ljifo ;rL · ~ 2 ~ pRr:tLo s k0ffnL k'gfjnfsg cfofu, )& sf kltjbg ldlt @)&@÷)#÷!% dfggLo cy{...

ljifo ;"rL

@)&@ c;f/ !% ut]

pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! sf] k|ltj]bg

@)&@ c;f/ !% ut]

~ 1 ~

pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! sf]

k|ltj]bg-efu !_

pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&!cy{ dGqfno, g]kfn ;/sf/

sf7df08f}, g]kfn

~ 2 ~


ldlt @)&@÷)#÷!%

dfggLo cy{ dGqLHo"

cy{ dGqfno

l;+xb/jf/

pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]usf] k|ltj]bg dfggLo dGqLHo"

;dIf k]z ug{ kfpFbf xfdLnfO{ w]/} v'zL nfu]sf] 5 . xfdLnfO{ d'n'ssf]

s/ k|0ffnLnfO{ ;d;fdlos agfpg cfjZos ;'emfjx¿ k]z ug]{ h:tf]

uxg lhDd]jf/L lbg' ePsf]df dfggLo dGqLHo" k|lt xflb{s cfef/

JoQm ub{5f+} .

-;'bz{g /fh kf08]_

;b:o

-?k v8\sf_

cWoIf

-dfwjk|;fb 9sfn_

;b:o

~ 3 ~

g]kfnsf] s/ k|0ffnLnfO{ ;d;fdlos, Jofjxfl/s / cGt/f{li6«o dfGotf cg's'n

agfpg cfjZos ;'emfj lbg g]kfn ;/sf/sf] ldlt @)&! ;fn sflt{s @^ ut]sf]

lg0f{o cg';f/ pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u u7g ePsf] lyof] .

cfof]usf] sfo{sfn @)&! ;fn dfu{ ! ut]b]lv @)&@ ;fn ciff9 !% ut];Dd

/x]sf]] lyof] . o; cjlwdf cfof]un] s/ ;'wf/ ;DjGwL /fli6«o tyf cGt/f{li6«o

k|ltj]bgx¿, g]kfnsf] jt{dfg s/ gLlt, s/ sfg"g, s/sf] :j?k, ;+/rgf tyf

;+rfng k|lsof / /fh:j k|zf;gsf ljljw kIfsf af/]df cWoog ug'{sf ;fy} ljleGg

;+3 ;+:yf tyf JolQmx¿af6 k|fKt ;'emfjx¿ ;d]t dgg u/]/ s/ k|0ffnLnfO{ /fh:j

pTkfbs, nrs, ;Ifd, Goflos, ;/n, s/bftfd}qL, ;d;fdlos, Jofjxfl/s tyf

cGt/f{li6«o ?kdf t'ngfof]Uo agfpg ljleGg ;'emfj ;lxtsf] of] k|ltj]bg tof/

u/]sf] 5 . o;df k|:t't ul/Psf ;'emfjx¿sf] sfof{Gjogaf6 g]kfnsf] s/ k|0ffnL

cem kl/dflh{t x'g]5 eGg] cfof]usf] ljZjf; 5 .

d'n'ssf] s/ k|0ffnLnfO{ ;d;fdlos agfpg cfjZos ;'emfjx¿ k]z ug]{ h:tf]

uxg lhDd]jf/L lbg' ePsf]df k|ydtM dfggLo cy{dGqL 8f= /fdz/0f dxtHo" tyf

g]kfn ;/sf/ k|lt xflb{s cfef/ JoQm ub{5f}+ . o;}u/L cy{ ;lrj >L ;'dgk|;fb

zdf{, /fh:j ;lrj >L gj/fh e08f/L, ;fdfGo k|zf;g dGqfnosf ;lrj >L

/fhg vgfn, cy{ dGqfno /fh:j Joj:yfkg dxfzfvfsf k|d'v tyf ;x;lrj

>L nId0f cof{n / cy{ dGqfnfo /fh:j Joj:yfkg dxfzfvfsf pk;lrj >L

r08L l3ld/]af6 lg/Gt/ ?kdf k|fKt ;xof]usf nflu pxf+x¿nfO{ xflb{s wGojfb

lbg rfxG5f}+ .

e"ldsf

~ s ~

~ 4 ~


cfof]usf] ;lrjfno cfGtl/s /fh:j ljefu nflhDkf6df :yfkgf ul/Psf]

lyof] . cfof]un] sfd z'? u/]sf] lbgb]lv clGtd lbg;Dd cfjZos ;lrjfnout

pTs[i6 ;'ljwfx¿ tyf pbf/ ;+:yfut ;xof]usf] nflu cfGtl/s /fh:j ljefusf

dxflgb]{zs >L r'8fdl0f zdf{, pkdxflgb]{zsx¿ >L /fddl0f b'jf8L, >L ch'{gk|;fb

kf]v/]n, >L rGb|snf kf}8]n / >L nIdLk|;fb ofbj tyf ;d:t cfGtl/s /fh:j

ljefu kl/jf/ k|lt cfef/L 5f}+ . cfof]usf] ;lrjfnodf sfo{/t cfGtl/s /fh:j

ljefusf lgb]{zs >L uf]kfnk|;fb l3ld/] tyf zfvf clws[t >L 8f]lnGb|k|;fb zdf{

cfof]usf] z'?b]lv cGTo;Ddsf ;Dk"0f{ sfo{df ;s[o tyf c6"6 ?kdf ;xefuL x'g'

ePsf] lyof] / pxf+x¿df ePsf]] s/sf] ;}4flGts, gLltut tyf sfg"gL Joj:yfsf]

uxL/f] 1fg, nfdf] Jofjxfl/s cg'ej, s8f kl/>d tyf ;sf/fTds ;f]raf6 cfof]u

lgs} nfeflGjt ePsf] lyof] . o;sf] nflu pxf+x¿ b'j}hgf k|lt cfof]u cfef/L 5 .

o;}u/L cfof]udf sfh vl6g' ePsf cy{ dGqfnosf pk;lrj >L l8s/b]j e6\6,

/fh:j cg';Gwfg ljefusf lgb]{zs >L lvd jxfb'/ s'+j/, e+;f/ ljefusf lgb]{zs

>L s'n/fh 1jfnL / s/bftf ;]jf sfof{no, gof+ ;8ssf k|d'v s/ clws[t >L

xl/ZrGb| 9sfnaf6 cfof]unfO{ pkof]uL ;'emfjx¿ k|fKt ePsf lyP . To;sf] nflu

pxf+x¿ ;a}nfO{ xflb{s wGojfb lbg rfxG5f}+ . o;}u/L cy{ dGqfnosf ;x;lrj

>L dl0f/fd cf]emf / dxfGofoflwjQmfsf] sfof{nosf pkGofoflwjQmf >L xl/z+s/

1jfnLsf] of]ubfgsf] ;x|fxgf ub{5f}+ .

cfof]un] >L ljBfw/ dlNnsaf6 /fh:j k|zf;gsf] ;+u7gfTds :j?ksf] af/]df tyf

>L tLy{dfg zfSoaf6 ;+3Lo Joj:yfsf] ;+ljwfgdf ul/g'kg]{ cfly{s sfo{k|0ffnLsf]

af/]df lj1sf] ?kdf k/fdz{ ;]jf k|fKt u/]sf] lyof] . pxf+x¿sf] cd"No of]ubfgsf

nflu b'j}hgf k|lt xflb{s cfef/ JoQm ug{ rfxG5f}+ .

cfGtl/s /fh:j ljefusf dxflgb]{zs >L r'8fdl0f zdf{af6 cfof]usf] k|ltj]bgsf

s]xL efu ;Dkfbg ug{'sf ;fy} dxTjk"0f{ ;'emfjx¿ k|fKt ePsf lyP . o;}u/L cfGtl/s

/fh:j ljefusf pkdxflgb]{zs >L /fddl0f b'jf8Ln] cfof]usf] k|ltj]bgnfO{ ;"Id

?kdf cfBf]kfGt ;Dkfbg ug'{sf ;fy} cd"No ;'emfjx¿ lbg'ePsf] lyof] . o;sf]

nflu pxf+x¿ b'j}hgf k|lt xflb{s cfef/ JoQm ug{ rfxG5f}+ . o;}u/L e+;f/ ;DaGwL

cWofo kl/dfh{g ug{ e+;f/ ljefusf dxflgb]{zs >L lzlz/ 9+'ufgfaf6 k|fKt

of]ubfgsf] ;x|fxgf ub{5f}+ .

~ v ~

~ 5 ~

cfof]un] Joj:yflksf—;+;bsf] cy{ ;ldlt;+u u/]sf] cGt/ls|of sfo{s|ddf ;ldltsf

dfggLo ;efklt >L k|sfz Hjfnf / ;ldltsf dfggLo ;b:ox¿n] dxTjk"0f{

;'emfjx¿ k|bfg ug'{ ePsf]df pxf+x¿ k|lt xflb{s cfef/ JoQm ug{ rfxG5f}+ .

o;}u/L cfof]usf] sfof{jlwleq cGt/f{li6«o d'b|sf]ifaf6 >L lsof]zL gfsfofdfsf]

g]t[Tjdf >L cft'/ :jL:ts, >L ldvfon 8fnL tyf >L l/sf8f{] ef/;fgf] ;b:o

/x]sf] g]kfnsf] lj:t[t s/ ;'wf/ ;DaGwL ldzg / >LdtL 8]a|f P8fD;sf] g]t[Tjdf

>L lk6/ jf/08 / 8]le8 sf/ ;b:o /x]sf] g]kfnsf] s/ k|zf;gsf] ;'wf/ ;DjGwL

ld;g;+u g]kfnsf] s/ k|0ffnL tyf s/ k|zf;gsf] ;'wf/sf af/]df ul/Psf] lj:t[t

5nkmn cfof]usf] nflu lgs} pkof]uL ePsf] lyof] . To;sf] nflu b'j} ldzgsf g]tf

tyf ;b:ox¿ k|lt cfof]u xflb{s cfef/ JoQm ub{5 .

cfof]un] tof/ u/]sf cGtl/d ;'emfjx¿dfly >L ljBfw/ dlNns, 8f=?k Hof]lt,

>L efg'k|;fb cfrfo{, 8f=o'j/fh vltj8f, 8f=l8NnL/fh vgfn, >L s]zj cfrfo{,

>L lbk]Gb|axfb'/ If]qL, >L /fd]Zj/ vgfn, 8f=dbgs'df/ bxfn, 8f= k'ik s+8]n,

8f=ljho s]=;L=, 8f= uf]ljGb axfb'/ yfkf, >L /fhg vgfn, >L gf/fo0fk|;fb

l;njfn, >L lg/Ghg l6j8]jfnf, >L tLy{/fh pkfWofo, >L g/]Gb| e§/fO{,

>L /Tg/fh ah|frfo{, >L s]=aL=lrqsf/ / >L Zofd bxfnaf6 ;d]t cd"No ;'emfjx¿

k|fKt ePsf lyP . To;sf] nflu pxf+x¿ k|lt xflb{s s[t1tf 1fkg ub{5f}+ . o;}u/L

cfof]un] cfk\mgf k|f/lDes ;'emfjx¿ g]kfn pBf]u jfl0fHo dxf;+3, g]kfn RofDj/

ckm sd;{, g]kfn cfly{s kqsf/ ;dfh, / g]kfn af/ Pzf]l;o;g ;dIf ;d]t k|:t't

u/sf] lyof] / pQm sfo{s|ddf ;xefuLx¿af6 dxTjk"0f{ ;'emfj k|fKt ePsf lyP .

cfof]un] >L dxfk|;fb clwsf/L, >L kjg s'df/ cf]emf, >L hubLz cu|jfn, >L

lgd{nxl/ clwsf/L / >L jb|L uf}td;+u u/]sf] 5nkmn klg lgs} pkof]uL ePsf] lyof] .

cfof]un] g]kfn pBf]u jfl0fHo dxf;+3;+u ;xsfo{ u/]sf] lyof] . o; ;Gbe{df

lj/u+h, e/tk'/, lj/f6gu/, kf]v/f, bdf}nL, g]kfnu+h / tL :yfg glhssf cGo

pBf]u jfl0fHo ;+3 nufotsf ljleGg ;+3 ;+:yf;+u cGt/ls|of sfo{s|dsf]

cfof]hgf u/]sf] lyof] . o; ;xsfo{sf nflu cfof]u g]kfn pBf]u jfl0fHo dxf;+3

k|lt cfef/L 5 .

o;}u/L cfof]un] g]kfn pBf]u kl/ifb, g]kfn RofDj/ ckm sd;{, g]kfn rf6{8{

Psfp6]06;\ ;+:yf, rf6{8{ Psfp06]06;\ ;+3, cl86/ P;f]l;P;g ckm g]kfn, tyf

~ u ~

~ 6 ~


g]kfn cfly{s kqsf/ ;dfh;+u k6s k6s cGt/ls|of sfo{s|d cfof]hgf u/]sf]

lyof] / tL sfo{s|dsf ;xefuLx¿af6 pkof]uL ;'emfjx¿ k|fKt ePsf lyP . To;sf]

nflu px+fx¿ k|lt cfof]u xflb{s s[t1tf 1fkg ub{5 . o;}u/L cfof]un] 7"nf

s/bftf sfof{no, ljleGg cfGtl/s /fh:j sfof{nox¿, s/bftf ;]jf sfof{nox¿

/ e+;f/ sfof{nox¿sf] :ynut e|d0f ug{sf ;fy} Toxf+ sfo{/t sd{rf/Lx¿;+u

5nkmn u/]sf] lyof] hg' lgs} pkof]uL ePsf] lyof] . cfof]unfO{ cGo ljleGg ;+3,

;+:yf tyf JolQmx¿af6 s/ ;'wf/ ;DaGwL ljleGg ;'emfjx¿ k|fKt ePsf lyP /

To;sf] nflu cfof]u ;a} ;'emfjbftfnfO{ xflb{s wGojfb lbg rfxG5 .

o;}u/L >L ;'zLn k|wfg, >L k|eft pk|]tL tyf >L uf]ljGbk|;fb >]i7sf] of]ubfgsf]

klg cfof]u ;x|fxgf ub{+5 . cfof]unfO{ cfGtl/s /fh:j ljefusf zfvf clws[t

>L rGbgs'df/ s0f{, ;"rgf k|ljlw clws[tx¿ >L /d]z ;'j]bL, >L ljgf]b la8f/L

tyf >L gjnlszf]/ ;fx, e+;f/ ljefusf tYof+s clws[t >L /fds[i0f /]UdL,

;"rgf clws[t >L /fdbQ e6\6, cfGtl/s /fh:j ljefusf d]l8of ;+of]hs >L

bLks clwsf/L, gfoj ;'Jjf >L ljsf; j:g]t, sDKo"6/ ck/]6/ ;'>L d'gf s]=;L=/

sfof{no ;xof]uL >L /fdx/L kf08]af6 k|fKt ;xof]usf nflu pxfx¿nfO{ xflb{s

wGojfb lbg rfxG5f}+ .

cGTodf, k|ltj]bgsf] l8hfOg cfsif{s ?kdf u/]/ k|ltj]bgnfO{ o; l:yltdf k'¥ofpg

;xof]u ug'{ePsf]df >L w|'j a:g]tnfO{ xflb{s wGojfb lbG5f}+ .

?k v8\sf – cWoIf

dfwjk|;fb 9sfn – ;b:o

;'bz{g /fh kf08] – ;b:o

sf7df8f}+, g]kfn!% cfiff9 @)&@

~ 3 ~

~ 7 ~

kl/ro

!= e"ldsf

g]kfnsf] s/ k|0ffnLsf] jt{dfg :j?k / ;+/rgf /fd|f] 5 . t/ d'n'ssf] /fhgLlt tyf

cfly{s cj:yf / cGt/f{li6«o k|lta4tfsf] ;Gbe{df s/ k|0ffnLdf s]xL ;dfof]hgsf]

vf+rf] 5 . s/sf ;}4flGts dfGotf tyf cGt/f{li6«o /fd|f k|of]unfO{ dWogh/ /fv]/

cfof]un] ljleGg ;'emfj lbPsf] 5 . cfof]un] lbPsf ;'emfjsf] sfof{Gjogaf6

g]kfnsf] s/ k|0ffnL c? kl/dflh{t x'g]5 .

@= ;+3Lo ljQ Joj:yf

g]kfn PsfTds zf;g Joj:yfaf6 ;+3Lo zf;g k|0ffnLdf ¿kfGtl/t x'Fb}5 . ;+3Lo

Joj:yfdf ;/sf/sf s]Gb|Lo, k|fb]lzs / :yfgLo u/]/ tLg tx x'g]5g\ . cf;Gg

;+3Lo Joj:yfdf ;a} txsf ;/sf/x¿nfO{ /fh:j p7fpg] / vr{ ug{] ;+j}wflgs

clwsf/ x'g' kb{5 .

@=! vr{ ;DjGwL clwsf/sf] ljefhg

;fj{hlgs If]qsf tLg k|d'v cfly{s sfo{ ;dli6ut cfly{s l:y/tf, ljt/0f /

;|f]t ljlgof]hg (Allocation) dWo] ;dli6ut cfly{s l:y/tf b]zdf ;du| cfly{s

l:y/tf sfod ug{';Fu ;DalGwt 5 eg] ljt/0f k|0ffnLn] ;dfhdf cfo / ;DklQsf]

k'glj{t/0f;Fu ;/f]sf/ /fV5 . To;}u/L, ljlgof]hg sfo{ ;/sf/åf/f j:t' tyf ;]jfsf]

ljt/0f;Fu ;DalGwt 5 . ;+3Lo g]kfndf ;dli6ut cfly{s l:y/tf sfod ug{

ckgfOg] df}lb|s, ljlgdo / ljQLo gLlt tyf cfo / ;DklQsf] k'glj{t/0fsf nflu

cfof]usf k|d'v ;'emfjx?

~ ª ~

~ 8 ~


nfu' ul/g] j[xb ;fdflhs ;'/Iff tyf cGo sfo{s|dx¿ s]Gb|Lo ;/sf/sf] clwsf/ If]q

leq /flvg' kb{5 eg] w]/}h:ff] ;fj{hlgs If]qsf sfo{x¿ k|fb]lzs÷:yfgLo txdf /fd|/L

Joj:yfkg ug{ ;lsg] x+'bf To:tf sfo{x¿ k|fb]lzs÷:yfgLo ;/sf/n] ug'{ kb{5 .

@=@ /fh:j ;DjGwL clwsf/sf] ljefhg

;dli6ut cfly{s l:y/Ls/0f / cfo k'glj{t/0fnfO{ pNn]Vo k|efj kfg{ ;Sg] u/L s/

nufpg]] lhDd]jf/L s]Gb|Lo ;/sf/nfO{ lbOg'k5{ . To;}u/L, ljleGg k|fb]lzs÷:yfgLo

;/sf/sf If]qflwsf/aLr /x]sf c;dfg s/sf cfwf/dfly nufOg] s/ klg /fli6«o

:t/d} nufOg' k5{ . rnfofdfg cfwf/ ePsf s/x¿ klg s]Gb|Lo s/ k|0ffnL cGtu{t

/xg' /fd|f] x'G5 . oL l;4fGt tyf cGt/f{li6«o /fd|f k|of]usf cfwf/df eG;f/ dx;'n,

d"No clej[l4 s/, cGtMz'Ns, ;+:yfut cfos/, JolQmut cfos/, k|fs[lts ;|f]t s/,

;fdflhs ;'/Iff s/, jg k}bfj/ z'Ns / sfj{g s/ s]Gb|Lo txdf nufOg' kb{5 .

ef}uf]lns lx;fan] Go"g ultzLn cfwf/ ePsf s/, rqmLo ¿kn] l:y/ s/ /

nfes/ k|fb]lzs tyf :yfgLo ;/sf/x¿sf nflu ;'/lIft ul/g'k5{ . k|fb]lzs

tyf :yfgLo txdf nufOg] s/x¿ ;DalGwt If]qdf sfof{Gjog ug{ ;xh x'g'kg]{,

;DalGwt If]qsf afl;Gbfdfly dfq nufOg'kg]{ / To:tf s/n] k|fb]lzs tyf :yfgLo

;/sf/aLr ;dGjo jf k|lt:kwf{sf] ;d:of ;[[hgf gug]{ vfnsf] x'g'kb{5 . oL

l;4fGt tyf cGt/f{li6«o ;fdfGo k|rngsf cfwf/df k"jf{g'dflgt s/, l6s6 b:t'/,

;jf/L s/, 3/ hUuf /lhi6«]zg b:t'/, h'jf, lr6\7f / Sofl;gf] s/, k|fs[lts ;|f]t

s/ / lzIff ;]jf s/ k|fb]lzs :t/df nufOg' kb{5 eg] 3/hUuf s/, dfnkf]t

/ e"ld s/, dgf]/~hg s/, lj1fkg s/, Joj;fo s/, k|fs[lts >f]t s/, 8'+uf,

s]jnsf/ ;+rfngdf nfUg] s/, jonuf8f, 6f+uf, hgfj/dfly s/ / kfls{ª z'Ns

:yfgLo txdf nufpg' kb{5 .

@=# cGt/ ;/sf/L ljQ x:tfGt/0f

clwsf+z lj:t[t cfwf/ ePsf s/nfO{ s]Gb|Lo :t/df k|efjsf/L ?kn] nufpg

;lsG5 eg] w]/}h:ff] ;fj{hlgs If]qsf sfo{x¿ k|fb]lzs÷:yfgLo txdf /fd|/L

Joj:yfkg ug{ ;lsG5 tfklg o;n] s]Gb|df ;|f]t a9L ;+sng x'g] / k|b]z tyf

:yfgLo txdf ;fj{hlgs vr{sf] ef/ a9L x'g] x'Fbf pmWj{ufdL c;Gt'ng ;[[hgf

ub{5 . To;}u/L, ljleGg k|fb]lzs÷:yfgLo txaLr ;|f]tsf] pknAwtf, /fh:j

~ r ~

~ 9 ~

kl/ro

kl/rfng ug{] k|zf;lgs Ifdtf, vr{sf] cfjZostf, ;]jf z'Ns cflbdf x'g] 7"nf]

ljifdtfn] k|fb]lzs÷:yfgLo ;/sf/ aLrdf ;d>]0fLut c;Gt'ng ;[hgf ub{5 .

of] ljQLo c;Gt'ngnfO{ cGt/ ;/sf/L x:tfGt/0f dfkm{t sd ul/g' kb{5 . h;

cGtu{t ;xeflht s/ / cg'bfg kb{5g\ . d"No clej[l4 s/ tyf cGtMz'NsnfO{

;xeflht s/sf] ?kdf k|of]u u/L ;+slnt /fh:j s]Gb| tyf k|b]zaLr ljefhg

ul/g' kb{5 eg] 3/hUuf /lhi6]«zg b:t'/af6 ;+slnt /fh:j k|fb]lzs / :yfgLo

;/sf/aLr ljefhg ul/g' kb{5 . s]Gb|Lo ;/sf/n] k|fb]lzs ;/sf/nfO{ / k|fb]lzs

;/sf/n] :yfgLo ;/sf/nfO{ lgMzt{, ;zt{, ;dk"/s / cGo cg'bfg lbg] Joj:yf

ul/g' kb{5 . o;}u/L ;DkGg k|fb]lzs ;/sf/n] cfˆgf sd ;fwg ;DkGg ;dsIfLnfO{

;dk"/s cg'bfg lbg] Joj:yfsf] klg ljsf; ul/g' kb{5 .

@=$ ljQ cfof]u

cGt/–;/sf/L ljQ dfldnf ;DaGwL Joj:yf tyf ;'emfj k]z ug{ x/]s % jif{df

Ps lgikIf / :jtGq ljQ cfof]u u7g ul/g' kb{5 . o:tf] cfof]udf # lj1 /xg] /

cfof]u @ jif{sf nflu u7g ug]{ Joj:yf x'g' kb{5 .

@=% sfg"gL Joj:yf

;+3Lo Joj:yfdf s]Gb|Lo tyf k|fb]lzs ;/sf/n] nufpg] s/x¿aLr ;dGjo sfod

ug{ s]Gb|–k|fb]lzs ljQ Joj:yf P]g / k|fb]lzs÷:yfgLo ;/sf/n] nufpg ;Sg] s/

tyf z'Ns ;DjGwL dfkb08 :yflkt ug{ Pp6f gd'gf k|fb]lzs s/ sfg'gsf] Joj:yf

ul/g' kb{5 . o;}u/L s]Gb|Lo / k|fb]lzs ;/sf/aLr tyf k|fb]lzs ;/sf/x¿aLr

;DkGg ug{'kg{] ;xdlt jf ;dembf/Lkqx¿sf] klg ljsf; ub}{ hfg' kb{5 .

#= d"No clej[l4 s/

d"No clej[l4 s/nfO{ /fh:jsf] d]?b08sf] ?kdf ljsl;t ub}{ hfg' kb{5 /

gLltut tyf k|zf;lgs ;'wf/ u/]/ s'n s/ /fh:jdf o;sf] of]ubfg #% b]lv $)

k|ltzt;Dd k'¥ofOg' kb{5 .

#=! 5'6

d"No clej[l4 s/sf] cfwf/ lj:tf/ ug{sf] nflu o; s/df lbOPsf 5'6 ;DjGwL

k|fjwfgx¿ s|dzM 36fpb} hfg' kb{5 . o; ;Gbe{df 6«ofS6/, ljB't cfk"lt{,

~ 5 ~

~ 10 ~


;fj{hlgs ofq'jfxs ;]jf, xjfO{ofqf, lk|lG6ª, ztk|ltzt ;"ltsf] ;f8L, n'ª\uL,

wf]tL -dbf{gf÷hgfgf_ k]6fgL, uD5f, zflGt ;'/Iff ;DjGwL lgsfosf] k}7f/L jf

v/Lb, s[lif, lhp+bf hLjhGt' tyf ltgsf pTkfbgx¿, snfTds tyf ;f+:s[lts

j:t' tyf ;]jfx¿, cfjf;, :jf:Yo ;]jf / cf}ifwLx¿, z}lIfs ;]jfx¿, lstfax¿,

tyf kqklqsfdf lbOPsf 5'6 r/0fj4 ?kdf cNksfnb]lv bL3{sfn;Dddf x6fOg'

kb{5 / bL3{sfnLg lx;fjn] d"No clej[l4 s/sf] 5'6 ljQLo tyf hLjg jLdf

;]jfx¿, ;'g, rfFbL, afhL, Sofl;gf] tyf lr6\7f, x'nfs l6s6 6fF; ug]{ ;/sf/L

x'nfs ;]jf, bdsn tyf PDa'n]G; ;]jfdf dfq ;Lldt ul/g' kb{5 .

#=@ s/ gnfUg] sf/f]jf/sf] ;Ldf -Threshold_

d"No clej[l4 s/ gnfUg] sf/f]af/sf] ? @) nfvsf] ;Ldf !& jif{ cufl8 sfod

ePsf] / d'b|f:kmLltsf] lx;fj ubf{ Tof] /sd jt{dfg d"Nodf em08} ?= &) nfv x'g

cfp+5 . ;fs{ d'n'sx¿sf] s/ gnfUg] sf/f]jf/sf] /sd ;fnfvfnf cd]l/sL 8n/

^!,))) eGbf a9L 5, h'g g]kfnL ?k}ofdf ?= ^! nfv eGbf dfly x'g hfG5 .

oL tYof+s tyf cfufdL s]xL jif{;Dd d"No clej[l4 s/ gnfUg] sf/f]jf/sf] /sd

a9fpg gkg]{ u/L s/ gnfUg] sf/f]jf/sf] ;Ldf ?= &) nfvsf] xf/fxf/Ldf sfod

ul/g' kb{5 . clgjfo{ btf{sf] Joj:yf tyf ?= ! nfv eGbf a9Lsf] 3/ef8f jf

lah'nLsf] vkt ePdf jf ?= !),))) dflysf] k}7f/L ug{ jf ?= !)),))) eGbf

a9Lsf] ;]jf k|bfg ug{ btf{ ug'{ kg]{ Joj:yfsf] cGTo u/]/ sf/f]jf/sf] cfwf/df dfq

s/ gnfUg] sf/f]jf/sf] ;Ldf tf]lsg' kg]{ Joj:yf ul/g' kb{5 .

#=# s/sf] b/

d"No clej[l4 s/sf] jt{dfg !# k|ltztsf] Psn b/nfO{ lg/Gt/tf lbO{ slDtdf

cfufdL kf+r jif{;Dd oyfjt /fVg] gLlt lnOg' kb{5 . z"Go b/ g]kfnaflx/ lgof{t

u/]sf] Pj+ lgof{t dflgg] (Deemed Export) j:t' tyf ;]jf jf g]kfnaflx/ uGtJo

:yfg ePsf] cGt/f{li6«o p8fgdf :6f]/sf] ?kdf /flvPsf] jf g]kfnaflx/ uGtJo

:yfg ePsf] cGt/f{li6«o p8fgdf v'b|f laqmL jf cfk"lt{ jf pkef]u ug{sf nflu

/flvPsf] j:t'df dfq ;Lldt ul/g' kb{5 / xfn z"Go b/ nfu]sf] cGo sf/f]jf/sf]

xsdf s/lkmtf{ jf cg'bfgsf] Joj:yf ldnfpg' kb{5 .

~ h ~

~ 11 ~

kl/ro

#=$ s/ s§L

xfn s/nfUg] sf/f]jf/;Fu ;DjlGwt k]o kbfy,{ cNsf]xn jf cNsf]xn ldl>t k]o kbfy{, ;jf/L ;fwgsf] nflu xNsf k]6«f]lnod OGwg tyf dgf]/~hg vr{df lt/]sf] s/ s§L ug{ gkfOg] / c6f]df]afON;df lt/]sf] s/ $) k|ltzt dfq s§L ug]{ Joj:yf ePsf]df d"No clej[l4 s/sf] d"n dfGotf cg'?k s/nfUg] sf/f]jf/;Fu ;DjlGwt oL j:t' jf ;]jfdf lt/]sf] k"/} s/ s§L ug{ kfOg] Joj:yf ul/g' kb{5 .

#=% s/ lkmtf{

s/bftfsf] s/ ;xeflutf ;DjGwL Oltxf;, n]vf kfng / ljutsf] s/ k/LIf0f clen]vsf] cfwf/df pQd, ;fdfGo / hf]lvdk"0f{ ;d"xdf juL{s/0f u/]/ pQd / ;fdfGo ;d"xdf juL{s[t ePsf s/bftfx¿n] u/]sf] s/ lkmtf{ bfjLsf] s/ k/LIf0f gu/L s/ lkmtf{ ug]{ / /fh:j hf]lvd a9L ePsf s/bftfaf6 bfjL ePsf] s/ lkmtf{sf] hfFr tyf k/LIf0f u/L lkmtf{ ug]{ Joj:yf ul/g' kb{5 . lgsf;Lstf{ afx]s cGo s/bftfsf] tLg dlxgf;Dd ldnfg x'g g;s]sf] /sd lkmtf{ lbg] k|fjwfg x'g' kb{5 . ljb]zL ko{6sn] cfkm";Fu} lnPsf] ;fdfgdf lt/]sf] s/ lkmtf{ kfpg] Joj:yfnfO{ k|efjsf/L agfOg' kb{5 eg] df]jfOn kmf]g, sk8f, ;nfO{, w'k, 6fo/– 6\o'a, d}bf, tf]/Lsf] t]n, b'w, lrgL, lrof tyf kq'af6 agfOPsf tfdf lkQnsf] ef8f h:tf j:t'df s/ lkmtf{ ug]{ Joj:yf qmdzM tLg jif{leq cGTo ul/g' kb{5 .

#=^ cg'kfng

;fj{hlgs vl/b P]g, lgod cg';f/ ?= %,))) eGbf dflysf] v/Lbsf] d"No clej[l4 s/ lahs x'g'kg]{, ;fj{hlgs vl/b P]g, lgod cg';f/ 7]Ssfdf efu lng d"No clej[l4 s/df btf{ ePs} x'g' kg]{, d"No clej[l4 s/ lgod cg';f/ ?= !)),))) eGbf a9Lsf] ;]jf k|bfg ubf{ btf{ x'g'kg]{, ?= ! nfv eGbf a9Lsf] 3/ef8f jf 6]lnkmf]gsf] vkt ePdf d"No clej[l4 s/df btf{ x'g' kg{] / ?= !),))) dflysf] k}7f/L ug{ btf{ x'g'kg]{ Joj:yfn] ubf{ d"No clej[l4 s/df cgfjZos ?kdf 7"nf] dfqfdf s/bftf btf{ ePsf 5g\ / :j]lR5s btf{ x'g]sf] ;+Vof 7"nf] 5 . o;}u/L ;dodf s/ ljj/0f ga'emfpg]sf] ;+Vof klg a9\b} uPsf] 5 . qm]l86 ljj/0f / s/ s§L /sdsf] dfqf klg lrGtfhgs 5 . jSof}tf /sd klg a9\b} uPsf] 5 . s/ btf{, btf{ vf/]h, s/ lkmtf{, s/ k/LIf0f, s/ ;+sng ;DjGwL pko'Qm cg'kfng gLlt ckgfO{ oL ;d:ofx¿ cljnDj ;dfwfg ul/g' kb{5 .

~ em ~

~ 12 ~


$= cfo s/

cfo s/ /fh:jsf] bf];|f] dxTjk"0f{ ;|f]t xf] / gLltut tyf k|zf;lgs ;'wf/ u/L o;

s/af6 s'n s/ /fh:jsf] Ps ltxfO;Dd /fh:j ;+sng ul/g' kb{5 . ;fdflhs

Gofosf] nflu k|efjsf/L ?kdf nfu' ug{ ;lsg] s/ klg oxL xf] .

$=! cfos/sf] If]q

cfo s/sf] cfwf/ lj:tf/ ug{sf nflu d'n'ssf] ljsf; gLltdf 6]jf k'¥ofpg], /f]huf/L

a9fpg], lk5l8Psf If]qsf] cf}Bf]lus ljsf; ug]{ p2]Zon] lbOPsf 5'6 afx]s cGo 5'6

x6fp+b} hfg' kb{5 . s/ 5'6 Pj+ ;'ljwfsf] lx;fj /fVg], of] s'/f cfo ljj/0fdf pNn]v

x'g' kg]{ / s/ vr{ (Tax Expenditure) sf] ?kdf To;sf] ljZn]if0f ul/g' kb{5 .

$=@ cfwf/e"t 5'6

cfwf/e"t 5'6 /sdnfO{ d'b|f:kmLltsf] b/;Fu cfa4 ul/g' kb{5 / bDkltsf nflu

lbOg] 5'6 / Psn JolQmnfO{ lbOg] 5'6sf] aLrdf vf;} 7"nf] cGt/ gePsf]n]

bDkltsf] nflu lbOg] 5'6sf] /sd a9fpg' kb{5 . t/ bDkltsf] nflu lbOPsf] 5'6sf]

vf;u/L ;/sf/L sd{rf/Laf6 7"nf] b'?kof]u ePsf]n] JolQmnfO{ lbOg] 5'6sf] dfqf

a9fP/ bDkltsf] nflu leGg} 5'6 lbg] Joj:yf cGTo ul/g' pko'Qm x'g]5 .

$=# cjsfz jrt

k|fs[lts JolQmn] cjsfz jrt :j?k :jLs[t cjsfz sf]ifdf hDdf u/]sf] /sddWo]

lgwf{/0fof]Uo cfosf] Ps ltxfO{ jf ?= #)),))) dWo] h'g 36L x'G5 ;f] s6fpg kfpg]

Joj:yf ePsf]df ?= #)),))) nfO{ a9fP/ ?= ^)),))) ul/g' kb{5 .

$=$ nufgL aLdf

nufgL aLdf afkt xfn pknAw ?= @),))) nfO{ a9fP/ ?= %),))) ul/g' kb{5 .

o:tf] aLdf afl;Gbf lgsfodf u/]dfq 5'6 pknAw x'g] Joj:yf ug'{ kb{5 .

$=% af;:yfgsf] nflu ePsf] vr{

k|fs[lts JolQmn] Pp6f 3/ vl/b÷lgdf{0f ubf{ lnPsf] shf{sf] ;fFjf tyf Aofh

afkt aflif{s ?= # nfv ;Ddsf] e'QmfgL 5'6 bfaL ug{ ;Sg] Joj:yf ul/g' kb{5 .

~ ` ~

~ 13 ~

kl/ro

$=^ ;fdflhs pQ/bfloTj ;DaGwL Aoa:yf

;fdflhs sfo{df ;xof]usf] nflu clek|]l/t ug{ cfos/ k|of]hgsf nflu vr{ s§L

ug{ kfpg] /sdsf] l;df ?= !) nfvaf6 a9fO{ ?= @) nfv ul/g' kb{5 . o;

;Gbe{df /fli6«o w/f]x/, :6]l8od, ljZj ljBfno h:tf ;+:yfdf ul/Psf] k|dfl0ft

vr{ s6fpg kfpg] Joj:yf ug{ pko'Qm x'g] 5 . s/ 5'6 kfPsf ;+:yfx¿nfO{ lbOg]

rGbf pkxf/ jfkt s§L ug{ kfpg] /sd ?= ! nfvnfO{ bf]Jj/ ul/g' kb{5 .

$=& JolQmut cfo s/sf] b/

JolQmut cfo s/sf] b/sf] ;+/rgf lgDgfg';f/ ul/g' kb{5M

s/ nfUg] cfo s/sf] b/ k|ltzt

5'6 kl5sf] klxnf] s/ nfUg] ?= $)),))) !)

To;kl5sf] ?= !,#)),))) @)

To;kl5sf] hlt;'s} /sd #)

$=* ;+:yfut cfo s/sf] b/

xfn ;+:yfut cfo s/sf] b/df ul/Psf ljleGg s6f}ltnfO{ klg qmlds ?kn]

x6fpb} ;+:yfut s/ ;a} If]qdf ;dfg lsl;dn] nfUg] jftfj/0f l;h{gf ub}{ hfg'

kb{5 . d'n'ssf] ;jf{+uL0f ljsf; gLltdf ;xof]u k'¥ofpgsf] nflu nufgL cfslif{t

ug{ ;+:yfut cfos/sf] b/ cGo ;fs{ d'n'ssf] cfos/sf] b/eGbf sd x'g' kb{5 .

$=( ef8fsf ;jf/L ;fwg wgLx¿df nfUg] s/

ef8fsf ;jf/L ;fwgdf k|lt ;jf/L ;fwgsf] cfwf/df tf]lsPsf] b/ nfdf] ;do;Dd

oyfjt /flvPsf]n] o;nfO{ a9fpg' h?/L 5 . ef8fsf ;jf/L ;fwgsf wgLx¿df

nfUg] s/nfO{ k|ultzLn agfpg] tkm{ klg ljrf/ ul/g' cfjZos 5 .

$=!) ;|f]tdf s/ s§L Joj:yf

kqklqsfdf k|sflzt n]v /rgf jfktsf] e'QmfgL, k|Zgkq tof/ u/] jf pQ/

k'l:tsf hf+r u/] jfktsf] e'QmfgL, k':ts k|sflzt jf uLt /rgf u/] jfkt jf o:t}

cGo sfo{ u/] jfkt k|fs[lts JolQmnfO{ lbOg] /f]oN6Lsf] e'QmfgLdf !) k|ltztsf

~ 6 ~

~ 14 ~


b/n] clGtd x'g] ;|f]tdf s/ s§L ug{' kg]{ Joj:yf ul/g' kb{5 . ;xsf/Lsf] art

-lgIf]k_ df a}+s tyf ljQLo ;+:yfn] Jofh jf Jofh :j?ksf] s'g} e'QmfgL lb+bfsf]

;/x g} % k|ltztsf b/n] s/ s§L ug]{ Joj:yf x'g' kb{5 .

$=!! lgoGq0fdf kl/jt{g

jt{dfg cj:yfdf b]zsf] cfly{s pGgltsf] nflu sd nfutdf :jb]zL Pj+ ljb]zL

nufgLnfO{ cfslif{t ug'{kg]{ cfjZostf 5 . ;fgf] cfsf/df /x]sf] Joj;foeGbf

7"nf] cfsf/df /x]sf] Joj;fon] kl/kfngf nfut (Compliance Cost) wfGg tyf /f]huf/Lsf yk cj;/x¿ ;[hgf ug{ ;Sb5g\ . oxL dfGotfsf] cfwf/df cfo

s/ P]g, @)%* df bkmf $& s yk u/L a}+lsª tyf aLdf Joj;fodf dh{/

tyf PSjLlhzg ubf{ bkmf %& cfs[i6 gx'g] Joj:yf ;d]t u/]sf] kfOG5 . o;/L

Joj;fosf] k|s[ltsf] cfwf/df 5'6 lbg] Joj:yfsf] ;§f Joj;fosf] d"n k|s[ltdf

kl/jt{g geO{ x'g] dh{/ tyf PSjLlhzg nufotsf z]o/ x:tfGt/0f Pj+ k|fs[lts

?kn] k}q[s ;DklQ x:tfGt/0f -h:t}, c+za08f, d[To' kZrftsf] x:tfGt/0f, cfbL_

u/]sf] cj:yfdf bkmf %& cfs[i6 gx'g] Joj:yf ul/g'kb{5 .

$=!@ 3/axfn s/

3/axfn s/ s]Gb|n] !) k|ltztsf b/n] p7fpg] / o; s/sf] ;+sngdf

gu/kflnsfnfO{ ;xefuL agfO{ To;af6 ;+slnt /fh:jsf] ^) k|ltzt s]Gb|n] /

$) k|ltzt gu/kflnsfn] k|fKt ug{] Joj:yf ul/g' kb{5 . ;|f]tdf s§L gePsf]

axfn cfodf nfUg] s/ 3/wgLn] 5 dlxgfsf] Psd'i6 a'emfpg ;Sg] Joj:yf

ug{' kb{5 .

$=!# k+"hLut nfe s/

5f]6f] cjlwdf x'g] k"+lhut nfedf nfUg] s/sf] b/ a9fOg' kb{5 .

$=!$ sf/f]jf/ s/

jflif{s ?= @) nfvb]lv d"No clej[l4 s/ gnfUg] sf/f]jf/;Ddsf] sf/f]jf/ ug]{

s/bftfx¿n] cfˆgf] s'n sf/f]jf/sf] !=% k|ltztn] sf/f]jf/ s/ ltg'{kg]{ Joj:yf

ul/g' kb{5 . lglZrt k|ltzt sldzg kfpg] sf/f]jf/ ug]{ Ph]G;L Joj;fosf] nflu

eg] s/sf] b/ )=% k|ltzt x'g' kb{5 .

~ 7 ~

~ 15 ~

kl/ro

% e+;f/ dx;'n

e+;f/ dx;'n dflysf] lge{/tf 36\b} hfg] ePtfklg g]kfnsf] l;Fuf] s/ k|0ffnL tyf s/ k|zf;gnfO{ kf/bzL{ tyf k|efjsf/L agfpg j:t'sf] lj:t[t / ;xL lsl;dn] juL{s/0f ug]{, d"Nof+sg k4lt ;'wfg]{, cj}w Jofkf/ lgoGq0f ug]{ / Jofkf/ ;xhLs/0f ug]{ sfo{ dxTjk"0f{ e}/xg] x'Fbf e+;f/ Joj:yfnfO{ ;f]xL cg'?k agfOg' kb{5 .

%=! e+;f/ dx;'nsf] If]q

g]kfnn] ljZj Jofkf/ ;+u7g;+u JoQm u/]sf k|lta4tf cg'?k 5'6 ePsf jf x'g'

kg]{ afx]s cGo j:t'x¿df e+;f/ dx;'n 5'6 lbg] Joj:yf x6fOg' kb{5 .

%=@ j:t' juL{s/0f

dfnj:t'sf] k}7f/L ug{sf nflu k|tLtkq vf]Nbf ;f] sf] lj:t[t ljj/0f k|tLtkq Pj+ ljnljhsx¿df vf]Ng' kg]{ Joj:yfnfO{ clgjfo{ u/L k|efjsf/L ?kdf nfu" ug{' kb{5 .

%=# d"Nof+sg

/fh:jsf] b[li6sf]0fn] dxTjk"0f{ j:t'x¿sf] /fli6«o tyf cGt/f{li6«o ahf/ d"Nosf] tYof+s ;+sng u/L o;nfO{ cBfjlws ub}{ hfg' kb{5 . Hofb} Go"g lahsLs/0f -;"rgf d"Nosf] @) k|ltzt eGbf a9Ln] sd ePdf_ u/]/ k}7f/L u/]sf] ;fdfg eG;f/ k|zf;gn] cfkm} v/Lb ug]{ jf s'g} ;+:yfg, j:t'ut ;+3 jf To:t} cGo lgsfo JolQm dfkm{t v/Lb ug{ nufpg] Joj:yf ug'{ kb{5 . o;/L ;fdfg v/Lb ug]{ ;DjGwL ;Dk"0f{ Joj:yf e+;f/ P]g lgodd} tf]lsg' kb{5 .

pBf]ux¿n] k}7f/L ug]{ sRrf kbfy{sf] ljnljhsnfO{ cfwf/ dfgL sf/f]jf/ d"No sfod

u/L hfFrkf; ug'{kg]{ Joj:yf ul/g' kb{5 . ;/sf/L k}7f/L, ;/sf/L ;+:yfgn] cfoft ug]{

dfnj:t'sf] hfFrkf; ubf{ k]z ePsf sfuhftnfO{ cfwf/ dfgL sf/f]jf/ d"No sfod

ul/g'kb{5 / % k|ltzt;Dd eG;f/ dx;'n nfUg] j:t'sf] k}7f/LnfO{ /fh:j hf]lvdsf

cfwf/df ;xh / ;/n d"NofÍg k|0ffnL cjnDjg u/L hfFrkf; ug'{k5{ .

%=$ e+;f/sf b/

:jb]zL pBf]un] k}7f/L ug]{ s]xL cfwf/e"t sRrf kbfy{x¿df cfly{s jif{ @)&@÷&# df e+;f/ dx;'n z"Go k|ltztn] nufpg] / o:tf] Joj:yf cfufdL jif{x¿df cGo

~ 8 ~

~ 16 ~


cf}Bf]lus sRrf kbfy{, ;xfos sRrf kbfy{, /f;folgs kbfy{, Kofs]lhª ;fdu|L /

cf}Bf]lus d]lzg/Lsf] ;Gbe{df klg lj:tf/ ub{} hfg' kb{5 .

;g\ @)!^ b]lv ;fˆ6f k"0f{ ?kdf sfof{Gjogdf cfO{ Jofkf/ pbf/Ls/0f sfo{qmd

(Trde Liberlization Programe) ;dfKt x'g] ePsf]n] ;+j]bgzLn ;"rLdf k/]sf

dfnj:t'x¿ afx]s cGosf] xsdf g]kfnn] % k|ltzteGbf a9L k}7f/L dx;'n

nufpg ;Sg] cj:yf /xb}g . t;y{ cfwf/e"t sRrf kbfy{sf] ?kdf dfq k|of]u

x'g] kbfy{df z"Gob/, jx' k|of]u ePsf sRrf kbfy{, s]ldsN;, d]lzg/L, cw{tof/L

j:t'df @ k|ltzt / cGo j:t'df % k|ltztsf] b/ sfod ul/g' kb{5 .

;fs{ afx]s cGo d'n'sx¿af6 k}7f/L ul/g] j:t' / ;fk\m6fsf] ;+j]bgzLn ;"rLdf

;dfj]z ul/Psf j:t'sf ;Gbe{df cfly{s jif{ @)&@/&# df eG;f/ dx;"nsf %

j6f b/sf] ;+Vof -%, !), !%, @) / #)_ sfod ul/g' kb{5 . tL b/sf] ;+Vof cfly{s

jif{ @)&#/&$ df $ j6f -%, !), !% / @% k|ltzt_ tf]lsg' kb{5 eg] cfly{s jif{

@)&$÷&% df # b/ -%, !% / @)_ dfq sfod /fVg' kb{5 .

ljZj Jofkf/ ;+u7g;Fu ul/Psf] k|lta4tf cg'?k xn'sf ;jf/L ;fwgsf] eG;f/

dx;"n b/ cfly{s jif{ @)&@/&# df #) k|ltzt sfod ul/g' kb{5 / To;kl5sf

jif{x¿df of] b/ qmdzM @% / @) k|ltztdf emfl/g' kb{5 .

%=% ;+j]bgzLn j:t'sf] ;"rL 5f]6\ofpb} hfg]

;fˆ6f nfu' ug]{ ;Gbe{df g]kfnn] JoQm u/]sf] If]qLo k|lta4tf cg';f/ ;+j]bgzLn

;"rLdf ;dfj]z ePsf j:t'nfO{ qmdzM o; ;"rLaf6 x6fpFb} hfg' kb{5 .

%=^ k|s[of

rLgsf] :jzfl;t If]q ltJjt;+usf] Jofkf/nfO{ k|tLtkqsf] dfWodaf6 dfq k}7f/L

ug{ kfpg] Joj:yf ldnfpg' kb{5 . o;}u/L ef/tsf] :yfgLo ahf/jf6 v/Lb ul/g]

lglZrt /sdeGbf a9Lsf] k}7f/LnfO{ klg k|tLtkqsf] dfWodaf6 k}7f/L ug{ k|f]T;flxt

ug'{ kb{5 . eG;f/ k|s[ofnfO{ ;/n agfpg k}7f/L ul/g] dfnj:t' eG;f/ ljGb'df

cfOk'Ug' klxNo} j:t'sf] 3f]if0ff u/]/ eG;f/ dx;'n ltg]{ k|lqmofnfO{ k|f]T;flxt ul/g'

kb{5 . hfFrkf; kl5sf] k/LIf0fnfO{ k|efjsf/L agfpg' kb{5 . Jofkf/ ;xhLs/0fdf

cGt{/fli6||o :t/df klxrfg ePsf Trusted Traders Pj+ Authorized Economic

~ 9 ~

~ 17 ~

kl/ro

Operator (AEO) h:tf cjwf/0ffx¿nfO{ g]kfndf klg cjnDjg ub}{ hfg' kg]{

b]lvG5 . dfnj:t'x¿sf] hfFrkf; k|lqmofdf xfn k|rngdf /x]sf] Asycuda k|0ffnLn]

eG;f/ Joj:yfkgsf nflu cfjZos kg]{ ;"rgf tyf tYof+sx¿ tTsfn} (Real

Time) pknJw u/fpg] Joj:yf ljsl;t ul/g' kb{5 .

eG;f/ k|lqmofx¿sf] ;/nLs/0f / ;fd~h:oLs/0fsf] lgldQ sf]z]9'+ufsf] ?kdf

/x]sf] ;+zf]lwt Sof]6f] dxf;GwL (Revised Kyoto Convention) sf] kIf /fi6« eO{

tbg'?k df}h'bf sfg"gdf ;+zf]wg u/L eG;f/ k|lqmofnfO{ yk ;/n, ;xh tyf ;Ifd

sgfpg' kg]{ b]lvG5 .

cfoftlgof{tstf{sf] 5'6\6} klxrfgsf nflu lghx¿nfO{ lglZrt ;+s]t gDj/

-Import Export Code_ k|bfg ug'{ kb{5 . ljz]if cfly{s If]q (Special Economic

Zone) tyf lgof{t k|j4{g u[x (Export Promotion House) df ljlqm ug]{ 3/]n'

pBf]u tyf dfWolds j:t' pTkfbg ug]{ pBf]ux¿n] sRrf kbfy{df lt/]sf] s/

dx;"n lkmtf{ ug]{ / lghx¿nfO{ lgsf;L ;/xsf] ;'ljwf k|bfg ul/g'kb{5 .

lgsf;L k}7f/L ubf{ cfjZos kg]{ sfuhftsf] ;+Vof s6f}lt ul/g' kb{5 .

;jf/L ;fwg ;'Vvf aGb/ufx l:yt e+;f/ of8{af6 ;jf/L ;fwgsf l8n/n] ljs|L

u/]sf] cj:yfdf dfq e+;f/ dx;'n nufpg] Joj:yf ul/g' kb{5 .

^= cGtMz'Ns

cGtMz'Ns nfUg] j:t'sf] ;+Vof ;Lldt /fVg], lgsf;LnfO{ s/ d'Qm ug]{ / cGtMz'Ns

Joj:yfnfO{ :jo+ lg:sfzg k|0ffnL cGtu{t ;+rfng ug]{ gLlt ckgfpb} hfg' kb{5 .

^=! If]q

;8s dd{t tyf ;'wf/ b:t'/ / k|b'if0f lgoGq0f z'Ns vf/]h u/]/ k]6«f]n / l8h]ndf

cGtMz'Ns nufpg' kb{5 . o;}u/L b"/ ;+rf/ ;]jf b:t'/ nufpg'sf] ;§f o; ;]jfdf

cGtMz'Ns nufpg' kb{5 . lsr]g tyf afy?dsf ;fdfg, s's'/ la/fnf]sf] vfgf, df5f

df;'hGo kbfy{, h+s km'8 nufotsf /fh:j gu0o ?kdf k|bfg ug]{ / ;fwf/0ftof

cGtMz'Nssf] bfo/fdf gcfpg] j:t'df nfu]sf] cGtMz'Ns vf/]h ul/g' kb{5 .

~ 0f ~

~ 18 ~


^=@ b/aGbL

dlb/f, r'/f]6 / k]6«f]n / l8h]ndf cGtMz'Ns lglb{i6 b/n] nufpg' kb{5 / ljnf;L

cGtMz'Nssf] b/ d"Nout cfwf/df tf]Sg] Joj:yf x'g' kb{5 . dlb/f tyf ;"lt{hGo

j:t' tyf OghL{ l8«+S;df cGtMz'Nssf] b/ a9fpg' kb{5 .

^=# lgsf;Lsf] s/ lkmtf{{

lgsf;L ul/g] j:t'sf] pTkfbgdf k|of]u ePsf] sRrf kbfy{df nfu]sf] cGtMz'Ns

lkmtf{ lbg] Joj:yf x'g' kb{5 .

^=$ cGtMz'Ns lgoGq0f

:jo+ lgisfzg k|0ffnL ;"lt{hGo kbfy{df cfly{s jif{ @)&@÷&# df nfu" ug]{ /

To;sf] k|efj d"Nof+sg ;d]tsf cfwf/df To;kl5 dlb/fdf nfu" ug]{ Joj:yf ug'{

kb{5 . :jo+ lgisfzg k|0ffnLnfO{ k|efjsf/L agfpg Web–based k|0ffnL nfu'

ug'{ kb{5 . ;"lt{, u'6\vf tyf kfg d;nf pBf]ux¿nfO{ d]l;gsf] zlQmsf] cfwf/df

bflvnf ug'{kg]{ Go"gtd cGtMz'Ns tf]lsg' kb{5 . lgisfzgsf] cfwf/df nfUg]

cGtMz'Ns Go"gtd cGtMz'Ns eGbf sd ePdf To:tf] pBf]un] Go"gtd cGtMz'Ns

ltg{] / lgisfzgsf cfwf/df nfUg] cGtMz'Ns Go"gtd cGtMz'NseGbf a9L ePdf

lgisfzgsf] cfwf/df cGtMz'Ns lt/] k'Ug] Joj:yf ug'{ kb{5 .

^=% sfg"gL Joj:yf

dlb/f P]gdf ePsf ;j} k|fjwfgx¿ cGtMz'Ns P]gdf ;dfj]z ul/Psfn] dlb/f P]g

tyf lgodnfO{ vf/]h ug'{ kb{5 .

& ;+klQ s/

dfnkf]t÷e"lds/sf b/x¿nfO{ cfjlws ?kdf k'g/fjnf]sg ug]{, hUufwgLn] rfx]df

% jif{sf] dfnkf]t Ps}k6s ltg{ ;Sg] Joj:yf ug]{, 3/hUuf s/sf] Go"gtd 5'6

x6fpg], b/ 36fpg] tyf Go"gtd / clwstd b/sf] ;Ldf tf]Sg] Joj:yf ug'{ kb{5 .

3/hUuf /lhi6«]zg b:t'/nfO{ sf/f]jf/ d"Nodf nufpg] / b/ 36fpg] Joj:yf ug'{

kb{5 eg] k'Vof}{nL ;Dkltsf] :jfldTj x:tfGt/0fdf nfUg] /lhi6]«zg b:t'/sf] b/

bf]Jj/ ul/g' kb{5 . ;DklQ s/ P]g tyf 3/hUuf s/ P]g vf/]h ul/g' kb{5 .

~ t ~

~ 19 ~

kl/ro

*= ;jf/L ;fwg s/

Psåf/ k|0ffnL cGtu{t ;+sng ug'{ kb{5 .

(= ;fdflhs ;'/Iff of]hgf

;fdflhs ;'/Iff s/nfO{ ljsl;t ub}{ hfg] s|ddf sd{rf/L tyf /f]huf/bftf b'j}sf]

of]ubfg x'g' kg]{ Joj:yf nfu' ug'{ kb{5 . lgj[lQe/0f ;DjGwL jt{dfg of]ubfg /lxt

Joj:yfsf] ;§f of]ubfgdf cfwfl/t Joj:yf nfu' ug'{ kb{5 / lgj[lte/0f cfosf]

e'QmfgLdf Ps k|ltztsf b/n] nfUb} cfPsf] ;fdflhs ;'/Iff sf]if s/nfO{ vf/]h

ug'{ kb{5 .

!)= k'glg{df{0f s/

cfly{s jif{ @)&@÷&# / cfly{s jif{ @)&#÷&$ df JolQmut tyf ;+:yfut

cfos/sf] cfwf/df @ k|ltztsf b/n] k'glg{df{0f s/ nufpg' kb{5 . o;}u/L of] s/

Jofh / nfef+zdf ! k|ltztsf b/n] nfu' ul/g' kb{5 .

csf]{tkm{ e"sDkaf6 k|efljt pBf]uL, Jofkf/L tyf Joj;foLnfO{ /fxt lbgsf nlfu

g]kfn ;/sf/af6 ul7t k'glg{df{0f k|lws/0faf6 k"j{ :jLs[lt lnO{ tf]lsPsf] If]qdf

ul/g] k|dfl0ft nufgL cfos/ k|of]hgsf] lgldQ vr{ s§L bfaL ug{ kfpg] Joj:yf

ug]{, k|wfgdGqL /fxtsf]ifdf hDdf u/]sf] /sd cfos/ k|of]hgsf] lgldQ vr{ s§L

bfaL ug{ kfpg] :yfoL Joj:yf x'g' kg]{, k'glg{df{0f sf]ifdf hDdf u/]sf] /sd cfos/

k|of]hgsf] lgldQ vr{ s§L bfaL ug{ kfpg] Joj:yf x'g'kg]{ / e"sDkaf6 ePsf]

Ifltsf] vr{ s§L tyf 3f6f ;dfof]hgnfO{ pbf/ agfOg] Joj:yf ul/g' kb{5 .

!!= u}/ s/

u}/ s/sf b/nfO{ ;d;fdlos agfpg], xfn s'g} lsl;dn] k|of]u gePsf ;/sf/L

;DklQsf] ljqmLaf6 yk /fh:j kl/rfng ug{] / /fli6«o :t/sf] sNof0fsf/L sf]if,

j}b]lzs /f]huf/ k|j4{g sf]if, ;}lgs, k|x/L tyf ;z:q k|x/L sf]ifx¿, u|fdL0f b"/

;+rf/ sf]if h:tf sf]ifx¿df cg'Tkfbs l:yltdf /x]sf] /sd cy{tGqsf] k'glg{df{0f

sfo{df nufpg] Joj:yf ug'{ kb{5 .

~ y ~

~ 20 ~


!@= /fh:j k|zf;g

/fh:j af]8{ :yfkgf ug]{, /fh:j ;]jf nfu' ug]{, sd{rf/Lx¿sf] b/aGbL ;[hgf,

5gf}6, lgo'lQm, kb:yfkg, ;¿jf, a9'jf tyf sfo{ ;Dkfbg d"Nofª\sg h:tf

;a} kIfx¿sf] ;'wf/ ug'{ kg{], sd{rf/L k|lzIf0f o'4:t/df nfu' ug]{ tyf s/bftf

lzIffnfO{ lg/Gt/tf lbg' kb{5 .

!#= /fh:j ;DjGwL sfo{ut /0fgLlt

s/ ;DjGwL cf}krfl/stf k"/f ug]{ / gug]{ s/bftfnfO{ Pp6} :t/df g/fv]/

s/bftfsf] l:ylt, cfjZostf, Jojxf/ tyf s/bftfsf] s/ kl/kfngfsf] :t/

cg';f/ s/bftf btf{, s/ lkmtf{, s/ k/LIf0f, s/ jSof}tf ;DjGwL gLlt jf k|lqmof

cjnDjg ul/g' kb{5 .

!$= ;"rgf k|ljlw

/fh:j k|zf;gnfO{ a9L kf/bzL{ tyf k|efjsf/L agfpg ;"rgf k|ljlwsf] k|of]unfO{

a9fpb} hfg' kb{5 .

!%= k|zf;sLo k'g/fjnf]sg

k|zf;sLo k'g/fjnf]sgnfO{ l56f] 5l/tf] agfpgsf] nflu k|zf;sLo

k'g/fjnf]sgsf] clwsf/nfO{ dxflgb]{zsn] k|Tofof]lht ug{ ;Sg] jf dxflgb]{zssf]

;§f pkdxflgb{]zssf] g]t[Tjdf 5'§} dxfzfvf v8f u/L ;f]af6 ug]{ Joj:yf ldnfpg'

kb{5 . o; ;DjGwL lg0f{o ^) lbg leq ul/;Sg' kg]{ / w/f}6L /fVg cfjZos

gkg]{ Joj:yf ug'{ kb{5 .

!^= k'g/fj]bg

k'g/fj]bg ;DjGwL Joj:yfnfO{ k|efjsf/L agfpg ljleGg :yfgdf 5'§f5'§}

Gofoflws/0f :yfkgf ug'{sf] ;§f sf7df08f}df /fh:j Gofoflws/0f u7g ug{],

s]Gb|jf6 aflx/ a]Gr sfod ubf{ d'2f dfldnfsf] ;+Vofsf] rfksf] cfwf/df @

jf # dlxgfsf] nflu sfod ug'{ kg]{, s]Gb| aflx/ /x]sf ;a} Gofoflws/0f vf/]h

~ b ~

~ 21 ~

kl/ro

ug]{, /fh:j Gofoflws/0fdf xfn em} sfg"g, /fh:j tyf n]vf ;DjGwL tLg ;b:o

/xg], cWoIf sfg"gsf] lj1 x'g] Joj:yf x'g], /fh:j tyf n]vf ;b:o ;DalGwt

If]qsf] lj1 /xg] u/L :t/ j[l4 ug]{, /fh:j Gofoflws/0fdf lgj]bg lbPsf] d'2fsf]

a9Ldf !*) lbg leqdf clgjfo{ km};nf ug'{ kg]{ Joj:yf nfu' ul/g' kb{5 .

!&= s/ ljjfb ;dfwfg ;ldlt

cfGtl/s /fh:j ljefusf] ;+/rgf aflx/ :jtGq?kn] sfd ug{] u/L Pp6f 5'§} tLg

;b:oLo s/ ljjfb ;d:of ;dfwfg ;ldltsf] Joj:yf ul/g' kb{5 .

!*= ;DklQsf] 3f]if0ff

?= % s/f]8 eGbf dflysf] rn crn ;DklQ ePsf] JolQmn] cfos/sf] k|of]hgsf

nflu clgjfo{ ?kdf ;DklQ 3f]if0ff ug]{ Joj:yf ug'{ kb{5 . o;/L 3f]if0ffsf] ljj/0f

bflvnf ug]{ JolQmsf] ;DklQ ? ! s/f]8 eGbf a9L yk ePsf] cj:yfdf klxnf k]z

u/]sf] ;DklQsf] ljj/0fdf ;dfj]z ug{sf] nflu yk ljj/0fx¿ bflvnf ub}{ hfg'

kg]{ Joj:yf ug'{ kb{5 .

!(= s/ ;+lxtf

xfn cfo s/, cGtMz'Ns, e+;f/ dx;'n, d"No clej[l4 s/ h:tf ljleGg s/sf

nflu 5'§f5'§} P]g lgod nfu' ul/Psf]df tL ;a} sfg"gsf] ;§f ;a} s/sf] k|of]hgsf

nflu Pp6} s/ ;+lxtf -Tax Code_ tof/ ug'{ kb{5 .

~ w ~

~ 22 ~


~ 23 ~

ljQ Joj:yf

ljifo ;"rL

cWofo !

kl/ro 1!=! e"ldsf 1!=@ ljutdf ul/Psf k|d'v s/ ;'wf/x¿ 4!=# yk s/ ;'wf/sf] cfjZostf 7 !=#=! d'n'ssf] ablnFbf] cfly{s tyf ;fdflhs kl/j]z 8 !=#=@ d'n's ;+3Lotfdf ?kfGtl/t x'g] l:ylt 9 !=#=# ;fˆ6f sfof{Gjog / ;fs{ s:6D;\ o'lgog :yfkgfsf] ;Defjgf 12 !=#=$ d'n'snfO{ ;g\ @)@@ ;Dd ljsf;zLn /fi6«sf] >]0fLdf k'¥ofpg] nIo 13!=$ pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]usf] u7g 14 !=$=! cfof]usf] agf]6 14 !=$=@ cfof]usf ;xof]uL kbflwsf/L tyf sd{rf/Lx¿ 14 !=$=#= cfof]u;Fu ;DjlGwt k/fdz{bftfx¿ 15!=%= cfof]usf] sfo{ ljj/0f 15!=^= cfof]usf] cjwf/0ff 16 !=^=!= /fh:j pTkfbstf / nrstf 16 !=^=@ cfly{s t6:ytf÷;Ifdtf 18 !=^=# ;dfgtf 22 !=^=$ k|zf;lgs ;/ntf / kf/blz{tf 23 !=^=% ldtJolotf 23!=&= cfof]usf] k|ltj]bgsf] vfsf 25!=* cGTodf 26

~ k ~

~ 24 ~


cWofo @

ljQ Joj:yf 27@=! e"ldsf 27@=@ ljQ Joj:yf 29@=# ;fj{hlgs vr{ 30@=$ ;fj{hlgs cfo 32@=% /fh:j 34 @=%=! s/ /fh:j 36 @=%=@ u}/ s/ /fh:j 51@=^ cg'bfg 52@=& ;fj{hlgs C0f 53@=( /fh:j nrstf tyf k|If]k0f 57@=!) lgisif{ 59

cWofo #

s/ k|0ffnLsf] :j?k 61#=! kl/ro 61#=@ s/ nufpg] clwsf/sf] ljefhg 61#=# s/ cfwf/sf] afF8kmfF8;DaGwL cf}lrTo 64 #=#=! eG;f/ dx;'n 64 #=#=@ d"No clej[l4 s/ 65 #=#=# cGtMz'Ns 68 #=#=$ cfos/ 69 #=#=% k|fs[lts ;++;fwg s/ 72 #=#=^ ;fdflhs ;'/Iff s/ 74 #=#=& :jf:Yo ;]jf s/ 74 #=#=* s[lif ;'wf/ z'Ns 74 #=#=( b"/;+rf/ ;]jf b:t'/÷6]lnkmf]g :jfldTj z'Ns 75 #=#=!) jg k}bfj/ z'Ns 75 #=#=!! k|b'if0f lgoGq0f z'Ns 76 #=#=!@ sfa{g s/ 76 #=#=!# ;8s÷;jf/L ;fwgdf cfwfl/t s/ 76 #=#=!$ l6s6 b:t'/ 78 #=#=!% 3/ hUuf /lh:6«]zg b:t'/ 78

~ km ~

~ 25 ~

ljQ Joj:yf

#=#=!^ lzIff ;]jf z'Ns 79

#=#=!& h'jf / lr7\7fdfly s/÷Sofl;gf] /f]oN6L 79

#=#=!* k"jf{g'dflgt s/ 79

#=#=!( ;DklQ s/ 80

#=#=@) 3/ jxfn s/ 82

#=#=@! dgf]/~hg s/ 82

#=#=@@ Jofj;flos lel8of]]]] s/ 82

#=#=@# lj1fkg s/ 82

#=#=@$ Joj;fo s/ 83

#=#=@% axfn la6f}/L s/ 83

#=#=@^ l/S;f, 6fFuf, PSsf, aonuf8f 8'ª\uf, s]ansf/ s/ 83

#=#=@& hgfj/dfly s/ 83

#=#=@* kfls{ª z'Ns 83

#=#=@( ;]jf z'Ns 83

#=$ k|fb]lzs÷:yfgLo txdf /fh:j ;+sngsf ljlw 84

#=$=! :jtGq s/x¿ (Independent Taxes) 84

#=$=@ s]Gb|åf/f k|zfl;t s/x¿ (Centrally Administered Taxes) 85

#=$=# s]Gb|Lo s/ jf s/ cfwf/dfly cltl/Qm s/ (Piggy-backing) 86

#=$=$ ;xeflht s/x¿ 89

#=$=% ;xeflht /fh:j 89

#=%= ljQLo c;Gt'ng 90

#=%=! pmWj{ufdL c;Gt'ng 90

#=%=@ ;d>]0fLut c;Gt'ng 90

#=^ cg'bfg 91

#=^=! lgMzt{ cg'bfg 91

#=^=@ ;zt{ cg'bfg 92

#=^=# ;dLs/0f cg'bfg 92

#=^=$ cGo cg'bfg 93

#=& ;+:yfut Joj:yf 94

#=* sfg'gL 9fFrf 96

#=( ;xsfo{÷;dGjo÷;fd~h:o 97

#=!) cfly{s sfo{k|0ffnL 98

#=!! lgisif{ 98

~ a ~

~ 26 ~


cWofo $

d"No clej[l4 s/ 127$=! kl/ro 127$=@ s/sf] bfo/f 132 $=@=! s/ nufpg sl7g x'g] j:t'x¿ (Hard-to-Tax Commodities) 135 $=@=@ ljz]if u'0fsf/L j:t' tyf ;]jfx¿ (Merit Goods) 136 $=@=# cGo j:t' tyf ;]jfx¿ (Other Commodities) 136$=# s/ gnfUg] sf/f]af/sf] ;Ldf 137$=$ s/sf] b/ 143$=% s/ s§L Joj:yf 147$=^ s/ lkmtf{ Joj:yf 150 $=^=! lgsf;L ug]{ JolQmsf] s/ lkmtf{ 150 $=^=@ ljb]zL ko{6sn] lt/]sf] s/ lkmtf{ 154 $=^=# s"6gLlts s/ lkmtf{ 155 $=^=$ ldnfg x'g g;s]sf] s/ lkmtf{ 156 $=^=% ljz]if lsl;dsf] s/ lkmtf{ Joj:yf 157 $=^=^ ;du| s/ lkmtf{sf] l:ylt 159$=& s/ btf{ tyf btf{ vf/]hL 160$=* s/ ljj/0f 165$=( ljj/0f ga'emfpg] 167$=!) s/ e'QmfgL tyf aSof}tf 169$=!! s/ lahs 172$=!@ Sof; /lh:6/ 173$=!# cGo Joj:yf 174 cWofo %

cfo s/ 189%=! kl/ro 189%=@ cfos/sf] If]q tyf cfo zLif{sx¿ 191%=# 5'6 tyf ;'ljwf 194 %=#=! ;fdfGo 5'6 194 %=#=@ s[lifsf] 5'6 195 %=#=# ;xsf/Lsf] cfodf 5'6 195 %=#=$ Joj;flos 5'6 tyf ;'ljwfx¿ 196

~ e ~

~ 27 ~

ljQ Joj:yf

%=$ cfwf/e"t 5'6÷s/ ldnfg÷cnk ;"q 198%=% cGo 5'6x¿ 206 %=%=! lgj[lQe/0f ;DaGwL Joj:yf 206 %=%=@ nufgL aLdf;DaGwL Aoa:yf 207 %=%=# cf}iflw pkrf/ afkt s/ ldnfg 208 %=%=$ af;:yfgsf] nflu ePsf] vr{ 208 %=%=% ;fdflhs pQ/bfloTj ;DaGwL Aoa:yf 209%=^ JolQmut cfos/sf] b/ 210%=& ;+:yfut cfos/sf] b/ 213%=* ;fgf Joj;foLx¿sf] nflu ljz]if Joj:yf 217%=( ef8fsf ;jf/L ;fwg wgLx¿df nfUg] s/ 220%=!) ;|f]tdf s/ s§L 220%=!! 3/ axfn s/ 227%=!@ k"FhLut nfedf s/ 229%=!# :yfoL n]vf ;DaGwL Joj:yf 232%=!$ k"jf{b]z, ;fj{hlgs kl/kq tyf lgb]{lzsf ;DjGwdf 232%=!% jf:tljs AolQmn] g} s/sf] bfloTj jxg ug{'kg]{]{ 234%=!^ ;+o'Qm pBd (Joint Venture) 235%=!& :yfoL ;+:yfkg 237%=!* lgoGq0fdf kl/jt{g 239%=!( n]vf k|0ffnL 240%=@) x|f; vr{ s§L 241%=@! cfo ljj/0f;fy ;+nUg ug'{kg]{ sfuhftx¿ 241%=@@ afl;Gbf JolQmsf] kl/efiff 242%=@# ;+zf]lwt s/ ljj/0f 243%=@$ s/ bfo/f lj:tf/ 243%=@% qm]l86 sf8{ sf/f]jf/nfO{ k|f]T;flxt ug]{ 245%=@^ k'glg{df{0f s/ 245 cWofo ^

eG;f/ dx;'n 251^=! kl/ro 251^=@ eG;f/ dx;'nsf] If]q 258^=# d"Nof+sg 258^=$ eG;f/ b/ 261

~ d ~

~ 28 ~


^=% juL{s/0f 267^=^ eG;f/ hfFrkf; k|lqmof 270 ^=^=! ef/taf6 ul/g] k}7f/L 270 ^=^=@ rLgsf] :jMzfl;t If]q ltAataf6 ul/g] k}7f/L 271 ^=^=# t]>f] d'n'saf6 ul/g] k}7f/L 271 ^=^=% eG;f/ hfFrkf; kl5sf] kl/If0f (Post Clearnce Audit) 273 ^=^=^ cfoft lgof{t ;+s]t gDj/ (Import Export Code) 274

^=^=& ljz]if cfly{s If]q tyf lgof{t k|j4{g u[xsf] Joj:yf 274

^=& cGt/f{li6«o k|lta4tf 276

^=&=! ljZj Jofkf/ ;+u7g / g]kfnsf] k|ltj4tf 277

^=&=@ ;fˆ6f ;+emf}tf / g]kfnsf] k|ltj4tf 277

^=&=# BIMSTEC / g]kfnsf] k|ltj4tf 280

^=* e+;f/ k|zf;gsf] ;'wf/ 281

^=( Jofkf/ ;xlhs/0f 282

cWofo &

cGtMz'Ns 283&=! kl/ro 283&=@ If]q 284&=# cGtMz'Ns b/aGbL 289&=$ lgsf;Lsf] s/ lkmtf{{ 293&=% cGtMz'Ns lgoGq0f 294&=^ l6s6, l:6s/, ˆnf]ld6/ 296&=& sfg"gL Joj:yf 299&=* cGtMz'Ns nfUg] d"No 299&=!) cj}w dlb/f lgoGq0f 301&=!! cGo 302 cWofo *

;DklQ s/ 303*=! kl/ro 303*=@ dfnkf]t 305*=# e"ld s/ 306

~ o ~

~ 29 ~

ljQ Joj:yf

*=$ 3/ hUuf s/ 306*=% PsLs[t ;DklQ s/ 308*=^ /lhi6«]zg b:t'/ 308*=& ;d:ofx¿ 309*=* ;'emfj 311 cWofo (

;jf/L ;fwg s/ 315(=! kl/ro 315(=@ g]kfn ;/sf/sf] s/ 318(=# lhNnf ljsf; ;ldltsf] s/ 318(=$ gu/kflnsfsf] s/ 318(=% ufpF ljsf; ;ldltsf] s/ 319(=^ ;d:of 320(=& ;'emfj 320

cWofo !)

;fdflhs ;'/Iff of]hgf 322!)=! kl/ro 322!)=@ g]kfndf ;fdflhs ;'/Iff of]hgf 323!)=# ;fdflhs ;'/Iff of]hgfsf] :j?k 327!)=$ ;fdflhs ;'/Iff s/ 328!)=% ;dli6ut ;'emfj 329 cWofo !!

u}/ s/ 331!!=! kl/ro 331!!=@ g]kfndf u}/ s/ /fh:j 332!!=# u}/ s/ /fh:jsf ljBdfg ;|f]tx¿ 334 !!=#=! ;/sf/L ;DklQaf6 k|fKt x'g] u}/ s/ 334 !!=#=@ j:t' tyf ;]jf laqmLaf6 k|fKt /sd 335 !!=#=# b08 hl/jfgf hkmt 335 !!=#=$ cg'bfg afx]ssf] :j]lR5s x:tfGt/0f 336 !!=#=% ljljw /fh:j 336

~ / ~

~ 30 ~


!!=$ u}/ s/ /fh:j ;+sngsf] l:ylt 336!!=% ;d:ofx¿ 339!!=^ ;'emfjx¿ 340!!=& u}/ s/ /fh:jsf b/df k'g/fjnf]sg ug{ ;lsg] s]xL If]qx¿ 341!!=* lgisif{ 342 cWofo !@

/fh:j k|zf;g 343!@=!= /fh:j k|zf;gsf] jt{dfg :j?k 343 !@=!=! cfGtl/s /fh:j k|zf;g 344 !@=!=@ eG;f/ k|zf;g 345 !@=!=# /fh:j cg';Gwfg k|zf;g 347 !@=!=$ /fh:j k|zf;g tflnd s]Gb| 348!@=@= /fh:j k|zf;gdf ;'wf/sf] vf+rf] 348 !@=@=! ;+u7gfTds :j?k 352 !@=@=@ sd{rf/L Joj:yf 364 !@=@=# /fh:j k|zf;gsf sd{rf/Lsf] Ifdtf clej[l¢ 369 !@=@=$ /fh:j k|zf;ssf] cfrf/;+lxtf 371 !@=@=% s/ k/LIfsnfO{ lhDd]jf/ jgfpg' kg]{ cfrf/ ;+lxtf 372 !@=@=^ s/ ;xof]uLsf] cfrf/;+lxtf 376 cWofo !#

/fh:j k|zf;gsf] k|:tfljt ;+u7gfTds :j?k 378!#=! k[i7e"ld 378!#=@ ;+u7gfTds ;+/rgfdf kl/jt{g ug{' kg{] cfjZostf 381!#=# g]kfnsf] nflu ;+efljt ;+u7gfTds ;+/rgf 383!#=$ cfof]usf] ;'emfj 394 cWofo !$

/fh:j ;DjGwL sfo{ut /0fgLlt 398!$=! e"ldsf 398!$=@ s/ btf{÷btf{ vf/]hL ;DaGwL /0fgLlt 399!$=# s/ lkmtf{ ;DaGwL /0fgLlt 401!$=$ s/ k/LIf0f ;DjGwL /0fgLlt 402

~ n ~

~ 31 ~

ljQ Joj:yf

!$=% s/ ;+sng ;DaGwL /0fgLlt 404!$=^ s/bftf ;]jf ;DjGwL /0fgLlt 407 !$=^=! nlIft ;d"x klxrfg ug'{ 408 !$=^=@ s/bftfsf] b[li6sf]0faf6 s/bftfx¿sf] rfxgf lgwf{/0f ug{' 408 !$=^=# s/bftf ;]jfnfO{ ;xof]uL ;+u7gfTds ;+:s[ltsf] ?kdf ljsf; ug'{ 409 !$=^=$ afXo ;/f]sf/jfnfx¿df s]Gb|Lt /xL /0fgLlts=== 409!$=& s/ ;xeflutf df]8]n 410 cWofo !%

/fh:j k|zf;gdf ;"rgf k|ljlwsf] e"ldsf 413!%=! kl/ro 413!%=@ ;"rgf k|ljlwsf] e"ldsf 414 !%=@=! s/ k|zf;gsf] sfo{ ;Dkfbgdf ;'wf/ ug]{ 414 !%=@=@ ;du| s/ k|zf;gsf] nfut sd ug]{ 414 !%=@=# s/bftfsf] s/ kl/kfng nfut sd ug{] 415 !%=@=$ s/bftf / s/ k|zf;gsf aLr cGt/lqmof jf ;Dafbdf clej[l4 ug{] 415!%=# cfGtl/s /fh:j k|zf;gdf ;"rgf k|ljlwsf] k|of]u 415!%=$ ;d:ofx¿ 417 !%=$=! d"No clej[l4 s/df a9b} u/]sf] ljj/0f geg{]=== 417 !%=$=@ a9\bf] qm]l86 Eof6 ljj/0f 417 !%=$=# ;+zf]l3t s/ ljj/0fsf] k|0ffnLdf k|lji6L=== 417 !%=$=$ s/bftfn] s/ ljj/0f=== 417 !%=$=% ljB'tLo dfWodaf6 s/ ltg]{=== 418 !%=$=^ 3/ axfn s/, :jf:y ;]jf s/ / lzIff s/ PsLs[t=== 418 !%=$=& cGtMz'Nssf] lgoldt cg'udgsf] cefjdf=== 418 !%=$=* ef}lts lgoGq0fdf /x]sf pBf]usf] sf/f]jf/ clen]vg=== 419 !%=$=( l:6s/ Joj:yfkg k|0ffnL k|of]udf gcfPsf] 419 !%=$=!) l/:s O+lhgsf] ;Lldt k|of]u 419 !%=$=!! s/bftfsf] ljj/l0fsf -Profile_ tof/ gx'g' 419 !%=$=!@ ljleGg s/x¿aLr ;"rgfsf] lgjf{w Pj+ lg/Gt/ k|jfx x'g g;Sg' 419 !%=$=!# aSof}tf /xg uPsf] /sdsf] ;"rgf ;dodf k|jfx ug{ g;lsPsf] 420!%=% ;'emfj 420!%=^ eG;f/ k|zf;gdf ;"rgf k|ljlwsf] cj:yf / ;'wf/ 423 !%=^=! jt{dfg l:ylt 424 !%=^=@ ;'emfj 425

~ j ~

~ 32 ~


cWofo !^

k|zf;sLo k'g/fjnf]sg tyf k'g/fj]bg 427!^=! kl/ro 427!^=@ k|zf;sLo k'g/fjnf]sg 428!^=# k'g/fj]bg 429!^=$ k'g/fj]bg kqdf lnOg] lhls/sf d'Vo d'Vo ljifox¿ 432!^=% ;d:of tyf ;'emfjx¿ 433 !^=%=! k|zf;sLo k'g/fjnf]sg 433 !^=%=@ k'g/fj]bg 436

cWofo !&

s/ ljjfb ;dfwfg ;ldlt 446!&=! kl/ro 446!&=@ jftf{åf/f ljjfb ;dfwfgsf tl/sfx¿ 447!&=# ;'emfj 450

cWofo !*

;DklQsf] 3f]if0ff 452!*=! k[i7e"ld 452!*=@ ;DklQ j[l4sf] oyfy{tf Plsg ug{df sl7gfO{ 454!*=# ;DklQ clen]v ug'{kg]{ cfjZostf Pj+ cf}lrTo 455 !*=#=! cfo s/ P]g, @)%* cg';f/ ;[hgf ePsf] cj:yf 456 !*=#=@ cy{tGqdf cgf}krfl/s If]qsf] pkl:ylt Pj+ k|efj 458 !*=#=# g]kfnsf] sfg"gL Pj+ ;fdflhs kl/j]z 458 !*=#=$ j}b]lzs ;|f]tsf] cfo 459!*=$ ;DklQ clen]vLs/0fsf] nflu ul/g'kg]{ sfg"gL Joj:yf 461!*=% ;'emfj 461 cWofo !(

s/ ;+lxtf 463!(=! e"ldsf 463!(=@ 5'§} s/ ;+lxtfsf] cfjZostf 465!(=# s/ ;+lxtfn] k|lt:yfkg ug]{ ljifox¿ 466!(=$ ;'emfj 467

~ z ~

~ 33 ~

ljQ Joj:yf

cWofo @)

cgf}krfl/s cy{tGq 471@)=! e"ldsf 471@)=@ g]kfnsf] cy{tGqdf ljBdfg cgf}kfrfl/s If]qx¿ 474 @)=@=! ef/t;+usf] cgf}krfl/s Jofkf/ 475 @)=@=@ rLg;+usf] cgf}krfl/s Jofkf/ 477 @)=@=# cGo k|sf/sf] cgf}krfl/s sf/f]af/ 479@)=# s/ cGt/ (Tax Gap) 481@!=$ ;'emfj 483 cWofo @!

;f/f+z tyf ;'emjfx? 485@!=!= ;f/f+z 485@!=@= ;'emfjx¿ 487 @!=@=! ;+3Lo Joj:yfdf s/ k|0ffnL 487 @!=@=@ d"No clej[l4 s/ 488 @!=@=@=! bfo/f lj:tf/ 488 @!=@=@=@ s/ gnfUg] sf/f]jf/sf] ;Ldf 489 @!=@=@=# d"No clej[l4 s/sf] b/ 489 @!=@=@=$ s/ s§L 489 @!=@=@=% s/ lkmtf{ 490 @!=@=@=^ v/Lb ljqmL vftf 491 @!=@=@=& ;+rfng 491 @!=@=@=* ljhs hf/L ug]{ k|rng j9fpg] pkfox¿M 496 @!=@=# cfo s/ 496 @!=@=#=! cfo s/sf] If]q 497 @!=@=#=@ cfwf/e"t 5'6 497 @!=@=#=# nufgL jLdf 498 @!=@=#=$ cf}iflw pkrf/ afkt s/ ldnfg 498 @!=@=#=% jf;:yfgsf] nflu ePsf] vr{ 498 @!=@=#=^ ;fdflhs pQ/bfloTj ;DaGwL Aoa:yf 499 @!=@=#=& AolQmut cfo s/sf] b/ 499 @!=@=#=* ;+:yfut cfo s/sf] b/ 500 @!=@=#=( ;fgf Joj;foLx¿sf nflu ljz]if Joj:yf 500 @!=@=#=!) ef8fsf ;jf/L ;fwg wgLx¿df nfUg] s/ 501 @!=@=#=!) ;|f]tdf s/ s§L Joj:yf 501

~ if ~

~ 34 ~


@!=@=#=!! 3/ jxfn s/ 502 @!=@=#=!@ k"+hLut nfe s/ 504 @!=@=#=!# cGo ;'emfjx¿ 504 @!=@=$ k'glg{df{0f s/ 506 @!=@=%= eG;f/ dx;'n 507 @)=@=%=! eG;f/ dx;'nsf] If]q 507 @!=@=%=@ j:t' juL{s/0f 507 @!=@=%=# d"Nof+sg 508 @!=@=%=$ eG;f/sf b/x¿ 509 @!=@=%=% ;+j]bgzLn j:t'sf] ;"rL 5f]6\ofpb} hfg] 509 @!=@=%=^ eG;f/ k|ls|of 509 @!=@=%=& cfoft–lgof{tdf sf]8sf] Joj:yf 510 @!=@=%=* cGt/f{li6«o ;Gbe{ 510 @!=@=%=( cGo 510 @!=@=^ cGtMz'Ns 511 @!=@=^=! If]q 511 @!=@=^=@ b/aGbL 512 @!=@=^=# lgsf;Lsf] s/ lkmtf{{ 513 @!=@=^=$ cGtMz'Ns lgoGq0f 513 @!=@=^=% l6s6, l:6s/, ˆnf]ld6/ 514 @!=@=^=^ sfg"gL Joj:yf 515 @!=@=^=& Ohfht 516 @!=@=^=* cGo 516 @!=@=& ;+klQ s/ 517 @!=@=* ;jf/L ;fwg s/ 519 @!=@=( ;fdflhs ;'/Iff of]hgf 520 @!=@=!) u}/ s/ 520 @!=@=!! /fh:j k|zf;g 521 @!=@=!@ /fh:j k|zf;gsf] k|:tfljt ;+u7gfTds :j?k 522 @!=@=!# /fh:j ;DaGwL sfo{ut /0fgLlt 522 @!=@=!$ ;"rgf k|ljlw 523 @!=@=!% k|zf;sLo k'g/fjnf]sg 523 @!=@=!^ k'g/fj]bg 524 @!=@=!& s/ ljjfb ;dfwfg ;ldlt 525 @!=@=!* ;DklQsf] 3f]if0ff 526 @!=@=!( s/ ;+lxtf 526 @!=@=@) s/ ;DaGwL sfg'gsf] th'{df tyf sfof{Gjog 526

~ ; ~

~ 35 ~

ljQ Joj:yf

tflnsf

tflnsf @=! M s'n ufx{:y pTkfbgsf] ;+/rgf 28tflnsf @=@ M ;fj{hlgs cfoJoosf] l:ylt 29tflnsf @=# M ;fj{hlgs cfo÷Joo s'n ufx{:y pTkfbgsf] k|ltzt 30tflnsf @=$ M ;fj{hlgs vr{sf] agf]6 30tflnsf @=% M ;fj{hlgs vr{ s'n ufx{:y pTkfbgsf] k|ltzt 31 tflnsf @=^ M ;fj{hlgs cfosf] agf]6 33 tflnsf @=& M ;fj{hlgs cfodf s'n ufx{:y pTkfbgsf] k|ltzt 33 tflnsf @=* M /fh:jsf] agf]6 34 tflnsf @=( M /fh:jdf s'n ufx{:y pTkfbgsf] k|ltzt 35 tflnsf @=!) M s/ /fh:jsf] agf]6 36 tflnsf @=!! M s/ /fh:jsf] ;fk]lIfs dxTj 37 tflnsf @=!@ M s/ /fh:j s'n ufx{:y pTkfbgsf] k|ltzt 38 tflnsf @=!# M d"No clej[l4 s/sf] agf]6 41 tflnsf @=!$ M cfGtl/s d"No clej[l4 s/sf] agf]6 42 tflnsf @=!% M cfGtl/s d"No clej[l4 s/sf] agf]6 42 tflnsf @=!^ M d"No clej[l4 s/sf] ;fk]lIfs dxTj 43 tflnsf @=!& M cfos/ /fh:jsf] agf]6 44 tflnsf @=!* M cfos/ /fh:jsf] agf]6 44 tflnsf @=!( M cfos/ /fh:jsf] ;fk]lIfs dxTj 45 tflnsf @=@) M eG;f/ /fh:jsf] agf]6 46 tflnsf @=@! M eG;f/ dx;'nsf] ;fk]lIfs dxTj 47 tflnsf @=@@ M cGtMz'Ns /fh:jsf] agf]6 48 tflnsf @=@# M cfGtl/s cGtMz'Ns /fh:jsf] agf]6 48 tflnsf @=@$ M cfGtl/s cGtMz'Ns /fh:jsf] agf]6 49 tflnsf @=@% M cGtMz'Nssf] ;fk]lIfs dxTj 49 tflnsf @=@^ M ;fdflhs ;'/Iff s/sf] ;fk]lIfs dxTj 50 tflnsf @=@& M u}/ s/ /fh:jsf] agf]6 51 tflnsf @=@* M u}/ s/ /fh:jsf ;|f]tx¿sf] ;fk]lIfs dxTj 51 tflnsf @=@( M cg'bfgsf] l:ylt 53 tflnsf @=#) M ;fj{hlgs C0fsf] l:ylt 54 tflnsf @=#! M s]Gb|Lo ;/sf/sf] ah]6 / s]xL s/ ;"rsx¿ 55 tflnsf @=#@ M /fli6«o s/ ;+/rgfdf ljleGg s/x¿sf] ;fk]lIfs dxTj 56 tflnsf @=## M s/ /fh:j s"n ufx{:y pTkfbgsf] cg'kft 57

~ x ~

~ 36 ~


tflnsf @=#$M d'Vo s/sf] pTKnfjstf -Buoyancy_÷nrstf -Elasticity_ 58 tflnsf @=#% M s/ /fh:jsf] k|If]k0f 59 tflnsf #=! M ;+3Lo Joj:yf cGtu{t ljleGg txsf ;/sf/n] nufpg ;Sg] s/ 64 tflnsf $=! M d"No clej[l4 s/sf] k|efjsfl/tf 130 tflnsf $=@ M blIf0f Plzofdf d"No clej[l4 s/sf] k|efjsfl/tf -@)!@÷!#_ 131tflnsf $=# M Go'lhNofG8 / l;Ëfk'/df d"No clej[l4 s/ 5'6 ePsf j:t' tyf ;]jfx¿ 132 tflnsf $=$ M s/ gnfUg] sf/f]af/sf] ;Ldfsf] l:ylt 138 tflnsf $=% M ;fs{ b]zx¿df d"No clej[l4 s/ gnfUg] sf/f]af/sf] ;Ldf 140 tflnsf $=^ M sf/f]af/sf] txcg';f/ s/bftf ;+Vof tyf /fh:j of]ubfg 141 tflnsf $=& M ;fs{ d'n'sx¿df d"No clej[l4 s/sf] b/ 144 tflnsf $=* M s/ s§L /sd 148tflnsf $=( M lgsf;Lstf{nfO{ ul/psf] s/ lkmtf{sf] l:ylt 151tflnsf $=!) M lgof{tstf{sf juL{s/0fsf cfwf/x¿ 152 tflnsf $=!! M ldnfg x'g g;s]sf] s/ lkmtf{sf] l:ylt 156 tflnsf $=!@M ;du| s/ lkmtf{sf] l:ylt 159 tflnsf $=!# M d"No clej[l4 s/ btf{sf] l:ylt 160 tflnsf $=!$ M d"No clej[l4 s/ btf{ vf/]hLsf] ljj/0f 162 tflnsf $=!% M s/ ljj/0fsf] agf]6 166 tflnsf $=!^ M d"No clej[l4 s/ ljj/0f k]z gug]{sf] ;+Vof 168 tflnsf $=!& M s/ aSof}tf 169 tflnsf %=! M g]kfndf cfwf/e"t 5'6sf] l:ylt 203 tflnsf %=@ M ;fs{ d'n'sx¿df cfwf/e"t 5'6 /sd 204 tflnsf %=# M JolQmut cfos/sf] jt{dfg b/sf] ;+/rgf 211 tflnsf %=$ M ;fs{ d'n'sx¿df JolQmut cfos/sf] b/ 211 tflnsf %=% M JolQmut cfo s/sf] k|:tfljt b/sf] ;+/rgf 213 tflnsf %=^ M g]kfndf ;+:yfut cfos/sf] b/ 214 tflnsf %=& M cGo ;fs{ d'n'sdf ;+:yfut cfos/sf] b/ 214 tflnsf %=* M ;|f]tdf s/ s6\6L Joj:yf 221 tflnsf ^=! M eG;f/ b/ cg';f/ cfoft dxz'nsf] ljj/0f 262tflnsf ^=@ M eG;f/sf] k|efjsf/L b/ (Effective Rate of Customs) 265tflnsf ^=#M ;fs{ tyf cGo d'n's;+usf] cfoft cj:yf -cf=j=@)&)÷&!_ 278tflnsf ^=$ M ;fs{ /fi6«x¿n] ;+j]bgzLn ;"rLdf ;dfj]z u/]sf j:t'sf] ;+Vof 279Tfflnsf &=! M k}7f/Lsf] j:t'ut cGtMz'Ns -@)&)÷&!_ 287 tflnsf &=@ M cfGtl/s pTkfbg tkm{sf] j:t'ut cGtMz'Ns -@)&)÷&!_ 288 tflnsf &=# M tof/L dlb/fdf nfUg] cGtMz'Ns 291

~ If ~

~ 37 ~

ljQ Joj:yf

tflnsf *=! M 3/ hUuf s/sf] k|of]hgsf nflu 3/sf] agf]6 tyf d"Nof+sg 307 tflnsf *=@ M 3/–hUuf s/sf] b/ 307 tflnsf *=# M gu/kflnsfn] cfˆgf] If]qleq nufpg ;Sg] PsLs[t ;DklQ s/sf] b/ 308 tflnsf !!=! M u}/ s/ ;+sngsf] k|j[lQ tyf ;fk]lIfs dxTj 336 tflnsf !!=@ M u}/ s/ /fh:jsf] lzif{sut of]ubfg 338 tflnsf @)=! M blIf0f PlzofnL d'n'sdf cgf}krfl/s cy{tGqsf] c+z 474 tflnsfM @)=@ M g]kfnsf] cgf}krfl/s cy{tGq -s"n ufx{:Yo pTkfbgsf] k|ltzt_ 474 tflnsf @)=# M ;+o'Qm clw/fHosf] @))(—!) sf] s/ cGt/sf] l:ylt 482 tflnsf @)=$ M aSof}tf /fh:j /sdsf] ljj/0f -@)&!÷)#÷#@ ;Ddsf]_ 483

lrqlrq $=! M d"No clej[l4 s/sf] k|efjsfl/tf 130lrq $=@ M blIf0f Plzofdf d"No clej[l4 s/sf] k|efjsfl/tf -@)!@÷!#_ 131lrq= $=# M s/ gnfUg] sf/f]af/sf] ;Ldfsf] l:ylt 139lrq $=$ M ;fs{ b]zx¿df d"No clej[l4 s/ gnfUg] sf/f]af/sf] ;Ldf 140lrq %=! M g]kfndf cfos/ 5'6sf] l:ylt 204lrq %=@ M ;fs{ d'n'sx¿df cfwf/e"t 5'6 /sd 205lrq ^=! M eG;f/ b/ cg';f/ cfoft dxz'nsf] ljj/0f 262lrq &=!M cfGtl/s pTkfbg tkm{sf] j:t'ut cGtMz'Ns -@)&)÷&!_ 288lrq &=@M tof/L dlb/fdf nfUg] cGtMz'Ns -@)&)÷&!_ 291

~ q ~

~ 38 ~


~ 1 ~

kl/ro

kl/ro

cWofo

!

!=! e"ldsf

g]kfndf k/fk"j{ sfnb]lv s/ nfu" x'Fb} cfPsf] ePtf klg cfw'lgs s/ k|0ffnLsf]

ljsf; eg] lj=;+= @))& ;fndf k|hftGqsf] pbo ePkl5 dfq ePsf] b]lvG5 .

lj=;+= @))* ;fndf d'n'sdf dfnkf]t, eG;f/ dx;'n, cGtMz'Ns, ;nfdL b:t'/,

dgf]/~hg s/ / 3/hUuf /lh:6«]zg b:t'/ u/L hDdf ^ j6f s/x¿ nfu" ul/Psf

lyP . oLdWo] hUufsf] :jfldTj sfod u/]jfkt k|To]s hUufwgLaf6 dfnkf]t

c;'n ul/GYof] eg] 3/hUuf /lh:6«]zg b:t'/ 3/hUuf v/Lb–laqmL, js;kq,

c+zj08f;DaGwL lnvt ubf{ nufOGYof] . eG;f/ dx;'n lgsf;L–k}7f/L ul/g] j:t'sf

;fy} d'n'sleq Ps 7fpFaf6 csf]{ 7fpFdf cf];f/k;f/ ul/g]] j:t'df klg nufOGYof] .

cGtMz'Ns dlb/f, r:ff{, ;'Fu'/sf] hu/, vfgL, xf8, l;ª, ufFhf, clkmd / r/]zdf

nufOGYof] . ;nfdL b:t'/ ;/sf/L sd{rf/Lsf] tnjaf6 dfl;s ?kdf s§L ul/GYof]

eg] dgf]/~hg s/ dgf]/~hgsf ;fwgx¿df nufOGYof] . oL s/x¿ ljleGg 7fpFsf]

nflu hf/L ul/Psf 5'§f5'§} ;gb–;jfnåf/f ;~rflnt lyP . dfnkf]t cfg'j+lzs

(Hereditary) k|yf cGtu{t d'lvof, lhDdfjfn, hldGbf/ / k6jf/Ldfkm{t\ tyf

eG;f/ dx;'n / cGtMz'Ns 7]s]bf/h:tf dWo:ydfkm{t\ ;+sng ul/GYof] .

cfw'lgs s/ k|0ffnL :yfkgf ug]{ qmddf cGtMz'Ns, eG;f/ dx;'n / dfnkf]tnfO{

dWo:ydfkm{t\ ;+sng ug{'sf] ;§f cdfglt k|yf cGtu{t ;+sng ug]{ Joj:yfsf]

;"qkft ul/of] . o; qmddf eG;f/ k|zf;g ;~rfng ug{ lj=;+= @)!$ df s:6D;\

sld:g/ clkm; vf]lnof] eg] lj=;+= @)!^ df eG;f/ tyf cGtMz'Ns ljefu u7g

~ 2 ~


ul/of] . lj=;+= @)@# df eG;f/ tyf cGtMz'Ns ljefunfO{ km'6fO{ cnu cnu ?kdf

eG;f/ ljefu / cGtMz'Ns ljefu :yfkgf ul/of] . o;}u/L lj=;+= @))* b]lv cfo

s/ ;DaGwL sfd cy{ dGqfnodf /x]sf] cfo s/ zfvfaf6 x'g] u/]sf]df lj=;+= @)!^

;fndf 5'§} s/ lgb]{zgfno vf]lnof] . o;nfO{ cfly{s jif{ @)!*÷!( df cfGtl/s

/fh:j ljefu gfdfs/0f ul/of] . cfly{s jif{ @)@)÷@! df o;}nfO{ s/ ljefu

eGg] ul/of] . laqmL s/sf] k|zf;gnfO{ k|efjsf/L agfpg cfly{s jif{ @)$!÷$@

df s/ ljefudf laqmLs/ zfvf u7g ul/of] . cfly{s jif{ @)$@÷$# df sf7df8f}+,

lj/f6gu/, jL/u~h, e}/xjf, hgsk'/ / g]kfnu~hdf s/ sfof{no cGtu{t 5'§}

laqmLs/ zfvf sfof{nox¿ vf]lnP . cfly{s jif{ @)$%÷$^ df w/fg / x]6f}+8fdf

yk b'O{ laqmLs/ zfvf sfof{no vf]lnP eg] lj=;+= @)$* df 5'§} laqmLs/ ljefu

:yfkgf u/L laqmLs/ zfvf sfof{nox¿nfO{ o; ljefu cGtu{t /flvof] . To;}ul/

lj=;+= @)$$ ;fndf dfnkf]t ljefunfO{ cy{ dGqfnoaf6 e"ld;'wf/ tyf Joj:yf

dGqfno cGtu{t ;fl/of] .

csf]{tkm{ /fh:j k|zf;gnfO{ Joj;flos, ;+ul7t tyf ;jn agfpg] p2]Zon] cfly{s

jif{ @)$(÷%) df g]kfn k|zf;g ;]jf cGtu{t /fh:j ;d"x u7g ul/of] . lj=;+=

@)%) df /fh:j cg';Gwfg dxfzfvfnfO{ /fh:j cg';Gwfg ljefudf kl/0ft

ul/Psf] lyof] eg] lj=;+= @)%) df cGtMz'Ns ljefu / laqmLs/ ljefunfO{ ufe]/

cGtMz'Ns tyf laqmLs/ ljefu :yfkgf ul/Psf] lyof] . lj=;+= @)%# df cGtMz'Ns

tyf laqmLs/ ljefunfO{ d"No clea[l4 s/ ljefudf kl/0ft ul/Psf] lyof] . cfly{s

jif{ @)%&÷%* b]lv d"No clej[l4 s/ k|zf;g tyf cfo s/ k|zf;gaLr s/ btf{,

n]vf k/LIf0f, cg';Gwfg tyf ljljw k|zf;sLo ljifodf sfo{ut tfbfTDotf sfod

ug{ PsLs[t sfo{ k|0ffnLx¿ cjnDag ug]{ k|ofz ul/Psf] lyof] . lj=;+= @)%*

j}zfvb]lv d"No clea[l4 s/ tyf s/ ljefunfO{ ufe]/ cfGtl/s /fh:j ljefu

u7g ul/of] . lj=;+= @)%* >fj0fb]lv $) j6f s/ sfof{no tyf !& j6f d"No

clea[l4 s/ sfof{nonfO{ PsLs/0f u/L @! j6f cfGtl/s /fh:j sfof{no / !^

j6f ;]jf s]Gb| sfod ul/Psf lyP . xfn 7"nf s/bftf sfof{no !, cfGtl/s /fh:j

sfof{no @! / s/bftf ;]jf sfof{no @^ ul/ hDdf $* sfof{nox¿ sfod 5g\ .

eG;f/ k|zf;tkm{ eG;f/ hf+rkf; k/LIf0f sfof{no (Post Clearnace Audit - PCA) sfof{no !, d"n eG;f/ sfof{no #) / 5f]6L eG;f/ sfof{no !$# u/L hDdf !&$

eG;f/ sfof{nox¿ ljBdfg 5g\ .

~ 3 ~

kl/ro

o;}u/L ljleGg 7fpFdf ljleGg k|sf/sf ;gb–;jfndfkm{t s/ k|0ffnL nfu" x'Fb}

cfPsf]df s/ k|0ffnLnfO{ Jojl:yt ug{ cGtMz'Ns P]g, @)!%, eG;f/ P]g, @)!*,

/ dfnkf]t P]g, @)#$ nfu" u/L d'n'se/ Ps} lsl;dsf] sfg'gsf] Joj:yf ul/of] .

k|f/Dedf cfo s/, cfly{s P]g, @)!^ åf/f Jofkf/ d'gfkmf tyf kfl/>lds s/sf]

gfdn] ;'? ul/Psf]df kl5 sfo{ljlw sfg'gsf] ?kdf Jofkf/ d'gfkmf tyf kfl/>lds

s/ P]g, @)!& / o; P]g cGtu{t Jofkf/ d'gfkmf tyf kfl/>lds s/ lgodx¿,

@)!& nfu" ul/P . oL P]g–lgodsf] ;§f cfo s/ P]g, @)!( / cfo s/ lgodfjnL,

@)@) nfu" ul/P h;nfO{ cfo s/ P]g, @)#! / cfo s/ lgodfjnL, @)#( n]

k|lt:yfkg u/]sf] lyof] . lj=;+= @)%* ;fndf gofF cfo s/ P]g, @)%* / cfo s/

lgodfjnL, @)%( nfu" ul/Pkl5 cfo s/ P]g, @)#! tyf cfo s/ lgodfjnL,

@)#( Pj+ cGo P]g lgoddf /x]sf cfo s/;DaGwL Joj:yfx¿ ;d]t vf/]h ul/P

eg] d"No clej[l4 s/ P]g, @)%@ / d"No clej[l4 s/ lgodfjnL, @)%# n] laqmL s/,

xf]6]n s/, dgf]/~hg s/ tyf 7]Ssf s/;DaGwL sfg'gx¿nfO{ k|lt:yfkg u/]sf lyP .

o;sf ;fy} d'n'sdf ljleGg cfw'lgs s/x¿ nufpg] k|of;x¿ ul/P . o; qmddf

lj=;+= @)!% ;fndf cGtMz'Ns P]g nfu" ul/Pkl5 ;nfO{, lrgL, dlb/f h:tf

cf}Bf]lus j:t'x¿df cGtMz'Ns nufpg] Joj:yf ;'? eof] . To;kl5 cGtMz'Nssf]

bfo/f qmdzM lj:tf/ ul/of] . cfly{s jif{ @)!^÷!& df cfo s/, zx/L If]q 3/–

hUuf s/ tyf ljb]zL nufgL s/ h:tf k|ultzLn s/x¿ nfu" ul/P . cfly{s

jif{ @)!*÷!( df xjfO{ p8fg s/ tyf xf]6n s/ / cfly{s jif{ @)@@÷@# df

laqmLs/, 3/ axfn s/ / 7]Ssf s/ nfu" ul/P . laqmLs/nfO{ lj=;+= @)@% df v'b|f

txaf6 yf]s:t/df ;fl/of] eg] lj=;+= @)#! df yf]s :t/af6 pTkfbg÷k}7f/L txdf

;fl/of] . To; kl5sf cfly{s jif{x¿df klg ljleGg s/ nfu" ul/P . pbfx/0fsf

nflu cfly{s jif{ @)@$÷@% df xf]6ns/, cfly{s jif{ @)@(÷#) df ;jf/L ;fwg

s/, cfly{s jif{ @)$(÷%) /fhdfu{ ;'wf/ b:t'/ / lgsf;L ;]jf z'Ns tyf cfly{s

jif{ @)%)÷%! df :jf:Yo s/ nfu" ul/P . o;}u/L cfly{s jif{ @)%%÷%^ df

ko{6g ;]jf z'Ns / rnlrq ljsf; z'Ns nfu" ul/P . cfly{s jif{ @)%^÷%& df

u|fdL0f lzIff ljsf; z'Ns nufpg] k|:tfj ul/g'sf ;fy} cfly{s jif{ @)%&÷%*

df s[lif ;'wf/ z'Ns / cfly{s jif{ @)%*÷%( df ljz]if z'Ns nfu" ul/P . cfly{s

jif{ @)^)÷^! df eG;f/ ;]jf b:t'/, j}b]lzs /f]huf/ ;]jf z'Ns, ;8s lgdf{0f,

;Def/ tyf ;'wf/ b:t'/ / jg k}bfjf/ z'Ns h:tf rf/ j6f yk s/ nfu" ul/P .

~ 4 ~


o;/L g]kfnsf] s/ k|0ffnLdf Pskl5 csf]{ s/ ylkof] . o;}u/L s/sf b/sf] ;+Vof

tyf txdf klg j[l4 ul/of] . o;sf] kmn:j?k s/ k|0ffnL lgs} hl6n x'g uof] .

pbfx/0fsf nflu cfly{s jif{ @)$#÷$$ df cGtMz'Ns, cfo s/, eG;f/ dx;'n,

laqmLs/, dfnkf]t, 3/–hUuf /lh:6«]zg b:t'/, ;jf/L ;fwg s/, Jofh s/ nufot

ljleGg !& j6f s/ nfu" ul/Psf lyP . oL s/sf] ;+/rgf klg hl6n lyof] .

pbfx/0fsf nflu cfly{s jif{ @)$@÷$# df laqmLs/sf k}7f/Ldf !, %, &, !), !@,

!% / @) u/L & b/x¿ / cfGtl/s pTkfbgtkm{ !, @, #, %, &, *, *=%, (, (=%, !),

!!, !@, !#=%, !$, !%, !^ / @) u/L hDdf !& b/x¿ sfod ul/Psf lyP . o;}u/L

cfly{s jif{ @)$#÷$$ df eG;f/ dx;'nsf ! b]lv $^& k|ltzt;Ddsf #)) eGbf

a9L b/x¿ sfod lyP . cfly{s jif{ @)$#÷$$ df cGtMz'Ns %% j:t'df nufOPsf]

lyof] . cfly{s jif{ @)$#÷$$ df JolQmut tyf ;+:yfut cfo s/sf !), !%, @),

@%, #), $), %) / %% k|ltzt u/L hDdf * j6f b/ sfod lyP . o;}u/L cGo

s/x¿sf] ;+/rgf klg hl6n lyof] .

!=@ ljutdf ul/Psf k|d'v s/ ;'wf/x¿

cfly{s jif{ @)$$÷$% b]lv s/ ;'wf/;DaGwL s]xL k|ofz ;'? ePsf b]lvG5g\ .

cfly{s jif{ @)$(÷%) b]lv s/ ;'wf/ sfo{df tLj|tf cfPsf] lyof] . pbfx/0fsf]

nflu cfly{s jif{ @)$$÷$% df ;fwf/0f eG;f/ dx;'nsf ( j6f b/x¿ %, !),

!%, @), @%, #), %), !)) / !!) k|ltzt sfod ul/P . o;sf ;fy} lgDgfg';f/

cltl/Qm eG;f/ dx;'n klg nufOPsf] lyof] M

;fdfGo eG;f/ dx;'n cltl/Qm eG;f/ dx;'n

% / !) k|ltzt @% k|ltzt

!% / @) k|ltzt #% k|ltzt

@% / #) k|ltzt $% k|ltzt

%) k|ltzt / To;eGbf dfly %% k|ltzt

cltl/Qm eG;f/ dx;'nsf b/nfO{ qmdzM 36fP/ cfly{s jif{ @)%)÷%! b]lv

;fwf/0f eG;f/ dx;'nd} ufe]/ PsLs[t eG;f/ dx;'n sfod u/L hDdf & b/ -%,

!), @), #), $), ^) / !!) k|ltzt_ dfq sfod ul/P . cfly{s jif{ @)%!÷%@

~ 5 ~

kl/ro

df ^) k|ltztsf] b/nfO{ klg vf/]h u/L eG;f/sf b/sf] ;+Vof hDdf ^ sfod

ul/of] . To;kl5 klg ljleGg cfly{s jif{df eG;f/ b/sf] ;+/rgfdf ;fdfGo x]/km]/

ul/of] eg] rfn' cfly{s jif{ @)&!÷&@ Dff %, !), !%, @), #) / *) k|ltztsf

hDdf ^ b/ sfod 5g\ .

laqmLs/sf b/df klg ;'wf/ ul/of] . pbfx/0fsf nflu cfly{s jif{ @)$#÷$$

df cfGtl/s pTkfbg / k}7f/Ldf laqmLs/sf b/sf] Pp6} ;+/rgf sfod u/L %,

!), !% / @) k|ltztsf rf/ b/ dfq sfod ul/P . cfly{s jif{ @)$&÷$* df

$) k|ltztsf] b/ yk ul/Psf]df d"n'sdf d"No clej[l4 s/ nufpg] ;Gbe{df

laqmLs/sf b/sf] ;+Vof 36fpFb} hfg] gLlt ckgfOPkl5 cfly{s jif{ @)%)÷%!

df laqmLs/sf !) / @) k|ltztsf b'O{ b/ sfod ul/P . cfly{s jif{ @)%#÷%$

df laqmLs/sf] !% k|ltztsf] Psn b/ sfod ul/of] . o; b/nfO{ cfly{s jif{

@)%$÷%% df !) k|ltztdf emfl/of] . oxL b/ d"No clej[l4 s/sf] nflu klg

sfod ul/of] .

d"No clej[l4 s/ nufpg] ;Gbe{df cGtMz'Ns nfUg] j:t'sf] ;+Vof 36fOof] .

pbfx/0fsf nflu cfly{s jif{ @)$#/$$ df %% j:t'df cGtMz'Ns nufOPsf]df

cfly{s jif{ @)$(÷%) df %# j:t'df / cfly{s jif{ @)%)÷%! df @# j:t'df df

emfl/of] . To; kl5sf jif{x¿df klg /fh:jsf] b[li6sf]0fn] sd dxTjk"0f{ j:t'x¿df

nfu]sf] cGtMz'Ns vf/]h u/L @)%$÷%% df hDdf !! j:t'df dfq cGtMz'Ns

nufpg] Joj:yf ul/of] . To; kl5 cGtMz'Ns nfUg] j:t'sf] ;+Vof qmdzM j[l4 ul/of]

/ xfn rf/ bh{geGbf a9L j:t'df cGtMz'Ns nufOPsf] 5 .

k|f/Dedf ;+:yfut tyf JolQmut cfo s/ k|ultzLn b/n] nufOPsf]df cfly{s

jif{ @)$#÷$$ b]lv ;]So'l/6L v/Lb–laqmL s]Gb|df ;"rLs/0f ePsf sDkgL tyf

;/sf/L ;+:yfgx¿df $) k|ltztsf] ;db/n] ;+:yfut cfo s/ nufOof] . cfly{s

jif{ @)$(÷%) ;Dd k|fOe]6 lnld6]8 sDkgLdf JolQmut cfo s/ ;/x k|ultzLn

b/ nfu" ul/Psf]df cfly{s jif{ @)%)÷%! df ;+:yfut ;/x ;db/ nufOof] .

;fem]bf/L cfodf cfly{s jif{ @)%@÷%# b]lv JolQmut cfo s/sf] ;§f ;+:yfut

cfo s/ nfUg] Joj:yf ul/of] .

cfly{s jif{ @)$(÷%) df JolQmut cfo s/sf] clwsQd ;LdfGt b/nfO{ %)

k|ltztaf6 36fO{ $) k|ltzt sfod ul/of] . o;} u/L ;f]xL jif{ ;+:yfut cfo

~ 6 ~


s/sf] b/nfO{ $) k|ltztaf6 #% k|ltztdf emfl/of] . To; kl5 cfo s/sf

b/x¿df k'gM s6f}lt ul/of] . xfn JolQmut cfo s/sf] b/ !% / @% k|ltzt -?=

@% nfveGbf a9Lsf] cfodf $) k|ltzt yk ;/rfh{ u0fgf ubf{ #% k|ltztsf]_ 5

eg] ;+:yfut cfo s/sf] b/ a}+s, ljlQo ;+:yf, jLdf sDkgL, k]6«f]lnod pTvgg

ug]{ pBf]u, dlb/f tyf ;"tL{hGo j:t'sf] sf/f]af/ ug]{ lgsfosf nflu #) k|ltzt /

cGosf nflu @% k|ltzt 5 . tf]lsPsf pBf]usf] cfodf t cfo s/sf] clwstd

b/ @) k|ltzt dfq sfod ul/Psf] 5 .

cfo s/ Joj:yfdf ul/Psf cGo ;'wf/x¿ lgDg k|sf/sf 5g\M

• cfly{s jif{ @)#$÷#% b]lv >Ldfg\ / >LdtL b'j} kfl/>lds cfo cfh{g

ug]{ ePdf ltgLx¿n] ;+o'Qmsf] ;§f k[ys\ cfo s/ lgwf{/0f k|0ffnL 5fGg

;Sg] Joj:yfsf] yfngL ul/Psf] lyof] . cfo s/ P]g, @)%* cGtu{t ;a}

lsl;dsf] cfo cfh{gstf{ >Ldfg\÷>LdtLn] 5'§f5'§} ljj/0f eg{'kg]{ ePsf]

5 . klt jf kTgL b'j}n] rfx]df lnlvt ;"rgf lbP/ s'g} vf; cfo jif{df s/

k|of]hgsf] nflu Pp6} k|fs[lts JolQmsf] ?kdf dflgg] u/L 5gf}6 ug{ ;Sg]5g\

/ ;f]adf]lhd ;+o'Qm ljj/0f eg{ ;Sg] Joj:yf ul/Psf] 5 .

• cfly{s jif{ @)%$÷%% ;Dd ut jif{sf] cfodf cfo s/ ltg'{kg]{ Joj:yf

ePsf]df cfly{s jif{ @)%%÷%^ b]lv tLg ls:t] Joj:yfdfkm{t\ rfn' cfly{s

jif{sf] cfodf s/ ltg'{kg]{ Joj:yf nfu" ul/of] . cfo s/ P]g, @)%* hf/L

eP kZrft\ rfn' cfo jif{sf] cfo cg'dfg u/L ;f]df nfUg] s/ tLg ls:tfdf

bflvn ug'{kg]{ Joj:yf nfu" eof] .

e'QmfgLdf clu|d s/ s§L ;DaGwL Joj:yfsf] If]q km/flsnf] kfb}{ xfn kfl/>lds,

Jofh, nfef+z, ef8f, cjsfz e'QmfgL, ;]jf z'Ns, 7]Ssf nufotsf e'QmfgLdf

;|f]tdf g} clu|d s/ s§L ul/g]] Joj:yf 5 .

s/ ;'wf/sf] qmddf cGt/f{li6«o hutdf p:t} k|s[ltsf ljleGg s/nfO{ ufe]/

lj:t[t cfwf/ ePsf] Pp6} s/ nufpg] k|rng a9\bf] 5 . ljleGg b]zdf cg]s

k|sf/sf j:t'ut s/sf] ;§f Pp6} d"No clej[l4 s/ nfu" ul/Psf] 5 . oxL dfGotf

cg'?k g]kfndf klg cfly{s jif{ @)%$÷%% df laqmLs/, 7]Ssf s/, xf]6n s/ tyf

dgf]/~hg s/sf] ;§f Pp6} d"No clej[l4 s/ nufOPsf] lyof] .

~ 7 ~

kl/ro

cfw'lgs s/ k|0ffnLdf :jo+ s/ lgwf{/0fsf] k|rng a9\bf] 5 . oxL qmddf g]kfndf

klg cfo s/ Joj:yfdf cfly{s jif{ @)$*÷$( b]lv kfl/>lds cfo, 3/–hUuf

jxfn, ;]So'l/6L vl/b–laqmL s]Gb|df ;"rLs[[t klAns lnld6]8 sDkgL jf ;+:yfgsf]

?kdf :yfkgf ePsf ;+:yfx¿n] cfo s/ :jo+ lgwf{/0f ug'{kg]{ Joj:yf nfu"

ul/Psf] lyof] . cfo s/ P]g, @)%* cGtu{t cfo s/nfO{ k"0f{ ?kdf :jo+ s/

lgwf{/0fsf] l;4fGt cGtu{t NofOPsf] 5 . d"No clej[l4 s/ k|f/Deb]lv g} k"0f{

?kn] :jo+ s/ lgwf{/0fsf] l;4fGt cGtu{t nfu" e}/x]sf] 5 . cGtMz'Nsdf cfly{s

jif{ @)$*÷$( df :jo+ s/sf] cjwf/0ff ;'? u/L o;sf] If]q qmdzM lj:tf/

ul/Psf] 5 .

s/ k|zf;gsf] ;'wf/sf ;Gbe{df klg s]xL k|ofz ul/Psf 5g\ . vf; u/]/ d"No

clej[l4 s/nfO{ sfof{Gjog ug{ sfod ul/Psf] d"No clej[l4 s/ k|zf;gsf]

sfo{d"Nfs lsl;dsf] ;+u7gfTds :j?k, clws[td"ns sd{rf/L Joj:yf, cfGtl/s

cg'udgsf] Joj:yf, 7"nf s/bftf zfvfsf] Joj:yf, s/ k|zf;sx¿sf nflu

cfof]hgf ul/g] cGfluGtL k|lzIf0f sfo{qmd / s/bftfsf] nflu ;~rfng ul/Psf]

j[xb\ s/bftf lzIff sfo{qmd cfw'lgs s/ k|zf;gdf ul/g] dxTjk"0f{ ;'wf/ sfo{qmd

x'g\ . d"No clej[l4 s/ k|zf;gdf nfu" ul/Psf oL Joj:yfnfO{ d"No clej[l4

s/ / cfo s/ k|zf;gnfO{ ufe]/ ;[hgf ul/Psf] cfGtl/s /fh:j k|zf;gdf

klg lg/Gt/tf lbOPsf] 5 . o;}u/L d"No clej[l4 s/nfO{ k|f/Deb]lv g} k"0f{ ?kdf

sDKo'6/ k|0ffnLcGtu{t ;~rfng ul/Fb} cfOPsf] 5 . cfo s/ / eG;f/ dx;'nnfO{

klg a9\bf] ?kdf sDKo'6/Ls[t ul/Fb} 5 .

!=# yk s/ ;'wf/sf] cfjZostf

vf; u/L d'n'sdf lj= ;+= @)$^ ;fndf ePsf] /fhgLlts kl/jt{g kZrft\ Jofks

cffly{s ;'wf/ sfo{qmd ;Fu} nfu" ul/Psf] s/ ;'wf/ sfo{qmdnfO{ k|yd k':tfsf]

;'wf/sf] ?kdf x]l/G5 . pQm sfo{qmd sfof{Gjog ul/Psf] nfdf] cGt/fndf g]kfnsf]

cy{tGqsf] ;+/rgfdf 7"nf] kl/jt{g cfPsf] 5 . o;} u/L d'n's ;+3Lo zf;g

Joj:yfdf ?kfGtl/t x'g] l:yltdf 5 . d'n'sdf j[4, ljwjf, czQm, c;xfo nufot

ljleGg cg'bfg / :jf:Yo ljdf nufotsf ;fdflhs ;'/Iff sfo{qmdsf] cfjZostf

a9\bf] 5 . ;fy} l5d]sL b]z, Jofkfl/s ldqx¿ (Trading Partners) nufotsf

ljleGg d'n'sdf s/ k|0ffnLdf ;'wf/ ug]{ qmd hf/L 5 . o; ;Gbe{df xfd|f] s/

~ 8 ~


k|0ffnLdf klg ;d;fdlos ;'wf/sf] cfjZostf 5 . vf; u/L lgDg ;Gbe{df yk

s/ ;'wf/ ug'{kg]{ cfjZostf 5 M

• d'n'ssf] ablnbf] cfly{s tyf ;fdflhs kl/j]z,

• d'n's ;+3Lotfdf ?kfGtl/t x'g] l:ylt,

• ;fˆ6f sfof{Gjog / ;fs{ s:6D;\ o'lgog :yfkgfsf] ;Defjgf,

• d'n'snfO{ ;g\ @)@@ ;Dd ljsf;zLn /fi6«sf] >]0fLdf k'¥ofpg] nIo .

!=#=! d'n'ssf] ablnFbf] cfly{s tyf ;fdflhs kl/j]z

ljut 8]9 bzssf] cjlwdf d'nssf] cy{tGqsf] ;/+rgfdf 7"nf] kl/jt{g cfPsf] 5 .

o; cjlwdf s'n ufx{:y pTkfbgdf s[lif If]qsf] of]ubfg #& k|ltztjf6 36]/ #)

k|ltzt ePsf] 5 eg] ;f]xL lx;fjn] u}/ s[lif If]qsf] of]ubfg j9]sf] 5 . u}/ s[lif

If]qdf ;]jf If]qsf] of]ubfg qmdzM a9\b} uPsf] 5 .

d'n's 7"nf] /fhgLlts kl/jt{gaf6 u'lh|/x]sf] 5 . d'n'sdf u0ftGq :yfkgf ePsf]

5 . gofF ;+ljwfg hf/L u/L nfu" ug{] k|ofz e}/x]sf] 5 . casf] g]kfnsf] k|d'v

Ph]G8f cfly{s qmflGt x'g' kb{5 . o;sf] nflu d'n'ssf] cfly{s j[l4 b/ pRr x'g'

kg]{, hghLjg ;'wfg{sf nflu ;fwgsf] pRrtd k|of]u x'g' kg]{, lghL If]qsf] e"ldsf

dxTjk"0f{ x'g'kg]{, v'nf tyf pbf/ cy{gLlt nfu" ub}{ hfg' kg]{, lgodgsf/L gLlt

tyf sfg'g k|efjsf/L ?kdf nfu" ug'{ kg]{ / ;/n tyf kf/bzL{ s/ gLlt l;ª\uf]

cy{gLltsf]] cleGg c+u x'g' kg{] x'G5 .

o;}u/L lj=;+= @)&@ ;fn j}zfv dlxgfdf >[+vnfa4 ?kdf cfPsf] ljgfzsf/L

e"sDkn] Ifltu|:t cy{tGqsf] k'glg{df{0f ug]{ kl/k|]Iodf klg s/ k|0ffnLdf s]xL

;dfof]hg ug{'kg]{ cfjZostf b]vfk/]sf] 5 . o; ;Gbe{df Psflt/ cy{tGqsf]

k'glg{df{0fsf] nflu yk /fh:j kl/rfng ug{ cfjZos 5 eg] csf]{tkm{ cy{tGq

k'glg{df{0f ug{ / d'n'ssf] ljsf;df 6]jf k'¥ofpg ;xof]u k'¥ofpg] lqmofsnfknfO{

cfslif{t ug{ s/df s]xL /fxtsf] klg cfjZostf 5 . k|fs[lts k|sf]kaf6 Ifltu|:t

cy{tGqsf] k'glg{df{0fsf]] nflu yk /fh:j kl/rfng ug]{ pkfo cjnDag ug]{

cGt/f{li6«o k|rng g} 5 . h:t}, ;g\ @)!) df lrnLdf cfPsf] dxfe"sDkaf6

Iflt ePsf] cy{tGq k'glg{df{0fsf nflu yk /fh:j kl/rfng ug{ ;+:yfut cfo

~ 9 ~

kl/ro

s/sf] b/ !& k|ltztaf6 a9fO{ @) k|ltzt ul/Psf] lyof] . o;}u/L hfkfgdf ;g\

@)!! df cfPsf] dxfe"sDk÷;'gfdLaf6 Ifltu|:t cy{tGqsf] k'glg{df{0fsf] nflu

cltl/Qm ;fwg h'6fpg ;g\ @)!@ b]lv # jif{sf nflu ;+:yfut cfo s/df !)

k|ltztsf] ;/rfh{ nufOPsf] lyof] . csf]{tkm{, yfONofG8df ;g\ @)!! df cfPsf]

ljzfn af9Ln] Ifltu|:t If]qdf nufgL cfslif{t ug{ s/ ;'ljwf k|bfg ul/Psf]

lyof] . g]kfndf klg dxfe"sDkaf6 Ifltu|:t cy{tGqsf] k'glg{df{0f ug]{ ;Gbe{df

s/ k|0ffnLdf s]xL ;dfof]hg cfjZos 5 . o;/L ;dfof]hg ubf{ a9L ;do /

tof/L cfjZos x'g] gofF s/ nufpg'eGbf klg ljBdfg s/d} ;dfof]hg ug'{

pko'Qm x'G5 . To:tf pkfox¿af6 dxfe"sDk kLl8tdfly s/sf] yk ef/ kg'{eGbf

klg /fxt lbg] x'g'kb{5 . tL pkfox¿ o; k|ltj]bgsf] ;DalGwt If]qdf pNn]v

ul/Psf 5g\ .

o;}u/L ;fdflhs ;'/Iff of]hgfsf] sfof{Gjog cfw'lgs /fHosf] Pp6f dxTjk"0f{

sfo{ ePsf]n] g]kfndf klg j[4, ljwjf, czQm, c;xfo nufotsf nflu ljleGg

;fdflhs ;'/Iff sfo{qmdx¿ nfu" e}/x]sf 5g\ . o:tf sfo{qmdsf] lj:tf/ ul/g'sf

;fy} cg'bfgdf cfwfl/t Jofks ;fdflhs ;'/Iff of]hgf z'? ul/g'kb{5 . æ;a}sf nflu ;fdflhs ;'/IffÆ ;dosf] dfu ePsf]n] ;fdflhs ;'/Iff sfo{qmdnfO{ j[xt

Pj+ lj:tfl/t ?kdf sfof{Gjog ub}{ hfg' cfhsf] cfjZostf xf] .

!=#=@ d'n's ;+3Lotfdf ?kfGtl/t x'g] l:ylt

g]kfn PsfTds zf;g k|0ffnLaf6 ;+3Lo zf;g k|0ffnLdf ¿kfGtl/t x'Fb}5 .

jt{dfg zf;sLo ;+/rgfdf ;/sf/sf s]Gb|Lo / :yfgLo ;/sf/ u/]/ b'O{ tx

5g\ eg] ;+3Lo Joj:yfdf ;/sf/sf s]Gb|Lo, k|fb]lzs / :yfgLo u/]/ tLg tx

x'g]5g\ . cf;Gg ;+3Lo Joj:yfdf ;a} txsf ;/sf/nfO{ /fh:j p7fpg] / vr{ ug{]

clwsf/ x'g]5 .

;fj{hlgs ljQsf] zf:qLo l;4fGt cg';f/ ;fj{hlgs If]qsf tLg k|d'v cfly{s

sfo{ 5g\ . tL x'g\– ;dli6ut cfly{s l:y/tf (Macro Economic Stability), cfo ljt/0f (Income Distribution) / ;|f]t ljlgof]hg (Resource Allocation) . ;dli6ut cfly{s l:y/Ls/0f b]zdf ;du| cfly{s l:y/tf sfod ug{';Fu ;DalGwt

5 eg] ljt/0f k|0ffnLn] ;dfhdf cfo / ;DklQsf] k'glj{t/0f;Fu ;/f]sf/ /fV5 .

To;}u/L, ;|f]t ljlgof]hg sfo{ ;/sf/åf/f j:t' tyf ;]jfsf] ljt/0f;Fu ;DalGwt

~ 10 ~


5 . ljQLo ;+3Lotfsf] k/Dk/fut l;4fGt / cGt/f{li6«o cEof;sf cfwf/df x]g{]

xf] eg] ;dli6ut cfly{s l:y/tf / cfosf] k'glj{t/0f sfo{ d"ne"t ?kdf s]Gb|Lo

;/sf/nfO{ / ;|f]t ljlgof]hg sfo{ ljz]if u/L tNnf] txsf ;/sf/nfO{ lhDdf

nufPsf] b]lvG5 . of] k4lt g]kfnsf] nflu klg Tolts} ;fGble{s 5 .

s]Gb|Lo, k|fb]lzs tyf :yfgLo txsf ;/sf/nfO{ cfˆgf sfo{ ;Dkfbg ug{ /fh:jsf

ljleGg ;|f]tx¿ k|bfg ul/g'k5{ . ;|f]t lagf s'g} klg ;/sf/ rNg ;Sb}g .

;/sf/L /fh:jsf] k|d'v ;|f]t s/ ePsfn] s'g txdf s'g s/ p7fpg' pko'Qm

x'G5 eg]/ klxrfg ul/g' k5{ . o; ;Gbe{df s'g s/ s'g txsf] ;/sf/sf]

k|d'v pQ/bfloTj;Fu d]n vfG5 eg]/ klg Wofg lbOg' k5{ . pbfx/0fsf nflu,

;dli6ut cfly{s l:y/tf / ljt/0f sfo{ cfwf/e"t ¿kdf s]Gb|Lo ;/sf/sf] sfo{

ePsfn] ;dli6ut cfly{s l:y/Ls/0f / cfDbfgL k'glj{t/0fnfO{ pNn]Vo k|efj kfg{

;Sg] s/x¿ nufpg]] lhDd]jf/L s]Gb|Lo ;/sf/nfO{ lbOg' k5{ . jf:tjdf ljleGg

txsf ;/sf/n] nufpg kfpg] s/ / ltgLx¿n] ug'{ kg]{ sfo{sf] lgwf{/0f ;Fu;Fu}

ul/Pdf /fh:jsf ;|f]t tyf vr{;DaGwL cfjZostfaLr /fd|f] tfbfTDotf sfod

ug{ ;lsG5 .

To;}u/L, ljleGg k|fb]lzs÷:yfgLo ;/sf/sf If]qflwsf/aLr c;dfg ?kn] /x]sf

s/sf cfwf/dfly nufOg] s/x¿ klg /fli6«o :t/d} nufOg' k5{ . lsgeg], olb

tL s/x¿ k|fb]lzs÷:yfgLo :t/df nfu" ul/Pdf ltgn] ljleGg k|fb]lzs÷:yfgLo

;/sf/aLr ljQLo c;Gt'ng j[l4 ub{5 . o;} u/L rnfodfg cfwf/ ePsf s/x¿

klg s]Gb|Lo s/ k|0ffnL cGtu{t /xg' /fd|f] x'G5 . olb o:tf s/nfO{ ljleGg

k|fb]lzs÷:yfgLo txdf km/s–km/s b/df nufpg] xf] eg] cfly{s ultljlw pRr s/

If]qaf6 Go"g s/ If]qlt/ df]l8g ;S5 . k'FhL, >d, cfo jf cGo cfly{s lqmofsnfkdf

k|fb]lzs jf :yfgLo ;/sf/nfO{ s/ nufpg] clwsf/ lbOPdf ltgLx¿n] cfˆgf]

If]qdf cfly{s lqmofsnfk cfslif{t ug{ s/sf b/ 36fpg ;Sb5g\ . k|fb]lzs tyf

:yfgLo ;/sf/x¿ cfˆgf] If]qdf ;fwg cfslif{t ug{ c:j:y s/ k|lt:kwf{df ;+nUg

x'g] s'/f cGt/f{li6«o cg'ejn] klg b]vfO;s]sf] 5 . …l5d]sLnfO{ levf/L agfpmÚ

(Beggar-thy-Neighbor) eGg] vfnsf] ultljlwn] cGttf]uTjf cfkm}+nfO{ c;kmn

agfpF5 . sf/0f, olb Ps k|b]zn] s/ 36fof] / cGon] 36fPgg\ eg] ljleGg cfly{s

lqmofsnfkx¿ cfly{s r':ttf (Economic Efficiency) sf sf/0fn] geO{ s/sf]

sf/0fn] s/sf] b/ a9L ePsf If]qaf6 s/sf] b/ sd ePsf If]qtkm{ k|jflxt x'g

~ 11 ~

kl/ro

;S5g\ h;n] cfly{s cIfdtfnfO{ lgDTofpF5 . o;}n] o:tf s/x¿ k|fb]lzs jf

:yfgLo txdf nufpFbf ltgsf] nfut a9\g hfG5 . csf]{tkm{, Ps k|b]zn] s/sf]

b/ 36fPdf cGo k|b]zn] klg To;nfO{ cg's/0f ub}{ hfG5g\ / qmdzM ;a} k|b]zdf

o:tf] l:ylt ;[hgf eP/ ;a}n] cgfjZos ?kdf /fh:j u'dfpg ;S5g\ . To;af6

cGttf]uTjf ;a} k|b]zn] /fh:j u'dfpg' kg]{ x'G5 .

csf{]tkm{, ef}uf]lns lx;fan] Go"g ultzLn cfwf/ ePsf s/x¿, rqmLo ¿kn] l:y/

s/x¿ (Cyclically Stable Taxes) / nfes/ k|fb]lzs tyf :yfgLo ;/sf/x¿sf

nflu ;'/lIft ul/g' k5{ . k|fb]lzs tyf :yfgLo txdf nufOg] s/x¿ ;DalGwt

If]qdf sfof{Gjog ug{ ;xh x'g'kg]{, ;DalGwt If]qsf afl;Gbfdfly dfq nufOg' kg]{

/ To:tf s/n] k|fb]lzs tyf :yfgLo ;/sf/aLr ;dGjo jf k|lt:kwf{sf] ;d:of

;[hgf gug]{ x'g' kb{5 . o; cfwf/df k|fb]lzs ;/sf/n] 6f]n s/, ;jf/L ;fwg

s/, k|fs[lts ;+;fwgdfly /f]oN6L, cfo l6s6 b:t"/ h:tf s/ nufpg' kb{5

eg] :yfgLo ;/sf/n] ;DklQ s/, dgf]/~hg s/, :yfgLo d]nf, ahf/ s/ cflb

nufpg' /fd|f] x'G5 . s'g} JolQm PseGbf a9L txsf ;/sf/sf] clwsf/ If]qleq

/xg] / ltgLx¿n] s]Gb|Lo, k|fb]lzs tyf :yfgLo ;/sf/af6 ;]jf kfpg] x'Fbf ljQLo

;dfgtfsf] l;4fGt (Principle of Fiscal Equivalence) cg';f/ ltgLx¿n] x/]s

txaf6 k|fKt ;'ljwf cg';f/ x/]s txsf ;/sf/nfO{ s/ ltg'{ :jfefljs x'G5 .

;fwf/0ftM clwsf+z lj:t[t cfwf/ ePsf s/nfO{ s]Gb|Lo :t/df k|efjsf/L ?kn]

nufpg ;lsG5 eg] w]/}h:ff] ;fj{hlgs If]qsf sfo{x¿ k|fb]lzs÷:yfgLo txdf

/fd|/L Joj:yfkg ug{ ;lsG5 . o;n] pmWj{ufdL c;Gt'ng (Vertical Inequity) ;[hgf ub{5 . To;}u/L, ljleGg k|fb]lzs÷:yfgLo txaLr ;|f]tsf] pknAwtf, /fh:j

kl/rfng ug{] k|zf;lgs Ifdtf, vr{sf] cfjZostf, ;]jf z'Ns cflbdf x'g] 7"nf

ljifdtfn] k|fb]lzs÷:yfgLo ;/sf/x¿ aLrdf ;d>]0fLut c;Gt'ng (Horizontal Inequity) sfod ub{5 . oL ljQLo c;Gt'ngnfO{ cg'bfg / ;xeflht s/sf]

dfWodn] k|fb]lzs÷:yfgLo ;/sf/nfO{ /fh:j pknJw u/fO sd ul/G5 . ;xeflht

s/ ;fdfGotof s]Gb|Lo ;/sf/n] ;+sng ub{5 . To;af6 ;+slnt /fh:j, s]Gb|Lo /

k|fb]lzs ;/sf/aLr ljefhg ul/G5 . k|fb]lzs ;/sf/sf] lx:;f k|fb]lzs ;/sf/aLr

ljefhg ug'{kg]{ /fh:j;DaGwL sf]ifdf hDdf gu/] lglZrt ;"qsf cfwf/df k|fb]lzs

;/sf/x¿nfO{ ljt/0f ul/G5 .

~ 12 ~


!=#=# ;fˆ6f sfof{Gjog / ;fs{ s:6D;\ o'lgog :yfkgfsf] ;Defjgf

g]kfn blIf0f Pl;ofnL If]qLo ;xof]u ;+u7g (South Asian Association for Regional Co-operation-SAARC) sf] ;+:yfks ;b:o xf] . blIf0f Pl;ofnL If]qsf]

b'|tt/ cfly{s pGglt, ;fdflhs k|ult / ;f+:s[lts ljsf;sf] dfWodaf6 o;

If]qsf hgtfsf] sNof0f clej[l4 ug]{ p2]Zon] ;g\ !(*% df ;fs{sf] :yfkgf ePsf]

xf] . ;fs{ :yfkgfsf ljleGg p2]Zox¿ dWo] If]qLo cfly{s PsLs/0fsf] nflu o;

If]qdf Pp6f :jtGq blIf0f Pl;ofnL Jofkf/ If]q (South Asian Free Trade Area)SAFTA) / csf]{ blIf0f Pl;ofnL cfly{s ;+3 -South Asian Economic Union-SAEU) sf] :yfkgf ug'{ klg /x]sf] 5 . ;fs{ If]qsf cy{tGqx¿sf] PsLs/0fsf]

nflu ;fKfm\6fsf] :yfkgf Pp6f dxTjk"0f{ sbd xf] . o;n] cGttf]uTjf blIf0f

Pl;ofdf Pp6f ;femf eG;f/ ;+3 :yfkgf ug]{ / o;leq lagf s'g} cfGtl/s z'Ns

tyf dxz'n, :jtGq ?kdf Jofkfl/s ultljlw ;~rfng x'g] tyf o; If]qdf k|j]z

ug]{ j:t'df Pp6} ;femf dxz'n nfUg] Joj:yf :yflkt ug]{5 .

;fs{ /fi6«x¿n] ;fs{ ;f}ljWok|fKt Jofkfl/s ;Demf}tf (SAARC Preferential Trading Arrangement-SAPTA) sf] cjnDag u/]sf 5g\ h'g ;g\ !((# clk|n !! df

x:tfIf/ eO{ ;g\ !((% l8;]Da/ & b]lv sfof{Gjogdf cfPsf] xf] . ;fK6fsf] d'Vo

p2]Zo ;fs{ If]qdf Pscfk;df 5'6 tyf ;'ljwfx¿ k|bfg u/L kf/:kl/s Jofkf/

clej[l4 tyf cfly{s ;xof]u sfod ug'{ xf] . oL b]zx¿n] Pscsf{af6 cfoft

x'g] j:t'x¿df ;f}ljWok"0f{ Jojxf/ ub{5g\ . ;DalGwt b]zsf] clwsf/k|fKt lgsfon]

hf/L u/]sf] pTklQsf] k|df0fkqsf] cfwf/df ;f}ljWok"0f{ Jojxf/ ul/G5 . ;+j]bgzLn

;"rLdf ;dflji6 j:t'x¿sf] xsdf eg] k|rlnt dfgs b/ nfu" x'G5 / o:tf

j:t'x¿n] ;f}ljWok"0f{ Jojxf/ klg k|fKt ub}{gg\ . s]xL b]zx¿n] clt sd ljsl;t

b]z -ckmuflg:tfg, a+unfb]z, e"6fg, dfnlbE; / g]kfn_ / oLafx]ssf b]z -ef/t,

kfls:tfg / >Ln+sf_ sf] nflu 5'§f5'§} ;"rL agfPsf 5g\ eg] s]xLn] ;a}sf] nflu

Pp6} ;femf ;"rL agfPsf 5g\ . ef/tn] clt sd ljsl;t /fi6«sf] xsdf ;"tL{ tyf

dlb/fhGo j:t'x¿;Fu ;DalGwt s]jn @% j:t' / ljsl;t /fi6«sf] xsdf ^!^

j:t'nfO{ ;+j]bgzLn j:t'sf] ;"rLdf /fv]sf] 5 . e"6fg / dfnlbE;n] ;a}sf] nflu

Pp6} ;"rL agfPsf 5g\ h'g t'ngfTds ?kdf 5f]6f]] ;d]t /x]sf] 5 . ;+j]bgzLn

j:t'sf] ;a}eGbf nfdf] ;"rL g]kfnsf] /x]sf] 5 . ;fs{ ;b:o /fi6«x¿n] r/0fa4 ?kdf

;+j]bgzLn j:t'sf] ;"rL 36fpFb} nuL If]qLo Jofkf/sf] cfotg a9fpg] / dxz'n b/

klg z"Gob]lv % k|ltzt dfq sfod ug]{ k|lta4tf hgfPsf 5g\ .

~ 13 ~

kl/ro

g]kfn ;fs{sf] ;b:o ePsf]n] o;n] ;+u7g cGtu{t nfu" ul/Psf] blIf0f Pl;ofnL

If]qLo ;+u7g leqsf] ;f}ljWok|fKt Jofkf/ ;DaGwL lgod kfngf ug'{kb{5 . o; Joj:yf

cGtu{t o; If]qsf b]zaLr ul/g] Jofkf/nfO{ eG;f/ ;x'lnot lbOPsf] 5 . o;}u/L

;fs{sf] blIf0f Pl;ofnL If]qdf v'nf Jofkf/ k|0ffnL nfu" ug]{ sfo{qmd klg hf/L 5 .

o; If]qsf b]zx¿n] låkIfLo ?kdf v'nf Jofkf/ ;lGw ug]{ s'/f klg cufl8 ;fl//x]sf

5g . v'nf Jofkf/sf] cjwf/0ff k"0f{ ?kdf nfu" ul/Pkl5 o; If]qleq x'g] cGt/f{li6«o

Jofkf/ eG;f/d'Qm x'Gf]5 . o;}u/L blIf0f Pl;ofnL If]qaflx/sf] Jofkf/sf nflu o;

If]qsf ;a} b]zn] ;femf eG;f/ b/ sfod ug'{kg]{ x'g ;S5 .

!=#=$ d'n'snfO{ ;g\ @)@@ ;Dd ljsf;zLn /fi6«sf] >]0fLdf k'¥ofpg] nIo

ljleGg b]zsf] cfly{s ljsf;sf] :t/ / s/ k|0ffnLsf] cj:yf t'ngf ubf{ oL b'O{

tTjaLr cGof]Gofl>t ;DaGw /x]sf] b]lvG5 . d'n's hlthlt ljsl;t x'Fb} hfG5, s/

k|0ffnL klg Tolt Tolt ljsl;t xF'b} hfG5 . of] s'/f ljleGg b]zsf] s/ /fh:j tyf

s'n ufx{:y pTkfbgsf] cg'kftnfO{ s]nfpFbf klg :ki6 x'G5 . ;fdfGotof clt sd

ljsl;t b]zx¿df s/ /fh:j / s'n ufx{:y pTkfbgsf] cg'kft !% k|ltzt;Dd

/x]sf] b]lvG5 eg] ljsf;zLn b]zdf of] cg'kft !% b]lv @% k|ltzt;Dd / ljsl;t

b]zdf @% b]lv #% k|ltzt;Dd /x]sf] kfOG5 . d'n'ssf] cfly{s ljsf;sf] nflu

k|efjsf/L zflGt ;'/Iff, :jtGq, ;Ifd tyf ;an Gofo k|0ffnL / ljsl;t cfly{s

tyf ;fdflhs cfwf/lznfx¿ cfjZos kb{5g\ . To;sf nflu cGo s'/fsf ;fy}

/fh:jsf] cfjZostf kb{5 . /fh:j vf;u/L s/sf] dfWodn] kl/rfng ul/G5 . o;/L

cGo s'/fx¿sf] ;fy} d'n'ssf] cfly{s ljsf;sf] nflu s/ nufpg'kg]{ x'G5 .

vr{ / s'n ufx{:y pTkfbgsf] cg'kft ljsf;zLn b]zsf] t'ngfdf ljsl;t b]zdf

a9L x'G5 . k|ltJolQm cfodf j[l4 ePkl5 ;fj{hlgs If]qaf6 k|bfg ul/g] ;]jfsf]]

dfu a9\b} hfG5 . k|ltJolQm cfo Go"g ePsf] cj:yfdf ufF;, af; / skf;d}

?dlng'k5{ . cfDbfgL j[l4 xF'b} uPkl5 ufF;, af; / skf;sf] cfDbfgLdf cfwfl/t

dfusf] nrstf (Income Elasticity of Demand) 36\5 / oftfoft, ;+rf/, ;fdfGo

;/sf/L ;]jf, zflGt ;'/Iff / Gofo h:tf ;fj{hlgs j:t' -Public Goods_ sf]

dfu a9\b5 . o;}u/L pRr :t/sf] cfo ePsf] cj:yfdf afn, j[4, ljwjf, czQm,

c;xfo, a]/f]huf/ eQf, :jf:Yo ;]jf h:tf ;fdflhs ;'/Iffsf] a9L cf}lrTo tyf

dfu b]vfkb{5 . o;sf] nflu a9L s/ /fh:j kl/rfng ug'{kg]{ x'G5 . o;}u/L cfo

:t/ a9\b} uPkl5 lzIff, :jf:Yo, s[lif, l;+rfO cflbsf] dfu a9\5 . o;/L a9\bf]

~ 14 ~


;/sf/L vr{ k"/f ug{ s/ /fh:j /fli6«o cfodf x'g] j[l4eGbf a9L b/n] a9\g'kb{5 .

;fwf/0f vr{sf] j[l4b/ /fli6«o cfosf] j[l4b/eGbf a9L x'g] x'Fbf /fh:jsf] j[l4b/ klg

/fli6«o cfosf] j[l4b/eGbf a9L x'g'kb{5 . o;sf] nflu s/ k|0ffnL nrs x'g'kb{5 .

!=$ pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]usf] u7g

pQm ;Gbe{df d'n'sdf bf]>f] k':tfsf] s/ ;'wf/ sfo{qmd th'{df u/L sfof{Gjog

ul/g' cfjZos ePsf]n] ;'emfjx¿ k]z ug{ g]kfn ;/sf/sf] ldlt @)&!÷&÷@^

sf] lg0f{ocg';f/ Ps pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u u7g

ePsf] xf] .

!=$=! cfof]usf] agf]6

8f= ?k v8\sf cWoIf

>L dfwjk|;fb 9sfn ;b:o

jl/i7 rf6{8{ PsfpG6]G6 >L ;'bz{g /fh kf08] ;b:o

cfof]usf] sfof{jlw @)&@ ;fn ciff9 !% ut];Dd /x]sf] 5 .

!=$=@ cfof]usf ;xof]uL kbflwsf/L tyf sd{rf/Lx¿

>L /fdd0fL b'jf8L pkdxflgb]{zs, cfGtl/s /fh:j ljefu

>L dl0f/fd cf]emf ;x;lrj, cy{ dGqfno

>L nIdLk|;fb ofbj pkdxflgb{]zs, cfGtl/s /fh:j ljefu

>L uf]kfnk|;fb l3ld/] lgb]{zs, cfGtl/s /fh:j ljefu

>L l8s/b]j e§ pk;lrj, cy{ dGqfno

>L xl/z+s/ 1jfnL pkGofoflwjQmf, dxfGofoflwjQmfsf] sfof{no

>L lvd jxfb'/ s'j/ lgb]{zs, /fh:j cg';Gwfg ljefu

>L s'n/fh 1jfnL lgb]{zs, eG;f/ ljefu

>L xl/zrGb| 9sfn k|d'v, s/bftf ;]jf sfof{no, gofF;8s

>L 8f]lnGb|k|;fb zdf{ zfvf clws[t, cfGtl/s /fh:j ljefu

~ 15 ~

kl/ro

>L rGbgs'df/ s0f{ zfvf clws[t, cfGtl/s /fh:j ljefu

>L /d]z ;'j]bL ;"rgf k|ljlw clws[t, cfGtl/s /fh:j ljefu

>L ljgf]b la8f/L ;"rgf k|ljlw clws[t, cfGtl/s /fh:j ljefu

>L /fdbQ e§ ;"rgf k|ljlw clws[t, eG;f/ ljefu

>L gjnlszf]/ ;fx ;"rgf k|ljlw clws[t, cfGtl/s /fh:j ljefu

>L /fds[i0f /]UdL tYof+s clws[t, eG;f/ ljefu

;'>L d'gf s]=;L= sDKo'6/ ck/]6/, cfGtl/s /fh:j ljefu

!=$=#= cfof]u;Fu ;DjlGwt k/fdz{bftfx¿

>L ljBfw/ dlNns

>L lty{ dfg zfSo

>L uf]ljGb k|;fb >]i7

>L k|eft pk|]tL

>L ;'lzn k|wfg

!=%= cfof]usf] sfo{ ljj/0f

cfof]usf] sfo{ ljj/0f (Terms of Reference) lgDgfg';f/ 5 M

• g]kfn ;/sf/n] cjnDag u/]sf] cfly{s gLltsf] cfwf/df s/;DaGwL gLlt / s/ ;+/rgfsf] cWoog, ljZn]if0f tyf ;+Zn]if0f u/L pko'Qm / Jofjxfl/s s/ k|0ffnL ljsf; ug{ cfjZos ;'emfj lbg],

• gofF s/ nfu" ug]{ jf ljBdfg s'g} s/ vf/]h ug]{ ljifodf pko'Qm ;'emfj lbg],

• d"No clea[l4 s/, cfo s/, eG;f/, cGtMz'Ns, lzIff ;]jf s/ / :jf:Yo ;]jf

s/sf] ljBdfg sfg'g, s/sf] b/, s/of]Uo sf/f]af/sf] ;Ldf, s/ 5'6 tyf

;'ljwf, ;~rfng k|lqmof / ;+u7g :j?ksf] af/]df lj:t[t ?kdf cWoog tyf

k'g/fjnf]sg u/L ;'wf/sf nflu ;'emfj lbg],

• d'n'ssf] cy{tGqsf] ;+/rgfdf cfPsf] kl/jt{g / gofF cfly{s lqmofsnfksf]

cWoog u/L To:tf] If]q, j:t' jf ;]jfdf s] s:tf] k|sf/sf] s/ nufpg pko'Qm

x'G5 eGg] ljifodf ;'emfj lbg],

~ 16 ~


• g]kfnsf] cy{tGqdf ljBdfg cgf}krfl/s If]qx¿sf] klxrfg u/L s/sf]

bfo/fdf Nofpg tyf ltg'{kg]{ / ltl//x]sf] s/ (Tax Gap) sf] cGt/ sd ug{]

;DaGwdf cWoog u/L l;kmfl/z ug]{,

• s/ k|0ffnLnfO{ lghL If]qsf] nufgLd}qL agfpg ug'{kg]{ ;'wf/sf nflu ;'emfj lbg],

• s/ k|0ffnLdf s/bftfsf] :j]lR5s ;xeflutf (Voluntary Compliance) a9fpg

/ ;xeflutf nfut (Compliance Cost) 36fpg ug'{kg]{ ;'wf/sf nflu ;'emfj

lbg],

• s/ k|0ffnLnfO{ cGt/f{li6«o dfGotf cg's"n (Compatible) / t'ngfof]Uo

(Comparable) agfpg ug'{kg]{ ;'wf/sf ;DaGwdf ;'emfj lbg] /

• b]zsf] cf}Bf]uLs/0f, lgof{t k|j4{g, cfoft k|lt:yfkg tyf Jofkf/ ;xhLs/0fsf

nflu ug'{kg]{ ;'wf/sf ;DaGwdf ;'emfj lbg] .

!=^= cfof]usf] cjwf/0ff

;fwf/0ftof s/ ;'wf/ sfo{qmdsf] p2]Zo /fh:j a9fpg], /fh:j ;+sngdf l:y/tf

sfod ug]{, s/ k|0ffnLnfO{ nrs agfpg], cfly{s c;Ifdtf 36fpg], ;dfgtf

sfod ug]{ / s/ k|0ffnLnfO{ ;/n, ;xh tyf kf/bzL{ agfO{ s/bftfsf] s/

;xeflutf a9fpg] x'G5 . jt{dfg cfof]un] klg s/ ;'wf/;DaGwL log} dfGotf

cfTd;ft u/]sf] 5 .

!=^=!= /fh:j pTkfbstf / nrstf

s/ ;'wf/ sfo{qmdsf] Pp6f dxTjk"0f{ p2]Zo /fh:j kl/rfng a9fpg] xf] . /fHo

;~rfngsf nflu cGo s'/fsf ;fy} /fh:jsf] cfjZostf kb{5 / /fh:j ;+sngsf]

k|d'v dfWod s/ ePsf]n] ;+;f/df :yfkgf ePsf] klxnf] ;/sf/;Fu} s/sf] pTklQ

ePsf] x'g'k5{ eGg] dfGotf 5 . k/Dk/fut ?kdf ;/sf/n] d'n'snfO{ afXo cfqmd0faf6

arfpg], d'n'sleq cdgrog sfod ug]{ / Gofo k|bfg ug]{ h:tf ;Lldt sfo{x¿

ub{y] . To;sf] nflu cfjZos kg]{ /fh:j klg ;Lldt s/dfkm{t\ ;+sng ul/GYof] .

;dosf] kl/jt{g ;Fu;Fu} ;/sf/sf] sfo{df lj:tf/ x'Fb} uof] . ;/sf/n] k/Dk/fut

sfo{sf ;fy} ljsf; / lgdf{0f sfo{x¿ ;DkGg ug'{kg{] eof] . xfn}sf jif{x¿df t

~ 17 ~

kl/ro

;fdflhs ;'/Iff h:tf sfo{x¿ ;/sf/sf] yk dxTjk"0f{ bfloTjsf] ?kdf b]vf k/]sf

5g\ . o;sf] nflu /fh:jsf] cfjZostf klg a9\bf] 5 . To; qmddf /fh:jsf

gofF gofF ;|f]tx¿sf] vf]hL e} s/sf] bfo/f km/flsnf] kfg{] sfd x'Fb} cfPsf] 5 . of]

ljZjJofkL k|rngaf6 g]kfn klg ckjfbsf] ?kdf /x]sf] 5}g .

g]kfnL hgtfsf] hLjg:t/ dfly prfNgsf] nflu ;dfhdf zflGt ;'/Iff sfod

ug{, Gofo ;'ne u/fpgsf ;fy} cfly{s tyf ;fdflhs cfwf/lznfx¿ lgdf{0f ug{

cfjZos 5 . o;sf nflu ;dfhsf afn, j[4j[4f, ljwjf, czQm, lk5l8Psf ljleGg

;d'bfosf] nflu ;fdflhs ;'/Iff sfo{qmd ;~rfng ug{ klg h?/L 5 . o;sf]

nflu cGo s'/fx¿sf ;fy} /fh:j kl/rfng a9fpg cfjZos 5 . /fh:j kl/rfng

ug]{ k|d'v dfWod s/ ePsf]n] s/ k|0ffnLnfO{ a9L /fh:j pTkfbs agfOg'kb{5 .

gofF s/ nufpFbf To;af6 hgu'gf;f] a9\g], t/ vf; /fh:j ;+sng gx'g] xf] eg]

o:tf] s/sf] cf}lrTo /xFb}g . o;}n] kof{Kt /fh:j ;+sng x'g] lsl;dsf] s/ dfq

nufpg'kb{5 .

s/ /fh:j cfly{s lqmofsnfkdf x'g] j[l4 / ;/sf/n] ;do;dodf nfu" ug]{ s/

kl/jt{g (Discretionary Measures) sf sf/0fn] a9\b5 . s'n ufx{:y pTkfbgdf

x'g] j[l4;Fu} /fh:j klg :jtM a9\g' /fd|f] xf] . s'n ufx{:y pTkfbgdf x'g] kl/jt{gsf]

b/eGbf s/ /fh:jdf x'g] kl/jt{gsf] b/ a9L ePdf To:tf] s/ nrs (Elastic) ePsf] dflgG5 . o:tf] s/ k|0ffnLdf /fli6«o cfo tyf d"No j[l4 ;Fu;Fu} s/

/fh:j klg :jtM a9\5 . cyf{t\ cfly{s ultljlwdf ePsf] kl/jt{g /fh:jdf :jtM

k|ltlalDat x'G5 . o:tf] cj:yfdf cfly{s lqmofsnfkdf ePsf] j[l4 :jtM /fh:jdf

k|ltlalDat x'G5 / /fh:j a9fpg jif]{gL s/sf] b/ a9fpg], cfwf/ lj:tf/ ug]{ /

gofF s/ nufpg] h:tf :jljj]sLo pkfo (Discretionary Measures) ckgfpg'

kb}{g / a9\bf] vr{ k"/f ug{ d'b|f:kmLltsf] l:ylt ;[hgf ug]{ 3f6f ljQdf lge{/ /xg'

kb}{g . o;n] ;du| cfly{s l:y/tf sfod ug{ d2t k'¥ofpg] x'Fbf o:tf] s/ k|0ffnL

/fd|f] dflgG5 . s/ k|0ffnL nrs ePdf a9\bf] cfo :jtM /fh:jdf k|ltlalDat x'g]

xF'bf o;n] d'b|f:kmLltnfO{ lgoGq0f ug{ d2t ub{5 . csf{]tkm{ o:tf] s/ k|0ffnLcGtu{t

a9]sf] cfosf] s]xL c+z :jtM /fh:jdf hfg] x'Fbf s/ k|0ffnL ;dfg klg x'G5 .

csf]{tkm{, olb /fli6«o cfosf] j[l4sf] t'ngfdf s/ /fh:j j[l4b/ sd ePdf To:tf]

s/ k|0ffnL cnf]rs x'G5 . o:tf] cj:yfdf cfly{s ultljlwdf ePsf] j[l4sf]

~ 18 ~


t'ngfdf /fh:jsf] j[l4b/ sd x'G5 . /fh:j a9fpgsf nflu jif]{gL s/sf] b/ j[l4

ug]{, cfwf/ lj:tf/ ug]{, gofF s/ nufpg] h:tf :jljj]sLo pkfo (Discretionary Measures) nfu" ug'{kb{5 h'g /fhgLlts lx;fan] sl7g / k|zf;lgs b[li6sf]0fn]

c;xh x'G5 .

!=^=@ cfly{s t6:ytf÷;Ifdtf

s/ ;'wf/ sfo{sf] csf]{ dxTjk"0f{ p2]Zo s/ k|0ffnLnfO{ cfly{s b[li6sf]0fn] t6:y

/ ;Ifd agfpg' xf] . :d/0f /xf];\, s/af6 cfly{s nfut ;[hgf x'G5, s/bftfn]

s/ ;xeflutf nfut jxg ug'{'k5{ / ;/sf/n] s/ ;+sng vr{ Joxf]g'{k5{ . ;xL

lsl;dsf] s/ 5gf}6 ul/Pg eg] / pko'Qm lsl;dsf] ;+/rgf th'{df ul/Pg

eg] s/af6 cy{tGqdf g;f]lrPsf / cjfG5gLo (Unintended and Undesirable) c;/x¿ b]vf kb{5g\ . To;af6 ljs[lt tyf lj;+ult ;[hgf x'G5g\ / cg]s

cfly{s ;d:of pTkGg x'G5g\ . o;n] ;/sf/n] s/ :j?k k|fKt ug]{ /sd /

To;af6 cy{tGqdf ;[hgf x'g] nfut aLr vf8n ;[hgf x'G5 h;nfO{ cltl/Qm ef/

(Deadweight Loss jf Excess Burden) eGb5g\ . To:tf] s/ Joj:yfn] cfly{s

ljsf;nfO{ bL3{sfnLg ?kdf g/fd|f] lsl;dn] k|efljt ub{5 . o;f] gxf];\ eGgsf]

nflu pko'Qm lsl;dsf] s/sf] 5gf}6 x'g'kb{5 . To;sf] ;+/rgf tyf ;~rfng

k|lqmofnfO{ ;xL lsl;dn] th'{df ug'{kb{5 . /fd|f] s/ k|0ffnLn] pTkfbg, ljt/0f,

pkef]u cflb ;DaGwL lg0f{onfO{ ;s];Dd sd k|efljt ug'{kb{5 .

s/af6 ;[hgf x'g] ljleGg nfut ljleGg s/sf] ;Gbe{df leGgfleGg} x'g ;S5g\ .

pbfx/0fsf] nflu, eG;f/ dx;'n ljt/0f txsf] ;'?sf] ljGb'df ;+sng ul/g] xF'bf

o; s/nfO{ k}7f/Lstf{n] cfˆgf] nfut dfg]/ To;sf] cfwf/df ljt/0f ul/g] j:t'sf]

d"No lgwf{/0f ub{5 . o; ;Gbe{df k}7f/Lstf{b]lv v'b|f tx;Dd eG;f/ dx;'n

;lxtsf] d"Nodf d'gfkmf k|ltzt nfUb5 . o;n] k}7f/Lstf{n] eG;f/ :j?k eG;f/

ljGb'df lt/]sf] s/sf] sf/0fn] lt/]sf] s/ /sdsf] bfFhf]df pkef]Qmf d"No;Dd

x'g] j[l4aLr 7"nf] cGt/ x'g hfG5 h;nfO{ s/sf] Pyramiding Efffect elgG5 .

o;}u/L eG;f/ dx;'n tof/L j:t'sf cltl/Qm sRrf kbfy{, ;xfos sRrf kbfy{,

/;fog kbfy{, ldn–d]l;g/L cflbdf nfUg] x'Fbf To;n] :jb]zL pTkfbgsf] nfut

a9fpF5 h;n] :jb]zL pTkfbgsf] cGt/f{li6«o ahf/df lgof{t x'Fbf x'g] k|lt:kwf{Tds

zlQmnfO{ lIf0f ub{5 . o;n] :jb]zL j:t'sf] pkef]Qmf d"Nodf klg a[l4 x'G5 .

~ 19 ~

kl/ro

o;}u/L eG;f/ ljGb''df ;fdfg /f]Sbf tyf cgnf]8÷nf]8 jf cgKoflsª÷Koflsª

ubf{ j:t'sf] :jtGq cfjfudgdf cj/f]w cfpg], ;do gi6 x'g] / cgfjZos vr{

nfUg] x'Fbf To;n] cy{tGqsf] nfut a9fpF5 . o;sf cltl/Qm olb eG;f/sf pRr

txsf w]/} b/ nufOPdf / eG;f/ d"Nof+sg tyf hfFrkf; k|lqmof hl6n ePdf

To;n] s/ ;xeflutf tyf s/ ;+sng vr{ emg} a9fpF5 . eG;f/ b/ a9L ePdf

:jb]zdf c;Ifd jf a9L nfutsf] pTkfbgn] ;+/If0f / k|f]T;fxg kfpF5 . eG;f/

dx;'naf6 cy{tGqdf kg]{ nfut sd ug{sf] nflu xfn}sf jif{x¿df Psflt/ eG;f/

dx;'nsf b/x¿sf] tx tyf ;+Vof sd ug]{ / eG;f/ ;DaGwL k|lqmofnfO{ ;/n

/ ;xh agfpg] k|rng 5 eg] csf]{tkm{ o'/f]k]nL ;d'bfo (European Union), k"jL{ clkm|sL ;d'bfo (East African Community), blIf0f k"jL{ PlzofnL b]zx¿sf]

;+u7g (Association of South East Asian Nations) h:tf cfly{s ;+3leq x'g]

Jofkf/df s'g} klg lsl;dsf] eG;f/ dx;'n gnufpg] Joj:yf 5 . blIf0f Pl;ofdf

klg ;fs{ ;b:o b]zaLr ;fˆ6f sfof{Gjogsf] qmddf 5 . ;g\ @)!^ df of] k"0f{

?kdf nfu" ePkl5 ;fs{ b]zaLr x'g] Jofkf/df )–%Ü dfq eG;f/ dx;'n nfUg]

Joj:yf x'g]5 . To;kl5 blIf0f Pl;ofnL eG;f/ ;+3 nfu" ul/Pkl5 ;fs{ b]zaLr

x'g] Jofkf/df eG;f/ dx;'n gnfUg] / ;fs{ b]zx¿n] cGo d'n's;Fu ug]{ Jofkf/df

;femf eG;f/ b/ nufpg'kg]{ x'G5 . eG;f/ dx;'ndflysf] /fh:jsf] lge{/tf 36\b}

uPcg'?k eG;f/ d"Nof+sg tyf lalnª cflbdf ;'wf/ cfO{ d"No clej[l4 s/dflysf]

lge{/tf a9\b} hfg'kg]{ x'G5 . o; ;Gbe{df ;+;f/sf ljleGg b]zdf eG;f/dflysf]

lge{/tf qmdzM 36\b} uPsf] kfOG5 . eG;f/ dx;'nsf] ;§f d"No clej[l4 s/

h:tf cfGtl/s j:t'ut s/af6 /fh:j kl/rfng ug]{ k|ofz eO/x]sf] 5 . g]kfnn]

cjnDag ug]{ lbzf klg oxL xf] . cfof]usf] dfGotf klg eG;f/dflysf] lge{/tf

qmdzM sd ub}{ hfg'kb{5 eGg] g} 5 .

eG;f/ dx;'nh:t} cfo s/n] klg cy{tGqdf gsf/fTds k|efj kfg{ ;S5 . cfo

s/sf b/ pRr ePdf To;n] sfd ug]{, art ug]{, nufgL ug{] k|j[lQnfO{ gsf/fTds

c;/ kfb{5 / ;dfhsf pBdzLn, clegj (Innovative), nugzLn JolQmx¿nfO{

xtf]T;flxt ub{5 . JolQmut cfo s/sf pRr l;dfGt b/n] cfly{s ljsf;sf]

ult 36fpF5 . cfo s/n] sfd ug]{ k|j[lQdfly b'O{ lsl;dn] k|efj kfb{5 . s/sf]

sf/0fn] yk sfd u/]/ cfh{g ul/g] cfo 36]/ sd j:t' jf ;]jf lsGg ;lsg] x'Fbf

To;n] ;LdfGt sfo{nfO{ sd kmnbfoL agfpF5 . To:tf] cj:yfdf s/bftfn] sfdsf]

~ 20 ~


;§f lj>fd (Leisure) /f]Hg ;S5 h;nfO{ s/sf] k|lt:yfkg k|efj (Substitution Effect) elgG5 . o;n] >dsf] cfk"lt{ 36fpF5 / cfly{s ljsf;sf] ult 36fpF5 .

csf]{tkm{, olb cfo s/sf] sf/0fn] cfo 36]/ vfg–nufpg gk'Ug] ePdf a9L sfd

ug'{kg]{ x'G5 h;nfO{ cfo s/sf] cfo k|efj (Income Effect) elgG5 . o;n]

>dsf] cfk"lt{ a9fpF5 . cfo s/n] ;du|df dflg;nfO{ a9L jf sd sfd ug{

clek|]l/t u5{ eg]/ o;} eGg g;lsg] ePtf klg ;fdfGotof cfo s/sf pRr b/n]

pBdzLntf, clegjtf / nugzLntfnfO{ xtf]T;flxt ug]{ / s/ 5Ng clek|]l/t

ug]{ x'Fbf xfn}sf jif{x¿df ljleGg b]zdf cfo s/sf] b/sf] ;+Vof tyf txdf 7"nf]

s6f}lt ul/Psf] kfOG5 . xfn ljleGg b]zdf Go"g txsf ;Lldt b/ ljBdfg /x]sf

dfq ge} ?;nufotsf sltko b]zn] JolQmut cfo s/sf] ;db/ nfu" u/]sf

5g\ . Toltdfq ge} ;+o'Qm /fHo cd]l/sfdf t JolQmut tyf ;+:yfut cfo s/nfO{

Pp6f v'b|f txsf] laqmLs/ jf d"No clej[l4 s/n] k|lt:yfkg ug'{kg]{ k|:tfj cufl8

;fl/Psf 5g\ . ;+o'Qm /fHo cd]l/sfdf k|:t't ul/Psf] csf]{ ljsNk cfo s/nfO{

d"No clej[l4 s/n] cf+lzs ?kdf k|lt:yfkg ug]{ /x]sf] 5 . o; cGtu{t Go"g cfo

ePsf ju{n] cfo s/ gltg]{ / dWo tyf pRr cfoju{sf nflu Go"gb/sf] ;/n

cfo s/ Joj:yf nfu" ul/g'kg]{ k|:tfj 5 . o; cg';f/ ;+:yfut cfo s/ !%

k|ltzt, d"No clej[l4 s/ !@=# k|ltzt, JolQmut cfo s/ !^ / @%=% k|ltztn]

nufpg], vr{ / s/ s§L 36fpg] tyf vf/]h ug]{ tyf Alternative Minimum Tax (AMT) x6fpg] k|:tfj 5 . ;+o'Qm /fHo cd]l/sfdf cfo s/nfO{ k|lt:yfkg ug{

cufl8 ;fl/Psf] csf{] ljsNk ;db/sf] s/ (Flat Tax) xf] h'g Hofnf, kfl/>lds /

k]G;gdf nfUg] t/ Jofh, nfef+z / k'FhLut nfedf nfUb}g . o:tf] ;db/sf] s/df

Jofh, rGbf (Donation), aRrfsf] x]/ljrf/;DaGwL eQf (Child Care Allowance) h:tf vr{ s6fpg gkfOg] / cfwf/e"t 5'6 (Basic Allowance) eGbf dflysf]

cfodf ;db/n] nfUg] k|:tfj ul/Psf] 5 . o:tf] s/n] sfd ug]{, jrt ug]{, nufgL

ug]{, Joj;foLnfO{ hf]lvd df]Ng] h:tf s'/fdf k|f]T;flxt u/]/ cd]l/sL cy{tGqnfO{

j9fjf (Boost) lbg] ts{ k]z ul/Psf] 5 .

o;}u/L ;+o'Qm clw/fHodf klg cfo s/nfO{ d"No clej[l4 s/n] k|lt:yfkg ug'{kg]{

k|:tfj cufl8 ;fl/Psf] 5 . o;;DaGwL Pp6f k|:tfjdf d"No clej[l4 s/df

lbOPsf ;a} 5'6 x6fP/ o; s/nfO{ ## k|ltztn] nufpg] / cfo s/ k"/} vf/]h

ug]{ eGg] 5 .

~ 21 ~

kl/ro

g]kfndf klg d"No clej[l4 s/ nfu" ug]{ ;Gbe{df cfo s/nfO{ k|lt:yfkg ug'{kb{5

eGg] rrf{ rn]sf] lyof] h'g ;fGble{s lyPg . sf/0f, ;/sf/sf] cfosf] k'glj{t/0f

Pp6f dxTjk"0f{ sfo{ xf] / Tof] k|flKtsf] Pp6f pkfo cfo s/ xf] . o;}n] cfo s/nfO{

vf/]h ug{'eGbf klg o; s/sf] pko'Qm lsl;dsf] ;+/rgf th{'[df u/]/ cfly{s

afwssf] ?kdf geO{ ;xfossf ?kdf k|of]u ul/g'kb{5 eGg] cfof]usf] dfGotf 5 .

olb s/nfO{ ;a} If]qdf ;dfg ?kdf nfu" gul/Pdf jf s/ pRr b/df nfu" ul/Pdf

o;n] pTkfbs, ljt/s jf pkef]Qmfsf] cfly{s Jojxf/df kl/jt{g NofpF5 . s/sf]

sf/0fn] s/bftfsf] cfly{s lg0f{o kl/jt{g ePdf To;n] c;Ifdtf lgDTofpF5 .

o;n] cfosf] k|sf/, ;DklQsf] :jfldTj, Jofkfl/s ;+:yf / nufgLsf] If]q;DaGwL

lg0f{onfO{ k|efljt ub{5 . t/, ahf/ c;kmn ePsf] cj:yfdf o; lsl;dsf] l:ylt

;[hgf gx'g klg ;S5 .

cfly{s t6:ytf jf ;Ifdtfsf b[li6sf]0fn] j:t' tyf ;]jfdf cfwfl/t s/df d"No

clej[l4 s/ / v'b|f txsf] laqmLs/ ;jf]{Qd s/ x'g\ . s/ s§L tyf s/ lkmtf{

Joj:yfn] ubf{ d"No clej[l4 s/df s/dfly s/ nfUb}g . o;}u/L o; s/sf] ef/

j:t' tyf ;]jfsf] ljt/0f k|lqmofsf ljleGg txsf] ;+Vofdf eGbf klg clGtd d"Nodf

lge{/ /xg] xF'bf pTkfbs tyf ljt/snfO{ cfˆgf] pTkfbg tyf ljt/0f k|lqmofdf

s/sf] sf/0fn] kl/jt{g Nofpg cfjZos x'Fb}g . z'Go b/sf] dfWodaf6 lgsf;LnfO{

s/ d'Qm ug{ ;lsg] x'Fbf d"No clej[l4 s/n] lgsf;LnfO{ klg lg?T;flxt ub{}g

jf :jb]zL pTkfbgsf] cGt/f{li6«o ahf/df k|lt:kwf{Tds IfdtfnfO{ sd ub}{g .

o;}u/L v'b|f :t/sf] laqmLs/ laqm]tfn] pkef]QmfnfO{ ug]{ laqmLdf nfUg] ePsf]n]

s/dfly s/ nfUb}g, s/sf] ef/ ljt/0f k|lqmofsf txsf] ;+Vofdf lge{/ /xFb}g /

o;n] lgsf;L ul/g] j:t'sf] k|lt:kwf{Tds Ifdtf 36fpFb}g . v'b|f :t/sf] laqmLs/

cGtu{t d"No clej[l4 s/df h:tf] pTkfbs, l8n/ tyf yf]s laqm]tfn] btf{ x'g'

kb}}{g / o:tf] s/ ;DaGwL cf}krfl/stf kfngf ug{' kb}{g . o;n] ubf{ s/ ;xeflutf

vr{ / s/ ;+sng vr{ d"No clej[l4 s/eGbf klg v'b|f:t/sf] laqmLs/df sd

x'G5 . o; b[li6sf]0fn] d"No clej[l4 s/nfO{ v'b|f :t/sf] laqmLs/n] k|lt:yfkg ug'{

pko'Qm x'g]5 . t/ xfn clwsf+z v'b|f ljqm]tfx¿ clt ;fgf tyf c;+ul7t ePsf,

ltgLx¿df e/kbf]{ >]:tf /fVg] k|rngsf] cefj ePsf], ltgLx¿ xhf/f}+–nfvf}+sf]

;+Vofdf x'g] ePsfn] ltgLx¿sf] k|zf;g ug{ ufx|f] x'g] / pkef]Qmfdf ;d]t r]tgfsf]

cefj ePsf]n] v'b|f:t/sf] laqmLs/ jt{dfg cj:yfdf k|efjsf/L ?kdf sfof{Gjog

~ 22 ~


ug{ g;lsg] x'Fbf d"No clej[l4 s/sf] ;§f v'b|f:t/sf] laqmLs/ nufpg] k|:tfj

gu/L d"No clej[l4 s/nfO{ ;Ifd / k|efjsf/L agfpg'kb{5 eGg] cfof]usf] dfGotf

/x]sf] 5 . d"No clej[l4 s/nfO{ cfly{s b[li6sf]0fn] t6:y jf ;Ifd agfpg s/sf]

;+/rgf pko'Qm lsl;dn] th{'df ul/g' eg] h?/L 5 . To;sf] nflu s/sf] cfwf/

;s];Dd lj:t[t agfpg] / jt{dfg Psn b/ sfod} /fVg] gLlt lnOg'kb{5 .

cfly{s b[li6sf]0fn] JolQms/ (Poll Tax) ;a}eGbf ;Ifd s/ xf] . sf/0f, of] s/ ;a}

JolQmdfly ;db/n] nfu" ul/g] x'Fbf cfly{s lqmofsnfkdf kl/jt{g u/]/ s/sf] ef/

kl/jt{g ug{ g;lsg] x'Fbf o;n] s/bftfsf] cfly{s lg0f{onfO{ k|efljt ub{}g . o;sf]

cy{, o; s/n] JolQmnfO{ sfd ug{], art ug]{, nufgL ug{] / pTkfbg ug]{ jf cfo

cfh{g ug]{ lg0f{onfO{ k|efljt ub{}g . o; s/ cGtu{t s'g} klg cfly{s lqmofsnfk

ubf{ s/bftfn] s/sf] af/]df ;f]r]/ ;do v]/ kmfNg' kb}{g . t/, of] s/ s/bftfsf]

s/ Ifdtfsf] cfwf/df nufpg g;lsg] x'Fbf of] s/ k|ltufdL x'g ;S5 / o:tf]

s/nfO{ xfn ;fob} s'g} b]zn] Jojxf/df nfu" u/]sf] kfOG5 .

!=^=# ;dfgtf

s/ ;dfgtfsf] l;4fGtdf cfwfl/t x'g'kb{5 . s/nfO{ s/bftfsf] s/ ltg]{ Ifdtfsf]

cfwf/df nufOg'kb{5 . s/ ltg]{ Ifdtf w]/} ePsfn] w]/} s/ ltg'{kb{5 eg] sd

Ifdtf ePsfn] sd g} . /fHosf] Joj:yf ePs} sf/0fn] JolQmn] lgjf{w ?kdf cfo

cfh{g ug]{, ;DklQ sdfpg] jf cGo sf/f]af/ ug{ ;Dej ePsf]n] cfo cfh{g u/]sf],

;DklQ sdfPsf] jf cGo sf/f]af/ u/]sf] cfwf/df /fHonfO{ s/ klg ltg'{kb{5 .

o:tf] k|sf/sf] s/ k|0ffnL Goflos x'G5 .

;dfgtfsf] ;Gbe{df pWj{>]0fLut ;dfgtf -Vertical- Equity_ / ;d>]0fLut

;dfgtf -Horizontal Equity_ sf cjwf/0ff sfod 5g\ . pWj{>]0fLut ;dfgtfn]

c;dfg cfo ePsf JolQmx¿dfly s/sf] ef/ klg c;dfg lsl;dn] kg{'kb{5 cyf{t\

a9L cfDbfgL x'g]n] cfo s/ a9L ltg'{kb{5 / sd cfo x'g]n] sd s/ ltg'{kb{5

eGg] s'/fsf] jsfnt ub{5 . k|ultzLn s/ k|0ffnL cGtu{t a9L cfo x'g]n] sd

cfo x'g]sf] t'ngfdf cg'kftLo ?kdf -Proportionally_ a9L s/ ltg'{kg]{ x'G5 . cfo

a9]kl5 s/sf] cf};t b/ a9\b} hfG5 . k|ultzLn s/ k|0ffnLdf pRr cfo ePsf

JolQmsf] cfo tNnf] txsf] cfo x'g]sf] eGbf a9L k|ltztn] 36\5 .

~ 23 ~

kl/ro

;d>]0fLut ;dfgtfn] ;dfg cfo ePsf JolQmn] ;dfg lsl;dsf] s/ ltg'{kb{5 .

o;sf] cy{ ljleGg ;|f]taf6 k|fKt x'g] cfonfO{ cfo s/ k|of]hgsf] nflu ;dfg

Jojxf/ x'g'kb{5 . c;dfg s/ k|0ffnLn] ;dfg cj:yfdf /x]sf JolQm tyf

Joj;fodfly c;dfg s/sf] ef/ yf]k5{ . o;/L ;dfg cj:yfdf /x]sf JolQm

tyf Joj;fodf c;dfg Jojxf/ x'g] xF'bf o:tf] s/ Joj:yf Goflos x'Fb}g .

o:tf] cj:yfdf s/sf] sfof{Gjog s]xL JolQm jf ;+:yfdfly dfq s]lGb|t x'G5 /

c?dfly s/sf] sfof{Gjog ePsf] x'Fb}g . o:tf] cj:yfdf Goflos s/ k|0ffnLsf]

ljsf; x'g ;Sb}g . ;g\ !(*) sf] dWofGt/;Dd pWj{>]0fLut ;dfgtfdf

a9L hf]8 lbOGYof] eg] To;kl5 ;d>]0fLut ;dfgtfdfly ljz]if hf]8 lbg

yflnPsf] 5 .

!=^=$ k|zf;lgs ;/ntf / kf/blz{tf

s/ hyfefjL gnufO{ lglZrt l;4fGtsf] cfwf/df nufOg'kb{5 . s/ k|zf;ssf]

:jljj]s cg';f/ s/ nufOg] ePdf o;af6 e|i6frf/ jf s/ r'xfj6 x'g ;Sg] x'Fbf

s/ slxn], slt / s;/L nufpg'kb{5 eGg] s'/f P]g–lgodn] :ki6 u/]sf] x'g'kb{5 .

To:t} s/bftfnfO{ klg s/ slxn], slt, sxfF / s;/L ltg'{kb{5 eGg] ljifodf :ki6

hfgsf/L x'g'kb{5 .

s/ ltg]{ t/Lsf ;/n / ;do cg's"n x'g'kb{5 . o;f] ePdf s/bftfaf6 s/

;xeflutf a9\g hfG5 . o;f] geO s/ ltg]{ t/Lsf Psbd hl6n ePdf / s/

ltg]{ ;do cg's"n gePdf s/bftfx¿ s/ 5Nglt/ cu|;/ x'G5g\ . o;}n] s/ ltg]{

t/Lsf ;/n, l56f], 5l/tf] x'g'kb{5 .

s/ sfg'g cu|ufdL (Prospective) x'g'kb{5 . e"tk|efjL s/ Joj:yf (Retrospective Taxation) n] s/ Joj:yf dflysf] ljZj;lgotfnfO{ k|lts"n k|efj kfg]{ x'Fbf

e"tk|efjL s/ Joj:yf x'g' xF'b}g .

!=^=% ldtJolotf

s/bftfn] s/ ltg]{ qmddf btf{ x'g], lx;fj lstfj /fVg' kg]{, lahs hf/L ug'{

kg]{, ljj/0f tof/ u/L s/ sfof{nodf k]z ug'{kg]{, s/ ltg'{kg]{ h:tf ljleGg

cf}krfl/stf k"/f ug{'kb{5 . o; ;Gbe{df s/bftfn] s]xL vr{ Joxf]g'{kb{5 h;nfO{

~ 24 ~


s/ kl/kfng vr{ (Compliance Cost) eGb5g\ . o;}u/L s/ ;+sng ug{ ;/sf/n]

s/ k|zf;gsf] Joj:yf ug'{kg{] x'Fbf s/ ;+sng vr{ Joxf]g'{kb{5, h;nfO{ s/sf]

;+sng vr{ (Cost of Collection) eGb5g\ . s/ ltbf{ / s/ ;+sng ubf{ nfUg]

vr{ ;s];Dd sd x'g'kb{5 . olb s/ ;+sng vr{ w]/} ePdf s/ /fh:jsf] w]/} c+z

k|zf;lgs vr{d} nfUg] x'G5 / hgtfdf cgfjZos lsl;dn] s/sf] af]em a9L kg{

hfG5 . cfkm"n] lt/]sf] /fh:jsf] 7"nf] efu cgfjZos lsl;dn] k|zf;lgs vr{d}

nfUg] ePdf s/bftfdf s/ ltg]{ xf};nf /xFb}g . o;}n] s/ k|0ffnL cjnDag ubf{

g} ;~rfng k|lqmofdf s/bftfsf] s/ ;xeflutf vr{ / ;/sf/sf] s/ ;+sng vr{

;s];Dd sd x'g] lsl;dn] lgwf{l/t ul/g' kb{5 .

s/ k|0ffnLnfO{ /fh:j pTkfbs agfpg], cfly{s b[li6sf]0fn] ;Ifd agfpg],

k|zf;lgs b[li6sf]0fn] ;xh agfpg] / ;fdflhs Gofosf] b[li6sf]0fn] Goflos

agfpg] ;Gbe{df g]kfnsf] jt{dfg l:yltdf k|zf;lgs ;/ntfnfO{ ;jf{lws dxTj

lbOg'kb{5 eGg] cfof]usf] wf/0ff 5 . cfly{s ljsf; clxn]sf] ;a}eGbf k|fyldstfsf]

ljifo xf] . s/ k|0ffnLnfO{ cfly{s j[l4df ;xof]uL x'g] lsl;dn] to ul/g' kb{5 /

;xL lsl;dn] sfof{Gjog ul/g'kb{5 . s/ k|0ffnLnfO{ hlt a9L ;/n agfpg ;Sof]

Tolt a9L ;xL lsl;dn] sfof{Gjog x'g ;Sg] ;Defjgf a9\5 . cfly{s ljsf;sf]

ult tLj| kf/]/ ul/aL lgjf/0f ug{sf] nflu s/ k|0ffnLnfO{ cfly{s b[li6sf]0fn] a9L

;Ifd tyf t6:y agfpg'kg]{ x'G5 . cfly{s ljsf;sf] b[li6sf]0fn] s'g s/dfly

a9L / s'g s/dfly sd lge{/ /xg] eGg] ljifodf k|ToIf s/n] cfly{s j[l4 b/nfO{

36fpg] / ck|ToIf s/n] g36fpg] x'Fbf ck|ToIf s/dfly a9L lge{/ x'g'kg]{ x'G5 .

pxL dfqfdf /fh:j kl/rfng ubf{ ck|ToIf s/eGbf k|ToIf s/n] a9L ef/ ;[[hgf

ug]{ x'Fbf d"No clej[l4 s/ 5'6 lbPsf] sf/0fn] u'd]sf] /sd cfo s/af6 k|ltk"lt{

ug'{ cfly{s b[li6sf]0fn] pko'Qm x'Fb}g . ;fdfGotof ;fdflhs Gofosf] lx;fan]

k|ToIf s/dfly a9L lge{/ /xg' pko'Qm b]lvg] ePtf klg ck|ToIf s/nfO{ k|ultzLn

agfpg cfjZos j:t' 5'6 lbg] / To;af6 u'd]sf] /fh:j cfo s/af6 p7fpg]

gLlt cfly{s ljsf;sf] b[li6sf]0fn] pko'Qm x'Fb}g . o;sf] ;§f d"No clej[l4 s/df

5'6 glbP/ /fh:j kl/rfng a9fpg] / ;fdflhs Gofosf] nflu ;fdflhs ;'/Iff

sfo{qmd ;~rfng ul/g'kb{5 .

dfly pNn]v ul/Pcg';f/ s/sf] ;dfgtfsf] qmddf ;d>]0fLut ;dfgtf /

pWj{>]0fLut ;dfgtf ;DaGwL b'O{ j6f cjwf/0ff 5g\ . pWj{>]0fLut ;dfgtf sfod

~ 25 ~

kl/ro

ug{ d"No clej[l4 s/af6 ck|zf]lwt vfBkbfy{ h:tf Go'g cfoju{sf] ah]6sf] 7"nf]

lx:;f vr{ x'g] j:t' 5'6 lbg] Joj:yfaf6 ul/an] eGbf wgLn] a9L kmfObf kfpg]

x'Fbf To:tf] gLltn] d"No clej[l4 s/nfO{ emg\ k|ltufdL -Regressive_ agfpF5 .

csf]{ tkm{, o:tf] gLltaf6 /fh:j ;+sng 36g], d"No clej[l4 s/sf] t6:ytf,

;Ifdtf tyf ;/ntf h:tf u'0fx¿df k|lts"n c;/ kb{5 . s'g} j:t'df s/ nfUg]

/ s'g}df gnfUg] jf ljleGg j:t'df km/skm/s b/sf s/ nfu]df To;n] pTkfbg

tyf pkef]Qmfsf] cfly{s lg0f{onfO{ k|efljt ub{5 h;n] ubf{ 5'6 jf Go"g b/sf

5'6 dfUg] tyf Go"gb/sf If]q a9fpg] bafa a9\b} hfG5 . o;}n] s/ k|0ffnL ;Ifd

agfpg ;a} j:t', ;]jf, If]q tyf sf/f]af/df s/ nufpg' kb{5 . To:t} s/ ;a}

If]qdf ;dfg lsl;dn] nfu" u/L ;a}sf nflu ;dfg w/ftnLo cj:yf -Level Playing Field_ sfod ul/g'kb{5 / vr{sf] dfWodn] ;fdflhs Gofo k|fKt ug]{ gLlt

lnOg'kb{5 . cfo s/df s/ 5'6sf] dfWodaf6 Go"g cfoju{nfO{ s/sf] bfo/f aflx/

/fVg] gLlt lnOg'kb{5 .

!=&= cfof]usf] k|ltj]bgsf] vfsf

cWofo ! M kl/ro

cWofo @ M ljQ Joj:yf

cWofo # M s/ k|0ffnLsf] :j?k

cWofo $M d"No clej[l4 s/

cWofo % M cfo s/

cWofo ^ M eG;f/ dx;'n

cWofo & M cGtMz'Ns

cWofo * M ;DklQ s/

cWofo ( M ;jf/L ;fwg s/

cWofo !) M ;fdflhs ;'/Iff of]hgf

cWofo !! M u}/ s/

~ 26 ~


cWofo !@ M /fh:j k|zf;g

cWofo !# M /fh:j k|zf;gsf] k|:tfljt ;+u7gfTds :j?k

cWofo !$ M /fh:j;DaGwL sfo{ut /0fgLlt

cWofo !% M /fh:j k|zf;gdf ;"rgf k|ljlwsf] e"ldsf

cWofo !^ M k|zf;sLo k'g/fjnf]sg tyf k'g/fj]bg

cWofo !& M s/ ljjfb ;dfwfg ;ldlt

cWofo !* M ;DklQsf] 3f]if0ff

cWofo !( M s/ ;+lxtf

cWofo @) M cgf}krfl/s cy{tGq

cWofo @! M ;f/f+z tyf ;'emfjx¿

!=* cGTodf

cfof]usf] sfo{If]q Jofks 5 . sf/0f, o;n] s/ gLlt tyf s/ k|zf;g b'j}nfO{

;d]6]sf] 5 . d'n'sdf ljBdfg d"No clej[l4 s/, cfo s/, eG;f/ dx;'n, cGtMz'Ns

nufotsf ;Dk"0f{ s/nfO{ s;/L ;'wfg]{ / To:tf] ;'wf/ sfoqmdnfO{ l;ª\uf] s/

k|0ffnL ;'wfg]{ bL3{sflng ;f]r;Fu s;/L cfa4 ug]{ eGg] s'/f emg} dxTjk"0f{ x'g

cfPsf] 5 .

of] k|ltj]bg lj1, gLlt lgdf{tf, k|zf;s tyf lghL If]qsf pBf]uL, Joj;foLx¿sf]

;+nUgtfdf tof/ kfl/Psf] 5 . o;df s/sf] ;}4flGts cjwf/0ff / cGt/f{li6«o /fd|f

Jojxf/x¿nfO{ g]kfnsf] /fhgLlts, ;fdflhs, k|zf;lgs tyf cfly{s w/ftndf

pleP/ ljleGg ljsNkx¿ s]nfpg] k|ofz ul/Psf] 5 .

~ 27 ~

ljQ Joj:yf

ljQ Joj:yf

cWofo

@

@=! e"ldsf

kf}g] tLg s/f]8 g]kfnLx¿sf] af;:yfgsf] ?kdf /x]sf] g]kfn blIf0f PzLofleq

lxdfnosf] km]bLdf /x]sf] Ps d'n's xf] . ljsf;sf ;+efjgf k|r'/ dfqfdf x'+bfx'+b}

klg ljZjsf $* cltsd ljsl;t b]zsf] ;d"xdf /x]sf] o; b]znfO{ ;g\ @)@@

;Dd ljsf;lzn b]zsf] >]0fLdf :t/f]Gglt ug]{ nIo 5 . xfn s'n hg;+Vosf] *)

k|ltzt eGbf a9L g]kfnL u|fdL0f If]qdf a;f]af; ul//x]sf 5g\ / cfw'lgs hLjgsf

clwsf+z ;'ljwfx¿ (Amenities) af6 jl~rt /x]sf 5g\ . la=;+= @)&@ ;fn j}zfv

dlxgfdf cfPsf] ljgf;sf/L dxfe"sDkn] w]/}sf] af;:yfgsf ;fy} sltko cfly{s

tyf ;fdflhs cfwf/zLnfx¿ Ifltu|:t kf/]sf]n] l:ylt emg} gfh's x'g uPsf] 5 .

xfn s'n ufx{:y pTkfbgsf] s/Lj #) k|ltzt hlt lx:;f k|bfg ug]{ s[lif If]qn]

d'n'ssf] tLg rf}yfO >dzlQmnfO{ hLjgofkgsf] (Absorb) cfwf/ k|bfg ul//x]sf]

5 . cf}Bf]lus If]qsf] of]ubfg s'n ufx{:y pTkfbgdf & k|ltzteGbf sd 5 eg]

;]jf If]qsf] of]ubfg dxTjk"0f{ 5 . cfly{s jif{ @)&)/&! df s'n ufx{:y pTkfbgsf]

agf]6 tflnsf @=! pNn]v ul/Psf] 5 .

~ 28 ~


tflnsf @=! M s'n ufx{:y pTkfbgsf] ;+/rgf

If]q ?= -bz nfvdf_ k|ltzt

s[lif tyf jg %*#^(!=( #@=^

dT:okfng *^%(=) )=%

vfgL tyf pTvgg !!@%@=& )=^

pBf]u !)*&$%=@ ^=!

ljB't, Uof; tyf kfgL @!&@^=) !=@

lgdf{0f !@)*^#=) ^=*

yf]s tyf v'b|f Jofkf/ @^&%)(=* !$=(

xf]6]n tyf /]i6'/fF #%#)#=@ @=)

oftfoft, ;+rf/ tyf e08f/0f !%^%))=@ *=&

ljQLo dWo:ytf ^&@&&=% #=*

l/on :6]6, ef8f tyf Jofj;flos ;]jfx¿ !%)*((=^ *=$

;fj{hlgs k|zf;g / /Iff $@%&*=! @=$

lzIff !!$*#@=% ^=$

:jf:Yo tyf ;fdflhs sfo{x¿ @^%%%=) !=%

cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jfx¿ &##&#=& $=!

s'n d"No clej[l4 -ck|ToIf ljQLo dWo:ytf ;d]t_ !&*(&^*=) !))=)

ck|ToIf ljQLo dWo:ytf —^%!&@=) —

s'n d"No clej[l4 -cfwf/e"t d"Nodf_ !&@$%(^=) *(=$#

pTkflbt j:t'x¿df v"b s/

(Taxes less subsidies on products)±@)#(@!=) !)=%&

s'n ufx{:y pTkfbg -pTkfbssf] d"Nodf_ !(@*%!&=) !))

;|f]tM cfly{s ;e{]If0f, cy{ dGqfno

~ 29 ~

ljQ Joj:yf

@=@ ljQ Joj:yf

ljQ Joj:yfsf] ;]/f]km]/f] cGtu{t ;fj{hlgs cfo, Joo, cg'bfg tyf C0f kb{5g\ .

cfw'lgs /fHo Joj:yfdf ;/sf/n] ljQ Joj:yfsf] tfhf l:yltsf af/]df hgtfnfO{

jf/Djf/ hfgsf/L u/fpg] ub{5g\ . of] k/Dk/f g]kfndf klg lj=;+= @))* ;fndf

g]kfnsf] k|yd ah]6 ;fj{hlgs ul/Pkl5 sfod x'Fb} cfPsf] 5 . To;eGbf cufl8

/f0ffzf;g sfndf æsRrf g5f]8\g", hDdf ghf]8\g"Æ eGg] gLlt cjnDag ul/Psf]

x'Fbf Tolta]nfsf ljQLo l:yltsf af/]df /fd|f] hfgsf/L kfOFb}g . t/, lj= ;+= @))&

;fndf k|hftGqsf] pbo kZrft\ ljQLo l:yltsf af/]df lj:t[t hfgsf/L u/fpg]

;Gbe{df qmlds ;'wf/ xF'b} cfPsf] 5 .

;fj{hlgs JoonfO{ rfn' tyf k"+hLut vr{df af+l8Psf] 5 eg] ;fj{hlgs cfo

cGtu{t /fh:j tyf cg'bfg kb{5g\ . /fh:jnfO{ s/ /fh:j tyf u}/ s/ /fh:jdf

ljefhg ul/Psf] 5 eg] j}b]lzs cg'bfg jx'kIfLo tyf låkIfLo x'G5 . ;fj{hlgs

cfoeGbf ;fj{hlgs Joo 36L ePdf ah]6 jrt x'G5 eg] ;fj{hlgs cfoeGbf

;fj{hlgs Joo a9L ePdf ah]6 3f6f x'G5 . cfly{s jif{ @)^!÷^@ b]lvsf] g]kfn

;/sf/sf] cfoJoosf] l:ylt tflnsf @=@ / @=# df lbOPsf] 5 .

tflnsf @=@ M ;fj{hlgs cfoJoosf] l:ylt -?= bz nfvdf_

cfly{s jif{ cfo Joo jh]6 jrt -–_÷Go"g -±_

@)^!/^@ 84,514 102,560 -18,046

@)^@/^# 86,110 110,889 -24,779

@)^#/^$ 103,513 133,605 -30,092

@)^$/^% 127,943 161,350 -33,407

@)^%/^^ 169,858 219,662 -49,804

@)^^/^& 216,537 227,107 -10,570

@)^&/^* 244,298 257,495 -13,197

@)^*/^( 285,183 294,851 -9,668

@)^(/&) 331,251 302,054 29,197

@)&)/&! 390,580 438,517 -47,937

;|f]tM cfly{s ;e{]If0f, cy{ dGqfno Pj+ dxfn]vf lgoGqssf] sfof{no

~ 30 ~


tflnsf @=# M ;fj{hlgs cfo÷Joo s'n ufx{:y pTkfbgsf] k|ltzt

cfly{s jif{ cfo Joo@)^!/^@ 11.9 17.4@)^@/^# 11.1 17.0@)^#/^$ 12.1 18.4@)^$/^% 13.2 19.8@)^%/^^ 14.5 22.2@)^^/^& 14.9 19.0@)^&/^* 14.5 18.8@)^*/^( 16.0 19.3@)^(/&) 17.5 17.8@)&)/&! 18.5 22.6


@=# ;fj{hlgs vr{

;fj{hlgs vr{nfO{ rfn' tyf k"+hLut vr{df ljefhg ug]{ ul/Psf] 5 .

kfl/>lds÷;'ljwf, dfn;fdg tyf ;]jfsf] pkof]u, Jofh / ;]jf vr{, ;xfotf

-Subsidy_, cg'bfg -Grants_ tyf ;fdflhs ;'/Iff h:tf vr{nfO{ rfn' vr{df

;dfj]z ul/G5 eg] hUuf, ejg, ;jf/L ;fwg, kmlg{r/, d]lzg/L, cf}hf/ cflb

If]qdf ul/g] nufgLnfO{ k"hLut vr{sf] ?kdf x]l/G5 . cfly{s jif{ @)^^÷^&

b]lvsf] rfn' tyf k"hLut vr{sf] l:ylt tflnsf @+=$ / @=% df lbOPsf] 5 .

tflnsf @=$ M ;fj{hlgs vr{sf] agf]6

cfly{s jif{

/sd ? bz nfvdf k|ltztdf Rffn' vr{ k"+hLut vr{ hDdf vr{ Rffn' vr{ k"+hLut vr{ hDdf vr{

@)^^/^& 186,598 40,510 227,107 82.2 17.8 100.0@)^&/^* 210,168 47,328 257,495 81.6 18.4 100.0@)^*/^( 243,460 51,391 294,851 82.6 17.4 100.0@)^(/&) 247,456 54,598 302,054 81.9 18.1 100.0@)&)/&! 353,418 85,100 438,517 80.6 19.4 100.0


~ 31 ~

ljQ Joj:yf

tflnsf @=% M ;fj{hlgs vr{ s'n ufx{:y pTkfbgsf] k|ltzt

cfly{s jif{ Rffn' vr{ k"+hLut vr{ hDdf vr{

@)^^/^& 15.6 3.4 19.0

@)^&/^* 15.4 3.5 18.8

@)^*/^( 15.9 3.4 19.3

@)^(/&) 14.6 3.2 17.8

@)&)/&! 18.3 4.4 22.7


g]kfnsf] ;fj{hlgs vr{sf] l:ylt ;d:ofu|:t 5 . rfn' vr{ pNn]vgLo ?kdf

j[l4 e}/x]sf] 5 eg] k"+hLut vr{sf] ult ;':t 5 . cfufdL lbgdf 7"nf] dfqfdf

;f+jfJofh tyf lgj[lQe/0f, pkbfg nufotsf ljleGg ;fdflhs ;'/Iff ;DjGwL

vr{x¿sf] kl/df0f pNn]vgLo ?kdf j[l4 x'+b} hfg] l:ylt 5 . :d/0f /xf];\, rfn' vr{

clgolGqt ?kdf j[l4 x'+bf d'n'ssf] ljsf;sf] nflu cfjZos ;fwg sd pknJw

x'G5 eg] k"+hLut vr{ sd ePdf To;af6 cfly{s tyf ;fdflhs If]qsf] ljsf;df

gsf/fTds c;/ kb{5 / To;af6 ljsf;sf] ult dGb x'G5 .

g]kfn ljZjsf cltsd ljsl;t /fi6« dWo]sf] Ps xf] . oxf+ cfly{s tyf ;fdflhs

cfwf/lznfx¿sf] 7"nf] sld 5 h;n] o;sf nflu 7"nf] nufgLsf] cfjZostf /x]sf]

s'/f O+lut ub{5 . t/ Jojxf/df o;sf] nflu s'n vr{sf] @) k|ltzt eGbf klg

sd lx:;f vr{ x'g] u/]sf] 5 . k"+hLut vr{sf] nflu 5'6\ofOPsf] ;fgf] kl/df0fsf]

ah]6 /sd klg vr{ ug]{ Ifdtfsf] cefjdf k"0f{ ?kdf vr{ x'g g;s]sf] l:ylt 5 .

k"+hLut vr{sf] 7"nf] c+z cfly{s jif{sf] cGTolt/ vr{ ug]{ k|j[lQn] ;/sf/L vr{sf]

pTkfbsTj / u'0f:t/df x|f; cfPsf] x'g ;Sg] cg'dfg 5 .

csf]{tkm{, ;g\ @)@@ df g]kfnnfO{ cltsd ljsl;t /fi6«sf] >]0fLaf6 ljsf;zLn

/fi6«sf] >]0fLdf :t/f]Gglt ug{sf nflu ;g\ @)!@ b]lv ;g\ @)@@ ;Dd ?= (

xhf/ ( ;o && cj{ dWo] lghL If]qaf6 b'O{ ltxfO / ;/sf/L If]qaf6 Ps ltxfO{

nufgL x'g' kg]{ cg'dfg 5 . o;n] k"+hLut vr{ pNn]vgLo ?kdf a9fpg' kg]{

b]lvG5 . o;}u/L, lj= ;+= @)&@ ;fn j}zfv !@ ut] cfPsf] ljgf;sf/L dxfe"sDk

/ tt\kZrft >[+vnfa4 ?kdf cfPsf cglulGt k/fsDkgn] 7"nf] wghgsf] IftL

~ 32 ~


k'¥ofPsf] 5 . e"sDkaf6 em08} (,))) dflg;sf] d[To' / @),))) eGbf a9L 3fOt]

x'gsf ;fy} 7"nf] dfqfdf ef}lts Iflt k'¥ofPsf] 5 . o;af6 cf7 nfv eGbf a9L

3/, ljBfno, c:ktfn, /fli6«o w/f]x/, ;8s, k'n, hnljB't cfof]hgf cflbdf 7"nf]

Iflt ePsf] 5 . o;}u/L s[lif, pBf]u, Jofkf/, ko{6g If]qn] klg 7"nf] gf]S;fgL Joxf]g'{

k/]sf] 5 . e"sDkaf6 Ifltu|:t cy{tGqsf] k'glg{df{0f ug{ ?=& vj{ eGbf a9L yk

vr{ ug'{ kg]{ cfjZostf b]vf k/]sf] 5 . dxfe"sDk k"j{sf] cj:yfdf ;fgf] cfsf/sf]

k"+hLut vr{ ug]{ Ifdtf gePsf] ;fj{hgls k|zf;gsf] nflu olt 7"nf] kl/df0fsf]

k+"hLut vr{ ug'{kg{]{ sfo{ cfufdL lbgx¿df r'gf}ltk"0f{ /xg]5g\ .

ljutdf k+"hLut vr{ sd ePsf sf/0fn] ;/sf/L ljQ ;Gt'ng ePsf] b]lvG5 .

g]kfnsf] s'n ;fj{hlgs vr{ s'n ufx{:y pTkfbgsf] @) k|ltzt eGbf sd} /xg]

u/]sf] b]lvG5, h'g @% k|ltztsf] Clark Limit eGbf sd 5 . t/ ca k'glg{df{0fsf

;fy} d'n'snfO{ ljsf;zLn /fi6«sf] >]0fLdf k'¥ofpg] ;Gbe{df k"+hLut vr{ pNn]vgLo

?kdf j[l4 ePdf / rfn' vr{ klg clgolGqt ?kdf j[l4 x'+b} uPdf s'n vr{df

7"nf] j[l4 e} cy{tGqdf clws dfu l;h{gf x'g ;S5 . To;af6 cy{tGqdf cl:y/tf

k}bf x'g] vt/f pTkGg x'g ;Sg] ;+efjgfk|lt klg ;hu /xg' kb{5 . o; ;Gbe{df

;/sf/L kmh'n vr{ 36fpg' kg]{, lgj[lQe/0f Joj:yfnfO{ ;'wf/ ug]{, dGqLkl/ifbsf]

cfsf/ ;fgf] ug]{, lghfdtL ;]jfnfO{ 56gL ug]{, k"+hLut vr{sf] k|fyldstf tf]lsb}

hfg' kg]{ h:tf pkfox¿ cjnDjg ub}{ hfg' kb{5 .

@=$ ;fj{hlgs cfo

;fj{hlgs cfo cGt/ut /fh:j / cg'bfg kb{5g\ . xfn ;fj{hlgs cfodWo] em08}

*$ k|ltzt /fh:jaf6 k|fKt x'G5 eg] cg'bfgaf6 s]jn !^ k|ltzt k|fKt x'G5 .

cfly{s jif{ @)^!÷^@ b]lvsf] ;fj{hlgs cfosf] l:ylt tflnsf @=^ / @=& df

lbOPsf] 5 .

~ 33 ~

ljQ Joj:yf

tflnsf @=^ M ;fj{hlgs cfosf] agf]6

cfly{s jif{;fj{hlgs cfosf] agf]6

-?= bz nfvdf_;fj{hlgs cfosf] agf]6

-k||ltztdf_

/fh:j cg'bfg hDdf /fh:j cg'bfg hDdf

@)^!/^@ 70,123 14,391 84,514 83.0 17.0 100.0@)^@/^# 72,282 13,828 86,110 83.9 16.1 100.0@)^#/^$ 87,712 15,801 103,513 84.7 15.3 100.0@)^$/^% 107,622 20,321 127,943 84.1 15.9 100.0@)^%/^^ 143,475 26,383 169,858 84.5 15.5 100.0@)^^/^& 177,991 38,546 216,537 82.2 17.8 100.0@)^&/^* 198,376 45,922 244,298 81.2 18.8 100.0@)^*/^( 244,373∗ 40,810 285,183 85.7 14.3 100.0@)^(/&) 296,021∗∗ 35,230 331,251 89.4 10.6 100.0@)&)/&! 356,620 33,960 390,580 91.3 8.7 100.0


∗o;df a]?h' jfktsf] ?= @,^!@,$@) ;dfj]z 5}g .

∗∗o;df a]?h' jfktsf] ?= !,(@!,!(@ ;dfj]z 5}g .

tflnsf @=& M ;fj{hlgs cfodf s'n ufx{:y pTkfbgsf] k|ltzt

cfly{s jif{ /fh:j cg'bfg hDdf

@)^!/^@ 11.9 2.4 14.3

@)^@/^# 11.1 2.1 13.2

@)^#/^$ 12.1 2.2 14.3

@)^$/^% 13.2 2.5 15.7

@)^%/^^ 14.5 2.7 17.2

@)^^/^& 14.9 3.2 18.1

@)^&/^* 14.5 3.4 17.9

@)^*/^( 16.0 2.7 18.7

@)^(/&) 17.5 2.1 19.6

@)&)/&! 18.5 1.8 20.3


~ 34 ~


ljut s]xL jif{sf] ;fj{hlgs cfosf] k|j[lQnfO{ s]nfpbf /fh:jsf] dfqf tyf s'n

ufx{:y pTkfbg;+usf] cg'kft qmlds ?kdf j[l4 e}/x]sf] 5 . cfly{s jif{ @)^!/^@ df s'n ufx{:y pTkfbgsf] !!=( k|ltzt ePsf]df cfly{s jif{ @)&)/&! df !*=%

k|ltzt k'u]sf] 5 h'g ;sf/fTds k|j[lQ xf] . csf]{tkm{, ;f]xL cjlwdf cg'bfgdf eg]

vf;} j[l4 ePsf] 5}g, lsgls j}b]lzs cg'bfg cfly{s jif{ @)^!.^@ df s'n ufx{:y

pTkfbgsf] @=$ k|ltzt ePsf]df of] c+s cfly{s jif{ @)&!/&@ df !=* k|ltztdf

em/]sf] 5 .

@=%= /fh:j

/fh:jnfO{ s/ tyf u}/ s/ u/]/ b'O{ efudf ljefhg ul/Psf] 5 . xfn s/

/fh:jaf6 s'n /fh:jsf] ** k|ltzt hlt lx:;f k|fKt x'g] u/]sf] 5 eg] af+ls

lx:;f u}/ s/af6 k|fKt x'G5 . o;sf] l:ylt tflnsf @=* / @=( df bzf{OPsf] 5 .

tflnsf @=* M /fh:jsf] agf]6 -?= bz nfvdf_

cfly{s jif{

/fh:j /fh:j k|ltztdf

s/ /fh:j

u}/ s/ /fh:j

hDdf /fh:j

s/ /fh:j

u}/ s/ /fh:j

hDdf /fh:j

@)^!/^@ 54,105 16,018 70,123 77.16 22.84 100.00

@)^@/^# 57,430 14,852 72,282 79.45 20.55 100.00

@)^#/^$ 71,127 16,585 87,712 81.09 18.91 100.00

@)^$/^% 85,155 22,467 107,622 79.12 20.88 100.00

@)^%/^^ 117,052 26,423 143,475 81.58 18.42 100.00

@)^^/^& 159,785 18,206 177,991 89.77 10.23 100.00

@)^&/^* 177,227 21,149 198,376 89.34 10.66 100.00

@)^*/^( 211,722 32,651 244,373 86.64 13.36 100.00

@)^(/&) 259,215 36,806 296,021 87.57 12.43 100.00

@)&)/&! 312,440 44180 356,620 87.61 12.39 100.00


~ 35 ~

ljQ Joj:yf

ljut Ps bzssf] /fh:jsf] k|j[lQ s]nfpbf /fh:jdf 7"nf] j[l4 ePsf] b]lvG5 .

/fh:jdWo] klg s/ /fh:j ;+sngsf] l:ylt pT;fxhgs 5 eg] u}/ s/ /fh:j

;+sngdf ;Gtf]if lng ;Sg] l:ylt 5}g . o; cjlwdf s/ /fh:j %=&& u'0ffn]

a9]sf] 5 eg] u}/ s/ /fh:j eg] s]jn @=&% u'0ffn] dfq a9]sf] 5 .

tflnsf @=( M /fh:jdf s'n ufx{:y pTkfbgsf] k|ltzt

cfly{s jif{ s/ /fh:j u}/ s/ /fh:j hDdf /fh:j

@)^!/^@ 9.2 2.7 11.9

@)^@/^# 8.8 2.3 11.1

@)^#/^$ 9.8 2.3 12.1

@)^$/^% 10.4 2.8 13.2

@)^%/^^ 11.8 2.7 14.5

@)^^/^& 13.4 1.5 14.9

@)^&/^* 13.0 1.5 14.5

@)^*/^( 13.9 2.1 16.0

@)^(/&) 15.3 2.2 17.5

@)&)/&! 16.2 2.3 18.5


/fh:j tyf s'n ufx{:y pTkfbgsf] cg'kft cfly{s jif{ @)^)/^! df !!=( k|ltzt

ePsf]df of] c+s cfly{s jif{ @)&)/&! df !*=% k|ltzt k'u]sf] 5 . o; cjlwdf

s/ /fh:j / s'n ufx{:y pTkfbg cg'kft em08} bf]Jj/ x'g uPsf] 5 eg] u}/ s/

/fh:j / s'n ufx{:y pTkfbgsf] cg'kft cfly{s jif{ @)^!/^@ sf] t'ngfdf cfly{s

jif{ @)&)/&! s]xL sd ePsf] 5, .

~ 36 ~


@=%=! s/ /fh:j

s/ /fh:j cGo d'n'sdf em} g]kfndf klg /fh:jsf] k|d'v ;|f]t xf] . o;af6 cfly{s

jif{ @)&)/&! df s'n s/ /fh:jsf] em08} *( k|ltzt lx:;f k|fKt ePsf] lyof] .

ljBdfg k|d'v s/x¿df d"No clej[l4 s/, cfo s/, eG;f/ dx;'n tyf cGtMz'Ns

kb{5g\ . oL ljleGg s/x¿af6 k|fKt /fh:jsf] l:ylt tflnsf @=!) / @=!! df

lbOPsf] 5 .

tflnsf @=!) M s/ /fh:jsf] agf]6 -?= bz nfvdf_

cfly{s jif{

d"No clej[l4 s/

cfo s/

eG;f/ dx;'n

cGtz'Ns cGo* s'n s/ /fh:j

@)^!/^@ 18,885 10,466 15,701 6,446 2,607 54,105

@)^@/^# 21,613 10,934 15,344 6,507 3,029 57,427

@)^#/^$ 26,096 15,732 16,707 9,343 3,249 71,127

@)^$/^% 29,816 19,078 21,062 11,190 4,009 85,155

@)^%/^^ 39,701 27,247 26,793 16,221 7,090 117,052

@)^^/^& 54,921 33,821 35,218 24,148 11,677 159,785

@)^&/^* 61,664 41,350 35,713 26,339 12,161 177,227

@)^*/^( 70,930 51,303 43,391 30,016 16,082 211,722

@)^(/&) 83,418 64,187 56,932 36,235 18,443 259,215

@)&)/&! 101,110 75,608 67,981 45,411 22,330 312,440


* ljz]if ;]jfdf nfUg] s/ / k"jf{wf/ ;]jfsf] pkof]u tyf ;jf/L ;fwgdf nfUg] s/ ;dfj]z 5 .

tflnsf @=!) df pNn]v ul/Pcg';f/ g]kfndf xfn nfu' e}/x]sf ;a} k|d'v

s/x¿af6 ;+sng ePsf] /fh:j x/]s jif{ a9\b} uPsf] b]lvG5 . /fh:j a9\g]

lx;fjn] cfly{s jif{ @)^@/^# pT;fxghgs gePklg cGo jif{x¿df ;+sng

ePsf] /fh:j ;+tf]ifhgs /x]sf] b]lvG5 .

~ 37 ~

ljQ Joj:yf

tflnsf @=!! M s/ /fh:jsf] ;fk]lIfs dxTj -k|ltztdf_

cfly{s jif{ d"No clej[l4 s/

cfo s/

e;f/ dx;'n

cGtz'Ns cGo* s'n s/ /fh:j

@)^!/^@ 34.90 19.35 29.02 11.91 4.82 100.00

@)^@/^# 37.64 19.04 26.72 11.33 5.27 100.00

@)^#/^$ 36.69 22.11 23.49 13.14 4.57 100.00

@)^$/^% 35.01 22.41 24.73 13.14 4.71 100.00

@)^%/^^ 33.92 23.28 22.89 13.86 6.05 100.00

@)^^/^& 34.37 21.17 22.04 15.11 7.31 100.00

@)^&/^* 34.80 23.33 20.15 14.86 6.86 100.00

@)^*/^( 33.50 24.23 20.49 14.18 7.60 100.00

@)^(/&) 32.18 24.76 21.96 13.98 7.12 100.00

@)&)/&! 32.36 24.20 21.76 14.53 7.15 100.00

;|f]tM cfly{s ;e{]If0f, cy{{ dGqfno

* ljz]if ;]jfdf nfUg] s/ / k"jf{wf/ ;]jfsf] pkof]u tyf ;jf/L ;fwgdf nfUg] s/ ;dfj]z 5 .

s/ /fh:jsf] ;fk]lIfs dxTjnfO{ s]nfpbf ?kdf s'n s/ /fh:jdf d"No clej[l4

s/sf] of]ubfg ;fnfvfnf Ps ltxfO /x]sf] 5 eg] cfo s/sf] of]ubfg em08}

Ps rf}yfO k'Ug nfu]sf] 5 . csf]{tkm{, ljutdf /fh:jsf] 7"nf] c+z k|bfg ug]{

eG;f/ dx;'nsf] of]ubfg 36\b} u} xfn @) k|ltztsf] xf/fxf/Ldf k'u]sf] 5 eg]

cGtMz'Nsaf6 s'n s/ /fh:jsf] s/Lj !% k|ltzt k|fKt x'g] ub{5 .

~ 38 ~


tflnsf @=!@ M s/ /fh:j s'n ufx{:y pTkfbgsf] k|ltzt

cfly{s jif{

d"No clej[l4 s/

cfo s/ eG;f/ dx;'n

cGtMz'Ns cGo hDdf

@)^!/^@ 3.20 1.78 2.66 1.09 0.44 9.18

@)^@/^# 3.30 1.67 2.35 0.99 0.46 8.78

@)^#/^$ 3.59 2.16 2.30 1.28 0.45 9.77

@)^$/^% 3.66 2.34 2.58 1.37 0.49 10.44

@)^%/^^ 4.02 2.76 2.71 1.64 0.72 11.84

@)^^/^& 4.60 2.84 2.95 2.02 0.98 13.40

@)^&/^* 4.51 3.03 2.61 1.93 0.89 12.97

@)^*/^( 4.64 3.36 2.84 1.97 1.05 13.86

@)^(/&) 4.93 3.79 3.36 2.14 1.09 15.31

@)&)/&! 5.24 3.92 3.53 2.35 1.16 16.20

;|f]tM cfly{s ;j]{If0f, cy{ dGqfno, /fh:j dxfzfvf tyf jflif{s k|ltj]bg—cfGtl/s /fh:j

ljefu tyf eG;f/ ljefu .

s/ /fh:jsf] s'n ufx{:y pTkfbg;+usf] cg'kft l:ylt x]bf{ ljut Ps bzsdf

g]kfnn] 7"nf] km8\sf] df/]sf] b]lvG5 . of] cg'kft cfly{s jif{ @)^!/^@ df (=!*

k|ltzt ePsf]df of] c+s a9]/ cfly{s jif{ @)&)/&! df !^=@) k|ltzt k'u]sf] 5 .

ljleGg s/ /fh:jsf] s'n ufx{:y pTkfbg;+usf] cg'kft t'ngf ubf{ ;aeGbf a9L

j[l4 cfo s/df ePsf] b]lvG5 eg] ;aeGbf sd eG;f/df /x]sf] 5 .

/fh:j ;+sngsf] b[li6sf]0fn] cfufdL lbg Tolt ;xh x'g] 5}gg\ . lj= ;+= @)&@

j}zfv dlxgfdf uPsf] dxfe"sDk / cgluGtL k/fsDkgx¿n] Ifltu|:t g]kfnsf]

cy{tGqsf] k'glg{df{0f ug{, ;+3Lotfsf] ;Gbe{df cfjZos /fh:jsf] hf]xf] ug{,

d'n'snfO{ ;g\ @)@@ df ljsf;zLn /fi6«sf] >]0fLdf k'¥ofpg cfjZos nufgL

h'6fpg tyf d'n'sdf a9\b} u}/x]sf] ;fdflhs ;'/Iff ;DaGwL cfjZostf k"/f ug{

7"nf] dfqfdf /fh:j kl/rfng ug{ cfjZos 5, h'g l;4fGttM /fh:j ;DaGwL

gLltut tyf k|zf;lgs ;'wf/ u/]/ ug{ ;lsG5 . gLltut lx;fjn] gof+ s/ nufpg]

jf s/sf] cfwf/ la:tf/ ug]{ jf s/sf b/ a9fpg] h:tf pkfox¿ cjnDjg ug{

;lsG5 . t/ d'n'sdf d"No clej[l4 s/, cfo s/, eG;f/ tyf cGtMz'Ns h:tf

~ 39 ~

ljQ Joj:yf

;a} cfw'lgs s/x¿ nfu' e}/x]sfn] lj:t[t cfwf/ ePsf] csf]{ s/ nufpg] ;+efjgf

5}g . o;} u/L s/sf b/x¿df j[l4 ug]{ cj:yf klg 5}g . ;fˆ6f, ljZj Jofkf/

;+u7g cflbsf] ;Gbe{df eG;f/sf b/x¿ 36fpb} hfg' kg]{5 . d"No clej[l4 s/sf]

!#Ü sf] b/ blIf0f PzLofnL d'n'sf] ;fnfvfnf b/sf] xf/fxf/Ldf 5 / of] b/ a9fpg]

eGbf klg s]xL jif{;Dd o;nfO{ kl/jt{g gug{] /fHosf] k|lta4tfsf] vf+rf] 5 .

JolQmut cfo s/sf] Go"gtd !%Ü / pRrtd #%Ü sf ;LdfGt b/ cGo blIf0f

PzLofnL b]zsf b/sf] t'ngdf a9L ePsf]n] o;nfO{ a9fpg] ;Defjgf 5}g . j?

cgf}krfl/s If]qdf /x]sfnfO{ s/sf] bfo/fdf Nofpg !%Ü sf]] b/ 36fpg' k5{ .

o;}u/L, blIf0f PlzofnL b]zsf] t'ngfdf xfd|f] s/sf] ef/ a9L gkfg{ JolQmut cfo

s/sf] #%Ü sf] b/ klg 36fpg pko'Qm x'g]5 . vf;u/L ef/t ;/sf/n] ;+:yfut

cfo s/sf] b/nfO{ 36fpb} hfg] gLlt lnP cg'?k xfd|f] ;+:yfut cfo s/sf] b/ klg

36fpg' kg]{5 . cGtMz'Nssf b/x¿ a9fpg ;lsg] ;Defjgf eg] b]lvG5 .

s/sf b/ a9fP/ /fh:j kl/rfng ug]{ eGbf klg s/sf] bfo/f lj:tf/ u/]/

/fh:j ;+sng a9fpg' kg]{ kl/k|]Iodf s/df lbPsf 5'6x¿sf] k'g/fjnf]sg u/]/

s/sf] bfo/f a9fpg' kg]{ cfjZostf 5 . t/ csf]{tkm{ dxfe"sDksf] sf/0fn]

Ifltu|:t d'n'ssf] pBf]u, ko{6g nufot ljleGg If]qx¿ ;+s6u|:t cj:yfdf

/x]sfn] ltgLx¿af6 ljleGg /fxtsf nflu cg'/f]w e}/x]sf] 5 . e"sDkaf6 k|efljt

pBf]u, Jofkf/ tyf Joj;fonfO{ /fxt lbg'kg]{ / oL If]qx¿sf] ljsf; ug'{kg]{ s'/fdf

s;}sf] ljdlt x'b}g . t/ o;/L /fxt lb+bf k|efjsf/L x'g] ;x'lnotsf] klxrfg x'g'

eg] h?/L 5 . o; ;Gbe{df dxfe"sDkaf6 gi6 ePsf] ;fdfgsf] vr{ s§L ug]{, x|f;

s6\6L ug]{ jf 3f6f ;dfof]hg ug]{ ;DaGwL pbf/ gLlt ckgfpg' kb{5 . e'sDkaf6

Iflt ePsf] k"hLut ;fdfg k|lt:yfkg ug]{ ;Gbe{df ePsf] vr{ t'?Gt} / ;xh}

;dfof]hg ug]{ Joj:yf ug'{ kb{5 . o;}u/L e"sDkaf6 Iflt ePsf ;fdfgdf lt/]sf]

d"No clej[l4 s/ s6\6L ug]{ Joj:yf ;/n / ;xh ?kdf nfu' ul/g' kb{5 . s/

ljj/0f k]z ug]{ / s/ ltg]{ cjlw nDAofpg] / Jofh tyf h/Ljfgf ;DaGwdf pbf/

x'g] pkfox¿ klg e"sDkkLl8tnfO{ d2t ug]{ gLlt cGtu{t g} kb{5g\ .

k|wfgdGqL /fxtsf]if tyf k'glg{df{0f sf]ifdf hDdf u/]sf] /sd cfo s/ k|of]hgsf]

lgldQ vr{ s§L bfaL ug{ kfpg] Joj:yf ul/g' kb{5 . o;}u/L, g]kfn ;/sf/ jf

g]kfn ;/sf/af6 u7g ul/g] k'glg{df{0f k|lws/0faf6 k"j{ :jLs[lt lnO{ tf]lsPsf]

If]qdf ul/g] k|dfl0ft nufgLnfO{ klg cfo s/ k|of]hgsf] lgldQ vr{ s§L bfaL

~ 40 ~


ug{ kfpg] Joj:yf ug{ /fd|f] x'g]5 . t/ k'glg{df{0fsf] gfddf dWod tyf bL3{sflng

?kdf s/ ;'wf/ ug{ ckgfpg' kg]{ sbd ljkl/t x'g] s'g} lg0f{o ul/g' x'b}g .

o;}u/L vf]lhPsf] p2]Zo k|fKt ug{ g;lsg] s/ kl/jt{gx¿ klg ul/g' x'b}g . o;}n]

e"sDkkLl8t Joj;fonfO{ ;xof]u ug{ k|efjsf/L gx'g] s/ 5'6 lbg] jf s/sf] b/

s6f}lt ug]{ sfo{ ul/g' x'b}g . o:tf gLltjf6 e"sDkkLl8tn] jf:tjdf /fxt gkfpg]

t/ /fh:j dfq u'Dg], /fh:j sd ePsf] sf/0fn] yk ;fwg h'6fpg ;/sf/n] C0f

lng' kg]{, To:tf] C0f a9L ePsf] v08df To;n] d'b|f :kmLlt a9fpg], / To;n]

lglZrt tyf Go"g cfo ju{nfO{ a9L rf]6 k'¥ofpgsf ;fy} cy{tGqdf gsf/fTds

c;/ kfg]{ s'/fnfO{ klg la;{g' x'+b}g .

/fh:j kl/rfng a9fpgsf nflu oltv]/ s/ k|0fnLsf] eGbf klg k|zf;lgs

;'wf/jf6 yk /fh:j kl/rfng ul/g' kb{5 . s/ ;DaGwL cf}krfl/stf lgoldt

?kdf sfg"g ;Ddt lsl;dn] kfngf ug]{ s/bftfnfO{ Psbd} ;xh / c?sf] nflu

lj:t[t 5fgljg ug]{ gLlt cjnDjg ug{' kb{5 . ljleGg s/ ;DaGwL ljj/0f

;dodf ga'empg] / s/ gltg]{ dfly lg/Gt/ ?kdf lgu/fgL /flv gg\kmfOn/sf]

;+Vof / jSof}tf /sd pNn]vgLo ?kdf sd ug'{ kb{5 . s/ ;+sng, k/LIf0f tyf

lkmtf{ lb+bf /fh:j hf]lvdnfO{ d"n cfwf/ agfOg' kb{5 . ;fgf s/bftfsf] nflu

;/n lsl;dsf] s/ Joj:yf nfu' ug{'k5{ . /fh:j k|zf;gsf] sfo{d"ns lsl;dsf]

;+u7gfTds :j?knfO{ ;xL lsl;dn] nfu' ug{' kb{5 . /fh:j af]8{sf] Joj:yf

u/L/fh:j k|zf;gnfO{ k|efjsf/L ?kdf ;+rfng, d"Nof+sg tyf cg'udg ug]{

Joj:yf x'g' k5{ .

-s_ d"No clej[l4 s/

d"No clej[l4 s/ ;+sngsf] cj:yf Pj+ s'n /fh:jdf o;sf] l:ylt tflnsf @=!#,

@=!$, @=!% / @=!^ df bzf{OPsf] 5 .

~ 41 ~

ljQ Joj:yf

tflnsf @=!# M d"No clej[l4 s/sf] agf]6

cfly{s jif{

d"No clej[l4 s/ /fh:j -? bz nfvdf_

d"No clej[l4 s/sf] agf]6 -k|ltztdf_

cfGtl/s afXo hDdf cfGtl/s afXo hDdf

@)^!/^@ 6,615 12,270 18,885 35.03 64.97 100.00

@)^@/^# 8,150 13,463 21,613 37.71 62.29 100.00

@)^#/^$ 9,632 16,464 26,096 36.91 63.09 100.00

@)^$/^% 10,809 19,007 29,816 36.25 63.75 100.00

@)^%/^^ 13,918 25,783 39,701 35.06 64.94 100.00

@)^^/^& 20,380 34,541 54,921 37.11 62.89 100.00

@)^&/^* 22,284 39,380 61,664 36.14 63.86 100.00

@)^*/^( 25,966 44,964 70,930 36.61 63.39 100.00

@)^(/&) 28,380 55,038 83,418 34.02 65.98 100.00

@)&)/&! 34,289 66,821 101,110 33.91 66.09 100.00

;|f]tM ah]6 jQmJo, cy{ dGqfno, jflif{s k|ltj]bg—cfGtl/s /fh:j ljefu tyf eG;f/ ljefu .

d"No clej[l4 s/ /fh:jnfO{ vf;u/L cfGtl/s / afXo u/]/ b'O{ efudf af+8\g]

ul/G5 . k}7f/Ldf eG;f/ sfof{non] ;+sng u/]sf] d"No clej[l4 s/nfO{ jfXo

elgG5 eg] b]zleq cfGtl/s /fh:j sfof{non] ;+sng u/]sf] d"No clej[l4

s/nfO{ cfGtl/s elgG5 . ;fnfvfnf s'n d"No cle[l4 s/sf] Ps ltxfO cfGtl/s

/ b'O{ ltxfO{ afXo x'g] u/]sf] 5 . k}7f/Ldf lt/]sf] d"No clej[l4 s/nfO{ k}7f/Lstf{n]

cfˆgf] ljqmLdf c;'n u/]sf] s/af6 s6fP/ af+ls /sddfq /fh:j ?kdf a'emfpg]

x'+bf pQm cg';f/ cfGtl/s / jfXo eg]/ ug]{ ljefhgsf] vf; cf}lrTo 5}g .

~ 42 ~


tflnsf @=!$ M cfGtl/s d"No clej[l4 s/sf] agf]6 -? bz nfvdf_cfly

{s j

if{

pTk

fbg

j:t'

ljqm

L lj

t/0f

k/fd

z{

tyf 7]S

sf

ko{6g

;]jf

;+rf/ ;

]jf

jLdf cflb

j]btf

{jfn

hDd

f

@)^!/^@ 2,456 1,160 954 352 1,693 - 6,615@)^@/^# 2,900 1,357 1,167 451 2,275 - 8,150@)^#/^$ 3,267 1,646 1,244 604 2,871 - 9,632@)^$/^% 3,457 2,288 1,350 696 3,018 - 10,809@)^%/^^ 4,058 2,371 1,603 836 5,050 - 13,918@)^^/^& 6,017 3,299 2,193 2,221 6,650 - 20,380@)^&/^* 6,717 4,232 3,095 1,123 7,117 - 22,284@)^*/^( 8,437 5,590 4,830 1,057 5,089 963 25,966@)^(/&) 9,749 6,308 5,506 1,202 4,360 1,255 28,380@)&)/&! 11,295 7,846 5,878 1,439 6,220 1,611 34,289


tflnsf @=!% M cfGtl/s d"No clej[l4 s/sf] agf]6 -k|ltztdf_

cfly

{s j

if{

pTk

fbg

j:t'

ljqm

L ljt/

0f

k/fd

z{ t

yf

7]Ssf

ko{6g

;]jf

;+rf/ ;

]jf

jLdf cflb

j]btf

{jfn

hDd

f

@)^!/^@ 37.13 17.54 14.42 5.32 25.59 - 100.00@)^@/^# 35.58 16.65 14.33 5.53 27.91 - 100.00@)^#/^$ 33.92 17.09 12.91 6.27 29.81 - 100.00@)^$/^% 31.98 21.17 12.49 6.44 27.92 - 100.00@)^%/^^ 29.16 17.03 11.52 6.01 36.28 - 100.00@)^^/^& 29.52 16.19 10.76 10.90 32.63 - 100.00@)^&/^* 30.14 18.99 13.89 5.04 31.94 - 100.00@)^*/^( 32.49 21.53 18.60 4.07 19.60 3.71 100.00@)^(/&) 34.35 22.23 19.40 4.24 15.36 4.42 100.00@)&)/&! 32.94 22.88 17.14 4.20 18.14 4.70 100.00


~ 43 ~

ljQ Joj:yf

cfGtl/s /fh:jnfO{ pTkfbg, j:t' ljqmL ljt/0f, k/fdz{ tyf 7]Ssf, ko{6g ;]jf

tyf ;+rf/ ;]jf / ljdf eg]/ ljefhg ul/G5 / ;aeGbf a9L /fh:j pTkfbgaf6

/ To;kl5 j:t'sf] ljqmL ljt/0faf6 ;+sng x'g] ub{5 .

tflnsf @=!^ M d"No clej[l4 s/sf] ;fk]lIfs dxTj

cfly{s jif{

d"No clej[l4 s/ /fh:j k|ltzt

s'n s/ /fh:jsf] s'n /fh:jsf] s'n ufx{:y pTkfbgsf]

@)^!/^@ 34.90 26.93 3.20

@)^@/^# 37.64 29.90 3.30

@)^#/^$ 36.69 29.75 3.59

@)^$/^% 35.01 27.70 3.66

@)^%/^^ 33.92 27.67 4.02

@)^^/^& 34.37 30.86 4.60

@)^&/^* 34.79 31.08 4.51

@)^*/^( 33.50 29.03 4.64

@)^(/&) 32.18 28.18 4.93

@)&)/&! 32.36 28.35 5.24


d"No clej[l4 s/ g]kfnsf] /fh:jsf] ;aeGbf 7"nf] >f]t xf] . o;af6 s'n s/

/fh:jsf] Ps ltxfO / s'n /fh:jsf] @* k|ltzt eGbf a9L lx:;f k|fKt x'G5 eg]

d"No clej[l4 s/ /fh:j / s'n ufx{:y pTkfbgsf] cg'kft % k|ltzteGbf a9L

/x]sf] 5 . o; s/nfO{ cfufdL lbgdf klg /fh:jsf] d]?b08sf] ?kdf ljsl;t

ul/g' kb{5 / o;sf] of]ubfg s'n /fh:jdf #% k|ltzt b]lv $) k|ltzt;Dd /

s'n ufx{:y pTkfbg;+usf] cg'kft ^ k|ltzteGbf a9L k'¥ofpg] nIo /flvg' kb{5 .

-v_ cfo s/

cfo s/ ;+sngsf] ca:yf Pj+ s'n /fh:jdf o;sf] l:ylt tflnsf @=!&, @=!* /

@=!( df bzf{OPsf] 5 .

~ 44 ~


tflnsf @=!& M cfo s/ /fh:jsf] agf]6 -? bz nfvdf_

cfly{s jif{ JolQmut cfo s/

;+:yfut cfo s/ cGo hDdf

@)^!/^@ 3,562 5,459 1,445 10,466@)^@/^# 3,730 5,618 1,586 10,934@)^#/^$ 4,315 9,299 2,118 15,732@)^$/^% 4,903 10,817 3,358 19,078@)^%/^^ 7,668 15,153 4,426 27,247@)^^/^& 9,291 20,206 4,324 33,821@)^&/^* 10,919 23,931 6,500 41,350@)^*/^( 12,293 30,494 8,516 51,303@)^(/&) 15,541 37,067 11,579 64,187@)&)/&! 19,432 45,420 10,756 75,608

;|f]tM ah]6 jQmJo, cy{ dGqfno, jflif{s k|ltj]bg—cfGtl/s /fh:j ljefu .

cfo s/ /fh:jnfO{ vf;u/L JolQmut tyf ;+:yfut cfo s/df ljefhg ul/G5 .

k|fs[lts JolQm tyf Psnf}6L kmd{jf6 ;+sng ePsf] /fh:jnfO{ JolQmut cfo s/df

;dfj]; ul/G5 eg] cGo If]qaf6 k|fKt /fh:jnfO{ ;+:yfut cfo s/df ;dfj]z

ul/G5 . JolQmut cfo s/ eGbf ;+:yfut cfo s/ /fh:j bf]Jj/eGbf a9L 5 .

tflnsf @=!* M cfo s/ /fh:jsf] agf]6 -k|ltztdf_

cf= j= JolQmut cfo s/

;+:yfut cfo s/

cGo hDdf

@)^!/^@ 34.03 52.16 13.81 100.00@)^@/^# 34.11 51.38 14.51 100.00@)^#/^$ 27.43 59.11 13.46 100.00@)^$/^% 25.70 56.70 17.60 100.00@)^%/^^ 28.14 55.61 16.25 100.00@)^^/^& 27.47 59.75 12.78 100.00@)^&/^* 26.41 57.87 15.72 100.00@)^*/^( 23.96 59.44 16.60 100.00@)^(/&) 24.21 57.75 18.04 100.00@)&)/&! 25.70 60.07 14.23 100.00


~ 45 ~

ljQ Joj:yf

tflnsf @=!( M cfo s/ /fh:jsf] ;fk]lIfs dxTj

cfly{s jif{cfo s/ /fh:j k|ltzt

s'n s/ /fh:jsf] s'n /fh:jsf]s'n ufx{:y pTkfbgsf]

@)^!/^@ 19.34 14.93 1.78

@)^@/^# 19.04 15.13 1.67

@)^#/^$ 22.12 17.94 2.16

@)^$/^% 22.40 17.73 2.34

@)^%/^^ 23.28 18.99 2.76

@)^^/^& 21.17 19.00 2.84

@)^&/^* 23.33 20.84 3.03

@)^*/^( 24.23 20.99 3.36

@)^(/&) 24.76 21.68 3.79

@)&)/&! 24.20 21.20 3.92


xfn}sf jif{x¿df cfo s/af6 s'n s/ /fh:jsf] s/Lj Ps rf}yfO{ / s'n /fh:jsf]

@) k|ltzteGbf a9L lx:;f k|fKt x'G5 eg] cfo s/ s'n ufx{:y pTkfbg cg'kft

s/Lj $ k|ltzt /x]sf] 5 . o; s/nfO{ bL3{sflng lx;fjn] klg d"No clej[l4 s/

kl5sf] /fh:jsf] bf];|f] dxTjk"0f{ ;|f]tsf] ?kdf ljsl;t ul/g' kb{5 .

-u_ eG;f/ dx;'n

eG;f/ dx;'nsf] ;+sngsf] cj:yf Pj+ s'n /fh:jdf o;sf] l:ylt tflnsf @=@)

/ @=@! df bzf{OPsf] 5 .

~ 46 ~


tfln

sf @=@)

M e

G;f/ /

fh:j

sf] ag

f]6

cf=

j=eG;

f/ /

fh:j

-?

bz n

fvdf_

eG;

f/ /

fh:j

-k|ltz

tdf _

k}7f/L

lgsf;

LcGo

hDd

fk}7

f/L

lgsf;

LcGo

hDd

f

@)^!/^

@12

,299

697

2,70

515

,701

78.3

34.4

417

.23

100.

00

@)^@/^

#11

,744

625

2,97

515

,344

76.5

44.0

719

.39

100.

00

@)^#/^

$13

,626

698

2,38

316

,707

81.

564.1

814

.26

100.

00

@)^$/^

%17

,128

445

3,489

21,0

6281.

322.

1116

.57

100.

00

@)^%/^

^22

,057

796

3,94

026

,793

82.

322.

9714

.71

100.

00

@)^^/^

&33

,544

915

759

35,2

1895

.25

2.60

2.15

100.

00

@)^&/^

*34

,314

358

1,04

135

,713

96.0

91.

002.

9110

0.00

@)^*/^

(40,

906

862

1,62

343,

391

94.2

71.

993.

7410

0.00

@)^(/&

)54

,328

439

2,16

556

,932

95.4

30.

773.

80

100.

00

@)&)/&

!64

,122

1,07

02,

789

67,9

81

94.3

21.

584.1

010

0.00

;|f]t

M ah

]6 jQ

mJo, cy{

dGq

fno, j

flif{s

k|lt

j]bg—

cfGt

l/s /

fh:j

lje

fu t

yf e

G;f/ lje

fu .

~ 47 ~

ljQ Joj:yf

eG;f/ dx;'nnfO{ lgsf;L tyf k}7f/L dx;'ndf ljefhg ug]{ ul/Psf] ePtf klg

lgsf;L dx;'naf6 vf;} /fh:j k|fKt x'b}g . k}7f/L dx;'naf6 k|fKt x'g] /fh:j klg

bL3{sflng lx;fjn] bLuf] x'g] b]lvb}g .

tflnsf @=@! M eG;f/ dx;'nsf] ;fk]lIfs dxTj

cfly{s jif{

eG;f/ dx;'nsf] k|ltzt

s'n s/ /fh:jsf]s'n

/fh:jsf]s'n ufx{:y pTkfbgsf]

@)^!/^@ 29.02 22.39 2.66

@)^@/^# 26.72 21.23 2.35

@)^#/^$ 23.49 19.05 2.30

@)^$/^% 24.73 19.57 2.58

@)^%/^^ 22.89 18.67 2.71

@)^^/^& 22.04 19.79 2.95

@)^&/^* 20.15 18.00 2.61

@)^*/^( 20.49 17.76 2.84

@)^(/&) 21.96 19.23 3.36

@)&)/&! 21.76 19.06 3.53


k/Dk/fut ?kdf eG;f/ dx;'n /fh:jsf] d"n ;|f]tsf] ?kdf /x]sf] ePtf klg

xfn}sf jif{x¿df o;sf] ;fk]lIfs dxTj sd x'+b} cfPsf] 5 . xfn o; s/af6 s'n

/fh:jsf] @) k|ltzt hlt lx:;f k|fKt x'g] ub{5 eg] eG;f/ /fh:j tyf s'n

ufx{:y pTkfbgsf] cg'kft s/Lj #=% k|ltzt hlt 5 .

-3_ cGtMz'Ns

cGtMz'Ns ;+sngsf] cj:yf Pj+ s'n /fh:jdf o;sf] l:ylt tflnsf @=@@, @=@#,

/ @=@$ df bzf{OPsf] 5 .

~ 48 ~


tflnsf @=@@ M cGtMz'Ns /fh:jsf] agf]6 -? bz nfvdf_

cf= j= cfGtl/s pTkfbg k}7f/L hDdf@)^!/^@ 5,362 1,084 6,446@)^@/^# 5,417 1,090 6,507@)^#/^$ 7,373 1,970 9,343@)^$/^% 8,410 2,780 11,190@)^%/^^ 11,092 5,129 16,221@)^^/^& 13,598 10,550 24,148@)^&/^* 15,775 10,564 26,339@)^*/^( 19,514 10,502 30,016@)^(/&) 21,653 14,582 36,235@)&)/&! 27,398 18,013 45,411


d"No clej[l4 s/ h:t} cGtMz'NsnfO{ k}7f/L tyf cfGtl/s u/]/ b'O{ efudf ljefhg

ul/G5 . k}7f/L ul/g] cGtMz'Ns nfUg] j:t'sf] k}7f/Ldf eG;f/ sfof{non] ;+sng

ug]{ cGtMz'NsnfO{ k}7f/L cGtMz'Ns elgG5 eg] cfGtl/s pTkfbgdf cfGtl/s

/fh:j sfof{non] p7fpg] cGtMz'NsnfO{ cfGtl/s cGtMz'Ns eGg] ul/G5 . k}7f/L

cGtMz'Ns eGbf cfGtl/s cGtMz'Nssf] of]ubfg a9L 5 .

tflnsf @=@# M cfGtl/s cGtMz'Ns /fh:jsf] agf]6 -? bz nfvdf_

cf= j= ;"lt{hGo kbfy{

dlb/f ljo/ cGo cf}Bf]lus pTkfbg

hDdf

@)^!/^@ 2,476 1,396 1,165 325 5,362@)^@/^# 2,409 1,627 1,050 331 5,417@)^#/^$ 2,857 1,956 1,478 1,082 7,373@)^$/^% 3,119 2,152 1,540 1,599 8,410@)^%/^^ 3,742 3,060 2,067 2,223 11,092@)^^/^& 4,513 3,741 2,844 2,500 13,598@)^&/^* 5,143 5,311 3,128 2,193 15,775@)^*/^( 4,980 8,016 3,927 2,591 19,514@)^(/&) 5,358 8,354 4,865 3,076 21,653@)&)/&! 7,357 11,051 5,317 3,673 27,398


~ 49 ~

ljQ Joj:yf

tflnsf @=@$ M cfGtl/s cGtMz'Ns /fh:jsf] agf]6 -k|ltztdf_

cf= j= ;"lt{hGo kbfy{

dlb/f ljo/ cGo cf}Bf]lus pTkfbg

hDdf

@)^!/^@ 46.18 26.03 21.73 6.06 100.00@)^@/^# 44.47 30.04 19.38 6.11 100.00@)^#/^$ 38.75 26.53 20.05 14.67 100.00

@)^$/^% 37.09 25.59 18.31 19.01 100.00@)^%/^^ 33.74 27.59 18.63 20.04 100.00@)^^/^& 33.19 27.51 20.91 18.39 100.00@)^&/^* 32.60 33.67 19.83 13.90 100.00@)^*/^( 25.52 41.08 20.12 13.28 100.00@)^(/&) 24.74 38.58 22.47 14.21 100.00@)&)/&! 26.85 40.33 19.41 13.41 100.00


cfGtl/s cGtMz'NsnfO{ ;"lt{hGo kbfy{, dlb/f, ljo/ / cGo cf}Bf]lus pTkfbg

u/]/ rf/ ju{df ljefhg ug]{ k|rng 5 . ljutdf ;aeGbf a9L cGtMz'Ns ;"lt{hGo

kbfy{af6 k|fKt x'GYof] eg] xfn dlb/f cGtMz'Ns /fh:jsf] ;aeGbf 7"nf] ;|f]t ePsf]

5 . /fh:jsf] lx;fjn] dlb/f kl5 ;"lt{hGo kbfy{sf] :yfg 5 .

tflnsf @=@% M cGtMz'Nssf] ;fk]lIfs dxTj

cfly{s jif{cGtMz'Ns /fh:j k|ltzt

s'n s/ /fh:jsf] s'n /fh:jsf] s'n ufx{:y pTkfbgsf]@)^!/^@ 11.91 9.19 1.09@)^@/^# 11.33 9.00 0.99@)^#/^$ 13.14 10.65 1.28@)^$/^% 13.14 10.40 1.37@)^%/^^ 13.86 11.31 1.64@)^^/^& 15.11 13.57 2.02@)^&/^* 14.86 13.28 1.93@)^*/^( 14.18 12.28 1.97@)^(/&) 13.98 12.24 2.14@)&)/&! 14.53 12.73 2.35


~ 50 ~


cGtMz'Ns /fh:j s'n s/ /fh:jsf] s/Lj !% k|ltzt 5 eg] s'n /fh:jsf] s/Lj

!# k|ltzt 5 . xfn}sf jif{x¿df cGtMz'Ns /fh:j / s'n ufx{:y pTkfbgsf]

cg'kft @ k|ltzteGbf a9L /x]sf] 5 .

-ª_ ;fdflhs ;'/Iff s/

;fdflhs ;'/Iff s/af6 xfn;Dd ;+sng ePsf] /fh:jsf] l:ylt tflnsf @=@^ df

lbOPsf] 5 .

tflnsf @=@^ M ;fdflhs ;'/Iff s/sf] ;fk]lIfs dxTj

cfly{s jif{

;fdflhs ;'/Iff s/ /fh:j

-?= bz nfvdf_

;fdflhs ;'/Iff s/ /fh:j k|ltzt

cfo s/ /fh:jsf]

s'n s/ /fh:jsf]

s'n /fh:jsf]

s'n ufx{:y pTkfbgsf]

@)^&/^* 710 1.72 0.40 0.36 0.05

@)^*/^( 1,555 3.03 0.73 0.64 0.10

@)^(/&) 1,881 2.93 0.73 0.64 0.11

@)&)/&! 2,449 3.24 0.78 0.69 0.13


;fdflhs ;'/Iff s/sf] cjwf/0ff g]kfndf gof+ xf] . of] s/ kfl/>lds cfosf] !

k|ltztsf b/n] ;+sng ul/G5 / ;fdflhs ;/'Iffsf] cjwf/0ff cem} nfu' ul/Psf]

5}g . cfufdL lbgdf ;fdflhs ;'/Iff Joj:yfsf] cjwf/0ff nfu' ul/g' kg]{ ;Gbe{df

of] s/ /fh:jsf] b[li6sf]0fn] dxTjk"0f{ x'b} hfg]5 .

-r_ cGo s/x¿

dfly pNn]lvt k|d'v s/x¿sf ;fy} cGo ;fgfdl;gf s/x¿af6 klg ;Lldt

dfqfdf /fh:j kl/rfng x'g] u/]sf] 5 . o:tf s/x¿df /lhi6«]zg b:t'/, lzIff

;]jf z'Ns, :jf:Yo s/, jg k}bfjf/ z'Ns cflb kb{5g\ . ltgLx¿af6 vf;} /fh:j

;+sng x'b}g .

~ 51 ~

ljQ Joj:yf

@=%=@ u}/ s/ /fh:j

g]kfn ;/sf/n] u}/ s/sf] dfWodaf6 klg /fh:j kl/rfng ub{5 . u}/ s/sf

;|f]tx¿df ;/sf/L ;DklQaf6 k|fKt cfo, j:t' tyf ;]jfsf] ljqmL, ljleGg k|sf/sf

b:t'/x¿ / b08 hl/jfgf tyf hkmt cflb kb{5g\ .

tflnsf @=@& M u}/ s/ /fh:jsf] agf]6 -? bz nfvdf_

/fh:j zLif{s @)^^÷^& @)^&÷^* @)^*÷^( @)^(÷&) @)&)÷&!

;DklQaf6 k|fKt cfo 11,595 12,964 17,652 17,608 20,675j:t' tyf ;]jfsf] ljqmL

2,231 2,448 6,913 11,247 11,646

b08, hl/jfgf / hkmt

96 134 316 338 453

cg'bfg jfx]s :j]lR5s x:tfGt/0f

0 2 1 5 2

ljljw cfo 4,284 5,601 7,769 7608 11,404hDdf 18,206 21,149 32,651 36,806 44,180

>f]tM cfly{s ;e]{If0f, cy{ dGqfno .

pQm tflnsfdf pNn]v ul/P cg';f/ u}/ s/ /fh:jx¿df ;/sf/L ;DklQaf6 k|fKt

cfo ;a}eGbf 7"nf] ;|f]tsf] ?kdf /x]sf] 5 eg] To;kl5sf] csf]{ dxTjk"0f{ ;|f]t j:t'

tyf ;]jfsf] ljqmLaf6 k|fKt cfo /x]sf] 5 . u}/ s/sf ljleGg ;|f]tsf] ;fk]lIfs

dxTj lgDg k|sf/ 5 M

tflnsf @=@* M u}/ s/ /fh:jsf ;|f]tx¿sf] ;fk]lIfs dxTj -k|ltztdf_

/fh:j zLif{s @)^^÷^& @)^&÷^* @)^*÷^( @)^(÷&) @)&)÷&!;DklQaf6 k|fKt cfo 63.69 61.30 54.06 47.84 46.80j:t' tyf ;]jfsf] ljqmL 12.25 11.58 21.17 30.56 26.36b08, hl/jfgf / hkmt 0.53 0.63 0.97 0.92 1.03cg'bfg jfx]s :j]lR5s

x:tfGt/0f

- 0.01 - 0.01 -

ljljw cfo 23.53 26.48 23.80 20.67 25.81hDdf 100.00 100.00 100.00 100.00 100.00


~ 52 ~


g]kfnsf] s'n /fh:jdf u}/ s/ /fh:jsf] of]ubfg xfn s/Lj !@ k|ltzt dfq

ePklg ljutdf of] @) k|ltztsf] xf/fxf/Ldf lyof] . u}/ s/sf] p2]Zo /fh:j

;+sng eGbf klg sfg"gsf] kfngf u/fpg], ;/sf/L ;]jf k|jfx ubf{ nfUg] k|zf;lgs

vr{ c;'n ug]{ tyf ;/sf/L ;DklQsf] pkof]u u/]jfkt s]xL /sd lng] cflb ePtf

klg /fh:jsf] b[li6sf]0fn] u}/ s/nfO{ sd dxTjsf] 5 eGg ldNb}g . vf;u/L lj=

;+= @)&@ ;fn j}zfv dlxgfdf cfPsf] ljgf;sf/L e"sDkaf6 Ifltu|:t cy{tGqnfO{

k'glg{df{0f ug{sf nflu cltl/Qm ;fwg kl/rfng ug]{ ;Gbe{df d'n'sdf bL3{sfnLg

?kn] :yfkgf ug'{ kg]{ :j:y s/ k|0ffnLnfO{ s/sf d"n dfGotf ljkl/t e"sDknfO{

dWo]gh/ /fv]/ s/ k|0ffnLdf kl/jt{g ug'{eGbf klg u}/ s/af6 klg yk /fh:j

kl/rfng ug]{ k|of; ul/g' kb{5 .

u}/ s/sf] d"n p2]Zo /fh:j ;+sng gePklg o; ;DaGwL pko'Qm gLlt, ;dGjo,

kf/bzL{ clen]v tyf l/kf]l6{+u k|0ffnLsf] ljsf; u/]/ tyf u}/ s/sf b/x¿nfO{

;d;fdlos agfP/ o;af6 s'n /fh:jsf] @)Ü lx:;f ;+sng ug]{ gLlt lnOg'

k5{ . o;}u/L, k'glg{df{0f sfo{sf] nflu xfn aGb e}/x]sf lj/uGh lrgL sf/vfgf,

s[lif cf}hf/ sf/vfgf, lxdfn l;d]G6 sDkgL, hgsk'/ r'/f]6 sf/vfgf h:tf

;fj{hlgs ;+:yfsf] gfddf /x]sf t/ s'g} lsl;dn] klg k|of]u gePsf g]kfn

;/sf/sf] ;DklQsf] ljqmLaf6 Ps k6s 7"nf] dfqfdf yk /fh:j kl/rfng ug{

;lsG5 . ;fy}, /fli6«o :t/sf] sNof0fsf/L sf]if, j}b]lzs /f]huf/ k|j4{g sf]if,

u|fdL0f b"/ ;+rf/ sf]if h:tf sf]ifx¿df cg'Tkfbs ?kdf /x]sf] /sd cy{tGqsf]

k'glg{df{0f sfo{df nufOg' kb{5 .

@=^ cg'bfg

g]kfn ;/sf/n] j}b]lzs ;xof]usf] dfWodn] klg ;|f]t ;fwg k|fKt ub{5 . o:tf]

;fwg ldq /fi6«x¿ tyf cGt/f{li6«o ;+3 ;+:yfx¿af6 k|fKt x'G5 . ldq/fi6«x¿af6

k|fKt cg'bfgnfO{ b'O{ kIfLo ;xof]u / cGt/f{li6«o ;+3 ;+;fyx¿af6 k|fKt cg'bfgnfO{

ax'kIfLo cg'bfg eGg] ul/G5 . o; lsl;dsf] cg'bfg cfly{s tyf k|fljlws

;xof]usf] ?kdf k|fKt x'G5 . cfly{s jif{ @)^^.^& b]lv kf+r jif{sf] cg'bfgsf]

ljj/0f tflnsf @=@( df lbOPsf] 5 .

~ 53 ~

ljQ Joj:yf

tflnsf @=@( M cg'bfgsf] l:ylt

cfly{s jif{ cg'bfgsf] dfqf -? bz nfvdf_

cg'bfg s'n ufx{:y pTkfbgsf] k|ltzt

@)^^/^& 38,546 3.23 @)^&/^* 45,922 3.36 @)^*/^( 40,810 2.67 @)^(/&) 35,230 2.08 @)&)/&! 33,960 1.76

;|f]tM cfly{s ;e]{If0f @)&)÷&!

xfn g]kfn ;/sf/sf] s'n cfDbfgLsf] s/Lj !^ k|ltzt lx:;f cg'bfg :j?k k|fKt x'G5 . o:tf] cg'bfg ;fnfvfnf s'n ufx{:y pTkfbgsf] # k|ltzt hlt 5 . d'n'ssf] cfly{s tyf ;fdflhs ljsf;sf] nflu o; lsl;dsf] ;xof]u cfjZos kg]{ x'bf s'zn s'6gLlts k|of;åf/f o; lsl;dsf] ;xof]u h'6fpb} hfg' kb{5 .

ljb]zL cg'bfg nfutljlxg eg] x'b}g . x}6Ldf e"sDk kZrft\ k|fKt em08} * c/j cd]l/sL 8n/af6 e"sDkkLl8tsf] l:ylt vf;} g;'lw||Psf] cg'ej 5 . clkm|sfdf 7"nf] dfqfdf uPsf] j}b]lzs cg'bfgaf6 Toxfsf] ljsf; x'g'eGbf klg To;n] e|i6frf/ df}nfPsf], ;/sf/n] hgsNof0f sfo{ u/L hgtfsf] dg lhTg' eGbf bftfnfO{ l/emfP k'Ug] l:ylt b]vf k/]sf] / To:tf] l:yltdf hgtfx¿ ;/sf/L sfo{k|lt rf;f] /fVg' eGbf klg pbfl;g x'g yfn]sf] l:ylt b]vf k/]sf] 5 . 7"nf] dfqfdf ljb]zL cg'bfg cf]lxl/Pdf To;n] Hofnf a9fpg], d'b|fsf] k'gd{"Nog x'g] / To;n] g]kfnL pTkfbgsf]

k|lt:kwf{Tds Ifdtf IfL0f x'g ;Sg] ;+efjgf klg 5 .

@=& ;fj{hlgs C0f

;fj{hlgs vr{ eGbf ;fj{hlgs cfo sd ePkl5 ah]6 3f6f x'G5 . o:tf] 3f6f C0faf6 Joxf]l/G5 . o; lsl;dsf] C0f cfGtl/s tyf jfXo b'j} ;|f]taf6 kl/rfng ug{ ;lsG5 . cfGtl/s C0f ljsf; C0fkq, /fli6«o jrtkq, gful/s jrtkq, 6«]h/L ljN;, ljz]if C0fkq tyf j}b]lzs /f]huf/kq hf/L u/]/ klrfng ul/G5 eg] jfXo C0f ldq/fi6« tyf cGt/f{li6«o ;+3 ;+:yfaf6 k|fKt x'G5 . g]kfnsf] clxn];Ddsf] cfGtl/s C0f, jfXo C0f, tyf s'n C0fsf] l:ylt tflnsf @=#) df lbOPsf] 5 .

~ 54 ~


tflnsf @=#) M ;fj{hlgs C0fsf] l:ylt

ljj/0f @)^&÷^* @)^*÷^( @)^(÷&) @)&)÷&! @)&!÷&@

;fj{hlgs C0f /sd -¿= s/f]8df_

:jb]zL ¥)f 18420 21399 22035 20669 23864

ljb]zL ¥)f 25950 30929 33344 34682 32603

hDdf ¥)f 44370 52328 55379 55350 56467

;fj{hlgs C0f s"n ufx{:y pTkfbgsf] k|ltzt

:jb]zL ¥)f 13=50 14=00 13=00 10=70 11=90

ljb]zL ¥)f 19=600 20=20 19=70 18=00 16=30

hDdf ¥)f 32=50 34=30 32=70 28=70 28=20


g]kfn h:tf] ljsf;lzn b]zsf] ljsf; cleofgdf ;xof]u k'¥ofpgsf nflu cfGtl/s

tyf jfXo b'j} C0f cfjZos x'g ;s5 . C0f vf;u/L k"hLut vr{ ug{ k|of]u

ul/g' kb{5 . k"hLut vr{af6 eljiodf k|ltkmn k|fKt x'g] ;DklQ ;[hgf x'g] x'bf

To:tf] vr{ ;fj{hlgs C0faf6 Joxf]g{ klg Gofo;+ut x'G5 . csf]{tkm{, ;fj{hlgs

C0fnfO{ rfn' vr{df nufPdf / kmh'n vr{df k|of]u ePdf To;n] eljiosf] nflu

bfloTj dfq ;[hgf ug]{ x'bf ;fj{hlgs C0faf6 rfn' vr{ Joxf]g]{ gLlt cjnDjg

ul/g' x'b}g .

lj= ;+= @)&@ ;fn j}zfv dlxgfdf uPsf] ljgf;sf/L dxfe"sDkaf6 Ifltu|:t

cy{tGqsf] k'glg{df{0fsf] nflu cfGtl/s tyf jfx|o C0f lng'kg]{ x'g ;S5 . o;

lsl;dsf] C0f 7"nf] dfqfdf lnPdf To;n] d'b|f:kmLlt ;[hgf u/]/ cy{tGqdf

cl:y/tf lgDTofpg] x'+bf /fd|f] ljQLo Joj:yfkg ug]{ ;Gbe{df jflif{s C0f s'n

ufx{:y pTkfbgsf] tf]lsPsf] k|ltzt h:t} #Ü eGbf a9L x'g gx'g] jf xfn;Ddsf]

s'n C0f ufx{:y pTkfbgsf] %)Ü eGbf a9L x'g gx'g] h:tf ;Ldf lgwf{/0f ul/Psf

x'G5g\ . k'glg{df{0f sfo{sf] nflu ;fwgsf] hf]xf] ug{ s]xL pbf/ x'g'kg]{ cfjZostf

ePtf klg ;dli6ut cfly{s l:y/tf vnjlng] lx;fjn] C0f lng gx'g]tkm{ ;hu

x'g eg] h?/L 5 .

~ 55 ~

ljQ Joj:yf

@=* blIf0f PlzofnL ljQ Joj:yfdf g]kfnsf] :yfg

blIf0f PzLofnL d'nsx¿sf] s]Gb|Lo ;/sf/sf] ah]6 tyf s]xL s/ ;"rsx¿ tflnsf

@=#! df lbOPsf 5g\ . kfls:tfg tyf ef/tsf] tYof+sdf /fHo ;/sf/;DjGwL

tYof+sx¿ ;dfj]z gePsf / ljleGg jif{sf ePsfn] ltgLx¿ ;lhn} t'ngf ug{

;lsg] l:ylt eg] 5}g .

tflnsf @=#! M s]Gb|Lo ;/sf/sf] ah]6 / s]xL s/ ;"rsx¿

lzif{s

s"n ufx{:y pTkfbgsf] Ü sf] cfwf/df s]Gb|Lo ;/sf/sf] ah]6

ckm

uflg

:tfg

20

12a+u

nfb]z

2012

e'6f

g 20

08-0

9

ef/t

2011

-12

dflN

bE;

2008

g]kfn

20

10-1

1

kfls

:tfg

20

12-1

3

>Ln

+sf

2011

s/ 8=0 10=4 9=9 7=5 20=9 12=6 9=1 12=4

u}/ s/ 2=2 2=0 14=4 1=3 21=9 1=8 3=3 1=9

s"n /fh:j 10=1 12=4 24=3 8=8 42=8 14=4 13=0 14=3

cg'bfg 15=1 0=5 11=3 0=1 3=2 3=3 0=2 0=2/fh:j tyf cg'bfg

25=2 12=9 35=6 8=9 46=0 17=7 13=2 14=5

rfn' vr{ 18=2 9=6 19=1 6=5 46=3 15=2 16=3 15=4k'+hLut vr{ 6=8 6=7 16=9 5=9 17=8 3=4 4=6 6=0s"n vr{ 25=0 16=3 33=3 13=0 63=1 18=6 21=0 21=4art jf 3f6f 0=2 -4=0_ 2=3 -4=4_ -17=1_ -9=6_ -7=8_ -6=9_

s/sf s]xL ;"rsx¿s/ e'QmfgLsf] ;+Vof

20 20 19 33 17 34 47 61

s/ ljj/0f tof/ ug{ tyf ltg{ nfUg] ;do -306fdf_

275 302 274 243 252 326 560 254

hDdf s/sf] b/ -Jofkfl/s gfkmfsf] Ü df_

36=3 35=0 40=8 62=8 26=8 31=5 34=6 35=3

>f]t : Rup Khadka, The SAARC Tax System, Pairabi Prakashan, 2015, p. 5.

~ 56 ~


blIf0f PzLofnL b]zx¿sf] /fli6«o s/ ;+/rgfdf ljleGg s/sf] ;fk]lIft dxTj

tflnsf @=#@ df lbOPsf] 5 . o; If]qdf ef/t / kfls:tfgsf] tYof++sdf /fHo

;/sf/sf] s/sf] c+s ;dfj]z gePsf]n] / ljleGg b]zsf tYof+sx¿ ljleGg jif{sf]

ePsfn] ;xh ?kdf t'ngf ug{ ;Sg] l:yflt 5}g .

tflnsf @=#@ M /fli6«o s/ ;+/rgfdf ljleGg s/x¿sf] ;fk]lIfs dxTj

b]z

cfGtl/s Jofkfl/s s/x¿cGt/f{li6«o Jofkfl/s s/x¿

cfo s/

cGo hDdfd"No clej[l4

s/cGtMz'Ns cGo hDdf

ckmuflg:tfg2012

– – 25=0 25=0 36=0 35=0 4=0 100=0

a+unfb]z2012 44=2 – – 44=2 11=1 24=7 20=0 100=0

e'^fg∗2011–12 16=3∗ 19=4 – 35=7 3=0 61=3 – 100=0

ef/t2011–12 9=8 15=4 0=2 25=4 23=0 51=0 0=6 100=0

dflNbE;2008

– – 16=8 16=8 72=7 – 10=4 100=0

g]kfn 2011–12 33=5 14=2 4=5 52=2 20=5 24=2 3=1 100=0

kfls:tfg 2012–13 37=7 5=3 – 43=0 10=8 33=0 13=2 100=0

>Ln+sf2010 25=3 24=6 6=7 56=6 23=9 19=0 0=5 100=0

* ljqmL s/


blIfof PlzofnL d'n'sx¿df s/ /fh:j / s'n ufx{:y pTkfbgsf] cg'kft tflnsf

@=## df lbOPsf] 5 . o; lx;fjn] o; If]qsf w]/} b]zsf] t'ngfdf g]kfnsf] s/

/fh:j / s'n ufx{:y pTkfbgsf] cg'kft a9L 5 .

~ 57 ~

ljQ Joj:yf

tflnsf @=## M s/ /fh:j s"n ufx{:y pTkfbgsf] cg'kft

b]z

cfGtl/s Jofkfl/s s/x¿cGt/f{li6«o Jofkfl/s s/x¿

cfo s/

cGo hDdfd"No clej[l4

s/cGtMz'Ns cGo hDdf

ckmuflg:tfg 2012

– – 2=0 2=0 2=8 2=8 0=3 8=0

a+unfb]z 2012 5=5 – – 5=5 1=4 3=1 0=4 10=4

e'^fg∗ 2011–12 2=7∗ 3=2 – 5=9 0=5 10=2 – 16=6

ef/t 2011–12 0=7 1=2 0=1 1=9 1=7 3=8 0=0 7=5

dflNbE; 2008

– – 3=5 3=5 15=2 — 2=2 20=9

g]kfn 2011–12 4=6 1=8 0=6 7=2 2=8 3=4 0=4 13=7

kfls:tfg 2012–13 3=7 0=5 – 4=2 1=0 3=2 0=7 9=1

>Ln+sf 2011 3=3 2=8 – 6=1 1=3 2=4 2=5 12=4

* ljqmL s/


@=( /fh:j nrstf tyf k|If]k0f

cfof]un] cfly{s jif{ @)%%÷%^ b]lv cfly{s jif{ @)&)÷&! ;Ddsf] cjlwdf

k|d'v s/x¿sf] pTKnfjstf -Buoyancy_ / nrstf -Elasticity_ sf] u0fgf u/]sf]

lyof] . tfnLsf @=#$ df pNn]v ul/P cg';f/ o; cjlwdf pTKnfjstfsf] lx;fjn]

;aeGbf a9L pTKnfj -Buoyant_ cGtMz'Ns -!=%@_ kfOPsf] lyof] eg] ;aeGbf

~ 58 ~


sd eG;f/ dx;'n -)=((_ lyof] . d"No clej[l4 s/ / cfo s/sf] pTKnfjstf

qmdzM !=#% / !=$@ kfOPsf] lyof] eg] l;+uf] s/ k|0ffnLsf] pTKnfjstf !=@&

lyof] . o;sf] cy{ cWoog cjlwdf s'n ufx{:y pTkfbgsf] j[l4b/ eGbf /fh:j

;+sngsf] j[l4 b/ a9L ePsf]n] g]kfnsf] s/ k|0ffnL pTKnfj lyof] eGg ;lsG5 .

t/ nrstfsf] lx;fjn] eg] cWoog cjlwdf g]kfnsf] s/ k|0ffnL Tolt nrs

ePsf] kfOPg . o; cjlwdf s'n s/ k|0ffnLsf] nrstf )=^% lyof] eg] cfo

s/ ;aeGbf a9L nrs -)=&@_ / cGtMz'Ns ;aeGbf sd nrs -)=%#_ kfOPsf]

lyof] . csf]{tkm{ eG;f/ dx;'nsf] nrstf )=^^ lyof] eg] d"No clej[l4 s/sf]

nrstf )=%^ lyof] .

tflnsf @=#$M d'Vo s/sf] pTKnfjstf -Buoyancy_÷nrstf -Elasticity_

ljj/0f cf= j= @)%%÷%^ b]lv cf= j= @)&)÷&!;Dd

pTKnfjstf -Buoyancy_ nrstf -Elasticity_

d"No clej[l4 s/ 1.354 0.561

cfo s/ 1.420 0.716

eG;f/ dx;'n 0.993 0.633

cGtMz'Ns 1.522 0.526

hDdf s/ 1.267 0.635

;|f]tM cfof]usf] u0fgf .

o;/L pTKnfjstf / nrstfdf /x]sf] leGgtfn] g]kfnsf] s/ k|0ffnL cWoog

cjlwdf Tolt nrs lyPg eGg] ;+s]t ub{5 . cyf{t s'n ufx{:y pTkfbgdf ePsf]

j[l4sf] cg'kftdf /fh:jsf] j[l4b/ sd /Xof] . o;n] d'n'ssf] cfly{s ultljlwdf

ePsf] j[l4 :jtM /fh:jdf k|ltljlDjt x'g] l:ylt g/x]sf] s'/f O+lut ub{5 . csf]{tkm{

g]kfndf nfu' ePsf ;a} k|d'v s/x¿sf] pTKnfj Ps jf PseGbf a9L ePsf]n]

;jf{+uL0f ?kdf s'n ufx{:y pTkfbgsf] j[l4sf] t'ngfdf s/ /fh:jsf] j[l4 b/

a9L /x]sf] lyof] . o;n] cWoog cjlwdf ljleGg k|zf;lgs k|:tfjx¿af6 /fh:j

;+sng j[l4 ePsf] s'/f b]vfp+5 . o;/L k|zf;lgs k|:tfjx¿af6 /fh:j a9fpg

;+w} ;xh gx'g] x'+bf s/ k|0ffnLsf] ;+/rgfdf ;'wf/ u/]/ s'n ufx{:y pTkfbgdf j[l4

x'+bf s/ /fh:j klg :jtM a9\g] l:ylt ;[hgf ul/g' kb{5 .

~ 59 ~

ljQ Joj:yf

cfof]un] cfly{s jif{ @)^!÷^@ b]lv cfly{s jif{ @)&!÷&@ sf] cjlwdf s'n s/

/fh:j, u}/ s/ /fh:j tyf s'n /fh:jsf] k|j[lQsf]] cfwf/df cfufdL kf+r jif{;Dd

;+sng x'g ;Sg] /fh:jsf] k|If]k0f klg u/]sf] lyof] . To;sf] glthf tflnsf @=#%

df lbOPsf] 5 .

tflnsf @=#% M s/ /fh:jsf] k|If]k0f -?= bz nfvdf_

ljj/0f @)&@÷&# @)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&&

d"No clej[l4

s/!#*,)@% !%*,@%$ !*),)$% @)#,#(* @@*,#!#

cfo s/ !)^,)$( !@@,($@ !$!,!(^ !^),*!! !*!,&*^

e+;f/ !!),%%* !@&,!&* !$%,!@* !^$,$)& !*%,)!^

cGtMz'Ns ^@,*#* &@,%)$ *@,(!& ($,)&* !)%,(*&

cGo #),^^# #%,#%@ $),#*& $%,&^* %!,$($

hDdf s/ $#!,#$@ $(&,(!# %^(,*#) ^$&,)(@ &@(,&)!

u}/ s/ &!,#!# *$,$*@ ((,)%$ !!%,)@% !#@,#(*

s'n /fh:j %)@,^%% %*@,#(% ^^*,**# &^@,!!& *^@,)((

;|f]tM cfof]usf] u0fgf .

ljutsf] /fh:j ;+sngsf] k|j[lQsf] cffwf/df tflnsf @=#% df pNn]v ul/P

cg';f/ cfufdL cfly{s jif{ @)&@÷&# df hDdf s/ /fh:j $ vj{ #! s/f]8 /

u}/ s/ /fh:j ?= &! vj{ u/L hDdf /fh:j ?= % vj{ # cj{ ;+sng x'g ;Sg]

cg'dfg 5 . o;}u/L @)&^÷&& df s'n s/ /fh:j ?= & vj{ #) s/f]8, / u}/

s/ /fh:j ?=! vj{ #@ c/j ul/ hDdf /fh:j ?= * vj{ ^@ cj{ p7\g ;Sg]

cg'dfg 5 .

@=!) lgisif{

d'n'ssf] ;jf{ËL0f ljsf;df ljQ Joj:yfsf] 7"nf] e"ldsf /xG5 . cfly{s :yfloTj

sfod ug{, cfly{s ljsf; ug{ / ;fdflhs Gofo sfod ug{ ljQ gLlt k|of]u

ul/G5 . ljQ gLltn] ;fj{hlgs cfo, Joo, tyf 3f6f ;DaGwL gLlt ;d]6\b5 . oL

~ 60 ~


gLlt :j:y ePdf / ltgLx¿nfO{ ;xL tyf k|efjsf/L lsl;dn] sfof{Gjog ul/Pdf

To;n] d'n'ssf] cfly{s tyf ;fdflhs ljsf; ug{ 7"nf] 6]jf k'¥ofp+5 . csf]{tkm{,

;fj{hlgs vr{sf] ;xL lsl;dn] Joj:yfkg ug{ ;lsPg, /fh:j gLltnfO{ ;xL

lsl;dn] ;+rfng ug{ ;lsPg / 3f6f ljQ Joj:yfnfO{ lgoGq0f ug{ ;lsPg eg]

To;n] cy{tGqdf cl:y/tf ;[hgf ug]{ / ljsf;sf] jfws x'g] l:ylt cfp+5 . o;}n]

d'n'ssf] bLuf] ljsf;sf] nflu :j:y ljQ gLltsf] th'{df / To;sf] ;xL sfof{Gjog

k|fylds cfjZostf xf] .

~ 61 ~

s/ k|0ffnLsf] :j?k

#=! kl/ro

g]kfn PsfTds zf;g k|0ffnLaf6 ;+3Lo zf;g k|0ffnLdf ¿kfGtl/t

x'Fb}5 . jt{dfg ;+/rgfdf ;/sf/sf s]Gb|Lo / :yfgLo ;/sf/ u/L b'O{ tx 5g\

eg] ;+3Lo Joj:yfdf ;/sf/sf s]Gb|Lo, k|fb]lzs / :yfgLo ;d]t tLg tx

x'g]5g\ . cf;Gg ;+3Lo Joj:yfdf ;a} txsf ;/sf/nfO{ /fh:j p7fpg] / vr{ ug{]

clwsf/ /xg]5 .

;fj{hlgs ljQsf] zf:qLo l;4fGtcg';f/ ;fj{hlgs If]qsf tLg k|d'v cfly{s

sfo{ ;dli6ut cfly{s l:y/tf, cfo ljt/0f / ;|f]t ljlgof]hg x'g\ . ;dli6ut

cfly{s l:y/tf b]zdf ;du| cfly{s l:y/tf sfod ug{';Fu ;DalGwt 5 eg]

ljt/0f k|0ffnLn] ;dfhdf cfo / ;DklQsf] k'glj{t/0f;Fu ;/f]sf/ /fV5 . To;}u/L,

ljlgof]hg sfo{ ;/sf/åf/f j:t' tyf ;]jfsf] ljt/0f;Fu ;DalGwt 5 . ljQLo

;+3Lotfsf] k/Dk/fut l;4fGt / cGt/f{li6«o cEof;sf cfwf/df x]g{] xf] eg]

;dli6ut cfly{s l:y/tf / cfosf] k'glj{t/0f sfo{ s]Gb|Lo ;/sf/nfO{ / ljlgof]hg

sfo{ d"ntM tNnf] txsf ;/sf/nfO{ lhDdf nufPsf] b]lvG5 . of] s'/f g]kfnsf]

nflu klg Tolts} ;fGble{s 5 .

#=@ s/ nufpg] clwsf/sf] ljefhg

s]Gb|Lo, k|fb]lzs tyf :yfgLo txsf ;/sf/nfO{ cfˆgf sfo{ ug{ /fh:jsf

ljleGg ;|f]t k|bfg ul/g'k5{ . cfly{s ;|f]]tlagf s'g} klg ;/sf/ rNg ;Sb}g .

cWofo

#

s/ k|0ffnLsf] :j?k

~ 62 ~


;/sf/L /fh:jsf] k|d'v ;|f]t s/ ePsfn] s'g txdf s'g s/ p7fpg' pko'Qm

x'G5 eg]/ klxrfg ul/g''k5{ . o; ;Gbe{df s'g s/ s'g txsf] ;/sf/sf

k|d'v pQ/bfloTj;Fu d]n vfG5 eg]/ klg Wofg lbOg'k5{ . pbfx/0fsf nflu,

;dli6ut cfly{s l:y/tf / ljt/0f sfo{ cfwf/e"t ¿kdf s]Gb|Lo ;/sf/sf]

sfo{ ePsfn] ;dli6ut cfly{s l:y/Ls/0f / cfo k'glj{t/0fnfO{ pNn]Vo k|efj

kfg{ ;Sg] s/ nufpg]] lhDd]jf/L s]Gb|Lo ;/sf/nfO{ lbOg'k5{ . jf:tjdf ljleGg

txsf ;/sf/n] nufpg kfpg] s/ / ltgLx¿n] ug'{kg]{ sfo{sf] lgwf{/0f ;Fu;Fu}

ul/Pdf /fh:jsf ;|f]t tyf vr{ ;DaGwL cfjZostfaLr /fd|f] tfbfTDo sfod

ug{ ;lsG5 .

To;}u/L, ljleGg k|fb]lzs÷:yfgLo ;/sf/sf If]qflwsf/x¿ aLr /x]sf c;dfg

s/sf cfwf/dfly nufOg] s/ klg /fli6«o :t/d} nufOg'k5{ . lsgeg], olb tL

s/x¿ k|fb]lzs÷:yfgLo :t/df nfu" ul/Pdf ltgn] ljleGg k|fb]lzs÷:yfgLo

;/sf/aLr ljQLo c;Gt'ng j[l4 ub{5g\ . o;}u/L rnfodfg cfwf/ ePsf s/x¿

klg s]Gb|Lo s/ k|0ffnL cGtu{t /xg' /fd|f] x'G5 . olb o:tf s/nfO{ ljleGg

k|fb]lzs÷:yfgLo txdf km/s–km/s b/df nufpg] xf] eg] cfly{s ultljlw pRr

s/ If]qaf6 Go"g s/ If]qlt/ df]l8g ;S5 . k"+hL, >d, cfo jf cGo cfly{s

lqmofsnfkdf k|fb]lzs jf :yfgLo ;/sf/nfO{ s/ nufpg] clwsf/ lbOPdf ltgLx¿

cfˆgf] If]qdf cfly{s lqmofsnfk cfslif{t ug{ s/sf b/ 36fpg ;Sb5g\ . k|fb]lzs

tyf :yfgLo ;/sf/x¿ cfˆgf] If]qdf ;fwg cfslif{t ug{ c:j:y s/ k|lt:kwf{df

;+nUg x'g] s'/f cGt/f{li6«o cg'ejn] klg b]vfO;s]sf] 5 . l5d]sLnfO{ levf/L

agfpm eGg]vfnsf] ultljlwn] cGttf]uTjf cfkm}+nfO{ c;kmn agfpF5 . sf/0f, olb

Ps k|b]zn] s/ 36fof] / cGon] 36fPg eg] ljleGg cfly{s lqmofsnfk cfly{s

r':ttf (Economic Efficiency) sf sf/0fn] geO{ s/sf] sf/0fn] s/sf] b/ a9L

ePsf If]qaf6 s/sf] b/ sd ePsf If]qtkm{ k|jflxt x'g ;S5 h;n] cfly{s

cIfdtf lgDTofpF5 . o;}n] o:tf s/x¿ k|fb]lzs jf :yfgLo txdf nufpFbf ltgsf]

nfut a9\g hfG5 . csf]{tkm{, Ps k|b]zn] s/sf] b/ 36fPdf cGo k|b]zn] klg

cg's/0f ub}{ hfG5g\ / qmdzM ;a} k|b]zdf o:tf] l:ylt ;[[hgf eO{ ;a}n] cgfjZos

?kdf /fh:j u'dfpg ;S5g\ . To;af6 cGttf]uTjf ;a} k|b]zn] /fh:j u'dfpg'kg]{

x'G5 . o;}u/L k|zf;g ug{ sl7g / ;lhn} 5Ng ;lsg] s/x¿ klg s]Gb|Lo :t/d}

nufOg'kb{5 .

~ 63 ~

s/ k|0ffnLsf] :j?k

csf{]tkm{, ef}uf]lns lx;fan] Go"g ultzLn cfwf/ ePsf s/, rqmLo ¿kn]

l:y/ s/ (Cyclically Stable Taxes) / nfes/ k|fb]lzs tyf :yfgLo ;/sf/

x¿sf nflu ;'/lIft ul/g'k5{ . k|fb]lzs tyf :yfgLo txdf nufOg] s/x¿

;DalGwt If]qdf sfof{Gjog ug{ ;xh x'g'kg]{, ;DalGwt If]qsf afl;Gbfdfly dfq

nufOg'kg]{ / To:tf s/n] k|fb]lzs tyf :yfgLo ;/sf/aLr ;dGjo jf k|lt:kwf{sf]

;d:of ;[[hgf gug]{ vfnsf] x'g'kb{5 . s'g} JolQm PseGbf a9L txsf ;/sf/sf]

clwsf/If]qleq /xg] / ltgLx¿n] s]Gb|Lo, k|fb]lzs tyf :yfgLo ;/sf/af6 ;]jf

kfpg] x'Fbf ljQLo ;dfgtfsf] l;4fG6 -Principle of Fiscal Equivalence_ cg';f/

ltgLx¿n] x/]s txaf6 k|fKt ;'ljwfcg';f/ x/]s txsf ;/sf/nfO{ s/ ltg'{

:jefljs x'G5 .

;fwf/0ftM clwsf+z lj:t[t cfwf/ ePsf s/nfO{ s]Gb|Lo :t/df k|efjsf/L

?kn] nufpg ;lsG5 eg] w]/}h:ff] ;fj{hlgs If]qsf sfo{x¿ k|fb]lzs÷:yfgLo

txdf /fd|/L Joj:yfkg ug{ ;lsG5 . o;n] pmWj{ufdL c;Gt'ng (Vertical Inequity) ;[[hgf ub{5 . To;}u/L, ljleGg k|fb]lzs÷:yfgLo txaLr ;|f]tsf]

pknAwtf, /fh:j kl/rfng ug{] k|zf;lgs Ifdtf, vr{sf] cfjZostf, ;]jf

z'Ns cflbdf x'g] 7"nf ljifdtfn] k|fb]lzs÷:yfgLo ;/sf/aLrdf ;d>]0fLut

c;Gt'ng -Horizontal Inequity_ sfod ub{5 . of] ljQLo c;Gt'ngnfO{ cg'bfg

/ ;xeflht s/sf] dfWodn] k|fb]lzs÷:yfgLo ;/sf/nfO{ /fh:j pknJw

u/fP/ sd ul/G5 . ;xeflht s/ ;fdfGotof s]Gb|Lo ;/sf/n] ;+sng ub{5 /

To;af6 ;+slnt /fh:j, s]Gb|Lo / k|fb]lzs ;/sf/aLr ljefhg ul/G5 . k|fb]lzs

;/sf/sf] lx:;f k|fb]lzs ;/sf/aLr ljefhg ug'{kg]{ /fh:j;DaGwL sf]ifdf

hDdf ul/G5 / To;nfO{ lglZrt ;"qsf cfwf/df k|fb]lzs ;/sf/x¿nfO{ ljt/0f

tyf ljefhg ul/G5 . pbfx/0fsf nflu d"No clej[l4 s/ tyf cGtMz'NsnfO{

;xeflht s/sf] ?kdf k|of]u u/L ;+slnt /fh:j s]Gb| tyf k|b]zaLr ljefhg

ul/g'kb{5 .

ljleGg txdf nufpg pko'Qm x'g] s/;DaGwL pQm l;4fGtcg';f/ cf;Gg ;+3Lo

Joj:yfdf ljleGg txsf ;/sf/x¿n] nufpg pko'Qm x'g] s/ tflnsf #=! df

k|:t't ul/Pcg';f/ x'g'kb{5 .

~ 64 ~


tflnsf #=! M ;+3Lo Joj:yf cGtu{t ljleGg txsf ;/sf/n] nufpg ;Sg] s/

s]Gb|Lo k|fGtLo :yfgLo

• eG;f/ dx;'n

• d"No clej[l4 s/∗• cGtMz'Ns∗• ;+:yfut cfo s/

• JolQmut cfo s/

• k|fs[lts ;|f]t s/

• ;fdflhs ;'/Iff s/

• jg k}bfj/ z'Ns

• sfa{g s/

• ;]jf z'Nsx¿

• k"jf{g'dflgt s/

• l6s6 b:t'/

• ;8s÷;jf/L s/

• 3/–hUuf /lh:6«]zg

b:t'/

• h'jf÷lr7\7f÷

Sofl;gf]dfly s/


• lzIff ;]jf s/

• ;]jf z'Nsx¿

• 3/–hUuf s/

• dfnkf]t÷e"ld s/

• dgf]/~hg s/

• lj1fkg s/


• 8'ª\uf, s]ansf/

;~rfngdf nfUg] s/

• jon uf8f, 6f+uf, /

hgfj/dfly s/

• kfls{ª z'Ns

• ;]jf z'Nsx¿

∗ ;3+Lo Joj:yfdf oL s/x¿nfO{ s]Gb| / k|b]zjLr ;xeflht s/sf] ?kdf nfu" ul/g' kb{5 .

#=#= s/ cfwf/sf] afF8kmfF8;DaGwL cf}lrTo

#=#=! eG;f/ dx;'n

eG;f/ dx;'n /fli6«o s/ xf] . of] s/ cGt/f{li6«o l;dfgf jf/kf/ ug{] j:t'df

nufOG5 . b]zaf6 aflxl/g] j:t'dfly nufOg] s/nfO{ lgof{t s/ / b]zdf lelqg]

j:t'dfly nufOg] s/nfO{ cfoft s/ elgG5 . cfoft / lgof{t b'j}y/L s/nfO{

;+o'Qm ¿kdf eG;f/ dx;'n elgG5 . o;/L /fli6«o l;dfgf jf/kf/ ug]{ j:t'df

nufOg] x'Fbf of] s]Gb|Lo ;/sf/sf] clwsf/If]qleqsf] ljifo xf] . ljutdf s]xL

b]zdf s]Gb|Lo jf k|fb]lzs÷:yfgLo txsf ;/sf/n] j:t'sf] cfGtl/s cf];f/k;f/df

klg …cfGtl/s dx;'nÚ h:tf s/ nufpg] u/]sf lyP . t/, o;n] j:t'sf] :jtGq

k|jfxnfO{ cj?4 ug]{ / cfGtl/s Jofkf/ tyf jfl0fHodf ;d]t afwf pTkGg ug]{

x'Fbf cfw'lgs ;dodf o:tf] k|rng 5}g .

~ 65 ~

s/ k|0ffnLsf] :j?k

s]xL b]zsf ;+ljwfgn] ;/sf/nfO{ j:t'sf] cfGtl/s cfjfudgdf s/ nufpg lgif]w

u/]sf] kfOG5 . pbfx/0fsf nflu, Sofg8fsf] ;+ljwfg P]g !*^& sf] wf/f !@! n]

j:t'sf] cfGtl/s kl/jxg :jtGq ?kdf x'g lbg] l;4fGtnfO{ :yflkt u/]sf] 5 .

o;sf] cy{ j:t'sf] cfGtl/s cf];f/k;f/df eG;f/h:tf dx;'n nufpg] clwsf/

s'g} txsf] ;/sf/nfO{ klg 5}g . c:6«]lnofsf] ;+ljwfgsf] bkmf (@ n] …/fHox¿aLr

Jofkf/, jfl0fHo / kf/:kl/s Jojxf/ k"0f{tM :jtGq x'g] 5g\Ú eGg] Joj:yf u/]sf]

5 . ef/tLo ;+ljwfgsf] wf/f #)! n] b]zleq j:t'sf] lgjf{w k|jfxsf] jsfnt u/]sf]

5 . To;}u/L, blIf0fL ;'8fgsf] cGtl/d ;+ljwfg @)!! sf] wf/f !*& n] :jtGq

cGt/–/fHo Jofkf/ tyf jfl0fHonfO{ ;dy{g u/]sf] 5 . o;n] pNn]v u/]sf] 5– s'g}

klg sfg'g jf txsf] ;/sf/n] /fHo / :yfgLo txaLr cGt/–/fHo jfl0fHo, j:t'

tyf ;]jf / k'FhL tyf >dsf] k|jfxnfO{ s'g} klg k|sf/sf n]eL, s/, dx;'n jf

z'Ns nufP/ afwf k'¥ofpg' x'Fb}g . ;+o'Qm /fHo cd]l/sfdf ;+3Lo ;/sf/n] cfGtl/s

?kdf j:t' tyf ;]jfx¿sf] :jtGq k|jfxnfO{ xfgL k'¥ofpg] sfg'g /2 ug{] u5{ .

;'emfj

eG;f/ dx;'nsf] ;}4flGts kIf / cGt/f{li6«o cEof;sf cfwf/df g]kfnsf] jt{dfg

PsfTds Joj:yfdf eG;f/nfO{ xfn s]Gb|Lo ;/sf/n] nufpg] u/]sf] 5 . k|:tfljt

;+3Lo Joj:yf cGtu{t klg eG;f/ dx;'n s]Gb|Lo txdf nufOg' kb{5 . o;}u/L

j:t'x¿sf] cfGtl/s cf];f/k;f/df s'g} klg txsf] ;/sf/n] s'g} klg k|sf/sf s/

/ dx;'n nufpg kfOg] 5}g / j:t' tyf ;]jfsf] cfGtl/s cfjfudg :jtGq x'g]5

eGg] s'/f gofF ;+ljwfgdf :ki6 /flvg' k5{ .

#=#=@ d"No clej[l4 s/

sfg'gn] ljz]if ¿kn] 5'6 u/]sf afx]s ;a} j:t' tyf ;]jfdf d"No clej[l4 s/

nufOG5 . pTkfbgb]lv ljt/0f;Ddsf] x/]s r/0fdf x'g] d"Nosf] clej[l4 g} d"No

clej[l4 s/sf] cfwf/ xf] . o;sf] k|ToIf u0fgf ul/Fb}g . s/ s§L ;+oGqdfkm{t\ d"No

clej[l4sf] l;4fGtnfO{ Jojxf/df ¿kfGt/0f ul/G5 . cyf{t\, s/bftfx¿n] cfˆgf

vl/b÷cfoftdf d"No clej[l4 s/ lt5{g\, cfˆgf] laqmLdf d"No clej[l4 s/ ;+sng

u5{g\ . laqmLdf ;+sng u/]sf] s/af6 vl/b÷cfoftdf lt/]sf] s/ 36fO lgSn]sf]

cGt/ /sdnfO{ v'b d"No clej[l4 s/sf ¿kdf /fHosf]ifdf hDdf ub{5g\ .

~ 66 ~


cfly{s tyf k|zf;lgs bIftf b'j} b[li6n] s]Gb|Lo ;/sf/n] d"No clej[l4 s/

nufpg pko'Qm x'G5 . olb o; s/nfO{ k|fb]lzs txdf nufof] eg] k|b]z}lkR5]

s/sf] ;+/rgf km/skm/s x'g ;S5 . To:tf] cj:yfdf ;fwg pRr s/ ePsf]

k|b]zaf6 Go"g s/ ePsf] k|b]zlt/ df]l8g ;S5 . o;/L d"No clej[l4 s/af6

cfly{s lj;+ult ;[hgf x'g ;S5 . o;sf ;fy} d"No clej[l4 s/nfO{ k|fb]lzs

txdf nufOPdf ljleGg k|b]zdf s/sf] cfwf/, b/ cflb km/skm/s e} s/ k|zf;g

hl6n x'G5 . ljleGg k|fb]lzs ;/sf/x¿n] k[ys\ sfg'gcGtu{t s/ nufpg yfn]

eg] ljleGg k|b]zdf sf/f]af/ ug]{ Joj;fon] ljleGg k|b]zsf s/ sfg'g cWoog

ug{'k5{ / emGeml6nf] k|lqmof cg'z/0f ug{'k5{ . o;n] Joj;fosf] s/ kl/kfngf

nfut -Compliance Costs_ a9fpF5 . k|fb]lzs txdf d"No clej[l4 s/ nufpFbf

o; s/nfO{ ;xL lsl;dn] nfu" ug{ klg ufx|f] x'G5 . sf/0f, d"No clej[l4 s/sf]

dxTjk"0f{ kIf s/ s§L÷lkmtf{ xf] / s/ s§L÷lkmtf{ ef}uf]lns l;dfgf lgoGq0fsf]

/fd|f] k|aGw ePsf cj:yfdf dfq k|efjsf/L ?kdf sfof{Gjog ug{ ;lsG5 . t/,

k|b]zx¿aLr l;dfgf lgoGq0fsf] Joj:yf gx'g] x'Fbf To:tf] cj:yfdf ljs]Gb|Ls[t

?kdf d"No clej[l4 s/nfO{ ;xL ?kdf nufpg ;lsFb}g . o;/L uGtJosf] cfwf/

(Destination Basis) df d"No clej[l4 s/ nufpg k|foM c;Dej x'G5 . csf]{tkm{,

pTklQsf] cfwf/ -Origin Basis_ df d"No clej[l4 s/ nufof] eg] ljs[lt ;[hgf

ub{5 . sf/0f, To:tf] cj:yfdf Ps k|b]zdf lt/]sf] d"No clej[l4 s/ csf]{ k|b]zdf

nufOg] d"No clej[l4 s/sf] cfwf/df ;dfj]z x'g] x'Fbf s/dfly s/ nfUg hfG5 .

o;sf ;fy} s/sf] ef/ cGo k|b]zdf ;g{ hfG5 h;n] /fhgLlts hjfkmb]lxtf /

pQ/fbfloTjnfO{ sdhf]/ t'NofpF5 .

To;}n], d"No clej[l4 s/nfO{ s]Gb|Lo ;/sf/n] nufpg'kb{5 . o; s/sf] ;+/rgf

/ ;~rfng k|lqmof b]zJofkL ?kdf ;dfg x'g'kb{5 . o;}n] c:6«]lnof, gfOh]l/of,

hd{gL, Sofg8f h:tf y'k|} ;+3Lo b]zdf of] s/ s]Gb| ;/sf/n] nufpF5 . c:6«]lnofdf

d"No clej[l4 s/ -j:t' / ;]jf s/_ ;+3Lo ;/sf/sf] s/ sfof{non] ;+sng

u5{ . To;af6 k|fKt /fh:jnfO{ ljQLo ;dLs/0f (Equalization) ;"qcg';f/

k|fb]lzs ;/sf/ -/fHo / :yfgLo_ nfO{ ljt/0f ul/G5 . gfOh]l/ofdf klg d"No

clej[l4 s/ /fli6«o ;/sf/sf] If]qflwsf/df k5{ . ToxfF s]Gb|Lo ;/sf/n] s/ b/

tyf cfwf/ lgoGq0f u5{ / s/ ;+sng u5{ . s/af6 ;+slnt /fh:j s]Gb|Lo,

k|fb]lzs / :yfgLo ;/sf/aLr lglZrt b/df afFl8G5 . o:tf] b/ a]nfa]nfdf

lgwf{/0f ul/G5 .

~ 67 ~

s/ k|0ffnLsf] :j?k

hd{gLdf klg d"No clej[l4 s/ s]Gb|Lo ;/sf/sf] clwsf/If]qleq kb{5 . ToxfF

d"No clej[l4 s/ sfg'g ;+3Lo If]qflwsf/leq 5 / s/ cfwf/ tyf s/ b/ ;+3Lo

;/sf/n] lgoGq0f u5{ . s/ k|zf;g /fHon] u5{ eg] k|fKt /fh:j s]Gb|Lo, /fHo /

:yfgLo ;/sf/aLr afFl8G5 . s'n d"No clej[l4 s/ /fh:jdWo] j[4x¿nfO{ k]G;g

/ a]/f]huf/L sf]ifsf nflu s]Gb|n] (=%Ü k|fKt u5{ . afFsL /sdaf6 gu/kflnsfx¿n]

k"+hL Jofkf/ s/ vf/]hL u/]afkt Ifltk"lt{:j¿k @=@Ü k|fKt ub}{cfPsf 5g\ .

To;kl5 afFsL /x]sf] /sd s]Gb| / /fHoaLr %)=% / $(=% sf] cg'kftdf afFl8G5 .

Sofg8fdf k|fb]lzs laqmL s/nfO{ /fli6«o d"No clej[l4 s/ -j:t' tyf ;]jf s/_

;Fu ;dGjo sfod ug]{ qmddf clwsf+z k|b]zdf k|fb]lzs laqmL s/ s]Gb|Lo d"No

clej[l4 s/sf] cfwf/df nufOG5 . s]Gb|Lo d"No clej[l4 s/;Fu} s]Gb|Lo s/

k|zf;gn] k|fb]lzs laqmLs/ klg ;+sng ub{5 .

ef/tdf eg] o;;DaGwL Joj:yf km/s 5 . ToxfF s]Gb| tyf k|b]zdf nfu" e}/x]sf

laqmL s/nufotsf j:t' tyf ;]jfdf nfu]sf ljleGg s/x¿sf] ;§f s]Gb|Lo txdf

Pp6} d"No clej[l4 s/ nufO{ To;af6 k|fKt /fh:j s]Gb|Lo, k|fb]lzs tyf :yfgLo

;/sf/aLr ljefhg ug]{ nfdf] k|ofz ePtf klg /fHo ;/sf/sf] c;xdltsf sf/0f

nufpg g;lsPkl5 d"No clej[l4 s/ /fHo txdf nufOPsf] 5 . s]Gb|df j:t'

tyf ;]jf s/ -Goods and Services Tax_ sf] ?kdf d"No clej[l4 s/ nufpg] ;g\

@))&—)* b]lvsf] k|oTgnfO{ d"t{?k lbg ;+ljwfg ;+zf]wg ljw]os, @)!$ ef/tLo

nf]s;efdf k|:t't e}/x]sf] lyof] . ;f] ;+ljwfg ;+zf]wg ljw]os ^ dO{ @)!% df

nf]s;efaf6 kfl/t ePsf] 5 . o; ;+zf]wgn] ef/tdf j:t' tyf ;]jf s/ nufpg]

af6f] v'nf ul/lbPsf] 5 . ;f]xL lbg nf]s;efaf6 j:t' tyf ;]jf s/ ljw]os klg

kfl/t e};s]sf] 5 . b'j} ljw]os /fHo;efaf6 kfl/t ePkl5 ;g\ @)!^ ck|]n ! ut]

tfl/v b]lv ef/tdf klg ljleGg txdf nufOPsf cg]s k|sf/sf j:t' tyf ;]jf

s/sf] ;6\6f Pp6} j:t' tyf ;]jf s/ -d"No clej[l4 s/_ nfu' x'g]5 .

;'emfj

xfn g]kfndf d"No clej[l4 s/ s]Gb|Lo txdf p7fOG5 . o; s/nfO{ k|fb]lzs txdf

;+sng ug{' k|zf;lgs / cfly{s bIftfsf b[li6n] jf~5gLo gx'g] x'Fbf s]Gb|Lo txdf

;+sng ug{] xfnsf] Joj:yfnfO{ ;+3Lo k|0ffnLdf klg lg/Gt/tf lbg'k5{ . tyflk,

g]kfndf /fh:jsf] 7"nf] ;|f]t /x]sf] / eljiodf klg /fh:jsf] ;a}eGbf 7"nf] ;|f]tsf]

~ 68 ~


?kdf sfod x'g] ePsfn] o:tf] a[xt\ cfwf/ ePsf] s/ /fh:jdf k|fb]lzs ;/sf/sf]

kx'Fr x'g'k5{ . o; kl/k|]Iodf, o; s/nfO{ ;xeflht s/sf ¿kdf p7fpg pko'Qm

x'g]5 . h;cg';f/ o; s/af6 ;+sng ePsf] /fh:jsf] lglZrt k|ltzt k|b]znfO{

lbg] Joj:yf x'g'kb{5 . To:tf] /sd k|b]zsf] lx:;fsf] ljefHo sf]if (Divisible Pool) df ;~ro ul/g'k5{ h;nfO{ k|fb]lzs ;/sf/aLr ;j{;Ddt ;"qsf cfwf/df

ljt/0f ul/g'kb{5 . d"No clej[l4 s/sf] cfwf/, b/ / k|zf;g;DaGwL Joj:yf

s]Gb|Lo ;/sf/n] ldnfpg] eP klg k|fb]lzs ;/sf/n] d"No clej[l4 s/ /fh:jsf]

lglZrt k|ltzt kf/bzL{ ?kdf k|fKt ug{]5g\ . s]Gb|Lo ;/sf/÷ljQ cfof]un] ug{]

s/ /fh:j k|If]k0fsf cfwf/df cfpFbf jif{x¿df k|fb]lzs ;/sf/x¿n] cfkm"n] k|fKt

ug{] d"No clej[l4 s/ /fh:jsf] cg'dfg ug{ ;S5g\ . o;af6 ltgLx¿nfO{ cfˆgf

ah]6 tof/ ug{ ;xh x'g]5 .

#=#=# cGtMz'Ns

cGtMz'Ns nfUg] j:t'x¿sf] pTkfbg tyf cfoft / cGtMz'Ns nfUg] ;]jfx¿sf]

cfk"lt{df cGtMz'Ns nfUg] u5{ . j:t' tyf ;]jfdf nfUg] o; s/nfO{ k|fb]lzs

txdf nfu" u/]df ljleGg k|b]zdf s/sf] ;+/rgf tyf ;~rfng k|lqmof km/skm/s

x'g ;Sg] / To;af6 cfly{s ultljlw s/sf] ef/ a9L ePsf] k|b]zaf6 s/sf]

ef/ sd ePsf] If]qtkm{ k|jflxt e} cy{tGqdf ljs[lt cfpg ;S5 . o;af6 vf;u/L

;lhn} kl/jxg x'g] r'/f]6 h:tf xn'sf j:t'x¿sf] ;Ldfkf/ lsgd]nsf] ;d:of klg

b]vfkg{ ;S5 . d"No clej[l4 s/nfO{ /fh:j pTkfbs, t6:y tyf ;Ifd agfpg

Psn b/df nufpg] / d"No clej[l4 s/ nufpg g;lsg] j:t' jf ;]jfdf s/

nufpg / j:t'ut s/dfkm{t\ s]xL ;fdflhs gLlt nfu" ug{ cGtMz'NsnfO{ d"No

clej[l4 s/sf] ;xfos s/sf] ?kdf nfu" ul/g] ePsf]n] klg h'g txdf d"No

clej[l4 s/ nufOG5, cGtMz'NsnfO{ klg ToxL txdf nufpg pko'Qm x'G5 .

csf]{tkm{, cGtMz'Ns s]xL /fHodf ;Lldt pBf]uJoj;foaf6 ;+sng ul/g] x'Fbf

o; s/nfO{ k|fGtdf nfu" u/]df ;d>]0fLut c;Gt'ng -Horizontal Inequity_ sf]

;d:of a9fpg ;Sg] x'G5 . o;sf clt/Qm cGtMz'Ns pTklQsf] cfwf/ -Origin Based_ df nufOg] s/ ePsf]n] of] s/ k|fb]lzs lx;fan] nufpg pko'Qm x'Fb}g .

sf/0f, To:tf] cj:yfdf s/sf] ef/ csf]{ k|b]zdf lgof{t x'g ;S5 cyf{t\ s/sf]

ef/ cfˆgf] k|b]z aflx/sf afl;Gbfdfly klg kg{ hfG5 . To;n] pQ/bfloTjsf]

dfGotfnfO{ sdhf]/ agfpF5 .

~ 69 ~

s/ k|0ffnLsf] :j?k

pk/f]Qm ljleGg sf/0fn] ubf{ cGtMz'Ns /fli6«o s/s} ?kdf nufpg /fd|f] dflgG5 .

of] s'/f c:6«]lnof tyf gfOh]l/of nufotsf ;+3Lo b]zx¿sf] cg'ejn] klg :ki6

ub{5 . oBlk, o:tf s/nfO{ hd{gL, ef/t / kfls:tfgh:tf s]xL b]zdf ;Lldt

dfqfdf k|fb]lzs txdf p7fpg] cEof; gePsf] klg xf]Og . ef/tdf cGtMz'Ns

s]Gb|Lo ;/sf/sf] If]qflwsf/df k/] klg dlb/f, efª h:tf gzfn' kbfy{dfly cGtMz'Ns

nufpg] clwsf/ /fHo ;/sf/nfO{ lbOPsf] 5 . kfls:tfgdf klg cGtMz'Ns ;+3Lo

If]qflwsf/df k5{ eg] /fHo ;/sf/n] dlb/f / gzfn' kbfy{dfly cGtMz'Ns nufpg

;S5g\ . hd{gLdf cGtMz'Ns nufpg] clwsf/ s]Gb|Lo / k|fb]lzs ;/sf/aLr

afFl8Psf] 5 . ToxfF s]Gb|Lo ;/sf/nfO{ vlgh t]n s/, ;'tL{ s/ h:tf cGtMz'Ns

p7fpg] clwsf/ 5 eg] /fHo ;/sf/n] lao/ / h'jfdf s/ nufpg ;S5g\ .

Sofgf8fnL k|fGt / cd]l/sL /fHox¿n] klg /fli6«o cGtMz'Nsdfly ;/rfh{ nufpg]

u/]sf 5g\ . c:6«]lnofdf cGtMz'Ns s]Gb|Lo eP klg s]Gb|Lo ;/sf/n] cGtMz'Nsaf6

p7]sf] /fh:jsf] Psrf}yfOeGbf a9L k|of]u ug{ kfpFb}g . afFsL /sd k|b]zx¿nfO{

k|bfg ug{'k5{ cyjf s]Gb|Lo ;/sf/;Fu k|fb]lzs ;/sf/n] lnPsf] C0fsf] Aofh

e'QmfgLdf ;dfof]hg ug{'k5{ .

;'emfj

xfn g]kfndf cGtMz'Ns s]Gb|Lo :t/df ;+sng ul/G5 . cGt/f{li6«o cEof;nfO{

x]g]{ xf] eg] hd{gL, ef/t / kfls:tfgdf s]xL j:t'df k|fb]lzs ;/sf/n] cGtMz'Ns

nufPsf 5g\ eg] Sofg8f / cd]l/sfdf k|fb]lzs ;/sf/n] s]Gb|Lo cGtMz'Nssf] cfwf/

jf s/ /sddf ;/rfh{sf] ?kdf cGtMz'Ns nufPsf 5g\ . To;}u/L c:6«]lnofdf

cGtMz'NsnfO{ ;xeflht s/sf ¿kdf klg p7fPsf] kfOG5 . . ;+3Lo g]kfndf

k|fb]lzs ;/sf/nfO{ ;|f]tdf kx'Fr lbg o; s/nfO{ ;xeflht s/sf ?kdf nufpg

pko'Qm x'g]5 . o; Joj:yf cGtu{t cGtMz'Ns s]Gb|Lo ;/sf/n] nufO{ To;af6

;+sng ePsf] /fh:jsf] lglZrt k|ltzt k|fb]lzs ;/sf/sf] nflu 5'6\ofpg] /

To; /sdnfO{ /fHox¿sf] lx:;fsf] ljefHo sf]if (Divisible Pool) df hDdf u/]/

;j{;Ddt ;"qsf cfwf/df k|fb]lzs ;/sf/aLr ljt/0f ug{'k5{ .

#=#=$ cfo s/

JolQm jf sDkgLsf] cfDbfgLdf cfo s/ nufOG5 . JolQmsf] cfDbfgLdf nufOg]

s/nfO{ JolQmut cfo s/ elgG5 eg] sDkgLsf] cfodf nufOg] s/nfO{ ;+:yfut

~ 70 ~


cfo s/ elgG5 . ;dli6ut cfly{s :yfloTj / cfosf] ljt/0fsf nflu cfo s/

p7fOg] ePsf]n] o;nfO{ /fli6«o s/ kl/jf/sf] k|d'v c+usf] ?kdf lnOG5 . cfo

s/ cfly{s cj:yfk|lt clws ;+j]bgzLn / sd l:y/ x'g] ePsf]n] o;nfO{ k|fb]lzs

txdf nufpg' plrt x'Fb}g . ;fy}, ;+:yfut cfo s/nfO{ s]Gb|Lo txdf nufpgsf

cGo ljz]if sf/0f klg 5g\ . tL x'g\ M

• ;+:yfut cfo s/ sDkgLsf] v'b gfkmfdf nfU5 . sDkgLn] cfˆgf] b]zJofkL

sf/f]af/af6 cfh{g u/]sf] gfkmfsf] u0fgf zfvf÷pkzfvflkR5] gu/L ;du|

?kdf ub{5 . o;n] ubf{ ;+:yfut cfo s/ sDkgLsf] k|wfg sfof{noaf6

Psd'i6 p7fOG5 . k|fb]lzs ;/sf/sf If]qflwsf/leq cjl:yt sDkgLsf zfvf

/ pkzfvfx¿af6 o:tf] cfo s/ p7fpg hl6n x'G5 . ;+:yfsf] btf{ jf k|wfg

sfof{nosf] cjl:yltsf] cfwf/df k|fb]lzs ;/sf/n] of] s/ p7fpg] xf] eg]

hxf+ sDkgL btf{ ePsf] 5 jf hxf+ o;sf] k|wfg sfof{no /x]sf] 5 Toxfsf]

k|fb]lzs ;/sf/n] dfq s/ /fh:j k|fKt ub{5 . sDkgLsf zfvf / pkzfvf

hxfF x'G5g\, ToxfFsf k|fb]lzs ;/sf/x¿ ;+:yfut cfo s/af6 jl~rt x'g] x'+bf

o:tf] cj:yf Gofo;+ut x'Fb}g .

• ;+:yfut cfo s/ 7"nf tyf ax'/fli6«o sDkgLdf ;d]t nfUb5 . o:tf

sDkgLx¿sf] sf/f]af/ d'n'se/ dfq ge} b]zaflx/ klg x'g ;S5 . s/f/f]k0fsf

nflu cfjZos kg]{ o:tf] ;"rgf s]Gb|Lo ;/sf/ afx]s tNnf] txsf ;/sf/nfO{

;+sng ug{ emg} ufx|f] x'G5 .

• ;+:yfut cfo s/ k|fb]lzs txdf nufPdf Transfer Pricing sf] ;d:of ;[[hgf

x'g ;S5 . s/sf] sf/0fn] dfq sDkgLx¿n] cfˆgf s]xL lqmofsnfk Ps

k|b]zaf6 csf]{ k|b]zdf ;fg{ ;S5g\ .

• cGo s/sf] t'ngfdf ;+:yfut cfo s/sf] cfwf/ ljleGg k|b]zdf sd

;dfgtfk"0f{ 9+un] ljtl/t ePsf] x'g ;S5 . w]/} b]zdf, s]xL k|fb]lzs ;/sf/sf

If]qflwsf/leq cjl:yt 7"nf sDkgLx¿af6 ;+:yfut s/ /fh:jsf] 7"nf] lx:;f

k|fKt x'g] u/]sf] 5 . k|fb]lzs txdf ;+:yfut cfo s/ nufpFbf s]xL k|fb]lzs

;/sf/n] dfq 7"nf] dfqfdf /fh:j k|fKt ug]{ x'Fbf k|fb]lzs ;/sf/aLrsf]

;d>]0fLut c;Gt'ng -Horizontal Inequity_ a9\g ;S5 .

~ 71 ~

s/ k|0ffnLsf] :j?k

• ;+:yfut cfo s/ k|fb]lzs txdf nufpFbf o;sf] ef/ k|fb]lzs ;/sf/sf]

If]qflwsf/aflx/ ;g{ ;S5 . o;n] …/fhgLlts pQ/bfloTj / hjfkmb]xL :yfgLo

zf;gÚ sf] cjwf/0ffnfO{ sdhf]/ agfpg ;S5 . ;+:yfut cfo s/sf] cfwf/

JolQmut cfo s/sf] cfwf/eGbf klg sd l:y/ x'G5 . To;}n] ;+:yfut cfo

s/ k|fb]lzs txdf nufpg pko'Qm x'Fb}g .

pNn]lvt sf/0fx¿n] c:6«]lnof, hd{gL / gfOh]l/of nufotsf ljleGg ;+3Lo

b]zdf ;+:yfut cfo s/ s]Gb|Lo ;/sf/n] nufpF5 . t/ Sofg8f, cd]l/sf tyf

:sflG8g]leog h:tf s]xL b]zdf ;+:yfut cfo s/ ;Lldt dfqfdf k|fb]lzs

;/sf/n] nufPsf]] b]lvG5 . tL b]zx¿df d"ntM /fli6«o cfo s/dfly cltl/Qm s/

-Piggy-backing_ sf] ¿kdf ;+sng ul/G5 .

JolQmut cfo s/ cfo h:tf] rnfodfg tTjdf nufOg] / o; s/sf] p2]]Zo cfosf]

k'glj{t/0f klg ePsf] x'Fbf o; s/nfO{ s]Gb|df nufpg pko'Qm x'G5 . o;/L ljleGg

sf/0fn] ubf{ cfo s/nfO{ s]Gb|Lo txdf nufpg /fd|f] x'G5 .

;+:yfut cfo s/, d"No clej[l4 s/ tyf cGtMz'Nssf] t'ngfdf JolQmut cfo s/

k|fb]lzs txdf nufpg ;fk]lIfs ¿kdf ;lhnf] x'G5 . lsgeg] of] s/ vf; u/]/

/f]huf/L cfodf nufOg] / /f]huf/bftfx¿af6 ;+sng ul/g] x'Fbf JolQmut cfo

s/sf] xsbf/ s'g k|fb]lzs ;/sf/ x'G5 eg]/ 5'6\ofpg cGo s/sf t'ngfdf ;lhnf]

x'G5 . o; s/sf] ef/ d"ntM :yfgLo afl;Gbfn] jxg ug{] xf] . JolQmut cfo s/nfO{

k|fb]lzs txdf cltl/Qm s/ -Piggy Backing_ sf] ¿kdf ;d]t p7fpg ;lsG5 .

o;nfO{ b'O{ tl/sfn] nfu" ug{ ;lsG5 M

• /fli6«o s/ sfg'gn] lglb{i6 u/]sf] s/sf] cfwf/df k|fb]lzs ;/sf/n] cltl/Qm

s/ -Piggy Backing__ lgwf{/0f ug{ ;S5 . o;nfO{, cfDbfgLdflysf] s/ klg

eGg ;lsG5 .

• /fli6«o s/ sfg'gn] lgwf{/0f u/]cg';f/sf] JolQmut cfo s/ /sddfly k|fb]lzs

;/sf/n] cltl/Qm s/ nufpg ;S5 h;nfO{ s/dfly s/ elgG5 .

oL b'j} dfldnfdf s/sf] cfwf/dfly k|fb]lzs ;/sf/sf] lgoGq0f /xFb}g . s/sf]

cfwf/sf] lgwf{/0f s]Gb|Lo ;/sf/n] u5{ . k|fb]lzs ;/sf/n] :yfgLo l:ylt /

cfjZostfsf] cfwf/df s/sf] b/ sfod ug{ ;S5 . Psflt/ o;af6 k|fb]lzs

~ 72 ~


;/sf/nfO{ s]xL :jfoQtf k|fKt x'G5 eg] csf]{tkm{, s/sf] b/ k|fb]lzs ;/sf/n]

sfod ug{] ePsfn] ltgLx¿df hjfkmb]lxtf a9\5 lsgls o:tf] cj:yfdf s/

/fh:jsf] plrt k|of]u ePg eg] gful/sx¿n] cfjfh p7fpg ;S5g\ . t/,

o;/L k|fb]lzs ;/sf/nfO{ s/sf] ;/rfh{sf] b/ tf]Sg ;Sg] clwsf/ lbFbf k|fb]lzs

;/sf/x¿ cfcfˆgf] If]qdf nufgL cfsif{0f ug{ jf cfˆgf] cg's"n Jofkf/nfO{

cfslif{t ug{sf nflu s/sf] b/ 36fpg] c:j:y k|lt:kwf{ ug{ ;S5g\ . o:tf]

k|lt:kwf{n] Jofkfl/s jftfj/0f laufg{] l:ylt (Race to the Bottom) lgDTofpF5 .

kl/0ffdtM k|fb]lzs ;/sf/x¿n] /fh:j u'dfpF5g\ / ;|f]t ljlgof]hgdf ljs[lt

cfpF5 . To;}n], k|fb]lzs ;/sf/x¿aLr c:j:y k|lt:kwf{ /f]syfd ug{ pgLx¿n]

nufpg] cltl/Qm s/sf] Go"gtd / clwstd ;Ldf s]Gb|Lo s/ sfg'gn] lgwf{/0f

ug{'k5{ . To:tf] cj:yfdf k|fb]lzs ;/sf/nfO{ :yfgLo cfjZostfcg';f/ s/sf

b/ lgwf{/0f ug]{ xf] eg] Tolt :jfoQtf x'Fb}g .

oBlk JolQmut cfo s/dfly k|fb]lzs ;/sf/n] ;/rfh{ nufpg] Joj:yf ;+:yfut

cfo s/, d"No clej[l4 s/ jf cGtMz'Nssf] t'ngfdf k|fb]lzs txdf nufpg ;/n

x'g] ePtf klg o; lsl;dsf] s/ nufpg] ;fdfGo k|rng gePsf]n] o:tf] s/

;+3Lo g]kfnsf] nflu k|:tfj ul/g' x'Fb}g .

;'emfj

;}4flGts tyf Jofjxfl/s cfwf/df ;+3Lo g]kfndf ;+:yfut cfo s/ / JolQmut

cfo s/ b'j} s]Gb|Lo :t/d} nufOg'kb{5 . k|fGtLo ;/sf/nfO{ cfo s/df s]xL kx'Fr

lbgsf] nflu ltgLx¿nfO{ k"jf{g'dflgt s/ (Presumptive Tax) nufpg] clwsf/

lbOg'kb{5 . cfo s/ cGtu{tsf] 3/ jxfn s/ ;+sngdf :yfgLo lgsfonfO{ ;+nUg

u/fO{ ;+slnt /fh:jsf] lglZrt k|ltzt tL lgsfonfO{ pknJw u/fpg'kb{5 .

#=#=% k|fs[lts ;++;fwg s/

k|fs[lts ;+;fwg s/, t]n, UofF;, vlgh, jg cflbdf nufOG5 . o:tf s/nfO{

;fdfGotof /fli6«o txsf] s/sf] ?kdf nfu" ul/G5 lsgeg] logLx¿sf] cfwf/

ljleGg k|b]zaLr c;dfg ?kdf km}lnPsf x'G5g\ . olb oL s/ k|fb]lzs txdf

p7fOof] eg] o;n] ljQLo c;Gt'ng ;[[hgf ub{5 . To;}n], blIf0fL ;'8fg h:tf s]xL

;+3Lo b]zdf of] s/ /fli6«o ;/sf/n] p7fpg] u5{ . csf{]tkm{, sfo{Ifdtfsf b[li6n]

~ 73 ~

s/ k|0ffnLsf] :j?k

of] s/ k|b]z jf :yfgLo txdf p7fpg' klg pko'Qm 7flgG5 . of] s/ k|fs[lts

;|f]tdfly nufOG5 . k|fs[lts ;|f]t crn x'G5 . To;}n] o;sf] k|zf;lgs vr{ w]/}

x'Fb}g / k|fs[lts ;|f]tdflysf] s/ lgwf{/0f o;sf] Joj:yfkg ;Fu;Fu} x'G5 . k|fb]lzs

txdf of] sfd clws s'zntfk"j{s ug{ ;lsG5 . To;}n], Sofg8fnufot s]xL b]zdf

k|fs[lts ;+;fwg s/sf] Joj:yfkg /fHo ;/sf/n] u5{g\ . k|fs[lts ;+;fwgsf] k|of]u

ubf{ To;af6 :yfgLo hgtfdfly k|efj k5{ / kmfObf klg ltgLx¿n] kfpg'kb{5 .

cGt/f{li6«o >d ;+u7g (ILO Convention No. 169) cg';f/ s]xL b]zdf k|fs[lts

;+;fwg s/sf] cfwf/ cjl:yt ePsf k|fb]lzs ;/sf/x¿nfO{ k|fs[lts >f]taf6

k|fKt s'n /fh:jsf] lglZrt k|ltzt pTkfbs k|b]znfO{ k|bfg ul/G5 eg] lglZrt

k|ltzt To; If]qsf :yfgLo lgsfonfO{ k|bfg ul/G5 . o;}u/L, k|fs[lts ;+;fwgdf

wgL b]zx¿df eljiosf] nflu k|fs[lts ;+;fwg ef8f :j?k k|fKt /sdaf6 /fh:j

:yfloTj k'n (Revenue Stabilization Pool for Resources Rents) ;[[hgf ug]{

k|rng 5 .

;fwf/0ftM /fHosf dxTjk"0f{ ;|f]t tyf k|b]zaLr c;dfgtfk"j{s ljtl/t ;|f]tdfly

s]Gb|Lo lgoGq0f /xg'k5{ . s]Gb|Lo b[li6sf]0fn] dxTjk"0f{ To:tf 7"nf k|fs[lts

;+;fwgdfly s]Gb|Lo ;/sf/n] s/ nufpg'kb{5, h;af6 l;ª\uf] b]zsf hgtfn]

kmfObf kfpg'kb{5 . t]n, UofF; tyf vfgL o:tf ;|f]tdf k5{g\ . 9'+uf, afn'jf,

df6f]h:tf sd dxTjk"0f{ ;|f]tdfly k|fb]lzs tyf :yfgLo ;/sf/sf] lgoGq0f

/xg'kb{5 . To;df k|fb]lzs jf :yfgLo ;/sf/n] s/ nufpg kfpg'k5{ .

;'emfj

g]kfnsf] kl/k|]Iodf s]Gb|Lo, k|fb]lzs tyf :yfgLo ;/sf/nfO{ k|fs[lts ;+;fwg s/

nufpg] clwsf/ lbOg'k5{ . k|fb]lzs jf :yfgLo ;/sf/n] :yfg ljz]ifsf k|fs[lts

;||f]tdfly s/ nufpg ;S5g\ . pbfx/0fsf nflu, lhNnf ljsf; ;ldltx¿n] afn'jf,

9'+uf, /f]8f, :n]6, lznfv08dfly s/ nufpg ;S5g\ . /fli6«o dxTjsf k|fs[lts

;|f]tdfly s/ p7fpg] clwsf/ eg] s]Gb|Lo ;/sf/;Fu x'g'k5{ . g]kfndf s]xL

k|fs[lts ;|f]taf6 eljiodf cfo cfh{g ug]{ k|r'/ ;Defjgf /x]sf] 5 . To:tf] ;|f]tsf]

pknJwtf s]xL ;Lldt ef}uf]lns If]qdf dfq x'g] x'Fbf To;sf] cfo k|b]znfO{ lbOFbf

;|f]tx¿sf] c;dfg ljt/0f x'g ;Sb5 .

~ 74 ~


#=#=^ ;fdflhs ;'/Iff s/

;fdflhs ;'/Iff s/ >d;Fu ;DalGwt cfodf nufOG5 . >lds / :j/f]huf/ JolQm

b'j}n] ;fdflhs ;'/Iff s/ lt5{g\ . >ldssf dfldnfdf of] s/ >lds / /f]huf/bftf

b'j}n] lt5{g\ eg] :j/f]huf/ JolQmx¿ cfkm}+n] ;fdflhs ;'/Iff s/ ltg{'k5{ . g]kfndf

xfn /f]huf/Lsf] cfo ePsf Psn k|fs[lts JolQmsf] jflif{s b'O{ nfv krf; xhf/

?k}ofF;Dd / bDkltsf] xsdf jflif{s tLg nfv ?k}ofF;Dd /f]huf/Lsf] cfo ePdf

;f] cfodf !Ü sf b/n] ;fdflhs ;'/Iffsf]ifdf hDdf x'g] u/L cfo s/ nfU5 . of]

s/ kfl/>lds cfo e'QmfgL ubf{sf avt ;|f]tdf s§L ug]{ Joj:yf 5 .

;'emfj

>ldssf] kfl/>lds cfoaf6 !Ü sfl6Psf] s/afx]s g]kfndf ;fdflhs ;'/Iff s/

cl:tTjdf 5}g . lj:t[t cfwf/ ePsf] ;fdflhs ;'/Iff k|0ffnL ljsl;t ub}{ hfg'kg]{

kl/k|]Iodf ;fdflhs ;'/Iff s/ c;'n ug{] clwsf/ /fli6«o ;/sf/sf nflu cf/lIft

ul/g'kb{5 . xfn k|rngdf /x]sf] ;fdflhs ;'/Iff s/sf] cjwf/0ff dfq nfu" ul/Psf]

5 . eljiodf o;sf] bfo/f a9\g' k5{ . ;fdflhs ;'/Iffsf ;Gbe{df a[4 eQf, ckfË

eQf Pj+ j]/f]huf/L nufotsf eQfx¿ pknJw u/fpg] bfloTj s]Gb|Lo ;/sf/sf] x'g]

x'Fbf ;fdflhs ;'/Iff s/ p7fpg] clwsf/;d]t s]Gb|Lo ;/sf/df /xg'kb{5 .

#=#=& :jf:Yo ;]jf s/

g]kfn ;/sf/n] k|bfg ug]{ :jf:Yo ;]jf / ;fd'bflos c:ktfnx¿n] k|bfg ug]{

:jf:Yo ;]jfafx]ssf JolQm, ;+:yf jf lgsfox¿n] k|bfg ug]{ :jf:Yo ;]jfdf hf/L

lahs d"Nosf] %Ü sf b/n] :jf:Yo ;]jf s/ nfUg] Joj:yf 5 .

;'emfj

:jf:Yo ;]jf s/nfO{ qmdzM d"No clej[l4 s/df kl/0ft ul/g'kb{5 .

#=#=* s[lif ;'wf/ z'Ns

tf]lsPsf] dfnj:t' k}7f/L x'Fbf k}7f/L d"Nosf] tf]lsPsf] k|ltztsf b/n] s[lif ;'wf/

z'Ns nfUb5 . of] s/ eG;f/ ljGb'df ;+sng ul/G5 . t/, tL dfnj:t' k}7f/L x'Fbf

eG;f/ dx;'n nfUg] /x]5 eg] To:tf] k}7f/Ldf s[lif ;'wf/ z'Ns nfUb}g .

~ 75 ~

s/ k|0ffnLsf] :j?k

;'emfj

s[lif ;'wf/ z'Ns k}7f/L ul/g] j:t'df eG;f/ dx;'n;Fu} eG;f/ sfof{non] eG;f/

dx;'nsf] ljsNksf] ?kdf c;'n ug]{ x'Fbf of] s/ klg s]Gb|Lo ;/sf/s} clwsf/If]qleq

kb{5 . ljZj Jofkf/ ;+u7gsf] ;b:osf] x}l;otn] kfngf ug'{kg]{ k|ltj4tf cg'?k

o; s/nfO{ vf/]h ug'{kg]{ x'G5 .

#=#=( b"/;+rf/ ;]jf b:t'/÷6]lnkmf]g :jfldTj z'Ns

b"/;~rf/ ;]jf pknAw u/fpg] ;+:yfn] u|fxsaf6 lng] dx;'nsf] !)Ü /sd

b"/;~rf/ ;]jf b:t'/ afkt c;"n ub{5 . o; s/af6 p7]sf] b:t'/ /sd b"/;~rf/

;]jf pknAw u/fpg] ;+:yfn] d"No clej[l4 s/;Fu} /fh:jdf bflvnf ug'{k5{ .

csf]{tkm{, 6]lnkmf]g h8fg ug]{ u|fxsaf6 6]lnkmf]g :jfldTj z'Nsjfkt Ps xhf/

?k}ofF c;"n ul/G5 . 6]lnkmf]gsf] :jfldTj kl/jt{g ePsf] cj:yfdf 6]lnkmf]gsf]

:jfldTj k|fKt ug]{ JolQmaf6 ;d]t To:tf] z'Ns c;"n ul/G5 . t/, clu|d e'QmfgL

x'g] -lk|–k]8_ df]afOn 6]lnkmf]gsf] xsdf k|To]s l;dsf8{ / l/rfh{ sf8{sf] d"Nodf

@Ü sf b/n] 6]lnkmf]g :jfldTj z'Ns nfUb5 .

;'emfj

b"/;+rf/ ;]jfdf cGtz'Ns nufO{ b"/;+rf/ ;]jf b:t'/ tyf 6]lnkmf]g :jfldTj z'Ns

5'§} nufpg] Joj:yfsf] cGTo ul/g'kb{5 .

#=#=!) jg k}bfj/ z'Ns

g]kfn ;/sf/åf/f ;fd'bflos jgsf] ?kdf x:tfGt/0f ul/Psf /fli6«o jgdWo]

pkef]Qmf ;d"xn] k|rlnt sfg'gadf]lhd sfo{of]hgf agfO{ lgsflnPsf] ;fn /

vo/sf sf7 pkef]Qmf ;d"xaflx/ Jofkfl/s k|of]hgsf nflu laqmL u/]df k|fKt

/sddWo] !%Ü jg k}bfjf/ z'Nsjfkt g]kfn ;/sf/sf] ;l~rt sf]ifdf hDdf

ug'{kg]{ Joj:yf 5 .

;'emfj

o; s/nfO{ klg s]Gb|Lo :t/d} /flvg'kb{5 .

~ 76 ~


#=#=!! k|b'if0f lgoGq0f z'Ns

g]kfnleq laqmL ljt/0f x'g] k]6«f]n tyf l8h]ndf k|lt ln6/ krf; k};fsf b/n]

k|b'if0f lgoGq0f z'Ns nfUb5 .

;'emfj

dfly pNn]v ul/Pcg';f/ k]6«f]lnod kbfy{df cGtMz'Ns nufO{ o; s/nfO{ vf/]h

ul/g'kb{5 .

#=#=!@ sfa{g s/

k|b'if0f;DaGwL ljifosf] k|lt/f]w ug{ sfa{g s/ nufOG5 . o:tf d'2f s]Gb|Lo tyf

cGt/–s]Gb|Lo :t/df ;N6\ofpg' kg]{ x'G5 .

;'emfj

o; s/nfO{ s]Gb|Lo ;/sf/sf nflu cf/lIft ug{'k5{ . o;}u/L jftfj/0fsf] ;'/Iffdf

of]ubfg u/]jfkt cGt/f{li6«o ;+:yfaf6 k|fKt ul/g] /sd;d]t s]Gb|Lo ;/sf/sf]

sf]ifdf /xg] Joj:yf ul/g' pko'Qm x'G5 .

#=#=!# ;8s÷;jf/L ;fwgdf cfwfl/t s/

xfn ;8s tyf ;jf/L ;fwgdf s]Gb|Lo tyf :yfgLo txdf ljleGg s/ nfUg]

u/]sf 5g\ . s]Gb|df ;8s lgdf{0f tyf ;Def/ b:t'/, ;8s dd{t tyf ;'wf/

b:t'/ / tf]lsPsf] ;8sdf ;8s pkef]u u/]jfktsf] b:t'/ nfUb} cfPsf 5g\ .

;8s lgdf{0f tyf ;Def/ b:t'/ sf/, lhk, Eofgnufotsf ;jf/L ;fwgx¿df

d"Nosf] %Ü n] nfUb5 eg] df]6/;fOsndf ;L=;L= sf] cfwf/df lglb{i6 b/df

nfUg] Joj:yf 5 . o;}u/L, ;jf/L ;fwg s/ cfo s/sf] ?kdf ;jf/L ;fwgsf]

k|sf/ tyf ;L=;L= cg';f/ jflif{s ?kdf lglb{i6 b/n] nfUb5 . csf]{tkm{, ljb]zaf6

g]kfndf k}7f/L x'g] k]6«f]ndf k|lt ln6/ rf/ ?k}ofF / l8h]ndf k|lt ln6/ b'O{ ?k}ofF

;8s dd{t tyf ;'wf/ b:t'/ eG;f/ laGb'd} nufpg] Joj:yf 5 . o;}u/L, ;8s

af]8{ P]g cGtu{t tf]lsPsf] ;8s pkef]u u/]jfkt k6s] ;8s k|of]u s/ nufpg]

Joj:yf 5 .

~ 77 ~

s/ k|0ffnLsf] :j?k

o;sf cltl/Qm lhNnf ljsf; ;ldltn] cfˆgf] ;|f]taf6 lgdf{0f u/]sf] jf cfkm"nfO{

x:tfGt/0f e} cfPsf] ;8s, af6f] tyf k'naf6 cfjfudg ug]{ ;jf/L tyf oftfotsf

;fwgdf k6s] ;jf/L s/ nufpg] Joj:yf 5 . o;}u/L ufpF ljsf; ;ldlt tyf

gu/kflnsfn] klg cfˆgf] If]qleqsf tf]lsPsf] ;jf/Ldf ;jf/L btf{ tyf jflif{s

;jf/L s/ / cfˆgf] If]qdf cfpg] ;a} k|sf/sf ;jf/Ldf k6s] ;jf/L ;fwg s/

nufpg ;Sg] Joj:yf 5 .

;'emfj

k/Dk/fut ?kdf ;8s jf ;jf/L ;fwgdf nufOg] s/nfO{ ;8s k|of]u jfkt

lnOg] nfe (Benefit/Utility) s/sf ?kdf lnOGYof] . t/ ;jf/L ;fwgsf] k|of]un]

jftfj/0fdf k|lts"n c;/ kfg]{, hg:jf:Yo laufg]{, ;8s hfd e} c?nfO{ c;'ljwf

x'g], ;8s b'3{6gf x'g] cflb ePsf]n] klg xfn ;8s÷;jf/L ;fwgdf s/ nufpg'kg]{

cfjZostf a9\b} uPsf] 5 . of] s/ ;jf/L ;fwg btf{ tyf gjLs/0f b:t'/, ;8ssf]

k|of]u u/]jfkt k6s] b:t'/, ;8s jf k'n 6f]n, jf OGwgdf nufpg ;lsG5 . of]

s/ jftfj/0fLo cfwf/df s]Gb|Lo txdf nufpg pko'Qm x'g] ePtf klg ;+3fTds

Joj:yfdf :jf:Yo ;]jf k|bfg ug]{ sfo{df k|b]z a9L lhDd]jf/ x'g'kg]{ kl/k|]Iodf o;

s/nfO{ k|fb]lzs txdf nufpg'kg]{ x'G5 . o;sf ;fy} ;+3fTds zf;g Joj:yfdf

;jf/L ;fwg btf{ tyf gjLs/0f k|fb]lzs ;/sf/sf] clwsf/If]qleq x'g] ePsf]n]

klg of] s/ p7fpg] lhDdf klg k|fb]lzs ;/sf/nfO{ lbg' /fd|f] x'G5 . :yfgLo

txdf nfUg] jflif{s ;jf/L ;fwg s/ klg k|fb]lzs ;/sf/n] ;+sng u/]/ :yfgLo

lgsfonfO{ lbg] Joj:yf ul/g'kb{5 . s/sf] b/df k|fGtx¿aLr 7"nf] leGgtf ePdf

To;n] ;jf/L ;fwg btf{ tyf gjLs/0f sd b/ ePsf] If]qtkm{ k|jfx ug{ ;Sg]

ePsf]n] k|fGtx¿aLr ;dGjo sfod u/L b/df Ps?ktf sfod ul/g''kb{5 . ;jf/L

;fwgsf] b/ ;jf/Lsf] OlGhg, tf}n / cfo'df cfwfl/t x'g'kb{5 . 7"nf ;jf/L

;fwgn] ;8s l56f] / a9L laufg]{ / k'/fgf] ;jf/L ;fwgn] jftfj/0f a9L k|b'lift

(Pollute) ug]{ xF'bf ltgLx¿df a9L b/ nfUg'kb{5 . xfn k]6«f]nsf] k}7f/Ldf k|lt

ln6/ rf/ ?k}ofF / l8h]nsf] k}7f/Ldf k|lt ln6/ b'O{ ?k}ofFsf] b/n] nflu/x]sf

;8s dd{t tyf ;'wf/ b:t'/nfO{ vf/]h u/L / k]6«f]n / l8h]ndf cGtMz'Ns nfUg]

Joj:yf ul/g'kb{5 .

~ 78 ~


#=#=!$ l6s6 b:t'/

;fdfGotof ;DklQ x:tfGt/0f;Fu ;DalGwt sfg'gL sfuhftdf :6\ofDk 8\o'6L

nufOG5 . ;]So'l/6L, k]6]G6, k|ltlnlk clwsf/ cflbdf :6\ofDk 8\o'6L nufOG5 .

ljlgdokq, n]gb]gkq, r]s, ladf kf]ln;L, k|tLtkq, ljjfxsf] nfO;]G; cflbsf

;fy} :6s, ;]o/ tyf ;DklQsf] sf/f]af/;DaGwL sfuhftdf :6\ofDk 8\o'6L

nufOG5 . g]kfndf of] s/ cfo l6s6 b:t'/ P]g, @)!( cGtu{t n]gb]gsf] td;'s,

l6Kkg, jxfn sj'lnot, u}/;+:yfut s[lifhGo j:t'afx]s laqmLgfdfsf] sfuhft,

z]o/ l8a]Gr/ :6ssf] v/Lb–laqmL;DaGwL sfuhft, ljlgdokq / k|lt1fkq, jLdf

n]v;DaGwL sfuhft / 3/, k;n, xn, xf]6]n / sf]7fsf] axfn j'em]sf] e/kfO{h:tf

sfuhkqdf nfUg] Joj:yf 5 .

of] s/ s]Gb|Lo tyf k|fb]lzs÷:yfgLo txdf nufpg ;lsg] ePtf klg c:6«]lnof,

blIf0fL ;'8fg / cd]l/sfh:tf ;+3Lo b]zx¿df k|fb]lzs ;/sf/n] :6\ofDk 8\o'6L

p7fpg] u5{g\ .

;'emfj

g]kfndf :6\ofDk 8\o'6L k|fb]lzs ;/sf/sf nflu cf/lIft ul/g'k5{ . jfl0fHo /

Jofkf/df x'g ;Sg] s/ k|]l/t ljs[ltaf6 aRg ljleGg k|fb]lzs ;/sf/n] p7fpg]

:6fDk 8\o'6Lsf] b/nfO{ ;dfg agfpg'k5{ .

#=#=!% 3/ hUuf /lh:6«]zg b:t'/

hUuf tyf ejg h:tf ;DklQsf] :jfldTj x:tfGt/0fdf 3/–hUuf /lh:6«]zg b:t'/

nfU5 . d'n'sdf lj=;+= @)&@ ;fn j}zfv dlxgfdf >+[vnfj4 ?kdf cfPsf]

dxfdxfe"sDkn] e"pkof]u of]hgf / ejg lgdf{0f ;+lxtftkm{ ;r]t tyf ;hu

x'g'kg]{ tYo :ki6 u/]sf] 5 . o; ;Gbe{df pko'Qm lsl;dsf] e"pkof]u of]hgf, gLlt,

P]g, lgod tyf dfu{lgb]{zg b|'t ?kdf tof/ u/L To;nfO{ s8fOsf ;fy sfof{Gjog

ul/g'kb{5 / 3/ hUuf /lh6«];g b:t'/nfO{ klg oxL dfu{tkm{ 8f]¥ofOg' kb{5 .

;'emfj

3/–hUuf /lh:6«]zg b:t'/ To:tf] txsf] ;/sf/sf] clwsf/leq kg{'k5{ h;nfO{

hldg, ejgh:tf ;DklQsf] :jfldTjsf] clen]v /fVg] clwsf/ x'G5 .

~ 79 ~

s/ k|0ffnLsf] :j?k

#=#=!^ lzIff ;]jf z'Ns

lghL If]qaf6 ;~rflnt b]zel/sf pRr dfWolds lzIffeGbf dflysf] lzIff k|bfg

ug]{ lzIf0f ;+:yf, sf7df8f}+ pkTosfleq tyf pkdxfgu/kflnsf, gu/kflnsf /

lhNnf ;b/d'sfd tyf cfGtl/s /fh:j ljefun] tf]s]sf] :yfgdf ;+rflnt lzIf0f

;+:yfx¿sf] xsdf ;a} txsf]] lzIff k|bfg ug]{ lzIf0f ;+:yfx¿dfly lzIff ;]jf

z'Ns nfUb5 . of] s/ egf{ z'Ns / dfl;s lzIf0f z'Nssf] !Ü sf b/n] nfUg]

Joj:yf 5 .

;'emfj

lzIff z'Ns k|fb]lzs ;/sf/sf] nflu cf/lIft ul/g'kb{5 .

#=#=!& h'jf / lr7\7fdfly s/÷Sofl;gf] /f]oN6L

oL s/ ;+of]u jf df}sfsf] v]n (Game of Chance) df nufOG5 . lr7\7f sDkgL,

h'jfsf d]l;g ;~rfnsaf6 o:tf] s/ p7fOG5 . xfn Sofl;gf] ;~rfng ug{

Ohfhtkq k|fKt JolQm tyf lgsfon] Sofl;gf] ;~rfng u/]jfkt jflif{s tLg s/f]8

?k}ofF /f]oN6L ltg'{kg]{ Joj:yf 5 . t/, cfw'lgs d]l;g jf pks/0fsf] dfWodaf6

dfq v]nfOg] v]nsf] nflu jflif{s b'O{ s/f]8 ?k}ofF /f]oN6L nfUb5 .

;'emfj

o:tf Joj;fo btf{ k|lqmofnfO{ s]Gb|Lo :t/df lgodg x'g] u/L ;f] Joj;fodf nfUg]

s/ eg] k|fGtLo ;/sf/sf nflu cf/lIft ul/g'k5{ .

#=#=!* k"jf{g'dflgt s/

cfo s/nfO{ ;fdfGo lsl;dn] nufpg g;Sg] If]q jf Joj;fodfly k"jf{g'dflgt

s/ (Presumptive Tax) nufOG5 . xfn g]kfndf o:tf] s/ jflif{s sf/f]af/ ?=

@,))),))) ;Dd jf ?= @)),))) ;Dd s/of]Uo cfo ePsf ;;fgf Joj;fodfly

nfUb5 .

;'emfj

;+3fTds Joj:yfdf k"jf{g'dflgt s/ k|fb]lzs ;/sf/sf] nflu cf/lIft ul/g'kb{5 .

~ 80 ~


#=#=!( ;DklQ s/

;DklQdf cfwfl/t s/n] :yfgLo s/sf l;4fGt k"/f ug{] ePsfn] lognfO{ /fd|f]

:yfgLo s/ dflgG5g\ . pbfx/0fsf nflu, oL s/x¿ :jfoQtfsf] l;4fGt;Fu d]n

vfG5g\ . :yfgLo ;/sf/;Fu oy]i6 /fh:j p7fpg kof{Kt ljQLo :jfoQtf x'g'k5{

eg]/ :jfoQtfsf] l;4fGtn] jsfnt u5{ . o:tf] cj:yfdf dfq p;n] cfˆgf] If]qsf

dflg;sf cfjZostf / k|fyldstfnfO{ ;Daf]wg ug{ ;S5 . :yfgLo ;/sf/n]

s]Gb|Lo ljQLo gLlt;Fu c;+ut x'g] s/ gLlt c+uLsf/ ug{ ;Sb}g . tyflk, p;n]

:yfgLo s/sf s]xL kIfdf ;dfof]hg ug{] clwsf/ kfpg'k5{ . h:tf], :yfgLo

kl/l:yltcg';f/ s/sf] b/ lgwf{/0f ug{] clwsf/ :yfgLo ;/sf/;Fu x'g'k5{ . ;DklQ

s/n] :jfoQtfsf] l;4fGt kfngf u5{ . lsgeg], oL s/sf b/ tyf cfwf/df

km]/abn x'Fbf cy{tGqdf c;/ kg]{ sd ;Defjgf /xG5 . cyf{t\, :yfgLo ;/sf/

x¿aLr ;DklQ s/sf cfwf/ / b/sf] lje]bg pNn]Vo ?kdf 7"nf] gx'Gh]n ;DklQ

s/df x'g] lje]bgsf sf/0f ;|f]t cGoq df]l8g] ;Defjgf x'Fb}g . hals cfo tyf

j:t' s/df oxL vfnsf] km]/abn x'g] xf] eg] cy{tGq w]/} k|efljt x'g ;S5 .

;DklQ s/ :yfgLo s/sf hjfkmb]xLsf] l;4fGt;Fu klg d]n vfG5 . o; l;4fGtn]

:yfgLo s/ k|0ffnLn] :yfgLo ;/sf/sf] hjfkmb]lxtf k|j4{g ug{'kg{] jsfnt u5{ .

o;f] x'gsf nflu dtbftfx¿ cfˆgf] s/ bfloTjaf/] ;r]t x'g'k5{ . s/bftfnfO{

cfkm"n] lt/]sf] s/sf af/]df hfgsf/L ePkl5 pgLx¿ :yfgLo ;/sf/sf] vr{k|lt

cle?lr /fVb5g\ . :yfgLo lgsfon] ug{ ;Sg] b'?kof]ulj?4 cfjfh p7fpg ;S5g\

h;n] :yfgLo lgsfoåf/f x'g ;Sg] ;|f]tsf] b'?kof]unfO{ /f]Sg ;S5 . ;DklQ s/n]

kf/blz{tfdfkm{t\ pRr hjfkmb]xLtf k|bfg ug{'k5{ . of] s/ 3/–hUuf wgLn] jif]{gL

ltg'{k5{ / slt lt/]sf] eg]/ ;f]em} yfxf x'G5 . o:tf] l:ylt j:t'ut s/ -ck|ToIf

s/_ df b]vf kb{}g .

:yfgLo s/sf] cfwf/ ultzLn x'g' x'Fb}g / :yfgLo s/sf] ef/ :yfgLo If]qdf

;Lldt x'g'k5{ . u}/cfjf;Lo gful/sdfly s/ nufpgaf6 :yfgLo ;/sf/nfO{

lgif]w ug{'k5{ . ;DklQ s/sf] cfwf/ :yfgLos[t x'G5 / of] :yfgLo ;/sf/sf]

If]qflwsf/aLr sd rnfodfg x'G5 . vf; ;DklQdfly s/ nufpg s'g :yfgLo

;/sf/ xsbf/ x'G5 eGg] k|foM k|:6 x'G5 . o;}n] ;DklQ s/nfO{ :yfgLo clwsf/Ln]

;lhn} lgoGq0f ug{ ;S5g\ .

~ 81 ~

s/ k|0ffnLsf] :j?k

:yfgLo s/ k|0ffnLsf] p2]Zo :yfgLo ;/sf/sf nflu /fh:jsf] ;|f]t k|bfg ug{' xf] .

;DklQ s/n] of] cfjZostf k"/f u5{ lsgeg] x/]s :yfgLo ;/sf/sf] If]qflwsf/df

hldg / ejg x'G5g\ . rqmLo ¿kn] l:y/ x'g] x'Fbf ;DklQ s/n] :yfgLo ;/sf/nfO{

lgjf{w ?kdf /fh:j k|bfg ub{5 . :yfgLo ;/sf/sf] /fh:jdf ptf/r9fj cfPdf

/ cfosf nflu 7"nf] dfqfdf dflyNnf] :t/sf ;/sf/dfly lge{/ /xg' k/]df :yfgLo

;/sf/ sdhf]/ x'G5g\ . ;DklQ s/n] :yfgLo ;/sf/nfO{ sdhf]/ x'gaf6 arfpF5 .

;fy}, ;DklQ s/n] :yfgLo afl;GbfnfO{ :yfgLo ;/sf/sf ultljlwdf cle?lr

hufpg] ck]Iff ul/G5 . o;n] :yfgLo ljsf;sf ultljlwdf hgtfnfO{ ;xefuL

u/fpF5 / nf]stGqsf] k|j4{g;d]t ub{5 .

;'emfj

ljBdfg PsfTds k|0ffnLcGtu{t g]kfndf ;DklQ s/ :yfgLo txdf p7fOg]

ul/G5 . ;+3Lo k|0ffnLdf klg oxL Joj:yf x'g'k5{ . o; p2]Zosf lglDt /fHo txdf

Pp6f gd'gf s/ sfg'g agfpg' cfjZos 5 . Tof] sfg'gn] :yfgLo s/sf cfwf/e"t

;+/rgf / ;~rfng lgb{]z ug{]5 . /, To; 9fFrfcGtu{t /x]/ x/]s :yfgLo ;/sf/n]

s/ ;dfof]hgsf ;fy} :yfgLo kl/l:ylt cg';f/ s/ nfu" ug{ ;Sg]5 .

dfnkf]t nufpg] clwsf/ :yfgLo lgsfodf ;fbf{ /fd|f] tof/L gePsf], ;dGjo

gePsf], cGtl/d Joj:yf gePsf] h:tf sf/0fn] Jofjxfl/s ;d:of b]vfk/]sf]

lyof] . xfn hUufsf] ljj/0f / gfkLsf] gSzf /fVg] sfo{ s]Gb|n] ug]{ u/]sf], /lh:6«]zg

b:t'/ s]Gb|n] p7fpg] /fh:j s]Gb| / lhNnf ljsf; ;ldltaLr afFl8g] tyf dfnkf]t

ufpF ljsf; ;ldlt tyf gu/kflnsfn] p7fpg] Joj:yf 5 . o;df ;dGjo sfod

u/L s/sf b/nfO{ ;/n agfpg'kg]{ / /fh:j ljefhg ug]{ Joj:yfnfO{ klg ;/n

agfOg'kg]{ x'G5 .

;DklQ s/sf] cfwf/ l:y/ x'G5 . s/sf] sf/0fn] 3/–hUufnfO{ Ps :yfgLo lgsfosf]

If]qaf6 csf]{ :yfgLo lgsfosf] If]qdf ;fg{ ;lsFb}g . 3/–hUuf sxfF cjl:yt 5

eGg] s'/f ;xh} yfxf x'G5 . 3/–hUufsf] d"No kl/jt{g e}/xg] x'Fbf d"Nof+sgsf]

eg] ;d:of x'G5 . t}klg dflyNnf] txsf ;/sf/nfO{ eGbf :yfgLo ;/sf/nfO{

d"Nosf] af/]df a9L hfgsf/L x'G5 . o;nfO{ Jojl:yt ug{ lj:tf/} sf/f]af/ d"No

(Transaction Value) df hfg'kb{5 . 3/–hUUffsf] d"Nosf] af/]df ;"rgf k|jfx x'g]

Joj:yf x'g'kb{5 . o;}u/L 3/–hUufsf] ljj/0f cBfjlws /fVg'kb{5 . ;a}eGbf a9L

~ 82 ~


k|fyldstf s/ ;+sng tyf sfof{GjognfO{ lbOg'kb{5 . s/;DaGwL ;"rgf ;+sng ul/g'kb{5 . s/ lahs (Tax Invoice) k7fpg]] / ;dodf ;+sng ug]{ Joj:yf x'g'kb{5 . of] s/ /fhgLlts lx;fan] sd cfsif{s x'g] ePsf]n] :yfgLo lgsfon] o;nfO{ k|efjsf/L ?kdf nfu" u/]sf 5}gg\ . o;nfO{ clgjfo{ ?kdf nfu" ug'{kg{] Joj:yf ug'{kb{5 . s/sf pRrtd / Go"gtd b/sf] ;Ldf tf]lsg'kb{5 . To;df 7"nf]

vf8n x'g' x'Fb}g .

#=#=@) 3/ jxfn s/

3/ jxfn s/ s]Gb|df cfo s/cGtu{t nufpg] Joj:yf 5 . o;}u/L dxfgu/kflnsf,

pkdxfgu/kflnsf, gu/kflnsfnfO{ klg 3/ jxfn s/ nufpg] clwsf/ 5 . o;/L

3/ jxfndf cfo s/ bf]xf]/f] nfUg uPsf] 5 .

;'emfj

;+3Lo g]kfndf 3/ jxfn s/ s]Gb|Lo ;/sf/n] p7fpg], o; s/sf] ;+sngdf :yfgLo lgsfonfO{ ;+nUg u/fpg] / ;+slnt /fh:jsf] lglZrt k|ltzt :yfgLo lgsfonfO{ k|bfg ug]{ Joj:yf ug'{kb{5 .

#=#=@! dgf]/~hg s/

ufpF ljsf; If]qdf /x]sf] :jLs[t l;g]dfxn, lel8of] xn, ;f+:s[lts k|bz{g xn h:tf dgf]/~hg :yndf dgf]/~hg s/ nufpg ;lsg] Joj:yf 5 . dgf]/~hg s/nfO{ klg pko'Qm :yfgLo s/ dflgG5 . dgf]/~hg / ;f];DaGwL ;+:yfsf] cg'udg ug{sf lglDt :yfgLo ;/sf/ a9L k|efjsf/L x'G5g\ . To;}n] of] s/ :yfgLo ;/sf/sf nflu cf/lIft ug{'k5{ . dgf]/~hg s/ / Jofj;flos lel8of] s/ Pp6} k|s[ltsf s/ ePsfn] Pp6}df ufleg'kb{5 .

#=#=@@ Jofj;flos lel8of]]]] s/

dfly pNn]v ul/Pcg';f/ o; s/nfO{ dgf]/~hg s/df ufleg' kb{5 .

#=#=@# lj1fkg s/

ufpF ljsf; ;ldlt tyf gu/kflnsfn]] ;fj{hlgs :yfgdf /flvPsf lj1fkg jf

;fOgaf]8{df lj1fkg s/ nufpg] Joj:yf 5 . ;+3Lo Joj:yfdf tNnf] txsf

~ 83 ~

s/ k|0ffnLsf] :j?k

;/sf/n] k"jf{g'dflgt s/ nufPkl5 Joj;fo s/nfO{ k"jf{g'dflgt s/df ;dfof]hg

ug'{kb{5 .

#=#=@$ Joj;fo s/

gu/kflnsf tyf ufpF ljsf; ;ldltn] cfˆgf] If]qleq tf]lsPsf] pBf]u, Jofkf/,

Joj;fo jf k]zfdf Joj;fo s/ nufpg ;Sg] Joj:yf 5 . o; Joj:yfnfO{ ;+3Lo

Joj:yfdf klg sfod} /fVg'kb{5 .

#=#=@% axfn la6f}/L s/

ufpF ljsf; If]qleq cfkm"n] lgdf{0f, /]vb]v jf rng u/]sf] xf6–ahf/, P]nfgL hUuf

jf af6f]sf] 5]]psf ef8fdf lbPsf c:yfoL k;ndf ufpF ljsf; ;ldltn] axfn

la6f}/L s/ nufpg ;Sg] Joj:yf 5 . o;nfO{ ;+3Lo Joj:yfdf Joj;fo s/sf]

c+usf] ?kdf klg ufpF ljsf; ;ldltn] nufpg'kb{5 .

#=#=@^ l/S;f, 6fFuf, PSsf, aonuf8f 8'ª\uf, s]ansf/ s/

:yfgLo lgsfon] l/S;f, 6fFuf, PSsf, aonuf8f 8'ª\uf, s]ansf/ cflbdf s/

nufpg ;Sg] Joj:yfnfO{ sfod} /flvg'kb{5 .

#=#=@& hgfj/dfly s/

hgfj/dfly nufOg] s/ :yfgLo lgsfosf] clwsf/If]qleq /flvg'kb{5 .

#=#=@* kfls{ª z'Ns

ufpF ljsf; ;ldlt tyf gu/kflnsfn] cfkm"n] Joj:yf u/]sf] ;jf/L kfs{df kfls{ª

z'Ns nufpg ;Sg] Joj:yf 5 . o; Joj:yfn] ;+3Lo k|0ffnLcGtu{t klg lg/Gt/tf

kfpg'kb{5 .

#=#=@( ;]jf z'Ns

:yfgLo ljQsf] klxnf] lgod …hxfF ;Dej x'G5, ToxfF z'Ns p7fpmÚ x'g'k5{ .

k|ToIf nfestf{ (Beneficiary) dfly nufOPsf] z'Ns k|efjsf/L dflgG5 . ;+3Lo

~ 84 ~


g]kfndf ;a} txsf ;/sf/nfO{ of] z'Ns p7fpg] clwsf/ lbOg'kb{5 . o:tf z'Nsdf

kmf]x/d}nf ;+sng, kfls{ª, ;8s, l;+rfO, Do'lhod / kfs{ k|j]z z'Ns kb{5g\ hxfF

pkef]Qmfsf] klxrfg x'G5 / ;]jf z'Ns nufpg ;lsG5 .

#=$ k|fb]lzs÷:yfgLo txdf /fh:j ;+sngsf ljlw

s/f/f]k0fsf] ;lGgs6tfsf] l;4fGtcg';f/ s'g} s/ ;/sf/sf] ;aeGbf tNnf] txaf6

k|efjsf/L 9+un] ;+sng x'g ;S5 eg] To:tf] s/sf] lhDd]jf/L ToxL txnfO{ lbg'k5{ .

ljQLo ljs]Gb|Ls/0fsf] l;4fGtn] k|fb]lzs÷:yfgLo ;/sf/sf] cfkm"cGtu{tsf s/dfly

s/sf] cfwf/, b/ / k|zf;g ;DaGwdf pgLx¿s} lgoGq0f x'g'kg]{ kIfdf jsfnt

ub{5 . s/flwsf/;DaGwL lgodn] s'g} lglZrt s/ k|fb]lzs÷:yfgLo txdf nufpg]

;DaGwdf dfu{lgb]{z ub{5 . o;f] ePtf klg s'g} lglZrt s/ b]xfodf pNn]v

ul/Padf]lhd Ps :jtGq s/sf] ?kdf, Pp6f /fi6«JofkL s/sf] ?kdf, s]Gb|Lo

s/dfly ;/rfh{ jf cltl/Qm s/sf] ?kdf jf ;xeflht s/sf] ?kdf ;+sng ug{

;lsG5 .

#=$=! :jtGq s/x¿ (Independent Taxes)

k|fb]lzs÷:yfgLo txsf ;/sf/åf/f k"0f{ ?kn] lgoGq0f x'g] s/x¿nfO{

k|fb]lzs÷:yfgLo txsf :jtGq s/sf] ?kdf lnOG5 . o:tf s/sf] cfwf/, b/ /

k|zf;g k"0f{ ?kn] k|fb]lzs÷:yfgLo ;/sf/åf/f lgwf{l/t / lgolGqt x'g'sf] ;fy}

;+slnt /fh:j klg k"0f{ ?kn] cfkm}+;Fu /fvL pkof]u ug{ kfpF5g\ . :jtGq s/n]

:jfoQtfnfO{ clej[l4 ub{5 lsgls o:tf s/sf] ;+/rgfnfO{ k|fb]lzs÷:yfgLo

;/sf/åf/f :yfgLo cfjZostfcg';f/ ;dfof]hg ug{ ;S5g\ . :jtGq s/x¿

k"0f{ ?kn] k|fb]lzs÷:yfgLo ;/sf/åf/f lgolGqt x'g] x'gfn] o:tf s/sf] ;kmntf

jf c;kmntfsf] nflu pgLx¿ g} hjfkmb]xL x'G5g\ . k|fb]lzs s/ sfof{no;Fu

s/bftfsf] l;wf / k|ToIf ;Dks{ Pj+ ;DaGw x'g] ePsf]n] pgLx¿ ;DejtM a9L

hjfkmb]xL x'g'k5{ . o;afx]s, cfˆgf] If]qdf s] s:tf cfly{s ultljlw e}/x]sf 5g\,

s;n] s;/L / s:tf]vfnsf] Jofkf/, Joj;fo ul//x]sf] 5 eGg] ;DaGwdf :yfgLo

;/sf/nfO{ g} a9L hfgsf/L x'g] x'gfn] ;;fgf Jofkf/, Joj;fonfO{ klg s/sf]

bfo/fdf Nofpg ;lsG5 . k|fb]lzs÷:yfgLo ;/sf/åf/f nufOg] :jtGq s/x¿sf]

sfof{Gjogaf6 :yfgLo ;/sf/sf] sf]ifdf lg/Gt/ ?kn] /fh:jsf] k|jfx klg x'g

~ 85 ~

s/ k|0ffnLsf] :j?k

hfG5 . t/, :jtGq s/sf] k|zf;g eg] dxFuf] x'g hfG5 lsgls x/]s k|fb]lzs÷:yfgLo

;/sf/n] cfˆgf] s/ ;+sng / ;f]sf] k|zf;gsf] nflu 5'§} k|zf;lgs ;+oGqsf]

Joj:yf ug'{kg]{ x'G5 . olt dfq xf]Og, k|fb]lzs÷:yfgLo ;/sf/sf] nflu ;'of]Uo

hgzlQmsf] klg cefj x'g ;S5 / s]Gb|Lo s/ k|zf;gsf] h:tf] pTkfbgzLntf

klg xfl;n gx'g ;S5 . ;fy} o:tf s/x¿n] s/bftfsf] s/ ;xeflutf nfut klg

a9fOlbG5, lsgls s/bftfn] s]Gb|Lo / :yfgLo tx u/L b'O{ txsf s/ k|zf;g;Fu

;DaGw /fVg'k5{ . cem Pp6} s/bftfsf] Jofkf/–Joj;fo ljleGg txsf ;/sf/sf]

sfo{If]qcGtu{t ;+rflnt ePsf] cj:yfdf t ljleGg ;/sf/sf s/;DaGwL 5'§f5'§}

gLlt, P]g–lgod / ljlw tyf k|lqmof k"/f ug'{kbf{ To:tf s/bftfsf] Joj;fosf]

;~rfng nfut / s/ ;xeflutf nfut cem} a9]/ hfG5 . x/]s k|fb]lzs÷:yfgLo

;/sf/sf] s/;DaGwL ;+/rgf cfcfˆg} lsl;dsf] x'g] x'gfn] :jtGq s/x¿n]

k|fb]lzs÷:yfgLo ;/sf/aLr c:j:y k|lt:kwf{sf] l:ylt ;[hgf ug{ ;Sg], o;af6

a9L s/sf] b/ ePsf] /fHoaf6 36L s/sf] b/ ePsf] /fHodf Jofkf/, Joj;fo tyf

nufgL ;g]{ ;Defjgf ePsf]n] ;fwgsf] k|of]u / ljt/0fdf ;d]t ljs[lt ;[hgf

x'g hfG5 .

;'emfj

• ;+3Lo Joj:yfdf l6s6 b:t'/, h'jf lr7\7fdfly s/, Sofl;gf] /f]ofN6L, lzIff

;]jf s/ 3/–hUuf s/, dfnkf]t÷e"ld s/, dgf]/~hg s/, lj1fkg s/, 8'ª\uf,

s]ansf/ ;~rfngdf nfUg] s/, jon uf8f, 6f+uf, / hgfj/dfly s/, kfls{ª

z'Ns/ ;]jf z'Nsx¿nfO{ k|fb]lzs jf :yfgLo txdf :jtGq s/sf ?kdf

nufpg'kb{5 .

#=$=@= s]Gb|åf/f k|zfl;t s/x¿ (Centrally Administered Taxes)

k|fb]lzs÷:yfgLo txdf nufOg] s/x¿ tL s/sf] cfwf/ / b/x¿ k|fb]lzs÷:yfgLo

;/sf/åf/f lgolGqt x'g] u/L /fli6«o s/ k|zf;gåf/f sfof{Gjog / k|zf;g ug{ klg

;lsG5 . pbfx/0fsf] ?kdf Sofg8fdf JolQmut / ;+:yfut cfo s/df k|fGtLo

;/sf/af6 nufOPsf] cltl/Qm s/ qmdzM So'a]s / cNa6f{ k|fGtsf] nflu afx]s

cGo k|fGtsf] nflu s]Gb|Lo s/ k|zf;gaf6 g} ;+sng x'g] ub{5 . ;fy}, Sofg8fdf

clwsf+z k|fGtLo ;/sf/sf] Harmonized Sales Tax klg s]Gb|Lo s/ k|zf;gaf6 g}

;+sng x'g] Joj:yf /x]sf] 5 . t}klg, s]Gb|Lo s/ k|zf;g;Fu k|fb]lzs÷:yfgLo ;/sf/

~ 86 ~


x¿;Fu h:tf] tNnf] txdf e}/x]sf cfly{s tyf Jofkfl/s ultljlwsf] ;DaGwdf kof{Kt

hfgsf/L gx'g] x'Fbf k|fb]lzs÷:yfgLo ;/sf/sf] s/ k|zf;gn] s]Gb|Lo s/ k|zf;gnfO{

hfgsf/L pknAw u/fP/ s/fwf/ j[l4 ug{ ;xof]u ug{ ;S5 .

k|fb]lzs÷:yfgLo txdf nufOg] s/x¿sf] k|zf;g s]Gb|Lo s/ k|zf;gaf6 x'Fbf

s/ k|zf;gsf] ;~rfng nfut sd x'g'sf] ;fy} b]zel/ Pp6} lsl;dsf ljlw tyf

k|lqmofx¿sf] cjnDag nufotsf ljleGg kmfObf x'G5g\ . of] :yfgLo s/ k|zf;g /

s/bftfsf] nflu klg cfly{s ?kn] ldtJooL x'G5 . tyflk, o;n] s/ clws[tx¿df

:yfgLo txsf ;/sf/sf] If]qflwsf/af6 ;d]t s]Gb| ;/sf/sf] nflu /fh:j ;+sng

ug]{ afgL ljsf; / lj:tf/ x'g ;S5 . o;sf] cnjf o;n] s]Gb| / k|fb]lzs÷:yfgLo

txsf ;/sf/aLr tyf k|fb]lzs÷:yfgLo ;/sf/aLrdf klg cfk;L cljZjf;

;[hgf u/fpg ;S5 .

;'emfj

;+3Lo Joj:yf cGtu{t k|fb]lzs ;/sf/sf] k"jf{g'dflgt s/sf] k|zf;g s]Gb|Lo

;/sf/n] ug'{kb{5 .

#=$=#= s]Gb|Lo s/ jf s/ cfwf/dfly cltl/Qm s/ (Piggy-backing)

k|fb]lzs÷:yfgLo txdf nufOg] s/x¿ s]Gb|Lo s/ jf s/ cfwf/dfly cltl/Qm

s/sf] ?kdf klg nufpg ;lsG5 . o;/L s/ nufpg] sfo{ lgDg b'O{ tl/sfn] ug{

;lsG5 M

• k|fb]lzs÷:yfgLo txsf] ;/sf/n] s]Gb|Lo s/ sfg'gn] s/ nufpg lglZrt

u/]sf] s/ cfwf/dfly cltl/Qm s/ nufpg ;S5, h;nfO{ s/fwf/df nfUg]

cltl/Qm s/sf] ?kdf a'lemG5 .

• k|fb]lzs÷:yfgLo txsf] ;/sf/n] s]Gb|Lo s/ sfg'gn] lgwf{/0f ug]{ s/ /sddfly

cltl/Qm s/ nufpg ;S5 h;nfO{ s/dflysf] s/sf] ?kdf a'lemG5 .

dflysf h'g;'s} cj:yfdf klg s/sf] cfwf/ s]Gb|Lo ;/sf/åf/f lglZrt ul/g] x'+bf

k|fb]lzs÷:yfgLo txsf] ;/sf/sf] s/ cfwf/dfly lgoGq0f x'Fb}g . tyflk, s]Gb|Lo

;/sf/n] to u/]sf] ;Ldfleq jf ;Ldf/lxt lx;fan] cltl/Qm s/sf] b/ tf]Sg]

~ 87 ~

s/ k|0ffnLsf] :j?k

clwsf/ eg] k|fb]lzs÷:yfgLo txsf] ;/sf/df g} cGtlg{lxt x'G5 . o:tf] Joj:yfn]

k|fb]lzs÷:yfgLo txsf] ;/sf/sf] :jfoQtfsf] l;4fGtnfO{ s]xL xb;Dd cfTd;ft\

ub{5, lsgls o;df k|fb]lzs÷:yfgLo txsf] ;/sf/n] :yfgLo cj:yfcg';f/

cltl/Qm s/sf b/ ;dfof]hg jf 36a9 ug{;S5 . k|fb]lzs÷:yfgLo txsf]

;/sf/n] cltl/Qm s/sf b/ tf]Sg kfpg] Joj:yfn] pgLx¿ a9L hjfkmb]xL x'g klg

afWo x'G5g\, lsgls ltl/Psf] cltl/Qm s/sf] ;b'kof]u gePdf :yfgLo :t/af6}

To;lj?4 cfjfh p7\g hfG5 . t/ o;af6 Jofkf/, Joj;fo tyf nufgLnfO{

cfˆgf] /fHo jf If]qdf cfslif{t ug{ jf ;g{ k|]l/t ug]{ p2]Zon] k|fb]lzs÷:yfgLo

txsf ;/sf/aLr s/sf] b/ 36fpg] c:j:y k|lt:kwf{sf] l:ylt ;[hgf x'g hfg]

;Defjgf klg /xG5 . cGttf]uTjf z"Go cfwf/df uP/ 6'ª\lug] ;Defjgf /xg] o:tf]

k|lt:kwf{af6 k|b]zx¿sf] /fh:j u'Dg] / ;|f]tsf] ljt/0fdf c;Gt'ng / ljs[lt ;[hgf

x'g hfG5 . o;n] ubf{ k|fb]lzs÷:yfgLo txsf ;/sf/x¿n] nufpg ;Sg] cltl/Qm

s/sf b/sf] Go"gtd / clwstd ;Ldf lglZrt ug{ cfjZos x'G5 .

cltl/Qm s/ k|fb]lzs÷:yfgLo s/ k|zf;g tyf s/bftf b'j}sf] nflu k|zf;lgs

?kn] ;d]t ;/n / ;lhnf] x'G5 . k|fb]lzs÷:yfgLo txsf] s/ k|zf;gnfO{ o:tf]

cltl/Qm s/ ;+sng ug{ vf;} ldlxg]t ug{ kb}{g / s/bftfx¿nfO{ klg b'O{ km/s

s/sf] cg'kfng ug{ kb}{g, g t pgLx¿nfO{ b'O{ km/s s/sf] af/]df 5'§f5'§} hfgsf/L

/fVg jf b'O{ km/s s/sf leGgleGg k|fjwfgsf] cfwf/df 5'§f5'§} s/sf] u0fgf ug{'

g} kb{5 . k|fb]lzs÷:yfgLo txsf] ;/sf/af6 nufOPsf] cltl/Qm s/ u0fgf ug{

/ s/ ltg{ 5'§} s/ ljj/0f e/L k]z ug{ klg cfjZos x'Fb}g . s]Gb| ;/sf/nfO{

ltg{'kg]{ s/sf] u0fgf ug]{ s/ ljj/0fdf g} k|fb]lzs ;/sf/nfO{ ltg'{kg]{ cltl/Qm

s/sf] ;d]t u0fgf u/L s]Gb|Lo s/;Fu g} bflvnf ug]{ Joj:yf x'G5 . s]Gb|Lo s/

k|zf;gn] g} cltl/Qm s/ ;d]t ;+sng u/L k|fb]lzs ;/sf/nfO{ x:tfGt/0f ub{5 .

o;af6 s/bftfsf] s/ ;xeflutf nfut;d]t sd x'ghfG5 . tyflk, pkNnf] txsf]

;/sf/n] ;+sng u/]sf] /fh:j ;xh} tNnf] txsf] ;/sf/nfO{ x:tfGt/0f ug{ g;Sg]

hf]lvd eg] o;df /xG5 . s/bftfn] k|fb]lzs ;/sf/nfO{ a'emfpg'kg]{ cltl/Qm s/

l;w} k|fb]lzs ;/sf/sf] /fh:j vftfdf g} bflvnf ug]{ Joj:yf u/]/ o:tf] vfnsf]

;Defjgfsf] lg/fs/0f ug{ ;lsG5 . o;afx]s s]Gb|Lo s/ k|zf;gsf clwsf/Lx¿

k|fb]lzs÷:yfgLo txsf ;/sf/n] nufPsf] cltl/Qm s/sf] k|efjsf/L sfof{Gjog

ug{ Tolt hfu?s gx'g klg ;Sb5g\ . s]Gb|Lo / k|fb]lzs÷:yfgLo s/ k|zf;gsf

~ 88 ~


clwsf/Lx¿aLr cljZjf;sf] cj:yf klg ;[hgf x'g;S5 . k|fb]lzs÷:yfgLo :t/sf]

;/sf/af6 nufOPsf] cltl/Qm s/sf] ;+sng tyf ljt/0f k|lqmofsf]] cg'udg ug{

/ s]Gb|Lo tyf k|fb]lzs ;/sf/sf s/ k|zf;sx¿aLrsf] cljZjf; x6fpg jf sd

ug{ s]Gb| / k|fb]lzs÷:yfgLo ;/sf/aLr Pp6f ;+o'Qm ;ldlt :yfkgf u/]/ o:tf]

cj:yfnfO{ lg/fs/0f ug{ ;lsG5 .

ca k|Zg p7\5 ls, k|fb]lzs÷:yfgLo txdf s'gs'g s/ jf cfodfly cltl/Qm s/

nufpg÷;+sng ug{ ;lsG5 < eG;f/ dxz'n, ;+:yfut cfo s/, d"No clej[l4

s/ tyf cGtz'Ns d"ntM s]GbLo s/ ePsf]n] logLx¿dfly k|fb]lzs÷:yfgLo txsf

;/sf/n] cltl/Qm s/ nufP/ /fh:j ;+sng ug{ pko'Qm x'Fb}g . eG;f/ dxz'n

cfoft jf lgof{tdf nufOg] ePsf]n] o;dfly k|fb]lzs÷:yfgLo txsf] ;/sf/n] s'g}

klg ?ksf] cltl/Qm s/ nufpg ;Sg] cj:yf g} x'Fb}g . ljZjdf sxL+ klg eG;f/

dxz'ndfly k|fb]lzs÷:yfgLo txsf] ;/sf/n] cltl/Qm s/ nufPsf] pbfx/0f

kfOFb}g . ;+:yfut cfo s/ lgsfosf] gfkmfdf nfUg] s/ xf] / of] s/ sDkgLsf]]

k|wfg sfof{noaf6 ;+sng ul/G5 . o;sf] cy{ s]Gb| ;/sf/n] ;+sng ug]{ ;+:yfut

cfo s/dfly k|fb]lzs÷:yfgLo txsf] ;/sf/n] cltl/Qm s/ nufpg Tolt ;lhnf]

x'Fb}g lsgls Pp6} sDkgLsf zfvf–k|zfvf ljleGg /fHodf km}lnPsf jf ;+rflnt

x'G5g\ . d"No clej[l4 s/ klg d"ntM s]Gb|Lo s/ xf] . of] s/sf] s/fwf/ cln a9L

l:y/ x'g] ePsf]n] k|fb]lzs ;/sf/åf/f s]Gb| ;/sf/n] ;+sng ug]{ d"No clej[l4

s/df cltl/Qm nufpg ;lsg] ts{ u/]sf] klg kfOG5 . t/, o;df klg afF8kmfF8sf]

;d:of x'g hfG5, lsgls s/ s§L bfaL / s/sf] bfloTj km/skm/s If]qflwsf/df

kg{ ;S5 . s'g} lglj{jfb / ;a}nfO{ dfGo x'g] ;"q k|of]u ug{ g;lsPdf s/ sxfF

e'QmfgL ug]{ jf s;n] k|fKt ug]{ egL ;lhn} Joj:yf ug{ ;lsFb}g . o;afx]s ljleGg

/fHodf km/skm/s s/sf b/ cjnDag ul/Psf] cj:yfdf o;af6 d"No clej[l4

s/ k|0ffnL g} ljs[t x'g hfG5 . oxL dfGotf cGtMz'Nssf] xsdf klg nfu" x'G5 .

JolQmut cfo s/dfly eg] afl;Gbf jf sfo{:ynsf] cfwf/df k|fb]lzs÷:yfgLo txdf

Pp6f lglZrt b/df cltl/Qm s/ nufpg ;Dej x'G5 . pbfx/0fsf] ?kdf Sofg8f

/ ;+o'Qm /fHo cd]l/sfdf /fli6«o :t/sf] JolQmut cfo s/dfly k|fb]lzs÷/fHo

txsf ;/sf/x¿n] cltl/Qm s/ nufpg] u/]sf] kfOG5 . o;}u/L Sofg8f / ;+o'Qm

/fHo cd]l/sfdf s]Gb|Lo :t/sf] cGtMz'Nsdfly klg k|fb]lzs÷:yfgLo txsf ;/sf/

x¿n] cltl/Qm s/ nufpg] u/]sf] kfOG5 .

~ 89 ~

s/ k|0ffnLsf] :j?k

;'emfjx¿

o; lsl;dsf] s/ nufpg cfof]usf] k|:tfj x'g] 5}g .

#=$=$= ;xeflht s/x¿

/fli6«o / k|fb]lzs÷:yfgLo ;/sf/x¿n] s]xL s/x¿ Pscfk;df afF8kmfF8 ug{

;S5g\ . o:tf] s/nfO{ ;xeflht s/ elgG5 . ;xeflht s/sf b/x¿ s]Gb|Lo

;/sf/n] tf]Sg'sf] ;fy} o:tf s/sf] lgwf{/0f / ;+sng klg p;}n] ub{5 . ;xeflht

s/af6 ;+sng ePsf] /fh:jsf] lglZrt k|ltzt k|fb]lzs ;/sf/nfO{ /fh:j

ljt/0f ug{sf nflu vf]lnPsf] ljeflht k'ndf hDdf ul/G5 . Pp6f lglZrt

;"qsf] cfwf/df k|fb]lzs÷:yfgLo ;/sf/sf] aLrdf ;f] /fh:j afF8kmfF8 ug{

;lsG5 . ;xeflht s/sf] cfwf/ / b/df k|fb]lzs÷:yfgLo :t/sf ;/sf/sf]

lgoGq0f gx'g] ePsf]n] pgLx¿nfO{ :yfgLo cfjZostf cg';f/ oL s/sf] :j?k /

;+/rgfdf ;dfof]hg ug]{ :jfoQtf x'Fb}g . o;afx]s ;+slnt /fh:jsf] 7"nf] c+z

k|fb]lzs÷:yfgLo ;/sf/nfO{ hfg] cj:yfdf /fli6«o s/ k|zf;gsf clwsf/Lx¿

;xeflht s/sf] k|efjsf/L sfof{Gjog ug{ k"0f{ ;dlk{t klg gx'g ;S5g\ . s]Gb|Lo

;/sf/n] ;xeflht s/x¿af6 ;+sng u/]sf] /fh:j ;xh} tNnf] txsf] ;/sf/nfO{

;do–;dodf k"0f{ jf cf+lzs ?kn] x:tfGt/0f gug{] hf]lvd klg o;df /xG5 .

;'emfj

g]kfndf ;+3Lo Joj:yf cGtu{t d"No clej[l4 s/ / cGtMz'NsnfO{ s]Gb|Lo /

k|fb]lzs ;/sf/ jLr / /lh:6«]zg b:t'/ / ;jf/L s/nfO{ k|fb]lzs ;/sf/ /

:yfgLo ;/sf/ jLr ;xeflht s/sf] ?kdf nufpg a9L pko'Qm x'g]5 .

#=$=% ;xeflht /fh:j

;xeflht /fh:j k|0ffnL cGtu{t s]Gb| ;/sf/sf] ;Dk"0f{ /fh:j k|fb]lzs÷:yfgLo

;/sf/;Fu ;xefhg ug{ ;lsG5 . o:tf] k|0ffnLdf /fh:j ;+sng s]Gb| ;/sf/n]

ub{5 . ;+slnt /fh:j k"0f{ jf cf+lzs ?kn] k|fb]lzs÷:yfgLo ;/sf/;Fu ;xefhg

ul/G5 . /fh:jsf] pTklQ jf k|flKt, hg;+Vof, s/ p7fpg ;Sg] Ifdtf jf /fh:jsf]

cfjZostfh:tf kIfnfO{ Wofgdf /fvL to ul/Psf] Pp6f lglZlrt ;"qsf] cfwf/df

/fh:j afF8kmfF8sf] Joj:yf ul/G5 .

~ 90 ~


;'emfj

o:tf] /fh:j ;dLs/0fsf cfwf/df ljt/0f ul/g'kb{5 .

#=%= ljQLo c;Gt'ng

dfly pNn]v ul/P em}+ sfo{Ifdtf / ;dtfsf cfwf/df d"No clej[l4 s/, cfo s/,

eG;f/ dx;'n / cGtMz'Ns h:tf k|d'v s/ s]Gb|Lo txdf k|efjsf/L ?kdf ;+sng

ug{ ;lsG5 . csf{]tkm{, y'k|} dxFuf ;]jfx¿ k|fb]lzs÷:yfgLo txdf k|efjsf/L

9+un] k|bfg ug{ ;lsG5 . ;fy}, /fh:j l;h{gf / ;]jf k|bfg ug{] Ifdtfsf b[li6n]

k|fb]lzs÷:yfgLo ;/sf/aLr dxTjk"0f{ cGt/ x'G5g\ . o;sf] cy{ xf]– ljleGg

txsf ;/sf/aLr vr{ / /fh:jaLr a]d]n x'G5, h;n] pmWj{ufdL -Vertical_ /

;d>]0fLut (Horizontal) c;Gt'ng lgDTofpF5 .

#=%=! pmWj{ufdL c;Gt'ng

dfly elgPem}+ clwsf+z k|d'v s/ s]Gb|Lo txdf bIftfk"j{s / ;dfgtfk"j{s

;+sng ul/G5g\ . hals, y'k|} ;]jf k|fb]lzs÷:yfgLo txdf pQd 9+un] k|bfg

ul/G5g\ . t;y{, clwsf+z k|d'v s/ /fli6«o ;/sf/nfO{ / Joo ug]{pQ/bfloTj

k|fb]lzs÷:yfgLo ;/sf/nfO{ ;'Dkg] ljZjJofkL k|rng 5 . :yfgLo ;/sf/n]

;fdflhs ;]jf / vfg]kfgLh:tf ;]jf k|bfg ug{'kg{] cfjZostf cfly{s j[l4 /

zx/Ls/0f;Fu} a9\b} hfG5 . o;/L ljleGg b]zdf ;/sf/sf ljleGg txdf ;/sf/sf

sfo{ lhDd]jf/L / pknAw ljQaLr cgd]n cj:yf l;h{gf x'G5 . o;n] pmWj{ufdL

c;Gt'ngsf] l:ylt ;[hgf ub{5 .

#=%=@ ;d>]0fLut c;Gt'ng

;+;fwg Ifdtf / cfjZostfsf b[li6n] k|fb]lzs÷:yfgLo ;/sf/aLr leGgtf x'G5 .

pbfx/0fsf nflu, s/sf cfwf/x¿ k|foM /fhwfgL tyf pBf]u tyf Jofkf/ a9L ePsf

zx/L If]qdf s]lGb|t x'G5g\ . csf{]tkm{, u|fdL0f If]qdf Joo pQ/bfloTj pRr x'G5 . ToxfF

cfw'lgs ;'ljwfsf] cefj x'G5 / /fh:jsf] cfwf/ cToGt ;Lldt x'G5 . hg;f+lVos

kl/l:yltsf sf/0fn] klg k|fb]lzs÷:yfgLo ;/sf/aLr Joo pQ/bfloTjdf cGt/

x'G5 . pbfx/0ffy{, afnaflnsf / j[4 JolQm w]/} ePsf :yfgLo lgsfodf cGo If]qsf

t'ngfdf lzIff / :jf:Yodf vr{ ug{'kg{] cfjZostf pRr x'g ;S5 . To;}u/L,

~ 91 ~

s/ k|0ffnLsf] :j?k

ef}uf]lns cjl:yltsf sf/0f klg vr{ lhDd]jf/L k|efljt x'g ;S5 . oL ;a} sf/s

tTjn] ;d>]0fLut c;Gt'ngsf] l:ylt ;[hgf ub{5 . cfDbfgLsf] ;Lldt ;|f]t ePsf

:yfgLo ;/sf/, To;df klg u|fdL0f If]qdf, of] tYo cem a9L nfu" x'G5 .

plNnlvt sf/0fx¿n] ubf{ ljleGg b]zdf k|fb]lzs÷:yfgLo ;/sf/aLr /fh:j

/ vr{sf] c;Gt'ng x'G5 . k|fb]lzs÷:yfgLo ;/sf/sf] /fh:j / vr{aLrsf] of]

ljifdtfnfO{ cGt/–;/sf/L x:tfGt/0fdfkm{t\ sd ug{ ;lsG5 . of] eg]sf] cGo

txsf ;/sf/af6 cfly{s /fzL -kmlG8ª_ k|fKt ug{' xf] . k|foM dflyNnf] txsf]

;/sf/af6 tNnf] txsf] ;/sf/n] kmlG8ª k|fKt u5{ . o:tf] x:tfGt/0f dfly pNn]v

ul/P cg';f/ /fh:j ;xefhg (Revenue Sharing) sf ?kdf / cg'bfg:j¿k

x'g ;S5 . cGt/ ;sf/L x:tfGt/0fsf] p2]Zo pmWj{ufdL / ;d>]0fLut ljQLo

c;Gt'ngdf ;'wf/ ug{' dfq} xf]Og k|fb]lzs÷:yfgLo txdf ;fj{hlgs ;]jfsf]

k|fjwfgdf If]qflwsf/aLr pkl:yt Spillover -Pp6f :yfgLo lgsfon] k|bfg u/]sf]

;]jf csf]{ :yfgLo lgsfosf afl;Gbfn] kfpg ;Sg] l:ylt_ / Negative Externality -afXotf_ sf] Ifltk"lt{ k|bfg ug{' / ;fj{hlgs ljQsf nfos j:t' tyf ;]jf (Merit Goods) sf nflu nufgL ug{' klg x:tfGt/0fsf p2]Zo x'g\ .

#=^ cg'bfg

cg'bfgsf ljleGg :j¿k x'g ;S5g\ . o; v08df eg] cg'bfgnfO{ rf/ >]0fLdf

ljefhg ul/Psf] 5 M

• lgMzt{ cg'bfg

• ;zt{ cg'bfg

• ;dLs/0f cg'bfg

• cGo cg'bfg, h:tf] M ldnfg cg'bfg, nfut k|ltk"lt{ -k"/f tyf cf+lzs_,

bftfsf] cg'bfg cflb .

#=^=! lgMzt{ cg'bfg

lgMzt{ cg'bfg -Un-conditional Grants_ nfO{ ;fdfGo cg'bfg jf Ans cg'bfg

klg elgG5 . ljgf s'g} zt{ pRr txsf] ;/sf/af6 tNnf] txsf] ;/sf/df x'g]

~ 92 ~


k};fsf] x:tfGt/0f g} lgMzt{ cg'bfg xf] . cg'bfg k|fKt ug{] ;/sf/n] o;nfO{

cfˆgf cfjZostfg';f/ k|of]u ug{ ;S5 . ;]jf k|bfgsf] Go"gQd dfkb08 jf

s'g} sfo{;Dkfbg ;"rssf] c+s'zljgf k|fKt x'g] ePsfn] o;nfO{ k|fb]lzs÷:yfgLo

;/sf/n] :yfgLo cfjZostf adf]lhd :jljj]sdf k|of]u ug{ ;S5 . o; cy{df

o:tf cg'bfgn] k|fb]lzs÷:yfgLo ;/sf/nfO{ cg'bfgsf] pkof]u ug{ a9L :jfoQtf

k|bfg u5{g\ .

#=^=@ ;zt{ cg'bfg

vf; p2]Zosf nflu dflyNnf] txsf] ;/sf/n] tNnf] txsf] ;/sf/nfO{ ug{] /sdsf]

x:tfGt/0f g} ;zt{ cg'bfg -Conditional Grants_ xf] . o;nfO{ k|fKt ug{] ;/sf/n]

cGo p2]Zosf nflu vr{ ug{ kfpFb}g . cg'bfg s;/L k|of]u ug{] jf o;sf] k|of]un]

s:tf] pknlAw xfl;n ug{] eGg] zt{sf c+s'z nufOPsf x'G5g\ . o;/L ;zt{

cg'bfgsf] k|of]udf s]xL k|ltaGw ;dfj]z ul/Psf x'G5g\ . s]Gb|Lo ;/sf/;Fu

;xdlt ePadf]lhd o:tf cg'bfgnfO{ s]xL vf; ;]jfdf k|of]u ug{'k5{ . h:tf] M

k|fylds :jf:Yo ;]jf, k|fylds lzIff cflb . oL cg'bfgn] Go"gtd dfkb08 kfngf

u/]sf] x'g'k5{ . o:tf cg'bfg cs{} If]qflwsf/sf afl;Gbfsf nflu nfe l;h{gf

ug{] :yfgLo ;]jf ;~rfng ug{sf nflu klg k|bfg ul/G5g\ . c+s'z;lxt k|fKt

x'g] ePsfn] ;zt{ cg'bfgnfO{ :yfgLo ;/sf/n] :yfgLo cfjZostfg';f/ :jtGq

9+un] k|of]u ug{ kfpFb}g . w]/} c+s'zsf] cy{ cg'bfgsf] k|of]udf k|fb]lzs÷:yfgLo

;/sf/nfO{ sd :jfoQtf k|fKt x'g' xf] .

#=^=# ;dLs/0f cg'bfg

dfly pNn]v ul/Pem}+ k|fb]lzs÷:yfgLo ;/sf/x¿ /fh:j ;DefJotf, ef}uf]lns

cjl:ylt, hg;f+lVos cj:yf / ljsf;sf] txsf cfwf/df leGg x'G5g\ . o;n]

pgLx¿aLr /fh:j l;h{gf ug{] Ifdtf / Joo lhDd]jf/Ldf leGgtf NofpF5 . o;nfO{

;dLs/0f cg'bfg -Equalization Grants_ dfkm{t\ ;Rofpg ;lsG5 . o:tf cg'bfg

To:tf k|fb]lzs÷:yfgLo ;/sf/nfO{ k|bfg ul/G5, h;sf] s/sf] cfwf/ cf};teGbf

;fgf] t/ vr{sf] cfjZostf cf};teGbf dfly x'G5g\ .

;dLs/0f cg'bfgsf] p2]Zo …t'ngfTds ?kdf ;d[4 If]qflwsf/af6 ul/a

If]qflwsf/lt/ sf]ifnfO{ k'¥ofpg' xf] . o:tf x:tfGt/0f k|foM ;dLs/0f ;"qdf

~ 93 ~

s/ k|0ffnLsf] :j?k

cfwfl/t x'G5g\ h;n] …x/]s k|fGt, /fHo jf :yfgsf]Ú …ljQLo cfjZostfÚ / …ljQLo

IfdtfÚnfO{ dfkg u5{ . pbfx/0ffy{, 8]gdfs{df s/sf] cfwf/ cf};teGbf dfly /

vr{ cfjZostf cf};teGbf d'lg ePsf gu/kflnsfx¿n] ;dLs/0f sf]ifdf s]xL

/sd ltg'{k5{ . sf]ifsf] /sdnfO{ s/sf] cfwf/ cf};teGbf d'lg / vr{ cfjZostf

cf};teGbf dfly ePsf gu/kflnsfnfO{ k'glj{t/0f ul/G5 . Sofg8fdf s/sf]

oyf]lrt cfwf/df ;]jfsf] oyf]lrt ;dfg txnfO{ ;xof]u ug{ ;+ljwfgdf g} lgMzt{

…AnsÚ x:tfGt/0fsf] Joj:yf ul/Psf] 5 . sfo{qmdn] ;dLs/0fsf] cfwf/sf lglDt

/fli6«o cf};t dfkb08 k|of]u u5{ . ;dLs/0f x:tfGt/0fsf] p2]Zo /fHox¿nfO{

cfˆgf If]qflwsf/df s/sf b/x¿sf] ;dfg txdf ;fj{hlgs ;]jfsf ;dfg tx

k|bfg ug{ ;dy{ agfpg' xf] . ;dLs/0f cg'bfg k|fb]lzs÷:yfgLo ;/sf/aLr

s/sf] cfwf/ / vr{ cfjZostfaLrsf cGt/ sd ug{ k|bfg ul/G5 . o;n]

k|fb]lzs÷:yfgLo ;/sf/nfO{ /fli6«o ;/sf/af6 a9L cg'bfg k|fKt ug{sf nflu

cfˆgf s/sf cfwf/nfO{ sd u/]/ k|:t't ug{sf nflu xf}:ofpg klg ;S5 .

#=^=$ cGo cg'bfg

cGo cg'bfgdf ldnfg cg'bfg -Matching Grants_, nfut k|ltk"lt{ cg'bfg -Cost Reimbursement Grants_, bftfsf] cg'bfg -Donor Provided Grants_ cflb k5{g\ .

ldnfg cg'bfg /fli6«o ;/sf/n] k|fb]lzs÷:yfgLo ;/sf/x¿nfO{ k|bfg u5{ .

k|fb]lzs÷:yfgLo txdf lglZrt ultljlw ;~rfngsf nflu ;xof]u ug{ of] cg'bfg

k|bfg ul/G5 . ldnfg cg'bfgn] k|fb]lzs÷:yfgLo ;/sf/nfO{ a9L /fh:j l;h{gf

ug{ ;xh agfpF5 . oBlk, o;n] ;dtn c;Gt'ngsf] ;d:ofnfO{ emg\ v/fa

agfpg klg ;S5 . k|fb]lzs÷:yfgLo ;/sf/n] nfut k|ltk"lt{ cg'bfgsf ¿kdf

klg sf]if k|fKt u5{g\ . lglZrt ultljlw ;~rfng ug{ k"/f jf cf+lzs k|ltk"lt{

cg'bfg k|of]u ug{ ;lsG5 . pRr txsf ;/sf/af6 afx]s k|fb]lzs ;/sf/n]

slxn]sfxL+ bftfaf6 klg cg'bfg k|fKt u5{g\ .

;'emfj

g]kfnsf] ;+3Lo ljQLo k|0ffnLdf klg cg'bfg dxTjk"0f{ tTj x'g]5 . o;n] pmWj{ufdL

/ ljQLo c;Gt'ngnfO{ pko'Qm 9+un] ;Daf]wg ug{ ;Sg] lx;fan] th'{df ul/g'kb{5 .

of] lgod / j:t'ut dfgb08df cfwfl/t x'g'k5{ . o;sf nflu …8f6f a];Ú :yfkgf

~ 94 ~


ug{'k5{ / o;nfO{ ;'wf/ klg ug{'k5{ . cGt/f{li6«o cg'ejn] s] b]vfpF5eg] lgMzt{

cg'bfg ljt/0f ug{] Pp6f dxTjk"0f{ dfgb08 hg;+Vof -k|ltJolQm cfodf cfwfl/t_

xf] eg] cg'bfgsf] ;dLs/0f tTj k|fb]lzs÷:yfgLo ;/sf/sf] /fh:j pTkfbg

Ifdtf / vr{ cfjZostfdf cfwfl/t x'G5 . c;n x:tfGt/0fsf] csf{] tTj lgjf{w

;+qmd0f (Held Harmless) xf], hxfF k|fb]lzs÷:yfgLo ;/sf/x¿ lgMzt{ cg'bfgsf]

ljBdfg txdf sdL cfpFb}g . :yfgLo ;/sf/nfO{ k|bfg ul/g] ljBdfg cg'bfgdf

s'g} kl/jt{g eP o;nfO{ Wofg lbOg'k5{ . ;zt{ cg'bfg eg] ;]jf k|bfgdf cfwfl/t

x'g'k5{ .

#=&= ;+:yfut Joj:yf

;+3Lo k|0ffnLdf s]Gb|Lo txsf ljQLo dfldnf ;fdfGotof s]Gb|Lo cy{ dGqfnon]

Joj:yfkg u5{ eg] /fHo txsf ljQLo dfldnf /fHosf] cy{ dGqfnon] Joj:yfkg

u5{ . o;sf cltl/Qm k|fb]lzs÷:yfgLo ;/sf/;Fu ;DalGwt ljifo cg'udg ug{sf

nflu s]Gb|Lo ;/sf/sf] …nfOg ldlg:6«LÚ x'G5 . ljQLo ljifosf] ;dLIff ug{ /

;'wf/sf pkfo l;kmfl/; ug{ Pp6f ljQLo cfof]u u7g ug{] k|rlnt cEof; klg

5 . ;+3Lo g]kfndf klg o; k|sf/sf] ljQLo ;+oGq ;fGble{s x'g]5 . xfn g]kfndf

cy{ dGqfnon] ;du| cfly{s dfldnf x]5{ eg] ;+3Lo dfldnf tyf :yfgLo ljsf;

dGqfnon] :yfgLo ;/sf/sf ultljlw cg'udg u5{ . :yfgLo ;/sf/;Fu ;DalGwt

ljQLo dfldnfdf ;'emfj k|bfg ug{ :yfgLo lgsfo ljQLo cfof]u klg 5 .

ljZjdf ljQLo cfof]u :yfkgf;DaGwL ljleGg cEof; 5g\ . s]xL b]zdf ;+3Lo ljQLo

Joj:yfsf] ;dLIff ug{ c:yfoL k|s[ltsf] :jtGq cfof]u :yfkgf ul/G5 eg] s]xL

b]zdf o:tf cfof]u :yfoL ;+:yfsf ¿kdf /xG5g\ . s]Gb|Lo tyf k|fb]lzs÷:yfgLo

;/sf/sf ;b:ox¿ ;lDdlnt ljQLo cfof]u agfpg] cEof; klg 5 . pbfx/0fsf

nflu, ef/tdf k|To]s kfFr jif{df /fi6«kltn] ljQLo cfof]u agfpF5g\ . o;df cWoIf

/ rf/ ;b:o /xG5g\ . sfg'gn] lglb{i6 u/]sf of]Uotf k'u]sf ljlzi6 lj1x¿nfO{

cfof]udf 5gf]6 ul/G5 . cfof]un] s]Gb|Lo tyf k|fb]lzs÷:yfgLo ;/sf/sf]

kf/:kl/s s/af6 /fh:j ljt/0fdf l;kmfl/; u5{ . cfof]un] ef/tsf] ;dflxt

sf]ifaf6 s]Gb|af6 /fHo ;/sf/nfO{ k|bfg ug{] ;xfotf cg'bfgsf] l;4fGtcg';f/

/fh:j ljt/0fdf ;'emfj lbG5 . ;g\ !(%) otf ef/tdf !$ j6f ljQLo cfof]u

u7g eO;s]sf 5g\ .

~ 95 ~

s/ k|0ffnLsf] :j?k

ef/tLo ;+ljwfgn] /fHo :t/sf ljQLo cfof]u u7g ug{] k|fjwfgsf] klg Joj:yf

u/]sf] 5 . :yfgLo ;/sf/ -k~rfot tyf gu/kflnsf_ sf cfly{s cj:yfsf]

;dLIff ug{ ueg{/n] k|To]s kfFr jif{df o:tf] cfof]u agfpg ;S5g\ . cfof]un]

ueg{/nfO{ ljleGg l;kmfl/; u5{ . /fHo / :yfgLo ;/sf/n] p7fpg] s/, z'Ns /

dx;'nsf] ;du| k|lqmof, :yfgLo ;/sf/n] p7fpg] s/, z'Ns jf dx;'n lgwf{/0f,

/fHosf] ;dflxt sf]ifaf6 :yfgLo ;/sf/n] kfpg] ;xfotf cg'bfg cflb ljifodf

cfof]un] ueg{/nfO{ l;kmfl/; u5{ . o;n] :yfgLo ;/sf/sf] ljQLo cj:yfdf ;'wf/

ug{ rfNg'kg{] sbd klg l;kmfl/; u5{ .

kfls:tfgdf /fli6«o ljQLo cfof]u :yfkgf ug{] ;+j}wflgs Joj:yf 5 . o:tf]

cfof]usf] cjlw kfFr jif{eGbf a9L x'Fb}g . o;df ;+3Lo cy{dGqL, k|fGtLo ;/sf/sf

cy{dGqL / /fi6«kltn] lgo'Qm u/]sf JolQmx¿ /xG5g\ . ;+3Lo / /fHo ;/sf/aLr

ljlzi6Ls[t s/x¿sf] s'n /fh:j ljt/0f k|lqmof, ;+3Lo ;/sf/n] k|fGtLo ;/sf/nfO{

k|bfg ug{] ;xfotf cg'bfg, ;+3Lo tyf k|fGtLo ;/sf/sf] shf{ lng] k|lqmof cflb

ljifodf cfof]un] /fi6«kltnfO{ l;kmfl/; u5{ . cfly{s dfldnf;Fu ;DalGwt s'g}

klg ljifodf o;n] /fi6«kltnfO{ ;Nnfx / ;'emfj lbg ;S5 .

c:6«]lnofdf /fi6«d08n cg'bfg cfof]u 5 . ;+3Lo ;/sf/n] /fHox¿;Fu Jofks

ljdz{ u/]kl5 o;sf ;b:ox¿ 5gf]6 u5{ . of] :yfoL sd{rf/L;lxtsf] :yfoL

lgsfo xf] . ljQLo x:tfGt/0f;Fu ;DalGwt dfldnfsf] ;dLIff ug{' / ljleGg

l;kmfl/; ug{' o;sf] lhDd]jf/L xf] .

g]kfndf klg :yfgLo ljQLo cfof]u :yfkgf ug{] cEof; 5 . :yfgLo :jfoQ zf;g

P]g, @)%% sf] bkmf @#& cg';f/ g]kfn ;/sf/ / :yfgLo ;/sf/aLr /fh:j

afF8kmfF8 ug{ / :yfgLo lgsfosf] /fh:j k4ltdf ;'wf/ ug{sf nflu ;'emfj k|:t't

ug{ g]kfn ;/sf/nfO{ :yfgLo lgsfo ljQLo cfof]u u7g ug{] clwsf/ 5 . ;g\

@))) df :yfgLo lgsfoåf/f nufpg'kg{] s/, /fli6«o tyf :yfgLo ;/sf/aLr

afF8kmfF8 ug{'kg{] s/sf ;fy} :yfgLo lgsfosf] ;+/rgf tyf n]vf k|0ffnLaf/] cWoog

ug{ tyf ;'emfj k|:t't ug{ :yfgLo ljQLo cfof]u aGof] . cfof]udf ljleGg ;/sf/L

c+u, :yfgLo lgsfosf] ;+3 / lghL If]qsf k|ltlglwx¿sf ;fy} /fhgLltsdL{ klg

/x]sf lyP . ;g\ @))# df :yfoL ¿kdf :yfgLo lgsfo ljQLo cfof]u aGof] .

o;sf lhDd]jf/L o;k|sf/ 5g\ M cg'bfg tyf /fh:j afF8kmfF8 gLlt / :yfgLo

~ 96 ~


lgsfoaLr ljt/0f ;+oGq agfpg', cg'bfg tyf /fh:j afF8kmfF8sf Go"gQd zt{

tyf sfo{;Dkfbg dfkb08 tof/ ug{', ljQLo ljs]Gb|Ls/0fsf dfldnfdf /fli6«o

/ :yfgLo ;/sf/aLr ;DaGw :yflkt ug{', /fh:jsf ;Defljt ;|f]taf/] :yfgLo

lgsfonfO{ ;'emfj lbg' / :yfgLo lgsfon] lng] shf{;DaGwL dfkb08 / gLlt

agfpg' .

;+3Lo k|0ffnLcGtu{t g]kfnn] ljQLo cfof]usf] pko'Qm ;+/rgf 5gf]6 ug{' cfjZos

5 . o; ;Gbe{df s]xL ;+3Lo b]zsf cg'ejsf] ;dLIff ug{' klg cfjZos 5 .

ef/tdf ;+3 ;/sf/n] lgo'Qm u/]sf cfjlws ljQLo cfof]ux¿ cToGt ;kmn

ePsf 5g\ . o;sf ;b:ox¿ k|l;4 / :jtGq 5g\ / pgLx¿sf ;'emfjn] ljQLo

gLlt lgdf{0fdf 7"nf] dxTj /fV5 . s/sf] j[l4b/, vr{sf] tx / nufgLsf] k|ltkmnsf

;DaGwdf ljQLo cfof]usf ;'emfj p;}n] ljsf; u/]sf lglZrt cfbz{df cfwfl/t

x'G5g\ . c:6«]lnofsf] /fi6«d08n cg'bfg cfof]u klg k|efjsf/L 5 . o;sf ;'emfjn]

klg 7"nf] dxTj /fV5g\ / ltgnfO{ k|foM h:tfsf] t:t} cfTd;ft\ ul/G5 . csf{]tkm{,

kfls:tfgsf] cg'ej Tolt ;'vb 5}g . lsgeg], o;sf cWoIf s]Gb|Lo ljQ dGqL /

;b?ox¿df /fHo ;/sf/sf ljQ dGqLx¿ x'g] / k|foh;f] ltgLx¿;j{;Ddt 9+un]

;'emfj lbg g;Sg] x'+bf kl/0ffdtM ToxfF k|foM ult/f]w pTkGg x'g] u/]sf] 5 .

;'emfj

cGt/;/sf/L ljQLo dfldnf d"Nof+sg ug{ / o; ;DaGwdf ;'emfj k|:t't ug{

k|l;4 ;b:ox¿ ;lDdlnt lgikIf / :jtGq ljQLo cfof]u u7g ug'{ kg]{ ;'emfj

5+ . o; cfof]udf Ps cWoIf / b'O{ ;b:o x'g'kb{5 . ltgLx¿ ;fjh{lgs lj1,

cy{zf:qL, jfl0fHozf:qL jf sfg'gljb\x¿af6 5flgg'kb{5 . cfof]usf] sfo{sfn b'O{

jif{sf] x'g'kb{5 . of] x/]s kfFr jif{df u7g ul/g'kb{5 . cfof]usf] ;lrjfno eg]

:yfoL x'g'kb{5 .

#=*= sfg'gL 9fFrf

s]Gb|Lo tyf k|fb]lzs÷:yfgLo ;/sf/sf vr{ lhDd]jf/L / s/ nufpg]

clwsf/af/] ;+3Lo b]zsf ;+ljwfgdf pNn]v ul/Psf x'G5g\ . To;}u/L, cGt/;/sf/L

x:tfGt/0f;DaGwL Joj:yf klg ;+ljwfgd} ul/Psf x'G5g\ . /fh:j afF8kmfF8,

cg'bfg ;xfotf tyf cGo ljQLo ljifo cg'udg ug{] / ;f] ;DaGwL ;'emfj k|:t't

~ 97 ~

s/ k|0ffnLsf] :j?k

ug{] ;+:yfut ;+oGq klg ;+ljwfgd} Joj:yf ul/Psf] x'G5 . s]Gb|–/fHo ljQLo

Joj:yf P]gh:tf ljQLo ;+3Lo k|0ffnL;Fu ;DalGwt ljleGg sfg'g klg c+uLsf/

ul/Psf x'G5g\ . s]Gb|Lo / k|fb]lzs÷:yfgLo ;/sf/aLr tyf k|fb]lzs÷:yfgLo

;/sf/aLr ;DkGg ug{'kg{] ;xdlt jf ;dembf/Lkqx¿ ;+3Lo ;+/rgf cGtu{t

ljQLo dfldnf;DaGwL sfg'gL k|0ffnLsf] lx:;f xf] .

;'emfj

u0ftGq g]kfnsf] cfufdL ;+ljwfgdf s]Gb|Lo tyf k|fb]lzs÷:yfgLo ;/sf/nfO{ vr{

lhDd]jf/L / /fh:j ;|f]t k|:6tM lglb{i6 ug{] k|fjwfg x'g' cfjZos 5 . s]Gb|Lo tyf

k|fb]lzs÷:yfgLo ;/sf/n] nufpg] :jtGq s/, pgLx¿aLr afF8kmfF8 x'g] s/,

/fh:j afF8kmfF8 ug{] ;+oGq, /fli6«o tyf k|fb]lzs÷:yfgLo ;/sf/aLr afF8kmfF8 x'g]

/fh:jsf] cg'kft cflb ljifodf ;+ljwfgdf :ki6 pNn]v ul/Psf] x'g'k5{ . ;+ljwfgn]

cg'bfg ;xfotf / shf{af/] klg cfjZos Joj:yf ug{'k5{ . Pp6f /fli6«o ljQLo

Joj:yfkg sfg'g c+uLsf/ ug{'k5{ h;n] b]zsf] s/ k|0ffnL lgwf{l/t ug{]5 / ljleGg

s/, dx;'n / z'Nsx¿ n]vfhf]vf / ;+sng ug{sf nflu ;fdfGo l;4fGt :yflkt

ug{]5 . o; sfg'gn] s/ k|0ffnL / s/ k|zf;gdf bf]xf]/f]kgaf6 aRg ;3fpg'sf

;fy} b]zsf] ;du| s/ k|0ffnLdf Ps¿ktf, ;+ult / ;fd~h:o Nofpg]5 . To;}u/L,

b]zdf ;dfg ¿kn] s/ sfg'g nfu" ug{ s]Gb|Lo tyf k|fb]lzs ;/sf/x¿ Pp6f s/

k|zf;g ;Demf}tfdf k|j]z ug{ ;S5g\ . /fHo ;/sf/n] nufpg ;Sg] s/, dx;'n

tyf cGo z'Nssf] n]vfhf]vf tyf ;+sngsf nflu Pp6f gd'gf /fHo s/ sfg'g

ljsf; ug{'k5{ . o;n] /fHo / :yfgLo ;/sf/nfO{ /fli6«o dfkb08 k|bfg ug{]5 .

#=(= ;xsfo{÷;dGjo÷;fd~h:o

cGt/–;/sf/L ljQLo ;DaGwsf] dfldnf ;+3Lo k|0ffnLsf ;a}eGbf dxTjk"0f{ /

hl6n ljifo x'g\ . ;+3Lo k|0ffnLsf] ;kmntfsf nflu ljleGg txsf ;/sf/aLr

;xsfo{, ;dGjo / ljZjf; cToGt dxTjk"0f{ x'G5 . ljQLo ;+3Lotfsf] efjgfnfO{

;Ddfg ug{'kb{5 . cGt/;/sf/L ljQLo ;DaGwsf ljifonfO{ …kf/:kl/s ;dembf/L /

;fd~h:osf] efjgfdfÚ Jojxf/ ug{'k5{ . ljleGg txsf ;/sf/sf clwsf/, st{Jo

/ lhDd]jf/LnfO{ k|:6tM lglb{i6 ug{' / ltgsf] kfngf ug{' cfjZos 5 . /fh:j /

vr{ lhDd]jf/Lsf] lglb{i6Ls/0f, /fh:j afF8kmfF8, cg'bfg ljt/0f tyf shf{h:tf

~ 98 ~


ljifosf nflu :ki6 / kf/bzL{ gLlt, lgb{]zs l;4fGt tyf d"Nof+sg / cg'udg

;+oGq klg ljsf; ug{' cfjZos 5/ ;DalGwt lgsfon] o:tf gLlt k"0f{ kfngf

ug{'k5{ . cGt/;/sf/L ljQLo dfldnf;Fu ;DalGwt ;+j}wflgs c+ux¿nfO{ ljsf;

ug{' / ltgnfO{ ;zQm agfpg' klg TolQs} cfjZos 5 . To;}u/L, /fhgLlts tyf

k|fljlws txdf ljQLo dfldnfaf/] lg/Gt/ ax; x'g' h?/L 5 .

cGt/–;/sf/L ljQLo ;DaGwsf ljifo k|aGw ug{ s]xL /fi6«df pRr :t/Lo /fhgLlts

d~r klg :yfkgf ul/Psf 5g\ . pbfx/0ffy{, c:6«]lnofdf …sfplG;n ckm\ c:6«]lnog

ueg{d]G6\;Ún] ;+3Lo–/fHo ljQLo Joj:yfkg, lgodgx¿sf] ;dGjo, ;]jf ljt/0f /

;fd~h:o;DaGwL ;'wf/ cflb ljifo ;dLIff u5{ . ;+3Lo k|0ffnLsf] ;kmntfsf nflu

ljleGg txsf ;/sf/aLr lgs6 ;xsfo{ sfod ug{', sl7g ljQLo dfldnfnfO{

cf}krfl/s÷cgf}krfl/s ¿kdf ;dfwfg ug{' / s/ tyf cGo ljQLo ljifonfO{

pWj{ufdL / ;dtn 9+un] ;';+ut agfpg' cTofjZos 5 .

#=!) cfly{s sfo{k|0ffnL

dfly pNn]v ul/Pcg';f/ ;+3Lo ljQ Joj:yfsf l;4fGt / cGt/f{li6«o /fd|f k|of]usf]

cfwf/df ;+3Lo g]kfnsf] ;+ljwfgdf ul/g' kg]{ cfly{s sfo{k|0ffnL o; cWofosf]

cGTodf lbOPsf] cg';"rL #=! df k|:t't ul/Psf] 5 .

#=!!= lgisif{

cGt/–;/sf/L ljQLo ;DaGwn] s]Gb|Lo tyf k|fb]lzs÷:yfgLo ;/sf/aLr vr{ tyf

/fh:j lhDd]jf/Lsf] sfo{ef/ k|ltljlDat u5{ . s]xL pQ/bfloTj lglZrt txsf]

;/sf/n] dfq ljlzi6 ¿kdf jxg u5{ . h:tf] M /fli6«o ;'/Iff / k//fi6« dfldnf

/fli6«o ;/sf/sf] lhDd]jf/L xf] eg] kmf]xf]/ ;+sng / ;8s ;kmfO :yfgLo ;/sf/sf

bfloTj x'g\ . cGo lhDd]jf/L km/s–km/s txsf ;/sf/n] km/s–km/s kl/df0fdf

lgjf{x ug{ ;S5g\ . PseGbf a9L pQ/bfloTjsf ;Gbe{df s'g txsf] ;/sf/nfO{ s'g

lhDd]jf/L lbg] eGg] ;DaGwdf s§/ lgod 5}gg\ . :yfgLo afl;Gbfdfq} nfeflGjt

x'g] ;]jfsf] lhDd]jf/L ;a}eGbf tNnf] txsf] ;/sf/nfO{ lbOg' k5{ eg] :yfgLo

;/sf/sf] PseGbf a9L If]qflwsf/sf dflg; nfeflGjt x'g] ;]jfsf] lhDd]jf/L k|b]z

;/sf/sf] x'g' k5{ . /fli6«o ;/sf/n] eg] ;du| b]z nfeflGjt x'g] ;]jf k|bfg ug{'

k5{ .

~ 99 ~

s/ k|0ffnLsf] :j?k

/fh:jsf ;Gbe{df cfly{s l:y/Ls/0fsf nflu pko'Qm s/, k|ultzLn k'glj{t/0fd'vL

s/ / If]qflwsf/aLr cToGt c;dfgtfk"j{s ljtl/t s/sf cfwf/x¿ /fli6«o

;/sf/nfO{ lglb{i6 ug{'k5{ . If]qflwsf/aLr Go"g ultzLn cfwf/ ePsf s/ /

rqmLo ¿kn] l:y/ s/ k|fb]lzs–:yfgLo ;/sf/nfO{ lglb{i6 ug{'k5{ . csf{]tkm{,

s]Gb|Lo / k|fb]lzs÷:yfgLo b'j} ;/sf/nfO{ nfe s/ / ;]jf z'Ns p7fpg] clwsf/

lbg ;lsG5 .

k|fb]lzs÷:yfgLo s/nfO{ :jtGq s/, /fli6«o ¿kdf k|zfl;t s/, …lkuL AoflsªÚ

/ kf/:kl/s s/sf ¿kdf p7fpg ;lsG5 . kf/:kl/s s/af6 ;+slnt /fh:jnfO{

s]xL ;"q jf l;4fGtsf cfwf/df k|fb]lzs÷:yfgLo ;/sf/aLr /fh:j ljt/0f ug{

;lsG5 . k|fb]lzs÷:yfgLo ;/sf/x¿n] s]Gb|Lo ;/sf/af6 cg'bfgsf :j¿kdf

ljQLo ;|f]t klg k|fKt ug{ ;S5g\ . 3f6f ah]6sf] cfly{s k|aGw ug{ oL b'j} ;/sf/n]

k};f ;fk6L lng ;S5g\ .

Pp6f ljQLo cfof]un] ljQLo dfldnf cg'udg ug{ / ;'emfj k|:t't ug{

;S5 . kf/:kl/s s/af6 ;+slnt /fh:j s]Gb|Lo tyf k|fb]lzs÷:yfgLo ;/sf/nfO{

ljt/0f, s]Gb|af6 k|fb]lzs÷:yfgLo jf wgL k|fb]lzs÷:yfgLo ;/sf/af6 ul/a

k|fb]lzs÷:yfgLo ;/sf/df ljQLo x:tfGt/0f cflb ljifodf o; cfof]un] ;dLIff

ug{'sf ;fy} ;'emfj lbg'kb{5 .

cGt/–;/sf/L ljQLo ;DaGwsf ljifo ;+3Lo k|0ffnLsf dxTjk"0f{ kIf x'g\ . ;+3Lo

k|0ffnLsf] ;kmntfsf nflu ljleGg txsf ;/sf/aLr ;xsfo{, ;dGjo / ljZjf;

cToGt dxTjk"0f{ x'G5 . ljQLo ;+3Lotfsf] efjgfnfO{ ;Ddfg ug{' cfjZos 5 .

~ 100 ~


cg';"lr #=!

cfly{s sfo{k|0ffnL

efu–!

;+3Lo cfly{s sfo{k|0ffnL

!= cfly{s clwsf/sf] afF8kmfF8

-!_ g]kfn ;/sf/, k|fb]lzs ;/sf/, :yfgLo ;/sf/sf] clwsf/ tyf ;femf cfly{s

clwsf/sf] ;"rL qmdzM cg';'rL !, @, # / $ df pNn]v eP adf]lhd x'g]5 .

-@_ ;femf cfly{s clwsf/sf] ;"rL leqsf ljifodf Joj:yflksf–;+;bn] cfwf/e"t

sfg"g th'{df u/L k|fb]lzs ;/sf/ / :yfgLo ;/sf/sf] clwsf/ :ki6 ug{

;Sg]5 . k|fb]lzs;ef / :yfgLo;efn] To:tf] cfwf/e"t sfg"gsf] cwLgdf /xL

cfjZos sfg"gL Joj:yf ldnfO{ sfof{Gjog ug{ ;Sg]5 .

-# k|fb]lzs ;/sf/ / :yfgLo ;/sf/n] cfˆgf] cfly{s clwsf/;"rL leqsf] ljifodf

cfly{s of]hgf tyf gLlt th'{df ug{ ;Sg]5 .

-$_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/nfO{ cfˆgf] If]qflwsf/ leq

lgxLt cfly{s clwsf/ ;DaGwL ljifodf lg0f{o ug]{ tyf jflif{s ah]6 agfpg]

/ sfof{Gjog ug]{ clwsf/ x'g]5 .

-%_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/sf] ah]6 3f6f Joj:yfkg

tyf ljQ cg'zf;g ;DaGwL Joj:yf k|rlnt sfg"g adf]lhd x'g]5 .

@= ah]6 lgdf{0f

-!_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/sf] ah]6 ;du| cy{tGqsf]

k|efjsf/L Joj:yfkg, kf/blz{tf / hjfkmb]xLtfnfO{ ;'b[9 ug]{ u/L agfOg] 5 .

~ 101 ~

s/ k|0ffnLsf] :j?k

-@_ k|fb]lzs ;/sf/ / :yfgLo ;/sf/sf] ah]6 vfsf, ah]6 k]; ug]{ ;do tyf

g]kfn ;/sf/sf] ah]6 Joj:yfkg;+usf] ;DaGw k|rlnt sfg"g adf]lhd x'g]5 .

#= s/ tyf z'Ns nufpg] / /fh:j p7fpg]

-!_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/n] cg';'rL % df pNn]v eP

adf]lhdsf ;|f]tx¿df s/ tyf z'Ns nufpg] / tL ;|f]tx¿af6 /fh:j p7fpg

;Sg]5g\ . t/ s'g} ;/sf/sf] txdf gk/]sf >f]tx¿df s/ tyf z'Ns nufpg]

/ /fh:j p7fpg] Joj:yf /fi6«kltn] tf]s] adf]lhd x'g]5 .

-@_ pkwf/f -!_ adf]lhd /fi6«kltn] s/ tyf z'Ns nufpg] / /fh:j p7fpg]

Joj:yf tf]Sbf /fli6«o ljQ cfof]u u7g gePsf] cj:yfdf g]kfn ;/sf/sf]

/ /fli6«o ljt cfof]u u7g ePsf] cj:yfdf To:tf] cfof]usf] l;kmfl/zsf]

cfwf/df tf]Sg' kg]{5 .

$= d"No clea[l4 s/ tyf cGtMz'Ns

-!_ d"No clea[l4 s/ tyf cGtMz'Ns ;xeflht s/sf] ?kdf g]kfn ;/sf/n]

nufpg] / p7fpg] 5 / To;/L p7fPsf] /fh:j /sd k|rlnt sfg"g adf]lhd

g]kfn ;/sf/ / k|fb]lzs ;/sf/ aLr ljt/0f ul/g] 5 .

-@_ pkwf/f -!_ adf]lhd g]kfn ;/sf/sf] lx:;fsf] /sd /fli6«o ;l~rt sf]ifdf

bflvnf ul/g] 5 / k|fb]lzs ;/sf/x¿sf] lx:;fsf] /sd Pp6f ljefHo sf]ifdf

bflvnf u/L k|rlnt sfg"g adf]lhd lgwf{l/t l;4fGtsf cfwf/df k|fb]lzs

;/sf/x¿nfO{ ljt/0f ul/g] 5 .

-#_ pkwf/f -!_ adf]lhd g]kfn ;/sf/ / k|fb]lzs ;/sf/ lar ljt/0f ul/g] /sd

/ pkwf/f -@_ adf]lhd k|fb]lzs ;/sf/x¿ aLr ljt/0f ul/g] /sd, tt\

;DaGwL sfg"gL Joj:yf geP ;Dd /fi6«kltn] ljt/0f ug{]5 .

-$_ pkwf/f -#_ adf]lhd /fi6«kltn] /sd ljt/0f ubf{ /fli6«o ljQ cfof]u u7g

gePsf] cj:yfdf g]kfn ;/sf/sf] l;kmfl/znfO{ / /fli6«o ljQ cfof]u

u7g ePsf] cj:yfdf To:tf] cfof]usf] l;kmfl/zsf] cfwf/df ljt/0f

ug{' kg]{5 .

~ 102 ~


%= C0f lng] / hdfgt lbg]

-!_ g]kfn ;/sf/n] k|rlnt sfg"gsf] clwgdf /lx cfGtl/s tyf afXo C0f /

j}b]lzs ;xfotf lng / hdfgt lbg kfpg]5 .

-@_ k|fb]lzs ;/sf/ / :yflgo ;/sf/n] k|rlnt sfg"g adf]lhd g]kfn ;/sf/n]

tf]lslbPsf] xb leq /xL g]kfn leq cfGtl/s C0f lng / hdfgt lbg

kfpg]5g\ .

^= /fh:jsf] afF8kmfF8

-!_ Joj:yflksf–;+;bn] wf/f $ df pNn]lvt /fh:j jf8FkmfF8 ;DaGwL

P]g agfpFbf /fli6«o gLlt, /fli6«o cfjZostf, k|fb]lzs ;/sf/sf] :jfoQtf,

k|fb]lzs ;/sf/n] hgtfnfO{ k'¥ofpg' kg]{ ;]jf / plgx¿nfO{ k|bfg ul/Psf]

cfly{s clwsf/, /fh:j p7fpg ;Sg] Ifdtf, ljsf; lgdf{0fdf ug'{ kg]{

;xof]u, If]qLo c;Gt'ng, u/LjL / c;dfgtf, jl~rtLs/0f, cfsl:ds sfo{

/ c:yfO{ cfjZostf k'/f ug{ ug'{ kg]{ ;xof]u h:tf s'/fx¿nfO{ dWogh/

ug'{ kg{]5 .

-@_ g]kfn ;/sf/ / k|fb]lzs ;/sf/ jLrsf] /fh:jsf] jf8FkmfF8 kf/bzL{ x'g' kg]{5 .

&= cg'bfg lbg]

-!_ g]kfn ;/sf/n] k|fb]lzs ;/sf/nfO{ pgLx¿sf] vr{sf] cfjZostf, /fh:jsf]

Ifdtf / k|of;sf] cfwf/df sfg"gdf Aoj:yf eP adf]lhd ljQLo ;dfgLs/0f

cg'bfg ljt/0f ug]{5 .

-@_ k|fb]lzs ;/sf/n] g]kfn ;/sf/af6 k|fKt cg'bfg / cfˆgf] ;|f]taf6 p7\g]

/fh:jnfO{ :yfgLo ;/sf/sf] vr{ cfjZostf, /fh:j Ifdtf / k|of;sf]

cfwf/df sfg"gdf Joj:yf ePadf]lhd :yfgLo ;/sf/nfO{ ljQLo ;dfgLs/0f

cg'bfg ljt/0f ug]{5 .

-#_ g]kfn ;/sf/n] /fli6«o ;+lrt sf]if dfkm{t k|fb]lzs ;/sf/nfO{ k|bfg ug]{

lgzt{ cg'bfg, ;zt{ cg'bfg, ;dk"/s cg'bfg jf cGo k|of]hgsf nflu lbO{g]

ljz]if cg'bfg sfg"gdf Joj:yf eP adf]lhd ljt/0f ug]{5g\ .

~ 103 ~

s/ k|0ffnLsf] :j?k

-$_ k|fb]lzs ;/sf/n] k|fb]lzs ;+lrt sf]if dfkm{t :yflgo ;/sf/nfO{ lgzt{

cg'bfg, ;zt{ cg'bfg, ;dk"/s cg'bfg jf cGo k|of]hgsf nflu lbO{g] ljz]if

cg'bfg sfg"gdf Joj:yf ePadf]lhd ljt/0f ug]{5 .

-%_ pkwf/f -!_ / -#_ adf]lhd g]kfn ;/sf/n] k|fb]lzs ;/sf/nfO{ ljt/0f ug]{

cg'bfg / pkwf/f -@_ / -$_ adf]lhd k|fb]lzs ;/sf/n] :yfgLo ;/sf/nfO{

ljt/0f ug]{ cg'bfg, tt\ ;DaGwL sfg"gL Joj:yf geP;Dd /fi6«kltn] ljt/0f

ug]{5 .

-^_ pkwf/f -%_ adf]lhd /fi6«kltn] cg'bfg ljt/0f ubf{ /fli6«o ljQ cfof]u u7g

gePsf] cj:yfdf g]kfn ;/sf/sf] l;kmfl/znfO{ / /fli6«o ljQ cfof]u u7g

ePsf] cj:yfdf To:tf] cfof]usf] l;kmfl/zsf] cfwf/df ljt/0f ug'{ kg]{5 .

*= dfn j:t'sf] lgaf{w cf];f/–k;f/

k|fb]lzs tyf :yflgo ;/sf/x¿n] cfˆgf] If]qaf6 csf]{ k|fb]lzs jf :yflgo

;/sf/sf] If]qdf k'¥ofg] jf csf{] k|fb]lzs jf :yflgo ;/sf/sf] If]qaf6 cfˆgf]

If]qdf Nofpg] jf cfˆgf] If]q eO{ csf]{ k|fb]lzs jf :yflgo ;/sf/sf] If]qdf cf];f/

k;f/ x'g] dfn j:t'sf] s'g} klg dfWod af6 ul/g] cf];f/–k;f/df s'g} k|sf/sf] s/

jf z'Ns nufpg, afwf k'¥ofpg jf lje]b ug{ kfpg] 5}gg\ .

(= /fh:j / vr{sf] n]vf Joj:yfkg

-!_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/sf] /fh:j / vr{sf] juL{s/0f

Ps} k|sf/sf] x'g]5 . tT;DaGwL Joj:yf k|rlnt sfg"g adf]lhd x'g]5 .

-@_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/n] Ps} lsl;dsf] dfGo

l;4fGtdf cfwfl/t n]vf k|0ffnL cjnDag ug]{5g\ . To;sf] k2lt / 9fFrf

k|rlnt sfg"g adf]lhd x'g]5 .

-#_ pkwf/f -!_ / -@_ adf]lhdsf] sfg"g gag];Dd tT;DaGwL Joj:yf n]vfk/LIf0f

cfof]usf] l;kmfl/;df /fi6«kltn] tf]s] adf]lhd x'g]5 .

-$_ pkwf/f -!_ / -@_ adf]lhdsf] /fh:jsf] juL{s/0f / vr{sf] juL{s/0f tyf

n]vfk|0ffnLsf] kfngf ug'{ k|fb]lzs / :yfgLo ;/sf/sf] bfloTj x'g]5 .

~ 104 ~


-%_ pkwf/f -$_ adf]lhd kfngf ug'{kg]{ bfloTj kfngf gug]{ k|fb]lzs ;/sf/nfO{

g]kfn ;/sf/n] lbg] cg'bfg To:tf] bfloTj kfngf gu/];Dd /f]Ssf /fVg

;Sg]5g\ .

-^_ pkwf/f -$_ adf]lhd kfngf ug'{kg]{ bfloTj kfngf gug]{ :yfgLo ;/sf/nfO{

k|fb]lzs ;/sf/n] lbg] cg'bfg To:tf] bfloTj kfngf gu/];Dd /f]Ssf /fVg

;Sg]5g\ .

!)= /fli6«o ;l~rt sf]if

u'7L /sd afx]s g]kfn ;/sf/nfO{ k|fKt x'g] ;a} k|sf/sf /fh:j, /fh:jsf] lwtf]df

lnOPsf ;a} shf{x¿, P]gsf] clwsf/ cGt/ut lbOPsf] h'g;'s} C0f c;'n x'Fbf

k|fKt ePsf] ;a} wg /fli6«o ;+lrt sf]ifdf cfDbfgL aflwFg]5 .

t/, lghL u'7L afx]ssf] cGo u'7Lsf] /sdsf] xsdf sfg"g agfO{ lgoldt ug{

;lsg]5 .

!!= ;/sf/L sf]if

wf/f !) df pNn]v ePb]lv afx]s g]kfn ;/sf/nfO{ k|fKt x'g] cGo h'g;'s} /sd

Ps ;/sf/L sf]ifdf cfDbfgL afFlwg]5 .

!@= /fli6«o ;+l~rt sf]if jf ;/sf/L sf]ifaf6 Joo

b]xfosf /sd afx]s /fli6«o ;l~rt sf]if jf cGo s'g} ;/sf/L sf]ifaf6 s'g} klg

/sd lemSg ;lsg] 5}g M–

-s_ /fli6«o ;l~rt sf]ifdfly Jooef/ ePsf] /sd,

-v_ ljlgof]hg P]gåf/f vr{ x'g] /sd,

-u_ ljlgof]hg ljw]os ljrf/fwLg /x]s]f cj:yfdf k]:sLsf] ?kdf P]gåf/f vr{ x'g]

/sd jf

-3_ ljz]if cj:yfdf Joosf] ljj/0fdfq ePsf] pwf/f] vr{ P]gåf/f vr{ x'g] /sd .

t/, cfsl:ds sf]ifsf xsdf wf/f !( adf]lhd x'g]5 .

~ 105 ~

s/ k|0ffnLsf] :j?k

!#= /fli6«o ;l~rt sf]ifdfly Jojef/

b]xfosf ljifo;Fu ;DalGwt vr{x¿ /fli6«o ;l~rt sf]ifdfly Jooef/ x'g]5g\ /

To:tf] Joosf] nflu Joj:yflksf–;+;bsf] :jLs[lt cfjZos kg]{5}g .

-!_ /fi6«klt / pk/fi6«kltsf] vr{ ;DaGwL P]gåf/f Joj:yf ul/Psf] /sd,

-@_ k|ltlglw ;efsf ;efd'v, /fli6«o ;efsf pkfWoIf / k|ltlglw ;efsf pk–

;efd'vnfO{ lbOg] kfl/>lds / ;'ljwfsf] /sd,

-#_ g]kfnsf] k|wfgGofofwLz, ;jf]{Rr cbfnt tyf ;+j}wflgs cbfntsf

GofofwLzx¿nfO{ lbOg] kfl/>lds, ;'ljwf / lgj[lQe/0fsf] /sd,

-$_ lgDglnlvt kbflwsf/LnfO{ lbO{g] kfl/>lds / ;'ljwfsf /sdx¿ M–

-s_ nf]s;]jf cfof]usf cWoIf / ;b:ox¿,

-v_ lgjf{rg cfof]usf k|d'v cfo'Qm / cfo'Qmx¿,

-u_ clVtof/ b'?kof]u cg';Gwfg cfof]usf k|d'v cfo'Qm / cfo'Qmx¿,

-3_ n]vfk/LIf0f cfof]usf cWoIf / ;b:ox¿,

-ª_ /fli6«o dfgj clwsf/ cfof]usf cWoIf / ;b:ox¿,

-r_ ;fdflhs ;dfj]zLs/0f cfof]usf cWoIf / ;b:ox¿,

-5_ /fli6«o k|fs[lts;|f]t cfof]usf cWoIf / ;b:ox¿,

-h_ /fli6«o ljQ cof]usf cWoIf / ;b:ox¿,

-em_ ;+3Lo ;+/rgf cfof]usf cWoIf / ;b:ox¿,

-%_ /fi6«klt / pk/fi6«kltsf] sfof{no, Joj:yflksf–;+;b, ;jf]{Rr cbfnt,

nf]s;]jf cfof]u, lgjf{rg cfof]u, clVtof/ b'?kof]u cg';Gwfg cfof]u,

n]vfk/LIf0f cfof]u, /fli6«o dfgj clwsf/ cfof]u, ;fdflhs ;dfj]zLs/0f

cfof]u, /fli6«o k|fs[lts ;|f]t cfof]u, /fli6«o ljQ cfof]u / ;+3Lo ;+/rgf

cfof]u ;DaGwL k|zf;lgs Joox¿,

-^_ g]kfn ;/sf/sf] bfloTjsf] C0f;DaGwL Jooef/,

~ 106 ~


-&_ g]kfn ;/sf/sf] lj?4 cbfntaf6 ePsf] km};nf jf cf1lKt cg';f/ ltg'{ kg]{

/sd, /

-*_ sfg"gn] /fli6«o ;l~rt sf]ifdfly Jooef/ x'g] egL lgwf{/0f u/]sf] /sd .

!$= /fh:j / Joosf] cg'dfg

-!_ /fi6«kltn] k|To]s cfly{s jif{sf] ;DaGwdf Joj:yflksf–;+;bsf b'a} ;bgsf] ;+o'Qm

a}7s ;dIf b]xfosf ljj/0f ;d]t v'nfO{ jflif{s cg'dfg k]z ug{ nufpg]5 M–

-s_ /fh:jsf] cg'dfg,

-v_ /fli6«o ;l~rt sf]ifdfly Jooef/ x'g] cfjZos /sdx¿, /

-u_ ljlgof]hg P]gåf/f Joo x'g] cfjZos /sdx¿ .

-@_ pkwf/f -!_ adf]lhd jflif{s cg'dfg k]z ubf{ ut cfly{s jif{df k|To]s

dGqfnonfO{ 5'6\ofO{Psf] vr{sf] /sd / ;f] vr{ cg';f/sf] nIo xfl;n eof]

jf ePg To;sf] ljj/0f klg ;fy} k]z ug'{ kg]{5 .

!%= ljlgof]hg P]g

ljlgof]hg P]g cg';f/ Joo x'g] cfjZos /sd zLif{sx¿df lglb{i6 u/L ljlgof]hg

ljw]osdf /flvg]5g\ .

!^= k"/s cg'dfg

-!_ s'g} klg cfly{s jif{df b]xfosf] cj:yf kg{ cfPdf /fi6«kltn] k|ltlglw ;ef;dIf

k"/s cg'dfg k]z ug{ nufpg]5g\ M–

-s_ rfn' cfly{s jif{sf lgldQ ljlgof]hg P]gåf/f s'g] ;]jfsf] nflu vr{ ug{

clVtof/L lbO{Psf] /sd ckof{Kt ePdf jf To; jif{sf] lgldQ ljlgof]hg

P]gn] clVtof/L glbPsf] gofF ;]jfdf vr{ ug{ cfjZos ePdf, jf

-v_ To; cfly{s jif{df s'g} ljlgof]hg P]gåf/f clVtof/L lbPsf] /sdeGbf

a9L vr{ x'g uPdf .

~ 107 ~

s/ k|0ffnLsf] :j?k

-@_ k"/s cg'dfgdf /flvPsf /sd zLif{sx¿df lglb{i6 u/L k"/s ljlgof]hg


!&= k]ZsL vr{

-!_ o; efudf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg ljlgof]hg ljw]os

ljrf/fwLg /x]sf] cj:yfdf cfly{s jif{sf] nflu cg'dfg ul/Psf] Joosf] s'g}

c+z cufj} k]ZsLsf ?kdf P]gåf/f vr{ ug{ ;lsg]5 .

-@_ wf/f !$ df ul/Psf] Joj:yf cg';f/ /fh:j / Joosf] cg'dfg k]z gul/P;Dd

k]ZsL vr{ ljw]os k|:t't ul/g] 5}g / k]ZsLsf] /sd cfly{s jif{sf] Joo

cg'dfgsf] t[tLof+z eGbf a9L x'g] 5}g .

t/, Joj:yflksf–;+;bsf b'a} ;bgsf] ;+o'Qm a}7s a:g g;s]sf] cj:yfdf

o:tf] k]ZsL /sd nuQ} cl3Nnf] cfly{s jif{sf] Joo cg'dfgsf] t[tLof+z eGbf

a9L x'g] 5}g .

-#_ k]ZsL vr{ P]g cg';f/ vr{ ePs]f /sd ljlgof]hg ljw]osdf ;dfj]z ul/g]5 .

!*= pwf/f] vr{

o; efudf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg k|fs[lts sf/0f jf afXo

cfqmd0fsf] cfz+sf jf cfGtl/s lj£g afwf jf cGo sf/0fn] ubf{ k|fb]lzs jf

/fi6«JofkL ;+s6sf] cj:yf ePdf wf/f !$ cGtu{t rflxg] ljj/0f v'nfpg

cJofjxfl/s jf /fHosf] ;'/Iff jf lxtsf b[li6n] cjf~5gLo b]lvPdf /fi6«kltn]

Joosf] ljj/0fdfq ePsf] pwf/f] vr{ ljw]os k|ltlglw;efdf k]z ug{ nufpg

;Sg]5g\ .

!(= cfsl:ds sf]if

P]gåf/f cfsl:ds sf]ifsf gfdn] Pp6f sf]if :yfkgf ug{ ;lsg]5 / To:tf] sf]ifdf

;do ;dodf P]gåf/f lgwf{/0f eP cg';f/sf] /sd hDdf ul/g]5 . ;f] sf]if g]kfn

;/sf/sf] lgoGq0fdf /xg]5 . g]kfn ;/sf/n] ;f] s]fifaf6 cfsl:ds sfo{sf] nflu

vr{ ug{ ;Sg]5 . To:tf] vr{sf] /sd P]gåf/f oyfzL3| ;f]wegf{ ul/g]5 .

~ 108 ~


@)= cfly{s sfo{ljlw ;DaGwL P]g

P]gåf/f ljlgof]lht Ps zLif{saf6 csf]{ zLif{sdf /sd ;fg]{ / cfly{s sfo{ljlw

;DaGwL cGo s'/fx¿ P]gåf/f Jojl:yt x'g]5 .

@!= cy{ ljw]os

-!_ b]xfosf ;a} jf s'g} ljifol;t ;DaGw /fVg] cy{ ljw]os ;/sf/L ljw]ossf]

?kdf k|ltlglw;efdf k|:t't ul/g]5 M–

-s_ ;+3Lo s/ nufpg], p7fpg], vf/]h ug]{, 5"6 lbg], kl/jt{g ug]{ jf s/

k|0ffnLnfO{ Jojl:yt ug]{ ljifo,

-v_ /fli6«o ;l~rt sf]if jf cGo s'g} ;/sf/L sf]ifsf] ;+/If0f ug]{, To:tf]

s]fifdf /sd hDdf ug]{ jf To:tf] sf]ifaf6 s'g} /sd ljlgof]hg jf vr{

ug]{ jf ljlgof]hg jf vr{ ug{ vf]lhPsf] /sd 36fpg], a9fpg] jf vf/]h

ug]{ ljifo,

-u_ g]kfn ;/sf/n] C0f k|fKt ug]{ jf hdfgt lbg] ljifo Jojl:yt ug]{ jf

g]kfn ;/sf/n] lnPsf] jf lng] cfly{s bfloTj ;DaGwL sfg"g ;+zf]wg ug]{

ljifo,

-3_ g]kfn ;/sf/sf] ;/sf/L sf]ifdf k|fKt x'g] ;a} k|sf/sf] /fh:j, C0f

c;'nLaf6 k|fKt /sd / cg'bfgsf] /sd lhDdf /fVg], nufgL ug]{ jf g]kfn

;/sf/sf] n]vfsf] n]vfk/LIf0f ug]{ ljifo, /

-ª_ v08 -s_ b]lv v08 -3_ ;Ddsf ljifox¿;+u k|ToIf ;DaGw ePsf

k|f;+lus ljifox¿

t/ s'g} cg'dltkq b:t'/, lgj]bg b:t'/, gjLs/0f b:t'/ h:tf z'Ns, b:t'/

nufpg] jf s'g} hl/jfgf jf s}b x'g] Joj:yf ePsf] sf/0fn] dfq s'g} ljw]os

cy{ ljw]os dflgg] 5}g .

-@_ s'g} ljw]os cy{ ljw]os xf] xf]O{g eGg] k|Zg p7]df k|ltlglw;efsf] ;efd'vsf]

lg0f{o clGtd x'g]5 .

~ 109 ~

s/ k|0ffnLsf] :j?k

efu–@

k|fb]lzs cfly{s sfo{k|0ffnL

@@= k|fb]lzs ;l~rt sf]if

u'7L /sd afx]s k|fb]lzs ;/sf/nfO{ k|fKt x'g] /fh:j, /fh:jsf] lwtf]df lnO{Psf

;a} shf{x¿ / P]gs]f clwsf/ cGt/ut lbO{Psf] h'g;'s} C0f / g]kfn ;/sf/af6

k|fKt x'g] cg'bfg Pj+ C0f /sd c;'n x'Fbf k|fKt ePsf] ;a} wg k|fb]lzs ;l~rt

sf]ifdf cfDbgL afFlwg]5 .

t/, lghL u'7L afx]ssf] cGo u'7Lsf] /sdsf] xsdf sfg"g agfO{ lgoldt ug{ ;lsg]5 .

@#= k|fb]lzs ;/sf/L sf]if

wf/f @@ df pNn]v ePb]lv afx]s k|fb]lzs ;/sf/nfO{ k|fKt x'g] cGo h'g;'s} /sd

Ps k|fb]lzs ;/sf/L sf]ifdf cfDbgL afFlwg]5 .

@$= k|fb]lzs ;l~rt sf]if jf k|fb]lzs ;/sf/L sf]ifaf6 Joo

b]xfosf /sd afx]s k|fb]lzs ;l~rt sf]if jf cGo s'g} k|fb]lzs ;/sf/L s]fifaf6

s'g} /sd lemSg ;lsg] 5}gM–

-s_ k|fb]lzs ;l~rt sf]ifdfly Jooef/ ePsf] /sd,

-v_ ljlgof]hg P]gåf/f vr{ x'g] /sd,

-u_ ljlgof]hg ljw]os ljrf/fwLg /x]sf] cj:yfdf k]ZsLsf] ?kdf P]gåf/f vr{ x'g]

/sd, jf ljz]if cj:yfdf Joosf] ljj/0fdfq ePsf] pwf/f] vr{ P]gåf/f Joo

x'g] /sd .

t/, cfsl:ds sf]ifsf xsdf wf/f #! adf]lhd x'g]5 .

@%= k|fb]lzs ;l~rt sf]ifdfly Jooef/

-!_ b]xfosf ljif;+u ;DalGwt vr{x¿ k|fb]lzs ;l~rt sf]ifdfly Jooef/ x'g]5g\

/ To:tf] Joosf] nflu k|fb]lzs ;efsf] :jLs[lt cfjZos kg]{ 5}g .

~ 110 ~


-@_ k|fb]lzs k|d'vsf] vr{ ;DaGwL P]gåf/f Joj:yf ul/Psf] /sd,

-#_ k|fb]lzs;efsf ;efd'v / pk–;efd'vnfO{ lbO{g] kfl/>lds / ;'ljwfsf

/sdx¿,

-$_ k|fb]lzs pRr cbfntsf GofofwLzx¿nfO{ lbO{g] kfl/>lds, ;'ljwf /

lgj[lQe/0fsf] /sd,

-%_ k|fb]lzs ;/sf/sf] bfloTjsf] C0f ;DaGwL Jooef/,

-^_ k|fb]lzs ;/sf/sf] lj?4 cbfntaf6 ePsf] km};nf jf cf1lKt cg';f/ ltg'{

kg]{ /sd, /

-&_ sfg"gn] k|fb]lzs ;l~rt sf]ifdfly Jooef/ x'g] egL lgwf{/0f u/]sf] /sd .

@^= /fh:j / Joosf] cg'dfg

-!_ k|fb]lzsk|d'vn] k|To]s cfly{s jif{sf] ;DaGwdf k|fb]lzs;efsf] a}7s ;dIf

b]xfosf ljj/0f ;d]t v'nfO{ jflif{s cg'dfg k]z ug{ nufpg]5 M–

-s_ /fh:jsf] cg'dfg,

-v_ k|fb]lzs ;l~rt sf]ifdfly Jooef/ x'g] cfjZos /sdx¿, /

-u_ ljlgof]hg P]gåf/f Joo x'g] cfjZos /sdx¿ .

-@_ pkwf/f -!_ adf]lhd jflif{s cg'dfg k]z ubf{ ut cfly{s jif{df k|To]s

dGqfnonfO{ 5'6\ofO{Psf] vr{sf] /sd / ;f] vr{ cg';f/sf] nIo xfl;n eof]

jf ePg To;sf] ljlj/0f klg ;fy} k]z ug'{ kg]{ 5 .

@&= ljlgof]hg P]g



@*= k"/s cg'dfg

-!_ s'g} cfly{s jif{df b]xfosf] cj:yf kg{ cfPdf k|fb]lzsk|d'vaf6 k|fb]lzs;ef

;dIf k"/s cg'dfg k]z ug{ nufOg] 5 M–

~ 111 ~

s/ k|0ffnLsf] :j?k

-s_ rfn" cfly{s jif{s]f lgldQ ljlgof]hg P]gåf/f s'g} ;]jfsf] nflu vr{ ug{

clVtof/L lbO{Psf] /sd ckof{Kt ePdf jf To; jif{sf] lgldQ ljlgof]hg

P]gn] clwsf/ glbPsf] gofF ;]jfdf vr{ ug{ cfjZos ePdf, jf

-v_ To; cfly{s jif{df s'g} ljlgof]hg P]gåf/f clVtof/L lbPsf] /sdeGbf

a9L vr{ x'g uPdf .

-@_ k"/s cg'dfgdf /flvPsf /sd zLif{sx¿df lglb{i6 u/L k"/s ljlgof]hg


@(= k]:sL vr{

-!_ o; efudf coGq h'g;'s} s'/f n]]lvPsf] eP tfklg ljlgof]hg ljw]os

ljrf/fwLg /x]sf] cj:yfdf cfly{s jif{sf] nflu cg'dfg ul/Ps]f Joosf] s'g}

c+z cufj} k]:sLsf] ?kdf P]gåf/f vr{ ug{ ;lsg]5 .

-@_ wf/f @^ df ul/Ps]f Joj:yf cg';f/ /fh:j / Joosf] cg'dfg k]z gul/P;Dd

k]:sL vr{ ljw]os k|:t't ul/g] 5}g / k]:sLsf] /sd cfly{s jif{sf] Joo

cg'dfgsf] t[tLof+z eGbf a9L x'g]5}g .

t/, k|fb]lzs;efsf] a}7s a:g g;s]sf] cj:yfdf o:tf] k]ZsL /sd nuQ}

cl3Nnf] cfly{s jif{sf] Joo cg'dfgsf] t[tLof+z eGbf a9L x'g]5}g .

-#_ k]:sL vr{ P]g cg';f/ vr{ ePsf] /sd ljlgof]hg ljw]osdf ;dfj]z ul/g]5 .

#)= pwf/f] vr{

o; efudf cGoq hg;'s} s'/f n]lvPsf] eP tfklg k|fs[lts sf/0f jf cGo sf/0fn]

ubf{ :yfgLo jf k|fb]lzs ;+s6sf] cj:yf ePdf wf/f @^ cGt/ut rflxg] ljj/0f

v'nfpg cJofjxfl/s b]lvPdf k|fb]lzsk|d'vn] Joos]f ljj/0fdfq ePsf] pwf/f] vr{

ljw]os k|fb]lzs;ef ;dIf k]z ug{ nufpg ;Sg]5g\ .

#!= cfsl:ds sf]if

P]gåf/f k|fb]lzs cfsl:ds sf]ifs]f gfdn] Pp6f sf]if :yfkgf ug{ ;lsg]5 /

To:tf] s]fifdf ;do ;dodf P]gåf/f lgwf{/0f eP cg';f/sf] /sd hDdf ul/g]5 .

~ 112 ~


;f] sf]if k|fb]lzs ;/sf/sf] lgoGq0fdf /xg]5 . k|fb]lzs ;/sf/n] ;f] sf]ifaf6

cfsl:ds sfo{sf] nflu vr{ ug{ ;Sg]5 . To:tf] vr{s]f /sd P]gåf/f oyfzL3|

;f]wegf{ ul/g]5 .

#@= cfly{s sfo{ljlw ;DaGwL P]g

P]gåf/f ljlgof]lht Ps zLif{saf6 csf]{ zLif{sdf /sd ;fg]{ / cfly{s sfo{ljlw


##= cy{ ljw]os

-!_ b]xfosf ;a} jf s'g} ljifol;t ;DaGw /fVg] cy{ ljw]os ;/sf/L ljw]ossf]

?kdf k|fb]lzs ;efdf k|:t't ul/g]5 M–

-s_ k|fb]lzsdf s/ nufpg], p7fpg], vf/]h ug]{, 5"6 lbg, kl/jt{g ug]{ jf s/

k|0ffnLnfO{ Jojl:yt ug]{ ljifo,

-v_ k|fb]lzs ;l~rt sf]if jf cGo s'g} k|fb]lzs ;/sf/L sf]ifsf] ;+/If0f ug]{,

To:tf] sf]ifdf /sd hDdf ug]{ jf To:tf] sf]ifaf6 s'g} /sd ljlgof]hg jf

vr{ ug]{ jf ljlgof]hg jf vr{ ug{ vf]lhPsf] /sd 36fpg], a9fpg] jf

vf/]h ug]{ ljifo,

-u_ k|fb]lzs ;/sf/n] C0f k|fKt ug]{ jf hdfgt lbg] ljifo Jojl:yt ug]{ jf

k|fb]lzs ;/sf/n] lnPsf] jf lng] cfly{s bfloTj ;DaGwL sfg"g ;+zf]wg

ug]{ ljifo,

-3_ k|fb]lzs ;/sf/L sf]ifdf k|fKt x'g] ;a} k|sf/sf] /fh:j, C0f c;'nLaf6

k|fKt x'g] /sd / cg'bfgsf] /sd lhDdf /fVg], nufgL ug]{ jf k|fb]lzs

;/sf/sf] n]vfsf] n]vfk/LIf0f ug]{ ljifo, jf

-ª_ v08 -s_ b]lv v08 -3_ df plNnlvt ljifox¿;+u k|ToIf ;DaGw ePsf

k|f;+lus ljifox¿ .

t/ s'g} cg'dltkq b:t'/, lgj]bg b:t'/, gjLs/0f b:t'/ h:tf z'Ns, b:t'/

nufpg] jf s'g} hl/jfgf jf s}b x'g] Joj:yf ePsf] sf/0fn] dfq s'g} ljw]os

cy{ ljw]os dflgg] 5}g .

~ 113 ~

s/ k|0ffnLsf] :j?k

-@_ s'g} ljw]os cy{ ljw]os xf] xf]Og eGg] k|Zg p7]df k|fb]lzs;efsf ;efd'vsf]

lg0f{o clGtd x'g]5 .

efu–#

:yfgLo cfly{s sfo{k|0ffnL

#$= :yfgLo ;l~rt sf]if

u'7L /sd afx]s :yfgLo ;/sf/nfO{ k|fKt x'g] ;a} k|sf/sf /fh:j, /fh:jsf]

lwtf]df lnOPsf ;a} shf{x¿, P]gsf] clwsf/ cGtu{t lbOPsf] h'g;'s} C0f c;'n

x'Fbf k|fKt ePsf] ;a} wg / g]kfn ;/sf/ tyf k|fb]lzs ;/sf/af6 k|fKt x'g] cg'bfg

Pj+ C0f /sd :yfgLo ;l~rt sf]ifdf cfDbfgL afFlwg]5 . t/ lghL u'7L afx]ssf]

cGo u'7Lsf] /sdsf] xsdf sfg"g agfO{ lgoldt ug{ ;lsg]5 .

#%= :yfgLo ;/sf/L sf]if

wf/f #$ df pNn]v eP b]lv afx]s :yfgLo ;/sf/nfO{ k|fKt x'g] cGo h'g;'s} /sd

Ps :yfgLo ;/sf/L sf]ifdf cfDbfgL afFlwg]5 .

#^= :yfgLo ;l~rt sf]if jf :yfgLo ;/sf/L sf]ifaf6 Joo

b]xfosf /sd afx]s :yfgLo ;l~rt sf]if jf cGo s'g} :yfgLo ;/sf/L sf]ifaf6

s'g} /sd lemSg ;lsg] 5}g M–

s_ :yfgLo ;l~rt sf]ifdfly Jooef/ ePsf] /sd,

v_ ljlgof]hg P]gåf/f vr{ x'g] /sd,

u_ ljlgof]hg ljw]os ljrf/fwLg /x]sf] cj:yfdf k]:sLsf] ?kdf P]gåf/f vr{ x'g]

/sd, jf

3_ ljz]if cj:yfdf Joosf] ljj/0f dfq ePsf] pwf/f] vr{ P]gåf/f Joo

x'g] /sd .

~ 114 ~


#&= :yfgLo ;l~rt sf]ifdfly Jooef/

b]xfosf ljifo;Fu ;DalGwt vr{x¿ :yfgLo ;l~rt sf]ifdfly Jooef/ x'g]5g\ /

To:tf] Joosf] nflu :yfgLo Joj:yflksfsf] :jLs[lt cfjZos kg]{ 5}g M–

s_ cWoIf / pkfWoIfsf] vr{ ;DaGwL P]gåf/f Joj:yf ul/Psf] /sd,

v_ :yfgLo cbfntsf GofofwLzx¿nfO{ lbOg] kfl/>lds, ;'ljwf / lgj[lQe/0fsf]

/sd,

u_ :yfgLo ;efd'v / pk;efd'vnfO{ lbOg] kfl/>lds / ;'ljwfsf] /sd,

3_ :yfgLo ;/sf/sf] bfloTjsf] C0f ;DaGwL Jooef/,

ª_ :yfgLo ;/sf/sf] lj?4 cbfntaf6 ePsf] km};nf jf cf1lKt cg';f/ ltg'{kg]{

/sd, /

r_ sfg"gn] :yfgLo ;l~rt sf]ifdfly Jooef/ x'g] egL lgwf{/0f u/]sf] /sd .

#*= /fh:j / Joosf] cg'dfg

-!_ cWoIfn] k|To]s cfly{s jif{sf] ;DaGwdf :yfgLo Joj:yflksf ;dIf b]xfosf

s'/fx¿ ;d]t v'nfO{ jflif{s cg'dfg k]z ug{ nufpg]5 M–

s_ /fh:jsf] cg'dfg,

v_ :yfgLo ;l~rt sf]ifdfly Jooef/ x'g] cfjZos /sdx¿, /

u_ ljlgof]hg P]gåf/f Joo x'g] cfjZos /sdx¿ .

-@_ pkwf/f -@_ adf]lhd jflif{s cg'dfg k]z ubf{ ut cfly{s jif{df 5'6\ofOPsf]

k|To]s zLif{ssf] vr{sf] /sd / vr{ cg';f/sf] nIo xfl;n eof] jf ePg

To;sf] ljj/0f klg ;fy} k]z ug'{ kg]{5 .

#(= ljlgof]hg P]g



~ 115 ~

s/ k|0ffnLsf] :j?k

$)= k"/s cg'dfg

-!_ s'g} cfly{s jif{df b]xfosf cj:yf kg{ cfPdf cWoIfn] :yfgLo Joj:yflksf

;dIf k"/s cg'dfg k]z ug{ nufpg ;Sg]5 M–

s_ rfn" cfly{s jif{sf] lgldQ ljlgof]hg P]gåf/f s'g} ;]jfsf] nflu vr{ ug{

clVtof/L lbOPsf] /sd ckof{Kt ePdf jf To; jif{sf] lgldQ ljlgof]hg

P]gn] clwsf/ glbPsf] gofF ;]jfdf vr{ ug{ cfjZos ePdf, jf

v_ rfn" cfly{s jif{df s'g} ljlgof]hg P]gåf/f clVtof/L lbPsf] /sdeGbf

a9L vr{ x'g uPdf .

-@_ k"/s cg'dfgdf /flvPsf] /sd zLif{sx¿df lglb{i6 u/L k"/s ljlgof]hg


$!= k]:sL vr{

-!_ o; efudf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg ljlgof]hg ljw]os

ljrf/fwLg /x]sf] cj:yfdf cfly{s jif{sf] nflu cg'dfg ul/Psf] Joosf s'g}

c+z cufj} k]:sLsf ?kdf P]gåf/f vr{ ug{ ;lsg]5 .

-@_ wf/f #* df ul/Psf] Joj:yf cg';f/ /fh:j / Joosf] cg'dfg k]z gul/P;Dd

k]:sL vr{ ljw]os k|:t't ul/g] 5}g / k]:sLsf] /sd cfly{s jif{sf] Joo

cg'dfgsf] t[tLof+z eGbf a9L x'g] 5}g .

t/, :yflgo Joj:yflksfsf] a}7s a:g g;s]sf] cj:yfdf o:tf] k]ZsL /sd

nuQ} cl3Nnf] cfly{s jif{sf] Joo cg'dfgsf] t[tLof+z eGbf a9L x'g] 5}g .

-#_ k]:sL vr{ P]g cg';f/ vr{ ePsf] /sd ljlgof]hg ljw]osdf ;dfj]z ul/g]5 .

$@= pwf/f] vr{

o; efudf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg k|fs[lts sf/0f jf cGo

sf/0fn] ubf{ :yfgLo ;Í6sf] cj:yf k/L wf/f #* cGtu{t rflxg] ljj/0f v'nfpg

cJojxfl/s b]lvPdf cWoIfn] Joosf] ljj/0f dfq ePsf] pwf/f] vr{ ljw]os

:yfgLo Joj:yflksf ;dIf k]z ug{ nufpg ;Sg]5 .

~ 116 ~


$#= cfly{s sfo{ljlw ;DaGwL P]g

P]gåf/f ljlgof]lht /sd Ps zLif{saf6 csf]{ zLif{sdf ;fg]{ / cfly{s sfo{ljlw


$$= cy{ ljw]os

-!_ b]xfosf ;a} jf s'g} ljifol;t ;DaGw /fVg] ljw]os ;/sf/L ljw]ossf] ?kdf

:yfgLo ;efdf k|:t't ul/g]5 M–

s_ :yflgo lgsfodf :yfgLo s/ nufpg], p7fpg], vf/]h ug]{, 5'6 lbg],

kl/jt{g ug]{ jf s/ k|0ffnLnfO{ Jojl:yt ug]{ ljifo,

v_ :yfgLo ;l~rt sf]if jf cGo s'g} :yfgLo ;/sf/L sf]ifsf] ;+/If0f ug]{,

To:tf] sf]ifdf /sd hDdf ug]{ jf To:tf] sf]ifaf6 s'g} /sd ljlgof]hg jf

vr{ ug]{ jf ljlgof]hgf jf vr{ ug{ vf]lhPsf] /sd 36fpg], a9fpg] jf

vf/]h ug]{ ljifo,

u_ :yfgLo ;/sf/n] C0f k|fKt ug]{ jf hdfgt lbg] ljifo Jojl:yt ug]{ jf

:yfgLo ;/sf/n] lnPsf] jf lng] cfly{s bfloTj ;DaGwL sfg"g ;+zf]wg

ug]{ ljifo,

3_ :yfgLo ;/sf/L sf]ifdf k|fKt x'g] ;a} k|sf/sf] /fh:j, C0f c;'nLaf6 k|fKt

/sd / cg'bfgsf] /sd lhDdf /fVg], nufgL ug]{ jf :yfgLo ;/sf/sf]

n]vfsf] n]vfk/LIf0f ug]{ ljifo, jf

ª_ pko'{Qm ljifox¿;Fu k|TIfo ;DaGw ePsf cGo k|f;lËs ljifox¿ .

t/, s'g} ljw]osdf cg'dltkq b:t'/, lgj]bg b:t'/, gjLs/0f b:t'/ h:tf

z'Ns b:t'/ nufO s'g} hl/jfgf jf s}b x'g] Joj:yf ePsf] sf/0fn] dfq To:tf]

ljw]os cy{ ljw]os dflgg] 5}g .

-@_ s'g} ljw]os cy{ ljw]os xf] xf]Og eGg] k|Zg p7]df :yfgLo ;efsf] cWoIftf

ug]{ JolQmsf] lg0f{o clGtd x'g]5 .

~ 117 ~

s/ k|0ffnLsf] :j?k

efu–$

/fli6«o ljQ cfof]u

$%= /fli6«o ljQ cfof]u

/fi6«kltn] of] ;+ljwfg k|f/De ePsf] ldltn] b'O{ aif{ leq / To;kl5 klxnf] k6s

/fli6«o ljt cfof]u u7g ePsf] k|To]s kFfr aif{ Joltt ePkl5 jf /fi6«kltn]

cfjZos 7fg]df ;f]eGbf cufj} g]kfn ;/sf/ ;Fu k/fdz{ u/L /fli6«o ljQ cfof]u

-o;kl5 o; efudf cfof]u elgPsf]_ u7g ug]{5g\ . h;df Ps hgf cWoIf /

b'O{hgf ;b:ox¿ /xg]5g\ .

$^= cfof]usf cWoIf / ;b:ox¿sf] lgo'lQm, kbfjlw / of]Uotf

-!_ /fi6«kltn] ;+j}wflgs kl/ifb\sf] l;kmfl/;df cfof]usf] cWoIf / ;b:osf] lgo'lQm

ug]{5g\ .

-@_ cfof]usf] cWoIf / ;b:osf] kbfjlw lgo'lQm ePsf] ldltn] b'O{ jif{sf] x'g]5 .

lghx¿ yk b'O{ sfo{sfnsf] nflu k'glg{o'lQm x'g ;Sg]5g\ .

-#_ cfof]usf cWoIf jf ;b:osf] kb b]xfosf] cj:yfdf l/Qm x'g]5 M–

-s_ lghn] /fi6«klt ;dIf lnlvt /fhLgfdf lbPdf,

-v_ pkwf/f -@_ adf]lhd lghsf] kbfjlw k"/f ePdf jf lgh cfˆgf] kbdf

g/x]df,

-u_ lghsf] d[To' ePdf,

t/, cfof]usf cWoIf / ;b:onfO{ ;jf]{Rr cbfntsf] GofofwLz ;/x ;dfg

cfwf/df / ;dfg tl/sfn] kbaf6 x6fpg ;lsg]5 .

-$_ cfof]usf cWoIf / ;b:ox¿sf] kbdf lgol'Qmsf] nflu b]xfo adf]lhdsf] of]Uotf

x'g' kg]{5 M–

-s_ g]kfn ;/sf/åf/f dfGotfk|fKt ljZjljBfnoaf6 Joj:yfkg, jfl0fHozf:q,

cy{zf:q, n]vf, hgk|zf;g, sfg"g jf tYofÍzf:qdf :gftsf]Q/ pkflw

~ 118 ~


k|fKt u/L jf rf6{8{ PsfpG6]G;L k/LIff pQL0f{ u/L ;DaGwLt If]qdf

slDtdf kGw| jif{ sfd u/L ljz]if1tf jf cg'ej k|fKt u/]sf],

-v_ lgo'lQm x'Fbfsf avt s'g} /fhgLlts bnsf] ;b:o g/x]sf],

-u_ rfln; jif{ k"/f ePsf] /

-3_ pRr g}lts rl/q / ;fdflhs k|lti7f sfod ePsf] .

-%_ cfof]usf cWoIf / ;b:ox¿sf] kfl/>lds / ;]jfsf cGo zt{x¿ k|rlnt

sfg"g adf]lhd x'g]5g\ . cfof]usf cWoIf / ;b:ox¿ cfˆgf] kbdf axfn

/x];Dd lghnfO{ dsf{ kg]{ u/L kfl/>lds / ;]jfsf cGo zt{x¿ ablng]

5}gg\ .

-^_ cfof]usf cWoIf / ;b:o eO;s]sf] JolQm cGo ;/sf/L ;]jfdf lgo'lQmsf]

nflu u||fXo x'g]5}g .

t/,

-s_ cof]usf] cWoIf Pj+ ;b:onfO{ pkwf/f -@_ adf]lhd k'glg{o'lQm ug{

jf cof]usf] ;b:onfO{ cWoIfsf] kbdf lgo'Qm ug{ o; pkwf/fn] afwf

k'¥ofPsf] dflgg] 5}g . t/ To;/L s'g} ;b:o cWoIfsf] kbdf lgo'Qm

ePsf]df lghsf] kbfjlwsf] u0fgf ubf{ ;b:o ePsf] cjlwnfO{ ;d]t hf]8L

u0fgf ul/g]5 .

-v_ s'g} /fhgLlts kbdf jf s'g} ljifosf] cg';Gwfg, hfFra'em, jf 5fgljg

ug]{ jf s'g} ljifosf] cWoog jf cGj]if0f u/L /fodGtJo jf l;kmfl/; k]z

ug{] s'g} kbdf lgo'Qm eO sfd ug{ o; pkwf/fdf n]lvPsf] s'g} s'/fn]

afwf k'¥ofPsf] dflgg] 5}g .

$&= /fli6«o ljQ cfof]usf] sfd st{Jo / clwsf/

-!_ of] ;+ljwfg / k|rlnt sfg"g adf]lhd /fli6«o jf k|fb]lzs ;+lrt sf]ifaf6

g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/ aLr /fh:j Pj+ cg'bfgsf]

afF8kmfF8 ug]{ lj:t[t cfwf/ / ;+oGq to ug'{ cfof]usf] k|d'v st{Jo x'g]5 .

~ 119 ~

s/ k|0ffnLsf] :j?k

-@_ pkwf/f -!_ df plNnlvt st{Jo k"/f ug{sf] nflu cfof]un] b]xfosf sfd ug]{5 M–

-s_ wf/f $ adf]lhd g]kfn ;/sf/ / k|fb]lzs ;/sf/ lar ljt/0f ul/g]

/sd / k|fb]lzs ;/sf/x¿ aLr /sd ljt/0f ul/g] lj:t[t cfwf/ / ;"q

l;kmfl/z ug{],

-v_ /fli6«o ;l~rt sf]ifaf6 k|fb]lzs ;/sf/ / :yfgLo ;/sf/nfO{ k|bfg ul/g]

;dfgLs/0f cg'bfg ;DaGwL ;"q l;kmfl/; ug]{,

-u_ k|fb]lzs ;l~rt sf]ifaf6 :yfgLo ;/sf/nfO{ k|bfg ul/g] ;dfgLs/0f

cg'bfg ;DaGwL ;"q l;kmfl/; ug]{,

-3_ /fli6«o gLlt, sfo{qmd dfgssf] cfwf/df k|fb]lzs / :yfgLo ;/sf/sf]

k"jf{wf/ cj:yf, k|fb]lzs / :yfgLo ;/sf/nfO{ k|bfg ul/g] ;zt{ / cGo

cg'bfgsf] ;DaGwdf cfwf/ tof/ ug{ cWoog, cg';Gwfg ug]{ Pj++ tbg'?k

l;kmfl/; ug]{,

-ª_ k|fb]lzs ;+lrt sf]ifaf6 k|fb]lzs ;/sf/ / :yfgLo ;/sf/ aLr /fh:jsf]

afF8kmfF8 ug]{ lj:t[t cfwf/ / ;+oGq to ug]{,

-r_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/sf] vr{ lhDd]jf/L /

/fh:j cz'nLdf ;'wf/ ug'{ kg]{ pkfox¿sf] l;kmfl/; ug]{,

-5_ ;dli6ut cfly{s ;"rsx¿sf] ljZn]if0f u/L g]kfn ;/sf/, k|fb]lzs

;/sf/ / :yfgLo ;/sf/n] lng ;Sg] cfGtl/s C0fsf] l;kmfl/;

ug]{,

-h_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/sf] /fh:j afF8kmfF8 ug]{

cfwf/sf] k'g/fjnf]sg u/L kl/dfh{gsf] l;kmfl/; ug]{,

-em_ g]kfn ;/sf/, k|fb]lzs ;/sf/ / :yfgLo ;/sf/ aLr /fh:jsf] afF8kmfF8

;DaGwL ljjfbsf] ljifodf ;dGjo ug]{ .

-`_ cfof]usf] cGo sfd, st{Jo, clwsf/ tyf sfo{ljlw k|rlnt sfg"g

adf]lhd x'g]5 .

~ 120 ~


$*= k|ltj]bg

-!_ of] ;+ljwfg / k|rlnt sfg"g adf]lhd cfof]un] cfˆgf] ;'emfj ;lxtsf] k|ltj]bg

/fi6«klt ;dIf k]z ug'{ kg]{5 / /fi6«kltn] k|wfgdGqLdfkm{t To:tf] k|ltj]bg

Joj:yflksf–;+;b ;dIf k]z ug]{ Joj:yf ug]{5g\ .

-@_ pkwf/f -!_ adf]lhd k]z ul/g] k|ltj]bgdf cGo s'/fsf] cltl/Qm cfof]un]

/fh:j afF8kmfF8 ljifodf u/]sf ;dGjosf] ljj/0f, g]kfn ;/sf/nfO{ ljleGg

ljifodf u/]sf] l;kmfl/;sf] ljj/0f tyf /fh:j afF8kmfF8 / tT;DaGwL cGo

ljifodf eljiodf ug'{ kg]{ ;'wf/sf] ljj/0f ;d]t pNn]v ug'{ kg]{5 .

~ 121 ~

s/ k|0ffnLsf] :j?k

cg';"rL !-wf/f ! ;+u ;DalGwt_

g]kfn ;/sf/sf] cfly{s clwsf/sf] ;"rL

!= /Iff / ;]gf;DaGwL

s_ /fli6«o Pstf / ef}uf]lns cv08tfsf] ;+/If0f

v_ /fli6«o ;'/Iff ;DaGwL

@= s]Gb|Lo k|x/L, ;z:q k|x/L an

#= s]Gb|Lo of]hgf, s]Gb|Lo a}+s, ljQLo lgtL, d'b|f / a}lsª, df}lb|s gLlt, ljb]zL cg'bfg, ;xof]u / C0f

$= b"/;~rf/ lgodg / lgoGq0f, s]Gb|Lo b"/;~rf/, /]l8of], lk|mSj]G;Lsf] afF8kmfF8, 6]lnlehg / x'nfs

%= eG;f/, cGtz'Ns, d"No clea[l4 s/, ;+:yfut cfo s/, JolQmut cfo s/, ;fdflhs ;'/Iff s/, ;]jf z'Ns b:t'/, ag k}bfjf/ z'Ns, sfj{g s/, k|fs[lts ;|f]taf6 k|fKt s/÷/f]oN6L

^= /fxbfgL, eLiff / ko{6g b:t'/

&= s]Gb|Lo lghfdtL ;]jf Joj:yfkg

*= s]Gb|Lo tYofÍ -/fli6«o / cGt/f{li6«o dfgs / u'0f:t/_

(= s]Gb|Lo:t/sf 7"nf ljB't, l;+rfO{ / cGo cfof]hgfx¿ tyf kl/of]hgfx¿

!)= s]Gb|Lo ljZjljBfno, ljZjljBfno dfgs:t/ / lgodg, s]Gb|Lo k':tsfno

!!= s]Gb|Lo :jf:Yo gLlt -:jf:Yo dfgs:t/÷u'0f:t/ / cg'udg, /fli6«o÷ljlzi6 ;]jf k|bfos c:ktfn, k/Dk/fut pkrf/ ;]jf, ;?jf /f]u lgoGq0f_

!@= Jo:yflksf ;+;b / sfo{kflnsf;DaGwL dfldnf

!#= cGt/f{li6«o Jofkf/, ljlgdo, aGb/ufx, Sjf/]G6fOg

!$= cGt/f{li6«o tyf cGt//fHo xjfO{ p8\8og,cGt/f{li6«o ljdfg:yn

!%= k//fi6 tyf s'6gLlts dfdnf, cGt/f{li6«o ;DaGw / ;+o'Qm /fi6« ;+3 ;DaGwL

!^= cGt/f{li6«o ;lGw, ;Demf}tf ;'k'b{uL / cGt/f{li6«o ;Ldf Joj:yfkg

!&= /fli6«o /]n tyf /fli6«o nf]sdfu{sf] Joj:yfkg

!*= /fli6«o u'Ktr/ tyf cg';Gwfg

!(= ;+j}wflgs cbfnt, ;jf]{Rr cbfnt,Gofo k|zf;g ;DaGwL

~ 122 ~


@)= gful/stf, /fxbfgL, leiff, cWofudg

@!= cf0fljs phf{, jfo'd08n / cGtl/If;DaGwL

@@= af}l4s ;DklQ -k]6]G6, l8hfO{g, k|ltlnlk clwsf/ ;d]t_

@#= o'4 / k|lt/Iff

@$= xftxltof/ v/vhfgf sf/vfgf tyf pTkfbg ;DaGwL

@%= gfk–tf}n

@^= vfgL pTvgg\

@&= /fli6«o tyf cGt/f{li6«o kof{j/0f Joj:yfkg

@(= kmf}hbf/L sfg"gsf] lgdf{0f, b08 hl/jfgf

#)= sfj{g ;]jf

#!= clVtof/ b'?kof]u cg';Gwfg cfof]u, n]vfk/LIf0f cfof]u, nf]s;]jf cfof]u, lgjf{rg cfof]u, dfgj clwsf/ cfof]u, /fli6«o k|fs[lts ;|f]t cfof]u, /fli6«o ljQ cfof]unufot s]Gb|Lo dxTjsf cfof]ux¿

#@= g]kfn ;/sf/, k|fb]lzs ;/sf/, :yfgLo ;/sf/ tyf :jfoQIf]qsf] clwsf/sf] ;"rLdf jf ;femf ;"rLdf pNn]v gePsf] s'g} ljifodf tyf of] ;+ljwfg cGt/utsf sfg"gdf gtf]lsPsf] ljifo .

~ 123 ~

s/ k|0ffnLsf] :j?k

cg';"rL–@-wf/f ! ;+u ;DalGwt_

k|fb]lzs ;/sf/sf] cfly{s clwsf/sf] ;"rL

!= k|fb]lzs k|x/L, k|zf;g / zflGt ;'/Iff @= ;xsf/L ;+:yf, s]Gb|sf] ;xdltdf j}b]lzs cg'bfg / ;xof]u #= /]l8of], PkmPd, 6]lnlehg $= 3/hUuf /lhi6«]zg z'Ns, ;jf/L ;fwg s/, ;8s b:t'/, lzIff ;]jf s/, cfo

l6s6 b:t'/, h'jf÷lrÝf÷Sofl;gf]dfly s/, k|fs[lts ;|f]taf6 k|fKt /f]oN6L, b08 hl/jfgf

%= k|fb]lzs lghfdlt ;]jfsf] Joj:yfkg^= k|fb]lzs tYofªs &= k|fb]lzs:t/sf ljB't\, l;+rfO cfof]hgf Pj+= cGo cfof]hgf tyf kl/of]hgfx¿ *= ljZjljBfno, pRr lzIff, k':tsfno, ;ªu|xfno (= :jf:Yo ;]jf!)= k|fb]lzs;ef, :yfgLo ;/sf/ ;DaGwL / ljz]if ;+/rgf ;DaGwL !!= k|fb]lzsleqsf] Jofkf/!@= k|fb]lzs xjfO{ ;]jf!#= k|fb]lzs cg';Gwfg Ao"/f] !$= k|fb]lzs /]Nj] / k|fb]lzs nf]sdfu{ !%= ljB't cfof]hgf, l;+rfO cfof]hgf !^= ;+j}wflgs cbfnt, ;jf]{Rr cbfnt afx]ssf cbfntx¿sf] ef}lts Joj:yfkg,

hgzlQm Joj:yfkg / cGo cfjZos ljifox¿

!&= k|fb]lzs:t/sf cfof]ux¿ !*= e"ldJoj:yfkg / hUufsf] clen]v!(= vfgL cGj]if0f / Joj:yfkg@)= efiff, ;+:s[lt, lnkL / wd{sf] ;+/If0f / k|of]u @!= k|fb]lzs If]q leqsf] jg h+un, hn pkof]u tyf kof{j/0f Joj:yfkg@@= s[lif tyf kz' ljsf;, snsf/vfgf, cf}Bf]uLs/0f, Jofkf/ Joj;fo, oftfoft,

cNsf]xlns kbfy{ pTkfbg, lgdf{0f vl/b ljqmL

@#= k':ts tyf 5fkfvfgf @$= u'7L Joj:yfkg

~ 124 ~


cg';"rL–#-wf/f ! ;+u ;DalGwt_

:yfgLo ;/sf/sf] cfly{s clwsf/sf] ;"rL

!= gu/ k|x/L, ;fd'bflos k|x/L

@= ;xsf/L ;+:yf

#= Pkm=Pd= ;~rfng

$= 3/ hUuf s/, dfnkf]t÷e'lds/, dgf]/~hg s/, ;]jf z'Ns b:t'/, ko{6g z'Ns, lj1fkg s/, Joj;fo s/, 8'+uf÷s]jnsf/ ;+rfng s/, aon uf8f÷6fFuf s/, kfls{ª z'Ns, Kf|fs[lts ;|f]taf6 k|fKt /f]oN6L, b08 hl/jfgf .

%= :yfgLo ;]jfsf] Joj:yfkg,

^= :yfgLo tYofÍ / clen]v ;+sng

&= :yfgL:t/sf ljsf;sf cfof]hgf tyf kl/of]hgfx¿

*= k|fylds / dfWolds lzIff

(= cfwf/e"t :jf:Yo / ;/;kmfO{

!)= :yfgLo ahf/ Joj:yfkg, jftfj/0f ;+/If0f, h}ljs ljljwtf

!!= :yfgLo ;8s÷u|fdL0f ;8s÷ s[lif ;8s

!@= :yfgLo cbfnt, d]nldnfk / dWo:ytfsf] Joj:yfkg

!#= gful/stf, /fxbfgL ljt/0f / clen]v Joj:yfkg

!$= 3/–hUuf wgL k"hf{ ljt/0f

!%= s[lif tyf kz'kfng

!^= a[4, a[4f, ckfË, dlxnf, Psn dlxnf / czQmx¿sf] Joj:yfkg

!&= a]/f]huf/sf] tYofª\s ;+sng

!*= s[lif k|;f/sf] Joj:yfkg, ;~rfng / lgoGq0f

!(= hGd–d[To" nufotsf JolQmut 36gf btf{

~ 125 ~

s/ k|0ffnLsf] :j?k

cg';"rL–$-wf/f ! ;+u ;DalGwt_

;femf cfly{s clwsf/sf] ;"rL

! kmf}hbf/L / b]jfgL sfo{ljlw k|df0f / zky -sfg"gL dfGotf,;fj{hlgs sfo{ / clen]v / Goflos k|lqmof_

@= cfjZos j:t' tyf ;]jfsf] cfk"lt{, ljt/0f, d"NolgoGq0f, u'0f:t/ / cg'udg#= /fHosf] ;'/Iff;+u ;DalGwt ljifodf lgjf/s gh/jGb, sf/f/uf/ tyf

lx/f;t Joj:yfkg / zflGt ;'/Iffsf] Joj:yf $= Ps k|fb]lzsIf]qaf6 csf]{ k|fb]lzsIf]qdf cleo'Qm, y'g'jf / s}bLs]f :yfgfGt/0f %= kfl/jfl/s dfdnf -ljjfx, ;DklQ x:tfGt/0f, ;DaGw ljR5]b, nf]kf]Gd'v, 6'x'/f,

wd{k'q, pQ/flwsf/ / ;+o'Qm kl/jf/_ ;DaGwL^= ;DklQ k|flKt, clwu|x0f / clwsf/sf] ;[hgf&= s/f/, ;fem]bf/L / Ph]G;L ;DaGwL *= 6f6kN6]sf] / bfdf;fxL ;DaGwL (= cf}iflw / ljifflb !)= of]hgf, kl/jf/lgof]hg / hg;+Vof lgoGq0f !!= ;fdflhs ;'/Iff / /f]huf/L, 6«]8 o'lgog, cf}Bf]lus / dhb'/sf xs clwsf/

/ ljjfb ;DaGwL !@= lrlsT;f, sfg"gL / cGo k]zfx¿ !#= 36gf tYofÍ, hGd–d[To" btf{ !$= hndfu{, jftfj/0f ;+/If0f, h}ljs ljljwtf !%= ;~rf/ dfWod ;DaGwL !^= k'/ftTj, k|frLg :df/s / ;ª\u|fxfno ;+/If0f ;DaGwL !&= pBf]u tyf vlgh / ef}lts k"jf{wf/ !*= Sofl;gf], lr7\7f, ;jf/L;fwg cg'dlt!(= clUg tyf k|fs[lts k|sf]k lgoGq0f / /fxt tyf k'glg{df0f @)= ko{6g, vfg]kfgL tyf ;/;kmfO{ @!= rnlrq, l;g]df xn;DaGwL, v]ns'b@@= jLdf

@#= u/LaL lgjf/0f / cf}Bf]lus/0f @$= j}1flgs cg';Gwfg, lj1fgk|ljlw / dfgj ;+;fwg ljsf; @%= cGt/–k|fb]lzs ?kdf km}lnPsf] hËn, hËnL hgfj/, r/fr'?ËL, lxdfn, /fli6«o

lgs'~h tyf hn pkof]u @^= e"ldgLlt / e"ld;DaGwL sfg"g

~ 126 ~


cg';'rL %-wf/f # ;+u ;DalGwt_

ljleGg txsf ;/sf/aLr /fh:j ;|f]tsf] afF8kmfF8

/fh:jsf] ;|f]t g]kfn ;/sf/k|fb]lzs ;/sf/

:yfgLo ;/sf/

eG;f/ √

d"No clej[l4 s/ √

cGtMz'Ns √

;+:yfut cfo s/ √

JolQmut cfo s/ √

;fdflhs ;'/Iffs/ √

jg k}bfjf/ z'Ns √

sfj{g s/ √

k"jfg'dflgt s/ √

cfo l6s6 b:t'/ √

;jf/L ;fwg s/ √

3/ hUuf /lhi6«]zg b':t'/ √

h'jf, lrÝf, Sofl;gf] dflysf] s/ √

lzIff ;]jf z'Ns √

3/ hUuf s/ √

dfnkf]t÷e'lds/ √

dgf]/~hg s/ √

la1fkg s/ √

Joj;fo s/ √

8'+uf, s]jnsf/, jonuf8f, 6fFuf ;+rfng / hgfj/dfly nfUg] s/

√

Kffls{u z'Ns √

/fxfbfgL le;f b:t'/ √

k|fs[lts ;|f]taf6 k|fKt x'g] ;nfdL -/f]oN6L_ tyf cGo cfo

√ √ √

;]jf z'Ns √ √ √

b08 hl/jfgf √ √ √

~ 127 ~

d"No clej[l4 s/

d"No clej[l4 s/

cWofo

$

$=! kl/ro

k|yd k':tfsf] s/ ;'wf/ sfo{qmdsf] k|d'v c+usf] ?kdf d"No clej[l4 s/ nfu"

ul/Psf] lyof] . cfGtl/s ;|f]t kl/rfngdf lbuf]kg Nofpg cf7f}+ k~rjifL{o of]hgf

cjlw -@)$(–@)%$_ leq tTsfn ljBdfg ;a} cfGtl/s j:t'ut s/nfO{ ;dflxt

u/L d"No clej[l4 s/ nufpg] gLlt ckgfOof] . lj=;+= @)%) b]lv d"No clej[l4

s/ sfof{Gjog ug{sf] nflu tof/L ;'? u/L @)%$ ;fn dfu{ ! ut]b]lv of] s/

nfu" ul/of] .

d"No clej[l4 s/n] laqmLs/, xf]6]n s/, 7]Ssf s/ tyf dgf]/~hg s/nfO{ k|lt:yfkg

u/]sf] lyof]] . o;/L 5'§f5'§} ;+/rgf tyf ;~rfng k|lqmof ePsf rf/j6f s/sf] ;§f

Pp6} d"No clej[l4 s/ nufpFbf To;af6 j:t'ut s/ k|0ffnL cfly{s b[li6sf]0fn]

a9L ;Ifd x'g'sf ;fy} s/bftf tyf s/ k|zf;sn] ljleGg rf/ s/sf] ;§f Pp6}

s/sf] af/]df hfgsf/L /fv] k'Ug] eof] .

d"No clej[l4 s/nfO{ uGtJo (Destination) l;4fGtdf cfwfl/t ul/of], h;n] ubf{

of] s/ b]zleq pTkfbg x'g] / k}7f/L ul/g] b'j} y/Lsf j:t'df nufOof] / lgsf;LnfO{

z'Go b/sf] dfWodn] s/d'Qm ul/of] . o;n] d"No clej[l4 s/ cfGtl/s pkef]udf

cfwfl/t s/ xf] eGg] dfGotfnfO{ :yflkt u¥of] . d"No clej[l4 s/sf] pkef]u k|sf/

(Consumption Type) 5gf}6 ul/Psf]n] s/ s§L ug]{ k|of]hgsf] nflu k'FhLut tyf

u}/k"FhLut j:t'aLr lje]b gu/L s/ nfUg] sf/f]af/;Fu ;DalGwt k"FhLut tyf

u}/k"FhLut ;a} j:t'df lt/]sf] s/nfO{ s§L ug{ kfOg] eof] . o;af6 nufgL kIf

s/sf] ef/af6 d'Qm x'g'sf ;fy} s/ k|0ffnL ;xh eof] .

~ 128 ~


d"No clej[l4 s/s} sf/0fn] pTkfbg tyf ljt/0f k|lqmofdf cgfjZos kl/jt{g

gNofcf];\ eg]/ o; s/nfO{ pTkfbg tyf ljt/0f k|lqmof cGtu{tsf ;a} txdf nfu"

ul/of] . o;n] ubf{ d"No clej[l4 s/n] ;fljssf] pTkfbg÷k}7f/L :t/sf]] laqmLs/n]

em}+ pTkfbsnfO{ cgfjZos ?kdf s[lqd laqmL l8kf] cflb vf]Ng jf 9'jfgL, lj1fkg

nufotsf ljleGg ljt/0f;DaGwL sfo{x¿ l8n/x¿df ;fg{ pTk|]l/t u/]g . csf]{tkm{,

d"No clej[l4 s/sf] bfo/fleq k}7f/Lstf{, pTkfbs, ljt/s, yf]s laqm]tf tyf v'b|f

laqm]tf cfpg] ePsfn] s/sf] cfwf/df pTkfbgb]lv v'b|f tx;Ddsf] d"No clej[l4

;dfj]z eP/ s/sf] cfwf/ lj:t[t x'g uof] . o; s/ cGtu{t Ps txdf s/

5n]df jf sd lt/]df kl5Nnf] txdf s/ s§L ug{ gkfOg] jf s/ s§L ug{] /sd

sd x'g] xF'bf /fh:j ;+sngdf vf; km/s kb{}g h;nfO{ Catch-up Effect elgG5 .

o;}u/L, o; s/ cGtu{t j:t'sf] clws ljhsLs/0f ubf{ laqm]tfn] a9L s/ ltg'{kg{]

/ Go"g ljhsLs/0f ubf{ qm]tfn] a9L s/ ltg'{kg]{ x'gfn] clws jf Go"g ljhsLs/0f

xF'b}g eGg] ;}4flGts cjwf/0ff 5, h;nfO{ d"No clej[l4 s/sf] Self-policing Mechanism elgG5 . o;/L ;}4flGts ?kdf d"No clej[l4 s/sf] Catch-up Effect tyf Self-policing ljz]iftfn] ubf{ v'b|f txeGbf dfly s/ 5Ng ufx|f] x'G5

eGg] ;}4flGts dfGotf 5 . oBlk of] ljz]iftf g]kfn h:tf] ljsf;zLn d'n'sdf

Jojxf/df k"0f{ ?kdf nfu" x'g g;s]sf] cg'ej 5 .

o;/L g]kfnn] 5gf}6 u/]sf] s/ s§L k|0ffnLdf cfwfl/t pkef]u k|sf/sf] d"No

clej[l4 s/ Joj:yf cGtu{t s/bftfn] laqmLdf p7fPsf] s/af6 v/Lb÷k}7f/Ldf

lt/]sf] s/ s6fpg kfpg] / s/bftfn] p7fPsf] s/eGbf lt/]sf] s/ a9L ePdf km/s

/sd ;/sf/af6 lkmtf{ kfpg] x'Fbf s/dfly s/ gnfUg], nufgLdf s/sf] ef/ gkg]{

/ s/sf] /sddfly s/bftfn] d'gfkmf k|ltzt nufpg gkg]{ ePsf]n] cf}Bf]lus jf

Jofkfl/s nfut sd e} s/ Joj:yf cfly{s b[li6sf]0fn] ;Ifd jf t6:y x'g] ck]Iff

ul/of] . o;}u/L d"No clej[l4 s/nfO{ a9L ;Ifd agfpg ;s];Dd cfwf/ lj:t[t

ug]{ tyf s/ 5'6 x'g] j:t' tyf ;]jfsf] ;+Vof ;s];Dd sd /fVg] gLlt ckgfOof] .

;;fgf s/bftfnfO{ s/sf] bfo/faflx/ /fVg ?= @) nfvsf] s/ gnfUg] sf/f]af/sf]

;Ldf -Threshold_ tf]lsof] .

d"No clej[l4 s/nfO{ k|efjsf/L ?kdf sfof{Gjog ug{sf] nflu sfo{d"ns ;+u7gfTds

:j?k / clws[td"ns sd{rf/L Joj:yf;lxtsf] 5'§} d"No clej[l4 s/ k|zf;g ;[hgf

ul/of] . d"No clej[l4 s/ k|zf;gsf] b}lgs sfdsf/jfxL l56f]5l/tf] tyf kf/bzL{

~ 129 ~

d"No clej[l4 s/

agfpgsf nflu k|f/Deb]lv g} sDKo'6/Ls[t u/L ;dod} ljj/0f ga'emfpg] / s/

gltg]{ s/bftfnfO{ lg/Gt/ cg'udg ug]{, ;dodf s/ ljj/0f ga'emfpg] s/bftfsf]

;+Vof kfFr k|ltzteGbf sd /fVg], ;dod} s/ gltg]{ s/bftfsf] sDKo'6/n] g} :jtM

s/ lgwf{/0f ug]{ / To:tf] aSof}tf /sd t'?Gt c;'n ug]{ Joj:yf ul/of] . o;n]

ubf{ ;dodf s/ ljj/0f ga'emfpg] / s/ gltg]{ s/bftfsf] ;+Vof gu0o x'g] cg'dfg

u/]/ s/ k|zf;gn] $ jif{eGbf k'/fgf] s/ k/LIf0f gug]{ tyf s/bftfn] ^ jif{eGbf

k'/fgf] kmfOn /fVg gkg]{ Joj:yf ul/of] .

d"No clej[l4 s/sf] k|f/lDes :j?k o;sf] ;}4flGts dfGotfcg'?k cGt/f{li6«o

:t/sf] lyof] . o;sf] sfof{Gjog ubf{ ;'?df lj/f]wsf sf/0f s]xL layf]lnPsf]

ePtf klg To;kl5 qmdzM k|efjsf/L x'Fb} uof] . o;sf] kl/0ffd:j?k o; s/df

btf{ x'g]sf] ;+Vof tyf k|fKt /fh:jsf] dfqf j[l4 x'Fb} uof] / of] s/ g]kfnL

hghLjgsf] Ps cleGg c+u aGb} uof] . o; s/sf] k|efjsfl/tf gfKg] s;Lsf]

?kdf /x]sf s/ nrstf/pTNkfjstf -Elasticity÷Buoyancy_, ;Ifdtf cg'kft

-Efficiency Ratio_, ;L–;Ifdtf cg'kft -C-efficiency Ratio_ / s'n ;xeflutf

cg'kft -Gross Compliance Ratio_ s]nfpFbf d"No clej[l4 s/sf] k|efjsf/Ltf

a9\b} uPsf] s'/f tnsf tflnsf tyf lrqåf/f :ki6 x'G5 . o;f] x'gdf Psflt/

s/ k|zf;g k|efjsf/L x'Fb} uPsf] / s/bftfdf s/ ;xeflutf a9\b} uPsf] h:tf

kIf lhDd]jf/ 5g\ eg] csf]{tkm{ s/ lkmtf{ Joj:yf k|efjsf/L gePsf]n] s"n s/

lkmtf{ /sd cGt/f{li6«o?kdf x'g'kg]{ ;fdfGo :t/eGbf sd ePsf] / s/bftf qm]l86

cj:yfdf /x]/ klg s/ lkmtf{ dfu ug]{ k|j[lQ ga9]sf]n] s/ s§Lsf] kl/df0f a9\b}

uPsf] h:tf sf/0fx¿ klg lhDd]jf/ 5g\ .

~ 130 ~


tflnsf $=! M d"No clej[l4 s/sf] k|efjsfl/tf

cf=j= Efficiency Co-efficiency VATGCR@)%$÷%% @$=^ @&=% #*=*@)%%÷%^ @^=^ @(=& ##=!@)%^÷%& @*=) #!=( #%=^@)%&÷%* @*=) #!=& #%=%@)%*÷%( @^=& @(=% ##=)@)%(÷^) @&=# @(=( ##=^@)^)÷^! @&=) #)=^ #$=%@)^!÷^@ @$=^ @&=( #!=^@)^@÷^# @%=$ @&=( #!=%@)^#÷^$ @&=^ #)=^ #$=*@)^$÷^% @*=! #!=@ #%=*@)^%÷^^ #)=( #$=! #(=%@)^^÷^& #%=$ $)=) $^=!@)^&÷^* #$=& $)=# $^=$@)^*÷^( #%=& $)=! $^=&@)^(÷&) #&=( $@=@ $*=%@)&)÷&! $!=! $%=! %@=^

;|f]tM cfof]usf] u0fgf

lrq $=! M d"No clej[l4 s/sf] k|efjsfl/tf

0

20

40

60

80

100

120

140

160

2054

/055

2055/0

56

2056/0

57

2057/0

58

2058

/059

2059

/060

2060/0

61

206/062

2062/0

63

2063/0

64

2064

/065

2065/0

66

2066/0

67

2067/0

68

2068

/069

2069/0

70

2070

/071

cfly{s jif{Efficiency Co -efficiency VATGCR

~ 131 ~

d"No clej[l4 s/

tflnsf $=@ M blIf0f Plzofdf d"No clej[l4 s/sf] k|efjsfl/tf -@)!@÷!#_

b]z VATR VATY VATGCR VATPROD

j+unfb]z !% #=$& @(=&* )=@#

g]kfn !# $=%( $#=!% )=#%

Kffls:tfg !^ #=^# @^=(( )=@#

>Ln+sf !@ #=@( #(=#@ )=@&

blIf0f PlzofnL If]q !!=%) @=&$ ##=($ )=@*

;|f]tM http://egateg.usaidallnet.gov/collecting-taxes

lrq $=@ M blIf0f Plzofdf d"No clej[l4 s/sf] k|efjsfl/tf -@)!@÷!#_

05101520253035404550

j+unfb]z g]kfn kfls:tfg >Ln+sf blIf)f PlzofnL If]q

s/s

f] b/

b]z

VATR

VATY

VATGCR

VATPROD

d"No clej[l4 s/ g]kfnsf] s/ /fh:jsf] ;a}eGbf 7"nf] ;|f]t xf] . o; s/af6 s'n

s/ /fh:jsf] s/Lj Ps ltxfO lx:;f k|fKt x'G5 eg] s'n /fh:jdf d"No clej[l4

s/sf] of]ubfg @( k|ltztsf] xf/fxf/Ldf /x]sf] 5 . d"No clej[l4 s/ tyf s'n

ufx{:y pTkfbgsf] cg'kft % k|ltzteGbf a9L 5 . o;}u/L d"No clej[l4 s/sf]] Buoyancy !=#% / Elasticity )=%^ kfOPsf] 5 .

d"No clej[l4 s/nfO{ cem} k|efjsf/L agfpgsf nflu yk sbd rfNg' cfjZos

5 . !& jif{cufl8 th'{df ul/Psf] d"No clej[l4 s/sf] sfof{Gjogsf] qmddf s/sf]

;+/rgf tyf ;~rfng k|lqmofdf s]xL ;fdfGo kl/jt{g ul/Psf] kfOG5 . o;

s/sf] ;}4flGts cjwf/0ffnfO{ Jojxf/df d"t{?k lbg o;df s]xL ;dfof]hgsf]

cfjZostf 5 .

~ 132 ~


$=@ s/sf] bfo/f

d"No clej[l4 s/sf] bfo/f ;s];Dd km/flsnf] x'g'kb{5 . o;sf] nflu ;s];Dd ;a}

j:t' tyf ;]jfnfO{ s/sf] bfo/fleq NofOg'kb{5 / s/ 5'6 x'g] j:t' tyf ;]jfsf]

;+Vof Go"gtd x'g'kb{5 . s/ ;'wf/sf ;Gbe{df s/ 5'6sf] Joj:yfnfO{ hlt;Sbf]

;fgf] cfsf/df ;Lldt ug{ ;'emfj lbg] k|rng ljZjJofkL g} xf] . ;+;f/d} ;j{>]i7

d"No clej[l4 s/ k|0ffnL nfu" ul/Psf Go'lhNofG8 tyf l;Ëfk'/ h:tf b]zx¿sf]

cg'ejn] klg oxL b]vfpF5 . oL b]zx¿df cfwf bh{geGbf sd j:t' tyf ;]jfdf

dfq s/ 5'6 x'g] Joj:yf ul/Psf] 5 .

tflnsf $=# M Go'lhNofG8 / l;Ëfk'/df d"No clej[l4 s/ 5'6 ePsf j:t' tyf ;]jfx¿

Go'lhNofG8 l;ª\ufk'/• ljQLo ;]jfx¿

• cfjf;Lo axfn

• ;'g tyf rfFbL

• pkxf/ lbOPsf j:t'x¿

• ljQLo ;]jfx¿

• cfjf;Lo ;DklQsf] laqm|L / ef8f

• nufgLof]Uo ax'd"No wft'sf] cfoft

g]kfndf klg d"No clej[l4 s/ nfu" x'Fbfsf avt s/ 5'6 ePsf j:t' tyf ;]jfsf]

;"rL 5f]6f] x'g'sf] ;fy} Tolt a]nfsf] gLltcg';f/ kl5Nnf jif{x¿df of] ;"rL lj:tf/}

cem 5f]6f] agfpFb} n}hfg] elgPsf] lyof] . To;tfsf 5'6 lbOPsf j:t' tyf ;]jfdf

cfwf/e"t s[lif pTkfbg, cfwf/e"t cfjZostfsf j:t', hLjhGt' tyf ;f]sf pkh,

s[lif ;fdu|L, cf}iflw pkrf/ / :jf:Yo ;]jf, lzIff, lstfa, cvaf/ / d'lb|t ;fdu|L,

ofq'jfxs oftfoft tyf 9'jfgL ;]jf, Jofj;flos jf k]zfut ;]jf, ejg / hUuf,

afhL, Sofl;gf] / lr7\7f tyf cGo s]xL j:t' tyf ;]jfx¿ lyP . oLdWo] cf}iflw

pkrf/, :jf:Yo ;]jf, lzIff, lstfa, cvaf/, cfwf/e"t cfjZostfsf j:t'x¿

h:tf s]xL j:t' tyf ;]jfx¿ ;fdfGotof ljsf;zLn b]zsf] d"No clej[l4 s/

5'6sf] ;"rLdf /xg] j:t' lyP eg] 3/–hUuf, ;'grfFbLsf uxgf, ljB't\, sfk]{6

cflbdf d"No clej[l4 s/ nufpg] jf gnufpg] eGg] af/]df lj:t[t ?kdf 5nkmn

ePsf] klg lyof] / g]kfnsf] Tolta]nfsf] ljz]if kl/l:yltn] ubf{ tL j:t' tyf

;]jfnfO{ 5'6sf] ;"rLdf /flvPsf] lyof] .

pbfx/0fsf nflu ef8f, lnh / hUuf tyf ejgsf] laqmLdf d"No clej[l4 s/

nufpg] jf gnufpg] jf nufPkl5 s;/L nufpg] eGg] ljifo ljZjJofkL ?kd}

~ 133 ~

d"No clej[l4 s/

rrf{sf] ljifo ePsf] kfOG5 . o; ;Gbe{df d"No clej[l4 s/ Joj:yfsf] th'{df ug{]

;dodf g]kfndf klg Jofks 5nkmn ePsf] lyof] . d"No clej[l4 s/ pkef]udf

nfUg] s/ xf] . hUuf–hldgsf] pkef]u ul/Fb}g, t;y{ o;nfO{ d"No clej[l4 s/sf]

bfo/faflx/ /fVg'kb{5 . t/, ejgnfO{ c6f]df]afON; h:t} l6sfp x'g] pkef]Uo

j:t'sf] ?kdf lng ;lsG5 . cem} :ki6 ?kdf eGg'kbf{ cGo j:t' tyf ;]jfh:t}

hUuf tyf ejgsf] af/Daf/ laqmL ul/+b}g / logLx¿sf] x:tfGt/0fdf /lh:6«]zg

z'Ns, l6s6 b:t'/ cflb h:tf cln km/s lsl;dsf s/ nufpg] u/]sf] kfOG5 .

t;y{, ejg tyf hUufsf] ef8f, lnh / laqmLnfO{ ;fdfGotof d"No clej[l4 s/sf]

bfo/feGbf aflx/ /flvG5, tyflk ejgsf] lgdf{0f;DaGwL sfo{df eg] s/ nufOG5 .

s/Lj *) k|ltzt hgtf a;f]af; ug]{ g]kfnsf] u|fdL0f If]qx¿df ejgsf] laqmL

cToGt} sd x'G5 . u|fdL0f If]qdf k|foM k|To]s kl/jf/sf] cfˆgf] 5'§} 3/ x'G5 . olb gofF

3/sf] cfjZostf k/]df 3/ vl/b gu/L gofF lgdf{0f ug]{ ul/G5 . g]kfnsf] ;fdflhs

tyf ef}uf]lns ljz]iftfsf] sf/0f cfpg] s]xL jif{;Dd of] kl/kf6Ldf 7"nf] kl/jt{g

cfpg] b]lv+b}g . s]xL zx/L If]qdf ejgsf] vl/b–laqmL xfn}sf jif{x¿df j[l4 x'Fb} uPsf]

kfOPtf klg ljx+ud b[li6n] x]bf{ Tof] cem} ;Lldt dfqfdf 5 . o;}n] ubf{ 3/ tyf

hUufsf] laqmL, lnh / ef8fdf d"No clej[l4 s/ gnfUg] Joj:yf ul/Psf] xf] . t/,

xf]6]nn] k|bfg ug]{ cfjf; ;]jf / o:t} k|s[ltsf] cGo If]qdf eg] d"No clej[l4 s/

nfUg] Joj:yf ul/Psf] 5 . o;sf] ;fy} ejg lgdf{0f, dd{t ;'wf/ / ;Def/sf]] nflu

k|of]u x'g] ;fdu|Lx¿df klg d"No clej[l4 s/ nfUg] Joj:yf ul/Psf] 5 .

o;}u/L g]kfndf d"No clej[l4 s/ Joj:yfsf] th'{df ug{] ;dodf ljB't\, sfk]{6,

;'g, rfFbL tyf ;'grfFbL h:tf ax'd"No wft'sf uxgf cflbdf s/ nufpg] ;Gbe{df

lj:t[t ?kdf 5nkmn ul/Psf] lyof] . t/ To;avt d"No clej[l4 s/sf] ;xL

tyf ;kmn sfof{Gjogdf oL j:t'sf] sf/f]af/df ;+nUg Joj;foLx¿ ljZj:t x'g

g;s]sfn] oL j:t'x¿ d"No clej[l4 s/sf] bfo/faflx/ /flvg'kg]{ w]/}sf] dfu lyof] .

To; ;Gbe{df oL j:t' s/ 5'6 ePsf j:t'x¿df ;dfj]z ul/P . t/ ca d"No

clej[l4 s/ nfu" ePsf] !& jif{ e};s]sf] 5 . oL j:t'df s/ nufpg'kg]{tkm{ sbd

rfNg'kg]{ a]nf cfPsf] 5 .

:d/0f /xf];\, d"No clej[l4 s/sf] sfof{Gjogsf] bf}/fgdf ;fdflhs Gofo sfod ug]{

/ cfly{s ljsf;df ;3fp k'¥ofpg] h:tf p2]Zo k|flKtsf ;fy} cGo sf/0fn] ubf{

s/ 5'6sf] ;"rLdf w]/} j:t' tyf ;]jfx¿ ;dfj]z ul/P . o;}u/L cfof]un] ljleGg

~ 134 ~


:yfgdf pBf]uL, Joj;foLx¿;Fu cfof]hgf u/]sf cGt/lqmof÷5nkmn sfo{qmddf

Go"g cfo ePsf ju{nfO{ /fxt lbg / cf}Bf]lus ljsf; ug{ s/ 5'6 x'g] j:t'sf]

;+Vof a9fpg'kg{] s]xLsf] ;'emfj lyof] . t/ ;fdflhs Gofo sfod ug]{ jf cfly{s

ljsf; ug]{ p2]Zon] lbOPsf 5'6af6 nlIft p2]Zo k|efjsf/L ?kdf xfl;n ug{

;ls+b}g eGg] cfof]usf] wf/0ff 5 . pbfx/0fsf nflu ;fdflhs Gofo sfod ug{

Go"g cfo ePsf ju{sf] jh]6sf] 7"nf] lx:;f vr{ x'g] cfjZos j:t'x¿df d"No

clej[l4 s/ 5'6 lbOPsf] 5 . t/ Jojxf/df s/ 5'6sf] Joj:yfn] ul/a tyf wgL

b'j}nfO{ kmfObf k'¥ofpF5 . wgLsf] vl/b ug]{ Ifdtf ul/asf] eGbf a9L x'g] / s/ 5'6

ePsf j:t' tyf ;]jfsf] klg 7"nf] kl/df0f wgLn] g} vl/b ug]{ ePsf]n] s/ 5'6sf]

Joj:yf÷gLltaf6 ul/aeGbf wgL g} a9L nfeflGjt ePsf x'G5g\ . o;n] ubf{ s/

5'6sf] Joj:yfaf6 d"No clej[l4 s/ k|0ffnL emg} a9L k|ltufdL x'G5 . d"No clej[l4

s/ 5'6sf] Joj:yf ul/asf] nflu dfq nlIft ug{ g;lsg] ePsf]n] s/ 5'6sf]

Joj:yf ;dfgtf k|flKtsf] nflu k|efjsf/L x'Fb}g . o;y{, ;a} j:t' tyf ;]jfdf d"No

clej[l4 s/ nfUg] Joj:yf u/L a9L /fh:j ;+sng ug]{ / o;/L ;+slnt /fh:jaf6

ul/asf] nflu ;fdflhs cg'bfg x:tfGt/0f, :jf:Yo jLdf h:tf ;fdflhs ;'/Iff

sfo{qmdx¿ ;~rfng ug'{ pko'Qm x'G5 .

s/ 5'6sf] Joj:yf b]zsf] cfly{s ljsf; ug{ klg k|efjsf/L xF'Fb}g . pBf]ux¿sf

nflu k|bfg ul/Psf 5'6 ;'ljwfn] klg ;du|df pTkfbg a9fpg k|efjsf/L e"ldsf

v]n]sf] kfOFb}g, lsgls d"No clej[l4 s/df btf{ ePsf pBf]u, Joj;fon] vl/bdf

lt/]sf] s/ s§L ug{ kfpF5g\ eg] btf{ ge} sf/f]af/ ug]{n] s/ nfUg] j:t' tyf ;]jf

vl/b ubf{ d"No clej[l4 s/ ltg'{kb{5 . o;/L lt/]sf] s/ s§L ug{ gkfpg] ePsf]n]

pgLx¿sf] nfut a9\g hfG5 . o;afx]s, s/ 5'6sf] Joj:yfn] d"No clej[l4 s/sf]

s/fwf/ ;fF3'/f] x'g] / o;af6 u'd]sf] /fh:j k"lt{ ug{ ls t s/sf] b/ a9fpg'k5{ ls

t cfo s/ tyf eG;f/ If]qaf6 a9L /fh:j k|fKt x'g] Joj:yf ldnfpg'k5{, h;n]

cGttf]uTjf cfly{s j[l4 b/nfO{ 36fpF5 .

csf]{tkm{, s/ 5'6n] d"No clej[l4 s/nfO{ cfly{s b[li6sf]0fn] c;Ifd agfpg], s/

k|0ffnLnfO{ cgfjZos ?kdf a9L hl6n agfpg], s/bftfsf] s/ kl/kfng vr{

a9fpg], ;/sf/sf] s/ ;+sng vr{ j[l4 ug{], yk s/ 5'6sf] ;Defjgf a9fpg],

s/sf] cfwf/ ;fF3'/f] ug]{ / d"No clej[l4 s/sf] bLuf]kgfnfO{ g} IfoLs/0f u/L

s/nfO{ /fh:jsf] lx;fan] sd pTkfbgzLn agfpFb} hfg] x'G5 . o;}n] s/ 5'6

~ 135 ~

d"No clej[l4 s/

lbg}kg]{ ljz]if sf/0f ePdf afx]s s/ 5'6sf] ;"rLnfO{ ;fgf] cfsf/df ;Lldt ug]{

gLlt cjnDag ug'{kb{5 . ljBdfg s/ 5'6 x'g] j:t' tyf ;]jfsf] ljj/0f cg';"lr

$=! df lbOPsf] 5 .

;'emfjx¿

s/ 5'6af6 Psflt/ cfly{s tyf ;fdflhs p2]Zo k|efjsf/L ?kdf xfl;n ug{

g;lsg], cfly{s tyf k|zf;lgs ;d:of ;[hgf x'g], s/sf] cfwf/ v'lDrg] / /fh:j

36\g] xF'bf s/ 5'6nfO{ qmdzM 36fpFb} hfg'kb{5 . o; ;Gbe{df xfn o:tf] 5'6

lgDgfg';f/sf j:t' tyf ;]jfnfO{ dfq lbOg'kb{5 M

$=@=! s/ nufpg sl7g x'g] j:t'x¿ (Hard-to-Tax Commodities)

ljQLo tyf hLjg jLdf ;]jfx¿, ;'g, rfFbL, afhL, Sofl;gf] tyf lr6\7f, x'nfs l6s6 6f+; ug]{ ;/sf/L x'nfs ;]jf, bdsn tyf PDa'n]G; ;]jf h:tf j:t' tyf ;]jfdf d"No clej[l4 s/ nufpg sl7g x'G5 . pbfx/0fsf nflu ljQLo tyf hLjg jLdf ;DaGwL ;]jfx¿df bIftf tyf ;dfgtf b'j} b[li6sf]0faf6 d"No clej[l4 s/ nufpg Gofof]lrt eP klg logdf d"No clej[l4 s/ nufpg sl7g x'G5 . clwsf+z b]zdf ljQLo If]qnfO{ s/ nufpg of]Uo If]qsf] ?kdf lnOGg . hxfF clwsf+z ;]jfx¿df s/ nufOG5, ToxfF ljQLo If]qnfO{ s/sf] bfo/faf6 aflx/ /fVg' u}/Gofof]lrt dfq xf]Og :j]R5frf/L h:tf] klg b]lvG5 . t}klg, ljQLo ;]jfdf x'g] d"No clej[l4nfO{ kl/eflift ug{ / oL ;]jfdf s/ nufpg eg] sl7g x'G5 . o;sf] sf/0f s] xf] eg] ljQLo ;]jf / jLdf -ljz]if u/L hLjg jLdf_ sf] ;Gbe{df oL ;]jfx¿ h'g d"Nodf laqmL ul/G5g\ -h:tf] ls ;fdfGotof Aofh / lk|ldodsf] ?kdf_ To;n] oL ;]jf k|bfosx¿sf] ;]jfsf] jf:tljs d"No k|ltljlDjt ub}{g eGg] xf] . pbfx/0fsf] nflu Aofhdf cGtlg{lxt tTjx¿df shf{sf] hf]lvd, k"FhLsf] jf:tljs nfut, d'b|f:kmLltsf] b/, k|bQ ;]jfsf] ;]jf z'Ns h:tf s'/fx¿ kb{5g\ . l;4fGttM k|bQ ;]jf afktsf] ;]jf z'Nsdf dfq s/ nufpg] eGg] xf], t/ Jojxf/df Aofhdf cGtlg{lxt ljleGg tTjx¿af6 of] tTjnfO{ dfq cnu u/L o;df s/ nufpg c;Dejk|foM g} b]lvG5 . oxL ;d:ofsf] sf/0fn] ubf{ g} ;+;f/sf s'g} klg b]zn] ljQLo ;]jfdf k"0f{?kdf d"No clej[l4 s/ nufpg ;s]sf] kfOFb}g .

hLjg jLdf lk|ldod eg]sf] jLdf sf]ifdf x:tfGtl/t Tof] /sd xf], h;nfO{ jLdsn]

nufgL ub{5, clg Tof] sf]if ;~rfng;Fu ;DalGwt ;]jfx¿ afkt e'QmfgL lbg]

~ 136 ~


ub{5 . hLjg jLdf lk|ldodnfO{ b'O{ lsl;dsf] e'QmfgL -s/ gnfUg] of]ubfg / ;]jf

afkt e'QmfgL ul/Psf] s/ nfUg] e'QmfgL_ df ljeQm ug{ ;Dej 5}g eGg] s'/f w]/}

b]zdf dx;'; ul/Psf] 5 . o;df ljQLo ;]jfdf s/ nufpg g;lsg'sf ;d:ofsf]

cltl/Qm jLdf lk|ldodnfO{ ;]jfz'Ns / of]ubfg jfktsf] /sddf ljefhg ug{ g;lsg]

;d:of klg cGtlg{lxt x'G5g\ . o;} sf/0fn] ubf{ ;a} b]zdf hLjg jLdfdf d"No

clej[l4 s/ gnfUg] Joj:yf u/]sf] kfOG5 . t;y{, laqmL d"Nodf s/ ;+sng ug]{ /

o;/L ;+slnt s/af6 vl/bdf lt/]sf] s/ s§L ug{ kfpg] s/ s§L ljlw;lxtsf] d"No

clej[l4 s/ k|0ffnLdf oL ;]jf -ljQLo tyf hLjg jLdf;DaGwL_ x¿sf] nflu e'StfgL

ul/Psf] d"NonfO{ s/sf] cfwf/ d"Nosf] ?kdf lng ;ls+b}g . t;y{, plNnlvt sf/0fn]

ubf{ ljQLo tyf hLjg jLdf;DaGwL ;]jfdf d"No clej[l4 s/ nufpg sl7g x'G5 .

logLx¿nfO{ ;fdfGotof s/ 5'6 x'g] ;]jf cGtu{t /fv]sf] kfOG5 .

$=@=@ ljz]if u'0fsf/L j:t' tyf ;]jfx¿ (Merit Goods)

:jf:Yo ;]jf / cf}ifwL, z}lIfs ;]jf, lstfa, kqklqsf tyf cvaf/x¿df xfn d"No

clej[l4 s/ 5'6 lbOPsf 5g\ h;nfO{ bL3{sfndf cGt ul/g'kb{5 .

$=@=# cGo j:t' tyf ;]jfx¿ (Other Commodities)

s[lif, lhp+bf hLjhGt' tyf ltgsf pTkfbgx¿, snfTds tyf ;f+:s[lts j:t'

tyf ;]jfx¿, cfjf;, ;fj{hlgs ofq'jfxs ;]jf, / xjfO{ofqfdf klg xfn d"No

clej[l4 s/ 5'6 lbOPsf 5g\ . oL j:t' tyf ;]jfdf s/ nufpg lj:t[t lsl;dsf]

lgodsf] cfjZostf kb{5 . xfnnfO{ oL j:t' tyf ;]jfdf s/ 5'6 sfod} /fv] klg

k|zf;lgs Ifdtf a9\b} hfFbf lj:tf/} dWodsfndf logLx¿nfO{ klg d"No clej[l4

s/sf] bfo/fdf Nofpg'k5{ .

;/sf/L x'nfs ;]jfn] kq cfbfgk|bfg ug{b'O{ lsl;dn] ;]jf z'Ns lng] u/]sf] 5 .

Pp6f, kqsf] k|s[ltsf] cfwf/df x'nfs l6s6 6fF; ug{ nufpg] / csf]{, gubs}

?kdf ;]jf z'Ns lng] . kq x:tfGt/0f ug{ xfn x'nfsafx]s lghL If]q;d]t ;+nUg

e} ;]jf k|bfg ul//x]sf], ;f] ;]jf s/sf] bfo/fdf cfO;s]sf] / ltgLx¿sf] ;]jf

;/sf/L x'nfssf] eGbf a9L k|efjsf/L ;d]t /x]sf] 5 . ;/sf/L lgsfox¿n]

;d]t kq x:tfGt/0fsf] nflu lghL If]qnfO{ k|of]u ug]{ qmd j[l4 ePsf] 5 . Pp6}

;]jfdWo] x'nfsn] k|bfg u/]sf] ;]jf rflxF s/ 5'6sf] ;"rLdf /xg] t/ ;f]xL ;]jf lghL

~ 137 ~

d"No clej[l4 s/

If]qn] k|bfg u/]sf]df s/sf] bfo/fdf cfpg] xfnsf] Joj:yf d"No clej[l4 s/sf]

t6:ytfsf] l;4fGt;Fu d]n vfFb}g . t;y{ x'nfs l6s6 k|of]u x'g] afx]s x'nfsn]

k|bfg ug]{ cGo ;]jfnfO{ s/sf] bfo/fdf Nofpg pko'Qm x'G5 .

$=# s/ gnfUg] sf/f]af/sf] ;Ldf

lj=;+= @)%$ ;fndf d"No clej[l4 s/ nfu" ubf{ s/ gnfUg] sf/f]af/sf] ;Ldf

(Threshold) jflif{s ?= @) nfv sfod ul/Psf] lyof] . ;]jfsf] sf/f]af/sf] xsdf

eg] of] ;Ldf cfly{s jif{ @)^^÷^& df jflif{s ?= @) nfvaf6 36fO{ jflif{s ?=

!) nfv sfod ul/of] . lj=;+= @)^@ b]lv s]xL ljz]if j:t' tyf ;]jfsf] gu/

If]qdf ul/g] sf/f]af/sf] xsdf clgjfo{ btf{sf] Joj:yf ul/of] eg] To;kl5 o;sf]

If]q qmdzM lj:tf/ ul/of] . xfn o:tf j:t' tyf ;]jfdf ;jf/L ;fwg, df]6/kf6{;,

xf8{j]o/, kmlg{r/, On]S6«f]lgS; j:t', dfa{n, l8:sf]y]s, x]Ny Sna, sn/Nofa,

Sof6l/ª;DaGwL ;]jf, cflb kb{5g\ .

d"No clej[l4 s/df s/bftf btf{ a9fpg] p2]Zon] oL j:t'x¿sf laqm]tfnfO{

clgjfo{ ?kdf btf{ u/fpg] gLlt lnPsf] x'g ;Sg] eP klg To;af6 d"No clej[l4

s/sf] sfof{Gjog ;xh tyf c;xh b'j} ePsf]] 5 . oL j:t'x¿dWo] clwsf+zsf]

sf/f]af/ s/ 5'6sf] ;LdfeGbf sdsf] x'g} g;Sg] Jofjxfl/s kl/k]|Iodf clgjfo{

btf{sf] Joj:yf ubf{ oL j:t'sf] sf/f]af/ ug]{n] clgjfo{ ?kdf btf{ x'g'kg]{ eof] .

o;n] ubf{ ltgLx¿sf] sf/f]af/ s/ 5'6sf] ;LdfeGbf sd jf a9L eGg] jfbljjfb

ug{ cfjZos ePg . o; lx;fan] clgjfo{ btf{sf] Joj:yfn] d"No clej[l4 s/sf]

sfof{Gjog ;xh ePsf] x'g'kb{5 . csf]{tkm{, oL j:t'x¿dWo] sltko j:t'sf

laqm]tfx¿ vf;u/L ;;fgf] 7fpFdf s/ 5'6sf] ;LdfeGbf sdsf] sf/f]af/ ug{ ;Sg]

klg x'g ;S5g\ . g]kfn ;/sf/n] xfn} 3f]if0ff u/]sf] gu/kflnsfsf] ;Gbe{df of]

;d:of emg} rls{Psf] 5 . o;}n] ljZjd} d"No clej[l4 s/ nfu" ul/Psf !*)

eGbf a9L b]zx¿dWo] s]xL b]zdf s]xL j:t'sf laqm]tfnfO{ clgjfo{ btf{sf] Joj:yf

nfu" ePsf] ePtf klg To;nfO{ /fd|f] pbfx/0fsf] ?kdf lnOFb}g / clgjfo{ btf{sf]

cf}lrTo ;flat ug{ ;lsFb}g . o;}u/L j:t' tyf ;]jfsf] nflu s/ gnfUg] sf/f]af/sf]

5'§f5'§} ;Ldf tf]Sg] Joj:yfsf] klg vf; cf}lrTo 5}g . sltko cj:yfdf j:t' tyf

;]jf b'j}sf] sf/f]af/ x'G5 . To:tf] cj:yfdf j:t' / ;]jfsf] sf/f]af/aLr ;Ldf+sg

ug{ ufx|f] x'G5 .

~ 138 ~


ljZjJofkL cEof; / k|j[lQtkm{ x]bf{ d'b|fl:kmltnfO{ ljrf/ u/]/ s/ gnfUg] sf/f]af/sf] ;Ldf a9fpg] u/]sf] kfOG5 . pbfx/0fsf nflu a+unfb]zdf ;g\ !((! df d"No clej[l4 s/ nufpFbf s/ 5'6sf] ;Ldf a+unfb]zL 6fsf %)),))) lyof] eg] qmdzM a9fp+b} ;g\ !((#÷($ df &%),)))Ù ;g\ !(($÷(% df !,%)),)))Ù ;g\ !(((÷@))) df @,))),)))Ù ;g\ @))*÷)( df @,$)),))) / ;g\ @)!)÷!! df ^,))),))) ul/Psf] lyof] . >Ln+sfdf ;g\ !((* df j:t' / ;]jf s/sf] gfdn] d"No clej[l4 s/ ;'? ubf{ s/ 5'6sf] rf}dfl;s ;Ldf >Ln+sg ?k}ofF %)),))) / jflif{s ;Ldf !,*)),))) lyof] eg] o;nfO{ ;g\ @))( df rf}dfl;s ;Ldf a9fP/ ^%),))) / jflif{s ;Ldf @,%)),))) ul/Psf] lyof] . >Ln+sfsf] jt{dfg s/ 5'6sf] rf}dfl;s ;Ldf #,))),))) 5 eg] jflif{s ;Ldf !@,))),))) 5 . g]kfndf xfn sfod /x]sf] s/ gnfUg] sf/f]af/sf] ;Ldf !& jif{cl3 tf]lsPsf]] lyof] . of] jf:tljs cy{df cToGt sd eO;s]sf] 5 . of] s'/f lgDg tflnsfn] :ki6 ub{5 M

tflnsf $=$ M s/ gnfUg] sf/f]af/sf] ;Ldfsf] l:ylt

cfly{s jif{s/ gnfUg] sf/f]af/sf] ;Ldf -?k}ofdf_

@)%$÷%% sf] d"Nodf @)&!÷&@ sf] d"Nodf@)%$÷%% 2,000,000 2,000,000@)%%÷%^ 1,836,750 2,177,760@)%^÷%& 1,756,322 2,277,486@)%&÷%* 1,585,367 2,523,076@)%*÷%( 1,525,914 2,621,379@)%(÷^) 1,480,182 2,702,371@)^)÷^! 1,422,642 2,811,670@)^!÷^@ 1,344,071 2,976,033@)^@÷^# 1,256,409 3,183,676@)^#÷^$ 1,171,072 3,415,673@)^$÷^% 1,109,132 3,606,423@)^%÷^^ 956,364 4,182,507@)^^÷^& 836,339 4,782,747@)^&÷^* 749,050 5,340,095@)^*÷^( 702,266 5,695,849@)^(÷&) 665,905 6,006,862@)&)÷&! 617,354 6,479,265@)&!÷&@ 574,283 6,965,210

;|f]t M cfof]usf] u0fgf

~ 139 ~

d"No clej[l4 s/

lrq $=# M s/ gnfUg] sf/f]af/sf] ;Ldfsf] l:ylt

0

1000000

2000000

3000000

4000000

5000000

6000000

7000000

8000000

2054

/…

2055/…

2056/…

2057/…

2058

/…

2059

/06

2060/…

2061/…

2062/…

2063/…

2064

/…

2065/…

2066/…

2067/…

2068

/…

2069/07

2070

/…

2071/…

sf/f]j

f/sf] /s

d

cfly{s jif{

2071.072 sf] d"Nodf

2054.055 sf] d"Nodf

;fdfGotof d"No clej[l4 s/ nfu" ubf{ s/ k|zf;gnfO{ w]/} s/bftfsf] Joj:yfkg

ug{ ufx|f] x'g] / s/bftfdf s/sf] ;+/rgf tyf ;~rfng k|lqmofsf af/]df Tolt

/fd|f] hfgsf/L gx'g] xF'bf ;fgf Joj;foLnfO{ s/sf] bfo/faflx/ /fVg s/ gnfUg]

sf/f]af/sf] ;Ldf a9L /fVg] / lj:tf/} s/ sfof{Gjog x'Fb} uPkl5 s/ k|zf;g tyf

s/bftfdf s/sf] af/]df hfgsf/L x'Fb} hfg] x'gfn] s/ gnfUg] sf/f]af/sf] ;Ldf

ga9fO{ s/bftfsf] ;+Vof a9fpFb} hfg'kb{5 eGg] dfGotf klg 5 . t/ g]kfndf lj=;+=

@)%$ ;fndf sfod ul/Psf] s/ gnfUg] sf/f]af/sf] ;Ldf Tolta]nfsf] kl/k|]Iodf

klg Tolt 7"nf] lyPg . d'b|fl:kmltn] ubf{ To;sf] jf:tljs d"No @)&! df cfpFbf

?= @) nfvaf6 36]/ ?= %&$,@*# ePsf] 5 . csf]{ b[li6sf]0fn] x]bf{ @)%$ ;fndf

sfod ul/Psf] s/ gnfUg] sf/f]af/sf] ;Ldf ?= @) nfvsf] @)&! sf] d"No sl/a

?= &) nfv x'g cfpF5 .

;fs{ d'n'sx¿sf] cf};t s/ gnfUg] sf/f]af/sf] jflif{s ;Ldf cd]l/sL 8n/ ^!,!!*

5 . o; ;Gbe{df g]kfndf sfod /x]sf] ;Ldf tn tflnsfdf b]vfOPcg';f/

cGo blIf0f Pl;ofnL d'n'ssf] eGbf / o; If]qsf] cf};t s/ gnfUg] sf/f]af/sf]

;LdfeGbf klg sd 5 M

~ 140 ~


tflnsf $=% M ;fs{ b]zx¿df d"No clej[l4 s/ gnfUg] sf/f]af/sf] ;Ldf

b]zs/ gnfUg] sf/f]af/sf] ;Ldf

/fli6«o d'b|fdf cd]l/sL 8n/dfa+unfb]z ^) nfv &*,^!^g]kfn @) nfv @),^@)kfls:tfg %) nfv %!,)@)>Ln+sf ! s/f]8 @) nfv **,%#$dfnlbE; !) nfv ^^,*))cf};t ^!,!!*

;|f]tM Rup Khadka, The SAARC Tax System, Pairavi Prakashan, Kathmandu, 2015, p. 51.

lrq $=$ M ;fs{ b]zx¿df d"No clej[l4 s/ gnfUg] sf/f]af/sf] ;Ldf

010,00020,00030,00040,00050,00060,00070,00080,00090,000100,000

J+funfb]z g]kfn kfls:tfg >Ln+sf dfnlbE; ;fnfvfnf

sf/f]j

f/sf] l;

df

b]z cd]l/sL *n/df

ljZjd} d"No clej[l4 s/ /fd|f] dflgg] Go'hLNofG8df s/ gnfUg] sf/f]af/sf] ;Ldf

cd]l/sL 8n/ %!,@*@ 5 eg] l;+ufk'/df cd]l/sL 8n/ &,(#,^%! 5 . csf]{tkm{

;g\ @)!% df d"No clej[l4 s/ nufpg] dn]l;ofdf s/ gnfUg] sf/f]af/sf] ;Ldf

cd]l/sL 8n/ !,#&,^)) sfod ul/Psf] 5 . To:t}, ckmuflg:tfgsf] k|:tfljt o:tf]

;Ldf cd]l/sL 8n/ #$,^!,$)% 5 .

cfof]un] ljleGg :yfgdf u/]sf] cGt/lqmof tyf 5nkmnsf ;Gbe{df s/ gnfUg]

sf/f]af/sf] ;Ldf a9fpg'kg]{ w]/}sf] dfu lyof] eg] s/ gnfUg] sf/f]af/sf] ;Ldf

tf]lsg' gx'g] eGg] klg s]xLsf] wf/0ff lyof] . kl5Nnf] ljrf/ /fVg]x¿sf] b[li6df

~ 141 ~

d"No clej[l4 s/

s/sf] y|];xf]N8sf sf/0f btf{ x'g] / btf{ gx'g]aLr c;dfgtf x'g], o;n] ubf{ btf{

x'g'kg]{ :t/sf Jofkf/Lx¿n] cfˆgf] Jofkf/ 6'S|ofpg ;Sg] cflb h:tf ts{x¿ cl3

;f/]sf lyP . t/, jf:tjdf s/ gnfUg] sf/f]af/ ePsf] sf/0fn] o; lsl;dsf]

;d:of Tolt pTkGg x'Fb}g . sf/0f, d"No clej[l4 s/cGtu{t btf{ gx'g]sf] laqmL ug]{

j:t'df k"/} s/ gnfUg] eGg] xf]Og, btf{ gx'g]sf] d"No clej[l4df dfq s/ gnfUg] xf],

lghn] v/Lb ubf{;Ddsf] cj:yfdf s/ nflu;s]sf] x'G5 . csf]{tkm{, d"No clej[l4

s/df btf{ x'g]n] cfˆgf] v/Lbdf lt/]sf] s/ s6fpg kfpF5 / cfˆgf] laqmLdf d"No

clej[l4 s/ c;'n ug{ kfpF5 . To;/L c;'n u/]sf] /sd ;/sf/nfO{ ga'emfP;Dd

k|of]u ug{ kfpg] x'Fbf lghnfO{ gub k|jfx (Cash Flow) sf] kmfObf x'G5 . d"No

clej[l4 s/df btf{ ePsf cGo laqm]tfn] s/ s§Lsf] ;'ljwf pkof]u ug{sf] nflu

d"No clej[l4 s/df btf{ ePsfx¿;Fu v/Lb ug]{ x'Fbf d"No clej[l4 s/df btf{

x'g]sf] ahf/ 7"nf] x'G5 . o;/L d"No clej[l4 s/df btf{ gx'g] eg]sf] btf{ gx'g]

JolQmsf] d"No clej[l4df dfq s/ gnfUg] xf], g ls j:t'sf] k"/} d"Nodf . o;n] ubf{

clgjfo{ ?kdf btf{ x'g' gkg{] sltko Jofkf/L, Joj;foLx¿ d"No clej[l4 s/df

:j]R5fn] btf{ x'G5g\ .

tflnsf $=^ M sf/f]af/sf] txcg';f/ s/bftf ;+Vof tyf /fh:j of]ubfg

sf/f]af/-?= nfvdf_ s/bftfsf] ;+Vof /fh:j ;+sng

-?= nfvdf_ hDdfsf] k|ltzt

0-10 55,117 8,314 2.48

10-20 9,077 3,322 0.99

20-30 5,776 2,833 0.85

30-40 4,210 2,402 0.72

40-50 3,294 2,274 0.68

50-60 2,479 2,256 0.67

60-70 2,044 2,072 0.62

70-80 1,705 1,935 0.58

80-90 1,442 1,623 0.48

90-100 1,336 1,637 0.49

100-200 7,207 12,600 3.76

200-300 3,447 9,326 2.79

300 8859 284,149 84.89

hDdf 105,993 334,742 100

;|f]t M cfGtl/s /fh:j ljefu

~ 142 ~


s/ gnfUg] sf/f]af/sf] ;Ldflagfsf] d"No clej[l4 s/ Jojxf/df sfof{Gjog ug{

;ls+b}g . o; lsl;dsf] ;Ldf gtf]Sbf Jofkf/, Joj;fo ug{] nfvf}+nfO{ d"No clej[l4

s/sf] k|of]hgsf] nflu btf{ ug{'kg{] x'G5 . t/ /fh:j ;+sng, s/ ;+sng vr{,

s/ ;xeflutf vr{, ;dfgtf cflb ljleGg b[li6sf]0fn] ;;fgf s/bftfnfO{ s/sf]

bfo/fleq Nofpg'eGbf klg s/sf] bfo/faflx/ /fVg' plrt x'G5 . tflnsf % df

pNn]v ul/P cg';f/ d"No clej[l4 s/df btf{ ePsf s/bftfx¿dWo] klg ?= &)

nfv;Dd sf/f]af/ ePsf s/bftfsf] ;+Vof s'n s/bftfsf] &&=#^ k|ltzt ePsf]df

ltgLx¿n] k|bfg ug]{ /fh:j s'n /fh:jsf] ^=%% k|ltztdfq /x]sf] 5 . jflif{s

?= @) nfveGbf d'lgsf] sf/f]af/ e} :j]R5fn] d"No clej[l4 s/df btf{ x'g]sf]

;+Vof ^$,!($ 5 h'g s'n btf{sf] ^) k|ltzteGbf a9L 5g\ eg] ltgLx¿af6

;+sng ul/Psf] /fh:j d"No clej[l4 s/af6 ;+sng ePsf] s'n /fh:jsf] s]jn

#=$& k|ltzt dfq 5 . d"No clej[l4 s/df 7"nf;fgf ;a}n] clgjfo{ ?kdf btf{

ug]{ Joj:yf ePdf of] l:ylt s:tf] xf]nf eg]/ ;xh} cg'dfg ug{ ;lsG5 . o;}n]

d"No clej[l4 s/ Joj:yf cGtu{t ljleGg b]zdf lglZrt /sd;Ddsf] s/ nfUg]

sf/f]af/ ug]{ laqm]tfnfO{ clgjfo{ ?kdf btf{ x'g' kb}{g .

y|];xf]N8 k|zf;lgs Ifdtf, pBf]u–jfl0fHo If]qdf n]vf /fVg ;Sg] l:ylt,

/fh:jsf] cfjZostf, cflb ljleGg s'/f ljrf/ u/]/ tf]Sg] ul/G5 . o; lsl;dsf]

y|];xf]N8sf] Joj:yfn] ubf{ s'g} laqm]tfdf d"No clej[l4 s/sf] bfo/fleq

gcfpgsf nflu cfˆgf] sf/f]af/ 6'qm\ofP/ btf{ geO{ a:g] k|j[lQ ga9f];\ eGgsf

nflu Pp6f JolQmsf] gfpFdf ljleGg kmd{x¿ ePdf d"No clej[l4 s/sf] btf{sf]

k|of]hgsf nflu lghsf] :jfldTjdf /x]sf ;a} kmd{sf] sf/f]af/sf] u0fgf ug'{kb{5 .

Psnf}6L Jofkf/ -Sole Propritor_ sf] xsdf kmd{ ge} JolQm btf{ x'g'kg]{ ePsf]n]

lghsf] gfpFdf /x]sf ;a} kmd{sf] sf/f]af/ hf]8]/ btf{ ug]{ Joj:yf ul/G5 . d"No

clej[l4 s/df btf{ gx'gsf nflu sf/f]af/ 6'qm\ofpg] k|j[lQ b]lvPdf ;dfg k|s[ltsf

s/ nfUg] j:t' jf ;]jfsf] sf/f]af/ ug]{ / d'ne"t ?kdf Ps} JolQm / ;d"x åf/f

lgolGqt PseGbf a9L lgsfo x'g]n] clgjfo{ ?kdf d"No clej[l4 s/df btf{ x'g'kg]{

Joj:yf klg ul/G5 .

;'emfj

• d"No clej[l4 s/ cGtu{t s/ gnfUg] sf/f]af/sf] ;Ldf tf]Sg] Joj:yfnfO{

lg/Gt/tf lbOg' kb{5 .

~ 143 ~

d"No clej[l4 s/

• d"No clejl4 s/ gnfUg] sf/f]af/sf] ;Ldfsf] /sdnfO{ d"Nb|fl:kmltsf] b/ ;d]t

ljrf/ u/L a9fpg' pko'Qm x'G5 .

• lj= ;+= @)%$ ;fndf sfod ul/Psf] s/ gnfUg] sf/f]af/sf] ;Ldf ?= @)

nfvsf] @)&! sf] d"No sl/a ?= &) nfv x'g cfpF5 / ;fs{ d'n'sx¿sf]

cf}ift /sd cd]l/ls 8n/ ^!,))) eGbf j9L ePsf]n] g]kfnL ?k}of ? ^!

nfveGbf j9L 5 . oL tYof+s tyf cfufdL s]xL jif{ ;Dd d"No clej[l4 s/

gnfUg] sf/f]jf/sf] /sd j9fpg gkg]{ u/L ?= &) nfvsf] xf/fxf/Ldf sfod

ul/g' kb{5 .

• xf8{j]o/, ;]g]6/L, kmlg{r/, lkmS:r/, c6f]df]afOn, On]S6«f]lgS;, dfa{n, df]6/

kf6{\;, x]Ny Sna, Sof6l/ª, a'l6s, ;'l6ª, ;l6{ª cflb sf/f]af/ ug{] JolQmnfO{

clgjfo{ ?kdf btf{ ug'{kg{] Joj:yf vf/]h ul/g'kb{5 .

• ?= ! nfveGbf a9Lsf] 3/ef8f jf lah'nLsf] vkt ePdf d"No clea[l4 s/df

btf{ x'g'kg{] Joj:yf vf/]h ug'{ kb{5 .

• ?= !),))) dflysf] k}7f/L ug{ btf{ x'g'kg]{ Joj:yf vf/]h ug'{ kb{5 .

• d"No clej[l4 s/ lgod cg';f/ ?= !)),))) eGbf j9Lsf] ;]jf k|bfg ubf{

btf{ x'g' kg]{ Joj:yf vf/]h ug'{ kb{5 .

• s/ gnfUg] sf/f]af/sf] ;LdfeGbf a9Lsf] sf/f]af/ ug{] ;a} Jofkf/L tyf

Joj;foLnfO{ cg';Gwfg jf cg'udg h:tf k|zf;lgs dfWodsf] k|of]u u/L

s/sf] bfo/fleq NofOg'kb{5 .

• d"No clej[l4 s/sf] d"n l;4fGtcg'?k bL3{sflng ?kdf j:t' tyf ;]jfsf]

nflu s/ gnfUg] sf/f]af/sf] Pp6} ;Ldf tf]Sg] gLlt ckgfOg'kb{5 .

$=$ s/sf] b/

d"No clej[l4 s/sf] ;'?sf] b/ !) k|ltzt lyof] eg] o;nfO{ lj=;+= @)^! ;fndf

!# k|ltzt ul/Psf] lyof] . d"No clej[l4 s/df Psn b/n] s/ k|0ffnLnfO{ cfly{s

?kdf t6:y / ;Ifd agfpg], k|zf;lgs ?kdf a9L ;/n agfpg] / ;~rfng

nfutsf lx;fan] sd vlr{nf] agfpg] dfq ge} o;af6 s/ kf/bzL{ x'g] ePsf]n]

~ 144 ~


d"No clej[l4 Psn b/df nufpg' ;}4flGts lx;fan] /fd|f] dflgG5 . Go'hLNofG8,

l;+ufk'/nufotsf w]/} b]zx¿n] Psn b/ nufPsf 5g\ eg] d"No clej[l4 s/ nfu"

u/]sf] ;dodf ljleGg sf/0fn] ax'b/ nufpg] b]zx¿n] klg ax'b/nfO{ qmdzM Psn

b/df kl/0ft ub}{ hfg] k|j[lt a9\bf] 5 . blIf0f Pl;ofnL d'n'sx¿df klg ef/tafx]s

cGo d'n'sx¿n] d"No clej[l4 s/sf] Psn b/ nufPsf 5g\ .

tflnsf $=& M ;fs{ d'n'sx¿df d"No clej[l4 s/sf] b/

b]z d"No clej[l4 s/sf] b/ -Ü df_kfls:tfg !& a+unfb]z !%g]kfn !#>Ln+sf !@ef/t !@=% -!,$,@)_dfnlbE; *cf};t b/ !@=(@

;|f]tM Rup Khadka, The SAARC Tax System, Pairabi Publications, Kathmandu,

2015, p. 57.

;fs{ d'n'sx¿df ef/tn] dfq ax'b/ sfod u/]sf] 5 . ef/tsf] d"No clej[l4 s/sf]

:t/Lo b/ !@=% k|ltzt xf] h'g clwsf+z j:t'df nfUb5 . cGo b/x¿ ;Lldt

j:t'df dfq nfU5g\ . h:t} j'lnog, ;'g, rfFbL tyf cGo ax'd"No wft' jf 9'+ufdf

(Semi precious / Precious Stone) ! k|ltzt nfUb5, h'g j:t'x¿ g]kfndf s/

5'6 lbOPsf j:t'leq kb{5g\ . ef/tdf $ k|ltztsf] b/ cf}Bf]lus sRrf kbfy{df

nfUb5, h'g d"No clej[l4 s/sf] l;4fGt tyf cGt/f{li6«o k|rngcg';f/ s/ nfUg]

j:t'df kb{5g\ . ltgLx¿sf] vl/bdf lt/]sf] s/ laqmLdf c;'n u/]sf] s/af6 s§L

ug{ kfOg] xF'bf To:tf] j:t'df cf}Bf]lus ljsf;sf] lx;fan] sd b/ nufpg'sf] s'g}

t's gePsf] dfq xf]Og To;af6 cg]s sl7gfO jf lj;+ult klg ;[hgf x'G5g\ .

ef/tdf @) k|ltztsf] b/ dlb/f, k]6«f]lnod kbfy{ / lr¶f (Lottery) df nfU5 . t/

o:tf j:t'x¿df a9L s/ nufpg'eGbf cGtMz'Ns nufpg' pko'Qm x'G5 . ef/tdf

s]Gb|, /fHo tyf :yfgLo txdf nfu" eO/x]sf ljleGg j:t'ut s/x¿sf] ;§f Goods and Services Tax sf] gfpFdf Psn b/df d"No clej[l4 s/ nufpg] tof/L eO/x]sf]

5 . o:tf] s/ clk|n !, @)!^ b]lv nfu" ug{] of]hgf 5 .

~ 145 ~

d"No clej[l4 s/

Psn b/sf] Joj:yf x'g' d"No clej[l4 s/sf] /fd|f] kIf eP klg cfof]unfO{ d"No

clej[l4 s/sf] ax'b/ sfod ug'{kg]{ ;'emfj klg k|fKt ePsf lyP . t/ ax'b/n] 5'6n]

em}+ d"No clej[l4 s/nfO{ cfly{s b[li6sf]0fn] c;Ifd agfpg], s/ ;xeflutfsf]

b[li6sf]0fn] a9L hl6n agfpg], s/ ;+sngsf] b[li6sf]0fn] a9L vlr{nf] agfpg], s/

ljleGg j:t'df ;xL lsl;dn] nufpg g;lsg] ;Defjgf /xg] tyf To:tf] cj:yfdf

s/ k|0ffnL c;dfg x'g], s/ 5Ng] ;Defjgf a9\g] / s/ k|0ffnL kf/bzL{ gx'g] x'G5 .

o;}n] d"No clej[l4 s/df ax'b/ nufpg' xF'b}g eGg] cfof]usf] wf/0ff 5 .

d"No clej[l4 s/ sfof{Gjog cem} k|efjsf/L eOg;s]sf] xF'bf s/bftfdf s/

;xeflutf a9fpg s/sf] b/ !# k|ltztaf6 36fP/ !) k|ltzt sfod ul/g'kg]{

;'emfj klg cfof]unfO{ k|fKt ePsf] lyof] . t/, ;fˆ6f sfof{Gjogsf] ;Gbe{df

eG;f/sf] b/ 36fpg'kg{] / cfly{s ljsf;sf] b[li6sf]0fn] d"No clej[l4 s/sf]

b/eGbf cfo s/sf] b/ 36fpg' pko'Qm x'g] cflb ljleGg ;Gbe{df d"No clej[l4

s/sf] b/ 36fpg ;lsg] l:ylt 5}g . a?, s/sf] b/nfO{ % jif{ ;Dd kl/jt{g ul/g]

5}g eg]/ :ki6 ul/g'kb{5 eGg] cfof]usf] ;'emfj 5 .

jt{dfg !# k|ltztsf] b/ pko'Qm xf], of] sd xf] jf a9L xf] eGg] k|Zgx¿ klg

cfof]u ;dIf /flvPsf lyP . cfof]un] ljZjsf d"No clej[l4 s/ nfu" ug]{ sl/a

!*) hlt b]zx¿sf] d"No clej[l4 s/sf] b/sf] cWoog ubf{ ;aeGbf sd b/

c08f]/fdf $=% k|ltzt / ;aeGbf a9L b/ x+u]/Ldf @& k|ltzt /x]sf] kfPsf] 5 .

cfof]un] oL b]zx¿sf] :t/Lo b/sf] cf};t b/sf] lx;fa ubf{ of] !%=(! k|ltzt

kfOPsf] 5 . g]kfnsf] !# k|ltztsf] b/ of] cf};t b/eGbf sd 5 . o;}u/L blIf0f

Pl;ofnL b]zx¿sf] cf};t d"No clej[l4sf] b/ !@=(@ k|ltzt 5 / g]kfnsf]

jt{dfg b/ To;s} xf/fxf/Ldf 5 . of] !# k|ltztsf] dWod b/ pko'Qm 5 . of] cem}

s]xL jif{;Dd sfod /xg'kb{5 eGg] cfof]usf] wf/0ff 5 .

g]kfnsf] d"No clej[l4 s/ uGtJo l;4fGtdf cfwfl/t s/ ePsf]n] lgof{tdf of]

s/ z'Go b/n] nfUb5 . lgof{tstf{n] lgsf;L ul/Psf j:t' tyf ;]jf;Fu ;DalGwt

cfoftLt tyf :yfgLo ahf/df vl/b ul/Psf j:t' tyf ;]jfsf] nflu lt/]sf] d"No

clej[l4 s/ s§L ug{ kfpF5g\ . kl/0ffd:j?k lgof{t ul/Psf j:t' tyf ;]jfsf]

lgof{t d"No clej[l4 s/sf] ef/af6 d'Qm x'G5, h;n] ubf{ cGt/f{li6«o ahf/df

:jb]zL j:t' tyf ;]jfsf] k|lt:kwf{Tds Ifdtfdf s'g} sdL cfpFb}g .

~ 146 ~


o;}u/L, :jb]zaf6 ljb]zsf] nflu k|:yfg ug]{ oftfoftsf ;fwgdf k|bfg ul/g]

vfgf tyf laqmL ul/g] j:t' tyf ;]jfdf klg z'Go b/n] s/ nfUg] Joj:yf 5 .

s"6gLlts lgsfon] cfoft ug]{ j:t' tyf ;]jfdf klg d"No clej[l4 s/ z'Go b/n]

nfUb5 . o;sf cltl/Qm xfn}sf jif{x¿df hnljB't\ cfof]hgfsf nflu cfjZos

kg]{ d]l;g/L cflbdf klg z'Go b/sf] s/ nfUg] Joj:yf u/]sf] 5 . l;4fGttM s'g}

j:t' tyf ;]jfnfO{ d"No clej[l4 s/sf] ef/af6 k"0f{ ?kdf d'Qm ug]{ xf] eg] z'Go

b/ nufpg'kb{5 . sf/0f, o:tf] cj:yfdf laqmLdf z'Go b/ nfUg] cyf{t\ jf:tjdf

s/ ;+sng ug{ gkg]{ t/ v/Lbdf lt/]sf] s/ s§L ug{ kfpg] jf lkmtf{ kfOg]

ePsf]n] z'Go b/ nfUg] j:t' jf ;]jf d"No clej[l4 s/sf] ef/af6 k"0f{ ?kn] d'Qm

x'G5 . t/ z'Go b/n] s/fwf/nfO{ IfoLs/0f ug]{, /fh:j 36fpg], d"No clej[l4 s/

k|0ffnLnfO{ a9L hl6n agfpg] / s/ 5nLsf] ;Defjgf a9fpg] ePsf]n] o;nfO{

lgof{tdf dfq ;Lldt /fVg pko'Qm x'G5 . jt{dfg Joj:yfdf z'Go b/df s/ nfUg]

j:t' tyf ;]jfsf] ljj/0f cg';"lr $=@ df lbOPsf] 5 . To:t} ljz]if lsl;dsf] s/

lkmtf{ Joj:yf cg';"lr $=# df lbOPsf] 5 . g]kfndf klg z'Go b/ nfUg] j:t' tyf

;]jfsf] ;+Vofdf j[l4 ul/g' x'Fb}g eGg] cfof]usf] ;'emfj 5 .

;'emfj

g]kfndf Psn b/ nfu" ePsf] !& jif{ k"/f ePsf] 5 . pBf]uL, Jofkf/L, Joj;foL,

s/ k|zf;s tyf pkef]Qmf o; b/k|lt cEo:t eO;s]sf 5g\ . Psn b/n] d"No

clej[l4 s/ k|0ffnLsf] cfly{s bIftf / t6:ytf sfod ug]{, Joj;foLsf] s/

;xeflutf nfut 36fpg] / ;/sf/sf] s/ ;+sng vr{ sd ug]{ ePsfn] Psn

b/nfO{ lg/Gt/tf lbg'kg]{ cfof]usf] ;'emfj 5 .

d"No clej[l4 s/sf] !# k|ltztsf] b/nfO{ cfufdL kfFr jif{;Dd kl/jt{g ul/g'

x'Fb}g .

z'Go b/ g]kfnaflx/ lgof{t u/]sf] Pj+ lgof{t dflgg] (Deemed Export) j:t' tyf ;]jf jf g]kfnaflx/ uGtJo :yfg ePsf] cGt/f{li6«o p8fgdf :6f]/sf] ?kdf

/flvPsf] jf g]kfnaflx/ uGtJo :yfg ePsf] cGt/f{li6«o p8fgdf v'b|f laqmL jf

cfk"lt{ jf pkef]u ug{sf nflu /flvPsf] j:t'df dfq ;Lldt ul/g' kb{5 . xfn z'Go

b/ nfu]sf] cGo sf/f]jf/sf] xsdf s/lkmtf{ jf cg'bfgsf] Joj:yf ul/g' kb{5 .

eljiodf z'Go b/ cGo j:t' tyf ;]jfdf nfu" ul/g' x'b}g .

~ 147 ~

d"No clej[l4 s/

$=% s/ s§L Joj:yf

g]kfnn] s/ s§L k|0ffnLdf cfwfl/t d"No clej[l4 s/sf] pkef]u k|sf/ nfu" u/]sf]

s'/f dfly g} pNn]v e};s]sf] 5 . o;cGtu{t s/bftfn] laqmLdf c;'n u/]sf] s/af6

k"FhLut tyf u}/k"FhLut ;a} lsl;dsf] v/Lbdf lt/]sf] s/ 36fP/ afFsL /x]sf]

/sd dfq ;/sf/nfO{ /fh:j :j?k a'emfpg'kg]{ x'G5 . o;n] ubf{ d"No clej[l4

s/df s/dfly s/ gnfUg], s/ ;f]kfgL (Cascade) gx'g] / s/n] cgfjZos ?kdf

cy{tGqsf] nfut a9fpFb}g . csf]{ zAbdf eGg'kbf{ d"No clej[l4 s/n] nufgLnfO{

s/d'Qm ub{5 . d"No clej[l4 s/ th'{df ubf{ k]o kbfy,{ cNsf]xn jf cNsf]xn

ldl>t k]o kbfy{, ;jf/L ;ffwgsf] nflu xNsf k]6«f]lnod OGwg tyf dgf]/~hg

vr{df lt/]sf] s/ s§L ug{ gkfOg] / c6f]df]afON;df lt/]sf] s/ $) k|ltzt dfq

s§L ug]{ Joj:yf ul/Psf] lyof] . d"No clej[l4 s/ sfof{Gjogsf ;'?sf jif{df s/

s§L Joj:yfsf] b'?kof]u gxf];\ eGgsf] nflu o; lsl;dsf] Joj:yf ul/Psf] x'g

;S5 . t/ ca d"No clej[l4 s/n] !& jif{ kf/ ul/;ss]sfn] d"No clej[l4 s/sf]

d"n l;4fGt cg'?k s/ nfUg] sf/f]af/;Fu ;DalGwt ;a} ;]jf jf kbfy{df lt/]sf]

s/ s§L x'g] Joj:yf ug{ k'g/fjnf]sg x'g'kb{5 .

d"No clej[l4 s/df s/ s§L Joj:yfsf] b'?kof]u x'g] ;Defjgf klg /xG5 .

slxn]sfxL+ s/bftfn] cfkm"n] v/Lb jf k}7f/Ldf lt/]sf] s/ s§L bfaL PseGbf

a9Lk6s ug{ ;Sg], glt/]sf] s/ klg bfaL ug{ ;Sg] of sfg'gn] s/ s§L ug{

gldNg] v/Lb jf k}7f/Ldf lt/]sf] s/sf] bfaL u/]/ s/ s§L Joj:yfsf] b'?kof]u

ug]{ ;Defjgf /xG5 . g]kfndf d"No clej[l4 s/df ;[hgf ePsf] a9\bf] s/

s§L /sdsf] kl/df0fn] klg oxL s'/f O+lut ub{5 . sltko s/bftfn] jiff}{+;Dd

s/ s§L /sd lg/Gt/ ?kdf a9\b} uPsf] eg]/ ljj/0f k]z ug]{ u/]sf 5g\ / qm]l86

ljj/0f a'emfpg]sf] ;+Vof klg a9\bf] 5 . o;n] ubf{ s/ s§L /sdsf] dfqf jif]{gL

a9\b} uPsf] 5 . tflnsf $ df b]vfOPem+} of] /sd cfly{s jif{ @)%$÷@)%% df

?= *! s/f]8 # nfv lyof] eg] lj=;+= @)&! kmfNu'0fdf ?= @! c/a &) s/f]8 #!

nfv k'u]sf] 5 . qm]l86 cg'kft klg a9\b} uPsf] 5 h'g xfn !M$ 5, h'g 8/nfUbf]

l:ylt xf] .

~ 148 ~


tflnsf $=* M s/ s§L /sd

cfly{s jif{ s/ s§L /sd -?= nfvdf_@)%$÷%% )@)%%÷%^ *!,)#@)%^.%& !,)*,$@@)%&÷%* !,*%,##@)%*÷%( @,#*,!*@)%(÷^) @,$),)&@)^)÷^! @,&),&#@)^!÷^@ @,*$,&^@)^@÷^# #,*#,^(@)^#÷^$ $,)*,^#@)^$÷^% $,%@,&#@)^%÷^^ %,!%,**@)^^÷^& ^,&@,%(@)^&÷^* (,!^,#@@)^*÷^( !!,*@,$*@)^(÷&) !^,^$,*%@)&)÷&! !&,*@,@$

@)&! kmfNu'0f @!,&),#!

;|f]t M cfGtl/s /fh:j ljefu .

;'emfj

d"No clej[l4 s/sf] d"n dfGotf cg'?k s/ nfUg] sf/f]af/;Fu ;DalGwt k]o kbfy{,

cNsf]xn jf cNsf]xn ldl>t k]o kbfy{, ;jf/L ;ffwgsf] nflu xNsf k]6«f]lnod

OGwg tyf dgf]/~hg vr{df lt/]sf] s/ s§L ug{ lbOg'kb{5 . csf]{tkm{ s/ s§Lsf]

b'?kof]u /f]Sgsf nflu lgDg pkfo cjnDag ug'{kb{5 M

• :jo+ s/ lgwf{/0f l;4fGtdf cfwfl/t cfw'lgs s/ k|0ffnLdf s/bftfx¿sf] s/

;xeflutf clej[l4 ug]{ Pp6f dxTjk"0f{ cf}hf/ s/ k/LIf0f xf] . s/ k/LIf0fn]

s/bftfnfO{ cfˆgf] s/ bfloTj ;xL / oyfy{k/s ?kdf lgwf{/0f ug{ ;hu dfq

u/fpFb}g, o;n] pgLx¿nfO{ ;dod} s/ ltg{ cEo:t klg u/fpFb5 . oBlk

of] s'/fdf Wofg lbg'kb{5 ls s/ k|zf;g;Fu x/]s s/bftfsf] s/ k/LIf0f

ug]{ ;fwg / ;|f]t pknJw x'Fb}g . ;fy}, ;fgf s/bftfsf] s/ k/LIf0f Tolt

~ 149 ~

d"No clej[l4 s/

nfutk|efjL klg gx'g ;S5 . t;y{ s/ k/LIf0f sfo{nfO{ nfutk|efjL agfpg

pko'Qm s/ k/LIf0f /0fgLlt / hf]lvddf cfwfl/t 5gf}6 ljlw cjnDag ug{

cfjZos x'G5 . s/ k/LIf0f sfo{ 5gf}6df cfwfl/t / ax'ljlwx¿sf] k|of]u u/L

5gf}6 ul/Psf] hf]lvddf cfwfl/t x'g'kb{5 . s/ k/LIf0f sfo{nfO{ c+sul0ftLo

hfFr le8fgeGbf u'd]sf] jf 5lnPsf] /fh:j c;'npk/ ug{ s/ k|zf;gåf/f

;~rfng ul/g] sfo{sf] ?kdf a'lemg'k5{ .

• cfufdL 5 dlxgfsf] cjlwdf jf To; kl5 klg s/ k/LIf0f sfo{sf] d"n Wofg

cTolws ?kdf /x]sf] ldnfg ug{ afFsL qm]l86 /sdsf] ;d:of ;Daf]wg ug{df

s]lGb|t x'g' cfjZos 5 . s/ k/LIf0fsf] qmddf JolQmut k|of]usf] ;fdfgdf

lt/]sf] s/ s§L bfaL eP gePsf], cf+lzs jf ;dfg'kflts ?kn] qm]l86 bfaL

ug'{kg]{ j:t' jf ;]jf vl/bdf lt/]sf] s/ k"/} qm]l86 bfaL u/] gu/]sf], s/ s§L

bfaL ug{ gldNg] egL elgPsf] vl/bsf] s/ s§L bfaL eP gePsf] tyf em'7f

lahssf] k|of]u u/L s/ s§L bfaL eP gePsf] tyf Pp6} lahsaf6 bf]xf]/fO{

t]x/fO{ s/ s§L bfaL eP gePsf] h:tf kIfx¿df ljz]if Wofg lbO{ hfFr tyf

k/LIf0f ul/g' kb{5 .

• lg/Gt/ ?kdf al9/x]sf] s/ s§Lsf] kl/df0fnfO{ lgoGq0f ug{sf nflu s/

k/LIf0fnfO{ k|efjsf/L ?kdf nfu" ug'{kb{5 . Ps jif{;Dd nuftf/ qm]l86

ljj/0f k]z ug{] s/bftfsf] / 7"nf] kl/df0fsf] s/ s§L /sd ePsf] s/bftfsf]

s/ k/LIf0fnfO{ k|fyldstf lbg'kb{5 .

• s/ lkmtf{ Joj:yfnfO{ ;/n, ;xh / l56f]5l/tf] agfP/ jf:tljs s/ s§L

lkmtf{ dfUg s/bftfnfO{ k|f]T;flxt ug'{kb{5 .

• nuftf/ 5 dlxgf;Dd s/ ljj/0f ga'emfpg] s/bftfsf] s/s§L /sd z'Go

ul/g' kb{5 .

• qm]l86 /sd b'?kof]u ePsf] kfOPdf To:tf] /sd s/lgwf{/0f ul/g' kb{5{ .

• uDeL/ k|s[ltsf s/5nLsf 36gfpk/ s8f sfg'gL sf/jfxL ul/g' kb{5{ .

• z+sf:kb s/ s§L;+u ;DalGwt :6s cfGtl/s /fh:j ljefun] v/Lb ug{ o;

;DjGwL sfg"gL Joj:yf d"No clej[l4 s/ P]g lgodd} ul/g' kb{5 .

• o:tf 36gfx¿ ;+rf/dfWod dfkm{t\ ;fj{hlgs ul/g' kb{5 .

~ 150 ~


$=^ s/ lkmtf{ Joj:yf

d"No clej[l4 s/ cGtu{t s/bftfn] laqmLdf c;'n u/]sf] s/eGbf v/Lbdf lt/]sf]

s/ a9L x'g ;S5 / a9L ePsf] /sd s/bftfnfO{ lkmtf{ lbg'kg]{ x'G5 . o:tf]

l:ylt ;fdfGotof lgsf;Lstf{sf] xsdf pTkGg x'G5 . o;}u/L, vl/bdf lt/]sf] s/

laqmLdf ;+sng u/]sf] s/df s§L ubf{ nuftf/ 5 dlxgf;Dd klg s§L x'g g;s]df

To;/L s§L x'g g;s]sf] s/ /sd s/bftfnfO{ lkmtf{ lbg] sfg'gL Joj:yf 5 . s;}n]

e'njz bflvnf u/]sf] s/ klg lkmtf{ x'G5 . To:t}, s"6gLlts ;'ljwf jf dx;'n

;'ljwfk|fKt JolQm jf lgsfo jf cfof]hgfn] vl/b ubf{ lt/]sf] s/ klg lkmtf{ x'g]

Joj:yf 5 . ljb]zL ko{6sn] vl/bdf lt/]sf] s/ klg lkmtf{ x'g] Joj:yf 5 . o;sf

;fy} tf]lsPsf j:t'sf pTkfbs jf k}7f/Lstf{nfO{ klg tf]lsPcg';f/ s/ lkmtf{ lbg]

Joj:yf ul/Psf] 5 .

$=^=! lgsf;L ug]{ JolQmsf] s/ lkmtf {

;fdfGotof 5 dlxgf eGbf a9L cawL ;Dd d"No clej[l4 s/ qm]l86 /x]sf]

ca:yfdf s/ lkmtf{ bfaL ug{ ;lsg] ePtf klg s'g} s/ cjlwsf] s'n laqmLdWo]

$) k|ltzt jf ;f]eGbf a9L lgsf;L ug]{ btf{ ePsf] JolQmn] ;f] cjlwdf vl/bdf

lt/]sf] s/ laqmLdf ;+sng u/]sf] s/eGbf a9L ePdf km/s /sd t'?Gt} lkmtf{ bfaL

ug{ ;S5 . lgsf;L laqmLdf z'Go b/n] s/ nfUg] cyf{t\ laqmLdf s/ ;+sng ug'{

gkg]{ t/ To:tf] laqmL k|of]hgsf nflu vl/b ul/Psf] j:t' jf ;]jfdf lt/]sf] s/ k"0f{

?kn] s§L ug{ kfpg]] Joj:yf ePsf]n] s/ lkmtf{sf] l:ylt cfpF5 . o;/L s/ lkmtf{

dfu ul/Psf] ldltn] #) lbgleq cfGtl/s /fh:j sfof{non] e'QmfgL lbg'kb{5 .

s/bftfn] s/ ljj/0fsf] s/ lkmtf{ bfaL ug]{ dxndf s/ lkmtf{ dfu u/]sf] /sd

pNn]v u/L ljj/0f k]z u/]kl5 pQm s/ lkmtf{ bfaLnfO{ k'i6L ug]{ lgsf;L k|1fkg

kq, Pn=;L=, lan ckm OG6«L, e'QmfgL k|flKtsf] k|df0f cfGtl/s /fh:j sfof{nodf

k]z ug'{kb{5 . s/ clws[tn] oL sfuhftx¿sf]]] le8fg (Verification) u/L s/ lkmtf{

lbg'kb{5 . s/ lkmtf{ Joj:yf Jojxf/df /fd|f];Fu nfu" gul/Psf] eGg] s/bftfsf]

u'gf;f] 5 eg] d"No clej[l4 s/ lkmtf{ lbg] ;DaGwdf th'{df ul/Psf] ;/n Joj:yf

cg';f/sf cf}krfl/stf klg sltko s/bftfn] k"/f gug]{ x'Fbf d"No clej[l4 s/

lkmtf{ lbg] sfo{df l9nfO x'g] u/]sf] s/ k|zf;sx¿sf] egfO /x]sf] 5 . s/ lkmtf{

dfu ePkl5 sf/bftfsf] clgjfo{ ?kdf s/ k/LIf0f ug{] / lkmtf{ bfaL ug{] JolQmnfO{

~ 151 ~

d"No clej[l4 s/

j:t' tyf ;]jf cfk"lt{ ug{] JolQmn] s/ lt/]sf] xb;Dd dfq s/ lkmtf{ lbg] u/]sf]

kfOG5 . o;n] ubf{ lgsf;Lstf{nfO{ ul/g] s/ lkmtf{ Joj:yf ;xh ePsf] b]lvFb}g

/ s/ lkmtf{ /sd klg ck]lIft cg'kfteGbf sd /x]sf] kfOG5 .

tflnsf $=( M lgsf;Lstf{nfO{ ul/Psf] s/ lkmtf{sf] l:ylt

cfly{s jif{ s/ lkmtf{ /sd -?=nfvdf_@)%$÷%% )@)%%÷%^ !$^@)%^.%& @%,@#@)%&÷%* **,)%@)%*÷%( !,$^,%&@)%(÷^) !,#$,&$@)^)÷^! !,*(,)%@)^!÷^@ @,%!,#$@)^@÷^# #,#(,&!@)^#÷^$ #,)&,!(@)^$÷^% @,!&,()@)^%÷^^ !,)^,@*@)^^÷^& !,@),(&@)^&÷^* !,&$,)@@)^*÷^( !,*$,((@)^(÷&) @,!),$^@)&)÷&! @,#$,)^

@)&! kmfNu'0f !,!@,!)


d"No clej[l4 s/nfO{ /fd|f];Fu sfof{Gjog ug{] b]zx¿df lgsf;Lstf{nfO{ s/ lkmtf{

lb+bf ;fdfGo sfuhft le8fpg] / lj:t[t s/ k/LIf0f gug]{ Joj:yf ePsf] kfOG5 .

lgsf;Lstf{n] s/ lkmtf{sf] dfu x/]s dlxgf ug{ ;S5 / x/]s dlxgf s/ k/LIf0f

ug]{ eGg] s'/f Jofjxfl/s x'Fb}g . o;sf] ;§f s/ lkmtf{ dfu ubf{ lgsf;Lstf{nfO{

;hu u/fpg] jftfj/0f l;h{gf ug{ / glt/]sf] s/ lkmtf{ dfu ug]{ cj:yf cfpg

glbg lgsf;Lstf{sf] klg cGo s/bftf;/x s/ k/LIf0fsf] nflu 5gf}6 x'g ;Sg]

;Defjgf e}/xg'kb{5 . lgsf;Lstf{ s/ k/LIf0fsf] nflu 5gf}6 ePdf lghsf] cGo

sf/f]af/sf ;fy} lgsf;Lsf] klg s/ k/LIf0f x'g'kb{5 . lgsf;Lstf{nfO{ s/ lkmtf{

lbFbf e'QmfgLsf] k|df0fnfO{ lgsf;Lsf] x/]s lancg';f/ gle8fO{ s'n lgsf;Lsf]

~ 152 ~


kl/k|]Iodf x]l/g'kb{5 / ;fdfg lgsf;L ePsf] zx/af6} e'QmfgL cfpg'kg]{ gu/L s'g}

If]qaf6 cfPsf] eP klg dfGotf x'g'kb{5 . ;a} lgsf;Lstf{sf] nflu Ps} lsl;dsf]

Joj:yf klg ul/g' xF'b}g . lgsf;Lstf{sf] ljutsf] s/ ;xeflutfsf] cfwf/df

lgsf;Lstf{nfO{ ljleGg ju{df ljefhg u/]/ leGgfleGg} lsl;dn] s/ lkmtf{ lbg]

tl/sf sfod ug{ pko'Qm x'G5 . pbfx/0fsf nflu s/ lkmtf{;DaGwL Joj:yfnfO{

;xh / ;'ljwfhgs agfpg kfls:tfgdf s/ lkmtf{ dfu ug]{ s/bftfnfO{ d'Votof

tLg ;d"xdf juL{s/0f ul/g] ul/Psf] 5 M -!_ :j0f{ ju{ M To:tf s/bftfx¿ h;af6

cToGt sd /fh:j hf]lvd x'G5, -@_ /ht ju{ M To:tf s/bftfx¿ h;af6 dWod

:t/sf] /fh:j hf]lvd x'G5, / -#_ cGo s/bftfx¿ M h;af6 pRr:t/df /fh:j

hf]lvdsf] ;Defjgf x'G5 . tn tflnsfdf s/bftf juL{s/0f ubf{ cjnDag ul/g]

ljleGg dfkb08 pNn]v ul/Psf] 5 .

tflnsf $=!) M lgof{tstf{sf juL{s/0fsf cfwf/x¿

:j0f{ ju{ /ht ju{• sDtLdf tLg jif{b]lv lgof{t ul//x]sf]

/ tf]lsPsf] /sdeGbf a9L v'b ;DklQ ePsf] .

• sDtLdf Ps jif{b]lv lgof{t ul//x]sf] / tf]lsPsf] /sdeGbf a9L v'b ;DklQ ePsf] .

• sDtLdf ljut tLg jif{b]lv plrt ?kdf sf/f]af/sf] clen]vg / n]vfkfng ul//x]sf] .

• s/of]Uo sf/f]af/ ul//x]sf] cjlw jf ljut tLg jif{dWo] h'g 36L x'G5 ;f] cjlwsf] plrt ?kdf sf/f]af/sf] clen]vg / n]vfkfng ul//x]sf] .

• ljut tLg jif{sf] cjlwdf s'g} /fh:j 5nL gu/]sf] jf pNn]vgLo ?kdf a9L s/ lkmtf{ bfaL gu/]sf] .

• lgof{thGo j:t'x¿ / lgof{td"ns lqmofsnfkx¿df Tolt w]/} ptf/r9fj gePsf] .

• tf]lsPsf] ;dodf ;xL ?kdf cfˆgf] s/ bfloTj lgjf{x ul//x]sf] Oltxf; ePsf] .

• sDtLdf ljut afx| dlxgfsf] cjlwdf ;xL ?kdf cfˆgf] s/ bfloTj lgjf{x ul//x]sf] Oltxf; ePsf] .

• a}+s vftfx¿ plrt / ;xL cj:yfdf 5g\ egL ;DalGwt a}+sx¿n] k|dfl0ft u/]sf] .

• sDtLdf lgs6td ljut rf/j6f s/ lkmtf{ bfaLx¿df s/ 5nL / a9L s/ s§L bfaL u/]sf] cj:yf k|dfl0ft gePsf] .

• ljut @$ dlxgfdf ^ k6s s/ sfof{noåf/f s/ k/LIf0f u/]sf] clen]v ePsf] .

• ljut @$ dlxgfdf # k6s s/ sfof{noåf/f s/ k/LIf0f u/]sf] clen]v ePsf] .

~ 153 ~

d"No clej[l4 s/

s/ lkmtf{ dfu ug]{ :j0f{ ju{df kg]{ s/bftfx¿nfO{ tLgb]lv kfFr lbgleq s/ lkmtf{

bfaL u/]sf] /sd e'QmfgL ul/G5 . o:tf s/bftfx¿sf] s/ lkmtf{ k"j{sf] s/ k/LIf0f

(Refund Verification) ;d]t ul/+b}g . /ht ju{sf s/bftfx¿sf] nflu s/ lkmtf{

k|fKt ug]{ /sdsf] Pp6f dflyNnf] ;Ldf lgwf{/0f ul/Psf] x'G5 . pgLx¿af6 pQm

;Ldfleq /x]/ s/ lkmtf{ dfu u/]sf] cj:yfdf pgLx¿af6 k]z ePsf sfuhft

tyf ljj/0fx¿sf] sfof{nodf g} ;+lIfKt hfFr le8fg cyf{t\ k'g/fjnf]sg u/L

!% lbgleq s/ lkmtf{ lbOG5 . :j0f{ tyf /ht ju{sf s/bftfx¿af6 ljut

!@ dlxgfsf] cjlwdf ePsf s/ lkmtf{ bfaLdWo] jflif{s ?kdf sDtLdf @ jf #

bfaLx¿sf] s/ lkmtf{kl5sf] hfFr k/LIf0f ul/G5 . o;/L s/ lkmtf{kl5 ul/g] hfFr

k/LIf0faf6 pgLx¿af6 unt lsl;dn] s/ lkmtf{ bfaL ePsf] kfOPdf pgLx¿nfO{

k|bfg ul/Psf] :j0f{ jf /ht ju{sf] x}l;ot vf/]h ul/G5 .

:j0f{ jf /ht ju{sf s/bftfafx]s cGo s/bftfx¿af6 s/ lkmtf{ bfaL ePsf]

cj:yfdf pgLx¿sf] s/ lkmtf{ bfaLsf] tf]lsPsf] k|lqmofadf]lhd hfFr k/LIf0f u/L

sfg'gn] lgwf{l/t u/]sf] ;Ldfleq} s/ lkmtf{ c:jLsf/ ug]{ jf lkmtf{ lbg] lg0f{o ul/G5 .

lgDg kl/l:yltx¿df s/ lkmtf{ bfaLsf] s/ lkmtf{ lbg'k"j{ hfFr tyf k/LIf0f ul/G5 M

• s/bftfn] klxnf]k6s s/ lkmtf{ bfaL u/]sf] cj:yf ePdf .

• s/ k|zf;gn] lgwf{/0f u/]sf] d"No jf ;LdfeGbf a9L /sd s/ lkmtf{ bfaL

ePsf] cj:yf ePdf .

• s/bftfn] lgoldt ?kdf ul//xg] bfaLeGbf leGg ?kdf s/ lkmtf{ bfaL ePsf]

cj:yfdf .

• cl3Nnf]k6s bfaL ePsf] s/ lkmtf{ c:jLs[t ePsf] jf hfFr le8fg ubf{ s/

lkmtf{ bfaL ePsf] /sd 36]sf] cj:yf ePdf .

• s/ lkmtf{ bfaL ug]{ s/bftfn] ljj/0f ga'emfpg], s/ l9nf bflvnf ug]{ h:tf

sfo{x¿ u/L lghsf] s/ ;xeflutf:t/ sdhf]/ b]lvPsf] cj:yfdf .

;'emfj

s/ lkmtf{;DaGwL Joj:yfsf] pko'Qm sfof{Gjog ;kmn d"No clej[l4 s/ k|0ffnLsf]

Pp6f dxTjk"0f{ tTj xf] . s/ lkmtf{ k|lqmof /fh:j hf]lvddf cfwfl/t x'g'kb{5 .

k|To]s s/ lkmtf{ bfaLsf] cy{k"0f{ tl/sfn] hfFr k/LIf0f ug{ g t jf~5gLo x'G5,

~ 154 ~


g t ;Dej g} . sd hf]lvdo'Qm s/ lkmtf{ bfaLnfO{ tTsfn lkmtf{ k|lqmofdf

n}hfg'kb{5 . s]xL b]zx¿df s/bftfsf] Oltxf;, n]vfkfng, s/ ;xeflutf /

s/ k/LIf0f clen]vsf] cfwf/df s/bftfx¿nfO{ clt pQd, pQd / cGo txdf

juL{s/0f ug]{ k|rng klg cEof; u/]sf] kfOG5 . pRr s/ ;xeflutf ePsf

s/bftfx¿nfO{ clt pQd / pQd txdf juL{s/0f u/L o:tf s/bftfx¿af6 ePsf]

s/ lkmtf{ bfaLsf] s/ k/LIf0f;d]t gu/L s/ lkmtf{ k|lqmofdf n}hfg] ul/G5, h;n]

ubf{ s/ k|zf;gn] a9L /fh:j hf]lvd ePsf s/bftfaf6 bfaL ePsf] s/ lkmtf{sf]

hfFr tyf k/LIf0fdf a9L Wofg s]lGb|t ug{ ;S5 . pRr /fh:j hf]lvdo'Qm s/

lkmtf{ bfaL / gofF Joj;fo ;'? u/]sf] s/bftfaf6 klxnf] k6s bfaL ePsf] s/

lkmtf{ bfaLsf] dfq s/ lkmtf{k"j{ hfFr jf k/LIf0f ug]{ / s/ lkmtf{ ul/PsfdWo] s]xL

s/bftfx¿ qmd/lxt (Random) ?kdf 5gf}6 u/L s/ lkmtf{kl5sf] hfFr jf k/LIf0f

ug]{ cGt/f{li6«o cEof; /x]sf] 5 .

g]kfndf klg sDtLdf tLg jif{b]lv lgoldt ?kdf lgsf;L ul//x]sf / /fd|f] s/

;xeflutf /x]sf s/bftfx¿nfO{ clt pQd s/bftfsf] txdf juL{s/0f u/L

pgLx¿af6 bfaL ePsf] s/ lkmtf{nfO{ tTsfn} k|lqmofdf /fvL t'?Gt s/ lkmtf{ lbg]

cEof; ug{'kb{5 . To;}u/L, sDtLdf Ps jif{b]lv lgoldt ?kdf lgsf;L ul//x]sf

/ /fd|f] s/ ;xeflutf /x]sf s/bftfx¿nfO{ pQd s/bftfsf] txdf juL{s/0f u/L

pgLx¿af6 bfaL ePsf] s/ lkmtf{nfO{ tTsfn k|lqmofdf /fvL zL3| s/ lkmtf{ lbg]

cEof; ug{'kb{5 . o:tf s/bftfsf] s/ lkmtf{k"j{ s'g} hfFr jf k/LIf0f gul/P klg

logLx¿dWo] s]xLnfO{ s]xL lglZrt ;"rssf] cfwf/df jf qmd/lxt 5gf}6 ljlw

(Random Selection Method) af6 s/ lkmtf{kl5sf] hfFr jf k/LIf0fsf] nflu eg]

5gf}6 ug]{ Joj:yf ug{ ;lsG5 . oLafx]s cGo s/bftfaf6 bfaL ePsf] s/ lkmtf{sf]

;DaGwdf eg] s/ lkmtf{k"j{ g} cfjZos hfFr jf k/LIf0f ug]{ Joj:yf ug{'kb{5 .

$=^=@ ljb]zL ko{6sn] lt/]sf] s/ lkmtf{

g]kfnsf] d"No clej[l4 s/ uGtJo l;4fGt -Destination Principle_ df cfwfl/t s/

xf] . ljb]zL ko{6sn] v/Lb u/]sf] ;fdfg ;fdfGot g]kfndf pkef]u gx'g] ePsf]n]

To:tf] ;fdfg lt/]sf] d"No clej[l4 s/ lkmtf{ x'g] Joj:yf 5 . g]kfn 3'Dg cfpg]

ljb]zL ko{6sx¿n] g]kfn a;fOsf] qmddf g]kfnaflx/ lgsf;L ug]{ u/L ljleGg

s/of]Uo j:t' vl/b u/]sf] x'g ;Sb5 . o;/L ko{6sn] lgsf;L ug]{ j:t' jf ;]jfdf

~ 155 ~

d"No clej[l4 s/

lt/]sf] s/ klg lgsf;L sf/f]af/ ug]{ JolQmn] lt/]sf] s/;/x lkmtf{ ug]{ k|of]hgsf

nflu d"No clej[l4 s/ P]gdf 5'§} Joj:yf ul/Psf] 5 . o; Joj:yf cg';f/

tf]lsPsf :6f]/af6 vl/b ePsf ?= @%,))) eGbf a9Lsf] ;fdfgdf lt/]sf] d"No

clea[l4 s/ jfktsf] lkmtf{ x'g] /sd s/of]Uo j:t' jf ;]jf ;fydf lnO{ hfg] ljb]zL

ko{6sn] xjfO dfu{af6 g]kfn 5f8\g] ;dodf lqe'jg cGt/f{li6«o ljdfg:ynl:yt

/fli6«o jfl0fHo a}+ssf] sfpG6/af6} lkmtf{ x'g] Joj:yf ldnfOPsf] 5 . o:tf] lkmtf{

x'g] /sdsf] # k|ltzt /sd ;]jf z'Ns jfkt s§f ul/g] Joj:yf 5 .

;d:ofx¿

s/ lkmtf{ lng ;lsg] u/L tf]lsPsf :6f]/sf] ;+Vof ;Lldt 5 eg] To:tf :6f]/sf]

gfd ko{6sx¿sf] hfgsf/Lsf] nflu ;j{;'ne ePsf] b]lvb}g . To:tf :6f]/sf] gfd

yKb} hfg'kg]{df nfdf] ;dob]lv oyfjt /flvPsf] 5 . o;n] ubf{ ljb]zL ko{6ssf]

nflu ul/Psf] s/ lkmtf{ Joj:yf k|efjsf/L ePsf] 5}g / o:tf] s/ lkmtf{ nu]sf]

jflif{s /sd gu0o dfq 5 .

;'emfj

ljb]zL ko{6snfO{ ul/g] s/ lkmtf{ Joj:yfnfO{ km/flsnf] agfO{ To;sf af/]df

k|rf/ k|;f/ ul/g' kb{5 / lqe'jg cGt/f{li6«o ljdfg:ynl:yt s/ lkmtf{ 8]:sdf

hgzlQmsf] lg/Gt/ Joj:yf ul/g'kb{5 .

$=^=# s"6gLlts s/ lkmtf{

s"6g}lts dfGotf k|fKt lgof]u jf ;+:yfsf] s"6gLlt1n] g]kfndf s/nfUg] a:t' jf

;]jf vl/b u/]sf] /x]5 / To:tf] a:t' jf ;]jf vl/b ubf{ Ps k6sdf ?= !,%))

eGbf a9L s/ lt/]sf] /x]5 eg] To:tf] s/ lkmtf{ lbg] Joj:yf /x]sf] 5 .

;'emfj

s"6gLlts s/ lkmtf{ dfu ePsf] cj:yfdf s"6gLlts ;+:yf jf JolQmnfO{

cfk"lt{ ug{] JolQmn] s/ ljj/0f k]z / s/ le8fP/ lghn] ljj/0f a'emfPsf] /

s/ lt/]sf] 5 eg] dfq lkmtf{ lbg] Joj:yfsf] cGTo u/L lkmtf{ dfusf] cfwf/df

k|zf]wg ug{] .

~ 156 ~


$=^=$ ldnfg x'g g;s]sf] s/ lkmtf{

s'g} s/bftfn] s'g} s/ cjlwdf laqmLdf p7fPsf] s/eGbf vl/bdf lt/]sf] s/

a9L ePdf To;/L a9L ePsf] /sd ;f] s/ cjlweGbf cufl8sf] ltg{ afFsL s/df

ldnfg ug{ kfpF5 . To;/L ldnfg ubf{ klg s'g} s/ /sd afFsL /x]df ;f] s/bftfn]

kl5Nnf] s/ cjlwdf a'emfpg'kg]{ s/df ldnfg ug{ ;Sb5 . o;/L s'g} s/ cjlwdf

ldnfg x'g g;s]sf] s/ kl5Nnf s/ cjlwx¿sf] ltg'{kg]{ s/df ldnfg ubf{

nuftf/ 5 dlxgf;Dd klg ;f] s/ ldnfg x'g g;s]df To;/L ldnfg x'g g;s]sf]

/sd Psd'i7 lkmtf{ kfpg ;Sg] Joj:Yff 5 . o:tf] cj:yfdf s/ lkmtf{ bfaL ug]{

s/bftfn] s/ ljj/0f k]z ubf{ s/ lkmtf{ bfaL ug]{ dxndf s/ lkmtf{ dfu u/]sf]

/sd pNn]v u/L ljj/0f k]z ug'{kb{5 . s/bftfn] o;/L s/ lkmtf{ bfaL u/]sf]

cj:yfdf s/ clws[tn] o:tf] s/bftfsf] sf/f]af/sf] k"0f{ s/ k/LIf0f u/L s/ lkmtf{

lbg] Joj:yf 5 . s/ lkmtf{ bfaL ug]{ s/bftfnfO{ s/ lkmtf{ dfu u/L ljj/0f k]z

u/]sf] ldltn] ^) lbgleq s/ lkmtf{ lbg'kg]{ Joj:yf /x]sf] 5 .

tflnsf $=!! M ldnfg x'g g;s]sf] s/ lkmtf{sf] l:ylt

cfly{s jif{ /sd -?= nfvdf_@)%$÷%% )@)%%÷%^ $,%)@)%^÷%& !!,^&@)%&÷%* !@,!@@)%*÷%( !%,@&@)%(÷^) ^,$!@)^)÷^! !^,)@@)^!÷^@ @$,)&@)^@÷^# $&,*^@)^#÷^$ (&,#!@)^$÷^% $#,@@@)^%÷^^ !,*$,**@)^^÷^& **,!!@)^&÷^* !,*#,)&@)^*÷^( @,&),@!@)^(÷&) $,@),##@)&)÷&! #,&%,(#

@)&! kmfNu'0f !,#%,)#


~ 157 ~

d"No clej[l4 s/

;'emfjx¿

g]kfnn] d"No clej[l4 s/sf] s/ s§L k|0ffnLdf cfwfl/t æpkef]u k|sf/Æ

(Consumption Type) nfu" u/]sf] dfly g} pNn]v eO;s]sf] 5 . l;4fGttM o;

k|yfcGtu{t laqmLdf c;'n u/]sf] s/eGbf vl/b÷k}7f/Ldf lt/]sf] s/ a9L ePdf

km/s /sd t'?Gt lkmtf{ lbg'kg{] jf s/bftfsf] cGo s/ bfloTj;Fu ldnfg ug{

kfpg'kg{] xf] . t/ d"No clej[l4 s/ nfu" ug{] ;dodf s/ k|zf;g d"No clej[l4

s/sf af/]df cg'ej gePsf] / s/ s§L jf s/ lkmtf{ Joj:yfsf] b'?kof]u x'g ;Sg]

;DefjgfnfO{ cfFsng ug{ g;Sg] ePsf]n] ldnfg x'g g;s]sf] /sd t'?Gt lkmtf{

glbO{ kl5Nnf] s/ cjlwdf ;fg{ ;Sg] Joj:yf ul/Psf] xf] . s/ k|0ffnL th{'dfsf]

lx;fan] o; lsl;dsf] Joj:yf g/fd|f] eGg ;lsFb}g . t/ ca d"No clej[l4 s/ nfu"

ePsf] em08} b'O{ bzs x'g uO/x]sf] ;Gbe{df o; Joj:yfsf] ;dLIff x'g cfjZos

5 . o; ;Gbe{df tLg dlxgf;Dd ldnfg x'g g;s]sf] /sd lkmtf{ lbg] Joj:yf

ul/g'kb{5 eGg] cfof]usf] ;'emfj 5 . s/bftfnfO{ s/ lkmtf{ lbg] Joj:yfnfO{ ;/n,

l56f], 5l/tf] agfpg lgDg pkfo cjNfDag ul/g'kb{5 M

• s/bftfn] lkmtf{ bfaL u/]sf] /sdsf] () k|ltzt;Dd wfGg] 7"nf] /sdsf

lahsx¿ le8fO dl;gf] v/Lb;DaGwL lahsx¿ le8fO/xg' gkg]{ .

• s/ lkmtf{ dfu ubf{ cfjZos kg]{ sfuh tyf k|df0f ;'?d} Ps}k6s dfu

ul/g'kg]{ .

• s/ lkmtf{sf] nflu cfjZos ;a} sfuhft k]z ePsf] ldltn] Ps dlxgfleq

s/ lkmtf{ ul/;Sg'kg]{ .

• s/bftfsf] s/ nfUg] sf/f]af/;Fu ;DalGwt vl/b jf k}7f/Ldf lt/]sf] ;Dk"0f{ s/

lkmtf{ ug]{ . o;nfO{ :6s, k|ltnJwL b/ cflb;Fu cfa4 gug]{ .

$=^=% ljz]if lsl;dsf] s/ lkmtf{ Joj:yf

sk8f, ;nfO{ -sf7sf] sfF6L dfq_, w'k, 6fo/–6\o'a, d}bf, tf]/Lsf] t]n, b'w, / lrgL

lrof, kq'af6 ag]sf tfdf–lkQnsf efF8fhGo j:t' pTkfbgstf{x¿n] laqmLdf c;'n

u/]sf] s/sf] tf]lsPsf] k|ltztn] x'g] /sd lkmtf{ kfpg] Joj:yf 5 . o;}u/L ;]n'n/

df]afOn kmf]g;]6 pTkfbg ug]{ :jb]zL pBf]u tyf k}7f/Lstf{n] ;]n'n/ df]afOn

kmf]g;]6sf] sRrfkbfy{ jf tof/L ;fdfgdf lt/]sf] s/ d"No clej[l4 s/df btf{

~ 158 ~


ePsf s/bftfx¿nfO{ laqmL u/]sf] k|df0f k]z u/]df ^) k|ltzt /sd lkmtf{ kfpg]

Joj:yf 5 . o; lsl;dsf] Joj:yf d"No clej[l4sf] l;4fGtaflx/ ePsf] x'gfn] o;

Joj:yfsf af/]df ljleGg l6sfl6Kk0fL x'g] u/]sf] 5 . dxfn]vf k/LIfssf] ljefun]

o; ljifodf a]?h' klg p7fPsf] 5 .

;'emfj

ljz]if lsl;dsf] s/ lkmtf{ Joj:yfdWo] df]afOnsf] ;DaGwdf rf]/L k}7f/L /f]Sg

/ cGo j:t'sf] xsdf :jb]zL pTkfbgnfO{ k|f]T;flxt ug{ lbPsf] b]lvG5 . :jb]zL

pBf]usf] ljsf; ug'{kg]{ s'/fdf s;}sf] b'O{dt x'Fb}g . /fli6«o b[li6sf]0fn] dxTjk"0f{

tyf bL3{sfnLg ?kdf k|lt:kwL{ x'g ;Sg] ;Defjgf ePsf pBf]ux¿nfO{ cNksfndf

;+/If0f lbg' jf cg'bfg lbg' cfjZos x'G5 . o;}u/L bL3{sfnLg ?kn] ljsf;sf]

;Defjgf ePsf ?U0f pBf]unfO{ arfpg ;/sf/L ;xof]usf] cfjZostf kb{5 . t/

o; lsl;dsf] ;+/If0f jf cg'bfg lglZrt ;dosf] nflu lbOg'kb{5 . bL3{sfnLg

?kn] ;~rfng ug{ ;Defjgf gePsf c;Ifd pBf]unfO{ s/bftfsf] nfutn]

l6sfO/fVg' / pkef]Qmfdfly c;Ifd pBf]usf] ef/ nfdf] ;do;Dd af]sfO/fVg'

:j:y cfly{s gLltsf] ljk/Lt x'G5 . To; lsl;dsf] k|fjwfg cfly{s ljsf;sf]

;fwssf] ;§f afws x'g hfG5 .

cf}Bf]lus ljsf;sf] nflu d"No clej[l4 s/nfO{ k|efjsf/L ?kdf k|of]u ug{ ;lsFb}g

eGg] rrf{ e};s]sf] 5 . d"No clej[l4 s/ jfkt pkef]Qmfaf6 p7fPsf] /sd

pBf]unfO{ lkmtf{ lbg] s'/f d"No clej[l4 s/sf] ;fdfGo l;4fGt aflx/sf] s'/f xf] .

o;n] ubf{ o;af/]df ljleGg If]qdf ljleGg l6sfl6Kk0fL x'g] u/]sf] 5 . of] Joj:yf

ljZj Jofkf/ ;+u7gsf] l;4fGt ljk/Lt klg 5 .

o;/L d"No clej[l4 s/ lkmtf{ lbg] Joj:yfdf laqmLdf ;+sng u/]sf] s/sf] s]xL

c+z s/bftfn] kfpg] x'Fbf o;n] lahs hf/L ug{] k|rng eg] a9fpg ;S5 . o;

lsl;dsf] s/ lkmtf{ Joj:yfn] s/5'6 jf ax'b/n] h:tf] s/ k|0ffnLnfO{ cfly{s

b[li6sf]0fn] c;Ifd agfpg], hl6n agfpg], s/ ;xeflutf / s/ ;+sng vr{

vf;} ga9fpg] ePtf klg cGo j:t'df klg d"No clej[l4 s/ lkmtf{ lbg'k5{ eg]/

bafa ;[hgf ug]{ / cGttf]uTjf s/ lkmtf{ lbg] j:t' jf pBf]usf] ;+Vof a9\b} hfg]

;DefjgfnfO{ lglZrt ?kdf a9fpFb5 .

~ 159 ~

d"No clej[l4 s/

o;n] ubf{ o; Joj:yfsf] ;dLIff x'g h?/L 5 . of] Joj:yf vf/]hL ug'{kg]{ jf

tf]lsPsf pBf]unfO{ arfpg jf ljsl;t ug{ /fli6«o b[li6sf]0fn] cfjZos ePdf

cg'bfg lbg'kg]{ jf o;/L cg'bfg lb+bf em~eml6nf] x'g ;Sg] ePdf ljz]if sf]if

;[hgf u/]/ To;af6 s/ lkmtf{ lbg] jf xfnsf] Joj:yfnfO{ lg/Gt/tf lbg] eGg]

ljleGg ljsNksf af/]df cfof]un] 5nkmn u/]sf] lyof] . t/ d"No clej[l4 s/ :j?k

p7fPsf] /sd ;DalGwt pBf]unfO{ lkmtf{ lbg] s'/f d"No clej[l4 s/sf] l;4fGt

ljk/Lt ePsf]n] o;/L s/ lkmtf{ lbgsf] nflu 5'§} ;+oGq ;[hgf u/L :yfoL Joj:yf

ug'{eGbf jt{dfg Joj:yfnfO{ r/0fa4 ?kdf tLg jif{leq vf/]h ul/g'kb{5 . o;

lsl;dsf] s/ lkmtf{ lbg] Joj:yf cGo yk pBf]udf lj:tf/ ug'{ x'Fb}g eGg] cfof]usf]

;'emfj 5 .

$=^=^ ;du| s/ lkmtf{sf] l:ylt

s/bftfnfO{ ul/Psf] d"No clej[l4 s/ lkmtf{sf] l:ylt lgDg k|sf/ 5 . ljz]if

lsl;dsf] s/ lkmtf{ d"No clej[l4 s/ lkmtf{sf] ;fdfGo ;Ldfleqsf] Joj:yf

gePsf]n] o;nfO{ ;du| s/ lkmtf{sf] ljZn]if0f ubf{ ;dfj]z ul/Psf] 5}g .

tflnsf $=!@M ;du| s/ lkmtf{sf] l:ylt -?=cj{df_

cfly{s jif{s/ lkmtf{ bflj u/]sf]

/sd

s/ lkmtf{ :jLs[t /sd

s/ lkmtf{ :jLs[t /sd bflj /sdsf]

k|ltzt

:jLs[t /sd d"No clej[l4 s/ /sdsf]

k|ltzt@)^^÷^& &=^! @=@& @(=*# $=!#

@)^&÷^* !)=^! #=#( #!=(% %=%)

@)^*÷^( !#=%$ #=$@ @%=@^ $=*#

@)^(÷&) (=^@ %=!! %#=!@ ^=!#

@)&)÷&! *=@# ^=)# &#=@& %=($

;|f]tM jflif{s k|ltj]bg @)&).&!, cfGtl/s /fh:j ljefu, nflhDkf6, @)&!, k]h #( / ljleGg cfly{s jif{sf jh]6 jStJox¿ .

d"No clej[l4 s/ lkmtf{ hDdf d"No clej[l4 s/ /fh:jsf] ^ k|ltzt eGbf klg

sd 5 h'g cGt/f{li6«o ;fdfGo c+seGbf lgs} sd 5 .

~ 160 ~


;'emfjd"No clje[l4 s/ lkmtf{ Joj:yfnfO{ ;/n, ;xh tyf kf/bzL{ agfP/ jf:tjdf s/

lkmtf{ dfu ug'{kg]{ cj:yfsf s/bftfnfO{ s/ lkmtf{ dfu ug{ k|f]T;flxt ul/g'kb{5 .

$=& s/ btf{ tyf btf{ vf/]hL

d"No clej[l4 s/sf] nflu s/ nfUg] j:t' tyf ;]jfdf ;+nUg JolQmdWo] s/ gnfUg]

sf/f]af/eGbf dflysf] s/ nfUg] j:t' tyf ;]jfsf] jflif{s sf/f]af/ ug]{ JolQmn] d"No

clej[l4 s/df btf{ x'g'kb{5 . s/ gnfUg] sf/f]af/sf] jt{dfg jflif{s ;Ldf ?= @)

nfv 5 . o;sf] u0fgf ubf{ s/ nfUg] j:t' tyf ;]jfsf] sf/f]af/ dfq u0fgf ul/G5,

s/ 5'6 ePsf j:t' tyf ;]jf / k'FhLut ;fdfgsf] laqmL d"NonfO{ ;dfj]z ul/Fb}g .

sltko j:t' tyf ;]jfsf] xsdf clgjfo{ ?kdf btf{ x'g'kb{5 eg] k}7f/Lstf{x¿ klg

clgjfo{ ?kdf btf{ x'g'kg{] s/bftfsf] >]0fLdf kb{5g\ . s/ gnfUg] sf/f]af/eGbf sdsf]

sf/f]af/ ug{] JolQm :j]R5fn] btf{ x'g ;Sg] k|fjwfg 5 . btf{sf] k|j[lQ lgDg k|sf/ 5 M

tflnsf $=!# M d"No clej[l4 s/ btf{sf] l:ylt

cfly{s jif{ clgjfo{ :j]lR5s hDdf@)%$÷%% $,%^) $^( %,@)(@)%%÷%^ @,%%& !,*^& $,$@$@)%^.%& ^,^^& !,&($ *,$^!@)%&÷%* #,@!# ##% #,%$*@)%*÷%( @,#%& @,@)* $,%^%@)%(÷^) !,(*@ !,&!$ #,^(^@)^)÷^! !,*^@ @,*^& $,&@(@)^!÷^@ @,))% #,!)^ %,!!!@)^@÷^# @,$&@ $,$($ ^,(^^@)^#÷^$ @,!## $,)#! ^,!^$@)^$÷^% @,%@* $,!*^ ^,&!$@)^%÷^^ #,%^@ ^,#*& (,($(@)^^÷^& %,%&! &,#(! !@,(^@@)^&÷^* ^,*#* *,@#@ !%,)&)@)^*÷^( !),&)& %,%)* !^,@!%@)^(÷&) !!,%)) $,^)( !^,!)(@)&)÷&! !@,%!# $,&%@ !&,@^%

@)&! kmfNu'0f %,$(& (,%)* !%,))%


~ 161 ~

d"No clej[l4 s/

clej[l4 s/df :j]R5fn] btf{ x'g] s/bftfsf] ;+Vof 7"nf] 5 . pbfx/0fsf nflu

cfly{s jif{ @)&!÷&@ btf{ ePsf s'n s/bftf dWo] ^) k|ltzt eGbf j9L s/bftf

:j]lR5s ?kn] btf{ ePsf lyP . of] :j:y / ;Gtf]ifhgs cj:yf xf]Og . clgjfo{ /

:j]lR5s ?kn] btf{ ePsf s/bftfsf] cg'kft olt g} x'g'kg]{ egL cGt/f{li6«o :t/df

s'g} lglZrt dfkb08 geP klg :j]lR5s ?kn] btf{ ePsf s/bftfsf] jt{dfg

cj:yf clt g} pRr xf] . of] cj:yfdf kl/jt{g x'g cfjZos b]lvG5 . o:tf] cj:yf

;[hgf x'g'sf k5fl8 lgDg sf/0fx¿ 5g\ M

• d"No clej[l4 s/ lgodfjnL adf]lhd ;/sf/L lgsfo, ;fj{hlgs ;+3 ;+:yf

jf btf{ ePsf] JolQmn] jflif{s Ps nfv ?k}ofFeGbf a9Lsf] k/fdz{ ;]jf ln+bf

btf{ ePsf] JolQm;+u dfq lbg' lng' kg]{ sfg'gL Joj:yf .

• ;fj{hlgs vl/b P]g, lgodcg';f/ ?= %,))) eGbf dflysf] v/Lbsf] d"No

clej[l4 s/ lahs x'g'kg]{ sfg'gL Joj:yf . ;fj{hlgs vl/b P]g, lgodcg';f/

7]Ssfdf efu lng d"No clej[l4 s/df btf{ ePs} x'g'kg]{ sfg'gL Joj:yf .

• ?= ! nfveGbf a9Lsf] 3/ef8f jf lah'nLsf] vkt ePdf d"No clea[l4 s/df

btf{ x'g'kg{] sfg'gL Joj:yf .

• ?= !) nfveGbf dflysf] ;]jf k|bfosn] clgjfo{ ?kdf btf{ x'g'kg{] sfg'gL

Joj:yf .

• cfly{s P]gåf/f ;fna;fnL ?kdf tf]lsPsf ljleGg If]qnfO{ clgjfo{ btf{

x'g'kg{] sfg'gL Joj:yf .

• ?= !),))) dflysf] k}7f/L ug{ btf{ x'g'kg]{ sfg'gL Joj:yf .

btf{ vf/]hL k|lqmof ;xh gePsf] egfO{ cfof]un] ljleGg If]qdf cfof]hgf u/]sf

5nkmn sfo{qmdsf ;xefuLx¿sf] lyof] . btf{ vf/]h gu0o ?kdf /x]sf] tYo

tflnsf $=!$ sf] tYof+sn] b]vfpF5 .

~ 162 ~


tflnsf $=!$ M d"No clej[l4 s/ btf{ vf/]hLsf] ljj/0f

cfly{s jif{ btf{ vf/]hLsf] ;+Vof@)%%÷)%^ @@)%^÷)%& %@)%&÷)%* !($@)%*÷)%( !#$@)%(÷)^) %#@)^)÷)^! ^#@)^!÷)^@ ^(@)^@÷)^# *$@)^#÷)^$ !!*@)^$÷)^% @@*@)^%÷)^^ @(@@)^^÷)^& %#!@)^&÷)^* ##!@)^*÷)^( ^#$@)^(÷)&) *@%@)&!÷)&! (&$@)&!÷)&@ $^%


;'emfj

d"No clej[l4 s/df s/bftf btf{sf] 7"nf] e"ldsf /xG5 . Psflt/ :j]lR5s

;xeflutfsf] :t/ psf:gsf] nflu d"No clej[l4 s/df btf{ / btf{ vf/]hL;DaGwL

Joj:yf ;/n / ;xh x'g cfjZos 5 . csf{]tkm{, b'?kof]u ug{] lx;fan] dfq s/sf]

bfo/fleq s'g} JolQm k|j]z ug{ gkfcf];\ eg]/ ;hu x'g h?/L 5 . d"No clej[l4

s/df unt lgotn] btf{ x'g vf]Hg] JolQmnfO{ /f]Sg btf{sf] qmddf s/bftfsf] af/]df

kof{Kt ;"rgf ;+sng tyf 5fglag x'g'kb{5 . s/df btf{ ePsf sltko s/bftfsf]

klxrfg ug{ ;lsPsf] 5}g . o;af6 s]xL sfNklgs (Bogus) kmd{x¿ klg btf{

ePsf] x'g;Sg] cg'dfg ug{ ;lsG5 . xfn btf{sf] nflu lgj]bg lbg] ;fgf tyf 7"nf

;a} s/bftfnfO{ ;dfg Jojxf/ ul/G5 / Pp6} k|lqmof cjnDag ug]{ ul/Psf] 5 .

o;y{, ;fgf tyf 7"nf Joj;foLnfO{ d"No clej[l4 s/df btf{ ubf{ b]xfo cg';f/sf]

k|lqmof cjnDag ug{ cfjZos b]lvG5 M

7"nf] Joj;fo M 7"nf] Joj;fosf] btf{ k|lqmof k|foM :jrflnt / em0em6/lxt x'g'k5{ .

~ 163 ~

d"No clej[l4 s/

;fgf] Joj:ffo M ljz]ifu/L :j]lR5s ?kn] btf{ x'g vf]Hg] ;fgf Joj;fonfO{ s/df btf{

ubf{ lgDgfg';f/sf kIfx¿df ljz]if Wofg lbg cfjZos b]lvG5 M

• btf{ kmf/fd ;xL / k"0f{ ?kn] el/Psf] 5 5}g, Plsg ug]{ .

• btf{ kmf/fd;Fu ;+nUg ug'{kg]{ cfjZos ;a} sfuhft ;+nUg 5g\ 5}gg\, Plsg

ug]{ .

• lgj]bs;Fu lghsf] k]zfut k[i7e"ld, btf{ ug{ nfu]sf] k]zfsf] af/]df ePsf]

k"j{hfgsf/L h:tf ljifodf ;+lIfKt cGtjf{tf{ lng] .

• cfGtl/s tyf afXo tYof+ssf] 5fglag ug]{ .

• btf{sf] ;dodf lgj]bssf] 6]lnkmf]g gDa/ hfFr ug]{ .

• lgj]bssf] sf/f]af/ kl/;/sf] e|d0f ug]{ .

• sf/f]af/ ef8fsf] 3/hUufdf ;~rfng ug]{, ePdf 3/÷hUufwgL;Fusf] axfn

;Demf}tfsf] k|ltlnlk dfu ug]{{ .

;a} ;Defljt s/bftfnfO{ d"No clej[l4 s/sf] bfo/fdf Nofpg lgoldt ?kdf

Jofkf/, Joj;fosf] ;j]{If0f ug'{kb{5 . bfo/fdf gcfPsf s/bftfsf] klxrfg ug{

lgoldt ?kdf t]>f] kIfaf6 k|fKt x'g] ;"rgfsf] k|of]u ug'{kb{5 . d"No clej[l4 s/df

btf{ x'g'kg]{ s'g} s/bftf cfkm}+ btf{ x'g gcfPsf] cj:yfdf s/ k|zf;gn] cfkm}+ btf{

ul/lbg ;Sg] (Force Registration) sfg'gL Joj:yf klg sfof{Gjog ug{ cfjZos 5 .

btf{;DaGwL tYof+s, cfwf/÷clen]v ;fdlos / lgoldt ?kdf cBfjlws ug{

cfjZos 5 . lgliqmo s/bftfnfO{ btf{ clen]vaf6 x6fOg'kb{5 . ljut !@

dlxgfsf] cjlwdf s/ ljj/0f k]z gug]{ s/bftfsf] btf{ vf/]hL ug'{kb{5 . btf{

vf/]h ul/Psf s/bftfsf] :yfoL n]vf gDa/, gfd / 7]ufgf;lxtsf] ljj/0f ljefusf]

cflwsfl/s j]a;fO6df /fVg] tyf o:tf ljj/0f eG;f/ sfof{nox¿df k7fpg'sf

;fy} kqklqsfdf ;d]t k|sflzt ul/g'kb{5 . :jo+ lgj]bg lbg] JolQmsf] btf{

vf/]h;DaGwL k|lqmof l56f]5l/tf] ?kdf k"/f u/L btf{ vf/]h ug'{kb{5 .

g]kfndf klg ljZj ahf/Ls/0fdf k|of]u ePsf] Internet Business/e-Commerce n]

pNn]Vo :yfg lng ;'? u/]sf] 5 . t/ o:tf] Jofkf/dfkm{t\ j:t' tyf ;]jf vl/b–laqmL

x'Fbf nfUg] s/sf] ;DaGwdf s'g} Joj:yf jf JofVof xfn;Dd x'g ;s]sf] 5}g . 3/df

a;La;L sDKo'6/dfkm{t\ j:t' tyf ;]jfsf] cfk"lt{sf] nflu c8{/ u/L 3/df g} cfk"lt{

~ 164 ~


x'g] / ;f]xL sDKo'6/sf] dfWodaf6 e'QmfgL x'g] Joj:yf xfn k|rngdf /x]sf] cj:yfdf o:tf sf/f]af/df s/ s;/L nufpg] eGg] af/] cGo b]zx¿df ePsf] k|rngnfO{ ;d]t dWogh/ /fvL :ki6 Joj:yf x'g'kb{5 . o:tf] sf/f]af/nfO{ klxrfg ug]{ dfWod kQf nufO{ clgjfo{ ?kdf d"No clea[l4 s/df btf{ x'g'kg]{ Joj:yf ug'{kb{5 .

sltko d'n'sx¿df d"No clej[l4 s/ cGtu{t ;d"x btf{ (Group Registration) sf] Joj:yf eP klg g]kfndf of] Joj:yf nfu" ul/Psf] 5}g . ;d"x btf{ cGtu{t ;d"xsf ;b:ox¿aLrsf] sf/f]af/df s/ nfUb}g . ;d"xsf ;j} ;b:ox¿n] ;d"xaflx/sf JolQmnfO{ u/]sf] laqmLdf p7fPsf] s/af6 ;d"xsf ;j} ;b:ox¿n] cfˆgf] v/Lbdf lt/]sf] s/ s6fP/ afFsL /x]sf] /sd ;/sf/nfO{ a'emfpg'kb{5 . ;d"xsf] tkm{af6 Pshgf k|ltlglw ;b:o btf{ x'G5 / lghn] ;d"xsf] tkm{af6 ljj/0f a'emfpg] / s/ ltg]{ ub{5 . ;d"xsf] s/ bfloTjsf nflu ;d"xsf ;a} ;b:o ;+o'Qm / 5'§f5'§} ?kdf lhDd]jf/ x'G5g\ .

;d"x btf{sf] Joj:yf cGtu{t ;d"xsf ;b:ox¿aLrsf] sf/f]af/df lan sf6\g' gkg]{ / To;sf] clen]v /fVg' gkg]{ x'Fbf s/ ;xeflutf vr{ 36\5 . o;}u/L s/ k|zf;gn] klg ;d"xsf ;a} ;b:ox¿;Fu ;Dks{ g/fv]/ s]jn k|ltlglw ;b:o;Fu dfq ;Dks{ /fVg'kg]{ x'Fbf s/ ;+sng vr{ sd x'G5 . t/ g]kfndf d"No clej[l4 s/ k|zf;g cg'ejL gePsf] / w]/} j:t' tyf ;]jf s/ 5'6sf] >]0fLdf /x]sf x'Fbf To:tf] cj:yfdf ;d"x btf{sf] Joj:yf ubf{ ;d"xsf ;b:ox¿dWo] sltn] s/ 5'6sf] sf/f]af/;d]t ug{ ;Sg] / To:tf] cj:yfdf s/ s§Lsf] Joj:yfn] ubf{ /fh:j r'xfj6 x'g ;Sg] ;Defjgf ePsf]n] ;d"x btf{sf] Joj:yf ul/Psf] 5}g . t/ d"No clej[l4 s/sf] k|zf;g cg'ejL x'Fb} hfg] / s/ 5'6 x'g] j:t' tyf ;]jfsf] ;+Vof sd ug]{ qmddf ;d"xsf ;b:on] s/ nfUg] j:t' tyf ;]jfsf] dfq sf/f]af/ ug]{ l:ylt cfPdf eljiodf ;d"x btf{sf] Joj:yfnfO{ nfu" ug]{tkm{ ljrf/ ug'{kb{5 . To:tf] l:yltdf /fh:jsf] ;+/If0f ug]{ p2]Zon] ;d"x btf{sf] nflu cfGtl/s /fh:j ljefusf] :jLs[lt lng'kg]{ Joj:yf ug'{kg]{ x'G5 . o; lsl;dsf] ;d"x btf{sf]

Joj:yf hl6n x'g] ePsf]n] o;nfO{ bL3{sfndf dfq ljrf/ ul/g'kb{5 .

:j]lR5s btf{ ;DaGwL jt{dfg ;dfwfg ug{ lgDg pkfox¿ cjnDjg ul/g' kb{5M

• klxnf] r/0fdf :j]lR5s ?kn] d"No clej[l4 s/df btf{ ePsf s/bftfsf]

sfof{nout ljj/0f tof/ ug]{ . tL dWo] lj= ;+= @)&) cfiff9 ;Ddsf] ljj/0f

bflvnf gu/]sf / s/ klg glt/]sf s/bftf 5'6\ofpg] / o:tf lgis[o s/bftfsf]

~ 165 ~

d"No clej[l4 s/

btf{ vf/]hL ug]{ . ltgLx¿sf] :yfoL n]vf g+=, gfd tyf 7]ufgf ;lxtsf] ljj/0f eG;f/ sfof{nox¿df k7fpg] / kqklqsfx¿df ;d]t k|sflzt ug]{ .

• bf]>f] r/0fdf :j]lR5s ?kn] btf{ ePsf af+ls s/bftfx¿ dWo] ljut Ps jif{b]lv s/ ljj/0f ga'emfPsf / s/ klg glt/]sf s/bftfx¿sf] ;d]t btf{ vf/]hL ug]{ / pgLx¿sf] :yfoL n]vf g+=, gfd tyf 7]ufgf ;lxtsf] ljj/0f eG;f/ sfof{nox¿df k7fpg] / kqklqsfx¿df ;d]t k|sflzt ug]{ .

• pk/f]Stfg';f/ btf{ vf/]h ul/Psf s/bftfaf6 p7\g af+sL s/ /sdsf] ljj/0f tof/ u/L /fVg] / eljiodf To:tf s/bftf kQf nfu]df ljj/0fdf pNn]lvt s/ / Jofh ;d]t c;'n ug]{{ .

s/ 5'6sf] ;Ldf eGbf sdsf] sf/f]jf/ ug]{ ;fgf Joj;foLsf] btf{af6 pTkGg x'g] ;d:of sd ug{ btf{ vf/]h k|lqmofnfO{ ;xh jgfOg' kb{5 / lgDg Joj:yfx¿ vf/]h ul/g' kb{5M

• d"No clej[l4 s/ lgodfanL adf]lhd ;/sf/L lgsfo, ;fj{hlgs ;+3 ;+:yf jf btf{ ePsf] JolQmn] jflif{s Ps nfv ?k}ofFeGbf a9Lsf] k/fdz{ ;]jf ln+bf btf{ ePsf] JolQm;+u dfq lbg' lng' kg]{ .

• ;fj{hlgs vl/b P]g, lgod cg';f/ ?= %,))) eGbf dflysf] v/Lbsf] d"No clej[l4 s/ lahs x'g' kg]{ .

• ;fj{hlgs vl/b P]g, lgod cg';f/ 7]Ssfdf efu lng d"No clej[l4 s/df btf{ ePs} x'g' kg]{ .

• ?= ! nfv eGbf a9Lsf] 3/ef8f jf lah'nLsf] vkt ePdf d"No clea[l4 s/df btf{ x'g' kg{] .

• ?= !),))) dflysf] k}7f/L ug{ btf{ x'g' kg]{ .

$=* s/ ljj/0f

d"No clej[l4 s/df clgjfo{ ?kdf btf{ ePsf s/bftfsf] nflu Ps dlxgfsf] s/ cjlw tf]lsPsf] 5 eg] s/ gnfUg] sf/f]af/sf] ;Ldf (Threshold) d'lgsf] sf/f]af/ ePtf klg :j]R5fn] btf{ x'g] s/bftf, OF6f pBf]u tyf kqklqsf tyf k|];sf nflu rf/ dlxgfsf] s/ cjlw sfod ul/Psf] 5 . ko{6g Joj;foLn] eg] b'O{ dlxgfsf] s/ cjlw /f]Hg ;Sg] Joj:yf 5 .

~ 166 ~


d"No clej[l4 s/df btf{ ePsf s/bftfn] cfˆgf] x/]s s/ cjlwsf] sf/f]af/sf] ljj/0f ;f] s/ cjlw ;dfKt ePsf] @% ut]leq ;DalGwt cfGtl/s /fh:j sfof{nodf lbg'kb{5 . s/ ljj/0f 8]la6 ljj/0f, qm]l86 ljj/0f jf z'Go ljj/0f u/L tLg k|sf/sf x'g ;S5g\ . olb s/bftfn] v/Lbdf lt/]sf] s/eGbf laqmLdf c;'n u/]sf] s/ a9L ePdf a9L ePhlt /sd ;/sf/nfO{ a'emfpg'kg]{ x'G5 . o:tf] sf/f]af/;DaGwL s/ ljj/0fnfO{ 8]la6 ljj/0f elgG5 . csf]{tkm{ s/bftfn] laqmLdf ;+sng u/]sf] s/eGbf v/Lbdf lt/]sf] s/ a9L ePdf a9L ePhlt /sd s/bftfn] ;/sf/;Fu lkmtf{ dfu ug{ ;S5 . o; lsl;dsf] sf/f]af/;DaGwL] ljj/0fnfO{ qm]l86 ljj/0f elgG5 . slxn]sfxL+ s/bftfsf] v/Lb–laqmL;DaGwL s'g} sf/f]af/ gx'g ;S5 . To:tf] cjlwsf] klg s/bftfn] s/ ljj/0f tof/ u/]/ /fh:j sfof{nodf a'emfpg'kb{5 . To:tf] ljj/0fnfO{ z'Go ljj/0f elgG5 .

tflnsf $=!% M s/ ljj/0fsf] agf]6

cfly{s jif{ 8]la6 ljj/0f qm]l86 ljj/0f z'Go ljj/0f hDdf ljj/0f@)%$÷%% *#** !%@!* ^#!@ @((!*@)%%÷%^ @!^!^ ##(#* !&@*# &@*#&@)%^.%& #!)^# &(!^! @*&%( !#*(*#@)%&÷%* #(&!@ (%)&! #(($$ !&$&@&@)%*÷%( $#&$) !)$^%& %@)** @))$*%@)%(÷^) $$(@( !!@*^* ^!$@^ @!(@@#@)^)÷^! %)#$^ !!^%!! ^&&&% @#$^#@@)^!÷^@ %%!@^ !!*@#* &*&($ @%@!%*@)^@÷^# %^!&) !#@(^^ ())!) @&(!$^@)^#÷^$ %&*!@ !$@$#% (**#( @(()*^@)^$÷^% ^@@^! !%*)^% !!@(^# ###@*(@)^%÷^^ ^&#%@ !&*%#) !#!)%& #&^(#(@)^^÷^& &^@*$ @)*^!# !%(*&$ $$$&&!@)^&÷^* ())!# @$^#@@ !**)@% %@$#^)@)^*÷^( !)$#^) #))%** @!#!%$ ^!*!)@@)^(÷&) !!!**^ #%&(@# @#!@%# &)!)^@@)&)÷&! !@$*%# $)!*&) @#%(*# &^@&)^

@)&! kmfNu'0f &(#&^ @(*#^& !%^&@@ %#$$^%


;fdfGotof s/ ljj/0fdWo] w]/}h;f] ljj/0f 8]la6 ljj/0f x'g'kb{5 . sf/0f M pBf]u, Jofkf/ tyf Joj;fo d'gfkmf cfh{g ug{sf] nflu ul/G5, hxfF s/bftfsf] v/LbeGbf laqmL a9L x'G5 . o:tf] cj:yfdf s/bftfn] v/Lbdf lt/]sf] s/eGbf laqmLdf c;'n

~ 167 ~

d"No clej[l4 s/

u/]sf] s/ a9L x'G5 / km/s /sd s/bftfn] ;/sf/nfO{ s/ :j?k a'emfpg'kb{5 . pBf]u, Jofkf/ tyf Joj;fo ubf{ ;w}+ d'gfkmf x'g}k5{ eGg] xf]Og . lgsf;L / z'Go b/ nfUg] cGo sf/f]af/sf] xsdf laqmLdf c;'n ul/g] s/eGbf v/Lbdf lt/]sf] s/ a9L eO{ qm]l86 ljj/0f k]z ug'{kg]{ cj:yf cfpF5 . o;}u/L, s/bftfn] Ps}k6s 7"nf] dfqfdf ;fdfg k}7f/L u/]/ ;fdfgsf] 7"nf] efu :6sdf /x]sf] cj:yfdf jf pTkfbg tyf laqmL ljt/0f ;'? gePsf] Joj;fosf] xsdf klg o:tf] cj:yf ;[hgf x'g ;S5 . o;}n], s'g} s/btfsf] s'g} s/ cjlwdf qm]l86 ljj/0f a'emfpg'kg]{ x'G5 . o;}u/L s'g} s/ cjlwdf s/bftfsf] v/Lb–laqmLsf] s'g} sf/f]af/ ePg eg] To:tf] cjlwdf s/bftfn] z'Go ljj/0f k]z ug'{kb{5 . o;f] ePtf klg xfdLsxfF clxn] s"n ljj/0fdWo] qm]l86 ljj/0f %^ k|ltzt / z'Go ljj/0f @( k|ltzt /x]sf] kfOG5, h'g ljZjsf] ;fdfGo :t/eGbf a9L 5 . o:tf] cj:yf lgZro klg ;Gtf]ifhgs xf]Og . vf; u/]/ ;;fgf 7]s]bf/x¿ 7"nf] dfqfdf s/df btf{ ePsf sf/0fn] z'Go ljj/0fsf] ;+Vof a9L 5 .

;'emfj

s/bftfn] ljleGg s/sf] k|of]hgsf] nflu s/ sfof{nodf s/ ljj/0f a'emfpg'kb{5 . cfw'lgs s/ k|0ffnL cGtu{t s/ k|zf;gn] s/ ljj/0f a'emfpg'kg]{ DofbeGbf s]xL ;docufl8 ;DalGwt s/bftfsxfF vfnL ljj/0f kmf/fd k7fpg] ul/G5 . s/bftfn] s/ ljj/0f ;xh ?kdf kfpg ;s"g\ eGgsf nflu o:tf ljj/0f hg;Dks{ x'g] sfof{nodf klg lgMz'Ns ljt/0fsf nflu /flvG5 . xfn ;"rgf k|ljlwdf ePsf] rdTsf/k"0f{ pGgltn] ubf{ ljj/0f OG6/g]6dfkm{t\ klg pknAw x'G5g\ . s/ k|zf;gn] ljj/0f a'emfpg] ;dolt/ ;+rf/dfWodx¿af6 k|rf/k|;f/ klg ul/G5 . o;n] ubf{ s/bftfx¿ ljj/0f a'emfpg] / s/ ltg]{ s'/fk|lt ;hu x'G5g\ . To;n] s/ ;xeflutf a9fpF5 . g]kfnsf] s/ k|zf;gn] s/bftfnfO{ vfnL ljj/0f kmf/fd k7fpg] rng 5}g . xfn ljB'tLo k|0ffnLåf/f s/ ljj/0f k]z ug]{ Joj:yf ul/Psf]n] s/bftfnfO{ o;/L ljj/0f lbg'kg{] ;fGble{stf klg 5}g . t/ s/bftfnfO{ cfjZos k/]df ;DalGwt /fh:j sfof{noaf6 s/ ljj/0f cfkm}+ ;+sng ug'{kb{5 .

$=( ljj/0f ga'emfpg]

;a} s/bftfn] ;doleq} ljj/0f k]z ub{5g\ eGg ;lsFb}g . s]xL s/bftf s]xL sf/0fn] ubf{ ;dodf s/ ljj/0f ga'emfpg klg ;S5g\ . tflnsf $=!^ df pNn]v ul/Pcg';f/ em08} #) k|ltzt s/bftfn] ljj/0f ;dodf ga'emfPsf] b]lvG5, h'g ljZjsf] ;fdfGo tYof+seGbf a9L 5 . o;/L ljj/0f ;dodf ga'emfpg]df vf;u/L

~ 168 ~


;;fgf Joj;foLx¿ a9L 5g\ . Jofkf/df c;kmn ePsf] sf/0fn] klg s]xL s/bftfn]

ljj/0f ga'emfPsf] kfOPsf] 5 .

tflnsf $=!^ M d"No clej[l4 s/ ljj/0f k]z gug]{sf] ;+Vof

cfly{s jif{ hDdf s/bftf;+Vof

ljj/0f k]z gug]{sf] ;+Vof

s'n btf{jfnf s/bftfdWo] ljj/0f k]z gug]{ s/bftfsf] k|ltzt

@)%$÷%% %,@)( !#@ @.%#@)%%÷%^ (,^## @$( @.%@)%^/%& !*,)($ $&^ @.^#@)%&÷%* @!,^$@ (&# $.%)@)%*÷%( @^,@)& @,!)% *.)#@)%(÷^) @(,()# #,^)& !@.)^@)^)÷^! #$,^#@ %,$#) !%.^*@)^!÷^@ #(,&$# &,@#& !*.@!@)^@÷^# $^,&)( (,@%# !(.*!@)^#÷^$ %@,*&# !!,^)# @!.(%@)^$÷^% %(,%*& !$,$@@ @$.@)@)^%÷^^ ^(,%#^ !&,^$! @%.#&@)^^÷^& *@,$(* @!,#!! @%.*#@)^&÷^* (&,%^* @%,#$^ @%.(*@)^*÷^( !!#,&*# #),#)! @^.^#@)^(÷&) !@(,*(@ #^,^^@ @*.@@@)&)÷&! !$&,!%& #!,)*( @!.!#

@)&! kmfNu'0f !^@,!^@ $*,!&@ @(.&!;|f]t M cfGtl/s /fh:j ljefu .

;'emfj

d"No clej[l4 s/ ljj/0f ;dodf j'emfpg] s/bftfsf] cg'kft a9fpg lgDg pkfox¿ cjnDjg ug'{ kb{5M

• :j]lR5s ?kn] btf{ ePsfafx]s s/bftfsf] j0ff{g'qmdcg';f/ sfof{nout ljj/0f tof/ ug]{ .

• sf/f]af/sf] s/ ljj/0f a'emfpg] bfloTj ;DaGwdf 6]lnkmf]g, Od]n, kqfrf/, s/bftfsf]df e|d0f cflb ljljw dfWodx¿sf] k|of]u u/L pgLx¿nfO{ ;"lrt ug]{ .

• pk/f]Stfg';f/ ;"lrt u/]kl5 tf]lsPsf] Dofbleq ;Dks{ gug]{ s/bftfx¿nfO{ bl08t ug]{ .

~ 169 ~

d"No clej[l4 s/

• ;Dks{ ug{ g;lsPsf÷g;lsg] jf ljut Ps jif{b]lv ljj/0f k]z gug]{ s/bftfsf] btf{ vf/]hL ug]{ .

• ;Dks{ ug{ g;lsPsf÷g;lsg] jf btf{ vf/]hL ul/Psf s/bftfx¿af6 p7\g af+sL s/ /sdsf] ljj/0f tof/ ug]{ / o;sf] cg'udg ug]{ .

• o:tf s/bftfsf] :yfoL n]vf gDa/, gfdgfd];L tyf 7]ufgf;lxtsf] ljj/0f eG;f/ sfof{nox¿df sf/f]jf/ /f]Ssfsf] nflu k7fpg] / kqklqsfdf ;d]t

k|sflzt ug]{ .

$=!) s/ e'QmfgL tyf aSof}tf

s/ cjlw ;dfKt ePkl5 csf]{ dlxgfsf] @% ut]leq d"No clej[l4 s/ a'emfpg'kg]{ Joj:yf 5 . t/ sltko s/bftfx¿ ljleGg sf/0fn] tf]lsPsf] ;doleq s/ a'emfpFb}gg\ . o;/L ;dod} s/ gltg{]sf] ;+Vof a9\bf] 5 . s/ aSof}tfsf] kl/df0f lg/Gt/ ?kdf al9/x]sf] s'/f tflnsf $=!& n] b]vfpF5 .

tflnsf $=!& M s/ aSof}tf

cfly{s jif{ aSof}tf /sd -?=nfvdf_ kl/jt{gsf] b/ -k|ltztn] 36]sf]÷a9]sf]_

@)%%÷%^ @*,$) cfwf/ jif{@)%^÷%& !@,$) —%^=#@)%&÷%* *,*# —@*=*@)%*÷%( #@,## @^^=!@)%(÷^) @%,$( —@!=@@)^)÷^! ^@,&% !$^=@@)^!÷^@ &(,#$ @^=$@)^@÷^# *%,(! *=#@)^#÷^$ &#,@@ —!$=*@)^$÷^% &$,%% !=*@)^%÷^^ !),#) —*^=@@)^^÷^& ((,(! *&)@)^&÷^* !$#,#( $#=%@)^*÷^( #)^,$@ !!#=&@)^(÷&) #)#,*& —)=*@)&)÷&! #)),@) —!=@

@)&! kmfNu'0f !((,^% —##=%


~ 170 ~


s/ aSof}tf /sd ;dodf g} c;'npk/ ug{ pko'Qm ;+sng /0fgLlt cfjZostf

kb{5 . ;+sng ul/g'kg]{ s/ /sd, aGb ul/g'kg]{ aSof}tf /fVg] s/bftfsf] ;+Vof

/ 36fOg'kg]{ aSof}tf s/ /sdsf] k|ltztsf] Pp6f lglZrt nIo tf]lsg'kb{5 .

s/bftfn] Ps s/sf] ;Gbe{df ltg'{kg]{ jf lkmtf{ kfpg'kg]{ /sd cGo s/sf] ;Gbe{df

lng'–lbg'kg]{ /sd;Fu ldnfg ug{ kfpg'kb{5 . o;af6 s/ ltg]{ jf lkmtf{ lng'kg]{

k|lqmof 5f]6f] x'G5 / s/ ;xeflutf a9\5 . :d/0f /xf];\, ;fgf–7"nf ;a} aSof}tf

/sd k"0f{ ?kn] c;'n ug]{ ;fwg / ;|f]t s/ k|zf;g;Fu 5}g . ;;fgf aSof}tf

/sd c;'nLdf a9L ;do / ;|f]t;fwg vlr{g' nfut k|efjL klg gx'g ;S5 .

;+sng ;DaGwdf nfut÷nfe kIf / ;+sng;DaGwL sf/jfxL ;'? ug'{k"j{ c;'nL

x'g] ;Defljt s/ /sdtkm{ klg Wofg lbg' dxTjk"0f{ x'G5 .

;'emfjx¿

k|efjsf/L / bIftfk"j{s aSof}tf /fh:j /sd ;+sng ug{ b]xfosf pkfox¿

cjnDag ul/g'kb{5 M

• ;dodf s/ gltg]{ s/bftfsf] klxrfg ug]{ .

• s/bftfsf] gfd, /sd / sfof{no v'Ng] u/L aSof}tf s/sf] ljj/0f tof/ ug]{{ .

• /sdcg';f/ s/ aSof}tfsf] k|fyldsLs/0f ug]{÷36\bf] qmddf aSof}tf s/sf]

ljj/0f tof/ ug]{ .

• Af9L tfhf / ljjfb/lxt aSof}tfsf] klxrfg ug]{, h;sf] c;'nL ug{ ;lsg]

;Defjgf a9L x'G5 .

• a9L k'/fgf]], ljjflbt / ;;fgf] aSof}tf /sdnfO{ sd k|fyldstf lbg] .

• s/bftfnfO{ pgLx¿sf] aSof}tf s/ bfloTjsf] ;"rgf lbg 6]lnkmf]g, Od]n,

kqfrf/ tyf s/bftfsf] sf/f]af/ :yndf e|d0f cflb ljljw dfWodx¿sf]

Joj:yf ug]{ .

• ;+sng ug}{ g;lsPsf aSof}tfsf] juL{s/0f ug]{ / cg'udg ul//xg] .

• s]xL lglZrt /sd;Ddsf aSof}tf ckn]vg u/L km/kmf/s ug{ ;Sg] clwsf/

ljleGg txsf clws[tnfO{ k|bfg ug]{ .

~ 171 ~

d"No clej[l4 s/

• ;+sng ;DaGwL d'2fx¿sf] cfwf/df s]xL s/bftfsf] cfjZostf cg';f/ s/

k/LIf0f tyf cg';Gwfgsf] nflu l;kmfl/; ug]{ .

• ;+sng ;DaGwdf ckgfOPsf / cjnDag ul/Psf sfo{x¿sf] qmda4 clen]v

/fVg] .

s/ aSof}tf c;'nLsf ;DaGwdf b]xfosf ljleGg sfof{Tds / sfg'gL pkfo

cjnDag ug]{ M

• s/ aSof}tf /fVg]÷/fv]sf s/bftfn] s/ k|zf;g;Fu lng afFsL s'g} /sd

ePdf To:tf] /sdnfO{ aSof}tf /sddf ldnfg ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfn] ;/sf/L lgsfo;Fu lng'kg]{

s'g} /sd ePdf To:tf] /sd l;w} k|fKt ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] a}+sdf /x]sf] /sd jf s'g}

JolQm;Fu lng'kg]{ /sd k|fKt u/L s/ aSof}tf c;'npk/ ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] cfoft÷lgof{t;DaGwL

sf/f]af/df k|ltaGw nufpg] .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfnfO{ ;/sf/L 7]Ssfk§fdf efu

lng cof]Uo 3f]lift ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfnfO{ ;/sf/L lgsfox¿af6

k|bfg x'g] ljB't\, 6]lnkmf]g, ;jf/L rfns Ohfhtkq cflb ljleGg ;]jf;'ljwfx¿

k|fKt ug{ cof]Uo 3f]lift ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] gfd kqklqsf, /]l8of],

6]lnlehg cflb ;fj{hlgs ;+rf/sf ;fwgx¿df k|sflzt ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] Jofkf/, Joj;fo aGb ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf u|fxsnfO{ lghsf] s/

aSof}tfsf] af/]df ;"lrt ug]{ h;n] pgLx¿nfO{ o:tf s/bftf;Fu sf/f]af/

gug{ pTk|]l/t u5{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] ;DklQ sAhf ug]{ / o;/L

sAhf ul/Psf] ;DklQ lnnfd u/L aSof}tf s/ c;'npk/ ug]{ .

~ 172 ~


$=!! s/ lahs

s/ s§L jf lahsdf cfwfl/t d"No clej[l4 s/ k|0ffnLdf s/ lahs Pp6f dxTjk"0f{ tTj÷kIf eP klg cem} w]/} Joj;fodf lahs hf/L gug]{ jf sf/f]af/ d"NoeGbf sdsf] lahs hf/L ug]{ kl/kf6L ljBdfg b]lvG5 . of] w}/} b]zsf] ;femf ;d:ofsf] ?kdf /x]sf] 5 . of] ;d:ofsf] ;dfwfg :j?k l5d]sL b]z rLgdf Joj;foLx¿n] ljz]if k|sf/sf d"No clej[l4 s/ lahs k|of]u ug'{kg]{ / o:tf lahs clws[t lgsfodf dfq 5kfO ug]{ / /fh:j k|zf;gåf/f lgoGq0f tyf Joj:yfkg ug]{ Joj:yf ul/Psf] 5 . s/bftfn] :yfgLo s/ Ao'/f]af6 s/ lahs vl/b ug'{kb{5 . blIf0f sf]l/ofdf d"No clej[l4 s/ ltg]{ x/]s JolQmsf] lahs le8fg ug]{ k|0ffnL cjnDag ul/Psf] 5 . s]xL b]zx¿df v'b|f Jofkf/Lx¿n] Sof; /lh:6/ k|of]u ug'{kg]{ Joj:yf 5 . oL s]xL b]zx¿df lahs;DaGwL ;d:of ;dfwfg ug{ cjnDag ul/Psf pkfosf b[i6fGt x'g\ . cGt/f{li6«o cg'ejsf]] cfwf/df lahs;DaGwL ;d:of ;dfwfg ug{ s'g} Pp6f lglZrt pkfo jf ljlw kof{Kt x'Fb}g . sDKo'6/sf] k|of]u u/]/ ;d]t x/]s d"No clej[l4 s/ e'QmfgLstf{n] k|fKt u/]sf] lahs ;xL jf unt s] xf] egL le8fg ug]{ sfo{ klg Tolt ;xh / ;Dej b]lv+b}g . d"No clej[l4 s/sf] s/ lahsnfO{ s/ k|of]hgsf nflu dfq xf] egL 5'§} x]l/g' x'Fb}g . o;nfO{ pBf]u, jfl0fHo If]qdf clen]v, lx;falstfa, n]vf /fVg] s'/f;Fu klg cfa4 ul/g'kb{5 . ;xL lsl;dsf] n]vf /fVg] cj:yf ePdf lan klg ;xL lsl;dn] hf/L x'G5 . n]vf k|0ffnLsf] /fd|f] ljsf; gePsf] cj:yfdf ;xL lsl;dsf] lahs hf/L ug{ ;lsFb}g . csf]{tkm{, ;xL lahs hf/L ug]{ cj:yf gePdf ;xL lsl;dsf] n]vf /fVg ;lsFb}g . h] xf];\, ljleGg pkfo cjnDag u/]/ lahs;DaGwL ;d:of ;dfwfg ug{ s/ k|zf;gn] cGo lgsfo tyf s/bftf ;d]tsf] ;xsfo{df lg/Gt/ k|ofz ul//xg' kg]{ x'G5 .

;'emfj

;xL lsl;dsf] ljhs hf/L ug]{ k|rng a9fpg lgDg pkfo cjnDag ug'{kb{5 M

• sf/f]af/sf] qmddf lan lahs lng'–lbg'kg]{ ;DaGwdf hgr]tgf clej[l4 ug]{

cleofgnfO{ lg/Gt/tf lbg] .

• hfu?s pkef]Qmf sfo{qmd ;~rfng ug]{ .

• lahs lng]lbg] sfo{nfO{ k|efjsf/L agfpg ahf/ cg'udg sfo{nfO{ lg/Gt/tf

lbg] .

~ 173 ~

d"No clej[l4 s/

• cfoftLt ;fdfgsf] plrt lahs hf/L x'g] cj:yfsf] ;'lglZrttf ug]{ .

o;sf] nflu eG;f/ k|zf;g ;Da4 lgsfon] /fh:j ;+sngsf b[li6n] dxTjk"0f{

5flgPsf s]xL j:t'sf] cGt/f{li6«o ahf/df k|rlnt d"No cg';f/sf] tYof+s

cfwf/ tof/ u/L lg/Gt/ ljsf; / cBfjlws ug]{ Joj:yf ldnfpg] .

• ljB'tLo ljhs k|0ffnL, Sof; /lh:6/, lkm:sn lk|G6/, Online Connectivity, Monitoring h:tf afWosf/L jf k|f]T;fxgsf/L pkfo cjnDag ug]{ tyf

vl/bstf{nfO{ ;d]t s/ lahs lng k|f]T;fxg ug{ ljz]if k|sf/sf] sfo{qmd

;~rfng ug{] .

$=!@ Sof; /lh:6/

v'b|f :t/df s/ k|of]hgsf] nflu ljB'tLo Sof; /lh:6/ /fVg] Joj:yf ul/g'kb{5 .

Sof; /lh:6/ eGgfn] Ps k|sf/sf] Jofkfl/s pks/0f xf] h;n] laqmLsf] ljj/0f

;/nftfk"j{s / ;xL ?kdf clen]vLs/0f ug{] ub{5 . Sof; /lh:6/n] k|To]s

sf/f]af/sf] lj:t[t ljj/0f ljB'tLo dfWod jf sfutsf] d'7f jf l6n /f]n -Till Roll_ df clen]lvt ub{5 / u|fxsnfO{ To; sf/f]af/sf] /l;b pknAw u/fpFb5 .

cfd gful/snfO{ l;w} v'b|f ?kdf dfn;fdfg / ;]jfx¿ laqmL u/L cfly{s

lqmofsnfkdf ;+nUg JolQmsf ultljlwdfly /fd|f] lgu/fgL -Monitoring_ u/L ;xL

lan lahs hf/L x'g] jftfj/0f ;[hgf ug{'kg]{ / sf/f]af/sf] oyfy{ tYof+ssf cfwf/df

;xL d"Nof+sg u/L s/ ;+sng a9fpg / s/ r'xfj6 36fpg'kg{] cfjZostfnfO{

Wofgdf /fVbf v'b|f laqmL ug{] ;a} Joj;foLx¿nfO{ o:tf] ljB'tLo Sof; /lh:6/

k|0ffnL k|of]u ug{ k|f]T;flxt ug{' h?/L ePsf] 5 . o:tf pks/0fx¿sf] k|of]u

r/0fa4 ?kdf klxn] sf7df8f}+, jL/u+h, kf]v/f, lj/f6gu/, l;4fy{gu/ h:tf k|d'v

dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsfdf nfu" u/L cg'ejsf] cfwf/df

yk gu/kflnsfx¿df klg nfu" ub{} hfg'kg{] x'G5 . Joj;foLnfO{ o; Joj:yfk|lt

pT;flxt agfpg Ps k6ssf nflu ljB'tLo Sof; /lh:6/ pks/0f vl/b jfkt

pgLx¿n] lt/]sf] /sd Ps lglZrt l;df leq /xL lgh Joj;foLn] ltg{'kg{] s/

/sdaf6 s6fpg -Tax Credit_ kfpg] Joj:yf ug{ ;lsG5 .

;fdfGotM s/ k|of]hgsf nflu laqmLsf] ljj/0f clen]lvt ug{] Sof; /lh:6/df

sDtLdf lgDg ;'ljwf -Features_ clgjfo{ ?kdf x'g'kb{5 M

~ 174 ~


• Joj;foLsf] cfˆgf] Joj;fosf] k|s[lt, cfsf/ / hl6ntfnfO{ Wofgdf /fVb} ;f]

cg's"nsf Jofj;flos sf/f]af/sf clen]v c+lst ug{ ;Sg] x'g'kb{5 .

• o:tf] ljB'tLo Sof; /lh:6/df clen]lvt sf/f]af/nfO{ ljB'tLo k|f?k

(Format) df /fVg ;Sg] x'g'kb{5 . tL sf/f]af/sf] ldlt, ;do tyf ljz]ifvfnsf]

qmd;+Vofsf cfwf/df h'g;'s} avt klg x]g{ / 5fKg ;lsg] x'g'kb{5 .

• lx;fa ldnfg ug{] (Tally) ug{] k|of]hgsf nflu ;f] pks/0fdf c+lst tYof+s

oyfjt ?kdf /fVg (Retain) ;Sg] x'g'kb{5 .

• cfjZostfcg';f/ ;f] pks/0faf6 s/bftf tyf s/ k|zf;gsf] dfucg'?k

k|ltj]bg (Reports) agfpg jf 5fk]/ lgsfNg ;lsg] x'g'kb{5 .

• o; pks/0fdf kl/jt{g ug{'k/]df jf gofF vl/b u/L ;~rfng ug{'k/]df jf

:t/f]Gglt (Upgrading) ug{'k/]df jf k|0ffnL (System) sf s'g} c+z jf Joj:yf

(Settings) kl/jt{g ug{'kg{] cj:yfdf ;f] pks/0fdf k|lji6 tYof+s oyfjt

?kdf /xg (Retain) jf ;fg{ ;lsg] x'g'kb{5 .

• o:tf pks/0faf6 sf/f]af/sf tYof+sx¿ gfl;g, x/fpg, d]6fpg tyf cglws[t

?kdf kl/jt{g ug{ g;Sg] u/L ;'/If0fsf pkfon] o'Qm x'g'kb{5 .

• o:tf] pks/0fsf] lgjf{w Pj+ lg/Gt/ ?kdf ;~rfng ug{ Aof6«Lsf] Aofsck

h:tf j}slNks ljB'tLo Joj:yf ul/g'kb{5 .

• o:tf pks/0fx¿ ;~rfng ug{'k"j{ jf kl/jt{g ubf{ jf :t/f]Gglt ubf{ s/

k|zf;gsf] :jLs[lt Pj+ /]vb]vdf dfq ug{'kb{5 .

;'emfj

v'b|f laqm]tfx¿n] tf]lsPsf] cjlwleq clgjfo{ ?kdf Sof; /lh:6/ k|of]u

ug'{kg]{ Joj:yf ug{'kb{5 .

$=!# cGo Joj:yf

v/Lb–laqmL vftf cfGtl/s /fh:j sfof{nojf6 k|dfl0ft ug]{ Joj:yf vf/]h ug]{ .

~ 175 ~

d"No clej[l4 s/

cg';"rL $=! M

s/ 5"6 x'g] j:t' tyf ;]jfx¿

;d"x ! M cfwf/e"t s[lif pTkfbgx¿

-s_ wfg, rfdn , ux'F, ds}, hf}, sf]bf], kmfk/, bnxg / bfn, lk7f] / ;'hL, lu|6\;,

wfgsf] lrp/f, rgf, af]8L, s]/fp, l;dL, o:t} vfBfGgsf] ?kdf k|of]u x'g]

cfwf/e"t ck|zf]lwt s[lif pTkfbgx¿ / ltgsf cjz]if .

-v_ xl/of] tyf tfhf ;fu;AhL, tfhf kmnk"mn, tfhf k"mn, sGbd"n tyf kmnk"mn,

t/sf/L / sGbd"nsf] ?kdf k|of]u x'g] tfhf tyf ck|zf]lwt s[lif pTkfbgx¿ -xf]6n,

/]:6'/]G6, af/, u]:6 xfp;, Sofˆ6]l/of jf o:t} cGo ;+:yfn] ug]{ cfk"lt{afx]s_ .

-u_ ck|zf]lwt gub]afnL -h:t} M pv', skf;, cn}+rL, cb'jf / ;"7f], ;gkf6_,

ls;fgn] laqmL ug]{ ck|zf]lwt ;'tL{, lrofsf] kft, lrofsf] Koflsª a§f

-l6 r]:6_, skmLsf] u]8f, e6df;, abfd, xn]bf], lkgf / ;f]ofa8L d:of}/f .

-3_ h8La'6L -ltgsf] ;f/;d]t_ .

;d"x @ M cfwf/e"t cfjZostfsf j:t'x¿

-s_ wf/f tyf 6]Í/af6 v'nf ?kdf cfk"lt{ x'g] lkpg] kfgL .

-v_ bfp/f .

-u_ uf]n .

-3_ g"g .

-ª_ dl§t]n .

;d"x # M hLjhGt' tyf ;f]sf] pkh

-s_ v;L / af]sf, e]8f / Rof+u|f, rf}+/L, /fFuf, aFb]n, ;'Fu'/, v/fof] / ltgsf] ck|zf]lwt

sfFrf] vfB kl/sf/x¿ .

-v_ ufO{ / e}+;L / ltgsf] tfhf b"w -kf:r/fOH8;d]t_, bxL, df}/L tyf df}/L /fVg]

3f/ tyf df}/L kfng pBf]un] k}7f/L ug]{ df}/L kfngsf] nflu cfjZos kg]{

~ 176 ~


d]6n Aof/n, /fgL 5]Sg] kftf, df}/L a|';, cfwf/ rfsf /f]n/, luo/ kDk / JxLn Kn]6 tyf df}/Lkfng Joj;fosf] d]l;g / dx 5fGg] / /; 5fGg] d]l;g .

-u_ xfF;, efn] tyf kf]yL s'v'/f, 6sL{, nf}sf6 / o:t} cGo k+IfLx¿, ltgsf] tfhf df;', ck|zf]lwt sfFrf] kl/sf/x¿ / c08f .

-3_ tfhf jf ;'sfPsf] df5f -Koflsª ul/Psf]afx]s_ .

;d"x $ M s[lif ;fdu|Lx¿

-s_ afnL, 3fF;, k"mn jf af]6la?jfsf] lapljhg, la?jf, la?jfsf] sndL tyf lapljhgsf] ?kdf k|of]u x'g] ufgf] h/f .

-v_ dn, /f;folgs dn / df6f]sf] pkrf/ ;fdu|L .

-u_ s[lif sfo{df k|of]u x'g] ;fdfGo cf}hf/x¿ M hldg vGg] tyf ;kmf ug]{ s'6f], sf]bfnf] / ;fj]n, xft] cf}hf/x¿, xft] cf/fafx]s emf/kft tyf sf7 sf6\g] xft] cf}hf/x¿, cGgsf] u]8f emfg]{ / e'; ;kmf ug]{ xft] cf}hf/x¿, kz'x¿sf] rf/f sf6\g] xft] cf}hf/x¿ tyf xnf]df k|of]u ul/g] kmfnL .

-3_ afnLgfnLsf] nflu dfq k|of]u x'g] eG;f/ b/aGbLsf] efu #* sf ls6gfzs, 9';Lgfzs, emf/kftgfzs, d';fgfzs cf}ifwL .

-ª_ 6\ofS6/ , slN6e]6/, x}/f] , n]en/ kz'sf] rf/f sf6\g] d]l;g , y|];/, df5f dfg]{ hfnL, df5f kfNg] tof/L s]hx¿, dT:o OGs'j]6/, l;FrfO sfo{df k|of]u x'g] @ xif{kfj/b]lv * xif{kfj/;Dd zlQm ePsf] OlGhg;lxtsf] klDkª ;]6 / ;f]sf] ;fydf /x]sf] #) ld6/;Ddsf] xf]h kfOk .

-r_ eG;f/ b/aGbLsf] efu @#, @* / @( df kg]{ lkm8 ;lKnd]G6sf] sRrf kbfy{, eG;f/ b/aGbLsf] efu @# cGtu{tsf kz'k+IfLsf] bfgf / lkm8 ;lKnd]G6, efu @% sf] r'g9'Ëfsf] w'nf] . x•Lsf] w'nf] / df5fsf] w'nf] .

-5_ ;fdfGo efF8fjt{gafx]ssf s'v'/fsf] bfgf v'jfpg] ljz]if k|sf/sf] efF8f /

s'v'/fsf] kfgL lkpg] ljz]if lsl;dsf efF8f / c08f /fVg] q]m6 .

;d"x % M cf}ifwL pkrf/ / o:t} :jf:Yo ;]jfx¿

-s_ :jf:Yo ;]jf -d"No clej[l4 s/df btf{ ePsf ;+:yfn] k|bfg u/]sf] :jf:Yo

;]jfafx]s_ .

~ 177 ~

d"No clej[l4 s/

-v_ dfgj /ut / dfgj /QmhGo kbfy{x¿ / EoflS;g, /Qm ;~rf/ ;]jfsf] nflu

cfjZos kg]{ g]kfn /]8qm; ;f];fO6Ln] cfoft ug]{ /ut /fVg] Knfl:6ssf y}nf,

6«fG;ˆo'hg ;]6, 6]l:6ª ls6\;, l/Ph]G6 tyf /Qm k/LIf0f l/Ph]G6 lgdf{0fsf]

nflu cfjZos kg]{ ljleGg cf}hf/ pks/0fx¿ Pj+ /;fogx¿ .

-u_ lrlsT;f cg';Gwfgdf k|of]u x'g] dfgj jf hgfj/sf c+u tyf tGt'x¿ .

-3_ kz' pkrf/ tyf dfgjLo pkrf/sf cf}ifwLx¿ / ue{ lg/f]ws ;fwgx¿

-Rofjgk|f;afx]s_ .

-ª_ d'6'sf] pkrf/df k|of]u x'g] k];d]s/, :6]G6, d'6'sf] eNa, d[uf}nf /f]usf] pkrf/sf

nflu cfjZos pks/0fx¿, 8fonfOl;;df k|of]u x'g] jfy sG;]G6]«]6 7f];

jf t/n, czQm / ckfË JolQmx¿sf] k|of]usf] nflu dfq pko'Qm x'g] u/L

ag]sf ;fwgx¿ -:s'6/;d]t_, b[li6ljxLgx¿n] k|of]u ug]{ ;]tf] 58L -XjfO6

s]g_, :n]6:6fOn;, a]|n gf]66]s/, a|]nf] -a]|n lk|G6/_, /Ë;"rs, kfgL;"rs /

k|sfz;"rs oGqx¿, cfjfh lbg] ydf{ld6/, a]|n 6fOk/fO6/, a|]n 38L, Pjfs;,

d]UgLkmfOª Unf;, a]|n sDkf;, a]|n k':ts, a]|n ODaf];/, a]|n :6]gl;n d]l;g .

-r_ PS;–/] lkmNd / pkrf/sf] lgldQ k|of]u x'g] clS;hg UofF; AofG8]h / qm]k

AofG8]h .

-5_ cf}ifwL pBf]usf sRrf kbfy{ M xfdf]{gfOH8 sf]8sf] efu @* leq kg]{ cf}ifwL

pBf]u tyf cfO=cf]=Pn= pTkfbgdf k|of]u ug]{ wft'sf nj0fx¿, cS;fO8x¿

/ xfO8«f]cS;fO8x¿sf cltl/Qm efu @( cGtu{t ug]{ cf}ifwLsf sRrf kbfy{

-cf}ifwLsf] ;lqmo tTj_ tyf cf}ifwL pBf]un] cf}ifwL pTkfbgsf] nflu k|of]u ug]{

tyf cfO=cf]=Pn= pTkfbgdf k|of]u x'g] sRrf kbfy{ / Koflsª d]6]l/on, cf}iflw

Joj:yf ljefusf] l;kmfl/;df cf}ifwL pBf]u tyf c:ktfnsf] cg';Gwfg tyf

ljsf;df k|of]u x'g] zLif{s ()=!* / ()=@& df kg]{ pks/0fx¿ / cfFvf

pkrf/sf nflu cfjZos OG6«f cf]s'n/ n]G; pTkfbg ug{ cfjZos kg]{ sRrf

kbfy{ / ;xfos ;fdu|L .

;d"x ^ M lzIff

-s_ ljBfno tyf ljZj ljBfnodf x'g] cg';Gwfg;DaGwL sfo{x¿ .

~ 178 ~


-v_ g]kfn ;/sf/sf] k"0f{ :jfldTj ePsf ;+:yfx¿af6 k|bfg ug{] Joj;flos jf k];fut tflnd jf k'gtf{huL tflndx¿ .

-u_ ljBfno tyf ljZjljBfnox¿n] k|bfg ug]{ lzIf0f ;]jf .

;d"x & M lstfa, cvjf/ / d'lb|t ;fdu|Lx¿

-s_ k':ts, kfqf], cvaf/, kqklqsf / To;sf] d'b|0f tyf k|sfzg .

-v_ cvaf/L sfuh .

;d"x * M ;f+:s[lts, snfTds / sfnLu9L ;]jf

-s_ lrqsnf, d"lt{snf, jf:t'snf tyf o:t} k|sf/sf cGo x:tsnfx¿ / tT;DaGwL ;]jf .

-v_ ;f+:s[lts sfo{qmd .

-u_ k':tsfno, ;+u|xfno, snf ;+u|xfno, lrl8of3/ tyf jg:klt pBfg / /fli6«o

lgs'~hsf] k|j]z z'Ns .

;d"x ( M ofq'afxs oftfoft tyf 9'jfgL ;]jfx¿

xjfOofqf, ;fj{hlgs ofq'jfxs oftfoft -s]a'nsf/afx]s_, 9'jfgL ;]jf -cfk"lt{;Fu ;DalGwt 9'jfgLafx]s_ tyf lgof{tsf] k|of]hgsf nflu ePsf] sfuf]{ ;]jf .

;d"x !) M Jofj;flos jf k]zfut ;]jf

snfsf/, v]nf8L, n]vs, gd'gfsf/, cg'jfbs, bf]efif]n] ;+:yfut jf JolQmut ?kdf

k|bfg ug]{ k]zfut ;]jf, ljb]zdf hgzlQm cfk"lt{ ug]{ ;]jf .

;d"x !! M cGo j:t' tyf ;]jf

!= lzt e08f/n] pknAw u/fpg] s[lif k}bfjf/ e08f/0f ;]jf .

@= x'nfs ;]jf -g]kfn ;/sf/af6 ;~rflnt dfq_

-s_ lr7Lkq, k};f tyf k'lnGbf kl/jxg jf x:tfGt/0f;DaGwL ;]jf .

-v_ lr7Lkq, k};f tyf k'lnGbf kl/jxg x:tfGt/0f;DaGwL ;]jfsf] nflu cfjZos kg]{ cGo ;]jfx¿ .

~ 179 ~

d"No clej[l4 s/

-u_ x'nfs l6s6 .

-3_ g]kfn ;/sf/åf/f k|bfg ug]{ ;]jfx¿ .

#= cGtMz'Ns l6s6 / /fxbfgL, Sof; d]l;g .

$= ljQLo ;]jf, hLjg jLdf ;]jf, k'gjL{df ;]jf / ;dfzf]wg u[x -lSnol/ª xfp;_

;]jf .

%= a}Í gf]6, l;Ssf tyf r]s a's .

-s_ g]kfnL gf]6sf] 5kfO tyf lgisfzg .

-v_ g]kfnaflx/af6 g]kfnleq x'g] a}Í gf]6sf] cfk"lt{ .

-u_ r]s a's .

^ ;'g, rfFbL

-s_ ;'g, ;'gsf l;Ssf, ;'gsf uxgf / xL/f hjfx/ft .

v_ rfFbL, rfFbLsf l;Ssf rfFbLsf t}of/L j:t' / u/uxgf .

&= ljB't\ cfk"lt{ .

*= sRrf pmg .

(= Aof6«Laf6 rNg] 6]Dkf] / ltgsf r]l;;Ù jftfj/0f, lj1fg tyf k|ljlw dGqfnosf]

l;kmfl/zdf ;kmf 6]Dkf]df k|of]u x'g] l8k ;fOsn ln8 Pl;8 Aof6«Lx¿ .

!)= j}slNks pmhf{ k|j{4g s]Gb|sf] l;kmfl/;df afof]UofF;, ;f}o{ zlQm / jfo'

zlQmaf6 pmhf{ pTkfbg ug]{ ;+oGq tyf pks/0fx¿, 6\o'an/ Aof6«L, ;f]nf/

ln8 l8;L jQLx¿, ;f}o{ tfk pmhf{;DaGwL pks/0f / kf6{k'hf{x¿ .

!!= xjfOhxfh / x]lnsK6/ tyf ltgsf OlGhg, u]o/ aS;, bdsn, PDa'n]G; /

zj jfxg

!@= h'6 Aoflrª cfon, h'6sf pTkfbgx¿ / pBf]u ljefusf] l;kmfl/zdf h'6

pBf]un] cfˆgf] pBf]u ;~rfngsf] nflu k}7f/L ug]{ :k]o/ kf6{\; .

!#= eG;f/ b/aGbLsf] efu *$ sf % k|ltzt;Dd eG;f/ dx;'n nfUg] 3/fo;L

k|of]u x'g ;Sg] afx]ssf ldn d]l;g/L Pj+ oGq pks/0fx¿, df]lN8ª ug]{ ;fFrf]

-kf6{k'hf{afx]s_ .

~ 180 ~


t/ pBf]un] cfˆgf] Joj;flos k|of]hgsf] nflu k|of]u ug]{afx]ssf lnˆ6 /

ljB'tLo e¥ofª -*$=@*_ df d"No clej[l4 s/ 5'6 x'g]5}g .

!$= pmgL un}+rf tyf un}+rfsf] pmgL wfuf] stfO, /ËfO, w'nfO / a'gfO .

!%= ztk|ltzt ;"ltsf] ;f8L, n'ª\uL, wf]tL -dbf{gf÷hgfgf_ k]6fgL, uD5f / ;"lt wfuf] .

!^= :j]bzd} xftn] a'lgg] l:j6/df k|of]u x'g] pmgL wfuf] -s[lqd / Pqm]lnsafx]s_ .

!&= g]kfn ;/sf/ cy{ dGqfnoaf6 :jLs[lt k|fKt ePsf] s'g} b}jL k|sf]k jf

k/f]ksf/sf] nflu cg'bfgdf k|fKt x'g] j:t'x¿ .

!*= lem6L, u'06f, ef/L cfb]zsf] ;'ljwfcGtu{t k}7f/L ul/Psf eG;f/ dx;'n gnfUg]

JolQmut k|of]hgsf j:t'x¿ .

!(= sk8f, ;nfO -sf7sf] sf+6L dfq_, w'k / 6fo/–6\o'a pBf]ux¿n] cfˆgf] pTkfbg

laqmL ubf{ p7fPsf] s/af6 vl/bdf lt/]sf] s/ 36fpFbf afFsL a'emfpg'kg]{

b]lvPsf] s/ a/fa/sf] /sd ljefun] tf]s]sf] k|lqmofadf]lhd tL pBf]unfO{

lkmtf{ lbOg]5 .

@)= d}bf pBf]un] cfˆgf] pTkfbg -d}bf_ laqmL ubf{ p7fPsf] s/af6 vl/bdf lt/]sf]

s/ 36fpFbf afFsL a'emfpg'kg]{ b]lvPsf] s/ a/fa/sf] /sd ljefun] tf]s]sf]

k|lqmofadf]lhd kRrL; k|ltzt dfq lkmtf{ lbOg]5 .

@!= tf]/Lsf] t]n pTkfbg ug]{ :jb]zL pBf]un] cfˆgf] pTkfbgsf] tf]/Lsf] t]n

/ :jb]zdf pTkflbt jg:klt £o" / cGo k|zf]lwt vfg]t]n pBf]un] d"No

clej[l4 s/df btf{ ePsf s/bftfx¿nfO{ cfˆgf] pTkfbg laqmL ubf{ p7fPsf]

d"No clej[l4 s/df %) -krf;_ k|ltzt d"No clej[l4 s/ cfGtl/s /fh:j

ljefun] tf]s]sf] k|lqmofadf]lhd lkmtf{ lbOg]5 . t/ 7"nf] kl/df0f -Bulk_ df

k|zf]lwt t]n cfoft u/L pkef]Qmf Kofs]hdf Koflsª -Refilling_ u/L laqmL, ljt/0f ug]{ Kofs]lhª pBf]ux¿n] o:tf] ;'ljwf kfpg] 5}gg\ .

@@= b'Uw kbfy{sf] sf/f]af/ ug]{ :jb]zL 8]/L pBf]un] cfˆgf] s/of]Uo pTkfbg laqmL

ubf{ p7fPsf] d"No clej[l4 s/df %) -krf;_ k|ltzt d"No clej[l4 s/

cfGtl/s /fh:j ljefun] tf]s]sf] k|lqmofadf]lhd lkmtf{ lbOg]5 .

@#= ;]n'n/ df]afOn kmf]g;]6 pTkfbg ug]{ :jb]zL pBf]u tyf k}7f/Lstf{n] ;]n'n/

df]afOn kmf]g;]6sf] sRrfkbfy{ jf tof/L ;fdfgdf lt/]sf] s/ To:tf ;fdfg

~ 181 ~

d"No clej[l4 s/

d"No clej[l4 s/df btf{ ePsf s/bftfx¿nfO{ laqmL u/]sf] k|df0f k]z u/]df

ljefun] tf]s]sf] k|lqmofadf]lhd ;f7L k|ltzt lkmtf{ lbOg]5 .

@$= lrgL pTkfbg ug]{ :jb]zL pBf]un] cfˆgf] pTkfbg d"No clej[l4 s/df btf{ ePsf

s/bftfnfO{ laqmL ubf{ p7fPsf] d"No clej[l4 s/df &) -;Q/L_ k|ltzt d"No

clej[l4 s/ cfGtl/s /fh:j ljefun] tf]s]sf] k|lqmofadf]lhd lkmtf{ lbOg]5 .

@%= hnljB't\ cfof]hgfsf] nflu cfjZos kg]{ g]kfndf pTkfbg gx'g] oGq

pks/0fx¿, d]l;g/L cf}hf/x¿ / ltgsf kf6{k'hf{, k]g:6s kfOk jf ;f]

agfpg k|of]u x'g] kmnfd] kftf k}7f/L ubf{ j}slNks pmhf{ k|a4{g s]Gb|sf]

:jLs[ltdf ;~rfng x'g]sf] xsdf ;f] s]Gb|sf] / j}slNks pmhf{ k|j4{g s]Gb|sf]

:jLs[ltdf ;~rfng x'g]b]lv afx]s cGo cfof]hgfsf] xsdf ljB't\ ljsf;

ljefusf] l;kmfl/;df d"No clej[l4 s/ 5'6 ul/g]5 .

@^= ljb]zL lgof]u tyf bft[ ;+:yfn] s"6gLlts ;'ljwf jf dx;'n ;'ljwfdf

k}7f/L u/]sf ;jf/L ;fwg s'g} cfof]hgfsf] :jLs[t jflif{s sfo{qmdcg'?k

cfof]hgfnfO{ g} x:tfGt/0f u/L ;/sf/L gDa/ Kn]6df kl/jt{g ubf{ jf s'g}

cfof]hgfsf] gfddf k"0f{ jf cf+lzs dx;'n ;'ljwfdf -nut jf a}Í Uof/]G6Ldf

k}7f/L ePsf]afx]s_ k}7f/L ePsf ;jf/L ;fwg cfof]hgf ;dflKtkl5 cy{

dGqfnosf] :jLs[lt lnO{ ;/sf/L gDa/ Kn]6df kl/jt{g u/L ;/sf/L lgsfodf

x:tfGt/0f ubf{ d"No clej[l4 s/ nfUg] 5}g .

@&= s"6gLlts lgof]u, kl/of]hgf / cGo lgsfox¿n] -;/sf/L Pj+ u}/;/sf/L

;+3–;+:yf_ dx;'n ;'ljwfdf k}7f/L u/]sf ;'? pTkfbg jif{n] !% jif{ gf3]sf

k'/fgf ;jf/L ;fwg cy{ dGqfnosf] :jLs[lt lnO{ k'gM k|of]u x'g g;Sg] u/L

:qm\ofk u/L /lh:6«]zg /2 ug{ rfx]df To:tf] ;jf/L ;fwgdf d"No clej[l4 s/

nfUg] 5}g .

@*= lghL k|of]usf] nflu g]kfnL gful/sn] d"No clej[l4 s/ 5'6df cfoft ul/Psf

;jf/L;fwgsf wgLsf] d[To' eO{ ;jf/L ;fwgnfO{ lghsf] klt jf kTgLsf]

gfddf gfd;f/L ubf{ ljefusf] :jLs[ltsf] cfwf/df To:tf ;jf/L ;fwgdf

nfUg] d"No clej[l4 s/ 5'6 x'g]5 .

@(= aG8]8 j]o/ xfp; jf gub w/f}6L -kf;a's_ sf] ;'ljwf glnPsf pBf]un] cfk"mn]

lgsf;L ug]{ dfnj:t' pTkfbgsf] nflu cfjZos kg]{ sRrf kbfy{, ;xfos

~ 182 ~


sRrf kbfy{ Pj+ g]kfndf pTkfbg gx'g] Koflsª d]6]l/on k}7f/L u/L ;f]af6

pTkflbt tof/L dfnj:t' tf]lsPsf] cjlwleq tf]lsPsf] k|lqmofcg';f/ lgsf;L

u/]df To:tf sRrf kbfy{, ;xfos sRrf kbfy{ Pj+ Koflsª d]l6l/on k}7f/L ubf{

eG;f/ laGb'df nfu]sf] s/ g]kfn /fhkqdf ;"rgf k|sfzg u/L ;f]xL ;"rgfdf

tf]lsPadf]lhdsf dfnj:t'df tf]lsPadf]lhdsf] ldltb]lv tf]lsPadf]lhdsf]

;db/df eG;f/ laGb'af6} d"No clej[l4 s/ lkmtf{ lbOg]5 .

#)= g]kfnL ;]gf, ;z:q k|x/L an / g]kfn k|x/Lsf] k|wfg sfof{nosf] gfddf k}7f/L

x'g] lgDglnlvt ;fdfgdf ;DalGwt dGqfnosf] l;kmfl/;df 5'6 k|bfg ul/g]5 M

-s_ ;}lgs, ;z:q k|x/L / g]kfn k|x/Lsf] k|of]usf v/vhfgf, xftxltof/,

uf]lnu¶f, af?b / ltgsf :k]o/kf6{;, ljz]if k|sf/sf] t]n / 6NnL,

PS;];l/h, la:kmf]6s kbfy{, ;}lgs ;fdu|L pTkfbg ug{ cfjZos kg]{

sRrf kbfy{ tyf ;'/Iffsf] lgldQ k|of]u ug]{ d]l;g/L cf}hf/ / kf6{k'hf{x¿ .

-v_ zflGt;'/Iff sfod ug{ cfjZos kg]{ d]l;g/L cf}hf/, eL8 lgoGq0fsf

;fdfg, ck/fw cg';Gwfgsf] nflu cfjZos pks/0f tyf cGo ;fdfg

tyf ;~rf/ dGqfnosf] l;kmfl/;df ;}lgs hjfg, ;z:q k|x/L / g]kfn

k|x/Ln] k|of]u ug]{ ;~rf/;DaGwL ;fdfgx¿ .

-u_ ;}lgs hjfg, ;z:q k|x/L, g]kfn k|x/L tyf 3f]8f–vRr/sf] :jf:Yo

pkrf/sf] nflu cfjZos kg]{ cf}hf/, pks/0f, cf}ifwL / tT;DaGwL

;fdfgx¿ .

-3_ ;}lgs hjfg, ;z:q k|x/L, g]kfn k|x/Lsf] cEof; tyf tflnddf k|of]u

x'g] ;fdfgx¿ .

-ª_ g]kfnL ;]gfn] k|of]u ug]{ OlGhlgol/ª ;e]{ / lgdf{0f sfo{df k|of]u x'g] x]eL

cy{d'leª KnfG6, cf}hf/ / ;f];DaGwL kf6{\;, clK6sn OlSjkd]G6 tyf /Iff

dGqfnoåf/f tf]lsPadf]lhdsf l8k]mG; :6f]/sf ;fdfgx¿ .

-r_ g]kfnL ;]gfn] k|of]u ug]{ SoflDkª OlSjkd]G6 tyf :k];n kmf];{ /

Kof/f6«'k/nfO{ cfjZos kg]{ ljleGg ;fdfgx¿ .

-5_ g]kfnL ;]gfsf] gfddf k}7f/L x'g] xjfOhxfh, x]lnsK6/ / ltgsf kf6{k'hf{,

Kof/f;'6 -Aofu;d]t_ 6'N;, n'la|s]G6\; tyf u|fpG8 OlSjkd]G6x¿ .

~ 183 ~

d"No clej[l4 s/

-h_ c:ktfn ;~rfngsf] nflu cfjZos kg]{ pks/0f tyf cf}hf/x¿ .

-em_ j}1flgs k|of]uzfnfnfO{ cfjZos kg]{ ;fdfgx¿ .

-`_ b}jL k|sf]k p4f/ sfo{df k|of]u x'g] ;fdfgx¿ .

;d"x !@ M ejg / hUuf

3/ tyf hUufsf] vl/b–laqmL tyf axfn -xf]6n, u]:6xfp; / Pkf6{d]G6n] pknAw

u/fpg] xf]6n, u]:6 xfp;;/xsf] Joj;flos ?kdf ;~rflnt lgsfon] pknAw

u/fpg] ;]jfafx]s_ .

;d"x !# M afhL, Sofl;gf] / lrÝf

afhL jf h'jf v]nfpgsf lgldQ k|bfg ul/g] ;'ljwf;DaGwL lqmofsnfk, lrÝf .

b|i6JoM

-!_ dfly pNn]v ePadf]lhd zLif{s / pkzLif{sx¿df ls6fg;fy pNn]v ePsf]

j:t' tyf ;]jfdf dfq d"No clej[l4 s/ 5'6 x'g]5 . s/ 5'6 ul/Psf j:t'

tyf ;]jfsf] JofVof tyf j:t'sf] xfdf]{gfOH8 sf]8 cfjZostfcg';f/ eG;f/

ljefu;Fu k/fdz{ lnO{ ljefun] yk36 tyf kl/dfh{g ug{ ;Sg]5 .

-@_ pk/f]Qmcg';f/ :jb]zdf pTkflbt ag:klt £o" / tf]/Lsf] t]n, d}bf tyf

;]n'n/ df]afOn kmf]g;]6, lrgL tyf :jb]zL 8]/L pBf]udf cf+lzs ;'ljwf lbO{

;f]cg';f/ s/ lkmtf{ lbg] Joj:yf /x]sf]df tL j:t'sf] ahf/ cg'udg;d]tsf]

;dGjofTds Joj:yf cfGtl/s /fh:j ljefun] ug]{5 .

-#_ s/ nfUg] j:t'df s'g} 5'6 jf s/ lkmtf{ lbg dgfl;j b]v]df g]kfn ;/sf/n]

g]kfn /fhkqdf ;"rgf k|sfzg u/L 5'6 lbg ;Sg]5 .

~ 184 ~


cg';"rL $=@

z'Go b/ nfUg] j:t' tyf ;]jf

!= g]kfnaflx/ lgof{t x'g] j:t' M j:t'sf] cfk"lt{ b]xfoadf]lhd ePsf] 5 eGg] s'/f

k|dfl0ft ePdf M

-s_ g]kfnaflx/ lgof{t u/]sf] jf

-v_ g]kfnaflx/ uGtJo:yfg ePsf] cGt/f{li6«o p8fgdf :6f]/sf] ?kdf

/flvPsf] jf

-u_ g]kfnaflx/ uGtJo:yfg ePsf] cGt/f{li6«o p8fgdf v'b|f laqmL jf cfk"lt{

jf pkef]u ug{sf nflu /flvPsf] .

@= g]kfnaflx/sf] JolQmnfO{ cfk"lt{ x'g] ;]jf M

-s_ g]kfnleq a;f]af; ePsf] JolQmn] g]kfndf s'g} Joj;flos sf/f]af/,

Joj;flos k|ltlglwTj jf sfg'gL ?kdf dfGo k|ltlglw gePsf] g]kfnaflx/sf

JolQmnfO{ cfk"lt{ u/]sf] ;]jf,

-v_ g]kfnleq a;f]af; eO{ btf{ ePsf] JolQmn] g]kfnaflx/ a;f]af; ePsf]

JolQmnfO{ u/]sf] j:t' jf ;]jfsf] cfk"lt{ .

#= g]kfn ;/sf/, k//fi6« dGqfnosf] l;kmfl/;df s"6gLlts ;'ljwfk|fKt JolQm jf

lgof]un] tyf dx;'n ;'ljwfk|fKt s"6gLlts lgof]udf sfo{/t JolQmn] k}7f/L

ug]{ j:t' tyf ;]jf .

$= ;fljssf] s'g} ;lGw jf ;Demf}tfdf k}7f/L ubf{ laqmLs/ 5'6 k|bfg ul/Psf] eP

;DalGwt cfof]hgfsf] l;kmfl/;df tL ;lGw jf ;Demf}tf axfn /x];Dd btf{

ePsf s/bftf;Fu :yfgLo v/Lb u/]df To:tf] cfk"lt{df z'Go b/sf] ;'ljwf

k|bfg ul/g]5 .

%= k|rlnt sfg'gadf]lhd :yfkgf ePsf] ljz]if cfly{s If]qdf ;~rfng ePsf]

pBf]unfO{ laqmL ul/g] sRrf kbfy{ tyf pTkflbt ;fdfg .

^= j}slNks phf{ k|j4{g s]Gb|sf] l;kmfl/;df ;f}o{ zlQmaf6 pmhf{ pTkfbg ug]{

;+oGq tyf pks/0fdf k|of]u x'g] Aof6«L :jb]zL pBf]uaf6 pTkfbg x'g] eO{

;f]xL pBf]uaf6 cfk"lt{ ug]{ ePdf j}slNks pmhf{ k|a4{g s]Gb|sf] l;kmfl/;

~ 185 ~

d"No clej[l4 s/

/ ljefun] tf]s]sf] k|lqmofadf]lhd ;f] pBf]unfO{ ;f] sf/f]af/df z'Go b/sf]

;'ljwf k|bfg ul/g]5 .

&= hnljB't\ cfof]hgfsf nflu cfjZos kg]{ d]l;g/L cf}hf/ / ltgsf kf6{k'hf{,

oGq pks/0f, k]g:6s kfOk jf ;f] agfpg k|of]u x'g] kmnfd] kftf :yfgLo

pBf]uaf6 pTkfbg x'g] eO{ ;f]xL pBf]uaf6 cfk"lt{ ug]{ ePdf j}slNks pmhf{

k|a4{g s]Gb|af6 :jLs[t x'g]sf] xsdf ;f] s]Gb|sf] / j}slNks pmhf{ k|j4{g

s]Gb|sf] :jLs[ltdf ;~rfng x'g]b]lv afx]s cGo cfof]hgfsf] xsdf ljB't\

ljsf; ljefusf] l;kmfl/; / ljefun] tf]s]sf] k|lqmofadf]lhd ;f] pBf]unfO{

;f] sf/f]af/df z'Go b/sf] ;'ljwf k|bfg ul/g]5 .

*= 3/]n' tyf ;fgf pBdLx¿n] :jb]zdf pTkfbg u/]sf d"lt{snf, lrqsnf,

jf:t'snf / To:t} k|sf/sf cGo x:tsnfx¿sf ;fdfg g]kfnsf :jLs[t lgof{t

u[x -PS;kf]6{ 6«]l8ª xfp;_ dfk{mt\ ljb]z lgsf;L u/]df To:tf ;fdfg pTkfbg

ubf{ k|of]u ePsf sRrf kbfy{df lt/]sf] d"No clej[l4 s/ cfGtl/s /fh:j

ljefun] tf]s]sf] k|lqmof k"/f u/]kl5 lkmtf{ lbOg]5 .

(= ckfËn] k|of]u ug]{ :s'6/ k}7f/L jf :yfgLo v/Lb ubf{ lt/]sf] d"No clej[l4

s/ To:tf] :s'6/ oftfoft Joj:yf sfof{nodf lghsf] gfddf btf{ ePsf]

cj:yfdf dlxnf, afnaflnsf tyf ;dfh sNof0f dGqfno jf ;DalGwt

lhNnfsf] k|d'v lhNnf clwsf/Lsf] l;kmfl/;df k}7f/L ubf{ lt/]sf] d"No clej[l4

s/ ;DalGwt eG;f/ sfof{noaf6 / :yfgLo v/Lb ubf{ lt/]sf] d"No clej[l4

s/ cfGtl/s /fh:j ljefuaf6 lkmtf{ ul/g]5 . To;/L lkmtf{ ul/Psf] d"No

clej[l4 s/ ckfËafx]s cGo JolQmnfO{ laqmL u/]df c;'npk/ ul/g]5 .

~ 186 ~


cg';

"rL $=#

ljz]if

lsl;

dsf] s/

lkmt

f{ Jo

j:yf

sf] l:yl

t

l;=g+=

s/

lkmt

f{

kfpg]

s/b

ftf

lkmt

f{ kfpg]

/sd

s/

lkmt

f{;Da

GwL k|lqm

of

!=;nfO -sf7sf] sfF6L

dfq_,

w"k /

6fo

/ 6\o

'a pBf]u

laqmLd

f ;+sln

t s

/af6

vl/bd

f lt

/]sf] s/

36fpFbf a

fFsL

a'emfp

g'kg]{

b]lvPs

f] /s

d

s/ ljj/

0f -c

g';"rL !

)_ d

f laq

mLdf ;

+sln

t s

/af6 v

l/bd

f lt/]s

f] s/ 36fpFbf

afFsL a'e

mfpg'k

g]{ b]lvPs

f] /s

d ;

f]xL s/ ljj/

0fsf] cGo

yk3

6 dxn

df qm]l8

6 ;dfo

f]hg

ug'{k

g]{

@=d}bf p

Bf]u

laqmLd

f ;+sln

t s

/af6

vl/bd

f lt

/]sf] s/

36fpFbf a

fFsL

a'emfp

g'kg]{

b]lvPs

f] /s

dsf]

kRrL;

k|lt

zt /

sd

s/

ljj/

0f -c

g';"rL

!)_

df

laqmLd

f ;+sln

t s/a

f6 vl/bd

f lt

/]sf]

s/

36fpFbf a

fFsL a

'emfp

g'kg]{

b]lvPs

f] /sdsf] @

% k|ltzt /sd ;

f]xL s

/ ljj/

0fsf]

cGo

yk3

6 dxn

df qm]l8

6 ;dfo

f]hg

ug'{k

g]{

#=tf]/Ls

f] t]n, jg

:ktL

£o" /

cGo

k|zf]lw

t

vfg

]t]n p

Tkfbg

ug]{

:jb]z

L pBf]u

cfˆgf

] pTk

fbg

laqmL ubf{

p7fPs

f] d"No

cle

j[l4

s/s

f] %)

k|ltzt /

sd

s/

ljj/

0f -cg';

"rL !)

_ sf] cGo

yk3

6tkm{ d

"No c

lej[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ u

/]sf] laqmLd

f ;+sln

t s

/ /s

dsf] %)

k|lt

zt /

sd q

m]l86

;dfo

f]hg

ug'{k

g]{,

o;/L ;

dfo

f]hg

ul/;s]kl5 q

m]l86

cj:

yf ePd

f ;dfo

f]lht /

sdsf] xb

;Dd

k|T

o]s s

/ cjlwd

f s/

lkmt

f{ bfaL

ug{

;Sg

],

o:tf] cj:

yfd

f s/

lkmt

f{ bfaL

;Fu ;

DalGw

t v

l/b, laq

mL, d

f}Hbftnufo

t;Fu

;Da

lGwt s

fuhft

x¿ V

erifi

catio

n u/L s

/ lkmt

f{ lbO{g

]$=

b'Uw

kbfy

{sf]

sf/f]a

f/ u

g]{ :j

b]zL

8]/L p

Bf]u

cfˆgf

] pTk

fbg

laqmL ubf{

p7fPs

f] d"No

cle

j[l4

s/s

f] %)

k|ltzt /

sd

s/

ljj/

0f -cg';

"rL !)

_ sf] cGo

yk3

6tkm{ laq

mLdf ;+sln

t s

/ /s

dsf] %)

k|ltzt /

sd q

m]l86

;dfo

f]hg

ug'{k

g]{,

o;/L ;

dfo

f]hg

ul/;s]kl5 q

m]l86

cj:

yf ePd

f ;dfo

f]lht /

sdsf] xb

;Dd

k|T

o]s s

/ cjlwd

f s/

lkmt

f{ bfaL

ug{

;Sg

],

o:tf] cj:

yfd

f s/

lkmt

f{ bfaL

;Fu ;

DalGw

t v

l/b, laq

mL, d

f}Hbft n

ufo

t;Fu

;Da

lGwt s

fuhft

x¿ V

erifi

catio

n u/L s

/ lkmt

f{ lbO{g

]

~ 187 ~

d"No clej[l4 s/

%=lr

of p

Tkfbg

tyf

k|zf]w

g ug]{

:jb]z

L lr

of p

Bf]u

d"No

cle

j[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ c

fˆgf

] pTk

fbg

laqmL ubf{ p

7fPs

f] d"No

cle

j[l4

s/s

f] %)

k|lt

zt /

sd

s/

ljj/

0f -cg';

"rL !)

_ sf] cGo

yk3

6tkm{ d

"No c

lej[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ u

/]sf] laqmLd

f ;+sln

t s

/ /s

dsf] %)

k|lt

zt /

sd q

m]l86

;dfo

f]hg

ug'{k

g]{,

o;/L ;

dfo

f]hg

ul/;s]kl5 q

m]l86

cj:

yf ePd

f ;dfo

f]lht /

sdsf] xb

;Dd

k|T

o]s s

/ cjlwd

f s/

lkmt

f{ bfaL

ug{

;Sg

],

o:tf

] cj:

yfdf

s/

lkmt

f{ bfaL

;Fu

;Da

lGwt

vl/b, laqmL,

df}Hbftn

ufot

;Fu

;Da

lGwt

sfu

hft

x¿ V

erifi

catio

n u/

L s/ lkmt

f{ lbO{g

]

^=tfd

f lkQnsf]

kq'af

6 l;

6, ;

s{n

/ efF8

fjt{g

pTk

fbg

ug]{

:jb]z

L pBf]u

d"No

cle

j[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ c

fˆgf

] pTk

fbg

laqmL ubf{ p

7fPs

f] d"No

cle

j[l4

s/s

f] @%

k|lt

zt /

sd

s/

ljj/

0f -cg';

"rL !)

_ sf] cGo

yk3

6tkm{ d

"No c

lej[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ u

/]sf] laqmLd

f ;+sln

t s

/ /s

dsf] @%

k|lt

zt /

sd q

m]l86

;dfo

f]hg

ug'{k

g]{,

o;/L ;

dfo

f]hg

ul/;s]kl5 q

m]l86

cj:

yf ePd

f ;dfo

f]lht /

sdsf] xb

;Dd

k|T

o]s s

/ cjlwd

f s/

lkmt

f{ bfaL

ug{

;Sg

],

o:tf] cj:

yfd

f s/

lkmt

f{ bfaL

;Fu ;

DalGw

t v

l/b, laq

mL, d

f}Hbft n

ufo

t;Fu

;Da

lGwt s

fuhft

x¿ V

erifi

catio

n u/L s

/ lkmt

f{ lbO{g

]

&=:j

b]zL sk8

f pBf]u

d"No

cle

j[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ c

fˆgf

] pTk

fbg

laqmL ubf{ p

7fPs

f] d"No

cle

j[l4

s/s

f] &)

k|lt

zt /

sd

s/

ljj/

0f -cg';

"rL !)

_ sf] cGo

yk3

6tkm{ d

"No c

lej[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ u

/]sf] laqmLd

f ;+sln

t s

/ /s

dsf] &)

k|lt

zt /

sd q

m]l86

;dfo

f]hg

ug'{k

g]{,

o;/L ;

dfo

f]hg

ul/;s]kl5 q

m]l86

cj:

yf ePd

f ;dfo

f]lht /

sdsf] xb

;Dd

k|T

o]s s

/ cjlwd

f s/

lkmt

f{ bfaL

ug{

;Sg

],

o:tf] cj:

yfd

f s/

lkmt

f{ bfaL

;Fu ;

DalGw

t v

l/b, laq

mL, d

f}Hbft n

ufo

t;Fu

;Da

lGwt s

fuhft

x¿ V

erifi

catio

n u/L s

/ lkmt

f{ lbOg

]

~ 188 ~


*=

ztk|ltzt ;

"tL

sk8

f pTk

fbg

ug]{

:jb]z

L sk8

f pBf]u

laqmLd

f ;+sln

t s

/af6

vl/bd

f lt

/]sf] s/

36fpFbf a

fFsL

a'emfp

g'kg]{

b]lvPs

f] /s

d

s/ ljj/

0f -c

g';"rL !

)_ d

f laq

mLdf ;

+sln

t s

/af6 v

l/bd

f lt/]s

f] s/ 36fpFbf

afFsL a'e

mfpg'k

g]{ b]lvPs

f] /s

d ;

f]xL s/ ljj/

0fsf] cGo

yk3

6 dxn

df qm]l8

6 ;dfo

f]hg

ug'{k

g]{

(=;]n'n/

df]a

fOn

kmf]g

;]6

pTk

fbg

ug]{

:jb]z

L pBf]u

tyf k}7

f/Ls

tf{

d"No

cle

j[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ c

fˆgf

] pTk

fbg

laqmL ubf{ p

7fPs

f] d"No

cle

j[l4

s/s

f] ^)

k|lt

zt /

sd

s/

ljj/

0f -cg';

"rL !)

_ sf] cGo

yk3

6tkm{ d

"No c

lej[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ u

/]sf] laqmLd

f ;+sln

t s

/ /s

dsf] ^)

k|lt

zt /

sd q

m]l86

;dfo

f]hg

ug'{k

g]{,

o;/L ;

dfo

f]hg

ul/;s]kl5 q

m]l86

cj:

yf ePd

f ;dfo

f]lht /

sdsf] xb

;Dd

k|T

o]s ^

dlxgf

sf] cGt

/fndf s/

lkmt

f{ bfaL

ug{

;Sg

],

o:tf] cj:

yfd

f s/

lkmt

f{ bfaL

;Fu ;

DalGw

t v

l/b, laq

mL, d

f}Hbft n

ufo

t;Fu

;Da

lGwt s

fuhft

x¿ V

erifi

catio

n u/L s

/ lkmt

f{ lbOg

]

!)=

lrgL

pTk

fbg

ug]{

:jb]z

L pBf]u

d"No

cle

j[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ c

fˆgf

] pTk

fbg

laqmL ubf{ p

7fPs

f] d"No

cle

j[l4

s/s

f] &)

k|lt

zt /

sd

s/

ljj/

0f -cg';

"rL !)

_ sf] cGo

yk3

6tkm{ d

"No c

lej[l4

s/d

f bt

f{ ePs

f s/b

ftfx¿nfO{ u

/]sf] laqmLd

f ;+sln

t s

/ /s

dsf] &)

k|lt

zt /

sd q

m]l86

;dfo

f]hg

ug'{k

g]{,

o;/L ;

dfo

f]hg

ul/;s]kl5 q

m]l86

cj:

yf ePd

f ;dfo

f]lht /

sdsf] xb

;Dd

k|T

o]s s

/ cjlwd

f s/

lkmt

f{ bfaL

ug{

;Sg

],

o:tf] cj:

yfd

f s/

lkmt

f{ bfaL

;Fu ;

DalGw

t v

l/b, laq

mL, d

f}Hbft n

ufo

t;Fu

;Da

lGwt s

fuhft

x¿ V

erifi

catio

n u/L s

/ lkmt

f{ lbOg

]

~ 189 ~

cfo s/

%=! kl/ro

k|yd k':tfsf] s/ ;'wf/ cGtu{t cfo s/ Joj:yfdf klg ljleGg ;'wf/ sfo{x¿

ul/Psf lyP . g]kfndf nfdf] ;do;Dd JolQmut cfo s/ em} ;+:yfut cfo s/

klg k|ultzLn b/n] nufOPsf]df cfly{s aif{ @)$#÷$$ b]lv ;]So'l/6L v/Lb laqmL

s]Gb|df ;"rLs/0f ePsf sDkgL tyf ;/sf/L ;+:yfgx¿df k|ultlzn b/sf] ;§f

$) k|ltztsf] ;db/n] ;+:yfut cfo s/ nufpg] Joj:yf ul/Psf] lyof] . k|yd

k':tfsf] s/ ;'wf/sf] qmddf k|fOe]6 lnld6]8 sDkgLdf cfly{s jif{ @)%)÷%! b]lv

/ ;fem]bf/L cfodf cfly{s jif{ @)%@÷%# b]lv k|ultlzn b/sf] ;§f ;db/n] s/

nfUg] Joj:yf ul/of] . cfly{s jif{ @)$(÷%) df JolQmut cfo s/sf] clwstd

;LdfGt b/nfO{ %) k|ltztaf6 36fO{ $) k|ltzt sfod ul/of] . o;} u/L ;f]xL

jif{ ;+:yfut cfo s/sf] b/nfO{ $) k|ltztaf6 #% k|ltztdf emfl/of] . To;kl5

cfo s/sf b/x¿df k'gM s6f}lt ul/of] / xfn JolQmut cfo s/sf] b/ !% /

@% k|ltzt -?= @% nfv eGbf a9Lsf] cfodf $) k|ltzt yk ;/rfh{nfO{ u0fgf

ubf{ #% k|ltzt_ 5 eg] ;+:yfut cfo s/sf] b/ a}+s, ljQLo ;+:yf, ;fdfGo

ladf Aoa;fo ug]{ sDkgL, dlb/f tyf ;"lt{hGo j:t'sf] Aoa;fo ug]{, jf g]kfn

k]6«f]lnod P]g, @)$) adf]lhd k]6«f]lnod sfo{ ug]{ lgsfosf] s/of]Uo cfodf #)

k|ltzt / c?nfO{ @% k|ltzt 5 . laz]if pBf]u, ;8s, k'n, 6g]n, /f]k–j] jf

cfsfz] k'n lgdf{0f u/L ;~rfng ug]{, 6«nL a; jf 6«fd ;~rfng ug]{, ;xsf/L

P]g, @)$* adf]lhd btf{ eO{ s/ 5'6 sf/f]jf/ ug]{ jfx]ssf] sf/f]af/ ug]{ ;xsf/L

;+:yf Pa+ g]kfnsf] ;|f]tjf6 s'g} cfo jif{df lgsf;L ug]{ lgsfosf] s/of]Uo cfodf

@) k|ltztsf b/n] s/ nfUg] Aoa:yf ul/Psf]5 . o;}u/L cfly{s jif{ @)%$÷%%

cfo s/

cWofo

%

~ 190 ~


;Dd ut jif{sf] cfodf cfo s/ ltg'{ kg]{ Joj:yf ePsf]df cfly{s jif{ @)%%÷%^

b]lv tLg ls:t] Joj:yf dfkm{t rfn' cfly{s jif{sf] cfodf s/ ltg'{ kg]{ Joj:yf

nfu" ul/of] .

cfo s/ P]g, @)%* nfu" ul/Pkl5 cfo s/ Joj:yf cGtu{t cfosf ;|f]tx¿,

vr{ s§L Joj:yf, x|f; s§L k|0ffnL, ;|f]tdf s/ s§L Joj:yf nufotsf ljleGg

Joj:yfnfO{ ;/n, kf/bzL{ tyf Jojl:yt ul/Psf] lyof] . cfo s/ cfodf cfwfl/t

s/ xf] . ;fdfGotof >d jf k"+hL jf tL b'j}sf] Joj:yf u/] jfkt k|fKt e'QmfgLnfO{

cfo s/ k|of]hgsf] nflu cfo dflgG5 . o;/L k|fKt cfo gub jf lhG;L b'a}df x'g

;S5 / To:tf] cfo sfg"gn] :ki6 ?kdf 5'6 lbP jfx]s s/sf] bfo/f leq kb{5 .

cfo s/ s;/L nufpg] eGg] ;DaGwdf PsLs[t (Global) / ;|f]tut (Scheduler) u/]/ b'O{j6f l;4fGtx¿ k|ltkfbg ePsf5g\ . PsLs[t k|0ffnL cGtu{t s'g} JolQmn]

ljleGg ;|f]tx¿af6 k|fKt ug]{ ;a} cfonfO{ Ps} 7f+pdf ;dfj]z u/]/ To;af6 tL

cfo cfh{g ug]{ l;nl;nfdf nfu]sf ;Dk"0f{ vr{x¿ s6fP/ af+ls /x]sf] v"b cfodf

tf]lsPsf] b/n] s/ nufpg] ul/G5 . csf]{tkm{ ;|f]tut s/ Joj:yfdf cfosf ljleGg

;|f]tx¿jf6 k|fKt cfoaf6 tL cfo cfh{g ug]{ l;nl;nfdf nfu]sf] vr{ s6fP/

af+ls /x]sf] cfodf 5'§f5'§} b/n] s/ nufOG5 . g]kfnn] ;fwf/0ftof cfosf ljleGg

;|f]tx¿af6 k|fKt cfonfO{ Ps} 7fFpdf ;dfj]z u/]/ Pp6} lsl;dn] s/ nufpg]

Joj:yf u/sf]n] o;nfO{ PsLs[t k|0ffnLdf cfwfl/t Joj:yf eGg ;lsg] ePtfklg

s]xL ;|f]tdf ;|f]td} clGtd ?ksf] s/ s§L ug]{ / s]xL ;|f]tdf ljz]if lsl;dn]

s/ nufpg] u/]sf]n] g]kfnL cfo s/ k|0ffnLdf ;Lldt dfqfdf ;|f]tut tTj klg

;dfj]z ePsf] kfOG5 .

Go"g cfo ePsf JolQmnfO{ cfo s/af6 /fxt lbg lglZrt /sd;Ddsf] cfodf cfo

s/ 5'6 lbg] k|rng 5 . o:tf] 5'6 s'g cfwf/df lbOg' kb{5 eGg] ;DaGwdf s'g}

;j{dfGo l;4fGt k|ltkfbg ePsf] 5}g . Psy/L ljrf/ cg';f/ d'n'ssf ;s];Dd ;a}

gful/sx¿af6 w]/}yf]/ s/ ;+sng ug'{ cfjZos x'gfn] o:tf] 5'6sf] l;df ;s];Dd

sd /fv]/ ;s];Dd w]/} JolQmnfO{ s/sf] bfo/f leq NofOg' kb{5 eGg] 5 . csf]{y/L

ljrf/ cg';f/ k|zf;lgs lx;fan] ;–;fgf] cfo x'g] JolQmnfO{ s/sf] bfo/f aflx/

/fVgsf] nflu o:tf] s/ 5'6sf] l;df 7"nf] x'g' kb{5 eGg] 5 . xfn}sf jif{x¿df d"No

clej[l4 s/ h:tf j:t' tyf ;]jfdf cfwfl/t s/nfO{ ;s];Dd Pp6} b/df nufpg] /

s/ 5'6 ;s];Dd glbg] k|rng a9\b} uPsf] ;Gbe{df ;dfhsf Go"g cfo ePsf ju{n]

~ 191 ~

cfo s/

d"No clej[l4 s/ jf o:t} cGo ck|ToIf s/sf] dfWodn] s/sf] ef/ jxg ug]{ g} xF'bf

;dfgtfsf] lx;fjn] klg cfo s/ 5'6sf] ;Ldf a9L /fv]/ Go"g cfo ePsf ju{nfO{

cfo s/sf] bfo/f aflx/ /fVg' kb{5 eGg] dfGotf a9\b} uPsf] 5 .

cfo s/ /fh:j ;+sngsf cltl/Qm ;fdflhs Gofo sfod ug{ klg nufOG5 .

of] s/ JolQmsf] s/ ltg]{ Ifdtfsf cfwf/df nufpg ;lsg] x'Fbf ;dfhdf cfosf]

c;dfg ljt/0f sd ug]{ lx;fan] cGo s/sf] t'ngfdf a9L k|efjsf/L lsl;dn]

nufpg ;lsG5 . s/ k|0ffnLdf ;dfgtfsf] ;Gbe{df pmWj{ufdL ;dfgtf /

;d>]0fLut ;dfgtfsf cjwf/0ffx¿ sfod 5g\ . pmWj{ufdL ;dfgtfn] c;dfg

cfo ePsf JolQmx¿ dfly s/sf] ef/ klg c;dfg lsl;dn] kg{' kb{5 cyf{t\ a9L

cfDbfgL x'g]n] cfo s/ a9L ltg'{ kb{5 / sd cfo x'g]n] sd s/ ltg'{ kb{5 eGg]

s'/fsf] jsfnt ub{5 . csf]{tkm{ ;d>]0fLut ;dfgtfn] ;dfg cfo ePsf JolQmn]

;dfg lsl;dsf] s/ ltg'{ kb{5 eGg] s'/fdf hf]8 lbG5 . csf]{ zAbdf ;d>]0fLut

;dfgtfn] ljleGg ;|f]taf6 k|fKt x'g] cfonfO{ cfo s/ k|of]hgsf] nflu ;dfg

Jojxf/ x'g' kb{5 eGg] s'/fdf hf]8 lbG5 . cGt/f{li6«o :t/df x]bf{ s/ ;'wf/sf]

;Gbe{df ;g\ !(*) sf] dWofGt/;Dd pmWj{ufdL ;dfgtfdf a9L hf]8 lbOGYof] eg]

To;kl5 ;d>]0fLut ;dfgtfdfly ljz]if Wofg lbg yflnPsf] 5 .

%=@ cfo s/sf] If]q tyf cfo zLif{sx¿

cfo s/ ljZjJofkL (Worldwide) jf pTklQ (Source) l;4fGtsf] cfwf/df nufOG5 .

ljZjJofkL l;4fGtsf] cfwf/df nufOPsf] s/ Joj:yfdf afl;Gbfn] ljleGg b]zdf

cfh{g u/]sf] cfodf lgh afl;Gbf /x]sf] b]zdf s/ ltg'{k5{ eg] pTklQsf] l;4fGtdf

nufO{Psf] s/ k|0ffnL cGt/ut afl;Gbfn] cfkm" afl;Gbf ePsf] b]zdf pTklQ ePsf]

cfodf dfq s/ ltg'{ kb{5 . s'g} b]zn] ljZjJofkL jf ;|f]tut h'g l;4fGt cufFn]df

klg u}/ afl;Gbf JolQmsf] xsdf eg] b]zleq cfh{g u/]sf] cfodf dfq s/ nfU5 .

g]kfnsf] cfo s/ Joj:yf ljZjJofkL l;4fGtdf cfwfl/t ePsf]n] afl;Gbf JolQmn]

;+;f/sf] h'g;'s} s'gfdf cfh{g u/]sf] cfodf klg s/ ltg'{ kb{5 eg] u}/afl;Gbfn]

eg] g]kfndf cfh{g u/]sf] cfodf dfq s/ ltg'{ kb{5 . afl;Gbf JolQmn] b]z aflx/

cfh{g u/]sf] cfodf nfu]sf] bf]xf]/f] s/ x6fpg afl;Gbfn] cGo b]zdf lt/]sf] s/

s§L ug{ lbOG5 . g]kfnn] ;fwf/0f s/ s§L Joj:yf ckgfPsf]n] afl;Gbf JolQmn]

ljb]zdf lt/]sf] s/ g]kfnsf] s/sf] b/ cg';f/ x'g] s/ a/fa/ dfq s6fpg kfpF5 .

~ 192 ~


afl;Gbf JolQmsf] kl/efiff k|fs[lts JolQmsf] xsdf ;fdfGotof lghsf] d'n'sdf

ePsf] pkl:yltsf cfwf/df ul/G5 . pbfx/0fsf nflu a+unfb]z, ef/t, kfls:tfg,

>Ln+sfdf afl;Gbf JolQmsf] kl/efiff lgDgfg';f/ ul/Psf] 5M

s_ a+unfb]zdf s'g} JolSt b]xfosf] cj:yfdf afl;Gbf JolSt x'G5 M

• ;f] JolSt slDtdf !*@ lbg a+unfb]zleq /x]sf] ePdf, jf

• ;f] JolSt ljb]zdf kb:yfkgf ul/Psf] ;/sf/L sd{rf/L ePdf, jf

• ;f] JolSt ljut rf/ jif{sf] cjlwdf slDtdf #^% lbg a+unfb]zdf /x]sf] /

Tof] cfly{s jif{sf] s'g} ;dodf slDtdf () lbg a+unfb]zdf /x]sf] ePdf .

v_ ef/tdf s'g} JolSt b]xfosf] cj:yfdf ut jif{sf] nflu afl;Gbf JolSt x'G5 M

• ;f] JolSt ut cfly{s jif{df !*@ lbg jf ;f]eGbf a9L cjlw ef/tleq

/x]sf] ePdf jf

• ;f] JolSt ljut rf/ jif{sf] cjlwdf #^% lbg jf ;f]eGbf a9L cjlw

ef/tdf /x]sf] / ut cfly{s jif{df ^) lbg jf ;f]eGbf a9L cjlw ef/tdf

/x]sf] ePdf .

u_ kfls:tfgdf s'g} JolSt b]xfosf] cj:yfdf cfo s/ k|of]hgsf]] nflu afl;Gbf

JolSt x'G5 M

• ;f] JolSt s'g} cfo jif{df !*# lbg jf ;f]eGbf a9L cjlw kfls:tfgleq

/x]sf] ePdf jf

• ;f] JolSt ljb]zdf kb:yfkgf ul/Psf] ;+3Lo jf k|fGtLo ;/sf/sf] sd{rf/L

ePdf .

3_ >Ln+sfdf s'g} JolSt b]xfosf] cj:yfdf cfo s/ k|of]hgsf]] nflu afl;Gbf

JolSt x'G5 M

• ;f] JolSt s'g} cfo jif{df !*# lbg jf ;f]eGbf a9L cjlw ef}lts ?kdf

pkl:yt /x]sf] ePdf jf

• ;f] JolSt ljb]zdf kb:yfkgf ul/Psf] ;/sf/L sd{rf/L ePdf jf

~ 193 ~

cfo s/

• ;f] JolSt @ jf ;f]eGbf a9L jif{ >Ln+sfsf] afl;Gbf JolSt e};s]sf]

cj:yfdf lgh nuftf/ #^% lbg jf ;f]eGbf a9L cjlw >Ln+sfdf cg'kl:yt

geP;Dd .

g]kfndf klg afl;Gbf JolQmsf] kl/efiff dWo] Pp6f tTj d'n'sdf ePsf] pkl:yltnfO{

lnOPsf] 5 . o; cg';f/ æcljlR5Gg #^% lbgsf] cjlwdf !*# lbg jf ;f]eGbf

a9L g]kfndf /x]sf]Æ JolQm g]kfnsf] afl;Gbf dflgG5 . o;}u/L ;fdfGo a;f]af;sf]

:yfg g]kfndf /x]sf] JolQm klg g]kfnsf] afl;Gbf xf] . o; ;Gbe{df ;fdfGo

a;faf;sf] :yfgsf] kl/efiff g]kfndf :yfoL 7]ufgf jf 3/ ePsf] cfwf/df geO{

JolQmsf] cyf]{kfh{gsf] d'Vo :yfg /x]sf] 7f+psf] cfwf/df ul/Psf] 5 . o;}u/L

g]kfn ;/sf/af6 cfo jif{sf] s'g} ;dodf ljb]z v6fOPsf] JolQmnfO{ klg afl;Gbf

JolQmsf] ?kdf kl/eflift ul/Psf] 5 . sDkgLsf] xsdf g]kfnsf] sfg'g cGtu{t

;+:yflkt ePsf] jf s'g} cfo jif{df g]kfndf ;f] sDkgLsf] Joj:yfkg k|efjsf/L

/x]sf] cj:yfdf pQm ;+:yf g]kfnsf] afl;Gbf dflgG5 .

g]kfndf cfosf zLif{snfO{ Joj;fo, /f]huf/L, nufgL Pj+ cfsl:ds nfe

u/L rf/j6f zLif{sdf juL{s/0f ul/Psf] 5 . kfls:tfg / ef/tdf cfonfO{

kfFrj6f zLif{sdf juL{s/0f ul/Psf] 5 eg] a+unfb]zdf cfonfO{ ;ftj6f

zLif{sdf juL{s/0f ul/Psf] 5 . a+unfb]zdf s[lif cfonfO{ 5'§} juL{s/0f ul/Psf]

5 . g]kfndf klg cfo s/ P]g, @)#! adf]lhd s[lif cfonfO{ 5'§} juL{s/0f

ul/Psf] lyof] .

g]kfnsf] cfo s/ P]g adf]lhd Joj;fojf6 ePsf] cfo u0fgf ubf{ ;]jf z'Ns,

Jofj;flos ?kdf ul/Psf] s[lif, pBf]u, Jofkf/, k]zf, Joj;foaf6 k|fKt /sd -j:t'

jf ;]jfsf] laqmLaf6 k|fKt /sd_, Jofj;flos ;DklQ jf bfloTjaf6 k|fKt v'b nfe,

Joj;fosf] ;DjGwdf k|fKt pkxf/ tyf Joj;fo ;+rfng ug]{ ;DaGwdf k|ltaGw

:jLsf/ u/] jfkt k|fKt u/]sf] /sd tyf Joj;fo;+u k|ToIf ?kn] ;DjlGwt nufgLaf6

k|fKt /sd ;dfa]z ug'{ kg]{ Joj:yf /x]sf] 5 . s'g} k|fs[lts JolStn] s'g} cfo jif{df

/f]huf/Laf6 k|fKt u/]sf] kfl/>lds ;f] jif{df ;f] JolQmsf] /f]huf/Lsf] cfo dfgL u0fgf

ug{' kg]{ Joj:yf /x]sf] 5 . s'g} JolStn] s'g} cfo jif{df nufgLaf6 u/]sf] d'gfkmf /

nfex¿ ;f] JolQmsf] ;f] jif{sf] nufgLsf] cfo dfgL u0fgf ug{' kg]{ k|fjwfg /x]sf] 5 .

To:t}, cfo s/ P]g, @)%* df @)^^ sf] ;+zf]wg kZrft cfsl:ds nfe zLif{s yk

~ 194 ~


u/L lr7\7f, pkxf/, k'/:sf/, alS;;, lhtf}/L tyf cGo s'g} klg cfsl:ds ?kdf

k|fKt x'g] nfenfO{ klg cfodf ;dfa]; ug'{ kg]{ Joj:yf ul/Psf] 5 .

%=# 5'6 tyf ;'ljwf

cfo s/ ;DjGwL jt{dfg ;f]rcg';f/ cfo s/ k|of]hgsf nflu cfosf k|fo ;a} ;|f]tnfO{ s/sf] bfo/f leq NofOg' kb{5 / ljleGg ;|f]taf6 cfh{g x'g] cfonfO{ cfo s/sf] b[li6sf]0fn] ;dfg Jojxf/ ul/g' kb{5 . s/sf] cfwf/ lj:tf/ u/L /fh:j kl/rfng a9fpg / s/ k|0ffnLnfO{ a9L ;Ifd tyf ;/n agfpg cfo s/ Joj:yfdf s/ 5'6nfO{ Go"g u/L ;a} If]qdf s/ nufpg' kb{5 eGg] dfGotf a9\bf] 5 . o; ;Gbe{df g]kfndf klg cfo s/ Joj:yf cGtu{t s/ 5'6nfO{ ;Lldt /fVg] k|ofz ePklg o; Joj:yf cGtu{t cem} klg ljleGg pb]Zo k|flKtsf] nflu ljleGg 5'6 tyf ;'ljwf lbPsf] kfOG5 . oL 5'6x¿df s]xL 5'6x¿ ljleGg b]zsf] cfo s/ Joj:yf cGt{ut lbOg] ;fdfGo 5'6 ;/x 5g\ eg] s]xL 5'6 ljz]if k|s[ltsf 5g\ . o:tf 5'6 tyf ;'lawfx¿ tn pNn]v ul/Psf 5g\M

%=#=!= ;fdfGo 5'6

g]kfn ;/sf/ / s'g} ljb]zL /fi6« jf cGt/f{li6«o ;+3 ;+:yfsf] aLrdf ePsf] låkIfLo jf ax'kIfLo ;lGw jf ;Demf}tfsf cfwf/df s/ 5'6 lbg ;Sg], g]kfndf /x]sf] ljb]zL b'tfjf;, ldzgdf sfo{/t ljb]zL s'6g}lts clws[tx¿n] cfˆgf] /fi6«af6 k|fKt ug]{ cfodf s/ 5'6 x'g], u}/ g]kfnL gful/sn] ljb]zL /fi6«sf] ;/sf/L sf]ifaf6 kfl/>lds kfpg] JolQmsf] lgs6:y kl/jf/sf] ;b:on] ljb]zL /fi6«sf] ;/sf/L sf]ifaf6 kfpg] lgj[lQe/0f h:tf e'QmfgL g]kfndf k|fKt u/]sf] /x]5 eg] klg To:tf] cfo g]kfndf s/ 5'6 x'g] Joj:yf /x]sf] 5 . To;}u/L s/ 5'6 kfpg] ;+:yfsf] p4]Zo cg';f/ k|fKt cfo, ljb]zL /fi6«sf] ;]gf jf k|x/L ;]afaf6 cjsfz k|fKt u/]sf] g]kfnL gful/sn] ;f] /fi6«sf] ;/sf/L sf]ifaf6 k|fKt u/]sf] lgj[lQe/0f afktsf] /sd, / g]kfn ;/sf/sf] h'g;'s} k|sf/sf] cfodf s/ 5'6 x'g] Joj:yf /x]sf] 5 . To:t}, g]kfn ;/sf/n] u}/ g]kfnL gful/snfO{ s/ ltg{ gkg]{ ;t{df g]kfn ;/sf/sf] ;]jfdf lgo'lQm ug{ ;Sg] Joj:yf /x]sf] 5 . o;sf] cnfjf, u}/ Jofj;flos pkxf/, OR5fkq, ck'tfnL jf 5fqj[lQsf] ?kdf k|fKt /sdx¿ tyf g]kfn ;/sf/n] ljwjf, a[4 jf ckfË JolQmnfO{ lbO{ cfPsf] lglZrt eQfx¿df s/ gnfUg] Joj:yf u/]sf] 5 .

~ 195 ~

cfo s/

%=#=@= s[lifsf] 5'6

s[lif ;d]t Ps Joj;fo ePsf] x'+bf cfo s/ P]g, @)%* df s[lif cfonfO{ Joj;fodf

g} ;dfa]; ul/Psf] kfO{G5 . g]kfn Ps s[lifk|wfg b]z ePsf] / b'O{ ltxfO{ eGbf a9L

hgtf s[lifdf g} lge{/ ePsf] x'+bf s[lifsf] Jofj;foLs/0f u/L /f]huf/L Pj+ cy{tGqdf

;d'lrt k|efj kfg{ ;lsG5 . tyflk cfo s/ P]gdf s[lifsf] Jofj;foLs/0fdf k|f]T;fxg

lbg] vfnsf] Joj:yf /x]sf] kfO{Gg . P]gdf kf/Dkl/s s[lifsf] cfodf s/ gnfUg]

Joj:yf u/]sf] Pj+ ljz]if pBf]unfO{ s/df 5'6 tyf ;'ljwfsf] Joj:yf ePsf] t/

Jofj;flos s[lifsf] cfodf eg] s/ 5'6sf] Joj:yf 5}g .

;'emfj

cfo s/ P]g, @)%* sf] bkmf !! df 5'6sf ;DaGwdf cf}Bf]lus Joj;fo P]g, @)$(

sf] bkmf # df pNn]lvt pTkfbgd'ns pBf]udf dfq s/sf] b/df 5'6 x'g] Joj:yf

/x]sf] t/ ;f] ju{df s[lif Joj;fo gkg]{ x'++bf ljBdfg cj:yfdf Jofj;flos s[lifsf]

cfodf @% k|ltztsf] b/n] s/ nfUg] Joj:yf /x]sf] 5 . s[lifnfO{ Jofj;foLs/0fsf]

lgldQ k|f]T;fxg ug{ s[lif Joj;fonfO{ s]xL 5'6 ;'ljwf lbg' jt{dfg kl/k|]Ifdf

plrt b]lvG5 . o;sf] cltl/Qm s[lifdf k|fs[lts 36gfsf sf/0f ;d]t pTkfbgdf

pNn]Vo k|efj kg]{ / o;nfO{ ;d]t ;+af]wg ug'{ kg]{ ePsf]n] s[lifdf cfwfl/t

Joj;fosf] s/of]Uo cfo u0fgf ug]{ ;Gbe{df yk Joj:yf ug'{kg]{ b]lvG5 . To:t}

xfnsf] s[lif cfo hUufsf] xbjGbL;+u cfa4 /x]sf]n] kz' Joj;foaf6 ePsf] cfo

s/5'6sf] cfoleq kg]{ b]lvb}g . o;y{ u}/ Jofj;flos ?kdf ul/Psf] kz' Joj;fosf]

cfonfO{ ;d]t s[lif cfo dfgL s/ 5'6sf] cfodf /fVg pko'Qm x'g] b]lvG5 . o;}u/L

Plantation af6 k|fKt cfo nufgLsf] kl/efiffleq kg]{ x+'bf ;f] ;d]t s[lif cfo

cGtu{t kb{}g . u}/ Jofj;flos jf tf]lsPsf] hUufsf] xbaGbL leqsf] Plantation af6 ePsf] cfonfO{ ;d]t s/ 5'6sf] cfodf ;dfj]z ug{ pko'Qm x'G5 .

%=#=#= ;xsf/Lsf] cfodf 5'6

cfo s/ @)%* cg';f/ ;xsf/L P]g, @)$* adf]lhd btf{ eO{ ;Grflnt s]xL

tf]lsPsf sf/f]af/ ug]{ s[lif tyf jgdf cfwfl/t ;xsf/L ;+:yf tyf u|fdL0f ;d'bfodf

cfwfl/t art tyf C0f ;xsf/L ;+:yf jf ;+:yfsf] cfodf s/ gnfUg] Joj:Yff

5 . o; ;Gbe{df u|fdL0f ;d'bfo eGgfn] dxfgu/kflnsf, pkdxfgu/kflnsf tyf

~ 196 ~


tL If]q;+u hf]l8Psf ufpF ljsf; ;ldlt / gu/kflnsf jfx]ssf If]q eg]/ kl/efiff

ul/Psf] 5 . o; lsl;dsf] Joj:yfn] ubf{ ;xsf/L lgsfosf] ?kdf Joj;fo ug]{

s[lif tyf jgdf cfwfl/t Joj;fo dfq geO{ u|fdL0f ;d'bfosf] gfddf zx/sf]

glhssf] ufpFdf btf{ eO{ pQm cg';f/sf] ;'ljwsf] pkof]u ug]{ k|j[lQ j9\bf] 5 .

k/Dk/fut ;xsf/Lsf] kl/efiff eGbf aflx/ uO{ ;xsf/Lsf] ;b:o jfx]ssf JolQm;+u

;d]t sf/f]jf/ u/L cfo cfh{g u/L s/ 5'6 lng] ;+:yf / To:t} k|s[ltsf sf/f]jf/

u/L s/ ltg]{ cGo ;+:yf jLr c:j:y k|lt:wf{ sfod x'g] l:ylt b]vf k/]sf] 5 .

;'emfj

d'n'sdf ;xsf/Lsf] ljsf; ug{sf nflu lbOPsf] ;xsf/L ;+:yfsf] cfodf s/ 5'6

x'g] tyf nfef+z s/ 5'6 x'g] Joj:yfnfO{ s[lif tyf jg If]qsf] xsdf oyfjt /fvL

art tyf C0f ;DaGwL ;xsf/Lsf] xsdf a}+lsu tyf ljQLo ;+:yfsf] kx'+r gePsf]

If]qdf dfq o:tf] ;'ljwf lbOg' kb{5 . To:t}, u|fdL0f ;d'bfodf cfwfl/t n3' ljQ

;+:yf, u|fdL0f ljsf; a}Í / x'nfs art a}Ídf hDdf u/]sf] lgIf]kaf6 cflh{t

jflif{s kRrL; xhf/ ?k}ofF;Ddsf] Aofh e'QmfgLdf s/ gnfUg] Joj:yf ul/Psf]df

;dfgtfsf] l;4fGt cg';f/ o:tf lgsfodf hDdf x'g] art -lgIf]k_ df ;d]t a}+s

ljQLo ;+:yfn] Jofh jf Jofh :j?ksf] s'g} e'QmfgL lb+bfsf] ;/x % k|ltztsf b/n]

s/ s§L ul/g' pko'Qm x'G5 .

%=#=$= Joj;flos 5'6 tyf ;'ljwfx¿

o;}u/L /f]huf/L k|j4{g ug{], dlxnf tyf cGo ;d'bfonfO{ /f]huf/L pknAw u/fpg],

ljleGg cfly{s ultljlwnfO{ k|f]T;flxt ug{], ;dfj]zL tyf ;Gt'lnt ljsf; ug{]

/ nufgL cfslif{t ug{] p2]Zo k|fKtLsf nflu cg';"rL %=! df pNn]v u/] cg';f/

ljleGg 5'6 k|bfg ul/Psf 5g\ . h; cg';f/ sltko pBf]unfO{ lglZrt cjlwsf]

nflu s/ 5'6 lbOPsf] 5 eg] sltko cj:yfdf s/sf b/df 5'6 lbOPsf] 5 . cfo

s/ P]g, @)%* nfu" ubf{ 5'6sf] ;+Vof ;Lldt lyof] . t/ To;kl5sf jif{x¿df

5'6sf] ;+Vof qmdzM a9fOof] . /f]huf/L k|j4{g ug{, If]qLo ;Gt'ng sfod ug{,

nufgL cfslif{t ug{ tyf cf}Bf]lus ljsf; ug{sf nflu lbOPsf] s/ 5'6nfO{ gsfg{

g;lsg] ePtflg s'g 5'6 lb+bf jflG5t p2]Zo xfl;n ug{ ;lsG5 / s'g 5'6n]

;lsFb}g eGg] s'/fsf] ljZn]if0f x'g' eg] h?/L 5 . pbfx/0fsf nflu /f]huf/L a9fpg]

p2]Zon] lbOPsf] s/ 5'6sf] k|fjwfg ;f]r] cg';f/sf] p2]Zo (Intended Objective)

~ 197 ~

cfo s/

xfl;n ug{ k|efjsf/L x'g ;S5 . d'n'ssf] ljsf; gLlt sfof{Gjog ug{ ;xof]uL x'g] ultljlwnfO{ lglZrt ;do;Dd s/ 5'6 tyf ;'ljwfsf] cf}lrTo ;fljt ug{ ;lsG5 . pbfx/0fsf nflu clxn] g]kfnsf] ;jf{+uL0f cfly{s ljsf;sf] nflu phf{ zlQm / k"jf{wf/;DaGwL cfof]hgfsf] 7"nf] vfFrf] 5 / o; If]qsf] k|j4{gsf] nflu cNksfn tyf dWodsfndf s/ 5'6 tyf ;'ljwf cfjZos x'G5 . o;}u/L lj= ;+= @)&@ j}zfv dlxgfdf >[+vnfa4 ?kdf cfPsf] ljgf;sf/L dxfe"sDkaf6 Ifltu|:t k"jf{wf/x¿ k'glgdf{0f ug]{ ultljlwnfO{ k|f]lT;flxt ul/g' cfjZos 5 .

pBf]u :yfkgfsf ;'?sf s]xL jif{x¿df s/ 5'6 lbg] (Tax Holiday) Joj:yfaf6 cf}Bf]lus ljsf;df vf; d2t gk'Ug ;S5 . lsgeg] pBf]u :yfkgfsf] k|f/Dedf pBf]unfO{ vf; d'gfkmf gx'g] x'bf lglZrt cjlwsf] 5'6af6 pBf]unfO{ jf:tjdf kmfObf gx'g] x'+bf pBf]ux¿n] s/ 5'6 kfPdf s/ 5'6 kfPsf] cjlwdf ePsf] 3f6f cfo s/ nfu] kl5 ;dfof]hg ug{ gkfOg] x'+bf To:tf pBf]unfO{ pBf]u ;+rfngsf] z'?sf] cjlwdf lbPsf] s/ 5'6af6 kmfObf eGbf a9L j]kmfObf ;d]t x'g ;S5 . o;}u/L ljb]zL nufgLstf{nfO{ lbPsf] cfo s/ 5'6 klg vf; k|efjsf/L x'b}g . sf/0f, ljb]zL nufgLstf{n] g]kfndf s/ glt/]df lgh afl;Gbf ePsf] d'n'sdf ltg'{ kb{5 . To:tf] cj:yfdf ljb]zL nufgLstf{n] g]kfndf cfh{g u/sf] cfodf g]kfndf s/ ltg'{ gk/]klg ;f] cfDbfgLdf lghsf] d'n'sdf ltg'{ kb{5 . o;/L g]kfndf lbPsf] s/ 5'6af6 ljb]zL nufgLstf{nfO{ s'g} kmfObf ge} g]kfn ;/sf/n] kfpg] /fh:j ljb]zL nufgLstf{sf] d'n'ssf] ;/sf/n] kfpg] x'G5 .

csf]{tkm{ s/ 5'6n] s/sf] cfwf/ 36fpg] / /fh:j u'Dg] x'G5 . 5'6 lbPsf] sf/0fn] u'd]sf] /fh:j kl/k"lt{ ug{ cGo If]qdf a9L s/ nufOPdf s/sf] nfut a9\5 . o;}u/L s/ 5'6sf] a9L k|of]u ePdf s'g}n] s/ ltg{] / s'g}n] gltg]{ x+'bf s/ k|0ffnL c;dfg x'G5, / ;fwg s/ nfUg] If]qaf6 gnfUg] If]qtkm{ k|jflxt x'g] x+'bf 5'6n] cfly{s c;Ifdtf lgDTofp+5 . o;}u/L, Pp6} Jofkfl/s ;d"x cGtu{tsf ljleGg Joj;fodWo] s'g} 5'6 / s'g}df s/ nfUg] ePdf s/bftfn] vr{ s/ nfUg] sf/f]jf/df b]vfpg] k|j[lQ a9\g], /fh:j r'xfj6 x'g], s/bftfsf] nfutdf 5'6 kfpg] ;+:yfn]

cgfjZos ?kdf kmfObf lng] h:tf cgluGtL ;d:of ;[hgf ub{5 .

;'emfjx¿

• d'n'sdf cfly{s ljsf;n] pRr k|fyldstf kfpg' kg]{ s'/fdf s;}sf] b'O{dt

gxf]nf . o;sf] nflu ljsf; ;xof]uL cfly{s gLltsf] cfjZostf 5 . o;}u/L

~ 198 ~


lj= ;+= @)&@ j}zfv dlxgfdf >[+vnfa4 ?kdf cfPsf] ljgf;sf/L dxfe"sDkaf6

ePsf] Iflt kl/k"lt{ ug]{ cfly{s ultljlwnfO{ k|f]T;flxt ug{' kg]{ ePsf]n] s/ gLlt

klg ToxL lbzflt/ df]l8g' kb{5 . s/ k|0ffnLaf6 Psflt/ cfly{s ljsf;sf nflu

cfjZos cfwf/zLnfx¿ tof/ ug{ rflxg] /fh:j kl/rfng ul/g' kb{5 eg]

csf]{tkm{ cfGtl/s tyf jfXo nufgL cfsif{0f ug{ ;xof]uL x'g' kb{5 . o; 3l8df

g]kfnsf] ;jf{+uL0f cfly{s ljsf;sf] nflu phf{ zlQm / k"jf{wf/;DaGwL cfof]hgfsf]

7"nf] vfFrf] 5 / o; If]qsf] k|j{4gsf] nflu cNksfn tyf dWodsfndf s/ 5'6

tyf ;'ljwf cfjZos x'G5g\ . t/ bL3{sflng ?kdf cy{tGqsf ;a} If]qn] ;dfg

?kn] /fh:jdf of]ubfg lbg'kg]{ / ;a}sf] nflu ;dfg ?kdf sfd ug{ kfpg]

(Level Playing Field) jftfj/0f sfod ul/g' kb{5 .

• /f]huf/L k|jw{g ug{ / lk5l8Psf If]qdf cf}Bf]lus ljsf; u/L cfly{s c;+t'ng

36fpg] p2]Zon] k|]l/t 5'6x¿n] klg lg/Gt/tf kfpg' kb{5 eGg] cfof]usf]

wf/0ff 5 .

• xfn Joj;fosf] cfodf nfUg] s/sf] b/df lbOg] 5'6 cfo s/ P]gsf] cg';'rL

! / cGo Jofj;flos 5'6 tyf ;'ljwf ;f] P]gsf bkmf !! af6 Joj:yfkg eO{

cfPsf] kfO{G5 . cfo s/ P]gsf] cg';"rL ! df s/sf] Psn b/ sfod u/L cGo

;Dk"0f{ 5'6 tyf ;'ljwf cfo s/ P]gsf] bkmf !! dfkm{t Joj:yfkg ul/Pdf

P]gdf yk :ki6tf / ;/ntf cfpg] b]lvG5 .

• s/ 5'6 Pj+ ;'ljwfsf] lx;fj /fVg], of] s'/f cfoljj/0fdf pNn]v x'g' kg]{, / s/

vr{ (Tax Expenditure) sf] ?kdf To;sf] ljZn]if0f ul/g' kb{5 .

%=$ cfwf/e"t 5'6÷s/ ldnfg÷cnk ;"q

cfo s/ ;dfhdf cfosf] c;dfg ljt/0f sd ug]{ p2]Zon] klg nufOG5 . o;

s/sf] ef/ JolQmsf] s/ ltg]{ Ifdtf;+u cfa4 ug{ ;lsg] xF'bf ;fdflhs Gofo

sfod ug{ jf cfosf] c;dfg ljt/0f sd ug{ ;aeGbf a9L k|efjsf/L ?kdf nfu"

ug{ ;lsg] s/ cfo s/ xf] . of] p2]Zo cGo s'/fx¿sf ;fy} cfwf/e"t 5'6 (Basic Allowance), s/ ldnfg -Tax Credit_ jf cnk ;"q -Vanishing Formula_ sf]

dfWodn] klg k|fKt ug{ ;lsG5 . oL ljleGg pkfox¿ dWo] cfwf/e"t 5'6 cGtu{t

JolQmut cfo s/df x/]s afl;Gbf s/bftfsf] cfosf] z'?sf] c+zdf cfo s/ 5'6

~ 199 ~

cfo s/

ul/Psf] x'G5 . egfO{sf] cy{, afl;Gbf s/bftfnfO{ lghsf] JolQmut s/ u0fgf

ubf{ Pp6f lglZrt /sd s/ nfUg] cfoaf6 36fpg kfpg] Joj:yf ul/Psf] x'G5 .

u}/–afl;Gbf s/bftfn] cfkm" afl;Gbf /x]sf] b]zdf g} o:tf] ;'ljwf k|fKt ug]{ x'gfn]

o:tf] 5'6 ;'ljwf kfpb}g .

cfwf/e"t 5'6 afktsf] /sd olQ g} x'g'k5{ eGg] s'g} lglZrt lgod 5}g . Pp6f

cf}ift kl/jf/sf] Go"gtd cfwf/e"t cfjZostfnfO{ /fxt k'¥ofpg kof{Kt x'g] u/L

o:tf] 5'6 afktsf] /sd s§L ug{ kfpg] Joj:yf ul/g'kg]{ ts{ ul/G5 . o:tf]

5'6 ;DaGwL Joj:yf ubf{ ljrf/ ul/g' kg]{ cGo kIfx¿df k|ltJolSt cfo, ;dtf

/ k|zf;lgs ;xhtf klg xf] . k|zf;lgs kIfaf6 x]bf{ g]kfndf cfwf/e"t 5'6

afkt s§L ug{ kfpg] /sd a9L x'g' kg]{ ts{ ug{ ;lsG5 lsgls oxf+ s/ k|zf;g

k|efjsf/L gePsf] dfq xf]O{g, s/bftfn] pko'St n]vf g/fVg] / pgLx¿df s/

;DaGwL kof{Kt ;r]tgf klg gePsf] b]lvG5 . csf]{tkm{ k|ltJolSt cfo / ;dtfsf]

kIfaf6 x]bf{ of] ts{ Tolt pko'St gb]lvg ;S5 lsgls oxf+sf] k|ltJolSt cfo g}

sd ePsf]n] cfwf/e"t 5'6 afkt a9L /sd s§L ug{ lb+bf Go"g cfo ePsf dfq

xf]O{g oxf+sf] ;Gbe{df pRr cfo ePsf JolStx¿ klg s/sf] bfo/f eGbf aflx/

kg{ ;S5g\ . o;sf] cy{ jf:tljs ul/a jf Go"g cfo ePsf JolSteGbf cln a9L

cfo ePsf JolStn] g} o;af6 a9L kmfO{bf kfpg] x'G5g\ .

JolStut cfo s/ k|0ffnLdf s/bftfsf] kfl/jfl/s cj:yftkm{ ;d]t Wofg lbg'kg]{

x'G5 . s'g} klg JolStsf] s/ ltg]{ IfdtfnfO{ p;sf] kfl/jfl/s pQ/bfloTjn] k|efljt

ug]{ ePsf]n] lghsf] s/ bfloTj Plsg÷lgwf{/0f ubf{ lghsf] kl/jf/sf] cfsf/tkm{

klg Wofg lbg' kb{5 . s'g} s/bftf ljjflxt ePdf / p;sf] >LdtL jf >Ldfgn]

cfo cfh{g gug]{ ePdf tyf cem p;n] nfngkfng ug'{kg]{ afnaRrfx¿ /

x]/ljrf/ ug'{kg]{ cGo JolStx¿ -afa'cfdf, ;f;';;"/f cflb_ ;d]t ePdf lglZrt

?kdf Pp6f cljjflxt s/bftf ;/xsf] cfwf/e"t 5'6 afkt s§L ug{ kfpg] /sd

p;sf] nflu sd x'g hfG5 . o;n] ubf{ s]xL b]zx¿df JolStut cfo s/ k|0ffnLdf

bDklt jf cfl>t JolSt ePdf ;f] afkt s]xL yk 5'6 kfpg] Joj:yf ul/Psf]

x'G5 . g]kfndf bDkltsf] 5gf}6 ug]{ s/bftfnfO{ s/ gnfUg] ;Ldf s]xL a9L ul/Psf]

ePklg cGo kIfdf s'g} ljz]if Joj:yf ul/Psf] 5}g .

csf]{tkm{ hxf+ bDklt, cfl>t afnaRrf / j[4j[4fsf] cfwf/df cltl/St 5'6sf]

Joj:yf ul/Psf] x'G5, Toxf+ u'd]sf] /fh:jsf] lx;fan] o:tf] 5'6 ;DaGwL Joj:yf

~ 200 ~


dx+uf] ;fljt x'g uPsf] b]lvG5 . ;fy} s]xL s/bftfn] cfl>t afnaRrfsf] ;+Vof

a9L b]vfP/ a9L 5'6 k|fKt u/L of] Joj:yfsf] b'?kof]u ug{ klg ;Sb5g\ . o;

afx]s, o:tf] pbf/ 5'6 ;DaGwL Joj:yfn] Go"g cfo ePsf JolStnfO{ eGbf cln

a9L cfo ePsf JolStnfO{ g} a9L kmfO{bf k'uL/x]sf] x'G5 lsgls o;af6 pgLx¿sf]

;LdfGt s/ b/ 36L/x]sf] x'G5 h;n] ubf{ pgLx¿n] o:tf] 5'6sf] Joj:yf gePsf]

cj:yfdf ltg'{kg]{ eGbf 36L s/ lt/] k'U5 .

cfwf/e"t 5'6 afktsf] /sd a9L x'g uPdf o;af6 s/fwf/sf] IfoLs/0f x'g

uO{ ;/sf/nfO{ k|fKt x'g] /fh:j 36\g hfG5 . csf]{tkm{ o:tf] 5'6 afktsf] /sd

sd ePdf s/bftfn] cGo ljleGg pkfox¿ vf]h]/ s/bfloTj sd ug{] k|ofzug{]

dfq xf]O{g, o;af6 cGo s'/fx¿sf] ;fy;fy} k|zf;lgs ;d:ofx¿ klg ;[hgf

x'g hfG5g\ . o;n] ubf{ xfn}sf jif{x¿df afnaRrf, j[4 cflbsf] gfpFdf 5'6 lbg]

k|rng 36\b} ePsf] 5 . g]kfndf klg o:tf] Joj:yf ul/Psf] 5}g . t/ JolQmsf]

eGbf kl/jf/sf nflu 5'6sf] dfqf a9L 5 . pbfx/0fsf nflu cfly{s jif{ @)&!÷&@

df afl;Gbf k|fs[lts JolQm dWo] JolQmnfO{ ?= @%),))).– s/ 5'6 lbOPsf] 5 eg]

bDklQnfO{ ?= #)),))).– 5'6 5 . afl;Gbf k|fs[lts JolQm / ;f] JolQmsf] afl;Gbf

klt jf kTgL b'j}n] lnlvt ;"rgf lbP/ s'g} vf; cfo jif{df s/ k|of]hgsf] nflu

Pp6} k|fs[lts JolStsf] ?kdf dflgg] u/L 5gf}6 ug{ ;Sg] Joj:yf 5 . o; cg';f/

Pp6} k|fs[lts JolQmsf] ?kdf 5gf}6 ug]{ bDklt dWo] klt jf kTgLn] ;f] jif{df

a'emfpg' kg]{ s/sf] nflu Ps csf]{ k|lt ;+o'St ?kdf / 5'§f5'§} ?kdf lhDd]jf/

x'g' kb{5 .

o;/L g]kfnn] JolQmut s/f/f]k0f k|0ffnL ckgfPsf] 5 h; cGtu{{t j}jflxt

bDkltn] 5'§f5'§} Psn AolQm ;/x s/ 5'6sf] bfaL ug{ kfpF5g\ . of] k/Dk/fut

;+o'Qm s/ k|0ffnLeGbf s]xL leGg 5 . ;+o'Qm s/ k|0ffnLdf 3/d"nLn] >LdtL /

cfl>t aRrf tyf kl/jf/sf cGo ;b:osf] nflu Pp6fdfq 5'6 bfaL ug{ kfpF5 .

ljjflxt bDklt ;+u} a:bf hLjg lgjf{x vr{df k|fKt x'g] lskmfot / pgLx¿sf] s/

ltg]{ Ifdtfdf x'g] j[l4n] o:tf] ;+o'St s/ k|0ffnLsf] cf}lrTo k'i6L x'G5 . o;sf]

cltl/Qm bDklt ;+u} a:bf pgLx¿sf] vr{ nufot cGo w]/} kIfx¿df ;+o'St lg0f{o

ug{ kfpg] cj;/af6 pgLx¿sf] hLjg a9L pNnf;do / cfglGbt ;d]t x'g

hfG5 . o;n] ubf{ ;+o'St s/ k|0ffnL cGtu{t kl/jf/sf ;a} ;b:osf] cfo Ps}

7fp+df lx;fa ul/G5 / ;f]xL cg';f/ s/ lgwf{/0f tyf bflvnf ul/G5 .

~ 201 ~

cfo s/

t/ xfn}sf jif{x¿df JolStut s/f/f]k0f k|0ffnL ljleGg sf/0fx¿n] a9L dxTjk"0f{ x'+b} uPsf] kfO{G5 . g]kfndf klg a9\bf] cf}Bf]uLs/0f / ;x/Ls/0fn] /f]huf/Lsf cj;/x¿ a9]sf 5g\ . ;]jf If]qsf] lj:tf/n] o; If]qdf dlxnfx¿sf] nflu sfo{ cj;/x¿ ;[hgf ePsf 5g\ . o;n] ubf{ jif}{lkR5] /f]huf/ ahf/df dlxnf sfdbf/ tyf sd{rf/Lsf] ;+Vof a9L /x]sf] 5 . dlxnfsf] z}lIfs :t/df ePsf] ;'wf/ / pgLx¿k|lt ;dfhsf] b[li6sf]0fdf cfPsf] kl/jt{gn] sfo{ If]qdf dlxnf ;xeflutf j[l4 ePsf] 5 . cfw'lgs ;dfhdf dlxnfx¿ s]jn u[lx0fLdfq eP/ a:g'sf] ;§f cfkm} cfo cfh{g ug{ ;Ifd x'+b} uPsf] kfO{G5, h;n] ubf{ cy{tGqdf dlxnfsf] of]ubfg dxTjk"0f{ x'g uPsf] 5 .

ljjflxt hf]8Lx¿ ljleGg sf/0fn] ;DaGw ljR5]b u/L PSnfPSn} a:g] cEof; klg a9]sf] b]lvG5 . o:tf] cj:yfdf j}jflxs t6:ytf -Marriage Neutrality_ sf] l;4fGtn] ljutdf eGbf a9L Wofgfsif{0f ;d]t u/]sf] 5 . of] l;4fGtn] ljjflxt x'+bf / PSn} a:bf b'j} cj:yfdf s/sf] ?kdf s'g} a]kmfObf x'g' xF'b}g eGg] kIfsf] jsfnt ub{5 . JolStsf] ljjfx ug]{ lg0f{o ;DaGwdf JolStut s/f/f]k0f k|0ffnL t6:y /xg] / o;n] cGo cfo cfh{sx¿nfO{ ;d]t ;x'lnot k|bfg ug]{ ePsf]n] cfw'lgs cy{ Joj:yfdf k|fs[lts JolStnfO{ Pp6f s/ OsfO{sf] ?kdf Jojxf/ ug'{ dxTjk"0f{ x'G5 / cfo s/ P]g, @)%* n] klg oxL l;4fGt c+ufn]sf] 5 .

s]xL b]zx¿df Go"g cfo ePsf JolStnfO{ cfo s/sf] ef/af6 d'St ug{ jf pgLx¿sf] s/ bfloTj sd ug{ cfwf/e"t 5'6 ;DaGwL Joj:yfsf] ljsNkdf s/ ldnfg ;DaGwL Joj:yfsf] cEof; ul/Psf] klg kfO{G5 . o:tf] k|0ffnLdf s/bftfn] s/of]Uo cfo ug]{ a]nfdf geO{ s/ bfloTj Plsg ul/;s]kl5 ltg'{kg]{ s/ /sdaf6 Pp6f lglZrt kl/df0fsf] /sd 36fpg kfpg] Joj:yf ul/Psf] x'G5 . km/s cfo:t/sf] cj:yfdf cfwf/e"t 5'6 Joj:yfaf6 ;[hgf x'g] kmfO{bfsf] c;Gt'ng jf km/snfO{ o;n] lgd"{n ub{5 .

s/ ldnfgsf] ;'ljwf cGtu{t x/]s s/bftfn] ltg'{kg]{ s/af6 Pp6} /sd 36fpg kfpg] x'gfn] ljleGg cfo:t/sf s/bftfx¿n] k|fKt ug]{ ;'ljwf ;dfg x'G5 . o;df cfwf/e"t 5'6 /sd k|0ffnLdf h:tf] sd cfo x'g]nfO{ eGbf a9L cfo x'g]nfO{ a9L kmfO{bf k'Ug] x'+b}g . s/ ldnfg ;DaGwL Joj:yf a9L ;dtfd"ns klg 5 lsgls sd cfo x'g]x¿nfO{ pgLx¿sf] cfosf] cg'kftdf s/ ldnfg ;'ljwfsf] d"No a9L x'G5 t/ df}lb|s d"No eg] ;a} txsf s/bftfsf] nflu ;dfg x'G5 . cfo :t/ hlt;'s}

eP klg k|To]s s/bftfn] ;dfg /sd /fxt :j?k k|fKt ub{5 .

~ 202 ~


s/ ldnfgsf] ;'ljwf afktsf] ;dfof]hg x'g g;s]sf]] /sd lkmtf{ lbO{g] Joj:yf

;lxtsf] s/ ;dfof]hg÷ldnfg ;DaGwL Joj:yfn] /fHosf] ;fwgsf] k'glj{t/0f

;DaGwL p2]Zo xfl;n ug{ ;d]t ;xof]u k'¥ofp+5 lsgls ;dfof]hg jf ldnfg x'g

g;s]sf] /sd lkmtf{ gul/g] Joj:yfdf ldnfg ug{ kfpg] /sd s/ bfloTjdf dfq

ldnfg ug{ kfpg] Joj:yf ul/Psf] x'G5 eg] lkmtf{ lbO{g] Joj:yfdf ;dfof]hg jf

ldnfg x'g g;s]sf] /sd s/bftfnfO{ gub} lkmtf{ lbO{G5 h;n] Go"g cfo x'g] >lds

ju{sf JolStx¿nfO{ cfly{s ?kn] ;d]t ;xof]u k'Ug hfG5 .

s/ ldnfg k|0ffnLdf cGtlg{lxt s/ k|zf;gnfO{ ;/nLs/0f ug]{, Go"g cfo ju{sf

JolStx¿nfO{ s/sf] ef/af6 /fxt lbg], ;dfgtf clej[l4 ug]{, s/ ;+sngnfO{

k|efjsf/L agfpg] h:tf /fd|f kIfx¿sf] sf/0f of] k|0ffnL lj:tf/} nf]slk|o x'+b}

uO/x]sf] 5 / cfly{s ;xof]u tyf ljsf; ;+u7g (OECD) df cfj4 w]/} b]zx¿n]

s/ ;DaGwL ljleGg 5'6x¿nfO{ s/ ldnfg ;'ljwfn] k|lt:yfkg u/]sf 5g\ . Sofg8f,

;+o'St clw/fHo, ;+o'St /fHo cd]l/sf s/ ldnfg ;'ljwf cjnDag ug]{ s]xL d'Vo

b]zx¿ x'g\ . t/ g]kfndf JolQmut cfo s/ ljj/0f k]z ug{] k|rng gePsf] xF'bf

xfn of] ;Dej geP klg sfnfGt/df ljrf/ ul/g' pko'Qm x'g]5 .

o; ;DaGwL csf{] ljsNk cnk ;"q xf] . dfly pNn]v ul/P cg';f/ cfwf/e"t

5'6 ;DaGwL Joj:yfn] Go"g cfo ePsf JolStnfO{ eGbf cln a9L cfo ePsf

JolStnfO{ g} a9L kmfO{bf k'uL/x]sf] x'G5 lsgsL o;af6 pgLx¿sf] ;LdfGt s/ b/

36L /x]sf] x'G5 h;n] ubf{ pgLx¿n] sd s/ lt/] k'U5 . o:tf] cj:yfsf] ;dfwfg

:j?k cnk ;"qsf] k|of]u ug'{ kg]{ egL s]xL lj1n] l;kmfl/; u/]sf] kfO{G5 . o:tf]

k|0ffnLdf cfwf/e"t 5'6 afktsf] /sd 36\b} hfg] / lglZrt :t/sf] cfoeGbf dfly

z"Go x'G5, h;sf] cy{ lglZrt :t/sf] eGbf a9L cfo x'g] s/bftfn] cfwf/e"t 5'6

afktsf] 5'6 ;'ljwf kfp+b}g . o:tf] Joj:yfaf6 Go"g cfo x'g] s/bftfn] dfq 5'6sf]

k"0f{ kmfO{bf k|fKt ub{5g\ .

t;y{ cfwf/e"t 5'6;DaGwL Joj:yfeGbf cnk ;"q k|0ffnL a9L k|ultzLn b]lvG5 .

o:tf] k|0ffnLdf a9L /fh:j gu'Dg] u/L k|zf;lgs ;xhtf / ;dtfsf] nIo xfl;n

ug{ ;xof]u k'Ug] u/L cfwf/e"t 5'6sf] ;Ldf j[l4 ug{ klg ;lsG5 . o;/L cnk

;"q ;dtfsf] cfwf/af6 a9L pko'St b]lvG5 . s/ tflnsfx¿ tof/ u/L ;d:ofx¿

Go"gLs/0f ug{ ;lsg] ePklg cnk ;"q k|0ffnL k|zf;lgs ?kn] eg] sfof{Gjog

ug{ cln a9L hl6n b]lvG5 . o;sf cltl/St pRr cfo x'g]x¿n] lje]bsf] dx;'z

~ 203 ~

cfo s/

ug]{ / o:tf] Jo:yfaf6 pgLx¿n] s'g} kmfO{bf k|fKt gug]{ x'gfn] pgLx¿n] o:tf]

k|0ffnLnfO{ /fd|f] dflg/x]sf x'+b}gg\ . log} sf/0fx¿n] ubf{ ljZjdf s'g} klg b]zn]

cnk ;"q k|0ffnLsf] cjnDag u/]sf] kfOF{b}g / lgs6 eljiodf g]kfnn] klg of]

Joj:yf nfu" ug{ ;Sg] b]lv+b}g .

cfof]un] cfof]hgf u/]sf ljleGg 5nkmn÷cGt/lqmof sfo{qmdsf ;xefuLx¿n]

cfwf/e"t 5'6sf] dfqf a9fpg' kg]{ ;'emfj lbPsf lyP . o; ;Gbe{df cfof]un]

g]kfnsf] cfwf/e"t 5'6sf] ljutsf] k|j[lQsf] cWoog / ;fs{ d'n'sdf cfwf/e"t

5'6sf] :t/;Fu t'ngf u/]sf] lyof] . tflnsf %=! df b]vfOPem}F g]kfnsf] cfwf/e"t

5'6 ljleGg ;dodf j[l4 ul/sf] ePtf klg d'b|fl:kmltsf] b/;+u o;sf] tfnd]n

sfod ul/Psf] 5}g . s'g} ;dodf jif]{gL j[l4 ul/Psf] 5 eg] s'g} ;dodf nfdf]

;do;Dd klg kl/jt{g ul/Psf] kfOb}g . cfo s/ P]g, @)%* nfu" ePotf

cfwf/e't 5'6sf] l:ylt tn k|:t't ul/Psf] 5M

tflnsf %=!M g]kfndf cfwf/e"t 5'6sf] l:ylt

cfly{s jif{k|rlnt d"Nodf cf=j= @)%*÷%( sf] d"Nodf

JolQmut 5'6 bDklt 5'6 JolQmut 5'6 bDklt 5'6

@)%*÷%( ^%,))) *%,))) ^%,))) *%,)))

@)%(÷^) *),))) !)),))) 77605 97,007

@)^)÷^! *),))) !)),))) 74,589 93,236

@)^!÷^@ !)),))) !@%,))) 88,086 110,108

@)^@÷^# !)),))) !@%,))) 82,341 102,927

@)^#÷^$ !)),))) !@%,))) 76,749 95,936

@)^$÷^% !!%,))) !$),))) 83,593 101,765

@)^%÷^^ !!%,))) !$),))) 72,079 87,748

@)^^÷^& !^),))) @)),))) 87,698 109,622

@)^&÷^* !^),))) @)),))) 78,545 98,181

@)^*÷^( !^),))) @)),))) 73,639 92,049

@)^(÷&) !^),))) @)),))) 69,826 87,283

@)&)÷&! @)),))) @%),))) 80,905 101,131

;|f]tM ljleGg cfly{s jif{sf cfly{s P]gx¿

~ 204 ~


lrq %=! M g]kfndf cfo s/ 5'6sf] l:ylt

0

50000

100000

150000

200000

250000

300000

2058

/05

9

2059

/060

2060/061

2061/062

2062/063

2063/064

2064

/065

2065/066

2066/067

2067/068

2068/069

2069/07

0

2070

/07

1

/sd

cfly{s jif{

JolQmut 5'6

bDklQ 5'6

JolQmut 5'6

bDklQ 5'6

k|rlnt d"Nodf

l:y/ d"Nodf

tflnsf %=@ df pNn]v ul/P cg';f/ g]kfnsf] cfwf/e"t 5'6sf] kl/df0f ;fs{ If]qdf

ckmuflg:tfg / e'6fgeGbf a9L 5 eg] / cGo d'n'ssf] t'ngfdf sd 5 . ;fs{

If]qdf /x]sf] cfwf/e't 5'6sf] l:ylt tn k|:t't ul/Psf] 5M

tflnsf %=@M ;fs{ d'n'sx¿df cfwf/e"t 5'6 /sd

b]z Go'Gtd 5'6 -/fli6«o d'b|f_ cd]l/sL 8n/

cfkmuflg:tfg ckmufgL ^),))) !,)#*

j+unfb]z 6fsf @@),))) @,**%

e'6fg Go" !)),))) !,^&%

ef/t ef/tLo ?k}of @%),))) $,!^&

g]kfn g]kfnL ?k}of @%),))) @,^#@

kfls:tfg kfls:tfgL ?kLof $)),))) $,)((

>Ln+sf >Ln+sf ?kLof %)),))) #,*$!

cf}ift @,()%

gf]6 M dflNbE;sf] cfwf/e"t 5'6 /sd dflNbE; ?lkmofdf %)),))).– -kfFr nfv_ cyf{t\

cd]l/sL 8n/df #@,^#&.– /x]sf] 5 .

~ 205 ~

cfo s/

lrq %=@ M ;fs{ d'n'sx¿df cfwf/e"t 5'6 /sd

-500

1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500

5'6

cd]l/ls

8n/d

f

;fs{ /fi6«x?

ckmuflg:tfga+unfb]ze'6fgef/tg]kfnkfls:tfg>Ln+sfcf}ift

;|f]tM Rup Khadka, The SAARC TAX System, Pairabi Publications, Kathmandu,

2015, pp 146-147.

s]xL blIf0f Pl;ofnL d'n'sx¿df j[4 gful/snfO{ cfwf/e"t 5'6 /sd cGosf]

t'ngfdf s]xL a9L lbPsf] kfOG5 . h:t} ef/tdf &) jif{b]lv &( jif{sf JolQmnfO{

cfwf/e"t 5'6 /sd ef/tLo ?k}of # nfv 5 eg] *) jif{dflysfnfO{ ?= % nfv

5 . o;}u/L a+unfb]zdf ^% jif{eGbf dflysfnfO{ a+unfb]zL 6fsf @,&%,))) 5 .

;'emfj

• cfwf/d"t 5'6 /sdnfO{ d'b|f:kmLltsf] b/;+u cfa4 ul/g' kb{5 .

• bDkltsf nflu lbOg] 5'6 Psn JolQmnfO{ lbOg] 5'6sf] t'ngfdf vf;} 7"nf]

cGt/ gePsf]n] bDkltsf] nflu lbOg] 5'6sf] dfqf a9fpg' kb{5 . t/ bDklQsf]

nflu lbOPsf] 5'6sf] ;/sf/L sd{rf/L nufot w]/} AolQmaf6 7"nf] b'?kof]u

ePsf]n] JolQmnfO{ lbOg] 5'6sf] dfqf j9fP/ bDklQsf] nflu leGg} 5'6 lbg]

Joj:yf cGt ul/g' pko'Qm x'g]5 .

• k|fs[lts JolQmn] cjsfz jrt :j?k :jLs[t cjsfz sf]ifdf hDdf u/]sf]

/sd dWo] lgwf{/0f of]Uo cfosf] Ps ltxfO{ jf ?= #)),))) dWo] h'g 36L x'G5

;f] s6fpg kfpg] Joj:yf ePsf]df lgwf{/0fof]Uo cfosf] Ps ltxfO ;DaGwL

k|fjwfgnfO{ oyfjt /fvL ?= #)),))) nfO{ j9fP/ ?= ^)),))) ul/g' kb{5 .

~ 206 ~


%=% cGo 5'6x¿

JolQmut cfo s/ cGt/ut k|fs[lts JolQmnfO{ cfwf/e"t 5'6sf cltl/Qm k|bfg

ul/Psf jf k|bfg ul/g' kg]{ cGo 5'6x¿ lgDg k|sf/ 5g\M

%=%=!= lgj[lQe/0f ;DaGwL Joj:yf

afl;Gbf k|fs[lts JolQmsf] lgj[lQe/0f cfo ePdf Psn JolQm jf bDklQsf] klxnf]

:Nofj qmdzM ?= @%),))) tyf ?= #)),))) sf] @% k|ltztn] x'g cfpg] /

sd qmdzM ?= ^@,%)) tyf bDkltn] ?= &%,))) yk /sd s/of]Uo cfoaf6

36fpg kfpg] Joj:yf /x]sf] 5 . t/ o;/L k|fKt x'g] lgj[lQe/0f cfodf Ps

k|ltztsf b/n] ;fdflhs ;'/Iffsf]ifdf bflvnf x'g] ul/ s/ s§L u/Lg] k|fawfg

/x]sf] 5 .

s'g} JolQmn] ljutdf /f]huf/L u/]sf] sf/0faf6 cfjlws ?kdf /f]huf/bftfn] e'QmfgL

ug]{ /sdnfO{ lgj[lQe/0f elgG5 . cfo s/ P]gn] lgj[lQe/0fnfO{ cGo ?kn] kl/eflift

gu/L o;nfO{ /f]huf/Lsf] cfodf g} ;dfj]z u/]sf] 5 . cfo s/ P]g, @)%* n]

lgj[lQe/0fsf] cfonfO{ ;fdfGo /f]huf/Lsf] ?kdf cfodf ;dfj]z ug]{ / To:tf] cfo

ePsf] JolQmsf] cfosf] ?kdf cfodf ;dfj]z ug]{ / u0fgf ePsf] s/of]Uo cfoaf6

JolQmut jf kfl/jfl/s 5'6df yk @% k|ltztn] 36fpg lbg], To;kl5sf] /sddf

k|fs[lts JolQmsf] /f]huf/Laf6 ePsf] cfo ;/x s/sf] u0fgf ug]{ Joj:yf u/]sf] 5 .

o;/L cfo s/ P]gn] lgj[lQe/0fsf] cfodf s/sf] Jojxf/ cGo cjsfz e'QmfgL eGbf

km/s 9Ën] u/]sf] 5 . cfo s/ P]gn] cjsfz e'QmfgLdf nfUg] s/sf] /sd u0fgf

ug]{ 5'6[} ljlw ckgfPsf] 5 . s/ nfUg] cfodf tf]lsPsf] b/n] ;|f]tdf s/ s6[L ug]{ /

s6[L ul/Psf] s/ clGtd s/ s6[L x'g] Joj:yf u/]sf] 5 . xfn s]xL aLdf sDklgx¿n]

dfl;s ?kdf k]G;g lbg] of]hgf ;lxtsf] aLdf kf]ln;L ;d]t ahf/df NofPsf] 5 .

o;/L aLdf sDkgLn] ;Grfng u/]sf] k]G;g of]hgf jf:tjdf lgj[lQe/0f (Pension) geO{ cfo s/sf] b[li6sf]0faf6 nufgLsf] cfo ePsf] / nufgL aLdfsf] kl/efiffn]

;d]t ;f] ljifonfO{ ;d]6]sf] 5 . xfn g]kfndf lgj[lQe/0f, g]kfn ;/sf/n] cfkmgf]

cjsfz k|fKt sd{rf/LnfO{ tyf s]xL ;fj{hlgs k|lti7fgx¿n] ljutdf cjsfz

ePsf ltgsf sd{rf/L afx]s cGonfO{ lgj[lQe/0f k|bfg ug]{ u/]sf] kfO{b}g . xfnsf]

k|rngdf /x]sf] lgj[lQe/0f Ps lsl;dn] g]kfn ;/sf/n] cjsfz k|fKt sd{rf/LNffO{

pknJw u/fPsf] ;fdflhs ;'/Iff e'QmfgL xf] . cfo s/ k|of]hgsf] nflu dfq o;nfO{

~ 207 ~

cfo s/

/f]huf/Lsf] cfo leq ;dfj]z u/]sf] xf] . g]kfn ;/sf/df ;]jf/t /x]sf] afx]s cGo

lgsfodf sfo{/t sd{rf/L sfdbf/nfO{ of] ;'ljwf lbg] clgjfo{ Joj:yf 5}g . >d

P]gn] lgj[lQe/0fsf] Joj:yf gu/L ;]jf cjlwsf] cfwf/df pkbfg lbg' kg]{ Joj:yf

u/]sf] 5 . pkbfg cjsfz x+'bfsf] ;do g} e'QmfgL x'g] x'+bf /f]huf/bftfnfO{

eljiodf s'g} cfly{s bfloTj cfpb}g . g]kfndf xfn k]G;g of]hgf ;Grfng ug]{

s'g} sfg"gL lgsfo gePsf]n] To:tf] lgsfosf] Joj:yf Pj+ sf]if ;Grfng ug]{

P]gsf] Joj:yf geO{ cGo lgsfonfO{ o:tf] sf]if ;Grfng ug]{ cj;/ k|bfg ug{

pko'Qm x'b}g .

cfo s/ P]gn] /f]huf/Lsf] cfo ePsf] JolQmsf] cfodf JolQmut jf kfl/jfl/s

5'6sf] l;dfleqsf] cfodf ;fdflhs ;'/Iffsf] p2]Zon] ! k|ltztsf] b/n] s/

nufpg] Joj:yf u/]sf] 5 .

;'emfj

lgj[lQe/0f cfo cfkm} ;fdflhs ;'/Iff;+u ;DalGwt /x]sf] / lgj[lQe/0f k|fKt ug]{

JolQmn] ;fdflhs ;'/Iff sf]ifaf6 ;'ljwf ;d]t k|fKt ug{ g;Sg] x'+bf o:tf] /sddf

;fdflhs ;'/Iffsf]ifdf bflvn x'g] ul/ s/ s6\6L u/Lg] k|fawfg /xg' l7s gePsf]n]

lgj[lQe/0f cfosf] e'QmfgLdf Ps k|ltztsf b/n] nfUg] ;fdflhs ;'/Iff sf]if

s/nfO{ vf/]h ul/g' kb{5 .

%=%=@ nufgL aLdf;DaGwL Aoa:yf

k|fs[lts JolQmn] s'g} nufgL aLdf u/]sf] eP ;f] aLdf jfkt e'QmfgL u/]sf] jflif{s

lk|ldod jf ?= @),))) dWo] h'g 36L x'G5 ;f] /sd s/of]Uo cfoaf6 36fpg

kfpg] Aoa:yf /x]sf] 5 . o:tf] nufgL aLdf u}/ afl;Gbf sDkgLdf ;d]t ug{ ;lsg]

Joj:yf /x]sf] 5 .

;'emfj

nufgL aLdfdf ul/g] nufgLn] aLldtsf] ;'/Iffsf] nflu dfq geO{ /fli6«o k"+lh kl/rfng

ug{ ;d]t ;xof]u ug]{ x'+bf afl;Gbf sDkgLdf u/]sf] nufgL aLdf dfq s/of]Uo cfojf6

36fpg kfpg] Aoa:yf ug'{ kb{5 . o;sf] cnfjf nufgL aLdf afkt xfn pknAw l;df

w]/} sd ePsf]n] ;f] l;dfnfO{ a9fO{ ?= %),))) ul/g'kb{5 .

~ 208 ~


%=%=#= cf}iflw pkrf/ afkt s/ ldnfg

xfn k|fs[lts ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++JolQmn] :jLs[t cf}iflw pkrf/sf] lgldlQ ePsf] vr{sf] !% k|ltztn]

?= &%) df ggf3\g] u/L cf}ifwL pkrf/ afkt s/ ldnfg (Medical Tax Credit)

ug{ kfpg] Joj:yf 5 .

;'emfj

cf}ifwL pkrf/ afkt s/ ldnfg;DaGwL xfnsf] Joj:yf k|efjsf/L ?kdf nfu"

x'g ;s]]sf] 5}g . /f]huf/Lsf] dfq cfo x'g] JolQmsf] /f]huf/bftf afx]s cfkm}n]

cf}ifwL pkrf/sf] lgldlQ vr{ u/]sf] eP To:tf] vr{ afkt cf}ifwL pkrf/ afkt

s/ ldnfg (Medical Tax Credit) bfaL ug{ cfo ljj/0f bflvnf ug'{kg]{ ePsf] /

k|fKt x'g] ;'ljwfsf] t'ngfdf s/ cf}krf/Lstf nfut a9L x'g] ePsf]n] of] ;'ljwf

k|efjsf/L x'g g;s]sf]n] o; Joj:yfnfO{ vf/]h ug{ jf ljj/0f k]; ug{ clgjfo{

gug{ ;lsG5 . cf}ifwL pkrf/ afkt s/ ldnfg ug{ ;lsg] vr{sf] l;df a9fO{

?= %),))) agfOg' pko'Qm x'g]5 .

%=%=$= af;:yfgsf] nflu ePsf] vr{

k|fs[lts JolQmsf] nflu af;:yfg Ps dxTjk"0f{ cfjZostf xf] . jt{dfg P]gdf

af;:yfgsf] nflu k|fs[lts JolQmn] ug]{ nufgLnfO{ k|f]T;fxg ug]{ s'g} k|fawfg

/x]sf] kfO{b}g . ef/t, kfls:tfg, a+unfb]z nufot ;+;f/sf] w]/} h;f] /fi6«df 3/

vl/b÷lgdf{0f ubf{ lnPsf] shf{sf] e'QmfgL lglZrt ;Ldf leq /xL 5'6 bfla ug{

;Sg] Joj:yf /x]sf] kfO{G5 .

;'emfj

3/ vl/b÷lgdf{0f Pj+ ;f] afkt lnO{g] shf{n] JolQmsf] af;:yfgsf] ;'lglZrttf

dfq ug]{ geO{ 3/hUuf Joj;fo Pa+ a}+lsª Joj;fonfO{ ;d]t k|f]T;fxg lbO{

cGttf]uTjf a[xb\ ?kdf /fli6«o cy{tGqdf ;sf/fTds k|efj kfg]{ x'gfn]

k|fs[lts JolQmn] Pp6f 3/ vl/b÷lgdf{0f ubf{ lnPsf] shf{sf] ;fFjf tyf Aofh

afkt aflif{s ?= # nfv ;Ddsf] e'QmfgL 5'6 bfaL ug{ ;Sg] Joj:yf ug'{

plrt x'G5 .

~ 209 ~

cfo s/

%=%=%= ;fdflhs pQ/bfloTj ;DaGwL Aoa:yf

s'g} JolQmn] ?= ! nfvdf ga9\g] u/L ;dfof]lht s/of]Uo cfosf] kfFr k|ltzt;Ddsf] /sd s/ 5"6 kfpg] ;+:yfnfO{ rGbf pkxf/ lbPdf To:tf] /sd s6fpg kfpg] Joj:yf 5 . t/, s'g} vf; cj:yfdf g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sflzt u/L tf]s]sf] s'g} sfo{sf] nflu s'g} JolQmn] vr{ u/]sf] jf rGbf lbPsf] /sd ;f] JolQmsf] cfo lgwf{/0f ubf{ vr{ jfkt k"0f{ jf cf+lzs ?kdf s§L ug{ kfpg] u/L tf]Sg ;Sg] k|fjwfg 5 . To:t}, s'g} sDkgLn] cfGtl/s /fh:j ljefusf] k"j{ :jLs[lt lnO{ g]kfnleq /x]sf k|frLg, wfld{s tyf ;fF:s[lts ;Dkbfsf] ;+/If0f tyf ;Dj4{g ug]{ jf v]ns"bsf] ;fj{hlgs ef}lts k"jf{wf/ lgdf{0f ug]{ sfo{df u/]sf] vr{ dWo] ?= !) nfv;Ddsf] /sd jf lgwf{/0fof]Uo cfosf] bz k|ltztn] x'g] /sd dWo] h'g 36L x'G5 ;f] /sd cfˆgf] ;f] jif{sf] s/of]Uo cfo u0fgf ubf{ 36fpg bfjL ug{ ;Sg] Joj:yf 5 .

;'emfj

• ;fdflhs Pj+ k/f]ksf/sf sfo{x¿df (Corporate Social Responsibility)sDkgL nufot cfo cfh{g ug]{ Ifdtf ePsf cGo JolQmx¿nfO{ ;fdflhs sfo{df ;xof]u ug{ clek|]l/t u/]sf] v08df ;/sf/sf] k/f]ksf/L sfo{ ;DkGg ug{] bfloTjnfO{ ;3fp k'Ug] x'gfn] ;fdflhs tyf k/f]ksf/sf If]qx¿ tf]sL pBdL Joj;foLx¿af6 ;f] If]qdf vr{ u/]df cfo s/ k|of]hgsf nflu s§L ug{ kfpg] /sdsf] ;Ldfdf jl[4 u/L ?= @) nfv sfod ug'{ kb{5 .

• /fli6«o w/f]x/, :6]l8od, ljZj ljBfno h:tf k|of]hgdf ul/Psf] k|dfl0ft vr{ k"/} s6fpg kfpg] Joj:yf ug{ pko'Qm x'g] 5 .

• @)&@ a}zfvdf cfPsf] ljgf;sf/L dxfe"sDksf] sf/0f /fi6« k'glg{df{0f ug'{ kg]{ cfjZostf ePsf]n] g]kfn ;/sf/ jf g]kfn ;/sf/af6 u7g ul/Psf] k'glg{df{0f k|lws/0faf6 k"j{:jLs[lt lnO{ tf]lsPsf] If]qdf ul/g] k|dfl0ft nufgL cfo s/ k|of]hgsf] lgldQ vr{ s§L bfaL ug{ kfpg] Joj:yf u/]sf] v08df k'glg{df{0fdf lghL If]qsf] ;xeflutf a9fpg ;lsG5 .

• k|wfgdGqL /fxtsf]ifdf hDdf u/]sf] /sd cfo s/ k|of]hgsf] lgldQ vr{ s§L bfaL ug{ kfpg] Joj:yf u/]df ljktdf cfjZos yk ;|f]t kl/rfng x'g ;Sg]

ePsf]n] o:tf] vr{ s6\6L bfaL ug{ kfpg] :yfoL Joj:yf ul/g' kb{5 .

~ 210 ~


• s/ 5'6 kfPsf ;+:yfx¿nfO{ lbOg] rGbf pkxf/ jfkt s§L ug{ kfpg] /sd ?=

! nfvnfO{ bf]Jj/ ul/g' kb{5 .

%=^ JolQmut cfo s/sf] b/

cfo s/ dWo] JolQmut cfo s/ k|ultzLn b/n] nufOG5 eg] ;+:yfut cfo s/

;db/n] . JolQmut cfo s/ ;dfhdf cfosf] c;dfg ljt/0fnfO{ Go"g ug]{ p2]Zon]

k|ultlzn b/n] nufOG5 . o:tf] b/ cGtu{t hlt hlt cfo a9\b} hfG5 cfo s/sf]

b/ klg a9\b} hfG5 . To;n] ubf{ a9L cfo x'g]n] t'ngfTds ?kdf a9L k|ltztn]

s/ ltb}{ hfg' kb{5 .

cfo s/n] sfd ug]{, art ug]{, nufgL ug]{ h:tf s[ofsnfknfO{ xtf]T;flxt ug]{

x'+bf cfo s/sf b/sf] tx hlt sd ug{ ;Sof], Tolt cfo s/af6 cy{tGqdf kg]{

cfly{s nfut sd x'g hfG5 . o;}u/L cfo s/sf b/sf] ;+Vof hlt sd ug{

;Sof] Tolt cfo s/sf] s/bftf ;xeflutf nfut tyf k|zf;lgs vr{ sd x'g]

x'G5 . o;n] ubf{ s/ ;'wf/sf ;Gbe{df cfo s/sf b/sf] tx tyf ;+Vof 36fpg]

k|rng vf;u/L ;g !(*) sf] dWofGt/ kl5 ljZje/ km}lnPsf] 5 . sltko b]zn]

t JolQmut cfo s/sf] Go"g :t/sf] Psn b/ (Flat Rate) sfod u/]sf 5g\ .

pbfx/0fsf nflu JolQmut cfo s/sf] b/ ?;df !# k|ltzt 5 eg] blIf0f Pl;ofdf

dflNbE;n] JolQmut cfo s/sf] b/ !% k|ltzt sfod u/]sf] 5 .

o; ;Gbe{df g]kfndf klg cfo s/sf b/sf] ;+Vof tyf txdf 7"nf] s6f}lt

ul/Psf] 5 . o;f] ePtf klg cfo s/sf] sf/0fn] ;d]t sltko Jofkf/L÷Joj;foL

cgf}krfl/s If]qd} /xg] k|j[lQnfO{ lg?T;flxt ug{ cfo s/sf b/sf] ;+/rgfdf s]xL

kl/jt{g ug{ cfjZos 5 . pbfx/0fsf nflu xfn JolQmut cfo s/sf] z'?s} b/

!% k|ltzt 5 h'g blIf0f Pl;ofdf dfq geO{ ljZjsf w]/} b]zsf] z'?sf] ;LdfGt

b/sf] t'ngfdf a9L 5 . s/bftfnfO{ cfo s/ Joj:yfdf k|j]z ugf{;fy Ps}k6s !%

k|ltztsf] s/ ltg'{ kg]{ ePsf]n] klg sltko JolQm cfo s/df k|j]z ug{ grfx]sf

x'g ;S5g\ . o;/L cfo s/sf] Go"gtd ;LdfGt b/ rsf{] ePsf]n] o;n] sltko

JolQmnfO{ cgf}krfl/s If]qdf /xg k|f]]T;flxt u/]sf] x'g ;S5 .

g]kfndf cfo s/sf] Go"gtd ;LdfGt b/ dfq xf]Og, #% k|ltzt -@% k|ltzt / @%

nfv dflysf] cfodf $) k|ltzt ;/rfh{_ sf] pRrtd ;LdfGt b/ klg cGo blIf0f

~ 211 ~

cfo s/

Pl;ofnL /fi6«x¿sf ;fy} w]/} b]zsf] t'ngfdf a9L 5 . of] b/ 36fOg' kg]{ ;'emfj cfof]unfO{ ljleGg JolQm tyf ;+3 ;+:yfx¿af6 k|fKt ePsf] 5 .

JolQmut cfo s/sf] b/ dfq xf]Og, cfosf] :Nofjdf klg kl/jt{gsf] vf+rf] 5 . cfo s/sf] klxnf] b/ nfUg] cfosf] dfqf (Income Bracket) ?= !)),))) dfq 5 h'g Hofb} ;fgf] 5 . o;n] Bracket Creep sf] ;d:of lgDTofpF5 .

g]kfndf JolQmut cfo s/sf jt{dfg b/x¿ lgDg k|sf/ 5g\ M

tflnsf %=#M JolQmut cfo s/sf] jt{dfg b/sf] ;+/rgf

s/ of]Uo v'b cfo s/sf] b/?= @%),))) ;Dd ! k|ltzt*To; kl5sf]] ?= ! nfv !% k|ltztTo; eGbf dfly hlt;'s} ePklg @% k|ltzt?= @% nfveGbf dfly #% k|ltzt

-$) k|ltzt ;/rfh{_

* ;fdflhs ;'/Iff s/, kfl/>lds cfo x'g]sf] xsdf dfq nfu' .

;|f]tM cfly{s P]g @)&!

;fs{ d'n'sdf JolQmut cfo s/sf b/x¿ lgDgfg';f/ 5g\ M

tflnsf %=$M ;fs{ d'n'sx¿df JolQmut cfo s/sf] b/

b]z s/ nfUg] cfo b/

ckmuflg:tfg ckmufgL) – ^),))) )

^),))! – !%),))) @

!%),))! – !,@)),))) !)

!,@)),))) dfly @)

j+unfb]z 6fsfz'? @@),))) )

To; kl5 #)), ))) !)

To; kl5 $)),))) !%

To; kl5 %)),))) @)

To; kl5 #,))),))) @%

jf+sL #)

~ 212 ~


e'6fg Go") – !)), ))) )

!)),))! – @%),))) !)

@%),))!– %)),))) !%

%)),))! – !, ))),))) @)

!,))),))) dfly @%

ef/t ?k}of) – @%),))) )

@%),))! – %)),))) !)

%)),))! – !,))),))) @)

!,))),))) dfly #)

dflNbE; ?lkmof%)),))) )

%)),))) dfly !%

Kfls:tfg ?lkof) – $)),))) )

$)),))! – &%), ))) !)

&%),))! – !,%)),))) !%

!,%)),))! – @,%)),))) @)

@,%)),))! –$,))),))) @%

$,))),))! – ^,))),))) #)

^,))),))) dfly #%

>Ln+sf ?lkof

) – %)),))) $

%)),))! – !,))),))) *

!,))),))! – !,%)),))) !@

!,%)),))! – @,))),))) @)

@,))),))) dfly @$

;|f]tM Rup Khadka, The SAARC TAX System, Pairabi Publications, Kathmandu, 2015,

pp.151-153.

dfly pNn]v ul/P cg';f/ ;fs{ If]qdf dflNbE; jfx]s g]kfn / cGo ;j} ;fs{

b]zx¿n] JolQmut cfo s/ k|ultzLn b/n] nufPsf 5g\ .

~ 213 ~

cfo s/

;'emfj

JolQmut cfo s/sf] b/sf] ;+/rgf lgDgfg';f/ ul/g' kb{5M

tflnsf %=%M JolQmut cfo s/sf] k|:tfljt b/sf] ;+/rgf

s/ nfUg] cfo s/ b/ -k|ltzt_s/ nfUg] klxnf] ?= $)),))) !)To;kl5sf] ?= !,#)),))) @)To;kl5sf] hlt;'s} /sd #)

;fdflhs ;'/Iff s/ nfu" ul/Pkl5 JolQmut cfo s/ / ;fdflhs ;'/Iff s/sf]

s'n ef/ ;f] s/ nufpg' eGbf cuf8Lsf] JolQmut cfo s/sf] s'n ef/ eGbf a9L

x'g' x'b}g .

%=& ;+:yfut cfo s/sf] b/

;+:yfut cfo s/ sfg"gL JolQmdf nfUg] ePsf]n] To;nfO{ lgDg sf/0fn] ljt/0fd'vL agfpg gkg]{ x'+bf ;db/n] nufOPsf] kfO{G5 .

k|ydtM ;+:yfut cfo s/ k|0ffnLdf JolQmut cfo s/ k|0ffnLdf h:t} ;dfgtfsf] cfwf/df k|ultzLn b/sf] ;+/rgf x'g'kg]{ ts{ cf}lrTok"0f{ b]lv+b}g lsgeg] sDkgLx¿ eg]sf JolQmx¿nfO{ cfo k|jfx ug]{ dfWod dfq x'g\ . s/ ltg]{ Ifdtfsf] b[li6n] sDkgLsf] cfsf/n] klg Tolt dxTj /fVb}g .

bf];|f], Psn b/n] k|ultlzn s/sf] b/n] h:tf] ;Ifdtfk"j{s k|efjsf/L ?kdf ;+rfng ePsf / a9L gfkmf cfh{g ug{ ;kmn sDkgLx¿nfO{ lg?T;flxt÷dsf{ kfb}{g . k|ultlzn s/sf] b/ ePsf] cj:yfdf ;Ifdtfk"j{s ;+rfng eO{ a9L gfkmf cfh{g ug]{ sDkgLn] c;Ifd / sd gfkmf cfh{g ug]{ sDkgLn] eGbf a9L s/ ltg'{kg]{ x'G5 . o:tf] cj:yfdf ;Ifdtfk"j{s ;+rflnt sDkgLn] cfˆgf] s/ bfloTj sd ug]{ pb\b]Zon] gfkmf sd ePsf] b]vfpg a9L vr{ s§L bfjL ug{ ;Sb5 . cyf{t, 7"nf] sDkgL cfly{s sf/0fn] geO{ s/ bfloTj sd ug]{ p2]Zon] ;;fgf PsfO{x¿df ljeSt x'g klg ;Sb5 h;n] ubf{ Psflt/ /fh:jdf xfgL k'Ub5 eg] o;n] ubf{ cfly{s ljs[lt klg ;[hgf x'g hfG5 .

t];|f], k|ultzLn ;+:yfut cfo s/sf] b/n] sDkgLx¿nfO{ sfuhL ?kdf k'gu{7g jf

k'g;+{/rgf u/]sf] b]vfO{ s/ 5nL ug{ k|f]T;flxt ub{5÷ug{;S5 .

~ 214 ~


plNnlvt sf/0fx¿n] ;fs{ d'n'sx¿n] lgDgfg';f/ ;+:yfut cfo s/sf] Psnb/

cjnDag u/]sf 5g\M

tflnsf %=^M g]kfndf ;+:yfut cfo s/sf] b/

s/sf b/x¿ lgsfox¿

@) k|ltzt ljz]if pBf]u / a"6 k|0ffnLdf ;+rflnt lgsfosf] nflu

!% k|ltzt pTkfbgd"ns pBf]usf] lgsf;Laf6 cflh{t cfodf

#) k|ltzt a}+s, ljlQo ;+:yf, aLdf sDkgLx¿, k]6«f]lnod pTvgg ug]{ pBf]u,

dlb/f tyf ;"tL{hGo j:t'sf] sf/f]af/ ug]{ lgsfo

@% k|ltzt ;fdfGo ;+:yfut cfo s/sf] b/


g]kfn jfx]s cGo ;fs{ d'n'sx¿df ljBdfg ;+:yfut cfo s/sf b/x¿ lgDg

k|sf/ 5g\ M

tflnsf %=&M cGo ;fs{ d'n'sdf ;+:yfut cfo s/sf] b/

b]zs/sf] b/ -k|ltzt_

lgsfox¿

ckmuflg:tfg @)

a+unfb]z

@&=% ;"rLs[t sDkgLx¿#% afl0fHo a}+s / ;"rLs[t gePsf sDkgLx¿$) ;"rLs[t ePsf r'/f]6 pTkfbs sDkgLx¿

$@=% a}+s, aLdf / ljlQo ;+yfx¿$% r'/f]6 tyf df]afO{n kmf]gsf]] sf/f]af/ ug]{ sDkgLx¿

e'6fg #)ef/t #) cltl/Qm s/x¿ yk nfUg]dfnlbE; !%

kfls:tfg

#% a}+sx¿#$ cGo sDkgLx¿

@) ;fgf sDkgLx¿

>Ln+sf@* ;fdfGo ;+:yfut cfo s/sf] b/

!@ %) nfv >Ln+sg ?k+}of eGbf 36L s/of]Uo cfo x'g] sDkgLx¿

;|f]tM Rup Khadka, The SAARC TAX System, Pairabi Publications, Kathmandu, 2015,

pp. 189-190.

~ 215 ~

cfo s/

o;/L g]kfn nufot ;fs{ If]qsf ljleGg b]zx¿n] ;+:yfut cfo s/sf] Psn b/

nufPsf 5g\ . ;}4flGts cjwf/0ff tyf cGt/f{li6«o ;fdfGo k|rng klg oxL xf] .

;+:yfut cfo s/sf] ;db/ ePklg s]xL ;fs{ b]zx¿n] ljleGg p2]Zo k|flKtsf]

nflu km/s km/s sDkgLsf] nflu km/s km/s b/sf] Joj:yf u/]sf] ;d]t kfO{G5 .

kfls:tfg / >Ln+sfdf ;fgf sDkgLx¿sf] nflu sd b/n] s/ lt/] x'g] Joj:yf

/x]sf] 5 eg] a+unfb]zdf ;"rLs[t sDkgLx¿n] ;fdfGo ;+:yfut cfo s/sf] b/

eGbf 36L b/n] s/ ltg{ kfpg] Joj:yf ul/Psf] 5 . g]kfndf klg ;+:yfut cfo

s/sf] Psn b/ ePklg of] b/ ljleGg k|sf/sf Joj;fosf nflu leGgfleGg}

tf]lsPsf] 5 . a}+s tyf ljQLo ;+:yfsf] nflu tf]lsPsf] ;+:yfut cfo s/sf] b/

cGo k|sf/sf s/bftfsf] b/ eGbf s]xL a9L 5 . ;+:yfut cfo s/sf] 7"nf] lx:;f

a}+lsË Joj;foaf6 cfpg] u/]sf] kl/k|]Iodf cfo s/ /fh:j ;+sng sd gxf];\ eGg]

p2]Zon] ljutdf cGo k|sf/sf] cfodf nfUg] cfo s/sf] b/ h'g lx;fjn] 36fOPsf]

lyof], a}+lsË If]qsf] cfodf nfUg] cfo s/sf] b/ ;f]xL cg'kftdf g36fOPsf] x'g

;S5 . ljQLo If]q Tolt k|lt:kwf{Tds gePsf], a}+sn] lng] / lbg] Aofh b/ lar

7"nf] leGgtf /x]sf], o; If]qdf d"No clej[l4 s/ klg nfu" gul/Psf] / gub

k|flKtsf] cfwf/df Aofh cfDbfgL u0fgf ug{ ;Sg] Pj+ hf]lvd Aoxf]g]{ sf]if afktsf]

Aoa:yf (Loan Loss Provision) /sd vr{ s§L bfaL ug{ ;Sg] Joj:yf ePsf]n]

o; If]qsf] nflu ;+:yfut cfo s/sf] b/ s]xL pRr /flvPsf] 5 .

a}+lsË Joj;fo ug]{ JolQmsf] wf/0ff cg';f/ a}+lsË If]qsf] nflu cGo If]qsf] nflu

eGbf a9L b/df s/ ltg'{kg]{ Joj:yfn] pgLx¿k|lt e]befjhGo Jojxf/ x'g'sf] ;fy}

pgLx¿sf] :jfefljs d'gfkmfdf ;d]t cgfjZos s6f}tL x'g hfG5 . o;/L :jfefljs

?kdf k|fKt d'gfkmfdf x'g] s6f}tLn] a}+s tyf ljlQo ;+:yfx¿af6 cy{tGqdf x'g]

;fwgsf] kl/rfng / ljt/0fnfO{ ;d]t k|lts'n c;/ kfl//x]sf] x'G5 . artstf{

tyf C0fbftfsf] ;fk]lIfs d"No / k|ltkmndf cgfjZos / c:jfefljs s6f}tL x'g

hf+bf o;n] cy{tGqsf] ;du| nufgL tyf artsf] :t/nfO{ ;d]t sd ub{5 . a}+lsË

If]qn] ljutsf] t'ngfdf jt{dfg ;dodf sd ljz]if ;'ljwf k|fKt u/]sf] b]lvG5 .

xfn of] If]q a9L k|lt:kwL{ ePsf] dfq xf]Og, o; If]qsf] d'Vo cfDbfgLsf] ;|f]t

lgIf]kstf{x¿nfO{ lbg] eGbf C0fLx¿af6 lng] Aofh b/ aLrsf] cGt/ (Spread) klg sd x'+b} uPsf] kfOG5 . o;n] ubf{ xfn a}+lsË If]qdf nufOPsf] ;+:yfut cfo

s/sf] b/nfO{ klg 36fpg' kg]{ wf/0ff ;d]t /x]sf] kfOG5 .

~ 216 ~


;+:yfut cfo s/sf] #) k|ltztsf] b/ kl5Nnf jif{x¿df aLdf, k]6«f]n, dlb/f

tyf ;'lt{hGo kbfy{ pTkfbssf] nflu klg nfu" ul/Psf] 5 . ;}4flGts lx;fjn]

cGo If]qsf] t'ngfdf oL If]qsf nflu cfo s/sf] b/ pRr x'g'kg]{ 7"nf] cf}lrTo

5}g . ;+:yfut cfo s/sf] Pp6f p2]Zo ;+/If0f gLlt cGtu{t ljsl;t ePsf

sDkgLx¿nfO{ cfly{s ;Ifdtfsf] sf/0fn] eGbf klg ;/sf/L ;+/If0fsf sf/0fn] a9L

d'gfkmf x'g] / To;sf] s]xL lx:;f ;+:yfut cfo s/sf] dfWodn] ;/sf/n] lng] eGg]

/x]sf] 5 . s'g} If]qdf cGo If]qsf] t'ngfdf ;+:yfut cfo s/sf] b/ a9L nufpgsf]

nflu To; If]qdf Psflwsf/ jf cfly{s ef8f (Economic Rent) lng ;lsg] l:ylt

x'g' kb{5 . t/ g]kfndf xfn hnljB't\ afx]s cGo If]q o:tf] l:yltdf 5}g . t/

csf]{tk{m Pp6} Jofkfl/s ;d"x cGtu{tsf ljleGg Joj;fo dWo] s'g}df j9L b/ /

s'g}df sd b/n] s/ nfUg] ePdf s/bftfn] vr{ a9L b/sf] s/ nfUg] sf/f]jf/df

b]vfO Transfer Pricing x'g] ;+efjgf j9fp+5 .

xfn lgsf;Lsf] cfodf @) k|ltzt cfo s/ 5'6 lbOPsf] 5 h'g ljZj Jofkf/

;+u7gsf] l;4fGt;Fu d]n vfFb}g . g]kfn cltsd ljsl;t b]zsf] x}l;otn] cfo

s/df o; lsl;dsf] /fxt lbg ;Sg] ePtf klg o;sf] nflu s]xL kxn ug'{kg]{

x'G5 . ;g\ @)@@ df g]kfn cltsd ljsl;t b]zsf] >]0fLaf6 ljsf;zLn b]zsf]

>]0fLdf :t/f]Gglt ePdf lgsf;L cfodf cfo s/ /fxt lbg gkfpg] x'g]5 . o;sf

;fy} ljsf;zLn b]zdf :t/f]Gglt ePkl5 :jb]zL >d, :yfgLo sRrf kbfy{sf]

k|of]u cflbsf] cfwf/df cfo s/df ;x'lnot lbg gldNg] x'g]5 . o; ;DjGwL

hfgsf/L lghL If]qnfO{ ;dod} lbOg' kb{5 .

JolQmut cfo s/sf] pRrtd ;LdfGt b/ #% / ;+:yfut cfo s/sf] b/ @%

k|ltzt ePsf]n] o;n] Psnf}6L kmd{sf] ;§f sDkgL :yfkgf ug{ clek|]l/t u/]sf] x'g

;S5 . x'gt Psnf}6L kmd{sf] s/of]Uo cfoaf6 JolQmut÷kfl/jfl/s 5'6, cjsfz

sf]ifdf of]ubfg u/]sf] /sd tyf aLdf lk|ldod cflb ;d]t 36fpg kfpg] ePsf]

/ To:t} lgsfon] ;+:yfut cfo s/ e'QmfgL u/]kZrft z]o/wgLnfO{ ljt/0f ul/g]

nfefz+df ;d]t s/ nfUg] x'+bf Ps lglZrt cfo;Dd Effective Tax Rate Psnf}6L

kmd{nfO{ sd g} /x]sf] 5 . t/ Psnf}6L kmd{sf] dflyNnf] cfodf a9L s/ nfUg]

l:ylt 5 . JolStut / ;+:yfut cfo s/sf b/x¿df tfbfTDo ePg eg] To;n]

cfly{s c;IfdtfnfO{ cfdGq0f ub{5 . olb JolStut cfo s/sf] ;LdfGt pRrtd

b/ ;+:yfut cfo s/sf] b/eGbf 36L ePdf o;n] Joj;foLx¿nfO{ s/ art

~ 217 ~

cfo s/

ug{sf] nflu sDkgLx¿eGbf JolStut kmd{x¿sf] dfWodaf6 Joj;fo ug{ k|f]T;flxt ub{5 . olb JolStut cfo s/sf] b/eGbf ;+:yfut cfo s/sf] b/ 36L ePdf sDkgLsf dflns cyf{t c+lzof/x¿n] k|fKt ug]{ nfef+zdf cltl/St s/ ltg'{ kg]{ x'g ;S5 . h;n] sDkgLx¿nfO{ JolStut kmd{x¿sf] t'ngfdf s/sf] kmfObf a9L x'g hfg] / pgLx¿n] nfef+z ljt/0f gu/L ;+lrt d'gfkmfsf] ?kdf gfkmf /flv/xg] x'g ;S5 . o:tf] ePdf :jfefljs ?kdf x'g'kg]{ d'gfkmf ljt/0f geO{ sDkgLsf] vftfdf ;+lrt d'gfkmfsf] ?kdf /lx/xg] x'G5 lsgls d'gfkmfnfO{ nfef+zsf] ?kdf ljt/0f ubf{ c+lzof/x¿n] cltl/St s/ ltg'{ kb{5 . o:tf] l:yltsf] ;[hgf x'g' eg]sf] cfly{s b[li6sf]0faf6 cfbz{td cj:yf xf]O{g, t;y{ JolStut / ;+:yfut cfo s/sf b/x¿df tfbfTDo sfod ul/g'kb{5 .

s/sf] kmfO{bfs} nflu dfq} JolStut kmd{ jf sDkgLsf] 5gf}6 ug'{kg]{ cj:yf gcfcf]; egL ljleGg b]zx¿n] ;+:yfut cfo s/sf] b/ / JolStut cfo s/sf] pRrtd ;LdfGt b/ Ps} :t/df /fVg k|ofzu/]sf] kfOG5 . o;}u/L k|fs[lts JolQm / lgsfo lar s/ nufpg] tl/sf km/s ePdf klg To;n] cfly{s c;Ifdtf lgDTofpg] x'bf oL b'O{ s/sf] ;+/rgf tyf ;+rfng k|lqmofdf Ps?kdf Nofpg' kb{5 .

;'emfj

• xfn ;+:yfut cfo s/sf] b/df ul/Psf ljleGg s6f}ltnfO{ qmlds ?kn] x6fpb} ;+:yfut s/ ;j} If]qdf ;dfg lsl;dn] nfUg] jftfj/0f l;h{gf ub}{ hfg' kb{5 . d'n'ssf] ;jf{+lu0f ljsf; gLltdf ;xof]u k'¥ofpgsf] nflu nufgL cfslif{t ug{ ;+:yfut cfo s/sf] b/ cGo ;fs{ d'n'ssf] cfo s/sf] b/eGbf

sd x'g' kb{5 eGg] cfof]usf] ;'emfj 5 .

%=* ;fgf Joj;foLx¿sf] nflu ljz]if Joj:yf

clwsf+z ;fgf Jofkf/Lx¿ c;+ul7t tyf s/ k|0ffnLaf/] Tolt hfgsf/ x'+b}gg\ . /, ltgLx¿ ;fdfGo cfo s/cGtu{t kfngf ug'{kg{] ljhs hf/L ug]{, n]vf /fVg], ljj/0f k]z ug]{ tyf s/ ltg]{ h:tf cf}krfl/stf k"/f ug{ ;Sb}gg\ . o:tf s/bftfx¿ xhf/f}+–nfvf}+sf] ;+Vofdf x'g] ePsf]n] ltgLx¿sf] sf/f]af/sf] s/ k|zf;gn] cg'udg klg ug{ sl7g x'G5 . ;fgf Joj;foLx¿nfO{ cfo s/sf] k|fjwfg cg';f/ s/ nufpFbf cGo s/bftfsf] t'ngfdf Psflt/ ;fgf s/bftfaf6 ;/sf/nfO{ k|fKt x'g] /fh:j gu0o x'G5 eg] csf]{tkm{ ltgLx¿n] Joxf]g'{kg]{ s/ kl/kfng vr{ tyf

~ 218 ~


;/sf/n] s/ c;'n ubf{ nfUg] k|zf;lgs vr{ a9L x'g hfG5 . o;}n] ljleGg

b]zdf ;fgf Jofkf/Lx¿sf] nflu ;/nLs[t Joj:yf ul/Psf] kfOG5 .

g]kfndf klg xfn ;fgf Joj;fox¿sf nflu k"jf{g'dflgt s/sf] ;/nLs[t Joj:yf

ul/Psf] 5 . o; cGtu{t Joj;foaf6 k|fKt cfo ?= @ nfv / Joj;fosf] sf/f]af/

?= @) nfv eGbf a9L gePsf] k|fs[lts AolQmn] k"jf{g'dflgt (Presumptive) ?kdf

cfo s/ bfloTj Plsg u/L s/ bflvnf ug{ 5gf}6 ug{ ;Sb5g\ . o:tf], Joj:yf

5gf}6 ug]{ k|fs[lts JolQmn], e'QmfgL ePsf] s/s§L bfaL ug{, bDkltsf] nflu

pknAw 5'6 bfaL ug{, cf}ifwL pkrf/ afktsf] s/ ldnfg ug{ / :jLs[t cjsfz

sf]ifdf ;DaGwL Aoa:yf eg] pkof]u ug{ kfp+b}gg\ . o;/L k"jf{g'dflgt ?kdf cfo

s/ bfloTj Plsg u/L s/ bflvnf ug{ 5gf}6 u/]sf] ca:yfdf, dxfgu/kflnsf

jf pk—dxfgu/kflnsf If]qdf Joj;fo ug]{ k|fs[lts AolQmsf xsdf ?= % xhf/,

gu/kflnsf If]qdf Joj;fo ug]{ k|fs[lts AolQmsf xsdf ?= @ xhf/ % ;o tyf

cGo s'g} :yfgdf Aoj;fo ug]{ k|fs[lts AolQmsf xsdf ?= ! xhf/ % ;o sf] s/

nfUg] Aoa:yf 5 .

cfof]un] ljleGg :yfgdf cfof]hgf u/]sf cGtlqm{of sfo{qmddf ;fgf Joj;foLx¿sf]

nflu klg s/;DaGwL ;/nLs[t Joj:yf x'g'kg]{ ;'emfjx¿ k|fKt ePsf lyP . jflif{s

?= @) nfv eGbf a9L sf/f]jf/ x'g] ePtf klg s/ kl/kfng ug{ eg] ljleGg

sf/0fn] c;Ifd /x]sf s/bftfsf] ;+Vof;d]t oy]i6 /x]sf] ;Gbe{df k"jf{g'dflgt

s/;DaGwL Joj:yfsf] cnfjf sf/f]jf/sf] cfwf/df s/ ltg]{ Joj:yf ePdf klxnf

k"jf{g'dflgt s/ lt/L cfPsf s/bftf;d]t jf:tljs sf/f]jf/sf] cfwf/df ;/nLs[t

s/ ltg{ tTk/ x'g]5g\ eGg] cfof]usf] ;d]t wf/0ff 5 .

;'emfj

k"jf{g'dflgt s/;DaGwL xfnsf] Joj:yfnfO{ lg/Gt/tf lbOg' kb{5 . jflif{s ?= @)

nfvb]lv d'No clej[l4 s/ gnfUg] ;Ldf;Ddsf] sf/f]af/ ug]{ k|fs[lts JolQmn]

cfˆgf] s'n sf/f]af/sf] !=% k|ltztn] sf/f]af/ s/ (Turnover Tax) ltg'{kg]{

Joj:yf ul/g'kb{5 eGg] cfof]usf] ;'emfj 5 . lglZrt k|ltzt sld;g kfpg]

sf/f]af/ ug]{ Ph]G;L Joj;fosf] nflu eg] s/sf] b/ )=% x'g'kb{5 eGg] cfof]usf]

;'emfj 5 . o;/L sf/f]af/ s/ ltg]{ Joj;foLn] cfˆgf] cfodf cfo s/ ltg'{

gkg]{, d"No clej[l4 s/sf] nflu btf{ x'g' gkg]{ / laqmLdf d"No clej[4 s/ c;'n

~ 219 ~

cfo s/

ug'{ gkg]{ Joj:yf ug'{kb{5 . sf/f]af/sf cfwf/df s/ ltg]{ s/bftfn] ls:tfaGbLsf

cfwf/df -kf}if d;fGt, r}q d;fGt tyf cfiff9 d;fGt_ s/ ltg]{ / Pp6f ;/n

lsl;dsf] jflif{s ljj/0f cfGtl/s /fh:j sfof{nodf a'emfpg' kg]{ Joj:yf ul/g'

kb{5 . k"jf{g'dflgt s/sf ;DaGwdf Joj:yf ePh:t} sf/f]jf/sf] cfwf/df s/ ltg]{

k|fs[lts JolQmn] e'QmfgLdf ePsf] s/ s§L bfjL ldnfg ug{, bDklQsf] nflu

pknAw 5'6 bfjL ug{, cf}ifwf]krf/ s/ ldnfg ug{, :jLs[t cjsfz sf]if;DaGwL

Joj:yf nufotsf ;'ljwf pkof]u ug{ kfpFb}g . s/bftfsf] laqmL cGoyf k|dfl0ft

ePdf afx]s s/bftfn] 3f]if0ff u/]sf] laqmL /sd dfGo x'g' kb{5 . o;/L s/bftfn]

k]z u/]sf] sf/f]jf/ s/sf] ljj/0fdf lghsf] cfo slt xf] eg]/ b]lvFb}g . t/ sf/f]jf/

s/sf] b/ sf/f]jf/sf] k|s[ltcg';f/ x'g ;Sg] ;+efljt cfosf] cfwf/df tf]lsPsf]

x'Fbf s/bftfn] lt/]sf] s/ /fh:jsf] lglZrt u'0ff;Ddsf] /sdnfO{ Joj;fosf] cfo

dflgg] Joj:yf ul/g'kb{5 .

sf/f]af/df s/ nfUg] Joj;foLdWo] tf]lsPsf] If]qdf sfo{/t tf]lsPsf Joj;foLn]

clgjfo{ ?kdf ljB'lto gubL lstfa (Electronic Cash Register) /fVg'kg]{ /

cGon] laqmLsf] ljj/0f /fVg'kg]{ Joj:yf ug'{kb{5 . cfufdL # jif{leq sf/f]af/sf]

cfwf/df s/ nfUg] ;j} s/bftfn] Sof; /lh:6/ clgjfo{ ?kdf k|of]u ug'{kb{5 .

sf/f]af/sf] cfwf/df s/ nfUg] s/bftfn] Sof; /lh:6/ v/Lb ubf{ nfu]sf] vr{ Ps

lglZrt l;df Pj+ k|s[of leq /xL lghn] ltg{'kg]{ sf/f]af/ s/ /sd;Fu ldnfpg

kfpg''kg]{ Joj:yf klg ul/g'kb{5 . s/bftfn] vl/bsf] ;Ssn lahs sfof{nodf jf

cfGtl/s /fh:j ljefun] tf]s]sf] lgsfodf bflvnf u/]df To:tf] vl/bdf nfu]sf]

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ul/g'kb{5 . o;/L s/bftfn] lkmtf{ kfpg] /sd cfufdL ls:tfdf ltg'{kg]{ /sdaf6

36fpg ;Sg] Joj:yf ul/g'kb{5 .

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ug{sf nflu ltgLx¿n] v/Lb ljhs cfGtl/s /fh:j sfof{no jf cfGtl/s /fh:j

ljefun] tf]s]sf] lgsfonfO{ k]z u/]df To;jfkt lr7\7f jf o:t} ljz]if of]hgf

(Scheme) nfu" u/L lt/]sf] s/sf] s]xL c+z lkmtf{ k|fKt ug]{ Joj:yf ldnfpg'kb{5 .

o:tf] ljz]if of]hgf k|To]s dlxgf sfof{Gjog ug'{kb{5 jf lr7\7f dlxgfsf] Psk6s

vf]Ng] Joj:yf ug'{kb{5 .

~ 220 ~


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• 6«]S6/ / kfj/ l6n/ wgLnfO{ ?= &%).–

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cfo s/ k|0ffnLnfO{ ;/n tyf kf/bzL{ agfpg, lgjf{w ?kdf ;/sf/L 9's'6Ldf /fh:j k|jfx u/L ;/sf/sf] Cash Flow sf] l:ylt ;'wfg{ / /fh:j r'xfj6 lgoGq0f ug{ afl;Gbf AolQmn] ug]{ g]kfn ;|f]t ePsf] kfl/>lds, Jofh, nfef+z, ef8f, cjsfz e'QmfgL, ;]jf z'Ns, 7]Ssf nufotsf e'QmfgLdf ;|f]tdf g} cu|Ld s/s§L x'g] Joj:yf 5 . ;|f]tdf jf e'StfgLsf avt ul/Psf] sltko s/ s§L clGtd ;d]t x'G5 . clGtd x'g] s/ s§L x'g] e'QmfgL k|fKt ug]{ AolQmn] ;f] cfo jif{sf] s"n s/ bfloTj lgwf{/0f ubf{ To:tf] cfonfO{ cfodf ;dfj]z ug'{ kb}{g, To:tf] cfo afkt s'g} vr{ s§L bfjL ug{ klg kfO{+b}g / cu|Ld ?kdf s/ s§L ePsf] /sd cGo s/ bfloTj;+u ldnfg ug{ jf lkmtf{ bfjL ug{ klg kfO{+b}g . csf]{tkm{, clGtd gx'g] s/ s§LnfO{ cu|Ld s/sf] ?kdf lnO{G5 . h'g cfodf ul/Psf] s/ s§L clGtd x'+b}g

~ 221 ~

cfo s/

To:tf] cfonfO{ ;f] cfojif{sf] s/ bfloTj lgwf{/0f ubf{ cfodf ;dfj]z ug'{kb{5 / o:tf] cfo cfh{sf] nflu ePsf vr{x¿ cfo u0fgf ubf{ vr{sf] ?kdf s§L bfaL ug{ kfO{G5 . clGtd s/ s§L gx'g] s/ /sd ;f] cfojif{sf] nflu ltg'{kg]{ s/ /sddf ldnfg ug{ kfOG5 . olb s/ s§L ul/Psf] /sd ;f] cfojif{sf] nflu s'n ltg'{kg]{ s/ bfloTj afktsf] /sdeGbf 36L ePdf s/bftfn] ltg'{kg]{ s/ /sd / s/ s§L ul/Psf] /sd aLrsf] km/s /sd s/bftfn] ;/sf/nfO{ ltg'{kb{5 eg] olb s/ s§L ul/Psf] /sd ;f] cfojif{sf] nflu s'n ltg'{kg]{ s/ bfloTj afktsf] /sdeGbf a9L ePdf s/bftfn] o:tf] a9L /sd lkmtf{ dfu ug{ ;Sb5 .

afl;Gbf AolQmn] xfn g]kfn ;|f]t ePsf] e'QmfgL ubf{ ug'{kg]{ s/ s§Lsf b/x¿

lgDg k|sf/ 5g\ M

tflnsf %=*M ;|f]tdf s/ s6\6L Joj:yf

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cg';"rL ! sf] bkmf ! jf @ df tf]lsPsf] b/n]

;fdfGotofM x'g]

;fdfGo Aofh e'QmfgL !%Ü gx'g]

k|fs[lts ;|f]t, /f]oN6L, ;]jf z'Ns, sldzg jf ljqmL jf]g; cfbL

!%Ü gx'g]

j}7s eQf, k6s] ?kdf ul/Psf] cWofkg u/fP afktsf] e'QmfgL

!%Ü x'g]

g]kfn ;/sf/ jf :jLs[t cjsfz sf]ifaf6 ePsf] cjsfz e'QmfgL af6 ?= %,)),))) jf %) Ü dWo] h'g a9L x'G5 ;f] 36fO{ afFsL /xg] e'QmfgLdf

%Ü

x'g]-lgoldt ?kdf e'QmfgL x'g] k]G;g afx]s_

g]kfn ;/sf/n] e'QmfgL ug]{ e'QmfgL k|fKt ug]{ AolQmsf] of]ubfg g/xg] (Non-contributory) cGo cjsf; e'QmfgL -h:t}, labf afktsf] /sd, pkbfg_

%Ü x'g]

cGo AolQmn] e'QmfgL ug]{ e'QmfgL k|fKt ug]{ AolQmsf] of]ubfg g/xg] (Non-contributory) cGo cjsf; e'QmfgL -h:t}, labf afktsf] /sd, pkbfg_

!%Ü x'g]

~ 222 ~


afl;Gbf /f]huf/ sDkgLn] u}/ afl;Gbf JolQmnfO{ e'QmfgL u/]sf] sldzgdf

% Ü x'g]

jfo'ofgsf] lnh -k§f_ jfktsf] /sd e'QmfgL

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g]kfndf ;|f]t ePsf] ef8f cGo !) Ü gx'g]

;fd'lxs nufgL sf]if -Do"Ro'cn km08_ af6 ljt/0f ul/g] k|ltkmnMk|fs[lts AolQmnfO{ cGo AolQmnfO{

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nfef+z % Ü x'g]

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% Ü x'g]

g]kfndf ;|f]t ePsf] / Joj;fo ;~rfng;+u ;DalGwt gePsf] v08df afl;Gbf a}+s, ljQLo ;+:yf jf C0fkq hf/L ug]{ cGo s'g} lgsfo jf k|rlnt sfg"g adf]lhd ;"rLs[t ePsf sDkgLn] s'g} k|fs[lts JolQmnfO{ lgIf]k, C0fkq, l8j]Gr/ tyf ;/sf/L j08sf] afkt e'Qmfg ug]{ Aofh

% Ü x'g]

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~ 223 ~

cfo s/

;flxTo, snf, ;+:s[lt, v]ns'b, kqsl/tf, lj1fg, k|ljlw tyf ;fj{hlgs k|zf;g If]qdf of]ubfg k'¥ofP jfkt k|fKt x'g] /fli6«o / cGt/f{li6«o :t/sf ? % nfv ;Ddsf] k'/:sf/

s/ s§L ug'{ gkg]{

s/ gnfUg]

s/f/ jf 7]Ssf jfkt ?= %),))) eGbf a9L /sdsf] e'QmfgL

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% Ü x'g]

u}/ afl;Gbf JolQmnfO{ e'QmfgL x'g] k'gjL{df lk|ldod

!=% Ü x'g]

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;"rgf lbP adf]lhd

x'g]

t/, lgDgfg';f/sf] e'QmfgLdf s/ s§L ug'{ kb}{gM

laa/0f s}lkmot

k|fs[lts JolQmn] u/]sf] Joj;fo ;+rfng;+u

;DalGwt afx]ssf cGo s'g} e'QmfgL,cfodf ;dfa]; ug'{ gkg]{

kqklqsfdf k|sflzt n]v /rgf jfktsf]

e'QmfgL / k|Zgkq tof/ u/] jf pQ/

k'l:tsf hf+r u/] jfktsf] e'QmfgL .

cfodf ;dfa]; ug'{ kg]{

afl;Gbf a}+s jf c? afl;Gbf ljQLo

;+:yfnfO{ lt/]sf] Jofhcfodf ;dfa]; ug'{ kg]{

s/ 5"6 kfPsf] e'QmfgL cfodf ;dfa]; ug'{ gkg]{

qm]l86 sf8{ hf/L ug]{ a}+snfO{ lt/]sf]

O06/l/hgn O06/r]Gh z'Nscfodf ;dfa]; ug'{ kg]{

;fd'lxs nufgL sf]if -d'Ro"cn km08_ nfO{

e'QmfgL ul/Psf] nfef+; / Aofh .cfodf ;dfa]; ug'{ gkg]{

~ 224 ~


kqklqsfdf k|sflzt n]v /rgf jfktsf] e'QmfgL / k|Zgkq tof/ u/] jf pQ/

k'l:tsf hf+r u/] jfktsf] e'QmfgLdf s/ s§L ug'{ kg]{ k|fawfg gePtfklg o:tf]

e'QmfgL s/ gnfUg] e'QmfgL gePsf]n] cfodf ;dfa]; ug'{kg]{ x'G5 . tyflk o:tf

e'QmfgL k|fKt ug]{ clwsf+z AolQmx¿n] o:tf e'QmfgLnfO{ cfodf ;dfa]; u/L

ljj/0f k]; u/]sf] kfO{b}g .

;|f]tdf s/ s§L ug]{ k|0ffnL] s/ k|zf;g tyf s/bftf b'j}sf] nflu cfsif{s x'g]

ePsf]n] o;sf] k|of]u ljZje/ ul/Psf] kfOG5 . o; k|0ffnLn] /fHosf]ifdf lgoldt /

l:y/ ?kn] /fh:jsf] cfk|jfx klg ub{5 . o;}u/L o; k|0ffnL cGtu{t 7"nf] ;+Vofdf

x'g] sd{rf/L÷sfdbf/, lgIf]kstf{ tyf c+lzof/x¿sf] t'ngfdf ;fk]lIfs ?kdf ;fgf]

;+Vofdf x'g] /f]huf/bftf, a}+s tyf sDkgL h:tf e'StfgLstf{x¿af6 e'StfgLs}

avt s/ s§L ug]{ Joj:yf ldnfO{ lghx¿af6 g} s/ ;+sng ul/g] x'+bf o;n] s/

5nL÷r'xfj6nfO{ sd ug{ klg ;xof]u k'Ub5 .

vf; u/]/ clGtd ?kdf s/ s§L x'g] Joj:yf cGtu{t ;|f]tdf s§L ePsf] s/ g}

clGtd x'g] / s/bftfn] s/ ljj/0f a'emfpg' gkg]{ x'+bf o; Joj:yfnfO{ /fh:j

;+sng ug{] ;xh k|0ffnLsf] ?kdf x]l/G5 . t/ cfof]un] ljleGg ;+:yf tyf JolQm;+u

u/]sf] 5nkmnsf] qmddf g]kfndf s/ s§L k|0ffnL :ki6 gePsf], cJofjxfl/s

Pj+ cgfjZos ?kdf em+eml6nf] ePsf] eGg] egfO /xsf] kfOof] . o; ;DjGwdf

p7fOPsf d'2fx¿ lgDgfg';f/ 5g\M

P]gdf ;]jfsf] kl/efiff gePsf] t/ ;]jf z'Nssf] kl/efiffdf sldzg, j}7s

eQf, Joj:yfkg z'Ns jf k|fljlws ;]jf z'NsnfO{ ;dfa]; u/]sf] kl/k|]Ifdf

;d]t O{G6/g]6 z'Ns, la1fkg z'Ns, xf]6nnfO{ ul/Psf] e'QmfgL h:tf cGo

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s§L /sd Pj+ Aofh, hl/jfgf tyf z'Ns bfaL ug]{ u/]sf] b]lvG5 . e'QmfgLdf

ug'{kg]{ s/ s§Lsf ;DaGwdf sfof{no Pj+ clws[taLr Psdt gePsf]n] ;d:of

pTkGg ePsf] 5 .

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;'ljwfsf] e'QmfgLdf %Ü sf b/n] dfq s/ s§f u/L e'QmfgL lbg' kb{5 . t/, o:t}

k|s[ltsf e'QmfgL g]kfn ;/sf/ afx]s cGo afl;Gbf AolQmn] u/]df eg]] !%Ü sf

b/n] s/ s§f u/L e'QmfgL lbg' kg]{ bf]xf]/f] dfkb08 /x]sf] 5 .

~ 225 ~

cfo s/

;|f]tdf s/ s§L /sd ?h' (Verify) ug{ sfof{nodfg} hfg'kg]{ l:ylt ljBdfg

/x]sf] 5 . d"No clej[l4 s/df h:tf] E-verification Joj:yf g/x]sf]n] em0eml6nf]

ePsf] 5 .

;|f]tdf s/ s§L ePsf] s/ ldnfg ug{ cfo ljj/0fsf] cg';"lr !) df Ps Ps u/]/

eg'{kg]{ Joj:yf em0eml6nf] Pj+ bfaL 5'6\g ;Sg] l:ylt 5 .

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;f]wegf{ afktsf e'QmfgLdf ;d]t cfGtl/s /fh:j sfof{non] ;|f]tdf s/ s§L

/sd Pj+ Aofh, hl/jfgf tyf z'Ns bfaL ug]{ u/]sf] kfOG5 . of] bfaL cGt/f{li6«o

k|rng cg'?k g/x]sf] b]lvG5 .

sltko cfGtl/s /fh:j sfof{nodf s/ s§L lt/]sf] ef}r/dfq ge} ;f] s/

sfof{nodf j'emfPsf] k|df0f;d]t k]z ug'{kg]{ u'gf;f] /x]sf] 5 . o;n] ubf{ sltko

s/bftfnfO{ ;|f]tdf s/ s§L ul/Psf] /sd ltg'{kg]{ s/df ldnfg ug{ ;d:of kg{

uPsf] b]]lvG5 .

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dflysf] 7]Ssf jfktsf] e'QmfgL h:tf] Jofkfl/s sf/f]af/sf] e'QmfgLdf klg s/ s§L

ug'{kg]{ a'emfO{ ;d]t ePsf]n] ;|f]tdf s/ s§L ug]{ Joj:yfn] ;d:of ;[hgf u/]sf]

5 . obL s/ s§LnfO{ cfosf w]/} If]qdf lj:tf/ ul/Pdf ;|f]tdf s/ s§L k|0ffnL

emg} ;d:ofd"ns x'g ;Sb5 . o:tf] cj:yfn] clglZrttf, c;xeflutf / pRr

nfutsf] ;[hgf x'g hfG5 . of] k|0ffnLn] s/ 5nL / r'xfj6nfO{ klg k|f]T;fxg

lbg ;S5 lsgls o; cGtu{t e'StfgLsf avt s/ s§L ug'{kg]{ bfloTj ePsf

sltko e'StfgLstf{x¿n] s/ s§L gu/L e'StfgL ug]{ / sltkon] s/ s§L u/]sf]

/sd ;dodfg} bflvnf gug]{ ;Defjgf klg /xG5 . o;n] ubf{ ;d]t sltko

s/bftfnfO{ ;|f]tdf s/ s§L ul/Psf] /sd ltg'{kg]{ s/df ldnfg ug{ klg ;d:of

kg{;S5 . Jofkf/Ln] cfˆgf] vl/bdf cu|Ld ?kdf lt/]sf] cfo s/ pkef]StfnfO{

j:t' laqmL ubf{ d"Nodf ;dfj]z ug{ ;S5 . o:tf] cj:yfdf cfo s/ cfo

s/sf] ?kdf g/xL sf/f]af/df nfUg] s/ x'g hfG5 . o:tf] kl/l:yltdf s]xL

;+3;+:yfx¿n] e'StfgLsf avt s/ s§L ug'{kg]{ bfloTjnfO{ k"0f{ ?kn] lgjf{x gug{

klg ;S5g\ .

~ 226 ~


;'emfj

• s/ s§L ug]{ Joj:yfnfO{ cfosf] w]/} If]qdf lj:tf/ ul/Pdf To;n] clglZrttf,

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lsl;dn] cfo s/ ;+sng ug{ sl7g x'g] cfosf] e'QmfgLdf dfq ;Lldt ug'{ kb{5 .

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d'Qm u/fO{ s/ nfutdf sdL Nofp+5 .

• s/ s§L /sd cfkm"nfO{ kfos kg]{ h'g;'s} a}+s -xfnnfO{ /fh:j a'‰g] a}+ssf]

s'g} zfvf_ df bflvnf ug]{ ;Sg] Joj:yf ug'{kb{5 .

• ;|f]tdf s/ s§L ;DaGwL låljwf w]/} b]lvPsf]n] ljefusf] Web-site dfkm{t a9L

eGbf a9L pbfx/0f /fv]/ s/ clws[t / s/bftf b'j}nfO{ o; ;DaGwdf lzlIft

u/fO{g' kb{5 .

• xfn a}+s, ljQLo ;+:yf jf C0fkq hf/L ug]{ cGo s'g} lgsfo jf k|rlnt sfg"g

adf]lhd ;"rLs[t ePsf sDkgLn] s'g} k|fs[lts JolQmnfO{ lgIf]k, l8j]Gr/ tyf

;/sf/L j08 jfkt g]kfndf ;|f]t ePsf] / Joj;fo ;+rfng;+u ;DalGwt

gePsf] Aofh jf Aofh :j?ksf] s'g} e'QmfgL lb+bf s'n e'QmfgL /sddf kfFr

k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf 5 . t/ ;xsf/Ln] e'QmfgL ug]{ Aofh

/sddf s/ s§L ug]{ ;DaGwdf pNn]v gePsf] x'+bf ;fdfGo clu|d s/ s§Lsf]

b/ !% k|ltztn] s§L ug'{ kg]{ x'G5 . ljz]if u/L u|fdL0f If]qdf cjl:yt

;xsf/Lx¿df Go"g cfo ePsf JolQmx¿n] lgIf]k ug]{ x'bf s'g} ;+:yf ljz]ifdf

lgIf]k u/]sf] sf/0faf6 k|fKt Aofhdf pRr b/df s/ nufpg] xfnsf] Joj:yf

Gofof]lrt b]lvb}g . ctM ;xsf/Lsf] art -lgIf]k_ df ;d]t a}+s ljQLo ;+:yfn]

Jofh jf Jofh :j?ksf] s'g} e'QmfgL lb+bfsf] ;/x g} % k|ltztsf b/n] s/

s6[L ul/g' pko'Qm x'g]5 .

• kqklqsfdf k|sflzt n]v /rgf jfktsf] e'QmfgL, k|Zgkq tof/ u/] jf pQ/

k'l:tsf hf+r u/] jfktsf] e'QmfgL, k':ts k|sflzt u/]jfkt, uLt /rgf

u/]jfkt jf cGo sfo{ u/] jfkt k|fs[lts JolQmnfO{ lbOg] /f]oN6L ;DjGwL

e'QmfgLdf !) k|ltztsf b/n] clGtd x'g] ;|f]tdf s/ s§L ul/g' kb{5 .

~ 227 ~

cfo s/

%=!!= 3/ axfn s/

3/ axfn s/ xfn g]kfn ;/sf/ tyf gu/kflnsf b'a}n] nufpg] u/]sf 5g\ . 3/

axfndf g]kfn ;/sf/n] !) k|ltzt / gu/kflnsfn] @ k|ltzt s/ nufpg] u/]sf

5g\ . g]kfn ;/sf/n] nufpg] 3/ axfn s/ cGtu{t 3/ axfn cfo ePsf] k|fs[lts

JolQmsf] cfonfO{ nufgL cfo cGtu{t /fvL k|fKt axfn cfodf !) k|ltztn]

s/ nufpg] Joj:yf 5 eg] lghsf] nufgL jf Joj;fo;+u ;DjlGwt 3/ axfn

cfo tyf lgsfosf] axfn cfonfO{ ;fdfGo s/sf] b/n] s/ nufpg] Joj:yf 5 .

k|fs[lts JolQmsf] Joj;fo jf nufgL;+u c;DjlGwt 3/ axfn cfo e'QmfgL ug]{

JolQmn] clu|d s/ s§Lsf] ?kdf e'QmfgL ubf{s} ;do s§f u/L s/ e'QmfgL ug'{kg]{

/ To;/L e'QmfgL ul/Psf] s/ clGtd s/ s§L x'g] e'QmfgL x'g] x'+bf o:tf] cfo x'g]

JolQmn] s/sf cGo cf}krfl/stfx¿ k"/f ug'{ kb{}g .

3/ axfn s/ g]kfn ;/sf/ / gu/kflnsf b'j}n] 5'§f5'§6} ?kdf nufO{ /x]sf / s/

ltg]{ k|lqmof ;xh gePsf]n] of] s/ ;+sngdf k|lts'n c;/ k/]sf] / s/ Psbd}

k|efjsf/L gePsf]n] of] b'j} txdf nufpg] 3/axfn s/ Go"g b/df nufpg kg]{

;'emfj cfof]un] ljleGg If]qdf cfof]hgf u/]sf 5nkmn sfo{qmdsf ;xefuLx¿n]

lbPsf lyP .

sf7df8f} pkTosf nufot cGo zx/L If]qdf k|fs[lts JolQmn] cfˆgf] 3/sf]

s'g} sf]7f tyf tnf cfkm"n] k|of]u ug]{ / cGo sf]7f jf tnf axfndf nufO{ cfo

cfh{g ug]{x¿dWo] ;a} s/sf] bfo/fdf cfPsf 5}gg\ . sltko zx/sf] ljsl;t

:yfg -Core Area_ df 3/ lgdf{0f ug]{ / To:tf] 3/ lgdf{0fsf] nflu a}+s C0fsf]

;d]t k|of]u ug]{ u/]sf] 5 . To;/L 3/ lgdf{0f ug]{ JolQmn] lnPsf]] C0fsf] ;fjf+

tyf Jofh e'QmfgL ug]{ t/ 3/ axfn cfo ;f] eGbf sd k|fKt ePsf] b]vfpg]

kl/kf6L 5 . 3/ axfn cfo k|fKt ug]{ JolQm sltko s/sf] bfo/fdf g} gcfPsf]

/ cfPsf ;d]tn] s/ k|of]hgsf] nflu ;xL cfo b]vfpg] gu/]sf jf:tljs

cj:yf /x]sf] 5 . To:t} 3/ axfn nufp+bf ;+ul7t If]q -Corporate Sector_ ;+u

;Demf}tf ubf{ Pp6f d"Nodf ug]{ u/]sf] t/ c;+ul7t If]qdf lbPsf] axfnsf] cfo

;f] eGbf w]/} sd b]vfpg] u/]sf] 5 . o;}u/L 3/ axfndf a;] afkt k|fs[lts

JolQmn] e'QmfgL u/]sf] 3/ axfn clu|d s/ s§L u/]/ e'QmfgL ug'{ kg]{ Joj:yf

Jofjxfl/s b]lv+b}g .

~ 228 ~


;'emfj

• 3/ axfn s/ g]kfn ;/sf/ tyf gu/kflnsf b'a}n] 5'6\6f 5'6\6} ?kdf nufpFbf

bf]xf]/f] s/ ltg'{ k/]sf]n] s/bftfsf] nflu emGeml6nf] ePsf] 5 . o;sf] ;6\6f of]

s/ s]Gb|n] !) k|ltztsf b/n] nufpg] / o; s/sf] ;+sngdf gu/kflnsfnfO{

;xefuL agfOg' kb{5 . To;af6 ;+slnt /fh:jsf] ^) k|ltzt s]Gb|n] / $)

k|ltzt gu/kflnsfn] k|fKt ug{] Joj:yf ug'{ kb{5 .

• Joj;fo jf nufgLsf] cfo;+u c;DalGwt k|fs[lts JolQmn] e'QmfgL u/]sf] 3/

axfn cfo k|fKt ug]{ 3/wgLn] P]gsf] jt{dfg Joj:yf cg';f/ 3/ axfn k|fKt

u/]sf] dlxgfsf] csf]{ dlxgfsf] @% ut] ;Dd clu|d s/ /sd bflvnf ug'{kg]{

ePsf]df ;f] Joj:yfdf kl/jt{g ul/ o:tf] axfn cfodf nfUg] s/ 5 dlxgfsf]

Psd'i6 a'emfpg ;Sg] Joj:yf ug{ plrt x'g]5 .

• 3/ axfns/ clGtd s/ s§L :j?k ;|f]td} s§L ul/g] x'+bf o;sf] nflu el/g'

kg]{ kf;a'ssf] cf}lrTo b]lvb}g . o; Joj:yfnfO{ x6fOg' kb{5 .

• 3/ axfn cfosf] ;Dk"0f{ /sd s/sf] bfo/fdf Nofpgsf] nflu k|zf;lgs

?kdf 3/ axfn e'QmfgL ug]{ ;j} JolQmsf] hfgsf/L Computer System df

/fVg'kb{5 . lgjf{rg cfof]usf] nut, ljB't k|flws/0fsf] nut Pj+ a}+sx¿jf6

k|fKt ljj/0f ;a}sf] ljZn]if0f u/L s'g} ljz]if :yfgsf] ;e]{If0f ul/g' kb{5 .

• g]kfndf ljb]zL s'6gLlts ;+:yf tyf cGt/f{li6«o ;+3 ;+:yfdf sfo{/t ljb]zL

JolQm axfndf a:g] u/]sf kfOG5g\ . ljb]zL s'6gLlts ;+:yf, cGt/f{li6«o ;+3

;+:yfx¿n] cle;+lwsf sf/0f axfn /sd e'QmfgL lb+bfs} ;dodf clu|d s/

s§L u/L s/ sfof{nodf bflvnf ug{'kb}{g . t/ To:tf ;+:yf;+u ;dGjo u/]sf]

cj:yfdf tL ;+:yfx¿n] cfˆgf] sfo{ ;+rfng k|of]hgsf] nflu lnPsf] 3/ ef8f

tyf s'6gLlts ;'ljwf k|fKt ug]{ JolQmx¿ a;f]af; u/]sf 3/wgL Pj+ axfn

;+aGwL ;"rgf k|fKt u/L k|fKt ;"rgfsf] cfwf/df ;DalGwt 3/ wgLaf6 3/

axfn s/ k|fKt eP jf gePsf] 5fgljg ug{ ;lsG5 .

• 3/ axfns/ k|fKt x'g'kg]{ eGbf sd k|fKt x'g'sf] k|d'v sf/0f 3/ axfnsf]

jf:tljs /sd eGbf sd b]vfO{ ;Demf}tf ug{' jf sd cfo b]vfpg' klg xf] .

3/ axfn s/ r'xfj6 lgoGq0fsf] nflu If]q cg';f/ Go"gtd axfn /sd tf]lsg'

k5{ eGg] ;d]t ljifo klg p7\g] u5{ . cfo s/ P]g, @)%* n] sf/f]jf/sf]

~ 229 ~

cfo s/

jf:tljs d"NonfO{ dfq cfwf/ lnPsf] x'+bf s'g} vf; zLif{sdf Go"gtd d"No

tf]Sg ldNb}g / ;f] cfo s/sf] l;4fGt;+u ;d]t d]n vf+b}g . t/, ;dfg If]q

Pj+ cj:yfsf cfwf/df t'ngfTds axfn cfo (Referance Price) sf cfwf/df

axfn cfosf] oyfy{tfdf 5fglag ug{ eg] cfaZos b]lvG5 .

• :yfgLo lgsfo;+u ;dGjo u/L s'g} JolQmn] :yfgLo lgsfodf 3/ hUuf

s/ bflvnf ug{ hf+bf jf s'g} lsl;dsf] l;kmfl/z dfu ubf{ 3/ axfndf

nufPsf] eP axfn s/ bflvnf u/]sf] k|df0f ;d]t k]; u/fpg nufpg]

Joj:yf ul/g'kb{5 .

%=!@ k"FhLut nfedf s/

cfosf ;a} ;|f]tx¿nfO{ cfo s/sf] bfo/fleq NofO{ s/sf] cfwf/ lj:tf/ ug]{

;Gbe{df lj=;+= @)%* b]lv kF"hLut nfenfO{ s/sf] bfo/f leq NofOPsf] 5 . ljQ

zf:qdf o; lsl;dsf] s/ nufpg' kg]{ k|d'v sf/0f lgDg cg';f/ pNn]v ul/Psf]

kfOG5 M

• k"+hLut nfesf] 7"nf] lx::ff wgLx¿n] kfpg] x'+bf ;dfgtfsf] b[li6sf]0fn] k"+hLut

nfedf s/ nufpg' kg]{ x'G5 .

• k"+hLut nfe s/n] nufgLnfO{ e"ld, ejg h:tf t'ngfTds ?kdf sd

pTkfbgzLn If]qsf] ;6\6f a9L pTkfbgzLn If]qtkm{ k|jflxt x'g] ;+efjgf

j9\5 .

• k"+hLut nfenfO{ cGo cfoaf6 5'6\ofpg ;lhnf] 5}g . k"+hLut nfe s/sf]

cefjdf s/bftfn] u}/ k"+HfLut nfenfO{ k'+hLut nfedf /fVg] / k+"hLut nfe

x'g] If]q;u ;DalGwt vr{nfO{ u}/ k"+hLut nfe x'g] If]q;+u ;DalGwt vr{sf]

?kdf /fVg ;S5 . o;n] k|zf;gnfO{ hl6n agfp5 .

• k"+hLut nfe :jo+af6 s/sf] cfwf/df 7"nf] lj:tf/ gx'g] ePtf klg k"+HfLut

nfe s/n] cfo s/sf] cfwf/ 36\gaf6 arfp+5 . k+"hLut nfe s/sf] cefjdf

s/bftfn] cGo cfonfO{ k"+hLut nfe eg]/ juL{s/0f ug{ ;Sg] x'+bf To;af6

cfo s/sf] cfwf/ 36\g hfG5 .

~ 230 ~


• cy{tGqdf :yfloTj sfod ug{ klg k+"hLut nfe s/ nufpg'kg]{ x'G5 .

;Dkltsf] d"Nodf w]/} j[l4 ePsf] ;dodf k"+hLut nfe s/ w]/} ltg'{ kg]{ /

;DklQsf] d"No sd EfPsf] a]nf sd s/ ltg{'kg]{ jf s/ ltg{'gkg]{ xF'bf k"+hLut

nfe s/n] cy{tGqdf x'g] ptf/ r9fjnfO{ 36fpg] ub{5 .

g]kfndf k"+hLut nfes/ nufpg] Joj:yf lgDgfg';f/ 5 M

• k"+hLut ;fdfgsf] lgM;u{ (Disposal) af6 x'g] nfedf k"+hLut nfe s/ nufOG5

eg] gf]S;fgLnfO{ s§L ug{ lbOG5 . o:tf] gf]S;fgL ;dfof]hg geP;Dd cfufdL]

jif{ ;fg{ ;lsg] k|fjwfg 5 . k"+hLut ;DklQsf] lgM;u{ dWo] Jofj;flos

;DklQsf] lgM;u{af6 k|fKt cfonfO{ Joj;fosf] ;fdfGo cfo dfg]/ To;df

;fdfGo s/sf] b/ nfUg] Joj:yf 5 eg] u}/ Jofj;flos ;DklQ -cfo s/

nfUg] s[lif k|of]hg jfx]ssf] hUuf, ejg / ;'/If0fx¿_ sf] lgM;u{af6 k|fKt

cfodf u}/ Jofj;flos s/of]Uo ;DklQsf] k|s[ltsf] cfwf/df @=% k|ltzt b]lv

!) k|ltztsf b/n] k"+hLut nfe s/ nfUg] Joj:yf 5 . k|fs[lts JolQmsf]

cljlR5Gg !) jif{ jf a9L :jfldTjdf /x]s]f / lghn] !) jif{ jf a9L a;f]af;

u/]sf] lghL ejg, ? #) nfv eGbf sd d"Nodf lgM;u{ u/]sf] hUuf, 3/

hUuf jf lghL ejg / tLg k':tfleq ePsf] vl/b ljqmL afx]s cGo lsl;dn]

x:tfGt/0f u/]sf] ;DklQdf s/ gnfUg] klg Joj:yf ul/Psf] 5 .

• Joj;fo jf nufgLsf] cfo cfh{g ug]{ sfo{df k|of]u gePsf] ;DkltnfO{ s/

nufpg] k|of]hgsf] nflu u}/ Jofj;flos s/of]Uo ;Dkltsf] kl/efiff u/L

s/sf] bfo/fdf NofOPsf] 5 .

• s'g} JolQmsf] u}/ Jofj;flos s/of]Uo ;Dkltsf] d"No j[l4 x'g To:tf] ;Dkltsf]

:jldTj /x]sf] JolQmsf] >d tyf pBdlzntfsf] sf/0faf6 geO{ ;/sf/n]

k"jf{wf/df u/]sf] nufgL, t'ngfTds ?kdf pknJw u/fPsf] zflGt ;'/Iff

Pj+ ;+rfng u/]sf] cfly{s ultljlwsf] sf/0faf6 x'G5 . o;y{ o:tf] ;Dkltsf]

lgM;u{{af6 ePsf] nfedf s/ nufpg' plrt x'G5 . k"+hLut nfe s/ ;Dkltsf]

lgM;u{ ePsf] cj:yfdf nfUg] x'bf s/ bfloTj e'QmfgL ug{ gubsf] cefj x'b}g .

• z]o/ jf ;'/If0fsf] sf/f]af/df ePsf] v'b nfedf nfe ePsf] cj:yfdf g} b]xfo

adf]lhd cu|Ld s/ c;'n ug{'kg]{ Joj:yf 5 M

~ 231 ~

cfo s/

• g]kfn lwtf]kq af]8{df ;"rLs/0f ePsf] lgsfosf] lxtsf] lgM;u{af6 k|fKt

nfesf] xsdf lwtf]kq ljlgdo ahf/sf] sfo{ ug]{ lgsfon] afl;Gbf

k|fs[lts JolQmsf] xsdf nfe /sdsf] % k|ltzt / cGosf] xsdf nfe

/sdsf] !) k|ltztsf b/n] .

• g]kfn lwtf]kq af]8{df ;"rLs/0f gePsf] lgsfosf] lxtsf] lgM;u{af6 k|fKt

nfesf] xsdf h'g lgsfosf] lxt lgM;u{ ePsf] xf] ;f]xL lgsfon] afl;Gbf

k|fs[lts JolQmsf] xsdf nfe /sdsf] !) k|ltzt / cGosf] xsdf nfe

/sdsf] !% k|ltztsf b/n] .

• k|fs[lts JolQmsf] Joj;fo;+u ;DjlGwt pk/f]Qm cg';f/sf] ;Dklt Pj+

lgsfosf] pk/f]Qm ;Dkltx¿ Jofj;flos ;Dklt cGtu{t kb{5g\ / To:tf]

;Dkltsf] lgM;u{ af6 ePsf] nfedf ;fdfGo s/sf] b/ cg';f/ s/ nfUb5 .

• Joj;fo / k|fs[lts JolQmsf] nflu km/s km/s b/ ePsf]n] o;n] cfly{s

c;Ifdtf lgDTofPsf] x'g ;S5 . o; ;Gbe{df lgsfon] Jofj;flos ;Dklt

lgM;u{ ubf{ ahf/ d"No eGbf 3l6 d"Nodf k|fs[lts JolQmnfO{ lgM;u{ ug]{ /

k|fs[lts JolQmn] cGo JolQmnfO{ ahf/ d"Nodf lgM;u{ u/L s/ r'xfj6 ug]{

k|jGw ug{ ;Sg] cj:yf /x]sf]5 .

• ;"rLs[t lgsfodf /x]sf] lxt lgM;u{ ubf{ ePsf] nfe jfktsf] clu|d ?kdf

/sd bflvnf ubf{ k|fs[lts JolQm / lgsfon] bflvnf ug'{kg]{ /sd km/s /x]sf]

5 . To:t} ;"rLs[t gePsf] lgsfosf] lxtsf] v'b nfedf bflvnf ug'{kg]{ /sd

;d]t km/s /x]sf] 5 . k|fs[lts JolQmsf] k+"hLut nfedf nfUg] s/sf] b/ ;d]t

lgsfonfO{ nfUg] s/sf] b/ eGbf km/s /x]sf] 5 .

o; ;DjGwL csf]{ ;d:of k+"hLut nfe rfn' d"Nodf nfUb5 / d'b|f:kmLltsf] lx;fj

ul/b}g . o;n] ubf{ s/sf] cfwf/ jf:tljs d"No eGbf a9L x'g cfp5 . csf]{tkm{

s/sf] b/ sd /flvPsf] 5 . o;n] ubf{ Aoa;flos sf/f]af/ ;d]t k|fs[lts AolQm

dfkm{t eO{ c:j:y k|lt:kyf{ ;[hgf ePsf] ;d]t kfOPsf] 5 . ;fy} k|fs[lts

JolQmnfO{ ?= #) nfv;Ddsf] hUuf Pj+ 3/hUufsf] lgM;u{df 5'6sf] sf/0fn]

Joj;fosf] v08Ls/0fnfO{ k|f]T;flxt u/]sf] 5 .

~ 232 ~


;'emfj

• xfn k"+hLut nfe k|fKt ug]{ clwsf+z k|fs[lts JolQmn] To:tf] nfenfO{ ;dfa];

u/L cfo ljj/0f k]z ug]{ u/]sf] kfO{Psf] 5}g . obL o:tf] ljj/0f k]z ug'{ kg]{

ldlt ;Dd k]z gu/]df ;|f]tdf s§L ePsf] k"+hLut nfes/nfO{ clGtd s/ ;/x

dfGg] Joj:yf ul/g' kb{5 .

• cNksflng k"+lhut nfedf s/sf] b/ a9fO{ !) k|ltzt sfod ug'{ kb{5 .

%=!# :yfoL n]vf ;DaGwL Joj:yf

cfo s/ P]g tyf lgodfjnLcg';f/ pBf]u, Jofkf/ tyf Joj;fo ug]{ JolQmsf ;fy}

e'QmfgLDff clu|d s/ s§L ug'{kg]{ bfloTj ePsf ;a} jfl;Gbf AolQmn] :yfoL n]vf

gDa/ lng'kg]{ Joj:yf 5 . ;/sf/L lgsfonfO{ s/ 5'6 jf s/ gnfUg] ePtf klg

;/sf/L lgsfox¿n] ug]{ sltok e'QmfgLdf clu|d s/ s§L u/L e'QmfgL lbg'kg]{

ePsf]n] ;/sf/L lgsfon] klg :yfoL n]vf gDa/ lng'kg]{ x'G5 . t/ of] Joj:Yff

xfn;Dd k"0f{ ?kdf sfof{Gjog x'g ;s]sf] b]lv+b}g .

;'emfj

• ;a} ;/sf/L lgsfon] klg :yfoL n]vf gDa/ (PAN) lng'kg]{ / To:tf lgsfon]

e'QmfgL k|fKt ug]{ AolQmsf] :yfoL n]vf gDa/ ;lxt, e'QmfgL ljj/0f Pj+ s/

s§L /sd clgjfo{ ?kdf ljefusf] Data Base (Tax Portal) df pknAw

u/fpg] Joj:yf ug'{kg]{ b]lvG5 h;n] ubf{ ;/sf/L lgsfo;+u sf/f]af/ ug]{

AolQm larsf] sf/f]af/ kf/bzL{ eO{ s/ ;xeflutf ;d]t a9\g hfG5 .

• ;/sf/L lgsfo nufot cGo ;+:yfut e'QmfgLx¿df ;|f]tdf s/ s§L x'g]

e'QmfgL k|fKt ug]{ AolQmsf] :yfoL n]vf gDa/ pNn]v u/L ;f] sf] ljj/0f

cfGtl/s /fh:j ljefu (E-TDS) df bflvn ug]{ Joj:yf k|efjsf/L agfp+b}

n}hfg' kb{5 .

%=!$ k"jf{b]z, ;fj{hlgs kl/kq tyf lgb]{lzsf ;DjGwdf

s/ ;DaGwL P]gsf bkmfx¿df ePsf Joj:yfsf sf/0faf6 s'g} s/bftfnfO{ cfˆgf]

sf/f]af/sf] k|s[lt cg';f/ s/ n]vfs+g ubf{ P]gsf km/s km/s bkmfdf ePsf

~ 233 ~

cfo s/

Joj:yfsf] sf/0faf6 s'g} låljwf pTkGg eO{ cfˆgf] Joj;fosf] s'g} vf; ljifodf

s;/L s/ n]vfs+g ug]{ eGg] ljifodf P]gx¿df ePsf bkmfx¿sf] pNn]v u/L

cfˆgf] sf/f]af/sf] ;DjGwdf P]gdf ePsf] s'g} vf; bkmf cfˆgf] ;DjGwdf nfu"

x'g] jf gx'g] eGg] /fo ;fy cfGtl/s /fh:j ljefudf To; ljifodf k"jf{b]z hf/L

ug{ lgj]bg lbg kfpg] Joj:yf cfo s/ P]gdf /x]sf] 5 . s/bftfsf] gfddf s'g}

ljifodf hf/L ePsf] k"jf{b]z ljefun] ;f] k"jf{b]z vf/]h u/]sf] lnlvt ;"rgf glbP

;Dd axfn /xG5 . cfo s/ P]g hf/L ePsf] ;dob]lv xfn;Dd o:tf] k"jf{b]z w]/}

s/bftfnfO{ hf/L e};s]sf] 5 . P]gx¿ sfof{Gjgdf cfPkl5 P]gsf w]/} Joj:yfdf

;d;fdlos ?kdf ;+zf]wg ;d]t e};s]sf] 5 . cfo s/ P]g, @)%* sf] bkmf *!

adf]lhd s'g}klg s/bftfn] s/;+u ;DjlGwt sfuhft tyf To;sf] n]vf kfFr

aif{;Dd ;'/lIft /fVg'kg]{ Joj:yf /x]sf] 5 . o; ;Gbe{df k"jf{b]znfO{ cgGt

sfn;Dd axfn /xg] u/L hf/L ug'{ pko'Qm gx'g] x'+bf k"jf{b]z lglZrt cjlwsf]

nflu dfq hf/L ug]{ Joj:yf ug{ pko'Qm x'G5 . ljutdf hf/L ePsf k"jf{b]zx¿sf

ljifox¿ ;DalGwt P]gx¿sf] lgb]{lzsfdf ;d]t Joj:yf e};s]sf] / ljutdf hf/L

ePsf sltko k"jf{b]zx¿ P]gsf cfzo eGbf km/s ?kdf hf/L ePsf cj:yf

;d]t x'g;Sg] ePsf]n] sfg'gL ?kn] ljutdf hf/L ePsf ;a} k"jf{b]z vf/]h ug]{

/ s'g} s/bftfnfO{ ljutdf cfˆgf] xsdf hf/L ePsf] k"jf{b]znfO{ lg/Gt/tf lbg

rfx]df k'gM k"jf{b]z dfu ug{ ;Sg] Joj:yf ug{ pko'Qm x'g] b]lvG5 . P]gdf ePsf]

s'g} Joj:yfsf] ;DjGwdf cfGtl/s /fh:j ljefusf] dxflgb]{zsn] JofVof u/L

;fj{hlgs kl/kqsf] dfWodaf6 ;f] JofVofsf] ;DaGwdf s/;+u ;DjlGwt ;a}nfO{

hfgsf/L u/fpg ;Sg] Joj:yf P]gdf /x]sf] 5 .

;'emfj

• ljefun] hf/L u/]sf ;fj{hlgs kl/kq lgoldt ?kdf cg'udg u/L sfg'gL Pj+

cGo sf/0faf6 ck|f;+lus eO;s]sf kl/kq vf/]h u/L ;f]sf] ;fj{hlgs ;"rgf

hf/L ug'{kg]{ plrt x'G5 . ljefun] hf/L u/]sf] Pj+ /2 eOg;s]sf lgb]{lzsf

Pj+ kl/kqx¿ cfˆgf] j]j ;fO{6df /fVg] Joj:yf ug'{ cfaZos b]lvG5 .

• ljefun] cfo s/ P]gsf] bkmf &^ adf]lhd hf/L u/]sf k"jf{b]z AolQmut x'g]

ePtfklg ljefusf] d'Vo p2]Zo s/bftfnfO{ ;';"lrt ug'{ /x]sf]n] o:tf k"jf{b]z cGo

s/bftfnfO{ ;d]t k|f;+lus x'g] cj:yf ePdf To:tf] k"jf{b]zsf] cf;onfO{ ;d]6L

~ 234 ~


;fj{hlgs kl/kq hf/L ug]{ jf ljefusf] j]j ;fO{6df k|Zg–pQ/ (Frequently Asked Questions, FAQ) sf] ?kdf /fVg] Joj:yf ug'{ pko'{Qm b]lvG5 .

• ljefudf k"jf{b]z hf/L ug{], k|zf;lgs k'g/fjnf]sg ug]{ dfq sfof{b]z Pj+

clwsf/ ePsf] pkdxflgb]{zssf] cWoIftfdf -sfg'g / n]vf lj1 ;d]t ;b:ox¿

/x]sf]_ k'g/fjnf]sg ;ldlt u7g ul/g' kb{5 . oL k"jf{b]z jf k'g/fjnf]sg

k|of]hgsf nflu pQm ;ldltn] cfjZos b]v]df rf6{8{ Psfp06]06÷s/ sfg'gsf]

lj1x¿sf] ;d"xsf] ;"rL (Panel) tof/ u/L ;]jf lng ;Sg] Joj:yf ul/g'kb{5 .

%=!% jf:tljs AolQmn] g} s/sf] bfloTj jxg ug{'kg]{]{

s'g} AolQmn] cfˆgf] lgoGq0f Pj+ Joj:yfkgdf Joj;fo ug]{ t/ To:tf] Joj;fo

ug]{ ;DaGwdf v8f ug]{ ;+:yf s'g} csf]{ AolQmsf] gfddf btf{ u/L Joj;fo u/]sf]

kfOG5 . pbfx/0fsf] nflu Joj;fodf nufgL tyf ;+rfng Ps JolQmn] ug]{ t/

pQm Joj;fosf] btf{ s'g} tNnf] :t/sf] kbdf sfo{/t JolQm jf cGo s;}sf] gfddf

-cjflG5t k|efj (Undue Influence) kfg{ ;Sg] JolQmsf] gfddf_ ug]{ jf b'O{ jf

b'O{ eGbf a9L k|fs[lts JolQmsf] ;+nUgtfdf s'g} lgsfo u7g u/L ;+rfng ug]{,

To;af6 k|fKt nfe ;+rfnsx¿n] lng] / s'g} sf/0fn] lgsfo 8'j]df jf:tljs

;+rfns jf lxtflwsf/L lhDd]jf/ gx'g] cj:yf 5 . o; lsl;dsf] Joj;fo ug]{

p2]Zo Joj;foaf6 ePs]f cfodf s/ glt/L s/sf] bfloTj cGo JolQm jf lgsfodf

;f/L cfkm"n] s/af6 pGd'lQm lng' xf] . s'g} ;dodf To:tf] ;+:yfsf] s/ lgwf{/0f

ePsf] cj:yfdf h;sf] gfddf btf{ ePsf] xf] pxL AolQmsf] gfddf s/ lgwf{/0f

x'g] / jf:tljs Joj;foaf6 k|ltkmn k|fKt ug]{ AolQm eg] s/sf] bfloTjaf6 aflx/

/xg] x'g hfG5 . o;/L Joj;fo u/L cfo n'sfpg] jf 5Ng] jf s/sf] bfloTjaf6

pGd'lQm lng] ;DaGwdf jt{dfg cfo s/ Joj:yfdf cfosf]] v08Ls/0f Pj+ s/d'lQm

lj?4sf] ;fdfGo lgodsf] Joj:yf /x]sf] 5 . o;/L cfk;df d]nldnfk u/L jf s/

;DaGwL s'g} hfgsf/L gePsf] AolQmnfO{ tnj jf s]xL /sd lbO{ Joj;fo ug]{

jf:tljs AolQmn] g} s/sf] bfloTj jxg ug'{ kg]{ jf s'g} lgsfodf ;+rfnsx¿n]

lgsfoaf6 nfe lng] t/ lgsfon] s'g} sf/0fn] w]/} s/ ltg'{kg]{ cj:yf cfPdf

lgsfo lhDd]jf/ x'g] eO{ JolQm pDsg] / ;/sf/L s/ u'Dg hfg] cj:yf /x]sf] 5 .

;f] cj:yfsf] lg/fs/0f ug{sf nflu xfn cfo s/df ePsf] Joj:yfnfO{ k|efjsf/L

?kdf sfof{Gjog ug{ kl/dfh{g ug'{kb{5 .

~ 235 ~

cfo s/

;'emfj

cfk;df d]nldnfk u/L jf s/ ;DaGwL s'g} hfgsf/L gePsf] AolQmnfO{ tnj jf

s]xL /sd lbO{ lghsf] gfpdf kmd{ btf{ u/L Joj;fo ug]{ jf:tljs AolQmn] s/sf]

bfloTj jxg ug'{ gkg]{ l:yltsf] cGTo ug{ To:tf] sf/f]af/nfO{ k|ToIf jf ck|ToIf

?kdf lgoGq0f ug]{ jf To:tf] sf/f]af/af6 k|ToIf jf ck|ToIf ?kdf kmfO{bf k|fKt

ug]{ AolQmn]g} s/ bfloTj axg ug'{ kg]{ u/L cfo s/ P]gdf kl/dfh{g ug'{kb{5 .

%=!^ ;+o'Qm pBd (Joint Venture)

s'g} lglZrt sfo{ ;Dkfbg ug]{ p2]]Zon] b'O{ jf b'O{ eGbf a9L JolQm ;dfj]z eO{

sfo{ ;Dkfbg ug{ v8f ul/g] ;+u7gnfO{ ;+o'Qm pBdsf] ?kdf lnOG5 . s'g} sfo{

;Dkfbg ug{ rflxg] Jofj;flos Ifdtf Pp6} JolQmdf gx'g ;S5 . hf]lvdnfO{

Go"gLs/0f ug{ / JolQmx¿;+u /x]sf] :yfoL ;DklQ tyf hgzlQmsf] clwstd

?kn] kl/rfng ug]{ tyf ;]jf k|fKt ug]{ JolQmn] cfkm"n] k|fKt ug'{kg]{ ;]jf jf

j:t'sf] cfk"lt{ lgwf{l/t ;dodf k|fKt u/f];\ eGg] p2]]Zon] ;+o'Qm pBdx¿ v8f x'g]

ub{5g\ . o:tf] ;+u7g s'g} lglZrt k|of]hgsf] nflu x'g] / k|of]hg adf]lhdsf] sfo{

;Dkfbg eP kZrft pQm ;+u7g :jtM lj36g x'G5 . ;+o'Qm pBd ljz]if u/L s'g}

lgdf{0f sfo{ ;DkGg ug{ jf j:t' tyf ;]jf cfk"lt{sf] nflu v8f ug]{ ul/G5 . ;+o'Qm

pBddf ;xefuL x'g] JolQmx¿sf] aLrsf] s/f/af6 pNn]v ePsf] zt{ cflbsf]

cfwf/af6 gfkmfdf ;xeflutf x'G5 . ;+o'Qm pBd k|fs[lts JolQmx¿sf] aLrdf,

sDkgL sDkgLsf] aLrdf jf g]kfn l:yt sDkgL jf ljb]zL sDkgLsf] aLrdf jf

ljb]zL sDkgLx¿sf] aLrdf ;d]t x'g ;Sb5 .

cfo s/ P]g, @)%* n] ;+o'Qm pBdnfO{ s/ k|of]hgsf] nflu lgsfosf] ?kdf

kl/eflift u/]sf] 5 . To:t} d"No clej[l4 s/ nfUg] j:t' tyf ;]jf cfk"lt{ ug]{

p2]]Zon] v8f ul/Psf] ;+o'Qm pBd -Joint Venture_ d"No clej[l4 s/ P]gsf] bfo/fdf

kb{5 . ljz]if u/L o:tf] pBd lgdf{0f sfo{sf nflu v8f x'g] u/]sf] kfOPtf klg

xfnsf jif{x¿df o:tf] pBd j:t' cfk"lt{df ;d]t v8f x'g] u/]sf] kfOG5 . o:tf]

pBd v8f eO{ lglZrt p2]Zo k'/f u/L ;DalGwt JolQmnfO{ -Employer_ ;Demf}tf

cg';f/sf] sfo{ u/L x:tfGt/0f u/] kZrft cl:tTj ;dfKt x'g] x'+bf ;+o'Qm pBd

;fem]bf/L jf sDkgL h:tf] lg/Gt/ ?kdf cl:tTjdf /lx/xg] ;+u7g xf]Og .

~ 236 ~


;'emfj

;+o'Qm pBd ljutsf jif{b]lv g} v8f x'g] u/]sf] t/ sfo{ ;dfKt eP kZrft

;f]sf] lg/Gt/tf ;dfKt x'g' kg]{df ;f] gePsf]n] cgfjZos ?kdf d"No clej[l4

s/df z'Go ljj/0f jf ljj/0f g} glbg] s/bftfsf] ;"rLdf ;dfj]z e} /x]sf] /

cfo s/ tkm{ klg ljj/0f glbg] s/bftfsf] ;"rLdf ;dfj]z e} /fv]sf] 5 . o;y{

;+o'Qm pBdsf] ;DjGwdf btf{, vf/]hL, ljj/0f bflvnf, s/ k/LIf0f cflb kIfx¿sf]

;DjGwdf Pp6} k|s[ltsf] ljz]if Joj:yf ug'{kg]{ b]lvG5 .

;+o'Qm pBd btf{ ug{ rfxg] JolQmn] btf{ ubf{ btf{ ug'{sf] p2]Zo vf]Ng' kg]{, btf{ eP

kZrft ;Dkfbg ug]{ sfo{sf] ljj/0f lbg' kg]{, To:tf] sfo{ ;Dkfbg ug'{kg]{ clGtd

ldlt pNn]v ug'{kg]{, ;+o'Qm pBdsf kIfx¿sf] aLrdf gfkmfdf ;xefuL x'g] / tL

kIfx¿sf] ;+o'Qm pBd k|ltsf] bfloTj v'n]sf] ;Demf}tf k]z ug'{kg]{ Joj:yf ug'{kg]{

b]lvG5 . o;/L btf{ ug{ rfxg] ;+o'Qm pBd s'g} cfof]hgfsf] lgdf{0f nufotsf

sfo{df ;xefuL x'g] / lgdf{0f u/fpg] JolQm (Employer) n] d"No clej[l4 s/ jf

cfo s/df btf{ ePsf] :yfoL n]vf gDj/ dfu u/]sf] 5 eg] To;sf] nflu lglZrt

cawLsf] nflu c:yfoL k|df0fkq hf/L ug]{ / tf]lsPsf] ldltleq pQm sfof{b]z k|fKt

gePdf :jtM vf/]h x'g] Joj:Yff ug'{kg]{ b]lvG5 . olb ;+o'Qm pBdLn] sfo{ ug]{

:jLs[lt k|fKt u/]df To:tf] sfo{ ;Dkfbg ug{'kg]{ clGtd ldlt -;Demf}tfdf pNn]v

ePsf] ldlt_ ;Ddsf] nflu dfq k|df0fkq lbg] / s/f/ ug]{ b'j} kIfsf] ;xdltdf

sfo{ ;Dkfbg ug]{ ldlt ;+zf]wg eP ;f]xL cg';f/ k|df0fkq axfn /xg] ldlt

;+zf]wg ul/lbg] Joj:yf ug'{ kg]{ b]lvG5 .

;+o'Qm pBd btf{ ug]{ JolQmn] d"No clej[l4 s/ ljj/0f bflvnf ug'{kg]{ cjlw

dfl;s g} ug'{ kg]{, t/ cfo s/ tkm{ csf]{ cfly{s jif{df lg/Gt/tf gx'g] xf] eg]

sfo{ ;dfKt ePsf] ldltn] # dlxgfleq cfo ljj/0f bflvnf ug'{kg]{ Joj:yf

x'g'kg]{ b]lvG5 . o;/L bflvnf ePsf] cfo ljj/0fsf] s/ k/LIf0f ljj/0f k|fKt eP

kZrft tTsfn k|f/De u/L ;dfKt ug'{kg]{ Joj:yf x'g'kb{5 . ;+o'Qm pBdsf] p2]Zo

;dfKt eP kZrft To;df ;+nUg kIfx¿ olb u}/ afl;Gbf JolQmx¿ 5g\ eg]

s]xL ;dokl5 s/ lgwf{/0f ubf{ sfod ePsf] s/ c;"nL x'g] ;Defjgf sd /xg]

ePsf]n] lz3| s/ k/LIf0f ug'{kg]{ b]lvG5 . o:tf] ;+o'Qm pBdnfO{ sfof{b]z k|bfg ug]{

kIfn] tf]lsPsf] sfo{ k'/f u/] kZrft s/r'Qmf k|df0fkq k]z gu/L clGtd e'QmfgL

glbg] Joj:yf ug'{kb{5 . ;+o'Qm pBddf ;xefuL kIfx¿ aLrdf ePsf] ;Demf}tfdf

~ 237 ~

cfo s/

gfkmfsf] ;xeflutf (Profit Sharing) sf] c+z pNn]v ePsf] x'G5 . olb ;f] pNn]v

gePsf] cj:yfdf btf{ ubf{s} ;dodf To:tf] ;Demf}tf clgjfo{ ?kdf k]z ug'{kg]{

Joj:yf ul/g' kb{5 . ;+o'Qm pBdsf] nflu ePsf] ;Demf}tf cg';f/ gfkmf k|fKt ug]{

c+zsf] cfwf/df ;+o'Qm pBdsf] s/ bfloTj /x]sf] 5 eg] ;+o'Qm pBddf ;+nUg

kIfaf6 c;"nL ug{ kfpg] Joj:yf /flvg' kb{5 .

;+o'Qm pBdsf] nflu lnOPsf] k|df0fkqsf] ldlt ;dfKt eP kZrft tTsfn s/

k/LIf0f u/L To;sf] btf{ vf/]hL ul/g' kb{5 . olb To:tf] ;+o'Qm pBdn] csf]{ sfo{

;Dkfbg ug]{ ePdf k'gM csf]{ :yfoL n]vf g+j/ lnP/ dfq ug'{ kb{5 . oL ;a}

Joj:yfsf] nflu d"No clej[l4 s/ lgodfjnL tyf cfo s/ lgodfjnLdf ;+o'Qm

pBd (Joint Venture) ;DjlGw ljz]if Joj:yf /flvg' kb{5 .

%=!& :yfoL ;+:yfkg

xfnsf] ;dodf ljZj Jofkf/ tyf nufgLdf ax'/fli6«o sDklgsf] ;+nUgtf lg/Gt/

?kdf j[l4 e} /x]sf] 5 . k|foM ;a} ljsf;lzn b]z Pj+ pbLodfg cy{tGq ePsf

/fi6«x¿n] cfˆgf] b]zsf] cfly{s ljsf;nfO{ tLj|tf lbg ljleGg ;'ljwfx¿ lbO{

j}b]lzs nufgL Pj+ k|ljlwnfO{ cfslif{t ul//x]sf] cj:yf 5 . g]kfnn] klg

ljb]zL nufgL tyf k|ljlw cfslif{t u/L cfly{s ljsf;nfO{ tLj|tf lbg] gLlt

cjnDjg u/]sf]5 . cfly{s ljsf;sf] ;Gbe{df ljb]zL nufgL, k|ljlw, lj1 ;]jfx¿

(Professional Services) Pj+ j}b]lzs nufgLsf] ckl/xfo{tf x'G5 eg] s'g} JolQmn]

To:tf] k]zf, Joj;fo, k|ljlwsf] x:tftGt/0faf6 s'g} ;|f]t b]zdf cfh{g u/]sf]

cfodf ;|f]t b]zdf g} cfosf] ;xL c+zdf s/ bflvnf u/]sf] x'g'kb{5 . ax'/fli6«o

sDkgL Ps b]zsf] afl;Gbf JolQm x'g] t/ To:tf] sDklgn] csf]{ b]zdf ;xfos

sDklg (Subsidiary Company) jf :yfoL ;+:yfkg (Permanent Establishment) sf] dfWodaf6 Jofkf/, pBf]u, ;]jf k|bfg, nufgL Pj+ k|ljlw x:tfGt/0f u/]sf] x'G5 .

ax'/ffli6«o sDkgLsf] jfl;Gbf ePsf] b]zsf] nflu Pp6f lgsfo x'g] / nufgL Pj+

k|ljlw x:tfGt/0f x'g] b]zdf csf]{ lgsfo x'g] t/ To:tf lgsfox¿sf] aLrdf x'g]

sf/f]af/sf] nflu sfod x'g] d"No :jtGq ahf/sf] lgod (Arm's Length Principle) cGtu{t gePsf] x'g;Sg] ;Defjgf /xG5 . ;Da4 lgsfosf] aLrdf ;xL d"No pNn]v

geO{ d"No x:tfGt/0f (Transfer Pricing) x'g ;Sb5 . ljz]if u/L d"No x:tfGt/0f

afl;Gbf JolQm /x]sf] b]zdf x'g] ub{5 . sltko ax'/fli6«o sDkgL s/ gnfUg] jf

~ 238 ~


sd s/ nfUg] b]zdf (Offshore Rule or Tax Heaven Country) btf{ eO{ cGo

b]zdf cfo cfh{gdf ;+nUg /xL To:tf] b]zdf ltg'{kg]{ s/sf] bfloTj sd ub{5g\ .

o:tf] k|j[lQnfO{ lgoGq0f u/L cfˆgf] b]zdf ;|f]t ePsf] cfodf ;xL s/f/f]k0f ug]{

p2]Zon] k|foM ;a} b]zx¿n] d"No x:tfGt/0f ;DjlGw lgb{]lzsf÷lgod (Transfer Pricing Guideline/Rule) hf/L u/]sf x'G5g\ . s/sf ljljw kIfx¿sf] cWoog u/L

;f] ;DjGwL lgb]{lzsf hf/L ug]{ sfo{df ;+nUg /xg] d'Vo b'O{ cGt/f{li6«o ;+:yfx¿

cfly{s ljsfz tyf ;xof]u ;+u7g (Organisation of Economic Cooperation and Development) tyf ;+o'Qm /fi6« ;+3sf] cfly{s tyf ;fdflhs kl/ifb (United Nation Economic and Social Council) n] d"No x:tfGt/0f ;DjGwL lgb]{lzsf

hf/L u/]sf 5g\ . d"No x:tfGt/0f ;DjGwL lgod (Transfer pricing Rule) hf/L

ug]{ b]zx¿n] pk/f]Qm b'O{ ;+:yfn] k|sflzt u/]sf] lgb]{lzsfdf ePsf] Joj:yfnfO{

g} cfwf/ lnPsf 5g\ .

Transfer Pricing Guideline k|sfzg kZrft ;Dj4 lgsfox¿sf] jLrdf ePsf]

s'g} sf/f]af/ tyf n]gb]gsf] n]vf+sg lgb]{lzsfdf ePsf] Joj:yf cGtu{t /xL

ug'{kb{5 . ;Dj4 lgsfox¿sf] aLrdf x'g] sltko sf/f]af/ cfo tyf vr{sf]

;xL af+8kmf+8 oyfy{ ?kdf ug{ g;lsg] ;d]t x'g ;Sb5 . o:tf] ;DefjgfnfO{

Joj:yfkg ug{sf] nflu Transfer Pricing Guideline df pNn]v ePsf] s/

k/LIf0fsf] tl/sfsf] cfwf/df s/bftfn] sf/f]af/ ug'{ jf n]vfs+g ug'{k"j{ n]vf+sg

ug]{ tl/sf jf cfo jf vr{sf] af+8kmf+8 ug]{ tl/sfsf ;DjGwdf s/ k|zf;g;Fu

cg'/f]w u/L s/ k|zf;gaf6 hf/L u/]sf] lgb]{zg cyf{t\ Advance Pricing Arrangement (APA) sf] cfwf/df vr{ jf cfosf] af+8kmf+8 u/L s/ k|of]hgsf] nflu

n]vfs+g ug'{kb{5 .

;Dj4 lgsfox¿sf] aLr cfo jf vr{sf] af+8kmf+8 oyfy{ ?kdf gePdf s/bftf

afl;Gbf ePsf] b]z jf ;|f]t b]zdf ;xL s/ bfloTj :yflkt gx'g ;Sb5 . o;y{

;Dj4 lgsfox¿sf] aLrsf] sf/f]af/sf] ;DjGwdf tLg kIf (Stakeholder) /x]sf

x'G5g\ . ;|f]t b]zsf] s/ k|zf;g tyf ax'/fli6«o lgsfo aLrdf ;xdlt ePsf]

APA afl;Gbf b]znfO{ dfGo gx'g klg ;Sg] x'bf ;|f]t b]zsf] s/ k|zf;g, afl;Gbf

b]zsf] s/ k|zf;g / s/bftf tLg} kIfx¿sf] aLrdf ;xdlt eO{ Bilateral APA

hf/L x'g ;Sb5 . s/ k|zf;gn] hf/L ug]{ APA df cfo / vr{sf] af+8kmf+8

ug]{ tl/sf Pj+ To;sf] cjlw pNn]v ePsf] x'G5 . APA sf] Joj:yfaf6

~ 239 ~

cfo s/

sf/f]af/sf] ;xL ?kdf cfo / vr{sf] af+8kmf+8 tf]lsPsf] Joj:yf cg';f/ x'g] x'+bf

sfof{Gjogdf ljjfb gx'g] Pj+ ;|f]t b]z tyf afl;Gbf b'j} b]znfO{ s/sf] ;xL c+z

k|fKt x'G5 .

;'emfj

Transfer Pricing Guideline jf Permanent Establishment Guideline hf/L u/L

sfof{Gjgdf Nofpg tyf o;sf] clgjfo{ Joj:yf x'g'kg]{ x'+bf cfo s/ P]gn] cfGtl/s

/fh:j ljefunfO{ k"jf{b]z hf/L ug{ ;Sg] clwsf/ lbP cg';f/g} APA hf/L ug{

;Sg] clwsf/ lbg'kb{5 .

%=!* lgoGq0fdf kl/jt{g

cfof]un] cfof]hgf u/]sf ljleGg cGt/lqmof sfo{qmdsf ;xefuLx¿jf6

cfo s/ P]g, @)%* sf] bkmf %& cg';f/ lgsfosf] lgoGq0fdf kl/jt{g x'+bf

cfslif{t x'g] cfo s/ ;DjGwL ljz]if Joj:yfsf jf/]df rrf{ x'+bf o:tf] Joj:yf

nufgLd}qL x'g' kb{5eGg] ;'emfj k|fKt ePsf] lyof] . o; ;Gbe{df cfof]usf] ;'emfj

lgDgfg';f/ 5 .

;'emfj

at{dfg ca:yfdf b]zsf] cfly{s pGgltsf] nflu sd nfutdf :jb]zL Pa+ lab]zL

nufgLnfO{ cfslif{t ug'{ kg]{ cfaZostf 5 . ;fgf] cfsf/df /x]sf] Aoa;fo

eGbf 7'nf] cfsf/df /x]sf] Joj;fon] kl/kfngf nfut (Compliance Cost)

wfGg ;d]t ;Sb5g\ / /f]huf/Lsf yk ca;/x¿ ;[hgf ug{ ;Sb5g\ . oxL

dfGotfsf] cfwf/df cfo s/ P]g, @)%* df bkmf $&s yk ul/ a}+lsª tyf

ladf Aoa;fodf dh{/ tyf PSjLlhzg ubf{ bkmf %& cfs[i6 gx'g] Aoa:yf ;d]t

u/]sf] kfO{G5 . o;/L Aoa;fosf] k|s[ltsf] cfwf/df 5'6 lbg] Aoa:yfsf] ;§f

Aoa;fosf] d'n k|s[ltdf kl/at{g geO{ x'g] dh{/ tyf PSjLlhzg nufotsf

z]o/ x:tfGt/0f Pa+ k|fs[lts ?kn] k}q[s ;DklQ x:tfGt/0f -h:t}, c+z a08f,

d[To" kZrftsf] x:tfGt/0f, cfbL_ u/]sf] ca:yfdf bkmf %& cfs[i6 gx'g] Joj:yf

ul/g'kb{5 .

~ 240 ~


Ps k|ltzt jf ;f] eGbf a9L z]o/ x:tfGt/0f eP To:tf] z]o/ clgjfo{ ?kdf

ahf/ d'No (Fair Market Value) sf cfwf/df x:tfGt/0f u/]sf] cfwf/ k]; ug'{ kg]{

Aoa:yf ug'{ cfaZos 5 .

%=!( n]vf k|0ffnL

cfo s/ P]g, @)%* n] s/ n]vfs+g ;DjGwdf :ki6 Joj:yf u/]sf] 5 . s'g} k|fs[lts

JolQmsf] Joj;fosf] cfo 5 eg] ;f] JolQmn] s/ k|of]hgsf] nflu gub cfwf/ jf

k|f]b\efjL -Accrual_ cfwf/ b'O{ dWo] Pp6f cfwf/ 5gf}6 ug{ ;Sg]5 eg] /f]huf/L tyf

nufgLsf] cfonfO{ gub cfwf/df dfq n]vfs+g ug'{kg]{ Joj:yf u/]sf] 5 . lgsfon]

eg] k|f]b\efjL -Accrual_ cfwf/df n]vfs+g ug{ kg]{ Joj:yf u/]sf] 5 . ljlQo n]vfsf]

k|of]hgsf] nflu cfo k|fKt x'g] lglZrttfsf] cj:yfdf dfq cfosf] ?kdf n]vfs+g

ug]{ / To;}u/L e'QmfgL ug'{kg]{ ;+efjgfsf] cfwf/df ;d]t vr{sf] ?kdf n]vfs+g

ug'{kg]{ x'G5 . s/ n]vfs+g tyf ljQLo n]vfs+gsf] cfˆgf] cfˆgf] l;4fGtsf] sf/0faf6

v"b cfo tyf s/of]Uo cfo km/s km/s x'g ;S5 . s/ k|of]hgsf] nflu cfo s/

P]gdf tf]lsPsf] Joj:yf cg';f/ g} n]vfs+g ug'{kg]{ clgjfo{tf ePsf]n] ;f]xL cg';f/

n]vfs+g ug'{kb{5 . s]xL Joj;fonfO{ lgodg lgsfosf] lgb]{zg cg';f/ ;d]t cfˆgf]

Joj;fosf] n]vfs+g ug'{kg]{ x'bfF s]xL cK7\of/f] x'g] / sltko cj:yfdf låljwf x'g] /

obfsbf oxL sf/0faf6 s/ ljjfb ;d]t ;[hgf x'g] u/]sf] 5 . To:t}, ljb]zL nufgLaf6

;Grfngdf /x]sf sDkgLx¿n] International Accounting Standard jf International Financial Reporting System n] tf]s]sf] dfkb08 cg'?k n]vf+sg ug]{ x'+bf ;d]t

sltko cj:yfdf låljwf pTkGg x'g] cj:yf cfpF5 . sltko b]zsf] Controlled Foreign Company Rule sf] sf/0faf6 ;xfos sDkgL -Subsidiary_ sf] cfonfO{

;d]t d'Vo sDklgsf] ljQLo ljj/0f jf cfo ljj/0fdf ;dfj]z ug'{kg]{ x'g ;S5 .

;'emfj

;se/ s/ n]vf+sgnfO{ cGt/f{li6«o k|rng;+u ;+of]Ho (Compatible) x'g] u/L ug{ ;Sg] Joj:yf ug'{ pko'Qm x'G5 . o;sf] nflu cfo s/ P]gdf xfn tf]lsPsf] s/

n]vfs+gsf] tl/sfnfO{ s]xL pbf/ agfO{ cfGtl/s /fh:j ljefu jf ;f] ljefusf

dxflgb]{zsn] :jLs[lt lbPsf] tl/sf cg';f/ ;d]t s/ n]vfs+g ug{ ;Sg] Joj:yf

;dfj]z ug{ pko'Qm x'g]5 .

~ 241 ~

cfo s/

%=@) x|f; vr{ s§L

cfo s/ P]g, @)%* n] s'g} JolQmsf] Joj;fo jf nufgLaf6 ePsf] cfosf] u0fgf

ubf{ To:tf] cfo k|fKt ug{ k|of]u ePsf] x|f;of]Uo ;DklQ v/Lb÷k}7f/L ubf{ ePsf]

vr{ cfo s/ P]g, @)%* df tf]lsPsf] b/n]] vr{ bfjL ug{kfpg] Joj:yf u/]sf] 5 .

cfo s/ P]gn] x|f;of]Uo ;DklQsf] ;DklQut ?kdf geO{ ;DklQsf] k|s[lt cg';f/

;d"xLs[t u/L ju{ jf ;d"xsf] cfwf/df x|f; vr{ bfjL ug{ kfpg] Joj:yf u/]sf]

5 . cfo s/ P]gn] x|f; vr{ bfjL ug{'kg]{ Joj:yf cGtu{t ;DklQsf] ;d"xLs[t

ug]{, k"FhLs[t ug]{ tl/sf, x|f; vr{sf] b/ Pj+ yk x|f; vr{ bfjL ug'{kg]{ JolQm jf

lgsfo cflb ljifox¿ pNn]v u/]sf] 5 . To:t} cfo s/ P]gn] s]xL JolQmx¿nfO{

Joj;fosf] k|s[lt cg';f/ Psd'i6 x|f; vr{ (Terminal Depreciation) jf yk x|f; vr{ -Accelerated Depreciation) kfpg] ;d]t Joj:yf u/]sf] 5 . ljz]if u/L,

o:tf] ;'ljwf k|fKt cfof]hgfx¿n] cfˆgf] cfof]hgf x:tfGt/0f ubf{sf] ;dodf /x]sf]

x|f;of]Uo ;DklQsf] x|f; cfwf/ (Depreciation Base) a/fa/sf] /sd Psd'i6 ?kdf

x|f; vr{sf] ?kdf bfjL ug{ kfpF5 . o:tf] ;'ljwf g]kfns} afl;Gbf JolQmn] ;~rfng

u/]sf] 5 eg] Psd'i6 x|f; vr{ bfjL ubf{ x'g] gf]S;fgL P]gn] u/]sf] Joj:yf cGtu{t

/xL vr{ bfjL ug{ kfpg] cj:yf /xG5 . g]kfnsf] u}/ afl;Gbf JolQm jf cfof]hgf

;Grfngsf] nflu dfq afl;Gbf ePsf] JolQmsf] xsdf of] ;'ljwf pkef]u ubf{

gf]S;fgL x'g] cj:yf ljBdfg 5 .

;'emfj

BOOT cfof]hgf lgdf{0f u/L ;+rfng ug{] JolQmn] cfˆgf] x|f; of]Uo ;DklQsf] x|f;

cfof]hgf ;+rfng cjlw leq} x|f; cfwf/ z"Go x'g] u/L ;db/sf] cfwf/df x|f; vr{

bfjL ug{ kfpg] Joj:yf ug{ plrt x'G5 .

%=@! cfo ljj/0f;fy ;+nUg ug'{kg]{ sfuhftx¿

cfo s/ P]g, @)%* sfof{Gjgdf cfP kZrft s/ k|zf;gn] s/bftfn] :jo+

s/ lgwf{/0f u/L bflvnf u/]sf] ljj/0fnfO{ hf]lvd ljZn]if0fsf] cfwf/df s/

k/LIf0fsf]]nflu 5gf}6 ug]{ u/]sf] 5 . o:tf] 5gf}6 sfo{ ljB'tLo dfWodaf6 ul/g]

Joj:yf 5 . cfo s/ P]gdf cfo ljj/0f tyf ;f] ;fy ;+nUg x'g'kg]{ sfuhftsf]

~ 242 ~


;DjGwdf pNn]v ePsf] 5 / s/bftfn] ;f]xL cfwf/df cfo ljj/0f;fy sfuhft

;+nUg u/L bflvnf ug]{ u/]sf 5g\ . Joj;fosf] sf/f]jf/ jflif{s cfo ? %)

nfv;Dd /x]sf] 5 eg] cfo ljj/0fnfO{ dfGotf k|fKt n]vf k/LIfsaf6 cfo ljj/0f

k|dfl0ft ug'{ gkg]{ Joj:yf /x]sf] 5 eg] ;f] eGbf a9Lsf] sf/f]jf/ ePsf] JolQmn]

cfkmgf] cfo ljj/0f dfGotf k|fKt n]vf k/LIfsaf6 k|dfl0ft ug'{kg]{ Joj:yf /x]sf]

5 . cfo ljj/0fnfO{ dfGotf k|fKt n]vf k/LIfsaf6 k|dfl0ft u/fpg'kg]{ eGg]

Joj:yf clgjfo{ ug'{sf] cy{ s/bftfn] cfo s/ P]g cg';f/ cfo ljj/0fnfO{ k'li6

ug{ /fv]sf] ljQLo ljj/0f tyf :jo+ s/ lgwf{/0f ug]{ qmddf bfjL u/]sf] vr{ tyf

cfodf ;dfj]z u/]sf] /sd P]gsf] Joj:yf cg';f/ /x]sf] 5 eGg] ;'lglZrt ug'[{ xf] .

xfn s/bftfn] cfo ljj/0f ;fy ljlQo ljj/0f, s/ tyf ljQLo n]vf k/LIfssf]

k|ltj]bg, s]xL Jofj;flos ;"rgf, ? % nfveGbf a9Lsf] Pp6} JolQmaf6 u/]sf]

vl/b jf ljqmLsf] ljj/0f tyf ? % nfveGbf a9Lsf] cf;fdL jf ;fxsf] ljj/0f

cflb /x]sf] 5 . ljlQo ljj/0f cGtu{t jf;nft, gfkmf gf]S;fg lx;fj tyf gub

k|jfx ljj/0f Pj+ ltgsf] cg';"rLx¿ kb{5g\ .

;'emfj

ljj/0f;fy ;+nUg ug'{kg]{ sfuhftx¿ Pj+ ljj/0fx¿ ;se/ yf]/} ;+Vofdf ;dfj]z

ug]{ Joj:yf ug'{kg]{ b]lvG5 . cfo ljj/0f;fy ;+nUg ul/g] ljj/0fx¿ vf; u/L s/

hf]lvd ljZn]if0f ug{ ;lsg] ljj/0f, tYof+s jf ;"rgf tyf s/ n]vf k/LIfssf]

k|ltj]bg dfq ;dfj]z ug]{ Joj:yf ul/g' kg]{ b]lvG5 . xfn s/ n]vf k/LIfsn] lbg]

k|ltj]bgdf s] s] ljifodf pNn]v x'g'kg]{ xf], ;f] 9fFrf ;d]t tof/ u/L k|rngdf

Nofpg' kb{5 . s/bftfsf] ljlQo ljj/0f jf cGo ljj/0fx¿ cfo s/ P]g cg';f/

/flvg'kg]{ sfuhft cGtu{t tf]lsg' kb{5 . s/bftf s/ n]vf k/LIf0fsf] nflu 5gf}6

ePsf] cj:yfdf dfq s/ k/LIf0f k|of]hgsf] nflu ljlQo ljj/0f, kmFf6jf/L, ;"rgf

Pj+ sfuhft dfUg] Joj:yf ug'{ pko'Qm x'G5 .

%=@@ afl;Gbf JolQmsf] kl/efiff

cfo s/ P]gdf k|fs[lts AoQmL g]kfnsf] jfl;Gbf x'g] cawLsf] cfwf/ u0fgf ubf{

clal5Gg #^% lbgnfO{ cfwf/ dflgPsf] 5 . o:tf] Aoa:yf l5d]sL d'n'sdf /x]sf]

Aoa:yf cg'?k /x]sf] 5}g .

~ 243 ~

cfo s/

;'emfj

k|fs[lts JolQmsf] xsdf ;fdfGotof lghsf] d'n'sdf ePsf] pkl:yltsf cfwf/df

a+unfb]z, ef/t, kfls:tfg, >Ln+sf nufotsf ljleGg b]zn] u/]sf] kl/efiff cg';f/

:ki6 ul/g' kb{5 .

%=@# ;+zf]lwt s/ ljj/0f

cfo s/ P]gdf s/bftfn] Ps k6s k]z u/]sf] laa/0f ;+zf]wg ug{ ;Sg] Aoa:yf

u/]sf] 5}g . o; Aoa:yfn] s/bftfnfO{ e'n ;'wf/ ug]{ ca;/af6 ;d]t al~rt

u/fOPsf] kfO{G5 .

;'emfj

e"nj; s/ ljj/0fdf km/s k/]df s/bftfn] tf]lsPsf] ;doleq s/ ljj/0f ;+zf]wg

ug{ kfpg] Joj:yf ul/g' kb{5 .

%=@$ s/ bfo/f lj:tf/

cfo s/ P]g, @)%* cg';f/ sfg"gn] 5'6 elgPsf jfx]s g]kfndf ;|f]t ePsf

h'g;'s} k|sf/sf] cfo g]kfnsf] s/flwsf/leq kb{5 . cfo s/ P]gsf] s/sf] bfo/f

leqsf s'g} JolQmsf] /f]huf/Lsf] cfo ePsf] / Ps k6sdf Pp6f dfq /f]huf/bftf

ePsf] JolQmn] /f]huf/L cfosf] u0fgf ubf{ s/of]Uo cfo u0fgf u/L ;f] cg';f/

cu|Ld s/ s6\6L u/L e'QmfgL ug]{ JolQm afx]ssf JolQmx¿n] /f]huf/Lsf] cfosf]

;DjGwdf ;d]t cfo ljj/0f bflvnf ug'{ kb{5 . lrlsT;s, jlsn, n]vfk/LIfs,

snfsf/ cflb sltko k]zfut JolQmx¿ Ps} k6s ljleGg JolQm;+u /f]huf/L jf

;]jf k|bfg ug]{ (Consultancy) sfo{df ;+nUg /x]sf x'G5g\ . cfo s/ P]g, @)%*

n] s'g} JolQmn] ;]jfz'Ns k|bfg u/]sf] 5 eg] To:tf] ;]jfz'Nssf] e'QmfgL ubf{ d"No

clej[l4 s/ P]gdf btf{ e} d"No clej[l4 s/ ljhs hf/L u/]sf] 5 eg] !=% k|ltzt,

cGoyf !% k|ltztn] cu|Ld s/ s§L u/L e'QmfgL ug'{ kb{5 . o;/L cu|Ld s/ s§L

ul/Psf] ;]jfz'Ns clGtd cu|Ld s/ s§L gePsf]n] To:tf] JolQmn] cfˆgf] cfosf]

:jo+ s/ u0fgf u/L cfo ljj/0f bflvnf ug'{ kb{5 . xfn o:tf] cfo ePsf ;a}

JolQmx¿n] :yfoL n]vf gDa/ lnPsf Pj+ cfo ljj/0f bflvnf u/]sf] cj:yf 5}g .

o;n] ubf{ To:tf JolQmaf6 k|fKt x'g'kg]{ oyfy{ /fh:j /sd k|fKt x'g ;s]sf] 5}g .

~ 244 ~


ljz]if u/L lrlsT;sx¿ Pp6f s'g} ;+:yf;+u cfj4 x'g] / cGo ;+:yfdf ;d]t

lrlsT;f ;DaGwL ;]jf k|bfg ug]{, lghL lSnlgs ;+rfng ug]{ jf To:t} kfl/jfl/s

lrlsT;s (Family Doctor) jf lghL cfjf;df g} ;]jf k|bfg ub{5g\ . To:tf

JolQmx¿ h'g ;+:yfdf cfj4 ePsf 5g\ ;f] ;+:yfdf /f]huf/L jfktsf] cfo eP

To;sf] s/ bflvnf x'g] / ljz]if1sf] ?kdf ;]jf k|bfg u/]sf] cj:yfdf !% k|ltztn]

clu|d s/ s§L u/L bflvnf u/]sf] kfOG5 . o:tf] ;]jf k|bfg ug]{ ;a} JolQmn] :yfoL

n]vf gDj/ ;d]t lnPsf 5}gg\ . lrlsT;s afx]s jlsn, OlGhlgo/, n]vf ljz]if1,

snfsf/, v]nf8Lx¿ tyf cGo ljlzi6 klxrfg eO{ ljleGg /fli6«o cGt/f{li6«o ;+3

;+:yfdf ;]jf k|bfg ug]{ JolQmx¿ klg o:t} ju{df kb{5g\ .

k]zfljbx¿ cfo s/ tyf d"No clej[l4 s/sf] bfo/fdf gcfPsf] hfgsf/Lsf]

cfwf/df ljut jif{x¿df ;d]t cfly{s ljw]os÷cfly{s cWofb]zdf ljz]if ;'ljwf

k|bfg u/L s/sf] bfo/fdf Nofpg k|ofzePsf] b]lvG5 . To:tf] 5'6 ;'ljwf pkef]u

u/L s/sf] bfo/fdf cfpg] JolQmsf] ;+Vof gu0o /x]sf] 5 . cfo s/ P]gn] s'g}

JolQmn] Joj;fo z'? ug'{ k"j{ g} :yfoL n]vf gDj/ lng'kg]{ clgjfo{ Joj:yf u/]sf]

ePtf klg To:tf ;a} JolQmx¿n] ;]jf k|bfg ug'{ k"j{ g} :yfoL n]vf gDj/ lnPsf

;d]t 5}gg\ . ;]jf k|fKt ug]{ lgsfon] ;d]t To:tf JolQmnfO{ e'QmfgL u/]sf] /sddf

:yfoL n]vf gDj/ pNn]v u/]sf] kfOb}g .

k]zfljb\x¿n] cfˆgf] k]zfnfO{ lg/Gt/tf lbg k|To]s jif{ k]zfut k|df0fkq

(Professsional Licence) nfO{ lgodgsf/L lgsfodf gjLs/0f ug'{kg]{ Joj:yf

/x]sf] 5 . To:tf lgodg lgsfon] ;d]t k|df0fkq (Licence) gjLs/0f ubf{ s/

r'Qmf jf s/ bflvnf k|df0fkq dfu ug]{ u/]sf] 5}g .

;'emfj

k]zfljbsf] ?kdf lrlsT;s, n]vf kl/Ifs, OlGhlgo/, jlsn, ;Nnfxsf/, snfsf/,

v]nf8L, ljleGg lzIf0f ;+:yfdf k|fWofkg ug]{ JolQmx¿sf] xsdf :yfoL n]vf gDj/

clgjfo{ ug]{, e'QmfgL lbg] lgsfon] To:tf] e'QmfgL u/]sf] JolQmsf] :yfoL n]vf gDj/

pNn]v ug'{kg],{ cGoyf To:tf] vr{ ldGxf glbg] Joj:yf ug]{, lgodg lgsfonfO{

k|df0fkq (License) gjLs/0f ubf{ s/ r'Qmf jf s/ bflvnf k|df0fkq k]z ug'{kg]{

h:tf Joj:yfx¿ u/L ;f]sf] k|rf/ k|;f/ u/L s/sf] bfo/fdf Nofpg] sfo{qmd

;~rfng ug'{kg]{ b]lvG5 .

~ 245 ~

cfo s/

%=@% qm]l86 sf8{ sf/f]jf/nfO{ k|f]T;flxt ug]{

qm]l86 sf8{af6 x'g] e'QmfgLn] sf/f]af/df kf/blz{tf Nofpg] x'+bf qm]l86 sf8{af6

ul/g] e'QmfgLnfO{ k|f]T;flxt ul/g'kb{5 .

;'emfj

qm]l86 sf8{af6 e'QmfgL k|fKt ug]{ AolQmnfO{ e'QmfgLsf] lglZrt k|ltzt Tax Credit lbg] Aoa:yf ug'{ plrt x'g]5 .

%=@^= k'glg{df{0f s/

lj= ;+= @)&@ ;fn j}zfv dlxgfdf >[+vnfj4 ?kdf cfPsf] ljgf;sf/L dxfe"sDkn]

Ifltu|:t cy{tGqsf] k'glg{df{0f ug]{ kl/k|]Iodf klg s/ k|0ffnLdf s]xL ;dfof]hg

ug{' kg]{ cfjZostf 5 . o; ;Gbe{df Psflt/ cy{tGqsf] k'lg{df{0fsf] nflu yk

/fh:j kl/rfng ug{ cfjZos 5 eg] csf]{tkm{ cy{tGqsf] k'glg{df{0f ug{ / d'n'ssf]

ljsf;df 6]jf k'¥ofpg ;xof]u ug{] s[ofsnfknfO{ cfslif{t ug{ s/df s]xL /fxtsf]

klg cfjZostf 5 . o; ;Gbe{df ljBdfg s/df k'glg{df{0f ;/rfh{ nufpg

;lsG5 jf k'glg{df{0f s/sf] ?kdf gof+ s/ klg nufpg ;lsG5 . k'glg{df{0fsf]

nflu t'?Gt /fh:j kl/rfng ug{ a9L ;do / tof/L cfjZos x'g] gof+ s/

nufpg' eGbf klg ljBdfg s/d} ;dfof]hg ug{ pko'Qm x'G5 .

;'emfj

cfly{s jif{ @)&@÷&# / cfly{s jif{ @)&#÷&$ df JolQmut tyf ;+:yfut cfo

s/sf] cfwf/df @ k|ltztsf b/n] k'glg{df{0f s/ nufpg' kb{5 . o;}u/L of] s/

Jofh / nfef+zdf ! k|ltztsf b/n] nfu' ul/g' kb{5 .

~ 246 ~


cg';"rL %=!M

cfo s/ ;'lawf ;DaGwL Joj:yf

ljj/0fcfo jif{sf] nflu

nfUg] s/5'6 kfpg] cjlw

lgDg If]qx¿df ljz]if pBf]u ;+rfng u/]/ k|fKt cfodf nfUg] s/sf]-

clt cljsl;t !) k|ltzt s/ nufOg] !) cfo jif{

cljsl;t @) k|ltzt s/ nufOg] !) cfo jif{

cNk ljsl;t #) k|ltzt s/ nufOg] !) cfo jif{

#)) jf ;f] eGbf a9L g]kfnL gful/snfO{ jif{e/L g} k|ToIf /f]huf/L lbg] ljz]if pBf]u / ;"rgf k|ljlw pBf]unfO{ ;f] jif{sf] cfodf nfUg] s/sf]–

() k|ltzt s/ nufOg] ;fna;fnL

!@)) jf ;f]eGbf a9L g]kfnL gful/snfO{ jif{e/L g} k|ToIf /f]huf/L lbg] ljz]if pBf]unfO{ ;f] jif{sf] cfodf nfUg] s/sf]–

*) k|ltzt s/ nufOg] ;fna;fnL

dlxnf, blnt jf ckfËx¿ dWo] sDtLdf t]QL; k|ltztnfO{ ;d]t ;dfj]z u/L !)) eGbf a9L g]kfnL gful/snfO{ jif{e/L k|ToIf /f]huf/L lbPsf] ljz]if pBf]unfO{ ;f] jif{sf] cfodf nfUg] s/sf]–

*) k|ltzt s/ nufOg] ;fna;fnL

Ps ca{eGbf a9Lsf] k"‘hL nufgLdf :yfkgf x'g] / %)) eGbf a9LnfO{ jif{e/L g} k|ToIf /f]huf/L k|bfg ug]{ ljz]if pBf]unfO{ sf/f]af/ z'? u/]sf] ldltn]–

k"0f{ ?kdf cfo s/ 5'6 % cfo jif{

To;kl5sf] cfo jif{df nfUg] cfo s/df– %) k|ltzt s/ nufOg] # jif{

~ 247 ~

cfo s/

xfn ;~rfngdf /x]sf o:tf pBf]un]] sDtLdf kRrL; k|ltzt hl8t Ifdtf j[l4 u/L Ps ca{ k"‘hL k'¥ofO{ %)) eGbf a9LnfO{ jif{e/L g} k|ToIf /f]huf/L k|bfg u/]df To;/L Ifdtf j[l4af6 k|fKt ePsf] cfodf–

k"0f{?kdf cfo s/ 5'6 % jif{

To;kl5sf] cfo jif{df nfUg] cfo s/sf]– %) k|ltzt cfo s/ 5'6 # jif{

ljz]if cfly{s If]qdf :yflkt pBf]usf] cfodf nfUg] cfo s/ / To:tf pBf]un] ljt/0f ug]{ nfef+zdf nfUg] s/df b]xfo adf]lhd 5'6 x'g]5–

-s_ lxdfnL lhNnf / g]kfn ;/sf/n]

tf]s]sf] kxf8L lhNnfdf /x]sf]

ljz]if cfly{s If]qdf :yflkt pBf]un]

sf/f]af/ z'? u/]sf] ldltn] nfUg]

cfo s/sf]–

k"0f{?kdf cfo s/ 5'6 !) jif{

To;kl5sf] cfo jif{df nfUg] cfo s/sf]– %) k|ltzt cfo s/ 5'6 ;fna;fnL

-v_ dfly -s_ df plNnlvt If]q

afx]ssf cGo If]qdf /x]sf] ljz]if

cfly{s If]qdf :yflkt pBf]un]

sf/f]af/ z'? u/]sf] ldltn] nfUg]

cfo s/sf]–

k"0f{?kdf cfo s/ 5'6% jif{

To;kl5sf cfo jif{df nfUg] cfo s/sf]– %) k|ltzt cfo s/ 5'6 ;fna;fnL

-u_ ljz]if cfly{s If]qdf :yflkt

pBf]un] ljt/0f u/]sf] nfef+zdf

nfUg] s/sf] sf/f]af/ z'? u/]sf]

ldltn]–


To;kl5sf] nfef+zdf nfUg] s/sf]– %) k|ltzt cfo s/ 5'6 # jif{

~ 248 ~


-3_ ljz]if cfly{s If]qdf :yflkt

pBf]usf ljb]zL nufgLstf{n]

ljb]zL k|ljlw jf Joj:yfkg ;]jf

z'Ns tyf /f]oN6Laf6 cfh{g u/]sf]

cfodf nfUg] cfo s/sf]–

%) k|ltzt cfo s/ 5'6 ;fna;fnL

k]6«]lnod tyf k|fs[lts UofF; cGj]if0f tyf pTvgg ug]{ sf/f]jf/ ug]{ JolQmn] @)&% ;fn r}q dlxgf;Dd Jofkfl/s ?kdf sf/f]jf/ ;~rfng u/]df sf/f]jf/ ;~rfng u/]sf] ldltn] klxnf] cfo jif{b]lv–

k"0f{?kdf cfo s/ 5'6& jif{

To;kl5sf] cfo jif{df nfUg] s/sf]– %) k|ltzt cfo s/ 5'6 # jif{

g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L tf]s]sf] æ6]Sgf]nf]hL kfs{, jfof]6]s kfs{Æ / ;"rgf k|ljlw kfs{ leq :yflkt æ;ˆ6j]o/ ljsf;, tYofÍ k|zf]wg, ;fOa/ Sofkm], l8lh6n DoflkË ;DaGwLÆ pBf]usf] cfodf nfUg] s/sf]–

%) k|ltzt cfo s/ 5'6 ;fna;fnL

ljB'tsf] pTkfbg, k|;f/0f, ljt/0f ug]{ cg'dlt k|fKt ;+ul7t ;+:yfn] ;Djt\ @)&% ;fn r}t dlxgf;Dd Jofkfl/s ?kdf hnljB'tsf] pTkfbg, pTkfbg / k|;f/0f, pTkfbg / ljt/0f jf pTkfbg, k|;f/0f / ljt/0f z'? u/]sf] ldltn] klxnf] cfo jif{b]lv–

k"0f{?kdf cfo s/ 5'6& jif{

To; kl5sf] cfo jif{df nfUg] s/sf]– %) k|ltzt cfo s/ 5'6 # jif{

;Dat\ @)&! efb| & ut] leq lgdf{0f k|f/De ug]{ hnljB't cfof]hgfn] ;Djt\ @)*) ;fn r}q dlxgf;Dd Jofkfl/s ?kdf hnljB'tsf] pTkfbg z'? u/]df klxnf] cfo jif{b]lv–

k"0f{?kdf cfo s/ 5'6 !) jif{

To;kl5sf] cfo jif{df nfUg] s/sf]– %) k|ltzt cfo s/ 5'6 % jif{

~ 249 ~

cfo s/

pTkfbgd"ns pBf]un] pTkfbg u/]sf] j:t' lgof{t u/]df k|fKt cfodf nfUg] cfo s/sf] b/df–

@% k|ltzt cfo s/ b/df 5'6

;fna;fnL

;8s,k'n, ljdfg:yn, ;'?ª dfu{ lgdf{0f / ;~rfng u/]df jf 6«fd, 6«nLa;df nufgL u/L ;~rfng u/]df ;f]af6 k|fKt cfodf nfUg] s/sf] b/df–

$) k|ltzt cfo s/ b/df 5'6

;fna;fnL

lwtf]kq ahf/df ;lrLs[t ePsf pTkfbgd"ns, ko{6g ;]jf, hnljB't pTkfbg, ljt/0f tyf 6«fG;ld;g ug]{ / 6]Sgf]nf]hL kfs{, jfof]6]s kfs{ / ;"rgf k|ljlw kfs{ leq :yflkt ;fˆj]o/ ljsf;, tYofÍ k|zf]wg, ;fOa/ Sofkm], l8lh6n DoflkË ;DaGwL lgsfox¿nfO{ nfUg] s/df–

!) k|ltzt cfo s/ 5'6 ;fnj;fnL

clt cljsl;t If]qdf :yflkt kmnkm"ndf cfwfl/t a|f08L, ;fO8/ Pj+ jfOg pTkfbg ug]{ pBf]unfO{ sf/f]af/ z'? u/]sf] ldltn]–

$) k|ltzt cfo s/ 5'6

!) jif{

s'g} JolQmn] af}l4s ;DklQ lgof{t afkt k|fKt /f]oN6L cfodf nfUg] cfo s/sf] b/df–

@% k|ltzt cfo s/ 5'6 ;fna;fnL

s'g} JolQmn] af}l4s ;DklQsf] x:tfGt/0fåf/f laqmL u/L k|fKt u/]sf] cfodf nfUg] cfo s/sf] b/df–

%) k|ltzt cfo s/ b/df 5'6

;fna;fnL

b'O{ ca{eGbf a9Lsf] k"FhL nufgLdf :yfkgf x'g] ko{6g If]q;+u ;DalGwt pBf]u jf cGt/f{li6«o p8fg ;~rfng ug]{ xjfO{ sDkgLnfO{ sf/f]af/ z'? u/]sf] ldltn]–


To;kl5sf] cfo jif{df nfUg] s/sf] b/df–


# jif{

~ 250 ~


xfn ;~rfngdf /x]sf To:tf pBf]u jf xjfO{ sDkgLn] xfnsf] hl8t Ifdtfsf] sDtLdf kRrL; k|ltzt Ifdtf a[l4 u/L b'O{ ca{ k"FhL k'¥ofPdf To;/L Ifdtf a[l4af6 k|fKt ePsf] cfodf–


To;kl5sf] cfo jif{df nfUg] cfo s/sf] b/df–


# jif{

gf]6 M dfly pNn]n ul/Psf] s/ nfUg] k|ltzt eGgfn] s/sf] b/df To:tf] cfodf nfUg] tf]lsPsf] s/sf] b/sf] k|ltzt xf] .

~ 251 ~

eG;f/ dx;'n

eG;f/ dx;'n

cWofo

^

^=! kl/ro

k|yd k':tfsf] s/ ;'wf/ sfo{qmdsf] ;Gbe{df eG;f/ dx;'ndf klg 7"nf] kl/jt{g ul/Psf] lyof] . pbfx/0fsf nflu j:t' juL{s/0fnfO{ a9L j}1flgs tyf Jojl:yt ug{ cfly{s jif{ @)$(÷%) b]lv ;fljssf] Customs Cooperation Council Nomenclature-CCN k|0ffnLnfO{ k|lt:yfkg u/L xfdf{]gfOH8 k4lt cjnDjg ul/of]] . To:t} cfly{s jif{ @)$(÷%) ;Dd ljleGg b/sf ;fwf/0f eG;f/ dx;'n / cltl/Qm eG;f/ dx;'n nufpg] ul/Psf]df cfly{s jif{ @)%)÷%! b]lv ;fwf/0f eG;f/ dx;'n / cltl/Qm eG;f/ dx;'nnfO{ ufe]/ PsLs[t eG;f/ dx;'n sfodu/L hDdf & b/x¿ -%, !), @), #), $), ^), / !!) k|ltzt_ dfq sfod ul/of] . cfly{s aif{ @)%!÷%@ df ^) k|ltztsf] b/nfO{ klg vf/]h u/L eG;f/sf b/x¿sf] tx hDdf ^ sfod ul/of] . To;kl5 klg ljleGg cfly{s jif{df eG;f/ b/sf] ;+/rgfdf ;fdfGo kl/jt{g x+'b} rfn' cfly{s jif{ @)&!÷&@ Dff %, !), !%, @), #) / *) k|ltztsf hDdf ^ txsf b/x¿ sfod /x]sf 5g\ .

lj=;+= @)%$ df ;fljssf] eG;f/ P]g, @)!( df ;fdlos ;+;f]wg u/L eG;f/ d"Nof+sg sf/f]jf/ d"Nosf] cfwf/df lgwf{/0f ug]{ k|0ffnLsf] z'?jft ul/of] . eG;f/ ljefuaf6 x'g] d"Nof+sg k4lt vf/]h u/L eG;f/ clws[tnfO{ sf/f]jf/ d"Nosf] cfwf/df eG;f/ d"No lgwf{/0f ug{ ;lsg] sfg"gL Joj:yf ul/of] . ;fy}, k|To]s ^, ^ dlxgfdf eG;f/ d"Nof+sgsf nflu cBfjlws ul/g] ^ dlxg] d"No ;"lr vf/]h ul/of] . lgsf;L x'g] dfnj:t'sf] Go"gtd d"No lgwf{/0f ug]{ ;fljssf] Joj:yf x6fO{ lgsf;Lstf{n] 3f]if0ff u/]sf] d"NonfO{ g} eG;f/ d"No dfgL lgsf;L ug{ kfpg] Joj:yf cjnDjg ul/of] .

~ 252 ~


g]kfn ;g\ @))$ df ljZj Jofkf/ ;+u7gsf] ;b:o eP kZrft ljZj Jofkf/

;+u7gsf] d"Nof+sg k|0ffnLnfO{ eG;f/ P]gdf g} lj:t[t ?kdf Joj:yf ug'{ kg]{

ePsf]n] ;fljssf] eG;f/ P]g, @)!( nfO{ vf/]h u/L gofF eG;f/ P]g, @)^$

hf/L ul/of] . o; P]gdf ljZj Jofkf/ ;+u7gsf] eG;f/ d"Nof+sg k4lt, Jofkf/

;xhLs/0f, jf}l4s ;DklQsf] ;+/If0f, ljz]if cfly{s If]q;DjGwL Joj:yf h:tf

cfw'lgs eG;f/ k|lqmof tyf k4tLx¿ ;dfj]z ul/Psf] 5 .

o;} qmddf eG;f/ k|zf;gsf] ;'wf/sf] qmdnfO{ lg/Gt/tf lbb} dx;'nnfO{

;d;fdlos agfpFb} nluPsf] 5 . o; cGtu{t eG;f/sf] k/Dk/fut p2]Zo /fh:j

;+sng, :jb]zL pBf]usf] ;+/If0f, lgof{t k|j4{g Pj+ ;dfhnfO{ k|lts"n k|efj kg]{

dfnj:t'x¿sf] lgoGq0f tyf cj}w Jofkf/sf] lgoGq0f tk{m s]lGb|t /x]sf] lyof] .

cfw'lgs eG;f/sf] p2]Zo Jofkf/ ;xhLs/0f, ;dflhs ;'/Iff, cj}w Jofkf/ lgoGq0f

/ /fh:j ;+sng /x]sf] 5 . cy{tGqsf cGo If]qsf] t'ngfdf cGt/f{li6««o Jofkf/

klxn] df}lb|s/0f ePsf]n] ljsf;sf] k"jfw{df cGo s/eGbf eG;f/ dx;'n nufpg

;+ej ePsf] xf] . o;}u/L eG;f/ dx;'n ;Lldt eG;f/ ljGb'x¿af6 ;+sng ul/g]

x'Fbf klg of] s/ nufpg ;xh ePsf] xf] . o;}u/L cy{tGqsf cGo If]qx¿ df}lb|s/0f

gePsf], pBf]u jfl0fHo If]qdf n]vf /fVg] k|0ffnLsf] ljsf; gePsf] / s/ k|zf;g

;Ifd / ;jn gePsf] cj:yfdf cfo s/ tyf cfGtl/s j:t'ut s/ nufpg ufx|f]

x'g] ePsf]n] klg ljsf;lzn b]zx¿ /fh:jsf] b[li6sf]0fn] eG;f/ dx;'n dfly

cTolws dfqfdf lge{/ /xg] u/]sf] kfOG5 . oL ljleGg sf/0fn] ljleGg b]zdf

ljsf;sf] k"jf{wdf /fh:jsf] k|d'v ;|f]tsf] ?kdf eG;f/ dx;'n /x]]sf] b]lvG5 .

o;}u/L ljsf;zLn b]zx¿n] eG;f/ dx;'nnfO{ lzz' pBf]unfO{ ;+/If0f ug]{

p2]Zon] klg k|of]u u/]sf] kfOG5 . vf;u/L ljsl;t b]zsf :yflkt 7"nf] kl/df0fdf

sd d"Nodf j:t' pTkfbg ug]{ pBf]ux¿;+u ljsf;zLn b]zsf gjhft pBf]ux¿

k|ltk:wf{ ug{ g;Sg] x'gfn] To:tf pBf]unfO{ eG;f/ tyf u}/ eG;f/ ;DjGwL cj/f]w

v8f u/]/ ;+/If0f lbg] ul/G5 . ;+/If0fsf] p2]Zo :jb]zL pBf]usf] k|ltikwf{Tds

Ifdtf a9fpg' xf] . eG;f/ dx;'n nufPkl5 k}7f/L ul/g] j:t'sf] d"No a9\5 . ToxL

qmddf :j]b]zL pTkfbgsf] d"No klg a9\g uO{ To:tf a:t'xx¿sf] d"No clej[l4sf]

dfqf a9\5 . pbfx/0fsf nflu dfgf}+ s'g} j:t'sf] eG;f/ jfx]ssf] d"No ? !)) /

To;df !)) k|ltztsf] eG;f/ b/ nufOof] . o:tf] cj:yfdf k}7f/L ul/g] j:t'sf]

d"No @)) eof] . o:tf] cj:yfdf :jb]zL pBf]un] To:t} j:t' ? @)) ;Dddf laqmL

~ 253 ~

eG;f/ dx;'n

ug{ ;Sg] eP k|lt:kwL{ x'g ;S5 . o;sf] cy{ obL ;f] j:t'sf] pTkfbsn] ljb]zL

sRrfkbfy{ nufotsf ;fwgx¿ k|of]u gu/L j:t' pTkfbg u/]df ;t k|ltzt

;+/If0f kfpg] cj:yf /xG5 . o;}u/L ljb]zaf6 k}7f/L ul/g] sRrf kbfy{x¿

nufotsf ;fwgx¿df eG;f/ dx;''n gnufFpbf klg o:t} l:ylt ;[hgf x'G5 .

eG;f/ dxz'naf6 :jb]zL pBf]unfO{ k|fKt x'g] ;+/If0fsf ;Gbe{df ;fwf/0f ;+/If0f

b/ (Nominal Rate of Protection) eGbf k|efjsf/L ;+/If0f b/ (Effective Rate of Protection) a9L dxTjk"0f{ x'G5 . jf:tjdf eG;f/ dx;'naf6 :jb]zL pTkfbgn]

slt ;+/If0f k|fKt ub{5 / To;af6 pTkfbg / cfly{s ljsf;df s:tf] c;/ k5{

eg]/ ;fdfGo b/n] b]vfpb}g . :jb]zL pBf]unfO{ jf:tjdf slt ;+/If0f k|fKt

x'G5 eg]/ k|efjsf/L ;+/If0f b/n]] b]vfp+5 . k|efjsf/L ;+/If0f b/ eg]sf] eG;f/

dx;'nsf] sf/0fn] :jb]zL pTkfbgsf] d"No clej[l4df cfpg] kl/jt{g xf] . o;n]

;+/If0faf6 pTkfbgdf s:tf] k|efj k5{ eg]/ b]vfp+5 .

eG;f/ dx;'nnfO{ ;fdflhs Gofo xfl;n ug]{ p2]Zon] klg k|of]u ul/Psf] kfOG5 .

o; ;Gbe{df ;fdflhs b[li6sf]0fn] cTofjZos j:t'df eG;f/ 5'6, cfjZos j:t'df

dWod b/ (Moderate Rate) / ljnfzL j:t'df pRr b/ nufpg u/]sf] kfOG5 .

o;}u/L lgof{thGo j:t'x¿df z"Go eG;f/ b/ sfod ug'{sf ;fy} cfofltt j:t'x¿df

pRrb/sf] eG;f/ dx;"nsf] Joj:yfn] e'QmfgL ;Gt'ngsf] l:ylt lau|g glbg]

cj:yf ;[hgf ub{5 .

t/, ;j} cj:yfdf eG;f/ dx;'naf6 pQm cg';f/sf /fh:j kl/rfng ug]{, lzz'

pBf]usf] ;+/If0f ug]{, ;fdflhs Gofo sfod ug]{ / e'QmfgL ;+t'ng sfod ug]{ h:tf

p2]Zox¿ k"0f{ / k|efjsf/L ?kdf xfl;n ug{ ;lsb}g\ . pbfx/0fsf nflu eG;f/

dx;'n nufpg] ;Gbe{df eG;f/df ;fdfg cgnf]8 tyf nf]8, jf cgKofs tyf Kofs

ubf{ Jofkfl/s nfut a9\g], eG;f/ /sd ;lxtsf] d"Nodf ljt/0f k|lqmof cGtu{tsf

ljleGg laqm]tfn] d'gfkmf k|ltzt nufpg] x'+bf ;/sf/n] s/ :j?k k|fKt u/]sf] /sd

eGbf ;f] /sdsf] sf/0fn] pkef]Qmf d"Nodf x'g] j[l4 a9L x'g hfg] x'bfF eG;f/af6

/fh:j ;+sng ug]{ Joj:yfnfO{ cfly{s ;Ifdtfsf] lx;fjn] pko'Qm dflgb}g\ .

o;}u/L eG;f/ dx;'nsf] dfWodn] :jb]zL lzz' pBf]usf] ;+/If0f ug]{ gLltaf6 klg

;f]lrPsf / rflxPsf p2]Zox¿ k|efjsf/L ?kdf xfl;n ug]{ cj:yf g/xg klg

;S5 . lsgsL o:tf] cj:yfdf ;+/If0f k|fKt ePsf] sf/0fn] cfoft k|lt:yfkg ug]{

~ 254 ~


jf lgof{t d'ns b'j} If]qdf pRr j[l4 x'g] ;Defjgf ePsf pBf]usf] ;6\6f sd

;Ifd pBf]usf] :yfkgf tyf ;+rfng tkm{ ;fwg k|jflxt x'g] ;Defjgf /xG5 h;n]

cfly{s ljsf;nfO{ k|lts"n c;/ kfg{ ;Sb5 . lzz' pBf]unfO{ lbOg] ;+/If0f o;sf]

efjgf cg's"n c:yfoL x'g' kg]{ xf] . t/ Jojxf/df ;+/If0f ;w}sf] nflu lbg] u/]sf]

kfO{G5 . kmn:j?k pRr eG;f/ dx;'n b/sf] ;+/If0fdf ;+rfng x'g] o:tf pBf]ux¿

kl/kSj x'g g;ls ;w} lzz' cj:yfdf g} /xL /xG5g\ . tL pBf]ux¿sf] c;Ifdtfsf]

nfut pkef]Qmfn] Joxf]g'{ kg]{ x'G5 . csf]{tkm{ cf}Bf]lus d]lzg/L tyf sRrf kbfy{df

eG;f/ dx;'n gnufpg] jf gfd dfqsf] dx;'n nufpg] gLltn] ubf{ o:tf j:t'

b]zleq pTkfbg ug{ Jofj;flox¿ k|]l/t x'b}gg\ . To:t}, :jb]zL pBf]unfO{ ;+/If0f

ug]{ p2]Zon] tof/L j:t'df nufOg] pRr b/sf] eG;f/ dx;"nn] vf;u/L v'nf

l;dfgf / sdhf]/ eG;f/ k|zf;g ePsf d'n'sx¿df Go"g ljhlss/0f tyf rf]/L

k}7f/LnfO{ k|f]T;flxt ub{5 . To;n] ubf{ g t :jb]zL pBf]un] ;+/If0f kfp+5g\ g t

;/sf/n] /fh:j g} kfpg] cj:yf /xG5 .

o;}u/L cfd gful/sn] pkef]u ug]{ cTofjZos j:t'df eG;f/ dx;'n 5'6 lbg]] jf

sd b/df nufpg] gLltn] klg jfl~5t p2]Zo xfl;n ug{ ;Sb}g\ . o;/L eG;f/

;'ljwf k|fKt j:t'x¿af6 lg/k]If ul/jLsf] /]vfd'lg /x]sf hgtfnfO{ dfq s]Gb|Lt

u/L nfe k|bfg ug{ ;lsg] cj:yf /xb}g . ;f]sf] jbnf To:tf ;fdfgsf] clwstd

k|of]u dWod / pRr cfo ju{n] g} ub{5g\ / ;f] sf] j9L nfe klg tL ju{n] g}

k|fKt ug]{ ub{5g\ . csf]{tkm{ ljnflztfsf j:t'df a9L eG;f/ dx;'n nufpg]

gLltn] ubf{ To:tf j:t' pTkfbg ug]{ :jb]zL pBf]ux¿n] cgfjZos ?kdf a9L

;+/If0f kfpg] ePsfn] ;Lldt ;fwg To:tf j:t'sf] pTkfbgtkm{ a9L k|jflxt x'g]

;Defjgf /xG5 . cGtMz'Ns ljnfzLtfsf j:t'df klg nufpg ;lsg] x'Fbf ljt/0f

;DjGwL p2]Zo eG;f/ dx;'naf6 eGbf cGtMz'Nsaf6 a9L k|efjsf/L ?kdf xfl;n

ug{ ;lsG5 . To;}n] cfjZos j:t'df sd / ljnflztfsf j:t'df a9L s/ nufP/

ljt/0f ;DjGwL p2]Zo xfl;n ug{sf] nflu eG;f/ dx;'nsf] ;§f cGtMz'NsnfO{

k|of]u ug]{ gLlt lnOg' kb{5 .

csf]{tkm{, eG;f/ dx;'n e'QmfgL ;Gt'ng sfod ug]{ p2]Zon] k|efjsf/L ?kdf nfu"

ug]{ xltof/ klg xf]Og . d'b|fsf] cjd"Nogaf6 lgsf;LnfO{ k|f]T;fxg ug{ ;lsg] x'bf

e'QmfgL ;+t'ng sfod ug{ eG;f/ dx;'n eGbf ljb]zL ljlgdo gLlt a9L k|efsf/L

x'g ;Sb5 .

~ 255 ~

eG;f/ dx;'n

o;/L eG;f/ dx;'nn] nfut a9fpg], pTkfbsTj 36fpg], d'b|fsf] clws d"Nof+sg

-Over Valuation_ x'g], lgsf;LnfO{ lg?T;flxt ug]{ / cfly{s ljsf;nfO{ cfzfltt

?kdf cuf8L j9fpg r'gf}tL yKg] x'+bf o:tf] s/ ;}åflGts lx;fjn] Tolt /fd|f]

dflgb}g . s/sf] cfly{s nfutsf] b[li6sf]0fn] eG;f/ dx;'nsf] eGbf cGtMz'Nssf]

nfut sd / cGtMz'Nsf] eGbf d"No clje[l4 s/sf] nfut sd x'G5 . d"No clej[l4

s/ k}7f/L / :jb]zL pTkfbg b'j}df nfUg] x'+bf o;sf] cfwf/ eG;f/ dx;'nsf]

eGbf lj:t[t x'g] ePsf]n] o;af6 sd b/d} a9L /fh:j k|fKt x'g] / of] s/ cfly{s

b[li6sf]0fn] a9L ;Ifd x'G5 . csf]{tkm{ eG;f/ dx;'n h:t} d"No clej[l4 s/ /

cGtMz'Ns eG;f/ gfsfdf klg ;+sng ug{ ;lsg] x+'bf oL s/af6 klg eG;f/sf]

h:t} sd laGb'af6 /fh:j ;+sng ug{ ;lsg] kmfObf lng ;lsg] x'G5 . o;}n]

d"No clej[l4 s/ tyf cGtMz'Ns h:tf cfGtl/s j:t'ut s/ / cfo s/ nufpg

;+ej ePkl5 ltgLx¿af6 /fh:j kl/rfng a9fO eG;f/dflysf] /fh:jsf] lge{/tf

36fpb} hfg' kb{5 .

eG;f/ dx;'nsf] rrf{ ubf{ t'ngfTds nfesf] l;4fGtnfO{ klg lj;{g' x'+b}g . o;

l;4fGt cg';f/ s'g} klg d'n'sn] t'ngfTds nfe ePsf j:t' cfkm'n] pTkfbg

ug]{ / t'ngfTds nfe gePsf j:t' cGo d'n'saf6 ;:tf]df k}7f/L ug'{ kb{5 .

o;n] ubf{ ;fwgsf] pRrtd k|of]u x'g], cy{tGq nfut k|efjL x'g], / pkef]Qmfn]

dfna:t' ;:tf]df kfpg] cj:yf /xG5 . o;sf] nflu eG;f/ tyf u}/ eG;f/

;DjGwL cj/f]wx¿ -Tariff and Non-Tariff Barriers) x6fO{ cGt/f{li6«o Jofkf/

;xh jgfpg' kb{5 . o:tf] cj:yfdf pRr cfly{s j[l4 x'g] ;Defjgf ePsf cfoft

k|lt:yfkg ug]{ jf lgof{t d"ns b'j} yl/sf pBf]usf] :yfkgf tyf ;+rfngdf

;fwg k|jflxt e} cfly{s j[l4nfO{ ;xof]u k'Ub5 . o;}n], ljsl;t b]zx¿df eG;f/

dx;"nsf] Go"gtd k|of]u ul/G5 . pbxf/0fsf nflu, o"/f]k]nL cfly{s ;d'bfo, k"jL{

clk|msL ;d'bfo (East African Community -EAC) / blIf0f k"jL{o b]zx¿sf] ;+u7g

(Association of Southeast Asian Nations-ASEAN) df eG;f/ gnfUg] Joj:yf 5

eg] South Asian Association for Regional Co-operation (SAARC) tyf Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) klg o;} lbzftkm{ pGd'v 5g\ .

g]kfnsf] ;Gb{edf tTsfn eG;f/ dx;"n k"0f{?kdf x6fO{ dx;"n /lxt :jtGq Jofkf/

ug{ ;Sg] l:ylt ljBdfg 5}g, / eG;f/ dx;'n /fh:jsf] dxTjk"0f{ >f]tsf] ?kdf

~ 256 ~


/lx /x]sf] 5 . o;af6 s'n s/ /fh:jsf] !( k|ltzt /fh:j k|fKt x'G5 / of] k|j[lQ

ljutsf] eGbf sd x'b} uP klg k"0f{ ?kdf Go"g x'g cem} s]xL jif{ kv{g' kg]{ x'G5 .

/fh:j ;+sngdf gsf/fTds c;/ kg{ glbg / To;af6 >f]tsf] kl/rfngdf ;d:of

pTkGg x'g glbg eG;f/ dx;'nnfO{ r/0fj4 ?kdf 36fpg] gLlt lnOg' kb{5 .

eG;f/ dx;'ndf ul/g] s6f}tLnfO{ d"No clej[l4 s/ tyf s]xL xb;Dd cGtMz'Ns

Joj:yfdf ul/g] ;'wf/;+u klg cfj4 ul/g' kb{5 h;n] ubf{ eG;f/ /fh:jdf x'g]

s6f}lt d"No clje[l4 s/ / cGtMz'Ns /fh:jdf x'g] j[l4af6 kl/k"lt{ ug{ ;lsof];\ .

5f]6f] cjlwdf pBf]unfO{ ;+/If0f u/]/ x'sf{P kl5 bL3{sfndf pBf]u cfkm} k|lt:klw{

x'g ;Sg] / To;af6 cfly{s ljsf;df 6]jf k'Ug] ;Defjgf ePsf pBf]ux¿nfO{

cNksflng lx;fjn] ;+/If0f klg lbOg' kb{5 . bL3{sflng ?kdf t'ngfTds nfe

x'g] pBf]un] k}7f/L ug]{ sRrf kbfy{, ;xfos sRrf kbfy{, oGq pks/0f cflbnfO{

eG;f/ ;x'lnot lbg' kb{5 . lgsf;L d"ns pBf]usf] sRrf kbfy{x¿ (Inputs) sf]

cfoft klg s/ d'Qm ul/g' kb{5 . o; qmddf j08]8 j]o/xfp;, kf; j's ;'ljwf,

8o"6L 8« Jofs, ljz]if cfly{s If]qdf :yflkt pBf]ux¿n] lgsf;L k|of]hgsf nflu

cfoft u/]sf] j:t'x¿, lgsf;L k|j4{g s]Gb|sf] dfWodn] lgsf;L ul/g] j:t'sf]

sRrf kbfy{ nufotsf ;fdfu|L (Inputs) df s/ gnufpg] gLlt cjnDjg ul/g'

kb{5 . gLltut ?kdf k|bfg ul/g] To:tf ;'ljwfx¿sf] b'?kof]u x'g glbg lglZrt

k|ltzt d"No clej[l4 x'g' kg]{, lglZrt cjlw leq ;fdfg lgsf;L ul/;Sg' kg]{,

ljb]zL d'b|fk|fKt ePsf] x'g' kg]{ h:tf k|fjwfg cjnDjg ul/g' kb{5 . cem :j]bzL

pBf]unfO{ cfjZos kg]{ sRrf, ;xfos sRrf / /;fog kbfy{, d]lzg/L pks0f /

;f] sf] kf6{k"hf{ cflbdf eG;f/ k"0f{?kn] gnfUg] Joj:yf ul/Pdf k|lqmofut hl6ntf

x6\g uO{ pBf]usf] nfut 36\g hfg] / ;f] af6 :jb]zL pTkfbgsf] ljb]zL jhf/df

k|lt:kwf{ ug]{ Ifdtf clej[l4 x'G5 .

:jf:Yosf] nflu xflgsf/s, jftfj/0fdf k|lts"n c;/ kg]{], d'n'ssf] zflGt ;'/Iffdf

uDeL/ c;/ kg]{ jf Go"g u'0f:t/ Pj+ pTkfbg nfuteGbf Go"g d"No sfod u/L

cfoft x'g] ;fdfgsf] cfk|jfx (Dumping) /f]Sgsf nflu klg :jtGq Jofkf/df s]xL

k|ltjGw nufpg' kg]{ x'G5 . s'g} b]zn] cfˆgf] pTkfbg nfut eGbf lgs} sd d"Nodf

g]kfnL ahf/df ;fdfg k7fP/ c:j:y k|lt:kwf{ ug]{ ePdf :jR5 k|lt:kwf{sf] l:ylt

sfod ug{ jf s'g} a:t'sf] cToflws cfoft (Excessive Import) ePdf ljZj

Jofkf/ ;+u7gsf] gLlt cg';f/ Anti-Dumping Duties nufpg ;lsG5 . o;}u/L

ljZj Jofkf/ ;+u7gs} gLlt cg';f/ s'g} d'n'sn] cg'bfg lbP/ ;:tf]df pTkfbg

~ 257 ~

eG;f/ dx;'n

u/]sf j:t' g]kfn lgsf;L u/]df To:tf] j:t';+u :jR5 k|lt:kwf{ gx'g] x'+bf :jR5

k|lt:kwf{sf] l:ylt sfod ug{ ;ldsf/s dx;"n (Counterveiling Duty) nufpg

cfjZos x'g ;Sb5 . o;} u/L s'g} dfnj:t'sf] cTolws cfoftnfO{ /f]sL cy{tGqdf

kg{ ;Sg] k|lts"n c;/af6 hf]ufpg ;/sf/n] pko'Qm gLlt cjnDjg ug'{ kb{5 .

pko'{Qm sf/0fx¿n] ubf{ eG;f/ /lxt :jtGq Jofkf/sf] gLlt tTsfn cjnDjg

ug{ ;lhnf] 5}g . t/, eG;f/sf] sf/0fn] cj}w Jofkf/ a9\g], Jofkf/ ljrng x'g],

;fwgsf] pRrtd k|of]u vnjlnP/ cfly{s ljsf;df k|lts"n c;/ kg]{ l:ylt klg

;[hgf x'g' x'b}g . o;} ;Gbe{df j:t'sf] k|s[lt jf >f]t cg';f/ lje]b gu/]/ ;s];Dd

Ps} lsl;dsf] Jojxf/ ul/g' kb{5 . o;sf] nflu ;a} j:t'df Psn b/sf] eG;f/

dx;"n nufOg' pko'Qm x'G5 . Psnb/n] cfoft k|lt:yfkgnfO{ k|f]T;flxt ug]{ /

Jofkf/sf] kl/df0f 36fpg ;Sg] ePtfklg To;n] s'g j:t' k}7f/L ug]{ / s'g gug]{

eGg] lg0f{onfO{ k|efljt ub{{}g . o;sf] cy{ :jtGq Jofkf/ em} Psn b/n] klg k}7f/Lsf]

agf]6nfO{ k|efljt ub}{g . o;n] ;a} :jb]zL pBf]unfO{ ;dfg txsf] ;+/If0f k|bfg

ub{5 . o;/L Psnb/ cGtu{t k}7f/L dx;"nsf sf/0fn] ;fwg Ps j:t'sf] ;§f csf]{

j:t'df k|of]u x'g] / cfly{s ljrng cfpg] ;Defjgf klg sd /xG5 .

eG;f/ dx;"nnfO{ ;xh / k|efjsf/L agfpg eG;f/sf b/sf] tx ;s];Dd 36fpb}

uO{ cGttM k}7f/L dx;'nsf] Psn b/ nufpg] gLlt lnOg' kb{5 . o;}u/L s'g} vf;

cf}lrTo ePsf] cj:yfdf afx]s 5'6 jf ;'ljwf lbg] gLlt klg lnOg' x'b}g . eG;f/

gLlt to ubf{ ;fs{ -SAARC_ sf] k|fjwfg cg';f/ jf ;fˆ6f -SAFTA_ sf] Joj:yf

jf eljiodf u7g x'g ;Sg] ;fs{ eG;f/ ;+3 -SAARC Customs Union_ sf]

dfGotfnfO{ klg lj;{g' x'b}g . o;sf] nflu tof/L ub}{ hfg' kb{5 . ;+lIfKtdf eGbf

eljiodf eG;f/ dx;'nsf] k|of]u x+'bf ;fwgsf] s;/L pRrtd k|of]u ug{ ;lsG5

eGg] s'/fnfO{ k|fyldstf lbOg' kb{5 .

k|zf;lgs lx;fan] cfo s/ jf sf/f]af/df cfwfl/t cGo s/af6 kof{Kt /fh:j

kl/rfng ug{ g;lsg] cj:yfdf lgsf;L dx;'n nufpg] ul/G5 . ;fy}, :jb]zdfg}

pBf]u Joj;fosf] :yfkgf / lgsf;L x'g] dfnj:t'df d"No clej[l4 xf];\ eg]/ sf7,

hl8j'6L, sfFrf] 5fnf, sRrf pmg, sRrf t]n h:tf j:t'x¿df lgsf;L dx;'n nufOG5 .

j:t'ut s/sf] cfwf/ lj:tf/ ug]{ qmddf xfn ef/t nufot ljleGg b]zx¿n]

ckgfPsf] eG;f/ ;DjGwL gLlt, blIf0f PzLofnL If]qdf ;f}ljWo k|fKt jf :jtGq

~ 258 ~


Jofkf/sf] cjwf/0ff nfu" ub}{ hfg] ;f]r, g]kfnn] ljZj Jofkf/ ;+u7gsf] ;b:otf

k|fKt u/]sf] ;Gbe{ / s/ k|0ffnLaf6 cy{tGqdf kg]{ nfut 36fpb} hfg' kg]{ kl/k|]Iodf

/fh:jsf] b[li6sf]0fn] eG;f/ dx;'n dfly a9L lge{/ /xg' ;+ej tyf pko'Qm b'j}

b]lv+b}g . o; qmddf s'n s/ /fh:jdf eG;f/sf] ;fk]lIfs dxTj qmdzM 36\b} hfg]

b]lvG5 . pk/f]Qm ;Gb{edf eG;f/ dx;"nsf] ;+/rgf tyf ;~rfng k|lqmofdf ;'wf/

ug{] ;DaGwdf cfof]usf ;'emfjx¿ lgDg k|sf/sf /x]sf 5g\ M

^=@ eG;f/ dx;'nsf] If]q

eG;f/ dx;'n dWo] k}7f/L dx;'n æeG;f/ b/jGbLÆ df eG;f/ 5'6 eg]/ pNN]v

ul/Psf afx]s k}7f/L ul/g] ;a} j:t'df nfUb5 eg] lgsf;L dx;'n æeG;f/ b/jGbLÆ

df lgsf;L dx;'n nfUg] eg]/ tf]lsPsf ;Lldt j:t'x¿dfdfq nfUb5 . k}7f/L

dx;'n dfkmL ePsf clwsf+; j:t'x¿ g]kfnn] ljZj Jofkf/ ;+u7gsf] ;b:otf

k|fKt ug]{ ;Gbe{df JoQm u/]sf k|ltj4tf cg'?k /x]sf 5g\ . o;}u/L g]kfn ;/sf/n]

cfly{s P]g cGt/ut k6s] lg0f{o u/]/ ljleGg JolQm, ;+3, ;:yf jf sf/f]af/sf]

k}7f/Ldf 5'6 lbg] u/]sf] 5 . o;/L lbOPsf 5'6af6 /fh:j u'Dg] u/]sf] 5 t/ To;sf]

Plss[t n]vfhf]vf ;lxtsf] ljZn]if0f x'g] u/]sf] 5}g . o;}u/L eG;f/ dx;'nsf

b/df lbOPsf 5'6af6 /fh:jdf kg]{ k|efjsf] cfjlws d"NofFsg x'g] u/]sf] klg 5}g .

eG;f/ 5'6 Joj:yfaf6 eG;f/ dx;'nsf] cfwf/ ;Ff3'l/Psf], /fh:j ;+sng ck]lIft

?kdf x'g g;s]sf], tyf eG;f/ k|zf;gdf hl6ntf ylkPsf] 5 .

;'emfj

g]kfnn] ljZj Jofkf/ ;+u7g;+u JoQm u/]sf k|ltj4tf cg'?k 5'6 ePsf jfx]s

cGo j:t'x¿df eG;f/ dx;'n 5'6 lbg] Joj:yfnfO{ x6fpg' kb{5 . o;}u/L g]kfn

;/sf/n] k6s] lg0f{oåf/f s/ 5'6 lbg] k|rngnfO{ lg/Gt/tf lbg' x'+b}g . olb s'g}

j:t'nfO{ 5'6 lbg' clt cfjZos ePdf To;sf] nflu ;/sf/n] vr{ jh]6sf] Joj:yf

u/]/ cg'bfg lbg] Joj:yfsf] z'?cft ug'{ kb{5 .

^=# d"Nof+sg

eG;f/ dx;'n sf/f]af/ d"Nodf nfUg] sfg"gL Joj:yf ePklg o;sf] sfof{Gjog k"0f{

?kn] k|efjsf/L x'g ;s]sf] b]lvb}g\ . rLgsf] ltAattkm{af6 k}7f/L] x'g] clwsf+z

~ 259 ~

eG;f/ dx;'n

dfnj:t'x¿ k|ltt kqsf] dfWodaf6 k}7f/L gx'g] / ef/tsf] :yfgLo v/LbcGtu{t

x'g] k}7f/L klg k"0f{ j}+lsu k|0ffnLaf6 gx'g] sf/0fn] sf/f]jf/ d"Nosf] k|efjsf/L

sfof{Gjogdf ;d:of /x]sf] 5 . csf]{tk{m eG;f/ sfof{nox¿df k|of]udf /x]sf]

;"rgf d"Nosf] k|of]un] klg jf:tljs sf/f]jf/ d"Nosf] sfof{Gjog ug{ k|f]T;fxg

u/]sf] 5}g . kmn:j?k cfoftstf{n]] ljb]zL jhf/df lt/]sf] d"No eGbf sd d"Nosf]

lahs k]z ug{] / eG;f/ k|zf;gn] sltko cj:yfdf ;"rgf d"NonfO{ cfwf/ dflg

eG;f/ d"No sfod ug]{ kl/kf6Lsf] cGTo x'g ;s]sf] 5}g . e+;f/ d"Nof+sg ;DjGwL

of] Joj:yf gLlt lgdf{t nufot ljleGg txdf lrGtfsf] ljifo ePsf] 5 . cfof]un]

Joj:yflksf—;+;bsf] cy{ ;ldlt;+u u/]sf] cGtlq{mof sfo{qmddf klg ;ldltsf

dfggLo ;b:ox¿n] e+;f/df Go"g d"Nof+sgsf] Jojxfl/s ;dfwfg vf]lhg' kg]{

s'/fdf hf]8 lbg' ePsf] lyof] .

o;/L eG;f/ k|of]hgsf] nflu k}7f/L ul/g] j:t'sf] Go"g jf clws lahsLs/0f x'Fbf

j:t'sf] sf/f]af/sf] ;xL lsl;dn] n]vf+sg gx'g], To;af6 :yfgLo ahf/df ;xL

lsl;dsf] lan lng] lbg] l:ylt sfod gx'g], Jofkf/L tyf s/ k|zf;g aLr cljZjf;sf]

jftfj/0f sfod e} /xg], s/ ;+sns tyf s/bftf jLr ldnf]dtf] x'g] ;Defjgf /xg],

larf}lnofsf] af]nafnf /xg], /fhgLlts tyf cGo k|efjzfnL JolQmx¿sf] rnv]n

sfod /xg], cgf}krfl/s cfly{s sf/f]af/ a9\g], ck/fw j[l4 x'g], sf/f]af/ kf/bzL{

gx'g], eG;f/ tyf s/ k|zf;g hl6n x'g], ;dfg sf/f]af/ x'g] JolQmdfly c;dfg

lsl;dn] s/ nfUg], OdfGbf/ Joj;foL lg?T;flxt x'g] / s/ ;xeflutf 36fpg]h:tf

y'k|} ;d:of >[hgf ub{5 . o;}u/L Go"g jf clws ljhsLs/0faf6 kl/jTo{ ljb]zL

d'b|fsf] sf/f]af/ klg k|efljt x'g] u/]sf] 5 . ;lx d"Nof+sg gePsf] ;fdfg k}7f/L

ug{ x'08Laf6 e'QmfgL x'g] / sd eG;f/ dx;'n x'g] j:t'sf] clws ljhsLs/0f u/]/

e'QmfgL x'g] (Cross Financing) klg u/]sf] 5 . o; ;Gb{edf ljleGg lsl;dsf

gSsnL sfuhft tof/ x'g] Pa+ kl/jTo{ ljb]zL d'b|f lt/]/ NofPsf] ;fdfg rf]/L lgsf;L

eO{ To;af6 kl/jTo{ d'b|f ;d]t ckrng x'g] u/]sf] b]lvG5 .

o;/L eG;f/ dx;'n sf/f]af/ d"Nodf gnfu] kl5 ljt/0f txdf ;xL lsl;dn]

ljn hf/L ug{ / ;lx lsl;dn] sf/f]af/sf] n]vf /fVg g;ls ;f] sf] sf/0f eG;f/

dx;'n dfq ge} d"No clej[l4 s/, cGtMz'Ns tyf cfo s/sf] klg ;xL lsl;dn]

sfof{Gjog ug{ ;d:of ;[hgf x'G5 . of] g]kfnsf] clxn]sf] jf:tljstf xf] / o;

l:yltnfO{ ;'wfg{ lgtfGt h?/L 5 .

~ 260 ~


;'emfj

• k}7f/L ul/g] j:t'sf] k}7f/Lsf] kl/df0f, e'QmfgLsf] k|s[lt, v/Lb ljqmLstf{ jLrsf]

Jofkfl/s ;DjGw cflbsf cfwf/df p:t} j:t'sf] sf/f]af/ d"Nodf Ps} ;dodf

klg s]xL leGgtf x'g' c:jfefljs xf]Og . o;}n] x/]s JolQmn] k}7f/L ug]{ p:t}

;fdfgsf] Pp6} d"No x'g' kb{5 eGg] dfGotf /fVg' x'b}g . l:ylt cg';f/ sf/f]af/

d"No tn dfly x'g ;Sb5 / eG;f/ dx;'n sf/f]af/ d"Nodf nufOg' kb{5 . t/

sf/f]af/ d"Nosf] gfpFdf s;}n] em'7f] lahs agfP/ gfhfoh kmfObf lng gkfcf];

eGgsf nflu /fh:jsf] b[li6sf]0fn] dxTjk"0f{ j:t'x¿sf] /fli6«o tyf cGt/f{li6«o

jhf/ d"Nosf] tYof+s ;+sng u/L o;nfO{ cBfjlws ub}{ hfg' kb{5 .

• eG;f/ sfof{nodf lglZrt /sd eGbf dflysf] k}7f/Lsf] d"No ;DaGwL

hfgsf/L ljleGg ;Da4 sfof{nox¿ aLr cfbfg k|bfg ug{] / s;}n] Hofb} Go"g

lahsLs/0f u/]/ -;"rgf d"Nosf] @) k|ltzteGbf a9Ln] sd ePdf_ ;fdfg

k}7f/L u/]sf] 5 eg] To:tf] ;fdfg eG;f/ k|zf;gn] cfkm} v/Lb ug]{ jf s'g}

;+:yfg, j:t'ut ;+3 jf To:t} cGo lgsfo JolQm dfkm{t v/Lb ug{ nufpg] jf

To:tf] cfoftstf{sf] ;a} k|sf/sf] sf/f]af/sf] hfFrkf; kl5sf] kl/If0f (Post Clearance Audit) ;lxt lj:t[t s/ k/LIf0f ug'{ kb{5 .

• % k|ltzt;Dd eG;f/ dx;'n nfUg] j:t'sf] k}7f/LnfO{ /fh:j hf]lvdsf

cfwf/df ;xh / ;/n d"Nof+sg k|0ffnL cjnDjg u/L hfFrkf; ug'{k5{ .

• ;/sf/L k}7f/L, ;/sf/L ;+:yfgn] cfoft ug]{ dfnj:t'sf] hfFrkf; ubf{ k]z

ePsf sfuhftnfO{ cfwf/ dfgL sf/f]jf/ d"No sfod ul/g'kb{5 .

• pBf]ux¿n] k}7f/L ug]{ sRrf kbfy{sf] ljn ljhsnfO{ cfwf/ dfgL sf/f]jf/

d"No sfod ul/ hfFrkf; ug'{kg]{5 .

• lglZrt hf]lvd ;"rsfFssf] cfwf/df j|f08]8 dfnj:t'x¿ pTkfbsaf6 l;w}

vl/b u/L cfoft u/]sf] cj:yfdf k]z ePsf] sfuhftnfO{ cfwf/ dfgL sf/f]jf/

d"No sfod ug{'kb{5 .

• eG;f/sf] b/ a9L ePsf sf/0fn] Go"g lahsLs/0f x'g] u/]sf j:t'sf] eG;f/

dx;'n 36fpg klg cfjZos 5 .

• eG;f/ hf+r kl5sf] k/LIf0fnfO{ k|efjsf/L agfpFb} hfg' kb{5 .

~ 261 ~

eG;f/ dx;'n

• eG;f/ ljefun] ljleGg sfof{noaf6 hfFrkf; ePsf dfnj:t'sf] d"NofFsgsf]

cfFs8f (Data Base) b}lgs ?kdf cBfjlws u/L ;j} eG;f/ sfof{nox¿,

/fh:j cg';Gwfg ljefu / cfGtl/s /fh:j ljefunfO{ ;d]t ;xh kx'Fr lbg]

Joj:yf ldnfpg' kb{5 .

• eG;f/ d"Nof+sgdf b]lvPsf] ;d:of lg/fs/0f ug{ eG;f/ d"Nof+sg 8f6fj];nfO{

lj:t[t / eG;f/ sfof{nonn] cgnfOg ;Gbe{sf ?kdf lng;Sg] u/L hfFrkf;sf

r/0fdf cfj4 ul/g' kb{5 . ;fy} d"Nof+sgnfO{ hf]lvd ljZn]if0f k2ltsf] Ps

c+usf] ?kdf ljsl;t u/L hfFrkf;kl5sf] k/LIf0faf6 oyfy{ d"Nof+sg ug{]

kl/kf6L ljsf; ug{ pTk|]l/t ug'{ kb{5 .

• ;"rgf d"No tyf clwstd v'b|f d"No ;DjGwL Joj:yfx¿ ljZj Jofkf/

;+u7gsf] eG;f/ d"Nof+sgsf] l;4fGt ljkl/t gx'g] u/L sd eGbf sd ?kdf

k|of]u ug'{kb{5 .

• sd b/df eG;f/ nfUg] jf eG;f/ gnfUg] h] cj:yf eP tfklg Joj;flos

kl/df0fsf] cfoft ug{ Jofkf/ btf{ ug]{ lgsfodf btf{ gePsf] JolQmnfO{ cfoft

ug{ lbg' x'b}g . btf{ gePsf] JolQmn] ;xh cfoft ug{ kfpg] Joj:yfn] eG;f/dfq

ge} cGo s/ /fh:j ;+sng ug]{ P]gx¿sf] sfof{Gjgdf ;d]t sl7gfO{ k'Ub5 .

• d"Nof+sgdf x'g] ljrngnfO{ Jofkfl/s 5nsf] sfg"gL k|fjwfgaf6 lgoGq0f ug{'

kb{5 .

^=$ eG;f/ b/

eG;f/ dx;"n ;+sngsf] k|of]hgsf nflu xfn df]n k|ltzt (Advelorum) / kl/df0fut (Specific) cfwf/df dx;"n lgwf{/0f ug]{ Joj:yf ul/Psf] 5 . df]n

k|ltztsf cfwf/df ;+sng x'g] eG;f/ dx;"nsf] k|of]hgsf nflu ^ k|sf/sf

b/x¿ -%, !), !%, @), #), / *) k|ltzt _ sfod /x]sf 5g\ . oL b/x¿ k}7f/L

ul/g] j:t'sf] k|zf]wgsf] :t/ / k|s[lt cg';f/ sfod ul/Psf 5g\ . sRrf kbfy{,

;xfos sRrf kbfy{, /;fog kbfy{, oGq pks/0fdf Go"g b/ / tof/L j:t'df

a9L b/ nufOPsf]5 . tof/L j:t' dWo] klg cfjZos j:t'df sd / ljnfzLtfsf

j:t'df pRr b/ sfod ul/Psf 5g\ . xfn dlb/f, k]6|f]lnod kbfy{, l;d]06, lSn+s/,

r'/f]6, ;'kf/L h:tf ;Lldt j:t'sf] k}7f/Ldf kl/df0fut (Specific) b/df eG;f/

~ 262 ~


dx;'n ;+sng ug]{ ul/Psf] 5 . lgsf;L x'g] clwsfFz dfnj:t'df eG;f/ dx;"n

gnfUg] Joj:yf ul/Psf] 5 . tyfkL, hg:jf:Yo, jftfj/0f ;+/If0f tyf k|fs[lts

>f]t / ;fwgsf] ;+/If0fdf k|lts"n c;/ kg]{ k|s[ltsf s]xL j:t'x¿df dfq lgsf;L

dx;"n nufpg] ul/Psf] 5 . o;/L nufO{g] lgsf;L dx;"n dWo] clwsfFz j:t'df

kl/df0fut cfwf/df nufpg] ul/Psf] 5 . xfn;Dd Pp6} j:t'df ldl>t b/

(Compound Tariff) nufpg] Joj:yf /x]sf] 5}g .

tflnsf ^=! M eG;f/ b/ cg';f/ cfoft dxz'nsf] ljj/0f -c+s ?= xhf/df_

eG;f/ b/ -Ü_

cf=a= @)^*÷^( cf=a= @)^(÷&) cf=a= @)&)÷&!

cfoft dxz'n

hDdfsf] Ü

cfoft dxz'n

hDdfsf] Ü

cfoft dxz'n

hDdfsf] Ü

5 4,163,417 11.75 6,534,811 11.48 5,839,381 9.36

10 2,596,960 7.33 4,323,042 7.60 4,211,651 6.75

15 6,950,409 19.61 9,765,864 17.16 11,518,205 18.46

20 3,156,762 8.91 4,260,758 7.49 4,611,372 7.39

30 6,234,795 17.59 11,025,068 19.37 14,062,207 22.54

80 2,296,549 6.48 3,543,475 6.23 4,918,543 7.88

cGo 10,047,530 28.35 17,454,537 30.67 17,224,883 27.61

hDdf 35,446,422 100.00 56,907,555 100.00 62,386,242 100.00

>f]tM e+;f/ ljefu .

lrq ^=! M eG;f/ b/ cg';f/ cfoft dxz'nsf] ljj/0f -c+s ?= xhf/df_ cfly{s jif{ @)&!÷&@

~ 263 ~

eG;f/ dx;'n

ljBdfg eG;f/ dx;'nsf ljleGg b/x¿ dWo] #) k|ltztsf] b/ nfUg] j:t'x¿af6

s"n eG;f/ dx;"nsf] @@=%$ k|ltzt /fh:j ;+sng x'G5 eg] !% k|ltzt nfUg]

j:t'x¿af6 s'n eG;f/ /fh:jsf] !*=$^ k|ltzt lx:;f k|fKt x'G5 .

eG;f/ dx;'nsf dfly pNn]v ul/P cg';f/sf b/sf ;fy} k}7f/L ul/g] j:t'sf] >f]t

cg';f/ sltko j:t'x¿df nfUg] eG;f/ dx;"ndf cfFlzs 5'6 x'g] u/L ;x'lnot

lbO{Psf] 5 . o; ;DjGwL pbfx/0fx¿ lgDgfg';f/ 5g\M

• ef/tdf pTkflbt j:t' ef/taf6} g]kfnleq k}7f/L x'+bf d"Nout b/ cg';f/

nfUg] eG;f/ dx;'ndf #) k|ltzt ;Ddsf] b/df % k|ltzt / ;f] eGbf

a9Lsf b/df # k|ltzt 5'6 lbOPsf] 5 . kl/df0fut b/df dx;"n nfUg] dfn

j:t'x¿sf] xsdf eg] o:tf] 5'6 lbO+b}g . u}/ j}+lsu k|0ffnL cGt{ut k}7f/L x'g]

dfn j:t'df klg of] 5'6 ;'ljwf k|bfg ul/Psf] 5}g\ .

• hgjfbL u0ftGq rLgdf pTkflbt j:t' rLgsf] :jzfl;t If]q ltJjtaf6

g]kfn leq k|lttkqsf] dfWodaf6 k}7f/L x'+bf d"Nout b/ cg';f/ nfUg] eG;f/

dx;'n b/df # k|ltzt 5'6 lbOPsf] 5 . kl/df0fut b/ nfu" ul/Psf j:t'sf]

xsdf eg] o:tf] 5'6 lbO+b}g .

• ;fs{ d'n'sdf pTkflbt ;fˆ6f ;D´f}tf cGtu{t tf]lsPsf j:t' ;f]xL d'n'sdf

Pn= ;L= vf]nL lan lahs agL ;f]xL d'n'saf6} l;kd]06 eO{ k}7f/L ePdf

tf]lsPsf] b/df eG;f/ dx;'n 5'6 x'g] Joj:yf 5 . o;}u/L s'g} j:t'sf] k|s[lt

jf ltgLx¿sf] k}7f/Lstf{sf] cfwf/df klg eG;f/ dx;'n ;x'lnot b/df nfUg]

Joj:yf 5 .

• ko{6g pBf]usf] :t/Lo k|rf/ ;fdfu|L, j}slNks phf{ ;DjGwL ;fdfg, uf]j/

Uof;af6 ljB't pTkfbg ug]{ pBf]u, 6«lna; / ltgsf kf6{k'hf{, zLt e08f/sf

pks/0f, uf]j/ Uof;, ls6gfzs, ´f/gfzs ;d]tdf ! k|ltzt dfq eG;f/

dx;'n nfUg] Joj:yf 5 . ?U0f pBf]usf] ;Dj4{g tyf k|j4{gsf nflu ?U0f

pBf]u k'g?Tyfg ;ldltsf] l;kmfl/;df ?U0f pBf]ux¿n] tL pBf]u k'g:yf{kgfsf]

nflu k}7f/L ug]{ cf}Bf]lus d]lzg/L tyf kf6{k'hf{df ! k|ltzt dfq eG;f/

dx;'n nfUg] Joj:yf 5 .

ljBdfg eG;f/sf b/x¿ ;fdfGotof Tolt hl6n gb]lvPklg sltko dfnj:t'x¿sf]

cfoftdf lbO{Psf ljleGg k|sf/sf 5'6x¿sf sf/0fn] s]xL hl6ntf ;[hgf ePsf]

~ 264 ~


5 . sltko j:t'df eG;f/sf b/sf] tx klg pRr 5 . eG;f/ dx;'nsf pRr

:t/sf ljleGg b/x¿af6 pTkGGf x'g ;Sg] s]xL kl/0ffdx¿ lgDg k|sf/ 5g\ M

• eG;f/ dx;'nsf] b/ pRr ePsf]] cj:yfdf s/sf] ef/ 36fpg] p2]Zon] a9L b/

ePsf] j:t'sf] ;§f sd b/ ePsf j:t'tkm{ ;fwg k|jflxt x'g ;Sg] / To;af6

;fwgsf] pRrtd k|of]u vnjlng uO{ cfly{s cIfdtf (Inefficiency) ;[hgf

x'g ;Sg] ;Defjgf /xG5 .

• s/sf b/x¿ hlt hlt a9L x'G5g\ Tolt Tolt To;af6 cy{tGqdf kg]{ nfut

a9L eO{ s/ k|0ffnL cIfd x'g] ;Defjgf x'G5 .

• eG;f/ dx;"nsf] b/ pRr ePsf] cj:yfdf k}7f/Lstf{ PSn}n] jf k}7f/Lstf{

/ eG;f/ k|zf;gdf ;+nUg sd{rf/Lsf] ldnf]dtf]af6 j:t'sf] juL{s/0f km/s

kf/L s/sf] a9L b/ ePsf] j:t'df sd b/ nufO{ /fh:j r'xfj6 x'g] ;Defjgf

/xG5 .

• w]/} b/x¿ ePsf] sf/0fn]] s/ k|zf;gn] s/sf] b/ cg';f/ j:t'x¿sf] ljefhg

ug'{ kg]{ / s/bftfnfO{ cfkm"n] sf/f]af/ ug]{ j:t'df slt b/ nfU5 eg]/ yfxf

kfpg hl6n x'g] ePsf]n] To;af6 s/ k|0ffnL cgfjZos ?kdf emGeml6nf]

e} s/sf] k|zf;lgs (Administrative) / kl/kfng (Compliance) b'O6} vr{

a9\g hfG5 .

• eG;f/sf ljleGg b/x¿ ePsf cj:yfdf k|efjzfnL JolQm jf ;d"xn] cfkm"n]

sf/f]af/ ug]{ j:t'df sd dx;'n nufpg' kb{5 eg]/ gLlt lgdf{tfnfO{ cgfjZos

bjfj lbg ;S5g\ / To;af6 /fh:j ;+sngdf k|lts"n c;/ kg{ hfG5 .

• eG;f/sf b/ w]/} ePdf dfnj:t'sf] juL{s/0fdf hl6ntf ;[hgf eO{ Pp6}

j:t'df slxn] sd b/ / slxn] a9L b/ nfUg ;Sg] ;Defjgf /xg]/ o;af6

s/ Joj:yf c;dfg x'g] cj:yf /xG5 .

• eG;f/ dx;"nsf b/x¿ w]/} ePsf] cj:yfdf cfoftstf{nfO{ s'g j:t'df slt

s/ ltg'{ kb{5 eGg] ljifodf låljwf ;[hgf x'G5 .

• eG;f/sf b/x¿ pRr ePdf To;af6 cfoftstf{nfO{ rf]/L k}7f/L ug{ jf Go"g

lahsLs/0f ug{ k|f]T;fxg ldN5 h;n] eG;f/ k|zf;gnfO{ hl6n agfp+5 .

~ 265 ~

eG;f/ dx;'n

o;/L eG;f/ dx;'nsf ljleGg b/ ePsf], s'g} b/x¿ pRr ePsf], sltko j:t'sf

b/df s]xL s6f}tL ul/Psf] / sltko j:t'x¿df eG;f/ dx;'n k"0f{ ?kdf 5'6 ePsf]n]

eG;f/sf] k|efjsf/L b/ Go"g /x]sf] 5 h'g tnsf] tflnsfdf lbOPsf] 5 .

tflnsf ^=@ M eG;f/sf] k|efjsf/L b/ (Effective Rate of Customs) -?= xhf/df_

cfly{s jif{ k}7f/L d'No k}7f/L dxz'n k|efjsf/L b/@)%#÷%$ *^,&#),$*# &,!&@,^(# *=@&

@)%$÷%% *#,@^%,#^^ &,!!@,*%( *=%$

@)%%÷%^ (!,!@*,&)% &,()(,)*) *=^*

@)%^÷%& !!$,^(&,@&% (,!%@,)!& &=(*

@)%&÷%* !@$,#^^,%#! !),#%@,((& *=##

@)%*÷%( !!(,)#%,#(% !!,#%$,((& (=%%

@)%(÷^) !#&,)@),#%^ !!,#^&,(*& &=&@

@)^)÷^! !##,)#%,#)# !),%&*,!$( *=^!

@)^!÷^@ !$#,!#&.!@( !!,$%!,^&* (=$#

@)^@÷^# !&!,$(),(@$ !#,$(#,)!* &=%@

@)^#÷^$ @!#,(@$,(%# !@,*((,(#^ ^=(#

@)^$÷^% @!(,&(!,)&( !$,&@&,*&! &=@@

@)^%÷^^ @*$,#$&,)*@ !%,*&%,)*! &=&#

@)^^÷^& #%^,&##,@%^ @!,(&%,$)! *=#*

@)^&÷^* #(),#%@,!^@ @(,***,%!& *=)^

@)^*÷^( $%^,$#*,(#! #!,$^#,$*% *=!(

@)^(÷&) ^!#,^#%,($( #&,#^(,!%# *=@*

@)&)÷&! &!^,!@(,*%# ^@,#*^,#$@ *=&!

>f]t M cfof]usf] u0fgf .

;'emfj

eG;f/sf b/x¿sf] tx tyf ;+Vof hlt hlt sd x'Fb} hfG5 Tolt Tolt s/ k|0ffnLaf6

pTkfbg, ljt/0f tyf pkef]u h:tf cfly{s s[ofsnfkx¿df kg]{ g;f]lrPsf tyf

grflxPsf k|efjx¿ sd x'Fb} uO{ s/ k|0ffnL a9L t6:y tyf ;Ifd x'Fb} hfG5 .

o;sf cltl/Qm eG;f/sf b/sf tx tyf ;+Vof sd x'Fb} uPdf cfoftstf{x¿df

~ 266 ~


dx;"n 5Ng] k|j[lQ sd x'g], dx;"n 5Ng] cj;/ sd x'g] tyf eG;f/ k|zf;g ;/n

x'G5 . To;}n] eG;f/sf b/sf] tx tyf ;+Vof ;s];Dd sd ul/g' kb{5 / eG;f/

dx;'ndf ljleGg lsl;dsf 5'6 lbg] ljz]if Joj:yfx¿sf] cGTo ul/g' kb{5 . o;

;Gbe{df cfof]usf ;'emfjx¿ lgDg k|sf/ 5g\M

• :jb]zL pBf]un] cfˆgf] pTkfbgdf k|of]u ug]{ u/]sf s]xL cfwf/e"t sRrf

kbfy{x¿df cfly{s jif{ @)&@÷&# df eG;f/ dx;'n z'Go k|ltztn] nufpg'

kb{5 . o;/L z"Go b/df eG;f/ dx;'n nufpg ;lsg] s]xL cfwfe"t sRrf

kbfy{x¿ lgDg k|sf/ 5g\M—

Knfli6s bfgf, /]lhg nufot Knfli6s pBf]usf sRrf kbfy{x¿, tfdfsf kq'

(Copper Scrap), un}+rf a'Gg k|of]u x'g] wfuf], ds}sf] u]8f, e6df;sf] u]8f,

kfd Pl;8 cfon, kfd k]m§L Pl;8 / Pl;8 cfon, ;:o"{+sf] u]8f, cfn'd'lgod

cjz]if / kq' ck|efljt cfn'd'lgod, tf]/Lsf] u]8f, /]zdsf] wfuf] ck|zf]lwt

hgfj/sf] af];f] (Tallow), k|fs[lts /a/ n]6]S; tyf k|fs[lts /a/, lku

-:kGh_ cfO/g -cfO/g ljn]6sf] sRrf kbfy{, tfdfsf] Sofyf]8, nfK;fx¿

/ ljn]6, 6Lg, sRrf /]zd (Raw Silk), ;"o{d'lvsf] u]8f, gl/jnsf] /]zfx¿

(Coir), h:tf (Zink), cfn'd'lgod w"nf]x¿, j]t (Rattan), ck|zf]lwt tfdf,

n'lj|s]G6sf] cfon, j]; cfon, Pl8l6E; km/ n'lj|s]G6;, Pd=P;= lan]6\;,

Pd=P;=jfo/ /8\;, kf]lno:6/ lrK;, kf]lno:6/ kmfOa/, le:sf]; kmfOa/,

s6g kmfOa/, kmg{]z cfon, l;d]06 lNs+s/ .

• o:tf] Joj:yf cfufdL jif{x¿df cGo cf}Bf]lus sRrf kbfy{, ;xfos sRrf

kbfy{, /;folgs kbfy{, Kofs]lh+u ;fdfu|L / cf}Bf]lus d]lzg/Lsf] ;Gbe{df klg

qmdzM lj:tf/ ub} hfg' kb{5 .

• To;f] ePdf pBf]usf] nfut 36\g], lgsf;LnfO{ s/ d'Qm ug{sf] nflu ckgfOPsf

8\o"6L 8« Jofs, j08]8 j]o/ xfp;sf] ;'ljwf cGt{utsf k|lqmofut hl6ntfx¿

ckgfpg gkg]{ x'bfF dx;"nsf] sf/0fn] :jb]zL pTkfbgsf] k|ltikwL{ Ifdtfdf

b]lvPsf] ;d:of s]xL xb;Dd eP klg 36\g] b]lvG5 .

• ;g\ @)!^ b]lv ;fˆ6f k"0f{ ?kdf sfof{Gjogdf cfO{ Jofkf/ pbf/Ls/0f sfo{qmd

(Trde Liberlization Programe) ;dfKt x'g] ePsf]n] ;+j]bgzLn ;"rLdf k/]sf

~ 267 ~

eG;f/ dx;'n

dfnj:t'x¿ jfx]s cGosf] xsdf g]kfnn] % k|ltzteGbf j9L k}7f/L dx;'n

nufpg ;Sg] cj:yf /xb}g . t;y{ cfwf/e"t sRrf kbfy{sf] ?kdf dfq k|of]u

x'g] kbfy{df z"Gob/, jx'–pkof]o ePsf sRrf kbfy{, s]ldsN;, d]lzg/L,

cw{tof/L j:t'df @ k|ltzt / cGo j:t'df % k|ltztsf] b/ sfod ul/g'

kb{5 .

• ;fs{ jfx]s cGo d'n'sx¿af6 k}7f/L ul/g] dfnj:t' / ;fˆ6fsf] ;+j]bgzLn

;"rLdf ;dfj]z ul/Psf j:t'sf ;Gbe{df cfly{s jif{ @)&@÷&# df eG;f/

dx;"nsf % j6f b/sf] ;+Vof -%, !), !%, @) / #)_ sfod ul/g' kb{5 . tL

b/sf] ;+Vof cfly{s jif{ @)&#÷&$ df $ j6f -%, !), !% / @% k|ltzt_

tf]lsg' kb{5 eg] cfly{s jif{ @)&$÷&% df # b/ -%, !% / @)_ dfq sfod

/fVg' kb{5 .

• eG;f/ dx;"nsf b/ ljZj Jofkf/ ;+u7g;Fu ul/Psf] k|ltj4tf cg'?k

;dfof]hg ul/g'kb{5 . h; cGt{ut xn'sf ;jf/L ;fwgsf] eG;f/ dx;"n

b/ cfly{s jif{ @)&@÷&# df #) k|ltzt sfod ul/g' kb{5 / To;kl5sf

jif{x¿df of] b/ qmdzM @% / @) k|ltztdf emfl/g' kb{5 .

• eG;f/ dx;"ndf 5'6 lbg] jf ;'ljwf lbg] k|rng jGb ul/g' kb{5 . 5'6 jf

;'ljwf lbg} kg]{ cj:yf ePdf ;f]sf] ;6\6f k|ToIf cg'bfg (Subsidy) a9L k|efjsf/L x'G5 . o;f] u/]df 5'6x¿sf] 5'6[} lx;fj lstfj /fVg' gkg]{ tyf

cg'bfg lbOPdf :jtM jh]6 k|0ffnL leq} kg{] eO{ k|0ffnLut?kd} cg'udg x'g]

x'+bf ;'ljwfsf] b'?kof]u x'g] ;+efjgf Go"g /xG5 .

^=% juL{s/0f

jt{dfg eG;f/ j:t' juL{s/0f Joj:yf ljZj eG;f/ ;+u7gsf] xfdf]{gfOH8 k|0ffnLdf

cfwfl/t 5 / of] Joj:yf ;fs{ ;b:o b]zx¿sf cltlQm ljZj eG;f/ ;+u7gsf ;a}

b]zx¿n] ckgfPsf 5g\ .

dfnj:t' k}7f/L ug{sf nflu k|ltt kq vf]Nbf ;fdfgsf] xfdf]{gfOH8 ;+s]t gDj/,

gfd, j|f08, df]8]n, d"No cflb pNn]v ug{' kg]{ Joj:yf /x]sf] 5 . t/ Jojxf/df

sltko dfnj:t'sf] lj:t[t ljj/0f -Specification_ gv'Ng] ePsf]n] juL{s/0fdf

s]xL ;d:of /x]sf] b]lvG5 . dfnj:t'sf] juL{s/0f oyf{yk/s x'g g;s]df o;n]

~ 268 ~


eG;f/ dx;'nsf ;fy} d"No clej[l4 s/, cGtMz'Ns tyf cfo s/ /fh:j ;+sngdf

klg k|lts"n c;/ kg]{ / ahf/df ;xL lsl;dsf] lahs hf/L x'g g;Sg] cj:yf

/xG5 .

dfnj:t'sf] juL{s/0f ug]{ clwsf/ eG;f/ P]g, @)^$ n] eG;f/ clws[tnfO{ k|bfg

u/]sf] 5 . juL{s/0fdf låljwf k/]sf] cj:yfdf dfq eG;f/ ljefusf] dxflgb]{zs

;dIf n]lv k7fpg] / dxflgb]{zsn] ljZj eG;f/ ;+u7gaf6 k|ltkfbg ul/Psf l;4fGt

/ k|sflzt ;fdfu|Lsf] cfwf/df ljz]if1 ;d]tsf] /fo lnO{ dfnj:t'sf] juL{s/0fsf

nflu lzif{s tyf pk lzif{s tf]lslbg ;Sg] Joj:yf /x]sf] 5 . o:tf] lg0f{odf lrQ

gj'‰g] cfoftstf{n] /fh:j Gofoflws/0fdf k'g/fj]bg ug{ ;Sg] Joj:yf /x]sf] 5 .

t/, sltko cj:yfdf ljz]if1tfsf] cefjdf pQm Gofoflws/0faf6 pko'{Qm k'g/fj]bg

pk/ ul/Psf lg0f{ox¿ xfdf]{gfO{H8 k|0ffnLsf] dfGo l;4fGt cg'?k ePsf] b]lvb}g\ .

cfoft x'g] dfnj:t'x¿sf] u'0f:t/, jgfj6sf] k|s[lt, ld>0f ePsf kbfy{x¿sf]

ljZn]if0f u/]/ dfq juL{s/0fsf] lgZsif{df k'Ug'kg]{ x'G5 . o;sf] nflu cTofw'lgs

pks/0f ;lxtsf] k|of]uzfnf cfjZos kb{5 . eG;f/ ljefudf k|of]uzfnf :yfkgf

ePklg o;sf] cfjZostf k'/f ug{ ;Sg] Ifdtf pQm k|of]uzfnfdf b]lvPg .

To:t}, s'g} klg eG;f/ sfof{nodf dfnj:t'sf] ;fdfGo ljZn]if0f ug{ ;Sg] ;Ddsf]

k|of]uzfnf klg /x]sf] b]lvPg\ . o;n] ubf{ k|of]uzfnf k/LIf0f ug''{kg]{ dfnj:t'

eG;f/ ljefusf] k|of]uzfnfdf k7fpg' kg]{ / ljefusf] k|of]uzfnfn] ;d]t cGo

k|of]uzfnfdf k7fpg' kbf{ cfoftstf{sf] Jofj;flos nfut j9\g uPsf] 5 eg]

juL{s/0fsf nflu cfjZos bIf hgzlQm ;d]t cefj /x]sf] cj:yf 5 . eG;f/

sfof{nox¿df j:t' juL{s/0f ug]{ O{sfO ;d]t u7g gePaf6 eG;f/ sfof{no

k|d'vnfO{ juL{s/0fsf ;jfndf cGo bIftf k|fKt sd{rf/Laf6 /fo ;'emfj lng]

;+oGqsf] cefj /x]sf] b]lvof] .

;'emfj

• ljZj eG;f/ ;+u7gn] xfdf{]gfOH8 juL{s/0f k|0ffnLdf u/]sf] ;+;f]wg tyf

kl/dfh{gnfO{ cfjlws ?kdf cjnDjg ug]{ .

• juL{s/0fsf ;DjGwdf ljZj eG;f/ ;+u7gn] u/]sf lg0f{o Pj+ l;kmfl/;x¿nfO{

t'?Gt k|fKt ug]{ ;+oGqsf] ljsf; u/L tL l;kmfl/;x¿nfO{ nfu" ug]{ .

~ 269 ~

eG;f/ dx;'n

• dfnj:t'sf] k}7f/L ug{sf nflu k|lttkq vf]Nbf ;f]sf] lj:t[t ljj/0f k|lttkq Pj+

ljnljhsx¿df vf]Ng' kg]{ Joj:yfnfO{ clgjfo{ u/L k|efjsf/L ?kdf nfu" ug]{ .

• eG;f/ ljefudf s]Gb|Lo:t/sf] ;'ljwf ;DkGg cfw'lgs k|of]uzfnf :yfkgf ug]{ .

cfoft x'g] ;j} k|sf/sf dfnj:t'x¿sf] k/LIf0f ljefus} k|of]uzfnfdf ug{

;lsg] u/L xfnsf] k|of]uzfnfsf] :t/f]GgtL Pj+ Ifdtf clej[l4 ug]{ . ljefusf]

k|of]uzfndf k/LIf0f ;]jf k|bfg u/] jfkt k|zf;lgs z'Ns lng] Joj:yf

;d]t ul/g' kb{5 . ;fdfGo k|s[ltsf dfnj:t'x¿sf] hfFr Pj+ ljZn]if0f /fh:j

;+sngsf b[li6n] dxTjk"0f{ eG;f/ sfof{nox¿df g} x'g] u/L tL sfof{nox¿df

g} k|of]uzfnf :yfkgf ug]{ .

• d'Vo eG;f/ sfof{nox¿df eG;f/ k|d'vnfO{ juL{s/0fsf ;DjGwdf /fo ;'emfj

lbg juL{s/0f PsfO{ :yfkgf ug]{ / ;f]xL PsfO{sf] /fo ;'emfjdf eG;f/ k|d'vn]

lg0f{o lng] sfg"gL Joj:yf ug]{ .

• eG;f/ clws[tn] u/]sf] juL{s/0fsf] lg0f{o pk/ lrQ gj'‰g] cfoftstf{x¿n]

eG;f/ ljefusf] dxflgb]{zs ;dIf k'g/fjnf]sgsf nflu lgj]bg ug{ ;Sg] /

dxflgb]{zsaf6 lg0f{o ePkl5 dfq dxflgb]{zssf] lg0f{onfO{ clGtdf dfGg] jf

/fh:j Gofoflws/0fdf k'g/fj]bgdf hfg ;Sg] Joj:yf ug]{ .

• dfnj:t' cfoft ubf{ /fh:j 5Ng] p2]Zon] juL{s/0f km/s kfl/ cfoft

ug]{ cfoftstf{nfO{ b08 ;+hfosf] Joj:yf ;lxt To:tf cfoftstf{nfO{ sfnf]

;"lrdf /fVg] Joj:yf ug]{ .

• dfnj:t'sf] juL{s/0fsf nflu bIf hgzlQmsf] ljsf;, ePsf bIf hgzlQmsf]

cjwf/0f (Retention), ljZj eG;f/ ;+u7gsf lg0f{o, l;kmfl/; tyf /fox¿sf]

cjnDjg u/L j:t'sf] juL{s/0fnfO{ Jojl:yt tyf ;d;fdlos agfpb} hfg'

kb{5 . eljiodf eG;f/ dx;'n Psnb/df nfu" ul/P klg cGt/f{li6«o Jofkf/sf]

tYofFs, cGtMz"Ns tyf d"No clej[l4 s/sf] c;"nLsf] cfwf/sf] ?kdf /lx /xg]

x'bfF o;nfO{ j}1flgs / Jojl:yt ub}{ hfg' kb{5 .

• dfnj:t'sf] juL{s/0fsf ;DjGwdf ljZj eG;f/ ;+u7gn] k|sfzg ug]{ juL{s/0f

;DjGwL ;fdfu|Lx¿df eG;f/ clwsf/L Pj+ sd{rf/Lx¿sf] ;xh kxF'rsf] Joj:yf

ul/g'sf ;fy} sd{rf/Lx¿nfO{ juL{s/0fsf ;DjGwdf cfwf/e"t Pj+ k'g{MtfhuL

;DjGwL /fli6«o / cGt/f{li6«o :t/sf] tflnd k|bfg ug]{ Joj:yf ul/g' kb{5 .

~ 270 ~


^=^ eG;f/ hfFrkf; k|lqmof

lgsf;L k}7f/Lsf nflu k]z ug'{kg]{ sfuhftsf cfwf/df eG;f/ hfFrkf;sf

k|lqmofx¿ lgDgfg';f/ ljefhg ug{ ;lsG5 .

^=^=! ef/taf6 ul/g] k}7f/L

ef/taf6 ul/g] k}7f/Ldf g]kfn /fi6|| j}+sn] tf]s]sf dfnj:t'x¿ kl/jTo{ ljb]zL

d'b|fdf k}7f/L ug{ kfO{g] Joj:yf /lxcfPsf] 5 . cGo dfnj:t'x¿ ef/tLo d'b|fdf

k}7f/L ug{ ;lsg] / ;f]sf] nflu k|ltt kq, l6=l6= jf 8«fˆ6sf] dfWodaf6 e'QmfgL

ug{ ;lsg] Joj:yf ul/Psf] 5 . ef/taf6 x'g] k}7f/LnfO{ cGo t]>f] d'n'saf6 x'g]

k}7f/L h:t} e'QmfgLsf sfuhftx¿ k}7f/Ls} cj:yfdf k]z ug'{kg]{ jfWotf /x]sf]

5}g\ . ef/taf6 :yfgLo jhf/df vl/b u/L k}7f/L ug{ ;lsg] / o;sf] e'QmfgL k}7f/L

eO{;s]kl5 jfl0fHo j}+sx¿n] k7fpg ;Sg] Joj:yf /x]sf] 5 .

ef/tdf cGtMz'Ns nfUg] dfnj:t'x¿ P=cf/=O= ! kmd{ (Application for Removal of Excisable Goods Form 1), sf] dfWodaf6 cfoft ubf{ ef/tsf] ;Ldfjlt{

eG;f/n] g]kfndf lgsf;L u/]sf] Joxf]/f P=cf/=O{= ! kmf/fddf k|dfl0ft ul/;s]kl5

ef/tsf] lgsf;Lstf{n] cGtMz'Ns nufotsf z'Nsx¿ lkmtf{ lbg] jf sj'lnot

(Bond) k'ms'jf ug]{ Joj:yf /x]sf] 5 .

ef/tLo :yfgLo jhf/af6 vl/b ul/ cfoft ubf{ g]kfnL ?k}of bz xhf/;Ddsf]

;fdfgsf] xsdf g]kfnL cfoftstf{n] d"No clej[l4 s/df btf{ gu/L cfotdf ug{

kfpg] Joj:yf 5 t/ ;f] eGbf j9L d"Nosf] ;fdfu|Lsf] xsdf To:tf] cfoftstf{

clgjfo{ ?kdf d"No clej[l4 s/df btf{ x'g' kg]{ Joj:yf ul/Psf] 5 . kl/jTo{ ljb]zL

d'b|fdf cfoft ubf{ sf/vfgfaf6 l;w} cfoft ug'{kg]{, cfoftstf{ g]kfnsf] pBf]u

x'g'kg]{ ul/ cf}Bf]lus sRrf kbfy{sf] xsdf o; k|sf/sf] ;'ljwf pknJw u/fO{Psf] 5 .

ef/taf6 x'g] Jofkf/nfO{ Jojl:yt ug{ / e'QmfgLnfO{ j}+lsu k|0ffnL cGt{ut

n}hfgsf] lgldQ g]kfn ;/sf/n] j}+lsu k|0ffnLaf6 e'QmfgL ul/ ul/g] k}7f/Ldf

#) k|ltzt;Dd eG;f/ dx;"n b/nfUg] dfnj:t'sf] xsdf % k|ltzt / ;f] eGbf

dflysf] eG;f/ dx;"n b/nfUg] dfnj:t'df # k|ltzt 5'6 lbg] Joj:yf u/]sf] 5 .

t/ of] ;'ljwf kl/df0fut (Specific) eG;f/ b/ nfUg] dfnj:t'x¿sf] cfoftsf]

xsdf k|bfg ul/Psf] 5}g\ .

~ 271 ~

eG;f/ dx;'n

^=^=@ rLgsf] :jMzfl;t If]q ltAataf6 ul/g] k}7f/L

rLgsf] :jzfl;t If]q ltJjtaf6 ul/g] k}7f/LnfO{ Jojl:yt ug{ lgDg jdf]lhdsf]

Joj:yf ul/Psf] 5 .

• j:t' ljlgdo cGt{ut x'g] k}7f/L M o; Joj:yf cGt{ut g]kfnaf6 s'g}

dfnj:t'x¿ lgsf;L ul/;s]kl5 ;f]xL] d"No j/fj/sf ljleGg 5 k|sf/sf

dfnj:t'x¿ -pmg, g"g, un}+rf, rf}/L ufO{ / rf}F/L ufO{sf] k'R5/, hl8j'6L / hLljt

e]8f Rof+u|fx¿_ k}7f/L ug{ ;lsg] k/Dk/fut k}7f/L Joj:yf sfod} /x]sf] 5 .

• kl/jTo{ ljb]zL d'b|fsf] dfWodaf6 x'g] k}7f/L M o; Joj:yf cGt{ut cd]l/sL

8n/ #,))) ;Ddsf] cfoftsf] nflu cfoftstf{nfO{ gubdf g} ljb]zL d'b|f

pknJw u/fpg], cd]l/sL 8n/ #),))) ;Dd 8«fˆ6 jf l6=l6= sf] dfWodaf6

e'QmfgL k7fpg] / ;f] eGbf j9Lsf] cfoftdf clgjfo{ ?kdf k|ltt kqsf]

dfWodaf6 dfq k}7f/L ug{ ;lsg] Joj:yf /x]sf] 5 .

• ;LdfjtL{ If]qdf j;f]jf; ug]{ :yfgLo jfl;Gbfsf] nflu ljz]if Joj:yf M

g]kfn / ltJjtsf] ;LdfIf]qdf j;f]jf; ug]{ :yfgLo jfl;Gbfsf] ;'ljwfsf nflu

g]=?= !^,))) ;Ddsf] dfnj:t' k}7f/L ubf{ s'g} klg cf}krfl/s j}+lsu k|0ffnL

cfjZos gkg]{ u/L cfoft ug{ ;lsg] ljz]if Joj:yf ul/Psf] 5 . t/ o;

Joj:yf cGt{utsf] ;'ljwf cGo ofq'x¿n] ;d]t pkof]u u/]sf] b]lvG5 .

rLgsf] ltJjtaf6 x'g] k}7f/LnfO{ Jojl:yt ug{sf] nflu k|ltt kqaf6 x'g] k}7f/Ldf

k|f]T;fxg :j?k cfofltt dfnj:t'df nfUg] eG;f/ dx;"n b/df # k|ltzt 5'6 lbg]

Joj:yf ul/Psf] 5 . t/ of] ;'ljwf kl/df0fut -Specific_ b/ nfUg] dfnj:t'x¿sf]

xsdf k|bfg ul/Psf] 5}g\ .

^=^=# t]>f] d'n'saf6 ul/g] k}7f/L

t];|f] d'n'saf6 dfnj:t' k}7f/L ubf{ k|ltt kq jf l6=l6= jf 8«fˆ6sf] dfWodaf6

k}7f/L ug'{kg]{ Joj:yf ul/Psf] 5 . cd]l/sL 8n/ #),))) ;Ddsf] dfnj:t'x¿

8«fˆ6÷l6=l6=sf] dfWodaf6 / ;f] eGbf j9Lsf] dfnj:t' k|ltt kqsf] dfWodaf6

k}7f/L ug'{ kb{5 . 8«fˆ6÷l6=l6= af6 snsQf jGb/ufx x'b}+ k}7f/L ubf{ jfl0fHo

ljefusf] k"j{ :jLs[lt ;d]t cfjZos kg]{ Joj:yf /lx cfPsf] 5 . k}7f/Ldf

~ 272 ~


kl/df0fut jGb]h jf s'g} lgsfosf] l;kmfl/; jf Ohfhtdf dfq cfoft ug{ kfO{g] dfnj:t'sf] ;DjGwdf To:tf] O{hfht kq g]kfn ;/sf/sf] jfl0fHo ljefun] hf/L ug]{ / kl/df0ffTds jGb]h nufO{Psf dfnj:t'sf] xsdf jfl0fHo tyf cfk"lt{ dGqfnon] kl/df0f tf]s] jdf]lhd x'g] ul/ Joj:yf ul/Psf] 5 .

lgsf;L tyf k}7f/LnfO{ Jojl:yt ug{ lgsf;L k}7f/L lgoGq0f P]g, @)!# cg';f/ g]kfn ;/sf/, jfl0fHo tyf cfk"lt{ dGqfnon] ldlt @)^^ sflt{s !^ ut] g]kfn /fhkqdf lj:t[t ;"rgf k|sflzt u/]sf] 5 . pQm ;"rgfdf pNn]v eP jdf]lhd k}7f/L x'g] clwsfFz dfnj:t'x¿nfO{ v'Nnf cfoft O{hfht kq (Open General Licence) cGt{ut k}7f/L ug{ kfpg] Joj:yf ul/Psf] 5 .

t]>f] d'n'ssf] dfnj:t'x¿ ef/tsf] snsQf jGb/ufxaf6 k}7f/L ubf{ eG;f/ kf/jxg 3f]if0ff (Custom Transit Dcclareation - CTD) ;lxt k}7f/L ug'{kg]{ Joj:yf g]kfn / ef/tsf aLr sfod /x]sf] kf/jxg ;GwLdf pNn]v ul/Psf] 5 . o; k|sf/sf] CTD kmf/fd snsQfdf /x]sf ef/tLo eG;f/ clwsf/Ln] hf/L ug]{ / g]kfndf pQm dfnj:t' cfoft eO{;s]kl5 g]kfnsf] eG;f/ clwsf/Ln] pQm kmf/fddf cfoft ePsf] Joxf]/f k|dfl0ft u/L !% lbg leq ;Ldfjlt{ eG;f/ sfof{nodf lkmtf{ ug'{kg]{ Joj:yf /lx cfPsf] 5 .

xjfO{ dfu{af6 klg g]kfndf Jofkfl/s ;fdfu|L cfoft ug{ kfpg] Joj:yf /lx cfPsf] 5 . xjfO{ dfu{af6 dfnj:t' k}7f/L ubf{ :yndfu{af6 k}7f/L ubf{ ckgfpg' kg]{ e'QmfgLsf k|lqmofx¿ g} ckgfpg' kg]{ t/ l6=l6= jf 8«fˆ6sf] dfWodaf6 k}7f/L ubf{ jfl0fHo ljefusf] :jLs[lt cfjZos gkg]{ Joj:yf ul/Psf] 5 .

^=^=$ :jMrflnt hfFr kf; k|0ffnL (Automated System for Customs Data)

eG;f/ hfFrkf; k|lqmofnfO{ cfw'lgs / ;"rgf k|ljlwo'Qm jgfpg] l;nl;nfdf ;g\ !((^ b]lv :jrflnt eG;f/ hfFrkf; k|0ffnLsf] z'?jft ul/Psf] lyof] . o; k|0ffnLn] k/Dk/fut (Manual) ?kdf k|of]udf NofO{Psf] hfFrkf; k|lqmof / k|1fkg kqnfO{ ;d]t lj:yfkg u/L ;+o'Qm /fi6« ;+3af6 k|ltkfbg ePsf] cGt/f{li6«o :t/df k|o'Qm Single Administrative Document- SAD nfO{ cjnDjg ul/of] . o; Joj:yfn] eG;f/ dx;"nsf] u0fgf nufotsf ljifodf x'g ;Sg] q'6Lx¿nfO{ lg/fs/0f ul/ :jMrflnt k|0ffnL4f/f cfjZos tYofFs ;d]t k|fKt ug{ ;lsg]

cj:yf ;[hgf ePsf] 5 .

~ 273 ~

eG;f/ dx;'n

dfnj:t'sf] hfFrkf;df ztk|ltzt ef}lts k/LIf0f ug]{ ;fljssf] Joj:yfn]

;do, hgzlQm tyf k|oTg ;j} j9L nfUg] eO{ cGtTjf]uTjf Jofj;flos nfut

;d]t j9\g] ePsf]n] ;f]sf] jbnf hf]lvddf cfwfl/t hfFrkf; k|0ffnLsf] cjnDjg

u/L Jofkf/ ;xhLs/0f u/]sf] b]lvG5 . hf]lvd Joj:yfkgdf cfwfl/t hfFrkf;

k|0ffnLdf :jMrflnt 5gf}6sf]] dfWodaf6 k|0ffnLn] hf]lvdsf] ?kdf klxrfg u/]sf

dfnj:t'x¿sf] dfq lj:t[t k/LIf0f x'g] eO{ hf]lvd /lxt dfnj:t'x¿ ljgf em0em6

lz3| hfFr kf; x'g] Joj:yf cjnDjg ul/Psf] 5 .

5gf}6 k|0ffnLdf ljleGg dfu{x¿ k|0ffnLn] g} lgwf{/0f ul/lbg] Joj:yf ;d]t ul/Psf]

5 . h:t}M xl/t dfu{ (Green Channel) n] O{lu+t u/]sf] dfnj:t'x¿ ef}lts

k/LIf0f ljgf g} /fh:j j'emfO{ t'?Gt 5'6\g], kx]Fnf] dfu{ (Yellow Channel) n]

O{lut u/]sf]df o:tf dfnj:t'x¿ ;Dj4 sfuhftx¿sf] lj:t[t hfFr ug'{kg]{, lgnf]

dfu{ (Blue Channel) n] O{lut u/]sf]]df To:tf dfnj:t'x¿ eG;f/ sfof{non]

hfFrkf; ul/;s]kl5 clgjfo{ ?kdf hfFrkf; kl5sf] k/LIf0f ug'{kg]{ / /ftf] dfu{

(Red Channel) n] O{lu+t u/]sf]df To:tf dfnj:t'sf] ;Dj4 sfuhkqsf] hfFrsf

cltl/Qm tL ;fdfu|Lx¿sf] ef}lts k/LIf0f ;d]t clgjfo{ ?kdf ug'{kg]{ Joj:yf

/x]sf] 5 . o; Joj:yfnfO{ k|efjsf/L ?kdf sfof{Gjog ul/g' kb{5 .

^=^=%= eG;f/ hfFrkf; kl5sf] kl/If0f (Post Clearnce Audit)

Jofkf/ ;xhLs/0fdf k/LIf0fdf cfwfl/t lgoGq0f (Audit Based Control) Pp6f

dxTjk"0f{ cf}hf/ dflgG5 . o; cg';f/ eG;f/af6 dfnj:t'sf] ;xh / zL3| hfFrkf;

ug]{ / eG;f/af6 hfFr kf; eO{ ;s]kl5 To:tf dfnj:t'sf] d"NofFsg, eG;f/ b/

nufotsf ljifox¿ cfoftstf{s} kl/;/df lj:t[t k/LIf0f u/L Plsg ul/G5 .

o;af6 eG;f/df dfnj:t'x¿ g/f]lsg] x'bfF hfFrkf;df nfUg] ;do sd x'g'sf

;fy} Jofj;flos nfut ;d]t 36\g hfG5 . hfFrkf; kl5sf] k/LIf0f Joj:yfnfO{

g]kfnn] klg cluFsf/ ul/ ;s]sf] / o:tf] sfo{ ug{ s]Gb|Lo :t/df eG;f/ ljefu

cGt{ut 5'§} eG;f/ hfFrkf; k/LIf0f sfof{no :yfkgf ul/Psf] 5 . pQm sfof{non]

hf]lvdsf] d"Nof+sg u/L 5gf}6 ul/Psf dfnj:t'sf] hfFrkf; k/LIf0f ug]{ ul/Psf]

5 . cGo eG;f/ sfof{nox¿sf] xsdf hfFrkf; kl5sf] k/LIf0f ug{'kg]{ b]lvPsf

dfnj:t'sf] 5gf}6 eG;f/ ljefusf dxflgb]{zsn] klg ug{ ;Sg] / eG;f/ sfof{non]

klg hf]lvdsf] d"NofFsgsf cfwf/df o:tf] k/LIf0f ug{] Joj:yf /lx cfPsf] 5 .

~ 274 ~


^=^=^ cfoft lgof{t ;+s]t gDj/ (Import Export Code)

cfoft lgof{t Jofkf/nfO{ ;'Jojl:yt / kf/bzL{ jgfpg cfoft lgof{t stf{x¿sf]

klxrfg / lghx¿n] u/]sf] sf/f]jf/sf] clen]v cfjZos x'G5 . cGt{/fli6«o

:t/df klg o; k|sf/sf] klxrfg v'Ng] ;+s]t gDj/ k|bfg ug]{ k|rng /lx cfPsf]

5 . xfn;Dd g]kfndf s'g cfoft÷lgof{tstf{n] s'g dfn j:t' slt kl/df0fdf

cfoft÷lgof{t ug{ ;Sg] xf], lghsf] Ifdtf / k"Flh slt /x]sf] 5 < ;f] sf] n]vfhf]vf

ug]{ k|fjwfg 5}g . o;af6 Joj;fo btf{ u/]s} cfwf/df c;Lldt ?kdf cfoft

lgof{t ug]{ k|rng j9]sf] kfO{G5 . o:tf] k|j[lQsf sf/0f jf:tljs cfoft lgof{tstf{

5b\d e]ifL x'g] / ;fwf/0f JolQm kl5 Jofkfl/s hfn;fFhsf] lzsf/ jGg ;Sg]

cj:yf /x]sf] 5 .

^=^=& ljz]if cfly{s If]q tyf lgof{t k|j4{g u[xsf] Joj:yf

lgsf;L Jofkf/nfO{ k|f]T;fxg ug{sf nflu lgof{t ug]{ dfnj:t'df k|of]u x'g] sRrf

kbfy{ Pj+ dfWolds j:t'x¿ b]zleq pTkfbg ug]{ pTkfbsn] lgof{t k|j4{g u[x

(Export Promotion House) jf ljz]if cfly{s If]qdf ljlqm u/]df To:tf dfnj:t'df

lt/]sf] s/, dx;"n lkmtf{ lbg] Joj:yf u/]sf] kfO{b}g . o:tf] Joj:yfn] ubf{ dfWolds

j:t'sf] pTkfbg ug]{ :jb]zL pBf]ux¿ / g]kfnsf 3/]n' pBf]ux¿n] pko'Qm ?kdf

k|f]T;fxg kfpg ;s]sf 5}gg\ . ljz]if cfly{s If]qsf] cjwf/0ffnfO{ g]kfnn] cjnDjg

ug{ vf]h] klg xfn;Dd Ps :yfgdf dfq o:tf] If]qsf] :yfkgf ePsf] / ;f] klg

ckof{Kt / ;fF3'/f] ePsf]n] ck]lIft ?kdf ;+rfngdf cfpg ;s]sf] 5}g\ .

;'emfjx¿

• rLgsf] ltJjt;+usf] Jofkf/nfO{ Jojl:yt ug{ k|ltt kqsf] dfWodaf6 x'g]

k}7f/LnfO{ k|f]T;flxt ug]{ elg g]kfn / rLgsf aLr ;g\ @))@ df ;DkGg

;+emf}tfdf pNn]v ePsf]n] o; If]qsf] Jofkf/nfO{ Jojl:yt ug{ k|ltt—kqsf]

dfWodaf6 dfq k}7f/L ug{ kfpg] Joj:yf ldnfpg' kb{5 .

• rLgsf] ltJjt;+usf] Jofkf/df xfn sfod /x]sf] j:t' ljlgdo k|0ffnL ljZj

Jofkf/ ;+u7gn] k|ltkfbg u/]sf] d"NofFsg k4tL;+u cg's"n gePsf]n] o;

Joj:yfdf k'g{Mljrf/ u/L ;Dk"0f{ Jofkf/nfO{{ j}Flsu k|0ffnL dfk{mt ;~rfng

ug'{ pko'Qm x'G5 .

~ 275 ~

eG;f/ dx;'n

• ef/t;+usf] Jofkf/df xfn sfod /x]sf] Joj:yfdf :yfgLo jhf/af6 v/Lb

ul/ ul/g] k}7f/Ldf j}Flsu k|0ffnLsf] clgjfo{tf gePsf]n] lglZrt /sd eGbf

j9Lsf] Jofkfl/s sf/f]jf/df j}Flsu k|0ffnLaf6 dfq e'QmfgL ug]{ Joj:yf ul/g'

kb{5 . o; k|sf/sf j}+lsu sfuhft k}7f/Ls} cj:yfdf eG;f/ sfof{nodf k]z

ug]{ Joj:yf ul/g' kb{5 .

• eG;f/ k|s[ofnfO{ ;/n agfpg k}7f/L ul/g] dfnj:t' eG;f/ ljGb'df cfOk'Ug'

klxNo} j:t'sf] 3f]if0ff u/]/ eG;f/ dx;'n ltg]{ k|lqmofnfO{ k|f]T;flxt ul/g' kb{5 .

• hfFrkf; kl5sf] k/LIf0fnfO{ k|efjsf/L jgfpg xfn sfod /x]sf] ;+u7g

;+/rgfnfO{ lj:tf/ u/L If]qLo :t/df sfof{nox¿ :yfkgf ug]{ / k/LIf0fsf

nflu cfjZos kg]{ bIf hgzlQmx¿ -h:t}, rf6{8{ Psfp06]06, sfg"g lj1, si6

Psfp06]06, cflb_ sf] Joj:yf ul/ k/LIf0f sfo{nfO{ k|efjsf/L / glthfd"lv

jgfpg' kb{5 . cfGtl/s /fh:j sfof{no;+u ;dGjo ul/ s/bftfsf] la:t[t

s/ k/LIf0f ubf{ eG;f/ d'Nof+sg k|s[ofsf ;DaGwdf ;d]t k/LIf0f ug]{ Aoa:yf

ug'{ kb{5 .

• Jofkf/ ;xhLs/0fdf cGt{/fli6«o :t/df klxrfg ePsf Trusted Traders Pj+ Authorized Economic Operator (AEO) h:tf cjwf/0ffx¿nfO{ g]kfndf

klg cjnDjg ub}{ hfg' kg]{ b]lvG5 . ljZj eG;f/ ;+u7g4f/f k|ltkflbt SAFE Framework sf zt{x¿ k"/f ug]{ cfoftstf{x¿nfO{ AEO sf] dfGotf lbO{ To:tf

AEO x¿n] k|fKt ug]{ ;'ljwfx¿ k|bfg ug{'kb{5 . To:t}, Jofkfl/s sf/f]jf/df

;+nUg cfoft÷lgof{tstf{x¿sf] ljZj;lgo clen]v Pj+ ljj/0fsf cfwf/df

lghx¿sf] klxrfg ul/ To:tf cfoft lgof{tstf{x¿n] ug]{ cfoft÷lgof{tnfO{

leGg / ;xh jgfO{ eG;f/ hfFrkf; k|lqmofdf tf]lsPsf ;'ljwfx¿ k|bfg ug]{

Joj:yf cjnDjg ul/g'kg]{ x'G5 .

• dfnj:t'x¿sf] hfFrkf; k|lqmofdf xfn k|rngdf /x]sf] Asycuda k|0ffnLn]

eG;f/ Joj:yfkgsf nflu cfjZos kg]{ ;"rgf tyf tYofFsx¿ tTsfn} (Real Time) pknJw u/fpg g;Sg], :yfgLo :t/df dfq ;f]sf] cfj4tf /x]sf] /

eG;f/sf sltko cfw'lgs k|lqmofx¿ ;d]t o; k|0ffnLdf ;dfj]z gePsf]n]

o;nfO{ yk k|efjsf/L jgfpg j]edf cfwfl/t k|0ffnLdf ?kfGt/0f u/L Jofkf/

;xhLs/0fsf cltl/Qm eG;f/ lgoGq0f k|0ffnLsf] cfwf/sf] ?kdf ljsf;

ug'{kg]{ x'G5 .

~ 276 ~


• eG;f/ k|lqmofx¿sf] ;/nLs/0f / ;fd~h:oLs/0fsf] lgldQ sf]z]9'+ufsf] ?kdf

/x]sf] ;+zf]lwt Sof]6f] dxf;GwL (Revised Kyoto Convention) sf] kIf /fi6«

ePsfn] tbg'?k df}h'bf sfg"gdf ;+;f]wg u/L eG;f/ k|lqmofnfO{ yk ;/n,

;xh tyf ;Ifd jgfpg' kg]{ b]lvG5 .

• cfoft lgof{t stf{sf] 5'6\6} klxrfgsf nflu lghx¿nfO{ lglZrt ;+s]t gDj/

(Import Export Code) k|bfg ug]{ / ;f] jfx]ssf c? JolQm / kmd{x¿n]

Jofkfl/s k|of]hgsf nflu cfoft lgof{tsf] sfd ug{ gkfpg] Joj:yf ul/g'

kb{5 . t/ s]xL lglZrt d"No ;Ddsf dfnj:t'x¿sf] xsdf o:tf] ;+s]t gDj/

lng cfjZos gkg]{ Joj:yf ;d]t ul/g' kb{5 .

• ljz]if cfly{s If]q (Special Economic Zone) tyf lgof{t k|j4{g u[x (Export Promotion House) df ljlqm ug]{ 3/]n' pBf]u tyf dfWolds j:t' pTkfbg ug]{

pBf]ux¿n] sRrf kbfy{df lt/]sf] s/ dx;"n lkmtf{ ug]{ / lghx¿nfO{ lgsf;L

;/xsf] ;'ljwf k|bfg ul/g'kb{5 . b]zsf ljleGg :yfgx¿df cfjZostf /

cf}lrTosf cfwf/df ljz]if cfly{s If]qsf] lj:tf/ / lgof{t k|j4{g u[xsf]

:yfkgf ul/g' kb{5 .

• cfofltt ;jf/L ;fwg ;'VvfjGb/ufx l:ylt e+;f/ of8{df /xg] / of8{af6

;jf/L ;fwgsf l8n/n] ljqmL u/]sf] cj:yfdf dfq e+;f/ dx;'n nufpg]

Joj:yf ul/g' kb{5 .

• lgsf;L k}7f/L ubf{ cfjZos kg]{ sfuhtfsf] ;+Vof s6f}lt ul/g' kb{5 .

^=& cGt/f{li6«o k|lta4tf

eG;f/ k|zf;g cGt/f{li6«o efO{rf/f ;DjGw (International Brotherhood Relationship) sf] ?kdf klg w]/} d'n'sx¿;+u ;DjlGwt x'G5 . cGt/f{li6«o

Jofkf/sf] ;xhLs/0f ug]{ lhDd]jf/L klg eG;f/ k|zf;gsf] x'g] ePsf]n]

cGt/f{li6«o, If]qLo ;+u7gx¿;+u d'n'sn] u/]sf] k|ltj4tf k"/f ug]{ u/fpg] lhDd]jf/L

klg eG;f/ k|zf;gsf] x'G5 . cGt/f{li6«o :t/df g]kfnn] l4kIfLo, If]qLo Pj+ jx'kIfLo

;+emf}tfx¿ u/]sf] 5 . o; cGt{ut l5d]sL d'n'sx¿ nufot cGo sltko d'n'sx¿;+u

ul/Psf] l4kIfLo Jofkf/ ;+emf}tf, ;fs{ /fi6«x¿ ljr ul/Psf] ;fˆ6f ;+emf}tf, ljd:6]s

d'n'sx¿;+u ePsf] ;x'lnotk"0f{ Jofkf/ ;+emf}tf /x]sf 5g\ . To:t}, g]kfnn] ljZj

~ 277 ~

eG;f/ dx;'n

eG;f/ ;+u7g Pj+ ljZj Jofkf/ ;+u7gsf] ;b:otf lnO{ ;s]sf] 5 . ;f]xL qmddf

ljZj Jofkf/ ;+u7gsf] ;b:otf lnbfF g]kfnn] u/]sf k|ltj4tf cg'?ksf k|fjwfgx¿

tf]lsPsf] ;do ;Ldf leq g} k"/f ug'{kg]{ x'G5 . ljZj Jofkf/ ;+u7g cGt{ut Jofkf/

;xhLs/0f (Trade Faciliation) ;+emf}tf ;d]t ul/;s]sf] 5 . dfyL pNn]lvt ;lGw

;+emf}tf cGt{ut g]kfnn] b]xfosf k|ltj4tfx¿ k"/f ug'{kg]{ cj:yf /x]sf] 5 .

^=&=! ljZj Jofkf/ ;+u7g / g]kfnsf] k|ltj4tf

g]kfn ;g\ @))$ df ljZj Jofkf/ ;+u7gsf] ;b:otf lnPsf] kl/k|]Iodf xfd|f]

cy{tGqnfO{ cem} a9L pbf/ agfpb} hfg' kg]{ x'G5 . Jofkf/ / ;]jf If]q ljb]zL

nufgLsf nflu v'nf ub{} hfg' kb{5 . ljZj Jofkf/ ;+u7gsf] ;b:otf lnPsf]

;Gbe{df ;Ldf /lxt Jofkf/sf] cjwf/0ff nfu" x'g] x+'bf ljb]zL nufgLstf{n] ;xh

?kdf nufgL ug{ kfpg] x'G5g . ljZj Jofkf/ ;+u7gsf] ;b:otf lnPsf] ;dodf

/ cGttM eG;f/sf ;Ldfj4 b/ -Bound Rates_ slt /fVg] eg]/ tf]lsPsf] x'G5 /

To;/L tf]lsPsf ;Ldfj4 b/eGbf a9L b/ nufpg' kfOb}g . g]kfnn] ;g\ @))^

b]lv ljZj Jofkf/ ;+u7gsf k|ltj4tf cg'?ksf eG;f/ b/x¿ ;dfof]hg ug{ z'?

ul/ ;g\ @)!# ;Dddf ;DkGg ul/;Sg' kg]{ Joj:yf /x]sf]5 . o; qmddf cGo

eG;f/sf clwsf+z b/x¿ ;dfof]hg ul/;lsPsf] ePtfklg xn'sf rf/kf+u|] ;jf/L

;fwgx¿sf] eG;f/ dx;"n b/ ;dfof]hg ug{ jfFsL /x]sf] b]lvG5 . To:t}, cfoftdf

nfUg] cGo z'Ns tyf b:t'/x¿ (Other Duties and Charges) ;g\ @)!# leq g}

k"0f{ ?kdf x6fpg' kg]{df cem} klg s[lif ;'wf/ z'Ns / ;8s dd{t tyf ;+ef/ b:t'/

h:tf s]xL z'Ns tyf b:t'/x¿ sfod g} /x]sf] b]lvG5 .

^=&=@ ;fˆ6f ;+emf}tf / g]kfnsf] k|ltj4tf

g]kfnn] ;fˆ6f ;+emf}tf cg'?k ;g\ @)!% l8;]Dj/;Dddf ;+j]bgzLn ;"lrdf k/]

jfx]ssf dfnj:t'x¿sf] eG;f/ b/ z"Go b]lv kfFr k|ltzt dfq sfod ug{' kb{5 .

;fs{ d'n'sx¿ aLr Jofkf/ pbf/Ls/0f sfo{qmd (Trade Liberlization Program) ;g\ @))^ b]lv nfu" ePsf] / g]kfnn] klg ;f]xL cg'?k eG;f/sf b/x¿ k|To]s

cfly{s jif{df ;dfof]hg ub}{ uPsf] 5 .

;fs{ d'n'sx¿sf] Jofkf/sf] cj:yfnfO{ x]bf{ ;fˆ6f cGt{ut x'g] Jofkf/ eGbf ;fˆ6f

jflx/af6 ;fs{ d'n'sx¿sf] aLr x'g] u/]sf] Jofkf/sf] dfqf pNn]vlgo ?kdf jl9

~ 278 ~


/x]sf] b]lvG5 . To;f] x'g'sf] Pp6f sf/0f g]kfnn] ;fs{ d'n'sx¿ljr x'g] Jofkf/sf

dxTjk"0f{ j:t'x¿nfO{ ;+j]bgzLn ;"lrdf /fv]sf] sf/0f g} ePsf] cg'dfg ug{

;lsG5 .

;fs{sf cGo d'n'sx¿sf] t'ngfdf g]kfnn] /fv]sf] ;+j]bgzLn ;"lr (Sensative List) sf dfnj:t'x¿ j9L g} -sl/j @) k|ltzt_ b]lvg cfPsf] 5 . t/ l5d]sL d'n's

ef/tn] o:tf ;"lrdf g]kfnsf] nflu @% pklzif{s (Tariff Line) sf j:t'x¿nfO{

dfq ;+j]bgzLn ;"lrdf ;"lrj4 u/]sf] 5 . ;f]xL cg';f/ e'6fg / dfnlbE;n] sfod

u/]sf] ;+j]bgzLn ;"lr klg @)) pklzif{s (Tariff Line) eGbf sd g} /x]sf] 5 .

;fs{ d'n'sx¿ aLr ;fˆ6f ;+emf}tf k"j{ sfod /x]sf] South Asian Prefrential Trade Agreement (SAPTA) nfO{ klg ;fˆ6f -South Asian Prefrential Trade Agreement) ;+u;+u} nfu" ug]{ ;Gb{edf SAPTA sf]] t'ngfdf ;fˆ6fsf] ;x'lnot

b/ j9L ePsf]n] cfoftstf{af6 SAPTA ;'ljwfsf] dfu ug]{ u/]sf] kfO{b}g . tyfkL,

SAPTA nfO{ SAFTA sf] cfwf/lznfsf] ?kdf lnO{Psf] 5 .

o; If]qsf b]zx¿n] låkIfLo ?kdf v'Nff Jofkf/ ;GwL ug]{ s'/f klg cuf8L

;fl//x]sf 5g . v'nf Jofkf/sf] cjwf/0ff k"0f{ ?kdf nfu" ul/P kl5 o; If]qleq

x'g] cGt/f{li6«o Jofkf/ eG;f/ d'Qm x'Gf]5 . o;}u/L blIf0f PlzofnL If]q jflx/sf]

Jofkf/sf nflu o; If]qsf ;a} b]zn] ;femf eG;f/ b/ sfod ug'{ kg]{ x'g ;S5 .

tflnsf ^=#M ;fs{ tyf cGo d'n's;+usf] cfoft cj:yf -cf=j=@)&)÷&!_

?= xhf/df

d'n's cfofltt d'No of]ubfg k|ltzt cfoft dxz'n of]ubfg

k|ltztEff/t $&!,(^*,^@$ ^%=(! $),)(&,@!& ^$=@&a+unfb]z !,^$^,@^^ )=@# !*(,)*$ )=#)kfls:tfg #%%,%(( )=)% #&,))( )=)^e'6fg #!$,!*! )=)$ !^,^^% )=)#>Ln+sf !@(,@%$ )=)@ ^,&!( )=)!ckmuflg:tfg &*% )=)) !& )=))dflNbE; !! )=)) @ )=))cGo @$!,&!%,!## ##=&% @@,)#(,%@( #%=##hDdf &!^,!@(,*%# !))=)) ^@,#*^,@$@ !))=))

>f]t M eG;f/ ljefu .

~ 279 ~

eG;f/ dx;'n

g]kfnsf] s'n k}7f/L dWo] ̂ % k|ltzt ;fs{ d'n'sx¿af6 x'g] u/]]sf] 5 eg] #% k|ltzt

cGo d'n'sx¿af6 . ;fs{ d'n'sx¿af6 x'g] k}7f/Ldf clwsf+; lx:;f ef/taf6 x'g]

k}7f/Lsf] 5 eg] cGo ;fs{ b]zx¿af6 x'g] k}7f/L guGo 5 . ;fs{ d'n'sx¿af6

x'g] k}7f/Ldf ;x'nlotk"0f{ eG;f/ dx;'n nfUb5 . t/ ;+j]bgzLn ;"rLdf ;dflji6

j:t'x¿sf] xsdf eg] k|rlnt dfgs b/ nfu" x'G5 / o:tf j:t'x¿n] ;f}ljWok"0f{

Jojxf/ klg k|fKt ub}{gg\ . s]xL b]zx¿n] cltsd ljsl;t b]z -ckmuflg:tfg,

a+unfb]z, e"6fg, dfnlbE; / g]kfn_ / oL afx]ssf b]z -ef/t, kfls:tf / >Ln+sf_

sf] nflu 5'6\6f5'6\6} ;"rL agfPsf 5g\ eg] s]xLn] ;a}sf] nflu Pp6} ;femf ;"rL

agfPsf 5g\ . ;fs{ ;b:o /fi6«x¿n] ;+j]bgzLn ;"rLdf ;dfj]z u/]sf j:t'sf]

;+Vof lgDgfg';f/ /x]sf] 5 M

tflnsf ̂ =$M ;fs{ ;b:o /fi6«x¿n] ;+j]bgzLn ;"rLdf ;dfj]z u/]sf j:t'sf] ;+Vof

;b:o /fi6«;+j]bgzLn ;"rLdf ;dflji6 j:t'sf] ;+Vof

-;g\ @)!@ hgj/L ! b]lv sfof{Gjogdf cfPsf]_

clt sd ljsl;t ljsl;t

ckmuflg:tfg ^%* ^%*

a+unfb]z (*& ((#

e"6fg !%^ !%^

ef/t @% ^!$

dfnlbE; !%$ !%$

g]kfn ((* !)#^

kfls:tfg (#^ (#^

>Ln+sf *#& (^#

>f]t M ;fs{ ;lrjfnosf] j]a;fO6

blIf0f Pl;ofnL d'n'sx¿df g]kfnn] xfn sfod u/]sf] ;+j]bgzLn j:t'sf] ;"rL

;jeGbf nfdf] 5 . g]kfnn] JoQm u/]sf] If]qLo k|ltj4tf cg';f/ ;+j]bgzLn

;"rLdf ;dfj]z ePsf j:t'nfO{ qmdzM o; ;"rLaf6 x6fpb} hfg'kb{5 . o;

;Gbe{df /fh:j tyf pBf]u ;+/If0fsf b[li6sf]0fn] t'ngfTds ?kdf sd dxTjjk"0f{

j:t'x¿nfO{ ;fK6f ;+j]bgzLn ;"rLsf] j:t'af6 qmdzM x6fpb} hfg'kg]{ cfof]usf]

;'emfj 5 .

~ 280 ~


^=&=# BIMSTEC / g]kfnsf] k|ltj4tf

BIMSTEC /fi6«x¿sf jLrdf ePsf] ;x'lnotk"0f{ Jofkf/ ;+emf}tf cg';f/ ;Dk"0f{

dfnj:t'x¿nfO{ rf/ ;d"xdf ljefhg ul/ eG;f/ b/df ;x'lnot k|bfg ul/g]

k|ltj4tf ul/Psf] 5 . o; cg';f/ FAST Track, Normal Trade Reduction, Normal Tariff Elimination / Negative list /x]sf 5g\ . ;x'lnotk"0f{ Jofkf/df

pko'{Qm jdf]lhdsf ;"rLx¿df juL{s/0f ug]{ ljifodf BIMSTEC /fi6«x¿df

xfn;Dd dtP]So x'g g;s]sf]n] ;f] sf] sfof{Gjog x'g jfFsL g} /x]sf] 5 . o;sf]

;lx ?kdf sfof{Gjog ePdf g]kfnn] k}7f/L Jofkf/df w]/} /fh:j u'dfpg' kg]{ x'G5 .

;'emfjx¿

• ljZj Jofkf/ ;+u7gdf g]kfnn] u/]sf] k|ltj4tf jdf]lhd eG;f/sf b/x¿

;dfof]hg u/L ;f]af6 Go"g x'g] /fh:j cGtMz'Ns nufotsf cGo j}slNks

s/ nufO{ kl/k"lt{ ul/g'kb{5 .

• ljZj Jofkf/ ;+u7gsf] Jofkf/ ;xhLs/0f;DjGwL jfnL ;+emf}tfnfO{ g]kfnn]

klg sfof{Gjog ug'{kg]{ x'bfF ;f] cg's"nsf] sfg"gL Joj:yfsf] tof/L ug'{kg]{

x'G5 .

• ;fs{ d'n'sx¿jLr ;x'lnotk"0f{ Jofkf/ clej[l4 ug{ g]kfnn] /fh:j hf]lvdnfO{

ljrf/ u/L ;+j]bgzLn j:t'sf] ;"lrnfO{ cGo ;fs{ d'n'sx¿;+u ldNbf] h'Nbf]

x'g] u/L 36fpg' kg]{ x'G5 .

• BIMSTEC sfof{Gjog x'bfF /fh:jdf kg{ hfg] Go"gtfnfO{ b[li6ut ul/

gsf/fTds ;"lrsf dfnj:t'x¿sf] ;"lr sfod ul/g' kb{5 .

• BIMSTEC sf] nflu tof/ ul/g' kg]{ gsf/fTds a:t'x¿sf] ;"rL (Negative List) SAFTA sf] ;+j]bgzLn ;"rL;+u tfbfDotf /xg] u/L to ul/g' kb{5 .

• ef/t;+u sfod /x]sf] l4klIfo Jofkf/ ;+emf}tfn] k|fylds s[lif pTkfbg, hLljt

hgfj/, df5f, jghGo pTkfbgx¿df eG;f/ dx;"n nufpg gkfO{g] Joj:yf

u/]sf]n] g]kfnsf] s[lif If]qsf] ;+/If0fsf nflu z'Ns tyf dx;"n nufpg kfpg]

u/L l4kIfLo ;+emf}tfdf k'g/fjnf]sg ul/g' kb{5 .

• cGt/f{li6«o Jofkf/df s'g} klg b]zsf] dfnj:t' cGo h'g;'s} b]zaf6 klg

cfoft ug{ kfO{g] Joj:yfsf] jfjh'b g]kfn / ef/t jLr ePsf] cglws[t

~ 281 ~

eG;f/ dx;'n

Jofkf/ lgoGq0f;DjGwL ;+emf}tfn] t]>f] d'n'sdf pTkflbt dfnj:t' ef/taf6

k}7f/L ug{ gkfpg] / g]kfnn] klg t]>f] d'n'saf6 cfofltt dfnj:t' ef/ttk{m

lgsf;L ug{ gkfpg] u/L ul/Psf] ;+emf}tfn] Jofkf/ ;+s'rg u/]sf] x'bfF

cGt/f{li6«o k|rng jdf]lhd o:tf] cfoft lgof{tnfO{ v'Nnf ug]{ ul/ pQm

;+emf}tfsf] k'g/fjnf]sg ug'{ h?/L b]lvG5 .

^=* e+;f/ k|zf;gsf] ;'wf/

e+;f/ k|zf;gsf] ;'wf/ tyf cfw'lgsLs/0f /0fgLlt Pj+ sfo{of]hgfnfO{ lg/Gt/

?kdf sfof{Gjog ub}{ hfg' kb{5 . o; k|zf;gsf] jt{dfg ;+u7gfTds :j?k

sfo{d'ns lsl;dsf] gePsf]n] sd{rf/Lx¿sf nflu hf+rkf; j9L cfslif{t x'g] u/]sf]

/ cGo sfo{x¿ dfly Tolt Wofg gk'Ug] u/]sf] l:ylt 5 . sfo{d'n's ;+u7gfTds

:j?ksf] cefjsf sf/0fn] e+;f/ k|zf;gdf ljz]if1Ls/0fsf] klg ljsf; ePsf]

5}g / o; k|zf;gn] ;+kfbg ug]{ sfo{df e+;f/sf sd{rf/LnfO{ lhDd]jf/ jgfpg

;lsPsf] 5}g .

e+;f/ If]qdf u}/ e+;f/ ;DjGwL sd{rf/L;d]t k|j]z ug]{ k|rngn] e+;f/ k|zf;gsf]

hjfkmb]xLtf tyf k|efjsf/Ltfdf x|f; NofPsf] 5 .

lhNnf l:yt eG;f/ sfof{nonfO{ ;Ldf rf]/L lgsf;L k}7f/L lgoGq0f ug{] lgsfosf]

?kdf ;an agfpg' cfjZos 5 . xfn rf]/L lgsf;L k}7f/L lgoGq0fsf nflu

;'/Ifflgsfox¿dfly lge{/ /xg' kg]{ l:ylt 5 . ;Ldfdf vl6Psf ;'/Iff lgsfox¿

rf]/L lgsf;L k}7f/Ldf ;+nUg x'+bf Psflt/ ltgLx¿sf] d"n p2]Zosf] ?kdf

/x]sf] zflGt ;'/Iff;DjGwL sfddf cf+r cfpg ;Sg] / csf]{tkm{ rf]/L lgsf;L

k}7f/L ;DjGwL d"n lhDd]jf/L s'g lgsfosf] xf] eGg] ;DjGwL ljjfb >[hgf x'g]

u/]sf] 5 .

cfw'lgs e+;f/ k|zf;gdf dfgj ;+nUgtf eGbf klg ljleGg pks/0fx¿sf] j9L

k|of]u x'g kb{5 . t/ ljZj a}ssf] Ps cWoogn] g]kfnn] o:tf eG;f/n] pkof]u

ug{] sl/j @)) pks/0fx¿ dWo] !÷@ j6fdfq pkof]u u/]sf] b]lvPsf] 5 .

xfn eG;f/ sfof{nox¿ hfFrkf;df s]Gb|Lt xF'bf eG;f/sf cGo dxTjk"0f{ sfo{x¿

cf]emndf kg{ yfn]sf 5g\ .

~ 282 ~


;'emfj

• e+;f/ k|zf;gsf] ;+u7gfTds :j?k sfo{d"ns lsl;dsf] jgfpg' h?/L 5 .

• e+;f/ If]qdf s'g}klg u}/ e+;f/ lgsfosf sd{rf/Ln] k|j]z kfpg' x+'b}g .

• zflGt ;'/Iff ;DjGwL lgsfox¿ zflGt ;'/Iff sfo{df s]lGb|t e} rf]/L lgsf;L k}7f/LnfO{ k|efjsf/L ?kdf lgoGq0f ug]{ ;+oGq e+;f/ k|zf;g cGtu{t ljsf; ul/g' kb{5 .

• ;LdfjtL{ eG;f/ sfof{nodf eG;f/ hfFrkf; / eG;f/ /fh:j ljrng lgoGq0f ug{ sG6]g/ PS;/], Jofu]h PS;/] h:tf cfw'lgs pks/0fx¿ k|of]u ul/g' kb{5 .

• eG;f/ k|zf;gnfO{ qmdz hfFrkf;df s]Gb|Lt x'g] ljBdfg cj:yfaf6 hfgsf/Ldf cfwfl/t lgoGq0f k|0ffnL (Intelligence System) sf dfWodaf6

lgoGq0f ug{] kl/kf6Lsf] ljsf; ub}{ hfg' kb{5 .

^=( Jofkf/ ;xlhs/0f

Jofkf/ ;xlhs/0f cfw'lgs e+;f/ k|zf;gsf] Ps dxTjk"0f{ sfo{ xf] . o; ;DjGwdf ;/f]sf/ /fVg] ;+zf]lwt Sof]6f] dxf;lGw cg'?k g]kfnsf] eG;f/ sfg"gsf ljleGg If]qdf ;'wf/ ug'{ kg]{ cfjZostf ePsf]n] g]kfn;sf] eG;f/ k|zf;gnfO{ cGt/f{li6«o :t/df n}hfg e+;f/ sfg"gnfO{ ;+zf]wg ul/g' h?/L 5 . Jofkf/ ;xlhs/0f ug{sf nflu eG;f/ hfFrkf;df cfjZos sfuhft cTolws ePsfn] sfuhftsf ;+Vof 36fP/ blIf0f PlzofnL d'n'ssf] ljlzi6 :t/df k'¥ofpg' kb{5 . o;sf] nflu xfn;fn} ef/tn] hfFrkf;df nfUg] sfuhftsf] ;+Vof Jofks s6f}lt u/] em} g]kfndf klg o:tf sfuhftsf] ;+Vof Go'td /flvg' kb{5 . xfn g]kfn blIf0f PlzofnL d'n'sdf Doing Business - Trading Across the Border df 5}7f} gDa/df /x]sf]n] k|s[ofut ;/nLs/0f u/]/ g]kfnsf] l:yltnfO{ ;'wfg{ kb{5 .

g]kfn ljZj Jofkf/ ;+u7gsf] ;b:o ePsf] / afnLdf ljZj eG;f/ ;+u7gsf] Jofkf/ ;xhLs/0f ;Demf}tf eO;s]sfn] g]kfnn] o; ;DaGwL k|f]6f]sndf x:tfIf/ u/L sfof{Gjog ug'{ kg{] ePsf]5 .

ljZjdf clwsf+z eG;f/ k|zf;g]n] !) k|ltzt eGbf sd ef}lts k/LIf0f ug{] u/]sf / ;f] klg hfgsf/Ld"ns k/LIf0f x'g] u/]sfn] g]kfnn] klg o; k2ltnfO{ cjnDag ug{ cTofjZos /x]sf] 5 .

~ 283 ~

cGtMz'Ns

cGtMz'Ns

cWofo

&

&=! kl/ro

k|yd k':tfsf] s/ ;'wf/sf] ;Gbe{df cGtMz'Ns Joj:yfdf klg ljleGg ;'wf/x¿ ul/Psf

lyP . pbfx/0fsf nflu cfly{s jif{ @)$*÷$( df s]xL j:t'x¿df :jo+ lg:sfzg

k|0ffnL k|of]usf] ?kdf nfu" ul/of] / o; k|0ffnLsf] bfo/f qmdzM lj:tf/ ul/of] . xfn

o:tf] Joj:yf dlb/f / r'/f]6 afx]s cGtMz'Ns nfUg] cGo ;a} j:t'sf] xsdf nfu"

ul/Psf] 5 . cGtMz'Ns o;sf] k|s[lt cg';f/ tf]lsPsf ;Lldt j:t' tyf ;]jfdf dfq

nfUg] ePsf]n] s/ ;'wf/sf] qmddf cGtMz'Nssf] ;}4flGts cjwf/0ff tyf cGt/f{li6«o

/fd|f k|of]u (Best Practices) cg';f/ cGtMz'Ns nfUg] j:t'sf] ;"rLdf ;fdfGotof

;dfj]z gx'g] / /fh:jsf] b[li6sf]0fn] dxTjk"0f{ gePsf j:t'df nfu]sf] cGtMz'Ns

vf/]h ul/of] . pbfx/0fsf nflu, cfly{s jif{ @)$(÷%) df %# j:t'df cGtMz'Ns

nfu" ul/Psf]df o; ;+VofnfO{ cfly{s jif{ @)%)÷%! df @# df emfl/of] . To;kl5sf

jif{x¿df klg /fh:jsf] b[li6sf]0fn] sd dxTjk"0f{ j:t'x¿df nfu]sf] cGtMz'Ns vf/]h

u/L cfly{s jif{ @)%$÷%% df hDdf !! j:t'df dfq cGtMz'Ns nufpg] Joj:yf

ul/of] . k/Dk/fut ?kdf cGtMz'Ns tf]lsPsf j:t'x¿sf] cfGtl/s pTkfbgdf dfq

nfUb} cfPsf]df cGtMz'Ns P]g, @)%* cGtu{t cfGtl/s pTkfbgsf ;fy} k}7f/L ul/g]

j:t'df klg cGtMz'Ns nfUg] Joj:yf ul/of] . o;sf ;fy} cGtMz'NsnfO{ ;]jfdf

klg nufpg ;lsg] sfg"gL k|fjwfg NofOof] . cGtMz'Ns k}7f/L ul/g] / b]zleq

pTkfbg ul/g] b'j} y/Lsf j:t'sf] pkef]udf ;dfg ?kdf nfUg] x'+bf of] s/ ljZj

Jofkf/ ;+u7gsf] l;4fGt cGtu{t :jb]zL pTkfbg / k}7f/L lar e]befj ul/g' gx'g]

l;4fGt cg'?k 5 .

~ 284 ~


cGtMz'Ns nufpg] ;DaGwdf /fHon] bL3{sflng ;f]r agfpg cfjZos 5 .

cGtMz'Ns o;sf] k|s[lt cg';f/ cf+lzs -Partial_ s/ xf] . of] s/ cGtMz'Ns nfUg]

j:t' eg]/ tf]lsPsf ;Lldt j:t' tyf ;]jfdfdfq nfUb5 . csf]{tkm{, d"No clej[l4

s/ sfg"gn] 5'6 eg]/ tf]lsPsf ;Lldt jfx]s cGo ;a} j:t' tyf ;]jfdf of]

nfUb5 . cGtMz'Ns /fh:j ;+sngsf cltl/Qm :jf:Yosf] nflu xfgLsf/s dlb/f

tyf ;"lt{hGo h:tf j:t'sf] pkef]u 36fpg nufOG5 . cGtMz'NsnfO{ vf;u/L

dWod tyf pRr cfoju{n] 7"nf] dfqfdf k|of]u ug]{ / u/Ljn] lj/n} pkef]u

ug]{ ljnfzL j:t'sf] pkef]u lgoGq0f ug{ klg nufOG5 . cGtMz'Ns jftfj/0fLo

k|efjnfO{ ;'wfg{ klg nufpg ;lsG5 . d"No clej[l4 s/ nufpg g;lsg] j:t'

tyf ;]jfdf klg cGtMz'Ns nufpg ;lsG5 . dfbs kbfy{, ;"lt{hGo j:t', ;jf/L

;fwg, k]6«f]lnod kbfy{ cflbdf lglb{i6 b/df cGtMz'Ns nufpg pko'Qm x'G5 eg]

ljnflztfsf j:t'df o; s/sf] b/ d"Nout cfwf/df nufpg /fd|f] x'G5 . cfufdL

lbgdf cGtMz'Ns nfUg] j:t'sf] ;+Vof ;Lldt /fVg], lgsf;LnfO{ s/ d'Qm ug]{ /

cGtMz'Ns Joj:yfnfO{ :jo+ lg:sfzg k|0ffnL cGtu{t ;+rfng ug]{ gLlt cjnDjg

ub}{ hfg' kb{5 . cGtMz'Ns Joj:yfnfO{ kl/dfh{g u/L ;d;fdlos tyf k|efjsf/L

agfpg cfof]u lgDg ;'emfj k]z ub{5 .

&=@ If]q

k/Dk/fut ?kdf cGtMz'Ns j:t'sf] cfGtl/s pTkfbgdf dfq nfUb} cfPsf] ePtf

klg cGtMz'Ns P]g, @)%* n] P]gn] tf]s]sf cfGtl/s pTkfbg / k}7f/L x'g] j:t'

tyf ;]jfdf cGtMz'Ns nufpg ;lsg] sfg"gL cfwf/ tof/ u/]sf] 5 . cfw'lgs

cGtMz'Ns Joj:yfdf x'g'kg{] k|fjwfg klg oxL xf] . k/Dk/fut ?kdf cGtMz'Ns

nufpg] k|d'v j:t'x¿df dlb/f tyf ;"lt{hGo j:t'x¿ kb{5g\ . :jf:Yosf] nflu

xflgsf/s oL j:t'x¿sf] pkef]unfO{ lg?T;flxt ug{sf nflu ltgLx¿df lgs} cuf8L

b]lv lgoGq0ffTds cGtMz'Ns (Sumptuary Excise) nfUb} cfPsf] 5 . oL j:t'x¿sf]

pkef]u ug]{ JolQmsf] :jf:Yodf k|lts'n c;/ kg]{ dfq ge} cGo JolQmsf] :jf:Yodf

klg gsf/fTds c;/ (Negative Externality) kg]{ ePsf]n] To:tf j:t'x¿df

cGtMz'Ns nufpg' kb{5 eGg] dfGotf a9\bf] 5 . o; afx]s dlb/fhGo j:t'sf]

a9\bf] pkef]un] ;jf/L b'3{6gfdf j[l4, ;fdflhs ck/fwdf j[l4 / k'g:y{fkgf

s]Gb|x¿sf] vr{df klg j[l4 eO/x]sf] x'G5 eg] ;"tL{hGo j:t'x¿sf] pkef]un]

~ 285 ~

cGtMz'Ns

;dfhnfO{ :jf:Yodf kg{;Sg] k|efj k|lt yk ;ts{ x'g'kg]{ cj:yfdf k'¥ofp+5 .

oL kIfx¿ afx]s ;"tL{ tyf dlb/fhGo j:t'sf] 7"nf] kl/df0fdf x'g] laqmL, d"No–

cnf]rs dfu / lgs6td kl/k"/s j:t'sf] cg'knAwtf h:tf kIfx¿n] klg oL

j:t'x¿df cGtMz'Ns nufpg cfsif{0f a9]sf] xf] . ;"tL{ tyf dlb/fhGo j:t''dfly

nufOg] s/nfO{ æck/fw s/Æ (Sin Tax) sf] ?kdf ;d]t a'lemg] / oL j:t'x¿sf]

pkef]uaf6 ;fdflhs nfut klg l;h{gf x'g] ePsf]n] ltgLx¿dfly s/ nufpg jf

s/sf b/x¿ a9fpg /fhgLlts g]t[TjnfO{ klg ;lhnf] x'G5 . oL ljleGg sf/0fn]

eljiodf klg dlb/f tyf ;"lt{hGo kbfy{nfO{ cGtMz'Ns nfUg] dxTjk"0f{ j:t'sf] ?kdf

lnOg' kb{5 .

k]6«f]n, l8h]n, ;jf/L ;fwg, 6fo/, cflbdf nfesf/L cGtMz'Ns (Benefit Excise) nufpg] ;fdfGo k|rng e};s]sf] 5 . o; lsl;dsf] cGtMz'Ns vf; u/]/ ;8s lgdf{0f

tyf ;'wf/sf nflu cfjZos /fh:j h'6fpg] p2]Zon] nufOG5 . ;8s h:tf ef}lts

k"jf{wf/x¿sf] lgdf{0f ug{ /fHon] 7"nf] nfufgL ug'{kb{5 / o:tf k"jf{wf/sf] lgoldt

dd{t ;Def/ / /]vb]vdf klg 7"nf] wg/fzL vr{ x'G5 . o:tf k"jf{wf/sf pkef]Stf

eg]sf ;jf/L ;fwgwgLx¿ g} x'g\ . To;}n] pkef]Qmfaf6 g} o:tf k"jf{wf/sf] lgdf{0f

/ dd{t ;Def/sf] nflu cfjZos /fh:j ;+sng ug]{ l;4fGt adf]lhd k]6«f]lnod

kbfy{ / ;jf/L ;fwgdf nfehGo cGtMz'Ns nufpg] ul/G5 . csf]{ sf]0faf6 x]bf{

;jf/L ;fwg / ltgdf OGwgsf] ?kdf k|of]u x'g] k]6«f]lnod kbfy{n] jfo', WjgL

tyf hn k|b'if0f j[l4 ub{5 . ;jf/L ;fwg wgLx¿n]] ;jf/L ;fwgsf] k|of]u ubf{

;f]af6 pTkGg ePsf] jfo', WjgL tyf hn k|b'if0f dfkm{t ;8sdf lx+8g] ;j{;fwf/0f

a6'jfx¿ tyf ;8ssf] bfof+ afof+ a;f]af; ug]{ hgtfx¿sf] :jf:Yodf k|lts'n

c;/ dfq k'¥ofPsf x'+b}gg\, 6«flkms hfd, ;jf/L b'3{6gf, ;8ssf] bf]xgaf6 ;d]t

/fHosf] ;fdflhs tyf ef}lts nfutdf j[l4 ul//x]sf x'G5g\ . oxL cltl/St nfut

j[l4 afktsf] vr{ h'6fpg k]6«f]n, l8h]n / ;jf/L ;fwgdf nfesf/L cGtMz'Ns

nufpg cf}lrTok"0f{ b]lvG5 . ;fy}, OGwgsf] vkt sd u/L o;sf] ;+/If0f ug{

/ cfoftLt k]6«f]n, l8h]ndflysf] lge{/tf sd ug{ ;d]t l8h]n, k]6«f]n, cflbdf

cGtMz'Ns nufOG5 .

o;}u/L], ;fdfGo hLjgofkg ug{sf] nflu cfjZos gkg]{ ljnflztfsf j:t'x¿df

ljnfzL cGtMz'Ns (Luxury Excise) nufpg] k|rng 5 . df]6/ sf/, ;f}Gbo{ k|zfwgsf

;fdfgx¿, kˆ{o'dx¿ / xNsf k]o kbfy{x¿df ljnfzL cGtMz'Ns nufOG5 . oL

~ 286 ~


j:t'x¿sf] dfu sd xf];\ / ltgLx¿sf] pTkfbg tyf pkef]usf] nflu x'g] vr{ cGo

cfjZos j:t'sf] pTkfbg / pkef]udf k|of]u xf];\ eGg] p2]Zon] ljnfzL cGtMz'Ns

nufOG5 . o;sf ;fy} xNsf k]o kbfy{df k|foM 7"nf ax'/fli6«o sDkgLx¿af6

pTkfbg x'g], ltgLx¿sf] vkt 7"nf] dfqfdf x'g], ltgLx¿dfly s/ nufpg / ;f]sf]

k|zf;g ug{ klg ;lhnf] x'g], oL j:t'x¿n] :jf:Yodf ;sf/fTds k|efj gkfg]{ cfd

a'emfO{ ePsf], ltgLx¿ dfly cGtMz'Ns nufp+bf / /fhgLlts g]t[TjnfO{ Tolt

c;xh gx'g] ePsf]n] xNsf k]o kbfy{dfly ljnfzL cGtMz'Ns nufOG5 . ljnfzL

cGtMz'NsnfO{ d"No clej[l4 s/sf] ;dk"/ssf] ?kdf klg lnOG5 . d"No clej[l4

s/ cfly{s tyf k|zf;lgs bIftf sfod ug{ ;xh x'g] u/L Psn b/n] nufOg'

/fd|f] dflgG5 / ljnfzL j:t'x¿df cGtMz'Nssf] ?kdf yk s/ nufO{ s/ k|0ffnLnfO{

k|ultlzn agfpg] k|ofzul/G5 . cGtMz'Nssf] bfo/f a9fpg] ;Gbe{df k|zf;lgs

lx;fjn] d"No clej[l4 s/ nufpg sl7g x'g] j:t' jf ;]jfdf cGtMz'Ns nufpg'

kb{5 eGg] dfGotf klg 5 . yf]/} pTkfbsn] w]/} j:t' pTkfbg ug]{ j:t'x¿df

cGtMz'Ns nufpg pko'Qm x'G5 klg elgG5 . o;f] ePtf klg cGtMz'Ns tf]lsPsf

;Lldt j:t'df nufOg] s/ ePsf]n] cGtMz'Ns nufpg'kg]{ 7"nf] cf}lrTo ePsf

afx]s cGo j:t' tyf ;]jfdf of] s/ nufOg' x'b}g . o;n] ubf{ ef/t afx]s

ljZjsf ljleGg b]zdf cGtMz'Ns nfUg] j:t' tyf ;]jfsf] ;+Vof Ps bh{gsf]

xf/fxf/Ldf dfq /x]sf] kfOG5 . ef/tsf] ;+ljwfg cg';f/ j:t'df ljqmLs/ nufpg]

clwsf/ /fHonfO{ dfq ePsf]n] s]Gb|Lo ;/sf/n] w]/} j:t'df cGtMz'Ns nufPsf]

x'g ;S5 .

g]kfndf xfn}sf jif{x¿df cGtMz'Ns nfUg] j:t'x¿sf] ;+Vofdf j[l4 ul/Psf]

5 . ljZj Jofkf/ ;+u7gsf] ;b:otf tyf ;fˆ6fsf] ;Gbe{df eG;f/sf b/x¿

36fpb} hfg'kg]{ / To;af6 Iflt ePsf] /fh:j cGtMz'Nsaf6 kl/k"lt{ ug]{ p2]Zon]

cGtMz'Nssf] bfo/f a9fPsf] b]lvG5 . t/ xfn}sf jif{x¿df cGtMz'Nssf] bfo/fleq

NofOPsf ljleGg j:t'x¿ g t cGtMz'Nssf] l;4fGt cg';f/ cGtMz'Ns nfUg]

j:t' x'g\, g t ltgLx¿af6 vf;} /fh:j k|fKt ePsf] s'/f lgDg tflnsfaf6

:ki6 x'G5 .

~ 287 ~

cGtMz'Ns

Tfflnsf &=!M k}7f/Lsf] j:t'ut cGtMz'Ns -@)&)÷&!_

qm=; j:t'sf] gfd d'No -?= nfvdf_

hDdfsf] k|ltzt

cGtM z'Ns-?=nfvdf_

hDdfsf] k|ltzt

1 ;jf/L ;fwg 369,813 28=55 146,506 81=36

2 dfbs kbfy{ 20,358 1=57 9,064 5=03

3 ;"lt{hGo kbfy{ 27,770 2=15 8,492 4=72

4 On]S6|f]lgs ;fdfg 91,906 7=09 4,382 2=43

5 Knfli6s tyf kf]lnd/sf ;fdfg

97,019 7=49 2,536 1=41

6 u|]gfO{6, dfa{n, cflb 31,976 2=47 2,288 1=27

7 6]lnlehg / kf6{k'hf{ 26,060 2=01 2,044 1=14

8 On]lS6«s ;fdfg 20,296 1=57 1,364 0=76

9 Kofls+udf k|of]u x'g] ;fdu|L 13,114 1=01 745 0=41

10 l;d]G6 31,321 2=42 647 0=36

11 l;;f tyf ;f]af6 lgld{t ;fdfg

9,981 0=77 631 0=35

12 u}/ dlb/fhGo h';x¿ -kmnkm"n tyf cGo_

15,374 1=19 597 0=33

13 k]G6 tyf eflg{; 7,385 0=57 366 0=20

14 h+s km'8 68,162 5=26 238 0=13

15 kmnfd / l:6nsf ;fdu|L 77,475 5=98 144 0=08

16 df5f df;'hGo vfB kbfy{ 567 0=04 32 0=02

17 s's'/ la/fnf]sf vfgf 238 0=02 13 0=01

18 lsr]g afy?dsf ;fdfg 5,058 0=39 0=91 0=00

19 ax'd"No /Tg tyf wft'x¿ 381,820 29=47 0 0=00

hDdf 1,295,691 100 180,090 100=00

;|f]tM eG;f/ ljefu

~ 288 ~


tflnsf &=@M cfGtl/s pTkfbg tkm{sf] j:t'ut cGtMz'Ns -@)&)÷&!_

l;=g+= j:t' /sd -?= nfvdf_ hDdfsf] k|ltzt

1 dlb/f !)#,^*( #*=*(

2 ;"lt{hGo kbfy{ &@,**! @&=##

3 ljo/ %@,(## !(=*%

4 cfO{/g P08 l:6n @,%(@ )=(&

5 l;d]G6 !,#*( )=%@

6 Knfli6s pTkfbg *$! )=#@

7 cGo #@,#)# !@=!@

hDdf @^^,^@* !))=))

;|f]tM cfGtl/s /fh:j ljefu

lrq &=!M cfGtl/s pTkfbg tkm{sf] j:t'ut cGtMz'Ns -@)&)÷&!_

0

20000

40000

60000

80000

100000

120000

dlb/f ;"lt{hGo kbfy{

ljo/ cfO{/g P08 l:6n

l;d]G6 Knfli6s pTkfbg

cGo

/sd

? nfv

df

cGtz'Ns nfUg] a:t'x?

cfGtl/s pTkfbg tkm{sf] j:t'ut cGtMz'Ns -@)&)÷&!_

/sd -?= nfvdf_

hDdfsf] k|ltzt

;'emfjx¿

xfn k}7f/L ul/g] k]6«f]ndf k|lt ln6/ ?= $ / l8h]ndf k|ltln6/ ?= @ ;8s dd{t

tyf ;'wf/ b:t'/ nufO{ eG;f/ laGb'd} ;+sng ug]{ Joj:yf 5 . o;/L eG;f/df

;+sng ul/g] of] dx;'n ljZj Jofkf/ ;+u7gsf ;b:o b]zx¿n] k}7f/Ldf dfq

~ 289 ~

cGtMz'Ns

cGo s/ jf b:t'/ nufpg gkfpg] k|fjwfgsf] ljkl/t ePsf] dflgG5 . csf]{tkm{,

g]kfnleq laqmL ljt/0f x'g] k]6«f]n tyf l8h]ndf k|ltln6/ %) k};fsf b/n] k|b'if0f

lgoGq0f z'Ns nufOG5 . xfn k]6«f]n tyf l8h]ndf cGtMz'Ns nufpg] ;fdfGo

k|rng ePsf] ;Gbe{df ;8s dd{t tyf ;'wf/ b:t'/ / k|b'if0f lgoGq0f z'Ns vf/]h

u/]/ k]6«f]n tyf l8h]ndf cGtMz'Ns nufpg] Joj:yf ul/g' kb{5 .

xfn b"/;+rf/ ;]jf pknJw u/fpg] lgsfon] u|fxsaf6 lng] dx;'nsf] !) k|ltzt

/sd b"/ ;+rf/ ;]jf b:t'/sf] gfddf ;+sng ub{5 . of] b:t'/ OG6/g]6 / 6]lnkmf]g

;]jf jfx]ssf] OG6/g]6 ;]jf tyf k]h/ ;]jf k|bfosnfO{ nfUb}g . o;}u/L of] b:t'/

b"/;+rf/ ;]jf pknJw u/fpg] cg'dlt k|fKt lgsfox¿aLr Psn] csf]{sf] g]6js{

k|of]u u/] jfkt ltg'{ kg]{ z'Ns -OG6/ sg]S;g rfh{_ df klg nfUb}g . o;sf]

k|zf;g cfGtl/s /fh:j ljefun] lgwf{/0f u/] jdf]lhd x'g] elgPtf klg xfn;Dd

o; ;DjGwL lgod tyf k|lqmofsf] Joj:yf ePsf] 5}g . xfn b"/;+rf/df cGtMz'Ns

nufpg] ;fdfGo ljZjJofkL k|rng ePsf] ;Gbe{df 5'§} b"/ ;+rf/ ;]jf b:t'/

nufpgsf] ;§f o; ;]jfdf cGtMz'Ns nufpg] Joj:yf ul/g' kb{5 . 6]lnkmf]g

:jfldTj z'Ns jt{dfg cj:yfdf c;fGble{s ePsf]n] o;nfO{ vf/]h ug'{ kb{5 .

lsr]g tyf jfy?dsf ;fdfg, s's'/ lj/fnf]sf] vfgf, df5f df;'hGo kbfy{, h+s

km'8 nufotsf /fh:j gu0o ?kdf k|bfg ug]{ / ;fwf/0ftof cGtMz'Nssf] bfo/fdf

gcfpg] j:t'df nfu]sf] cGtMz'Ns vf/]h ul/g' kb{5 / cGtMz'Ns nufpg vf;}

cf}lrTo ePsf afx]s / /fh:jsf] b[li6sf]0fn] ;d]t dxTjk"0f{ gePsf j:t'x¿df

eljiodf klg cGtMz'Ns nufOg' x'b}g eGg] cfof]usf] ;'emfj 5 .

&=# cGtMz'Ns b/aGbL

cGtMz'Ns kl/df0f jf d"No jf b'j}sf] cfwf/df nufpg ;lsG5 . kl/df0fdf

cfwfl/t cGtMz'Ns b/x¿ cGtMz'Nsof]]Uo j:t'sf] tf}n, nDafO{, cfsf/, Kofs]6,

lvNnL h:tf ef}lts PsfO{x¿df cfwfl/t x'G5 eg] d"Nodf cfwfl/t cGtMz'Ns

b/x¿ cGtMz'Nsof]Uo j:t'sf] cfoftLt d"No jf sf/vfgf d"Nodf cfwfl/t x'G5g\ .

kl/df0fdf cfwfl/t tf]lsPsf cGtMz'Ns dxz'nsf b/sf] pbfx/0fsf] ?kdf ljo/df

k|lt ln6/ ?= (), r'/f]6df k|lt xhf/ lvNnL ?= ^)), l;d]G6df k|lt d]l6«s 6g

?=@)), 6]S;6fondf k|lt ld6/ ?= !), / rfprfpdf k|lt s]=hL= ?= & nfO{ lng

;lsG5 . csf]{tkm,{ d"Nodf cfwfl/t cGtMz'Ns b/sf] pbfx/0fsf] ?kdf df]6/sf/df

~ 290 ~


k}7f/L dxz'n d"Nosf] @% k|ltzt / xNsf k]o kbfy{df sf/vfgf d"Nosf] !)

k|ltztn] nfUg] h:tf cGtMz'Ns b/nfO{ lng ;lsG5 .

s'g} j:t'df cGtMz'Ns kl/df0fut b/ jf d"Nout b/ b'j} cfwf/df tf]s]/ h'g

b/af6 a9L /fh:j cfp5 ;f]xL b/ nfu" ug]{ klg ul/G5 . o;sf cltl/Qm s'g}

b]zdf s'g} j:t'df d"Nout / kl/df0fut b'j} cfwf/df cGtMz'Ns nufpg] u/]sf]

klg kfOG5 . cGtMz'Ns nfUg] d"Nosf] Go"g 3f]if0ffaf6 cGtMz'Ns /fh:j c;"nLdf

k|lts'n c;/ gk/f];\ jf d"Nodf x'g] ptf/r9fjaf6 /fh:j c;"nLdf 7"nf] k|efj

gk/f];\ eGg] p2]Zon] kl/df0fdf cfwfl/t cGtMz'Ns b/sf] Joj:yf ul/Psf] x'G5

eg] cGtMz'Ns nfUg] j:t'sf] d"Nodf j[l4 x'+bf cGtMz'Ns /fh:jdf klg ;sf/fTds

k|efj k/f];\ eGg] p2]Zon] d"Nodf cfwfl/t b/sf] cjnDag ug]{ ul/Psf] kfOG5 .

t/, o;/L d"Nout / kl/df0fut b'j} cfwf/df cGtMz'Ns b/ tf]Sg] Joj:yfn] s/

k|zf;gnfO{ eg] hl6n agfp+5 .

lgoGq0ffTds cGtMz'Ns dxz'nsf b/x¿ ;fdfGotof kl/df0fdf cfwfl/t x'G5g\

lsgls of] Joj:yf r'/f]6, dlb/f h:tf hg:jf:Yodf k|lts'n k|efj kfg]{ j:t'x¿sf]

pkef]unfO{ lg?T;flxt ug{ / oL j:t'x¿sf] pkef]uaf6 ;[hgf x'g] cGo ljleGg

afXo c;/x¿nfO{ ;d]t sd ug{ k|efjsf/L x'g] dflgG5 . o;sf ;fy} lglb{i6

b/ d"Nout b/sf] t'ngfdf s/bftf tyf s/ k|zf;s b'j}sf] nflu ;/n x'G5 .

sf/0f, lglb{i6 b/ j:t'sf] ef}lts kl/df0fdf nufOg] x'Fbf o;n] d"Nof+sg ;DjGwL

;d:of lgDTofpb}g / Go"g lahsLs/0f u/]/ /fh:j 5Ng] k|j[lQ a9fpb}g . clwsf+z

s/bftf s/ k|of]hgsf] nflu n]vf /fVg g;Sg] jf grfxg] / s/ k|zf;g ;Ifd /

k|efjsf/L gePsf] cj:yfdf d"Nout b/sf] t'ngfdf lglb{i6 b/ nufpg Jofjxfl/s

x'G5 . ljleGg sf/0fn] lglb{i6 b/ nufpg cfjZos ePklg d'b|f:kmLltsf] sf/0fn]

cGtMz'Ns /fh:jdf k|lts'n c;/ gk/f];\ eGgsf nflu cGtMz'Nssf lglb{i6 b/nfO{

Price Index ;+u cfj4 ul/g' kb{5 . csf{]tkm{ d"Nout b/ cGtu{t cGtMz'Ns nfUg]

j:t' tyf ;]jfsf] d"Nodf x'g] j[l4 /fh:jdf :jtM k|ltljlDjt x'g] xF'bf o:tf] b/n]

s/ k|0ffnLnfO{ nrs agfpF5 / To:tf] s/ k|0ffnL cGtu{t d"No j[l4 xF'bf /fh:j

klg :jtM j[l4 x'g] xF'bf Goflos klg x'G5 . o:tf] b/ ljnf;L cGtMz'Nssf] xsdf

k|of]u ul/g' kb{5 .

xfn dlb/f tyf ;"lt{hGo j:t'df cGtMz'Ns lglb{i6 b/df nfu]sf] 5 eg] cGo j:t'x¿df d"Nout b/df nfu]sf] 5 . cGtMz'Nssf] ;fdfGo l;4fGt cg';f/ x'g'kg]{

~ 291 ~

cGtMz'Ns

klg oxL xf] . cGtMz'Nssf] bfo/fdf k]6«f]n tyt l8h]n ;dfj]z ul/Pkl5 To;df klg cGtMz'Nssf] lglb{i6 b/ nufpg pko'Qm x'g]5 .

dlb/fdf cGtMz'Nssf] b/ k|lt ln6/ jf k|lt Pn= kL= ln6/sf] cfwf/df tf]lsPsf] 5 . o;/L Pn=kL=ln6/ tyf ln6/df cGtMz'Ns nufpFbf s/sf] ef/ km/s km/s x'g ;Sg] / s/ k|0ffnL c;dfg x'g] ;Defjgf 5 . o;sf ;fy} Pn=kL ln6/sf] cjwf/0ff j'‰g klg ;xh 5}g . csf]{tkm{ dlb/fsf] cNsf]xn k|ltzt / b/sf] k|ltzt aLr

klg tfnd]n g/x]sf] s'/f lgDg tflnsfaf6 b]lvG5M

tflnsf &=#M tof/L dlb/fdf nfUg] cGtMz'Ns

qm=;+= dlb/fsf] zlQm cGtMz'Ns b/ ?= -k|lt ln6/df_

cGtMz'Ns b/ ?=-k|lt Pn=kL=ln6/df_

! !% o'=kL= &!( *$*

@ @% o'=kL= %#* &!^# #) o'=kL= %)! &!^$ $) o'=kL= @%$ $@#% %) o'=kL= !)) @))^ &) o'=kL= @@ &@


lrq &=@M tof/L dlb/fdf nfUg] cGtMz'Ns -@)&)÷&!_

0100200300400500600700800900

!% o'=kL= @% o'=kL= #) o'=kL= $) o'=kL= %) o'=kL= &) o'=kL=

cGt

z'Ns

b/

dlb/fsf] k|sf/

cGtMz'Ns b/ ?= -k|lt ln6/df_

cGtMz'Ns b/ ?-k|lt Pn=kL=ln6/df_

o;/L dlb/fsf] xsdf cNsf]xnsf] dfqfsf] cGt/ eGbf b/sf] cGt/ w]/} /x]sf] 5 .

~ 292 ~


:jb]zL tyf ljb]zL dlb/fdf cGtMz'Ns nufpg] ;DjGwdf s]xL km/s Joj:yf ePsf]

b]lvG5 . pbfx/0fsf nflu g]kfndf !%, @%, #), $), %), &) o'=kL= zlQmsf]

dlb/fdfq pTkfbg ug{ Ohfht lbOG5 eg] ljb]zaf6 h'g;'s} zlQmsf] dlb/f klg

k}7f/L ug{ ;lsG5 . o;}u/L :jb]zL pTkfbgsf] xsdf ljo/df ##) / ^%) Pd=Pn=

sf] af]tn / dlb/fsf] xsdf !*), #&%, &%) / !))) Pd= Pn= sf] af]tn dfq

pTkfbg ug{ kfOG5 eg] ljb]zaf6 k}7f/L x'g] dlb/fdf o:tf] aGb]h 5}g . o;}u/L

cfGtl/s pTkfbgsf] xsdf Jofr gDj/, l;l/on gDj/, clwstd v'b|f d"No, cflb

pNn]v ug{' kb{5 eg] k}7f/Ldf o;sf] clgjfo{tf 5}g .

cGtMz'Ns b/jGbLsf] qmd ;+Vof !) df sS6]nsf] :ki6 kl/efiff gePsf]n] Jojxf/df

;d:of b]vf kg]{ u/sf]n] o;nfO{ k|i6 ul/g'kg]{ dlb/f Joj;foLsf] dfu 5 .

ljZj :jf:Yo ;+u7gsf] dfGotf cg';f/ ;"lt{hGo tyf dfbs kbfy{df b'O{ ltxfO

s/ / Ps ltxfO d"No x'g'kb{5 . ljZj :jf:Yo ;+u7gsf] of] l;4fGt tyf l5d]sL

b]zsf] b/;+u g]kfndf ljBdfg cGtMz'Ns b/nfO{ t'ngf ubf{ oL kbfy{df g]kfnn]

nufO{ cfPsf] cGtMz'Nssf] b/ Go"g /x]sf] 5 .

;'emfjx¿

:jf:Yosf] lx;fan] dlb/fdf cNsf]xnsf] dfqf / r'/f]6df ;"lt{sf] dfqfsf] cfwf/df

s/ nufpg kb{5 / s/sf] b/ lglb{i6 x'g'kb{5 . o;}u/L k]6«f]n, l8h]n h:tf kbfy{af6

jftfj/0fdf kg]{ k|efjnfO{ ;d]t ljrf/ u/]/ cGtMz'Ns nufOg] x'+bf k]6«f]n, l8h]ndf

klg cGtMz'Ns lglb{i6 b/n] nufOg' kb{5 . lglb{i6 b/nfO{ d'b|f:kmLlt;+u cfj4

ul/g' kb{5 . ljnf;L cGtMz'Nssf] b/ d"Nout cfwf/df tf]lsg' kb{5 .

xfn :jb]zL pTkfbgsf] xsdf tf]lsPsf] o'= kL= sf] dlb/f tf]lsPsf] af]tnsf]

;fOhdf dfq pTkfbg ug{ ;lsg] t/ k}7f/L ul/g] dlb/fdf o:tf] s'g} aGb]h gePsf]

x'+bf b]zleq pTkfbg x'g] / k}7f/L ul/g] dlb/fsf] aLr c;dfg Jojxf/ ePsf] 5 .

o;}u/L pTkfbgsf] xsdf Jofr gDj/, l;l/on gDj/, clwstd v'b|f d"No, cflb

pNn]v ug{' cfjZos 5 eg] k}7f/Ldf of] clgjfo{ 5}g . o; lsl;dsf] lje]b cGTo

ul/g' kb{5 eGg] cfof]usf] ;'emfj 5 .

pTkfbg / k}7f/LnfO{ ;dfg Jojxf/ ug{sf] nflu cfGtl/s cGtMz'Ns b/jGbLsf]

qmd ;+Vof !) :ki6 ul/g' kb{5 . sS6]n eGgfn] s'g} Ps jf w]/} l:kl/6;+u s'g}

~ 293 ~

cGtMz'Ns

cGo 36s (Ingredient) h:t} kmnkm"nsf] /;, n]dg]8 jf lqmdsf] ld>0fo'Qm dfbs

kbfy{ eGg] a'emfp+5 / ggsS6]n eGgfn] ss6]n afx]ssf dfbs k]o kbfy{ eGg]

a'emfp+5 egL kl/eflift ul/g' kb{5 .

dlb/fdf cNsf]xnsf]] dfqfsf] cfwf/df / r'/f]6df ;"tL{sf] dfqfsf] cfwf/df b/

sfod ul/g' kb{5 .

dlb/f tyf ;"lt{hGo j:t'df cGtMz'Nssf] b/ a9fpg' kb{5 . o:tf] b/ cGtMz'Nssf]

b/ ;DaGwL ;}4flGts dfGotf / cGt/f{li6«o ;fwf/0f k|rlnt :t/ cg'?k x'g' kb{5 .

t/ cGtMz'Ns b/ w]/} pRr klg tf]Sg' x'+b}g . To;n] rf]/L k}7f/L÷rf]/L pTkfbg u/]/

s/ 5Ng a9L k|]l/t ub{5 / To;af6 /fh:j r'xfj6 x'g] s'/f ci6«]lnof, Sofgf8f,

cflbsf] cg'ejn] klg b]vfp+5 . o;}n] b/ tf]Sbf /fh:j pRrtd ;+sng ug]{

lsl;dn] tf]lsg' kb{5 .

Oglh{ l8«+s\;df cGtMz'Nssf] b/ a9fOg' kb{5 .

k}7f/L ul/g] / b]zleq pTkfbg ul/g] jfOgdf xfn cGtMz'Ns km/s km/s b/df

nfu]sf]n] of] ljZj Jofkf/ ;+u7gsf] l;4fGt;+u aflemPsf]n] o;df Ps?ktf sfod

ul/g' kb{5 .

&=$= lgsf;Lsf] s/ lkmtf{{

cGt/f{li6«o k|rng cg';f/ ljb]z lgsf;L ul/g] jf :jLs[lt k|fKt s/ d'Qm k;nnfO{

laqmL ul/g] j:t'df cGtMz'Ns nfUb}g . t/ g]kfndf lgsf;L ul/g] j:t'df k|of]u

ul/Psf] sRrf kbfy{ k}7f/L ubf{ jf :yfgLo jhf/df v/Lb ubf{ lt/]sf] cGtMz'Ns

lkmtf{ lbg] ul/Psf] 5}g . o;n] ubf{ g]kfnL j:t'sf] ljb]zL jhf/df k|lt:kwf{Tds

zlQm lIf0f x'g] l:ylt 5 .

;'emfj

lgsf;LnfO{ k|f]T;flxt ug{sf nflu lgsf;L ul/g] j:t'sf] pTkfbgdf k|of]u ePsf]

sRrf kbfy{df nfu]sf] cGtMz'Ns lkmtf{ lbg] Joj:yf k|efjsf/L ?kdf nfu" ug'{

kb{5 .

~ 294 ~


&=% cGtMz'Ns lgoGq0f

xfn ;"lt{hGo kbfy{ tyf dlb/fsf] cGtMz'Ns k|zf;g ef}lts lgoGq0fdf cfwfl/t

5 eg] cGo kbfy{df cGtMz'Ns :jo+ lgisfzg k|0ffnLdf cfwfl/t 5 . ef}lts

lgoGq0fdf cfwfl/t Joj:yf cGtu{t cGtMz'Ns nfUg] j:t'sf] pTkfbg cfGtl/s

/fh:j k|zf;gsf] k|ToIf lgoGq0fdf /xG5 . o; cGtu{t cGtMz'Ns sd{rf/L

sf/vfgfdf v6fOG5g\ / ltgLx¿n] cGtMz'Ns nfUg] kbfy{, sRrf kbfy{, ;xfos

sRrf kbfy{, /f;folgs kbfy{, Kofs]lh+u ;fdu|L / tof/L j:t'dfly lgu/fgL

/fVg'kg]{ x'Fbf ltgLx¿n] /Ifssf]] ?kdf sfd ug'{kg]{ x'G5 . o;}u/L tL sd{rf/Ln]

sf/vfgf ;+rfng ;DaGwdf cg'udg ug'{kg]{ x'Fbf ltgLx¿sf] e"ldsf Ps OlGhlgo/

;/x x'g' kb{5 . cGtMz'Ns sd{rf/Ln] cGtMz'Ns nfUg] j:t'sf] agf]6 tyf u'0f:t/

klg k/LIf0f ug'{kg]{ x'+bf ltgLx¿n] Pp6f s]ldi6sf] e"ldsf klg lgefpg'kb{5 .

sf/vfgfdf vl6Psf sd{rf/Ln] cGtMz'Ns uf]bfd leq cfpg] / aflx/ hfg] j:t'sf]

clen]v /fVg' kg]{ xF'bf ltgLx¿n] Pp6f :6f]/ lsk/sf] ?kdf klg /xg'kb{5 .

ltgLx¿sf] :jLs[lt lagf ;fdfg sf/vfgfaf6 lgisfzg ug{ gkfOg] x'Fbf ltgLx¿n] u]6lsk/sf] e"ldsf klg lgefpg' kg{] x'G5 . o;}u/L l;4fGttM ef}lts lgoGq0f

k|0ffnL cGtu{t cGtMz'Ns Joj:yf k|efjsf/L ?kdf sfof{Gjog x'g'kg]{ / /fh:j

r'xfj6 x'g] ;Defjgf g/xg'kg]{ xf] . ;lx lsl;dsf] lahs hf/L gx'g] / sf/f]af/sf]

/fd|f] n]vf /fVg] k|rng gePsf] cj:yfdf e}flts lgoGq0fdf cfwfl/t Joj:yf a9L

;fGble{s klg x'G5 . o;}u/L ;fdfg uf]bfdaf6 lgisfzg ug{'k"j{ s/ ltg'{kg]{ x+'bf

o; Joj:yfdf aSof}tfsf] ;d:of klg /xFb}g .

t/, Jojxf/ cln leGg 5 . cGtMz'Ns nfUg] j:t' pTkfbg ug]{ sf/vfgfdf

;xfos:t/sf sd{rf/Lx¿ v6fOG5g\ / kof{Kt sd{rf/Lsf] cefjdf Ps} sd{rf/LnfO{

PseGbf a9L sf/vfgfsf] lhDdf klg lbOg] x'+bf sf/vfgfsf cGtMz'Ns;+u

;DalGwt ;a} sfo{x¿df k|efjsf/L?kn] ef}lts lgoGq0f ug]{ ;Defjgf xF'b}g .

o;n] Psflt/ sd{rf/LnfO{ Psn pQ/bfloTj lbOg'kb{5 eGg] s'/f O+lut ub{5 eg]

csf{]tkm{ To;af6 s/ ;+sng vr{ a9\g] x'G5 . sf/vfgfdf sd{rf/Lsf] pkl:yltn]

ubf{ sf/vfgfwgLnfO{ c;lhnf] l:ylt ;[hgf ug{] / lghn] sf/vfgfdf vl6Psf

cGtMz'Ns sd{rf/LnfO{ pTkfbg:ynleq a:gsf] nflu kmlg{r/ ;xLtsf] 3/ jf

sf]7fsf] Joj:yf ug'{kg{] jf cGtMz'Ns sd{rf/Lsf] nflu oftfoftsf] Joj:yf ug{'kg{]

x'+bf a9L nfut nfUg] x'G5 . csf{]tkm{ cGtMz'Ns lgwf{/0f ug]{ s'/fdf cGtMz'Ns

~ 295 ~

cGtMz'Ns

sd{rf/L ;fIfL a;]h:tf] x'g] ePsfn] klg cGtMz'Ns r'xfj6sf ;Gbe{df Goflos

lgsfodf d'2f k/]df hLljt ;fIfLsf] ?kdf cGtMz'Ns sd{rf/Ln] ;xL u/]sf] cfwf/df

cfGtl/s /fh:j ljefun] /fh:j u'dfpg' k/]sf] pbfx/0fx¿ 5g\ . dlb/f tyf

;"lt{hGo kbfy{df ljleGg lsl;dsf cfw'lgs pTkfbg lgoGq0f k|0ffnL Pj+ k|ljlwsf]

k|j]zn] ubf{ ef}lts ?kdf g} ljzif1sf] Joj:yf qmdzM x6\b} uPsf] / ca ef}lts

lgoGq0fdf cfwfl/t Joj:yf gfd dfqsf] /xg uPsf] 5 / of] Joj:yf Jojxf/df

ljNs'n} k|efjsf/L ePsf] 5}g .

;'emfj

s/bftfnfO{ cfˆgf] sf/f]af/sf ;DaGwdf :jtGq / pQ/bfoL agfpgsf nflu

ef}lts lgoGq0fdf cfwfl/t k|0ffnLsf] j}slNks Joj:Yff vf]lhg' kb{5 .

xfn dlb/f / ;"lt{hGo kbfy{df nufOPsf] ef}lts lgoGq0fdf cfwfl/t lgoGq0f

k|0ffnLnfO{ qmdzM :jo+ lgisfzg k|0ffnLn] k|lt:yfkg ug{'kb{5 . :jo+ lgisfzg

k|0ffnL ;"lt{hGo kbfy{df cfly{s jif{ @)&@÷&# df nfu" ul/g' kb{5 / To;sf]

k|efj d"Nof+sg ;d]tsf cfwf/df To;kl5 dlb/fdf nfu" ug'{kb{5 . cGtMz'Ns

k|zf;gnfO{ ;an tyf ;Ifd agfP/ clen]v jf n]vfdf cfwfl/t lgoGq0f /

;'kl/j]If0f ug]{ Joj:yfnfO{ k|efjsf/L agfOg' kb{5 .

:jo+ lgisfzg k|0ffnL Trust but verify sf] l;4fGtdf cfwfl/t 5 . o; Joj:yf

cGtu{t sf/vfgfdf cGtMz'Ns sd{rf/L v6fpg' kb}{g / sf/vfgf wgLn] ;fdfg :jo+

lg:sfzg ub{5g\ . :jo+ lgisfzg k|0ffnL cGtu{t lgsf;L ul/Psf] j:t'sf] gfd

/ kl/df0f pNn]v u/L Ohfhtkqjfnfn] b}lgs ljj/0f e/L /fVg'kb{{5 . cGtMz'Ns

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

u/fpg'kb{5 . :jo+ lgisfzg ul/Psf] j:t'sf] gfd / ljj/0f vf]nL Ohfhtkqjfnfn]

dfl;s?kdf cfGtl/s /fh:j sfof{nodf k|ltj]bg k7fpg' kb{5 . ljj/0f csf]{

dlxgfsf] @% ut] leq j'emfpg' kb{5 / ;f]xL ;dofjlwleq s/ klg ltg'{ k5{ .

:jo+ lgisfzg k|0ffnLnfO{ k|efjsf/L agfpg Web–based k|0ffnL nfu" ul/g' kb{5 .

k|ltnlJwb/ -Ogk'6 cfp6k'6 /]l;of]_, pTkfbg kl/df0f, d"No, :6s, lgsf;L, /fh:j,

cflb :jrflnt k|0ffnL cGtu{t cg'udg ul/g' kb{5 . o:tf] k|0ffnLsf] ljsf; Pj+

k|of]u ljleGg d'n'sdf ePsf] 5 . g]kfndf cGtMz'Ns :jrflnt k|0ffnL cGtu{t

~ 296 ~


;+rfng ug]{ ;Gbe{df rf/ df]8'n tof/ ul/Psf 5g\ . tL x'g\ btf{ / Ohfht,

s[ofsnfksf] l:ylt (Activity Requiremnts), l:6s/ Joj:yfkg / cGtMz'Ns

ljj/0f Joj:yfkg . o;sf nflu sf/vfgfwgLn]] cfˆgf] sf/vfgfdf ;ˆ6j]o/ h8fg

ug'{kb{5 . u|fdL0f tyf b'u{d If]qsf l8li6n/LnfO{ Web–based k|0ffnLdf n}hfg

ufx|f] x'g ;Sb5 . To;}n] Threshold sfod ul/g' kg]{ x'G5 . Threshold dflysf

l8li6n/L nufot cGo sf/vfgfn] clgjfo{ ?kdf Web–based System ckfpg' kg]{

/ cGonfO{ :j]lR5s ul/g' kb{5 .

;"lt{, u'6\vf tyf kfg d;nf pBf]ux¿nfO{ d]l;gsf] zlQmsf] cfwf/df bflvnf ug'{

kg]{ Go"gtd cGtMz'Ns tf]lsg' kb{5 . lgisfzgsf] cfwf/df nfUg] cGtz'Ns Go"gtd

cGtMz'Ns eGbf sd ePdf To:tf] pBf]un] Go"gtd cGtMz'Ns lt/] k'Ug] Joj:yf

ug'{kb{5 . csf]{tkm{ lgisfzgsf cfwf/df nfUg] cGtMz'Ns Go"gtd cGtMz'NseGbf

a9L ePdf lgisfzg cg';f/ nfUg] cGtMz'Ns sfod x'g'kb{5 . o; lsl;dsf]

Joj:yf Sofl;gf]df nfUg] cGtMz'Nssf] xsdf klg nfu" ul/g' kb{5 .

&=^= l6s6, l:6s/, ˆnf]ld6/

cGtMz'Ns nfUg] s]xL j:t'df cGtMz'Nssf] l:6s/ 6f:g'kg]{ Joj:yf 5 . h:t}

r'/f]6÷l;uf/sf] k|To]s j6\6fdf, v}gL, la8L / ;"lt{sf] k|To]s Kofs]6, a§f, kf]sf jf

d'¶fdf, dlb/fsf] k|To]s af]tndf / ljo/sf] k|To]s sf6'{gdf l:6s/ nufpg] ul/Psf]

5 . To:tf pBf]un] l:6s/ cfGtl/s /fh:j sfof{nox¿af6 v/Lb ug{'kb{5 . cfly{s

jif{ @)^%÷^^ b]lv ljo/df ˆnf]ld6/ nfu" ug]{ Joj:yf ul/Psf] lyof] . ˆnf]ld6/

sf/vfgfdf pTkfbg k|s[of cGtu{t Ps :yfgaf6 csf]{ :yfgdf ljo/sf] k|jfx x'+bf

;f]sf] kl/df0f gfKg k|of]u ul/G5 . o;sf] dfkb08 gfktf}n ljefun] tf]s]sf] u'0f:t/

cg';f/ x'g'kg]{ Joj:yf 5 . o;sf] ;kmn ;+rfngsf nflu u'0f:t/o'Qm sDKo'6/

/ ;f]sf] ˆnf]ld6/;+u tYof+s cfbfg k|bfg ug]{ / b]lvg] k|0ffnLo'Qm ;km6j]o/

;dflji6 x'g' kb{5 . ˆnf]ld6/ / To; ;DjGwL cGo pks/0f lau|]df jf ltgLx¿n]

;xL dfkg ug{ g;s]sf] cj:yfdf ;DjlGwt cfGtl/s /fh:j sfof{no, cfGtl/s

/fh:j ljefu, u'0f:t/ tyf gfktf}n ljefu / ;DjlGwt pBf]usf] k|ltlglw ePsf]

;ldltn] l;kmfl/z ug{ ;Sg] Joj:yf 5 .

ˆnf]ld6/ lao/ sf/vfgf, cfGtl/s /fh:j ljefu / u'0f:t/ tyf gfktf}n ljefuaLr

;xdlt ePsf] / tbg'?k ˆnf]ld6/ h8fg ul/Psf] ePtf klg ;a} pBf]un] Ps};fy

~ 297 ~

cGtMz'Ns

lau|]sf] eGb} ̂ nf]ld6/ sfof{Gjog ul/Pg . cfGtl/s /fh:j ljefu, cfGtl/s /fh:j

sfof{no tyf sf/vfgfaLr g]6jls{8= /fd|f] gePsf], ˆnf]ld6/sf] lgoGq0f tyf

d/dt ;Def/df k|fljlws ;]jf lbg] sfo{u'0f:t/ tyf gfktf}n ljefun] ug]{ lg0f{o

ePsf] t/ u'0f:t/ ljefudf pko'Qm k|fljlws hgzlQmsf] sdL ePsf] / Jojxf/df

k|ltj4tf sd ePsf] h:tf sf/0fn] lau|]sf] ˆnf]ld6/sf] dd{t x'g g;s]sf] Joxf]/f

cfof]unfO{ hfgsf/L u/fOPsf] lyof] .

l:6s/sf] sfof{Gjogdf b]lvPsf ljleGg ;d:ofx¿ lgDg k|sf/sf 5g\M

• l:6s/ pTkfbgsf] cj:yfdf df nufpg] ls lgisfzgsf] cj:yfdf nufpg]

eg]/ ljjfb x'g ;Sb5 . pTkfbgdf cGtMz'Ns nufpbf Stock /x]sf] ;fdfgdf

s/ ltg'{kg]{ ePsf]n] sf/vfgfnfO{ gub k|jfx ;d:of -Cash Flow Problem_

x'g] / lgisfzgdf nufpbf cGtMz'Ns nfUg] ;fdfg cGtMz'Ns g} glt/]/

uf]bfdjf6 lgisfzg e} /fh:j r'xfj6 x'g] ;+efjgf /xG5 .

• l:6s/df sd u'0f:t/sf] ud k|of]u ePsf]n] of] ;lhn} 6fF:g / lemSg ;lsg] /

l:6s/sf] PseGbf a9L k6s k|of]u x'g] ;Defjgf /x]sf] cj:yf 5 .

• ;"lt{ tyf u'6\vf k|of]hgsf] nflu 5'§} l:6s/sf] Joj:yf gePsf]n] cGo

k|of]hgsf] nflu tof/ ul/Psf] l:6s/ k|of]u ul/Psf] 5 h'g k|rlnt kfg

d;nfsf] nflu 7"nf] cfsf/sf] 5 .

• gSsnL l:6s/sf] k|of]u x'g ;Sg] cj:yf /x]sf] 5 .

• Unf]jn 7]Ssf k|0ffnLn] ubf{ l:6s/ 5kfpg vlr{nf] tyf nfdf] ;do nfUg]

l:ylt 5 .

;'emfj

l:6s/sf] Joj:yfkg vlr{nf] x'g] / o;sf] b'?kof]u x'g] ;+efjgf ePsf]n] hxf+

/fh:j hf]lvd 5}g Toxf+ l:6s/ nufpg afWo ul/g' x'b}g .

l:6s/ j:t'sf] k|of]u gx'+bf;Dd gRofltg], gpKsg] jf pKsfO k'gM k|of]u ug{ ;+ej

gx'g] lsl;dn] nufpg' kb{5 . l:6s/df sG6«f]n gDj/ x'g}kg]{ x'G5 h;n] l:6s/sf]

jif{, pTkfbssf] nfO;]G; gDj/ / j:t'sf] j|f08 gDj/ b]vfcf];\ . k}7f/L ul/g]

j:t'sf] 5'§} l:6s/ x'g' kb{5 .

~ 298 ~


dlb/fsf] lasf{]df kg{] u/L l:6s/ 6fF; u/]kl5 kf/bzL{ Shrink Cap n] aGb ug{]

Joj:yf ug{'kb{5 . o;n] l:6s/ kfgLn] lelHg], plKsg] / v:g] ;d:of klg gx'g] /

gSsnL l:6s/ k|of]u ug]{ cj:yf klg ;[hgf gx'g] x'g ;Sb5 .

d'n'sdf ;]So'/L6L lk|lG68=ug{ ;Sg] k|]; :yfkgf e};s]sf]n] l:6s/ b]zleq} 5kfpg]

Joj:yf ul/g' kb{5 .

gSsnL l:6s/nfO{ /f]Sg ;'/lIft l:6s/ 5fKg'kg{] x'G5 . of] w]/} vlr{nf] x'G5 /

To;sf] k|efjsf/L cg'udg ul/g' kb{5, .

k|rlnt kfg d;nfsf] ;fO{h;Fu ldNg] lsl;dsf] l:6s/ agfOg' kb{5 .

cGt/f{li6«o k|ljlw tyf cg'ej ;d]tsf cfwf/df l:6s/sf] j}slNks lgoGq0f

k|0ffnL vf]hL ug'{ kb{5 .

xfn cGt/f{li6«o hutdf cGtz'Ns nfUg] j:t'sf] gSsnL / cj}w pTkfbg÷k}7f/L

lgoGq0f ug{, cfGtl/s pTkfbg÷cfoftsf] kl/df0f jf d"No Go"g 3f]if0ff ug]{

k|j[lQnfO{ lg?T;flxt ug{, a9L /fh:j nfUg]df sd /fh:jsf] l:6s/ nfUg ;Sg]

;+efjgf /f]Sg / pTkfbg x]/L laqmL laGb'b]lv pb\ud :yn;Dd cg'udg ug{

;lsg] :jrflnt ;'/Iff 5fk ;lxtsf] k|To]s OsfO{df cnu klxrfg x'g] l:6s/ /

Track & Trace ug{ ;Sg] k|dfl0ft k|ljlw cNjflgof, df]/f]Ssf], s]Gof, 6sL{, ef/t,

cd]l/sf, ?; nufotsf ljleGg b]zdf k|of]u e}/xsf] 5 eg] lkmlnlkG;, OG8f]g]l;of

/ kfls:tfg h:tdf d'n'sdf of] ljlw nfu" ug]{ tof/L e}/xsf] 5 . o;/L :jrflnt

ofGqLs/0faf6 ;'/lIft lrGx k|To]s OsfO{df /fvL Real Time Data k|fKt u/L ;"rgf

k|ljlw dfkm{t cg'udg u/Lg] Joj:yfaf6 cGtz'Ns Joj:yf kf/bzL{ x'g] / /fh:j

r'xfj6 lgoGq x'g] cGt/f{li6«o cg'ej 5 . o:tf] k|ljlw g]kfndf klg r/0fj4 ?kdf

nfu" ug{ cfjZos ePsf] cfof]usf] ;'emfj 5 .

ˆnf]ld6/nfO{ k|efjsf/L agfpgsf nflu ˆnf]ld6/ lgoGq0fsf] lhDdf cfGtl/s

/fh:j ljefunfO{ lbOg' kb{5 . of] lau|]df dd{t ug]{ lhDdf ;DjlGwt sf/vfgfsf]

x'g' kb{5 . ˆnf]ld6/ geP pTkfbg ug{ gkfOg] jf ;f] cjlwdf ljutdf ;aeGbf

a9L lao/ pTkfbg ePsf] lbgsf] pTkfbg ;/x dfg]/ cGtMz'Ns nufpg] Joj:yf

x'g' kb{5 . ˆnf]ld6/ sfof{Gjog ug{ sf/vfgf / cfGtl/s /fh:j ljefu÷sfof{no

b'j}df OG6/g]6sf] /fd|f] Joj:yf x'g' kb{5 . ;f]sf] kfngf gePdf dlb/fdf em}+

lao/df klg af]tndf l:6s/ nufpg] csf]{ ljsNksf] Joj:yf ul/g' kb{5 .

~ 299 ~

cGtMz'Ns

&=&= sfg"gL Joj:yf

jt{dfg dlb/f P]gdf ePsf ;j} k|fjwfgx¿ cGtMz'Ns P]gdf ;dfj]z ul/Psf]n]

dlb/f P]gsf] 5'6\6} cf}lrTo b]lvFb}g .

;'emfj

jt{dfg dlb/f P]gdf ePsf ;j} k|fjwfgx¿ cGtMz'Ns P]gdf ;dfj]z ul/Psfn]

dlb/f P]gsf] 5'6\6} cf}lrTo gePsf]n] dlb/f P]g tyf lgodnfO{ vf/]h ul/g' kb{5 .

dlb/f P]g lgoddf lghL pkef]usf] lgldt tf]lsPsf] kl/df0fdf hfF8 jf /lS;

pTkfbg ug{ Ohfht lng' gkg]{ Joj:yf dfq cGtMz'Ns P]g lgoddf ;dfj]z

gePsf]n] jflif{s % ln6/ /lS; jf !) ln6/ hfF8 jif{df slDtdf % k6s pTkfbg

ug{ ;Sg] Joj:yf ug'{ kb{5 .

cGtMz'Ns ;DjGwL k|fjwfg kfngf gu/]df nfUg] b08 ;hfo cGo j:t'sf] t'ngfdf

dlb/f tyf ;"lt{hGo kbfy{df s]xL a9L tf]lsg' kb{5 .

cj}w dlb/f lgoGq0f ug]{ ;Gbe{df k|d'v lhNnf clwsf/LnfO{ lbOg'kg]{ clwsf/

tyf cj}w dlb/f lgoGq0f ;DjGwL :yfgLo ;ldltsf] u7g tyf sfo{If]q ;djGwL

Joj:yf cGtMz'Ns lgodfjnLdf ;dfj]; ul/g' kb{5 .

cGtMz'Ns P]g lgod lgb]{lzsf tbg'?k ;+zf]wg ul/g' kb{5 .

&=* cGtMz'Ns nfUg] d"No

cGtMz'Ns P]g, @)%* n] cGtMz'Ns cfGtl/s pTkfbgsf] xsdf sf/vfgf d"No tyf

pTkfbsn] yf]s laq]mtfnfO{ cGtMz'Ns nfUg] j:t' laqmL u/]sf] ;do / :yfgdf lng]

d"No, jf cfGtl/s /fh:j ljefun] pTkfbg nfutsf] cfwf/df tf]lslbPsf] d"Nodf

nfUg] Joj:yf u/]sf] 5 eg] k}7f/L x'g] j:t'sf] ;DaGwdf To:tf] j:t'df eG;f/

dx;'n lng] k|of]hgsf] lgldQ lgwf{/0f ul/Psf] d"Nodf eG;f/ dx;'n ;d]t yk

u/L sfod x'g cfPsf] d"Nodf nfUg] Joj:yf u/]sf] 5 . t/ k}7f/L x'g] j:t' g]kfn

clw/fHoleq klg pTkfbg x'g] /x]5 / To:tf] j:t'sf] cfGtl/s /fh:j ljefun] d"No

lgwf{/0f u/]sf] /x]5 eg] To:tf] d"No jf eG;f/ k|of]hgsf] nflu sfod ul/Psf] d"No

dWo] h'g a9L x'G5, ;f]xL d"Nodf cGtMz'Ns nufpg] Joj:yf 5 . ;]jfsf] lahs

~ 300 ~


d"Nodf cGtMz'Ns nufpg] Joj:yf 5 . o;sf ;fy} cfGtl/s /fh:j ljefun]

cGtMz'Ns c;'npk/ ug]{ k|of]hgsf] lgldQ cfjZostfg';f/ k'gM d"No lgwf{/0f jf

cltl/Qm d"No lgwf{/0f ug{ ;Sg] Joj:yf klg ul/Psf] 5 .

sf/vfgf wgLn] cGtMz'Ns k|of]hgsf nflu cfly{s jif{sf] Psk6s d"No

;"rL k|sflzt ug'{ kg]{ / gof+ j|f08 pTkfbg ePdf To:tf] j|f08 pTkfbg

x'+gf ;fy d"No ;"rL k|sflzt ug'{ kg]{ Joj:yf 5 . dlb/f tyf ;"lt{hGo

j:t'sf xsdf pBf]u, l8n/, xf]n;]n/ tyf v"b|f :t/sf] d"No;"rL k|sflzt

ug'{kb{5 .

;'emfj

cGtMz'Nssf] bfloTj 36fpg sd d"No b]vfpg] k|j[lQnfO{ lg?T;flxt ug{sf nflu

cg'udgsf] Joj:yf k|efjs/L x'g kb{5 . k}7f/Lsf] xsdf ljZj Jofkf/ ;+u7g

cg'?ksf] d"Nof+sg Joj:yf nfu" x'g' kb{5 .

&=( Ohfht

cGtMz'Ns P]g, @)%* cGtu{t cGtMz'Ns nfUg] j:t' pTkfbg, k}7f/L, laqmL jf

;+ro ug{ jf cGtMz'Ns nfUg] ;]jf k|bfg ug{ Ohfht lng'kg]{ Joj:yf 5 . To;sf]

nflu tf]lsP cg';f/sf] Ohfhtkq b:t'/ ;d]t ;+nUg u/L tf]lsPsf] 9fFrfdf

lgj]bg lbg'kb{5 . To:tf] lgj]bg kg{ cfPdf cfGtl/s /fh:j ljefun] hfFra'em

u/L cGtMz'Ns nfUg] j:t' pTkfbg, k}7f/L, laqmL jf ;+ro ug{ jf cGtMz'Ns nfUg]

;]jf k|bfg ug{ Ohfhtkq lbg;Sg] Joj:yf 5 . dlb/f tyf ;"lt{hGo kbfy{sf]

xsdf pTkfbgb]lv v'b|f tx;Dd x/]s txsf laqm]tfn] Ohfht lng' kb{5 . o:tf]

Ohfhtkq Ps cfly{s jif{sf] nflu lbOG5 .

ef}lts lgoGq0f Joj:yf cGtu{t ;+rflnt r'/f]6, dlb/f, ljo/ / :jo+ lgisfzg

k|0ffnL cGtu{t ;+rflnt lj+l8, v}gL, ;"lt{, kfgd;fnf, u'6\vf, O+6f, :6f]g qm;/,

v'bf] tyf u'8 pTkfbg, k}7f/L, laqmL jf ;+ro ug]{ Ohhft k|fKt JolQmn]

tf]lsP cg';f/sf] gjLs/0f b:t'/ lt/]/ Ohfht x/]s jif{ gjLs/0f u/fpg' kb{5

eg] cGo cGtMz'Ns nfUg] j:t' pTkfbgstf{n] cGtMz'Ns Ohfht gjLs/0f

u/fpg' kb{}g .

~ 301 ~

cGtMz'Ns

;'emfj

• cGtMz'Ns nfUg] j:t' pTkfbg ug]{ sf/vfgfsf] cGtMz'Ns cg'1fkq gjLs/0f

ug]{ Joj:yfsf] 7"nf] cf}lrTo gePsf] x'+bf btf{ gjLs/0f u/fpg'kg]{ Joj:yf

vf/]h ul/g' kb{5 .

• dlb/f tyf ;"lt{hGo kbfy{sf] ljt/0f, yf]s / v'b|f sf/f]j/ ug{ rfxg] JolQmn]

ljleGg txsf] nflu tf]lsPsf] Ohfht b:t'/ lt/]/ Pp6} k|df0f kq lnP k'Ug]

Joj:yf ePsf]df o; ;DaGwL gjLs/0f b:t'/ k'glj{rf/ ul/g' kb{5 .

• vf;u/L ;"lt{hGo j:t'x¿ tyf dlb/fsf] Ohfht lbgsf] nflu k"jf{wf/ tyf

zt{x¿ tf]lsg' kb{5 h'g k"/f ePkl5 dfq cGtMz'Ns Ohfht lbg] Joj:yf

ul/g' kb{5 .

• pBf]u ljefun] l8li6n/Lsf] k"jf{wf/ tf]Sg] Joj:yf ug{' kb{5 .

&=!)= cj}w dlb/f lgoGq0f

cGtMz'Ns k|zf;gdf cj}w dlb/f ;DjGwL ;d:of rsf]{ ?kdf b]vf k/]sf] 5 . cj}w

dlb/fdf 3/kfn'jf dlb/f jf rf]/L k}7f/L ePsf] dlb/f jf Ohfht glnO{ pTkfbg jf

k}7f/L u/L cGtMz'Ns glt/]sf] dlb/f kb{5 . o;n] ubf{ Psflt/ /fh:j r'xfj6 x'g]

/ hg:jf:Yodf k|lts'n c;/ kg]{ x'G5 eg] csf]{tkm{ cGtMz'Ns ltg]{ dlb/f pBf]un]

c:j:y k|lt:kwf{ ;xg' k/]sf] 5 .

dlb/f;+u xNsf k]o kbfy{ klg laqmL ug]{ u/]sf] kfOG5 . klxn] ufp+ ljsf;

;ldltdf o:tf]nfO{ %) k|ltzt 5'6 lbOg] ul/Psf]] lyof] t/ xfn tL dWo] sltko

gu/kflnsfdf kl/0ft ePsfn] Ohfht b:t'/ a9L kg{ uPsf] 5 . lgoddf cj}w

dlb/f lgoGq0f ;ldltsf] Joj:yf ePklg of] k|efjsf/L 5}g .

;'emfj

dlb/fsf] laqmL ljt/0f k|yfnfO{ ;'wf/ ug'{kb{5 . xfn dlb/f pBf]un] ljleGg l8n/

tyf l8li6«Ao'6;{ lgo'Qm u/]/ ltgLx¿nfO{ dlb/f laqmL ug]{ u/]sf 5g . oL l8n/

tyf l8li6«Jo"6;{n] ;d]t ;DjlGwt cfGtl/s /fh:j sfof{noaf6 laqmL Ohfht

lnO{ l;w} pkef]QmfnfO{ dlb/f laqmL ug]{ u/]sf 5g\ . o; Joj:yfnfO{ kl/jt{g u/L

l8n/ tyf l8:6«LJo"6;{n] dlb/f laqmL ug]{ Ohfht k|fKt k;n, l8kf6{d]G6 :6f];{ /

~ 302 ~


xf]6n cyf{t btf{ ePsf] JolQm jf lgsfonfO{ dfq laqmL ug{ kfpg] Joj:yf ug'{

kb{5 . k;n, l8kf6{d]06 :6f]/ tyf xf]6]nn] dlb/f laqmL ug]{ Ohfht kfpgsf nflu

:yfgLo lgsfosf] l;kmfl/; cfjZos ul/g' kb{5 . To;sf] nflu ltg'{kg]{ Ohfht

b:t'/ ;DjlGwt :yfgLo lgsfon] kfpg] Joj:yf ul/g' kb{5 . tf]lsPsf] ;do -h:t}

lbpF;f] !@ ah] b]lv /ftL ( ah] ;Dd dfq_ dlb/f laqmL ug{ kfpg] Joj:yfnfO{

k|efjsf/L ?kdf nfu" ul/g' kb{5 .

&=!!= cGo

;'emfj

s/bftfn] ;'lt{hGo kbfy{x¿sf] pTkfbg k|s[ofdf uPsf] hlt{ ;DjGwdf cfGtl/s

/fh:j sfof{nodf lgj]bg lbPdf sfof{non] To;dfly tf]lsPsf] ;doleq tf]lsPsf]

k|s[of cg';f/ lg0f{o lbg'kb{5 / obL o:tf] lg0f{o tf]lsPsf] ;doleq glbPdf

s/bftfn] dfu u/] cg';f/ x'g] Joj:yf ul/g' kb{5 .

dlb/f / ;"lt{hGo kbfy{x¿ / cGo pkef]Uo ;fdu|Lx¿ Ps} :yfgaf6 ljlqm ljt/0f

ug{ gkfOg] Joj:yf nfu" u/]tf klg of] Joj:yf k|efjsf/L x'g ;s]sf] 5}g . o;nfO{

k|efjsf/L ?kdf nfu" u/Lg' kb{5 .

sf]if tyf n]vf lgoGqs sfof{nosf sd{rf/Ln] s]xL kxf8L lhNnfdf cGtMz'Nssf]

k|zf;g ug'{ kg{] x+'bf ltgLx¿nfO{ o; ;DjGwL tflnd lbg' kb{5 .

~ 303 ~

;DklQ s/

*=! kl/ro

3/ hUuf h:tf] crn ;DklQdf nfUg] s/nfO{ ;DklQ s/ elgG5 . k/Dk/fut ?kdf

hldgdf dfq s/ nfUg] k|rng ePklg cfw'lgs ;dodf 3/df klg s/ nufpg]

u/]sf] kfOG5 . of] s/ hUufsf] k|lt lsQf jf k|lt 3/sf] lx;fjn] jf 3/ hUufsf]

d"Nosf] cfwf/df nfUb5 . csf]{tkm{ JolQmsf] rn crn ;a} lsl;dsf ;DklQnfO{

cfwf/ dfg]/ v"b ;DklQ s/ (Net Wealth Tax) nufpg ;lsg] ePtf klg o:tf]

s/n] cfly{s ljsf;nfO{ ;':t agfpg] x'+bf xfn}sf jif{x¿df o:tf] s/sf] k|of]u 36\b}

uPsf] 5 . g]kfndf klg v"b ;DklQ s/ (Net Wealth Tax) sf] ?kdf cfly{s jif{

@)$&÷$* df ;DklQ s/ nfu" ul/P klg o; s/nfO{ k|efjsf/L ?kdf sfof{Gjog

ug{ g;lsPsf]n] o; Joj:yfnfO{ cfly{s jif{ @)%@÷%# df vf/]h ul/of] .

3/ hUuf h:tf] crn ;DklQdf cfwfl/t s/n] :yfgLo s/sf l;4fGt k"/f ug{]

ePsfn] o;nfO{ /fd|f] :yfgLo s/ dflgG5 / cGt/f{li6«o Jojxf/n] klg oxL

b]vfp+5 . pbfx/0fsf nflu, of] s/ :yfgLo s/sf] :jfoQtf -Autonomy_ sf]

l;4fGt;Fu d]n vfG5 . :yfgLo ;/sf/;Fu oy]i6 /fh:j p7fpg kof{Kt ljQLo

:jfoQtf x'g'k5{ eg]/ :jfoQtfsf] l;4fGtn] jsfnt u5{ . o:tf] cj:yfdf dfq

p;n] cfˆgf] If]qsf afl;Gbfsf cfjZostf / k|fyldstfnfO{ ;Daf]wg ug{ ;S5 .

:yfgLo ;/sf/n] s]Gb|Lo ljQLo gLlt;Fu c;+ut x'g] s/ gLlt c+uLsf/ ug{ ;Sb}g .

tyflk, p;n] :yfgLo s/sf s]xL kIfdf ;dfof]hg ug{] clwsf/ kfpg'k5{ . h:tf],

:yfgLo kl/l:ylt cg';f/ s/sf] b/ sfod ug{] clwsf/ :yfgLo ;/sf/;Fu x'g'k5{ .

;DklQ s/sf] b/ tyf cfwf/df :yfgLo ;/sf/ aLr leGgtf x'Fbf cy{tGqdf c;/

;DklQ s/

cWofo

*

~ 304 ~


kg]{ sd ;+efjgf /xG5 . cyf{t\, :yfgLo ;/sf/x¿ aLr ;DklQ s/sf cfwf/

/ b/sf] lje]b pNn]Vo 7"nf] gx'Gh]n ;DklQ s/df x'g] leGgtfsf sf/0f ;|f]tx¿

cGoq df]l8g] ;Defjgf x'Fb}g . ha ls cfo tyf j:t'ut s/df oxL vfnsf] km/s

x'g] xf] eg] cy{tGq w]/} k|efljt x'g ;S5 . o;/L ;DklQ s/n] :jfoQtfsf] l;4fGt

kfngf u5{ .

;DklQ s/ :yfgLo s/sf] hjfkmb]xLtf -Accountaiblity_ sf] l;4fGt;+u klg

d]n vfG5 . o; l;4fGtn] :yfgLo s/ k|0ffnLn] :yfgLo ;/sf/sf] hjfkmb]xLtf

k|j4{g ug{'kg{] jsfnt u5{ . o;f] x'gsf nflu dtbftfx¿ s/ bfloTjaf/] ;r]t

x'g'k5{ . s/bftfnfO{ cfkm"n] lt/]sf] s/sf af/]df hfgsf/L ePkl5 pgLx¿ :yfgLo

;/sf/sf] vr{ k|lt cle?lr /fVb5g\ / :yfgLo lgsfon] ug{ ;Sg] b'?kof]u lj?4

cfjfh p7fpg ;S5g\ h;n] :yfgLo lgsfoåf/f x'g ;Sg] ;|f]tsf] b'?kof]unfO{

/f]Sg ;S5 . ;DklQ s/n] kf/blz{tf dfkm{t pRr hjfkmb]xLtf k|bfg ug{'k5{ . of]

s/ 3/ hUuf wgLn] jif]{gL ltg'{kg]{ x'+bf slt lt/]sf] eg]/ ;f]em} yfxf x'G5 . o:tf]

l:ylt j:t'ut s/ -ck|ToIf s/_ df b]vf kb{}g .

:yfgLo s/sf] cfwf/ ultzLn -Mobile_ x'g' x'Fb}g / :yfgLo s/sf] ef/ :yfgLo

If]qdf ;Lldt x'g'k5{ . ;DklQ s/sf] cfwf/ :yfgLos[t x'G5 / of] :yfgLo

;/sf/sf] If]qflwsf/ aLr sd rnfodfg x'G5 . vf; ;DklQdfly s/ nufpg s'g

:yfgLo ;/sf/ xsbf/ x'G5 eGg] k|foM k|:6 x'G5 . o;}n] ;DklQ s/nfO{ :yfgLo

clwsf/Lx¿n] ;lhn} lgoGq0f ug{ ;S5g\ .

:yfgLo s/ k|0ffnLsf] p2]Zo :yfgLo ;/sf/sf nflu /fh:jsf] ;|f]t k|bfg ug{'

xf] . ;DklQ s/n] of] cfjZostf k"/f u5{, lsgeg] x/]s :yfgLo ;/sf/sf]

If]qflwsf/df hldg / ejgx¿ x'G5g\ . ;DklQ s/ rqmLo ¿kn] l:y/ x'g]

x'Fbf o;n] :yfgLo ;/sf/nfO{ lgjf{w ?kdf /fh:j k|bfg ub{5 . :yfgLo

;/sf/sf] /fh:jdf ptf/ r9fj cfPdf / cfosf nflu 7"nf] dfqfdf dflyNnf]

:t/sf ;/sf/dfly lge{/ /xg' k/]df :yfgLo ;/sf/ sdhf]/ x'G5g\ . ;DklQ

s/n] :yfgLo ;/sf/nfO{ sdhf]/ x'gaf6 arfp+5 . ;fy}, ;DklQ s/n] :yfgLo

afl;GbfnfO{ :yfgLo ;/sf/sf ultljlwdf cle?lr hufpg] ck]Iff ul/G5 / o;n]

:yfgLo ljsf;sf ultljlwdf hgtfnfO{ ;xefuL u/fp5 / nf]stGqsf] k|j4{g

;d]t ub{5 .

~ 305 ~

;DklQ s/

;DklQ s/sf] cfwf/ l:y/ x'G5 . s/sf] sf/0fn] 3/ hUufnfO{ Ps :yfgLo lgsfosf]

If]qaf6 csf]{ :yfgLo lgsfosf] If]qdf ;fg{ ;lsb}g . 3/ hUuf sxfF /x]sf] 5 eGg]

s'/f ;xh} yfxf x'G5 . 3/ hUufsf] d"No kl/jt{g e}/xg] x'+bf d"NofÍgsf] eg] ;d:of

x'G5 . t}klg dflyNnf] txsf ;/sf/nfO{ eGbf :yfgLo ;/sf/nfO{ d"Nosf] af/]df

a9L hfgsf/L x'G5 .

o;/L 3/ hUufdf nfUg] ;DklQ s/ :yfgLo s/sf ljQLo :jfoQtf, pQ/bfloTj,

s/sf] cfwf/sf] :yfgLos/0f, s/sf] ef/ :yfgLo ;/sf/sf] clwsf/ If]q aflx/ ;fg{

g;lsg] h:tf l;4fGtx¿;+u d]n vfg] x'+bf o; s/nfO{ :yfgLo txdf nufpg]

ljZjJofkL k|rng 5 . g]kfndf klg k|yd k':tfsf] s/ ;'wf/ sfo{qmd cGtu{t

;DklQ s/sf] ;}4flGts cjwf/0ff tyf cGt/f{li6«o ;fdfGo k|rng cg';f/ :yfgLo

txdf nufpg] gLlt ckgfOPsf] 5 . o; ;Gbe{df g]kfndf k/fk"j{ sfnb]lv s]lGb|o

:t/df nfu" x'b} cfPsf] dfnkf]t ;+sng ug]{ clwsf/ cfly{s jif{ @)%@÷%# b]lv

gu/kflnsf jf ufpF ljsf; ;ldltnfO{ lbOof] eg] :yfgLo :jfoQ zf;g P]g,

@)%% nfu" eP kl5 t of] s/ k"0f{ ?kdf :yfgLo s/ ePsf] 5 . o;}u/L g]kfndf

cfly{s jif{ @)!^÷!& b]lv s]Gb|Lo :t/df nufpg z'? ul/Psf] 3/ hUuf s/

:yfgLo :jfoQ zf;g P]g nfu" ul/Pkl5 cfly{s jif{ @)%&÷%* b]lv ufpF ljsf;

;ldlt÷gu/kflnsfn] nufpg] Joj:yf ePsf] 5 . csf]{tkm{ :yfgLo :jfoQ zf;g

P]g, @)%% nfu" ul/Pkl5 3/ hUufsf] :jfldTj x:tfGt/0f x+'bf nfUg] /lhi6«]zg

b:t'/ jfkt c;'n ul/Psf] /fh:j g]kfn ;/sf/ / lhNnf ljsf; ;ldlt aLr af+8kmf+8

x'g] Joj:yf ul/Psf] 5 . o;/L xfn :yfgLo ;/sf/n] hUufdf dfnkf]t÷e"ld s/

nufp5g\ eg] 3/ hUufdf 3/ hUuf s/ jf PsLs[t 3/ hUuf s/ nufpg ;S5g\ .

o;}u/L 3/ hUufsf] :jfldTj x:tf/0f x'+bf nfUg] /lhi6«]zg b:t'/sf] s]xL c+z klg

k|fKt ub{5g\ .

*=@ dfnkf]t

gu/kflnsfnfO{ dfnkf]t nufpg] clwsf/ 5 . hUufsf] lsl;d -cAan, bf]od,

l;d / rxf/_ / pTkfbsTj ;d]t x]/L ;DalGwt gu/ kl/ifb\sf] :jLs[ltdf

dfnkf]tsf] b/ lgDgfg';f/ sfod ug{ ;lsg] Joj:yf 5M

!= k|lt /f]kgL ?= ! – !)).–

@= k|lt s¶f ?= ! – ^%.

~ 306 ~


ufpF ljsf; If]qleqsf] hUufdf klg dfnkf]t nfUg] Joj:yf 5 . hUufsf] lsl;d

-cAan, bf]od, l;d / rfxf/_ / pTkfbsTj ;d]t x]/L ;DalGwt ufpF ljsf;

kl/ifb\sf] lg0f{on] k|lt /f]kgL ?= !.– b]lv ?= !)).– ;Dd / k|lts¶f ?= !.– b]lv ?=

^%.– ;Dd dfnkf]t nfUg] Joj:yf 5 .

*=# e"ld s/

dxfgu/kflnsf, pkdxfgu/kflnsf tyf gu/kflnsfnfO{ klg e"ld s/ nufpg]

clwsf/ 5 . e"ldsf] pTkfbsTj jf Jofkfl/s cfjf;Lo, ;fd'bflos, u'7L, s[lif

jf jg cflb pkof]lutf ;d]t x]/L ;DalGwt gu/ kl/ifbsf] :jLs[ltn] k|lt /f]kgL

?= !%.– b]lv ?= $)).– ;Dd / k|lt s¶f ?= !).– b]lv ?= @^).– ;Dd e"lds/

nufpg ;lsg] Joj:yf 5 .

ufpF ljsf; ;ldltnfO{ klg e"lds/ nufpg] clwsf/ 5 . of] s/ e"ldsf] pTkfbsTj

jf Jofkfl/s, cfjf;Lo, ;fd'bflos, u'7L, s[lif jf jg cflbsf] pkof]lutf ;d]t

x]/L kl/ifbsf] :jLs[ltn] k|lt /f]kgL ?= !%.– b]lv ?= $)).– ;Dd / k|lt s¶f ?=

!).– b]lv ?= @^).– ;Dd e"ld s/ nfUg] Joj:yf 5 . e"lds/ nufOg] hUufdf

dfnkf]t nfUb}g .

*=$ 3/ hUuf s/

dxfgu/kflnsf, pkdxfgu/kflnsf tyf gu/kflnsfn] cfˆgf] If]qleqsf] k|To]s

3/–hUufdf gu/ kl/ifb\af6 kfl/t ePadf]lhd 3/sf] cfsf/, k|sf/, agf}6 / ;f]

3/n] rr]{sf] xftf sDkfp08 ;d]tsf] cfwf/df tf]lsPadf]lhd 3/hUuf s/ nufpg

;S5 . o; s/sf] k|of]hgsf nflu 3/sf] agf]6sf] juL{s/0f / d"NofÍg lgDgfg';f/

sfod /x]sf] 5M

~ 307 ~

;DklQ s/

tflnsf *=!M 3/ hUuf s/sf] k|of]hgsf nflu 3/sf] agf]6 tyf d"Nof+sg

3/sf] agf]6sf] juL{s/0fcf}ift nfut

b/ k|lt ju{km'6 -?_

k|lt jif{ 6'6km'6

s§L b/ Ü

s6\6L ug]{ hDdf jif{

leq sfFrf] aflx/ O{6df df6f]sf] hf]8fO{ ePsf ;a} lsl;dsf 3/ / sf7}sf7af6 ag]sf 3/ .

$%).– #=)) @%

leq aflx/ kfsf] O{6 jf 9'+ufdf df6f]sf] hf]8fO{ ePsf ;a} lsl;dsf 3/ .

%@%.– @=)) #)

leqaflx/ kfsf] O{6df l;d]06 jf jh|sf] hf]8fO{ ePsf ;a} lsl;dsf 3/ .

%&%.– !=)) &)

cf/=l;=l;= k|]md :6«Sr/af6 ag]sf 3/ . ^#%.– )=&% !))

dxfgu/kflnsf, pkdxfgu/kflnsf tyf gu/kflnsfn] cfˆgf] If]qleq nufpg

;Sg] 3/hUuf s/sf] b/ lgDg k|sf/ 5M

tflnsf *=@M 3/–hUuf s/sf] b/

3/ hUuf s/ d'No -?_ s/sf] b/ -?=÷Ü_

klxnf] )–!) nfv s/ gnfUg]

To;kl5sf] !) nfv;Dddf Ps d':6 ?= #)).–

To;kl5sf] #) nfv;Dddf )=)% Ü

To;kl5sf] %) nfv;Dddf )=@% Ü

To;kl5sf] ! s/f]8;Dddf eGbf dfly ;a} )=%) Ü

To;kl5sf] af+sL /sddf !=%) Ü

ufpF ljsf; ;ldltnfO{ klg 3/ hUuf s/ nufpg] clwsf/ k|fKt 5 . ufpF

ljsf; If]qleqsf] 3/sf] cfsf/, k|sf/ / agf}6 ;d]tsf] cfwf/df k|lt 3/–hUufsf]

jflif{s 3/–hUuf s/ nfUb5 . o:tf] s/ kSsL 3/df, To:tf] 3/sf] tnf, agf]6,

If]qkmn / 3/ /x]sf] :yfgsf] cfwf/df k|lt 3/ jflif{s ?= % b]lv %)) ;Dd nfUg]

Joj:yf 5 .

~ 308 ~


*=%= PsLs[t ;DklQ s/

dxfgu/kflnsf, pkdxfgu/kflnsf tyf gu/kflnsfn] cfˆgf] If]qleq tf]lsPsf]

b/df PsLs[t ;DklQ s/ nufpg ;Sg] Joj:yf 5 .

tflnsf *=#M gu/kflnsfn] cfˆgf] If]qleq nufpg ;Sg] PsLs[t ;DklQ s/sf] b/

s/of]Uo PsLs[t ;DklQsf] d"No b/ -jflif{s_

?= !) nfv ;Dd ?= @% b]lv ?= @)) ;Dd

?= !) nfv ! b]lv ?= @) nfv ;Dd ?= @%) b]lv ?= $)) ;Dd

?= @) nfv ! b]lv ?= #) nfv ;Dd ?= %)) b]lv ?= !,))) ;Dd

?= #) nfv ! b]lv ?= %) nfv ;Dd ?= !,@)) b]lv ?= #,))) ;Dd

?= %) nfv ! b]lv ?= ! s/f]8 ;Dd ?= #,%)) b]lv ?= !),))) ;Dd

?= ! s/f]8 ! b]lv ?= @ s/f]8 ;Dd ?= !@,))) b]lv ?= @),))) ;Dd

?= @ s/f]8 ! b]lv ?= % s/f]8 ;Dd ?= @%,))) b]lv ?= ^),))) ;Dd

?= % s/f]8 ! b]lv dfly ?= @ k|lt xhf/

*=^ /lhi6«]zg b:t'/

:yfgLo :jfoQ zf;g P]g, @)%% nfu" ul/Pkl5 o; s/af6 k|fKt x'g] /fh:j

g]kfn ;/sf/ / lhNnf ljsf; ;ldlt aLr jf+8kmf+8 x'g] Joj:yf ul/Psf] 5 .

3/ hUuf /lhi6«];g b:t'/af6 p7]sf] s'n /fh:jsf] lhNnf ljsf; ;ldltn] lgDg

cg';f/sf] /sd k|fKt ul/cfPsf 5g\M

-s_ ? = % ) nfv ;Dd eP () k|ltzt

-v_ To;kl5sf] ?= ! s/f]8 ;Dd ^) k|ltzt

-u_ To;kl5sf] ?= @ s/f]8 ;Dd #) k|ltzt

-3_ To;kl5sf] ?= # s/f]8 ;Dd @) k|ltzt

-ª_ To;kl5sf] ?= % s/f]8 ;Dd !% k|ltzt

-r_ To;kl5sf] ?= !) s/f]8 ;Dd !) k|ltzt

-5_ To;kl5 hlt;'s} ?k}ofF eP klg % k|ltzt

~ 309 ~

;DklQ s/

*=& ;d:ofx¿

g]kfndf k/fk"j{sfnb]lv nfu" x'b} cfPsf] dfnkf]t nufpg] clwsf/ clxn] ufpF

ljsf; ;ldlt tyf dxfgu/kflnsf, pkdxfgu/kflnsf tyf gu/kflnsfnfO{ k|fKt

5 . ;}4flGts ?kdf x'g'kg]{ klg oxL xf] . t/ o;/L dfnkf]t nufpg] clwsf/

:yfgLo lgsfonfO{ k|Tofof]lht ubf{ /fd|f] tof/L gePsf], cGtl/d Joj:yf gePsf],

dfnkf]t k|zf;g tyf :yfgLo lgsfo aLr ;dGjo gePsf] h:tf sf/0fn] ubf{

:yfgLo txdf dfnkf]tnfO{ k|efjsf/L ?kdf nfu" ug{ ;lsPsf] 5}g . hUufsf]

:jfldTjsf] ljj/0f dfnkf]t sfof{non] /fVg] / dfnkf]t ufpF +ljsf; ;ldlt tyf

gu/kflnsfn] p7fpg] Joj:yf ePsf] t/ b'O{ lgsfo aLr ;dGjo gePsf]n]

:yfgLo lgsfox¿n] 3/ hUufsf] :jfldTjsf] cBfjlws ljj/0f /fVg] u/sf 5}gg\

/ hUufwgLx¿n] jif]{gL dfnkf]t j'emfPsf 5g\ 5}gg\ eg]/ :yfgLo lgsfox¿n]

cg'udg -Follow-up_ ug]{ u/]sf klg 5}gg\ . of] s/ hUufwgLn] hUufsf] :jfldTj

x:tfGt/0f ug]{ jf cGo sfo{sf] nflu dfnkf]t lt/]sf] k|df0f k]z ug'{kg]{ cj:yfdf

jfx]s lgoldt?kdf ltg]{ u/]sf 5g\ eg]/ olsg ?kdf eGg ;lsGg . o;n] ubf{

dfnkf]t ;+sng sfo{ ljutdf lhDd]jfn, d'lvof, k6jf/L h:tf dWo:ystf{ dfkm{t

jif]{gL p7fpg] k|rng eGbf klg sd k|efjsf/L ePsf] kfOG5 . dfnkf]tnfO{

:yfgLo lgsfox¿n] k|efjsf/L ?kdf gnufPdf nfdf] ;dob]lv :yflkt e};s]sf]

dfnkf]t Joj:yf dfl;g] 5, h'g b'ef{Uok"0f{ x'g] 5 .

dfnkf]t lglb{i6 b/n] nufOG5 . o:tf] b/af6 ;+sng x'g] /fh:j d'b|f:kmLltn] ubf{

jf:tljs d"Nodf sd x'b} hfg] ePtf klg dfnkf]tsf b/ jiff}{;Dd kl/jt{g ul/Psf

5}gg\ .

s/ ;'wf/sf] ;Gbe{df 3/ hUuf s/ nufpg] Joj:yf klg s]Gb|Lo :t/af6 :yfgLo

txdf ;fl/Psf] 5 . of] s/ klg k|efjsf/L ?kdf nfu" ul/Psf] 5}g . o; s/sf]

th'{dfdf klg s]xL q'6Lx¿ b]lvPsf 5g\ . :yfgLo :jfoQ zf;g sfg"gdf 3/ hUuf

s/sf clwstd / Go"gtd b/ tf]Sg'sf] ;6\6f Pp6} b/sf] ;+/rgf dfq lbOPsf] 5 .

o;n] ubf{ :yfgLo lgsfox¿n] cfˆgf] :yfgLo cfjZostf cg';f/ b/ sfod ug{

;Sg] :jfoQtf kfPsf 5}gg\ . o:tf] Joj:yf ljQLo :jfoQtfsf] l;4fGt;+u d]n

vf+b}g . csf]{tkm{, 3/ hUuf s/ JolQmsf] ;a} k|sf/sf] ;DklQdf ge} 3/ hUufdf

dfq nfUg] s/ xf] . o; lsl;dsf] s/ JolQmdf ge} 5'6\6f 5'6\6} ;DklQ ljz]ifdf

nufOg] x'bf o:tf] s/df 5'6sf] cf}lrTo x'b}g . oxL dfGotfsf cfwf/df ufpF ljsf;

~ 310 ~


;ldltn] nufpg kfpg] dfnkf]t÷e"lds/ / 3/hUuf s/df s'g} xb;Ddsf] hUufsf]

:jfdLTjdf 5'6sf] Joj:yf 5}g / l;4fGttM To;df 5'6sf] Joj:yf x'g' klg x'b}g .

To;}u/L dxfgu/kflnsf, pkdxfgu/kflnsf tyf gu/kflnsfn] nufpg kfpg]

dfnkf]t÷e"lds/df Go"gtd 5'6sf] Joj:yf gePklg 3/ hUuf s/ cGtu{t Go"gtd

5'6sf] Joj:yf 5 . csf]{tkm{ 3/ hUufs/ jf PsLs[t s/sf] b/ rsf]{ 5 .

3/ hUuf /lhi6«]zg b:t'/sf] k|of]hgsf] nflu 3/ hUuf d"Nof+sg jf:tljs ahf/

d"Nosf] %) k|ltzt hlt dfq ePsf] cg'dfg 5 . o; s/sf] k|of]hgsf nflu ;/sf/L

:t/af6 sfod ul/Psf] d"Nof+sg klg jf:tljs d"NoeGbf lgs} sd /x]sf] 5 . o;n]

ubf{ 3/ hUuf /lhi6«]zg s'g} JolQmn] jf:tljs d"Nodf ltg]{ / s'g}n] jf:tljs d"No

eGbf lgs} sd d"Nodf ltg]{ l:ylt 5 . o;n] ubf{ Psflt/ d'2fdfldnf ;[hgf x'g]

u/]sf] 5 eg] csf]{tkm{ s/ k|0ffnL c;dfg klg ePsf] 5 .

cfof]un] cfˆgf cGtl/d ;'emfjx¿ Joj:yflksf—;+;bsf] cy{ ;ldltdf k|:t't

ug]{ ;Gbe{df hUufsf] Go"g d"Nof+sgsf] ;DjGwdf ;ldltsf dfggLo ;b:oHo"x¿n]

klg rf;f] JoQm ug'{ ePsf] lyof] . ;f] cj;/df pxf+x¿n] 3/ hUuf /lhi6«]zg

b:t'/sf] k|of]hgsf] nflu sfod ul/Psf] d"No j}+sdf hUuf lwtf]/fVbf sfod ePsf]

d"No / jhf/ d"NoeGbf lgs} sd ePsf]n] rnv]n x'g] u/]sf] / ;f] /f]Sgsf nflu

;/sf/n] sfod u/]sf] Go"gtd d"No, j}+sn] sfod u/]sf] d"No / jhf/ d"No pxL

:t/df sfod ug'{ kg]{ s'/fdf hf]8 lbg' ePsf] lyof] . ;f]xL cj;/df cy{ ;ldltsf

dfggLo ;b:oHo"x¿n] sltko o'jfx¿ k'Vof}{ln ;DklQdf /dfO k/ lge{/ ePsfn]

k}t[s ;DklQsf] :jfldTj x:tfGt/0fdf j9L s/ nufpg' kg]{ s'/fdf hf]8 lbg' ePsf]

lyof] . o;}u/L dfggLoHo"x¿n]] lgM;Gtfg ePsfx¿sf] ;DklQnfO{ /fli6 «o 6 «i6df

/fVg] tkm{ kxn ul/g' kg]{ ;'emfj klg lbg' ePsf] lyof] .

3/ hUuf /lhi6«]zg b:t'/sf] b/ zx/L If]qdf $ k|ltzt / u|fdL0f If]qdf @ k|ltzt

5 . ljutsf] t'ngfdf /lhi6«]zg b:t'/ xfn sd ePklg o; s/sf] k|s[lt cg';f/

of] b/ cem} pRr 5 . o; s/sf] b/ hlt hlt a9L x'G5 Tolt Tolt o;n] crn

;DklQ -Real Estate_ ahf/df cfly{s c;Ifdtf lgDTofpF5 . sf/0f, rsf]{ b/n]

crn ;DklQsf] v/Lb ljqmLnfO{ lg?T;flxt ub{5 / To;n] Lock-in-Effect sfod

ug]{ x'gfn] ;fwgsf] pRrtd k|of]u x'gaf6 jlGrt ub{5 . csf]{tkm{ rsf]{ b/n] 3/

hUufsf] d"No sd /fVg k|f]T;flxt ub{5 . x'g t xfdL sxfF o; s/sf] k|of]hgsf

nflu dfnkf]t sfof{nox¿n] hUufsf] Go"gtd d"No sfod ug]{ u/]sf 5g\ . t/

~ 311 ~

;DklQ s/

To;/L sfod ul/Psf] d"No jf:tljs d"No eGbf lgs} sd 5 / To;nfO{ jiff}{;Dd

kl/jt{g gug]{ k|rng 5 . o;sf] kl/0ffd:j?k ;f]emf tyf 3/ hUufsf] jf:tljs

d"No pNn]v ug{}kg]{n] a9L s/ ltg'{ kb{5 eg] c?x¿ jf:tljs d"No eGbf lgs} sd

d"Nodf of] s/ ltb{5g\ . 3/ hUufsf] Go"g d"Nof+sgn] JolQm lkR5] s/sf] k|efjsf/L

b/ -Effective Rate_ km/s km/s x'g] l:ylt 5 .

:yfgLo lgsfox¿nfO{ :yfgLo :jfoQ P]gdf plNnlvt :yfgLo s/x¿ p7fpg}kg]{

clgjfo{tf ul/Psf] 5}g . o;n] ubf{ s'g} :yfgLo lgsfon] oL s/x¿ nufpg]

u/]sf 5g\ eg] s'g}n] nufPsf 5}gg\ . :yfgLo lgsfox¿n] sfg"gL lx;fjn] s]xL

s/ nufpg}kg]{ jfWotf gePdf s/ nufpg OR5's x'b}gg\ . o;n] ubf{ :yfgLo

lgsfox¿nfO{ ljleGg k|sf/sf ;DklQ s/x¿ nufpg] clwsf/ lbPsf] nfdf] ;do

lalt;Sbf klg ltgLx¿n] s/ k|0ffnLsf] vf;} pkof]u / ljsf; u/]sf 5}gg\ .

o;f] x'g'sf] Pp6f sf/0f ;:tf] /fhgLlts nf]slk|otf sdfpg' klg /x]sf] b]lvG5 .

:yfgLo lgsfosf k|ltlglwx¿ hgtfaf6 lgjf{lrt x'g] / ltgLx¿n] :yfgLo txdf

s/ nufPdf csf]{k6s r'gfjdf lhTg g;lsPnf eGg] dgl:yltaf6 u|l;t ePsf

x'g ;S5g\ . oL s/nfO{ k|efjsf/L ?kdf nufpgsf nflu sltko 7fpFdf cfjZos

hgzlQm, tYof+s tyf cGo cfwf/x¿ klg tof/ ePsf] b]lvb}g .

*=* ;'emfj

:yfgLo :jfoQ zf;g P]gn] :yfgLo lgsfonfO{ :jfoQ ;/sf/sf] ?kdf ljsl;t

ug{ u/]sf] kl/sNkgf ;fsf/ ug{sf nflu :yfgLo ;/sf/n] cfkm"nfO{ lbOPsf

s/ ;DjGwL clwsf/sf] k|of]u u/]/ :yfgLo txdf ;fwg kl/rfng ug{ cfjZos

5 . o;}n] :yfgLo lgsfox¿n] sfg"gL lx;fjn] s]xL s/ nufpg} kg]{ jfWotf

ul/Pdf hgk|ltlglwx¿nfO{ cf–cfˆgf] If]qdf s/ nufpg /fhgLlts lx;fjn] klg

;lhnf] x'g]5 . 3/ hUufdf nufOg] s/sf] cfwf/ x/]s ufpF ljsf; ;ldlt tyf

x/]s gu/kflnsfdf x'g] / o:tf] s/nfO{ :yfgLo ;/sf/n] clgjfo{ ?kdf nufpg]

Joj:yf ug'{ kb{5 .

:yfgLo s/sf clwstd tyf Go"gtd b/x¿ tf]s]/ To; ;Ldfleq :yfgLo ;/sf/n]

b/ sfod ug{ ;Sg] Joj:yf ljleGg b[li6sf]0fn] cfjZos x'G5 . ;j{k|yd t o;

Joj:yfaf6 :yfgLo lgsfon] s]xL dfqfdf ljQLo :jfoQtf k|fKt ub{5g\ . olb

:yfgLo s/sf Go"gtd b/x¿ tf]lsPg eg] s'g} s'g} :yfgLo lgsfon] gfd dfqsf]

~ 312 ~


b/ nufpg ;S5g\ jf To:tf] b/ nufpgsf] nflu :yfgLo hgtfn] bjfj lbg

;S5g\ . olb :yfgLo s/ ;DjGwL sfg"gdf s/sf] Go"gtd b/ tf]lslbPdf To:tf]

l:ylt cfpb}g . o;}u/L, olb s/sf clwstd b/x¿ sfod ul/Pgg\ eg] s'g} s'g}

:yfgLo lgsfon] s/ bfo/f km/flsnf] agfP/ /fh:j kl/rfng ug]{ eGbf s/sf]

bfo/f leq /x]sf s/bftfdf s/sf] a9L b/ sfod u/]/ /fh:j kl/rfng ug]{

gLlt lng ;S5g\ . To; lsl;dsf] gLltaf6 To; If]qsf] cfly{s lqmofsnfkdf

k|lts'n c;/ kg{ u} cGttM To:tf] gLlt k|To'Tkfbs x'g ;S5 . o:tf] l:ylt cfpg

glbgsf nflu s/sf clwstd b/ tf]lsg' cfjZos x'G5 . t/ clwstd / Go"gtd

b/aLrsf] km/s w]/} 7"nf] x'g' x'b}g . o; ;Gbe{df gu/kflnsfn] nufpg kfpg] 3/

hUuf s/sf clwstd tyf Go"gtd b/ tf]Sg] / tL ;Ldf leq /x]/ gu/kflnsfn]

cfˆgf] cfjZostf cg';f/ b/ tf]Sg ;Sg] Joj:yf x'g' kb{5 . o; s/sf] jt{dfg

b/ rsf]{ ePsf]n] To;nfO{ 36fpg cfjZos 5 . csf]{tkm{ o; s/ cGtu{t ul/Psf]

Go"gtd 5'6sf] Joj:yfsf] cGTo u/L ;DklQ cg';f/ w]/ yf]/ ;a}n] s/ ltg}{kg]{

Joj:yf ug'{ kb{5 .

dfnkf]t÷e"lds/sf b/x¿ lglb{i6 ePsfn] d'b|f:kmLltsf] sf/0fn] jf:tljs d"Nodf

dfnkf]t /fh:jdf cfpg] lu/fj6 /f]Sg tL b/x¿nfO{ cfjlws ?kdf k'g/fjnf]sg

ul/g' kb{5 .

hUufwgLn] rfx]df % jif{sf] dfnkf]t Ps}k6s ltg{ ;Sg] Joj:yf ug'{ kb{5 .

dfnkf]t sfof{no / :yfgLo lgsfoaLr ;dGjo sfod u/L 3/ hUufsf] :jfldTjsf]

ljj/0f cBfjlws /fVg' kb{5 . s/ ;DjGwL ;"rgf ;+sng ul/g' kb{5 . s/ ljn

k7fpg]] / ;dodf ;+sng ug]{ Joj:yf x'g' kb{5 . s/ ltg]{ gltg]{sf] lg/Gt/ ?kdf

cg'udg ul/g' kb{5 . ;jf{lws k|fyldstf s/ ;+sng tyf sfof{GjognfO{ lbg'kg]{

cfjZstf 5 .

:yfgLo ;/sf/nfO{ vf; u/]/ ;DklQdf cfwfl/t s/af6 /fh:j kl/rfng ug{

clek|]l/t ug{sf nflu /fh:j kl/rfng ;Ifdtfsf] cfwf/df klg cg'bfgsf] dfqf

lge{/ /xg] Joj:yf ug{ pko'Qm x'g]5 .

Psflt/ 3/ hUuf /lhi6«]zg b:t'/sf] b/nfO{ 36fpg cfjZos 5 eg] csf]{tkm{

o; s/nfO{ sf/f]jf/ d"Nodf s/ nufpg] Joj:yf ug'{ h?/L 5 . o;sf] nflu 3/

hUufsf] d"No ljleGg ;|f]taf6 ;+sng u/L o; s/nfO{ jf:tljs d"Nodf nufpg]

~ 313 ~

;DklQ s/

l:ylt sfod ul/g' kb{5 . d"No cBfjlws /fVg] h:tf s'/fx¿ ug{ ;xh gePklg

hgtfsf cfsf+Iff k"/f ug]{ pQ/bfoL ;/sf/ :yfkgf ug{ oL s'/fx¿ nfu" ul/g'

kb{5 . csf]{tkm{ k}t[s ;DklQsf] :jfldTj x:tfGt/0fdf xfn nflu cfPsf] s/sf]

b/nfO{ bf]Jj/ ul/g' kb{5 . /lhi6«]zg b:t'/ s]Gb| / :yfgLo lgsfo aLr ljefhg

ug]{ Joj:yfnfO{ ;/n agfOg' kb{5 .

;DklQ s/af6 k|fKt /sdaf6 kmf]x/ ;+sng, ;/;kmfO{, vfg]kfgL, :yfgLo

;8s h:tf ;]jf k|bfg ul/g' kb{5 . o;sf] hfgsf/L klg :yfgLo hgtfnfO{

lbOg'kb{5 . oL ;]jfx¿sf] cfk"lt{ ;+VofTds tyf u'0ffTds?kdf ;DklQ s/ /fh:j

dfly lge{/ /xg] x'bf s/ ltg'{kg]{ af/]df hfu/0f cleofg rflng' kb{5 . cg'bfgsf]

dfWodn] klg :yfgLo lgsfonfO{ s/sf] cfwf/ cBfjlws /fVg k|f]T;flxt ug]{

Joj:yf ul/g' kb{5 .

:yfgLo ;/sf/sf] s/ k|zf;g ;Ifd, ;an tyf ;+ul7t agfpg cfjZos x'G5 .

To; ;Gbe{df :YffgLo txdf /fh:j ;+sng ug{ kof{Kt dfqfdf bIf sd{rf/Lsf]

Joj:yf ul/g' kb{5 / ltgLx¿nfO{ s/sf ljljw kIfsf af/]df k|lzIf0f lbOg'

kb{5 . :yfgLo ;/sf/sf] s/ k|zf;g ;Ifd geP;Dd :yfgLo ;/sf/n]

/fh:j k|fKt ug]{ s/x¿sf] k|zf;g g]kfn ;/sf/n] ug]{ Joj:yf ug{ klg ;lsG5

h'g a9L Jofjxfl/s x'g]5 . s'g} s'g} s/sf] xsdf g]kfn ;/sf/sf /fh:j sfof{non]

s/sf] cfwf/ olsg u/]/ To;sf] cfwf/df :yfgLo ;/sf/n] s/ ;+sng ug]{

Joj:yf klg nfu" ug{ ;lsG5 . pbfx/0fsf nflu, :yfgLo txdf PsLs[t ;DklQ

s/ sfof{Gjog ug{sf nflu 3/ hUufsf] d"Nof+sg u/L s/ lgwf{/0f ug]{ sfo{ g]kfn

;/sf/n] / lgwf{l/t s/ ;+sng ug]{ sfo{ :yfgLo ;/sf/n] ug]{ Joj:yf cem

Jofjxfl/s x'g ;S5 .

:yfgLo txdf nufOg] ;DklQdf cfwfl/t s/ nufotsf ljleGg s/nfO{ k|efjsf/L

agfpgsf nflu s/r'Stf k|df0fkqsf] Joj:yf nfu" ug'{ kb{5 . pbfx/0fsf nflu,

hldg 5'§fp+bf, laqmL ubf{, 3/ agfpg] :jLs[lt ln+bf jf v/Lb laqmL ubf{ ;DklQ

s/ nufot :yfgLo txsf ;a} s/ lt/]sf] k|df0f kqsf] k|ltlnlk k]z ug]{ Joj:yf

nfu" ul/g' kb{5 . o;}u/L, :yfgLo ;/sf/n] k|bfg ug]{ lkpg] kfgL, ljh'nL, 6]lnkmf]g

h:tf ;]jf;+u klg s/ r'Stf k|df0fkqsf] Joj:yfnfO{ cfa4 ug'{ kb{5 . o;

lsl;dsf] Joj:yf Tolt a]nf k|efjsf/L x'G5 hlt a]nf :yfgLo ;/sf/n] w]/} h;f]

;]jfx¿ k|bfg ub{5g\ . xfn oL ;]jfx¿dWo] s]xLsf] Joj:yfkg :yfgLo ;/sf/nfO{

~ 314 ~


lbg ;lsG5 . pbfx/0fsf] nflu, gu/kflnsfn] g]kfn ljB't k|flws/0faf6 ljB't

lsg]/ ljt/0f ug]{ lhDdf lng] Joj:yf ug{ ;lsG5 . o;f] ePdf k|flws/0fsf] jSof}tf

klg g/xg] / gu/kflnsfnfO{ cGo s/ ;+sng ug{ klg ;/n x'g]5 . :yfgLo

;/sf/nfO{ ltg'{ kg]{ s/ glt/];Dd Line Agencies n] ;'ljwf glbg] Joj:yfnfO{

clgjfo{ ?kdf nfu" ug'{ kb{5 .

;DklQ s/ P]g tyf 3/ hUuf s/ P]g vf/]h ul/g' kb{5 .

:yfgLo ;/sf/n] nufPsf] s/ nufpg] / p7fpg] tyf s/ gltg]{x¿nfO{ sfg"gL

sf/jfxL ug{ ;lsg] sfg'gL cfwf/x¿ ;[hgf ul/g' kb{5 .

g]kfndf s/ ;DjGwL hgr]tgf lgs} sd 5 . :yfgLo txdf nufpg ;lsg] sltko

s/x¿ Jojxf/df nfu" gul/Psf x'Fbf clwsf+z hgtfnfO{ tL s/sf af/]df hfgsf/L

;Dd klg gx'g ;S5 . o; kl/k|]Iodf :yfgLo lgsfon] nufpg kfpg] ljleGg

s/x¿sf af/]df hfgsf/L u/fpg] lsl;dn] s/bftf lZfIff sfo{qmd ;+rfng ul/g'

kb{5 . To; ;Gbe{df s/sf] ;+/rgf, ;+rfng k|lqmof, s/sf] cf}lrTo, clbsf af/]df

:yfgLo hgtfnfO{ hfgsf/L u/fOg' kb{5 .

:yfgLo txdf s/ nufpg] /fhg}lts k|lta4tf x'g' kb{5 . hglgjf{lrt

kbflwsf/Lx¿df s/ gnufP/ ;:tf] /fhg}lts nf]slk|otf sdfpg] nfNfrf xf]Og,

s/sf] dfWodn] /fh:j ;+sng u/L cfˆgf] If]qsf] ljsf; u/]/ hgtfnfO{ /fxt

lbg] ef]s x'g' kb{5 / o;sf] nflu cfˆgf dtbftfdf s/ ltg]{ efjgf clej[l4 ug]{

k|ofzug'{ kb{5 . :yfgLo ;/sf/sf] cfo Joosf] ljj/0f hg;dIf /fvL cfˆgf sfd

sf/jfxLnfO{ kf/bzL{ agfpg] k|ofzug'{ kb{5 . :yfgLo ;/sf/sf sfd sf/jfxLsf]

cg'udg tyf d"Nofsg ug]{ Joj:yf x'g klg cfjZos 5 .

~ 315 ~

;jf/L ;fwg s/

(=! kl/ro

;jf/L ;fwg s/ cfw'lgs s/ k|0ffnLsf] cleGg c+usf] ?kdf /x]sf] b]lvG5 . of]

s/ ;8ssf] k|of]u u/] jfkt nufOg] x'+bf o;nfO{ nfedf cfwfl/t s/sf] ?kdf

klg x]l/G5 . o;af6 ;8ssf] lgdf{0f tyf dd{t ;+ef/ ug{ kof{Kt dfqfdf /fh:j

;+sng x'g' kb{5 .

;jf/L ;fwgsf] k|of]uaf6 ;jf/L ;fwgsf wgLsf] lghL vr{ x'g'sf ;fy} To;n]

;fdflhs nfut klg ;[hgf ub{5 . pbfx/0fsf nflu ;jf/L ;fwgsf] k|of]un] af6f]

lau|g], jfo' k|b'if0f x'g], WjgL k|b'if0f x'g], k}bn ofqLnfO{ c;'ljwf x'g], 6«flkms hfd

ePsf] sf/0fn] ;jf/L ;fwgsf wgLsf ;fy} c?sf] ofqf ;do nlDjg], b'3{6gf x'g]

cflb x'g ;S5 . o;/L ;jf/L ;fwgsf] k|of]uaf6 ;jf/L ;fwgsf wgL afx]s cGo

JolQmnfO{ klg c;'ljwf x'G5 . o;/L ;jf/L ;fwgsf] k|of]un] Negative Externality ;[hgf ug]{ x'+bf ;jf/L s/ nufpbf o;nfO{ ;d]t ljrf/ ug'{ kb{5 . ;jf/L ;fwgdf

s/ nufpg] ;DjGwdf of] s/ lsg nufpg] < s] df nufpg] < s;/L nufpg] < /

slt nufpg] < eg]/ cWoog x'g'' kb{5 .

;8s lgdf{0f, dd{t tyf ;'wf/ ug{ cfjZos /fh:j h'6fpg ;jf/L s/ nufpg'

kb{5 . ;jf/L ;fwgsf] k|of]ujf6 ;8s lau|g] x'+bf To;sf] Ifltk"lt{sf] nflu /

;fdflhs nfut Go"g ug{ /fHon] ;jf/L ;fwgaf6 /fh:j ;+sng ug'{ kb{5 .

;8ssf] plrt k|of]u ug]{ lx;fjn] klg ;jf/L ;fwgdf s/ nufpg] ul/G5 / ;f]xL

p2]Zo xfl;n ug{ k]6«f]lnod kbfy{df klg s/ nufpg' kb{5 . of] s/ ;dfhsf x'g]

vfg] ;Ifd ju{af6 c;'n ul/g] x'bf o; s/n] s/ k|0ffnLnfO{ k|ultlzn agfpg

;jf/L ;fwg s/

cWofo

(

~ 316 ~


klg d2t ub{5 . sf/0f, cfodf ePsf] j[l4 cg';f/ ;jf/L ;fwgsf] k|of]u a9\g]

/ hlt hlt ;jf/L ;fwgsf] a9L k|of]u eof,] s/ klg Toltg} a9L ltg'{ kg{] x'G5 .

;jf/L ;fwg s/ ;jf/L ;fwgsf] v/Lb÷k}7f/L, :jfldTj tyf k|of]u u/] jfkt

nufOG5 . ;jf/L ;fwgsf] k}7f/L jf v/Lbdf eG;f/ dx;'n, cGtMz'Ns, d"No

clej[l4 s/ cflb nufOG5g\ . oL s/x¿ ;jf/L ;fwgaf6 ;jf/L ;fwgsf] cjlwe/

To;sf] k|of]uaf6 ;[hgf x'g] nfut p7fpg] lsl;dn] l7s ePklg x/]s k6s ;8s

k|of]u ubf{ nfut c;'n ug]{ lsl;dn] nfu]sf] x'b}g . ;jf/L ;fwgdf jflif{s ?kdf

;jf/L ;fwgdf d"Nosf] cfwf/df, tf}nsf] cfwf/df, OlGhg Ifdtfsf] cfwf/df jf

;fOhsf cfwf/df s/ nufpg' ;lsG5 . tf}n a9L ePsf ;jf/L ;fwgsf] k|of]un]

;8s lgdf{0f vr{ / ;8s dd{t tyf ;+ef/ vr{ a9L nfUg] / To:tf ;jf/L

;fwgn] a9L OGwg pkef]u ug]{ x'+bf To;df a9L s/ nufpg' kb{5 . Psflt/

k'/fgf ;jf/L ;fwg -Second–hand Vehicles_ sf] k|of]unfO{ lg?T;flxt ug{ To:tf

;jf/L ;fwgdf a9L b/sf s/ nufOg'' kb{5 eg] csf]{tkm{ OGwg–lskmfolt -Fuel efficient_ uf8Lsf] cfoft tyf k|of]unfO{ k|f]T;flxt ug{ To:tf ;jf/L ;fwgdf sd

b/sf s/ tf]lsg' kb{5 . ;fj{hlgs ;jf/L ;fwgsf] ;fdflhs nfut sd x'g] x+'bf

;fj{hlgs a;df sd b/ nufOg' kb{5 / lghL If]qdf btf{ x'g] ljnfzL ;jf/L

;fwgsf] ;fdflhs nfut a9L x'g] x'+bf To:tf;jf/L ;fwgsf] btf{nfO{ lg?T;flxt

ug]{ lsl;dn] a9L b/ tf]lsg' kb{5 .

;jf/L ;fwgsf] k|of]unfO{ lg?T;flxt ug{ / To;af6 ;[hgf x'g] ;fdflhs nfut

sd ug{ ;jf/L ;fwgdf :jfldTjsf] cfwf/df jflif{s eGbf ;8ssf] k|of]u cg';f/

k|To]s k6s s/ nufpg' pko'Qm x'G5 . t/ o; lsl;dsf] Joj:yfn] ;jf/L ;fwg

s/ emGeml6nf] x'g], ;jf/L ;fwgsf wgL÷rfnssf] a9L ;do v]/ hfg], :jtGq

oftfoft÷9'jfgLdf cj/f]w cfpg] x'+bf ;jf/L ;fwgn] ;8s k|of]u u/]jfkt k|To]s

k6s s/ nufpg' eGbf klg ;jf/L ;fwgn] k|of]u ug]{ OGwgdf s/ nufpg' kb{5 .

OGwg s/ -Fuel Tax_ ;8s pkof]u u/]sf] cfwf/df nufOg] / o;sf] k|zf;g ;/n

x'g] x'G5 . o; s/n] OGwgsf] dfu 36fP/ ljb]zL d'b|f arfpg d2t ug]{ ck]Iff

ul/G5 . of] s/ nufPdf ;8s k|of]u ePsf] cfwf/df ;LdfGt nfut cg';f/ s/sf]

b/ sfod ug{ ;lsG5 . of] s/ ;fwgsf] ;Ifd pkof]usf] lx;fjn] /fd|f] dflgG5 .

k]6«f]n -Gasoline_ sf] dfu t'ngfTds ?kdf cnf]rs x'g] / d"No a9] klg dfu vf;}

g36\g] x'+bf l8h]ndf eGbf k]6«f]ndf a9L b/df s/ nufPdf s/ Goflos x'G5 . OGwgdf

~ 317 ~

;jf/L ;fwg s/

sd b/sf] s/ / ;jf/L ;fwgdf jflif{s a9L b/n] s/ nufPdf To;af6 ;8s k|of]u

u/]sf] cfwf/df s/ nufpgsf ;fy} ;fdflhs nfut klg ljrf/ ug{ ;lsG5 .

l8h]n ;jf/L ef8fsf] dxTjk"0f{ tTjsf] ?kdf /xg] x'gfn] l8h]ndf s/ nufp+bf

ofq' tyf 9'jfgL ef8f j[l4 x'G5 / o;n] Go"g cfo ePsf ;fj{hlgs oftfoftsf]

k|of]ustf{dfly s/sf] ef/ a9\g hfG5 . o; ;Gbe{df ;/sf/L If]qdf ;fj{hlgs

oftfoftsf] kof{Kt Joj:yf ul/g' kb{5, h;af6 Go"g cfo ePsf JolQmnfO{ l8h]ndf

nfu]sf] s/sf] ef/af6 d'Qm ug{ ;lsG5 . u/Lljsf] /]vfd'gL /x]sf, czQm, c;xfo,

c;Ifd, ljBfy{L{nfO{ kl/ro kqsf cfwf/df ;'xlnot b/df ef8f lng], lghL If]qn]

o:tf] ;x'lnot lbg ;xh?kdf :jLsf/ gug]{ x'gfn] tf]lsPsf] If]qdf ;x'lnot

ef8fdf ;fj{hlgs oftfoft ;+rfng ul/g' kb{5 / lghLIf]qsf Joj;foLnfO{

;/sf/n] cg'bfg -Subsidy_ lbg' kb{5 .

d§Lt]nsf] d"Non] bfp/fsf] k|of]unfO{ k|efljt ub{5. o;n] jg km8flgnfO{ k|efljt

ub{5 / jftfj/0fLo ;d:of klg ;[hgf ub{5 . o;}u/L d§Lt]n Go"g cfo ePsf

ju{n] a9L k|of]u ug]{ x'+bf o;df nufOg] s/n] s/ k|0ffnLnfO{ c;dfg agfp+5 .

csf]{tkm{ d§Lt]ndf s/ gnufPdf o;n] l8h]nsf] ;§f d§Lt]n k|of]u ug{ k|]l/t

ub{5 . l8h]n / d§Lt]n cf+lzs ?kdf k|lt:yfkg x'g] j:t' x'g\ . oL b'O{dWo] Pp6fdf

s/ nufp+bf / csf]{df gnufp+bf c;Ifdtf ;[hgf x'G5 .

eG;f/ dx;'n, cGtMz'Ns, d"No clej[l4 s/ h:tf] ;jf/L ;fwgsf] k}7f/L jf

v/Lbdf nfUg] s/af6 a9L /fh:j k|fKt ug]{ jf OGwg / jflif{s btf{ / gjLs/0f

b:t'/df a9L s/ nufpg] eg]/ pko'Qm lg0f{o ul/g' kb{5 . s/sf] b/ ;8s k|of]u

u/] jfktsf] ;]jfsf] d"No c;'n ug]{ lx;fjn] cyf{t s/sf] ef/ ;LdfGt nfut c;'n

ug]{ lsl;dsf] x'g' kb{5 . 6fo/ / 6\o"jsf] pkof]u / ;8ssf] u'0f:t/sf] ljkl/t

;DaGw x'G5 . ;8s hfdsf] lx;fjn] u|fdL0f If]qdf eGbf zx/L If]qdf a9L b/

sfod ul/g' kb{5 .

ljb]zaf6 k}7f/L ul/g] ;jf/L ;fwgaf6 pTkGg x'g] nfut c;'n ug{ To:tf ;fwgdf

k|j]z ljGb'df Psd'i6 s/ nufpg kb{5 . tf}n a9L ePsf ;jf/L ;fwgn] ;fdflhs

nfut a9L ;[hgf ug]{ x'+bf To:tf ;jf/L ;fwgdf a9L b/ tf]lsg' kb{5 . O{Gwgdf

s/ nufPdf Tof] s/ gltg{sf nflu To:tf ;jf/L ;fwgsf] 6\of+s 7'nf] x'g] / ;of}+

ln6/ O{Gwg ljb]zaf6} e/]/ Nofpg] x'bf O{Gwg s/ k|efjsf/L x'b}g .

~ 318 ~


(=@ g]kfn ;/sf/sf] s/

g]kfn ;/sf/n] ;jf/L ;fwgdf eG;f/ dx;'n, cGtMz'Ns, / d"No clje[l4 s/

nufO/x]sf] 5 . o;}u/L ;jf/L ;fwg btf{ b:t'/, x/]s jif{ gjLs/0f b:t'/, rfnssf]

nfO;]G; b:t'/, rfns nfO;]G; gjLs/0f b:t'/, ;8s ;'wf/ b:t'/, ;8s–pks/

-/f]8;];_ cflb nfUg] u/]sf] 5 . :k]o/ kf6{; tyf 6fo/ 6\o"jdf klg s/ nfUg]

u/]sf] 5 . o;}u/L k]6«f]n, l8h]ndf klg ljleGg lsl;dsf s/ nfUg] u/]sf 5g\ .

xfn g]kfn cfon lgudn] dfq k]6«f]n, l8h]nsf] k}7f/L ug]{ u/]sf] 5 . o;sf] d"No

cGt/f{li6«o lx;fjn] to ul/G5 / s/ 36fpg Go"g ljhsLs/0f ug]{ ;+efjgf sd

/xG5 . t;y{ eljiodf cfoft v'Nnf ePklg d"Nof+sgsf] ;d:of vf;} x'g] b]lvb}g .

k]6«f]n, l8h]ndf lglb{i6 b/ nufPklg kl/df0f 36a9 ug{ ufx|f] x'g] x'+bf To;af6

/fh:j r'xfj6 x'g] ;+efjgf sd /xG5 . o;/L O{Gwgdf nfUg] s/sf] k|zf;g ;/n

x'g] / To:tf] s/ ;+sng ug]{ vr{ sd x'G5 .

(=# lhNnf ljsf; ;ldltsf] s/

lhNnf ljsf; ;ldltn] cfˆgf] ;|f]taf6 lgdf{0f u/]sf] jf cfkm"nfO{ x:tfGt/0f eO{

cfPsf] ;8s, af6f] tyf k'naf6 cfjfudg ug]{ ;jf/L tyf oftfoftsf ;fwgdf

k6s] ;jf/L s/ nufpg ;Sg] Joj:yf 5 eg] o:tf] s/ /fhdfu{ tyf ;xfos

/fhdfu{df nufpg kfOb}g . lhNnf ljsf; ;ldltn] o; cg';f/sf] k6s]] ;jf/L

s/sf] ;§fdf jflif{s ?= !,*)) ;Dd lnO{ jflif{s ;jf/L kf; lbg ;Sg] Joj:yf

5 . k6s] ;jf/L s/af6 p7fO{Psf] s/ ;DalGwt ;8ssf] dd{t ;Def/ sfo{df

dfq vr{ ug'{ kb{5 .

(=$ gu/kflnsfsf] s/

gu/kflnsfn] klg cfˆgf] If]qleqsf tf]lsPsf] ;jf/Ldf ;jf/L btf{ tyf jflif{s

;jf/L s/ / cfˆgf] If]qdf cfpg] ;a} k|sf/sf ;jf/Ldf k6s] ;jf/L ;fwg s/

nufpg ;Sg] Joj:yf 5 . Ps gu/kflnsfn] ;jf/L btf{ tyf jflif{s ;jf/L s/

lnPkl5 csf]{ gu/kflnsfn] To:tf] ;jf/L btf{ tyf jflif{s ;jf/L s/ lng kfp+b}g .

gu/kflnsf cfkm}+n] agfPsf] jf cfkm"nfO{ x:tfGt/0f eO{ cfPsf] ;8sdf k6s]

;jf/L s/ nufpg ;Sg] 5 . ;jf/L btf{ tyf jflif{s ;jf/L s/ nfu]sf ;jf/L

~ 319 ~

;jf/L ;fwg s/

;fwgdf ;f]xL gu/kflnsfleq k6s] ;jf/L s/ nufpg kfOb}g . o;}u/L o:tf] s/

/fhdfu{ tyf ;xfos /fhdfu{df klg nufpg kfOb}g . k6s] ;jf/L s/af6 ;+sng

ul/Psf] /fh:j ;DalGwt ;8ssf] dd{t ;Def/ sfo{df dfq vr{ ug'{ kb{5 .

gu/kflnsf If]qdf 7]nf, l/S;f, 6fFuf, btf{ u/L gDa/ lbP afkt gu/kflnsfn]

?=!% b]lv ?=%) ;Dd ;jf/L btf{ s/ nufpg ;S5g\ . gu/kflnsfn] cfkm"n]

Joj:yf u/]sf] ;jf/L kfs{df kfls{Ë ul/Psf ;jf/L ;fwgdf kfls{Ë z'Ns nufpg

;Sg] Joj:yf 5 . o:tf] z'Ns a;, ldgLa;, 6«s, 6«ofS6/df kfls{Ë ug]{ ;dosf]

cfwf/df Ps k6sdf j9Ldf ?= $) ;Dd nufpg ;lsG5 . o;}u/L gu/kflnsfn]

cfk"mn] lgdf{0f u/L ;~rfng u/]sf] cfw'lgs ;'ljwf ;DkGg a;kfs{df gu/kl/ifb\n]

lgwf{/0f u/] adf]lhdsf] kfls{Ë z'Ns nufpg ;Sg] Joj:yf 5 . o;sf ;fy}

gu/kflnsfn] cfk"mn] tf]s]sf] sf/ kfls{Ë If]qdf kfls{Ë ug]{ sf/df kfls{Ë ug]{

;dosf] cfwf/df Ps k6sdf a9Ldf ?= @) ;Dd kfls{Ë z'Ns nufpg ;Sg]5 .

o; afx]s cGo ;jf/L ;fwgx¿sf nflu gu/kflnsfn] Joj:yf u/]sf If]qx¿df

kfls{Ë ;dosf] cfwf/df ?= !) ;Dd kfls{Ë z'Ns nufpg ;S5 .

(=% ufpF ljsf; ;ldltsf] s/

ufpF ljsf; ;ldltn] klg cfkmgf] If]qleqsf tf]lsPsf] ;jf/L;fwgdf ;jf/L btf{

tyf jflif{s ;jf/L s/ / cfˆgf] If]qdf cfpg] ;a} k|sf/sf ;jf/L ;fwgdf k6\s]

;jf/L ;fwg s/ nufpg ;Sg] Joj:yf 5 . ufpF ljsf; If]qleqsf tf]lsPsf]

;jf/Ldf ;jf/L btf{ tyf jflif{s ;jf/L ;fwg s/ / cfˆgf] If]qdf cfpg] ;a}

k|sf/sf ;jf/Ldf k6\s] ;jf/L ;fwg s/ nfUg] Joj:yf 5 . g]kfnleq k|j]z

u/]sf] tf]lsPsf] ;jf/L ;fwgdf pQm ;jf/L ;fwg ;a}eGbf klxn] ljb]zaf6 h'g

ufpF ljsf; ;ldltsf] If]qleq k|j]z u5{ ;f] If]qsf] ufpF ljsf; ;ldltn] tf]lsP

adf]lhd s/ nufpg ;S5 / Ps ufpF ljsf; ;ldltsf] If]qleq s/ lt/]kl5

cGoq k'gM To:tf] s/ gnfUg] Joj:yf 5 . ljb]zdf btf{ ePsf ;jf/L ;fwg

ljb]zaf6 klxnf] ufpF ljsf; ;ldltdf k|j]z ubf{ k|j]z lbg] ufpF ljsf; ;ldltn]

a9Ldf tL; lbg;Dd dfq k|lt lbgsf lx;fjn] tf]lsPsf] b/n] ;jf/L ;fwg s/

nufpg ;S5 . ufpF ljsf; ;ldlt cfkm}+n] agfPsf] jf cfkm"nfO{ x:tfGt/0f eO

cfPsf] Ps lsnf]ld6/ eGbf a9Lsf] u|fe]n jf kLr ;8sdf k6\s] ;jf/L s/

nufpg ;Sg]5 .

~ 320 ~


(=^ ;d:of

;jf/L ;fwgdf ljleGg txdf ljleGg lgsfox¿af6 ljleGg k|sf/sf s/x¿ nfUg]

u/]sf 5g\ . o;af6 s/ k|0ffnL cgfjZos?kdf emGeml6nf] ePsf] 5 .

(=& ;'emfj

k/Dk/fut?kdf ;8s jf ;jf/L ;fwgdf nufOg] s/nfO{ ;8s k|of]u jfkt lnOg]

nfe s/sf ?kdf lnOGYof] . t/ ;jf/L ;fwgsf] k|of]un] jftfj/0fdf k|lts'n c;/

kfg]{, hg :jf:Yo ljufg]{, ;8s hfd e} c?nfO{ c;'ljwf x'g], ;8s b'3{6gf x'g]

cflb ePsf]n] klg xfn ;8s÷;jf/L ;fwgdf s/ nufpg kg]{ cfjZostf a9\b}

uPsf] 5 . of] s/ ;jf/L ;fwg btf{ tyf gjLs/0f b:t'/, ;8ssf] k|of]u u/] jfkt

k6\s] b:t'/, ;8s jf k'n 6f]n jf OGwgdf nufpg ;lsG5 . of] s/ jftfj/0fLo

cfwf/df s]Gb|Lo txdf nufpg pko'Qm x'g] ePtf klg ;+3fTds Joj:yfdf :jf:Yo

;]jf k|bfg ug]{ sfo{df k|b]z j9L lhDd]jf/ x'g'kg]{ kl/k|]Iodf o; s/nfO{ k|fb]lzs

txdf nufpg' kg]{ x'G5 . o;sf ;fy} ;+3fTds zf;g Joj:yfdf ;jf/L ;fwg

btf{ tyf gjLs/0f k|fb]lzs ;/sf/sf] clwsf/ If]q leq x'g] ePsf]n] klg of] s/

p7fpg] lhDdf klg k|fb]lzs ;/sf/nfO{ lbg' /fd|f] x'G5 . :yfgLo txdf nfUg]

jflif{s ;jf/L ;fwg s/ klg k|fb]lzs ;/sf/nfO{ ;+sng u/]/ ;+slnt /fh:jsf]

lglZrt k|ltzt :yfgLo lgsfonfO{ lbg] Joj:yf ul/g' kb{5 . s/sf] b/df k|fGtx¿

aLr 7"nf] leGgtf ePdf To;n] ;jf/L ;fwg btf{ tyf gjLs/0fdf sd b/ ePsf]

If]qtkm{ k|jflxt ug{ ;Sg] ePsf]n] k|fGtx¿aLr ;dGjo sfod u/L b/df Ps?ktf

sfod ul/g'' kb{5 . ;jf/L ;fwgsf] b/ ;jf/Lsf] OlGhg, tf}n / cfo'df cfwfl/t

x'g' kb{5 . 7"nf ;jf/L ;fwgn] ;8s l56f] / a9L laufg]{ / k'/fgf] ;jf/L ;fwgn]

jftfj/0f a9L k|b"lift ug]{ x+'bf ltgLx¿df a9L b/sf] s/ nfUg' kb{5 .

xfn ;8s tyf ;jf/L ;fwgdf s]Gb|Lo tyf :yfgLo txdf ljleGg s/ nfUg] u/]sf

5g\ . s]Gb|df ;8s lgdf{0f tyf ;Def/ b:t'/, ;8s dd{t tyf ;'wf/ b:t'/ /

;jf/L ;fwg dfly eG;f/ dx;'n, cGtMz'Ns tyf d"No clej[l4 s/ nfUb} cfPsf

5g\ . oL s/x¿df ;8s lgdf{0f tyf ;Def/ b:t'/ sf/, hLk, Eofg nufotsf

;jf/L ;fwgx¿df d"Nosf] %Ü n] nfUb5 eg] df]6/ ;fOsndf l;= l;= sf] cfwf/df

lglb{i6 b/df s/ nfUg] Joj:yf 5 . xfn k]6«f]nsf] k}7f/Ldf k|lt ln6/ rf/ ?k}ofF /

l8h]nsf] k}7f/Ldf k|lt ln6/ b'O{ ?k}ofFsf b/n] nflu /x]sf] ;8s dd{t tyf ;'wf/

~ 321 ~

;jf/L ;fwg s/

b:t'/nfO{ vf/]h ul/g' kb{5 / k]6«f]n, l8h]n h:tf kbfy{df cGtMz'Ns nfUg] Joj:yf

ul/g' kb{5 . ;jf/L ;fwg k}7f/L ubf{ nfUg] eG;f/ dx;'nsf] b/ 36fP/ jflif{s

;jf/L ;fwg s/sf] b/ a9fpg] gLlt cjnDjg ug'{ kb{5 .

;jf/L ;fwgsf] clen]v Jojl:yt tyf :jrflnt x'g' kb{5, . ;jf/L ;fwgsf] %

jif{sf] gjLs/0f Ps}k6s ug{ ;lsg] Joj:yf x'g' kb{5, / gjLs/0f eP gePsf]

:jtM yfxf x'g] k|0ffnL ljsf; u/L nfu" ul/g' kb{5 . ;fj{hlgs oftfoft ;DjGwL

l6s6 jf s'kg x'nfs jf v'b|ftxaf6 ljqmL ug{ ;Sg] / oftfoftsf ;fwg kl/rfng

ug]{ JolQmn] Redeem ug{ ;Sg] Joj:yf ug{' kb{5 .

~ 322 ~


!)=! kl/ro

cfof]un] ljleGg ;+3, ;+:yf tyf ju{;+u ljleGg If]qdf u/]sf] 5nkmn÷cGt/lqmof

sfo{qmdsf ;xefuLx¿n] g]kfn ;/sf/n] ;fdflhs ;'/Iff sfo{qmd nfu" ug'{ kg]{ /

o:tf] sfo{qmdn] s/bftfdf s/ ltg]{ efjgf a9fpg] ;'emfj lbPsf lyP . s/bftfdf

:jo+ s/ ;xeflutf a9fpg ;fdflhs ;'/Iff sfo{qmd ;xof]uL x'g] / ;fdflhs

;'/Iff of]hgfsf] sfof{Gjog cfw'lgs /fHosf] Pp6f dxTjk"0f{ sfo{ ePsf]n] g]kfndf

klg o;sf] If]q lj:tf/ ub}{ hfg' kb{5 eGg] cfof]usf] ;'emfj 5 .

;fdflhs ;'/Iff eGgfn] ;dfhsf c;Qm, c;xfo, c:j:y, j[4, afns JolQmsf]

nflu /fHon] k|bfg ug]{ ;+/If0f eGg] j'lemG5 . o; cGtu{t j[4, c;xfo, czQm

JolQmnfO{ k|bfg ul/g] eQf, pQ/hLjL -Survivors_ nfO{ lbOg] nfe, lj/fdL tyf

;'Ts]/L ;DjGwL nfe, /f]huf/L hf]lvd ;DjGwL eQf, j]/f]huf/ eQf, / Go"g cfo

ePsf kl/jf/nfO{ lbOg] ;xfotf kb{5g\ . ;fdflhs ;'/Iff cGtu{t JolQmn] cfkm"

sdfpg of]Uo ePsf] cj:yfdf ;fdflhs ;'/Iff sf]ifdf u/]sf] of]ubfgsf] cfwf/df

lgh cjsfz ePkl5 lghsf] cfDbfgLsf] lg/Gt/tf sfod ug{ ;fdflhs ;'/Iff

jfkt lbOg] /sd klg kb{5 .

;fdflhs ;'/Iff ;Gb{edf /fli6«o tyf cGt/f{li6«o :t/df ljleGg k|ofzePsf

5g\ . dfgj clwsf/sf] ljZjJofkL 3f]if0ff cg';f/ ;dfhsf] ;b:osf] x}l;otn]

k|To]s JolQmnfO{ ;fdflhs ;'/Iffsf] clwsf/ x'g]5 / k|To]s JolQmnfO{ /fli6«o

k|oTg / cGt/f{li6«o ;xof]u dfkm{t tyf k|To]s /fHosf] ;+u7g / ;fwg cg'?k

;fdflhs ;'/Iff of]hgf

cWofo

!)

~ 323 ~


p;sf] k|lti7f / JolQmTjsf] :jtGq ljsf;sf nflu ckl/xfo{ cfly{s ;fdflhs

/ ;f+:s[lts clwsf/ pkef]u ug]{ clwsf/ x'g]5 . o;sf ;fy} k|To]s JolQmnfO{

:t/o'Qm hLjgsf] clwsf/ 5, h;df kl/jf/sf] :jf:Yo / sNof0fsf] nflu kof{Kt

hLjg:t/sf] clwsf/ kb{5g\ / o; cGtu{t uf+;, af;, skf;, cf}ifwf]krf/

;'ljwfx¿ / cfjZos ;fdflhs ;]jfx¿ klg ;lDdlnt 5g\ . lj/fdL, c;dy{tf,

ljw'/÷ljwjf, j'9];sfn jf lghsf] sfj' jflx/sf] c? kl/l:yltdf ;fwg cefj

ePdf ;'/Iffsf] clwsf/ x'g]5 .

cGt/f{li6«o >d ;+u7gn] sfdbf/ / sd{rf/Lsf] ;fdflhs ;'/Iff ;DjGwL ljifox¿df

Go"gtd dfkb08 sfod u/]sf] 5 h;df /f]huf/Ldf x'g] b'3{6gf / rf]6k6s jfktsf]

;'ljwf, czQmtf ;'ljwf, lj/fdL x'+bf cf}ifwf]krf/ ;'ljwf, dft[Tj ;+/If0f ;'ljwf,

kl/jf/ / afnaRrfsf] x]/rfx ;'ljwf, j]/f]huf/L ;'ljwf, j[4 cj:yfsf] ;'ljwf /

cfl>t kl/jf/ x]/rfx ;'ljwf kb{5g\ .

;+;f/sf ljleGg b]zx¿df s'g} g s'g} lsl;dsf] ;fdflhs ;'/Iff Joj:yf sfod

ePsf] kfOG5 . ;fdflhs ;'/Iffsf] If]q s'g} b]zdf Jofks x'G5 eg] s'g} b]zdf

;Lldt . vf; u/]/ :sfG8Lg]leog b]zx¿df ;fdflhs ;'/Iffsf] /fd|f] Joj:yf ePsf]

kfOG5 . oL b]zx¿df aRrfb]lv j[4;DdnfO{ ;xof]u ug{sf nlfu ljleGg lsl;dsf

;fdflhs ;'/Iff ;DjGwL sfo{qmd ;+rfng ul/Psf] kfOG5 . blIf0f PzLofnL

d'n'sx¿df ;fdflhs ;'/Iff Joj:yf xfn;Dd ;Lldt dfqfdf k|of]u ePsf] kfOPtf

klg o;sf] If]q lj:tf/ ug]{ k|ofze}/x]sf 5g\ .

!)=@= g]kfndf ;fdflhs ;'/Iff of]hgf

g]kfndf ;fdflhs ;'/Iff Joj:yf ;Lldt ?kdf dfq k|of]u ePsf] 5 . ;fj{hlgs

-lghfdlt, k|x/L, ;z:q k|x/L, ;]gf / lzIfs_ ;]jfsf] lgj[lQ kl5 pkbfg jf

lgj[lQe/0fsf] Joj:yf 5 . of] of]ubfg /lxt -Non-contributory_ Joj:yfdf

cfwfl/t 5 . cyf{t o; cGtu{t eljiodf k]G;g ltg{sf] nflu AolQmx¿sf] of]ubfg

/sd hDdf ul/b}g . o:tf] Joj:yf cGtu{t s'g} JolQmsf] of]ubfg / lghn] kfpg]

nfesf] aLr k|ToIf ;DjGw /xb}g . sfdbf/÷sd{rf/LnfO{ o:tf] ;'ljwf k|bfg ug{

;fj{hlgs k|lti7fgdf bfloTjsf] Joj:yfkgsf] nflu /sd 5'6\ofpg] (Funding) ;d]t ug]{ ul/Psf] kfO{b}g . sd{rf/L ;+rosf]if / gful/s nufgL sf]ifsf ;fdflhs

;'/Iffsf sfo{qmdx¿df of]ubfgd"ns cfwf/df efu lng kfpg] Joj:yf 5 .

~ 324 ~


lj=;+= @)%! b]lv Go"g cfo ePsfx¿sf nflu ;fdflhs ;xfotf sfo{qmd z'?

ul/Psf] 5 / o;sf] If]q qmdzM lj:tf/ ub}{ nluPsf] 5 . of] Ps lsl;dsf] Means

Tested of]hgf xf] . o; cGtu{t e/kbf]{ cfosf] ;|f]t gx'g] h]i7 gful/s, c;xfo,

ljwjf, dlxnf tyf ckfË kb{5g\ . cf=j= @)^%÷^^ b]lv o;nfO{ cem lj:tf/

u/L Psn dlxnf, nf]kf]Gd'v cflbjf;L, hghftLnfO{ ;fdflhs ;'/Iff eQf pknAw

u/fOPsf] 5 . To:t} afn ;+/If0f cg'bfg ;d]t k|bfg ul/+b} cfOPsf] 5 . o;

;DjGwL vr{ ;/sf/L /fh:jaf6 Joxf]l/G5 .

>d P]g, @)$* df bz hgf jf ;f]eGbf a9L sfdbf/ jf sd{rf/L sfd ug]{

k|lti7fgx¿sf sfdbf/ tyf sd{rf/Lx¿sf] nflu sNof0fsf/L Joj:yf ;DaGwL

k|fjwfgx¿ ;dfj]z ul/Psf 5g\ . tL k|fjwfgx¿nfO{ yk Jojl:yt ug{ >d

lgodfjnL, @)%) nfu" ul/Psf] 5 . sfdbf/ s6f}ltdf Ifltk"lt{, rf]6k6sdf Ifltk"lt{,

pkbfg, ;+rosf]if, cf}iflw pkrf/, labf, af]g;, /f]huf/Ldf k'gM k|fyldstf, dhb'/

sNof0fsf/L sf]ifsf] Joj:yf, b'3{6gf aLdf h:tf ;fdflhs ;'/Iffsf k|fjwfgx¿

/x]sf 5g\ . o;}u/L af]g; P]g, @)#) / af]g; lgodfjnL, @)#( åf/f sNof0fsf/L

sf]ifdf /sd hDdf ug]{ / pkof]u ug]{ ;DaGwL Joj:yf ul/Psf] 5 . af]g; P]g,

@)#) cg';f/ d'gfkmf ug]{ k|To]s k|lti7fgn] Ps cfly{s jif{df u/]sf] v"b d'gfkmfsf]

bz k|ltzt a/fa/sf] /sd sd{rf/Lx¿nfO{ af+8\g af]g; afkt 5'6\ofpg' k5{ .

laB"t P]g @)$( df v"b d'gfkmfsf] b'O{ k|ltzt a/fa/sf] /sd sd{rf/Lx¿nfO{

af+8\g af]g; afkt 5'6\ofpg' k5{ . o;sf] cnfjf >d P]gdf ePsf] Joj:yf

cg';f/ k|lti7fgsf] s'n d'gfkmfsf] % k|ltzt sd{rf/L af;:yfgsf] nflu 5'6\ofpg'

kg]{ ePtf klg pQm Joj:yf cfly{s b[li6sf]0fn] Jofjxfl/s gePsf]n] s]xL 7"nf

sf/vfgfdf afx]s cGosf] ;Gbe{df k|efjsf/L ePsf] kfO{b}g . af]g; cfly{s jif{

;dfKt ePsf] cf7 dlxgf leq ljt/0f u/L ;Sg' kb{5 . sd{rf/Ln] kfpg] af]g;

/sdsf] k|ltzt lgwf{/0f ubf{ k|lti7fgdf h'g cfly{s jif{sf] lgldQ af]g; ljt/0f

ug{sf] nflu /sd 5'6\ofOPsf] xf], ;f] /sdnfO{ Ps ;o cÍn] u'0fg ubf{ lg:sg]

u'0fg kmnsf] cÍnfO{ To:tf] cfly{s jif{df af]g; kfpg] 7xl/Psf sd{rf/Lx¿n]

kfPsf] s"n tna jf Hofnf /sdsf] cÍn] efu u/L lg:s]sf] efu kmnsf] cÍnfO{

af]g;sf] k|ltzt dfGg' kg]{5 . sd{rf/Ln] kfpg] af]g; b]xfosf] /sdeGbf a9L gx'g]

Joj:yf 5 M

~ 325 ~


• dfl;s ?= %,))) ;Dd tna jf Hofnf kfpg] sd{rf/Ln] cfkmgf] ^ dxLgfsf]

tna jf Hofnf a/fa/sf] /sd,

• dfl;s ?= %,))! b]lv ?= !%,))) ;Dd tna jf Hofnf kfpg] sd{rf/Ln]

cfˆgf] rf/ dxLgfsf] tna jf Hofnf a/fa/sf] /sd,

• dfl;s ? !%,))) eGbf a9L tna jf Hofnf kfpg] sd{rf/Ln] cfkmgf] tLg

dxLgfsf] tna jf Hofnf a/fa/sf] /sd .

cfo s/ P]g, @)%* df ePsf] Joj:yf cg';f/ sfdbf/ sd{rf/Lsf] pkbfg

h:tf bfloTj lglZrt u/L k|lti7fgn] cfˆgf] thlahdf rnfpg gldNg] u/L

cfˆgf] vftfaf6 :jLs[t k|fKt lgsfo -xfnsf] cj:yfdf gful/s nufgL sf]if h:tf]

:jLs[t cjsfz sf]if_ nfO{ e'Qmfg u/]sf] v08df o:tf] /sd e'QmfgLsf] ;dodfg}

vr{ s§L bfaL ug{ ;Sg] x'gfn] sltko lghL k|lti7fgn] o:tf /sd gful/s

nufgL sf]if h:tf] :jLs[t cjsfz sf]ifdf hDdf ug{ (Funded) yfn]sfn] sfdbf/

sd{rf/Ln] ;]jf lgj[lQ kl5 kfpg] pkbfg h:tf /sdsf] ;'lglZrttf ePsf] 5 .

of] Joj:yfnfO{ cem lj:t[t / k|efjsf/L agfpg cfaZos 5 .

;fdflhs ;'/Iff of]hgfdf gof+ cfofd yk ug]{ x]t'n] cfo s/ P]g, @)%* n] k|fs[lts

JolQmnfO{ :jLs[t cjsfz sf]ifdf nufgLsf nflu k|f]T;flxt ug{ s/ ;DjGwL ;'ljwf

lbPsf] 5 . o; cg';f/ s'g} k|fs[lts AolQmn] ?= # nfvdf ga9\g] u/L lgwf{/0fof]Uo

cfosf] Ps ltxfO{ /sd :jLs[t casfz sf]ifdf nufgL u/]df To:tf] /sd s/of]Uo

cfoaf6 36fpg kfp+5 .

csf]{tkm{, g]kfnsf] xfnsf] s"n >dzlQm Ps s/f]8 gfl3;s]sf] / ;f]sf] gAa]

k|ltzteGbf a9L sfdbf/ tyf sd{rf/Lx¿ c;+ul7t Pj+ cgf}krfl/s If]qdf sfo{/t

/x]sf 5g\ . t/ ltgLx¿sf] ;fdflhs ;'/Iff ;DaGwdf s'g} klg If]qaf6 ;Djf]wg x'g

;s]sf] 5}g . sl/a cf7 k|ltzt cf}krfl/s If]qdf sfo{/t >ldsju{sf] ;fdflhs

;'/Iff ;'lglZrt x'g g;s]sf] ljBdfg cj:yfdf cgf}krfl/s If]qdf sfo{/t

>ldsju{sf] ;fdflhs ;'/Iffsf] ;Defjgf Psbd} Go"g /x]sf] 5 .1 o; ljifodf

uDeL/tfk"j{s ljrf/ x''g' cfjZos 5 .

1 ;fdflhs ;'/Iff of]hgf ;DaGwL cWoog k|ltj]bg, @)^&

~ 326 ~


;fdflhs ;'/Iff of]hgfnfO{ Jofkstf lbg'kg]{ cfjZostf xfn}sf jif{x¿df j9\b} uPsf] b]lvG5 . o; ;Gbe{df g]kfnsf] cGtl/d ;+ljwfg, @)^# df ;fdflhs

;'/Iffsf] k|fjwfgx¿ ;dfj]z ul/Psf 5g\ . cGtl/d ;+ljwfgsf] wf/f !* n] g]kfnL gful/ssf] /f]]huf/L tyf ;fdflhs ;''/Iff ;DaGwL lgDg xssf] Joj:yf u/]sf] 5M

• k|To]s gful/snfO{ sfg"gdf Joj:yf eP adf]lhd /f]huf/Lsf] xs x'g]5 .

• dlxnf, >lds, j[4, ckfË tyf czQm / c;xfo gful/snfO{ sfg"gdf Joj:yf eP adf]lhd ;fdflhs ;'/Iffsf] xs x'g]5 .

• k|To]s gful/snfO{ sfg"gdf Joj:yf eP adf]lhd vfB ;Dk|e'Qfsf] xs x'g]5 .

g]kfn ;/sf/åf/f ljut !% jif{sf] cjlwdf ;fj{hlgs vr{ k'g/fjnf]sg cfof]u @)%&, ljQLo ;'wf/ ;'emfj sfo{bn @)%(, pRr:t/Lo ;/sf/L vr{ cfof]u, @)^! / ;/sf/L ah]6 Jo:yfkg tyf vr{ k|0ffnL k'g/fjnf]sg cfof]u, @)^^ u/L rf/j6f cfof]u÷sfo{bn u7g ePsf] kfOG5 / logLx¿n] lbPsf] ;'emfjx¿df klg ;fdflhs ;'/Iffsf s]xL kIfdf lg/Gt/?kdf pNn]v u/]sf] kfp+b5f}+ . pbfx/0fsf nflu oL rf/} k|ltj]bgdf sf]if ;lxtsf] lgj[lQe/0f k|0ffnL sfof{Gjog ug{ ;'emfj lbPsf] kfOG5 h'g cBflk sfof{Gjogof]Uo /x] klg sfof{Gjog ePsf] 5}g .

;fdflhs ;'/Iff ;DjGwdf ljleGg jif{sf jh]6 jStJodf ljleGg k|:tfjx¿ k]z ePsf b]lvG5g\ . pbfx/0fsf nflu cf= j= @)^^÷^& sf] ah]6 jStJodf ;fdflhs ;'/Iffsf sfo{qmdx¿ lj:tf/ ug{sf nflu ;fdflhs ;'/Iff s/ nufpg Ps cWoog ul/g] / ;fdflhs ;'/Iff s/sf] Joj:yf nfu" gul/P;Dd kfl/>lds cfo cfh{g ug]{ JolQmx¿af6 s/of]Uo cfosf] klxnf] :Nofadf Ps k|ltzt s/ nufpg] k|:tfj ul/Psf] lyof] .

cfly{s jif{ @)^*÷^( sf] ah]6 jQmJodf ;fdflhs ;'/Iff s/af6 of]ubfgstf{ sd{rf/L÷sfdbf/x¿sf] lxtdf k|of]u ug{ :yflkt ;fdflhs ;'/Iff sf]ifnfO{ cfly{s jif{ @)^*÷^( b]lv sfof{Gjogdf NofO{ o;af6 sfo{:yn b'3{6gf, k|hgg :jf:Yo / :jf:Yo aLdf h:tf l:sdx¿ z'? ul/g] / ;fdflhs ;'/Iff P]gsf] th{'df u/L pQm

P]gaf6 sf]ifdf /f]huf/bftf tyf ;/sf/sf] of]ubfg ;'lglZrt ul/g] k|:tfj ul/Psf]

lyof] . o;}u/L :yfoL ;fdflhs ;'/Iffsf] k|Tofe"ltsf nflu klxnf] r/0fdf sfo{:yn b'3{6gf, k|hgg :jf:Yo, a]/f]huf/ / :jf:Yo aLdf nfu" ul/g] s'/f g]kfn ;/sf/sf]

cfly{s jif{ @)&)÷&! sf] gLlt tyf sfo{qmd pNn]v ul/Psf] kfOG5 eg] cfly{s

~ 327 ~


jif{ @)&!÷&@ sf] ;/sf/sf] gLlt tyf sfo{qmdf ;fdflhs ;'/Iff ;DjGwdf lgDg

k|:tfj ul/Psf] 5M

• c;n >d ;DaGw, >d nrstf / ;fdflhs ;'/Iffsf] k|Tofe"ltsf ;fy

cf}Bf]lus nufgLsf] jftfj/0f tof/ ug{ >d ;DaGwL sfg"g ;+zf]wg ul/g],

• ;fdflhs ;'/Iff sfo{qmdnfO{ k|efjsf/L ?kdf sfof{Gjog ug{ PsLs[t

;fdflhs ;'/Iff P]g NofOg],

• ;fdflhs ;'/Iff ;DjGwL ljleGg sfo{qmdx¿df b]lvPsf] bf]xf]/f]kgf x6fpg /

k|ltkmn nfeu|fxL;Dd k'¥ofpg PsLs[t ;fdflhs ;'/Iff ljw]os th'{df u/L

Joj:yflksf ;+;bdf k|:t't ul/g],

• ;fdflhs ;'/Iff eQf ljt/0fnfO{ k|efjsf/L agfpg /fli6«o kl/rokq tof/

gx'~h]n dtbftf kl/rokqnfO{ cfwf/ dflgg], /

• ;fdflhs ;'/Iff sf]ifsf] clen]v Joj:yfkg / of]ubfgstf{sf] afof]d]l6«s

kl/rokq tof/L u/L ljleGg ;ftj6f l:sd ;~rfng ul/g] .

o;/L ;fdflhs ;'/Iff Joj:yfnfO{ Jojl:yt ug{ ljleGg ;dodf ljleGg k|:tfjx¿

k]z ePsf ePtfklg xfn;Dd cfly{s jif{ @)^^÷^& b]lv ;fdflhs ;'/Iff s/sf]

?kdf kfl/>lds cfo cfh{g ug]{ JolQmx¿af6 s/of]Uo cfosf] klxnf] :Nofadf

Ps k|ltzt s/ s§f ug{] afx]s cGo If]qdf vf; k|ult x'g ;s]sf] 5}g / o;jfkt

of]ubfgstf{sf nflu s] s:tf] ;fdflhs ;'/Iff k|bfg ug]{ eg]/ lgSof}{n ePsf]

5}g . ;fdflhs ;'/Iff jfkt s§L ePsf] /sd ;fdflhs ;'/Iff sf]ifdf hDdf x'b}

cfPsf] 5, h'g lj= ;+= @)&@ sf] r}q;Dd sl/a ?= * cj{ k'u]sf]] 5 . o; ;Gbe{df

;fdflhs ;'/Iff sf]ifsf] ;+rfngfy{ k|zf;sLo sfo{ljlw lgoldt ug]{ P]g, @)!# sf]

bkmf @ n] lbPsf] clwsf/ k|of]u u/L g]kfn ;/sf/n] ;fdflhs ;'/Iff -;~rfng

/ Joj:yfkg_ lgodfjnL, @)^& hf/L u/L nfu" u/ ]sf] 5 eg] ;fdflhs ;'/Iff

;DaGwL Joj:yf sfof{Gjog ug]{ P]gsf] d:of}bf tof/ e} ;s]sf] 5 .

!)=#= ;fdflhs ;'/Iff of]hgfsf] :j?k

g]kfndf cfufdL lbgdf ;fdflhs ;'/Iff of]hgf ;+rfng ug{ gLltut, sfg"gL,

k|s[ofut tyf ;+:yfut Joj:yf ug{ cfjZos 5 . o;sf] p2]Zo æ;a}sf nflu ;fdflhs ;'/IffÆ (Universal Social Security) x'g'kb{5 . ;fdflhs ;'/Iff

~ 328 ~


of]hgf cGtu{t >d zlQmsfnflu pknAw u/fpg' kg]{ ;'/Iff of]hgfx¿, ;fj{hlgs lgj[lQe/0f, pkbfg, sd{rf/L ;+rosf]if, gful/s nufgLsf]if, sfo{:yn b'3{6gf ;'/Iff of]hgf, la/fdL ;'/Iff of]hgf, cf}ifwf]krf/ ;'ljwf of]hgf, dft[Tj ;+/If0f ;'/Iff of]hgf, cfl>t ;'/Iff of]hgf, kfl/jfl/s x]/rfx ;'/Iff of]hgf, :jf:Yo jLdf of]hgf, a]/f]huf/L ;'/Iff of]hgf, :j/f]huf/, s[ifs ;'/Iff of]hgf, tyf cgf}krfl/s If]qsf] nflu ;'/Iff of]hgf ;d]l6g' kb{5 . o;}u/L xfn nfu" e}/x]sf j[4, ljwjf, c;Qm, ckfË, nf]kf]Gd'v cflbjf;L cflb ;fdflhs ;xfotf sfo{qmdx¿ klg ;fdflhs ;'/Iff of]hgfsf] c+usf] ?kdf /flvg'kb{5 .

;fdflhs ;'/Iff tyf ;fdflhs ;xfotfsf] ?kdf xfn s]xL of]hgfx¿ nfu" e}/x]sf 5g\ . ltgLx¿ ljleGg sfg"g cGtu{t ljleGg ;+:yfåf/f ;+rflnt 5g\ . ltgLx¿ dWo] s]xL of]ubfg k|0ffnLdf cfwfl/t 5g\ eg] s]xL of]ubfg/lxt k|0ffnLdf cfwfl/t 5g\ . o;/L ;fdflhs ;'/Iff ;DjGwL ljleGg sfo{qmdx¿ ljleGg cfwf/df 5'§f5'§} ?kdf ;+rfng ubf{ To;af6 ljleGg ;d:of pTkGg x'g ;Sg] ;+efjgf ePsf] s'/f ljleGg b]zsf] cg'ejn] klg b]vfp+5 . o;}n] Psflt/ ljBdfg ;fdflhs of]hgfx¿ aLr PsLs/0f tyf ;dGjosf] vf+rf] 5 eg] csf]{tkm{ yk ;fdflhs ;'/Iff of]hgfx¿ nfu" ug'{ cfjZos 5 .

;fdflhs ;'/Iff of]hgfsf] c+usf] ?kdf /x]sf] of]ubfg (Contributory k|0ffnL cGt/ut ;+rflnt sd{rf/L ;+rosf]if, gful/s nufgL sf]if tyf cfo s/ P]g, @)%* cGtu{t ;+rflnt :jLs[t cjsfz sf]ifx¿df klg ;'wf/sf] vf+rf] 5 . cjsfz sf]ifsf] cjwf/0ffnfO{ cem Jofks agfpg k]G;g Joj:yfkg ug{ cfaZos b]lvG5 . o; ;Gbe{df xfn;Dd k|of]u ljlxg /x]sf] lgj[lQ sf]if P]g, @)$@ nfO{ s]xL kl/dfh{g u/L cuf8L a9\g ;lsG5 .

æ;a}sf nflu ;fdflhs ;'/IffÆ ;dosf] dfu xf] . o;sf] k|fKtLsf nflu 7f]; of]hgsf] cfjZostf x'G5 . o; ;Gbe{df ;fdflhs ;'/Iff of]hgfsf] th'{df, sfg"gL cfwf/, ;+u7gfTds :j?k, sd{rf/L Joj:yf, l/kf]l6{+u k|0ffnL tyf r/0fa4 ?kdf

sfof{Gjog ug]{ sfo{of]hgfsf] ?k/]vf sf]l/g' h?/L 5 .

!)=$ ;fdflhs ;'/Iff s/

;fdflhs ;'/Iff of]hgfnfO{ lbuf] agfpgsf nflu ljQLo ;fwgsf] vf+rf]

kb{5 . o:tf] ;fwg ;fwf/0ftof sd{rf/L tyf /f]huf/bftfaf6 of]ubfg /

~ 329 ~


;/sf/L /fh:jaf6 h'6fOG5 . ;fdflhs ;'/Iff of]hgfsf] nflu cfjZos ;fwg

sd{rf/L tyf /f]huf/bftfaf6 h'6fpg ljleGg b]zdf ;fdflhs ;'/Iff

s/÷of]ubfg k|0ffnL nfu" ul/Psf] kfOG5 h; cGtu{t ;fdflhs ;'/Iff sfo{qmdsf]

ef/ /f]huf/bftf tyf sd{rf/L b'j}n] Joxf]{5g\ . s;n] slt ef/ Joxf]g{] eGg]

;DaGwdf ;j{dfGo l;4fGt 5}g . s'g} k|0ffnL cGtu{t /f]huf/bftf tyf sd{rf/Ln]

cfwf cfwf Joxf]b{5g\, s'g}df sd{rf/L a9L t s'g}df /f]huf/bftfn] a9L . ;fdflhs

;'/Iff of]hgf ;/sf/L /fh:jaf6 klg ;+rfng ul/Psf x'G5g\ . s'g} b]zdf

;fdflhs ;'/Iff of]hgf ;+rfng ug{sf nflu ;fdfGo /fh:jaf6 ;fwg pknJw

u/fOG5 eg] s'g} b]zdf ;fdflhs ;'/Iffsf] nflu cfjZos /fh:j p7fpg 5'§} s/

nufOPsf] kfOG5 .

!)=% ;dli6ut ;'emfj

g]kfndf ;fdflhs ;'/Iff of]hgf ;+rfng ug{sf nflu xfn nufp+b} cfOPsf] ;fdflhs

;'/Iff s/nfO{ ljsl;t ub}{ hfg' kb{5 . To;df sd{rf/L tyf /f]huf/bftf b'j}sf]

a/fa/L of]ubfg x'g' kb{5 . z'?df sd{rf/Lsf] tnjaf6 b'O{ k|ltzt sfl6g'

kb{5 eg] ;f]xL a/fa/sf] of]ubfg /f]huf/bftfaf6 x'g' kb{5 . o;sf] cfwf/,

s/ cjlw tyf ljj/0f a'emfpg] / s/ ltg]{ k|lqmof JolQmut cfo s/ ;/x

x'g'kb{5 . of] s/ nfu" ePkl5 JolQmut cfo s/sf] b/df klg ;dfof]hg ul/g'kb{5

h;n] ubf{ ;fdflhs ;'/Iff s/ tyf JolQmut cfo s/sf] ef/ jt{dfg cfo s/sf]

ef/ eGbf a9L gxf];\ .

k|fs[lts AolQmn] lt/]sf] s/sf] s]xL c+z lglZrt pd]/kl5 cfd/0f lghn]

/ bDklt eP lghsf] d[To' kZrft ;d]t klt jf kTgLn] cfd/0f kfpg] u/L

lgj[lQ sf]if -Pension Fund_ jf aLdf dfkm{t Joj:yfkg ug{ ;lsG5 . o;/L

To:tf] sf]ifdf hDdf x'g cfPsf] /sdsf] lglZrt k|ltzt Joj:yfkg vr{ /

sf]ifdf /sd hDdf ug{ g;Sg] AolQmsf] nflu 5'6\ofO{ sf]if ;+rfng u/]sf]

v08df ;/sf/sf] hgtfk|ltsf] pQ/bfloTj Joj:yfkg ug{ w]/} 7'nf] Pj+ ;Ifd

cfwf/ tof/ x'g hfG5 . o;sf] nflu s/ bflvnf ug]{ k|fs[lts AolQmn] hDdf

u/]sf] lglZrt k|ltzt /sd k|To]s aif{ To:tf] sf]ifdf lghsf] nflu vf]lnPsf]

;fdflhs ;'/If0f vftfdf hDdf u/L k]G;g km08 Joj:yfkg ug{ ;lsG5 . o;/L

lgj[lQ sf]if (Pension Fund) sf] Joj:yfkg k|efjsf/L agfpb} nu]df s]xL

~ 330 ~


;dofGt/ kZrft ;f] sf]ifsf] nflu s/bftfaf6 5'§} ;fdflhs ;'/Iff s/ /sd

;d]t lng'kb{5 .

;fdflhs ;'/Iff of]hgfnfO{ bLuf] agfpgsf nflu lgj[lQe/0f ;DjGwL jt{dfg

of]ubfg /lxt Joj:yfsf] ;§f of]ubfgdf cfwfl/t Joj:yf nfu" ul/g' kb{5 .

o;}u/L of]ubfg lbg g;Sg]x¿sf] nflu ;+rfng ul/Psf ;fdflhs ;]jf sfo{x¿

;/sf/L /fh:jaf6 ;+rfng ub{{} hfg' kb{5 / ltgLx¿sf] If]q klg qmdzM lj:tf/

ul/g'kb{5 .

~ 331 ~

u}/ s/

cWofo

!!u}/ s/

!!=! kl/ro

d'n'ssf] cfly{s, ;fdflhs Pj+ ;jf{ËL0f If]]qsf] ;d[l4sf] ultnfO{ clwstd tLj|tf

lbgsf nflu ;/sf/n] /fhg}lts, ;fdflhs / cfly{s If]qdf ljleGg lsl;dsf

sfo{x¿ ;+rfng ug{'kg{] x'G5 . o;sf] nflu cGo s'/fx¿sf ;fy} /fh:jsf]

cfjZostf kb{5 . /fh:j s/ tyf u}/ s/sf] ?kdf kl/rfng ul/G5 . u}/ s/df

;/sf/n] pknAw u/fpg] j:t' tyf ;]jf k|fKt u/]sf] cfwf/df ul/g] e'QmfgL /sd,

z'Ns, b:t'/, ;fj{hlgs ;DklQsf] k|of]u u/]afkt ltg'{kg]{ /f]oN6L÷ef8f, ;/sf/L

nufgLaf6 k|fKt x'g] k|ltkmn, :j]lR5s ?kdf lbO{g] bfg bftAo / s'g} sfg"gsf]

pNn+3gaf6 k|fKt x'g] b08, hl/jfgf Pj+ hkmtnfO{ ;dfa]z u/]sf] kfO{G5 . u}/ s/

/fh:j lgDgfg';f/ tLg ;d"xdf juL{s/0f ug{ ;lsG5M

klxnf], clgjfo{ / s'g} sfo{sf] abnfdf ul/g] e'QmfgL (Compulsory and Requited Payments), h:t}M b08, hl/jfgf Pj+ hkmt .

bf];|f], :j]lR5s / k|ltkmnljlxg e'QmfgL (Voluntary and Unrequited Payments), h:t}M bfgbftJo / pkxf/ .

t];|f], :j]lR5s / k|ltkmn;lxtsf] e'QmfgL (Voluntary and Requited Payments), h:t}M k|zf;lgs ;]jf b:t'/, O{hfht b:t'/, ;/sf/L ;DklQsf] k|of]u u/] jfkt jf

a:t', ;]jf / ;DklQ vl/b jfktsf]] e'QmfgL .

;/sf/nfO{ k|fKt x'g] s/ /fh:j klxnf] / d'Vo ;|f]t ePtfklg /fh:jsf] s"n

;+/rgfdf u}/ s/ /fh:jsf] ;d]t dxTjk"0f{ of]ubfg /x]sf] x'G5 . s]xL xb;Dd eP

~ 332 ~


klg ljQLo Joj:yfsf] hf]xf] ug{sf nflu ;fj{hlgs ;]jfsf] ljlqmdf z'Ns nufpg]

k|rng /x]sf] 5 . cfly{s bIftfsf lx;fjn] s/sf] af]em cTolws ePsf] cj:yfdf

klg ;/sf/n] s]xL /fh:j u}/ s/sf ;|f]taf6 kl/rfng ug{] k|of; ub{5 .

!!=@ g]kfndf u}/ s/ /fh:j

g]kfndf cfo / d'gfkmfdf nfUg] cfo s/, j:t' tyf ;]jfsf] pkef]udf nfUg] d"No

clej[l4 s/, cGtMz'Ns tyf cGt/f{li6«o Jofkf/df nfUg] eG;f/ dx;'n nufot

o:t} k|s[ltsf s/, z'Nsaf6 k|fKt x'g] /sdnfO{ s/ /fh:j cGtu{t juL{s/0f

ul/Psf] 5 eg] ;/sf/L nufgLaf6 k|fKt Aofh, nfef+z, ;DklQaf6 k|fKt ef8f,

/f]oN6L, ;/sf/L j:t' tyf ;]jfsf] laqmLaf6 k|fKt x'g] /sd, k|zf;lgs ;]jf z'Ns,

b08 hl/jfgf / hkmt cflbaf6 k|fKt x'g] /sdnfO{ u}/ s/ /fh:j egL juL{s/0f

ul/Psf] 5 . g]kfnn] klg u}/ s/nfO{ /fh:jsf] dxTjk"0f{ ;|f]tsf] ?kdf kl/rfng

ug{ lg/Gt/ k|of; ub}{ cfO{/x]sf] 5 . ljleGg cfly{s jif{sf] /fh:j k/fdz{ ;ldltsf]

;'emfj / ;/sf/n] cfly{s jif{ @)%%÷%^ sf] ah]6b]lv g} u}/ s/ /fh:jdf ;'wf/

ug{] gLlt sfod /fVb} cfP tfklg o; aLrdf s]xL ;]jfx¿df lnOg] z'Nsdf j[l4

ug{'afx]s c? vf; ;'wf/ u/]sf]] kfOb}g . ljQLo ;'wf/ sfo{bn, @)%( n] u}/ s/

/fh:jsf If]qdf ug{'kg{] ;'wf/ / /fh:j b/ k'g/fjnf]sg ug{] ljifodf dxTjk"0f{

;'emfj lbPsf] kfOG5, h'g cBfjlw sfof{Gjog of]Uo /x]sf 5g\ . To;}u/L, u}/ s/s}

;'wf/ ug{]] qmddf cfly{s jif{ @)&)÷&! sf] ah]6 aStJodf ;/sf/n] u/]sf] 3f]if0ff

d'tfljs u}/ s/ /fh:jsf ljljw kIfx¿sf] cWoog u/L ;'emfj lbg @)&) sflt{s

* ut] ul7t æu}/ s/ /fh:j k|0ffnL ;'wf/ sfo{bn, @)&)Æ n] cfˆgf] k|ltj]bg

@)&) kmfu'gdf ;/sf/ ;dIf k|:t't ul/;s]sf] 5 .

u}/ s/ ;DaGwL cg]sf}+ sfg"gx¿ /x]sf / o;sf] ;+sngdf k|foMh;f] ;a} ;/sf/L

lgsfox¿ ;+nUg /x]sf sf/0f klg o;sf] k|zf;g ug{ sl7gfO ePsf] x'g' kb{5 .

o; afx]s u}/ s/ /fh:j ;DaGwL k|zf;g ug{] s'g} lglZrt lgsfo gtf]lsgfn]

klg slxn] cfGtl/s /fh:j ljefu t slxn] cy{ dGqfnon] ub{} cfPsf] kfOG5 .

o; lsl;dsf] s/ ;+sngdf w]/} lgsfox¿ ;+nUg x'g] / w]/} sfg"gx¿ k|of]u x'g]

sf/0fn] ;d]t lgofds ;+u7g, u}/ s/sf b/x¿nfO{ nfut k|efjL agfpg], ltgsf]

ljZn]if0f, k|If]k0f, ;+sng, clen]vLs/0f h:tf cfwf/e"t ljifodf ;'wf/ ug{]tkm{

sd Wofg s]lGb|t ePsf] cfef; x'G5 .

~ 333 ~

u}/ s/

u}/ s/ /fh:jsf] k|efjsfl/tfsf ;Gbe{df ljZn]if0f ubf{ d'VotM gLltut :ki6tfsf]

sdL, lglZrt ;+:yfut Joj:yfsf] cefj, sfo{ljlwut hl6ntfsf ;fy} Jofks

sfo{If]qsf afjh"b klg sfo{d"ns aGg g;s]sf ;fj{hlgs ;+:yfgx¿sf] cj:yf

h:tf tTjx¿ jfws /x]sf] b]lvG5 . o;} ul/ u}/ s/ /fh:j sfof{Gjog ug{]

;j}h;f] ljifout lgsfox¿n] Go"g k|fyldstf lb+bf klg o; If]qdf x'g' kg{]

;fdlos kl/jt{g Pj+ ;'wf/ gePaf6 u}/ s/ /fh:j ck]lIft :t/df kl/rfng ug{

g;lsPsf] l:ylt /x]sf] 5 . ;doqmddf d'n'ssf] cfly{s ultljlw Pj+ ;]jf If]qdf

ePsf] lj:tf/ tyf s"n /fh:jdf ePsf] lg/Gt/sf] a[l4nfO{ b[li6ut ubf{ s"n

/fh:jdf u}/ s/ /fh:jsf] of]ubfg pNn]vlgo x'g ;Sg] oy]i6 ;Defjgf eP klg

o;sf] ljkl/t xfn}sf jif{x¿df u}/ s/ /fh:jdf pNn]Vo lu/fj6 cfPsf] kfp+5f}+ .

csf{] tkm{ ljut !) jif{sf] u}/ s/ /fh:jsf] a[l4 b/nfO{ x]bf{ o;df nueu jif}{

lkR5] ptf/ r9fjsf] l:ylt b]lvG5 . o; tYoaf6 u}/ s/ /fh:jnfO{ ;do ;fk]If

agfO{ o; >f]taf6 a9L eGbf a9L /fh:j kl/rfng ug{] tkm{ vf;} Wofg lbPsf]

b]lvb}g jf s/ /fh:jtkm{ qmlds a[l4 e} /x]sf] x'+bf of] If]q k|fyldstfdf gk/]sf]

x'g ;S5 . kmn:j?k uPsf] bz jif{b]lv s"n /fh:jdf / s"n ufx{:Yo pTkfbgdf

o; s/sf] c+z pNn]Vo ?kdf a9fpg g;s]sf] tYof+saf6 b]lvG5 .

s'n /fh:j kl/rfngdf u}/ s/ /fh:jsf] of]ubfg 36\b} hfg'df ;/f]sf/jfnf

lgsfox¿af6 o; If]qdf lbOPsf] Go"g k|fyldstf g} Pp6f d'Vo sf/0f xf] .

vf; ul/ u}/ s/ /fh:j eGbf s/ /fh:j kl/rfngdf ul/Psf gLltut :ki6tf,

;+:yfut ;'wf/, ;"rgf k|ljlwsf] cjnDag;+u} ul/Psf] sfo{ljlwut ;'wf/x¿n]

o;sf] k|efjsfl/tfdf clea[l4 x'+b} uPsf]n] klg s'n /fh:jdf u}/ s/ /fh:jsf]

cg'kft sd x'+b} uPsf] b]lvG5 . o;sf] cltl/Qm u}/ s/ /fh:jdf of]ubfg ug{]

If]qx¿ h:t}, ;fj{hlgs j:t' tyf ;]jf k|jfxdf ;dofg's"n kldf0ffTds Pj+

u'0ffTds tj/df ljljlws/0f ug{ g;lsPsf], ;fj{hlgs ;+:yfgx¿sf] lg/Gt/ /

a9\bf] gf]S;fgLaf6 ;/sf/nfO{ k|fKt x'g] nfef+zdf a[l4 x'g g;s]sf], lglhs/0f

sfo{ ;DkGg e} ;s]sf sltko ;fj{hlgs ;+:yfgx¿sf] hUuf, d]lzg nufotsf

ljBdfg l:y/ ;DklQsf] ;b'kof]u x'g g;s]sf], k|fs[lts ;|f]t / ;fwgsf] ;b'kof]u

ug{ g;Sbf /f]oN6L nufotsf u}/ s/ /fh:j kl/rfng k|efjsf/L x'g g;s]sf],

u}/ s/sf] b/ / bfo/fnfO{ ;dofg's"n a[l4 / lj:tf/ ug{ g;s]sf] tyf o; If]qdf

glthfd"ns cg'udg Pj+ d"Nof+sg ug{ g;s]sf]n] klg s'n /fh:jdf u}/ s/

/fh:jsf] of]ubfg 36\b} uPsf] kfOG5 .

~ 334 ~


!!=# u}/ s/ /fh:jsf ljBdfg ;|f]tx¿

cGt/f{li6«o d'b|f sf]ifaf6 ;/sf/L ljQLo tYof+s clen]v / k|:t't ug{sf nflu

tof/ ul/Psf] 9f+rf / dfgb08;+u d]n vfg] u/L g]kfnn] cfly{s jif{ @)^*÷^(

b]lv nfu" u/]sf] cfly{s ;+s]t tyf juL{s/0f cg';f/ u}/ s/ /fh:jsf ;|f]tx¿nfO{

d'ntM b]xfo adf]lhd kfFr ju{df ljefhg ul/Psf] 5M

!!=#=! ;/sf/L ;DklQaf6 k|fKt x'g] u}/ s/

;/sf/L ;DklQsf] nufgLaf6 k|fKt x'g] k|ltkmn h:t} Aofh tyf nfef+z, ;/sf/L

;DklQsf] k|of]uaf6 ;/sf/nfO{ k|fKt x'g] ef8f, k|fs[lts ;Dkbf -vfgL, hn,

ag h+un, hldg, cfsfz cflb_ jf ;/sf/L ;DklQ Jofj;flos k|of]hgsf] nflu

k|of]u ug]{ u/L lbO{Psf] sfg'gL clwsf/ jfkt k|fKt x'g] /f]oN6L cflbnfO{ ;/sf/L

;DklQaf6 k|fKt x'g] u}/ s/ /fh:j cGtu{t /flvPsf] 5

-s_ AofhM ;/sf/n] k|jfx u/]sf] C0f jfkt ;DalGwt ;fj{hlgs lgsfox¿n]

tf]lsPsf] ;do / tf]lsPsf] b/df e'QmfgL u/]sf] Aofh o; cGtu{t kb{5 .

-v_ nfef+zM ;fj{hlgs ;+:yf :yfkgfsf] ;dodf jf cGo ;dodf k"+hL j[l4 ubf{

;/sf/n] ;fj{hlgs ;+:yfx¿sf] z]o/df u/]sf] nufgLjfkt ;/sf/n] k|fKt ug]{

nfef+z o; cGtu{t kb{5 .

-u_ ef8f tyf /f]oN6LM ;/sf/L hUuf, ejg tyf cGo crn ;DklQx¿ s'g} JolQm

jf lgsfon] k|of]u u/] jfkt ;/sf/nfO{ k|fKt x'g] axfn /sd, Sofl;gf] /f]oN6L,

hldgd'lg / hldgdfly /x]sf ax'd"No k|fs[lts ;|f]t ;fwgsf] bf]xg ug]{ u/L

s'g} vfgLsf]] ;j]{If0f ug]{ Ohfhtkq, vfgL pTvgg Ohfhtkq k|bfg ug]{,

pTvgg ul/Psf j:t'x¿sf] laqmLsf] cfwf/df lglZrt k|ltztn] ;+sng ul/g]

/f]oN6L, b]zdf k|fs[lts ?kn] pknAw hnsf] Jofj;flos pkof]uaf6 k|fKt

x'g] /f]oN6L, ljB't pTkfbg z'Ns, ljB't pTkfbg Ohfhtkq b:t'/ / gjLs/0f

b:t'/, ljB't pTkfbg, k|;f/0f / ljt/0fsf] ;j]{If0f cg'dltkq b:t'/ tyf ;f]sf]

gjLs/0f b:t'/, ljB't laqmL, cfof]hgf laqmL, hn ;DaGwL cfo, jg tyf jg

k}bfjf/ laqmL u/] jfkt k|fKt x'g] cfo, sf7 laqmL, lnnfd jf 5f]8k"hL{ hf/L

ubf{ k|fKt x'g] cfo, jGohGt' ;DaGwL cfDbfgL, r/L r/fO{ b:t'/, jGohGt'

~ 335 ~

u}/ s/

cf/If0f, lgs'~h ;+/If0f If]qsf] k|j]z z'Ns, lrl8ofvfgf k|j]z z'Ns, jg:klt

;DaGwL cGo cfDbfgL, gx/ jl/kl/sf] 3f+; laqmL / jg If]qsf] /f]oN6L o;

zLif{s cGtu{t kb{5g\ .

!!=#=@ j:t' tyf ;]jf laqmLaf6 k|fKt /sd

o; cGtu{t ;/sf/n] ljleGg j:t' tyf ;]jfsf] pTkfbg Pj+ l;h{gf u/L laqmL

ljt/0f jf x:tfGt/0f ubf{ ;f] jfkt k|fKt x'g] /sd / k|zf;lgs ;]jf k|bfg

u/]jfkt ;/sf/nfO{ k|fKt x'g] /fh:j u/L b'O{ ju{df afFl8Psf] 5 .

-s_ j:t' tyf ;]jf laqmLaf6 k|fKt /sdM o; cGtu{t ;/sf/n] laqmL ug]{ a:t'

jf ;]jfjfkt k|fKt x'g] /sdx¿ kb{5g\ . s[lif dGqfno / dftxtsf ljleGg

;/sf/L lgsfox¿n] pTkfbg ug]{ s[lif pTkfbgx¿ tyf ;f] ;DaGwL cfo -e'/f

df5f tyf vfg] df5f laqmL tyf lnnfd ug]{, kf]v/L / vf]nfdf df5f dfg]{ hfn

xfNg] b:t'/, vf]nf jf kf]v/Ldf df5f dfg]{ 7]Ssf, 3f+; laqmL, s'v/fsf] km"n

tyf rNnf laqmL, ;'+u'/ tyf ;'+u'/sf] aRrf laqmL, b"w, Wo", P06L/]lah EoflS;g

laqmL, 6f]s/L Kofls+u b:t'/, pmg tyf xf8v'/ laqmL, kmnkm"n tyf kmnkm"nsf]

af]6 lj?jf laqmL, aLplahg tyf a]gf{ laqmL, t/sf/L tyf ;fukft laqmL, wfg,

ds}, ux'+, tyf cGo vfBfGg laqmL, hfdh]nL, crf/, lttf}/f laqmL tyf To:tf

;fdfgsf] lnnfd ;DaGwL af]nkq b:t'/sf] /sdx¿ o; cGtu{t kb{5g\ .

-v_ k|zf;lgs ;]jf z'NsM ;+a}wflgs Pj+ ;/sf/L lgsfox¿n] k|zf;lgs ;]jf

k|bfg u/] jfkt k|fKt x'g] /sd o; cGtu{t kb{5g\ . cbfnt tyf cGo Goflos

lgsfox¿af6 ;+sng ug]{ Goflos b:t'/ h:t}M sf]6{ lkm, aS;f}gL, bzf}b,

lazf}b, gSsn b:t'/, ;dfJxfg Pjd\ Otnfogfdf b:t'/, ;"b, lnkmf b:t'/,

l6s6 b:t'/, k'g/fj]bg Pjd\ k|ltpQ/ kq b:t'/, jsfnt ;DaGwL Ohfhtkq

b:t'/ / Gofo ;DaGwL cGo /fh:j /sdx¿, x'nfs ;]jf ljefu tyf dftxtsf

sfof{nox¿n] ;+sng ug]{ x'nfs ;]jf z'Ns cflb o; cGtu{t kb{5g\ .

!!=#=# b08 hl/jfgf hkmt

o; cGtu{t Goflos b08 hl/jfgf / hkmt tyf k|zf;lgs ;/sf/L lgsfox¿af6

ul/g] b08 hl/jfgf / hkmt u/L b'O{ ju{df ljefhg ul/Psf] 5 .

~ 336 ~


!!=#=$ cg'bfg afx]ssf] :j]lR5s x:tfGt/0f

;/sf/ tyf cGt/f{li6«o ;+u7g, JolQm, u}/;/sf/L ;+:yfafx]s cGoaf6 k|fKt pkxf/

tyf :j]lR5s cg'bfg, bfg, bftAosf] /sdx¿nfO{ o; cGtu{t ;dfj]z ul/G5 .

!!=#=% ljljw /fh:j

e|d0f tyf ko{6g u/] jfkt a'emfOg] z'Ns tyf b:t'/ klg u}/ s/ /fh:jsf

;|f]tx¿ x'g\ .

!!=$ u}/ s/ /fh:j ;+sngsf] l:ylt

cfly{s jif{ @)%$÷%% df s"n /fh:jdf u}/ s/ /fh:jsf] of]ubfg @!=@% k|ltzt

/x]sf]df To;df qmlds a[l4 e} cfly{s jif{ @)%(÷^) df @%=)@ k|ltzt k'Ug

uPsf] lyof] . cfly{s jif{ @)^)÷^! b]lv o;df qmlds lu/fj6 cfO{ cfly{s jif{

@)&)÷&! ;Dd cfOk'Ubf s"n /fh:jdf o;sf] of]ubfg v'lDrP/ !@=#( k|ltzt

/xg cfPsf] 5 . cfly{s jif{ @)^!/^@ b]lv cfly{s jif{ @)&)/&! ;Ddsf] u}/ s/

;+sngsf] k|a[lQ tyf ;fk]lIfs dxTj tflnsf !!=! df lbOPsf] 5 .

tflnsf !!=! M u}/ s/ ;+sngsf] k|a[lQ tyf ;fk]lIfs dxTj

cfly{s jif{ u}/ s/ /fh:j ;+sng-?= bz nfvdf_

u}/ s/ /fh:j k|ltzt

s'n /fh:jsf] s'n ufx{:y pTkfbgsf]

@)^!÷^@ 16,018 22.84 @=&

@)^@÷^# 14,852 20.55 @=#

@)^#÷^$ 16,585 18.91 @=#

@)^$÷^% 22,467 20.88 @=*

@)^%÷^^ 26,423 18.42 @=&

@)^^÷^& 18,206 10.23 !=%

@)^&÷^* 21,149 10.66 !=%

@)^*÷^( 32,651 13.36 @=!

@)^(÷&) 36,806 12.43 @=@

@)&)÷&! 44,180 12.39 @=#

;|f]tM cfly{s ;e{]If0f, cy{dGqfno

~ 337 ~

u}/ s/

u}/ s/ /fh:jsf] agf]6 tflnsf !!=@ df lbOPsf] 5 . u}/ s/ leqsf c+zx¿sf]

of]ubfgnfO{ ljZn]if0f ubf{ ;DklQjf6 k|fKt x'g] /fh:jsf] of]ubfg $& k|ltzt

sfode} cu|k+lQmdf /x]sf] 5 . o; lzif{s cGtu{ut Jofh, nfef+z / ef8f Pj+

/f]oN6L kb{5g\ . u}/ /fh:jdf d'Vo of]ubfg ug{] of] lzif{ssf] ljut % cfly{s

jif{sf] tYof+s s]nfp+bf o;sf] of]ubfg cfly{s jif{ @)^^/^& sf] ̂ #=^( k|ltztjf6

cfly{s jif{ @)&)/&! ;Dd cfO{ k'Ubf $& k|ltztdf cfn{]sf] 5 . To;} u/L bf]>f]

:yfgdf j:t' tyf ;]jf ljlqmjf6 k|fKt /sd kb{5 . o;sf] of]ubfg @^ k|ltzt

/x]sf] 5 . o; lzif{sdf j:t' tyf ;]jsf] ljlqmjf6 / k|zf;lgs ;]jf z'Nsjf6 k|fKt

/sdx¿ kb{5g\ . t]>f] :yfgdf ljljw /fh:jsf] /x]sf] 5 h;n] u}/ s/ /fh:jdf

@^ k|ltzt of]ubfg ub{5 . o;df k|zf;lgs z'Ns, e|d0f tyf ko{6g / cGo

/fh:j kb{5g\ .

u}/ s/ /fh:jsf] a[l4 cfly{s pTkfbsTjsf] cfwf/df nufgL eP kZrft k|fKt

x'g] x'G5 eg] o:tf nufgLsf k|ltkmnsf] cfwf/df k|fKt x'g] s/ /fh:jsf] a[l4nfO{

o;sf] pkh dfGg' kg{] x'G5 . blIf0f PzLofnL d'n'sx¿ vf; u/L ;fs{ If]qsf

d'n'sx¿sf] s"n /fh:jdf u}/ s/ /fh:j k|flKtsf] cg'kft x]bf{ ;j} eGbf a9L

e"6fgdf /x]sf] 5, h'g s"n /fh:j #)=#* k|ltzt 5 eg] s"n ufx{:y pTkfbgsf]

^=# k|ltzt /x]sf] 5 . ljsl;t d'n'sx¿df s"n /fh:jdf u}/ s/ /fh:jsf]

of]ubfg sd / ljsf;f]Gd'v÷clt sd ljsl;t d'n'sx¿df o;sf] of]ubfg a9L

x'g] u/]sf] kl/k|]Ifaf6 ljrf/ ubf{ ;d]t g]kfnsf] ljBdfg s"n /fh:jdf u}/ s/

/fh:jsf] of]ubfgsf] cg'kftnfO{ a[l4 ug{' kg{] x'G5 .

~ 338 ~


tfln

sf !!

=@M u

}/ s/

/fh:j

sf] lz

if{sut

of]u

bfg

-/sd /

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~ 339 ~

u}/ s/

!!=% ;d:ofx¿

u}/ s/ /fh:j kl/rfng j9fpg eGbf klg cGo p2]Zo k|flKtsf nflu nfu" ul/g]

ePtfklg o;sf] dxTjnfO{ /fh:j ;+sngsf b[li6sf]0fn] klg gsfg{ ;lsb}g . o;

cGtu{t ljutdf g]kfnsf] s'n /fh:jsf] @) b]lv @% k|ltzt;Dd /fh:j k|fKt x'g]

u/]sf]df ljleGg ;d:ofx¿n] ubf{ xfn ;f] k|ltzt 36]/ !@ k|ltztdf em/]sf] 5 .

u}/ s/ ;DjGwL jt{dfg ;d:ofx¿ lgDg k|sf/sf 5g\ M

!= u}/ s/ ;DaGwL ljifodf gLlt lgdf{0f, ;+sngsf] cg'udg / ;dGjo tyf u}/

s/sf] lj:tf/ ug{sf nflu lgoldt ?kdf sfo{ ug{] ;dlk{t ;+:yfut Joj:yf

gePsf]],

@= /fHon] u/]sf] nufgLsf] t'ngfdf Go"g k|ltkmn k|fKt x'g] u/]sf],

#= u}/ s/ /fh:jsf b/x¿ tf]Sgsf nflu ckgfOg] lglZrt l;4fGt / cfwf/x¿df

cik:6tf ePsf],

$= u}/ s/ /fh:jsf cfwf/, b/, lgodg ug{] lgsfo / o;sf] ;du| Joj:yfkg

;DaGwL PsLs[t sfg"gsf] cefj /x]sf],

%= aGb eO;s]sf, bfloTjx¿sf] km/kmf/s eO;s]sf ;fj{hlgs ;+:yfgx¿sf]

3/hUuf, d];Lg/L Pj+ cGo ;/sf/L lgsfox¿df /x]sf] ;DklQx¿sf] Jofj;flos

k|of]u jf laqmL gu/L o:tf ;DklQx¿ lg/y{s ?kdf /x]sf],

^= u}/ s/ /fh:j ;+sngdf ;+nUg lgsfox¿sf] lgsfout nIo lgwf{/0f ug{]

cEof; gePsf],

&= d'b|f:kmLlt, k|ltJolQm cfodf ePsf] j[l4 / hLjg:t/df ePsf] ;'wf/ h:tf

kIfx¿nfO{ Wofgdf /fvL ;fj{hlgs j:t' jf ;]jfsf laqmL tyf k|zf;lgs

;]jf;+u ;DalGwt u}/ s/sf b/x¿sf] ;do ;fk]If ?kdf k'g/fjnf]sg x'g

g;s]sf],

*= ;fj{hlgs j:t' Pj+ k|fs[lts ;Dkbfsf] k|of]u ug{] clwsf/n] e}/x]sf] ;Dkbfsf]

bf]xg / o;af6 pQm ;|f]tsf] eljiodf x'g] cefj h:tf kIfnfO{ Wofgdf /fVbf

oL If]qdf nufOPsf] u}/ s/ -/f]oN6L_ sf b/x¿ Go"g /x]sf],

(= u}/ s/ ;+sngdf ;+nUg lgsfox¿sf tfn's dGqfno, o;sf] PsLs[t clen]v

/fVg] dxf— n]vf lgoGqs sfof{no, /fh:j ;+sng x'g] g]kfn /fi6« a}+s /

~ 340 ~


o;sf] Joj:yfkgdf ;+nUg cy{ dGqfno aLrsf] ;"rgf ;~hfnsf] cj:yf

sdhf]/ /x]sf] .

!!=^ ;'emfjx¿

• u}/ s/ /fh:jsf] b/ lgwf{/0f ;DaGwL l;4fGt / gLlt lgdf{0f, b/x¿sf]

kl/dfh{g, nIo lgwf{/0f, c;'nL cg'udg, ;dGjo tyf bfo/f lj:tf/ h:tf

ljifodf yk cWoog ljZn]if0f tyf cg';Gwfg h:tf sfo{x¿ ug{sf nflu cy{

dGqfnodf 5'6\6} u}/ s/ /fh:j dxfzfvfsf] Joj:yf ug]{ .

• u}/ s/ /fh:j ;+sng ug]{ lhDdf kfPsf ;DalGwt lgsfox¿nfO{ c;"nL nIo

lgwf{/0f u/L kl/;"rsx¿ ljsf; u/L k|ult cg'udg ug]{ Joj:yfsf] z'?cft

ug]{ .

• ;DalGwt lgsfox¿n] jflif{s ah]6sf] cg'dfg tof/ ubf{ g} u}/ s/ /fh:jsf]

;d]t cg'dfg tof/ u/L cy{ dGqfnodf k]z ug]{ gLlt clVtof/ ug{] .

• u}/ s/ /fh:j ;+sng ug]{ lgsfox¿sf aLrdf sfo{ut ;dGjo clej[l4 ug{] .

• u}/ s/sf b/x¿nfO{ ;do ;fk]If ?kdf kl/jt{g ug{] .

• aGb e};s]sf tyf ?U0f ;/sf/L ;+:yfgx¿sf] lx;fj ldnfg ug{] .

• ;/sf/L ;+:yfgx¿sf] ;DklQ / bfloTjsf] cBfjlws d"Nof+sg ug{] .

• u}/ s/ c;'nLnfO{ Enforcement ug]{ nufot b/x¿ lgwf{/0f ug]{ l;4fGtx¿,

nIo lgwf{/0f, cg'udg ug]{ lhDd]jf/L, b/ kl/dfh{g ug'{kg]{ h:tf ljifox¿nfO{

;d]6L 5'§} P]g jf lgodfjnL th'{df ug{] .

• o:t} lgb]{lzsf dfkm{t k|To]s ;]jf jf j:t'sf] nflu ;f]sf] k|s[lt / p2]Zo

cg';f/ s/sf b/x¿ tf]Sgsf nlfu ckgfOg] lglZrt l;4fGt, gLlt, cfwf/

/ gd{;\ :ki6 kfg{] . o:tf l;4fGt ckgfpFbf nfut c;'nLsf] l;4fGt (Cost Recovery), cfwf/e"t tyf cTofjZos j:t' tyf ;]jf, nufgLdf kfg]{ k|efj

h:tf ljifox¿sf] klg ;+af]wg ug{] .

• d'b|f:kmLlt b/, u}/ s/ /fh:j ;+sngsf] cj:yf, j:t' jf ;]jfsf] df+u, cflb

cfwf/df k|To]s lglZrt ;dosf] cGt/fndf clgjfo{ ?kdf b/x¿ ljZn]if0f

u/L kl/dfh{g ug]{ Joj:yf sfg"gL ?kd} pNn]v ug{] .

~ 341 ~

u}/ s/

pNn]lvt ljifodf ;'wf/ ug{ cfjZos sfg'gL ;'wf/sf nflu s]xL g]kfn sfg"g

;+zf]wg ug]{ P]g dfkm{t Ps} rf]6L ug'{kg]{ . tTkZrft cfly{s P]gsf] dfWodaf6

x'g] ;+zf]wgx¿n] :jtM tt\ tt\ P]gdf /x]sf u}/ s/ /fh:j ;DaGwL k|fjwfgnfO{

;+zf]wg ug{;Sg] sfg"gL Joj:yf ug{] .

!!=& u}/ s/ /fh:jsf b/df k'g/fjnf]sg ug{ ;lsg] s]xL If]qx¿

• w]/} nfdf] cjlw;Dd klg u}/ s/sf b/ / bfo/f a[l4 Pj+ lj:tf/ ug{] tkm{

pNn]Vo kxn ePsf] kfO+b}g . u}/ s/ /fh:jsf ;j} If]qx¿sf] bfo/f, b/ /

oL If]qx¿af6 kl/rfng x'g ;Sg] u}/ s/ /fh:jsf] ;DefJotfsf] ;Gbe{df

ljZn]if0f ubf{ lognfO{ ;d;fdlos t'Nofpg cTofjZos ePsf] b]lvG5 . u}/

s/sf ljljw If]qx¿df o;sf b/nfO{ pNn]Vo ?kdf a[l4 ug{ kg{] cj:yf /x]sf]

kfp+5f}+ . pbfx/0fsf nflu s]xL d'Vo If]qx¿ tn pNn]v ul/Psf 5g\M

• g]kfn /fi6« a}+saf6 ljQLo sf/f]jf/ ug{ Ohfht k|fKt a}+s, ljQLo tyf ;xsf/L

;+:yfaf6 lbOg] shf{sf] lnvt kfl/t ubf{ xfnsf] b/df ;fdlos a[l4 ug{

;lsG5 .

• ;fd'bflos jg, ;fem]bf/L jgaf6 pTkflbt jg tyf ;+/lIft jg k}bfjf/sf]

cfDbfgLdf s]xL lglZrt k|ltzt /fh:j lng ;lsg] x'G5 .

• /fli6«o lgs'Ghsf] dWojtL{ If]qsf] e|d0fdf cfpg] ko{6saf6 lgs'Gh e|d0f ubf{

nfu] ;/xs} b/df k|j]z z'Ns jfkt /fh:j lng ;lsg] x'G5 .

• of;f{u'Djf hl8a'6Lsf] /f]oN6LnfO{ ;fdlos ug{ ;lsG5 .

• Sofl;gf] ;+rfng jfktsf] /f]oN6LnfO{ ;fdlos agfpg] tyf d]lzg tyf

pks/0fsf] dfWodaf6 v]nfOg] v]nsf nflu klg jflif{s ?kdf lglZrt /sd

/f]oN6L jfkt lng ;lsg] x'G5 .

• jflif{s ?kdf ;jf/L btf{ k|df0fkqsf] gljs/0f ug{] ljBdfg Joj:yfnfO{

kl/jt{g u/L % jif{sf] ;jf/L ;fwg s/ / ;jf/L btf{sf] k|df0ffkq gljs/0f

b:t"/ Psd'i6 lnO{ gljs/0f ug{ ;Sg] Joj:yf ug{ ;lsG5 .

• lghL tyf ef8fsf ;jf/L ;fwgdf nfUg] ;j} k|sf/sf b:t"/df ;dofg's"n

a[l4 ug{ ;lsG5 .

~ 342 ~


• ;jf/L btf{ jf ;jf/L rfns cg'dltkq On]S6«f]lgs :df6{ sf8{df kl/0ft eP

kZrft To:tf k|df0fkq gljs/0f ubf{ jf To;sf] k|ltlnlk lb+bf nfutsf

cfwf/df b:t"/ lng ;lsG5 .

• xfnsf] eL;f z'Nsdf cGo ;fs{ /fi6«x¿sf] bf+hf]df ;do ;fk]If x'g] u/L a[l4

ug{ ;lsG5 .

• pBf]ux¿sf ;DaGwdf k|bfg ul/g] ;]jfx¿df pNn]Vo ?kdf z'Nsx¿ a[l4 ug{

;lsG5 .

• sfg'g pNn+3g u/]jfkt nfUg] b08, hl/jfgf ;do;fk]If x'g] u/L j[l4 ug{ ;lsG5 .

!!=* lgisif{

g]kfnsf] ljsf;sf] nflu cfjZos /fh:j kl/rfng ug{ s/sf ;fy} u}/ s/

Joj:Yffdf klg ;'wf/sf] vf+rf] 5 . vf;u/L lj= ;+= @)&@ ;fn j}zfv dlxgfdf

cfPsf] ljgf;sf/L e"sDkaf6 Ifltu|:t cy{tGqnfO{ k'glg{df{0f ug{sf nflu cltl/Qm

;fwg kl/rfng ug{ u}/ s/ /fh:j :j?k yk ;fwg kl/rfng ug{ cfjZos 5 .

o; ;Gbe{df Psflt/ u}/ s/ Joj:yfdf ;'wf/ u/]/ o;sf] ;+/rgf tyf ;+rfng

k|lqmofnfO{ ;d;fdlos agfO{ yk /fh:j kl/rfng ug'{ kb{5 eg] csf]{lt/ xfn

s'g} lsl;dn] k|of]u gePsf ;/sf/L ;DklQsf] ljqmLaf6 yk /fh:j kl/rfng ug{

/ /fli6«o :t/sf] sNof0fsf/L sf]if, j}b]lzs /f]huf/ k|j4{g sf]if, ;}lgs, k|x/L tyf

;z:q k|x/L sf]ifx¿, u|fdL0f b"/ ;+rf/ sf]if h:tf sf]ifx¿df cg'Tkfbs l:yltdf

/x]sf] /sd cy{tGqsf] k'glg{df{0f sfo{df nufOg' kb{5 .

~ 343 ~

/fh:j k|zf;g

cWofo

!@/fh:j k|zf;g

!@=!= /fh:j k|zf;gsf] jt{dfg :j?k

g]kfndf /fh:j k|zf;g ;DjGwL pRrtd lgsfo cy{ dGqfno xf] . d'n'ssf] /fh:j

kl/rfng ;DaGwL ;j} sfdx¿ o; dGqfnosf] /fh:j Joj:yfkg dxfzfvfn] ub{5 .

pbfx/0fsf nflu /fh:j gLlt tyf dfu{bz{gx¿ th{'df / kl/dfh{g ug]{, ljBdfg

/fh:j gLltsf] ljZn]if0f / sfo{fGjog ug{] u/fpg], /fh:j k|If]k0f tyf jflif{s

/fh:j ;+sng cg'dfg tof/ ug{], cfly{s ljw]ossf] d:of}bf tof/ ug{], cfly{s

P]gdf pNn]lvt /fh:j;DaGwL gLlt tyf sfo{qmdx¿sf] k|efjsf/L sfo{fGjog ug{]

u/fpg] sfo{ o;} dxfzfvfn] ub{5 . o;}u/L /fh:j k|zf;g;+u ;DjlGwt ljefux¿

tyf /fh:j k|zf;g tfnLd s]Gb| aLr ;dGjo, cg'udg tyf ;'kl/j]If0f Pj+

lgb{]zg ug{] sfo{ klg o;} dxfzfvfsf] xf] .

/fh:j k|zf;g cGtu{t cfGtl/s /fh:j ljefu, eG;f/ ljefu, tyf /fhस्व

अनुसन्धान ljefu / oL ljefu cGtu{tsf sfof{nox¿ kb{5g\ . oL ljefux¿

dWo] cfGtl/s /fh:j ljefu cGtu{t xfn ! 7"nf s/bftf sfof{no, @! cfGtl/s

/fh:j sfof{no tyf @^ s/bftf ;]jf sfof{no /x]sf 5g\ . o;}u/L eG;f/

ljefu cGtu{t eG;f/ hf+rkf; k/LIf0f sfof{no !, d"n eG;f/ sfof{no #)

tyf 5f]6L eG;f/ sfof{no !$# /x]sf 5g\ eg] /fh:j cg';Gwfg ljefu cGtu{t

$ j6f If]qLo sfof{nox¿ / ^ j6f r]skf]i6x¿ sfo{/t 5g\ . /fh:j k|zf;gdf

sfo{/t sd{rf/Lx¿sf] ;Lkj[l4 ug{ :yflkt /fh:j k|zf;g tfnLd s]Gb| klg /fh:j

k|zf;gsf] Ps cleGg c+usf] ?kdf /x]sf] 5 .

~ 344 ~


!@=!=! cfGtl/s /fh:j k|zf;g

la=;+= @)%* ;fndf :yflkt cfGtl/s /fh:j ljefu g]kfnsf] /fh:j k|zf;gsf]

dxTjk"0f{ c+u xf] . o;n] d"No clej[l4 s/, cfo s/, cGtz'Ns, lzIff ;]jf z'Ns

tyf :jf:Yo ;]jf s/sf] k|zf;g ub{5 . cfGtl/s /fh:j ljefun] d"No clej[l4

s/ P]g / lgod, cfo s/ P]g / lgod, cGtMz'Ns P]g / lgod, dlb/f P]g / lgod

tyf cfly{s P]gåf/f tf]lsPsf s/ ;DjGwL ljleGg k|fjwfgx¿ sfof{Gjog ub{5 .

cfGtl/s /fh:j ljefu cGtu{t xfn sf7df8f}+df ! 7"nf s/bftf sfof{no, d'n'ssf

ljleGg 7fp+x¿df @! j6f cfGtl/s /fh:j sfof{nox¿, / lhNnf l:yt cfGtl/s

/fh:j sfof{no dftxt sf7df8f} pkTosf leq !# / pkTosf aflx/ !# u/L hDdf

@^ j6f s/bftf ;]jf sfof{nox¿ ;+rfngdf /x]sf 5g\ .

cfGtl/s /fh:j ljefusf] ;+/rgf d"ne"t ?kdf sfo{d"ns lsl;dsf] 5 . o;

cGtu{t xfn rf/ 7"nf dxfzfvfx¿ 5g\ . tL x'g\M ;+rfng dxfzfvf, gLlt

ljZn]if0f tyf Joj:yfkg dxfzfvf, cGtMz'Ns dxfzfvf / ;"rgf k|ljlw Joj:yfkg

dxfzfvf . oL dxfzfvfx¿ cGt/ut ljleGg zfvfx¿ sfod ul/Psf 5g\ . h:t}

;+rfng dxfzfvf cGtu{t s/bftf ;]jf zfvf, s/ k/LIf0f Joj:yfkg zfvf,

cg';Gwfg tyf ljsf; zfvf, s/ ;+sng zfvf, aSof}tf zfvf tyf a]?h' zfvf

5g\ eg] gLlt ljZn]if0f tyf Joj:yfkg dxfzfvf cGtu{t cGt/f{li6«o s/ zfvf,

gLlt ljZn]if0f zfvf, s/ k/LIf0f k'g/fjnf]sg zfvf, cg'udg tyf d"NofÍg zfvf,

of]hgf tyf dfgj ;+zfwg zfvf, sfg"g zfvf / ;fdfGo k|zf;g zfvf /flvPsf

5g\ . cGtMz'Ns dxfzfvf cGtu{t cGtMz'Ns Joj:yfkg zfvf / cGtMz'Ns gLlt

ljZn]if0f tyf ljsf; zfvf /x]sf 5g\ eg] ;"rgf k|ljlw Joj:yfkg dxfzfvf

cGtu{t Joj:yfkg ;"rgf k|0ffnL zfvf / ;"rgf k|ljlw zfvf /x]sf 5g\ . o;sf

cltl/Qm cfGtl/s /fh:j ljefudf dxflgb]{zssf] k|ToIf lgu/fgLdf /xg] u/L

k|zf;sLo k'g/fjnf]sg zfvf / lj1 ;d"x sfod ul/Psf 5g\ .

cfGtl/s /fh:j ljefu em} cfGtl/s /fh:j sfof{nox¿ klg sfo{d"ns cfwf/df

;+rfng, ;+sng / s/ k/LIf0f tyf cg';Gwfg u/L # zfvfx¿df ljefhg ul/Psf

5g\ / tL zfvfx¿nfO{ ljleGg pkzfvfdf ljefhg ul/Psf] 5 . o;}u/L jflif{s

?= $) s/f]8 eGbf dflysf] jflif{s sf/f]jf/ ug]{ 7"nf s/bftfsf] k|zf;g ug]{ 7"nf

s/bftf sfof{nosf] ;+u7g klg sfo{d"ns lsl;dsf] 5 . d'n'ssf] ljleGg ef}uf]lns

~ 345 ~

/fh:j k|zf;g

If]qdf /x]sf s/bftfx¿nfO{ :yfgLo?kdf ;]jf k|bfg ug]{ p2]Zon] :yflkt s/bftf

;]jf sfof{no klg sfo{d"ns l;4fGts} cfwf/df u7g ePsf 5g\ .

cfGtl/s /fh:j ljefu tyf sfof{nodf ljleGg /fhkqf+lst txsf %^# / /fhkq

cg+lst txsf $@^ u/L hDdf (*( hgfsf] :jLs[t b/jGbL sfod 5 .

cfGtl/s /fh:j k|zf;gn] cfˆgf] If]qflwsf/ cGtu{t kg]{ ljleGg s/x¿sf] k|zf;g

ub{5 . cfGtl/s /fh:j ljefun] s/ ;DaGwL gLlt, of]hgf / sfo{qmd agfpg],

o:tf gLlt, of]hgf / sfo{qmd ;+rfng;+u ;DalGwt dfu{bz{g tof/ ug]{, s/

k|zf;gsf] nflu cfjZos ljleGg kmf/fdx¿sf] th'{df ug]{ / lgb]{lzsfx¿ lgdf{0f

u/L nfu" ug]{ tyf dftxtsf sfof{nox¿åf/f logLx¿sf] sfof{Gjog eP gePsf]

cg'udg / d"Nof+sg ug]{ sfo{ ub{5 eg] cfGtl/s /fh:j sfof{non] d"No clej[l4

s/, cfo s/, cGtz'Ns, :jf:Yo s/ tyf lzIff ;]jf z'Ns h:tf s/x¿ ;DjGwL

s/bftf btf{, ljj/0f k|zf]wg / /fh:j n]vf, s/ lkmtf{, s/ k/LIf0f, s/ ;+sng

nufotsf s/ ;DjGwL ljljw sfo{x¿ ub{5g\ .

!@=!=@ eG;f/ k|zf;g

lj= ;+= @)@# ;fndf 5'6\6} k|zf;gsf] ?kdf :yfkgf ePsf] eG;f/ k|zf;g /fh:j

k|zf;gsf] csf]{ dxTjk"0f{ c+u xf] . o; k|zf;gn] eG;f/ dx;'nsf ;fy} k}7f/Ldf

cfwfl/t d"No clej[l4 s/, cGtMz'Ns nufotsf ljleGg s/x¿sf] k|zf;g ub{5 .

o; k|zf;gn] eG;f/ P]g / lgod, d"No clej[l4 s/ P]g / lgod, cGtz'Ns P]g /

lgod tyf cfly{s P]g cg';f/ ePsf Joj:yfx¿ sfof{Gjog ub{5 . ljutdf s'n

s/ /fh:jsf] clwsf+z lx:;f ;+sng ug]{ of] k|zf;gn] cem} klg s'n s/ /fh:jsf]

cfwf lx:;f ;+sng ub{5 . cfufdL lbgx¿df s"n s/ /fh:jdf eG;f/sf] ;fk]lIfs

dxTj 36\b} hfg] ePtf klg o; k|zf;gn] k}7f/Ldf d"No clej[l4 s/, cGtMz'Ns

klg ;+sng ug'{kg]{, cGt/f{li6«o Jofkf/ ;xhLs/0f ug'{kg]{ / cj}w Jofkf/ ;d]t

lgoGq0f ug'{kg]{ ;Gb{edf eG;f/ k|zf;g eljiodf klg dxTjk"0f{ /xL/xg] 5 .

eG;f/ k|zf;g cGtu{t eG;f/ hfFrkf; k/LIf0f sfof{no !, d"n eG;f/ sfof{no

#) / 5f]6L eG;f/ sfof{no !$# ;+rflnt 5g\ . d"n eG;f/ sfof{nox¿ dWo] g]kfn

ef/t l;dfgfdf !( j6f eG;f/ sfof{nox¿, g]kfn rLg l;dfgfdf ( j6f eG;f/

sfof{nox¿, cGt/f{li6«o ljdfg:yn eG;f/ sfof{no ! / ;'Vvf aGb/ufx eG;f/

~ 346 ~


sfof{no ! j6f 5g\\ . csf]{ lx;fjn] eG;f/ sfof{nox¿nfO{ cGt/f{li6«o ljdfg:yn

eG;f/ sfof{no, j}b]lzs x'nfs eG;f/ sfof{no, ;LdfjtL{{ eG;f/ sfof{no /

/]nj]df cfwfl/t eG;f/ sfof{nodf ljefhg ug{ ;lsG5 .

eG;f/ ljefu gLlt tyf ;+rfng dxfzfvf / Joj:yfkg dxfzfvf u/L b'O{

dxfzfvfdf ljeflht 5 eg] oL dfxfzfvfx¿ ljleGg zfvf tyf OsfOdf

ljeflht 5g\ . gLlt tyf ;+rfng dxfzfvf cGtu{t eG;f/ d"Nof+sg, dx;'n tyf

ju{L{s/0f, OG6]lnh]G;, hf]lvd Joj:yfkg tyf k/LIf0f zffvf, k|of]uzfnf / ahf/

;e]{If0f OsfO /flvPsf 5g\ eg] Joj:yfkg dxfzfvf cGtu{t eG;f/ ;'wf/ tyf

cfw'lgsLs/0f zfvf, of]hgf tyf ;]jf zfvf, ;"rgf k|0ffnL k"jf{wf/ tyf ljsf;

zfvf, ;"rgf k|0ffnL ;+rfng zfvf, ;]jfu|fxL sIf, k|zf;g zfvf, cfly{s k|zf;g

zfvf, sfg"g OsfO{, ;bfrf/ k|j4{g ;lrjfno, lhG;L Joj:yfkg OsfO, ;fj{hlgs

v/Lb OsfO tyf hgzlQm ljsf; OsfO kb{5g\ .

eG;f/ k|zf;gsf nflu clws[t:t/sf eGbf dfly @@!, ;xfos sd{rf/L ^%),

sfof{no ;xof]uL #$& / ;jf/L rfns @( u/L hDdf !,@$& hgf sd{rf/Lsf]

:jLs[t b/aGbL /x]sf] 5 .

eG;f/ k|;f;gsf] e"ldsfnfO x]b{f /fh:j ;+sngsf] cltl/Qm cj}w tyf k|ltjlGwt

dfna:t'sf] cfoft lgof{tnfO lgoGq0f u/L ;dfh / jftfj/0fsf] ;+/If0f ug{'

klg /x]sf] 5 . To:t} j}w Jofkf/nfO{ k|f]T;fxg ug{' / cGt/f{li6«o cfrf/ cg'?k

Jofkf/ ;xhLs/0fdf k|f]T;fxg ub{} k|rlnt cEof; ckgfpb} sfg'gsf] kl/kfngdf

;'lglZrttf Nofpgdf klg dxTjk"0f{ e"ldsf /x]sf] 5 . eG;f/ k|zf;gn] j}wflgs

Jofkf/nfO{ ;xhLs/0f ug]{, cj}w Jofkf/ Pj+ rf]/L k}7f/L lgoGq0f ug]{, lgif]lwt

Pj+ k|ltjlGwt dfnj:t'x¿ cf];f/ k;f/df /f]s nufpg], ;Ldfdf cg'zf;g sfod

u/L ;dfhsf] ;'/Iffk|lt ;b}j rgfvf] /xg] / /fh:j kl/rfngdf 7f]; of]ubfg

k'¥ofpg] sfo{x¿ ;Dkfbg ub{5 . o;sf ;fy} eG;f/ P]g, @)^$, eG;f/ lgodfjnL,

@)^$, eG;f/ ;'wf/ tyf cfw'lgsLs/0f sfo{of]hgf, ljZj eG;f/ ;+u7gåf/f

k|ltkflbt dfkb08x¿, ;fˆ6f, ljd:6]s tyf cGo If]qLo tyf cGt/f{li6«o d"No /

dfGotfx¿df cfwfl/t eP/ pTs[i6 eG;f/ ;]jf k|jfx ug]{ sfo{sf] cleef/f ;d]t

eG;f/ k|zf;gn] ;DxfNg'k/]sf] 5 . /fli6«o ;'/Iffdf cfFr gk'Ug] u/L cGt/f{li6«o

cfrf/ cg'?k Jofkf/ ;xhLs/0fdf kxn ug{, l;kmfl/z ug{ tyf k|rlnt cEof;

cjlDjng ug{ eG;f/ k|zf;gsf] dxTjk"0f{ e"ldsf /x]sf] 5 .

~ 347 ~

/fh:j k|zf;g

!@=!=# /fh:j cg';Gwfg k|zf;g

lj=;+= @)%) ;fndf 5'§} ljefusf] ?kdf :yfkgf ePsf] /fh:j cg';Gwfg ljefu

/fh:j k|zf;gsf] t]>f] c+u xf] . o; ljefun] k|f/Dedf s/ /fh:jsf] r'xfj6

;DaGwdf cg';Gwfg / lgoGq0f ug]{ lhDd]jf/L kfPsf]df cfly{s jif{ @)^%÷^^

b]lv u}/ s/ /fh:jsf] ;d]t cg';Gwfg txlssft / sf/jfxL ug]{ yk lhDd]jf/L

kfPsf]] 5 .

/fh:j cg';Gwfg k|zf;gn] /fh:j r'xfj6sf] cg';Gwfg, txlssft tyf lgoGq0f

;DaGwL sfo{ ;Dkfbg ug{sf nflu /fh:j r'xfj6 -cg';Gwfg tyf lgoGq0f_

P]g, @)%@ / /fh:j r'xfj6 -cg';Gwfg tyf lgoGq0f_ lgodfjnL, @)&) k|of]u

ub{5 . o;sf cltl/Qm ljefu / ljefusf kbflwsf/LnfO{ g]kfn ;/sf/åf/f eG;f/

P]g, @)^$, d"No clej[l4 P]g, @)%@ tyf cGtMz'Ns P]g, @)%* cg'?k eG;f/

clws[t, s/ clws[t tyf cGtMz'Ns clws[t ;d]tsf] clwsf/ k|of]u ug{ kfpg]

u/L clwsf/sf] k|Tofof]hg ePsf] 5 . oyfy{df /fh:j cg';Gwfg ljefun] cfˆgf]

P]gsf] Joj:yfsf] k|of]u eGbf k|Tofof]lht e} cfPsf P]gsf clwsf/x¿ g} a9L k|of]u

u/L sfo{ ;Dkfbg ug{] u/]sf] 5 . ljb]zL ljlgdo lgoldt ug{] P]g, @)!(, cGt/ut

ljb]zL ljlgdosf] ckrngsf] cg';Gwfg ;DaGwL sfo{ klg /fh:j cg';Gwfg

ljefun] ub}{ cfPsf] 5 .

/fh:j cg';Gwfg ljefu cGtu{t k"jf{~rnsf] O{6x/L, dWodf~rnsf] kyn}of,

klZrdf~rnsf] a'6jn / dWo tyf ;'b'/ klZrdfGrnsf] sf]xnk'/ u/L $ j6f If]qLo

OsfO{ sfof{nox¿ :yfkgf ePsf 5g\ eg] oL If]qLo sfof{nox¿ cGtu{t rf/cfnL–

emfkf, alb{af;–dxf]Q/L, jb{3f6–gjnk/f;L, rGb|f}6f–slknj:t', lrl8ofvf]nf–

?kGb]xL / cQl/of–s}nfnL u/L ^ j6f r]skf]i6x¿ ;+rfng e}/x]sf 5g\ .

ljefudf *& tyf If]qLo sfof{nox¿df (# ;lxt ljefu cGt/ut xfn s"n !*)

hgf sd{rf/Lx¿sf] b/aGbL /x]sf] 5 . /fh:j cg';Gwfgsf] sfo{nfO{ kl/0ffdd'vL

agfpgsf nflu ;xh xf];\ eGg] p2]Zon] /fh:j r'xfj6 -cg';Gwfg tyf lgoGq0f_

P]g, @)%@ cg';f/ h'g;'s} lgsfo / ljifosf lj1÷ljz]if1 Pj+ sd{rf/Lx¿nfO{

sfhdf NofP/ kl/rfng ug{;Sg] clwsf/ klg o; ljefunfO{ /x]sf] 5 .

k|d'v sfo{x¿ s/ tyf u}/ s/ /fh:j r'xfj6 Pj+ cfly{s ck/fwsf] cg';Gwfg

tyf lgoGq0f, ljb]zL d'b|fsf] cj}w cf];f/k;f/ tyf ckrngsf] cg';Gwfg Pj+

~ 348 ~


d'2f bfo/, /fh:j k|zf;gsf] ;'wf/ tyf k|efjsfl/tfsf nflu k[i7kf]if0f ug{],

/fh:j r'xfj6 x'g ;Sg] If]qsf] klxrfg u/L ;DalGwt ljefusf] Wofgfsif{0f ug{'

/x]sf 5g\ .

!@=!=$ /fh:j k|zf;g tflnd s]Gb|

lj= ;+= @)#& ;fndf cy{ dGqfno cGtu{t /fh:j / cfly{s k|zf;gdf sfo{/t

/x]sf sd{rf/Lx¿sf] nflu tflnd ;+rfng ug{ :yfkgf ePsf] /fh:j k|zf;g

tflnd s]Gb| klg /fh:j k|zf;gsf] Ps c+u xf] . /fh:j k|zf;g tflnd s]Gb|

s]Gb|Lo :t/sf] lgsfo xf] . /fhkqf+lst k|yd >]0fLsf] tflnd k|d'v /xg] o;

s]Gb|sf] ;+u7gfTds ;+/rgfdf kf7\oqmd ljsf; tyf cg';Gwfg, /fh:j tyf cy{

;DaGwL k|lzIf0f, n]vf tyf n]vfk/LIf0f ;DaGwL k|lzIf0f / k|zf;g u/L hDdf $

j6f zfvfx¿ 5g\ . k|zf;g afx]s cGo zfvfsf k|d'vx¿df jl/i7 k|lzIfs /xg]

Joj:yf 5 .

/fh:j k|zf;g tflnd s]Gb|df tflnd k|d'v, jl/i7 kf7\oqmd ljsf; tyf cg';Gwfg

clws[t, jl/i7 k|lzIfs, cg';Gwfg tyf kf7\oqmd ljsf; clws[t, k|lzIfs /

;xfos sd{rf/Lx¿ u/L hDdf $) hgfsf] b/aGbL /x]sf] 5 .

/fh:j k|zf;g tfnLd s]Gb|sf k|d'v sfo{x¿ lgDgfg';f/ 5g\M

• /fh:j tyf cfly{s k|zf;gdf ;]jf/t sd{rf/Lx¿nfO{ bIf / ;Lko'Qm jgfpg] .

• cy{, cfly{s tyf /fh:jsf If]qdf cWoog cg';Gwfg u/L k|ltj]bg tof/ ug]{,

k|sflzt ug]{ tyf ljt/0f ug]{ .

• s/ k|0ffnLdf ;d;fdlos ;'wf/ ug{, cWoog cg';Gwfg u/L ;/sf/df ;'emfj

k]z ug]{ .

• /fh:j tyf cfly{s k|zf;g ;DaGwdf cNksfnLg tyf bL3{sfnLg k|lzIf0f,

uf]i7L cflb ;+rfng ug{] .

!@=@= /fh:j k|zf;gdf ;'wf/sf] vf+rf]

s/ ;'wf/sf] qmddf /fh:j k|zf;gsf] ;'wf/ x'g' h?/L 5 . of] s'/f cGt/f{li6«o

cg'ejn] ;d]t :ki6 u/]sf] 5 . s/ ;'wf/ ug]{ ;Gbe{df ;g\ !(*) sf] bzssf]

~ 349 ~

/fh:j k|zf;g

dWofGt/;Dd ljleGg b]zdf s/ gLlt, s/ sfg"g, s/sf] :j?k tyf ;+/rgfdf

ljz]if Wofg lbOGYof] eg] s/ k|zf;gdf Tolt Wofg lbOb}g lyof] . o;sf] kmn:j?k

ljleGg b]zdf nfu" ul/Psf s/ ;'wf/ sfo{qmdn] Jojxf/df d"t{?k lng ;s]gg\ .

o; ;Gbe{df cGt/f{li6«o d'b|fsf]ifn] æljsf;lzn b]zdf s/ k|zf;g g} s/ gLlt

xf]Æ eGg yfn]kl5 ;g !(*) dWofGt/ kZrft s/ ;'wf/sf] qmddf s/ k|zf;gsf]

;'wf/ x'g}kg]{ dfGotf :yflkt eof] .

pQm dfGotf ;+;f/sf ;a} b]zsf] nflu plQs} ;fGble{s 5 . sf/0f, s/ k|zf;g

;'lw||Pg eg] p7\g' kg{] /fh:j p7\g ;Sb}g . Tolt dfq ge} s/ k|zf;gsf] Jojxf/n]

d'n'sdf nufgLsf] jftfj/0fnfO{ k|efljt ub{5 . l;+uf] lghLIf]qsf] ljsf; s/

k|zf;gsf] s[ofsnfkaf6 k|efljt x'G5 . :jb]zL tyf ljb]zL nufgLstf{x¿ s/sf]

:j?k tyf ;+/rgfsf af/]df hlt ;/f]sf/ /fVb5g\ s/ k|0ffnL s;/L sfof{Gjog

ePsf] 5 eGg] ljifodf cem} a9L rf;f] /fVb5g\ . s/ k|zf;s :j]R5frf/L ePdf,

s/ k|0ffnLnfO{ ;xL lsl;dn] nfu" gu/]df, / s/ sfg"gsf] hyfefjL lsl;dn]

JofVof u/]df To;n] s/ k|zf;gsf] dfq ge} /fHos} 5lj laufg]{, s/bftfsf]

:jo+ s/ ;xeflutfdf x|f; Nofpg], cgf}krfl/s If]q km'sfpg], cf}krfl/s If]q

;'sfpg], lghLIf]qsf] ljsf;df k|lts'n c;/ kfg]{, nufgLnfO{ xtf]T;flxt ug]{ /

l;+uf] cfly{s ljsf;df jfwf k'¥ofpg] x'G5 . o:tf] cj:yfdf OdfGbf/ s/bftfn]

bl08t / j]Odfgn] k'/is[t x'g] cj;/ kfp5g\, s/ sfg"g cg';f/ lgoldt ?kdf

s/ ltg{] s/bftf k|lt:kwf{Tds lx;fjdf k|lts"n l:yltdf k'Ub5g\, e|i6frf/ tyf

ldnf]dtf]af6 /fh:j r'xfj6 x'g] ;+efjgf a9\5, :jR5 cfly{s ultljlw s'l07t

x'G5, /fHon] /fh:j u'dfp+5, / hgtfn] ;fwgsf] cefjdf /fHon] k|bfg ug]{

;'ljwfaf6 jlGrt x'g' kb{5 . o; lsl;dsf] l:yltdf d'n'sdf /fh:j pTkfbs,

;Ifd, ;dfg tyf ;xL lsl;dsf] s/ k|0ffnL :yfkgf ug{ ;lsb}g . o;/L s/

k|zf;g ;an, ;Ifd, / ;lqmo gePsf] sf/0fn] d'n'sn] 7"nf] d"No r'sfpg' kb{5 .

o:tf] l:ylt ;[hgf x'g glbg s/ k|zf;gsf] ;'wf/ ul/g' kb{5 .

oxL tYonfO{ dWogh/ /fv]/ ;g !(() sf] bzsdf nfu" ul/Psf] k|yd k':tfsf]

s/ ;'wf/ sfo{qmdsf] cleGg c+usf] ?kdf s/ k|zf;g ;'wf/sf] sfo{qmd klg

nfu" ul/Psf] lyof] . o; cGtu{t tTsfnLg d"No clej[l4 s/ k|zf;gsf] k|f/De g}

sfo{d"ns ;+u7gfTds :j?k / clws[td"ns sd{rf/L Joj:yf, sd{rf/Lsf nflu

cglulGt k|lzIf0f tyf sDKo'6/fOh]zgaf6 ePsf] lyof] / kl5 cfo s/ tyf d"No

~ 350 ~


clej[l4 s/ k|zf;gnfO{ PsLs/0f u/]/ v8f ePsf] cfGtl/s /fh:j k|zf;gdf

klg oL ;'wf/d'vL k|of;x¿n] lg/Gt/tf kfPsf lyP . o;}u/L eG;f/ k|zf;gdf klg

;f+u7lgs ;'wf/, k|lzIf0f tyf sDKo"6/fh]zg h:tf k|oTg ul/Psf lyP .

/fh:j k|zf;gnfO{ a9L Joj;flos jgfpgsf nflu cfly{s jif{ @)$(÷%) df

/fh:j ;d"x u7g ul/Psf] lyof] . /fh:j ;d"x u7g ePkl5 o; ;d"xdf /xgsf

nflu ljifox¿ tf]sL /fh:j k|zf;gdf klxn]b]lv sfd ub}{ cfPsf sd{rf/LdWo]

ljifo ldNg] o; ;d"xdf ;d"xLs[t x'g] / cGo ;d"xLs[t gx'g] eP . /fh:j

k|zf;gdf gof+ k|j]z ug{sf nflu lglZrt of]Uotf x'g'kg]{ eof] . o; ;d"xaf6

sd{rf/L cGoq ;?jf gx'g] / cGoqaf6 sd{rf/L o; k|zf;gdf ;?jf e} cfpg

g;Sg] gLltut Joj:yf eof] . o; lsl;dsf] Joj:yfaf6 sd{rf/Ldf /fh:j

k|zf;gsf nflu tf]lsPsf] Go"gtd of]Uotf x'g], sd{rf/Ldf /fh:j k|zf;gdf /x]/

j[lQ ljsf; ug]{ lglZrttf k}bf x'g], /fh:j ;DaGwL tflnd, cg'ej, zLk, 1fg

cflbsf] /fd|f] pkof]u x'g] / /fh:j k|zf;g Jofj;flos ;d"xsf] ?kdf ljsl;t x'g]

ck]Iff ul/of] .

t/ /fh:j ;d"x u7g ePkl5 o; ;d"xdf ;d"xLs[t ePsf sd{rf/Lsf] nflu

/fh:j ;DaGwL lj:t[t k|lzIf0f lbg] Joj:yf ul/Pg . To;}u/L klxn] em} o;

;d"xdf gof+ k|j]z ug]{ sd{rf/Lsf nflu s'g} lsl;dsf] k|lzIf0fsf] cfof]hgf gu/]/

lgo'lQm ul/Psf] sfof{nodf l;w} v6fpg] k|rng sfod} /xof] . Psftkm{ cGoqaf6

ljz]if of]Uotf / bIftf eGbf klg JolQmut, /fhlglts jf o:t} cGo ;fldKosf

cfwf/df sd{rf/L ;?jf u/]/ jf sfhdf Nofpg] k|yf klg s]xL xb;Dd s]xL

;do;Dd sfod} /Xof] . t/ csf]{tkm{ /fh:j k|zf;gsf] nflu of]Uo / bIf JolQmnfO{

cGoqaf6 ;?jf u/]/ Nofpgsf] nflu eg] /fh:j ;d"xsf] Joj:yf jfws jGof] .

Tolt dfq ge} /fh:j ;d"x ePsf sf/0fn] /fd|f] sfd gu/] klg o; ;d"xaf6

aflx/ lgsflng] 8/ gePsf]n] s]xL sd{rf/Lx¿df /fd|f];+u sfd gug]{ efjgf ;d]t

ljsl;t ePsf] l:ylt b]vf k¥of] .

pQm ljleGg sf/0fn] ubf{ /fh:j ;d"x u7g ug'{sf] p2]Zo /fd|f];+u k"/f x'g ;s]g .

o; ;Gbe{df /fh:j ;d"xnfO{ k|efjsf/L agfpg] pkfox¿ ckgfpgsf] ;§f of]

;d"x g} vf/]h ul/g' kg]{ h:tf unt s'/fx¿ rNg yfn] / To; qmddf lj=;+=

@)%^ ;fnlt/ /fhkqf+lst k|yd >]0fLdf /fh:j ;d"x vf/]h klg eof]] . o;

lg0f{oaf6 /fh:j k|zf;g Jofj;flos / ;Ifd x'g'sf] ;§f cJofj;flos / sdhf]/

~ 351 ~

/fh:j k|zf;g

x'g] ;Defjgf a9\of] . /fhkqf+lst k|yd >]0fLdf ;d"x vf/]h ePsf] sf/0fn] ;d"xdf

/fhkqf+lst k|yd >]0fLsf] kbdf kbf]Gglt kfPkl5 sd{rf/Ln] cfˆgf] sfo{If]qaf6

cnlUug'kg]{ cj:yfn] ubf{ ljz]if1tfsf] ljsf;df kbf]Gglt :jo+df Ps cj/f]w

x'g] l:ylt klg ljBdfg eof] . csf]{tkm{ /fhkqf+lst k|yd >]0fLsf] kbdf h'g;'s}

z}lIfs of]Uotf tyf cg'ej ePsf] sd{rf/L klg /fh:j k|zf;gdf ;?jf eP/

cfpg] eof] . o;n] ubf{ Ps lsl;dsf] cl:y/tfsf] jftfjf/0f ;[hgf eof] . o;}u/L

nf]s;]jf cfof]uåf/f /fh:j ;d"xsf kbk"lt{ ug{sf] nflu lnOg] k/LIffdf ;DefJo

pDd]bjf/ x'g jfl0fHo, cy{zf:q tyf sfg"g h:tf ljifodf Go"gtd z}lIfs of]Uotf

xfl;n u/]sf] x'g'kg]{ jfWotf /x]g . o;n] ubf{ /fh:j k|zf;gdf s/sf] /fd|f] 1fg

ePsf sd{rf/Lsf] cefj x'g] l:ylt sfod eof] . csf]{tkm{, xfn}sf jif{x¿df /fh:j

k|zf;gdf s/sf ljljw kIfsf ljifodf sd{rf/Lx¿nfO{ lbOg] k|lzIf0f em08} z'Go

txdf emg{ uof] eg] sfof{no leq ljleGg zfvfdf sd{rf/Lx¿nfO{ cfnf]kfnf] ul/

;?jf ug]{ k|rng :yflkt ePsf]n] o;n] s/ k|zf;sx¿df ljz]if1tf sfod ub{}

nfg] lx;fjn] nfu" ePsf] sfo{d'ns ;+u7gfTds Joj:yfnfO{ 7]; k'¥ofof] . oL

ljleGg sf/0fn] ubf{ g]kfnsf] /fh:j k|zf;g sdhf]/ x'+b} uof] / blIf0f PzLofdf dfq

ge} g]kfn h:tf] l:ylt ePsf cGo ljleGg b]zsf] t'ngfdf g]kfnsf] s/ k|0ffnLsf]

:j?k tyf ;+/rgf / /fh:j k|zf;gsf] ;+u7gsf] :j?k /fd|f] x'+bfx'+b} klg To;sf]

;xL lsl;dn] sfof{Gjog x'g g;s]sf] s'/f cfof]un] ljleGg If]qdf cfof]hgf u/]sf

cGt/lqmof tyf 5nkmn sfo{qmdsf ;xefuLx¿n] JoQm u/]sf lyP .

g]kfnsf] s/ k|0ffnL ;xL lsl;dn] sfof{Gjog gePsf] s'/f nueu ;a} 7"nf

vfn] s/ ljj/0f pk/ k|To]s jif{ a9\b} uPsf] ljjflbt s/ lgwf{/0f, k|zf;lgs

k'g/fjnf]sg tyf /fh:j Gofoflws/0fdf k/]sf s/ lgwf{/0f ;DaGwL lgj]bg tyf

clknx¿ / ltgaf6 l;lh{t jiff{}+ b]lvsf] a9\b} uPsf] jSof}tf /sd tyf ljjfbsf

sf/0f s/bftfn] Joxf]g{' k/]sf] df}lb|s tyf cdf}lb|s ef/n] ;/sf/ / s/bftf b'j}nfO{

7"nf] gf]S;fg k'¥ofPsf] tYon] klg :ki6 ub{5 . s/ k|zf;sn] cfkm"dfly eljiodf

lgofds lgsfosf] sf/jfxLn] s'g} klg lsl;dsf] bfloTj gk/f];\ egL ;'/IffTds

-Protective_ k|j[lQaf6 k|]l/t e} jf df]nflxhf gug{] s/bftf pk/ lj;defj /fv]/ jf

k|f]T;fxg eQfsf] nflu tf]lsPsf] ;"rsf+s k'¥ofpgsf nflu cfqmfds (Aggressive) Pj+ :j]R5frf/L tj/af6 ePsf o:tf vfnsf s/ lgwf{/0faf6 d'n'sn] ;do} k|fKt

ug{] /fh:j nueu ;+sng g} ug{ g;lsg] cj:yfdf k'¥ofOlbPsf] 5 . o:tf]

lqmofsnfkn] nufgL d}qL jftfj/0fsf] ;[hgfdf klg k|lts"n k|efj kfb{5 . s/

~ 352 ~


clws[t ;Ifd / ;xL gePsf cj:yfdf ;/sf/nfO{ cfpg'kg]{ /fh:j k|fKt gx'g]

Pj+ ;xL s/ lgwf{/0f geO{ a9L s/ lgwf{/0f ePdf s/bftf Pj+ hgtfsf] /fh:j

k|zf;g nufot ;/sf/ k|lt g} ljt[i0ff pTkGg x'g hfG5 .

;'emfj

xfn /fh:jsf clws[tx¿df gof+ vfnsf h6Ln k|s[ltsf Joj;flos sf/f]jf/

tyf s[ofsnfknfO{ a'‰g] / ltgaf6 s/df kg{;Sg] c;/nfO{ cf+sng ug{ ;Sg]

;Lk / bIftf Pj+ sfo{ljlzi6tf xfl;n ug{sf nflu Jojxf/ut tflnd, k|f]T;fxg,

pGgltsf cj;/x¿ pknAw u/fO{ /fh:j k|zf;gsf] ;+u7gfTds :j?k / sd{rf/L

Joj:yfdf cfd"n kl/jt{g ul/g' kb{5 .

!@=@=! ;+u7gfTds :j?k

cfGtl/s /fh:j k|zf;g

cfGtl/s /fh:j ljefusf] ;+u7gfTds :j?k sfo{d"ns lsl;dsf] ePtf klg s]xL

zfvfsf] ;dfof]hg jf k'g;{+/rgf ug{' kg]{ b]lvG5 . pbfx/0fsf nflu, ;+rfng

dxfzfvf cGtu{t ;+sng zfvf / jSof}tf zfvf 5'§f 5'§} /x]sf 5g\ . sfo{d"ns

;+u7gfTds Joj:yfdf ;+sng eg]sf] s/bftfn] :jo+ s/ lgwf{/0f u/]sf] s/ jf s/

k|zf;gn] lgwf{/0f u/]sf] s/ s/bftfn] ;dodf glt/] kl5 To;nfO{ s/ k|zf;gn]

;+sng ug]{ eGg] a'lemG5 . jSof}tf c;'nL ;DjGwL sfo{ klg oxL k|s[ltsf] sfo{

xf] . o;}n] jSof}tf zfvfsf] 5'§} cl:tTj sfod ug{ cfjZos b]lvb}g .

xfn gLlt, ljZn]if0f tyf Joj:yfkg dxfzfvfdf s/ k/LIf0f k'g/fjnf]sg zfvfsf]

Joj:yf ePsf] 5 . cfw'lgs s/ k|zf;gdf s/ ;DjGwL k|lqmofx¿sf] ;xL lsl;dsf]

kfngf eP gePsf] x]g]{ sfo{ cfGtl/s cg'udg zfvfsf] ePsf]n] s/ k/LIf0f

k'g/fjnf]sg zfvfsf] cf}lrTo k'li6 ug{ ufx|f] b]lvG5 .

cfw'lgs s/ k|zf;gdf cfGtl/s cg'udg zfvfsf] klg Joj:yf ul/Psf] kfOG5 .

of] zfvf ljefuLo k|d'v cGtu{t /flvPsf] x'G5 . o;sf] p2]Zo ljefusf cGo

zfvf÷dxfzfvfsf ;fy} ljefu cGtu{tsf sfof{nox¿n] s/ ;DaGwL sfg"g tyf

tf]lsPsf k|s[ofx¿sf] ;xL lsl;dn] kfngf ug]{ u/]sf 5g\ 5}gg\ eg]/ cg'udg

ug'{sf ;fy} ltgLx¿sf] sfd sf/jfxLnfO{ ;xL lsl;dn] sfo{fGjog u/fpg

~ 353 ~

/fh:j k|zf;g

;xof]u ug'{ xf] . xfn o; zfvfnfO{ cfGtl/s /fh:j ljefusf dxflgb{]zssf] l;wf

;Dks{af6 lems]/ gLlt ljZn]if0f dxfzfvf cGtu{t /flvPsf] 5, h'g cfGtl/s

cg'ud÷k/LIf0fsf] dd{ tyf cGt/f{li6«o ;fdfGo k|rng ljkl/t 5 . o; zfvfsf]

d'Vo sfd ;a} sfof{nox¿ / ljefusf] ;a} dxfzfvf ;d]tsf] sfo{sf] cg'udg

ug{] / To;sf] d"Nof+sg u/L cfGtl/s /fh:j ljefusf dxflgb{]zs ;dIf k]z

ug{] ePsf]n] s'g} Ps dxfzfvf cGtu{t /x+bf o; zfvfaf6 rfx]sf] k|ltkmn k|fKt

ug{ ;lsb}g . cfGtl/s cg'udgsf] l;4fGt cg';f/ o;nfO{ dxflgb]{zssf] k|ToIf

lgu/fgLdf /fVg' kb{5 eGg] cfof]usf] wf/0ff 5 . ;fy}, cfGtl/s cg'udg tyf

s/ k/LIf0f zfvfjf6 cg'udg jf s/ k/LIf0fsf] bf}/fgdf b]lvPsf ;d:ofx¿ jf

;jfnx¿ (Issues) jf k|zf;lso k'g/fjnf]sg jf /fh:j Goflws/0fsf] km};nfjf6

p7]sf ;jfnx¿ (Issues) sf] ljj/l0fsf tof/ u/L ltgsf] ljZn]0f kZrft plrt

sbd rfNgsf nflu cfGtl/s /fh:j ljefusf dxflgb{]zsnfO{ sfg'gdf z+;f]wg

ug{' kg{] jf lgb{]zg hf/L ug{' kg{] jf cGo k|sf/n] ;Daf]wg ug{' kg{] xf] ;f] ;DaGwdf

;'emfj lbg] sfo{ cfGtl/s /fh:j ljefusf] ;+u7g tflnsfdf /x]sf] la1 ;d"xåf/f

x'g' kb{5 . o;f] ePdf Ps} k|sf/sf ;d:of jf ;jfnx¿ (Issues) af/Daf/ bf]xf]l/g] cj:yf /xb}g . o;n] s/bftf / s/ k|zf;g b'j}nfO{ ;xh / ;/n x'g hfG5 .

cfGtl/s /fh:j ljefun] k|zf;g ug]{ P]g lgodx¿ o; cGtu{tsf 7"nf s/bftf

sfof{no, cfGtl/s /fh:j sfof{no Pj+ s/bftf ;]jf sfof{no dfkm{t k|zf;g ug]{

ul/Psf] 5 . 7"nf s/bftfsf] 5gf}6sf] cfwf/ d'Vo ?kdf sf/f]jf/ /sdnfO{ lnPsf]

5 eg] 7"nf s/bftf sfof{nosf] bfo/fdf gkg]{ s/bftfx¿sf] btf{, ;+sng, s/

kl/If0f Pj+ s/ cg';Gwfgsf] sfo{ cfGtl/s /fh:j sfof{noaf6 x'+b} cfPsf] 5 .

s]xL aif{b]lv s]lx cfGtl/s /fh:j sfof{nosf] If]qleq kg]{ s/bftfx¿sf] btf{

Pj+ s/ ;+sng dfq l;dLt sfo{ ug]{ u/L s/bftf ;]jf sfof{no :yfkgf eO{

sfo{ ub}{ cfPsf]df xfn s/bftf ;]jf sfof{nonfO{ ?= % s/f]8;Ddsf] sf/f]jf/

ePsf s/bftfsf] s/k/LIf0f nufot ;a} sfd ug{] u/L lhDd]jf/L lbOPsf] 5 .

o;/L x]bf{ xfnsf s/bftf ;]jf sfof{nox¿nfO{ g} cGo /fh:j sfof{no ;/x ?=

% s/f]8;Ddsf] ;fgf s/bftf ;DaGwL ;a} lhDd]jf/L jxg ug{] u/L yk clwsf/

lbOPdf o;}nfO{ g} ;fgf s/bftf sfof{nosf] ?kdf sfod ug{' plrt x'g]5 .

7"nf s/bftf sfof{no / s/bftf ;]jf sfof{non] x]g{] jfx]s cGo ;a} s/bftfx¿nfO{

demf}nf s/bftfsf]?kdf xfn sfod /x]sf cfGTl/s /fh:j sfof{non] g} x]g{] u/L

~ 354 ~


sfod ul/g' plrt x'g]5 . o;sf ;fy}, sf7df8f}+ dxfgu/kflnsf ;a} j8fx¿df

/ nlntk'/ pkdxfgu/kflnsfsf 3gf Jofj;flos ultljlw x'g] If]q x]/L sDtLdf

@ jf # s/bftf ;]jf sfof{no sf] lj:tf/ ug{' kb{5 . o;f] ug'{sf] d"n p2]Zo

s/bftfsf] nfut vr{ sd ug'{ / a9L s/ /fh:j ;+sng ug{' xf] . o:tf] k4lt

cjnDjg ubf{ cfGtl/s /fh:j sfof{no If]q !, @ / # sf] xfnsf] sfo{If]qnfO{

s]xL kl/jt{g ug'{kb{5 . o; l:yltdf cfGtl/s /fh:j sfof{no If]q !, @ / # sf]

sfo{If]q / sfo{jf]emdf ePsf] s6f}tLnfO{ Wofg lb+bf cfGtl/s /fh:j sfof{no If]q

!, @ / # sf] xfnsf] ;+/rgfdf /fhkqf+lst k|yd >]0fLsf] kbsf] cf}lrTo /x+b}g,

lognfO{ klg cGo cfGtl/s /fh:j sfof{no ;/x /fhkqf+lst låtLo >]0fLsf] k|d'v

/xg] u/L ;+/rgfut Joj:yf ul/g' kb{5 .

cfGtl/s /fh:j ljefu cGtu{t sf7df08f} pkTosf eGbf aflx/ ljleGg !#

j6f s/bftf ;]jf sfof{no :yfkgf ePsf 5g\ . xfn h'g sfof{no h'g lhNnfdf

cjl:yt 5, ;f]xL lhNnfsf] s/bftfsf] s/bftf ;]jf tyf s/ ;+sng] sfo{x¿

tL ;]jf sfof{nox¿n] ub}{ cfPsf 5g\ . o; gLltn] ubf{ ef}uf]lns ljs6tf

ePsf lhNnfdf cjl:yt s/bftf ;]jf sfof{noaf6 s/bftfn] ;]jf k|fKt u/L

ef}uf]lns ?kdf 6f9f /x]sf] cfGtl/s /fh:j sfof{noaf6 ;]jf lng kg]{ jfWotf

s]xL xb;Dd sd ePsf] 5 . t/ sltko cj:yfdf s/bftf ;]jf sfof{nox¿sf]

ef}uf]lns cjl:yltn] ubf{ s/ ;DjGwL ;fdfGo cf}krfl/stf k"/f ug{ klg 7"nf]

ljlQo ef/ a9g ;Sg] cj:yf /x]sf] b]lvG5 . s/bftfsf] s/sf] cf}krfl/stf

k'/f ug]{ ;DjGwdf ul/g] vr{{ (Compliance cost) nfO{ 36fpg' kg]{ / ;/sf/n]

s/ ;+sng ug]{ ;DjGwdf ug]{ vr{nfO{ Go"g ug'{kg]{ cj:yfnfO{ Wofgdf /fvL

xfnsf] ;]jf sfof{no ;DjGwL gLlt -pkTosf aflx/_ nfO{ ;d]t k'g/fjnf]sg

ug'{kg]{ ePsf] 5 . cGt/f{li6«o ;+3 ;+:yfsf] k|ltj]bgdf ;d]t g]kfndf s/bftfsf]

s/ kl/kfng nfut (Compliance cost) a9L ePsf] pNn]v ePsf] 5 . o:tf]

x'g'sf] Pp6f sf/0f s/ sfof{nox¿ pko'Qm ef}uf]lns If]qdf cjl:yt gx'g' xf] .

o:tf] Joj:yfn] s/bftfsf] s/ kl/kfng nfut (Compliance cost) lglZrt ?kdf

j[l4 x'G5 eg] s/ k|zf;gn] s/sf] bfo/fdf gcfPsf s/bftf dfly lgu/fgL

(Vigilence) ;d]t /fVg ;lsb}g . h;af6 ;du| s/ k|zf;gdf g} gsf/fTds

c;/ kb{5 . o:tf] ;d:ofnfO{ ;Djf]wg ug{ xfn sf7df08f} pkTosfeGbf aflx/

/x]sf s]xL s/bftf ;]jf sfof{nonfO{ :t/j[l4 u/L cfGtl/s /fh:j sfof{nosf]

?kdf ?kfGt/0f ug'{kb{5 . tL s/bftf ;]jf sfof{nonfO{ cfGtl/s /fHf:j

~ 355 ~

/fh:j k|zf;g

sfof{nodf kl/jt{t ul/ l5d]sL lhNnfsf] s/bftfnfO{ ;d]t k|zf;g ug]{ u/L

tf]Sg' pko'Qm x'G5 .

dfly pNn]v ul/P cg';f/ cj ;fgf s/bftf sfof{no -xfnsf s/bftf ;]jf

sfof{nox¿ ;d]t_, cfGtl/s /fh:j sfof{no -demf}nf_ / 7"nf s/ sfof{no u/L

# txsf sfof{nox¿ /xg' pko'Qm x'g]5 .

g]kfn ;/sf/n] k"jf{wf/ /fd|f] ePsf] / a9L hg;+Vof ePsf] ufp+ ljsf; ;ldltnfO{

gu/kflnsf jgfpg] 3f]if0ff jdf]lhd yk ufp+ ljsf; ;ldltx¿ gu/kflnsfdf

kl/0ft e} ;s]sf 5g\ . h; cg';f/ cj g]kfndf gu/kflnsfsf] s"n ;+Vof !(!

k'Ug uPsf] 5 . gu/kflnsfx¿df cfly{s ljsf;sf] ;+efjgf a9L x'g] tyf ljutdf

ufp+ ljsf; ;ldlt x'+bfsf] cj:yfdf ;d]t lglZrt dfkb08sf] ljsf; e};s]sf]n]

gof+ :yfkgf ePsf gu/kflnsf ePsf] lhNnfdf cfGtl/s /fh:j sfof{no jf ;]jf

sfof{no 5}gg\ eg] lt :yfgdf s/bftfsf] ;+Vof / Joj;flos ultljlwsf cfwf/df

s/bftf ;]jf sfof{no :yfkgf ug{ pko'Qm x'g]5 . xfn cfGtl/s /fh:j sfof{no

tyf ;]jf sfof{no ;d]t gePsf / gu/kflnsf gePsf t/ s/bftfsf] ;+Vof

lglZrt l;df eGbf a9L ePsf lhNnfdf ;d]t s/bftf ;]jf sfof{no :yfkgf ug{

pko'Qm x'G5 .

cy{tGqsf] a9\bf] cj:yf;+u} Jofkf/ Joj;fodf nfUg] JolQmx¿ klg lbg k|ltlbg a9L

/x]sf 5g\ h;n] ubf{ s/sf] bfo/fdf cfpg] s/bftfx¿sf] ;+Vof ;d]t a9\bf] qmddf

5 . s/bftfsf] cg'kftdf s/ k|zf;gsf] pkl:ylt Go"g /x]sf] sf/0f s/bftfn] hlt

;]jf tyf ;'ljwf s/ k|zf;gaf6 kfpg' kg]{ xf] Tolt kfO/x]sf] cj:yf 5}g eg]

s/ ;xeflutf nfut ;d]t a9L nfu]sf] b]lvG5 . s/ k|zf;gn] cfˆgf] ef}uf]lns

pkl:yltnfO{ a9fp+b} u/]sf] ePtf klg s/bftfsf] ;+Vofsf] cfwf/df / g]kfnsf]

ef}uf]lns l:yltsf sf/0f kof{Kt x'g ;s]sf] 5}g / cfufdL lbgdf klg gx'g ;S5 .

o:tf] cj:yfdf s/bftfsf] 3/b}nf];Dd s/ k|zf;gnfO{ k'¥ofpgsf nflu lghL If]q

jf cGo ;fdflhs ;+3 ;+:yfx¿;+u ;xof]u lng'kg]{ b]lvG5 . lhNnf jf lhNnfsf

ljleGg efux¿df /x]sf] pBf]u jfl0fHo ;+3, ljleGg Joj;foL ;+3 tyf ;fdflhs

;+:yfx¿nfO{ s/bftfaf6 ;dodf g} s/ ljj/0f a'emL cfGtl/s /fh:j sfof{nodf

;d]t ;dodf g} a'emfpg] lhDdf lbg' kg]{ b]lvG5 h;n] ubf{ s/bftfsf] s/

;xeflutf nfut sd x'g hfg] x'G5 . bflvnf ug'{kg]{ s/sf ;DaGwdf eg] lhNnf

l:yt sf]if tyf n]vf lgoGqs sfof{no jf glhssf] s'g} klg a}+s jf e/kbf]{ cGo

~ 356 ~


dfWoddfkm{t bflvnf ug{ ;Sg] Joj:yf ldnfpg' kg]{ x'G5 . o;/L s/bftf ;]jf

sfof{nox¿ vf]Ng nfut k|efjL gePsf If]qx¿df dxfn]vf lgoGqs sfof{no jf

lhNnf pBf]u jfl0fHo ;+3 dfkm{t s/ ;DjGwL sfo{x¿ ug{ ;lsG5 . ljs6 If]qdf

lgDgfg';f/ s/ lsof]:s (Kiosk) dfkm{t klg s/ ;DjGwL ;]jfx¿ pknJw u/fpg

;lsG5 .

s/ lscf]:ssf] Joj:yf

ælscf]:s (Kiosk)Æ eGgfn] dflg;åf/f ;+rflnt jf :jrflnt sDk'6/ jf l8:Kn]

af]8{ jf ;"rgfd"ns ;fdu|Lx¿ ePsf] jf u|fxsx¿sf] ;'ljwfsf nflu Ps lglZrt

:yfgdf c:yfoL jf :yfoL?kdf :yflkt lalqmsf dfn;fdfgx¿o'Qm Ps k|sf/sf]

5'§} ;fgf] k;n h:tf] ;+/rgfnfO{ a'emfp+5 . pbfx/0fsf nflu c6f]d]6]8 6]n/ d]lzg

-ATM_, lrof, slkm laqmo -e]lG8+u_ d]lzg, 6]lnkmf]g a"y cflb . o;nfO{ ;lhnf];+u

;"rgfsf] k|;f/ ug{ jf hfgsf/L pknAw u/fpg jf cGo vfnsf ;]jf k|bfg ug{

k|of]u ug{] ul/G5 . lxhf] cfh o:tf lscf]:sx¿ ;fdfGotM ;fj{hlgs:yn, l8kf6{d]06

:6f]/, /]i6"/f+, x'nfs kl/;/, cflb :yfgdf /fv]sf] b]V5f}++ . o:tf] lscf]:snfO{ a"y,

:6\of08, :6n cflb ljleGg gfdaf6 klg lrlgG5 . lxhf] cfh ljZjsf ljleGg

d'n'sdf s/bftfsf] ;'ljwfsf nflu dfgj ;+rflnt jf :jrflnt lscf]:sx¿sf]

k|rng Jokfs ?kdf ePsf] kfp+b5f}+ . o;n] s/bftf / s/ k|zf;g b'j}sf] nfut

/ ;dosf] jrt ug{ d2t ub{5 .

;+o'Qm /fHo cd]l/sfdf !$ j6f pBf]u / ;ˆ6j]o/ lgdf{tfx¿sf] u7aGwgn]

d'gfkmf gsdfpg] p2]Zon] :yflkt u/]ssf] ælb lk|m kmfOn PnfoG;Æ ;+usf]

;xsfo{df OgNof08 /]e]Go" ;le{;n] s/bftfsf nflu :jrflnt k|0ffnLdf cfwfl/t

s/ lscf]:sx¿ ;+rfng ub{} cfPsf] kfOG5 . olb s;}nfO{ OG6/g]6sf] cefj jf

;+rfngdf sl7gfO{sf] sf/0fn] ubf{ cfˆgf] s/ ljj/0f bflvnf ug{ ufx|f] jf cK7\of/f]

k/]sf] cj:yfdf To; lscf]:ssf] VITA eGg] a6g lyr]df OgNof08 /]e]Go" ;le{;n]

k|dfl0ft u/]sf bIf :jo+;]jLx¿n] s/bftfnfO{ s/ ljj/0f eg{ l;sfpg] / cfjZos

k/]df j}olQms?kd} pkl:yt e} ;xof]u ug{] Joj:yf /x]sf] kfp+b5f}+ . jfndf6{ h:tf

7"nf l8kf6{d]06 :6f]/x¿n] klg cfˆgf u|fxsx¿nfO{ s/sf ljj/0f eg{ ;xof]u ug{]{,

s/ ;DaGwdf hfgsf/L lbg] h:tf sfo{x¿ cfˆgf kl/;/df lgMz'Ns pknAw u/fp+b}

cfPsf] kfOG5 . o:t} l;+ufk'/df klg k"0f{?kdf :jrflnt lscf]:sx¿ ;+rfngdf

~ 357 ~

/fh:j k|zf;g

/x]sf] kfp+b5f}+ . a]nfotdf klg x'nfs sfof{nodf o:tf :jrflnt lscf]:sx¿

/flvPsf x'G5g\ . o;} u/L a]nfotdf s/bftfsf] ;xhLs/0fsf nflu Office of Tax Simplification eGg] sfof{no g} :yfkgf u/]sf] 5 . h;af6 k|fKt ;'emfjsf

cfwf/df ;/sf/n] a]nfa]nfdf s/ k|0ffnLdf ;/nLs/0f ug{] ub{5 .

o;}u/L, ef/tdf ;g\ @)!@ b]lv s/bftfsf] ;'ljwfnfO{ Wofgdf /fvL ef/tsf]

cfo s/ ljefun] s/ ljj/0f bflvnf ug{] cjlwdf s/bftfx¿ /xg] cfjf;Lo

If]q jf :yfgdf æljz]if lscf]:sÆ sf] Joj:yf ug{] u/]sf] kfOG5 . o; k|sf/sf]

k|of;n] s/bftfx¿n] s/ ltg{ jf s/ ljj/0f bflvnf ug{ jf :yfoL n]vf gDa/

lng jf s/ lkmtf{sf] k|s[of sxf+;Dd k'u]sf] 5 egL hfgsf/L lngsf nflu wfP/

s/ sfof{no;Dd cfpg' kg{] cj:yf /xb}+g . To;} u/L ;f] ljefun] s/ ljj/0f

bflvnf ug{] cjlwtfsf s/bftfnfO{ s/sf O{—ljj/0fx¿ bflvnf ug{ ;xh u/fpg]

p2]Zon] ;"rgf k|ljlwdf bIf sd{rf/Lx¿o'Qm æ3'lDt EofgÆ nfO{ zx/sf cf;kf;sf

O{nfsfx¿ jf ;fgf zx/x¿df ;+rfng / :yflkt ug{] u/]sf] kfOG5 .

zx/sf ljleGg efu, ckf6{d]06 Ans, 7"nf sfof{nosf kl/;/x¿ / zx/sf cGo

s]Gb|Lo :yfgdf o:tf lscf]:sx¿sf] :yfkgfsf nflu tTtt\ 7f+p+sf /]lh8]06

j]nkm]o/ P;f]l;Pzgx¿ / cGo o:t} lgsfox¿sf] ;xsfo{df o:tf] sfo{qmdx¿sf]

;+rfng ePsf] kfOG5 eg] zx/ lgs6sf If]qx¿ / ;fgf zx/x¿df cfˆg} sd{rf/L

;lxtsf] 3'DtL Eofg ;+rfng u/]sf] kfOG5 . To:t}, dxfgu/leq / cGo 7"nf

:yfgx¿df ;fgf] k;n h:tf] ælscf]:sÆ Joj:yf u/]sf] kfOG5 . o:tf] lscf]:ssf]

:yfkgf Ps—b'O{ lbgsf nflu ul/Psf] x'G5 . o:tf lscf]:ssf] ;+rfng k|lzlIft

6\ofS; lk|k]/;{\åf/f ul/G5 . s/ ljefun]] o:tf ;fgf k;nx¿ h:tf lscf]:s /

3'lDt Eofgx¿ /xg] :yfg / ldlt / ;dosf jf/]df lj1fkgåf/f hfgsf/L u/fpg]

ub{5 .

g]kfnsf] xsdf k"0f{ :jrflnt k|0ffnLdf cfwfl/t lscf]:sx¿ ;+rfng ug{ xfn

Tolt ;Dej gePtf klg s'g} ;fdflhs ;+u7g jf :yfgLo Snax¿sf] ;xof]udf

:yfoL?kdf jf $÷% lbgsf nflu c:yfoL?kdf lscf]:s ;+rfng ug{ ;lsg]

b]lvG5 . o:tf lscf]:sx¿ zx/sf 3gf cfjfbL If]q jf l8kf6{d]06n :6f]/x¿sf]

kl/;/ jf ckf6{d]06 jf xfpl;+u OgNs]ex¿ jf x'nfs sfof{no kl/;/df :yflkt

ug{ ;lsG5 .

~ 358 ~


To;} u/L o;sf] dfu cg';f/ zx/sf ljleGg lelq efux¿df ;]jf s]Gb|x¿ dfkm{t

;"rgf k|ljlwsf sd{rf/L ;lxtsf] 3'lDt ;]jf ;+rfng ug{ ;lsg] b]lvG5 . To:t}

s/ sfof{nosf] ;xh kx'+r gePsf kxf8L lhNnfsf nflu klg &÷* lbgsf nflu

o:tf] 3'lDt s/bftf ;]jf lzlj/ ;+rfng ug{ ;lsg] b]lvG5 . o;f] u/]df s/bftfsf]

;do, >d / nfut 36\g u} s/ ;xeflutf a9\g]5 eg] ;/sf/n] klg ;a} 7fp+df

7"nf] nufgL u/L sfof{no g} vf]n]/ ;]jf lbg'sf] ;f6f] o; k|s[ofjf6 ;]jf lb+bf s]xL

xb;Dd cfˆgf] kx'+r :yflkt ug{, s/bftfnfO{ ;xhtf k|bfg ug{, ;"rgf k|jfx ug{,

s/bftfnfO{ cfˆgf] s/ ljj/0fsf ;DaGwdf hfgsf/L lng ;/ntf k|bfg ub{5 .

o;jf6 /fh:j ;+sngdf ;d]t yk of]ubfg ug{ ;Sg] b]lvG5 .

;'emfj

• cfGtl/s /fh:j ljefusf] ;+u7gfTds :j?k sfo{d"ns lsl;dsf] cfwf/df

;dfof]hg jf k'g;{+/rgf ug{' kb{5 .

• cfGtl/s cg'udg tyf s/ k/LIf0f zfvfjf6 cg'udg jf s/ k/LIf0fsf]

bf}/fgdf b]lvPsf ;d:ofx¿ jf ;jfnx¿ (Issues) jf k|zf;lso k'g/fjnf]sg

jf /fh:j Goflws/0fsf] km};nfjf6 p7]sf ;jfnx¿ (Issues) sf] ljj/l0fsf

tof/ u/L ;f] cg'?k ;DalGwt sfg'g jf lgb{]lzsf jf kl/kqdf ;dfj]z ug{

cfjZos ljifox¿ ;dfj]z u/L ;Daf]wg ul/g' kb{5 .

• xfnsf] s/bftf ;]jf sfof{nox¿nfO{ g} cGo /fh:j sfof{no ;/x ?= %

s/f]8;Ddsf] ;fgf s/bftf ;DaGwL ;a} lhDd]jf/L jxg ug{] u/L yk clwsf/

lbO{ o;}nfO{ g} ;fgf s/bftf sfof{nosf] ?kdf sfod ul/g' kb{5 .

• 7"nf s/bftf sfof{no / s/bftf ;]jf sfof{non] x]g{] jfx]s cGo ;a}

s/bftfx¿nfO{ demf}nf s/bftfsf]?kdf xfn sfod /x]sf cfGTl/s /fh:j

sfof{non] g} x]g{] u/L sfod ul/g' plrt x'g]5 . o;sf ;fy}, sf7df8f}+

dxfgu/kflnsf s]xL j8fx¿df / nlntk'/ pkdxfgu/kflnsfsf 3gf

Jofj;flos ultljlw x'g] If]q x]/L sDtLdf @ jf # s/bftf ;]jf sfof{no sf]

lj:tf/ ug{' kb{5 .

• cfGtl/s /fh:j sfof{no If]q !, @ / # sf] sfo{If]q / sfo{jf]emdf k|:tfljt

s6f}tLnfO{ Wofg lb+bf cfGtl/s /fh:j sfof{no If]q !, @ / # sf] xfnsf]

;+/rgfdf /fhkqf+lst k|yd >]0fLsf] kbsf] cf}lrTo /x+b}g, lognfO{ klg cGo

~ 359 ~

/fh:j k|zf;g

cfGtl/s /fh:j sfof{no ;/x /fhkqf+lst låtLo >]0fLsf] k|d'v /xg] u/L

;+/rgfut Joj:yf ul/g' kb{5 .

• s/bftfsf] s/sf] cf}krfl/stf k'/f ug]{ ;DjGwdf ul/g] vr{{ (Compliance Cost) nfO{ 36fpg' kg]{ / ;/sf/n] s/ ;+sng ug]{ ;DjGwdf ug]{ vr{nfO{ Go"g

ug'{kg]{ cj:yfnfO{ Wofgdf /fvL xfnsf] ;]jf sfof{no ;DjGwL gLlt -pkTosf

aflx/_ nfO{ ;d]t k'g/fjnf]sg ul/g'kb{5 .

• sf7df08f} pkTosfeGbf aflx/ /x]sf s]xL s/bftf ;]jf sfof{nonfO{ :t/j[l4

u/L cfGtl/s /fh:j sfof{nosf] ?kdf ?kfGt/0f ug'{kb{5 . tL s/bftf

;]jf sfof{nonfO{ cfGtl/s /fHf:j sfof{nodf kl/jt{g ul/ l5d]sL lhNnfsf]

s/bftfnfO{ ;d]t k|zf;g ug]{ u/L tf]lsg' kb{5 .

• cfGtl/s /fh:j sfof{nosf] ;xh kx"+r gePsf] ljs6 If]qx¿ tyf s/bftfx¿sf]

;+s]Gb|0f (Concentration) ePsf] gu/sf] lelqefux¿df lsof]:s dfkm{t s/

;DaGwL ;]jf pknAw u/fpg'kb{5 .

eG;f/ k|zf;g

eG;f/ ljefudf gLlt tyf ;+rfng dxfzfvf / Joj:yfkg dxfzfvf u/L b'O{

dxfzfvf sfod ul/Psf 5g\ . eG;f/ ljefusf] sfo{k|s[lt tyf sfo{jf]emnfO{

ljrf/ ubf{ ;+rfng ;DjGwL sfo{x¿ ;+rfng dxfzfvf cGtu{t / gLltut tyf

cGo Joj:yfkg ;DjGwL sfo{x¿ gLlt tyf Joj:yfkg dxfzfvf cGtu{t /flvg'

pko'Qm x'g] b]lvG5 . cfw'lgs /fh:j k|zf;gsf] dxTjk"0f{ sfo{sf] ?kdf /x]sf]

cfGtl/s cg'udg ;DjGwL Joj:yf eG;f/ k|zf;gdf cem} ePsf] b]lvb}g . eG;f/

ljefu tyf eG;f/ sfof{nox¿sf] sfo{sf] cg'udg u/]/ To;sf] d"Nof+sg u/L

dxf–lgb{]zs ;dIf k]z ug{ dxflgb]{zs cGt/ut cfGtl/s cg'udg zfvfsf]

Joj:yf ul/g' kb{5 . cfw'lgs eG;f/ k|zf;gdf eG;f/ hfFrkf; k/LIf0f kl5sf]

sfo{nfO{ dxTjk"0f{ cª\usf ¿kdf lnOG5 . rogfTds ljlw (Selectivity Model) sf] cjnDag Pj+ hf]lvd Joj:yfkgsf lglDt hfFrkf; kl5sf] k/LIf0f dxTjk"0f{

x'g] ePsf]n] g]kfnsf] eG;f/ k|zf;gdf klg o;sf] k|of]u z'? ePsf] 5 . eG;f/

hfFrkf; k/LIf0f sfof{nosf] ;+/rgf, sfo{If]q Pjd\ b/aGbLdf k'g/fjnf]sg u/L yk

;zQm / k|efjsf/L agfpg cfjZos 5 . o;}u/L eG;f/ k|zf;gsf sd{rf/Lx¿sf]

Ifdtfj[l4sf] nflu ;+:yfut Joj:yf gePsf]n] o;sf nflu eG;f/ ljefudf dfgj

~ 360 ~


;+;fwg ljsf; zfvf vf]lng' kb{5 . eG;f/ k|zf;gsf] a[xQ/ lhDd]jf/LnfO{ dgg

u/L o;sf] ;+u7gnfO{ sfo{d"ns agfpgfsf cltl/Qm clws[td'vL agfpg' kb{5 .

eG;f/ k|lqmof ;DaGwL ljjfb ;dfwfgdf dxflgb]{zs ;dIf k'g/fjnf]sg ug{

;Sg] Joj:yf klg 5}g . eG;f/ k'g/fjnf]sg ;DaGwL 5'§} ;ldltsf] Joj:yf eP

tfklg To;df dxflgb]{zs / ljefusf] s'g} e"ldsf /x]sf] 5}g . o; Joj:yfsf] klg

k'g/fjnf]sg x'g kb{5 .

ef/ttkm{sf] v'Nnf l;dfgfsf sf/0f eG;f/ k|zf;gnfO{ 5n]/ dfnj:t' cf];f/k;f/

ug]{ sfo{ e}/xsf] tYo s;}af6 n's]sf] 5}g . clxn]sf] cj:yfdf eG;f/ k|zf;g

;Dk"0f{ rf]/L lgsf;L k}7f/L lgoGq0fdf ;'/Iff lgsfox¿sf] ;qmLotfdf e/ k/]sf]

kfOG5 . ;fy}, ;Ldfdf vl6Psf ;'/Iff lgsfox¿ pgLx¿sf] cfˆgf] d"n pQ/bfloTj

cg'?k ;dfhdf xflgsf/s dfnj:t'sf] cf];f/ k;f/ lgoGq0f / ;Ldf ;'/IffeGbf

klg ljleGg sf/0fn] rf]/L lgsf;L k}7f/Ldf s]Gb|Lt x'g] u/]sfn] klg ck]lIft ;kmntf

xfl;n x'g'sf ;6\6f ;'/Iff lgsfox¿jLr klg dfnj:t' cf];f/k;f/ lgoGq0fdf

k|lt:kwf{Tdstf s[ofsnfkn] ubf{ j]nfjvt ljjfb x'b} cfPsf] cj:yf klg 5 .

t;y{, o; ;DaGwdf lhNnf l:yt eG;f/ sfof{nonfO{ ;Ldf rf]/L k}7f/L lgoGq0f

ug{] lgsfosf] ?kdf ;an agfpg' kg{] / o;df ljZjdf cGoq k|rlnt pQd

k2ltx¿sf] h:t} 5'6[} /fh:j k|zf;g dftxts} /fh:j u:tL ansf] Joj:yfnfO{

cjnDag ug'{ kg{] cfjZos ePsf] 5 . o;sf ;fy}, rf]/L lgsf;L k}7f/LnfO{

lgoGq0f ug]{ cfjZos sbdx¿ rfNg / o; sfdsf] ;dGjo ug{ eG;f/ ljefudf

5'§} zfvfsf] Joj:yf ePsf] 5}g . rf]/L lgsf;L k}7f/L lgoGq0f ug{] ;Gbe{df

k|efjsf/L 9+uaf6 gful/s lzIff cleofg, b|"t u:tL kl/rfng, sfof{nox¿af6

lgoldt u:tL kl/rfng h:tf sfo{x¿ ug{ u/fpg ljefudf Ps 5'6\6} ;+oGq

agfpg cfjZos 5 .

eG;f/ k|zf;gsf] ;DaGw ;Ldfleq dfq geO{ ;Ldfaflx/ klg x'g] ub{5 . g]kfnsf]

eG;f/ k|zf;g klg ljZj eG;f/ ;+u7gsf] ;b:o /xL cfPsf] 5 . ljZj eG;f/

;+u7gaf6 lgwf{l/t xfdf]{gfOH8 l;:6d nufotsf dfkb08nfO{ cjnDjg ul/Psf]

5 . eG;f/ ljefun] UNCTAD af6 ljsl;t ASYCUDA Software sf] k|of]u

u/L eG;f/ k|zf;gnfO{ cfw'lgs agfpg] k|oTg u/]sf] 5 . To;}u/L ljZj Jofkf/

;+u7g, ;fˆ6f, lad:6]s h:tf cGt/f{li6«o ;+3;+:yf Pjd\ bft[ lgsfox¿;Fu ;d]t

eG;f/ k|zf;gn] ;DaGw /fVg'kg]{ x'G5 . xfn eG;f/ ljefusf] ;+/rgfdf o;

~ 361 ~

/fh:j k|zf;g

lsl;dsf] sfdsf] nflu 5'§} zfvf jf PsfOsf] Joj:yf gul/P tfklg ;f] ;DaGwL

sfo{ eG;f/ ;'wf/ tyf cfw'lgsLs/0f zfvfsf] sfo{ ljefhgdf kfl/Psf] 5 . eG;f/

k|zf;gnfO{ cGt/f{li6«o dfkb08sf] agfpgsf nflu ;"rgf k|ljlw / :jrflnt

pks/0fx¿sf] clws cjnDjg ug{ h?/L 5 . xfn eG;f/ k|zf;gdf ;+nUg

hgzlQm ;"rgf k|ljlwd}qL x'g ;s]sf] 5}g . ljljw ;]jfsf sDKo'6/ ck/]6/sf] e/df

cflzs'8f k|0ffnL ;~rflnt 5 . To;}u/L sG6]g/ :Sofg/, PS;/] d]lzg nufotsf

:jrflnt pks/0fx¿sf] pkof]u u/L dfgjLo hfFrkf; k|0ffnLnfO{ Go"gLs/0f ug{

;d]t cfjZos 5 . o;sf] nflu kof{Kt ;|f]t ;fwg / dfgj ;+;fwgsf] k|aGw

ul/g'kb{5 .

eG;f/ sfof{nox¿df sfo{d"ns ;+/rgfsf] cefjsf sf/0f sfo{ kl/e|d0fsf] klg

;d'lrt Joj:yf ePsf] kfOb}g . sfof{no leq w]/}sf] rf;f] / cfzlQm hfFrkf;

sfo{df dfq /xg] u/]sf] x'Fbf cGo sfo{x¿ cf]em]ndf k/]sf 5g\ . sfo{d"ns

;+u7gfTds :j?kn] ubf{ k/Dk/fut s/ k|zf;gdf h:tf] s/ lgwf{/0fdf dfq s/

k|zf;gsf] Wofg s]lGb|t ge} s/ btf{, ljj/0f ;+sng, /fh:j c;'nL, s/ lkmtf{, s/

k/LIf0f, s/bftf ;]jf h:tf ;a} s'/fdf ;Gt'lnt lsl;dn] Wofg s]Gb|Lt e} s/x¿

k|efjsf/L?kdf nfu" x'g] / s/bftf tyf s/ k|zf;s aLr ldnf]ldtf] e} /fh:j

r'xfj6 x'g] ;Defjgf sd x'g] x'gfn] o; Joj:yfnfO{ eG;f/ k|zf;gdf klg k"0f{

?kdf sfof{Gjog ul/g' kb{5 .

eG;f/ ljGb'df eG;f/ nufotsf ljleGg s/x¿ nufpg] cleef/f eG;f/ k|zf;gsf]

xf] / To;nfO{ lgu/fgL ug]{ cGo lgsfosf] klg Joj:yf x'g ;S5 . lqe'jg

cGt/f{li6«o ljdfg :yn eG;f/ sfof{no nufot ljleGg eG;f/ gfsfdf eG;f/

k|zf;gsf] If]qdf eG;f/sf sd{rf/Lsf cltl/Qm cGo lgsfosf sd{rf/Lx¿ /xg'

x'b}g . To;af6 eG;f/ Joj:yf k|efjsf/L x'g'sf] ;6\6f emg cJojl:yt ePsf] 5

/ o:tf] l:yltdf eG;f/ ;lx lsl;dn] nfu" ul/of] ul/Pg eg]/ s'g} Ps lgsfo

lhDd]jf/ x'g] eGg] l:ylt /x]sf] 5}g . o;}n] eG;f/ k|zf;gnfO{ eG;f/ ;DaGwL

s'/fdf a9L lhDd]jf/ jgfpgsf nflu eG;f/ If]qdf eG;f/sf sd{rf/L dfq /xg]

Joj:yf ul/g' kb{5 / ltgLx¿n] eG;f/ dx;'n ;xL lsl;dn] nufPsf 5g\ 5}gg\

eg]/ k}7f/L e} cfPs]f ;fdfg eG;f/ If]q jflx/ cGo lgsfon] 58\s] hf+r ug]{

Joj:yf nfu" ug'{ kb{5 . o;f] ePdf eG;f/ sd{rf/L a9L ;ts{ x'g] / /fh:j

r'xfj6 sd x'g] ;Defjgf a9\g ;S5 .

~ 362 ~


;'emfj

• eG;f/ k|zf;gsf] ;+u7gfTds :j?k sfo{d"ns / clws[td'vL agfOg' kb{5 .

• cfGtl/s cg'udg / dfgj z+;fwg ljsf;sf nflu eG;f/ ljefudf 5'6[} zfvfsf] Joj:yf ul/g' kb{5 .

• eG;f/ hfFrkf; k/LIf0f sfof{nosf] ;+/rgf, sfo{If]q Pj+ b/aGbLdf k'g/fjnf]sg u/L yk ;zQm / k|efjsf/L agfpg' kb{5 .

• ;"rgf k|ljlw / :jrflnt pks/0fx¿sf] clws cjnDjg u/L sG6]g/ :Sofg/, PS;/] d]lzg nufotsf :jrflnt pks/0fx¿sf] pkof]uåf/f dfgjLo hfFrkf; k|0ffnLnfO{ Go"gLs/0f ug{'kb{5 .

• lqe'jg cGt/f{li6«o ljdfg :yn eG;f/ sfof{no nufot ljleGg eG;f/ gfsfdf eG;f/ k|zf;gsf] If]qdf eG;f/sf sd{rf/Lsf afx]s cGo lgsfosf sd{rf/Lx¿sf] pkl:yltnfO{ /f]lsg' kb{5 .

• eG;f/ clws[tn] u/]sf] juL{s/0fsf] lg0f{o pk/ lrQ gj'‰g] cfoftstf{x¿n] eG;f/ ljefusf] dxflgb]{zs ;dIf k'g/fjnf]sgsf nflu lgj]bg ug{ ;Sg] / dxflgb]{zsaf6 lg0f{o ePkl5 dfq dxflgb]{zssf] lg0f{onfO{ clGtdf dfGg] jf /fh:j Gofoflws/0fdf k'g/fj]bgdf hfg ;Sg] Joj:yf ug]{ .

• rf]/L lgsf;L k}7f/L lgoGq0f ug{sf nflu k|efjsf/L 9+uaf6 gful/s lzIff cleofg ;+rfng ug{, b|"t eG;f/ u:tL kl/rfng ug{ tyf sfof{nox¿af6 klg lgoldt u:tL kl/rfng h:tf sfo{x¿ ug{ u/fpg eG;f/ ljefudf 5'6\6}

;+oGq agfpg' kb{5 .

/fh:j cg';Gwfg k|zf;g

/fh:j cg';Gwfg ljefu d"ntM /fh:j 5nL / cfly{s ck/fwsf] cg';Gwfgdf a9L s]lGb|t x'g' kg{]df eG;f/ sd d"Nof+sg ePsf, cbtdf sd ePsf cflb h:tf dl;gf s'/fx¿df cGo ljefun] sfof{Gjog ug{] P]gx¿sf k|Tofof]lht clwsf/x¿sf] cTolws k|of]udf g} clNemPsf]] kfOG5 . o; ljefusf] cfˆgf] ljz]if P]g cg';f/ Hofb} Go"g ;+Vofdf sfd sf/jfxL ePsf] b]lvG5 . pbfx/0fsf nflu, eG;f/ dx;'n 5n]sf] kfOPdf eG;f/ P]g÷lgod, d"No clej[l4 s/ 5n]sf]df d"No clej[l4 s/ P]g÷lgod / cGtMz'Ns 5n]sf] kfOPdf cGtMz'Ns P]g÷lgod cg';f/sf] eG;f/ clws[t, s/ clws[t / cGtMz'Ns clws[tsf] clwsf/ k|of]u u/L dx;'n tyf s/ lgwf{/0f ug{] ul/G5 . cfo s/sf] xsdf eg] ;f]sf] sfo{If]q /x]sf] ;DalGwt cfGtl/s /fh:j sfof{nodf n]vL k7fpg] ul/G5 .

~ 363 ~

/fh:j k|zf;g

ljefudf /x]sf] DRI-CIS (Department of Revenue Investigation Central Information System) cg';f/sf] sDKo'6/ k|0ffnLaf6 k|fKt ;"rgfsf] k|of]u cfly{s

ck/fwsf] cg';Gwfgdf nufPdf s/ kl/kfng gug{] c6]/L / s/ 5nL ug{]x¿nfO{

sf/jfxLsf] bfo/fdf Nofpg ;lsg] x'G5 .

o; ljefusf] xfnsf] sfo{ ;+rfng l:ylt / sd{rf/Lsf] Joj:yfkg kIfnfO{ x]bf{

7"nf] pQ/bfloTj af]s]sf] of] ljefu nueu cfˆgf] d"n sfd k|lt s'zntfsf ;fy

nfUg ;Sg] cj:yfdf 5}g . To;}n] o;nfO{ c? ljefux¿n] ug{'kg{]] lgoldt k|s[ltsf]

sfdsf] lhDd]jf/Laf6 d'Qm u/L cg';Gwfg Pj+ ;"rgf ;+sng h:tf cfˆgf] gfd

cg';f/sf] sfd ug{ ;Sg] u/L cfd"n?kdf k'g;+{/rgf ug{ h?/L 5 .

;'emfj

• /fh:j cg';Gwfg ljefunfO{ /fh:j 5nL / cfly{s ck/fwsf] cg';Gwfgdf

a9L s]lGb|t u/fOg' kb{5 .

• /fh:j cg';Gwfg ljefudf /x]sf] DRI-CIS (Department of Revenue Investigation Central Information System) sDKo'6/ k|0ffnLaf6 k|fKt

;"rgfsf] k|of]u d'VotM cfly{s ck/fwsf] cg';Gwfgdf nufOg'kb{5 .

• /fh:j cg';Gwfg ljefunfO{ c? /fh:jsf ljefux¿n] ug{'kg{]] lgoldt k|s[ltsf]

sfdsf] lhDd]jf/Laf6 d'Qm u/L /fh:j cg';Gwfg Pj+ tt\;DaGwL ;"rgf

;+sng h:tf sfd ug{ ;Ifd agfpg ;+u7g, sd{rf/L Joj:yf, ;|f]t;fwgsf]

kof{Kttf ;d]tnfO{ ljrf/ u/L cfd"n?kdf k'g;+{/rgf ul/g'kb{5 .

/fh:j k|zf;g tfnLd s]Gb|

d'n'ssf] a9\bf] cfly{s ultljlw cg'?k /fh:jsf ljleGg cfofdx¿df cGt/f{li6«o

:t/sf] tflndsf] cfjZostf 68\sf/f] /x]sf] 5 . o; kl/k|]Ifdf /fh:j tflnd

s]Gb|sf ljBdfg cefj, sdLsdhf]/L / cGo b'j{n kIfx¿nfO{ x6fP/ o;nfO{

hgzlQm ljsf; ug]{ s/ ;DaGwL Ps :t/Lo z}lIfs lgsfosf] -Tax Academy_ ?kdf ljsf; ug]{ k|z:t ;+efjgfx¿ 5g\ . xfd|f] nIo klg Tot}lt/ /xg' kb{5 .

o;nfO{ 5'§} z}lIfs lgsfosf] ?kdf ljsf; u/L :yfkgf geP;Ddsf nflu tTsfn

;+qmd0fsfnLg ?kdf s]xL ;'wf/x¿ u/]/ cl3 a9\g' kg{] x'G5 .

~ 364 ~


;'emfj

• /fh:j k|zf;g tflnd s]Gb|sf] d"n?kd} kl/jt{g ul/ o;nfO{ /fh:j k|zf;gsf

nflu cfjZos kg{] hgzlQm ljsf; ug{] s/ ;DaGwL Ps :t/Lo z}lIfs lgsfo

(Tax Academy) sf] ?kdf ljsf; ul/g'kb{5 .

!@=@=@ sd{rf/L Joj:yf

/fh:j k|zf;gnfO{ ;Ifd, ;an, :j:y tyf :jR5 agfpgsf nflu sd{rf/Lsf] dxTjk"0f{ e"ldsf /xG5 . hlt;'s} /fd|f] s/sf] 5gf}6 u/]tf klg, 5flgPsf s/sf] hlt;'s} /fd|f] ;+/rgf th{'df u/] klg, hlt;'s} /fd|f] sfo{k|s[ofx¿ ljsl;t u/]tf klg jf /fh:j k|zf;gsf] hlt;'s} /fd|f] ;+u7gfTds :j?k tof/ u/]tf klg olb sd{rf/L Joj:yf 7Ls ePg eg] s/ k|0ffnLnfO{ ;xL ?kdf sfof{Gjog ug{ ;lsb}g . o;}n] /fh:j k|zf;g ;Ifd, ;an, :j:y tyf :jR5 agfP/ s/ k|0ffnLnfO{ ;xL lsl;dn] nfu" ug{sf nflu sd{rf/L Joj:yfnfO{ ;'wfg{ h?/L 5 .

/fh:j k|zf;gdf sd{rf/L Joj:yf ;'wf/ ug]{ ;Gbe{df sd{rf/Lx¿sf] b/jGbL ;[hgf, 5gf}6, lgo'lQm, kb:yfkg, ;¿jf, a9'jf, k|lzIf0f tyf sfo{ ;Dkfbg d"Nofª\sg h:tf ;a} kIfx¿sf] ;'wf/ x'g' kb{5 .

;j{k|yd t /fh:j k|zf;gdf ul/g] kbk"lt{sf] nflu ;+efJo pDd]baf/ x'gsf nflu jfl0fHo zf:q, cy{zf:q tyf sfg"g h:tf ljifodf Go"gtd z}lIfs of]Uotf xfl;n u/]sf] x'g' kb{5 . cfw'lgs /fh:j k|zf;gsf] sfd hl6n ePsf]n] of] clws[td'ns x'g' kb{5 . oxL dd{ cg'?k d"No clej[l4s/sf] z'?cft g} clws[td'ns sd{rf/L Joj:yfaf6 z'? ePsf] lyof] . cfGtl/s /fh:j ljefudf klg s'n b/jGbL dWo] clws[t txdf %^=(@ k|ltzt sd{rf/L /x]sf 5g\ . t/ eG;f/ ljefusf] s"n b/aGbLdWo] sl/a !! k|ltzt dfq clws[t:t/sf] b/aGbL /x]sf] 5 . To;df klg em08} Ps ltxfO b/aGbL >]0fLljlxg sd{rf/Lx¿sf] /x]sf] 5 . o; tYoaf6 eG;f/ k|zf;gsf] dxTjk"0f{ e"ldsf ;xfos sd{rf/Lx¿af6 lgjf{x x'Fb} cfPsf] k'li6 x'G5 . Ps hgf clws[tn] sl/a !! hgf ;xfos sd{rf/Lsf] ;'k/Lj]If0f ug'{kg]{ cj:yf ePsf]n] klg lgoGq0fsf] bfo/f km/flsnf] / ultxLg ePsf]] 5 . t;y{{ o;df ;'wf/ x'g cfjZos 5 .

/fh:j k|zf;gsf] cfjZostf cg';f/sf] sd{rf/LnfO{ 5gf}6 ug{sf nflu To:tf]

k/LIff ;DaGwL kf7\oqmd th'{df ug'{ kb{5 . o;/L kf7\oqmd th'{df ubf{ /fh:j

~ 365 ~

/fh:j k|zf;g

k|zf;gsf] nflu cfjZos ljleGg ljifox¿nfO{ ;d]l6g' kb{5 / h;n] ubf{ o;

;d"xdf 5gf}6 x'g' eGbf cuf8L sd{rf/Lx¿n] s/ ;DaGwL ;fdfGo 1fg xfl;n

ug{ ;s'g\ .

sd{rf/Lsf] 5gf}6 e};s] kl5 ltgLx¿nfO{ ;j{k|yd s/ ;DaGwL ljleGg ljifodf

lj:t[t ?kdf k|lzIf0f lbOg' kb{5 . o; ;d"xdf gof+ lgo'lQm x'g] sd{rf/LnfO{

bL3{sflng (Intensive) tflnd lbP/ dfq sfo{If]qdf v6fpg] Joj:yf ul/g'

kb{5 . g]kfndf ljZjljBfno :t/df afl0fHozf:qsf] cWoog ;+:yf cGtu{t n]vfsf]

cWoog x'g], sfg"g ;+sfo cGt/u{t sfg"gsf] cWoog x'g] / To:t} dfgljsL zf:q

cWoog ;+:yfg cGt/u{t cy{zf:qsf] cWoog x'g] u/]sf] 5 . n]vfsf] cWoog ug]{

ljBfyL{x¿n] ;d]t n]vfsf] cltl/Qm cGo ljifox¿ cWoog ug'{ kg]{ / To;}u/L

sfg"g cWoog ug]{ ljBfyL{x¿n] ;d]t s/ sfg"gsf s]xL c+z dfq cWoog ug]{ x'+bf

To;af6 pQL0f{ ePsf JolQmn] ;d]t s/ ;DjGwL ;a} P]gx¿sf] ljif]z1tf xfl;n

ug]{ cj:yf 5}g . o;y{ s'g} klg gof+ clws[t /fh:j ;d"xdf k|j]z u/]kl5 To:tf

JolQmx¿nfO{ s/ ;DjGwL ;}4flGts cjwf/0ff, cGt/f{li6«o k|rng, n]vfsf l;4fGt,

s/bftf ;+u ul/g' kg]{ Jojxf/, s/ k/LIf0f tyf s/ cg';Gwfgsf tl/sfsf

;DjGwdf lj:t[t ?kdf ;}4flGts Pj+ Jofjxfl/s 1fg lbg' h?/L 5 .

/fh:j ;]jfdf k|j]z ug]{ gjk|j]zL ;b:ox¿nfO{ ;+u7gn] sfof{Gjog ug]{ P]gx¿,

lgodx¿ tyf To;sf ljljw kIfx¿df hfgsf/L lbg ef/t tyf kfls:tfg nufot

k|foM ;a} b]zx¿n] 5'§f 5'§} tflnd lbg] lgsfo ;~rfng u/]sf 5g\ . o:tf]

k|lti7fgdf ;]jf k|j]z ubf{s} ;dodf nfdf] cjlwsf] nflu lj:t[t ?kdf -Intensive_ tflnd lbP kZrft dfq kb:yfkg ug]{ / ;]jfdf sfo{/t clws[tx¿nfO{ lglZrt

If]q -Specific Sector/Area) df lg/Gt/ ?kdf tflnd lbg] Joj:yf u/L /x]sf 5g\ .

o;af6 gjk|j]zL clws[tx¿ sfo{ ;Dkfbg ubf{sf] k|f/lDes cj:yfb]lv g} cfkm"n]

;Dkfbg ug'{kg]{ sfo{x¿sf] ;DaGwdf lj:t[t ?kdf hfgsf/L x'g] x'+bf s/bftfnfO{

k|bfg ug{] ;]jfk|jfx u'0f:t/Lo agfpg ;xof]u k'Ub5 . To:t} ;+u7gn] u/]sf] gof+

Joj:yf Pj+ cGt/f{li6«o k|rngdf /x]sf] Joj:yfnfO{ sfof{Gjog ug{ ;]jfdf /x]sf]

JolQmnfO{ tflnd lb+bf ;+u7gsf] ck]lIft p2]]Zo k|fKt x'g hfG5 .

cfGtl/s /fh:j k|zf;gdf sfo{/t sd{rf/Lx¿sf nflu ljutdf lg/Gt/ ?kdf

k|lzIf0f sfo{x¿ ;+rfng x'g] u/]sf]df xfn}sf jif{x¿kdf o;df 7"nf] s6f}lt ePsf]

~ 366 ~


5 . o;}u/L eG;f/ sd{rf/Lx¿nfO{ k]zfut Ifdtf clej[l4 ;DaGwL tflnd Pj+

k|lzIf0fsf] cefj /x]sf] 5 . /fh:j k|zf;g tflndf s]Gb|af6 xfn k|bfg ug]{

tflndaf6 dfq ljefusf] cfjZostf kl/k"lt{ x'g ;s]sf] 5}g . eG;f/ d"Nof+sg,

juL{s/0f, hf]lvd Joj:yfkg, eG;f/ hfFrkf; k/LIf0f, cflzs'8f, h:tf k|fljlws

ljifox¿df kof{Kt tflnd k|bfg ug{ h?/L 5 . ;fy} sDKo'6/, efiff, ;bfrf/ k4lt

nufotsf ljifodf ;d]t k|lzlIft u/fpg cfjZos 5 . o;sf ;fy} ;fdflhs

;'/Iffsf] b[li6sf]0fn] ;Daf]wg ug'{kg]{ ljifodf kof{Kt hgzlQm kl/rfng x'g ;s]sf]

5}g . pks/0f tyf ef}lts k"jf{wf/nfO{ of]hgfa4 tl/sfn] lgdf{0f tyf ljsf; ug{

sl7gfO{ ePsf] 5 . ljZj eG;f/ ;+u7g, ljZj Jofkf/ ;+u7g / cGo cGt/f{li6«o

;lGw, ;Demf}tf tyf dfkb08 adf]lhd g]kfnsf] eG;f/ k|zf;gnfO{ ;d;fdlos

kfg]{ hgzlQm tyf Ifdtf ;j{yf cefj /x]sf] 5 . o;sf nflu ljefudf dfgj

;+;fwg ljsf; zfvf x'g h?/L 5 .

/fh:j k|zf;gsf sd{rf/LnfO{ aLraLrdf k'gtf{hlu tflnd k|bfg ul/g' kg]{ x'G5 .

s/ k|0ffnLnfO{ ;xL?kdf sfof{Gjog ug{sf] nflu /fh:j k|zf;gdf s/sf] af/]df

/fd|f] 1fg ePsf sd{rf/Lsf] cfjZostf j9\bf] 5 . To;sf] nflu s/ k|zf;sx¿df

s/ k|0ffnLsf ;fy} n]vfk|0ffnL tyf s/ k/LIf0fsf af/]df /fd|f] 1fg tyf cg'ej

x'g cfjZos x'G5 . g]kfnsf] cfly{s ljsf;df 6]jf k'¥ofpgsf nflu ljb]zL nufgL

cfslif{t ug'{ cfjZos x'G5 . To:sf] nflu cGt/f{li6«o :t/sf] s/ sfg"g tyf

To;sf] ;xL sfof{Gjog cfjZos kg]{ x+'bf klg s/ k|zf;gnfO{ a9L Jofj;flos

agfpb} hfg' kb{5 .

z}lIfs of]Uotf, ;]jfsfnLg tflndsf] pknJwL cflbsf cfwf/df kb:yfkg x'g'

kb{5 . o;}u/L ;?jf gLlt kf/bzL{ x'g' kb{5 . o; k|zf;gnfO{ ;'wfg{sf nflu

eg;'g, gftfuf]tf, /fhg}lts ;fldKotf jf cGo bjfj eGbf sfo{ ljlzi6tfsf]

cfwf/df sd{rf/Lsf] rog ug'{ kb{5 . ;d"xleq sd{rf/Lsf] of]Uotf, cg'ej tyf

sfo{bIftf / ;+:yfsf] cfjZostfsf cfwf/df sd{rf/Lsf] ;?jf ug]{ kf/bzL{ Joj:yf

ckgfpg' kb{5 . h:t} cfGtl/s /fh:j k|zf;gdf ljefusf] ;+/rgfdf ljefu, 7"nf

s/bftf sfof{no, cfGtl/s /fh:j sfof{no / ;]jf sfof{no kb{5g\ . gof+ 5gf}6

eO{ ;]jf k|j]z u/]sf s/ clws[tx¿nfO{ k|ydtM s]xL ;do -s/Lj ^ dlxgf_

cfGtl/s /fh:j sfof{nodf ;]jfsfnLg tflnd pknJw u/fO{ qmdz s/bftf

;]jf sfof{no, cfGtl/s /fh:j sfof{no / 7"nf s/bftf sfof{no x'+b} cfGtl/s

~ 367 ~

/fh:j k|zf;g

/fh:j ljefudf kb:yfkgf ug]{ u/L kb:yfkgf Pj+ ;?jf gLlt nfu" ug{ pko'Qm

x'G5 . Pp6} txdf ePklg a9L e"ldsf ePsf (Higher Status) sfof{nodf ;?jf

x'+bf klg ;sf/fTds ;f]rfOsf] ljsf; x'g hfG5 . o;y{ cfGtl/s /fh:j ljefu

jf cGtu{tsf] Joj:yfkg ug{ o;sf] k|s[lt cg';f/s} ;?jf gLlt cjnDjg ug{

pko'Qm x'G5 . of] s'/f eG;f/ tyf /fh:j cg';Gwfg k|zf;gsf nflu klg Tolts}

;fGble{s 5 .

s/ k|zf;gdf sfd ug]{ pko'Qm jftfj/0f ;[hgf ug{ sfo{bIftfnfO{ k|f]T;fxg

ug]{ u/L b08 / k':sf/ Joj:yf cjnDag ug'{ kb{5 . sd{rf/Lsf] sfo{ ;Dkfbg

ubf{ /fd|f] sfd ug]{ / gug]{ sd{rf/LnfO{ sl/j p:t} c+s lbg] k|yfn] /fd|f] sfd

ug]{nfO{ sfd ug{ cfslif{t gug]{ / /fd|f] sfd gug]{nfO{ j9fjf lbg] x'bf+ o;n]

/fd|f] sfd ug]{ jftfj/0f sfod ub}{g / To;af6 g t ;+:yfnfO{ kmfObf x'G5 g t

JolQmnfO{ g} . o;}n] o; lsl;dsf] d"Nof+sg Joj:yfsf] cGTo u/L sd{rf/Lx¿sf]

sfo{;Dkfbg d"Nof+sg /fh:j ;+sng, s/ k/LIf0f, s/ lkmtf{, btf{, s/bftf ;]jf,

tYof+s Joj:yfkg h:tf s/sf k|d'v If]qdf u/]sf] k|ultsf cfwf/df ug]{ Joj:yf

nfu" ug'{ kb{5 .

cfGtl/s /fh:j ljefusf] sfo{ ;Dkfbg ug]{ k|zf;lgs ;+u7g tkm{ dxflgb]{zs

! hgf, k|zf;g ;]jfsf pkdxflgb]{zs # hgf tyf ;"rgf k|ljlw ljz]if1 ! hgf

u/L hDdf % hgf /f=k= k|yd >]0fLsf sd{rf/L ljefudf tyf sf7df08f} l:yt #

j6f cfGtl/s /fh:j sfof{no tyf 7"nf s/bftf sfof{nodf k|zf;g ;]jfsf Ps

Ps hgf u/L hDdf $ /fhkqf+lst k|yd >]0fLsf sd{rf/L sfo{/t /x]sf 5g\ .

ljefudf dxflgb]{zs tyf pkdxflgb]{zs Pj+ k|d'v s/ k|zf;s lghfdlt ;]jfsf]

;+/rgf cGtu{t Pp6} >]0fLdf /x]sf] 5 . dxflgb{]zsn] sfd nufpg'kg{] lgb{]zg

lbg'kg{] sd{rf/L klg /fhkqf++lst k|yd >]0fLsf] ePsfn] lghfdlt ;]jf P]gsf]

Joj:yf cg';f/ lghsf] sfo{ ;Dkfbg, ;?jf, kb:yfkg cflbdf dxflgb{]zssf]

s'g} e"ldsf x'b}g . o;n] ubf{ lgoGq0f / cg'udsf] Joj:yfnfO{ sdhf]/ kfb{5 .

kmn:j?k sfddf g} c;/ kg{ hfG5 . To;}u/L, k|d'v eG;f/ clws[tsf] kb:yfkgf

tyf ;?jfdf eG;f/ ljefusf] Joj:yfkgsf] clwsf/ gx'Fbf lgoGq0f / lgb]{zgsf]

cj:yf ;d]t lkmtnf] /x]sf] 5 .

g]kfn ;/sf/n] eG;f/ sfof{nodf sfo{/t sd{rf/Lx¿nfO{ sfo{;Dkfbgdf cfwfl/t

k|f]T;fxg k|0ffnLsf cfwf/df Ps;o k|ltzt;Dd k|f]T;fxg k|0ffnL pknAw u/fpb}

~ 368 ~


cfPsf] 5 . o; k|0ffnLsf] d'Vo p2]Zo eG;f/ k|zf;gdf ;bfrf/ k4ltsf] cjnDjg

Pj+ kl/kfngf u/fpg' /x]sf] lyof] . lglb{i6 p2]Zo k|flKtsf nflu ;Dj4 ;a}n]

sfo{z}nL yk ;'wf/ u/L 5lj pRr /fVg h?/L 5 . o; lsl;dsf] Joj:Yff cfGtl/s

/fh:j k|zf;gdf klg nfu" ul/Psf] 5 . xfn nfu" /x]sf] Joj:yfn] sfo{ Ifdtf

clej[l4 ug]{ / sfd sf/jfxLdf u'0f:t/ j[l4 ug]{ eGbf klg k|f]T;fxg eQfsf] nflu

sf]6f k'¥ofpg] ePsf]n] o;af6 /fh:j k|zf;gsf] sfo{bIftfdf ;sf/fTds k|efj

k/]sf] b]lvb}g . o;}n] o; Joj:yfnfO{ kl/dfh{g ug'{ cfaZos b]lvG5 .

;'emfj

• /fh:j k|zf;gdf sd{rf/L Joj:yf ;'wf/ ug]{ ;Gbe{df sd{rf/Lx¿sf] b/jGbL

;[hgf, 5gf}6, lgo'lQm, kb:yfkg, ;¿jf, a9'jf, k|lzIf0f tyf sfo{ ;Dkfbg

d"Nofª\sg h:tf ;a} kIfx¿sf] ;'wf/ ul/g' kb{5 .

pQ/flwsf/L of]hgf (Succession Planning)

pQ/flwsf/L of]hgfn] ;fdGotM eljiodf pRr:t/Lo Joj:yfksLo kb Pj+

lhDd]jf/Lsf] nflu pRr lzlIft, ;Ifd, ;'lNemPsf] / tTsfn} k|fKo x'g] pDd]bjf/sf]

;d"x jf JolQm tof/ ug]{ sfd ub{5 . o;n] ;+u7gdf dxTjk"0f{ kbx¿ klxrfg

ug]{, ;f] kb l/Qm x'g] ;Defljt ;do jf cj:yfsf] cg'dfg jf PsLg ug]{, ;f]

kbk"lt{ ug{ k4lt / k|lqmof lglZrt ug]{, ;f] kbdf of]Uo JolQm lgo'lQm x'g;Sg]

cj:yf l;h{gf ug]{ u5{ . pQ/flwsf/L of]hgfsf] ;aeGbf dxTjk"0f{ kIf g} dxTjk"0f{

kbx¿sf nflu of]Uo pDd]bjf/x¿ ;+u7g leq g} tof/ ug'{ xf] . g]kfndf lj=;=

@)^# ;fndf pQ/flwsf/L of]hgf nfu" ug{ ;DefJotf cWoog ePsf] lyof] / lj=;=

@)^$ ;fndf lghfdtL ;]jf P]gdf o; ;DjGwL k|fjwfg ;dfj]z ul/of] . t/

xfn;Dd g]kfnsf] lghfdtL ;]jfdf o:tf] k|sf/sf] pQ/flwsf/L of]hgf nfu" ePsf]

5}g . g]kfnsf] lghfdtL ;]jfdf Jofj;flostf k|j4{g ug]{ xf] eg] pQ/flwsf/L

of]hgfnfO{ pRr k|fyldstf k|bfg u/L nfu" ug'{ kg]{ b]lvG5 . cem vf; u/L

;/sf/sf nflu ;|f]t h'6fpg] sfo{df :yflkt /fh:j ;d"xleqsf kbx¿sf xsdf

of] ckl/xfo{ x'G5 . xfn;Dd ;Defljt ;?jf, ;]jf lgj[Q, a9'jf jf d[To'af6

x'g;Sg] kbsf] l/Qmtf tyf ;d"xleq /x]sfx¿sf] k|ltwf/0f -Retention_ ;DaGwdf

s'g} klg of]hgf jf sfo{x¿ ePsf] kfOb}g . o;n] /fh:j k|zf;gdf ljleGg

dxTjk"0f{ kbx¿df ;Ifd tyf pko'Qm JolQm rog ug]{ l:ylt gePsf] hf]lvdk"0f{

~ 369 ~

/fh:j k|zf;g

l:ylt ;[hgf ePsf] 5 . To;nfO{ x6fpg pQ/flwsf/L of]hgf clgjfo{ ?kdf nfu"

ug'{ kb{5 eGg] cfof]usf] ;'emfj 5 .

;'emfj

• pQ/flwsf/L of]hgf clgjfo{ ?kdf nfu" ug'{ kb{5

!@=@=# /fh:j k|zf;gsf sd{rf/Lsf] Ifdtf clej[l¢

cfof]usf] ljrf/df oltv]/ /fh:j k|zf;gdf ug'{kg]{ ;jeGbf dxTjk"0f{ sfo{ g}

sd{rf/Lsf] Ifdtfj[l4 xf] . /fh:j k|zf;gnfO{ ultzLn t'Nofpg sd{rf/Lx¿sf]

;f]rfO tyf Jojxf/df ;'wf/f]Gd'v kl/jt{gsf] cfjZostf b]lvG5 . d'n'ssf] a9\bf]

cfly{s ultljlw, ljZjJofkLs/0f, cfly{s pbf/Ls/0f, k|lt:kwf{Tdstf / If]qLo

ljsf; -SAFTA, BIMSTEC_ h:tf sf/0fx¿n] ubf{ /fh:jsf sd{rf/L of]Uo,

;Ifd, ;lqmo / ;sf/fTds efjgfo'Qm x'g' h?/L 5 . o;}u/L g]kfndf a9\bf]

j}b]lzs nufgL / tyf ax'/fli6«o sDkgLsf] a9\bf] sf/f]jf/, O—sd;{sf] a9\bf]

k|of]un] sd{rf/Ldf ljzif1tf tyf bIftfsf] emg} dfu ub{5 . csf]{tkm{ d'n's

PsLs[t zf;g k|0ffnLaf6 ;+3Lo zf;g k|0ffnLdf k|j]z ug{ nfu]sf] cj:yfdf

s]Gb|Lo /fh:j k|zf;gn] k|fb]lzs txsf] /fh:j k|zf;gsf] :yfkgf tyf ljsf; ug{

g]t[TjbfoL e"ldsf lgefpg' kg]{ x'G5 . t/ Jojxf/df g]kfnsf] /fh:j k|zf;gdf

sfo{/t sd{rf/Lx¿df ljz]if1tfsf] cefjn] s/ k|0ffnL ;lx lsl;dn] sfof{Gjog

x'g g;s]sf] hgu'gf;f] 5 . o;}n] /fh:j k|zf;gsf sd{rf/Lsf] Ifdtfj[l4 sfo{nfO{

cleofgs} ?kdf ;+rfng ug{ h?/L 5 . o; ;Gbe{df s/sf] ;fdfGo hfgsf/Lb]lv

s/ gLlt, s/ sfg"g, s/sf] ;+/rgf, s/ ;DjGwL sfo{ut kIfx¿ / k|lqmofsf

af/]df lj:t[t lsl;dsf k|lzIf0f sfo{qmdx¿ ;+rfng ug{ h?/L 5 . o;sf nflu

cfufdL b'O{ jif{nfO{ /fh:j k|zf;gsf sd{rf/Lsf] æIfdtf j[l4Æ jif{sf] ?kdf

lnOg' kb{5 .

xfn cy{ dGqfno cGt/u{tsf sd{rf/Lx¿nfO{ n]vf tyf s/ -/fh:j_ ;DjGwL

tflnd k|bfg ug{sf] nfuL 5'§}} lgsfosf] ?kdf /fh:j k|zf;g tflnd s]Gb| /x]sf]

5 . /fh:j k|zf;g cGtu{tsf] cfo s/, d"No clej[l4s/ tyf cGtMz'Ns P]g

tyf ltgsf lgodfjnLsf] sfof{Gjog cfGtl/s /fh:j ljefun] ug]{ u/]sf] 5 . s/

;DaGwL P]g dWo] cfo s/ P]gsf Joj:yf cGo s/ P]gx¿sf eGbf hl6n x'g] ub{5 .

~ 370 ~


o;sf] sfof{Gjogdf ljleGg kIfx¿sf] ;"Id cWoog cfjZos kb{5 . afl;Gbf

JolQm tyf u}/ afl;Gbf JolQmsf] g]kfndf ;|f]t /x]sf] ;a} cfodf s/ k|of]hgsf]

nflu cfo s/ P]g cfslif{t x'g] x'+bf cfo s/ P]g cg';f/sf cf}krfl/stf k"/f

ug{ s/bftf cfkm} ;dy{ gx'g] sf/0fn] g]kfn rf6{8{ Psfp06]]G6 ;+:yfaf6 k]zfut

k|df0fkq lnPsf] JolQmn] k|dfl0ft ug'{kg]{ Joj:yf P]gn] g} u/]sf] 5 .

o; ;Gbe{df /fh:j k|zf;g tfnLd s]Gb|sf] Ifdtf pNn]vgLo ?kdf j[l4 ul/g'

h?/L 5 . o; s]Gb|n] xfn /fh:j ;d"xdf k|j]z u/]sf clws[tx¿nfO{ ;]jf k|j]z

tflnd lbg] / s]xL vf; ljifodf -Specific Sector_ 5'§} tflnd lbg] ub}{ cfPsf]

5 . o; s]Gb|sf] xfnsf] k"jf{wf/ Pj+ hgzlQmaf6 s/ k|zf;gdf sfo{/t /xg]

clws[tnfO{ k"0f{ ;Ifd kfg]{ tflnd k|bfg ug{ ;Sg] cj:yf 5}g .

/fh:j k|zf;g tflnd s]Gb|n] /fh:j tyf n]vf ;d"xnfO{ lbO{ cfPsf] tflnd

sfo{qmdx¿sf] k|efjsfl/tf a9fpg]tkm{ o; s]Gb|sf] ljBdfg ;+/rgfdf k'g/fjnf]sg

ul/g'kg]{ cfjZostf 5 . k"0f{tof ;/sf/L lgsfosf] ¿kdf /x]sf] o; tflnd

s]Gb|df k];fut k|lzIfsx¿sf] sdLnfO{ x6fpg o;sf] ;+/rgfnfO{ :jfoQtf

k|bfg ug'{ pko'Qm x'g]5 . cy{ dGqfno cGtu{tsf ljleGg ljefux¿af6 ljljw

sf/0fjz tflnd s]Gb|df ;?jf ug]{ kl/kf6Ln] o; s]Gb|sf] ;+:yfut ljsf; x'g

g;Sg] x'Fbf tflnd s]Gb|nfO{ g} :jfoQtf k|bfg ul/g' pknlAwd"ns x'g]5 . tflnd

sfo{qmdx¿ s]Gb|Lo:t/df g} ;~rfng u/L s]xL ;Lldt ;+Vofdf dfq 3'DtL tflnd

sfo{qmdx¿ ;~rfng ug]{ kl/kf6Ldf ;'wf/ u/L a9LeGbf a9L tflnd sfo{qmdx¿

lhNnf:t/df ;~rfng ul/g' kb{5 . o;sf ;fy} of] tflnd s]Gb|af6 tflnd lbOg]

s'n k|lzIffyL{dWo] /fh:j ;d"xtkm{ eGbf n]vf ;d"xtkm{sf] ;+Vof a9L x'g] u/]sf] 5 .

o;y{, cy{ dGqfno cGtu{t sfo{/t /xg] clws[tx¿nfO{ o; lgsfo cGtu{t s/

k|lzIf0f k|lti7fg Tax Academy :yfkgf u/L To;} dfkm{t lj:t[t ?kdf tflnd lbg]

Joj:yf ug{ pko'Qm x'g]5 . o:tf] tflnd lbg] ;+:yfnfO{ s]xL b]zx¿df National Tax Institute sf] ?kdf /fvL s/ k|zf;g eGbf aflx/sf JolQmnfO{ klg tflnd

lbg] / To;af6 tflnd glnPsf JolQmn] s/ ;DjGwL k/fdz{bftf ;d]t x'g gkfpg]

Joj:yf u/]sf] kfOG5 . o;y{ /fh:j k|zf;g cGtu{tsf] s/ k|zf;gdf /x]sf]

JolQmx¿nfO{ k|j]z ubf{s} ;dob]lv lj:t[t ?kdf tflnd lbO{ ltgLx¿sf] sfo{bIftf

clej[l4 ug{sf] nflu s/ k|lzIf0f k|lti7fg :yfkgf ug]{ p2]ZonfO{ gLltut ?kdf

u|x0f u/L ;f]sf] nflu k|f/lDes sfo{ oyfzSo l56f] ug{ cfjZos 5 .

~ 371 ~

/fh:j k|zf;g

;'emfj

/fh:j k|zf;g cGtu{tsf] s/ k|zf;gdf /x]sf JolQmx¿nfO{ k|j]z ubf{s} ;dob]lv

lj:t[t ?kdf tflnd lbO{ ltgLx¿sf] sfo{bIftf clej[l4 ug{sf] nflu s/ k|lzIf0f

k|lti7fg :yfkgf ul/g'kb{5 .

!@=@=$ /fh:j k|zf;ssf] cfrf/;+lxtf

s'g} klg ;/sf/sf] an gful/ssf] ;/sf/ k|ltsf] cjwf/0fdf lge{/ /xG5 . ;/sf/

k|ltsf] hgwf/0ff vf;u/L ;/sf/L lgsfosf] ;Tolgi7f (Integrity) df e/ kb{5 .

;fj{hlgs k|zf;gsf] :jR5tf o; k|zf;gn] u/]sf] sfg"gsf] kfngf, lgZkIftf,

;dfgtf, Jofj;flostf h:tf s'/fdf lge{/ /xG5 .

;fj{hlgs k|zf;gdf cfrf/;+lxtfsf] Joj:yf ul/Psf] x'G5 . cfrf/;+lxtfdf

;/sf/L lgsfosf] :t/ tyf l;4fGtsf] Joj:yf ul/Psf] x'G5 . cfrf/;+lxtfdf

vf;u/L ;fj{hlgs k|zf;gdf sfo{/t sd{rf/Lx¿n] sfod ug'{kg]{ d"No dfGotf /

cfr/0fsf] :t/sf] af/]df lgb]{zg lbOPsf] x'G5 . o;df sd{rf/Ln] kfngf ug'{kg]{

g}lts lgodx¿sf] Joj:yf ul/Psf] x'G5 . sd{rf/Lx¿n] sfg"g cg';f/sf] bfloTjnfO{

Jofj;flos tyf :jR5 lsl;dn] ;DkGg u/L ;/sf/ k|ltsf] cfˆgf] bfloTj lgjf{x

ug{' kb{5 . o;}u/L ltgLx¿n] gful/s tyf cfˆgf ;xsdL{sf] clwsf/nfO{ ;Ddfg

u/]/ cfˆgf] sfof{nosf] sfd sf/jfxL OdfGbf/Ltf, ljZj;gLotf tyf ;Ifdtf;fy

kl/kfng ug{' kb{5 . sd{rf/Ln] cfˆgf] JolQmut sf/0fn] ;fj{hlgs k|zf;gnfO{

abgfd u/fpg' x'b}g .

s/ k|zf;g h:tf] cfly{s sf/f]jf/ ug]{ ;Dj]bgzLn k|zf;gdf cfrf/ ;+lxtfsf]

emg} dxTj /xG5 . cfrf/ ;+lxtf cGtu{t ;fwf/0ftof s/bftfn] s/ k|zf;gaf6

s] s] ck]Iff ug{ ;S5 eGg] s'/f pNn]v ul/Psf] kfO{G5 . pbfx/0fsf nflu s/

k|zf;gdf nfu" ul/g] cfrf/ ;+lxtf lgDg cg';f/ x'g ;S5g\ M

• sd{rf/Ln] s/bftf;+u kmf]gdf ;Dks{ /fVbf cfˆgf] gfd eGg] / JolQmut ?kdf

;Dks{ /fVbf cfˆgf] kl/rokq b]vfpg],

• OdfGbf/L / :jR5tfsf ;fy sfo{ ;Dkfbg ug]{,

• ;w} xf]l;of/ / rgfvf] e} sfo{ ug]{,

~ 372 ~


• s/bftfnfO{ b'Mv glbO{ ;Ddfg / ;f}xfb{k"0f{ Jojxf/ ug]{,

• sfg"gsf] kfngf ug]{,

• uf]Kotf sfod ug]{ ,

• sfof{nosf] sfd sf/jfxLsf] l;nl;nfdf gfhfoh kmfObf glng],

• ;fwgsf] pRrtd k|of]u ug]{ ,

• s/bftfnfO{ ;xL / tYo ;"rgf tyf hfgsf/L pknAw u/fpg],

• ;w} s/ k|zf;gsf] ;Ddfg / OHht a9fpg] s[ofsnfk ug]{ .

g]kfndf ;/sf/L 9's'6Laf6 tna vfg] ljleGg If]qsf JolQmx¿df cfk"m hgtfsf

zf;s ge} ;]js xf+} eGg] efjgf ce}m knfPsf] 5}g . ltgLx¿ hgtfsf ;d:ofx¿

k|lt ;+j]bglzn ePsf b]lvb}gg\ . hgtfsf ;d:ofx¿nfO{ l56f] 5l/tf] ?kdf

;dfwfg ug]{, ;j{;fwf/0fsf] kL/ dsf{ a'e\mg], sfdsf/jfxL l56f]–5l/tf];+u ul/lbg]

l:ylt b]vf k/]sf] 5}g . hgtfn] ;—;gf sfo{sf] nflu ;/sf/L sfof{nodf cgfjZos

?kdf nfdf] ;do / 7"nf] vr{ Joxf]g'{ kl//x]s} 5 . o:tf] cj:yfdf ;fj{hlgs kb

cf]u6\g] ;a}sf] nflu cfrf/;+lxtf nfu" u/L To;sf] s8fO{ ;fy kfng ul/g'

kb{5 . xfn /fh:j k|zf;gsf nflu cfrf/;+lxtfsf] Joj:yf ul/Psf] 5 . t/

;f] cfrf/;+lxtfsf] sd{rf/Lx¿af6 /fd|f];+u kfngf ePsf] 5}g / To;df ul/Psf

sltko k|fjwfgx¿ Jojxf/df nfu" ug{ ;lsg] klg b]lvb}g . o;}n] tL cfrf/

;+lxtfnfO{ kl/dfh{g u/L sfo{fGjog ug{ cfjZos 5 .

eG;f/ ljefudf ;bfrf/ dfkg tyf cfGtl/s ;]jf k|jfxsf] k/LIf0f ug]{ sfo{ ePsf]

5}g . o;af6 ljefusf gLlt tyf sfo{qmdx¿sf] sfof{Gjog:t/ Pj+ sd{rf/Lx¿sf]

;bfrfl/tf clej[l4 dfkg ug{ ;lsPsf] 5}g . o; ;DaGwL 7f]; Joj:yf x'g h?/L 5 .

;'emfj

• dfly pNn]v eP cg';f/ /fh:j k|zf;gsf] cfrf/ ;+lxtfnfO{ kl/dfh{g u/L

sfo{fGjog ul/g' kb{5 .

!@=@=% s/ k/LIfsnfO{ lhDd]jf/ jgfpg' kg]{ cfrf/ ;+lxtf

cfo s/ P]g, @)%* :jod\ s/ lgwf{/0f k|0ffnLdf cfwfl/t /x]sf] 5 . s'g} JolQmsf]

Joj;fo jf nufgLsf] sf/f]jf/ -clGtd s/ s§L x'g] e'QmfgL jfx]s_ jflif{s ? %)

~ 373 ~

/fh:j k|zf;g

nfv eGbf a9L ePsf] cj:yfdf s/bftfn] u/]sf] :jod\ s/ lgwf{/0fnfO{ :jtGq

n]vf k/LIfsaf6 k|dfl0ft u/fpg' kg]{ Joj:yf u/]sf] 5 . cfo s/ P]g, @)%* sf]

bkmf (^ df cfo ljj/0f / s/ lgwf{/0f ;DjGwdf Joj:yf u/]sf] 5 . pQm bkmf sf]

pkbkmf @ df cfo ljj/0f s;/L tof/ ug]{ / To:sf] ;fy ;+nUg x'g'kg]{ sfuhftsf]

;DjGwdf pNn]v ePsf] 5 . o; ;DjGwdf P]gdf g} :ki6 ?kdf pNn]v gu/L

ljefun] tf]s]sf ;"rgf tyf hfgsf/L cflbdfq pNn]v u/L ;do, kl/l:ylt jf

cfjZostf cg';f/ tf]Sg ;Sg] Joj:yf u/]sf] 5 . P]gdf g} :jtGq n]vf kl/Ifsn]

k|dfl0ft ug'{ kg]{ eGg] ;DjGwdf pNn]v gu/L bkmf (^ sf] pkbkmf -#_ tyf -$_

df lgDgfg';f/sf] Joj:yf pNn]v ePsf] 5 .

-#_ æs'g} JolQmn] sd{rf/Lsf] x}l;otn] jfx]s s'g} e'QmfgL lnP/ s'g} csf]{

JolQmsf] cfo ljj/0f jf cfo ljj/0f;fy ;+nUg x'g' kg]{ sfuhft jf

ljj/0f;fy ;+nUg x'g' kg]{ sfuhft jf ljj/0f tof/ kf/]df jf tof/ kfg{

;xof]u u/]df To:tf] JolQmn] b]xfosf] s'/f k|dfl0ft ug'{ kg]{5 M–

-s_ s'g} JolQmn] bkmf *! jdflhd /fv]sf sfuhftx¿ hfFr u/]sf], /

-v_ ljj/0f jf hfgsf/Ln] ;DjlGwt kl/l:yltnfO{ jf:tljs ?kdf

k|ltljlDjt u/]sfÆ

-$_ æpkbkmf -#_ jdf]lhd ljj/0f k|dfl0ft ug'{kg]{ JolQmn] ljj/0f k|dfl0ft

ug{ O{Gsf/ u/]df To;/L O{Gsf/ ug'{sf sf/0fx¿ pNn]v u/L h;sf] cfo

ljj/0f k|dfl0ft u/L lbg' kg]{ xf] ;f] JolQmnfO{ lnlvt ?kdf hfgsf/L

u/fpg' kb{5 .Æ

cfo ljj/0f k|dfl0ft ug]{ ;DjGwdf P]gdf pk/f]Qm Joj:yf ePsf] / cfo s/ P]g

jf cfo s/ lgodfjnL jf cfo s/ k|zf;g ug]{ lgsfo cfGtl/s /fh:j ljefun]

cfo ljj/0f k|dfl0ft ug]{ JolQmsf] of]Uotf Pjd\ o;sf] nflu :jLs[lt lng'kg]{ s'g}

j}slNks Joj:Yff gu/L n]vf Joj;foLx¿sf] lgodg ug]{ lgsfo g]kfn rf6{8{

Psfp06]06;\ ;+:Yffaf6 n]vf Joj;fo ug{ kfpg] ;b:otf lnPsf] JolQmnfO{ :jtGq

JolQmsf] ?kdf dfGotf lbO{ ;f] JolQmx¿af6 k|dfl0ft ug'{kg]{ u/L tf]s]sf] 5 . cfo

s/ P]g, @)%* nfu" x'g' k"j{ cfo s/ P]g, @)#! n] ;d]t P]gsf] cf7f} ;zf]wg

kZrft ckjfb jfx]ssf s/bftfx¿n] :jod\ s/ lgwf{/0f u/L cfo ljj/0f bflvnf

ug'{ kg]{ / To:tf] cfo ljj/0f s/ n]vf k/LIfsaf6 k|dfl0ft ug'{ kg]{ Joj:yf u/]sf]

~ 374 ~


lyof] . pQm Joj:yfnfO{ sfof{Gjgdf Nofpg] qmddf ljQLo n]vf k/LIf0f tTsfnLg

cj:yfdf dxfn]vfk/LIfssf] ljefuaf6 k|df0fkq k|fKt u/]sf] JolQmn] ug{ ;Sg]

t/ s/ n]vf k/LIf0f tTsfnLg s/ ljefudf ;"lrs[t JolQmaf6 ug'{ kg]{ Joj:of

u/]sf] lyof] .

g]Kffn rf6{8{ PsfpG6]G6;\ ;+:yf g]Kffn rf6{8{ PsfpG6]G6;\ ;+:yf P]g, @)%# cg';f/

u7g ePsf] ;+:yf xf] . o;k"j{ n]vf Joj;foLsf] ?kdf sfo{ ug]{ u/L k|df0fkq

k|fKt ug]{ jf ;b:otf lng] ;DjGwdf n]vf k/LIfs P]g, @)#! n] u/]sf] lyof] .

g]Kffn rf6{8{ PsfpG6]G6;\ ;+:yf, @)%# n] ;d]t n]vf k/LIfs P]g, @)#! cg';f/

dxfn]vf kl/Ifssf] ljefuaf6 k|df0fkq k|fKt u/]sf] JolQmn] ;+:yfsf] ;b:otf

lng ;Sg] Joj:yf u/]sf] lyof] . n]vf k/LIfs P]g, @)#! cGtu{t n]vf k/LIfssf]

;b:otf k|fKt ug{ jfl0fHo zf:q, cy{zf:q jf sfg"g cWoog u/]sf] x'g' kg]{ jfWotf

gu/]sf]n] xfn s/ n]vf k/LIf0f ug{ ;Sg] k|df0fkq k|fKt u/]sf] JolQmdfly pNn]v

u/]sf] ljifo cWoog u/]sf] eGbf jflx/sf] JolQm ;d]t x'g ;Sg] cj:yf /x]sf] 5 .

s/ sfg"g l:y/ geO{ ultlzn sfg"g ePsf] / Joj;fo ug]{ ljlw jf k|lqmofdf

kl/jt{g ePsf] jf s/ sfg"gsf Joj:yfdf /fli6«o Pj+ cGt/{fli6«o ?kdf kl/jt{g

ePdf ;f]xL cg';f/ ;+zf]wg ;d]t e} /xG5 . o;/L P]gdf ;+zf]wg ePsf] cj:yfdf

s/bftfn] ;f]xL cfwf/df :jod\ s/ lgwf{/0f ug'{ kg]{ x'G5 . s/bftf ;w} / ;a}

cj:yfdf s/ sfg"gsf cf}krfl/stf cfkm}n] k"/f ug{ g;Sg], :jtGq n]vf k/LIfssf]

k|df0fkq k|fKt u/]sf] ;a} JolQm s/ sfg"gdf ljz]if1tf xfl;n u/]sf] of]Uotf ;d]t

x'g'kg]{ cj:yf gePsf] kl/k|]Iodf n]vf k|df0fkq gjLs/0f ubf{ s/sf] kl/jt{g

;DjGwL tflnd ;d]t lng' kg]{ clgjfo{ Joj:yf ug{ g]kfn rf6{8{ PsfpG6]G6;\

;+:yf;Fu ;dGjo ug'{ kg]{ b]lvG5 .

g]Kffn rf6{8{ PsfpG6]G6;\ ;+:yfn] cfkmgf] ;b:ox¿n] ug{ gx'g] sfo{sf] ;DjGwdf

P]gdf g} cfrf/0fsf] pNn]v u/]sf] 5 . ljz]if u/]/ Joj;fosf] uf]kgLotf, lng]

z'Ns, Jojzfo k|fKt ug{ bjfj lbg gx'g] Pjd n]vf k/LIf0f ubf{ b]lvPsf] ljifo

:ki6 ?kdf pNn]v ug'{ kg]{ h:tf ljifox¿ /x]sf] 5 . cfo s/ P]gn] s/ n]vf

k/LIfssf] ;DjGwdf jf lghx¿n] k"/f ug'{ kg]{ st{Josf] ;DjGwdf s]xL pNn]v

u/]sf] 5}g . cfo s/ P]gn] ;/sf/L uf]Kotfsf] bkmfdf s/ k|zf;gdf s/bftfn] k]z

u/]sf] ;"rgf, ljj/0f jf hfgsf/L uf]Ko /xg] k|ltj4tf u/]sf] 5 . o:tf] uf]Kotfsf]

Joj:yfnfO{ pNn+3g ug]{nfO{ ;hfo x'g] ;d]t Joj:yf u/]sf] 5 . s/ n]vf k/LIfsn]

~ 375 ~

/fh:j k|zf;g

s/ k/LIf0f ug]{ ;DjGwdf s/bftfsf] ljQLo jf Jofj;flos ;"rgfdf ;d]t kx'Fr

x'g] ePsf]n] To:tf] ;"rgf jf hfgsf/Lsf] uf]Kotf s/ n]vf k/LIfsn] ;d]t /fVg'

kg]{ k|Tofe"lt lbg] Joj:yf ug'{ kb{5 . olb s/ n]vf k/LIfsn] s/bftfsf] ljj/0f

uf]Ko g/fv]df g]kfn rf6{8{ PsfpG6]G6;\ ;+:yfn] cfo s/ P]gnfO{ ;d]t dWogh/

u/L sf/jfxL ug]{ Joj:yf ;dfj]z ug'{ kb{5 .

s/bftf cfkm}n] ug]{ :jod s/ lgwf{/0fnfO{ s/ n]vf k/LIfsaf6 k|dfl0ft u/fpg'

kg]{ xfnsf] Joj:yf /x]sf] 5 . cfo s/ P]g, @)%* sf] bkmf (^ df s'g} JolQmn]

bkmf *! jdf]lhd /fv]sf sfuhftx¿ hfFr u/]sf] / ljj/0f jf hfgsf/Ln] ;DjlGwt

kl/l:yltnfO{ jf:tljs ?kdf k|ltljlDjt u/]sf] 5 egL k|dfl0ft ug'{kg]{ eGg]

pNn]v u/]sf]n] s/bftfn] s/ k/LIfsnfO{ pknJw u/fPsf] sfuhftsf] cfwf/df

cfo s/ P]gsf] Joj:yf cg';f/ cfodf ;dfj]z ug{'kg]{ /sd tyf vr{sf] s§Lsf]

?kdf bfjL ug{ kfpg] vr{sf] ;DjGwdf s/bftfnfO{ :ki6 /fo lbg' kb{5 . s/

n]vfk/LIfsaf6 ljj/0f k|dfl0ft ug'{kg]{ s/bftfnfO{ jfWofTds Joj:yf u/]sf]

cj:yfdf s/bftfx¿n] lghx¿af6 ;xL / oyfy{ /fo gkfPdf s/ sfg"g kfngf

ug]{ ;DjGwdf Joxf]/]sf] cltl/Qm cfly{s ef/sf] s'g} cy{ /xb}]g . o;y{ s/ n]vf

k/LIfssf] ;]jfsf] clgjfo{tfn] lghx¿nfO{ cj;/ ;[hgf u/]sf] x'+bf ;xL ;]jf k|bfg

ug'{ s/ n]vf k/LIfssf] st{Jo ;d]t x'g'k5{ . olb s/bftfn] k]z u/]sf] ljj/0f,

;"rgf jf tYof+ssf] cfwf/df k|dfl0ft u/]sf] cfo ljj/0f ;xL geO{ s/bftfnfO{

yk s/sf] bfloTj ;[hgf ePdf s/ n]vf k/LIfs ;d]t lhDd]jf/ x'g] Joj:yf

ug'{kb{5 . t;y{, s/ n]vf k/LIfsn] cfˆgf] /fo lb+bf Jofj;flos cfr/0f kl/kfngf

gu/]sf] kfO{Pdf To:tf] n]vfk/LIfsnfO{ sf/afxL ug{ g]kfn rf6{8{ PsfpG6]G6;\

;+:yfdf l;kmfl/; ug'{ kg]{ b]lvG5 . xfn cfo s/ P]gdf dltof/nfO{ ;d]t z'Ns

nufpg] jf ;hfo ug{ ;Sg] Joj:yf /x]sf]] 5 . P]gsf] of] Joj:yf hfn;fhL ug{

;xof]u ug]{ JolQmsf] xsdf dfq nfu" x'G5 . s/sf] bfloTj sd ug]{ hfn;fhL

sfo{df s/bftfs}} d"n ;+nUgtf x'G5 / o; sfo{df cGo JolQmsf] e"ldsf ;xfossf]

?kdf /xg ;S5 . t/ s/bftfn] pknJw u/fPsf] ;xL Pj+ oyfy{ ljj/0fsf] cfwf/df

s/ n]vf k/LIfsaf6 ;xL s/ n]vf k/LIf0f gul/lbPsf] sf/0faf6 s/bftfnfO{

kg{hfg] cfly{s ef/sf] nflu lghx¿nfO{ ;d]t lhDd]jf/ agfpg] Joj:yf ul/g'

pko'Qm x'G5 . o; ;DaGwdf cGo b]zx¿df k|rngdf /x]sf] Joj:yfsf] ;d]t

cWoog u/L sfof{Gjgdf Nofpg' pko'Qm x'G5 . o:tf] hfn;fhL ug]{ sfo{df s/

n]vf/LIfssf] ;d]t ;xeflutf /x]sf] egL n]vfk/LIfssf] lgodgsf/L lgsfo g]kfn

~ 376 ~


rf6{8{ PsfpG6]G6;\ ;+:yfn] 7x¥ofPdf To:tf] s/ n]vfk/LIfsnfO{ dltof/sf] ?kdf

sf/jfxL ug{ ;Sg] :ki6 k|s[of lgwf{/0f u/Lg' pko'Qm x'G5 .

;'emfj

• dfly pNn]v eP cg';f/ s/ k/LIfssf] cfrf/ ;+lxtf kl/dfhg{ Pj+ lglZrt

ug{ Pj+ Joj;flos cfr/0fsf] kl/kfng u/fpg g]kfn rf6{8{ Psfp06]06;\

;+:yf;Fu ;dGjo ul/g' kb{5 .

!@=@=^ s/ ;xof]uLsf] cfrf/;+lxtf

cfGtl/s /fh:j ljefun] k|zf;g ug]{ s/ P]gx¿ cfo s/ P]g, @)%*, d"No

clej[l4 s/ P]g, @)%@ tyf cGtMz'Ns P]g, @)%* /x]sf 5g\ . oL P]gx¿ dWo]

cfo s/ P]gsf] sfof{Gjgdf s/ n]vf k/LIfssf] ;xeflutf x'g'kg]{ Joj:yf ;f]xL

P]gdf g} /x]sf] 5 . cGtMz'Ns P]gsf] sfof{Gjgdf s/bftfn] s'g} JolQmsf] ;xof]u

lng'kg]{ jfWofTds jf :j]lR5s Joj:yf ;d]t ;f] P]gdf /x]sf] 5}g . d"No clej[l4

s/ P]g, @)%@ df ;d]t o; ;DjGwdf s'g} clgjfo{ Joj:yf /x]sf] 5}g . t/ d"No

clej[l4 s/ lgodfjnL, @)%# df cfly{s jif{ @)^@/^# df ;+zf]wg u/L lgod

%*s df lgDgfg';f/sf] s/ ;xof]uL ;DaGwL Joj:yf ul/Psf] 5 .

-!_ s/bftfn] s/ ;DjGwdf cfjZos hfgsf/L tyf ;xof]u lng s/ ;xof]uL

/fVg ;Sg]5 .

-@_ pklgod -!_ jdf]lhdsf] s/ ;xof]uLsf] nflu cfjZos kg]{ of]Uotf, lghsf]

:t/ nufot cGo Joj:yf ljefun] tf]s] adf]lhd x'g]5 .Æ

d"No clej[l4 s/ lgodfjnLdf pQm Joj:yf eP kZrft cfGtl/s /fh:j ljefun]

Ps k6s bz hf]8 b'O{ jf k|df0fkq pQL0f{ ePsf] JolQmdWo]af6 k/LIff ;Grfng

u/L s/ ;xof]uLsf] k|df0fkq lbPsf] lyof] . s/ ;xof]uLsf] ;]jf cfo s/ P]g cg';f/

bflvnf ug'{ kg]{ cfo ljj/0fdf k|dfl0ft s/ n]vf k/LIfsaf6 clgjfo{ ?kdf ug'{

kg]{ h:tf] Joj:yf xf]Og . of] s/bftfn] d"No clej[l4 s/sf] sfof{Gjgsf] ;Djgwdf

lghx¿af6 :j]lR5s ?kdf lng ;Sg] Joj:yf dfq xf] . s/ ;xof]uLsf] 5gf}6 Ps

k6s dfq ePsf] / lghx¿n] kfPsf] k|df0fkq gjLs/0f ug'{kg]{ Joj:yf gu/]sfn]]

;f] k|df0fkq xfn;Dd klg sfod /lx/x]sf] 5 . To:tf] k|df0fkq lng] JolQmnfO{ ;f]

~ 377 ~

/fh:j k|zf;g

;do kZrft k'gtf{huL tflnd ;d]t glbPsf] l:ylt 5 . s/ ;xof]uL Joj:yf Ps

lsl;dn] s/bftfnfO{ s/ lzIff k|bfg ug]{ / lghx¿n] s/sf] cf}krfl/stf k"/f ug]{

;DjGwdf s'g} k|fljlws sf/0fn] ulNt x'g uO{ cgfjZos ?kdf s/, z'Ns, Jofh

tyf hl/jfgfsf] ef/ gk/f]; egL ul/Psf] Joj:yf xf] .

s/ ;xof]uL /fVg] ;DjGwL xfnsf] Joj:yf d"No clej[l4 s/ P]g sfof{Gjgsf] nflu

dfq x'g' pko'Qm 5}g . s/ ;xof]uLsf] ;]jf s/bftfsf] nflu clgjfo{ gx'g] u/L

:j]lR5s ?kdf d"No clej[l4 s/ jfx]ssf] cGo s/ sfg"gsf] kfngf ug]{ qmddf

;d]t lng ;Sg] u/L xfnsf] lgodnfO{ kl/dfh{g ul/g'kb{5 . d"No clej[l4 s/ tyf

cfo s/ P]gsf] xfnsf] Joj:yf nfO{ ;+zf]wg u/L ;fgf s/bftfsf] ;DjGwdf ljz]if

Joj:yf ePdf s/ ;xof]uLsf] e"ldsf cfjZos kg{]5 . o;sf] nflu s/ ;xof]uLsf]

of]Uotfdf jfl0fHozf:qdf :gfts u/]sf] tyf s/ k|zf;g jf s/ k|zf;gn] tf]s]sf]

;+:yfaf6 lglZrt cjlw;Dd tflnd lnPsf] x'g' kg]{ Joj:yf lgoddf g} :ki6

?kdf pNn]v ug'{kg]{ x'G5 . s/ ;xof]uL k]zf JojzfoL ePsf]n] lghx¿nfO{ lbPsf]

k|df0fkq lglZrt cjlwsf]nflu dfq hf/L ug]{ / tf]lsPsf] cjlw;Dd k'gtf{huL

tflnd lnP kZrft dfq gjLs/0f x'g] / lghx¿sf] cfrf/ ;+lxtf ;d]t tf]lsg'kg]{

u/L Joj:yf ug'{ pko'Qm x'G5 .

;'emfj

• dfly pNn]v eP cg';f/ s/ ;xof]uLsf]] cfrf/ ;+lxtf kl/dfhg{ Pj+ lglZrt

ul/g' kb{5 .

~ 378 ~


cWofo

!#/fh:j k|zf;gsf] k|:tfljt

;+u7gfTds :j?k

!#=! k[i7e"ld

s/Lj rf/ bzs cl3b]lv g} ljsl;t tyf ljsf;zLn cy{tGq ePsf d'n'sn] cfˆgf

;/sf/L ;+:yfkg kIf jf lgsfox¿sf] ;'wf/ Pj+ cfw'lgsLs/0f ug{] qmd z'? ePsf]

kfOG5 . ljZjsf] jbln+bf] kl/l:ylt cg'?k cfˆgf dftxtsf lgsfox¿sf] sfd ug{]

k'/ftg k4lt Pj+ 9f+rfnfO{ Tofu]/ cfd gful/snfO{ k|bfg ul/g] ;]jf ;/n / ;xh

tyf sd vlr{nf] kg{] u/L pknAw u/fpg' kg{] r'gf}lt /x+b} cfPsf]] 5 . ;/ntf tyf

;xhtfsf ;fy sd nfutdf lghL If]qn] k|bfg u/] ;/x ;Ddfgo'Qm ;]jf k|flKtsf

nflu cfd gful/saf6 klg ;/sf/dfly lg/Gt/ dfu tyf bjfj ;[hgf e} /x]sf]

5 . kmn:j?k /fHon] cfˆgf lgsfox¿nfO{ ltgn] cfˆgf] sfo{;Dkfbg lghL If]qn]

h:t} u/L ug{ ;s'g\ eGg] p2]Zon] qmdzM :jfoQtf k|bfg ub{} cfPsf] kfOG5+ .

o;/L :jfoQtf k|bfg ug{'sf] k5f8L d"ntM o;n] ;DalGwt kIfsf] hjfkmb]lxtf

tyf kf/blz{tfnfO{ a9fpg] / k|efjsf/L Pj+ s'zn Joj:yfkg k|bfg ug{ ;Sb5g\

/ cGttf]uTjf ;/sf/sf] sfo{;DkfbgnfO{ lnP/ cfd gful/s dfem ;sf/fTds

;f]r agfpg ;Sg]5 eGg] g} xf] . o; ;Gbe{df :jfoQtf eGgfn] sfg"gL, ljQLo,

dfgj ;+;fwg ljsf;, sd{rf/L Joj:yfkg Pj+ k|zf;sLo sfo{ljlwx¿sf] ;+rfng

Pj+ Joj:yfkgdf ;/sf/sf] x:tIf]kaf6 d'Qm eO{ :jtGq?kn] sfo{;Dkfbg ug{

kfpg' g} xf] . o;} ;'wf/ Pj+ cfw'lgsLs/0fsf] qmddf /fh:j k|zf;g ug{] ;/sf/L

;+:yfx¿nfO{ klg ljZjdf lxhf] cfh :jfoQ ;+:yfsf] ?kdf ljsf; ul/Psf 5g\ .

;fljsdf tL d'n'sx¿sf cy{ dGqfno dfkm{t x'+b} cfPsf] /fh:j k|zf;gsf sfo{x¿

qmdzM :jfoQ /fh:j k|zf;gnfO{ x:tfGt/0f x'+b} cfPsf] kfOG5 .

~ 379 ~

/fh:j k|zf;gsf] k|:tfljt ;+u7gfTds :j?k

g]kfnsf nflu /fh:j k|zf;gdf o:tf] :jfoQ ;+:yfsf] cfjZostf 5, 5}g eGg'

eGbf cl3 g]kfnn] /fh:j k|zf;gsf] ;Gbe{ef ;'wf/ ug{ u/]sf] s]xL k|of;x¿sf

af/]df ljj]rgf ug{' cfjZos 5 . g]kfnsf] /fh:j k|zf;gdf ;/sf/n] ;do ;dodf

;'wf/x¿ ub}{ cfPsf] kfOG5 . ax'bnLo k|hftGq k'gM:yfkgf ePkl5 cfGtl/s

/fh:j kl/rfngsf] a9\bf] cfjZostf dx;'; u/L /fh:j k|zf;gdf ;'wf/sf

Jofks sfo{qmdx¿ sfof{Gjog u/]sf] kfOG5 . o:tf ;'wf/sf sfo{qmdx¿dWo]

k|d'vdf lghfdtL ;]jfleq 5'§} /fh:j ;d"xsf] u7g, k/Dk/fut laqmLs/ k|0ffnLsf]

:yfgdf sDKo'6/Ls[t tyf Jofks cfwf/ ePsf] cTofw'lgs d"No clej[l4 s/

k|0ffnLsf] yfngL, Jofks s/fwf/ ePsf] gofF cfo s/ P]g, @)%* sf] sfof{Gjog,

d"No clej[l4 s/, cGtMz'Ns tyf cfo s/ k|zf;gsf] sfo{ PsLs/0f u/L cfGtl/s

/fh:j ljefu / ;f] ljefu cGtu{t cfGtl/s /fh:j sfof{nox¿ tyf ltgsf ;]jf

s]Gb|x¿sf] :yfkgf, cfGtl/s /fh:j ljefu cGtu{t g} 5'§} 7"nf s/bftf sfof{nosf]

:yfkgf, s/bftfsf] ;x'lnotsf nflu O–l/6g{sf] Joj:yf, d"No clej[l4 s/ tyf

cfo s/ lgwf{/0fsf nflu Jofks dfqfdf :jo+s/ lgwf{/0fsf] Joj:yf, sf/f]jf/

d"Nosf] cfwf/df e+;f/ d"Nof+sg ug]{ kl/kf6Lsf] yfngL, eG;f/df cTofw'lgs

;"rgf k|0ffnL :yfkgf ug{ cfl;s'8f k|0ffnLsf] z'?jft tyf cy{ dGqfnodf :yfoL

/fh:j k/fdz{ ;ldltsf] :yfkgf h:tf dxTjk"0f{ sbdx¿nfO{ lng ;lsG5 .

t/ oL ljleGg ;'wf/x¿sf] jfjh"b klg g]kfndf nlIot dfqfdf /fh:j k|zf;gdf

bIftf j[l4 x'+b} uPsf] eg] cg'ej x'b}g . o;f] x'g'df /fh:j k|zf;gsf] sfo{k|s[lt

cg'?k bIf sd{rf/Lx¿sf] sdL, w]/} s/bftf cem} s/sf] bfo/fdf cfpg afFsL,

e|i6frf/sf] jfx'No, 5'§} /fh:j ;d"x u7g ePklg ;d"x k|j]zsf] nflu s'g} vf;

of]Uotf ge} c? k|zf;g ;d"xs} h:tf] ;fdfGoLs/0f Pj+ ;f]sf] sfof{Gjog kIfsf]

cg'udg tyf d"Nof+sg ug]{ k4ltsf] cefj, /fhg}lts x:tIf]k tyf ;d"x leq b08,

;hfo / k'/:sf/sf] cefj h:tf sf/0fx¿ 68\sf/f] ?kdf b]lvPsf 5g\ .

g]kfnsf] t]x|f}+ of]hgf -@)&)÷&!—@)&@÷&#_ n] /fh:j kl/rfng ;DaGwL cfˆgf]

ck]Iffdf æ/fh:j s'n ufx{:y pTkfbgsf] cg'kftdf @!=! k|ltzt k'u]sf] x'g], s/

ljj/0f tyf cfo ljj/0f k]z gug]{ s/bftfx¿sf] xfnsf] ;ª\Vofdf @% k|ltztn]

36]sf] x'g], s/ k|0ffnLnfO{ ljB'tLo k|0ffnLdf ljsf; u/]sf] x'g], s/ ;xeflutf

nfut tyf k|zf;lgs nfut 36]sf] x'g]5Æ egL pNn]v u/]sf] 5 . ;fy}, o;

of]hgfn] æ:j}lR5s s/ ;xeflutf a9fpg u'0f:t/Lo ;]jf tyf s/ sfg'gsf]

~ 380 ~


;do;fk]If kl/dfh{g Pj+ sfof{Gjog ;'lglZrt u/L Jofkf/ ;xhLs/0fsf] jftfj/0f

lgdf{0f ub}{ s/ k|0ffnLsf] sfo{s'zntf tyf k|efjsfl/tf clej[l4 ug]{Æ eGg] p2]Zo

/fv]sf] 5 / of] p2]Zo k|flKtsf nflu canDag ug{'kg{] egL pNn]lvt ;ftj6f

/0fgLlt dWo] æ/fh:j k|zf;gsf] jt{dfg ;ª\u7gfTds ;+/rgfdf k'g/fjnf]sg u/L

;ª\u7g k|0ffnLnfO{ cfw'lgs k|ljlwo'Qm agfpg] / ;Ifd dfgj ;+;fwg kl/rfng

ug]{Æ eGg] 5 .

cf= j= @)%*÷)%( nfO{ cfwf/ jif{ dfGbf z'?sf jif{x¿df s'Nf u|fx{:y pTkfbgsf]

pTkfbs d"Nosf] t'ngfdf s"n /fh:j c;"nLsf] cg'kft sl/a ^=! k|ltzt /x]sf]df

g]kfnsf] cy{tGqsf] lj:tf/ ;Fu;Fu} cfly{s jif{ @)^^÷)^& df cfO{k'Ubf o;sf]

cg'kftdf ;'wf/ cfO{ !%=# k|ltzt k'u]sf] lyof] eg] cfly{s jif{ @)^&÷)^* df

!$=^ k|ltzt /xg uPsf] b]lvG5 . To:t} cfly{s jif{ @)^*÷)^( df o;sf] cg'kft

!%=& k|ltzt /xg uPsf] b]lvG5 eg] cfly{s jif{= @)^(÷)&) df !&=% k|ltzt

/xg uPsf] of] cg'kft cfly{s jif{ @)&)÷)&! df !*=% k|ltzt /xg uPsf]

b]lvG5 . oL tYof+ssf] cfwf/df g]kfndf s/sf] cfwf/ tyf s/ ;+sngsf] cj:yf

ljsf;f]Gd'v b]zx¿sf] t'ngfdf qmdzM ;'wf/f]Gd'v b]lvP klg ljZjsf sltko

cGo d'n'ssf] bf+hf]df of] Go"g g} /x]sf] kfOG5 . ;fy}, oL tYo tyf tYof+sx¿sf]

ljZn]if0faf6 t]x|f}+ of]hgfsf] p2]Zo tyf ck]Iff k"/f ug{ df}h"bf /fh:j k|zf;gsf]

;+u7gfTds ;+/rgf kof{Kt gePsf] dx;'; ePsf] 5 . of] j[l4 b/nfO{ sfod} /fVg

/fh:j k|zf;gnfO{ k]|l/t -Motivated_, r':t, s/bftf k|lt pQ/bfoL tyf nIod'vL

agfpg lgtfGt cfjZos 5 .

s]xL b]zx¿n] k/+k/fut ?kdf ;fj{hlgs k|zf;gsf] Ps c+usf] ?kdf /xFb} cfPsf]

s/ k|zf;gnfO{ lghfdtL ;]jfleq} /fv]/ ;'wf/ u/]sf 5g\ eg] sltko b]zx¿n]

s/ k|zf;gnfO{ lghfdtL ;]jfleq /fv]/ ;'wf/ ug{ lgs} sl7gfO{ dx;'; u/]sf y'k|}

pbfx/0fx¿ 5g\ . lghfdtL ;]jf ;DaGwL lgodx¿ ;fdfGotof ;gftgL k|s[ltsf

x'G5g\ / To;df nrstfsf] sdL /x]sf] x'G5 . tL lgodx¿nfO{ kl/jt{g ug{,

tna ;'ljwfx¿ a9fpg / sd{rf/Lsf] dgf]j[lQ kl/jt{g ug{ nfdf] ;do tyf 7"nf]

k|ofz cfjZos x'G5 / l;Ëf] lghfdtL ;]jfsf] ;'wf/ ug{] sfo{ 5f]6f] ;dodf ;xh

?kdf ug{ ;ls+b}g . pko'{Qm kl/k|]Ifdf g]kfnsf] jt{dfg /fh:j k|zf;gdf klg

cGo ljsl;t tyf ljsf;f]Gd'v d'n'sx¿n] cfˆgf] /fh:j k|zf;gsf] ;+u7gfTds

;+/rgfdf u/]sf kl/jt{g;+u d]n vfg] u/L g]kfnsf] /fh:j k|zf;gsf] ;+u7gfTds

~ 381 ~


;+/rgfdf klg kl/jt{g ug'{ kg]{ cfjZostf b]lvg cfPsf] 5 . /fh:j k|zf;gsf]

;+7gfTds ;+/rgfdf ;'wf/ ug]{ ;Gbe{df cWoog ubf{ s]xL d'n'sx¿n] cfˆgf]

/fh:j k|zf;gnfO{ cy{ dGqfnosf] b}lglsaf6 s]xL dfqfdf ePklg :jtGq t'NofO{

:jzfl;t s]Gb|Lo /fh:j ;ldlt -Central Board of Revenue_ sf] ?kdf ;+u7gfTds

;+/rgf tof/ u/]sf 5g\ eg] s]xL d'n'sx¿n] /fh:j k|zf;gsf] sfdnfO{ cy{

dGqfnoaf6 cnUofO{ ;f] sfo{ ug{ :jzfl;t /fh:j k|flws/0f -Autonomous Revenue Authority_ sf] ?kdf ;+u7gfTds ;+/rgf tof/ u/L nfu" u/]sf 5g\ .

To:t} s]xLn] k"0f{ ;/sf/L?ksf] af]8{ / s]xLn] cw{–:jzfl;t af]8{sf] ;+u7gfTds

;+/rgfnfO{ canDag u/]sf 5g\ .

g]kfnsf] jt{dfg /fh:j k|zf;gsf] ;+u7gfTds ;+/rgfdf ;'wf/ Nofpg jf kl/jt{g

ug{ cfjZos /x]sf] s'/f dxz"; u/L o; ljifodf cWoog ug{ ljutdf sfo{bnx¿

/ ;ldltx¿ u7g ePsf lyP tyf lj1 / lj1 ;d"xx¿ lgo'Qm ePsf lyP . oL

sfo{bn, ;ldlt jf lj1x¿n] /fh:j gLlt, /fh:j k|0ffnL, /fh:j k|zf;g, k|s[of

Pj+ ;+u7g 9fFrfdf ;'wf/ Nofpg y'k|} ;'emfjx¿ lbPsf 5g\ . h:t} – cfy{/ dfgsf]

;g\ @))$ sf] cw{ :jfoQ /fh:j k|flws/0fsf] :yfkgfsf ;+efJotf cWoog

k|ltj]bg, /fh:j k/fdz{ ;ldltsf tTsfnLg ;b:o 8f= ?k Hof]ltsf] ;+of]hsTjdf

@)^@ ;fndf ul7t cWoog 6f]nLsf] k|ltj]bg, gf/fo0f/fh ltjf/Lsf] @)^# h]7sf]

/fh:j k|zf;gdf ;'wf/ ;DaGwL cWoog k|ltj]bg, /fh:j k/fdz{ ;ldltsf

;+of]hs tyf ;x ;lrj zfGt/fh ;'j]bLsf] ;+of]hsTjdf ul7t s]Gb|Lo /fh:j

af]8{÷k|flws/0f u7g sfo{bnsf] @)^^ cfiff9sf] cjwf/0ffkq -P]gsf] d:of}bf

;lxt_, k|f= dbg s'df/ bfxfnsf] s]Gb|Lo /fh:j af]8{ u7g ;DaGwdf ul7t cWoog

sfo{bnsf] @)^^ d+l;/sf] k|ltj]bg -P]gsf] d:of}bf ;lxt_ sf k|ltj]bgx¿nfO{

lng ;S5f}+ .

!#=@ ;+u7gfTds ;+/rgfdf kl/jt{g ug{' kg{] cfjZostf

• s/ lgwf{/0f, s/ k/LIf0f, cg';Gwfg Ps lsl;dsf] k|fljlws ljifo xf] . xfn

g]kfn ;/sf/df /x]sf hf] sf]xL clws[tn] To; ljifosf] ;}4flGts / Jofjxfl/s

1fg ljgf sfd ug{ ;Sb}gg\ . cyf{t o; If]qdf sfd ug{ s]xL ljz]if vfnsf

of]Uotfx¿ x'g' h?/L 5 h'g s'/f xfnsf] clws[t lgo'lQmsf nflu tf]lsPsf

of]Uotfx¿ kof{Kt 5}gg\ .

~ 382 ~


• lj=;+= @)$( ;fndf /fh:j ;d"x u7g x'+bfsf avt tf]lsPsf of]Uotfsf

cfwf/x¿ xfn x6fP/ of]UotfnfO{ ;fdfGoLs/0f ul/;lsPsf] 5 . To;}n] gof

egf{df ;+:yfn] cfˆgf] sfdsf] k|s[lt cg's"nsf] of]Uo hgzlQm kfpg ;s]g .

• ;+:yf leq /x]sf bIf hgzlQm klg qmdzM aflxl/b} uPsf] cj:yfdf tTsfn}

;+:yfsf] nflu rflxg] vf; of]Uotf k'u]sf hgzlQmsf] cfjZostf h?/L ePsf]

5 . cGoyf hlt;'s} /fd|f] ;+/rgf eP klg To;nfO{ ;+rfng ug{] ;xL hgzlQm

ePg eg] Tof] ;+:yfsf] ktg lglZrt 5 .

• /fh:j ;+sng ug{] ;+:yfsf] ljrngn] d'n'ssf] cy{tGqdf b"/ufdL k|efj

kb{5 . h;nfO{ ;do lat]kl5 ;xL 7fp+df Nofpg cGToGt b'?x x'G5 .

• o;} aLr /fh:j ;d"x klg vf/]h ug{' k5{ egL Jofks bjfjx¿ /fh:j Ot/sf

sd{rf/Lju{ / /fhg}lts j[Qaf6 klg a/fa/ cfO{ /x]sf] ;Gbe{df l9nf] rf+8f]

hlxn] eP klg olb To;f] ePdf /fh:j ;+sngdf 7"nf] ;d:of cfpg] lglZrt

5 .

• xfnsf] k|zf;lgs sfg"gn] s/ k|zf;gdf sfd ug{] /fhkqf+lst låtLo

>]0fL cyf{t s/ sfof{nosf k|d'vb]lv g} s'g} klg sd{rf/L /fh:j ljefusf

dxflgb{]zssf] Span of Control df 5}gg\ . dxflgb{]zsx¿n] ltgsf] ;?jf,

a9'jf, sfo{ ;Dkfbg, cflb h:tf ljifodf lgoGq0f jf lgu/fgL ug{ ;Sb}gg\ .

g t cy{ dGqfnosf ;lrjsf] /fh:j k|zf;gdf st} s'g} sfg"gL e"ldsf 5 .

• /fh:j;+u ;+alGwt s'g} klg ljefusf dxflgb{]zs dGqfnosf ;lrj k|lt

hjfkmb]xL x'g'kg{] sfg"gL Joj:yf s'g} klg /fh:jsf sfg"gdf 5}g . cyf{t

vf;df eGg] xf] eg] xfnsf] cj:yfdf /fh:j ;lrj eg]sf] Pp6f 6fk" h:tf]

ePsf] 5 h;sf] ;fdfGo k|zf;lgs ;Dks{ afx]s c? s'g} sfg"gL e"ldsf 5}g .

• s/sf :j?kx¿ / ltgnfO{ ;+rfng ug{] ;+/rgfx¿ ljZj cy{tGqdf cfPsf

kl/jt{g cg's"n agfpb} nfg'kg{] x'G5 . g]kfn dfq}n] c?;+u d]n gvfg] vfnsf

k|0ffnL jf ;+/rgfnfO{ lg/Gt/tf lbP/ PSn} a:g ;Sg] l:ylt 5}g . d'n's leq}

Joj;fodf cfPsf] kl/jt{gsf ;fy} ljZj ahf/df cfPsf] kl/jt{g ;d]tnfO{ x]/L

cfˆgf ;+/rgf / :j?knfO{ cBfjlws ug{' kb{5 .

• xfnsf] s/ k|0ffnLsf] :j?k /fd|f] 5 / s/ ;+sng nIo cg';f/ k'u]s} 5 eg]/

a:g] xf] eg] /fi6«n] ljZjsf ljleGg ;+:yfx¿ ;dIf u/]sf k|lta4tfx¿ qmdzM

~ 383 ~


nfu" ug{'kg{] cj:yf cfp+bf /fh:jdf lglZt?kn] k|lts"n c;/ kb{5 . pbfx/0fsf

nflu, SAFTA, BIMSTEC, WTO cflbdf g]kfnn] u/]sf k|ltj4tfx¿sf] k"0f{

sfof{Gjog ubf{ xfnsf] /fh:j ;+sng j[l4 b/ To; avt sfod /x+b}g, lbuf]

/xg ;Sb}g . o; tkm{ uDeL/ x'g cfjZos 5 .

!#=# g]kfnsf] nflu ;+efljt ;+u7gfTds ;+/rgf

g]kfnsf] nflu ljBdfg ;+u7gsf] lg/Gt/tf, k"0f{ :jfoQ k|flws/0f, cw{ :jfoQ

af]8{ jf ;/sf/ leq}sf] af]8{dWo] s:tf] ;+/rgf canDag ug{ pko'Qm x'G5, ;f]sf]

ljsNk cWoog ug{ o; ljifosf lj1sf] k/fdz{ lng cfjZos ePsfn] cfof]un]

ljleGg ljsNkx¿sf] cWoog u/L pko'Qm ljsNk cfof]unfO{ ;'emfpg >L ljBfw/

dlNnsnfO{ k/fdz{bftfsf] ?kdf lgo'Qm u/L k/fdz{ lnOPsf] lyof] . pxf+jf6 k|fKt

k|ltj]bgdf /fh:j k|zf;gsf] ;+u7gfTds :j?k ;DjGwL lgDg rf/j6f ljsNkx¿

k|:t't ul/Psf 5g\ / pxf+jf6 k|fKt k"0f{ k|ltj]bg cfof]usf] k|ltj]bgsf] efu b'O{df

;dfj]z ul/Psf] 5 M

klxnf] ljsNk M ljBdfg s]Gb|Lo ;+u7gsf] lg/Gt/tf

• /fh:j ;lrj ;lxtsf] cy{ dGqfnosf df}h'bf /fh:j ;DaGwL dxfzfvfx¿,

ljefux¿ tyf sfof{nox¿sf] df}h'bf ;+u7g 9fFrf -;'wf/sf] qmddf /x]sf

9fFrfx¿ ;lxt_ nfO{ ;fdfGotof xfnnfO{ -cfufdL !÷@ jif{_ lg/Gt/tf lbg] .

• of] lg/Gt/tfsf] 9Frf nfu" ubf{ ljBdfg k|zf;lgs÷k|0ffnLut ;'wf/sf

k|of;x¿nfO{ tLj|tf (Accelerated) lbg] .

• gof ;+ljwfg / ;+3Lo 9f Frfsf] k|zf;lgs ;+/rgf 6'+uf] gnfu];Dd ljBdfg

/fh:j ;+u7gdf tTsfn Jofks k'g;{+/rgf gug]{ .

• ;du| lghfdtL ;]jfsf] ;+/rgfut ;'wf/; +u PsLs/0f x'g] u/L /fh:j ;+u7gdf

;'wf/ Nofpg] .

• g]kfn /fh:j ;]jf u7g ug]{ k|ofzug]{ / ;f] tTsfn x'g g;s]df /fhkqf+lst

k|yd >]0fL;Dd ;d"xLs[t x'g] u/L tyf s/ / e+;f/ b'O{ pk;d"x /xg] u/L

/fh:j ;d"xsf] lj:tf/ ug{÷k'g;{+ul7t ug]{ .

~ 384 ~


• nf]s ;]jf cfof]un] ;]jf k|j]z txsf] k/LIff ln+bf /fh:j ;d"xsf] nflu 5'§} yk

! kq -/fh:j sfg'g, /fh:j n]vf / k|zf;g, /fh:j gLlt_ sf] k/LIff lng] /

sfg'g, jfl0fHo zf:q Pj+ cy{zf:q h:tf ljifosf] cWoog -:gfts_ nfO{ ;]jf

k|j]zsf nflu clgjfo{ ug{] .

• sfo{;Dkfbg ah]6 tyf sfo{ ;Dkfbg k|f]T;fxgnfO{ cem a9L k|efjsf/L

agfpg] . sfo{ ;Dkfbg k|f]T;fxg ;'ljwfnfO{ bf]Aa/ ug]{ -;fljse}m_ . s"n sfo{

;Dkfbgsf] PsLs[t dfkgsf] cfwf/df k|f]T;fxg /sdsf] %) k|ltzt /sd

k|bfg ug]{ / af+sL %) k|ltzt /sdnfO{ dxTjk"0f{ / ljlzi6 sfo{x¿ -h:t}

s/bftf ;]jf, ;"rgf k|ljlwsf] k|of]u, k'/fgf] aSof}tf c;'nL cflb_ df 5'§f5'§}

pknlJwsf nflu 5'§f5'§} k|bfg ug]{ u/L ;'wf/ ug]{ . To:t} gsf/fTds c+s

cfPdf ;sf/fTds c+ssf] /sd /f]Ssf ug]{ . k|s[ofut÷k|0ffnLut PsLs/0f,

;"rgf k|ljlwdf hf]8, ;"rgf PsLs/0f / cfbfg k|bfg k|s[ofsf] k|efjsfl/tf

(Data integration and Exchange) df hf]8 lbg] . o;sf nflu dGqfnodf

;"rgf k|ljlw dxfzfvf u7g ug]{ / Integreted Data Center sf] lgdf{0f ug{] .

• /fh:j ;lrj dftxt /fh:j k/fdz{ ;ldlt, /fh:j gLlt dxfzfvf, /fh:j

k|zf;g dxfzfvf, sd{rf/L k|zf;g / hgzlQm ljsf; dxfzfvf, ;"rgf /

;~rf/ k|ljlw (ICT) tyf s]Gb|Lo /fh:j tYof+s e08f/0f (Central Revenue Database) dxfzfvf /fVg] .

• /fh:j gLlt dxfzfvfn] k|ToIf s/, ck|ToIf s/ tyf u}/ s/ gLlt ;DaGwL

zfvfx¿ x]g]{ .

• /fh:j k|zf;g dxfzfvfn] /fh:j cg'udg, ljefuLo ;'kl/j]If0f tyf ;~rfng,

sfo{ljlw ;'wf/ zfvfx¿ x]g]{ .

• sd{rf/L k|zf;g / hgzlQm ljsf; dxfzfvfn] oL s'/fx¿sf] cltl/Qm

cfGtl/s lgoGq0f / ;bfrf/ sfod ug]{ sfo{x¿÷k4ltx¿sf] ljsf; klg ug]{ .

• ;"rgf / ;~rf/ k|ljlw dxfzfvfn] s/bftf ;]jf tyf ;f]sf nflu ug'{ kg]{

;'wf/fTds sfo{x¿ klg ug]{ .

• /fh:j ;lrj cGt/ut df}h'bf ljefu÷s]]Gb|x¿sf cltl/Qm /fh:j k|zf;g

tflnd s]Gb| dftxt /xg] u/L Tax Academy, e+;f/ tflnd s]Gb|, /fh:j

cg';Gwfg tflnd s]Gb|x¿ ;~rfng ug]{ . ;]jf k|j]z tflnd ! jif{sf]

~ 385 ~


x'g'kg]{ / cfjZostf cg';f/ ljifout ljlzi6 tflndx¿÷k'gtf{huL tflndx¿

;~rfng ug]{ .

• /fh:j k|zf;g tflnd s]Gb|nfO{ Center of Excellence sf] ?kdf ljsf; ug{,

s/ gLlt cg';Gwfgdf s]Gb|Lt ug{ tyf dftxt / cfj4 tflnd ;+:yfx¿sf]

lgofds lgsfosf] ?kdf sfo{ ug]{ .

• /fh:j k|x/Lsf] 5'§} ;+u7g÷k|wfg sfof{no tof/ u/L /fh:j ;lrj dftxt /fVg] .

• /fh:j cg';GWffg ljefuaf6 cj}w ljb]zL d'b|fsf] sf/f]jf/ lgoGq0f ug]{ sfo{

lemsL ;DklQ z'4Ls/0f cg';Gwfg ljefu (Department of Money Laundering Investigation) nfO{ lbg ;lsg] af/]df ;DefJotf klxNofpg] .

• ljefux¿sf] cf–cfˆgf] of]hgf cg';f/ :yfgLo / ljlzi6Ls[t /fh:j

sfof{nox¿ -h:t} PCA Office, LTO) sf] ;+u7g 9f +rfdf ;'wf/ Nofpg /

sfo{ut (Functional) sfo{ ljefhgnfO{ k|f]T;fxg ug]{ .

• ljutdf sfo{ut sfo{ ljefhgnfO{ lkmtnf] jgfpg] (Dilute) sfo{ ul/Psf]nfO{

;Rofpg] ;'emfj ul/G5 . s/bftf ;]jf O{sfOx¿nfO{ Front Office/One Window sf] ?kdf -e+;f/ k|zf;gsf nflu ;d]t_ ljsf; ug{ / cfjZostfg';f/ a9L

eGbf a9L 7fp+x¿df lj:tf/ ug{] .

• eG;f/sf] PCA / cfGtl/s /fh:jsf] Tax Audit nfO{ ufEg] tyf lj1x¿sf]

;d"x (Chartered Accountants / Tax Lawyers) /fvL Tax Audit Office vf]Ng' ;lsg] ;+efjgf x]g]{ . ;fy} aSof}tf s/ -e+;f/ ;d]t_ c;'nL ug{ clwsf/

;DkGg 5'§} sfof{nosf] u7g ug]{ tkm{ dgg ug]{ .

• s/ sfof{Gjog lgb]{zgfno (Tax Enforcement Directorate) u7g tkm{

;DefJotf cWoog ug]{ .

• s/bftfsf] ;"rgfx¿sf] -e+;f/ ;d]t_ PsLs[t ?kdf ;+sng tyf Joj:yfkg

ug{ tyf Pp6} s]Gb|af6 ;a} /fh:j lgsfonfO{ ;"rgf ljt/0f ug{ -cfjZostf

cg';f/_ PsLs[t /fh:j ;"rgf e08f/0f s]Gb| (Database Center) u7gsf]

k|ofzug]{ . xfnnfO{ of] ;'wf/ cfly{s P]gåf/f klg Nofpg ;lsg] .

• s/ sfg'gx¿df ;'wf/ u/L /fh:j ;lrj / dGqfnodf /x]sf] /fh:j ;+u7gsf]

clwsf/ / bfloTjaf/] pNn]v ug]{ .

~ 386 ~


bf];|f] ljsNk M /fh:j s]Gb|Lo ;+u7gsf] ?kdf s]Gb|Lo /fh:j af]8{sf] u7g -k"0f{tof ;/sf/L kbflwsf/Lx¿ /x]sf] cy{ dGqfno cGtu{tsf] ;+u7g_

• s]Gb|Lo /fh:j af]8{sf] of] df]8]ndf xfnsf ljefuLo lgsfox¿ ;fdfGotof

oyfjt\ sfo{/t /xg] . t/ oL ljefu÷lgsfox¿ /fh:j af]8{ cGtu{t /xg]5g\ .

• /fh:j af]8{ Ps P]g cGtu{t :yflkt x'g] .

• of] af]8{n] cy{ dGqfno cGtu{t ;du| /fh:j k|zf;g ;+rfng ug]{ / ;f] k|lt

pQ/bfoL x'g] Ps s]Gb|Lo lgsfosf] ?kdf /xg] .

• /fh:j ;lrj o;sf] cWoIf÷k|d'v x'g] .

• jf]8{df cWoIf jfx]s $ ;b:ox¿ -s/ ;b:o, e+;f/ ;b:o, u}/ s/ ;b:o,

n]vf, n]vf k/LIf0f tyf cg';Gwfg ;b:o, s/ gLlt lj1, bIftf j[l4 lj1_

• af]8{ cGt/ut cfGtl/s /fh:j ljefu, e+;f/ ljefu, /fh:j cg';Gwfg ljefu,

/fh:j k|zf;g tflnd s]Gb| tyf /fh:j k/fdz{ ;ldlt /xg] .

• s]Gb|Lo /fh:j af]8{sf] ;Lldt :jfoQtf x'g] .

• cy{ dGqfnosf] :jLs[lt lnO{ dftxt lgsfo÷kbflwsf/Lx¿nfO{ sfo{ ;Dkfbgsf

cfwf/df yk ah]6÷k|f]T;fxg kfl/>lds lbg ;Sg] clwsf/ af]8{nfO{ x'g] .

• nfOg cfO6d ah]6sf] ;§f nfut cfwf/ / sfo{ ;Dkfbg s/f/sf cfwf/df

af]8{n] cfˆgf] / dftxt lgsfo÷sfof{nosf] ah]6 Joj:yfkg ug{ ;Sg] .

• cy{ dGqfnon] lgoldt ah]6sf cltl/Qm s"n /fh:j ;+sngsf] )=% k|ltzt

;Dd /sd yk lbg] .

• sd{rf/L k|zf;gsf] xsdf g]kfn /fh:j ;]jf u7g ug]{ jf /f=k=k|yd >]0fL

;Ddsf] /fh:j ;d"x lj:tf/ ug{] .

• ljefuLo k|d'v ;Ddsf kbflwsf/Lx¿sf] kb:yfkg, ;?jf / ;'kl/j]If0fsf]

lhDd]jf/L jf]8{df /fVg] .

• /fh:j k/fdz{ ;ldlt Ps :yfoL k/fdz{ ;ldltsf] ?kdf /xg], jf]8{;+u cfj4

x'g] u/L ;Nnfxsf/ ;ldlt u7g x'g] . o;n] ljifout cWoog cg';Gwfg

u/fpg], :jtGq d"Nofsgx¿ ug]{, /fh:j gLlt, k|zf;g, af]8{sf] 5lj (Image)

~ 387 ~


sf] ;j]{If0f ug]{, cWoog ljZn]if0f ug]{ / af]8{nfO{ ;'emfj lbg] sfo{ ug]{ . jf]8{sf]

b}lgs k|zf;gdf o;n] s'g} x:tIf]k ug{ gkfpg] .

• /fh:j gLlt / /fh:j k|zf;gsf] gLltut÷;+:yfut kIfx¿sf jf/] af]8{n] cy{

dGqfnonfO{ ;'emfj ug]{ Pj+ k|To]s rf}dfl;sdf k|ltj]bg k|:t't ug]{ .

• ;+;bdf /fh:jsf ljifodf p7]sf k|Zgx¿sf] hjfkm lbg] pQ/bfloTj cy{

dGqLdfkm{t\ af]8{sf] x'g] .

• dxfn]vf k/LIfsn] af]8{sf] cfo÷Joo tyf ;du| sfd sf/jfxLsf] n]vf k/LIf0f

ug]{ .

• cGo lgsfox¿;Fusf] ;Dks{ ;fdfGotof cy{ dGqfno dfkm{t\ af]8{n] ug]{ . t/

k|ToIf ;/f]sf/sf ljifodf jf]8{n] / cGo lgsfon] ;f]em} Ps cfk;df ;Dks{

ug{ ;Sg] .

• af]8{ cGt/utsf ljefux¿ cfˆgf] lgsfo (Executive Agency Model) ;Fu

;/f]sf/ /x]sf] ;a} sfo{x¿ ;Dkfbg ug{ cfkm"df :jtGq x'g] (At Execution Level) t/ ljefu÷s]Gbsf] cfk;L ;dGjo / lgoGq0fsf] ljifo, sfo{If]q

bf]xf]l/Psf] jf jflemPsf] ljifo tyf ;du| /fh:j k|zf;g, /fh:j gLlt jf

k|0ffnL÷k|ljlwdf c;/ kg]{ ljifo jf bL3{sfnLg ;/f]sf/sf ljifox¿df jf]8{n]

;fd"lxs lg0f{o ug]{ .

• jf]8{n] ax'dtåf/f lg0f{o ug]{ t/ ;/f]sf/jfnf ljefu÷lgsfo;Fu ;Dj4 ljifodf

;f] ljefu÷lgsfosf] dt lng / ;f]jf/] ljdz{ ug'{ clgjfo{ x'g] . ;DalGwt

lgsfo k|d'vsf] /fo / ax'dtsf] /fo afem]df jf]8{sf] k|d'v -/fh:j ;lrj_ sf]

/fo dfGo x'g] .

• af]8{ cGt/ut sfg'g / n]vf ;b:o clgjfo{ /xg] u/L ;/f]sf/jfnf

ljefu÷lgsfo÷lgb]{zgfno k|d'v ;b:o /xg] u/L tLg ;b:oLo k"jf{b]z /

k'g/fjnf]sg ;ldlt u7g x'g] .

• ljefuLo k|d'vn] u/]sf] k|zf;sLo k'g/fjnf]sg÷;'g'jfO{ pk/ bf];|f]

;ldlt txsf] k'g/fjnf]sg ;'Gg] sfo{ klg of] ;ldltn] ug]{ . o; ;ldltdf

ax'dtsf] /fo sfof{Gjog x'g], ax'dt x'g g;s]df af]8{ cWoIfn] ;b/ u/]sf]

/fo dfGo x'g] .

~ 388 ~


• k"jf{b]z jf k'g/fjnf]sg k|of]hgsf nflu jf]8{n] cfjZos b]v]df ;"rL (Panel) tof/ u/L rf6{8{ PsfpG6]G6÷s/ sfg'gsf] lj1x¿sf] ;d"x u7g ug{ ;Sg] /

cfjZostf cg';f/ ;"rLdf /x]sf lj1x¿sf] ;Nnfxsf/ ;]jf lng ;Sg] .

t];|f] ljsNk M cw{ :jfoQ s]Gb|Lo /fh:j af]8{sf] u7g

• tTsfnLg ;'wf/sf sfo{lbzfnfO{ tLj|tf lb+b} bf];|f] ljsNkdf plNnlvt /fh:j

jf]8{ u7gsf] @÷# jif{leq cw{ :jfoQtf ;lxtsf] s]Gb|Lo /fh:j af]8{ u7g ug]{ .

• k"0f{ ;/sf/L /fh:j af]8{sf] u7g kZrft\ ul/g] cg'ej / l;sfOsf cfwf/df

kl/dfh{g ug]{ u/L of] cw{–:jfoQ /fh:j af]8{sf] u7g ug]{ .

• o; lgsfodf s]lGb|t /fh:j af]8{sf] b'Oj6f tx x'g]M s]Gb|Lo /fh:j kl/ifb\ /

sfo{sfl/0fL ;ldlt .

• g]kfn ;/sf/sf] /fHodGqL ;/xsf] k|d'v sfo{sf/L x'g], hf] kl/ifb\ / ;ldlt

b'j}sf] k|d'v÷cWoIf klg x'g] . kl/ifb\df sfo{sfl/0fL ;ldltsf ;a} ;b:ox¿

/xg] / ;fy} cy{zf:qL, Jofj;flos k|ltlglwx¿, :jtGq ;b:ox¿, cGo

lgsfox¿ -h:t,} g]kfn /fi6« j}+s, /f=of]=cfof]u, jfl0fHo÷pBf]u dGqfno,

g]kfn rf6{8{ PsfpG6]G6;\ ;+:yf, g]kfn af/ sfplG;n, dxfn]vf lgoGqs

sfof{no_ sf sDtLdf ljlzi6 >]0fL ;/xsf jf cWoIf :t/sf kb]g ;b:ox¿,

cy{ ;lrj tyf g]kfn ;/sf/af6 dgf]lgt s]xL JolQm ;d]t u/L !*–@) hgf

;Ddsf] kl/ifb\\ u7g x'g] .

• kl/ifb\\nfO{ k/fdz{ ;ldltdf kl/0ft u/L s]xL lgofds e"ldsf lbO{ /fh:j

;lrjsf] cWoIftfdf sfo{sfl/0fL ;ldlt u7g ug{ klg ;lsg] .

• /fh:j k/fdz{ ;ldltnfO{ ;Nnfxsf/ lgsfosf] ?kdf lg/Gt/tf klg lbg ;lsg] .

• sfo{sfl/0fL ;ldltdf cWoIf÷k|d'v sfo{sf/L clws[tsf cltl/Qm ^ hgf;Dd

c? ;b:o /fVg] . ;b:ox¿df cf=/f=ljefu / e+;f/ ljefusf dxflgb]{zsx¿,

cy{ dGqfnosf s/ gLlt x]g]{ ;x;lrj, n]vf ;b:o -;=;=:t/sf]_, sfg'g

;b:o -;=;=:t/sf]_ tyf Ps hgf :jtGq lj1 ;b:o /fVg] .

• k"jf{b]z / k'g/fjnf]sg ;ldlt -sfo{sfl/0fL ;ldltaf6_ u7g x'g], Ph]G;L

df]8]ndf sfo{ ;Dkfbg ug]{, 5'§} P]gåf/f u7g x'g] / Jojl:yt x'g], g]kfn

/fh:j ;]jf u7g x'g] / ;f]sf] k|zf;g o; af]8{n] ug]{, sd{rf/L egf{ nf]s ;]jf

~ 389 ~


cfof]uåf/f x'g], /fh:j ;lrj klg /fh:j k|zf;gdf sDtLdf % jif{sf] cg'ej

k|fKt JolQm x'g], sfof{Gjog lgb]{zgfno, ;bfrf/ sfof{no, s]Gb|Lo ;"rgf tyf

;+rf/ Joj:yfkg sfof{no nufot PsLs[t / sfo{ut ljlzi6Ls[t ;]jfx¿

k|bfg ug]{ dftxt lgsfo÷sfof{nox¿ :yfkgf÷ljsf; ug{] .

• af]8{sf] :yfkgfy{ / ;+rfngfy{ hf/L ul/g] sfg'g -P]g_ df dflysf ljifox¿sf

cltl/Qm kl/ifb\\ / sfo{sf/L ;ldltsf] clwsf/, lhDd]jf/L / st{Jo tyf cfk;L

cGt/;DaGw Pj+ g]kfn ;/sf/÷cy{ dGqfno;Fusf] cGt/;DaGw, /fHo dGqL

;/x cWoIf lgo'lQm ubf{ lghsf] lgo'lQm k|s[of, ;b:ox¿ dgf]gog k|s[of /

kbfjlw l/Qm x'g] cj:yf, sfo{sfl/0fL ;ldltdf dgf]gog x'g] lj1 ;b:osf]

of]Uotf, lgo'lQm k|s[of, kbfjlw / l/Qm x'g] cj:yf ;d]t pNn]v ul/g' kg{] .

• k"0f{ ;/sf/L af]8{sf] t'ngfdf yk cfly{s, sd{rf/L Joj:yfkg / k|0ffnLut

ljifox¿df tyf /fh:j k|zf;gsf ljifodf -/fh:j gLltsf ljifo / s/sf

b/x¿sf ljifo jfx]s_ clwsf/x¿, lhDd]jf/Lx¿ / :jfoQtf k|bfg ug]{ u/L

sfg'g lgdf{0f x'g] .

• cw{ :jfoQ /fh:j af]8{sf] df]8]n c? d'n'sx¿df k|rlnt ;Lldt :jfoQtf

ePsf /fh:j k|flws/0f jf g]kfnsf ljsf; ;ldltx¿sf] df]8]n xf], t/ o;df

sd{rf/L egf{ k|s[of nf]s ;]jf cfof]unfO{ ;'lDkOg] / g]kfn /fh:j ;]jf klg

g]kfn lghfdtL ;]jfsf] cleGg c+usf] ?kdf /xg] .

• cfly{s :jfoQtfsf] xsdf s]xL nfutsf] cfwf/df ah]6 x:tfGt/0fåf/f

-cy{ dGqfnoaf6_ / s]xL ;"qut cfwf/df -s"n c;'nLsf] )=% k|ltzt_ yk

cg'bfgåf/f af]8{n] ah]6 kfpg] u/L ;du| cfGtl/s cfly{s Joj:yfkg af]8{

:jo+n] ug{ kfpg] u/L -h:t,} ljZjljBfnox¿, :yfgLo lgsfox¿_ Joj:yfkg

ug{ / :jfoQtf k|bfg ug]{ .

• af]8{ cGt/ut /xg] dxfzfvf / ljefu÷lgb]{zgfno÷s]Gb|÷Ps]8]dLx¿ bf]>f]

ljsNksf] h:t} /xg] .

• sfo{ cg'ejsf] cfwf/df yk lgb]{zgfno÷dxfzfvf÷;ldlt÷pk;ldlt÷ljefu

u7g ug{ ;lsg] . PsLs[t / ;]jf ljlzi6Ls[t :yfgLo÷ljifout sfof{nox¿

:yfkgf ub}{ hfg / ;+3Lo :j?kdf k|fb]lzs sfof{no÷lgb]{zgfnox¿sf] u7g

ug{] .

~ 390 ~


• Psåf/ ;]jf k|0ffnLsf] nflu 7"nf s/bftf÷jSof}tf s/bftf sfof{nox¿ :yfkgf

ug]{, ;]jf s]Gb|x¿ lj:tf/ ub}{ nfg], PsLs[t n]vf k/LIf0f sfof{no, tYof+s

k|zf]wg O{sfOx¿ u7g ug]{ .

• af]8{ cWoIf -sfo{sfl/0fL ;ldltsf]_ nfO{ ;f]em} k|ltj]bg ug]{ u/L cfGtl/s

cg'udg, lgoGq0f / ;bfrf/ kfng sfof{Gjog dxfzfvf÷lgb]{zgfno :yfkgf

ug]{ . af]8{ cGt/utsf ljefux¿÷lgb]{zgfnox¿ klg sfo{sf/L Ph]G;Lsf]

?kdf cfˆgf] sfo{ If]q leqsf] ljifodf sfo{ ;~rfng ug{, s/ k|zf;g ug{ /

s/ sfg'g sfof{Gjog ug{ :jfoQ x'g] .

rf}yf] ljsNk M 5'§} P]gåf/f :jfoQtf ;lxtsf] /fh:j k|flws/0fsf] u7g .

• rf}yf] ljsNksf] ?kdf 5'§} P]gåf/f g]kfn /fi6« j}+ssf] u7g / ;+rfng ljlwsf]

cg'z/0f ub}{ Ps :jfoQ /fh:j k|flws/0f (Revenue Authority) u7g ug]{ .

• pk/f]Qm ;'wf/x¿ sfof{Gjog ug{ k|f/De u/]sf] % jif{ kZrft\ sfo{ cg'ej /

tTsfnLg cWoog÷ljZn]if0fsf cfwf/df o:tf] k|flws/0f u7g ug]{ ljifodf

lg0f{odf k'Ug pko'Qm x'g] .

• /fh:j k|flws/0fsf] u7g÷;~rfng kZrft\ dftxt ljefu÷lgb]{zgfnox¿sf]

Ph]G;L k|s[ltsf] klxrfg / sfg'gL JolQmsf] cl:tTj ;dfKt x'g]] tyf

k|flws/0fsf] gfddf /fh:j ;DaGwL ;Dk"0f{ sfo{x¿ -gLlt / s/sf b/x¿

jfx]s_ ul/g] .

• sd{rf/L egf{ nufot ;du| hgzlQm Joj:yfkgsf] clwsf/, c;'nL u/]sf]

/fh:jsf] lglZrt k|ltzt -! b]lv @ k|ltzt_ k|fKt u/L jf /fh:j c;'nLaf6

cfˆgf] vr{ s6fO{ -g]kfn /fi6« j}+sn] u/] ;/x_ afFsL /sd dfq g]kfn ;/sf/sf]

;j{;l~rt sf]ifdf bflvnf ug]{ u/L cfly{s Joj:yfkgsf] ;Dk"0f{ clwsf/ /

:jfoQtf k|flws/0fdf lglxt /xg] .

• s/ sfg'gx¿df ;+zf]wg u/L k|flws/0fsf] Ph]G;L clwsf/ :yflkt ul/g] .

• /fh:j k|flws/0f cy{dGqLk|lt pQ/bfoL x'g] . /fh:j gLlt lgdf{0f / s/sf

b/x¿sf ljifodf k|flws/0fn] cy{dGqLnfO{ ;'emfj lbg] / afFsL ;du| /fh:j

k|zf;gsf] lhDd]jf/L k|flws/0fsf] x'g] .

• k|flws/0f cy{dGqL dfkm{t\ ;+;bk|lt pQ/bfoL x'g] .

~ 391 ~


• o;sf] n]vf k/LIf0f :jtGq n]vf k/LIfsx¿åf/f tyf clGtd n]vf k/LIf0f

dxfn]vf k/LIfsåf/f ul/g] .

• cGo ;+j}wflgs lgsfox¿, g]kfn ;/sf/sf dGqfno÷lgsfox¿ tyf cGo

lgsfox¿;Fu ;Dks{ / ;dGjo cy{ dGqfno dfkm{t\ x'g] . t/ k|ToIf ;/f]sf/sf

ljifodf ;DalGwt lgsfo;Fu ;f]em} bf]xf]/f] ;Dks{ x'g ;Sg] .

• /fh:j k|flws/0fsf] ;du| s/bftfk|lt jf ltgsf] lxt x]g]{ ;+u7gx¿k|lt -h:t}

g]=p=jf= ;+3_ ;dGoflos / ;Ddfgk"0f{ Jojxf/ ug{ bfloTj x'g] .

• g]kfnsf cbfntdf /fh:j k|flws/0fsf] cg'lrt÷u}/ ;Ddfghgs Jojxf/sf

nflu gful/sn] d'2f xfNg ;Sg] .

• s/bftfn] s/ ltbf{ nfUg] nfut -;do jf /sd_ ;Sbf] sd u/fpg] lhDd]jf/L

k|flws/0fsf] klg x'g] .

• k|flws/0fn] cfw'lgs ;"rgf tyf ;+rf/ k|ljlw (ICT) sf] k|of]u / s/bftf

;]jfsf nflu gjLgtd k|0ffnL÷k|s[ofx¿sf] k|of]u u/L s/bftfn] :j]R5fn]

/ :jrflnt tj/n] s/ ltg]{ k|j[lQsf] ljsf; ug{ x/;Dej k|oTg ug]{ .

;a} s/bftfnfO{ ;dfg / ;Ddfghgs tyf bIftf÷zLko'Qm (Professional) Jojxf/ ub}{ s/ gltg]{, bfo/fdf gcfpg], sd s/ ltg]{, s/ rf]/L÷hfn;fhL

ug]{ jf s/ aSof}tf /fVg] s/bftfaf6 ;f] sfo{ lgoGq0f u/L s/ c;'nL ug{

;f+u7lgs / k|zf;lgs sf}zntf÷bIftfsf] k|bz{g k|flws/0fn] ug]{ .

• ;du|df s"n ufx{:y pTkfbg÷/fh:j ;+sngsf] cg'kftdf k|zf;lgs ;'wf/åf/f

tyf s/bftfsf] ;]jf clej[l4åf/f j[l4 Nofpg k|flws/0f lhDd]jf/ x'g] .

• s/ k|zf;gdf sfd ug]{ hgzlQmnfO{ ljZj:t/sf] bIf, tflnd÷1fg÷zLko'Qm,

ljlzi6Ls[t Pj+ k|efjsf/L agfpg] / s/bftf÷g]kfnL ;dfhsf] gh/df ;Ddfg

kfpg of]Uo agfpg] lhDd]jf/L k|flws/0fsf] x'g] .

• s/ k|0ffnL, k4lt / k|s[ofx¿, ;"rgf / ;+rf/sf] k|of]u tyf Joj:yfksLo

Ifdtfx¿df ;'wf/ NofO{ g]kfnsf] s/ ;+u7gnfO{ Jofkf/ ;xhLs/0f, t:s/L /

cj}w Jofkf/ lgoGq0f, cGt/f{li6«o s/ k|0ffnL / k|zf;g ;+ut (Compatible), Jofkf/ nfutdf s6f}tL, cy{tGqsf] ljsf;, s/bftfsf] e/f];fsf] s]Gb| /

;d'lrt s/ ;+sngsf] e/kbf]{ dfWodsf] ?kdf ljsf; ug{ / ;+:yfut ?kn]

:yflkt ug]{ bfloTj k|flws/0fsf] x'g] .

~ 392 ~


• s/ ;+u7gsf] g}ltsjfg, e|i6frf/k|lt z"Go ;xgzLntf, ;bfrf/o'Qm 5lj

lgdf{0f ug]{ cleef/f k|flws/0fsf] x'g] .

• /fhgLlts / aflx/L x:tIf]kaf6 d'Qm :jtGq ;+u7g / p2]Zok|lt glthfd"ns

9+un] ;dlk{t ;+u7gsf] ?kdf s/ k|zf;gsf] ljsf; ug'{ k|flws/0fsf] k|fylds

st{Jo x'g] .

• eljiosf ;Defjgf, hf]lvdx¿sf] zf]w ug]{, gLltut ljZn]if0f / cWoog

cg';Gwfgdf ljlzi6 :yfg agfO{ cy{ dGqLnfO{ ;du| /fh:j gLlt, s/ gLlt,

/0fgLlt, cfly{s gLlt / s/sf b/x¿÷Joj:yfx¿ to ug{ 7f]; ;'emfj ug]{

bfloTj k|flws/0fsf] x'g] .

• /fh:j k|flws/0fsf] u7g M t]>f] ljsNkdf em}+ /fHo dGqL ;/xsf] k|flws/0fsf]

cWoIf x'g] h;sf] nflu of]Uo x'g ljlzi6 >]0fL jf ;f] ;/xsf] kbdf slDtdf % jif{

sfd u/]sf] / /fh:j k|zf;g÷/fh:j gLlt÷cfly{s gLlt÷/fh:j sfg'g÷/fh:j

n]vfdf :gftsf]Q/ eO{ ;f] If]qdf slDtdf !) jif{sf] sfo{÷gLlt÷cWoog

cg';Gwfg :t/sf] cg'ej x'g' kg]{ .

• k|flws/0fsf] cWoIfsf] lgo'lQm ks[of g]kfn /fi6|| j}+ssf] ueg{/ ;/xsf]

k|s[ofaf6 lgo'Qm x'g] .

• cWoIf k|flws/0fsf] ;+rfns ;ldltsf] klg cWoIf x'g] / sfo{sf/L k|d'v x'g] .

• k|flws/0fsf] ;+rfns ;ldltdf cWoIf afx]s & hgf ;b:o x'g] h;dWo] # hgf

ljifo lj1x¿ -/fh:j n]vf lj1, /fh:j sfg'g lj1 / s/gLlt lj1_ x'g]5g\ .

afFsL $ hgf ;b:o kb]g x'g] . kb]g ;b:ox¿df cy{ ;lrj, g]=/f=j}+ssf]

ueg{/, pBf]u jfl0fHo If]qsf] 5ftf ;:yfsf] cWoIf (President, FNCCI) / k|flws/0fsf] pk sfo{sf/L k|d'v /xg] .

• clxn]sf] /fh:j k/fdz{ ;ldlt gLltut / s/sf b/x¿ ljifodf a9L s]lGb|t

/x]sf]n] cy{ dGqfno; Fu ;Dj4 lgsfosf] ?kdf lg/Gt/tf lbP klg x'g], cyjf

k|flws/0fdf :yfgfGt/0f u/] klg x'g] .

• k|flws/0fdf :yfoL ;'emfj O{sfOsf] vf; u/L, s/ k|zf;g, s/bftfsf]

k|lts[of÷dgf]efj a'‰g cfjZos x'g] .

• t]>f] ljsNkdf pNn]v eP em} k|flws/0fdf Ps pk–sfo{sf/L k|d'v / lghsf] sfo{

lhDd]jf/L -;~rfng :t/sf] ;'k/Lj]If0f_ sf cltl/Qm ljlzi6 >]0fL ;/x dftxt

~ 393 ~


/xg] u/L dxfzfvfx¿, ljefux¿ / /f=k|=tf=s]Gb| ;~rfng ul/g' kg{] . k|yd

>]0fL ;/xsf] dftxt /xg] u/L lgb]{zgfnox¿, ;"rgf tYof+s Joj:yfkg s]Gb|,

cfGtl/s lgoGq0f, cg'udg / ;bfrf/ k4lt kfng sfof{no -;f]em} cWoIfnfO{

k|ltj]bg ug]{ u/L_, Ps]8]dL / tflnd s]Gb|x¿, k|fb]lzs÷:yfgLo sfof{nox¿,

;]jfut ljlzi6Ls[t sfof{nox¿, 7"nf÷demf}nf s/bftf sfof{nox¿ -Psåf/

k|0ffnLo'Qm_, s/bftf ;]jf s]Gb|x¿, s/ n]vf k/LIf0f sfof{nox¿ / sfof{Gjog

lgb]{zgfno :yfkgf÷Jojl:yt÷ljsl;t ug{] .

• /fh:j k|flws/0fdf hgzlQm ljsf;sf nflu PsLs[t /fh:j ;]jf / kbsf]

sfo{ef/sf cfwf/df kb÷kb ;d"xdf cfwfl/t egf{ k|s[of, a9'jf k|s[of, sfo{ef/

cg'ejsf nflu Job Rotation, Job Enrichment, Training, zLk ljsf; tyf

ljlzi6Ls[t÷sfo{ut kbx¿ ;[hgf ug]{ .

• g]=/f=a}sn] em} ;dfj]lztfsf] nflu ;/sf/L gLltsf] cg'z/0f ub}}{ v'nf

k+|ltof]lutfaf6 lglZrt kbx¿df egf{ ug]{ / tTkZrft\ cfGtl/s ?kdf

hgzlQm ljsf; ul/g' kg{] .

• ! b]lv !@ tx;Ddsf] PsLs[t ;f]kfg klg sd{rf/LtGqsf] nflu nfu" ug{

;lsg] .

• axfnjfnf ;/sf/L sd{rf/Lx¿nfO{ pko'Qm ;dfof]hg ub}{ k|flws/0fsf] ;]jfdf

nfg' kg{] .

• ahf/ b/sf] tnj÷;'ljwfjf/] cWoog u/L z'? tnj / j[l4÷cGo ;'ljwfjf/]

gLltut lg0f{o lnOg' kg{] .

• k|flws/0fleq cfGtl/s :jfoQtf ;lxtsf] ;]jf cfof]u jf s]Gb|Lo k|zf;lgs

;+u7g (Central Personnel Agency)÷dxfzfvf lgdf{0f ug]{ .

• /fhgLlts x:tIf]kaf6 arfpg ;]jf s/f/ lbg] (Service Contracts, Out-sourcing), aflx/L lghL sDkgLsf] ;xof]u sd{rf/Lsf] z'? 5gf}6sf] nflu

(Screening) lng] sfo{x¿ ug{ ;lsg] .

• rf6{8{ PsfpG6]G6÷s/ sfg'g lj1x¿ (Legal Counsels) sf] ;d"x agfpg] /

;f] ;d"xdf ahf/ b/df ahf/af6 lglZrt cjlwsf nflu kf/bzL{ ?kn] lj1x¿

lgo'Qm ug]{ .

~ 394 ~


• k|flws/0f u7g ug]{ ljifodf agfpg' kg]{ sfg'gdf cGo s'/fx¿sf cltl/Qm

bf]>f] / t]>f] ljsNkdf pNn]v ul/Psf cGtj{:t'x¿ dWo] ;fGble{s ljifoj:t'

;dfj]z ug{] / ;fy} k|flws/0fsf] u7gsf] p2]Zox¿ jf/] :ki6 pNn]v ug{] .

• cWoIf -k|d'v sfo{sf/L_ / pk–k|d'v sfo{sf/L, ;+rfns ;ldltdf

u}/ kb]g ;b:ox¿sf] lgo'lQm÷5gf}6 k|s[of, clwsf/ / sfo{If]q, kb

l/Qm x'g] ljlw, kfl/>lds / ;]jf ;'ljwf, sd{rf/L ;+u7g ;DaGwL Joj:yf,

cfGtl/s÷jfx\o÷clGtd n]vf k/LIf0f, n]vf / ah]6 Joj:yf, ljBdfg s/

sfg'g -jf]8{ ag]df ;f]sf] sfg'g ;d]t_ df ug'{ kg]{ ;+zf]wgsf] Joj:yf -vf;u/L

k|flws/0fsf] PsLs[t Ph]G;Lsf] :j?k_ h:tf cjojx¿ klg ;d]6\g] .

!#=$ cfof]usf] ;'emfj

k|:t't ePsf rf/j6f 9f+rf dWo] d'n'sdf k|rngdf /x]sf k|flws/0f, af]8{ /

;/sf/L k|zf;lgs ;+/rgfx¿sf] sfo{s'zntf Pj+ sfo{ lgikfbg cj:yf ;d]tnfO{

x]bf{ g]kfnsf] nflu s]Gb|Lo /fh:j ;+u7gsf] ?kdf k"0f{tof ;/sf/L kbflwsf/Lx¿

/x]sf] s]Gb|Lo /fh:j af]8{sf] u7g ul/g' kg]{ cfof]usf] ;'emfj 5 . of] jf]8{ /fh:j

k|zf;g ;DjGwL s]Gb|Lo ;+u7gsf ?kdf cy{ dGqfno cGt/ut /flvg' kb{5 .

/fh:j af]8{ Ps 5'6[} P]g cGt/ut :yflkt ul/g' kb{5 / o;nfO{ ;Lldt :jfoQtf

x'g' kb{5 . o;sf] cWoIf /fh:j ;lrj x'g' kb{5 / cWoIf jfx]s tLg hgf g]kfn

;/sf/sf] ljlzi6 >]0fLsf kbflwsf/L -s/ ;b:o, e+;f/ ;b:o, u}/ s/ ;b:o_

/ Pshgf s/ lj1 /xg' kb{5 . aflx/jf6 lgo'Qm ul/g] ljifo lj1sf] 5gf}6

ug{ cy{ ;lrj, /fh:j ;lrj / Ps hgf lj1 ePsf] Ps 5gf}6 ;ldlt /xg'

plrt x'g]5 . ljlzi6 >]0fLsf JolQmx¿ af]8{sf] ;b:o x'g] Joj:yf ePdf ;+ju{

-Cadre_ ljsl;t x'g] / j[lQ ljsf;sf] cj;/ klg pknAw x'g] x'+bf o; Joj:yfn]

pTk|]/0ffsf] sfd ug{] 5 . ;+;bdf /fh:jsf ljifodf p7]sf k|Zgx¿sf] hjfkm

lbg] pQ/bfloTj cy{ dGqLdfkm{t\ af]8{sf] x'g'kb{5 . cy{ dGqfnosf] :jLs[lt lnO{

dftxt lgsfo÷kbflwsf/Lx¿nfO{ sfo{ ;Dkfbgsf cfwf/df yk ah]6÷k|f]T;fxg

kfl/>lds lbg ;Sg] clwsf/ af]8{nfO{ x'g' kb{5 . af]8{ cGt/ut cfGtl/s /fh:j

ljefu, e+;f/ ljefu, /fh:j cg';Gwfg ljefu, /fh:j k|zf;g tflnd s]Gb| tyf

/fh:j k/fdz{ ;ldlt /xg' kb{5 . o; cGtu{tsf] sd{rf/L k|zf;gsf] xsdf g]kfn

/fh:j ;]jf u7g ug'{ jf /fhkqf+lst k|yd >]0fL ;Ddsf] /fh:j ;d"x lj:tf/ ug'{

~ 395 ~


kb{5 . ljefuLo k|d'v ;Ddsf kbflwsf/Lx¿sf] kb:yfkg, ;?jf / ;'kl/j]If0fsf]

lhDd]jf/L jf]8{df /flvg' kb{5 .

;~rfns ;ldltsf] sfd, st{Jo / clwsf/

;+rfns ;ldltsf] sfd, st{Jo / clwsf/ lgDg adf]lhd x'g' kb{5

• /fhgLlts / aflx/L x:tIf]kaf6 d'Qm :jtGq ;+u7g / p2]Zok|lt glthfd"ns

9+un] ;dlk{t ;+u7gsf] ?kdf /fh:j k|zf;gsf] ljsf; ug{] .

• /fh:jsf ;+u7gnfO{ g}ltsjfg, e|i6frf/k|lt z"Go ;xgzLntf, ;bfrf/o'Qm

5lj ePsf] ;+:yfsf] ?kdf :yflkt ug{] .

• s/ k|0ffnL, k4lt / k|s[ofx¿, ;"rgf / ;+rf/sf] k|of]u tyf Joj:yfksLo

Ifdtfx¿df ;'wf/ NofO{ g]kfnsf] s/ ;+u7gnfO{ Jofkf/ ;xhLs/0f, t:s/L /

cj}w Jofkf/ lgoGq0f, cGt/f{li6«o s/ k|0ffnL / k|zf;g ;+ut (Compatible), Jofkf/ nfutdf s6f}tL, cy{tGqsf] ljsf;, s/bftfsf] e/f];fsf] s]Gb| / ;d'lrt

s/ ;+sngsf] e/kbf]{ dfWodsf] ?kdf ljsf; u/L ;+:yfut ?kn] :yflkt ug]{ .

• ;/sf/nfO{ sfg"g adf]lhd k|fKt x'g' kg{] /fh:j ;+sngsf] oyfy{tfsf] cg'udg

ug{] .

• /fh:j gLlt, ;+sng Pj+ cg'udg / /fh:j k|zf;gsf] gLltut÷;+:yfut

kIfx¿ tyf s/ sfg"gx¿sf jf/] af]8{n] cy{dGqL / dGqfnonfO{ jf cGo

;Da4 kIfnfO{ k/fdz{ lbg] .

• af]8{sf tkm{af6 cy{dGqL, cy{ dGqfno, ;+;b\ / ;+;bLo ;ldltx¿af6

p7]sf k|Zgx¿, ;+j}wflgs lgsfox¿ jf cbfnt ;dIf p7]sf k|Zgx¿sf]

;Gbe{df af]8{sf cWoIf÷sfo{sf/L k|d'vn] lbPsf] hjfkmsf ljifodf af]8{sf

cWoIf÷sfo{sf/L k|d'v -/fh:j ;lrj_ af6 hfgsf/L lng] / cfjZos lgb{]zg

lbg] .

• /fh:jsf sfg"gx¿ s'zn, k|efjsf/L Pj+ lgikIf 9+un] sfof{Gjog u/fpg] /

sfof{Gjosf] /]vb]v cg'udg ug{] .

• :j]lR5s s/ cg'kfngnfO{ pRrtd :t/;Dd -Highest Degree_ k|f]T;flxt

ug{] .

~ 396 ~


• /fh:j ;+sngdf clej[l4 ug{ cfjZos x'g] ;a} vfnsf oTg jf pkfox¿

canDag ug{] .

• /fh:j r'xfj6, 5ln jf o:t} lsl;dsf cGo dfWodaf6 x'g] 5n jf r'xfj6

/f]Sgsf nflu cfjZos ;a} sbdx¿ lng] .

• s/bftfx¿n] kfpg' kg]{ ;]jf ;'ljwf ;'lglZrt ug]{ .

• s/ k|zf;g / s/bftfsf] nfut Pj+ ;donfO{ Go"gtd :t/df cf]/fNg] .

• af]8{sf] ;du| gLltx¿ —Joj:yfkg gLlt, sd{rf/L k|zf;g gLlt, k|ljlw k|of]u

gLlt, s/bftf lzIff, ;]jf / k|rf/ k|;f/ gLlt, cflb th'{df u/L ;f] cg';f/

sfo{qmd sfof{Gjog u/fpg] .

• af]8{sf] cfGtl/s ljlgodx¿ kfl/t ug]{ .

• af]8{sf] sd{rf/Lx¿sf] tnj, eQf, ;'ljwf / ;]jf zt{ lgwf{/0f ug]{ .

• af]8{sf]] ah]6 kfl/t ug]{ .

• af]8{sf]] cfoJoo ljj/0f / n]vfx¿ n]vfk/LIf0f u/fpg] / s}lkmotx¿df

sf/jfxL ug]{ .

• cfGtl/s sfo{ k/LIf0f -Internal Performance Audit_ sf] Joj:yf ldnfO{

af]8{sf]] sfd sf/jfxLdf s'g} r'xfj6 jf e|i6frf/ gx'g] k|efjsf/L pkfox¿

ug]{ .

• af]8{sf] ;a} sd{rf/L / kbflwsf/Lx¿n] kfng ug'{kg]{ cfrf/ ;+lxtf nfu" ug]{ .

• af]8{n] ax'dtåf/f lg0f{o ug]{ t/ ;/f]sf/jfnf ljefu÷lgsfo; +u ;Dj4 ljifodf

;f] ljefu÷lgsfosf] dt lng] / ;f]jf/] ljdz{ ug'{ kg{] . ;DalGwt lgsfo

k|d'vsf] /fo / ax'dtsf] /fo afem]df jf]8{sf] k|d'v -/fh:j ;lrj_ sf] /fo

dfGo x'g] .

• sfo{sf/L k|d'v jf cGo kbflwsf/Ln] sd{rf/Lx¿sf] b}lgs sfd sf/jfxLdf

x:tIf]k gug]{ .

• cGo lgsfox¿; +usf] ;Dks{ ;fdfGotof cy{ dGqfno dfkm{t\ af]8{n] ug]{ t/

k|ToIf ;/f]sf/sf ljifodf jf]8{n] / cGo lgsfon] ;f]em} Ps cfk;df ;Dks{

ug{ ;Sg] .

~ 397 ~


• /fh:jsf sfg"g cGt/utsf sfo{x¿sf] sfof{Gjog qmddf c;n lgotn]

ul/Psf s'g} klg sfo{x¿sf] ljifodf af]8{sf cWoIf Pj+ ;b:x¿ b]jfgL jf

kmf}hbf/L sfg"gsf] sfo{ljlwk|lt JolQmut ?kdf hjfkmb]xL x'g' gkg{] .

af]8{sf cWoIf÷sfo{sf/L k|d'v -/fh:j ;lrj_ sf] sfd, st{Jo / clwsf/

af]8{sf cWoIf÷sfo{sf/L k|d'vsf] sfd, st{Jo / clwsf/ lgDg adf]lhd x'g' kb{5 M

• g]kfn ;/sf/, cy{ dGqL tyf af]8{sf] ;~rfns ;ldltsf] ;fdfGo lgb]{zgdf

/xL af]8{sf] d'Vo Joj:yfkssf] ?kdf b}lgs k|zf;g ;~rfng ug]{ .

• ;~rfns ;ldltsf] ;b:o ;lrjsf] ?kdf ;~rfns ;ldltnfO{ sfo{

;~rfngsf nflu ;xof]u ug]{ .

• s/ ;DaGwL k|rlnt sfg"gx¿ / af]8{ u7g ;DaGwL P]gn] lbPsf k|d'v

sfo{sf/Lsf clwsf/x¿ k|of]u ug]{ .

• jf]8{leqsf] ;jf]{Rr k|zf;sLo kbflwsf/Lsf] ?kdf s/bftfn] ljefuLo

k'g/fjnf]sg, k'g/fj]bg, k"jf{b]z Pj+ cGo cfb]zx¿sf] dfu ubf{ ;f]sf] clGtd

lsgf/f nufpg] ;d'lrt Joj:yfsf nflu kbflwsf/L tf]Sg] .

• dftxtsf ;a} kbflwsf/L, clws[t Pj+ OsfO{{x¿n] u/]sf sfd sf/jfxL k|lt

lhDd]jf/ x'g] .

• af]8{sf tkm{af6 cy{ dGqL, cy{ dGqfno, ;+;b\ / ;+;bLo ;ldltx¿af6 p7]sf

k|Zgx¿, ;+j}wflgs lgsfox¿ jf ;Ddflgt cbfnt ;dIf p7]sf k|Zgx¿sf]

k|To'Q/ lbg], k|lt/Iff ug]{ .

• af]8{sf] k|d'v sfo{sf/Lsf] ?kdf ;du| Joj:yfkg, sd{rf/L Joj:yfkg,

;+:yfut ljsf;, k|ljlw rog / k|of]u, s/bftf ;]jf, g]kfn ;/sf/åf/f lbOPsf]

nIo cg';f/ /fh:j ;+sng, cfGtl/s n]vfk/LIf0f, s/ ;+u7gsf] g}ltsjfg,

e|i6frf/k|lt z"Go ;xgzLntf, ;bfrf/o'Qm 5lj lgdf{0f ug]{ cleef/f Pj+

hgdfg;df af]8{sf]] b[li6sf]0f -Vision_ / p2]Zo -Mission_ cg';f/ kf/blz{tf,

;]jf k|efjsfl/tf, lgikIftf tyf ;dfg Gofo k|bfg ug]{ ;+:yfsf] 5lj agfpg

;b}j ;dlk{t /xg] .

~ 398 ~


!$=!= e"ldsf

cfw'lgs s/ k|zf;gn] s/bftfsf] l:ylt, cfjZostf tyf Jojxf/ cg';f/ sfo{

ug{ ;Sg' kb{5 . 7"nf s/bftfsf s/ ;DjGwL Ps lsl;dsf cfjZostf x'G5g\

eg] ;fgf] s/bftfsf cs}{ vfnsf . xfn ljleGg txsf s/bftfsf leGgfleGg}

lsl;dsf cfjZostfnfO{ ;xL lsl;dn] kl/kfng ug{ s/bftfsf] tx (Segment) cg';f/ sfof{nox¿ v'Ng] k|rng 5 . o;}u/L s/ sfg"gsf] kfngf u/]/ s/ ;DjGwL

cf}krfl/stf /fd|f];+u lgefpg] s/bftfsf] nflu Ps lsl;dsf] k|ls|of ckgfpg' k5{

eg] s/ sfg"gsf] ;xL lsl;dn] kfngf gug]{nfO{ cs}{ lsl;dsf] k|lsof nfu" ug'{

kb{5 . o:tf] gLlt s/bftf btf{ x'+bf, s/ lkmtf{ ubf{, s/ k/LIf0f ubf{, jSof}tf c;'n

ubf{ nufot s/ ;DjGwL ;a} lsl;dsf sfo{ubf{ nfu" ug'{ kb{5 .

s/ k|zf;g s/ ;DjGwL sfg"g sfof{Gjog ug]{ u/fpg] lgsfo xf] / cfw'lgs

s/ k|zf;gsf] Pp6f dxTjk"0f{ sfo{ s/bftfdf :jo+ s/ ;xeflutf a9fpg'

xf] . olb o;n] s/ sfg"gsf] lgoldt ?kdf kfngf ug]{ / gug]{ s/bftfx¿nfO{

5'6\ofP/ Jojxf/ ug{ g;s]df OdfGbf/ s/bftf bl08t / j]Odfg s/bftf k'?is[t

x'g ;S5g\ . o:tf] l:yltdf sfg"gsf] kfngf u/L lgoldt s/ ltg{] s/bftf

k|lt:kwf{Tds lx;fjn] k|lts"n l:yltdf k'U5g / ltgLx¿ lj:tf/} c;n s/bftfaf6

v/fj s/bftfdf kl/0ft x'g afWo x'g ;S5g\ . o:tf] l:yltdf s/ k|zf;gn] g t

s/bftfdf s/ ;xeflutf a9fpg ;S5 g t sfg"g cg';f/ /fh:j ;+sng g} .

o:tf] l:ylt pTkGg gxf];\ eGgsf] nflu s/ k|zf;gn] lgoldt ?kdf sfg"g ;Ddt

s/ ltg]{ s/bftfnfO{ k'?is[t / s/ sfg"g kfngf gug]{nfO{ bl08t ug]{ jftfjf/0f

cWofo

!$/fh:j ;DjGwL sfo{ut /0fgLlt

~ 399 ~

/fh:j ;DjGwL sfo{ut /0fgLlt

;[hgf ug'{ kb{5 . oL s'/fx¿ s/sf] btf{b]lv s/ jSof}tf ;+sng;Ddsf ;Dk"0f{

sfo{x¿ ubf{ nfu" ug'{ kb{5 .

g]kfndf xfn s/ ;DjGwL cf}krfl/stfx¿ sfg"g;Ddt ?kdf ;dod} kfngf ug]{

/ gug]{ s/bftfaLr s'g} lje]b gu/L ;a}nfO{ Pp6} txdf /flvg] u/]sf]n] To;jf6

lgoldt ?kdf s/ ltg{] s/bftfx¿ k|lt:kwf{Tds lx;fjn] k|lts"n l:yltdf k'Ug]

u/]sf eGg] u'gf;]f cfof]unfO{ ljleGg s/bftfaf6 k|fKt ePsf] 5 . o; ;Gbe{df s/

k|zf;gn] pko'Qm lsl;dsf] sfo{ut /0fgLlt to u/L k|efjsf/L ?kdf sfof{Gjog

ug'{ kb{5 eGg] cfof]usf] ;'emfj 5 .

!$=@= s/ btf{÷btf{ vf/]hL ;DaGwL /0fgLlt

s/ k|zf;gn] ;a} ;Defljt s/bftfx¿nfO{ s/sf] bfo/f leq Nofpg' kb{5 . o;sf]

nflu Psflt/ s/ k|zf;gn] s/ btf{sf af/]df ;Defljt ;a} s/bftfnfO{ hfgsf/L

u/fpg' kb{5 eg] csf]{tkm{ s/ k|zf;gn] lgoldt ?kdf Jofkf/ Joj;fo ug]{sf]

;do ;dodf ;j]{If0f ug'{kb{5 . s/sf] bfo/fdf gcfPsf ;+efljt s/bftfx¿

klxrfg ug{ lgoldt ?kdf t]>f] kIfaf6 k|fKt x'g] ;"rgfx¿sf] k|of]u ug'{kb{5 .

btf{ x'g'kg]{ s'g} s/bftf cf+km} btf{ x'g gcfPsf] cj:yfdf s/ k|zf;gn] ;"rgf

hf/L u/L cfkm} btf{ ug{ ;Sg] Joj:yfnfO{ klg sfof{Gjog ug'{ kb{5 .

:j]lR5s ;xeflutfsf] :t/ psf:gsf] nflu s/df btf{ / btf{ vf/]hL ;DaGwL

Joj:yf ;xh / ;/n x'g cfjZos 5 . vf;u/]/ d"No clej[l4 s/df unt

lgotn] btf{ x'g vf]Hg] JolStnfO{ /f]Sg btf{sf] s|ddf s/bftfsf] af/]df | kof{Kt

5fglag (Know Your Taxpayer) ug{ eg] h?/L x'G5 . g]kfndf xfn btf{sf] nflu

lgj]bg lbg] ;fgf tyf 7"nf ;a} s/bftfx¿nfO{ ;dfg Jojxf/ ul/G5 / Pp6} k|s[of

cjnDag ug]{ ul/G5 . o;n] ubf{ d"No clej[l4 s/df :j]R5fn] btf{ x'g]sf] ;+Vof

clgjfo{ ?kdf btf{ x'g]sf] eGbf a9L 5 / To;n] btf{ kZrft ljleGg ;d:of ;[hgf

u/]sf] 5 . o;y{ ;fgf tyf 7"nf Joj;foLx¿nfO{ d"No clej[l4 s/df btf{ ubf{

b]xfo cg';f/sf] k|s[of cjnDag ug{ cfjZos b]lvG5 M

7"nf Joj;fo M 7"nf] Joj;fosf] btf{ k|s[of k|fozM :jrflnt x'g'k5{ .

;fgf Joj:ffo M ;fgf] Joj;fo, ljz]ifu/L :j]lR5s ?kn] btf{ x'g vf]Hg] s/bftf

btf{ ubf{ lgDgfg';f/sf kIfx¿df ljz]if Wofg lbg cfjZos b]lvG5 M

~ 400 ~


• btf{ kmf/fdf ;xL / k"0f{?kn] ljj/0f el/Psf] 5 5}g, olsg ug]{ .

• btf{ kmf/fd;+u ;+nUg ug'{kg]{ cfjZos ;a} sfuhftx¿ ;+nUg 5g\ 5}gg\

olsg ug]{ .

• lgj]bs;+u ;+lIfKt cGtjf{tf{ lng] .

• cfGtl/s tyf afXo tYof+ssf] 5fglag ug]{ .

• btf{sf] ;dodf lgj]bssf] 6]lnkmf]g gDj/ hf+r ug]{ .

• lgj]bssf] sf/f]af/ kl/;/sf] e|d0f ug]{ .

• sf/f]af/ ef8fsf] 3/hUufdf ;+rfng ug]{ ePdf 3/÷hUufwgL;+usf] axfn

;Demf}tfsf] k|ltlnlk dfu ug]{{ .

• btf{ kmf/fddf s/bftfn] cfˆgf] klt jf kTgLsf] gfd pNn]v ug'{ kg]{ .

• s/bftfn] ljQLo sf/f]jf/ ug]{ a}s tyf ljlQo ;+:yfsf] gfd pNn]v ug]{ .

:j]lR5s ;xeflutfsf] :t/ psf:gsf] nflu btf{ vf/]hL k|ls|of klg l56f] 5l/tf]

/ em+em6 /lxt x'g' kb{5 . btf{ vf/]hLsf] nflu lgj]bg k/]sf] ldltn] lglZrt

cjlwleq / lglZrt ug{ g;lsg] cj:yfdf :jtM btf{ vf/]h ul/;Sg'kg]{ Joj:yf

ul/g' kb{5 . btf{ vf/]h ug{sf] nflu lgj]bg k/]df To;sf] s/ k/LIf0f ul/g' kb{5

/ s'g} ltg'{ kg]{ /sd af+ls eP ;f] klg c;'n ul/g' kb{5 . o;} u/L Joj;fo btf{

u/]sf] z'? lgsfodf cfˆgf] btf{ vf/]hL u/]sf] jf btf{ ug]{ P]gsf] kfngf gu/]sf]

sf/0faf6 btf{ ug]{ lgsfon] Joj;fo vf/]h u/]df btf{ vf/]hsf] { k|lqmof cjnDjg

ug'{ kb{5 . s/ k|zf;gaf6} btf{ vf/]h k|ls|of z'? ul/Psf] s/bftfsf] xsdf btf{

vf/]h ePklg lghn] ltg'{kg]{ aSof}tf /sd ltg'{ kg]{ bfloTjaf6 ;f] s/bftf d'Qm

x'+b}g . To:tf] s/bftf kQf nfu]df lghaf6 s/ k|zf;gn] Jofh ;lxt aSof}tf /sd

c;'n ug'{ kb{5 .

btf{ ;DaGwL tYof+s cfwf/÷clen]v ;fdlos / lgoldt ?kdf cBfjlws ug{

cfjZos 5 . lg:s[o s/bftfx¿ btf{ clen]vaf6 x6fOg' kb{5 . d"No clej[l4

s/ cGt/u{t ljut !@ dlxgfsf] cjlwdf s/ ljj/0f k]z gug]{ s/bftfx¿sf] btf{

vf/]hL ug'{kb{5 . o;/L btf{ vf/]h ul/Psf s/bftfx¿sf] :yfoL n]vf gDj/, gfd /

7]ugf ;lxtsf] ljj/0f eG;f/ sfof{nox¿df k7fpg'sf] ;fy} kqklqsfx¿df ;d]t

k|sflzt ul/g'kb{5 .

~ 401 ~


!$=#= s/ lkmtf{ ;DaGwL /0fgLlt

s/ lkmtf{ cfw'lgs s/ k|zf;gsf] dxTjk"0f{ kIf xf] / of] cfw'lgs s/ k|zf;g slt

;kmn jf k|efjsf/L 5 eg]/ dfkg ug]{ cfwf/ klg xf] . vf;u/L d"No clej[l4

s/ k|0ffnL slt ;kmn jf c;kmn 5 eg]/ hfRg] Pp6f kIf s/ lkmtf{ ;DaGwL

Joj:yfsf] sfof{Gjogsf] l:ylt klg Ps xf]] . s/ lkmtf{ k|s[of /fh:j hf]lvddf

cfwfl/t x'g'kb{5 . k|To]s s/ lkmtf{ bfjLsf] cy{k"0f{ tl/sfn] hf+r k/LIf0f ug{ g

t jf~5gLo x'G5, g t ;Dej g} . sd hf]lvdo'St s/ lkmtf{ bfjLnfO{ tTsfn

lkmtf{ k|s[ofdf n}hfg' kb{5 . s]xL b]zx¿df s/bftfsf] s/ ;xeflutf ;DjGwL

Oltxf;, n]vf kfng / ljutsf] s/ k/LIf0f clen]vsf] cfwf/df s/bftfx¿nfO{

clt pQd, pQd, ;fdfGo, / hf]lvdk"0f{ ju{df juL{s/0f ug]{ k|rng / cEof;

u/]sf] kfO{G5 . pRr s/ ;xeflutf ePsf s/bftfx¿nfO{ clt pQd / pQd

txdf juL{s/0f u/L o:tf s/bftfx¿af6 ePsf] s/ lkmtf{ bfjLsf] s/ k/LIf0f

;d]t gu/L s/ lkmtf{ k|s[ofdf n}hfg] ul/G5 h;n] ubf{ s/ k|zf;gn] a9L /fh:j

hf]lvd ePsf s/bftfaf6 bfjL ePsf] s/ lkmtf{sf] hf+r tyf k/LIf0fdf a9L Wofg

s]Gb|Lt ug{ ;S5 . pRr /fh:j hf]lvdo'St s/ lkmtf{ bfjL / gof+ Joj;fo z'?

u/]sf] s/bftfaf6 klxnf] k6s bfjL ePsf] s/ lkmtf{ bfjLsf] dfq s/ lkmtf{ k"j{

hf+r jf k/LIf0f ug]{ / s/ lkmtf{ ul/Psf dWo] s]xL s/bftfx¿nfO{ 5gf}6 u/L s/

lkmtf{ kl5sf] hf+r jf k/LIf0f ug]{ cGt/f{li6«o cEof; /x]sf] 5 .

g]kfndf xfn sf/f]jf/sf] lx;fjn] 7"nf ;fgf tyf s/ ;xeflutf /fd|f] jf g/fd|f]

ePsf ;a} lsl;dsf s/bftfsf] s/ lkmtf{sf] s/ k/LIf0f ug]{ k|rng 5 . o;}u/L

s/ lkmtf{sf] nflu dfu ug]{ s/bftfnfO{ cfk"lt{ ug]{ s/bftfn] s/ lt/] glt/]sf] x]g]{

/ olb lgh s/bftfsf] cffk"lt{stf{n] s/ glt/]sf] ePdf lkmtf{sf] nflu dfu ug]{

s/bftfsf] s/ lkmtf{ gx'g] u/]sf] eGg] s/bftfsf] u'gf;f] 5 . o; lsl;dsf] Joj:yf

d"No clej[l4 s/sf] ;fdfGo l;4fGt ljkl/t ePsf]n] o;nfO{ cGTo ul/g' kb{5

eGg] cfof]usf] ;'emfj 5 .

g]kfndf vf; u/]/ lgsf;Lstf{nfO{ d"No clej[l4 s/ lkmtf{ lbg] ;Gbe{df

slDtdf tLg jif{b]lv lgoldt ?kdf lgsf;L ul//x]sf / /fd|f] s/ ;xeflutf

/x]sf s/bftfx¿nfO{ clt pQd s/bftfsf] txdf juL{s/0f u/L pgLx¿af6 bfjL

ePsf] s/ lkmtf{nfO{ tTsfn} k|s[ofdf /fvL t'?Gt s/ lkmtf{ lbg] cEof; ug'{

kb{5 . To;}ul/, slDtdf Ps jif{b]lv lgoldt ?kdf lgsf;L ul//x]sf / /fd|f] s/

~ 402 ~


;xeflutf /x]sf s/bftfx¿nfO{ pQd s/bftfsf] txdf juL{s/0f u/L pgLx¿af6

bfjL ePsf] s/ lkmtf{nfO{ tTsfn k|s[ofdf /fvL zL3| s/ lkmtf{ lbg] cEof; ug'{

kb{5 . o:tf s/bftfsf] s/ lkmtf{ k"j{ s'g} hf+r jf k/LIf0f gul/P klg logLx¿

dWo] s]xLnfO{ s]xL lglZrt ;"rsx¿sf] cfwf/df jf cGo s'g} cfwf/df 5gf}6

u/L s/ lkmtf{ kl5sf] hf+r jf k/LIf0f ug]{ Joj:yf ul/g' kb{5 . oL afx]s cGo

s/bftfx¿af6 bfjL ePsf] s/ lkmtf{sf] ;DaGwdf eg] s/ lkmtf{ k"j{ g} cfjZos

hf+r jf k/LIf0f ug]{ Joj:yf ug{'kb{5 .

ljb]zL nufgLdf :yfkgf ePsf] pBf]u tyf cGo Joj;fodf nufgL ug]{ dft[;+:yf

-Parent organization_ n] cfˆgf] ljQLo ljj/0fdf lgolGqt lgsfosf] ;d]t ljQLo

ljj/0f ;dfj]z ug'{ kg]{ x'G5 . o; cj:yfdf sltko b]zx¿n]] lng' kg]{ /sd

-Account receivable_ lglZrt cjlwleq k|fKt gePdf cf;fdL ckn]vg ug'{

kg]{ sfg"gL Joj:yf u/]sf]n] s/ lkmtf{ /sd ;d]t lng' kg]{ /sdleq kg]{ / ;f]

;dodf lkmtf{ gePdf ckn]vg ug'{ kg]{ x'+bf ;f]sf] sf/0faf6 nufgL ug]{ lgsfosf]

ljQLo ljj/0fdf gsf/fTds c;/ kg]{ ePsf]n] nufgLdf ;d]t c;/ kg]{ x'+bf o:tf]

JolQmsf] s/ lkmtf{ b'|t dfWodaf6 ug]{ Joj:yf sfod ug'{ kg]{ x'G5 .

!$=$ s/ k/LIf0f ;DjGwL /0fgLlt

:jo+ s/ lgwf{/0f l;4fGtdf cfwfl/t cfw'lgs s/ k|0ffnLdf s/bftfx¿sf] s/

;xeflutf clej[l4 ug]{ Pp6f dxTjk"0f{ cf}hf/ s/ k/LIf0f xf] . s/ k/LIf0fn]

s/bftfnfO{ cfˆgf] s/ bfloTj ;xL / oyfy{k/s ?kdf lgwf{/0f ug{ ;hu dfq

u/fp+b}g o;n] pgLx¿nfO{ ;dod} s/ ltg{ cEo:t klg u/fp+b5 . s/ k|zf;g;+u

x/]s s/bftfsf] s/ k/LIf0f ug]{ ;fwg / ;|f]t x'+b}g eGg] s'/f eg] la;{g' x'b}g .

;fy}, ;fgf s/bftfsf] s/ k/LIf0f Tolt nfut k|efjL klg gx'g ;S5 . t;y{ s/

k/LIf0f sfo{nfO{ nfut k|efjL agfpg pko'St s/ k/LIf0f /0fgLlt / hf]lvddf

cfwfl/t 5gf}6 ljlw cjnDag ug{ cfjZos x'G5 / /fh:j hf]lvdsf] cfwf/df

5gf}6 ul/Psf s/bftfsf] s/ k/LIf0f x'g'kb{5 . eG;f/ hf+kf; k/LIf0f sfof{no /

7"nf s/bftf sfof{non] ;+o'Qm?kdf s/ k/LIf0f ubf{ cem k|efjsf/L x'g] x'+bf ;+o'Qm

s/ k/LIf0f ug{] sfo{nfO{ k|fyldstf lbg cfjZos 5 . s/ k/LIf0f sfo{nfO{ c+s

u0fLtLo hf+r le8fg eGbf u'd]sf] jf 5lnPsf] /fh:j c;"n pk/ ug{ s/ k|zf;g

åf/f ;+rfng ul/g] leGg sfo{sf] ?kdf a'lemg' k5{ .

~ 403 ~


cfGtl/s /fh:j k|zf;gdf d"No clej[l4 s/ s§Lsf] kl/df0f a9\b} uPsf] ljifo

Hofb} r'gf}ltk"0f{ x'b} cfPsf] 5 . o;nfO{ /f]Sg jf 36fpgsf nflu s/ k/LIf0f

sfo{sf] d"n Wofg cTolws ?kdf /x]sf] ldnfg ug{ af+sL s|]l86 /sdsf] ;d:of

;Daf]wg ug{df s]Gb|Lt x'g' cfjZos 5 . s/ k/LIf0fsf] s|ddf JolStut k|of]usf]

nflu vl/b ePsf jf ;]jf tyf s/ 5'6 ePsf] sf/f]af/;+u ;DalGwt s/ s§L bfjL

eP gePsf,]] cf+lzs jf ;dfg'kflts ?kn] s|]l86 bfjL ug'{kg]{ j:t' jf ;]jf vl/bdf

lt/]sf] s/ k"/} s|]l86 bfjL u/] gu/]sf], s/ s§L bfjL ug{ gldNg] egL elgPsf]

vl/bsf] s/ s§L bfjL eP gePsf] tyf em'Ýf lahssf] k|of]u u/L s/ s§L bfjL eP

gePsf], Pp6} lahsaf6 bf]xf]/fO{ t]x/fO{ s/ s§L bfjL eP gePsf] Pjd\ s/bftfn]

b]vfPsf] sf/f]jf/af6 Joj;fosf] lg/Gt/tfnfO{ k'li6 u5{ jf ub}{g h:tf kIfx¿df

ljz]if Wofg lbO{ hf+r tyf k/LIf0f ul/g' kb{5 .

x/]s s/bftfsf] s|]l86 cj:yfsf] k'g/fjnf]sg ug{ g t ;Dej 5 g t cfjZos

g} . To;}n], s'g s/bftfsf] s|]l86 cj:yfsf] k'g/fjnf]sg ug]{ / s'g s/bftfsf]

gug]{ ;DaGwdf Pp6f lglZrt dfkb08sf] k|of]u ug{ cfjZos 5 . o:tf] Joj:yf

/ cEof;n] gldn]sf ljj/0fx¿nfO{ x6fpg / 7"nf s|]l86x¿sf] k'g/fjnf]sg ug{

;xof]u k'U5 . lglZrt Joj;fo jf pBf]usf] k/LIf0f sfo{ z'? ug{ ;lsG5 . tLg

rf/ dlxgfsf] uxg k'g/fjnf]sgaf6 s/bftfdf Jofks :t/sf] s/ 5nLsf] k|j[lQ

ljBdfg /x] g/x]sf] yfxf kfpg ;lsG5 . o:tf] sfo{af6 ljj/0f a'emfO/x]sf

s/bftfx¿nfO{ lgod;+ut ?kdf cl3 a9\g clek|]l/t ub{5 / s/ k|zf;gn] cfˆgf]

Wofg a9L hl6n k|s[ltsf d'2fx¿df ;+s]Gb|Lt ug]{ df}sf kfp+5 . s/ 5nL ul//x]sf

s]xL s/bftfx¿ pk/sf] sf/afxLn] c? s/bftfx¿nfO{ lgoldt k|s[ofdf kmsL{ s/

;xeflutf j[l4 ug{ pTk|]l/t ub{5 .

vf;u/L 7"nf s/bftf sfof{nodf btf{ ePsf x/]s s/bftfsf] k|To]s jif{ s/

k/LIf0f ug'{ kg]{ dfgl;stfn] s/ k/LIf0fnfO{ s]jn cf}krfl/stfdf ;Lldt /fv]sf]

5 / o;n] s/ k/LIf0faf6 /fh:j ;+sng tyf s/bftfsf] s/ ;xeflutfdf

kg'{kg]{ k|efj k/sf] 5}g . o;/L x/]s s/bftfsf] s/ k/LIf0f ug]{ k|rng :jo+ s/

lgwf{/0fsf] l;4fGt ljkl/t 5 / o;af6 s/ sfof{non] k|To]s jif{ x/]s s/bftfsf]

s/ lgwf{/0f ug'{ kg]{ Joj:yf -Official Assessment System_ sf] k'g/fj[lQ ePsf]

cfefz lbG5 . of] Joj:yf cfw'lgs s/ k|0ffnL;+u d]n vfb}g / o;sf] cGTo

ul/g' kb{5 .

~ 404 ~


xfnsf] s/ k/LIf0f d"ntM k"0f{ s/ k/LIf0fsf] ?kdf dfq x'Fb} cfPsf] 5 . s'g}

s/bftfn] s'g} cfo jif{df cfodf ;dfj]z ug'{ kg]{ cfonfO{ ;dfj]z gu/]sf] tyf

vr{sf] ?kdf bfjL ug{ gkfpg] bfjL u/]sf] sf/0faf6 36L :jo+s/ lgwf{/0f x'g

uPsf] s/bftfsf] sfof{noaf6 s/ n]vfk/LIf0faf6 kQf nfu]sf] / ;f] ljifo;+u

s/bftf ;d]t ;xdt ePsf] cj:yfdf ;f]xL a+'bfdf dfq cf+lzs s/ k/LIf0f ug]{

ljlw ckgfpg' kb{5 . o:n] ubf{ sd bflvnf ePsf] s/ /sd t'?Gt} k|fKt x'g] /

;f] kl5sf cfo jif{x¿df s/bftfsf] s/ ;xeflutf (Tax Compliance) cem /fd|f]

x'g] ;+efjgf 5 .

!$=% s/ ;+sng ;DaGwL /0fgLlt

s/ aSof}tf /sd ;dodf g} c;"npk/ ug{ Pp6f pko'St ;+sng /0fgLltsf]

cfjZostf kb{5 . ;+sng ul/g' kg]{ s/ /sd, sf/f]jf/ aGb ul/g' kg{] aSof}tf

/fVg] s/bftfsf] ;+Vof / 36fO{g'kg]{ aSof}tf s/ /sdsf] k|ltztsf] Pp6f lglZrt

nIo tf]lsg' kb{5 . ;fgf 7"nf ;a} aSof}tf /sd k"0f{ ?kn] c;"n ug]{ ;fwg / ;|f]t

s/ k|zf;g;+u 5}g eGg] s'/f la;{g' x'b}g / ;–;fgf aSof}tf /sd c;"nLdf a9L

;do / ;|f]t ;fwg vlr{g' nfut k|efjL klg x'b}g . ;+sng ;DaGwdf nfut—nfe

-Cost Effective_ kIf / ;+sng ;DaGwL sf/jfxL z'? ug'{ k"j{ c;"nL x'g] ;Defljt

s/ /sdtkm{ klg Wofg lbg' dxTjk"0f{ x'G5 . k|efjsf/L / bIftfk"j{s aSof}tf

/fh:j /sd ;+sng ug{ b]xfosf pkfox¿ cjnDag ul/g' kb{5 M

• jSof}tfsf] cfsf/, cjlw / If]qsf cfwf/df s/ dfusf] hf]lvd ljj/0f -Tax Demand Risk Profiling_ tof/ ug{] . o:tf] ljj/0fsf] cfwf/df a9L hf]lvdo'Qm

s/bftfx¿ klxrfg u/L jSof}tf c;"nLsf] /0fgLlt tof/ ug{] . pbfx/0fsf

nflu o;df 6f6 klN6g ;Sg] ;Defjgf ePsf, 7"nf] sf/f]jf/ ePsf / 7"nf]

jSof}tf /x]sf Joj;foLx¿, ;+o'Qm pkqmd -Joint Venture_ sf Joj;foLx¿,

c:yfoL ?kdf btf{ ePsf jf efuL hfg] ;Defjgf ePsf Joj;foLx¿, cflb

kg{ ;Sb5g\ .

• jSof}tfsf ;DaGwdf clu|d sf/jfxL -Preemptive Action_ ug{ ;Dej

t'Nofpg / ltgaf6 ;/sf/sf] /fh:j dg{ glbg dfly pNn]lvt dfusf] hf]lvd

ljj/0f (Tax Demand Risk Profiling) sf cfwf/df oyfzSo l56f] s/ gltg]{

~ 405 ~


s/bftfsf] klxrfg ug{] . o;sf nflu Ps pko'Qm ;+rfng k|s[of -Standard Operating Procedure_ sf] ljsf; u/L nfu" ug{] .


• /sd cg';f/ s/ aSof}tfsf] k|fyldsLs/0f ug]{÷36\bf] s|ddf aSof}tf s/sf]

ljj/0f tof/ ug]{ .

• c;"nL ug{ ;lsg] ;Defjgf a9L ePsf tfhf / ljjfb /lxt aSof}tfsf]

klxrfg ug,]{.

• a9L k'/fgf], ljjflbt / ;—;fgf] aSof}tf /sdnfO{ sd k|fyldstf lbg] .

• s/bftfnfO{ ;dodf g} pgLx¿sf] aSof}tf s/ bfloTjsf] ;"rgf lbg ljljw

dfWodx¿ h:t}M 6]lnkmf]g, O—d]n, P;=Pd=P;=, kqfrf/, s/bftfsf] sf/f]jf/

:ynsf] e|d0f, cflbnfO{ cjnDag ug]{ .

• ;+sng ug}{ g;lsg] aSof}tfsf] juL{s/0f ug]{ / To;sf] cg'udg ul//xg] .

• s]xL lglZrt /sd / cjlw;Ddsf aSof}tfsf] cfo s/ P]g, @)%* sf] bkmf

!!@ sf] Joj:yf cg';f/ ckn]vg u/L km/kmf/s ug{ ;Sg] clwsf/ hf]lvdsf

cfwf/df ljleGg txsf clws[tx¿nfO{ k|bfg ug]{ . h:t}—

-s_ Hofb} k'/fgf] x'g'sf cltl/Qm s/bftfsf] ljj/0f ;DalGw s'g} clen]v klg

gePsf / km]nf kfg{ klg g;sL a]kQf 7xl/Psf, dfu ldlt / n]vf gDa/

s]xL klg pNn]v gePsf jSof}tfx¿ ldGxf jf ckn]vg ug]{,

-v_ ;+Vofsf cfwf/df w]/} b]lvPsf t/ /sdsf cfwf/df ;fgf /x]sf h'g c;"n

ug{ a9L >d / nfut nfUg] b]lvPsf jSof}tfx¿ ldGxf jf ckn]vg ug]{,

-u_ dfly pNn]v ePsf jSof}tf dWo] klg lglZrt cjlw / lglZrt ;Ldf;Ddsf]

/sdnfO{ ldGxf jf ckn]vg ug]{,

-3_ z'?df s/df btf{ ePsf t/ kl5 cfly{s P]gsf] k|fjwfgaf6 5'6df k/]sf

/ ljj/0f bflvnf ug{'kg{] bfloTj leq gk/]sf / ;/sf/n] k|bfg u/]sf]

of] ;'ljwf jdf]lhd btf{ vf/]h gu/fPsf] sf/0faf6 sDKo'6/ k|0ffnLaf6

:jrflnt ?kdf k|jflxt jf ylkg uPsf jSof}tfx¿ ;Dk"0f{ ?kdf ldGxf

jf ckn]vg ug]{,

~ 406 ~


• ;+sng ;DaGwL d'2fx¿sf] cfwf/df s]xL s/bftfx¿sf] cfjZostf cg';f/

s/ k/LIf0f tyf cg';Gwfgsf] nflu l;kmfl/; ug]{ .

• ;+sng ;DaGwdf ckgfO{Psf / cjnDag ul/Psf sfo{x¿sf] qmda4 clen]v

/fVg] .

• sd{rf/Lx¿nfO{ sfo{ ;Dkfbgsf cfwf/df pknAw u/fp+b} cfPsf] k|f]T;fxg

eQf k|flKtsf nflu s/ n]vfk/LIf0fsf] lgikfbg / To;af6 ;[hgf x'g] s/sf]

yk df+unfO{ klg Pp6f ;"rssf] ?kdf lnOPsf] sf/0fn] s/ k|zf;sn] dgf]ut

9+uaf6 s/ lgwf{/0f ugf{n] 7"N7"nf jSof}tfx¿ /xg uPsf] kfOG5 . To;}n] o:tf]

k|f]T;fxg eQf To;/L s/ lgwf{/0f e} s/ /sd ;d]t ;+sng ePsf] cj:yfdf

dfq kfpg] u/L ;"rsdf kl/dfh{g ug{],

• oyf;dodf g} jSof}tf ltg{] afgL / Jojxf/sf] ljsf; ug{sf nflu lglZrt

cjlw kl5sf] jSof}tfsf] Jofh / h/Ljfgfsf] /sddf d'b|f:kmLlt b/ ;d]t

;dfof]hg x'g] u/L s/ sfg"gdf cfjZos Joj:yf ug{],

s/ aSof}tf c;"nLsf ;DaGwdf b]xfosf ljleGg sfof{Tds / sfg"gL

pkfox¿sf] cjnDag ug]{M

• s/ aSof}tf /fVg]÷/fv]sf s/bftfn] s/ k|zf;g;+u lng af+sL s'g} /sd

ePdf To:tf] /sdnfO{ aSof}tf /sddf ldnfg ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfn] ;/sf/L lgsfo;+u lng'kg]{

s'g} /sd ePdf To:tf] /sd l;w} k|fKt ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] a}+sdf /x]sf] /sd jf s'g}

JolSt;+u lng'kg]{ /sd k|fKt u/L s/ aSof}tf c;"npk/ ug]{ .

• lglZrt cjlw jf /sd eGbf a9L jSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf]

sfnf];"lr tof/ u/L ;f] cfwf/df Jofj;flos lqmofsnfkdf efu lng jf

;Grfng ug{ /f]s nufpg] u/L s/ sfg"gdf Joj:yf ug{], h:t}—

á cfoft÷lgof{t ;DaGwL sf/f]af/df k|ltaGw nufpg],

á ;/sf/L 7]Ssfk§fdf efu lng cof]Uo 3f]lift ug]{ .

á Jofkf/ Joj;fo aGb ug{]

~ 407 ~


• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfnfO{ ;/sf/L lgsfox¿af6

k|bfg x'g] ljB't, 6]lnkmf]g, ;jf/L rfns Ohfhtkq cflb ljleGg ;]jf

;'ljwfx¿k|fKt ug{ cof]Uo 3f]lift ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] gfd kqklqsf, /]l8of],

6]lnlehg, cflb ;fj{hlgs ;+rf/sf ;fwgx¿df k|sfzg / k|zf;0f ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf u|fxsx¿nfO{ o:tf

s/bftf;+u sf/f]af/ gug{ pTk|]l/t ug{ lghsf] s/ aSof}tfsf] af/]df ;"lrt

ug]{ .

• s/ aSof}tf /fVg]÷/fv]sf jf s/ gltg]{ s/bftfsf] ;DklQ sAhf ug]{ / o;/L

sAhf ul/Psf] ;DklQ lnnfd u/L aSof}tf s/ c;"npk/ ug]{ .

• lgotjz s/ jSof}tf /fVg] s/bftfnfO{ sfnf];"lrdf /fVg] / o:tf] JolQmn]

/fHoaf6 k|fKt ug]{ ;'ljwf jf ;Ddfg gkfpg] / ;fj{hlgs ;df/f]xdf ;xefuL

x'g lgif]w ug]{ Joj:yf ug]{ .

• ;/sf/n] ug]{ bf]xf]/f] s/ dl'Qm ;Demf}tfsf] Exchange of Information tyf Cooperation on Collection of Tax Article df cfo s/ jfx]s cGo s/nfO{

;d]t ;dfj]; u/L ;Demf}tf ug]{ gofF Model k|rngdf cfPsf]n] s/ jSof}tf

/fvL csf]{ ;+ljbfsf/L b]zdf a;]sf] 5 eg] Competent Authority sf] aLrdf

;"rgf cfbfg k|bfg u/L s/ jsof}tf c;'ln ug]{ .

!$=^ s/bftf ;]jf ;DjGwL /0fgLlt

s/bftfn] lghL If]qsf ;+3 ;+:yfx¿af6 kfP h:t} ;fj{hlgs ;+3 ;+:yfaf6

;d]t ;dfg:t/sf ;]jfsf] cfzf /fVg yfn]sf 5g\ . s/bftfx¿ a9\bf] ?kdf

gofF k|ljlw k|of]u ug{ ;xh dfgL/x]sf 5g\ tyf pgLx¿ ;"rgf k|fKt ug{ tyf

;/sf/L lgsfox¿l;t cGt/lqmof ug{ ;xh, ;Ifd / k|efjsf/L dfWodx¿sf]

vf]hLdf 5g\ . s/bftfx¿sf] dfu k"/f ug{ k|zf;lgs sd{rf/Lx¿n] s/bftfnfO{

s/ k|zf;gsf nflu u|fxs h:tf] cToGt dxTjk"0f{ JolQmsf] ?kdf x]g'{kg]{ cjwf/0ff

cFufNg'k5{ . k|efjsf/L s/bftf ;]jf sfo{qmd lgdf{0f u/L sfof{Gjog ug{sf nflu

tn lbPadf]lhdsf /0fgLlt clVtof/ ug{' kb{5 .

~ 408 ~


!$=^=! nlIft ;d"x klxrfg ug'{

;]jf pknAw u/fpgsf nflu u|fxs v08Ls/0f -Segmentation_ sf] b[li6sf]0f a9\bf]

?kdf dxTjk"0f{ ePsf] 5 tyf s/bftfx¿nfO{ ;dwdL{ ;d"xsf ?kdf Jojxf/ ug{

g;lsg] s'/fdf ;+;f/sf s/ k|zf;s dfem ;dembf/L j[l4 x'+b} uPsf] 5 .

• s/ k|zf;gn] ;]jf pknAw jf k|fKt u/fpg] laGb'af/] ljrf/ ljdz{ kZrft\

nlIot s/bftfx¿sf] klxrfg u/L s/bftf ;]jf /0fgLlt lgdf{0fsf] z'?jft

ug'{ kb{5 .

• s/bftfx¿nfO{ pgLx¿sf] ;femf cfr/0f -h:t}, ;fgf, dWod tyf 7"nf

s/bftfx¿_ sf cfwf/df ;d"x jf v08df juL{s/0f ug'{ kb{5 .

• s/ k|zf;gn] ljleGg ju{sf s/bftfx¿sf] k|fyldstf lgwf{/0f ug'{kb{5 .

• s/ k/fdz{bftfx¿, s/sf sfuhft ldnfO lbg ;xof]u ug{]x¿ tyf s/bftf

;]jf kl/kfng ;xhLs/0fdf ;+nUg cGo t]>f] kIfsf cfZostfx¿sf af/]

;d]t ljrf/ ug'{kb{5 .

!$=^=@ s/bftfsf] b[li6sf]0faf6 s/bftfx¿sf] rfxgf lgwf{/0f ug{'

o;sf] p2]Zo ;]jf dfu ug{'sf] d"n sf/0f af/] s/bftfsf] wf/0ff a'e\mg' /x]sf] 5 .

clt k|efjsf/L / sd nfutsf pkfox¿ klxrfg u/L k|:t't dfldnf jf ;d:of

;Daf]wg ug{sf nflu s/ k|zf;gn] ;'/lIft ;"rgf k|of]u ub}{ dfu sd ug]{ /0fgLlt

lgdf{0f ug'{ kb{5 .

• s/bftfx¿ s] p2]Zo /fVb5g\, pgLx¿nfO{ cGtjf{tf{, ;e]{, ;fd"lxs 5nkmn

(Focus Group Discussion) dfk{mt ;f]af/] k|Zg u/L ;f] s'/fsf] s/ k|zf;gn]

lgwf{/0f ug'{ kb{5 .

• s/bftf ;]jf tyf cGo kl/kfng ;DaGwL ljifosf af/]df s/bftfsf] b[li6sf]0f

a'‰g jf cg'udg ug{ cfjlws ;e]{ u/L s/bftf ;]jfnfO{ ;'wf/ ug'{ kb{5 .

• gofF ;]jf jf sfo{ljlw sfof{Gjog ug'{ cufl8 s/ k|zf;gn] ;fd"lxs 5nkmn,

;e]{ tyf cGo k|s[ltsf k[i7kf]if0f -Feedback_ ljlw k|of]u ug'{k5{ . s/bftfx¿

dflysf] af]em sd ug{ oL sfo{x¿nfO{ cGo of]hgfa4 lqmofsnfkx¿;Fu

;dlGjt ul/g' kb{5 .

~ 409 ~


• ;]jf dfusf] k|sf/, cfotg cflb bzf{pg] vfnsf cfGtl/s ?kdf ;+slnt

tYof+ssf] k|j[lQ d"Nof+sgåf/f ;]jfsf] pknAwtf jf k|ltkfbgnfO{ j[l4 ug'{k5{ .

• s/ k|zf;g s'g} klg ;e]{, ;fd"lxs 5nkmn cflb dfk{mt k|fKt ;'emfjx¿ k|fKt

ug{ rfxG5 / To:tf ;'emfjx¿nfO{ cuf8L a9fpg TolQs} ;Ifd 5 eGg] tk{m

;d]t s/ k|zf;gn] ljrf/ ug'{k5{ .

• olb sfo{ ;Dkfbg k|ltkfbgdf ;'wf/ ug'{5 eg] k|fyldstfsf cfwf/df

s/bftfaf6 k|fKt x'g] ;'emfjx¿ dWo] s'g rflx+n] /fh:j, vr{, hgljZjf; jf

kl/kfngdf a9L k|efj kf5{ eGg] s'/f lgwf{/0f ug'{k5{ .

!$=^=#= s/bftf ;]jfnfO{ ;xof]uL ;+u7gfTds ;+:s[ltsf] ?kdf ljsf; ug'{

s/ k|zf;gsf] p2]Zo :ki6 kfg{ / s/bftfnfO{ ;"lrt ug{] sfddf ;xof]u ug{

s/bftf k[i7kf]if0faf6 -Feedback_ ;+slnt ;"rgf k|of]u u/]/ s/ k|zf;gn] s/bftf

s]Gb|Lt b"/b[li6 / nIo lgwf{/0f ug'{k5{ . nIo / b"/b[li6 s/ k|zf;g leqsf k|To]s

sd{rf/Ln] a'‰g' kb{5 / ltgLx¿sf] aLrdf ;xeflht -Shared_ ul/g' kb{5 .

• s/ k|zf;gsf] d'Vo sfo{ /fh:j ;+sng ug'{ xf] . t;y{ s/ k|zf;gaf6

;~rflnt k|To]s lqmofsnfk /fh:j ;+sng j[l4 ug]{ clGtd nIo k"/f ug]{

sfo{nfO{ cufl8 a9fpg] lsl;dsf] x'g'k5{ . To:t}, /fh:j ;+sngsf] tl/sf

:jR5, Joj;flos tyf ;Ddfghgs x'g'k5{ .

• s/ k|zf;gsf p2]Zo k|fKt ug{ b'O{j6f d'Vo cfjZos tTjx¿, /fh:j tyf

;]jfnfO{ s/ k|zf;gsf] b"/b[li6 tyf nIon] :ki6 ?kdf ;Daf]wg ug'{k5{ .

• s/ k|zf;g s/bftfx¿nfO{ ;]jf pknAw u/fpg] k|s[of, b"/b[li6 tyf nIodf

lg/Gt/ ?kdf b]lvg'k5{ / ;'wf/nfO{ PsLs[t ug{ ljBdfg cEof;df kl/jt{g

ug]{ OR5f /fVg'k5{ .

!$=^=$ afXo ;/f]sf/jfnfx¿df s]Gb|Lt /xL /0fgLlts ;]jf cjwf/0ffsf] sfof{Gjog ug{'

afXo ;/f]sf/jfnfx¿df s]Gb|Lt /0fgLlts ;]jf cjwf/0ffn] s/ k|zf;gn] s;/L

s/bftf ;]jfsf] 9fFrf tof/ u5{, ahf/Ls/0f u5{ tyf ;]jf pknAw u/fpF5 eGg]

s'/f :yflkt ub{5 .

~ 410 ~


• s/ k|zf;gsf] /0fgLlt cfˆgf] ;+u7gsf] k|fyldstfdf eGbf ;/f]sf/jfnfsf]

cfjZostfdf s]Gb|Lt x'g'k5{ . pbfx/0fsf nflu ljZjsf sltko s/ k|zf;gsf

7"nf s/bftf sfof{nodf s/bftfx¿sf cGt/f{li6«o s/ nufot hl6n k|s[ltsf

dfldnfx¿ Joj:yfkg ug{ cfˆg} s/bftf ;]jf OsfOx¿ x'G5g\ .

• o;n] cfˆgf ;'wf/ sfo{qmddf s/bftf÷;/f]sf/jfnfaf6 k|fKt ;'emfjx¿

;xdltsf] cfwf/df ;dfj]z ug'{k5{ .

• s/bftf÷;/f]sf/jfnfx¿sf] k|lts[of÷;'emfj pkof]u u/]/ s/ k|zf;gn]

s/bftfx¿;Fu cGt/lqmof ug{ ;]jf ljsNksf >[+vnf ljsf; ug'{k5|{ . logLx¿nfO{

j}slNks k|0ffnL (Channel Option) ;d]t elgG5 . o;df cfdg] ;fdg] ;"rgf

cfbfg k|bfg, 6]lnkmf]g, cgnfOg tyf cGo cGt/lqmof ;d]t kb{5g\ .

• s/ k|zf;gsf] lj1fkg/z}lIfs kx'Fr /0fgLltn] s/bftfsf] pko'{Qm ck]Iffx¿

k"/f ug'{k5{ .

• of]hgf k|lqmofdf s/bftfsf] k|ltlqmof tyf u'gf;f] ;dfj]z ug{sf nflu

lg/Gt/ k|ltlqmof k|fKt ug{] Ps k|sf/sf] j[Q, km]/f] jf 3'lDtsf] Joj:yf pknAw

u/fpg'k5{ .

• pknAw ;]jf ;DaGwdf s/bftfsf] ;Gt'li6 lgoldt ?kdf dfkg ug'{k5{ tyf

k|ltlqmofnfO{ lg/Gt/ ;'wf/sf nflu k|of]u ug'{k5{ .

!$=& s/ ;xeflutf df]8]n

cfw'lgs s/ k|zf;gsf] Pp6f dxTjk"0f{ sfo{ s/bftfdf :j]lR5s s/ ;xeflutfsf]

:t/df j[l4 ug'{ xf] . s/bftfdf s/ ;xeflutf a9fpgsf nflu s/bftf ;]jfsf]

dxTjk"0f{ e"ldsf /xg] / /fh:j ;DjGwL pko'Qm sfo{ut /0fgLlt ckgfpg' kg]{

s'/fsf] rrf{ dflyg} e} ;s]sf] 5 . s/bftfdf s/ ;xeflutf a9fpgsf nlfu Pp6f

s/ ;xeflutf df]8]n -Tax Compliance Model_ klg k|ltkfbg ePsf] 5 . o;

df]8]nn] lgDg s'/fnfO{ ;+s]t ub{5 M

• s/ ;xeflutf df]8]n cg';f/ clwsf+z JolQmdf s/ ltg]{ efjgf x'G5 .

To;sf] nflu s/ k|0ffnL ;/n x'g'kb{5 . w]/} lsl;dsf :jtGq s/x¿eGbf

lj:t[t cfwf/ ePsf s]xL s/x¿ dfq sfof{Gjog ug{ / s/sf b/ tyf ljz]if

~ 411 ~


Joj:yfx¿nfO{ ;fgf] ;+Vofdf ;Lldt u/L s/sf] ;+/rgfnfO{ klg ;/n agfpg

cfjZos 5 . s/ ltg]{ k|s[ofnfO{ ;/n / kf/bzL{ agfpg cfjZos 5 .

s/bftfn] cfjZos / pkof]uL hfgsf/L, ;"rgf, ljj/0f / sfuhft dfq k]z

u/] x'g] Joj:yf ug{ klg cfjZos 5 .

• s/ k|0ffnLnfO{ ;/n agfPklg s]xL JolQmnfO{ s/ ;DjGwL Joj:yfnfO{ j'‰g

;xh gx'g ;S5 / ltgLx¿ s/ ;DjGwL cf}krfl/stfx¿ k"/f ug{ g;Sg] x'g

;S5g\ . o;sf] nflu s/bftf lzIff tyf s/ k|zf;gsf] ;xof]u cfjZos kb{5 .

a|f]:of]/, kDˆn]6\;, kf]i6/, /]l8of] tyf l6=eL=sfo{s|dx¿, s/ ;DaGwL ljleGg

uf]i7L tyf sfo{zfnf, kq klqsfdf n]v tyf lj1fkg h:tf dfWodx¿af6

s/bftfx¿nfO{ pgLx¿sf] clwsf/ / bfloTj ;DaGwdf lgoldt ?kdf ;';"lrt

ug'{ kb{5 . sn ;]G6/sf] :yfkgf u/L ;f] dfkm{t s/bftfsf lh1f;fx¿sf]

lg/Gt/ hjfkm lbg] Joj:yf ldnfO{ s/bftf / s/ clws[tx¿aLr x'g] ef}lts

e]63f6sf] cGTo ug{ ;lsG5 . ljj/0f k]z ug]{ / s/ e'StfgL ug]{ ;dofjlwsf]

af/]df s/bftfx¿nfO{ lgoldt ?kn] :d/0f u/fO/xg' kb{5 .

• s]xL s/bftfx¿, sf/0f h];'s} ePklg, s/ ;xeflutf hgfpg rfx+b}gg\ . o:tf

s/bftfsf] s/ ;xeflutfsf] nflu tTsfn} s]xL ul/xfNg' kg]{ x'G5 . ;Defljt

s/bftfx¿sf] ;j]{If0f ug]{ / pgLx¿n] btf{ x'g} kg]{ egL ;"rgf lbP/, ljj/0f

ga'emfpg] s/bftfnfO{ ljj/0f a'empg] Dofb ;DaGwdf :d/0f u/fP/ / s/

glt/L a;]sfnfO{ s/ ltg{ hfgsf/L u/fP/ klg o:tf] sfo{ ug{ ;lsG5 .

• cfˆgf] s/ ;DaGwL bfloTjsf] kl/kfngf ug{ grfxg] s/bftfnfO{ sfg"gf]lrt

sf/jfxL ug{sf] nflu s/ k|zf;g cfjZos Joj:yf / pks/0fx¿af6 ;bf

;';lHht x'gkb{5 / s/bftfx¿nfO{ o; af/]df kof{Kt hfgsf/L ePsf] s'/fdf

klg s/ k|zf;g ;'lglZrt x'g' kb{5 . s/ k|zf;gn] lg/Gt/ cg'udg /

lgu/fgL ;DaGwL sfo{ ul//xg' kb{5 h;af6 s/ k|0ffnLdf :j]lR5s ;xeflutf

ghgfpg]nfO{ pgLx¿sf] sfo{sf] nflu ef]Ug'kg]{ kl/0ffdsf] af/]df r]tfjgL

k|jfx ug{, ;dodf ljj/0f k]z gug]{nfO{ ljj/0f k]z ug{ nufpg, ;dodf s/

gltg]{ pk/ plrt sf/jfxL ug{ / s/ 5nLnfO{ Go"gLs/0f ug{ s/ k/LIf0f tyf

cg';Gwfg ;DaGwL s[ofsnfk ;+rfng ug{ ;xof]u / k[i7kf]if0f k|fKt x'G5 .

s/ k|zf;gn] lgod sfg"g pNn+3g ug]{nfO{ sf/jfxL / bl08t klg ug'{ kb{5 .

s/ ;xeflutf gug]{ lg0fo{ u/L a;]sfx¿sf] nflu cfly{s ?kdf clws ef/

~ 412 ~


kg]{ vfnsf pkfox¿ cjnDag ug{' kb{5 h;n] ubf{ csf]{ tkm{ /x]sf lgoldt

?kdf pRr s/ ;xeflutf ul//x]sf s/bftfx¿sf] nflu ;Gt'li6 ldN5 .

s/ ;xeflutf ;DaGwL s/bftfsf] wf/0ff cg'?k s] s:tf] s/ ;xeflutf

;DaGwL df]8]n cjnDag ug{ ;lsG5 eGg] af/]df tnsf] ;xeflutf df]8]naf6

b]vfpg ;lsG5 M

;xeflutf df]8]n pRr c;xeflutf

s/ ;xeflutf gug]{ sfg"gsf] k"0f{ lg0f{o ug]{sf] nflu an k|of]u ug]{

s/ ;xeflutf ug{ hf+r k/LIf0f tyf grfxg]sf] nflu cg'udgaf6 c;xeflutf 36fpg]

;xeflutf hgfpg sf]lz; ;xeflutf hgfpg / ug]{, t/ ;+w}el/ ;xL ;xeflutf a9fpg ;xof]u ug]{ ug{ g;Sg]sf] nflu

;xL sfd ug{ ;xh / ;lhnf] rfxg]sf] nflu Joj:yf ug]{

;xeflutf;DaGwL wf/0ff Go"g c;xeflutf ;xeflutf a9fpg] /0fgLlt

dflysf] df]8]naf6 xfdL s] b]V5f}+ eg] k'5f/lt/sf clwsf+z s/bftfx¿ s/ ltg{

rfxG5g\ t/ pgLx¿sf] nflu ;/n / ;xh k|0ffnL / sfo{ljlw cfjZos x'G5 .

s]xL dflg;x¿ s/ ltg{ rfxFbf–rfxFb} klg s/;DaGwL cf}krfl/stf lgefpg g;Sg]

x'G5g\ . ltgLx¿nfO{ s/ k|zf;gn] d2t ug'{kb{5 . s]xL JolQmx¿ s/ ;xeflutf

ug{ grfxg] x'G5g\ . s/ k|zf;gn] cg'jt{g u/]/ ltgLx¿sf] s/ ;xeflutf

a9fpg' kb{5 eg] s/ gltg]{ g} ;f]r agfPsfx¿dfly s/ k|zf;gn] s8f ;]

s8f sf/jfxL u/]/ ltgLx¿nfO{ s/;DaGwL cf}krfl/stf k"/f ug{ nufpg' kb{5 .

~ 413 ~

/fh:j k|zf;gdf ;"rgf k|ljlwsf] e"ldsf

cWofo

!%/fh:j k|zf;gdf

;"rgf k|ljlwsf] e"ldsf

!%=!= kl/ro

ljut s]xL bzsdf ;"rgf k|ljlwsf] tLa| ultdf pGglt ePsf] 5 . lghL jf ;fj{hlgs ;+:yfx¿n] ;Dkfbg ug{] sfdx¿df bIftf, ;/ntf / ;xhtf Nofpg Jofks?kdf o; k|ljlwsf] k|of]u ePsf] kfOG5 . o;} qmddf lxhf]cfh ;a} h;f] s/ k|zf;gdf ;+nUg ;+:yfx¿ cfˆgf] sfo{ ;+rfngdf ;"rgf k|ljlwsf] clwstd k|of]u ug]{ lbzfdf cled'v 5g\ . ;"rgf k|ljlwsf] k|of]un] s/ k|zf;gnfO{ ;"rgf k|fKt ug{, To;nfO{ ljZn]if0f ug{, s/ k|zf;gdf kf/blz{tf Nofpg, s/ sfg"gsf] k|of]udf s/bftfaLr ljgf e]befj ;dfg?kdf Jojxf/ ug{ / s/ k|zf;gsf] x/]s kIfsf] zL3| sfof{Gjog ug{ d2t k'¥ofpg] x'+bf ;"rgf k|ljlw cfw'lgs s/ k|zf;gsf] cleGg c+usf] ?kdf /x]sf] 5 . pbfx/0fsf nflu s/bftf ;]jf, s/ ;+sng, s/ k/LIf0f, k'g/fj]bg / cGo cfGtl/s Joj:yfksLo k|s[ofx¿df o;sf] Jofks k|of]unfO{ lng ;lsG5 . cfly{s ;xof]u tyf ljsf; ;+u7g (OECD) sf] ;g\ @))* sf]] Pp6f ;e{]If0fn] u/]sf] cg'dfg cg';f/ s/ k|zf;gn] cfˆgf] s"n ah]6sf] !% k|ltzt /sd ;"rgf k|ljlwdf vr{ ug{] u/]sf] b]vfPsf] 51 . o;n] dfgjLo sf/0faf6 pTkGg x'g] e|i6frf/hGo s[ofsnfksf cltl/Qm dfgjLo sdhf]/L jf Jojxf/af6 kg{ ;Sg] gsf/fTds kIfnfO{ x6fO{ s/ k|zf;gsf] bIftf Pj+ 5ljdf ;'wf/ Nofpg 7"nf] e"ldsf v]Nb5 .

1 Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Services (2008), OECD Center for Tax Policy and Administration, January 2009 p.78.

~ 414 ~


k|efjsf/L, s'zn Pj+ Gofo;+ut s/ k|0ffnLnfO{ kl/kf]lift ub{} nu]df o;n] s/

5Ng], s/ kfng cj1f -Non-compliance_ nfO{ z'?s} cj:yfdf klxrfg ug{ d2t

ub{5 h;n] ubf{ s/ kfng cj1fnfO{ sd ug{ ;lsG5 / p7\g' kg{] s/ / p7]sf]

s/sf] cGt/nfO{ Go"g c+zdf Nofpg ;lsG5 . o;sf nflu dha"t t/ ;/n ;"rgf

k|0ffnLsf] cfjZostf x'G5 h;jf6 ;"rgfx¿ ;lhn};+u bf]xg ug{ ;lsG5 . o:tf

;"rgfx¿sf] laZn]if0fsf cfwf/df s/ kl/kfngnfO{ nfu" ug{ -Enforce_ ;xh

x'G5 .

!%=@= ;"rgf k|ljlwsf] e"ldsf

s/ k|zf;gdf ;"rgf k|ljlwn] k'¥ofpg] of]ubfgsf If]qx¿ lgDg k|sf/ 5g\M

!%=@=! s/ k|zf;gsf] sfo{ ;Dkfbgdf ;'wf/ ug]{M

;"rgf Joj:yfkg k|0ffnL -Information Management System_ n] s/ k|zf;gnfO{

cfˆgf ;a} sfo{ ;Dkfbgdf ;'wf/ u/L pGgt agfpg ;Ifd t'Nofp+b5 . o;n]

s/bftf;+u ;DalGwt tYof+sx¿ 7"nf] dfqfdf ;+u|x ug{ ;Sb5 h;sf] ljZn]if0fjf6

s/ k/LIf0f tyf s/ ;+sng sfo{df pNn]Vo ;Ifdtf k|fKt ug{ ;xof]u ub{5 .

o;sf ;fy} ;"rgf k|ljlwsf] dfWodaf6 ljefuleqsf zfvfx¿ aLr jf ljefu—

If]qut sfof{no aLr jf cGt/ ljefu -eG;f/, dfnkf]t, cflb_ aLr tYof+sx¿sf]

cfbfg k|bfg jf kx"+r k|fKt ug{]] sfo{nfO{ s'zntfk"j{s ;DkGg ug{ d2t ub{5 .

o;/L ;"rgf k|aGwg k|0ffnLsf] k|of]un] ljleGg ;"rgfsf laGb"x¿jf6 7"nf] dfqfdf

k|fKt ePsf] tYof+s Pj+ hfgsf/Lsf] ljZn]if0fsf cfwf/df s/ k|zf;sn] s/ ;+sng

tyf s/ k/LIf0fsf] qmddf tYof+sx¿sf] k|lt—k/LIf0f -Cross Check_ ug{ ;S5g\ .

o;n] s/ k|zf;gsf] s/ sfg"g kl/kfng u/fpg] sfo{nfO{ ;'b[9 agfp+b5 .

!%=@=@ ;du| s/ k|zf;gsf] nfut sd ug]{M

;"rgf k|ljlwsf] k|of]usf] csf{] dxTjk"0f{ kIf eg]sf] o;n] s/ k|zf;gsf] sfo{

;Dkfbg nfut sd ug{ ;3fpg' xf] . o;n] s/bftfnfO{ s/sf sfg"g adf]lhd

kfngf ug{'kg{] bfloTjx¿ lgjf{x ug{ ;3fp+5 . pbfx/0fsf nflu s/sf ljj/0fx¿

bflvn ug{, s/ /sd e'QmfgL ug{ / s/ ;DaGwL hfgsf/L lngsf nflu sfof{nodf

g} pkl:yt x'g'kg{] jfWotfnfO{ k"0f{t lg/fs/0f ub{5 eg] csf{]tkm{ s/ k|zf;snfO{

~ 415 ~


sfg"g adf]lhd s/sf bfloTj kl/kfng ug{ jfWo agfpg] -Enforce_ k|s[ofx¿

h:t} s/ k/LIf0f tyf jSof}tf s/ ;+sng sfo{ ;Dkfbg ug]{ qmddf 7"nf] dfqfdf

nfut sd ug{ ;3fp+b5 .

!%=@=# s/bftfsf] s/ kl/kfng nfut sd ug{]

To;}u/L, ;"rgf k|ljlwn] s/bftfsf] klg nfut 36fp+5 . pbfx/0fsf nflu O{—

kmfOln+usf] Joj:yfn] ubf{ s/bftfn] s/ sfof{no guO{ cfˆgf] ;x'lnot cg';f/sf]

7fpFaf6} s/ ljj/0f ljB'lto dfWodaf6 a'emfpg ;Sg] x'+bf s/bftfn] s/ ljj/0f

kmf/fd e/]/ tof/ u/L s/ sfof{nodf a'emfpg hfg'kbf{ nfUg] ;dosf] jrt ub{5 .

!%=@=$ s/bftf / s/ k|zf;gsf aLr cGt/lqmof jf ;Dafbdf clej[l4 ug{]M

;"rgf k|ljlwdf cfwfl/t ;fwgn] s/ k|zf;g / s/bftf aLrsf] cGt/—;DjfbnfO{

;xh / ;lhnf] agfOlbPsf] 5 . s/ kl/kfngsf qmddf cfjZos kg{] s/ ;DaGwL

;a} ;"rgfx¿ s/ k|zf;gsf] j]a;fO6df jf cGo Og6/g]6df cfwfl/t ;fdflhs

;+hfnaf6 s/bftfn] ;xh} k|fKt ug{ ;Sb5 .

!%=#= cfGtl/s /fh:j k|zf;gdf ;"rgf k|ljlwsf] k|of]u

/fh:j k|zf;gsf] Pp6f dxTjk"0f{ c+usf ?kdf /x]sf] cfGtl/s /fh:j ljefun]

cfˆgf] :yfkgfsfn b]vLg} ;"rgf k|ljwLsf] k|of]u ub}{ cfPsf] 5 . z'?df d"No

clej[l4 s/ ljefun] dfq k|of]u ub}{ cfPsf] Eof6 k|0ffnL tTsflng d"No clej[l4

s/ ljefu / s/ ljefu ufeLP/ ag]sf] xfnsf] cfGtl/s /fh:j ljefun] k|of]u

u¥of] . To; kZrft cfGtl/s /fh:j ljefun] 3]/} j6f ;"rgf k|ljlw ;DaGwL

sfo{qmdx¿ -Applications_ ljleGg ;dodf qmdfut ?kdf ljsf; ub}{ cfPsf]

5 . o;/L ljsf; ul/Psf sfo{qmdx¿ -Applications_ tn plNnv ul/Psf 5g\ .

• d"No cleal[4 s/ k|0ffnL (Value Added Tax System)

• PsLs[t /lhi6«];g (Joint Registration)

• cfo s/ k|0ffnL (Income Tax System)

• /fh:j ;+sng k|0ffnL (Revenue Accounting System)

~ 416 ~


• ljB'tLo ;|f]tdf s/ s§L k|0ffnL (e-TDS)

• ljB'tLo Kofg k|0ffnL (e-PAN)

• ljB'tLo AolQmut Kofg k|0ffnL (e-PPAN)

• ljB'tLo d"No j[l4clej[l4 s/ ljj/0f (e-VAT Return)

• ljB'tLo cg'dflgt s/ ljj/0f (e-Estimated Return)

• ljB'tLo :jo+ s/ lgwf{/0f (e-Self Assessment)

• ljB'tLo /fh:j ;+sng k|0ffnL e-RAS

• ljB'tLo cfGtl/s cg'udg k|0ffnL (e-IMS)

• ljB'tLo cGtMz'Ns k|0ffnL (e-Excise)

ljB'tLo cGtMz'Ns ljj/0f (e-Excise Return)

ef}lts lgoGq0fdf /x]sf pBf]usf] sf/f]jf/ c+lst ug{] k|0ffnL (Activity Recording System)

l:6s/ Joj:yfkg k|0ffnL Sticker Management System

cGtMz'Ns btf{ / cg'dlt Joj:yfkg (Registration and Permit Management)

• ljn k|lji6L (Bill Entry)

• ljB'tLo s'6g}lts Eof6 lkmtf{ (e-Diplomatic VAT Refund)

• l/:s O+lhg (Risk Engine)

dfly plNnlvt sfo{qmdx¿ -Applications_ ;a} :jtGq?kdf cf–cfˆg} 9+udf

Oracle Developer / PHP k|ljlwdf ljsf; ul/Psfn] ;a} k|0ffnLsf cf–cfˆg}

8f6fj]; aGg k'u]sf lyP . ljsl;t ;a} sfo{qmdx¿ -Applications_ nfO{ Ps}

k|0ffnLdf ;+of]hg ug{ / km/s km/s 8f6fj];sf] sf/0fn] ;fdGh:otf (Consistency) df cfPsf] ;d:ofnfO{ lg/fs/0f ug{ PsLs[t s/ k|0ffnL (Integrated Tax System) sf] ljsf; ul/Psf] 5 . ;fy} g]kfnsf] ljleGg lgsfodf ljsl;t sDKo"6/ k|0ffnL;+u

;"rgf cfbfg k|bfg ug{;Sg] agfpg g]kfn ;/sf/sf] Government Enterprise Architecture (GEA) cg';f/ PsLs[t s/ k|0ffnL (Integrated Tax System) ljsf;

ul/Psf] 5 .

~ 417 ~


!%=$ ;d:ofx¿

cfGtl/s /fh:j ljefun] xfn k|of]u ul//x]sf] PsLs[t s/ k|0ffnL (Integrated Tax System) sf ;fy} k'/fgf k|0ffnLdf tn pNn]lvt s]xL k|s[ofut ;d:ofx¿ 5g\ .

!%=$=! d"No clej[l4 s/df a9b} u/]sf] ljj/0f geg{] s/bftfsf] cg'kft (Non-filer) n] ubf{ k|0ffnL cgfjZos ?kdf af]lemnf] aGg uPsf]]M

d"No clej[l4 s/df ljj/0f geg{] s/bftfsf] cg'kft (Non-filer) s|dzM a9b} uPsf] 5 .

;dod} ljj/0f ga'emfpg] s/bftfsf] cg'udg ;dod} cfjZos dfqfdf x'g] gu/]sf]n]

gg—kmfOn/sf] cg'kft a9\b} u} k|0ffnLdf lg:s[o s/bftfsf] ;+Vof a9\g uPsf] xf] .

w]/} s/bftfn] sf/f]jf/ aGb u/L;s] klg sf/f]jf/ aGb ug{ eg{'kg{] ljj/0f cg';"rL !!

c1fgtfj; jf hfgfhfgL gebf{ gg—kmfOn/ a9b} uPsf] 5 . clxn] 8f6fj];df !@÷!#

aif{b]lv ljj/0f ge/]sf s/bftf lgs} e]l6G5g\ . o:tf s/bftfnfO{ cfGtl/s /fh:j

ljefu jf sfof{non] ;ls|o s/bftfsf] ;"rLaf6 x6fpg] s'g} ;/n k|s[of 5}g .

!%=$=@ a9\bf] qm]l86 Eof6 ljj/0fM

qm]l86 Eof6 ljj/0fsf] a9bf] cg'kft lgs} 7'nf] ;d:ofsf] ?kdf b]lvg yfn]sf]

5 . nuftf/ qm]l86 Eof6 ljj/0f j'emfpg] s/bftfsf] cg'udg ug{ cToGt h?/L

5 tfsL ;f+lRrs} s|]8L6 ljj/0f dfq} af+sL /xf];\ . ;;{tL{ x]bf{ v'b|f Aofkf/L

-Traders/Retailers_ x¿n] a9L s|]l86 Eof6 ljj/0f a'emfpg] u/]sf] b]lvG5 .

!%=$=# ;+zf]l3t s/ ljj/0fsf] k|0ffnLdf k|lji6L gx'gfn] cfo s/sf] k"0f{ ljj/0f cfpg g;Sg'M

xfn cfo s/sf] ;+zf]lwt s/ ljj/0f sDKo"6/ k|0ffnLdf k|lji6L gx'gfn] cfo s/sf]

k"0f{ ljj/0f ;xL?kdf lgsfNg / cfo s/ aSof}tf cg'udg ug{ ;lsPsf] 5}g .

!%=$=$ s/bftfn] s/ ljj/0f -8]—)#_ ebf{ cg';"rL !) dfkm{t bflj ug'{ kg{] ePsf]n] /fh:j ;+sng k|0ffnL af6 :jrflnt (Automatic) tj/n] tYof+s Nofpg g;Sg'M

s/bftfn] s/ ljj/0f -8]—)#_ ebf{ cg';"rL !) dfkm{t bflj ug'{ kg{] ePsf]n]

/fh:j ;+sng k|0ffnLaf6 :jrflnt (Automatic) tj/n] tYof+s Nofpg ;lsPsf]

~ 418 ~


5}g . ;fy} ;+sngsf] nflu k|of]u x'g]] ef}r/df ;|f]tdf s/ s§L ge} clu|d s/ s§L

n]lvPsf]n] ls:tf s/ / ;|f]tdf s/ s§L 5'6\ofpg g;Sgfn] :jrflnt?kdf kf]i6L+u

x'g ;s]sf] 5}g . cg';"rL !) df s/bftfsf] cfo s/ btf{ g+a/ (PAN) sf cfwf/df

ut aif{sf] df}Hbft, ;|f]tdf clu|d s§L ePsf] s/, s/bftfn] clu|d bflvn u/L

;s]]sf] (Verified) s/ /sdnfO{ :jrflnt ?kdf kf]i6L+u ug{ / :jrflnt ?kdf

kf]i6L+u x'g g;s]sf] ;|f]tdf s/ s§L Pj+ cGo s/ bflvnf dfq ef}r/ g+a/ tyf

/fh:j vftf g+j/sf cfwf/df kf]i6L+u x'g'kg]{ b]lvG5 .

!%=$=% ljB'tLo dfWodaf6 s/ ltg]{ (e-payment) k|s[ofsf] ljsf;M

ljB'tLo dfWodaf6 s/ ljj/0f eg]{ ;'ljwf x'+bf x'+b} s/bftfn] s/ ltg{ cem} klg

/fh:j bflvn x'g] tf]lsPsf] a}+sdf jf sfof{nodf hfg' kg]{ afWotf 5 . s/bftfnfO{

;'ljwf lbgsf] nflu ljB'tLo dfWodaf6 s/ ltg]{ (e-payment) k|s[ofsf] af/]df

Jofks lzIff tyf k|lzIf0fsf] cfjZostf 5 .

!%=$=^ 3/ axfn s/, :jf:y ;]jf s/ / lzIff s/ PsLs[t s/ k|0ffnLdf ;dfj]z gePsf]M

xfn 3/ axfn s/, :jf:y ;]jf s/ / lzIff ;]jf z'Ns PsLs[t s/ k|0ffnLdf

;dfj]z ePsf] 5}g . o;n] ubf{ oL tLgj6f If]qsf] /fh:j ;+sng k|0ffnLaf6

;+sng ePsf] /fh:jsf] tYof+s dfq k|fKt x'G5 . :jf:y ;]jf s/ / lzIff ;]jf

z'Nsdf s/bftfsf] klxrfg ePsf]n] cg'udg / k|0ffnL agfpg ;lhnf] b]lvG5

t/ 3/ axfn s/ df s/bftfsf] klxrfg ufx|f] x'g] x'gfn] cg'udg ug{ sl7g

b]lvPsf] 5 .

!%=$=& cGtMz'Nssf] lgoldt cg'udgsf] cefjdf k|fKt ljj/0fsf] z'4tf Plsg ug{ g;lsg]M

cGtMz'Nssf] ljj/0f klg ljB'tLo dfWodaf6 dfl;s ?kdf ;+sng x'g] u/]sf] 5 .

t/ lgoldt cg'udgsf] cefjdf k|fKt ePsf o:tf ljj/0fsf] z'4tf Plsg ug{

;lsg] cfwf/ alnof] 5}g . ;fy} ljj/0f ga'emfpg] s/bftf (Non-filer) sf] cg'udg

klg ePsf] 5}g . cGtMz'Nsdf btf{ ePsf s/bftfdf klg s:n] cGtMz'Ns ljj/0f

a'emfpg' kg]{ xf] eGg]df låljwf 5 . To;sf/0fn] s:n] cGtMz'Ns ljj/0f a'emfpg'

~ 419 ~


kg]{ xf] / s:n] cGtMz'Ns ljj/0f a'emfpg' gkg]{ xf] :ki6 x'g' h?/L b]lvG5 . Eof6df

h:tf] ljj/0f ga'emfPdf h/Ljfgfsf] Joj:yf klg 5}g .

!%=$=* ef}lts lgoGq0fdf /x]sf pBf]usf] sf/f]jf/ clen]vg k|0ffnL (Activity Recording System) sf] ;Lldt k|of]u M

ef}lts lgoGq0fdf /x]sf pBf]usf] sf/f]jf/ clen]vg k|0ffnL (Activity Recording System) b'O{j6f pBf]udf afx]s c? pBf]ux¿df k|of]udf cfpg ;s]sf] 5}g .

ef}lts lgoGq0fdf /x]sf pBf]ux¿sf] lgoldt cg'udg / ljefuaf6} pBf]ux¿sf]

;Dk"0f{ ultljlw yfxf kfpg of] k|0ffnL k|of]u ug{ h?/L 5 .

!%=$=( l:6s/ Joj:yfkg k|0ffnL k|of]udf gcfPsf]M

:6Ls/sf] :6ssf] cBfjlws n]vf gePsf] sf/0fn] l:6s/ Joj:yfkg k|0ffnL klg

k|of]udf cfpg ;s]sf] 5}g . :6Ls/sf] :6ssf] cBfjlws n]vf /fVg / eljiodf

rflxg] :6Ls/sf] cg'dfg ug{ l:6s/ Aoj:yfkg k|0ffnL k|of]u ug{ h?/L 5 .

!%=$=!) l/:s O+lhgsf] ;Lldt k|of]uM

cfGtl/s /fh:j ljefun] s/ 5Ng] hf]lvd ePsf s/bftf cg'dfg nufpg l/:s

O+lhg k|of]u ub}{ cfPsf] 5 . of] k|ljlwnfO cem} k|efjzfnL agfpg lgoldt cWoog

/ ljsf; ub}{ nUg Pa+ ;f]xL cfwf/df n]vfkl/If0f Pa+ cGo 5fglagsf] nflu 5gf}6

;d]t ug]{ k|s[of k|efasf/L agfpg h?/L 5 .

!%=$=!! s/bftfsf] ljj/l0fsf -Profile_ tof/ gx'g'M

s/bftfn] k]z u/]s]f ljj/0fnfO{ ;+;fwg -Processing_ u/L s/bftf ljj/l0fsf

tof/ ug]{ / To;jf6 ;"rgfx¿ bf]xg ug{] Joj:yf 5}g .

!%=$=!@ ljleGg s/x¿aLr ;"rgfsf] lgjf{w Pj+ lg/Gt/ k|jfx x'g g;Sg'M

cfGtl/s /fh:j ljefusf] ljleGg vfnsf ;"rgf k|ljlw k|0ffnL Plss[t ug{sf nflu

Plss[t s/ k|0ffnLsf] ljsf; ul/P klg ljleGg k|sf/sf s/x¿ ljr Pscfk;df

lg/Gt/ / lgjf{w ;"rgfsf] k|jfx ug{] Joj:yf 5}g .

~ 420 ~


!%=$=!# aSof}tf /xg uPsf] /sdsf] ;"rgf ;dodf k|jfx ug{ g;lsPsf]M

xfn k|of]udf /x]sf] Software df s/bftfn] s'g} dlxgfsf] s/ ljj/0f ;lxt

bflvnf u/]sf] /sddWo] k|0ffnLdf s]lx /sd jf+ls b]vLPsf] xsdf To:tf] /sd

c;'n u/L jf+ls /sd dfq s|]l86 ug]{ x'+bf s/bftfs} hfgsf/L ljgf Go"g ePs}

;do b]vL z'Ns tyf hl/jfgf nfUb} hfg] l:ylt 5 . s'g} dlxgfdf ljj/0f k|fKt

gePsf] Pj+ s]lx /sd s'g} sf/0fn] gk'u]sf] b]lvPsf] xsdf s/bftfnfO{ ;"rgf

hf/L x'g] (Online email jf6}_ Joj:yf ldnfpg ;s] s/bftfx¿sf] ljZjf; lhTg

;lsg] x'G5 . s/ ljj/0f bflvnf ug{] k|s[of Online e} ;s]sf] cj:yfdf To:tf

;"rgf k|jfx ug{ ;lsG5 . o;jf6 jSof}tf x'g uPsf] /sdnfO{ s/bftfnfO{ ;do

d} hfgsf/L lbg ;lsg] x'+bf jSof}tf /sd klg ;do d} c;'n ug{ ;xof]u k'Ug]

b]lvG5 . o:tf] Online ;"rgfnfO{ k|f/lDes k|ltj]bg (Inception Report) dfgL s/

clws[tx¿sf nflu s/bftf pk/ ;dod} lgu/fgL /fvL sf/jfO{ ug{ ;d]t ;/n

x'g] x'G5 .

!%=% ;'emfj

ljefuaf6 k|of]udf NofOPsf ;"rgf k|ljlwdf cfwfl/t sfo{qmdx¿ -Application_ tyf tYof+s (Data) sf] ;'/Iff tyf tYof+s s]Gb| (Data Center) df k|fs[lts ljkb\sf

;fy} dfgjs[t k|sf]kaf6 l;h{gf x'g] k|lts"n cj:yfdf s/bftfsf] 8f6fnfO{ ;'/lIft

?kdf k'gk|f{lKt -Recover_ u/L Joj;flos lg/Gt/tf (Business Continuity) sfod

ug{ ljefun] sd hf]lvdo'Qm jf km/s e'sDkLo If]qdf Disaster Recovery Center tof/ u/L k|of]udf Nofpg' kb{5 .

ljefudf ;+rfngdf /x]sf] k|0ffnL afx\o 3';k}7 -Intrusion/Hacking_ af6 slt

;'/lIft 5 / To;df s] ;'wf/ ug{' kb{5 egL k|To]s @÷@ jif{df :jtGq JolQm jf

lgsfoaf6 k|0ffnLsf] k/LIf0f -Information System Audit_ tyf :jLs[lt k|fKt

3';k}l7of -Licensed/Ethical Hacker_ af6 k/LIf0f -Testing_ u/fpg' kb{5 .

ljefuaf6 k|jfx ul/g] Web-based ljB'tLo ;]jfx¿df s'g} Ps dfq ISP ;+u

lge{/ /x+bf p;sf] ;d:ofn] e-system grNg] cj:yf l;h{gf x'g ;Sg] ePsf]n]

b'O{ km/s–km/s ISP af6 cltl/Qm -Redundent_ ;]jf lnO{ pRr pknAwtf -High Availability_ u/fpg] Joj:yf ug{' kb{5 .

~ 421 ~


ljefun] ljsf; u/]sf] Excise Management System k|efjsf/L ?kdf sfof{Gjog

x'g g;ls/x]sf] cj:yf ljBdfg /x]sf] / ;f] k|0ffnL ;d]t ITS sf] pk–k|0ffnLsf]

?kdf /xg] u/L Software tof/ e};s]sf] ;Gbe{df pQm k|0ffnL ;+rfng ug{] qmddf

b]vfk/]sf ;d:ofsf] lg/fs/0f ub}{ clgjfo{ k|of]udf Nofpg] u/L sfof{Gjogdf ul/g'

kb{5 .

s/bftfsf] ck]Iff cg'?k l56f], 5l/tf] tyf u'0f:t/Lo ;]jf k|bfg ug{sf nflu

s/bftfn] cGo s/bftfn] lbPsf] cfˆgf] s/ ;DaGwL ;"rgf -h:t}, cfo s/ ljj/0f

;+u ;DalGwt cg';"rL !# sf] ljj/0f, d"No cleal4 s/ ;+u ;DalGwt ?= !)),)))

eGbf a9L sf/f]af/sf] ljj/0f_ cfkm} ljB'tLo dfWodaf6 x]g{ ;Sg] -Read Only_ ;'ljwf k|bfg ug]{] Joj:yf ug{' kb{5 .

lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ nfUg] ;+3 ;+:yfx¿af6 lgoldt ?kdf ljj/0f

;+sng ug{sf] nflu cfjZos 9+frfx¿sf] ljsf; u/L Integrated Tax System (ITS) df cfa4 x'g] u/L lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ Joj:yfkg k|0ffnLsf]

ljsf; ug{' kb{5 .

cfGtl/s /fh:j ljefuaf6 ljleGg ;dodf ePsf lg0f{ox¿ tyf dxTjk"0f{

sfuhftx¿nfO{ ljB'tLo ?kdf Jojl:yt e08f/0f tyf vf]hLsf] nflu Document Management System tof/ u/L k|of]udf Nofpg' kb{5 .

s/bftfn] 7]ufgf kl/jt{g, zfvf sfof{no yk h:tf hfgsf/Lx¿ laefusf]

Webbased Document Management System df Upload u/L ;DalGwt

sfof{nonfO{ hfgsf/L u/fpg ;Sg] Joj:yf ug'{ kb{5 .

dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf tyf gu/f]Gd'v ufp+ ljsf;

;ldltx¿n] Jofj;flos Pj+ lghL cfjf;sf] nflu gS;f tyf lgdf{0f :jLs[lt k|bfg

u/]sf], lgdf{0f ;DkGg ePsf] ejgx¿sf] tYof+s ;f]em} pQm ;ˆ6j]o/df Upload ug]{ u/L k|aGw ug{ Outsourcing ug'{ kb{5 . ;fy} 3/ axfn s/ ;j]{If0f u/L

;+sng ePsf ;"rgfx¿nfO{ k|ljli6 ug]{ / ;"rgf ;|f]t lgdf{0f ug{ House Rent Managment Software lgdf{0f ug' kb{5 .

cfGtl/s /fh:j ljefun] ljsf; u/]sf] ICT Guideline sf] cfwf/df sfof{Gjogdf

/x]sf tyf eljiodf sfof{Gjogdf cfpg] sDKo'6/ k|0ffnLx¿nfO{ Jojl:yt ug'{sf

~ 422 ~


;fy} ;f]xL Guideline sf] cfwf/df ljefun] sfof{Gjogdf NofPsf sDKo'6/

k|0ffnLx¿nfO{ Jojl:yt ?kdf ;+rfng ug{sf] nflu Standard Operating Procedure (SOP) ;d]t tof/ u/L sfof{Gjogdf Nofpg' kb{5 .

cy{ dGqfno, eG;f/ ljefu, /fh:j cg';Gwfg ljefu, ;DklQ z4Ls/0f cg';Gwfg

ljefu / cfGtl/s /fh:j ljefu aLr Integrated Information Mechanism sf]

ljsf; u/L Read Only Access ;"rgfsf] Joj:yf ug'{ kb{5 .

cGt/ lgsfo ;"rgf ;+hfn lgdf{0f u/L cfly{s tyf ljQLo sf/f]af/sf] ;"rgf ;+sng

ug{ PsLs[t s/bftf ;"rgf Joj:yfkg k|0ffnL -TIMS_ sf] ljsf; ug{ cfGtl/s

/fh:j ljefu, dfnkf]t sfof{no, sf]if tyf n]vf lgoGqs sfof{no÷dxfn]vf

lgoGqs sfof{no, oftfoft Joj:yf ljefu, jfl0fHo ljefu, sDkgL /lhi6f/sf]

sfof{no, pBf]u ljefu, ;fgf tyf 3/]n' pBf]u ljefu / g]kfn /fi6« j}+s ;+u Data Inter—Link ug]{ Joj:yf ug{' kb{5 .

rfn' cfly{s jif{af6 ;Dk"0f{ sf]if tyf n]vf lgoGqs sfof{nox¿df Treasury Singal Account (TSA) nfu" e} ;s]sf] kl/k|]Ifdf 7]Ssf tyf lgdf{0f Joj;fo

nufotnfO{ cg'udg tyf cg';Gwfg ug{ ;xh agfpg ;Dk"0f{ e'QmfgL ljj/0f sf]if

tyf n]vf lgoGqs sfof{nox¿af6 /sd e'QmfgL x'+bfsf] cj:yfdf l;w} s/bftfsf]

PAN sf] e'QmfgL ljj/0fdf Reflect ug{ ;lsg] u/L sf]if tyf n]vf lgoGqs

sfof{nox¿ / cfGtl/s /fh:j ljefu ljr Link ug]{ ;DaGwdf cfjZos cWoog

u/L sfof{Gjog ul/g' kb{5 .

cfGtl/s /fh:j ljefu / sDkgL /lhi6«f/ sfof{nosf] ;"rgf k|0ffnLx¿ aLrsf]

Interconnection af6 sDkgL btf{ ubf{s} ;dodf PAN ;d]t Reserve ul/lbg] Joj:yf /x]sf]df ca Toxf+ btf{ ubf{ k|:t't u/]sf] s/bftfsf] ljj/0f ;d]t ljB'tLo

k|0ffnLaf6} ITS df cfpg] Joj:yf u/L sDkgL btf{ / :yfoL n]vf gDj/ btf{ ug]{

sfo{nfO{ l56f] 5l/tf] agfpg' kb{5 . o:tf] ;"rgf k|0ffnL eG;f/ ljefu nufot

cGo d'Vo lgodgsf/L lgsfox¿df ;d]t lj:tf/ ug{] Joj:yf ug{' kb{5 .

cfGtl/s /fh:j ljefuaf6 k|bfg ul/g] PAN Validation nufotsf Service Sharing sf] nflu cWoog u/L ;fj{hlgs vl/b cg'udg sfof{no, e"ld;'wf/ Joj:yfkg

ljefu nufot ;DalGwt lgsfox¿nfO{ pknAw u/fpg] Joj:yf ug{' kb{5 .

~ 423 ~


s/ bflvnf ug{] sfdnfO{ ;xh agfpg xfn /fh:j ;+sng ub}{ cfPsf a}+sx¿sf]

;a} zfvf -Any Branch Banking System, ABBS) x¿sf cltl/Qm cGo a}+sx¿sf

zfvfx¿ ;d]tjf6 ljB'tLo dfWodaf6 s/ bflvnf ug{ ;Sg] k|0ffnLsf] nflu e/kbf]{

Payment Gateway k4ltsf] ljsf; u/L nfu" ug{' kb{5 .

s/bftfn] cfˆgf] PAN sf] cfwf/df :jod\ bflvnf u/]sf] cfo laa/0f nufot

clGtd ?kn] s§L x'g] e'QmfgL Pa+ s/ bflvnf ;d]t Plss[t ?kdf System af6}

pknAw ug{ ;Sg] k|0ffnL ljsf; ug'{ kb{5 .

s/bftfsf] ljj/0f cBfjlws ug]{ qmddf s/bftf btf{ x'+bf eg]{ cg';"rL ! nfO{

kl/dfh{g u/L KYT (Know Your Taxpayer) kmf/fd agfO{ cem a9L ;"rgfd"ns

agfpg] / cfo ljj/0f tyf ;f];+u cknf]8 ug]{ ul/Psf sf/f]jf/x¿ OG6«L ug]{

Joj:yf ldnfpg cWoog u/L Ps lglZrt 9+f+rf ljsf; u/L k|of]udf Nofpg' kb{5 .

s/ k/LIf0fsf] nflu 5gf}6 ubf{ xfn k|of]udf NofOPsf] Risk Engine tyf

kl/;"rsx¿nfO{ kl/dfh{g u/L ;f] kl/;"rsx¿sf cfwf/df 5gf}6 ul/Psf]

s/bftfsf] sf/f]af/ k/LIf0f u/L pQm kl/;"rs cg';f/ l;h{gf ePsf] s/ bfloTj

cflbsf] ;"rgf ;+sng ;+oGq -Information Collection Mechanism_ lgdf{0f ug{'

kb{5 . ;f] Risk Engine tyf kl/;"rsx¿sf] k|efjsfl/tf cWoog u/L ;do

;dodf cfjZos kl/dfh{g u/L /xg' kb{5 .

k|fKt ePsf ;j} k|sf/sf s/ ljj/0fx¿nfO{ ;+;fwg -Processing_ u/L s/bftfsf]

ljj/l0fsf tof/ ug{' kb{5 .

ljj/0f ga'emfpg] s/bftfsf] btf{ vf/]h jf lg:s[o s/bftfsf] ?kdf nfg] Joj:yf

ul/g' kb{5 .

cfo s/sf] ;+zf]lwt s/ ljj/0fnfO{ PsLs[t s/ k|0ffnLdf k|lji6 ul/g' kb{5 .

s/bftfnfO{ ;dod} ;+rf/ ;Dks{ :yflkt ;"rgf, hfgsf/L, cflb lbgsf nflu

SMS, email h:tf k4ltnfO{ :jrflnt ?kdf ;+rfng x'g] Joj:yf ug{' kb{5 .

!%=^ eG;f/ k|zf;gdf ;"rgf k|ljlwsf] cj:yf / ;'wf/

/fh:j k|zf;gsf] csf]{ dxTjk"0f{ c+usf] ?kdf /x]sf] e+;f/ k|zf;gdf klg ;"rgf

k|ljlwsf] k|of]u a9\bf] 5 . eG;f/ ljefun] eG;f/ hf+rkf;sf nflu 8]:s6kdf

~ 424 ~


cfwfl/t cfl;s'8f±± -ASYCUDA++_ sf] k|of]u ul//x]sf] 5 . of] k|0ffnL cGs6f8

-UNCTAD_ åf/f ljsf; ul/Psf] xf] .

!%=^=! jt{dfg l:ylt

xfn sfo{If]q -Functional Area_ sf] ;Gbe{df lgDglnlvt df]8'nx¿ k|of]udf÷

sfof{Gjogdf 5g\ .

• a|f]s/ df]8'n -tYof+s k|ljli6_ (Broker Module (Data entry)

• eG;f/ hf+rkf; df]8'n -hf+rkf; k|lqmof / d"Nof+sg_ (Customs Clearance Module (Clearance process-> Assessment)

• Psfpl06+u df]8'n (Accounting Module)

• hf]lvd Joj:yfkg -rogfTds_ df]8'n (Risk Management (Selectivity) Module)

lqe'jg ljdfg:yn eG;f/ sfof{nodf cfl;s'8f±± ;+u} sf]l/ogåf/f ljsl;t

ofq' hf+rkf; k|0ffnL -Customs UNIPASS International Agency- CUPIA_ klg

k|of]udf /x]sf] 5 .

oL df]8'nx¿n] lgDglnlvt tYof+snfO{ kl/u|x0f -Data Capture_ ub{5g\ .

• cfoft÷lgof{tsf ljj/0f -Kofg, gfd, 7]ufgf_ (Importer & Exporter Detail (PAN, Name, Address))

• Pr P; sf]8 / d"Nof+sg /sd ;lxt dfn;dfgsf] ljj/0f (Good’s description with HS code and valuation amount)

• 9'jfgLsf] dfWod (Means of Transportation)

• /sd ;lxt dxz"n / s/sf b/x¿ (Duties &Tax rates with amount)

• Ph]06 ;DaGwL ;"rgf (Agents Information)

oL k|0ffnLx¿ k|To]s eG;f/ sfof{nodf ljs]Gb|Lt u|fxs ;e{/df cfwfl/t 5 .

eG;f/ ljefun] P; cf] P -SOA_ df cfwfl/t / j]a ;]jf ;Ifd -Web Service Enabled_ cfl;s'8f jN8{ k|0ffnL -ASYCUDA World System_ k|of]udf Nofpg]

~ 425 ~


qmddf /x]sf] 5 . o; sfdsf] nflu km]a|'c/L @)!% b]lv g} kl/of]hgfsf] yfngL e}

;s]sf] 5 .

clen]v cBfjlws ug{] ;Gbe{df lgDglnlvt pkfox¿nfO{ pkof]udf NofOPsf] 5M

• Ph]06 gjLs/0f .

• of]Uo÷cof]Uo÷lgnlDat cfoft÷lgof{tstf{ .

• k|To]s cfly{s jif{sf cBfjlws ul/Psf] dxz"n .

• ljb]zL d'b|fsf] ljlgdo b/ .

• hf]lvd k|f]kmfOnx¿ .

• dfna:t'x¿ .

• ;Demf}tfx¿ -l8:sfp06 sf]8x¿_ .

!%=^=@ ;'emfj

eG;f/ k|zf;gnfO{ cGt/f{li6«o dfkb08sf] agfpgsf nflu ;"rgf k|ljlw / :jrflnt

pks/0fx¿sf] clws k|of]u ug{] .

d'Vo -Core_ sfo{ut ultljlwx¿nfO{ :jrfngdf n}hfgsf nflu —

• j]a cfwfl/t cfl;s'8f jN8{ k|0ffnLnfO{ sfof{Gjog ug{] .

• cfl;s'8f jN8{df pknAw clwsf+z ;'ljwfx¿ -Modules_ nfO{ pkof]u ug{

tbg'?k eG;f/ k|lqmofx¿ ;d]tnfO{ kl/dfh{g ug{] .

• cfl;s'8fn] g;d]6]sf eG;f/sf cGo sfo{x¿ ;d]tnfO{ sDk'6/Ls[t ug{] . o;/L

sDk'6/Ls[t ubf{ Core System sf] Sub-system sf] ?kdf k|0ffnL ljsf; u/L

;Dk"0f{ eG;f/ k|zf;gnfO{ sfuhft lalxg eG;f/ k|zf;gdf ?kfGt/0f ug{] .

• cfGtl/s /fh:j ljefu, NkfG6 Sjf/]06fOg, kz' Sjf/]6fOg, pBf]u jfl0fHodxf;+3,

RofDa/ ckm sd;{, k|m]6\ km/jf{8;{, cflb h:tf lxtwf/s -Stakeholder_ Ph]G;Lx¿;+u OG6/km]; PsLs[t ug{sf nflu g]kfn /fli6|\o Psåf/ -Nepal National Single Window – NNSW_ nfO{ ;s];Dd l56f] sfof{Gjogdf Nofpg]] .

~ 426 ~


• lgsf;L k}7f/L Jofkf/df afXo lgsfonfO{ cfa4 ug{ Psåf/ k|0ffnLsf] ljsf;

ug{] / o; k|0ffnLnfO{ eG;f/ k|zf;gdf nfu" ug{ nfluPsf] cfl;s'8f jN8{

k|0ffnL;+u cfa4 ug{] .

• sG6]g/ :Sofg/, PS;/] d]lzg nufotsf :jrflnt pks/0fx¿sf] pkof]u u/L

dfgjLo hfFrkf; k|0ffnLnfO{ Go"gLs/0f ug]{ .

• hf]lvddf cfwfl/t hf+rkf; k|0ffnLnfO{ d"t{?k lbg s]Gb|Ls[t Online hf+rkf;

k|0ffnLnfO{ cjnDag ug{] .

• cy{dGqfno cGt/utsf lgsfox¿jLr eG;f/sf] tYof+s :jrflnt pknAw

x'g] Joj:yf ug'{ kg{] .

• :jrfng k|0ffnLsf] lbuf]kgsf nflu k|lt k|1fkgkq sDKo'6/ kmL c;"n u/L

k|0ffnL lbuf]kgdf nufpg pko'St x'g] .

eG;f/ k|zf;gdf ;+nUg hgzlQm ;"rgf k|ljlwd}qL jgfpg pTk|]l/t ug{] .

eG;f/ :jrfngnfO{ lbuf]kgf lbg eG;f/ k|zf;gsf] ;+u7gdf ;"rgf k|ljlw ;DalGwt

Joj:yfnfO{ k'g;+{/rgf u/L k|0ffnLnfO{ lgjf{w Pj+ k|efjsf/L9+ujf6 ;+rfng ug{

cfjZos ;+Vofdf k|fljlws sd{rf/Lx¿, ljlzi6 Ifdtf ePsf k|fljlwsx¿nfO{

s/f/df lng] Joj:yf x'g' kb{5 . pRr :t/sf z}lIfs ;+:yfx¿;+u ;dembf/Lkq

(MOU) u/]/ tL ;+:yfx¿af6 pQL0f{ ePsf (Passout) d]wfjL 5fq5fqfx¿nfO{

k|lzIffly{ (Intern) sf] ?kdf lng ;Sg] Joj:yf ug{] .

jfl0fHo tyf cfk"lt{ dGqfnosf] ;xof]udf cfoft÷lgof{t sf]8 ;DaGwL sDk'6/

k|0ffnL ljsf; u/L ! jif{ leq sfof{Gjog ug{] .

~ 427 ~

k|zf;sLo k'g/fjnf]sg tyf k'g/fj]bg

cWofo

!^


!^=!= kl/ro

g]kfnsf] cGtl/d ;+ljwfg, @)^# sf] wf/f *( df sfg"g adf]lhd afx]s s'g} s/

nufOg] / p7fOg] 5}g eGg] :ki6 ;+j}wflgs Joj:yf ul/Psf] 5 . /fHon] sfg"g

jdf]lhd s/ nufpg / c;'n pk/ ug{ ;Sb5 . s'g s'g If]qdf s/ nufpg] / s] s;/L

c;"n pk/ ug]{ eGg] s'/fx¿ ljwflosfåf/f lgld{t sfg"gn] lgwf{/0f u/]sf] 5 . s/

;DaGwL sfg"gsf] clwgdf /x]/ s/ lgwf{/0f / ;+sng ug]{ ul/G5 . /fh:j k|zf;g;+u

;DalGwt P]g lgodsf] sfof{Gjogsf] s|ddf cfOk/]sf låljwfx¿sf ;DaGwdf /fh:j

k|zf;g, /fh:j GofofwLs/0f / cbfntx¿af6 JofVof x'Gf] u/]sf] 5 .

jt{dfg s/x¿ :jo+ s/ lgwf{/0fsf] l;4fGtdf cfwfl/t eP klg P]g cg';f/

s/ clws[tn] s/ lgwf{/0f ug{ jf s/bftfn] u/]sf] s/ lgwf{/0fnfO{ ;+zf]wg ug{

;Sb5 . s/ clws[tn] u/]sf] lg0f{o pk/ s/bftfsf] lrQ gj'em\g ;Sb5 . o:tf]

cj:yfdf s/bftfn] sfg"gL pkrf/ vf]Hg kfp+5 . o;sf] nflu ;j{k|yd s/

k|zf;g cGtu{tsf] dflyNnf] txdf k'g/fjnf]sg x'g] Joj:yf 5 h;nfO{ k|zf;sLo

k'g/fjnf]sg elgG5 . k|zf;sLo k'g/fjf]nsgsf] Joj:yfaf6 sltko d'2fx¿

k|zf;lgs txd} 6'+lug] x'G5g\ .

k|zf;sLo k'g/fjnf]sgåf/f ul/Psf] lg0f{o pk/ klg lrQ gj'em]df s/sf] nflu v8f

ul/Psf] k'g/fj]bg ;DaGwL ljz]if lgsfo jf ;fdfGo Goflos lgsfodf k'g/fj]bg

lbg kfpg] Joj:Yff 5 . s/ sfg"gsf] ;+/If0fsf nflu sfg"g tyf Gofosf dfGo

l;¢fGtdf cfwfl/t k|efjsf/L k'g/fjnf]sg tyf k'g/fj]bg k|0ffnL / kf/bz{L{ tyf

pQ/bfloTjk"0f{ lg0f{o k|s[ofsf] dxTjk"0f{ e"ldsf /xG5 .

~ 428 ~


!^=@= k|zf;sLo k'g/fjnf]sg

cfo s/, d"No clej[l4 s/ tyf cGtMz'Ns :jo+ s/ lgwf{/0fsf] l;4fGtdf

cfwfl/t ePsfn] oL s/x¿sf] s/bftf :jo+n] lgwf{/0f u/]/ tf]lsPsf] ;doleq}

s/ ltg'{kg]{ Joj:yf 5 . cfo s/ P]g, @)%* cg';f/ s/bftfn] u/]sf] s/ lgwf{/0f

;xL gePdf dfq s/ clws[tn] s/bftfsf] ;+zf]lwt s/ lgwf{/0f ug{ ;Sg] Joj:yf

5 . o;}u/L s/bftfn] Dofbleq cfo ljj/0f k]; gu/]klg tf]lsPsf] Dofb leq g}

ljj/0f k]; u/]sf] dflgg] Joj:yf /x]sf] / o:tf] ca:yfdf ljefun] s/bftfnfO{

lnlvt cfb]z lbO{ ;+zo s/ lgwf{/0f (Jeopardy Assessment) ug{ ;Sg] Joj:yf

/x]sf] 5 . o:tf s/ lgwf{/0fx¿ ;Gtf]ifhgs gePsf] nfu]df cfGtl/s /fh:j

ljefun] ;+zf]wg ug{ ;Qm5 . d"No j[l4clej[l4 s/ tkm{ ljqmLdf ;+sng ug'{

kg]{ s/ ;+sng gu/]df jf s§L bfjL ug{ kfpg] eGbf a9L bfjL u/]sf] cflb

cj:yfdf s/ clws[tn] s/bftfsf] s/ lgwf{/0f ug{;Sg] sfg"gL k|fjwfg 5 eg]

cGtMz'Ns nfUg] j:t'df tf]lsPsf] b/n] cGtMz'Ns gp7fPdf jf tf]lsPsf] b/eGbf

sd b/n] cGtMz'Ns p7fPdf cGtMz'Ns lgwf{/0f ug{ ;Sg] Joj:yf cGtMz'Ns P]gdf

/x]sf] 5 .

cfo s/sf ;DaGwdf s/ clws[tn] u/]sf] s/ lgwf{/0f jf ;+zf]lwt s/ lgwf{/0f

dfly s/bftf ;Gt'i6 gePdf To:tf] lg0f{o lj?4 k'g/fjnf]sgsf nflu cfGtl/s

/fh:j ljefusf] dxflgb]{zs ;dIf lgj]bg lbg ;Sg] / ;f] pk/ dxflgb]{zsn]

^) lbg leq lg0f{o glbPdf s/bftfn] To:tf] lgj]bg c:jLs[t ePsf] dfgL ;f]

lj?4 pkNnf] Goflos k|s[of z'? ug{ ;Sg] Joj:yf 5 . o:t} k'g/fjnf]sg ;DaGwL

Joj:yf d"No clej[l4 s/sf ;DjGwdf klg nfu" ul/Psf] 5 .

cGtMz'Ns ;DjGwdf klg k'g/fjnf]sg jf k'g/fj]bg ;DaGwL Joj:yf ul/Psf] 5 .

cGtMz'Ns clws[tn] cGtMz'Ns c;'n ug]{ ;Gbe{df cGtMz'Ns sfg"gsf] kfng

gu/L jf clgoldt jf nfk/jfxL u/]sf] sf/0fn] cGtMz'Nssf] bfloTj a9\g uPsf]

5 eGg] nfu]df s/bftfn] cGtMz'Ns nufpg] cfb]z k|fKt ePsf] ldltn] #% lbg

leq cfGtl/s /fh:j ljefusf] dxflgb]{zs ;dIf k'g/fjnf]sgsf nflu lgj]bg lbg

;Sb5 . To:tf] lgj]bg pk/ dxflgb]{zsn] 5fgljg u/L pko'Qm b]v]df To:tf] cfb]z

/2 u/L k'gM cGtMz'Ns c;'n ug{ cfb]z lbg ;Sg] Joj:yf 5 . o:tf] lgj]bg pk/

dxflgb]{zsn] ^) lbg leq lg0f{o lbO;Sg' kb{5 .

~ 429 ~


eG;f/ P]g, @)^$ sf] bkmf ̂ # df æeG;f/ clws[t jf eG;f/ sfof{nosf] sd{rf/Ln]

of] P]g jf o; P]g cGtu{t ag]sf] lgod ljk/Lt s'g} sfd u/]sf] jf /fh:jdf xflg

k'¥ofPsf] jf lgsf;Lstf{ jf k}7f/Lstf{nfO{ ablgotk"j{s b'Mv lbg] lgotn] dfq s'g}

sfd u/]sf] 5 eGg] s'/fdf ljZjf; ug'{ kg]{ dgfl;a sf/0f ePdf eG;f/ clws[tsf]

xsdf dxflgb]{zs ;dIf / eG;f/ sfof{nosf] sd{rf/Lsf] xsdf eG;f/ clws[t

;dIf ph'/L lbg ;lsg]5Æ eGg] Joj:yf 5 .

!^=#= k'g/fj]bg

cfo s/, d"No clej[l4 s/ tyf cGtMz'Nssf] ;Gbe{df k|zf;sLo k'g/fjnf]sgsf]

nflu lgj]bg lbPsf] ldltn] ^) lbg leq lg0f{o gePdf jf cfGtl/s /fh:j

ljefusf dxflgb]{zssf] lg0f{o dfly lrQ ga'em]df s/bftfn] ;f] lg0f{osf] ;"rgf

kfPsf] ldltn] #% lbg leq /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Sg] Joj:yf

5 . s/ clws[tn] u/]sf] cGtMz'Ns P]gsf] bkmf !^ sf] pkbkmf -!_, -@_, -#_ / -$_

sf] lg0f{odf lrQ ga'em]df s/bftfn] l;w} /fh:j Gofoflws/0fdf k'g/fj]bg lbg'

kg]{ Joj:yf 5 .

dlb/f P]g, @)#! sf] bkmf !$ adf]lhd bkmf !! cGtu{tsf] b'Mv lbg] lgotn]

vfgtnf;L, sAhf jf lu/ˆtf/ u/] u/fPsf] ljifo;+u ;DalGwt d'2fsf] ;'? sf/jfxL

/ lsgf/f ug]{ clwsf/ g]kfn ;/sf/n] tf]lslbPsf] clwsf/LnfO{ x'g] Joj:yf 5 .

;f] afx]s cGo d'2fsf] ;'? sf/jfxL / lsgf/f ug]{ clwsf/ cGtMz'Ns clws[tnfO{

x'g] Joj:yf 5 . ;f] P]gsf] bkmf !% adf]lhd g]kfn ;/sf/n] tf]lslbPsf] clwsf/Ln]

u/]sf] lg0f{o pk/ k'g/fj]bg cbfntdf / cGtMz'Ns clws[tn] u/]sf] lg0f{o pk/

/fh:j Gofoflws/0fdf k'g/fj]bg nfUg] Joj:yf 5 .

eG;f/ clws[tn] eG;f/ P]g, @)^$ sf] bkmf !# adf]lhd u/]sf]] eG;f/ dxz'n

lgwf{/0f ;DaGwL lg0f{o pk/ d"Nof+sg k'g/fjnf]sg ;ldlt ;dIf lgj]bg lbg

;lsg] / ;ldltn] u/]sf] lg0f{o pk/ / eG;f/ clws[tn] u/]sf cGo lg0f{o pk/

/fh:j Gofoflws/0fdf k'g/fj]bg nfUg] Joj:yf 5 .

/fh:j Gofoflws0f P]g, @)#! adf]lhd /fh:j Gofoflws/0faf6 ePsf] km};nf pk/

l;w} k'g/fj]bg nfUg] Joj:yf 5}g . t;y{ /fh:j Gofoflws/0faf6 ePsf] km};nfnfO{

clGtd km};nf dflgG5 . /fh:j Gofoflws/0f P]g, @)#! sf] bkmf * df clwsf/

~ 430 ~


If]qsf] k|Zg, a'em\g' kg]{ k|df0f ga'em]sf] jf a'e\mg gx'g] k|df0f a'em]sf] k|Zg jf

afWofTds ?kdf kfng ug'{ kg]{ sfo{ljlw ;DaGwL sfg"gsf] pNn+3g ePsf] k|Zg,

u+le/ sfg"gL q'6L ;DaGwL k|Zgdf k|ToIf sfg"gL q'6L ePsf] b]lvPsf]] cj:yfdf

;jf]{Rr cbfntdf k'g/fj]bgsf] cg'dltsf] lgj]bg lbg ;lsg] Joj:yf 5 .

ljBdfg cj:yf

cfGtl/s /fh:j ljefu cGtu{tsf sfof{nox¿af6 ePsf] s/ lgwf{/0f pk/ lrQ

ga'emL k|zf;sLo k'g/fjnf]sg tyf k'g/fj]bgdf uPsf s/bftfsf] ;+Vof klg lgs}

7"nf] 5 . s/ lgwf{/0f pk/ lrQ ga'emL k|zf;sLo k'g/fjnf]sgsf] nflu cfGtl/s

/fh:j ljefudf cfPsf km5\of]{6 x'g afFsL s/bftfx¿sf] ;+Vof @)&! sflt{s

d;fGt;Dd *($ /x]sf] 5 . of] ;+Vof @)&) c;f/ d;fGt;Dd @)# / @)&!

cffiff9;Dd ##$ /x]sf] lyof] . d'n'ssf] cfly{s ultljlwdf cfPsf] j[l4 ;+u;+u}

/fh:j sfof{nox¿sf] lj:tf/ eO{ /x]sf] / s/bftfsf] ;+Vofdf ;d]t j[l4 e} /x]sf]n]

s/ ljj/0fx¿ ;d]t a9L k|fKt x'g cfPsf] / Pp6f lglZrt k|ltzt s/bftfsf]

s/ ljj/0f s/ k/LIf0fsf nflu 5gf}6 u/L ;+zf]lwt s/ lgwf{/0f ubf{ ;+zf]lwt s/

lgwf{/0f x'g] jf k'gM s/ lgwf{/0f x'g] s/bftfsf] ;+Vofdf lgs} j[l4 x'g uPsf] 5 .

o;n] ubf{ ;+zf]lwt s/ lgwf{/0f jf k'gM s/ lgwf{/0f pk/ lrQ ga'emL k|zf;sLo

k'g/fjnf]sgsf] nflu lgj]bg lbg] s/bftfsf] ;+Vof ;d]t j[l4 x'g yfn]sf] 5 .

o;}u/L k|zf;sLo k'g/fjnf]sgdf cfGtl/s /fh:j ljefusf] dxflgb{]zsn] u/]sf]

lgof{o pkr/ lrQ gj'em]df /fh:j Gofoflws/0fdf k'g/fj]bg lbg]sf] ;+Vof klg

a9\b} u}/x]s]sf] 5 . /fh:j Gofoflws/0f sf7df8f}df bfo/ eO{ km5\of}{6 ePsf

/ af+sL /x]sf d'2fx¿sf] ;+VofTds ljj/0f s]nfO{ x]bf{ kl5Nnf jif{x¿df d'2f

btf{ ;+Vofdf j[lå x'+b} uPsf] b]lvG5 . k|To]s cfly{s jif{sf] cGtdf /x]sf b'O{ jif{

gf3]sf d'2fx¿sf] tYof+s x]bf{ cfly{s jif{ @)^&/)^* df !(% yfg, cfly{s jif{

@)^*/)^( df (% yfg, cfly{s jif{ @)^(/)&) df *% yfg / cfly{s jif{

@)&).)&! Dff @#) yfg d'2f af+sL /x]sf] b]lvG5 . /fh:j Gofoflws/0faf6 s] slt

;dodf km};nf x'g] u/]sf] /x]5 / cf};tdf s] slt ;do nfUg] /x]5 eGg] ;DaGwdf

cfly{s jif{ @)&!/)&@ df ut cfly{s jif{df lhDd]jf/L ;/L cfPsf hDdf !,!#*

yfg d'2f / o; cfly{s jif{sf] df3 d;fGt ;Dddf btf{ ePsf !$) yfg d'2f /

o; cfly{s jif{ @)&!/)&@ sf] >fj0f b]lv df3 d;fGt ;Dddf ePsf km};nfx¿

cWoog u/L x]bf{ lgDgfg';f/sf] cj:yf b]lvG5 .

~ 431 ~


l;=g+= ljifo hDdf d'2f km5\of{]6 ! jif{

leq

!* dlxgf leq

@ jif{ leq

@ jif{ gf3]/

! cfo s/ ^!& !@$ % @& ^ *^

@d"No clea[l4 s/

$^! !%^ #* #! !% &@

# eG;f/ !$! #$ ^ % ! @@$ cGo %( @@ @ @ ! !&

hDdf !,@&* ##^ %! ^% @# !(&

;du| tYof+snfO{ ljZn]if0f u/L x]bf{ >fj0fb]lv df3 d;fGt;Ddsf] & dlxgfsf]

cjlwdf !,@&* yfg d'2f dWo] ##^ yfg d'2f km};nf ePsf] b]lvG5 . ;f] dWo] cfwf

eGbf a9L !(& yfg d'2f @ jif{ gf3]sf] d'2f km};nf ePsf] b]lvG5 / rfn' cfly{s

jif{sf] & dlxgf ;Dddf ##^ yfg dfq km};nf ePsf] cfwf/df af+sL /x]sf ($@

yfg d'2f km};nf x'g em08} csf]{ @ aif{ nfUg] b]lvG5 .

/fh:j Gofoflws/0fdf btf{ ePsf d'2fx¿sf] btf{b]lv km};nf ;d]tsf] k|s[of

;d]tnfO{ ljrf/ ubf{ ;'?df k'g/fj]bg btf{ x'g], btf{ x'gf;fy ldl;n lemsfpg]

kqfrf/ ul/G5 . sl/j ! dlxgfdf ldl;n k|fKt x'g] / ldl;n k|fKt ePkl5 sl/j #

dlxgfdf k]zL x'G5 . k]zLdf ljkIfLnfO{ lemsfpg] jf glemsfO{ ;b/ x'g] eGg] cfb]z

x'G5 -clen]v x]bf{ ;a} d'2fdf ljkIfL lemsfpg] ul/G5 . tTkZrft ! dlxgfdf

k]zL r9\g] / ;f] kl5 k|df0f a'em\g] sfo{ gu0o d'2fdf dfq x'g] u/]sf] kfOG5 .

;fdfGotof Pp6f kIfn] b'O{ k6s;Dd k]zL :ylut ug{ kfpg] ePsf] / Ps k6ssf]

tf/]v sl/j ! dlxgfsf] x'g] x'+bf $ k6s :ylut ePdf $ dlxgf nfUg] / kf+r

dlxgfdf km};nf x'g ;Sg] ePsf] x'+bf sl/j ( dlxgfdf d'2f km5\of]{6 x'g ;Sg]

b]lvG5 . ;a} d'2f :ylut gx'g] / eP klg $ k6s g} :ylut x'G5 eGg] gePsf]

x'+bf cf};t sfod ubf{ l;4fGttM sl/j ^ dlxgfdf d'2f km};nf x'g ;Sg] b]lvG5 .

b'O{ jif{ eGbf klg a9L cfjlw;DDf klg d'2f km};nf gx'g] u/]sf] sf/0fx¿ af/]

;Da4 kIf;+u 5nkmn ubf{ d'2fsf ldl;n tyf Gofoflws/0faf6 dfu ePsf] hjfkm

;dodf k|fKt gx'gfn], l56f] km};nf eof] jf d'2f xfl/of] eg] t'?Gt} /sd a'emfpg'

kg]{ x'g;Sg] / s/ km5\of}{6 cfof]u u7g ePdf ;f] cfof]uaf6 5'6 kfpg ;lsG5 ls

eGg] dfgl;stfn] s/bftfx¿n] g} d'2f nDAofpg] rfxgfn] ubf{ w]/} k6s km};nfsf

nflu k]zLdf r9]sf] d'2f :ylut x'g] u/]sf] s'/f ;d]t a'lemPsf] 5 .

~ 432 ~


s/ k|zf;gdf ;+nUg sd{rf/Lx¿nfO{ k|df0f sfg"g tyf sfo{ljwL sfg"g h:tf

ljifodf kof{Kt k|lzIf0fsf] Joj:yf gx'g', s/bftfnfO{ s/ k|zf;g, s/sf l;¢fGt

tyf s/ k|0ffnL ;DjGwdf hfgsf/L gx'g', s/ ;DaGwL d'2fx¿ km};nf ug]{ kbflwsf/L

tyf k|lt/Iffdf ;+nUg x'g] ;/sf/L jlsnx¿nfO{ s/ k|0ffNfL s/sf] l;4fGt h:tf

ljifox¿df kof{Kt k|lzIf0fsf] Joj:yf gx'g', s/ k|zf;gnfO{ ljlzi6Ls/0f ug{

g;Sg', /fh:j k|zf;g;+u ;DalGwt k|rlnt sfg"gx¿df k|of]u ePsf zJbx¿

;/n gx'g' h:tf ljljw lsl;dsf ;d:ofx¿n] ubf{ s/ ;+jGwL d'2fx¿ a9\g'sf

;fy} ck]lIft ;kmntf k|fKt x'g g;s]sf] b]lvG5 .

!^=$= k'g/fj]bg kqdf lnOg] lhls/sf d'Vo d'Vo ljifox¿

s/ /fh:j;+u ;DalGwt ljifodf /fh:j Gofoflws/0fdf k'g/fj]bg k/]sf k'g/fj]

bg kq tyf /fh:j Gofoflws/0faf6 ePsf km};nfx¿ cWoog ubf{ lgDg s/sf

;DjGwdf lgDg ljifox¿nfO{ lrQ ga'emfO{ k'g/fj]bg kg]{ u/]sf] kfOG5M

cfo s/

• vr{sf cfwf/ k|df0f, ljn ljhs, ljgf vr{ s§L bfjL ug]{ u/]sf] jf Joj;fosf]

cfo cfh{g ;+u ;DalGwt gePsf],

• cfodf ;dfj]z ug'{ kg]{ /sd cfodf ;dfj]z gu/]sf],

• a}+saf6 lnPsf] shf{ lgJof{hL ?kdf ;+rfns tyf elugL ;+:yfx¿nfO{ ;fk6L

lbPsf] jf a}+s tyf cGo shf{ Joj;fosf] cfo cfh{g ;+u ;DalGwt gePsf],

• vr{ s§L ug{ kfpg] tf]lsPsf] l;dfeGbf a9L x|f; vr{ tyf dd{t vr{ bfjL u/]sf],

• df}Hbft u0fgf ubf{ slxn] 36L / slxn] a9L u0fgf u/]sf],

• vr{ s§L bfaL ubf{ n]vfsf] l;4fGt cg'?k gu/]sf],

• e'QmfgLdf ;|f]tdf s/ s§L gePsf], cfbL

d"No clej[l¢ s/

• gkfpg] s/ s§L bfjL u/]sf]

• hlt{ gf]S;fgL uPsf] eGg] cfwf/df ljs|L n'sfPsf],

~ 433 ~


• d"No clea[l4 s/df btf{ x'g' kg]{df btf{ gu/]sf],

• u}/ ljhs hf/L u/L ljs|L u/L d"No clea[l4 s/ c;'n gu/]sf]

• Go"g ljhsLs/0f u/]sf] .

cGtMz'Ns

• c;"n pk/ ug'{ kg]{ cGtMz'Ns c;"n pk/ gu/]sf],

• 36L cGtMz'Ns c;"n u/]sf],

• gf]S;fgL uPsf] eGg] cfwf/ lnO{ pTkfbg sd b]vfO{ cGtMz'Ns 5nL u/]sf]

eG;f/

• k|1fkg kq ebf{ j:t' ju{L{s/0fsf] ;+s]t g+j/ km/s kf/L sd dxz'n nfUg]

;+s]t g+j/ /fv]sf],

• eG;f/ 5nL rf]/L u/]sf],

• Go"g ljhsLs/0f u/L sd d"No 3f]if0ff u/]sf]

!^=%= ;d:of tyf ;'emfjx¿

!^=%=! k|zf;sLo k'g/fjnf]sg

k|efjsfl/tf

cfof]un] cfof]hgf u/]sf k|foM ;a} cGt/ls|of tyf 5nkmn sfo{s|ddf k|zf;sLo

k'g/fjnf]sgsf] lg0f{o ;dodf gx'g] u/]sf] / clwsf+z lg0f{ox¿ s/ clws[tn]

u/]sf] lg0f{onfO{ g} ;b/ ug]{ u/]sf] tyf cfGtl/s /fh:j ljefuaf6 ePsf lg0f{o

dWo] clwsf+z lg0f{ox¿ /fh:j Gofoflws/0faf6 ab/ x'g] u/]sf] x'+bf k|zf;sLo

k'g/fjnf]sg k|efjsf/L gePsf]n] o;nfO{ l56f], 5l/tf] tyf lgikIf jgfOg' kg]{

egfO /x]sf] kfOPsf] lyof] .

k|zf;sLo k'g/fjnf]sgaf6 ePsf] lg0f{o lrQ gj'em]df s/bftfn] /fh:j

Gofoflws/0fdf k'g/fj]bg lbg] Joj:yf 5 . /fh:j Gofoflws/0faf6 s/ lgwf{/0fsf]

;DjGwdf ePsf] k|zf;sLo k'g/fj]bgsf] lg0f{o k|foM h;f] k|s[ofut sf/0fn] ab/

~ 434 ~


ePsf 5g\ . cfGtl/s /fh:j ljefujf6 ;+zf]lwt s/ lgwf{/0f ;DjGwdf k|zf;sLo

k'g/fjnf]sg x'+bf P]gx¿sf] k|s[ofut ljifo (Procedural Law) nfO{ ;'Id ?kdf

cWoog u/L lg0f{o ug]{ xf] eg] dflyNnf] lgsfoaf6 s/ lgwf{/0fsf] ;DaGwdf lg0f{o

x'+bf s/ lgwf{/0f ;xL jf unt s] ePsf] xf], ;f] ;DjGwdf ;xL ?kdf sfg"gL

lg?k0f x'g ;Sb5 . k|zf;sLo k'g/fjnf]sgnfO{ k|efjsf/L agfpg cTofjZos

ePsf] cfof]usf] wf/0ff 5 . k|zf;sLo k'g/fjnf]sgsf] Joj:yf k|efjsf/L ePdf

;dod} s/ ;DaGwL ljjfb ;dfwfg eO{ /fh:jdf cfpg' kg]{ /sd t'?Gt k|fKt x'g]

/ s/bftfn] ;dod} Gofo k|fKt ug]{ x'G5 .

;+u7gfTds :j?k tyf b/jGbL

k|zf;sLo k'g/fjnf]sgsf] nfuL cfGtl/s /fh:j ljefusf dxflgb]{zs ;dIf

lgj]bg lbg' kg]{ / ;f]sf] lg0f{o ;d]t dxflgb]{zsaf6 x'g' kg]{ Joj:yf 5 . o;

sfo{sf nflu cfGtl/s /fh:j ljefudf dxflgb]{zssf] k|ToIf lgu/fgLdf /xg] u/L

k|zf;sLo k'g/fjnf]sg zfvf /x]sf] 5 . o; cGt/ut /fhkqf+lst låtLo >]0fLsf]

lgb{]zs @ hgf, zfvf clws[t $ hgf / sfg"g clws[t ! hgf u/L hDdf & hgfsf]

b/aGbLsf] Joj:yf 5 .

cTolws sfo{Jo:tfn] ubf{ dxflgb]{zsn] s/ sfg"gx¿sf] P]ltxfl;s kIf, k|zf;lgs

kIf Pj+ Jofjxfl/s kIfsf] ;d]t ljZn]if0f u/L s/ gLlt tyf sfo{s|d / s/

k|zf;gnfO{ yk Jofj;flos, pQ/bfoL agfpg] Pj+ s/ k|zf;gsf] ;}4flGts

JofVofsf] nflu kof{Kt ;do Joj:yfkg ug{ g;ls/x]sf] cj:yf ljBdfg 5 .

o;n] ubf{ s/bftfx¿n] k|zf;sLo k'g/fjnf]sgsf] lgj]bg lbPsf] cj:yfdf ;dod}

lg0f{o x'g] u/]sf] b]lv+b}g .

sltko s/ lgwf{/0fdf cfqmfds Pj+ :j]R5frf/L tj/af6 s/ lgwf{/0f ;d]t x'g]

u/]sf]n] To:tf] s/ lgwf{/0fnfO{ lg?T;flxt ug]{ k|s[of ;d]t lgwf{/0f u/]sf] v08df

s/ lgwf{/0f ;DaGwL ljjfbdf sdL cfO{ k'g/fanf]sg÷k'g/fa]bgdf bjfa sd

x'G5 .

s/bftfn] k|zf;sLo k'g/fjnf]sgdf gu} l;w} /fh:j Gofoflws/0fdf k'g/fj]bg

lbg kfpg' kb{5 eGg] ;'emfj klg cfof]unfO{ k|fKt ePsf] lyP . t/ k|zf;sLo

k'g/fjnf]sgaf6 Psflt/ s/ k|zf;gn] cfˆgf sd{rf/Lx¿n] u/]sf ulNtnfO{

~ 435 ~


cfkm"af6} ;Rofpg]] cj;/ kfpg] / csf]{tkm{ s/bftfn] 5f]6f] ;doleq lg0f{o kfpg]

x'+bf o;af6 s/ k|zf;g tyf s/bftf b'j}nfO{ kmfObf k'Ug] x'bf of] clgjfo{ x'g'kb{5

eGg] cfof]usf] wf/0ff 5 .

;'emfj

k|zf;sLo k'g/fjnf]sgnfO{ l56f] 5l/tf] jgfpgsf] nflu k|zf;sLo k'g/fjnf]sgsf]

clwsf/nfO{ dxflgb]{zsn] cfˆgf] clwsf/ k|Toof]hg u/L jf P]gdfg} Aoa:yf ul/

pkdxflgb{]zssf] g]t[Tjdf 5'§} dxfzfvf v8f u/L ;f]af6 k|zf;sLo k'g/fjnf]sgsf]

dfq sfo{;Dkfbg ug]{ Joj:yf ug'{ cfjZos b]lvG5 / lghnfO{ k|lqmof tyf k4ltdf

;xof]u ug{sf] nflu /fh:j ;d"xsf clws[tx¿sf] cfjZostf cg';f/ Joj:yf ug{

pko'Qm x'g]5 .

k|zf;sLo k'g/fjnf]sgsf] cf}lrTotfnfO{ ljrf/ ubf{ s/bftfsf] lrQ gj'em]df

k'g/fj]bg hfg' k"j{ k|zf;sLo k'g/fjfn]sgdf hfg' kg]{ Joj:yfnfO{ lg/Gt/tf

lbOg' kb{5 . o;sf] clgjfo{tfsf] dd{ cg'?k o; ;DaGwL lg0f{o ^) lbg leq

ul/;Sg'kg]{ clgjfo{ Joj:yf x'g' kb{5 eGg] cfof]usf] ;'emfj 5 . k'g/fjnf]sgsf]

lg0f{o s/bftfnfO{ ;dod} hfgsf/L lbg' kb{5 . olb To:tf] lg0f{o dfly s/bftfsf]

lrQ ga'em]df sxf+, slxn], s;/L k'g/fj]bg lbg] eg]/ s/bftfnfO{ hfgsf/L lbg'

kb{5 . o:tf] k|ls|of :ki6 ?kdf s/ sfg"gdf pNn]v ul/g' kb{5 .

w/f}6L

s/bftfn] k|zf;sLo k'g/fjnf]sgdf hfgsf] nflu ljjflbt s/sf] Ps ltxfO{

/sd bflvnf ug{'kg{] Joj:yf /x]sf]n] sltko s/bftf ;fwgsf] cefjn] k'g/fj]bg

;DaGwL clwsf/jf6 jl~rt ePsf] eGg] Jofks u'gf;f] /x]sf] b]lvG5 . o; ;DaGwdf

l5d]sL tyf cGo b]zx¿df ePsf] Joj:yf x]bf{ clwsf+z d'n'sx¿df k|zf;sLo

k'g/fjnf]sgsf] cj:yfdf w/f}6L /fVg jf ljjflbt s/ /sdsf] s]xL c+z bflvnf

u/fpg] Joj:yf ePsf] kfOb}g . csf{] tkm{ /fh:j Gofoflws/0fdf k'g/fj]bgdf hf+bf

w/f}6L /fVg' kg{] Joj:yf sfod 5+b}5 . cTolws /sd s/ tyf hl/jfgf nfu]sf]

cj:yfdf w/f}6L /fVg g;s]sf] sf/0fn] k|zf;sLo k'g/fjnf]sg tyf k'g/fj]bg b'j}

txdf /sd bflvnf ug{] / w/f}6L /fVg] Joj:yfn] ubf{ k'g/fjnf]sg jf k''g/fj]bg

ug{af6} alGrt x'g'k/]sf] cj:yf klg b]lvG5 .

~ 436 ~


;'emfj

k|zf;sLo k'g/fjnf]sg txdf w/f}6L /fVg] Joj:yf vf/]h ul/g' kb{5 .

eG;f/sf] k'g/fjnf]sg cfjZostf

eG;f/ clws[tn] u/]sf] juL{s/0fsf] lg0f{o pk/ lrQ gj'‰g] cfoftstf{x¿n]

ljefusf] dxflgb]{zs ;dIf k'g/fjnf]sgsf nflu lgj]bg ug{ ;Sg] / dxflgb]{zsaf6

lg0f{o ePkl5 dfq dxflgb]{zssf] lg0f{onfO{ clGtdf dfGg] jf /fh:j Gofoflws/0fdf

k'g/fj]bgdf hfg ;Sg] Joj:yf ug'{ kb{5 .

!^=%=@ k'g/fj]bg

sfg"gL Joj:yf

/fh:j Gofoflws/0f P]g, @)#! ;fndf hf/L ePsf] ePtfklg /fh:j Gofoflws/0f

lgodfjnL, @)#) df tbg'?k ;+zf]wg kl/dfh{g x'g' kg]{df ;f] x'g ;s]sf]

5}g . vf;u/L k|yd k':tfsf] s/ ;'wf/ sfo{s|d nfu" eP kZrft s/ k|0ffnLdf

7"nf] kl/jt{g cfP klg k'g/fj]bg Joj:yfdf s'g} ;'wf/ ePsf] 5}g . o;}n]

k'g/fj]bg ;DaGwL P]g lgodx¿df ;dofg';f/ ;+zf]wg kl/dfh{g tyf ;'wf/sf]

cfjZostf 5 .

;'emfj

/fh:j Gofoflws/0f P]]g tyf lgodfjnLdf ;dofg's'n ;'wf/ ul/g' kb{5 . ;DalGwt

P]g ;+zf]wg ubf{ Gofoflws/0fsf] :jfoQtf, If]qflwsf/, kbflwsf/Lsf of]Uotf

nufotsf ljljw kIfsf ;DaGwdf :ki6 Joj:yf ul/g' kb{5 .

/fh:j Gofoflws/0fsf] :yfkgf / sfo{If]q

/fh:j Gofoflws/0f P]g, @)#! adf]lhd lj/f6gu/, sf7df08f}, kf]v/f /

g]kfnuGh u/L rf/ :yfgdf /fh:j Gofoflws/0fsf] :yfkgf ul/Psf] 5 . t/

/fh:j Gofoflws/0fdf btf{ ePsf] d'2fsf] clen]vnfO{ x]bf{ /fh:j Gofoflws/0f

sf7df08f}df btf{ ePsf d'2fx¿sf] ;+Vof cTolws /x]sf] b]lvG5 . ;a} eGbf a9L

rfk /fh:j Gofoflws/0f sf7df08f}df / ;a} eGbf sd /fh:j Gofoflws/0f

g]kfnuGhdf /x]sf] cj:yf 5 . /fh:j Gofoflws/0fdf k/]sf d'2fx¿sf] btf{ tyf

~ 437 ~


km5\of]{6 clen]]vaf6 /fh:j Gofoflws/0fdf d'2f km};nf x'g w]/} ;do nfu]sf]

b]lvG5 .

/fh:j Gofoflws/0fsf] Onfsf / ;b/d'sfd g]kfn ;/sf/n] ;do ;dodf

g]kfn /fhkqdf ;"rgf k|sflzt u/L tf]lslbP adf]lhd x'g] Joj:yf 5 . g]kfn

;/sf/n] tf]lslbP adf]lhd cfˆgf] If]q leqsf cfGtl/s /fh:j sfof{noaf6

ePsf lg0f{o pk/sf] k'g/fj]bg ;f]xL If]qsf] /fh:j Gofoflws/0fn] ;'Gg] Joj:yf

5 . d'n'ssf] s/ k|zf;gnfO{ ;/nLs/0f / k|efjsf/L agfpg] ;DaGwdf ljleGg

cfwf/df s/ sfof{nox¿ :yfkgf eO/x]sf 5g\ . o;} s|ddf g]kfn ;/sf/n]

7"'nf s/bftf sfof{nosf] :yfkgf u/]sf] 5 . o;af6 clwsf+z 7"nf Joj;flos

kmd{, sDklgx¿ o; sfof{nosf] sfo{If]qleq kg]{ x'+bf sfof{no tyf d'Vo

sf/f]jf/:yn cGo :yfgdf /x]sf] ePtf klg s/ ;DaGwL lg0f{ox¿sf] k'g/fj]bg

/fh:j Gofoflws/0f sf7df08f}sf] sfo{If]q leq k/]sf] sf/0faf6 klg d'2fsf] rfk

a9]sf] b]lvG5 .

/fh:j Gofoflws/0fsf] u7g tyf If]qflwsf/sf] ljifonfO{ lnP/ ;jf]{Rr cbfntdf

l/6 lgj]bg bfo/ ePsf]] b]lvPsf] / s/bftfx¿af6 ;d]t ;f]xL lsl;dsf] u'gf;f]

cfPsf] b]lvPsf] x'+bf /fh:j Gofoflws/0fsf] u7g tyf If]qflwsf/sf ljifodf

;dofg';f/ k'glj{rf/ ug'{ kg]{ b]]lvPsf] 5 .

/fh:j Gofoflws/0faf6 ePsf km};nfx¿ cWoog ug]{ s|ddf Pp6} ljifodf

km/s km/s Gofoflws/0faf6 km/s km/s km};nf ePsf] ;d]t b]lvof . /fh:j

Gofoflws/0f sf7df08f}df xKtfdf Ps lbg 5f]8L cGo k"/} lbg sfo{ x'g] u/]sf]

5 eg] cGo Gofoflws/0fx¿df xKtfdf Ps lbg dfq sfo{ x'g] u/]sf] 5 . /fh:j

Gofoflws/0faf6 x'g] km};nf clGtd x'g] -;jf]{Rr cbfntdf l;w} k'g/fj]bg nfUg]

Joj:yf gePsf]_ ePsf]n] Gofoflws/0faf6 x'g] km};nfx¿df Ps?ktf x'g' kg]{

x'+bf ljleGg :yfgdf 5'§f 5'§} Gofoflws/0f :yfkgf ug'{sf] ;§fdf sf7df08f}df

/fh:j Gofoflws/0f u7g u/L Ps eGbf a9L Ohnfz u7g ug{ ;Sg] Joj:yf u/L

cfjZostf cg';f/ cGo :yfgdf Ohnfz sfod ug{ ;lsg] Joj:yf ePdf d'2fsf]]

km};nfdf Ps?ktf cfpg'sf ;fy} l56f] 5l/tf] ?kdf Gofo ;Dkfbg ug{ ;xh x'g]

b]lvG5 . sf7df08f}+ / aflx/sf cGo /fh:j Gofoflws/0fdf cfly{s jif{ @)&).&!

sf] d'2fsf] rfksf] ca:yf tn k|:t't ul/Psf] 5M

~ 438 ~


ljifo

ut cfly{s jif{af6

lhDd]jf/L ;/]sf]

o; cfly{s jif{df btf{

ePsf] hDdf km5\of]{6 Aff+sL

/fh:j Gofoflws/0f sf7df08f}

cfo s/ 645 144 789 218 571d"No clej[l¢ s/ 402 122 524 114 410eG;f/ 65 63 128 26 102cGo 58 11 69 14 55hDdf 1,170 340 1,510 372 1,138k|ltztdf 84.2% 87.0% 84.8% 94.7% 82.0%

/fh:j Gofoflws/0f lj/f6gu/

cfo s/ 50 10 60 7 53d"No clej[l¢ s/ 45 3 48 6 42eG;f/ 24 21 45 - 45cGo 17 9 26 3 23hDdf 136 43 179 16 163k|ltztdf 9.8% 11.0% 10.1% 4.1% 11.7%

/fh:j Gofoflws/0f kf]v/f

cfo s/ 30 - 30 - 30d"No clej[l¢ s/ 18 - 18 - 18eG;f/ 4 - 4 - 4cGo 24 - 24 - 24hDdf 76 - 76 - 76k|ltztdf 5.5% 0.0% 4.3% 0.0% 5.5%

/fh:j Gofoflws/0f g]kfnu~h

cfo s/ 1 4 5 - 5d"No clej[l¢ s/ 2 3 5 - 5eG;f/ 5 1 6 5 1cGo - - - - -hDdf 8 8 16 5 11k|ltztdf 0.6% 2.0% 0.9% 1.3% 0.8%

s'n hDdf rf/} j6f /fh:j Gofoflws/0f

cfo s/ 726 158 884 225 659d"No clej[l¢ s/ 467 128 595 120 475eG;f/ 98 85 183 31 152cGo 99 20 119 17 102hDdf 1,390 391 1,781 393 1,388

~ 439 ~


;'emfj

ljleGg :yfgdf 5'§f 5'§} Gofoflws/0f :yfkgf ug'{sf] ;§fdf sf7df08f}df /fh:j

Gofoflws/0f u7g u/L Ps eGbf a9L Ohnfz u7g ug{ ;Sg] Joj:yf u/L

cfjZostf cg';f/ cGo :yfgdf Ohnfz sfod ug{ ;lsg] Joj:yf ul/g'

kb{5 . To;af6 d'2fsf]] km};nfdf Ps?ktf cfpg'sf ;fy} l56f] 5l/tf] ?kdf

Gofo ;Dkfbg u/L Gofo k|zf;gnfO{ k|efjsf/L agfpg ;xh x'g] cfof]usf]

wf/0ff 5 .

s]Gb|dfdfq # jf $ a]Gr ePsf] Gofoflws/0f /fVg] / k'g/fj]bg cbfnt /x]sf ;a}

7f+p+df cfjZostf cg';f/ c:yfoL a]Gr /xg] / k'g/fj]bg cbfnts} sf]6{?dsf]

k|of]u ug{ kfpg] tyf ;a} k'g/fj]bg cbfntdf Ps sf]7fdf o;sf] ;lrjfno /xg]

Joj:yf ul/g' kb{5 .

s]Gb|jf6 aflx/ a]Gr sfod ubf{ dfldnfsf] ;+Vofsf] rfksf] cfwf/df @ jf #

dlxgfsf] nflu sfod ul/g' kb{5 .

xfn s]Gb| aflx/ /x]sf ;a} Gofoflws/0f vf/]h ul/g' kb{5 .

/fh:j Gofoflws/0fsf] agf]6

/fh:j Gofoflws/0f P]g, @)#! sf] bkmf # adf]lhd /fh:j Gofoflws/0fdf sfg"g

;b:o, /fh:j ;b:o / n]vf ;b:o u/L # hgf ;b:o /xg] Joj:yf /x]sf] 5 .

sfg"g ;b:osf] nflu k'g/fj]bg cbfntsf] GofofwLz eO{/x]sf] jf x'g] of]Uotf k'u]sf]

JolSt x'g' kg]{ Joj:yf 5 . To;} u/L /fh:j ;b:osf] nflu :gfts eO{ /fh:j

k|zf;gdf & jif{sf] cg'ej k|fKt / n]vf ;b:osf] nflu :gfts ePsf] / n]vfsf]

If]qdf & jif{sf] cg'ej k|fKt u/]sf] JolSt x'g' kg]{ of]Uotf tf]lsPsf] 5 . Jojxf/df

x]g]{ xf] eg] jxfnjfnf pk;lrjx¿nfO{ ;b:osf] kbdf lgo'St ug]{ ul/Psf] 5 .

o;n] ubf{ cWoIf / ;b:ox¿sf] :t/ ldn]sf] b]lv+b}g . csf]{tkm{, s/ clws[tx¿n]

u/]sf] lg0f{o pk/ cfGtl/s /fh:j ljefudf k/]sf] k|zf;sLo k'g/fjnf]sgsf]

lgj]bgsf ;DaGwdf /fhkqf+lst k|yd >]0fLsf] dxflgb]{zsn] lg0f{o ug]{ Joj:yf 5 .

Psflt/ k|yd >]0fLsf] kbflwsf/Laf6 lg0f{o x'g] ;f] pk/sf] k'g/fj]bg ;'gL lg0f{o

lbg ;Sg] kbflwsf/Lsf] ?kdf /fhkqf+lst lålto >]0fLsf] lgo'lSt x'g] sfo{ cfkm}df

c:jfefljs / cldNbf] b]lvPsf] / o;af6 /fh:j Gofoflws/0faf6 x'g] lg0f{odf

~ 440 ~


k|efj k/]sf] eGg] u'gf;f] ;d]t /x]sf] x'+bf o;df k'g/fjnf]sg ul/g' h?/L 5 .

o;sf] cnfjf Gofoflws/0fdf n]vf lj1 /xg] Joj:yf ePtf klg Jofj;flos n]vf

lj1 gePsf] sf/0f n]vfsf] ljZn]if0f e/kbf]{ x'g ;s]sf] 5}g .

/fh:j Gofoflws/0fdf /x]sf] # hgf ;b:odWo] sfg"g ;b:on] /fh:j Gofoflws/0fsf]

cWoIftf ub{5 . /fh:j Gofoflws/0fsf] /fh:j ;b:o k'gM s/ clws[t eP/

sfd ug{ ;Sb5 . o; lsl;dsf] ;+/rgf /fh:j Gofoflws/0fnfO{ lgikIf tyf

Jofj;flos agfpg Tolt pko'Qm ePsf] b]lvb}g . /fh:j Gofoflws/0fdf k'g/fj]bg

k/]sf]df To; pk/ lg0f{o ul/;Sg' kg{] ;dofjlw klg tf]lsPsf] 5}g . o;n] ubf{

s]xL dfldnf pk/ jiff}{ ;Dd klg lg0f{o x'g ;s]sf] 5}g .

To:t} /fh:j Gofoflws/0fsf kbflwsf/Lx¿sf] ;]jf;t{, lgo'lQm k|lqmof, kbfjlw,

of]Uotf, ;'ljwf cflb ljifodf :ki6 Joj:yf ePsf] kfO+b}g . 5f]6f] 5f]6f] ;dodf

kbflwsf/Lx¿ kl/jt{g eO/xg] tyf sltko cj:yfdf nfdf] ;Dfo;Dd klg

kbflwsf/L lgo'lSt gx'g] u/]sf] kfOG5 .

;'emfj

/fh:j Gofoflws/0fdf sfg"g, /fh:j tyf n]vf ;DaGwL lj1tf xfl;n u/]sf

tLg ;b:o x'g] / cWoIf sfg"gsf] lj1 x'g] Joj:yf x'g' kb{5 . /fh:j tyf n]vf

;b:osf] :t/ j[l4 ul/g' kb{5 . n]vf ;b:o rf6{8{ Psfp06]06 /fVg] Joj:yf

x'g' kb{5 .

/fh:j Gofoflws/0fsf ;b:osf] :t/, of]Uotf, Ifdtfsf] cfwf/df s/ k|zf;g Pj+

cy{ dGqfno dftxtsf lgsfo eGbf jflx/sf s/ k|zf;gsf] sfo{ / sfo{ljlwsf]

1fg ePsf :jtGq JolQm x'g' kg{] Joj:yf x'g' kb{5 .

/fh:j Gofoflws/0fsf ;b:o eO{ ;s]sf] AolQm /fh:j k|zf;gsf] cGo lgoldt

sfo{df k"gM ;nUg gx'g] Aoa:yf ug'{ kb{5 .

/fh:j Gofoflws/0fsf ;b:ox¿ lglZrt cjlwsf nflu lgo'lSt ug]{ Joj:yf u/L

lgo'lStsf nflu l;kmfl/; ;ldltsf] Joj:yf ug'{ pko'St x'g] b]lvG5 . o;sf nflu

l;kmfl/; ;ldltdf ;+j}wflgs lgsfosf k|d'v cWoIf /xg] u/L ;b:ox¿df d'Vo

;lrj, cy{ ;lrj /xg] Joj:yf ug'{ pko'St x'g] b]lvG5 .

~ 441 ~


/fh:j Gofoflws/0f 5'§} :jfoQ lgsfo xf] jf s'g lgsfo dftxt xf], :ki6 gePsf]

/fh:j Gofoflws/0f P]g, @)#! adf]lhd ul7t /fh:j Gofoflws/0f 5'§} lgsfo eP

tfklg o;sf] ah]6 Joj:yf ;jf]{Rr cbfntaf6 lgsfzf x'g] u/]sf] 5 . t/ /fh:j

Gofoflws/0f ;jf]{Rr cbfnt dftxt kg]{ Joj:yf ;+ljwfgtM ePsf] b]lv+b}g .

;'emfj

/fh:j Gofoflws/0faf6 ePsf km};nf clGtd x'g] Joj:yf ePsf] x'+bf /fh:j

Gofoflws/0fnfO{ cy{ dGqfno ;Dks{ dGqfno /xg] u/L Pp6f 5'§} :jtGq lgsfosf]

?kdf /xg] Joj:yf ug{ pko'St x'g] b]lvG5 .

/fh:j Gofoflws/0fsf] km};nf sfof{Gjog gx'g] u/]sf]

/fh:j Gofoflws/0f P]g, @)#! adf]lhd /fh:j Gofoflws/0faf6 ePsf] km};nf

pk/ l;w} ;jf]{Rr cbfntdf k'g/fj]bg nfUg] Joj:yf gePsf]] x'+bf pSt km};nf

clGtd x'g] Joj:yf 5 . ;f] cg';f/ /fh:j Gofoflws/0faf6 ePsf km};nf tTsfn

sfof{Gjog ug'{ kg]{ x'G5 . t/ pSt P]gsf] bkmf * df tf]lsPsf] cj:yf ePdf

;jf]{Rr cbfntdf k'g/fj]bg cg'dltsf] lgj]bg lbg ;lsg] Joj:yf 5 . oxL

Joj:yfnfO{ cfwf/ lnP/ s/bftf / ;/sf/ b'j} kIfaf6 ;a}h;f] d'2fdf k'g/fj]bg

cg'dltsf] lgj]bg kg]{ u/]sf] / ;f]xL cfwf/ agfP/ /fh:j Gofoflws/0faf6 ePsf

km};nf tTsfn sfof{Gjog gx'g] u/]sf] kfOG5 .

;'emfj

/fh:j Gofoflws/0faf6 ePsf km};nfdfly ;jf]{Rr cbfntdf k'g/fj]bg cg'dltsf]

lgj]bg k/]df klg /fh:j Gofoflws/0faf6 ePsf km};nf tTsfn clgjfo{ ?kdf

sfof{Gjog ug'{ kg]{ / kl5 ;jf]{Rr cbfntdf k/]sf] lgj]bgsf] clGtd lg0f{o ePkl5

;f]xL adf]lhd x'g] eGg] Joj:yf ug'{ kb{5 .

km};nf ug'{ kg]{ cjlw

/fh:j Gofoflws/0fdf lgj]bg lbPsf] d'2fsf] km};nf x'g'kg]{ ;do ;Ldf gtf]lsPsf]n]

jiff}{ ;Dd lg0f{o x'g] u/sf] 5}g . nfdf] ;do;Dd Goflos lgsfodf ljrf/fwLg

/x]sf dfldnfsf sf/0f 7"n} /sd jSof}tf /xg uPsf] cj:yfnfO{ ljrf/ ubf{

~ 442 ~


Goflos lgsfodf k/]sf clknx¿sf ;DaGwdf lglZrt cjlw leq lg?k0f eO{

;Sg'kg{] Joj:yf ;DalGwt lgsfo;+u 5nkmn u/L tTtt\ P]gx¿df ;+zf]wg ug{]

Joj:yf ldnfpg' kb{5 .

;'emfj

/fh:j Gofoflws/0fdf lgj]bg lbPsf] d'2f al9df !*) lbg leqdf clgjfo{ km};nf

ug'{ kg]{ Joj:yf x'g' kg]{ / s/;+u ;DalGwt ljifo ljz]if k|s[ltsf] ePsf] x'+bf cGo

cbfntn] x]g{] eGbf s]xL xb;Dd v's'nf] b[li6sf]0f ckgfpg pko'St x'g] b]lvG5 .

dfly pNn]v eP cg';f/ /fh:j Gofoflws/0fn] d'2f lsgf/f ug'{ kg{{] cjlw ls6fg

u/L ;f] sf] cfwf/df Gofoflws/0fsf kbflwsf/Lx¿sf] d'Nof+sg ug]{ Joj:yf ug{'

kb{5 .

/fh:j Gofoflws/0fdf k'g/fj]bg ubf{ /fVg' kg]{ w/f}6L sxf+ s;/L hDdf ug]{ eGg] :ki6 gePsf]

/fh:j ;DalGw lg0f{o pk/ k|zf;sLo k'g/fjnf]sgsf] lgj]bg lb+bf tyf /fh:j

Gofoflws/0fdf k'g/fj]bg ubf{ w/f}6L /fVg' kg]{ Joj:yf s/ k|zf;g;+u ;DalGwt

sfg"gx¿n] u/]sf] ePtf klg o; ;DaGwL Joj:yfdf Ps?ktf ePsf] kfO+b}g .

k|zf;sLo k'g/fjnf]sgsf] ;DaGwdf cfo s/ P]gdf bflvnf elgPsf] 5 . d"No

clej[l¢ s/ P]gdf w/f}6L elgPsf] 5 / a}s Uof/]G6L ;d]t lbg ;lsg] Joj:yf

ljutdf /x]sf]nfO{ cfly{s P]g, @)&! n] ;+zf]wg u/L gub bflvnf ug]{ Joj:yf

u/]sf] 5 . ljutdf cfo s/ P]g tyf d"No clej[l¢ s/ P]gsf] ;DaGwdf /flvPsf]

w/f}6L /sd ;d]t ;b/ :ofxf ug]{ ul/Psf] kfOG5 . To;}u/L /fh:j Gofoflws/0fdf

k'g/fj]bg lb+bf /fVg' kg]{ w/f}6Lsf] ;DaGwdf /fh:j Gofoflws/0f P]g, @)#! Dff

Joj:yf ul/Psf] ePtf klg pSt w/f}6L /sd sxf+ s;/L hDdf ug]{ xf] eGg] :ki6

Joj:yf ePsf] kfOb}g . To:t}, s] slt w/f}6L eGg] ;DaGwdf ;d]t cfo s/ P]g /

/fh:j Gofoflws/0f P]gdf km/s km/s Joj:yf ePsf]n] o; ljifodf :ki6 ?kdf

PsLs[t Joj:yf ug{ pko'St x'g] b]lvG5 .

;'emfj

/fh:j Gofoflws/0fdf k'g/fj]bg ubf{ /fVg' kg]{ w/f}6L ;DalGwt /fh:j sfof{nodf

gub} jf a}+s hdfgt hDdf ug]{ eGg] :ki6 Joj:yf ul/g' kb{5 .

~ 443 ~


/fh:j Gofoflws/0fdf yk k|df0f k]z ug{ ldNg] xf] xf]Og eGg] :ki6 gePsf]

/fh:j Gofoflws/0f P]g, @)#! adf]lhd /fh:j Gofoflws/0fn] k|df0f a'em\g ;Sg]

b]lvG5 t/ o;/L k|df0f a'em\g] s|ddf yk k|df0f a'em\g ldNg] xf] jf k|f/lDes s/

lgwf{/0fsf] ;dodf k]z u/]]sf k|df0fx¿nfO{ plrt d"Nof+sg ul/of] ul/Pg eGg]

dfq x]g]{ xf] eGg] :ki6 x'g' kg]{ x'G5 .

;'emfj

s/ ;DaGwL ljifodf sf/f]jf/ klxn] x'g] / s/ k/LIf0f kl5 x'g] tyf s/ ;DaGwL

;Dk"0f{ sfuhft s/bftf;+u} /xg] x'+bf /fh:j Gofoflws/0fn] yk k|df0f a'em\g] geO{

s/bftfaf6 klxn] k]z ePsf k|df0fx¿ s/ lgwf{/0fsf] ;dodf plrt d'Nof+sg eP

gePsf] dfq ljj]rgf ug]{ Joj:yf ug'{ kb{5 .

j]l/tsf] cfb]z ab/

/fh:j Gofoflws/0fdf a]l/tsf] cfb]z ab/ u/L kfp+ egL lgj]bg kg]{ u/]sf]

kfOG5 . /fh:j Gofoflws/0f P]g, @)#! Dff s] s:tf] cfb]z pk/ lgjbg ug{ ;lsg]

xf] :ki6 Joj:yf ePsf] kfOb}g .

;'emfj

o; ;DaGwdf :ki6 Joj:yf ug'{ kb{5 .

;|]:t]bf/n] u/]sf] b/kL7 cfb]z

;|]:t]bf/n] u/]sf] b/kL7 cfb]z pk/ lgj]bg nfUg] gnfUg] / sxf+ nfUg] :ki6 5}g .

;'emfj

o; ;DaGwdf /fh:j Gofoflws/0f d} lgj]bg nfUg] :ki6 Joj:yf ug{' kb{5 .

cGo P]g sfg"gx¿df ePsf] km/s Joj:yf

k'g/fj]bgsf ;DaGwdf k|fo ;a} s/ P]gx¿n] k'g/fj]bg ug{ kfpg] k|fjwfg u/L

Dofb lgwf{/0f u/]sf] kfOPsf] 5 . o:tf] k'g/fj]bg ug]{ cj;/ k|bfg ubf{ Psftkm{

P]gsf vf; vf; s'/fdf dfq k'g/fj]bg ug{ ;Sg] ul/ ;Lldt ul/Psf] b]lvG5

~ 444 ~


eg] csf]{tkm{ s'g} sfg'gdf Ps lsl;dsf] k'g/fj]bgsf] cj;/÷k4lt / csf]{ s'g}

sfg'gdf jf p;} sfg'gdf s'g} s'/fdf sxLF / s'g}df cGoq sxLF pkrf/ vf]Hg kg]{

u/L k|fjwfg /x]sf] kfOG5 . o; lsl;dsf] pkrf/fTds k4lt ;d'lrt / Gofof]lrt

dfGg ;lsFb}g . o:tf]df P]gsf h'g;'s} k|fjwfgaf6 dsf{ kg]{n] pkrf/ kfpg ;Sg]

ul/g' kb{5 eg] ;a} pkrf/x¿ ;Ifd, :jtGq Pj+ lhDd]jf/ Gofo ug{ :yflkt

lgsfoaf6 kfpg] ul/g' cfjZos x'G5 .

;'emfj

;DalGwt s/ sfg'gsf pkrf/ lbg] k|fjwfgx¿df ;'xfpFbf] / ;d'lrt ;+zf]wg ul/g'

h?/L 5 .

:yfgLo s/

g]kfndf xfn s]Gb| / :yfgLo lgsfo b'j}n] s/ nufO{ c;'npk/ ub}{ cfPsf

5g\ . :yfgLo s/ nufOPsf] lj?4 k'g/fj]bg ug{ kfpg] sfg'gL pkrf/sf] Joj:yf

xfn;Dd x'g ;s]sf] kfOFb}g . To:tf] pkrf/sf] cefjdf dsf{ kg]{n] l/6 If]qsf]

k|of]u ug'{ kl//x]sf] cj:yf 5 .

;'emfj

:yfgLo s/ ltg]{ s/bftfnfO{ dsf{ k/]sf] v08df pkrf/ k|bfg ug{ :yfgLo s/

nufpg] P]gdf ;+zf]wg u/L /fh:j Gofoflws/0fdf k'g/fj]bg nfUg] Joj:yf ug'{

kb{5 .

cGo ljljw

cfo s/ P]g, @)%* sf] kl/R5]b @# df pNn]lvt s;"/df ;hfo -hl/jfgf / s}b_

x'g] pSt d'2f g]kfn ;/sf/ jfbL x'g] cg';Gwfg txlssft s/ clws[tn] ug]{

Joj:yf u/]sf] 5 / cGtMz'Ns P]g, @)%* sf] bkmf !^ / d"No clej[l4 s/, @)%@

sf] bkmf @( -@_ / eG;f/ P]g, @)^$= sf] bkmf $) adf]lhd qmdzM cGtMz'Ns

clws[t, s/ clws[t / eG;f/ clws[tn] ;hfo -hl/jfgf÷s}b_ ug{ ;Sg] Joj:yf

u/]sf] 5 . o:tf] lg0f{o lj?4 k|zf;sLo k'g/fjnf]sgsf] lgj]bg lbg kfpg] k|fjwfg

5 . o:tf lsl;dsf k/:k/ lj/f]wfef;k"0f{ Joj:yfdf ;'wf/ u/L Ps} lsl;dsf]

Joj:yf ug'{kg]{ .

~ 445 ~


/fh:j Gofoflws/0fdf k/]sf s/ /fh:j;+u ;DalGwt d'2fx¿sf ;DjGwdf ;/sf/L

jsLnx¿jf6 k|lt/Iff x'Fb} cfPsf] 5 . /fHf:j Gofoflws/0f sf7df08f}+df bfo/

/x]sf d'2fx¿sf] ;DjGwdf ljz]if ;/sf/L jlsn sfof{nodf sfo{/t ;/sf/L

jlsnx¿af6 / sf7df08f}+ pkTosf aflx/ /x]sf /fh:j Gofoflws/0fdf bfo/

/x]sf d'2fx¿sf] ;+jGwdf ;+jlGwt k'g/fj]bg ;/sf/L jlsn sfof{nox¿df sfo{/t

;/sf/L jlsnx¿af6 ax; k}/jL k|lt/Iff ug]{ ug]{ u/fpg] ul/Psf] b]lvG5 .

/fh:j ;DaGwL ljjfbx¿ k|fljlws lsl;dsf] ePsf]n] ax; k}/jL ubf{ sfg"g

Joj;foLsf] ;fy} g]kfn rf6{8{ Psfp06]06;\ ;+:yfaf6 Jofj;flos k|df0f kq k|fKt

rf6{8{ Psfp06]06 Pj++ btf{jfn n]vf k/LIfs (Registered Auditor) n] ax; ug{

kfpg] Joj:yf ug'{ kb{5 .

gLltut?kdf ljefux¿af6 ePsf] lg0f{o afx]s cGo ;a} lg0f{ox¿df lrQ ga'em]df

;f] pk/ k'g/fj]bg lbg kfpg] Joj:yf ug'{ kb{5 .

~ 446 ~


cWofo

!&

s/ ljjfb ;dfwfg ;ldlt

!&=! kl/ro

k|foM ;a} h;f] d'n'sx¿df s/ lgwf{/0fdf s]xL ljjfbx¿ cfpg] u/]sf] kfOG5 . o;

lsl;dsf] ljjfb x'g' c:jfefljs geP klg 7"nf] ;+Vofsf o:tf ljjfbsf sf/0f

oL ljjfbx¿ ;dfwfgsf nflu Goflos lg?k0fsf k|s[ofdf k|j]z ugf{n] /fh:jsf]

7"nf] c+s aSof}tfsf] ?kdf /xg uPsf pbfx/0fx¿ 5g\ . To;}n] ljleGg d'n'sx¿n]

o:tf vfnsf ljjfbx¿ ;lhn};+u 6'+uf] nufpg lgoldt Goflos k|s[ofaf6 ljjfbsf]

l5gf]kmfgf] ug{ kfpg] cj;/sf cltl/Qm s/bftf / s/ k|zf;s aLrsf ljjfbx¿

jftf{åf/f l56f] ;dfwfg ug{ s/ ljjfb ;dfwfg af]8{ jf ;ldltsf] gfdaf6 Pp6f

5'§} s/ ljjfb ;dfwfg ;DaGwL lgsfosf] :yfkgf u/]sf] kfOG5 . o:tf] Joj:yf

l5d]sL d'n's ef/t, a+unfb]z, kfls:tfg, ;+o'Qm /fHo cd]l/sf, a]nfot h:tf

b]zx¿df s'g} g s'g} ?kdf /x]sf] kfp+b5f}+ . s:tf] vfnsf ;+/rgf jf ;+oGq l7s

x'G5 eGg] s'/f To; d'n'ssf] cfjZostfdf e/ kb{5 . Goflos kbflwsf/Lx¿sf]

sdL jf cfjZos lj1tfsf] cefjn] klg Goflos lgsfodf /x]sf ljjfbx¿ l56f]

lg?k0f x'g ;Sb}gg\ . To:t} s/ lgwf{/0f k|s[ofsf ;DaGwdf s/ k|zf;gsf] c1fgtf

jf s/ lgwf{/0f ug{] cfqmfds tl/sf jf :j]R5frf/L tj/af6 s/ lgwf{/0f ug]{

kj[lQsf] sf/0f klg s/ lgwf{/0fdf ljjfb x'g u} cgfjZos ?kdf dfldnfx¿

Goflos lg?k0fsf nflu hfg afWo ePsf pbfx/0fx¿ klg kfOG5g\ . o;/L

ljjfbx¿ nlDabf ;/sf/nfO{ dfq geO{ lghL If]qnfO{ klg ;+w}e/L d'2f nl8/xg'

kbf{ cgfjZos ?kdf cfly{s ef/ / ;w}e/Lsf] clglZrttfn] ubf{ dfgl;s tgfj

kg{ uPsf] 5 . olb s/ lgwf{/0f jf s/ k/LIf0f sfo{ ;xL 9+uaf6 ug{ ;s]sf] eP

o:tf] cj:yfsf] ;[hgfg} x'g] cj:yf cfp+b}gYof] .

~ 447 ~


o;sf nflu ;a} eGbf klxn] Goflos lgsfodf ljrf/fwLg /x]sf dfldnfx¿sf]

tYof+sLo cjnf]sg ubf{ ;d:of s:tf vfnsf s/bftfdf / s] ljifodf a9L s]lGb|t

/x]sf] 5 eGg] kQf nufpg ;lsG5 . To;}n] s/ lgwf{/0f ubf{ af/Daf/ bf]xf]l//xg]

;d:ofsf nflu gLltut jf sfg"gL?kn] lg/fs/0f ug{ ;lsG5 eg] cGo 6f6

klN6Psf jf 6f6 klN6g] cj:yfdf k'u]sf, k|fljlws?kn] s/ lgwf{/0f ePsf t/

s/ ltg{ ;Sg] Ifdtf gePsf, df}lb|s t/ntfsf cefjdf ltg{ g;Sg] ePsf, s/

k|zf;gn] uNtLaf6 a9L s/ lgwf{/0f ePsf, s/ lgwf{/0f ePsf] ljifo g} ljjfbf:kb

ePsf, sfg"gsf] JofVofdf g} z+sf ePsf] cflb ljifox¿ lg?k0fsf nflu Goflos

lgsfodf eGbf s/ ljjfb ;d:of ;dfwfg ;ldltaf6 d]nldnfk jf dWo:ytfsf

cfwf/df 6'+uf] nufpg ;lsG5 .

!&=@ jftf{åf/f ljjfb ;dfwfgsf tl/sfx¿

s/bftf / s/ k|zf;g aLr jftf{åf/f ljjfbsf] ;dfwfg lgsfNg] tl/sf cgf}krfl/s

Pj+ k/Dk/fut b[li6sf]0f ePtf klg sfg"gL dfGotf kfPkl5 eg] of] k|s[ofn]

cf}krfl/s ?k u|x0f ub{5 . o;/L o; k|s[ofn] sfg"gL?k lnPdf o;sf tLgj6f

;Defjgfx¿ x'G5g\ .

• dWo:ysf] dfWodaf6 d]nldnfk (Mediation/Conciliation)

b'O{ kIf ljjfb ;dfwfg ug{] k|s[ofdf /x]sf] cj:yfdf s'g} 6+'uf]df k'Ug g;sL

ljjfbsf] lg0f{o jf ;dfwfgsf nflu :jtGq t]>f] kIfsf] x:tIf]knfO{ :jLsf/

ul/G5 .

• ;Demf}tf (Settlement)

To:tf] cj:yf, hxf+ s/ k|zf;g / s/bftf aLr ljjfbsf] ;dfwfg ;Demf}tfåf/f

;DkGg ul/G5 .

• dWo:ytf (Arbitration)

To:tf] cj:yf, hxf+ b'j} kIfåf/f z'?d} :jtGq t]>f] kIfsf] lg0f{onfO{ :jLsf/

ug{ ;xdlt ul/G5 .

k/Dk/fut?kdf Goflos lgsfoaf6 l5gf]kmfgf] ul/g] ljlweGbf leGg?kdf s/bftf

/ s/ k|zf;s aLr dWo:ysf] dfWodaf6 jftf{åf/f l56f] ;d:ofsf] ;fdfwfg ug{' g}

~ 448 ~


o; ljjfb ;d:of ;dfwfg ;ldltsf] sfo{ x'G5 . of] Pp6f :yfoL ?ksf] 5'§} lgsfo

xf] . dWo:ystf{n] lj1sf] x}l;otn] ljjfb ;dfwfgsf nflu b'j} kIfnfO{ ljZjfl;nf]

/ e/kbf{] pkfo, tl/sf jf ;'emfj k|bfg u/L jftf{nfO{ ;xh t'Nofpg] sfo{ ub{5 .

h;sf] kmn:j?k jftf{ lg0ff{os e} b'j} kIfsf aLr ;dfwfgsf ;DaGwdf ;Demf}tf

;DkGg x'G5 . Goflos lgsfodf uPsf dfldnfx¿ klg b'j} kIf ;xdt ePdf o:tf]

;ldlt dfkm{t 6'+uf] nufpg ;lsg] x'G5 . o;af6 ;/sf/n] klg kfpg' kg{] /fh:j

;dodf g} ;+sng ug{ kfpg] 5 eg] s/bftfnfO{ cfly{s / dfgl;s ef/af6 d'lQm

ldNb5 .

ljjfb ;dfwfgsf] o:tf] j}slNks Joj:yfsf] b'?kof]u x'g glbgsf nflu k|s[ofx¿

/ ;ldltn] x]g{ kfpg] :ki6 cfwf/x¿ tf]lsg' cfjZos x'G5 . ;a} ljjfbx¿

o; ;ldltaf6 x]l/g' pko'Qm gx'g] x'+bf s/ clws[t, k|d'v s/ clws[t, s/

k|zf;s tyf dxflgb{]zsnfO{ Pp6f /sdsf] l;df tf]sL To; xb;Ddsf] /sdsf]

ljjfb lghx¿s} txaf6 l5gf]kmfgf] ug{], To;eGbf dflysf] tf]lsPsf] /sdsf] xsdf

;ldltåf/f ;Demf}tf ug{ ;Sg] / To; eGbf dflysf] xsdf ;/sf/sf] lg0f{osf

nflu l;kmfl/; u/]/ k7fpg] tyf lg0f{o e} cfP kl5 ;Demf}tf ug{] Joj:yf

ug{ ;lsG5 .

s/bftfn] :jo+ s/ lgwf{/0f u/]/ k]z u/]sf s/ ljj/0f ;xL gePdf jf s/ ljj/0f

k]z gu/]sf]df cfGtl/s /fh:j sfof{non] s/ k/LIf0f jf cg';GwfgfTds s/

k/LIf0fsf] dfWodaf6 k'gM s/ lgwf{/0f jf ;+zf]lwt s/ lgwf{/0f ug{ ;Sb5 . o;/L

ePsf] ;+zf]lwt jf k'gM s/ lgwf{/0f pk/ s/bftfn] lrQ ga'emfPdf To; lj?4

;j{k|yd cfGtl/s /fh:j ljefusf] dxflgb]{zs ;dIf k|zf;sLo kg/fjnf]sgsf]

nflu lgj]bg lbg] / dxflgb]{zsaf6 ePsf] lg0f{oaf6 ;d]t ;Gt'i6 gePdf /fh:j

Gofolws/0fdf k'g/fj]bgsf] nflu hfg kfpg] sfg"gL Joj:yf /x]sf] 5 . /fh:j

Gofolws/0faf6 ePsf] lg0f{o pk/ ;d]t lrQ ga'em]df s]xL vf; cj:yf pNn]v

u/L ;jf]{Rr cbfnt ;dIf cg'dltsf] nflu lgj]bg lbO{ clGtd l5gf]kmfgf] u/fpg

kfpg] Joj:yf /x]sf] 5 .

;+zf]lwt jf k'gM s/ lgwf{/0f sltko cj:yfdf s/bftfnfO{ s/sf ljleGg kIfx¿sf]

af/]df ;xL hfgsf/L gePsf]n] x'g uPsf] 5 eg] sltko cj:yfdf s/ clws[tn]

Gofof]lrt ?kdf s/ lgwf{/0f ug{ g;Sgfn] lgwf{l/t s/ /sd ltg{;Sg] cj:yf

~ 449 ~


eGbf a9L x'g uPsf]n] ;d]t aSof}tfdf j[l4 x'g uPsf] 5 . s/ aSof}tfsf] 7"nf]

lx:;f Goflos lgsfodf ljrf/fwLg /x]sf] 5 . s/ sfg"gx¿ ljz]if u/L cfo

s/ P]g, @)%* tyf d"No clej[l4 s/ P]g, @)%@ df aSof}tf c;'nL ;DaGwdf

ljleGg k|fjwfg /x]sf 5g\ . P]gx¿df s/ clws[tn] aSof}tf /x]sf] JolQmsf] rn

crn ;DklQ sJhfdf lnO{ lnnfd u/L aSof}tf /sd c;'n ug{ ;Sg], aSof}tf

/x]sf] JolQmsf] a}+s tyf ljQLo ;+:yfdf /x]sf] /sddfly bfaL ug{ ;Sg] nufot

aSof}tf /fVg] JolQm lj?4 cbfntdf d'2f bfo/ ug{ ;Sg];Ddsf clwsf/x¿ /x]sf

5g\ . P]gx¿df aSof}tf /x]sf] /sd c;'lnsf] nflu kof{Kt sfg"gL Joj:yf e} /x]sf]

cj:yfdf ;d]t aSof}tf c;'n x'g g;Sg' k5fl8 /x]sf sf/0f ;d]tnfO{ Wofg

lbg' h?/L 5 . s/ lgwf{/0faf6 l;h{gf ePsf] ljjfbsf] sfg"gL ?kdf ;dfwfgsf]

k|lqmof nfdf] ePsf]n] s/ c;'n ug{sf nflu sfg"gL k|lqmof ckgfpg cbfntaf6

clGtd?kdf lg?k0f geP;Dd kv{g' kg]{ x'G5 . sltko s/bftfsf] s/ sfg"gsf]

c1fgtfsf] sf/0faf6 l;lh{t ePsf] aSof}tf s/ sfg"gdf ePsf] s8f Joj:yf

k|of]u u/L c;'n ug{ dfgjLo Pj+ Jofjxfl/s sf/0faf6 ;d]t s7Lg e} /x]sf]

cj:yf ;d]t ljBdfg 5 .

s/ aSof}tf /x]sf] JolQmaf6 aSof}tf c;'n ug{ s/ sfg"gx¿df /x]sf] Joj:yf

k|of]u u/]/ dfq Jofjxfl/s gx'g] cj:yfnfO{ dx;'; u/L ;/sf/n] ;do ;dodf

cfly{s P]gdf ljz]if 5'6 tyf ;'ljwfx¿ lbO{ s/ aSof}tf ;+sng ug]{ jf aSof}tf

Joj:yfkg ug]{ k|ofzub}{ cfPsf] 5 . cfly{s P]gdf o:tf ljz]if 5'6 tyf ;'ljwfx¿

Joj:yf u/]sf] cfo jif{df aSof}tf s/ /sd c;'n x'g] u/]sf] 5 . To:t} s/

ljjfb lg?k0f u/L s/ aSof}tf Joj:yfkg ug{sf] nflu s]xL jif{sf] cGt/fndf s/

km5\of}{6 cfof]u P]g, @)## nfO{ k|of]u u/L s/ km5\of}{6 cfof]u u7g ug]{ k/Dk/fs}

?kdf :yflkt ePsf] 5 . s/ km5|\of}{6 cfof]u u7g ePsf] cfo jif{df s]xL aSof}tf

s/ /sd ;+sng eO{ s]xL xb;Dd aSof}tf Joj:yfkg ;d]t x'g] u/]sf] 5 . s/

km5\of{}6 cfof]usf] dfly pNn]lvt kIf ;sf/fTds /x]tfklg s]xL s/bftfn] s/

r'xfj6 (Evasion) ug]{, To:tf] r'xfj6 lj?4 ePsf] s/ lgwf{/0f pk/ sfg"gL?kdf

ljjfbnfO{ lgotjz nDJofpb} n}hfg] u/]sf] kfOG5 . To:tf] s/ bfloTj sd b]vfO{

:jo+ s/ lgwf{/0f u/L cfo ljj/0f jf s/ ljj/0f bflvnf ug]{ s/bftfsf] s/ n]vf

kl/If0faf6 sfod ePsf] s/ ;d]t bflvnf gu/L s/ km5\of}{6 cfof]u u7gnfO{

k|ltIff ug]{ k|j[lQ ;d]t /x]sf] kfOG5 .

~ 450 ~


s/ aSof}tf ;DjGwL ;d:of g]kfnsf] dfq geO{ ljsf;zLn Pj+ ljsl;t b]zdf

;d]t /x]sf] kfO{G5 . tL b]zx¿n] lgwf{l/t s/ /sd lz3| ?kdf ;+sngsf] nflu

j}slNks Joj:yf cjnDag u/]sf] kfOG5 . s/ ljjfb ;dfwfg ug]{ tyf aSof}tfnfO{

pko'Qm ?kdf Joj:yfkg ug{ xfn s/ sfg"gdf /x]sf] Joj:yfsf] ;fy;fy} cGo

j}slNks Joj:yf (Alternative Dispute Resolution) ;d]t ug{ h?/L e} ;s]sf]

5 . g]kfnsf] xsdf /fh:j Gofolws/0fdf k/]sf d'2fx¿ / ltgsf] aSof}tf c+s x]bf{

tyf a]nfa]nfdf u7g x'g] s/ km5f{}6 cfof]usf] u7gnfO{ ljrf/ ubf{ klg s/ ljjfb

;dfwfgsf nflu j}slNks sfg"gL Joj:yf ug{'kg{] cj:yf /x]sf] b]lvG5 . cfof]un]

ljleGg If]qdf cfof]hgf u/]sf 5nkmn÷cGt/ls|of sfo{s|dsf ;xefuLx¿sf ;fy}

c?n] klg Pp6f :yfoL s/ ljjfb ;dfwfg ;ldlt :yfkgf ul/g' kg]{ ;'emfj lbPsf

lyP / cfof]usf] wf/0ff klg oxL 5 .

!&=# ;'emfj

cfo s/ P]g, @)%* n] s/ ljjfb ldGxfsf] dfWodaf6 ;dfwfg ;DaGwL ;}4flGts

cjwf/0ffnfO{ P]gsf] bkmf !!@ df ;dfj]z u/]sf] 5 . P]gsf] o;} Joj:yfnfO{ cfwf/

dfgL 5'§} :jtGq?kn] sfd ug{] u/L j}slNks s/ ljjfb ;d:of ;dfwfg ;ldltsf]

Joj:yf ug{ pko'Qm x'g] b]lvG5 . o;sf] ;Dks{ dGqfnosf] ?kdf cy{ dGqfnon]

sfd ug{] u/L tf]lsg' kb{5 . cfGtl/s /fh:j ljefun] sfof{Gjog ug]{ d"No clej[l4

s/ P]g, cGtMz'Ns P]g tyf eG;f/ P]gdf ;d]t o:tf] Joj:yf ;dfj]z ug{' kg]{

b]lvG5 .

s/ ljjfb ;dfwfg ug]{ tyf aSof}tfnfO{ pko'Qm?kdf Joj:yfkg ug{ s:tf] ;+/rgf

lgdf{0f ug]{ eGg] ;DaGwdf g]kfnsf] h:t} s/bftfsf] cj:yf, k|j[lQ, Jofj;flos

;+/rgf ePsf] ljz]if u/L blIf0f PlzofnL b]zx¿df k|rngdf /x]sf] Joj:yfnfO{

cjnDag ug{' pko'Qm x'G5 . o; b[li6sf]0fn] x]bf{ g]kfndf o:tf] ;ldlt a9Ldf

tLg ;b:oLo x'g' pko'Qm x'G5 . ;b:ox¿ rog ug{ cy{ ;lrj, sfg"g ;lrj /

Ps hgf lj1 ;lDdlnt Ps rog ;ldlt klg /xg' cfjZos x'G5 . rog ;ldltn]

;ldltsf ;b:ox¿ rog ubf{ ;dfhdf ljlzi6 klxrfg /fVg] g}ltsjfg JolQmsf]

rog ug{] sfg"gL Joj:yf ug{' kb{5 . ;b:osf] of]Uotfsf xsdf slDtdf k'g/fj]bg

txsf] cbfntdf GofofwLz e} ;]jf lgj[Q ePsf] / sfg"gdf :gftsf]Q/ ePsf] jf

g]kfn ;/sf/sf] ;lrj jf ;x;lrjsf] kbjf6 ;]jf lgj[Q ePsf] / cy{zf:q jf

~ 451 ~


afl0fHozf:q jf sfg"gdf :gftsf]Q/ ePsf] JolQm x'g' kb{5 . o;f] ubf{ To:tf]

JolQm ;]jf lgj[Q e} ;s]sfn] lghsf] nufj jf em'sfj s'g} JolQm ljz]if k|lt /xg]

;Defjgf sd x'G5 . lgh ;b:ox¿sf] cGo kbLo bfloTj klg gx'g] x'+bf ;'lDkPsf]

sfdk|lt a9L lhDd]af/ x'g] ck]Iff ug{ ;lsG5 . ;ldltsf] cWoIftf s/ ljjfb

;dfwfg ;ldltsf ;b:ox¿ dWo] sfg"g ;b:on] ug{] Joj:yf ug{' kb{5 . s/ ljjfb

;dfwfg ;ldltsf] ;b:o ;lrjsf] ?kdf cfGtl/s /fh:j ljefusf gLlt tyf

ljZn]if0f dxfzfvfsf pkdxflgb{]zsnfO{ tf]lsg' kb{5 .

o; s/ ljjfb ;dfwfg ;ldltsf] sfo{ ;~rfng s;/L ug]{ eGg] ;DaGwdf lgb]{lzsf

tof/ u/L nfu" ug'{ kb{5 . of] Joj:yf 5gf}6 ug]{ s/bftfn] ljjfb ;dfwfg ug]{

;DaGwdf /x]sf] cGo Joj:yfsf] pkof]u ug{ gkfpg] Joj:yf ;d]t ul/g' kb{5 .

;ldltsf] lg0f{o ;fwf/0ftM clGtd x'g] Joj:yf x'g'kb{5 . k'g/fj]bgsf] pkrf/ vf;

vf; clgjfo{ l:ylt -sfg"gdf g} ls6fgL ul/g' kg]{_ jfx]s /xg' pko'Qm x+'b}g . o:tf]

Joj:yf ePdf lgwf{l/t s/ /sd ;dodf g} ;+sng x'g] / aSof}tf Joj:yfkg

;xh x'g hfg] x'G5 . jblgotk"j{s s/ 5Ng] / To; lj?4 ePsf] s/ lgwf{/0f

pk/ sfg"gL k|lqmofdf uO{ s/ bfloTjnfO{ :yug ug]{ / ;fnj;fnL?kdf hf/L x'g]

cfly{s P]gdf s/ 5'6sf Joj:yf /fVgsf] nflu bjfj lbg] k|j[lQsf] cGTo x'g hfg]

cj:yf l;h{gf x'G5 eg] s/ bfloTj ;dodf km/kmf/s gu/L s/ km5|of{}6 cfof]usf]

u7gsf] k|ltIff ug]{ cj:yfsf] ;d]t cGTo x'g ;S5 . o; Joj:Yffsf] 5gf}6 gug]{

jf 5gf}6 ug]{, t/ ;ldltaf6 ePsf] lg0f{osf] cj1f u/L s/ bfloTj sfod /fVg]

s/bftf pk/ aSof}tf c;'ln ;DaGwdf ePsf Joj:yfnfO{ s/ k|zf;gn] s8fO{sf

;fy nfu" ug{ ;Sg] cj:yf x'G5 .

~ 452 ~


cWofo

!*

;DklQsf] 3f]if0ff

!*=! k[i7e"ld

cfw'lgs s/sf vf; u/]/ tLg cfwf/ 5g\ . tL x'g\ — cfo, ;DklQ / j:t' tyf

;]jf . j:t' tyf ;]jfsf] pTkfbg, lgsf;L, k}7f/L, ljqmL, pkef]u, d"No clej[l4 jf

cfk"lt{ u/] afkt ljleGg lsl;dsf s/x¿ nufOG5g\ . oL s/x¿df eG;f/ dx;'n,

cGtMz'Ns, las|L s/, d"No clej[l4 s/, dgf]/Ghg s/ cflb kb{5g\ . csf]{tkm{

d'gfkmf, kfl/>lds, Hofnf, Aofh, /f]oN6L, ef8f cflb h:tf cfodf cfwfl/t u/]/

ljleGg s/x¿ nufOG5g\ h;nfO{ cfo s/ elgG5 . oL s/x¿df JolQmut cfo

s/ / ;+:yfut cfo s/ kb{5g\ . o;}u/L rn crn ;DklQdfly klg ljleGg s/x¿

nufOG5g\ h;nfO{ ;DklQ s/ elgG5 . ;DklQdf cfwfl/t s/x¿df 3/ hUuf h:tf]

crn ;DklQsf] :jfdLTj wf/0f u/] afkt jflif{s ?kdf nufOg] dfnkf]t tyf 3/

hUuf s/, ;DklQsf] :jfdLTj x:tfGt/0f x'+bf nfUg] 3/ hUuf /lh:6«]zg b:t'/, tyf

rn crn ;a} lsl;dsf ;DklQsf] u0fgf ubf{ j[l4 ePsf] v"b ;DklQdf nufOg]

v"b ;DklQ s/ (Net Worth Tax) kb{5g\ . To:t} sltko b]zx¿df ;DklQdfly

:jfdLTj ePsf] k|fs[lts JolQmsf] d[To' kZrft To:tf] ;DklQdfly clwsf/ k|fKt

ug]{ jf pkef]u ug]{ JolQmn] ;DklQ k|fKt u/] afkt nfUg] s/ (Inheritance Tax) jf pkxf/, ck'tfnL jf OR5fkq cg';f/ ;DklQ k|fKt ug]{ JolQmnfO{ nfUg] s/ (Gift Tax) nufpg] rng /x]sf] kfOG5 .

hldgdf cfwfl/t ;DklQ s/ ljleGg b]zdf /fh:jsf] k/Dk/fut ;|f]tsf] ?kdf

/x]sf] kfO{Pklg d"No clej[l4 s/, cfo s/ h:tf nlrnf cfw'lgs s/x¿sf] ljsf;

ePkl5 ;DklQdf cfwfl/t s/x¿sf] ;fk]lIfs dxTj 36\b} uPsf] 5 / sltko

~ 453 ~

;DklQsf] 3f]if0ff

b]zdf t v"b ;Dklt (Net Worth) s/nfO{ cfkm} /fh:j kl/rfng ug]{ s/ eGbf

klg cfo s/nfO{ k|efjsf/L?kdf nfu" ug{ ;xfos s/sf] ?kdf k|of]u ul/Psf]

kfOG5 . o;}u/L ;DklQsf] ahf/ d"Nodf ck|Toflzt ?kdf j[l4 ePsf] / k/Dk/fut

?ksf] ;DklQ s/, k}t[s ;DklQdfly nufOg] s/ jf pkxf/ Pj+ OR5fkq cg';f/

;DklQ x:tfGt/0fdf nfUg] s/sf] af]em a9L x'b} uPsf] sf/0faf6 s/sf] bfloTj

;[hgf ePsf] JolQmnfO{ e'QmfgL ug]{ tTsfn ;|f]tsf] cefjn] To:tf] JolQmsf]

s/sf] e'QmfgL ug{ ;Sg] Ifdtf (Ability to Pay) sf] cefjdf k|efjsf/L x'g

;s]gg\ . log} sf/0fx¿af6 w]/} b]zx¿n] Net Wealth Tax, Inheritance Tax, Gift Tax h:tf s/nfO{ /fh:j ;+sngsf] dxTjk"0f{ ;|f]tsf] ?kdf g/fvL ltgLx¿nfO{

gu0o b/df s/ nufPsf] jf cGo s/n] k|lt:yfkg u/]sf] jf vf/]h u/]sf] kfO{G5 .

l5d]sL d'n's ef/tdf v"b ;DklQ s/ vf/]h ul/Psf] 5 . xfn ;DklQdf cfwfl/t

s/x¿df 3/ hUuf h:tf] crn ;DklQdf nufOg] s/nfO{ dfq :yfgLo txdf

nufPsf] kfOG5 .

g]kfndf ;DklQdf cfwfl/t s/x¿df dfnkf]t ;/sf/L /fh:jsf] k/Dk/fut ;|f]tsf]

?kdf /xb} cfPsf]df o; s/nfO{ cfly{s jif{ @)%$÷%% b]lv :yfgLo :t/df

;fl/Psf] 5 eg] /lhi6«]zg b:t'/ s]Gb|Lo :t/df nfUb} cfPsf] 5 . o;}u/L, ;DklQ

s/ P]g, @)!& / kl5 3/ hUuf s/ P]g, @)!( dfkm{t 3/ / hUuf h:tf] ;DklQ

dfly tf]lsPsf] zx/L If]qdf ;DklQ s/ nufO{ cfPsf]df o; s/nfO{ klg cfly{s

jif{ @)%&÷%* b]lv :yfgLo :t/df nufpg] Joj:yf ul/Psf] 5 . xfn d'n'sdf

k|fs[lts JolQmsf] ;DklQdfly s/ nufpg] P]gx¿df :yfgLo :jfoQ P]g, @)%%

cGtu{t JolQmsf]] :jfdLTjdf /x]sf] hUuf jf 3/ tyf hUufdf Go"g b/df ;fnj;fnL

?kdf dfnkf]t÷e"lds/ jf 3/ hUufs/ jf PsLs[t ;DklQs/ ;+sng ug'{sf] ;fy}

cfly{s P]g cGtu{t hUuf jf ejgsf] ljqmL jf cGo dfWodaf6 gfd;f/L ubf{

/lhi6«]zg z'Ns p7fOFb} cfPsf] 5 . o;}u/L, ;jf/L s/ P]g, @)## n] ;fnj;fnL

?kdf cfly{s P]gdf b/ tf]sL ;jf/Lsf] zQmL tyf k|s[lt cg';f/ ;jf/L s/ c;'n

xF'b} cfPsf] 5 . csf]{tkm{ 3/ hUuf h:tf] crn ;DklQdf s/ nufpg] p2]Zon]

th'{df ul/Psf dfnkf]t P]g, @)#$ tyf 3/ hUuf s/ P]g, @)!( lgis[o /x]sf

5g\ . o;}u/L, ;DklQ s/ P]g, @)$& n] d'n'sdf k|fs[lts JolQmsf] :jfdLTjdf

/x]sf] ;a} k|sf/sf] rn crn ;DklQdf PsLs[t u/L s/ nufpg] Joj:yf ePklg

ljljw sf/0fn] sfof{Gjgdf cfpg ;s]g .

~ 454 ~


o;n] ubf{ xfn g]kfndf 3/ hUuf h:tf] crn ;DklQ / ;jf/L ;fwg jfx]s cGo

k|sf/sf] ;DklQdf s/ nfu" ePsf] 5}g . dfly pNn]v ul/P cg';f/ Net Wealth Tax, Inheritance Tax, Gift Tax h:tf ;DklQdf cfwfl/t s/x¿ ljleGg sf/0fn]

k|efjsf/L gePsf] x'+bf tL s/x¿nfO{ ljleGg b]zn] vf/]h ul/;s]sf] jf gu0o

?kdf nufPsf 5g\ . o;/L ljutdf ;DklQ s/ (Wealth Tax) nufpg] ;DaGwdf

/x]sf] dfGotf tyf cjwf/0ffdf xfn kl/jt{g cfPsf] / ljZjsf sltko b]zx¿n]

of] s/nfO{ vf/]h ub}{ nu]sf] kl/k]|Ifdf g]kfndf klg o:tf] s/ sfof{Gjog x'g]

cj:yfdf 5}g . t/ cfo s/ k|of]hgsf] nflu ljleGg b]zdf s/bftfn] ;DklQsf]

ljj/0f lbg' kg]{ x'G5 / o:tf] ;"rgf cfo s/nfO{ ;xL tyf k|efjsf/L?kdf nfu"

ug{sf] nflu cfjZos kg]{ x+'bf ;DklQsf] 3f]if0ff ul/g' kg]{ dfu ljleGg If]qaf6

cfof]unfO{ k|fKt ePsf] 5 .

!*=@ ;DklQ j[l4sf] oyfy{tf Plsg ug{df sl7gfO{

g]kfndf clxn];Dd cfd g]kfnL gful/sn] cfˆgf] ;DklQsf] ljj/0fsf] st} klg

;+:yfut ?kdf clen]v /fVg' kg]{ Joj:yf 5}g . o;n] ubf{ s'g} JolQmsf] :jfdLTjdf

z'?df /x]sf] ;DklQ / tTkZrft j[l4 ePsf] ;DklQsf] oyfy{ ;|f]t s] xf] ;f]

klxNofpg gful/s :jo+ / /fHonfO{ klg s7Lg x'g] l:ylt 5 . ljz]if u/L n]vf

/fVg clgjfo{ gePsf k|fs[lts JolQmsf] j[l4 ePsf] ;DklQ Joj;fo, /f]huf/L

jf nufgLsf] cfosf] sf/0faf6 ePsf] xf] jf cGo sf/0faf6 ePsf] xf], Plsg ug{

sl7g 5 .

o;sf cltl/Qm cfo s/ P]g, @)%* n] sltko cfodf s/ 5'6 x'g] jf s/ gnfUg]

Joj:yf u/]sf] 5 . To:t} sltko cfodf ;|f]tdf s/ s§L x'g] dfWodn] s/ nfUg]

/ To:tf] s/ s§L /sd g} clGtd ?kdf s/ s§L x'g] Joj:yf ;d]t u/]sf]n] To:tf]

JolQmn] cfo 3f]if0ffsf] nflu cGo s'g} lsl;dsf] cf}krfl/stf k"/f ug'{kb}{g . s'g}

JolQmsf] ;DklQdf ePsf] j[l4 ;f] JolQmsf] cfo ljj/0f bflvnf ug'{ kg]{ Joj;fo,

/f]huf/L jf nufgLaf6 ePsf] cfodfq n]vfs+g jf clen]vLs/0f x'G5 . To:tf]

cfosf] s'g}klg ;dodf 5fgljg u/L oyfy{tfsf] k'[li6 ug{ ;lsG5 . ;f] jfx]s

;|f]tdf s/ s§L e} k5L clGtd dflgg] cfo -cfo s/ k|of]hgsf] nflu s'n cfodf

;dfj]z ug{ gkg]{_ jf s/ gnfUg] cfosf sf/0faf6 yk ePsf] ;+klQ ;d]t z+sfsf]

bfo/fdf cfpg] cj:yf x'g ;Sb5 .

~ 455 ~

;DklQsf] 3f]if0ff

cfo s/ P]g, @)%* n] g]kfndf ;|f]t ePsf] cfo tyf g]kfnsf] afl;Gbf JolQmsf]

g]kfn aflx/sf] cfo (Global Income) nfO{ s/sf] bfo/fdf NofPsf] 5 . g]kfnsf]

cfo s/ P]gn] s/sf] bfo/fdf NofPsf] cfoaf6 ljleGg # j6f dfWodaf6 s/

;+sng ug]{ Joj:yf u/]sf] 5 . tL # dfWodx¿ lgDgfg';f/ /x]sf 5g\ .

• s'g} JolQmn] Joj;fosf] cfo k|fKt u/]sf] 5 eg] jf k|fs[lts JolQmsf] clGtd

s/ s§L x'g] e'QmfgL jfx]ssf] nufgLsf] cfo ePsf] JolQmn] s/ ljj/0f cg';f/

;[hgf ePsf] s/ bfloTjsf] e'QmfgL ls:tfjGbLsf] dfWodaf6 ;+sng x'g] .

• cfo s/ P]g, @)%* df sltko e'QmfgLx¿ e'QmfgL ubf{s} jvt cyf{t ;|f]tdf

s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ Joj:yf /x]sf] 5 . o;/L ;|f]tdf s/ s§L

ul/Psf] k|fs[lts JolQmsf] Joj;fo;Fu ;DjGw g/x]sf] /f]huf/L jf nufgLsf]

cfo cGtu{t kg]{ cfox¿ tyf u}/ afl;Gbf JolQmsf] cfo clGtd s/ s§L x'g]

e'QmfgL ePsf]n] oxL dfWodaf6 s/ ;+sng x'g] .

• cfo s/ P]gn] sltko cfodf ePsf] cfo jf nfesf] s/ clu|d ?kdf cfo

jf nfe ePsf] ;dodf g} bflvnf ug'{kg]{ Joj:yf /x]sf] 5 . ljz]if u/L u}/

Jofj;flos s/of]Uo ;DklQsf] lgM;u{df ePsf] nfedf clu|d ?kdf s/ bflvnf

ug'{ kb{5 . s'g} k|fs[lts JolQmn] u}/ Jofj;flos s/of]Uo ;DklQ cGtu{t kg]{

ejg jf hUufsf] lgM;u{df ePsf] nfedf tf]lsPsf] b/df ;DklQsf] gfd;f/L

ubf{s} ;dodf dfnkf]t sfof{nodf clu|d ?kdf s/ bflvnf ug'{ kb{5 . To:t}

u}/ Jofj;flos s/of]Uo ;DklQ cGtu{t kg]{ z]o/ jf ;'/If0fsf] lgM;u{df

ePsf] nfedf z]o/ jf ;'/If0f ;"rLs[t ePsf] ePdf g]kfn lwtf]kq jhf/df

olb ;"rLs[t gePdf ;DalGwt lgsfodf To:tf] z]o/ ;'/If0f gfd;f/L ubf{s}

;dodf clu|d ?kdf s/ bflvnf ug'{ kb{5 . To:t} cfo s/ P]g, @)%* n]

k|fs[lts JolQmsf] :jfdLTjdf /x]sf] hUuf tyf ejg Pj+ lgsfodf /x]sf] lxt

-h:t} z]o/, l8a]~r/_ lgM;u{ ubf{ ePsf] nfedf s/ nfUg] Joj:yf u/]sf] 5 .

!*=# ;DklQ clen]v ug'{kg]{ cfjZostf Pj+ cf}lrTo

g]kfndf k|fs[lts JolQmsf] ;a} lsl;dsf ;DklQx¿ :jb]zdf jf ljb]zdf hxfF

/x]sf] ePtfklg ;a}nfO{ PsLs[t u/L ;DklQ s/ nufpg ;lsg] ;DklQ s/ P]g

sfof{Gjgdf /x]sf] 5}g . cGt/f{li6«o hutdf ljutdf v"b ;DklQ s/ nufpg]

~ 456 ~


;DaGwdf /x]sf] dfGotf tyf cjwf/0ffdf xfn kl/jt{g cfPsf]n] / ljleGg b]zx¿n]

o; s/nfO{ vf/]h ub}{ nu]sf] kl/k|]Ifdf o:tf] s/ g]kfndf sfof{Gjog] ug]{ l:ylt

klg 5}g . cfw'lgs s/ k|0ffnLdf JolQmsf] ;DklQdf nufOg] s/nfO{ lj:yfkg u/L

cGo cfw'lgs Pj+ k|ultlzn s/ nufpg plrt x'G5 . g]kfnsf] cfo s/ P]g, @)%*

n] k|fs[lts JolQmsf] lghL hUuf jf ejg Pj+ lgsfodf /x]sf] lxtsf] lgM;u{af6

k|fKt ePsf] nfedf cfo s/ nufpg] Joj:yf u/]sf] 5 . Joj;fodf k|of]u gePsf]

hUuf jf ejgdf s/ nufpg] o; Joj:yfn] s]xL xb;Dd ;dtf (Equity) sfod

u/]sf] 5 . o:t} :yfgLo lgsfox¿n] cfˆgf] If]q cGtu{tsf] 3/hUufdf s/ nufpg]

Joj:yf u/]sf] cj:yfdf cj ;DklQ s/ nufpg] jf gnufpg] ljifodf 5nkmn

ul//xg' kg]{ b]lvb}g . o; ;Gbe{df cj ljutdf lgis[o /x]sf] ;DklQ s/nfO{ vf/]h

u/L k|fs[lts JolQmsf] :jfdLTjdf /x]sf] ;DklQx¿sf] PsLs[t ?kdf clen]vLs/0f

ug]{ Joj:yf sfof{Gjg ug'{ kg]{ b]lvG5 . k|fs[lts JolQmsf] ;DklQsf] clen]v lgDg

sf/0fx¿n] ubf{ /fVg' kg]{ clgjfo{tf e} ;s]sf] 5 .

!*=#=! cfo s/ P]g, @)%* cg';f/ ;[hgf ePsf] cj:yf

cfo s/ P]g, @)%* df /x]sf] s]xL Joj:yfx¿sf] sf/0faf6 ;d]t s'g} k|fs[lts

JolQmsf] ljutdf s/ lt/L ;s]sf] ePklg To; ;DaGwdf s/sf] ;fdfGo cf}krfl/stf

dfq k'/f ug'{kg]{ sf/0fn] ubf{ sltko JolQmsf] ljutsf] j[l4 ePsf] ;DklQ s/

lt/]sf] cfoaf6 ePsf] xf] jf xf]Og Plsg ug{ sl7gfO{ ePsf] Pj+ sltko cfodf

s/ltg'{ kg]{ jf gkg]{ b'ljwf ePsf] sf/0faf6 ;d]t oyfy{tfsf] Plsg ug{ sl7g

e} /x]sf] cj:yf 5 . cfo s/ P]gsf] To:tf s]xL Joj:yf lgDgfg';f/ /x]sf]] 5g\ .

• cfo s/ P]g, @)%* n] ju{L{s/0f u/]sf] s/sf lzif{sx¿ dWo] ljz]if u/L nufgL

zLif{s cGtu{tsf] k|fs[lts JolQmsf] cfo e'QmfgL ug]{ JolQmn] e'QmfgL ubf{s}

;dodf tf]lsPsf] b/df ;|f]tdf s/ s§L u/L e'QmfgL ug'{ kg]{ / To;/L ;|f]tdf

s/ s§L u/L ul/Psf] e'QmfgL clGtd s/ s§L x'g] e"QmfgL ePsf]n] To:tf]

e'QmfgL dfkm{t ePsf] cfosf] s/ ljj/0fdf ;dfa]; ug'{ kb}{g . ljutdf nufgL

cfo zLif{s cGtu{tsf] Aofh cfo tyf nfef+z cfo e'QmfgL ug]{ lgsfon] o;

zLif{s cGtu{t e'QmfgL k|fKt ug]{ JolQmsf] ;+Vof w]/} ePsf]n] ;|f]tdf s/ s§L

ul/Psf] s/sf] clu|d s/ s§L k|df0fkq ;d]t pknJw u/fpg] k|rng /x]sf]

lyPg . o:t} o; lsl;dsf] e'QmfgL k|fKt ug]{ JolQmsf] To:tf] cfo clGtd

s/ s§L x'g] e'QmfgL ePsf]n] cfo ljj/0f bflvnf ug'{ gkg]{ ePsf]n] s/ s§L

~ 457 ~

;DklQsf] 3f]if0ff

ldnfg ;d]t ug{ gkg]{ x'Fbf clu|d s/ s§L k|df0fkq s/ k|of]hgsf] nflu

cfjZos gePsf]n] of] lng] k|rng gePsf]n] k|fs[lts JolQmsf] j[l4 ePsf]

;DklQ jf:tljs ?kdf s/ ltg'{ gkg]{ jf s/ ltl/;s]sf] cfoaf6 ePsf] xf]

jf s/sf] bfo/f aflx/ /x]sf] sf/0faf6 ePsf] xf] Plsg ug{ sl7gePsf] 5 .

• cfo s/ P]g, @)%* n] k|fs[lts JolQmsf] :jfdLTjdf /x]sf] Joj;fodf k|of]u

gePsf] hUuf jf ejg Pj+ lgsfodf /x]sf] lxtsf] lgM;u{df ePsf] nfenfO{

;d]t s/sf] bfo/fdf NofPsf] 5 . P]g k|f/De ePsf] cj:yfdf s'g} k|fs[lts

JolQmsf] ? ! s/f]8eGbf a9L d"Nodf To:tf u}/ Jofj;flos s/ of]Uo ;DklQsf]

lgM;u{af6 ePsf] nfedf lglZrt b/ Pj+ k|s[of cg';f/ s/ nfUg] Joj:yf

/x]sf] lyof] . cfo s/ P]g, @)%* df @)^^ sf] ;+zf]wg ug'{ k"j{ 3/ hUuf

lgM;u{df ePsf] nfedf lgM;u{ ubf{s} ;dodf dfnkf]t sfof{nodf clu|d s/

bflvnf ug'{ kg]{ Joj:yf lyPg . To:t} cfo s/ P]g, @)%* k|f/De ePsf] nfdf]

;do;Dd k}lqs ;DklQ x:tfGt/0f afkt k|fKt hUuf jf ejgsf] lgM;u{df

cfo s/ nfUg] jf gnfUg] b'ljwf ;d]t sfod /x]sf] lyof] . cfly{s P]g, @)^^

n] cfo s/ P]gdf ;+zf]wg u/L 3/ jf hUufsf] lgM;u{df ePsf] nfedf

dfnkf]t sfof{nodf clu|d ?kdf s/ bflvnf ug]{ Joj:yf eP kZrftdfq

k|efjsf/L ?kdf s/ ;+sng x'g yfn]sf] xf] . o;y{ k|fs[lts JolQmsf] u}/

Joj;flos s/of]Uo cfo -3/ hUuf_ sf] lgM;u{df ePsf] nfesf] sf/0faf6

ePsf] ;DklQsf] jj[l4sf] oyfy{tf Plsg ug{ sl7g x'g k'u]sf] 5 .

• cfo s/ P]g, @)%* n] s[lif cfo nufot sltko cfonfO{ s/sf] bfo/feGbf

aflx/ /fv]sf] 5 . o:tf] cfo ePsf] JolQmn] cfo s/sf] s'g} cf}krfl/stf k/f

ug'{ kb}{g . sltko JolQmx¿n] ;DklQsf] j[l4 ePsf] ;|f]tsf] ?kdf s/ 5'6sf]

cfonfO{ k|:t't ug]{ u/]sf] ;d]t kfOG5 . o;y{ cfo s/ P]gsf] o; lsl;dsf]

Joj:yfn] ;d]t ;DklQ j[l4sf] oyfy{ ;|f]tsf] klxrfg ug{ sl7gfO x'g] cj:yf

ljBdfg /x]sf] 5 .

• g]kfndf xfn k|rngdf /x]sf] cfo s/ P]g, @)%* n] g]kfnsf] afl;Gbf

JolQmsf] ;a} k|sf/sf] s/ nfUg] cfosf] nflu s/ ljj/0fsf] dfWodaf6 :jod\

s/ lgwf{/0f ug'{ kg]{ Joj:yf u/]sf] 5}g . cfo s/ P]gsf] o; Joj:yfn] ubf{

sltko JolQmsf] s/ e'QmfgL u/L k|fKt u/]sf] cfosf] ;d]t s/ k|zf;gdf

clen]v x'g] Joj:yf 5}g . o:tf] cfo ePsf] JolQmn] s/ bflvnf u/]sf] cfo

~ 458 ~


jf To;af6 ;[hgf ePsf] ;DklQsf] nfdf] ;do;Dd ;f]sf] k|df0f cfk'm;Fu

/fVg ;Dej x'b}g . To:t} s/ k|zf;gn] ;d]t s'g} JolQmsf] ljutsf] s/ nfUg]

cfosf] s/ lt/]sf] k|df0f dfu ug{ klg Jofjxfl/s x'b}g . ctM log} sf/0fn]

ubf{ ljutdf s'g} JolQmsf] s/ nfUg] cfo cfh{gaf6 ;[hgf ePsf] ;DklQsf]

s/ e'QmfgL u/]sf] eP ;f]xL cfwf/df, olb s/ nfUg] cfo cfh{g u/]sf] t/ s'g}

sf/0fjz s/ glt/]sf] eP s/ e'QmfgL u/L ;DklQsf] 3f]if0ff ug{ lbg] gLltut

Joj:yf ug{ pko'Qm x'g] b]lvG5 .

!*=#=@ cy{tGqdf cgf}krfl/s If]qsf] pkl:ylt Pj+ k|efj

g]kfnsf] cy{tGqdf cem}klg cgf}krfl/s If]qsf] 7"nf] lx:;f ljBdfg /x]sf] 5 .

o;n] ubf{ b]zsf] ;du| cy{tGqsf] g} oyfy{k/s?kdf n]vfs+g x'g ;s]sf] 5}g .

cgf}krfl/s If]qsf] cy{tGqsf] n]vfs+g gx'g] x'bfF To:tf] If]qdf ;+nUg JolQmx¿n]

cflh{t cfo ;d]t /fli6«o n]vf eGbf aflx/ /xg' :jefljs x'G5 . cy{tGqdf /x]sf]

o; lsl;dsf] k|j[lQn] ubf{ ljutdf s'g} JolQmx¿sf] ;DklQdf ePsf] j[l4sf] sf/0f

tyf To:sf] cfwf/sf] oyfy{tf Plsg ug{ sl7g x'G5 . cgf}krfl/s If]qdf /x]sf]

cfly{s ultljlwaf6 l;lh{t ;a} ;DklQx¿ u}/ sfg"gL cfo gx'g ;Sb5 . o;n]

ubf{ ljutdf s'g} JolQmn] cfh{g u/]sf] cfoaf6 clej[l4 ePsf] ;DklQsf] oyfy{

;|f]tsf] ;d]t olsg ug{ sl7g x'g ;Sb5 .

o;/L ljutdf s'g} JolQmn] u/]sf] cfo cfh{gaf6 ;[hgf ePsf] ;DklQsf] :ki6

;|f]tsf] klxrfg x'b}g . s'g} JolQmsf] o:tf] ;|f]tsf] ;a} cfo u}/ sfg"gL cfo x'G5 egL

dfGg ;Sg] cj:yf ;d]t x'b}g . s'g}klg b]zsf] nflu cfˆgf] b]zleq /x]sf] cgf}krfl/s

If]qsf] cy{tGqnfO{ cf}krfl/s cy{tGqsf] bfo/fdf Nofpg' cfjZos x'G5 . o;sf]

nflu To:tf] b]zx¿n] ;do ;dodf gLltut Joj:yf u/L cgf}krfl/s If]qdf /x]sf]

cy{tGqnfO{ qmdz cf}krfl/s If]qdf Nofpg] sfo{x¿ ug]{ ub{5g\ . o; cj:yfdf

g]kfnn] ;d]t gLltut Joj:yfsf] dfWodaf6 cgf}krfl/s If]qdf /x]sf] cy{tGqnfO{

cf}krfl/s If]qdf Nofpg k|ofzug'{ kg]{ ;do / cfjZostf b'j} e} ;s]sf] 5 .

!*=#=# g]kfnsf] sfg"gL Pj+ ;fdflhs kl/j]z

g]kfndf s'g} JolQmsf] :jfdLTjdf /x]sf] ;DklQ lghsf] d[To' kZrft glhssf]

xsjfnf JolQmdf x:tfGt/0f x'g] sfg"gL Joj:yf /x]sf] 5 . d[To' kZrft ;DklQ

~ 459 ~

;DklQsf] 3f]if0ff

d[tssf] klt jf kTgLdf x:tfGt/0f x'g], olb klt jf kTgL gePdf ;Gtfgdf x:tfGt/0f

x'g] Joj:yf /x]sf] 5 . s'g}} JolQmn] hLljt cj:yfdf ;d]t cfˆgf] ;GtfgnfO{

c+zsf] ?kdf cfˆgf] :jfdLTjdf /x]sf] ;DklQ x:tfGt/0f ug{ ;Sb5 . To:t} g]kfnsf]

;fdflhs kl/j]zdf 5f]/Ln] bfOhf], pkxf/ jf sf];]nL, cflbsf] gfddf ;DklQ k|fKt

ug]{ k|rng ljBdfg /x]sf] 5 . o; k|rngn] ubf{ s'g} JolQmsf] ;DklQsf] clej[l4df

jf:tljs ?kdf slt of]ubfg ePsf] 5 eGg] olsg ug{ sl7g x'g] ub{5 .

g]kfnn] ljutdf sfof{Gjgdf Nofpg k|ofzu/]sf] ;DklQ s/ P]g ;d]t sfof{Gjgdf

cfpg g;sL lgis[o cj:yfdf /x]sf] 5 . To:t} u/L ljutdf JolQmsf] ;a} k|sf/sf]

;DklQnfO{ s'g} cflwsfl/s lgsfodf clen]v ug]{ Joj:yf lyPg . s'g} JolQmn]

pkxf/ Pj+ bfg bfGtJosf] ?kdf x:tfGt/0f u/]sf] ;DklQ ;d]t ljutdf cf}krfl/

s?kdf clen]v x'g] Joj:yf gePsf] sf/0fn] ubf{ ;d]t ;f]sf] cflwsfl/stf k'li6

ug{ sl7g ePsf] / To:tf] ;DklQnfO{ cj}wflgs ;DklQ ;d]t eGg g;lsg] cj:yf

ljBdfg /x]sf] 5 . ctM o; cj:yfdf JolQmx¿sf] jLrdf cgf}krfl/s?kdf

x:tfGt/0f ePsf] ;DklQnfO{ cf}krfl/s?kdf clen]vLs/0f ug]{ cj;/ k|bfg

ug{sf] nflu ;d]t gLltut Joj:yf ug'{ kg]{ ;do ePsf] 5 .

!*=#=$ j}b]lzs ;|f]tsf] cfo

g]kfnsf sltko gful/sx¿ c:yfoL?kdf j}b]lzs /f]huf/df sfo{/t /x]sf 5g\

eg] sltko JolQmx¿ ljb]zdf g} Jofj;flos sf/f]jf/df ;+nUg /x]sf 5g\ . s'g}

JolQmn] ljb]zdf cflh{t /sd g]kfnsf] afl;Gbf JolQmsf] x}l;otn] k|fKt u/]sf]

jf u}/ afl;Gbf JolQmsf] x}l;otn] k|fKt u/]sf] xf], ;f]sf] Plsg ug{ sl7g x'g]

cj:yf /x]sf] 5 . To:t} g]kfnL gful/sx¿n] ljb]zdf nufgL ug]{ ;xh cj:yf

g/x]sf] kl/l:yltdf s'g} JolQmn] ljb]zsf] Joj;fosf] cfo afkt l;lh{t ;DklQsf]

;|f]tsf] k'li6 ug{ ;d]t ufx|f] x'g] cj:yf /x]sf] 5 . g]kfnLx¿n] g]kfn aflx/ cfh{g

u/]sf] /sd g]kfndf ljk|]if0f cflwsfl/s dfWod jf a}lsË dfWodaf6 dfq u/]sf]

cj:yf 5}g . o;/L ljk|]if0f cflwsfl/s dfWodaf6 dfq gcfpg'sf] k5f8L g]kfndf

ljBdfg cgf}krl/s cy{tGq (Informal Economy) tyf ljb]zdf cflh{t /sdsf]

cflwsfl/stfsf] k'li6 ug{ x'g] sl7gfO cflb sf/0f /x]sf] 5 .

g]kfndf k|hftGqsf] k'g:yf{kgf eP kZrft /fhg}lts If]qdf dfq kl/jt{g geO{

cfly{s tyf ;fdflhs If]qdf ;d]t kl/jt{g cfof] . o; kZrft g]kfnL gful/sx¿

~ 460 ~


/f]huf/Lsf] nflu ljb]z hfg] sfo{df tLj|tf cfof] . o;} u/L g]kfnL ljBfyL{x¿

pRr lzIffsf] nflu ljsl;t b]zx¿df hfg] k/Dk/f ;d]t k|f/De eof] . o; sfo{n]

åGbsfndf emg tLj|tf kfof] . g]kfnL gful/sx¿n] j}b]lzs /f]huf/Laf6 cfh{g

u/]sf] /sd g]kfndf ljk|]if0f ubf{ ;a} /sd cf}krfl/s dfWod -a}lsË ;+oGq_ af6

dfq ePsf] 5}g . ljutdf g]kfnsf] a}lsË k|0ffnLsf] xfnsf] ;dodf h:tf] ljsfz

eO{ g;s]sf]n] ljb]zdf cfh{g u/]sf] cfosf] ljk|]if0f a}lsË dfWod dfkm{t dfq k|fKt

x'g ;Sg] cj:yf lyPg . o;}u/L ljb]zdf cWoog ug{ uPsf] g]kfnL ljBfyL{x¿n]

;d]t cfˆgf] cWoog ;dfKt u/] kZrft ljb]zdf cfo cfh{gdf ;+nUg /x]sf] /

To;/L cflh{t cfo cfˆgf] kl/jf/nfO{ ljleGg a}lsË jf u}x| a}lsË dfWodaf6

k7fpg] u/]sf] kfOG5 . o;y{ j}b]lzs /f]huf/Laf6 cflh{t cfo tyf ljb]zdf cGo

cfo cfh{gdf ;+nUg /xL k|fKt u/]sf] /sd ljutdf b]zdf ljk|]if0f u/]sf] sf/0faf6

;[hgf ePsf] ;DklQnfO{ ;d]t cf}krfl/s?kdf dfGotf lbgsf] nflu gLltut

Joj:yf ug'{kg]{ ;do e} ;s]sf] 5 .

s'g} JolQmsf] ljutsf] cfo cfh{gaf6 clej[l4 ePsf] ;DklQsf] 3f]if0ff ug{ lbg]

Joj:yf u/L 3f]if0ff u/]sf] ;DklQsf] sfg"gL ?kdf clen]v ug]{ Joj:yfn] b]zdf

/x]sf] cgf}krfl/s If]qsf] cy{tGqsf] lx:;fdf sld x'g hfG5 . To:t} o:tf] Joj:yfn]

JolQmx¿n] cfˆgf] ;DklQnfO{ lagf s'g} em+em6 cf}krfl/s If]qdf nufgL ug]{ cj;/

k|bfg ub{5 . xfn k|rngdf /x]sf] cfo s/ P]g :jo+ s/ lgwf{/0fsf] l;4fGtdf

cfwfl/t /x]sf] 5 . cfo s/ P]gdf ePsf] :jo+ s/ lgwf{/0fsf] l;4fGt adf]lhd g}

k|fs[lts JolQmx¿sf] ;DklQsf] clgjfo{ ?kdf 3f]if0ff ug'{kg]{ Joj:yf ePdf s'g}

k|fs[lts JolQmn] s/ ltg'{kg]{ cfosf] s/ e'QmfgL gul/ ;[hgf ePsf] ;DklQsf]

cfo s/sf] ck|ToIf s/ lgwf{/0f ug]{ ljlw (Indirect Assessment Method) cg';f/

s/ lgwf{/0f ug]{ cj;/ s/ k|zf;gnfO{ k|fKt x'G5 . o; Joj:yfn] s/sf] bfo/fdf

clej[l4 x'G5 . o:tf] ;DklQsf] 3f]if0ff u/L ;f]sf] clen]v ul/g] sfg"gL Joj:yf

ePdf g]kfnsf] gful/sn] c3f]lift?kdf cfˆgf] ;DklQ ljb]zdf /fVg] cj:yf gx'g]

/ /fv]df ;d]t u}/ sfg"gL sfo{ u/]sf] dfgL sf/jfxLsf] nflu sfg"gL bfo/fdf

Nofpg ;d]t ;xof]u k'Ub5 . o;af6 cfly{s ultljlwdf kf/blz{tf Nofpg, cfly{s

cg'zf;g sfod ug{, cgf}krfl/s If]q jf e"ldut cy{tGqnfO{ ;d]t ;d]6\g

/ cy{tGqsf] kl/jt{g cg'?k s/sf] bfo/f lj:tf/ ug{ cfwf/ tof/ x'g]5 eGg]

cfof]usf] wf/0ff 5 .

~ 461 ~

;DklQsf] 3f]if0ff

!*=$ ;DklQ clen]vLs/0fsf] nflu ul/g'kg]{ sfg"gL Joj:yf

s'g} JolQmsf] :jfdLTjdf s] slt s:tf] k|s[ltsf] ;DklQ /x]sf] 5 egL ;/sf/L

lgsfodf 3f]if0ff ug]{ ;DaGwdf ljleGg b]zx¿df ljleGg Joj:yfx¿ /x]sf] x'G5 .

g]kfndf ;d]t s'g} JolQmsf] :jfdLTjdf /x]sf] lglZrt ;LdfeGbf a9L ;DklQ

ePdf ;f]sf] 3f]if0ff u/L ;DklQsf] Jojl:yt clen]vLs/0f ug{ ;lsG5 . g]kfnsf]

cfo s/ P]gn] k|foM ;a} cfonfO{ s/sf] bfo/fdf NofPsf] 5 . s/ nfUg] cfo cfh{g

u/]sf] ;a} JolQmn] cfo jif{leq cfo ljj/0fsf] dfWodaf6 s/ lgwf{/0f u/L cfo

s/ bflvnf ug'{kg]{ sfg"gL Joj:yf /x]sf] 5 . cfo s/ P]gn] s]xL cfonfO{ s/sf]

bfo/f eGbf aflx/ /fv]sf] / s]xL cfosf] e'QmfgLdf s/ s§L x'g] / To;/L s/ s§L

ePsf] /sd clGtd s/ s§L x'g] Joj:yfsf] sf/0faf6 s'g} JolQmn] s/ lt/]sf]

cfo jf ;f]af6 l;lh{t ;DklQ ;d]tsf] Jojl:yt clen]v x'g] Joj:yfsf] cefj

/x]sf] 5 .

!*=% ;'emfj

k|foM u/L ;DklQsf] clen]vLs/0fsf] d'Vo p2]Zo cfo s/ k|of]hgsf] nflu g}

x'g] x'Fbf ;DklQsf] 3f]if0ff tyf clen]vLs/0f ;d]t cfo s/ P]gdf Joj:yf

ul/g' pko'Qm x'G5 . cfo s/ P]g sfof{Gjg ug]{ lgsfo cfGtl/s /fh:j

ljefusf] ;+fu7lgs 9fFrf ;d]t ;f] Joj:yf sfof{Gjgsf] nflu pko'Qm / kof{Kt

/x]sf] 5 . o; kl/k|]Iodf ;DklQsf] clen]vLs/0f ug]{ sfo{sf] nflu cfo s/

P]gdf o;sf] nflu Joj:yf ug'{ kg]{ / ;DklQsf] clen]vsf] nflu bflvnf

ul/g] ljj/0fsf] 9fFrf, ljj/0f bflvnf ug'{kg]{ ldlt, bflvnf ul/g' kg]{ sfof{no,

ljj/0f bflvnf gu/]df nfUg] z'Ns, Aofh, cflb ljifodf P]gdf g} pNn]v ul/g'

kg]{ b]lvG5 .

;DklQsf] clen]v ug'{ kg]{ clgjfo{tf k|fs[lts JolQmx¿sf] nflu dfq ug'{ kg]{

b]lvG5 . s'g} lglZrt ;Ldf eGbf a9Lsf] rn crn ;DklQ ePsf] k|s[lts JolQmsf]

nflu of] Joj:yf ug{ pko'Qm x'G5 . xfnsf] cj:yfdf o:tf] ;DklQsf] ;Ldf ? %

-kfFr_ s/f]8 tf]lsg' pko'Qm x'G5 . o;/L ljj/0f bflvnf ug]{ JolQmsf] ;DklQ ? !

-Ps_ s/f]8 eGbf a9L yk ePsf] cj:yfdf klxnf k]z u/]sf] ;DklQsf] ljj/0fdf

;dfj]z ug{sf] nflu ljj/0fx¿ bflvnf ub}{ hfg' kg]{ Joj:yf ug'{ kg]{ b]lvG5 .

~ 462 ~


ljj/0fsf] bflvnf tf]lsPsf] 9fFrfdf eg'{ kg]{ Joj:yf ul/g' kb{5 . o;/L s/

k|of]hgsf nflu yk ;"rgf k|fKt ug{ tyf ;DklQsf] z'l4s/0f x'g] ;DefjgfnfO{

/f]Sgsf nflu cfo s/ P]g, @)%* df ;+zf]wg u/L sfg"gL Joj:yfåf/f s/

k|of]hgsf nflu ;DklQsf] 3f]if0ff ug]{ cj;/ k|bfg ug{' kg{] / tTkZrft To;nfO{

;fdlos ?kdf cBfjlws ub{} hfg' kg{] Joj:yf ul/g' kb{5 .

~ 463 ~

s/ ;+lxtf

!(=! e"ldsf

/fHosf] ljsf;qmd ;+u} s/ klg ljsl;t x'Fb} cfPsf] ljifo xf] . o; cy{df s/sf]

ljifo /fHo hlts} k'/fgf] / P]ltxfl;s ag]sf] 5 . nf]s sNof0fsf/L (Welfare

State) /fHosf] cjwf/0ffsf] ljsf; ;Fu;u} s/sf] ljifo klg qmdzM km/flsnf]

Pj+ cfw'lgs aGb} cfPsf] 5 . o; ;Gb{df g]kfndf klg ljleGg s/x¿ nfu"

e}/x]sf 5g\ / tL s/x¿ s/ ;DaGwL ljleGg sfg"g cGtu{t ;+rfng e}/x]sf

5g\ . pbfx/0fsf nflu xfn g]kfndf ;fdlos s/ c;'n P]g, @)!@, 3/, hUuf s/

P]g @)!(, cfo l6s6 b:t'/ P]g, @)!(, ;jf/L s/ P]g, @)##, ;DklQ s/ P]g,

@)$&, d"No clej[l4 s/ P]g, @)%@, cGtMz'Ns P]g, @)%*, cfo s/ P]g, @)%*,

eG;f/ P]g, @)^$, /fh:j Gofoflws/0f P]g, @)#!, /fh:j r'xfj6 -cg';Gwfg

tyf lgoGq0f_ P]g, @)%@ / cfly{s P]g -;fnj;fnL_ / :yfgLo :jfoQ zf;g

P]g sfod 5g\ . o;/L s/ ;DaGwL ljleGg 5'§f 5'§} sfg"g ePsfn] ljleGg s/sf]

k|zf;gsf sfo{ljlwx¿ jLr Ps?ktf ePsf] kfOb}g . Pp6} s/bftfn] /fHonfO{ ltg{'

a'emfpg' kg{] ljleGg s/ ltg{ ljleGg k|s[of / sfo{ljlwx¿ k"/f ug{'kg{] b]lvG5 .

o:tf] sfo{ k4ltdf ;'wf/ u/L PsLs[t s/ k|zf;gsf] cjwf/0ffdf km8\sf] dfg{

s/ k|zf;g ;DaGwL sfo{ljlwnfO{ ;/nLs[t ug{' lgtfGt cfjZos e} ;s]sf] 5 .

s/ k|zf;g;Fu ;DalGwt clwsf/Laf6 x'g ;Sg] :jljj]sLo clwsf/sf] k|of]udf

Ps?ktf sfod u/L s/ k|zf;g;Fu ;DalGwt clwsf/Lx¿af6 x'g] :jljj]sLo

lg0f{osf] ckJofVofnfO{ Go"gLs/0f ug{ klg s/;Fu ;DalGwt sfg"gx¿ PsLs[t u/L

s/ ;+lxtf lgdf{0f ug{ cfjZos b]lvG5 .

cWofo

!(

s/ ;+lxtf

~ 464 ~


ljBdfg s/ ;DaGwL 5l/P/ /x]sf sfg"gL Joj:yfx¿ PsLs[t / ;+lxtfj4 (Codify) u/L s/ tyf /fh:j k|zf;g;Fu ;DalGwt /fHo ;+oGqx¿sf] ;dGjofTds 9Ëaf6

kl/rfng ug{ ;lsP s/ k|zf;g;Fu ;DalGwt sfo{ljlwut k|0ffnLsf sf/0f kg{

uPsf s/ ;DaGwL ;d:of ;dfwfg ug{ ;xof]u k'Ug] b]lvG5 .

/fHosf] cjwf/0ff;Fu} ljsl;t x'Fb} cfPsf] s/ ;DaGwL ljifonfO{ Joj:yfkg ug{]

;DaGwdf k|f/lDes r/0fdf s/ k|zf;g;Fu ;DalGwt sfg"gL Joj:yfx¿ cToGt

;fdfGo :j?ksf lyP . cfly{s If]qdf ljsl;t x'Fb} cfPsf kl/jt{x¿, k|lt:kwf{Tds

Pj+ hl6n / ljljw jhf/ Joj:yf, Jofkf/sf] If]qdf cfPsf] ljljlws/0f tyf ;"rgf

k|ljlw If]qdf ePsf] ljsf; ;Fu;u} s/ ;DaGwL sfg"gx¿ klg qmdzM ;f]xL cg'?k

kl/dflh{t / ljsl;t x'Fb} cfP . s/ ;DaGwL ljjfbdf cbfntaf6 ePsf lg0f{o Pj+

km};nfåf/f klg tTtt\ sfg"gdf s'g} g s'g} ?kdf kl/dfh{g ePsf] kfOG5 . o;

k[i7e"lddf s/;Fu ;DalGwt 5l/P/ /x]sf sfg"gx¿ PsLs[t u/L Pp6f 5'§} s/

;+lxtfsf] lgdf{0f ug{] cfjZostf dx;"; ul/Psf] xf] .

s/ ;+lxtf cfhsf] cfjZostf ePsf]n] ljleGg b]zx¿n] s/ ;DaGwL ljleGg

sfg"gx¿nfO{ ;dflxt u/L Pp6} s/ sfg"gsf] ?kdf ljsf; u/]sf 5g\ . cfo

s/, d"No clej[l4 s/, cGtMz'Ns nufotsf ljleGg s/ ;DaGwdf btf{ x'g],

n]vf /fVg], lahs hf/L ug]{, ljj/0f k]z ug]{, s/ ltg]{ h:tf sfo{x¿ k|foM ;dfg

k|s[ltsf x'G5g\ . o;}u/L k|zf;sLo k'g/fjnf]sg, k'g/fj]bg, s/ lkmtf{, s/ k/LIf0f,

b08 hl/jfgf h:tf k|fjwfg klg ljleGg s/sf] ;Gbe{df p:t} p:t} x'G5g\ .

ljleGg s/sf ljleGg k|lqmofx¿ 5'§f 5'§} P]g lgoddf ;dfj]z ubf{ ltgLx¿

cgfjZos ?kdf bf]xf]l/g], cfk;df aflemg] / ;dGjo sfod ug{ ufx|f] x'g] x'G5 .

ljleGg sfg"gdf ljleGg ljifosf] kl/efiff ljleGg lsl;dn] x'g ;S5 . s/bftf

tyf s/ k|zf;s b'j} y/Ln] ljleGg P]g lgod ;+sng u/L cWoog ug'{ kg]{ x'G5 .

s'g} Ps s/ ;DaGwL P]g lgoddf s'g} k|fjwfg ;+zf]wg x'g ;S5 eg] To:tf]

k|fjwfg cGo s/ ;DaGwL sfg"gdf tt\ ;do / tbg'?k gx'g ;S5 . o;sf] ;§f

ljleGg s/ ;DaGwL k|fjwfgx¿ olb Pp6} sfg"gdf ;dfj]z ul/Pdf tL k|fjwfgx¿

gbf]xf]l/g], ;a} s/sf] nflu ;dfg x'g], Ps cfk;df gaflemg] x'G5 / ;a} s/sf]

nflu sfg"g ePdf s/bftf tyf s/ k|zf;s b'j}n] Pp6f s/ sfg"g ;+sng u/]

k'U5 / To;n] s/ ;xeflutf a9fpgsf ;fy} s/sf] ;xeflutf nfut tyf ;+sng

vr{ sd x'g ;S5 .

~ 465 ~

s/ ;+lxtf

o;n] ubf{ Pp6} s/ sfg"g th'{df ug]{ k|rng a9\bf] 5 . ef/tdf ljleGg k|ToIf s/ sfg"gnfO{ Pslqt u/L Pp6} s/ sfg"g hf/L ug{ k|ToIf s/ ;+lxtfsf] d:of}bf tof/ u/L ;+;bdf k|:t't ul/Psf] 5 . o;}u/L a+unfb]zdf klg s/ ;+lxtfsf] d:of}bf tof/ ul/Psf] 5 . g]]kfndf xfn cGtMz'Ns, cfo s/, d"No clej[l4 s/ ;DaGwdf 5'§f 5'§} P]g lgodx¿ 5g\ / tL s/ ;DaGwL k|s[ofut s'/fx¿ ;d]t ljleGg sfg"gdf 5'§} Joj:yf ul/Psf] 5 . o;n] ubf{ Pp6} vfnsf ljifox¿df st} st} leGg k|fjwfg klg /x]sf 5g\ . oL ljleGg sfg"gnfO{ Pp6} s/ sfg"gdf ;dfj]z ul/Pdf To;af6 ;a} s/sf] ;DaGwdf ;dfg k|lqmofx¿ nfu" x'g], /fd|f] ;dGjo sfod x'g] / ljleGg s/ ;DaGwL k|fjwfg gaflemg] x'G5 . o;}u/L ;a} k|fjwfgx¿ Pp6} sfg"gdf x'g] x'+bf To;af6 s/bftf tyf s/ k|zf;s b'j}nfO{ ;xh x'g]5 / o;n] s/ ;xeflutf klg a9fpg] 5 . g]kfn PsfTds Joj:yfaf6 ;+3fTds zf;g Joj:yfdf ?kfGtl/t x'g] ePsf]n] To; ;Gbe{df klg s/ ;+lxtfsf] ljz]if dxTj 5 . sf/0f, s]Gb|df ljleGg s/sf ;Gbe{df Pp6} s/ ;+lxtf th'{df ul/Pdf k|fb]lzs tyf :yfgLo txdf klg oxL lsl;dn] Tax Code to ug]{ Joj:yf ul/g' kb{5 . ;+3fTds Joj:yfdf tNnf] txdf nufpg] s/ ;DaGwdf Pp6 Model Tax Law th'{df ug]{ / To;sf] kl/lwleq /x]/ tNnf] txsf ;/sf/n] cf–cfˆgf] cfjZostf cg';f/ s/ sfg"g th'{df ug'{ kg]{ s'/fn] ljz]if dxTj /fVb5 .

o;/L Pp6} s/ sfg"g th"[{df ubf{ ljleGg s/ ;DaGwL ;+/rgfut ljifox¿ (Structural/Substantive Matters) s/ lkR5] 5'§f÷5'§} cWofodf /flvG5g\ eg] jf+ls ;a} s/;+u ;DalGwt ;a} k|s[ofut ljifox¿ (Procudural Matters) Ps}

7f+pdf ;dfj]z ul/G5g\ .

!(=@ 5'§} s/ ;+lxtfsf] cfjZostf

s/ ;DaGwdf 5'§} s/ ;+lxtf agfpg'sf] cfjZostf lgDg adf]lhd /x]sf 5g\M

-s_ s/ ;DaGwdf 5l/P/ /x]sf ljBdfg sfg"gL Joj:yfnfO{ PsLs[t ug{,

-v_ ;fj{hlgs lxtsf] nflu /fHoåf/f k|fKt ul/g] ljleGg s/ / s/sf b/ lgwf{/0f

;DaGwdf Ps?ktf sfod u/L ;dofg's"n agfpg,

-u_ ljleGg s/sf b/sf] lgwf{/0f Pj+ s/ k|zf;g;Fu ;DalGwt clen]v ljleGg

lgsfox¿df k/Dk/fut 9fFrfdf 5l/P/ /x]sf] x'Fbf To:tf] clen]vnfO{ cBfjlws

u/L cfw'lgs / PsLs[t 9fFrfdf clen]vj4 ug{,

~ 466 ~


-3_ s/bftfn] k]z ug{] ljj/0f / s/ k|zf;såf/f s/ lgwf{/0f ubf{ lnOg] cfwf/

aLr pTkGg leGgtf, c;dembf/L / cGt/nfO{ sd ug{,

-ª_ s/ lgwf{/0f ;DaGwdf s/bftf / s/ k|zf;gaLr pTkGg ljjfbnfO{ ;/n,

;xh 9+uaf6 lg/fs/0f ug{ pko'Qm ;+/rgfut ;+:yfsf] Joj:yf ug{,

-r_ :ki6 / kf/bzL{ dfkb08sf cfwf/df oyfy{k/s 9+un] cfly{s lqmofsnfksf]

ljZn]if0f u/L s/ lgwf{/0f ug{,

-5_ s/ k|zf;g;Fu ;DalGwt ;+/rgfut ;+:yfx¿sf] PsLs[t ;+oGq lgdf{0f ug{ .

!(=# s/ ;+lxtfn] k|lt:yfkg ug]{ ljifox¿

k|:tfljt s/ ;+lxtfsf] p2]Zo g} s/;Fu ;DalGwt k|zf;g ug{], s/ ;DaGwL

ljjfb lg?k0f ug{] / s/ lgwf{/0f ;DaGwL sfo{k4lt;Fu ;DalGwt ljBdfg sfg"gL

Joj:yfnfO{ PsLs[t u/L ;dofg's"n agfpg ;f] cg'?k s/ lgwf{/0fsf cfwf/

Pj+ dfkb08nfO{ cBfjlws ul/g] ePsf] / s/ k|zf;g tyf o; ;DaGwL ljjfb

lg?k0f ug{] ;+oGqsf] sfo{k4ltnfO{ ;/nLs[t ug{] ;d]t /x]sf] 5 . ljBdfg /fh:j

;DaGwL sfg"df s/ lgwf{/0fsf nflu cnu cnu k|s[of, s/ ;DaGwL ljjfb lg?k0f

ug{sf nflu k'g/fjnf]sg ;ldlt, s/ km5\of{}6 cfof]u, /fh:j Gofoflws/0f h:tf

leGg leGg k|s[ltsf lgsfox¿ /x]sf 5g\ . o:tf] s/ k|zf;gdf ljjfb lg?k0fsf]

nflu Pp6} lgsfoaf6 Goflos pkrf/ kfpg ;Sg] x'Fbf Pp6} k|s[ltsf Ps eGbf

a9L ;+oGqsf] ;§f Pp6} dfq lgsfo /xg] x'Fbf s/ k|zf;g ug{] / s/ k|zf;g;Fu

;DalGwt ljjfb lg?k0fsf nflu yk gofF ;+/rgfsf] cfjZostf kg{] b]lvb}g .

k|:tfljt s/ ;+lxtfdf ;a} s/sf ;+/rgf tyf ;+rfng k|ls|of ;dfj]z ul/g] 5g\ .

s/sf] p2]Zo, If]q, b/ h:tf s'/fx¿ x/]s s/ ;DaGwL ljz]if cWoogdf ;dfj];

ul/g] 5g\ / k|ls|ofut s'/fx¿ ;a} s/sf] nflu Ps} 7fpdf ;dfj]z ul/g] 5g\ .

o:tf k|ls|ofut s'/fx¿df kg]{ d'Vo d'Vo ljifox¿ lgDg adf]lhd /xg] 5g\M–

• btf{ tyf btf{ vf/]hL k|ls|of

• ljj/0f k]z ug]{ tyf s/ ltg]{ k|ls|of

• s/bftfsf] s/ /fh:j n]vf -Revenue Account_ Joj:yfkg

• s/ lgwf{/0fsf cfwf/ Pj+ dfkb08

~ 467 ~

s/ ;+lxtf

• s/ lgwf{/0f ug{] lgsfo / sfo{ljlw

• s/ k/LIf0f ;DaGwL sfo{ljlw, ;+oGq

• s/ k|zf;g ;DaGwdf p7]sf ljjfbsf] lg?k0f ug{] Goflos lgsfo

• ljjfb lg?k0f ubf{ ckgfOg] sfo{ljlw

• s/ lkmtf{ jf Ifltk"lt{ ;DaGwL Joj:yf

• b08 h/Ljfgf

• s/ ;DaGwL cGo k|ls|ofx¿

• s/;Fu ;DalGwt ljifonfO{ lgoldt / Jojl:yt ug{ cfjZos kg{] cGo Joj:yf .

!(=$ ;'emfj

s/ sfg"g th'{df k|ls|ofdf ;fj{hlgs tyf lglh b'j} If]qsf] ;xeflutf x'g kb{5 /

To; ;Gbe{df s'g} Ps b'O{ If]q ljz]ifsf] Ifl0fs nfe eGbf klg d'n'ssf] bL3{sflng

j[xt lxtnfO{ Wofg lbOg' kb{5 . s/ sfg"g th'{dfdf Jofks hg;xeflutf h'6fpgsf

nflu o:tf] sfg"g th'{df ug'{ k"j{ xl/t kq, / :j]t kq hf/L ug{ pko'Qm x'G5 .

xl/t kqdf s'g} gof+ s'/f nfu" ug{sf nflu ljleGg ljsNkx¿ / ltgLx¿af6 kg{

;Sg] ;sf/fTds / gsf/fTds k|efjx¿sf] ljj]rgf ul/g' kb{5 . To;df ljleGg

If]qaf6 k|ltls|of k|fKt ePkl5 ;a}eGbf pQd ljsNk ;dfj]z u/L :j]tkq hf/L

ul/g' kb{5 . To;sf] cfwf/df P]g lgod th'{df ul/g' kb{5 . o;}u/L s/ ;DaGwL

P]g kfl/t ug'{ eGbf cufl8 jf lgodfjnL :jLs[t ug'{ eGbf cufl8 To;df ljleGg

If]qsf] ;'emfj ;+sng ul/Pdf o;af6 To:tf] P]glgodåf/f kg{ ;Sg] g;f]lrPsf /

grfx]sf c;/x¿ kQf nfUg] / To;af6 P]g lgod kfl/dflh{t x'g] ;+efjgf /xG5 .

g]kfndf cfly{s P]gaf6 klg s/ k|:tfj Nofpg] t/ cfly{s P]gn] s/ ;DaGwL d"n

P]gnfO{ ;+zf]wg ug{ ldNg] jf gldNg] eGg] ;DaGwdf lgSof{}n x'g ;s]sf] 5}g .

Jojxf/df cfly{s P]gåf/f d"n P]g ;+zf]wg x'b}g eGg] wf/0ff sfod 5 . o;n] ubf{

s/ ;DaGwL d"n P]gdf Ps lsl;dsf] Joj:yf / cfly{s P]gdf csf]{ lsl;dsf]

Joj:yf /xg] x'G5 / cfly{s P]gåf/f nfu" ul/Psf] Joj:yf d"n sfg"gdf ;+zf]wg

geP;Dd x/]s cfly{s jif{sf] cfly{s P]gdf bf]xf]¥ofO /xg' kg]{ l:ylt 5 . o;sf]

;§f cfly{s P]gåf/f s/ ;DaGwLt d"n P]gx¿nfO{ ;+zf]wg ug]{ Joj:yf nfu" ug'{

~ 468 ~


kb{5 . o;f] ePdf cfly{s P]g / s/ ;DaGwL d"n P]gdf Pp6} lsl;dsf] Joj:yf

x'g] 5 . cfly{s P]gn] s/ P]gnfO{ :jtM ;+zf]wg ug]{ Joj:yf ef/t, a]nfot nufPt

ljZjsf ljleGg b]zdf nfu" e}/x]sf] 5 . of] cGt/fli6«o k|rngsf af/]df ;a}

lxtwf/s -Stakeholders_ ;+u Jofks ?kdf 5nkmn u/]/ o;nfO{ g]kfndf klg

nfu" ul/g' kb{5 .

ulx/f] cWoog, Jofks 5nkmn tyf ljleGg If]q aLrsf] ;xdlt ljgf xr'jfsf

cfwf/df s/ sfg"g ;+zf]wg ug]{ kl/kf6L eg] a;fNg' x'b}g . To;af6 lghL If]q

em:sg], s/ k|0ffnL tyf s/ k|zf;g dfly s/bftfsf] ljZjf; 36\g] / cGttf]uTjf

To:tf] Joj:yf k|To'Tkfbs x'G5 . To;df klg cfly{s ljw]osåf/f s/ ;DaGwL

d"n sfg"g :jtM ;+zf]wg ug]{ Joj:yf cGtu{t cfly{s ljw]os dfly ;+;bsf] cy{

;ldltdf 5nkmn gul/g] x'+bf Toxf+ kl/dfh{g x'g] df}sf klg /xb}g . o;}n] cfly{s

ljw]osåf/f nfu" ul/g] s/ k|:tfj th'df ug]{ k|ls|ofnfO{ a9L lj:t[t tyf Jojl:yt

ul/g' kb{5 . olb s/ sfg"g th'{df sfo{ ;DalGwt If]qsf lj1, j'l4hLjL, pBf]uL

Jofkf/L, Joj;foL jf cem eGg] xf] eg] gful/s ;dfh;+u Jofks ?kdf 5nkmn

gul/Pdf To:tf k|:tfjaf6 d'n'ssf] pBf]u jfl0fHo If]qdf s] s:tf] c;/ kg{ ;S5

eGg] s'/fsf] ;xL lsl;dn] cf+sng gx'g ;S5 . o;n] cfly{s P]gåf/f nfu" ul/g]

k|:tfjx¿ /fh:j k/fdz{ ;ldlt nufot ljleGg If]qdf clgjfo{ ?kdf 5nkmn

u/fpg' kg]{ Joj:yf x'g' kb{5 . To;f] ePdf s/ k|:tfjx¿ a9L kl/dfh{g eP/ dfq

nfu" ul/g], ltgLx¿ a9L Jofjxfl/s x'g], / To;jf6 s/bftfsf] s/ k|0ffnL tyf s/

k|zf;g dfly ljZjf; a9\g] x'G5 .

g]kfndf s/ sfg"gdf ul/Psf] gof+ Joj:yf ;+;baf6 kfl/t ePkl5 t'?Gt nfu"

x'g] k|rng 5 . o;n] ubf{ s/ ;DaGwL gof+ sfg"gL k|fjwfg nfu" x'g] a]nf;Dd

lgodfjnL, lgb]{lzsf cflb tof/ e} g;s]sf] x'g] / s/ k|zf;snfO{ gof+ Joj:yfsf

jf/]df k|lzIf0f tyf s/bftfnfO{ hfgsf/L lbO{ g;s]sf] x'g] x'gfn] gof+ sfg"g

sfof{Gjog ubf{ ljleGg Jofjxfl/s ;d:ofx¿ pTkGg x'G5g\ . o:tf] l:ylt gcfcf];

eGgsf nflu P]g tf]lsPsf] ldlt b]lv nfu" ul/g] Joj:yf ul/g' kb{5 / ljleGg

tof/L sfo{ ul/ ;s]kl5 P]g nufpg] ltly tf]lsg' kb{5 .

gof+ P]g nfu" ubf{ jf ljBdfg P]gdf ;+zf]wg x'+bf To;sf af/]df ;DalGwt If]qnfO{

hfgsf/L u/fpg] ljleGg pkfox¿ ckgfpg' kb{5 . g]kfn h:tf] ;"rgfsf] cefj /

s/ ;DaGwL r]tgf sd ePsf] d'n'sdf t o;sf] emg\ cfjZostf kb{5 . s/ sfg"g

~ 469 ~

s/ ;+lxtf

;DaGwL gof+ k|fjwfg /fhkqdf k|sflzt ePkl5 gful/sn] cfkm} yfxf kfpG5g\eGg]

dfgl;stf kl/jt{g ug'{ kb{5 . g]kfndf /fhkq ljt/0f ug]{ Joj:yfsf ;Lldttf

cfˆg} 7fp+df 5g\ . o;}n] s/ ;xeflutf a9fpgsf nflu gof+ P]g jf ljBdfg

P]gdf ul/g] ;+zf]wg jf cGo Joj:yfx¿ /fhkqdf k|sflzt u/]/ dfq k'Ub}g,

To;sf af/]df Jofks ?kdf k|rf/ k|;f/ ul/g' kb{5 . of] s'/f g]kfnsf] cy{tGqsf]

k/Dk/fut / cfw'lgs b'j} If]qsf nflu plQs} dxTjk"0f{ 5 . k/Dk/fut If]qsf

JolQmn] gof+ Joj:yfsf af/]df t'?Gt yfxf gkfpg] x'+bf ltgLx¿nfO{ gof+ Joj:yfsf

af/]df hfgsf/L u/fpg] ljleGg pkfox¿ cjnDag ug'{ kb{5 / To;sf] nflu ;do

nfUb5 . k/Dk/futIf]q eGbf cfw'lgs If]qsf JolQmx¿n] gof+ Joj:yfsf af/]df

l56f] yfxf kfpg ;S5g\ . t/ ltgLx¿n] cfˆgf sf/f]jf/sf] clen]v sDKo"6/ k|0ffnL

cGtu{t /fv]sf x'g ;S5g\ . pbfx/0fsf nflu, cfw'lgs If]qsf sltko s/bftfn]

sDKo'6/ cGtu{t ljn sf6\g], n]vf /fVg], clu|d s/ s§L ug]{, ljj/0f k]z ug]{ cflb

u/]sf x'g ;S5g\ . To:tf] cj:yfdf s/ sfg"gdf ul/g] kl/jt{gnfO{ nfu" ug'{sf

nflu klg sDKo'6/ sfo{qmd -Program_ kl/jt{g ug'{ kg]{ x'g ;Sb5 / To;sf] nflu

;do nfUb5 . o;}n] gof+ P]gsf] dfq x}g s/sf b/df x'g] kl/jt{gnfO{ nfu" ug{sf

nflu klg s]xL ;do cfjZos x'G5 . o;}n] xfn cGt/f{li6«o hutdf cfufdL rf/

kf+r jif{sf nflu s/sf b/ klxn] g} tf]Sg] k|rng a9\b} uPsf] ;Gbe{df g]kfndf

klg ;f]xL cg'?ksf Joj:yf nfu" ub}{ hfg' kb{5 .

s/ ;DaGwL gof+ Joj:yf e"tk|efjL -Retrospective_ cyf{t ljutsf] s'g} ;dob]lv

(Back Date af6) nfu" ug]{ s'/f s'zf;gsf] gd"gfsf] ?kdf lng] ul/G5 . To;}n]]

o:tf] e"tk|efjL lsl;dsf] Joj:yf s'g} klg s/sf] ;Gbe{df nfu" ul/g' x'+b}g . clxn]

u/]sf] Joj:yf ljut ;dob]lv nfu" ug]{ ul/Pdf To;n] sfo{af]em tyf d'2f dfldnf

a9fpg] x'G5 . ;'zf;g clej[l4 ug]{ ;Gbe{df ;/sf/L If]qsf ultljlwn] ;/sf/L /

lghL If]qsf] sfo{af]em a9fpg] xf]Og, 36fpg ;Sg' kb{5 .

s/ ;DaGwL gof+ Joj:yf nfu" ug]{ / To;nfO{ sfof{Gjog ug]{ s'/fnfO{ 5'§f 5'§}

?kdf x]l/g' kb{5 . s'g} gof+ s/ nfu" u/]sf] jf ljBdfg s/df gof+ Joj:yf

nfu" u/]sf] z'?sf] ;donfO{ l;Sg] / l;sfpg] cjlwsf ?kdf lng' kb{5 . To:tf]

cj:yfdf ;+efljt s/bftf nufot ;dfhsf ljleGg ju{nfO{ gof+ Joj:yfsf af/]df

hfgsf/L lbg s/bftf lzIff sfo{s|dnfO{ cleofgs} ?kdf ;+rfng ug'{ kb{5 /

olb s'g} s/bftfn] s'g} cf}krfl/stf /fd|f];+u kfngf u/]g eg] klg lghnfO{ b08

~ 470 ~


hl/jfgf ug{sf] ;§f To;sf af/]df lnlvt ?kdf hfgsf/L lbO{ eljiodf o:tf]

ulNt bf]xf]¥ofPdf ;hfo x'g] s'/f hfgsf/L lbg' kb{5 .

csf]{tkm{ s/sf af/]df hfgsf/L lbO{ ;s]kl5 klg hfgL hfgL s/ ;DaGwL

cf}krfl/stfx¿ k"/f gug]{ jf s/ 5Ng] s/bftf dfly s8f ;hfo x'g' kb{5 . xfn

k|foM ;a}h;f] s/x¿ s/bftfn] cfˆgf] s/ cfk}m lgwf{/0f ug]{ Joj:yf cGtu{t

;+rflnt 5g\ . To:tf] Joj:yf ;+rfng ug{sf nflu s/sf af/]df s/bftfnfO{

klxn] hfgsf/L upfpg hlts} cfjZos 5 s/sf] af/]df yfxf kfP/ klg s/

;DaGwL cf}krfl/stf k"/f gu/]df s8f b08 ;hfo ug]{ s'/f Tolts} dxTjk"0f{

5 . o; lsl;dsf] Joj:yfsf] cefjdf :jo+ s/ lgwf{/0fsf] l;4fGtdf cfwfl/t

s'g} klg s/ k|0ffnL hLljt /xg ;Sb}g . s/ 5Ng] p2]Zon] pbf/ Joj:yfsf]

b'?kof]u ug]{x¿nfO{ sf/jfxL gul/Pdf /fh:j r'xfj6 x'g] dfq ge} s/ k|0ffnL

c;dfg x'g] x'gfn] To:tf] cj:yfdf s/ sfg"gnfO{ s8fO{sf ;fy sfof{Gjog ug{

r'Sg' x'+b}g . o;/L z'?df s/sf af/]df hfgsf/L u/fpg] gLltn] s/bftfnfO{ s/

;DaGwL cf}krfl/stf /fd|f] ;+u k"/f ug{ ;Sg] t'Nofpg] / csf]{tk{m b08 ;hfosf]

Joj:yfn] s/ ;DaGwL cf}krfl/stf k"/f ug{ grfxg]nfO{ lg?T;flxt ug]{ x'+bf o;

lsl;dsf] gLltn] s/bftfsf] :j]lR5s ;xeflutfnfO{ a9fp5 / To:tf] cj:yfdf s/

sfg"g ;a} If]qdf ;dfg lsl;dn] sfof{Gjog x'g] ;+efjgf a9\b5 . o; lsl;dsf]

jftfj/0f ;[hgf ug'{ cfw'lgs s/ k|zf;gsf] k|d'v bfloTj klg xf] .

~ 471 ~

cgf}krfl/s cy{tGq

@)=! e"ldsf

cy{tGqsf b'O{ kf6f x'G5g\ . tL x'g\M cf}krfl/s tyf cgf}krfl/s . cf}krfl/s

cy{tGqn] /fHosf] sfg"g cg';f/ ;+rflnt cfly{s ultljlwnfO{ ;d]6]sf] x'G5 .

o; If]qsf s[ofsnfkx¿ d'n'ssf] s'n ufx{:y pTkfbgdf ;dflxt ePsf x'G5g\

/ ltgLx¿ s/sf] bfo/f leq kb{5g . csf]{tkm{ cgf}krfl/s If]qsf s[ofsnfkx¿

/fHosf] sfg"g cg';f/ ;+rflnt x'b}gg\, ltgLx¿ s'n ufx{:y pTkfbgdf ;d]l6Psf

x'b}gg\ / ltgLx¿ s/sf] bfo/f jflx/ /x]sf x'G5g\ .

cgf}krfl/s cy{tGqnfO{ æsfnf]Æ, æe"ldutÆ, jf æ5fofÆ cy{tGq klg eGg] ul/G5 . o; leq cy{tGqsf] j}wflgs -Legal_ / cj}wflgs -Illegal_ b'j} ultljlw kb{5g\ .

cf}krfl/s cy{Gqdf gk/]sf ;fgf] cfsf/sf] sf/f]jf/, ;8ssf] k]6Ldf ul/g] Jofkf/,

n'sL l5lk ul/g] Jofkf/, j:t' ljlgdo, :j/f]huf/, 3/]n' /f]huf/, sd}of, xlnof,

kf]6{/, nf]8/, h'Qf kfln; nufpg]x¿, KnDj/, l;sdL{, 8sdL{, nf]8;{, kf]6{;{,

l/S;fjfnf, 6\ofS;L rfns, afnaRrf tyf j[4sf] x]/rfx ug]{x¿, x'08L ;DjGwL

sf/f]jf/, Go"g ljhsLs/0f jf clwljhsLs/0f u/]/ ul/g] Jofkf/ / rf]/L lgsf;L

k}7f/L h:tf ultljlwx¿ cgf}krfl/s If]qdf kb{5g\ .

cgf}krfl/s cy{tGq ;/sf/L ;+oGqsf] kx'r jflx/ /xG5 / o;sf ultljlwx¿

;/sf/L sfg"gåf/f ljlgoldt x'b}gg\ . o:tf s[ofsnfkx¿ ;/sf/L sfof{nodf btf{

ePsf x'b}gg\ / ltgLx¿sf] ;/sf/L sfof{nodf s'g} clen]v x'b}g . cgf}krfl/s If]q

cGtu{t sfo{/t Joj;foLn] cf}krfl/s If]q ;DjGwL k|fjwfg k"/f ug'{ kb}{g . ltgLx¿

cWofo

@)

cgf}krfl/s cy{tGq

~ 472 ~


s'n ufx{:y pTkfbgsf] u0fgfdf ;dfj]; ul/Psf x'b}gg\ / ltgLx¿ /fHonfO{ s/

klg ltb}{gg\ . cgf}krfl/s cy{tGqdf ;+nUg ;+:yf tyf JolQmx¿ /fHosf] >d tyf

cGo sfg"gaf6 hf]lug jf efUg / s/ 5Ng cgf}krfl/s If]qlt/ l5g]{ ub{5g eg]

sltko JolQmx¿ hLjg arfpsf nflu c:yfO{, cfsl:ds / Go"g Hofnf ePsf]

sfo{ ug{ afWo x'G5g\ .

cgf}krfl/s cy{tGqn] ;du| cy{tGqnfO{ cg]s lsl;dn] k|efljt ub{5 . k|ydtM

cgf}krfl/s If]q d'n'ssf] s'n ufx{:y pTkfbgdf ;dfj]z gx'g] x+'bf s'n ufx{:y

pTkfbgsf] ;xL rLq cfpb}g . o;}u/L cgf}krfl/s cy{tGqsf sf/0fn] d'n'ssf]

cGo cfly{s kl/;"rsx¿sf] ;xL lsl;dn] ;Dk|]if0f x'b}g . o;n] ubf{ d'n'ssf]

cfly{s gLlt lgdf{0f ;xL lsl;dn] x'g ;Sb}g . cgf}krfl/s If]qdf /xg] Jofkf/Lx¿

s/sf] bfo/f jflx/ /xg] x+'bf s;}n] s/ ltg]{ s;}n] gltg]{ x'+bf ahf/df c:j:y

k|ltikwf{ x'G5 . o:tf] cj:yfdf s/ kl/kfng ug]{ JolQm bl08t x'G5g\ h;n] s/

ltg]{x¿ xtf]T;flxt e} s/ gltg{] tkm{ k|j[Q x'g ;S5g\ .

cgf}krfl/s cy{tGq ljleGg sf/0fn] x'g] ub{5 . pbfx/0fsf nflu olb ;/sf/L

P]g lgod clws tyf hl6n ePdf To;n] pBf]uL Jofkf/L tyf Joj;foLnfO{

cf}krfl/s cy{tGqdf k|j]z ug{ lg?T;flxt ub{5 . h:tf] Jofj;flos ;+:yf btf{

tyf btf{ vf/]h ug]{ k|ls|of hl6n ePdf / sf/f]jf/sf] clen]v /fVg] / ljj/0f

k]z ug]{ Joj:yf em+eml6nf] ePdf To;sf] kfngf ug{ ufx|f] x'g] x'gfn] klg pBf]uL,

Jofkf/L tyf Joj;foL cf}krfl/s If]q leq k|j]z ug{ lxrlsrfp+5g . o;}u/L

d'n'ssf] >d ;DjGwL sfg"g s8f k|s[ltsf] ePdf tyf ljb]zL >ldsdflysf] k|ltjGw

ePdf klg cgf}krfl/s ultljlw df}Nffpg] x'G5g\ . e|i6frf/n] klg cgf}krfl/s

cy{tGqnfO{ k|>o lbG5 . s/ k|0ffnL hl6n ePdf tyf s/sf] ef/ j9L ePdf klg

cf}krfl/s If]q v'Drg] / cgf}krfl/s If]q km}ng] x'G5 . cgf}krfl/s cy{tGqsf

jf/]df ul/Psf ljleGg cWofogx¿n] cgf}krfl/s cy{tGq ;[hgf ug]{ k|d'v

tTjx¿df s/ / ;fdflhs ;'/Iff of]ubfgnfO{ lnPsf 5g\ . of] lgrf]8 g]kfnsf]

;Gbe{df klg nfu' x'G5 .

cgf}krfl/s If]qdf ul/g] /f]huf/Lsf ;Gbe{df cf}krfl/s If]qdf h:tf] /f]huf/bftf

/ >lds aLr cf}krfl/s tyf :yfoL ;DaGw x'b}g . o; If]qdf sfo{/t >ldssf]

cf}krfl/s lgo'lQmkq x'b}g, df}lvs egfOsf] cfwf/df sfd x'G5, ltgLx¿sf]

~ 473 ~

cgf}krfl/s cy{tGq

/f]huf/Lsf] lg/Gt/tf / :yfloTj x'b}g, ltgLx¿nfO{ ;xh} avf{:t ug{ ;lsG5 /

ltgLx¿n] sfg"gL pkrf/ kfpb}gg\ . cgf}krfl/s If]qdf sfd ug]{ >ldssf] b}lgs

Hofnf x'g], gubdf e'QmfgL x'g], Go"g j]tg x'g], ;dodf Hofnf gkfpg] / Hofnf

gkfPklg To;sf] pkrf/ gx'g] x'G5 . ltgLx¿n] nfdf] ;do sfd ug'{ kg]{, sfd ug]{

cj:yfx¿ gfh's x'g] / To;n] >ldssf]] :jf:Yodf k|lts'n c;/ kg]{ x'G5 . o:tf

>ldsx¿sf] nflu jLdf, k]G;g, pkbfg, ;+rosf]if / cf}ifwf]krf/ ;'ljwf h:tf

;fdflhs ;'/Iffsf] Joj:yf x'b}g / ltgLx¿n] lj/fdL ljbf, 3/ ljbf, ;'Ts]/L ljbf

/ ls|of ljbf klg kfpb}gg\ . ltgLx¿sf] nflu tflndsf] cefj x'G5 eg] ltgLx¿n]

Ifltk"lt{ klg kfpb}gg\ .

w]/}sf] xsdf cgf}krfl/s If]qdf sfd ug]{ /x/ ge} jfWotf x'g ;S5 . cf}krfl/s

If]qdf sfd kfPdf cgf}krfl/s If]qdf ;fob} sf]xL sfd ug{ rfxG5 xf]nf .

cf}krfl/s If]qdf rflxg] z}lIfs of]Uotf / cg'ej gePsf sf/0fn] klg sltko

dflg; cgf}krfl/s If]qdf hfg jfWo x'G5g . csf]{tkm{, cgf}krfl/s If]qdf

k|j]z ;/n x'G5 . g]kfndf cf}krfl/s If]qdf sfd ug]{ JolQmsf] nflu ;d]t

;fdflhs ;'/Iffsf] /fd|f] k|jGw gePsf]n] klg cgf}krfl/s If]qdf k|j]z ug]{ k|j[lQ

a9]sf] x'g ;S5 . o;}u/L, cgf}krfl/s If]qdf s/ ltg{ gkg]{{ / ;/sf/L lgodsf]

kfngf ug{ gkg]{ x'gfn] klg s]xL JolQm cgf}krfl/s cy{tGqdf k|j]z u/]sf]

x'g ;S5 .

cgf}krfl/s cy{tGq ljZjsf x/]s b]zsf] cy{tGqsf] cleGg c+usf] ?kdf /x]sf]

x'G5 oBlk o;sf] lx:;f ;j} lsl;dsf cy{tGqdf Psgf;sf] 5}g . s'g} b]zdf o;sf]

lx:;f lgs} 7"nf] 5 eg] s'g} b]zsf] cy{tGqdf of] gu0o 5 . pbfx/0fsf] nflu ljZj

j}+ssf] ;g\ @)!) sf] Ps cWoog cg';f/ ;g @))& df cgf}krfl/s cy{tGqsf]

lx:;f :jL6\h/Nof08 / ;+o'Qm /fHo cd]l/sfdf s|dzM *=! k|ltzt / *=$ k|ltzt

lyof] eg] lhDjfj] / hlh{ofdf s|dzM ^@=& / ^@=! k|ltzt lyof] . tflnsf @)=!

df b]vfOPem} cf}iftdf blIf0f PlzofnL b]zx¿sf] cy{tGqdf cgf}krfl/s If]q s'n

ufx{:y pTkfbgsf] #!=* k|ltzt /x]sf] 5 .

~ 474 ~


tflnsf @)=! M blIf0f PlzofnL d'n'sdf cgf}krfl/s cy{tGqsf] c+z

qm=;+= b]zsf] gfd cgf}krfl/s If]qsf]k|ltzt -;g\ @))&_

cf};t-!(((–@))&_

! aËnfb]z #$=! #%=#@ e'6fg @&=& @*=*# ef/t @)=& @@=@$ dflNbE; @*=^ @(=%% g]kfn #^=) #^=&^ kfls:tfg ##=^ #%=&& >Ln+sf $@=@ $#=(cf};t #!=* ##=@

>f]tM Friedrich Schneider, Andreas Buebn and Claudia E. Montenegro, Shadow Economies All Over the World, New Estimates for 162 Countries from 1999 to 2007, The Wrold Bank, July 2010, pp.45-47.

g]kfnsf] cgf}krfl/s If]q 7"nf] /x]sf] cg'dfg ePtf klg o;sf af/]df cem} lj:t[t

cWoog ePsf] 5}g . tyflk blIf0f PlzofnL d'n's tyf cGo b]zx¿sf] cgf}krfl/s

If]qsf] cWoog ug]{ ;DjGwdf s]xL lj4fgx¿n] g]kfnsf] cgf}krfl/s If]qsf] dfqf

cg'dfg ug]{ k|of; u/]sf 5g h;dWo] ljZj j}+ssf] @)!) sf] Ps cWoog cg';f/

g]kfnsf] cgf}krfl/s cy{tGqsf] lx:;f ;fnfvfnf #^=& k|ltzt /x]sf] cg'dfg 5 .

tflnsfM @)=@M g]kfnsf] cgf}krfl/s cy{tGq -s"n ufx{:Yo pTkfbgsf] k|ltzt_

jif{x¿ cf}ift

!((( @))) @))! @))@ @))# @))$ @))% @))^ @))&

#&=@ #^=* #^=& #&=! #^=( #^=* #^=& #^=# #^=) #^=&

>f]tM Friedrich Schneider, Andreas Buebn and Claudia E. Montenegro, Shadow Economies All Over the World, New Estimates for 162 Countries from 1999 to 2007, The Wrold Bank, July 2010, p.46.

@)=@ g]kfnsf] cy{tGqdf ljBdfg cgf}kfrfl/s If]qx¿

g]kfnsf] cy{tGqdf cgf}krfl/s cy{tGqsf] pkl:ylt ljleGg lsl;dn] x'g] u/]sf]

5 . cGt/f{li6||o Jofkf/ b]lv :yfgLo sf/f]jf/;Dd, j:t'sf] cf];f/k;f/b]lv ljb]zL

d'b|fsf] n]gb]g;Dd tyf 3/]n' sfdb]lv sf/vfgfsf] dhb'/L;Dddf s]xL g s]xL

~ 475 ~

cgf}krfl/s cy{tGq

dfqfdf cgf}krfl/s cy{tGqsf] c+z /xg] u/]sf] 5 . d'n'ssf] cy{tGqsf] dxTjk"0f{

c+usf] ?kdf /x]sf] cGt/fli6«o Jofkf/df cgf}krfl/s cy{tGqsf] lx:;f 7"nf]] 5 .

l5d]sL /fi6« ef/t;+usf] v'nf l;dfgfn] eG;f/ rf]/L k}7f/L sfo{nfO{ ;xh agfPsf]

5 eg] r':t / alnof] k|zf;g ;+oGqsf] cefjn] o;nfO{ yk dnhn lbPsf] 5 .

g]kfndf xfn e}/x]sf cgf}krfl/s ultljlwx¿ ;DjGwL s]xL pbfx/0fx¿ tn k|:t't

ul/Psf 5g\M

@)=@=! ef/t;+usf] cgf}krfl/s Jofkf/

g]kfn / ef/t aLr cgf}krfl/s Jofkf/ x'g] u/]sf] tYo s;}af6 l5k]sf] 5}g . o;

;DjGwdf ul/Psf ljleGg cWoogn] cgf}krfl/s Jofkf/ #) b]lv $) k|ltzt;Dd

/x]sf] cg'dfg u/]sf 5g\ . pbfx/0fsf nflu ;g\ @))@ df Taneja et.al n] g]kfn

/ ef/tsf] aLrsf] cgf}krfl/s Jofkf/sf] lx:;f sl/a #* k|ltzt /x]sf] cg'dfg

u/]sf 5g\1 .

ef/t;+usf] cgf}krfl/s Jofkf/sf] Pp6f 7"nf] sf/0f v'nf ;Ldfgf xf] . sltko

Jofkf/Lx¿n] g]kfn ef/tsf] ;Ldfgf glhs cfˆgf uf]bfdx¿ /fVg] u/]sf5g\ .

sltko t:s/x¿ :yfgLo kf]s]x¿nfO{ k|of]u u/]/ kf]sf kGt'/fdf cfoft ul/Psf]

;fdfgnfO{ hDdf u/L d'n'ssf] cGo If]qdf k7fpg] ub{5g\ . eG;f/ gfsfdf k;n]n]

egf{ u/]sf kf]s]x¿sf] sfd k6sk6s cfjthfjt u/]/ ;fdfg 9'jfgL ug'{ /x]sf]

5 . clwsf+z ;LdfjtL{ zx/df sltko dflg;x¿ ;fOsn tyf 6f+ufsf] k|of]u

u/L ;;fgf] kl/df0fdf ;fdfg ef/taf6 g]kfn Nofpg] ub{5g . sltko dflg;x¿

;fj{hlgs oftfoftsf ;fwgsf] k|of]u u/L ;fdfg cf];fb{5g\ eg] s]xL JolQm lghL

;jf/L ;fwg k|of]u u/]/ rf]/L k}7f/L ub{5g\ .

;Ldf If]q jl/kl/ j:g] sltko :yfgLo jfl;Gbfx¿sf] d'Vo k]zf / hLjgofkgsf]

dfWod cgf}krfl/s Jofkf/ ePsf] 5 . ltgLx¿sf] b}lgs sfd otfsf] ;fdfg ptf

/ ptfsf] ;fdfg otf ug'{ /x]sf] 5 . pgLx¿n] oxL k]zfdfkm{t hLljsf wfGg] u/]sf

5g\ . o:tf] sfo{ pgLx¿sf] hLljsf;+u hf]l8Psf]n] o;sf] lgoGq0fdf klg sl7gfO{

1 Nisha Taneja, Muttukrishna Sarvananthan, Binod K. Karmacharya and Sanjib Pohit, Informal Trade in the SAARC Region: A Case Study of India, Sri Lanka and Nepal, Report Prepared for the South Asia Network of Economic research Institutes, August 2002.

~ 476 ~


/x]sf] kfOG5 . ef/tdf pTkfbg eO{ g]kfndf las|L x'g] nQf sk8fsf] clwsf+z

lx:;f oxL emf]n] kf]s] cj}w k}7f/Ldfkm{t cfpg] u/]sf] 5 . g]kfnsf] ahf/nfO{

s]lGb|t u/]/ ef/tLo ;Ldfdf 7"nf] dfqfdf k;nx¿ vf]lnPsf 5g\ . ;Ldf If]qsf

clwsf+z dflg;x¿ lgs6jtL{ ef/tLo ahf/ u} ;fdfg vl/b ub{5g\ . o;}u/L,

d'n'ssf] cGo If]qdf cjl:yt dflg;x¿ klg ef/tsf] ;LdfjtL{ ahf/df uP/

3/fo;L k|of]hgsf] nflu ;fdfg vl/b ug]{ ub{5g\ .

d"Nout, j:t'ut / If]qut ?kdf x]bf{ g]kfndf eG;f/ rf]/L k}7f/L÷lgsf;Ldf

ljljwtf kfO{G5 . eG;f/s} gfsfaf6 cfpg] dfn j:t'df kl/df0fut eGbf klg

d"Nout / juL{s/0fut ?kdf ljrng ePsf] kfOG5 eg] u}/ eG;f/ gfsfaf6 dfn

j:t'x¿ g} rf]/L k}7f/L÷lgsf;L ePsf] kfOG5 . oBlk ax'd"No wft', kTy/ / cGo

dfn j:t'x¿ eG;f/s} gfsf k|of]u u/L rf]/L k}7f/L ePsf] ;d]t kfOG5 . eG;f/

rf]/Ldf klg lgsf;Lsf] t'ngfdf k}7f/Lsf] c+z cTolws /x]sf] kfOG5 . ljleGg

tl/sf / ljlw ckgfO{ eG;f/ rf]/L k}7f/L tyf lgsf;L x'g] u/]sf] 5 .

rf]/L k}7f/L x'g] d'Vo d'Vo dfn j:t'x¿df ;'grfFbL, lx/fhjfx/t, ax'd"No kTy/x¿,

t}of/L nQfsk8f, ;l6{+u ;'l6+u, h'Qf rKkn, s:d]l6S;\, ;]lg6/L tyf, xf8{j]o/,

O{n]lS6«s / O{n]lS6«f]lgS;\ ;fdfgx¿, l:6nsf efF8fjt{g, lgdf{0f ;fdu|L, l;d]G6,

df]jfO{n, bfn, lrgL nufotsf cGo vfB ;fdu|L, d/d;nf, 8«fO{ k|'m6, /f;folgs

dn, ;jf/L ;fwg / ltgsf kf6k"hf{x¿ kb{5g\ eg] rf]/L lgsf;L x'g] d'Vo d'Vo

dfnj:t'x¿df t];|f] d'n'saf6 cfoft ul/Psf t}of/L nQfsk8f, h'Qf rKkn,

;'grfFbL, ;'kf/L, of;f{u'Djf, h6fd;L nufotsf g]kfnL hl8a'6L tyf ax'd"No sRrf

kTy/x¿ / sf7 /x]sf 5g\ .

ef/taf6 ;jf/L ;fwg ;d]t cgf}krfl/s ?kdf k}7f/L x'g] u/]sf] kfOG5 . o:tf

;jf/L ;fwgx¿ eG;f/ gfsfaf6 c:yfoL k}7f/L x'g] jf u}/ eG;f/ gfsfaf6 rf]/L

k}7f/L u/L g]kfndf NofO;s]kl5 b'3{6gfdf k/L gfl;Psf, k'/fgf eO{ yGsfO{Psf, Ps

c~rnaf6 csf{] c~rndf :yfgfGt/0f ul/Psf, gLlh ;jf/L ;fwgsf] ?kdf btf{ eO{

k'gM ;/sf/L, ;+:yfg jf o:t} ;+:yfsf gfddf btf{ ePsf ;jf/L ;fwgx¿sf] btf{

gDa/ ePsf] Kn]6 k|of]u u/L rnfpg], dfly pNn]v u/] h:t} cj:yfsf ;fwgx¿sf]

OlGhg / r]l;; gDa/ ePsf] efu sf6L rf]/L u/L NofOPsf uf8Lx¿df j]N8Lª

u/L /fVg] jf o:tf uf8Lx¿sf] OlGhg÷r]l;; gDa/ rf]/L ul/Psf ;fwgx¿df

kl~rª u/L /fVg], ;/sf/L jf cGo s'g} lgsfoaf6 lnnfd ul/Psf ;jf/L ;fwgx¿

~ 477 ~

cgf}krfl/s cy{tGq

:S|ofk ug{] / tL ;fwgsf] OlGhg÷r]l;; gDa/ ePsf] efu sf6L rf]/L u/L

NofOPsf uf8Ldf j]lN8ª u/L /fVg] jf lnnfddf lnPsf ;fwgsf] O{lGhg÷r]l;;

gDa/ rf]/L ul/Psf ;fwgx¿df kl~rª u/L /fVg], rf]/L k}7f/LnfO{ n'sfpg / kQf

nufpg] sfo{nfO{ sl7g agfpg ;jf/L ;fwg z'? btf{ ePsf] c~rnaf6 cGo w]/}

c~rnx¿df :yfgfGt/0f ub{} n}hfg] / w]/} JolQmx¿df :jfldTj kl/jt{g ub{} hfg]

ul/G5 .

rf]/L k}7f/L htftt}af6 x'g] ePtf klg 7"nf] kl/df0fsf] rf]/L k}7f/L eg] /fhfk'/,

sf]Onfjf;, ;fx]au~h, eG6faf/L, /+u]nL, sfs8le§f nufotsf d"n gfsf glhs

g} x'g] u/]sf] 5 . g]kfn ef/t aLr v'nf ;Ldf, ef/t / g]kfnsf] aLrdf ;fdfgsf]

km/s d"No, g]kfndf nfUg] /fh:jsf] b/ cflbsf sf/0fn] g]kfn ef/t aLrsf]

cgf}krfl/s Jofkf/ df}nfPsf] xf] .

@)=@=@ rLg;+usf] cgf}krfl/s Jofkf/

g]kfnsf] pQ/L ;Ldfdf cjl:yt tftf]kfgL gfsf g]kfnsf] k|d'v Jofkfl/s gfsf

dWo] Ps xf] . oxL gfsf eP/ l5d]sL b]z rLg;+u g]kfnsf] Jofkf/ x'g] u/]sf] 5 .

rLg;+usf] Jofkfl/s ultljlwsf] nflu of] gfsf hlt dxTjk"0f{ 5 Tolt g} of] gfsf

cgf}krfl/s Jofkf/sf] nflu klg rlr{t 5 . of] gfsf x'+b} g]kfndf a9L dfqfdf

tof/L sk8f, On]S6«f]lS;sf ;fdfgx¿ nufot ;:tf / Go"g u'0f:t/sf ;fdfgx¿

g]kfn lelqG5g\ .

tftf]kfgL gfsfaf6 Jofkf/ ljleGg lsl;dn] x'g] u/]sf] 5 . s]xL Jofkf/Lx¿

cfˆg} kmd{sf] gfd 7]ufgfdf ;fdfg cfoft ub{5g\ . ltgLx¿ rLg uP/ ;fdfg

vl/b ug]{, vl/b afktsf] /sd s]xL j}wflgs dfWodaf6 -8«fˆ6÷l6=l6=_ / s]xL

cgf}krfl/s dfWodfaf6 e'StfgL ug]{, ;fdfg g]kfnsf] gfsf;Dd cfOk'Ug] k|aGw

ldnfpg] / g]kfnsf] eG;f/af6 cfˆg} kmd{sf] gfddf Ph]G6 dfkm{t ;fdfg hf+rkf;

u/fpg] ub{5g\ . o:tf] ljlwdf ;fdfgsf] kl/df0fdf vf;} km/s kfl/+b}g tfklg

Go"g aLhsLs/0f eg] x'g] u/]sf] kfOG5 . o;}u/L, s]xL Jofkf/Lx¿ ;fdfg cfˆg}

kmd{sf] 7]ufgfdf Pn=;L=vf]nL cfoft ub{5g\ tfklg Pn=;L= dfkm{t cfoft

cToGt Go"g dfqfdf x'g] u/]sf] 5 . a|fG8]8 / pRr u'0f:t/sf ;fdfgsf] cfoft

sf/f]af/ ug]{ s]xL cfoftstf{x¿n] Pn=;L= vf]n]/ j}wflgs k|ls|ofsf] cjnDag u/L

;fdfg cfoft ug]{ u/]sf 5g\ / o:tf] sf/f]af/df vf;} ;d:of /x]sf] kfOb}g . sltko

~ 478 ~


j:t'x¿sf] xsdf Pn=;L=af6 g} sf/f]af/ x'+bf klg Go"g jLhsLs/0f eO{ cfoft

x'g] u/]sf] 5 .

sltko Jofkf/Lx¿ rLgsf] :jzfl;t If]q ltJjtaf6 ug]{ k}7f/L cfˆg} gfdaf6

ug'{sf] ;§f cGo JolQmsf] gfdaf6 u/fpg rfxG5g\ . o:tf Jofkf/Lx¿ g]kfnsf]

:yfgLo ahf/df Jofkf/ ug{ kfpg] t/ k}7f/L ug{ gkfpg] u}/ g]kfnLx¿, cj}w

sf/f]jf/ ug]{ Jofkf/Lx¿, d"No clej[l4 s/df btf{ gePsf / j}wflgs cfoftstf{sf]

?kdf b]lvg grfxg] v'b|] Jofkf/Lx¿, ko{6s le;fdf rLg hfg], Toxf+ 3'd3fd ug]{ /

;fgf]ltgf] vl/b u/L ;f] ;fdfg g]kfn Nofpg] Joj:yf ldnfO{ cb[Zo ?kdf Jofkf/

ul//x]sf JolQmx¿ kb{5g . o; lsl;dsf] Jofkf/ lgDgfg';f/ ;+rfng x'G5M

cfˆgf] gfpaf6 sf/f]jf/ ug{ grfxg] s]xL Jofkf/Lx¿ cfkm"n] k}7f/L ug]{ ;fdfg

v/Lb ug{ rLgsf] UjfGemfp, ;+3fO{, s'gldË, cflb :yfgdf hfG5g\ . ltgLx¿

Toxf+ cfˆgf] cfjZostf cg';f/sf ;fdfgx¿ ljleGg Jofkf/Lx¿;+u vl/b

ub{5g\ . To;/L v/Lb ul/Psf] ;fdfgsf] e'QmfgL x'08L nufotsf ljleGg

cgf}krfl/s dfWod dfkm{t rLg k'¥ofPsf] /sdaf6 ub{5g\ . o;/L ;fdfg

vl/b ul/;s]kl5 ltgLx¿ rLgdf s'g} :yfgLo Ph]G6 vf]hL p;nfO{ ;fdfg

KoflsË, l8:KoflrË / rLgsf] eG;f/ laGb';Ddsf] nflu 9'jfgL ;d]tsf]

lhDdf lbO{ Pp6f Way Bill ;fydf lnO{ g]kfn lkmtf{ cfp+5g\ . rLgdf

o;/L g]kfnL cfoftstf{sf] ;fdfg KoflsË, l8:KoflrË / rLgsf] eG;f/

laGb';Ddsf] nflu 9'jfgL ;d]tsf] lhDdf lng] Ph]G6n] ;fdfgsf] df]nsf]

8]9b]lv b'O{ k|ltzt;Dd /sd ;]jf z'Ns jf sldzg afkt lng] ub{5g .

pSt cg';f/ Jofkf/Lx¿n] rLgdf v/Lb u/]sf] ;fdfg s'g} Ph]G6nfO{ lhDdf

nufO ;s]kl5 g]kfn kms]{/ rLgdf vl/b u/]sf] ;fdfg g]kfn Nofpg]

Ph]G6sf] vf]hL ub{5g\ . Ph]G6sf] Joj:yf eO;s]kl5 ltgLx¿n] Ph]G6nfO{

cf+km";+u lnP/ cfPsf] Way Bill lhDdf nufp+5g\ . o;/L Way Bill lhDdf

lng] JolQm eG;f/ Ph]G6 x'g jf gx'g klg ;S5 . Jofkf/Laf6 Way Bill lhDdf lng] JolQm ca pQm sfuhft lnP/ ;fdfg ePsf] :yfgdf hfG5 /

pQm sfuhft cg';f/sf] ;fdfg eP gePsf] hf+r ub{5 . rLgsf] eG;f/af6

;fdfg hf+rkf; u/fpg To;kl5 km]l/ csf]{ Ph]G6sf] cfjZostf kb{5 . p;n]

rLgaf6 g]kfn ;fdfg lgof{t ug{sf] nflu agfpg'kg]{ ;Dk"0f{ sfuhftx¿

~ 479 ~

cgf}krfl/s cy{tGq

tof/ ub{5 / log} gof+ agfOPsf sfuhftsf] cfwf/df ;fdfg g]kfn lgof{t

x'G5 . o;/L rLgaf6 lgof{t x'g] ;fdfgdf rLgdf lgof{tsf] cfwf/df k|fKt

ug]{ gub ;x'lnot k|fKt ug{ ;fdfgsf] jf:tljs df]n cg';f/s} sfuhft

tof/ ug'{kb{5 . t/ tL sfuhft g]kfndf eG;f/ k|of]hgsf] nflu k]z

ul/b}gg\ . oxf+ g]kfndf clwsf+ztM eG;f/sf] ;Gbe{ d"No;+u ldNg] u/L

sfuhft tof/ u/L k]z ug]{ ul/G5 .

Way Bill lhDdf lng] JolStn] ;fdfg u0fgf tyf hf+r u/]kl5 g]kfnL

eG;f/ hf+rkf; ug{ cfjZos sfuhftx¿ tof/ ub{5 . o; l;nl;nfdf

tof/ ul/g] j:t'sf] vl/b lahsb]lv e'QmfgL ;Da4 k|df0fx¿ jf:tljs

x'+b}gg\ . To;kl5 ;fdfg g]kfnL eG;f/ If]q -Customs Yard_ df NofOG5 .

Ph]G6n] cfjZos ;a} sfuhftx¿ tof/ u/L k|1fkg kq ;d]t e/L cfˆg}

gfdsf] kmd{af6 ;fdfg hf+rkf; u/fp+5 . o;/L ;fdfg hf+rkf; e};s]kl5

pQm ;fdfg jf:tljs Jofkfl/sf] lgb]{zg adf]lhd p;}sf] jf p;n] eg]sf]

uf]bfddf jf sf7df8f} aflx/sf lhNnf l:yt Jofkf/Lsf] sfo{:yndf k'¥ofpg]

sfd x'G5 . sltko cj:yfdf ;fdfg Sofl/o/n] g} cfˆgf] uf]bfddf /fvL

jf:tljs Jofkf/Lsf] lgb]{zg adf]lhd ljleGg JolQm jf kmd{sf] gfddf lan

sf6\g] sfd klg ub{5 . o;/L cfj/0fdf ;SsnL cfoftstf{ b]]lvg] t/

lglZrt sldzg /sd lnP/ jf:tljs ?kdf cs}{ Jofkf/Lsf] nflu sf/f]af/

ug]{ o:tf cfoftstf{ Sofl/o/ Joj;foLsf] ?kdf lrlgG5g\ . tftf]kfgL

gfsfsf] sl/a *) k|ltzt cfoft o:t} Sofl/o/ Joj;foLx¿ dfkm{t e}/x]sf]

5 . of] ljlwaf6 ;fdfg cfoft x'+bf g t ;fdfgsf] kl/df0fsf] jf:tljs

3f]if0ff x'g] ub{5 g t d"Nosf] g} .

@)=@=# cGo k|sf/sf] cgf}krfl/s sf/f]af/

d'n'sleq ljleGg lsl;dn] cgf}krfl/s sf/f]jf/ x'g] ub{5 . pbfx/0fsf nflu,

xfn cgf}krfl/s ?kdf e}/x]sf] k}7f/Lsf] e'QmfgL s]xL xb;d x'08L dfkm{t klg x'g]

u/]sf] 5 . Jofkf/Lx¿ ljb]zaf6 Pn=;L=vf]n]/ ;fdfg k}7f/L ubf{ jf:tljs ?kdf

e'QmfgL ug'{kg]{eGbf sd d"Nosf] Pn=;L=vf]Ng] / Pn=;L=df pNn]lvt afx]ssf]

/sd x'08L nufot ljleGg cgf}krfl/s dfWodaf6 k7fpg] u/]sf] kfOG5 . sltko

~ 480 ~


cj:yfdf o:tf] a9L /sd ;fdfg cfk"lt{ x'g] b]zdf sfo{/t g]kfnLx¿n] cfh{g

u/]sf] /]ld6]G;dfkm{t klg lx;fa ldnfg x'g] u/]sf] a'lemG5 . cyf{t\ s]xL Jofkf/Ln]

ljb]zdf sfd ug]{ JolQmn] g]kfndf k7fpg] /]ld6]G; afktsf] /sd lghsf] ;DalGwt

JolQmnfO{ g]kfndf e'StfgL lbg] / lghaf6 ljb]zL d'b|f ljb]zd} k|fKt u/L To;nfO{

Go"g lahsLs/0f u/]sf] ;fdfgsf] d"No e'QmfgL ug{ k|of]u ug]{ u/]sf] klg a'lemPsf]

5 . o;}u/L, x'08Ldfkm{t b]zleqaf6 ljb]zdf /sd 6«fG;km/ klg x'g] u/]sf] elgG5 .

/]ld6\ofG;sf] s]xL c+z cf}krfl/s ?kdf a}+lsÍ Rofgndfkm{t\ gcfO{ x'08Ldfkm{t\ klg

cfpg] u/]sf] klg cg'dfg 5 .

o;}u/L, ;'gsf] cgf}krfl/s sf/f]jf/ 7"nf] dfqfdf x'g] u/]sf] cg'dfg 5 . o;

;DaGwL 36gf ;do ;dodf ;fj{hlgs klg x'g] u/]sf 5g\ . o; lsl;dsf]

sf/f]jf/ ljleGg lsl;dn] x'g] ub{5 . pbfx/0fsf nflu sltko dflg;n] ;'g z/L/

leq -dnåf/, hgg]Gb|Lo c+u, k]6 cflb_df /fv]/, sltn] nufPsf] leqL sk8f, h'Qf,

sDd/, dlxnfsf] 5ftL cflbdf n'sfP/, sltn] uxgfsf] ?kdf z/L/sf ljleGg

c+udf nufP/, sltn] ;'gsf] ?k /+u abn]/ h:t}M ;'gsf] l9Ssfdf rfFbLsf] n]kg

nufpg] tyf k]6Lsf] asn, r:dfsf] k|m]d, 6«nLsf] x]G8n cflb agfP/, sltn] Aof6«L,

cfO/g, l6=eL=, sDKo'6/, Nofk6k, df]afO{n, snd, t/sf/L, kmnkm"n, tyf vfB

;fdu|Lx¿ leq n'sfP/, sltn] xjfO{hxfh nufot ljleGg ;jf/L ;fwgdf /x]sf]

leqL vfnL 7fpF, :k]o/ 6fo/, l;6, aDk/ cflb 7fpFdf n'sfP/ ;'gsf] cj}w sf/f]jf/

ub{5g\ . o;}u/L, xfn lglZrt cjlw ljb]zdf /f]huf/L u/]/ cfpg] g]kfnL sfdbf/n]

kf+r tf]nf;Dd ;'g cfkm";+u lnP/ cfp+bf eG;f/ dx;'n gnfUg] ;'ljwfsf] klg

s]xL JolQmn] b'?kof]u u/L ;'gsf] cj}w sf/f]jf/nfO{ ;xof]u k'¥ofPsf 5g\ . o;

cGtu{t s]xL JolQmx¿n] o;/L j}b]lzs /f]huf/Laf6 kms{g] sfdbf/nfO{ k|of]u u/L

;'g g]kfn Nofpg] / To;nfO{ ahf/df las|L ug]{ u/]sf] elgG5 .

To;}u/L, 3/ hUuf /lhi6«]zgsf] k|of]hgsf] nflu sfod ul/g] d"Nof+sg lgs} Go"g

5 . Pp6} 3/ hUufsf] a}+saf6 C0f ng] k|of]hgsf] nflu a9L d"No sfod ul/Psf]

x'G5 eg] ahf/ d"No cs}{{ x'G5 . o;/L Pp6} ;DklQsf] ljleGg k|of]hgsf nflu

ljleGg d"No sfod ul/g] x'+bf klg cgf}krfl/s ultljlwx¿ kmi6fPsf 5g\ .

g]kfndf ljz]if u/L v'b|f txdf ljBdfg :j/f]huf/Ld"ns Jofkf/sf] sf/0f klg

sf/f]af/sf] ;xL n]vf+sg gx'g] u/]sf] kfOG5 . o:tf] sf/f]af/df d"ntM kfl/jfl/s

;b:ox¿sf] g} ;+nUgtf x'G5 . pgLx¿n] ;fdfg vl/b ubf{ lahs lng / ;f]

~ 481 ~

cgf}krfl/s cy{tGq

cg';f/sf] sf/f]af/sf] lx;fa /fVg g} cfjZos 7fGb}gg\ . km]l/, pgLx¿n] sf/f]af/sf]

n]vf /fVg] / s/ ;DaGwL cf}krfl/stf k"/f ug'{kg]{ s'/fnfO{ yk Jooef/o'Qm /

em~eml6nf] dfGb5g\ . pgLx¿sf] o:tf] kj[lQn] klg ahf/df cgf}krfl/s sf/f]af/n]

k>o kfPsf] b]lvG5 .

@)=# s/ cGt/ (Tax Gap)

g]kfndf cgf}krfl/s cy{tGqsf] lx:;f slt 5 eGg] lj:t[t cWoog gePklg cGo

d'n'sx¿;+u} cgf}krfl/s cy{tGqsf] cf+sng ug]{ ;Gbe{df ePsf cWoogx¿n]

g]kfndf cgf}krfl/s cy{tGq PsltxfO eGbf a9L ePsf] cg'dfg u/]sf 5g\ .

o;sf] cy{ of] If]q s/sf] bfo/f aflx/ /x]sf] 5 . o;}u/L, cy{tGqsf] cf}krfl/s If]q

leqsf sltko s[ofsnfkx¿nfO{ s/ ;DaGwL sfg"gn] 5'6 lbPsf] 5 . pbfx/0fsf

nflu, cWofo Rff/df pNn]v ul/P cg';f/ ljleGg j:t' tyf ;]jfnfO{ d"No clej'l4

s/ 5'6 5 . o;}u/L sltko j:t'nfO{ e+;f/ dx;'n klg 5'6 lbOPsf] 5 . cfo

s/ P]g @)%* cGt/ut klg ljleGg lsl;dsf] cf}Bf]lus 5'6 tyf ;'ljwfx¿sf]

Joj:yf ul/Psf] 5 . o;}u/L g]kfn ;/sf/n] ljleGg ;dodf ljleGg lsl;dsf]

sf/f]jf/, JolQm jf ;+:yfnfO{ s/ 5'6 lbg] u5{ . oL ljleGg sf/0fn] ubf{ s/sf]

cfwf/ v'lDrPsf] 5 .

o;sf ;fy} s/sf] bfo/f leq cfPsf sltko If]qdf s/nfO{ k|efjsf/L ?kdf

nfu' ug{ ;lsPsf] 5}g . o;n] ubf{ sltko ;+efljt s/bftfx¿ s/sf] nflu

btf{ ePsf 5}}gg\, slt btf{ eP/ klg s/ ;DjGwL cf}krfl/stf k"/f ub}{gg\, slt

;dodf ljj/0f a'emfpb}gg\, slt ;dodf s/ ltb}{gg\ eg] s]xL s/bftf s'g} klg

cf}krfl/stf lgefpb}gg\ . o;}u/L sltko s/bftfn] ljleGg lsl;dn] s/ 5Ng]

u/]sf] klg 5 . o;n] ubf{ g]kfnsf] s/ cGt/ -Tax Gap_ 7"nf] x'g ;Sg] cg'dfg 5 .

s/ cGt/ ljleGg lsl;dn] kl/eflift x'g] u/]sf] kfOG5 . pbfx/0fsf nflu ;+o'Qm

/fHo cd]l/sfsf] cfGtl/s /fh:j ;]jf -Internal Revenue Service_ n] s/bftfn]

ltg'{kg]{ s/ / ;doleq} jf:tjdf lt/]sf] s/ aLrsf] km/snfO{ s/ cGt/ eg]/

kl/eflift u/]sf] 5 . ;+o'Qm clw/fHosf] /fh:j tyf e+;f/ k|zf;g (Her Majesty's Revenue and Customs) sf] wf/0ffklg o:t} 5 h;cg';f/ ltg'{kg]{ s/ / lt/]sf]

s/ aLrsf] leGgtf s/ cGt/ xf] . cyf{t\ s/bftfn] ltg'{kg]{ ;+efljt s/ /

~ 482 ~


s/bftfn] :jo+ ;xefluutf hgfO lt/]sf] s/ aLrsf] km/s s/ cGt/ xf] h;nfO{

s/ k|zf;gn] btf{, ;+sng, s/ k/LIf0f cflb ;DaGwL pko'Qm /0fgLlt ckgfO{ sd

ug{ ;S5 . ;+o'Qm clw/fHosf] @))(—!) sf] tYof+s cg';f/ ToxfFsf] s/ cGt/

lgDgfg';f/ ePsf] kfOG5M

tflnsf @)=#M ;+o'Qm clw/fHosf] @))(—!) sf] s/ cGt/sf] l:ylt

sf/0f k|ltzt

cfk/flws cfqmd0f (Criminal attacks) !^

sfg'gL JofVof (Legal interpretation) !$

jh{g (Avoidance) !$

e'Qmfg gu/]sf] (Non-payment) !#

5nL (Evasion) !@

cb[Zo cy{ Joj:yf (Hidden Economy) !@

plrt ;fjwfgL ckgfpg ljkmntf (Failure to take reasonable care) !!

q'6L (Error) &

hDdf (Total) !))

;|f]tM HM Revenue & Customs

s/ cGt/nfO{ cGo ljleGg lsl;dn] klg kl/eflift ug{ ;lsG5 / ljleGg s/sf]

s/ cGt/sf] 5'§f 5'§} ljZn]if0f ug{ ;lsG5 . ljx+ud ?kdf s/ cGt/ slxn] sflx+

gLltut lx;fjn] klg ;[hgf ePsf] x'g ;S5 . pbfx/0fsf nflu d"No clej[l4

s/sf] ;+efljt cfwf/ pkef]u xf] . cfly{s jif{ @)&)÷&! df g]kfnsf] s'n pkef]u

!& vj{ %^ cj{ $* s/f]8 ePsf] k|f/lDes cg'dfg ul/Psf] lyof] . olb d"No

clej[l4 s/af6 s'g} lsl;dsf] 5'6 glbO{ o; s/nfO{ k|efjsf/L ?kdf sfof{Gjog

ul/Psf] eP !# k|ltztsf b/n] ?=@ vj{ @* cj{ #$ s/f]8 d"No clej[l4 s/

/fh:j ;+sng x'g ;SYof] . t/ Jojxf/df sltko j:t' tyf ;]jfx¿ 5'6 ePsfn]

o; s/sf] cfwf/ v'lDrPsf] 5 . o:t} l:ylt cGo s/sf] ;DjGwdf klg 5 .

o; k|ltj]bgdf dfly pNn]v ul/P cg';f/ ;+o'Qm /fHo cd]l/sf tyf ;+o'Qm

clw/fHosf] s/ k|zf;gn] ckgfPsf] s/ cGt/sf] cjwf/0ffleq /x]/ g]kfndf

ljBdfg s/ cGt/ sd ug]{ pkfox¿ k|:tfljt ul/g] 5g\ .

~ 483 ~

cgf}krfl/s cy{tGq

g]kfndf xfn nfu' e}/x]sf ljleGg s/sf] sfof{Gjog k|efjsf/L x'g ;s]]sf] 5}g . o;n]

ubf{ sltko ;+efljt s/bftfx¿ s/df btf{ ePsf 5}gg\, btf{ ePsf dWo] klg sltn]

;dodf ljj/0f a'emfpg] jf s/ ltg]{ u/]sf 5}gg\ / sltn] s'g} klg cf}krfl/stf

glgefPsf] l:ylt klg 5 . ;doleq ljj/0f ga'emfpg] s/bftfsf] ;+Vof cfo s/df

$) k|ltzt 5 eg] d"No clje[l4 s/df #) k|ltzt hlt 5 . o;}u/L ;dod} s/

glt/L s/ aSof}tf /fVg]sf] ;+Vof klg sd gePsf] tYo lgDg tflnsfn] b]vfp+5 .

tflnsf @)=$M aSof}tf /fh:j /sdsf] ljj/0f -@)&!÷)#÷#@ ;Ddsf]_

s/sf] k|sf/jf:tljs aSof}tf k'g/fj]bg uPsf] s"n aSof}tf/sd

-?=nfvdf_ ;+Vof /sd -?=nfvdf_ ;+Vof hDdf /sd

-?=nfvdf_ ;+Vof

ljz]if s/ 2,124 3,363 2,015 160 4139 3,523:jf:Yo ;]jf s/ 222 101 13 4 235 105cfo s/ 132,192 70,031 207,742 1,524 339,934 71,555cGtMz'Ns 4,766 862 16,816 69 21,582 931;|f]tdf s/ s§L 10,087 2,256 23,264 151 33,351 2,407laqmL s/ 2,028 1,270 66 8 2,094 1,278lzIff ;]jf z'Ns 106 64 6 1 112 65d"No clej[l4 s/ 57,590 36,163 92,570 1,726 150,160 37,889hDdf 209,115 114,110 342,492 3,643 551,607 117,753

;|f]tM cfGtl/s /fh:j ljefu

o;/L s/ k|zf;gn] s/ lgwf{/0f u/]/ jf s/bftf :jo+n] s/ lgwf{/0f u/]/ glt/]sf]

s/ aSof}tf s/Lj ?= %% cj{ 5 . of] s/ cGt/sf] pp6f c+u dfq xf] . o;}u/L

s/ ;DaGwL cf}krfl/stf kfngf gu/]sf] sf/0fn] gp7]sf] s/sf] c+s cem} 7"nf] x'g'

kb{5 . /fh:j k|zf;gn] ljleGg ls|ofsnfkx¿ ;+rfng u/]/ s/ cGt/sf] dfqf

sd ub}{ hfg' kb{5 .

@!=$ ;'emfj

d'n'ssf] s/ k|0ffnLnfO{ ;dfg, ;Ifd, /fh:j pTkfbs tyf nrs agfpg

cgf}krfl/s cy{tGqsf] dfqf tyf s/ cGt/ 36fpg h?/L 5 . o;sf] nflu

cfof]usf ;'emfjx¿ lgDg k|sf/ 5g\ M

~ 484 ~


• e+;f/ dx;'nsf] b/ 36fpg] .

• JolQmut cfo s/sf] Go"gtd tyf clwstd ;LdfGt s/sf] b/ 36fpg] .

• ;fdflhs ;'/Iff s/ nufPdf o;sf b/ / JolQmut cfo s/sf] b/sf] s'n ef/

a9L gx'g] u/L b'j} s/sf b/x¿ sfod ug]{ .

• /lhi6«]zg b:t'/sf] b/ 36fpg] .

• e+;f/ ;DaGwL k|ls|of ;/n agfpg] / cfjZos sfuhftsf] ;+Vof Go"gtd

/fVg] .

• s/sf] k|of]hgsf nflu ul/g'kg]{ btf{ tyf btf{ vf/]hL k|ls|ofnfO{ ;/n agfpg] .

• s/sf] agf]6, ;+/rgf tyf ;+rfng k|ls|of ;/n agfpg] .

• ;fgf s/bftfsf] nflu ;/nLs[t s/ Joj:yf nfu' ug]{ .

• s/ ;DaGwL cf}krfl/stf k"/f ug{ g;Sg] s/bftfnfO{ /fh:j k|zf;gn] ;xof]u

ug]{ .

• s/bftf lzIffnfO{ cleofgs} ?kdf ;+rfng ug]{ .

• s/ ;DaGwL cf}krfl/stf k"/f gug]{nfO{ lg/Gt/ ?kdf cg'jt{g (Follow-up) ug]{ .

• c6]/L s/bftfnfO{ s8f sf/jfxL ug]{ .

• /fh:j k|zf;g afx]ssf ;+:yf btf{, btf{ vf/]hL, ljj/0f k]z ug]{ nufotsf

ljleGg k|ls|ofx¿nfO{ ;/n agfpg] .

~ 485 ~

;f/f+z tyf ;'emfjx?

@!=!= ;f/f+z

g]kfndf s/ k/fk"j{sfnb]lv nfu" x'b} cfPsf] ePtf klg cfw'lgs s/ k|0ffnLsf] ljsf; eg] lj= ;+= @))& ;fndf k|hftGqsf] pbo ePkl5 dfq ePsf]

b]lvG5 . o; ;Gbe{df cGtMz'Ns, eG;f/ dx;'n / dfnkf]tnfO{ dWo:y dfkm{t

;+sng ug{'sf] ;§f cdfgtL k|yf cGtu{t ;+sng ug]{ Joj:yf nfu" ul/of] . o;sf]

nflu eG;f/, cGtMz'Ns, tyf dfnkf]t k|zf;gsf] :yfkgf tyf ljsf; ul/of] .

o;}u/L ;fljsdf ljleGg 7f+pdf ljleGg k|sf/sf ;gb;jfnx¿ dfkm{t s/ k|0ffnL

nfu" x'+b} cfPsf]df s/ k|0ffnLnfO{ a9L Jojl:yt ug{sf nflu cGtMz'Ns P]g,

@)!%, eG;f/ P]g, @)!*, / dfnkf]t P]g, @)#$ nfu" u/L d'n'se/ Ps} lsl;dsf]

sfg"gsf] Joj:yf ul/of] . s/ k|0ffnLnfO{ ljsf; ug]{ s|ddf cfo s/, zx/L If]q 3/

hUuf s/, xjfO{ p8fg s/, xf]6n s/, laqmLs/, ;jf/L ;fwg s/ / d"No clej[l4

s/ nufotsf ljleGg s/x¿ nfu" ul/P / tL s/x¿nfO{ Jojl:yt ug{ cfo s/

P]g, las|L s/ P]g, d"No clej[l4 s/ P]g nufotsf ljleGg P]g tyf lgodx¿

sfof{Gjog ul/P . o;}u/L oL s/x¿sf] k|zf;g ug{sf nflu s/ k|zf;gsf]

:yfkgfsf ;fy} /fh:j k|zf;g ;DaGwL ljleGg lgsfox¿sf] ;+u7gfTds :j?k

tyf sd{rf/L Joj:yfdf ljleGg kl/jt{gx¿ ul/P .

o;/L g]kfndf cfw'lgs s/ k|0ffnL :yfkgf ug]{ s|ddf Pskl5 csf]{ s/ nfu"

ul/of] / tL s/x¿sf] ;+/rgfdf klg ljleGg ;dodf ljleGg lsl;dsf kl/jt{gx¿

ul/P . o;sf] kmn:j?k s/ k|0ffnL lgs} hl6n x'g uof] . pbfx/0fsf nflu, cfly{s

jif{ @)$#÷$$ df cGtMz'Ns, cfo s/, eG;f/ dx;'n, las|Ls/, dfnkf]t, 3/

cWofo

@!

;f/f+z tyf ;'emfjx?

~ 486 ~


hUuf /lhi6]«zg b:t'/, ;jf/L ;fwg s/, Aofh s/ nufot ljleGg !& j6f s/x¿

nfu" ul/Psf lyP . oL s/sf] ;+/rgf klg hl6n lyof] .

cfly{s jif{ @)$$÷$% b]lv s/ ;'wf/ ;DaGwL s]xL k|of;x¿ z'? ePsf b]lvG5g\

eg] d'n'sdf @)$^ ;fndf ePsf] /fhg}lts kl/jt{g kZrft nfu" ul/Psf] Jofks

cffly{s ;'wf/sf] sfo{qmd ;+u;+u} s/;'wf/ sfo{df tLj|tf cfPsf] lyof] . o; qmddf

eG;f/ dx;'nsf b/sf] ;+Vof tyf txdf Jofks s6f}lt ul/Psf] lyof] . o;}u/L

ljleGg j:t'ut s/x¿sf] ;§f lj:t[t cfwf/ ePsf] Pp6} d"No clej[l4 s/ nfu"

ul/Psf] lyof] . d"No clej[l4 s/ nufpg] ;Gbe{df cGtMz'Ns nfUg] j:t'sf] ;+Vof

36fOPsf] lyof]] . o;}u/L cfo s/sf b/sf] ;+Vof tyf txdf klg s6f}lt ul/Psf]

lyof] . cfw'lgs s/ k|0ffnLdf :jo+ s/ lgwf{/0fsf] a9\bf] k|rngsf] ;Gbe{df d"No

clej[l4 s/ k|f/De b]lvg} k"0f{ ?kn] :jo+ s/ lgwf{/0fsf] l;4fGt cGtu{t nfu" ul/Psf]

lyof] eg] cGtMz'Nsdf cfly{s jif{ @)$*÷$( df :jo+ lgisfzg k|0ffnL z'? ul/of] .

oxL qmddf cfo s/ Joj:yfdf cfly{s jif{ @)$*÷$( tf]lsPsf s/bftfx¿n] cfo

s/ :jo+ lgwf{/0f ug'{ kg]{ Joj:yf nfu" ul/Psf] lyof] eg] cfo s/ P]g, @)%* cGtu{t

cfo s/nfO{ k"0f{ ?kdf :jo+ s/ lgwf{/0fsf] l;4fGt cGtu{t NofOof] .

s/ k|zf;gsf] ;'wf/sf ;Gbe{df klg s]xL k|of;x¿ ul/Psf lyP . vf; u/]/

d"No clej[l4 s/nfO{ sfof{Gjog ug{sf] nflu ;[hgf ul/Psf] d"No clej[l4 s/

k|zf;gsf] sfo{d"Nfs lsl;dsf] ;+u7gfTds :j?k, clws[td"ns sd{rf/L Joj:yf,

cfGtl/s cg'udgsf] Joj:yf, 7"nf s/bftf zfvfsf] Joj:yf, s/ k|zf;sx¿sf

nflu cfof]hgf ul/g] cGfluGtL k|lzIf0f sfo{qmd / s/bftfsf] nflu ;+rfng

ul/Psf] j[xt\ s/bftf lzIff sfo{qmd cfw'lgs s/ k|zf;gdf ul/g] dxTjk"0f{ ;'wf/

sfo{qmdx¿ lyP . oL Joj:yfx¿nfO{ d"No clej[l4 s/ / cfo s/ k|zf;gnfO{

ufe]/ ;[hgf ul/Psf] cfGtl/s /fh:j k|zf;gdf klg lg/Gt/tf lbOof] . o;}u/L

eG;f/ k|zf;gdf klg ljleGg ;dodf ;+u7gfTds tyf k|s[ofut ;'wf/x¿ nfu"

ul/P . o;sf ;fy} d"No clej[l4 s/nfO{ k|f/De b]lvg} k"0f{?kdf sDKo"6/ k|0ffnL

cGtu{t ;+rfng ul/b} cfPsf] 5 eg] cfo s/ / eG;f/ dx;'nnfO{ klg a9\bf]

?kdf sDKo"6/Ls[t ul/b} 5 .

pQm cg';f/ 8]9 bzs cufl8 nfu" ul/Psf] s/ ;'wf/ sfo{qmdnfO{ k|yd k':tfsf]

s/ ;'wf/sf] ?kdf x]l/G5 . of] sfo{qmd sfof{Gjog ul/Psf] nfdf] cGt/fndf

~ 487 ~

;f/f+z tyf ;'emfjx?

g]kfnsf] cy{tGqsf] ;+/rgfdf 7"nf] kl/jt{g cfPsf] 5 . o;}u/L d'n's ;+3Lo zf;g

Joj:yfdf ?kfGtl/t x'g] l:yltdf 5 . o;}u/L d'n'sdf j[4, ljwjf, czQm, c;xfo

nufotsf ljleGg cg'bfg / :jf:Yo ljdf nufotsf ljleGg ;fdflhs ;'/Iff

sfo{qmdx¿sf] cfjZostf a9\bf] 5 . g]kfnnfO{ ;g\ @)@@ df cltsd ljsl;t

b]zaf6 ljsf;lzn b]zsf] >]0fLdf :t/f]Gglt ug]{ ;Gbe{df klg cfjZos /fh:j

kl/rfng ug{ / :jb]zL tyf ljb]zL nufgL cfslif{t ug{sf nflu s/ k|0ffnLdf

;dfof]hgsf] vf+rf] 5 . o;}u/L l5d]sL b]z, Jofkfl/s ldqx¿ -Trading Partners_ nufotsf ljleGg d'n'sdf s/ k|0ffnLdf ;'wf/ ug]{ qmd hf/L 5 . o; ;Gbe{df

g]kfnsf] s/ k|0ffnLdf klg ;d;fdlos ;'wf/sf] cfjZostf 5 . oxL s'/fnfO{

ljrf/ u/]/ g]kfnsf] s/ k|0ffnLnfO{ ;d;fdlos agfpg d'n'sdf bf];|f] k':tfsf] s/

;'wf/ sfo{qmd th'{df u/L sfof{Gjog ul/g' cfjZos ePsf]n] ;'emfjx¿ k]z ug{

g]kfn ;/sf/sf] ldlt @)&!÷&÷@^ sf] lg0f{o cg';f/ Ps pRr:t/Lo s/ k|0ffnL

k'g/fjnf]sg cfof]u u7g ePsf] 5 . g]kfndf bf];|f] k':tfsf] s/ ;'wf/ sfo{s|d

nfu" ug{ cfof]usf ;'emfjx¿ lgDgfg';f/ 5g\ M

@!=@= ;'emfjx¿

@!=@=! ;+3Lo Joj:yfdf s/ k|0ffnL

;+3Lo Joj:yfdf s/ k|0ffnLsf] :j?k lgDg k|sf/ x'g' kb{5M

s/ k|0ffnLsf] :j?k

s]Gb|Lo k|fGtLo :yfgLo

• eG;f/ dx;'n• d"No clej[l4 s/∗• cGtMz'Ns∗• ;+:yfut cfo s/ • JolQmut cfo s/ • k|fs[lts ;|f]t s/ • ;fdflhs ;'/Iff s/• jg k}bfj/ z'Ns• sfj{g s/• ;]jf z'Nsx¿

• k"jf{g'dflgt s/• l6s6 b:t'/• ;8s÷;jf/L s/• 3/ hUuf /lhi6«]zg b:t'/• h'jf÷lr6\7f÷Sofl;gf] dfly s/• k|fs[lts ;|f]t s/ • 8'+uf s/ • lzIff ;]jf s/• ;]jf z'Nsx¿

• 3/hUuf s/• dfnkf]t÷ e"ld s/ • dgf]/~hg s/ • lj1fkg s/• k|fs[lts ;|f]t s/• 8'+uf, s]jnsf/ ;+rfngdf

nfUg] s/• hgfj/dfly s/• kfls{ª z'Ns• ;]jf z'Nsx¿

∗ ;3+Lo Joj:yfdf oL s/x¿nfO{ s]Gb| / k|b]zjLr ;xeflht s/sf] ?kdf nfu" ul/g' kb{5 .

~ 488 ~


@!=@=@ d"No clej[l4 s/

d"No clej[l4 s/nfO{ /fh:jsf] d]?b08sf] ?kdf ljsl;t ub}{ hfg' kb{5 . xfn

o; s/n] s'n s/ /fh:jsf] Ps ltxfO{ c+z k|bfg ug]{ u/]sf]df cfufdL lbgdf

o; s/df gLltut tyf k|zf;lgs ;'wf/ u/]/ s'n s/ /fh:jdf o;sf] of]ubfg

#% k|ltzt b]lv $) k|ltzt;Dd k'¥ofOg' kb{5 . o; s/nfO{ /fh:j pTkfbs

tyf nrs agfpgsf cltl/Qm cfly{s b[li6sf]0fn] ;Ifd tyf t6:y / k|zf;lgs

b[li6sf]0fn] ;/n, ;xh tyf kf/bzL{ agfpg o; s/sf] Psn b/nfO{ lg/Gt/tf

lbg' kb{5 / o;df lbOPsf] 5'6nfO{ Go"g ub}{ hfg' kb{5 . o; s/af6 cfly{s ljsf;

ug]{ jf ;fdflhs Gofo sfod ug]{ p2]Zo k|efjsf/L ?kdf xfl;n ug{ g;lsg] x'+bf

o;nfO{ /fh:j ;+sngsf] nflu dfq} k|of]u ul/g' kb{5 .

@!=@=@=! bfo/f lj:tf/

d"No clej[l4 s/nfO{ /fh:j pTkfbs tyf ;Ifd agfpg s/ 5'6 x'g] j:t' tyf

;]jfsf] ;+Vof ;s];Dd sd u/]/ o;sf] cfwf/ lj:tf/ ul/g' kb{5 . d"No clej[l4

s/sf] 5'6 lgDgfg';f/sf j:t' tyf ;]jfnfO{ dfq lbOg' kb{5 M

s/ nufpg ufx|f] x'g] j:t'x¿ -Hard-to-Tax Commodities_M ljQLo tyf hLjg

ladf ;]jfx¿, ;'g, rfFbL, afhL, Sofl;gf] tyf lr6\7f, x'nfs l6s6 6f+; ug]{ ;/sf/L

x'nfs ;]jf, bdsn tyf PDa'n]G; ;]jf .

ljz]if u'0fsf/L j:t' tyf ;]jfx¿ -Merit Goods_M :jf:Yo ;]jf / cf}ifwLx¿, z}lIfs

;]jfx¿, lstfax¿, kqklqsf tyf cvaf/x¿ . oL j:t' tyf ;]jfnfO{ xfn lbPsf]

5'6 bL3{sfndf cGt ul/g' kb{5 .

cGo j:t' tyf ;]jfx¿ -Other Commodities_M s[lif, lhp+bf hLjhGt' tyf ltgsf

pTkfbgx¿, snfTds tyf ;f+:s[lts j:t' tyf ;]jfx¿, cfjf;, ;fj{hlgs

ofq'jfxs ;]jf, / xjfO{ofqf . oL j:t' tyf ;]jfx¿df s/ nufpg lj:t[t lsl;dsf]

lgodx¿sf] cfjZostf kb{5 . xfnnfO{ oL j:t' tyf ;]jfdf s/ 5'6 sfod} /fv]

klg k|zf;lgs Ifdtf a9\b} hf+bf lj:tf/} dWodsfndf logLx¿nfO{ klg d"No

clej[l4 s/sf] bfo/fdf Nofpg' k5{ .

o; jfx]ssf cGo ;a} 5'6x¿ vf/]h ul/g' kb{5 .

~ 489 ~

;f/f+z tyf ;'emfjx?

@!=@=@=@ s/ gnfUg] sf/f]jf/sf] ;Ldf

d"No clej[l4 s/ gnfUg] sf/f]af/sf] ;Ldfsf] /sdnfO{ d'b|f:kmLltsf] b/ ;d]tnfO{

ljrf/ u/L pNn]vgLo ?kdf a9fpg' cfjZos 5 .

xf8{j]o/, ;]g]6/L, kmlg{r/, lkmS:r/, c6f]df]afOn, On]S6«f]lgS;, dfa{n, df]6/ kf6{\;,

x]Ny Sna, Sof6l/Ë, a'l6s, ;'l6Ë, ;l6{Ë cflb sf/f]af/ ug{] JolQmnfO{ clgjfo{?kdf

btf{ ug'{kg{] Joj:yf vf/]h ul/g' kb{5 . o;}u/L ?= ! nfv eGbf a9Lsf] 3/ef8f

jf lah'nLsf] vkt ePdf jf ?= !),))) dflysf] k}7f/L ug{ jf ?= !)),))) eGbf

a9Lsf] ;]jf k|bfg ug{ btf{ ug'{ kg]{ Joj:yfsf] cGTo ul/g' kb{5 . s/ gnfUg]

sf/f]af/sf] ;LdfeGbf a9Lsf] sf/f]af/ ug{] ;a} Jofkf/L tyf Joj;foLnfO{ cg';Gwfg

jf cg'udg h:tf k|zf;lgs dfWodsf] k|of]u u/L s/sf] bfo/fleq NofOg' kb{5 .

d"No clej[l4 s/sf] d"n l;4fGt cg'?k bL3{sflng ?kdf j:t' tyf ;]jfsf] nflu

s/ gnfUg] sf/f]af/sf] Pp6} ;Ldf tf]lsg' kb{5 .

d"No clea[l4 s/sf] ;Gbe{df d"No clea[l4 s/ gnfUg] sf/f]jf/sf] ;Ldf ?= &)

nfvsf] xf/fxf/Ldf tf]lsg' kb{5 .

@!=@=@=# d"No clej[l4 s/sf] b/

d"No clej[l4 s/sf] !# k|ltztsf] Psn b/nfO{ lg/Gt/tf lbO{ slDtdf cfufdL

kf+r jif{;Dd oyfjt /fVg] gLlt lnOg' kb{5 .

z"Go b/ g]kfnaflx/ lgof{t u/]sf] Pj+ lgof{t dflgg] (Deemed Export) j:t' tyf ;]jf, jf g]kfnaflx/ uGtJo :yfg ePsf] cGt/f{li6«o p8fgdf :6f]/sf] ?kdf

/flvPsf] jf g]kfnaflx/ uGtJo :yfg ePsf] cGt/f{li6«o p8fgdf v'b|f laqmL jf

cfk"lt{ jf pkef]u ug{sf nflu /flvPsf] j:t'df dfq ;Lldt ul/g' kb{5 . xfn z'Go

b/ nfu]sf] cGo sf/f]jf/sf] xsdf s/lkmtf{ jf cg'bfgsf] Joj:yf ul/g' kb{5 .

@!=@=@=$ s/ s§L

s/bftfn] ljqmLdf c;'n u/]sf] s/af6 k+"hLut tyf u}/ k"+hLut ;a} lsl;dsf]

v/Lbdf lt/]sf] s/ s6fP/ jf+ls /x]sf] /sddfq ;/sf/nfO{ /fh:j :j?k j'emfpg'

kg]{ Joj:yf d"No clej[l4 s/sf] k|d'v ljz]iftf xf] . o;n] ubf{ d"No clej[l4

~ 490 ~


s/df s/ dfly s/ gnfUg], s/ ;f]kfgL (Cascade) gx'g] / s/n] cgfjZos?kdf

cy{tGqsf] nfut ga9fpg] x'G5 . o;n] ubf{ d"No clej[l4 s/nfO{ ;'wfl/Psf]

ljs|Ls/sf] ?kdf x]l/G5 . d"No clej[l4 s/ th'{df ubf{ k]o kbfy{{, cNsf]xn

jf cNsf]xn ldl>t k]o kbfy{, ;jf/L ;ffwgsf] nflu xNsf k]6«f]lnod OGwg, /

dgf]/Ghg vr{df lt/]sf] s/ s§L ug{ gkfOg] / c6f]df]jfON;df lt/]sf] s/ $)

k|ltzt dfq s§L ug]{ Joj:yf ul/Psf] lyof] . d"No clej[l4 s/ sfof{Gjogsf

z'?sf jif{x¿df s/ s§L Joj:yfsf] b'?kof]u gxf]; eGgsf] nflu o; lsl;dsf]

Joj:yf ul/Psf] ePtf klg ca d"No clej[l4 s/n] !& aif{ kf/ ul/;ss]sfn] o;

s/nfO{ o;sf] d"n dfGotf cg'?k s/nfUg] sf/f]jf/;+u ;DjlGwt j:t' jf ;]jfdf

lt/]sf] k"/} s/ s§L ug{ kfOg] Joj:yf ul/g' kb{5 .

@!=@=@=% s/ lkmtf{

s/ s§L h:t} s/ lkmtf{ d"No clej[l4 s/sf] csf]{ dxTjk"0f{ tTj xf] . s/bftfn]

ljs|Ldf c;'n u/]sf] s/eGbf v/Lb÷k}7f/Ldf lt/]sf] s/ j9L ePdf km/s /sd

lkmtf{ bfjL ug{ ;S5 . o;f] ePtf klg d"No clej[l4 s/ nfu" u/]sf] ;dodf

s/ k|zf;g d"No clej[l4 s/sf af/]df cg'ejL gePsf] / s/ lkmtf{ Joj:yfsf]

b'?kof]u x'g ;Sg] ;DefjgfnfO{ cfFsng ug{ g;Sg] ePsf]n] ldnfg x'g g;s]sf]

/sd t'?Gt lkmtf{ glbO{ kl5Nnf] s/ cjlwdf ;fg{ ;Sg] / ;f] /sd 5 dlxgf;Dd

klg ;dfof]hg x'g g;s]df s/lkmtf{ dfu ug{ ;Sg] Joj:yf ul/Psf] lyof]] . s/

k|0ffnL th{'dfsf] lx;fan] o; lsl;dsf] Joj:yf g/fd|f] eGg ;lsFb}g . t/ ca d"No

clej[l4 s/ nfu" ePsf] em08} b'O{ bzs x'g uO/x]sf] ;Gbe{df tLg dlxgf;Dd

ldnfg x'g g;s]sf] /sd lkmtf{ lbg] Joj:yf ul/g' kb{5 .

lgsf;Lstf{n] t'?Gt s/lkmtf{ bfjL ug{ ;Sg] Joj:yf ePklg of] Joj:yf ;xh

tyf l56f] 5l/tf] eg] 5}g . cGo s/bftfsf] em} lgsf;Lstf{sf] s/ lkmtf{ bfjLsf]

s/ k/LIf0f x'g] / s/lkmtf{ kfpgsf] nflu lgsf;Lstf{n] s/ lkmtf{ bfjL u/]sf] s/

lghnfO{ cfk"lt{ ug]{ JolQmn] lt/L ;ss]sf] x'g' kg]{ eGg] k|rng 5 . o;n] ubf{

lgsf;L x'g] j:t' d"No clje[l4 s/sf] ef/af6 k"0f{?kdf d'Qm gePsf] x'g ;S5

h'g d"No clej[l4 s/sf] l;4fGt ljkl/t 5 . k|To]s s/ lkmtf{ bfjLsf] cy{k"0f{

tl/sfn] hf+r k/LIf0f ug{ gt ;Dej x'G5 gt jf~5gLo g} eGg] s'/f lj;{g' x'b}g .

s/lkmtf{ /fh:j hf]lvddf cfwfl/t x'g'kb{5 . s/bftfsf] s/ ;xeflutf ;DjGwL

~ 491 ~

;f/f+z tyf ;'emfjx?

Oltxf;, n]vf kfng / ljutsf] s/ k/LIf0f clen]vsf] cfwf/df s/bftfx¿nfO{

pQd, ;fdfGo / hf]lvdk"0f{ au{df juL{s/0f u/]/ pQd / ;fdfGo txdf juL{s/0f

ePsf s/bftfx¿n] u/]sf] s/ lkmtf{ bfjLsf] s/ k/LIf0f gu/L s/ lkmtf{ k|s[ofdf

n}hfg' kb{5 h;n] ubf{ s/ k|zf;gn] a9L /fh:j hf]lvd ePsf s/bftfaf6 bfjL

ePsf] s/ lkmtf{sf] hf+r tyf k/LIf0fdf a9L Wofg s]Gb|Lt ug{ ;S5 . o;}u/L

ljb]zL ko{6sn] cfkm";+u} lnPsf] ;fdfgdf lt/]sf] d"No clej[l4 s/ lkmtf{ kfpg]

Joj:yfnfO{ k|efjsf/L jgfOg' kb{5 .

g]kfnsf] d"No clej[l4 s/ Joj:yfdf ljz]if lsl;dsf] s/ lkmtf{ Joj:yf klg nfu"

ul/Psf] 5 . o; cGtu{t sk8f, ;nfO{ -sf7sf] sf6L dfq_, w'k, 6fo/–6\o'a, d}bf,

tf]/Lsf] t]n, b'w, / lrgL lrof, kq'af6 tfdf lkQnsf] ef8f j:t' pTkfbgstf{x¿n]

ljs|Ldf c;'n u/]sf] s/sf] tf]lsPsf] k|ltztn] x'g] /sd lkmtf{ kfpg] Joj:yf

5 . o;}u/L ;]n'n/ df]jfOn kmf]g;]6 pTkfbg ug]{ :jb]zL pBf]u tyf k}7f/Lstf{n]

;]n'n/ df]jfOn kmf]g;]6sf] sRrfkbfy{ jf tof/L ;fdfgdf lt/]sf] s/ To:tf

;fdfg d"No clej[l4 s/df btf{ ePsf s/bftfx¿nfO{ laqmL u/]sf] k|df0f k]z

u/]df ^) k|ltzt /sd lkmtf{ kfpg] Joj:yf 5 . /fli6«o b[li6sf]0fn] dxTjk"0f{ tyf

bL3{sfnLg?kdf k|lt:kwL{ x'g ;Sg] ;Defjgf ePsf pBf]ux¿nfO{ cNksfndf

;+/If0f lbg' jf cg'bfg lbg' cfjZos x'g] ePtf klg bL3{sfnLg?kn] ;+rfng ug{

;Defjgf gePsf c;Ifd pBf]unfO{ s/bftfsf] nfutn] l6sfO /fVg / pkef]Qmf

dfly c;Ifd pBf]usf] ef/ nfdf] ;do;Dd af]sfO /fVg :j:y cfly{s gLltsf]

ljkl/t x'G5 . d"No clej[l4 s/ jfkt pkef]Qmfaf6 p7fPsf] /sd pBf]unfO{

lkmtf{ lbg] s'/f d"No clej[l4 s/sf] ;fdfGo l;4fGt aflx/sf] s'/f xf] . o;}n] o;

Joj:yfnfO{ s|dz 36fpb} nuL b'O{–tLg jif{ leq vf/]h ul/g' kb{5 / o; lsl;dsf]

s/ lkmtf{ lbg] Joj:yf cGo yk pBf]unfO{ lbOg' x'Fb}g .

@!=@=@=^ v/Lb ljqmL vftf

v/Lb laqmL vftf cfGtl/s /fh:j sfof{non] k|dfl0ft ug]{ Joj:yfnfO{ vf/]h ul/g'

kb{5 .

@!=@=@=& ;+rfng

d"No clej[l4 s/df s/bftfsf] l:ylt, cfjZostf tyf Jojxf/ cg';f/ pko'Qm

lsl;dsf] sfo{ut /0fgLlt gckgfO{ s/ ;DjGwL cf}krfl/stf k"/fug]{ / gug]{ ;j}

~ 492 ~


s/bftfnfO{ Ps} vfn] Jojxf/ ul/Psf] x'+bf o; s/sf] ;+rfngdf ljleGg ;d:of

pTkGg ePsf 5g . s'n s/bftfsf] cfwf eGbf j9L s/bftf s/ 5'6sf] ;LdfeGbf

sd sf/f]jf/ ePsf ;fgf Joj;foL /x]sf], s'n ljj/0fdf s|]l86 tyf z'Go ljj/0fsf]

7"nf] lx:;f /x]sf], em08} Ps ltxfO s/bftfn] ;dodf s/ ljj/0f gj'emfpg]

/ s/ gltg]{, s/ lkmtf{sf] cg'kft cGt/f{li6«o cg'kftsf] t'ngfdf Go"g /x]sf],

jSof}tf /sd j9\b} uPsf] / s/ k/LIf0f gfddfqsf] ePsf]n] d"No clej[l4 s/af6

cfzfltt ?kdf kl/0ffd lgis]sf] 5}g . d"No clej[l4 s/sf] d"n tTjsf] ?kdf

/x]sf] ljhs hf/L ug'{ kg]{ Joj:yf klg ;d:of u|:t 5 . oL ;j} kIfx¿df ;'wf/

ul/g' lgtfGt cfjZos 5 . o;}u/L d'n'sdf @)&@ ;fn j}zfv dlxgfdf cfPsf]

ljgf;sf/L dxfe"sDkaf6 IfltePsf] cy{tGqsf] k'glg{df{0fsf] nflu cfjZos yk

/fh:j kl/rfng ug{ /fh:jsf] d"n ;|f]tsf] ?kdf /x]sf] d"No clej[l4 s/af6

klg of]ubfg x'g' kb{5 . o; ;Gbe{df lgDgfg';f/sf] /0fgLlt ckfgfO cfufdL 5

dlxgfdf o'4 :t/df sfof{Gjog ul/g' kb{5M

:j]lR5s btf{ ;DaGwL jt{dfg ;d:of ;dfwfg ug{ lgDg pkfox¿ ckgfpg]

• klxnf] r/0fdf :j]lR5s ?kn] d"No clej[l4 s/df btf{ ePsf s/bftfsf]

sfof{nout ljj/0f tof/ ug]{, tL dWo] lj= ;+= @)&) efb|b]lv ljj/0f

bflvnf gu/]sf / s/ klg glt/]sf s/bftf 5'6\ofpg] / o:tf lgis[o

s/bftfsf] btf{ vf/]hL ug]{ / ltgLx¿sf] :yfoL n]vf g+Dj/, gfd tyf 7]ufgf

;lxtsf] ljj/0f eG;f/ sfof{nox¿df k7fpg] / kqklqsfx¿df ;d]t

k|sflzt ug]{ .

• bf]>f] r/0fdf :j]lR5s ?kn] btf{ ePsf jf+ls s/bftfx¿ dWo] ljut Ps

jif{b]lv s/ ljj/0f ga'emfPsf / s/ klg glt/]sf s/bftfx¿sf] ;d]t btf{

vf/]hL ug]{ / pgLx¿sf] :yfoL n]vf gDj/, gfd tyf 7]ufgf ;lxtsf] ljj/0f

eG;f/ sfof{nox¿df k7fpg] / kqklqsfx¿df ;d]t k|sflzt ug]{ .

• pk/f]Stfg';f/ btf{ vf/]h ul/Psf s/bftfaf6 p7\g af+sL s/ /sdsf] ljj/0f

tof/ u/L /fVg] / eljiodf To:tf s/bftf kQf nfu]df ljj/0fdf pNn]lvt

s/ / Jofh ;d]t c;'n ug]{{ .

s/ 5'6sf] ;Ldf eGbf ;fgf Joj;foLsf] btf{af6 pTkGg x'g] ;d:of sd ug{ lgDg

Joj:yfx¿ vf/]h ul/g' kb{5M

~ 493 ~

;f/f+z tyf ;'emfjx?

• ;fj{hlgs vl/b P]g, lgod cg';f/ ?= %,))) eGbf dflysf] v/Lbsf] d"No

clej[l4 s/ lahs x'g' kg]{ .

• ;fj{hlgs vl/b P]g, lgod cg';f/ 7]Ssfdf efu lng d"No clej[l4 s/df

btf{ ePs} x'g' kg]{ .

• d"No clej[l4 s/ lgod cg';f/ ?= !)),))) eGbf j9Lsf] ;]jf k|bfg ubf{

btf{ x'g' kg]{ .

• ?= ! nfv eGbf a9Lsf] 3/ef8f jf lah'nLsf] vkt ePdf d"No clea[l4 s/df

btf{ x'g' kg{] .

• ?= !),))) dflysf] k}7f/L ug{ btf{ x'g' kg]{ .

btf{ vf/]h k|ls|ofnfO{ ;xh jgfpg] .

;dodf s/ ljj/0f gj'emfpg] s/bftfsf] cg'kft

xfn tf]lsPsf] ;dodf s/ ljj/0f gj'emfpg] s/bftfsf] ;+Vof #) k|ltzt hlt 5

h'g ljZjsf] ;fdfGo tYof+s eGbf a9L 5 . o:tf] k|ltzt g]kfndf d"No clej[l4

s/ nfu" ul/Psf z'?sf jif{x¿df % k|ltzt eGbf sd lyof] . ;dodf s/ ljj/0f

gj'emfpg] s/bftfsf] cg'kft sd ug{ lgDg pkfox¿ cjnDjg ug'{ kb{5M

• k|yd r/0fdf clgjfo{ ?kdf btf{ ePsf s/bftfx¿dWo] ;dodf ljj/0f

gj'emfpg] s/bftfsf]] sfof{nout ?kdf j0ff{g's|d cg';f/ ljj/0f tof/ ug]{ .

• sf/f]af/sf] s/ ljj/0f a'emfpg] bfloTj ;DaGwdf ljljw dfWodx¿ h:t}M

6]lnkmf]g, Od]n, kqfrf/, s/bftfsf] sfo{ :ynsf] e|d0f cflbsf] dfWodn]

pgLx¿nfO{ ;"lrt ug]{ .

• pk/f]Stfg';f/ ;"lrt u/]kl5 klg tf]lsPsf] Dofbleq ;Dks{ gug]{ s/bftfx¿nfO{

bl08t ug]{ .

• ;Dks{ ug{ g;lsPsf÷g;lsg] jf ljut Ps jif{b]lv ljj/0f k]z gug]{

s/bftfsf] btf{ vf/]h ug]{ .

• ;Dks{ ug{ g;lsPsf÷g;lsg] jf btf{ vf/]hL ul/Psf s/bftfx¿af6 p7\g

af+sL s/ /sdsf] ljj/0f tof/ ug]{ / eljiodf To:tf s/bftf kQf nfu]df

ljj/0fdf pNn]lvt s/ / Jofh ;d]t c;'n ug]{{ .

~ 494 ~


• o;/L btf{ vf/]h ul/Psf s/bftfsf] :yfoL n]vf g+j/, gfd tyf 7]ufgf ;lxtsf]

ljj/0f eG;f/ sfof{nox¿df k7fpg] / kqklqsfx¿df ;d]t k|sflzt ug]{ .

qm]l86 ljj/0f / s/ s§L /sd

xfn s"n ljj/0f dWo] cfwfeGbf j9L qm]l86 ljj/0f 5g\ / s/ s§Lsf] dfqf klg

pNn]vgLo ?kdf j[l4 x'b} uPsf] 5 . of] k|j[lQ pN6\ofpg cToGt h?/L 5 . o;sf]

nflu lgDg pkfox¿ cjnDjg ug'{ kb{5

• sfof{nout ?kdf 36\bf] s|ddf s/ s§L /sdsf] ljj/0f tof/ ug]{ .

• lglZrt /sdeGbf a9Lsf] s|]l86 ljj/0f÷/sdsf] ljj/0f klxrfg ug]{ .

• s]xL lglZrt If]qsf] 5gf}6 u/L s|]l86 /sdsf] k'g/fjnf]sg ug]{ .

• nuftf/ 5 dlxgf;Dd ljj/0f gj'emfpg] s/bftfsf] s|]l86 z'Go ug]{ .

• lg/Gt/ ?kdf s|]l86 b]vfpg] s/bftfsf] cfGtl/s /fh:j k|zf;gn] :6s v/Lb

ug{ ;Sg] Joj:yf ug]{ . o; lsl;dn] ;fdfg v/Lb ug]{ ;DjGwL k|ls|of d"No

clej[l4 s/ P]gd} Joj:yf ug]{ .

• cfGtl/s /fh:j k|zf;gsf] s/ k/LIf0f sfo{ cfufdL s]xL dlxgf d"No clje[l4

s/d} s]lGb|t ug]{ .

• s|]l86 /sd b'?kof]u ePsf] kfO{Pdf To:tf] /sd s/ lgwf{/0f ug]{ .

• ulDe/ k|s[ltsf s/ 5nLsf 36gf pk/ s8f sfg"gL sf/jfxL ug]{ .

• o:tf 36gfx¿ ;+rf/ dfWodx¿dfkm{t ;fj{hlgs ug]{ .

s/ jSof}tf

xfnsf] jSof}tf /sd 7"nf] 5 . o;nfO{ 36fpg lgDg pkfox¿ cjnDjg ul/g' kb{5 M


• /sd cg';f/ s/ aSof}tfsf] k|fyldsLs/0f ug]{÷36\bf] s|ddf aSof}tf s/sf]

ljj/0f tof/ ug]{ .

• a9L tfhf / ljjfb/lxt aSof}tf c;"nL ug{ ;lsg] ;Defjgf a9L x'g] ePsf]n]

To:tf jSof}tfsf] klxrfgu/L ltgLx¿nfO{ ;+sng ug]{ k|fyldstf lbOg' kb{5 .

• a9L k'/fgf], ljjflbt / ;—;fgf] aSof}tf /sdnfO{ sd k|fyldstf lbg] .

~ 495 ~

;f/f+z tyf ;'emfjx?

• s/bftfnfO{ ;dodf g} pgLx¿sf] aSof}tf s/ bfloTjsf] ;"rgf lbg ljljw

dfWodx¿ h:t}M 6]lnkmf]g, O—d]n, P;=Pd=P;=, kqfrf/, s/bftfsf] sf/f]jf/

:ynsf] e|d0f, cflbnfO{ cjnDag ug]{ .

• ;+sng ug}{ g;lsg] aSof}tfsf] juL{s/0f ug]{ / To;sf] cg'udg ul//xg] .

• ;+sng ;DaGwL d'4fx¿sf] cfwf/df s]xL s/bftfx¿sf] cfjZostf cg';f/

s/ k/LIf0f tyf cg';Gwfgsf] nflu l;kmfl/; ug]{ .

• ;+sng ;DaGwdf ckgfO{Psf / cjnDag ul/Psf sfo{x¿sf] qmda4 clen]v

/fVg] .

sfo{of]hgfsf] 3f]if0ff M

• cfly{s jif{ @)&@÷&# sf] ah]6dfkm{t sfo{of]hgfsf] 3f]if0ff ug]{ .

• lgb]{lzsf tyf kmf/fdx¿ tof/ u/L sfof{nox¿nfO{ cfly{s P]g, @)&@ ;+u}

pknAw u/fpg] .

tflnd M

• cfGtl/s /fh:j sfof{no tyf s/bftf ;]jf sfof{nosf k|d'vx¿nfO{

sfo{of]hgf, lgb]{lzsf / kmf/fdx¿sf] af/]df hfgsf/L lbg >fj0fsf] klxnf]

xKtfdf tflndsf] cfof]hgf ug]{ .

• cfGtl/s /fh:j sfof{no tyf s/bftf ;]jf sfof{nox¿df sfo{/t

clws[tx¿nfO{ tflnd lbg >fj0fsf] bf];|f] xKtfdf If]qLo ?kdf tflndx¿sf]

cfof]hgf ug]{ .

cfjlws nIfx¿ M

• btf{, ljj/0f k|fKtL, ;+sng / s/ k/LIf0f ;DaGwdf kflIfs, dfl;s, q}dfl;s,

cw{jflif{s / jflif{s nIox¿ to ug]{ .

cg'udg M

sfo{of]hgfsf] sfof{Gjog ;DaGwdf ;fKtflxs jf dfl;s ?kdf cg'udg ul/g'kb{5 .

of] sfo{ cfGtl/s /fh:j ljefusf] cg'udg zfvfaf6 jf ljefusf] cg'udg zfvf

~ 496 ~


k|d'vsf] g]t[Tjdf Pp6f cg'udg ;ldlt lgdf{0f u/L ;f] dfkm{t cg'udgsf] sfo{

ul/g'kb{5 .

@!=@=@=* ljhs hf/L ug]{ k|rng j9fpg] pkfox¿M

ljhs hf/L ug]{ k|rng j9fpg lgDg pkfox¿ cjnDjg ug'{ kb{5M

• sf/f]af/sf] qmddf lan lahs lng'lbg' kg]{ ;DaGwdf hgr]tgf clej[l4 ug]{

cleofgnfO{ lg/Gt/tf lbg] .

• hfu?s pkef]Stf sfo{qmd lg/Gt/ ?kdf ;~rfng ug]{ .

• lahs lng]lbg] sfo{nfO{ k|efjsf/L agfpg ahf/ cg'udg sfo{nfO{ k|efasf/L

?kdf sfof{Gjog ug{] .

• cfoftLt ;fdfgsf] plrt lahs hf/L x'g] cj:yfsf] ;'lglZrttf ug]{ .

o;sf] nflu eG;f/ k|zf;g ;Da4 lgsfon] /fh:j ;+sngsf b[li6n] dxTjk"0f{

5flgPsf s]xL j:t'sf] cGt/f{li6«o ahf/df k|rlnt d"No cg';f/sf] tYof+s

cfwf/ tof/ u/L To;sf] lg/Gt/ ljsf; / cBfjlws ug]{ Joj:yf ldnfpg] .

• ljB'tLo ljhs k|0ffnL, Sof; /lhi6/, lkm:sn lk|G6/, Online Connectivity, Monitoring h:tf jfWosf/L jf k|f]T;fxgsf/L pkfo cjnDjg ug]{{ tyf

vl/bstf{nfO{ ;d]t s/ ljhs lng k|f]T;fxg ug{ ljz]if k|sf/sf] sfo{qmd

;~rfng ug{] .

• v'b|f laqm]tfx¿n] clgjfo{?kdf Sof; /lhi6/ k|of]u ug'{ kg]{ Joj:yf ug]{ .

• Go"g ljhlss/0f ePsf j:t' cfGtl/s /fh:j k|zf;gn] v/Lb ug]{ Joj:yf

nfu" ug]{ / o; ;DjGwL ;j} k|ls|of d"No clje[l4 s/ P]g tyf lgoddf

Joj:yf ug]{ .

@!=@=# cfo s/

cfo s/ xfn g]kfndf d"No clej[l4 s/ kl5sf] bf]>f] /fh:jsf] dxTjk"0f{ ;|f]t

xf] . o;s/af6 xfn g]kfnsf] s'n s/ /fh:jsf] em08} Psrf}yfO lx:;f k|fKt x'g]

u/]sf] 5 eg] gLltut tyf k|zf;lgs ;'wf/ u/L o; s/sf] ;fk]lIft dxTj cem}

j9fpg] ;+efjgf 5 . o;}u/L g]kfnsf] s/ k|0ffnLnfO{ Vertical lx;fjn] Goflos

~ 497 ~

;f/f+z tyf ;'emfjx?

jgfpg k|efjsf/L lsl;dn] nfu" ug{ ;lsg] of] Psdfq s/ xf] . JolQmut cfo

s/nfO{ cfwf/e"t 5'6 tyf s/sf b/sf] dfWodn] k|ultlzn jgfpg ;lsG5 . o;

s/af6 Psflt/ Go"g cfo ePsf ju{nfO{ s/sf] ef/af6 /fxft lbg / csf]{tkm To;

lsl;dsf] Joj:yfaf6 /fh:j ;+sngdf k|lts'n c;/ gkfg{ cfwfe"t 5'6 -Basic Allowance_ eGbf s/ s§L -Tax Credit_ j9L k|efjsf/L x'g] / s/ s§L eGbf klg

cnk ;'q -Vanishing Formula_ emg} k|efjsf/L x'g] ePtf klg oL Joj:yfx¿

xfn k|zf;lgs lx;fjn] nfu" ug{ g;lsg] x'bf ltgLx¿sf] k|of]usf] ;+efjgfnfO{

eljiosf] nflu 5f]l8g' kg]{ l:ylt 5 .

@!=@=#=! cfo s/sf] If]q

cfo s/ ;DjGwL jt{dfg ;f]rcg';f/ cfo s/ k|of]hgsf nflu cfosf k|fo ;a}

;|f]tnfO{ s/sf] bfo/f leq NofOg' kb{5 / ljleGg ;|f]taf6 cfh{g x'g] cfonfO{

cfo s/sf] b[li6sf]0fn] ;dfg Jojxf/ ul/g' kb{5 . s/sf] cfwf/ lj:tf/ u/L

/fh:j kl/rfng a9fpg / s/ k|0ffnLnfO{ a9L ;Ifd tyf ;/n agfpg cfo s/

Joj:yfdf s/ 5'6nfO{ Go"g u/L ;j} If]qdf s/ nufpg' kb{5 eGg] dfGotf a9\bf]

5 . o; ;Gbe{df g]kfndf klg cfo s/ Joj:yf cGtu{t s/ 5'6nfO{ ;Lldt /fVg]

k|ofzePklg o; Joj:yf cGtu{t cem} klg ljleGg p2]Zo k|fKtsf] nflu ljleGg

5'6 tyf ;'lawf lbPsf] kfOG5 h;df Joj;flos 5'6 tyf ;'ljwfx¿ klg kb{5g . oL 5'6 tyf ;'ljwfx¿dWo] d'n'ssf] ljsf; gLltdf 6]jf k'¥ofpg] If]qnfO{ lbPsf

;'ljwf, /f]huf/L k|jw{g ug{ / lk5l8Psf If]qdf cf}Bf]lus ljsf; u/L cfly{s

c;+t'ng 36fpg] p2]Zon] k|]l/t 5'6x¿sf] cf}lrTo k'li6 ug{ ;lsg] ePtf klg

5'6af6 vf]lhPsf] p2]Zo xfl;n ug{ g;lsg] t/ cgfjZos ?kdf /fh:j u'Dg]

/ s/ k|0ffnL cfly{s b[li6sf]0fn] c;If x'g] / k|zf;lgs b[li6sf]0fn] hl6n x'g]

lsl;dsf 5'6x¿sf] k'g/fjnf]sg x'g' kb{5 . o;}u/L s/ 5'6 Pa+ ;'lawfsf] lx;fj

/fVg], of] s'/f cfo laa/0fdf pNn]v x'g' kg]{, / s/ vr{ (Tax Expenditure) sf] ?kdf

To;sf] ljZn]if0f ul/g' kg]{ Joj:yfsf] yfngL x'g' kb{5 .

@!=@=#=@ cfwf/e"t 5'6

cfwf/e"t 5'6 ;DjGwdf lgDgfg';f/ ug{' kb{5M

• cfwf/d"t 5'6 /sdnfO{ d'b|f:kmLltsf] b/;+u cfj4 ul/g' kb{5 .

~ 498 ~


• bDkltsf nflu lbOg] 5'6 Psn JolQmnfO{ lbOg] 5'6sf] t'ngfdf vf;} 7"nf]

cGt/ gePsf]n] bDkltsf] nflu lbOg] 5'6sf] dfqf a9fpg' kb{5 . t/ bDklQsf]

nflu lbOPsf] 5'6sf] ;/sf/L sd{rf/L nufot w]/} JolQmx¿af6 7"nf] b'?kof]u

ePsf]n] JolQmnfO{ lbOg] 5'6sf] dfqf j9fP/ bDklQsf] nflu leGg} 5'6 lbg]

Joj:yf cGt ul/g' pko'Qm x'g]5 .

• k|fs[lts JolQmn] cjsfz jrt :j?k :jLs[t cjsfz sf]ifdf hDdf u/]sf]

/sd dWo] lgwf{/0f of]Uo cfosf] Ps ltxfO{ jf ?= #)),))) dWo] h'g 36L x'G5

;f] s6fpg kfpg] Joj:yf ePsf]df lgwf{/0f of]Uo cfosf] Ps ltxfO{;DaGwL

Aoa:yf oyfat /fvL ?= #)),))) nfO{ j9fP/ ?= ^)),))) ul/g' kb{5 .

@!=@=#=# nufgL jLdf

nufgL aLdfdf ul/g] nufgLn] aLldtsf] ;'/Iffsf] nflu dfq geO{ /fli6«o k"+lh

kl/rfng ug{ ;d]t ;xof]u ug]{ x'+bf afl;Gbf sDkgLdf u/]sf] nufgL aLdf dfq

o; k|of]hgsf] lgldQ u|fXo x'g' plrt b]lvG5 . nufgL aLdf afkt xfn pknAw

l;df w]/} sd ePsf]n] ;f] l;dfnfO{ a9fO{ ?= %),))) ul/g' kb{5 .

@!=@=#=$ cf}iflw pkrf/ afkt s/ ldnfg

/f]huf/Lsf] dfq cfo x'g] AolQmsf] /f]huf/bftf afx]s cfkm}n] cf}iflw pkrf/sf]

lgldlQ vr{ u/]sf] eP To:tf] vr{ afkt cf}iflw pkrf/ afkt s/ ldnfg (Medical Tax Credit) bfaL ug{ cfo laa/0f bflvn ug'{ kg]{ ePsf] / k|fKt x'g] ;'lawfsf]

t'ngfdf s/ cf}krf/Lstf nfut a9L x'g] ePsf]n] of] ;'lawf k|efasf/L x'g

g;s]sf]n] o; Aoa:yfnfO{ vf/]h ug{ jf cfo laa/0f k]; ug{ clgjfo{ gug]{

Joj:yf ul/g' kb{5 . cf}ifwL pkrf/ jfkt s/ ldnfg ug{ ;lsg] vr{sf] l;df

a9fO{ ?= %),))) agfOg' pko'Qm x'g]5 .

@!=@=#=% jf;:yfgsf] nflu ePsf] vr{

3/ vl/b÷lgdf{0f Pa+ ;f] afkt lnO{g] shf{n] AolQmsf] af;:yfgsf] ;'lglZrtf ug]{

dfq geO{ 3/hUuf Aoa;fo Pa+ a}+lsª Aoa;fonfO{ ;d]t a9fjf lbO{ cGttf]uTjf

a[xb\ ?kdf /fli6«o cy{tGqdf ;sf/fTds k|efa kfg]{ x'gfn] k|fs[lts JolQmn] Pp6f

3/ vl/b÷lgdf{0f ubf{ lnPsf] shf{sf] ;fFjf tyf Aofh afkt aflif{s ?= # nfv

;Ddsf] e'QmfgL 5'6 bfaL ug{ ;Sg] Aoa:yf ug'{ plrt x'G5 .

~ 499 ~

;f/f+z tyf ;'emfjx?

@!=@=#=^ ;fdflhs pQ/bfloTj ;DaGwL Aoa:yf

• ;fdflhs Pj+ k/f]ksf/sf sfo{x¿df (Corporate Social Responsibility) sDkgL nufot cfo cfh{g ug]{ Ifdtf ePsf cGo JolQmx¿nfO{ ;fdflhs

sfo{df ;xof]u ug{ clek|]l/t u/]sf] v08df ;/sf/sf] k/f]ksf/L sfo{ ;DkGg

ug{] bfloTjnfO{ ;3fp k'Ug] x'gfn] ;fdflhs tyf k/f]ksf/sf If]qx¿ tf]sL

pBdL Joj;foLx¿af6 ;f] If]qdf vr{ u/]df cfo s/ k|of]hgsf nflu s§L ug{

kfpg] /sdsf] ;Ldfdf jl[4 ug'{ kg]{ b]lvG5 . ljBdfg ca:yfdf pQm ;Ldf ?=

@) nfv ;Dd sfod ug{ ;lsG5 .

• /fli6«o w/f]x/, :6]l8od, ljZj ljBfno h:tf k|of]hgdf ul/Psf] k|dfl0ft vr{

k"/} s6fpg kfpg] Joj:yf ug{ pko'Qm x'g] 5 .

• @)&@ a}zfvdf cfPsf] ljgf;sf/L dxfe"sDksf] sf/0f /fi6« k'glg{df{0f ug'{

kg]{ cfjZostf ePsf]n] g]kfn ;/sf/ jf g]kfn ;/sf/af6 u7g ul/Psf]

k'glg{df0f k|lws/0faf6 k"j{:jLs[lt lnO{ tf]lsPsf] If]qdf ul/g] k|dfl0ft nufgL

cfo s/ k|of]hgsf] lgldQ vr{ s§L bfaL ug{ kfpg] Joj:yf u/]sf] v08df

k'glg{df{0fdf lghL If]qsf] ;xeflutf a9fpg ;lsG5 .

• k|wfgdGqL /fxtsf]ifdf hDdf u/]sf] /sd cfo s/ k|of]hgsf] lgldQ vr{ s§L

bfaL ug{ kfpg] Joj:yf u/]df ljktdf cfjZos yk ;|f]t kl/rfng x'g ;Sg]

ePsf]n] o:tf] vr{ s§L bfaL ug{ kfpg] :yfoL Joj:yf ul/g' kb{5 .

• s/ 5'6 kfPsf ;+:yfx¿nfO{ lbOg] rGbf pkxf/ jfkt s§L ug{ kfpg] /sd ?=

! nfvnfO{ bf]Jj/ ul/g' kb{5 .

@!=@=#=& AolQmut cfo s/sf] b/

JolQmut cfo s/sf] b/sf] ;Gbe{df lgDgfg';f/ ul/g' kb{5M

s/ nfUg] cfo s/sf] b/ k|ltzt

5'6 kl5sf] klxnf] s/ nfUg] ?= $)),))) !)

To; kl5sf] ?= !,#)),))) @)

To; kl5sf] hlt;'s} /sd #)

;fdflhs ;'/Iff s/ nfu" ul/P kl5 JolQmut cfo s/ / ;fdflhs ;'/Iff s/sf] s'n

ef/ ;f] s/ nufpg' eGbf cuf8Lsf] JolQmut cfo s/sf] s'n ef/ eGbf j9L x'g' x'b}g .

~ 500 ~


@!=@=#=* ;+:yfut cfo s/sf] b/

xfn ;+:yfut cfo s/sf] b/df ul/Psf ljleGg s6f}ltnfO{ klg qmlds ?kn]

x6fpb} ;+:yfut s/ ;j} If]qdf ;dfg lsl;dn] nfUg] jftfj/0f l;h{gf ub}{ hfg'

kb{5 . d'n'ssf] ;jf{+lu0f ljsf; gLltdf ;xof]u k'¥ofpgsf] nflu nufgL cfslif{t

ug{ ;+:yfut cfo s/sf] b/ cGo ;fs{ d'n'ssf] cfo s/sf] b/eGbf sd x'g' kb{5

eGg] cfof]usf] ;'emfj 5 .

@!=@=#=( ;fgf Joj;foLx¿sf nflu ljz]if Joj:yf

k"jf{g'dflgt s/ ;DaGwL xfnsf] Aoa:yfnfO{ lg/Gt/tf lbOg' kb{5 . jflif{s ?=

@) nfvb]lv d"No clea[l4 s/ gnfUg] ;Ldf;Ddsf] sf/f]af/ ug]{ k|fs[lts AolQmn]

cfˆgf] s'n sf/f]af/sf] !=% k|ltztn] sf/f]af/ s/ (Turnover Tax) ltg'{kg]{ Joj:yf ul/g'kb{5 eGg] cfof]usf] ;'emfj 5 . lglZrt k|ltzt sld;g kfpg] sf/f]af/

ug]{ Ph]G;L Joj;fosf] nflu eg] s/sf] b/ )=% x'g'kb{5 . o;/L sf/f]af/ s/

ltg]{ Joj;foLn] cfˆgf] cfodf cfo s/ ltg'{ gkg]{, d"No clej[l4 s/sf] nflu

btf{ x'g' gkg]{ / laqmLdf d"No clej[4 s/ c;'n ug'{ gkg]{ Joj:yf ug'{kb{5 .

sf/f]af/sf cfwf/df s/ ltg]{ s/bftfn] ls:tfaGbLsf cfwf/df -kf}if d;fGt, r}q

d;fGt tyf cfiff9 d;fGt_ s/ ltg]{ / Pp6f ;/n lsl;dsf] jflif{s ljj/0f

cfGtl/s /fh:j sfof{nodf a'emfpg' kg]{ Joj:yf ul/g' kb{5 . k"jf{g'dflgt

s/sf ;DaGwdf Aoa:yf eP h:t} sf/f]af/sf] cfwf/df s/ ltg]{ k|fs[lts AolQmn]

e'QmfgL ePsf] s/ s§L bfaL ldnfg ug{, cf}ifwL pkrf/ s/ ldnfg ug{, :jLs[t

casfz sf]if ;DaGwL Aoa:yf nufotsf ;'lawf pkof]u ug{ gkfpg] Aoa:yf

x'g' k5{ . s/bftfsf] laqmL cGoyf k|dfl0ft ePdf afx]s s/bftfn] 3f]if0ff

u/]sf] laqmL /sd dfGo x'g' kb{5 . o;/L s/bftfn] k]z u/]sf] sf/f]jf/ s/sf]

ljj/0fdf lghsf] cfo slt xf] eg]/ b]lvFb}g . t/ sf/f]jf/ s/sf] b/ sf/f]jf/sf]

k|s[ltcg';f/ x'g ;Sg] ;+efljt cfosf] cfwf/df tf]lsPsf] x'Fbf s/bftfn] lt/]sf]

s/ /fhZjsf] lglZrt u'0ff;Ddsf] /sdnfO{ Joj;fosf] cfo dflgg] Joj:yf

ul/g'kb{5 .

sf/f]af/df s/ nfUg] Joj;foLdWo] tf]lsPsf] If]qdf sfo{/t tf]lsPsf Joj;foLn]

clgjfo{ ?kdf ljB'lto gubL lstfa (Electronic Cash Register) /fVg'kg]{ /

cGon] laqmLsf] ljj/0f /fVg'kg]{ Joj:yf ug'{kb{5 . cfufdL # jif{leq sf/f]af/sf]

~ 501 ~

;f/f+z tyf ;'emfjx?

cfwf/df s/ nfUg] ;j} s/bftfn] Sof; /lh:6/ clgjfo{ ?kdf k|of]u ug'{kb{5 . sf/f]af/sf] cfwf/df s/ nfUg] s/bftfn] Sof; /lh:6/ v/Lb ubf{ nfu]sf] vr{ Ps lglZrt l;df Pj+ k|s[of leq /xL lghn] ltg{'kg]{ sf/f]af/ s/ /sd;Fu ldnfpg kfpg'kg]{ Joj:yf klg ul/g'kb{5 . s/bftfn] vl/bsf] ;Ssn lahs sfof{nodf jf cfGtl/s /fh:j ljefun] tf]s]sf] lgsfodf bflvnf u/]df To:tf] vl/bdf nfu]sf] d"No clea[l4 s/ /sdsf] s]xL lglZrt k|ltzt s/bftfnfO{ lkmtf{ lbg] Joj:yf ul/g'kb{5 . o;/L s/bftfn] lkmtf{ kfpg] /sd cfufdL ls:tfdf ltg'{kg]{ /sdaf6 36fpg ;Sg] Joj:yf ul/g'kb{5 .

sf/f]af/sf] cfwf/df s/ nfUg] s/bftfnfO{ cfˆgf] v/Lbsf] ljhs dfu ug{ cfslif{t ug{sf nflu ltgLx¿n] v/Lb ljhs cfGtl/s /fh:j sfof{no jf cfGtl/s /fh:j ljefun] tf]s]sf] lgsfonfO{ k]z u/]df To;jfkt lr¶f jf o:t} ljz]if of]hgf (Scheme) nfu" u/L lt/]sf] s/sf] s]xL c+z lkmtf{ k|fKt ug]{ Joj:yf ldnfpg'kb{5 . o:tf] ljz]if of]hgf k|To]s dlxgf sfof{Gjog ug'{kb{5 jf lr¶f dlxgfsf] Psk6s

vf]Ng] Joj:yf ug'{kb{5 .

@!=@=#=!) ef8fsf ;jf/L ;fwg wgLx¿df nfUg] s/

of] s/ ;jf/L ;fwgsf wgLx¿sf] jf:tljs cfodfly gnufO{ ;jf/L ;fwgsf]

:jfldTjsf] cfwf/df nufOPsf] 5 . o;n] ubf{ s'g} JolQmn] Ps eGbf a9L ;jf/L

;fwg /flv ef8f cfh{g u/]sf] cj:yfdf ;d]t Pp6} cfwf/df s/ nufp+bf o;

Joj:yfn] k|fs[lts JolQmsf] nflu cjnDjg ul/Psf] k|ultzLn s/sf] cjwf/0ffnfO{

;d]6\g ;s]sf] 5}g . o; s/sf] b/ nfdf] ;do;Dd oyfat} /x]sf]n] d'b|f:kmLltsf]

sf/0fn] ubf{ jf:tljs d"Nodf of] gfddfqsf] ePsf]n] o;sf] b/ a9fOg' kb{5 .

o;sf ;fy} PseGbf a9L ef8fsf ;jf/L ;fwgsf wgLsf] xsdf cfosf] cfwf/df

s/ nufpg ;lsg] j}slNks Joj:yf ul/g' kb{5 .

@!=@=#=!) ;|f]tdf s/ s§L Joj:yf

;|f]tdf s/ s§L Joj:yf lgDgfg';f/ ul/g' kb{5M

• s/ s§L ug]{ Joj:yfnfO{ cfosf] w]/} If]qdf lj:tf/ ul/Pdf To;n] clglZrttf,

c;xeflutf / pRr nfutsf] ;[hgf ug{ ;Sg] x'gfn] o; Joj:yfnfO{ ;fdfGo

lsl;dn] cfo s/ ;+sng ug{ sl7g x'g] cfosf] e'QmfgLdf dfq ;Lldt ug'{ kb{5 .

~ 502 ~


• ;|f]tdf s/ s§L ePsf] /sd sfof{noaf6 ?h' eP kZrft :jtM e'QmfgL k|fKt

ug]{ AolQmsf] s/ bflvnf ljj/0fdf cyf{t cg';"lr !) df k|lai6 (Posting) x'g] Joj:yf ul/g' k5{ . o;n] s/s§Lsf] k|df0f lbg' kg]{ e0em6af6 s/bftfnfO{

d'Qm u/fO{ s/ nfutdf sdL Nofp+5 .

• s/ s§L /sd cfkm"nfO{ kfos kg]{ h'g;'s} a}+s -xfnnfO{ /fh:j a'‰g] a}+ssf]

s'g} zfvf_ df bflvnf ug]{ ;Sg] Joj:yf ug'{kb{5 .

• ;|f]tdf s/ s§L ;DaGwL låljwf w]/} b]lvPsf]n] ljefusf] Web-site dfkm{t a9L

eGbf a9L pbfx/0f /fv]/ s/ clws[t / s/bftf b'j}nfO{ o; ;DaGwdf lzlIft

u/fO{g' kb{5 .

• xfn a}+s, ljQLo ;+:yf jf C0fkq hf/L ug]{ cGo s'g} lgsfo jf k|rlnt sfg"g

adf]lhd ;"rLs[t ePsf sDkgLn] s'g} k|fs[lts JolQmnfO{ lgIf]k, l8j]Gr/ tyf

;/sf/L j08 jfkt g]kfndf ;|f]t ePsf] / Joj;fo ;+rfng;+u ;DalGwt

gePsf] Aofh jf Aofh :j?ksf] s'g} e'QmfgL lb+bf s'n e'QmfgL /sddf kfFr

k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf 5 . t/ ;xsf/Ln] e'QmfgL ug]{ Aofh

/sddf s/ s§L ug]{ ;DaGwdf pNn]v gePsf] x'+bf ;fdfGo clu|d s/ s§Lsf]

b/ !% k|ltztn] s§L ug'{ kg]{ x'G5 . ljz]if u/L u|fdL0f If]qdf cjl:yt

;xsf/Lx¿df Go"g cfo ePsf JolQmx¿n] lgIf]k ug]{ x'bf s'g} ;+:yf ljz]ifdf

lgIf]k u/]sf] sf/0faf6 k|fKt Aofhdf pRr b/df s/ nufpg] xfnsf] Joj:yf

Gofof]lrt b]lvb}g . ctM ;xsf/Lsf] art -lgIf]k_ df ;d]t a}+s ljQLo ;+:yfn]

Jofh jf Jofh :j?ksf] s'g} e'QmfgL lb+bfsf] ;/x g} % k|ltztsf b/n] s/

s§L ul/g' pko'Qm x'g]5 .

• kqklqsfdf k|sflzt n]v /rgf jfktsf] e'QmfgL, k|Zgkq tof/ u/] jf pQ/

k'l:tsf hf+r u/] jfktsf] e'QmfgL, k':ts k|sflzt u/]jfkt, uLt /rgf

u/]jfkt jf cGo sfo{ u/] jfkt k|fs[lts JolQmnfO{ lbOg] /f]oN6L ;DjGwL

e'QmfgLdf !) k|ltztsf b/n] clGtd x'g] ;|f]tdf s/ s§L ul/g' kb{5 .

@!=@=#=!! 3/ jxfn s/

3/ axfn s/ g]kfn ;/sf/ tyf gu/kflnsf b'a}n] 5'§f 5'§} ?kdf nufpFbf bf]xf]/f]

s/ ltg'{ k/]sf]n] s/bftfsf] nflu emGeml6nf] ePsf] 5 . o;sf] ;§f of] s/ s]Gb|n]

!) k|ltztsf b/n] nufpg] / o; s/sf] ;+sngdf gu/kflnsfnfO{ ;xefuL

~ 503 ~

;f/f+z tyf ;'emfjx?

agfOg' kb{5 . To;af6 ;+slnt /fh:jsf] ^) k|ltzt s]Gb|n] / $) k|ltzt

gu/kflnsfn] k|fKt ug{] Joj:yf ug'{ kb{5 .

Joj;fo jf nufgLsf] cfo;+u c;DalGwt k|fs[lts JolQmn] e'QmfgL u/]sf] 3/

axfn cfo k|fKt ug]{ 3/wgLn] P]gsf] jt{dfg Joj:yf cg';f/ 3/ axfn k|fKt u/]sf]

dlxgfsf] csf]{ dlxgfsf] @% ut] ;Dd clu|d s/ /sd bflvnf ug'{kg]{ ePsf]df ;f]

Joj:yfdf kl/jt{g ul/ o:tf] axfn cfodf nfUg] s/ 5 dlxgfsf] Psd'i6 a'emfpg

;Sg] Joj:yf ug{ plrt x'g]5 .

3/ axfns/ clGtd s/ s§L :j?k ;|f]td} s§L ul/g] x'+bf o;sf] nflu el/g' kg]{

kf;a'ssf] cf}lrTo b]lvb}g . o; Joj:yfnfO{ x6fOg' kb{5 .

3/ axfn cfosf] ;Dk"0f{ /sd s/sf] bfo/fdf Nofpgsf] nflu k|zf;lgs ?kdf

3/ axfn e'QmfgL ug]{ ;j} JolQmsf] hfgsf/L Computer System df /fVg'kb{5 .

lgjf{rg cfof]usf] nut, ljB't k|flws/0fsf] nut Pj+ a}+sx¿af6 k|fKt ljj/0f

;a}sf] ljZn]if0f u/L s'g} ljz]if :yfgsf] ;e]{If0f ul/g' kb{5 .

g]kfndf ljb]zL s'6gLlts ;+:yf tyf cGt/f{li6«o ;+3 ;+:yfdf sfo{/t ljb]zL JolQm

axfndf a:g] u/]sf kfOG5g\ . ljb]zL s'6gLlts ;+:yf, cGt/f{li6«o ;+3 ;+:yfx¿n]

cle;+lwsf sf/0f axfn /sd e'QmfgL lb+bfs} ;dodf clu|d s/ s§L u/L s/

sfof{nodf bflvnf ug{'kb}{g . t/ To:tf ;+:yf;+u ;dGjo u/]sf] cj:yfdf tL

;+:yfx¿n] cfˆgf] sfo{ ;+rfng k|of]hgsf] nflu lnPsf] 3/ ef8f tyf s'6gLlts

;'ljwf k|fKt ug]{ JolQmx¿ a;f]af; u/]sf 3/wgL Pj+ axfn ;+aGwL ;"rgf k|fKt

u/L k|fKt ;"rgfsf] cfwf/df ;DalGwt 3/ wgLaf6 3/ axfn s/ k|fKt eP jf

gePsf] 5fgljg ug{ ;lsG5 .

3/ axfns/ k|fKt x'g'kg]{ eGbf sd k|fKt x'g'sf] k|d'v sf/0f 3/ axfnsf] jf:tljs

/sd eGbf sd b]vfO{ ;Demf}tf ug{' jf sd cfo b]vfpg' klg xf] . 3/ axfn s/

r'xfj6 lgoGq0fsf] nflu If]q cg';f/ Go"gtd axfn /sd tf]lsg' k5{ eGg] ;d]t

ljifo klg p7\g] u5{ . cfo s/ P]g, @)%* n] sf/f]jf/sf] jf:tljs d"NonfO{ dfq

cfwf/ lnPsf] x'+bf s'g} vf; zLif{sdf Go"gtd d"No tf]Sg ldNb}g / ;f] cfo s/sf]

l;4fGt;+u ;d]t d]n vf+b}g . t/, ;dfg If]q Pj+ cj:yfsf cfwf/df t'ngfTds

axfn cfo (Referance Price) sf cfwf/df axfn cfosf] oyfy{tfdf 5fglag ug{

eg] cfaZos b]lvG5 .

~ 504 ~


:yfgLo lgsfo;+u ;dGjo u/L s'g} JolQmn] :yfgLo lgsfodf 3/ hUuf s/

bflvnf ug{ hf+bf jf s'g} lsl;dsf] l;kmfl/z dfu ubf{ 3/ axfndf nufPsf] eP

axfn s/ bflvnf u/]sf] k|df0f ;d]t k]; u/fpg nufpg] Joj:yf ul/g'kb{5 .

@!=@=#=!@ k"+hLut nfe s/

• xfn k"+hLut nfe k|fKt ug]{ clwsf+z k|fs[lts JolQmn] To:tf] nfenfO{ ;dfa];

u/L cfo ljj/0f k]z ug]{ u/]sf] kfOPsf] 5}g . obL o:tf] ljj/0f k]z ug'{ kg]{

ldlt ;Dd k]z gu/]df ;|f]tdf s§L ePsf] k"+hLut nfes/nfO{ clGtd s/ ;/x

dfGg] Joj:yf ul/g' kb{5 .

• cNksflng k"+lhut nfedf s/sf] b/ a9fO{ !) k|ltzt sfod ug'{ kb{5 .

@!=@=#=!# cGo ;'emfjx¿

;/sf/L lgsfon] :yfoL n]vf lng] ;DaGwL Aoa:yf

;a} ;/sf/L lgsfon] klg :yfoL n]vf gDa/ (PAN) lng'kg]{ / To:tf lgsfon]

e'QmfgL k|fKt ug]{ AolQmsf] :yfoL n]vf gDa/ ;lxt, e'QmfgL ljj/0f Pj+ s/ s§L

/sd clgjfo{ ?kdf ljefusf] Data Base (Tax Portal) df pknAw u/fpg] Joj:yf

ug'{kb{5 .

k"jf{b]z, ;fj{hlgs kl/kq tyf lgb]{lzsf

cfGtl/s /fh:j ljefun] hf/L u/]sf ;fj{hlgs kl/kq lgoldt ?kdf cg'udg

u/L sfg'gL Pj+ cGo sf/0faf6 ck|f;+lus eO;s]sf kl/kq vf/]h u/L ;f]sf]

;fj{hlgs ;"rgf hf/L ug]{ / ljefun] hf/L u/]sf] Pj+ /2 eOg;s]sf lgb]{lzsf Pj+

kl/kqx¿ cfˆgf] j]j ;fO{6df /fVg] Joj:yf ug'{ kb{5 .

jf:tljs AolQmn] g} s/sf] bfloTj jxg ug{'kg]{

cfk;df d]nldnfk u/L jf s/ ;DaGwL s'g} hfgsf/L gePsf] AolQmnfO{ tnj

jf s]xL /sd lbO{ lghsf] gfpdf kmd{ btf{ u/L Aoj;fo ug]{ jf:tljs AolQmn]

s/sf] bfloTj jxg ug'{ gkg]{ l:yltsf] cGTo ug{ cfo s/ P]gdf ePsf] Aoj:yfnfO{

kl/dfh{g ug'{kb{5 .

~ 505 ~

;f/f+z tyf ;'emfjx?

;+o'Qm pBd

;+o'Qm pBdsf] nflu lnOPsf] k|df0fkqsf] ldlt ;dfKt eP kZrft tTsfn s/

k/LIf0f u/L To;sf] btf{ vf/]hL ul/g' kb{5 . olb To:tf] ;+o'Qm pBdn] csf]{

sfo{ ;Dkfbg ug]{ ePdf k'gM csf]{ :yfoL n]vf g+j/ lnP/ dfq ug'{ kb{5 . o;sf]

nflu d"No clej[l4 s/ lgodfjnL tyf cfo s/ lgodfjnLdf ;+o'Qm pBd -Joint Venture_ ;DjGwL ljz]if Joj:yf /flvg' kb{5 .

lgoGq0fdf kl/jt{g

at{dfg ca:yfdf b]zsf] cfly{s pGgltsf] nflu sd nfutdf :jb]zL Pa+ lab]zL

nufgLnfO{ cfslif{t ug'{ kg]{ cfaZostf 5 . ;fgf] cfsf/df /x]sf] Aoa;fo eGbf

7'nf] cfsf/df /x]sf] Joj;fon] kl/kfngf nfut (Compliance Cost) wfGg ;d]t

;Sb5g\ / /f]huf/Lsf yk ca;/x¿ ;[hgf ug{ ;Sb5g\ . oxL dfGotfsf] cfwf/df

cfo s/ P]g, @)%* df bkmf $&s yk ul/ a}+lsª tyf ladf Aoa;fodf dh{/

tyf PSjLlhzg ubf{ bkmf %& cfs[i6 gx'g] Aoa:yf ;d]t u/]sf] kfO{G5 . o;/L

Aoa;fosf] k|s[ltsf] cfwf/df 5'6 lbg] Aoa:yfsf] ;§f Aoa;fosf] d'n k|s[ltdf

kl/at{g geO{ x'g] dh{/ tyf PSjLlhzg nufotsf z]o/ x:tfGt/0f Pa+ k|fs[lts

?kn] k}q[s ;DklQ x:tfGt/0f -h:t}, c+z a08f, d[To" kZrftsf] x:tfGt/0f, cfbL_

u/]sf] ca:yfdf bkmf %& cfs[i6 gx'g] Joj:yf ul/g'kb{5 .

Ps k|ltzt jf ;f] eGbf a9L z]o/ x:tfGt/0f eP To:tf] z]o/ clgjfo{ ?kdf

ahf/ d'No (Fair Market Value) sf cfwf/df x:tfGt/0f u/]sf] cfwf/ k]; ug'{ kg]{

Aoa:yf ug'{ cfaZos 5 .

n]vf k|0ffnL

;se/ s/ n]vfs+gnfO{ cGt/fli6«o k|rng;+u ;+of]Ho (Compatible) x'g] u/L ug{ ;Sg] Joj:yf ug'{ pko'Qm x'G5 . o;sf]nflu cfo s/ P]gdf xfn tf]lsPsf] s/

n]vfs+gsf] tl/sfnfO{ s]xL pbf/ agfO{ k|rlnt n]vfdfgsf] cfwf/df s/ n]vfs+g

ug{ ;Sg] Joj:yf ;dfj]z ul/g' kb{5 .

cfo ljj/0f;fy ;+nUg ug'{ kg]{ sfuhftx¿

cfo ljj/0f;fy ;+nUg ug'{ kg]{ sfuhftx¿ Pj+ ljj/0fx¿ ;se/ yf]/} ;+Vofdf

;dfj]z ug]{ Joj:yf ug'{ kb{5 . cfo ljj/0f;fy ;+nUg ul/g] ljj/0fx¿ vf;u/L

~ 506 ~


s/ hf]lvd ljZn]if0f ug{ ;lsg] ljj/0f, tYof+s jf ;"rgf tyf s/ n]vf k/LIfssf]

k|ltj]bgdfq ;dfj]z ug]{ Jojj:yf ul/g' kb{5 . xfn s/ n]vf k/LIfsn] lbg]

k|ltj]bgdf s] s] ljifodf pNn]v x'g' kg]{ xf] ;f] 9fFrf ;d]t tof/ u/L k|rngdf

Nofpg' kb{5 . s/bftfsf] ljQLo ljj/0f jf cGo ljj/0fx¿ cfo s/ P]g cg';f/

/flvg' kg]{ sfuhft cGtu{t tf]lsg' kb{5 . s/bftf s/ n]vf k/LIf0fsf]nflu 5gf}6

ePsf] cj:yfdfdfq s/ k/LIf0f k|of]hgsf]nflu ljQLo ljj/0f, kmFf6jf/L, ;"rgf

Pj+ sfuhft dfUg] Joj:yf ul/g' kb{5 .

jfl;Gbf JolQmsf] kl/efiff

afl;Gbf JolQmsf] kl/efiff k|fs[lts JolQmsf] xsdf ;fdfGotof lghsf] d'n'sdf

ePsf] pkl:yltsf cfwf/df a+unfb]z, ef/t, kfls:tfg, >Ln+sf nufotsf ljleGg

b]zn] u/]sf] kl/efiff cg';f/ :ki6 ul/g' kb{5 .

;+zf]lwt s/ ljj/0f

e"nj; s/ ljj/0fdf km/s k/]df s/bftfn] lglZrt ;do;Dd s/ ljj/0f ;+zf]wg

ug{ kfpg] Joj:yf ul/g' kb{5 .

@!=@=$ k'glg{df{0f s/

lj= ;+= @)&@ ;fn j}zfv dlxgfdf >[+vnfj4 ?kdf cfPsf] ljgf;sf/L dxfe"sDkn] Ifltu|:t cy{tGqsf] k'glg{df{0f ug]{ kl/k|]Iodf klg s/ k|0ffnLdf s]xL ;dfof]hg ug{' kg]{ cfjZostf 5 . o; ;Gbe{df Psflt/ cy{tGqsf] k'glg{df{0fsf] nflu yk /fh:j kl/rfng ug{ cfjZos 5 eg] csf]{tkm{ cy{tGqsf] k'glg{df{0f ug{ / d'n'ssf] ljsf;df 6]jf k'¥ofpg ;xof]u k'¥ofpg] s[ofsnfknfO{ cfslif{t ug{ s/df s]xL /fxtsf] klg cfjZostf 5 . o; ;Gbe{df ljBdfg s/df k'glg{df{0f ;/rfh{ nufpg ;lsG5 jf k'glg{df{0f s/sf] ?kdf gof+ s/ klg nufpg ;lsG5 . k'glg{df{0fsf] nflu t'?Gt /fh:j kl/rfng ug{ j9L ;do / tof/L cfjZos x'g] gof+ s/ nufpg' eGbf klg ljBdfg s/d} ;dfof]hg ug{ pko'Qm x'G5 .

e'sDkaf6 Ifltu|:t cy{tGqsf] k'glg{df{0f ug{ cfaZos yk /fh:j kl/rfng ug{ cfly{s jif{ @)&@÷&# / cfly{s jif{ @)&#÷&$ df JolQmut tyf ;+:yfut cfo s/sf] cfwf/df @ k|ltztsf b/n] k'glg{df{0f s/ nufpg' kb{5 . o;}u/L of] s/ Jofh / nfef+zdf ! k|ltztsf b/n] nfu' ul/g' kb{5 .

~ 507 ~

;f/f+z tyf ;'emfjx?

@!=@=%= eG;f/ dx;'n

eG;f/ dx;'n ljutdf g]kfnsf] /fh:jsf] d"n;|f]tsf] ?kdf /x]sf] ePtfklg xfn}sf

jif{x¿df o;sf] ;fk]lIft dxTj 36\b} uPsf] 5 . cGo s/sf] t'ngdf eG;f/

dx;'nn] a9L nfut ;[hgf ug]{, pTkfbsTj 36fpg], lgsf;L lg?T;flxt ug]{ /

cfly{s ljsf;nfO{ k|lts'n c;/ kfg]{ x'+bf d"No clej[l4 s/, cGtMz'Ns / cfo

s/nfO{ k|efjsf/L / lge{/of]Uo agfPkl5 eG;f/dflysf] lge{/tf 36fpb} hfg]

dfq ge} ljleGg cfly{s ;d'bfoaLr x'g] cfoft lgof{tdfly t eG;f/ dx;'n

nufpb} gnufpg] cGt//f{i6«o k|rng 5 . xfn ljZje/ g}] ckgfO{Psf] eG;f/

;DaGwL gLlt, blIf0f PzLofnL If]qdf ;f}ljWo k|fKt jf :jtGq Jofkf/sf] cjwf/0ff

nfu" ub}{ hfg] ;f]r, g]kfnn] ljZj Jofkf/ ;+u7gsf] ;b:otf k|fKt u/]sf] ;Gbe{

/ s/ k|0ffnLaf6 cy{tGqdf kg]{ nfut 36fpb} hfg' kg]{ kl/k|]Iodf /fh:jsf]

b[li6sf]0fn] eG;f/ dx;'ndfly a9L lge{/ /xg' ;+ej tyf pko'Qm b'j} b]lv+b}g .

o; qmddf s'n s/ /fh:jdf eG;f/sf] ;fk]lIft dxTj 36\b} u} lgs6 eljiodf

s'n s/ /fh:jdf eG;f/ dx;'nsf] of]ubfg !) k|ltzt eGbf sd x'g]5 . csf]{tkm{

/fh:jsf] b[li6sf]0fn] e+;/ dx;'n Tolt dxTjk"0f{ gePklg eG;f/ k|of]hgsf]

nflu j:t'x¿sf] lj:t[t / ;xL lsl;dn] juL{s/0f ePg, o;sf] d"Nof+sg k4lt

;l'w|Pg, cj}w Jofk/f lgoGq0f ePg / Jofkf/ ;xhLs/0f ePg eg] To;n] cGo s/

k|0ffnLdf nfu" ul/g] ;'wf/sfo{sf] cjd"Nog ug]{ dfq ge} d'n'ssf] pBf]u jfl0fHo

If]qsf] ljsf;df k|lts'n c;/ kfg]{ x'G5 . o;}n] l;+uf] s/ k|0ffnLsf] ;'wf/df eG;f/

dx;'nsf] ;'wf/sf] dxTjk"0f{ e"ldsf /xG5 .

@)=@=%=! eG;f/ dx;'nsf] If]q

g]kfnn] ljZj Jofkf/ ;+u7g;+u JoQm u/]sf k|lta4tf cg'?k 5'6 ePsf jf x'g' kg]{

afx]s cGo j:t'x¿df eG;f/ dx;'n 5'6 lbg] Joj:yfnfO{ x6fpg' kb{5 . o;}u/L

g]kfn ;/sf/n] k6s] lg0f{oåf/f s/ 5'6 lbg] k|rngnfO{ lg/Gt/tf lbg' x'+b}g . olb

s'g} j:t'nfO{ 5'6 lbg' clt cfjZos ePdf To;sf] nflu ;/sf/n] vr{ ah]6sf]

Joj:yf u/]/ cg'bfg lbg] Joj:yf ul/g' kb{5 .

@!=@=%=@ j:t' juL{s/0f

• ljZj eG;f/ ;+u7gn] xfdf{]gfOH8 juL{s/0fdf cfjlws ?kdf ul/g] kl/dfh{g

cg';/0f ub}{ hfg' kb{5 .

~ 508 ~


• ;fs{ d'nssf eG;f/ clwsf/L;+u ;+emf}tf eP cg';f/ j:t' jlu{s/0f ;DaGwL

Joj:yf sfof{Gjog ub}{ hfg' kb{5 .

• ;fdfg k}7f/L ug{sf nlfu Pn= ;L= vf]Ng] ;fdfgsf] xfdf]{gfOH8 ;+s]t gDj/,

ljj/0f, j|f08, df]8]n gDj/, d"No cflb lj:t[t ljj/0f -Specification_ vf]Ng'

kg]{ Joj:yfnfO{ k|efjsf/L ?kdf nfu" ul/g' kb{5 . o;}u/L k|1fkgkq ebf{ klg

j:t'sf] lj:t[t ljj/0f v'nfpg' kg]{ s'/fnfO{ clgjfo{ ?kdf nfu" ug'{ kb{5 .

• ;xL xfdf]{gfOH8 sf]8 pNn]v gug]{, j:t'sf] kl/df0f km/s kfg]{, j:t'sf] u'0f:t/

km/s pNn]v u/L ;fdfg k7fpg] cfk"lt{stf{sf] clen]vLs/0f ug]{ k|0ffnL

agfO{ To:tf cfk"lt{stf{af6 eljiodf ;fdfg cfoft gug{ sfnf];"lr /fVg]

Joj:yf ug'{ kb{5 .

@!=@=%=# d"Nof+sg

• eG;f/ dx;'n ;xL lsl;dn] nufpg dfq ge} d"No clej[l4 s/, cGtMz'Ns tyf

cfo s/ Joj:yfnfO{ ;d]t ;xL lsl;dn] nufpg d"Nof+sg Joj:yf dxTjk"0f{

ePtf klg of] ;d:ofu|:t 5 / g]kfnsf] s/ k|0ffnLnfO{ kf/bz{L{ agfpg] 7"nf]

tuf/f]sf] ?kdf /xb} cfPsf] 5 . o;}n] eG;f/ k|zf;gnfO{ ;'wfg]{ ;Gbe{df

;aeGbf a9L Wofg lbg' kg]{ kIf oxL xf] .

• /fh:jsf] b[li6sf]0fn] dxTjk"0f{ j:t'x¿sf] /fli6«o tyf cGt/f{li6«o ahf/ d"Nosf]

tYof+s ;+sng u/L o;nfO{ cBfjlws ub}{ hfg' kb{5 . o;}u/L eG;f/ sfof{nodf

lglZrt /sd eGbf dflysf] k}7f/Lsf] d"No ;DaGwL hfgsf/L ljleGg ;Da4

sfof{nox¿ aLr cfbfg k|bfg ug{] Joj:yf ul/g' kb{5 .

• Hofb} Go"g lahsLs/0f u/]/ k}7f/L u/]sf] ;fdfg eG;f/ k|zf;gn] cfkm} v/Lb

ug]{ jf s'g} ;+:yfg, j:t'ut ;+3 jf To:t} cGo lgsfo JolQm dfkm{t v/Lb ug{

nufpg] Joj:yf ul/g' kb{5 . o;/L ;fdfg v/Lb ug]{ ;DaGwL ;Dk"0f{ Joj:yf

eG;f/ P]g lgodd} tf]lsg' kb{5 .

• eG;f/sf] b/ a9L ePsf sf/0fn] Go"g lahsLs/0f x'g] u/]sf j:t'sf] eG;f/

dx;'n 36fpg klg cfjZos 5 .

• ;"rgf d"No tyf clwstd v'b|f d"No ;DaGwL Joj:yfx¿ ljZj Jofkf/

;+u7gsf] l;4fGt ljkl/t ePsfn] ltgLx¿sf] k|of]unfO{ Go"g ul/b} hfg' kb{5 .

~ 509 ~

;f/f+z tyf ;'emfjx?

@!=@=%=$ eG;f/sf b/x¿

g]kfnL pBf]un] k}7f/L ug]{ s]xL cfwf/e"t sRrf kbfy{x¿df cfly{s{ jif{ @)&@÷&#

df eG;f/ dx;'n z'Go k|ltztn] nufpg' kb{5 / o:tf] Joj:yf cfufdL jif{x¿df

cGo cf}Bf]lus sRrf kbfy{, ;xfos sRrf kbfy{, /f;folgs kbfy{, Kofs]lh+u

;fdu|L / cf}Bf]lus d]lzg/Lsf] ;Gbe{df klg lj:tf/ ub} hfg' kb{5 .

;g\ @)!^ b]lv ;fˆ6f sfof{Gjog x'g] ;Gbe{df g]kfnn] % k|ltzteGbf a9L k}7f/L

dx;'n nufpg g;Sg] ;Gbe{df cfwf/e"t sRrf kbfy{sf] ?kdf dfq k|of]u x'g]

kbfy{df z'Gob/, jx' k|of]u ePsf sRrf kbfy{, s]ldsN;, d]lzg/L, cw{tof/L

j:t'df tNnf] txsf] b/ / cGo j:t'df dflyNnf] txsf] b/ sfod ul/g' kb{5 .

;fs{ jfx]s cGo d'n'sx¿af6 k}7f/L ul/g] dfnj:t' / ;fˆ6fsf] ;+j]bgzLn ;"rLdf

;dfj]z ul/Psf j:t'sf ;Gbe{df cfly{s jif{ @)&@/&# df eG;f/ dx;"nsf %

j6f b/sf] ;+Vof -%, !), !%, @) / #)_ sfod ul/g' kb{5 . tL b/sf] ;+Vof cfly{s

jif{ @)&#÷&$ df $ j6f -%, !), !% / @% k|ltzt_ tf]lsg' kb{5 eg] cfly{s jif{

@)&$÷&% df # b/ -%, !% / @)_ dfq sfod /fVg' kb{5 .

eG;f/sf b/x¿df s6f}lt ug]{ jf ;'ljwf lbg] k|rng aGb ul/g' kb{5 . ;'ljwf

lbg}kg]{ cj:yf ePdf 5'6sf] ;§f k|ToIf cg'bfg (Subsidy) a9L k|efjsf/L xG5 .

o;f] u/]df 5'6x¿sf] 5'§} lx;fj lstfj /fVg' gkg]{ tyf Subsidy lbOPdf :jtM

ah]6 k|0ffnL leq} kg{] eO{ k|0ffnLut ?kd} cg'udg x'g] x'+bf ;'ljwfsf] b'?kof]u

x'g] ;+efjgf sd x'g]5 . xfn dxfe"sDkn] IftL u|:t cy{tGqdfnfO{ k'glg{df{0f ug]{

;Gbe{df o; lsl;dsf] Joj:yf nfu" ug{ g;lsg] ePdf klg o;nfO{ eljiodf ljrf/

ug'{ kb{5 .

@!=@=%=% ;+j]bgzLn j:t'sf] ;"rL 5f]6\ofpb} hfg]

;fˆ6f nfu" ug]{ ;Gbe{df g]kfnn] JoQm u/]sf] If]qLo k|lta4tf cg';f/ ;+j]bgzLn

;"rLdf ;dfj]z ePsf j:t'nfO{ s|dzM o; ;"rLaf6 x6fpb} hfg' kb{5 .

@!=@=%=^ eG;f/ k|ls|of

• pQ/L ;Ldf If]qsf] Jofkf/sf] ;Gbe{df #) lsnf]ld6/ leq a;faf; u/]sf

Jofkf/Ln] dfq lglZrt kl/df0f;Ddsf] Jofkf/ ug{ kfpg' kb{5 . o;}u/L blIf0fL

~ 510 ~


;Ldftkm{sf] a9L eGbf a9L sf/f]af/ j}+lsË k|0ffnL cGtu{t ;+rfng ug]{ gLlt

ckgfOg' kb{5 .

• rLg;Fu a}+lsË ;Demf}tf eO{ ;s]sf] 5 / xfn ^ j6f j:t'x¿ j:t'–ljlgdosf]

cfwf/df Jofkf/ e} /x]sf]df cj rLg;Fusf] a:t'–ljlgdo Jofkf/ ;Demf}tfnfO{

;+zf]wg u/L a}+lsË k|0ffnL cg';f/ dfq Jofkf/ ug{ kfpg] u/L ;d;fdlos

agfOg' kb{5 .

• lglZrt kl/df0feGbf dflysf] sf/f]af/ a}+lsË k|0ffnLaf6 dfq ul/g' kg]{ Joj:yf

nfu" ug'{ kb{5 . Psflt/ Pn= ;L= af6 vr{ a9\g] / csf]{tkm{ ef/t / rLgaf6

;fdfg pwf/f]df ;d]t cfpg] ePsfn] Pn=;L= clgjfo{ ul/g' x'b}g .

• eG;f/ k|s[ofnfO{ ;/n agfpg k}7f/L ul/g] j:t' eG;f/ ljGb'df cfOk'Ug' klxNo}

j:t'sf] 3f]if0ff u/]/ eG;f/ dx;'n ltg]{ k|lqmofnfO{ k|f]T;flxt ul/g' kb{5 .

• /fh:j hf]lvdsf] cfwf/df hFfrkf; kl5sf] n]vf k/LIf0f ug]{ Joj:yfnfO{

k|efjsf/L agfOg' kb{5 .

@!=@=%=& cfoft–lgof{tdf sf]8sf] Joj:yf

g]kfndf cgf}krfl/s If]q 7"nf] ePsf] / ef/t tyf ltJjt b'j}tkm{af6 7"nf] kl/df0fdf

rf]/L k}7f/L x'g] u/]sf] 5 . o;nfO{ b'?T;flxt ug{ / cGt/fli{6||o Jofkf/nfO{ Jojl:yt

u/]/ cj}w Jofkf/ jf cgf}krfl/s If]qsf] sf/f]af/ 36fpg cfoft lgof{t sf]8 nfu"

ug'{kb{5 .

@!=@=%=* cGt/f{li6«o ;Gbe{

g]kfn ljZj Jofk/ ;+u7g, BIMSTEC / BIPPA sf] ;b:o ePsf]n] Toxf JoQm

ul/Psf kltj4tf cg';f/ eG;f/ Joj:yfdf ;dfof]hg ub} hfg' kb{5 . o;}u/L

PG6L 8lDkª sfg'g, ?n ckm cf]l/lhg, / sfpG6/e]lnª 8\o'6L ;DaGwL Joj:yf

ul/g' kb{5 .

@!=@=%=( cGo

btf{ gePsf] JolQmn] ;xh cfoft ug{ kfpg] Joj:yfn] eG;f/dfq ge} cGo s/

/fh:j ;+sng ug]{ P]gx¿sf] sfof{Gjgdf ;d]t sl7gfO{ k'Ug] x'bf Jofj;flos

~ 511 ~

;f/f+z tyf ;'emfjx?

kl/df0fsf] cfoft ug{ Jofkf/ btf{ ug]{ lgsfodf btf{ gePsf] JolQmnfO{ cfoft

ug{ lbg' x'b}g .

@!=@=^ cGtMz'Ns

cGtMz'Ns nfUg] eg]/ tf]lsPsf ;Lldt j:t' tyf ;]jfdf dfq cGtMz'Ns nfUg]

x'+bf of] :jefj}n] cf+lzs -Partial_ s/ xf] . of] s/ /fh:j ;+sngsf cltl/Qm

:jf:Yosf] nflu xflgsf/s dlb/f tyf ;"lt{hGo h:tf j:t'sf] pkef]u 36fpg

nufOG5 . oL j:t'x¿sf] pkef]u ug]{ JolQmsf] :jf:Yodf k|lts'n c;/ kg]{ dfq

ge} cGo JolQmsf] :jf:Yodf klg gsf/fTds c;/ (Negative Externality) kg]{

ePsf]n] To:tf j:t'x¿df cGtMz'Ns nufpg' kb{5 eGg] dfGotf a9\bf] 5 . o; afx]s

dlb/fhGo j:t'sf] a9\bf] pkef]un] ;jf/L b'3{6gfdf j[l4, ;fdflhs ck/fwdf j[l4

/ k'g:yf{kgf s]Gb|x¿sf] vr{df klg j[l4 eO/x]sf] x'G5 eg] ;"tL{hGo j:t'x¿sf]

pkef]un] ;dfhnfO{ :jf:Yodf kg{ ;Sg] k|efj k|lt yk ;ts{ x'g'kg]{ cj:yfdf

k'¥ofp+5 . oL kIfx¿ afx]s ;"tL{ tyf dlb/fhGo j:t'sf] 7"nf] kl/df0fdf x'g]

laqmL, d"No–cnf]rs dfu / lgs6td kl/k"/s j:t'sf] cg'knAwtf h:tf kIfx¿n]

klg oL j:t'x¿df cGtMz'Ns nufpg cfsif{0f a9]sf] xf] . cGtMz'Ns jftfj/0fLo

k|efjnfO{ ;'wfg{ klg nufpg ;lsG5 . cGtMz'NsnfO{ vf;u/L dWod tyf pRr

cfo ju{n] 7"nf] dfqfdf k|of]u ug]{ / u/Ljn] lj/n} pkef]u ug]{ ljnfzL j:t'sf]

pkef]u lgoGq0f ug{ klg nufOG5 . d"No clej[l4 s/ nufpg g;lsg] j:t'

tyf ;]jfdf klg cGtMz'Ns nufpg ;lsG5 . dfbs kbfy{, ;"lt{hGo j:t', ;jf/L

;fwg, k]6«f]lnod kbfy{ cflbdf lglb{i6 b/df cGtMz'Ns nufpg pko'Qm x'G5 eg]

ljnflztfsf j:t'df o; s/sf] b/ d"Nout cfwf/df nufpg /fd|f] x'G5 . cfufdL

lbgdf cGtMz'Ns nfUg] j:t'sf] ;+Vof ;Lldt /fVg], lgsf;LnfO{ s/ d'Qm ug]{ /

cGtMz'Ns Joj:yfnfO{ :jo+ lg:sfzg k|0ffnL cGtu{t ;+rfng ug]{ gLlt cjnDjg

ub}{ hfg' kb{5 . o; s/af6 s'n s/ /fh:jsf] !% k|ltztsf] xf/fxf/Ldf /fh:j

;+sng ug{ ;lsg] cGt/f{li6«o cg'ej 5 .

@!=@=^=! If]q

k]6«f]no tyf l8h]ndf cGtMz'Ns nufpg] ;fdfGo k|rng ePsf] ;Gbe{df ;8s

dd{t tyf ;'wf/ b:t'/ / k|b'if0f lgoGq0f z'Ns vf/]h u/]/ k6«f]n tyf l8h]ndf

cGtMz'Ns nufpg] Joj:yf ul/g' kb{5 . o;}u/L xfn b"/;+rf/df cGtMz'Ns nufpg]

~ 512 ~


ljZjJofkL k|rng ePsf]n] g]kfndf klg 5'§} b"/ ;+rf/ ;]jf b:t'/ nufpgsf] ;§f

o; ;]jfdf cGtMz'Ns nufpg' kb{5 .

csf]{tkm{ lsr]g tyf jfy?dsf ;fdfg, s's'/ lj/fnf]sf] vfgf, df5f df;'hGo kbfy{,

h+s km'8 nufotsf /fh:j gu0o ?kdf k|bfg ug]{ / ;fwf/0ftof cGtMz'Nssf]

bfo/df gcfpg] j:t'df nfu]sf] cGtMz'Ns vf/]h ul/g' kb{5 / cGtMz'Ns nufpg

vf;} cf}lrTo ePsf afx]s / /fh:jsf] b[li6sf]0fn] ;d]t dxTjk"0f{ gePsf j:t'x¿df

eG;f/ dx;'n vf/]h ug'{ kg]{ jf eG;f/sf] b/ 36fpg kg]{ sf/0f b]vfO cGtMz'Ns

nufpg] k/Dk/f x6fOg' kb{5 .

@!=@=^=@ b/aGbL

:jf:Yosf] lx;fan] dlb/fdf cNsf]xnsf] dfqf / r'/f]6df ;"lt{sf] dfqfsf] cfwf/df

s/ nufpg kb{5 / s/sf] b/ lglb{i6 x'g' kb{5 . o;}u/L k]6«f]n tyf l8h]naf6

jftfj/0fdf kg]{ k|efjnfO{ ;d]t ljrf/ u/]/ cGtMz'Ns nufOg] x'+bf k]6«f]n tyf

l8h]ndf klg cGtMz'Ns lglb{i6 b/n] nufOg' kb{5 . lglb{i6 b/nfO{ d'b|f:kmLlt;+u

cfa4 ul/g' kb{5 . ljnf;L cGtMz'Nssf] b/ d"Nout cfwf/df tf]lsg' kb{5 .

xfn :jb]zL pTkfbgsf] xsdf tf]lsPsf] o'= kL= sf] dlb/f tf]lsPsf] jf]tnsf]

;fOhdf dfq pTkfbg ug{ ;lsg] t/ k}7f/L ul/g] dlb/fdf o:tf] s'g} jGb]h gePsf]

x'bf b]zleq pTkfbg x'g] / k}7f/L ul/g] dlb/fsf] jLr c;dfg Jojxf/ ePsf] 5 .

o;}u/L pTkfbgsf] xsdf Jofr gDj/, l;l/on gDj/, clwstd v'b|f d"No cflb

pNn]v ug{' cfjZos 5 eg] k}7f/Ldf of] clgjfo{ 5}g . o; lsl;dsf] lje]b cGTo

ul/g' kb{5 .

dlb/f tyf ;"lt{hGo j:t'df cGtMz'Nssf] b/ a9fpg' kb{5 . o:tf] b/ cGtMz'Nssf]

b/ ;DaGwL ;}4flGts dfGotf / cGt/f{li6«o ;fwf/0f k|rlnt :t/ cg'?k x'g' kb{5 .

t/ cGtMz'Ns b/ w]/} pRr klg tf]Sg' x'+b}g . To;n] rf]/L k}7f/L÷rf]/L pTkfbg u/]/

s/ 5Ng a9L k|]l/t ub{5 / To;af6 /fh:j r'xfj6 x'g] s'/f ci6«]lnof, Sofgf8f,

cflbsf] cg'ejn] klg b]vfp+5 . o;}n] b/ tf]Sbf /fh:j pRrtd ;+sng ug]{

lsl;dn] tf]lsg' kb{5 .

Og{lh l8«+s\;df cGtMz'Nssf] b/ a9fOg' kb{5 .

~ 513 ~

;f/f+z tyf ;'emfjx?

k}7f/L ul/g] / b]zleq pTkfbg ul/g] jfOgdf xfn cGtMz'Ns km/s km/s b/df

nfu]sf]n] of] ljZj Jofkf/ ;+u7gsf] l;4fGt;+u aflemPsf]n] o;df Ps?ktf sfod

ul/g' kb{5 .

@!=@=^=# lgsf;Lsf] s/ lkmtf{{

lgsf;LnfO{ k|f]T;flxt ug{sf nflu lgsf;L ul/g] j:t'sf] pTkfbgdf k|of]u ePsf]

sRrf kbfy{df nfu]sf] cGtMz'Ns lkmtf{ lbg] Joj:yf k|efjsf/L ?kdf nfu" ug'{

kb{5 .

@!=@=^=$ cGtMz'Ns lgoGq0f

• dlb/f / ;"lt{hGo kbfy{df nufOPsf] ef}lts lgoGq0fdf cfwfl/t lgoGq0f

k|0ffnLnfO{ qmdzM :jo+ lgisfzg k|0ffnLn] k|lt:yfkg ug{'kb{5 . :jo+ lgisfzg

k|0ffnL ;"lt{hGo kbfy{df cfly{s jif{ @)&@÷&# df nfu" ul/g' kb{5 / To;sf]

k|efj d"Nof+sg ;d]tsf cfwf/df To;kl5 dlb/fdf nfu" ug'{kb{5 . cGtMz'Ns

k|zf;gnfO{ ;an tyf ;Ifd agfP/ clen]v jf n]vfdf cfwfl/t lgoGq0f /

;'kl/j]If0f ug]{ Joj:yfnfO{ k|efjsf/L agfOg' kb{5 .

• :jo+ lgisfzg k|0ffnL Trust but Verify sf] l;4fGtdf cfwfl/t 5 . o;

Joj:yf cGtu{t sf/vfgfdf cGtMz'Ns sd{rf/L v6fpg' kb}{g / sf/vfgf

wgLn] ;fdfg :jo+ lg:sfzg ub{5g\ . :jo+ lgisfzg k|0ffnL cGtu{t lgsf;L

ul/Psf] j:t'sf] gfd / kl/df0f pNn]v u/L Ohfhtkqjfnfn] b}lgs ljj/0f

e/L /fVg' kb{{5 . cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Laf6 lg/LIf0f

x'Fbfsf] cj:yfdf ;f] ljj/0f pknAw u/fpg' kb{5 . :jo+ lgisfzg ul/Psf]

j:t'sf] gfd / ljj/0f vf]nL Ohfhtkqjfnfn] dfl;s?kdf cfGtl/s /fh:j

sfof{nodf k|ltj]bg k7fpg' kb{5 . ljj/0f csf]{ dlxgfsf] @% ut] leq

a'emfpg' kb{5 / ;f]xL ;dofjlwleq s/ klg ltg'{ k5{ .

• :jo+ lgisfzg k|0ffnLnfO{ k|efjsf/L agfpg Web–based k|0ffnL nfu"

ul/g' kb{5 . k|ltnlJwb/ -Ogk'6 cfp6k'6 /]l;of]_, pTkfbg kl/df0f, d"No,

:6s, lgsf;L, /fh:j, cflb :jrflnt k|0ffnL cGtu{t cg'udg ul/g' kb{5 .

g]kfndf cGtMz'Ns :jrflnt k|0ffnL cGtu{t ;+rfng ug]{ ;Gbe{df rf/ df]8'n

tof/ ul/OPsf 5g\ . tL x'g\ btf{ / Ohfht, s[ofsnfksf] l:ylt -Activity

~ 514 ~


Requiremnts_, l:6s/ Joj:yfkg / cGtMz'Ns ljj/0f Joj:yfkg . o;sf

nflu sf/vfgfwgLn]] cfˆgf] sf/vfgfdf ;ˆ6j]o/ h8fg ug'{ kb{5 . u|fdL0f

tyf b'u{d If]qsf l8li6n/LnfO{ Web–based k|0ffnLdf n}hfg ufx|f] x'g ;Sb5 .

To;}n] Threshold sfod ul/g' kg]{ x'G5 . Threshold dflysf l8li6n/L nufot

cGo sf/vfgfn] clgjfo{ ?kdf Web–based System ckfpg' kg]{ / cGonfO{

:j]lR5s ul/g' kb{5 .

• ;"lt{, u'6\vf tyf kfg d;nf pBf]ux¿nfO{ d]l;gsf] zlQmsf] cfwf/df bflvnf

ug'{ kg]{ Go"gtd cGtMz'Ns tf]lsg' kb{5 . lgisfzgsf] cfwf/df nfUg] cGtMz'Ns

Go"gtd cGtMz'Ns eGbf sd ePdf To:tf] pBf]un] Go"gtd cGtMz'Ns lt/]

k'Ug] Joj:yf ug'{ kb{5 . csf]{tkm{ lgisfzgsf cfwf/df nfUg] cGtMz'Ns

Go"gtd cGtMz'NseGbf a9L ePdf lgisfzg cg';f/ nfUg] cGtMz'Ns sfod

x'g' kb{5 . o; lsl;dsf] Joj:yf Sofl;gf]df nfUg] cGtMz'Nssf] xsdf klg

nfu" ul/g' kb{5 .

@!=@=^=% l6s6, l:6s/, ˆnf]ld6/

l:6s/sf] Joj:yfkg vlr{nf] x'g] / o;sf] b'?kof]u x'g] ;+efjgf ePsf]n] hxf+

/fh:j hf]lvd 5}g Toxf+ l:6s/ nufpg afWo ul/g' x'b}g .

l:6s/ j:t'sf] k|of]u gx'+bf;Dd gRofltg], gpKsg] jf pKsfO k'gM k|of]u ug{] ;+ej

gx'g] lsl;dn] nufpg' kb{5 . l:6s/df sG6«]fn gDj/ x'g]} kg]{ / l:6s/sf] jif{,

pTkfbssf] nfO;]G; gDj/ / j:t'sf] j|f08 gDj/ b]vfpg] x'g' k5{ . k}7f/L ul/g]

j:t'sf] 5'§} l:6s/ x'g' kb{5 .

dlb/fsf] lasf{]df kg{] u/L l:6s/ 6fF; u/]kl5 kf/bzL{ Shrink Cap n] aGb ug{]

Joj:yf ug{' kb{5 . o;n] l:6s/ v:g] ;d:of klg gx'g] / gSsnL l:6s/ k|of]u

ug]{ cj:yf klg ;[hgf gx'g] x'g ;Sb5 .

d'n'sdf ;]So'/L6L lk|lG68=ug{ ;Sg] k|]; :yfkgf e};s]sf] hfgsf/L kfOPsfn] l:6s/

b]z leq} 5kfpg] Joj:yf ul/g' kb{5 .

gSsnL l:6s/nfO{ /f]Sg ;'/lIft l:6s/ 5fKg' kg{] x'G5 . of] w]/} vlr{nf] x'G5 /

To;sf] k|efjsf/L cg'udg ul/g' kb{5 .

~ 515 ~

;f/f+z tyf ;'emfjx?

u'6vf, kfg d;fnf h:tf Jofj;flos a:t'x¿sf]Koflsª d]6]l/on jf a§fsf]

;fO{h;Fu ldNg] lsl;dsf] l:6s/ agfOg' kb{5 .

cGt/fli6«o k|ljlw tyf cg'ej ;d]tsf cfwf/df l:6s/sf] j}slNks lgoGq0f

k|0ffnL vf]hL ug'{ kb{5 .

xfn cGt/f{li6«o hutdf cGtMz'Ns nfUg] j:t'sf] gSsnL / cj}w pTkfbg÷k}7f/L

lgoGq0f ug{, cfGtl/s pTkfbg÷cfoftsf] kl/df0f jf d"No Go"g 3f]if0ff ug]{

k|j[lQnfO{ lg?T;flxt ug{, a9L /fh:j nfUg]df sd /fh:jsf] l:6s/ nfUg ;Sg]

;+efjgf /f]Sg / pTkfbg x]/L laqmL laGb'b]lv pb\ud :yn;Dd cg'udg ug{

;lsg] :jrflnt ;'/Iff 5fk ;lxtsf] k|To]s OsfO{df cnu klxrfg x'g] l:6s/ /

Track & Trace ug{ ;Sg] k|dfl0ft k|ljlw cNjflgof, df]/f]Ssf], s]Gof, 6sL{, ef/t,

cd]l/sf, ?; nufotsf ljleGg b]zdf k|of]u e}/xsf] 5 / lkmlnlkG;, OG8f]g]l;of

/ kfls:tfg h:tf d'n'sdf of] ljlw nfu" ug]{ tof/L e}/xsf] 5 . o;/L :jrflnt

oflGqs/0faf6 ;'/lIft lrGx k|To]s OsfO{df /fvL Real Time Data k|fKt u/L ;"rgf

k|ljlw dfkm{t cg'udg u/Lg] Joj:yfaf6 cGtMz'Ns Joj:yf kf/blz{ x'g] / /fh:j

r'xfj6 lgoGq x'g] cGt/{li6«o cg'ej 5 . o; k|ljlwnfO{ g]kfndf klg r/0fj4

?kdf nfu" ul/g' kb{5 .

ˆnf]ld6/nfO{ k|efjsf/L agfpgsf nflu ˆnf]ld6/ lgoGq0fsf] lhDdf cfGtl/s

/fh:j ljefunfO{ lbOg' kb{5 . of] lau|]df dd{t ug]{ lhDdf ;DalGwt sf/vfgfsf]

x'g' kb{5 . ˆnf]ld6/ geP pTkfbg ug{ gkfOg] jf ;f] cjlwdf ljutdf ;aeGbf

a9L ljo/ pTkfbg ePsf] lbgsf] pTkfbg ;/x dfg]/ cGtMz'Ns nufpg] Joj:yf

x'g' kb{5 . ˆnf]ld6/ sfof{Gjog ug{ sf/vfgf / cfGtl/s /fh:j ljefu÷sfof{no

b'j}df OG6/g]6sf] /fd|f] Joj:yf x'g' kb{5 . ;f] sf] kfngf gePdf dlb/fdfem}+

lao/df klg af]tndf l:6s/ nufpg] csf]{ j}slNks Joj:yf ul/g' kb{5 .

@!=@=^=^ sfg"gL Joj:yf

• jt{dfg dlb/f P]gdf ePsf ;a} k|fjwfgx¿ cGtMz'Ns P]gdf ;dfj]z ul/Psfn]

dlb/f P]gsf] 5'§} cf}lrTo gePsf]n] dlb/f P]g tyf lgodnfO{ vf/]h ul/g'

kb{5 . dlb/f P]g lgoddf lghL pkef]usf] lgldQ tf]lsPsf] kl/df0fdf hfF8

jf /S;L pTkfbg ug{ Ohfht lng' gkg]{ Joj:yf dfq cGtMz'Ns P]g lgoddf

~ 516 ~


;dfj]z gePsf]n] jflif{s % ln6/ /S;L jf !) ln6/ hfF8 jif{df slDtdf %

k6s pTkfbg ug{ kfpg] Joj:yf ug'{ kb{5 .

• cGtMz'Ns ;DaGwL k|fjwfg kfngf gu/]df nfUg] b08 ;hfo cGo j:t'sf]

t'ngfdf dlb/f tyf ;"tL{hGo kbfy{df s]xL a9L tf]lsg' kb{5 .

• cj}w dlb/f lgoGq0f ug]{ ;Gbe{df k|d'v lhNnf clwsf/LnfO{ lbOg' kg]{ clwsf/

tyf cj}w dlb/f lgoGq0f ;DaGwL :yfgLo ;ldltsf] u7g tyf sfo{If]q

;DaGwL Joj:yf cGtMz'Ns lgodfjnLdf ;dfj]; ul/g' kb{5 .

• cGtMz'Ns P]g lgod lgb]{lzsf tbg'?k ;+zf]wg ul/g' kb{5 .

@!=@=^=& Ohfht

• cGtMz'Ns nfUg] j:t' pTkfbg ug]{ sf/vfgfsf] cGtMz'Ns cg'1fkq gjLs/0f

ug]{ Joj:yfsf] 7"nf] cf}lrTo gePsf] x'+bf btf{ gjLs/0f u/fpg' kg]{ Joj:yf

vf/]h ul/g' kb{5 .

• dlb/f tyf ;"lt{hGo kbfy{sf] ljt/0f, yf]s / v'b|f sf/f]jf/ ug{ rfxg] JolQmn]

ljleGg txsf] nflu tf]lsPsf] Ohfht b:t'/ lt/]/ Pp6} k|df0f kq lnP k'Ug]

Joj:yf ePsf]df o; ;DaGwL gjLs/0f b:t'/ k'glj{rf/ ul/g' kb{5 .

• vf;u/L ;"lt{hGo j:t'x¿ tyf dlb/fsf] Ohfht lbgsf] nflu k"jf{wf/ tyf

zt{x¿ tf]lsg' kb{5 h'g k"/f ePkl5 dfq cGtMz'Ns Ohfht lbg] Joj:yf

ul/g' kb{5 .

• pBf]u ljefun] l8li6n/Lsf] k"jf{wf/ tf]Sg] Joj:yf ug{' kb{5 .

@!=@=^=* cGo

• s/bftfn] hlt{ ;DjGwdf cfGtl/s /fh:j sfof{nodf lgj]bg lbPdf sfof{non]

To;dfly tf]lsPsf] ;doleq tf]lsPsf] k|s[of cg';f/ lg0f{o lbg' kb{5 / olb

o:tf] lg0f{o tf]lsPsf] ;doleq glbPdf s/bftfn] dfu u/] cg';f/ x'g]

Joj:yf ul/g' kb{5 .

• dlb/f / ;"tL{hGo kbfy{x¿ / cGo pkef]Uo ;fdu|Lx¿ Ps} :yfgaf6 ljqmL

ljt/0f ug{ gkfOg] Joj:yf nfu" u/]tf klg of] Joj:yfsf] k|efjsf/L sfof{Gjog

x'g ;s]sf] 5}g . o;nfO{ k|efjsf/L ?kdf nfu" u/Lg' kb{5 .

~ 517 ~

;f/f+z tyf ;'emfjx?

• sf]if tyf n]vf lgoGqs sfof{nosf sd{rf/Ln] s]xL kxf8L lhNnfdf cGtMz'Nssf]

k|zf;g ug'{ kg{] x+'bf ltgLx¿nfO{ o; ;DaGwL tflnd lbg cfjZos 5 .

@!=@=& ;+klQ s/

3/ hUufdf nfUg] ;DklQ s/ :yfgLo s/sf ljQLo :jfoQtf, pQ/bfloTj, s/sf]

cfwf/sf] :yfgLos/0f, s/sf] ef/ :yfgLo ;/sf/sf] clwsf/ If]q aflx/ ;fg{ g;lsg]

h:tf l;4fGtx¿;+u d]n vfg] x'+bf o; s/nfO{ :yfgLo ;/sf/sf] /fh:jsf] k|d'v

;|f]tsf] ?kdf ljsl;t ul/g' kb{5 . o; s/sf] cfwf/ x/]s ufpF ljsf; ;ldlt tyf

x/]s gu/kflnsfdf x'g] x'+bf o:tf] s/nfO{ :yfgLo ;/sf/n] clgjfo{ ?kdf nufpg]

Joj:yf ul/Pdf hgk|ltlglwx¿nfO{ cf–cfˆgf] If]qdf s/ nufpg /fhgLlts

lx;fjn] klg ;lhnf] x'g]5 .

:yfgLo s/sf clwstd tyf Go"gtd b/x¿ tf]s]/ To; ;Ldfleq :yfgLo ;/sf/n]

b/ sfod ug{ ;Sg] Joj:yf ljleGg b[li6sf]0fn] cfjZos x'G5 . ;j{k|yd t o;

Joj:yfaf6 :yfgLo lgsfon] s]xL dfqfdf ljQLo :jfoQtf k|fKt ub{5g . olb :yfgLo

s/sf Go"gtd b/x¿ tf]lsPg eg] s'g} s'g} :yfgLo lgsfon] gfd dfqsf] b/ nufpg

;S5g\ jf To:tf] b/ nufpgsf] nflu :yfgLo hgtfn] bjfj lbg ;S5g\ . obL

:yfgLo s/ ;DaGwL sfg"gdf s/sf] Go"gtd b/ tf]lslbPdf To:tf] l:ylt cfpb}g .

o;}u/L, obL s/sf clwstd b/x¿ sfod ul/Pgg\ eg] s'g} s'g} :yfgLo lgsfon]

s/ bfo/f km/flsnf] agfP/ /fh:j kl/rfng ug]{ eGbf s/sf] bfo/f leq /x]sf

s/bftfdf s/sf] a9L b/ sfod u/]/ /fh:j kl/rfng ug]{ gLlt lng ;S5g\ . To;

lsl;dsf] gLltaf6 To; If]qsf] cfly{s ls|ofsnfkdf k|lts'n c;/ kg{ u} cGttM

To:tf] gLlt k|To'Tkfbs x'g ;S5 . o:tf] l:ylt cfpg glbgsf nflu s/sf clwstd

b/ tf]lsg' cfjZos x'G5 . t/ clwstd / Go"gtd b/aLrsf] km/s w]/} 7"nf] x'g'

x'b}g . o; ;Gbe{df gu/kflnsfn] nufpg kfpg] 3/ hUuf s/sf clwstd tyf

Go"gtd b/ tf]Sg] / tL ;Ldf leq /x]/ gu/kflnsfn] cfˆgf] cfjZostf cg';f/ b/

tf]Sg ;Sg] Joj:yf x'g' kb{5 . o; s/sf] jt{dfg b/ rsf]{ ePsf]n] To;nfO{ 36fpg

cfjZos 5 . csf]{tkm,{ o; s/ cGtu{t ul/Psf] Go"gtd 5'6sf] Joj:yfsf] cGTo u/L

;DklQ cg';f/ w]/ yf]/ ;a}n] s/ ltg}{kg]{ Joj:yf ug'{ kb{5 .

dfnkf]t÷e"lds/sf b/x¿ lglb{i6 ePsfn] d'b|f:kmLltsf] sf/0fn] jf:tljs d"Nodf

dfnkf]t /fh:jdf cfpg] lu/fj6 /f]Sg tL b/x¿nfO{ cfjlws ?kdf k'g/fjnf]sg

ul/g' kb{5 .

~ 518 ~


hUufwgLn] rfx]df % jif{sf] dfnkf]t Ps}k6s ltg{ ;Sg] Joj:yf ug'{ kb{5 .

dfnkf]t sfof{no / :yfgLo lgsfo aLr ;dGjo sfod u/L 3/ hUufsf] :jfldTjsf]

ljj/0f cBfjlws /fVg' kb{5 . s/ ;DaGwL ;"rgf ;+sng ul/g' kb{5 . s/ ljn

k7fpg]] / ;dodf ;+sng ug]{ Joj:yf x'g' kb{5 . s/ ltg]{ gltg]{sf] lg/Gt/ ?kdf

cg'udg ul/g' kb{5 . s/ ;+sng tyf sfof{GjognfO{ ;jf{lws k|fyldstf lbg'

kg]{ cfjZostf 5 .

:yfgLo ;/sf/nfO{ vf; u/]/ ;DklQdf cfwfl/t s/af6 /fh:j kl/rfng ug{

clek|]l/t ug{sf nflu /fh:j kl/rfng ;Ifdtfsf] cfwf/df klg cg'bfgsf] dfqf

lge{/ /xg] Joj:yf ug{ pko'Qm x'g]5 .

Psflt/ 3/ hUuf /lhi6«]zg b:t'/sf] b/nfO{ 36fpg cfjZos 5 eg] csf]{tkm{

o; s/nfO{ sf/f]jf/ d"Nodf s/ nufpg] Joj:yf ug'{ h?/L 5 . o;sf] nflu 3/

hUufsf] d"No ljleGg ;|f]taf6 ;+sng u/L o; s/nfO{ jf:tljs d"Nodf nufpg]

l:ylt sfod ul/g' kb{5 . d"No cBfjlws /fVg] h:tf s'/fx¿ ug{ ;xh gePklg

hgtfsf cfsf+Iff k"/f ug]{ pQ/bfoL ;/sf/ :yfkgf ug{ oL s'/fx¿ nfu" ul/g'

kb{5 . /lhi6«]zg b:t'/ s]Gb| / :yfgLo lgsfo aLr ljefhg ug]{ Joj:yfnfO{ ;/n

agfOg' kb{5 .

cfof]un] cfˆgf cGtl/d ;'emfjx¿ Joj:yflksf—;+;bsf] cy{ ;ldltdf k|:t't

ug]{ ;Gbe{df hUufsf] Go"g d"Nof+sgsf] ;DjGwdf ;ldltsf dfggLo ;b:oHo"x¿n]

klg rf;f] JoQm ug'{ ePsf] lyof] . ;f] cj;/df pxf+x¿n] 3/ hUuf /lhi6«]zg

b:t'/sf] k|of]hgsf] nflu sfod ul/Psf] d"No j}+sdf hUuf lwtf]/fVbf sfod ePsf]

d"No / jhf/ d"NoeGbf lgs} sd ePsf]n] rnv]n x'g] u/]sf] / ;f] /f]Sgsf nflu

;/sf/n] sfod u/]sf] Go"gtd d"No, j}+sn] sfod u/]sf] d"No / jhf/ d"No pxL

:t/df sfod ug'{ kg]{ s'/fdf hf]8 lbg' ePsf] lyof] . ;f]xL cj;/df cy{ ;ldltsf

dfggLo ;b:oHo"x¿n] sltko o'jfx¿ k'Vof}{ln ;DklQdf /dfO k/ lge{/ ePsfn]

k}t[s ;DklQsf] :jfldTj x:tfGt/0fdf j9L s/ nufpg' kg]{ s'/fdf hf]8 lbg' ePsf]

lyof] . o;}u/L dfggLoHo"x¿n] lgM;Gtfg ePsfx¿sf] ;DklQnfO{ /fli6 «o 6 «i6df

/fVg] tkm{ kxn ul/g' kg]{ ;'emfj klg lbg' ePsf] lyof] .

;DklQ s/af6 k|fKt /sdaf6 kmf]x/ ;+sng, ;/;kmfO{, vfg]kfgL, :yfgLo ;8s

h:tf ;]jf k|bfg ul/g' kb{5 . o;sf] hfgsf/L klg :yfgLo hgtfnfO{ lbOg' kb{5 .

~ 519 ~

;f/f+z tyf ;'emfjx?

oL ;]jfx¿sf] cfk"lt{ ;+VofTds tyf u'0ffTds?kdf ;DklQ s/ /fh:j dfly lge{/

/xg] x'bf s/ ltg'{ kg]{ af/]df hfu/0f cleofg rflng' kb{5 . cg'bfgsf] dfWodn] klg

:yfgLo lgsfonfO{ s/sf] cfwf/ cBfjlws /fVg k|f]T;flxt ug]{ Joj:yf ul/g' kb{5 .

:yfgLo ;/sf/sf] s/ k|zf;g ;Ifd, ;an tyf ;+ul7t agfpg cfjZos x'G5 .

To; ;Gbe{df :YffgLo txdf /fh:j ;+sng ug{ kof{Kt dfqfdf bIf sd{rf/Lsf]

Joj:yf ul/g' kb{5 / ltgLx¿nfO{ s/sf ljljw kIfsf af/]df k|lzIf0f lbOg' kb{5 .

;DklQ s/ P]g tyf 3/ hUuf s/ P]g vf/]h ul/g' kb{5 .

:yfgLo ;/sf/n] nufPsf] s/ nufpg] / p7fpg] k|ls|ofx¿ tyf s/ gltg]{x¿nfO{

sf/jfxL ug{ ;lsg] sfg'gL cfwf/x¿ ;[hgf ul/g' kb{5 .

@!=@=* ;jf/L ;fwg s/

k/Dk/fut?kdf ;8s jf ;jf/L ;fwgdf nufOg] s/nfO{ ;8s k|of]u jfkt lnOg]

nfe s/sf ?kdf lnOGYof] . t/ ;jf/L ;fwgsf] k|of]un] jftfj/0fdf k|lts'n c;/

kfg]{, hg :jf:Yo ljufg]{, ;8s hfd e} c?nfO{ c;'ljwf x'g], ;8s b'3{6gf x'g]

cflb ePsf]n] klg xfn ;8s÷;jf/L ;fwgdf s/ nufpg kg]{ cfjZostf a9\b}

uPsf] 5 . of] s/ ;jf/L ;fwg btf{ tyf gjLs/0f b:t'/, ;8ssf] k|of]u u/] jfkt

k6s] b:t'/, ;8s jf k'n 6f]n jf OGwgdf nufpg ;lsG5 . of] s/ jftfj/0fLo

cfwf/df s]Gb|Lo txdf nufpg pko'Qm x'g] ePtf klg ;+3fTds Joj:yfdf :jf:Yo

;]jf k|bfg ug]{ sfo{df k|b]z a9L lhDd]jf/ x'g' kg]{ kl/k|]Iodf o; s/nfO{ k|fb]lzs

txdf nufpg' kg]{ x'G5 . o;sf ;fy} ;+3fTds zf;g Joj:yfdf ;jf/L ;fwg

btf{ tyf gjLs/0f k|fb]lzs ;/sf/sf] If]qflwsf/ leq x'g] ePsf]n] klg of] s/

p7fpg] lhDdf klg k|fb]lzs ;/sf/nfO{ lbg' /fd|f] x'G5 . :yfgLo txdf nfUg]

jflif{s ;jf/L ;fwg s/ klg k|fb]lzs ;/sf/nfO{ ;+sng u/]/ ;+slnt /fh:jsf]

lglZrt k|ltzt :yfgLo lgsfonfO{ lbg] Joj:yf ul/g' kb{5 . s/sf] b/df k|fGtx¿

aLr 7"nf] leGgtf ePdf To;n] ;jf/L ;fwg btf{ tyf gjLs/0fdf sd b/ ePsf]

If]qtkm{ k|jflxt x'g;Sg] ePsf]n] k|fGtx¿aLr ;dGjo sfod u/L b/df Ps?ktf

sfod ul/g'' kb{5 . ;jf/L ;fwgsf] b/ ;jf/Lsf] OlGhg, tf}n / cfo'df cfwfl/t

x'g' kb{5 . 7"nf ;jf/L ;fwgn] ;8s l56f] / a9L laufg]{ / k'/fgf] ;jf/L ;fwgn]

jftfj/0f a9L k|b"lift ug]{ x+'bf ltgLx¿df a9L b/sf] s/ nfUg' kb{5 .

~ 520 ~


@!=@=( ;fdflhs ;'/Iff of]hgf

g]kfndf ;fdflhs ;'/Iff of]hgf ;+rfng ug{sf nflu xfn nufp+b} cfOPsf]

;fdflhs ;'/Iff s/nfO{ ljsl;t ub}{ hfg' kb{5 . To;df sd{rf/L tyf /f]huf/bftf

b'j}sf] a/fa/L of]ubfg x'g' kb{5 . z'?df sd{rf/Lsf] tnjaf6 b'O{ k|ltzt sfl6g'

kb{5 eg] ;f]xL a/fa/sf] of]ubfg /f]huf/bftfaf6 x'g' kb{5 . o;sf] cfwf/, s/

cjlw tyf ljj/0f j'emfpg] / s/ ltg]{ k|ls|of JolQmut cfo s/ ;/x x'g' kb{5 .

of] s/ nfu" ePkl5 JolQmut cfo s/sf] b/df klg ;dfof]hg ul/g' kb{5 h;n]

ubf{ ;fdflhs ;'/Iff s/ tyf JolQmut cfo s/sf] ef/ jt{dfg cfo s/sf] ef/

eGbf a9L gxf];\ .

;fdflhs ;'/Iff of]hgfnfO{ bLuf] agfpgsf nflu lgj[lQe/0f ;DaGwL jt{dfg

of]ubfg /lxt Joj:yfsf] ;§f of]ubfgdf cfwfl/t Joj:yf nfu" ul/g' kb{5 .

o;}u/L of]ubfg lbg g;Sg]x¿sf] nflu ;+rfng ul/Psf ;fdflhs ;]jf sfo{x¿

;/sf/L /fh:jaf6 ;+rfng ub{{} hfg' kb{5 / ltgLx¿sf] If]q klg s|dz lj:tf/

ul/g' kb{5 .

lgj[lQe/0f cfo cfkm} ;fdflhs ;'/Iff;+u ;DalGwt /x]sf] x'+bf o:tf] /sddf

;fdflhs ;'/Iffsf]ifdf bflvn x'g] u/L s/ s§L u/Lg] k|fjwfg /xg' l7s gePsf]n]

lgj[lQe/0f cfosf] e'QmfgLdf Ps k|ltztsf b/n] nfUg] ;fdflhs ;'/Iff sf]if

s/nfO{ vf/]h ul/g' kb{5 .

@!=@=!)= u}/ s/

g]kfnsf] s'n /fh:jdf u}/ s/ /fh:jsf] of]ubfg xfn s/Lj !@ k|ltzt dfq

ePklg ljutdf of] @) k|ltztsf] xf/fxf/Ldf lyof] . u}/ s/sf] p2]Zo /fh:j

;+sng eGbf klg sfg"gsf] kfngf u/fpg], ;/sf/L ;]jf k|jfx ubf{ nfUg] k|zf;lgs

vr{ c;'n ug]{ tyf ;/sf/L ;DklQsf] pkof]u u/]jfkt s]xL /sd lng] cflb

ePtf klg /fh:jsf] b[li6sf]0fn] u}/s/nfO{ sd dxTjsf] 5 eGg ldNb}g . vf;u/L,

lj= ;+= @)&@ ;fn j}zfv dlxgfdf cfPsf] ljgf;sf/L dxfe"sDkaf6 Ifltu|:t

cy{tGqnfO{ k'glg{df{0f ug{sf nflu cltl/Qm ;fwg kl/rfng ug]{ ;Gbe{df d'n'sdf

bL3{sflng ?kn] :yfkgf ug'{ kg]{ :j:y s/ k|0ffnLnfO{ s/sf d"n dfGotf ljkl/t

dxfe"sDknfO{ dWo]gh/ /fv]/ s/ k|0ffnLdf kl/jt{g ug'{ eGbf klg xfn s'g}

~ 521 ~

;f/f+z tyf ;'emfjx?

lsl;dn] k|of]u gePsf ;/sf/L ;DklQsf] ljs|Laf6 yk /fh:j kl/rfng ug{ /

/fli6«o :t/sf] sNof0fsf/L sf]if, j}b]lzs /f]huf/ k|jw{g sf]if, ;}lgs, k|x/L tyf

;z:q k|x/L sf]ifx¿, u|fdL0f b"/ ;+rf/ sf]if h:tf sf]ifx¿df cg'Tkfbs l:yltdf

/x]sf] /sd cy{tGqsf] k'glg{df{0f sfo{df nufOg' kb{5 .

@!=@=!! /fh:j k|zf;g

s/ ;'wf/sf] qmddf /fh:j k|zf;gsf] ;'wf/ x'g' h?/L 5 . æljsf;zLn b]zdf s/

k|zf;g g} s/ gLlt xf]Æ eGg] t :yflkt dfGotf g} 5 . /fh:j k|zf;g ;'lw||Pg

eg] p7\g' kg{] /fh:j p7\g ;Sb}g / hgtfn] ;fwgsf] cefjdf /fHon] k|bfg ug]{

;'ljwfaf6 jlGrt x'g' kb{5 . Tolt dfq ge} /fh:j k|zf;gsf] Jojxf/n] d'n'sdf

nufgLsf] jftfj/0fnfO{ k|efljt ub{5 . l;+uf] lghLIf]qsf] ljsf; /fh:j k|zf;gsf]

s[ofsnfkaf6 k|efljt x'G5 . :jb]zL tyf ljb]zL nufgLstf{x¿ s/sf] :j?k

tyf ;+/rgfsf af/]df hlt ;/f]sf/ /fVb5g\ s/ k|0ffnL s;/L sfof{Gjog ePsf]

5 eGg] ljifodf cem} a9L rf;f] /fVb5g\ . /fh:j k|zf;s :j]R5frf/L ePdf,

s/ k|0ffnLnfO{ ;xL lsl;dn] nfu" gu/]df / s/ sfg"gsf] hyfefjL lsl;dn]

JofVof u/]df To;n] s/ k|zf;gsf] dfq ge} /fHos} 5lj laufg]{, s/bftfsf] :jo+

s/ ;xeflutfdf x|f; Nofpg], cgf}krfl/s If]qnfO{ cem lj:tf/ ug]{, cf}krfl/s

If]qnfO{ ;f+3'/f] agfp+b} nfg], lghLIf]qsf] ljsf;df k|lts'n c;/ kfg]{, nufgLnfO{

xtf]T;flxt ug]{ / l;+uf] cfly{s ljsf;df jfwf k'¥ofpg] x'G5 . o:tf] l:ylt ;[hgf

x'g glbg xfn ljleGg b]zdf /fh:j k|zf;gsf] ;'wf/nfO{ s/ ;'wf/sf] dxTjk"0f{

c+usf] ?kdf lnOPsf] kfOG5, h'g g]kfnsf] nflu klg TolQs} ;fGble{s 5 .

/fh:j k|zf;gsf] ;'wf/sf] ;Gbe{df o;sf] ;+u7gfTds :j?k tyf sd{rf/L

Joj:yfdf ;'wf/ x'g' kb{5 . /fh:j k|zf;gnfO{ ;Ifd, ;an, :j:y tyf :jR5

agfpgsf nflu ;+u7gsf] eGbf klg sd{rf/Lsf] dxTjk"0f{ e"ldsf /xG5 . hlt;'s}

/fd|f] s/sf] 5gf}6 u/]tf klg, 5flgPsf s/sf] hlt;'s} /fd|f] ;+/rgf th{'df u/]

tfklg, hlt;'s} /fd|f] k|s[ofx¿ ljsl;t u/]tf klg jf /fh:j k|zf;gsf] hlt;'s}

/fd|f] ;+u7gfTds :j?k tof/ u/]tf klg olb sd{rf/L Joj:yf 7Ls ePg eg] s/

k|0ffnLnfO{ ;xL ?kdf sfof{Gjog ug{ ;lsb}g . o;}n] /fh:j k|zf;g ;Ifd, ;an,

:j:y tyf :jR5 agfP/ s/ k|0ffnLnfO{ ;xL lsl;dn] nfu" ug{sf nflu sd{rf/L

Joj:yfnfO{ ;'wfg{ h?/L 5 .

~ 522 ~


/fh:j k|zf;gdf sd{rf/L Joj:yf ;'wf/ ug]{ ;Gbe{df sd{rf/Lx¿sf] b/jGbL ;[hgf,

5gf}6, lgo'lQm, kb:yfkg, ;¿jf, a9'jf, k|lzIf0f tyf sfo{ ;Dkfbg d"Nofª\sg

h:tf ;a} kIfx¿sf] ;'wf/ x'g' kb{5 / s/ k|zf;gsf] dgf]an pRr /xg' kb{5 . of]

g]kfnsf] k'g:y{fkgf, k'glgdf{0f tyf gjlgdf{0f ug]{ P]ltxfl;s 3l8 xf] . o; k'gLt

sfo{sf] nflu cfjZos /fh:j kl/rfng ug{ /fh:j k|zf;gsf sd{rf/Lx¿n] P]g

lgod cg';f/ nfUg] /fh:jnfO{ ;xL tyf k|efjsf/L lsl;dn] kl/rfng ug{ 7"nf]

cj;/ tyf bfloTjsf] ?kdf lng' kb{5 .

@!=@=!@ /fh:j k|zf;gsf] k|:tfljt ;+u7gfTds :j?k

g]kfnsf] nflu s]Gb|Lo /fh:j ;+u7gsf] ?kdf k"0f{tof ;/sf/L kbflwsf/Lx¿ /x]sf]

s]Gb|Lo /fh:j af]8{sf] u7g ul/g' kb{5 . of] af]8{ /fh:j k|zf;g ;DaGwL s]Gb|Lo

;+u7gsf ?kdf cy{ dGqfno cGt/ut /flvg' kb{5 . /fh:j af]8{ Ps P]g cGt/ut

:yflkt ul/g' kb{5 / o;nfO{ ;Lldt :jfoQtf x'g' kb{5 . o;sf] cWoIf /fh:j ;lrj

x'g' kb{5 / cWoIf afx]s tLg hgf g]kfn ;/sf/sf] ljlzi6 >]0fLsf kbflwsf/L -s/

;b:o, eG;f/ ;b:o, u}/ s/ ;b:o_ / Pshgf s/ lj1 /xg' kb{5 . jfx\o ;b:osf]

rogn] /fh:j af]8{df /fh:j ;DaGwL ;}4flGts 1fg tyf /fli6||o tyf cGt/f{li6||o

cg'ej ePsf JolQmsf] 1fg xfl;n x'g u} af]8{sf] sfo{df ;xof]u k'Ug] 5 eg] ljlzi6

>]0fLsf JolQmx¿ af]8{sf] ;b:o x'g] Joj:yfn] Sof8/ 8]enk x'g] / j[lQ ljsf;sf]

cj;/ klg pknAw x'g] x'+bf o; Joj:yfn] pTk|]/0ffsf] sfd ug{] 5 . ;+;bdf /fh:jsf

ljifodf p7]sf k|Zgx¿sf] hjfkm lbg] pQ/bfloTj cy{ dGqLdfkm{t\ af]8{sf] x'g'kb{5 .

cy{ dGqfnosf] :jLs[lt lnO{ dftxt lgsfo÷kbflwsf/Lx¿nfO{ sfo{ ;Dkfbgsf

cfwf/df yk ah]6÷k|f]T;fxg kfl/>lds lbg ;Sg] clwsf/ af]8{nfO{ x'g' kb{5 . af]8{

cGt/ut cfGtl/s /fh:j ljefu, eG;f/ ljefu, /fh:j cg';Gwfg ljefu, /fh:j

k|zf;g tflnd s]Gb| tyf /fh:j k/fdz{ ;ldlt /xg' kb{5 . o; cGtu{tsf] sd{rf/L

k|zf;gsf] xsdf g]kfn /fh:j ;]jf u7g ug'{ jf /fhkqf+lst k|yd >]0fL ;Ddsf]

/fh:j ;d"x lj:tf/ ug'{ kb{5 . ljefuLo k|d'v;Ddsf kbflwsf/Lx¿sf] kb:yfkg,

;?jf / ;'kl/j]If0fsf] lhDd]jf/L af]8{df /flvg' kb{5 .

@!=@=!# /fh:j ;DaGwL sfo{ut /0fgLlt

cfw'lgs s/ k|zf;gn] s/bftfsf] l:ylt, cfjZostf tyf Jojxf/ cg';f/ sfo{

ug{ ;Sg' kb{5 . 7"nf s/bftfsf s/ ;DaGwL Ps lsl;dsf cfjZostf x'G5g\

~ 523 ~

;f/f+z tyf ;'emfjx?

eg] ;fgf] s/bftfsf cs}{ vfnsf . xfn ljleGg txsf s/bftfsf leGgfleGg}

lsl;dsf cfjZostfnfO{ ;xL lsl;dn] kl/kfng ug{ s/bftfsf] tx -Segment_ cg';f/ sfof{nox¿ v'Ng] k|rng 5 . o;}u/L s/ sfg"gsf] kfngf u/]/ s/ ;DaGwL

cf}krfl/stf /fd|f];+u lgefpg] s/bftfsf] nflu Ps lsl;dsf k|ls|of ckgfpg' k5{

eg] s/ sfg"gsf] ;xL lsl;dn] kfngf gug]{nfO{ cs}{ lsl;dsf] k|lsof nfu" ug'{

kb{5 . o:tf] gLlt s/bftf btf{ x'+bf, s/ lkmtf{ ubf{, s/ k/LIf0f ubf{, jSof}tf c;'n

ubf{ nufot s/ ;DaGwL ;a} lsl;dsf sfo{ ubf{ nfu" ug'{ kb{5 .

@!=@=!$ ;"rgf k|ljlw

;"rgf k|ljlwsf] k|of]un] s/ k|zf;gnfO{ ;"rgf k|fKt ug{, To;nfO{ ljZn]if0f ug{,

s/ k|zf;gdf kf/blz{tf Nofpg, s/ sfg"gsf] k|of]udf s/bftf aLr ljgf e]befj

;dfg?kdf Jojxf/ ug{ / s/ k|zf;gsf] x/]s kIfsf] zL3| sfof{Gjog ug{ d2t

k'¥ofpg] x'+bf ;"rgf k|ljlw cfw'lgs s/ k|zf;gsf] cleGg c+usf] ?kdf /x]sf] 5 .

;"rgf k|ljlwsf] k|of]un] /fh:j k|zf;gn] ;Dkfbg ug{] sfdx¿df bIftf, ;/ntf /

;xhtf Nofpg 7"nf] d2t k'Ug] x'bf o;sf] k|of]unfO{ a9fpb} hfg' kb{5

@!=@=!% k|zf;sLo k'g/fjnf]sg

k|zf;sLo k'g/fjnf]sgsf] cf}lrTotfnfO{ ljrf/ ubf{ s/bftfsf] lrQ ga'em]df

k'g/fj]bg hfg' k"j{ k|zf;sLo k'g/fjnf]sgdf hfg' kg]{ Joj:yfnfO{ lg/Gt/tf

lbOg' kb{5 . k|zf;sLo k'g/fjnf]sgnfO{ l56f] 5l/tf] jgfpgsf] nflu k|zf;sLo

k'g/fjnf]sgsf] clwsf/nfO{ dxflgb]{zssf] ;§f pkdxflgb{]zssf] g]t[Tjdf 5'§}

dxfzfvf v8f u/L ;faaf6 ul/g' kb{5 . o;sf] clgjfo{tfsf] dd{ cg'?k o;

;DaGwL lg0f{o ^) lbg leq ul/ ;Sg'kg]{ clgjfo{ Joj:yf x'g' kb{5 . olb

To:tf] lg0f{odfly s/bftfsf] lrQ ga'em]df sxf+, slxn], s;/L k'g/fj]bg lbg] eg]/

s/bftfnfO{ hfgsf/L lbg' kb{5 . o:tf] k|ls|of :ki6 ?kdf s/ sfg"gdf pNn]v

ul/g' kb{5 .

k|zf;sLo k'g/fjnf]sg txdf w/f}6L /fVg] Joj:yf vf/]h ul/g' kb{5 .

eG;f/ k|zf;gdf klg k|zf;sLo k'g/fjnf]sg tyf Goflos k'g/fj]bg ;DaGwL

Joj:yf ug'{ kb{5 .

~ 524 ~


@!=@=!^ k'g/fj]bg

ljleGg :yfgdf 5'§f 5'§} Gofoflws/0f :yfkgf ug'{sf] ;§fdf sf7df8f}df /fh:j

Gofoflws/0f u7g u/L Ps eGbf a9L Ohnfz u7g ug{ ;Sg] Joj:yf u/L

cfjZostf cg';f/ cGo :yfgdf klg Ohnfz sfod ug{ ;lsg] Joj:yf ul/g'

kb{5 . To;af6 d'2fsf]] km};nfdf Ps?ktf cfpg'sf ;fy} l56f] 5l/tf] ?kdf Gofo

;Dkfbg u/L Gofo k|zf;gnfO{ k|efjsf/L agfpg ;xh x'g] 5 .

s]Gb|df Pp6fdfq # jf $ a]Gr ePsf] Gofoflws/0f /fVg] / k'g/fj]bg cbfnt /x]sf

;a} 7fp+df cfjZostf cg';f/ c:yfoL a]Gr /xg] / k'g/fj]bg cbfnts} sf]6{?dsf]

k|of]u ug{ kfpg] tyf ;a} k'g/fj]bg cbfntdf Ps sf]7fdf o;sf] ;lrjfno /xg]

Joj:yf ul/g' kb{5 .

s]Gb|af6 aflx/ a]Gr sfod ubf{ dfldnfsf] ;+Vofsf] rfksf] cfwf/df @ jf #

dlxgfsf] nflu sfod ul/g' kb{5 .

xfn s]Gb| aflx/ /x]sf ;a} Gofoflws/0f vf/]h ul/g' kb{5 .

/fh:j Gofoflws/0fdf xfn em} sfg"g, /fh:j tyf n]vf ;DaGwL tLg ;b:o x'g]

/ cWoIf sfg"gsf] lj1 x'g] Joj:yf x'g' kb{5 . /fh:j tyf n]vf ;b:o ;DalGwt

If]qsf] lj1 /xg] ul/ :t/j[l4 ul/g' kb{5 . oL ;b:osf] :t/, of]Uotf, Ifdtfsf]

cfwf/df s/ k|zf;g Pj+ cy{ dGqfno dftxtsf lgsfo eGbf aflx/sf s/

k|zf;gsf] sfo{ / sfo{ljlwsf] 1fg ePsf :jtGq JolQm x'g'kg{] Joj:yf x'g' kb{5 .

/fh:j Gofoflws/0fsf ;b:ox¿ lglZrt cjlwsf nflu lgo'lSt ug]{ Joj:yf u/L

lgo'lStsf nflu l;kmfl/; ;ldltsf] Joj:yf ul/g' kb{5 . o;sf nflu l;kmfl/;

;ldltdf ;+j}wflgs lgsfosf k|d'v cWoIf /xg] u/L ;b:ox¿df d'Vo ;lrj tyf

cy{ ;lrj /xg] Joj:yf x'g' kb{5 .

/fh:j Gofoflws/0fdf lgj]bg lbPsf] d'2f al9df !*) lbg leqdf clgjfo{ km};nf ug'{

kg]{ Joj:yf x'g' kb{5 . /fh:j Gofoflws/0fn] d'2f lsgf/f ug'{ kg{{] cjlw ls6fg u/L ;f]

sf] cfwf/df Gofoflws/0fsf kbflwsf/Lx¿sf] d"Nof+sg ug]{ Joj:yf ug{' kb{5 .

s/ ;DaGwL ljifodf sf/f]jf/ klxn] x'g] / s/ k/LIf0f kl5 x'g] tyf s/ ;DaGwL

;Dk"0f{ sfuhft s/bftf;+u} /xg] x'+bf /fh:j Gofoflws/0fn] yk k|df0f a'em\g] geO{

~ 525 ~

;f/f+z tyf ;'emfjx?

s/bftfaf6 klxn] k]z ePsf k|df0fx¿ s/ lgwf{/0fsf] ;dodf plrt d"Nof+sg eP

gePsf] dfq ljj]rgf ug]{ Joj:yf ug'{ kb{5 .

cfo s/ P]g adf]lhd s;"/df ;hfo -hl/jfgf / s}b_ x'g] d'2f g]kfn ;/sf/ jfbL

x'g] cg';Gwfg txlssft s/ clws[tn] ug]{ Joj:yf u/]sf] 5 / cGtMz'Ns P]g d"No

clej[l4 s/ P]g / eG;f/ P]g adf]lhd qmdzM cGtMz'Ns clws[t, s/ clws[t /

eG;f/ clws[tn] ;hfo -hl/jfgf÷s}b_ ug{ ;Sg] Joj:yf u/]sf] 5 . o:tf] lg0f{o

lj?4 k|zf;sLo k'g/fjnf]sgsf] lgj]bg lbg kfpg] k|fjwfg 5 . o:tf lsl;dsf

k/:k/ låljwfk"0f{ Joj:yfdf ;'wf/ u/L Ps} lsl;dsf] Joj:yf ug'{ kb{5 .

/fh:j Gofoflws/0fdf k/]sf s/ /fh:j;+u ;DalGwt d'2fx¿sf ;DjGwdf ;/sf/L

jsLnx¿af6 k|lt/Iff x'Fb} cfPsf] 5 . /fHf:j Gofoflws/0f sf7df8f}+df bfo/ /x]sf

d'2fx¿sf] ;DjGwdf ljz]if ;/sf/L jlsn sfof{nodf sfo{/t ;/sf/L jlsnx¿af6 /

sf7df8f}+ pkTosf aflx/ /x]sf /fh:j Gofoflws/0fdf bfo/ /x]sf d'2fx¿sf] ;+jGwdf

;+jlGwt k'g/fj]bg ;/sf/L jlsn sfof{nox¿df sfo{/t ;/sf/L jlsnx¿af6 ax;

k}/jL k|lt/Iff ug]{ u/fpg] ul/Psf] b]lvG5 . /fh:j ;DaGwL ljjfbx¿ k|fljlws

lsl;dsf] ePsf]n] ax; k}/jL ubf{ sfg"g Joj;foLsf] ;fy} g]kfn rf6{8{ Psfp06]06;\

;+:yfaf6 Jofj;flos k|df0f kq k|fKt rf6{8{ Psfp06]06;\ Pj+ btf{jfn n]vf kl/Ifs

(Registered Auditor) n] ax; ug{ kfpg] Joj:yf ug'{ kb{5 .

gLltut ?kdf ljefux¿af6 ePsf] lg0f{o afx]s cGo ;a} lg0f{ox¿df lrQ

ga'em]df ;f] pk/ k'g/fj]bg lbg kfpg] Joj:yf ug'{ kb{5 .

@!=@=!& s/ ljjfb ;dfwfg ;ldlt

Pp6f 5'§} :jtGq ?kn] sfd ug{] u/L Ps s/ ljjfb ;d:of ;dfwfg ;ldltsf]

Joj:yf ul/g' kb{5 . ;Dks{ dGqfnosf] ?kdf cy{ dGqfnonfO{ tf]lsg' kb{5 .

o;df slDtdf k'g/fj]bg txsf] cbfntdf Gofoflwz e} ;]jf lgj[Q ePsf] /

sfg"gdf :gftsf]Q/ ePsf] Ps / g]kfn ;/sf/sf] ;lrj jf ;x;lrjsf] kbaf6

;]jf lgj[Q ePsf] / cy{zf:q jf afl0fHozf:q jf sfg"gdf :gftsf]Q/ ePsf] csf]{

;b:o x'g' kb{5 / ;b:o ;lrjsf] ?kdf cfGtl/s /fh:j ljefusf gLlt tyf

ljZn]if0f dxfzfvfsf pkdxflgb{]zsnfO{ tf]lsg' kb{5 . ;ldltsf] cWoIftf s/

ljjfb ;dfwfg ;ldltsf ;b:ox¿ dWo] sfg'g ;b:on] ug{] Joj:yf ug{' kb{5 .

~ 526 ~


@!=@=!* ;DklQsf] 3f]if0ff

? % s/f]8 eGbf dflysf] rn crn ;DklQ ePsf] JolQmn] cfo s/sf] k|of]hgsf

nflu clgjfo{ ?kdf ;DklQ 3f]if0ff ug]{ Joj:yf ul/g' kb{5 . o;/L ljj/0f bflvnf

ug]{ JolQmsf] ;DklQ ? ! s/f]8 eGbf a9L yk ePsf] cj:yfdf klxnf k]z u/]sf]

;DklQsf] ljj/0fdf ;dfj]z ug{sf] nflu ljj/0fx¿ bflvnf ub}{ hfg'kg]{ Joj:yf

ul/g' kb{5 .

@!=@=!( s/ ;+lxtf

xfn cfo s/, cGtMz'Ns, eG;f/ dx;'n, d"No clej[l4 s/ h:tf ljleGg s/sf

nflu 5'§f 5'§} P]g lgod nfu"nfu" ul/Psf]df tL ;a} sfg"gsf] ;§f ;a} s/sf]

k|of]hgsf nflu Pp6} s/ ;+lxtf -Tax Code_ tof/ ul/g' kb{5 . s/ ;+lxtfdf

ljleGg s/ ;DaGwL] ;+/rgfut ljifox¿ s/lkR5] 5'§f÷5'§} cWofodf /flvg' kb{5 .

af+ls ;a} s/;+u ;DalGwt ;a} k|s[ofut ljifox¿ Ps} 7f+pdf ;dfj]z ul/g'

kb{5 .

@!=@=@) s/ ;DaGwL sfg'gsf] th'{df tyf sfof{Gjog

s/ sfg"g th'{df k|ls|ofdf ;a} ;/f]sf/jfnfnfO{ ;+nUg u/fOg' kb{5 / ;f]

sfg"g ;+;baf6 kfl/t ePkl5 t'?Gt nfu" ug{'sf] ;§f gof Joj:yf;+u ;DalGwt

lgodfjnL, lgb]{lzsf cflb tof/ u/L To;sf af/]df s/ k|zf;snfO{ k|lzIf0f /

s/bftfnfO{ lzIff lbP/ tf]lsPsf] ldltb]lv nfu"" ug]{ Joj:yf ul/g' kb{5 . s/

;DaGwL gof+ Joj:yf e"tk|efjL -Retrospective_ cyf{t\ ljutsf] s'g} ;dob]lv (Back Date af6) nfu" u/]df To;n] sfoajf]em tyf d'2f dfldnf a9fpg] x'bf

d'n'sdf ;'zf;g :yfkgf ug]{ ;Gbe{df e"tk|efjL lsl;dsf] Joj:yf s'g} klg s/sf]

xsdf nfu" ul/g' x'+b}g .

~ 1 ~

/fh:j k|zf;gsf] ;du| ;f+u7lgs ;'wf/ ;'emfj k|ltj]bg @)&@

cg';"rLx?

~ 3 ~


ljifo k[i7

cg';"rL !

/fh:j k|zf;gsf] ;du| ;f+u7lgs ;'wf/ ;'emfj k|ltj]bg @)&@ !

cg';"rL @

cGtlqm{of tyf e]63f6sf sfo{qmdx¿sf bf}/fg tyf cGo dfWodaf6 ;'emfj lbg] JolQm tyf ;+:yfx¿ &*

cg';"rL #

;'emfj ;+sngsf] nflu ul/Psf cGtlqm{of tyf e]63f6 sfo{qmdx¿ *)

cg';"rL $

;Gbe{ ;fdu|L *$

ljifo ;"rL


~ 4 ~

cg';"rLx?

~ 1 ~


cg';"rL !

ljBfw/ dlNns

/fh:j k|zf;gsf] ;du| ;f+u7lgs ;'wf/ ;'emfj k|ltj]bg

@)&@


~ 2 ~

cg';"rLx?

ljifo ;"rL

ljifo k[i7

sfo{sf/L ;f/f+z !

e"ldsf @

ljBdfg cj:y $

r'gf}tLx¿ tyf ;f+u7lgs ;'wf/sf] cfjZostf *

;'emfjx¿ M

– ;du| ;f+u7lgs ;'wf/sf] sfo{lbzf !#– ;du| ;+u7g 9fFrfsf ljsNkx¿ !*

cg';"rLx¿ M

!= ljBdfg ;+u7g 9fFrfsf ljsf; jf/] ;+lIfKt ljj/0f #@

@= /fh:j ;+u7gx¿ jf/] ul/Psf k"j{ cWoog / ;'emfjx¿sf] ;+lIfKt ljj/0f $%– /fh:j ;+u7g jf/] ljutsf /fh:j k/fdz{ ;ldltsf

ljleGg ;'emfjx¿sf] ;+lIfKt ljj/0f $*– /fh:j ;+u7g jf/] ljutsf jh]6 jQmJox¿sf] ;+lIfKt ljj/0f %%

#= s]xL d'n'ssf s]Gb|Lo /fh:j ;+u7gx¿sf] ;+lIfKt ljj/0f / s]xL cGt/f{li6«o cWoogx¿sf] ;+If]kdf lgrf]8 ^)

$= ;fdfGo ;'wf/ ;lxtsf] lg/Gt/tfsf] /fh:j ;+u7g ;+/rgf -k|:tfljt_ ^^

%= k"0f{ ;/sf/L s]Gb|Lo /fh:j af]8{ ;+u7g ;+/rgf -k|:tfljt_ ^&

^= c4{–:jfoQ s]Gb|Lo /fh:j af]8{ ;+u7g ;+/rgf -k|:tfljt_ ^*

&= :jfoQ /fh:j k|flws/0fsf] ;+u7g ;+/rgf -k|:tfljt_ ^(

*= ;'emfj ul/Psf ljsNkx¿sf] PsLs[t sfo{ tflnsf &)

(= ljsNkx¿, sfof{Gjogdf hf]lvdx¿, nfex¿ / hf]lvd Go"gLs/0fsf pkfox¿ &!

;Gbe{ ;fdu|L &$

~ 3 ~


sfo{sf/L ;f/f+z

g]kfn ;/sf/n] ;du| s/ k|0ffnL, s/ ;+u7g, gLlt, sfg'g / ;+/rgfx¿df ;d;fdlos

;'wf/ Nofpg ;'emfj ug]{ x]t'n] pRr:t/Lo s/ k|0ffnL k'g/fj]bg cfof]u u7g u/]sf]

5 / o; cfof]un] cGo ;'wf/x¿sf cltl/Qm ;du| s/ k|zf;gsf] ;f+u7lgs 9fFrfdf

klg k|efjsfl/tf / cfw'lgsLs/0fsf b[li6n] cfjZos ;'wf/ ug{ ;'emfjx¿ ;/sf/nfO{

lbg] ck]Iff ul/Psf] 5 . o; qmddf ljutsf cWoogx¿, k|ltj4tfx¿ / cGt/f{li6«o

cg'ejx¿n] ljQLo, k|zf;lgs / k|0ffnLut sfo{–:jfoQtf ;lxtsf] c4{–:jfoQ

s]Gb|Lo /fh:j af]8{ jf /fh:j k|flws/0f u7g ug{ dfubz{g u/]sf] 5 . ljBdfg ;+u7g

9fFrfsf] Ph]G;L k|s[ltsf] sfo{ :jfoQtf /x]sf] / ljleGg ;'wf/x¿ Nofpg ;Ifd /

l:y/ ;+u7gsf] ?kdf kl/ro sfod ug'{ ;sf/fTds kIf /x]sf] 5 eg] sdhf]/, cbIf

/ pbf;Lg ;+u7g, gtLhfd"ns pTk]|/0ffx¿sf] cefj, gk'Ubf] jh]6, /fhgLlts x:tIf]k

/ sd{rf/L k|zf;gdf s7f]/ ;/sf/L lgoGq0f o;sf gsf/fTds kIfx¿ 5g\ .

o; k|ltj]bgn] df}h'bf ;+u7gsf] s]xL r'gf}tLx¿sf] klxrfg ub}{ ;f+u7lgs ;'wf/sf]

/0fgLlts lbzfdf hjfkmb]xLtfsf] ;'kl/eflift :ki6tf, e|i6frf/ lgoGq0f / cgfjZos

cf/f]ksf] eoaf6 Jojxfl/s d'lQm, ;+rfng :t/sf] :jfoQtf, jh]6 hgzlQm / k|0ffnLut

:jfoQ ;+/rgf, /fh:j pTkfbgzLn, bIf, ldtJooL, ICT k|0ffnL;+u PsfTdstf tyf

eljiosf] cfjZostfk|lt ;+j]bgzLn 9fFrf lgdf{0f (Futuristic structure) df hf]8

lbPsf] 5 .

k|ltj]bgn] /fh:j ;+u7gdf ;du| ;'wf/sf nflu -s_ ljBdfg s]Gb|Lo ;+u7gsf]

;fdfGo lg/Gt/tf, -v_ k"0f{tof /fh:j k|zf;gsf kbflwsf/Lx¿ /x]sf] s]Gb|Lo /fh:j

af]8{sf] u7g, u_ c4{–:jfoQtf ;lxtsf] / lj1x¿ Pj+ cGo lgsfoaf6 kb]g ;b:ox¿

;d]t /x]sf] s]Gb|Lo /fh:j af]8{sf] u7g, tyf -3_ :jfoQtf ;lxtsf] /fh:j k|flws/0f

-g]kfn /fi6« j}Í e}m_ sf] u7g ;lxtsf] $ j6f ljsNkx¿ ;'emfj u/]sf] 5 . ;fy} oL

ljsNkx¿ Pskl5 csf]{ nfu" ug{ ;lsg] u/L -s_ jf6 -v_, -v_ jf6 -u_ / pko'Qm

b]lvP % jif{kl5 -u_ jf6 -3_ df hfg ;lsg] u/L ;doj4 sfo{of]hgfsf] ;'emfj klg

o; k|ltj]bgn] u/]sf] 5 .


~ 4 ~

cg';"rLx?

e"ldsf

!= g]kfnsf] s/ k|zf;g, s/ gLlt, s/ k|0ffnL, s/ P]g, s/ ;+sng tyf pBf]uL

Joj;foL nufot ;j} s/bftf÷;]jfu|fxLsf] ;Gt'i6Ldf ;d;fdlos ;'wf/ Nofpg

;/sf/n] cfjZos cWoog u/L ;'emfj ;Nnfx lbg æpRr:t/Lo s/ k|0ffnL

k'g/fjnf]sg cfof]uÆ u7g u/]sf] 5 . o; cfof]usf] ljleGg sfo{If]q dWo]

s/ k|zf;gsf] ;du| / s]Gb|Lo ;+u7g 9fFrfdf ;'wf/ Nofpg / vf;u/L /fh:j

af]8{÷/fh:j k|flws/0fsf] u7gsf] cfj:ostf, ;DefJotf / ;f]sf] k|f?k jf/]

;/sf/nfO{ ;'emfj ug{ cfof]unfO{ cfjZos kg]{ k/fdz{ / cWoog sfo{ ug{

cfof]usf] tk{mjf6 cfGtl/s /fh:j ljefun] k/fdz{bftfx¿ lgo'Qm u/L of]

cWoogsf] sfo{ef/ ;'Dk]sf] xf] . cy{ dGqfnosf] /fh:j dxfzfvf / /fh:j

k|zf;gdf ;+nUg ljleGg ljefux¿sf] s]Gb|Lo ;+u7gx¿sf] k'g/fjnf]sg u/L Ps

s]Gb|Lo /fh:j af]8{ jf c4{–:jfoQ÷:jfoQ /fh:j k|flws/0f u7g ug{ ;lsg] af/]

ljutdf k6s k6s lg0f{ox¿, k|ltj4tfx¿, ;'emfjx¿ / cWoogx¿ ePsf 5g\ .

o; cWoogn] o;} ;Gbe{df pknJw ;'emfj / cWoog k|ltj]bgx¿sf] cWoog

u/L tyf ;/f]sf/jfnfx¿;+u 5nkmn u/L p7fpg' kg]{ sbdx¿jf/] ;'emfj ug]{

p2]Zo lnPsf] 5 .

o; cWoog sfo{sf] ljj/0f lgDgfg';f/ /x]sf] 5 M

-s_ /fh:j k|zf;gsf] ljBdfg ;+u7g 9f+rfsf] cWoog u/L ;d:ofx¿ klxNofpg] /

;'wf/sf nflu ;'emfjx¿ k|:t't ug]{ .

-v_ o; ;Gbe{df ljtudf ePsf cWoogx¿ / cGo d'n'sx¿df ul/Psf ;'wf/

k|of;x¿sf] ;dLIff ug]{ .

-u_ /fh:j af]8{ jf c4{–:jfoQ /fh:j k|flws/0f u7gsf ;+efjgf cWoog ug]{ /

oyf]lrt ;+u7g 9fFrf, sd{rf/L Joj:yf tyf cGo ;+qmd0fsfnLg pkfox¿ /

sfof{Gjogsf nflu p7fpg' kg]{ cfjZos sbdx¿ jf/] ;'emfj lbg] .

~ 5 ~


;dofjlw M

o; cWoog sfo{ / ;'emfj k|ltj]bgsf nflu c9fO dlxgfsf] ;dofjlw lbOPsf] lyof] .

sfo{ljlw M

k/fdz{bftfx¿n] pknJw ;Gbe{ ;fdu|L, cWoog k|ltj]bgx¿, ljutsf sfo{bnsf k|ltj]bgx¿, /fh:j k/fdz{ ;ldltsf ;'emfjx¿, jh]6 jStJox¿ / dfWolds÷låtLo >f]taf6 pknJw /fli6«o cGt/f{li6«o ;Gbe{ ;fdu|Lx¿sf] cWoog u/L ;'emfj k|ltj]bg lbOPsf] 5 . ;fy} cy{ dGqfno / /fh:j k|zf;g;+u ;DalGwt ljleGg lgsfox¿ tyf pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]usf] cWoIf / ;b:ox¿;+u k|ToIf 5nkmn, cGt/lqmof u/L ;'emfjx¿ lnOPsf] lyof] .

k|ltj]bgsf] 9fFrf M

o; æ/fh:j k|zf;gsf] ;du| ;+fu7lgs ;'wf/ ;'emfj k|ltj]bgÆ nfO{ e"ldsfsf] cltl/Qm ljBdfg cj:yf, r'gf}tLx¿ tyf ;f+u7lgs ;'wf/sf cfjZostf, ;du| ;f+u7lgs ;'wf/sf] sfo{lbzf ;lxtsf ;'emfjx¿ / ;du| ;+u7g 9fFrfdf ;'wf/sf nflu ;'emfj ul/Psf ljsNkx¿ gfds v08x¿df ljeQm ul/Psf] 5 . ljBdfg cj:yf cGtu{t clxn]sf ;sf/fTds / sdhf]/ kIfx¿, clxn]sf cj;/ / hf]lvdx¿sf] k|:t'tLs/0f ;dfj]z 5 . k|:tfj ul/Psf ;+u7g 9f+rfsf ljsNkx¿df ljBdfg ;+u7gsf] lg/Gt/tf, k"0f{tof ;/sf/L :jfldTjsf] s]Gb|Lo /fh:j af]8{ u7g, c4{–:jfoQ s]Gb|Lo /fh:j af]8{sf] u7g / :jfoQtf ;lxtsf] /fh:j k|flws/0fsf] u7g ;lxt ljsNkx¿ ;dfj]z 5g\ . cg';"rLx¿df ljBdfg ;+u7g 9fFrfsf] ljsf;, ljutsf k|ltj]bgx¿sf] ;f/f+z / ;'emfjx¿sf] ljj/0f tyf s]xL cGt/f{li6«o cg'ejx¿ / cWoog k|ltj]bgx¿sf] ;f/f+z ;dfj]z ul/Psf 5g\ .


~ 6 ~

cg';"rLx?

ljBdfg cj:yf

@= cy{ dGqfnodf xfn} >[hgf ePsf] /fh:j ;lrjsf] kb / /fh:j Joj:yfkg dxfzfvfsf] gLltut ;dGjodf cfGtl/s /fh:j ljefu, eG;f/ ljefu, /fh:j cg';Gwfg ljefu tyf /fh:j k|zf;g tflnd s]Gb| /fh:j k|zf;gsf] s]Gb|Lo ;+u7gsf] ?kdf s[ofzLn 5g\ . oL ljefux¿ cGt/ut b]ze/L /fh:j sfof{nox¿ -Field Offi ces_ sf] hfnf] sfo{/t\ 5 . ljBdfg ;+u7g 9fFrfsf] ljsf; jf/] ;+lIfKt ljj/0f cg';"rL–! df lbO{Psf] 5 .

#= ljutdf /fh:j ;+u7gsf] 9fFrfdf ;'wf/ Nofpg y'k|}| k|of;x¿ ul/Psf 5g\ . ljefux¿ vf]Ng], 6'S|ofpg], ufEg], sfof{nox¿ lj:tf/ ug]{, sfo{ut -Functional_ cfwf/df sfo{ ljefhg k|0ffnL nfu" ug]{, /fh:j ;d"x u7g ug]{, sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg eQf lbg], sDKo'6/ k|ljlw -ICT_ nfu" ug]{ / tb\g'?k ;+u7g 9fFrfdf kl/jt{g Nofpg], s/ lgwf{/0f / :jrflnt k|0ffnLx¿ nfu" ug]{, dfgjLo ;+;fwgsf] ljsf; -HRD_ df hf]8 lbg], ljlzi6Ls[t -Specialized_ hgzlQm tof/ ug]{ / /fh:j gLlt / k|zf;gdf ePsf] ;'wf/ ;+u d]n vfg] ;f+u7lgs 9fFrf / hgzlQm Joj:yfkgdf s|lds ;'wf/ ub}{ nluPsf] 5 . ;+;b, g]kfn ;/sf/÷cy{ dGqL / ;]jfu|fxLk|lt pQ/bfoL (Accountable) tyf kf/bzL{ Pj+ ;bfrf/o'Qm ;+u7gsf] ljsf; ug{ klg y'k|} k|of;x¿ ljutdf ul/Psf 5g\ .

$= /fh:j ;+u7gdf ;'wf/ Nofpg ljutdf sfo{bnx¿ / ;ldltx¿ u7g ePsf 5g\ tyf lj1 / lj1 ;d"xx¿ lgo'Qm ePsf 5g\ . oL sfo{bn, ;ldlt jf lj1x¿n] /fh:j gLlt, /fh:j k|0ffnL, /fh:j k|zf;g, k|s[of Pj+ ;+u7g 9fFrfdf ;'wf/ Nofpg y'k|} ;'emfjx¿ lbPsf 5g\ . tL ;'emfjx¿ dWo] sltko nfu" ePsf 5g\ eg] sltko ;'emfj / k|ltj]bgx¿ yGs]/ /x]sf] cj:yfdf 5 . ;+u7g 9fFrfsf] ;'wf/sfnflu lbO{Psf ;'emfjx¿sf] sfof{Gjogs} qmddf tTsfnLg d"No clej[l4 s/ ljefu / s/ ljefu -d"ntM cfos/ k|zf;g_ ufleP/ cfGtl/s /fh:j ljefu / o;sf sfo{ut (Functional) ljefhgsf cfwf/df -s/ jf s/bftfsf]

k|s[ltsf] ;§f_ cfGtl/s /fh:j sfof{nox¿sf ;+u7g 9fFrf nfu" eP . o;cl3

~ 7 ~


cGtMz'Ns ljefu / laqmLs/ ljefu ufleP/ d"=c=s/ ljefu u7g ePsf] lyof] .

/fh:j k|x/L u7g ug{ ;'emfjx¿ k|fKt eP . eG;f/ k|zf;gsf] ;f+u7lgs 9fFrfdf

;'wf/ NofO{ Jofkf/ ;xhLs/0f, ;Ldf lgu/fgL / t:s/L lgoGq0f tyf k|ljlwdf

cfwfl/t (ICT) ;+u7g 9fFrfsf] ljsf; ug{ ;'emfjx¿ k|fKt eP / sltko

;'emfjx¿ nfu" eP . cy{ dGqfnodf :yfoL :j?ksf] /fh:j k/fdz{ ;ldlt u7g

eof], o; ;ldltsf] sfo{ ;Dkfbgsf nflu ;x–;lrj k|d'v /x]sf] 5'§} dxfzfvf

aGof] / b'O{ k6s ;lrj -/fh:j_ kb ;[hgf eof] . /fh:j k/fdz{ ;ldltsf

jflif{s k|ltj]bgx¿ tyf cy{ dGqLsf ah]6 jQmJox¿ dfkm{t\ k6s k6s /fh:j

k|zf;gsf] ;f+u7lgs ;'wf/sfnflu ;'emfjx¿, cWoog ug]{ k|ltj4tfx¿ tyf

:yfoL /fh:j af]8{ / /fh:j k|flws/0f agfpg] k|ltj4tfx¿ JoQm ul/P .

cf=j= @)^#÷)^$ pk|fGt s]Gb|Lo /fh:j af]8{ / /fh:j k|flws/0f u7g ug]{

ljifodf k6s k6s cWoogx¿ -gf/fo0f/fh ltjf/L÷dbg bfxfn / ;d"x÷cfy{/

dfg cflb_ ul/P / ;'emfjsf k|ltj]bgx¿ g]kfn ;/sf/n] u|x0f u/]sf] 5 . af]8{

jf k|flws/0f agfpg cfjZos P]gsf] d:of}bf ;d]t ;f] k|ltj]bgx¿df ;fd]n 5 .

oL ;'emfjx¿sf] ;f/f+z cg';"rL–@ df lbOPsf] 5 .

%= s]Gb|Lo /fh:j ;+u7gsf] cfw'lgsLs/0f / ;'wf/sf] cGt/f{li6«o lbzf klxNofpg

w]/} cWoogx¿ ul/Psf 5g\ . l5d]sL /fi6« ef/tdf k|ToIf s/ / eG;f/ tyf

s]Gb|Lo cGtMz'Nssf nflu 5'§f5'§} b'O{j6f s]Gb|Lo af]8{x¿ 5g\ eg] a+unfb]z /

kfls:tfgdf Pp6} s]Gb|Lo÷;+3Lo /fh:j af]8{ 5 . oL af]8{x¿ k"0f{tM s]Gb|Lo

;/sf/sf] c+usf] ?kdf ul7t 5g\ / txfFsf cy{ dGqfno dftxt /x]sf 5g\ .

t/ l;+ufk'/, ci6«]lnof, Go"hLn}08, a]nfot, cd]l/sf, tfGhflgof, o'uf08f, k]?,

a|flhn nufot y'k|} d'n'sx¿df ljleGg dfqfsf] :jfoQtf ;lxtsf] /fh:j

k|flws/0f÷;+u7gx¿ k|efjsf/L ?kdf sfo{/t 5g\ . cGt/f{li6«o d'b|f sf]if (IMF, 2006) sf] Pp6f cWoogn] /fh:j k|flws/0f u7gnfO{ ;j} ;d:ofsf] ;dfwfgsf]

?kdf x]l/g' x'b}g, o;sf] u7g k|s[of vlr{nf] 5, u7g ug{ w]/} ;do / k|of; nfUg

;S5 tyf jf:tjdf o;n] s/ k|zf;gsf] k|efjsfl/tfdf ;'wf/ Nofp5 eg]/

7f]s'jf ug{ ;lsb}g eg]/ lgisif{ lgsfn]sf] 5 . s]Gb|Lo /fh:j ;+u7gsf] ljBdfg

9fFrf jf/] s]xL cGt/f{li6«o cg'ejx¿sf] ;f/f+z cg';"rL–# df ;+nUg ul/Psf] 5 .

^= ljBdfg ;+u7g 9fFrfsf ;sf/fTds kIfx¿ (Strengths) lgDg 5g\ M

-s_= ;+:yfut dfGotf / klxrfg .

-v_= g]kfn ;/sf/sf] :jfldTj / ;dy{g .


~ 8 ~

cg';"rLx?

-u_ ljefuLo ;'wf/x¿ / k|ljlwsf] k|of]usf] s/bftf÷sfof{no tx;Dd lj:tf/

(Penetration) .-3_ /f=k=k|yd >]0fLsf g]t[TjbfoL clws[tx¿ ;d"x jflx/af6 k|j]z ubf{ kl/jt{g÷

;'wf/sf 9f]sfx¿ vf]lng] ;+efjgf /x]sf] (Fresh impetus for change) .

-ª_ sfo{;~rfng :t/;Dd -/f=k=låtLo >]0fL;Dd_ sfo{ j}lzi6\otf sfod /x]sf] .

-r_ s/ P]gx¿n] /fh:j ljefux¿nfO{ …Ph]G;LÚ k|s[ltsf] sfg'gL :jfoQtf k|bfg

u/]sf] .

-5_ l:y/ k|zf;g (Stability) .

-h_ cy{ dGqfnosf] gLltut / k|zf;lgs lgoGq0f .

-em_ ;+;b / ;+j}wflgs lgsfox¿sf] lgu/fgL (Oversight) .

-`_ /fh:j gLltdf ul/Psf ;'wf/x¿sf] k|zf;lgs÷k|0ffnLut Joj:yfkg x'g ;s]sf] .

&= ljBdfg ;+u7g 9fFrfsf] sdhf]/ (Weaknesses) kIfx¿ lgDg 5g\ M

-s_ sdhf]/ k|zf;g .

-v_ ;]jfu|fxL÷s/bftfk|lt pbf;Lgtf– …;]jfÚ kIfsf] k|fyldsLs/0fdf cefj .

-u_ e|i6frf/ / /fhgLlts x:tIf]ksf] cfIf]kx¿ .

-3_ sdhf]/ cfGtl/s lgoGq0f .

-ª_ k|ljlw (ICT) k|of]u / k|0ffnL ;'wf/k|lt sd u|x0fzLntf .

-r_ r':t ;f+u7lgs 9fFrfsf] cefj / glthfd"ns pTk|]/0ffx¿sf] cefjn] ubf{

gLltut ;'wf/x¿sf] sfof{Gjog sdhf]/ /x]sf] .

-5_= sdhf]/ / cbIf hgzlQm, sfo{ j}lzi6\otfsf] ;fdfGotof cefjn] ubf{

sfo{;Dkfbgsf] u'0f:t/ sdhf]/ /x]sf] . sdhf]/ dgf]jn . egf{b]lv ;du|

j[lQ ljsf;df bIftf / zLk ljsf;df hf]8 glbOPsf] .

-h_ sd{rf/L ;?jf l56f] l56f] x'g] u/]sf] / /fhgLlts x:tIf]ksf] cf/f]k .

-em_ /fh:j ;d"xleq sfo{ j}lzi6Ls/0fsf] cfwf/df pk–;d"xx¿ u7g gePsf] .

;d"x aflx/af6 g]t[Tj ju{ -/f=k=k|yd >]0fLsf clws[tx¿_ cfpg] u/]sfn]]

uxg lhDd]jf/Lsf kbx¿df /fh:j k|zf;gsf hl6ntf a'emL lg0f{o ug]{

Ifdtfsf] cefj .

-`_ nf]s ;]jf cfof]un] /fh:j ;d"x k|j]zsf nflu s'g} ljlzi6 dfkb08 gtf]s]sf] .

;d"xsf] cfjZostfsf] cfwf/df ;]jf k|j]z kf7\oqmd gtf]s]sf] .

~ 9 ~


-6_ /fh:j ;+u7g÷ljefux¿sf] nflu gk'Ubf] ah]6÷>f]tsf] pknJwtf .

-7_ ljefuLo lhDd]jf/Lx¿aLr bf]xf]/f]kgf (Overlapping) .

-8_ /fh:j sfg'gx¿n] cy{ dGqfno÷;lrj -/fh:j_ nfO{ s'g} sfg'gL clwsf/ k|bfg gu/]sf]÷sfg'gL bfloTj ;[hgf gu/]sf] .

*= ljBdfg ;+u7g 9fFrfn] k|bfg u/]sf cj;/x¿ (Opportunities) lgDg 5g\ M

-s_= nrstf (Resilience) tyf ;'wf/ / k'g;{+/rgfsf nflu tof/ /x]sf] (Capacity to adapt) . /fh:j ;lrjsf] kb >[hgf, ;+3Lo k|zf;lgs ;+/rgfsf] tof/L, /fh:j af]8{ u7g / ;f+u7lgs ;'wf/k|lt /fhgLlts / k|zf;lgs g]t[Tjsf] k6s k6s k|ltj4tf .

-v_= hgzlQmsf sdhf]/Lx¿ tyf s/bftf÷s/ k|zf;gsf] dfgjLo ;Dks{df b]lvPsf ljs[lt / sdhf]/Lx¿ x6fpg sDKo"6/ k|ljlw (ICT) sf] k|of]u ;kmn b]lvPsf]n] ;f] cg'?k ;f+u7lgs 9fFrfdf ;'wf/ Nofpg tTk/tf /x]sf] .

-u_= gLltut ;'wf/;Fu} glthfd"ns sfof{Gjogsf nflu cfjZos ;f+u7lgs ;'wf/k|lt df}h'bf ;+u7gsf] ;sf/fTds ;f]r .

-3_= pTs[i6 / glthfd"ns sfo{;Dkfbgsf] …dfuÚ a9\b} uPsf] . …;'wfl/Psf] sfof{Gjog ;+/rgfÚ (Improved implementation framework) sf nflu ;+u7gfTds ;'wf/sf] ckl/xfo{tf af/] rf;f] /x]sf] .

(= ljBdfg ;+u7g 9fFrfsf hf]lvdx¿ (Risks) tyf vt/fx¿ (Threats) lgDg 5g\ M

-s_ ;'wf/ gePdf, /fh:j ;+u7g÷ljefux¿n] /fd|f] glthf lbg] ;Defjgf Go"g x'Fb} hfg] . vf;u/L s/bftf ;]jf / :jo+ s/ ltg{ rfxg] OR5f (Self compliance), /fh:j pTkfbsTj / bIftfdf x|f; cfpg] ;Defjgf /x]sf] .

-v_ s/ k|zf;g k|lt gsf/fTds 5lj lgdf{0f tyf h;/L klg s/ ;+sng ug]{÷nIo k"/f ug]{ kl/kf6Ln] ;du| s]Gb|Lo ;/sf/sf] ;fv sdhf]/ agfpFb} hfg] .


~ 10 ~

cg';"rLx?

r'gf}tLx¿ tyf ;f+u7lgs ;'wf/sf] cfjZostf

!)= /fh:j k|zf;gsf lgDg ;f+u7lgs r'gf}tLx¿ 5g\ M

-s_ gLltut ;'wf/sf ;fy} cfbz{ / ;}4flGts :t/df hlt /fd|f s'/f ul/P klg /

7"nf ax; rnfOP klg (Debates around ideal reforms) Jojxf/df tL nfu"

ePsf x'Fb}gg\ . kl/jt{gk|ltsf] clgR5fn] ubf{ ;fgf ;'wf/x¿ ljnfP/ hfG5g\

/ 7"nf ;+/rgfut kl/jt{gx¿ klg (Big shake-ups) lj:tf/} k'/fg} Jojxf/ut h/fx¿ ;dfTg vf]H5g\ . o;y{ sfof{Gjog :t/df uPkl5 jf:tljs / x'g'kg]{

;'wf/aLrsf] vf8n (Gap) 7"nf] b]lvg] u5{ . ;/f]sf/jfnfx¿sf] ;j]{If0f

/ glthf emNsfpg] tYof+sx¿n] of] vf8nsf] k'li6 ub{5 . s/bftfx¿sf]

c;Gt'li6, ;xL aLn ljhs lng] lbg] cEof;df cem} b]lvg] l/Qmtf (Gaps), e|i6frf/sf] cfIf]k, cbIftfsf] cf/f]k / lhDd]jf/Lsf] k|of]udf bf]xf]/f]kg jf

c:ki6tf log} vf8nsf kl/0flt x'g\ . k|lts[ofx¿sf] alnof] t/+un] ;'wf/sf]

lbzfnfO{ w'ldn kfg]{ / k5fl8 kmsf{pg] kl/0ffdaf6 aRg ;do ;dodf 7"nf

;f+u7lgs / ;+/rgfut kl/jt{gx¿sf] cfjZostf bzf{pF5 .

-v_ e|i6frf/, ;f]sf] cf/f]kx¿ Pj+ e|i6frf/sf] cf/f]ksf] 8/n] pTkGg u/fPsf]

csd{0otf /fh:j ;+u7gsf] 7"nf] r'gf}tL /xL cfPsf] 5 . xfn;Ddsf] ;'wf/n]

/fh:j ;+u7gsf] 5ljnfO{ kf/bzL{, ;bfrf/L Pj+ pQ/bfoL agfpg ;s]sf] 5}g .

-u_ /fh:j ;+u7gx¿ 1fg / zLkdf cfwfl/t (Knowledge and skill based) ;+u7gsf ?kdf :yflkt x'g ;s]sf 5}gg\ . ljutsf ;'wf/sf k|of;x¿

-/fh:j ;d"xsf] u7g nufot_ sdhf]/ (Diluted) x'Fb} uPsf 5g\ . nf]s

;]jf cfof]usf] 5gf}6 k|s[of, /f=k|=tf= s]Gb|af6 lbOg] tflnd, sd{rf/L ;?jf

k|s[of / j[lQ ljsf; k4lt, ;d"x aflx/ nluPsf] /f=k|=k|yd >]0fLsf] kb /

a]nf a]nfdf b]lvg] /fh:j ;d"x lj36gsf] bafa, cfw'lgs k|ljlw (ICT) n]

Nofpg] k|0ffnLut ;'wf/nfO{ xn'+uf] ?kdf lng] k|j[lQ / …1fg / zLkÚ df ug]{

nufgLsf] ckof{Kttf oL r'gf}tLsf nIf0fx¿ x'g\ .

~ 11 ~


-3_ ahf/ ;'xfpFbf] tnjdfgsf] cefj, Ifdtf, zLk / sfo{ ;Dkfbgsf] cfwf/df pko'Qm kfl/>lds÷k|f]T;fxgsf] ckof{Kttf csf]{ r'gf}tL xf] h;n] ubf{ Psflt/ pRr bIftf ePsf JolQmx¿ lgo'Qm ug{ jf ydf}tL ug{ ;lsb}g eg] csf]{lt/ b:t'/L÷alS;; / cGo e|i6frf/hGo s[ofsnfk lgoGq0f ug{ Jojxf/df sl7gfO /x]sf] 5 .

-ª_ k|0ffnLut÷Joj;flos k|s[ofut (According to business process) tyf Jofkf/ ;xhLs/0f÷s/bftf d}qL ;'wf/x¿nfO{ Jojxf/df÷sfof{Gjog :t/df ;xh agfpg / ;+:yfut ug{ (Institutional penetratioin) jf cfw'lgs k|ljlw (ICT) ;+ut (Compatible) sfo{ k4lt (Work-fl ow) sf] ljsf; ug{ tb\g'?ksf] ;u7g ljsf; cfjZos kb{5 . of] lg/Gt/ rnL /xg] ;f+u7lgs÷;+/rgfut ;'wf/sf] k|s[of klg xf] . ljBdfg ;+u7g 9fFrfn] oL ;j} ;'wf/nfO{ ;d]6\g (Cope ug{) ;Sb}g .

-r_ ;"rgf / tYof+ssf] /fh:j ;+u7gleq tyf aflx/L lgsfox¿ -h:t} a}+sx¿, jfl0fHo÷pBf]u ljefux¿_ ;Fu ;d'lrt cfbfg–k|bfg (Data Exchange) x'g ;ls/x]sf] 5}g, cy{k"0f{ (Meaningful) ;"rgfsf] lgdf{0f x'g ;ls/x]sf] 5}g, ;"rgf a'e\mg] Ifdtfdf sdL 5 / /fh:j ljefux¿ leq ;"rgfsf] PsLs/0f (Data Integration) jf Pp6} ;"rgf k|ljlw ;+/rgf (Data Platform) lgdf{0f÷ljsf; x'g afFsL 5 . of] sfo{n] klg df}h'bf ;+u7g 9fFrfleq kl/jt{gsf] dfu ub{5 .

-5_ ;f+u7lgs ljsf; (Organizational Development, OD) sf] sfo{;"rLnfO{ k|of]usf] ?kdf (Experimentation) tyf Ps ;dosf] k|of; (One time effort) sf] ?kdf dfq lng] k|j[lQ 5 . o;n] lg/Gt/ ;'wf/sf] ;+efjgfnfO{ 5]Sb5 . ljefuLo ;'wf/x¿ dfq ubf{ of] vl08t (Compartmental) k|efj lbg] ePsf] 5 tyf ;du| pknlJw (Synergy effect) lbg ;s]sf] 5}g .

-h_ /fh:j k|zf;gdf /fhgLlts x:tIf]k ug]{ ul/Psf] / /fhgLlts/0f ul/Psf] cfIf]kx¿ 5g\ . sd{rf/L ;+u7gx¿ -6«]8 o'lgogx¿_ sf] bjfj tyf /fhgLlts lg0f{ostf{x¿sf] bjfj (Likes and dislikes sf] cfwf/df) vf; u/L sd{rf/L ;?jf / sfof{no Joj:yfkgdf kg]{ u/]sf] u'gf;fx¿ alnof 5g\ . o;n] ubf{ s/ sfg'gx¿n] /fh:j ljefunfO{ c4{–:jfoQ ;+u7g (Agency) sf] ?kdf

kl/sNkgf u/] klg Jojxf/df ljefuLo g]t[Tjx¿ To;f] ug{ ;Ifd 5}gg\ .

-em_ s/bftf÷Joj;foL÷;]jfu|fxLsf] gh/df s/ k|zf;g / /fh:j ;+u7gx¿

s/bftf–d}qL 5}gg\, ;dGofo ub}{gg\, /fh:j nIo af6 cg'ko'Qm 9+un]


~ 12 ~

cg';"rLx?

kl/rflnt x'G5g\, s/bftfsf] ;]jfk|lt cfs[i6 x'Fb}gg\, Joj;foLn] s/ ltg{

ug'{ kg]{ ;do / /sdsf] nufgL 36fpg tTk/ 5}gg\ tyf gful/sk|lt ;Ddfg

bzf{pg] ub}{gg\, ltgLx¿k|lt lhDd]jf/ 5}gg\ (Not accountable towards taxpayer) . oL u'gf;fx¿ lxhf] klg lyP / tdfd ;'wf/sf jfjh'b cfh

klg 5g\ . clxn];Ddsf] ;'wf/x¿ …s/bftf ;]jfÚ sf b[li6n] ;txL b]lvPsf]

u'gf;fx¿ 5g\ .

-`_= s/ ;+sng nfut 36fpg' (Tax effort) / ldtJolotf Nofpg' ;'wf/sf]

dxTjk"0f{ p2]Zox¿ x'g\ . s"n ufx{:y pTkfbgsf] t'ngfdf /fh:j ;+sng

a9fpFb} n}hfg' csf]{ 7"nf] r'gf}tL xf] . d"No j[l4 / cfly{s j[l4 ;Fu} s/

;+sngdf j[l4 x'g' t cfjZos 5Fb}5, s/sf] bfo/f lj:tf/ ug]{, a}+lsª

;]jfsf] lj:tf/åf/f gubdf cfwfl/t cgf}krfl/s cy{tGqsf] ;+s'rg u/L

s/ nfUg] If]q / sf/f]jf/af6 sfg'g cg';f/ s/f/f]k0f u/L s/ ;+sng ug]{

r'gf}tLx¿ cem dxTjk"0f{ 5g\ . ;xL jLn ljhssf] cEof; sfof{Gjogdf

Nofpg], bfo/fdf cfpg grfxg], 36L sf/f]jf/ b]vfpg], sd s/ ltg]{, e'm7f]

ljj/0f lbg], hfn;fhL ug]{, aSof}tf /fVg], d'2f dfldnfdf w]/} ;do nfuL

s/ ;+sng gx'g] nufotsf r'gf}tLx¿sf] ;fdgf ug{ r':t / bIf tyf

k|efjsf/L ;+u7g 9fFrfsf] lg/Gt/ ljsf; ug'{ cfkm}df r'gf}tL / cj;/

b'j} xf] .

!!= o;y{, ;du|df /fh:j ;+u7gdf ;'wf/sf] /0fgLlts lbzf to ug{ lgDg

cfjZostfx¿ 5g\ M

-s_ hjfkmb]lxtfsf] ;'kl/eflift :ki6tf M

cy{ dGqfno÷cy{ dGqL / g]kfn ;/sf/k|lt, ;+;bk|lt, ;+j}wflgs c+ux¿sf]

lgu/fgLk|lt, ljefux¿aLrdf cfk;L (Horizontal accountability), dftxt

sfof{nox¿k|lt / tL aLrdf, cGo lgsfo÷;+u7gx¿k|lt Pj+ ;/f]sf/jfnf

Joj;foL÷s/bftf÷gful/sk|lt .

-v_ e|i6frf/ lgoGq0f, g}ltstf k|j4{g, cgfjZos cf/f]ksf] eoaf6 Jojxfl/s

pGd'lQm .

-u_ ;+3Lo ;+/rgfsf] lgdf{0f;Fu tfbfTDotf .

-3_ ;'kl/eflift sfo{ut, ;~rfng :t/ (Operational) sf] :jfoQtf (Autonomy); ah]6 hgzlQm / k|0ffnLut :jfoQ ;+/rgf .

~ 13 ~


-ª_ /fh:j pTkfbgzLntf, bIftf, ldtJolotf, cfw'lgs ;"rgf k|ljlwut (ICT) k|0ffnLx¿;Fu PsfTdtf, eljiosf cfjZostfk|lt ;+j]bgzLn 9fFrf lgdf{0f (Futuristic structure) .

-r_ s/bftf÷;]jfu|fxLsf] ;]jfk|lt ;dk{0f, ;]jf efjsf] ;jf]{kl/tf, ;dGofok"0f{ s/f/f]k0fsf] dxTj cfTd;ft ug]{ ;+/rgf .

-5_ pRrtd tx (Apex level) df ;+of]hg / sfo{ ;+rfng tx (Operational level) df sfo{ a}lzi6\otfsf cfwf/df tyf ;]jfu|fxLnfO{ ;'netfsf cfwf/df k[ySsLs[t :yfgLo / ljifout sfof{nox¿ (Functionally diversifi ed and taxpayer's need based offi ces) sf] :yfkgf . 7"nf / lglZrt k|s[ltsf s/bftfx¿nfO{ …Psåf/ k|0ffnLÚ df cfwfl/t ;]jf åf/x¿sf] lgdf{0f (One window offi ces) .


~ 14 ~

cg';"rLx?

;'emfjx¿

;du| ;f+u7lgs ;'wf/sf] sfo{lbzf

!@= /fh:j ;+u7gdf ;du| ;'wf/sf nflu -s_ ljBdfg s]Gb|Lo ;+u7gsf] ;fdfGo

lg/Gt/tf, -v_ k"0f{tof /fh:j k|zf;gsf kbflwsf/Lx¿ /x]sf] s]Gb|Lo /fh:j

af]8{sf] u7g, -u_ c4{–:jfoQtf ;lxtsf] / lj1x¿ Pj+ cGo lgsfoaf6 kb]g

;b:ox¿ ;d]t /x]sf] s]Gb|Lo /fh:j af]8{sf] u7g tyf -3_ :jfoQtf ;lxtsf]

/fh:j k|flws/0f -g]kfn /fi6« a}+s em}+_ sf] u7g u/L $ j6f ljsNkx¿ /x]sf]

;'emfj cfufdL v08df lbOPsf] 5 . oL ljsNkx¿ Ps kl5 csf]{ nfu" ug{

;lsg] u/L -s_ af6 -v_, -v_ af6 -u_ / pko'Qm b]lvP % jif{kl5 -u_ af6

-3_ df hfg ;lsg] u/L ;doj4 sfo{of]hgfsf] ;'emfj klg To;kl5sf v08df

ul/Psf] 5 .

!#= o; v08df pk/f]Qm -s_, -v_, -u_ jf -3_ ljsNkdf hfFbf jf ;du| ;'wf/sf]

sfo{of]hgf cjnDag ubf{ ckgfpg' kg]{ ;du| ;f+u7lgs ;'wf/sf] tTsfnLs

sfo{lbzf (Immediate action steps for organizationl reforms) af/] ;'emfj

ul/Psf] 5 M

-s_ /fh:j ;+u7gx¿nfO{ sfo{ ;~rfng :t/df :jfoQtf k|bfg ul/g' kb{5 .

df}h'bf s/ sfg'gx¿n] s/ ;DaGwL lg0f{ox¿ ug]{ clwsf/ k|bfg u/] klg

;du| /fh:j ;+u7g 9fFrf / k|zf;lgs k|s[ofx¿ jf/] Ps?ktf x'g] u/L

tyf sfo{ k4ltx¿sf] lgwf{/0f Pj+ cfk;L tfbfTDotf x'g] u/L JofVof

u/]sf] 5}g . o;y{ s/ k|zf;g÷/fh:j k|zf;g sfg'gsf] lgdf{0f x'g h?/L

5 . s]Gb|Lo /fh:j af]8{÷/fh:j k|flws/0f sfg'g gag] klg cy{ dGqfno,

/fh:j ljefux¿ tyf sfof{nox¿ Pj+ ;f]sf ;xof]uL lgsfo -h:t} df}h'bf

/f=k|=tf=s]Gb|_ sf] cGt;{DaGw, e"ldsf, lhDd]jf/L / sfo{If]q, sd{rf/L ;+u7g,

ljQLo Joj:yf, k|0ffnL Joj:yfkg, ;"rgf÷;~rf/ k|ljlw (ICT) sf] k|of]u

cflb ljifodf sfg'gL ;+/rgf ;lxtsf] :jfoQtf k|bfg ul/g' kb{5 . ;du|

~ 15 ~


/fh:j gLlt lgdf{0f cy{ dGqL÷cy{ dGqfnosf] sfo{ If]q eP klg /fh:j

k|zf;gsf] lhDd]jf/L ;lxtsf] :jfoQtfsf] ;d'lrt Joj:yfkg x'g' h?/L 5 .

:jfoQ k|zf;g cGt/ut d"ntM lgDg cjojx¿ ;fd]n x'g'kb{5 M

-!_= ljQLo :jfoQtf M nfutsf] cfwf/df ;+u7g÷;+u7gx¿nfO{ k'Ubf] sfo{

;~rfng vr{ . ;fy} lglZrt ;"qsf] cfwf/df -glthfd"ns ;"rsx¿sf]

dfkg u/L_ yk sfo{ ;Dkfbgsf nflu k|f]T;fxg (Incentives) /sd .

ef}lts÷k|ljlw (ICT) / s/bftf ;]jfsf nflu yk >f]t . nfOg cfO6d

ah]6sf] ;§f sfo{ut cfwf/df Psd'i6 ah]6 .

-@_= hgzlQm Joj:yfkgdf :jfoQtf M sd{rf/L egf{, tflnd, zLk ljsf;,

j[lQ ljsf;, ;?jf, sfo{ut cg'ejsf nflu Job rotation, hgzlQm

of]hgf th'{df / sfof{Gjog, /f=k=k|yd >]0fL jf ljefuLo k|d'v :t/;Dd

sfo{ j}lzi6\otfsf] cfwf/df /fh:j ;]jf÷;d"xsf] lgdf{0f, pk–;d"xx¿sf]

u7g nufotsf] ljifodf ;fdfGotof ;f+u7lgs :jfoQtf . nf]s ;]jf

cfof]un] egf{sf nflu k/LIffx¿ lnP klg z}lIfs of]Uotf / Ifdtf

lgwf{/0f Pj+ kf7\oqmd lgwf{/0fdf ;+u7gsf] lg0ff{os e"ldsf /xg' kb{5 .

-#_ sfo{ ;~rfngdf :jfoQtf M sfo{ut, k|s[of / k|0ffnLut, /0fgLlt /

of]hgf lgdf{0f k|s[ofdf ;+u7gsf] :jfoQ e"ldsf /xg' kb{5 .

-$_ ;f+u7lgs :jfoQtf M /fh:j ljefux¿sf] Pp6f 5ftf ;+u7g lgdf{0f

u/L ;f]nfO{ JolQm ;/x dfGg], gfln; nfUg], ;f]n] d'2f xfNg ;Sg], cfˆg}

5fk x'g], ;f+u7lgs PsLs/0f tyf ;du| ljsf; (OD) sf nflu of]hgf

agfO{ ;~rfngdf Nofpg :jfoQtf k|bfg ul/g' kb{5 . /fh:j ;+u7g÷

;+u7gx¿sf] c? ;+u7g, lgsfox¿ -cy{ dGqfno÷dGqL ;d]t_ ;Fusf]

cfj4tf / ;Dks{ k|s[of (Linkages) :ki6 kl/eflift x'g' kb{5 .

-v_ /fh:j ;+u7gx¿sf] lhDd]jf/L / pQ/bfloTj tyf cGo ;+u7g;Fusf] ;DaGw

:ki6 kl/eflift x'g' kb{5 . vf; u/L lgDg s'/fx¿nfO{ ;'wf/sf] sfo{lbzfdf

;d]6\g' kb{5 M

-!_ lhDd]jf/L, pQ/bfloTj / cGt/ ;DaGw jf/] sfg'gL dfu{bz{g .

-@_ g]kfn ;/sf/ k|lt ;fdfGotof / cy{ dGqL÷cy{ dGqfno k|lt vf;u/L

(Specifi cally) lhDd]jf/L tf]lsg' kb{5 . cy{ dGqL dfkm{t\ ;+;b k|ltsf]

pQ/bfloTj (Answerable) kl/eflift ul/g' kb{5 . cGt/ ;+u7g /


~ 16 ~

cg';"rLx?

dftxt sfof{no k|lt÷cfk;sf] cGt;{DaGw / lhDd]jf/L :ki6 ul/g'

kb{5 . ;+j}wflgs lgsfox¿n] dfUg] ;"rgf, ljj/0f / /fh:j ;+u7gx¿

-/f=c=lj=nufot_ sf] e"ldsf :ki6 x'g'kb{5 .

-#_ j[xb\ ?kdf g]kfnL hgtf, ;/f]sf/jfnf / ;]jfu|fxL÷Joj;foL÷s/bftf

k|lt /fh:j ;+u7gsf] pQ/bfloTj /xg] u/L lhDd]jf/Lx¿ kl/eflift

ul/g' kb{5 . ;+u7gsf] kf/bzL{tf, ;dGoflostf (Fairness), OdfGbf/Ltf

(Integrity), bIftfk"j{s ;]jf / s/bftfsf] s/ ltg{ nfUg] nfutdf

s6f}tL k|ltsf] k|ltj4tf :ki6 ul/g' kb{5 .

-u_ ;f+u7lgs ;'wf/sf] sfo{lbzf cfw'lgs sDKo"6/ k|ljlw÷;"rgf tyf ;~rf/

k|ljlw (ICT) sf] k|of]uåf/f k|zf;gnfO{ r':t, :jrflnt (Automated), bIf, 1fg

/ hfgsf/Ldf cfwfl/t, s/bftf / s/ k|zf;gsf] k|ToIf ;Dks{sf] Go"gLs/0f,

…O–;'zf;gÚ (E-governance) df cfwfl/t tyf s/bftfd}qL jftfj/0fsf]

lgdf{0f pGd'v agfO{g' kb{5 . ;"rgf cfbfg–k|bfg tyf PsLs[t÷;femf

;"rgf ;+/rgf (Data exchange and integrated common data framework) lgdf{0fnfO{ k|f]T;fxg ug]{ / k|ljlwd"ns sfo{ k|0ffnL÷dfgj ;+:ffwgsf]

ljsf;nfO{ k|fyldstf lbg] ;f+u7lgs ;'wf/ x'g'kb{5 .

-3_ /fh:j k|x/L ;+u7gsf] lgdf{0f / ljsf;, s/ lg0f{osf] sfof{Gjog, s/

ltg{ jfWo ug]{ kl/l:yltsf] lgdf{0f, s/ rf]/LnfO{ b'?T;fxg ug]{ cg';Gwfg

k|s[ofdf hf]8 lbg] :jfoQ lgb]{zgfnox¿ / sfof{nox¿sf] ;f+u7lgs ljsf;

(OD of Enforcement/Intelligence Directorates) df hf]8 lbOg' kb{5 .

-ª_ sfo{ g}ltstf / ;bfrf/ k4lt kfngf O{sfOx¿ (Ethics Units) sf] u7g,

cfGtl/s n]vf k/LIf0f, cg'udg / lgoGq0fdf hf]8 lbg] / e|i6frf/

Go"gLs/0fdf an k'¥ofpg] cfGtl/s O{sfOx¿sf] ljsf; tyf ;f]nfO{ ;xof]u

k'¥ofpg] k4ltx¿sf] lgdf{0f / ;+:yfut ljsf;df hf]8 lbg] s]Gb|Lo ;+u7g

9fFrfsf O{sfOx¿sf] lgdf{0f / ljsf; ul/g' kb{5 . o:tf s]Gb|Lo O{sfOx¿sf]

5'§} ;f+u7lgs ljsf; ub}{ tnsf sfof{no;Dd lgu/fgLdf /fVg] / ;f]em}

;+u7g k|d'vnfO{ k|ltj]bg ug]{ k4ltsf] ljsf; ul/g' kb{5 . :jtGq d"Nof+sg

;ldlt÷O{sfOx¿ (Independent Evaluation Committees/Units) sf] u7gåf/f

;du| /fh:j k|zf;gsf] glthfsf] ;j]{If0f / ;'wf/sf ;Defjgfx¿sf] lg/Gt/

vf]hLdf hf]8 lbOg' kb{5 . ;fy} eljiodf r'gf}tLx¿sf] klxrfg u/L ;fdgf

ug{ ;Sg] ;f+u7lgs ljsf;sf nflu cg';Gwfg / ljsf; (R & D) df hf]8

lbOg' kb{5 .

~ 17 ~


-r_ k"jf{b]z hf/L ug]{, k|zf;lgs ;'g'jfO ug]{, k'g/fjnf]sg ug]{ Pj+ ;+u7gleq k'g/fj]bg -Goflos k|s[lt jf sfg'gL JofVofsf] k|Zg jfx]ssf_ ;'Gg] s]Gb|Lo :t/sf] -cGt/ ljefuLo / sfg'g÷n]vf ;b:ox¿ /x]sf]_ c4{–Goflos :jfoQ t/ /fh:j ljefu÷;+u7gleq /x]sf] -h:t} cy{ dGqfno, /fh:j ;lrj cGt/ut jf af]8{ cGt/ut_ k'g/fjnf]sg ;ldlt u7g ul/g' kb{5 . To;} u/L xfnsf] s/ km5\of}{6 cfof]u k4lt k'g/fjnf]sg u/L /fh:j ;+u7gleq} s/ km5\of}{6 ;ldlt aGg ;Sg] u/L ;f+u7lgs ;'wf/x¿ ul/g' kb{5 .

-5_ ljlzi6Ls[t ;]jfx¿sf] ljsf;, ;f]xL cg';f/sf] s]Gb|Lo / sfo{ ;~rfng :t/sf sfof{nox¿sf] ;+u7g 9fFrfdf ;'wf/ NofOg' kb{5 . cGt/ ljefuLo ;dfg ;]jfx¿sf nflu 5'§} PsLs[t lgb]{zgfnox¿÷s]Gb|x¿÷tflnd Ps]8]dLx¿, 8f6f ;]G6/x¿, s/bftf ;]jf s]Gb|x¿ -PsLs[t–Psåf/ k|0ffnLsf_, ;"rgf s]Gb|x¿, k|fb]lzs÷If]qLo sfof{nox¿sf] :yfkgf ul/g' kb{5 . s]Gb|Lo :t/df ;+u7gsf] PsLs/0f / lkmN8df ljlzi6Ls[t / ;]jfu|fxLnfO{ cg's"n kg]{ sfof{nox¿sf] :yfkgf ul/g' kb{5 . 7"nf s/bftf sfof{nox¿n] eG;f/ nufotsf ;j} ;]jf sfo{x¿ Psåf/ k|0ffnLaf6 k|bfg ug'{ kb{5 . sf7df8f}+ pkTosfdf …demf}nf s/bftf sfof{noÚ sf] :yfkgf jf/] ;DefJotf x]l/g' kb{5 .

-h_ s/gLlt cWoog, ljZn]if0f / cg';Gwfgdf hf]8, ;/f]sf/jfnfx¿ / lj1x¿;Fu gLltut k/fdz{ / ;Djfbsf] lg/Gt/ cEof; lglZrt cjlwx¿df s/bftf ;Gt'li6 ;j]{If0f, l:y/ / cg'dfgof]Uo gLltut kf/blz{tf (Stable policy regime) tyf ;du| gLltut ;'wf/nfO{ ;xof]u k'Ug] u/L s]Gb|Lo /fh:j ;+u7gdf dxfzfvf÷O{sfOx¿sf] ljsf; ul/g' kb{5 .

-em_ cfufdL ;+3Lo ;+/rgfnfO{ Wofgdf /fvL s]Gb|Lo, k|fb]lzs / :yfgLo /fh:j ;+u7gsf] ljsf; ul/g' kb{5 .

-`_ ;du|df /fh:j ;+u7gsf] ljsf; r':t (Smart), bIf (Effi cient), ldtJooL (Economical), /fh:j pTkfbsTjnfO{ Wofgdf /fVb} s/bftfd}qL, cfw'lgs ;"rgf÷;~rf/ k|ljlw (ICT) / 1fg÷zLko'Qm hgzlQmnfO{ ;+u7gsf] d]?b08sf] ?kdf :jLsfb}{ kf/bzL{, :ki6 hjfkmb]lxtf / lhDd]jf/Lsf ;fy c4{–:jfoQ ;+u7g lgdf{0ftkm{ pGd'v x'g' kb{5 .


~ 18 ~

cg';"rLx?

;du| ;+u7g 9fFrfsf ljsNkx¿

!$= dfly v08 !@ df pNn]v u/] em} /fh:j ;+u7gsf] efjL :j?ksf ;DaGwdf $

ljsNkx¿ ;'emfj ul/Psf 5g\ . oL ljsNkx¿ sfof{Gjog ubf{ Psaf6 csf]{df

hfg g;lsg] vfnsf (Mutually exclusive) xf]Ogg\ . a? sfof{Gjogsf] ;lhnf]sf

nflu klxnf] ljsNk z'?df -cfufdL jif{g}_ sfof{Gjog ug]{, ;f] sfof{Gjogsf]

;kmntf x]/L / ;+:yfut cfwf/ tof/ eP kl5 !÷@ jif{kl5 bf];|f] ljsNk

sfof{Gjog ug]{ / ;f]sf] klg ;kmntf x]/L / ;+:yfut cfwf/ tof/ ePkl5

csf]{ @÷# jif{kl5 t]>f] ljsNk nfu" ug]{ u/L ljsNkx¿sf] sfof{Gjog ;f]kfg

(Implementation ladder) sf] ?kdf x]g{ ;lsG5 . kfFr jif{kl5 t]>f]sf] ;§f ;f]em}

rf}yf] ljsNk nfu" ug{ klg ;lsG5 jf t]>f]sf] sfof{Gjog ;dLIff u/]/ dfq rf}yf]

ljsNkdf hfg klg ;lsG5 jf tTsfnLg kl/l:ylt / ;du| ;+/rgfut / lghfdtL

;]jfsf] bIftf x]/L rf}yf] ljsNk nfu" g} gug]{ lg0f{o klg pko'Qm 7xl/g ;Sb5 .

!%= ;'emfjsf oL s'g} klg ljsNk nfu" ug{ pRr /fhgLlts txsf] :jfldTj, ;dy{g /

k|f]T;fxg cfjZos kg]{5 . ;fy} sd{rf/L g]t[Tj txsf] ;xof]u, ;dy{g / :jfldTj

cfjZos kg]{5 . ;fwg >f]tdfly z'?sf jif{x¿df yk ef/ kg]{5 . ;+ljwfg lgdf{0f

k|s[ofsf] l9nf ;':tL / ;+3Lo ;+/rgf lgdf{0fsf] cGof}ntfn] /fh:j ;+u7gsf]

;'wf/df klg hf]lvd / clglZrttf Nofpg] ;+efjgf 5 .

!^= z'?sf] ljsNkM klxnf] ljsNkM ljBdfg s]Gb|Lo ;+u7gsf] ;fdfGo ;'wf/ ;lxtsf]

lg/Gt/tf M

-s_= /fh:j ;lrj ;lxtsf] cy{ dGqfnosf df}h'bf /fh:j ;DaGwL dxfzfvfx¿,

ljefux¿ tyf sfof{nox¿sf] df}h'bf ;+u7g 9fFrf -;'wf/sf] qmddf /x]sf

9fFrfx¿ ;lxt_ nfO{ xfnsf] nflu ;fdfGo ;'wf/ ;lxt -cfufdL !÷@ jif{_

lg/Gt/tf lbg] klxnf] ljsNk xf] . t/ o;df s]xL ;d;fdlos / dflysf] v08

!# df pNn]lvt ;'wf/sf] tTsfnLs sfo{lbzfl;t d]n vfg] u/L ;'wf/x¿

k|:tfljt ul/Psf 5g\ . of] lg/Gt/tfsf] ;f+u7lgs :j?kdf ;'wf/ ;lxtsf]

k|:tfljt s]Gb|Lo ;+u7g 9fFrf cg';"rL–$ df ;dfj]z ul/Psf] 5 .

-v_= of] ;fdfGo ;'wf/ ;lxtsf] lg/Gt/tfsf] 9fFrf nfu" ubf{ ljBdfg k|zf;lgs÷

k|0ffnLut ;'wf/sf k|of;x¿nfO{ tLj|tf (Accelerated) lbg ;'emfj ul/G5 .

-u_= gofF ;+ljwfg / ;+3Lo 9fFrfsf] k|zf;lgs ;+/rgf 6'+uf] gnfu];Dd

ljBdfg /fh:j ;+u7gdf tTsfn Jofks k'g;{+/rgf gug]{ x]t'n] of] ;'emfj

ul/Psf] xf] .

~ 19 ~


-3_= ;du| lghfdtL ;]jfsf] ;+/rgfut ;'wf/;Fu PsLs/0f x'g] u/L /fh:j

;+u7gdf ;'wf/ Nofpg k|:tfljt ul/Psf] 5 .

-ª_= g]kfn /fh:j ;]jf u7g ug]{ k|of; ug]{, / ;f] tTsfn x'g g;s]df /fhkqf+lst

k|yd >]0fL;Dd ;d"xLs[t x'g] u/L tyf s/ / eG;f/ b'O{ pk;d"x /xg] u/L

/fh:j ;d"xsf] lj:tf/ ug{÷k'g;{+ul7t ug{ ;'emfj ul/Psf] 5 . nf]s ;]jf

cfof]un] ;]jf k|j]z txsf] k/LIff ln+bf /fh:j ;d"xsf] nflu 5'§} yk !

kq -/fh:j sfg'g, /fh:j n]vf / k|zf;g, /fh:j gLlt_ sf] k/LIff lng] /

sfg'g, jfl0fHo zf:q Pj+ cy{zf:q h:tf ljifosf] cWoog -:gfts_ nfO{

;]jf k|j]zsf nflu clgjfo{ ug{ ;'emfj ul/G5 .

-r_= sfo{;Dkfbg ah]6 tyf sfo{ ;Dkfbg k|f]T;fxgnfO{ cem a9L k|efjsf/L

agfpg ;'emfj ul/G5 . sfo{ ;Dkfbg k|f]T;fxg ;'ljwfnfO{ bf]Aa/ ug{

-;fljse}m_ ;'emfj ul/G5 . s"n sfo{ ;Dkfbgsf] PsLs[t dfkgsf] cfwf/df

k|f]T;fxg /sdsf] %) k|ltzt /sd k|bfg ug]{ / jf+sL %) k|ltzt /sdnfO{

dxTjk"0f{ / ljlzi6 sfo{x¿ -h:t} s/bftf ;]jf, ICT sf] k|of]u, k'/fgf]

aSof}tf c;'nL cflb_ df 5'§f5'§} pknlJwsf nflu 5'§f5'§} k|bfg ug]{ u/L

;'wf/ ug{ ;lsG5 . To:t} gsf/fTds Score cfPdf ;sf/fTds Score sf] /sd /f]Ssf ug{ ;lsG5 .

-5_= k|s[ofut÷k|0ffnLut PsLs/0f, ICT df hf]8, ;"rgf PsLs/0f / cfbfg

k|bfg k|s[ofsf] k|efjsfl/tf (Data integration and exchange) df hf]8 lbg

;'emfj ul/G5 . o;sf nflu dGqfnodf ;"rgf k|ljlw dxfzfvf u7g ug]{ /

PsLs[t Data Centers sf] lgdf{0f ug{ ;'emfj ul/G5 .

-h_= /fh:j ;lrj dftxt /fh:j k/fdz{ ;ldlt, /fh:j gLlt dxfzfvf, /fh:j

k|zf;g dxfzfvf, sd{rf/L k|zf;g / hgzlQm ljsf; dxfzfvf, ;"rgf /

;~rf/ k|ljlw (ICT) tyf s]Gb|Lo /fh:j tYof+s e08f/0f (Central Revenue Database) dxfzfvf /fVg ;'emfj ul/Psf] 5 . /fh:j gLlt dxfzfvfn]

k|ToIf s/, ck|ToIf s/ tyf u}x| s/ gLlt ;DaGwL zfvfx¿ ;dflxt

ug]{5 . /fh:j k|zf;g dxfzfvfn] /fh:j cg'udg, ljefuLo ;'kl/j]If0f

tyf ;~rfng, sfo{ ljlw ;'wf/ zfvfx¿ x]g]{5 . sd{rf/L k|zf;g / hgzlQm

ljsf; dxfzfvfn] oL s'/fx¿sf] cltl/Qm cfGtl/s lgoGq0f / ;bfrf/

sfod ug]{ sfo{x¿÷k4ltx¿sf] ljsf; klg ug]{5 . To;}u/L ;"rgf / ;~rf/

k|ljlw dxfzfvfn] s/bftf ;]jf tyf ;f]sf nflu ug'{ kg]{ ;'wf/fTds sfo{x¿

klg ug]{5 .


~ 20 ~

cg';"rLx?

-em_ /fh:j ;lrj cGt/ut df}h'bf ljefu÷s]]Gb|x¿sf cltl/Qm /f=k|=tf=s]Gb|

dftxt /xg] u/L Tax Academy, eG;f/ tflnd s]Gb|, /fh:j cg';Gwfg

tflnd s]Gb|x¿ ;~rfng ug{ ;'emfj ul/G5 . ;]jf k|j]z tflnd ! jif{sf] x'g'kg]{

/ cfjZostf cg';f/ ljifout ljlzi6 tflndx¿÷k'gtf{huL tflndx¿

;~rfng ug{ ;'emfj ul/G5 . /f=k|=tf=s]Gb|nfO{ Center of Excellence sf]

?kdf ljsf; ug{, s/ gLlt cg';Gwfgdf s]lGb|t ug{ tyf dftxt / cfj4

tflnd ;+:yfx¿sf] lgofds lgsfosf] ?kdf sfo{ ug{ ;'emfj ul/G5 .

-`_= /fh:j k|x/Lsf] 5'§} ;+u7g÷k|wfg sfof{no tof/ u/L /fh:j ;lrj dftxt

/fVg ;'emfj ul/G5 . /fh:j cg';GWffg ljefuaf6 cj}w ljb]zL d'b|fsf]

sf/f]jf/ lgoGq0f ug]{ sfo{ lemsL ;DklQ z'4Ls/0f cg';Gwfg ljefu

(Department of Money Laundering Investigation) nfO{ lbg ;lsg] af/]df

;DefJotf klxNofpg ;'emfj ul/G5 .

-6_= ljefux¿sf] cf–cfˆgf] of]hgf cg';f/ :yfgLo / ljlzi6Ls[t /fh:j

sfof{nox¿ -h:t} PCA Offi ce, LTO) sf] ;+u7g 9fFrfdf ;'wf/ Nofpg

/ sfo{ut (Functional) sfo{ ljefhgnfO{ k|f]T;fxg ug{ ;'emfj ul/G5 .

ljutdf sfo{ut sfo{ ljefhgnfO{ lkmtnf] jgfpg] (Dilute) sfo{ ul/Psf]nfO{

;Rofpg ;'emfj ul/G5 . s/bftf ;]jf O{sfOx¿nfO{ Front Offi ce/One Window sf] ?kdf -eG;f/ k|zf;gsf nflu ;d]t_ ljsf; ug{ / Hofbf ;]

Hofbf 7fpFdf lj:tf/ ug{ ;'emfj ul/G5 . LTO h:t} sf7df8f}+ pkTosfdf

Medium Taxpayer Offi ce (MTO) vf]Ng k|of; ug{ ;'emfj ul/G5 .

-7_= PCA / Tax Audit nfO{ ufeL tyf lj1x¿sf] ;d"x (CA / Tax Lawyers) /fvL Tax Audit Offi ce agfpg ;lsg] ;+efjgf x]g{ ;'emfj ul/G5 . ;fy}

aSof}tf s/ -eG;f/ ;d]t_ c;'nL ug{ clwsf/ ;DkGg 5'§} sfof{no u7g

tkm{ dgg ug{ ;'emfj ul/G5 . s/ sfof{Gjog lgb]{zgfno (Tax Enforcement Directorate) u7g tkm{ ;DefJotf cWoog ug{ ;'emfj ul/G5 . s/bftfsf]

;"rgfx¿ -eG;f/ ;d]t_ PsLs[t ?kdf ;+sng ug{ / Joj:yfkg ug{

tyf Pp6} s]Gb|af6 ;j} /fh:j lgsfonfO{ ;"rgf ljt/0f ug{ -cfjZostf

cg';f/_ PsLs[t /fh:j ;"rgf e08f/0f s]Gb| (Database Center) u7g tkm{ k|of; ug{ ;'emfj ul/G5 . xfnnfO{ of] ;'wf/ cfly{s P]gåf/f klg Nofpg

;lsG5 .

-8_= s/ sfg'gx¿df ;'wf/ u/L /fh:j ;lrj / dGqfnodf /x]sf] /fh:j ;+u7gsf]

clwsf/ / bfloTj jf/] pNn]v ug{ ;'emfj ul/G5 .

~ 21 ~


!&= bf];|f] ljsNk M /fh:j s]Gb|Lo ;+u7gsf] ?kdf s]Gb|Lo /fh:j af]8{sf] u7g

-k"0f{tof ;/sf/L kbflwsf/Lx¿ /x]sf] cy{ dGqfnosf] ;+u7g_ M

-s_= v08 !^ df pNn]v eP em} ;f+u7lgs ;'wf/sf] jt{dfg sfo{x¿nfO{ lg/Gt/tf

/ ltj|tf lb+b} ;'wf/sf] sfo{lbzfdf pNn]lvt ;'wf/x¿nfO{ sfof{Gjog ug{

;'emfj ul/G5 . ;fy} cy{ dGqfno cGt/ut s]Gb|Lo /fh:j af]8{ u7g ug{

;'emfj ul/G5 .

-v_= s]Gb|Lo /fh:j af]8{sf] of] df]8]ndf xfnsf ljefuLo lgsfox¿ ;fdfGotof

oyfjt\ sfo{/t /xg]5g\ . t/ oL ljefu÷lgsfox¿ /fh:j af]8{ cGt/ut

/xg]5g\ . /fh:j af]8{ Ps P]g cGt/ut :yflkt x'g]5 . of] af]8{ cy{ dGqfno

cGt/ut ;du| /fh:j k|zf;g ;+rfng ug]{ / ;f] k|lt pQ/bfoL x'g] Ps

s]Gb|Lo lgsfosf] ?kdf /xg]5 . /fh:j ;lrj o;sf] cWoIf÷k|d'v x'g]5g\ .

o;df xfnsf /fh:j ljefusf -/f=k|=tf= s]Gb| ;d]t_ ;j} k|d'vx¿ ;b:o

x'g]5g\ / ;fy} cy{ dGqfnosf s]xL dxfzfvf k|d'vx¿ -df}h'bfdf M k|zf;g

dxfzfvf, /fh:j Joj:yfkg dxfzfvf, sfg'g tyf k/fdz{ dxfzfvf /

cg'udg tyf d"Nof+sg dxfzfvfsf k|d'vx¿Ù gofF ;'wfl/Psf] 9fFrfdf M /fh:j

gLlt dxfzfvf, /fh:j k|zf;g dxfzfvf, sd{rf/L k|zf;g tyf hgzlQm

ljsf; dxfzfvf, sfg'g tyf k/fdz{ dxfzfvf, n]vf / cf=n]=k=-/fh:j_

dxfzfvf / ;"rgf tyf ;~rf/ k|ljlw dxfzfvfsf k|d'vx¿_ ;b:o

/xg]5g\ . af]8{ cGt/ut clxn]sf /fh:j ljefux¿sf cltl/Qm /fh:j–

;bfrf/ kfng sfof{no (Revenue Ethics Offi ce), sfof{Gjog lgb]{zgfno

(Enforcement Directorate) s/bftf ;]jf lgb]{zgfno (Taxpayer Service Directorate) tyf /fh:j ;"rgf / tYof+s Joj:yfkg s]Gb| (Revenue Data Management Center) yk x'g]5g\ . /f=k|=tf=s]Gb| cGt/ut s/ Ps]8]dL /

eG;f/÷/fh:j cg';Gwfg tflnd s]Gb|x¿ ;+rfng x'g]5g\ . lj:t[t ;+u7g

tflnsf cg';"rL–% df lbOPsf] 5 .

-u_= s]Gb|Lo /fh:j af]8{sf] ;Lldt :jfoQtf x'g]5 . af]8{dfly JolQm ;/x gfln;

nfUg] / o;n] c? JolQmdfly d'2f rnfpg ;Sg] x'G5 . o;sf] cfˆgf] 5'§}

5fk x'g]5 . cy{ dGqfnosf] :jLs[lt lnO{ dftxt lgsfo÷kbflwsf/Lx¿nfO{

sfo{ ;Dkfbgsf cfwf/df yk ah]6÷k|f]T;fxg kfl/>lds lbg ;Sg] clwsf/

af]8{nfO{ x'g]5 . nfOg cfO6d ah]6sf] ;§f nfut cfwf/ / sfo{ ;Dkfbg

s/f/sf cfwf/df af]8{n] cfˆgf] / dftxt lgsfo÷sfof{nosf] ah]6 Joj:yfkg

ug{ ;Sg]5 . o;sf nflu cy{ dGqfnon] lgoldt ah]6sf cltl/Qm s"n


~ 22 ~

cg';"rLx?

/fh:j ;+sngsf] )=% k|ltzt ;Dd /sd yk lbg] k|jGw ldnfpg ;'emfj

ul/G5 . sd{rf/L k|zf;gsf] xsdf dfly v08 !^ df pNn]v eP em} g]kfn

/fh:j ;]jf u7g ug]{ jf /f=k=k|yd >]0fL ;Ddsf] /fh:j ;d"x lj:tf/

ug{ ;'emfj ul/G5 . ljefuLo k|d'v ;Ddsf kbflwsf/Lx¿sf] kb:yfkg,

;?jf / ;'kl/j]If0fsf] lhDd]jf/L af]8{df /fVg ;'emfj ul/G5 . /fh:j

ljefux¿df dxflgb]{zs kbx¿nfO{ ljlzi6 >]0fLdf :t/f]Gglt u/L /fh:j

;d"xdf ;d"xLs[t ug{ / oL kbx¿jf6 s]Gb|Lo /fh:j af]8{sf] cWoIfdf ;d]t

:yfgfGt/0f x'g ;Sg] u/L Joj:yfkg ug]{ xf] eg] k|efjsfl/tf / bIftfdf

yk clea[l4 Nofpg ;lsG5 .

-3_= /fh:j k/fdz{ ;ldlt Ps :yfoL k/fdz{ ;ldltsf] ?kdf /xg], af]8{;Fu cfj4

x'g] ;Nnfxsf/ ;ldlt x'g]5 . o;n] ljifout cWoog cg';Gwfg u/fpg],

:jtGq d"Nof+sgx¿ ug]{, /fh:j gLlt, k|zf;g, af]8{sf] 5lj (Image) sf]

;j]{If0f ug]{, cWoog ljZn]if0f ug]{ / af]8{nfO{ ;'emfj lbg] sfo{ ug]{5 .

af]8{sf] b}lgs k|zf;gdf o;n] s'g} x:tIf]k ug{ kfpg] 5}g .

-ª_= /fh:j gLlt / /fh:j k|zf;gsf] gLltut÷;+:yfut kIfx¿sf jf/]

af]8{n] cy{ dGqfnonfO{ ;'emfj ug]{ Pj+ k|To]s rf}dfl;sdf k|ltj]bg

k|:t't ug]{5 . ;+;bdf /fh:jsf ljifodf p7]sf k|Zgx¿sf] hjfkm lbg]

pQ/bfloTj cy{ dGqLdfkm{t\ af]8{sf] x'g]5 . dxfn]vf k/LIfsn] af]8{sf]

cfo÷Joo tyf ;du| sfd sf/jfxLsf] n]vf k/LIf0f ug]{5g\ . cGo

lgsfox¿;Fusf] ;Dks{ ;fdfGotof cy{ dGqfno dfkm{t\ af]8{n] ug]{5 t/

k|ToIf ;/f]sf/sf ljifodf af]8{n] / cGo lgsfon] ;f]em} Ps cfk;df ;Dks{

ug{ ;Sg]5g\ .

-r_= af]8{ cGt/utsf ljefux¿ cfˆgf] lgsfo (Executive Agency Model) ;Fu ;/f]sf/ /x]sf] ;j} sfo{x¿ ;Dkfbg ug{ cfk"mdf :jtGq x'g]5g\ (at execution level) t/ ljefu÷lgsfo÷s]Gb|÷lgb]{zgfnox¿sf] cfk;L

;dGjo / lgoGq0fsf] ljifo, sfo{If]q bf]xf]l/Psf] jf aflemPsf] ljifo tyf

;du| /fh:j k|zf;g, /fh:j gLlt jf k|0ffnL÷k|ljlwdf c;/ kg]{ ljifo

jf bL3{sfnLg ;/f]sf/sf ljifox¿df af]8{n] ;fd"lxs lg0f{o ug]{5 . af]8{n]

ax'dtåf/f lg0f{o ug]{5 t/ ;/f]sf/jfnf ljefu÷lgsfo;Fu ;Dj4 ljifodf

;f] ljefu÷lgsfosf] dt lng' / ;f]af/] ljdz{ ug'{ clgjfo{ x'g]5 . ;DalGwt

lgsfo k|d'vsf] /fo / ax'dtsf] /fo afem]df af]8{sf] k|d'v -/fh:j ;lrj_

sf] /fo dfGo x'g]5 .

~ 23 ~


-5_= af]8{ cGt/ut sfg'g / n]vf ;b:o clgjfo{ /xg] u/L tyf ;/f]sf/jfnf

ljefu÷lgsfo÷lgb]{zgfno k|d'v ;b:o /xg] u/L tLg ;b:oLo k"jf{b]z /

k'g/fjnf]sg ;ldlt u7g x'g]5 . ;fy} ljefuLo k|d'vn] u/]sf] k|zf;sLo

k'g/fjnf]sg÷;'g'jfO{ pk/ bf];|f] ;ldlt txsf] k'g/fjnf]sg ;'Gg] sfo{ klg

of] ;ldltn] ug]{5 . o; ;ldltdf ax'dtsf] /fo sfof{Gjog x'g]5, ax'dt

x'g g;s]df af]8{ cWoIfn] ;b/ u/]sf] /fo dfGo x'g]5 . oL k"jf{b]z jf

k'g/fjnf]sg k|of]hgsf nflu af]8{n] cfjZos b]v]df ;"rL (Panel) tof/ u/L rf6{8{ PsfpG6]G6÷s/ sfg'gsf] lj1x¿sf] ;d"x u7g ug{ ;lsg]5 /

cfjZostf cg';f/ ;"rLdf /x]sf lj1x¿sf] ;Nnfxsf/ ;]jf lng ;lsg]5 .

-h_= s]Gb|Lo /fh:j af]8{sf] u7g ug{ aGg] sfg'g -P]g_ df cGo s'/fx¿sf

cltl/Qm lgDg d"ne"t s'/fx¿ ;dfj]z ug{ ;'emfj ul/G5 M

-!_= k|:tfjgf .

-@_ gfd, ;lIfKt gfd / nfu" x'g] ldlt .

-#_= af]8{sf] p2]Zo / sfo{If]q .

-$_= af]8{sf] u7g ljlw, cWoIf, ;b:osf] lgo'lQm k|s[of / x6fOg] ljlw, kbflwsf/Lx¿sf] clwsf/ / st{Jo .

-%_= af]8{sf] lg0f{o k|s[of, ;lrjfno, Joj:yfkg ljlw, ah]6, n]vf, n]vf k/LIf0f / pQ/bfloTj÷;Dks{–;dGjo ljGb"x¿ .

-^_= af]8{ cGt/utsf ;ldltx¿, dxfzfvf, zfvfx¿, ljefux¿, s]Gb|, lgb]{zgfnox¿ tyf dftxt sfof{nox¿ .

-&_= sd{rf/Lx¿, sd{rf/L Joj:yfkg / hgzlQm ljsf;, sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg ljlw, sfo{ j}lzi6Ls/0f, tflnd÷Ifdtf ljsf;, sfo{ut sfo{ ljefhg (Functional Operation) .

-*_= ;bfrf/ kfngf ljlw, s/bftfk|ltsf] st{Jo .

-(_= s/ k|zf;g;Fu ;Dj4 ICT k|of]u nufotsf k|0ffnL÷k|s[ofut÷ Joj:yfksLo s'/fx¿ .

-!)_= s/ P]gx¿;Fusf] ;DaGw, g]kfn ;/sf/, cy{ dGqfno÷dGqL, ;+;b / c? lgsfox¿;Fusf] ;DaGw, lhDd]jf/L / clwsf/x¿ .

-!!_= cfGtl/s n]vf k/LIf0f lgoGq0f, ;'kl/j]If0f / e|i6frf/ lgoGq0f, kf/bzL{tfsf cfGtl/s pkfox¿ .

-!@_= /fh:j k/fdz{ ;ldlt / ;f];Fusf] ;DaGw .


~ 24 ~

cg';"rLx?

!*= t];|f] ljsNk M c4{–:jfoQ s]Gb|Lo /fh:j af]8{sf] u7g

-s_= v08 !& df plNnlvt ;'wf/x¿ / tTsfnLs ;'wf/sf sfo{lbzfnfO{ tLj|tf

lb+b} bf];|f] ljsNkdf plNnlvt /fh:j af]8{ u7gsf] @÷# jif{leq c4{–:jfoQtf

;lxtsf] s]Gb|Lo /fh:j af]8{ u7g ug{ k|:tfj ul/G5 . k"0f{ ;/sf/L /fh:j

af]8{sf] u7g kZrft\ ul/g] cg'ej / l;sfOsf cfwf/df kl/dfh{g ug]{ u/L

of] c4{–:jfoQ /fh:j af]8{sf] u7g ug{ ;'emfj ul/G5 .

-v_= o; lgsfodf s]lGb|t /fh:j af]8{sf] b'Oj6f tx x'g]5g\ M s]Gb|Lo /fh:j

kl/ifb\ / sfo{sfl/0fL ;ldlt . g]kfn ;/sf/sf] /fHo dGqL ;/xsf] k|d'v

sfo{sf/L x'g]5g\, hf] kl/ifb\ / ;ldlt b'j}sf] k|d'v÷cWoIf klg x'g]5g\ .

kl/ifb\df sfo{sfl/0fL ;ldltsf ;j} ;b:ox¿ /xg]5g\ / ;fy} cy{zf:qL,

Joj;flos k|ltlglwx¿, :jtGq ;b:ox¿, cGo lgsfox¿ -h:t} g]kfn /fi6«

a}+s, /f=of]=cf=, jfl0fHo÷pBf]u dGqfno, g]kfn rf6{8{ PsfpG6]G6 ;+:yf,

g]kfn af/ sfplG;n, dxfn]vf lgoGqs sfof{no_ sf sDtLdf ljlzi6 >]0fL

;/xsf jf cWoIf :t/sf kb]g ;b:ox¿, cy{ ;lrj tyf g]kfn ;/sf/af6

dgf]lgt s]xL JolQm ;d]t u/L !*–@) hgf ;Ddsf] kl/ifb\\ u7g x'g]5 .

/fhZj k/fdz{ ;ldltnfO{ ;Nnfxsf/ lgsfosf] ?kdf lg/Gt/tf klg lbg

;lsG5 . kl/ifb\\nfO{ k/fdz{ ;ldltdf kl/0ft u/L s]xL lgofds e"ldsf lbO{

/fh:j ;lrjsf] cWoIftfdf sfo{sfl/0fL ;ldlt u7g ug{ klg ;lsG5 .

-u_= sfo{sfl/0fL ;ldltdf cWoIf÷k|d'v sfo{sf/L clws[tsf cltl/Qm ^ hgf

;Dd c? ;b:o /fVg ;'emfj ul/G5 . ;b:ox¿df cf=/f=lj= / eG;f/

ljefusf dxflgb]{zsx¿, s/ gLlt x]g]{ ;x;lrj, n]vf ;b:o -;=;=:t/sf]_,

sfg'g ;b:o -;=;=:t/sf]_ tyf Ps hgf :jtGq lj1 ;b:o /fVg ;'emfj

ul/G5 .

-3_= v08 !& df em} af]8{ 5'§} klxrfg ePsf] JolQm x'g], k"jf{b]z / k'g/fjnf]sg

;ldlt -sfo{sfl/0fL ;ldltaf6_ u7g x'g], Ph]G;L df]8]ndf sfo{ ;Dkfbg

ug]{, 5'§} P]gåf/f u7g x'g] / Jojl:yt x'g], g]kfn /fh:j ;]jf u7g x'g]

/ ;f]sf] k|zf;g o; af]8{n] ug]{, sd{rf/L egf{ nf]s ;]jf cfof]uåf/f x'g],

/fh:j ;lrj klg /fh:j k|zf;gdf sDtLdf % jif{sf] cg'ej k|fKt JolQm

x'g], sfof{Gjog lgb]{zgfno, ;bfrf/ sfof{no, s]Gb|Lo ;"rgf tyf ;+rf/

Joj:yfkg sfof{no nufot PsLs[t / sfo{ut ljlzi6Ls[t ;]jfx¿ k|bfg

ug]{ dftxt lgsfo÷sfof{nox¿ :yfkgf÷ljsf; ug{ ;'emfj ul/G5 .

~ 25 ~


-ª_= v08 !& df pNn]v ul/P em} af]8{sf] :yfkgfy{ / ;+rfngfy{ hf/L ul/g]

sfg'g -P]g_ df dflysf ljifox¿sf cltl/Qm kl/ifb\\ / sfo{sf/L ;ldltsf]

clwsf/, lhDd]jf/L / st{Jo tyf cfk;L cGt/;DaGw Pj+ g]kfn ;/sf/÷cy{

dGqfno;Fusf] cGt/;DaGw, /fHo dGqL ;/x cWoIf lgo'lQm ubf{ lghsf] lgo'lQm

k|s[of, ;b:ox¿ dgf]gog k|s[of / kbfjlw l/Qm x'g] cj:yf, sfo{sfl/0fL

;ldltdf dgf]gog x'g] lj1 ;b:osf] of]Uotf, lgo'lQm k|s[of, kbfjlw / l/Qm

x'g] cj:yf ;d]t pNn]v ul/g' kb{5 . ;fy} k"0f{ ;/sf/L af]8{sf] t'ngfdf yk

cfly{s, sd{rf/L Joj:yfkg / k|0ffnLut ljifox¿df tyf /fh:j k|zf;gsf

ljifodf -/fh:j gLltsf ljifo / s/sf b/x¿sf ljifo jfx]s_ clwsf/x¿,

lhDd]jf/Lx¿ / :jfoQtf k|bfg ug]{ u/L sfg'g lgdf{0f x'g ;'emfj ul/G5 . of]

c4{–:jfoQ /fh:j af]8{sf] df]8]n c? d'n'sx¿df k|rlnt ;Lldt :jfoQtf

ePsf /fh:j k|flws/0f jf g]kfnsf ljsf; ;ldltx¿sf] df]8]n xf], t/ o;df

sd{rf/L egf{ k|s[of nf]s ;]jf cfof]unfO{ ;'lDkPsf] 5 eg] g]kfn /fh:j ;]jf

klg g]kfn lghfdtL ;]jfsf] cleGg c+usf] ?kdf /xg] s'/f c+uLsf/ ul/Psf]

5 . cfly{s :jfoQtfsf] xsdf v08 !& df em} s]xL nfutsf] cfwf/df ah]6

x:tfGt/0fåf/f -cy{ dGqfnoaf6_ / s]xL ;"qut cfwf/df -s"n c;'nLsf]

)=% k|ltzt_ yk cg'bfgåf/f af]8{n] ah]6 kfpg] u/L ;du| cfGtl/s cfly{s

Joj:yfkg af]8{ :jo+n] ug{ kfpg] u/L -h:t} ljZjljBfnox¿, :yfgLo

lgsfox¿_ Joj:yfkg ug{ / :jfoQtf k|bfg ug{ ;'emfj ul/Psf] 5 . o;

df]8]nsf] c4{–:jfoQ s]Gb|Lo /fh:j af]8{sf] ;+u7g 9fFrfsf] gd"gf cg';"rL–^

df lbOPsf] 5 .

-r_= af]8{ cGt/ut /xg] dxfzfvf / ljefu÷lgb]{zgfno÷s]Gb|÷Ps]8]dLx¿ v08

!& em} /xg] 5g\ . sfo{ cg'ejsf] cfwf/df yk lgb]{zgfno÷dxfzfvf÷;ldlt÷

pk;ldlt÷ljefu u7g ug{ ;lsG5 . PsLs[t / ;]jf ljlzi6Ls[t :yfgLo÷

ljifout sfof{nox¿ :yfkgf ub}{ hfg / ;+3Lo :j?kdf k|fb]lzs sfof{no÷

lgb]{zgfnox¿sf] u7g ug{ ;'emfj ul/G5 . To:t} Psåf/ ;]jf k|0ffnLsf]

nflu 7"nf s/bftf÷demf}nf s/bftf sfof{nox¿ :yfkgf ug]{, ;]jf s]Gb|x¿

lj:tf/ ub}{ nfg], PsLs[t n]vf k/LIf0f sfof{no, tYof+s k|zf]wg O{sfOx¿

u7g ug{ ;'emfj ul/G5 . af]8{ cWoIf -sfo{sfl/0fL ;ldlt_ nfO{ ;f]em}

k|ltj]bg ug]{ u/L cfGtl/s cg'udg, lgoGq0f / ;bfrf/ kfng sfof{Gjog

dxfzfvf÷lgb]{zgfno :yfkgf ug{ klg ;'emfj ul/G5 . af]8{ cGt/utsf

ljefux¿÷lgb]{zgfnox¿ klg sfo{sf/L Ph]G;Lsf] ?kdf cfˆgf] sfo{ If]q


~ 26 ~

cg';"rLx?

leqsf] ljifodf sfo{ ;~rfng ug{, s/ k|zf;g ug{ / s/ sfg'g sfof{Gjog

ug{ :jfoQ x'g]5g\ .

!(= rf}yf] ljsNk M :jfoQtf ;lxtsf] /fh:j k|flws/0fsf] u7g M

-s_= rf}yf] ljsNksf] ?kdf 5'§} P]gåf/f g]kfn /fi6« a}+ssf] u7g / ;+rfng ljlwsf]

cg'z/0f ub}{ Ps :jfoQ /fh:j k|flws/0f (Revenue Authority) u7g ug{ ;'emfj ul/G5 . pk/f]Qm ;'wf/x¿ sfof{Gjog ug{ k|f/De u/]sf] %

jif{ kZrft\ sfo{ cg'ej / tTsfnLg cWoog÷ljZn]if0fsf cfwf/df o:tf]

k|flws/0f u7g ug]{ ljifodf lg0f{odf k'Ug pko'Qm x'g]5 . /fh:j k|flws/0fsf]

u7g÷;~rfng kZrft\ dftxt ljefu÷lgb]{zgfnox¿sf] Ph]G;L k|s[ltsf]

klxrfg / sfg'gL JolQmsf] cl:tTj ;dfKt x'g]5 tyf k|flws/0fsf] gfddf

/fh:j ;DaGwL ;Dk"0f{ sfo{x¿ -gLlt / s/sf b/x¿ jfx]s_ ul/g]5g\ .

sd{rf/L egf{ nufot ;du| hgzlQm Joj:yfkgsf] clwsf/, c;'nL u/]sf]

/fh:jsf] lglZrt k|ltzt -! b]lv @ k|ltzt_ k|fKt u/L jf /fh:j c;'nLaf6

cfˆgf] vr{ s6fO{ -g]kfn /fi6« a}+s e}m_ afFsL /sd dfq g]kfn ;/sf/sf]

;j{;l~rt sf]ifdf bflvnf ug]{ u/L cfly{s Joj:yfkgsf] ;Dk"0f{ clwsf/

/ :jfoQtf k|flws/0fdf lglxt /xg]5 . s/ sfg'gx¿df ;+zf]wg u/L

k|flws/0fsf] Ph]G;L clwsf/ :yflkt ul/g]5 .

-v_= /fh:j k|flws/0f cy{ dGqLk|lt pQ/bfoL x'g]5 . /fh:j gLlt lgdf{0f / s/sf

b/x¿sf ljifodf k|flws/0fn] cy{ dGqLnfO{ ;'emfj lbg]5 / afFsL ;du|

/fh:j k|zf;gsf] lhDd]jf/L k|flws/0fsf] x'g]5 . k|flws/0f cy{ dGqL dfkm{t\

;+;bk|lt pQ/bfoL x'g]5 . o;sf] n]vf k/LIf0f :jtGq n]vf k/LIfsx¿åf/f

tyf clGtd n]vf k/LIf0f dxfn]vf k/LIfsåf/f ul/g]5 . cGo ;+j}wflgs

lgsfox¿, g]kfn ;/sf/sf dGqfno÷lgsfox¿ tyf cGo lgsfox¿;Fu

;Dks{ / ;dGjo cy{ dGqfno dfkm{t\ x'g]5 . t/ k|ToIf ;/f]sf/sf ljifodf

;DalGwt lgsfo;Fu ;f]em} bf]xf]/f] ;Dks{ x'g ;Sg]5 . k|flws/0fsf] cfˆgf]

5fk x'g]5 / sfg'gL JolQmsf] ?kdf Jojxf/ ug]{5 .

-u_= /fh:j k|flws/0fsf] ;du| s/bftfk|lt jf ltgsf] lxt x]g]{ ;+u7gx¿k|lt

-h:t} g]=p=jf=;+3_ ;dGoflos / ;Ddfgk"0f{ Jojxf/ ug]{ bfloTj x'g]5 .

/fh:j k|flws/0fsf] cg'lrt÷u}/ ;Ddfghgs Jojxf/sf nflu gful/sn]

g]kfnsf cbfntdf d'2f xfNg ;Sg]5 . s/bftfn] s/ ltbf{ nfUg] nfut -;do

jf /sd_ ;Sbf] sd u/fpg] lhDd]jf/L k|flws/0fsf] klg x'g]5 . k|flws/0fn]

~ 27 ~


cfw'lgs ;"rgf tyf ;+rf/ k|ljlw (ICT) sf] k|of]u / s/bftf ;]jfsf nflu

gjLgtd k|0ffnL÷k|s[ofx¿sf] k|of]u u/L s/bftfn] :j]R5fn] / :jrflnt

tj/n] s/ ltg]{ k|j[lQsf] ljsf; ug{ x/;Dej k|oTg ug]{5 . ;j} s/bftfnfO{

;dfg / ;Ddfghgs tyf bIftf÷zLko'Qm (Professional) Jojxf/ ub}{ s/

gltg]{, bfo/fdf gcfpg], sd s/ ltg]{, s/ rf]/L÷hfn;fhL ug]{ jf s/

aSof}tf /fVg] s/bftfaf6 ;f] sfo{ lgoGq0f u/L s/ c;'nL ug{ ;f+u7lgs

/ k|zf;lgs sf}zntf÷bIftfsf] k|bz{g k|flws/0fn] ug]{5 . ;du|df s"n

ufx{:y pTkfbg÷ /fh:j ;+sngsf] cg'kftdf k|zf;lgs ;'wf/åf/f tyf

s/bftfsf] ;]jf clej[l4 åf/f j[l4 Nofpg k|flws/0f lhDd]jf/ x'g]5 .

-3_= s/ k|zf;gdf sfd ug]{ hgzlQmnfO{ ljZj:t/sf] bIf, tflnd÷1fg÷zLko'Qm,

ljlzi6Ls[t Pj+ k|efjsf/L agfpg] / s/bftf÷g]kfnL ;dfhsf] gh/df

;Ddfg kfpg of]Uo agfpg] lhDd]jf/L k|flws/0fsf] x'g]5 . s/ k|0ffnL, k4lt

/ k|s[ofx¿, ;"rgf / ;+rf/sf] k|of]u tyf Joj:yfksLo Ifdtfx¿df ;'wf/

NofO{ g]kfnsf] s/ ;+u7gnfO{ Jofkf/ ;xhLs/0f, t:s/L / cj}w Jofkf/

lgoGq0f, cGt/f{li6«o s/ k|0ffnL / k|zf;g ;+ut (Compatible), Jofkf/ nfutdf s6f}tL, cy{tGqsf] ljsf;, s/bftfsf] e/f];fsf] s]Gb| / ;d'lrt s/

;+sngsf] e/kbf]{ dfWodsf] ?kdf ljsf; ug{ / ;+:yfut ?kn] :yflkt ug]{

bfloTj k|flws/0fsf] x'g]5 .

-ª_= s/ ;+u7gsf] g}ltsjfg, e|i6frf/k|lt z"Go ;xgzLntf, ;bfrf/o'Qm 5lj

lgdf{0f ug]{ cleef/f k|flws/0fsf] x'g]5 . /fhgLlts / aflx/L x:tIf]kaf6

d'Qm :jtGq ;+u7g / p2]Zok|lt glthfd"ns 9+un] ;dlk{t ;+u7gsf] ?kdf

s/ k|zf;gsf] ljsf; ug'{ k|flws/0fsf] k|fylds st{Jo x'g]5 .

-r_= eljiosf ;Defjgf, hf]lvdx¿sf] zf]w ug]{, gLltut ljZn]if0f / cWoog

cg';Gwfgdf ljlzi6 :yfg agfO{ cy{ dGqLnfO{ ;du| /fh:j gLlt, s/ gLlt,

/0fgLlt, cfly{s gLlt / s/sf b/x¿÷Joj:yfx¿ to ug{ 7f]; ;'emfj ug]{

bfloTj k|flws/0fsf] x'g]5 .

-5_= /fh:j k|flws/0fsf] u7g M dfly v08 !* df pNn]v eP em} /fHo dGqL

;/xsf] k|flws/0fsf] cWoIf x'g]5g\ h;sf] nflu of]Uo x'g ljlzi6 >]0fL

jf ;f] ;/xsf] kbdf slDtdf % jif{ sfd u/]sf] / /fh:j k|zf;g÷/fh:j

gLlt÷cfly{s gLlt÷/fh:j sfg'g÷/fh:j n]vfdf :gftsf]Q/ eO{ ;f] If]qdf

slDtdf !) jif{sf] sfo{÷gLlt÷cWoog cg';Gwfg :t/sf] cg'ej x'g'kg]{5 .


~ 28 ~

cg';"rLx?

k|flws/0fsf] cWoIf g]=/f=a}+ssf] ueg{/ ;/xsf] k|s[ofaf6 lgo'Qm x'g]5g\ .

cWoIf k|flws/0fsf] ;+rfns ;ldltsf] klg cWoIf x'g]5g\ / sfo{sf/L k|d'v

x'g]5g\ . k|flws/0fsf] ;+rfns ;ldltdf cWoIf afx]s & hgf ;b:o x'g]5g\

h;dWo] # hgf ljifo lj1x¿ -/fh:j n]vf lj1, /fh:j sfg'g lj1 /

s/gLlt lj1_ x'g]5g\ . afFsL $ hgf ;b:o kb]g x'g]5g\ . kb]g ;b:ox¿df

cy{ ;lrj, g]=/f=a}+ssf] ueg{/, pBf]u jfl0fHo If]qsf] 5ftf ;+:yfsf] cWoIf

(President, FNCCI) / k|flws/0fsf] pk sfo{sf/L k|d'v /xg]5g\ . clxn]sf]

/fh:j k/fdz{ ;ldlt gLltut / s/sf b/x¿sf ljifodf a9L s]lGb|t /x]sf]n]

cy{ dGqfno;Fu ;Dj4 lgsfosf] ?kdf lg/Gt/tf lbP klg x'G5, cyjf

k|flws/0fdf :yfgfGt/0f u/] klg x'G5 . k|flws/0fdf :yfoL ;'emfj O{sfOsf]

vf; u/L, s/ k|zf;g, s/bftfsf] k|lts[of÷dgf]efj a'‰g cfjZostf 5 .

k|flws/0fsf] k|:tfljt ;+u7g 9fFrf cg';"rL–& df ;+nUg 5 .

-h_= v08 !* df pNn]v eP em} k|flws/0fdf Ps pk–sfo{sf/L k|d'v / lghsf]

sfo{ lhDd]jf/L -;~rfng :t/sf] ;'k/Lj]If0f_ sf cltl/Qm ljlzi6 >]0fL

;/x dftxt /xg] u/L dxfzfvfx¿, ljefux¿ / /f=k|=tf=s]Gb| ;~rfng

ul/g' kb{5 . k|yd >]0fL ;/xsf] dftxt /xg] u/L lgb]{zgfnox¿, ;"rgf

tYof+s Joj:yfkg s]Gb|, cfGtl/s lgoGq0f, cg'udg / ;bfrf/ k4lt kfng

sfof{no -;f]em} cWoIfnfO{ k|ltj]bg ug]{ u/L_, Ps]8]dL / tflnd s]Gb|x¿,

k|fb]lzs÷:yfgLo sfof{nox¿, ;]jfut ljlzi6Ls[t sfof{nox¿, 7"nf÷demf}nf

s/bftf sfof{nox¿ -Psåf/ k|0ffnLo'Qm_, s/bftf ;]jf s]Gb|x¿, s/ n]vf

k/LIf0f sfof{nox¿ / sfof{Gjog lgb]{zgfno :yfkgf÷Jojl:yt÷ljsl;t

ug{ ;'emfj ul/G5 .

-em_ /fh:j k|flws/0fdf hgzlQm ljsf;sf nflu PsLs[t /fh:j ;]jf / kbsf]

sfo{ef/sf cfwf/df kb÷kb ;d"xdf cfwfl/t egf{ k|s[of, a9'jf k|s[of,

sfo{ef/ cg'ejsf nflu Job Rotation, Job Enrichment, Training, zLk

ljsf; tyf ljlzi6Ls[t÷sfo{ut kbx¿ >[hgf ug{ ;lsG5 . g]=/f=a}sn]

em} ;dfj]lztfsf] nflu ;/sf/L gLltsf] cg'z/0f ub}}{ v'nf k+|ltof]lutfaf6

lglZrt kbx¿df egf{ ug]{ / tTkZrft\ cfGtl/s ?kdf hgzlQm ljsf;

ul/g' kb{5 . ! b]lv !@ tx;Ddsf] PsLs[t ;f]kfg klg sd{rf/LtGqsf] nflu

nfu" ug{ ;lsG5 . axfnjfnf ;/sf/L sd{rf/Lx¿nfO{ pko'Qm ;dfof]hg ub}{

k|flws/0fsf] ;]jfdf nfg' kb{5 . ahf/ b/sf] tnj÷;'ljwfjf/] cWoog u/L

z'? tnj / j[l4÷cGo ;'ljwfjf/] gLltut lg0f{o lnOg' kb{5 . k|flws/0fleq

~ 29 ~


cfGtl/s :jfoQtf ;lxtsf] ;]jf cfof]u jf s]Gb|Lo k|zf;lgs ;+u7g (Central Personnel Agency)÷dxfzfvf lgdf{0f ug{ ;lsG5 . /fhgLlts x:tIf]kaf6 arfpg ;]jf s/f/ lbg] (Service Contracts, Out-sourcing), aflx/L lghL sDkgLsf] ;xof]u sd{rf/Lsf] z'? 5gf}6sf] nflu (Screening) lng] sfo{x¿ ug{ ;lsG5 . rf6{8{ PsfpG6]G6÷s/ sfg'g lj1x¿ (Legal Counsels) sf] ;d"x agfpg] / ;f] ;d"xdf ahf/ b/df ahf/af6 lglZrt cjlwsf nflu kf/bzL{ ?kn] lj1x¿ lgo'Qm ug{ ;lsG5 .

-`_= k|flws/0f u7g ug]{ ljifodf agfpg' kg]{ sfg'gdf cGo s'/fx¿sf cltl/Qm dfly v08 !& / v08 !* df pNn]v ul/Psf cGtj{:t'x¿ dWo] ;fGble{s ljifoj:t' ;dfj]z ug'{ kb{5 / ;fy} k|flws/0fsf] u7gsf] p2]Zox¿ jf/] :ki6 pNn]v ug'{ kb{5 . ;fy} cWoIf -k|d'v sfo{sf/L_ / pk–k|d'v sfo{sf/L, ;+rfns ;ldltdf u}x| kb]g ;b:ox¿sf] lgo'lQm÷5gf}6 k|s[of, clwsf/ / sfo{If]q, kb l/Qm x'g] ljlw, kfl/>lds / ;]jf ;'ljwf, sd{rf/L ;+u7g ;DaGwL Joj:yf, cfGtl/s÷ jfx\o÷clGtd n]vf k/LIf0f, n]vf / ah]6 Joj:yf, ljBdfg s/ sfg'g -af]8{ ag]df ;f]sf] sfg'g ;d]t_ df ug'{ kg]{ ;+zf]wgsf] Joj:yf -vf;u/L k|flws/0fsf] PsLs[t Ph]G;Lsf] :j?k_ h:tf cjojx¿ klg ;d]l6g' kb{5 .

@)= pk/f]Qm v08x¿ !^ b]lv !( ;Dd pNn]v ePsf $ ljsNkx¿sf] sfof{Gjog of]hgf -cfufdL % jif{ leq / pk|fGt_ cg';"rL–* df lbOPsf] 5 .

@!= pk/f]Qm v08x¿ !^ b]lv !( ;Dd pNn]v ul/Psf ljsNkx¿ nfu" ubf{ x'g ;Sg] hf]lvd / nfex¿ tyf hf]lvd Go"gLs/0fsf pkfox¿ ;+lIfKtdf cg';"rL–( df lbOPsf] 5 .


~ 30 ~

cg';"rLx?

cg';"rL–!

ljBdfg ;+u7g 9fFrfsf ljsf; jf/] ;+lIfKt ljj/0f

cy{ dGqfno

g]kfn ;/sf/n] lj=;++= @)!( df cfly{s tyf of]hgf dGqfnosf] :yfkgf u/]sf] xf] . d'n'ssf] cfjlws of]hgfx¿sf] lgdf{0fsf] ;+u} o; dGqfnonfO{ d'n'ssf] cfly{s dfldnf ;DaGwL ljifox¿÷sfo{x¿sf] lhDd]jf/L klg k|bfg ul/Psf] lyof] . lj=;+= @)@) df o; dGqfnonfO{ lj36g u/L /fli6«o of]hgf cfof]u / cy{ dGqfno 5'§f5'§} ¿kdf :yfkgf ul/Psf] xf] . o;}j]nf b]lv g} d'n'ssf] ;du| cfly{s tyf ljQLo dfldnfx¿sf] lhDd]jf/L÷bfloTj cy{ dGqfnon] axg ub}{ cfO/x]sf] 5 .

d'n'ssf] ljQLo tyf df}lb|s If]q;+u ;DalGwt ;Dk"0f{ ultljlwx¿sf] Joj:yfkg ug]{ bfloTj cy{ dGqfnodf /x]sf] 5 . ;fj{hlgs vr{ Joj:yfkg, ljQLo Joj:yfkg, /fh:j ;+sng, ;di6Lut cfly{s :yfloTj / cfly{s ljsf;, j}b]lzs ;xfotf Joj:yfkg, ljb]zL ljlgdo tyf g]kfn ;/sf/sf] cNksfnLg tyf bL3{sfnLg vr{ Joj:yfkg ;DaGwL sfo{sf] nflu cy{ dGqfnosf] :yfkgf ePsf] xf] .

cy{ dGqfnosf] ;+u7gfTds ;+/rgfM

dGqfnosf] zLif{:y txdf cy{ dGqL /x]sf 5g\ hjls sd{rf/LtGqsf] ¿kdf cy{ ;lrjsf] g]t[Tj /x]sf] 5 . Jojxfl/s p2]Zosf nflu dGqfnonfO{ ;+u7gx¿df, dxfzfvfx¿df / ljefux¿df ljefhg ul/Psf] 5 . dGqfnoleq dxfzfvfx¿ /flvPsf 5g\ / ;x–;lrj, pk–;lrj, zfvf clws[tx¿ tyf ;xof]uL sd{rf/Lx¿sf] Joj:yf ul/Psf] 5 . dGqfnodf b]xfo adf]lhd dxfzfvfx¿ 5g\M

!= /fh:j k/fdz{ ;ldlt,

@= cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvf,

#= cfly{s gLlt ljZn]if0f dxfzfvf,

$= jh]6 tyf sfo{qmd dxfzfvf,

%= sfg'g tyf k/fdz{ dxfzfvf,

^= ;+:yfg ;dGjo dxfzfvf,

&= k|zf;g dxfzfvf,

*= cg'udg tyf d"NofÍg dxfzfvf,

(= /fh:j Joj:yfkg dxfzfvf,

!)= ljQLo If]q Joj:yfkg dxfzfvf,

~ 31 ~


cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvf

cfly{s gLlt

ljZn]if0f dxfzfvf

jh]6 tyf sfo{qmd dxfzfvf

ljQLo Joj:yfkg dxfzfvf

/fh:j Joj:yfkg dxfzfvf

cg'udg tyf

d"NofÍg dxfzfvf

k|zf;g dxfzfvf

;+:yfg ;dGjo dxfzfvf

sfg'g tyf

k/fdz{ dxfzfvf

;lrj, cy{ ;lrj, /fh:j

dGqL

-xfn Joj:yf ul/Psf] /fhkqflÍt ljlzi6 >]0fLsf] ;lrj kb -/fh:j_ sf] sfo{

ljefhg ;DjGwL sfo{ eO/x]sf] 5 ._

dxfzfvfsf] k|d'v sfo{x¿ b]xfo adf]lhd 5g\M

!= /fh:j k/fdz{ ;ldltM

cy{ dGqfnosf] ;du| j:t'l:yltsf] cWoog ljZn]if0f u/L jflif{s jh]6 th'{dfsf]

l;nl;nfdf ckgfpg' kg]{ /fh:j gLlt, /fh:jsf b/x¿df kl/dfh{g, ;+u7gfTds

;'wf/, sfo{ k|lqmofut ;'wf/ tyf P]g lgoddf ;+zf]wgsf nflu g]kfn ;/sf/nfO{

pko'Qm ;'emfj, ;Nnfx / l;kmfl/; lbg] p2]Zon] cy{ dGqfno cGtu{t /fh:j

k/fdz{ ;ldlt /xg] Joj:yf 5 . :yfoL k|s[ltsf] ¿kdf of] ;ldlt u7g x'g'k"j{

k|To]s cfly{s jif{df s]Gb|Lo 6]l/km af]8{ u7g ug]{ k|rng /x]sf]df lj=;+= @)%^

b]lv s]Gb|Lo 6]l/km af]8{sf] ;§f :yfoL k|s[ltsf] /fh:j k/fdz{ ;ldltsf] Joj:yf

ePsf] xf] .

u7gsf] k|f/Desf s]xL jif{;Dd /fh:j dxfzfvf cGtu{t g} /xL sfo{;Dkfbg

x'Fb] cfPsf]df ljutsf s]xL jif{x¿df Ps 5'§} dxfzfvfsf] ¿kdf sfo{ x'Fb}

cfPsf] lyof] . lj=;+= @)^( df cy{ dGqfnosf] k'g;{+/rgf kZrft o;nfO{

/fh:j Joj:yfkg dxfzfvf cGtu{t /fvL ;ldltsf] sfo{;Dkfbg x'Fb} cfPsf]

5 . ;ldltdf ;DalGwt If]qsf lj1, ljQzf:qLx¿ tyf lghL If]q;+u ;Dj4

k|ltlglwx¿ ;dfj]z ePsf] !$ ;b:ox¿ /x]sf 5g\ . ;ldltsf] ;+of]hsdf /fh:j

Joj:yfkg dxfzfvfsf k|d'v /xg] Joj:yf 5 eg] ;b:o ;lrjsf] lhDd]jf/L

/fh:j Joj:yfkg dxfzfvfs} Pshgf pk–;lrjn] jxg ug]{ ul/Psf] 5 .


~ 32 ~

cg';"rLx?

@= cGt/f{li6«o cfly{s ;xfotf ;dGjo dxfzfvf

j}b]lzs ;xfotf gLltsf] th'{df, sfof{Gjog, cg'udg, d"NofÍg tyf cfof]hgfx¿sf] a}Í Joj:yfkg tyf cfly{s s'6gLltsf] Focal Point sf] ¿kdf sfd ug]{ / bftfx¿;+u j}7s, ;dGjo / Joj:yfkg ug]{ .

#= cfly{s gLlt ljZn]if0f dxfzfvf

;/sf/L vr{, /fh:j kl/rfng, jh]6 3f6f, cfGtl/s Pjd\ jfXo C0f, d"No tyf d'b|fl:kmlt, df}lb|s gLlt tyf j}b]lzs ljlgdo gLlt h:tf cy{tGqsf] ljljw kIfx¿sf] k|j[lQ tyf d'2fx¿sf] ljZn]if0f ug]{, g]kfnL cy{tGqnfO{ cufl8 a9fpg] ;DaGwdf cWoog cg';Gwfg ug]{, ahf/ ljZn]if0f ug]{, ahf/ d"Nosf] cg'udg ug]{ u/fpg] / d"No l:y/tf sfod ug]{ ;DaGwdf cfjZos pkfox¿sf] cjnDjg ug]{ / d'2f lgd{nLs/0f ;DaGwL sfo{ ug]{ .

$= jh]6 tyf sfo{qmd dxfzfvf

jh]6 th'{dfsf] k|f/lDes sfo{, ;Ldf (Ceiling) lgwf{/0f, ;"rgf ;+sng, jh]6 dfu k|fKt ug]{, 5nkmndf efu lng], ah]6nfO{ clGtd ¿k lbg], :jLs[t jh]6sf] k|efjsf/L sfof{Gjogdf ;xof]u ug]{, jh]6 lgsf;f, /sdfGt/ / >f]tfGt/ Joj:yfkg ug{ ljleGg If]q 5'6\ofO{ If]q cg';f/ zfvfsf] Joj:yf ldnfpg] .

%= sfg'g tyf k/fdz{ dxfzfvf

cy{ dGqfno / cGt/ut ljefux¿nfO{ sfg'gL /fo ;Nnfx k|bfg ug]{, ljQLo If]qsf P]g / lgodx¿sf] d:of}bf tof/ ug]{, dGqfnosf] tk{maf6 l/6 lgj]bg tyf lkm/fb bfjL ug]{, g]kfn /fhkqdf k|sfzg x'g] ;"rgfsf] d:of}bf tof/ ug]{, ;Dkfbg ug]{ / k|sfzg ug]{, /fh:j ;DaGwL ljw]os th'{df ug]{, k}m;nf sfof{Gjogsf] cg'udg ug]{ / cGt/f{li6«o ;GwL ;Dem}ftfdf /fo lbg] .

^= ;+:yfg ;dGjo dxfzfvf

;fj{hlgs ;+:yfg ;DaGwL gLlt th'{df / sfof{Gjog ug]{, ;/sf/L ;+:yfgsf] tnj, eQf, jf]g;, nufgL / nfef+z ;DaGwL gLlt th'{df ug]{, ;fj{hlgs ;+:yfg ;'wf/ tyf ;fj{hlgs ;+:yfgsf aLr ;dGjo / lgodg ug]{, lghLs/0f ;DaGwL ;"rgf k|jfx ug]{ .

&= k|zf;g dxfzfvf

dGqfnosf] ;Dk"0f{ dxfzfvfsf] jflif{s sfo{of]hgf agfO{ tf]lsPsf] sfo{ cl3 a9fpg], dGqfno tyf cGtu{t ljefu / sfof{nox¿sf] of]hgf ;DaGwL sfo{x¿

~ 33 ~


;Dkfbg ug]{, cfjZos hgzlQmsf] k|If]k0f tyf k"lt{sf] sfo{ u/L dfgj >f]t

kl/rfng, lhG;L Joj:yfkg, cfly{s k|zf;g ;+rfng ug]{, ;"rgf k|ljlw zfvf

dfk{mt BMIS, FMIS, RIS/System ;DaGwL sfdsf] ;dGjo ug]{, ;+;bdf k]z

ug'{kg]{ dGqfnout k|ult ljj/0f k'l:tsf tof/ ug]{ .

*= cg'udg tyf d"NofÍg dxfzfvf

ljQLo gLltsf] cg'udg tyf d"NofÍg Pjd\ jh]6 jQmJo;+u ;DalGwt If]qut

gLltx¿sf] cg'udg tyf d"NofÍg lgoldt ¿kdf ug]{ / u'gf;f] Joj:yfkg Pjd\

;"rgf clwsf/L ;DaGwL sfo{ ug]{, jh]6 tyf sfo{qmdx¿sf] cg'udg d"NofÍg

ug]{, /fh:j gLlt tyf /fh:j ;+sngsf] cg'udg d"NofÍg ug]{, j}b]lzs ;xfotf

;+nUg kl/of]hgfx¿sf] cg'udg tyf d"NofÍg Pjd\ ;+;bdf k]z x'g] dGqfnout

k|ult ljj/0f k'l:tsf tof/ ug]{, cfly{s tYofÍ kl/dfhg ug]{, k|jQmfsf] e"ldsf

lgjf{x ug]{ .

(= /fh:j Joj:yfkg dxfzfvf

/fh:j gLlt tyf dfu{bz{gx¿ th'{df / kl/dfh{g ug]{, ljBdfg /fh:j gLltsf]

ljZn]if0f / sfof{Gjog ug]{ u/fpg], /fh:j k|If]k0f tyf jflif{s /fh:j ;+sng

cg'dfg tof/ ug]{, cfly{s ljw]ossf] d:of}bf tof/ ug]{, cfly{s P]gdf plNnlvt

/fh:j ;DaGwL gLlt tyf sfo{qmdx¿sf] k|efjsf/L sfof{Gjog ug]{ u/fpg],

ljefux¿ aLr ;dGjo, cg'udg tyf ;'k/Lj]If0f Pjd\ lgb]{zg lbg] sfo{ ug]{,

cfly{s ck/fwx¿ lgoGq0fsf] nflu gLltut ;'emfj lbg] / /fh:j k/fdz{ ;DaGwL

sfo{x¿ ;Dkfbg ug]{ .

!)= ljQLo If]q Joj:yfkg dxfzfvf

a}Í tyf ljQLo If]qsf] ;'wf/, k'g:yf{kgf, ;dGjo, ljsf; Pj+ lj:tf/ ;DaGwL

sfo{ ug]{, ;/sf/L vr{sf] kl/df0f / 9fFrf ;DaGwL gLltx¿sf] th'{df ug]{, ;/sf/L

ljQLo l:yltsf] cWoog ljZn]if0f ug]{ / ljb]zL d'b|fsf] >f]tsf] cg'dfg tyf

tYofÍ ;+sng ug]{ .

ljefux¿

cy{ dGqfno cGtu{t b]xfo adf]lhd ^ j6f ljefux¿ /x]sf 5g\ .

!= dxfn]vf lgoGqssf] sfof{no .

@= eG;f/ ljefu .


~ 34 ~

cg';"rLx?

#= cfGtl/s /fh:j ljefu .

$= /fh:j cg';Gwfg ljefu .

%= /fh:j k|zf;g tflnd s]Gb| .

^= ;DklQ ;'4Ls/0f cg';Gwfg ljefu .

dfly pNn]v ul/Psf ljefux¿sf cltl/Qm cy{ dGqfno cGtu{t !) j6f a}Í÷ljQLo

;+:yf, ;ldlt tyf af]8{x¿ /x]sf 5g\ . ljefusf k|d'v sfo{x¿ b]xfo adf]lhd 5g\ .

!= dxfn]vf lgoGqssf] sfof{no M

dxfn]vf lgoGqssf] sfof{no g]kfn ;/sf/sf] sf]if ;+rfng ug]{ k|d'v lgsfo

xf] . o;n] jh]6 lgsf;f adf]ldhsf ;a} ;/sf/L vr{x¿sf] ko{j]If0f (Oversee) ug]{, /fh:j ;+sng Pjd\ cGo cfDbfgLsf] lgoldt hfgsf/L (Tracking) ug]{ / ;/sf/L PsLs[t ljQLo ljj/0f tof/ ug]{ ub{5 . o;df ljlzi6 >]0fL kbsf

kbflwsf/L dxfn]vf lgoGqssf] g]t[Tj /x]sf] 5 . o;sf &% j6} lhNnfx¿df

lhNnf :t/Lo sfof{nox¿ /x]sf 5g\ .

@= eG;f/ ljefuM

eG;f/ ;a}eGbf k'/fgf] ;+:yf xf] . g]kfnsf] eG;f/ k|zf;gsf] qmdj4 P]ltxfl;s

clen]v gePtfklg lnR5jL sfndf eG;f/ ;DaGwL Joj:yf /x]sf] kfOG5 . ;g\

!(%! cl3;Dd cGo d'n's;+u g]kfnsf] Jofkf/ ;DaGw ;Lldt lyof] . eG;f/

;+/rgfsf] ljsf; eO g;s]sf] tTsfnLg cj:yfdf eG;f/ ;DaGwL sfo{ 7]Ssf

k§fdf ug]{ ul/GYof] . lj=;+= @))& ;fn cl3;Dd d'lVtof/ dfWodaf6 s]Gb|Lo

:t/df eG;f/sf] sfd sf7df8f}+ uf]Zjf/f eG;f/ / dw]ztkm{sf] dw]z aGbf]a:t

c•faf6 x'g] u/]sf]df ;f]xL jif{ b]lv ;f] sfo{ cy{ dGqfno cGtu{tsf] cy{

cfo ljefun] x]g]{ Joj:yf eof] . lj=;+= @)!# ;fndf ;a} ahf/ c•fx¿nfO{

eG;f/ sfof{nodf kl/0ft ul/of] . lj=;+= @)!$ ;fndf s]Gb|df si6D; sldZg;{

clkm;sf] :yfkgf eof] . o;nfO{ lj=;+= @)!( ;fndf vf/]h u/L eG;f/ c•f

/ cGtMz'Ns ;DaGwL ;Dk"0f{ sfo{ x]g]{ u/L eG;f/ tyf cGtMz'Ns 8fO/]S6/sf]

ljefu :yfkgf ul/of] . /f0ffsfnLg zf;g Joj:yfdf ;gb ;jfnaf6 sf7df8f}+,

t/fO{ / kxf8 eG;f/n] k[ys k[ys ¿kn] eG;f/ dx;'n p7fpg] k/Dk/fnfO{

eG;f/ P]g, @)!( n] cGTo u/L eG;f/ k|zf;gsf] sfo{x¿nfO{ PsLs[t u¥of] .

lj=;+= @)@# ;fndf cGtMz'Ns / eG;f/ ljefu cnu cnu ¿kdf v8f ul/of] .

kl/0ffd:j¿k sfo{jf]em, lgsf;L k}7f/Lsf] k[i7e"lddf d'n'sdf d"n tyf 5f]6L

~ 35 ~


eG;f/ sfof{nox¿ v8f ul/P . eG;f/ k|zf;gnfO{ Jojl:yt, kf/bzL{ Pjd\

pQ/bfoL agfO{ cGt/f{li6«o Jofkf/nfO{ ;'/lIft Pjd\ ;xh agfpg eG;f/ P]g,

@)!( / lgodfjnL @)@% nfO{ vf/]h u/L kl5Nnf] k6s eG;f/ P]g, @)^$ /

lgodfjnL, @)^$ nfu" ul/Psf] 5 .

eG;f/ ljefusf] k|d'v p2]Zo d'n'ssf] cfly{s tyf ;fdflhs ;d'Ggltsf nflu pTs[i6 eG;f/ ;]jf k|bfg ug''{sf ;fy} kl/kfngf nfut / ;do 36fpg], :j:Yo ahf/ Joj:yfsf] ;~rfngdf ;xof]u ug]{, lgof{t k|j4{g ug]{, nufgLsf nflu cg's'n jftfj/0f :yflkt ug]{, :j:Yo ljQLo ;+/rgfsf nflu s/f/f]k0f ug]{ / ;dGjo ug]{ sfo{x¿ /x]sf 5g\ . o;sf ;fy} /fh:j ;+sngsf] cltl/Qm cj}w tyf k|ltjlGwt dfnj:t'sf] cfoft÷lgof{tnfO{ lgoGq0f u/L ;dfh / jftfj/0fsf] ;+/If0f ug]{ e"ldsf lgjf{x ug]{, j}w Jofkf/nfO{ k|f]T;fxg ug]{, cGt/f{li6«o cfrf/ cg'¿k Jofkf/ ;xhLs/0fdf k|f]T;fxg ub}{ sfg'gsf] kl/kfngfdf ;'lglZrttf Nofpg dxTjk"0f{ e"ldsf lgjf{x ug]{ sfo{x¿ /x]sf 5g\ . eG;f/ k|zf;gnfO{ ;"rgf k|ljlwsf] dfWodaf6 sfuhft ljlxg agfp+b} pbf/ tyf v'nf cy{ Joj:yf cg'¿k eG;f/ k|zf;g ug]{ lhDd]jf/L eG;f/ ljefusf] /x]sf] 5 .

eG;f/ ljefusf] ;+u7gfTds ;+/rgf

dxflgb]{zssf] ¿kdf k|zf;g tk{msf /fhkqf+lst k|yd >]0fLsf kbflwsf/Laf6 eG;f/ ljefusf] g]t[Tj x'g] u/]sf] 5 . ljefudf b]xfo cg';f/ b'Oj6f dxfzfvfx¿ /x]sf 5g\ h;sf] k|d'v /f=k= k|yd >]0fLsf pk–dxflgb]{zs /x]sf 5g\ .

!= gLlt tyf ;~rfng dxfzfvf .

@= Joj:Yffkg dxfzfvf .

plNnlvt dxfzfvf cGtu{t b]xfo adf]lhdsf zfvfx¿ /x]sf 5g\ . h;sf] k|d'vdf /fh:j ;d"xsf /f=k= låtLo >]0fLsf lgb]{zs /x]sf 5g\ .

!= gLlt tyf ;~rfng dxfzfvf cGtu{tsf zfvfx¿

-s_ eG;f/ d"NofÍg zfvf,

-v_ OG6]lnh]G;, hf]lvd Joj:yfkg tyf k/LIf0f zfvf,

-u_ dx;'n tyf juL{s/0f zfvf,

-3_ k|of]uzfnf zfvf,

-ª_ cg'udg zfvf,

-r_ tYofÍ ljZn]if0f zfvf .


~ 36 ~

cg';"rLx?

@= Joj:yfkg dxfzfvf cGtu{tsf zfvfx¿

-s_ of]hgf tyf ;]jf zfvf,

-v_ ;"rgf k|0ffnL ;~rfng zfvf,

-u_ cfly{s k|zf;g zfvf,

-3_ k|zf;g zfvf,

-ª_ eG;f/ ;'wf/ tyf cfw'lgsLs/0f zfvf,

-r_ ;"rgf k|0ffnL k"jf{wf/ tyf ljsf; zfvf .

dfly pNn]v ul/Psf zfvfx¿sf ;fy} sfg'g O{sfO, ;bfrf/ k|j4{g ;lrjfno, lhG;L Joj:yfkg O{sfO, hgzlQm ljsf; O{sfO, ;]jfu|fxL ;]jf sIf, ahf/ ;e]{If0f O{sfO klg dxfzfzvf cGtu{t /x]sf 5g\ . ljefu cGtu{t Psj6f eG;f/ hfFrkf; k/LIf0f sfof{no, #) j6f eG;f/ sfof{nox¿ / !$# j6f 5f]6L eG;f/ sfof{nox¿ /x]sf 5g\ .

~ 37 ~



~ 38 ~

cg';"rLx?

#= cfGtl/s /fh:j ljefuM

lj=;+= @)!& ;fndf s/ ljefusf] :yfkgf ePsf] xf] . d'n'sleq c;'n ul/g] ;a}

k|sf/sf cfGtl/s s/x¿nfO{ Pp6} ;f+u7lgs ;+/rgfleq PsLs/0f u/L Pp6}

lgsfoaf6 k|zf;g ug{ tTsfnLg d"No clej[l4 s/ ljefu / s/ ljefunfO{ ufe]/

lj=;+= @)%* ;fn j}zfv ! ut] cfGtl/s /fh:j ljefu u7g ePsf] xf] . s/

sfg'gx¿sf] sfof{Gjog ug]{ / cfos/, d"No clej[l4 s/, cGtMz'Ns, ;jf/L s/

/ dgf]/~hg s/ -rnlrq ljsf; z'Ns_, ljz]if z'Ns h:tf s]xL z'Ns / dx;'n

;DaGwL k|zf;g ug]{ sfo{x¿ cfGtl/s /fh:j ljefusf] bfloTjdf kb{5g\ . o:t}

k|sf/n] ;/sf/sf] nfef+;, b:t'/ (Royalties) h:tf u}x| s/ /fh:jsf] cg'udg ug]{

ljefusf] lhDd]jf/L /x]sf] 5 . ljefusf] b]xfo adf]lhd k|d'v sfo{x¿ /x]sf 5g\M

-s_ s/ k|zf;g -cfos/ / d"No clej[l4 s/_,

-v_ s/ gLlt,

-u_ s/bftf ;]jfx¿,

-3_ btf{, /fh:j ;+sng,

-ª_ s/ n]vf k/LIf0f,

-r_ s/ sfg'g sfof{Gjog / cGj]if0f÷cg';Gwfg,

-5_ k'g/fjnf]sg / k'g/fj]bg,

-h_ s/ lkmtf{ (Tax Refund)

-´_ clu|d ;dfb]z (Advance Ruling)

-`_ s/ ;GwL / cGt/f{li6«o s/ ;DjGwL sfo{,

-6_ cGtMz'Ns / dlb/f k|zf;g,

-7_ u}x| s/ cg'udg .

cfGtl/s /fh:j ljefusf] ;+u7gfTds ;+/rgfM

cfGtl/s /fh:j ljefusf] k|d'vdf /fhkqflÍt k|yd >]0fLsf dxflgb]{zs /x]sf 5g\ .

dxflgb]{zs cGtu{t k|zf;sLo k'g/fjnf]sg zfvf / ljz]if1 ;d"x k|ToIf ¿kdf

/x]sf 5g\ . ljefudf $ j6f dxfzfvfx¿ pk–dxflgb]{zs -/f=k=k|yd >]0fL_ cGtu{t

/xg] u/L Joj:yf ul/Psf 5g\ . dxfzfvf cGtu{t ljleGg zfvfx¿df lgb]{zs -/f=k=

låtLo >]0fL, /fh:j ;d"x_ sf] g]t[Tj /x]sf] 5 . ljefudf Joj:yf ul/Psf dxfzfvf

tyf zfvfx¿ b]xfo adf]lhd 5g\ .

~ 39 ~


!= ;~rfng dxfzfvf

-s_ s/bftf ;]jf zfvf,

-v_ s/ k/LIf0f Joj:Yffkg zfvf,

-u_ cg';Gwfg tyf ljsf; zfvf,

-3_ s/ ;+sng zfvf,

-ª_ aSof}tf zfvf,

-r_ j]¿h' zfvf .

@= ;"rgf k|ljlw Joj:Yffkg dxfzfvf

-s_ Joj:Yffkg ;"rgf k|0ffnL zfvf,

-v_ ;"rgf ;~rf/ k|ljlw zfvf .

#= cGtMz'Ns dxfzfvf

-s_ cGtMz'Ns Joj:yfkg zfvf,

-v_ cGtMz'Ns gLlt ljZn]if0f tyf ljsf; zfvf .

$= gLlt ljZn]if0f tyf Joj:yfkg dxfzfvf

-s_ cGt/f{li6«o s/ zfvf,

-v_ gLlt ljZn]if0f zfvf,

-u_ s/ k/LIf0f k'g/fjnf]sg zfvf,

-3_ cg'udg tyf d"NofÍg zfvf,

-ª_ of]hgf tyf ;+zfwg ljsf; zfvf,

-r_ sfg'g zfvf,

-5_ ;fdfGo k|zf;g zfvf .

ljefu dftxt Psj6f 7"nf s/bftf sfof{no, @@ j6f cfGtl/s /fh:j sfof{nox¿ /

!# j6f s/bftf ;]jf s]Gb|x¿ /x]sf 5g\ . cfGtl/s /fh:j sfof{no jf s/bftf ;]jf

s]Gb| gePsf lhNnfdf ;DalGwt lhNnfsf] sf]if tyf n]vf lgoGqs sfof{no dfk{mt

s/bftf ;]jf k|bfg ug]{ / /fh:j ;+sng ug]{ sfo{ Joj:yf ldnfOPsf] 5 .


~ 40 ~

cg';"rLx?

$= /fh:j cg';Gwfg ljefuM

/fh:j cg';Gwfg ljefusf] :yfkgf lj=;+= @)%) df ePsf] xf] . o; k"j{ lj=;+=@)#$ df cy{ dGqfnodf /fh:j cg';Gwfg dxfzfvf :yfkgf eO{ /fh:j cg';Gwfg / cfly{s ck/fw lgoGq0f ug]{ sfo{sf] yfngL ePsf] lyof] . kl5 cfP/ o;} dxfzfvfnfO{ ¿kfGt/0f u/L ljefu :yfkgf ul/Psf] xf] .

cfly{s ;"rgf k|0ffnLsf] dfWodaf6 kf/bzL{ cy{tGq, :jR5 Pjd\ pQ/bfoL /fh:j k|zf;gsf] ljsf; u/L /fh:j r'xfj6 tyf cfly{s ck/fw lgoGq0f ug]{ ljefusf] p2]Zo /x]sf] 5 . s/ tyf u}/ s/ /fh:j r'xfj6 Pjd\ cfly{s ck/fwsf]

~ 41 ~


cg';Gwfg tyf lgoGq0f, ljb]zL ljlgdosf] cj}w cf];f/ k;f/ tyf ckrngsf]

cg';Gwfg u/L d'2f bfo/ ug]{, / /fh:j k|zf;gsf] ;'wf/ tyf k|efjsfl/tfsf

nflu gLltut k[i7kf]if0f ug]{ ljifo ljefusf] sfo{If]q /x]sf] 5 . /fh:j r'xfj6

-cg';Gwfg tyf lgoGq0f_ P]g, @)%@, ljb]zL ljlgdo lgoldt ug]{ P]g, @)!(

cGtu{t tf]lsPsf sfo{x¿ ug{ ljefunfO{ ;'lDkPsf] 5 . o;}u/L eG;f/ P]g,

@)^$, d"No clej[l4 s/ P]g, @)%@ / cGtMz'Ns P]g, @)%* adf]lhd eG;f/

clws[t, s/ clws[t / cGtMz'Ns clws[tsf] ;d]t clwsf/ k|of]u ug{ kfpg] u/L

clwsf/ k|Tofof]hg ul/Psf] 5 .

k|f/Dedf s/ /fh:j r'xfj6sf] cg';Gwfg, txlssft / lgoGq0f ug]{ lhDd]jf/L

kfPsf]df cf=j= @)^%.)^^ b]lv u}x| s/ /fh:jsf] ;d]t cg';Gwfg, txlssft

/ sf/jfxL ug]{ lhDd]jf/L kfPsf] 5 . ;du|df /fh:j r'xfj6 Pjd\ lgoGq0f ug]{

sfo{sf nflu ljefu lhDd]jf/ /x]sf] 5 .

;+u7gfTds ;+/rgf

ljefudf /f=k=k|yd >]0fLsf dxflgb]{zssf] g]t[Tj /x]sf] 5 . dxflgb]{zs cGtu{t

Pshgf pk–dxflgb]{zs -/f=k=k|yd >]0fL_ sf] Joj:yf ul/Psf] 5 . ljefudf

Joj:yf ul/Psf] k|zf;g Pjd\ ;"rgf dxfzfvf / cg';Gwfg Pjd\ d'2f bfo/

dxfzfvfdf Ps Ps hgf /f=k= låtLo >]0fL -/fh:j_ sf lgb]{zs /xg] Joj:yf

/x]sf] 5 . oL dxfzfvf cGtu{tsf k|zf;g zfvf, cg';Gwfg zfvf / ;"rgf

zfvfdf /f=k= t[tLo >]0fL -/fh:j_ sf clws[t /xg] Joj:yf ldnfOPsf] 5 .

o;}u/L n]vf zfvfdf /f=k= låtLo >]0fLsf n]vf clws[t / sfg'g zfvfdf lhNnf

jlsn -/f=k=t[tLo >]0fL_ /xg] Joj:yf ldnfOPsf] 5 .

ljefu cGtu{tsf] $ j6f If]qLo O{sfO sfof{nox¿ O6x/L, kyn}of, j'6jn /

sf]xnk'/df /f=k= låtLo >]0fL -/fh:j_ sf clws[t /xg] Joj:yf /x]sf] 5 .

%= /fh:j k|zf;g tflnd s]Gb|M

g]kfn ;/sf/sf] /fh:j tyf cfly{s k|zf;gsf] If]qdf sfo{/t hgzlQmsf] Ifdtf

clej[l4sf] d"n p2]Zosf ;fy lj=;+= @)#& kmfu'g @( ut] /fh:j k|zf;g tflnd

s]Gb|sf] :yfkgf ePsf] xf] . tflnd s]Gb|sf] sfo{x¿ b]xfo adf]lhd 5g\M

-s_ /fh:j ;d"x / n]vf ;d"xsf sd{rf/Lx¿sf] ;]jf k|j]z, ;]jfsfnLg /

cNksfnLg tflnd ;+rfng ug]{ .

-v_ kf7\oqmd lgdf{0f, kl/dfh{g / cBfjlws ug{] .


~ 42 ~

cg';"rLx?

-u_ tflndsf] cfjZostf klxrfg Pjd\ k|efjsfl/tfsf] d"NofÍg ug]{ .

-3_ tflndsf ljifo j:t';+u ;DalGwt lj1x¿sf] ;"rL tof/ u/L kl/dfh{g ug]{ .

-ª_ cfly{s tyf /fh:j k|zf;gsf If]qdf cWoog cg'';Gwfg ug]{ .

s]Gb|sf] k|d'vsf ¿kdf /f=k=k|yd >]0fLsf tflnd k|d'v /xg] Joj:yf /x]sf] 5 . s]Gb|n] j]nfjvt lhNnfx¿df /fh:j ;d"xsf sd{rf/Lx¿nfO{ 5f]6f] cjlwsf] :ynut tflnd k|bfg ug]{ u/]sf] 5 .

^= ;DklQ ;'4Ls/0f cg';Gwfg ljefuM

g]kfn ;/sf/sf] ldlt @)^*.)#.)! sf] lg0f{ofg';f/ ;DklQ ;'4Ls/0f cg';Gwfg ljefu :yfkgf ePsf] xf] . o; cl3 ;DklQ ;'4Ls/0f lgoGq0f P]g, @)^$ sfof{Gjogdf cfPkl5 ;f] P]g adf]lhd sfo{;Dkfbg ug{ lj=;+= @)^% df /fh:j cg';Gwfg ljefunfO{ lhDd]jf/L tf]lsPsf] lyof] . kl5Nnf] k6ssf] g]kfn ;/sf/sf] ldlt @)&).)!.!( sf] lg0f{ofg';f/ ljefusf] ;+u7g ;'b[9Ls/0f ug{ gofF ;+u7g ;+/rgf :jLs[t eO;s]sf] 5 .

ck/fwhGo sfo{af6 k|fKt ;DklQnfO{ ;'4Ls/0f ug]{ sfo{ lgjf/0f ug'{ ljefusf] k|d'v p2]Zo /x]sf] 5 . ;DklQ ;'4Ls/0f tyf cft+sjfbL lqmofsnfk / cfd ljgfzsf xftltof/df x'g] ljQLo nufgLaf6 x'g]÷kg]{ uDeL/ cfly{s / ;fdflhs k|efjd'Qm d'n'ssf] l;h{gf ug]{ ljefusf] ;f]r / b"/b[li6 /x]sf] 5 .

Pp6} dfq sfof{nosf] ?kdf /x]sf] ljefusf] g]t[Tj /f=k=k|yd >]0fLsf dxflgb]{zsaf6 x'g] u/]sf] 5 .

~ 43 ~


cg';"rL–@

/fh:j ;+u7gx¿ af/] ul/Psf k"j{ cWoog / ;'emfjx¿sf] ;+lIfKt ljj/0f

!= o'j/fh vltj8f ;+of]hsTjsf] ljQLo ;'wf/ sfo{bnn] lj=;+= @)^) h]7df lbPsf] k|ltj]bgn] sfg'gL ;+/rgf tof/ u/L /fh:j af]8{ :yfkgf ug{ / ;f]df ljlzi6 >]0fLsf] /fh:j ;lrjn] cWoIftf ug]{ u/L /fh:j x]g]{ ;x;lrj, sfg'g lj1 Pj+ @ hgf;Dd cGo lj1x¿ ;b:o /x]sf] sfo{sfl/0fL af]8{ / ;/f]sf/jfnfx¿;+u ;Nnfx ug]{ /fh:j k/fdz{ ;ldlt /fVg ;'emfj u/]sf] lyof] . ;f] sfo{bnn] cfjZostfg';f/ /fh:j ;DaGwL ljefuLo k|d'vx¿nfO{ cfdlGqt ;b:osf] ?kdf /fVg ;lsg] ;Nnfx lbPsf] lyof] . ;fy} :jfoQ /fh:j k|flws/0f :yfkgfsf] ;+efJotf cWoog ug{ / /fh:j k|x/L an u7g ug{ klg ;'emfj u/]sf] lyof] -vltj8f / cGo, lj=;+= @)^)_ .

@= cfy{/ dfgn] h'g, @))$ df g]kfndf c4{–:jfoQ /fh:j k|flws/0fsf] ;+efjgf af/] k|ltj]bg lbPsf 5g\ . Nofl6g cd]l/sf / clk|msfsf ljsf;zLn b]zx¿sf] :jfoQ /fh:j k|flws/0fx¿sf] ;dLIff ub}{ g]kfndf o:tf] k|flws/0fsf] cfjZostfsf] ljQLo kIf, hgzlQmsf] kIf / g]kfns} cGo :jfoQ k|flws/0fsf] cg'ejsf] ljZn]if0f o; k|ltj]bgdf ul/Psf] 5 . k|flws/0f :yfkgfsf nflu z'?df lnOg' kg]{ sbdx¿, u7g sfof{Gjog ;ldltn] ug'{kg]{ sfo{x¿ af/] ;'emfj lb+b} o; k|ltj]bgn] cfjZos P]gsf] z'? d:of}bf, ;+u7g tflnsf, sd{Rff/L gLlt / egf{ k|lqmof, k|flws/0fsf] z'?sf jif{x¿sf] ljQ Joj:yf / lng'kg]{ lg0f{ox¿sf] >[+vnf af/] ;d]t o; k|ltj]bgdf ;'emfj ul/Psf 5g\ . cfy{/ dfgsf] ljrf/df :jfoQ /fh:j k|flws/0fsf] :yfkgfn] s/ k|zf;gsf] bIftf / pTkfbsTjdf j[l4 cfpg], cjfl~5t /fhgLlts x:tIf]kaf6 hf]lug], pQ/bfloTj a9\g] / e|i6frf/ 36\g] x'G5 . dfgsf] lgisif{df o:tf] k|flws/0fsf] u7g cfk}mdf g} ;'wf/sf] cr"s z:q t xf]Og, t/ s/ k|zf;gsf] cfw'lgsLs/0f ug{ –/fhgLlts OR5fzlQm eP– Pp6f 7"nf] uGtJodf rflx k'luG5 -dfg, ;g\ @))$_ .

#= dw's/ zDz]/ /f0ffsf] ;+of]hsTjdf u7Lt eG;f/ k|zf;gsf] ;'wf/ tyf cfw'lgsLs/0fsf nflu ;'emfj sfo{bnn] uf]ljGb yfkfsf] g]t[Tjdf @)^@ ;fndf lbPsf] k|ltj]bgn] eG;f/ ljefusf] ;+u7gfTds :j?kdf Jofks kl/jt{g NofO{ Internal Inspection Unit, Programme Management Staff, Intelligence Unit / Legal Unit /fVg, #) j6f eG;f/ sfof{nox¿ PsLs/0f u/L !# j6f dfq d"n


~ 44 ~

cg';"rLx?

eG;f/ sfof{no /fVg, clws[td"ns eG;f/ k|zf;gsf] ;fy} eG;f/ sfof{nox¿nfO{

-s_, -v_ / -u_ u/L # j6f juL{s/0fdf /fVg ;'emfj u/]sf] 5 . -/f0ff / cGo,

lj=;+ @)^#_ .

$= /fh:j k/fdz{ ;ldltsf tTsfnLg ;b:o ?k Hof]tLsf] ;+of]hsTjdf u7Lt

pk;ldltn] lj=;+= @)^@ h]7df lbPsf] k|ltj]bgdf /fh:j af]8{ jf /fh:j

k|flws/0fdf /fh:j k|zf;gnfO{ ljsl;t ug{ cWoog 6f]nL u7g u/L o;df

sfg'gL, k|zf;lgs, sfo{ ;+rfng :t/ / /fh:j ;+sngdf k'Ug] of]ubfg Pj+

;sf/fTds÷gsf/fTds kIfsf] cWoog u/fpg ;'emfj lbOPsf] lyof] . -Hof]tL /

cGo, lj=;+= @)^@_ .

%= gf/fo0f/fh ltjf/L ;+of]hs /x]sf] /fh:j k|zf;g ;+u7gfTds ;+/rgf ;'wf/

;'emfj sfo{bnsf] lj=;+= @)^# h]7sf] k|ltj]bgdf z'? jif{ cy{ dGqfno / /fh:j

;DaGwL ljefux¿ aLr sfo{;Dkfbg ;Demf}tf u/L ;'wf/ sfo{qmdx¿ rfn' /fVg],

To;kl5sf] jif{df ef/tsf] h:tf] t/ Pp6} s]Gb|Lo /fh:j ;ldlt -af]8{_ u7g ug]{

/ s]xL jif{sf] cg'ejsf] cfwf/df :jfoQ /fh:j k|flws/0f u7g ug]{ gLlt to

ug{ ;'emfj ul/Psf] 5 . ;fy} /fh:j ljefux¿sf] k|d'v ljlzi6 >]0fLsf] /fVg],

k|zf;sLo k'g/fjnf]sgsf nflu 5'§} ;ldlt jgfpg], eG;f/ k|zf;g cGtu{t

If]qLo sfof{nox¿ :yfkgf ug]{, cGtMz'Ns k|zf;gnfO{ ;'b[9 jgfpg 5'§} ljefu

u7g ug]{ jf eG;f/ ljefudf ;fg]{, /fh:j ;d"x k|j]zsf nflu cy{ zf:q,

jfl0fHo zf:q jf sfg'gsf] l8u|L clgjfo{ ug]{, /fh:j ;'/Iff an u7g ug]{, @!

cf}+ ztfJbLsf] r'gf}tL ;fdgf ug{ ;Ifd x'g] u/L /fh:j ;+u7gsf] cfw'lgsLs/0f

ug{ ;d]t ;'emfjx¿ lbOPsf 5g\ . -ltjf/L / cGo, lj=;+= @)^#_ .

^= >Ls[i0f >]i7n] cfGtl/s /fh:j ljefusf] ;+u7g / Joj:yfkg cWoog u/L lj=;+=

@)^^ c;f/df lbPsf] k|ltj]bgdf cfGtl/s /fh:j ljefudf ljlzi6 >]0fLsf] !

dxflgb]{zs / ;x;lrj :t/df % dxfzfvfx¿ /fVg l;kmfl/; ul/Psf] 5 . ljefu

/ cGtu{t sfof{nox¿nfO{ ;]jfu|fxLd'vL ;+u7gfTds ;+/rgfdf kl/jt{g ug{

;'emfj ul/Psf] 5 ->]i7, lj=;++ @)^^_ . dbg s'df/ bfxfn ;+of]hsTjsf] s]Gb|Lo

/fh:j af]8{ u7g ;DaGwdf cWoog ug{ u7Lt sfo{bnn] lj=;+= @)^^ d+l;/df

lbPsf] k|ltj]bgdf /fh:j k|zf;gnfO{ PsLs[t ?kdf ;+rfng ug{ sfo{sf/L

clwsf/ ;lxtsf] c4{–:jfoQ 5ftf ;+u7gsf] ?kdf s]Gb|Lo /fh:j af]8{sf] :yfkgf

ug{, ;f]sf nflu 5'§} sfg'g agfpg, gLltut ;jfndf af]8{ cy{ dGqfnosf]

;Nnfxsf/L lgsfo x'g] / k|zf;lgs ;jfndf :jfoQ x'g] lsl;dsf] ;+:yf agfpg

;'emfj ul/Psf] 5 . af]8{sf] ;+rfns kl/ifb\ cy{ dGqLsf] cWoIftfdf a9Ldf @%

~ 45 ~


;b:oLo x'g] u/L u7g x'g / /fh:j k|zf;g tyf /fh:j k|0ffnL;+u ;DalGwt ;a} If]qsf] k|ltlglwTj o; kl/ifb\df x'g ;'emfj ul/Psf] 5 . /fh:j ;lrj o;sf] ;b:o ;lrj x'g ;'emfj lbOPsf] 5 . /fh:j ;lrjsf] cWoIftfdf % ;b:oLo / Pshgf gLlh If]qsf] klg k|ltlglwTj x'g] u/L sfo{sf/L af]8{ u7g u/L b}lgs k|zf;g ;rfng ug{ ;'emfj lbOPsf] 5 . ;fy} /fh:j k'g/fjnf]sg ;ldlt -l/De' Kofg]n_, /fh:j cWoog tyf tflnd k|lti7fg tyf 5'§} /fh:j dGqfnosf] :yfkgf ug{ klg ;'emfj ul/Psf] 5 . -bfxfn / cGo, lj=;+= @)^^_ .

&= o' P; P cfO 8L åf/f ;xof]u ul/Psf] / rf6{8{ Psfp06]06 g/]Gb| e§/fO{sf] g]t[Tjdf cWoog ul/Psf] eG;f/ k|zf;gsf] ;+u7g / Joj:yfkgsf] k'g;{+/rgf ljifos cWoog k|ltj]bgn] -;g\ @)!# k]mj|'c/L_ eG;f/ k|zf;gsf] cfw'lgsLs/0fsf nflu y'k|} ;'emfjx¿ lbPsf] 5 . cGo ;'emfjx¿sf cltl/Qm o; cWoog k|ltj]bgn] sfnfGt/df /fh:j af]8{ u7g ug{ / ;f]df ljlzi6 >]0fLsf] cWoIfsf cltl/Qm eG;f/ / cfos/÷d"=c=s/÷ cGtMz'Nssf] cg'ej ePsf !÷! hgf k|yd >]0fLsf clws[tx¿ ;b:o / @) jif{sf] cg'ej k|fKt rf6{8{ Psfp06]06 / clwjQmf ;b:o u/L % ;b:oLo af]8{ agfpg ;'emfj ul/Psf] 5 . ;fy} k|yd >]0fL;DdnfO{ /fh:j ;d"xdf ;d"xLs[t ug{, /fh:j ;lrjsf] Joj:yf ug{, Customs Command Force u7g ug{ / /fh:j cg';Gwfg ljefusf] sfo{;+u :ki6tf Nofpg h:tf ;'emfjx¿ klg of] k|ltj]bgdf ;dfj]z 5 . -e§/fO{, ;g\ @)!#_ .

*= cGt/f{li6«o d'b|f sf]if (IMF) sf df}/Lg ls8n] dfr{ @)!# df cfGtl/s /fh:j ljefusf] gofF ;+u7g 9fFrf af/] lbPsf] k|ltj]bgdf -ljefuLo k|of]hgsf] nflu dfq_ s]Gb|Lo /fh:j af]8{ af/] cfjZos lg0f{o lng ;'emfj ub}{ cfGtl/s /fh:j ljefusf] dxflgb]{zs kb ljlzi6 >]0fLsf] x'g] u/L :t/f]GgtL ug{, % gofF dxfzfvfx¿ -;]jf, sfof{Gjog, gLlt / of]hgf, ;"rgf k|ljlw tyf ;fdfGo ;]jfx¿_ :Yffkgf ug{, demf}nf s/bftf sfof{no :yfkgf ug{, gofF ;+u7g 9fFrf sfof{Gjog ug{ Ps cGtl/d of]hgf agfO{ nfu" ug{, ;'wf/ 6f]nL u7g ug{ nufotsf ;'emfjx¿ ul/Psf 5g\ -ls8, ;g\ @)!#_ .


~ 46 ~

cg';"rLx?

/fh:j ;+u7g jf/] ljutsf /fh:j k/fdz{ ;ldltsf ljleGg ;'emfjx¿sf] ;+lIfKt ljj/0f

!= s]Gb|Lo 6\ofl/km af]8{, @)%^ M

s/sf gLltdf k'/fjnf]sg ug{ / cg'udg ug{ :yfoL /fh:j af]8{ (Revenue Board) sf] Joj:yf x'g'kg]{ .

/fli6«o tyf cGt/f{li6«o cfly{s ultljwL nufot, b]zsf] k|ToIf Pjd\ ck|ToIf

s/ / u}x| s/ ljifosf] ljljw kIfsf] cWoog, cg';Gwfg u/L pko'Qm

sbdx¿ rfNg / ;f]sf] sfof{Gjog ;d]t ug{ lghL If]qnfO{ klg ;+nUg u/fO{

:yfoL ?kdf Revenue Board sf] u7g ul/g'kg]{ .

@= /fh:j k/fdz{ ;ldlt, @)%& M

rf]/L lgsf;L k}7f/L lgoGq0fsf nflu cljnDj æ/fh:j k|x/LÆ u7g ug]{ .

æ/fh:j k|x/LÆ sf] u7g gx'Gh]n ;LdfjtL{ If]qx¿df dfq ljz]if ?kdf k|x/L

kl/rfng ug]{ .

s/ clws[t jf sfof{non] u/]sf] lg0f{o pk/ ljefusf dxflgb]{zssf]

;+of]hsTjdf lghL If]q ;lDdlnt Ps ;ldlt u7g u/L ;f] ;ldltaf6 s/

lgwf{/0f cfb]z pk/ k'g/fjnf]sg ;'Gg] Joj:yf x'g' kg]{ .

#= /fhZj k/fdz{ ;ldlt, @)%* M

s]xL ;do cl3b]lv z'? ul/Psf] k|efjsf/L u:tL kl/rfngaf6 /fh:j

kl/rfngdf ;sf/fTds ;+s]t b]lvg yfn]sf]n] xfnsf] c:yfoL u:tL

kl/rfngsf] ;+/rgfsf] ;6[fdf j}slNks tyf bLuf] ;+/rgf tof/

ug'{kg]{ .

/fh:j k|x/L u7gsf] sf/jfxL oyflz3| 6'+uf] nufpFg] / /fh:j k|x/Lsf] :yfoL

Joj:yf u/L lgoldt ?kdf v'nf ;Ldfaf6 x'g] t:s/L lgoGq0f sfo{nfO{ bLuf]

?kdf ;zQm jgfp+g] .

;/sf/n] /fhZj gLltsf ;DjGwdf u/]sf lg0f{on] b]zsf] cy{tGqdf kf/]sf]

k|efjsf jf/]df k/fdz{ ;ldltnfO{ k|efjsf/L 9+un] cg'udg÷cWoog ug]{

Joj:yf x'g'kg]{ .

~ 47 ~


$= /fhZj k/fdz{ ;ldlt, @)%( cfiff9 M

;Ldfgfaf6 x'g] rf]/L lgsf;L k}7f/L lgoGq0fsf nflu /fh:j k|x/Lsf] bLuf] ;+/rgf oyfzSo rf+8f] tof/ ug'{kg]{ .

%= /fhZj k/fdz{ ;ldlt, @)%( kf}if M

rf]/L lgsf;L÷k}7f/L lgoGq0f sfo{nfO{ k|efjsf/L jgfpg /fh:j k|x/Lsf] :yfkgf u/L lbuf] ;+/rgf v8f ug]{ sfo{nfO{ oyflz3| 6'+uf] nufpg] .

/fh:j k|x/L u7g gx'Gh]n;Dd xfnsf] u:tL Joj:yfnfO{{ cem ultlzn jgfpg] .

cfos/nfO{ a9L ;/n, :ki6 / kf/bzL{ agfpg / b]lvPsf sdL sdhf]/L / bf]xf]/f] cy{ nfUg] Joj:yfsf] cGTo ug]{ p2]Zon] gof+ cfos/ P]g, @)%* sfof{Gjogdf cfO{;s]sf] x'+bf o;sf] k|efjsf/L sfof{Gjogsf] nflu s/ k|zf;g / gLlh If]q b'j}n] ;+o'Qm k|of; ug'{kg]{ . o;sf] nflu gLlh If]q ;d]tsf] ;xefuL x'g] u/L cfGtl/s /fh:j ljefudf Ps ;ldltsf] lgdf{0f ul/g' kg]{ .

^= /fhZj k/fdz{ ;ldlt, @)^) cfiff9 M

eG;f/ k|zf;gsf] cf};t ;+sng vr{ (Average Collection Cost) t'ngfTds ?kdf Hofb} Go"g /x]sf] 5 . /fh:j ;+sngdf ePsf] nufgLnfO{ Wofg lbO eG;f/ sfof{nox¿sf] ef}lts ;'wf/ tyf Logistic support / sd{rf/L pTk]|/0ff ;d]tnfO{ Wofgdf /fvL s"n ;+sng vr{sf] sDtLdf klg )=%Ü jh]6 o; k|of]hgsf] nflu ljlgof]hg u/L eG;f/ sfof{nox¿sf] ef}lts ;'wf/ ub}{ n}hfg' kg]{ .

&= /fhZj k/fdz{ ;ldlt, @)^) kf}if M

/fh:j k|x/L u7g gx'Gh]n;Dd xfnsf] u:tL Joj:yfnfO{{ cem ultlzn jgfpg] .

cfos/nfO{ a9L ;/n, :ki6 / kf/bzL{ agfpg / b]lvPsf sdL sdhf]/L / bf]xf]/f] cy{ nfUg] Joj:yfsf] cGTo ug]{ p2]Zon] gof+ cfos/ P]g, @)%* sfof{Gjogdf cfO{;s]sf] x'+bf o;sf] k|efjsf/L sfof{Gjogsf] nflu s/ k|zf;g / gLlh If]q b'j}n] ;+o'Qm k|of; ug'{kg]{ . o;sf] nflu gLlh If]q ;d]tsf] ;xefuL x'g] u/L cfGtl/s /fh:j ljefudf Ps ;ldltsf] lgdf{0f ul/g' kg]{ .


~ 48 ~

cg';"rLx?

*= /fhZj k/fdz{ ;ldlt, @)^! cfiff9 M

/fh:j k|zf;gnfO{ k|efjsf/L ?kdf ;+rfng ug{ /fh:j ;DaGwL

ljefu÷ sfof{nox¿sf] ef}lts cj:yfdf ;'wf/ ug]{ tyf sfof{nonfO{

cfjZos kg]{ Go"gtd ;'ljwfdf a[l4 ug]{ h:tf sfo{nfO{ lg/Gt/tf

lbg'kg]{ . sd{rf/Lx¿sf] sfo{;Dkfbgsf] cfwf/df d"Nof+sg u/L kb:yfkg

tyf ;?jf ug]{ . /fh:j k|zf;gdf sfo{/t sd{rf/Lx¿nfO{ k|f]T;flxt

u/L pRr dgf]jn a9fpg sfo{;Dkfbgsf] cfwf/df pTs[i6 b]lvPsf

sfof{no / sd{rf/LnfO{ ah]6d} Joj:yf u/L yk kfl/>lds / k'/:sf/sf]

Joj:yf ul/g'kg]{ .

ca}w sf/f]af/ -lgsf;L tyf k}7f/L ;d]t_ lgoGq0fdf /fh:j u:tLsf]

k|efjsf/L e"ldsf x'g] ePsf]n] To;sf] :yfoL ;dfwfgsf] nflu 5'§} /fh:j

k|x/Lsf] u7g ul/g' kg]{ .

/fh:j k/fdz{ ;ldltnfO{ :jfoQ lgsfosf] ?kdf ljsl;t u/L k|efjsf/L

agfOg' kg]{ .

eG;f/ k|zf;gdf klxn]sf] j:t'l:yltnfO{ cfwf/ dfgL :yfkgf ul/Psf

sltko 5f]6L eG;f/ sfof{nox¿sf] jt{dfg af]em / cfjZostfnfO{ cWoog

u/L o:tf 5f]6L eG;f/ sfof{nox¿sf] k'gM;+/rgf ug{ jf x6fpg]tkm{ ljrf/

ul/g' kg]{ .

(= /fhZj k/fdz{ ;ldlt, @)^! kf}if M

/fh:j k|zf;gsf] jt{dfg ;+u7gfTds Pj+ ef}lts ;+/rgf, /fh:j kl/rfng,

sfof{nox¿sf] sfo{If]q, sd{rf/L b/jGbL h:tf ljifox¿ pk/ 5'§} cWoog

u/L k|fKt ;'emfj cg';f/ ;'wf/ ub}{ hfg' kg]{ .

ca}w sf/f]af/ -lgsf;L tyf k}7f/L ;d]t_ lgoGq0fdf /fh:j u:tLsf]

k|efjsf/L e"ldsf x'g] ePsf]n] To;sf] :yfoL ;dfwfgsf] nflu 5'§} /fh:j

k|x/Lsf] u7g ul/g' kg]{ .

/fh:j k/fdz{ ;ldltnfO{ :jfoQ lgsfosf] ?kdf ljsl;t ul/g' kg]{ / :yfgLo

:t/df u7g ul/Psf] lhNnfl:yt /fh:j ;dGjo ;ldltnfO{ k|efjsf/L jgfO{

:yfgLo txdf b]lvg] ;d:ofnfO{ ;dfwfg ul/g' kg]{ .

/fh:j k|zf;gnfO{ l56f], 5l/tf] Pj+ u'0f:t/o'Qm agfpg qmdzM clws[td"ns

b/jGbL Joj:yf nfu" ub}{ hfg' kg]{ .

~ 49 ~


!)= /fhZj k/fdz{ ;ldlt, @)^@ cfiff9 M

;du| /fh:j k|zf;gnfO{ ;Ifd, cfw'lgs, ultzLn tyf k|efjsf/L agfpg

cfjZostf cg';f/ xfnsf] /fh:j k|zf;gsf] ;+u7gfTds ;+/rgf Pj+

;d"xsf] u7g ;DaGwL Joj:yfsf] ;d]t k'g/fjnf]sg u/L sfo{af]em tyf

sfo{If]qsf] cfwf/df ljefu Pj+ sfof{nox¿sf] k'gu{7g Pj+ la:tf/ ul/g'kg]{ .

/fh:j k|zf;gdf sfo{/t sd{rf/Lx¿nfO{ sfof{nosf] sfo{af]em tyf cltl/Qm

;do ljbfsf] lbgdf ;d]t sfd u/] jfkt sfo{;~rfngsf] cfwf/df Ps

lglZrt k|ltztn] yk kfl/>lds lbg] Joj:yf ldnfO{ ;+efljt clgoldt

s[ofsnfksf] lgoGq0f ul/g' kg]{ .

/fh:j sfof{nox¿df ;a} txsf sd{rf/Lx¿sf] kb:yfkg ubf{ ;DalGwt

ljifosf] cNksfnLg tfnLd -Orientation_ lbP/ dfq k7fpg] Joj:yf

ldnfOg' kg]{ .

!!= /fhZj k/fdz{ ;ldlt, @)^@ kf}if M

eG;f/ tk{m d"Nof+sg Pj+ Jofkf/ ;DjGwdf p7\g] ljjfbx¿sf] ;dfwfgsf

nflu cy{ dGqfno cGtu{t :jtGq k|zf;lgs Tribunal sf] u7g ul/g' kg]{ .

cfGtl/s /fh:j sfof{nosf] ;+Vof yk ug'{kg]{ .

!@= /fhZj k/fdz{ ;ldlt, @)^# cfiff9 M

/fhZj ;+sngdf k|d'v of]ubfg lbO{ cfPsf] cGtMz'Ns k|zf;gnfO{ k|efjsf/L

agfpg 5'§} cGtMz'Ns ljefusf] u7g x'g'kg]{ .

lj/u+h k|d'v Jofkfl/s zx/ ePsf]n] s/ ;DjGwL ljjfbx¿ l56f] ;dfwfg

ug{ lj/u~hdf /fh:j Gofoflws/0f :yfkgf ug'{ kg]{ .

eG;f/ sfof{nox¿df sd{rf/L kb:yfkgf ubf{ bIf Pj+ tfnLd k|fKt

sd{rf/LnfO{ k|fyldstf lbOg'kg]{ . ;fy} k|fljlws sd{rf/L h:t} sDKo"6/

ck/]6/ cflzs'8f cGt/ut sDKo"/ k|f]ufd ;+rfng ug{ bIf e} ;s]sfnfO{

cGoq ;?jf ubf{ k|0ffnL ;+rfngdf afwf cfPsf] x'Fbf eG;f/ ljefusf]

;xdlt lagf cGoq ;?jf gug{ ;fdfGo k|zf;g dGqfnonfO{ cg'/f]w ug]{ .

ljZj Jofkf/ ;+u7g;+u ul/Psf] k|ltj4tf cg';f/ d"NofÍg ;DjGwdf

k'g/fj]bg x]g{ ;Sg] u/L :jtGq k|zf;lgs Gofoflws/0f (Independent Administrative Tribunal) sf] cljnDj u7g ul/g' kg]{ .


~ 50 ~

cg';"rLx?

eG;f/ ljefu cGtu{t cglws[t Jofkf/ Pj+ /fh:j r'xfj6 ;DjGwdf jf/Djf/ ;"rgf k|jfx ug{ dxflgb]{zs cGtu{t /xg] u/L Pp6f Intelligence Unit u7g u/L sfo{/De ul/g'kg]{ .

cglws[t Jofkf/ lgoGq0f ug{ eG;f/ u:tLnfO{ k|efjsf/L ?kdf ;+rfng ul/g' kg]{ . o;sf] nflu cy{ dGqfno cGtu{t /xg] u/L :yfoL ;+u7gsf] Joj:yf ul/g' kg]{ .

!#= /fhZj k/fdz{ ;ldlt, @)^$ cfiff9 M

rf]/L k}7f/L lgoGq0f ug{ ;lsPdf /fh:jdf j[l4sf] ;fy} :jb]zL pBf]ux¿sf] ;+/If0f x'g hfG5 . o;sf] nflu /fh:j cg';Gwfg ljefunfO{ hgzlQm Pj+ ;fwg >f]tsf] cefj x'g glbO{ ;zQm / k|efjsf/L ?kn] kl/rfng ul/g' kb{5 . l;dfjtL{ eG;f/ sfof{nox¿df k6s] ?kdf v6fOg] ;z:q k|x/Lsf] ;§f cy{ dGqfnosf] dftxtdf /xg] u/L :yfoL k|s[ltsf] /fh:j k|x/Lsf] Joj:yf cfufdL cf=a=af6 nfu" u/Lg' kg]{ .

/fh:j k|zf;gnfO{ :jR5 /fVg / sd{rf/Lx¿nfO{ pTk]|/0ffsf] nflu b08 k'/:sf/sf] Joj:yfnfO{ k|efjsf/L ?kn] sfof{Gjog ug]{ / sd{rf/Lx¿n] ;Dkfbg u/]sf] sfdsf] cfwf/df k|f]T;fxg eQf lbg] Joj:yf /fh:jsf ;j} sfof{nox¿df nfu" ul/g' kg{] .

eG;f/ k|zf;g / s/ k|zf;gdf sfd ug]{ sd{rf/Lx¿sf] ljifout cg'ejn] k]zfut 1fg clej[l4 ub{5 . s/ k|zf;gdf sfd ul//x]sf] JolQmnfO{ Ps}k6s eG;f/ sfof{nodf / eG;f/ sfof{nodf sfo{/t sd{rf/Lx¿nfO{ Ps}k6s s/ sfof{nox¿df ;?jf ubf{ ltgLx¿af6 ;Dkfbg x'g] sfddf bIftf gx'g' :jefljs xf] . To;}u/L gLltut txdf a:g] kbflwsf/Lx¿ klg cf–cfˆgf] ljifoj:t'df bIf ePdfq dftxt lgsfosf] k|zf;g Pj+ gLlt lgdf{0f k|efjsf/L x'G5 . t;y{ eG;f/ Pj+ s/ k|zf;gdf sfo{/t ljefuLo k|d'v;DdnfO{ ljifout 1fgsf] cfwf/df ;f]xL ljefu cGtu{t /fVg ;lsg] u/L gLlt lgdf{0f x'g / s]Gb|Lo :t/df ;du| k|zf;gs]f nflu Revenue Board sf] u7g ug'{ h?/L b]lvG5 . o:tf] Board n] /fh:j k|zf;g ;DaGwL gLlt lgdf{0f, sfof{Gjog tyf cg'udgsf] Joj:yfsf] ;fy} /fh:j k|zf;g cGtu{tsf sd{rf/Lx¿sf] lgo'lQm, ;?jf, a9'jf, b08 Pj+ k'/:sf/sf] sfo{ ug{ ;Sg] x'g' pko'Qm b]lvG5 . o;f] ePdf dfq /fh:j k|zf;gdf Joj;flostfsf] ljsf; / /fh:j k|zf;gnfO{ :jR5 Pj+ kf/bzL{

agfpg ;lsg] ck]Iff ug{ ;lsG5 .

~ 51 ~


!$= /fhZj k/fdz{ ;ldlt, @)^& czf]h M

;LdfjtL{ eG;f/ sfof{nox¿df k6s] ¿kdf v6fOg] ;z:q k|x/Lsf] ;§f

eG;f/ ljefu÷eG;f/ sfof{no dftxtdf dxflgb]{zssf] cfb]zdf rNg], /xg]

u/L :yfoL k|s[ltsf] eG;f/ k|x/Lsf] Joj:yf x'g'kg]{ .

eG;f/ k|zf;gdf sd{rf/Lx¿n] ;Dkfbg u/]sf] sfdsf] cfwf/df k|f]T;fxg

eQf lbg] xfnsf] Joj:yfsf] ;sf/fTds c;/ b]lvPsf]n] o; Joj:yfnfO{

lg/Gt/tf lbO{g' kg]{ . of] Joj:yf eG;f/ ljefudf klg nfu" x'g'kg]{ .

!%= /fhZj k/fdz{ ;ldlt, @)^* cfiff9 M

;LdfjtL{ eG;f/ sfof{nox¿df k6s] ¿kdf v6fOg] Joj:yfsf] ;§f

dxflgb]{zssf] dftxt / cfb]zdf kl/rfng x'g] u/L :yfoL k|s[ltsf] 5'§}

eG;f/ k|x/Lsf] Joj:yf x'g'kg]{ .

eG;f/ ljefu, cGtu{t sfof{no / 5f]6L eG;f/x¿ ;d]tsf] ;+u7g k'g

;+/rgfsf nflu O&M sfo{ ;DkGg u/L gofF ;+u7gfTds Joj:yf nfu" ug'{kg]{ .

eG;f/ ljefu / cGt/utsf] ;+u7gnfO{ clws[td"ns agfpg] u/L k'g

;+/rgf ug{] .

/fh:j k|zf;g tflnd s]Gb|nfO{ Revenue Academy sf] ?kdf tflnd /

cg';Gwfgsf] sfo{df ljlzi6Ls/0f ug{] / pkTosf jflx/ n}hfg] .

/fh:j cg';Gwfg tyf ;DklQ ;'l4s/0f cg';GwfgnfO{ 5'§f 5'§} ljefu jgfpg] .

C0f Joj:yfkgsf] sfdsf nflu 5l/tf] / r':t ;+/rgf ePsf] Pp6f 5'§} C0f

Joj:yfkg ljefu v8f ug{] .

;fgf] / 5l/tf] cGtMz'Ns ljefu v8f ug{ cWoog ug{] .

xfnsf] g]kfn k|zf;g ;]jf cGtu{t /fh:j ;d"x / n]vf ;d"x ;DjGwL

cjwf/0ff cGTo u/L 5'§} ;fj{hlgs ljQ ;]jf u7g ug{] / o; ;]jf cGtu{t

b]xfo jdf]lhd $ j6f ;d"x /fVg] M

!= eG;f/ ;d"x

@= s/ ;d"x (Inland Revenue)

#= ljQLo Joj:yfkg ;d"x

$= cfGtl/s n]vf k/LIf0f ;d"x


~ 52 ~

cg';"rLx?

k|To]s ;d"xdf /fhkqf+lst låtLo >]0fL;Ddsf kbx¿nfO{ ;d"xLs[t ug{] / /f=k= k|yd >]0fL ;Ddsf kbx¿nfO{ ;]jf leq cfj4 ug{] .

/fh:j cg';Gwfg / ;DklQ ;'4Ls/0f ck/fw x]g{] 5'§f 5'§} @ j6f ljefu sfod ug{] .

5'§} :jfoQ k|s[ltsf] s]Gb|Lo /fh:j af]8{ u7g u/L sfd cuf8L a9fpg' kg{] .

dGqfnosf] O&M Survey nfO{ :jLs[ltsf] nflu d+=k=df k]z u/L :jLs[t tTsfn u/fpg' kg{] .

ljZj Jofkf/ ;+u7gdf k|ltj4tf hgfP cg';f/ xfn;Dd klg 5'§} af}l4s ;DklQ ljefu :yfkgf x'g g;s]sf]n] tTsfn 5'§} af}l4s ;DklQ ;DjGwL ljefusf] :yfkgf x'g'kg]{ .

!^= /fhZj k/fdz{ ;ldlt, @)^( cfiff9 M

ljBdfg lgsf;L÷k}7f/L -lgoGq0f_ P]g, @)!# vf/]h u/L ;f]sf] ;§f cGt/f{li6«o Jofkf/nfO{ ;xh tyf ;'/lIft agfO j}w Jofkf/nfO{ k|f]T;flxt ug]{ cfwf/ Pj+ lgsf;L k}7f/L Jofkf/ ;DaGwL lj:t[t Joj:yf ;lxtsf] ;dofg's'n gofF P]g th'{df u/L nfu" ug'{kg]{ .

eG;f/ k|zf;gnfO{ r':t, b'?:t Pj+ clws[td"vL jgfpg], cgfjZos sfof{no Pj+ b/jGbL x6fO{ k'g;{+/rgf ug{ clt cfjZos ePsf]n] O&M ;e]{ u/fO{ ;f+u7lgs k'g;{+/rgf ul/g' kg]{ .

eG;f/ ljefusf] dxflgb]{zssf] dftxt tyf cfb]zdf kl/rfng x'g] :yfoL k|s[ltsf] eG;f/ k|x/Lsf] Joj:yf ul/g' kb{5 . o:tf] k|x/Lx¿ eG;f/ ljefub]lv sfof{no;Dd /xg] Joj:yf ul/g' kg]{ .

eG;f/ sfof{nox¿df sfo{/t sd{rf/Lx¿n] ;Dkfbg u/]sf] JolQmut sfdsf] d"NofÍgsf] cfwf/df k|f]T;fxg eQf lbg] / o;}nfO{ sfo{;Dkfbgsf] d"NofÍgsf] cfwf/ agfpg' kb{5 . ;fd'lxs sfo{;Dkfbgsf] d"NofÍgsf] cfwf/df k|f]T;fxg eQf lbOg' gx'g] .

d"No clea[l4 s/sf] b/df ax'b/ k|0ffnLsf] dfu pBf]u Aoj;foLn] ljutb]lv ub}{ cfPsf] / o;cl3 cWoog ;d]t e};s]sf]n] ;f] cWoog k|ltj]bg sfof{Gjog ug{ ;/sf/n] Wofg lbg'kg]{ .

;DklQ ;'4Ls/0f laefunfO{ cfof]u:t/sf] agfpg] jf lalzi6 >]0fLsf]

clws[tsf] g]t[Tjdf sfo{ ;+rfng ug]{ .

~ 53 ~


/fh:j r'xfj6sf] If]q / j:t' klxrfg u/L ;f] j:t' rf]/L k}7f/L x'g] sf/0f

jf/] gLlh If]qsf] ;xeflutfdf cWoog 6f]nL u7g u/L cWoog u/fOg' kg]{ .

/fh:j cg';Gwfg If]qLo sfof{nox¿nfO{ cfˆgf] sfo{If]q cGtu{tsf] ljb]zL

ljlgdo ;DaGwL d'2fsf] cg';Gwfg, txlssft / d'2f rnfpg] clwsf/

lbg'kg]{ .

/fh:j cg';Gwfg ljefu dftxt /xg] u/L cfˆg} ;'/Iff ansf] Joj:yf x'g'kg]{ .

!&= /fhZj k/fdz{ ;ldlt, @)&) cfiff9 M

cfly{s P]gjf6 ;do ;dodf d"No clej[l4 s/ 5'6 lbg] k|rng cGTo ug]{ .

O6x/L, kyn}of, lrtjg, sf7df8f}+, a'6jn, g]kfnu~h u/L laleGg 5 :yfgdf

cfGtl/s /fh:j laefu cGtu{t cGtMz'Ns sfof{no :yfkgf ul/g'kg]{ .

/fh:j ;d"x leq} klg 5'§f 5'§} ljlzi6 zLksf] cfj:ostf b]lvPsf]n] pk;d"x

-eG;f/ pk;d"x / /fh:j pk;d"x_ u7g ug]{ .

ljefusf] k'g;{+/rgf u/L cfGtl/s /fh:j sfof{no gePsf lhNnfx¿sf

@))) eGbf a9L s/bftfx¿ ePsf :yfgdf yk s/bftf ;]jf sfof{no

:yfkgf ug]{ tyf sf7df8f}+ pkTosfdf dWod :t/Lo s/bftfx¿sf lgldQ MLTO :yfkgf ul/g'kg]{ .

Psn d"=c=s/ b/n] ;j} vfn] j:t'x¿df Jojxfl/s ?kdf nfu' ug{ s7LgfO{

ePsf] ;j{q cg'ej ul/Psf] kl/k|]Ifdf j:t' cg';f/ d"=c=s/nfO{ jx'n b/df

nfu' ul/g' pku'Qm x'g] .

!*= /fhZj k/fdz{ ;ldlt, @)&! cfiff9 M

s/ k|0ffnL ;'wf/sf] nflu pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u u7g

ug{'kg]{ .

/fh:j Gofoflws/0f P]g / lgodfjnLnfO{ ;d;fdlos agfpg gofF P]g

/ lgodfjnL th{'df u/L Gofoflws/0fsf] ljBdfg ;+/rgfdf k'g/fjnf]sg

ug{'kg]{ .

d'n's ;+3Lo ;+/rgf tk{m cu|;/ eO;s]sf] ;Gbe{df ljQLo x:tfGt/0f O{sfO

h:tf ;+/rgfx¿sf] cfj:ostf Pj+ ;f]sf] :j?ksf jf/]df :jtGq lj1x¿sf]

;+nUgtfdf cWoog 6f]nL u7g u/L sfo{ cuf8L j9fpg' kg]{ . d"=c=s/

5'6sf] ;Ldf (Threshold) df ;d;fdlos ?kdf k'g/fjnf]sg ug{'kg]{ .


~ 54 ~

cg';"rLx?

s/ aSof}tfsf] ;d:of ;dfwfgsf] nflu ldGxf tyf km5\of}{6 ug{ ;Sg] clwsf/ ;lxtsf] :yfoL ;+oGqsf] Joj:yf ug{'kg]{ .

s]Gb|Lo /fh:j af]8{ u7g ug]{ Joj:yf sfof{Gjog ug{'kg]{ jf /fh:j ;d"xnfO{ 5'§} ;]jfsf] ?kdf ?kfGt/0f ug{'kg]{ .

cy{ dGqfno cGtu{tsf cfGtl/s /fh:j ljefu, eG;f/ ljefu, /fh:j k|zf;g tfnLd s]Gb| / /fh:j cg';Gwfg ljefu tyf tL ljefu cGtu{tsf sfof{nox¿nfO{ ;dofg's"n k'gM ;+/rgf ug{ ;+u7g tyf Joj:yfkg (O&M) ;j]{If0f ug{'kg]{ .

cfGtl/s /fh:j ljefusf] k'g;{+/rgfsf] nflu IMF ;d]tn] cWoog u/L k|ltj]bg lbPsf] cfwf/df ljefusf] ;'b[9Ls/0f u/L ljefuLo k|d'vsf] kb :t/f]GgtL ug{'kg]{ .

dWod :t/Lo s/bftf sfof{no :yfkgf tyf yk cfGtl/s /fh:j sfof{nox¿ / s/bftf ;]jf sfof{nox¿ lj:tf/ ug{'kg]{ .

s/bftf ;]jf sfof{nox¿sf] k'g;{+/rgf u/L ltgLx¿sf] e"ldsf k'g/fjnf]sg ug{'kg]{ .

s/ k|lzIf0f k|lti7fg (Tax Academy) sf] :yfkgf ug{'kg]{ .

/fh:j cg';Gwfg ljefu / ;DklQ z'4Ls/0f cg';Gwfg ljefunfO{ sfo{d"ns / Joj;flos ;+u7gsf] ?kdf ljsf; u/L sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL nfu" ug{'kg]{ .

~ 55 ~


/fh:j ;+u7g jf/] ljutsf jh]6 jQmJox¿sf] ;+lIfKt ljj/0f

!= cf=j=@)^).)^!

s/ 5Ng] sfo{nfO{ b'?T;fxg ug{ lglZrt kl/;"rssf cfwf/df To:tf

s/bftfnfO{ lgu/fgL ;"rLdf /flvg]5 . lgu/fgL ;"rLleq k/]sf s/bftfx¿sf]

cg';GwfgfTds s/ k/LIf0f, cfsl:ds vfgtnf;L, ;DklQ 5fgjLg, Go"g

ljhsLs/0f u/L ljqmL u/]sf] j:t'sf] vl/b ug]{÷u/fpg] h:tf sfo{x¿

ug{ cfGtl/s /fh:j ljefudf /fh:j ;'b[9Ls/0f sfo{qmd cGtu{t ljz]if

sfo{bn (Enforcement Task Force) v8f ul/g]5 .

@= cf=j=@)^!÷)^@

eG;f/ k|zf;gsf] ;+u7g ;'b[9Ls/0f ug{ 5l/P/ /x]sf 5f]6L eG;f/

sfof{nox¿df oftfoftsf] ;'udtf, jhf/sf] kx'Fr, ;LdfjtL{ If]qsf eG;f/

gfsf ;d]tsf] cWoog u/L k'gM ;+/rgf ul/g]5 .

#= cf=j=@)^@÷)^#

cGtMz'Ns k|zf;gnfO{ cem a9L ;'b[9 Pj+ k|efjsf/L agfpg] Joj:yf ug{

cGtMz'Ns ljefusf] u7g ul/g]5 .

/fh:j r'xfj6 /f]syfd Pj+ lgu/fgL ug{ g]kfn k|x/L, ;z:q k|x/L an /

/fli6«o cg';Gwfg ljefu ;d]tnfO{ ;lDdlnt u/fO{ cy{ dGqfnodf Pp6f

ljz]if O{sfOsf] :yfkgf ul/g]5 .

$= cf=j=@)^#÷)^$

cf=j=@)^!÷)^@ cuf8L;Ddsf ljleGg s/ sfof{nox¿ tyf cfGtl/s

/fh:j sfof{nox¿af6 lgwf{/0f eO{ c;'n pk/ x'g g;s]sf s/ /fh:j

/ ;f]xL cjlwsf cGo ;/sf/L jfFsL aSof}tf /sd ;d]t c;'n pk/ ug]{

k|of]hgsf] nflu Ps clwsf/ ;DkGg pRr:t/Lo aSof}tf km5\of}{6 cfof]u

u7g ul/g]5 . cf=j= @)^!÷)^@ ;Dd ljj/0f k]z eO ljjflbt /x]sf

ljj/0f tyf s/ km5\of}{6 x'g g;s]sf ljj/0fx¿sf] s/ km5\of}{6 ug{sf nflu

s/ km5\of}{6 ;ldlt u7g ul/g]5 .


~ 56 ~

cg';"rLx?

/fh:j r'xfj6sf If]qx¿sf] klxrfg u/L k|efjsf/L lgoGq0f Joj:yf sfod

ug{ hf]lvd Joj:yfkg k4ltsf] ljsf;df hf]8 lbOg]5 . ;fy}, /fh:j

cg';Gwfg ljefusf] cg';Gwfg Ifdtfdf ljsf; ul/g]5 . dGqfnodf :yflkt

cg'udg O{sfOnfO{ clwsf/ ;DkGg u/L /fh:j r'xfj6 lgoGq0f sfo{df

;zQm agfOg]5 .

/fh:j k|zf;gdf sfo{/t hgzlQmsf] sfo{ pTk|]/0ffdf clej[l4 ug{ 5flgPsf

s]xL sfof{nox¿df k/LIf0fsf] ?kdf sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k4lt

nfu" ug]{ Joj:yf ldnfOPsf] 5 .

/fh:j k/fdz{ ;ldltsf] jt{dfg ;+/rgfnfO{ k'gu{7g u/L o;sf]

k|efjsfl/tfdf j[l4 ul/g]5 . /fh:j sfof{nox¿sf] ;+:yfut Ifdtf /

Joj;flos bIftfdf clej[l4 ug{ cfwf/e"t ;]jf tyf dfgj ;+zfwg

ljsf;df hf]8 lbOg] 5 .

cGtMz'Ns k|zf;gnfO{ cem a9L ;'b[9 Pj+ k|efjsf/L agfpg jt{dfg

;+u7gfTds ;+/rgfnfO{ k'g/fjnf]sg u/L ;'wf/ ul/g]5 .

%= cf=j=@)^%.)^^

s]Gb|Lo ;/sf/ / :yfgLo ;/sf/n] p7fpg kfpg] /fh:jsf] ;LdfÍg

(Demarcation) ug{ Pp6f sfo{bn u7g u/L sfo{k|f/De ul/g]5 .

sfnf] wgnfO{ ;]tf] agfpg ckgfpg] cj}w pkfox¿sf] lgoGq0f u/L sfg'g

cg';f/ sf/jfxL ug{ o;} cfly{s jif{leq d'b|f z'4Ls/0f lgoGq0f ljefusf]

:yfkgf ul/g]5 .

cfd g]kfnLn] cfˆgf] ;DklQsf] ljj/0f /fHonfO{ ;"lrt u/L ;Ddflgt hLjg

Joltt ug{ cfd gful/snfO{ pTk|]l/t ug]{ Wo]on] ;DklQ s/ P]g, @)$& nfO{

;do ;fk]If, Jojxfl/s / sfof{Gjogof]Uo t'NofO{ o;} cfly{s jif{leq nfu'

ul/g]5 . o;sf nflu lj1x¿ ;lDdlnt Pp6f cfof]u u7g ul/g]5 .

Go"g u'0f:t/sf] ljb]zL dfnj:t'sf] cfoftsf] rfknfO{ :jb]zL pBf]usf]

;+/If0f ug{ o;} cfly{s jif{leq PlG6 8DkLË (Anti-dumping) ;DjGwL

ljw]os th'{df u/L ;DdfgLt Joj:yflksf ;+;b ;dIf k]z ul/g]5 .

eG;f/ hfFrkf; kZrftsf] k/LIf0f (PCA) nfO{ k|efjsf/L agfOg]5 . o;sf

nflu cf=/f=lj= / eG;f/ ljefun] ;dGjofTds ?kdf ;+o'Qm k/LIf0f k|0ffnL

(Joint Audit System) sf] cjnDjg ul/g]5 .

~ 57 ~


cfufdL ̂ dlxgfleq jL/uGh, e}/xjf, lj/f6gu/, d]rL eG;f/ sfof{nox¿sf]

jf6f] u/L k}7f/L x'g] ;fdfgx¿ eG;f/ sfof{noaf6 l;njGbL sG6]g/df dfq

9'jfgL ug{ kfpg] Joj:yf ldnfOg]5 .

/fh:j gLlt, /fh:j k|zf;g, /fh:j ;DaGwL P]g lgod nufotsf ljifodf

:yfoL ?kdf lg/Gt/ cWoog, cg';GWffg u/L cNksfnLg, dWosfnLg Pj+

bL3{sfnLg ;f]r cg'?k /fh:j gLlt lgwf{/0f / /fh:j k|zf;gnfO{ ;+rfng

ug{ o;} cf=j= leq Pp6f clwsf/ ;DkGg :yfoL s]Gb|Lo /fh:j af]8{

(Central Revenue Board) sf] :yfkgf ul/g]5 .

/fh:j k|zf;gnfO{ ;Ifd / k|efjsf/L jgfpg b]zsf] >d jhf/ Pj+ lghfdtL

;]jfsf] cGo ;d"xjf6 ;d]t k|lt:kwf{Tds ?kdf bIf Pj+ pRr u'0f:t/o'Qm

hgzlQmnfO{ /fh:j ;d"xdf k|j]z u/fpg] / sfo{;Dkfbgsf] cfwf/df /fh:j

;d"xsf sd{Rff/LnfO{ g]kfn k|zf;g ;]jfsf cGo ;d"xdf ;?jf ug]{ Joj:yf

ldnfOg] 5 .

/fh:j k|zf;gdf sfd ug]{ clwsf/L / sd{rf/Lx¿sf] kfl/>lds /

;'ljwfx¿df cnUu} Joj:yf nfu" ug]{ ;DjGwdf cWoog cg';Gwfg ul/g]5 .

cfGtl/s /fh:j ljefusf] ljBdfg ;+/rgfdf kl/jt{g u/L sfo{ ;Dkfbgsf]

b[li6sf]0fn] 5l/tf] agfOg] 5 . sfo{jf]emsf] cg'kftdf yk cf=/f= sfof{nox¿sf]

:yfkgf ub}}{ nlug]5 . o; qmddf klxnf] r/0fdf sf7df8f}+ pkTosfleq

cfGtl/s /fh:j sfof{nox¿sf] ;+Vof j[l4 ul/g]5 . ;f]sf] nflu /fh:j

k|zf;g ;+u7gfTds ;+/rgf ;'wf/ ;'emfj sfo{bn, @)^# sf] k|ltj]bg

;d]tnfO{ cfwf/ lnOg]5 .

eG;f/ ljefu / cGtu{t sfof{nox¿sf] ;+u7gfTds ;+/rgf k'g/fjnf]sg

ul/g]5 . eG;f/ k|zf;gnfO{ qmdzM clws[td"ns (Offi cer oriented) jgfOg]5 . To:t} xfn ljBdfg 5f]6L eG;f/ sfof{nox¿sf] k'g;{+/rgf tyf

k'g:yf{kgf ;DjGwL sfo{ zL3| cufl8 a9fOg]5 .

^= cf=j=@)^^.)^&

High Sea Sale sf] ;DefJotf jf/] cWoog ug{ lghL If]qsf] ;d]t ;+nUgtfdf

sfo{bn u7g ul/g]5 .

cfly{s ultljlwsf] ljsf; Pj+ lj:tf/, s/bftfsf] kx'Fr / sfo{jf]emsf]

cg'kftnfO{ Wofgdf /fvL cfGtl/s /fh:j ljefu / sfof{nosf] ;+/rgfdf


~ 58 ~

cg';"rLx?

;dofg's"n kl/jt{g ul/g]5 . o; qmddf sf7df8f}+ pkTosf, wgs'6f, ;'v]{t, jfUn'Ë / h'Dnf lhNnfdf s/bftf ;]jf s]Gb|x¿ / j'6jndf cfGtl/s /fh:j sfof{no :yfkgf ul/g]5 .

/fh:j gLlt, /fh:j k|zf;g, /fh:j ;DjGwL P]g lgod nufotsf ljifodf :yfoL ?kdf lg/Gt/ cg';Gwfg u/L cNksfnLg, dWosfnLg Pjd\ bL3{sfnLg ;f]r cg'?k /fh:j gLlt lgwf{/0f / /fh:j k|zf;gnfO{ ;+rfng ug{ o;} cf=j=leq Ps pRr:t/Lo :yfoL s]Gb|Lo /fh:j af]8{sf] :yfkgf ul/g]5 .

;a} eG;f/ sfof{nox¿sf] ef}lts ;'ljwfdf lj:tf/ ul/g]5 . eG;f/ sfof{nox¿nfO{ clws[td"ns jgfOg'sf ;fy} s]xL eG;f/ sfof{nox¿sf] :t/ j[l4 u/L ;+u7g k'g;+{/rgf ul/g] sfo{ o;jif{ k"/f ul/g]5 . ;fy} ;Ldf If]qaf6 x'g] cj}w dfn;fdfg cf];f/ k;f/ lgoGq0f ug{ eG;f/ ljefu cGtu{t eG;f/ k|x/Lsf] Joj:yf ul/g]5 .

eG;f/ hfFrkf; k/LIf0f sfof{no (Post Clearance Audit Offi ce) sf] :yfkgf u/L cfufdL tLg dlxgf leq sfo{ ;+rfng ul/g]5 .

/fh:j cg';Gwfg ljefusf] ljBdfg ;+/rgfdf k'g/fjnf]sg ul/g'sf ;fy} yfgsf]6, jlb{jf; / cQl/ofdf yk OsfO{ sfof{nox¿ tTsfn :yfkgf ul/g]5 . /fh:j r'xfj6 lgoGq0fsf nflu 5'§} /fh:j k|x/Lsf] Joj:yf u/L cfsl:ds Pjd\ b|'t u:tLsf] kl/rfngåf/f /fh:j r'xfj6 ug]{ sfo{nfO{ s8fOsf ;fy lgoGq0f ul/g]5 .

cGtMz'Ns k|zf;gnfO{ cem a9L ;'b[9, ;Ifd / k|efjsf/L agfpg o;sf gLltut, ;+u7gfTds tyf k|zf;lgs k|lqmofsf] cWoog u/L ;'emfj k]z ug{ cfufdL cf=j=df Ps sfo{bn u7g ul/g] 5 . ;fy}, sfo{bnsf] k|ltj]bgnfO{ sfof{Gjogdf Nofpg kxn ul/g]5 .

d"No clej[l4 s/sf ;DjGwdf pBdL / Joj;foL ;d'bfoaf6 JoQm efjgfnfO{ pRr dxTj lb+b} o;nfO{ j}1flgs / Jojxfl/s t'Nofpg cWoog ul/g]5 .

cfGtl/s /fh:j sfof{no gePsf lhNnfx¿df s/bftf btf{, :yfoL n]vf gDj/ ljt/0f, s/ ;+sng / s/bftf ;]jf ;DjGwL sfo{sf nflu sf]if tyf n]vf lgoGqs sfof{nodf s/bftf ;]jf O{sfO :yfkgf ul/g]5 . o:tf] O{sfOdf sfd ug{ tf]lsPsf sd{rf/LnfO{ sfo{;Dkfbgdf cfwfl/t k|f]T;fxg eQf ;d]t lbg] Joj:yf ldnfOPsf] 5 . o; Joj:yfaf6 b'u{d kxf8L lhNnfsf ;fgf Joj;foLnfO{ btf{ eO{ s/ e'QmfgL ug{ ;xh x'g] cg'dfg 5 .

~ 59 ~


&= cf=j=@)^&.)^*

/fh:j k|zf;gsf] jt{dfg ;+u7gfTds ;+/rgf / sfo{ k|0ffnLnfO{ ;dofg's"n

kl/dfh{g u/L :jR5, kf/bzL{, Joj;flos / s/bftf d}qL /fh:j k|zf;gsf]

ljsf; ug]{ .

/fh:j k|zf;gnfO{ :jfoQ / k|efjsf/L jgfpg s]Gb|Lo /fh:j af]8{ u7g

;DjGwL ljw]os Joj:yflksf ;+;b ;dIf k]z ul/g]5 .

;DklQ ;'4Ls/0f lgjf/0f ug]{ sfo{nfO{ k|efjsf/L ?kdf sfof{Gjog ug{ g]kfn

/fi6« a}Ídf /x]sf] ljQLo ;"rgf O{sfO;+u sfo{d"ns ;DjGw sfod u/L o;

;DjGwL cg';Gwfg tyf txlssftnfO{ k|efjsf/L agfOg]5 . o;}u/L /fh:j

cg';GWffg ljefunfO{ æ/fh:j tyf ;DklQ ;'4Ls/0f cg';GWffg ljefuÆ sf]

?kdf k'g;+{/rgf u/L >f]t / ;fwgn] ;DkGg ul/g]5 .

*= cf=j=@)^*.)^(

/fh:j k|zf;gsf] jt{dfg ;+u7gfTds ;+/rgf / sfo{ k|0ffnLnfO{ ;dofg's"n

kl/dfh{g u/L :jR5, kf/bzL{, Joj;flos / s/bftf d}qL /fh:j k|zf;gsf]

ljsf; ug]{ .

/fh:j k|zf;gnfO{ :jfoQ / k|efjsf/L agfpg s]Gb|Lo /fh:j af]8{ u7g ul/g]5 .

s/bftf ;]jfnfO{ yk lj:tf/ u/L k|Effjsf/L agfpg cfufdL jif{df sf7df8f}+

pkTosf jflx/ yk !# j6f s/bftf ;]jf sfof{no :yfkgf u/L ;+rfngdf

NofOg]5 .

cGtMz'Ns /fh:jsf] of]ubfgnfO{ b[li6ut u/L o;sf] 5'§} ;+u7gfTds

;+/rgf dfk{mt k|zf;g u/L /fh:j ;+sngdf clej[l4 ug{ o; cf=j=df 5'§}

cGtMz'Ns ljefu :yfkgf ul/g] 5 .

5'§} /fh:j k|x/Lsf] Joj:yf geP;Dd /fh:j cg';Gwfg tyf eG;f/

sfof{nox¿sf] ;'/Iff / r]f/L k}7f/L÷lgsf;L lgoGq0f ug{ cfjlws ?kdf

v6fOg] ;z:q k|x/L ansf] ;§f eG;f/ ljefu tyf /fh:j cg';Gwfg

ljefusf] lgoGq0f / lgb]{zgdf /xg] u/L ;z:q k|/L an v6fOg]5 .

(= cf=j=@)&).)&!

d"=c=s/ nfu" ePsf] kGw| aif{ k"/f eO;s]sf] / gofF cfos/ P]g tyf

cGtMz'Ns P]g nfu" ePsf] afx| aif{ k'Ug nfu]sf] ;Gbe{df s/ k|0ffnLdf ;du


~ 60 ~

cg';"rLx?

;fk]If ;'wf/sf nflu cWoog tyf ljZn]if0f ug{ lj1;lxtsf] Ps pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg ;'emfj cfof]u u7g ul/g]5 .

;Ldf If]qaf6 x'g] rf]/L lgsf;L k}7f/L, /fh:j r'xfj6 tyf cj}w dfnj:t'sf] cf];f/k;f/ lgoGq0f ug{ cGt/ ljefuLo ;dGjo sfod u/L cleofgs} ?kdf sfo{qmdx¿ cufl8 a9fOg] 5 . ;fy} eG;f/ sfof{nosf k|d'vsf] lgb]{zg / lhDd]jf/Ldf eG;f/ /fh:j u:tL kl/rfng x'g] Joj:yfnfO{ yk k|efjsf/L agfOg]5 .

eG;f/ ljGb"jf6 hfFrkf; ePsf ;fdfgx¿nfO{ ljleGg 7fpFdf r]s hfFr ug]{ sfo{af6 Joj;flos nfut a9\g hfg] ePsf]n] hf]lvddf cfwfl/t r]s hfFr Pj+ cg';Gwfg k|0ffnLsf] cjnDjg ul/g]5 . o;} l;nl;nfdf /fh:j cg';Gwfg ljefu cGtu{t xfn sfod /x]sf] yfgsf]6 / w'lnv]n r]skf]i6x¿ cfh}sf ldltb]lv vf/]h x'g] Joj:yf ldnfOPsf] 5 . tL r]skf]i6x¿ vf/]h ePkl5 /fh:j cg';Gwfg ljefuaf6 /fh:j r'xfj6 lgoGq0fsf nflu ;"rgf k|ljlwdf cfwfl/t ;3g u:tL ;+rfng ul/g]5 . sf7df8f}+ pkTosfleqsf] cfly{s ultljlwsf] cg'udg u/L r'xfj6 lgoGq0f ug{ rfn' cf=j= leq g} /fh:j cg';Gwfg ljefu cGtu{t 5'§} ;+/rgf tof/ ul/g]5 .

cfGtl/s /fh:j kl/rfngdf u}x|s/ /fh:jsf] of]ubfg j[l4 ug{ u}x|s/sf gof+ >f]tx¿sf] kl/rfng, ;/sf/L ;DklQsf] pkof]u, j:t' tyf ;]jfsf] d"No k'g/fjnf]sg / u}x|s/ /fh:j ;+sngsf] ;+:yfut lhDd]jf/L ;d]tsf] cWoog u/L ;'emfj lbg u}x|s/ /fh:j k|0ffnL ;'wf/ sfo{bn u7g ul/g]5 .

!)= cf=j=@)&!.)&@

/fh:j k|zf;gdf yk ljlzli6s/0f ug{ ;+/rgfTds ;'wf/ ug]{ .

pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u u7g ul/g]5 .

/fh:j k|zf;g tflnd s]Gb|sf] ef}lts k"jf{wf/ / ;+/rgfTds ;'wf/ u/L o;nfO{ cWoog, cg';Gwfg / clen]v s]Gb|sf] ?kdf klg ljsf; ul/g]5 .

~ 61 ~


cg';"rL–#

s]xL d'n'ssf s]Gb|Lo /fh:j ;+u7gx¿sf] ;+lIfKt ljj/0f / s]xL cGt/f{li6«o

cWoogx¿sf] ;+If]kdf lgrf]8

!= ef/tM ef/tdf s]Gb|Lo /fh:j af]8{ P]g, !(^# cGtu{t b'O j6f af]8{x¿ M s]Gb|Lo

k|ToIf s/ af]8{ / s]Gb|Lo cGtMz'Ns tyf eG;f/ af]8{ u7g ul/Psf 5g\ . oL

b'j} af]8{ s]Gb|Lo ;/sf/sf] lgoGq0fdf s]Gb|Lo ;/sf/ / P]gn] lbPsf] clwsf/

k|of]u u/L ;'Dk]sf] sfo{x¿ ub{5g\ . oL af]8{x¿ cy{ dGqfnosf] /fh:j ljefusf

cËx¿ x'g\ . cWoIf nufot ;a} ;b:ox¿ ef/tLo /fh:j ;]jfaf6 5flgG5g\ .

cWoIfx¿ ljz]if ;lrj :t/sf 5g\ eg] ;a} ;b:ox¿ kb]g cltl/Qm ;lrjx¿

x'g\ . af]8{x¿n] cfˆgf] ;fd"lxs lg0f{oaf6 gLltut / b}lgs k|zf;g ;Grfngsf

nflu cfjZos dfu{bz{g ug]{ sfo{x¿ ub{5g\ . -bfxfn / cGo, lj=;+= @)^^_ .

ef/tsf] /fh:j ;+u7g gLlt / ;+/rgfdf ;'wf/sf nflu ;'emfj ug{ xfn} u7Lt

Ps cfof]u (Tax Administration Reform Commission) n] lbPsf] k|ltjb]gdf

b'Oj6f af]8{x¿n] tTsfn} cfˆgf sfo{ k|0ffnLdf P]Soj4tf Nofpg k|of; ug{ /

cfufdL % jif{leq Pp6} Joj:yfkg ;+/rgf /x]sf] æk|ToIf / ck|ToIf s/x¿sf]

s]Gb|Lo af]8{Æ df PsLs/0f ug{ ;'emfj u/]sf] 5 . ;fy} s/ k|zf;gnfO{ a9L

ljQLo / sfo{ut :jfoQtf k|bfg ug{, /fh:j ;lrjsf] kb vf/]h u/L af]8{nfO{

ltgsf] sfd lhDdf lbg, af]8{x¿nfO{ gLltut sfo{x¿sf] dfq lhDd]jf/L lbO

;a} ;Grfng:t/sf sfo{x¿ lgb]{zgfnox¿nfO{ ;'Dkg, :yfgLo sfof{nox¿nfO{

ef}uf]lns cfwf/df dfq sfo{ lhDd]jf/L glbO{ sfo{ut cfwf/df -h:t} s/bftf

;]jf, sfof{Gjog, n]vf k/LIf0f, ljjfb lg?k0f, s/ ;+sng cflb_ :yfkgf ug]{

h:tf ;'emfjx¿ klg of] cfof]un] lbPsf] 5 . (TARC, 2014) .

@= aËnfb]zM aËnfb]zdf txfFsf] cy{ dGqfnosf] cfGtl/s >f]t dxfzfvf cGtu{t

/fli6«o /fh:j af]8{n] k|ToIf / ck|ToIf ;a} s/x¿sf] k|zf;g ub{5 . cfGtl/s

>f]t dxfzfvfsf] ;lrj /fh:j af]8{sf] kb]g cWoIf x'G5g\ . af]8{sf] sfo{If]qdf

cfos/, d"=c=s/, eG;f/, cGtMz'Ns, cGo z'Ns, kmL / b:t'/x¿sf] ;+sng, gLlt

lgdf{0f / s/ k|zf;g kb{5 . -bfxfn / cGo, lj=;++ @)^^_ .

#= kfls:tfgM kfls:tfgdf P]gåf/f ;g\ @))& df Federal Board of Revenue -;++3Lo /fh:j af]8{_ sf] u7g ePsf] 5, o; cl3 s]Gb|Lo /fh:j af]8{


~ 62 ~

cg';"rLx?

lyof] . cy{ dGqfnosf /fh:j dxfzfvfsf ;lrj af]8{sf] kb]g cWoIf x'G5g\

/ af]8{df tLghgf ;+rfns ;b:ox¿, tLghgf k|zf;g, sfg'g / /0fgLlts

of]hgfsf lj1 ;b:ox¿, tLghgf sfo{ut ;b:ox¿, tLghgf gLltut

ljifo x]g]{ ;b:ox¿ / tLghgf dxflgb]{zsx¿ u/L hDdf !% hgf ;b:ox¿

5g\ . af]8{n] ljQ gLltsf] th'{df / k|zf;g, ;+3Lo s/x¿ nufpg] / ;+sng

ug]{ tyf k'g/fj]bg ;'Gg] c4{ Goflos sfo{ ug]{ ub{5 . -bfxfn / cGo,

lj=;++ @)^^_ .

$= l;Ëfk'/M l;Ëfk'/df ;g\ !((@ df P]gåf/f :yflkt /fh:j k|flws/0f 5 h;df

cWoIf / % b]lv !) hgf ;Dd ;b:ox¿ /xG5g\ . cWoIfsf] lgo'lQm /fi6«kltn]

u5{g\ . k|flws/0fn] nf]s ;]jf cfof]u;+u k/fdz{ u/]/ / zt{x¿ tf]sL k|d'v

sfo{sf/L clws[t (Inland Revenue Commissioner) lgo'Qm ub{5 . o;

k|flws/0fn] ;/sf/sf] Ph]G6sf] ?kdf sfd u/L ;/sf/ / k|flws/0f aLr ePsf]

;Demf}tf adf]lhd cfo s/, ;DklQ s/ tyf cGo s/, z'Ns / b:t'/x¿sf]

k|zf;g, lgwf{/0f, ;+sng / tT;DjGwL cGo sf/jfxL ub{5 . k|flws/0fn] dGqLsf]

:jLs[lt lnO{ k|flws/0fsf sfo{sf/Lx¿sf] lgo'lQm / ;]jfsf zt{x¿, cg'zf;g,

;'ljwf ;x'lnot lgwf{/0f ub{5 . P]g cg';f/ tf]lsPsf] sfo{ ubf{ k|flws/0fn] lng]

z'Ns klg dGqLsf] :jLs[ltdf cfk}mn] lgwf{/0f ub{5 . l;Ëfk'/df eG;f/ k|zf;gnfO{

;/sf/L ljefusf] ?kdf 5'§} /flvPsf] 5 . -bfxfn / cGo, lj=;++ @)^^_ . cGt/

f{li6«o d'b|f sf]ifn] u/]sf] cWoog cg';f/ l;Ëfk'/sf] /fh:j k|flws/0fnfO{ ;DklQ

:jfldTj ug]{, C0f lng] clwsf/ /x]sf], ;+rfngsf nflu ;+slnt /fh:jsf]

lglZrt c+z :jtM k|fKt x'g] / yk k|f]T;fxg /sd klg k|fKt x'g], cy{ dGqfnok|lt

;fdfGo hjfkmb]xL /xg], dxfn]vf k/LIfs jf cGo :jLs[t n]vfk/LIfsåf/f n]vf

k/LIf0f x'g], ;+rfns ;ldltdf gLlh If]qsf] klg ;xeflutf /xg], af]8{n] k|d'v

sfo{sf/L clws[t lgo'Qm ug{ kfpg] h:tf u'0fx¿ 5g\ / ;a} If]qdf k|efjsfl/tf

clt pRr /x]sf] 5 . (IMF, 2006) .

%= k]?M k]?df /fh:j k|flws/0fsf] ?kdf ;g\ !((! df SUNAT (National Superintendency of Tax Administration) sf] :yfkgf eof] . r/d cfly{s

lj>[+vnf kl5 s/ ;+sng / s"n ufx{:y pTkfbgsf] cg'kft w]/} tn em/]kl5

-;g\ !((! sf] z'?df %=*Ü_ of] ;+:yfsf] :yfkgf eof] . of] ;+:yfn] ljQLo /

sd{rf/L k|zf;gsf] :jfoQtf kfof], sd{rf/Lsf] sfo{Ifdtfsf] d"NofÍgsf] cfwf/df

k|flws/0fn] tnj tf]Sg] clwsf/ klg kfof] . ;+u7gsf] ;du| cfw'lgsLs/0f,

d"=c=s/ k|zf;gsf] ;'b[9Ls/0f, s/ k|0ffnLsf] ;/nLs/0f, a}lsË k|0ffnLnfO{

~ 63 ~


s/ ljj/0f / e'QmfgLsf] lhDd]jf/L ;'lDkg] h:tf ;'wf/sf sfo{x¿ SUNAT

n] u¥of] . ;g\ @))% df s/ ;+sng ufx{:y pTkfbgsf] !$Ü k'Uof] . ;du|df

SUNAT Pp6f clt ;kmn / k|efjsf/L /fh:j ;+sngsf] ?kdf b]vf k/]sf] 5 .

(IMF, 2006) .

^= o'ufG8fM ;g\ !(() sf] z'?cftdf cy{ dGqfno cGtu{t /x]sf rf/j6f

ljefux¿n] o'ufG8fdf /fh:j ;+sng uy]{ . Toltv]/ sd{rf/Lsf] lubf]{ dgf]jn /

sdhf]/ pTkfbsTj, sd tnj / >f]tsf] sdL, e|i6frf/, ck|efjsf/L s/ ;+sng,

sdhf]/ Joj:yfkg / :jo+ s/ ltg]{ afgLsf] sdL ToxfFsf] /fh:j k|zf;gsf

nIf0fx¿ lyP . ;g\ !((! df o'ufG8f /fh:j k|flws/0fsf] u7g eof] h;nfO{

jh]6 Joj:yfkg / sd{rf/L Joj:yfkgdf :jfoQtf k|bfg ul/of] . ;+slnt

/fh:jsf] lglZrt c+z k|flws/0fn] kfpg ;Sg] eof] . tnj klg k|flws/0f

cfk}mn] lgwf{/0f ug{ ;Sg] clwsf/ lbOof] . cfˆgf ;a} ljQLo gLltx¿ cfk}mn]

lgwf{/0f ug]{ clwsf/ lbOof] . clk|msfsf] Pp6f z'?sf] /fh:j k|flws/0fsf] ?kdf

of] w]/} ;kmn / k|efjsf/L klg eof] . /fh:j ;+sng pNn]Vo ?kdf a9\of] . t/

lj:tf/} e|i6frf/ / cbIftf nufotsf k'/fgf ;d:ofx¿ bf]xf]l/g yfn] . o;sf]

;+u7g 9fFrf vl08t x'Fb} uof] / lhDd]jf/Lx¿ :ki6 /xg ;s]g . ;g\ @))$ df

cfw'lgsLs/0fsf] gofF k|of; kl5 eg] ;'wf/x¿ / ;f+u7lgs k|efjsfl/tf b]lvPsf]

5 . (IMF, 2006) .

&= tfGhflgofM tfGhflgofdf ;g\ !((% df c4{–:jfoQ /fh:j k|flws/0f cy{

dGqLsf] ;fdfGo ;'kl/j]If0fdf /xg] u/L :yfkgf eof] . o;df cWoIf cy{ dGqLsf]

l;kmfl/;df /fi6«kltåf/f lgo'Qm x'G5g\ eg] cGo % hgf kb]g ;b:ox¿df

cy{ dGqfnosf ;lrjx¿ -;+3Lo / hlGhaf/ k|fGtsf]_, s]Gb|Lo a}Ísf] ue{g/,

k|flws/0fsf] k|d'v cfo'Qm / of]hgf cfof]usf] ;lrj /xg] Joj:yf ul/Psf]

5 . ;fy} cy{ dGqLn] cfly{s, Jofkfl/s sfg'gL tyf ljQLo ljifo;+u ;DalGwt

;+:yfx¿af6 $ hgf ;b:o lgo'Qm ug]{ Joj:yf 5 . k|flws/0fn] d"=c=s/, cfos/,

eG;f/ tyf cGtMz'Ns k|zf;g x]b{5 . ;+rfns ;ldltn] k|d'v / c? cfo'Qmx¿sf]

lgo'QmL ub{5 . ;+rfns ;ldltsf] ;fdfGo ;'l/j]If0fdf k|d'v cfo'Qmn] b}lgs sfo{

;+rfng, sf]if / ;DklQsf] Joj:yfkg tyf ;du| k|zf;gsf] lhDd]jf/L ;DxfNb5

-bfxfn / cGo, lj=;+ @)^^_ . l;Ëfk'/df e}m tfGhflgofdf k|flws/0fn] C0f lng /

;DklQ :jfldTj ug{ kfp+b5, dGqLsf] :jLs[tLdf sd{rf/L k|zf;g pk/ :jfoQtf

/x]sf] 5 / ;+;baf6 :jLs[t ;fdfGo jh]6df cltl/Qm /fh:jsf] lglZrt efu

dGqLsf] :jLs[ltdf yk]/ kfpg ;Sb5 . ;+rfns ;ldltdf gLlhIf]qsf] ;xeflutf


~ 64 ~

cg';"rLx?

/x]sf] 5 . tfGhflgofsf] /fh:j k|flws/0fsf] :jo+ d"NofÍgn] cf}ifteGbf a9L

k|efjsf/L -!) df & b]lv ( c+s_ b]vfPsf] 5 . (IMF, 2006) .

*= /fh:j k|flws/0fx¿sf] k|efj d"NofÍg M cGt/f{li6«o d'b|f sf]ifn] ;g\ @))^ df

u/]sf] @( j6f d'n'ssf /fh:j k|flws/0fx¿sf] k|efj d"NofÍg / ;f]df b]lvPsf

;d:ofx¿sf] cWoogn] ;du|df lgDg ;+s]tx¿ b]vfPsf] 5 . (IMF, 2006) .

-s_ /fh:j k|flws/0fsf] s'g} ;j{dfGo kl/efiff 5}g .

-v_ /fh:j k|flws/0fx¿sf] u7gn] /fh:j k|zf;gsf] sfo{Ifdtfdf ;'wf/ NofPsf]

s'/f k|dfl0ft jf ck|dfl0ft b'j} x'g ;s]sf] 5}g .

-u_ k|zf;lgs÷;f+u7lgs ;'wf/sf] lbzfsf] ?kdf /fh:j k|flws/0fsf] u7gn]

of]ubfg ub{5 eGg] 7f]; cfwf/x¿ b]lvPsf 5}gg\ .

-3_ /fh:j k|flws/0f /x]sf d'n'sx¿df o:tf] k|flws/0fsf] u7gn] ;'wf/ ;+ej

ePsf] eGg] ul/Psf] 5 .

-ª_ a9L jf 36L :jfoQtfn] cfw'lgsLs/0f / ;'wf/ Nofpg sfo{Ifdtf a9fp+5

eGg] 7f]; pbfx/0fx¿ 5}gg\ .

-r_ dGqLsf] e"ldsf / sfo{sf/L÷;+;bk|ltsf] lghsf] pQ/bfloTj;+u /fh:j

k|flws/0fsf] ;kmntf ufFl;Psf] 5 .

-5_ /fh:j k|flws/0f u7gsf] / o;sf ljsNkx¿sf] nfut÷nfe d"NofÍg 7f];

?kdf ul/Psf 5}gg\ .

-h_ /fh:j k|flws/0f u7gsf] ljifo d"ntM dgf]ut cfwf/df lg/f]k0f x'g] u/]sf] 5 .

-em_ o;y{, /fh:j k|flws/0f u7gnfO{ ;a} ;d:ofdf ;dfwfgsf ?kdf x]l/g'

x'Gg, of] vlr{nf] klg 5, ;do / k|of; w]/} nfUg ;S5 / s/ k|zf;gsf]

k|efjsfl/tfdf j[l4 Nofpg] s'/fsf] o; sfo{n] k|Tofe"lt ub}{g, eGg] s'/f

j'‰g h?/L 5 .

(= /fh:j s]Gb|Lo ;+u7g ;'wf/sf] lbzf af/] dfGotf M

ljlnod s|]G8nåf/f cGt/f{li6«o d'b|f sf]ifsf] nflu tof/ ul/Psf] Pp6f sfo{kq Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model df ;/sf/L ;+/rgfx¿df :jfoQtfsf] kl/df0f (Degree) nfO{

lgDg cg';f/ a9\b} uPsf] :j?kdf k|:t't ul/Psf] 5 M

~ 65 ~


k/Dk/fut ljefu

c4{–:jfoQ lgsfo

:jfoQ lgsfo / lgofds lgsfox¿

/fHosf] :jfldTjdf

/x]sf ;+:yfgx¿

gLlhs/0f ul/Psf

lqmofsnfkx¿

-a9\bf] :jfoQtf / 36\bf] ;/sf/L lgoGq0f _

/fh:j ljefux¿, /fh:j af]8{x¿ Pj+ /fh:j k|flws/0fx¿sf] :jfoQtf Pj+

;/sf/L lgoGq0fsf] c+znfO{ klg o;}u/L x]g{ ;lsG5 . a9L :jfoQtfnfO{ /fh:j

;+u7gdf hg;fwg / vr{÷jh]6 Joj:yfkgdf :jfoQtf tyf b}lgs k|zf;gdf

;/sf/L lgoGq0fsf] Go"gtfsf] ?kdf klg x]g{ ;lsG5 . /fh:j ;+u7gx¿nfO{

lbOg] :jfoQtf tyf ;/sf/L lgoGq0fdf s6f}tLnfO{ ;f+u7lgs ;'wf/åf/f s/

;+sngdf ;'wf/ nufot ;du| /fh:j k|zf;gsf] ;'wf/sf] ?kdf x]l/Psf] 5 .

o:tf] :jfoQtfsf] k|Tofe"lt lgDg tl/sfn] ul/G5 M

-s_ sfg'gdf Joj:yf u/]/ -s/ sfg'g / ;+:yfut÷k|zf;lgs sfg'gx¿df

Joj:yf u/]/_ .

-v_ k|ltj]bg (Reporting) ul/g] ;DjGwx¿ kl/eflift u/]/ -cy{ dGqL jf cy{

;lrjnfO{ ul/g] k|ltj]bg kl/eflift u/]/_ .

-u_ /fh:j ;+u7gsf] /fh:j ;DjGwL sfo{ ;Grfng :t/sf] th'{df / sfof{Gjog

ug]{ Ifdtf tof/ u/]/, tyf

-3_ /fh:j ;+u7gsf] ;+u7g 9fFrf / sfo{ut lhDd]jf/Lx¿df k|efjsfl/tf

NofP/ .

pk/f]Qm sfo{x¿ :jfoQ /fh:j af]8{ jf /fh:j k|flws/0f u7g u/]/ ug{ ;lsg]

dfGotfx¿ /x]sf] 5 . ;g\ @))* df ul/Psf] Pp6f OECD s/ k|zf;g ;e]{If0fn]

$# j6f d'n'sx¿ -#) OECD / !# u}x| OECD) dWo] @$ j6f d'n'sdf

c4{–:jfoQ lgsfo -af]8{ /x]sf] jf g/x]sf]_ /x]sf] /fh:j ;+u7gx¿ b]lvof] . oL

;+u7gx¿sf] vf; u/L ;+u7g / of]hgf (Organization and Planning), jh]6

Joj:Yffkg, sfo{;Dkfbgsf] dfkb08x¿ (Performance Standards) tyf dfgj

;+zfwgsf] If]qdf :jfoQtf /x]sf] b]lvof] . (Crandall, IMF, 2010) .

IMF n] u/]sf] ;e]{If0f cg';f/ /fh:j k|flws/0fx¿ k|foM sfg'gåf/f u7Lt ePsf

5g\, 5'§} sfg'gL cl:tTj 5, s/ lgwf{/0f / ;+sng ug]{ tyf s/ sfg'g k|zf;g


~ 66 ~

cg';"rLx?

/ sfof{Gjog ug]{ clwsf/ /fVb5g\ . cy{ dGqLnfO{ s/ sfg'gsf]] jf/] k/fdz{

lbG5g\ . k|foM d'n'sx¿df cy{ dGqLn] /fh:j k|flws/0f pk/ ;'kl/j]If0fsf]

clwsf/ /fVb5g\, &) k|ltzt k|flws/0fx¿ lgoldt lghfdtL ;]jf eGbf jflx/

5g\, $) k|ltzt k|flws/0fx¿n] c? ;/sf/L lgsfo e}m lgoldt jh]6 kfp+5g\,

#) k|ltzt k|flws/0fx¿n] nIoeGbf a9L ;+slnt /fh:j /sdsf] k|ltztdf yk

jh]6 /sd kfp+b5g\ . &% k|ltzt k|lfws/0fx¿sf] ;+rfns ;ldltx¿ 5g\, h;n]

;du| lgu/fgL (Oversight) sf] sfd klg ub{5 . o:tf ;+rfns ;ldlt÷af]8{x¿df

% b]lv !% hgf;Dd ;b:o /x]sf] kfOG5 tyf o;df ;a} d'n'sx¿df gLlh If]qsf]

klg k|ltlglwTj /x]sf] b]lvG5 . k|flws/0fx¿sf] n]vfk/LIf0f jfXo n]vfk/LIfs

/ ;fdfGotof dxfn]vf k/LIfsjf6 ug]{ ul/Psf] kfOG5 . ;a} k|flws/0fx¿n]

cfos/ tyf d"=c=s/sf] k|zf;g ug]{ u/]sf 5g\ / sltko c? s/ z'Nsx¿sf]

k|zf;g klg ub{5g\ . w]/} k|flws/0fx¿n] eG;f/ k|zf;g klg ub{5g\ . o;

cWoog k|ltj]bgsf cg';f/ /fh:j k|flws/0fsf] ;+/rgf lgdf{0f ubf{ d'Votof

lgDg s'/fx¿df Wofg k'¥ofpg' kb{5 M

-s_ :jfoQtfsf] kl/df0f M sfg'gL :j?k / :t/, cfly{s >f]t -vr{_ Joj:yfkg,

jh]6 nrstf, ljQLo gLltx¿, hg;fwg Joj:yfkg / sfo{ ;+rfngdf

:jfoQtf .

-v_ k|zf;gls ;+/rgf M cy{ dGqLsf] e"ldsf, af]8{ -;+rfns ;ldltsf] e"ldsf,

k|d'v sfo{sf/L clws[tsf] e"ldsf_ .

-u_ lhDd]jf/L M ;/sf/ / ;+;bnfO{ k|ltj]bg ug]{, hjfkmb]xL x'g], jfXo

n]vfk/LIf0f .

-3_ sfo{If]q M s'g s'g s/x¿sf] k|zf;g ug]{, s'g s'g lgsfox¿ k|flws/0f

dftxt /xg] (Crandall, IMF, 2010) . !)= c8–x]Nh h]N8:6f8 / lds d"/n] cWoog u/]sf] ;g\ @))( sf] Ps cWoogn]

;j–;xf/g clk|msfsf sltko b]zx¿n] c4{–:jfoQ /fh:j k|flws/0fx¿ u7g

u/]sf] d'Vo sf/0f s]Gb|Lo ;/sf/x¿sf] /fh:j ;+sngdf j[l4 Nofpg / ;f]

k|fKt /sdjf6 ;/sf/nfO{ jlnof] agfpg' /x]sf] jtfPsf] 5 . ;;{tL{ x]bf{ s]Gb|Lo

;/sf/sf] ks8 sdhf]/ x'g] u/L / cy{ dGqfnosf] k|ToIf lgoGq0faf6 d'Qm /xg]

u/L jh]6 / sd{rf/L Joj:yfkg -tnj tf]Sg] :jfoQtf ;lxt_ sf] clwsf/ /fh:j

k|flws/0fx¿nfO{ lbOP klg oL ;'wf/x¿sf] d'Vo nIo /fh:j ;+sngdf pNn]Vo

j[l4 Nofpg' /x]sf] kfO{Psf] 5 . t/ cWoogn] /fh:j ;+sngdf vf;} j[l4 cfpg

~ 67 ~


g;s]sf], a?, s/ lgwf{/0f / ;+sng k|s[ofdf ;'wf/ / cfw'lgsLs/0f ePsf] tyf s/ ;+sngsf] sfo{ gLlhs/0f x'gaf6 hf]luPsf] b]lvPsf] of] cWoogn] atfp+5 . -h]N8:6f8 / d"/, ;g\ @))(_ . of] cWoogn] ;g\ !(*% b]lv ;g\ @))% sf aLrdf of] If]qdf !$ d'n'sx¿df o:tf] /fh:j k|flws/0f :yfkgf ePsf] ljj/0f lbOPsf] 5, tL x'g M 3fgf -!(*%_, o'ufG8f -!((!_, hflDjof -!(($_, s]Gof -!((%_, dfnfjL -!((%_, tfGhflgof -!((^_, blIf0f clk|msf -!((&_, ?cfG8f -!((*_, lhDjfJj] -@))!_, Olyof]lkof -@))@_, l;o/f lnof]g -@))@_, n];f]yf] -@))#_, b uflDjof -@))%_ / dl/;; -@))%_ . oL ;a} d'n'sx¿df 5l/P/ /x]sf s/ k|zf;gsf O{sfOx¿ PsLs[t u/L k|ToIf ;/sf/L lgoGq0faf6 jflx/ /fvL Pp6} c4{–:jfoQ lgsfonfO{ ;+rfngfy{ ;'lDkPsf] lyof] .

!!= cGt/f{li6«o d'b|fsf]if (IMF) n] ;g\ @)!! df k|sfzg u/]sf] Revenue Administration Reforms in Anglophone Africa Since the Early 1990's gfds cWoog k|ltj]bgn] !( dWo] !^ j6f c+u|]hL efifL clk|msL d'n'sx¿n] /fh:j k|zf;gdf ;'wf/ Nofpg /fh:j k|flws/0fx¿ :yfkgf u/]klg hgzlQmsf] ;Lldt Ifdtf / e|i6frf/sf d'2f ce}m 68\sf/f] /x]sf], d"=c=s/ k|zf;gnfO{ cfo s/;+u gufeL 5'§} ljefusf] ?kdf /flvPsf] / 7"nf s/bftfsf] nflu 5'§} O{sfOx¿ :yfkgf ul/Pklg ;fgf÷demf}nf– c? s/bftfsf] k|zf;gdf ce}m Wofg gk'u]sf] h:tf ;d:ofx¿ af/] pNn]v u/]sf] 5 . /fh:j k|flws/0fx¿sf] u7gn] /fh:j kl/rfngdf ;sf/fTds c;/ kf/]sf] gkf/]sf] af/] yk cg';Gwfg cfjZos /x]sf] of] cWoogn] jtfp+5 . s]xL d'n'sx¿df ;du| /fh:j k|zf;gdf ;'wf/ cfPklg sltko d'n'sdf ;'wf/sf] cj:yf lg/fzfhgs /x]sf] / dxTjk"0f{ ;'wf/x¿ ug{ cem jfFsL g} /x]sf] k|ltj]bgn] b]vfp+5 . -Snf]O8g, IMF 2011) .


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jif{x¿

ljsNkx¿

!=rfn' ;+u7gsf] ;fdfGo lg/Gt/tf

@=k"0f{ ;/sf/L s]Gb|Lo /fh:j af]8{sf] u7g

#=c4{– :jfoQ s]Gb|Lo /fh:j af]8{sf] u7g

$=:jfoQ /fh:j k|flws/0fsf] u7g

~ 73 ~


cg';"rL–(

ljsNkx¿, sfof{Gjogdf hf]lvdx¿, nfex¿ / hf]lvd Go"gLs/0fsf pkfox¿

ljsNkx¿ hf]lvdx¿ nfex¿ hf]lvd Go"gLs/0fsf pkfox¿

!=ljBdfg ;+u7gsf] ;fdfGo lg/Gt/tf .

;'wf/ sdhf]/ x'Fb} hfg] .

jt{dfg lzlyntf nlD-ab} hfg] .

cbIf / ljifoj:t'sf] 1fg sd ePsf hg-zlQm y'lk|b} hfg] .

cy{ dGqfno / /fh:j ;lrjsf] e"ldsf k|efjsf/L aGg sl7gfO{ x'g] .

/fhgLlts x:tIf]k, ckf/bzL{tf tyf e|i6frf/hGo s[ofsnfk lgolGqt gx'g] .

/fhgLlts / k|zf;lgs g]t[Tjn] qmlds ;'wf/sf] hf]lvd df]Ng ;Sg] x'Fbf ljBdfg ;'wf/n] tLj|tf kfpg] .

;+ljwfg lgdf{0f / ;+3Lo ;+/rgf lgdf{0fsf] ;+qmd0f sfndf df}h'bf ;+u7g / ;'wf/sf] lg/Gt/tf sfof{Gjog ug{ ;xh x'g] .

af]8{÷k|flws/0fdf ?kfGt/0f ug{ k|f/lDes sbdx¿sf] yfngL x'g] .

/fhgLlts / k|zf;lgs g]t[Tjsf] :jfldTj÷;dy{g k|fKt ug{ pRr txdf Jofks 5nkmn ug{ pko'Qm x'g] .

cfufdL ah]6 jQmJo / cfly{s P]gåf/f ;'wf/ sfo{qmd nfu" ug{ plrt ;Daf]wg ul/g' kg]{ .

nf]s ;]jf cfof]u ;d]t ;Fu k/fdz{ u/L /fh:j ;d"x lj:tf/ / 5gf}6 k|s[of ;'wf/df ;xdlt k|fKt ug{ pko'Qm x'g] .

@=k"0f{ ;/sf/L s]Gb|Lo /fh:j af]8{sf] u7g .

!÷@ jif{leq ;+3Lo ;+/rgf tof/ x'g g;s]df af]8{ u7g ug'{ c;fGble{s x'g ;Sg] .

/fhgLlts / k|zf;lgs ;+qmd0fn] af]8{ u7g k|s[ofnfO{ cfTd;ft gu/L gsfg{ ;Sg] .

/fh:j ;]jf÷;d"x lj:tf/df cGo lgs-fosf] ;xof]u÷;dy{g k|fKt ug{ sl7gfO{ kg{ ;Sg] .

ah]6/L :jfoQtf / sfo{ ;Dkfbg k|f]T;fxgk|lt cy{ dGqfno÷cGo lgs-fosf] ;xof]u k|fKt gx'g] .

ljBdfg ;+u7gsf] ;'wf/ ;lxtsf] lg/Gt/tf;Fu of] k"0f{ ;/sf/L af]8{ lgs6td ?kdf ldNbf] h'Nbf] ePsf]n] clxn]sf] ;+qmd0f sfndf nfu" ug{ ;lhnf] x'g] .

;/sf/L lgoGq0fn] ubf{ afx\o x:tIf]kaf6 d'Qm /xg] .

eljiodf nfu" ul/g] c4{–:jfoQ df]8]nsf] af]8{÷k|flws/0f u7g ug{ ;lhnf] kfg{ of] k|of]u k|efjsf/L x'g] .

c4{–:jfoQ af]8{÷k|flws/0fdfe}m k|zf;lgs÷sd{rf/L ÷ah]6 Joj:yfkgdf :jfoQtfsf] ;Lldt k|of]u x'g] .

/fhgLlts÷k|zf;lgs g]t[Tjsf] ;dy{g÷:jfldTj k|fKt ug{ k|of; ug'{kg]{ .

;+3Lo ;+/rgfsf] ;+qmd0f;Fu d]n vfg] u/L ;f+u7lgs ;'wf/ ug'{kg]{ .

cy{ dGqfno, ;f=k|=d+=, nf]s ;]jf cfof]u nufotsf lgsfosf] ;dy{g lng k|oTg ug'{ kg]{ .


~ 74 ~

cg';"rLx?

#=c4{–:jfoQ s]GbL|o /fh:j af]8{sf] u7g .

/fhgLlts / jfx\o x:tIf]ksf] ;Defjgf a9\g klg ;Sg] .

cfGtl/s lgoGq0f sdhf]/ eP ;bfrf/ k4lt nfu" ug{ sl7g x'g], e|i6frf/ a9\g ;Sg] .

cy{ dGqfnosf] ;xof]u / :jfoQ ah]6/L gLltdf ;dy{g kfpg sl7g kg{ ;Sg], b"/L a9\g ;Sg] .

:jfoQtfsf] cfGtl/s b'?kof]u a9\g ;Sg] .

;+u7gsf] p2]Zo xfl;n ug{ ;lhnf] kg]{ .

glthfd"ns / bIf ;+u7g aGg ;Sg] .

/fh:j pTkfbsTj, ldtJolotf / s"n ;+sng ufx{:y pTkf-bgsf] cg'kftdf a9\g] ;+efjgf a9L x'g] .

s/bftf ;Gt'li6 a9L e/f];f lhTg ;lhnf] kg]{ .

/fhgLlts ;dy{g / k|ltj4tf k|fKt ug{ k|oTg ug'{ kg]{ .

:jtGq d"Nof+sg, k|efjsf/L cfGtl/s lgoGq0f / ;bfrf/ k4lt s8fOsf ;fy nfu" ug'{ kg]{ .

e/kbf]{, bIf / kf/bzL{ ;+u7g agfpg] /0fgLltdf hf]8 lbg'kg]{ .

;/sf/L, ;+;bLo / ;+j}wflgs lgsfox¿sf] ;'kl/j]If0f alnof] jgfpg' kg]{ . ;j}sf] ;xof]u lng k|of; ug{' kg]{ .

$=:jfoQ /fh:j af]8{sf] u7g .

/fhgLlts / jfx\o x:tIf]ksf] ;Defjgf a9\g klg ;Sg] .

cfGtl/s lgoGq0f sdhf]/ eP ;bfrf/ k4lt nfu" ug{ sl7g x'g], e|i6frf/ a9\g ;Sg] .

cy{ dGqfnosf] ;xof]u / :jfoQ ah]6/L gLltdf ;dy{g kfpg sl7g kg{ ;Sg], b"/L a9\g ;Sg] .

:jfoQtfsf] cfGtl/s b'?kof]u a9\g ;Sg] .

sd{rf/L egf{, ;?jf / Joj:yfkg tyf vr{ Joj:yfkg ckf/bzL{ tyf u}/ lhDd]jf/ x'g] ;+efjgf /xg] .

;+u7gsf] pb]Zo xfl;n ug{ ;lhnf] kg]{ .

glthfd"ns / bIf ;+u7g aGg ;Sg] .

/fh:j pTkfbsTj, ldtJolotf / s"n ;+sng ufx{:y pTkf-bgsf] cg'kftdf a9\g] ;+efjgf a9L x'g].

s/bftf ;Gt'li6 a9L e/f];f lhTg ;lhnf] kg]{ .

/fhgLlts ;dy{g / k|ltj4tf k|fKt ug{ k|oTg ug'{ kg]{ .

:jtGq d"Nof+sg, k|efjsf/L cfGtl/s lgoGq0f / ;bfrf/ k4lt s8fOsf ;fy nfu" ug'{ kg]{ .

e/kbf]{, bIf / kf/bzL{ ;+u7g agfpg] /0fgLltdf hf]8 lbg'kg]{ .

;/sf/L, ;+;bLo / ;+j}wflgs lgsfox¿sf] ;'kl/j]If0f alnof] jgfpg' kg]{ . ;j}sf] ;xof]u lng k|of; ug{' kg]{ .

:jtGq, d"Nof+sg, sfo{ ;Dkfbg k/LIf0f, cfGtl/s lgoGq0fåf/f sd{rf/L egf{ ;?jf, Joj:yfkg / vr{ Joj:yfkgnfO{ kf/bzL{ / lhDd]jf/ jgfpg' kg]{ .

~ 75 ~


;Gbe{ ;fdu|L

1. Bhattarai, N. & et.al. (2013), Restructuring Nepal's customs organization and management, BRS. Neupane & Co. for a contract of NEAT/USAID/Nepal, Kathmandu: USAID/Nepal

2. Crandall, W. (2010), Revenue administration: Autonomy in tax administration and the revenue authority model, technical guidance note, Washington DC: IMF/FAD

3. Fjeldstad, O.-H. & M. Moore (2009), Revenue authorities and public authority in sub-Saharan Africa, in Journal of Modern African Studies, 47, 1(2009), pp. 1-18, UK: Cambridge University Press

4. Kidd, M. & W. Crandall (2006), Revenue authorities: Issues and problems in evaluating their success, IMF Working paper WP/06/240, Washington DC: IMF/FAD

5. Kidd, M. (2013), Nepal: A new organization structure for IRD, Draft mission report V2 (for offi cial use only), Washington DC: IMF/FAD

6. Kloeden, D. (2011), Revenue administration reforms in Anglophone Africa since the early 1990s, IMF working paper, WP/11/162, Washington DC: IMF/FAD

7. Mann, A. J. (2004), Are semi-autonomous revenue authorities the answer to tax administration problems in developing countries? – A practical guide, Research Paper, Washington DC: Fiscal Reform in Support of Trade Liberalization/USAID

8. Mann, A. J. (2004a), Nepal: A feasibility study for the establishment of a semi-autonomous revenue authority, Kathmandu: DANIDA/Nepal

9. Pollitt, C. & C. Talbot (ed.) (2004), Unbundled government: A critical analysis of the global trend to agencies, quangos and contractualisation, in Routledge Critical Studies in Public Management, London: Routledge

10. Shome, P. & et.al. (2014), Report of the Tax Administration Reform Commission (TARC), New Delhi: Ministry of Finance, Government of India

!!= s]Gb|Lo 6\ofl/km af]8{sf] k|ltj]bg -lj=;+= @)%^_, cy{ dGqfno, sf7df8f}+ .

!@= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)%&_, cy{ dGqfno, sf7df8f}+ .

!#= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)%*_, cy{ dGqfno, sf7df8f}+ .

!$= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)%( cfiff9_, cy{ dGqfno, sf7df8f}+ .


~ 76 ~

cg';"rLx?

!%= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)%( kf}if_, cy{ dGqfno, sf7df8f}+ .

!^= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^) cfiff9_, cy{ dGqfno, sf7df8f}+ .

!&= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^) kf}if_, cy{ dGqfno, sf7df8f}+ .

!*= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^! cfiff9_, cy{ dGqfno, sf7df8f}+ .

!(= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^! kf}if_, cy{ dGqfno, sf7df8f}+ .

@)= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^@ cfiff9_, cy{ dGqfno, sf7df8f}+ .

@!= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^@ kf}if_, cy{ dGqfno, sf7df8f}+ .

@@= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^# cfiff9_, cy{ dGqfno, sf7df8f}+ .

@#= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^$ cfiff9_, cy{ dGqfno, sf7df8f}+ .

@$= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^& czf]h_, cy{ dGqfno, sf7df8f}+ .

@%= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^* cfiff9_, cy{ dGqfno, sf7df8f}+ .

@^= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)^( cfiff9_, cy{ dGqfno, sf7df8f}+ .

@&= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)&) cfiff9_, cy{ dGqfno, sf7df8f}+ .

@*= /fh:j k/fdz{ ;ldltsf] k|ltj]bg -lj=;+= @)&! cfiff9_, cy{ dGqfno, sf7df8f}+ .

@(= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^)÷)^!_, cy{ dGqfno, sf7df8f}+ .

#)= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^!÷)^@_, cy{ dGqfno, sf7df8f}+ .

#!= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^@÷)^#_, cy{ dGqfno, sf7df8f}+ .

#@= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^#÷)^$_, cy{ dGqfno, sf7df8f}+ .

##= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^%÷)^^_, cy{ dGqfno, sf7df8f}+ .

#$= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^^÷)^&_, cy{ dGqfno, sf7df8f}+ .

#%= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^&÷)^*_, cy{ dGqfno, sf7df8f}+ .

#^= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)^*÷)^(_, cy{ dGqfno, sf7df8f}+ .

#&= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)&)÷)&!_, cy{ dGqfno, sf7df8f}+ .

#*= cy{ dGqLsf] jh]6 jStJo, -cf=j= @)&!÷)&@_, cy{ dGqfno, sf7df8f}+ .

#(= bfxfn, dbg / cGo, s]Gb|Lo /fh:j af]8{ u7g ;DjGwdf cWoog ug{ u7Lt

sfo{bnsf] k|ltjb]g -lj=;+= @)^^_, cy{ dGqfno, sf7df8f}+ .

~ 77 ~


$)= >]i7, >Ls[i0f, cfGtl/s /fh:j ljefu ;+u7g / Joj:yfkg cWoog k|ltj]bg -lj=;+= @)^^_, cfGtl/s /fh:j ljefu, sf7df8f}+_ .

$!= vltj8f, o'j/fh / cGo, ljQLo ;'wf/ sfo{bn, @)%( sf] k|ltj]bg -@)^)_, cy{ dGqfno, sf7df8f}+ .

$@= ltjf/L, gf/fo0f/fh / cGo, /fh:j k|zf;g ;+u7gfTds ;+/rgf ;'wf/ ;'emfj sfo{bnsf] k|ltjb]g -lj=;+= @)^#_, cy{ dGqfno, sf7df8f}+ .

$#= /f0ff, dw's/ zDz]/ / cGo, eG;f/ k|zf;gsf] ;'wf/ tyf cfw'lgsLs/0fsf nflu ;'emfj sfo{bn, -lj=;+= @)^@_, cy{ dGqfno, sf7df8f}+ .

$$= Hof]lt, ?k / cGo, /fh:j k/fdz{ ;ldlt, cGtu{tsf] pk;ldltsf] k|ltjb]g -lj=;+= @)^@ h]7_, cy{ dGqfno, sf7df8f}+ .


~ 78 ~

cg';"rLx?

!= pBf]u afl0fHo ;+3, lrtjg

@= g]kfn pBf]u kl/;+3, sf7df8f}

#= g]kfn pBf]u afl0fHo dxf;+3, sf7df8f}

$= pBf]u jfl0fHo ;+3, jL/u+h

%= g]kfn r]Da/ ckm sd;{, sf7df8f}

^= g]kfn s/ ;xof]uL >lds ;+u7g, sf7df8f}

&= gf/fo0f g]kfn, l;Gxf jdf{ n sG;g{

*= dgf]h clwsf/L, rf6{8{ Psfp06]06, lj/f6gu/

(= lnnfw/ yf?, gf]j:tf-!, af+s]

!)= g]kfn h8La'6L Joj;foL ;+3

!!= cfGtl/s /fh:j sfof{no, nlntk'/

!@= 3gZofd k/fh'nL lgb]{zs, dxfn]vf k/LIfssf] sfof{no, sf7df8f}

!#= cl86;{ Pzf]l;P;g g]kfn (AUDAN), sf7df8f}

!$= g]kfn rf6{8{ PsfpG6]g6 ;+3

!%= c1ft -d]naf6 k|fKt_

!^= df=kjg s'df/ zf/8f, lj/f6gu/

!&= bf]ljGb| bfxfn, s/ clws[t, cfGtl/s /fh:j sfof{no, kf]v/f

cg';"rL @

cGtlqm{of tyf e]63f6sf sfo{qmdx¿sf bf}/fg tyf cGo dfWodaf6 ;'emfj lbg] JolQm tyf ;+:yfx¿

~ 79 ~


!*= 6«fG;kf]6{ Pzf]l;Pzg, jL/u+h

!(= pBf]u afl0fHo ;+3, alb{of

@)= ;fOsn Joj;foL ;+3, af+s]

@!= pBf]u afl0fHo ;+3, g]kfnu+h

@@= pBf]u jfl0fHo ;+3, :ofËhf

@#= g]kfn ;'lt{hGo pTkfbs ;+3, sf7df08f}+

@$= g]kfn k]o kbfy{ tyf r'/f]6 pBf]u ;+3

@%= g]kfn dlb/f Joj;foL ;+3

@^= g]kfn O+6f pBf]u dxf;+3

@&= xf]6n Pzf]l;P;g ckm g]kfn

@*= g]kfn Pzf]l;P;g ckm 6"/ ck/]6;{

cGtlqm{of tyf e]63f6sf sfo{qmdx?sf bf}/fg tyf cGo dfWodaf6 ;'emfj lbg] JolQm tyf ;+:yfx?


~ 80 ~

cg';"rLx?

-s_ ;'emfj ;+sngsf] nflu ul/Psf cGtlqm{of tyf e]63f6 sfo{qmdx¿

l;=g+= ldlt :yfg cGt/lqmof ul/Psf] lgsfo

!= @)&!÷)(÷!! jL/u+h jL/u+h pBf]u jfl0fHo ;+3

@= @)&!÷)(÷!@ gf/fo0fu9 lrtjg pBf]u jfl0fHo ;+3

#= @)&!÷)(÷!^ sf7df8f}+ g]kfn pBf]u jfl0fHo dxf;+3

$= @)&!÷)(÷!* sf7df8f}+ g]kfn pBf]u kl/;+3

%= @)&!÷)(÷@) cfof]usf] ;lrjfno >L g]kfn s/ ;xof]uL >lds ;+u7g

^= @)&!÷)(÷@$ sf7df8f}+ g]kfn cfly{s kqsf/ ;dfh

&= @)&!÷)(÷@^ bdf}nL tgx'+ pBf]u jfl0fHo ;+3

*= @)&!÷)(÷@^ kf]v/f kf]v/f pBf]u jfl0fHo ;+3

(= @)&!÷!)÷!%cfGtl/s /fh:j ljefusf] ;ef sIf

g]kfn lxdfno ;Ldfkf/ jfl0fHo ;+3

!)= @)&!÷!)÷@& 6«]8 6fj/, yfkfynL g]kfn pBf]u kl/;+3

!!= @)&!÷!!÷!( cfof]usf] ;lrjfnocy{ dGqfno cGtu{tsf / pBf]u tyf dfnkf]t ljefusf ljefuLo k|d'vx¿

!@= @)&!÷!!÷@^ lj/f6gu/ df]/Ë Jofkf/ ;+3

!#= @)&!÷!!÷@^ lj/f6gu/ df]/Ë Jofkf/ ;+u7g

!$= @)&!÷!!÷@& lj/f6gu/ df]/Ë lhNnf lasf; ;ldlt

!%= @)&!÷!@÷)@ cy{ dGqfno /fh:j k/fdz{ ;ldlt

!^= @)&!÷!@÷!# g]kfnu+h

g]kfnu+h pBf]u jfl0fHo ;+3 / ;'b"/ tyf dWoklZrd If]qsf lhNnf pBf]u jfl0fHo ;+3sf cWoIfx¿ ;d]t ;lDdlnt ;+o'St cGtls|of sfo{s|d

!&= @)&÷!@÷!&cfGtl/s /fh:j ljefusf] ;efsIf

g]kfn rf6{8{ Psfp06]066;\ ;+:yf, g]kfn rf6{8{ Psfp06]06;\ ;+3, g]kfn cl86;{\ Pzf]l;Pzg

cg';"rL #

~ 81 ~


!*= @)&!÷!@÷#)Joj:yflksf—;+;bsf] ;lrjfno

pkef]Stf lxt ;+/If0f ;ldlt cGtu{t Pn=lk=lh=Uof;df d"=c=s/ / cGo s/x¿ ;DaGwdf cWoog ug{ ul7t pk;ldlt

!(= @)&!÷!@÷#)g]kfn RofDa/ ckm sdz{sf] ;efsIf

g]kfn RofDa; ckm sdz{

@)= @)&@÷)@÷@&g]kfn RofDa/ ckm sdz{sf] ;efsIf

g]kfn RofDa; ckm sdz{

@!= @)&@÷)@÷#@lqk'/]Zj/ -g]=p= jf= ;+3 ;ef sIf_

g]kfn pBf]u jfl0fHo dxf;+3

@@= @)&@÷)#÷)#Joj:yflksf—;+;bsf] ;lrjfno

cy{ ;ldltsf dfggLo ;b:ox¿

-v_ e]63f6

l;=g+= gfd,y/ kb lgsfo ldlt

!= >L efg' k|;fb cfrfo{ dxfn]vf k/LIfs d=n]=k=sf] sfof{no @)&!÷)*÷!*

@= >L /f]lxt s'df/ e§/fO{ dxflgb]{zs e"dL;'wf/ tyf Joj:yfkg ljefu

@)&!÷)*÷!*

#= 8f= ;f]dnfn ;'j]bL ;lrj ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno

@)&!÷)*÷@$

$= >L nf]sbz{g /]UdL ;lrj e"dL;'wf/ tyf Joj:yf dGqfno

@)&!÷)(÷!&

%= >L ljBfw/ dlNns k"j{ ;+3Lo dfldnf tyf :yfgLo ljsf; dGqL tyf k"j{ cy{ ;lrj

^ s]zj cfrfo{ cy{zf:qL @)&!÷)(÷@!

&= 8f=rGb|dl0f clwsf/L ;b:o /fli6«o of]hgf cfof]u @)&!÷)(÷@@

*= 8f=:jl0f{d jfUn] ;b:o /fli6«o of]hgf cfof]u @)&!÷)(÷@$

(= 8f=xf]dd"lt{ kGt k/fdz{bftf /fli6«o of]hgf cfof]u @)&!÷)(÷@$

!)= >L Pn]g sflngf]j:sL lh=cfO{=h]8= @)&!÷)(÷@*

!!= >L g/;fu/ >]i7 lh=cfO{=h]8= @)&!÷)(÷@*

!@= >L 8f]/dl0f cof{n cWoIf gu/kflnsf dxf;+3, g]kfn

@)&!÷!)÷!!

;'emfj ;+sngsf] nflu ul/Psf cGtlqm{of tyf e]63f6 sfo{qmdx?


~ 82 ~

cg';"rLx?

!#= >L snflgwL b]jsf]6f sfo{sf/L clws[t

gu/kflnsf dxf;+3, g]kfn

@)&!÷!)÷!!

!$= 8f=o'j/fh vltj8f>L dxf k|;fb clwsf/L

ue{g/8]k'6L ue{g/

g]kfn /fi6« a}+s

!%= >L lgd{nxl/ clwsf/L ;x;lrj cy{ dGqfno @)&!÷!)÷!*

!^= >L yf]d; h]= l/r8{;g\ al/i6 cfjfl;o k|ltlglw -g]kfn / ef/t_

cGt/fli6«o d'b|f sf]if @)&!÷!)÷@@

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#(= >L s]=aL=lrqsf/ k"j{ cWoIf, g]kfn rf6{8{ Psfp06]066;\ ;+:yf,South Asian Federation of Accountants

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ul7t sfo{bnsf] k|ltj]bg, @)^^, g]kfn ;/sf/, cy{ dGqfno, sf7df8f}+ .

~ 85 ~


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sf7df8f} .

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;Gbe{ ;fdu|L


~ 86 ~

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ljefu_

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;DaGwL k|ltj]bg, @)^^, ;+ljwfg;ef ;lrjfno, l;+xb/jf/, sf7df8f} .

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sf7df8f} .

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sf7df8f} .

>d P]g, @)$*, -g]kfn ;/sf/, sfg"g, Gofo, ;+ljwfg;ef tyf ;+;bLo dfldnf

dGqfno, sfg"g lstfa Joj:yf ;ldlt_

lqkf7L, ;'/]Gb|dl0f -@)&)_ u}/ s/ /fh:j ;'wf/ sfo{bnsf] k|ltj]bg, @)&), g]kfn

;/sf/, cy{ dGqfno, sf7df8f}+ .

Adams, Debra and Barrand; Peter and Carr, David, Inland Revenue Department Reforms-Moving From the Design Phase to Implementation, (March 2015), IMF Mission.

An Approach to the Graduation from the Least Developed Country by 2022 (2014), National Planning Commission, Government of Nepal, Singha Durbar, Kathmandu, Nepal,.

~ 87 ~


Annand, Rahul; Cheng, Kevin C.; Rehman, Sidra and Zhang, Longmei, Potential Growth in Emerging Asia (2014), IMF..

Basnett, Yurendra; Henley, Giles; Howell, John; Jones, Harry; Lemma and Pandey, Posh Raj, Alberto; Structural Economic Transformation in Nepal: A diagnostic study submitted to DFID Nepal, June 2014, Kathmandu

Bird, Prof. Richard M. (2004), Administrative Dimensions of Tax Reform, ASIA-PACIFIC TAX BULLETIN,

Brys, Bert, Making Fundamental Tax Reform Happen (2013), OECD.

COMPREHENSIVE TAX REFORM: WAY FORWARD (2015), IMF MISSION.

Detailed Guidelines for Improved Tax Administration in Latin America and the Caribbean (2014), USAID.

Ehtisham Ahmad, Michael Best and Caroline Pöschl, Tax Reforms in the Presence of Informality in Developing Countries, November 2012, The London School of Economics and Political Science.

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Hussey, Ward M., Lubic, Donald C., Basic World Tax Code (1996), Harvard University, Massachusetts, USA.

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Information Technology for Tax Administration (2013), USAID

Institutional Arrangements for Tax Administration in Asia and the Pacifi c, A Publication of the Public Management, Governance, and Participation Division, Regional and Sustainable Development Department, Issue 19, 2012, ADB.U


~ 88 ~

cg';"rLx?

Khadka, Rup (2015), The SAARC Tax System, Pairavi Publishers, Kathmandu, Nepal

Khadka, Rup (2014), The Nepalese Tax System, Pairavi Publishers, Kathmandu, Nepal.

Khanal, Dr. Dilli Raj, Social Security/Social Protection in Nepal: Situation Analysis (2012), ILO Country Offi ce, Kathmandu, Nepal.

Kidd, Maureen, Tax Administration in Small Economies, 2010, IMF

Local government fi nance in Nepal, Current situation, challenges and future policy (2008), Urban Development through Local Efforts Program, MLD/GTZ, Kathmandu, Nepal.

Mann, ARTHUR, NEPAL: A FEASIBILITY STUDY FOR THE ESABLISHMENT OF A SEMI-AUTONOMOUS REVENUE AUTHORITY (2012), Danish International Development Agency (DANIDA), June 2004

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Model Tax Code (2000), IMF, Washington DC.

Modernizing Tax Administration in Nepal: Establishing the Taxpayers' Information Network (2013), IFC

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Owens, Jeffrey, Tax Policy in the 21

st

Century: New Concepts for Old Problems, Issue 20 13/05, September 2013, European University Institute.

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~ 89 ~


Proposal for Establishment of Reconstruction Fund and Reconstruction Solidarity Tax to Finance Rehabilitation after Great Earthquake of Unprecedented Scale (2011), Daiwa Institute of Research, Japan

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Social Security Concept, Schemes Design, Operations and Business

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Tax Policy Reform and Economic Growth, 2010, OECD

Tax Reforms in EU Member States, Tax policy challenges for economic growth and fi scal sustainability (2014), European Commission.

The economics of disaster risk, risk management, and risk fi nancing: The Financial and Fiscal Impacts (2012), The World Bank. of disaster risk,

Wagle, Swarnim (2011), COORDINAT ING TAX RE FORMS IN THE POOREST COUNTRI ES : CAN LOST TARI F F S B E RECOUPED?, The World Bank.


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