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cGtM z'Ns P]g, @)%*

cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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Page 1: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtM z'Ns P]g, @)%*

Page 2: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf
Page 3: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtMz'Ns P]g, @)%*

-cfly{s P]g @)&# åfƒf ;+zf]lwt ePsf Joj‚yfx¿;d]t ;dfj]z_

nfndf]xƒ ƒ k|sfzg ldlt @)%*÷!)÷!&

;+zf]wgMcfly{s cWofb]z, @)%(.)#.@$

cfly{s cWofb]z, @)%(.)(.@@

cfly{s cWofb]z, @)^).)$.)!

cfly{s cWofb]z, @)^).!).)!

cfly{s cWofb]z, @)^!.)$.)!

cfly{s cWofb]z, @)^!.!).)!

cfly{s cWofb]z, @)^@.)$.)!

cfly{s cWofb]z, @)^@.!).)!

cfly{s P]g, @)^#.)#.@*

cfly{s P]g, @)^$.)#.@*

cfly{s P]g, @)^%.)^.)#

cfly{s P]g, @)^^.)#.@(

cfly{s P]g, @)^&.)*.)$

cfly{s P]g, @)^*.)#.#!

cfly{s P]g, @)&).)#.#)

cfly{s P]g, @)&!.)#.@(

cfly{s P]g, @)&@.)#.@(

cfly{s P]g, @)&#.)@.!%

Page 4: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

k|:tfjgf M d'n'ssf] cfly{s ljsf;sf] nflu cfjZos ƒfh‚j ;+sng ug]{ k|lqmofnfO{ k|efjsfƒL agfO{ ƒfh‚j klƒrfng a9fpg g]kfndf pTkfbg ePsf jf k}7fƒL x'g] j‚t' jf k|bfg ulƒg] ;]jfdf cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ ;DaGwdf Joj‚yf ePsf sfg"gnfO{ ;dofg's"n agfO{ ;+zf]wg ƒ PsLsƒ0f ug{ jfG5gLo ePsf]n], >L % dxfƒfhflwƒfh 1fg]Gb| jLƒ ljqmd zfxb]jsf] zf;gsfnsf] klxnf] jif{df ;+;bn] of] P]g agfPsf] 5„

!= ;+lIfKt gfd / k|f/De M -!_ o; P]gsf] gfd æcGtMz'Ns P]g, @)%*Æ ƒx]sf] 5„

-@_ of] P]g t'?Gt k|fƒDe x'g]5„

@= kl/efiff M ljifo jf k|;Fun] csf]{ cy{ gnfu]df o; P]gdf,–

-s_ æcGtMz'Ns nfUg] j‚t' jf ;]jfÆ eGgfn] o; P]g jf cGo k|rlnt sfg"g adf]lhd cGtMz'Ns nfUg] j‚t' jf ;]jf ;Demg' k5{„

-v_ æj‚t'Æ eGgfn] rn jf crn b'j} lsl;dsf] ;DklQ ;Demg' k5{„

-u_ æ;]jfÆ eGgfn] j‚t' afx]ssf] h'g;'s} s'ƒf ;Demg' k5{„

-3_ æk|lti7fgÆ eGgfn] cGtMz'Ns nfUg] j‚t' pTkfbg, k}7fƒL, ;+ro jf laqmL ljtƒ0f ug]{ jf cGtMz'Ns nfUg] ;]jf k|bfg ug]{ p2]Zon] k|rlnt sfg"g adf]lhd ‚yfkgf ePsf kmd{, sDkgL jf ;+‚yf ;Demg' k5{„

-ª_ æOhfhtkqÆ eGgfn] bkmf ( adf]lhd lbOPsf] Ohfhtkq ;Demg' k5{„

-r_ æcGtMz'Ns clws[tÆ eGgfn] o; P]gsf] k|of]hgsf] lgldQ g]kfn ;ƒsfƒn] tf]s]sf] clws[t ;Demg'k5{„

-5_� æpTkfbgÆ eGgfn] cGtMz'Ns nfUg] j‚t' lgdf{0f ug]{, k|zf]wg ug]{, agfpg] jf tofƒ ug]{ sfo{ ;Demg' k5{„

! cfly{s P]g, @)^$ åfƒf ;+zf]wg ulƒPsf]„

cfly{s cWofb]z,@)^* n] æk|zf]wg ug]{Æ eGg] zJbx¿ yk uƒ]sf]„

cfly{s P]g, @)^# ;+zf]wg uƒL o;df lgDgfg';fƒsf] Joj‚yf uƒ]sf] lyof] M

Page 5: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-h_ æpTkfbsÆ eGgfn] cGtMz'Ns nfUg] j‚t' pTkfbg ug{ Ohfhtkq k|fKt uƒ]sf] JolQm, kmd{, sDkgL jf ;+‚yf ;Demg' k5{ ƒ ;f] zAbn] cGtMz'Ns nfUg] ;]jf k|bfg ug]{ JolQm, kmd{, sDkgL jf ;+‚yf ;d]tnfO{ hgfpg]5„

-h!_�æ;"lt{hGo j‚t'Æ eGgfn] ;"lt{ jf ;"lt{hGo kbfy{sf tTjx¿ ldl>t w'dkfg ug]{, rkfpg], d'vdf ƒfVg] kfgd;nf, u'6†vf, v}gL jf o‚t} kbfy{x¿ ;Demg' k5{ ƒ ;f] zAbn] r'ƒf]6, la8L, l;ufƒnfO{ ;d]t hgfpF5„

-em_ æJolQmÆ eGgfn] s'g} JolQm, k|lti7fg, ;+3, ;fem]bfƒL ;+‚yf, ;xsfƒL, ;+o'Qm Joj;fo, u'7L jf sf]ifsf] ;+rfns, k|f]k|fO6ƒ ƒ d'Vo e} sfd ug]{ k|ltlglw jf Ph]06 ;Demg' k5{ƒ ;f] zAbn] gfkmfsf] p2]Zo lnO{ jf glnO{ cGtMz'Ns nfUg] j‚t' jf ;]jfsf] pTkfbg jf k}7fƒL uƒL yf]s jf v'b|f jf h'g;'s} ?kdf laqmL ljtƒ0f ug]{ lgsfo jf To‚tf] lgsfosf] zfvf, pkzfvf jf To‚t} cGo sfƒf]jfƒ ug]{ ‚yfg ;d]tnfO{ hgfpg]5„

-`_� æsfƒvfgf d"NoÆ eGgfn] cGtMz'Ns nfUg] j‚t'df cGtMz'Ns jf cGo s'g} sƒ ghf]8L To‚tf] j‚t' pTkfbg ug{ nfUg] vr{ ƒ k|lti7fgsf] gfkmf dfq hf]8L lgwf{ƒ0f ePsf] d"No ;Demg' k5{„

-6_ æd"NoÆ eGgfn],–

-!_ pTkfbg ug]{ j‚t'sf] xsdf sfƒvfgf d"No,

-@_ ;]jfsf] xsdf aLhs adf]lhdsf] d"No,

@ cfly{s P]g, @)^# åfƒf yk„ clfy{s cWofb]z @)&! n] ;"tL{hGo kbfy{sf] klƒefiffdf kfgkƒfusf] ;§f

kfgd;nf ƒ u'6vf zJbx¿ ƒfv]sf]]„ cfly{s P]g, @)^# n] lgDgfg';fƒ Joj‚yf uƒ]sf] lyof] M æ;"lt{hGo

j‚t'Æ eGgfn] ;"lt{ jf ;"lt{hGo kbfy{sf tTjx¿ ldl>t w'd|kfg, rkfpg], d'vdf ƒfVg] kfgkƒfu, , v}gL

jf o‚t} kbfy{x¿ hgfp5 ƒ ;f] zAbn] r'ƒf]6, la8L, l;ufƒ cflbnfO{ ;d]t hgfpF5„Æ

# cfly{s cWofb]z, @)^!.)$.)! åfƒf klƒdflh{t„ o;k"j{ lgDg Joj‚yf ƒx]sf] lyof] M æsfƒvfgf d"NoÆ

eGgfn] cGtMz'Ns nfUg] j‚t'df cGtMz'Ns jf cGo s'g} sƒ ghf]8L To‚tf] j‚t' pTkfbg jf pTkfbg ƒ

laqmL ljtƒ0f ug{ nfUg] vr{ ƒ k|lti7fgsf] gfkmf dfq hf]8L lgwf{ƒ0f ePsf] d"No ;D´g'k5{„

Page 6: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_� k}7fƒL x'g] j‚t'sf] xsdf bkmf & sf] pkbkmf @ adf]lhd lgwf{ƒ0f ePsf] d"No„

-7_ æk}7fƒLÆ eGgfn] cGtMz'Ns nfUg] j‚t' k|rlnt sfg"g adf]lhd ljb]zaf6 g]kfnleq Nofpg] sfo{ ;Demg' k5{„

-8_ æaLhsÆ eGgfn] o; P]g adf]lhd d"No pNn]v uƒL lbOg] lan, ƒ;Lb k"hL{ jf ekf{O{ ;Demg' k5{„

-9_ æljefuÆ eGgfn] o; P]gsf] k|of]hgsf] lgldQ g]kfn ;ƒsfƒn] tf]s]sf] ljefu ;Demg'k5{„

-0f_ ædxflgb]{zsÆ eGgfn] ljefusf] dxflgb]{zs ;Demg'k5{„

-0f!_� ædlbƒfÆ eGgfn] cGg, kmnkm"n jf cGo s'g} ‚6fr{o'Qm j‚t'nfO{ hLj ƒ;folgs k|lqmofåfƒf s'xfO{ jf cGo s'g} tlƒsfaf6 tofƒ kflƒPsf] z'Go bzdnj kfFr k|ltzteGbf a9L cNsf]xn ePsf] kbfy{ ;Demg' k5{ ƒ ;f] zAbn] ƒS;L, hfF8, 5†ofª, X†jL‚sL, ƒd, hLg, a|f08L, ef]8†sf, ljoƒ, jfOg, ;]ƒL,�;]Dk]g, ;fO8ƒ, k]ƒL, ld8, dfN6, cf}Bf]lus cNsf]xn, ƒ]lS6kmfO8 l‚k|6, dfN6 l‚k|6,�;fOn]06 l‚k|6, l8g]r8{ l‚k|6, O{=Pg=P= ƒ x]8†; l‚k|6 ;d]tnfO{ hgfpF5„Æ

� cfly{s P]g, @)^^ n] ;+zf]wg„ ;+zf]wg k"j{ lgDg Joj‚yf ƒx]sf] lyof]„

-#_ k}7fƒL x'g] j‚t'sf] xsdf bkmf & sf] pkbkmf -!_ sf] v08 -v_ adf]lhd lgwf{ƒ0f ePsf] „

% cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^%

n] v08 -0f!_ df ƒfv]sf]„

;+zf]wg k"j{ lgDg Joj‚yf lyof] M

ædlbƒfÆ eGgfn] cGg kmnkm"n jf cGo s'g} ‚6fr{o'Qm j‚t'nfO{ hLj ƒf;folgs k|lqmofåfƒf s'xfO{ jf

cGo s'g} tlƒsfaf6 tofƒ kflƒPsf] z'Go bzdnj kfFr k|ltzt eGbf a9L cNsf]xn ePsf] kbfy{ ;Demg'

k5{ ƒ ;f] zAbn] ƒS;L, hfF8, 5†ofª, X†jL‚sL, ƒd, hLg, a|f08L, ef]8†sf, ljoƒ, jfOg,;]ƒL, ;fO8ƒ, k]ƒL, ld8,

dfN6, cf}Bf]lus cNsf]xn, ƒ]lS6kmfO8 l‚k|6, dfN6 l‚k|6, O{=Pg=P= ƒ x]8†; l‚k|6 ;d]tnfO{ hgfpF5„Æ

^ cfly{s P]g, @)^&n] yk„

& cfly{s P]g, @)^&n] yk„

Page 7: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-0f@_� ætofƒL dlbƒfÆ eGgfn] cfotgdf �;GtfpGg bzdnj z'Go 5 k|ltzt eGbf sd cNsf]xnsf] ld>0faf6 ag]sf ;a} k|sfƒsf dfbs kbfy{x¿ ;Demg' k5{„

-0f#_�0æPn=kL=Æ eGgfn] n08g k|'kmdf z'4 O{yfgf]nsf] zlQmnfO{11;Demg' k5{ „

-0f$_ 12æPn=kL=ln6ƒÆ eGgfn] k|lt ln6ƒdf %&=)^ k|ltzt z'4 O{yfgf]nsf] dfqfnfO{ ;Demg' k5{„

-0f%_ 13æo"=kL=Æ eGgfn] n08g k|'km eGbf sd zlQm ;Demg' k5{„

-0f^_ 14æcf]=kL=Æ eGgfn] n08g k|'km eGbf a9L zlQm ;Demg' k5{ „

-0f&_ 15æef}lts lgoGq0f k|0ffnLÆ eGgfn] cGtMz'Ns clws[t jf lghn] tf]s]sf] sd{rfƒLsf] lgoGq0fdf cGtMz'Ns nfUg] j‚t'sf] pTkfbg, lgisf;g, k}7fƒL tyf lgsf;L ulƒg] k|0ffnL ;Demg' k5{.

-0f*_ æ‚jod† lgisf;g k|0ffnLÆ eGgfn] ef}lts lgoGq0f k|0ffnLdf cfwflƒt afx]ssf cGtMz'Ns nfUg] cGo j‚t' jf ;]jfsf] pTkfbg, lgisf;g, k}7fƒL tyf lgsf;L ulƒg] k|0ffnL ;Demg' k5{.

* cfly{s P]g, @)^# åfƒf v08 b cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO{ cfly{s P]g, @)^%

n] v08 -0f@_ df ƒfv]sf]„

( cfly{s P]g @)^%n] z+zf]wg uƒ]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf lyof] M;GtfpGg bzdnj z'Go tLg

cf7 k|ltzt.

!) cfly{s P]g, @)^# n] v08 w cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n]

v08 -0f#_ df ƒfv]sf] „

!)

!!

!@

!#

!$

!%

Page 8: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-0f(_ æcGtMz'Ns lgwf{ƒ0fÆ eGgfn] o; P]g adf]lhd ulƒg] cGtMz'Ns lgwf{ƒ0f ;Demg' k5{„

-0f!)_��ælauf]Æ o; P]g adf]lhd cGtMz'Ns nfUg] j‚t' jf ;]jfsf] d"No ƒ To;df nfUg] cGtMz'Ns hf]8L sfod ulƒPsf] s"n ƒsd ;Demg' k5{„

-0f!!_��æljB'tLo dfWodÆ eGgfn] sDKo"6ƒ, O{06ƒg]6, Od]n, km†ofS;, ljB'tLo Sof; d]lzg, lkm‚sn lk|06ƒ ;Demg'k5{ ƒ ;f] zAbn] ljB'tLo e'QmfgLsf] dfWod tyf ljefun] tf]s]sf] cGo ‚jLs[t dfWfdnfO{ ;d]t hgfpF5„

-t_ ætf]lsPsf]Æ jf ætf]lsP adf]lhdÆ eGgfn] o; P]g cGtu{t ag]sf] lgoddf tf]lsPsf] jf tf]lsP adf]lhd ;Demg' k5{„

#= ��cGtMz'Ns nfUg] M cGtMz'Ns nfUg] j‚t'!^ cfly{s cWofb]z, @)^* åfƒf yk ulƒPsf]]„

!& cfly{s cWofb]z, @)^* åfƒf yk ulƒPsf]„!* cfly{s P]g, @)^% åfƒf ;+zf]lwt„ o;k"j{sf] Joj‚yf lgDgfg';fƒ ƒx]sf] lyof]M-s_ P]g hfƒL xF'bf lgDg Joj‚yf lyof]M

#= cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ M ;fna;fnL jf s'g} Ps ;fnsf] lgldQ s'g} j‚t' jf ;]jfdf cGtMz'Ns nufpg] uƒL s'g} P]gaf6 Joj‚yf ePdf To‚tf] cGtMz'Ns of] P]g ƒ o; P]g cGtu{t ag]sf] lgod adf]lhd c;'npkƒ ulƒg]5„

-v_ cfly{s cWofb]z @)%(.)#.@$ df lgDg Joj‚yf lyof]M#= cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ M -!_ ;fna;fnL nfu" x'g] cfly{s P]gdf cGoyf Joj‚yf uƒ]df

afx]s cg';"rL adf]lhdcGtMz'Ns nufOg] ƒ c;'npkƒ ulƒg]5„-@_ pkbkmf -!_ adf]lhdsf] cGtMz'Ns Dofbleq gltƒ]df ltg{ afFsL ƒsddf k|lt lbg z"Go

bzdnj z"Go kfFr k|ltztsf bƒn] ljnDa b‚t'ƒ nfUg]5„-#_ pkbkmf -!_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg k|lti7fgn] g]kfn aflxƒ lgsf;L uƒ]sf]

j‚t'df ltƒ]sf] cGtMz'Nsƒ ‚jLs[lt k|fKt sƒ d'Qm k;n -j08]8j]oƒ xfp; jf 8†o"6L lk|m ;k_ af6 x'g] laqmLsf] cfwfƒdf nfu]sf] cGtMz'Ns lkmtf{lbOg]5„

-u_ cfly{s cWofb]z @)%(.)(.@@ n] lgDg Joj‚yf uƒ]sf] lyof]M#= cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ M -!_ cg';"rLdf pNn]v ePadf]lhdsf j‚t'x¿sf] pTkfbg ƒ

k}7fƒLdf ;f]xL cg';"rL adf]lhd cGtMz'Ns nufOg] ƒ c;'npkƒ ulƒg]5„-@_ pkbkmf -!_ adf]lhdsf] cGtMz'Ns Dofbleq gltƒ]df ltg{ afFsL ƒsddf k|lt lbg z"Go

bzdnj z"Go kfFr k|ltztsf bƒn] ljnDa b‚t'ƒ nfUg]5„-#_ pkbkmf -!_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg k|lti7fgn] g]kfn aflxƒ lgsf;L ulƒg]

j‚t'df ltg'{kg]{ cGtMz'Ns ƒ ‚jLs[lt k|fKt sƒ d'Qm k;n -j08]8j]oƒ xfp; jf 8†o"6L lk|m ;k_ df laqmL ulƒg] j‚t'df nfUg] cGtMz'Ns jfkt a}+s k|Tofe"lt jf gub wƒf}6 ƒfVg ;lsg]5„ o‚tf] a}+s k|Tofe"lt jf gub wƒf}6sf] km's'jfsf] k|lqmof ljefun] tf]s]adf]lhd x'g]5„

-3_ cfly{s cWofb]z, @)^).)$.)! n] lgDg Joj‚yf uƒ]sf] lyof]M

Page 9: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

#= cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ M -!_ cg';"rLdf pNn]v ePadf]lhdsf j‚t'x¿sf] pTkfbg ƒ k}7fƒLdf ;f]xL cg';"rL adf]lhd cGtMz'Ns nufOg] ƒ c;'npkƒ ulƒg]5„

tƒ dlbƒf pTkfbgdf k|of]u ePsf] v'bf] -df]nf;];_ jf l‚k|6df nfu]sf] cGtMz'Ns t}ofƒL dlbƒf lgsf;L ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ kfOg]5„

-@_ pkbkmf -!_ adf]lhdsf] cGtMz'Ns Dofbleq gltƒ]df ltg{ afFsL ƒsddf k|lt lbg z"Go bzdnj z"Go kfFr k|ltztsf bƒn] ljnDa b‚t'ƒ nfUg]5„

-ª_ cfly{s cWofb]z, @)^@.)$.)! n] lgDg Joj‚yf uƒ]sf] lyof]M#= cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ M -!_ cg';"rLdf pNn]v ePadf]lhdsf j‚t'x¿sf] pTkfbg ƒ

k}7fƒLdf ;f]xL cg';"rL adf]lhd cGtMz'Ns nufOg] ƒ c;'npkƒ ulƒg]5„-@_ cGtMz'Ns nfUg] j‚t' pTkfbg ubf{ vkt sRrf kbfy{df ltƒ]sf] cGtMz'Ns tofƒL j‚t' lgsfzL

ubf{ ltg'kg]{ cGtMz'Nsdf s§f ug{ kfOg]5„ pTkfbgdf k|of]u ePsf] v'bf] -df]nf;];_ jf l‚k|6df nfu]sf] cGtMz'Ns t}ofƒL dlbƒf lgsf;L ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ kfOg]5„

-#_ pkbkmf -!_ adf]lhdsf] cGtMz'Ns Dofbleq gltƒ]df ltg{ afFsL ƒsddf k|lt lbg z"Go bzdnj z"Go kfFr k|ltztsf bƒn] ljnDa b‚t'ƒ nfUg]5„

-r_ cfly{s P]g, @)^# n] lgDg Joj‚yf uƒ]sf] lyof] M #= cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ M -!_ cg';"rLdf pNn]v ePadf]lhdsf j‚t' k|lti7fgaf6

pTkfbg uƒL lgisf;g ubf{, k}7fƒL ubf{ k}7fƒL uƒ]sf] j‚t' ljqmL ubf{ jf ;]jf laqmL ubf{ ;f] cg';"rL adf]lhdsf] cGtMz'Ns b]xfo adf]lhd nufOg] ƒ c;'npkƒ ulƒg]5M—-s_ dlbƒf, r'ƒf]6 ƒ ljoƒsf] xsdf k|lti7fgaf6 pTkfbg uƒL lgisf;g ubf{sf] avt,-v_ ‚jo+ lgisf;g k|0ffnL cGtu{t laqmL x'g] j‚t' tyf ;]jfsf] xsdf j‚t' ljqmL ePkl5sf]

dlxgfsf] ;ft ut]leq cGtMz'Ns bflvnf ug'{kg]{5„ tƒ Jofkflƒs k|of]hgsfnflu cGtMz'Ns nfUg] j‚t' jf ;]jf ljqmL ubf{ ltg'{kg]{ cGtMz'Nsdf

s§f ug{ kfOg]5„-@_ cGtMz'Ns nfUg] j‚t' pTkfbg ubf{ vkt ePsf] sRrf kbfy{df ltƒ]sf] cGtMz'Ns tofƒL j‚t'

lgsfzL ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ kfOg]5.-#_ pkbkmf -!_ adf]lhdsf] cGtMz'Ns Dofbleq gltƒ]df ltg{ jf‘ls ƒsddf k|ltlbg z'Go bzdnj kfFr

k|ltztsf bƒn] ljnDj b‚t'ƒ nfUg]5„ -5_ cfly{s P]g, @)^$ n] lgDg Joj‚yf uƒ]sf] lyof] M

#= cGtMz'Ns nufpg] ƒ c;'npkƒ ug]{ M -!_ cg';"rLdf pNn]v ePadf]lhdsf j‚t' k|lti7fgaf6 pTkfbg uƒL lgisf;g ubf{,k}7fƒL ubf{ ƒ ;]jf laqmL ubf{ ;f] cg';"rL adf]lhdsf] cGtMz'Ns b]xfo adf]lhd nufOg] ƒ c;'npkƒ ulƒg]5M—

-s_ dlbƒf, r'ƒf]6 ƒ ljoƒsf] xsdf k|lti7fgaf6 pTkfbg uƒL lgisf;g ubf{sf] avt,-v_ ‚jo+ lgisf;g k|0ffnL cGtu{t laqmL x'g] j‚t'sf] xsdf j‚t' lgisfzg ePkl5sf]

dlxgfsf] kRrL; ut]leq cGtMz'Ns bflvnf ug'{kg]{5„tƒ,-!_ cGtMz'Ns nfUg] k}6fƒL ulƒPsf ;jfƒL ;fwgsf] xsdf Jofkflƒs k|of]hgsf] nflu

‚yfgLo ljqmLdf ;d]t cGtMz'Ns nufOg] ƒ c;'npkƒ ulƒg]5„-@_ Jofkflƒs k|of]hgsfnflu cGtMz'Ns nfUg] j‚t' jf ;]jfsf] v/Lbdf jf k}7fƒLdf ltƒ]sf]

cGtMz'Ns To‚tf] j‚t' jf ;]jf ljqmL ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ kfOg]5„-#_ cGtMz'Ns nfUg] j‚t' pTkfbg ubf{ vkt ePsf] sRrf kbfy{df ltƒ]sf] cGtMz'Ns tofƒL

j‚t' lgisfzg ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ kfOg]5.-#_ pkbkmf -!_ adf]lhdsf] cGtMz'Ns Dofbleq gltƒ]df ltg{ jfFls ƒsddf k|ltlbg z'Go bzdnj

kfFr k|ltztsf bƒn] ljnDj b‚t'ƒ nfUg]5„ !(cfly{s P]g @)^& n] tyf nfO{ jf zJbn] k|lt‚yfkg uƒ]sf]„

Page 10: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��jf ;]jf k|lti7fgaf6 pTkfbg uƒL lgisf;g, k}7fƒL ƒ ;]jf laqmL ubf{ cg';"rLdf pNn]v ePadf]lhdsf] cGtMz'Ns nfUg]5„

#s=�0 cGtMz'Ns lgwf{ƒ0f ƒ c;'nL M -!_ o; P]g jdf]lhd nfUg] cGtMz'Nssf] lgwf{ƒ0f ƒ c;'n ug]{ bfloTj cGtMz'Ns nfUg] j‚t' jf ;]jfsf] pTkfbg ug]{ pTkfbssf] x'g]5„

tƒ k}7fƒL x'g] j‚t'sf] cGtMz'Nssf] lgwf{ƒ0f ƒ c;'nL ;DalGwt e+;fƒ sfof{non] ug]{5„

-@_ s'g} j‚t'sf] pTkfbg jf k}7fƒLsf ��cltlƒQm laqmL ljtƒ0fsf] txdf ;d]t cGtMz'Ns nfUg] ePdf o; P]g jdf]lhd nfUg] cGtMz'Nssf] lgwf{ƒ0f ƒ c;'nL ug]{ bfloTj k}7fƒLstf{ jf laqm]tfsf] x'g]5„

!(

@) cfly{s P]g, @)^% åfƒf ;+zf]lwt„

o;k"j{ lgDg Joj‚yf lyof]M

-s_ cfly{s cWofb]z, @)^!.$.! åfƒf lgDg ;+zf]wg ePsf] lyof]M

#s= g]kfn aflxƒ lgsf;L uƒ]df cGtMz'Ns gnfUg] M

-!_ k|lti7fgn] g]kfn aflxƒ lgsf;L uƒ]sf] j‚t'df cGtMz'Ns nfUg] 5}g„

-@_ pkbkmf -!_ sf] k|of]hgsf] nflu dlbƒf, r'ƒf]6 ƒ ljoƒ k|lti7fgaf6 lgsf;L ubf{ nfUg]

cGtMz'Ns ƒsd jfkt gub wƒf}6L jf a}+s k|Tofe"lt ƒfVg' kg]{5„

-#_ pkbkmf -@_ adf]lhdsf] gub wƒf}6L jf a}+s k|Tofe"ltsf] k'ms'jf jf lkmtf{sf] k|lqmof ljefun]

tf]s]adf]lhd x'g]5„

-$_ g]kfnleq pTkfbg ePsf, jf tofƒ ePsf dfnj‚t'x¿ g]kfn aflxƒ lgof{t e};s]kl5

;DalGwt kf6L{n] lng c‚jLsfƒ uƒL jf cGo s'g} sfƒ0fn] k'gM k}7fƒL uƒL NofPsf] cj‚yfdf

;f]xL dfnj‚t' k}7fƒL ePsf] # dlxgfleq lgsf;L ug]{ ePdf o;ƒL lkmtf{ NofpFbfsf avt

nfUg]cGtMz'Ns wƒf}6Ldf ƒfvL To‚tf] dfnj‚t' k'gM lgsf;L ePkl5 wƒf}6L ƒsd ;DalGwt

eG;fƒ sfof{non] lkmtf{ lbg]5„

-v_ cfly{s cWofb]z, @)^).$.! af6 lgDg Joj‚yf yk ulƒPsf] lyof]Maf6 lgDg Joj‚yf yk ulƒPsf] lyof]M

#s= g]kfn aflxƒ lgsf;L uƒ]df cGtMz'Ns gnfUg]M-!_ k|lti7fgn] g]kfn aflxƒ lgsf;L uƒ]sf] j‚t'df

jf ‚jLs[lt k|fKt sƒ d'St k;n -j08]8j]oƒ xfp; ƒ 8†o'6L k|mL ;k_ n] laqmL uƒ]sf] j‚t'df

cGtMz'Ns nfUg] 5}g„

-@_ pkbkmf -!_ sf] k|of]hgsf] nflu cGtMz'Ns nfUg] j‚t' lgsf;L ubf{ nfUg] cGtMz'Ns ƒsd

jfkt gub wƒf}6L jf a}+s k|Tofe"lt ƒfVg' kg]{5„ a}+s k|Tofe"tL jf gub wƒf}6Lsf] k'ms'jf

k|lqmof ljefun] tf]s]adf]lhd x'g]5„

@! cfly{s P]g, @)&) n] cnjf zAbnfO{ cltlƒSt agfO{ ;+zf]wg uƒ]sf] „

10

Page 11: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_ cGtMz'Ns nfUg] j‚t' pTkfbg ubf{ vkt ePsf] sRrf kbfy{df ltƒ]sf] cGtMz'Ns tofƒL j‚t' lgisf;g ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ kfOg]5„ ��tƒ ‚jod† lgisfzg k|0ffnL nfu" x'g]

��æ;"tL{hGo kbfy{ pTkfbg ug{] pBf]ux¿ afx]sÆ cGo pBf]un] sRrf kbfy{ vƒLb jf k}7fƒL ubf{ ltƒ]sf] cGtMz'Ns tofƒL j‚t' laqmL ubf{ ltg{'kg]{ cGtMz'Nsdf s§f ug{ kfOg]5„

��-$_ cfuhgL, rf]ƒL, b'3{6gf, Wj+;fTds ultljlw jf j‚t'sf] pkof]usf] Dofb ;lsPsf] sfƒ0fn] xfgL gf]S;fgL ePsf] j‚t'df ltƒ]sf] cGtMz'MNs ljefun] tf]s]adf]lhd s§L ug{ kfOg]5„

��-%_ o; bkmf adf]lhd cGtMz'Ns s§f ubf{ ;xfos sRrf kbfy{ ƒ KoflsË ;fdfu|Ldf ltƒ]sf] cGtMz'Ns s§f ug{ kfOg] 5}g„

#v=��cGtMz'Ns gnfUg] M -!_ bkmf # adf]lhd cGtMz'Ns nfUg] j‚t' jf ;]jfdf b]xfosf cj‚yfdf cGtMz'Ns nfUg] 5}g M—

@@ cfly{s P]g, @)^& åfƒf yk„

@# cfly{s P]g, @)&@ n] æ;"tL{hGo kbfy{ pTkfbg ug{] pBf]ux¿ afx]sÆ eGg] Joj‚yf yk uƒ]sf] „@$ cfly{s cWofb]z, @)^* åfƒf lemlsPsf]„ tƒ cfly{s cWofb]z @)&! n] pkbkmf % sf] Aoj‚yfnfO{

pkbkmf $ df ƒfvL pkbkmf % x6fO{Psf]„ o; k"j{ pkbkmf $ ƒ % df lgDg Aoj‚yf lyof]„-$_ Jofkflƒs k|of]hgsf nflu cGtMz'Ns nfUg] j‚t' jf ;]jfsf] v/Lbdf jf k}7fƒLdf ltƒ]sf] cGtMz'Ns To‚tf]

j‚t' jf ;]jf laqmL ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ kfOg]5„-%_ cfuhgL, rf]ƒL, b'3{6gf, Wj+;fTds ultljlw jf j‚t'sf] pkof]usf] Dofb ;lsPsf] sfƒ0fn] xfgL gf]S;fgL

ePsf] j‚t'df ltƒ]sf] cGtMz'MNs ljefun] tf]s]adf]lhd s§L ug{ kfOg]5„

@% cfly{s P]g,@)&@ n] yk uƒ]sf]„@^ cfly{s P]g, @)^% åfƒf ;+zf]lwt„ cfly{s cWofb]z @)^!.$.! åfƒf yk ulƒPsf] ƒ @)^$ ;Dd

lgƒGtƒtf kfPsf] Joj‚yf lgDgfg';fƒlyof]M#v= sƒ d'Qm k;nsf] laqmLdf cGtMz'Ns gnfUg] M-!_ ‚jLs[lt k|fKt sƒ d'Qm k;n -j08]8 j]oƒ xfp; ƒ 8†o'6L k|mL ;k_ n] laqmL uƒ]sf] j‚t'df cGtMz'Ns nfUg]

5}g„-@_ pkbkmf -!_ sf] k|of]hgsf] nflu cGtMz'Ns nfUg] j‚t' v/Lb ubf{ To‚tf] j‚t'df nfUg] cGtMz'Ns afkt

gub wƒf}6L jf a}+sk|Tofe"lt ƒfVg' kg]{5„-#_ pkbkmf -@_ adf]lhdsf] gub wƒf}6L jf a}+s k|Tofe"ltsf] km's'jf jf lkmtf{sf] k|lqmof ljefun] tf]s]adf]lhd

x'g]5„

11

Page 12: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-s_ g]kfnaflxƒ lgsf;L uƒ]df jf ‚jLs[lt k|fKt sƒ d'Qm k;n -j08]8 j]oƒ xfp; ƒ 8†o'6Lk|mL ;k_ nfO{ dlbƒf 27jf r'ƒf]6 afx]ssf cGo j‚t' laqmL uƒ]df To‚tf] j‚t' jf ;]jfdf cGtMz'Ns nfUg] 5}g„

�� ===============================„

-v_ ‚jLs[lt k|fKt j08]8 j]oƒ xfp;n] g]kfn ;ƒsfƒ, kƒƒfi6« dGqfnon] l;kmflƒz uƒ]sf] s'6g}lts tyf dx;'n ;'ljwf k|fKt JolQm jf lgsfonfO{ laqmL ug]{ r'ƒf]6 ��jf dlbƒfdf cGtMz'Ns nfUg] 5}g„

tƒ,

-!_ j08]8 j]oƒ xfp;n] r'ƒf]6 tyf dlbƒf afx]ssf cGo j‚t' cGtMz'Ns gnufO{ laqmL ljtƒ0f ug{ afwf kg]{ 5}g„

-@_ a08]8 jo]ƒxfp;af6 laqmL ulƒg] cGtMz'Ns nfUg] j‚t' k}7fƒL ubf{ To‚tf] j‚t'df nfUg] cGtMz'Ns aƒfaƒsf] ƒsd gub wƒf}6L jf j}+s k|Tofe"lt ƒfVg' kg]{5„

-@_ pkbkmf -!_ sf] v08 �0-v_ adf]lhdsf] gub wƒf}6L jf a}+s k|Tofe"ltsf] km's'jf jf lkmtf{ k|lqmof ljefuåfƒf tf]lsP adf]lhd x'g]5„

-#_ g]kfnleq pTkfbg ePsf] jf tofƒ ePsf] dfnj‚t' g]kfn aflxƒ lgof{t e};s]kl5 ;DalGwt kIfn] lng c‚jLsfƒ uƒL jf cGo

@& cfly{s cWofb]z, @)^* åfƒf æƒÆ sf] ;§f æjfÆ zAb ƒfvL ;+zf]lwt„

@* cfly{s P]g, @)^^ åfƒf ;+zf]lwt„ ;+zf]wg k"j{ lgDg cj‚yf lyof]M

ætƒ lgsf;L jf sƒ d'Qm k;nnfO{ laqmL ug'{ cl3 To‚tf] j‚t' jf ;]jfdf nfUg] cGtMz'Ns aƒfaƒsf] ƒsd

gub wƒf}6L jf a}+s k|Tofe"lt ƒfVg' kg]{5„Æ

@( cfly{s cWofb]z, @)^* åfƒf ætyfÆ sf] ;§f æjfÆ zJb ƒfv]sf]„

#) cfly{s P]g, @)^* n] o; pkbkmfsf] v08 -s_ lemsL ;+zf]wg uƒ]sf]„

12

Page 13: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

s'g} sfƒ0fn] k'gM k}7fƒL uƒL NofPsf] cj‚yfdf To‚tf] dfnj‚t' k}7fƒL ePsf] # dlxgfleq lgsf;L ug]{ ePdf o;ƒL lkmtf{ NofpFbfsf avt nfUg]cGtMz'Ns wƒf}6Ldf ƒfvL To‚tf] dfnj‚t' k'gM lgsf;L ePkl5 wƒf}6L ƒsd ;DalGwt eG;fƒ sfof{non] lkmtf{ lbg]5„

��-$_ cGtMz'Ns nfUg] a‚t' pTkfbg uƒL ljb]z lgsf;L ug]{ pBf]un] cGtMz'Ns nfUg] a‚t' lgsf;L uƒ]sf] klƒdf0f pTkfbg ubf{ k|of]u ePsf] sRrf kbfy{ vƒLb jf k}7fƒL ubf{ ltƒ]sf] cGtMz'Ns bkmf #s= sf] pkbkmf -#_ adf]lhd j‚t' lgisf;g ubf{ ltg'{kg]{ cGtMz'Ns ƒsddf s§f ug{ kfpg]5„

��-%_ pkbkmf -$_ adf]lhd s§f ubf{ ldnfg x'g g;s]sf] cGtMz'Ns ƒsd lkmtf{ kfpgsf] nflu cGtMz'Ns clws[t;dIf bfaL ug{ ;Sg]5„

��-^_ pkbkmf -%_ adf]lhd lkmtf{ bfaL ePsf] cGtMz'Ns ƒsd cGtMz'Ns clws[tn] 5fglag tyf kƒLIf0f ubf{ To‚tf] bfaL dgfl;j b]lvPdf lkmtf{sf nflu bfaL uƒ]sf]] ;f7L lbgleq lkmtf{ lbg' kg]{5„

��-&_ pkbkmf -%_ adf]lhd cGtMz'Ns lkmtf{ bfaL ug{sf] nflu ;"tL{hGo ƒ dlbƒfhGo kbfy{ tyf kfgd;nfsf] lgsf;Ldf slDtdf kGw| k|ltzt d"No clea[l4 ePsf] x'g' kg]{5„

#! cfly{s P]g, @)&@ n] yk uƒ]sf]„

#@ cfly{s P]g, @)&@ n] yk uƒ]sf]„

## cfly{s P]g, @)&@ n] yk uƒ]sf]„

#$ cfly{s P]g, @)&@ n] yk uƒ]sf]„

1�

Page 14: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��-*_ pkbkmf -%_ adf]lhd lkmtf{ bfaL ubf{ ljjƒ0f a'emfpg' kg{] cjlw ;dfKt ePsf] ldltn] Ps jif{ leq lkmtf{sf] nflu bfaL guƒ]df ƒ pkbkmf -&_ adf]lhdsf] d"No clea[l4 gePsf] cj‚yfdf o; bkmf adf]lhdsf] cGtMz'Ns lkmtf{ x'g] 5}g„

��-(_=========

#u=��===================================

$=�� cGtMz'Ns c;'nL M -!_ o; P]gdf cGoyf Joj‚yf ulƒPsf]df #% cfly{s P]g, @)&@ n] yk uƒ]sf]„

#^ cfly{s P]g, @)&@ n] yk uƒ]sf] tƒ cfly{s P]g @)&# n] x6fPsf]

cfly{s P]g @)&@ n] uƒ]sf] Joj‚yf o‚tf] lyof]„-(_;Djt† @)&@ ;fn c;fƒ @ ut];Dd lgsf;L uƒL

pkbkmf -$_ adf]lhd s§f ubf{ ldnfg x'g g;s]sf] cGtMz'Ns ƒsd ;f]xL ldlt;Dd lkmtf{bfaL uƒ]sf]

xsdf cGtMz'Ns clws[tn] 5fglag tyf kƒLIf0f uƒL lkmtf{ ug{ ;Sg]5„ tƒ, ;"tL{hGo ƒ dlbƒfhGo

kbfy{ tyf kfgd;nf pTkfbg ug]{ pBf]un] o; pkbkmf adf]lhd lkmtf{ kfpg pkbkmf -&_ df tf]lsP

adf]lhd kGw| k|ltzt d"No clea[l4 ePsf] x'g' kg]{5„

#& cfly{s P]g, @)^% åfƒf vfƒ]h ulƒPsf]„of] Joj‚yf cfly{s P]g, @)^# åfƒf yk ulƒPsf] Joj‚yf o‚tf]

lyof] M

#u= cGtMz'Ns a'emfpg] bfloTj M

o; P]g adf]lhd cGtMz'Ns a'emfpg] bfloTj b]xfo adf]lhdsf] JolQmdf x'g]5 M—

-s_ b]zleq pTkfbg x'g] j‚t' jf ;]jfsf] xsdf pTkfbs,

-v_ k}7fƒL x'g] j‚t'df ;f] j‚t' k|fKt ug]{ ljn ckm n]l8Ëdf pNn]v ePsf JolQm,

-u_ cGtMz'Ns nfUg] kbfy{ lnnfd ePsf]df ;f] lnnfd ;sfg]{ JolQm,

-3_ cGtMz'Ns gnfUg] j‚t' -8†o"6L lk|m_ k'gMlaqmL jf cGo k|of]hgdf k|of]u ePdf jf cGtMz'Ns gnfUg]

cj‚yfaf6 nfUg] cj‚yfdf klƒjt{g ePdf To‚tf] j‚t'sf] ‚jfldTj sfod ƒxg] JolQm„

#* cfly{s P]g, @)^% åfƒf ;+zf]lwt„ cfly{s P]g,@)^& n] pkbkmf -3_ lems]sf]„ o;k"j{ lgDg Joj‚yf

lyof] M

$= cGtMz'Ns c;'nL ug]{ M

-!_ o; P]g adf]lhd nfUg] cGtMz'Ns c;'npkƒ ubf{ b]xfo adf]lhdsf] cj‚yfdf c;'npkƒ ulƒg]5 M–

-s_ j‚t'sf] xsdf k|lti7fgsf] pTkfbg laqmLsf] nflu lgisf;g ubf{sf avt,

-v_ ;]jfsf] xsdf pkef]QmfnfO{ aLhs hfƒL ubf{sf] avt,

-u_ k}7fƒL ulƒg] j‚t'sf] xsdf To‚tf] j‚t' g]kfnleq eG;fƒ k|of]hgsf] nflu k}7fƒL x'Fbfsf] avt„

-@_ pkbkmf -!_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg s'g} j‚t'sf] xsdf pTkfbgsf] cj‚yfdf g} cGtMz'Ns

nufpg'kg]{ eP To;sf] k|lqmof tf]lsP adf]lhd x'g]5„

-#_ ‚jLs[lt lnO{ lgisf;g uƒ]sf] dlbƒf ƒ r'nfO{df hfg] kbfy{sf] cNsf]xnsf] dfqf ƒ u'0f‚tƒsf] kƒLIf0f

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Page 15: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

afx]s o; P]g adf]lhd cGtMz'Ns nfUg] j‚t' jf ;]jfdf b]xfo jdf]lhd cGtMz'Ns c;'n ulƒg]5„

-s_ ef}lts lgoGq0f k|0ffnL nfu' x'g] pwf]un] pTkfbg ug]{ a‚t'sf] xsdf k|lti7fgaf6 pTkfbg uƒL laqmLsf nflu lgisf;g ubf{sf] avt,

-v_ ‚jo+ lgisf;g k|0ffnLdf cfwflƒt j‚t' jf ;]jfsf] xsdf jLhs hfƒL ubf{sf] avt,

-u_ k}7fƒL x'g] j‚t'sf] xsdf To‚tf] j‚t' g]kfnleq k|j]z ubf{sf] avt eG;fƒljGb"df,

��-3_ k}7fƒL x'g] ;]jfsf] xsdf ljefuåfƒf tf]lsP adf]lhd„

-@_ pkbkmf -!_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg s'g} j‚t' jf ;]jfsf] xsdf To‚tf]j‚t' pTkfbg uƒ]sf] jf ;]jf k|bfg uƒ]sf] cj‚yfdf g} cGtMz'Ns c;'n ug'{ kg]{ uƒL ljefun] tf]Sg ;Sg]5„

sfof{non] h'g;'s} avt ug{ ;Sg]5„ cNsf]xnsf] dfqf Ps k|ltzteGbf a9L ePdf jf u'0f‚tƒdf

pNn]vgLo ?kaf6 kmƒs kƒ]df ƒfh‚j r'xfj6 ePsf] hlt lauf] ƒsddf kRrL; k|ltzt yk uƒL c;'n

ulƒg]5„ -of] Joj‚yfnfO{ cfly{s cWofb]z, @)%( åfƒf yk ulƒPsf]„ o;df ækƒ]dfÆ zAbsf] ;§f

ækfƒ]sf] kfOPdfÆ zAbx¿ lyP„ cfly{s cWofb]z, @)^), )^! ƒ To;kl5 lgƒGtƒtf lbFbf ækƒ]dfÆ eGg]

zAb ƒflvPsf]„_

cfly{s P]g @)&! n] pkbkmf ! df cGtMz'Ns nfUg] a‚t' tyf ;]jfsf] ;§f cGtMz'Ns nfUg] a‚t' jf ;]jf

ƒflv ;+zf]wg uƒ]sf]„

#( cfly{s P]g,@)^& n] pkbkmf -3_ lemsLPsf]]„ tƒ cfly{s cWofb]z @)&! n] v08 ª sf] Aoj‚yfnfO{

v08 3 df ƒfvL v08 ª x6fO{Psf]„ o; k"j{ v08 3 ƒ ª df lgDg Aoj‚yf lyof]„

-3_ k}7fƒL ulƒPsf cGtMz'Ns nfUg] ;jfƒL ;fwgsf] xsdf Jofkflƒs k|of]hgsf nflu ‚yfgLo txdf laqmL

x'Fbf aLhs hfƒL ubf{sf] avt,

-ª_ k}7fƒL x'g] ;]jfsf] xsdf ljefuåfƒf tf]lsP adf]lhd„

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Page 16: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

$s=�0 cGtMz'Ns a'emfpg] bfloTj M o; P]g adf]lhd cGtMz'Ns a'emfpg] bfloTj b]xfo adf]lhdsf] JolQmdf x'g]5 M

-s_ g]kfn leq pTkfbg x'g] j‚t' jf ;]jfsf] xsdf pTkfbs,

-v_��k}7fƒL x'g] j‚t'df ;f] j‚t' k|fKt ug]{ ljn ckm n]l8Ë, Poƒ j] aLn, aLhs jf hfFr kf;sf] nflu lbPsf] lgj]bgdf pNn]v ePsf] JolQm,

-u_ cGtMz'Ns nfUg] kbfy{ lnnfd ePsf]df ;f] lnnfd ;sfg]{ JolQm,

-3_ sƒ d'Qm k;n -8†o"6L lk|m ;k_ af6 laqmL ePsf] dlbƒf 42jf r'ƒf]6 afx]ssf j‚t' k'gM laqmL jf cGo k|of]hgdf k|of]u ePdf k'gM laqmL ug]{ jf k|of]u ug]{ JolQm,

-ª_ s'g} j‚t' jf ;]jf cGtMz'Ns gnfUg] cj‚yfaf6 nfUg] cj‚yfdf klƒjt{g ePdf To‚tf] j‚t'sf] ‚jfldTj sfod ƒxg] JolQm„

$) cfly{s P]g, @)^% åfƒf ;+zf]wg ulƒPsf]„ cfly{s P]g, @)^$ åfƒf yk ulƒPsf] o; o; bkmfdf

;+zf]wg k"j{ lgDg Joj‚yf lyof] M

$s= cGtMz'Ns 5'6 x'g] M

-!_ ljb]zL lgof]u tyf bft[ ;+‚yfn] s'6g}lts ;'ljwf jf dx;"n ;'ljwfdf k}7fƒL uƒ]sf ;jfƒL ;fwg s'g}

cfof]hgfsf] ‚jLs[t jflif{s sfo{qmd cg'?k cfof]hgfnfO{ g} x‚tfGtƒ0f uƒL ;ƒsfƒL gDaƒ Kn]6df

klƒjt{g ubf{ jf s'g} cfof]hgfsf] gfddf k"0f{ jf cf+lzs dx;'n ;'ljwfdf -nut jf a}+Í Uofƒ]06Ldf k}7fƒL

ePsf] afx]s_ k}7fƒL ePsf ;jfƒL ;fwg cfof]hgf ;dflKt kl5 cy{ dGqfnosf] ‚jLs[lt lnO{ ;ƒsfƒL

gDaƒ Kn]6df klƒjt{g uƒL ;ƒsfƒL lgsfodf x‚tfGtƒ0f ubf{ cGtMz'Ns nfUg] 5}g„

-@_ s'6g}lts lgof]u, klƒof]hgf ƒ cGo lgsfox¿n] -;ƒsfƒL Pj+ u}ƒ;ƒsfƒL ;+3 ;+‚yf_ dx;'n ;'ljwfdf

k}7fƒL uƒ]sf z'? pTkfbg jif{n] !% jif{ gf3]sf k'ƒfgf ;jfƒL ;fwg cy{ dGqfnosf] ‚jLs[lt lnO{ k'gM

k|of]u x'g g;Sg] uƒL ‚q†mofk uƒL ƒlhi6«]zg ƒ2 ug{ rfx]df To‚tf] ;jfƒL ;fwgdf cGtMz'Ns nfUg]

5}g„

-#_ lghL k|of]hgsf] nflu cf+lzs eG;fƒ dx;'n ;'ljwfdf cfoft ulƒPsf ;jfƒL ;fwgsf wgLsf] d'To' e}

pQm ;jfƒL ;fwgnfO{ lghsf] klt jf kTgLsf] gfddf gfd;fƒL ubf{ cGtMz'Ns 5'6 x'g]5„

$! cfly{s P]g, @)^& åfƒf ;+zf]wg„ o; k"j{ lgDg Joj‚yf lyof] M

-v_ k}7fƒL x'g] j‚t'df ;f] j‚t' k|fKt ug]{ ljn ckm n]l8Ë jf Pƒf]lan -Pcƒlan_ df pNn]v ePsf JolQm,

$@ cfly{s cWofb]z, @)^* åfƒf æƒÆ sf] ;§f æjfÆ k|of]u uƒL ;+zf]wg„

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Page 17: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-r_ v08 -s_ b]lv -ª_ df pNn]v ePb]lv afx]s cGo cj‚yfdf ljefun] tf]s]sf] JolQm„

��$v= cGtMz'Ns bflvnf ug]{ Dofb M -!_ o; P]g adf]lhd c;'n ePsf] cGtMz'Ns b]xfo adf]lhdbflvnf ug'{ kg]{5 .

-s_ ef}lts lgoGq0f k|0ffnLdf cfwflƒt j‚t'sf] xsdf To‚tf] j‚t' lgisf;g ubf{sf avt,

-v_ ‚jo+ lgisf;g k|0ffnL cGtu{t pTkfbg tyf laqmL ljtƒ0f x'g] j‚t' jf ;]jfsf] xsdf aLhs hfƒL ePkl5sf] dlxgfsf] kRrL; ut] leq,

-u_ k}7fƒL x'g] j‚t'sf] xsdf To‚tf] j‚t' g]kfnleq k|j]z ubf{sf avt,

-3_ k}7fƒL x'g] ;]jfsf xsdf ljefun] tf]s]adf]lhd„

-@_ pkbkmf -!_ sf] v08 -v_ adf]lhdsf] Dofbleq cGtMz'Ns e'QmfgL guƒ]df e'QmfgL ug{ afFsL cGtMz'Ns ƒsddf k|lt lbg z"Go bzdnj z"Go kfFr k|ltztsf bƒn] lanDa ��z'Ns nfUg]5„

��$u= cGtMz'Ns 5'6 x'g] M -!_ s'6g}lts ;'ljwf k|fKt JolQm jf lgsfon] kƒfƒfi6« dGqfnosf] l;kmfƒzdf k}7fƒL ug]{ j‚t'df cGtMz'Ns 5'6 x'g]5„

-@_ pkbkmf -!_df h'g;'s} s'ƒf n]lvPsf] eP tfklg b]xfosf] cj‚yfdf ;d]t cGtMz'Ns 5'6 x'g]5 M

-s_ ljb]zL lgof]u tyf bft[ ;+‚yfn] s'6g}lts ;'ljwf jf dx;"n ;'ljwfdf k}7fƒL uƒ]sf ��z'? pTkfbg jif{n] !) jif{ ggf3]sf ;jfƒL ;fwg s'g} cfof]hgfsf] ‚jLs[t

$# cfly{s P]g, @)^% n] yk uƒ]sf]„

$$ cfly{s P]g, @)^& åfƒf æb‚t'ƒÆ sf] ;§f æz'NsÆ k|of]u uƒL ;+zf]wg„

$% cfly{s P]g, @)^% n] yk uƒ]sf]„

$^ cfly{s P]g @)&# n] yk uƒ]sf]

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Page 18: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

jflif{s sfo{qmd cg'?k cfof]hgfnfO{ g} x‚tfGtƒ0f uƒL ;ƒsfƒL gDaƒ Kn]6df klƒjt{g ubf{ jf s'g} cfof]hgfsf] gfddf k"0f{ jf cf+lzs dx;'n ;'ljwfdf -nut jf a}+s Uofƒ]06Ldf k}7fƒL ePsf] afx]s_ k}7fƒL ePsf ��z'? pTkfbg jif{n] !) jif{ ggf3]sf ;jfƒL ;fwg cfof]hgf ;dflKt kl5 cy{ dGqfnosf] ‚jLs[lt lnO{ ‚yfgLo lgsfo, ;fd"bflos ljBfno, ;fd'bflos c‚ktfn jf ;ƒsfƒL lgsfonfO{ x‚tfGtƒ0f ubf{,

-v_ s'6g}lts lgof]u, klƒof]hgf ƒ cGo lgsfox¿ -;ƒsfƒL Pj+ u}ƒ;ƒsfƒL ;+3;+‚yf_ n] dx;'n ;'ljwfdf k}7fƒL uƒ]sf z'? pTkfbg jif{n] !% jif{ gf3]sf k'ƒfgf ;jfƒL ;fwg cy{ dGqfnosf] ‚jLs[lt lnO{ k'gM k|of]u x'g g;Sg] uƒL ‚qmofk uƒL ƒlhi6«]zg ƒ2 ug{ rfx]df To‚tf] ;jfƒL ;fwgdf,

-u_ lghL k|of]hgsf] nflu cf+lzs eG;fƒ dx;'n ;'ljwfdf k}7fƒL ulƒPsf ;jfƒL ;fwgsf wgLsf] d'To' e} pQm ;jfƒL ;fwgnfO{ lghsf] klt jf kTgLsf] gfddf gfd;fƒL ubf{„

��-#_gAa] k|ltzt jf ;f] eGbf a9L ‚jb]zL em'qf jf kq' -sjf8L_ j‚t' k|of]u uƒL pTkfbg ug]{ pBf]unfO{ o‚tf] pTkfbgdf nfUg] cGtMz'Ns 5'6 x'g]5„

��$3= laqmL ljtƒ0fdf lgoGq0fM -!_ g]kfn ;ƒsfƒn] cfjZos 7fg]sf] cGtMz'Ns nfUg] j‚t'sf] laqmL ljtƒ0fdf lgoGq0f uƒL tf]lsP adf]lhd �0Aojl‚yt ug{ ;Sg]5„

$& cfly{s P]g @)&# n] yk uƒ]sf]

$* cfly{s P]g, @)^^ åfƒf yk uƒL ;+zf]wg„

$( cfly{s P]g, @)^% n] yk uƒ]sf]„

%) cfly{s P]g, @)^^ åfƒf ælgoGq0fÆ sf] ;§f æJojl‚ytÆ k|of]u uƒL ;+zf]wg„

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Page 19: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��-@_ xf]6]n tyf ƒ]i6'ƒ]G6 Joj;fo afx]s dxfguƒkflnsf, pkdxfguƒkflnsf, guƒkflnsf If]qleq ƒ ljefun] tf]s]sf] k|d'v ƒfhdfu{ If]qdf dlbƒfsf] sfƒf]afƒ ug]{ Joj;foLn] dlbƒf ƒ ;"lt{hGo a‚t'sf] dfq sfƒf]afƒ ug{ kfpg] 5„

tƒ l8kf6{d]06n ‚6f]ƒn] dlbƒfsf] cnUu} laqmL sIf ƒfvL sfƒf]afƒ ug{ kfpg]5„

��$ª= pkxfƒ tyf gub 5'6 ;DjGwL Joj:yf M dlbƒf, ljoƒ jf ;"tL{hGo kbfy{ ;DaGwL pBf]u ƒ To‚tf j‚t'sf k}7fƒLstf{ tyf ltgsf las|]tfn] s'g} klg k|sfƒsf pkxfƒ sfo{qmd ;+rfng ug{ jf To‚tf pBf]un] d'No clea[l4 sƒdf btf{ ePsf jfx]s cGo ljqm]tf nfO{ To‚tf] pTkfbg ljqmL ubf{ 5'6 lbg kfOg] 5}g„ o‚tf] sfo{ uƒ]sf] kfOPdf Ohfhtkqsf] zt{ pNn+ª†g uƒ]sf] dflgg]5„

%= cGtMz'Ns clws[t lgo'Qm ug{ jf tf]Sg ;Sg] M o; P]gsf] k|of]hgsf] lgldQ g]kfn ;ƒsfƒn] cfjZos ;+Vofdf cGtMz'Ns clws[t lgo'Qm ug{ ;Sg]5 ƒ g]kfn ;ƒsfƒn] cfjZos b]v]df g]kfn ;ƒsfƒsf] cGo s'g} clws[tnfO{ klg cGtMz'Ns clws[tsf] sfo{ ug]{ uƒL tf]Sg ;Sg]5„

^= cGtMz'Ns clws[tsf] clwsfƒIf]q M cGtMz'Ns clws[tsf] clwsfƒIf]q g]kfn ;ƒsfƒn] tf]s]adf]lhd x'g]5„

%! cfly{s P]g, @)&@ n] yk uƒ]sf]„

%@ cfly{s P]g, @)&! åfƒf;+zf]wg„ ;+zf]wg cl3 lgDg Joj‚yf lyof] M dlbƒf, ljoƒ jf ltgsf laqm]tfx¿n]

s'g} klg k|sfƒsf pkxfƒ sfo{qmd ;+rfng ug{ jf To‚tf pBf]ux¿n] d'No clea[l4 sƒdf btf{ ePsf

jfx]s cGo ljqm]tfnfO{ To‚tf] pTkfbg ljqmL ubf{ 5'6 lbg kfOg] 5}g„ o‚tf] sfo{ uƒ]sf] kfOPdf

Ohfhtkqsf] zt{ pNn+ª†g uƒ]sf] dflgg]5„

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Page 20: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

&=�� cGtMz'Ns nfUg] j:t' jf ;]jfsf] d"No lgwf{ƒ0f M -!_ g]kfnleq pTkfbg x'g] s'g} j‚t' jf ;]jfdf d"Nosf] cfwfƒdf cGtMz'Ns nfUg] ePdf b]xfo adf]lhdsf] d"NonfO{ cfwfƒ dfgL cGtMz'Ns nufOg]5 M–

-s_ pTkfbsn] cGtMz'Ns nfUg] j‚t' laqmL ubf{ lgwf{ƒ0f uƒ]sf] sfƒvfgf d"No,

-v_ ;]jfsf] xsdf ;]jf laqmL ubf{sf] d"No, jf

-u_ ljefun] pTkfbg nfut jf cGo pko'Qm cfwfƒdf tf]lslbPsf] d"No„

%# cfly{s P]g, @)^% åfƒf ;+zf]lwt„ o; k"j{ lgDg Joj‚yf lyof]M

&= cGtMz'Ns nfUg] j‚t' jf ;]jfsf] d"No lgwf{ƒ0f M

-!_ d"Nosf] cfwfƒdf s'g} j‚t'df cGtMz'Ns nfUg] ePdf pTkfbgtkm{ ƒ k}7fƒLtkm{, b]xfo adf]lhdsf] d"NonfO{

cfwfƒ dfgL cGtMz'Ns nufOg]5 M–

-s_ pTkfbgtkm{ M -!_ pTkfbsn] cGtMz'Ns nfUg] j‚t' ;]jf laqmL ubf{ lgwf{ƒ0f uƒ]sf] sfƒvfgf d"No, jf

-gf]6M cfly{s cWofb]z, @)^!.$.! åfƒf ;+zf]lwt ƒ cfly{s cWofb]z,@)^* n] æjfÆ zAb x6fO{ cfly{s

cWofb]z,@)&) ;d]tn] lgƒGtƒtf lbPsf]„ o;k"j{sf] Joj‚yfM -!_ pTkfbsn] yf]s laqm]tfnfO{ cGtMz'Ns

nfUg] j‚t' laqmL uƒ]sf] ;do ƒ ‚yfgdf lng] d"No, jf

-!s_ ;]jfsf] xsdf ;]jf laqmL ubf{sf] d"No, jf -cfly{s P]g, @)^# åfƒf yk ePsf]

-@_ ljefun] pTkfbg nfutsf] cfwfƒdf tf]lslbPsf] d"No„

-v_ k}7fƒL tkm{ M k}7fƒL x'g] j‚t'sf] ;DaGwdf To‚tf] j‚t'df eG;fƒ dx;"n lng] k|of]hgsf] lgldQ lgwf{ƒ0f

ulƒPsf]d"Nodf eG;fƒ dx;'n ;d]t yk uƒL sfod x'g cfPsf] d"No„ -cfly{s cWofb]z, @)^).)$.)!

åfƒf yk

tƒ k}7fƒL x'g] j‚t' g]kfn clwƒfHoleq klg pTkfbg x'g] ƒx]5 ƒ ljefun] v08 -s_ sf] k|of]hgsf nflu

;f] j‚t'sf]d"No lgwf{ƒ0f uƒ]sf] ƒx]5 eg] ;f] d"No jf o; v08 adf]lhdsf] d"NodWo] h'g a9L x'G5 ;f]xL

d"NonfO{ cfwfƒ dfgL cGtMz'Ns c;'n ulƒg]5„

-@_ ;]jfdf aLhs adf]lhd d"No lgwf{ƒ0f uƒL cGtMz'Ns c;'npkƒ ulƒg]5„

-#_ ljefun] cGtMz'Ns c;'npkƒ ug]{ k|of]hgsf] lgldQ cfjZostfg';fƒ k'gM d"No lgwf{ƒ0f jf cltlƒQm

d"No lgwf{ƒ0f ug{;Sg]5„

-$_ PgxfO8«; Oyfgf]n, ƒ]lS6kmfO8 l‚k|6 jf O=Pg=P= pTkfbg ug]{ pBf]un] k|of]u ug]{ cGg, -of] zAb cfly{s

P]g, @)^# åfƒf ykePsf] ƒ cfly{s P]g, @)^$ åfƒf lgƒGtƒtf„ df]nfl;; jf v'bf]af6 k|fKt x'g' kg]{

Oyfgf]n, l‚k|6 jf O=Pg=P= sf] pTkfbg k|ltnAwL bƒsf] lgwf{ƒ0f tf]lsP adf]lhd x'g]5„ -cfly{s

cWofb]z, @)^).)$.)! åfƒf yk

-%_ pkbkmf -$_ adf]lhd tf]lsPsf] k|ltnAwL bƒ eGbf 36L pTkfbg ePsf] b]lvPdf To‚tf] kmƒs klƒdf0fsf]

Oyfgf]n, l‚k|6 jfO=Pg=P= af6 pRrtd sf]6Lsf] dlbƒf pTkfbg ePsf] dflgg]5„

20

Page 21: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ g]kfnleq k}7fƒL x'g] j‚t'sf] ;DaGwdf To‚tf] j‚t'df eG;fƒ dx;"n lng] k|of]hgsf] nflu lgwf{ƒ0f ulƒPsf] d"Nodf eG;fƒ dx;'n ;d]t yk uƒL sfod x'g cfPsf] d"Nodf cGtMz'Ns nufOg]5„

-#_ ;]jfdf aLhs adf]lhd d"No lgwf{ƒ0f uƒL cGtMz'Ns c;'npkƒ ulƒg]5„

-$_ cGtMz'Ns clws[tn] cGtMz'Ns c;'npkƒ ug]{ k|of]hgsf] nflu cfjZostfg';fƒ k'gM d"No lgwf{ƒ0f jf cltlƒQm d"No lgwf{ƒ0f ug{ ;Sg]5„

*=�� ===========================

(=�� Ohfhtkq ;DaGwL Joj:yfM -!_ of] P]g jf o; P]g cGtu{t ag]sf] lgod adf]lhd Ohfhtkq glnO{ s;}n] klg cGtMz'Ns nfUg] j‚t' pTkfbg, k}7fƒL, laqmL jf ;+ro ug{ jf cGtMz'Ns nfUg] ;]jf s;}nfO{ k|bfg ug{ xF'b}g„

%$ cfly{s P]g, @)^% åfƒf vfƒ]h ulƒPsf]„ k'gM cfly{s P]g,@)^^ n] lapFtfO{ cfly{s P]g,@)^& ;Dd

lgƒGtƒtf lbPsf] lyof]„ xfn o‚sf] k|of]udf gƒx]sf]„ vfƒ]h ulƒPsf] Joj‚yf lgDgfg';fƒ lyof]M

*= Ohfhtkq lng' kg]{ M

-!_ o; P]g jf o; P]g cGtu{t ag]sf] lgod -oL zAb cfly{s P]g, @)^$ åfƒf yk ePsf lyP_ adf]lhd

Ohfhtkq glnO{ s;}n] klg cGtMz'Ns nfUg] j‚t' pTkfbg, k}7fƒL, laqmL jf ;+ro ug{ jf cGtMz'Ns

nfUg] ;]jf s;}nfO{ k|bfg ug{ x'b}g„

-@_ pkbkmf -!_ adf]lhdsf] Ohfhtkq lng rfxg] JolQm, kmd{ sDkgL jf ;+‚yfn] tf]lsP adf]lhdsf]

9fFrfdf tf]lsPsf] b‚t'ƒ ;+nUg uƒL cGtMz'Ns clws[t;dIf Ohfhtkqsf] nflu lgj]bg lbg' kg]{5„

tƒ kƒƒfi6« dGqfnosf] l;kmflƒzdf s'6g}lts ;'ljwf cGtu{t cGtMz'Ns nfUg] j‚t'sf] k}7fƒL ubf{

cGtMz'Ns Ohfht lng' kg]{ 5}g„ -of] jfSo cfly{s P]g, @)^).$.! åfƒf yk eO{ cf=j= @)^$.^%

;Dd lgƒGtƒ sfod lyof]„

%% cfly{s P]g, @)^% åfƒf ;+zf]lwt„ cfly{s cWofb]z @)&! n] pkbkmf ! df æƒ ‚jo+ lgisf;g k|0ffnL

cGtu{tsf a‚t'x¿sf] lals| jf ;+ro ug{Æ eGg] jfSof+z yk uƒ]sf]„ o;k"j{ lgDg Joj‚yf lyof]M

(= Ohfhtkq ;DaGwL Joj‚yf M

-!_ bkmf * adf]lhd cGtMz'Ns clws[t;dIf Ohfhtkqsf] nflu lgj]bg kƒ]df To‚tf] lgj]bg pkƒ

cfjZos hfFra'em uƒL pko'Qm b]lvPdf tf]lsP adf]lhdsf] 9fFrfdf ljefun] jf ljefun] tf]s]sf]

cGtMz'Ns clws[tn] Ohfhtkq lbg' kg]{5„

-@_ pkbkmf -!_ adf]lhd lbOPsf] Ohfhtkqsf] cjlw ƒ To;nfO{ gjLsƒ0f ug]{ tlƒsf ƒ gjLsƒ0f b‚t'ƒ

tf]lsP adf]lhd x'g]5„

21

Page 22: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��tƒ g]kfn ;ƒsfƒ,kƒƒfi6« dGqfnosf] l;kmflƒ;df s'6g}lts ;'ljwf cGtu{t cGtMz'Ns nfUg] j‚t'sf] k}7fƒL ubf{ ƒ ‚jod† lgisfzg k|0ffnL cGtu{tsf j‚t'x¿sf] laqmL jf ;+ro ug{ cGtMz'Ns Ohfhtkq lng' kg]{ 5}g„Æ

-@_ pkbkmf -!_ adf]lhdsf] Ohfhtkq lng rfxg] JolQm, kmd{, sDkgL jf ;+‚yfn] tf]lsPadf]lhdsf] 9fFrfdf tf]lsPsf] b‚t'ƒ ;+nUg uƒL cGtMz'Ns clws[t;dIf Ohfhtkqsf] nflu lgj]bg lbg' kg]{5„

-#_ pkbkmf -@_ adf]lhd cGtMz'Ns clws[t;dIf Ohfhtkqsf] nflu lgj]bg kƒ]df To‚tf] lgj]bg pkƒ cfjZos hfFra'´ uƒL pko'Qm b]lvPdf tf]lsP adf]lhdsf] 9fFrfdf ljefu jf ljefun] tf]s]sf] cGtMz'Ns clws[tn] Ohfhtkq lbg' kg]{5„

-$_ pkbkmf -#_ adf]lhd lbOPsf] Ohfhtkqsf] cjlw Ps cfly{s jif{;Dd sfod ƒxg]5„

-%_ Ohfhtkq gjLsƒ0f uƒfpg rfxg] Ohfhtkqjfnfn] pkbkmf -$_ adf]lhdsf] cjlw ;dfKt ePkl5 tf]lsP adf]lhdsf] b‚t'ƒ bflvnf uƒL >fj0f dlxgfleq gjLsƒ0f uƒfpg' kg]{5„

tƒ,

%^ cfly{s P]g, @)^^ åfƒf yk„ cfly{s cWofb]z,@)^* åfƒf ;+zf]lwt„ o;k"j{ lgDg Joj‚yf lyof]M

ætƒ O{§f, ‚6f]g qm;ƒ, la8L, ;'tL{, v}gL, kfg d;nf, u'6†vf pTkfbg, vfF8;fƒL pBf]u tyf v'bf] ƒ uF'8

k}7fƒLdf afx]s ‚jo+ lgisfzg k|0ffnL nfu" x'g] pBf]u cGtu{t cGtMz'Ns nfUg] j‚t'sf] pTkfbg,

k}7fƒL, laqmL jf ;+ro ug{ jf cGtMz'Ns nfUg] ;]jf k|bfg ug{ ƒ kƒƒfi6« dGqfnosf] l;kmflƒ;df

s'6g}lts ;'ljwf cGtu{t cGtMz'Ns nfUg] j‚t'sf] k}7fƒL ubf{ cGtMz'Ns Ohfhtkq lng' kg]{ 5}g„

kƒƒfi6« dGqfnosf] l;kmflƒzdf s'6g}lts ;'ljwf cGtu{t cGtMz'Ns nfUg] j‚t'sf] k}7fƒL ubf{ cGtMz'Ns

Ohfhtkq lng' kg]{ 5}g„Æ

cfly{s cWofb]z,@)&) åfƒf ;+zf]lwt„

ætƒ kƒƒfi6« dGqfnosf] l;kmflƒ;df s'6g}lts ;'ljwf cGtu{t cGtMz'Ns nfUg] j‚t'sf] k}7fƒL ubf{

cGtMz'Ns Ohfhtkq lng' kg]{ 5}g„ Æ

22

Page 23: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��-s_ s'g} Ohfhtkqjfnfn] rfx]df tLg cfly{s jif{sf nflu Ps}k6s gjLsƒ0f b‚t'ƒ bflvnfuƒL gjLsƒ0f uƒfpg ;Sg]5„

-v_�� =======, ��==========,la+8L ;"lt{, v}gL, kfgd;nf, u'6†vf pTkfbg, vf8;fƒL pBf]u tyf v'bf] ƒ uF'8 k}7fƒL ug]{ Ohfhtkqjfnfn] tf]lsP jdf]lhdsf] gjLsƒ0f b‚t'ƒ bflvnf uƒL gjLsƒ0f uƒfpg' kg]{5„

-u_ ‚jod† lgisfzg k|0ffnL nfu" x'g] pBf]u cGtu{t cGtMz'Ns nfUg] j‚t'sf] pTkfbg jf cGtMz'Ns nfUg] ;]jf k|bfg ug{ lnOPsf] Ohfhtkq gjLsƒ0f ug{'kg]{ 5}g„

-^_ pkbkmf -%_ adf]lhdsf] cjlwleq gjLsƒ0f guƒfpg]�0pTkfbg ƒ k}7fƒL ug]{ jfx]ssf Ohfhtkqjfnfn] ��Ohfhtkq gjLsƒ0f uƒfpg To‚tf] cjlw gf3]sf] klxnf] tLg dlxgfleq gjLsƒ0f b‚t'ƒsf] kRrL; k|ltzt, To;kl5sf] tLg dlxgfleq krf; k|ltzt, To;kl5sf] tLg dlxgfleq krxQƒ k|ltzt ƒ To;kl5 c;fƒ d;fGt;Ddsf] cjlwsf] nflu ztk|ltzt hlƒjfgf a'´fpg' kg]{5„

��-&_ s'g} JolQmn] pkbkmf -!_ adf]lhdsf] Ohfhtkq glnO{ sfƒf]jfƒ uƒ]sf]df Ohfhtkqjfkt ƒ ;f] sf] gjLsƒ0fjfkt nfUg] b‚t'ƒaf6 pGd'lQm kfpg] 5}g„

%& cfly{s P]g, @)^* åfƒf pkbkmf -s_, -v_ ƒ -u_ yk uƒL ;+zf]lwt.

%* cfly{s P]g, @)&) åfƒf æO{§fÆ zAb lemsL ;+zf]lwt„

%( cfly{s P]g, @)&@ åfƒf æ‚6f]s|;ƒÆ zAb lemsL ;+zf]lwt„

^) cfly{s P]g @)&# n] pTkfbg ƒ k}7fƒL ug]{ jfx]ssf eGg] zAb yk uƒ]sf]

^! cfly{s P]g, @)^* åfƒf yk„

^@ cfly{s P]g,@)&# åfƒf yk ƒ vfƒ]h, vfƒ]h ug'{eGbf cufl8 o‚tf] Joj‚yf lyof] æpklgod -^_

df tf]lsPsf] cjlw ;dfKt ePkl5 gjLsƒ0f uƒfpg rfx]df tf]lsP adf]lhdsf]gjLsƒ0fjfkt nfUg]

b‚t'ƒdf k|To]s cfly{s jif{sf] nflu zt k|ltzt yk Ohfht b‚t'ƒ ƒjSof}tf ƒsd ;d]t a'´fO{

Ohfhtkq gjLsƒ0f uƒfpg ;Sg]5Æ eGg] Joj‚yf ƒx]sf]„

2�

Page 24: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��-*_ ==========

(s=��Ohfhtkq :yug ug{ ;Sg]M -!_ Ohfhtkq jfnfn] cGtMz'Ns nfUg] j‚t' jf ;]jfsf] sfƒf]jfƒ ug{ 5f8]df kGw| lbgleq To;sf] sfƒ0f ;lxt Ohfhtkq ‚yug ug{sf] nflu cGtMz'Ns clws[t;dIf lgj]bg lbg' kg]{5„

-@_ pkbkmf -!_ jdf]lhd lgj]bg k|fKt ePdf cGtMz'Ns clws[tn] Ohfhtkqjfnfsf] Ohfhtkq ‚yug ug{'kg]{ jf gkg]{ lg0f{o uƒL Ohfhtkq ‚yug ug{'kg]{ b]lvPdf To‚tf] Ohfhtkq ‚yug uƒL lgj]bg k|fKt ePsf] ��kGw| lbgleq ;f] sf] hfgsfƒL OhfhtkqjfnfnfO{ lbg' kg]{5„

-#_ pkbkmf -@_ adf]lhd Ohfhtkq ‚yug ePsf] Ohfhtkqjfnfn] Ohfhtkq ‚yut ePkl5sf] csf]{ dlxgfb]lv bkmf !)s adf]lhdsf] ljjƒ0f k]z ug{'kg]{ 5}g„

-$_ pkbkmf -@_ adf]lhd Ohfhtkq ‚yug ePsf] cjlweƒsf] nflu Ohfhtkqjfnfn] bkmf ( adf]lhd Ohfhtkq gjLsƒ0f ug{'kg]{ 5}g„

��-%_ Ohfhtkqjfnfn] pkbkmf -@_ jdf]lhd ‚yug ePsf] Ohfhtkqaf6 j‚t' jf ;]jfsf] sfƒf]jfƒ z'? ug{ rfx]df cGtMz'Ns clws[t;dIf lgj]bg lbg'kg]{5 ƒ o‚tf] lgj]bg k|fKt ePkl5 cGtMz'Ns clws[tn] sfƒf]jfƒ z'? ug{ Ohfht lbg' kg]{5„

^# cfly{s P]g @)&# åfƒf vfƒ]h, vfƒ]h ug'{eGbf cufl8 o‚tf] Joj‚yf lyof] æs'g} JolQmn] pkbkmf

-!_ adf]lhdsf] Ohfhtkq glnO{ sfƒf]jfƒ uƒ]sf]df Ohfhtkqjfkt ƒ ;f] sf] gjLsƒ0fjfkt nfUg]

b‚t'ƒaf6 pGd"lQm kfpg] 5}g eGg] Joj‚yf ƒx]sf]„

^$ cfly{s P]g, @)^& åfƒf yk„

^% cfly{s P]g @)&# n] tL; nfO{ kGw| jgfPsf]„

^^ cfly{s P]g @)&# åfƒf yk„

2�

Page 25: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

!)=��Ohfhtkq ƒ2 ug{ ;Sg] M bkmf ( sf] pkbkmf -!_ adf]lhd lbOPsf] Ohfhtkq ljefun] b]xfosf] cj‚yfdf Ohfhtkq ƒ2 ug{ ;Sg]5 M–

-s_ Ohfhtkqdf tf]lsPsf] zt{ tyf aGb]h pNn+3g ePsf] kfOPdf,

-v_ ;fj{hlgs lxt ljkƒLt x'g] b]lvPdf,

-u_ ��===== cGtMz'Ns ��gltƒ]df,

-3_ Ohfhtkqjfnf ;+‚yf lj36g ePdf jf Ohfhtkqjfnfn] cfkm†gf] Ohfhtkq ƒ2 ug{ lgj]bg lbPdf„

�0-ª_ bkmf -(_ jdf]lhd gjLsƒ0f guƒfPdf„

!)s=��cGtMz'Ns ljjƒ0f lbg'kg]{ M bkmf #s= jdf]lhd cGtMz'Ns lgwf{ƒ0f ƒ c;'n ug'{kg]{ bfloTj ePsf JolQmn] k|To]s dlxgfsf] cGtMz'Ns nfUg] sfƒf]jfƒsf] ljjƒ0f To‚tf] dlxgf ;dfKt ePsf] kRrL; lbgleq cGtMz'Ns clws[t;dIf jf ��bkmf !) -u_ sf] pkbkmf -#_ df Joj‚yf ePadf]lhd jf x'nfsaf6 ƒlhi6«L uƒL tf]lsP adf]lhdsf] cGtMz'Ns ljjƒ0f k]z ug'{kg]{5„ pQm dlxgfdf cGtMz'Ns nfUg] sfƒf]jfƒ uƒ]sf] jf guƒ]sf] h];'s} eP tfklg To‚tf] ljjƒ0f k]z ug'{kg]{5„

^& cfly{s P]g, @)^% åfƒf ;+zf]lwt„ clfy{s P]g, ,@)^& n] æ3Æ yk uƒ]sf] uƒ]sf]„ o;k"j{ lgDg Joj‚yf

lyof]M

!)= Ohfhtkq ƒ2 ug{ ;Sg] M bkmf ( sf] pkbkmf -!_ adf]lhd lbOPsf] Ohfhtkq ljefun] b]xfosf]

cj‚yfdf ƒ2 ug{ ;Sg]5 M–

-s_ Ohfhtkqdf tf]lsPsf] zt{ tyf aGb]h pNn+3g ePsf] kfOPdf,

-v ;fj{hlgs lxt ljklƒt x'g] b]lvPdf„

^* cfly{s P]g @)&# åfƒf vfƒ]h klxnf j'emfpg'kg]{ eGg] zAb lyof]„

^( cfly{s P]g @)&# åfƒf ;+zf]wg ulƒPsf] klxnf gj'emfPdf eGg] zAb ƒx]sf] lyof]„

&) cfly{s P]g @)&# åfƒf yk„

&! cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

&@ cfly{s P]g, @)&) åfƒf yk ulƒPsf]„

2�

Page 26: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

!)Vf=��n]vf ƒfVg' kg]{ M -!_ bkmf !)s adf]lhd cGtMz'Ns ljjƒ0f k]z ug'{kg]{ JolQmn] cGtMz'Ns nfUg] j‚t' jf ;]jfsf] pTkfbg, ljqmL, To‚tf] j‚t' jf ;]jfsf] pTkfbgsf nflu k|of]u x'g] sRrf kbfy{, ;xfos sRrf kbfy{ cflbsf] vƒLb, vkt tyf clGtd df}Hbftsf] d"No tyf klƒdf0f v'Ng] tf]lsP adf]lhdsf ljjƒ0f ;lxtsf] n]vf cBfjlws ƒfVg' kg]{5 ƒ To‚tf] n]vf cGtMz'Ns clws[tn] lgƒLIf0f ug{ dfu uƒ]sf avt pknAw uƒfpg' kg]{5„

-@_ pkbkmf -!_ adf]lhdsf] vƒLb, pTkfbg, lgisf;g, laqmL ƒ df}Hbft vftf ;DalGwt cGtMz'Ns clws[tåfƒf k|dfl0ft uƒfO{ n]vf ƒfVg] k|of]hgsf nflu k|of]u ug'{kg]{5„

-#_ Ohfhtkqjfnfn] sfƒf]jfƒsf] n]vf 5 jif{;Dd ;'ƒlIft ƒfVg'kg]{5„

-$_ o; P]gsf] sfof{Gjogsf] lgldQ cGtMz'Ns clws[tn] lnlvt ?kdf ;"rgf lbO{ cGtMz'Ns nfUg] j‚t' jf ;]jfsf] sfƒf]jfƒsf] ;DaGwdf hfgsfƒL dfu ug{ ;Sg]5„

!)u=��sDKo'6ƒaf6 k|zf]lwt clen]v k|df0fsf] ?kdf u|fXo x'g] M -!_ k|rlnt sfg"gdf h'g;'s} s'ƒf n]lvPsf] eP tfklg cGtMz'Nssf] k|of]hgsf ��nflu cGoyf k|dfl0ft ePsf]df afx]s ljefu jf cGtu{tsf sfof{no jf cGtMz'Ns k|zf;g ug{ tf]lsPsf] sfof{nodf ƒx]sf sDKo'6ƒaf6 k|zf]lwt s'g} JolQmsf] cGtMz'Ns ;DaGwL clen]v k|df0fsf] ?kdf u|fXo x'g]5„

-@_ cGtMz'Ns nfUg] tf]lsPsf j‚t' jf ;]jfsf] pTkfbg ;DaGwL tYof+s ljB'tLo dfWodaf6 ljefu jf ljefun] tf]s]sf] sfof{nodf ‚jtM k|fKt x'g] uƒL Joj‚yf ug{ ;Sg]5„

&# cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

&$ cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

&% cfly{s cWofb]z, @)&) åfƒf ælgldQÆ sf] 7fpFdf ænflu Æ k|of]u ulƒPsf]„

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Page 27: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_ ljefun] ljB'tLo dfWodaf6 cGtMz'Ns ljjƒ0f k]z ug]{ ƒ cGtMz'Ns e'QmfgL ug]{ ;DaGwdf cfjZos Joj‚yf ug{ ;Sg]5„

!)3=��cGtMz'Ns clws[tn] cGtMz'Ns lgwf{ƒ0f ug{ ;Sg] M

-!_ b]xfosf s'g} cj‚yfdf cGtMz'Nsclws[tn] cGtMz'Ns lgwf{ƒ0f ug{ ;Sg]5 M—

-s_ Dofbleq cGtMz'Ns ljjƒ0f k]z guƒ]df,

-v_ cw'ƒf] jf q'6Lk"0f{ cGtMz'Ns ljjƒ0f k]z uƒ]df,

-u_ em'§f cGtMz'Ns ljjƒ0f k]z uƒ]df,

-3_ cGtMz'Nssf] ƒsd sd b]vfPsf] jf 7Ls gePsf] eGg] ljZjf; ug'{kg]{ cfwfƒ ePdf,

-ª_ laqmL d"Nodf Go"g aLhsLsƒ0f uƒ]sf] eGg] ljZjf; ug'{kg]{ cfwfƒ ƒ sfƒ0f e} bkmf & sf] pkbkmf -$_ jdf]lhd k'gM d"No lgwf{ƒ0f jf cltlƒQm d"No lgwf{ƒ0f ug{'kg]{ ePdf,

-r_ o; P]g jf o; P]g cGtu{t cGtMz'Ns nfUg] j‚t' jf ;]jfsf] pTkfbg k|ltnAwL tf]lsPsf]df ;f] cg';fƒsf] pTkfbg k|ltnAwL gk'u]df,

-5_ lgisf;g uƒ]sf] dlbƒf ƒ r'nfO{df hfg] kbfy{sf] cNsf]xnsf] dfqf Ps k|ltzteGbf a9L kmƒs kƒ]df,

-h_ cGtMz'Ns 5n]df,

-em_ Ohfthkq glnO{ s'g} JolQmn] cGtMz'Ns nfUg] ��j‚t'sf] sfƒf]jfƒ uƒ]df„

��=============================================&^ cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

&& cfly{s P]g, @)^^ n] j‚t' jf ;]jfsf] ;§f j‚t'sf] ƒfv]sf] „

&* cfly{s P]g, @)^& n] x6fPsf]„ o;k"j{ lgDg Joj‚yf lyof]]„

2�

Page 28: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ pkbkmf -!_ adf]lhd cGtMz'Ns lgwf{ƒ0f ubf{ cGtMz'Ns clws[tn] ;DalGwt JolQmnfO{ cfkm†gf] ;kmfO{ k]z ug{ kGw| lbgsf] Dofb lbg'kg]{5„

-#_ pkbkmf -!_ adf]lhd ulƒPsf] cGtMz'Ns lgwf{ƒ0fsf] ;DaGwdf ljefun] cg'udg ug{ ;Sg]5„ cg'udg ubf{ s'g} q'6L b]lvPdf 79dxflgb]{zsn] k'gM cGtMz'Ns lgwf{ƒ0f ug{ cfb]z lbg ;Sg]5„

-$_ pkbkmf -!_ adf]lhd cGtMz'Ns lgwf{ƒ0f ug]{ jf bkmf !)s= adf]lhd k]z uƒ]sf] cGtMz'Ns ljjƒ0f hfFr ug]{ k|of]hgsf nflu cGtMz'Ns clws[tnfO{ b]xfo adf]lhdsf] clwsfƒ x'g]5 M—

-s_ cGtMz'Ns bfloTj;Fu ;DalGwt j‚t', ‚yfg, sfuhft, n]vf tyf clen]v hfFrug]{,

-v_ s'g} JolQmsf] sfƒf]jfƒ ‚yn jf o; P]g cGtu{t s;"ƒ dflgg] sfo{l;t ;DalGwt k|df0fx¿ x'g;Sg] ;Defjgf ePsf cGo ‚yndf vfgtnf;L lng] �0jf l;naGbL ug]{,

-u_ cfˆgf] st{Jokfngsf] l;nl;nfdf s'g} clen]v, lstfa, vftf sfuhftx¿ tofƒ ug]{ Jff ltgLx¿df ljjƒ0f eg]{ JolQm;Fu hfgsfƒL dfu ug]{,

-3_ cGtMz'Ns nfUg] j‚t' tyf ;]jfsf] sfƒf]jfƒ‚yn jf To;;Fu ;DalGwt cGo ‚yndf ƒx]sf] s'g} sfuhft, lstfa tyf clen]vnfO{ sAhf ug]{ jf cGoq n}hfg],

-ª_ sfƒf]jfƒ ;+rfng ug]{ ‚yfg jf sfof{no jf cGo s'g} pko'Qm ‚yfgdf cGtMz'Nssf] n]vfkƒLIf0f ug]{,

tƒ v08 -u_ ƒ -h_ sf] cj‚yfdf afx]s cGtMz'Ns ljjƒ0f bflvnf uƒ]sf] ldltn]rfƒ jif{leq cGtMz'Ns

lgwf{ƒ0f uƒL;Sg'kg]{5„

&( cfly{s P]g, @)^& n] ;+zf]wg uƒL ljefusf] ;§f dxflgb]{zs ƒfv]sf]]„

*) cfly{s cWofb]z, @)^* n] yk uƒ]sf]„

2�

Page 29: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-r_ cGtMz'Ns clws[tn] a}+s tyf ljQLo ;+‚yf nufot s'g} JolQm;Fu cGtMz'Ns nfUg] j‚t' jf ;]jfsf] sfƒf]jfƒsf] ;DaGwdf s'g} s'ƒfsf] hfgsfƒL dfu ug]{„

��-%_ o; bkmf adf]lhd cGtMz'Ns clws[tn] dfu uƒ]sf] ;"rgf lbg', a}+s tyf ljQLo ;+‚yf jf JolQmsf] st{Jo x'g]5„

!)ª=��ljz]if1sf] ;]jf lng ;Sg] M ljefun] o; P]gsf] k|efjsfƒL sfof{Gjogsf nflu cfjZostf cg';fƒ dlbƒf ljz]if1, a|'OË ljz]if1, ƒ;fog lj1 nufotsf cGo ljz]if1x¿sf] ;]jf lng ;Sg]5„

!)r=��cGtMz'Ns nfUg] j:t' tyf ;]jfsf] pTkfbg k|ltnAwL tf]Sg ;Sg] M -!_ PgxfO8«; Oyfgf]n, ƒ]lS6kmfO8 l‚k|6 jf O=Pg=P= pTkfbg ug]{ pBf]un] k|of]u ug]{ cGg, df]nfl;; jf v'bf]af6 k|fKt x'g' kg]{ Oyfgf]n, l‚k|6 jf O=Pg=P=sf] pTkfbg k|ltnAwL bƒsf] lgwf{ƒ0f tf]lsP adf]lhd x'g]5„

-@_ pkbkmf -!_ adf]lhd tf]lsPsf] k|ltnAwL bƒ eGbf 36L pTkfbg ePsf] b]lvPdf To‚tf] kmƒs klƒdf0fsf] Oyfgf]n, l‚k|6 jf O=Pg=P= af6 ;f] k|lti7fgn] pTkfbg ug]{ pRrtd† sf]6Lsf] dlbƒf pTkfbg ePsf] dflgg]5„

-#_ ljefun] cGtMz'Ns nfUg] cGo j‚t' tyf ;]jfsf] pTkfbg k|ltnAwL bƒ tf]Sg ;Sg]5„

!)5=��cNsf]xnsf] dfqf hfFr ug]{ M cGtMz'Ns clws[tn] h'g;'s} avt ‚jLs[lt lnO{ lgisf;g uƒ]sf] dlbƒf ƒ r'nfO{df hfg] kbfy{sf] cNsf]xnsf] dfqf jf u'0f‚tƒsf] kƒLIf0f ug{ ;Sg]5„ cNsf]xnsf] dfqf Ps k|ltzt eGbf a9L kmƒs jf u'0f‚tƒdf pNn]vgLo ?kaf6 kmƒs kfg{ kfOg]5}g„

*! cfly{s P]g, @)^& n] ;+zf]wg„ o;k"j{ lgDg Joj‚yf lyof] M

cGtMz'Ns clws[tn] dfu uƒ]sf] ;"rgf lbg' To‚tf] a}+s, laQLo ;+‚yf jf JolQmsf] st{Ao x'g]5„

*@ cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

*# cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

*$ cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

2�

Page 30: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

!)h=��jSof}tf cGtMz'Nssf] c;'nL M o; P]g adf]lhdsf] Dofbleq a'emfpg' kg]{ cGtMz'Ns s'g} JolQmn] ga'emfPdf ;DalGwt cGtMz'Ns clws[tn] b]xfosf s'g} jf ;a} tlƒsf ckgfO{ c;'n ug{ ;Sg]5 M–

-s_ To‚tf] JolQmnfO{ lkmtf{ ug'{kg]{ s'g} ƒsd eP To;df s§f uƒ]ƒ,

-v_ g]kfn ;ƒsfƒ jf g]kfn ;ƒsfƒsf] ‚jfldTjdf ePsf] s'g} ;+ul7t ;+‚yf jf ‚yfgLo lgsfoaf6 To‚tf] JolQmn] kfpg] ƒsdaf6 s§f ug{ nufPƒ,

-u_ To‚tf] JolQmsf] a}+s, ljQLo jf cGo ;+‚yfdf ƒx]sf] lxtaf6 s§f ug{ nufPƒ,

:ki6Ls/0fM o; v08sf] k|of]hgsf] nflu ælxtÆ eGgfn] a}+s, ljQLo jf cGo ;+‚yfdf ƒx]sf] lgIf]k tyf nufgLnfO{ ;d]t ��;Demg' k5{„

-3_ To‚tf] JolQmsf] laqmL, lgsf;L, k}7fƒL ƒ cGo Joj;fo ƒf]Ssf uƒ]ƒ,

-ª_ To‚tf] JolQmsf] rn tyf crn ;Dklt sAhf uƒ]ƒ,

-r_ To‚tf] JolQmsf] rn tyf crn ;DklQ ;a} jf s]xL Ps} k6s jf k6s k6s uƒL tf]lsP adf]lhd lnnfd laqmL uƒ]ƒ,

-5_��df}Hbftdf ƒx]sf] j‚t' lnnfd uƒ]ƒ„

!)em��ljnDa z'Ns M bkmf -$_ sf] pkbkmf-!_ sf] v08 -s_ sf] cj‚yfdf jfx]s cGtMz'Ns lgwf{ƒ0f ePsf] jf cGo s'g} sfƒ0fn] o; P]g adf]lhdsf] Dofbleq a'emfpg' kg]{ cGtMz'Ns ƒsd

*% cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

*^ cfly{s P]g, @)^^ n] a'emfpF5 sf] ;§f ;Demg' k5{ agfPsf]]„

*& cfly{s P]g, @)^& n] yk„

** cfly{s P]g, @)^^ n] yk„

�0

Page 31: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

s'g} JolQmn] ga'emfPdf a'emfpg afFsL ƒx]sf] cGtMz'Ns ƒsddf k|lt lbg z'Go bzdna z'Go kfFr k|ltztsf bƒn] ljnDa z'Ns nfUg]5„

!)`=��cGtMz'Ns 5Ng] of]hgf lj?4sf] Joj:yf M o; P]gdf cGoq h'g;'s} s'ƒf n]lvPsf] ePtf klg cGtMz'Nssf] kmfObf lng] p2]Zon] s'g} JolQmn] b]xfosf] s'g} sfo{ uƒ]df o; P]g adf]lhd nfUg] cGtMz'Ns 5Ng] b'?T;fxg uƒ]sf] dfgL dxflgb]{zsn] To‚tf] JolQmsf] cGtMz'Ns lgwf{ƒ0f tyf c;'npkƒ ug{ cGtMz'Ns clws[tnfO{ cfb]z lbg ;Sg]5M–

-s_ o; P]gdf ePsf] Joj‚yfsf] b'?kof]u uƒL cGtMz'Ns 5Ng] p2]Zon] s'g} of]hgf tyf sfo{ uƒL cGtMz'Nssf] bfloTj sd uƒ]df, jf

-v_ cGtMz'Ns bfloTj sd ug]{ p2]Zon] s'g} sfo{ uƒ]df jf ;f] ug]{ p2]Zon] ;+emf}tf uƒ]df„

!)6=�0cGtMz'Ns l6s6 kƒLIf0f ug]{ M dlbƒf, ljoƒ jf r'ƒf]6 ƒ cGo cGtMz'Ns nfUg] a‚t'sf] pTkfbg jf k}7fƒLdf k|of]u ulƒg] cGtMz'Ns l6s6 ;SsnL jf gSsnL ;DaGwdf cGtMz'Ns clws[tn] kƒLIf0f ug{ ;Sg]5„

!!= oy]i6 cfwfƒ b]lvPdf tnf;L lng] M cGtMz'Ns nfUg] j‚t' cGtMz'Ns 5nL k|lti7fgaf6��lgisf;g uƒL jf ljb]zaf6

*( cfly{s cWofb]z, @)^* åfƒf yk„ cfly{s cWofb]z @)&! n] ;+zf]wg„ ;+zfzf]wg k"j{ lgDg Aoj‚yf

lyof] M

o; P]gdf cGoq h'g;'s} s'ƒf n]lvPsf] ePtf klg cGtMz'Nssf] kmfObf lng] p2]Zon] s'g} JolQmn]

b]xfosf] s'g} sfo{ uƒ]df cGtMz'Ns d'lQm of]hgf uƒL o; P]g adf]lhd nfUg] cGtMz'Ns 5Ng] b'?T;fxg

uƒ]sf] dfgL dxflgb]{zsn] To‚tf] JolQmsf] cGtMz'Ns lgwf{ƒ0f Pj+ c;'npkƒ ug{ cGtMz'Ns clws[tnfO{

cfb]z lbg ;Sg]5„

() cfly{s cWofb]z, @)^* åfƒf yk„ cfly{s cWofb]z @)&! n] ;+zf]wg„ o; k"j{ lgDg Aoj‚yf lyof] M

dlbƒf, ljoƒ jf r'ƒf]6sf] pTkfbgdf k|of]u ulƒg] cGtMz'Ns l6s6 ;SsnL jf gSsnL ;DaGwdf

cGtMz'Ns clws[tn] kƒLIf0f ug{ ;Sg]5„

(! cfly{s P]g @)^% åfƒf ælgsf;LÆ sf] ;§f ælgisfzgÆ ƒfvL ;+zf]wg„

�1

Page 32: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

k}7fƒL uƒL lnO{ hfg nfu]sf] 5 eGg] dgfl;a dflkmssf] z+sf nfu]df cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] h'g;'s} JolQm jf ;jfƒL ;fwfgnfO{ ƒf]Ssf ug{ ƒ cGtz'Ns ltƒ]sf] k|df0f dfu ug{ ;Sg]5„ cGtMz'Ns dx;'n ltƒ]sf] k|df0f k]z ug{ g;s]df cGtMz'Ns 5n]sf] dflgg]5„

!@= vfgtnf;L, sAhf jf luƒˆtfƒ ug{ ;lsg] M -!_ s'g} JolQm, kmd{, sDkgL jf ;+‚yfn] Ohfhtkq glnO{ cGtMz'Ns nfUg] j‚t' jf pTkfbg, k}7fƒL, laqmL jf ;+ro uƒL jf cGtMz'Ns nfUg] ;]jf k|bfg uƒL Joj;fo ;+rfng uƒ]df jf bkmf !! adf]lhd cGtMz'Ns 5n]sf] eGg] s'ƒfsf] hfgsfƒL cGtMz'Ns clws[t jf lghn] v6fPsf sd{rfƒLn] kfPdf To‚tf clws[t jf sd{rfƒLn] To‚tf] sfo{ e}ƒx]sf] k|lti7fg, 3ƒ, hUuf, ;jfƒL ;fwg jf ‚yfgsf] vfgtnf;L lng ;Sg]5„

-@_ pkbkmf -!_ adf]lhd vfgtnf;L lnFbf o; P]g ljklƒt cGtMz'Ns nfUg] j‚t'sf] pTkfbg, laqmL, k}7fƒL, ;+ro jf cf];fƒk;fƒ ug]{ sfo{ jf cGtMz'Ns nfUg] ;]jf k|bfg uƒL Joj;fo ;+rfng ug]{ sfd uƒ]sf] kfOPdf To‚tf] sfddf ;ƒLs ePsf] JolQmnfO{ vfgtnf;L lng] clws[t jf sd{rfƒLn] k"hL{ lbO{ luƒˆtfƒ uƒL ToxFf k|fKt j‚t'sf] d'r'Nsf v8f uƒL sAhfdf lng' kg]{5„

-#_ o; P]g cGtu{tsf] s'g} s;"ƒ s'g} k|lti7fg, 3ƒ, hUuf, ;jfƒL;fwg jf ‚yfgdf e}ƒx]sf] 5 ƒ t'?Gt} s]xL sfƒjfxL guƒ]df cleo'Qm efuL hfg] jf s;"ƒsf] ;a't k|df0f ufoa x'g] ;Defjgf b]v]df cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] ;f] s'ƒfsf] krf{ v8f uƒL cfkm}n] jf cfˆgf] dftxtsf sd{rfƒLåfƒf h'g;'s} avt b]xfosf sfdx¿ ug{ uƒfpg ;Sg]5 M–

�2

Page 33: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-s_ To‚tf] k|lti7fg, 3ƒ, hUuf, ;jfƒL ;fwg jf ‚yfgdf k|j]z ug{,

-v_ To;ƒL k|j]z ubf{ afwf laƒf]w ePdf To; ‚yfgdf ƒx] a;]sf dflg;nfO{ ToxfFaf6 x6†g dgfl;a dflkmssf] df}sf lbO{ ‰ofn 9f]sf kmf]ƒL k|j]z ug{,

-u_ s;"ƒ;+u ;DalGwt cGtMz'Ns nfUg] j‚t' ƒ ;f] adf]lhdsf] s;"ƒ k|dfl0ft ug{ ;xfos x'g] cGo j‚t' ��sAhf ug{ ƒ ;f] ‚yfgnfO{ l;naGbL ug{,

-3_ Ohfhtkq lgnDag ug{,

��tƒ To‚tf] lgnDag ;ft lbg eGbf a9Lsf] cjlwsf] nflu ug{ kfOg] 5}g ƒTo;ƒL lgnDag uƒ]sf] ;f7L lbgleq tT;DaGwL cfjZos lg0f{o uƒL ;Sg' kg]{5„

-ª_ s;"ƒ uƒ]sf] egL z+sf nfu]sf] JolQmnfO{ luƒˆtfƒ ug{„

-$_ o; bkmf adf]lhd s'g} k|lti7fg, 3ƒ, hUuf, ;jfƒL ;fwg jf ‚yfgdf k|j]z ubf{ jf vfgtnf;L lnFbf ;Dej eP;Dd ;DalGwt dxfguƒkflnsf, pkdxfguƒkflnsf, guƒkflnsf jf ufpF ljsf; ;ldltsf Ps hgf ;b‚o jf To; 7fpFsf Ps hgf ‚yfgLo JolQmnfO{ ;fIfL ƒfVg' kg]{5„

-%_ o; P]g adf]lhd s;}nfO{ luƒˆtfƒ uƒ]sf]df jf s'g} JolQm, k|lti7fg, 3ƒ, hUuf, ;jfƒL ;fwg jf ‚yfgsf] vfgtnf;L uƒ]sf]df jf cGtMz'Ns nfUg] j‚t' jf cGo j‚t' sAhf uƒ]sf]df To;ƒL vfgtnf;L jf luƒˆtfƒ ug]{ cGtMz'Ns clws[tn] To;sf] k|ltj]bg ljefusf] dxflgb]{zs ;dIf ;f] luƒˆtfƒ,

(@ cfly{s cWofb]z, @)^* æƒ sfuhftÆ eGg] zAb x6fO{ æ ƒ ‚yfgnfO{ l;naGbL ug{Æ yk uƒ]sf]„

(# cfly{s cWofb]z, @)^@.!).)! af6 yk„ cflYf{s cWofb]z @)&! n] ''tT;DaGwL cfjZos'' eGg]

jfSof+z yk uƒ]sf]„

��

Page 34: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

vfgtnf;L jf j‚t' sAhf uƒ]sf] ldltn] rf}aL; 306fleq l56f] ;fwgåfƒf k7fpg' kg]{5„ cGtMz'Ns clws[t afx]s lghsf] dftxtsf cGo sd{rfƒLn] To‚tf] sfd uƒ]df lghn] To;sf] k|ltj]bg To‚tf] sfd uƒ]sf] ldltn] rf}aL; 306fleq cGtMz'Ns clws[t jf ljefu ;dIf k7fpg' kg]{5„

-^_ o; P]g adf]lhd s;"ƒsf] txlssftsf] ;DaGwdf cGtMz'Ns clws[tnfO{ k|rlnt sfg"g adf]lhd k|xƒLnfO{ eP;ƒxsf] clwsfƒ x'g]5„

-&_ vfgtnf;L, luƒˆtfƒ jf sAhf ug]{ sfddf cGtMz'Ns clws[tn] ;xof]usf] lgldQ ‚yfgLo k|zf;g jf k|xƒL;Fu cg'ƒf]w uƒ]df ‚yfgLo k|zf;g jf k|xƒLn] tTsfn ;xfotf k|bfg ug'{ kg]{5„

!#= s;"ƒsf] ;"rgf lbg'kg]{ M -!_ s;}n] o; P]g ljklƒt s'g} sfd x'g nfu]sf], e}ƒx]sf] jf e};s]sf] s'ƒf yfxf kfPdf ��cfGtlƒs ƒfh‚j sfof{nodf jf glhsdf cfGtlƒs ƒfh‚j sfof{no geP k|xƒL sfof{no jf cGo s'g} ;ƒsfƒL sfof{nodf ;f] s'ƒfsf] ;"rgf lbg' lghsf] st{Jo x'g]5„ ;"rgf lbg] JolQmn] To‚tf] ;"rgf lnlvt jf df}lvs ?kdf lbg ;Sg]5„ To;ƒL ;"rgf k|fKt ug]{ sfof{non] t'?Gt To‚tf] ;"rgf ;DalGwt cfGtlƒs ƒfh‚j sfof{nodf k7fpg' kg]{5„

-@_ ;"rgf lbg] JolQmn] cfˆgf] gfd uf]Ko ƒfVg rfx]df ;f+s]lts efiffdf cfˆgf] klƒro lbg ;Sg]5„

-#_ ;"rgf lbFbf ;"rgf lbg] JolQmn] cfkm"n] yfxf kfPsf] ;|f]t v'nfpg afWo x'g] 5}g„

-$_�� ljefun] o; bkmf adf]lhdsf] s;"ƒsf] ;"rgf lbg] ;'ƒfsLnfO{

($ cfly{s P]g, @)^$ åfƒf ;+zf]lwt. o;k"j{ æcGtMz'Ns sfof{noÆ eGg] zAb lyP„

(% cfly{s P]g, @)^% åfƒf yk ulƒPsf]„ cfly{s cWofb]z @)&! n] pkbkmf % sf] Aoj‚yfdf ;+zf]wg

uƒ]sf]„ ;+zf]wg k"j{ lgDg Aoj‚yf lyof] M

-%_ o; bkmf adf]lhd s;"ƒsf] ;"rgf lbg] JolQmsf] ljjƒ0f uf]Ko ƒxg]5„ cGo k|rlnt sfg"gdf h'g;'s}

��

Page 35: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

;"rgfsf] ;Totfsf] cfwfƒdf ljefun] tf]s]adf]lhd a9Ldf bz xhfƒ ?k}ofF;Dd ;'ƒfsL k|f]T;fxg vr{ lbg ;Sg]5„

-%_ o; bkmf adf]lhd s;"ƒsf] ;"rgf lbg] JolQmsf] ljjƒ0f uf]Ko ƒxg]5„

!$= k'ƒ:sfƒ M -!_ o; P]g ljklƒt s'g} sfd x'g nfu]sf], e}ƒx]sf] jf e};s]sf] s'ƒfsf] ;"rgf jf��;'ƒfsLsf] cfwfƒdf d'4f rnL d'4fsf] clGtd lg0f{o ePkl5 s;"ƒbfƒaf6 jƒfdb ePsf] cGtMz'Ns nfUg] j‚t'af6 c;''n ePsf] cGtMz'Ns jfx]ssf] ƒsdaf6 b]xfo jdf]lhdsf] ƒsd ;DjlGwt cfGtlƒs ƒfh‚j sfof{noaf6 To‚tf] ;"rgf jf ;'ƒfsL lbg] ;ƒsfƒL sd{rfƒL jf JolQmnfO{ k'ƒ‚sfƒ‚j?k k|bfg ulƒg]5 M–

-s_��;'ƒfsL lbg] JolQmnfO{ lauf]sf] b; k|ltzt,

-v_ j‚t' dfq kqmL k]z ug]{ JolQmnfO{ lauf]sf] aL; k|ltzt,

-u_ ��j‚t' tyf dflg;;lxt kqmL k]z ug]{ JolQmnfO{ lauf]sf] tL; k|ltzt,

tƒ ;"rgf jf ;'ƒfs lbg] JolQm PseGbf a9L ePdf To‚tf JolQmx¿ aLr k'ƒ‚sfƒsf] afF8kmfF8 ��;dfg'kflts ?kn] ulƒg]5„

s'ƒf n]lvPsf] eP tfklg o‚tf] ljjƒ0f ;fj{hlgs ug{ ljefu afWo x'g]5}g„

(^ cfly{s P]g @)&# åfƒf ;+zf]wg ulƒPsf]„

(& cfly{s P]g, @)^# åfƒf ;+zf]lwt„o;k"j{ lgDgfg';fƒ lyof]M

-s_ ;'ƒfs lbg] JolQmnfO{ lauf]sf] aL; k|ltzt,

-v_ bzL tyf dflg;;lxt kqmL k]z ug]{ JolQmnfO{ lauf]sf] rfln; k|ltzt,

-u_ j‚t' dfq kqmL k]z ug]{ JolQmnfO{ lauf]sf] kRrL; k|ltzt„

tƒ ;"rgf jf ;'ƒfs lbg] JolQm PseGbf a9L ePdf To‚tf JolQmx¿ aLr k'ƒ‚sfƒsf] afF8kmfF8 bfdf;fxLn]

ulƒg]5„

(* cfly{s P]g @)&#åfƒf ;+zf]lwt„ klxnf bzL eGg] zJb lyof]„

(( cfly{s P]g @)&#åfƒf ;+zf]wg„ o;k"j{ bfdf;fxLn] eGg] zJb ƒx]sf] lyof]„

��

Page 36: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ s'g} sd{rfƒL jf k|xƒLn] ;'ƒfs kfO{ aƒfdb uƒ]sf] j‚t' JolQm ;lxt kqmfp uƒ]df To‚tf] sd{rfƒL jf k|xƒLnfO{ lauf]sf] kRrL; k|ltzt lbOg]5„

tƒ j‚t' dfq klqmPdf klqmPsf] j‚t'sf] d"Nosf] kRrL; k|ltzt dfq k'ƒ‚sfƒ ‚j?k k|bfg ulƒg]5„ To;ƒL k'ƒ‚sfƒ lbFbf Ps k6sdf k|lt JolQm kGw| xhfƒ ?k}ofFFeGbf a9L ePdf ;f] c+sdf ga9†g] uƒL lbOg]5„

!%= ;"rgf jf d2t glbg] JolQmnfO{ b08 ;hfo M o; P]g ljklƒt sfo{ x'g nfu]sf], e}ƒx]sf] jf e};s]sf] s'ƒf yfxf kfPkl5 ;f] s'ƒfsf] ;"rgf lbg'kg]{ jf 100cfGtlƒs ƒfh‚j sfof{non] dfu]sf] avt d2t lbg'kg]{ st{Jo ePsf] s'g} JolQmn] hfgL hfgL To‚tf] ;"rgf jf d2t glbPdf lghnfO{ s;"ƒsf] k|s[lt x]ƒL tLg dlxgf;Dd s}b jf bz xhfƒ ?k}ofFF;Dd hlƒjfgf jf b'j} ;hfo x'g]5„

!^= �0�b08 M -!_ s;}n] b]xfosf s;"ƒ uƒ]df To‚tf JolQmnfO{ To‚tf] s;"ƒsf] lgldQ lauf] hkmt uƒL lauf] adf]lhd hlƒjfgf jf Ps jif{;Dd s}b jf b'j} ;hfo x'g]5 M

-s_ o; P]g adf]lhd ltg'{kg]{ cGtMz'Ns bafPdf, l5kfPdf jf 5n]df,

-v_�0�Ohfhtkq glnO{ cGtMz'Ns nfUg] j‚t' pTkfbg jf k}7fƒL uƒ]df,

-u_ s'g} JolQmn] em'§f n]vf jf lst]{ sfuh tofƒ uƒL o; P]g ljklƒt s'g} s;"ƒ uƒ]df,

-3_�0�dlbƒf, ljoƒ jf r'ƒf]6 ƒ cGo cGtMz'Ns nfUg] a‚t'sf]

!)) cfly{s P]g,@)^$ åfƒf ;+zf]lwt„ o;k"j{ æcGtMz'Ns sfof{noÆ eGg] zAb lyP„

!)! cfly{s P]g,@)&) n] yk uƒ]sf]]„

!)@cfly{s cWofb]z, @)^).)$.)! åfƒf ;+zf]lwt„ o;k"j{ lgDg jfSof+z lyof]M æ -v_ bkmf * sf] pNnª†3g

uƒ]df, Ohfht kq glnO{ cGtMz'Ns nfUg] j‚t' pTkfbg jf k}7fƒL uƒ]df,Æ

!)# cfly{s P]g, @)^* åfƒf yk uƒ]sf]„ cfly{s P]g, @)&! n] …cGo cGtMz'Ns nfUg] a‚t'sf] pTkfbg ƒ

��

Page 37: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

pTkfbg jf k}7fƒLdf k|of]u ulƒg] cGtMz'Ns l6s6 gSsnL agfO{ k|of]u uƒ]df, pTkfbg uƒ]df jf cf];fƒ k;fƒ jf e08fƒ0f uƒ]df„�0�:ki6Lsƒ0fM -!_ o; v08 adf]lhd ;hfo ug{ lauf]

sfod ubf{ To‚tf] l6s6 k|of]u ePsf] jf x'g ;Sg] a‚t'sf] zlQm, klƒdf0f jf cfsfƒsf cfwfƒdf cGtMz'Ns nfUg] j‚t'sf] d"No sfod uƒL To;df nfUg] cGtMz'Ns ;d]t hf]8L sfod ulƒg]5„

-@_�0�o; pkbkmfsf] k|of]hgsf nflu lauf] sfod ug'{ kg]{ a‚t' tyf ;]jf laqmL e};s]sf] cj‚yfdf To‚tf] j‚t' tyf ;]jfsf] laqmL d'NonfO{ cfwfƒ dfgL lauf] sfod uƒL pQm ƒsd lauf]sf] ?kdf c;'n ulƒg]5„

-@ cGtMz'Ns clws[tn] pkbkmf-!_ df plNnlvt b08 hlƒjfgfsf cltlƒQm gAj] lbgdf ga9†g] uƒL bkmf ( adf]lhd lbOPsf] Ohfhtkq lgnDag ;d]t ug{ ;Sg]5„

-#_ pkbkmf ! sf] v08 -s_, -v_, -u_�0�jf -3_ df n]lvPsf] s;"ƒsf] pBf]u jf b'?T;fxg ug]{nfO{ �0�d'Vo s;"ƒbfƒnfO{ x'g] ;hfosf] cfwf ;hfo x'g]5„

-$_ s;"ƒ;Fu k|ToIf jf kƒf]If ?kdf k|of]u x'g cfPsf] efF8f jt{g, j‚t' jf ;]jf pTkfbg ug{ k|of]u ulƒPsf] Hofjn, d]zLg, pksƒ0f ƒ ;jfƒL ;fwg ;d]t hkmt x'g]5„

tƒ To‚tf] s;"ƒ ug]{ JolQmn] ;jfƒL wgLsf] cg'dlt ljgf ;jfƒL ;fwg To‚tf] sfddf k|of]u uƒ]sf] ePdf To‚tf] ;jfƒL

k}7fƒLdf k|of]uÚ eGg] jfSof+z yk uƒ]s]f„

!)$ cfly{s P]g, @)&! n] yk uƒ]s]f„

!)% cfly{s cWofb]z, @)&) åfƒf yk uƒ]sf]„

!)^ cfly{s cWofb]z, @)^* åfƒf æjf -3_Æ yk uƒ]sf]„ cfly{s cWofb]z @)&! n] …s;"ƒ ug{ k|oTg ug]{Ú

zAbsf] ;§fdf …s;"ƒsf] pwf]uÚ eGg] jfSof+z yk uƒ]sf]„

!)& cfly{s cWofb]z, @)^* åfƒf æuƒ]df cfwfÆ sf] ;§f …d"Vo s;"ƒbfƒnfO{ x'g] ;hfFosf] cfwfƒÚ ;+zf]wg

uƒ]sf]]„

��

Page 38: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

;fwg hkmt guƒL ;jfƒL wgLnfO{ kRrL; xhfƒ ?k}ofF hlƒjfgf ƒ ;jfƒL rfnsnfO{ s;"ƒsf] k|s[lt x]ƒL kGw| xhfƒ ?k}ofF;Dd hlƒjfgf jf tLg dlxgf;Dd s}b jf b'j} ;hfo x'g]5„

-%_ pkbkmf -$_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg ef8fsf] ;jfƒLdf btf{ uƒL ;jfƒL ;fwgsf] dflnsn] g} k|of]u uƒ]sf] kfOPdf To‚tf] ;jfƒL hkmt x'g]5„

-^_�0� s'g} JolQmn] b]xfosf] s'g} s;"ƒ uƒ]df cGtMz'Ns clws[tn] b]xfo adf]lhd hlƒjfgf ug{ ;Sg]5 M–

-s_ bkmf & sf] pkbkmf -$_ adf]lhd k'gM d"No lgwf{ƒ0f jf cltlƒQm d"No lgwf{ƒ0f ePdf yk x'g] cGtMz'Ns ƒsdsf] zt k|ltzt ƒsd,

-v_ Ohfhtkq glnO{ cGtMz'Ns nfUg] j‚t' jf ;]jf laqmL jf ;+ro uƒ]df kfFr xhfƒ ?k}ofFb]lv kGw| xhfƒ ?k}ofF;Dd,

-u_ bkmf !)s= sf] Joj‚yf pNn+3g uƒ]df nfUg] cGtMz'Nssf] k|ltlbg z"Go bzdna z"Go kfFr k|ltzt jf k|lt ljjƒ0f Ps xhfƒ ?k}ofFdWo] h'g a9L x'G5 ;f] ƒsd,

-3_ bkmf !)v= sf] pkbkmf -!_ adf]lhdsf] n]vf cBfjlws gƒfv]df bz xhfƒ ?k}ofF ƒ sfƒf]afƒsf] n]vf lgƒLIf0f ug{ glbPdf k6s} lkR5] kfFr xhfƒ ?k}ofF,

!)*cfly{s P]g, @)^% åfƒf ;+zf]lwt„ o;k"j{sf] lgDg Joj‚yf cfly{s cWofb]z, @)^).)$.)! åfƒf yk

e} cf=j= @)^$.^% ;Dd lgƒGtƒtfkfPsf] lyof]M

-%_ s;}n] b]xfosf s;"ƒ uƒ]df To‚tf JolQmnfO{ s;"ƒsf] dfqf x]ƒL kfFr xhfƒ ?k}ofFF b]lv kGw| xhfƒ

?k}ofFF;Dd hlƒjfgf x'g]5 M–

-s_ Ohfhtkq glnO{ cGtMz'Ns nfUg] j‚t' laqmL jf ;~ro uƒ]df,

-v_ Ohfhtkq glnO{ cGtMz'Ns nfUg] ;]jf k|bfg uƒ]df,

-u_ of] P]g ƒ o; P]g cGtu{t ag]sf] lgodsf] pNn+3g uƒ]df„

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Page 39: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-ª_ bkmf !)v= sf] pkbkmf -@_ pNn+3g uƒ]df kfFr xhfƒ ?k}ofF;Dd,

-r_ bkmf !)v= sf] pkbkmf -#_ pNn+3g uƒ]df bz xhfƒ ?k}ofF,

-5_ bkmf !)3= sf] pkbkmf -#_ adf]lhdsf] �0�cg'udg ug]{ sfo{df jfwf ljƒf]w uƒ]df k6s} lkR5] kFfr xhfƒ ?k}ofFF,

-h_ bkmf !)5= jdf]lhd hfFr ubf{ cNsf]xnsf] dfqf Ps k|ltzt eGbf a9L kmƒs ePdf ƒfh‚j r'xfj6 ePsf] ƒsdsf] ztk|ltzt ƒsd,

-em_ cGtMz'Ns nfUg] j‚t' jf ;]jfsf] pTkfbg k|ltnAwL tf]lsPsf]df To; cg';fƒsf] pTkfbg k|ltnAwL gk'u]df yk x'g] cGtMz'Ns ƒsdsf] zt k|ltzt ƒsd,

-`_ bkmf $3 sf] pkbkmf -!_ sf] pn+3g uƒ]df k6s} lkR5] bz xhfƒ ?k}ofFF,

-6_��0‚jo+ lgisfzg k|0ffnL cGtu{tsf j‚t' tyf ;]jfsf] laqmL ubf{ cGtMz'Ns c;'n guƒ]df jf sd c;'n uƒ]df nfUg] cGtMz'Ns c;'n uƒL c;'n gePsf] jf sd c;'n ePsf] cGtMz'Ns ƒsdsf] zt k|ltzt ƒsd,

-7_���bkmf #s= sf] pkbkmf -#_ sf] pNnËg uƒL cGtMz'Ns qm]l86 bfjL uƒ]df To;ƒL qm]l86 bfaL uƒ]sf] cGtMz'Ns ƒsdsf]] zt† k|ltzt ƒsd,

-8_��� bkmf $3= sf] pkbkmf -@_ sf] pNnËg uƒ]df klxnf] k6ssf nflu bz xhfƒ ?k}ofFF ƒ To; kl5 k|To]s k6ssf nflu aL; xhfƒ ?k}ofFF,

!)( cfly{s P]g, @)&) åfƒf yk.

!!) cfly{s P]g, @)&) åfƒf yk„

!!! cfly{s P]g, @)&@ åfƒf yk.

!!@ cfly{s P]g, @)&@ åfƒf yk.

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Page 40: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-9_���o; bkmfdf pNn]v ulƒPb]lvafx]s of] P]g jf o; P]g cGtu{t ag]sf] lgod pNn+3g uƒ]df k6s} lkR5] Ps xhfƒ ?k}ofFF„

!&= ;DklQ ƒf]Ssf tyf lnnfd laqmL ug]{ M -!_ of] P]g jf o; P]g cGtu{t ag]sf] lgod adf]lhd cGtMz'Ns clws[tn] s'g} JolQmsf] ;DklQ hkmt ug'{kg]{ dgfl;a dflkmssf] sfƒ0f kg{cfPdf To‚tf] ;DklQ cGo s'g} JolQmnfO{ xs x‚tfGtƒ0f jf ‚jfldTj klƒjt{g x'g g;Sg] uƒL ƒf]Ssf ƒfVg ;Sg]5„

-@_ o;ƒL ƒf]Ssf ƒx]sf] ;DklQ ;8†g], lau|g], gi6 x'g] jf To;sf] d"No 36†g] b]lvPdf cGtMz'Ns clws[tn] To‚tf] j‚t' t'?Gt lnnfd laqmL uƒL cfPsf] ƒsdsf] cfDbfgL afFWg' kg]{5„ ƒf]Ssf ƒx]sf] ;DklQ kl5 ;DalGwt JolQmn] lkmtf{ kfpg] 7xlƒPdf lnnfd laqmLaf6 k|fKt ePsf] ƒsd dfq lghnfO{ lkmtf{ lbOg]5„ ;DalGwt JolQmn] j‚t' g} lkmtf{ kfpF egL bfaL ug{ kfpg] 5}g„

-#_���hkmt ulƒPsf j‚t'x¿ kƒLIf0f ubf{ pkof]u ug{ ldNg] b]lvPdf lnnfd ljqmL uƒL cfPsf] ƒsd ƒfh‚j bflvnf ug{' kg]{5„ tƒ kƒLIf0faf6 To‚tf j‚t'x¿ pkof]u ug{ gldNg] ePdf ljefun] tf]s]adf]lhd gi6 ug'{ kg]{5„

!&s=���ls:tfaGbLdf ltg]{ Joj:yf M s'g} sƒbftfn] jSof}tf cGtMz'Ns ls‚tfaGbLdf a'emfpg kfpmF egL lnlvt cg'ƒf]w uƒ]df Ps jif{sf] nflu ls‚tfaGbLdf a'emfpg] uƒL cg'dlt k|bfg ug{ ;lsg]5„

!*= cbfntnfO{ eP;ƒxsf] clwsfƒ x'g] M -!_ o; P]gsf] k|of]hgsf] nflu cGtMz'Ns clws[tnfO{ ;DalGwt JolQmnfO{ lemsfpg],

!!# cfly{s P]g, @)&)åfƒf yk. cfly{s P]g, @)&! åfƒf''o; bkmfdf pNn]v ulƒPb]lv afx]s'' eGg] zAbx¿

ylkPsf]„

!!$ cfly{s P]g, @)^# åfƒf yk.

!!% cfly{s P]g, @)^# åfƒf yk.

�0

Page 41: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

aofg uƒfpg], k|df0f a'‰g] ƒ lnvtx¿ k]z ug{ nufpg], y'gfdf ƒfVg] jf hdfgLdf 5f]8†g] ;DaGwdf k|rlnt sfg"g adf]lhd cbfntnfO{ eP;ƒxsf] clwsfƒ x'g]5„

-@_ o; P]g adf]lhd sfƒjfxL ubf{ cGtMz'Ns clws[tn] ;+lIfKt sfo{ljlw P]g, @)@* adf]lhdsf] sfo{ljlw ckgfpg' kg]{5„

!(=���k|zf;sLo k'gƒfjnf]sg tyf k'gƒfj]bg ;DjGwL Joj:yf M -!_ cGtMz'Ns clws[tn] cGtMz'Ns lgwf{ƒ0f tyf c;'nLsf ;DaGwdf uƒ]sf] lg0f{o pkƒ lrQ ga'´]df To‚tf] ;"rgf kfPsf] ldltn] tL; lbgleq ���=======���k|zf;sLo k'gƒfjnf]sgsf nflu dxflgb]{zs;dIf lgj]bg lbg ;Sg]5„

tƒ bkmf !^ sf] pkbkmf -!_, -@_, -#_ ƒ -$_ adf]hdsf] s;"ƒdf cGtMz'Ns clws[tn] s}b ug]{uƒL uƒ]sf] lg0f{o pkƒ���k}lt; lbgleq ƒfh‚j Gofoflwsƒ0fdf k'gƒfj]bg ug{ ;Sg]5„

-@_ pkbkmf -!_ adf]lhd lgj]bg lbg] Dofb u'lh|g uPdf ��0To‚tf] u'h|]sf] ldltn] ;ft lbgleq Dofb u'lh|g uPsf] sfƒ0f vf]nL Dofb yksf] nflu dxflgb]{zs ;dIf lgj]bg

!!^ cfly{s P]g, @)^% åfƒf ;+zf]lwt„„ o;k"j{sf] Joj‚yfM cfly{s P]g, @)^# åfƒf ;+zf]lwt Joj‚yfM

!(=k'gƒfj]bg M

-!_ o; P]g adf]lhd cGtMz'Ns clws[tn] uƒ]sf] lg0f{o pkƒ k}+tL; lbgleq ƒfh‚j Gofoflwsƒ0fdf

k'gƒfj]bg nfUg]5„

-@_ pkbkmf -!_ adf]lhd k'gƒfj]bg lbg] JolQmn] k'gƒfj]bg lbPsf] kGw| lbgleq k'gƒfj]bgsf] ;"rgfsf]

Ps k|lt ljefudf btf{ uƒfpg' kg]{5„

-#_ pkbkmf -!_ adf]lhd k'gƒfj]bg lbPsf] sfƒ0faf6 bkmf !^ sf] pkbkmf -!_ df pNn]lvt lg0f{osf]

sfof{Gjogdf c;ƒ kƒ]sf] dflgg] 5}g -d"n P]gsf] of] bkmf cfly{s cWofb]z, @)^).!).)! n] vfƒ]h

uƒ]sf] lyof]„ vfƒ]h x'Fbf lgDg Joj‚yf dfq lyof]M

!(= k'gƒfj]bg M -!_ o; P]g adf]lhd cGtz'Ns clws[tn] uƒ]sf] lg0f{o pkƒ k}+tL; lbgleq ƒfh‚j

Gofoflwsƒ0fdf k'gƒfj]bg nfUg]5

!!& cfly{s P]g @)&# åfƒf vfƒ]h„ vfƒ]hk"j{ ;f] lg0f{osf] lj?4 eGg] zAb lyP„

!!* cfly{s P]g @)&@ åfƒf ;+zf]wg„

!!( cfly{s P]g @)&#åfƒf k}lt; lbgleq eGg] zJb yk„

!@) cfly{s P]g @)&#åfƒf ;+zf]lwt „

�1

Page 42: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

lbg ;Sg]5 ƒ To‚tf] lgj]bgdf plNnlvt sfƒ0f dgfl;j b]lvPdf dxflgb]{zsn] Dofb u'h|]sf] ldltaf6 tL; lbgsf] Dofb yKf ug{ ;Sg]5„

-#_ pkbkmf -!_ adf]lhd kƒsf] lgj]bg pkƒ 5fgljg ubf{ lgj]bssf] lhlsƒ ���dgfl;a b]lvg cfPdf ‚ki6 sfƒ0f vf]nL krf{ v8f uƒL dxflgb]{zsn] cGtMz'Ns lgwf{ƒ0f cfb]z abƒ uƒL k'gMcGtMz'Ns lgwf{ƒ0f ug{ ;DjlGwt sƒ clws[t jf cGo s'g} sƒ clws[tnfO{ cfb]z lbg ;Sg]5„

-$_ pkbkmf -!_ adf]lhd lgj]bg kƒ]sf] ldltn] ;f7L lbgleq To‚tf] lgj]bg pkƒ dxflgb]{zsn] lg0f{o ug'{kg]{5„

-%_ pkbkmf -!_ adf]lhd lgj]bg lbg] JolQmn] lgwf{lƒt cGtMz'Ns ƒsddWo] ljjfbƒlxt cGtMz'Ns ƒ hlƒjfgf ƒsd a'emfO{ ljjflbt cGtMz'Ns ƒ hlƒjfgf ƒsdsf] Ps ltxfO{ ƒsd gub wƒf}6L ƒfVg' kg]{5„

-^_ pkbkmf -$_ adf]lhdsf] Dofbleq dxflgb]{zsn] lg0f{o guƒ]df ���lgwf{lƒt Dofb gf3]kl5 jf uƒ]sf] lg0f{o pkƒ lrQ ga''em]df To‚tf] lg0f{osf] ;"rgf kfPsf] ldltn] k}tL; lbgleq ;DalGwt JolQmn] ƒfh‚j Gofoflwsƒ0fdf k'gƒfj]bg ug{ ;Sg]5„

-&_ o; bkmf adf]lhd k|zf;sLo k'gƒfjnf]sgsf] lgj]bg jf k'gƒfj]bg lbg] JolQmn] ;f]sf] Ps k|lt kGw| lbgleq ;DalGwt sfof{nodf btf{ uƒfpg' kg]{5„

-*_ pkbkmf -!_ adf]lhd k'gƒfjnf]sgsf] lgj]bg jf k'gƒfj]bg lbPsf] sfƒ0faf6 bkmf!^ sf] pkbkmf -!_ df plNnlvt lg0f{osf] sfof{Gjogdf c;ƒ kƒ]sf] dflgg] 5}g„

!@! cfly{s cWofb]z, @)&) åfƒf æ;ToÆ ;§f æpko'QmÆ zAb k|of]u ulƒPsf]„

!@@ cfly{s P]g, @)^% åfƒf ;+zf]lwt„

�2

Page 43: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

@)= clwsfƒ k|Tofof]hg gx'g] M bkmf !% ƒ !^ adf]lhd cGtMz'Ns clws[tnfO{ k|fKt clwsfƒ k|Tofof]hg x'g ;Sg] 5}g„

@!= hkmt ug]{ sfƒjfxL :ylut ƒxg] cj:yf M of] P]g jf o; P]g cGtu{t ag]sf lgodx¿ adf]lhd cGtMz'Ns clws[taf6 s'g} JolQmsf] ;DklQ hkmt ug]{ uƒL lg0f{o e} ;f] lg0f{o pkƒ k'gƒfj]bg kƒ]sf]df k'gƒfj]bg x]g]{ clwsfƒLn] k'gƒfj]bgsf] sfƒjfxL lsgfƒf guƒ];Dd ;f] ;DklQ hkmt ug]{ sfƒjfxL ‚ylut ƒfVg] cfb]z cGtMz'Ns clws[tnfO{ lbg ;Sg]5„

tƒ bkmf !& sf] pkbkmf -@_ sf] cj‚yfdf of] bkmfsf] Joj‚yf nfu" x'g] 5}g„

@@= afFsL ƒsd ;ƒsfƒL afFsL ;ƒx c;'n ug]{ M of] P]g ƒ o; P]g cGtu{t ag]sf] lgod adf]lhd s'g} JolQmn] g]kfn ;ƒsfƒnfO{ ltg'{ a'emfpg' kg]{ ƒsd gltƒL ga'emfO{ afFsL ƒx]sf]df To‚tf] ƒsd lghaf6 cGtMz'Ns clws[tn] ;ƒsfƒL afFsL ;ƒx c;'npkƒ ug]{5„

@@s=���cGtMz'Ns ;ƒx dflgg] M o; P]g adf]lhd nfUg] b‚t'ƒ, lanDa z'Ns jf hlƒjfgf o; P]g adf]lhd nfUg] cGtMz'Ns ;ƒx dflgg]5„

@#=���ljefu lhDd]jfƒ x'g] M o; P]gsf] sfof{Gjog tyf k|zf;g ug]{ sfdsf] nflu ljefu lhDd]jfƒ x'g]5„

@#s���k"jf{b]z M -!_ s'g} JolQmn] of] P]g nfu" x'g] cj‚yfafƒ] låljwf lgƒfsƒ0fsf nflu ljefu ;dIf lnlvt lgj]bg lbPdf ljefun] ;f] AolQmnfO{ lnlvt ?kdf ;"lrt uƒL k"jf{b]zåfƒf wfƒ0ff hfƒL ug{ ;Sg]5„

!@# cfly{s P]g, @)^& åfƒf yk„

!@$ cfly{s P]g, @)^& åfƒf yk„

!@% cfly{s P]g, @)&! åfƒf yk„

��

Page 44: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ o‚tf] k"jf{b]z dfu ePsf] ljifodf hfƒL ePsf] ldltkZrftsf k|jGw tyf lgj]bgdf pNn]v ePsf laifodf dfq nfu" x'g]5„

-#_ cbfntdf ljrfƒfwLg ƒx]sf ljifo ƒ cbfntaf6 AofVof e} cfb]z ePsf ljifox¿df k"jf{b]zsf] lgj]bg kƒL hfƒL ePdf ;d]t ‚jtM lgis[o ePsf] dflgg]5„

@$=���cGtMz'Ns ;DaGwL Joj:yf o;} P]g adf]lhd x'g] M k|rlnt sfg"gdf h'g;'s} s'ƒf n]lvPsf] eP tfklg���=====cfly{s P]gn] o; P]gdf ;+zf]wg uƒL cGtMz'Ns nufpg], lgwf{ƒ0f ug]{, a9fpg], 36fpg], 5'6 lbg] jf ldGxf lbg] ;DaGwL Joj‚yf uƒ]sf]df afx]s cGo s'g} klg P]gn] o; P]g adf]lhdsf cGtMz'Nssf Joj‚yfx¿df s'g} klg ;+zf]wg, klƒjt{g ug{ jf cGtMz'Ns ;DaGwL cGo Joj‚yfx¿ ug{ ;Sg] 5}g„

@%= lgod agfpg] clwsfƒ M o; P]gsf] p2]Zo sfof{Gjog ug{ g]kfn ;ƒsfƒn] cfjZos lgodx¿ agfpg ;Sg]5„

@%s=���lgb]{lzsf agfO{ nfu" ug{ ;Sg] M of] P]g ƒ o; P]g cGtu{t ag]sf] lgodsf] cwLgdf ƒxL ljefun] cfjZos lgb]{lzsf ���jgfpg ;Sg]5„

@^= vfƒ]hL ƒ arfp M -!_ cGtMz'Ns P]g, @)!% vfƒ]h ulƒPsf] 5„

-@_ cGtMz'Ns P]g, @)!% cGtu{t eP uƒ]sf ;Dk"0f{ sfd sfƒjfxLx¿ o;} P]g adf]lhd eP uƒ]sf] dflgg] 5g†„

!@^ cfly{s P]g, @)^& åfƒf yk„

!@& cfly{s P]g @)&# n] ;fnj;fnL nfu' x'g] eGg] zJb x6fPsf]„

!@* cfly{s cWofb]z, @)%( n] yk uƒ]sf]df cfly{s P]g @)^%n] z+zf]wg uƒ]sf]„ z+zf]wg k"j{

lgDggfg';fƒsf] Joj‚yf ƒx]sf] lyof] M

lgb]{lzsf agfO{ hfƒL" ug{ ;Sg] M of] P]g ƒ o; P]g cGtu{t ag]sf] lgodsf] cwLgdf ƒxL ljefun]

cfjZos lgb]{lzsf agfO{ hfƒL ug{ ;Sg]5„

!@( cfly{s P]g @)&# åfƒf ;+zf]wg o; k"j{ lgb]{lzsf jgfO{ nfu' ug{ ;Sg]5 eGg] Joj‚yf ƒx]sf lyof]

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Page 45: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL-bkmf # ;Fu ;DalGwt_

cGtMz'Ns bƒaGbL

cfly{s P]g,@)&#

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

14.04 cGoq gkƒ]sf] jg‚klt pTkfbg

  –cGoM

  1404.90.11 ––cw{tofƒL voƒ sTyf-sTyf ƒ;_

k|lt lsnf]= ?=!).–

  1404.90.12 ––voƒ sTyf k|lt lsnf]= ?=!!%.–

16.01 1601.00.00 ;;]h ƒ df;', ckmn ƒ ƒutaf6 jg]sf] o‚t} pTkfbgÙ oL pTkfbgx¿df cfwflƒt vfB kbfy{„

df]n k|ltzt %

16.02 tofƒL jf ;'ƒlIft df;', ckmn jf ƒut„

1602.10.00 –;d?kL klƒsfƒ df]n k|ltzt %

1602.20.00 –s'g} hgfjƒsf] sn]hf]sf] df]n k|ltzt %

–zLif{s )!=)% sf] rƒf r'?ËLsf]M

1602.31.00 ––6sL{sf] df]n k|ltzt %

1602.32.00 ––Uofn'; 8f]d]li6s hftsf rƒfx¿ -kmfpN;_ sf]

df]n k|ltzt %

1602.39.00 ––cGo df]n k|ltzt %

–;'u'ƒsf]

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Page 46: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

1602.41.00 ––lkmnf ƒ lkmnsf] 6'qmf df]n k|ltzt %

1602.42.00 cuf8Lsf] lkmnf ƒ To;sf] 6'qmf

df]n k|ltzt %

1602.49.00 ––cGo, ld>0f ;d]tsf] df]n k|ltzt %

1602.50.00 –rf}kfof -af]efOg_ lhjhGt'sf]

df]n k|ltzt %

1602.90.00 –cGo, s'g} hgfjƒsf] ƒutsf] klƒsfƒ ;d]t

df]n k|ltzt %

16.03 1603.00.00 df;', df5f, qm'i6fl;og, df]n‚s jf cGo hnLo Ogel6{a|]6sf] ;fƒ ƒ ƒ;„

df]n k|ltzt %

16.04 tofƒL ƒ ;'ƒlIft df5fÙ Sofleƒ -df5fsf] km'n_ ƒ df5fsf] km'n -Sofleƒ_ sf] k|lt‚yfks -;A‚6LRo"6_

–l;Ë} jf 6'qmf df5f tƒ s];|f gkfƒ]sf]M

1604.11.00 ––;fNdf]g df]n k|ltzt %

1604.12.00 ––x]ƒË;† df]n k|ltzt %

1604.13.00 ––‚k|f6 df5fsf] ;fl8{G;, ;fl8{g]nf, ƒ la|;lnª

df]n k|ltzt %

1604.14.00 ––6'gfh, ‚sLkHofs ƒ jf]lgtf] -;f8f{ P; kL kL_

df]n k|ltzt %

1604.15.00 ––Dofsfƒn df]n k|ltzt %

1604.16.00 ––PGsf]leh df]n k|ltzt %

1604.17.00 ––afd-O{n_ x¿ df]n k|ltzt %

1604.19.00 ––cGo df]n k|ltzt %

��

Page 47: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

1604.20.00 –cGo tofƒL jf ;'ƒlIft df5f

df]n k|ltzt %

–Sofleoƒ ƒ SoflePƒsf k|lt‚yfksx¿

1604.31.00 ––SoflePƒ df]n k|ltzt %

1604.32.00 – – S o f l e P ƒ s f k|lt‚yfksx¿

df]n k|ltzt %

16.05 tofƒL jf ;'ƒlIft qm'i6fl;oG;, df]n‚s, ƒ cGO 9f8sf] xf8 gePsf] -Ogel6{a]|6_ hnrƒx¿„

1605.10.00 –u+u6f] df]n k|ltzt %

–lem+u] df5f -;|LDk ƒ k|fpg_ x¿

1605.21.00 ––xfjf gl5g]{ efF8f]df gƒflvPsf]

df]n k|ltzt %

1605.29.00 ––cGo df]n k|ltzt %

1605.30.00 –nf]J‚6ƒ df]n k|ltzt %

1605.40.00 –cGo s'i6fl;oG; df]n k|ltzt %

–aflxƒL va6f x'g] hLj -df]n‚s_ x¿M

1605.51.00 ––l;kL-cf]O‚6ƒ_ x¿ df]n k|ltzt %

1605.52.00 ––3'FuL -‚sfnf]k_ x¿ ƒfgL 3'FuL -SjLg ‚sfnf]k_ x¿ ;d]t

df]n k|ltzt %

1605.53.00 ––d;nfx¿ df]n k|ltzt %

1605.54.00 ––s6n df5f ƒ l‚Sj8† df]n k|ltzt %

��

Page 48: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

1605.55.00 –– Snfd, sf]sn ƒ cfs{ ;]nx¿

df]n k|ltzt %

1605.56.00 ––Snfd, sf]sn ƒ cfs{ ;]nx¿

df]n k|ltzt %

1605.57.00 ––Pafnf]g df]n k|ltzt %

1605.58.00 ––z+v]lsƒf -‚g]n_ x¿, ;d'lGb| z+v]lsƒf -;L ‚g]n_ x¿ jfx]s

df]n k|ltzt %

1605.59.00 ––cGo df]n k|ltzt %

–cGo 9f8df xf8 gx'g] hnrƒx¿

1605.61.00 ––;d'b|L So'sDjƒx¿ df]n k|ltzt %

1605.62.00 ––;d'b|L clr{gx¿ df]n k|ltzt %

1605.63.00 ––h]ln df5f df]n k|ltzt %

1605.69.00 ––cGo df]n k|ltzt %

17.01 7f]; ?kdf pv' jf r'sGbƒ ƒ ƒf;folgs tjƒaf6 z'4 ulƒPsf] ;'qmf]h -pv'sf] lrgL_

–ƒ+ufpg] ƒ ;'jf; ‚jfb cfpg] kbfy{ gld;fPsf] sRrf lrgL

  1701.13.10 –––;Vvƒ -u'+8 ƒ e]nL;d]t_, u'F8u§f -k}7fƒLdf dfq_

k|lt= SjLG6n= ?=().–

  ––pv'sf] cGo lrgLM

  1701.14.10 –––;Vvƒ -u'+8 ƒ e]nL;d]t_, u'F8u§f -k}7fƒLdf dfq_

k|lt= SjLG6n= ?=().–

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Page 49: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

17.03 lrgL jfgpbf lg‚sg] lzƒf jf pv'sf] ƒ; -6]df 5'jf v'bf] ;d]t_

  1703.10.00 –pv'sf] v'+bf] -df]nfl;;_ k|lt= SjLG6n= ?=%).–

  1703.90.00 –cGo k|lt= SjLG6n= ?=%).–

19.02 ‚k]u]6L, Dofsfƒf]gL, g"8N;, n;fg], gf]sL, ƒflecf]nL, Sofg]nf]gL s's'x¿ h‚tf ksfOPsf jf gksfOPsf, -df;' jf cGo kbfy{_ elƒPsf jf gelƒPsf jf cGo lsl;daf6 tofƒ kflƒPsf kfi6fsf klƒsfƒx¿Ù tofƒ ulƒPsf] jf gulƒPsf] s's'x¿„

  –gksfPsf] kf‚6f -d'5]sf] lk7f]_, geƒ]sf] -gf}6 ‚6km]]8_ jf cGo k|sfƒsf] tofƒL

  1902.11.00 ––k'mn xfn]sf] k|lt lsnf]= ?=&.%)

  1902.19.00 ––cGo k|lt lsnf]= ?=&.%)

  1902.20.00 –ksfPsf] jf gksfPsf] jf cGo k|sfƒn] tofƒ uƒ]sf] eƒ]sf] kf‚6f -d'5]sf] lk7f]_

k|lt lsnf]= ?=&.%)

  1902.30.00 –cGo kf‚6f -d'5]sf] lk7f]_ k|lt lsnf]= ?=&.%)

��

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zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  1902.40.00 –s's' -pQƒL clk|msL vfB kbfy{_

k|lt lsnf]= ?=&.%)

19.05 sf]sf] kƒ]sf] jf gkƒ]sf] kfpƒf]6L, k]i6«L, s]s, la‚s'6 ƒ c? ƒf]6L ;DaGwL ;fdfgÙ sDo'lgod, j]km;{ -ksfPsf] ƒf]6L lasf]{sf] sfd ug]{_, cf}ifwL eg{ x'g] vfnL SofK;"n, -PD6L Sof;]_ l;lnª j]kmo;{ -6fNg] ƒf]6L_, ƒfO; k]kƒ -tf]km'', ddrf agfpg] lk7f]sf] ƒf]6L h‚tf] kbfy{_ ƒ cGo o‚t} pTkfbg„

  –cGoM

  1905.90.20 ––cfn' lrK; k|lt lsnf]

?=&.%)

20.09 lrgL xfn]sf] jf gxfn]sf], ‚k|L6 gxfn]sf] ƒ gs'xfPsf] kmnk"mnsf] ƒ; -c+u'ƒsf] sf+rf] ƒ; ;d]t_ ƒ jg‚klt ƒ;„

  –;'Gtnfsf] ƒ; -cf]ƒ]Gh h';_M

  2009.11.00 ––lxdLs[t -k|mf]]h]g_ k|lt ln6ƒ ?=$.%)

  2009.12.00 ––lxdLs[t gulƒPsf], j[Ifd"No @) ggf3]sf]

k|lt ln6ƒ ?=$.%)

  2009.19.00 ––cGo k|lt ln6ƒ ?=$.%)

�0

Page 51: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –ef]u6] -kf]d]nf] ;d]t_ sf] ƒ; -u|]kk|m'6 OGSn'l8Ë kf]d]nf] h";_ M

  2009.21.00 ––j[If d"No @) ggf3]sf] k|lt ln6ƒ ?=$.%)

  2009.29.00 ––cGo k|lt ln6ƒ ?=$.%)

  –cGo s'g} hlDjƒ hflt -l;6ƒ;_ sf] Psn kmnsf] ƒ;M

  2009.31.00 ––j[If d'No @) ggf3]sf] k|lt ln6ƒ ?=$.%)

  2009.39.00 ––cGo k|lt ln6ƒ ?=$.%)

  –e'+Os6xƒsf] ƒ; -kfOg]kn h";_M

  2009.41.00 ––j[If d'No @) eGbf a9L gePsf]

k|lt ln6ƒ ?=$.%)

  2009.49.00 ––cGo k|lt ln6ƒ ?=$.%)

  2009.50.00 ––uf]ne]8fsf] ƒ; -6df6f] h";_

k|lt ln6ƒ ?=$.%)

  –c+u'ƒsf] ƒ; -u|]k h";_ -c+u'ƒsf] sf+rf] ƒ;_ -u|]k di6_ ;d]tM

  2009.61.00 ––j[If d"No #) ggf3]sf] k|lt ln6ƒ ?=$.%)

  2009.69.00 ––cGo k|lt ln6ƒ ?=$.%)

�1

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zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –‚ofpsf] ƒ; -Pk'n h";_ M

  2009.71.00 ––j[If d"No @) ggf3]sf] k|lt ln6ƒ ?=$.%)

  2009.79.00 ––cGo k|lt ln6ƒ ?=$.%)

  –cGo s'g} Pp6} kmnk"mn jf jg‚kltsf] ƒ;M

  2009.81.00 ––q†mofga]ƒL -EoflS;lgodDofqmf]sfkf]{g, EoflS;lgod clS;ss;, EoflS;lgod lel6;–Ol8of_ sf] ƒ; -h';_

k|lt ln6ƒ ?=$.%)

  2009.89.00 ––cGo k|lt ln6ƒ ?=$.%)

  2009.90.00 –ƒ;sf] ld>0f k|lt ln6ƒ ?=$.%)

21.06 cGoq gkƒ]sf] vfB kbfy{

–cGo

  2106.90.20 ;'tL{ƒlxt kfg d;nf k|lt lsnf] ?=$@).–

  2106.90.60 s'ƒs'ƒ], s'ƒd'ƒ], lrhaN;, n]h, ƒ To‚t} pTkfbg

k|lt lsnf] ?=&.%)

2106.90.70 ;"lt{ ƒlxt ;'ulGwt ;'kfƒL k|lt lsnf] ? !%%.–

�2

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zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

22.02 lrgL xfn]sf] jf u'lnof] uƒ]sf] ƒ jf‚gf cfpg] ;'?lrsƒ kfgL, k|fs[lts ƒ s[lqd vlgh kfgL ƒ jfo' k|jflxt kfgL -Plƒ6]8_ ;d]t ƒ zLif{s @)=)( sf] kmnk"mn ƒ jg‚kltsf] ƒ; ;dfj]z gePsf] cNsf]xn ƒlxt k]o kbfy{„

  2202.90.00 – cGo k|lt ln6ƒ =?=&.–

22.03 2203.00.00 hf}af6 jg]sf] ljoƒ„ k|lt ln6ƒ ?=!)^.–

22.04 tfhf c+u'ƒsf] jfOg ƒ cNsf]xn xfnL ;'ƒlIft ulƒPsf] -kmf]l6{kmfO8_ jfOg ;d]t lzif{s @)=)( sf] jfx]s sfFrf] c+u'ƒsf] ƒ;-u|]k d‚6_

  –‚kfls{ª jfOgM

  2204.10.10 ––!@ k|ltzt;Dd cNsf]xn ePsf -k}7fƒLdf dfq_

k|lt ln6ƒ ?=@*).–

  2204.10.20 ––!@ b]lv !& k|ltzt;Dd cNsf]xn ePsf

k|lt ln6ƒ ?=@*).–

  2204.10.30 ––!& k|ltzt eGbf a9L cNsf]xn ePsf

k|lt ln6ƒ ?=#@%.–

   –cGo jfOgÙ sf+rf] c+u'ƒsf]

ƒ;, cNsf]xn xfn]ƒ s'x'g ƒf]s]sf] jf 9Lnf] uƒ]sf]M

��

Page 54: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  ––@ ln6ƒ jf sd hfg] ef+8f]df ƒx]sf]M

  2204.21.10 –––!@ k|ltzt;Dd cNsf]xn ePsf -k}7fƒLdf dfq_

k|lt ln6ƒ ?=@*).–

  2204.21.20 –––!@ b]lv !& k|ltzt;Dd cNsf]xn ePsf

k|lt ln6ƒ ?=@*).–

  2204.21.30 –––!& k|ltzt eGbf a9L cNsf]xn ePsf

k|lt ln6ƒ ?=#@%.–

 ––cGoM

  2204.29.10 –––!@ k|ltzt;Dd cNsf]xn ePsf

k|lt ln6ƒ ?=@*).–

  2204.29.20 –––!@ b]lv !& k|ltzt;Dd cNsf]xn ePsf

k|lt ln6ƒ ?=@*).–

  2204.29.30 –––!& k|ltzt eGbf a9L cNsf]xn ePsf

k|lt ln6ƒ ?=#@%.–

2204.29.40 ‚jb]zdf lgld{t jfO{g -r'qf], ‚ofp ƒ P];]n'af6, lgld{t !@ k|ltzt;Dd cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ ?=&$.–

–cGo sf+rf] c+u'ƒsf] ƒ;M

  2204.30.10 ––!@ k|ltzt;Dd cNsf]xn ePsf jfO{g -k}7fƒLdf dfq_

k|lt ln6ƒ ?=@*).–

  2204.30.20 ––!@ b]lv !& k|ltzt;Dd cNsf]xn ePsf jfO{g

k|lt ln6ƒ ?=@*).–

  2204.30.30 ––!& k|ltzt eGbf a9L cNsf]xn ePsf jfO{g

k|lt ln6ƒ ?=#@%.–

��

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zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

22.05 eƒdfpy ƒ jf‚gf cfpg] ;fƒ jf ;'ulGwt jf]6 lj?jf ldl>t tfhf c+u'ƒsf] cGo jfOg„

  –@ ln6ƒ jf sd hfg] ef8fdf ƒx]sf]M

  2205.10.10 ––!@ k|ltzt;Dd cNsf]xn ePsf -k}7fƒLdf dfq_

k|lt ln6ƒ ?=@*).–

  2205.10.20 ––!@ b]lv !& k|ltzt;Dd cNsf]xn ePsf

k|lt ln6ƒ ?=@*).–

  2205.10.30 ––!& k|ltzt eGbf a9L cNsf]xn ePsf

k|lt ln6ƒ ?=#@%.–

–cGoM

  2205.90.10 ––!@ k|ltzt;Dd cNsf]xn ePsf -jfOg k}7fƒLdf dfq_

k|lt ln6ƒ ?=@*).–

2205.90.20 ––!@ b]lv !& k|ltzt;Dd cNsf]xn ePsf

k|lt ln6ƒ ?=@*).–

2205.90.30 ––!& k|ltzt eGbf a9L cNsf]xn ePsf

k|lt ln6ƒ ?=#@%.–

��

Page 56: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

22.06 cGo s'xfPsf] -kmd]{06]8_ k]o kbfy{x¿ -pbfxƒ0ftM ‚ofpaf6 ag]sf] ;fO8ƒ, gf;kftLaf6 ag]sf k]ƒL, s'xfPsf] dx ƒ kfgL ldnfPsf] ld8_Ù cGoq gkƒ]sf jf ;dfj]z gePsf s'xfPsf] k]o kbfy{x¿ -kmd]{06]8† ljeƒ]h]h_ sf] ld>0f ƒ s'xfOPsf k]o kbfy{x¿ -kmd]{06]8† ljeƒ]h]h_ tyf cdfƒs k]o kbfy{ -ggcNsf]xf]lns ljeƒ]h]h_ x¿sf] ld>0f„

  2206.00.10 ––5†ofË -sG6«L ljoƒ_ k|lt ln6ƒ ?=@@.–

  2206.00.20 ––;]Dk]g, ;]ƒL, ld8, k]ƒL, ljb]zdf pTkflbt ;fO8ƒ

k|lt ln6ƒ ?=#!#.–

2206.00.30 ––‚jb]zdf pTkflbt ;fO8ƒ k|lt ln6ƒ ?=!)*.–

  2206.00.40 ––!& k|ltzteGbf a9L cNsf]xn ePsf] hl8j'6L ldl>t dlbƒf, sS6]n -cNsf]xlns÷ cNsf]xlns÷ gg†cNsf]xlns ld>0f_ tyf cGo kmd]{06]8 dlbƒfx¿

k|lt ln6ƒ ?=#@%.–

2206.00.90 –cGo k|lt ln6ƒ ?=#@%.–

��

Page 57: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

22.07 *) k|ltzt 3gTj cNsf]xn zlQm jf ;f] eGbf dfly cNsf]xn zlQm ePsf] cg†l8g]r8{ Oyfon cNsf]xn ƒ h'g;'s} cNsf]xn zlQm ePsf] l8g]r8{ OyfOn cNsf]xn ƒ cGo l‚k|6

2207.10.10 –*) k|ltzt 3gTj cNsf]xn zlQm jf ;f] eGbf dfly cNsf]xn zlQm ePsf] cg†l8g]r8{ Oyfon cNsf]xn

k|lt ln6ƒ ?=%).–

  2207.10.20 cfotgdf *) k|ltzt jf ;f] eGbf a9L cNsf]xn ePsf dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ƒ]lS6kmfO8 l‚k|6

k|lt ln6ƒ ?=%).–

2207.10.30 O{=Pg=P= -PS6«f Go'6«n cNsf]xn_

k|lt ln6ƒ ?=%).–

2207.10.40 PgxfO8«; Oyfgf]n -(( k|ltzteGbf a9L cNsf]xn ePsf]_

k|lt ln6ƒ ?=^.–

 2207.20.00 –l8g]r8{ l‚k|6 -*) b]lv

(( k|ltzt;Dd cNsf]xn ePsf]_

k|lt ln6ƒ ?=!).–

��

Page 58: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

22.08 *) k|ltzt eGbf sd 3gTj cNsf]xn zlQm ePsf] cljs[t -cgl8g]r8{_ Plyn cNsf]xnÙ cƒv -l‚klƒ6†;_, dlbƒf -lns;{_ ƒ cGo dfbs -l‚klƒr'c;_ k]ox¿ -a]eƒ]h]h_„

–c+u'ƒsf] jfOg jf c+u'ƒ dfs{af6 lgsfnLPsf] l‚k|6 -j|f08L_

  2208.20.10 ––jfOg jf a|f08Lsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ;j} k|sfƒsf dfbs b|ax¿ -‚k|L6 ;d]t_

k|lt ln6ƒ ?=!!%.–

––cGo

  2208.20.90.10 ––– !% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=(!@.– k|lt Pn=lk= ln6ƒ ?=!)&#.–

2208.20.90.20 ––– @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^*).– k|lt Pn=lk= ln6ƒ ?=()^.–

  2208.20.90.30 ––– #) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^#$.– k|lt Pn=lk= ln6ƒ ?=()^.–

��

Page 59: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –XjL‚sLx¿

  2208.30.10 –– XjL‚sLsf] sRrf kbfy{sf] ?kdf k|of]u x'g] dfbs b|ax¿ -‚k|L6 ;d]t_

k|lt ln6ƒ ?=!!%.–

––cGo

2208.30.90.10 ––– !% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=(!@.– k|lt Pn=lk= ln6ƒ ?=!)&#.–

  2208.30.90.20 –––@% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^*).– k|lt Pn=lk= ln6ƒ ?=()^.–

  2208.30.90.30 –––#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?^#$.– k|lt Pn=lk= ln6ƒ ?=()^.–

  –pv'sf] pTkfbgx¿nfO{ s'xfPƒ r'nfO{ uƒL lgsflnsf] ƒd ƒ cGo l‚k|6

  2208.40.10 –– ƒd ƒ cGo ‚k|L6x¿sf] sRrf kbfy{sf] ?kdf k|of]u x'g] pv'sf] pTkfbgx¿nfO{ s'xfPƒ r'nfO{ uƒL lgsflnPsf] ‚k|L6 ;d]tsf dfbs b|ax¿

k|lt ln6ƒ ?=!!%.–

��

Page 60: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

––cGo

2208.40.90.10 –––!% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=(!@.– k|lt Pn=lk= ln6ƒ ?=!)&#.–

  2208.40.90.20 –––@% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^).– k|lt Pn=lk= ln6ƒ ?=()^.–

  2208.40.90.30 –––#) o'=lk= zlQmsf]-#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^#$.– k|lt Pn=lk= ln6ƒ ?=()^.–

  –hLg ƒ h]g]ef

  ��0�=�0=�0 –– lhg ƒ h]g]efsf]] sRrf kbfy{sf] ?kdf k|of]u dfbs b|ax¿ -‚k|L6 ;d]t_

k|lt ln6ƒ ?=!!%.–

––cGo

2208.50.90.10 –––!% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=(!@.– k|lt Pn=lk= ln6ƒ ?=!)&#.–

�0

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zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2208.50.90.20 –––@% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^*).– k|lt Pn=lk= ln6ƒ ?=()^.–

  2208.50.90.30 ––– #) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^#$.– k|lt Pn=lk= ln6ƒ ?=()^.–

  –ef]8†sf

  2208.60.10 –– ef]8†sfsf] sRrf kbfy{sf] ?kdf k|of]u dfbs b|ax¿-‚k|L6 ;d]t_

k|lt ln6ƒ ?=!!%.–

––cGo

2208.60.90.10 –––!% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=(!@.– k|lt Pn=lk= ln6ƒ ?=!)&#.–

  2208.60.90.20 –––@% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^*).– k|lt Pn=lk= ln6ƒ ?=()^.–

�1

Page 62: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2208.60.90.30 –––#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^#$.– k|lt Pn=lk= ln6ƒ ?=()^.–

  –dlbƒf -lns;{_ tyf p2Lks -sfl8{oN;_

  2208.70.10 –– dlbƒf -lns;{_ tyf p2Lks-sfl8{oN;_ sf] sRrf kbfy{sf] ?kdf k|of]u x'g] dfbs b|ax¿ -‚k|L6 ;d]t_

k|lt ln6ƒ ?=!!%.–

––cGo

2208.70.90.10 ––– !% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=(!@.– k|lt Pn=lk= ln6ƒ ?=!)&#.–

  2208.70.90.20 ––– @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^*).– k|lt Pn=lk= ln6ƒ ?=()^.–

  2208.70.90.30 ––– #) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ ?=^#$.– k|lt Pn=lk= ln6ƒ ?=()^.–

  –cGo

�2

Page 63: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2208.90.10 cGo dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] dfbs b|ax¿ -‚k|L6 ;d]t_

k|lt ln6ƒ ?=!!%.–

––cGo

  2208.90.90.10 –––!% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ ?=(!@.– k|lt Pn=lk= ln6ƒ ?=!)&#.–

  2208.90.90.20 ––– @% o'=lk= zlQmsf]-$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ ?=^*).– k|lt Pn=lk= ln6ƒ ?=()^.–

  2208.90.90.30 –––#) o'=lk= zlQmsf]-#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ ?=^#$.– k|lt Pn=lk= ln6ƒ ?=()^.–

  2208.90.90.40 –––$)o'=lk= zlQmsf] -#$=@# k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ ?=#@!.– k|lt Pn=lk= ln6ƒ ?=%#%.–

  2208.90.90.50 ––– %) o'=lk= zlQmsf] -@*=%# k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ ?=!#@.– k|lt Pn=lk= ln6ƒ ?=@^%.–

��

Page 64: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

2208.90.90.60 –––&) o'=lk= zlQmsf]-!&=!@ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ ?=@^.– k|lt Pn=lk= ln6ƒ ?=**.–

b|i6Jo tƒ cfofltt dlbƒfsf] xsdf dfly pNn]lvt bƒaGbLdf tf]lsPsf] cNsf]xnsf] dfqfdf Ps k|ltzt ;Dd kmƒs ePdf ;f]xL bƒaGbL nfUg]5 ƒ Ps k|ltzt eGbf a9L kmƒs ePdf glhssf] pRrbƒsf] bƒjGbL cg';fƒ cGtz'Ns nufO{ c;'npkƒ ulƒg]5„

24.01 clgld{t -cGDofg'ˆofSr8{_ ;'tL{Ù ;'tL{sf] cjz]if -k}7fƒLdf dfq_

  2401.10.00 –8f+7af6 g5'6†ofOPsf] jf glgsflnPsf] ;'tL{ -g6 ‚6]D8÷‚6«LK8_

k|lt ls=u|f= ?=^&.–

  2401.20.00 –cf+lzs jf k"0f{?kdf 8f+7af6 5'6†ofOPsf] jf lgsflnPsf] ;"lt{ -‚6]D8÷ ‚6«LK8_

k|lt ls=u|f= ?=^&.–

  2401.30.00 –;'tL{sf] cjz]if k|lt ls=u|f= ?=^&.–

24.02 ;'tL{ jf ;'tL{sf] k|lt‚yfks -;lJ‚6Ro"6_ af6 jg]sf] l;ufƒ, r'ƒf]6 -r]?6†;_, ;fgf] l;ufƒ -l;uflƒn;_ ƒ r'ƒf]6 -l;uƒ]6_„

��

Page 65: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2402.10.00 –;"tL{sf] l;ufƒ, r'ƒf]6 -r]?6_ ƒ ;fgf] l;ufƒ - l;ufƒLn;_

k|lt lvNnL ?=!@.–

  –;"tL{sf] r'ƒf]6 -l;uƒ]6_

2402.20.10 ––lkmN6ƒ gePsf] k|lt Pd?=#$^.–

––lkmN6ƒ ePsf]

  2402.20.21 –––&) ld=ld= ;Ddsf] nDjfO{df

k|lt Pd ?=&(%.–

  2402.20.22 –––&) eGbf a9L &% ld=ld= ;Ddsf] nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd ?=!)@$.–

  2402.20.23 –––&% eGbf a9L *% ld=ld= ;Ddsf] nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd ?=!##^.–

  2402.20.24 ––– *% ld=ld= eGbf a9L nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd ?=!*^*.–

–cGo

  2402.90.10 ––tofƒL lj8L k|lt Pd ?= *$.–

2402.90.20 ––;j} k|sfƒsf l;ufƒ k|lt lvNnL ?=!@.–

24.03 cGo lgld{t -Dofg'ˆofSr8{_ ;'tL{ ƒ k|lt‚yfks ;'tL{Ù ;d?kL -xf]df]lhgfOH8_ jf k'glg{ld{t -lƒslG‚6r"P6]8_ ;'tL{Ù ;'tL{sf] ƒ; ƒ ;fƒ„

��

Page 66: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

–s'g} klg cg'kftdf ;'tL{sf] k|lt‚yfks -;lJ‚6Ro"6_ ePsf] jf gePsf] w"dkfg ug]{ ;'tL{M

––cGo M

  2403.19.10 –––kfOk 6f]afsf] k|lt ls=u|f= ?=!))*.–

2403.19.20 ––r'ƒf]6 tyf la8Lsf] nflu k|zf]lwt ;'tL{

k|lt ls=u|f= ?=@)%.–

2403.19.90 –––cGo k|lt ls=u|f= ?=@)%.–

–cGo

2403.91.00 ––;d?kL -xf]df]lhgfOH8_ jf k'glgld{t -lƒslG‚6r"P6]8_ ;'tL{

k|lt ls=u|f= ?=@#).–

––cGo

  2403.99.10 –––hbf{, v}gL, g; -‚gkm_ ƒ u'6†vf ƒ lgsf]6Lgo'Qm kfg d;nfx¿ tyf o‚t} ;"tL{ ldl>t tofƒL j‚t'x¿

k|lt ls= u|fd ?=$@).–

2403.99.20 –––r"gf ldnfO{ vfg] v'b|f ljqmLsf] nflu KoflsË ulƒPsf] ;'tL{

k|lt ls=u|f= ?=@#).–

2403.99.30 –––v'b|f ljqmLsf] nflu gƒflvPsf] sfl6Psf] ;'tL{ -s6† 6f]afsf]_Ù w'nf] ;'tL{ -8‚6 6f]afsf]_

k|lt ls=u|f= ?=@#).–

��

Page 67: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

25.15 cln cln 6'qmfPsf] jf sƒf}tLåfƒf sf6]sf] jf c? lsl;dn] sf6]sf] ljlzi6 u'?Tj @=% jf a9L ePsf] rƒkf6] -auf{sfƒ ;d]t_ l9Ssf jf kftf dfj{n -l;+udd+{ƒ_, 6«feƒl6g, Osf]lhg ƒ cGo r"gåfƒf ‚dfƒs jf ejg agfpg] 9'+uf ƒ Pnfjfi6ƒ -‚kml6s 9'+uf_„

–dfj{n ;+udd{ƒ ƒ 6«feƒl6gM

  2515.12.00 ––sƒf}+]ltåfƒf cln cln sfl6Psf] jf c? lsl;dn] sf6]sf] rfƒkf6] -juf{sfƒ ;d]t_ l9Ssf jf kftf

df]n k|ltzt %

  2515.20.00 –Osf]lhg jf cGo r"g ldl>t ‚dfƒs jf ejg agfpg] 9'+uf ƒ Pnfjfi6ƒ -‚kml6s 9'+uf_

df]n k|ltzt %

25.16 sƒf}+]ltåfƒf jf cGo lsl;dn] cln cln tfl5Psf], sfl6Psf] jf 6'qmfOPsf] rfƒkf6] -auf{sfƒ ;d]t_ l9Ssf jf kftfsf] ?kdf ƒx]sf] u|]gfO6 -s8f kTyƒ_, kkmf{OƒL, ƒ]zf gePsf] cfUg]o r§fg, j];fN6, anf}6]9'+uf ƒ ‚dfƒs Pj+ ejg agfpg] cGo 9'+uf„

–s8f kYyƒ -u|]gfO6_

��

Page 68: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2516.12.00 ––sƒf}+]ltåfƒf cln cln sfl6Psf] jf cGo k|sfƒn] sf6]sf] rfƒkf6] -juf{sfƒ ;d]t_ l9Ssf jf kftf

df]n k|ltzt !%

  2516.20.00 –anf}6 9'Ëf df]n k|ltzt !%

  2516.90.00 –cGo ‚dfƒs jf ejg agfpg] 9'+uf

df]n k|ltzt !%

  –kf]6{Nof08 l;d]06M

  2523.21.00 ––s[lqd ?kn] ƒ+ufPsf] jf gƒ+ufPsf] ;]tf] l;d]06

k|=d]=6g ?=!*)

  2523.29.00 ––cGo -kf]6{Nof08 l;d]06 v}ƒf]_

k|=d]=6g ?=!*)

  2523.30.00 –cfn'ldg; l;d]06 k|=d]=6g ?=!*)

  2523.90.00 –cGo xfO8«f]]lns l;d]06 k|=d]=6g ?=!*)

32.08 chnLo dfWoddf k|lIfKt -l8‚k‚8{_ jf 3''lnt -l8hf]NE8_ ;+Zn]lift kf]lndƒx¿ -ax'efj_ jf ƒf;folgs 9+uaf6 klƒjlt{t -df]l8kmfO8_ ;+Zn]lift kf]lndƒ–x¿df cfwflƒt ƒ+un]k -k]G6;_ ƒ ƒf]ug -jflg{;_ x¿ -Ogfd]n ƒ k|nfIffƒ; ;d]t_Ù o; efusf] b«i6Ao df klƒefiff uƒ] cg';fƒsf 3f]nx¿-;f]No"zg_„

��

Page 69: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  3208.10.00 –kf]lni6ƒdf cfwflƒt df]n k|ltzt %

  3208.20.00 –Pqm]lns jf legfOg kf]lndƒx¿df cfwflƒt

df]n k|ltzt %

  3208.90.00 –cGo df]n k|ltzt %

32.09 hnLo dfWoddf l8ik;{†8 -k|lIfKt_ jf l8hNe -3'lnt_ ulƒPsf] s[lqd kf]lndƒx¿ -ax'efu_ jf ƒf;folgs tjƒn] klƒjt{g ulƒPsf] k|fs[lts kf]lndƒx¿df cfwflƒt ƒËn]k -k]G6_ ƒ ƒf]ug jflg{;_ -Ogfd]n ƒ k|nfIffƒ; -Nofs;{_ ;d]t_„

  3209.10.00 –Pqm]lns jf legfOn kf]lndƒdf cfwflƒt

df]n k|ltzt %

  3209.90.00 –cGo df]n k|ltzt %

32.10 3210.00.00 cGo ƒ+Ën]k -k]G6_ ƒ ƒf]ug -jflg{;_ -Ogfd]n, k|nfIffƒ; -Nofsƒ_ ƒ l8i6]Dkƒ ;d]t_ ƒ 5fnf tofƒL ug]{ -n]bƒ lkmlglzË_ sfddf k|of]u x'g] vfnsf tofƒL af6ƒ lkud]G6 -hnLo j0f{s_„

df]n k|ltzt %

38.14 3814.00.00 k|f+uflƒs ;+o'Qm b«fjs -;f]Ne]G6_ ƒ kftnf] kfg]{ -lygƒ_ kbfy{, cGoq gkƒ]sf]Ù k|n]k -k]G6_ ƒ ƒf]ug -jflg{;_ x6fpg] jf d]6†g] tofƒL ;fdfgx¿„

k|lt ln= ?=@@.–

��

Page 70: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

39.20 † csf]zLo -gg†;]n'Noƒ_ ƒ c;jn -g6†lƒOGkmf]‚8{_, c‚tƒ gxflnPsf] jf k6lnt -n]ldg]6_ gulƒPsf], cfwfƒ -;kf]6{_ gxflnPsf] jf o‚t} c? ;fdfg;Fu ghf]l8Psf Knfli6ssf cGo Kn]6x¿, l;6x¿, lkmNd, ˆjfO{n ƒ l‚6«kx¿„

  3920.10.00 –OyfOlngsf] kf]lndƒsf] df]n k|ltzt %

  3920.20.00 –k|]flklngsf]] kf]lndƒsf] df]n k|ltzt %

  3920.30.00 –‚6fOlƒgsf] kf]lndƒsf] df]n k|ltzt %

  –legfon Snf]ƒfO8sf] kf]lndƒx¿sf

  3920.43.00 ––tf}nsf] lx;fjn] ^ k|ltzteGbf 36L ;'36†osfƒL -Knfli6;fOh;{_ gƒx]sf]

df]n k|ltzt %

  3920.49.00 ––cGo df]n k|ltzt %

  –Pq]mlns kf]lndƒsf]M

  3920.51.00 ––kf]ln -ldyfOn ldyflqmn]6_ sf]

df]n k|ltzt %

  3920.59.00 ––cGo df]n k|ltzt %

  – k f ] l n s f j f ] { g ] 6 x ¿ , clNs8ƒ]lhG;, kf]lnPlnn Oi6ƒx¿ jf cGo kf]lni6ƒx¿ M

  3920.61.00 ––kf]lnsfjf]{g]6x¿sf] df]n k|ltzt %

�0

Page 71: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  3920.62.00 ––kf]ln -OyfOlng 6]lƒˆyfn]6_ sf]

df]n k|ltzt %

  3920.63.00 ––c;+t[Kt kf]lni6ƒx¿sf] df]n k|ltzt %

  3920.69.00 ––cGo kf]lni6ƒx¿sf] df]n k|ltzt %

  –;]n'nf]h jf o;sf ƒf;folgs Ao"TklQx¿sf] M

  3920.71.00 ––k'gp{Tkflbg ;]n'nf]hsf] df]n k|ltzt %

  3920.73.00 ––;]n'nf]h Pl;6]6sf] df]n k|ltzt %

  3920.79.00 ––cGo ;]n'nf]h Ao"TklQx¿sf]

df]n k|ltzt %

  –cGo Knfli6sx¿sf]M

  3920.91.00 ––kf]ln -legfon j'6fO{ƒg_ sf]

df]n k|ltzt %

  3920.92.00 ––kf]lnofdfO8sf] df]n k|ltzt %

  3920.93.00 ––Pldgf]–ƒ]lhG;sf] df]n k|ltzt %

  3920.94.00 ––km]gf]lns ƒ]lhG;sf] df]n k|ltzt %

  3920.99.00 ––cGo Knfli6ssf] df]n k|ltzt %

39.21 Knfli6ssf cGo Kn]6x¿, l;6x¿,lkmNd, ˆjfOnx¿ ƒ ‚6«Lkx¿„

  –sf]zdo -;]n'nƒ_ M

  3921.11.00 ––‚6fOlƒgsf] kf]lndƒsf] df]n k|ltzt %

  3921.12.00 ––legfon Snf]ƒfO8 kf]lndƒsf]

df]n k|ltzt %

  3921.13.00 ––kf]lno"ƒ]y]gsf] df]n k|ltzt %

�1

Page 72: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  3921.14.00 ––k'gp{Tkflbt -lƒh]gƒ]6]8_ sf]if -;]n'nf]h_ sf]

df]n k|ltzt %

  3921.19.00 ––cGo Knfli6sx¿sf] df]n k|ltzt %

  3921.90.00 –cGo df]n k|ltzt %

39.22 Knfli6ssf ‚gfgufƒ -jfY;_x¿, jx'wfƒ ‚gfgfufƒ-;fjƒ jfY;†_ x¿, kfgL cfpg] ƒ lg‚sg] Aoj‚yf ;lxtsf] 8'+8 -l;Í_x¿, k|Iffngfwfƒ -jz –a]l;g_, ;a8]6x¿, Nofef]6ƒL Kofgx¿, cf;gx¿-l;6†;_ ƒ 9sgLx¿-se;{_, k|Iffng hnfwfƒ -ˆnl;Ë l;‚6g{†;_ x¿ ƒ o‚t} ;ƒ;kmfOsf ;dfgx¿ -‚ofgL6ƒL j]oƒ_

39.22.10.00 –‚gfgfufƒ -jfY;_ x¿, jx'wfƒ ‚gfgfufƒ -zfjƒ jfY;_ x¿ 8'+8 -l;Í;_ x¿ tyf k|Iffngfwfƒ -jf; j]l;G; x¿_

df]n k|ltzt %

39.22.20.00 –Nofef]6ƒL l;6xƒ -cf;gx¿_ ƒ 9sgLx¿ -seƒx¿_

df]n k|ltzt %

39.22.90.00 –cGo df]n k|ltzt %

�2

Page 73: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

39.23 dfn;fdfgsf] cf];fƒk;fƒ -sGe]o]G;_ jf klƒj]i6g -Kofs_ ug]{ Knfli6ssf ;fdfgx¿Ù Knfli6ssf kf}nf] jf j'hf] -‚6f]k;{_ 9sgL -ln8†;_, lasf{x¿-SofK;_ ƒ cGo aGb ug]{ -Snf]h;{_ ;fdu|Lx¿„

  –afs; -sGt'ƒ jf ;Gb";_ x¿, s]; -j§f jf k]6L_ x¿, 6f]sƒL jf 8fnf] -qm]6;_ ƒ o‚t} ;fdfu|Lx¿M

  3923.10.10 ––Knfli6ssf klƒj]i6g -Kofs_ ug]{ 6†o"jx¿

df]n k|ltzt %

  3923.10.90 ––cGo df]n k|ltzt %

  –af]ƒf jf y}nf] -‚ofS;_ ƒ ´f]]nfx¿ -Aofux¿_ -sf]G; -8f]sf], ;f]nL h‚tf ;fdfgx¿_ ;d]t_ M

  3923.21.00 ––OyfOlngsf kf]lndƒx¿sf df]n k|ltzt %

  3923.29.00 ––cGo Knfli6sx¿sf] df]n k|ltzt %

  –sfjf{Oh -rf]of OToflb a'gL df]x|]sf] 7"nf] af]tn_, af]tnx¿ ˆnf‚sx¿ ƒ To‚t} ;fdfgx¿M

  3923.30.10 ––k]6 af]tn -af]tn lk|kmd{_ df]n k|ltzt %

  3923.30.90 ––cGo df]n k|ltzt %

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Page 74: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

 3923.50.00 –kf}nf] jf j'hf]x¿ -‚6f]k;{_,

9sgLx¿ -ln8†;_, lasf{x¿ -SofK;_ ƒ cGo aGb ug]{ ;fdu|Lx¿ -Snf]h;{_

df]n k|ltzt %

  3923.90.00 –cGo df]n k|ltzt %

39.24 Knfli6ssf ef]hgkfqx¿ -6]a'n–j]oƒ_, efG;fsf kfs pksƒ0fx¿ -lsr]g j]oƒ_, cGo 3ƒfof;L ;fdfgx¿ ƒ ;ƒ;kmfO{ ;DjGwL -xfOh]lgs_ jf zf}r ƒ >[Ëfƒ -6†jfOn]6_ sf ;dfgx¿

–6]j'nsf ef]hgkfqx¿ -6]j'nj]oƒ_, efG;fsf kfs pksƒ0fx¿ -lsr]gj]oƒ_M

3924.10.10 ––aRrfnfO{ b'w v'jfpg] jf]tn

df]n k|ltzt %

3924.10.20 ––d]nfdfOgsf efF8f df]n k|ltzt %

3924.10.90 ––cGo df]n k|ltzt %

3924.90.00 –cGo df]n k|ltzt %

39.25 cGoq gkƒ]sf] sdL{sf Knfli6ssf Hofjnx¿ -ljN8;{ j]oƒ_

3925.10.00 –#)) ln= eGbf j9L Ifdtfsf lƒhe{†jfo;{ 6†ofÍ;, tƒn kbfy{ ƒfVg] a8fa8f ef8f -Eof6†;_ ƒ To‚t} sG6]gƒx¿

df]n k|ltzt %

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Page 75: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

3925.20.00 –9f]sfx¿, em†ofnx¿ ƒ ltgsf km|]d-rf}sf];x¿_ ƒ 9f]sfsf ;+3fƒx¿

df]n k|ltzt %

3925.30.00 –;6ƒ-skf6_ x¿, em†ofnsf lemnldn kbf{x¿ -e]g]l;og ANof08; ;d]t_ ƒ To‚t} ;fdfgx¿ ƒ ltgsf cjoj -kf6{;_ x¿

df]n k|ltzt %

3925.90.00 –cGo df]n k|ltzt %

39.26 Knfli6ssf cGo ;fdfu|Lx¿ ƒ zLif{s #(=)! b]lv #(=! ;Ddsf cGo kbfy{x¿sf ;fdfgx¿„

3926.10.00 –sfof{no jf ljBfnosf cfk"tL{x¿ -;KnfOh_

df]n k|ltzt %

  3926.20.00 –klƒwfg ;fdu|Lx¿-n'ufkmf6f] ƒ ;xfos klƒwfg ;fdu|Lx¿ -Snf]lbª PS;];lƒh_ -kGhf Unf]e†;, ld6]G; -j'9Lcf}nf PsftLƒ c? rfƒcf]6f cf}nf Ps}7fp csf]{ltƒ 9fSg] uƒL tofƒ uƒ]sf] k~hfx¿_ ƒ cf}nfx¿ v'n} ƒxg] vfnsf k~hfx¿ -ld6†;_ ;d]t

df]n k|ltzt %

3926.30.00 kmlg{rƒsf sfprx¿sf lkml6Ëx¿, pksƒ0f, kf6{k'hf{ h‚tf ;fdfgx¿ jf o‚t} ;fdfgx¿

df]n k|ltzt %

3926.40.00 n3' k|ltdfx¿ -‚6†of6†o"6†;_ df]n k|ltzt %

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Page 76: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

–cGo

3926.90.90 ––cGo df]n k|ltzt %

68.02 lzif{s ^*=)! sf j‚t'x¿ jfx]ssf ‚dfƒs jf lgdf{0fsf] nflu tofƒ uƒ]sf 9'+uf -‚n]6 jfx]s_ ƒ ltgsf ;dfgx¿, lk|i7 ;fdu|L-JoflsË_ ePsf] jf gePsf] k|s[lts 9'+uf -‚n]6 ;lxt_ sf ;+udd{ƒsf 7f]; bfgf-df]Hofs So'J;_ ƒ o‚t} ;dfgf k|fs[lts 9'+uf -‚n]6 ;lxt_ sf s[ltd ?kn] ƒ+ufOPsf bfgfx¿ ƒf]8f, luvf{, 6'qmx¿ ƒ w'nf] -‚n]6 ;lxt_

  –r]K6f] jf ;dtn ;tx ePsf] ;fdfGo ?kn] sfl6Psf] jf lrƒ]sf] cGo ‚dfƒs jf lgdf{0fsf] nflu tofƒ ulƒPsf] 9+'uf ƒ ltgsf j‚t'x¿M

  6802.21.00 ––;+udd{ƒ, ;ƒGw kTyƒ -6«feƒ6fOg_ ƒ kTylƒnf] kbfy{ -cnfjfi6ƒ_

df]n k|ltzt %

  6802.23.00 ––kTyƒ jf r§fg -u|]gfO6_ df]n k|ltzt !%

  6802.29.00 ––cGo 9'Ëfx¿ df]n k|ltzt %

  –cGo M

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Page 77: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  6802.91.00 ––;+udd{ƒ, ;ƒGw« kTyƒ -6«feƒ6fOg_ ƒ kTylƒnf] kbfy{ -cnfjfi6ƒ_

df]n k|ltzt %

  6802.92.00 ––cGo r'gbfƒ 9'+uf df]n k|ltzt %

  6802.93.00 ––kTyƒ jf r§fg -u|]gfO6_ df]n k|ltzt !%

  6802.99.00 ––cGo kTyƒx¿ df]n k|ltzt %

68.13 cfZdtGt' -P;j]i6;_, cGo vlgh tTjx¿ jf ;]No'nf]hsf cfwfƒsf, sk8f jf cGo kbfy{sf ;fy ;dfof]hg -sDjfOg_ eP jf gePsf] a]|s, Snr ƒ o‚t} ;dfgx¿sf nflu, h8fg gePsf –gf}6 dfpG6]G6_ 3if{0f kbfy{ jf ltgsf ;fdfgx¿ -h‚t}, rfFbƒ ƒf}n, kf6f -l‚6«k_, v08-;]Ud]06_, rSsf -l8‚s_, jf;;{, Kof8x¿_„

6813.20.00 –cZdtGt' -P;j]‚6;_ ePsf

df]n k|ltzt %

– cZdtGt' -P;j]‚6;_ gePsfM

6813.81.00 ––a|]s nfOlgË ƒ Kof8x¿ df]n k|ltzt %

6813.89.00 ––cGo df]n k|ltzt %

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Page 78: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

69.08 6NsfPsf] -Un]H8 uƒ]sf]_ df6f]sf ˆn]ux¿ ƒ k]leª, cu]gf] jf r'nf] jf leQfsf l +́+u6Lx¿Ù c‚tƒ -AoflsË_ df ePsf] jf gePsf] 6NsfPsf] l;+udd{ƒ ug]{ 7f]; bfgf kbfy{ ƒ o‚t} ;fdfgx¿„

  6908.10.00 –rfƒkf6] ePsf] jf gePsf] ;aeGbf 7"nf] ;txL If]qkmnnfO{ & ;]= ;L= eGbf sd nDjfOsf] e'hf ePsf] ju{leq ;dflji6 ug{ ;lsg] l´++u6Lx¿, bfgf kbfy{x¿ ƒ o‚t} ;fdfgx¿

df]n k|ltzt %

  6908.90.00 –cGo df]n k|ltzt %

70.03 cjzf]ifs, k|ltljDjLo jf ck|ltljDjLo tx -kq jf n]oƒ_ ePsf] jf gePsf], kftf -l;6†;_ jf k|f]kmfOn sf] ?kdf ePsf], c? s'g} lsl;dsf] sfd gulƒPsf], 9fn]sf] sf+r -sfi6 Unf;_ ƒ j]lNnt sf+r -ƒf]N8 Unf;_„

  –tfƒljlxg kftf M

  7003.12.00 ––;Dk"0f{ ?kdf ƒ+ufPsf] -a8L l606]8†_, ckfƒbzL{ kflƒPsf] -cf]kfl;kmfO8†_, ƒ+u r9fOPsf] -ˆNof‚8_ jf cjzf]ifs, k|ltljDjLo jf ck|ltljDjLo tx -n]oƒ_ ePsf]

df]n k|ltzt %

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Page 79: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7003.19.00 ––cGo df]n k|ltzt %

  7003.20.00 –tfƒ ePsf] kftf df]n k|ltzt %

  7003.30.00 –k|f]kmfOn df]n k|ltzt %

70.04 cjzf]ifs, k|ltljDjLo jf ck|ltljDjLo tx -n]oƒ_ ePsf] jf gePsf], tƒ cGo s'g} sfd gulƒPsf], kftf -l;6†;_ sf] ?kdf ePsf] tGSofPƒ agfOPsf] -8«g_ sf+r jf xfjfk'ms]ƒ jf UofF; eƒ]ƒ agfOPsf] -Anf]g_ sf+r„

  7004.20.00 –;Dk"0f{ ?kdf ƒ+ufPsf] -a8L l6G6]8†_, ckfƒbzL{ kflƒPsf] -cf]kfl;kmfO8_, ƒ+ur9fPsf] -ˆNof‚8_ jf cazf]ifs, k|ltljDjLo jf ck|ltljDjLo tx -n]oƒ_ ePsf]

df]n k|ltzt %

  7004.90.00 –cGo df]n k|ltzt %

70.05 cjzf]ifs, k|ltljDjLo jf ck|ltljDjLo tx -n]oƒ_ ePsf] jf gePsf], tƒ cGo lsl;daf6 s'g} sfd gePsf], kftf -l;6†;_ df ePsf] ˆnf]6 Unf; -sf+r_ ƒ ;tx 3lif{t -u|fp08_ jf rdsfOPsf] -kf]ln‚8_ sf+r„

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Page 80: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7005.10.00 –cjzf]ifs, k|ltljDjLo jf ck|ltljDjLo tx -n]oƒ_ ePsf], tfƒ–ljlxg -gg–jfo8{_ sf+r„

df]n k|ltzt %

  –cGo tfƒ ljlxg sf+r M

  7005.21.00 ––;Dk"0f{tM ƒ+ufPsf] -j8L l606]8_ cf]kfl;kmfO8, ˆNof‚8 jf d]ƒ]nL ;k]{m; u|fp08

df]n k|ltzt %

  7005.29.00 ––cGo df]n k|ltzt %

  7005.30.00 –tfƒ ePsf] sf+r df]n k|ltzt %

70.06 7006.00.00 zLif{s &)=)#, &)=) jf &)=)% sf sf+rx¿, lgx'ƒ]sf] -a]G6_, lsgfƒfsf] sfd uƒ]sf] -Ph jS8{_, vf]k]sf] -Ogu|]E8_, Kjfn kfƒ]sf] -l8«N8_, Ogfd]n nufPsf] jf cGo k|sfƒn] agfPsf] tƒ cGo kbfy{;+u hf]8L cfsfƒ glbPsf] jf h8fg guƒ]sf]„

df]n k|ltzt %

70.07 s8f agfPsf] jf k6lnt sf+r ePsf] ;'ƒlIft sf+r „

  –s8f agfPsf] -tflkt_ ;'ƒlIft sf+rM

  7007.11.00 ––uf8L, hxfh, cGtƒLIfofg jf ;jfƒLsf ;fwgdf ;dflji6 ug{ of]Uo cfsfƒ ƒ gfksf

df]n k|ltzt %

  7007.19.00 ––cGo df]n k|ltzt %

�0

Page 81: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –k6lnt ;'ƒlIft sf+r M

  7007.21.00 ––uf8L, hxfh, cGtƒLIfofg jf ;jfƒLsf ;fwgdf ;dflji6 ug{ of]Uo cfsfƒ ƒ gfksf]

df]n k|ltzt %

  7007.29.00 ––cGo df]n k|ltzt %

70.08 7008.00.00 sf+rsf] ax'leQLo cjƒf]ws OsfO -dlN6kn jfN8 OG;'n]l6ª o"lg6_„

df]n k|ltzt %

70.09 km«]d ePsf] jf gePsf] sf+rsf] P]gf, k5fl8sf] b[Zo b]lvg] P]gf ;d]t„

  7009.10.00 –uf8Lsf] k[i7b[Zo b]lvg] P]gf

df]n k|ltzt %

–cGo

7009.91.00 ––km|]d gxfn]sf] df]n k|ltzt %

7009.92.00 ––km|]d xfn]sf] df]n k|ltzt %

72.13 kmnfd jf cldl>t ‚kftsf -gg† PNjfo_ sf nfK;f ƒ 808Lx¿ -af;{ P08 ƒf}8†;_, tfkj]lnt-x6ƒf}N8_, c;dldt ?kn] a]lx«Psf] s'08nL -Sjfon_x¿„

  7213.10.00 –j]ng k|lqmof -ƒf]lnË k|f];];_ s} ;dodf pTkGg e+u'ƒLsƒ0f -O08]06];g_, w;f{x¿ -lƒA;_, vf+rx¿ -u|'E;_ jf cGo ljs[ltx¿ -l8kmf]d]{;g_ x¿ ePsf

k|=d]=6g ?=!))).–

�1

Page 82: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7213.20.00 –cGo lk|m sl6Ë ‚6Ln -;Nkmƒsf] dfqf a9L k|ltztdf ePsf] O‚kft ljz]if_ sf]

k|=d]=6g ?=!))).–

  ––! ld=ld= eGbf sd gfksf] Aof; ePsf] a[Qfsfƒ lto{sR5]b -qm; ;]S;g_ sf]M

  7213.91.10 ––– * ld=ld= ggf3]sf] k|=d]=6g ?=!))).–

  7213.91.90 –––cGo k|=d]=6g ?=!))).–

  7213.99.00 ––cGo k|=d]=6g ?=!))).–

72.14 u9]sf] -kmf]]H8{_, tfkj]lnt -x6ƒf]N8_, tfk slif{t -x6 8«g_ jf tfk jlxis[t -x6 PS‚6«8]8†_ afx]s cGo sfd gulƒPsf] kmnfd jf cldl>t -gg† PNjfo_ O‚kftsf cGo nfK;f -af;{_ 808L -ƒf}8_ x¿, j]]]ngls«of kl5 a6flƒPsf -l6†j‚6]8†_ o‚tf j‚t'x¿ ;d]t „

  7214.10.00 –u9]sf] -kmf]H8{_ -tftf] kfƒL lk6]ƒ agfPsf] _

k|=d]=6g ?=!))).–

�2

Page 83: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7214.20.00 –j]ng k|lqmof -ƒf]lnË k|f];];_ s} ;dodf pTkGg ePsf e+u'ƒLsƒ0f -O08]06];g_, w;f{x¿ -lƒA;_, vf+rx¿ -u|'E;_ jf cGo las[ltx¿ -l8kmf]d]{;G;_ ePsf jf j]ng lqmof -ƒf]lnË_ kl5 a6flƒPsf -l6«j‚6]8_M

k|=d]=6g ?=!))).–

  7214.30.00 –cGo, lk|m sl6Ë ‚6Ln -;Nkmƒsf] dfqf a9L k|ltztdf ePsf] O‚kft ljz]if_ sf]

k|=d]=6g ?=!)))

  –cGo M

  7214.91.00 ––rt'e'{hfs[lt -juf{sfƒ afx]s_ sf] lto{s klƒR5]b -s«;-;]S;g_ sf]

k|=d]=6g ?=!))).–

––cGo M

  7214.99.10 –––k'gj]{ng of]Uo (Rerollable) nfK;f ƒ 808L clwstd nDjfO{ !)) ld=ld= rf}8fO{ ^)) ld=ld= ƒ df]6fO{ % ld=ld= ƒ ;f] eGbf a9L ePsf]

k|=d]=6g ?=!))).–

  7214.99.90 –––cGo k|=d]=6g ?=!))).–

72.15 kmnfd jf cldl>t ‚kft -gg† PNjfo ‚6Ln_ sf cGo nfK;f 808Lx¿„

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Page 84: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7215.10.00 –lzt -lgld{t -sf]N8 kmf]D8{_ jf lzt–klƒis[t -sf]N8–lkmlg‚8_ afx]s cGo sfd gePsf], lk|m sl6Ë ‚6Ln -;Nkmƒsf] dfqf a9L k|ltztdf ePsf] O‚kft ljz]if_ sf]

k|=d]=6g ?=!))).–

  7215.50.00 –cGo, lzt -lgld{t -sf]N8 kmf]D8{_ jf lzt–klƒis[t sf]N8 lkmlg‚8_ afx]s cGo sfd gePsf

k|=d]=6g ?=!))).–

  7215.90.00 –cGo k|=d]=6g ?=!))).–

84.21 cks]lGb|t -;]lG6«ˆo'h]h_, cks]Gb|0f zf]if -;]lG6«ˆo'un 8«fo;{_ ;d]t, tƒn ƒ UofF; lglQsf lg‚kGbg -lkmN6lƒË_ jfklƒzf]wg -Ko'lƒlkmfOË_ oGqfjnL -dlzgƒL_ ƒ pksƒ0fx¿ -Pkƒ]6;_

–tƒn kby{sf] nflu lg‚kGbg-lkmN6lƒË_ jf klƒzf]wg -Ko"ƒLkmfË_ sf oGqfjnL pksƒ0fx¿ -d]lzgƒL P08 Pkƒ]6†;_

8421.23.00 ––O{G6ƒgn sDazg OlGhgsf] nflu n]t k]6«f]n lg‚oGbsx¿ -lkmN6;{_

df]n k|ltzt %

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Page 85: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

8421.31.00 ––OG6ƒgn sDj‚zg OlGhgsf] jfo' cGtu|x0f lg‚kGbsx¿-Og6]s Poƒ -lkmN6;{_

df]n k|ltzt %

84.43 Kn]6x¿, l;ln08ƒx¿ ƒ zLif{s *$=$@ sf 5kfO{sf cGo pkfbfgx¿åfƒf d'b|0f sfo{sf] nflu k|of]u x'g] 5fKg] -d'b|0f_ oGqfjnLÙ cGo d'b|0f oGqx¿, k|ltlnlk ptfg]{ oGqx¿, ƒ ˆofS; ug]{ oGqx¿, ;+of]lht ePsf jf gePsfÙ ltgsf cËx¿ ƒ ;xfos j‚t'x¿ -kf6†;{ P08 P;];lƒh_„

  –cGo d'b|sx¿, k|ltlnlk ptfg]{ oGqx¿ ƒ ˆofS; ug]{ oGqx¿Ù ;+of]hg ePsf jf gePsf M

  8443.31.00 ––d'b|0f ug]{, k|ltlnlk ptfg]{ jf ˆofS; k7fpg] dWo] b'O{ jf b'O{ eGbf a9L sfo{x¿ ;DkGg ug{ ;Sg] oGqx¿, ‚jrflnt cfFs8f k|zf]wg oGq jf ;+hfn -g]6js{_ df hf]8†g ;lsg] lsl;dsf

df]n k|ltzt !)

  8443.39.00 ––cGo df]n k|ltzt !)

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Page 86: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

84.72 cGo sfof{no oGqx¿ -clkm; dlzG;_ -pbfx0ft M x]S6f]u|fkm jf ‚6]]lG;n 8'lKns]]]]]l6Ë dlzgx¿, P8«]l;Ë dlzgx¿, c6f]Dofl6s AofÍgf]]6 l8‚k]G;ƒx¿, SjfOg;f}l6{Ë dlzgx¿ -d'b«f 5f+6†g] oGq_, SjfOg sfpl06Ë jf ¥oflkË dlzgx¿, k]lG;n zfk]{lgË dlzgx¿, kƒkmf]]ƒ]l6Ë jf ‚6†oflKnË dlzgx¿_„

  8472.90.00 –cGo df]n k|ltzt !%

84.79   o; efusf] cGoq pNn]v gePsf jf ;dfj]z gePsf, AolQmut sfo{ -Ogl8leh'cn kmÍ;G;_ ePsf oGqx¿ ƒ oflGqs ;flwqx¿ -d]sflgsn cKnfoG;];_„

 ––cGo M

  8479.89.90 –––cGo df]n k|ltzt !)

��

Page 87: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

84.81 gn -kfOk_ x¿, jflikq jf Ajfonƒsf] jfx†ofjƒ0f -Ajfonƒ z]n_, hnfzo -6}Í;_, Eof6x¿ jf o‚t} j‚t'x¿sf] nflu 6'6Lx¿ -6†ofK;, sf}S;_, eNex¿ ƒ o‚t} pksƒ0fx¿, k|];ƒ lƒ8†o'l;Ë eNe ƒ tfk ‚y}tsLo 9+un] lgolGqt -ydf]{‚6fl6snL sG6«f]N8_ eNex¿ ;d]t

8481.10.00 –k|];ƒ lƒ8†o'l;Ë eNex¿ df]n k|ltzt %

8481.20.00 –cf]lnof] xfO8«f]lns jf Go'Dofl6s 6«fG;ld;g lgldQsf eNex¿

df]n k|ltzt %

8481.30.00 –r]s-gg†lƒ6g{_ eNex¿ df]n k|ltzt %

8481.40.00 –;]lˆ6 jf lƒlnkm eNex¿ df]n k|ltzt %

–cGo pksƒ0fx¿ -cKnfoG;];_M

8481.80.90 ––cGo df]n k|ltzt %

85.07 rfƒkf6] -juf{sfƒ ;d]t_ ePsf] jf gePsf] ljB't ;+lrt ug]{ oGq -Ps'd'n]6ƒ_Ù ltgsf 5'6†ofpg] oGq -;]kƒ]6ƒ_ ;d]t„

  8507.10.00 –lki6g OlGhg hufpg k|of]u x'g] k|sfƒsf] ;L;f cDn -nL8–P;L8_

df]n k|ltzt !)

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Page 88: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8507.20.00 –cGo nL8 P;L8 Ps'd'n]6ƒ df]n k|ltzt !)

  8507.80.00 –cGo Ps'd'n]6ƒ df]n k|ltzt !)

85.11 ljB't OlUg;g jf ‚kfs{ OlUg;g jf sDk|];g OlUg;g OG6ƒgn sDj;g OlGhgsf] nflu ‚6fl6{Ë pksƒ0fx¿ -h‚t}–OlUg;g DofUg]6f];†, DofUg]6f] 8fOgfdf]h -r'DjsLo 8fOgfdf]_, OlUg;g Sjfon, ‚kfls{Ë Knu ƒ Unf] Knu, ‚6f6ƒ df]6ƒ_Ù h]g]ƒ]6ƒ -h‚t}–8fOgfdf, cN6ƒg]6;{_ ƒ o‚tf] OlGhgdf hf]8†g] s6 cfp6x¿„

  8511.10.00 –‚kfls{ª Knu df]n k|ltzt %

85.12 ljB'tsf] k|sfz lbg] jf ;"rgf lbg] pksƒ0fx¿ -zLif{s *%=#( sf ;fdfg afx]s_, ;fOsn jf df]6ƒ ;fOsndf k|of]u x'g] lj08 l‚qmg, jfOkƒ, l8k|mf]]i6ƒ ƒ 8]ldi6ƒ„

  8512.10.00 –;fOsndf k|of]u x'g] k|sfz jf b[li6;"rs cf}hfƒx¿

df]n k|ltzt %

  8512.20.00 –cGo k|sfz jf b[li6;"rs -leh'cn l;UglnË_ cf}hfƒx¿

df]n k|ltzt %

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Page 89: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8512.30.00 –Wjlg;"rs -;fp08 l;UglnË_ cf}hfƒx¿

df]n k|ltzt %

  8512.40.00 –lj08 l‚qmg ljkƒ, l8k«m]fi6ƒ ƒ 8]ldi6ƒ

df]n k|ltzt %

  8512.90.00 –kf6{k'hf{x¿ df]n k|ltzt %

85.17 6]lnkmf]g ;]6x¿, ;]n'nƒ ;+hfnx¿ jf cGo tfƒljlxg ;+hfnx¿sf nflu k|of]u x'g] 6]lnkmf]gx¿ ;d]tÙ WjgL, 5jL jf cGo cfFs8f k|;fƒ0f jf ;+u|x0f lgldQsf pksƒ0fx¿, tfƒ;lxt jf tfƒƒlxt ;+hfn -h‚t}M ‚yfgLo jf a[xt If]q ;+hfn -nf]sn cƒ jfO8 Plƒof g]6js{__ df ;+rfƒ ug{ k|of]u x'g] pksƒ0fx¿ ;d]t, zLif{s *$=$#, *%=@%, *%=@& jf *%=@* sf k|;fƒ0f jf ;+u|x0f pksƒ0fx¿ afx]s„

df]n k|ltzt %

  –WjgL, 5jL jf cGo cfFs8f k|;fƒ0f jf ;+u|x0f lgldQsf pksƒ0fx¿, tfƒ;lxt jf tfƒƒlxt ;+hfn -h‚t} M ‚yfgLo jf a[xt If]q ;+hfn -nf]sn cƒ jfO8 Plƒof g]6js{__ df ;+rfƒ ug{ k|of]u x'g] pksƒ0fx¿ ;d]t„

  8517.61.00 ––cfwfƒ ‚yfgx¿ -a]; ‚6]zG;_

df]n k|ltzt %

��

Page 90: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8517.62.00 ––WjgL, 5jL jf cGo cfFs8fnfO{ ;+u|x0f ug]{ klƒjt{g ug]{ ƒ k|;fƒ0f jf k'g?Tkfbg ug]{ oGqx¿, ‚jLrLË ƒ ƒfpl6Ë pksƒ0fx¿ ;d]t

df]n k|ltzt %

  8517.69.00 ––cGo df]n k|ltzt %

  8517.70.00 –cËx¿ -kf6{;_ df]n k|ltzt %

85.18 ;"IdWjgL jfxs-dfOqmf]kmf]]g_ x¿ ƒ To; lgldQsf wfƒsx¿ -‚6of08;_Ù ;+nUgs -OgSnf]hƒ_ df cfƒf]lkt -dfp06]8†_ eP jf gePsf Wjlg lj‚tfƒs oGqx¿ -nfp8† ‚kLs;{_Ù ;'IdWjlg jfxs -dfOqmf]kmf]g_ ;lDdlnt -sDjfO08_ ePsf] jf gePsf] s0f{ >j0foGq -x]8 kmf]g_ x¿ tyf s0f{ >j0foGq -Ooƒ kmf]g_ x¿, ƒ Ps ;"IdWjlgjfxs -dfOqmf]kmf]g_ tyf Ps jf Ps eGbf a9L Wjlg lj‚tfƒs oGq -nfp8‚kLsƒ_ x¿ ePsf ;d'Rro -;]6_ x¿Ù >Aofj[lQ j}B'lts lj‚tfƒs -cl8of] lk|mSj]G;LOn]lS6«sPlDKnkmfoƒ_ x¿Ù j}B'lts WjgL k|jWb{s oGq -On]lS6«s ;fp08 PDKnLkmfoƒ_ sf ;d'Rrox¿ -;]6†;_

�0

Page 91: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8518.10.00 –dfOqmf]kmf]]g ƒ ltgsf c8];fx¿

df]n k|ltzt %

  –a§fleq c8†ofOPsf jf gc8†ofOPsf nfp8 l‚ksƒx¿M

  8518.29.00 ––cGo df]n k|ltzt %

85.23 l8‚sx¿, 6]kx¿, ;'ul7t cj‚yfsf jfikLsƒ0f gx'g] -;f]ln8–‚6]6 gg†–ef]nf6fOn_ ;+ro pksƒ0fx¿, æ‚df6{ sf8{x¿Æ ƒ WjgL jf cGo k|j[lQnfO{ clen]vg ug{ lgldQsf cGo dfWod, clen]vg ulƒPsf jf gulƒPsf l8‚s pTkfbgsf nflu k|of]u x'g] Dofl6«;x¿ ƒ dfi6ƒx¿, tƒ efu #& sf pTkfbgx¿ afx]s„

  –r'DjsLo dfWodM

  8523.29.00 ––cGoM df]n k|ltzt %

  –rfIf'ifLo -clK6sn_ dfWodM

  8523.41.00 ––ƒ]s8{ gulƒPsf] df]n k|ltzt %

  8523.49.00 ––cGo df]n k|ltzt %

  –cw{;+jfxs -;]ldsG8S6ƒ_ dfWodM

�1

Page 92: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8523.51.00 ––;'ul7t cj‚yfsf jfikLsƒ0f gx'g] -;f]ln8–‚6]6 gg†–ef]nf6fOn_ ;+ro pksƒ0fx¿

df]n k|ltzt %

  8523.52.00 ––æ‚df6{ sf8{x¿Æ df]n k|ltzt %

  8523.59.00 ––cGo df]n k|ltzt %

  –cGo

8523.80.10 ––;ˆ6j]oƒx¿ df]n k|ltzt %

8523.80.90 ––cGo df]n k|ltzt %

85.25 ;+u|x0f pksƒ0f -lƒ;]K;g P]kƒ]6;_ jf Wjlg clen]vg -;fp08 lƒsl8{Ë_ jf k'g?Tkfbg -lƒk|f]8†o"l;Ë_ pksƒ0f-P]kƒ]6;_ ;dflji6 eP jf gePsf], ƒ]l8of] k|;fƒ0f -ƒ]l8of]–a|f]8sfl‚6Ë_ jf 6]lnlehg lgldQsf k|;fƒ0f pksƒ0f -6«fG;ld;g Pkƒ]6;_Ù 6]lnlehg Sofdƒfx¿Ù l8lh6n Sofdƒfx¿ ƒ lel8of] Sofdƒf–lƒs8{;{„

  8525.60.00 –;+u|x0f pksƒ0f -lƒ;]K;g Pkƒ]6;†_ ;dflji6 6«fG;ld;g pksƒ0fx¿

df]n k|ltzt %

  8525.80.00 –6]lnlehg Sofdƒfx¿, l8lh6n Sofdƒfx¿ ƒ lel8of] Sofdƒf lƒs8{ƒx¿ -lel8of] Sofdƒf ƒ]s8{;{_

df]n k|ltzt %

�2

Page 93: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.28 ƒ]l8of] k|;fƒ0f-a|f]8sf‚6_ u|fxsx¿ -lƒl;e;{_ cyjf Wjlg jf lel8of] clen]vg -lƒsl8{Ë_ jf k'g?Tkfbg lƒk|f]8†o"l;Ë_ pksƒ0fx¿ -P]kƒ]6;_ ;dflji6 -Ogsƒkf]ƒ]l6Ë_ ePsf jf gePsf, 6]lnlehg lgldQsf ;+u|x0f -lƒ;]K;g_ pksƒ0f -P]kƒ]6;_Ù 6]lnlehg ;+u|x0f pksƒ0fx¿ ;dflji6 gePsf df]lg6ƒx¿ -kƒLljIfsx¿_ ƒ k|f]h]S6ƒ -k|If]lkq_ x¿„

  –k|f]h]S6ƒ -k|If]lkq_ x¿M

  8528.61.00 ––zLif{s *$=&! sf] ‚jrflnt cfFs8f k|zf]wg k|0ffnLdf k"0f{?kdf jf d'Vo?kdf k|of]u x'g] lsl;dsf]

df]n k|ltzt !)

  –ƒ]l8of] a|f]8sfi6 lƒl;eƒx¿ jf WjgL jf b[io clen]vg jf k'g?Tkfbg pksƒ0fx¿ ;dfj]z ePsf jf gePsf 6]lnlehg lgldQsf ;+u|x0f pksƒ0fx¿M

––cGo ƒ+lug

  8528.72.10 –––cgP;]DaN8 cj‚yfsf df]n k|ltzt !)

��

Page 94: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8528.72.90 –––cGo-tofƒL 6]nLlehg_ df]n k|ltzt !)

85.29 zLif{s *%=@% b]lv *%=@* ;Ddsf pksƒ0fx¿sf] nflu k"0f{tof jf d'Votof k|of]uof]Uo kf6{k"hf{x¿„

  –cGo M

  8529.90.10 ––6]lnlehg lƒl;eƒsf df]n k|ltzt !)

85.31 zLif{s *%=!@ jf *%=#) afx]ssf ljB'tLo Wjlg jf b[Zo ;"rs pksƒ0fx¿ -h‚t}–306L, ;fOƒg, O+l8s]6ƒ Kofg]n, rf]ƒ 306L -ju{nƒ Pnfd{_ jf cfunflusf] 306L-kmfoƒ cnfd{_„

  8531.20.00 –tƒn ‚kml6s ;fdfu|L-Pn=;L=8L=_ jf k|sfz Oldl6ª 8fof]8†; -Pn=O=8L=_ ;dflji6 Ol08s]6ƒ Kofg]n

df]n k|ltzt 10

  8531.90.00 –kf6{k'hf{x¿ df]n k|ltzt 10

85.32 l‚yƒ EoflƒPjn ƒ ldnfpg x'g] ljB'tLo ;Gwflƒq -Sofkfl;6ƒ_ -lk|–;]6_„

��

Page 95: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8532.10.00 –%).^) xh{ ;ls{6sf] k|of]usf] nflu tofƒ ulƒPsf] l‚yƒ ;Gwflƒq -Sofkfl;6ƒ_ ƒ )=% s]=efƒ -kfjƒ Sofkfl;6ƒ_ eGbf sd Ifdtf gePsf] lƒPS6Le zlQm ;+rfng ug{ ;Sg] ePsf]

df]n k|ltzt 10

  –cGo l‚yƒ ;Gwflƒq -Sofkfl;6ƒ_M

  8532.21.00 ––6†ofG6fnd df]n k|ltzt !)

  8532.22.00 ––cfNd'lgod On]S6«f]nfOl6s

df]n k|ltzt !)

  8532.23.00 ––;]ƒflds 8fOO{n]lS6«s, l;Ën n]oƒ

df]n k|ltzt !)

  8532.24.00 ––;]ƒflds 8fOO{n]lS6«s, dlN6n]oƒ

df]n k|ltzt !)

  8532.25.00 ––sfuh jf Knfli6ssf] 8fOO{n]lS6«s

df]n k|ltzt !)

  8532.29.00 ––cGo df]n k|ltzt !)

  8532.30.00 –EoflƒPjn jf P8hi6]jn -ldnfpg x'g]_ -lk|–;]6_ Sofkfl;6ƒ

df]n k|ltzt !)

  8532.90.00 –kf6{k'hf{x¿ df]n k|ltzt !)

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Page 96: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.33 ljB't k|ltƒf]ws -ƒ]l;i6ƒ_ -lƒof]‚6†of6† ƒ kf]6]GzLof]ld6ƒ ;d]t_, tfk k|ltƒf]ws afx]s„

  8533.10.00 –l‚yƒ sfa{g k|ltƒf]ws, sDkf]lh;g jf lkmNd h‚tf

df]n k|ltzt !)

  –cGo l‚yƒk|ltƒf]wsM

  8533.21.00 ––@) af6 ;Ddsf] zlQm ;+rfng Ifdtfsf nflu

df]n k|ltzt !)

  8533.29.00 ––cGo df]n k|ltzt !)

  –tfƒ hf]l8Psf] 36a9 x'g] -EoflƒPjn_ k|ltƒf]ws, lƒof]‚6†of6†; ƒ kf]6]GzLof]ld6ƒM

  8533.31.00 ––@) af6 ;Ddsf] zlQm ;+rfng Ifdtfsf nflu

df]n k|ltzt !)

  8533.39.00 ––cGo df]n k|ltzt !)

  8533.40.00 –cGo 36a9 x'g] k|ltƒf]ws, lƒof]i6†of6†; ƒ kf]6]GzLof]ld6ƒ ;d]t

df]n k|ltzt !)

  8533.90.00 –kf6{k'hf{x¿ df]n k|ltzt !)

85.34 8534.00.00 lk|G6]8 ;ls{6 -5flkPsf klƒkyx¿_„

df]n k|ltzt !)

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Page 97: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.36 !))) ef]N6;Ddsf] ef]N6]h ePsf] jfNg] lgefpg] -‚jLlrª_ jf ljB'tLo klƒkysf] nflu jf ljB't klƒkydf jf ;+u hf]8†gsf] nflu rflxg] j}B'lts pksƒ0fx¿ -h‚t}, ‚jLr, lƒn], ˆo"h, ;h{ ;k|];ƒ, Knu, ;s]6, NofDk–xf]N8ƒ ƒ cGo ;+of]hsx¿ -sg]S6;{_ hS;g aS;];_Ù rfIf'ifLo tGt'x¿ -clK6sn kmfOj;{_, rfIf'ifLo tGt'sf d'Ýf jf df]6f tfƒx¿ lgldQsf ;+of]hsx¿ -sg]S6;{_„

  8536.50.00 –cGo ‚jLrx¿ df]n k|ltzt !%

  –NofDk xf]N8ƒ, Knu ƒ ;s]6x¿ M

  8536.69.00 ––cGo df]n k|ltzt !%

  8536.90.00 –cGo pksƒ0fx¿ df]n k|ltzt !%

85.40 tftf], rL;f] Sofyf]8 jf kmf]]6f]Sofyf]]8 eNe;† ƒ 6†o"a;† -h‚t}–Eofs'd jf e]kf]ƒ jf UofF; lkmN8 eNe ƒ 6†o"a, ds{ƒL cfs{ ƒ]S6LkmfOª eNe ƒ 6†o"a, Sofyf]8 ƒ] 6†o"a, 6]lnlehg Sofdƒf 6†o"a_.

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Page 98: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –Sofyf]8–ƒ], 6]lnlehg lkSrƒ 6†o"a, lel8of] dlg6ƒ Sofyf]8 ƒ] 6†o"a ;d]tM

  8540.11.00 ––ƒ+uLg df]n k|ltzt %

85.44 ljB't?4 -OG;'n]6]8_, -Ogfd]n nufPsf] jf Pgf]8fOh ;d]t_, tfƒ-jfoƒ_, s]a'n -sf]–PS;]n s]a'n ;d]t_ ƒ sg]S6ƒ;+u hf]l8Psf] jf ghf]l8Psf] cGo OG;'n]6]8 sG8S6ƒÙ clK6sn kmfOaƒ s]a''n, tfƒ, ljB't s08S6ƒ jf sg]S6ƒ hf]8]sf] jf ghf]8]sf] k|To]s 9flsPsf ƒ]zfx¿ -lzb†8 kmfOaƒ_ af6 ag]sf] tfƒ„

  –!))) ef]N6;Ddsf] nflu cGo On]lS6«s s08S6ƒx¿M

  8544.42.00 ––sg]S6ƒ;+u hf]l8Psf df]n k|ltzt !%

  8544.49.00 ––cGo df]n k|ltzt !%

  8544.70.00 –clK6sn kmfOjƒ s]j'n df]n k|ltzt !)

87.02 8«fOeƒ ;d]t !) jf ;f] eGbf a9L ofq'x¿ af]Sg] df]6ƒ uf8Lx¿.

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Page 99: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –sDk|];g–OlUg;g OG6ƒgn sDa;g lki6f]g OlGhg -l8h]n jf c4{ l8h]n_ ePsf]M

  8702.10.10 ––a;x¿ -@^ l;6 ƒ ;f] eGbf a9Lsf]]_

df]n k|ltzt %

  8702.10.20 ––ldlga;x¿ -!% b]lv @% ;Dd ;L6 ePsf]]_

df]n k|ltzt=#%

  8702.10.30 ––dfOqmf] a;x¿ -!! b]lv !$ ;Dd ;L6 ePsf]_

df]n k|ltzt %%

  8702.10.90 ––hLk, sfƒ ƒ Eofgx¿ df]n k|ltzt ^)

–cGo

  8702.90.10 ––a;x¿ -@^ l;6 ƒ ;f] eGbf a9Lsf]]_

df]n k|ltzt %

  8702.90.20 ––ldlga;x¿ -!% b]lv @% ;Dd ;L6 ePsf]]_

df]n k|ltzt #%

  8702.90.30 ––dfOqmf] a;x¿ -!! b]lv !$ ;Dd ;L6 ePsf]_

df]n k|ltzt %%

  8702.90.90 ––hLk sfƒ ƒ Eofgx¿ df]n k|ltzt ^)

87.03 d"ntM dflg;sf] oftfoftsf] nflu ag]sf df]6ƒ sfƒx¿ ƒ cGo df]6ƒ uf8Lx¿ -zLif{s *&=)@ afx]ssf_, ‚6];g jfu]g ƒ ƒ];Lª sfƒ ;d]t„

  –d"ntM lxp+df ofqf ug{sf nflu ag]sf uf8Lx¿ uNkm sfƒ ƒ o‚t} uf8Lx¿M

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Page 100: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8703.10.10 ––d"ntM lxp+df ofqf ug{sf nflu ag]sf uf8Lx¿

df]n k|ltzt ^)

  8703.10.90 ––cGo df]n k|ltzt ^)

–‚kfs{ OUgL;g OG6ƒgn sDj‚rg ƒ]l;k|f]s]l6ª lk|‚6f]g Ol~hg ePsf cGo uf8Lx¿

––l;ln08ƒ Ifdtf !))) ;L=;L= ggf3]sf]

  8703.21.10 –––tLg kf+u|] uf8Lx¿ -c6f]lƒS;f_

df]n k|ltzt %%

  8703.21.90 –––cGo df]n k|ltzt ^)

  8703.22.00 ––l;ln08ƒ Ifdtf !,))) ;L=;L= gf3]sf] tƒ !,%)) ;L=;L= ggf3]sf]

df]n k|ltzt ^)

  8703.23.00 ––l;ln08ƒ Ifdtf !,%)) ;L=;L= gf3]sf] tƒ #,))) ;L=;L= ggf3]sf]

df]n k|ltzt ^)

  8703.24.00 ––l;ln08ƒ Ifdtf #,))) ;L=;L= gf3]sf]

df]n k|ltzt ^)

–sDk|]zg OUgL;g OG6ƒgn sDj‚rg lk|‚6f]g Ol~hg -l8h]n jf cw{l8h]n_ ePsf cGo uf8Lx¿

  8703.31.00 ––l;ln08ƒ Ifdtf !,%)) ;L=;L= ggf3]sf]

df]n k|ltzt ^)

100

Page 101: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8703.32.00 ––l;ln08ƒ Ifdtf !,%)) ;L=;L= gf3]sf] tƒ @,%)) ;L=;L= ggf3]sf]

df]n k|ltzt ^)

  8703.33.00 ––l;ln08ƒ Ifdtf @,%)) ;L=;L= gf3]sf]

df]n k|ltzt ^)

  –cGo

8703.90.90 ––cGo df]n k|ltzt ^)

87.04 j‚t' jf ;fdfgx¿ 9'jfgLsf] k|of]usf cGo df]6ƒ uf8Lx¿„

  8704.10.00 –ƒfhdfu{ aflxƒsf] k|of]usf nflu lgld{t 8Dkƒx¿

df]n k|ltzt %

  –cGo, s+k]|;g OlUg;g OG6ƒgn sDa;g lki6f]g OlGhg -8Lh]n jf cw{ l8h]n_ ePsfM

  ––afxgsf] s"n tf}n -hL=eL=8An'=_ % 6g ggf3]sf] M

  8704.21.10 –––d"nt ;fdfgsf] cf];fƒ k;fƒ ug]{ 8«fOeƒ ;lxt @ hgf eGbf a9L dflg;sf] oftfoftsf] nflu tofƒ ;d]t ePsf 8an Sofa lksck uf8L

df]n k|ltzt ^)

101

Page 102: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8704.21.20.10 –––d"nt ;fdfgsf] cf];fƒ k;fƒ ug]{ 8«fOeƒ ;lxt @ ;L6 ePsf] l;+un Sofa lksck uf8L

df]n k|ltzt %)

  8704.21.20.20 –––8]lneƒL Eofg df]n k|ltzt #)

8704.21.90. –––cGo df]n k|ltzt %

  ––afxgsf] s"n tf}n -hL=eL=8An'_ % 6g gf3]sf]M

  8704.22.10 –––d"nt ;fdfgsf] cf];fƒ k;fƒ ug]{ 8«fOeƒ ;lxt @ hgf eGbf a9L dflg;sf] oftfoftsf] nflu tofƒ ;d]t ePsf 8an Sofa lksck uf8L

df]n k|ltzt ^)

  8704.22.90 –––cGo df]n k|ltzt %

  8704.23.00 ––afxgsf] s"n tf}n -hL= eL= 8An'_ @) 6g gf3]sf]

df]n k|ltzt %

  –cGo ‚kfs{–OlUg;g OG6ƒgn sDa;g lki6f]g OlGhg ePsf]M

  8704.31.00 ––8]lneƒL Eofg df]n k|ltzt #)

  8704.32.00 ––afxgsf] s"n tf}n hL=eL=8An'_ % 6g gf3]sf]

df]n k|ltzt %

  8704.90.00 –cGo df]n k|ltzt %

87.06 zLif{s *&=)! b]lv *&=)% ;Ddsf] df]6ƒ uf8Lsf nflu OlGhg;+u hf]l8Psf r]l;;„

102

Page 103: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8706.00.20 –ldlga;x¿ -!% b]lv @% ;Dd l;6 ePsf]_ sf

df]n k|ltzt #%

  8706.00.30 –dfOqmf]a;x¿ -!! b]lv !$ ;Dd l;6 ePsf]_ sf

df]n k|ltzt %%

  8706.00.40 –hLk sfƒ ƒ Eofgx¿sf df]n k|ltzt ^)

  8706.00.50 –ltg kf+u|] uf8Lx¿ -c6f]lƒS;f_ sf

df]n k|ltzt %%

  8706.00.60.10 –8jn Sofj lksck uf8Lx¿sf]

df]n k|ltzt ^)

  8706.00.60.20 –l;Ën Sofj lksck uf8Lx¿sf]

df]n k|ltzt %)

8706.00.60.30 ––8]lneƒL Eofgsf df]n k|ltzt #)

  8706.00.70 –ƒfhdfu{ aflxƒsf] k|of]usf nflu lgld{t 8Dkƒx¿sf

df]n k|ltzt %

8706.00.80 a;, 6«sx¿sf df]n k|ltzt %

  8706.00.90 –cGo df]n k|ltzt %

87.08 zLif{s *&=)! b]lv *&=)% sf df]6ƒ uf8Lsf kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿„

  8708.10.00 –aDkƒx¿ ƒ ltgsf kf6{k'hf{x¿

df]n k|ltzt %

  –uf8Lsf] d'Vo efu -a8L_ sf cGo kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿ -Sofj ;d]t_ M

  8708.21.00 ––;L6sf] ;'ƒIff k]6Lx¿ -;]ˆ6L ;L6 j]N6_

df]n k|ltzt %

10�

Page 104: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8708.29.00 ––cGo df]n k|ltzt %

  8708.30.00 –a|]sx¿ -ultƒf]ws_ ƒ ;xfos a|]sx¿Ù ltgsf kf6{k"hf{x¿

df]n k|ltzt %

  8708.40.00 –u]oƒ afs;x¿ ƒ ltgsf kf6{k"hf{x¿

df]n k|ltzt %

  8708.50.00 –cGo 6«fG;ld;g sDkf]g]G6;+u hf]8]sf] jf ghf]8]sf] l8kmƒ]G;Lon;+usf] 8«fOe PS;n ƒ gg8«fOleË PS;]nx¿Ù ltgsf kf6{k'hf{x¿

df]n k|ltzt %

  8708.70.00 –;8s kf+u|fx¿ -ƒf]8 lAxN;_ ƒ ltgsf kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt %

  8708.80.00 –;‚k]G;g k|0ffnLx¿ ƒ ltgsf kf6{k'hf{x¿ -zs–PAhf]j{ƒx¿ ;d]t_

df]n k|ltzt %

  –cGo kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿M

df]n k|ltzt %

  8708.91.00 ––ƒ]l8P6ƒ ƒ ltgsf kf6{k'hf{x¿

df]n k|ltzt %

  8708.92.00 ––;fOn]G;ƒ -dkmn;{_ ƒ PShi6 kfOkx¿Ù ltgsf kf6{k'hf{x¿

df]n k|ltzt %

  8708.93.00 ––Snr ƒ ltgsf kf6{k'hf{x¿

df]n k|ltzt %

10�

Page 105: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8708.94.00 ––‚6]lƒª kf+u|fx¿, ‚6]lƒª sf]nd -‚t+e_ ƒ ‚6]lƒª afs;x¿Ù ltgsf kf6{k'hf{x¿

df]n k|ltzt %

  8708.95.00 ––OGˆNof6ƒ k|0ffnL ePsf ;]ˆ6L PoƒAofux¿Ù ltgsf kf6{k'hf{x¿

df]n k|ltzt %

  8708.99.00 ––cGo df]n k|ltzt %

87.11 df]6ƒ;fOsnx¿ -df]k]8 ;lxt_ ƒ ;fO8 sfƒ ƒlxt jf ;lxt ;fOsndf ;xfos df]6ƒ h8fg uƒ]sf] ;fO8sfƒx¿„

  8711.10.00 –l;ln08ƒ Ifdtf %) ;L=;L= ggf3]sf] ƒ]l;k|f]s]l6ª OG6ƒgn sDa;g lki6f]g OlGhg

df]n k|ltzt $)

  8711.20.00 –l;ln08ƒ Ifdtf %) ;L=;L= gf3]sf] tƒ @%) ;L=;L= ggf3]sf] ƒ]l;k|f]s]l6ª OG6ƒgn sDa;g lki6f]g OlGhg

df]n k|ltzt $)

  8711.30.00 –l;ln08ƒ Ifdtf @%) ;L=;L= gf3]sf] tƒ %)) ;L=;L= ggf3]sf] ƒ]l;k|f]s]l6ª OG6ƒgn sDa;g lki6f]g OlGhg

df]n k|ltzt $)

10�

Page 106: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8711.40.00 –l;ln08ƒ Ifdtf %)) ;L=;L= gf3]sf] tƒ *)) ;L=;L= ggf3]sf] ƒ]l;k|f]s]l6ª OG6ƒgn sDa;g lki6f]g OlGhg

df]n k|ltzt $)

  8711.50.00 –l;ln08ƒ Ifdtf *)) ;L=;L= gf3]sf] ƒ]l;k|f]s]l6ª OG6ƒgn sDa;g lki6f]g OlGhg

df]n k|ltzt $)

  8711.90.00 –cGo df]n k|ltzt $)

87.14 zLif{s *&=!! b]lv *&=!# ;Ddsf] uf8Lx¿sf] kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿„

  8714.10.00 –df]6ƒ ;fOsn -df]k]8 ;d]t_ sf]

df]n k|ltzt %

  –cGo M df]n k|ltzt %

  8714.91.00 ––k||]md ƒ kmf]s{, ƒ ltgsf kf6{k"hf{x¿

df]n k|ltzt %

  8714.92.00 ––kf+u|fsf] ƒLdx¿ ƒ ‚kf]s -rSsfsf] k|To]s lqHofsfƒ aL+8, kf+u|f cf]x|fnf]df u'8†gaf6 ƒf]Sg] 808f_

df]n k|ltzt %

10�

Page 107: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8714.93.00 ––kf+u|fsf] efu -xa_, leƒfnf]df kfpbfg grfnL ultƒf]w ug]{ kf+u|fsf] efu -sf]i6ƒ a|]lsª xj_ ƒ kf+u|fsf] efusf] ultƒf]ws -xa a|]sƒ_ ƒ ‚jtGq rSsfsf] bf+t rSsf -‚k|f]s]]6 lAxn_

df]n k|ltzt %

  8714.94.00 ––ultƒf]ws -a|]|]S;†_, leƒfnf]df kfpbfg grfnL ultƒf]w ug]{ kfË|fsf] efu -sf]i6ƒ a|]lsª xj_ ƒ kfË|fsf] efusf] ultƒf]ws -xj a]|sƒ_ ;d]t, ƒ ltgsf kf6{k"hf{x¿

df]n k|ltzt %

  8714.95.00 ––sf7Lx¿ df]n k|ltzt %

  8714.96.00 ––k]8n ƒ qm]Í luoƒ, ltgsf kf6{k"hf{x¿

df]n k|ltzt %

  8714.99.90 –––cGo df]n k|ltzt %

90.10 of] efusf] cGoq pNn]v gePsf] jf ;dfj]z gePsf] t‚jLƒ ;DaGwL -rnlrq ;DaGwL ;d]t_ k|of]uzfnfx¿df k|of]u x'g] pksƒ0f ƒ cf}hfƒx¿Ù g]u]6f]‚sf]kÙ k|f]h]S;g ‚qmLg -k|If]ks kbf{_„

  9010.90.00 –kf6{k'hf{ ƒ ;xfos ;fdfgx¿

df]n k|ltzt !)

10�

Page 108: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

90.11 ;"Id kmf]]6f]u|fkmL - k m f ] ] 6 f ] d f Os | f ] u | f k m L _ , l;g]kmf]6f]dfOs|f]u|fkmL jf dfOs|f]k|f]h]S;g -;"Id k|If]k0f_ sf] nflu ;d]t ;+o'Qm rfIf'if ;"IdbzL{ oGqx¿ -sDkfp08 clK6sn dfOs|f]‚sf]k_„

  9011.10.00 – ‚ 6 L l ƒ o f ] ‚ s f ] l k s dfOqmf];sf]K;

df]n k|ltzt %

  9011.20.00 –;"Id kmf]]6f] lvRg] -kmf]]6f]]dfOqmf]u|fkmL_, ;"Id rnlrq lvRg] -l;g]kmf]6f]dfOs|f]u|fkmL_ jf ;"Id k|If]k0f -dfOqmf] k|f]h]S;g_ sf cGo ;"Id bz{s oGqx¿ -dfOqmf]‚sf]K;_

df]n k|ltzt %

  9011.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdfgx¿

df]n k|ltzt %

90.12 rfIf'if -clK6sn_ ;"Idbz{s o Gqx¿-d fOq m f ] ‚s f ] K; _ afx]ssf ;"Idbz{s oGqx¿Ù ljjlt{t pksƒ0fx¿ -l8ˆ|ofS;g Pkƒ]6;_„

  9012.10.00 –b'ƒjLIf0f oGqx¿ -dfOqmf]‚sf]K;_, clK6sn dfOqmf]‚sf]kx¿ afx]sÙ ljjt{g pksƒ0fx¿ -l8k|mofS;g Pkƒ]6;†_

df]n k|ltzt %

10�

Page 109: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  9012.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt %

90.17 lvRg], lrgf] nufpg], jf ul0ftLo lx;fj ug]{ cf}hfƒx¿ -h‚t}–lv+Rg] d]lzg, gS;f ptfg]{ oGq, k|f]6«ofS6ƒ, gS;fsf ;]6x¿, ‚nfO8† ?nx¿, l8‚s SofNs'n]6ƒ_Ù o; efudf cGoq gkƒ]sf], xftn] nDjfO{ gfKg] cf}hfƒx¿ -h‚t}–gfKg] 808L ƒ lkmQf jf dfOqmf]ld6ƒ, Soflnk;{_„

df]n k|ltzt %

  9017.20.00 –cGo lvRg], lrgf] nufpg] ƒ ul0ftLo lx;fj ug]{ cf}hfƒx¿

df]n k|ltzt %

  9017.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt %

90.26 Uof+; jf c? tƒn kbfy{sf k|jfx, tx, bjfj jf cGo ljljwtf -e]lƒojN;_ gfKg] jf kƒLIf0f ug]{ -h‚t}–k|jfxdfks, ;txdfks, Dofgf]dL6ƒ -xfjf jf jfiksf] bjfj gfKg] oGq_ tfkdfks_ cf}hfƒ ƒ pksƒ0fx¿, zLif{s ()=!$, ()=!%, ()=@* jf ()=#@ sf cf}hfƒ ƒ pksƒ0fx¿ afx]s„

  9026.10.00 –tƒnsf] k|jfx jf ;tx gfKg jf kƒLIf0f ug{sf] nflu

df]n k|ltzt %

10�

Page 110: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  9026.20.00 –bjfj gfKg jf kƒLIf0f ug{sf] nflu

df]n k|ltzt %

  9026.80.00 –cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt %

  9026.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt %

90.27 ef}lts jf ƒf;folgs l j Z n ] i f 0 f - h ‚ t } –w|'jLsƒ0fdfks -kf]nfƒL–ld6ƒ_, kƒfjt{dfks - l ƒ k | m o f S 6 f ] l d 6 ƒ _ , a0f{qmddfks -‚k]S6«f]– ld6ƒ, Uof+; jf w'jf+ ljZn]if0f ug]{ pksƒ0fx¿_ sf k|of]usf cf}hfƒx¿ ƒ pksƒ0fx¿Ù RofkRofk nfUg] -le‚sf]l;6L, l5b|tf -kf]ƒf]l;6L_, k|;fƒ0f -PS;kfG;g_ ;txsf] wfƒ0f–Ifdtf -;km]{]{; 6]G;g_ jf o‚t} gfKg] jf kƒLIf0f ug]{ cf}hfƒ ƒ oGqx¿Ù tfksf] dfqf, Wjlg jf k|sfzsf] gfk jf kƒLIf0f ug]{ cf}hfƒx¿ ƒ pksƒ0fx¿ -PS‚kf]hƒ dL6ƒ ;d]t_Ù ;"Idst{s-dfOqmf]6f]D;_„

  9027.20.00 –j0f{n]v -qmf]Sof6f]u|fkm_ ƒ ljB't† ;+ƒr0f ;DaGwL - O n ] S 6 « f ] k m f ] ] l ƒ l ; ; _ pksƒ0fx¿

df]n k|ltzt %

110

Page 111: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  9027.50.00 –rfIf'if ljsLƒ0f -o"=eL=, lelhjn, cfO= cfƒ=_ k|of]u ug]{ cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt %

  9027.80.00 –cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt %

90.30 cf ];Lnf ]‚sf ]k-bf ]ngbzL {_,‚k]S6«d -j0f{k6_ ljZn]ifs ƒ zLif{s ()=@* sf dfks -ld6ƒ_ afx]ssf ljB'tsf] dfqf gfKg] jf kƒLIf0f ug{sf] nflu k|of]u x'g] cGo cf}hfƒx¿ ƒ pksƒ0fx¿Ù cNkmf, la6f, ufdf, PS;–ƒ], sl‚ds-cGtlƒIf_ jf cGo cfof]gfOlhª -ljB't c0f'_ ljsLƒ0f -ƒ]8LP;g_ gfKg] jf kQf nufpg] cf}hfƒ ƒ pksƒ0fx¿„

  9030.40.00 –ljz]iftM b"ƒ;+rfƒsf] nflu lgld{t cGo cf}hfƒx¿ ƒ pksƒ0fx¿ -h‚t}–qm;–6sdL6ƒ, u]g ldhlƒË ug]{ cf}hfƒx¿, l8‚6f];{g ̂ ofS6ƒ ld6ƒ, ;f]kmf]]ld6ƒ_

df]n k|ltzt %

  9030.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt %

111

Page 112: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

b|i6Jo M–-!_ cGtMz'Ns bƒaGbLdf dfly h'g;'s} s'ƒf n]lvPsf] eP tfklg

PDa'n]G;, zj jfxg, ckfËtf ePsf JolQmn] k|of]u ug{ ldNg]ckfËtf ePsf JolQmn] k|of]u ug{ ldNg] k|of]u ug{ ldNg] uƒL agfO{Psf ‚s'6ƒ ƒ Aofl6«af6 rNg] 6]Dkf]sf] r]l;;df cGtMz'Ns nfUg] 5}g„

ckfËtf ePsf JolQmn] k|of]u ug]{ ‚s'6ƒ k}7fƒL jf ‚yfgLo vƒLb ubf{ ltƒ]sf] cGtMz'Ns To‚tf] ‚s'6ƒ oftfoft Joj‚yf sfof{nodf lghsf] gfddf btf{ ePsf] cj‚yfdf dlxnf, afnaflnsf tyf ;dfh sNof0f dGqfno jf ;DalGwt lhNnfsf] k|d'v lhNnf clwsfƒLsf] l;kmflƒ;df k}7fƒL ubf{ ltƒ]sf] cGtMz'Ns ;DalGwtk}7fƒL ubf{ ltƒ]sf] cGtMz'Ns ;DalGwt eG;fƒ sfof{noaf6 ƒ ‚yfgLo vƒLb ubf{ ltƒ]sf] cGtMz'Ns cfGtlƒs ƒfh‚j ljefuaf6 lkmtf{ ulƒg]5„

-@_ cfly{s jif{ @)^%÷^^ ;Dd vƒLb eO{ df}Hbftdf ƒx]sf cGtMz'Ns nfUg] ;jfƒL ;fwgx¿sf] cGtMz'Ns c;'n ug]{ k|lqmof cfly{s P]g, @)^% adf]lhd g} x'g]5„

-#_ s'g} klg dlbƒfsf] sS6]n uƒ]df pkzLif{s @@)^=))=$) adf]lhdsf] bƒaGbL nfUg]5„

-$_ &) o"=kL= zlQmsf] tofƒL dlbƒf pkzLif{s @@)&=!)=@) sf] ƒ]lS6kmfO8 l‚k|6 k|of]u uƒL dfq agfpg kfOg]5„

-%_ dfa{nsf] ‚yfgLo pTkfbgdf cGtMz'Ns nfUg] 5}g„

-^_ lghL u'06f, lem6L efƒL ;DaGwL ;"rgf cGtu{t k|fKt ;'ljwf cGtu{t eG;fƒ dx;'n 5'6df k}7fƒL ulƒPsf] JolQmut k|of]hgsf j‚t'x¿df cGtMz'Ns nfUg] 5}g„

-&_ df]6ƒ ;fOsnsf] ‚yfgLo pTkfbgdf krf; k|ltzt ƒ cGo ;jfƒL ;fwgsf] ‚yfgLo pTkfbgdf nfUg] cGtMz'Nsdf kRrL; k|ltzt 5'6 x'g]5„

112

Page 113: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-*_ ljB'tLo dfWodaf6 rNg] ;jfƒL ;fwgx¿df cGtMz'Ns nfUg] 5}g„

-(_ cf}Bf]lus gLlt, @)^& sf] cg';"rL–( df pNn]v ePsf clt cljsl;t If]qdf ‚yflkt ‚yfgLo kmnk"mndf cfwflƒt pBf]uaf6 pTkflbt a|f08Lsf] pTkfbgdf o; cGtMz'Ns bƒaGbL cg';fƒ nfUg] cGtMz'Nsdf c;L k|ltzt 5'6 x'g]5„

-!)_ cGtMz'Ns bƒaGbL k|of]hgsf] nflu lgwf{lƒt cf7 c+ssf] pkzLif{snfO{ tYofÍ k|of]hgsf] nflu dxflgb]{zsn] c+s yk ug{ ;Sg]5„

-!!_ cGtM z'Ns nfUg ;Sg] j‚t'x¿sf] JofVof tyf xfdf]{gfOH8 sf]8 tf]Sg] sfd cfjZostf cg';fƒ eG;fƒ ljefu;Fu kƒfdz{ lnO{ ljefun] ug{ ;Sg]5„

-!@_ dlbƒf, ljoƒ ƒ r'ƒf]6 k}7fƒLstf{ jf ;f] sf] ljqm]tf Ohfhtkqjfnfn] ljqmL ug]{ v'b|f d"No cfly{s jif{sf] z'?df ƒ d"No klƒjt{g ePsf] cj‚yfdf klƒjt{g x'gf;fy ;fj{hlgs ;"rgf k|sfzg uƒL hfgsfƒL uƒfpg' kg]{5„

-!#_ zLif{s *%=)& cGtu{t kg]{ ln8 Pl;8 Jof6«Lsf] cfGtlƒs pTkfbgdf cGtMz'Ns nfUg] 5}g„

-!$_ dlbƒfsf] cGtMz'Ns u0fgf ubf{ k|lt Pn= lk= ln6ƒ jf k|lt ln6ƒdWo] h'g a9L x'G5 ;f]xL bƒdf u0fgf uƒL c;'npkƒ ulƒg]5„

-!%_ xft] d]lzg tyf 3ƒ]n' k|ljlwaf6 pTkfbg ulƒg] l;Gs] rfprfp pBf]uaf6 pTkflbt -Ready to EatgePsf]_ sfFrf] j‚t'df cGtMz'Ns nfUg] 5}g„

-!^_ pBf]un] k}7fƒL ug]{ zLif{s &@=!# sf] pk–zLif{s &@!#=(!=!) sf] M. S. Wire Rod in Coil sRrf kbfy{df pBf]u ljefusf] l;kmlƒzdf cGtMz'Ns 5'6 lbOg]5„

11�

Page 114: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-!&_ rfnL; jf ;f]eGbf a9L ;L6 Ifdtfsf sDtLdf kfFr j6f a;x¿ ;fj{hlgs oftfoftdf ;~rfng ug]{ uƒL btf{ ePsf ;xsfƒL ;+‚yfx¿ tyf sDkgLx¿n] plNnlvt k|of]hgsf] nflu k}7fƒL ug]{ pQm Ifdtfsf tofƒL a; Pj+ ltgsf r]l;;x¿df cGtMz'Ns 5'6 lbOg]5„ To;ƒL k}7fƒL uƒ]sf ;jfƒL ;fwgx¿ k}7fƒL uƒ]sf] ldltn] bz jif{ gk'uL laqmL latƒ0f, gfd;fƒL jf s'g} lsl;dn] xs x‚tfGtƒ0f ug{ kfOg] 5}g„ bz jif{ gk'uL gfd;fƒL, laqmL jf s'g} lsl;dn] xs x‚tfGtƒ0f uƒ]df k|rlnt sfg'g adf]lhd k'ƒ} cGtMz'Ns nfUg]5„

cg';"rL-bkmf # ;Fu ;DalGwt_cGtMz'Ns b/aGbL

cfly{s P]g, @)&@zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

14.04 cGoq gkƒ]sf] jg‚klt

pTkfbg

  –cGoM

  1404.90.11 ––cw{tofƒL voƒ sTyf-sTyf

ƒ;_

k|lt lsnf]=

?=!).–

  1404.90.12 ––voƒ sTyf k|lt lsnf]=

?=!!%.–

16.01 1601.00.00 ;;]h ƒ df;', ckmn ƒ ƒutaf6

jg]sf] o‚t} pTkfbgÙ oL

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kbfy{„

df]n k|ltzt

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Page 115: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

16.02 tofƒL jf ;'ƒlIft df;', ckmn jf

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1602.10.00 –;d?kL klƒsfƒ df]n k|ltzt

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1602.20.00 –s'g} hgfjƒsf] sn]hf]sf] df]n k|ltzt

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–zLif{s )!=)% sf] rƒf

r'?ËLsf]M

1602.31.00 ––6sL{sf] df]n k|ltzt

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1602.32.00 ––Uofn'; 8f]d]li6s hftsf

rƒfx¿ -kmfpN;_ sf]

df]n k|ltzt

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1602.39.00 ––cGo df]n k|ltzt

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–;'u'ƒsf]

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1602.42.00 cuf8Lsf] lkmnf ƒ To;sf] 6'qmf df]n k|ltzt

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1602.49.00 ––cGo, ld>0f ;d]tsf] df]n k|ltzt

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1602.50.00 –rf}kfof -af]efOg_ lhjhGt'sf] df]n k|ltzt

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1602.90.00 –cGo, s'g} hgfjƒsf] ƒutsf]

klƒsfƒ ;d]t

df]n k|ltzt

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Page 116: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

16.03 1603.00.00 df;', df5f, qm'i6fl;og, df]n‚s

jf cGo hnLo Ogel6{a|]6sf]

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16.04 tofƒL ƒ ;'ƒlIft df5fÙ Sofleƒ

-df5fsf] km'n_ ƒ df5fsf] km'n

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-;A‚6LRo"6_

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1604.12.00 ––x]ƒË;† df]n k|ltzt

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;fl8{g]nf, ƒ la|;lnª

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Page 117: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

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k|lt‚yfksx¿

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16.05 tofƒL jf ;'ƒlIft qm'i6fl;oG;,

df]n‚s, ƒ cGO 9f8sf]

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hnrƒx¿„

1605.10.00 –u+u6f] df]n k|ltzt

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x¿

1605.21.00 ––xfjf gl5g]{ efF8f]df

gƒflvPsf]

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1605.40.00 –cGo s'i6fl;oG; df]n k|ltzt

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df]n‚s_ x¿M

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Page 118: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

1605.52.00 ––3'FuL -‚sfnf]k_ x¿ ƒfgL 3'FuL

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df]n k|ltzt

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1605.55.00 –– Snfd, sf]sn ƒ cfs{

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df]n k|ltzt

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1605.56.00 ––Snfd, sf]sn ƒ cfs{ ;]nx¿ df]n k|ltzt

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1605.58.00 ––z+v]lsƒf -‚g]n_ x¿, ;d'lGb|

z+v]lsƒf -;L ‚g]n_ x¿ jfx]s

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1605.59.00 ––cGo df]n k|ltzt

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Page 119: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

17.01 7f]; ?kdf pv' jf r'sGbƒ ƒ

ƒf;folgs tjƒaf6 z'4 ulƒPsf]

;'qmf]h -pv'sf] lrgL_

–ƒ+ufpg] ƒ ;'jf; ‚jfb cfpg]

kbfy{ gld;fPsf] sRrf lrgL

  1701.13.10 –––;Vvƒ -u'+8 ƒ e]nL;d]t_,

u'F8u§f -k}7fƒLdf dfq_

k|lt= SjLG6n=

?=().–

  ––pv'sf] cGo lrgLM

  1701.14.10 –––;Vvƒ -u'+8 ƒ e]nL;d]t_,

u'F8u§f -k}7fƒLdf dfq_

k|lt= SjLG6n=

?=().–

17.03 lrgL jfgpbf lg‚sg] lzƒf

jf pv'sf] ƒ;-6]df 5'jf v'bf]

;d]t_

  1703.10.00 –pv'sf] v'+bf] -df]nfl;;_ k|lt= SjLG6n=

?=%).–

  1703.90.00 –cGo k|lt= SjLG6n=

?=%).–

19.02 ‚k]u]6L, Dofsfƒf]gL, g"8N;, n;fg],

gf]sL, ƒflecf]nL, Sofg]nf]gL

s's'x¿ h‚tf ksfOPsf jf

gksfOPsf, -df;' jf cGo

kbfy{_ elƒPsf jf gelƒPsf

jf cGo lsl;daf6 tofƒ

kflƒPsf kfi6fsf klƒsfƒx¿Ù

tofƒ ulƒPsf] jf gulƒPsf]

s's'x¿„

11�

Page 120: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –gksfPsf] kf‚6f -d'5]sf]

lk7f]_, geƒ]sf] -gf}6 ‚6km]]8_ jf

cGo k|sfƒsf] tofƒL

  1902.11.00 ––k'mn xfn]sf] k|lt lsnf]=

?=&.%)

  1902.19.00 ––cGo k|lt lsnf]=

?=&.%)

  1902.20.00 –ksfPsf] jf gksfPsf] jf

cGo k|sfƒn] tofƒ uƒ]sf] eƒ]sf]

kf‚6f -d'5]sf] lk7f]_

k|lt lsnf]=

?=&.%)

  1902.30.00 –cGo kf‚6f -d'5]sf] lk7f]_ k|lt lsnf]=

?=&.%)

  1902.40.00 –s's' -pQƒL clk|msL vfB

kbfy{_

k|lt lsnf]=

?=&.%)

19.05 sf]sf] kƒ]sf] jf gkƒ]sf] kfpƒf]6L,

k]i6«L, s]s, la‚s'6 ƒ c? ƒf]6L

;DaGwL ;fdfgÙ sDo'lgod, j]km;{

-ksfPsf] ƒf]6L lasf]{sf] sfd ug]{,

cf}ifwL eg{ x'g] vfnL SofK;"n,

-PD6L Sof;]_ l;lnª j]kmo;{

-6fNg] ƒf]6L_, ƒfO; k]kƒ

-tf]km'', ddrf agfpg] lk7f]sf]

ƒf]6L h‚tf] kbfy{_ ƒ cGo o‚t}

pTkfbg„

  –cGoM

120

Page 121: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  1905.90.20 ––cfn' lrK; k|lt lsnf]

?= &.%)

20.09 lrgL xfn]sf] jf gxfn]sf], ‚k|L6

gxfn]sf] ƒ gs'xfPsf] kmnk"mnsf]

ƒ; -c+u'ƒsf] sf+rf] ƒ; ;d]t_ ƒ

jg‚klt ƒ;„

  –;'Gtnfsf] ƒ; -cf]ƒ]Gh h';_M

  2009.11.00 ––lxdLs[t -k|mf]]h]g_ k|lt ln6ƒ

?=$.%)

  2009.12.00 ––lxdLs[t gulƒPsf], j[Ifd"No

@) ggf3]sf]

k|lt ln6ƒ

?=$.%)

  2009.19.00 ––cGo k|lt ln6ƒ

?=$.%)

  –ef]u6] -kf]d]nf] ;d]t_ sf] ƒ;

-u|]kk|m'6 OGSn'l8Ë kf]d]nf] h";_ M

  2009.21.00 ––j[If d"No @) ggf3]sf] k|lt ln6ƒ

?=$.%)

  2009.29.00 ––cGo k|lt ln6ƒ

?=$.%)

  –cGo s'g} hlDjƒ hflt -l;6ƒ;_

sf] Psn kmnsf] ƒ;M

  2009.31.00 ––j[If d'No @) ggf3]sf] k|lt ln6ƒ

?=$.%)

  2009.39.00 ––cGo k|lt ln6ƒ

?=$.%)

121

Page 122: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –e'+Os6xƒsf] ƒ; -kfOg]kn

h";_M

  2009.41.00 ––j[If d'No @) eGbf a9L

gePsf]

k|lt ln6ƒ

?=$.%)

  2009.49.00 ––cGo k|lt ln6ƒ

?=$.%)

  2009.50.00 ––uf]ne]8fsf] ƒ; -6df6f] h";_ k|lt ln6ƒ

?=$.%)

  –c+u'ƒsf] ƒ; -u|]k h";_ -c+u'ƒsf]

sf+rf] ƒ;_ -u|]k di6_ ;d]tM

  2009.61.00 ––j[If d"No #) ggf3]sf] k|lt ln6ƒ

?=$.%)

  2009.69.00 ––cGo k|lt ln6ƒ

?=$.%)

  –‚ofpsf] ƒ; -Pk'n h";_ M

  2009.71.00 ––j[If d"No @) ggf3]sf] k|lt ln6ƒ

?=$.%)

  2009.79.00 ––cGo k|lt ln6ƒ

?=$.%)

  –cGo s'g} Pp6} kmnk"mn jf

jg‚kltsf] ƒ;M

  2009.81.00 ––q†mofga]ƒL -EoflS;lgod

Dofqmf]sfkf]{g, EoflS;lgod

clS;ss;, EoflS;lgod

lel6;–Ol8of_ sf] ƒ; -h';_

k|lt ln6ƒ

?=$.%)

  2009.89.00 ––cGo k|lt ln6ƒ

?=$.%)

122

Page 123: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2009.90.00 –ƒ;sf] ld>0f k|lt ln6ƒ

?=$.%)

21.06 cGoq gkƒ]sf] vfB kbfy{

–cGo

  2106.90.20 ;'tL{ƒlxt kfg d;nf k|lt lsnf]

?=#&%.–

  2106.90.60 s'ƒs'ƒ], s'ƒd'ƒ], lrhaN;, n]h, ƒ

To‚t} pTkfbg

k|lt lsnf]

?=&.%)

2106.90.70 ;"lt{ ƒlxt ;'ulGwt ;'kfƒL k|lt lsnf] ?

!#*.–

22.02 lrgL xfn]sf] jf u'lnof] uƒ]sf]

ƒ jf‚gf cfpg] ;'?lrsƒ kfgL,

k|fs[lts ƒ s[lqd vlgh kfgL ƒ

jfo' k|jflxt kfgL -Plƒ6]8_ ;d]t

ƒ zLif{s @)=)( sf] kmnk"mn ƒ

jg‚kltsf] ƒ; ;dfj]z gePsf]

cNsf]xn ƒlxt k]o kbfy{„

  2202.90.00 – cGo k|lt ln6ƒ

?=^.%)

22.03 2203.00.00 hf}af6 jg]sf] ljoƒ„ k|lt ln6ƒ

?=(*.–

22.04 tfhf c+u'ƒsf] jfOg ƒ

cNsf]xn xfnL ;'ƒlIft ulƒPsf]

-kmf]l6{kmfO8_ jfOg ;d]t lzif{s

@)=)( sf] jfx]s sfFrf] c+u'ƒsf]

ƒ;-u|]k d‚6_

  –‚kfls{ª jfOgM

12�

Page 124: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2204.10.10 ––!@ k|ltzt;Dd cNsf]xn

ePsf -k}7fƒLdf dfq_

k|lt ln6ƒ

?=@%).–

  2204.10.20 ––!@ b]lv !& k|ltzt;Dd

cNsf]xn ePsf

k|lt ln6ƒ

?=@%).–

  2204.10.30 ––!& k|ltzt eGbf a9L

cNsf]xn ePsf

k|lt ln6ƒ

?=@().–

   –cGo jfOgÙ sf+rf] c+u'ƒsf] ƒ;,

cNsf]xn xfn]ƒ s'x'g ƒf]s]sf] jf

9Lnf] uƒ]sf]M

  ––@ ln6ƒ jf sd hfg] ef+8f]df

ƒx]sf]M

  2204.21.10 –––!@ k|ltzt;Dd cNsf]xn

ePsf -k}7fƒLdf dfq_

k|lt ln6ƒ

?=@%).–

  2204.21.20 –––!@ b]lv !& k|ltzt;Dd

cNsf]xn ePsf

k|lt ln6ƒ

?=@%).–

  2204.21.30 –––!& k|ltzt eGbf a9L

cNsf]xn ePsf

k|lt ln6ƒ

?=@().–

––cGoM

  2204.29.10 –––!@ k|ltzt;Dd cNsf]xn

ePsf

k|lt ln6ƒ

?=@%).–

  2204.29.20 –––!@ b]lv !& k|ltzt;Dd

cNsf]xn ePsf

k|lt ln6ƒ

?=@%).–

  2204.29.30 –––!& k|ltzt eGbf a9L

cNsf]xn ePsf

k|lt ln6ƒ

?=@().–

12�

Page 125: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

2204.29.40 ‚jb]zdf lgld{t jfO{g -r'qf],

‚ofp ƒ P];]n'af6, lgld{t !@

k|ltzt;Dd cNsf]xnsf] dfqf

ePsf]_

k|lt ln6ƒ

?=^^.–

–cGo sf+rf] c+u'ƒsf] ƒ;M

  2204.30.10 ––!@ k|ltzt;Dd cNsf]xn

ePsf jfO{g -k}7fƒLdf dfq_

k|lt ln6ƒ

?=@%).–

  2204.30.20 ––!@ b]lv !& k|ltzt;Dd

cNsf]xn ePsf jfO{g

k|lt ln6ƒ

?=@%).–

  2204.30.30 ––!& k|ltzt eGbf a9L

cNsf]xn ePsf jfO{g

k|lt ln6ƒ

?=@().–

22.05 eƒdfpy ƒ jf‚gf cfpg] ;fƒ

jf ;'ulGwt jf]6 lj?jf ldl>t

tfhf c+u'ƒsf] cGo jfOg„

  –@ ln6ƒ jf sd hfg] ef8fdf

ƒx]sf]M

  2205.10.10 ––!@ k|ltzt;Dd cNsf]xn

ePsf -k}7fƒLdf dfq_

k|lt ln6ƒ

?=@%).–

  2205.10.20 ––!@ b]lv !& k|ltzt;Dd

cNsf]xn ePsf

k|lt ln6ƒ

?=@%).–

  2205.10.30 ––!& k|ltzt eGbf a9L

cNsf]xn ePsf

k|lt ln6ƒ

?=@().–

–cGoM

  2205.90.10 ––!@ k|ltzt;Dd cNsf]xn

ePsf -jfOg k}7fƒLdf dfq_

k|lt ln6ƒ

?=@%).–

2205.90.20 ––!@ b]lv !& k|ltzt;Dd

cNsf]xn ePsf

k|lt ln6ƒ

?=@%).–

12�

Page 126: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

2205.90.30 ––!& k|ltzt eGbf a9L

cNsf]xn ePsf

k|lt ln6ƒ

?=@().–

22.06 cGo s'xfPsf] -kmd]{06]8_ k]o

kbfy{x¿ -pbfxƒ0ftM ‚ofpaf6

ag]sf] ;fO8ƒ, gf;kftLaf6

ag]sf k]ƒL, s'xfPsf] dx ƒ kfgL

ldnfPsf] ld8_Ù cGoq gkƒ]sf

jf ;dfj]z gePsf s'xfPsf] k]o

kbfy{x¿ -kmd]{06]8† ljeƒ]h]h_

sf] ld>0f ƒ s'xfOPsf k]o

kbfy{x¿ -kmd]{06]8† ljeƒ]h]h_

tyf cdfƒs k]o kbfy{

-ggcNsf]xf]lns ljeƒ]h]h_

x¿sf] ld>0f„

  2206.00.10 ––5†ofË -sG6«L ljoƒ_ k|lt ln6ƒ

?=@).–

  2206.00.20 ––;]Dk]g, ;]ƒL, ld8, k]ƒL, ljb]zdf

pTkflbt ;fO8ƒ

k|lt ln6ƒ

?=@().–

2206.00.30 ––‚jb]zdf pTkflbt ;fO8ƒ k|lt ln6ƒ

?=!)).–

  2206.00.40 ––!& k|ltzteGbf a9L

cNsf]xn ePsf] hl8j'6L ldl>t

dlbƒf, sS6]n -cNsf]xlns÷

cNsf]xlns÷ gg†cNsf]xlns

ld>0f_ tyf cGo kmd]{06]8

dlbƒfx¿

k|lt ln6ƒ

?=@().–

12�

Page 127: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

2206.00.90 –cGo k|lt ln6ƒ

?=@().–

22.07 *) k|ltzt 3gTj cNsf]xn

zlQm jf ;f] eGbf dfly cNsf]xn

zlQm ePsf] cg†l8g]r8{ Oyfon

cNsf]xn ƒ h'g;'s} cNsf]xn

zlQm ePsf] l8g]r8{ OyfOn

cNsf]xn ƒ cGo l‚k|6

2207.10.10 –*) k|ltzt 3gTj cNsf]xn

zlQm jf ;f] eGbf dfly cNsf]xn

zlQm ePsf] cg†l8g]r8{ Oyfon

cNsf]xn

k|lt ln6ƒ

?=%).–

  2207.10.20 cfotgdf *) k|ltzt jf ;f]

eGbf a9L cNsf]xn ePsf

dlbƒfsf] sRrf kbfy{sf] ?kdf

k|of]u x'g] ƒ]lS6kmfO8 l‚k|6

k|lt ln6ƒ

?=%).–

2207.10.30 O{=Pg=P=-PS6«f Go'6«n cNsf]xn_ k|lt ln6ƒ

?=%).–

2207.10.40 PgxfO8«; Oyfgf]n -((

k|ltzteGbf a9L cNsf]xn

ePsf]_

k|lt ln6ƒ

?=^.–

 2207.20.00 –l8g]r8{ l‚k|6 -*) b]lv ((

k|ltzt;Dd cNsf]xn ePsf]_

k|lt ln6ƒ

?=!).–

12�

Page 128: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

22.08 *) k|ltzt eGbf sd 3gTj

cNsf]xn zlQm ePsf] cljs[t

-cgl8g]r8{_ Plyn cNsf]xnÙ

cƒv -l‚klƒ6†;_, dlbƒf -lns;{_

ƒ cGo dfbs -l‚klƒr'c;_

k]ox¿ -a]eƒ]h]h_„

–c+u'ƒsf] jfOg jf c+u'ƒ dfs{af6

lgsfnLPsf] l‚k|6 -j|f08L_

  2208.20.10 ––jfOg jf a|f08Lsf] sRrf

kbfy{sf] ?kdf k|of]u x'g] ;j}

k|sfƒsf dfbs b|ax¿-‚k|L6

;d]t_

k|lt ln6ƒ

?=!!%.–

––cGo

  2208.20.90.10 ––– !% o'=lk= zlQmsf]

-$*=% k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=&(#.–

k|lt Pn=lk=

ln6ƒ

?=(##.–

2208.20.90.20 ––– @% o'=lk= zlQmsf]

-$@=* k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%(!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

12�

Page 129: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2208.20.90.30 ––– #) o'=lk= zlQmsf] -#(=($

k|ltzt cNsf]xnsf] dfqf ePsf]_

tofƒL dlbƒf

k|lt ln6ƒ

?=%%!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  –XjL‚sLx¿

  2208.30.10 –– XjL‚sLsf] sRrf kbfy{sf]

?kdf k|of]u x'g] dfbs b|ax¿

-‚k|L6 ;d]t_

k|lt ln6ƒ

?=!!%.–

––cGo

2208.30.90.10 ––– !% o'=lk= zlQmsf] -$*=%

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=&(#.–

k|lt Pn=lk=

ln6ƒ

?=(##.–

  2208.30.90.20 –––@% o'=lk= zlQmsf] -$@=*

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%(!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  2208.30.90.30 –––#) o'=lk= zlQmsf] -#(=($

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%%!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

12�

Page 130: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –pv'sf] pTkfbgx¿nfO{ s'xfPƒ

r'nfO{ uƒL lgsflnsf] ƒd ƒ cGo

l‚k|6

  2208.40.10 –– ƒd ƒ cGo ‚k|L6x¿sf] sRrf

kbfy{sf] ?kdf k|of]u x'g] pv'sf]

pTkfbgx¿nfO{ s'xfPƒ r'nfO{

uƒL lgsflnPsf] ‚k|L6 ;d]tsf

dfbs b|ax¿

k|lt ln6ƒ

?=!!%.–

––cGo

2208.40.90.10 –––!% o'=lk= zlQmsf] -$*=%

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=&(#.–

k|lt Pn=lk=

ln6ƒ

?=(##.–

  2208.40.90.20 –––@% o'=lk= zlQmsf] -$@=*

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%(!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  2208.40.90.30 –––#) o'=lk= zlQmsf]-#(=($

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%%!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  –hLg ƒ h]g]ef

1�0

Page 131: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2208.50.10 –– lhg ƒ h]g]efsf]] sRrf

kbfy{sf] ?kdf k|of]u dfbs

b|ax¿-‚k|L6 ;d]t_

k|lt ln6ƒ

?=!!%.–

––cGo

2208.50.90.10 –––!% o'=lk= zlQmsf] -$*=%

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=&(#.–

k|lt Pn=lk=

ln6ƒ

?=(##.–

  2208.50.90.20 –––@% o'=lk= zlQmsf] -$@=*

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%(!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  2208.50.90.30 ––– #) o'=lk= zlQmsf] -#(=($

k|ltzt cNsf]xnsf] dfqf ePsf]_

tofƒL dlbƒf

k|lt ln6ƒ

?=%%!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  –ef]8†sf

  2208.60.10 –– ef]8†sfsf] sRrf kbfy{sf]

?kdf k|of]u dfbs b|ax¿ -‚k|L6

;d]t_

k|lt ln6ƒ

?=!!%.–

––cGo

1�1

Page 132: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

2208.60.90.10 –––!% o'=lk= zlQmsf] -$*=%

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=&(#.–

k|lt Pn=lk=

ln6ƒ

?=(##.–

  2208.60.90.20 –––@% o'=lk= zlQmsf] -$@=*

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%(!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  2208.60.90.30 –––#) o'=lk= zlQmsf] -#(=($

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%%!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  –dlbƒf -lns;{_ tyf p2Lks

-sfl8{oN;_

  2208.70.10 –– dlbƒf-lns;{_ tyf p2Lks-

sfl8{oN;_ sf] sRrf kbfy{sf]

?kdf k|of]u x'g] dfbs b|ax¿

-‚k|L6 ;d]t_

k|lt ln6ƒ

?=!!%.–

––cGo

2208.70.90.10 ––– !% o'=lk= zlQmsf] -$*=%

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=&(#.–

k|lt Pn=lk=

ln6ƒ

?=(##.–

1�2

Page 133: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2208.70.90.20 ––– @% o'=lk= zlQmsf] -$@=*

k|ltzt cNsf]xnsf] dfqf

ePsf]_ tofƒL dlbƒf

k|lt ln6ƒ

?=%(!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  2208.70.90.30 ––– #) o'=lk= zlQmsf] -#(=($

k|ltzt cNsf]xnsf] dfqf ePsf]_

tofƒL dlbƒf

k|lt ln6ƒ

?=%%!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  –cGo

  2208.90.10 cGo dlbƒfsf] sRrf kbfy{sf]

?kdf k|of]u x'g] dfbs b|ax¿

-‚k|L6 ;d]t_

k|lt ln6ƒ

?=!!%.–

––cGo

  2208.90.90.10 –––!% o'=lk= zlQmsf] -$*=%

k|ltzt cNsf]xnsf] dfqf

ePsf]_

k|lt ln6ƒ

?=&(#.–

k|lt Pn=lk=

ln6ƒ

?=(##.–

  2208.90.90.20 ––– @% o'=lk= zlQmsf]-$@=*

k|ltzt cNsf]xnsf] dfqf

ePsf]_

k|lt ln6ƒ

?=%(!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

1��

Page 134: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2208.90.90.30 –––#) o'=lk= zlQmsf]-#(=($

k|ltzt cNsf]xnsf] dfqf

ePsf]_

k|lt ln6ƒ

?=%%!.–

k|lt Pn=lk=

ln6ƒ

?=&**.–

  2208.90.90.40 –––$)o'=lk= zlQmsf] -#$=@#

k|ltzt cNsf]xnsf] dfqf

ePsf]_

k|lt ln6ƒ

?=@&(.–

k|lt Pn=lk=

ln6ƒ

?=$^%.–

  2208.90.90.50 ––– %) o'=lk= zlQmsf] -@*=%#

k|ltzt cNsf]xnsf] dfqf

ePsf]_

k|lt ln6ƒ

?=!!%.–

k|lt Pn=lk=

ln6ƒ

?=@#).–

2208.90.90.60 –––&) o'=lk= zlQmsf]-!&=!@

k|ltzt cNsf]xnsf] dfqf

ePsf]_

k|lt ln6ƒ

?=@$.–

k|lt Pn=lk=

ln6ƒ ?=*).–

1��

Page 135: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

b|i6Jo tƒ cfofltt dlbƒfsf] xsdf

dfly pNn]lvt bƒaGbLdf

tf]lsPsf] cNsf]xnsf] dfqfdf

Ps k|ltzt ;Dd kmƒs ePdf

;f]xL bƒaGbL nfUg]5 ƒ Ps

k|ltzt eGbf a9L kmƒs ePdf

glhssf] pRrbƒsf] bƒjGbL

cg';fƒ cGtz'Ns nufO{

c;'npkƒ ulƒg]5„

24.01 clgld{t -cGDofg'ˆofSr8{_

;'tL{Ù ;'tL{sf] cjz]if -k}7fƒLdf

dfq_

  2401.10.00 –8f+7af6 g5'6†ofOPsf] jf

glgsflnPsf] ;'tL{ -g6

‚6]D8÷‚6«LK8_

k|lt ls=u|f=

?=^).–

  2401.20.00 –cf+lzs jf k"0f{?kdf 8f+7af6

5'6†ofOPsf] jf lgsflnPsf] ;"lt{

-‚6]D8÷ ‚6«LK8_

k|lt ls=u|f=

?=^).–

  2401.30.00 –;'tL{sf] cjz]if k|lt ls=u|f=

?=^).–

24.02 ;'tL{ jf ;'tL{sf] k|lt‚yfks

-;lJ‚6Ro"6_ af6 jg]sf] l;ufƒ,

r'ƒf]6 -r]?6†;_, ;fgf] l;ufƒ

-l;uflƒn;_ ƒ r'ƒf]6

-l;uƒ]6_„

  2402.10.00 –;"tL{sf] l;ufƒ, r'ƒf]6 -r]?6_

ƒ ;fgf] l;ufƒ -l;ufƒLn;_

k|lt

lvNnL?=!!.–

1��

Page 136: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –;"tL{sf] r'ƒf]6 -l;uƒ]6_

2402.20.10 ––lkmN6ƒ gePsf] k|lt

Pd?=#@).–

––lkmN6ƒ ePsf]

  2402.20.21 –––&) ld=ld= ;Ddsf] nDjfO{df k|lt Pd

?=&@#.–

  2402.20.22 –––&) eGbf a9L &% ld=ld=

;Ddsf] nDjfO{df -lkmN6ƒ

ePsf]_

k|lt Pd

?=(#!.–

  2402.20.23 –––&% eGbf a9L *% ld=ld=

;Ddsf] nDjfO{df -lkmN6ƒ

ePsf]_

k|lt Pd

?=!!(#.–

  2402.20.24 ––– *% ld=ld= eGbf a9L

nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd

?=!^@$.–

–cGo

  2402.90.10 ––tofƒL lj8L k|lt Pd ?=

&%.–

2402.90.20 ––;j} k|sfƒsf l;ufƒ k|lt

lvNnL?=!!.–

24.03 cGo lgld{t -Dofg'ˆofSr8{_

;'tL{ ƒ k|lt‚yfks ;'tL{Ù ;d?kL

-xf]df]lhgfOH8_ jf k'glg{ld{t

-lƒslG‚6r"P6]8_ ;'tL{Ù ;'tL{sf]

ƒ; ƒ ;fƒ„

–s'g} klg cg'kftdf ;'tL{sf]

k|lt‚yfks -;lJ‚6Ro"6_ ePsf]

jf gePsf] w"dkfg ug]{ ;'tL{M

1��

Page 137: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

––cGo M

  2403.19.10 –––kfOk 6f]afsf] k|lt ls=u|f=

?=()).–

2403.19.20 ––r'ƒf]6 tyf la8Lsf] nflu

k|zf]lwt ;'tL{

k|lt ls=u|f=

?=@)%.–

2403.19.90 –––cGo k|lt ls=u|f=

?=@)%.–

–cGo

2403.91.00 ––;d?kL -xf]df]lhgfOH8_ jf

k'glgld{t -lƒslG‚6r"P6]8_

;'tL{

k|lt ls=u|f=

?=@)%.–

––cGo

  2403.99.10 –––hbf{, v}gL, g; -‚gkm_ ƒ

u'6†vf ƒ lgsf]6Lgo'Qm kfg

d;nfx¿ tyf o‚t} ;"tL{ ldl>t

tofƒL j‚t'x¿

k|lt ls= u|fd

?=#&%.–

2403.99.20 –––r"gf ldnfO{ vfg] v'b|f

ljqmLsf] nflu KoflsË ulƒPsf]

;'tL{

k|lt ls=u|f=

?=@)%.–

2403.99.30 –––v'b|f ljqmLsf] nflu

gƒflvPsf] sfl6Psf] ;'tL{

-s6† 6f]afsf]_Ù w'nf] ;'tL{ -8‚6

6f]afsf]_

k|lt ls=u|f=

?=@)%.–

1��

Page 138: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

25.15 cln cln 6'qmfPsf] jf sƒf}tLåfƒf

sf6]sf] jf c? lsl;dn]

sf6]sf] ljlzi6 u'?Tj @=% jf

a9L ePsf] rƒkf6] -auf{sfƒ

;d]t_ l9Ssf jf kftf dfj{n

-l;+udd+{ƒ_, 6«feƒl6g, Osf]lhg

ƒ cGo r"gåfƒf ‚dfƒs jf

ejg agfpg] 9'+uf ƒ Pnfjfi6ƒ

-‚kml6s 9'+uf_„

–dfj{n ;+udd{ƒ ƒ 6«feƒl6gM

  2515.12.00 ––sƒf}+]ltåfƒf cln cln sfl6Psf]

jf c? lsl;dn] sf6]sf] rfƒkf6]

-juf{sfƒ ;d]t_ l9Ssf jf kftf

df]n k|ltzt

%

  2515.20.00 –Osf]lhg jf cGo r"g ldl>t

‚dfƒs jf ejg agfpg] 9'+uf ƒ

Pnfjfi6ƒ -‚kml6s 9'+uf_

df]n k|ltzt

%

25.16 sƒf}+]ltåfƒf jf cGo lsl;dn]

cln cln tfl5Psf], sfl6Psf]

jf 6'qmfOPsf] rfƒkf6] -auf{sfƒ

;d]t_ l9Ssf jf kftfsf] ?kdf

ƒx]sf] u|]gfO6 -s8f kTyƒ_,

kkmf{OƒL, ƒ]zf gePsf] cfUg]o

r§fg, j];fN6, anf}6]9'+uf ƒ

‚dfƒs Pj+ ejg agfpg] cGo

9'+uf„

–s8f kYyƒ -u|]gfO6_

1��

Page 139: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  2516.12.00 ––sƒf}+]ltåfƒf cln cln sfl6Psf]

jf cGo k|sfƒn] sf6]sf] rfƒkf6]

-juf{sfƒ ;d]t_ l9Ssf jf kftf

df]n k|ltzt

!%

  2516.20.00 –anf}6 9'Ëf df]n k|ltzt

!%

  2516.90.00 –cGo ‚dfƒs jf ejg agfpg]

9'+uf

df]n k|ltzt

!%

  –kf]6{Nof08 l;d]06M

  2523.21.00 ––s[lqd ?kn] ƒ+ufPsf] jf

gƒ+ufPsf] ;]tf] l;d]06

k|=d]=6g

?=!*)

  2523.29.00 ––cGo -kf]6{Nof08 l;d]06

v}ƒf]_

k|=d]=6g

?=!*)

  2523.30.00 –cfn'ldg; l;d]06 k|=d]=6g

?=!*)

  2523.90.00 –cGo xfO8«f]]lns l;d]06 k|=d]=6g

?=!*)

32.08 chnLo dfWoddf k|lIfKt

-l8‚k‚8{_ jf 3''lnt -l8hf]NE8_

;+Zn]lift kf]lndƒx¿ -ax'efj_

jf ƒf;folgs 9+uaf6 klƒjlt{t

-df]l8kmfO8_ ;+Zn]lift kf]lndƒ–

x¿df cfwflƒt ƒ+un]k -k]G6;_

ƒ ƒf]ug -jflg{;_ x¿ -Ogfd]n

ƒ k|nfIffƒ; ;d]t_Ù o; efusf]

b«i6Ao df klƒefiff uƒ] cg';fƒsf

3f]nx¿-;f]No"zg_„

1��

Page 140: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  3208.10.00 –kf]lni6ƒdf cfwflƒt df]n k|ltzt

%

  3208.20.00 –Pqm]lns jf legfOg

kf]lndƒx¿df cfwflƒt

df]n k|ltzt

%

  3208.90.00 –cGo df]n k|ltzt

%

32.09 hnLo dfWoddf l8ik;{†8

-k|lIfKt_ jf l8hNe -3'lnt_

ulƒPsf] s[lqd kf]lndƒx¿

-ax'efu_ jf ƒf;folgs tjƒn]

klƒjt{g ulƒPsf] k|fs[lts

kf]lndƒx¿df cfwflƒt ƒËn]k

-k]G6_ ƒ ƒf]ug jflg{;_ -Ogfd]n

ƒ k|nfIffƒ; -Nofs;{_ ;d]t_„

  3209.10.00 –Pqm]lns jf legfOn kf]lndƒdf

cfwflƒt

df]n k|ltzt

%

  3209.90.00 –cGo df]n k|ltzt

%

32.10 3210.00.00 cGo ƒ+Ën]k -k]G6_ ƒ ƒf]ug

-jflg{;_ -Ogfd]n, k|nfIffƒ;

-Nofsƒ_ ƒ l8i6]Dkƒ ;d]t_ ƒ

5fnf tofƒL ug]{ -n]bƒ lkmlglzË_

sfddf k|of]u x'g] vfnsf tofƒL

af6ƒ lkud]G6 -hnLo j0f{s_„

df]n k|ltzt

%

1�0

Page 141: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

38.14 3814.00.00 k|f+uflƒs ;+o'Qm b«fjs -;f]Ne]G6_

ƒ kftnf] kfg]{ -lygƒ_ kbfy{,

cGoq gkƒ]sf]Ù k|n]k -k]G6_ ƒ

ƒf]ug -jflg{;_ x6fpg] jf d]6†g]

tofƒL ;fdfgx¿„

k|lt ln=

?=@@.–

39.20 † csf]zLo -gg†;]n'Noƒ_ ƒ

c;jn -g6†lƒOGkmf]‚8{_, c‚tƒ

gxflnPsf] jf k6lnt -n]ldg]6_

gulƒPsf], cfwfƒ -;kf]6{_

gxflnPsf] jf o‚t} c? ;fdfg;Fu

ghf]l8Psf Knfli6ssf cGo

Kn]6x¿, l;6x¿, lkmNd, ˆjfO{n

ƒ l‚6«kx¿„

  3920.10.00 –OyfOlngsf] kf]lndƒsf] df]n k|ltzt

%

  3920.20.00 –k|]flklngsf]] kf]lndƒsf] df]n k|ltzt

%

  3920.30.00 –‚6fOlƒgsf] kf]lndƒsf] df]n k|ltzt

%

  –legfon Snf]ƒfO8sf]

kf]lndƒx¿sf

  3920.43.00 ––tf}nsf] lx;fjn] ^

k|ltzteGbf 36L ;'36†osfƒL

-Knfli6;fOh;{_ gƒx]sf]

df]n k|ltzt

%

  3920.49.00 ––cGo df]n k|ltzt

%

  –Pq]mlns kf]lndƒsf]M

1�1

Page 142: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  3920.51.00 ––kf]ln -ldyfOn ldyflqmn]6_

sf]

df]n k|ltzt

%

  3920.59.00 ––cGo df]n k|ltzt

%

  –kf]lnsfjf]{g]6x¿,

clNs8ƒ]lhG;, kf]lnPlnn

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  –;]n'nf]h jf o;sf ƒf;folgs

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%

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Page 143: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

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39.21 Knfli6ssf cGo Kn]6x¿,

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Page 144: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

39.22 Knfli6ssf ‚gfgufƒ -jfY;_

x¿, jx'wfƒ ‚gfgfufƒ -;fjƒ

jfY;†_ x¿, kfgL cfpg] ƒ lg‚sg]

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x¿, k|Iffngfwfƒ -jz –a]l;g_,

;a8]6x¿, Nofef]6ƒL Kofgx¿,

cf;gx¿-l;6†;_ ƒ 9sgLx¿

-se;{_, k|Iffng hnfwfƒ

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39.23 dfn;fdfgsf] cf];fƒk;fƒ

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ug]{ Knfli6ssf ;fdfgx¿Ù

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Page 145: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –afs; -sGt'ƒ jf ;Gb";_ x¿,

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df]n k|ltzt

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  –af]ƒf jf y}nf] -‚ofS;_ ƒ

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;d]t_ M

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  3923.29.00 ––cGo Knfli6sx¿sf] df]n k|ltzt

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Page 146: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

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39.24 Knfli6ssf ef]hgkfqx¿

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3924.10.20 ––d]nfdfOgsf efF8f df]n k|ltzt

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39.25 cGoq gkƒ]sf] sdL{sf

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Page 147: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

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Page 148: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

3926.30.00 kmlg{rƒsf sfprx¿sf

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nflu tofƒ ulƒPsf] 9+'uf ƒ

ltgsf j‚t'x¿M

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Page 149: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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  6802.21.00 ––;+udd{ƒ, ;ƒGw kTyƒ

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Page 150: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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70.03 cjzf]ifs, k|ltljDjLo jf

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Page 152: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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70.04 cjzf]ifs, k|ltljDjLo jf

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l6G6]8†_, ckfƒbzL{ kflƒPsf]

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df]n k|ltzt

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70.05 cjzf]ifs, k|ltljDjLo jf

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ck|ltljDjLo tx -n]oƒ_ ePsf],

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Page 153: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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70.06 7006.00.00 zLif{s &)=)#, &)=) jf &)=)%

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Page 154: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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%

–cGo

7009.91.00 ––km|]d gxfn]sf] df]n k|ltzt

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7009.92.00 ––km|]d xfn]sf] df]n k|ltzt

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72.13 kmnfd jf cldl>t ‚kftsf -gg†

PNjfo_ sf nfK;f ƒ 808Lx¿

-af;{ P08 ƒf}8†;_, tfkj]lnt

-x6ƒf}N8_, c;dldt ?kn]

a]lx«Psf] s'08nL -Sjfon_x¿„

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Page 155: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7213.10.00 –j]ng k|lqmof -ƒf]lnË k|f];];_

s} ;dodf pTkGg e+u'ƒLsƒ0f

-O08]06];g_, w;f{x¿ -lƒA;_,

vf+rx¿ -u|'E;_ jf cGo

ljs[ltx¿ -l8kmf]d]{;g_ x¿

ePsf

k|=d]=6g

?=!))).–

  7213.20.00 –cGo lk|m sl6Ë ‚6Ln -;Nkmƒsf]

dfqf a9L k|ltztdf ePsf]

O‚kft ljz]if_ sf]

k|=d]=6g

?=!))).–

  ––! ld=ld= eGbf sd gfksf]

Aof; ePsf] a[Qfsfƒ lto{sR5]b

-qm; ;]S;g_ sf]M

  7213.91.10 ––– * ld=ld= ggf3]sf] k|=d]=6g

?=!))).–

  7213.91.90 –––cGo k|=d]=6g

?=!))).–

  7213.99.00 ––cGo k|=d]=6g

?=!))).–

72.14 u9]sf] -kmf]]H8{_, tfkj]lnt

-x6ƒf]N8_, tfk slif{t -x6 8«g_

jf tfk jlxis[t -x6 PS‚6«'8]8†_

afx]s cGo sfd gulƒPsf]

kmnfd jf cldl>t-gg† PNjfo_

O‚kftsf cGo nfK;f -af;{_

808L -ƒf}8_ x¿, j]]]ngls«of

kl5 a6flƒPsf -l6†j‚6]8†_ o‚tf

j‚t'x¿ ;d]t „

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Page 156: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7214.10.00 –u9]sf] -kmf]H8{_ -tftf] kfƒL lk6]ƒ

agfPsf] _

k|=d]=6g

?=!))).–

  7214.20.00 –j]ng k|lqmof -ƒf]lnË k|f];];_

s} ;dodf pTkGg ePsf

e+u'ƒLsƒ0f -O08]06];g_, w;f{x¿

-lƒA;_, vf+rx¿ -u|'E;_ jf cGo

las[ltx¿ -l8kmf]d]{;G;_ ePsf

jf j]ng lqmof -ƒf]lnË_ kl5

a6flƒPsf -l6«j‚6]8_M

k|=d]=6g

?=!))).–

  7214.30.00 –cGo, lk|m sl6Ë ‚6Ln

-;Nkmƒsf] dfqf a9L k|ltztdf

ePsf] O‚kft ljz]if_ sf]

k|=d]=6g

?=!)))

  –cGo M

  7214.91.00 ––rt'e'{hfs[lt -juf{sfƒ

afx]s_ sf] lto{s klƒR5]b

-s«;—;]S;g_ sf]

k|=d]=6g

?=!))).–

––cGo M

  7214.99.10 –––k'gj]{ng of]Uo (Rerollable)

nfK;f ƒ 808L clwstd nDjfO{

!)) ld=ld= rf}8fO{ ^)) ld=ld=

ƒ df]6fO{ % ld=ld= ƒ ;f] eGbf

a9L ePsf]

k|=d]=6g

?=!))).–

  7214.99.90 –––cGo k|=d]=6g

?=!))).–

72.15 kmnfd jf cldl>t ‚kft -gg†

PNjfo ‚6Ln_ sf cGo nfK;f

808Lx¿„

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Page 157: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  7215.10.00 –lzt -lgld{t -sf]N8 kmf]D8{_ jf

lzt–klƒis[t -sf]N8–lkmlg‚8_

afx]s cGo sfd gePsf], lk|m

sl6Ë ‚6Ln -;Nkmƒsf] dfqf

a9L k|ltztdf ePsf] O‚kft

ljz]if_ sf]

k|=d]=6g

?=!))).–

  7215.50.00 –cGo, lzt -lgld{t -sf]N8 kmf]D8{_

jf lzt–klƒis[t sf]N8 lkmlg‚8_

afx]s cGo sfd gePsf

k|=d]=6g

?=!))).–

  7215.90.00 –cGo k|=d]=6g

?=!))).–

84.21 cks]lGb|t -;]lG6«ˆo'h]h_,

cks]Gb|0f zf]if -;]lG6«ˆo'un

8«fo;{_ ;d]t, tƒn ƒ UofF;

lglQsf lg‚kGbg -lkmN6lƒË_

jfklƒzf]wg -Ko'lƒlkmfOË_

oGqfjnL -dlzgƒL_ ƒ

pksƒ0fx¿ -Pkƒ]6;_

–tƒn kby{sf] nflu lg‚kGbg

-lkmN6lƒË_ jf klƒzf]wg

-Ko"ƒLkmfË_ sf oGqfjnL

pksƒ0fx¿ -d]lzgƒL P08

Pkƒ]6†;_

8421.23.00 ––O{G6ƒgn sDazg OlGhgsf]

nflu n]t k]6«f]n lg‚oGbsx¿

-lkmN6;{_

df]n k|ltzt

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Page 158: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

8421.31.00 ––OG6ƒgn sDj‚zg OlGhgsf]

jfo' cGtu|x0f lg‚kGbsx¿

-Og6]s Poƒ -lkmN6;{_

df]n k|ltzt

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84.43 Kn]6x¿, l;ln08ƒx¿ ƒ zLif{s

*$=$@ sf 5kfO{sf cGo

pkfbfgx¿åfƒf d'b|0f sfo{sf]

nflu k|of]u x'g] 5fKg] -d'b|0f_

oGqfjnLÙ cGo d'b|0f oGqx¿,

k|ltlnlk ptfg]{ oGqx¿, ƒ

ˆofS; ug]{ oGqx¿, ;+of]lht

ePsf jf gePsfÙ ltgsf

cËx¿ ƒ ;xfos j‚t'x¿

-kf6†;{ P08 P;];lƒh_„

  –cGo d'b|sx¿, k|ltlnlk ptfg]{

oGqx¿ ƒ ˆofS; ug]{ oGqx¿Ù

;+of]hg ePsf jf gePsf M

  8443.31.00 ––d'b|0f ug]{, k|ltlnlk ptfg]{ jf

ˆofS; k7fpg] dWo] b'O{ jf b'O{

eGbf a9L sfo{x¿ ;DkGg ug{

;Sg] oGqx¿, ‚jrflnt cfFs8f

k|zf]wg oGq jf ;+hfn -g]6js{_

df hf]8†g ;lsg] lsl;dsf

df]n k|ltzt

!)

  8443.39.00 ––cGo df]n k|ltzt

!)

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Page 159: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

84.72 cGo sfof{no oGqx¿ -clkm;

dlzG;_-pbfx0ft M x]S6f]u|fkm jf

‚6]]lG;n 8'lKns]]]]]l6Ë dlzgx¿,

P8«]l;Ë dlzgx¿, c6f]Dofl6s

AofÍgf]]6 l8‚k]G;ƒx¿,

SjfOg;f}l6{Ë dlzgx¿ -d'b«f

5f+6†g] oGq_, SjfOg sfpl06Ë

jf ¥oflkË dlzgx¿, k]lG;n

zfk]{lgË dlzgx¿, kƒkmf]]ƒ]l6Ë

jf ‚6†oflKnË dlzgx¿_„

  8472.90.00 –cGo df]n k|ltzt

!%

84.79   o; efusf] cGoq pNn]v

gePsf jf ;dfj]z gePsf,

AolQmut sfo{ -Ogl8leh'cn

kmÍ;G;_ ePsf oGqx¿ ƒ

oflGqs ;flwqx¿ -d]sflgsn

cKnfoG;];_„

 ––cGo M

  8479.89.90 –––cGo df]n k|ltzt

!)

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Page 160: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

84.81 gn -kfOk_ x¿, jflikq jf

Ajfonƒsf] jfx†ofjƒ0f -Ajfonƒ

z]n_, hnfzo-6}Í;_, Eof6x¿

jf o‚t} j‚t'x¿sf] nflu 6'6Lx¿

-6†ofK;, sf}S;_, eNex¿ ƒ o‚t}

pksƒ0fx¿, k|];ƒ lƒ8†o'l;Ë

eNe ƒ tfk ‚y}tsLo 9+un]

lgolGqt -ydf]{‚6fl6snL

sG6«f]N8_ eNex¿ ;d]t

8481.10.00 –k|];ƒ lƒ8†o'l;Ë eNex¿ df]n k|ltzt

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8481.20.00 –cf]lnof] xfO8«f]lns jf Go'Dofl6s

6«fG;ld;g lgldQsf eNex¿

df]n k|ltzt

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8481.30.00 –r]s-gg†lƒ6g{_ eNex¿ df]n k|ltzt

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8481.40.00 –;]lˆ6 jf lƒlnkm eNex¿ df]n k|ltzt

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–cGo pksƒ0fx¿ -cKnfoG;];_

M

8481.80.90 ––cGo df]n k|ltzt

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85.07 rfƒkf6] -juf{sfƒ ;d]t_ ePsf]

jf gePsf] ljB't ;+lrt ug]{ oGq

-Ps'd'n]6ƒ_Ù ltgsf 5'6†ofpg]

oGq -;]kƒ]6ƒ_ ;d]t„

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Page 161: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8507.10.00 –lki6g OlGhg hufpg k|of]u

x'g] k|sfƒsf] ;L;f cDn -nL8–

P;L8_

df]n k|ltzt

!)

  8507.20.00 –cGo nL8 P;L8 Ps'd'n]6ƒ df]n k|ltzt

!)

  8507.80.00 –cGo Ps'd'n]6ƒ df]n k|ltzt

!)

85.11 ljB't OlUg;g jf ‚kfs{ OlUg;g

jf sDk|];g OlUg;g OG6ƒgn

sDj;g OlGhgsf] nflu ‚6fl6{Ë

pksƒ0fx¿-h‚t }–OlUg;g

DofUg]6f];†, DofUg]6f] 8fOgfdf]h

-r'DjsLo 8fOgfdf]_, OlUg;g

Sjfon, ‚kfls{Ë Knu ƒ Unf] Knu,

‚6f6ƒ df]6ƒ_Ù h]g]ƒ]6ƒ-h‚t}–

8fOgfdf, cN6ƒg]6;{_ ƒ o‚tf]

OlGhgdf hf]8†g] s6 cfp6x¿„

  8511.10.00 –‚kfls{ª Knu df]n k|ltzt

%

85.12 ljB'tsf] k|sfz lbg] jf ;"rgf

lbg] pksƒ0fx¿ -zLif{s *%=#(

sf ;fdfg afx]s_, ;fOsn jf

df]6ƒ ;fOsndf k|of]u x'g]

lj08 l‚qmg, jfOkƒ, l8km«f]]i6ƒ ƒ

8]ldi6ƒ„

df]n k|ltzt

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  8512.10.00 –;fOsndf k|of]u x'g] k|sfz jf

b[li6;"rs cf}hfƒx¿

df]n k|ltzt

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Page 162: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8512.20.00 –cGo k|sfz jf b[li6;"rs

-leh'cn l;UglnË_ cf}hfƒx¿

df]n k|ltzt

%

  8512.30.00 –Wjlg;"rs -;fp08 l;UglnË_

cf}hfƒx¿

df]n k|ltzt

%

  8512.40.00 –lj08 l‚qmg ljkƒ, l8k«m]fi6ƒ ƒ

8]ldi6ƒ

df]n k|ltzt

%

  8512.90.00 –kf6{k'hf{x¿ df]n k|ltzt

%

85.17 6]lnkmf]g ;]6x¿, ;]n'nƒ ;+hfnx¿ jf cGo tfƒljlxg ;+hfnx¿sf nflu k|of]u x'g] 6]lnkmf]gx¿ ;d]tÙ WjgL, 5jL jf cGo cfFs8f k|;fƒ0f jf ;+u|x0f lgldQsf pksƒ0fx¿, tfƒ;lxt jf tfƒƒlxt ;+hfn -h‚t}M ‚yfgLo jf a[xt If]q ;+hfn-nf]sn cƒ jfO8 Plƒof g]6js{__ df ;+rfƒ ug{ k|of]u x'g] pksƒ0fx¿ ;d]t, zLif{s *$=$#, *%=@%, *%=@& jf *%=@* sf k|;fƒ0f jf ;+u|x0f pksƒ0fx¿ afx]s„

df]n k|ltzt

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Page 163: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –WjgL, 5jL jf cGo cfFs8f

k|;fƒ0f jf ;+u|x0f lgldQsf

pksƒ0fx¿, tfƒ;lxt jf

tfƒƒlxt ;+hfn -h‚t} M ‚yfgLo

jf a[xt If]q ;+hfn -nf]sn cƒ

jfO8 Plƒof g]6js{__ df ;+rfƒ

ug{ k|of]u x'g] pksƒ0fx¿

;d]t„

  8517.61.00 ––cfwfƒ ‚yfgx¿ -a];

‚6]zG;_

df]n k|ltzt

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  8517.62.00 ––WjgL, 5jL jf cGo cfFs8fnfO{

;+u|x0f ug]{ klƒjt{g ug]{ ƒ

k|;fƒ0f jf k'g?Tkfbg ug]{

oGqx¿, ‚jLrLË ƒ ƒfpl6Ë

pksƒ0fx¿ ;d]t

df]n k|ltzt

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  8517.69.00 ––cGo df]n k|ltzt

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  8517.70.00 –cËx¿ -kf6{;_ df]n k|ltzt

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Page 164: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.18 ;"IdWjgL jfxs-dfOqmf]kmf]]g_ x¿ ƒ To; lgldQsf wfƒsx¿ -‚6of08;_Ù ;+nUgs -OgSnf]hƒ_ df cfƒf]lkt -dfp06]8†_ eP jf gePsf Wjlg lj‚tfƒs oGqx¿ -nfp8† ‚kLs;{_Ù ;'IdWjlg jfxs -dfOqmf]kmf]g_ ;lDdlnt -sDjfO08_ ePsf] jf gePsf] s0f{ >j0foGq -x]8 kmf]g_ x¿ tyf s0f{ >j0foGq -Ooƒ kmf]g_ x¿, ƒ Ps ;"IdWjlgjfxs -dfOqmf]kmf]g_ tyf Ps jf Ps eGbf a9L Wjlg lj‚tfƒs oGq-nfp8‚kLsƒ_ x¿ ePsf ;d'Rro -;]6_ x¿Ù >Aofj[lQ j}B'lts lj‚tfƒs -cl8of] lk|mSj]G;L On]lS6«s PlDKnkmfoƒ_ x¿Ù j}B'lts WjgL k|jWb{s oGq -On]lS6«s ;fp08 PDKnLkmfoƒ_ sf ;d'Rrox¿ -;]6†;_

  8518.10.00 –dfOqmf]kmf]]g ƒ ltgsf c8];fx¿ df]n k|ltzt

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  –a§fleq c8†ofOPsf jf

gc8†ofOPsf nfp8 l‚ksƒx¿M

  8518.29.00 ––cGo df]n k|ltzt

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Page 165: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.23 l8‚sx¿, 6]kx¿, ;'ul7t cj‚yfsf jfikLsƒ0f gx'g] -;f]ln8–‚6]6 gg†–ef]nf6fOn_ ;+ro pksƒ0fx¿, æ‚df6{ sf8{x¿Æ ƒ WjgL jf cGo k|j[lQnfO{ clen]vg ug{ lgldQsf cGo dfWod, clen]vg ulƒPsf jf gulƒPsf l8‚s pTkfbgsf nflu k|of]u x'g] Dofl6«;x¿ ƒ dfi6ƒx¿, tƒ efu #& sf pTkfbgx¿ afx]s„

  –r'DjsLo dfWodM

  8523.29.00 ––cGoM df]n k|ltzt

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  –rfIf'ifLo -clK6sn_ dfWodM

  8523.41.00 ––ƒ]s8{ gulƒPsf] df]n k|ltzt

%

  8523.49.00 ––cGo df]n k|ltzt

%

  –cw{;+jfxs -;]ldsG8S6ƒ_

dfWodM

  8523.51.00 ––;'ul7t cj‚yfsf jfikLsƒ0f

gx'g] -;f]ln8–‚6]6 gg†–

ef]nf6fOn_ ;+ro pksƒ0fx¿

df]n k|ltzt

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  8523.52.00 ––æ‚df6{ sf8{x¿Æ df]n k|ltzt

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  8523.59.00 ––cGo df]n k|ltzt

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Page 166: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  –cGo

8523.80.10 ––;ˆ6j]oƒx¿ df]n k|ltzt

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8523.80.90 ––cGo df]n k|ltzt

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85.25 ;+u|x0f pksƒ0f -lƒ;]K;g

P]kƒ]6;_ jf Wjlg clen]vg

-;fp08 lƒsl8{Ë_ jf k'g?Tkfbg

-lƒk|f]8†o"l;Ë_ pksƒ0f-P]kƒ]6;_

;dflji6 eP jf gePsf], ƒ]l8of]

k|;fƒ0f -ƒ]l8of]–a|f]8sfl‚6Ë_ jf

6]lnlehg lgldQsf k|;fƒ0f

pksƒ0f -6«fG;ld;g Pkƒ]6;_Ù

6]lnlehg Sofdƒfx¿Ù l8lh6n

Sofdƒfx¿ ƒ lel8of] Sofdƒf–

lƒs8{;{„

  8525.60.00 –;+u|x0f pksƒ0f -lƒ;]K;g

Pkƒ]6;†_ ;dflji6 6«fG;ld;g

pksƒ0fx¿

df]n k|ltzt

%

  8525.80.00 –6]lnlehg Sofdƒfx¿, l8lh6n

Sofdƒfx¿ ƒ lel8of] Sofdƒf

lƒs8{ƒx¿ -lel8of] Sofdƒf

ƒ]s8{;{_

df]n k|ltzt

%

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Page 167: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.28 ƒ]l8of] k|;fƒ0f -a|f]8sf‚6_

u|fxsx¿ -lƒl;e;{_ cyjf Wjlg

jf lel8of] clen]vg -lƒsl8{Ë_

jf k'g?Tkfbg lƒk|f]8†o"l;Ë_

pksƒ0fx¿-P]kƒ]6;_ ;dflji6

-Ogsƒkf]ƒ]l6Ë_ ePsf jf

gePsf, 6]lnlehg lgldQsf

;+u|x0f -lƒ;]K;g_ pksƒ0f

-P]kƒ]6;_Ù 6]lnlehg ;+u|x0f

pksƒ0fx¿ ;dflji6 gePsf

df]lg6ƒx¿-kƒLljIfsx¿_ ƒ

k|f]h]S6ƒ -k|If]lkq_ x¿„

  –k|f]h]S6ƒ -k|If]lkq_ x¿M

  8528.61.00 ––zLif{s *$=&! sf] ‚jrflnt

cfFs8f k|zf]wg k|0ffnLdf

k"0f{?kdf jf d'Vo?kdf k|of]u

x'g] lsl;dsf]

df]n k|ltzt

!)

  –ƒ]l8of] a|f]8sfi6 lƒl;eƒx¿

jf WjgL jf b[io clen]vg jf

k'g?Tkfbg pksƒ0fx¿ ;dfj]z

ePsf jf gePsf 6]lnlehg

lgldQsf ;+u|x0f pksƒ0fx¿M

––cGo ƒ+lug

  8528.72.10 –––cgP;]DaN8 cj‚yfsf df]n k|ltzt

%

  8528.72.90 –––cGo -tofƒL 6]nLlehg_ df]n k|ltzt

%

1��

Page 168: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.29 zLif{s *%=@% b]lv *%=@*

;Ddsf pksƒ0fx¿sf] nflu

k"0f{tof jf d'Votof k|of]uof]Uo

kf6{k"hf{x¿„

  –cGo M

  8529.90.10 ––6]lnlehg lƒl;eƒsf df]n k|ltzt

!%

85.31 zLif{s *%=!@ jf *%=#) afx]ssf

ljB'tLo Wjlg jf b[Zo ;"rs

pksƒ0fx¿ -h‚t}–306L, ;fOƒg,

O+l8s]6ƒ Kofg]n, rf]ƒ 306L

-ju{nƒ Pnfd{_ jf cfunflusf]

306L-kmfoƒ cnfd{_„

  8531.20.00 –tƒn ‚kml6s ;fdfu|L

-Pn=;L=8L=_ jf k|sfz Oldl6ª

8fof]8†; -Pn=O=8L=_ ;dflji6

Ol08s]6ƒ Kofg]n

df]n k|ltzt

10

  8531.90.00 –kf6{k'hf{x¿ df]n k|ltzt

10

85.32 l‚yƒ EoflƒPjn ƒ ldnfpg x'g]

ljB'tLo ;Gwflƒq -Sofkfl;6ƒ_

-lk|–;]6_„

1��

Page 169: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8532.10.00 –%).^) xh{ ;ls{6sf] k|of]usf]

nflu tofƒ ulƒPsf] l‚yƒ

;Gwflƒq -Sofkfl;6ƒ_ ƒ )=%

s]=efƒ -kfjƒ Sofkfl;6ƒ_ eGbf

sd Ifdtf gePsf] lƒPS6Le

zlQm ;+rfng ug{ ;Sg] ePsf]

df]n k|ltzt

10

  –cGo l‚yƒ ;Gwflƒq

-Sofkfl;6ƒ_M

  8532.21.00 ––6†ofG6fnd df]n k|ltzt

!)

  8532.22.00 ––cfNd'lgod On]S6«f]nfOl6s df]n k|ltzt

!)

  8532.23.00 ––;]ƒflds 8fOO{n]lS6«s, l;Ën

n]oƒ

df]n k|ltzt

!)

  8532.24.00 ––;]ƒflds 8fOO{n]lS6«s,

dlN6n]oƒ

df]n k|ltzt

!)

  8532.25.00 ––sfuh jf Knfli6ssf]

8fOO{n]lS6«s

df]n k|ltzt

!)

  8532.29.00 ––cGo df]n k|ltzt

!)

  8532.30.00 –EoflƒPjn jf P8hi6]jn

-ldnfpg x'g]_ -lk|–;]6_

Sofkfl;6ƒ

df]n k|ltzt

!)

  8532.90.00 –kf6{k'hf{x¿ df]n k|ltzt

!)

1��

Page 170: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.33 ljB't k|ltƒf]ws -ƒ]l;i6ƒ_

-lƒof]‚6†of6† ƒ kf]6]GzLof]ld6ƒ

;d]t_, tfk k|ltƒf]ws afx]s„

  8533.10.00 –l‚yƒ sfa{g k|ltƒf]ws,

sDkf]lh;g jf lkmNd h‚tf

df]n k|ltzt

!)

  –cGo l‚yƒk|ltƒf]wsM

  8533.21.00 ––@) af6 ;Ddsf] zlQm ;+rfng

Ifdtfsf nflu

df]n k|ltzt

!)

  8533.29.00 ––cGo df]n k|ltzt

!)

  –tfƒ hf]l8Psf] 36a9 x'g]

-EoflƒPjn_ k|ltƒf]ws,

lƒof]‚6†of6†; ƒ kf]6]GzLof]ld6ƒM

  8533.31.00 ––@) af6 ;Ddsf] zlQm ;+rfng

Ifdtfsf nflu

df]n k|ltzt

!)

  8533.39.00 ––cGo df]n k|ltzt

!)

  8533.40.00 –cGo 36a9 x'g] k|ltƒf]ws,

lƒof]i6†of6†; ƒ kf]6]GzLof]ld6ƒ

;d]t

df]n k|ltzt

!)

  8533.90.00 –kf6{k'hf{x¿ df]n k|ltzt

!)

85.34 8534.00.00 lk|G6]8 ;ls{6 -5flkPsf

klƒkyx¿_„

df]n k|ltzt

!)

1�0

Page 171: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.36 !))) ef]N6;Ddsf] ef]N6]h

ePsf] jfNg] lgefpg]

-‚jLlrª_ jf ljB'tLo klƒkysf]

nflu jf ljB't klƒkydf jf

;+u hf]8†gsf] nflu rflxg]

j}B'lts pksƒ0fx¿ -h‚t},

‚jLr, lƒn], ˆo"h, ;h{ ;k|];ƒ,

Knu, ;s]6, NofDk–xf]N8ƒ ƒ

cGo ;+of]hsx¿ -sg]S6;{_

hS;g aS;];_Ù rfIf'ifLo

tGt'x¿ -clK6sn kmfOj;{_,

rfIf'ifLo tGt'sf d'2f jf df]6f

tfƒx¿ lgldQsf ;+of]hsx¿

-sg]S6;{_„

  8536.50.00 –cGo ‚jLrx¿ df]n k|ltzt

!%

  –NofDk xf]N8ƒ, Knu ƒ ;s]6x¿

M

  8536.69.00 ––cGo df]n k|ltzt

!%

  8536.90.00 –cGo pksƒ0fx¿ df]n k|ltzt

!%

1�1

Page 172: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

85.40 tftf], rL;f] Sofyf]8 jf

kmf]]6f]Sofyf]]8 eNe;† ƒ 6†o"a;†

-h‚t}–Eofs'd jf e]kf]ƒ jf

UofF; lkmN8 eNe ƒ 6†o"a, ds{ƒL

cfs{ ƒ]S6LkmfOª eNe ƒ 6†o"a,

Sofyf]8 ƒ] 6†o"a, 6]lnlehg

Sofdƒf 6†o"a_.

  –Sofyf]8–ƒ], 6]lnlehg lkSrƒ

6†o"a, lel8of] dlg6ƒ Sofyf]8 ƒ]

6†o"a ;d]tM

  8540.11.00 ––ƒ+uLg df]n k|ltzt

%

85.44 ljB't?4 -OG;'n]6]8_, -Ogfd]n

nufPsf] jf Pgf]8fOh ;d]t_,

tfƒ-jfoƒ_, s]a'n -sf]–PS;]n

s]a'n ;d]t_ ƒ sg]S6ƒ;+u

hf]l8Psf] jf ghf]l8Psf] cGo

OG;'n]6]8 sG8S6ƒÙ clK6sn

kmfOaƒ s]a''n, tfƒ, ljB't

s08S6ƒ jf sg]S6ƒ hf]8]sf]

jf ghf]8]sf] k|To]s 9flsPsf

ƒ]zfx¿ -lzb†8 kmfOaƒ_ af6

ag]sf] tfƒ„

  –!))) ef]N6;Ddsf] nflu cGo

On]lS6«s s08S6ƒx¿M

  8544.42.00 ––sg]S6ƒ;+u hf]l8Psf df]n k|ltzt

!%

1�2

Page 173: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8544.49.00 ––cGo df]n k|ltzt

!%

  8544.70.00 –clK6sn kmfOjƒ s]j'n df]n k|ltzt

!)

87.02 8«fOeƒ ;d]t !) jf ;f] eGbf a9L

ofq'x¿ af]Sg] df]6ƒ uf8Lx¿.

  –sDk|];g–OlUg;g OG6ƒgn

sDa;g lki6f]g OlGhg -l8h]n

jf c4{ l8h]n_ ePsf]M

  8702.10.10 ––a;x¿ -@^ l;6 ƒ ;f] eGbf

a9Lsf]]_

df]n k|ltzt

%

  8702.10.20 ––ldlga;x¿ -!% b]lv @%

;Dd ;L6 ePsf]]_

df]n

k|ltzt=#%

  8702.10.30 ––dfOqmf] a;x¿ -!! b]lv !$

;Dd ;L6 ePsf]_

df]n k|ltzt

%%

  8702.10.90 ––hLk, sfƒ ƒ Eofgx¿ df]n k|ltzt

^)

–cGo

  8702.90.10 ––a;x¿ -@^ l;6 ƒ ;f] eGbf

a9Lsf]]_

df]n k|ltzt

%

  8702.90.20 ––ldlga;x¿ -!% b]lv @%

;Dd ;L6 ePsf]]_

df]n k|ltzt

#%

  8702.90.30 ––dfOqmf] a;x¿ -!! b]lv !$

;Dd ;L6 ePsf]_

df]n k|ltzt

%%

  8702.90.90 ––hLk sfƒ ƒ Eofgx¿ df]n k|ltzt

^)

1��

Page 174: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

87.03 d"ntM dflg;sf] oftfoftsf]

nflu ag]sf df]6ƒ sfƒx¿ ƒ

cGo df]6ƒ uf8Lx¿ -zLif{s

*&=)@ afx]ssf_, ‚6];g jfu]g

ƒ ƒ];Lª sfƒ ;d]t„

  –d"ntM lxp+df ofqf ug{sf nflu

ag]sf uf8Lx¿ uNkm sfƒ ƒ

o‚t} uf8Lx¿M

  8703.10.10 ––d"ntM lxp+df ofqf ug{sf nflu

ag]sf uf8Lx¿

df]n k|ltzt

^)

  8703.10.90 ––cGo df]n k|ltzt

^)

–‚kfs{ OUgL;g OG6ƒgn

sDj‚rg ƒ]l;k|f]s]l6ª lk|‚6f]g

Ol~hg ePsf cGo uf8Lx¿

––l;ln08ƒ Ifdtf !))) ;L=;L=

ggf3]sf]

  8703.21.10 –––tLg kf+u|] uf8Lx¿

-c6f]lƒS;f_

df]n k|ltzt

%%

  8703.21.90 –––cGo df]n k|ltzt

^)

  8703.22.00 ––l;ln08ƒ Ifdtf !,))) ;L=;L=

gf3]sf] tƒ !,%)) ;L=;L=

ggf3]sf]

df]n k|ltzt

^)

  8703.23.00 ––l;ln08ƒ Ifdtf !,%)) ;L=;L=

gf3]sf] tƒ #,))) ;L=;L=

ggf3]sf]

df]n k|ltzt

^)

1��

Page 175: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8703.24.00 ––l;ln08ƒ Ifdtf #,))) ;L=;L=

gf3]sf]

df]n k|ltzt

^)

–sDk|]zg OUgL;g OG6ƒgn

sDj‚rg lk|‚6f]g Ol~hg

-l8h]n jf cw{l8h]n_ ePsf

cGo uf8Lx¿

  8703.31.00 ––l;ln08ƒ Ifdtf !,%)) ;L=;L=

ggf3]sf]

df]n k|ltzt

^)

  8703.32.00 ––l;ln08ƒ Ifdtf !,%)) ;L=;L=

gf3]sf] tƒ @,%)) ;L=;L=

ggf3]sf]

df]n k|ltzt

^)

  8703.33.00 ––l;ln08ƒ Ifdtf @,%)) ;L=;L=

gf3]sf]

df]n k|ltzt

^)

  –cGo

8703.90.90 ––cGo df]n k|ltzt

^)

87.04 j‚t' jf ;fdfgx¿ 9'jfgLsf]

k|of]usf cGo df]6ƒ uf8Lx¿„

  8704.10.00 –ƒfhdfu{ aflxƒsf] k|of]usf nflu

lgld{t 8Dkƒx¿

df]n k|ltzt

%

  –cGo, s+k]|;g OlUg;g OG6ƒgn

sDa;g lki6f]g OlGhg -8Lh]n

jf cw{ l8h]n_ ePsfM

  ––afxgsf] s"n tf}n -hL=eL=8An'=_

% 6g ggf3]sf] M

1��

Page 176: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8704.21.10 –––d"nt ;fdfgsf] cf];fƒ k;fƒ

ug]{ 8«fOeƒ ;lxt @ hgf eGbf

a9L dflg;sf] oftfoftsf] nflu

tofƒ ;d]t ePsf 8an Sofa

lksck uf8L

df]n k|ltzt

^)

  8704.21.20.10 –––d"nt ;fdfgsf] cf];fƒ k;fƒ

ug]{ 8«fOeƒ ;lxt @ ;L6 ePsf]

l;+un Sofa lksck uf8L

df]n k|ltzt

%)

  8704.21.20.20 –––8]lneƒL Eofg df]n k|ltzt

#)

8704.21.90. –––cGo df]n k|ltzt

%

  ––afxgsf] s"n tf}n -hL=eL=8An'_

% 6g gf3]sf]M

  8704.22.10 –––d"nt ;fdfgsf] cf];fƒ k;fƒ

ug]{ 8«fOeƒ ;lxt @ hgf eGbf

a9L dflg;sf] oftfoftsf] nflu

tofƒ ;d]t ePsf 8an Sofa

lksck uf8L

df]n k|ltzt

^)

  8704.22.90 –––cGo df]n k|ltzt

%

  8704.23.00 ––afxgsf] s"n tf}n -hL= eL=

8An'_ @) 6g gf3]sf]

df]n k|ltzt

%

  –cGo ‚kfs{–OlUg;g OG6ƒgn

sDa;g lki6f]g OlGhg ePsf]M

  8704.31.00 ––8]lneƒL Eofg df]n k|ltzt

#)

1��

Page 177: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

  8704.32.00 ––afxgsf] s"n tf}n hL=eL=8An'_

% 6g gf3]sf]

df]n k|ltzt

%

  8704.90.00 –cGo df]n k|ltzt

%

87.06 zLif{s *&=)! b]lv *&=)%

;Ddsf] df]6ƒ uf8Lsf nflu

OlGhg;+u hf]l8Psf r]l;;„

  8706.00.20 –ldlga;x¿ -!% b]lv @% ;Dd

l;6 ePsf]_ sf

df]n k|ltzt

#%

  8706.00.30 –dfOqmf]a;x¿ -!! b]lv !$

;Dd l;6 ePsf]_ sf

df]n k|ltzt

%%

  8706.00.40 –hLk sfƒ ƒ Eofgx¿sf df]n k|ltzt

^)

  8706.00.50 –ltg kf+u|] uf8Lx¿ -c6f]lƒS;f_

sf

df]n k|ltzt

%%

  8706.00.60.10 –8jn Sofj lksck uf8Lx¿sf] df]n k|ltzt

^)

  8706.00.60.20 –l;Ën Sofj lksck

uf8Lx¿sf]

df]n k|ltzt

%)

8706.00.60.30 ––8]lneƒL Eofgsf df]n k|ltzt

#)

  8706.00.70 –ƒfhdfu{ aflxƒsf] k|of]usf nflu

lgld{t 8Dkƒx¿sf

df]n k|ltzt

%

8706.00.80 a;, 6«sx¿sf df]n k|ltzt

%

  8706.00.90 –cGo df]n k|ltzt

%

1��

Page 178: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

87.08 zLif{s *&=)! b]lv *&=)% sf

df]6ƒ uf8Lsf kf6{k"hf{x¿ ƒ

;xfos ;fdu|Lx¿„

  8708.10.00 –aDkƒx¿ ƒ ltgsf kf6{k'hf{x¿ df]n k|ltzt

%

  –uf8Lsf] d'Vo efu -a8L_ sf

cGo kf6{k"hf{x¿ ƒ ;xfos

;fdu|Lx¿ -Sofj ;d]t_ M

  8708.21.00 ––;L6sf] ;'ƒIff k]6Lx¿ -;]ˆ6L

;L6 j]N6_

df]n k|ltzt

%

  8708.29.00 ––cGo df]n k|ltzt

%

  8708.30.00 –a|]sx¿ -ultƒf]ws_ ƒ ;xfos

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  8708.40.00 –u]oƒ afs;x¿ ƒ ltgsf

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Page 179: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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  8708.93.00 ––Snr ƒ ltgsf kf6{k'hf{x¿ df]n k|ltzt

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  8708.94.00 ––‚6]lƒª kf+u|fx¿, ‚6]lƒª sf]nd

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87.11 df]6ƒ;fOsnx¿ -df]k]8 ;lxt_

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Page 180: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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gf3]sf] tƒ %)) ;L=;L= ggf3]sf]

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87.14 zLif{s *&=!! b]lv *&=!#

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sf]

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Page 181: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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90.10 of] efusf] cGoq pNn]v

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Page 182: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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Page 183: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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Page 184: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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Page 185: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

zLif{s pkzLif{s j:t' jf ;]jfsf] ljj/0f cGtMz'Ns b/

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90.30 cf ]; Ln f ] ‚sf ]k -b f ]ngbzL { _ ,

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Page 186: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

b|i6Jo M–-!_ cGtMz'Ns bƒaGbLdf dfly h'g;'s} s'ƒf n]lvPsf] eP tfklg

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-%_ dfa{nsf] ‚yfgLo pTkfbgdf cGtMz'Ns nfUg] 5}g„

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-&_ df]6ƒ ;fOsnsf] ‚yfgLo pTkfbgdf krf; k|ltzt ƒ cGo ;jfƒL ;fwgsf] ‚yfgLo pTkfbgdf nfUg] cGtMz'Nsdf kRrL; k|ltzt 5'6 x'g]5„

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Page 187: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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-!)_ cGtMz'Ns bƒaGbL k|of]hgsf] nflu lgwf{lƒt cf7 c+ssf] pkzLif{snfO{ tYofÍ k|of]hgsf] nflu dxflgb]{zsn] c+s yk ug{ ;Sg]5„

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-!#_ zLif{s *%=)& cGtu{t kg]{ ln8 Pl;8 Jof6«Lsf] cfGtlƒs pTkfbgdf cGtMz'Ns nfUg] 5}g„

-!$_ dlbƒfsf] cGtMz'Ns u0fgf ubf{ k|lt Pn= lk= ln6ƒ jf k|lt ln6ƒ dWo] h'g a9L x'G5 ;f]xL bƒdf u0fgf uƒL c;'npkƒ ulƒg]5„

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Page 188: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-!&_ rfnL; jf ;f]eGbf a9L ;L6 Ifdtfsf sDtLdf kfFr j6f a;x¿ ;fj{hlgs oftfoftdf ;~rfng ug]{ uƒL btf{b ePsf ;xsfƒL ;+‚yfx¿ tyf sDkgLx¿n] plNnlvt k|of]hgsf] nflu k}7fƒL ug]{ pQm Ifdtfsf tofƒL a; Pj+ ltgsf r]l;;x¿df cGtMz'Ns 5'6 lbOg]5„ To;ƒL k}7fƒL uƒ]sf ;jfƒL ;fwgx¿ k}7fƒL uƒ]sf] ldltn] bz jif{ gk'uL laqmL latƒ0f, gfd;fƒL jf s'g} lsl;dn] xs x‚tfGtƒ0f ug{ kfOg] 5}g„ bz jif{ gk'uL gfd;fƒL, laqmL jf s'g} lsl;dn] xs x‚tfGtƒ0f uƒ]df k|rlnt sfg'g adf]lhd k'ƒ} cGtMz'Ns nfUg]5„

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Page 189: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL-bkmf # ;+u ;DalGwt_cGtMz'Ns b/aGbL

cfly{s P]g, @)^^qm=;++= zL{if{s÷

pkzLif{s g+=j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns

b/

! !&)#=!)=)) ƒ !&)#=()=))

v'bf] -df]nf;];_ k|lt SjL06n

?=$).-

@ !&)!=!!=() ;Vvƒ -u'8_, sfnf] ;Vvƒ, vf8;fƒLaf6 lg‚sg] ƒ;s6 -k}7fƒLdf dfq_

k|lt SjL06n

?=&@.–

# #(@# cGtu{t Knfli6ssf Kofs ug]{ ;fdfg

df]n k|ltzt %

#(@), #(@! Knfli6s l;6 df]n k|ltzt �

#(@^=()=() Knfli6ssf] cGo ;fdfgM df]n k|ltzt �

$ tofƒL kmnkm"nsf] ƒ; M–

@))( =!( =)) , @))(=!!=)) ƒ @))(=!@=))

-s_ ;'Gtnfsf] ƒ; -cƒ]Gh h';_

k|lt ln6ƒ ?=@.–

@))(=@(=)), ƒ @))(=@!=))

-v_ c+u'ƒsf] ƒ; -u|]kk|m'6 h';_

k|lt ln6ƒ ?=@.–

@))(=#(=)) ƒ @))(=#!=))

-u_ cGo s'g} h+jLƒ hftL -l;6ƒ;_ sf] Ps kmnsf] ƒ;

k|lt ln6ƒ ?=@.–

@))(=$(=)), ƒ @))(=$!=))

-3_ e'Os6ƒsf] ƒ; -kfOg]kn h';_

k|lt ln6ƒ ?=@.–

1��

Page 190: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@))( = ^ ( = ) ) , @))(=%)=)) ƒ @))(=^!=))

-ª_ uf]ne]8fsf] ƒ; -6df6f] h';_ c+u'ƒsf] ƒ; -u|}k h';_ c+u'ƒsf] sfFrf] ƒ; -u|}k d‚6_ ;d]t

k|lt ln6ƒ ?=@.–

@))(=&(=)) ƒ @))(=&!=))

-r_ ‚ofpsf] ƒ; -Pkn h';_

k|lt ln6ƒ ?=@.–

@))(=*)=)) -5_ cGo s'g} Pp6} kmnkm'n jf jg‚kltsf] ƒ;

k|lt ln6ƒ ?=@.–

@))(=()=)) -h_ ƒ;sf] ld>0f k|lt ln6ƒ ?=@.–

% @!)^=()=@) r"gf ld>0f ePsf] lgsf]l6go'Qm jf lgsf]l6gƒlxt kfg d;nfx¿ ƒ o‚t} cGo kbfy{x¿

k|lt lsnf] ?=@#).–

^ !$)$=()=)) sTyf k|lt lsnf] ?=!!%.–

sTyf ƒ; k|lt lsnf] ?=@%.–

& @@)@=()=)) cNsf]xn ƒlxt ;j} lsl;dsf] k]o kbfy{x¿

k|lt ln6ƒ ?=@.%)

* @@)#=))=)) ljoƒ k|lt ln6ƒ ?=^%.–

@@)^=))=!) s06«L laoƒ -5†ofª_ k|lt ln6ƒ ?=@).–

( @@)$=@(=)) ‚jb]zdf lgld{t jfO{g -r'qf], ‚ofp ƒ P];]n'af6, lgld{t !@ k|ltzt;Dd cNsf]xnsf] dfqf ePsf]_ jf ‚jb]zL ;fO{8ƒ

k|lt ln6ƒ ?=%).–

1�0

Page 191: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

– !@ k|ltzt;Dd cNsf]xn ePsf jfOg ƒ ljoƒ afx]ssf cGo k]o kbfy{x¿ -k}7fƒLdf_

k|ltln6ƒ ?=!%).–

@ @)$ = ! ) = ) ) , @@)%=()=))@@)$=@!=))@@)$=@(=))@@)$=#)=))ƒ @@)%=!)=))

!@ k|ltzt;Dd cNsf]xn ePsf jfOg -k}7fƒLdf_

k|lt ln6ƒ ?=!%).–

@ @)$ = ! ) = ) ) , @@)%=()=))@@)$=@!=))@@)$=@(=))@@)$=#)=))ƒ @@)%=!)=))

!@–!& k|ltzt;Dd cNsf]xnsf] dfqf ePsf] jfOg

k|ltln6ƒ ?=!%).–

!) @@)$ = ! ) = ) ) , @@)%=()=))@@)$=@!=))@@)$=@(=))@@)$=#)=))@@)%=!)=))ƒ @@)^=))=()

!& k|ltzteGbf j9L cNsf]xn ePsf] jfOg, hl8j'6L ldl>t dlbƒf, sS6]n -cNsf]xlns ÷cNsf]xlns÷ gg†cNsf]xlns ld>0f_ tyf cGo kmd]{06]8 dlbƒfx¿

k|lt ln6ƒ ?=!&).–

!! @@)^=))=()ƒ @@)$=!)=))

;]Dk]g, ;]ƒL, ld8, k]ƒL, ;fO8ƒ„

k|ltln6ƒ ?=!&).–

!@ @@)&=@)=)) l8g]r8{ l‚k|6 -*) b]lv (( k|ltzt;Dd cNsf]xn ePsf]_

k|lt ln6ƒ ?=!).–

1�1

Page 192: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

!# #*!$=))=)) lygƒ, ;Ne]06 k|lt ln6ƒ ?=@@.–

!$ @@)&=!)=)) PgxfO8«; Oyfgf]n -(( k|ltzt eGbf j9L cNsf]xn ePsf]_

k|lt ln6ƒ ?=^.–

!% cfotgdf %&=)^ k|ltztb]lv *) k|ltzt;Dd cNsf]xn ePsf] dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ;a} k|sfƒsf dfbs b|ax¿

@@)*=@)=!) -s_ jfOg tyf j|f08Lsf] sRrf kbfy{

k|lt ln6ƒ ?=!)*.–

@@)*=#)=!) -v_ lx†j‚sLsf] sRrf kbfy{

k|lt ln6ƒ ?=!)*.–

@@)*=$)=!) -u_ ƒd P08 6fkmLofsf] sRrf kbfy{

k|lt ln6ƒ ?=!)*.–

@@)*=%)=!) -3_ hLg ƒ h]g]efsf] sRrf kbfy{

k|lt ln6ƒ ?=!)*.–

@@)*=^)=!) -ª_ ef]8†sfsf] sRrf kbfy{

k|lt ln6ƒ ?=!)*.–

@@)*=&)=!) -r_ lns;{ ƒ sl8{oN;sf] sRrf kbfy{

k|lt ln6ƒ ?=!)*.–

@@)*=()=!) -5_ cGo dlbƒfsf] sRrf kbfy{ -‚k|L6 ;d]t_

k|lt ln6ƒ ?=!)*.–

1�2

Page 193: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

!^ @@)&=!)=)) cfotgdf *) k|ltzteGbf a9L cNsf]xn ePsf dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ƒ]lS6kmfO8 l‚k|6

k|lt ln6ƒ ?=##.–

@@)&=!)=)) O{=Pg=P= k|lt ln6ƒ ?=$$.–

!& tofƒL dlbƒf

@@)*=@)=() -s_ jfOg tyf a|f08L-!_ @% o'=lk= zlQmsf] -$@=* k|ltzt

cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#$&.–jf?=$^@.–

@@)*=@)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#@$.–jf?=$^@.–

-v_ XjL‚sL

@@)*=#)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#$&.–jf?=$^@.–

@@)*=#)=() -@_ #) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#@$.–jf?=$^@.–

-u_ ƒd P08 6flkmof

1��

Page 194: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@@)*=$)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#$&.–jf?=$^@.–

@@)*=$)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#@$.–jf?=$^@.–

-3_ hLg ƒ h]g]ef

@@)*=%)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#$&.–jf?=$^@.–

@@)*=%)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#@$.–jf?=$^@.–

-ª_ ef]8†sf

@@)*=^)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#$&.–jf?=$^@.–

@@)*=^)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt

cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#@$.–jf?=$^@.–

-r_ lns;{ ƒ sl8{oN;

1��

Page 195: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@@)*=&)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#$&.–jf?=$^@.–

@@)*=&)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#@$.–jf?=$^@.–

-5_ cGo tofƒL dlbƒf

@@)*=()=() -!_ !% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf] _

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?= $^%.–jf?= %$&.–

@@)*=()=() -@_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#$&.–jf?=$^@.–

@@)*=()=() -#_ #) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=#@$.–jf?=$^@.–

@@)*=()=() -$_ $)o'=lk= zlQmsf] -#$=@# k|ltzt

cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?=!^$.–jf?=@&@.–

1��

Page 196: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@@)*=()=() -%_ %) o'=lk= zlQmsf] -@*=%# k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?= %&.–jf?= !!$.–

@@)*=()=() -^_ &) o'=lk= zlQmsf] -!&=!@ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒk|lt Pn=lk=ln6ƒ

?= !%.–jf?= %).–

tƒ cfofltt dlbƒfsf] xsdf dfly plNnlvt bƒaGbLdf tf]lsPsf] cNsf]xnsf] dfqfdf Ps k|ltzt;Dd kmƒs ePdf ;f]xL bƒaGbL nfUg]5 ƒ Ps k|ltzteGbf a9L kmƒs ePdf glhssf] pRrbƒsf] bƒaGbL cg';fƒ cGtMz'Ns nufO{ c;'npkƒ ulƒg]5„

!* @$)! Kofs gulƒPsf] sf]ƒf ;"lt{ k}7fƒLdf dfq -pBf]un] sRrf kbfy{df k|of]u ug]{ afx]s_

k|lt ls= u|fd

?=%).—

@$)#=(!=)) r'gf ldnfO{ vfg] KoflsË ulƒPsf] sf]ƒf ;'lt{

k|lt ls= u|fd

?= !#).–

1��

Page 197: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@$)#=(!=)) ;'tL{af6 tofƒ ePsf] ;a} k|sfƒsf] hbf{ ƒ v}gL,

k|lt ls= u|fd

?= @)).–

@$)#=((=)) g; tyf ;"lt{sf] w"nf] ldl;Psf] bfFt df‰g] j‚t'

k|lt=ls u|fd ?= !().–

@$)#=!)=() tofƒL lj8L k|lt Pd ?= %).–

@$)#=!)=!) kfOk ;"lt{ k|lt ls=u|fd ?= %&%.–

!( @$)@=!)=)) ƒ @$)@=()=))

;j} k|sfƒsf] l;ufƒ k|lt lvNnL ?=%.–

@) &@!#, &@!$ ƒ &@!% -pkzLif{s &@!$=((=!), afx]s_

kmnfd] 808L k|lt d]=6g= ?= !))).–

@! @%!^=()=)), @%!^=@)=)), @%!%=!@=)), @%!%,@)=)), @%!^=!@=)) ƒ ^*)@=@!=)) b]lv ^*)@=((=)) ;Dd

dfj{n Dff]n k|ltzt %

^()* Un]h 6fonx¿ Dff]n k|ltzt %

@@ !()@ rfp rfp -g'8N;_ ƒ ltgsf] 6'qmf6fqmL, Dofsfƒf]gL ƒ kf‚tf

k|lt s]=lh= ?= &.%)

@!)^=()=!) h+s km'8†; -s'ƒs'ƒ], s'ƒd'ƒ], lrhaN;, n]h, k]i6«L cflb_

k|lt s]=lh= ?= &.%)

1��

Page 198: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@# efu !^ df;', df5fsf tofƒL klƒsfƒx¿ -l6gKofs_

Dff]n k|ltzt %

@#)(=!)=)) s's'ƒ, laƒfnf]sf] vfgf Dff]n k|ltzt %

@$ r'ƒf]6 -;"lt{af6 tofƒ ePsf] ;j} k|sfƒsf] r'ƒf]6_

-!_ &) ld=ld= ;Ddsf] nDjfO{df

=

@$)@=@)=)) -s_ lkmN6ƒ gePsf] k|lt Pd ?=@!).–

@$)@=@)=)) -v_ lkmN6ƒ ePsf] k|lt Pd ?=$$%.–

@$)@=@)=)) -@_ &) eGbf a9L &% ld=ld= ;Ddsf] nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd ?=%&).–

@$)@=@)=)) -#_ &% eGbf a9L *% ld=ld= ;Ddsf] nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd ?=&#).–

@$)@=@)=)) -$_ *% ld=ld= eGbf a9L nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd (%).–

@% l;d]06

@%@#=@!=)) -s_ kf]6{Nof08 l;d]06 ;]tf] -ƒ+uL jf ƒ+uljlxg_

k|lt d]=6g ?= !&).–

@%@#=@(=)) -v_ kf]6{n}08 l;d]06 -v}ƒf]_

k|lt d]=6g ?= !&).–

@%@#=#)=)) -u_ cn'ldlgo; l;d]06 k|lt d]=6g ?= !&).–

@%@#=()=)) -3_ cGo xfO8«f]lns l;d]06

k|lt d]=6g ?= !&).–

1��

Page 199: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@^ #@)*, #@)(, #@!)

;a} k|sfƒsf k]G6†; Dff]n k|ltzt %

@& ^()$=!)=)) -s_ ;a} k|sfƒsf -;]ƒflds_ O{6fx¿ -cfGtlƒs pTkfbg afx]s_

k|lt xhfƒ ?= %*).–

@* ;jfƒL ;fwgx¿ M

-s_ sfƒ, hLk ƒ Eofgx¿ -eG;fƒ zLif{s *&)@ ƒ *&)#_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt %)

-v_ dfOqmf]a;x¿ -!! b]lv !$ l;6;Dd ePsf] -eG;fƒ zLif{s *&)@_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt %)

-u_ 8jn Sofj lksck -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt %)

-3_ tLg kf+u|] uf8Lx¿ -c6f]lƒS;f_ -eG;fƒ zLif{s *&)#_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt %)

1��

Page 200: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

-8=_ l;+un Sofj lksck -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt $%

-r_ 8]lneƒL Eofg -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt @%

-5_ ldlga;x¿ -!% b]lv @% l;6;Dd ePsf]_ -eG;fƒ pkzLif{s *&)@!)@)_

Dff]n k|ltzt #)

-h_ ldlga;x¿ -!% b]lv @% l;6;Dd ePsf]_ -eG;fƒ pkzLif{s *&)@()=@)_

Dff]n k|ltzt #)

-em_ eG;fƒ zLif{s *&)@ df kg]{ -!% b]lv @% l;6;Dd ePsf]_ ldlgj;sf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt #)

200

Page 201: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

-`_ a; ƒ 6«sx¿ -eG;fƒ zLif{s

*&)@, *&)$ ƒ ltgsf r]l;; eG;fƒ zLif{s *&)^_

Dff]n k|ltzt %

-6_ df]6ƒ;fOsn -eG;fƒ zLif{s *&!!_

Dff]n k|ltzt #)

@( 84.43 

Kn]6x¿, l;ln08ƒx¿ ƒ zLif{s *$=$@ sf 5kfO{sf cGo pkfbfgx¿åfƒf d'b|0f sfo{sf] nflu k|of]u x'g] 5fKg] -d'b|0f_ oGqfjnLÙ cGo d'b|0f oGqx¿, k|ltlnlk ptfg]{ oGqx¿, ƒ ˆofS; ug]{ oGqx¿, ;+of]lht ePsf jf gePsfÙ ltgsf cËx¿ ƒ ;xfos j‚t'x¿ -kf6†;{ P08 P;];lƒh_„

 

  

–cGo d'b|sx¿, k|ltlnlk ptfg]{ oGqx¿ ƒ ˆofS; ug]{ oGqx¿Ù ;+of]hg ePsf jf gePsfM

 

201

Page 202: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 8443.31.00 ––d'b|0f ug]{, k|ltlnlk ptfg]{ jf ˆofS; k7fpg] dWo] b'O{ jf b'O{ eGbf a9L sfo{x¿ ;DkGg ug{ ;Sg] oGqx¿, ‚jrflnt cfFs8f k|zf]wg oGq jf ;+hfn -g]6js{_ df hf]8†g ;lsg] lsl;dsf

df]n k|ltzt

10

 8443.39.00 –– cGo df]n k|ltzt 10

#) 84.72 

cGo sfof{no oGqx¿ -clkm; dlzG;_ -pbfx0ftM x]S6f]u|fkm jf ‚6]]lG;n 8'lKns]]]]]l6Ë dlzgx¿, P8«]l;Ë dlzgx¿, c6f]Dofl6s AofÍgf]]6 l8‚k]G;ƒx¿, SjfOg;f}l6{Ë dlzgx¿ -d'b«f 5f+6†g] oGq_, SjfOg sfpl06Ë jf ¥oflkË dlzgx¿, k]lG;n zfk]{lgË dlzgx¿, kƒkmf]]ƒ]l6Ë jf ‚6†oflKnË dlzgx¿_„

 

 8472.90.00 – cGo df]n k|ltzt 15

202

Page 203: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

#! 84.79 

o; efusf] cGoq pNn]v gePsf jf ;dfj]z gePsf, JolQmut sfo{ -Ogl8leh'cn kmÍ;G;_ ePsf oGqx¿ ƒ oflGqs ;flwqx¿ -d]sflgsn cKnfoG;];_„

 

––cGo M   8479.89.90 –––cGo df]n k|ltzt 10

#@ 85.17 

6]lnkmf]g ;]6x¿, ;]n'nƒ ;+hfnx¿ jf cGo tfƒljlxg ;+hfnx¿sf nflu k|of]u x'g] 6]lnkmf]gx¿ ;d]tÙ WjgL, 5jL jf cGo cfFs8f k|;fƒ0f jf ;+u|x0f lgldQsf pksƒ0fx¿, tfƒ;lxt jf tfƒƒlxt ;+hfn -h‚t}M ‚yfgLo jf a[xt If]q ;+hfn -nf]sn cƒ jfO8 Plƒof g]6js{__ df ;~rfƒ ug{ k|of]u x'g] pksƒ0fx¿ ;d]t, zLif{s *$=$#, *%=@%, *%=@& jf *%=@* sf k|;fƒ0f jf ;+u|x0f pksƒ0fx¿ afx]s„

 

20�

Page 204: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

  

–WjgL, 5jL jf cGo cfFs8f k|;fƒ0f jf ;+u|x0f lgldQsf pksƒ0fx¿, tfƒ;lxt jf tfƒƒlxt ;+hfn -h‚t}M ‚yfgLo jf a[xt If]q ;+hfn -nf]sn cƒ jfO8 Plƒof g]6js{__ df ;~rfƒ ug{ k|of]u x'g] pksƒ0fx¿ ;d]tM

 

 8517.61.00 ––cfwfƒ ‚yfgx¿ -a]; ‚6]zG;_

df]n k|ltzt 5

 8517.62.00

––WjgL, 5jL jf cGo cfFs8fnfO{ ;+u|x0f ug]{ klƒjt{g ug]{ ƒ k|;fƒ0f jf k'g?Tkfbg ug]{ oGqx¿, ‚jLrLË ƒ ƒfpl6Ë pksƒ0fx¿ ;d]t

df]n k|ltzt

5

 8517.69.00 ––cGo df]n k|ltzt 5

 8517.70.00 –cËx¿ -kf6{;_ df]n k|ltzt 5

20�

Page 205: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

## 85.18 

;"IdWjgLjfxs -dfOqmf]kmf]]g_ x¿ ƒ To; lgldQsf wfƒsx¿ -‚6of08;_Ù ;+nUgs -OgSnf]hƒ_ df cfƒf]lkt -dfp06]8†_ eP jf gePsf Wjlg lj‚tfƒs oGqx¿ -nfp8† ‚kLs;{_Ù ;'IdWjlg jfxs -dfOqmf]kmf]g_ ;lDdlnt -sDjfO08_ ePsf] jf gePsf] s0f{ >j0foGq -x]8 kmf]g_ x¿ tyf s0f{ >j0foGq -Ooƒ kmf]g_ x¿, ƒ Ps ;"IdWjlgjfxs -dfOqmf]kmf]g_ tyf Ps jf Ps eGbf a9L Wjlg lj‚tfƒs oGq -nfp8‚kLsƒ_ x¿ ePsf ;d'Rro -;]6_ x¿Ù >Aofj[lQ j}B'lts lj‚tfƒs -cl8of] lk|mSj]G;L On]lS6«s PlDKnkmfoƒ_ x¿Ù j}B'lts WjgL k|jWb{s oGq -On]lS6«s ;fp08 PDKnLkmfoƒ_ sf ;d'Rrox¿ -;]6†;_

 

20�

Page 206: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 8518.10.00 –dfOqmf]kmf]]g ƒ ltgsf c8];fx¿

df]n k|ltzt 5

  

–a§fleq c8†ofOPsf jf gc8†ofOPsf nfp8 l‚ksƒx¿M

 

8518.29.00 ––cGo df]n k|ltzt 5

#$ 85.23 

l8‚sx¿, 6]kx¿, ;'ul7t cj‚yfsf jfikLsƒ0f gx'g] -;f]ln8–‚6]6 gg†–ef]nf6fOn_ ;+ro pksƒ0fx¿, æ‚df6{ sf8{x¿Æ ƒ WjgL jf cGo k|j[lQnfO{ clen]vg ug{ lgldQsf cGo dfWod, clen]vg ulƒPsf jf gulƒPsf l8‚s pTkfbgsf nflu k|of]u x'g] Dofl6«;x¿ ƒ dfi6ƒx¿, tƒ efu #& sf pTkfbgx¿ afx]s„

 

–r'DjsLo dfWodM  8523.29.90 ––cGo df]n k|ltzt 5

8523.40.00 –rfIf'ifLo -clK6sn_ dfWod

df]n k|ltzt 5

20�

Page 207: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 8523.51.00 ––;'ul7t cj‚yfsf jfikLsƒ0f gx'g] -;f]ln8–‚6]6 gg†–ef]nf6fOn_ ;+ro pksƒ0fx¿

df]n k|ltzt5

 8523.52.00 ––æ‚df6{ sf8{x¿Æ df]n k|ltzt 5

 8523.59.00 ––cGo df]n k|ltzt 5

8523.80.00 –cGo df]n k|ltzt 5

#% 85.25 

;+u|x0f pksƒ0f -lƒ;]K;g P]kƒ]6;_ jf Wjlg clen]vg -;fp08 lƒsl8{Ë_ jf k'g?Tkfbg -lƒk|f]8†o"l;Ë_ pksƒ0f -P]kƒ]6;_ ;dflji6 eP jf gePsf], ƒ]l8of] k|;fƒ0f -ƒ]l8of]–a|f]8sfl‚6Ë_ jf 6]lnlehg lgldQsf k|;fƒ0f pksƒ0f -6«fG;ld;g Pkƒ]6;_Ù 6]lnlehg Sofdƒfx¿Ù l8lh6n Sofdƒfx¿ ƒ lel8of] Sofdƒf–lƒs8{;{„

 

 8525.60.00

–;+u|x0f pksƒ0f -lƒ;]K;g Pkƒ]6;†_ ;dflji6 6«fG;ld;g pksƒ0fx¿

df]n k|ltzt

5

20�

Page 208: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 8525.80.00

–6]lnlehg Sofdƒfx¿, l8lh6n Sofdƒfx¿ ƒ lel8of] Sofdƒf lƒs8{ƒx¿ -lel8of] Sofdƒf ƒ]s8{;{_

df]n k|ltzt

5

#^ 85.28 

ƒ]l8of] k|;fƒ0f -a|f]8sf‚6_ u|fxsx¿ -lƒl;e;{_ cyjf Wjlg jf lel8of] clen]vg -lƒsl8{Ë_ jf k'g?Tkfbg -lƒk|f]8†o"l;Ë_ pksƒ0fx¿ -P]kƒ]6;_ ;dflji6 -Ogsƒkf]ƒ]l6Ë_ ePsf jf gePsf, 6]lnlehg lgldQsf ;+u|x0f -lƒ;]K;g_ pksƒ0f -P]kƒ]6;_Ù 6]lnlehg ;+u|x0f pksƒ0fx¿ ;dflji6 gePsf df]lg6ƒx¿ -kƒLljIfsx¿_ ƒ k|f]h]S6ƒ-k|If]lkq_ x¿„

 

20�

Page 209: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

–k|f]h]S6ƒ -k|If]lkq_ x¿

 8528.61.00

––zLif{s *$&! sf] ‚jrflnt cfFs8f k|zf]wg k|0ffnLdf k"0f{?kdf jf d'Vo?kdf k|of]u x'g] lsl;dsf]

df]n k|ltzt10

#& *%@*=&@=)) ƒlËg 6]lnlehg Dff]n k|ltzt %

*%$)=!!=)) ƒlËg 6]lnlehgsf lkSrƒ 6†'o'ax¿

Dff]n k|ltzt %

#* 85.29 

zLif{s *%=@% b]lv *%=@* ;Ddsf pksƒ0fx¿sf] nflu k"0f{tof ƒ d'Votof k|of]u of]Uo kf6{k"hf{x¿„

 

  –cGo M  8529.90.10 6]lnlehg lƒl;eƒsf df]n k|ltzt 15

#( 85.31 

zLif{s *%=!@ jf *%=#) afx]ssf ljB'tLo Wjlg jf b[Zo ;"rs pksƒ0fx¿ -h‚t}–306L, ;fOƒg, O+l8s]6ƒ Kofg]n, rf]ƒ 306L -ju{nƒ Pnfd{_ jf cfunflusf] 306L -kmfoƒ cnfd{_„

 

20�

Page 210: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 8531.20.00 –tƒn ‚kml6s ;fdfu|L -Pn=;L=l8=_ jf k|sfz Oldl6ª 8fof]8†; -Pn=O=8L=_ ;dflji6 O08Ls]6ƒ Kofg]n

df]n k|ltzt

10

 8531.90.00 –kf6{k'hf{x¿ df]n k|ltzt 10

$) 85.32 

l‚yƒ EoflƒPjn ƒ ldnfpg x'g] ljB'tLo ;Gwflƒq -Sofkfl;6ƒ_ -lk|–;]6_„

 

 8532.10.00 –%).^) xh{ ;ls{6sf] k|of]usf] nflu tofƒ ulƒPsf] l‚yƒ ;Gwflƒq -Sofkfl;6ƒ_ ƒ )=% s]=efƒ -kfjƒ Sofkfl;6ƒ_ eGbf sd Ifdtf gePsf] lƒPS6Le zlQm ;~rfng ug{ ;Sg] ePsf]

df]n k|ltzt

10

   –cGo l‚yƒ ;Gwflƒq -Sofkfl;6ƒ_ M

 

 8532.21.00 ––6†ofG6fnd df]n k|ltzt 10

 8532.22.00 ––cfNd'lgod On]S6«f]nfOl6s

df]n k|ltzt 10

210

Page 211: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 8532.23.00 ––;]ƒflds 8fOO{n]lS6«s, l;Ën n]oƒ

df]n k|ltzt10

 8532.24.00 ––;]ƒflds 8fOO{n]lS6«s, dlN6n]oƒ

df]n k|ltzt 10

 8532.25.00 ––sfuh jf Knfli6ssf] 8fOO{n]lS6«s

df]n k|ltzt10

 8532.29.00 ––cGo df]n k|ltzt 10

 8532.30.00 –EoflƒPjn jf P8hi6]jn -ldnfpg x'g]_ -lk|–;]6_ Sofkfl;6ƒ

df]n k|ltzt 10

 8532.90.00 –kf6{k'hf{x¿ df]n k|ltzt 10

$! 85.33 

ljB't k|ltƒf]ws -ƒ]l;i6ƒ_ -lƒof]‚6†of6† ƒ kf]6]GzLof]ld6ƒ ;d]t_, tfk k|ltƒf]ws afx]s„

 

 8533.10.00 –l‚yƒ sfa{g k|ltƒf]ws, sDkf]lh;g jf lkmNd h‚tf

df]n k|ltzt 10

   –cGo l‚yƒ k|ltƒf]ws M

 

211

Page 212: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 8533.21.00 ––@) af6 ;Ddsf] zlQm ;~rfng Ifdtfsf nflu

df]n k|ltzt 10

 8533.29.00 ––cGo df]n k|ltzt 10

  

–tfƒ hf]l8Psf] 36a9 x'g] -EoflƒPjn_ k|ltƒf]ws, lƒof]‚6†–of6†; ƒ kf]6]GzLof]ld6ƒ M

 

 8533.31.00 ––@) af6 ;Ddsf] zlQm ;~rfng Ifdtfsf nflu

df]n k|ltzt 10

 8533.39.00 ––cGo df]n k|ltzt 10

 8533.40.00 –cGo 36a9 x'g] k|ltƒf]ws, lƒof]i6†of6†; ƒ kf]6]GzLof]ld6ƒ ;d]t

df]n k|ltzt 10

8533.90.00 –kf6{k'hf{x¿ df]n k|ltzt 10

8534.00.00 lk|G6]8 ;ls{6 -5flkPsf klƒkyx¿_.

df]n k|ltzt 10

212

Page 213: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$@ 85.36 

!))) ef]N6;Ddsf] ef]N6]h ePsf] jfNg] lgefpg] -‚jLlrª_ jf ljB'tLo klƒkysf] nflu jf ljB't klƒkydf jf ;+u hf]8†gsf] nflu rflxg] j}B'lts pksƒ0fx¿ -h‚t}, ‚jLr, lƒn], ˆo"h, ;h{ ;k|];ƒ, Knu, ;s]6, NofDk–xf]N8ƒ ƒ cGo ;+of]hsx¿ -sg]S6;{_ hS;g aS;];_Ù rfIf'ifLo tGt'x¿ -clK6sn kmfOj;{_, rfIf'ifLo tGt'sf d'2f jf df]6f tfƒx¿ lgldQsf ;+of]hsx¿ -sg]S6;{_.

 

 8536.50.00 –cGo ‚jLrx¿ df]n k|ltzt 10

  –NofDk xf]N8ƒ, Knu ƒ ;s]6x¿M

 

 8536.69.008536.69.00 ––cGo df]n k|ltzt 10

 8536.90.00 –cGo pksƒ0fx¿ df]n k|ltzt 10

21�

Page 214: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$# 85.44 

ljB't?4 -OG;'n]6]8_, -Ogfd]n nufPsf] jf Pgf]8fOh ;d]t_, tfƒ -jfoƒ_, s]a'n -sf]–PS;]n s]a'n ;d]t_ ƒ sg]S6ƒ;+u hf]l8Psf] jf ghf]l8Psf] cGo OG;'n]6]8 sG8S6ƒÙ clK6sn kmfOaƒ s]a''n, tfƒ, ljB't s08S6ƒ jf sg]S6ƒ hf]8]sf] jf ghf]8]sf] k|To]s 9flsPsf ƒ]zfx¿ -lzb†8 kmfOaƒ_ af6 ag]sf] tfƒ„

 

  

–!))) ef]N6;Ddsf] nflu cGo On]lS6«s s08S6ƒx¿M

 

 8544.42.00 ––sg]S6ƒ;+u hf]l8Psf

df]n k|ltzt 15

 8544.49.00 ––cGo df]n k|ltzt 15

 8544.70.00 -clK6sn kmfOjƒ s]j'n

df]n k|ltzt 10

21�

Page 215: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$$ 90.10 

of] efusf] cGoq pNn]v gePsf] jf ;dfj]z gePsf] t‚jLƒ ;DaGwL -rnlrq ;DaGwL ;d]t_ k|of]uzfnfx¿df k|of]u x'g] pksƒ0f ƒ cf}hfƒx¿Ù g]u]6f]‚sf]kÙ k|f]h]S;g ‚qmLg -k|If]ks kbf{_„

 

9010.90.00 –kf6{k'hf{ ƒ ;xfos ;fdfgx¿

df]n k|ltzt 10

$% 90.11 

;"Id kmf]]6f]u|fkmL -kmf]]6f]dfOs|f]u|fkmL_, l;g]kmf]6f]dfOs|f]u|fkmL jf dfOs|f]k|f]h]S;g -;"Id k|If]k0f_ sf] nflu ;d]t ;+o'Qm rfIf'if ;"IdbzL{ oGqx¿ -sDkfp08 clK6sn dfOs|f]‚sf]k_„

 

 9011.10.00 –‚6Llƒof]‚sf]lks dfOqmf];sf]K;

df]n k|ltzt 5

21�

Page 216: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

 9011.20.00

–;"Id kmf]]6f] lvRg] -kmf]]6f]]dfOqmf]u|fkmL_, ;"Id rnlrq lvRg] -l;g]kmf]6f]dfOs|f]u|fkmL_ jf ;"Id k|If]k0f -dfOqmf] k|f]h]S;g_ sf cGo ;"Id bz{s oGqx¿ -dfOqmf]‚sf]K;_

df]n k|ltzt 5

 9011.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdfgx¿

df]n k|ltzt 5

$^ 90.12 

rfIf'if -clK6sn_ ;"Idbz{s oGqx¿ -dfOqmf]‚sf]K;_ afx]ssf ;"Idbz{s oGqx¿Ù ljjlt{t pksƒ0fx¿ -l8ˆ|ofS;g Pkƒ]6;__„

 

 9012.10.00

–b'?jLIf0f oGqx¿ –dfOqmf]‚sf]K;_, clK6sn dfOqmf]‚sf]kx¿ afx]sÙ ljjt{g pksƒ0fx¿ -l8k|mofS;g Pkƒ]6;†_

df]n k|ltzt 5

9012.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

21�

Page 217: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$& 90.17 

lvRg], lrgf] nufpg], jf ul0ftLo lx;fj ug]{ cf}hfƒx¿ -h‚t}–lv+Rg] d]lzg, gS;f ptfg]{ oGq, k|f]6«ofS6ƒ, gS;fsf ;]6x¿, ‚nfO8† ?nx¿, l8‚s SofNs'n]6ƒ_Ù o; efudf cGoq gkƒ]sf], xftn] nDjfO{ gfKg] cf}hfƒx¿ -h‚t}–gfKg] 808L ƒ lkmQf jf dfOqmf]ld6ƒ, Soflnk;{_„

 

9017.20.00 –cGo lvRg], lrgf] nufpg] ƒ ul0ftLo lx;fj ug]{ cf}hfƒx¿

df]n k|ltzt 5

 9017.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

21�

Page 218: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$* 90.26 

Uof+; jf c? tƒn kbfy{sf k|jfx, tx, bjfj jf cGo ljljwtf -e]lƒojN;_ gfKg] jf kƒLIf0f ug]{ -h‚t}–k|jfxdfks, ;txdfks, Dofgf]dL6ƒ -xfjf jf jfiksf] bjfj gfKg] oGq_ tfkdfks_ cf}hfƒ ƒ pksƒ0fx¿, zLif{s ()=!$, ()=!%, ()=@* jf ()=#@ sf cf}hfƒ ƒ pksƒ0fx¿ afx]s„

 

9026.10.00 –tƒnsf] k|jfx jf ;tx gfKg jf kƒLIf0f ug{sf] nflu

df]n k|ltzt 5

 9026.20.00 –bjfj gfKg jf kƒLIf0f ug{sf] nflu

df]n k|ltzt 5

 9026.80.00 –cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt 5

 9026.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

21�

Page 219: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$( 90.27 

ef}lts jf ƒf;folgs ljZn]if0f -h‚t}–w«jLsƒ0fdfks -kf]nfƒL–ld6ƒ_, kƒfjt{dfks lƒk«†m|ofS6f]ld6ƒ_, a0f{qmddfks -‚k]S6«f]– ld6ƒ_, Uof+; jf w'jf+ ljZn]if0f ug]{ pksƒ0fx¿_ sf k|of]usf cf}hfƒx¿ ƒ pksƒ0fx¿Ù RofkRofk nfUg] -le‚sf]l;6L_, l5b«tf -kf]ƒf]l;6L_, k|;ƒ0f -PS;kfG;g_ ;txsf] wfƒ0f–Ifdtf -;km]{]{; 6]G;g_ jf o‚t} gfKg] jf kƒLIf0f ug]{ cf}hfƒ ƒ oGqx¿Ù tfksf] dfqf, Wjlg jf k|sfzsf] gfk jf kƒLIf0f ug]{ cf}hfƒx¿ ƒ pksƒ0fx¿ -PS‚kf]hƒ dL6ƒ ;d]t_Ù ;"Idst{s -dfOqmf]6f]D;_„

 

21�

Page 220: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

9027.20.00 –j0f{n]v -qmf]Sof6f]u|fkm_ ƒ ljB't† ;+ƒr0f ;DaGwL -On]S6«f]kmf]]lƒl;;_ pksƒ0fx¿

df]n k|ltzt 5

 9027.50.00

–rfIf'if ljsLƒ0f -o"=eL=, lelhjn, cfO= cfƒ=_ k|of]u ug]{ cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt 5

 9027.80.00  –cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt 5

220

Page 221: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷ pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

%) 90.30 

cf];Lnf]‚sf]k -bf]ngbzL{_, ‚k]S6«d -j0f{k6_ ljZn]ifs ƒ zLif{s ()=@* sf dfks -ld6ƒ_ afx]ssf ljB'tsf] dfqf gfKg] jf kƒLIf0f ug{sf] nflu k|of]u x'g] cGo cf}hfƒx¿ ƒ pksƒ0fx¿; cNkmf, la6f, ufdf, PS;–ƒ], sl‚ds -cGtlƒIf_ jf cGo cfof]gfOlhª -ljB't c0f'_ ljsLƒ0f -ƒ]8LP;g_ gfKg] jf kQf nufpg] cf}hfƒ ƒ pksƒ0fx¿„

 

 9030.40.00

–ljz]iftM b"ƒ;~rfƒsf] nflu lgld{t cGo cf}hfƒx¿ ƒ pksƒ0fx¿ -h‚t}–qm;–6sdL6ƒ, u]g ldhlƒË ug]{ cf}hfƒx¿, l8‚6f];{g ˆofS6ƒ ld6ƒ, ;f]kmf]]ld6ƒ_

df]n k|ltzt 5

 9030.90.00  –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

221

Page 222: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

b|i6JoM–-!_ cGtMz'Ns bƒaGbLdf dfly h'g;'s} s'ƒf n]lvPsf] eP tfklg

PDa'n]G;, zj jfxg ƒ Aofl6«af6 rNg] 6]Dkf]sf] r]l;;df cGtMz'Ns nfUg] 5}g„

-@_ cGtM z'Ns nfUg ;Sg] j‚t'x¿sf] JofVof tyf xfdf]{gfOH8 sf]8 tf]Sg] sfd cfjZostf cg';fƒ eG;fƒ ljefu;+u kƒfdz{ lnO{ ljefun] ug{ ;Sg]5„

-#_ cfly{s jif{ @)^%÷^^ ;Dd vƒLb eO{ df}Hbftdf ƒx]sf cGtMz'Ns nfUg] ;jfƒL ;fwgx¿sf] cGtMz'Ns c;'n ug]{ k|lqmof cfly{s P]g, @)^% adf]lhd g} x'g]5„

-$_ pBf]un] k}7fƒL ug]{ zLif{s &@=!# sf] pkzLif{s &@!#=(!=!) sf] M.S Wire Rod in CoilsRrf kbfy{df pBf]u ljefusf] l;kmflƒ;df cGtMz'Ns 5'6 lbOg]5„

-%_ cGtMz'Ns bƒaGbL k|of]hgsf] nflu lgwf{lƒt cf7 c+ssf] pkzLif{snfO{ tYof+s k|of]hgsf] nflu dxflgb]{zsn] c+s yk ug{ ;Sg]5„

-^_ s'g} klg dlbƒfsf] sS6]n uƒ]df l;=g+= !) adf]lhdsf] bƒaGbL nfUg]5„

-&_ &) o"=kL= zlQmsf] tofƒL dlbƒf l;=g+= !^ sf] ƒ]lS6kmfO8 l‚k|6 k|of]u uƒL dfq agfpg kfOg]5„

-*_ dfj{nsf] ‚yfgLo pTkfbgdf cGtMz'Ns nfUg] 5}g„

-(_ lem6L, u'G6f efƒL cfb]zsf] ;'ljwf cGtu{t e+;fƒ dx;'n 5'6df k}7fƒL ulƒPsf] JolQmut k|of]hgsf j‚t'x¿df cGtMz'Ns nfUg] 5}g„

-!)_ df]6ƒ;fOsnsf] ‚yfgLo pTkfbgdf kGw| k|ltzt cGtMz'Ns nfUg]5„

-!!_ ljB'tLo dfWodaf6 rNg] ;jfƒL ;fwgx¿df cGtMz'Ns nfUg] 5}g„

222

Page 223: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL-bkmf # ;+u ;DalGwt_cGtMz'Ns b/aGbL

cfly{s P]g, @)^%qm=;++= zL{if{s÷pkzLif{s

g+=j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns

b/

! !&)#=!)=)) ƒ !&)#=()=))

v'bf] -df]nf;];_ k|lt SjL06n ?=$).-

@ !&)!=!!=() ;Vvƒ -u'8_, sfnf] ;Vvƒ, vf8;fƒLaf6 lg‚sg] ƒ;s6 -k}7fƒLdf dfq_

k|lt SjL06n ?= &@.–

# #(@#=!)=() Knfli6ssf Kofs ug]{ ;fdfg

df]n k|ltzt % k|ltzt

#(@#=@!=)) Knfli6ssf Kofs ug]{ ;fdfg

df]n k|ltzt % k|ltzt

#(@#=@(=)) Knfli6ssf Kofs ug]{ ;fdfg

df]n k|ltzt % k|ltzt

#(@#=()=)) Knfli6ssf Kofs ug]{ ;fdfg

df]n k|ltzt % k|ltzt

^#)% Knfli6ssf Kofs ug]{ ;fdfg

df]n k|ltzt % k|ltzt

#(@^=()=() Knfli6ssf] cGo ;fdfgM df]n k|ltzt % k|ltzt

22�

Page 224: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$ tofƒL kmnkm"nsf] ƒ; M–

@))( = !( = )) , @))(=!!=)) ƒ @))(=!@=))

-s_ ;'Gtnfsf] ƒ; -cƒ]Gh h';_

k|lt ln6ƒ ?=@.–

@))(=@(=)), ƒ @))(=@!=))

-v_ c+u'ƒsf] ƒ; -u|]kk|m'6 h';_

k|lt ln6ƒ ?=@.–

@))(=#(=)) ƒ @))(=#!=))

-u_ cGo s'g} h+jLƒ hftL -l;6ƒ;_ sf] Ps kmnsf] ƒ;

k|lt ln6ƒ ?=@.–

@))(=$(=)), ƒ @))(=$!=))

-3_ e'Os6ƒsf] ƒ; -kfOg]kn h';_

k|lt ln6ƒ ?=@.–

@))( = ^( = )) , @))(=%)=)) ƒ @))(=^!=))

-ª_ uf]ne]8fsf] ƒ; -6df6f] h';_ c+u'ƒsf] ƒ; -u|}k h';_ c+u'ƒsf] sfFrf] ƒ; -u|}k d‚6_ ;d]t

k|lt ln6ƒ ?=@.–

@))(=&(=)) ƒ @))(=&!=))

-r_ ‚ofpsf] ƒ; -Pkn h';_

k|lt ln6ƒ ?=@.–

@))(=*)=)) -5_ cGo s'g} Pp6} kmnkm'n jf jg‚kltsf] ƒ;

k|lt ln6ƒ ?=@.–

@))(=()=)) -h_ ƒ;sf] ld>0f k|lt ln6ƒ ?=@.–

% @!)^=()=@) r"gf ld>0f ePsf] lgsf]l6go'Qm jf lgsf]l6gƒlxt kfg d;nfx¿ ƒ o‚t} cGo kbfy{x¿

k|lt lsnf] ?=@#).–

^ !$)$=()=)) sTyf k|lt lsnf] ?=!!%.–

22�

Page 225: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

& @@)@=()=)) cNsf]xn ƒlxt ;j} lsl;dsf] k]o kbfy{x¿

k|lt ln6ƒ ?=@.%)

* @@)#=))=)) ljoƒ k|lt ln6ƒ ?= ^).–

@@)^=))=!) s06«L laoƒ -5†ofª_ k|lt ln6ƒ ?= @).–

( @@)$=@(=)) ‚jb]zdf lgld{t jfO{g -r'qf], ‚ofp ƒ P];]n'af6, lgld{t !@ k|ltzt;Dd cNsf]xnsf] dfqf ePsf]_ jf ‚jb]zL ;fO{8ƒ

k|lt ln6ƒ ?= %).–

– !@ k|ltzt;Dd cNsf]xn ePsf jfOg ƒ ljoƒ afx]ssf cGo k]o kbfy{x¿ -k}7fƒLdf_

k|ltln6ƒ ?= !$).–

@@)$ = !) = )) , @@)%=()=))

@@)$=@!=))

@@)$=@(=))

@@)$=#)=))

ƒ @@)%=!)=))

!@ k|ltzt;Dd cNsf]xn ePsf jfOg -k}7fƒLdf_

k|lt ln6ƒ ?= !%).–

@@)$ = !) = )) , @@)%=()=))

@@)$=@!=))

@@)$=@(=))

@@)$=#)=))

ƒ @@)%=!)=))

!@–!& k|ltzt;Dd cNsf]xnsf] dfqf ePsf] jfOg

k|ltln6ƒ ?= !%).–

22�

Page 226: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

!) @@)$ = !) = )) , @@)%=()=))@@)$=@!=))@@)$=@(=))@@)$=#)=))@@)%=!)=))ƒ @@)^=))=()

!& k|ltzteGbf j9L cNsf]xn ePsf] jfOg, hl8j'6L ldl>t dlbƒf, sS6]n -cNsf]xlns ÷cNsf]xlns÷ gg†cNsf]xlns ld>0f_ tyf cGo kmd]{06]8 dlbƒfx¿

k|lt ln6ƒ ?= !^).–

!! @@)^=))=()

ƒ @@)$=!)=))

;]Dk]g, ;]ƒL, ld8, k]ƒL, ;fO8ƒ„

k|ltln6ƒ ?= !^).–

!@ @@)&=@)=)) l8g]r8{ l‚k|6 -*) b]lv (( k|ltzt;Dd cNsf]xn ePsf]_

k|lt ln6ƒ ?= ##.–

!# #*!$=))=)) lygƒ, ;Ne]06 k|lt ln6ƒ ?= @@.–

!$ @@)&=!)=)) PgxfO8«; Oyfgf]n -(( k|ltzt eGbf j9L cNsf]xn ePsf]_

k|lt ln6ƒ ?= ^.–

22�

Page 227: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

!% cfotgdf %&=)^ k|ltztb]lv *) k|ltzt;Dd cNsf]xn ePsf] dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ;a} k|sfƒsf dfbs b|ax¿

@@)*=@)=!) -s_ jfOg tyf j|f08Lsf] sRrf kbfy{

k|lt ln6ƒ ?= !)*.–

@@)*=#)=!) -v_ lx†j‚sLsf] sRrf kbfy{

k|lt ln6ƒ ?= !)*.–

@@)*=$)=!) -u_ ƒd P08 6fkmLofsf] sRrf kbfy{

k|lt ln6ƒ ?= !)*.–

@@)*=%)=!) -3_ hLg ƒ h]g]efsf] sRrf kbfy{

k|lt ln6ƒ ?= !)*.–

@@)*=^)=!) -ª_ ef]8†sfsf] sRrf kbfy{

k|lt ln6ƒ ?= !)*.–

@@)*=&)=!) -r_ lns;{ ƒ sl8{oN;sf] sRrf kbfy{

k|lt ln6ƒ ?= !)*.–

@@)*=()=!) -5_cGo dlbƒfsf] sRrf kbfy{ -‚k|L6 ;d]t_

k|lt ln6ƒ ?= !)*.–

!^ @@)&=!)=)) cfotgdf *) k|ltzteGbf a9L cNsf]xn ePsf dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ƒ]lS6kmfO8 l‚k|6

k|lt ln6ƒ ?= ##.–

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Page 228: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@@)&=!)=)) O{=Pg=P= k|lt ln6ƒ ?= $$.–

!& tofƒL dlbƒf

-s_ jfOg tyf a|f08L

@@)*=@)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #@$.– jf

?= $#@.–

@@)*=@)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #)#.–jf

?= $##.–

-v_ XjL‚sL

@@)*=#)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #@$.–jf

?= $#@.–

@@)*=#)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #)#.–jf

?= $##.–

-u_ ƒd P08 6flkmof

@@)*=$)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #@$.–jf

?= $#@.–

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Page 229: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@@)*=$)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #)#.–jf

?= $##.–

-3_ hLg ƒ h]g]ef

@@)*=%)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #@$.–jf

?= $#@.–

@@)*=%)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #)#.–jf

?= $##.–

-8=_ ef]8†sf

@@)*=^)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #@$.–jf

?= $#@.–

@@)*=^)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #)#.–jf

?= $##.–

-r_ lns;{ ƒ sl8{oN;

@@)*=&)=() -!_ @% o'=lk= zlQmsf] -$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #@$.–jf

?= $#@.–

@@)*=&)=() -@_#) o'=lk= zlQmsf] -#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #)#.–jf

?= $##.–

-5_ cGo tofƒL dlbƒf

22�

Page 230: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@@)*=()=() -!_ !% o'=lk= zlQmsf] -$*=% k|ltzt cNsf]xnsf] dfqf ePsf] _

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= $#$.–jf

?= %!!.–@@)*=()=() -@_ @% o'=lk= zlQmsf]

-$@=* k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #@$.–jf

?= $#@.–@@)*=()=() -#_ #) o'=lk= zlQmsf]

-#(=($ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= #)#.–jf

?= $##.–@@)*=()=() -$_ $)o'=lk= zlQmsf]

-#$=@# k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= !%@.–jf

?= @%$.–@@)*=()=() -%_ %) o'=lk= zlQmsf]

-@*=%# k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= %&.–jf

?= !!$.–

@@)*=()=() -^_ &) o'=lk= zlQmsf] -!&=!@ k|ltzt cNsf]xnsf] dfqf ePsf]_

k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?= !%.–jf

?= %).–

tƒ cfofltt dlbƒfsf] xsdf dfly pNn]lvt bƒaGbLdf tf]lsPsf] cNsf]xnsf] dfqfdf Ps k|ltzt;Dd kmƒs ePdf ;f]xL bƒaGbL nfUg]5 ƒ Ps k|ltzteGbf a9L kmƒs ePdf glhssf] pRrbƒsf] bƒaGbL cg';fƒ cGtMz'Ns nufO{ c;'npkƒ ulƒg]5„

2�0

Page 231: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

!* @$)! Kofs gulƒPsf] sf]ƒf ;"lt{ k}7fƒLdf dfq -pBf]un] sRrf kbfy{df k|of]u ug]{ afx]s_

k|lt ls= u|fd ?=%).—

@$)#=(!=)) r'gf ldnfO{ vfg] KoflsË ulƒPsf] sf]ƒf ;'lt{

k|lt ls= u|fd ?= !#).–

@$)#=(!=)) ;'tL{af6 tofƒ ePsf] ;a} k|sfƒsf] hbf{ ƒ v}gL,

k|lt ls= u|fd ?= @)).–

@$)#=((=)) g; tyf ;"lt{sf] w"nf] ldl;Psf] bfFt dfem†g] j‚t'

k|lt=ls u|fd ?= !().–

@$)#=!)=() tofƒL lj8L k|lt Pd ?= %).–

@$)#=!)=!) kfOk ;"lt{ k|lt ls=u|fd ?= %&%.–

!( @$)@=!)=)) ƒ @$)@=()=))

;j} k|sfƒsf] l;ufƒ k|lt lvNnL ?= $.–

@) &@!# ƒ &@!$ -pkzLif{s &@!$=((=!), afx]s_

kmnfd] 808L k|lt d]=6g= ?= !))).–

@! @%!^=()=)), @%!^=@)=)), @%!%=!@=)), @%!%,@)=)), @%!^=!@=)) ƒ ^*)@=@!=)) b]lv ^*)@=((=)) ;Dd

dfj{n Dff]n k|ltzt % k|ltzt

^()* Un]h 6fonx¿ Dff]n k|ltzt % k|ltzt

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Page 232: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@@ !()@ rfp rfp -g'8N;_ ƒ ltgsf] 6'qmf6fqmL, Dofsfƒf]gL ƒ kf‚tf

k|lt s]=lh= ?= &.%)

@!)^=()=!) h+s km'8†; -s'ƒs'ƒ], s'ƒd'ƒ], lrhaN;, n]h, k]i6«L cflb_

k|lt s]=lh= ?= &.%)

@# efu !^ df;', df5fsf tofƒL klƒsfƒx¿ -l6gKofs_

Dff]n k|ltzt % k|ltzt

@#)(=!)=)) s's'ƒ, laƒfnf]sf] vfgf Dff]n k|ltzt % k|ltzt

r'ƒf]6 -;"lt{af6 tofƒ ePsf] ;j} k|sfƒsf] r'ƒf]6_

@$ -!_ &) ld=ld= ;Ddsf] nDjfO{df

=

@$)@=@)=)) -s_ lkmN6ƒ gePsf] k|lt Pd ?= !(%.–

@$)@=@)=)) -v_ lkmN6ƒ ePsf] k|lt Pd ?= $!%.–

@$)@=@)=)) -@_ &) eGbf a9L &% ld=ld= ;Ddsf] nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd ?= %#).–

@$)@=@)=)) -#_ &% eGbf a9L *% ld=ld= ;Ddsf] nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd ?= ^().–

@$)@=@)=)) -$_ *% ld=ld= eGbf a9L nDjfO{df -lkmN6ƒ ePsf]_

k|lt Pd (!%.–

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Page 233: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@% l;d]06

@%@#=@!=)) -s_ kf]6{Nof08 l;d]06 ;]tf] -ƒ+uL jf ƒ+uljlxg_

k|lt d]=6g ?= !&).–

@%@#=@(=)) -v_ kf]6{n}08 l;d]06 -v}ƒf]_

k|lt d]=6g ?= !&).–

@%@#=#)=)) -u_ cn'ldlgo; l;d]06 k|lt d]=6g ?= !&).–

@%@#=()=)) -3_ cGo xfO8«f]lns l;d]06

k|lt d]=6g ?= !&).–

@^ #@)*, #@)(, #@!)

;a} k|sfƒsf k]G6†; Dff]n k|ltzt % k|ltzt

@& ^()$=!)=)) -s_ ;a} k|sfƒsf -;]ƒflds_ O{6fx¿ -cfGtlƒs pTkfbg afx]s_

k|lt xhfƒ ?= %*).–

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Page 234: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@* ;jfƒL ;fwgx¿ M

-s_ sfƒ, hLk ƒ Eofgx¿ -eG;fƒ zLif{s *&)@ ƒ *&)#_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt $% k|ltzt

-v_ dfOqmf]a;x¿ -!! b]lv !$ l;6;Dd ePsf] -eG;fƒ zLif{s *&)@_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt #% k|ltzt

-u_ 8jn Sofj lksck -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt #% k|ltzt

-3_ tLg kf+u|] uf8Lx¿ -c6f]lƒS;f_ -eG;fƒ zLif{s *&)#_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt #% k|ltzt

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Page 235: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

-8=_ l;+un Sofj lksck -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt #) k|ltzt

-r_ 8]lneƒL Eofg -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt @% k|ltzt

-5_ ldlga;x¿ -!% b]lv @% l;6;Dd ePsf]_ -eG;fƒ pkzLif{s *&)@!)@)_

Dff]n k|ltzt @% k|ltzt

-h_ ldlga;x¿ -!% b]lv @% l;6;Dd ePsf]_

-eG;fƒ pkzLif{s *&)@()=@)_

Dff]n k|ltzt @) k|ltzt

-em_ eG;fƒ zLif{s *&)@ df kg]{ -!% b]lv @% l;6;Dd ePsf]_ ldlgj;sf r]l;; -eG;fƒ zLif{s *&)^_

Dff]n k|ltzt @) k|ltzt

-`_ a; ƒ 6«sx¿ tyf ltgsf r]l;; -eG;fƒ zLif{s _

Dff]n k|ltzt % k|ltzt

-6_ df]6ƒ;fOsn -eG;fƒ zLif{s *&!!_

Dff]n k|ltzt !% k|ltzt

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Page 236: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

@( 84.43

Kn]6x¿, l;ln08ƒx¿ ƒ zLif{s *$=$@ sf 5kfO{sf cGo pkfbfgx¿åfƒf d'b|0f sfo{sf] nflu k|of]u x'g] 5fKg] -d'b|0f_ oGqfjnLÙ cGo d'b|0f oGqx¿, k|ltlnlk ptfg]{ oGqx¿, ƒ ˆofS; ug]{ oGqx¿, ;+of]lht ePsf jf gePsfÙ ltgsf cËx¿ ƒ ;xfos j‚t'x¿ -kf6†;{ P08 P;];lƒh_„

  

–cGo d'b|sx¿, k|ltlnlk ptfg]{ oGqx¿ ƒ ˆofS; ug]{ oGqx¿Ù ;+of]hg ePsf jf gePsfM

 8443.31.00

––d'b|0f ug]{, k|ltlnlk ptfg]{ jf ˆofS; k7fpg] dWo] b'O{ jf b'O{ eGbf a9L sfo{x¿ ;DkGg ug{ ;Sg] oGqx¿, ‚jrflnt cfFs8f k|zf]wg oGq jf ;+hfn -g]6js{_ df hf]8†g ;lsg] lsl;dsf

df]n k|ltzt

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8443.39.00 –– cGo df]n k|ltzt �0

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Page 237: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

#) 84.72 

cGo sfof{no oGqx¿ -clkm; dlzG;_ -pbfx0ftM x]S6f]u|fkm jf ‚6]]lG;n 8'lKns]]]]]l6Ë dlzgx¿, P8«]l;Ë dlzgx¿, c6f]Dofl6s AofÍgf]]6 l8‚k]G;ƒx¿, SjfOg;f}l6{Ë dlzgx¿ -d'b«f 5f+6†g] oGq_, SjfOg sfpl06Ë jf ¥oflkË dlzgx¿, k]lG;n zfk]{lgË dlzgx¿, kƒkmf]]ƒ]l6Ë jf ‚6†oflKnË dlzgx¿_„

 

8472.90.00 – cGo df]n k|ltzt 15

#! 84.79 

o; efusf] cGoq pNn]v gePsf jf ;dfj]z gePsf, AolQmut sfo{ -Ogl8leh'cn kmÍ;G;_ ePsf oGqx¿ ƒ oflGqs ;flwqx¿ -d]sflgsn cKnfoG;];_„

 

  ––cGo M

8479.89.90 –––cGo df]n k|ltzt 10

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Page 238: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

#@ 85.17 

6]lnkmf]g ;]6x¿, ;]n'nƒ ;+hfnx¿ jf cGo tfƒljlxg ;+hfnx¿sf nflu k|of]u x'g] 6]lnkmf]gx¿ ;d]tÙ WjgL, 5jL jf cGo cfFs8f k|;fƒ0f jf ;+u|x0f lgldQsf pksƒ0fx¿, tfƒ;lxt jf tfƒƒlxt ;+hfn -h‚t}M ‚yfgLo jf a[xt If]q ;+hfn -nf]sn cƒ jfO8 Plƒof g]6js{__ df ;+rfƒ ug{ k|of]u x'g] pksƒ0fx¿ ;d]t, zLif{s *$=$#, *%=@%, *%=@& jf *%=@* sf k|;fƒ0f jf ;+u|x0f pksƒ0fx¿ afx]s„

 

  

–WjgL, 5jL jf cGo cfFs8f k|;fƒ0f jf ;+u|x0f lgldQsf pksƒ0fx¿, tfƒ;lxt jf tfƒƒlxt ;+hfn -h‚t}M ‚yfgLo jf a[xt If]q ;+hfn -nf]sn cƒ jfO8 Plƒof g]6js{__ df ;+rfƒ ug{ k|of]u x'g] pksƒ0fx¿ ;d]tM

 

8517.61.00 ––cfwfƒ ‚yfgx¿ -a]; ‚6]zG;_

df]n k|ltzt 5

 8517.62.00

––WjgL, 5jL jf cGo cfFs8fnfO{ ;+u|x0f ug]{ klƒjt{g ug]{ ƒ k|;fƒ0f jf k'g?Tkfbg ug]{ oGqx¿, ‚jLrLË ƒ ƒfpl6Ë pksƒ0fx¿ ;d]t

df]n k|ltzt

5

8517.69.00 ––cGo df]n k|ltzt 5 8517.70.00 –cËx¿ -kf6{;_ df]n k|ltzt 5

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Page 239: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

## 85.18 

;"IdWjgLjfxs -dfOqmf]kmf]]g_ x¿ ƒ To; lgldQsfwfƒsx¿-‚6of08;_Ù ;+nUgs -OgSnf]hƒ_ df cfƒf]lkt -dfp06]8†_ eP jf gePsf Wjlg lj‚tfƒs oGqx¿ -nfp8† ‚kLs;{_Ù ;'IdWjlg jfxs -dfOqmf]kmf]g_ ;lDdlnt -sDjfO08_ ePsf] jf gePsf] s0f{ >j0foGq -x]8 kmf]g_ x¿ tyf s0f{ >j0foGq -Ooƒ kmf]g_ x¿, ƒ Ps ;"IdWjlgjfxs -dfOqmf]kmf]g_ tyf Ps jf Ps eGbf a9L Wjlg lj‚tfƒs oGq -nfp8‚kLsƒ_ x¿ ePsf ;d'Rro -;]6_ x¿Ù >Aofj[lQ j}B'lts lj‚tfƒs -cl8of] lk|mSj]G;LOn]lS6«s PlDKnkmfoƒ_ x¿Ù j}B'lts WjgL k|jWb{s oGq -On]lS6«s ;fp08 PDKnLkmfoƒ_ sf ;d'Rrox¿ -;]6†;_

 

8518.10.00 –dfOqmf]kmf]]g ƒ ltgsf c8];fx¿

df]n k|ltzt

5

  

–a§fleq c8†ofOPsf jf gc8†ofOPsf nfp8 l‚ksƒx¿ M

 

8518.29.00 ––cGo df]n k|ltzt

5

2��

Page 240: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

#$ 85.23 

l8‚sx¿, 6]kx¿, ;'ul7t cj‚yfsf jfikLsƒ0f gx'g] -;f]ln8–‚6]6 gg†–ef]nf6fOn_ ;+ro pksƒ0fx¿, æ‚df6{ sf8{x¿Æ ƒ WjgL jf cGo k|j[lQnfO{ clen]vg ug{ lgldQsf cGo dfWod, clen]vg ulƒPsf jf gulƒPsf l8‚s pTkfbgsf nflu k|of]u x'g] Dofl6«;x¿ ƒ dfi6ƒx¿, tƒ efu #& sf pTkfbgx¿afx]s„

 

–r'DjsLo dfWodM

8523.29.90 ––cGo df]n k|ltzt 5

8523.40.00 –rfIf'ifLo -clK6sn_ dfWod

df]n k|ltzt 5

 8523.51.00

––;'ul7t cj‚yfsf jfikLsƒ0f gx'g] -;f]ln8–‚6]6 gg†–ef]nf6fOn_ ;+ro pksƒ0fx¿

df]n k|ltzt

5

8523.52.00 ––æ‚df6{ sf8{x¿Æ df]n k|ltzt 5

8523.59.00 ––cGo df]n k|ltzt 5

8523.80.00 –cGo df]n k|ltzt 5

2�0

Page 241: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

#% 85.25 

;+u|x0f pksƒ0f -lƒ;]K;g P]kƒ]6;_ jf Wjlg clen]vg -;fp08 lƒsl8{Ë_ jf k'g?Tkfbg -lƒk|f]8†o"l;Ë_ pksƒ0f -P]kƒ]6;_ ;dflji6 eP jf gePsf], ƒ]l8of] k|;fƒ0f -ƒ]l8of]–a|f]8sfl‚6Ë_ jf 6]lnlehg lgldQsf k|;fƒ0f pksƒ0f -6«fG;ld;g Pkƒ]6;_Ù 6]lnlehg Sofdƒfx¿Ù l8lh6n Sofdƒfx¿ ƒ lel8of] Sofdƒf–lƒs8{;{„

 

 8525.60.00

–;+u|x0f pksƒ0f -lƒ;]K;g Pkƒ]6;†_ ;dflji6 6«fG;ld;g pksƒ0fx¿

df]n k|ltzt

5

 8525.80.00

–6]lnlehg Sofdƒfx¿, l8lh6n Sofdƒfx¿ ƒ lel8of] Sofdƒf lƒs8{ƒx¿ -lel8of] Sofdƒf ƒ]s8{;{_

df]n k|ltzt

5

2�1

Page 242: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

#^ 85.28 

ƒ]l8of] k|;fƒ0f -a|f]8sf‚6_ u|fxsx¿ -lƒl;e;{_ cyjf Wjlg jf lel8of] clen]vg -lƒsl8{Ë_ jf k'g?Tkfbg -lƒk|f]8†o"l;Ë_ pksƒ0fx¿ -P]kƒ]6;_ ;dflji6 -Ogsƒkf]ƒ]l6Ë_ ePsf jf gePsf, 6]lnlehg lgldQsf ;+u|x0f -lƒ;]K;g_ pksƒ0f -P]kƒ]6;_Ù 6]lnlehg ;+u|x0f pksƒ0fx¿ ;dflji6 gePsf df]lg6ƒx¿ -kƒLljIfsx¿_ ƒ k|f]h]S6ƒ -k|If]lkq_ x¿„

 

–k|f]h]S6ƒ -k|If]lkq_ x¿

 

 8528.61.00

––zLif{s *$&! sf] ‚jrflnt cfFs8f k|zf]wg k|0ffnLdf k"0f{?kdf jf d'Vo?kdf k|of]u x'g] lsl;dsf]

df]n k|ltzt

10

#& *%@*=&@=)) ƒlËg 6]lnlehg Dff]n k|ltzt

% k|ltzt

*%$)=!!=)) ƒlËg 6]lnlehgsf lkSrƒ 6†'o'ax¿

Dff]n k|ltzt

% k|ltzt

2�2

Page 243: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

#*    85.29 

zLif{s *%=@% b]lv *%=@* ;Ddsf pksƒ0fx¿sf] nflu k"0f{tof ƒ d'Votof k|of]u of]Uo kf6{k"hf{x¿„

 

–cGo M  8529.90.10 6]lnlehg lƒl;eƒsf df]n k|ltzt 15

#( 85.31 

zLif{s *%=!@ jf *%=#) afx]ssf ljB'tLo Wjlg jf b[Zo ;"rs pksƒ0fx¿ -h‚t}–306L, ;fOƒg, O+l8s]6ƒ Kofg]n, rf]ƒ 306L -ju{nƒ Pnfd{_ jf cfunflusf] 306L -kmfoƒ cnfd{_„

 

 8531.20.00

–tƒn ‚kml6s ;fdfu|L -Pn=;L=l8=_ jf k|sfz Oldl6ª 8fof]8†; -Pn=O=8L=_ ;dflji6 O08Ls]6ƒ Kofg]n

df]n k|ltzt

10

8531.90.00 –kf6{k'hf{x¿ df]n k|ltzt 10

2��

Page 244: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$) 85.32 

l‚yƒ EoflƒPjn ƒ ldnfpg x'g] ljB'tLo ;Gwflƒq -Sofkfl;6ƒ_ -lk|–;]6_„

 

8532.10.00 –%).^) xh{ ;ls{6sf] k|of]usf] nflu tofƒ ulƒPsf] l‚yƒ ;Gwflƒq -Sofkfl;6ƒ_ ƒ )=% s]=efƒ -kfjƒ Sofkfl;6ƒ_ eGbf sd Ifdtf gePsf] lƒPS6Le zlQm ;+rfng ug{ ;Sg] ePsf]

df]n k|ltzt

10

  –cGo l‚yƒ ;Gwflƒq -Sofkfl;6ƒ_ M

 

8532.21.00 ––6†ofG6fnd df]n k|ltzt 108532.22.00 ––cfNd'lgod

On]S6«f]nfOl6sdf]n k|ltzt 10

8532.23.00 ––;]ƒflds 8fOO{n]lS6«s, l;Ën n]oƒ

df]n k|ltzt

10

 8532.24.00 ––;]ƒflds 8fOO{n]lS6«s, dlN6n]oƒ

df]n k|ltzt 10

8532.25.00 ––sfuh jf Knfli6ssf] 8fOO{n]lS6«s

df]n k|ltzt

10

8532.29.00 ––cGo df]n k|ltzt 108532.30.00 –EoflƒPjn jf

P8hi6]jn -ldnfpg x'g]_-lk|–;]6_ Sofkfl;6ƒ

df]n k|ltzt 10

8532.90.00 –kf6{k'hf{x¿ df]n k|ltzt 10

2��

Page 245: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$! 85.33 

ljB't k|ltƒf]ws -ƒ]l;i6ƒ_ -lƒof]‚6†of6† ƒ kf]6]GzLof]ld6ƒ ;d]t_, tfk k|ltƒf]ws afx]s„

 

8533.10.00 –l‚yƒ sfa{g k|ltƒf]ws, sDkf]lh;g jf lkmNd h‚tf

df]n k|ltzt 10

   –cGo l‚yƒk|ltƒf]ws M

 

8533.21.00 ––@) af6 ;Ddsf] zlQm ;+rfng Ifdtfsf nflu

df]n k|ltzt 10

8533.29.00 ––cGo df]n k|ltzt 10  

–tfƒ hf]l8Psf] 36a9 x'g] -EoflƒPjn_ k|ltƒf]ws, lƒof]‚6†–of6†; ƒ kf]6]GzLof]ld6ƒ M

 

 8533.31.00

––@) af6 ;Ddsf] zlQm ;+rfng Ifdtfsf nflu

df]n k|ltzt 10

8533.39.00 ––cGo df]n k|ltzt 10

2��

Page 246: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

8533.40.00 –cGo 36a9 x'g] k|ltƒf]ws, lƒof]i6†of6†; ƒ kf]6]GzLof]ld6ƒ ;d]t

df]n k|ltzt 10

8533.90.00 –kf6{k'hf{x¿ df]n k|ltzt 108534.00.00 lk|G6]8 ;ls{6 -5flkPsf

klƒkyx¿_„df]n k|ltzt 10

$@ 85.36 

!))) ef]N6;Ddsf] ef]N6]h ePsf] jfNg] lgefpg] -‚jLlrª_ jf ljB'tLo klƒkysf] nflu jf ljB't klƒkydf jf ;+u hf]8†gsf] nflu rflxg] j}B'lts pksƒ0fx¿ -h‚t}, ‚jLr, lƒn], ˆo"h, ;h{ ;k|];ƒ, Knu, ;s]6, NofDk–xf]N8ƒ ƒ cGo ;+of]hsx¿ -sg]S6;{_ hS;g aS;];_Ù rfIf'ifLo tGt'x¿ -clK6sn kmfOj;{_, rfIf'ifLo tGt'sf d'2f jf df]6f tfƒx¿ lgldQsf ;+of]hsx¿ -sg]S6;{_„

 

8536.50.00 –cGo ‚jLrx¿ df]n k|ltzt 10   –NofDk xf]N8ƒ, Knu

ƒ ;s]6x¿ MM 

8536.69.00 ––cGo df]n k|ltzt 108536.90.00 –cGo pksƒ0fx¿ df]n k|ltzt 10

2��

Page 247: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$# 85.44 

ljB't?4 -OG;'n]6]8_, -Ogfd]n nufPsf] jf Pgf]8fOh ;d]t_, tfƒ -jfoƒ_, s]a'n -sf]–PS;]n s]a'n ;d]t_ ƒ sg]S6ƒ;+u hf]l8Psf] jf ghf]l8Psf] cGo OG;'n]6]8 sG8S6ƒÙ clK6sn kmfOaƒ s]a''n, tfƒ, ljB't s08S6ƒ jf sg]S6ƒ hf]8]sf] jf ghf]8]sf] k|To]s 9flsPsf ƒ]zfx¿ -lzb†8 kmfOaƒ_ af6 ag]sf] tfƒ„

 

  

–!))) ef]N6;Ddsf] nflu cGo On]lS6«s s08S6ƒx¿M

 

8544.42.00 ––sg]S6ƒ;+u hf]l8Psf

df]n k|ltzt 15

8544.49.00 ––cGo df]n k|ltzt 15

8544.70.00 -clK6sn kmfOjƒ s]j'n

df]n k|ltzt 10

$$ 90.10 

of] efusf] cGoq pNn]v gePsf] jf ;dfj]z gePsf] t‚jLƒ ;DaGwL -rnlrq ;DaGwL ;d]t_ k|of]uzfnfx¿df k|of]u x'g] pksƒ0f ƒ cf}hfƒx¿Ù g]u]6f]‚sf]kÙ k|f]h]S;g ‚qmLg -k|If]ks kbf{_„

 

9010.90.00 –kf6{k'hf{ ƒ ;xfos ;fdfgx¿

df]n k|ltzt 10

2��

Page 248: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$% 90.11 

;"Id kmf]]6f]u|fkmL -kmf]]6f]dfOs|f]u|fkmL_, l;g]kmf]6f]dfOs|f]u|fkmL jf dfOs|f]k|f]h]S;g -;"Id k|If]k0f_ sf] nflu ;d]t ;+o'Qm rfIf'if ;"IdbzL{ oGqx¿ -sDkfp08 clK6sn dfOs|f]‚sf]k_„

 

 9011.10.00 –‚6Llƒof]‚sf]lks dfOqmf];sf]K;

df]n k|ltzt 5

 9011.20.00

–;"Id kmf]]6f] lvRg] -kmf]]6f]]dfOqmf]u|fkmL_, ;"Id rnlrq lvRg] -l;g]kmf]6f]dfOs|f]u|fkmL_ jf ;"Id k|If]k0f -dfOqmf] k|f]h]S;g_ sf cGo ;"Id bz{s oGqx¿ -dfOqmf]‚sf]K;_

df]n k|ltzt 5

9011.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdfgx¿

df]n k|ltzt 5

2��

Page 249: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$^ 90.12 

rfIf'if -clK6sn_ ;"Idbz{s oGqx¿ -dfOqmf]‚sf]K;_ afx]ssf ;"Idbz{s oGqx¿Ù ljjlt{t pksƒ0fx¿-l8ˆ|ofS;g Pkƒ]6;__.

 

 9012.10.00

–b'?jLIf0f oGqx¿ –dfOqmf]‚sf]K;_, clK6sn dfOqmf]‚sf]kx¿ afx]sÙ ljjt{g pksƒ0fx¿ -l8k|mofS;g Pkƒ]6;†_

df]n k|ltzt 5

 9012.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

$& 90.17 

lvRg], lrgf] nufpg], jf ul0ftLo lx;fj ug]{ cf}hfƒx¿ -h‚t}–lv+Rg] d]lzg, gS;f ptfg]{ oGq, k|f]6«ofS6ƒ, gS;fsf ;]6x¿, ‚nfO8† ?nx¿, l8‚s SofNs'n]6ƒ_Ù o; efudf cGoq gkƒ]sf], xftn] nDjfO{ gfKg] cf}hfƒx¿ -h‚t}–gfKg] 808L ƒ lkmQf jf dfOqmf]ld6ƒ, Soflnk;{_„

 

 9017.20.00

–cGo lvRg], lrgf] nufpg] ƒ ul0ftLo lx;fj ug]{ cf}hfƒx¿

df]n k|ltzt 5

9017.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

2��

Page 250: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$* 90.26 

Uof+; jf c? tƒn kbfy{sf k|jfx, tx, bjfj jf cGo ljljwtf -e]lƒojN;_ gfKg] jf kƒLIf0f ug]{ -h‚t}–k|jfxdfks, ;txdfks, Dofgf]dL6ƒ -xfjf jf jfiksf] bjfj gfKg] oGq_ tfkdfks_ cf}hfƒ ƒ pksƒ0fx¿, zLif{s ()=!$, ()=!%, ()=@* jf ()=#@ sf cf}hfƒ ƒ pksƒ0fx¿ afx]s„

 

 9026.10.00

–tƒnsf] k|jfx jf ;tx gfKg jf kƒLIf0f ug{sf] nflu

df]n k|ltzt 5

9026.20.00 –bjfj gfKg jf kƒLIf0f ug{sf] nflu

df]n k|ltzt 5

9026.80.00 –cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt 5

9026.90.00 –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

2�0

Page 251: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

$( 90.27 

ef}lts jf ƒf;folgs ljZn]if0f -h‚t}–w«jLsƒ0fdfks -kf]nfƒL–ld6ƒ_, kƒfjt{dfks lƒk«†m|ofS6f]ld6ƒ_, a0f{qmddfks -‚k]S6«f]– ld6ƒ_, Uof+; jf w'jf+ ljZn]if0f ug]{ pksƒ0fx¿_ sf k|of]usf cf}hfƒx¿ ƒ pksƒ0fx¿Ù RofkRofk nfUg] -le‚sf]l;6L_, l5b«tf -kf]ƒf]l;6L_,k|;fƒ0f -PS;kfG;g_ ;txsf] wfƒ0f–Ifdtf -;km]{]{; 6]G;g_ jf o‚t} gfKg] jf kƒLIf0f ug]{ cf}hfƒ ƒ oGqx¿Ù tfksf] dfqf, Wjlg jf k|sfzsf] gfk jf kƒLIf0f ug]{ cf}hfƒx¿ ƒ pksƒ0fx¿ -PS‚kf]hƒ dL6ƒ ;d]t_Ù ;"Idst{s -dfOqmf]6f]D;_

 

 9027.20.00

–j0f{n]v -qmf]Sof6f]u|fkm_ ƒ ljB't† ;+ƒr0f ;DaGwL -On]S6«f]kmf]]lƒl;;_ pksƒ0fx¿

df]n k|ltzt 5

 9027.50.00

–rfIf'if ljsLƒ0f -o"=eL=, lelhjn, cfO= cfƒ=_ k|of]u ug]{ cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt 5

9027.80.00  –cGo cf}hfƒx¿ ƒ pksƒ0fx¿

df]n k|ltzt 5

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Page 252: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= zL{if{s÷pkzLif{s g+=

j:t' jf ;]jfsf] ljj/0f OsfO{ cGtMz'Ns b/

%) 90.30 

cf];Lnf]‚sf]k -bf]ngbzL{_, ‚k]S6«d -j0f{k6_ ljZn]ifs ƒ zLif{s ()=@* sf dfks -ld6ƒ_ afx]ssf ljB'tsf] dfqf gfKg] jf kƒLIf0f ug{sf] nflu k|of]u x'g] cGo cf}hfƒx¿ ƒ pksƒ0fx¿; cNkmf, la6f, ufdf, PS;–ƒ], sl‚ds -cGtlƒIf_ jf cGo cfof]gfOlhª -ljB't c0f'_ ljsLƒ0f -ƒ]8LP;g_ gfKg] jf kQf nufpg] cf}hfƒ ƒ pksƒ0fx¿„

 

 9030.40.00

–ljz]iftM b"ƒ;+rfƒsf] nflu lgld{t cGo cf}hfƒx¿ ƒ pksƒ0fx¿ -h‚t}–qm;–6sdL6ƒ, u]g ldhlƒË ug]{ cf}hfƒx¿, l8‚6f];{g ˆofS6ƒ ld6ƒ, ;f]kmf]]ld6ƒ_

df]n k|ltzt 5

9030.90.00  –kf6{k"hf{x¿ ƒ ;xfos ;fdu|Lx¿

df]n k|ltzt 5

-!_ cGtMz'Ns bƒaGbLdf dfly h'g;'s} s'ƒf n]lvPsf] eP tfklg PDa'n]G;, zj jfxg ƒ Aofl6«af6 rNg] 6]Dkf]sf] r]l;;df cGtMz'Ns nfUg] 5}g„

-@_ cGtM z'Ns nfUg ;Sg] j‚t'x¿sf] JofVof tyf xfdf]{gfOH8 sf]8 tf]Sg] sfd cfjZostf cg';fƒ eG;fƒ ljefu;+u kƒfdz{ lnO{ ljefun] ug{ ;Sg]5„

2�2

Page 253: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_ ;jfƒL ;fwgsf] k}7fƒLdf ltƒ]sf] cGtMz'Ns ƒsd pQm ;jfƒL;fwg laqmL ubf{ ltg'kg]{ cGtMz'Nsdf s6†6f ug{ lbOg]5„

-$_ pBf]un] k}7fƒL ug]{ zLif{s &@!# sf] pkzLif{s &@!#=(!=!) sf] M.S Wire Rod in Coil sRrf kbfy{df pBf]u ljefusf] l;kmflƒzdf cGtMz'Ns 5'6 lbOg]5„

-%_ cGtMz'Ns bƒaGbL k|of]hgsf] nflu lgwf{lƒt cf7 c+ssf] pkzLif{snfO{ tYof+s k|of]hgsf] nflu dxflgb]{zsn] c+s yk ug{ ;Sg]5„

-^_ s'g} klg dlbƒfsf] sS6]n uƒ]df l;=g+= !) adf]lhdsf] bƒjGbL nfUg]5„

-&_ dfj{nsf] ‚yfgLo pTkfbgdf cGtMz'Ns nfUg] 5}g„

-*_ leml6, u'G6f efƒL cfb]zsf] ;'ljwf cGtu{t e+;fƒ dx;'n 5'6df k}7fƒL ulƒPsf] AolQmut k|of]hgdf j‚t'x¿df cGtMz'Ns nfUg] 5}g„

2��

Page 254: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL

-bkmf # ;Fu ;DalGwt_cGtMz'Ns b/aGbL

cfly{s P]g, @)^$qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷

pkzLif{s g+=OsfO{ cGtMz'Ns

b/

! v'bf] -df]nf;];_ !&)#=!)=)) ƒ

!&)#=()=))

k|lt SjLG6n ?= #%.–

@ ;Vvƒ -u'8_, sfnf] ;Vvƒ,vf8;fƒLaf6 lg‚sg] ƒ;s6 -k}7fƒLdf dfq_

!&)!=!!=() k|lt SjLG6n ?= ^%.–

# Knfli6ssf Kofs ug]{ ;fdfg

#(@#=!)=() df]n k|ltzt % k|ltzt

$ Knfli6ssf Kofs ug]{ ;fdfg

#(@#=@!=)) df]n k|ltzt % k|ltzt

% Knfli6ssf Kofs ug]{ ;fdfg

#(@#=@(=)) df]n k|ltzt % k|ltzt

^ Knfli6ssf Kofs ug]{ ;fdfg

#(@#=()=)) df]n k|ltzt % k|ltzt

& Knfli6ssf cGo ;fdfg

#(@^=()=() df]n k|ltzt % k|ltzt

* tofƒL kmnkm"nsf] ƒ; M—

-s_ ;'Gtnfsf] ƒ; -cƒ]Gh h';_

@ ) ) ( = ! ( = ) ) , @))(=!!=)) ƒ @))(=!@=))

k|lt ln6ƒ ?=@.—

-v_ c+u'ƒsf] ƒ; -u|]kk|m'6 h';_

@))(=@(=)) ƒ @))(=@!=))

k|lt ln6ƒ ?=@.—

2��

Page 255: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-u_ cGo s'g} h+jLƒ hftL -l;6ƒ;_sf] Ps kmnsf] ƒ;

@))(=#(=)) ƒ @))(=#!=))

k|lt ln6ƒ ?=@.—

-3_ e'O{+s6ƒsf] ƒ; -kfOg]kn h';_

@))(=$(=)) ƒ @))(=$!=))

k|lt ln6ƒ ?=@.—

-ª_uf]ne]8fsf] ƒ; -6df6f] h';_ c+u'ƒsf] ƒ; -u|}k h';_ c+u'ƒsf] sfFrf] ƒ; -u|}k d‚6_ ;d]t

@ ) ) ( = ^ ( = ) ) , @))(=%)=)) ƒ @))(=^!=))

k|lt ln6ƒ ?=@.—

-r_ ‚ofpsf] ƒ; -Pkn h';_

@))(=&(=)) ƒ @))(=&!=))

k|lt ln6ƒ ?=@.—

-5_ cGo s'g} Pp6} kmnkm'n jf jg‚kltsf] ƒ;

@))(=*)=)) k|lt ln6ƒ ?=@.—

-h_ ƒ;sf] ld>0f @))(=()=)) k|lt ln6ƒ ?=@.—

( r"gf ld>0f ePsf] lgsf]l6go'Qm jf lgsf]l6gƒlxt kfg d;nfx¿ ƒ o‚t} cGo kbfy{x¿

@!)^=()=@) k|lt lsnf] ?=@)).–

!) sTyf !$)$=()=)) k|lt lsnf] ?=!)).—

!! k]o kbfy{

-s_ cNsf]xn ƒlxt ;a} lsl;dsf] k]o kbfy{x¿

@@)@=()=)) k|lt ln6ƒ ?=@.—

2��

Page 256: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-v_ z'Go bzdna kfFr k|ltzt eGbf sd cNsf]xn ldl>t xNsf k]o kbfy{

@@)@=()=)) k|lt ln6ƒ ?=$.–

-u_ )=% k|ltzt b]lv ! k|ltzt;Dd cNsf]xn ldl>t xNsf k]o kbfy{

k|lt ln6ƒ ?=^.–

!@ ljoƒ @@)#=))=)) k|lt ln6ƒ ?=%).–

!# s06«L ljoƒ -5†ofª†_ @@)^=))=!) k|lt ln6ƒ ?=!%.–

!$

‚jb]zdf lgld{t jfO{g -r'qf], ‚ofp ƒ P];]n'af6, lgld{t !@ k|ltzt;Dd cNsf]xnsf] dfqf ePsf]_ jf ‚jb]zL ;fO{8ƒ

@@)$=@(=)) k|lt ln6ƒ ?=$%.–

!% !@ k|ltzt;Dd cNsf]xn ePsf jfOg ƒ ljoƒ afx]ssf cGo k]o kbfy{x¿ -k}7fƒLdf_

k|lt ln6ƒ ?=!@%.–

!^ !@ k|ltzt;Dd cNsf]xn ePsf jfOg -k}7fƒLdf_

@ @ ) $ = ! ) = ) ) , @ @ ) % = ( ) = ) ) , @ @ ) $ = @ ! = ) ) , @ @ ) $ = @ ( = ) ) , @@)$=#)=)) ƒ @@)%=!)=))

k|lt ln6ƒ ?=!$).–

2��

Page 257: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

!& !@–!& k|ltzt;Dd cNsf]xnsf] dfqf ePsf] jfOg

@ @ ) $ = ! ) = ) ) , @ @ ) % = ( ) = ) ) , @ @ ) $ = @ ! = ) ) , @ @ ) $ = @ ( = ) ) , @@)$=#)=)) ƒ @@)%=!)=))

k|lt ln6ƒ ?=!$).–

!* !& k|ltzteGbf a9L cNsf]xn ePsf] jfOg, hl8a'6L ldl>t dlbƒf, sS6]n† -cNsf]xlns÷ cNsf]xlns ÷ gg†cNsf]xlns ld>0f_ tyf cGo kmd]{06]8 dlbƒfx¿

@ @ ) $ = ! ) = ) ) , @ @ ) % = ( ) = ) ) , @ @ ) $ = @ ! = ) ) , @ @ ) $ = @ ( = ) ) , @ @ ) $ = # ) = ) ) , @@)%=!)=)) ƒ @@)^=))=()

k|lt ln6ƒ ?= !$%.–

!( ;]Dk]g, ;]ƒL, ld8, k]ƒL, ;fO8ƒ

@@)^=))=() ƒ @@)$=!)=))

k|lt ln6ƒ ?= !$%.–

@) l8g]r8{ l‚k|6 -*) b]lv (( k|ltzt;Dd cNsf]xn ePsf]_

@@)&=@)=)) k|lt ln6ƒ ?= #).–

@! lygƒ, ;Ne]06 #*!$=))=)) k|lt ln6ƒ ?= @).–

@@ PgxfO8«; Oyfgf]n -(( k|ltzt eGbf a9L cNsf]xn ePsf]_

@@)&=!)=)) k|lt ln6ƒ ?= ^.–

@# cfotgdf %&=#* k|ltztb]lv *) k|ltzt;Dd cNsf]xn ePsf] dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ;a} k|sfƒsf dfbs b|jx¿

-s_ jfOg tyf a|f08Lsf] sRrf kbfy{

@@)*=@)=!) k|lt ln6ƒ ?= !)).–

2��

Page 258: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-v_ lX†j‚sLsf] sRrf kbfy{

@@)*=#)=!) k|lt ln6ƒ ?= !)).–

-u_ ƒd P08 6fkmLofsf] sRrf kbfy{

@@)*=$)=!) k|lt ln6ƒ ?= !)).–

-3_ hLg ƒ h]g]efsf] sRrf kbfy{

@@)*=%)=!) k|lt ln6ƒ ?= !)).–

-ª_ ef]8†sfsf] sRrf kbfy{

@@)*=^)=!) k|lt ln6ƒ ?= !)).–

-r_ lns;{ ƒ sl8{oN;sf] sRrf kbfy{

@@)*=&)=!) k|lt ln6ƒ ?= !)).–

-5_ cGo dlbƒfsf] sRrf kbfy{ -l‚k|6 ;d]t_

@@)*=()=!) k|lt ln6ƒ ?= !)).–

@$ cfotgdf *) k|ltzteGbf a9L cNsf]xn ePsf dlbƒfsf] sRrf kbfy{sf] ?kdf k|of]u x'g] ƒ]lS6kmfO8 l‚k|6

@@)&=!)=)) k|lt ln6ƒ ?= #).–

@% O{=Pg=P @@)&=!)=)) k|lt ln6ƒ ?= $).–

@^ tofƒL dlbƒf

-s_ jfOg tyf a|f08L

-!_ @% o"=kL= zlQmsf] -$#=)% k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=@)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@&).–

?=#^).–

2��

Page 259: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-@_ #) o"=kL= zlQmsf] -$)=!* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=@)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@%@.–

?=#^).–

-v_ X†jL‚sL

-!_ @% o"=kL= zlQmsf] -$#=)% k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=#)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@&).–

?=#^).–

-@_ #) o"=kL= zlQmsf] -$)=!* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=#)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@%@.–

?=#^).–

-u_ ƒd P08 6flkmof

-!_ @% o"=kL= zlQmsf] -$#=)% k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=$)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@&).–

?=#^).–

-@_ #) o"=kL= zlQmsf] -$)=!* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=$)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@%@.–

?=#^).–

-3_ hLg ƒ h]g]ef

-!_ @% o"=kL= zlQmsf] -$#=)% k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=%)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@&).–

?=#^).–

2��

Page 260: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-@_ #) o"=kL= zlQmsf] -$)=!* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=%)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@%@.–

?=#^).–

-ª_ ef]8†sf

-!_ @% o"=kL= zlQmsf] -$#=)% k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=^)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@&).–

?=#^).–

-@_ #) o"=kL= zlQmsf] -$)=!* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=^)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@%@.–

?=#^).–

-r_ lns;{ ƒ sl8{oN;

-!_ @% o"=kL= zlQmsf] -$#=)% k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=&)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@&).–

?=#^).–

-@_ #) o"=kL= zlQmsf] -$)=!* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=&)=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@%@.–

?=#^).–

-5_ cGo tofƒL dlbƒf

-!_ !% o"=kL= zlQmsf] -$*=&* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=()=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=#^!.@%

?=$@%.–

2�0

Page 261: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-@_ @% o"=kL= zlQmsf] -$#=)% k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=()=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@&).–

?=#^).–

-#_ #) o"=kL= zlQmsf] -$)=!* k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=()=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=@%@.–

?=#^).–

-$_ $) o"=kL= -#$=$$ k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=()=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=!@^.–

?=@!).–

-%_ %) o"=kL= -@*=&) k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=()=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=$&.%)

?=(%.–

-^_ &) o"=kL= -!&=@@ k|ltzt cNsf]xnsf] dfqf ePsf]_

@@)*=()=() k|lt ln6ƒ

k|lt Pn=lk=ln6ƒ

?=&.*)

?=@^.–

tƒ cfofltt dlbƒfsf] xsdf dfly pNn]lvt bƒaGbLdf tf]lsPsf] cNsf]xnsf] dfqfdf Ps k|ltzt;Dd kmƒs ePdf ;f]xL bƒaGbL nfUg]5 ƒ Ps k|ltzteGbf a9L kmƒs ePdf glhssf] pRrbƒsf] bƒaGbL cg';fƒ cGtMz'Ns nufO{ c;'npkƒ ulƒg]5„

@& r'gf ldnfO{ vfg] KoflsË ulƒPsf] sf]ƒf ;"tL{

@$)#=(!=)) k|lt ls=u|fd ?=!#).–

2�1

Page 262: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

@* ;"tL{af6 tofƒ ePsf] ;a} k|sfƒsf] hbf{ ƒ v}gL

@$)#=(!=)) k|lt ls=u|fd ?=@)).–

@( g; tyf ;"tL{sf] w"nf] ldl;Psf] bfFt df‰g] j‚t'

@$)#=((=)) k|lt ls=u|fd ?=!().–

#) tofƒL lj8L @$)#=!)=() k|lt Pd ?=%).–

#! kfOk ;"tL{ @$)#=!)=!) k|lt ls=u|fd ?=%@%.–

#@ ;a} k|sfƒsf] l;ufƒ @$)@=!)=)) ƒ @$)@=()=))

k|lt lvNnL ?=#.–

## kmnfd] 808L &@!# ƒ &@!$ -pk zLif{s &@!$=((=!) afx]s_

k|lt d]=6g ?=!))).–

#$ dfj{n @%!^=()=)), @%!^=@)=)), @%!%=!@=)), @%!%=@)=)), @%!^=!@=)) ƒ ^*)@=@!=)) b]lv ^*)@=((=));Dd

df]n k|ltzt % k|ltzt

#% Un]h 6fonx¿ ^()* df]n k|ltzt % k|ltzt

#^ rfprfp -g'8N;_ ƒ ltgsf 6'qmf6fqmL, Dofsfƒf]gL ƒ kf‚tf

!()@ k|lt s]=lh= ?=&.%)

#& df;', df5fsf tofƒL klƒsfƒx¿ -l6gKofs_

efu !^ df]n k|ltzt % k|ltzt

#* s's'ƒ, laƒfnf]sf] vfgf @#)(=!)=)) df]n k|ltzt % k|ltzt

2�2

Page 263: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

#( r'ƒf]6 -;"tL{af6 tofƒ ePsf] ;a} k|sfƒsf] r'ƒf]6_

-!_ &) ld=ld= ;Ddsf] nDafO{df

-s_ lkmN6ƒ gePsf]

@$)@=@)=)) k|lt Pd ?=!&%.–

-v_ lkmN6ƒ ePsf]

@$)@=@)=)) k|lt Pd ?=#^).–

-@_ &) eGbf a9L &% ld=ld= ;Ddsf] nDafO{df -lkmN6ƒ ePsf]_

@$)@=@)=)) k|lt Pd ?=$^).–

-#_ &% eGbf a9L *% ld=ld= ;Ddsf] nDafO{df -lkmN6ƒ ePsf]_

@$)@=@)=)) k|lt Pd ?=^)).–

-$_ *% ld=ld= eGbf a9L nDafO{df -lkmN6ƒ ePsf]_

@$)@=@)=)) k|lt Pd ?=&(%.–

$) l;d]06

-s_ kf]6{Nof08 l;d]06 ;]tf] -ƒ+uLg jf ƒ+uljxLg_

@%@#=@!=)) k|lt d]=6g ?=!%).–

-v_ kf]6{Nof08 l;d]06 -v}ƒf]_

@%@#=@(=)) k|lt d]=6g ?=!%).–

-u_ cn'ldlgod l;d]06

@%@#=#)=)) k|lt d]=6g ?=!%).–

2��

Page 264: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-3_ cGo xfO8«f]lns l;d]06

@%@#=()=)) k|lt d]=6g ?=!%).–

$! ;a} k|sfƒsf k]G6†; #@)*, #@)(, #@!)

df]n k|ltzt % k|ltzt

$@ -s_ ;a} k|sfƒsf -;]ƒflds_ O{6fx¿ -cfGtlƒs pTkfbg afx]s_

^()$=!)=)) k|lt xhfƒ ?=%@%.–

$# ƒ+uLg 6]lnlehg *%@*=&@=)) df]n k|ltzt % k|ltzt

$$ ƒ+uLg 6]lnlehgsf kf6{k"hf{x¿ dfq

*%@(=()=!) df]n k|ltzt % k|ltzt

$% ƒ+uLg 6]lnlehgsf lkSrƒ 6†o"ax¿

*%$)=!!=)) df]n k|ltzt % k|ltzt

$^ ;jfƒL ;fwgx¿M

-s_ sfƒ, hLk ƒ Eofgx¿ -eG;fƒ zLif{s *&)@ ƒ *&)#_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

df]n k|ltzt #% k|ltzt

-v_ dfOqmf]a;x¿ -!! b]lv !$ l;6;Dd ePsf] -eG;fƒ zLif{s *&)@_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

df]n k|ltzt #% k|ltzt

2��

Page 265: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-u_ 8an Sofj lksck -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

df]n k|ltzt #% k|ltzt

-3_ tLg kf+u|] uf8Lx¿ -c6f]lƒS;f_ -eG;fƒ zLif{s *&)#_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

df]n k|ltzt #% k|ltzt

-ª_ l;Fun Sofj lksck -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

df]n k|ltzt @) k|ltzt

-r_ 8]lneƒL Eofg -eG;fƒ zLif{s *&)$_ ƒ ltgsf r]l;; -eG;fƒ zLif{s *&)^_

df]n k|ltzt @) k|ltzt

-5_ ldlga;x¿ -!% b]lv @% l;6;Dd ePsf]_ -eG;fƒ pkzLif{s *&)@=!)=@)_

df]n k|ltzt !% k|ltzt

-h_ ldlga;x¿ -!% b]lv @% l;6;Dd ePsf]_ -eG;fƒ pkzLif{s *&)@=()=@)_

df]n k|ltzt !) k|ltzt

2��

Page 266: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

qm=;++= j:t' jf ;]jfsf] ljj/0f zLif{s÷ pkzLif{s g+=

OsfO{ cGtMz'Ns b/

-´_ eG;fƒ zLif{s *&)@ df kg]{ -!% b]lv @% l;6;Dd ePsf] ldlga;sf r]l;; -eG;fƒ zLif{s *&)^_

df]n k|ltzt !) k|ltzt

-`_ df]6ƒ;fOsn -eG;fƒ zLif{s *&!!_

df]n k|ltzt !) k|ltzt

-!_ cGtMz'Ns bƒaGbLdf dfly h'g;'s} s'ƒf n]lvPsf] ePtf klg PDa'n]G;, zj afxg ƒ Aof6«Laf6 rNg] 6]Dkf]sf] r]l;;df cGtMz'Ns nfUg] 5}g„

-@_ cGtMz'Ns nfUg ;Sg] j‚t'x¿sf] AofVof tyf xfdf]{gfOH8 sf]8 tf]Sg] sfd cfjZostf cg';fƒ eG;fƒ ljefu;Fu kƒfdz{ lnO{ ljefun] ug{ ;Sg]5„

-#_ ;jfƒL ;fwgsf] k}7fƒLdf ltƒ]sf] cGtMz'Ns ƒsd pQm ;jfƒL ;fwg laqmL ubf{ ltg'{kg]{ cGtMz'Nsdf s§f ug{ lbOg]5„

-$_ pBf]un] k}7fƒL ug]{ zLif{s &@!# sf] pkzLif{s &@!#=(!=!) sf] M.S. Wire Rod in Coil sRrf kbfy{df pBf]u ljefusf] l;kmflƒzdf cGtMz'Ns 5'6 lbOg]5„

-%_ cGtMz'Ns bƒaGbL k|of]hgsf] nflu lgwf{lƒt cf7 c+ssf] pkzLif{snfO{ tYofÍ k|of]hgsf] nflu dxflgb]{zsn] c+s yk ug{ ;Sg]5„

-^_ dfj{nsf] ‚yfgLo pTkfbgdf cGtMz'Ns nfUg] 5}g„

2��

Page 267: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtM z'Ns lgodfjnL, @)%(

Page 268: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf
Page 269: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtMz'Ns lgodfjnL, @)%(

ƒfhkqdf k|sflzt ldltM @)%(.)#.@$

;+zf]wgM

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

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

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

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

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

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

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

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

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

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

P3fƒf}+ ;+zf]wgM @)^&.)*.)$

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

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

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

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

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

cGtMz'Ns P]g, @)%* sf] bkmf @% n] lbPsf] clwsfƒ k|of]u uƒL g]kfn ;ƒsfƒn] b]xfosf lgodx¿ agfPsf] 5„

2��

Page 270: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

kl/R5]b–!

k|f/lDes

!= ;+lIfKt gfd / k|f/De M– -!_ oL lgodx¿sf] gfd æcGtMz'Ns lgodfjnL, @)%(Æ ƒx]sf] 5„

-@_ of] lgodfjnL t'?Gt k|fƒDe x'g]5„

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

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

-v_ æOhfhtkqjfnfÆ eGgfn] cGtMz'Ns nfUg] j‚t' pTkfbg, k}7fƒL, laqmL jf ;~roug{ jf cGtMz'Ns nfUg] ;]jf k|bfgsf nflu lgod $ adf]lhd Ohfhtkq k|fKt uƒ]sf] JolQm, kmd{, sDkgL jf ;+‚yf ;Demg' k5{„

-u_ æuf]bfdÆ eGgfn] cGtMz'Ns nfUg] j‚t' �=========;+ro uƒ]sf] ‚yfg ;Demg'k5{„

-3_ æsfof{noÆ eGgfn] ljefu cGtu{t ‚yfkgf ePsf] sfof{no ;Demg' k5{ ƒ ;f] zAbn] cGtMz'Ns c;'npkƒ ug]{ k|of]hgsf] nflu g]kfn ;ƒsfƒn] tf]s]sf] sfof{no ;d]tnfO{ hgfpF5„

-ª_ �æcGtMz'Ns ljj/0fÆ eGgfn] cGtMz'Ns c;'n tyf bflvnf ug]{ bfloTj ePsf Ohfhtkqjfnfn] k|To]s dlxgf a'´fpg' kg]{ cGtMz'Ns nfUg] a‚t' tyf ;]jfsf] sfƒf]jfƒ ;DaGwL ljjƒ0f ;Demg'k5{„

! P3fƒf}+ ;+zf]wgn] lems]sf]„ ;f] cl3 o;df æcGtMz'Ns gltƒLÆ eGg] zAb lyP„

@ gjf}+ ;+zf]wgn] yk uƒ]sf]„

2�0

Page 271: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

kl/R5]b–@

Ohfhtkq ;DaGwL Joj:yf

#= �Ohfhtkqsf nflu lgj]bg lbg' kg]{ M– P]gsf] bkmf ( sf] pkbkmf -!_ adf]lhd Ohfhtkq lngsf nflu cg';"rL–@ adf]lhdsf] Ohfhtkq b‚t'ƒ bflvnf uƒ]sf] k|df0f ;+nUg uƒL cg';"rL – ! adf]lhdsf] 9fFrfdf cGtMz'Ns clws[t;dIf lgj]bg lbg' kg]{5„

$= �Ohfhtkq lbg' kg]{ M– lgod # adf]lhd k|fKt lgj]bg pkƒ cfjZos hfFra'em ubf{ lgj]bssf] dfu adf]lhd Ohfhtkq lbg dgfl;j b]v]df cGtMz'Ns clws[tn] cg';"rL – # adf]lhdsf] 9fFrfdf cfjZos zt{ tyf jGb]hx¿ tf]ls Ohfhtkq lbg' kg]{]5„

%= �Ohfhtkq gjLs/0f ;DaGwL Joj:yf M— -!_ Ohfhtkqjfnfn] # gjf}+ ;+zf]wgåfƒf ;+zf]wg ePsf]„

bf]>f] ;+zf]wgåfƒf ;+zf]lwt Joj‚yf lgDg lyof]M

#= Ohfhtkqsf] nflu lgj]bg lbg' kg]{ M– s'g} JolQm, kmd{, sDkgL jf ;+‚yfn] cg';"rL–@ df

pNn]v ePsf cGtMz'Ns nfUg] j‚t' pTkfbg,k}7fƒL, laqmL jf ;+ro ug{ jf cGtMz'Ns nfUg] ;]jf

s;}nfO{ k|bfg ug{ rfx]df ;f]xL cg';"rLdf tf]lsPsf] Ohfhtkq b‚t'ƒ ;d]t ;+nUguƒL cGtMz'Ns

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

bf]>f] ;+zf]wgk"j{ lgDg Joj‚yf lyof]M

s'g} JolQm, kmd{, sDkgL jf ;+‚yfn] cGtMz'Ns nfUg] j‚t' pTkfbg, k}7fƒL, laqmL jf ;+ro ug{ jf cGtMz'Ns

nfUg] ;]jf s;}nfO{ k|bfg ug{rfx]df ;f]xL cg';"rL–@ adf]lhdsf] Ohfhtkq b‚t'ƒ ;d]t ;+nUg uƒL

ljefun] tf]s]sf] cGtMz'Ns clws[t;dIf cg';"rL–! adf]lhdsf] 9fFrfdf lgj]bg lbg' kg]{5„

$ gjf}+ ;+zf]wgåfƒf ;+zf]wg ePsf]„ o;k"j{sf] Joj‚yf lgDg lyof]M

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

tf]s]sf] cGtMz'Ns clws[tn] lgj]bgdf plNnlvt Joxf]ƒf hfFra'em uƒL cg';"rL–# adf]lhdsf] 9fFrfdf

zt{ tyf aGb]hx¿ ;d]t tf]ls To‚tf] JolQm, kmd{, sDkgL jf ;+‚yfnfO{ cGtMz'Ns nfUg] j‚t' pTkfbg,

k}7fƒL, laqmL jf ;+ro ug{ jf cGtMz'Ns nfUg] ;]jf k|bfg ug{ Ohfhtkq lbg ;Sg]5„

% gjf}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{ lgDg Joj‚yf lyof]M

-s_ P]g hfƒL x'Fbfsf] Joj‚yfM

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

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

dlxgfleq cg';"rL—@ df tf]lsPadf]lhdsf] gjLsƒ0f b‚t'ƒ ljefun] tf]s]sf] cGtMz'Ns

2�1

Page 272: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cfk"mn] k|fKt uƒ]sf] Ohfhtkq gjLsƒ0f uƒfpg rfx]df To‚tf] Ohfhtkq gjLsƒ0fsf] nflu cg';"rL – @ adf]lhdsf] gjLsƒ0f b‚t'ƒ bflvnf uƒ]sf] k|df0f ;+nUg uƒL cg';"rL – ! adf]lhdsf] 9fFrfdf cGtMz'Ns clws[t;dIf lgj]bg lbg' kg]{5„

-@_ pklgod -!_ adf]lhd k|fKt lgj]bg pkƒ cfjZos hfFra'em ubf{ cGtMz'Ns afFsL jSof}tf ePsf] gb]lvPdf ƒ Ohfhtkq gjLsƒ0f ug{ dgfl;j b]v]df cGtMz'Ns clws[tn] Ohfhtkq gjLsƒ0f ulƒlbg' kg]{5„

%s= �Ohfhtkq /2 ;DaGwL Joj:yf M– -!_ s'g} Ohfhtkqjfnfn] clws[t;dIf a'´fO{ Ps cfly{s jif{sf] nflu Ohfhtkq gjLsƒ0fuƒfpg' kg]{5„

-#_ pklgod -@_ adf]lhdsf] cjlwleq Ohfhtkq gjLsƒ0f guƒfpg] Ohfhtkqjfnfn] ;f]

cjlw ;dfKt ePsf] ldltn] 5 dlxgfleq cg';"rL—@ df tf]s]adf]lhd gjLsƒ0fjfkt nfUg]

b‚t'ƒdf bz k|ltztn] x'g cfpg] yk b‚t'ƒ ƒ cGtMz'Ns aSof}tf ƒsd ;d]t a'´fO{ Ps

cfly{s jif{sf] nflu Ohfhtkq gjLsƒ0f uƒfpg ;Sg]5„

-$_ pklgod -#_ adf]lhdsf] cjlwleq klg Ohfhtkq gjLsƒ0f guƒfpg] Ohfhtkqjfnfsf]

Ohfhtkq ‚jtM ƒ2 x'g]5„

-v_ pQm Joj‚yfdf pklgod -$_ df bf]>f] ;+zf]wgn] lgDg Joj‚yf uƒ]sf] ƒ o;nfO{ t]>f], rf}yf] ƒ

kfrf}+ ;+zf]wgn] lgƒGtƒtf lbPsf]„

-$_ pklgod -#_ df tf]lsPsf] cjlw ;dfKt ePkl5 gjLsƒ0f uƒfpg rfx]df cg';"rL—@ df

tf]lsP adf]lhdsf] gjLsƒ0fjfktnfUg] b‚t'ƒdf k|To]s cfly{s jif{sf] nflu zt k|ltzt yk

b‚t'ƒ ƒ jSof}tf ƒsd ;d]t a'´fO{ Ohfhtkq gjLsƒ0f uƒfpg;Sg]5„

-u_ 5}+7f}+ ;+zf]wgåfƒf ;+zf]lwt Joj‚yfM

%= Ohfhtkqsf] cjlw tyf gjLsƒ0fM– -!_ lgod $ adf]lhd lbOPsf] Ohfhtkq Ps cfly{s

jif{sf] nflu sfod ƒxg]5„

-@_ Ohfhtkq gjLsƒ0f uƒfpg rfxg] Ohfhtkqjfnfn] pklgod -!_ adf]lhdsf] cjlw ;dfKt

x'g' cufj} cg';"rL–@ adf]lhdgjLsƒ0f b‚t'ƒ ljefun] tf]s]sf] cGtMz'Ns clws[t;dIf

a'emfO{ Ps cfly{s jif{sf] nflu Ohfhtkq gjLsƒ0f uƒfpg ;Sg]5„

tƒ of] lgod k|fƒDe x'Fbfsf avt gjLsƒ0f uƒfpg kg]{ Ohfhtkqjfnfn] of] lgod k|fƒDe

ePsf] ldltn] k}tfln; lbgleq gjLsƒ0fuƒfpg' kg]{5„

-#_ pklgod -@_ adf]lhdsf] cjlwleq Ohfhtkq gjLsƒ0f uƒfpg g;Sg] Ohfhtkqjfnfn]

To‚tf] cjlw gf3]sf] klxnf] tLg

dlxgfleq gjLsƒ0f uƒfpg]n] kRrL; k|ltzt, To;kl5sf] tLg dlxgfleq gjLsƒ0f uƒfpg]n]

krf; k|ltzt, To;kl5sf] tLgdlxgfleq gjLsƒ0f uƒfpg]n] krxQƒ k|ltzt ƒ To;kl5sf]

tLg dlxgfsf] cjlwsf] nflu zt k|ltzt hlƒjfgf a'emfpg' kg]{5„

-$_ pklgod -#_ adf]lhdsf] cjlwleq klg gjLsƒ0f guƒfpg] Ohfhtkqjfnfsf] Ohfhtkq

‚jtM ƒ2 x'g]5„

^ gjf}+ ;+zf]wgåfƒf yk ulƒPsf]„

2�2

Page 273: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtMz'Ns nfUg] j‚t' tyf ;]jfsf] sfƒf]jfƒ ug{5f8]sf] jf Ohfhtkqjfnfsf] d[To' ePsf] sfƒ0fn] Ohfhtkq ƒ2 ug'{kg]{ ePdf sfƒf]jfƒ 5f8]sf] xsdf Ohfhtkqjfnfn] ƒ Ohfhtkqjfnfsf] d[To' ePsf] xsdf lghsf] xsjfnfn] Ohfhtkq ƒ2 ug{ cGtMz'Ns clws[t;dIf lgj]bg lbg ;Sg]5„

-@_ pklgod -!_ adf]lhd k|fKt lgj]bg pkƒ cfjZos hfFra'em ubf{ Ohfhtkq ƒ2 ug{ dgfl;j b]v]df cGtMz'Ns clws[tn] Ohfhtkqjfnf;Fu s'g} cGtMz'Ns ƒsd, hlƒjfgf c;'n ug{ afFsL eP ;f] c;'npkƒ uƒL Ohfhtkq ƒ2 ug{ ;Sg]5„

-#_ pklgod -@_ adf]lhd Ohfhtkq ƒ2 ulƒPsf] hfgsfƒL tL; lbgleq lgj]bsnfO{ lbg' kg]{5„

-$_ pklgod -@_ adf]lhd hfFra'em ubf{ Ohfhtkq ƒ2 ug'{ gkg]{ b]lvPdf ;f]xL adf]lhdsf] hfgsfƒL tL; lbgleq lgj]bsnfO{ lbg'kg]{5„

-%_�pklgod -#_ adf]lhd Ohfhtkq ƒ2 ePsf] hfgsfƒL k|fKt geP;Dd Ohfhtkqjfnfn] dfl;s ?kdf cGtMz'Ns ljjƒ0f k]z ug'{ kg]{5„

-^_ o; lgod adf]lhd Ohfhtkq ƒ2 ulƒPsf] hfgsfƒL pBf]u ljefu, sDkgL ƒlhi6«fƒsf] sfof{no jf cGo ;DjlGwt lgsfonfO{ ;d]t lbg' kg]{5„Æ

& P3fƒf}+ ;+zf]wgåfƒf ;+zf]wg ulƒPsf]„ ;+zf]wg k"j{ lgDg Joj‚yf lyof] M pklgod -#_ adf]lhd

Ohfhtkq ƒ2 ePsf] hfgsfƒL k|fKt geP;Dd dfl;s ?kdf cGtMz'Ns ljjƒ0f k]z ug'{ kg]{ bloTj

ePsf Ohfhtkqjfnfn] tLg dlxgf;Dd cGtMz'Ns ljjƒ0f k]z ug'{ kg]{5„

2��

Page 274: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

kl/R5]b–#

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

^= �cGtMz'Ns nufpg] k|lqmof M– -!_�dlbƒf, l‚k|6, v'bf] -df]nf;];_ ƒ ljoƒnfO{ pTkfbg uƒL lgisf;g ubf{sf] cj‚yfdf g} cGtMz'Ns nufO{ c;'npkƒ ug]{ uƒL ef}lts lgoGq0f k|0ffnL cGtu{t lgisf;g ug{ lbOg]5„

-@_ pklgod -!_ df plNnlvt j‚t'afx]ssf cGo cGtMz'Ns nfUg] j‚t' tyf ;]jfnfO{ ‚jo+ lgisf;g k|0ffnL cGtu{t lgisf;g ug{ lbOg]5„�0-@s_ pklgod -!_ ƒ -@_ df h'g;'s} s'ƒf n]lvPsf]

eP tfklg ��r'ƒf]6, ;"tL{, v}gL, u'6†vf, lgsf]l6go'Qm jf lgsf]l6gƒlxt kfgd;nf tyf o‚t} cGo ;"tL{hGo kbfy{x¿ lgisf;g ubf{ nfUg] cGtMz'Ns ƒfh‚j bflvnf uƒL dfu kmfƒd ‚jLs[t uƒfO{ lgisfzg ug{ lbOg] 5

-#_ pTkfbg uƒL lgisf;g ubf{sf] cj‚yfdf g} cGtMz'Ns nufO{

* gjf}+ ;+zf]wgåfƒf ;+zf]wg ulƒPsf]„ o;k"j{sf] Joj‚yf lgDg lyof]M

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

kg]{ uƒL ljefun] tf]s]sfj‚t'x¿sf] xsdf pklgod -@_ adf]lhdsf] k|lqmof k'ƒf uƒL cGtMz'Ns

nufO{ c;'npkƒ ulƒg]5„

-@_ pTkfbgsf] cj‚yfdf g} cGtMz'Ns nufO{ c;'npkƒ ug'{ kg]{ j‚t'sf] xsdf pTkfbsn] cfly{s

jif{ eƒLdf pTkfbg ug]{ j‚t' ƒ;f] jfkt a'emfpg' kg]{ cGtMz'Ns ƒsdsf] cGtMz'Ns clws[tn]

lx;fa uƒL To‚tf] ƒsd pTkfbsaf6 clu|d ?kdf wƒf}6Lsf] ?kdfƒfVg nufpg ;Sg]5„

To;ƒL wƒf}6Lsf] ?kdf ƒflvPsf] ƒsd cGtMz'Ns jfkt a'emfpg' kg]{ ƒsd eGbf sDtL ePdf

cGtMz'Nsclws[tn] gk'u ƒsd hlt pTkfbsaf6 ƒfVg nufpg ;Sg]5 ƒ a9L eP hlt ƒsd

pTkfbsnfO{ lkmtf{ ug'{ kg]{5„

( ldlt @)&@.)#.@( sf] =========cf}+ ;+zf]wgåfƒf ;+zf]lwt„ ;+zf]wg k"j{ lgDg Joj‚yf lyof] M -!_ dlbƒf,

l‚k|6, v'bf] -df]nf;];_, ljoƒ ƒ r'ƒf]6nfO{ pTkfbg uƒL lgisf;g ubf{sf] cj‚yfdf g} cGtMz'Ns nufO{

c;'npkƒ ug]{ uƒL ef}lts lgoGq0f k|0ffnL cGtu{t lgisfzg ug{ lbOg]5„

!) ldlt @)&@.)#.@( sf] kGw|f}+ ;+zf]wgåfƒf yk ulƒPsf]„

!! ldlt @)&@.)#.@( sf] kGw|f}+ ;+zf]wgåfƒf r'ƒf]6 zAb yk ulƒPsf]„

2��

Page 275: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

c;'npkƒ ug'{ kg]{ ef}lts lgoGq0f k|0ffnLdf cfwflƒt j‚t'sf] xsdf pTkfbsn] cfly{s jif{eƒLdf pTkfbg ug]{ j‚t' ƒ ;f] jfkt a'emfpg' kg]{ cGtMz'Ns ƒsdsf] cGtMz'Ns clws[tn] lx;fa uƒL To‚tf] ƒsd pTkfbsaf6 clu|d ?kdf wƒf}6L ƒfVg nufpg ;Sg]5„ To;ƒL wƒf}6L ƒflvPsf] ƒsd cGtMz'Ns jfkt a'emfpg'kg]{ ƒsd eGbf sd ePdf cGtMz'Ns clws[tn] gk'u ƒsdhlt pTkfbsaf6 bflvnf ug{ nufpg ;Sg]5 ƒ a9L ePhlt ƒsd pTkfbsnfO{ lkmtf{ ug'{ kg]{5„

-$_ ‚jo+ lgisf;g k|0ffnL cGtu{t lgisf;g x'g] j‚t' tyf ;]jfsf xsdf cg';"rL– !# adf]lhdsf] aLhsdf cGtMz'Ns c;'n uƒL P]gsf] bkmf # adf]lhd bflvnf ug'{ kg]{5„

��=========================================

-%_ ef}lts lgoGq0f k|0ffnL cGtu{tsf j‚t'sf] lgisf;g dfu kmfƒfd ‚jLs[t ePkl5 klg cg';"rL – !# adf]lhdsf] aLhs hfƒL uƒL ;fdfg lgisf;g ug'{kg]{5„

^s��cGtMz'Ns clws[tn] cGtMz'Ns lgwf{/0f ug{ ;Sg] M– -!_ P]gsf] bkmf !)3= sf] pkbkmf-!_ adf]lhd cGtMz'Ns clws[tn] cGtMz'Ns lgwf{ƒ0f ubf{ cg';"rL–$s adf]lhdsf] 9fFrfdf cGtMz'Ns lgwf{ƒ0f cfb]z hfƒL ug'{ kg]{5„

-@_ pklgod -!_ adf]lhd hfƒL ePsf] cfb]zsf ;DaGwdf P]gsf] bkmf !)3= sf] pkbkmf -@_ adf]lhdsf] Dofbleq k]z ePsf k|df0f tyf lnPsf lhlsƒsf] 5fgljg uƒL cGtMz'Ns clws[tn] cg';"rL– $v= adf]lhdsf] clGtd cGtMz'Ns lgwf{ƒ0f cfb]z hfƒL ug'{ kg]{5„ To‚tf] cfb]zdf cGtMz'Ns lgwf{ƒ0f cfb]z hfƒL ePsf]

!@ P3fƒf}+ ;+zf]wgn] lems]sf]„ ;f] cl3 lgDg Joj‚yf lyof] M tƒ To;ƒL a'emfpg'kg]{ cGtMz'Ns ƒsdnfO{ ;f]

dlxgfdf clu|d a'emfpg cGtMz'Ns clws[tn] cfb]z lbg ;Sg]5„

!# gjf}+ ;+zf]wgåfƒf yk ulƒPsf]„

2��

Page 276: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

ldlt;Ddsf] P]gsf] bkmf– $v= sf] pkbkmf -@_ adf]lhd nfUg] ljnDa b‚t'ƒ ;d]t ;dfj]z ug'{kg]{5„

-#_ pklgod -@_ adf]lhd hfƒL ePsf] cGtMz'Ns lgwf{ƒ0f cfb]z adf]lhdsf] cGtMz'Ns, ljnDa b‚t'ƒ tyf hlƒjfgf ƒsd ;DalGwt JolQmn] To‚tf] cfb]z k|fKt uƒ]sf] ldltn] ;ft lbgleq ;DalGwt sfof{nodf bflvnf ug'{kg]{5„

^v= cGtMz'Ns lgwf{/0f cfb]zsf] ;"rgf k7fpg] sfo{ljlw M– -!_ k|rlnt sfg"gdf h'g;'s} s'ƒf n]lvPsf eP tfklg cGtMz'Ns clws[tn] OhfhtkqjfnfnfO{ lgod ̂ s= adf]lhd cGtMz'Ns lgwf{ƒ0f cfb]zsf] ;"rgf k7fpFbf lghnfO{ a'emfpg jf To‚tf] JolQmsf] 7]ufgfdf ƒflvPsf] 6]lnk†mofS;, 6]n]S; jf To‚t} ljB'tLo pksƒ0f dfkm{t k7fpg jf lghsf] sfof{nodf a'emfpg jf lghsf] 7]ufgfdf ƒlhi6«L uƒL x'nfs dfkm{t k7fO{ tfd]n ug{ ;lsg]5„ To;ƒL tfd]n ulƒPsf] ;"rgf ƒLtk"j{s tfd]n ePsf] dflgg]5„

-@_ pklgod -!_ adf]lhd cGtMz'Ns lgwf{ƒ0f cfb]zsf] ;"rgf tfd]n x'g g;s]df cGtMz'Ns clws[tn] ;DalGwt JolQmnfO{ ƒ]l8of], 6]lnlehg jf ƒfli6«o‚tƒsf] s'g} kqklqsfdf tt†;DaGwL cfb]zsf] ;"rgf k|zfƒ0f jf k|sfzg uƒL hfgsfƒL uƒfpg ;Sg]5 ƒ o;ƒL ;"rgf k|;fƒ0f jf k|sfzg ulƒPsf]df ;DalGwt JolQmn] To‚tf] ;"rgf k|fKt uƒ]sf] dflgg]5„

^u= Ohfht kq glnO{ p7fPsf] cGtMz'Nssf] lgwf{/0f / c;'nL M– s;}n] Ohfhtkq glnO{ cGtMz'Ns jf cGtMz'Nssf] gfddf cGo s'g} ƒsd p7fPdf lghn] p7fPsf] cGtMz'Ns ƒsd lgod ^s= adf]lhd lgwf{ƒ0f uƒL c;'npkƒ ulƒg]5„

2��

Page 277: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

^3= cGtMz'Ns lgwf{/0fsf] cjlw M— P]gsf] bkmf !)3= sf] pkbkmf -!_ sf] k|ltaGwfTds jfSof+z adf]lhdsf] cjlw u0fgf ubf{ cGtMz'Nssf] ;DaGwdf s'g} cbfntdf lgj]bg kƒL ‚yug cfb]z hfƒL ePsf] cj‚yfdf ;f]sf] lg0f{o geP;Ddsf] cjlw s6fO{ u0fgf ulƒg]5„

&= afFsL cGtMz'Ns /sd c;'n pk/ ug{ ;lsg] M– cGtMz'Ns nfUg] j‚t' jf ;]jf afkt s;}n] P]g tyf o; lgodfjnL adf]lhd cGtMz'Ns ƒsd eGbf 36L ƒsd a'emfPsf] b]lvPdf cGtMz'Ns clws[tn] lghaf6 afFsL cGtMz'Ns ƒsd c;'npkƒ ulƒlng ;Sg]5„

*= Ohfhtkq /2 ePdf df}Hbft /x]sf] j:t' laqmL ug]{ M– P]g tyf o; lgodfjnL adf]lhd Ohfhtkq ƒ2 x'Fbfsf cj‚yfdf uf]bfddf df}Hbft ƒx]sf] j‚t'sf xsdf jSof}tf cGtMz'Ns a'emfO{ ljefusf] ‚jLs[lt lnO{ laqmL ug{ ;lsg]5„ ljefunfO{ a'emfpg' kg]{ jSof}tf cGtMz'Ns ga'emfPdf ljefun] To‚tf] j‚t' lnnfd laqmL uƒL k|fKt ePsf] ƒsdaf6 jSof}tf cGtMz'Ns lnO{ afFsL ƒxg uPsf] ƒsd ;DalGwt JolQmnfO{ lkmtf{ ug'{ kg]{5„

2��

Page 278: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

kl/R5]b–$

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

(= ;DklQ /f]Ssf ug{ ;lsg] M– -!_ s'g} JolQmn] pTkfbg ‚ynaf6 cGtMz'Ns nfUg] j‚t' cGtMz'Ns 5nL lgisf;g uƒL jf ljb]zaf6 k}7fƒL uƒL lnO{ hfg nfu]sf] cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] km]nf kfƒ]df To‚tf] j‚t' nfg gkfpg] uƒL cGtMz'Ns clws[tn] ƒf]Ssf ƒfVg ;Sg]5„

-@_ s'g} JolQmn] P]g ƒ o; lgodfjnL adf]lhd a'emfpg' kg]{ cGtMz'Ns Dofbleq ga'emfPdf cGtMz'Ns clws[tn] To‚tf] JolQmsf] ;DklQ ƒf]Ssf ƒfVg ;Sg]5„

-#_ pklgod -!_ ƒ -@_ adf]lhd cGtMz'Ns clws[tn] ƒf]Ssf ƒfv]sf] j‚t' jf ;DklQ laqmL ljtƒ0f jf s'g} klg lsl;dn] xs x‚tfGtƒ0f ug{ gkfpg] uƒL ƒf]Ssf ƒfVgsf] nflu To‚tf] j‚t' jf ;DklQ ƒf]Ssf ug{ To‚tf] j‚t' jf ;DklQ ƒf]Ssf ƒfVg ;DalGwt sfof{nodf n]vL k7fpg' kg]{5„ o;ƒL ƒf]Ssf ƒfVgsf] nflu n]vL cfPsf]df To‚tf] j‚t' jf ;DklQ ƒf]Ssf ƒflvlbg' ;DalGwt sfof{nosf] st{Jo x'g]5„

!)= lnnfd laqmL ;DaGwL Joj:yf M– -!_��P]gsf] bkmf !& adf]lhd ƒf]Ssf ƒx]sf] j‚t' jf ;DklQ nfdf] ;do;Dd sAhfdf ƒfVbf lvof nflu jf c? s'g} klƒjGbaf6 6'6km'6 jf gf]S;fg x'g ;Sg] b]lvPdf jf ;8L unL hfg] ePdf jf k'ƒfgf] e} d"No 36†g hfg] ePdf jf j]jflƒ;] ePdf jf ‚yfg cefjsf] sfƒ0faf6 ƒfVg g;lsg] ePdf jf ;+ƒIf0f k|bfg ug{ g;lsg] cj‚yfsf]

!$ ;ftf}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{ lgDg Joj‚yf lyof]M -!_ P]gsf] bkmf !& adf]lhd ƒf]Ssf ƒx]sf] j‚t'

jf ;DklQ tTsfn ;8†g], lau|g], gi6 x'g] jf To;sf] d"No 36†g] b]lvPdf cGtMz'Ns clws[tn] To‚tf] j‚t'

jf ;DklQ t'?Gt lnnfd laqmL ug'{ kg]{ b]lvPdf To‚tf] j‚t' jf ;DklQsf] cj‚yf ƒ k|s[lt x]ƒL a9Ldf

;ft lbg;Ddsf] Dofb lbO{ lnnfd laqmLsf] ;"rgf sfof{nosf] ;"rgf kf6Ldf 6fF; uƒL lnnfd laqmL ug'{

kg]{5„

2��

Page 279: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

ePdf To‚tf] j‚t' jf ;DklQsf] cj‚yf ƒ k|s[lt x]ƒL a9Ldf ;ft lbg;Ddsf] Dofb lbO{ lnnfd laqmLsf] ;"rgf sfof{nosf] ;"rgf kf6Ldf 6fF;uƒL lnnfd laqmL ug'{ kg]{5„

-@_ pklgod -!_ adf]lhd lnnfd laqmL ubf{ lnnfd laqmL ug]{ j‚t' ƒx]sf] ‚yfgsf] ‚yfgLo lgsfosf] Pshgf k|ltlglw jf glhssf] ;ƒsfƒL sfof{nosf] Ps hgf sd{rfƒL ƒ ;Dej eP;Dd ;DalGwt JolQm jf lghsf] k|ltlglw;d]tnfO{ ƒf]xjƒdf ƒfVg' kg]{5„

-#_ pklgod -!_ adf]lhd lnnfd laqmL ulƒg] j‚t' jf ;DklQsf] lnnfd laqmL ubf{ To‚tf] j‚t' jf ;DklQsf] k|rlnt ahfƒ d"NonfO{ cfwfƒ dfgL Go"gtd d"No sfod uƒL a9fa9sf] cfwfƒdf lnnfd laqmL ug'{ kg]{5„

!!= j:t' jf ;DklQ hkmt ug{ ;lsg] M– -!_ cGtMz'Ns nfUg] j‚t' cGtMz'Ns ga'emfO{ k|lti7fgsf] pTkfbg ‚ynaf6 lgisf;g uƒL nu]sf] jf ljb]zaf6 k}7fƒL uƒL NofPsf] k|dfl0ft ePdf To‚tf] j‚t' cGtMz'Ns clws[tn] cfˆgf] sAhfdf lnO{ hkmt ug{ ;Sg]5„

-@_��===============================

-#_ em'§f n]vf jf lst]{ sfuh tofƒ uƒL cGtMz'Ns nfUg] j‚t' pTkfbg, k}7fƒL, laqmL jf ;~ro uƒ]df jf cGtMz'Ns nfUg] ;]jf k|bfg uƒ]sf] kfOPdf cGtMz'Ns clws[tn] ;f];Fu ;DalGwt ;Dk"0f{ j‚t' hkmt ug{ ;Sg]5„

-$_ ltg'{ kg]{ cGtMz'Ns bafP, l5kfP jf 5n]df cGtMz'Ns clws[tn] ;f];Fu ;alGwt j‚t' ƒ ;f] j‚t' pTkfbg ug]{ pksƒ0f;d]t hkmt ug{ ;Sg]5„

-%_ sAhfdf lnPsf] j‚t' cGtMz'Ns clws[tn] hkmt ug'{ cl3 ;DalGwt JolQmnfO{ hkmt ug'{ gkg]{ s'g} sfƒ0f eP ;f]sf] k|df0f k]z ug{sf] nflu ;ft lbgsf] ;"rgf lbg' kg]{5„

!% gjf}+ ;+zf]wgåfƒf vfƒ]h ulƒPsf]„

2��

Page 280: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

kl/R5]b–%

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

!@= cGtMz'Ns clws[tsf] sfd, st{Jo / clwsf/ M— -!_ cGtMz'Ns clws[tsf] sfd, st{Jo ƒ clwsfƒ b]xfo adf]lhd x'g]5M–

-s_ uf]bfddf ƒx]sf] cGtMz'Ns nfUg] j‚t' laqmL ljtƒ0f jf cf];fƒ k;fƒ ug{ uf]bfdaflxƒ lgsfNbf cfˆgf] pkl‚yltdf To‚tf] j‚t' lgsfNg nufO{ ;f]sf] nut k|lti7fgsf] pTkfbg ‚yndf ƒfVg nufpg],

-v_ ljefuaf6 dfu ulƒPsf] cGtMz'Ns nfUg] j‚t'sf] pTkfbg jf laqmL ljtƒ0f jf uf]bfddf ƒx]sf] j‚t'sf] klƒdf0f ƒ c;'npkƒ ePsf] cGtMz'Ns jf ljefun] dfu]sf] c? s'g} s'ƒfsf] k|ltj]bg ljefudf k7fpg],

-u_ cGtMz'Ns nfUg] j‚t'sf] pTkfbg jf laqmLsf] ljjƒ0f cg';"rL–$ adf]lhdsf] b}lgs lstfadf ƒfVg nufpg],

-3_ eG;fƒ gfsfaf6 cGtMz'Ns nfUg] j‚t' k}7fƒL ePsf] cj‚yfdf k}7fƒL ug]{ Ohfhtkqjfnfsf] gfd, k}7fƒL ulƒPsf] j‚t'sf] klƒdf0f ƒ d"No ‚ki6 v'Ng] uƒL b}lgs lstfadf hgfO{ ƒfVg],

-ª_ Ohfhtkqjfnfn] lgod !# adf]lhd k"ƒf ug'{ kg]{ sfd, st{Jo k"ƒf uƒ] guƒ]sf] ;do ;dodf lgƒLIf0f ug]{,

-ª!_��cGtMz'Ns nfUg] j‚t' pTkfbg ug]{ k|lti7fgsf] dfl;s ?kdf lgƒLIf0f uƒL cGtMz'Ns lgwf{ƒ0f ug]{,

!^ t];|f] ;+zf]wgåfƒf yk ulƒPsf]„

2�0

Page 281: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-r_ cGtMz'Ns clws[tn] o; lgodfjnL adf]lhd cfˆgf] st{Jo kfng ug]{ ;Gbe{df ljefun] tf]s]sf] cGo sfo{x¿ ug]{„

-@_ Ohfhtkqjfnfn] ‚jod† lgisf;g k|s[ofcg';fƒ cfkm} lgisfzg uƒ]sf] cGtMz'Ns nfUg] a‚t'sf] xsdf cGtMz'Ns clws[tn] laefun] tf]s]adf]lhdsf] k|lqmof ckgfO{ Ohfhtkqjfnfsf] vftf tyf ljjƒ0f hfFrL k|dfl0ft ug'{ kg]{5„

!#= Ohfhtkqjfnfsf] sfd tyf st{Jo M— -!_ cGtMz'Ns nfUg] j‚t' pTkfbg ug]{ Ohfhtkqjfnfsf] sfd tyf st{Jo b]xfo adf]lhd x'g]5 M–

-s_��o; lgod adf]lhd k]z ug'{kg]{ ljjƒ0f ƒ kmfF6jfƒL ljefun] tf]s]sf] 9fFrfdf j‚t'sf] xsdf j‚t' lgisf;g ePkl5 tyf ;]jfsf] xsdf aLhs hfƒL ePkl5sf] dlxgfsf] kRrL; ut]leq cGtMz'Ns clws[t;dIf k]z ug'{kg]{„

-v_ pTkfbg ePsf] ƒ laqmL ljtƒ0f ePsf] j‚t'sf] ljjƒ0f b}lgs lstfadf hgfO{ ƒfVg] ƒ lgƒLIf0fsf] qmddf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLnfO{ ;f] lstfa b]vfpg]„

-u_ pTkfbg ePsf] j‚t'sf] gd"gf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLaf6 k|dfl0ft uƒfO{ sfof{nodf k7fpg]„

!& ;ftf}+ ;+zf]wgåfƒf ;+zf]lwt„

5}6f}+ ;+zf]wgåfƒf ;+zf]wg ubf{ lgDgfg';fƒ Joj‚yf lyof]M

-s_ o; lgod adf]lhd k]z ug'{kg]{ ljjƒ0f ƒkmfF6jfƒL ljefun] tf]s]sf] 9fFrfdf dlxgfsf] ;ft

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

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

tf]s]adf]lhdsf] ljjƒ0f pTkfbg ePkl5sf] nuQ} csf]{ dlxgfsf] kRrL; ut]leq ;DalGwt sfof{nodf

a'´fpg]„

kfrf}+ ;+zf]wgk"j{ lgDg Joj‚yf lyof]M

-s_ pTkfbg ePsf] cGtMz'Ns nfUg] j‚t'sf] ;DaGwdf ljefun] tf]s]adf]lhdsf] ljjƒ0f sfof{nodf

k7fpg]„

2�1

Page 282: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-3_ uf]bfddf ƒflvPsf] j‚t'sf] ljjƒ0f cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLaf6 k|dfl0ft uƒfO{ ;f] sf] lg‚;f ƒfVg]„

-@_ cGtMz'Ns nfUg] j‚t'sf] ;]jf k|bfg ug]{ Ohfhtkqjfnfsf] sfd tyf st{Jo b]xfo adf]lhd x'g]5 M–-s_ k|bfg uƒ]sf] ;]jfsf] aLhs ƒ ;f]sf] lx;fa b}lgs

?kdf ƒfVg],-v_��cGtMz'Ns nfUg] ;]jf k|bfg ug]{ sfddf k|of]u x'g]

cGtMz'Ns nfUg] j‚t'sf] vƒLb k|df0f jf vƒLb aLhs ;fydf ƒfVg]„

-u_ cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] dfu]sf avt v08 -s_ adf]lhdsf] sfuhft pknAw uƒfpg]],

-#_ cGtMz'Ns nfUg] j‚t'sf] k}7fƒL ug]{ Ohfhtkqjfnfsf] sfd tyf st{Jo b]xfo adf]lhd x'g]5 M–-s_ cGtMz'Ns nfUg] j‚t' k}7fƒL ulƒPsf] cj‚yfdf

cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒL;dIf vƒLb aLhs k]z ug'{ kg]{„

-v_ k|lttkqsf] dfWodaf6 cGtMz'Ns nfUg] j‚t' k}7fƒL ulƒPsf] cj‚yfdf j‚t'sf] ls6fgL ljjƒ0f, eG;fƒ k|of]hgsf] nflu j‚t' juL{sƒ0f zLif{s, k|To]s j‚t'sf] k|lt OsfO{ d"No ƒ klƒdf0f cGtMz'Ns clws[t;dIf k]z ug'{ kg]{„

-$_ Ohfhtkqjfnfn] k|fKt uƒ]sf] Ohfhtkq cfˆgf] sfƒf]jfƒ ‚yndf ;a}n] b]Vg] uƒL ƒfVg' kg]{5„

-%_��=== === === === ===

!* 5}6f}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{ lgDg Joj‚yf lyof]M

-v_ cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] dfu]sf avt v08 -s_ adf]lhdsf] sfuhft

pknAw uƒfpg]„

-u_ cGtMz'Ns nfUg] j‚t'sf] v/Lb k|df0f jf v/Lb aLhs ;fydf ƒfVg]„

!( 5}6f}+ ;+zf]wgåfƒf x6fOPsf]„ t];|f] ;+;f]wgåfƒf yk ulƒPsf] o; pkbkmfdf lgDg Joj‚yf lyof] M æo;

lgod adf]lhd k]z ug'{ kg]{ ljjƒ0f ƒkmfF6jfƒL k|To]s dlxgfsf] ;ft ut] leq cGtMz'Ns clws[t;dIf

k]z ug'{ kg]{5„Æ

2�2

Page 283: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

�0kl/R5]b %s=

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

!# s= clen]v /fVg' kg]{ M— -!_ Ohfhtkqjfnfn] P]g ƒ o; lgodfjnLsf] k|of]hgsf] lgldQ b]xfosf sfuhft ƒ ljjƒ0fsf] clen]v ƒfVg' kg]{5 M–

-s_ r'ƒf]6 pTkfbs Ohfhtkqjfnfn] cg';"rL– $, %, ^, &, *, ( ƒ (s adf]lhdsf vftf ƒ ltgsf] ljjƒ0f,

-v_ dlbƒf, l‚k|6, v'bf] ƒ ljoƒ pTkfbs Ohfhtkqjfnfn] cg';"rL – $, (s=, !), !! ƒ !@ adf]lhdsf vftf, kmfF6jfƒL ƒ ltgsf] ljjƒ0f,

-u_ cGtMz'Ns ljjƒ0f j'emfpg' kg]{ ;a} Ohfhtkqjfnfn] cg';"rL–$u ƒ $3 adf]lhdsf vƒLb tyf laqmL vftfx¿,

-3_ cfkm"n] hfƒL uƒ]sf tyf k|fKt uƒ]sf aLhsx¿,

-ª_ Jofkfƒ, n]vf, gub k|flKt ƒ e'QmfgL ;DaGwL clen]v,

-r_ cfkm"n] uƒ]sf] cfoft ƒ lgof{t;Fu ;DalGwt ;Dk"0f{ sfuhftx¿,

-5_ ljefun] tf]s]sf cGo sfuhftx¿„

-@_ pklgod -!_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg s'g} pBf]u jf vf; Joj;fosf] nflu yk clen]vx¿ ƒfVg'kg]{ uƒL ljefun] tf]Sg ;Sg]5„

@) gjf}+ ;+zf]wgåfƒf yk ulƒPsf]„

2��

Page 284: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_ Ohfhtkqjfnfn] o; lgod adf]lhd ƒfVg' kg]{ clen]vx¿ ljefusf] cg'dlt lnO{ sDKo"6ƒ jf To‚t} cGo oflGqs k|0ffnLdf ljefun] t]flslbP adf]lhdsf] tlƒsf ckgfO{ ƒfVg ;Sg]5„

-$_ o; lgod adf]lhd Ohfhtkqjfnfn] ƒfv]sf] clen]v cGtMz'Ns clws[tn] sfƒf]afƒ ;do jf sfof{no ;dodf h'g;'s} avt x]g{ ;Sg]5„

-%_ pklgod -$_ adf]lhd cGtMz'Ns clws[tn] clen]v hfFr ug]{ l;nl;nfdf dfu uƒ]sf sfuhft ƒ ljjƒ0f pknAw uƒfpg' ƒ cfjZos ;xof]usf nflu sd{rfƒLsf] Joj‚yf ug'{ Ohfhtkqjfnfsf] st{Ao x'g]5„

!#v= vftf k|dfl0ft ;DaGwL Joj:yf M P]gsf] bkmf !)v= sf] pkbkmf -@_ adf]lhdsf vftfx¿ sfƒf]jfƒ z'? ug'{ k"j{ cGtMz'Ns clws[taf6 k|dfl0ft uƒfpg' kg]{5„

!#u= Ohfhtkqjfnfn] cGtMz'Ns ljj/0f k]z ug'{ kg]{ M cGtMz'Ns p7fO{ a'emfpg' kg]{ bfloTj ePsf Ohfhtkqjfnfn] ljqmd ;+jt† cg';fƒsf] Ps dlxgfsf] cGtMz'Nssf] ljjƒ0f ;f] dlxgf ;dfKt ePsf] ldltn] @% lbgleq cg';"rL – $ª= adf]lhdsf] 9fFrfdf ;DalGwt cGtMz'Ns clws[t;dIf k]z ug'{ kg]{5„

!#3= cGtMz'Ns ljj/0f k]z ug{ nufpg ;lsg] M s'g} Ohfhtkqjfnfsf] d[To" ePdf jf lghn] cGtMz'Ns ljjƒ0f k]z ug{ zfƒLlƒs jf dfgl;s ?kdf c;dy{ ePdf lghsf] d[To' ePsf] jf lgh zfƒLlƒs jf dfgl;s ?kdf c;dy{ ePsf] cl3Nnf] lbg;Ddsf] cjlw;Dd lghn] cGtMz'NshGo sfƒf]afƒ uƒ]sf] dfgL cGtMz'Ns clws[tn] ;f] dlxgfsf] cGtMz'Ns ljjƒ0f lghsf] xsjfnf jf sfg"g adf]lhdsf] k|ltlglwnfO{ k]z ug{ nufpg ;Sg]5„

2��

Page 285: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

!#ª=��cGtMz'Ns lkmtf{ ;DaGwL Joj:yf M -!_ P]gsf] bkmf #v= sf] pkbkmf -%_ adf]lhd cGtMz'Ns lkmtf{ kfpg cfGtlƒs ƒfh‚j ljefun] tf]s]sf] 9fFrfdf sƒ clws[t;dIf bƒvf‚t k]z ug'{ kg]{5„

-@_ pklgod -!_ adf]lhd k]z x'g] bƒvf‚t;fy lgof{t k|dfl0ft x'g] ljefun] tf]s]adf]lhdsf sfuhft k]z ug{' kg{]5„

-#_ P]gsf] bkmf #v= sf] pkbkmf -^_ adf]lhd lkmtf{ ulƒg] cGtMz'Ns ƒsd aL; xhfƒ ?k}ofFFeGbf a9L ePdf ;DalGwt JolQmsf] a}+s vftfdf hDdf x'g] uƒL r]s dfkm{t e'QmfgL ug{' kg{]5„

kl/R5]b–^

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

!$= r'/f]6sf] pTkfbg tyf laqmL ljt/0f M– r'ƒf]6 pTkfbg ug]{ Ohfhtkqjfnfn] b]xfo adf]lhdsf] sfo{ug'{ kg]{5 M–

-s_ sRrf / sf]/f ;"tL{sf] lx;fa /fVg' kg]{ M r'ƒf]6 agfpgsf] lgldQ k|lti7fgdf lemsfOPsf] ;a} k|sfƒsf] ‚jb]zL ƒ ljb]zL ;"tL{sf] lx;fa tyf ljjƒ0f cg';"rL–% adf]lhdsf] 9fFrfdf ƒfvL k|lti7fgdf vl6Psf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLaf6 k|dfl0ft uƒfO{ ƒfVg' kg]{„

-v_ ;"tL{ vktsf] lx;fa /fVg] M r'ƒf]6 agfpgnfO{ k|of]u ulƒPsf] ;"tL{sf] lx;fa cg';"rL–^ adf]lhdsf] 9fFrfdf ƒfvL k|lti7fgdf vl6Psf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLaf6 k|To]s lbg hFrfO{ k|dfl0ft uƒfO{ ƒfVg' kg]{„

@! ldlt==@)&@.)#.@( sf] kGwf}++ ;+zf]wgåfƒf yk ulƒPsf]„

2��

Page 286: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-u_ r'ƒf]6df ;"tL{sf] cg'kft v'nfpg] M ljleGg k|sfƒsf] r'ƒf]6 agfpg k|of]u ulƒg] ‚jb]zL ƒ ljb]zL ;"tL{sf] cg'kft v'nfO{ ljefuaf6 ‚jLs[lt lnO{ ƒfVg' kg]{„

-3_ tofƒL r'ƒf]6 j§f aGbL ug]{ M laqmLof]Uo tofƒL r'ƒf]6nfO{ ƒfd|f];Fu hfFra'em uƒL j§fdf xfnL aGb ug]{ tyf uf]bfdaf6 laqmLsf] nflu lgsflnPsf] r'ƒf]6 ��cGtMz'Ns clws[tsf] ‚jLs[lt a]uƒ sfƒvfgfdf k'gM Nofpg gx'g]„

-ª_ r'ƒf]6sf j§fx¿ KoflsË ug]{ M tofƒL r'ƒf]6sf j§fx¿nfO{ 7"nf] sfuhdf aGb uƒL b}lgs aGb ulƒPsf] r'ƒf]6sf] j§f ;+Vof, l;nl;n]jfƒ gDaƒ ƒ aGb ulƒPsf] ldlt;d]t ‚ki6 b]lvg] uƒL cg';"rL–& adf]lhdsf] 9fFrfdf pNn]v ug]{ tyf uf]bfddf ƒflvPsf] r'ƒf]6sf] lx;fa cg';"rL–* adf]lhdsf] 9fFrfdf ƒfVg' kg]{„

-r_ uf]bfdaf6 r'ƒf]6 lgsfNg] tlƒsf M r'ƒf]6 laqmL ug{sf] lgldQ uf]bfdaf6 aflxƒ lgsfNgnfO{ cg';"rL–( adf]lhdsf] 9fFrfdf kmfƒfd eƒL cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒL ;dIf k]z ug]{ tyf lghx¿af6 hfFrL lgisf;g ug]{ Ohfht k|fKt ePkl5 ;f]sf] ljjƒ0f eƒL ƒfVg]„

!$s=��ljefun] r'/f]6 / la8Lsf] k|ltnAwL b/ tf]Sg ;Sg] M -!_ o; lgodfjnLdf cGoq h'g;'s} s'ƒf n]lvPsf] eP tfklg r'ƒf]6 ƒ la8Lsf] pTkfbgsf] k|ltnAwL bƒ ljefun] tf]Sg ;Sg]5„

-@_ pklgod -!_ adf]lhd ljefun] k|ltnAwL bƒ gtf]s]sf] cj‚yfdf r'ƒf]6 ƒ la8L pTkfbg ug]{ Ohfhtkqjfnfn] k]z uƒ]sf] k|ltnAwL bƒ pkƒ hfFra'em uƒL To‚tf] k|ltnAwL bƒnfO{ ljefun] dfGotf lbg ;Sg]5„Æ

@@ P3fƒf}+ ;+zf]wgåfƒf sfof{nosf] ;§f cGtMz'Ns clws[t ulƒPsf]„

@# gjf}+ ;+zf]wgåfƒf yk ulƒPsf]„

2��

Page 287: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

!%=�� la+8Lsf] pTkfbg tyf laqmL ljt/0fM -!_ la8L pTkfbg ug]{ Ohfhtkqjfnfn] ;f] la8L pTkfbg ug{sf] nflu vkt ePsf] sRrf ;"lt{sf] lx;fa ƒfvL la8Lsf] pTkfbg tyf laqmL ljtƒ0f ug'{ kg]{5„

-@_ pklgod -!_ adf]lhd la8Lsf] pTkfbg uƒL laqmL ug'{ k"j{ cg";"rL –( adf]lhdsf] lgisfzg dfu kmfƒfd cGtMz'Ns clws[t jf lghn] tf]s]sf] sd{rfƒLaf6 ‚jLs[t uƒfPƒ dfq lgisfzg ug'{ kg]{5„Æ

kl/R5]b–&

dlb/f ;DaGwL ljz]if Joj:yf

!^= dlb/f pTkfbg M– -!_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] k]6]G6 l‚6n Knf06af6 pTkflbt l‚k|6sf] ld>0f -An]l08Ë_ af6 dfq dlbƒf pTkfbg ug'{ kg]{5„

��-@_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] ljoƒ, jfOg tyf @$ gjf}+ ;+zf]wgåfƒf ;+zf]wg ulƒPsf]„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M

bf]>f] ;+zf]wgåfƒf ;+zf]lwt„ !%= laF8Lsf] pTkfbg tyf laqmL ljtƒ0f M laF8L pTkfbg ug]{ Ohfhtkqjfnfn]

Aof08 ƒf]n jfkt k|ltxhfƒ

laF8Lsf] nflu cGtMz'Ns jfktsf] ƒsd -o;k"j{ ærfnL; ?k}ofFFÆ eGg] zAbx¿ lyP_„ ltƒL sfof{noaf6

v/Lb ug'{ kg]{5„ laF8L pTkfbg ug]{Ohfhtkqjfnfn] ;f]xL Aof08ƒf]n k|of]u uƒL laF8L pTkfbg tyf

laqmL ug'{ kg]{5„ laF8L pTkfbg ug{sf nflu nfu]sf] sRrf ;"tL{sf] lx;faƒfVg] st{Jo laF8L pTkfbg

ug]{ Ohfhtkqjfnfsf] x'g]5„@% ========cf}+ ;+zf]wgåfƒf;+zf]lwt„

o; cl3 gjf}+ ;+zf]wgåfƒf ;+zf]lwt Joj‚yf lgDgfg';fƒ lyof] M -@_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg uƒ]sf !%, @%, #), $) ƒ %) o"=kL=

zlQmsf] dlbƒfnfO{ laefun] tf]s]adf]lhd af]tnaGbL ug{' kg{]5„5}6f}+ ;+zf]wgåfƒf ;+zf]lwt Joj‚yf lgDg lyof]M

-@_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg uƒ]sf 15 -kfrf}+ åfƒf yk ePsf]_, @%, #) ƒ $) o"=kL= zlQmsf] dlbƒfnfO{ ljefun] tf]s]adf]lhd af]tnaGbL ug'{ kg]{5„

kfFrf} ;+zf]wgdf lgDg Joj‚yf lyof]M-#_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg uƒ]s]f %) ƒ &) o"=kL= zlQmsf] dlbƒfnfO{

%)) ƒ #)) ldnLln6ƒsf] k]6af]tndf dfq laqmL ug'{kg]{5„

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Page 288: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

!%, @%, #), $), %) ƒ &) o"=kL= zlQmsf dlbƒf laefun] tf]s]adf]lhdsf] klƒdf0fdf af]tnaGbL uƒL pTkfbg ug{' kg{]5„

��-#_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg uƒ]sf] &) o"=kL= zlQmsf] dlbƒfnfO{ #)) ldln ln6ƒsf] k]6 af]tn jf ljefun] tf]s]adf]lhd af]tnaGbLdf dfq laqmL ug'{ kg]{5„

!&= sRrf kbfy{sf] ;+/If0f M– dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] df]nfl;;, l‚k|6 nufotsf sRrf kbfy{sf] plrt ;+ƒIf0fsf] k|aGw ug'{ kg]{5„ To‚tf sRrf kbfy{sf] plrt ;+ƒIf0fsf] k|aGw guƒL xfgL gf]S;fgL ePdf ;f] jfkt To‚tf] Ohfhtkqjfnfn] pTkfbg ug]{ dlbƒf tkm{sf] pRrtd bƒaGbL cg';fƒ nfUg] ƒfh‚j ;f] Ohfhtkqjfnfaf6 c;'npkƒ uƒL lng' kg]{5„

!*=��Aofr / l;nl;n]jf/ gDa/ c+lst ug'{kg]{ M– -!_ dlbƒfsf] pTkfbg k|lqmof ;dfKt ePkl5 To‚tf] dlbƒf ƒflvPsf] k|To]s af]tndf Aofr gDaƒ, l;nl;n]jfƒ gDaƒ, pTkfbg ldlt, pTkfbg ug]{ Ohfhtkqjfnfsf] gfd, 6]«8dfs{ ƒ zlQm n]lvPsf] n]jn c+lst uƒL uf]bfddf k7fpg' kg]{5„

-@_ pklgod -!_ adf]lhd uf]bfddf k7fpFbf cg';"rL–(s adf]lhdsf] 9fFrfdf Aofr lgoGq0f vftf k|dfl0ft uƒL ƒfVg' kg]{5„

kfFrf}+ ;+zf]wgk"j{ lgDg Joj‚yf lyof]M-#_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] cfFkm"n] pTkfbg uƒ]sf] ^% o"=kL= zlQmsf] dlbƒfnfO{

#)), !))) ƒ !%)) ldnLln6ƒsf] k]6af]tndf dfq af]tnaGbL ug'{ kg]{5„

@^ gjf}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{ lgDg Joj‚yf lyof]M

dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg uƒ]s]f %) o"=kL= zlQmsf] dlbƒfnfO{ #))

ldnLln6ƒsf] k]6af]tndfq laqmL ug'{kg]{5„

@& ;ftf}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{ lgDg Joj‚yf lyof]M

!*= Jofr ƒ l;nl;n]jfƒ gDaƒ c+lst ug'{ kg]{M dlbƒfsf] pTkfbg k|lqmof ;dfKt ePkl5 To‚tf] dlbƒf

ƒflvPsf] k|To]s af]tndf JofrgDaƒ, l;nl;n]jfƒ gDaƒ, pTkfbg ug]{ Ohfhtkqjfnfsf] gfd,

6]«8dfs{ ƒ zlQm n]lvPsf] n]jn c+lst uƒL uf]bfddf k7fpg' kg]{5„

2��

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!(= jf; ;DaGwL /]s8{ /fVg] M– -!_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] jf; agfpgsf] nflu kmd]{G6]zg ubf{ k|of]u uƒ]sf] sRrf kbfy{, kfgLsf] dfqf;d]t pNn]v uƒL ;f]sf] ljjƒ0f ‚ki6 b]lvg] uƒL nut ƒfVg' kg]{5„

-@_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] l8li6n]zg -r'xfg_ sf] nflu tofƒ ePsf] jf; l8li6n]zg Knf06df xfNg' cufj} l8li6n ug]{ jf;sf] klƒdf0f ƒ e]6 g+= sf] nut ƒfvL ;f]sf] hfgsfƒL cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLnfO{ lbg' kg]{5„

@)= Ohfht j]u/ l8i6Ln/L jf a|'c/Lleq k|j]z ug{ gkfpg] M– l8i6LnƒL jf a'|cƒLleq dlbƒf agfpg] jf dlbƒf ƒfv]sf] 7fpFlgƒ l8i6LnƒL ƒ a'|cƒLsf] sfdbfƒafx]s a];ƒf]sfƒjfnf cGo s'g} klg JolQm cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLsf] Ohfht a]uƒ k|j]z ug{ kfpg] 5}g„

@!= lg/LIf0f k'l:tsf /fVg' kg]{ M— dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] l8i6LnƒL jf a'|cƒLdf ljefun] tf]s]adf]lhdsf] Pp6f lgƒLIf0f k'l‚tsf ƒfVg' kg]{5„ cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] l8i6LnƒL jf a'|cƒL lgƒLIf0f ubf{ lgƒLIf0f ldlt, ;do ƒ dlbƒf pTkfbg k|lqmofdf ;DaGwdf b]v]sf] q'6L ;DaGwL ;a} s'ƒf ;f] k'l‚tsfdf n]Vg' kg]{5„

@@= dlb/fsf] lx;fa /fVg] M– -!_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] jf;af6 r'xfg ePsf] dlbƒfsf] klƒdf0f ƒ To;sf] zlQm ;d]t v'nfO{ cg';"rL–!) ƒ dlbƒf laqmL ƒ ;f]af6 k|fKt x'g] cGtMz'Nssf] kmfF6jfƒL cg';"rL–!! adf]lhdsf] 9fFrfdf ljjƒ0f tofƒ uƒL ƒfVg' kg]{5„

-@_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] dlbƒf agfpg k|of]u uƒ]sf] cGg ƒ kmnkm"nsf] lx;fa ƒfvL To;af6 s] slt dlbƒf

2��

Page 290: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

pTkfbg eof] ;f]sf] ljjƒ0f eƒL cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLaf6 k|dfl0ft uƒfO{ ƒfVg' kg]{5„

-#_��=== === === === === === === === === ===

@#=��df}Hbft sdLsf] ldGxfM– -!_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] cfk"m;Fu ƒx]sf] dlbƒfsf] df}Hbftdf jfikLsƒ0f, b'jf}{wLsƒ0f, r'xfj6 jf af]tndf dlbƒf ebf{sf] sfƒ0faf6 �0Ps k|ltzt ��;Dd sdL x'g cfPdf dfl;s ljjƒ0fdf pNn]v uƒL ldGxfsf] nflu cGtMz'Ns clws[t;dIf k]z ug'{ kg]{5„

-@_ pklgod -!_ adf]lhd k]z ePsf] ljjƒ0f cGtMz'Ns clws[tn] �� tL; lbgleq hfFr uƒL ��ldgfxfsf] sfƒjfxL ug'{kg]{5„ ;f] cjlw leq lg0f{o guƒ]df k]z ePs} hlt{ dfGo x'g]5„

-#_ pklgod -@_ adf]lhd hfFr ubf{ df}Hbft sdL ePsf] dgfl;a dflkmssf] sfƒ0f ePdf cfwfƒ ‚ki6 v'nfO{ cGtMz'Ns clws[tn] ��Ps k|ltzt;Dd df}Hbft sdL ldGxf lbg ;Sg]5„

@* 5}6f}+ ;+zf]wgåfƒf l´lsPsf]„ bf]>f] ;+zf]wgåfƒf yk ePsf] o; pkbkmfdf lgDg Joj‚yf lyof]M dlbƒf

pTkfbg ug]{ Ohfhtkqjfnfn]dlbƒf pTkfbg k|lqmofdf ƒx]sf] jf;, l‚k|6, dlbƒf ;d]t ;Dk"0f{ tƒn

kbfy{x¿ Ps k|s[ofaf6 csf]{ k|s[ofsf] nflu Psaf6 csf]{ efF8fdf n}hfFbf jf af]tnjGbL ubf{ ljefu

jf cfGtlƒs ƒfh‚j sfof{noaf6 l;naGbL ulƒPsf] ˆnf]ld6ƒ ;lxtsf] ‚yfoL ?kdf hl8t kfOkaf6dfq

ug]{ uƒL ljefun] tf]Sg ;Sg]5„

@( bf]>f] ;+zf]wgåfƒf yk„ o;k"j{ lgDg Joj‚yf lyof]M

@#= df}Hbft sdLsf] ldGxfM

-!_ dlbƒf pTkfbg ug]{ Ohfhtkqjfnfn] sDtLdf jif{df Psk6s cfk"m;Fu ƒx]sf] df}Hbft cGtMz'Ns

clws[t jf lghn] v6fPsf]sd{rfƒLaf6 hfFr uƒfpg' kg]{5„ jfikLsƒ0f, b'jf}{lwsƒ0f, r'xfj6 jf

af]tndf dlbƒf ebf{ dlbƒfsf] df}Hbftdf sdL x'g cfPdfTo‚tf] df}Hbft sdL x'gfsf] sfƒ0f ;d]t

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

dfkm{t ljefu ;dIf l;kmflƒz ug'{kg]{5„

-@_ pklgod -!_ adf]lhd df}Hbft s§Lsf] ldGxfsf] nflu k|fKt ePsf] l;kmflƒzsf] cfwfƒdf ljefun]

ldGxf lbg ;Sg]5„

#) ========cf}+ ;+zf]wgn] yk uƒ]sf]„

#! ldlt @)&#.)@.!% sf] ;f]x|f}+ ;+zf]wgn] ;+zf]wg uƒ]]sf] o; eGbf cuf8L ;Ddsf] 7fpdf eGbf a9Ln]

eGg] zAb ƒx]sf] lyof]„

#@ ldlt @)&#.)@.!% sf] ;f]xf} ;+zf]wgn] ;+zf]wg uƒ]sf] o; eGbf cuf8L kGw| lbg eGg] lyof]„

## ldlt @)&#.)@.!% sf] ;f]xf} ;+zf]wgn] yk uƒ]sf]„

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

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Page 291: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-$_��=== === === === === === === === === ===

-$s_��== === === === === === === === === === ===

-%_��=== === === === === === === === === ===

@#s=��ljo/ df}Hbft sdLsf] ldGxf M -!_ ljoƒ pTkfbg ug]{ Ohfhtkqjfnfn] tofƒL ljoƒ clGtd ?kdf af]tn aGbL ubf{ k†mnf]ld6ƒn] b]vfPsf] klƒdf0f eGbf af]tn aGbL ePkl5sf] af]tn sfp06ƒn] b]vfPsf] klƒdf0fsf] df}Hbft sdL ƒ kfZrƒƒfOh]zg, Kofs]lhË tyf uf]bfddf e08fƒ0f ubf{ 6'6km'6 jf lau|]ƒ af]tndf k|of]u x'g g;Sg] cj‚yfsf qmfpgss{sf] df}Hbft sdLsf] ljjƒ0f ljefun] tf]s]sf] 9fFrfdf dfl;s ?kdf pNn]v uƒL ldGxfsf nflu cGtMz'Ns clws[t;dIf k]z ug'{ kg]{5„

#% 5}6f}+ ;+zf]wgåfƒf l´lsPsf]„ o;k"j{ d"n lgodfjnLsf] of] Joj‚yf lgDgfg';fƒ lyof]M æpklgod -#_

adf]lhd tf]lsPsf] ;Ldf eGbf a9L ldGxf lbg' kg]{ b]lvPdf ;f] ldGxfsf] nflu cGtMz'Ns clws[tn] o‚tf]

df}Hbft sdL x'gfsf] sfƒ0f ;d]t vf]nL ljefudf l;kmflƒz ug'{kg]{5„Æ

#^ ;ftf}+ ;+zf]wgåfƒf l´lsPsf]„ kfFrf}+ ;+zf]wgåfƒf yk ePsf] o;df lgDg Joj‚yf lyof]M ;+at @)%(

;fn cffiff9 d;fGt eGbf klxn]sf] ldGxf x'g afFsL hlt{sf] ;DaGwdf !=% k|ltzt ;Ddsf] hlt{nfO{ 5'6

lbO ;f] eGbf a9Lsf] hlt{df tTsfn k|rlnt cGtMz'Ns bƒaGbLsf] !) k|ltzt cGtMz'Ns @)^@ ;fn

r}q dlxgf leqdf bflvnf uƒ]df 5'6 x'g]5„

#& ;ftf}+ ;+zf]wgåfƒf l´lsPsf]„ l´lsPsf] Joj‚yf lgDgfg';fƒ lyof]M -%_ pklgod -$_ adf]lhd l;kmflƒz

eO{ cfPsf] k|ltj]bgdf ;DjlGwt ljifosf] ljz]if1sf] k|ltj]bg lnO{ dgfl;j sfƒ0f ePdf ljefun] ldGxf

ug{ ;Sg]5„

#* gjf}+ ;+zf]wgåfƒf yk ulƒPsf]„ bf]>f] ;+zf]wgåfƒf yk ePsf] Joj‚yf lgDgfg';fƒ lyof]M

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

af]tndf k|of]u ug]{ qmfpg ss{ ljoƒ ebf{ 6'6km'6 jf lau|]ƒ af]tndf k|of]u x'g g;Sg] cj‚yf

ePdf dfl;s ljjƒ0fdf pNn]v uƒL ldGxfsf] nflu cGtMz'Ns clws[t;dIf k]z ug'{ kg]{5„

-@_ pklgod -!_ adf]lhd k]z ePsf] ljjƒ0f cGtMz'Ns clws[tn] kGw| lbgleq hfFr ug'{ kg]{5„

To;ƒL hfFr ubf{ qmfpg ss{sf] df}Hbftdf sdL ePsf] dgfl;a dflkmssf] sfƒ0f ePdf

cfwfƒ ‚ki6 v'nfO{ vr{ ePsf] qmfpg ss{sf] a9Ldf rfƒ k|ltzt;Dd ldGxf lbg ;Sg]5„

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

clws[tn] To‚tf] df}Hbft sdL x'gfsf] sfƒ0f ;d]t vf]nL ljefudf l;kmflƒz ug'{ kg]{5„

-$_ pklgod -#_ adf]lhd l;kmflƒz eO{ cfPsf] k|ltj]bgdf dgfl;a sfƒ0f ePdf ljefun] df}Hbft

sdL ldGxf ug{ ;Sg]5„

2�1

Page 292: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ pklgod -!_ adf]lhd k]z ePsf] ljjƒ0f cGtMz'Ns clws[tn] ��tL; lbgleq hfFr ug'{ kg]{5„ To;ƒL hfFr ubf{ k†mnf]ld6ƒn] b]vfPsf] klƒdf0f eGbf af]tn aGbL ePkl5sf] af]tn sfp06ƒn] b]vfPsf] klƒdf0fsf] df}Hbft sdL ePdf a9Ldf !=% k|ltzt;Dd ƒ kfZrƒƒfOh]zg, Kofs]lhË tyf uf]bfddf e08fƒ0f ubf{ 6'6km'6 jf lau|]sf] ljoƒsf] ef}lts kƒLIf0f uƒL a9Ldf b'O{ k|ltzt;Dd df}Hbft sdLsf] ldGxf lbg ;Sg]5„Æ

:ki6Ls/0fM�0 ====

kl/R5]b–*

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

@$= ;'/lIft ;fy /fVg' kg]{ M– lrgL tyf vfF8;fƒL ldnn] cfFkm"n] pTkfbg uƒ]sf] df]nfl;; ;~ro ubf{ kfgL gk‚g] uƒL ;+ƒIf0fsf] plrt k|aGw uƒL ;f]sf] laqmL sfof{nosf] l;kmflƒzdf ug'{ kg]{5„ To;ƒL pko'Qm ;+ƒIf0fsf] Joj‚yf guƒL xfgL gf]S;fgL ePdf To‚tf df]nfl;;df nfUg] cGtMz'Ns ldGxf lbOg] 5}g„

@%= pTkfbg / laqmLsf] lx;fa /fVg' kg]{ M– lrgL jf vfF8;fƒL ldnn] ;Vvƒ jf v'bf] -df]nfl;;_ pTkfbg uƒ]kl5 b}lgs ?kdf ePsf] To‚tf] pTkfbgsf] laqmLsf] lx;fa cg';"rL–!@ adf]lhdsf]

#( ldlt @)&#.)@.!% sf] ;f]xf}+ ;+zf]wgn] ;+zf]wg uƒ]sf] o; eGbf cuf8L kGw| lbg lyof]„

$) P3fƒf}+ ;+zf]wgn] lems]sf]„ lemlsg' cl3 lgDg Joj‚yf lyof] M

o; bkmfsf] k|of]hgsf] nflu ,–

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

-v_ Pn=kL=Uofng eGgfn] k|lt Uofngdf %&=)^ k|ltzt ‚jR5 l‚k|6sf] dfqf ePsf] ;Demg' k5{„

-u_ cf]=kL=eGgfn] n08g k|'kmeGbf a9L zlStsf] ƒS;L ;Demg' k5{„

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

2�2

Page 293: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

9fFrfdf cBfjlws uƒL dfl;s ?kdf sfof{nodf k|ltj]bg k]z ug'{ kg]{5„

@%s=��l:k|6 tyf Oyfgf]nnfO{ cGo k|of]udf Nofpg] M– -!_ Ohfhtkqjfnfn] l‚k|6nfO{ cGo k|of]udf Nofpg] p2]Zon] l8g]r8{ l‚k|6 agfpFbf ;DalGwt cfGtlƒs ƒfh‚j sfof{noaf6 ‚jLs[lt lnO{ ƒ]lS6kmfO8 jf x]8†; l‚k|6df kfOlƒl8g jf sf]lrl;g jf ldyfon cNsf]xn cfotgsf] lx;faaf6 slDtdf )=)@ k|ltzt ld>0f uƒL l8g]r8{ l‚k|6 agfpg' kg]{5„ o‚tf] ld>0f ubf{ cfjZostfg';fƒ ƒËLg ug'{kg]{ uƒL ljefun] OhfhtkqjfnfnfO{ lgb]{zg lbg ;Sg]5„ cfGtlƒs ƒfh‚j sfof{non] ƒ]lS6kmfO8 l‚k|6af6 l8g]r8{ l‚k|6 agfpg] ‚jLs[lt lbFbf ƒ]lS6kmfO8 l‚k|6af6 cfpg] cGtMz'Ns g36†g] uƒL dfq ‚jLs[lt lbg' kg]{5„

-@_ Ohfhtkqjfnfn] k]6«f]ndf ;ld>0f ug]{ k|of]hgsf] nflu pTkfbg uƒ]sf] PgxfO8«; Oyfgf]n g]kfn cfon lgud jf g]kfn ;ƒsfƒaf6 ‚jLs[lt k|fKt lgsfonfO{ dfq laqmL ug'{ kg]{5„ o‚tf] j‚t' laqmLsf] nflu k|lti7fgaf6 lgisf;g ubf{ cfGtlƒs ƒfh‚j sfof{noaf6 ‚jLs[lt lng' kg]{5 . cfGtlƒs ƒfh‚j sfof{non] o‚tf] ‚jLs[lt lbFbf To‚tf] j‚t'df sDtLdf b'O{ k|ltzt k]6«f]n ld>0f ug'{ kg]{ uƒL lgisf;g ug{ ‚jLs[lt lbg' kg]{5„

-#_��df]nf;];, ƒ]lS6kmfO{8 l‚k|6, O=Pg=P, dfN6 l‚k|6 nufotsf dlbƒfsf sRrf kbfy{ tyf l8g]r8{ l‚k|6sf] k}7fƒL, pTkfbg tyf las|L ljtƒ0fsf nflu ljefun] k|s[of tf]ls lgoGq0f ug{ ;Sg]5„

$! bf];|f] ;+zf]wgn] yk uƒ]sf]„

$@ gjf}+ ;+zf]wgn] yk uƒ]sf]„

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Page 294: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

kl/R5]b–(

ljljw

@^= df}Hbft hfFRg ;Sg] M– Ohfhtkqjfnfn] cGtMz'Ns nfUg] j‚t' ;DaGwL sRrf kbfy{ cw{ tofƒL kbfy{ jf j‚t' tyf tofƒL kbfy{ jf j‚t'sf] df}Hbft hfFr ug{sf nflu sfof{non] s'g} klg ;dodf sd{rfƒL v6fpg ;Sg]5„ To‚tf] sd{rfƒLnfO{ df}Hbft hfFr ug{ lbg' Ohfhtkqjfnfsf] st{Jo x'g]5„ To;ƒL hfFr ulƒPsf] ljjƒ0fsf] k|ltj]bg sfof{non] ljefudf k]z ug'{ kg]{5„

@&= Ohfhtkqjfnfn] b'3{6gfsf] ;"rgf lbg' kg]{ M– Ohfhtkqjfnfn] pTkfbg ‚yndf s'g} lsl;dsf] b'3{6gf ePdf ;f] s'ƒfsf] ;"rgf oyfzL3| ;DalGwt cGtMz'Ns clws[t jf ljefunfO{ lbg'kg]{5„ ;f] adf]lhdsf] ;"rgf glbPdf To‚tf] b'3{6gfaf6 g]kfn ;ƒsfƒnfO{ x'g uPsf] cGtMz'Ns ;DaGwL xfgL gf]S;fgL Ohfhtkqjfnfn] g} Joxf]g'{ kg]{5„

��tƒ Ohfhtkqjfnfn] cGtMz'Ns nfUg] j‚t' jf kbfy{ Ps ‚yfgaf6 csf]{ ‚yfgdf 9'jfgLubf{ b'3{6gf e} To‚tf] j‚t' jf kbfy{ gf]S;fgL ePsf] cj‚yfdf ;f] j‚t'sf] jLdf uƒfPsf] ƒx]5 ƒ ;f]sf] Ifltk"lt{ k|fKt ePsf] ƒx]5 eg] ;f] Ifltk"lt{ k|fKt ePsf] xb;Dd g]kfn ;ƒsfƒnfO{ x'g uPsf] cGtMz'Ns ;DaGwL xfgL gf]S;fgL Ohfhtkqjfnfn] Joxf]g'{ kg]{5}g„

@*= k|lti7fg aGb ubf{ ;"rgf lbg' kg]{ M– -!_ s'g} k|lti7fg s'g} klg sfƒ0fn] aGb ug'{ kƒ]df To‚sf] sfƒ0f k|i6 v'nfO{ To;ƒL aGb ug'{eGbf tLg lbg cufj} ;DalGwt cGtMz'Ns clws[t ƒ ljefunfO{ lnlvt?kdf hfgsfƒL uƒfpg' kg]{5„

$# ;ftf}+ ;+zf]wgn] yk uƒ]sf]„

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Page 295: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��tƒ O{+6f pBf]usf] xsdf of] Joj‚yf nfu" x'g] 5}g„

-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt ePdf ljefun] cfjZos ;Dem]df ;f] k|lti7fg rfn' ƒfVg ;DalGwt JolQmnfO{ cfb]z lbg ;Sg]5„

@(=��d"No v'nfpg' kg]{ M– -!_ dlbƒf, ljoƒ, r'ƒf]6 ;"tL{, v}gL, u'6†vf, lgsf]l6go'Qm jf lgsf]l6gƒlxt kfgd;nf tyf o‚t} cGo ;"tL{hGo kbfy{x¿ pTkfbg ug]{ tyf k}7fƒL ug{] Ohfhtkqjfnfn] ljtƒs, yf]s tyf v'b|f laqm]tfnfO{ laqmL ug]{ d"No ;fj{hlgs uƒL cfkm"n] pTkfbg uƒ]sf] j‚t'df clwstd v'b|f d"No c+lst ug'{kg]{5„

-@_ pklgod -!_ adf]lhdsf] Ohfhtkqjfnfn] cfsfƒ ƒ u'0f‚tƒ klƒjt{g ug'{ kƒ]df jf gofF a|f08 pTkfbg ug'{ kƒ]df ljefusf] k"j{ ‚jLs[lt lng'kg]{ ƒ gofF a|f08sf] pTkfbg ug'{ cl3 afFsL jSof}tf ƒfh‚j r'Qmf uƒ]sf] x'g' kg]{5„

@(s=��;]jf laqmL ubf{ aLhs hf/L ug{' kg]{ M– P]gsf] bkmf # sf] pk bkmf -!_ adf]lhdsf] ;]jf laqmL ubf{ cg';"rL !# adf]lhdsf] 9fFrfsf] aLhs hfƒL ug'{ kg]{5„

æ@(v=��cGtMz'Ns l6s6sf] k|of]u M— -!_ g]kfn leq pTkfbg tyf k}7fƒL x'g] ljefun] tf]s]sf cGtMz'NshGo a‚t'df ljefun] tf]s]sf] 9fFrfsf cGtMz'Ns l6s6 k|of]u ug{' kg{]5„

$$ 5}7f}++ ;+zf]wgn] yk uƒ]sf]„

$% 5}6f}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{ lgDg Joj‚yf lyof]M

@(= d"No v'nfpg' kg]{M Ohfhtkqjfnfn] klƒdf0fut bƒ nfu]sf cGtMz'Ns nfUg] j‚t'sf] pTkfbgsf]

sfƒvfgf d"No ‚jLs[t uƒfpg' kg]{5}g„

tƒ Ohfhtkqjfnfn] cfˆgf] ljtƒs, yf]s tyf v'b|f laqm]tfnfO{ laqmL ug]{ d"No ;fj{hlgs ug'{sf]

;fy} clwstd v'b|f d"Nosf] ;d]tcfkm"n] pTkfbg uƒ]sf] j‚t'df c+lst ug'{kg]{5„ cfsfƒ ƒ

u'0f‚tƒ klƒjt{g ug'{ kƒ]df jf gofF a|f08 pTkfbg ug'{ kƒ]df ljefusf] k"j{‚jLs[lt lng'kg]{5„

o‚tf gofF a|f08 pTkfbg ug'{ cl3 ;a} ƒfh‚j r'Qmf uƒ]sf] x'g' kg]{5„

$^ kf+rf} + ;+zf]wgn] yk uƒ]sf]„

$& ;+zf]wgn] yk uƒ]sf]„

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Page 296: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ pklgod -!_ jdf]lhd k|of]u ug{] l6s6 ljefun] tf]s]sf] k|lqmof adf]lhd 6fF; ug{' kg{]5„Æ

#)=��cGtMz'Ns l6s6 b:t'/ nfUg] M– -!_��g]kfn leq pTkfbg tyf k}7fƒL x'g] dlbƒf jf ;"lt{hGo kbfy{ pTkfbg jf k}7fƒL uƒL e08fƒ0f ubf{sf jvt cGtMz'Ns l6s6 6fF; ug{' kg{]5„

-@_�0pklgod -!_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg ljoƒ pTkfbg ug]{ k|lti7fgn] tofƒL ljoƒ clGtd ?kdf af]tnaGbL ubf{ ljefu jf sfof{noaf6 l;naGbL ulƒPsf] ‚yfoL?kdf hl8t ljB'tLo ;"rgf ;Dk|]if0f Ifdtf ePsf] c6f] ˆnf]ld6ƒ ;lxtsf] kfOkaf6 dfq af]tnaGbL ug]{ uƒL ljefun] tf]Sg]5„ k|lti7fgn] ljoƒ lgisf;g ubf{ Kofs ePsf] k|To]s sf6'{gdf ljefuåfƒf tf]lsPsf] cGtMz'Ns l6s6 ;d]t 6fF; ug'{kg]{5„

-@s_��l;ufƒsf] k|To]s a§fdf ƒ d'vdf ƒfVg] v}gL jf ;"tL{sf] k|To]s Kos]6, a§f jf kf]sfdf ljefun] tf]s]adf]lhd cGtMz'Ns l6s6 nufpg' kg{] 5„

$* bf]>f] ;+zf]wgåfƒf ;+zf]wg ePsf]„ o;k"j{ lgDg Joj‚yf lyof]M

#)= cGtMz'Ns l6sƒ b‚t'ƒ nfUg]M

g]kfn clwƒfHo leq pTkfbg x'g] jf k}7fƒL x'g] cGtMz'Ns nfUg] j‚t'x¿ dWo] dlbƒf ƒ r'ƒf]6sf]

cfGtlƒs pTkfbgtkm{ k|lt Kofs -sf6'{g_sf] b'O{ ?k}ofFF, dlbƒf k}7fƒLdf k|lt af]tn Ps ?k}ofFFsf

bƒn] cGtMz'Ns l6s6 b‚t'ƒ nfUg]5„ r'ƒf]6sf] k}7fƒLdf k|lt cfp6ƒdf k|lt Kofs -sf6'{g_ sf]

Ps ?k}ofFFsf] bƒn] cGtMz'Ns l6s6 b‚t'ƒ nfUg]5„ pQm l6s6 ljefun] tf]s]adf]lhd c+lst uƒ]ƒ

dfq laqmL ug'{kg]{5„

$( ====== ;+zf]wgåfƒf ;+zf]lwt. o; cl3 ;ftf}+ ;+zf]wgn] lgDg Joj‚yf uƒ]sf] lyof]Mg]kfnleq pTkfbg x'g]

jf k}7fƒL x'g] dlbƒf ƒ r'ƒf]6sf] laqmL tyf k}7fƒL ubf{ dlbƒfsf] k|To]s af]tndf ƒ r'ƒf]6sf] k|To]s a§fdf

cGtMz'Ns l6s6 nufpg' kg]{5„

;ftf}+ ;+zf]wg k"j{ lgDg Joj‚yf lyof] M g]kfn clwƒfHoleq pTkfbg x'g] jf k}7fƒL x'g] dlbƒf ƒ r'ƒf]6sf]

laqmL tyf k}7fƒL ubf{ dlbƒf ƒ r'ƒf]6sf] Kofs-sf6'{g_df cGtMz'Ns l6s6 nufpg' kg]{5„

%) cf7f}+ ;+zf]wgåfƒf ;+zf]wg ePsf]„ o;k"j{ lgDg Joj‚yf lyof]M -@_ pklgod -!_ df h'g;'s} s'ƒf

n]lvPsf] eP tfklg g]kfn ;ƒsfƒn] dlbƒf,ljoƒ, r'ƒf]6 jf ;"tL{hGo kbfy{sf] k|To]s af]tn jf a§fdf

cGtMz'Ns l6s6 nufpg kg]{ uƒL tf]Sg ;Sg]5„

%! afx|f} ;+zf]wgaf6 yk ePsf]„

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Page 297: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_��pklgod -!_, -@_ ƒ -@s_ adf]lhd nufOg] cGtMz'Ns l6s6 ljefun] tf]s]sf] b‚t'ƒ ltƒL cfGtlƒs ƒfh‚j sfof{no jf sƒbftf ;]jf sfof{noaf6 vƒLb ug'{ kg]{5„ To‚tf] l6s6 ljefun] tf]s]adf]lhd c+lst uƒL cGtMz'Ns nfUg] j‚t' laqmL ug'{ kg]{5„

-$_��sƒkf6Lsf] bfofF s'gfdf sfof{non] pknAw uƒfPsf Ohfht lrGx -l‚6sƒ_ ;a}n] b]Vg] 7fpFdf 6fF;L ƒfVg' kg]{5„

-%_����===============k|lti7fgnfO{ pknAw uƒfOPsf cGtMz'Ns l6s6 k|of]u ug]{ l;nl;nfdf RofltPdf, lau|LPdf jf sd ePdf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] ef}lts kƒLIf0f uƒL k|dfl0ft uƒ]sf] cfwfƒdf sfof{non] To‚tf cGtMz'Ns l6s6 k|lt‚yfkg ug{ ;Sg]5„ To;ƒL RofltPsf ƒ lau|LPsf cGtMz'Ns l6s6sf] d'r'Nsfsf] cfwfƒdf ljefun] tf]s]sf] k|lqmof cg';fƒ ;DalGwt sfof{non] gi6 ug'{ kg]{5„

#!��==========================================%@ t]>f] ;+zf]wgåfƒf yk ulƒPsf]„ o; ykdf æƒ r'ƒf]6sf] k|To]s a§fdf Æ eGg] zAb lyP„ kl5 kfFrf}+

;+zf]wgn] æk|To]s af]tn jf a§fdfÆ egL ;+zf]wg uƒ]sf]„

%# kf+rf} ;+zf]wgåfƒf yk ulƒPsf]„

%$ gjf}+ ;+zf]wgåfƒf yk ulƒPsf]„

%% ================cf}+ ;+zf]wgn] ær'ƒf]6, ;"tL{, v}gL, u'6†vf, lgsf]l6go'Qm jf lgsf]l6g ƒlxt kfgd;nf pTkfbg

jf k}7fƒL ug]{Æ eGg] zAbx¿ lems]sf]„%^ gjf}+ ;+zf]wgåfƒf vfƒ]h ulƒPsf]„ vfƒ]h ulƒPsf] Joj‚yf lgDgfg';fƒ lyof]M

#!= ‚jo+ lgisf;g k|0ffnL ;DaGwL Joj‚yf M -!_ dlbƒf ƒ r'ƒf]6 afx]s cGo cGtMz'Ns nfUg] j‚t'nfO{ ‚jo+ k|0ffnL cGtu{t lgisf;g ug{lbOg]5„-@_ pklgod -!_ adf]lhd ‚jo+ lgisf;g ug{ rfxg] Ohfhtkqjfnfn] pTkfbg uƒ]sf] j‚t'sf]

gfd ƒ klƒdf0f pNn]v uƒL sfof{nodflgj]bg lbg' kg]{5„-#_ pklgod -@_ adf]lhd lgj]bg kg{ cfPdf sfof{non] cfjZos hfFra'em uƒL ‚jo+ lgisf;g

ug{ lbg ldNg] b]lvPdf Ohfht lbg;Sg]5„-$_ ‚jo+ lgisf;g k|0ffnL cGtu{t lgisf;g ulƒPsf] j‚t'sf] gfd ƒ klƒdf0f pNn]v uƒL

Ohfhtkqjfnfn] b}lgs ljjƒ0f eƒL ƒfVg' kg]{5. cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLaf6 lgƒLIf0f x'Fbfsf] cj‚yfdf ;f] ljjƒ0f pknAw uƒfpg' kg]{5„

-%_ ‚jo+ lgisf;g ulƒPsf] j‚t'sf] gfd ƒ ljjƒ0f vf]nL Ohfhtkqjfnfn] dfl;s ?kdf sfof{nodf k|ltj]bg k7fpg' kg]{5„

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Page 298: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

#@= cGtMz'Ns ��sd{rf/L a:g] 3/ M– s'g} k|lti7fgsf] nflu lgo'Qm ePsf cGtMz'Ns sd{rfƒL nfO{ k|lti7fg klƒ;ƒleq a‚gsf] nflu kmlg{rƒ;lxtsf] 3ƒ jf sf]7fsf] Joj‚yf k|lti7fgn] ug'{ kg]{5„

##= tof/L j:t' /fVg] 7fpF M– -!_ pTkfbg ulƒPsf] j‚t' Ohfhtkqjfnfn] To‚tf] j‚t' pTkfbg‚yn klƒ;ƒleq uf]bfddf ƒfVg' kg]{5„ ‚jo+ lgisf;g k|0ffnL cg'?k lgisf;g x'g]df afx]s uf]bfdsf] Pp6f tfNrfsf] ;fFrf] Ohfhtkqjfnfsf] k|ltlglw ƒ csf]{ tfNrfsf] ;fFrf] cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] ƒfVg' kg]{5„

-@_ pklgod -!_ adf]lhd ƒflvPsf cGtMz'Ns nfUg] j‚t'x¿ ;'ƒlIft ;fy ƒfVg] lhDd]jfƒL Ohfhtkqjfnfsf] x'g]5„ cfuf] nflu jf rf]ƒL eO{ jf c? s'g} sfƒ0fn] To‚tf] cGtM z'Ns nfUg] j‚t' gf]S;fg ePdf pQm gf]S;fgL jfkt g]kfn ;ƒsfƒ hjfkmb]xL x'g]5}g„

-#_ cGtMz'Ns nfUg] pTkfbg‚ynleq ƒx]sf j‚t' cGtMz'Ns clws[tsf] k"0f{ ƒ]vb]vdf ƒxg]5„ cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLsf] Ohfhtj]uƒ s'g} klg cGtMz'Ns nfUg] j‚t';DaGwL sRrf kbfy{, cw{ tofƒL kbfy{ jf tofƒL kbfy{ pTkfbg‚ynaflxƒ n}hfg x'Fb}g„ ‚jo+ lgisf;g k|0ffnL cGtu{t lgisf;g x'g] j‚t'sf] xsdf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rfƒLn] vftf tyf ljjƒ0f hfFrL k|dfl0ft uƒ] dfq k'Ug]5„

#$=��k|ltnAwL b/ ;DaGwL Joj:yf M— ƒ]lS6kmfO8 l‚k|6 jf O= Pg=

%& 5}6f}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{ æclws[tÆ eGg] zAb lyof]„

%* kfFrf}+ ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M

bf]>f] ;+zf]wgsf] Joj‚yfM

#$= k|ltnAwL bƒ ;DaGwL Joj‚yfM ƒ]lS6kmfO8 l‚k|6 jf O= Pg= P= pTkfbg ug]{ Ohfhtkqjfnfn]

k|To]s dlxgfsf] r'nfO{df k|ltSjLG6n v'bf]af6 Go"gtd ^% cf]=kL= sf] sDtLdf @) ln6ƒ

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Page 299: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

P= pTkfbg ug]{ Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df k|lt SjLG6n v'bf]af6 Go"gtd ^% cf]=kL= zlStsf] sDtLdf @) ln6ƒ ƒ]lS6kmfO8 l‚k|6 jf !( ln6ƒ O=Pg=P= pTkfbg ug'{kg]{ uƒL ƒ PgxfO8«; Oyfgf]n pTkfbg ug] Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df k|lt SjLG6n v'bf] -df]nf;];_ af6 Go"gtd &@ cf]=kL= zlQmsf] slDtdf !( ln6ƒ Oyfgf]n pTkfbg ug'{kg]{ uƒL k|ltnJwL bƒ sfod ug'{ kg]{5„ !)) ln6ƒ ƒ]lS6kmfO8 l‚k|6 af6 O=Pg=P= agfpFbf Go"gtd ��(% ln6ƒ k|ltnAwL x'g' kg]{5„ cGgsf] bfgfaf6 k|lt SjLG6n ^*=* cf]=kL= zlStsf] sDtLdf #)=%& ln6ƒ O=Pg=P= pTkfbg ug'{ kg]{5„ ;f] afx]s cGo a‚t'af6 pTkfbg x'g]sf] xsdf laefun] tf]s]adf]lhd x'g]5„ tƒ ;f] eGbf 36L k|ltnAwL bƒ sfod ePdf Ohfhtkqjfnfn] To;sf] plrt tyf kof{Kt sfƒ0f ljefudf k]z uƒL ‚jLs[lt lng' kg]{5 ƒ ljefuaf6 ‚jLs[lt k|fKt gePdf kmƒs klƒdf0fdf dlbƒf tkm{sf] ;f] pBf]un] cfˆgf] pTkfbgsf] pRrtd bƒaGbL cg';fƒ nfUg] ;Dk"0f{ cGtMz'Ns sfof{non] Ohfhtkqjfnfaf6 c;'npkƒ ug]{5„

ƒ]lS6kmfO8 l‚k|6 jf !( ln6ƒ O=Pg=P= pTkfbg ug'{kg]{ uƒL ƒPgxfO8«; Oyfgf]n pTkfbg

ug]{ Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df k|lt SjLG6n v'bf] -df]nf;];_ af6 Go"gtd &@

cf]=kL=zlQmsf] slDtdf !( ln6ƒ Oyfgf]n pTkfbg ug'{kg]{ uƒL k|ltnJwL bƒ sfod ug'{ kg]{5„

;f] eGbf 36L k|ltnAwL bƒ sfod ePdfOhfhtkqjfnfn] To;sf] plrt tyf kof{Kt sfƒ0f

ljefudf k]z uƒL ‚jLs[lt lng' kg]{5„ ljefuaf6 ‚jLs[lt k|fKt gePdf kmƒsklƒdf0fdf

dlbƒf tkm{sf] pRrtd bƒaGbL cg';fƒ nfUg] ;Dk"0f{ ƒfh‚j sfof{non] Ohfhtkqjfnfaf6

c;'npkƒ ug]{5„

d"n lgodfjnLsf] Joj‚yfM

#$= k|ltnAwL bƒ ;DaGwL Joj‚yfM ƒ]lS6kmfO8 l‚k|6 jf O= Pg= P= pTkfbg ug]{ Ohfhtkqjfnfn]

k|To]s dlxgfsf] r'nfO{df k|ltSjLG6n v'bf]af6 Go"gtd ^% cf]=kL= sf] sDtLdf @) ln6ƒ

ƒ]lS6kmfO8 l‚k|6 jf !( ln6ƒ O=Pg=P= pTkfbg ug'{kg]{ uƒL k|ltnAwLbƒ sfod ug'{kg]{5„

;f] eGbf 36L k|ltnAwL bƒ sfod ePdf Ohfhtkqjfnfn] To;sf] plrt tyf kof{Kt sfƒ0f

ljefudf k]zuƒL ‚jLs[lt lng' kg]{5„ ljefuaf6 ‚jLs[lt k|fKt gePdf kmƒs klƒdf0fdf

dlbƒf tkm{sf] pRrtd bƒaGbL cg';fƒ nfUg] ;Dk"0f{ƒfh‚j sfof{non] Ohfhtkqjfnfaf6

c;'npkƒ ug]{5„

%( 5}6f}+ ;+zf]wgåfƒf ;+zf]wg ePsf]„ kfFrf}+ ;+zf]wgdf æ(* ln6ƒÆ lyof]„

2��

Page 300: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

#$s=�0=======================================

#%= cg';"rLdf x]/km]/ tyf ;+zf]wg M– g]kfn ;ƒsfƒn] g]kfn ƒfhkqdf ;"rgf k|sfzg uƒL cfjZostf cg';fƒ cg';"rLdf x]ƒkm]ƒ tyf ;+zf]wg ug{ ;Sg]5„

#^= vf/]hL / arfp M– -!_ cGtMz'Ns lgodx¿, @)!( vfƒ]h ulƒPsf] 5„

-@_ cGtMz'Ns lgodx¿, @)!( cGtu{t eP uƒ]sf ;Dk"0f{ sfd sfƒjfxLx¿ o;} lgodfjnL adf]lhd eP uƒ]sf] dflgg]5g†„

^) gjf}+ ;+zf]wgåfƒf yk ePsf] of] lgod ldlt ===================sf] =================cf}+ ;+zf]wgn] vfƒ]h uƒ]sf]„

vfƒ]hL k"j{sf] Joj‚yf lgDgfg';fƒsf] lyof] M dlbƒf laqmL ljtƒ0f ;DaGwL Joj‚yf M– -!_ g]kfnleqsf

dxfguƒkflnsf, pkdxfguƒkflnsf, guƒkflnsf If]qleq ƒ ljefun] tf]s]sf k|d'v ƒfhdfu{ If]qdf

-xf]6]n, ƒ]i6'ƒ]G6 afx]s_ dlbƒfsf] sfƒf]jfƒ ug]{n] dlbƒf ƒ ;"lt{hGo a‚t'sf] dfq sfƒf]jfƒ ug{

kfOg]5„

tƒ l8kf6{d]06n ‚6f]ƒn] dlbƒfsf] cnUu} laqmL sIf ƒfvL c? ;fdfgsf] klg sfƒf]jfƒ ug{ kfpg] 5g†„

-@_ of] lgod k|fƒDe x'Fbfsf jvt dlbƒf tyf ;"lt{hGo a‚t'sf] sfƒf]jfƒ ug{ Ohfhtkq k|fKt ug]{

JolQmn] of] lgod k|fƒDe ePsf] ldltn] b'O{ dlxgfleq pklgod -!_ adf]lhdsf] Joj‚yf ug{'

kg]{5„ ;f] cg';fƒ ug{ g;Sg] JolQmn] b'O{ dlxgfleq cfk"m;Fu ePsf] dlbƒf laqmL ljtƒ0f uƒL

jf cfk"lt{stf{ jf pTkfbsnfO{ lkmtf{ uƒL df}Hbft z"Go ug'{ kg]{5„ pTkfbs jf cfk"lt{stf{n] klg

To‚tf] df}Hbft lkmtf{ lng' kg]{5„

�00

Page 301: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL—!-lgod # / % ;Fu ;DjlGwt_

>Ldfg k|d'vHo",

cfGtlƒs ƒfh‚j sfof{no÷sƒbftf ;]jf sfof{no÷sf]=n]=lg=sf=,

==============„

d÷xfdLn] b]xfodf pNn]lvt sfo{ ug{sf nflu b]xfosf sfuhft, ljjƒ0f ƒ Ohfhtkq b‚t'ƒ ;+nUg ƒfvL Ohfhtkq kfpg÷gjLsƒ0fsf] nflu of] lgj]bg k]z uƒ]sf] 5f}+„ plNnlvt ljjƒ0f ƒ tYo d}n] hfg]a'em];Dd 7Ls 5g†„

-!_ cGtMz'Ns Ohfhtkqsf] k|sf/ M— -cfkm"n] lng'kg]{ Ohfhtkqsf] k|sfƒdf -7Ls_ nufpg' xf];_

Ohfhtkq k|sfƒ pTkfbg k}7fƒL ljqmL ;+ro ;]jf O{6f cGo

gofF

gjLsƒ0f

sfƒf]jfƒsf] gfd

-@_ AolQm÷k|lti7fgsf] gfd M—

g]kfnL

c+u|]hL

JolQm eP lghsf]M

klt÷kTgLsf] gfdM

afa'sf] gfdM

afh]÷ ;;'ƒfsf] gfdM

�01

Page 302: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_ btf{ ljj/0f M—

‚yfoL n]vf gDjƒ sfof{nosf] gfd M

Aoj;fo btf{ ldlt sfof{no ƒ ‚yfg btf{ g+=

sfƒf]jfƒ z'? ePsf] ldlt gjLsƒ0f x'g'kg]{ cf

@) ÷ ÷ @) ÷ ÷

-$_ d'Vo sfof{nosf] 7]ufgf M—

‚yfg kqfrfƒ ug]{ 7]ufgf

3ƒ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf= g=kf=

uf=lj=;=

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k†mofS; g+= Od]n

�02

Page 303: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-%_ sf/f]jf/sf] d'Vo :yfg M—

-olb d'Vo sfof{no eGbf kmƒs ePdf dfq_

‚yfg kqfrfƒ ug]{ 7]ufgf

3ƒ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf= g=kf=

uf=lj=;=

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k†mofS; g+= Od]n

rfƒ lsNnf k"j{ klZrd pQƒ blIf0f

-^_ Ohfht b‚t'ƒ÷gjLsƒ0f b‚t'ƒ ;DaGwL ljjƒ0fM—

qm=;+= sf/f]jf/sf] gfd÷Ohfhtkq k|sf/

bflvnf hl/jfgf a}+s÷sfof{no

ef}=g+=÷/=g+=

o sfof{nodf bflvnf uƒ]sf] eP ;f]sf] k=;+=================

ldlt @) ÷ ÷

�0�

Page 304: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

o s'g} ƒfh‚j afFsL 5÷5}g„ 5 eg] < cfosƒ

d"=c=sƒ Md"=c=sƒ M

cGtMz'Ns M

cGo M

-&_ k|jGw lgb]{zs÷k|d'v ;+rfns÷sfo{sf/L lgb]{zs M—

-s_ gfd klxnf] aLrsf] yƒ

g]kfnL

c+u|]hL

-v_ lgo'lQm ldlt -u_ ƒfli6«otf

-3_ klƒro uƒfpg] cGo sfuhft

sfuhftsf]

k|sfƒ

klƒrokq g+= hfƒL ug]{ sfof{no

ƒ ‚yfg

hfƒL

ldlt

-ª_ 7]ufgf M—

‚yfg kqfrfƒ ug]{ 7]ufgf

3ƒ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf= g=kf=

uf=lj=;=

�0�

Page 305: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k†mofS; g+= Od]n

lgj]bssf] b‚tvt M

lgj]bssf] gfd M

kb M

;+‚yfsf] 5fk M

-*_ sfof{no k|of]hgsf] nflu M

============Ohfhtkq cf=j================sf nflu ‚jLs[t ePsf]„

=========Ohfhtkq cf=j=======sf nflu gjLsƒ0f ePsf] 5„

=================================Ohfhtkqsf nflu ef}=g+==============ƒ=g+=============== af6 ?=============b‚t'ƒ ƒ ?======================= yk b‚t'ƒ -hlƒjfgf_ bflvnf ePsf] 5„

k]z ug]{ M l;kmflƒ; ug]{ M ;bƒ ug]{ M

ldlt

��gf]6 M s]xL cg';"rLx¿ klƒdfh{g ƒ yk ePsf]„

^! o; cg';"rL nufot cg';"rL $s, $v, $u , $3 ƒ ( gjf}+ ;+zf]wgåfƒf klƒdflh{t ePsf]„ o; k"j{sf]

cg';"rL ! lgDgfg';fƒ lyof]M

cg';"rL – !

-lgod # ;Fu ;DalGwt_

�0�

Page 306: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@ -lgod # / % ;+u ;DalGwt_

kGw|f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&#.)&$ sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf]

nflu ?= !,^),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

Ohfhtkqsf] nflu lgj]bgsf] 9fFrf

>L ==================================

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

ljifoM– pTkfbg÷k}7fƒL÷laqmL÷;+ro÷;]jfsf] nflu Ohfhtkq kfpFm„

dxf]bo,

======================= pTkfbg÷k}7fƒL÷laqmL÷;~ro ug{÷ =========== ;]jf k|bfg ug{sf] nflu b]xfosf sfuhft

tyf ljjƒ0f ƒ Ohfhtkq b‚t'ƒ afkt nfUg] ?======================.– ;d]t ;+nUg ƒfvL Ohfhthkq kfpgsf]

nflu cGtMz'Ns P]g, @)%*, cGtMz'Ns lgodfjnL, @)%( tyf Ohfhtkqdf tf]lsPsf zt{ aGb]hsf

cwLgdf ƒxL sfƒf]jfƒ ;~rfng ug{ d~h'ƒ uƒ]sf] Joxf]ƒf cg'ƒf]w ub{5'„

!= JolQm jf k|lti7fgsf] gfd ƒ 7]ufgf M–

@= JolQm jf k|lti7fgsf] ‚yfoL n]vf gDaƒM–

#= k|lti7fgsf] rfƒ lsNnf M–

$= ‚jfdL, lx‚;]bfƒ ƒ k|aGw lgb]{zssf] k'ƒf gfd ƒ 7]ufgf M–

%= sfƒf]jfƒsf] gfd M–

^= k"FhL M–

&= sfd z'? ug]{ ldlt M–

*= pTkfbg Ifdtf M–

(= cGo M–

lgj]bs

�0�

Page 307: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=*),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= !,^),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, ƒ]i6'ƒ]06 tyf nhx¿sf] nflu

-!_ kfFrtfƒ] xf]6n ?=%),))).–

-@_ rfƒtfƒ] xf]6n ?=$),))).–

-#_ tLgtfƒ] xf]6n ?=#),))).–

-$_ b'O{tfƒ] xf]6n ?=@),))).–

-%_ Pstfƒ] xf]6n ?=!),))).–))).–

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn

vf]nL ljqmL ljtƒ0f ug]{ ko{6s ‚tƒsf]

ƒ]i6'ƒ]06 tyf lƒ;f]6{ ?= &,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL

ljtƒ0f ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06 ƒ

afƒ tyf nh ?= #,–

-v_ dlbƒf ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= !),))).–

�0�

Page 308: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf ‚jb]zL dlbƒfdfq ljqmL

ug]{ v'b|f ljqm]tf ? &,))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf

‚jb]zL dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= @),))).–

-u_ dlbƒf lgsf;L tyf k}7fƒL stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= $),))).–

-@_ dlbƒf lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{,v}gL, kfgd;nf / cGo j:t'x? k}7f/L, lgsf;L tyf v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6 ƒ l;ufƒ ?= $),))).–

-v_ ;"tL{ tyf ;"tL{hGo j‚t' -ljb]zL v}gL,

hbf{, gzf tyf kfgd;nf cflb_

k}7fƒL ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'ƒf]6, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j‚t' yf]s lals| ?= ^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf

;"tL{hGo j‚t' -r'ƒf]6 afx]s_ pTkfbg

ug]{sf] nlfu ?=!,)),))).–

-ª_ r'ƒf]6, v}gL, hbf{,gz, ;"tL{ tyf

kfgd;nf v'b|f vƒLb lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=!%,))).–

�0�

Page 309: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-5_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=%,))).–

-h_ g]kfn aflxƒ r'ƒf]6 ƒ cGo ;"tL{hGo j‚t'x¿

lgsf;Lstf{ ?= %,))).–

-em_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v

gePsf tƒ ‚jb]zdf pTkfbg ubf{

cGtMz'Ns nfUg] j‚t'x¿ k}7fƒL ug]{sf] nflu ?= !),))).–

-`_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g]

;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6

pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?=@),))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=$),))).–

$= dfly bkmf !, @ ƒ # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"+hLsf] cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf]cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf] k|lti7fgnfO{ krf; ?k}ofFsf bƒn] pTkfbg O{hfhtkq b‚t'ƒbƒn] pTkfbg O{hfhtkq b‚t'ƒ nfUg]5„ o‚tf] O{hfhtkq b‚t'ƒ Go'gtd ;ft xhfƒ ?k}ofFeGbf;ft xhfƒ ?k}ofFeGbf sd ƒ clwstd rfln; xhfƒ ?k}ofFeGbf a9L x'g] 5}g .

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] o‚tf] b‚t'ƒ b'u{d If]qsf kmnkm'ndf

cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

�0�

Page 310: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@ -lgod # / % ;+u ;DalGwt_

kGw|f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&@.)&# sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=*),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= !,^),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, ƒ]i6'ƒ]06 tyf nhx¿sf] nflu

-!_ kfFrtfƒ] xf]6n ?=%),))).–

-@_ rfƒtfƒ] xf]6n ?=$),))).–

-#_ tLgtfƒ] xf]6n ?=#),))).–

-$_ b'O{tfƒ] xf]6n ?=@),))).–

-%_ Pstfƒ] xf]6n ?=!),))).–))).–

�10

Page 311: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn

vf]nL ljqmL ljtƒ0f ug]{ ko{6s

‚tƒsf] ƒ]i6'ƒ]06 tyf lƒ;f]6{ ?= &,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f

ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06 ƒ

afƒ tyf nh ?= #,–

-v_ dlbƒf ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= !),))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf ‚jb]zL dlbƒfdfq

ljqmL ug]{ v'b|f ljqm]tf ? &,))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf ‚jb]zL

dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= @),))).–

-u_ dlbƒf lgsf;L tyf k}7fƒL stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= $),))).–

-@_ dlbƒf lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{,v}gL, kfgd;nf / cGo j:t'x? k}7f/L, lgsf;L tyf v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6 ƒ l;ufƒ ?= $),))).–

�11

Page 312: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-v_ ;"tL{ tyf ;"tL{hGo j‚t' -ljb]zL v}gL,hbf{, gz

tyf kfgd;nf cflb_ k}7fƒL ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'ƒf]6, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j‚t' yf]s lals| ?=^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf

;"tL{hGo j‚t' -r'ƒf]6 afx]s_ pTkfbg

ug]{sf] nlfu ?=!,)),))).–

-ª_ r'ƒf]6, v}gL, hbf{,gz, ;"tL{ tyf kfgd;nf

v'b|f vƒLb lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=!%,))).–

-5_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=%,))).–

-h_ g]kfn aflxƒ r'ƒf]6 ƒ cGo ;"tL{hGo j‚t'x¿

lgsf;Lstf{ ?= %,))).–

-em_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v

gePsf tƒ ‚jb]zdf pTkfbg ubf{ cGtMz'Ns

nfUg] j‚t'x¿ k}7fƒL ug]{sf] nflu ?= !),))).–

-`_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g]

;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6

pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ -!_ el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ ;Ddsf]_ ?=@),))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=$),))).–

�12

Page 313: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

$= dfly bkmf !, @ ƒ # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"+hLsf] cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf]cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf] k|lti7fgnfO{ krf; ?k}ofFsf bƒn] pTkfbg O{hfhtkq b‚t'ƒ nfUg]5„ o‚tf] O{hfhtkq b‚t'ƒ Go'gtd ;ft xhfƒ ?k}ofFeGbf sd ƒ clwstd rfnL; xhfƒ ?k}ofFeGbf a9L x'g] 5}g .

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] o‚tf] b‚t'ƒ b'u{d If]qsf kmnkm'ndf

cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

-@_ ‚6f]g qm;ƒ pBf]un] k|sƒ0f # sf] v08 -h_ adf]lhd a'´fpg' kg]{ ƒsddWo] aL; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd a}zfv d;fGt;Dd a'´fpg] uƒL ls‚tf sfod ulƒPsf]5„

-#_ d"No clej[l4 sƒdf btf{ ePsf ‚6f]g qm;ƒ pBf]ux¿n] Ohfhtkq b‚t'ƒ ltg'{kg]{ 5}g„ tƒ o‚tf ‚6f]g qm;ƒ pBf]ux¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j÷ sƒbftf ;]jf sfof{nodf bflvnf uƒ]sf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

�1�

Page 314: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@-lgod # / % ;+u ;DalGwt_

rf}wf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&!.)&@ sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=*),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= !,^),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, ƒ]i6'ƒ]06 tyf nhx¿sf] nflu

-!_ kfFrtfƒ] xf]6n ?=%),))).–

-@_ rfƒtfƒ] xf]6n ?=$),))).–

-#_ tLgtfƒ] xf]6n ?=#),))).–

-$_ b'O{tfƒ] xf]6n ?=@),))).–

-%_ Pstfƒ] xf]6n ?=!),))).–))).–

�1�

Page 315: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn vf]nL

ljqmL ljtƒ0f ug]{ ko{6s ‚tƒsf]

ƒ]i6'ƒ]06 tyf lƒ;f]6{ ?= &,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06 ƒ afƒ

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= !),))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ guƒkflnsfdf

‚jb]zL dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ? &,))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf

‚jb]zL dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= @),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= $),))).–

-@_ dlbƒf lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{, v}gL, kfgd;nf / cGo j:t'x? k}7f/L, lgsf;L tyf

vƒLb ljqmL ƒ pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6 ƒ l;ufƒ ?= $),))).–

�1�

Page 316: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-v_ ;"tL{ tyf ;"tL{hGo j‚t' -ljb]zL v}gL,

hbf{, gz tyf kfgd;nf cflb_ k}7fƒL

ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'ƒf]6, v}gL, hbf{, gz,

;'tL{, tyf ;'tL{hGo j‚t' yf]s lals| ?=^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf

;"tL{hGo j‚t' -r'ƒf]6 afx]s_ pTkfbg

ug]{sf] nlfu ?=$),))).

-ª_ r'ƒf]6, v}gL, hbf{, gz, ;"tL{ tyf

kfgd;nf v'b|f vƒLb lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=!%,))).–

-5_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=%,))).–

-Hf_ ‚6f]g s|;ƒ -lu§L ƒf]8f pTkfbg jf

lgsf;L ug]{ pBf]u_ ?=!,%),))).

-em_ g]kfn aflxƒ r'ƒf]6 ƒ cGo ;"tL{hGo

j‚t'x¿ lgsf;Lstf{ ?= %,))).–

-`_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v

gePsf tƒ ‚jb]zdf pTkfbg ubf{ cGtMz'Ns

nfUg] j‚t'x¿ k}7fƒL ug]{sf] nflu ?= !),))).–

-6_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g]

;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6

pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ -!_el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?=@),))).–

�1�

Page 317: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=$),))).–

$= dfly bkmf !, @ ƒ # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"+hLsf] cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf] k|lti7fgnfO{ krf; ?k}ofFsf bƒn] pTkfbg O{hfhtkq b‚t'ƒ nfUg]5„ o‚tf] O{hfhtkq b‚t'ƒ Go'gtd ;ft xhfƒ ?k}ofFeGbf sd ƒ clwstd rfln; xhfƒ ?k}ofFeGbf a9L x'g] 5}„

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] o‚tf] b‚t'ƒ b'u{d If]qsf kmnkm'ndf

cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

-@_ ‚6f]g qm;ƒ pBf]un] k|sƒ0f # sf] v08 -h_ adf]lhd a'´fpg' kg]{ ƒsddWo] aL; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd a}zfv d;fGt;Dd a'´fpg] uƒL ls‚tf sfod ulƒPsf]5„

-#_ d"No clej[l4 sƒdf btf{ ePsf ‚6f]g qm;ƒ pBf]ux¿n] Ohfhtkq b‚t'ƒ ltg'{ kg]{ 5}g„ tƒ o‚tf ‚6f]g qm;ƒ pBf]ux¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j÷sƒbftf ;]jf sfof{nodf bflvnf uƒ]sf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgfleqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

�1�

Page 318: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@ -lgod # / % ;+u ;DalGwt_

t]x|f]}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&).)&! sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?= *),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= !,^),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtfƒ] xf]6n ?=%),))).–

-@_ rfƒtfƒ] xf]6n ?=$),))).–

-#_ tLgtfƒ] xf]6n ?=#),))).–

-$_ b'O{tfƒ] xf]6n ?=@),))).–

-%_ Pstfƒ] xf]6n ?=!),))).–))).–

�1�

Page 319: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn vf]nL

ljqmL ljtƒ0f ug]{ ko{6s

‚tƒsf] ƒ]i6'ƒ]06 tyf lƒ;f]6{ ?= &,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= !),))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf ‚jb]zL dlbƒfdfq ljqmL

ug]{ v'b|f ljqm]tf ? &,))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf

‚jb]zL dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= @),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= $),))).–

-@_ dlbƒf lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{, v}gL, kfgd;nf / cGo j:t'x? k}7f/L, lgsf;L tyf v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6 ƒ l;ufƒ ?= $),))).–

�1�

Page 320: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-v_ ;"tL{ tyf ;"tL{hGo j‚t' -ljb]zL v}gL,

hbf{, gz tyf kfgd;nf cflb_

k}7fƒL ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'ƒf]6, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j‚t' yf]s lals| ?=^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf

;"tL{hGo j‚t' -r'ƒf]6 afx]s_

pTkfbg ug]{sf] ?=$),))).

-ª_ r'ƒf]6, v}gL, hbf{,gz, ;"tL{ tyf

kfgd;nf v'b|f vƒLb lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=!%,))).–

-5_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL

-lgsf;L ;d]t_ ug]{sf] nflu ?=%,))).–

-Hf_ ‚6f]g s|;ƒ -lu§L ƒf]8f pTkfbg jf

lgsf;L ug]{ pBf]u_ ?=!,%),))).

-em_ g]kfn aflxƒ r'ƒf]6 ƒ cGo ;"tL{hGo

j‚t'x¿ lgsf;Lstf{ ?= %,))).–

-`_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v

gePsf tƒ ‚jb]zdf pTkfbg ubf{ cGtMz'Ns

nfUg] j‚t'x¿ k}7fƒL ug]{sf] nflu ?= !),))).–

-6_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g] ;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf] nflu

-bz x;{ kfjƒ;Ddsf]_ ?=@),))).–

�20

Page 321: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf] nflu

-bz x;{ kfjƒ eGbf a9Lsf]_ ?=$),))).–

$= dfly bkmf !, @ ƒ # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"+hLsf] cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf]cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf] k|lti7fgnfO{ krf; ?k}ofFsf bƒn] pTkfbg O{hfhtkq b‚t'ƒ nfUg]5„ o‚tf] O{hfhtkq b‚t'ƒ Go'gtd ;ft xhfƒ ?k}ofFeGbf sd ƒ clwstd rfln; xhfƒ ?k}ofFeGbf a9L x'g] 5}g„

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] o‚tf] b‚t'ƒ b'u{d If]qsf kmnkm'ndf

cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

-@_ ‚6f]g qm;ƒ pBf]un] k|sƒ0f # sf] v08 -h_ adf]lhd a'´fpg' kg]{ ƒsddWo] aL; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd a}zfv d;fGt;Dd a'´fpg] uƒL ls‚tf sfod ulƒPsf]5„

-#_ d"No clej[l4 sƒdf btf{ ePsf ‚6f]g qm;ƒ pBf]ux¿n] Ohfhtkq b‚t'ƒ tƒ o‚tf ‚6f]g qm;ƒ pBf]ux¿n] Pstƒ o‚tf ‚6f]g qm;ƒ pBf]ux¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j÷ sƒbftf ;]jf sfof{nodf bflvnf uƒ]sf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

�21

Page 322: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@ -lgod # / % ;+u ;DalGwt_

-cf=j= @)^(.)&) sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= *),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, ƒ]i6'ƒ]06 tyf nhx¿sf] nflu

-!_ kfFrtfƒ] xf]6n ?=#),))).–

-@_ rfƒtfƒ] xf]6n ?=@%,))).–

-#_ tLgtfƒ] xf]6n ?=!*,))).–

-$_ b'O{tfƒ] xf]6n ?=!@,%)).–

-%_ Pstfƒ] xf]6n ?= &,))).–&,))).–

�22

Page 323: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn vf]nL

ljqmL ljtƒ0f ug]{ ko{6s ‚tƒsf] ƒ]i6'ƒ]06

tyf lƒ;f]6{ ?= %,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= *,))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf ‚jb]zL dlbƒfdfq ljqmL

ug]{ v'b|f ljqm]tf ? ^))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf ‚jb]zL

dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= @),))).–

-@_ dlbƒf lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ M g]kfn aflxƒ

r'ƒf]6 lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6, l;ufƒ, ;'tL{ tyf ;'tL{hGo

j‚t' k}7fƒL ug]{sf] nflu ?= !),))).–

�2�

Page 324: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-v_ ljb]zL v}gL, hbf{, gz kfgkƒfu tyf

kfgd;nf k}7fƒL ug]{sf] nflu ?= @%,))).–

-u_ kfgkƒfu, kfg d;nf, r'ƒf]6, v}gL,

hbf{, gz, ;'tL{, tyf ;'tL{hGo

j‚t' yf]s vƒLb laqmL ug]{sf] nflu ?=%,))).–

-3_ kfgkƒfu, kfg d;nf, v}gL, hbf{, gz,

;'tL{, tyf ;'tL{hGo j‚t' -r'ƒf]6 afx]s_

pTkfbg ug]{sf] nflu ?= @%,))).–

-ª_ r'ƒf]6, v}gL, hbf{, gz, kfgkƒfu, ;'tL{ tyf tyf

kfgd;nf v'b|f vƒLb ljqmL ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=*,))).–

-5_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=#,%)).–

-h_ O{+6f pTkfbg ug]{ pBf]usf]

k|lte6†6fsf nflu ?= !,%),))).–

-em_ ‚6f]g qm;ƒ -lu§L ƒf]8f pTkfbg jf

lgsf;L ug]{ pBf]u_ ?= !,)),))).–

-`_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g] ;Vvƒ u'0f_, sfnf] ;Vvƒ, ƒ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ -!_ el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?=!%,))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=#),))).–

$= dfly k|sƒ0f !,@ ƒ # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"+hLsf] cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf] k|lti7fgnfO{ tL; ?k}ofFsf bƒn] pTkfbg O{hfhtkq b‚t'ƒ

�2�

Page 325: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

nfUg]5„ o‚tf] O{hfhtkq b‚t'ƒ Go'gtd kfFr xhfƒ ?k}ofFeGbf sd ƒ clwstd klRr; xhfƒ ?k}ofFeGbf a9L x'g] 5}g„

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] b‚t'ƒ sf7df08f} pkTosf aflxƒsf

O{6f pBf]usf] xsdf klRr; k|ltzt ƒ b'u{d If]qsf kmnkm'ndf cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlbƒf vƒLb ljqmL ug]{ ePdf ;aeGbf j9L bƒsf] b‚t'ƒ dfq j'emfP k'Ug]5„

-#_ O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]un] k|sƒ0f # sf] v08 -h_ jf -em_ adf]lhd a'́ fpg' kg]{ ƒsd dWo] la; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd h]i7 d;fGt;Dd a'́ fpg] uƒL ls‚tf sfod ulƒPsf] 5„

-$_ d"No clej[l4 sƒdf btf{ ePsf O{+§f pTkfbg ƒ ‚6f]g qm;ƒ pBf]ux¿n] Ohfhtkq b‚t'ƒ ltg'{ kg]{ 5}g„ tƒ o‚tf O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]ux¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j sfof{nodf bflvnf uƒsf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

�2-%_o; cg';"rLsf] k|sƒ0f # sf] v08 -s_, -v_, -u_, -3_ ƒ -em_ df tf]lsPsf] Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ sf7df8f}+ pkTosf eGbf aflxƒsf Ohfhtkqjfnfsf xsdf kRrL; k|ltztn] sd nfUg]5„

^@

�2�

Page 326: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@-lgod # / % ;+u ;DalGwt_

afx|f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^*.)^( sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= *),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ? = !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtfƒ] xf]6n ?=#),))).–

-@_ rfƒtfƒ] xf]6n ?=@%,))).–

-#_ tLgtfƒ] xf]6n ?=!*,))).–

-$_ b'O{tfƒ] xf]6n ?=!@,%)).–

�2�

Page 327: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-%_ Pstfƒ] xf]6n ?= &,))).–&,))).–

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn vf]nL

ljqmL ljtƒ0f ug]{ ko{6s ‚tƒsf] ƒ]i6'ƒ]06

tyf lƒ;f]6{ ?= %,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f

ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{ v'b|f

ljqm]tf ?= *,))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf ‚jb]zL dlbƒfdfq ljqmL ug]{

v'b|f ljqm]tf ?= ^))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf ‚jb]zL

dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= @),))).–

@_ dlbƒf lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ M g]kfn aflxƒ r'ƒf]6

lgsf;Lstf{ ?= #,%)).–

�2�

Page 328: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

s_ ljb]zL r'ƒf]6, l;ufƒ, ;'tL{ tyf ;'tL{hGo

j‚t' k}7fƒL ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgkƒfu tyf

kfgd;nf k}7fƒL ug]{sf] nflu ?= @%,))).–

-u_ kfgkƒfu, kfg d;nf, r'ƒf]6, v}gL, hbf{,

gz, ;'tL{, tyf ;'tL{hGo j‚t' yf]s vƒLb

laqmL ug]{sf] nflu ?=%,))).–

-3_ kfgkƒfu, kfg d;nf, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j‚t' -r'ƒf]6 afx]s_

pTkfbg ug]{sf] nflu ?=@%,))).–

-ª_ r'ƒf]6, v}gL, hbf{, gz, kfgkƒfu, ;'tL{ tyf

kfgd;nf v'b|f vƒLb ljqmL ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=*,))).–

-5_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL -lgsf;L_

ug]{sf] nflu ?=#,%)).–

-h_ O{+6f pTkfbg ug]{ pBf]usf] k|lte6†6fsf

nflu ?= !,%),))).–

-em_ ‚6f]g qm;ƒ -lu§L ƒf]8f pTkfbg jf

lgsf;L ug]{ pBf]u_ ?= !,)),))).–

-`_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g] ;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ -!_ el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?=!%,))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=#),))).–

�2�

Page 329: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

$= dfly k|sƒ0f !, @ ƒ # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"+hLsf] cfwfƒdf k|To]s ! nfv ?k}ofF l‚yƒ k"+hL ePsf] k|lti7fgnfO{ tL; ?k}ofFsf bƒn] pTkfbg O{hfhtkq b‚t'ƒ nfUg]5„ o‚tf] O{hfhtkq b‚t'ƒ Go'gtd kf+r xhfƒ ?k}ofFeGbf sd ƒ clwstd klRr; xhfƒ ?k}ofFeGbf a9L x'g] 5}g„

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] b‚t'ƒ sf7df08f} pkTosf

aflxƒsf O{6f pBf]usf] xsdf klRr; k|ltzt ƒ b'u{d If]qsf kmnkm'ndf cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlbƒf vƒLb ljqmL ug]{ ePdf ;aeGbf j9L bƒsf] b‚t'ƒ dfq j'emfP k'Ug]5„

-#_ O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]un] k|sƒ0f # sf] v08 -h_ jf -em_ adf]lhd a'́ fpg' kg]{ ƒsd dWo] la; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd h]i7 d;fGt;Dd a'́ fpg] uƒL ls‚tf sfod ulƒPsf] 5„

-$_ d"No clej[l4 sƒdf btf{ ePsf O{+§f pTkfbg ƒ ‚6f]g qm;ƒ pBf]ux¿n] Ohfhtkq b‚t'ƒ ltg'{ kg]{ 5}g„ tƒ o‚tf O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]ux¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j sfof{nodf bflvnf uƒsf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

��#-%_ o; cg';"rLsf] k|sƒ0f # sf] v08 -s_, -v_, -u_, -3_ ƒ -em_ df tf]lsPsf] Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ sf7df8f}+ pkTosf eGbf aflxƒsf Ohfhtkqjfnfsf xsdf kRrL; k|ltztn] sd nfUg]5„

^#

�2�

Page 330: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@ -lgod # / % ;+u ;DalGwt_

P3f/f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^&.)^* sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= *),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtfƒ] xf]6n ?=#),))).–

-@_ rfƒtfƒ] xf]6n ?=@%,))).–

-#_ tLgtfƒ] xf]6n ?=!*,))).–

-$_ b'O{tfƒ] xf]6n ?=!@,%)).–

-%_ Pstfƒ] xf]6n ?= &,))).–&,))).–

��0

Page 331: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn

vf]nL ljqmL ljtƒ0f ug]{ ko{6s

‚tƒsf] ƒ]i6'ƒ]06 tyf lƒ;f]6{ ?= %,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f

ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06 ƒ afƒ

tyf nh ?= #,))).–

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= *,))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf ‚jb]zL dlbƒfdfq ljqmL ug]{

v'b|f ljqm]tf ? ^))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf

‚jb]zL dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= @),))).–

-@_ dlbƒf lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ M g]kfn aflxƒ

r'ƒf]6 lgsf;Lstf{ ?= #,%)).–

��1

Page 332: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6, l;ufƒ, ;'tL{ tyf ;'tL{hGo

j‚t' k}7fƒL ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgkƒfu tyf

kfgd;nf k}7fƒL ug]{sf] nflu ?= @%,))).–

-u_ kfgkƒfu, kfg d;nf, r'ƒf]6, v}gL,

hbf{, gz, ;'tL{, tyf ;'tL{hGo j‚t' yf]s

vƒLb laqmL ug]{sf] nflu ?=%,))).–

-3_ r'ƒf]6, v}gL, hbf{, gz, kfgkƒfu tyf kfgd;nf

v'b|f vƒLb ljqmL ug]{sf] nflu ?=!,%)).–

-ª_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL ug]{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf]

k|lte6†6fsf nflu ?= !,%),))).–

-h_ ‚6f]g qm;ƒ -lu§L ƒf]8f pTkfbg

ug]{ pBf]u_ ?= !,)),))).–

-em_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g] ;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ -!_el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?=!%,))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=#),))).–

��2

Page 333: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

$= dfly k|sƒ0f !, @ ƒ # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"FhLsf] cfwfƒdf k|To]s Ps nfv ?k}ofFF l‚yƒ k"FhL ePsf] k|lti7fgnfO{ tL; ?k}ofFFsf bƒn] pTkfbg Ohfhtkq b‚t'ƒ nfUg]5„ o‚tf] Ohfhtkq b‚t'ƒ Go"gtd tLg xhfƒ ?k}ofFFeGbf sd ƒ clwstd krf; xhfƒ ?k}ofFFeGbf a9L x'g]5}g„

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] o‚tf] b‚t'ƒ sf7df08f} pkTosf

aflxƒsf O{6f pBf]usf] xsdf klRr; k|ltzt ƒ b'u{d If]qsf kmnkm'ndf cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlbƒf vƒLb ljqmL ug]{ ePdf ;aeGbf j9L bƒsf] b‚t'ƒ dfq j'emfP k'Ug]5„

-#_ tLg cfly{s aif{sf] nflu Ps} k6s gjLsƒ0f ug]{ O{hfhtkqjfnfnfO{ o‚tf] b‚t'ƒdf bz k|ltzt 5'6 x'g]5„

-$_ O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]un] k|sƒ0f # sf] v08 -5_ adf]lhd a'´fpg' kg]{ ƒsd dWo] la; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd h]i7 d;fGt;Dd a'´fpg] uƒL ls‚tf sfod ulƒPsf] 5„

-%_ d"No clej[l4 sƒdf btf{ ePsf O{+§f pTkfbg ƒ ‚6f]g qm;ƒ ug]{ pBf]ux¿n] Ohfhtkq b‚t'ƒ ltg'{ kg]{ 5}g„ tƒ o‚tf O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]ux¿n] Ps cfly{s jif{sf nflu a'emfpg' kg]{ Ohfhtkq b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j sfof{nodf bflvnf uƒsf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgfleqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

���

Page 334: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@-lgod # / % ;+u ;DalGwt_

bzf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^^.)^& sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= *),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtfƒ] xf]6n ?=#),))).–

-@_ rfƒtfƒ] xf]6n ?=@%,))).–

-#_ tLgtfƒ] xf]6n ?=!*,))).–

-$_ b'O{tfƒ] xf]6n ?=!@,%)).–

-%_ Pstfƒ] xf]6n ?= &,))).–&,))).–

���

Page 335: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn vf]nL

ljqmL ljtƒ0f ug]{ ko{6s

‚tƒsf] ƒ]i6'ƒ]06 tyf lƒ;f]6{ ?= %,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f

ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06 ƒ afƒ

tyf nh ?= #,))).–

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= *,))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf‚jb]zL dlbƒfdfq ljqmL

ug]{ v'b|f ljqm]tf ? ^))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf ‚jb]zL

dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n ‚6f]ƒ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= @),))).–

-@_ dlbƒf lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ M g]kfn aflxƒ r'ƒf]6

lgsf;Lstf{ ?= #,%)).–

���

Page 336: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6, l;ufƒ, ;'tL{ tyf ;'tL{hGo

j‚t' k}7fƒL ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgkƒfu tyf

kfgd;nf k}7fƒL ug]{sf] nflu ?= @%,))).–

-u_ kfgkƒfu, kfg d;nf, r'ƒf]6, v}gL, hbf{,

gz, ;'tL{, tyf ;'tL{hGo j‚t' yf]s

vƒLb laqmL ug]{sf] nflu ?=%,))).–

-3_ r'ƒf]6, v}gL, hbf{, gz, kfgkƒfu tyf

kfgd;nf v'b|f vƒLb ljqmL ug]{sf] nflu ?=!,%)).–

-ª_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL ug]{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf]

k|lte6†6fsf nflu ?= !,%),))).–

-h_ ‚6f]g qm;ƒ -lu§L ƒf]8f pTkfbg

ug]{ pBf]u_ ?= !,)),))).–

-em_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g] ;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ -!_el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?=!%,))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=#),))).–

$= dfly k|sƒ0f !, @ ƒ # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"FhLsf] cfwfƒdf k|To]s Ps nfv ?k}ofFF l‚yƒ k"FhL ePsf]

���

Page 337: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

k|lti7fgnfO{ tL; ?k}ofFFsf bƒn] pTkfbg Ohfhtkq b‚t'ƒ nfUg]5„ o‚tf] Ohfhtkq b‚t'ƒ Go"gtd tLg xhfƒ ?k}ofFFeGbf sd ƒ clwstd krf; xhfƒ ?k}ofFFeGbf a9L x'g]5}g„

b|i6Jo M-!_ o; cg';"rL adf]lhdsf] o‚tf] b‚t'ƒ sf7df08f} pkTosf

aflxƒsf O{6f pBf]usf] xsdf klRr; k|ltzt ƒ b'u{d If]qsf kmnkm'ndf cfwflƒt jfOg Pjd† dlbƒf pBf]usf] xsdf krxQƒ k|ltztn] sd nfUg]5„

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlbƒf vƒLb ljqmL ug]{ ePdf ;aeGbf j9L bƒsf] b‚t'ƒ dfq j'emfP k'Ug]5„

-#_ O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]un] k|sƒ0f # sf] v08 -5_ adf]lhd a'´fpg' kg]{ ƒsd dWo] la; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd h]i7 d;fGt;Dd a'´fpg] uƒL ls‚tf sfod ulƒPsf] 5„

-$_ d"No clej[l4 sƒdf btf{ ePsf O{+§f pTkfbg ƒ ‚6f]g qm;ƒ ug]{ pBf]ux¿n] Ohfhtkq b‚t'ƒ ltg'{ kg]{ 5}g„ tƒ o‚tf O{+§f pTkfbs ƒ ‚6f]g qm;ƒ pBf]ux¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b‚t'ƒeGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j sfof{nodf bflvnf uƒsf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgfleqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

��-%_o; cg';"rLsf] bkmf # sf] v08 -s_, -v_, -u_, -3_ ƒ -em_ df tf]lsPsf] Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ sf7df8f}+ pkTosfeGbf aflxƒsf Ohfhtkqjfnfsf xsdf kRrL; k|ltztn] sd nfUg]5„

^$

���

Page 338: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@-lgod # / % ;+u ;DalGwt_

gjf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^%.)^^ sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ tyf gjLsƒ0f b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= *),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtfƒ] xf]6n ?=#),))).–

-@_ rfƒtfƒ] xf]6n ?=@%,))).–

-# _ tLgtfƒ] xf]6n ?=!*,))).–

-$_ b'O{tfƒ] xf]6n ?=!@,%)).–

-% _ Pstfƒ] xf]6n ?= &,))).–&,))).–

���

Page 339: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn vf]nL

ljqmL ljtƒ0f ug]{ ko{6s ‚tƒsf] ƒ]i6'ƒ]06

tyf lƒ;f]6{ ?= %,))).–

-&_ ‚jb]zL dlbƒf jf]tn vf]nL ljqmL ljtƒ0f

ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06 ƒ afƒ

tyf nh ?= #,))).–

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf ljqmL ug]{

v'b|f ljqm]tf ?= *,))).–

-$_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsfdf ‚jb]zL dlbƒfdfq ljqmL ug]{

v'b|f ljqm]tf ? ^))).–

-%_ dxfguƒkflnsf, pkdxfguƒkflnsf ƒ

guƒkflnsf jfx]ssf cGo If]qdf

‚jb]zL dlbƒfdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-%_ l8kf6{d]06n ‚6f]ƒ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= @),))).–

-@_ dlbƒf lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ M

g]kfn aflxƒ r'ƒf]6 lgsf;Lstf{ ?= #,%)).–

���

Page 340: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6, l;ufƒ, ;'tL{ tyf ;'tL{hGo

j‚t' k}7fƒL ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgkƒfu tyf

kfgd;nf k}7fƒL ug]{sf] nflu ?= @%,))).–

-u_ kfgkƒfu, kfg d;nf, r'ƒf]6, v}gL, hbf{,

gz, ;'tL{, tyf ;'tL{hGoj‚t' yf]s vƒLb

laqmL ug]{sf] nflu ?=%,))).–

-3_ r'ƒf]6, v}gL, hbf{, gz, kfgkƒfu tyf

kfgd;nf v'b|f vƒLb ljqmL ug]{sf] nflu ?=!,%)).–

-ª_ ljb]zL v'bf] ƒ u'†F8 k}7fƒL ug]{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmL ug]{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf]

k|lte6†6fsf nflu ?= !,%),))).–

-h_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g] ;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?=#),))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?=^),))).–

$= cf}Bf]lus pTkfbg tkm{ M dfly k|sƒ0f !, @ ƒ # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"FhLsf] cfwfƒdf k|To]s Ps nfv ?k}ofFF l‚yƒ k"FhL ePsf] k|lti7fgnfO{ tL; ?k}ofFFsf bƒn] pTkfbg Ohfhtkq b‚t'ƒ nfUg]5„ o‚tf] Ohfhtkq b‚t'ƒ Go"gtd tLg xhfƒ ?k}ofFFeGbf sd ƒ clwstd krf; xhfƒ

��0

Page 341: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

?k}ofFFeGbf a9L x'g]5}g„ k|sƒ0f !, @ ƒ # df pNn]lvt j‚t'x¿ jfx]s cGo j‚t'x¿sf] laqmL ljtƒ0fsf] nflu Ohfhtkq lng' kg]{ 5}g„

%= ;]jf laqmLsf] nflu M ?=@,))).–

b|i6Jo M-!_ o‚tf] b‚t'ƒ sf7df8f}+ pkTosf afx]s cGo If]qdf krf;

k|ltztn] sd nfUg]5„

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlbƒf vƒLb ljqmL ug]{ ePdf ;aeGbf j9L bƒsf] b‚t'ƒ dfq j'emfP k'Ug]5„

-#_ O{+§f pTkfbsn] k|sƒ0f # sf] v08 -5_ adf]lhd a'´fpg' kg]{ ƒsd dWo] bz k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd kmfNu'0f d;fGt;Dd a'´fpg] uƒL ls‚tf sfod ulƒPsf] 5„

-$_ d"No clej[l4 sƒdf btf{ ePsf O{+§f pTkfbg ug]{ pBf]ux¿n] Ohfhtkq b‚t'ƒ ltg'{ kg]{ 5}g„ tƒ o‚tf O{+§f pTkfbsx¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j sfof{nodf bflvnf uƒsf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfhtkq b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgfleqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

��1

Page 342: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–@-lgod # / % ;Fu ;DalGwt_

;ftf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^$.)^% sf nflu _

Ohfhtkq lng' kg]{ j:t' tyf Ohfhtkq gjLs/0f b:t'/

Ohfhtkq b‚t'ƒ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l‚k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljoƒ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷a|f08L -kmnk"mndf cfwflƒt_ dfq

agfpg] k|lti7fgsf] nflu ?= $),))).–

-ª_ cGo dlbƒf pTkfbgsf nflu ?= *),))).–

-r_ r'ƒf]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,)),))).–

@= dlb/f laqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtfƒ] xf]6n ?=#),))).–

-@_ rfƒtfƒ] xf]6n ?=@%,))).–

-#_ tLgtfƒ] xf]6n ?=!*,))).–

-$_ b'O{tfƒ] xf]6n ?=!@,%)).–

-%_ Pstfƒ] xf]6n ?= &,))).–

��2

Page 343: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ ‚jb]zL tyf ljb]zL dlbƒf af]tn vf]nL

laqmL ljtƒ0f ug]{ ko{6s ‚tƒsf] ƒ]i6'ƒ]06

tyf lƒ;f]6{ ?= %,))).–

-&_ ‚jb]zL dlbƒf af]tn vf]nL laqmL ljtƒ0f

ug]{ ;fwfƒ0f xf]6n, ƒ]i6'ƒ]06 ƒ jfƒ tyf nh ?= #,))).–xf]6n, ƒ]i6'ƒ]06 ƒ jfƒ tyf nh ?= #,))).–

-v_ dlb/f laqm]tfsf] nflu M

-!_ dlbƒf ljtƒs ?= @),))).–

-@_ yf]s laqm]tf ?= !@,))).–

-#_ ‚jb]zL tyf ljb]zL dlbƒf laqmL ug]{

v'b|f laqm]tf ?= *,))).–

-$_ ‚jb]zL dlbƒfdfq laqmL ug]{ v'b|f laqm]tf ? !,%)).–

-%_ l8kf6{d]06n ‚6f]ƒ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlbƒf ƒ l‚k|6 k}7fƒLstf{ ?= @),))).–

-@_ dlbƒf lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ M g]kfn ƒfHo aflxƒ

r'ƒf]6 lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb laqmL / pTkfbg tkm{ M

-s_ ljb]zL r'ƒf]6, l;ufƒ, ;"tL{ tyf ;"tL{hGo

j‚t' k}7fƒLstf{{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgkƒfu tyf

kfgd;nf k}7fƒLstf{sf] nflu ?= @%,))).–

���

Page 344: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-u_ kfgkƒfu, kfg d;nf, r'ƒf]6, v}gL,

hbf{, gz, ;"tL{, tyf ;"tL{hGo j‚t' yf]s

vƒLb laqmLstf{sf] nflu ?= #,))).–

-3_ r'ƒf]6, v}gL, hbf{, gz, kfgkƒfu tyf

kfgd;nf v'b|f vƒLb laqmLstf{sf] nflu ?= %)).–

-ª_ ljb]zL v'bf] ƒ u'†F8 k}7fƒLstf{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 ƒ l‚k|6 vƒLb laqmLstf{{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf] nflu k|lt lrDgL

e§fsf] nflu ?= *),))).–

-h_ kfjƒ qm;ƒ k|of]u uƒL pTkfbg x'g] ;Vvƒ -u'0f_, sfnf] ;Vvƒ, ƒ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ el6{sn ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ;Ddsf]_ ?= #),))).–

-@_ xf]lƒh]G6n ƒf]nƒ k|of]u ug]{ pBf]usf]

nflu -bz x;{ kfjƒ eGbf a9Lsf]_ ?= ^),))).—

$= cf}Bf]lus pTkfbg tkm{ M dfly k|sƒ0f !, @ ƒ # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l‚yƒ k"FhLsf] cfwfƒdf k|To]s Ps nfv ?k}Fof l‚yƒ k"FhL ePsf] k|lti7fgnfO{ tL; ?k}ofFFsf bƒn] pTkfbg Ohfhtkq b‚t'ƒ nfUg]5„ o‚tf] Ohfhtkq b‚t'ƒ Go"gtd tLg xhfƒ ?k}FofeGbf sd ƒ clwstd krf; xhfƒ ?k}Fof eGbf a9L x'g]5}g„ k|sƒ0f !, @ ƒ # df pNn]lvt j‚t'x¿ afx]s cGo j‚t'x¿sf] laqmL ljtƒ0fsf] nflu Ohfhtkq lng' kg]{ 5}g„

���

Page 345: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

%= ;]jf laqmLsf] nflu M ?=@,))).–

b|i6Jo M-!_ o‚tf] b‚t'ƒ sf7df08f}+ pkTosf afx]s cGo If]qdf krf;

k|ltztn] sd nfUg]5„

-@_ Ps PsfOn] PseGbf a9L lsl;dsf] dlbƒf vƒLb laqmL ug]{ ePdf ;aeGbf a9L bƒsf] b‚t'ƒ dfq a'´fP k'Ug]5„

-#_ O{+6f pTkfbsn] k|sƒ0f # sf] v08 -5_ adf]lhd a'´fpg' kg]{ ƒsd dWo] bz k|ltzt Ohfhtkq lnFbf, rfln; k|ltzt df3 d;fGt;Dd ƒ afFsL ƒsd kmfNu'0f d;fGt;Dd a'´fpg] uƒL ls‚tf sfod ulƒPsf] 5.

-$_ d"No clej[l4 sƒdf btf{ ePsf O{+6f pTkfbg ug]{ pBf]ux¿n] Ohfht b‚t'ƒ ltg'{ kg]{ 5}g„ tƒ o‚tf O{+6f pTkfbsx¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{ Ohfht b‚t'ƒ eGbf sd d"No clej[l4 sƒ c;'n uƒL cfGtlƒs ƒfh‚j sfof{nodf bflvnf uƒsf] cj‚yfdf To‚tf] sd ePsf] ƒsd Ohfht b‚t'ƒ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgfleqdf cfGtlƒs ƒfh‚j sfof{nodf bflvnf ug'{ kg]{5 ƒ ;f] cjlwleq bflvnf guƒ]df ;f]df P]g adf]lhd lanDa b‚t'ƒ nfUg]5„

���

Page 346: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

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Page 347: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

* ITS df cGtMz'Ns ;km†6]joƒ ;dfj]z ug]{ qmddf Ps?ktfsf] nflu ;flas Ohfhtkqsf] gd'gf ;fdfGo klƒdfh{g ulƒPsf]„

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Page 348: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL– $

-lgo

d !@

;Fu

;DalGw

t_

pTkfbg

tyf ljq

mL eP

sf] b}lgs

df}Hbfts

f] lx;f

ald

ltdf

ns

f] lj

j/0f

cl3

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bgs

f] jf

+sL d

f}Hbf

tlb

g e/

Ldf

ePs

f] pTk

fbg

hDd

f df

}Hbft

ljqm

Lsf]

af+s

L df}H

bft

s}lk

mot

kl/d

f0f

cGt

Mz'Ns

sf] b

/h

Ddf

cGt

Mz'Ns

kl/d

f0f

cGt

Mz'Ns

b/

hDd

f

cGt

Mz'Ns

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Page 349: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–%

-lgo

d !$

sf] v08

-s_ ;Fu

;Da

lGwt_

sf]/f df

nsf] df

}Hbft ljj

/0f

k[i6f

Í M–

Ohfh

tkqj

fnfs

f] gfd

ƒ 7

]ufgf M

–====

======

======

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Ohfh

tkq

g+= =

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= ‚yfo

L n]v

f gDa

ƒM====

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ldlt

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clw

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t

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Page 350: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL–^

-lgo

d !$

-v_ ;Fu

;Da

lGwt_

sf]/f dfns

f] vkt

/ r

'/f]6÷

lj8L p

Tkfbgs

f] b}lgs ljj

/0f

k[i6f

Í M–

Ohfh

tkqj

fnfs

f] gfd

ƒ 7

]ufgf M

–====

======

======

Ohfh

tkq

g+= =

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======

== ‚y

foL n

]vf g

DaƒM=

======

======

======

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====

ldlt

cl3

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f+sL

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clw

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tkq–

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f] ;xL

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mot

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Page 351: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL – $s

-lgod ^s sf] pklgod -!_ v08 -u_ ;Fu ;DalGwt_

g]kfn ;/sf/cy{ dGqfno

cfGtl/s /fh:j ljefucGtMz'Ns lgwf{ƒ0f cfb]z

ldlt M ÷ ÷

>L === === === === === ===

!_ Ohfhtkqjfnfsf] gfdM

@_ Ohfhtkqjfnfsf] 7]ufgfM

#_ ‚yfoL n]vf gDjƒ

cGtMz'Ns Ohfhtkq gDjƒ

$_ cGtMz'Ns lgwf{ƒ0f ePsf] cjlw ====================================

%_ cGtMz'Ns lgwf{ƒ0f ug]{ P]gsf] bkmf =============== tyf lgodfjnLsf] lgod =============== ;Fu ;DjlGwt„

lgDgfg';fƒsf] cGtMz'Ns ƒsd ?= ============================================== -cIfƒ]kL================ =============== ==== ===== ==== ==== ================== dfq_ ltg'{ gkg]{ cyjf klƒjt{g ug'{ kg]{ s'g} 7f]; k|df0f eP of] kq k|fKt ug'{ ePsf] kGw| lbgleq cGtMz'Ns clws[t;dIf k]z ug'{ xf]nf„ cGoyf of] cfb]z k|fKt ug'{ ePsf] kGw| lbgleq g]kfn ;ƒsfƒsf] ;j{;l~rt sf]ifdf bflvnf x'g] uƒL==================================================== l‚yt ======================================= a}+s jf gub bflvnf ug'{ xf]nf„

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Page 352: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtMz'Ns lgwf{ƒ0f ug'{ kg]{ sfƒ0fx¿M

!= Dofb leq cGtMz'Ns ljjƒ0f bflvnf guƒ]sf]n]

@= cw"ƒf] jf q'l6k"0f{ cGtMz"Ns ljjƒ0f k]z uƒ]sf]n]

#= em"¶f cGtMz'Ns ljjƒ0f k]z uƒ]sf]n]

$= cGo M

%= ldlt ================== ;Ddsf] ljnDj b‚t'ƒ ƒ hlƒjfgf u0fgf ulƒPsf] 5

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

cGtMz'Ns clws[t

cGtMz'Ns lgwf{/0f ePsf] cjlw

qm=;+= dfl;s dlxgf jif{ yk cGtMz'Ns lgwf{ƒ0f ljnDj b:t'ƒ hlƒjfgf hDdf

!

@

#

$

hDdf

sfof{no k|of]hgsf] nflu dfq

sDKo"6ƒ k|ljli6

ldlt M ÷ ÷

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

cGtMz'Ns clws[tsf] b:tvt

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Page 353: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL – $v

-lgod ^s sf] pklgod -@_ ;Fu ;DalGwt_

g]kfn ;/sf/cy{ dGqfno

cfGtl/s /fh:j ljefu

clGtd cGtMz'Ns lgwf{ƒ0f cfb]z

ldlt M ÷ ÷

>L === === === === === ===

!_ Ohfhtkqjfnfsf] gfdM @_ Ohfhtkqjfnfsf] 7]ufgfM

#_ ‚yfoL n]vf gDjƒ

cGtMz'Ns Ohfhtkq gDjƒ

$_ cGtMz'Ns lgwf{ƒ0f ePsf] cjlw ====================================

%_ cGtMz'Ns lgwf{ƒ0f ug]{ P]gsf] bkmf =============== tyf lgodfjnLsf] lgod ================ ;Fu ;DjlGwt„

tkfO{n] k]z ug'{ePsf] hjfkm tyf k|df0f sfuhftx¿;d]tsf] d'Nof+sg ubf{ lgDgfg';fƒsf] cGtMz'Ns ƒsd ?= ============== === ===== -cIf]ƒ]kL===== ============== ============================== ===========_ dfq ltg'{ kg]{ b]lvg cfPsf] 5„ pQm ƒsd of] cfb]z hfƒL ePsf] ldltn] ;ft lbgleq g]kfn ;ƒsfƒsf] ;j{;l`rt sf]ifdf bflvnf x'g] uƒL ================== l‚yt =============================================== a}+sdf gub bflvnf ug'{ xf]nf„ of] cfb]z hfƒL ePsf] ldltn] ;ft lbgleq cGtMz'Ns ga'emfPdf ljnDj b‚t'ƒ ƒ hƒLjfgf nfUg]

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Page 354: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

Aoxf]ƒf ;'lrt ulƒG5„ of] cfb]zdf lrQ gj'em] P]g jdf]lhd k'gƒfjnf]sg lbg ;lsg] s'ƒf hfgsfƒL uƒfOG5„

cGtMz'Ns lgwf{/0f ug'{ kg]{ sf/0fx¿!= Dofb leq cGtMz"Ns ljjƒ0f bflvnf guƒ]sf]n]

@= cw"ƒf] jf q'l6k"0f{ cGtMz'Ns ljjƒ0f k]z uƒ]sf]n]

#= em'§f cGtMz'Ns ljjƒ0f k]z uƒ]sf]n]

$= cGo M

%= ldlt =====================;Ddsf] ljnDj b‚t'ƒ ƒ hlƒjfgf u0fgf ulƒPsf] 5„

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

cGtMz'Ns clws[t

cGtMz'Ns lgwf{ƒ0f ePsf] cjlwqm=;+= dfl;s dlxgf jif{ yk cGtMz'Ns

lgwf{ƒ0f ePsf] ƒsd

ljnDj hlƒjfgf hDdf

!@#$

hDdf

sfof{no k|of]hgsf] nflu dfq

sDKo"6ƒ k|ljli6

ldlt M ÷ ÷

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

cGtMz'Ns clws[tsf] b:tvt

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Page 355: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL – $u

-lgod !#s= sf] pklgod -!_ v08 -u_ ;Fu ;DalGwt_

v/Lb vftf

‚yfoL n]vf gDjƒ

cGtMz'Ns Ohfht kq g+=

vƒLb ePsf] cjlw M dlxgf ============= ;fn ==================

jLhs hDdf

vƒLb d"No

cGtMz'Ns gnfUg]

cGtMz'Ns of]Uo vƒLb

cGtMz'Ns of]Uo k}7fƒL

ldlt jLhs gDaƒ

cfk"lt stf{sf] gfd

cfk"lt{ stf{sf] gDaƒ

vƒLb d"No d"No cGtM z'Ns

-?=_

d"No cGtM z'Ns -?=_

s"n hDdf

gf]6 M olb Ohfhtkqjfnf d"=c=sƒdf ;d]t btf{ ePdf o; vftfnfO{ d"=c=sƒ

v/Lb vftf;Fu ;dfof]hg uƒL tofƒ ug{ ;lsg]5„

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Page 356: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL – $3

-lgod !#s= sf] pklgod -!_ v08 -u_ ;Fu ;DalGwt_

ljqmL vftf

sƒbftf btf{ gDaƒ

cGtMz'Ns Ohfht kq g+=

ljqmL ePsf] cjlw M dlxgf =================== ;fn =====================

jLhs hDdf ljqmL lgsf;L cGtMz'Ns of]Uo ljqmL

ldlt jLhs gDaƒ

v/Lbs tf{sf] gfd

vƒLb stf{sf] btf{ g+=

klƒdf0f d"No d"No cGtM z'Ns

s"n hDdf

gf]6 M olb Ohfhtkqjfnf d"=c=sƒdf ;d]t btf{ ePdf o; vftfnfO{ d"=c=sƒ

ljqmL vftf;Fu ;dfof]hg uƒL tofƒ ug{ ;lsg]5„

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Page 357: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL – $ª

-lgod !#u ;Fu ;DalGwt_

g]kfn ;/sf/cy{ dGqfno

cfGtl/s /fh:j ljefu

cGtMz'Ns ljj/0f kmf/fd

ldlt M ÷ ÷

jif{ ======================= dlxgf =============

h'g lxgfsf] xf] To;df -Ý_ lrGx nufpg'xf];†„

‚yfoL n]vf gDjƒ

cGtMz'Ns Ohfht

gfd

7]ufgf

olb o; cjlwdf sfƒf]jfƒ guƒ]sf] eP tnsf] dxndf z'Go ƒfv]ƒ ljjƒ0fdf x‚tfIfƒ ug'{xf];†„ ?=! eGbf 3l6 ePdf k};fnfO{ ?=! df ldnfg ulƒ ljjƒ0f eg'{xf]nf„

sfƒf]jfƒ d"No

v/Lbdf ltƒ]sf] cGtMz'Ns qm]l86

ljqmLdf ;+sng uƒ]sf] z'Ns 8]lj6

!= ljqmL

!=!= cGtMz'Ns of]Uo ljqmL

!=@ lgsf;L

@= v/Lb ÷k}7fƒL

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Page 358: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

@=!= cGtMz'Ns of]Uo v/Lb

@=@= cGtMz'Ns of]Uo k}7fƒL

@=#= 5'6 v/Lb

@=$= 5'6 k}7fƒL

#= cGo

#=!= cGo yk36

$= hDdf

%= 8]lj6–qm]l86 -±_ jf -—_M=============================

^= ut dlxgfsf] ldng ug{ jfFsL qm]l86 ================================

&= s'n ltg{' kg]{ cGtM z'Ns ?=-%–^_ -±_ jf -—_M=========================

d, -k'ƒf gfd_ o; cGtMz'Ns ljjƒ0fdf pNn]v ulƒPsf] hfgsfƒL ;To ƒ k'ƒf ePsf] Joxf]ƒf k|dfl0ft ub{5'„

ldlt M

x‚tfIfƒ M kb M .

sfof{no k|of]hgsf] nflu dfq

sDKo"6ƒ btf{

ldlt =========÷======÷======

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

cGtMz'Ns clws[t

gf]6 M klƒdf0fsf] cfwfƒdf cGtMz'Ns nfUg] j‚t'sf] sfƒf]afƒ ug]{ Ohfhtkqjfnfn] z'? df}Hbft pTkfbg, ljqmL tyf clGtd df}Hbftsf] klƒdf0ffTds ljjƒ0f

;d]t o; ljjƒ0f ;fy ;+nUg ug'{ kg]{5„

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Page 359: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL– &

-lgod !$ sf] v08 -ª_ ;Fu ;DalGwt_

b}lgs KoflsË ?dsf] ljj/0f

Ohfhtkqjfnfsf] gfd ƒ 7]ufgf M==========================================

Ohfhtkq g+= =========================================‚yfoL n]vf gDaƒM=============================

ldlt cl3Nnf] af+sL a§f ƒ k}s]h

cfh k|fKt x'g cfPsf]

hDdf

uf]bfd 3ƒdf uPsf] k}s]h qmd ;+Vof ƒ

klƒdf0fafFsL cGtMz'Ns

clws[tsf] ;xL

Ohfhtkqjfnfsf] jf k|jGwssf] ;xL

s}lkmot

k}s]h l;lƒon gDaƒ

klƒdf0f

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Page 360: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL– *

-lgo

d !$

sf] v08

-ª_ ;Fu

;Da

lGwt_

uf]bfdd

f /x

]sf] r'/f]6s

f] b}lgs

ljj

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k[i6f

Í M–

Ohfh

tkqj

fnfs

f] gfd

ƒ 7

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M–====

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tkq

g+= =

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L n]v

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ƒM====

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ldlt

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ftKo

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fd 3

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sf]

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f

af+s

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Mz'Ns

cGt

Mz'Ns

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fnf

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sf]

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mot

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Page 361: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL (

-lgod !$ sf] v08 -r_ / lgod !% sf] pklgod -@_ ;Fu ;DalGwt_

r'/f]6 tyf lj8Lsf] lgisfzg dfu kmf/fd

Ohfhtkqjfnfsf] gfd ƒ 7]ufgf M—

Ohfhtkq g+==============cf=j========================‚yfoL n]vf =======================

s|=;+= uf]bfd 3ƒsf] g+= ƒ ldlt

r'ƒf]6 lj+8Lsf] gfd ƒ KoflsË

s|d ;+Vof

klƒdf0f -a§f, u|; jf

kf]sf_

d"No cGtMz'Ns s}lkmot

bƒ ?= cGtMz'Ns ?=

!= hDdf Kofs]hsf] ;+Vof M—

@= ;fdfgsf] klƒdf0f M—

#= cGtMz'Ns bƒM—

$= r'ƒf]6sf] xsdf dfq M— cfjZos cGtMz'Ns l6s6 ;+Vof M—

sfof{no k|of]hgsf] nflu

!= lgisfzg dfu uƒ]sf] klƒdf0fsf] hDdf x'g] cGtMz'Ns ƒsd ?=======================

===== ef}=g+=÷ƒ=g+= =========== ldlt ============ df bflvnf 5 ƒ cGtMz'Ns l6s6 yfg

=================sf] k|lt yfg ?= ====================n] ================== bflvnf 5„

cGtMz'Ns lgƒLIfs÷kmfF6jfnfsf]

;xLM ================================================== ldlt M =======================================

@= pkƒf]Qm cg';fƒ bflvnf ePsf] tyf l;kmflƒ;sf cfwfƒdf r'ƒf]6÷lj8L

lgisf;g ‚jLs[lt lbOPsf] 5„

cGtMz'Ns clws[tsf]

;xLM ================================================= ldlt M ===================================

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Page 362: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

�2cg';"rL– (s

-lgod !* ;Fu ;DalGwt_

Aofr lgoGq0f vftf

Ohfhtkqjfnfsf] gfd ƒ 7]ufgf =============================================================

df};d================================dlxgf=========================================================

Ohfhtkq g++= ===================================‚yfoL n]vf gDaƒ =================================

l;=g+= a|f08sf] gfd

-gfd, zlQm ƒ klƒdf0f_

pTkfbg ldlt

Aofr g++= l;nl;n]jfƒ g+= hDdf af]tn yfg

s}lkmot

b]lv ;Dd

hDdf

gf]6M != k|To]s a|f08sf] gfd, o"=kL= zlQm ƒ Pd Pn v'Ng] uƒL qmdzM pNn]v

ug'{kg]{„

@= of] vftf k|To]s lbgsf] ‚ki6 b]lvg] uƒL ƒfVg'kg]{„

^@ ;ftf}+ ;+zf]wgåfƒf yk ulƒPsf]„

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Page 363: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL– !)

-lgo

d @@

sf] pk

lgod

-!_ ;

Fu ;D

alGw

t_

l8li6n

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n] lbg'k

g]{ /S

;L÷j

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jfOg

sf] kmf+6jf/L

ldlt

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xgf =

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Page 364: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL– !!

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sf] pk

lgod

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Fu ;D

alGw

t_

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======

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klƒdf0f

zlQm

ƒS;L÷ljoƒ÷jfOg dfsf{

af]tnsf] ;+Vof

klƒdf0f

zlQm

ƒS;L÷ljoƒ÷jfOg dfsf{

af]tnsf] ;+=

klƒdf0f

zlQm

hDdf

ƒS;L÷ljoƒ÷jfOg dfsf{

af]tnsf] ;+=

klƒdf0f

zlQm

dfl;

sq}d

fl;s

cw{j

flif{s

jflif

{s

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Page 365: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL– !@

-lgod @% ;Fu ;DalGwt_

;Vv/ v'Fbf]sf] b}lgs lx;fa

Ohfhtkqjfnfsf] gfd ƒ 7]ufgf ==============================================================

df};d ========================= dlxgf ======================

Ohfhtkq g+========================== ‚yfoL n]vf gDaƒM=============================

ldlt

cl3Nnf] af+sL :6s

k|fKt ePsf] hDdf lx;fa kun]sf] af+sL

s}lk

mot

sf/vfgf af6 v/Lb ePsf]

aflx/af6 v/Lb ePsf]

hDdf kun]sf] u'8

hDdf

af]ƒf

jf

rSs

L

jhg

af]ƒf

jf

rSs

L

jhg

af]ƒf

jf

rSs

L

jhg

af]ƒf

jf

rSs

L

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Page 366: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

��cg';"rL !#

-lgod ^ sf] pklgod -$_ / -%_ tyf lgod @(s= ;Fu ;DjlGwt_

s/ jLhssf] 9fFrf

jLhs g+= M sfƒf]jfƒ ldlt M

ljqm]tfsf] gfd M jLhs hfƒL ePsf] ldlt M

7]ufgf M Od]n M

kmf]g g+=M j]e;fO6 M

k†mofS; g+= M

ljqm]tfsf] btf{ g+=M

qm]tfsf] gfd M

7]ufgf M

e'QmfgLsf] tlƒsf M gub÷r]s÷8«fk†m6÷cGo

l;=g+= ljjƒ0f klƒdf0f k|lt PsfO{ d"No

-?=_

hDdf d"No -?=_

hDdf

cGtMz'Ns k|ltzt========÷klƒdf0f=========sf bƒn] ?=

s"n ƒsd

5'6

v'b ƒsd

==========Ü n] d"=c=sƒ

s"n hDdf

ljqm]tfsf] ;xLM ==========================================

^# kfFrf} ;+zf]wgåfƒf yk ePsf] ƒ gjf}+ ;+zf]wgåfƒf klƒdflh{t„

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Page 367: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

dlb/f P]g, @)#!

Page 368: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf
Page 369: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

dlb/f P]g, @)#!

nfndf]xƒ ƒ k|sfzg ldlt M @)#!.)^.@)

klxnf] ;+zf]wg M @)%&.!).)$

cfly{s P]g M @)^%.)^.)#

cfly{s P]g M @)&@.)#.@(

@)#! ;fnsf] P]g g+= !)

dlbƒfsf] lgoGq0f ug{ ag]sf] P]g

k|:tfjgf M ;j{;fwfƒ0f hgtfsf] ;bfrfƒ, ‚jf‚Yo, ;'ljwf tyf cfly{s lxt sfod ƒfVgsf nflu dlbƒfsf] pTkfbg, laqmL ljtƒ0f ƒ lgsf;L k}7fƒL ;d]tdf lgoGq0f ug{ jf~5gLo ePsf]n], >L % dxfƒfhflwƒfh jLƒ]Gb| jLƒ ljqmd zfxb]jaf6 ƒfli6«o k~rfotsf] ;Nnfx ƒ ;Ddltn] of] P]g agfOaS;]sf] 5„

!= ;+lIfKt gfd, lj:tf/ / k|f/De M– -!_ o; P]gsf] gfd ædlbƒf P]g, @)#!Æ ƒx]sf] 5„

-@_ of] P]g g]kfneƒ nfu" x'g]5„

-#_ of] P]g t'?Gt k|fƒDe x'g]5„

@= kl/efiff M– ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; P]gdf,–�-s_ ædlb/fÆ eGgfn] cGg, kmnkm"n jf cGo s'g} ‚6fr{o'Qm

j‚t'nfO{ hLj ƒf;folgs k|lqmofåfƒf s'xfO{ jf cGo s'g} tlƒsfaf6 tofƒ kflƒPsf] cNsf]xno'Qm kbfy{ ;Demg' k5{ ƒ ;f] zAbn] ƒS;L, hfF8, 5†ofª, lJx‚sL, ƒd, hLg, a|f08L, ef]8†sf, ljoƒ, jfOg, ;]ƒL, ;]Dk]g, ;fO8ƒ, k]ƒL, ld8, dfN6g,

1 klxnf] ;+zf]wgåfƒf ;+zf]lwt„ d"n P]gsf] Joj‚yf lgDgfg';fƒ lyof]M -s_ ædlbƒfÆ eGgfn] kmnkm"n, cGg

jf s'g} kbfy{ s'xfO{ jf cGo s'g} tlƒsfn] tofƒ ulƒg] ;a} lsl;dsf] ƒS;L ;D´g'k5{ ƒ ;f] zAbn] hfF8,

ljoƒ, tf8L, ƒS;L tofƒ ug]{ dx'jf ƒ ƒ]lS6kmfO8 l‚k|6nfO{ ;d]t hgfpF5„

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Page 370: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cf}Bf]lus cNsf]xn, ƒ]lS6kmfO8 l‚k|6, dfN6l‚k|6, ;fOn]06 l‚k|6, l8g]r8{ l‚k|6 ƒ x]8†; l‚k|6 ;d]tnfO{ hgfpF5„

�-v_ æpTkfbgÆ eGgfn] dlbƒf tofƒ ug{sf nflu cfjZos kbfy{ s'xfpg], ttfpg], ksfpg] jf To‚tf] kbfy{df jf‚gf jf ‚jfb cfpg] uƒL s'g} s'ƒfsf] ;lDd>0f ug{ jf dlbƒf tofƒ ug{sf] nflu ckgfOg] ;a} jf s'g} ljlw jf sfo{ ;Demg' k5{„

�-u_ æOhfhtkqÆ eGgfn] bkmf ^s adf]lhd dlbƒf pTkfbg, laqmL ljtƒ0f, lgsf;L jf k}7fƒL ug{ lbOPsf] Ohfhtkq ;Demg' k5{„

�-u!_ æcGtMz'Ns clws[tÆ eGgfn] cGtMz'Ns ;DaGwL k|rlnt sfg"g adf]lhd tf]lsPsf] clws[t ;Demg' k5{„

�-u@_ æpTkfbsÆ eGgfn] dlbƒf pTkfbg ug{ Ohfhtkq k|fKt uƒ]sf] JolQm, kmd{, sDkgL jf ;+‚yf ;Demg' k5{„

�-u#_ æJolQmÆ eGgfn] s'g} JolQm, k|lti7fg, ;+3, ;fem]bfƒL ;+‚yf, ;xsfƒL, ;+o'Qm Joj;fo, u'7L jf sf]ifsf] ;+rfns, k|f]k|fO6ƒ jf d'Vo e} sfd ug]{ k|ltlglw jf Ph]06 ;Demg' k5{ ƒ ;f] zAbn] gfkmfsf] p2]Zo lnO{ jf glnO{ dlbƒfsf] pTkfbg jf k}7fƒL uƒL yf]s jf v'b|f jf h'g;'s} ?kdf laqmL ljtƒ0f ug]{ lgsfo jf To‚tf] lgsfosf] zfvf, pkzfvf jf To‚t} cGo sfƒf]jfƒ ug]{ ‚yfg ;d]tnfO{ hgfpg]5„

@ klxnf] ;+zf]wgåfƒf ;+zf]lwt„ d"n P]gsf] Joj‚yf lgDgfg';fƒ lyof]M-v_ æpTkfbgÆ eGgfn] ƒS;L tofƒ

ug{sf nflu kmnkm"n ,cGg jf cGo s'g} kbfy{nfO{ s'xfpg], ksfpg] jf To;df ƒS;Lsf] af‚gf jf ‚jfb

cfpg] uƒL s'g} s'ƒfsf] ;lDd>0f ug]{ ;a} jf s'g} ljlw jf sfo{nfO{ ;D´g'k5{„

# klxnf] ;+zf]wgåfƒf ;+zf]lwt„ d"n P]gsf] Joj‚yf lgDgfg';fƒ lyof]M-u_ æcg'dltkqÆ eGgfn] 7]Ssfsf]

;DaGwdf lbOg] k§f, sa'lnotnfO{ ;d]t hgfpF5„

$ cfly{s P]g, @)^% åfƒf yk ulƒPsf]„ cfly{s cWofb]z @)&! ;d]tn] lgƒGtƒtf lbPsf]„

% cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

^ cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

��0

Page 371: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

�-u$_ æk}7f/LÆ eGgfn] k|rlnt sfg"g adf]lhd ljb]zaf6 g]kfnleq dlbƒf Nofpg] sfo{ ;Demg' k5{„

�-u%_ æljefuÆ eGgfn] cfGtlƒs ƒfh‚j ljefu ;Demg' k5{„

-3_ ætf]lsPsf] jf tf]lsP adf]lhdÆ eGgfn] o; P]g cGtu{t ag]sf lgoddf tf]lsPsf] jf tf]lsP adf]lhd ;Demg' k5{„

#= dlb/fsf] pTkfbgdf lgoGq0f M– s'g} JolQmn] Ohfhtkq j]uƒ ƒ Ohfhtkq kfPsf]n] klg Ohfhtkqdf tf]lsPsf] zt{ adf]lhd afx]s dlbƒfsf] pTkfbg ug{ kfpg] 5}g„

$= dlb/fsf] laqmL ljt/0fdf lgoGq0f M– s'g} JolQmn] Ohfhtkq j]uƒ ƒ Ohfhtkq kfPsf]n] klg Ohfhtkqdf tf]lsPsf] zt{ adf]lhd afx]s dlbƒf laqmL, ljtƒ0f ug{ jf dlbƒf v'jfpg] afƒ, ƒ]i6'ƒ]06 jf k;n yfKg kfpg] 5}g„

�$s= dlb/fsf] pTkfbg tyf laqmL ljt/0fdf aGb]h M– -!_ s;}n] klg Knfli6ssf] kf]sf -kfpr_ df dlbƒf ƒfvL dlbƒfsf] pTkfbg tyf laqmL ljtƒ0f ug'{ x'b}g„

-@_ s;}n] klg c7fƒ jif{sf] pd]ƒ k'ƒf guƒ]sf] JolQmnfO{ dlbƒf laqmL ljtƒ0f ug'{ x'b}g„

-#_ c7fƒ jif{sf] pd]ƒ k'ƒf guƒ]sf] JolQmn] dlbƒfsf] laqmL ljtƒ0f ug'{ x'b}g„

%= dlb/fsf] lgsf;L k}7f/Ldf lgoGq0f M– s'g} JolQmn] Ohfhtkq j]uƒ ƒ Ohfhtkq kfPsf]n] klg Ohfhtkqdf tf]lsPsf] zt{ adf]lhd afx]s dlbƒfsf] lgsf;L jf k}7fƒL ug{ kfpg] 5}g„

& cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

* cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

( cfly{s P]g, @)^% åfƒf yk ulƒPsf]„

��1

Page 372: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

�0^ Ohfhtkq lng'kg]{ M— -!_ cGtMz'Ns P]g, @)%* jf ;f] P]g cGtu{t ag]sf] lgod adf]lhd Ohfhtkq glnO{ s;}n] klg dlbƒfsf] pTkfbg, k}7fƒL, laqmL jf ;+ro ug{ kfpg]5}g„

��^s= Ohfhtkq lbg' kg]{ M– bkmf ^ adf]lhd Ohfhtkqsf] nflu s'g} lgj]bg kg{ cfPdf tf]lsPsf] clwsfƒLn] ;f] lgj]bg pkƒ cfjZos hfFra'em ug]{5 ƒ To;ƒL hfFra'em ubf{ lgj]bsnfO{ Ohfhtkq lbg dgfl;j b]v]df tf]lsP adf]lhdsf] zt{sf] cwLgdf ƒxL dlbƒfsf] pTkfbg, laqmL ljtƒ0f, lgsf;L jf k}7fƒL ug{ tf]lsPsf] b‚t'ƒ lnO{ tf]lsPsf] 9fFrfdf Ohfhtkq lbg' kg]{5„ tƒ c7fƒ jif{sf] pd]ƒ k'ƒf guƒ]sf] JolQmnfO{ Ohfhtkq lbOg] 5}g„

��^v= Ohfhtkqsf] cjlw / gjLs/0f M– Ohfhtkqsf] cjlw ƒ gjLsƒ0f b‚t'ƒ ;DaGwL Joj‚yf tf]lsP adf]lhd x'g]5„

��^u= Ohfhtkq /2 ug{ ;Sg] M– tf]lsPsf] clwsfƒLn] bkmf ^s= adf]lhd lbOPsf] Ohfhtkq b]xfosf] cj‚yfdf ƒ2 ug{ ;Sg]5 M–

s_ Ohfhtkq gjLsƒ0f guƒ]df,

v_ Ohfhtkqdf tf]lsPsf] zt{ pNn+3g uƒ]df,

u_ bkmf $s= ljklƒt sfd uƒ]df„

!) cfly{s P]g, @)^% åfƒf ;+zf]wg ePsf]„ klxnf] ;+zf]wgåfƒf ;+zf]lwt Joj‚yf o‚tf] lyof]M

^= cg'dltkqsf] nflu lgj]bg lbg' kg]{ M– dlbƒfsf] pTkfbg, laqmL ljtƒ0f, lgsf;L jf k}7fƒL ug{

rfxg]n] cg'dltkq lngsf] nflu tf]lsPadf]lhdsf] 9fFrfdf tf]lsPsf] clwsfƒL ;dIf lgj]bg

lbg' kg]{5„ To;k"j{sf] Joj‚yf M -^_ cg'dltkq lbg] clwsfƒL, cg'dltkqsf] 9fFrf,zt{, b‚t'ƒ

cflbM– o; P]g cGtu{t lbOg] cg'dltkqsf] 9fFrf ƒ zt{, cg'dltkq lbOg] tlƒsf, cg'dltkq

lbg] clwsfƒL, cg'dltkqsflgldQ nfUg] b‚t'ƒ ƒ cg'dltkq ;DaGwL cGo s'ƒf tf]lsP adf]lhd

x'g]5„

!! klxnf] ;+zf]wgn] yk uƒ]sf]„

!@ klxnf] ;+zf]wgn] yk uƒ]sf]„

!# klxnf] ;+zf]wgn] yk uƒ]sf]„

��2

Page 373: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

&= nfu" gx'g] cj:yf M– o; P]gsf cGo bkmfx¿df h'g;'s} s'ƒf n]lvPsf] eP tfklg lghL pkef]usf lgldQ tf]lsPsf] klƒdf0fdf ƒS;L jf hfF8 agfpg o; P]g cGtu{t Ohfhtkq lng' kg]{ 5}g„

��*= vfgtnf;L, sAhf jf lu/ˆtf/ ug{ ;Sg] M– -!_ s'g} ‚yfgdf o; P]g adf]lhd ;hfo x'g] s;"ƒ ePsf] 5 eGg] dgfl;a dflkmssf] sfƒ0f ePdf cGtMz'Ns clws[tn] To‚tf] ‚yfgsf] vfgtnf;L ug{ ;Sg]5„

-@_ pkbkmf -!_ adf]lhd vfgtnf;L ubf{ cGtMz'Ns clws[tn] vfgtnf;L ug'{ kg]{ sfƒ0f vf]nL vfgtnf;L ug]{ ‚yfgsf] wgL jf tTsfn ;f] ‚yfg k|of]u ulƒƒx]sf] JolQmnfO{ ;f] ‚yfgdf k|j]z ug'{ eGbf cufj} ;"rgf lbPƒ dfq vfgtnf;L ug'{ kg]{5„

-#_ pkbkmf -@_ adf]lhd vfgtnf;L ubf{ o; P]g adf]lhd ;hfo x'g] s;"ƒ ePsf] ljZj;gLo sfƒ0f b]lvPdf To‚tf] s;"ƒ;Fu ;DalGwt ;fdfg sAhfdf lng ;lsg]5„

-$_ s'g} JolQmn] o; P]g adf]lhd ;hfo x'g] s;"ƒ uƒ]sf] jf ug{ nfu]sf] 5 ƒ lghnfO{ luƒˆtfƒ guƒ]df lgh efuL hfg] ;Defjgf 5 eGg] nfu]df cGtMz'Ns clws[tn] lghnfO{ luƒˆtfƒ ug{ ;Sg]5„

-%_ o; bkmf adf]lhd vfgtnf;L, sAhf jf luƒˆtfƒ ubf{ cGtMz'Ns clws[tnfO{ k|rlnt sfg"g adf]lhd k|xƒLnfO{ eP;ƒxsf] clwsfƒ x'g]5„

!$ klxnf] ;+zf]wgåfƒf ;+zf]lwt„ o;k"j{sf] Joj‚yfM– *= jfƒ]G6 hfƒL ug]{ clwsfƒ M— o; P]g cGtu{t

;hfFo x'g] ckƒfw s;}n] uƒ]sf] 5 jfug{ nfu]sf] 5 eGg] ljZjf; kg]{ sfƒ0f ePdf To‚tf] JolQmsf]

luƒˆtfƒLsf lgldQ cGtMz'Ns clwsfƒLn] jfƒ]G6 hfƒL ug{ ;Sg]5„ cGtMz'NsclwsfƒLn] s'g} 3ƒhUuf

jf ;jfƒLdf To‚tf] ckƒfw;Fu ;DalGwt s'g} JolQm n's]sf] 5 jf s'g} kbfy{ ƒflvPsf] 5 eGg] cfkm"nfO{

ljZjf;ePdf To‚tf] 3ƒhUuf jf ;jfƒLsf] vfgtnf;L ug{sf lgldQ cfb]z hfƒL ug{ ;Sg]5„

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Page 374: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-^_ cGtMz'Ns clws[tn] o; bkmf adf]lhd vfgtnf;L, sAhf jf luƒˆtfƒ ubf{ ‚yfgLo k|ltlglwsf] ƒf]xjƒdf ug'{ kg]{5„

-&_ cGtMz'Ns clws]tn] o; bkmf adf]lhd vfgtnf;L, sAhf jf luƒˆtfƒ ubf{ ckgfpg' kg]{ cGo Joj‚yf tf]lsP adf]lhd x'g]5„

(= luƒˆtfƒL ƒ sAhfsf] k|ltj]bg lbg' kg]{ M– o; P]g cGtu{t s;}nfO{ luƒˆtfƒ uƒ]sf] jf ��s'g} ‚yfgdf vfgtnf;L uƒ]sf] jf s'g} ;fdfg sAhf uƒ]sf]df cGtMz'Ns clws[tn] ;f] s'ƒfsf] k|ltj]bg rf}aL; 306fleq l56f] ;fwgåfƒf cfkm"eGbf Ps tx dflysf] clwsfƒL;dIf k7fpg' kg]{5„

!)= g]kfn ;ƒsfƒnfO{ ltg'{ kg]{ ƒsd ;ƒsfƒL afFsL ;ƒx c;'n ug]{ M– of] P]g jf o; P]g cGtu{t ag]sf] lgod adf]lhd s'g} JolQmn] g]kfn ;ƒsfƒnfO{ ltg'{ a'emfpg' kg]{ ƒsd gltƒL ga'emfO{ afFsL ƒfv]df To‚tf] ƒsd lghaf6 cGtMz'Ns clws[tn] ;ƒsfƒL afFsL ;ƒx c;'npkƒ ug]{5„

��!!= b'Mv lbg] lgotn] vfgtnf;L, sAhf jf luƒˆtfƒ ug]{nfO{ ;hfFo M– o; P]gsf] lj?4 sfd eP uƒ]sf] eGg] dgfl;j z+sf geO{ csf{nfO{ b'Mv lbg], x}ƒfgL ug]{, a]OHhtL ug]{ jf Iflt

!% klxnf] ;+zf]wgåfƒf ;+zf]lwt„ oL zAbx¿sf ;§f o; k"j{ lgDg zAbx¿ lyPM æs'g} 3ƒhUuf jf ;jfƒLdf

vfgtnf;L uƒ]sf] Æ

!^ klxnf] ;+zf]wgåfƒf ;+zf]lwt„ d"n P]gdf lgDg Joj‚yf lyof]M

!!= b'Mv lbg] lgotn] luƒˆtfƒ, vfgtnf;L jf sAhf ug]{nfO{ ;hfFoM o;P]gsf] lj?4 sfd eP uƒ]sf] eGg]

dgfl;a z+sf geO{ csf{nfO{ b'Mv lbg], x}ƒfgL ug}{, a]OHhtL ug]{ jf Iflt k'ƒ†ofpg] lgotn] s;}sf]

3ƒ,hUuf jf ;jfƒLleq k|j]z jf vfgtnf;L ug]{ jf uƒfpg], s;}nfO{ luƒˆtfƒ ug]{ uƒfpg], hkmt ug{

gx'g] lrhj‚t' hkmt ug]{ uƒfpg] jfs;}nfO{ cgfjZos Iflt jf rf]6 k'¥ofpg] jf k'¥ofpg nufpg]

JolQmnfO{ 5 dlxgf;Dd s}b jf kfFr ;o ?k}ofFF;Dd hlƒjfgf jf b'j} ;hfoFx'g]5„

!@= b08 ;hfoFM -!_ of] P]g lj?4 sfd ug]{ JolQmnfO{ 5 dlxgf;Dd s}b jf kfFr ;o ?k}ofFF;Dd

hlƒjfgf jf b'j} ;hfoF x'g]5„

-@_ pkbkmf -!_ adf]lhdsf] sfdsf] pBf]u ug]{ JolQmnfO{ tLg dlxgf;Dd s}b jf tLg ;o ?k}ofFF

;Dd hlƒjfgf jf b'j} ;hfoF x'g]5„

!#= hkmt x'g]M of] P]g lj?4 uƒ]sf] sfd;Fu ;DalGwt dlbƒf ƒ ;f] sfd ug{ k|of]u ulƒPsf ;a}

dfn;fdfg hkmt x'g]5„

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Page 375: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

k'¥ofpg] lgotn] s'g} ‚yfgdf k|j]z ug{ jf vfgtnf;L ug]{ uƒfpg], s;}nfO{ luƒˆtfƒ ug]{ uƒfpg], sAhf jf hkmt ug{ gx'g] ;fdfg sAhf jf hkmt ug]{ uƒfpg] jf s;}nfO{ cgfjZos Iflt jf rf]6 k'¥ofpg nufpg] JolQmnfO{ 5 dlxgf;Dd s}b jf Ps nfv ?k}ofFF;Dd hlƒjfgf jf b'j} ;hfFo x'g]5„

��!@= b08 ;hfo M– -!_ s;}n] b]xfosf s;"ƒ uƒ]df lauf] hkmt uƒL lauf] adf]lhd hlƒjfgf jf Ps aif{;Dd s}b jf b'j} ;hfo x'g]5 M—

-s_ cGtMz'Ns P]g, @)%* adf]lhd dlbƒfdf ltg'{kg]{ cGtMz'Ns bafPdf, l5kfPdf jf 5n]df,

-v_ Ohfhtkq glnO{ dlbƒf pTkfbg jf k}7fƒL uƒ]df,

-u_ s'g} JolQmn] em'§f n]vf jf lst]{ sfuh tofƒ uƒL o; P]g ljklƒt s'g} s;"ƒ uƒ]df„

-@_ pkbkmf -!_ sf] v08 -s_, -v_ jf -u_ df n]lvPsf] s;"ƒ ug{ k|oTg jf b'?T;fxg uƒ]df ;f] pkbkmfdf pNn]lvt ;hfosf] cfwf ;hfo x'g]5„

-#_ s;"ƒ;Fu k|ToIf jf kƒf]If ?kdf k|of]u x'g cfPsf] efF8f jt{g, j‚t' jf ;]jf pTkfbg ug{ k|of]u ulƒPsf] Hofjn, d]zLg, pksƒ0f jf ;jfƒL ;fwg ;d]t hkmt x'g]5„

tƒ To‚tf] s;"ƒ ug]{ JolQmn] ��======= ;jfƒL ;fwg k|of]u uƒ]sf] ƒ ;jfƒL wgLsf] cg'dltljgf ;jfƒL ;fwg To‚tf] sfddf k|of]u uƒ]sf] ePdf To‚tf] ;jfƒL ;fwg hkmt guƒL

!& cfly{s P]g, @)^% åfƒf ;+zf]lwt„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M

!@= b08 ;hfFo M– -!_ o; P]g ljklƒt sfd ug]{ JolQmnfO{ 5 dlxgf;Dd s}b jf Ps nfv ?k}ofFF;Dd

hlƒjfgf jf b'j} ;hfFo x'g]5„

-@_ o; P]g ljklƒtsf] s'g} sfd ug{ pBf]u ug]{ jf To‚tf] sfd ug{ b'?T;fxg ug]{ jf ;f] sfddf

;xof]u ug]{ JolQmnfO{ tLg dlxgf;Dd

s}b jf krf; xhfƒ ?k}ofFF;Dd hlƒjfgf jf b'j} ;hfFo x'g]5„

!* cfly{s P]g, @)&@ n] ef8fsf] eGg] zAb lemsL ;+zf]wg uƒ]sff]„

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Page 376: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

;jfƒL wgLnfO{ kRrL; xhfƒ ?k}ofF hlƒjfgf ƒ ;jfƒL rfnsnfO{ s;"ƒsf] k|s[lt x]ƒL tLg dlxgf;Dd s}b jf kGw| xhfƒ ?k}ofF;Dd hlƒjfgf jf b'j} ;hfFo x'g]5„

-$_ pkbkmf -#_ df h'g;'s} s'ƒf n]lvPsf] eP tfklg To‚tf] ;jfƒL ;fwg ef8fsf] ;jfƒLdf btf{ uƒL ;jfƒL;fwgsf] dflnssf] ;+nUgtfdf k|of]u uƒ]sf] kfOPdf To‚tf] ;jfƒL ;fwg hkmt x'g]5„

!#= dlb/f tyf cGo ;fdfgsf] hkmt / laqmL M– -!_ s'g} JolQmn] o; P]g ljklƒt dlbƒfsf] pTkfbg, laqmL ljtƒ0f, lgsf;L jf k}7fƒL uƒ]df ;f] sfo{;Fu ;DalGwt dlbƒf cGtMz'Ns clwsfƒLn] hkmt ug]{5„

-@_ pkbkmf -!_ adf]lhd hkmt ulƒPsf] dlbƒfdWo] u'0f‚tƒo'Qm dlbƒf cGtMz'Ns clws[tn] tf]lsP adf]lhd lnnfd laqmL ug'{ kg]{5„

-#_ o; P]g ljklƒt dlbƒfsf] sfƒf]jfƒ ug{ k|of]u ulƒPsf ;a} ;fdfgx¿ cGtMz'Ns clws[tn] hkmt uƒL tf]lsP adf]lhd lnnfd laqmL ug]{5„ tƒ ;jfƒL ;fwgsf] xsdf ;jfƒL wgLsf] dGh"ƒL ƒx]g5 eg] To‚tf] ;jfƒL ;fwg hkmt x'g] 5}g„

��!#s= ;xof]u ug'{ kg]{ M– o; P]g cGtu{t ;hfFo x'g] s;"ƒsf] txlssftsf] l;nl;nfdf cGtMz'Ns clws[t jf lghaf6 clwsfƒ kfPsf] sd{rfƒLn] ;xof]u dfu]df cfjZos ;xof]u ug'{ ;DalGwt JolQmsf] st{Jo x'g]5„

!$= d'2f x]g]{ clwsf/L M– -!_ bkmf !! cGtu{tsf] d'2fdf z'? sfƒjfxL ƒ lsgfƒf ug]{ clwsfƒ g]kfn ;ƒsfƒ jf g]kfn ;ƒsfƒn] tf]lslbPsf] clwsfƒLnfO{ ƒ ;f] afx]s o; P]g cGtu{tsf] c? d'2fsf] z'? sfƒjfxL ƒ lsgfƒf ug]{ clwsfƒ cGtMz'Ns clws[tnfO{ x'g]5„

!( klxnf] ;+zf]wgn] yk uƒ]sf]„

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Page 377: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ pkbkmf -!_ adf]lhd z'? sfƒjfxL ƒ lsgfƒf ug]{ clwsfƒLnfO{ k|rlnt g]kfn sfg"g adf]lhd lhNnf cbfntnfO{ eP;ƒxsf] clwsfƒ k|fKt x'g]5„

�0!%= k'g/fj]bg M– -!_ o; P]g adf]lhd cGtMz'Ns clws[tn] uƒ]sf] lg0f{o pkƒ ƒfh‚j Gofoflwsƒ0fdf ƒ g]kfn ;ƒsfƒn] tf]lslbPsf] clwsfƒLn] uƒ]sf] lg0f{o pkƒ ;DalGwt k'gƒfj]bg cbfntdf k'gƒfj]bg nfUg]5„

-@_ pkbkmf -!_ adf]lhd k'gƒfj]bg lbg] JolQmn] k'gƒfj]bg lbPsf] kGw| lbgleq k'gƒfj]bgsf] Ps k|lt ;DalGwt sfof{nodf btf{ uƒfpg' kg]{5„

!%s= k'/:sf/ M– -!_ s;}n] o; P]g ljklƒt dlbƒf pTkfbg, ;+ro, laqmL ljtƒ0f, cf];fƒ k;fƒ, lgsf;L jf k}7fƒL ug{ nfu]df jf uƒ]df To;sf] ;'ƒfs lbg] jf ;a't k|df0f ;lxt dflg; kqmL k]z ug]{ JolQmnfO{ ;f] sfo{ eP uƒ]sf] k|dfl0ft x'g cfPdf b]xfo adf]lhdsf] ƒsd k'ƒ‚sfƒ ‚j?k lbOg]5 M–

-s_ ;'ƒfs lbg] JolQmnfO{ ljuf]sf] bz k|ltzt,

-v_ dlbƒf jf dflg; kqmL k]z ug]{ JolQmnfO{ ljuf]sf] aL; k|ltzt,

-u_ dlbƒf ƒ dflg; b'j} kqmL k]z ug]{ JolQmnfO{ ljuf]sf] tL; k|ltzt„

-@_ pkbkmf -!_ adf]lhd k'ƒ‚sfƒ lbg] k|of]hgsf] nflu dlbƒf ƒ ;f];Fu ;DalGwt hkmt ePsf] ;fdfg lnnfd ePsf] cj‚yfdf lnnfdaf6 k|fKt ƒsdnfO{ ljuf] dflgg]5„

@) cfly{s P]g, @)^% åfƒf ;+zf]wg„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M !%=k'gƒfj]bg M– o; P]g

adf]lhd cGtMz'Ns clwsfƒLn] uƒ]sf] lg0f{o pkƒ ƒfh‚j Gofoflwsƒ0fdf ƒ g]kfn ;ƒsfƒ jf g]kfn

;ƒsfƒn] tf]lslbPsf] clwsfƒLn] uƒ]sf] lg0f{o pkƒ If]qLo cbfntdf k'gƒfj]bg nfUg]5„

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Page 378: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-#_ s'g} sfƒ0fn] hkmt ePsf] dlbƒf jf ;fdfg lnnfd x'g g;s]df jf lnnfd gx'g] ePdf g]kfn ;ƒsfƒn] To‚tf] ;'ƒfs lbg] jf ;a't k|df0f;lxt dflg; kqmL k]z ug]{ JolQmnfO{ plrt 7x¥ofPsf] ƒsd k'ƒ‚sfƒ‚j?k lbg ;Sg]5„

-$_ o; bkmf adf]lhd k'ƒ‚sfƒ kfpg] JolQm Ps hgf eGbf a9L ePdf k'ƒ‚sfƒsf] ƒsd bfdf;fxLn] ljtƒ0f ulƒg]5„

!^= lgod agfpg] clwsf/ M– o; P]gsf] p2]Zo sfof{lGjt ug{ g]kfn ;ƒsfƒn] lgodx¿ agfpg ;Sg]5„

��!&= k|rlnt sfg"g adf]lhd x'g] M– o; P]gdf h'g;'s} s'ƒf n]lvPsf] eP tfklg dlbƒf k|zf;g ;DaGwL cGo k|rlnt g]kfn sfg"g adf]lhd Ohfhtkq, dlbƒfsf] sRrf kbfy{, pTkfbg, lgisf;g, k|ltnAwL bƒ, bƒjGbL, ƒ b‚t'ƒ ;DaGwL Joj‚yf cGo k|rlnt sfg"g adf]lhd x'g]5„

!*= o;} P]g adf]lhd x'g] M– o; P]gdf n]lvP hlt s'ƒfdf o;} P]g adf]lhd x'g]5 ƒ bkmf !& df n]lvPb]lvafx]s o; P]gl;t aflemg] k|rlnt g]kfn sfg"g aflemPsf] xb;Dd o; P]gsf] k|of]hgsf lgldQ vfƒ]h eP;ƒx dflgg]5„

@! cfly{s P]g, @)^% åfƒf ;+zf]wg„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M !&= arfp M– o; P]gdf h'g;'s}

s'ƒf n]lvPsf] eP tfklgcGo k|rlnt g]kfn sfg"g adf]lhd e§L jf l8i6LnƒLaf6 dlbƒf pTkfbg ug]{

7]Ssf jf cg'dltkq k|fKt uƒ]sf]nfO{ o; P]gn] afwf k'¥ofPsf] dflgg] 5}g„.

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dlb/f lgodx¿, @)##

Page 380: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf
Page 381: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

dlb/f lgodx?, @)##

g]kfn ƒfhkqdf k|sflzt ldltM @)##.)@.!*

klxnf] ;+Zff]wgM @)^%.)^.)#

dlbƒf P]g, @)#! bkmf !^ n] lbPsf] clwsfƒ k|of]u uƒL g]kfn ;ƒsfƒn] b]xfosf lgodx¿ agfPsf] 5„

!= ;+lIfKt gfd / k|f/De M— -!_ oL lgodx¿sf] gfd ædlbƒf lgodx¿, @)##Æ ƒx]sf] 5„

-@_ oL lgodx¿ t'?Gt k|fƒDe x'g]5g†„

@= kl/efiff M– ljifo jf k|;Ën] csf]{ cy{ gnfu]df oL lgodx¿df,–

-s_ æP]gÆ eGgfn] dlbƒf P]g, @)#! ;Demg' k5{„

-v_�æcGtMz'Ns clws[tÆ eGgfn] cGtMz'Ns P]g, @)%* sf] bkmf % adf]lhd g]kfn ;ƒsfƒn] tf]s]sf] clws[t ;Demg' k5{„

#= Ohfhtkq lng' kg]{ M– -!_ dlbƒfsf] pTkfbg, laqmL ljtƒ0f jf lgsf;L k}7fƒL ug{ rfxg] JolQmn] cg';"rL—! adf]lhdsf] 9fFrfdf cGtMz'Ns clws[t;dIf bƒvf‚t lbg' kg]{5„

-@_ pklgod -!_ adf]lhd kg{ cfPsf] bƒvf‚tdf cGtMz'Ns clws[tn] cfjZos hfFra'em uƒL dgfl;a b]v]df cg';"rL—@ adf]lhdsf] Ohfhtkq ;Sg]5„

$=� Ohfhtkq b‚t'ƒ ƒ gjLsƒ0f b‚t'ƒ M– dlbƒfsf] pTkfbg, laqmL ! klxnf] ;+zf]wgåfƒf ;+zf]wg ePsf]„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M

-v_ æcGtMz'Ns clwsfƒLÆ eGgfn] cGtMz'Ns ljefusf] lgb]{zs, g]kfn ;ƒsfƒn] lgo'Qm uƒ]sf] jf

tf]s]sf] cGtMz'Ns clwsfƒL ƒ lghgePsf] 7fpFdf eG;fƒsf] xflsd ƒ lgh klg gePsf] 7fpFdf

dfn c8†8f jf sf]if tyf tx;Ln sfof{nosf] xflsdnfO{ ;Demg' k5{„

@ klxnf] ;+zf]wgåfƒf ;+zf]wg ePsf]„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M

– b]xfosf] sfdsf] cg'dltkqsf] nflu b]xfosf] b‚t'ƒ nfUg]5 M–

-s_ dlbƒf pTkfbg ug{M ?=@%).—

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Page 382: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

ljtƒ0f jf lgsf;L k}7fƒL ug{ lbOg] Ohfhtkqjfkt nfUg] b‚t'ƒ ƒ Ohfhtkq gjLsƒ0f b‚t'ƒ cGtMz'Ns lgodfjnL, @)%( adf]lhd x'g]5„

%=�================================

^=� Ohfhtkqsf] cjlw ƒ gjLsƒ0f M— -!_ Ohfhtkqsf] cjlw Ps cfly{s jif{;Dd sfod ƒxg]5„

-@_ Ohfhtkq gjLsƒ0f uƒfpg rfxg] Ohfhtkqjfnfn] pklgod -!_ adf]lhdsf cjlw;dfKt ePkl5 lgod $ adf]lhdsf] b‚t'ƒ;lxt cg';"rL — ! adf]lhdsf] 9fFrfdf

-v_ l8i6LnƒLaf6 pTkfbg ePsf] dlbƒf af]tn aGbL laqmL ljtƒ0f ug]{ k|To]s k;nnfO{ M ?=#)).–

-u_ l8i6LnƒLaf6 pTkfbg ePsf] dlbƒf af]tnaGbL laqmL ljtƒ0f ug]{ k|To]s k;n jf xf]6]nnfO{ M

?=%)).–

-3_ ljb]zL dlbƒf af]tn aGbL laqmL ljtƒ0f ug]{ k|To]s k;n jf xf]6]nnfO{ M ?=!,))).–

-ª_ ljb]zL dlbƒf af]tn vf]nL laqmL ljtƒ0f ug]{ k|To]s k;n jf xf]6]nnfO{ M ?=@,))).–

-r_ ljb]zL dlbƒf k}7fƒL ug{ M ?=!,))).–

-5_ l8i6LnƒLaf6 pTkflbt dlbƒf lgsf;L ug{ M ?=!,))).–

tƒ–

-!_ s"6g}lts ;'ljwf jf dx;'n ;'ljwf k|fKt JolQmn] ljb]zL dlbƒf k}7fƒL ug{nfO{ cg'dltkq

lng' kg]{ 5}g„

-@_ s'g} ljb]zL jf‚jb]zL ofq'n] ljb]z e|d0faf6 cfˆgf] ;fy tLg af]tn;Dd ƒS;L ƒ af¥x

af]tn;Dd ljoƒ lnPƒ cfpg cg'dltkq lng' kg]{5}g„

# klxnf] ;+zf]wgåfƒf vfƒ]h ulƒPsf]„ Tof] Joj‚yf lgDgfg';fƒ lyof]M %= gjLsƒ0f b‚t'ƒ M–oL lgodx¿

adf]lhd k|fKt cg'dltkq gjLsƒ0f ubf{ cg'dltkq adf]lhds} b‚t'ƒ nfUg]5„

$ klxnf] ;+zf]wgåfƒf ;+zf]wg ePsf]„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M

^= cg'dltkqsf] cjlw ƒ gjLsƒ0f M— != lgod # adf]lhd hfƒL ulƒPsf] cg'dltkq Ps cfly{s

jif{;Dd axfn ƒxg]5 ƒ ;f] cjlw e'Qmfg x'g' eGbf Ps dlxgf cufj} csf]{ cfly{s jif{sf] nflu

gjLsƒ0f uƒfpg' kg]{5„

@= pklgod -!_ df tf]lsPsf] Dofbleq cg'dltkq gjLsƒ0f uƒfpg g;s]df cg'dltkq

gjLsƒ0f uƒfpg g;s]sf] sfƒ0f cGtMz'Ns clwsfƒLnfO{ dgfl;a nfu]df b]xfosf] cjlwsf]

nflu b]xfo adf]lhdsf] yk b‚t'ƒ lnO{ gjLsƒ0f uƒL lbg ;Sg]5 M–

-s_ gjLsƒ0f ug]{ Dofb gf3]sf] k}+lt; lbg;Dd gjLsƒ0f b‚t'ƒsf] ;os8f kRrL;,

-v_ gjLsƒ0f ug]{ Dofb gf3]sf] k}+lt; lbgb]lv tLg dlxgf;Dd gjLsƒ0f b‚t'ƒsf] ;os8f

krf;,

-u_ gjLsƒ0f ug]{ Dofb gf3]sf] tLg dlxgfb]lv 5 dlxgf;Dd gjLsƒ0f b‚t'ƒsf] ;os8f

krxQƒ ƒ

-#_ gjLsƒ0f ug]{ Dofb gf3]sf] 5 dlxgfb]lv ;f]xL cfly{s jif{sf] cGt;Dd gjLsƒ0f b‚t'ƒ

;ƒx„

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Page 383: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtMz'Ns clws[t;dIf bƒvf‚t lbO{ >fj0f dlxgfleq gjLsƒ0f uƒfpg' kg]{5„

tƒ s'g} Ohfhtkqjfnfn] rfx]df tLg cfly{s jif{sf nflu Ps}k6s gjLsƒ0f b‚t'ƒ bflvnf uƒL gjLsƒ0f uƒfpg ;Sg]5„

-#_ pklgod -@_ adf]lhdsf] cjlwleq Ohfhtkq gjLsƒ0f guƒfpg] Ohfhtkqjfnfn] To‚tf] cjlw gf3]sf] klxnf] tLg dlxgfleq kRrL; k|ltzt, To;kl5sf] tLg dlxgfleq krf; k|ltzt, To;kl5sf] tLg dlxgfleq krxQƒ k|ltzt ƒ To;kl5 c;fƒ d;fGt;Ddsf] cjlwsf] nflu ztk|ltzt hlƒjfgf a'´fO{ gjLsƒ0f uƒfpg ;Sg]5„

-$_ pklgod -#_ df tf]lsPsf] cjlw ;dfKt ePkl5 gjLsƒ0f uƒfpg rfx]df gjLsƒ0fjfkt nfUg] lgod $ adf]lhdsf] b‚t'ƒdf k|To]s cfly{s jif{sf] nflu zt k|ltzt yk Ohfhtkq gjLsƒ0f b‚t'ƒ ƒ jSof}tf ƒsd;d]t a'´fO{ Ohfhtkq gjLsƒ0f uƒfpg ;Sg]5„

-%_ s'g} JolQmn] pklgod -!_ adf]lhdsf] Ohfhtkq glnO{ sfƒf]jfƒ uƒ]df Ohfhtkqjfkt ƒ ;f]sf] gjLsƒ0fjfkt nfUg] b‚t'ƒ c;'npkƒ uƒL k|rlnt sfg"g adf]lhdsf] hlƒjfgf ;d]t a'emfpg' kg]{5„

&=� Ohfhtkq lng' gkg]{ M– lgod # df h'g;'s} s'ƒf n]lvPsf] eP tfklg b]xfosf] cj‚yfdf Ohfhtkq lng'kg]{ 5}g M—

-s_ s'6g}lts ;'ljwf jf dx;'n ;'ljwf k|fKt AolQmn] ljb]zL dlbƒf k}7fƒL ug{,

% klxnf] ;+zf]wgåfƒf ;+zf]wg ePsf]„ o;k"j{sf] Joj‚yf lgDgfg';fƒ lyof]M &= cg'dltkq lng' gkg]{

M– lgod # df h'g;'s} s'ƒfn]lvPsf] eP tfklg s'g} JolQmn] lghL pkof]usf] nflu Ps k6sdf kfFr

ln6ƒ;Dd ƒS;L ƒ bz ln6ƒ;Dd hf+8 agfpgnfO{ cg'dltlng' kg]{ 5}g„ s'g} JolQmn] o;ƒL ƒS;L jf

hf+8 jif{sf] ^ k6s eGbf a9L agfpg kfpg] 5}g„tƒ o;ƒL ƒS;L jf hfF8 agfpg] JolQmn] To;sf]

;"rgf cGtMz'Ns clwsfƒLNffO{ lbg' kg]{5„

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Page 384: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-v_ s'g} ljb]zL jf ‚jb]zL ofq'n] ljb]z e|d0faf6 cfk†mgf] ;fydf tLg af]tn;Dd ƒS;L ƒ afx| jf]tn;Dd ljoƒ lnO{ cfpg,

-u_ gd"gf kƒLIf0f tyf cWoog cg';Gwfgsf nflu ljefun] tf]s]sf] klƒdf0f;Dd k}7fƒL ug{,

-3_ s'g} AolQmn] lghL pkof]usf nflu Psk6sdf kfFr ln6ƒ;Dd ƒS;L ƒ bz ln6ƒ;Dd hfF8 jgfpg, tƒ,

-!_ o;ƒL ƒS;L ƒ hfF8 jif{sf] ^ k6s eGbf a9L agfpg kfOg] 5}g„

-@_ o;ƒL ƒS;L ƒ hfF8 agfpg] AolQmn] To;sf] ;"rgf cGtMz'Ns clws[tnfO{ lbg' kg]{5„

*=� ==================================

(=� ==================================

!)= dlb/f laqmL ljt/0f ug]{ ;do M– Ohfhtkq k|fKt JolQmn] laxfg !) ah]b]lv ƒflt !) ah];Dd dfq dlbƒf laqmL ljtƒ0f ug{ kfpg]5„

tƒ, g]kfn ;ƒsfƒn] cfjZos ;Dem] adf]lhdsf] 7fpFsf] nflu ;f] ;dodf x]ƒkm]ƒ ug{ jf ;f] aGb]hnfO{ x6fpg ;Sg]5„

!!= dlb/f laqmL ug{ gx'g] M– cGtMz'Ns clws[tn] dgfxL uƒ]sf] ‚yfg jf k;ndf dlbƒfsf] laqmL ljtƒ0f ug{ kfOg] 5}g„

^ klxnf] ;+zf]wgåfƒf vfƒ]h ulƒPsf]„ Tof] Joj‚yf lgDgfg';fƒ lyof]M

*= pTkfbgsf] cg'dltkq glbg] M– l8i6LnƒL jf db e§Lsf] 7]SsfaGbf]a‚t ePsf] 7fpFdf dlbƒf

pTkfbg ug]{ cg'dltkq lbOg] 5}g„

& klxnf] ;+zf]wgåfƒf vfƒ]h ulƒPsf]„ Tof] Joj‚yf lgDgfg';fƒ lyof]M

(= ljz]if Joj‚yf M– -!_ k|rlnt g]kfn sfg"g adf]lhd e§L jf l8i6LnƒLaf6 ƒS;L pTkfbg ug{

7]Ssf jf cg'dltkq k|fKt uƒ]sf]JolQmn] jf lghsf] Ph]G6n] e§L jf l8i6LnƒLaf6 pTkfbg uƒ]sf]

ƒS;L laqmL ljtƒ0f ug{ k;n vf]Ng rfx]df To‚tf] k|To]s k;nsf]lgldQ cGtMz'Ns clwsfƒLaf6

cg'dltkq k|fKt ug'{ kg]{5„ -@_ pklgod -!_ adf]lhd k|fKt cg'dltkq Ps cfly{s jif{;Dd

axfnƒxg]5 ƒ ;f] cfly{s jif{ cGt x'g' eGbf cufj} cg'dltkq gjLsƒ0f uƒfpg' kg]{5„ -#_

pklgod -!_ adf]lhdsf] cg'dltkqsf] nflu krf; ?k}ofFF b‚t'ƒ nfUg]5 ƒ ;f] gjLsƒ0f ubf{ klg

cg'dlt ;ƒx b‚t'ƒ nfUg]5„

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Page 385: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

�cg';"rL – !

-lgod # sf] pklgod -!_ / lgod ^ sf] pklgod -@_ ;Fu ;DjlGwt_

Ohfhtkq tyf gjLs/0fsf nflu lbOg] b/vf:tsf] 9fFrf

>Ldfg k|d'vHo",

cfGtlƒs ƒfh‚j sfof{no÷sf]=n]=lg=sf=, ==============„

d÷xfdLn] dlbƒfsf] b]xfodf plNnlvt sfo{ ug{sf nflu b]xfosf sfuhft, ljjƒ0f ƒ Ohfhtkq b‚t'ƒ ;+nUg ƒfvL Ohfhtkq kfpg÷gjLsƒ0fsf] nflu of] lgj]bg k]z uƒ]sf 5f}+„ plNnlvt ljjƒ0f ƒ tYo d}n]÷xfdLn] hfg]a'em];Dd 7Ls 5g†„

-!_ Ohfhtkqsf] k|sf/ M -cfkm"n] lng'kg]{ Ohfhtkqsf] k|sfƒdf -7Ls_ xf];_

Ohfhtkq k|sf/ pTkfbg k}7f/L ljqmL ;+ro cGo

gofF

gjLs/0f

sf/f]jf/sf] gfd

* b'j} cg';"rLx¿ klxnf] ;+zf]wgåfƒf ;+zf]wg tyf klƒdfh{g ulƒPsf]„

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Page 386: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-@_ AolQm÷k|lti7fgsf] gfd M

g]kfnLc+u|]hLJolQm eP lghsf]M klt÷kTgLsf]

gfdM

afa'sf]

gfdM

afh]÷ ;;'/fsf]

gfdM

-#_ btf{ ljj/0f M

:yfoL n]vf gDj/ sfof{nosf] gfdM

Aoj;fo btf{ ldlt sfof{no / :yfg btf{ g+=

sf/f]jf/ z'? ePsf] ldlt gljs/0f x'g'kg]{ cf=j=

@) ÷ ÷ ldlt @) ÷ ÷ ldlt @) ÷ ÷

ldlt @) ÷ ÷ ldlt @) ÷ ÷

-$_ d'Vo sfof{nosf] 7]ufgf M

:yfg kqfrf/ ug]{ 7]ufgf

3/ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf= g=kf=

uf=lj=;=

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k\mofS; g+= Od]nM

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Page 387: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-%_ sf/f]jf/sf] d'Vo :yfg M

-d'Vo sfof{no eGbf kmƒs ePdf dfq_

:yfg kqfrf/ ug]{ 7]ufgf

3/ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf=

g=kf= uf=lj=;=

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k\mofS; g+= Od]nM

-^_ Ohfhtkq b:t'/÷gjLs/0f b:t'/ ;DaGwL ljj/0fM—

s|=;+ sf/f]af/sf]

gfd÷Ohfhtkq

k|sf/

bflvnf

b:t'/ ?=

hl/jfgf

?=

a}+s÷sfof{no ef}=g+=÷/

=g+=

o sfof{nodf bflvnf uƒ]sf] eP ;f]sf] k=;+=================ldlt @) ÷ ÷

o s'g} ƒfh‚j afFsL 5÷5}g„ 5 eg] <

cfosƒ M

d"=c=sƒ Md"=c=sƒ M

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Page 388: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cGtMz'Ns M

cGo M

-&_ k|jGw lgb]{zs÷k|d'v ;+rfns÷sfo{sf/L lgb]{zs M

-s_ gfd klxnf] aLrsf] y/

g]kfnL

c+u|]hL

-v_lgo'lQm ldlt -u_ ƒfli6«otf

-3_ kl/ro u/fpg] cGo sfuhft

sfuhftsf]

k|sf/

kl/rokq g+= hf/L ug]{ sfof{no

/ :yfg

hf/L

u/]sf]

ldlt

-ª_ 7]ufgf M

:yfg kqfrf/ ug]{ 7]ufgf

3/ g+=-Ans g+=_

j8f g+=

6f]n

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Page 389: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

d= p=d=g=kf= g=kf=

uf=lj=;=

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k\mofS; g+= Od]n

lgj]bssf] b‚tvt M

lgj]bssf] gfd M

kb M

;+‚yfsf] 5fk M

-*_ sfof{no k|of]hgsf] nflu M

=================================Ohfhtkq cf=j====================sf nflu ‚jLs[t ePsf]

5„

=================================Ohfhtkq cf=j===========================sf nflu gjLsƒ0f

ePsf] 5„

=================================Ohfhtkqsf nflu ef}=g+==============ƒ=g+=============== af6

?=============b‚t'ƒ ƒ ?======================= yk b‚t'ƒ -hlƒjfgf_ bflvnf ePsf] 5„

k]z ug]{ M l;kmflƒ; ug]{ M ;bƒ ug]{ M

ldlt

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Page 390: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

cg';"rL @-lgod $ ;Fu ;DalGwt_

g]kfn ;/sf/

cy{ dGqfno

cfGtl/s /fh:j ljefu

Ohfhtkq;+s]t g+= :yfoL n]vf g+= Ohfht g+=

cfGtlƒs ƒfh‚j sfof{no M

dlbƒf pTkfbg÷v/Lb÷laqmL÷lgsf;L÷ k}7fƒL÷;~ro ug{ jf cGtMz'Ns nfUg] ;]jf k|bfg ug{ b]xfosf zt{ kfngf ug]{ uƒL of] Ohfhtkq lbOPsf] 5„ dlbƒf P]g, @)#! tyf dlbƒf lgodfjnL, @)## df pNn]lvt zt{ ;d]t kfngf ug'{ kg]{5„

Ohfhtkq kfpg] k|lti7fgsf]

gfd M

7]ufgf M

;+Grfnssf] gfd M

;+Grfnssf] ‚yfoL 7]ufgf M

sfƒf]jfƒsf] ljjƒ0f M ‚jb]zL÷ljb]zL

sf/f]jf/sf] lsl;d M pTkfbs÷ljt/s÷yf]s ljqm]tf÷v'b|fljqm]tfpTkfbs÷ljt/s÷yf]s ljqm]tf÷v'b|fljqm]tf

lgsf;L÷k}7f/L÷/]i6"/]06÷l8kf6{d]06n :6f]/÷xf]6n

kmf]6f]

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Page 391: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

Ohfhtkq kfpg]sf] Ohfhtkq hfƒL ug]{] clwsfƒLsf]

b‚tvt M b‚tvt M

gfd M

bhf{ M

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

s[kof cGo hfgsf/Lsf] nflu k5fl8 x]g'{ xf]nf .

-s_ Ohfhtkqjfnfn] kfngf ug'{ kg]{ zt{x?

!= Ohfhtkq k|To]s cfly{s jif{sf] >fj0f dlxgf leq gjLsƒ0f uƒfO{;Sg' kg]{5„

@= Ohfhtkq ;a}n] b]Vg]uƒL sfƒf]jfƒ ‚yndf ƒfVg' kg]{5„

#= l8kf6{d]06n ‚6f]ƒn] dlbƒfhGo kbfy{ laqmL ug]{ k|of]hgsf] nflu cnUu} ljqmL sIfsf] Joj‚yf ug'{ kg]{5„

$= k|To]s jf]tndf ljsf]{ ƒ af]tndf kg]{ uƒL cGtMz'Ns l6s6 6fF;L lgsf;L ug'{ kg]{5„

%= ljxfg !)M)) ah] b]lv ƒftL !)M)) ah];Dddfq dlbƒf laqmL ljtƒ0f ug'{ kg]{5„

^= c7fƒ jif{ pd]ƒ gk'u]sf] JolQmnfO{ dlbƒf laqmL ljtƒ0f ug{ kfO{g] 5}g„

&= dlbƒf v/Lb laqmL ug]{n] dlbƒf v/Lb laqmL uƒ]sf] jLhs ƒfVg' kg]{5„

*= Ohfhtkqjfnfn] k|To]s jf]tndf cGtMz'Ns l6s6 6fF;]sf] dlbƒf dfq laqmL ug'{kg]{5„ cGtMz'Ns l6s6 gƒx]sf] ;fdfg vƒLb laqmLsf] nflu ƒfv]sf] kfOPdf To‚tf] j‚t' hkmt uƒL laqm]tfnfO{ sfg"g adf]lhd b08 hƒLjfgf x'g]5„

(= cGtMz'Ns P]g, @)%* tyf dlbƒf P]g, @)#! ƒ ;f] cGtu{t ag]sf lgod tyf lgb]{lzsfdf pNn]lvt k|fjwfgx¿sf] kfngf ug'{ kg]{5„

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Page 392: cGtM z'Ns P]g, @)%* - IRD · % cfly{s P]g, @)^# åfƒf v08 y cGtu{t of] Joj‚yf yk uƒ]sf]df o; Joj‚yfnfO cfly{s P]g, @)^% n] v08 -0f!_ df ƒfv]sf]„ ;+zf]wg k"j{ lgDg Joj‚yf

-v_ j08]8 j]o/ xfp; / s/d'Qm k;nn] kfngf ug'{ kg]{ zt{x? M

!= s'6g}lts ;'ljwfk|fKt JolQm, ;+‚yf jf lgof]unfO{ j08]8 joƒ xfp;af6 g} laqmL ug'{ kg]{5„

@= sƒd'Qm k;nn] a}+s Uofƒ]G6Lsf] ;'ljwfdf cfoft uƒ]sf] dfn;fdfgsf] ljjƒ0f dfl;s ljjƒ0f ;Fu} a'´fpg' kg]{5„

#= j08]8 joƒ xfp;df eG;fƒ ljGb'af6 leq†ofpFbf ƒ laqmLsf nflu uf]bfdaf6 aflxƒ lgsfNbf vl6Psf] cGtMz'Ns sd{rfƒLsf] ƒf]xjƒdf dfq leq†ofpg] ƒ lgsfNg] ug'{ kg]{5„

$= cfudg tyf k|‚yfg b'j}tkm{ laqmL ubf{ xƒ]s JolQmsf] 5'§f5'§} aLhs agfpg' kg]{ ƒ ;f]df kf;kf]6{ gDaƒ, ƒfli6«otf tyf ˆnfO6 gDaƒ pNn]v ug'{ kg]{5„

gjLs/0f ;DaGwL ljj/0fgjLs/0f u/]sf]

ldltcfly{s jif{ gjLs/0f ug]{

clws[tsf] b:tvts}lkmot

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