परिच्छेद २ परिभाषाहरु - Definitions PDF

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kl/R5]b @ kl/efiff (Definition) @=!

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cfos/ P]g, @)%* sf] bkmf @ sf] v08 -s_ b]lv v08 -sj_ ;Dd P]gdf k|of]u ePsf d'Vo zAbfjnLnfO{{ kl/eflift ul/Psf] 5 . P]gdf s'g} vf; bkmf jf vf; pkbkmf jf v08sf nflu nfu" x'g] zAbsf] cy{ ;f]xL bkmf, pkbkmf jf v08df g} pNn]v ul/Psf] 5 . PseGbf a9L bkmf pkbkmfdf ;dfg cy{df k|of]u ul/g] zAbsf] kl/efiff P]gsf] bkmf @ df ul/Psf] 5 . P]gdf kl/eflift ul/Psf ljleGg zAbfjnLsf] JofVof o; kl/R5]bdf ul/Psf] 5 . kl/efiff Pjd\ JofVof ljifo jf k|;+un] csf]{ cy{ gnfu]df P]gsf] bkmf @ df ul/Psf kl/efiff / ;f]sf] JofVof lgDgfg';f/ a'em\g' kb{5 M– clu|d s/ s§L ug]{ JolQm, æclu|d s/ s§L ug]{ JolQmÆ eGgfn] /f]huf/L, nufgL k|ltkmn, ;]jf z'Ns tyf 7]Ssf jf s/f/ ;d]tsf] e'QmfgL ubf{ kl/R5]b–!& adf]lhd clu|d s/ s§L ug]{ st{Jo ePsf] JolQm ;Demg'k5{ . cfos/ P]g, @)%* n] clu|d s/ s§L ug{ tf]lsPsf dfly pNn]v ul/P adf]lhdsf ljleGg zLif{ssf e'QmfgLdf clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ Joj:yf ul/Psf] 5 . o;/L clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ /sd e'QmfgL ubf{ P]gdf tf]lsPsf] b/ cg';f/ x'g] /sd s§f u/]/ afFsL /sd dfq e'QmfgL ug'{kg]{ x'G5 . o; kl/efiff cg';f/ clu|d s/ s§L ug]{ JolQm (Withholding Agent) eGgfn] clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ bfloTj ePsf] JolQmnfO{{ ;Demg' kb{5 . pbfx/0fsf] nflu s'g} lgsfon] cfkm\gf] sd{rf/LnfO{{ kfl/>lds e'QmfgL ubf{ s/ nfUg] kfl/>lds ljt/0f ug]{ eP sd{rf/LnfO{{ kfl/>lds e'QmfgL ug]{ To:tf] lgsfo clu|d s/ s§L ug]{ JolQm x'G5 . s'g} sDkgLn] s'g} k/fdz{bftfnfO{{ s'g} sfd nufP afkt ;]jf z'Ns e'QmfgL u5{ eg] To:tf] sDkgL ;]jf z'Ns e'QmfgLdf clu|d s/ s§L ug]{ st{Ao ePsf] JolQm x'g] x'Fbf pQm sDkgLnfO{{ clu|d s/ s§L ug]{ JolQm dflgG5 . o; ;DaGwL lj:t[t JofVof o;} lgb]{lzsfsf] kl/R5]b !^ df ul/Psf] 5 . clws[t æclws[tÆ eGgfn] ljefudf /xg] bkmf &@ df pNn]v eP adf]lhdsf dxflgb]{zs, pk dxflgb]{zs, k|d'v s/ k|zf;s, lgb]{zs, k|d'v s/ clws[t, s/ clws[t tyf cGo clws[t ;Demg' k5{ . P]gsf] bkmf &@ df o; P]gsf] sfof{Gjog tyf k|zf;g ug]{ sfdsf] nflu cfGtl/s /fh:j ljefu lhDd]jf/ x'g] Joj:yf ul/Psf] 5 . ljefu eGgfn] cfGtl/s /fh:j ljefusf ;fy} cfGtl/s /fh:j sfof{no, 7'nf s/bftf sfof{no, dWod:t/Lo s/bftf sfof{no Pjd\ s/bftf ;]jf sfof{no klg ;Demg' k5{ . P]gsf] sfof{Gjogsf] nflu cfGtl/s /fh:j ljefu tyf ;f] cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

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cGtu{tdf dxflgb]{zs, pkdxflgb]{zs, k|d'v s/ k|zf;s, lgb]{zs, k|d'v s/ clws[t, zfvf clws[t, s/ clws[t tyf cGo clws[t Pjd\ sd{rf/L /xg]] Joj:yf 5 . P]gsf] bkmf &@ sf] pkbkmf -$_ sf] v08 -u_ adf]lhd dxflgb]{zsn] s]xL clwsf/ lghfdtL ;]jfsf] s'g} clws[t sd{rf/Ln] k|of]u ug{ kfpg] u/L tf]Sg ;Sg] Joj:yf ;d]t 5 . o; ;DaGwL lj:t[t ljj/0f kl/R5]b #! Dff pNn]v ul/Psf] 5 . clGtd ¿kdf s/ s§L x'g] e'QmfgL æclGtd ¿kdf s/ s§L x'g] e'QmfgLÆ eGgfn] bkmf (@ df pNn]v eP adf]lhd nfef+z, ef8f, nfe, Aofh tyf u}/ afl;Gbf JolQmnfO{{ ul/Psf] s/ s§L x'g'kg]{ e'QmfgL ;Demg' k5{ . clu|d s/ s§L ePsf] /sdnfO{{ of] P]gn] s/ ldnfg x'g] s/ s§L /sd / clGtd x'g] s/ s§L (Final Withholding Tax) /sd u/L b'O{ lsl;dn] Jojxf/ u/]sf]5 . s/ ldnfg x'g] s/ s§L /sd eGgfn] clu|d s§L ul/Psf] s/ /sd s/bftfn] jflif{s ltg'{kg]{ s/ /sddf ldnfg ug{ kfpg] s/ /sd xf] eg] clGtd x'g] s/ s§L /sd eGgfn] P]gdf tf]lsPsf] b/ cg';f/ e'QmfgLsf] ;dodf s/ s§L ul/Psf] /sd g} s/sf] clGtd e'QmfgL x'g] /sd xf] . ldnfg x'g] s/ s§L ePsf] s/bftfn] cfo ljj/0f bflvnf ug'{kg]{, ;f] cfo ljj/0fdf o;/L s/ s§L u/L e'QmfgL kfPsf] /sdnfO{{ Psd'i6¿kdf cfodf ;dfj]z ug'{kg]{ tyf s§L ul/Psf] s/nfO{{ jflif{s nfUg] s/af6 36fpg'kg]{ x'G5 . clGtd s/ s§L ePsf] s/bftfnfO{{ s§L ul/Psf] s/ g} clGtd x'g] x'Fbf To:tf s/bftfn] cfo ljj/0fdf To;/L s/ s§L u/L k|fKt ePsf] /sd cfosf] ¿kdf ;dfj]z ug'{kb}{g tyf s§L ul/Psf] s/ /sd cGo s/ bfloTjaf6 36fpg ;d]t kfO+{b}g . clGtd¿kdf s/ s§L x'g] e'QmfgLsf] lj:t[t JofVof o; lgb]{lzsfsf] kl/R5]b !^ df ul/Psf] 5. cjsfz sf]if æcjsfz sf]ifÆ eGgfn] lgsfosf] lxtflwsf/L k|fs[lts JolQm jf lghsf] cfl>tnfO{{ sf]ifaf6 cjsfz e'QmfgL k|bfg ug]{ k|of]hgsf] nflu cjsfz of]ubfg /sd :jLsf/ ug]{ / ;f] /sd nufgL ug]{ p2]Zon] dfq :yfkgf ePsf] lgsfo ;Demg' k5{ . cjsfz sf]if dfq kl/rfng ug]{ p2]Zon] ;~rfng ul/Psf] lgsfonfO{{ cjsfz sf]if (Retirement Fund) elgG5 . o:tf] cjsfz sf]ifn] lgDgfg';f/sf] sfo{ dfq ug]{ ub{5 M !_ ;f] lgsfodf k|fs[lts JolQmn] cjsfz of]ubfg hDdf ug{ NofPdf To:tf] of]ubfg hDdf lng], @_ o;/L hDdf ug]{ JolQm cyf{t\ lxtflwsf/LnfO{{ jf lghsf] cfl>tnfO{{ lgh cjsfz ePkl5 jf lghsf] d[To' ePkl5 cjsfz e'QmfgL ug]{, / #_ hDdf ePsf] cjsfz of]ubfg nufgL ug]{ . s/ k|of]hgsf cfwf/df cjsfz sf]ifsf ;+/rgf b'O{ k|sf/sf /x]sf 5g\M :jLs[t cjsfz sf]if tyf c:jLs[t cjsfz sf]if . cjsfz sf]ifsf pbfx/0fsf] nflu sd{rf/L ;~rosf]if, gful/s nufgL sf]if, ;fdflhs ;'/Iff sf]if / lgj[Qe/0f sf]ifn] ;~rfng u/]sf] cjsfz sf]if, tyf ljefuaf6 cjsfz sf]if ;~rfng ug{ :jLs[lt kfPsf lgsfonfO{{ lng ;lsG5 . ljefuaf6 cjsfz sf]if ;~rfng ug{ :jLs[lt kfPsf lgsfo, sd{rf/L ;~rosf]if, gful/s nufgL sf]if, ;fdflhs ;'/Iff sf]if / lgj[Qe/0f sf]ifn]] ;~rfng u/]sf] cjsfz sf]if h:tf lgsfonfO{{ :jLs[t cjsfz sf]if cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

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elgG5 eg] ljefuaf6 :jLs[lt glnO{ cjsfz sf]if ;~rfng ug]{ lgsfonfO{{ c:jLs[t cjsfz sf]if (Unapproved Retirement Fund) elgG5 . lgsfosf] lxtflwsf/L k|fs[lts JolQm eGgfn] ;f] lgsfoaf6 cfo k|fKt ug]{ xs ePsf] k|fs[lts JolQm eGg] a'emfpF5 . h:t}, ;f] lgsfodf cjsfz of]ubfg hDdf ug]{ k|fs[lts JolQm . cjsfz sf]ifsf] ;DaGwdf o;} lgb]{lzsfsf] kl/R5]b !@ df lj:t[t JofVof ul/Psf]5 . cjsfz e'QmfgL æcjsfz e'QmfgLÆ eGgfn] b]xfosf JolQmnfO{{ lbOg] e'QmfgL ;Demg' k5{ M– -!_ k|fs[lts JolQmn] cjsfz lnPsf] cj:yfdf lghnfO{{ lbOg] e'QmfgL, jf -@_ k|fs[lts JolQmsf] d[To' ePsf] cj:yfdf lghsf] cfl>tnfO{{ lbOg] e'QmfgL . cjsfz e'QmfgL (Retirement Payment) eGgfn] s'g} k|fs[lts JolQm l;4fGttM s'g} /f]huf/L, k]zf jf Joj;fo ug{ ;Ifd gx'g] cj:yfdf k'uL /f]huf/L, k]zf jf Joj;foaf6 cjsfz lnP kl5 ul/g] e'QmfgL xf] . To;}u/L s'g} k|fs[lts JolQmsf] d[To' ePdf lghn] kfpg] /sd lghsf] cfl>tnfO{{ e'QmfgL ul/Psf] /sdnfO{{ klg cjsfz e'QmfgL elgG5 . ;fdfGotofM cjsfz e'QmfgLsf pbfx/0fdf cjsfz sf]ifdf of]ubfg u/]afkt cjsfz sf]ifaf6 ul/g] e'QmfgL, pkbfg, ;~rosf]if, ;l~rt labf afktsf] e'QmfgL, cf}iflw pkrf/ vr{, bL3{ ;]jf ;'ljwf (Long Service Gratuity), sNof0fsf/L sf]ifaf6 e'QmfgL jf cjsfzsf] ;dodf k|fKt x'g] o:t} k|s[ltsf cGo e'QmfgL kb{5g\ . o:tf cjsfz e'QmfgLx? g]kfn ;/sf/af6, :jLs[t cjsfz sf]ifaf6, :jLs[t glnPsf] cjsfz sf]ifaf6, /f]huf/bftfaf6 jf cGo s'g} sf]ifaf6 x'g ;Sb5 . (Approved Retirement Fund)

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• g]kfn ;/sf/af6 ul/g] cjsfz e'QmfgLM g]kfn ;/sf/sf] sd{rf/L ;]jf zt{ adf]lhd ;/sf/L ;]jfaf6 ;]jf lgj[Q ePkl5 ul/g] e'QmfgLx?, h:t}M pkbfg, cf}iflw pkrf/ vr{, labf afktsf /sd, aLdf cflb kb{5g\ . • :jLs[t cjsfz sf]ifaf6 ul/g] cjsfz e'QmfgL M gful/s nufgL sf]if, sd{rf/L ;~rosf]if, ;fdflhs ;'/Iff sf]if / lgj[Qe/0f sf]ifn]n] ;~rfng u/]sf] cjsfz sf]ifaf6 jf ljefuaf6 :jLs[lt lnO{ ;~rfng ul/Psf] cjsfzsf]ifaf6 cjsfz e'QmfgL ul/G5 . o:tf] e'QmfgL lgod @) sf] pklgod-@_ sf] v08 -3_ df tf]lsP adf]lhd b]xfosf cj:yfdf dfq ug{ ;lsg] 5 M– -!_ sd{rf/L jf sfdbf/n] ;]jfaf6 cjsfz k|fKt u/]df, -@_ lxtflwsf/Lsf] pd]/ cG7fpGg jif{ k'u]df, jf -#_ lxtflwsf/Lsf] d[To' ePdf jf lgh :yfoL¿kdf ckfË ePdf . • :jLs[lt glnPsf] cjsfz sf]ifaf6 ul/g] cjsfz e'QmfgLM cjsfzsf] ;dodf e'QmfgL lbg] p2]Zo /x]sf] t/ ljefuaf6 eg] :jLs[t glnO{ ;~rflnt cjsfz sf]ifaf6 ul/g] cjsfz e'QmfgLx? o; ;d"xdf kb{5g\ . • cGo cjsfz e'QmfgLM g]kfn ;/sf/afx]ssf cGo /f]huf/bftfn] /f]huf/stf{nfO{{ cjsfzsf] ;dodf ug]{ u/]sf cGo e'QmfgLx?, h:t}M bL3{ ;]jf ;'ljwf, labf afktsf] e'QmfgL, cf}iflw pkrf/ vr{ cflb e'QmfgLx? o;sf pbfx/0f x'g\ . cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

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dfly pNn]v eP cg';f/ lgod @) sf] pklgod -@_ sf] v08 -3_ sf] k|fjwfg k"/f gu/L cyf{t, sd{rf/L jf sfdbf/ ;]jfaf6 cjsfz x'g'cl3 g} k|fKt ug]{ e'QmfgL, h:t} Long Service Gratuity, Leave Encashment, Medical Expenses h:tf e'QmfgLx? ;]jfsfndf g} k|fKt u/]sf] cj:yfdf To:tf e'QmfgLx? cjsfz e'QmfgL cGtu{t kb}{gg\, To:tf e'QmfgL /f]huf/Lsf] cfodf ;dfj]z ug'{kb{5 . To:t} cjsfz of]ubfg ug]{ sd{rf/Lafx]s cGo k|fs[lts JolQm -lxtflwsf/L_ n] cG7fpGg jif{ pd]/ k'u]kl5 jf d[To' jf :yfoL ¿kdf ckfË ePsf] cj:yfdf afx]s cGo cj:yfdf e'QmfgL k|fKt u/]df To:tf e'QmfgL cjsfz e'QmfgL dflgg] 5}g / To:tf] /sd e'QmfgL k|fKt ePsf] ;dodf cfodf ;dfj]z ug'{kg]{ x'G5 . t/ cjsfz sf]ifsf] :jLs[t ljlgod adf]lhd cjsfz sf]ifaf6 o:tf lxtflwsf/Ln] lnPsf] shf{ eg] cfodf ;dfj]z ug'{kb}{g . :jLs[lt glnPsf] cjsfz sf]ifdf of]ubfg ubf{ of]ubfg ul/g] /sddf s/ 5'6 gx'g] x'Fbf To:tf sf]ifaf6 cjsfz e'QmfgL ubf{ x'g] nfedf % k|ltztsf b/n] clGtd¿kn] s/ nfUg] (Final Withholding) x'G5 / To;/L k|fKt /sd cfodf ;dfj]z ug'{kb}{g . cjsfz e'QmfgLsf] ;DaGwdf o; lgb]{lzsfsf] kl/R5]b !@ df lj:t[t JofVof ul/Psf] 5 . cjsfz e'QmfgLdf s/ s§L ;DaGwL k|fjwfg o; lgb]{lzsfsf] kl/R5]b !^ df lj:t[t JofVof ul/Psf] 5 . cjsfz of]ubfg /sd æcjsfz of]ubfg /sdÆ eGgfn] cjsfz e'QmfgLsf] Joj:yf jf ;f]sf] eljiodf ul/g] Joj:yfsf] nflu cjsfz sf]ifdf ul/Psf] e'QmfgL ;Demg' k5{ . k|fs[lts JolQm cfkm}+n] jf ;Da4 JolQm cyf{t /f]huf/stf{sf] xsdf /f]huf/bftfn] hDdf ul/lbPsf] cjsfz of]ubfg /sdnfO{{ ;d]t hgfpF5 . pko'{Qm Joj:yf tnsf] pbfx/0fdf v'nfOPsf] 5 . pbfx/0f @=!M dfgf}+, ;'lht l;+xn] dfl;s ?=@),))).– kfl/>lds kfpg] u/L sdn P08 s+= k|f= ln=df sfo{/t /x]5g\ . pQm sDkgLaf6 ?=@,))).– k|lt dlxgf lghsf] gfddf cjsfz sf]ifdf hDDff ul/g] / ;f] sf]ifdf lghsf] tkm{af6 ;d]t ?=@,))).– hDdf ug]{ Joj:yf /x]sf] eP b'j} u/L x'g] ?=$,))).– nfO{{ lgh ;'lhtsf] cjsfz of]ubfg /sd dflgG5 .

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cjsfz of]ubfgsf] ;DaGwdf o; lgb]{lzsfsf] kl/R5]b !@ tyf kl/R5]b !^ df lj:t[t JofVof ul/Psf] 5 . c;Ifd JolQm æc;Ifd JolQmÆ eGgfn] zf/Ll/s jf dfgl;s c:j:ytfsf] sf/0fn] cfˆgf] Jojxf/ ug{ ;Ifd gePsf] JolQm ;Demg' k5{ . cfo æcfoÆ eGgfn] s'g} JolQmn] /f]huf/L, Joj;fo, nufgL jf cfsl:ds nfeaf6 k|fKt u/]sf] cfo ;Demg' k5{ / ;f] zAbn] o; P]g adf]lhd u0fgf ul/Psf] ;f] cfosf] s'n /sdnfO{{ ;d]t hgfpF5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

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cfsl:ds nfe æcfsl:ds nfeÆ eGgfn] lr¶f, pkxf/, k'/:sf/, alS;;, lhtf}/L jf cGo s'g} klg cfsl:ds ¿kdf k|fKt x'g] nfe ;Demg' k5{ . s'g} nfe k|fKt x'g] lglZrttf gePsf] / k|fks JolQmsf] >d jf k'FhLsf] pkof]u gu/L k|fKt x'g] lr¶f, pkxf/, k'/:sf/, alS;;, lhtf}/L jf cGo /sdnfO{{ cfsl:ds nfe dflgG5 . cfo jif{ æcfo jif{Æ eGgfn] s'g} ;fnsf] >fj0f Ps ut]b]lv csf]{ ;fnsf] cfiff9 d;fGt;Ddsf] cjlw ;Demg' k5{ . cfo jif{df >fj0f ! ut] / csf]{ jif{sf] cfiff9 d;fGtsf] cjlw /x]sf] x'G5 . t/ of] cjlwsf] aLrdf :yfkgf ePsf] jf cfo cfh{g ;'? u/]sf] JolQmsf] cfo jif{ ;f] :yfkgf ldlt jf cfo cfh{g ;'? u/]sf] ldlt / tTsfnkl5sf] cfiff9 d;fGt;Ddsf] cjlw x'G5 . To:t}, s'g} JolQmsf] sf/f]af/ aGb ePsf] jf aGb ePsf] dflgPsf] cj:yfdf ;f] JolQmsf] cfo jif{ >fj0f ! ut]b]lv sf/f]af/ aGb ePsf] jf aGb ePsf] dflgPsf] ldlt;Dd dfq x'g]5 . pko'{Qm Joj:yf tnsf] pbfx/0fdf v'nfOPsf] 5 . pbfx/0f @=@M dfgf}+, w'|j sDkgL k|f=ln=ldlt @)&!.&.% df lnSjL8]6 ePsf] /x]5 . ;f] cj:yfdf pQm sDkgLsf] clGtd cfo jif{ ldlt @)&!.$.! b]lv ldlt @)&!.&.% sf] x'g]5 . olb pQm ldltdf ;f] sDkgLsf] %) k|ltzt jf ;f] eGbf a9Lsf] :jfldTj kl/jt{g ePsf] eP, P]gsf] bkmf %& sf] Joj:yf cg';f/ cfly{s jif{ @)&!.&@ df ;f] sDkgLsf] ldlt @)&!.$.! b]lv ldlt @)&!.&.% Ps cfo jif{ Pjd\ ldlt @)&!.&.^ b]lv ldlt @)&@.#.#! csf]{ cfo jif{ dflgg]5 .

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pkxf/ æpkxf/Æ eGgfn] s'g} k|ltkmn lagfsf] e'QmfgL jf k|ltkmn ;lxtsf] e'QmfgL ePdf k|ltkmnsf] ahf/ d"No eGbf e'QmfgLsf] ahf/ d"No a9L ePdf a9L ePsf] xb;Ddsf] e'QmfgL ;Demg' k5{ . pko'{Qm Joj:yf tnsf] pbfx/0fdf v'nfOPsf] 5 . pbfx/0f @=#M dfgf}+, ljZjaGw' eGg] JolQmn] ?=@%,))).– kg]{ Pp6f l6=le= lsg]sf /x]5g\ . pQm l6=le=laqm]tfn] lghnfO{{ Pp6f ?=%,))).– ahf/ d"No kg]{ l8=le=l8=yk /sd glnO{ pknAw u/fPsf /x]5g\ . o;/L lagf d"Nodf k|fKt ePsf] yk k|ltkmnnfO{{ pkxf/ elgG5 .

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C0f bfloTj æC0f bfloTjÆ eGgfn] C0f bfaL ;/xsf] bfloTj ;Demg' k5{ . s'g} JolQmn] cGo JolQmnfO{{ s'g} k|aGw afkt e'QmfgL ug]{ bfloTj /x]sf] / ;f] bfloTj s'g} lglZrt cjlw jf cj:yf kl5 ;f] JolQmnfO{{ e'QmfgL ug'{kg]{ k|aGw ul/Psf] /x]5 eg] To:tf] bfloTjnfO{{ C0f bfloTj dflgG5 . h:t}M s'g} JolQmn] a}+Íaf6 shf{ lnPsf] 5 eg] shf{sf] ;Demf}tf adf]lhd e'Qmfg ug'{kg]{ To:tf] /sdnfO{{ C0f bfloTj dflgG5 . To:tf] /sddf k'FhLsf] cnfjf ;f] k'FhLsf] k|ltkmn cyf{t Aofh ;d]t ;dfj]z x'G5 . cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

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C0f bfaL æC0f bfaLÆ eGgfn] s'g} Ps JolQmn] csf]{ JolQmaf6 e'QmfgL k|fKt ug]{ clwsf/ ;Demg' k5{ / ;f] zAbn] s'g} Ps JolQmn] csf]{ JolQmnfO{{ lbPsf] /sd lkmtf{ lng] clwsf/, a}Í tyf ljQLo ;+:yfx?df hDdf ePsf] lgIf]k, lng'kg]{ /sd, C0fkq, ljlgdokq, a08, jflif{s j[lQ cGtu{tsf] clwsf/, ljQLo k§f / ls:tfaGbL laqmLaf6 /sd k|fKt ug]{ clwsf/ ;d]tnfO{{ hgfpF5 . sDkgL æsDkgLÆ eGgfn] k|rlnt sDkgL sfg'g adf]lhd ;+:yflkt sDkgL ;Demg' k5{ / s/ k|of]hgsf] nflu b]xfosf ;+:yfx? ;d]tnfO{{ sDkgL ;/x Jojxf/ ul/g]5 M– -!_ k|rlnt sfg'g adf]lhd :yflkt ;+ul7t ;+:yf, -@_ s'g} c;+ul7t ;Î, ;ldlt, ;+:yf jf ;dfh jf btf{ ul/Psf jf gul/Psf Psnf}6L kmd{ / ;fem]bf/L afx]ssf] JolQmx?sf] ;d"x jf 6«i6, -#_ aL; jf ;f]eGbf a9L ;fem]bf/x? eO{ k|rlnt sfg'g adf]lhd btf{ eP jf gePsf] ;fem]bf/L kmd{, cjsfz sf]if, ;xsf/L ;+:yf, o'lg6 6«i6, ;+o'Qm pBd, -$_ ljb]zL sDkgL, -%_ dxflgb]{zsn] tf]s]sf] cGo s'g} ljb]zL ;+:yf . cfos/ k|of]hgsf] lgldQ k|rlnt sfg'g adf]lhd btf{ ul/Psf ;Ël7t ;+:yf, h:t}, k|fO{e]6 lnld6]8 sDkgL, klAns sDkgL, ;+:yfg, ;+3 (Association), u}/ ;/sf/L ;+:yf (NGOs), cGt/f{li6«o u}/ ;/sf/L ;+:yf (INGOs) h:tf ;+:yfx? ;d]t sDkgL dflgg] 5g\ . csf]{ zAbdf Psnf}6L kmd{ / aL; eGbf sd ;fe]mbf/ /x]sf] ;fem]bf/L kmd{ afx]ssf h'g;'s} ;Ël7t ;+:yfx? sDkgL dflgG5g\ . s/ æs/Æ eGgfn] o; P]g adf]lhd nfUg] s/ ;Demg' k5{ / ;f] zAbn] b]xfo adf]lhdsf e'QmfgLnfO{{ ;d]t hgfpF5 M– -!_ s/ aSof}tf /x]sf] JolQmsf] ;DklQsf ;DaGwdf bfaL / lnnfd laqmL afkt ljefun] u/]sf bkmf !)$ sf] pkbkmf -*_ sf] v08 -s_ df plNnlvt vr{x?, -@_ clu|d s/ s§L ug]{ JolQm jf s/ s§L x'g] JolQmn] bkmf () adf]lhd a'emfpg' kg]{ /sd jf ls:tfaGbLdf bflvnf ug]{ JolQmn] bkmf ($ adf]lhd a'emfpg' kg]{ /sd jf clu|d s/ bflvnf ug'{kg]{ JolQmn] bkmf (%s= adf]lhd a'emfpg' kg]{ /sd jf bkmf ((, !)) / !)! adf]lhd s/ lgwf{/0f eP cg';f/ a'emfpg' kg]{ /sd, -#_ bkmf !)& sf] pkbkmf -@_, bkmf !)* sf] pkbkmf -#_ jf -$_, bkmf !)( sf] pkbkmf -!_ / bkmf !!) sf] pkbkmf -!_ adf]lhd t];|f] kIfsf] s/ bfloTjsf] ;DaGwdf ljefunfO{{ a'emfpg' kg]{] /sd, -$_ z'Ns tyf Aofh afkt a'emfpg'kg]{ kl/R5]b @@ adf]lhdsf] /sd, / -%_ ljefun] cfb]z lbP adf]lhd bflvnf ug'{kg]{ bkmf !@( adf]lhdsf] hl/afgf /sd . cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

6

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P]gsf] bkmf !)$ df s/ aSof}tf /fVg] JolQmsf] ;DklQdf g]kfn ;/sf/sf] bfaL /xg] Joj:yf /x]sf] / o:tf ;DklQ bfaL / lnnfd laqmL ubf{ ljefun] u/]sf vr{ ;DalGwt s/ aSof}tf /fVg] JolQmaf6 c;'n ug{;Sg] k|fjwfg pkbkmf -*_ sf] v08 -s_ n] Joj:yf u/]sf]n] To:tf vr{x?nfO{{ ;d]t s/ dflgg] 5 . lnnfdLsf] ;"rgf ;DaGwL vr{, lnnfdL ubf{ nfu]sf sfg'gL vr{ cflb o:tf vr{sf] pbfx/0f x'g\ . P]gsf] bkmf () adf]lhd clu|d s/ s§L ug'{kg]{ JolQmn] clu|d s/ s§L u/]sf] /sd / gu/]sf] eP klg clu|d s/ s§L u/]sf] dflgg] s/ s§L /sd ;f] dlxgf ;dfKt ePsf] @% lbgleq bflvnf ug'{kb{5 . o:tf] clu|d s/ s§L ePsf] jf ePsf] dflgg] /sd tf]lsPsf] ;dodf hDdf gu/]df jf clu|d s/ s§L gu/L e'QmfgL k|fKt ePsf] cj:yfdf e'QmfgLstf{n] ;f] /sd ;f] dlxgf ;dfKt ePsf] @% lbgleq s/ bflvnf gu/]df k|fksn] e'QmfgLstf{n] bflvnf ug'{kg]{ Dofb -;f] dlxgf ;dfKt ePsf] @% lbg_ kZrft @% lbgleq clu|d s/sf] /sd a'emfpg' kg]{ Joj:yf 5 . ;f] bkmf adf]lhd bflvnf ug'{kg]{ /sd ;d]tnfO{{ s/ dflgPsf] 5 . P]gsf] bkmf ($ adf]lhd s'g} Joj;fo jf nufgLaf6 s'g} cfo jif{df lgwf{/0fof]Uo cfo ePsf] jf x'g] JolQmn] ls:tfdf s/ bflvnf ug'{kg]{ Joj:yf u/]sf]n] To:tf] /sdnfO{{ ;d]t s/ dflgPsf] 5 . P]gsf] bkmf (( adf]lhd :jo+ s/ lgwf{/0f ubf{ a'emfpg' kg]{ /sd, bkmf !)) adf]lhd u/]sf] ;+zo s/ lgwf{/0f ubf{ a'emfpg' kg]{ /sd Pjd\ :jo+ s/ lgwf{/0f / ;+zo s/ lgwf{/0fdf bkmf !)! adf]lhd ljefun] ;+zf]lwt s/ lgwf{/0f u/]sf] cj:yfdf a'emfpg' kg]{ /sdnfO{{ ;d]t s/ dflgPsf] 5 . P]gsf] bkmf !)& sf] pkbkmf -@_ adf]lhd s'g} lgsfon] s/ a'emfO{ ;Sg'kg]{ ldlt;Dd s/ ga'emfPdf ;f] lgsfosf tTsfn axfn /x]sf jf ^ dlxgf cl3;Dd axfn /x]sf ;f] lgsfosf Joj:yfks jf ;f] x}l;otdf sfo{ ug]{ k|To]s clws[tx? ;+o'Qm jf 5'§f5'§} ¿kdf ;f] s/ a'emfpg lhDd]jf/ x'g] Joj:yf /x]sf] / o:tf] /sdnfO{{ ;d]t s/ dflgPsf] 5 . bkmf !)* sf] pkbkmf -#_ tyf -$_ adf]lhd s'g} k|fksn] sAhf u/]sf] ;DklQ laqmL u/L k|fKt u/]sf] /sdaf6 ; j{k|yd clu|d s/ s§L ul/Psf] s/ /sd 5'6 \ofpg' kb{5 . tTkZrft clu|d s§L ul/Psf] s/ afx]s cGo aSof}tf s/sf] xsdf s/ eGbf cu|flwsf/ kfpg] ;'/lIft C0f (Secured Creditors) eP ;f] e'Qmfg u/L ljefun] s/ bflvnf ug]{ ;"rgf lbPsf] To:tf] s/ /sd 5'6 \ofpg / s/ a'emfpg k|fks lhDd]jf/ x'g]5 . k|fksn] k|fKt u/]sf] To:tf] /sdaf6 clu|d s/sf] /sd g5'§ofO{ e'QmfgL ePsf] /x]5 eg] ;f] /sd k|fksaf6 c;'n ul/g] 5 . k|fksaf6 l;w} jf lgsfoaf6 k|fks dfkm{t bflvnf ul/g] o:tf] /sdnfO{{ ;d]t s/ dflgPsf] 5 . pko'{Qm Joj:yf tnsf] pbfx/0fdf v'nfOPsf] 5 . pbfx/0f @=$M dfgf}+, o'Qm k|;fb eGg] JolQm s'g} ;Lldt bfloTj ePsf] sDkgL (Limited Liability Company) sf] lnlSj8]6/sf] ¿kdf lgo'Qm ePsf /x]5g\ . pQm sDkgLsf] lnlSj8];gsf] cj:yf;Dddf ?=!) nfv clu|d s§L ul/Psf] s/ / ?=#) nfv cGo s/ aSof}tf /x]5 . pQm sDkgLsf] s/ aSof}tf /x]sf] / s/ bflvnf ug]{ ;"rgf ljefun] lgh k|fksnfO{{ lbO;s]sf] /x]5 . pQm sDkgLsf] cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

7

;DklQ laqmL u/L lnlSj8];gsf] vr{ s6fpFbf ?=Ps s/f]8 afFsL eP5 . s/ aSof}tf afx]ssf ;f] sDkgLsf] ?=#) nfv ;f]xL ;DklQ lwtf] /flvPsf] s/ eGbf cu|flwsf/ kfpg] shf{ (Secured Loan) /x]5 / ?=%) nfv cGo c;'/lIft bfloTj (Unsecured Liabilities) /x]5 eg] lgh k|fksn] ;DklQ laqmL u/L k|fKt u/]sf] /sdaf6 lnlSj8]zgsf] vr{ s6fpg' cufj} ?=!) nfv clu|d s§L ul/Psf] s/ r'Qmf ug'{kb{5 . tTkZrft lnlSj8]zg vr{ / s/ eGbf cu|flwsf/ k|fKt ?=#) nfvsf] ;'/lIft C0f r'Qmf u/L afFsL /x]sf] /sdaf6 klxnf ?=#) nfv cGo s/ aSof}tf / To;kl5 afFsL /sd cyf{t ?=#) nfvaf6 bfdf;fxLn] cGo c;'/lIft bfloTj r'Qmf ug'{kg]{ x'G5 . •

bkmf !)( sf] pkbkmf -!_ adf]lhd s'g} s/ aSof}tf /fVg] JolQmn] s/ a'emfO;Sg'kg]{ ldlt;Dd s/ ga'emfO{ afFsL /fv]df To:tf] JolQmnfO{{ e'QmfgL lbg] JolQm jf aSof}tf /fVg] JolQmsf] ;DklQ /fVg] JolQm jf s/ aSof}tf /fVg] JolQmnfO{{ a'emfpg] u/L s'g} t]>f] JolQmsf] tkm{af6 ;DklQ /fVg] JolQm jf s/ aSof}tf /fVg] JolQmnfO{{ /sd a'emfpg] clVtof/L kfPsf] h'g;'s} JolQmnfO{{ ljefun] lnlvt ;"rgf lbP/ s/ aSof}tf /fVg] JolQmsf] tkm{af6 a'emfpg'kg]{ s/ bflvnf ug{ cfb]z lbg ;Sb5 . o;/L ljefunfO{{ a'emfpg' kg]{ /sdnfO{{ ;d]t s/ dflgPsf] 5 .

bkmf !!) sf] pkbkmf -!_ adf]lhd s'g} s/ aSof}tf /fVg] u}/ afl;Gbf JolQmn] s/ a'emfO{ ;Sg'kg]{ ldlt;Dd s/ ga'emfO{ afFsL /fv]df ljefun] To;/L s/ aSof}tf /fVg] JolQmsf] :jfldTjdf /x]sf] s'g}klg ;DklQ cfˆgf] sAhfdf /fVg] s'g} JolQmnfO{{ lnlvt ;"rgf lbP/ ;f] ;DklQsf] ahf/ d"No a/fa/sf] /sdaf6 To:tf] s/ aSof}tf /fVg] JolQmn] a'emfpg'kg]{ s/sf] /sdeGbf a9L gx'g] u/L ;f] t];|f] kIfsf] s/ bfloTj ;DaGwdf s/ aSof}tf /fVg] JolQmsf] tkm{af6 ;f] ;"rgfdf plNnlvt ldltleq s/ a'emfpg cfb]z lbg ;Sg]5 . o:tf] /sdnfO{{ ;d]t s/ dflgPsf] 5 . s/ s§L x'g] JolQm, æs/ s§L x'g] JolQmÆ eGgfn] /f]huf/L, nufgL k|ltkmn, ;]jf z'Ns tyf 7]Ssf jf s/f/ ;d]tsf] e'QmfgL ubf{ kl/R5]b–!& adf]lhd s/ s§L u/L e'QmfgL k|fKt ug]{ jf e'QmfgL k|fKt ug]{ clwsf/ ePsf] JolQm ;Demg' k5{ . s/ s§L x'g] JolQm eGgfn] e'QmfgL k|fKt ubf{ >f]td} s/ s§f eO{ e'QmfgL k|fKt ug]{ JolQmnfO{{ hgfpF5 . o;/L e'QmfgLdf s/ s§L ug]{ JolQmsf ;DaGwdf o;} kl/R5]bsf] a'Fbf @=@ -s_ df k|sfz kfl/;lsPsf] 5 / e'QmfgLdf s/ s§L ug'{kg]{ k|fjwfg ;DaGwL lj:t[t JofVof o;} lgb]{lzsfsf] kl/R5]b !^ df ul/Psf] 5 . s/ lgwf{/0f æs/ lgwf{/0fÆ eGgfn] o; P]g adf]lhd ul/g] s/ lgwf{/0f ;Demg' k5{ / ;f] zAbn] bkmf !@@ adf]lhd ul/Psf] z'Ns tyf Aofhsf] lgwf{/0f ;d]tnfO{{ hgfpF5 . t/ o; zAbn] bkmf !)! adf]lhd ;+zf]lwt s/ lgwf{/0fn] k|lt:yfkg u/]sf] ;fljssf] s/ lgwf{/0fnfO{{ hgfpFg] 5}g . P]gdf tLg lsl;dsf] s/ lgwf{/0fsf] Joj:yf /x]sf] 5 M

•

-0f_

-t_

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷

8

-t!_

-y_

-b_

-!_ bkmf (( adf]lhd :jo+ s/ lgwf{/0f cyf{t s/ bfloTj ePsf] JolQm :jo+n] cfkm\gf] s/ lgwf/0f ug]{ (Self Assessment) Joj:yf, -@_ s/bftfn] cfo ljj/0f bflvnf ug{ kfpg] ;do cufj} s'g} cfo jif{sf] jf cfo jif{sf] c+zsf] bkmf !)) adf]lhd ;+zo s/ lgwf{/0f (Jeopardy Assessment) ug]{ Joj:yf, -#_ :jo+ s/ lgwf{/0f -bkmf ((_ jf ;+zo s/ lgwf{/0f -bkmf !))_ ePsf] JolQmsf] s/sf] bfloTj o; P]gsf] p2]Zo adf]lhd Gofof]lrt cfwf/df ;dfof]hg ug{ l...