%= n]vf Joj:yf

!= VAT btf{ eP kl5 s'gs'g ;"rgf,sfuhft tyf ljj/0fx¿sf] clen]v clgjfo{ ?kdf
/fVg' kb{5 <
btf{ ePsf] JolStn] b]xfosf ;"rgf,sfuhft tyf ljj/0fx¿sf] clen]v /fVg' kg]{5 M–
• Jofkf/, n]vf, gub k|flKt / e'QmfgL ;DaGwL clen]v .
• cfkm"n] hf/L u/]sf s/ lahs tyf ;+lIfKt s/ lahsx¿ .
• cfkm"n] k|fKt u/]sf s/ lahs tyf ;+lIfKt s/ lahsx¿ .
• cfkm"n] u/]sf] cfoft / lgof{t;+u ;DalGwt ;Dk"0f{ sfuhftx¿ .
• cfkm"n] v/Lb / laqmL u/]sf j:t' tyf ;]jfsf] d"Nodf 36a9 ePsf] k|dfl0ft ug]{
• ;Dk"0f{ 8]lj6 tyf qm]l86 gf]6 / cGo tt\;DaGwL sfuhftx¿ .
• cg';"rL–&, cg';"rL–* / cg';"rL–( df pNn]v eP adf]lhdsf v/Lb laqmL tyf
d"=c=s/ n]vf vftfx¿ .
@= vftf k|dfl0ft ug'{ eg]sf] s] xf] <
cg';"rL–* / cg';"rL–( df pNn]v eP adf]lhdsf v/Lb tyf laqmL vftfx¿ s/
clws[tsf] b:tvt u/fO{ k|dfl0ft u/fpg] sfd .
#= vftf slxn] slxn] k|dfl0ft ug'{ kb{5 <
cfly{s jif{ ;dfKt ePsf] ldltn] @% lbg leq cyf{t ;fpg @% ut] leq . t/ rf}dfl;s
s/ ljj/0f a'emfpg] ;'ljwf kfPsf s/bftfx¿n] d+l;/ @% ut] leq .
$= s] s/ clws[taf6 vftf k|dfl0ft gu/fO{ k|of]u ug'{ x'G5 <
x'b}+g .
%= vftf k|dfl0ft gul/ k|of]u u/]df s] x'G5 <
P]gsf] bkmf @(-!_ adf]lhd bz xhf/ ?k}of hl/jfgf x'G5 .
^= VAT k|of]hgsf nflu k|dfl0ft ul/Psf] vftf slt jif{;Dd ;'/lIft /fVg' kb{5 <
^ jif{ ;Dd ;'/lIft /fVg' kb{5 .
&= cf=j= sf] ;'¿df k|dfl0ft
dfl0ft u/]sf] vftf cf=j= ;dfKt gx'Fb} ;lsof], d}n] s] ug]{ <
k|dfl0ft u/]sf] vftf ;dfKt x'gf;fy yk -gofF_ vftf k|dfl0ft ug{ lgj]bg lbg' kb{5 .
*= ut jif{ k|dfl0ft u/]sf] vftfdf o; cf=j= nfO{ k'Ug] hlt kfgfx¿ afFsL 5g\ 5g\ s] d}n]
vftf k'gM k|dfl0ft ug'{kb{5 <
kb}{g .
(= d cfkm
cfkm\gf]
\gf] sf/f]jf/sf] n]vf sDKo'6/df /fVg rfxG5', d}n] s] ug'{k5{ <
tkfO{+n] k|of]u ug{ rfx]sf] ;km\6j]o/sf] lj:t[t ljj/0f ;lxt sfof{nodf lgj]bg lbg'kb{5 .
sfof{noaf6 :jLs[tL k|fKt u/]/ dfq n]vf sDKo'6/df /fVg kfO{G5 . ;km\6j]o/df P]gn]
tf]s]sf] 9fFrfdf vl/b vftf,las|L vftf /fVg] / s/ aLhs hf/L ug]{ Joj:yf x'g' kb{5 .
Psk6s hf/L eO{;s]sf] aLhs d]6\g gldNg] x'g' kb{5 . ;+zf]wg ug'{ kg]{ ePdf 8]la6 gf]6
jf s|]l86 gf]6sf dfWodn] dfq ;+zf]wg ug]{ Joj:yf x'g' kb{5 .
!)= s/ clws[t lg/LIf0fsf
lg/LIf0fsf nflu d]/f] sf/f]jf/ :yndf cfPsf]÷s/ k/LIf0fsf jvt vftf
k|dfl0ft u/L dfUg ldN5 <
ldN5 .
!! = s:tf] s:tf] vl/bnfO{ vl/b vftfdf k|lji6 ug{ x'G5 < s:tf]nfO{ x'b}+g <
tna Hofnf h:tf vl/b aLn gx'g] vr{ afx]s aLhs k|fKt x'g] ;a} k|sf/sf vl/b ;DaGwL
e'QmfgLx¿nfO{ vl/b vftfdf k|lji6 ug{' kb{5 .
!@= vl/b lkmtf{ las|L lkmtf{nfO{ sxfF s;/L k|lji6 ug]{ <
8]la6 gf]6 jf s|]l86 gf]6 hf/L u/L vl/b / las|L vftfdf g} k|lji6 ug{' kb{5 .
!#= l9nf] u/L k|fKt ut dlxgfsf] k|lji6 ug{ afsL vl/b,las|L lahs s;/L k|lji6
ug'{kb{5 <
h'g dlxgfdf aLhs k|fKt x'G5, ;f]xL dlxgfdf k|lji6 ug'{kb{5 .
!$= vl/b, las|L lahs vftfdf slxn] k|lji6 ug'{kb{5 <
hf/L ug]{ lalQs} .
!%= s/ clws[tn] lgl/If0f u/]sf] ;dodf vl/b, las|L lahs vftfdf k|lji6 gu/]sf]
kfOPdf s] x'G5 <
P]g adf]lhd s/ clws[tn] ?=!)))) hl/jfgf ug{ ;Sb5 .