executive level ke3 part b:fundamentals of law 2017 ud¾ ... · b f. kqï m , 1. b. 2..súiqï...
TRANSCRIPT
2017 ud¾;= úNd.fhA isg n,meje;Afjk fjkiAlï
KE3 Part B:Fundamentals of Law
(wOHhk .%kA:h i|yd ixfYdAOk)
1 wOHhk .%kA:h i|yd ixfYdAOk
2 KE3 úIh ks¾foAYfhA nr;eîï i|yd ixfYdAOk
3 bf.kqï M, i|yd ixfYdAOk
Executive Level
1 wOHhk .%kA:h i|yd ixfYdAOk
by; ixfYdAOkh fya;=fjkA KE 3 Fundamentals of Law wOHhk .%kA:fha my; i|ykA
mßÉfþo$ bf.kqï M, muKlA 2017 ud¾;= isg n,meje;Afjk mßos úNd. i|yd wod, fõ'
Chapter 1 Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu'
Chapter 2 .súiqï kS;sh ^uQ,sl oekqu&
Chapter 3 NdKav úlsKSu ^uQ,sl oekqu&
Chapter 4 .kqfokq l< yels ,shú,s ^uQ,sl oekqu&
Chapter 5 ksfhdacH;aj kS;sh
Chapter 6 yjq,a jHdmdr kS;sh ^uQ,sl oekqu&
Chapter 8 l=,S iskaklalr,l,a nÿ iy Kh (bf.kqï M, 3.5.1 muKs )
Chapter 9 lïlre kS;sh
Chapter 10 jHdmdßl mßirh iy kj fr.=,disj,g wod, jk jeros
Chapter 11 wka;¾cd;sl fj<|du (mßÉfþo wka;;¾.;h 1-4 muKs. bf.kqï M,
3.6.1, 3.6.2 iy 9.1.1 muKs)
2. KE3 úIh ks¾foAYfhA nr;eîï i|yd ixfYdAOk
úIh ks¾foaY jHqyh
m%Odk úIh ks¾foaY tallh nr ;eîu
1. nÿlrKh ye¢kaùu 5%
2. jdisl mqoa.,fhl=f.a wdodhï nÿ ne¢hdj 20%
3. iud.ï nÿlrKh ye¢kaùu 15%
4. d,kh yd nÿ f.ùu 5%
5 jHdmdrhla úiska f.úh hq;= nÿ 5%
dx.
1. YS% ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu 5%
2. .súiqï kS;sh (uQ,sl oekqu) 15%
3. NdKav úlsKSu (uQ,sl oekqu) 8%
4. .kqfokq l< yels ,shú,s ^uQ,sl oekqu& 5%
5. kssfhdacH;aj kS;sh iy yjq,a jHdmdr kS;sh 8%
6. lïlre kS;sh 5%
7. jHdmdßl mßirh iy kj fr.=,dis j,g wod, jk jeros 4%
m,uq
bf.kqï M,1
bf.kqï M,
B1. Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqï mßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iy kS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iy ld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrh y÷kd .ekSu'
1
1.4 kshduk wdh;khkayS ld¾hNdrh
;;H oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
bf.kqï M,1
bf.kqï M,
1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'
1
1.4 kshduk wdh;khkaySld¾hNdrh
;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
viii bf.kqï M,1
2. .súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 10%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l<yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2
Wmldrl wdlD;Ska vi
Wmldrl wdlD;Ska
WmldSka2015 úIh ks¾foaYh m%Odk Wmldrl ;=kla u; mokïfõ¡ tkï" oekqu (Knowledge), l=i,;d
(Skills) iy m%dfhda.sl mqyqKqj (Practical Training & Development) hs'
Executive, Business & Corporate Levels: fuu wÈhrj, wjYH;d bgqlsrSu i|yd Wmldrlhka
úfYaIs; WmúIh lafIa;%hka iy wkq Wmldrlj,g fjka lr we;'
by; Wmldrl" úfYaIs; úIh fCIa;%hka fyda wkq Wmldrlj,g LKavkh lr tu wka;¾.;h"
wod< YlH;d uÜgï idOkhg wjYH m%Odk ksmqK;d woshr ;=kla hgf;a úoyd oelafõ'
oekqu Wmldrlh (Knowledge Pillar), ;=,ska olaI jr,;a .KldêldÍjrfhl=g wjYH
;dlaIKsl wjfndaOh ,ndfoa¡
wkq Wmldrl 1( Financial Accounting & Reporting (FA&R)
wkq Wmldrl 2( Management Accounting & Finance (MA&F)
wkq Wmldrl 3( Taxation & Law (T&L)
wkq Wmldrl 4( Assurance & Ethics (A&E)
wkq Wmldrl 5( Management & Contemporary Issues (M&C)
fuu úIh ks¾foAYh ;=,skA Y%S ,xld jr,;a .KldêldÍ wdh;kh n,dfmdfrd;A;= jk bf.kqï M, bosß msgqj, olAjd we;'wOHhk .%kA:fha wod, mßÉfþo j,ska wdjrKh jk mßos tu bf.kqï M, wka;Ar.; ù we;'
3. bf.kqï M, i|yd ixfYdAOk
bf.kqï M,1
B2..súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 15%&
oekqï ixrplh ±kqï
mßudKh ±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s
ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,s lsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfï j.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfha m%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l< yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aul ms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu' 2
bf.kqï M,1
bf.kqï M,
1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'
1
1.4 kshduk wdh;khkaySld¾hNdrh
;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
bf.kqï M,1
2. .súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 10%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l<yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2
ix
bf.kqï M,1
NdKav úlsKSu ^uQ,sl oekqu& ^úIh ks¾foaYfhys nr ;eîu 8%)
oekqï ixrplh ±kqï
mßudKh ±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
3.1 NdKav úlsKSfï .súiqul iajrEmh yd úIh jia;=j
ixl,ams; oekqu wjfndaO lr .ekSu 3.1.1 NdKav úlsKSfï .súiqula iy jev yd wuqøjH i|yd jk .sõiqï w;r fjki y÷kd.ekSu iy tlS NdKav j¾.SlrKh i|ydjk .súiqul fjki idlÉPd lsÍu'
3
3.2 fldkafoais iy m%;s{dNdr ixl,ams; oekqu wjfndaO lr .ekSu 3.2.1 NdKav úlsKSfï .súiqulg wkqñ jHx. fldkafoais iy m%;s{dNdr y÷kd .ekSu'
3
3.3 .ekqqïlre yd úl=Kqïlre w;r whs;sh yqjudre ùu
ixl,ams; oekqu wjfndaO lr .ekSu 3.3.1 wjodku iy ysñlu mejfrk wjia:d yqjudrejk wjia:dj idlÉPd lsÍu' ^ksYaph fkdl< NdKav" ysñlu fjkalr ;nd.ekSu" fldgia jYfhka fnod yeÍu" fjkafoaisfha úlsKSu" whs;slre fkdjk fjk;a mqoa.,hl= úlsKSu'&
3
3.4 úl=Kqïlreg yd .ekqïlreg we;s ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 3.4.1 úl=Kqïlreg iy .ekqïlrg we;s ms<shï iy zñ, fkdf.jQ úl=Kqï lref.a ZZ whs;sjdislï meyeos,s lsÍu'
3
3.5 l=,S iskaklalr iy l,anÿ .súiqï j, fkd;sl n,mEu
;;H oekqu u;l ;nd .ekSu 3.5.1 l=,S iskaklalr iy l,anÿ .súiqïj, uQ,O¾u i|yka lsÍu' 8
3.6 wka;¾cd;sl fj<|du ;;H oekqu u;l ;nd .ekSu 3.6.1 t*a'´'ì (FOB) iy iS'whs't*a (CIF) .súiqï w;r we;s fjkialï y÷kd.ekSu'
3.6.2 Khjr ,smshlg wod, l%shdj,sh meyeos,s lsÍu'
11
bf.kqï M,1
bf.kqï M,
1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'
1
1.4 kshduk wdh;khkaySld¾hNdrh
;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
x bf.kqï M,1
2. .súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 10%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l<yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2
j,g wod, jk fia wka;¾cd;sl NdKav wf,úh .ek meyeos,s lsÍu'
3.6.3 uq,H iy Khjr ,sms" m%jdykh" rlaIKh iy fk!Ndr ì,am;a
B3.
bf.kqï M,1
B4. .kqfokq l< yels ,shú,s ^uQ,sl oekqu&^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqï
mßudKh ±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
4.1 fplam;a" úksuh ì,am;a yd fmdfrdkaÿ fkdaÜgq
;;H oekqu wjfndaO lr .ekSu 4.1.1 fplam;a" úksuh ì,am;a yd fmdfrdkaÿ fkdaÜgq ks¾jpkh lrtajd w;r we;s fjki y÷kd .ekSu'
4.1.2 jHdmdr mßph ;=, fplam;l" úkssuh ì,am;l yd fmdfrdkaÿ fkdaÜgqjl ld¾hNdrh meyeÈ,s lsÍu'
4
4.2 fplam;a ms<sn| kS;suh uQ,O¾u yd jdKscuh jeo.;alu
ixl,ams; oekqu wjfndaO lr .ekSu 4.2.1 my; i|yka lreKq ms<sn|j fplam;a j,g wod, kS;sh iy tys jdKsc jákdlï meyeÈ,s lrkak' iy ^msgika f¾Lkh w.reùu yd nexl=lref.a j.lSu& meyeÈ,s lsÍu'
4
4.3 zh:dld, OdrlhdZ iy zbÈßm;a lsÍuZ ks¾jpkh lsÍu'
ixl,ams; oekqu wjfndaO lr .ekSu 4.3.1 úksuh ì,am;la iïnkaOfhka zh:dld, OdrlhdZ iy zbÈßm;a lsÍuZ hk lreKq j, w¾:; ksrEmKh iy jdksc jeo.;a ks¾jpkh lr meyeÈ,s lsÍu'
4
bf.kqï M,1
bf.kqï M,
1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'
1
1.4 kshduk wdh;khkaySld¾hNdrh
;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
bf.kqï M,1
2. .súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 10%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l<yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2
xi
bf.kqï M,1
B5.kssfhdacH;aj kS;sh iy yjq,a jHdmdr kS;sh^úIh ks¾foaYfhys nr ;eîu 8%&
oekqï ixrplh ±kqï
mßudKh ±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
5.1 kssfhdacH;ajh we;slr .ekSu"
úúO ksfhdað;hka j¾. ixl,ams; oekqu wjfndaO lr .ekSu 5.1.1 wfkHdakH tlÕ;djfhka" wkqu; lsÍfuka" wjYH;djh iy
m%;snkaOkfhka ksfhdacH;ajh we;sjk wjia:d meyeÈ,s lsÍu'
5
5.2 wêldr n,h ixl,ams; oekqu wjfndaO lr .ekSu 5.2.1 ksfhdað;hd úiska i;H wêldr n,h ^m%ldYs; wêldrh iy jHx.
wêldrh we;=,;aj& iy úoHdudk wêldrh w;alr.kafka l=uk jgmsgdjla hgf;ao hkak meyeÈ,s lsÍu'
5
5.3 m%Odkshd iy ksfhdað;hd w;r
whs;sjdislï iy hq;=lï
;;H oekqu wjfndaO lr .ekSu 5.3.1 ksfhdað;hdf.ka m%Odkshdg we;s hq;=lï i|yka lsÍu'
5.3.2 m%Odkshdf.ka ksfhdað;hdg we;s hq;=lï meyeÈ,s lsÍu'
5
5.4 kssfhdacH;ajh wjika lsÍu ixl,ams; oekqu u;l ;nd .ekSu 5.4.1 md¾Yjhka w;r l%shdjka u.ska iy kS;sh l%shd;aul ùfuka
kssfhdacH;aj .súiqula wjika jk wjia:d i|yka lsÍu' 5
5.5 ksfhdað;hdf.a j.lSï ;;H oekqu u;l ;nd .ekSu 5.5.1 i;H n,h hgf;a" oDYHudk n,h hgf;a iy n,h fkdue;sj
lghq;= l, wjia:djl ksfhdað;hdf.a j.lSu i|yka lsÍu'
5
5.6 rcfha j.lSu ;;H oekqu wjfndaO lr .ekSu 5.6.1 ;u ksfhdað;hskaf.a ls%hdjka iïnkaOfhka rcfha j.lSu meyeÈ,s
lsÍu'
5
5.7 yjq,a jHdmdrhla msysgqjd
.ekSu"
yjq,alrejka w;r we;s iïnkaO;djh" yjq,alrejka udreùu iy yjq,a jHdmdrhla úiqrejd yeÍu'
;;H oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu
5.7.1 yjq,a jHdmdrhl fmdÿ ,laIK yÿkd .ekSu'
5.7.2 j,x.= yjq,a jHdmdrhla msysgqjd .ekSug wjYH jk lreKq i|yka lsÍu'
5.7.3 yjq,a jHdmdrhla msysgqjd .ekSu iïnkaOfhka jxpd je,elaùfï wd{d mk; hgf;a wkq.ukh l, hq;= ms<sfj;a meyeÈ,ss lsÍu'
5.7.4 yjq,a jHdmdrhla ,shdmÈxÑ lsÍfï idOH;d i|yka lsÍu'
5.7.5 yjq,alrejka w;r we;s iïnkaO;djh i|yka lsÍu'
5.7.6 yjq,alrejka iy f;jk md¾Yjhka w;r we;s iïnkaO;djh i|yka lsÍu'
5.7.7 yjq,alrejkaf.a È,sla; j.lSu meyeÈ,ss lsÍu'
5.7.8 yjq,a jHdmdrhla úisrejd yeßh yels wldr meyeÈ,ss lsÍu'
6
bf.kqï M,1
bf.kqï M,
1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'
1
1.4 kshduk wdh;khkaySld¾hNdrh
;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
xii bf.kqï M,1
2. .súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 10%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l<yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2
bf.kqï M,1
bf.kqï M,1
bf.kqï M,
1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'
1
1.4 kshduk wdh;khkaySld¾hNdrh
;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
bf.kqï M,1
2. .súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 10%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l<yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2
xiii
B6. lïlre kS;sh^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqï
mßudKh ±kqï l%shdj,sh bf.kqï M,h mßÉfþoh
6.1 fiajl w¾:idOl wruqo, (E.P.F) fiajd kshqla;hskaf.a Ndr wruqo, (E.T.F)
fm!oa.,sl w¾:idOl
wruqo, (P.P.F)
;;H oekqu u;l ;nd .ekSu 6.1.1 wod< jH;sf¾L iys;j w¾:idOl wruqo,g iy fiajdkshqla;slhskaf.a Ndr wruqo,g ljqreka odhl uqo,a f.úh hq;=o hkak i|yka lsÍu'
6.1.2 fiajl w¾: idOl wruq, yd fiajd kshqla;slhskaf.a Ndr wruqo, w;r we;s fjkialï y÷kd .ekSu'
6.1.3 fiajl w¾: idOl wruqof,a yd fiajl Ndrldr wruqof,a odhl uo,a qwdmiq ,nd .; yels wjia:djka ,ehsia;=.; lsÍu'
9
mdßf;daIslh ;;H oekqu wjfndaO lr .ekSu 6¡2¡1 mdßf;daIslhg we;s ysñldr;ajh meyeos,s lsÍu' 9
6.3 idmamq iy ld¾hd,
fiajl mk;
;;H oekqu u;l ;nd .ekSu 6¡3¡1 idmamq iy ld¾hd, fiajl mk; hgf;a wdjrKh lrkq ,nk fiajlhska ljqreka o y÷kd.ekSu'
6¡3¡2 fiajh lrk meh .Kka iy i;s" jd¾Isl ksjdvq oskhka iy ksjdvq .ek i|yka lsÍu'
6¡3¡3 idmamq iy ld¾hd, fiajl mk; hgf;a fiajd fhdaclhska úiska imhkq ,eìh hq;= myiqlï y÷kd .ekSu'
6¡3¡4 fiaúldjka i|yd ,nd.; yels ud;D m%;s,dN y÷kd.ekSu'
6¡3¡5 jegqfmka l< yels wjir,;a wvqlsÍïs y÷kd .ekSu'
6.4 fiajh wjika lsÍu ;;H oekqu u;l ;nd .ekSu$ wjfndaO lr .ekSu
6'4'1 fiajh wjika lsÍfï ^úsfYaI úêúOdk& mk; hgf;a fiajlhskaf.a fiajh wjika lsrSu ioyd we;s ld¾h mámdáh meyeos,s lsÍu'
6'4'2 zWm f,aLk.;Z /lshd y÷kd .ekSu'
6.4.3 f.úh hq;= jkaÈ .Kkh lrk wdldrh i|yka lsÍu'
9
6.2
9
bf.kqï M,1
bf.kqï M,1
bf.kqï M,
1.Y%S ,xldfõ kS;s iy kshdul rduqj ms<sn| ye¢kaùu^úIh ks¾foaYfhys nr ;eîu 5%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
1.1 wdKavql%u jHjia:dj iykS;sfha m%fNao
;;H oekqu u;l ;nd .ekSu 1.1.1 Y%S ,xldfõ kS;s moaO;sfha uQ,sl m%fNaohka iyld¾hNdrh y÷kd.ekSu'
1
1.2 kS;s moaO;sh ;;H oekqu u;l ;nd .ekSu 1.2.1 Y%S ,xldjg wod, m%Odk kS;s moaO;s y÷kd .ekSu' 1
1.3 wêlrK moaO;sh iy tajdfhald¾hNdrh
;;H oekqu u;l ;nd .ekSu 1.3.1 Y%S ,xldfõ wêlrK moaO;sh iy tajdfha ld¾hNdrhy÷kd .ekSu'
1
1.4 kshduk wdh;khkaySld¾hNdrh
;;H oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
1.4.1 my; i|yka wdh;kj, kshduk ld¾hNdrh meyeÈ,s lsßu(
Y%S ,xld jr,;a .KldêldÍ wdh;kh"
Y%S ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h"
iq/l=ïm;a yd úkssuh fldñIka iNdj"
fld<U fldgia fj<ofmd<" wdfhdack uKav,h"
iud.ï frðiag%d¾jrhdf.a fomd¾;fïka;=j"
Y%S ,xld f¾.= fomd¾;fïka;=j"
Y%S ,xld uy nexl=j ^úksuh md,k fomd¾;fïka;=j&
1.4.2 by; i|yka tla tla wdh;khkays m%Odk ld¾hhka y÷kd .ekSu'
1
xiv bf.kqï M,1
2. .súiqï kS;sh (uQ,sl oekqu)^úIh ks¾foaYfhys nr ;eîu 10%&
oekqï ixrplh ±kqïmßudKh
±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
2.1 .súiqul m%Odk wx. ixl,ams; oekqu wjfndaO lr .ekSu 2.1.1 j,x.= .súiqul wjYH;djhka ^w¾mKh iy
m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSfï
fÉ;kdj" m%;sIaGdj" YlH;dj iy wdlD;sh&
.súiqul ks¾jpkh" tlÕ;dj" .súi.ekSug we;s
YlH;dj" .súiqul wdlD;sh" iyu;sfha ;:H;dj
meyeÈ,s lsÍu'
2
2.2 .súiqul j.ka;s ixl,ams; oekqu wjfndaO lr .ekSu 2.2.1 .súiqul j.ka;s hkqfjka woyia lrkafka l=ulao hkak meyeÈ,slsÍu' ^fldkafoais" m%;s{dNdr iy j.lSfuka ksoyia lsÍfïj.ka;s
j, n,mEu& iy 1997 wxl 26 orK widOdrK
.súiqï fldkafoais mk; meyeÈ,s lsÍu'
2.2.2 jeroSï" jeros w¾: ksrEmKh" wkjYH n,mEï iy tajdfham%%;súmdl meyeÈ,s lsÍu'
2
2.3 wruqfKys kS;sl;ajh ixl,ams; oekqu wjfndaO lr .ekSu 2.3.1 wruqKq wks;slùfï n,mEu iy tys m%;súmdl
meyeÈ,s lsÍu'
2
2.4 .súiqu wjika lsÍu ixl,ams; oekqu wjfndaO lr .ekSu 2.4.1 bgq lsÍfuka" tlÕ;djfhka" jHj¾:ùfuka iy
lvlsÍfuka .súiqula wjika jk wdldrh
^wfmalaIs; lvlsÍïo we;=,;aj& meyeÈ,s lsÍu'
2
2.5 .súiqula lv lsÍfï§ l<yels ms<shï
ixl,ams; oekqu wjfndaO lr .ekSu 2.5.1 fmdÿ kS;sh iy .súiqï lv lsÍu i|yd we;s idOdrKd;aulms<shï meyeÈ,s lsÍu'
2.5.2 wh:d Ok,dNh ms<sn| uQ,O¾uh myod meyeÈ,s lsÍu'
2
2.6 .súiqï kS;sfha tk wfkl=;a ixl,am
ixl,ams; oekqu u;l ;nd .ekSu$wjfndaO lr .ekSu
2.6.1 úúO wdldrfha .súiqï i|yd jQ l,djfrdaOh y÷kd .ekSu'
2.6.2 .súiqï fmrú;dj ms<sn| uQ,O¾uh meyeÈ,s lsÍu'2
B7. jHdmdßl mßirh iy kj fr.=,dis j,g wod, jk jerosúIh ks¾foaYfhys nr ;eîu 4%&
oekqï ixrplh ±kqï
mßudKh ±kqï ls%hdj,sh bf.kqï M,h mßÉfþoh
7. 1 jHdmdßl mßirh ;=<isÿjk m%Odk jeros iy ú;a;sjdpl
;;H oekqu u;l ;nd .ekSu 7.1.1 jxpdj"fidrlu"uqo,a úY=oaêlrKh"w,a,ia" fkdie,ls,au;anj iy
tajdg we;s m%Odk ú;a;sjdÑl ks¾jpkh lsÍu'
10
7.2 jHdmdßl mßirh ;=< we;s fr.=,dis lsysmhla
;;H oekqu u;l ;nd .ekSu 006 wxl 5 orK uqo,a úY=oaêlrKh je<elaùfï7.1.2 2 mk;" 2006 wxl
19 orK bf,lafg%dksl .kqfokq mk;" mß.Kl wmrdO mk;" 2003 wxl 9 ork mdßfNda.sl lghq;= ms<sn| wêldÍ mk;" 2003 wxl 36 orK nqoaêuh foam< mk; ms<sn|j fláfhka i|yka lsÍu'
10