year 4, issue 9, april 2017 /fh:j ;+sng #@ k|ltztn] j[l4 /fh:j ;+sng …issue9... · jif{ $, cª\s...

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jif{ $, cª\s (, @)&# r}t, Year 4, Issue 9, April 2017 uf}/jsf ;fy lt/f} + s/, ;d[4 /fi6« xfd|f] /x/ o;leq k[i7 & k[i7 !! /fh:j ;+sng g} ;jf]{k/L nIo af“sL # k]hdf==== gj k|j]zLx?nfO{ tflnd k[i7 * cfwf/e"t n]vf tflnd ;DkGg af“sL % k]hdf==== /fh:j ;+sng #@ k|ltztn] j[l4 sf7df8f} + . cfly{s jif{ @)&#÷)&$ r}q d;fGt;Ddsf] /fh:j ;+sng ut jif{sf] ;f]xL cjlwsf] t'ngfdf #@ k|ltztn] j[l4 ePsf] 5 . cfly{s jif{ @)&#÷)&$ r}t dlxgf;Ddsf] /fh:j ;+sngsf] nIo ?= ! vj{ ^% cj{ !^ s/f]8 $ nfv @% xhf/ /x]sf]df ?= ! vj{ &@ cj{ !& s/f]8 $ nfv %( xhf/ ;+sng eO{ nIosf] !)$ k|ltztn] k|ult ePsf] 5 . lzif{sut ¿kdf x]bf{ cfos/ tkm{ ?= (% cj{ #( s/f]8 %^ nfv $% xhf/, d"No clej [ l4 s/ ?= $# cj{ % s/f]8 $^ nfv %^ xhf/ / cGtMz'Ns tkm{ ?= #@ cj{ #^ s/f]8 $% nfv &^ xhf/ ;+sng ePsf] 5 . ;f] /sd nIosf] t'ngfdf cfos/ tkm{ !)& k|ltzt, d"Noclej[l4 s/ tkm{ (( k|ltzt / cGtz'Ns tkm{ !)$ k|ltzt xf] . To;}u/L lzIff ;]jf ;dLIff sfo{qmddf dxflgb]{zs >L r'8fdl0f zdf{, pkdxflgb]{zsx? >L rGb|snf kf}8]n, >L wgL/fd zdf{ / ;"rgf k|ljlw lj1 >L k|]dz/0f >]i7 dlb/f Joj;foL;+u cGtlqm{of sf7df8f}+ . oxL r}t !) ut] cfGtl/s /fh:j ljefudf cfof]lht dfl;s ;dLIff sfo{qmddf cfGtl/s /fh:j ljefusf dxflgb]{zs >L r'8fdl0f zdf{n] sf7df8f}+ pkTosfleqsf ;j} cfGtl/s /fh:j sfof{no / s/bftf ;]jf sfof{nosf k|d'vx?nfO{ /fh:j ;+sngnfO{ ;jf]{k/L nIo dfg]/ sfo{ ;Dkfbg ug{ lgb]{zg lbg' eof] . ;f] cj;/df dxflgb]{zs zdf{n] Joj;foLx?sf] cg'udg ug]{ k|d'v cfwf/ ;"rgf ePsfn] ;"rgfnfO{ cBfjlws ug'{kg]{df hf]8 lbg'eof] . s/bftf / Joj;fosf] jf/]df 6]lnkmf]gaf6 eGbf ;DalGwt Joj;fo /x]sf] :yfgdf e|d0f u/L ;"rgf ;+sng ug'{ /fd|f] x'g] pxf“sf] egfO{ /x]sf] lyof] . pxf“n] j}b]lzs /f]huf/ Joj;fosf] s/ ;DaGwdf /fh:j cg';Gwfg ljefu / cfGtl/s /fh:j ljefusf] aLr ;dGjo x'g'kg] {df hf]8 lbg'x' +b} To:tf ljifox? ljefu ;dIf lnP/ cfpg lgb]{zg lbg'eof] . :yfgLo lgsfosf] lgjf{rg 3f]if0ff eO;s]sf] ;Gbe{df lgjf{rg cfrf/ ;+lxtfsf] ;j}n] cWoog / kfngf ug{ ;r]t u/fpg'eof] . jSof}tf c;'nLsf] nflu lg/Gt/ k|of; ul//x]df dfq ;kmntf xft kg]{ ePsfn] s/bftfsf] lgoldt ;Dks{ ug{ s'g} sGh':ofO{+ gug{ pxf+sf] lgb]{zg lyof] . xf]6n / l8kf6{d]G6n @)&#÷@)&$ r}q;Ddsf] k|ult zLif{s jflif{s nIo @)&# r}q dlxgf ;Ddsf] nIosf] t'ngfdf k|ult k|ltztdf ut jif{sf] j[l4b/ k|ltztdf nIo k|ult cfos/ 114189830 79932881 86944682 109 34 jxfns/ 3752410 2251449 2778717 123 27 Jofhs/ 9580100 7089274 5672246 80 9 cfos/ hDdf 127522340 89273604 95395645 107 32 d"=c=s/ 59328754 43309989 43054656 99 26 cGtMz'Ns 45025232 31067411 32364576 104 39 lzIff ;]jf z'Ns 756248 627684 594454 95 31 :jf:Yo ;]jf z'Ns 968943 881737 761128 86 25 hDdf 233601517 165160425 172170459 104 32

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jif{ $, cª\s (, @)&# r}t, Year 4, Issue 9, April 2017

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

o;leq

k[i7 &

k[i7 !!

/fh:j ;+sng g} ;jf]{k/L nIo

af“sL # k]hdf====

gj k|j]zLx?nfO{ tflnd

k[i7 *

cfwf/e"t n]vf tflnd ;DkGg

af“sL % k]hdf====

/fh:j ;+sng #@ k|ltztn] j[l4sf7df8f}+ . cfly{s jif{ @)&#÷)&$

r}q d;fGt;Ddsf ] /fh:j ;+sng ut jif{sf] ;f]xL cjlwsf] t'ngfdf #@ k|ltztn] j[l4 ePsf] 5 . cfly{s jif{ @)&#÷)&$ r}t dlxgf;Ddsf] /fh:j ;+sngsf] nIo ?= ! vj{ ^% cj{ !^ s/f]8 $ nfv @% xhf/ /x]sf]df ?= ! vj{ &@ cj{ !& s/f]8 $ nfv %( xhf/

;+sng eO{ nIosf] !)$ k|ltztn] k|ult ePsf] 5 . lzif{sut ¿kdf x]bf{ cfos/ tkm{ ?= (% cj{ #( s/f]8 %^ nfv $% xhf/, d"No clej [l4 s/ ?= $# cj{ % s/f]8 $^ nfv %^ xhf/ / cGtMz'Ns tkm{ ?= #@ cj{ #^ s/f]8 $% nfv &^ xhf/ ;+sng ePsf] 5 . ;f] /sd nIosf] t'ngfdf cfos/ tkm{ !)& k|ltzt, d"Noclej[l4 s/ tkm{ (( k|ltzt / cGtz'Ns tkm{ !)$ k|ltzt xf] . To;}u/L lzIff ;]jf

;dLIff sfo{qmddf dxflgb]{zs >L r'8fdl0f zdf{, pkdxflgb]{zsx? >L rGb|snf kf}8]n, >L wgL/fd zdf{ / ;"rgf k|ljlw lj1 >L k|]dz/0f >]i7

dlb/f Joj;foL;+u cGtlqm{of

sf7df8f}+ . oxL r}t !) ut] cfGtl/s /fh:j ljefudf cfof]lht dfl;s ;dLIff sfo{qmddf cfGtl/s /fh:j ljefusf dxf lgb ] {zs >L r '8fdl0 f zdf {n ] sf7df8f}+ pkTosfleqsf ;j} cfGtl/s /fh:j sfof{no / s/bftf ;]jf sfof{nosf k|d'vx?nfO{ /fh:j ;+sngnfO{ ;jf]{k/L nIo dfg]/ sfo{ ;Dkfbg ug{ lgb]{zg lbg' eof] .

;f ] cj;/df dxf lgb ] {zs zdf {n ] Joj;foLx?sf] cg'udg ug]{ k|d'v cfwf/ ;"rgf ePsfn] ;"rgfnfO{ cBfjlws ug'{kg] {df hf]8 lbg'eof] . s/bftf / Joj;fosf] jf/]df 6]lnkmf]gaf6 eGbf ;DalGwt Joj;fo /x]sf] :yfgdf e|d0f u/L ;"rgf ;+sng ug'{ /fd|f] x'g] pxf“sf] egfO{ /x]sf] lyof] . pxf“n] j}b]lzs /f]huf/ Joj;fosf] s/ ;DaGwdf /fh:j cg';Gwfg ljefu / cfGtl/s /fh:j ljefusf] aLr ;dGjo x'g'kg]{df hf]8 lbg'x'+b} To:tf ljifox? ljefu ;dIf lnP/ cfpg lgb]{zg lbg'eof] . :yfgLo lgsfosf ] lgjf {rg 3f ]if0ff eO;s]sf] ;Gbe{df lgjf {rg cfrf/ ;+lxtfsf] ;j}n] cWoog / kfngf ug{ ;r]t u/fpg'eof] . jSof}tf c;'nLsf] nflu lg/Gt/ k|of; ul//x]df dfq ;kmntf xft kg]{ ePsfn] s/bftfsf] lgoldt ;Dks{ ug{ s'g} sGh':ofO{+ gug{ pxf+sf] lgb]{zg lyof] . xf]6n / l8kf6{d]G6n

@)&#÷@)&$ r}q;Ddsf] k|ult

zLif{s jflif{s nIo@)&# r}q dlxgf ;Ddsf] nIosf] t'ngfdf

k|ult k|ltztdf ut jif{sf] j[l4b/

k|ltztdfnIo k|ult

cfos/ 114189830 79932881 86944682 109 34

jxfns/ 3752410 2251449 2778717 123 27

Jofhs/ 9580100 7089274 5672246 80 9

cfos/ hDdf 127522340 89273604 95395645 107 32

d"=c=s/ 59328754 43309989 43054656 99 26

cGtMz'Ns 45025232 31067411 32364576 104 39

lzIff ;]jf z'Ns 756248 627684 594454 95 31

:jf:Yo ;]jf z'Ns 968943 881737 761128 86 25

hDdf 233601517 165160425 172170459 104 32

jif{ $, cª\s (, @)&# r}t, Year 4, Issue 9, April 2017;Gb]z

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

xfdL cfly{s jif{ @)&#÷&$ sf] gjf}+ dlxgf k"/f u/L bzf}+ dlxgfdf k|j]z u/]sf 5f}+ . cfly{s jif{sf] ( dlxgfdf cfO{k'Ubf r}t;Ddsf] /fh:j ;+sngsf] nIo ?= ! vj{ ^% cj{ !^ s/f]8 $ nfv @% xhf/ /x]sf]df ?= ! vj{ &@ cj{ !& s/f]8 $ nfv %( xhf/ ;+sng eO{ nIosf] !)$ k|ltztn] k|ult ePsf] 5 . zLif{sut ¿kdf x]bf{ cfos/ tkm{ ?= (% cj{ #( s/f]8 %^ nfv $% xhf/, d"No clej [l4 s/ ?= $# cj{ % s/f]8 $^ nfv %^ xhf/ / cGtMz'Ns tkm{ ?= #@ cj{ #^ s/f]8 $% nfv &^ xhf/ ;+sng ePsf] 5 . ;f] /sd nIosf] t'ngfdf cfos/ tkm{ !)& k|ltzt, d"Noclej[l4 s/ tkm{ (( k|ltzt / cGtz'Ns tkm{ !)$ k|ltzt xf] . To;}u/L lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ qmdzM ?= %( s/f]8 $$ nfv %$ xhf/ / ?= &^ s/f]8 !! nfv @* xhf/ ;+sng ePsf] 5 . lzIff ;]jf z'Ns tkm{ nIosf] t'ngfdf (% k|ltzt / :jf:Yo;]jf s/ tkm{ nIosf] t'ngfdf *^ k|ltzt ;+sng ePsf] 5 . ut jif{sf] t'ngfdf cfos/ j[l4b/ #@ k|ltzt, d"No clej[l4 s/ j[l4b/ @^ k|ltzt, cGtz'Nssf] j[l4b/ #( k|ltzt, :jf:Yo ;]jf s/sf] j[l4b/ @% k|ltzt / lzIff

;]jf z'Nssf] j[l4b/ #! k|ltzt /x]sf] 5 . r}q;Ddsf] cj:yf x]bf{ o; ljefun] nIoeGbf a9L /fh:j c;'nL u/]sf] 5 eg] oxL k|j[lQ sfod /x]df cfly{s jif{ @)&#÷&$ sf] jflif{s nIo @ vj{ ## cj{ ^) s/f]8 !% nfv !& xhf/ ;d]t ;lhn} k"/f x'g] b]lvG5 . ;jn cy{tGqsf] k|d'v ;"rsx? dWo] pRr b/sf] cfly{s j[l4 klg Ps xf] . jiff}{ kl5 g]kfnsf] cfly{s j[l4b/ sl/j & k|ltztsf] xf/fxf/Ldf /xg] cg'dfg ;lxtsf] ;dfrf/ ;~rf/ dfWoddf k|sflzt ePsf 5g\ . s[lif, pBf]u, k]zf, Joj;fo h:tf cfly{s ultljlw g} pRr cfly{s j[l4sf] ;+jfxs ePsf] x'“bf cfly{s ultljlw / cfly{s j[l4sf] ;DaGw cGof]Gofl>t /x]sf] 5 . cfly{s ultljlw tyf s[ofsnfkdf hlt w]/} a9f]Q/L x'“b} hfG5, Tolt g} s/ k|zf;gsf] e"ldsf / ;lqmotf klg a9fp“b} n}hfg' kb{5 . Psflt/ pRr cfly{s j[l4b/ x'g] cg'dfg ul/Psf] 5 eg] csf]{tkm{ ;f]sf] cg'kftdf s/ ;+sng / s/sf] bfo/f j[l4df pNn]Vo k|efj k/]sf] b]lv+b}g . t;y{ pRr cfly{s j[l4 / s/ c;'nL aLrdf s] s:tf] ;DaGw 5 ;fy} o; ;DaGwdf s] s:tf gLltut tyf k|s[ofut ljlw cjnDag ug{ pko'Qm x'G5 eGg]

ljifodf s/ k|zf;gdf sfo{/t ;j} sd{rf/Ln] cWoog÷ljZn]if0f u/L s/sf] bfo/f / s/ ;+sng a9fpg] tkm{ cfkm\gf] Wofg s]lGb|t u/L sfo{ ug'{ ;j}sf] st{Jo x'g cfp+5 . xfn} lghL If]qsf] k|ltlglw ;+:yf pBf]u jfl0fHo dxf;+3sf] gof+ g]t[Tj rog ePsf] cj:yf 5 . gof+ g]t[Tj cfP kl5 To;n] ug]{ sfo{sf] k|efj ;j} lhNnfl:yt lhNnf pBf]u jfl0fHo ;+3 tyf ltgsf eft[ ;+:yfdf kg]{ x'+bf gof+ sfo{ jftfj/0f cg'?k ggkmfOn/ 36fpg], aSof}tf c;'nL a9fpg], s/bftf lzIffnfO{ Jofks / k|efjsf/L agfpg], s/sf] bfo/f lj:tf/ / ;Defljt gof+ s/f/f]k0fsf If]q klxrfg ug]{ tyf s/ kl/kfngf a9fpg] sfo{df lghL If]qnfO{ ;fy lnO{ xfd|f sfd sf/jfxL cufl8 a9fpFbf sfo{ jftfj/0f ;xh x'g uO{ tf]lsPsf] nIo k|flKtdf ;3fp k'Ug] x'+bf ;f]xL cg';f/ sfo{ of]hgf ;lxt sfo{ ug{ u/fpg lgb]{z ub{5' .

dxflgb]{zssf] ;Gb]z;jn cy{tGqsf] k|d'v ;"rsx? dWo] pRr b/sf] cfly{s j[l4 klg Ps xf] . jiff}{ kl5 g]kfnsf] cfly{s j[l4b/ sl/j & k|ltztsf]

xf/fxf/Ldf /xg] cg'dfg ;lxtsf] ;dfrf/ ;~rf/ dfWoddf k|sflzt ePsf 5g\ . s[lif, pBf]u, k]zf, Joj;fo h:tf cfly{s ultljlw g} pRr cfly{s j[l4sf] ;+jfxs ePsf] x'“bf cfly{s ultljlw /

cfly{s j[l4sf] ;DaGw cGof]Gofl>t /x]sf] 5 . cfly{s ultljlw tyf s[ofsnfkdf hlt w]/} a9f]Q/L x'“b} hfG5, Tolt g} s/ k|zf;gsf]

e"ldsf / ;lqmotf klg a9fp“b} n}hfg' kb{5 .

r'8fdl0f zdf{dxflgb]{zs@)&# r}t

www.ird.gov.nps/ a'n]l6gTax Bulletin I

TAX;dfrf/

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

! k]hsf] af+sL===:6f]/ afx]s dlb/f / ;"lt{hGo kbfy{sf] sf/f]jf/ ug]{n] clgjfo{ ?kdf 5'§} Kofg lng' kg]{ Joj:yf /x]sf] x'+bf ;f]xL cg';f/ sfof{Gjog u/fpg' kg]{ atfpg'eof] . cfly{s jif{sf] cGtlt/ dlb/f Joj;foLn] cGtMz'Ns j[l4 x'g] ePsfn] cGtMz'Ns l:6s/ :6s /fVg] k|j[lQ a9]sf] atfpg'x'“b} ahf/ cg'udgnfO{ k|efjsf/L agfpg ;d]t lgb]{zg lbg'eof] . :yfgLo txsf] 3f]if0ff eO;s]sf] ;Gbe{df s/ k|zf;gsf] sfo{ If]q / k|0ffnLnfO{ tbg';f/ l5§} ;'wf/ ul/g] atfpg'eof] . rf]/L, cfunfuL, sd{rf/L b'3{6gfsf ljifoj:t' ;dodf ljefunfO{ hfgsf/L u/fpg' kg]{ tyf s'g} klg 36gf ;fdflhs ;~hfndf k|rf/ gug{ ;d]t ;r]t u/fpg'eof] . sfo{qmddf pkdxflgb]{zs >L rGb|snf kf}8]nn] clkn OG6«LnfO{ cWofjlws u/L c6f]d]l6s 6«]l;ªsf] ljsf; ug{ h?/L /x]sf] atfpg'eof] . pxf“n] ;/sf/ ah]6 lgdf{0fsf] ;+3f/df /x]sf] atfpg'x'“b} ljleGg sfo{bn u7g ePsf]n] gLlt lgdf{0fsf] qmddf, s'g bkmfdf kl/dfh{g ug'{kg]{ cfjZostf 5 ;f] sf] ;'emfj lbg cfu|x ug'{eof] . d'2fdf /x]sf s/bftfsf] kmfOn ;fbf{ s/bftfsf] ;Dk"0f{ ljj/0f k7fOlbg tyf ldlzn k7fpg] ljz]if ;/sf/L sfof{nodf k]zL s] 5 vf]hljg ul//xg ;d]t lgb]{zg lbg'eof] . r}t dlxgf bf];|f] ls:tf a'emfpg] ;do ePsfn] r}t dlxgfdf s/ k|zf;gsf] kxn / ;lqmotf cem} a9\g' kg]{ pxf+sf] ck]Iff /x]sf] lyof] . ahf/ cg'udg lgoldt ?kdf x'g'kg]{ pxf+sf] egfO{ lyof] . ev{/} k|sflzt ePsf] cGtMz'Ns ;DaGwL a|f];/ ;j}n] cWoog ug{ lgb]{zg lbg'eof] . pkdxflgb]{zs >L wlg/fd zdf{n] df3 / kmfu'gdf nIoeGbf sd c;'nL /x]sf] :d/0f u/fpg'x'“b} cfoft ;d]t 36\b} uPsf] ;Gbe{df pTkGg ePsf] /fh:j nIo k"/f ug]{ r'gf}lt ;d]tnfO{ Wofgdf /fv]/ d]xgtsf ;fy sfd ug{ lgb]{zg lbg'eof] . >L zdf{n] d"No clej[l4 s/sf] c;'nL ;Gtf]ifhgs gePsf] / 7"nf] sf/f]jf/ ug]{ t/ ggkmfOn/ eP/ a:g] lsl;dsf] c6]/L ug]{ k|j[lQ a9\b} uPsf]n] s/ k|zf;g lgl:qmo ePsf] xf] ls eGg] cfz+sf JoQm ub}{ cem ;lqmo

x'g'kg]{df hf]8 lbg'eof] . kmlg{r/ Joj;foL, lgdf{0f Joj;foL, d]lzg cfoft ug]{x? / ljz]if u/]/ !% b]lv @% s/f]8sf] sf/f]jf/ ug]{ s/bftfx? ggkmfOn/ b]lvPsfn] ;"rgf ljZn]if0f u/]/ sfo{ ;Dkfbg ug{ lgb]{zg lbg'eof] . ljefuaf6 x'g] cg'udg sd{rf/Lx?sf] sdhf]/L b]vfpg ul/Psf] geO{ pgLx?nfO{ ;Ifd agfpg ul/Psf] k|i6 kfg'{eof] . pkdxflgb] {zs >L k| ]dz/0f >]i7n] ; "rgf k | ljlwsf ] k |of ]udf ;/sf/L sfof{nodf cfGtl/s /fh:j ljefu g} cl3 /x]sf] atfpg'eof] . k|ult k|ltzt k'¥ofpg] e"ldsfdf ;"rgf k|ljlwsf] dxTjk"0f { of]ubfg /x]sf] atfpg'x' “b } df]afOn PlKns]zg / P;PdP; rnfpg sfof{nox?n] s/bftfnfO{ k|lzlIft ug'{kg]{ cf}+Nofpg'eof] . To:t} ;"rgf k|ljlwdf b]lvPsf ;d:of ;dfwfg ug{ ljefusf] ;"rgf k|ljlw zfvf ;b}j tof/ /x]sf] / ;"rgf k|ljlw k|0ffnLdf tTsfn clen]v ug{ g;lsg] ljj/0fx?nfO{ :Soflgª u/]/ /fVg cfu|x ug'{eof] .

s/bftf ;]jf zfvfsf lgb] {zs >L z/b lg/f}nfn] :yfgLo txsf] sfo{If]qsf] ;DaGwdf cGof}ndf gk/L tTsfnsf nflu ;fljs cg';f/} ug'{ u/fpg' x'g cg'/f]w ug'{eof] . cGtz'Ns zfvfsf lgb]{zs >L /fhs'df/ vltj8fn] ;"lt{hGo kbfy{ / cGo pkef]Uo j:t'x? ;“u} a]Rg gkfOg] ePsfn] Ohfht lb+bf s'g k|sf/sf] j:t'sf] nflu xf] v'nfP/ lbg], !* jif{ d'lgsfnfO{ ga]Rg], ue{jtLn] jf ue{jtLnfO{ ga]Rg], 5'§} ljqmL sIf /fVg'kg]{ tyf ;j}n] b]Vg] u/L ;"rgf kf6L /fVg' kg]{ Joj:yf /x]sf]n] ;f]xL cg';f/ u/fpg' x'g cg'/f]w ug'{eof] . cGtMz'Ns l:6s/x?sf] Joj:yfkgsf nflu sfof{noaf6 cGtMz'Ns clws[tsf] 6f]nLn] cg'udg ug{ ;d]t lgb]{zg lbg'eof] . sfo{qmddf cg'udg zfvfsf lgb]{zs >L ch'{gk|;fb e§/fO{n] rfn' tyf ljut tLg jif{x?sf] kmfu'g d;fGt;Ddsf] cfos/, d"=c=s/, cGtMz'Ns ;+sngsf] cj:yf / k|j[lQjf/] k|:t'tL ug'{ ePsf] lyof] . pxf“n] clgjfo{ btf{sf] Joj:yf vf/]hL

;dLIff sfo{qmddf sf7df8f}+l:yt cfGtl/s /fh:j ljefu cGtu{tsf sfof{nosf k|d'vx? tyf cfGtl/s /fh:j ljefusf lgb]{zsx?

jif{ $, cª\s (, @)&# r}t, Year 4, Issue 9, April 2017;dfrf/

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

kl5 s/bftf btf{ vf/]h ug{ gcfO{ z'Go ljj/0f lb+b} a;]sf], lgdf{0f Joj;foL afx]s cGo z'Go laj/0f lbg] s/bftfsf] 5fgjlg u/L btf{ vf/]h ug{ sfof{nox?nfO{ lgb]{zg ul/Psf], cfo ljj/0f ljZn]if0f u/L x]bf{ demf}nf s/bftfdf s/ hf]lvd a9L b]lvPsf] atfpg'eof] . To;}u/L ljefusf] ;"rgf k|ljlw k|0ffnLdf sf/f]jf/ u/]sf] b]lvPsf] t/ Non-Filer b]lvPsf %^! s/bftfsf] sf/f]jf/ 5fgljgsf nflu ;DalGwt sfof{nox?df n]lv k7fO{ ;lsPsf] atfpg'eof] . >L e§/fO{n] kmfu'g dlxgf;Dd ;Dkfbg ePsf d'Vo sfo{x?df :yfoL n]vf gDa/ tyf d"=c=s/ btf{sf] b/vf:t kmf/fdsf] 9+frf kl/dfh{g ug{ Know Our Taxpayer cleofg ;+rfng ug]{ sfo{ tLa|tfsf ;fy z'? ePsf], d"No clea[l4 s/df btf{ ePsf ;a} s/bftfn] ?= ! nfv eGbf a9Lsf] vl/b ljqmLsf] ljj/0f s/ ljj/0f;fy k]z ug'{kg]{ Joj:yf >fj0f dlxgf b]lvg} nfu" ul/Psf], s/ 5'6 kfpg] ;+:yfsf] clen]v Jojl:yt u/L ;"rgf k|ljlwdf cfj4 ug]{ sfo{ z'? ePsf], cGtMz'Ns Joj:yfkgdf :jrflnt k|0ffnL ljsf; ug{ dlb/f, ljo/, jfOg, r'/f]6 nufotsf ;"tL{hGo tyf dlb/fhGo j:t'df nufp+b} cfPsf] cGtMz'Ns l:6s/nfO{ k|ljlwdf cfwfl/t cg'udg / k/LIf0f (Track and Trace) ug{ ;Sg] k|0ffnLsf] sfof{Gjog k|lqmof cufl8 a9fpg] ;DaGwdf @ j6f sDkgLx?af6 Demonstration Class lnOPsf], yk cWoog e}/x]sf] hfgsf/L lbg'eof] . To;}u/L jflif{s ?= $) nfv eGbf a9Lsf] cfo ePsf] JolQmn] clgjfo{ ?kdf cfo ljj/0f k]z ug]{ Joj:yfsf nflu j]edf cfwfl/t cfo

ljj/0f kmf/fd tof/ u/L sfof{Gjogdf NofOPsf], jflif {s ? ! s/f]8;Ddsf] sf/f]af/ ug]{ tf]lsPsf s/bftfn] cfkm\gf] cfo ljj/0f cfkm} k|dfl0ft ug]{ Joj:yf sfof{Gjogdf NofOPsf], d"No clea[l4 s/ ljj/0f kmf/fddf vl/b ljqmL ljhssf] hDdf ;+Vof pNn]v ug] { Joa:yfsf] nflu kmf/d tof/ u/L g]kfn /fhkqdf ;"rgf k|sfzgsf] nflu sfg"g dGqfnodf k7fO{Psf], 7"nf s/bftf sfof{no / cfGtl/s /fh:j sfof{no sf7df08f} If]q g=+ !, @ / # df Non Filler Ps k|ltzt eGbf sd agfpg] / cGo sfof{nxo?df Non Filler sf] k|ltzt Psn ;+Vofdf ;Lldt ug]{ sfo{ nfO{ k'/f ug{sf] nflu k|efasf/L sfo{ ;Dkfbgsf] nflu lgb]{zg ul/Psf] / sfo{bn u7g u/L tof/ ePsf] k|lta]bg k]z eO{ sfof{Gjogsf] r/0fdf /x]sf] atfpg'eof] . s/bftf lzIffnfO{ k|efasf/L ;+rfng eO{ /x]sf] / xfn ;Dd ^!! s/bftf lzIff ;+rfng ul/Psf], ;a}sf nflu :yfoL n]vf g+a/ (PAN for All) eGg] gf/f ;lxt @)&$ c;f/ ;Dddf yk tLg nfv s/bftf yk ug]{ cleofg ;+rfngsf] nflu sfof{nodf nIo tf]ls dftxt ;Dk"0f{ sfof{nodf lgb]{zg lbO{ cg'udg e}/x]sf] atfpg'eof] . lzIff ;]jf z'Ns / :jf:Yo ;]jf s/nfO{ ;"rgf k|ljlwsf] d"n k|0ffnLdf cfa4 ug{ ;km\6j]o/ ljsf; ug]{ sfo{ ;DkGg eO{ d"n k|0ffnLdf cfa4 ug]{ k|lqmofdf /x]sf], s/bftf lzIff sfo{s|dnfO{ k|efjsf/L ?kdf ;+rfng ug{sf nflu ;"rgfd"ns ;fdu|Lx? (Brochures, Pamphlets, Handouts) tof/ u/L s/bftfsf] kx'Frdf

k'¥ofpg] sfo{ lg/Gt/ e}/x]sf], cf}Bf]lus k|lti7fgsf] k|bz{gL sIf, ljqmL sIf, k;n, xf]6n / /]i6'/]G6 tyf af/ nufotsf j:t' tyf ;]jfsf] ljqmL ug]{ :yfgdf k|bz{g ul/g] d"Nodf d"No clea[l4 s/ ;lxtsf] d"No c+lst ug'{kg]{ Joj:yfnfO{ ;"rgf k|sflzt ul/ sfof{Gjog e};s]sf] ;d]t hfgsf/L lbg'eof] . ;xefuL k|d'v s/ clws[tx?n] kmfOn Joj:yfkgnfO{ ljB'tLs/0f ub}{ uPsf], / ]i6 '/ ]G6, kf6L { Kofn];x?nfO{ s/sf] bfo/fdf NofPsf], cj}w dlb/f gi6 ul/Psf], s/bftfsf] ljj/0f l;:6ddf a9L eGbf a9L cBfjlws ul/Psf] atfpg'ePsf] lyof] . lzIff ;]jf z'Ns / :jf:Yo ;]jf s/sf] If]qdf /fh:j ;+sng sdhf]/ /x]sf] atfp“b} s/bftfn] xKsfpg], aSof}tf /fVb} hfg] / s/ k|zf;gnfO{ c6]/ ug]{ k|j[lQ a9]sfn] s/ k|zf;g sfg'gL ?kdf sdhf]/ eof] ls eGg] k|d'v s/ clws[tx?sf] cfz+sf lyof] .

www.ird.gov.nps/ a'n]l6gTax Bulletin I

TAX;dfrf/

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

qm=;+=sfof{no s"n

nIo c;'nL k|ult k|ltzt

1 cfGtl/s /fh:j sfof{no, eb|k'/ 1303035 1332733 102

2 cfGtl/s /fh:j sfof{no, lj/f6gu/ 3134853 3081726 98

3 cfGtl/s /fh:j sfof{no, w/fg 1853204 2050071 111

4 cfGtl/s /fh:j sfof{no, hgsk'/ 1368046 1376680 101

5 cfGtl/s /fh:j sfof{no, nfxfg 1099496 908612 83

6 cfGtl/s /fh:j sfof{no, l;d/f 5061959 5114030 101

7 cfGtl/s /fh:j sfof{no, jL/uGh 4169941 3193572 77

8 cfGtl/s /fh:j sfof{no, x]6f}+8f 1884281 1648297 87

9 cfGtl/s /fh:j sfof{no, e/tk'/ 10172399 11059431 109

10 cfGtl/s /fh:j sfof{no, wgu9L 1310385 1420490 108

11 cfGtl/s /fh:j sfof{no, dx]Gb|gu/ 623668 658132 106

12 cfGtl/s /fh:j sfof{no, kf]v/f 4503836 4795656 106

13 cfGtl/s /fh:j sfof{no, nlntk'/ 5451092 5981604 110

14 cfGtl/s /fh:j sfof{no, e}/xjf 5101829 4962273 97

15 cf=/fsf= sf8df8f}+ If]q g+= # 3124470 2694774 86

16 s/bftf ;]jf sfof{no, 6+ufn 1251242 1253300 100

17 s/bftf ;]jf sfof{no, dxf/fhu~h 1032985 1200211 116

18 s/bftf ;]jf sfof{no, afnfh' 1860959 2057283 111

19 s/bftf ;]jf sfof{no, sn+sL 658199 856057 130

20 s/bftf ;]jf sfof{no, sflndf6L 869334 1155681 133

z'Ns / :jf:Yo ;]jf s/ qmdzM ?= %( s/f]8 $$ nfv %$ xhf/ / ?= &^ s/f]8 !! nfv @* xhf/ ;+sng ePsf] 5 . lzIff ;]jf z'Ns tkm{ nIosf] t'ngfdf (% k|ltzt / :jf:Yo;]jf s/ tkm{ nIosf] t'ngfdf *^ k|ltzt ;+sng ePsf] 5 . ut jif{sf] t'ngfdf cfos/ j[l4b/ #@ k|ltzt, d"No clej[l4 s/ j[l4b/ @^ k|ltzt, cGtz'Nssf] j[l4b/ #( k|ltzt, :jf:Yo ;]jf s/ j[l4b/ @% k|ltzt / lzIff ;]jf z'Ns j[l4b/ #! k|ltzt /x]sf] 5 . r}q;Ddsf] cj:yf x]bf{ o; ljefun] nIoeGbf a9L /fh:j c;'nL u/]sf] 5 eg] oxL k|j[lQ sfod /x]df cfly{s jif{

@)&#÷)&$ r }q;Dd nIosf ] t 'ngfdf ePsf ] k|ult

99%

104%

95%

107%86%cfos/ hDdf

d"=c=s/

cGtMz'Ns

lzIff ;]jf z'Ns

:jf:Yo ;]jf z'Ns

! k]hsf] af+sL====

@)&#÷&$ sf] jflif{s nIo @ vj{ ## cj{ ^) s/f]8 !% nfv !& xhf/ ;d]t

;lhn} k"/f x'g] b]lvG5 .

@)&# r}t d;fGt;Ddsf] sfof{nout nIo / c;'nL ? xhf/df

jif{ $, cª\s (, @)&# r}t, Year 4, Issue 9, April 2017;dfrf/

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

21 cfGtl/s /fh:j sfof{no, g]kfnu~h 1689632 1892687 112

22 cf=/fsf= sf8df8f}+ If]q g+= ! 3936526 3739243 95

23 s/bftf ;]jf sfof{no, k'tnL;8s 2340240 2348675 100

24 s/bftf ;]jf sfof{no, gof“ jfg]Zj/ 1290692 1517239 118

25 s/bftf ;]jf sfof{no, aQL;k'tnL 1200015 1450133 121

26 s/bftf ;]jf sfof{no, rfjlxn 882386 1020608 116

27 s/bftf ;]jf sfof{no, sf]6]Zj/ 708858 759572 107

28 cf=/fsf= sf8df8f}+ If]q g+= @ 2192215 2516765 115

29 s/bftf ;]jf sfof{no, lqk'/]Zj/ 1159925 1166774 101

30 s/bftf ;]jf sfof{no, gof“ ;8s 747261 891774 119

31 s/bftf ;]jf sfof{no, 7d]n 442615 522475 118

32 cfGtl/s /fh:j sfof{no, eQmk'/ 1902470 2319451 122

33 cfGtl/s /fh:j sfof{no, s[i0fgu/ 822684 728141 89

34 cfGtl/s /fh:j sfof{no, a'6jn 2610521 3760762 144

35 cfGtl/s /fh:j sfof{no, bfª 768793 769686 100

36 7"nf s/bftf sfof{no 86630379 89975249 104

hDdf 165160425 172179848 104

cfos/ P]g, @)%* n] /f]huf/ bftfn] /sd e'QmfgL ubf{, nufgL k|ltkmn / ;]jf z'Nssf] e"QmfgL ubf{, cfsl:ds nfesf] e"QmfgL ubf{ / 7]Ssf jf s/f/sf] e"QmfgL ubf{ e"QmfgLstf{n] s/ s§L -clu|d s/ s§L_ ug'{kg]{ /sd clu|d s/ s§L u/L k|To]s dlxgf ;dfKt ePsf] @% lbg leq ;DalGwt cfGtl/s /fh:j sfof{nox¿ tyf s/bftf ;]jf sfof{nox¿df ljj/0f / s§L ul/Psf] /sd bflvnf ug'{kg]{ Joj:yf /x]sf] ljlbt} 5 . ;fy} e"QmfgLstf{n] sfuhft g/fv]df jf ljj/0f bflvnf gu/]df, em'7f jf e|dk"0f{ ljj/0f bflvnf u/]df tyf P]g, lgodsf Joj:yfsf] kfngf gu/]df z'Ns nfUg] / tf]lsPsf] ldlt ;Dd s/ bflvnf gu/]df Jofh nfUg] sfg"gL Joj:yf /x]sf] 5 . t;y{, pk/f]Qm sfg"gL Joj:yf adf]lhd e"QmfgL ubf{ s/ s§L ug]{ lhDd]jf/L ePsf JolQmx¿n] sfg"gdf tf]lsPsf] ;dodf clgjfo{ ?kdf s/ s§L ug'{x'g / s/ s§L ul/Psf] ljj/0f tyf s/ s§L /sd bflvnf u/L lx;fa km/kmf/s ug'{x'g of] ;"rgf ul/Psf] 5 .

g]kfn ;/sf/ cy{ dGqfno

cfGtl/s /fh:j ljefu nflhDkf6, sf7df8f}+sf]

e'QmfgLdf s/ s§L ul/Psf] s/sf] ljj/0f / s/ bflvnf ug]{ ;DaGwL cToGt h?/L ;"rgf

www.ird.gov.nps/ a'n]l6gTax Bulletin I

TAX

g]kfn ;/sf/

cy{ dGqfno cfGtl/s /fh:j ljefusf]

dlb/fhGo / ;"tL{hGo j:t'sf] ljqmL ljt/0f ;DjGwL ;"rgf cGtMz'Ns P]g, @)%* jdf]lhd xf]6n tyf /]i6'/]G6 Joj;foL afx]s dlb/fsf] sf/f]jf/ ug]{ Joj;foLn] dlb/f / ;"tL{hGo j:t'sf] dfq sf/f]jf/ ug{ kfpg] Joxf]/f ;j}nfO{ ljlbt} 5 . pQm Joj:yf Pj+ b]xfosf zt{x?sf] k"0f{ kl/kfngf ug'{ u/fpg' x'g ;DjlGwt ;a}sf] hfgsf/Lsf] nflu of] ;"rgf k|sfzg ul/Psf] 5 . != Ohfhtkq lnP/ dfq ;"tLh{Go / dlb/fhGo j:t'sf] sf/f]jf/ ug]{, @= P]gn] tf]s]sf] Dofbleq Ohfhtkq gjLs/0f ug]{, #= Ohfhtkq ;a}n] b]Vg] u/L sf/f]jf/ :yndf /fVg' kg]{, $= laxfg !) ah] b]lv /flt !) ah];Dd dfq dlb/f laqmL ljt/0f ug{'kg]{, %= c7f/ jif{ pd]/ gk'u]sf] JolQmnfO{ dlb/f laqmL ljt/0f ug{ gkfOg], ^= dlb/f vl/b laqmL ug]{n] dlb/f vl/b laqmL u/]sf] jLhs /fVg'kg]{ &= cGtMz'Ns :6Ls/ 6f+; ePsf dlb/fhGo tyf ;"tL{hGo j:t' dfq laqmL ug'{kg]{, cGtMz'Ns l6s6 6f“; gePsf] dlb/fhGo tyf ;"tL{hGo j:t' vl/b laqmLsf] nflu /fv]sf] kfOPdf To:tf] j:t' hkmt u/L laqm]tfnfO{ sfg"g adf]lhd b08 hl/jfgf ul/g'sf ;fy} s;}n] cGtMz'Ns P]g @)%* sf] jlv{nfk x'g] u/L cGo j:t' ;+u} dlb/fhGo j:t' laqmL ljt/0f u/]df klxnf] k6s ? !),))) -bzxhf/_ / To;kl5 k|To]s k6ssf] nflu ? @),))) -lj;xhf/_ hl/jfgf x'g] Joxf]/f ;d]t hfgsf/L u/fOG5 . ctM pQm sfg"gL Joj:yfsf] k"0f{ kl/kfngf u/L ;hfojf6 jrf} . s;}n] o; Joj:yf ljkl/t Joj;fo u/]sf] bl]vPdf cfGtl/s /fh:j ljefu tyf glhssf] cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{no jf sf]if tyf lgoGqs sfof{nodf hfgsf/L u/fO{lbg' x'g cg'/f]w ul/G5 .

;dfrf/

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

cfGtl/s /fh:j ljefusf pkdxflgb]{zs >L /fh]Gb|s'df/ kf}8]n tyf cGtMz'Ns dxfzfvfsf 6f]nL;“u r}t $ ut] g]kfn dlb/f pTkfbs Joj;foL ;+3df cfj4 dlb/f pTkfbsx?n] dlb/fsf] If]qdf b]lvPsf gLltut ;d:ofx?, cj}w dlb/f lgoGq0f / lgodg tyf l:6s/sf] k|efjsf/L k|of]u / Joj:yfkgsf ;DaGwdf 5nkmn tyf cGtlqm{of ;DkGg ePsf] 5 .

dlb/f Joj;foL;+u cGtlqm{of

jif{ $, cª\s (, @)&# r}t, Year 4, Issue 9, April 2017;dfrf/

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

gj k|j]zL clws[tx?nfO{ tflnd

d"No clej[l4 s/ lgodfjnL, -;+zf]wg ;lxt_ @)%# sf] lgod !$ -v_ df d"No clej[l4 s/df btf{ ePsf JolQmn] cfkm\gf] cf}Bf]lus k|bz{gL sIf, laqmL sIf, xf]6n, /]i6'/]06, af/, sf/f]jf/ :yn jf cfk"lt{ ug]{ :yfgdf /flvPsf] s/ nfUg] j:t' jf ;]jfsf] laqmL d"No -6\ofu k|fO{;, d]g' k|fO{; / ;]Nkmk|fO{;_ df d"No clej[l4 s/ ;lxtsf] d"No pNn]v ug'{kg]{5 eGg] Joj:yf ePsf]n] ;f]xL cg';f/ ug'{ u/fpg' x'g ;DalGwt ;j}sf] hfgsf/Lsf nflu of] ;"rgf k|sflzt ul/Psf] 5 .

g]kfn ;/sf/ cy{ dGqfno

cfGtl/s /fh:j ljefu nflhDkf6, sf7df8f}+sf]

d"No clej[l4 s/df btf{ ePsf JolQmx¿n] cfkm\gf] sf/f]jf/ :yndf d"No clej[l4 s/

;lxtsf] k|fO{; 6\ofu pNn]v ug]{ ;DaGwL ;"rgf

r}t @& b]lv #! ut];Dd cfGtl/s /fh:j ljefusf] ;efxndf /fh:j k|zf;g ;DaGwL clws[t :t/Lo ;]jf k|j]z tflnd ;DkGg ePsf] 5 . tflnddf gjk|j]zL !( hgf clws[tx?nfO{ cfGtl/s /fh:j ljefusf lgb]{zsx? >L lzjs'df/ kf]v|]n, >L r'8fdl0f 9'+ufgf, sDKo"6/ clws[tx? >L hu]Gb| v8\sf, >L kbdaxfb'/ e08f/L, >L ljgf]b lj8f/L / sDKo"6/ OlGhlgo/ >L lbk]z n]vsn] PsLs[t s/ k|0ffnL (TDS) ;DaGwL lgDg ljifox? ;dfj]z u/L tflnd lbg' ;+rfng ul/Psf] lyof] . u Internal Monitoring System:

Features and Reportsu Fundamentals of Integrated

Tax System (ITS) and Portals, Submission and Verification Process

u Taxpayer Registration, Verification and PAN Allocation, De/Re-registration and Registration Reports

u Central Functions: Taxpayer Search, Monitoring, Taxpayer Marking and Correspondence

u Office Transfer, Authorized Update (AU) Cases, Central Reports

u VAT System: Returns and Close of Business, MA, Appeal, RefundRebate

Diplomatic Refundu VAT Reports: ATR, RD and

Others Education Service Fee and Health Service Tax

u Income Tax Self Assessment Returns (D-01),(D-03) and Annexes 13(SPDC)

u EstimatedReturns, Transfer of Control, Jeopardy and CB, Mismatch Resolution and Amended Assessment

u Tax Deduction at Source (TDS): Returns, Withholdee

User and TDS Reportsu Arrears Management System

and Reportsu Revenue Accounting System:

Entry and Upload, RMISu RAS PDCR and RAS Reports:

Collection Reports, MaLePa 15 Ka and Other

u Excise Registration : New Permit and Approval

u Excise Returns, Permit Suspend and Deregistration

www.ird.gov.nps/ a'n]l6gTax Bulletin I

TAX;dfrf/

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

cfly{s jif{ @)&$÷&% sf] /fh:j gLlt, tyf sfo{qmd / ah]6 th'{dfsf] nflu ;'emfj k]z ug{ /fh:j k/fdz{ ;ldlt cGtu{t ul7t pk;ldltx? dWo] cfGtl/s /fh:j ljefusf dxflgb]{zs >L r'8fdl0f zdf{sf] ;+of]hsTjdf ul7t cfGtl/s /fh:j pk;ldltåf/f ;'emfj ;+sng ug]{ sfo{ ;DkGg eof] . cfGtl/s /fh:j ljefusf] sfo{sIfdf r}t !!, !%, !* / #) ut] ePsf j}7sx?af6 ;'emfj ;+sng ePsf] xf] . cfGtl/s /fh:j pk;ldlt sfo{If ]q cGtu{t cfos/, cGtMz'Ns, d"=c=s/ tyf cfly{s P]g adf]lhd nufOg] cGo s/x? / PsLs[t ljB'tLo s/ k|0ffnLsf] :yfkgfsf] ljifox? /x]sf 5g\ . pk;ldlt cGtu{t ul7t kf“rj6} sfo{bnsf ;+of]hsaf6 k|To]s k|ltj]bgsf ;'emfjx? bkmfjf/ k|:t't ul/Psf] lyof] . pk;ldlt cGtu{t ul7t kf“rj6} sfo{bnsf ;+of]hsaf6 k|fKt ;'emfjx? cy{ dGqfnoaf6 k|fKt ;'emfjx?, cfGtl/s /fh:j sfof{no, s/bftf ;]jf sfof{no, 7"nf s/bftf sfof{noaf6 k|fKt ;'wmfjx? tyf cGo lgsfo÷;+:yfaf6 k|fKt ;'emfjx? ;d]6L j}zfv & ut];Dddf k|f/lDes k|ltj]bg tof/ ug]{ lg0f{o ;d]t ePsf] 5 . pk;ldltsf nflu tf]lsPsf] sfo{If]qsf] Jofkstf / 5f]6f] ;dofjlwsf] sf/0fn] pk;ldltaf6 dfq sfo{ ;Dkfbg ubf{ ;dodf g} tf]lsPsf] sfo{ ;DkGg ug{] sl7gfO{nfO{ b[li6ut u/L kf“r j6f sfo{bn u7g ul/Psf] lyof] . h;df cfos/ sfo{bn, d"No clej[l4 s/ sfo{bn, cGtMz'Ns sfo{bn, s/ k|0ffnL ;'wf/ sfo{bn, s/bftf ;]jf tyf ;"rgf k|ljlw sfo{bn /x]sf lyP . j}7sdf cfGtl/s /fh:j ljefusf

pkdxflgb]{zsx? >L rGb|snf kf}8]n, >L /fh]Gb|s'df/ kf}8]n, >L wgL/fd zdf{, ljefusf ;"rgf k|ljlw lj1 >L k|]d z/0f >]i7, 7"nf s/bftf sfof{nosf k|d'v s/ k|zf;s >L an/fd l/Hofn, gLlt ljZn]if0f dxfzfvfsf lgb]{zs tyf pk;ldltsf ;b:o ;lrj >L g/gfy lu/L, cfGtl/s /fh:j ljefusf lgb]{zsx? >L /fhs'df/ vltj8f, >L lvd s'“j/ / cfGtl/s /fh:j ljefusf s/ clws[t >L k|df]bs'df/ >Ljf:tjsf] pkl:ylt /x]sf] lyof] . To;}u/L pBf]u dGqfnosf pk;lrj >L ljdn/fh a/fn, ;DklQ z'l4s/0f

cfGtl/s /fh:j pk;ldltåf/f ;'emfj ;+sng

cg';Gwfg ljefusf lgb]{zs >L ljgf]b nfld5fg], eG;f/ ljefusf lgb]{zs >L cRo'tk|;fb lzjfsf]6L, g]kfn /fi6« j}+ssf k|ltlglw >L dgf]h kf]v|]n, g]kfn /fli6«o pBf]u Jofkf/ ;+u7gsf k|ltlglw >L /fdhLk|;fb a/fn, g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3sf k|ltlglw >L s'df/ sfsL{, g]kfn pBf]u kl/;+3sf k|ltlglw >L z}ngfy uf}td, g]kfn r]Da/ ckm sdz{sf k|ltlglw >L s[i0fdfg >]i7, OG6/g]6 ;]jf k|bfos ;+3sf k|ltlglwx? >L nId0f ofbj, ljho >]i7 / ljgo af]x/f nufotsf] pkl:ylt /x]sf] lyof] .

d"No clej[l4 s/ P]g, @)%@ adf]lhd j:t' tyf ;]jf laqmL ubf{ laqm]tfn] qm]tfnfO{ clgjfo{ ?kdf lahs hf/L u/] gu/]sf] cg'udg ug{ cfGtl/s /fh:j ljefu tyf dftxt sfof{noaf6 ahf/df s/ clws[t ;lxtsf] 6f]nLx¿ v6fOPsf] 5 . laqm]tfn] ljhs hf/L u/]sf] gkfOPdf jf sf/f]jf/ eGbf 36Ldf lahs hf/L u/]sf] kfOPdf d"No clej[l4 s/ P]g adf]lhd s/ clws[tn] k|To]s k6s ? %))).– -kf“r xhf/ dfq_ tTsfn} hl/jfgf ug{ ;Sg]5 . To;}n] k|To]s laqm]tfn] j:t' tyf ;]jf laqmL ubf{ clgjfo{ ?Kdf ljhs hf/L ug'{x'g / j:t' tyf ;]jf v/Lb ubf{ qm]tfn] cfkm"n] lt/]sf] d"Nosf] clgjfo{ ?kdf ljhs lng x'g cg'/f]w 5 .

g]kfn ;/sf/ cy{ dGqfno

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dfn;fdfg tyf ;]jf vl/b laqmL ubf{ lan ljhs lng] lbg] ;DaGwL cfGtl/s /fh:j ljefusf] ;"rgf

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cfGtl/s /fh:j ljefun] lgoldt ?kdf ub} { cfPsf] sfof {nox?sf] cg'udg ;DaGwL sfo{sf] lg/Gt/tf :j?k sf7df8f}+ pkTosfl:yt 7"nf s/bftf sfof{no, cfGtl/s /fh:j sfof{no / s/bftf ;]jf sfof{nosf] cg'udg sfo{nfO{ ltj|tf lb+b} cfPsf] 5 . cg'udgsf qmddf cfGtl/s /fh:j ljefun] sfo{d"ns kl/;"rsx?sf] nIo / k|ultsf] cj:yf, k|f]T;fxg eQf, s/ ;+sng, s/ k/LIf0f tyf cg';Gwfg, s/bftf ;]jf / lzIff nufotsf sfo{x?sf] k|ultsf] cj:yf / u'0f:t/sf ljifodf cg'udg u/L sdL sdhf]/L cf}+Nofpg] / ;'wf/sf nflu ug'{kg]{ sfo{ut / gLltut ;'wf/sf ;DaGwdf lgb]{zg lb+b} cfPsf] 5 . r}t dlxgfdf cfGtl/s /fh:j ljefusf dxflgb]{zs >L r'8fdl0f zdf{af6 7"nf s/bftf sfof{no / cfGtl/s /fh:j sfof{no If]q g+= ! sf] lg/LIf0f tyf cg'udg ug]{ sfo{ ;DkGg eof] . cg'udg 6f]nLdf ljefusf pkdxflgb]{zs, lgb]{zs tyf zfvf clws[tsf] ;+nUgtf /x]sf] lyof] . 7"nf s/bftf sfof{nosf] cg'udg ug'{x'+b} dxflgb]{zs >L zdf{af6 ljlw / ljj]s k|of]u u/L k|efjsf/L, kf/bzL{ tyf l56f]

dxflgb]{zs zdf{åf/f sfof{nosf] cg'udg tyf lgl/If0f ;DkGg

5l/tf] ?kdf sfo{ ;Dkfbg ug{ ;Dk"0f{ sd{rf/Lx?nfO{ lgb]{zg eof] . 7"nf s/bftf sfof{non] s"n /fh:jdf %) k|ltzt eGbf a9L of]ubfg ug]{ ePsfn] ljz]if Wofg lbO{ sfo{ ;Dkfbg ug{ pxf“sf] lgb]{zg lyof] . k/LIf0f tyf cg';Gwfg ;DaGwL sfo{nfO{ u'0f:t/Lo / k|efjsf/L agfpb} o; jif{sf] nIoeGbf klg a9L /fh:j ;+sng ug{sf] nflu ;d]t pxf“sf] lgb]{zg lyof] . b}lgs ;Dkfbg ug]{ sfo{nfO{ k|efjsf/L agfpb}

s/ ;xeflutf clej[l4 ug{sf] nflu s/bftfd}qL Jojxf/ u/L /fh:j k|zf;gnfO{ ;dofg's"n kl/jt{g ub}{ n}hfg / ;bfrf/ k2lt cjnDag ub}{ sfo{ ;DkfbgnfO{ cem a9L s/bftf d}qL agfpg ;d]]t pxf“sf] hf]8 /x]sf] lyof] . ;f] cj;/df sfof{nosf k|d'v s/ k|zf;s >L an/fdh l/Hofnn] cfufdL ;dodf ug'{kg]{ sfo{nfO{ of]hgf agfO{ k|efjL ?kdf ;DkGg u/L nIo cg';f/ k|ult ug]{ k|ltj4tf hgfpg' ePsf] lyof] . To;}u/L dxflgb]{zs >L r'8fdl0f zdf{n] cfGtl/s /fh:j sfof{no If]q g+= ! sf] klg lg/LIf0f tyf cg'udg ug]{ qmddf sd{rf/Lx?nfO{ s/bftf ;+Vofsf] cfwf/df sfo{ ;Dkfbg ug{ lgb]{zg lbg'eof] . o; jif{sf] nIo k"/f ug{sf] nflu pko'Qm

/0fgLlt agfO{ sfo{ ;Dkfbg ug{ lgb]{zg lbg'eof] . s/bftf lzIff, jSof}tf c;'nL, s/bftf btf{, s/ k/LIf0f tyf cg';Gwfg, ;DaGwL sfo{df k|efjsf/L ?kdf ;Dkfbg ug{ lgb]{zg lbg'eof] . ;f] qmddf sfof{no k|d'v >L emns/fd clwsf/Ln] o; sfof{nosf] jflif{s nIo xfl;n ug{ k|oTgzLn /xg] atfpg'x'“b} cfufdL lbgdf k|efjsf/L ?kdf sfo{ ;Dkfbg ug] { k|ltj4tf hfx]/ ug'{ ePsf] lyof] .

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cfGtl/s /fh:j ljefu df]afOn Pk ;]jf ;+rfng ;DaGwL ;"rgf

cfGtl/s /fh:j ljefun] Android Platform df cfwfl/t df]afOn Pk ;+rfngdf NofPsf] 5 . pQm P;ksf] gfd IRD Nepal /x]sf] 5 / Google play store df uO{ Pk 8fpgnf]8 u/L k|of]u ug{ ;lsG5 . df]afOn Pkdf ljefusf] ;"rgf, k|sfzg, P]g

lgod, s/ SofNs'n]6/, ;Dks{ nufotsf ljj/0f pknJw x'g'sf ;fy} tkzLn adf]lhdsf ;]jfx? k|fKt ug{ ;lsG5 .

S. No. Service Response Remarks

1 Registration Details (PAN) Basic PAN Details. Publicly Available

2 Estimate Return Status (Fiscal Year, Period) Status of estimated return.

From Taxpayer Login

3 IT Return Status(Fiscal Year) Status of IT Return of that fiscal year.

4 VAT Return Status(Fiscal Year, Period) Status of VAT return of that filling period.

5 Excise Return Status (Fiscal Year, Period) Status of Excise return of that filling period.

6 Voucher Search(Voucher No, Fiscal Year) Voucher details.

7 Arrear Remaining outstanding of taxpayer under VAT, IT and Excise.

8 TDS Details Witholdee TDS details. From TDS Witholdee Login

9 Push Message Tax Return Reminder Notification Publicly Available

uf}/jsf ;fy lt/f}+ s/, ;d[4 /fi6« xfd|f] /x/

cfGtl/s /fh:j ljefu tyf cGtu{tsf sfof{nox?df sfo{/t @! hgf clws[t sd{rf/Lx?sf] n]vf ;Lk clej[l4sf] nflu nfO{ cfwf/e"t n]vf tflnd k|bfg ul/of] . tflndsf] pb\3f6g cfGtl/s /fh:j ljefusf pkdxflgb]{zs >L /fh]Gb|s'df/ kf}8]nn] ug'{ ePsf] lyof] . tflnd pb\3f6g ug'{x'+b} pkdxflgb]{zs kf}8]nn] cfwf/e"t n]vf tflndaf6 ;xeflux?sf] Jojxfl/s tyf ;}4flGts 1fgdf a9f]Q/L x'g uO{ sfo{:yndf sfd ug{ ;xh x'g] elg cfkm\gf] egfO{ /fVg' ePsf] lyof] . @)&# r}t # ut]b]lv @& ut];Dd cfGtl/s /fh:j ljefusf] ;efxndf GIZ/RAS Project sf] ljQLo tyf sfo{qmlds aGbf]j:tdf pQm tflnd ;+rfng ePsf] lyof] . sfof{nosf] lgoldt sfddf afwf k'Ug ;Sg] cj:yfnfO{ Vofn /fVb} tflndnfO{ sfof{no ;doeGbf cufl8 ljxfg ^=#) b]lv !) ah];Dd ;+rfng ul/Psf] xf] . tflnddf ;xefuLx?nfO{ a]s/ l6nL

g]kfn k|f=ln=n] k|lzIf0f u/]sf] lyof] eg] giz af6 tflnd ;fdu|Lx?sf] Joj:yfkg ePsf] lyof] . tflnddf cfwf/e"t n]vf cGtu{t n]vf l;4fGt, dfkb08 / cEof;x?, hg{n

k|ljli6, vftf kf]li6ª, clGtd vftfx?, gub k|jfx ljt/0f / cg'kft ljZn]if0f h:tf ljifox? ;dfj]z lyP . To:t} g]kfn n]vfdfg / n]vfk/LIf0fdfgsf] ;fdfGo hfgsf/L tyf a}+s tyf ljQLo ;+:yfx?sf] ljQLo ljj/0f tof/ kfg]{ ljifox? ;d]t tflndsf] ljifoj:t'sf] ;"lrdf ;dfj]z ul/Psf lyP . tflnddf ;xefuLx?sf] l;sfOnfO{ Jojxfl/s kIf;“u hf]8]/ k|efjsf/L agfpg cfos/ / d"No clej[l4 s/sf Joj:yfx?nfO{ n]vfsf ljleGg kIf;“u hf]8]/ ljZn]if0f ug]{ ljlw k|lzIfsx?åf/f ckgfOPsf] lyof] . o; lsl;dsf] tflndaf6 s/ clws[tx?sf] n]vf ;DalGw Jojxfl/s tyf ;}4flGts 1fgdf clej[l4 x'g uO{ sfo{ ;Dkfbgdf ljlzi6tf / pRr :t/sf] Ifdtf k|blz{t x 'g ] ljefusf ] ljZjf; /x ]sf ] 5 . tflndsf] ;+of ]hg cfGtl/s /fh:j ljefusf] of]hgf tyf dfgj ;+zfwg ljsf; zfvfn] u/]sf] lyof] .

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jif{ $, cª\s (, @)&# r}t, Year 4, Issue 9, April 2017

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cfGtl/s /fh:j ljefu P;=Pd=P;= ;]jf z'? ePsf] ;DaGwL ;"rgf

cfGtl/s /fh:j ljefun] ;+rfngdf NofPsf] P;=Pd=P;= k|0ffnLaf6 tkzLn adf]lhdsf ;]jfx? k|bfg ul/Psf 5g\ . Registration info / Help afx]s cGo ;]jfx? ;DaGwLt :yfoL n]vf gDa/sf] PsLs[t s/ k|0ffnLdf /x]sf] df]afOn gDa/af6 dfq pknJw x'g] Joj:yf ul/Psf] 5 . tkzLn

S.N. Service Name Method Response

1Registration Info (Available to public)

Type REG PAN and SMS to 32024(E.g. REG 304567895)

ABC Company Pvt. Ltd IT Reg: 2064.09.08 VAT Reg: 2064.09.08

2Est imate Return Status

Type EST PAN FiscalYear and SMS to32024 (eg. EST 304567895 2071.072)

Estimated Returns For Period 2071.072 is Submitted.

3 IT Return StatusType RETIT PAN FiscalYear and SMS to 32024(e.g. RETIT 304567895 2071.072)

IT Returns For FY 2071.072 Has Been Submitted.

4 VAT Return Statustype RETVAT PAN TaxYear PeriodType Period and SMS to 32024(e.g. RETVAT 304567895 2073 M 1)

VAT Returns For Period 2071 M 1Has Been Submitted.

5E x c i s e R e t u r n Status

type RETEX PAN TaxYear PeriodType Period and SMS to 32024 (e.g. RETEX 304567895 2071 M 1)

Excise Returns For Period 2071 M 1 Is Not Submitted Yet.

6 Paymenttype PMT PAN VoucherNo and SMS to 32024 (e.g PMT 304567895 249561)

Date:2073.06.01 Amount:10000.00 Payment for: VAT

7 Arreartype ARR PAN and SMS to 32024(e.g.ARR 304567895 )

Excise: 0 IncomeTax: 10000 VAT: 5000

8 Help Type HELP and SMS to 32024Reg - Registration Retit - Income Tax Return Retvat - Vat Return PMT - VoucherPayment Arr - Arrear Est - Estimated Return

k'gZrM xfnnfO{ P;=Pd=P;= ;]jf g]kfn 6]lnsdsf k|of]ustf{x?n] k|of]u ug{ ;Sg]5g\ .