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jwKwËZk oiowixtK xbK†Ëlwk Dek AdÖxÅZ eÞai xoËóewxRtwËi eÞb£ fZItw (KwtËkw : kxg Awl-AwDtwl 14, 1409 xpRxk/A˃wgk 25, 1988 Bv)

fZItw I oÖewxkm
1. gøgowxtK eËYøk Dek eÞËbt jwKwËZk exkiwY
xdowg Ggv jwKwËZk exkiwY xpowg Kkwk xbK ÌaËK Aaê Ggv gøgowxtK eËYøk iËcø ÌKwd ewaêKø dwB, xgËmnšËbk AxcKwvmB G cwkdw ÌewnY KËkd| xgxdËtwMKwky I Riw AËaêk iwxlK DhËtk Dek GKB pwËk jwKwZ cwjê Kkw pËg| G KwkËY ZwËbk DhtËK oiwd xgPwk Kkw xVK dt| iÔlcËdk gÚx¦ owcËdk lËqø xgxdËtwM Kkw pt| KwËRB iÔlcd AexkgxZêZ awKËlI lwËhk Dek jwKwZ xbËZ pËg| xjxd Zwk Aaê xgxdËtwËMk oÖËjwM ewd dw xZxd iÔlcËdk Dek jwKwZ eÞbwd KkËgd| GxZËik Aaê jwKwZ eÞbwËdk iwcøËi xd:Ìmn pËt jwItw ÌaËK kqw Kkwk Rdø gøgowËt xgxdËtwËM AxhhwgËKk eÞxZ kwoÖËlk (owlöõwlöõwÉ AwlwBxp Itwowlöõwi) pwxbËo ÌRwk Ìbtw pËtËQ| xgxdËtwËM Aaê þpwty oóex£ËZ kÕewìæxkZ pËl Gk Dek jwKwZ cwjê pËg dw| AxcKwvm ÌqË¢B Aaê glËZ iÖdwfwk DË¥Ëmø xdËtwxRZ xgxdËtwM eÞKËùek iÔlcdËKB gÖSwt|


2. xmùe eÞKùe
eÞai jwKwZ oËóilËd eÞb£ fZItw (AdÖËâQb 6) MhykhwËg AdÖcwgd KËk GB xo¦wËìæ DedyZ pItw jwt Ìj, xmùe eÞKùe Ggv Awgwby Rxi oiRwZyt| KwkY DhtB þÿwty oóex£ Ggv exkmÝËik iwcøËiB Dht ÌqË¢ Awt DewxRêZ pt| AZGg, Awt gw DuewbËdk Dek 5% pwËk jwKwZ cwjê Kkw pËg| ZwQwrw xdtxiZ PlxZ iÔlcdÌKI (AwgZêdmyl oóex£) gøgowxtK eYø gËl MYø Kkw jwt| KwËRB iÔl iÔlø Ggv AxRêZ iÖdwfw DhËtk Dek 2.5% pwËk jwKwZ eÞËjwRø pËg| G gøwewËk ekgZêy xoËóewxRtwËi AwkI xgmb AwËlwPdw Kkw pËg| þpwty oóex£k Dek jwKwZ cwjê pËg dw|


3. jwKwËZk Aaê Adø þÿwËd þÿwdwìæk
Bolwxi xkowPê GKwËWxik x§Zyt AxcËgmËd BoÖøKÚZ 5dv xWx¢ß AdÖjwty jwKwZ oKl Bolwxi ÌbËmk iËcø owiwxRK ovpxZ eÞxZÅwk GKxU xhx£ | kwoÖl (owlöõwlöõwÉ AwlwBxp Itwowlöõwi) Ggv oxVK eËa PwxlZ LxlfwMY (kw:) Ìj GlwKw ÌaËK jwKwZ Awbwt pZ, Ìo GlwKwk jwKwZ MÞpyZwËbk iËcøB Zw xgZkY KkËZd| Adwpwk, xgejêt Ggv Pki bwxkbÝø dw awKËl D§Ú£ñ Avm Adø GlwKwt xdËt jwItw pËZw| GkÕe ÌqË¢ AxcK AhwgMÞþæ ÌlwËKk iËcø jwKwZ xgZkY oºg pËZw| G xdti gøx£ß xKvgw oiwR Ìj ÌKwd ÌqË¢ eÞËjwRø| ÌKwd gøx£ß bÔkgZyê GlwKwt gogwoKwky AhwgMÞþæ Zwk AwZôyt-ÈRËdk iËcø jwKwZ xgZkY KkËZ ewkËgd|


4. jwKwZ eÞweËKk FY iIK×f
jxb ÌKwd ÌbDxltw FYMÞxpZw Zwk FY exkËmwËc Aqi pËt eËr Ggv FYbwZw ekgZêyKwËl ZwËK FY exkËmwËck bwt ÌaËK AgøpxZ bwd KËk, GkÕe FY iIK×f jwKwZ eÞbwd gËl MYø pËg dw, GidxK FYMÞxpZw xdËR jwKwZ eÞweK pËlI dt| xgËmnšËbk AxcKwvmB GB iZ ÌewnY KËkd|
xdËiíw£ß ÌqË¢I GB xdti GKBhwËg eÞËjwRø :

K) jxb FYbwZw FYMÞxpZwËK jwKwZ eÞbwd KËk Ggv FYMÞxpZw Zwk FËYk xdþex£ xpowËg ÌKwd eÔgê AdÖixZ QwrwB H Aaê ÌfkZ Ìbt, ZwpËl jwKwZ Ñgc pËg|

L) jxb FYbwZw FYMÞxpZwËK GB mËZê jwKwZ eÞbwd KËk Ìj FYMÞxpZw ekgZêyKwËl FËYk exkgËZê H Aaê ÌfkZ xbËg Aagw DhËt G gøwewËk GKiZ pt, ZwpËl jwKwZ Ñgc pËg dw| xgËmnšËbk AxcKwvmB G iZ ÌewnY KËkd|

M) jxb FYMÞxpZw Zwk FYbwZwËK jwKwZ eÞbwd KkËZ gËl jwËZ Ìo FY Ìmwc KkËZ ewËk Ggv FYbwZw ZwËK jwKwZ eÞbwd KËk, ZwpËl jwKwZ Ñgc pËg| ZwkekI FYMÞxpZw ekgZêyKwËl jwKwZ gwgb eÞw® H GKB oiexkiwY Aaê FY ÌmwËck Rdø ÌfkZ eÞbwd KkËZ gwcø dt |

N) jxb FYbwZw FYMÞxpZwËK gËl, “Z×xi ÌZwiwk FY Ìmwc Kk Ggv Awxi ÌZwiwËK jwKwZ eÞbwd Kkg” Ggv FYMÞxpZw ZwB KËk, ZwpËl jwKwZ Ñgc pËg| xKìç FYbwZw H (FËYk) GKB oiexkiwY Aaê FYMÞxpZwËK jwKwZ gwgb eÞbwd KkËZ gwcø dt |


5. jwKwZ gwgb AxMÞi Aaê eÞbwd
jwKwZ eÞbwËdk oit DexþÿZ pItwk eÔËgêB ÌKwd gøx£ß BËâQ KkËl jwKwZ gwgb AxMÞi Aaê eÞbwd KkËZ ewkËg jxb jwKwZ eÞbwËdk Adø og mZê eÔkY pt| Ìjid xdowËgk iwxlK pItw, Ìj gøx£ß H Aaê MÞpY KkËQ Ìo jawaêB jwKwZMÞpyZw pt Ggv Ìj gøx£ß H Aaê eÞbwd KkËQ Zwk Dek eÞKÚZB jwKwZ cwjê pt| iwxlxK eìÿy RÖxkMY Qwrw oKl xgËmnšB G iZ ÌewnY KËkd| DexkD£ß mZêwgxlk ÌKwdI GKUw eÔkY dw pËl GhwËg eÞb£ Aaê ÌÈâQwiÔlK bwd gËl MYø pËg| okKwk Aagw ÌKwd jwKwZ ovMVËd eÞbwd dw pËl GhwËg eÞb£ Aaê ÌfkZ ewItwk ÌKwd xdti dwB| G Aaê ÂcÖ G mËZê ÌfkZ ewItw ÌjËZ ewËk Ìj, eÞb£ AËaêk exkiwY cwjêKÚZ jwKwËZk ÌPËt Ìgxm Ggv Zwpw jxb MÞxpZwËbk iËcø xgZkY Kkw pËt dw awËK|


6. jwKwËZk gwcøZwiÔlK eÞKÚxZ Ggv jwKwZ Awbwt I xgZkËY okKwËkk hÔxiKw
K) fZItw KxixU Bolwxi kwËÄÝk okKwk†ËlwËK RygËdk oKl ÌqË¢ mxktwp xdtwiwgxl gwþægwtËdk Rdø KËVwkhwËg KwR KkËZ Awpgwd Rwdwt| KxixU jwKwZ Awbwt I Ñgc LwËZ xgZkËYk Rdø GKUw xgËmn ovMVd eÞxZÅwk Ggv ovMVËdk eÚaK gøwËlëo xmU ÑZxk Kkwk Dek †kØZñ AwËkwe KËk| A-Bolwxi Ìbm†ËlwËZ jwKwZ Awbwt I xgZkËY ox¢ßt hÔxiKw ewlËdk Rdø owiwxRK ÌMwÅy awKw gw˜dyt|
L) fZItw KxixU jwKwZ ovMVd†ËlwËK ciyêt xgËmnš gøx£ß I bq KiêyËbk oiìðËt MVd I exkPwldwk gøwewËk eÞËtwRdyt AwBdy xWx¢ß Rwxk Kkwk gøwewËk Bolwxi kwËÄÝk okKwk†Ëlwk eÞxZ Awpgwd Rwdwt|
M) KxixU ÑgchwËg cwjêKÚZ Kk ÌaËK (KËkk exkiwY jw-B ÌpwK dw ÌKd) eÞb£ jwKwZ gwb Ìbtwk Rdø Kk AwBdoiÔËp dZ×d AdÖËâQb (cwkw) ovËjwRËdk Rdø Bolwxi kwËÄÝk okKwk†Ëlwk eÞxZ Awpgwd Rwdwt|
N) KxixU A-iÖoxli dwMxkKËbk Dek jwKwËZk oiexkiwY owiwxRK ovpxZ Kk AwËkwËek Rdø jwKwËZk xdti gwþægwtdKwky Bolwxi kwËÄÝk okKwk†Ëlwk eÞxZ Awpgwd Rwdwt| GkÕe Kk Bolwxi kwËÄÝ gogwoKwky oKl dwMxkKËbk iËcø Axhdí owiwxRK ovpxZ eÞxZÅwk pwxZtwk gËl MYø pËg|


7. jwKwZ LwZ “Awlöwpk eËa”
‘Awlöwpk eËa’ jwKwZ LwZ KawxU §wkw gøweKwËaê xRpwb Aaêwu Awlöwpk gwYy eÞPwk, m’xktw’k xdtiwgxl gwþægwtd, BolwËik eËa Awpgwd RwdwËdw Ggv m¢ØËbk pwZ ÌaËK BolwiËK kqw Kkwk eÞtwoËK gÖSwt| AZGg, xRpwËbk Aaê owixkK KiêKw« Aawêu jÖ¦-xgMÞËpk iËcø oyxiZ dt| gøweKwËaê xdËiíw£ß Kwjêwxb xRpwËbk AwIZwcyd :
K) m’xktw’k xgcwd gwþægwtd Kkw Ggv Bolwi xgËkwxc exkKùedwk iÖKwxglwt Rdø exkPwxlZ gøx£ßMZ I Ìj#a DËbøwM oiaêd Kkw|
L) oiKwlyd DejÖ£ß e¦xZk iwcøËi Bolwi eÞPwËkk DË¥Ëmø A-iÖoxli Ìbm†ËlwËZ Bolwi eÞPwk ÌKëb݆ËlwËK AwxaêK owpwjø eÞbwd| A-iÖoxli ËbËm eÞxZxÅZ oKl ioxRËbk ÌqË¢ GUw eÞËjwRø|
M) A-iÖoxli Ìbm†ËlwËZ ovLøwlNÖ iÖoliwdËbk iËcø ciyêt xmqw xgþæwËkk DË¥Ëmø exkPwxlZ eÞËPÄwt Aaêovþÿwd Kkw|


8. jwKwZ Ggv MxkgËbk Ìi#xlK Pwxpbw eÔkY
K) ‘Ëi#xlK Pwxpbw’ KawxU §wkw eÞPxlZ eÞaw I kyxZ AdÖjwty owiwxRK ovpxZ I oóeÔYêZw ARêËdk Rdø eÞËtwRdyt bÝgø owiMÝyËK gÖSwt|
L) jwKwZ Mxkg iÖoliwdËbk Rdø ZwËbk Ìi#xlK Pwxpbw Ìjid Lwbø, gþè I gwoþÿwËdk gøgþÿw KkËg Ggv AePt gw KweêYø QwrwB ZwËbk exkgwËkk Adøwdø eÞËtwRd xiUwËg|
M) gøx£ß gw ovMVd xdxgêËmËn jwKwZ xgZkYKwkyk DxPZ jwKwZ MÞxpZwk jwKwZ ewItwk ÌjwMøZw oóeËKê AdÖo¬wd Kkw| Gk §wkw ZwËbk AdÖhÖxZ jwËZ AwpZ dw pt ÌoxbËK lqø kwLËZ pËg| jwKwZ MÞxpZw xiaøw glËQ Gid oËëbp ÌbLw dw xbËl ZwËK xbËt jwKwZ MÞpËYk ÌjwMøZw oóeËKê mea KkwËdwk ÌKwd eÞËtwRd dwB|


9. MÚpwtY I xgl˹ eÞËbt xgxdËtwM FËYk Dek jwKwZ
xgxdËtwM FËYk Dek cwjê jwKwZ oóeËKê eÞai jwKwZ oËóilËdk AdÖËâQb 10 Ggv oËóilËd MÚxpZ xo¦wìæ - ‘xgl˹ eÞËbt FY §wkw jwKwËZk gwcøgwcKZw eÞhwxgZ pt dw’ - AdÖjwty xgntxUk AwkI gøweK ejêwËlwPdw AwgmøK| GB xoËóewxRtwËi xdËiíw£ß xo¦wìæ MÚxpZ pt :
jwKwZ cwjê pt dw GkÕe þÿwty oóex£k AaêwtËYk Rdø byNêËitwxb xKxþæËZ exkËmwcËjwMø MÚp xdiêwY FËYk ÌqË¢ eÞËtwRdyt gwxnêK xKxþæk iÔlø gwb Ìbtw pËg, jxb FYMÞpyZwk FY exkËmwËck Rdø Adø ÌKwd Aaê dw awËK|
AwgZêiwd PlxZ iÔlcËdk (Circulating Working Capital) AaêwtËYk Rdø MÚxpZ FY iwxlKwdwcyd jwKwZËjwMø oóex£ ÌaËK gwb xbËZ pËg| xgntxUk Dek AwkI gøweK ejêwËlwPdw AwgmøK|


10. ÌKwóewxdk Dek jwKwZ
xoËóewxRtwËi G gøwewËk Riw Ìbtw bÖ’xU MËgnYwe¢ xdËt AwËlwPdw pt Ggv xdËiíw£ß xWx¢ß Ìbtw pt :
K) xoËóewxRtwi K×ËtËZ AgxþpZ jwKwZ oóexKêZ AwìæRêwxZK AwBdy KZêÚeqËK ÌKwóewxdk jwKwZ oóeËKê ejêwËlwPdwk Rdø GKxU KxixU MVËdk Rdø oÖewxkm KËk| Ìemwbwk xpowgxgb, xpowgxgšwËdk ÌqË¢ xgËmnš gøx£ß Ggv jwKwZ I Bolwxi AaêdyxZËZ MËgnK I RÖxkËbk oboø KËk KxixU MxVZ pItw DxPZ| KxixUk KwR pËg Ìjog oóex£k iwxlKwdwk Dek jwKwZ xpowg Kkw pËg, Ìo oÌgk gwþæg xbKoiÔp Ggv ÌKwóewxdk AwxaêK xggkYy eÞþçËZk Rdø xpowgxgšwËdk AdÖËiwxbZ dyxZ, xgxc I eÞaw ejêwËlwPdw Kkw| KxixU ekgZêy xoËóewxRtwËi AwËlwPdwk Rdø MËgnYwe¢ Deþÿwed KkËg|
L) eÞai jwKwZ oËóilËdk AdÖËâQb 9 AdÖjwty xoËóewxRtwi PëbÝgnêËKB jwKwZ eÞbwËdk xhx£ xpowËg MÞpY KËk| Ìo#k gËnêk xhx£ËZ AwxaêK xpowg eÞþçZKwky ÌKwóewxdoiÔËpk jwKwZ eÞbwËdk ÌqË¢ G xgntxU xgËgPdwt Ìdtw DxPZ|


11. gwxdxRøK eËYøk Dek jwKwZ
gwxdxRøK eËYøk iÔlø xdcêwkY I jwKwZ xpowg Kkwk ek gwxdxRøK eËYøk Dek jwKwZ dMËb eÞbwd Kkw DxPZ| KwkY Ìi#xlK eÞËtwRd xiUwËZ AwMÞpy MxkgËbk ÌqË¢ dMb AËaêk †kØZñB AxcK| Zawxe AaêÐdxZK iëbw Aagw dMb AËaêk ovKËUk ÌqË¢ eËYøk iwcøËiI jwKwZ Ìbtwk xgcwd AwËQ| Mxkgkw Gog eYø gøgpwk KkËZ ewkËg| RÖxkËbk bÚxÄhxŠ Ggv gZêiwd Agþpwk ÌeÞxqËZ xoËóewxRtwËik oboøMY GB iZ ÌewnY KËkd|
jwKwZ jLd cwjê pËg ZLdKwk gwRwkbËkk xhx£ËZ eËYøk iÔlø xpowg Kkw pËg| eYø ewBKwxk gw LÖPkw Ìj bwËiB xgx¢ß Kkw ÌpwK dw ÌKd, ewBKwxk bwËik xhx£ËZ xgx¢ßZ eËYøk iÔlø xpowg KkËZ pËg|

 
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