2.

Business Exemptions and Concessions

Jofj;flos 5'6 tyf ;'ljwfx¿

Jofj;flos 5'6 tyf ;'ljwf eGgfn] s'g} vf; If]q jf pBf]usf] k|jw{g ug{ s/
gnfUg] (Tax Holiday) jf 36fOPsf] s/sf] b/ (Reduced Tax Rate) sf] ¿kdf pknAw
u/fOPsf] 5'6 jf ;'ljwf eGg] a'lemG5 . o:tf] 5'6 tyf ;'ljwfx¿ lbg' k5fl8 ljljw
sf/0fx¿ h:t}M lk5l8Psf] jf k|fyldstf k|fKt If]q jf pBf]usf] k|jw{g ug{],
If]qLo c;Gt'ng x6fpg vf; If]qdf pBf]ux¿ :yfkgf ug{ k|f]T;fxg ug{],
a]/f]huf/L ;d:ofnfO{ Go"gLs/0f ug{] jf :yfgLo ;|f]t ;fwgx¿sf] kl/rfng
ug{] cflb /x]sf x'G5G . cfos/ P]g @)%* sf] bkmf !!, !!s / !!v df
o;;DaGwL lj:t[t Joj:yf ul/Psf] 5 .

!_ s'g} kmd{, sDkgL, ;fem]bf/L tyf ;Ël7t ;+:yfsf] ¿kdf bt{f u/L s[lif
Joj;fo u/L k|fKt u/]sf] cfodf / e"ld;DaGwL P]g, @)@! sf] bkmf !@ sf]
v08 (3) / (ª) df pn\n]v ePadf]lhd clwstd xbaGbLdf 5'6 lbPsf] hUufdf
s[lif Joj;foaf6 k|fKt ePsf] afx]s cGo s[lif cfDbfgLdf s/ nfUb}g . t/ s'g}
kmd{, sDkgL, ;fem]bf/L tyf ;Ël7t ;+:yfsf] ?kdf bt{f u/L s[lif Joj;fo
u/L k|fKt u/]sf] cfodf nfUg] s/df krf; k|ltztn] s/ 5'6 x'g]5 . o; bkmfsf] k|
of]hgsf nflu 's[lif Joj;fo' eGgfn] ;fj{hlgs jf lghL hldgaf6 afnLgfnL
pTkfbg ug{] jf hldg k|of]u ug{] df]xLaf6 s't jf afnL k|fKt ug{]
Joj;fo ;Demg'kb{5 .

@_ ;xsf/L P]g, @)&$ adf]lhd bt{f eO{ ;~rfng ePsf] s[lif jf jg k}bfjf/df
cfwfl/t /]zd v]tL tyf /]zd pTkfbg, kmnkm"n v]tL pTkfbg tyf kmnkm"n
k|zf]wg, kz'kfng, 8]/L pBf]u, s'v'/fkfng, dT:okfng, lrof v]tL tyf k|
zf]wg, skmL v]tL tyf k|zf]wg, hl8a'6L v]tL tyf k|zf]wg, t/sf/Lsf
aLpljhg pTkfbg, df}/Lkfng, dx pTkfbg, /a/ v]tL, sa'lnotL jg Pu|
f]kmf]/]i6«L cflb Jofj;flos jg;DaGwL Joj;fox¿ h:tf s[lif tyf jghGo
pBf]ux¿, t/sf/L e08f/sf nflu :yflkt zLt e08f/, s[lif;DaGwL aLpljhg, kz'
cfxf/f, bfgf, sL6gfzs cf}iflw, dn tyf s[lif cf}hf/ (oflGqs zlQmaf6 rn\g]
 afx]s) sf] sf/f]af/ ug{] ;xsf/L ;+:yf tyf ufpFkflnsfsf]
If]qdf ;~rflnt ;xsf/L ;+:yf jf ;‹sf] cfodf s/ nfUb}g . o:tf] ;+:yf jf ;‹n]
ljt/0f u/]sf] nfef+zdf ;d]t s/ nfUb}g .

#_ ufpFkflnsf If]qdf ;~rflnt n3' ljQ ;+:yf, u|fdL0f ljsf; a}+s, x'nfs art a}+s
/ ;xsf/L P]g, @)&$ cg';f/ :yfkgf ePsf s[lif tyf jgk}bfjf/df cfwfl/t
;xsf/Ldf hDdf u/]sf] lgIf]kaf6 cflh{t jflif{s kRrL; xhf/ ¿k}ofF;Ddsf]
Aofh e'QmfgLdf s/ nfUg] 5}g .

$_ s'g} cfo jif{df jif{el/ k"0f{ ?kn] ;~rfngdf /x]sf] ljz]if pBf]uaf6 ePsf]
cfodf nfUg] s/df b]xfoadf]lhd 5'6 x'g]5:
JolQm÷lgsfo nfUg] s/sf] b/ ca nfUg] s/sf] b/
afl;Gbf k|fs[lts JolQm #)% & #%% @)%
lgsfo @%% @)%
gf]6: dfly pn\n]lvt ;'ljwf kfPsf JolQmn] o; bkmfadf]lhd cs{f] s'g} s/
5'6 ;'ljwf kfpg] /x]5 eg] ;f] ;'ljwf ;d]t kfpg] 5 .

%_ s'g} JolQmnfO{ s'g} cfojif{df ljz]if pBf]u / ;"rgf k|ljlw pBf]uaf6

ePsf] cfodf b]xfoadf]lhd s/ nufOg]5 .
s_ jif{el/ g} b]xfoadf]lhdsf] ;Î\ofdf g]kfnL gful/snfO{ k|ToIf /f]huf/L
k|bfg ug{] ljz]if tyf ;"rgf k|ljlw pBf]unfO{ ;f] jif{sf] cfodf nfUg] s/sf]
lgDgadf]lhdsf] s/ nufOg] 5 .
!)) jf ;f]eGbf a9L ()%
#)) jf ;f]eGbf a9L *)%
%)) jf ;f]eGbf a9L &%%
!))) jf ;f]eGbf a9L &)%
dlxnf, blnt jf ckfËdWo] sDtLdf ##% ltg{'kg{] s/ /sdf yk !)%
nfO{ ;dfj]z 5'6
v+_ clt cljsl;t, cljsl;t tyf sdljsl;t If]qx¿df ljz]if pBf]u ;~rfng ePsf] eP
To:tf] pBf]un] Jofj;flos pTkfbg jf sf/f]af/ ;'? u/]sf] ldltn] bz jif{;Dd
pQm jif{x¿sf] cfodf nfg] s/sf] qmdzM !), @) / #) k|ltzt .
If]q nfUg] s/sf] b/ ltg{'kg{] s/sf] b/
clt cljsl;t !)% @%
cljsl;t @)% $%
sdljsl;t #)% ^%
gf]6: t/ s0f{fnL k|b]zdf :yflkt ;oeGbf a9L g]kfnL gful/snfO{ k|ToIf
/f]huf/L lbg] ljz]if pBf]unfO{ sf/f]af/ ;'? u/]sf] ldltn] kG„ jif{;Dd cfos/
5'6 x'g]5 .
^_ Ps ca{eGbf a9Lsf] k"FhL nufgLdf :yfkgf x'g] / kfFr ;oeGbf
a9LnfO{ jif{e/L g} k|ToIf /f]huf/L k|bfg ug{] ljz]if pBf]u / ko{6g
pBf]u (Sofl;gf] afx]s) nfO{ sf/f]af/ ;'¿ u/]sf] ldltn] kfFr jif{;Dd
k"0f{ ¿kdf cfos/ 5'6 lbO{ / To;kl5sf] tLg jif{;Dd nfUg] cfos/sf] %) k|
ltzt 5'6 x'g]5 .
gf]6: t/ xfn ;~rfngdf /x]sf ljz]if pBf]un] sDtLdf kRrL; k|ltzt hl8t Ifdtf
j[l4 u/L b'O{ ca{ ?k}ofF k"FhL k'ऱ\ofO{ tLg;oeGbf a9LnfO{ jif{e/L
g} k|ToIf /f]huf/L k|bfg u/]df To;/L Ifdtf j[l4af6 k|fKt ePsf] cfodf kfFr
jif{;Dd k"0f{ ¿kdf cfos/ 5'6 lbO{ To;kl5sf] tLg jif{;Dd nfUg] cfos/sf]
%) k|ltzt 5'6 x'g]5 .

&_ ljz]if cfly{s If]qdf :yflkt pBf]usf] cfodf nfUg] cfos/ / To:tf pBf]un]
ljt/0f ug{] nfef+zdf nfUg] s/df b]xfoadf]lhd 5'6 x'g]5M
pBf]usf] cfodfM
lxdfnL lhNnf / g]kfn ;/sf/n] sf/f]af/ ;'¿ u/]sf] ldltn] bz jif{;Dd
tf]s]sf] kxf8L lhNnfdf /x]sf] nfUg] cfos/sf] zt k|ltzt / To; kl5sf
ljz]if cfly{s If]qdf :yflkt pBf]u cfo jif{df nfUg] cfos/sf] %) k|ltzt
.
 cGo If]qdf /x]sf] ljz]if cfly{s sf/f]af/ ;'¿ u/]sf] ldltn] kfFr
If]qdf :yflkt pBf]u jif{;Dd nfUg] cfos/sf] zt k|ltzt /
To;kl5sf cfo jif{df nfUg] cfos/sf]
%) k|ltzt .

pBf]un] ljt/0f ug{] nfef+zdfM

ljz]if cfly{s If]qdf :yflkt pBf]u
sf/f]af/ ;'¿ u/]sf] ldltn] kfFr
jif{;Dd zt k|ltzt / To;kl5sf] tLg
jif{;Dd krf; k|ltzt .
cGo If]qdf /x]sf] ljz]if cfly{s sf/f]af/ ;'¿ u/]sf] ldltn] kfFr
If]qdf :yflkt pBf]u jif{;Dd nfUg] cfos/sf] zt k|ltzt /
To;kl5sf cfo jif{df nfUg] cfos/sf]
%) k|ltzt .

ljb]zL nufgLst{fn] ljb]zL k|ljlw jf6 cfh{g u/]sf] cfodfM

ljz]if cfly{s If]qdf :yflkt pBf]usf] nfUg] cfos/sf] %) k|ltzt .
ljb]zL nufgLst{fn] ljb]zL k|ljlw
jf Joj:yfkg ;]jf z'n\s tyf /f]on\
6Laf6 cfh{g u/]sf] cfodf

*_ g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L tf]s]sf] k|f0fLzf:q

(Zoological) ;DaGwL, e"zf:q (Geological) ;DaGwL, hLjk|ljlw
(Biotech) ;DaGwL kfs{ ;~rfng, k|ljlw kfs{ / ;"rgf k|ljlw
kfs{leq :yflkt ;km\6j]o/ ljsf;, tYofÍ k|zf]wg, ;fOa/ Sofkm], l8lh6n
DoflkË;DaGwL pBf]usf] cfodf nfUg] s/sf] %) k|ltzt 5'6 x'g]5 .

(_ lj=;+= @)*@ r}t dlxgf;Dd hnljB't, ;f}o{, jfo' tyf h}ljs kbfy{af6
pTkfbg x'g] ljB'tsf] Jofkfl/s ?kdf pTkfbg, k|;f/0f jf ljt/0f ;'? ug{] cg'dlt
k|fKt JolQmn] Jofkfl/s sf/f]af/ ;'? u/]sf] ldltn] klxnf] bz jif{;Dd k"/} /
To;kl5sf] kfFr jif{;Dd krf; k|ltzt cfos/ 5'6 kfpg]5 . t/ lj=;+= @)*@ r}t
 dlxgf;Dd ljQLo Joj:yfkg (kmfOgflG;on Snf]h/) ;DkGg ePsf b'O{ ;o
d]ufjf6eGbf dflysf hnfzo tyf cw{hnfzoo'Qm hnljB't cfof]hgfsf] xsdf
klxnf] kG„ jif{;;Dd k"/] / To;kl5sf] 5 jif{;Dd krf; k|ltzt cfos/ 5'6
kfpg]5 .
gf]6: t/ o; Joj:yf k|f/De x'Fbfsf avt Jofkfl/s pTkfbg k|f/De ul/;s]sf
cg'dltkq k|fKt JolQmsf] xsdf cg'dltkq k|fKt ub{fsf] avtsf] Joj:yf
sfod /xg]5 .

!)_ vlgh, k]6«f]lnod kbfy{, k|fs[lts UofF; tyf OGwg cGj]if0f tyf
pTvgG‌sf] sf/f]af/ ug{] JolQmn] lj=;+= @)*) ;fn r}q dlxgf;Dd Jofkfl/s
¿kdf sf/f]af/ ;~rfng u/]df sf/f]af/ ;~rfng u/]sf] ldltn] klxnf] ;ft jif{;Dd
k'/} cfos/ 5'6 kfpg]5 / To;kl5sf] tLg jif{;Dd %) k|ltzt cfos/ 5'6 kfpg]5 .

!!_ g]kfnsf] ;|f]taf6 s'g} cfo jif{df lgsf;Laf6 ePsf] cfodf b]xfo cg';f/sf] s/
5'6 x'g]5:
JolQm÷lgsfo nfUg] s/sf] b/ ca nfUg] s/sf] b/
afl;Gbf k|fs[lts JolQm @)% !%%
#)% !%%
#%% !*%
lgsfo @%% @)%
pTkfbgd"ns pBf]un] 5'6 kl5 sfod x'g] s/df yk #%% 5'6
pTkfbg u/]sf] j:t'
lgo{ft u/L k|fKt ePsf]
cfodf

!@_ s'g} lgsfon] b]xfoadf]lhdsf] sfo{ u/L ;f]af6 k|fKt cfodf Jofkfl/s
sf/f]af/ ;~rfng u/]sf] ldltn] !) jif{;Dd nfUg] s/df b]xfoadf]lhd 5'6 x'g]5:
s_ 6«fd jf 6«nL a; ;~rfng u/]df $)%
v_ /f]kj], s]ansf/, cfsf;] k'n lgd{f0f u/L ;~rfng u/]df $)% .
 u_ ;8s, k'n, ;'?ªdfu{, 6g]n, /]nj], ljdfg:yn lgd{f0f u/L ;~rfng u/]df %)% .

!#_ lwtf]kq ahf/df ;"lrs[t ePsf] pTkfbgd"ns, ko{6g ;]jf, hnljB't pTkfbg,
ljt/0f tyf 6«fG;ld;g sf] lgsfo / dflysf] a'Fbf g+= * df pn\n]v ePsf]
lgsfox¿nfO{ nfUg] s/df kG„ k|ltztn] 5'6 x'g]5 .

!$_ clt cljsl;t If]q / cljsl;t If]qdf :yflkt kmnkm"ndf cfwfl/t a|f08L, ;fO8/
PjD jfOg pTkfbg ug{] pBf]unfO{ sf/f]af/ ;'¿ u/]sf] ldltn] bz jif{;Dd
qmdzM $) / @% k|ltzt cfos/ 5'6 x'g]5 .

!%_ s'g} JolQmn] af}l4s ;DklQ lgo{ftafkt k|fKt /f]on\6L cfodf nfUg]
cfos/sf] b/df @% k|ltztn] x'g]5 .

!^_ s'g} JolQmn] af}l4s ;DklQsf] x:tfGt/0fåf/f laqmL u/L k|fKt u/]sf]
cfodf nfUg] cfos/sf] b/df %) k|ltztn] 5'6 x'g]5 .

!&_ ko{6g If]q;Fu ;DalGwt pBf]u jf cGt/{fli6«o p8fg ;~rfng ug{]

xjfO{ sDkgLnfO{ b]xfocg';f/ s/ 5"6 x'g]5:
 Ps ca{ ?k}ofFeGbf a9Lsf] k"FhL nufgLdf :yfkgf ePsf]nfO{ sf/f]af/
;'? u/]sf] ldltn] kfFr jif{;d k"0f{ ?kdf / To;kl5sf] tLg jif{;Dd nfUg]
cfos/sf] b/df krf; k|ltzt 5'6 x'g]5 .
 tLg ca{ ?k}ofFeGbf a9Lsf] k"FhL nufgLdf :yfkgf ePsfnfO{ sf/f]af/
;'? u/]sf] ldltn] bz jif{;Dd k"0f{ ?kdf / To;kl5sf] kfFr jif{;Dd nfUg]
cfos/sf] b/df krf; k|ltzt 5'6 x'g]5 .
 kfFr ca{ ?k}ofFeGbf a9Lsf] k"FhL nufgLdf :yfkgf ePsfnfO{
sf/f]af/ ;'? u/]sf] ldltn] kG„ jif{;d k"0f{ ?kdf 5'6 x'g]5 .
!*_ ljz]if pBf]u / ko{6g If]q;Fu ;DalGwt pBf]un] cfkm\gf] ;l~rt
d'gfkmfnfO{ ;f]xL pBf]usf] Ifdtf lj:tf/sf] nflu ;]o/df k"FhLs/0f u/]sf]
cj:yfdf To:tf] k"FhLs/0fdf nfef+z ljt/0f :j¿k nfUg] nfef+z jf s/df ztk|
ltzt 5'6 x'g]5 .
!(_ krf; s/f]8 ?k}ofF jf ;f]eGbf a9L r'Qmf k"FhL ePsf] k|fOe]6 sDkgL,
klAns sDkgLsf] ¿kdf kl/0ft eO{ * sf/f]af/ ;~rfng u/]df klAns
sDkgLdf kl/0ft ePsf] ldltb]lv tLg jif{;Dd nfUg] s/df !) % 5'6 x'g]5 . t/
sDkgL P]g, @)^# sf] bkmf !@ adf]lhd klAns sDkgLsf] ?kdf ;+:yfkgf
x'g'kg{] sDkgLn] o:tf] ;'ljwf kfpg] 5}g .
@)_ :jb]zL lrof pTkfbg / k|zf]wg ug{] pBf]u, b'whGo kbfy{sf] sf/f]af/
ug{] 8]/L pBf]u / sk8f pTkfbg ug{] pBf]un] cfkm\gf] pTkfbg laqmL
u/L k|fKt u/]sf] cfodf nfUg] cfos/sf] %)% 5'6 x'g]5 .
@!_ ;fd'bflos ;+:yfaf6 ;~rfng ul/Psf :jf:Yo ;+:yfsf] s/of]Uo cfodf nfUg]
cfos/sf] @)% 5'6 x'g]5 .
@@_ n3' pBdnfO{ Joj;fo jf sf/f]af/ ;'? u/]sf] ldltn] & jif{;Dd nfUg] cfos/
k"0f{ ?kn] 5'6 x'g]5 . o:tf] n3' pBd dlxnf pBdLaf6 ;~rfng ePdf yk
tLgjif{ k"0f{ ?kdf cfos/ 5'6 x'g]5 .
@#_ s'g} cfo jif{df s'g} lgsfon] ;fj{hlgs k"j{fwf/ ;+/rgfsf] lgd{f0f
tyf ;~rfng u/L g]kfn ;/sf/nfO{ x:tfGt/0f ug{] h:tf cfof]hgfx¿ / ljB'T
u[x lgd{f0f, pTkfbg / k|;f/0f u/]df To:tf] lgsfonfO{ ;f] lgsfosf]
s/of]Uo cfodf nfUg] s/df @)% 5'6 x'g]5 .
@$_ cf}Bf]lus If]q jf cf}Bf]lus u|fddf :yfkgf jf :yfgfGt/0f
eO{ ;~rfngdf /x]sf] ljz]if pBf]unfO{ pTkfbg ;'? ePsf] ldltn] # jif{;Dd
nfUg] s/df %)% / To;kl5sf] % jif{;Dd @%% 5'6 x'g]5 .
@%_ :jb]zdf pTkfbg u/]sf] sRrf kbfy{ jf ;xfos sRrf kbfy{ ljz]if
pBf]unfO{ laqmL u/L k|fKt u/]sf] cfodf nfUg] s/df aL; k|ltzt 5'6 x'g]5
.
@^_ gjk|jt{gsf/L 1fg, ;f]r, l;k, k|ljlw, Jojxf/ / tl/sf k|of]u u/L jflif{s Ps
s/f]8;Dd sf/f]af/ ug{] ljefun] tf]s]sf] :6f6{ ck Joj;fonfO{ sf/f]af/ ;'?
u/]sf] ldltn] kfFr jif{;Dd nfUg] s/df ztk|ltzt 5'6 x'g]5 .
@&_ sf7df8f}+ pkTosfdf ;~rfngdf /x]sf] s'g} ljz]if pBf]u sf7df8f}+
pkTosf aflx/ :yfgfGt/0f eO{ ;~rfng ePdf To;/L :yfgfGt/0f eO{ ;~rfng
ePsf] ldltn] tLg jif{;Dd nfUg] s/df ztk|ltzt / To;kl5sf] b'O{ jif{;Dd
krf; k|ltzt 5'6 x'g]5 .
@*_ jftfj/0fdf k|ToIf c;/ kfg{] k|of]u eO;s]sf j:t' dfq sRrf kbfy{sf ?kdf k|
of]u u/L gofF j:t' pTkfbg ug{] pBf]unfO{ sf/f]af/ ;'? u/]sf] ldltn]
klxnf] tLg jif{;Dd nfUg] s/sf] krf; k|ltzt / To;kl5sf] b'O{ jif{ kRrL; k|
ltzt 5'6 x'g]5 .
@(_ :jf:Yo vf]k, clS;hg Uof; tyf :oflg6/L Kof8 pTkfbg ug{]
pBf]unfO{ pTkfbg ;'? ePsf] ldltn] tLg jif{;Dd nfUg] s/df ztk|ltzt /
To;kl5sf] b'O{ jif{;Dd krf; k|ltzt 5'6 x'g]5 .
#)_ s'g} JolQmn] o; bkmfadf]lhd a]Unfa]Un} s/ 5'6 ;'ljwf kfpg] sf/f]af/
u/]sf] /x]5 eg] To:tf] ;'ljwf lng cfosf] u0fgf ub{f 5'§f5'§} JolQmn] ;f]
cfo k|fKt u/]sf] ;/x dfgL cfo u0fgf ug{'kg{] 5 .
#!_ Pp6} cfosf] ;DaGwdf dfly pn\n]lvt PseGbf a9L 5'6 kfpg ;Sg] cj:yf
ePsf] JolQmn] cfkm"n] /f]h]sf] s'g} Pp6f 5'6 dfq kfpg]5 .
#@_ clt cljsl;t, cljsl;t / sd ljsl;t If]qx¿df ;~rflnt ljz]if pBf]u ;~rfng ug{ k|
of]u ePsf ;DklQx¿ ;fljsdf cGo JolQmn] ;f]xL lsl;dsf] pBf]u ;~rfng
ug{ k|of]u u/]sf] eP ;do ;Ldf (!) jif{) sf] u0fgf ub{f To;/L k|of]u ePsf]
cjlwnfO{ ;d]t u0fgf ug{'kg{] 5 .
##_ a'Fbf g+= & / * df h'g;'s} s'/f n]lvPsf] eP tfklg ;f]xL a'Fbfx¿df pln\
nlvt pBf]u jf Joj;fo ;~rfng ug{ k|of]u ePsf ;DklQ ;fljsdf cGo JolQmn]
;f]xL lsl;dsf] jf cGo lsl;dsf] pBf]u jf Joj;fo ;~rfng ug{ k|of]u u/]sf]
k'/fgf] ;DklQ eP ;f] pkbkmfx¿adf]lhdsf] ;'ljwf k|fKt x'g] 5}g .
#$_ k"j{fwf/ ;+/rgfsf] lgd{f0f tyf ;~rfng ug{sf nflu g]kfn ;/sf/ / s'g}
JolQmsf aLr s'g} ;Demf} ePdf ;f] ;Demf}tf ub{fsf avt sfod ePsf]
 s/;DaGwL o; P]gn] Joj:yf u/]sf] s/sf ;'ljwfx¿ To:tf] k"j{fwf/ lgd{f0f
tyf ;~rfng ug{] JolQmn] ;Demf}tf cjlwe/ To:tf] s/;DaGwL ;'ljwf
pkef]u ug{ Kfpg] 5 .
#%_ /fli6«o dxQ\jsf hnljB't cfof]hgf, cGt/{fli6«o ljdfg:yn, e"ldut
dfu{ tyf ;8sdfu{, /]ndfu{ h:tf k"j{fwf/ ljsf; cfof]hgf, l;d]G6 pBf]u, l:6n
pBf]u, s[lifdf cfwfl/t pBf]u, ko{6g ;]jf;Fu ;DalGwt pBf]u tyf
tLg ;oeGbf a9L g]kfnL gful/snfO{ /f]huf/L lbg] / krf; k|ltzteGbf
a9L :jb]zL sRrf kbfy{ pkof]u ug{] pTkfbgzLn pBf]u (r'/f]6, la8L,
l;uf/, vfg] ;'t{L, v}gL, u'6\sf, kfg d;nf, dlb/f lao/ pBf]u afx]s ) df lj.;+.
@)*) ;fn r}t d;fGt;Dd u/]sf] nufgLsf] cfo;|f]t vf]lhg] 5}g .
gf]6:
ljz]if pBf]uM
ljz]if pBf]u eGgfn] r'/f]6, la+8L, l;uf/, vfg] ;"lt{, v}gL, u'6\vf, kfgd;nf,
d'Vo sRrf kbfy{ ;"t{L{ ePsf] ;f]xL k|s[ltsf cGo pTkfbgx¿, dlb/f, lao/
tyf To:t} k|sf/sf j:t' pTkfbg ug{] pBf]uafx]s cf}Bf]lus Joj;fo P]g,
@)&^ sf] bkmf !& sf] pkbkmf @ df ju{Ls/0f ul/Psf pTkfbgd"ns, s[lif
tyf jg k}bfjf/df cfwfl/t pBf]u / vlgh pBf]unfO{ hgfpFb5 .
clt ljsl;t, cljsl;t / sd ljsl;t If]q" eGgfn] cf}Bf]lus Joj;fo P]g, @)&^ sf]
cg';"rL–!) df pNn]lvt If]q ;Demg'k5{ .
n3' pBdM
eGgfn] cf}Bf]lus Joj;fo P]g, @)&^ sf] bkmf !& sf] pkbkmf ! sf] v08
(s) df ju{Ls/0f ul/Psf] n3' pBd ;Demg'k5{ .