lgsfosf clws[t sd{rf/LnfO{ lhDd]jf/ jgfO{g] M s/ a'emfO{ ;Sg'

kg]{ ldlt;Dd s/ ga'emfpg] lgsfosf tTsfn jxfn /x]sf jf ^

dlxgf cl3;Dd jxfn /x]sf k|To]s clws[tx? ;+o'Qm jf 5'f5'}
?kdf ;f] s/ a'emfpg lhDd]jf/ x'g] x'Fbf To:tf clws[t sd{rf/L
af6 c;'n ug{ ;S5 . t/ ;f] clws[tsf] hfgsf/L ljgf jf lghn]
s/ bflvnf u/fpg cfkm\gf] tkm{af6 k|of; u/]sf] eP lghaf6
c;'n ul/+b}g .
k|fksaf6 c;"nL ug{ M s'g} s/bftfn] s/ bflvnf gu/]df lghsf]
lnlSj8]6/, k|fkssf ?kdf cbfnt jflx/af6 jf cbfntaf6 lgo'Qm
JolQm, jGwsL lnO{ ;DklQ sAhfdf /fVg] JolQm, d[ts JolQmsf
;DklQsf k|ToIf xsjfnf, k|zf;s jf bfdsfd ug]{ JolQm jf
c;Ifd k|fs[lts JolQmsf] sfd sf/jfxL ul/lbg] JolQmaf6 To:tf]
jSof}tf c;'n ul/G5 .
/sd a"emfpg" kg]{ JolQmaf6 s/ c;"n pk/ ug]{ M s/ a'emfO{;Sg'
kg]{ ldlt;Dd s/ ga'emfO{ jfFsL /fv]df cfGtl/s /fh:j sfof{no,
s/bftf ;]jf sfof{no jf 7"nf s/bftf sfof{noaf6 lgDg
adf]lhdsf s'g} klg e'QmfgLstf{af6 jSof}tf /fVg] JolQmsf]
jSof}tf c;'n ug{ ;S5
s/ jSof}tf /fVg] JolQmnfO{ /sd a'emfpg' kg]{ JolQm
s/ jSof}tf /fVg] JolQmsf nflu jf lghsf tkm{af6 b|Jo /fVg]
JolQm
s/ jSof}tf /fVg] JolQmnfO{ a'emfpg] u/L s'g} t]>f] JolQmsf
tkm{af6 b|Jo /fVg] JolQm
t]>f] kIfaf6 ;f] b|Jo s/ jSof}tf /fVg] JolQmnfO{ a'emfpg
clVtof/L kfPsf] JolQm
u}/ jfl;Gbf JolQmsf Ph]G6af6 s/ c;'n pk/ ug]{ M s/ jSof}tf
/fVg] u}/ jfl;Gbf JolQmn] s/ a'emfO{ ;Sg'kg]{ ldlt;Dd s/
ga'emfO{ jfFsL /fv]df To;/L s/ jSof}tf /fVg] JolQmsf] :jfldTjdf
/x]sf] s'g} klg ;DklQ cfkm\gf] sAhfdf /fVg s'g} JolQmnfO{ ;f]

;DklQsf] ahf/ d"No j/fj/sf] /sdaf6 jSof}tf s/ bflvnf ug{

cfGtl/s /fh:j sfof{no s/bftf ;]jf sfof{no jf 7"nf s/bftf
sfof{non] cfb]z lbg ;S5 .
jSof}tf /fVg] JolQmsf] ;DklQ dfly g]kfn ;/sf/sf] bfjL l;h{gf
ug]{ M s/ bflvnf ug'{kg]{ ldlt;Dd s/ bflvnf gu/]df cfGtl/s
/fh:j sfof{no jf s/bftf ;]jf sfof{no jf 7"nf s/bftf
sfof{noaf6 ;f] s/ jSof}tf /fVg] JolQmsf] ;DklQdf g]kfn ;/sf/
sf] bfjL l;h{gf ug{ ;S5 .
bfjL u/]sf] ;DklQsf] lnnfd ljqmL ug]{ M bfjL l;h{gf u/]sf]
;DklQ cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{no jf 7"nf
s/bftf sfof{non] lnnfd ljqmL u/L jSof}tf s/ c;'n pk/ ug{
;S5 .
pk/f]Qm tl/sfaf6 klg jSof}tf c;'n gePdf cfGtl/s /fh:j
sfof{no jf s/bftf ;]jf sfof{no jf 7"nf s/bftf sfof{non]
;DjlGwt lhNnf cbfntdf d'2f bfo/ ug{ ;S5 .
s/bftfn] ltg'{ a'emfpg' kg]{ cfos/ /sdsf] ;DjGwdf b]xfosf
s/bftfn] b]xfo cg';f/sf] cfosf] s/ b]xfo cg';f/sf] /fhZj
zLif{sdf bflvnf ug'{k5{ M
cf=a= @)^* . ^( b]vL nfu" ePsf] kl/jlt{t /fh:j zLif{s ;+s]t
-AofVof ;lxt_
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xfnsf] /fh:j
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Psnf}6L kmd{ cfodf nfUg] s/
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!.!.)#.%# !!!!# k"+hLut nfe 3/, hUuf, z]o/ cflb

s/ JolQmut ;DklQsf] laqmL, kf, xs
x:tfGt/0f nufot ljleGGf
lsl;dsf lgM;u{af6 ePsf]
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Psnf}6L kmd{nfO{ nfUg] s/
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@)%* adf]lhd tf]lsPsf]
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!.!.)#.!( !!!@$ cGo lgsfo Dffly plNnlvt pkzLif{s
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k/]sf afx]s cGo ;+:yfx?M
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;+:yf, 6i6, o'lg6 6i6,
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s/ lgsfo ;DklQsf] laqmL, kf, xs
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nfUg] s/

!.!.)#.%! !!!#! axfn s/

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nufgLsf]
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s/
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nfUg] s/
!.!.)#.() !!!#^ cGo cfos/ dfly plNnlvt zLif{s g+=
x?df gk/]sf cGo cfodf
nfUg] s/ o;df kb{5 .
!!@!! kfl/>ldsdf s'g} k|fs[lts JolQmn]
cfwfl/t
/f]huf/Laf6 k|fKt u/]sf]
;fdflhs
tnj, Hofnf, dhb'/L,
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cjsfz e'QmfgL, /f]huf/Lsf
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ofb ug'{ kg]{ s'/fx? M

Dofb yksf] Aoa:yf clwsf/ xf]O{g ;x'lnot dfq} xf], of] yk
x'g klg ;S5 gx'g klg ;S5 x]Ssf /fvf}+ .
tf]lsPsf] ;do leq} cfo ljj/0f k]z ug'{ / s/ bflvnf ug'{
s/bftfsf] sfg"gL bfloTj xf] .
s/bftfnfO{ cfkm\gf] sf/f]jf/sf] cfkm}+n] :jo+s/ lgwf{/0f ug]{
clwsf/ P]gn] lbPsf]n] Dofb leq} lgwf{l/t s/ /sd bflvnf
ug'{k5{ . o;f]ubf{ s'g} z'Ns Jofh ltg'{ kb}{g, s'g} s;'/
;hfosf] eflubf/ jGg' kb}{g .
8]=)! ljj/0f lbg] ;fgf s/bftfn] c;f]h d;fGt leq} cfo
ljj/0f / s/ bflvnf ug{ slxNo} glj;f}{+ .
8]=)# ljj/0f lbg] s/bftfn] cg'dflgt s/sf] ljj/0fsf] cfwf/
df s/ bflvnf ug]{ kf}if, r}q / c;f/ d;fGt ;w} ;Demf}+ .
TDS sf] /sd bflvnf ug]{n] dlxgf ;dfKt ePsf] @% lbg
leq ljj/0f / s/ bflvnf ug{ glj;f}{+ .
j]n}df s/ lt/L sfg"gL bfloTj k"/f u/f}+ .
gf]6 M o; ;DjGwL yk hfgsf/Lsf] nflu cfGtl/s /fh:j ljefu,
nflhDkf6, sf7df8f}+, cfGtl/s /fh:j sfof{nox?, s/bftf ;]jf
sfof{nox?sf ;fy} sf]if tyf n]vf lgoGqs sfof{nodf ;Dks{
ug{ jf ljefusf] j]j;fO{6 www.ird.gov.np df nu cg ug{ jf
ljefudf ;~rflnt Call Center sf] 6f]n lk|m g+= !^^))!$))))
df kmf]g ug{ cg'/f]w 5 .

cfGtl/s /fh:j ljefu

nflhDkf6, sf7df8f}+
kmf]g g+= )! $$ !% *)@, $$ !% *)#
www.ird.gov.np

IRD, Dec. 2013

g]kfn jflx/ hfg /f]s nufpg] M s/ bflvnf ug{ ;"rgf lb+bf

klg s/ bflvnf gug]{ JolQmnfO{ cfGtl/s /fh:j sfof{non]
s/ bflvnf ug{ ;"rgf lbPsf] ;do e'QmfgL ePsf] ldltb]lv &@
306f;Ddsf] nflu g]kfn ;/sf/sf] ;DjlGwt sfof{nonfO{ lnlvt
;"rgf lbO{ ;f] JolQmnfO{ b]zaf6 jflx/ hfgaf6 /f]Sg ;S5 .

cfGtl/s /fh:j ljefu

www.ird.gov.np

cfos/ P]g, @)%* sf] cfo ljj/0f

bflvnf, s/ /sdsf] eQmfgL / s/
c;nL Aoa:yf===
(Legal Provisions of Income Tax Act
on Return Filing and Tax Payment
Period and Recovery of the Tax with
Additional Charges and Penalty on
Late and Non Compliance)
k[i7e"dL
cfos/ P]g, @)%* n] s/of]Uo cfo ug]{ k|To]s s/bftfn] :yfoL
n]vf gDj/ -Permanent Account Number PAN _ lng],
sf/f]jf/sf] clen]v /fVg], cfo ljj/0f bflvnf ug]{ / s/ a'emfpg]
(Tax Payment) h:tf sfo{ clgjfo{ ?kdf kfngf ug'{kg]{
(Mandatory or Statutory) st{Jo jf bfloTjsf] ?kdf Joj:yf
u/]sf] 5 . ;f] cg';f/ s'g} klg Joj;fo z'? ug'{ k"j{ :yfoL n]vf
gDj/ k|fKt u/L dfq Aoa;fo ;+rfng ug'{kg]{, cfkm\gf] sf/f]jf/sf]
oyfy{ l:ylt lrq0f x'g]u/L tf]lsPsf] 9fFrfdf ljQLo ljj/0f
;lxtsf] cfo ljj/0f tf]lsPsf] 9fFrf / ;dod} k]z ug'{kg]{ /
sf/f]jf/ adf]lhdsf] d'gfkmfdf tf]lsP adf]lhdsf] s/ tf]lsPsf]
;do leq} /fh:jdf bflvnf ug'{kg]{ ;DjGwdf :ki6 Joj:yf ePsf]
5.
pk/f]Qm Joj:yfx? s/bftfn] ;doleq} kfngf ug'{kg]{ / kfngf
gu/]sf] cj:yfdf sfg"g pNn+3g u/]sf] 7x/L z'Ns, Jofh,
hl/jfgf nufot ;hfo ;d]tsf] eflubf/ x'g' kg]{ jf/] klg :ki6
Joj:yf ePsf] 5 .

-s_ cfo ljj/0f / cfos/ /sd bflvnf ug'{kg]{ ;DjGwL

Joj:yf

cfos/ P]gn] s/bftfnfO{ cfkm\gf] sf/f]jf/sf] s/ cfkm}+ lgwf{/0f

ug]{ :jo+ s/ lgwf{/0fsf] Joj:yf (Self Assessment) u/]sf] 5 .
s'g} klg s/bftfn] cfkm\gf] sf/f]jf/sf] oyfy{ clen]v /fvL cfo
jif{ ;dfKt ePkl5 sf/f]jf/ u/]sf] cfo jif{sf] cfo ljj/0f bflvnf
ug'{kg]{ / ;f]df ltg'{kg]{ s/ ;DjGwL ljifonfO{ clgjfo{ ljifosf]
?kdf Joj:yf u/]sf]n] tf]lsPsf] ;dofjwL leq} cfo ljj/0f /
s/ /sd bflvnf ug'{ k|To]s s/bftfsf] bfloTj x'G5 . cfos/
sfg'gdf cfo ljj/0fsf] 9f+rf k]z ug]{ ;do, cfos/ /sd bflvnf
ug]{ ;do, k]z ug'{kg]{ ljj/0fsf] 9fFrf, cfo ljj/0f bflvnf ug'{kg]{
ldlt / cfos/ /sd bflvnf ug'{kg]{ ldlt :ki6 ?kdf tf]lsPsf] 5
. tf]lsPsf] ldlt leq cfo ljj/0f / s/ /sd bflvnf gu/]df s/
/sdsf cltl/Qm ltg'{ a'emfpg' kg]{ z'Ns, Jofh, hl/jfgf nufot
ef]Ug' kg]{ s;'/ tyf ;hfosf] klg :ki6 Joj:yf ul/Psf] 5 .

of] cfo ljj/0fnfO{ k"jf{g'dflgt s/ ljj/0f

-!_ cfo ljj/0f bflvnf ug'{kg]{ ;DjGwL Joj:yf s] 5 <

-@=@_ 8]=)# kmf/fd -cfo ljj/0f kmf/fd, cfos/ 8]= )#)#)#

^$_ M
dfly a'bf gDa/ @=! df pNn]lvt ca:yf afx]ssf JolQmn]
8]=)# cfo ljj/0f kmf/fd e/L ;DjlGwt cfGtl/s /fh:j
sfof{no jf s/bftf ;]jf sfof{no jf 7"nf s/bftf sfof{nodf
k]z ug'{k5{ .
cfo ljj/0f cfo jif{ ;dfKt ePsf] # dlxgf cyf{t c;f]h
d;fGt leq bflvnf ug'{k5{ .
cfos/ P]g @)%* sf] bkmf (* adf]lhd cfo laa/0f
a'emfpg] Dofb yk ePsf] eP yk ePsf] cjlw leq bflvnf
ug'{k5{ .
gf]6 M t/ Dofb yk Ps} k6s jf k6s k6s u/L # dlxgf;Dd
x'g ;Sg] ePsf]n] ;j}nfO{ # dlxgfs} Dofb yk x'g] geO{
dgfl;j dflkms oyf]lrt Dofb dfq} yk x'g ;Sg] ePsf]n] yk
Dofb leq} ljj/0f bflvnf ug{ lj;{g' x'Fb}g .
cfo ljj/0f bflvnf ubf{ s/ of]Uo cfo cg';f/ nfUg] s/
/sd ;d]t bflvnf ug'{k5{ .
gf]6 M t/ Dofb yk Ps} k6s jf k6s k6s u/L # dlxgf;Dd
x'g ;Sg] ePsf]n] ;j}nfO{ # dlxgfs} Dofb yk x'g] geO{
dgfl;j dflkms oyf]lrt Dofb dfq} yk x'g ;Sg] ePsf]n] yk
Dofb leq} ljj/0f bflvnf ug{ lj;{g' x'Fb}g .
cfo ljj/0f bflvnf ubf{ s/ of]Uo cfo cg';f/ nfUg] s/
/sd ;d]t bflvnf ug'{k5{ .

cfos/ P]g, @)%* adf]lhd s/of]Uo cfosf] cfwf/df s/ nfUg]

ePsf]n] k|Tos] JolQms/bftfn] bkmf *! adf]lhd cfkm\gf]
sf/f]jf/ ;DjGwL n]vf /fVg' k5{ / cfkm\gf] Ps cfo jif{ ->fj0f
cfiff9_ sf] sf/f]jf/ ;d]l6Psf] cfo ljj/0f ljefuaf6 -cfGtl/s
/fh:j ljefu_ tf]lsPsf] cfo ljj/0f kmf/fd e/L bkmf (^
adf]lhd ;DjlGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf
sfof{no jf 7"nf s/bftf sfof{nodf P]gn] tf]s]sf] ;dofjlw leq}
bflvnf ug'{k5{ .

-@_ s'g s/bftfn] s:tf] cfo ljj/0f slxn] k]z ug'{ k5{ /
s/ /sd slxn] bflvnf ug'{k5{ <
b]xfosf s/bftfn] b]xfosf] 9f+rfsf] cfo ljj/0f / ltg'{ kg]{ s/ /
sd b]xfosf] ldltdf bflvnf ug'{ kb{5 M
-@=!_ 8]=)! kmf/fd -cg';"rL @ adf]lhdsf] kmf/fd, cfos/ 8]=)!
)#)#^$_M
g]kfndf >f]t ePsf] Aoa;foaf6 k|fKt cfo dfq ePsf],
cf}iflw pkrf/ afkt bkmf %! adf]lhd tyf clu|d s/
s6\6L afkt bkmf (# adf]lhd s/ ldnfg ug{ bfjL gu/]sf],
Aoa;foaf6 k|fKt cfo b'O{ nfv ?k}of / Aoa;fosf] sf/f]af/
aL; nfv ?k}of eGbf a9L gePsf] / ;f] AolStn] ;f] cfo
aif{df of] Aoa:yf nfu' x'g] u/L 5gf}6 u/]sf] ca:yfdf 8]=)!
cfo ljj/0f kmf/fd e/L ;DjlGwt cfGtl/s /fh:j sfof{no
jf s/bftf ;]jf sfof{nodf k]z ug'{k5{ .

Tax Return)

(Presumptive

klg elgG5 .

of] cfo ljj/0f rfn' jif{ ;dfKt ePsf] csf]{ cfo jif{sf] #

dlxgf leq -cyf{t\ c;f]h d;fGt_ leq k]z ug'{k5{ .

k"jf{g'dflgt s/ ltg]{ JolQmn] cfo ljj/0f ;fy s'g} yk
sfuhft ljj/0f k]z ug'{ kb}{g t/ sf/f]jf/ k'li6 ug]{
sfuhftx? cfkm";Fu ;'/lIft /fVg' k5{ .
b]xfocg';f/sf] :yfgdf sf/f]jf/ ug]{n] b]xfo cg';f/sf]
k"jf{g'dflgt s/ ltg'{k5{,
dxfgu/kflnsf jf pkdxfgu/kflnsf leq sf/f]jf/ ug]{n]
jflif{s ?=%))).
gu/kflnsf leq sf/f]jf/ ug]{n] jflif{s ?=@%)).
cGo If]qdf sf/f]jf/ ug]{n] jflif{s ?=!%)).

-@=@=!_ 8]=)^ kmf/fd -cg'dflgt s/sf] ljj/0f kmf/fd -cfos/

8]=)^)@)#^$_ M
8]=)# cfo ljj/0f k]z ug'{kg]{ s/bftfn] P]gsf] bkmf ($ cg';f/
rfn' cfo jif{d} ls:tfjGbL ?kdf -# ls:tfdf_ cg'dflgt s/
ltg'{kg]{ ePsf]n] rfn' cfo jif{sf] nflu klxnf] ls:tf bflvnf ug]{
ldlt leq cg'dflgt cfo laa/0f a'emfpg' k5{ / To;/L a'emfPsf]
cg'dflgt laa/0fsf] cfwf/df b]xfo cg';f/ s/ /sd bflvnf ug'{
kb{5 M
bflvnf ug{kg]{ ldlt
kf}if d;fGtsf]
cGTo;Dd
r}q d;fGtsf]
cGTo;Dd
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bflvnf ug{kg]{ /sd

cg'dflgt s/sf] $) k|ltzt /sd dWo]
ltg{ afFsL s/ /sd
cg'dflgt s/sf] &) k|ltzt /sd dWo]
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cg'dflgt s/sf] !)) k|ltzt /sd dWo]
ltg{ afFsL s/ /sd

ls:tfaGbLsf dfWod af6 bflvnf u/]sf] s/ /sd ;f] aif{df nfUg]

s/ af6 s66L ug{ kfO{G5 . cyf{t rfn' cf=a df lt/]sf] s/ -#
ls:tfsf] s/ /sd_ csf]{ cf=a= sf] c;f]h d;fGt leq- Dofb yk
ePsf] eP ;f] Dofb leq_ k]z ug]{ cfo laa/0fdf ltg'{ kg]{ s/ /
sd df ldnfg ug'{ k5{ .
-@=#_ cu|Ld s/ sLsf] ljj/0f (TDS) 8]=)^ ljj/0f -cfos/
kmf/fd 8]=)^)#)#^$_
P]gsf] bkmf (%-s_ adf]lhd cu|Ld s/ c;'n ug'{ kg]{ k|To]s
JolQmn] cu|Ld s/ ljj/0f / s/ /sd ljefun] tf]s]sf] tl/sf
/ 9fFrfdf s/bftf ;]jf sfof{no, cfGtl/s /fh:j sfof{no jf
7"nf s/bftf sfof{nodf bflvnf ug'{k5{ .
pQm cu|Ld s/ sLsf] ljj/0f / s/ /sd k|To]s dlxgf
;dfKt ePsf] @% lbg leq bflvnf ug'{k5{ .

-#_ Dofb leq ljj/0f tyf s/ bflvnf gubf{ s] sf/jfxL x'G5

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P]gn] tf]s]sf] Dofb leq cfo ljj/0f / s/ bflvnf gu/]df b]xfo
cg';f/sf] z'Ns, Jofh ltg'{kg]{ / b08 ;hfo ef]Ug'kg]{ x'G5 .
z'Ns tyf Jofh

sf/jfxL
ljj/0f
xg] bkmf
!!&-!_ bkmf ($ cg';f/
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ls:tf_ s/ ltg'{kg]{
JolQmn] bkmf (%!_ adf]lhdsf]
cg'dflgt s/
ljj/0f k]z gu/]df
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-v_
adf]lhdsf] cu|Ld
s/ sL (TDS)
sf] ljj/0f k|To]
s dlxgf ;dfKt
ePsf] @% lbg leq
bflvnf gu/]df
!!&-!_ bkmf (^-!_
-u_
adf]lhdsf] cfo
ljj/0f bflvnf
gu/]df .

!!&-!_3 s/ 5'6 k|fKt

;+:yfn] tf]lsPsf]
Dofb leq laQLo
laa/0f bflvnf
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!!&-@_ bkmf *! adf]lhd
/fVg' kg]{ sfuhft
g/fv]df

ltg{kg]{ zNs tyf Aofh zNs jf

/sd
Aofh
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!!&-#_

!!*

k|To]s dlxgf /
z'Ns
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aflif{s 8]9 -!=%_
k|ltztsf b/n] .

8]=! kmf/d eg]{sf]

z'Ns
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jif{sf b/ dWo] j9L
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x'g] /sd

!!(

bkmf ()-!_ adf]lhd

cu|Ld s/sf] ljj/0f
bflvn gu/]df
bkmf ($ adf]lhd
ls:tfjGbL bflvnf
ug]{n] sd cyf{t\ !)
k|ltzt eGbf j9L
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s/ a'emfPdf .
ltg'{kg]{ s/ bflvnf
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adf]lhdsf] Dofb yk
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5'6 x'Fb}g ._

cu|Ld s/ sL ug'{kg]{
/sdsf] jflif{s !=%%
/sd
jflif{s !%%

jflif{s !%%

z'Ns

Bkmf
Jofh

ljj/0f bflvnf u/]df,

!@)

lgwf{l/t ;do;Dd s/
bflvnf gu/]df

!@$

hfgfhfgL jf nfk/jfxL
;fy ljefudf s'g} em'7f jf
e|dk"0f{ hfgsf/L jf ljj/0f
lbPdf
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lj/f]w ug]{, cg'lrt k|efj
kfg]{ / bkmf *# sf] ;"rgf
adf]lhd gu/]df
!@%-@_M !@%-!_
adf]lhdsf] sfo{ ug]{ pBf]u
(Planning) u/]df

Jofh

z'Ns

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z'Ns

36L x'g] s/ /sdsf]

!))%

z'Ns

hfgL hfgL jf nfk/ z'Ns

jfxL u/L unt ;Nnfx
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JolQmnfO{ sd
lt/]sf] s/sf] zt
k|ltzt

s;/

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!!(-s_ P]g lgodx?sf]

?=% xhf/ b]lv #)
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z'Ns
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s;/ tyf ;hfo

!@^-!_ clVtof/ k|fKt ePsf]

JolQmn] bkmf *$ pNn+3g
ug]{ s;'/ u/]df
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cGo s'g} /sd p7fPdf
jf p7fpg k|oTg u/]df
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s;'/ ug]{ JolQmnfO{ hfgL
hfgL d2t ug]{ dltof/
nfO{, o:tf] dltof/ ;/
sf/L sd{rf/L ePdf
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gu/]df

b08 ;hfo
?=% xhf/ b]lv #) xhf/
;Dd hl/jfgf jf ! b]lv #
dlxgf;Dd s}b jf b'j} ;hfo
x'G5 .
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^) xhf/;Dd hl/jfgf jf ^
dlxgfb]lv @ jif{;Dd s}b jf
b'j} ;hfo x'G5 .
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hl/jfgf jf ! b]lv #
dlxgf;Dd s}b jf b'j} ;hfo
x'G5 .
!@%-!_ adf]lhdsf] ;hfosf]
cfwf ;hfo x'G5 .

?= *) xhf/;Dd hl/jfgf
jf ! jif{;Dd s}b jf b'j}
;hfo x'g ;S5 .
?=*) xhf/ b]lv @ nfv
$) xhf/;Dd hl/jfgf, !
jif{ b]lv # jif{;Dd s}b jf
b'j} ;hfo x'g ;S5 .
s;'/bf/nfO{ x'g] ;hfosf]
cfwf ;hfo x'G5 .
s;'/bf/nfO{ x'g] ;hfo
j/fj/ ;hfo x'G5
?=% xhf/b]lv #)
xhf/;Dd hl/jfgf x'G5 .

-$_ jSof}tf s/ c;nL ;DjGwL s] Joj:yf 5 <

P]gn] tf]s]sf] Dofb leq s/bftfn] s/ /sd bflvnf gu/]df To:tf]
s/ /sd jSof}tfdf kl/0ft x'G5 . o:tf] jSof}tf /sd lgDgfg';f/
sf] sf/jfxL u/L cfGtl/s /fh:j sfof{no, s/bftf ;]jf sfof{no
jf 7"nf s/bftf sfof{noaf6 sfg"g adf]lhd c;'n pk/ ub{5' M