btf{ / btf{ vf/]hL

!= s] Jofj;flos sf/f]jf/ ug]{ ;a}n] VAT df btf{ ug'{ kb{5 < s s;n] kb{5 <
;a}n] kb}{g . y|];xf]N8eGbf a9Lsf] s/ -VAT_ nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug]{
JolQmn] btf{ ug'{ kb{5.
@= Threshold eg]sf] s] xf] <
lglZrt /sd;Ddsf] jflif{s sf/f]af/ ug]{ ;fgf Joj;foLn] btf{ ug'{ gkg]{ u/L sfg"gn]
tf]s] adf]lhdsf] sf/f]af/ c+s .
#= Threshold xfn slt tf]lsPsf] 5 <
ljut afx| dlxgfdf j:t's]f sf/f]af/sf] xsdf jflif{s krf; nfv ?k}of,j:t' tyf ;]jf
ldl>t sf/f]af/ / ;]jfsf] xsdf ?= aL; nfveGbf a9Lsf] s/of]Uo sf/f]af/ ug]{
JolQmnfO{ clgjfo{ btf{ ug]{ Joj:yf 5 eg] csf]{lt/ Joj;flos k|of]hgsf] nflu Ps
k6sdf bz xhf/ ?k}of+eGbf a9Lsf] s/of]Uo j:t' jf ;]jf k}7f/L u/]df clgjfo{ btf{ x'g'
kg]{ Joj:yf /x]sf] 5 .
$= Threshold sf] lgwf{/0f s;/L ug{'kb{5 <
;fdfGotof vl/b jf laqmL c+ssf cfwf/df ul/G5 t/ slxn]sfFxL proxy criteria sf
cfwf/df klg ug]{ ul/G5 . pbfx/0fsf nflu xfn ePsf] Joj:yf cg'?k s'g} JolQmn]
jflif{s bz nfv ?k}of+eGbf a9L /sdsf] s'g} a}+saf6 Joj;flos C0f k|fKt u/]df To:tf]
JolQm clgjfo{ ?kdf btf{ x'g' kb{5 .
%= clgjfo{ btf{ eg]sf] s] xf] <
s'g} s/of]Uo sf/f]jf/df ;+nUg x'g rfxg] JolQmn] sf/f]jf/ z'? x'g'eGbf cufj} jf ljut
!@ dlxgfdf tf]lsP adf]lhdsf] y|];xf]N8 eGbf a9L sf/f]jf/ ePsf] jf cfufdL # dlxgfdf
x'g] cg'dflgt sf/f]af/sf] cfwf/df y|];xf]N8 eGbf a9L sf/f]af/ x'g] ePdf To:tf] JolQm
clgjfo{ ?kdf btf{ x'g' kb{5 .
ljut afx| dlxgfdf j:t'sf] sf/f]af/sf] xsdf jflif{s krf; nfv ?k}of+, j:t' tyf ;]jf
ldl>t sf/f]af/ / ;]jfsf] xsdf ?= aL; nfveGbf a9Lsf] s/of]Uo sf/f]af/ ug]{ JolQm,===
Joj;flos k|of]hgsf] nflu Ps k6sdf ?= bz xhf/ ?k}of+eGbf a9Lsf] s/of]Uo j:t' jf
;]jf k}7f/L u/]df clgjfo{ btf{ x'g' kg]{ Joj:yf /x]sf] 5 .
s'g} JolQmn] jflif{s bz nfv ?k}of+eGbf a9L /sdsf] s'g}+ a}+saf6 Joj;flos C0f k|fKt
u/]df To:tf] JolQm clgjfo{ ?kdf btf{ x'g' kb{5 .
^= ;fgf Joj;foLn] VAT df btf{ x'g' k5{, kb}{g <
ljut afx| dlxgfsf] j:t'sf] sf/f]af/sf] xsdf jflif{s krf; nfv ?k}of+;Dd tyf j:t' tyf ;]jf
ldl>t sf/f]af/ / ;]jfsf] xsdf ?= aL; nfv;Ddsf] s/of]Uo sf/f]af/ ug]{ JolQmn] btf{ ug'{ kb}{g .
&= s–s;n] VAT df btf{ ug'{ kb{5 <
;fdfGotof ljut !@ dlxgfdf j:t'sf] xsdf ?= krf; nfv, j:t' tyf ;]jf ldl>t
sf/f]af/ / ;]jfsf] xsdf ?= aL; nfveGbf a9Lsf] d"=c= s/ nfUg] j:t' jf ;]jfsf]
sf/f]af/df ;+nUg JolQmn] btf{ x'g' kb{5 .
*= s] :yfoL n]vf gDa/ (PAN) sf nflu btf{ ubf{ VAT klg btf{ ug'{ kb{5 <
kb}{g . cfufdL # dlxgfdf x'g] cg'dflgt sf/f]af/sf] cfwf/df jf ljut !@ dlxgfdf j:t'sf]
xsdf ?=krf; nfv, j:t' tyf ;]jf ldl>t sf/f]af/ / ;]jfsf] xsdf ?= aL; nfveGbf
a9Lsf] d"=c= s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/df ;+nUg JolQmn] btf{ x'g' kb{5 .
(= VAT btf{ k|df0fkq sxfFaf6 k|fKt ug{ ;lsG5 <
glhssf cfGtl/s /fh:j sfof{nox? tyf s/bftf ;]jf sfof{nox?af6 .
!)= VAT btf{ ug{ s] s] sfuhft rflxG5 <
:yfoL n]vf gDa/ (PAN) lnO{ ;s]sf] 5 eg] b/vf:t dfq .
:yfoL n]vf gDa/ (PAN) k|fKt u/]sf] 5}g eg]
 b/vf:t -lgodfjnLsf] cg';"rL !_
 t:jL/ @ k|lt -JolQmut kmd{ eP_
 Joj;fo btf{ k|df0fkq
 gful/stfsf] k|lt -k|f=ln=÷lgsfo eP ;+rfnsx?sf], ,;fem]bf/L eP ;a}
;fem]bf/x?sf] .
 Joj;fo ug]{ :ynsf] gS;f
 cfkm\gf] 3/df eP hUufwgL k"hf{, csf{sf] 3/df eP 3/wgL;+u u/]sf] 3/
axfn ;Demf}tfkq .
 sDkgLsf] xsdf k|aGwkq÷lgodfjnL
 sDkgLsf] clwsf/gfdf (Power of Attorney)
!!= Joj;fo btf{ k|df0fkq eg]sf] sxfF btf{ u/]sf] k|df0fkq xf] <
 pBf]usf] xsdf pBf]u ljefu jf 3/]n' tyf ;fgf pBf]u ljefu
 sDkgLsf] xsdf sDkgL /lhi6«f/sf] sfof{no
 jfl0fHo Jofkf/sf] xsdf jfl0fHo ljefu
  ;]jf k|bfossf] xsdf lgodg ug]{ lgsfoaf6 k|fKt cg'dltkq, h:t}M rf6{8{
PsfpG6]G6 ;+:yf, g]kfn d]l8sn sfplG;n, g]kfn af/ P;f]l;o;g cflb_
 ;fgf Joj;foLsf] xsdf :yfgLo lgsfodf btf{ ePsf] k|df0fkq
!@= ;+o'Qm pkqmd (Joint Venture) btf{ ug{ s] s] sfuhft rflxG5 <
 b'O{ kIf jf ax'kIfaLrsf] ;Demf}tf ,
 b'O{ kIf jf ax'kIfsf] :yfoL n]vf gDa/ k|df0fkq
 b'O{ kIf jf ax'kIfsf] s/r'Qmf k|df0fkq
!#= ;+o'Qm pkqmd (Joint Venture) btf{ ubf{ h'g;'s} sfof{nodf btf{ ug{ ;lsG5<
b'O{ jf b'O{eGbf a9L JolQm ldn]/ ;+o'Qm pkqmd v8f u/]sf]df To:tf JolQmx? btf{ /x]sf]
sfof{nodWo] s'g} Ps sfof{nodf dfq btf{ x'g ;Sb5 . h:t}M s eGg] JolQm / v eGg]
JolQm qmdzM cfGtl/s /fh:j sfof{no, w/fg / lj/f6gu/df btf{ /x]5g\ eg] To:tf
JolQmsf] JV btf{ w/fg jf lj/f6gu/dWo] s'g} Ps sfof{nodf dfq ug{ ;lsG5 c?
sfof{nodf btf{ ug{ ;ls+b}g .
!$= ;+o'Qm pkqmd (Joint Venture) Ps k6s btf{ ePkl5 slxn];Dd sfod /xG5<
h'g sfdsf nflu JV v8f ul/Psf] xf], ;f] sfo{ ;dfKt eP;Ddsf nflu / ;f] sfdsf
nflu dfq btf{ sfod /xG5 . To;kl5 To; JV sf] btf{ vf/]hL ug'{ kb{5 .
!%= Ps k6s btf{ ePsf] ;+o'Qm pkqmd (Joint Venture) n] hlt klg sfd ug{ kfO{G5<
;+o'Qm pkqmd (Joint Venture) v8f ubf{ h'g sfdsf nflu v8f ul/Psf] xf], ;f] sfo{
afx]s cGo sfdsf nflu 5'§} JV v8f u/L btf{ ug'{ k5{ .
!^= ;+o'Qm pkqmd (Joint Venture) sf] btf{ vf/]hL slxn] ug]{<
;+o'Qm pkqmd (Joint Venture) btf{ ubf{ s'g} lglZrt sfd / cjlwsf] nflu v8f u/L
btf{ u/]sf]df ;Demf}tfdf tf]lsPsf] sfd / cjlw ;dfKt ePkl5 btf{ vf/]h u/fpg' kb{5 .
!&= ;+o'Qm pkqmd (Joint Venture) sf] af+ls s/ bfloTjsf] ;DaGwdf s] Joj:yf /x]sf] 5<
cfkm" ;+nUg /x]sf] ;+o'Qm pkqmd (Joint Venture) sf] af+ls s/ bfloTj e'QmfgL ug]{
k|of]hgsf] nflu ;fem]bf/x? ;+o'Qm jf 5'§f5'§} ?kdf lhDd]jf/ x'g] Joj:yf /x]sf] 5 .
!*= VAT df btf{ ug{ slt b:t'/ ltg'{ k5{ <
b:t'/ ltg' kb}{g .
!(= VAT btf{ ug{ Joj;fosf] d'Vo JolSt :jo+ sfof{nodf pkl:yt x'g' kb{5 <
:jo+ pkl:yt x'g' k5{ .
@)= d s/ 5'6 / s/ nfUg] b'j} sf/f]jf/ u5'{, s] d}n] VAT df btf{ x'g' kb{5 <
y|];xf]N8 eGbf a9Lsf] s/ -VAT_ nfUg] j:t' tyf ;]jfsf] sf/f]af/ ug]{n] btf{ ug'{ kb{5 .
@!= s] ;fdflhs ;+3 ;+:yf, NGO,INGO n] klg VAT df btf{ ug'{ kb{5 <
y|];xf]N8 eGbf a9Lsf] s/ -VAT_ nfUg] j:t' tyf ;]jfsf] sf/f]af/ ug]{ ;fdflhs ;+3
;+:yf, NGO,INGO n] klg btf{ ug'{ kb{5 .
@@= d csf]{ ;x/df sf/f]jf/sf] zfvf :yfkgf ug{ rfxG5' < s] d}n] 5'§} VAT btf{ ug'{ kb{5 <
kb}{g . Pp6} btf{sf] k|df0fkqaf6 hlt klg zfvf vf]nL sf/f]af/ ug{ ;lsG5 .
@#= d csf]{ ;x/df sf/f]jf/sf] zfvf :yfkgf ug{ rfxG5' < d}n] s] ug'{ kb{5 <
tkfO{+n] sf/f]af/ btf{ u/]sf] lgsfoaf6 zfvf yksf] sfuhftsf cfwf/df axfn ;Demf}tf
;d]t ;+nUg u/L btf{ ePsf] sfof{nodf b/vf:t lbg ;Sg'x'G5 .
@$= d clxn]s} kmd{af6 yk sf/f]jf/ ug{ rfxG5' < s] d}n] csf]{ VAT btf{ g+= lng' kb{5 <
kb}{g . tkfO{+n] sf/f]af/ btf{ u/]sf] lgsfoaf6 sf/f]af/ yk]sf] sfuhftsf cfwf/df lgj]bg
lbO{ klxn]s} btf{ g+= k|of]u ug{ ;Sg'x'G5 .
@%= d Ps xKtfsf nflu d]nf cfof]hgf ug{ rfxG5' < s] d}n] VAT btf{ x'g'k5{ <
clgjfo{ btf{sf nflu of]Uo x'g'x'G5 eg] btf{ ug'{k5{ . c:yfoL ?kdf cfof]hgf ug]{ k|bz{gL,
d]nf tyf cGo o:t} sf/f]af/sf] xsdf sf/f]af/ z'? x'g'eGbf cufj} cfof]hs tyf ;f]
cfof]hgfdf s/ nfUg] j:t' jf ;]jfsf] sf/f]af/ ug]{ d"No clej[l4 s/df btf{ ePsf
Joj;foL æ! tf]lsP adf]lhdÆ d"No clej[l4 s/df æ@ c:yfoL ?kdfÆ btf{ x'g' kg]{5 . o;/L
btf{ x'g]sf] xsdf s/ clws[tn] ;'/If0f jfkt w/f}6L dfUg' kg]{5 .
@^= VAT btf{sf] nflu cfj]bg slxn] lbg'k5{ <
s'g} sf/f]af/df ;+nUg x'g rfxg] JolQmn] sf/f]af/ z'? x'g'eGbf cl3 sf/f]af/ btf{sf] nflu
tf]lsPsf] 9fFrfdf s/ clws[t ;dIf b/vf:t lbg' kg]{5 . s'g} JolQmsf] jflif{s sf/f]af/
Threshold gf£g ;Sg] cg'dfg ug{ ;Sg] cj:yf ePdf ;f] v'nfO{ btf{ ug{sf] nflu
b/vf:t lbg' kg]{5 . cg'dfg ug{ ;lsg] cj:yf ge}] sf/f]af/sf] /sd Threshold gf£g
uPdf To;/L gf3]sf] ldltn] tL; lbgleq b/vf:t lbg' kg]{5 .
@&= d VAT df btf{ eO{ sf/f]af/ ul//x]sf] 5', d]/f] 5f]/fsf] gfddf ;fgf] sf/f]af/ ug{ csf]{
kmd{ btf{ u/L PAN dfq lnO{ ;f]xL k;naf6 sf/f]af/ ug{ rfxG5', o;f] ug{ ldN5 ls ldNb}g <
ldNb}g . 5f]/fsf] sf/f]af/ :jtGq x}l;ot - o; cj:yfdf csf]{ 5'§} 7fFpdf _ x'g] ePdf dfq
ldN5 .
@*= VAT btf{ gu/]df s] x'G5 < slt hl/jfgf nfU5 <
s/ nfUg] d"Nosf] !# k|ltztn] x'g] d"=c=s/ / k|To]s s/ cjlwsf] lgldQ bz xhf/ ?k}ofF
hl/jfgf nfU5 . .
@(= ;/sf/L sfof{no;Fu sf/f]af/ ug{ VAT btf{ ug'{ kb{5 <
;/sf/L sfof{non] ?= % xhf/eGbf a9Lsf] vl/b ubf{ jf jflif{s aL; nfv ?k}of+eGbf a9Lsf]
7]Ssfk6[f lb+bf jf jflif{s Ps nfv ?k}ofeGbf a9Lsf] k/fdz{ ;]jf ln+bf btf{ ePsf] JolQm;+u
dfq lbg' lng' kg]{ Joj:yf /x]sf] x'Fbf ;f] cg';f/ sf/f]af/ ug{ btf{ ug'{ kb{5 .
#)= slt /sd eGbf a9Lsf] cfoft÷k}7f/L ug{ VAT btf{ ug'{ kb{5 <
Ps k6sdf ?=!),))) eGbf a9Lsf] s/of]Uo j:t' k}7f/L ubf{ VAT btf{ ug'{ kb{5 .
#!= :j]lR5s btf{ eg]sf] s] xf] <
y|];xf]N8 eGbf sdsf] s/ -VAT_ nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug]{ JolQmn] klg :j]R5fn]
btf{ ug]{ k|lqmof .
#@= :j]lR5s btf{ ubf{ s] kmfObf x'G5 <
 ;/sf/L sfof{no;Fu sf/f]af/ ug{ kfO{G5 .
 btf{jfn s/bftfn] s/ aLhs vf]Hg] x'Fbf btf{jfn;Fu sf/f]af/ lj:tf/ x'G5 .
 cfkm"n] vl/b ubf{ lt/]sf] s/ -VAT_ s§L bfaL ug{ ldN5 .

##= s'g s'g cj:yfdf VAT sf] btf{ vf/]h ug{ kfOG5 <
btf{ vf/]hL ug{ ;Sg] cj:yfx? b]xfo jdf]lhd 5g M
 ;+ul7t ;+:yf eP To:tf] ;+ul7t ;+:yf jGb, ljqmL jf x:tfGt/0f ePdf jf
cGo s'g} lsl;daf6 To:tf] ;+ul7t ;+:yfsf] cl:tTj sfod g/x]df .
 JolQmut :jfldTj eP To:tf] :jfldTj ePsf] JolQmsf] d[To' ePdf,
 ;fem]bf/L ;+:yf eP To:tf] ;fem]bf/L ;+:yf lj36g ePdf jf ;fem]bf/sf]
d'To" ePdf,
 btf{ ePsf JolQn] s/ nfUg] sf/f]af/ ug{ 5f8]df,
 nuftf/ afx| dlxgf;Dd z"Go ljj/0f lbg] jf ljj/0f g} glbO{ a;]sf
s/bftf ePdf,
 ljut afx| dlxgfdf y|];f]N8eGbf 3l6sf] sf/f]af/ ePdf ,
 e"njz btf{ ePsf]df .
#$= btf{ vf/]h ug{ s] s] sfuh rflxG5 <
btf{ vf/]hLsf] b/vf:t / Jofkf/ aGb cj:yfdf eg'{ kg]{ s/ ljj/0f - cg';"rL –!! _ .
b/vf:t lbO ;s]kl5 s/ kl/If0fsf nflu cfjZos sfuhftx? .
#%= btf{ vf/]hLsf] k|lj|mof s] xf] <
btf{ vf/]hLsf] lgj]bg / Jofkf/ aGb cj:yfdf eg'{ kg]{ s/ ljj/0f - cg';"rL –!! _ e/]/
sfof{nodf a'emfPkl5 !% lbg leq s/bftfn] n]vf k/LIf0fsf] nflu cfk\mgf] sfuhftx? k]z
ug'{kg]{5 . sfof{noaf6 s/ kl/If0f u/L kl/If0f af6 s'g} yk bfloTj l;h{gf eP ;f] / k'/fgf]
s'g} s/ aSof}tf eP ;f] ;d]t c;"n u/L btf{ vf/]h u/L lbg]5 . sfof{non] tLg dlxgf leq
btf{ vf/]hL u/L jf btf{ vf/]hL gx'g] eP ;f] sf] hfgsf/L s/bftfnfO{ lbg' kg]{5 .
#^= d :j]R5fn] VAT btf{ ePsf] x'F / ;fgf] Joj;fo ePsf]df s] d :j]R5fn] g} btf{ vf/]h
ug{ kfpF5' <
:j]R5fn] cfˆgf] sf/f]af/ btf{ u/fPsf] ;fgf] sf/f]af/ ug{] Joj;foLn] sf/f]af/ btf{ u/fPsf]
ldltn] Psjif{ k'/f geP;Dd :j]R5fn] cfkm\gf] sf/f]af/ btf{ vf/]hL ug{ kfpFb}g . btf{
ePsf] Ps jif{kl5 lgj]bg lbO{ btf{ vf/]hL u/fpg ;Sg]5 .
#&= d cfkm\gf] Joj;fo 5f]8L cjsfz k|fKt hLjg ljtfpg sf/f]jf/ 5f]/fnfO{ x:tfGt/0f ug{
rfxG5', s] d}n] d]/f btf{ gDa/ d]/f] 5f]/fnfO{ lbg ldN5 < d}n] s] ug'{ kb{5 <
tkfOsf] Joj;fo Psnf}6L xf] eg] cfkm\gf] btf{ gDa/ 5f]/fnfO{ lbg ldNb}g, tkfO{+n]
5f]/fnfO{ sf/f]af/ x:tfGt/0f u/L cfkm\gf] btf{ vf/]h ug'{ kb{5 . 5f]/fn] gofF gDa/ lnO{
sf/f]af/ ug'{ kb{5 .
#*= d cfkm\gf] sf/f]af/ csf]{ JolStnfO{ laj|mL ug{ rfxG5', s] d}n] d]/f btf{ gDa/ ;f]
JolQmnfO{ lbg ldN5 < d}n] s] ug'{ kb{5 <
tkfOsf] Joj;fo Psnf}6L xf] eg] cfkm\gf] btf{ gDa/ csf]{ JolStnfO{ lbg ldNb}g,
tkfO{+n] csf]{ JolStnfO{ sf/f]af/ laqmL u/L cfkm\gf] btf{ vf/]h ug'{kb{5 . csf]{ JolStn]
gofF gDa/ lnO{ sf/f]af/ ug'{ kb{5 . s'g} sf/f]af/ jf Joj;fo laqmL jf aGb ePdf To;/L
aGb jf laqmLsf] cj:yfdf df}Hbftdf /x]sf] j:t' k"+lhut ;fdfg ;d]t ahf/ d"Nodf
laqmL ePsf] dfgL k|rlnt b/ cg';f/ nfUg] s/ a'emfpg' kg{] x'G5 .
#(= Ps, 8]9 jif{b]lv sf/f]af/ gePsf]n] d}n] z"Go ljj/0f a'emfpb}+ cfPsf] 5', s] d}n] btf{
vf/]h ug{ kfpF5' <
kfpg'x'G5 . nuftf/ Ps jif{] z"Go ljj/0f a'emfpb}+ cfPsf s/bftfn]] btf{ vf/]h ug{sf
nflu cfj]bg lbg kfO{G5 .
$)= d cfkm\gf] sf/f]jf/ btf{ vf/]h ug{ rfxG5', d}n] klxn] s/s§L lnO{ ;s]sf] ;fdfgnfO{ s]
ug'{ kb{5 <
btf{ vf/]hLsf] cj:yfdf df}Hbftdf /x]sf j:t' laqmL ePsf] dfgL s/ c;"n ug'{k5{ .
$!= d clxn] Psnf}6L Joj;fo ;+rfng ul//x]sf] 5', ;f] nfO{ sDkgL - k|f=ln=_ df kl/0ft ug{
rfxG5' < s] d}n] clxn]s} btf{ gDa/ k|of]u ug{ ldN5 < d}n] s] ug'{ kb{5 <
ldNb}g . tkfO{+n] Psnf}6L Joj;fo btf{ gDa/ vf/]hLsf] k|lqmofdf nuL sDkgL - k|f=ln=_
sf nflu gofF btf{ ug'{ kb{5 .
$@= d}n] btf{ vf/]hLsf nflu lgj]bg cf=/f=sf= df btf{ u/fO btf{ vf/]hLsf] cj:yfdf eg'{kg]{
s/ ljj/0f -cg';"rL –!!_ e/L a'emfO ;s]sf] 5',s] d}n] d]/f] btf{ vf/]h ePsf] dfGg ldN5 <
sfof{non] btf{ vf/]h ePsf] hfgsf/L glbP;Dd btf{ vf/]h ePsf] dfGg ldNb}g . btf{
vf/]hLsf] lgj]bg lbPsf] !% lbgleq cfkmgf] sf/f]jf/sf] n]vf k/LIf0fsf] nflu sfuhftx?
k]z ug'[{ kb{5 .
$#= d}n] btf{ vf/]hLsf] nflu lgj]bg lbO{ ;s]sf] 5', t/ sfof{non] btf{ vf/] h ePsf] hfgsf/L
dnfO{ lbPsf] 5}g < o:tf] cj:yfdf s] x'G5 <
tkfO{+n] btf{ vf/]hLsf] cj:yfdf eg'{ kg]{ s/ ljj/0f -cg';"rL –!!_ e/L a'emfO ;Sg'
ePsf] 5 eg] ljj/0f a'emfO /xg' kb}{g . t/ sfof{non] btf{ vf/]h ePsf] hfgsf/L
glbP;Dd btf{ vf/]h ePsf] dfGg ldNb}g .
$$= d}n] VAT btf{ vf/]h ul/ ;s]sf] 5', ca km]l/ d ;f]xL Joj;fo ug{ rfxG5', d}n] s] ug'{
kb{5 <
tkfO{+n] VAT dfq btf{ vf/]h ug'{ ePsf] xf] eg] VAT btf{sf nflu lgj]bg lbg'kb{5 .
t/ :yfoL n]vf gDa/ -PAN_ klg :yug u/fpg' ePsf] 5 eg] k'/fgf] :yfoL n]vf gDa/
-PAN_ /fvL btf{sf nflu ;a} k|lqmof k'/f ug'{ kb{5 .
$%= d}n] cf=/f=sf=lj/f6gu/af6 :yfoL n]vf gDa/ -PAN_ klg :yug u/fO{ VAT btf{ vf/]h
ul/ ;s]sf] 5', ca km]l/ d ;f]xL Joj;fo cf=/f=sf=kf]v/fsf] sfo{If]qaf6 ug{ rfxG5', ca
d}n] sxfF ;Dks{ ug'{kb{5, s] ug'{ kb{5 <
tkfO{+n] cf=/f=sf=kf]v/fdf ;Dks{ u/L k'/fgf] :yfoL n]vf gDa/ -PAN_ /fvL btf{sf nflu
;a} k|lqmof k"/f ug'{ kb{5 .
$^= d xfn cf=/f=sf=lj/f6gu/sf] s/bftf x'F . d cfkm\gf] sf/f]jf/ la/u~h ;fg{ rfxG5', d}n]
s] ug'{kb{5 <
tkfO{+n] sf/f]af/ btf{ u/]sf] lgsfoaf6 sf/f]af/sf] :yfg kl/jt{g u/fO{ cfkm" btf{ /x]sf]
sfof{nodf lgj]bg lbg' ePdf ;f] sfof{non] afFsL aSof}tf s]xL eP ;f] lnO{ kmfOn ;fg]{
lg0f{o u/L tkfO{+sf] kmfOn cf=/f=sf= la/u~h k7fO{ ;f] sf] hfgsf/L ljefunfO{ lbg]5 .
$&= d d"=c=s/df btf{ x'g' k"j{ d ;Fu s/ lt/L v/Lb u/]sf] s]xL ;fdfg df}Hbftdf 5, o:tf]
;fdfgsf] s/ s§L bfjL ug{ ldN5 < ldN5 eg] s;/L ug]{ <
ldN5 . s/bftfn] cfkm" btf{ x'+bfsf avt df}Hbftdf /x]sf j:t'df nfu]sf] s/ s§L
ug{sf] nflu lgodfjnLsf] cg';"rL – !^ adf]lhdsf] 9f+rfdf s/ clws[t ;dIf b/vf:t
lbg' k5{ . o;/L s/ s§Lsf] bfjL ubf{ s/ lt/]sf] lahsx? / cGo k|df0f sfuhftx?
btf{ ePsf] !% lbgleq k]z u/L ;Sg' kb{5 . s/bftf¢f/f ul/Psf] bfjL pk/ s/
clws[tn] 5fgljg u/L :jLs[t eP kl5 dfq s/bftfn] s/ s§Lsf] ;'lawf kfp+b5 .