>L % sf] ;/sf/

$$!%*)@
cy{ dGqfno kmf]g g+= $$!%*)#
$$!(&!(
cfGtl/s /fh:j ljefu $$!$%^$
km\ofS; g+=M $$!!&**
-cg';Gwfg zfvf_ Website: www.ird.gov.np
E-mail: investigation@ird.gov.np
k=;+=M@)^@.^#
nflhDkf6, sf7df08f}+ .
r=g+=M
ldltM2062.7.2

ljifoM 2062.6.16 sf] cWofb]zaf/] :ki^ u/L k&fPsf] .

>L &"nf s/bftf sfof{no, sdnfbL .

>L cfGtl/s /fh:j sfof{no, ;a} .

2062.6.16 sf] /fhkqdf k|sflzt /fh:j ;DaGwL s]xL g]kfn P]gnfO{

;+zf]wg ug]{ cWofb]z, 2062 tyf d"No clea[l$ s/ -cf&f}+ ;+zf]wg_ lgodfjnL,
2062 ;d]taf^ d'VotM lgDg adf]lhd kl/jt{g tyf x]/km]/ ePsf] Aoxf]/f
lg)f{ofg';f/ hfgsf/L u/fOG% .

1= btf{ ;DaGwdfM
-s_ d=g=kf=, pk=d=g=kf=, g=kf= If]qleq xf*{j]o/, ;]lg^/, kmlg{r/ tyf
lkmS:r;{, c^f]df]jfON;, On]S^<f]lgS; / dfj{nsf] sf/f]jf/nfO{ d"=c=s/ P]gsf]
bkmf 9 ;+zf]wg eO{ clgjfo{ ?kdf btf{ ug'{ kg]{ Joj:yf vf/]h ePsf] %
.
-v_ dfly pNn]lvt sf/f]jf/ tyf s/ nfUg] j:t'sf] sf/f]jf/x? btf{ ;DaGwdf
P]gsf] bkmf 10-2_ tyf lgodfjnLsf] lgod 7-4_ / 7-5_-u_ cg';f/ btf{sf]
nflu o; ljefuaf^ If]q tf]sL cfpg] % .
-u_ Psk^sdf 10,000.F-bz xhf/_ ?k}of+ eGbf a(Lsf] s/of]Uo j:t' k}&f/L
ubf{ sf/f]jf/ btf{ x'g' kg]{ Joj:yf d"=c=s/ lgodfjnLsf] lgod 6-1_ sf]
;+zf]wgaf^ vf/]h ePsf] % .
-#_ lgodfjnLsf] lgod 7-5_s= cg';f/ lg/LIf)f ubf{sf] jvt l;d])^sf] sf/f]jf/
ug]{ JolQm;+u ?= 5,00,000.F-kf+rnfv_ eGbf a(L d"Nosf] j:t' df}Hbft
ePdf To:tf] sf/f]jf/ btf{ ug]{ Joj:yf ug'{ x'g .
-~_ lgodfjnLsf] lgod 7-5_-v_ cg';f/ ^]lnkmf]g dx;"n / #/jxfn u/L cf=j=
061÷62 df ?= 1 nfveGbf a(L vr{ ePsf] s'/f cfo laj/)fsf] Rapid
Audit, s/ k/LIf)f jf lg/LIf)f u/L osLg eO{ To:tf] sf/f]jf/ btf{ ug'{kg]{
Joj:yf ePsf] % .

2= s/kf^Lsf] Joj:yfM
d"=c=s/ lgodfjnLsf] lgod 14=s= cg';f/ 30-tL;_ lbgleq -2062.7.13 ;Dd_
sf/f]jf/:yndf s/kf^L /fVg'kg]{% . ;f] sf] (f+rf ljefuaf^ tf]lsO k&fO{
;lsPsf] % .
 >L % sf] ;/sf/
$$!%*)@
cy{ dGqfno kmf]g g+= $$!%*)#
$$!(&!(
cfGtl/s /fh:j ljefu $$!$%^$
km\ofS; g+=M $$!!&**
-cg';Gwfg zfvf_ Website: www.ird.gov.np
E-mail: investigation@ird.gov.np
k=;+=M@)^@.^#
nflhDkf6, sf7df08f}+ .
r=g+=M
3= lahs ;DaGwdfM
-s_ lgodfjnLsf] lgod 17-1_ df ;+zf]wg eO{ s/ lahs hf/L ubf{ s'g}
j:t'sf] lsl;d, ;fOh, df]*]n / a|f)* ePdf ;f] v'nfpg' kg]{ Joj:yf
ePsf] % .
-v_ lgodfjnLsf] lgod 17 sf] pklgod 3, 4 / 5 lemlsPsf]n] cg';"rL 5=s=
adf]lhdsf] (f+rfsf] lahs vf/]h ePsf] %, tyf s/ clws[taf^ lahsdf
lg:;f nufpg] Joj:yf vf/]h ePsf] % .
-u_ P]gsf] bkmf 14-4_ ;+zf]wg eO{ 10,000.F-bz xhf/_ eGbf a(Lsf] s/
nfUg] j:t' ljefun] tf]s]sf] If]q aflx/ ('jfgL ug]{n] s/ lahs ;fydf
/fVg' kg]{ Joj:yf ePsf] % . ljefuaf^ To:tf If]qx? tf]lsg] %g\ .
4= s/ lkmtf{ ;DaGwdfM
lgodfjnLsf] lgod 46 df ;+zf]wg eO{ lkmtf{ lbg'kg]{ /sd 3 jif{leq lgj]bg
glbPdf lkmtf{ glbOg] Joj:yf vf/]h ePsf] % .
5= s/ ;xof]uLsf] Joj:yfM
lgodfjnLsf] lgod 58s= yk eO{ s/bftfn] s/ ;DaGwdf cfjZos hfgsf/L
tyf ;xof]u lng s/ ;xof]uL /fVg ;Sg] Joj:yf ePsf] % .
6= df}Hbft #f]if)ffsf] Joj:yfM
-s_ P]gsf] bkmf 10s= yk eO{ df}Hbft #f]if)ffsf] Joj:yf ePsf] % . To:tf]
#f]if)ff 2062 dfu{ d;fGtleq ul/;Sg' kg]{% .
-v_ df}Hbft #f]if)ffsf qmddf k]z x'g] d"=c=s/ v/Lb ljn gePsf] j:t'sf]
df}Hbft #f]if)ff kmf/fddf pNn]lvt hDdf /sdsf] 3 k|ltztn] x'g] d"=c=s/
/sd, d"=c=s/ vl/b ljn ePsf] df}Hbft j:t'sf] cf+lzs d"No #f]if)ff
kmf/fddf pNn]lvt km/s d"No /sdsf] 3 k|ltzt n] x'g] d"=c=s/ jfkt
/sd bflvnf ug'{kg]{% . pQm bflvnf /sd e'QmfgL Aofr agfO{ sDKo'^/
k|lji^ ug'{ kb{% . s/bftfn] bflvnf u/]sf] ;f] /sdsf] bfloTj ;[hgfsf]
nflu s/ laj/)fsf] 3=1 cGo yk#^ dxnsf] *]lj^df pNn]v ug'{kb{% .
pQm bflvnf /sd s/bftfn] s/ s§L kfpg] x'+bf ;f]xL dlxgfsf] s/
laj/)fsf] yk#^sf] qm]l*^ dxndf ;f]xL /sd pNn]v ug'{ kb{% .
-u_ #f]lift j:t'sf] d"No k|rlnt ahf/ d"NoeGbf a(L /fVg kfpg] %}g .
-#_ #f]lift d"No eGbf #^Ldf laqmL u/]sf] b]lvPdf km/s d"Nodf nfUg] s/sf]
cltl/Qm zt k|ltzt hl/jfgf x'g]% .
7= hl/jfgf / z'Ns gnfUg] Joj:yfM
P]g jf lgod adf]lhd ul/Psf] Joj:yf jf lg)f{osf] sf/)fn] s/sf] ef/df km/s
kg{ hfg] jf s/ c;"nL /sddf km/s gkg]{ ePdf To;/L JofVof jf lg)f{o
 >L % sf] ;/sf/
$$!%*)@
cy{ dGqfno kmf]g g+= $$!%*)#
$$!(&!(
cfGtl/s /fh:j ljefu $$!$%^$
km\ofS; g+=M $$!!&**
-cg';Gwfg zfvf_ Website: www.ird.gov.np
E-mail: investigation@ird.gov.np
k=;+=M@)^@.^#
nflhDkf6, sf7df08f}+ .
r=g+=M
x'g'eGbf klxn] nfUg] hl/jfgf z'Ns nfUg] %}g . o;df olb s'g} s/bftfn] P]g
lgodsf] låljwfn] ubf{ s/ c;"n gu/]sf] t/ kl% ;f] sf] JofVof jf lg)f{o x'+bf
s/ nfUg] ePdf, s/bftfn] s/ ;+sng gu/]sf] sf/)fn] c;"nLdf km/s gk/]sf]
cj:yf x'g] x'gfn] lg)f{o x'g' cufl*sf] cj:yfsf] hl/jfgf z'Ns gnfUg] Joj:yf
ePsf] % .

8= cfos/ ;DaGwdfM
8=1= P]gsf] bkmf 15-9_ n] l/^]n d]y*sf] df}Hbft n]vfsf] Joj:yf u/]sf] % .
o;df ljefun] To:tf] Joj;fo ug]{ JolQm tf]Sg] Joj:yf ePsf]n] o;
;DaGwdf :ki^ u/L k&fOg]% .
8=2= df}Hbft #f]if)ff d"NonfO{ nfut vr{sf] ?kdf dfGotf lbg] Joj:yf P]gsf]
bkmf 15-10_ n] Joj:yf u/]s]f % .
8=3= P]gsf] bkmf 117-1_-s_ lemlsPsf]n] cg'dflgt cfo laj/)f l(nf a'emfP
jfkt nfUg] z'Ns Joj:yf vf/]h ePsf] % .
8=4= P]gsf] bkmf 136s= n] hl/jfgf z'Ns gnfUg] Joj:yf u/]sf] % . o;
;DaGwdf k|s/)f 7 df pNn]v eP h:t} o;df cfos/ k|of]hgsf] nflu
klg Joj:yf ePsf] % .

9= cfly{s cWofb]z, 2062 df ;+zf]wgM

pQm cWofb]zsf] bkmf 23 ;+zf]wg eO{ cfos/ P]g, 2031 cg';f/ 2062 ;fn
d+l;/ d;fGt;Dd lgwf{/)f u/]sf] s/, hl/jfgf / z'Ns /sd 2062 ;fn kf}if
d;fGt;Dd e'Qmfg u/]df ;f] df nfu]sf] hl/jfgf / z'Ns %'^ x'g] Joj:yf % .
o; ;DaGwdf s/ lgwf{/)f ug]{ k|of]hgsf] nlfu s/ lgwf{/)f cfb]zdf s/,
hl/jfgf, z'Ns %'§f%'§} b]vfO{ s/ lgwf{/)f ug]{ . s/bftfn] lgwf{l/t s/ /sd
kf}if d;fGt;Dd e'Qmfg u/]df hl/fjgf / z'Ns /sd %'^ lbO{ lx;fj ldnfg
ug]{ .