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Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh fufyhqï wÈhr 2012 fkdjeïn¾ úNd.h

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Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh fufyhqï wÈhr 2012 fkdjeïn¾ úNd.h
© ish¨u ysñlï weúßKs
wkq wxlh( ………………
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr
2012 fkdjeïn¾ úNd.h
úNd. Èkh:
úNd. fõ,dj:
2012 fkdjeïn¾ 11
fm'j' 9'30 - m'j' 12'30
msgq .Kk
m%Yak .Kk
:
:
08
07
whÿïlrejkag Wmfoia(
1' kshñ; ld,h meh 3 ls'
2' uq¿ ,l=Kq 100 hs'
3' I fldgfia ish¨u m%Yakj,g o" II fldgfia A yd B ldKavj,ska m%Yak 2 ne.ska f;dardf.k
;j;a m%Yak 04 lg o W;a;r imhkak'
4' ms<s;+re iemhsh hq;Af;A isxy, NdIdfjkA muKs'
úIh
úIh ixfla;h
fufyhqï l<ukdlrK .sKqïlrKh
(OMA / OL1 – 201)
I fldgi
m%Yak wxl 01 ( ^,l=Kq 20&
m%Yak wxl 01 ys ^1& isg ^5& olajd fldgia i|yd (a), (b), (c) iy (d) hk oS we;s W;a;r j,ska jvd;au
ksjeros W;a;rh f;dard W;a;rhg wod< bx.%Sis wlaIrh m%Yak wxlh iuÕ ms<s;=re fmdf;a ,shkak¡ Wod((a)
fyda (b) fyda (c) fyda (d) jYfhka¡
(1)
,dN
(i)
(ii)
(iii)
(a)
(b)
(c)
(d)
- mrsud - msrsjeh úYaf,aIKfhaoS my; i|yka tajdhska Wml,amkhla fkdjkafka [email protected]
ia:dhs úl=Kqï ñY%hla fyda tla ksIamdos;hla muKla we;'
,dN .Kkh lrkq ,nkafka úp,H msrsjehlrK moku wkqjh'
uq¿ msrsjeh yd uq¿ wdodhu msgjqï ys f¾Çh Y%s; fõ'
(ii) muKs
(iii) muKs
(i) muKs
by; lsisjla fkdfõ¡
(2)
wdrlaIK bu .Kkh lsrSfïoS my; oelafjk iólrKh $ iólrK j,ska ksjerosj y÷kajk
iñlrKh$ iñlrK [email protected]
(a) (wfmalaIs; úl=Kqï - iuÉfPao úl=Kqï ) $ wfmalaIs; úl=Kqï
(b) ( wfmalaIs; úl=Kqï - iuÉfPao úl=Kqï ) $ iuÉfPao úl=Kqï
(c) (iuÉfPao úl=Kqï - wfmalaIs; úl=Kqï ) $ wfmalaIs; úl=Kqï
(d) (iuÉfPao úl=Kqï - wfmalaIs; úl=Kqï ) $ iuÉfPao úl=Kqï
(3)
wdka;sl msrsjehlrKfhaos my; i|yka m%ldYj,ska ksjeros tajd [email protected]
(i)
fkdje<elaúh yels msrsjeh ie,ls,a,g .ekSu
(ii) wod< ld,mrsÉfPaofhaoS jeh jq úhoï tu ld,mrsÉfPaofha úhoï yeáhg ie,fla¡
(iii) ksmo jq NdKav wkqj NdKav msrsjeh y÷kd .efka¡
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
1
(a)
(b)
(c)
(d)
(i) iy (ii) muKs
(i) iy (iii) muKs
(ii) iy (iii) muKs
by; ish,a,u
(4)
iud.ula X,Y,Z hkqfjka NdKav ;=kla wf,ú lrhs¡ NdKav ;=k i|yd úl=Kqï j,g odhl
wkqmd;h ms<sfj,ska 30%, 35% iy 25% la fõ¡ ia:djr msrsjeh re¡ 300"000 ls¡ NdKav úl=Kkq
,nkafka ms<sfj,ska 3(4(3 hk wkqmd;hg kï úl=Kqï iuÉfPao wdodhu lsÜgqu remsh,g
[email protected]
(a) re¡983"607
(b) re¡ 91"500
(c) re¡ 9"837
(d) by; lsisjla fkdfõ¡
(5)
uq¿ øjH úp,H;djh jkafka (
(a) i;H ksIamdokh i|yd iïu; øjH msrsjeh yd i;H msrsjeh w;r fjkihs¡
(b) whjeh.; ksIamdokh i|yd iïu; øjH msrsjeh yd i;H msrsjeh w;r fjkihs¡
(c) iïu; øjH msrsjeh úp,H;djh yd i;H ksIamdok msrsjeh w;r fjkihs¡
(d) bøjH msrsjeh úp,H;djh yd Rcq øjH uq¿ msrsjeh úp,H;djh w;r fjkihs¡
m%Yak wxl 6 isg 10 olajd oS we;s m%ldY yrso tfia ke;fyd;a jeros o hkak i|yka lrkak¡ ksjeros kï
—ks˜ wlaIrh o" jeros kï —je˜ wlaIrh o Tfí ms<s;=re fmdf;a m%Yak wxlh iuÕ ,shkak¡
(6)
fjk;a ;SrK fuka fkdj m%;siïmdok ;SrK .ekSfïoS i<ld n,k WmlrKj, fmd;aj, i|yka
w.fha ft;sydisl msrsjeh ie,ls,a,g .efka¡
(7)
wka;¾ mEfyk .sKqï l%uhloS (interlocking accounting system) msrsjeh yd uQ,H .sKqï tla .sKqï
l=,lhlg iïnkaO flf¾¡
(8)
flá ld,fhaoS ,dN Wmrsu lsrSu i|yd iSudldrS idOl fhdod.; hq;= wdldrh jkafka ,dNhg jeäu
odhlh iEu fõ,djloSu f.k fok wdldrhg ysÕ iïm;a fhdod .ekSuhs¡
(9)
ksIamdok fmdÿ ld¾h msrsjeh ksIamdos;j,g fjkalr f;d.j, w.hg we;=,;a lrkq ,nkafka
úp,H msrsjehlrK l%uh wkqjh¡
(10) mrsmQ¾Kj fhÿ .sKqïlrK wkqmd;h (Throughput accounting ratio) .Kkh lrkq ,nkafka
l¾udka;Yd,d mehl bmehqu l¾udka;Yd,d mehl msrsjefhka fnoSfuks¡
^10 × ,l=Kq 02 = uq¿ ,l=Kq 20&
I fldgi wjidkhs'
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
2
II
fldgi
A ldKavh
´kEu m%Yak 02 lg W;a;r imhkak'
m%Yak wxl 02 ( ^,l=Kq 20&
(a)
wod< msrsjeh yd wod< fkdjk msrsjeh hk mo fláfhka meyeos,s lrkak'
(b)
2012 wf.daia;= udih i|yd iSñ; RMW iud.fï wxY 3 lg wod< l%shdldrS úia;r my; oelafõ'
úl=Kqï
úp,H msrsjeh
ia:djr msrsjeh
wxY I
re¡650"000
re¡400"000
-
wxY II
re¡450"000
re¡150"000
-
wxY III
re¡300"000
re¡200"000
-
^,l=Kq 02&
tl;=j
re¡1"400"000
re¡ 750"000
re¡ 480"000
ia:djr msrsjeh tla tla wxYhg fnodyerSfï moku jkafka úl=Kqï wdodhuhs iud.u ord we;s uq¿
ia:djr msrsjefhka 75] la ta ta wxYj,g iudkj fnodyrskq ,nkafka tajd t ata wxYj,g úfYaIs;
jk neúks'
Tn úiska (
iSñ; RMW iud.fï ,dNh Wmrsu jk wkaoug l=uk wxY újD;j ;eìh hq;=o hkak iud.u wod<
msrsjehlrK Ys,am l%u Ndú;d lrk nj Wml,amkh lrñka ;SrKh lrkak'
^,l=Kq 06&
(c)
iSñ; RMW iud.u A iy B hkqfjka whs;u folla ms<sfh, lrhs' fï whs;u fol ksmoùug
GG kue;s øjH Ndú;d lrhs' i;s 15 l ld, mrsÉfPaohla i|yd tla tallhla ksmoùug iïu; Rcq
Y%u meh .Kk" whjeh.; ksIamdok uÜgï iy i;H ksIamdok uÜgï my; oelafõ'
iïu; Rcq
whjeh .;
i;H ksIamdok
Y%u meh
ksIamdok m%udKh
uÜgu
whs;u A
0.50 meh
tall 46,000
tall 45,000
whs;u B
0.60 meh
tall 32,000
tall 35,000
iïu; jegqma wkqmd;h mehlg re'7'00 ls' ie,ls,a,g .kq ,nk iuia; ld,ÉfPaoh i|yd
Y%ñlhska 55 fofkl= jefvys fhoS we;' i;shlg iïu; meh 45la" Y%ñlfhda fiajfha fhoS we;'
ld,ÉfPaohg wod< wfkl=;a i;H úia;r my; oelafõ'
f.jq Rcq Y%uh re'174"000
re' 100"000 la jákd GG øjH lsf,da .%Eïia 50"000 la ñ,g f.k we;'
GG øjH ñ, úp,H;djh re' 500 (ys;lr)
mdÑÉÑ l< GG øjH (whs;u A), ls' .%E' 35"000
GG øjH Ndú;d úp,H;djh (whs;u A) re' 350 (wys;lr)
Tn úiska .Kkh l< hq;=hs(
(i)
Rcq Y%u úp,H;djh'
(ii) GG øjH i|yd iïu; .eKqï ñ,'
(iii) A whs;uhla i|yd GG øjH iïu; Ndú;h'
^,l=Kq 12&
^uq¿ ,l=Kq 20&
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
3
m%Yak wxl 03 ( ^,l=Kq 20&
(a)
whjeh f,aLkh hk moh ks¾jpkh lrkak'
^,l=Kq 02&
(b)
ie,iqï l%shdj,sfha mshjr .ek ie,ls,a, olajñka wdh;khl l%shdldß;ajh M,odhlj
mj;ajdf.k hdug whjeh f,aLk fhdod.; yels wdldrh fláfhka meyeos<s lrkak' ^,l=Kq 09&
(c)
ish¨u whjeh f,aLk ms<sfh, lrkq ,nkafka úl=Kqï f,aLk mokï lrf.kh' Tn fuhg
tlÕfõo hkak fya;= olajñka meyeos<s lrkak'
^,l=Kq 04&
(d)
;%hs uÜgï whjeh f,aLk l%uh hkak fláfhka meyeos<s fldg th fhdod.; yels wjia:dj
y÷kajkak'
^,l=Kq 05&
^uq¿ ,l=Kq 20&
m%Yak wxl 04 ( ^,l=Kq 20&
(a)
iSñ; AWC iud.fï my; oelafjk m%ia:drh" wodhu iy msrsjeh" msgjqï iy úl=Kqï j,g wod<
fõ'
uq¿ wdodhï
msrsjeh iy wdodhï (re.)
f
uq¿ msrsjeh
i
h
g
e
a
d
0
b
c
msgjqï iy úl=Kqï (tall)
m%ia:dr igyfka ‘c’ hkafkka oelafjkafka h<s weKjqï uÜgu nj Wml,amkh lrñka ‘a’ isg ‘h’
j,ska ye|skafjkafka l=uk lafI;% oehs kï lrkak'
^,l=Kq 04&
(b)
iSñ; AWC iud.u ma,diaála n÷ka ksIamdokh lrkq ,nk uOH mrsudK ksIamdolfhls' 2011 jir
i|yd Tyqf.a jHdmdrfha wod< f;dr;=re my; oelafõ'
wdrïNl f;d.h tall 13"800
wjidk f;d.h tall 15"000
wdka;sl msrsjeh l%uhg .Kkh lrk ,o ,dNh re' 180"000
wka;¾.%yK msrsjeh moku wkqj .Kka n,k ,o ,dNh re' 250"000
tallhla úl=Kd we;af;a uq¿ msrsjehg 30]la jeäfhkah'
Tn úiska (
n÷kla i|yd ia:djr fmdÿ ld¾h msrsjeh wka;¾.%yK wkqmd;h .Kkh l< hq;=h'
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
^,l=Kq 04&
4
iSñ; AMC iud.u —ks,a˜ keue;s ksIamdos;h wf,ú lrhs' ld,ÉfPao folla i|yd úl=Kqï iy
ksIamdok úia;r my; oelafõ'
(c)
úl=Kqï
ksIamdokh
ld,ÉfPao I
^tall j,ska&
35,000
30,000
ld,ÉfPao II
^tall j,ska&
45,000
44,000
ld,mrsÉfPaohg wod< ia:djr ksIamdok fmdÿ ld¾h msrsjeh re'235"000 lS' iud.u ia:djr ksIamdok
fmdÿ ld¾h msrsjeh ksIamdok msrsjehg wka;¾.%yKh lr.kq ,nkafka ld,mrsÉfPaofha idudkH
l%shdldrS uÜgu ^wod< ld,mrsÉfPaofha ksIamdokh tall 37"000 la f,i ie,fla& wkqj tall
wkqmd;hla hgf;ah'
—ks,a˜ ksIamdok 10 la ksmoùfï úp,H ksIamdok msrsjeh re'120'00 ls'
iud.fï ,dNh .Kkh lsrSfï idudkH Ndú;h jkafka iEu ld,mrsÉfPaohla wjidkfha W!K
fyda wê wka;¾.%yK ia:djr ksIamdok fmdÿ ld¾h msrsjeh ,dNd,dN .sKqug udre lsrSuhs'
—ks,a˜ ksIamdok tall 10 la úl=Kqï ñ, re' 260'00 ls'
Tn úiska (
(i)
wka;¾.%yK msrsjeh l%uh wkqj ld,ÉfPao II i|yd ksIamdok ,dNh oelafjk wdldrhg
m%ldYhla ms<sfh, l, hq;=h'
(ii) iud.u wdka;sl msrsjeh l%uh fhdod .kafka kï II ld,ÉfPaoh i|yd ksIamdok ,dNh
.Kkh lrkak'
^,l=Kq 12&
^uq¿ ,l=Kq 20&
A ldKavh wjidkhs
II
fldgi
B ldKavh
´kEu m%Yak 02 lg W;a;r ,shkak'
m%Yak wxl 05 ( ^,l=Kq 20&
(a)
,nd.;yels ixl%du ñ, l%uh ^available transfer pricing method& yd ixl%du ñ, l%ufha wruqKq
fláfhka meyeos<s lrkak'
^,l=Kq 07&
(b)
iud.ul noaog hg;a ,dNh .Kkh lsrSfïoS ixl%du ñ, l%uh ;u jdishg yiqrejd.ekSug
fhdod.; yelsh' tu l%shdfõ m%;sM, wju lsrSu i|yd w;a-os.=-uQ,O¾uh ^arms length principle&
Ndú;hg fhdod we;' —w;a-os.=-uQ,O¾uh˜ hk moh ks¾jpkh lr tu l%uh l%shd;aul lsrSu i|yd
Ndú;d l< yels úê y÷kajkak'
^,l=Kq 05&
(c)
iSñ; KWL iud.u weÕ¨ï lafI;%fha o;a; ieliqï yd WmfoaYl fiajd iemhSfï fhoS isá'
tlsfklg fiajd imhk wxY .Kkdjla iud.ug we;' wjia:djla ,o úg ndysr
.Kqfokqlrejkago fiajd imhhs' wdxYsl l<ukdlrejkaf.a ld¾hM, ukskq ,nkafka w.%
l<ukdlrejka úiska oS we;s b,lal imqrd.;a wdldrh wkqjh' wf.daia;= udifhaoS iSñ; KKK
iud.u i|yd jHdmD;shla lsrSug fiajd wxYhg wjia:djla ,eìK' fuu jHdmD;sfha uq¿ wdodhu
re'40"000 lS' fuu jHdmD;sh i|yd o;a; iemhSug meh 400 l l%shdj,s ld,hla wjYH fõ' ndysr
ksfhdacs; wdh;khla Ndú;d fkdfldg fuu ld¾h lrkq ,enqfõ wNHka;r o;a; iemhSfï wxYh
úisks' thg fya;=jkï wf.daia;= udih i|yd oekgu;a Tjqkag fhdod.;yels meh 400 l mqyqKq
Y%uhla ;sìuh'
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
5
iSñ; KKK iud.u iuÕ lrk fuu jHdmD;sh i|yd fkdjeïn¾ udifhaoS wNHka;r o;a; ieliqï
wxYh úiska WmfoaYl fiajd wxYhg fiajd iemhSh' 2012 foieïn¾ 31 osfkka wjika j¾Ih ii|yd
wNHka;r o;a; ieliqï wxYfha whjeh.; msrsjeh my; oelafõ' th .Kkh lr we;af;a uq¿
msrsjeh iudk udisl ld,ÉfPao 12 lg fnoSfuks'
úp,H msrsjeh ^variable cost&(
mqyqKq Y%uh
w¾O mqyqKq Y%uh
fjk;a ieliqï msrsjeh
ia:djr msrsjeh
uilg
uilg
uilg
uilg
re'15"000
re'12"500
re' 8"750
re'450"000
jirg meh 9"000 l mqyqKq Y%uh fhdodf.k we;'
whlr.;yels mqyqKq Y%uh meh moku jYfhka f.k msrsjeh fjkalsrSu iud.fï Ndú;hhs'
jevl, mqyqKq Y%u meh .Kkska 89]la f,i mqyqKq Y%uh .Kka n,d we;'
o;a; ieliqï wxYfha wNHka;r m%;sm;a;sh wkqj ,l=Kq l< ñ,g 35]la mehlg whl, yels
whjeh.; msrsjehg tl;= lrkq ,efí'
2011 fkdjeïn¾ udifhaoS wNHka;r o;a; ieliqï wxYh úiska jehl< i;H Y%u msrsjeh wfmalaIs;
m%udKhg jvd 2]la wvqh' wfkl=;a ieliqï msrsjeh wfmalaIs; m%udKhg jvd 5]la jeäh'
iSñ; KKK iud.fï jHdmD;sh fjkqfjka o;a; ieliqï wxYh úiska jehl, meh 400 ka WmfoaYl
wxYh fjkqfjka whl<hq;= uq¿ ixl%du w.h my; i|yka mokï wkqj .Kkh lrkak'
(i)
fjf<|fmd, ñ,
(ii) i;H úp,H msrsjeh
(iii) iïu; úp,H msrsjeh ¬ ,l=Kq l< w.fhka 45]
^,l=Kq 08&
^uq¿ ,l=Kq 20&
m%Yak wxl 06 ( ^,l=Kq 20&
(a)
iSñ; UCC iud.u ish ixúOdkh i|yd w¨;a l%ufõohla fhoSug ie,iqï lrhs' w¨;a l%uh
l%shd;aul l, úg uq,a wjqreÿ my we;=<; iud.fï uqo,a wdodhu 15] lska o" B<Õ wjqreÿ yh ;=,oS
uqo,a wdodhu ia:djrj mj;Shehs o n,dfmdfrd;a;= fõ'
w¨;a l%uh i|yd uQ,sl jYfhka re'575"000 la iy wk;=rej jirlg re'75"000 la jehfõ hehs
n,dfmdfrd;a;= fõ' m%d.aOk msrsjeh 20] ls'
j¾;udk wNHka;r uqo,a m%jdyh re'100"000 la jk w;r ld, mrdih wjqreÿ 15 ls'
Tn úiska(
j¾;udk Y=oaO w.h .Kkh lr fuu w¨;a l%uh l%shd;aul lsrSu iqÿiq o ke;ao hkak i|yka
lrkak'
^,l=Kq 08&
(b)
iSñ; UKK iud.fï miq.sh j¾I 3 i|yd my; i|yka úia;r imhd oS we;'
j¾Ih 0 (re')
j¾Ih 1 (re')
j¾Ih 2 (re')
wdfhdack
^100"000&
úl=Kqï wdodhu
150"000
130"000
fufyhqï úhoï
70"000
60"000
laIh ùï
40"000
40"000
jd¾Isl wdodhu
40"000
30"000
j¾Ih 3 (re')
110"000
50"000
40"000
20"000
by; oS we;s f;dr;=re Ndú;d fldg Tn úiska .sKqïlrK bmehqï wkqmd;h .Kkh l<hq;=h'
^,l=Kq 03&
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
6
(c)
tla jHdmD;shla ms<s.ekSu ie,ls,a,g Ndckh lsrSu i|yd iSñ; UNN iud.u my; i|yka
f;dr;=re wkdjrKh lrf.k we;'
jHdmD;sfha uq¿ msrsjeh re'108"000 jir 5 la i|yd jirlg re'33"600 ne.ska uqo,a m%jdyhla
,efíhehs n,dfmdfrd;a;= fõ'
Tn úiska fuu jHdmD;sfha wNHka;r bmehqï wkqmd;h (IRR) .Kkh l<hq;=hs'
(d)
^,l=Kq 05&
tla ksIamdos;hla fjkqfjka iSñ; UVD iud.fï my; oelafjk úia;r imhd oS we;'
ksIamdos;h i|yd uq¿ b,a¨u tall 8000 lS'
msysgqùfï msrsjeh (set up cost) re' 50 ^Y%u msrsjeh yd fjk;a úhoï we;=¿j ksIamdos;h mK
.ekaùfï msrsjeh&
tla tallhla i|yd jirlg oerSfï msrsjeh re' 3'00
yels wju msrsjehla hgf;a ksmoùu i|yd f,aLk.; l<hq;= tall .Kk ks.ukh lrkak'
^,l=Kq 04&
^uq¿ ,l=Kq 20&
m%Yak wxl 07 ( ^,l=Kq 20&
LKB iud.fuka Wmqgd.kakd ,o fYaIm;%hl yd ,dNd,dN m%ldYhl fldgila my; oelafõ'
úl=Kqï ^ 50] la Khg&
úl=Kqï msrsjeh
fufyhqï úhoï
nÿ fmr Y=oaO ,dNh
nÿ
nÿ miq Y=oaO ,dNh
))fufyhqï úhofï wvx.= fmd,S
cx.u fkdjk j;alï ^Y=oaO&
f;d.
Kh.e;sfhda ^Y=oaO&
nexl= uqo,a
uq¿ j;alï
fldgia m%d.aOkh
cx.u fkdjk j.lSï
cx.u j.lSï
2011$12$31
2010$12$31
81,000,000
(56,700,000)
(18,900,000)
5,400,000
5,400,000
3,900,000
45,000,000
(29,250,000)
(9,000,000)
6,750,000
6,750,000
1,500,000
40,500,000
18,000,000
29,700,000
27,000,000
(18,000,000)
79,200,000
13,500,000
9,000,000
9,000,000
49,500,000
60,300,000
10,800,000
8,100,000
45,000,000
4,500,000
79,200,000
49,500,000
2010 ckjdrS 01 oskg f;d. fYaIh re' 11"250"000
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
7
Tn úiska (
(a)
Wmqgdf.k imhd oS we;s f;dr;=re j,ska øjYs,;djh" ,dNodh;ajh" os.=ld,Sk kqnQkaj;aNdjh ms<sn|
wkqmd; .Kkh lrkak'
(b)
Tn fuu iud.fï l<ukdlre kï øjYs,;djh" ,dNodh;ajh" os.=ld,Sk kqnQkaj;aNdjh jeä oshqKq
lrkafka flfiao hkak olajkak'
^uq¿ ,l=Kq 20&
B ldKavh wjidkhs II fldgi wjidkhs
m%Yak m;%h wjidkhs
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍkaf.a wdh;kh
fufyhqï wÈhr – fufyhqï l<ukdlrK .sKqïlrKh (OMA / OL1 - 201) – 2012 fkdjeïn¾ úNd.h
8
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