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Home > Documents > ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝...

] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝...

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Page 1: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 2: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 3: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 4: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 5: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 6: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 7: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 8: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 9: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 10: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 11: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 12: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 13: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 14: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

�������� ������������ ������������ ������������ ����

1. ������� ��������� ���� �� ����� ������ ����� (�����-19) �� �ब�$�% ������

&�' �(� (�� ��)� �� *)�'+ऽ�� -./�� *�� ��%�� 01 �� �ब�$�� ���)�� � ���+ऽ$ -�� 2������ �3���4�5 67��3�3%.8 9�:�'� � 6���-�/��� ौ<=�� 8>4����� 01 ������ ��������� ���$ 9�)�� ब���������� �(ः''� 9@ �� *)�'+ऽ ��A BCBC �� D.C ू�''�% ��( 2� �(�% *+'��� F� �(ि� ��H�� ू&%�$ ��%�� 01

2. 9�)�� �H� BCJK/JJ �� ��-(��/� �� M-' 9�)�� �N��:2��� �+'�HO�� 3%.8��� 0�A1 �(ि�ः�P�', ��3%.� ������, � (R��� �+' (��, �-��� � �S�� �N��:2��� 9�)�� ः)� �7� *�(�: � �(T3� -��� 0�A1 �������� ���� �< U � ��V����� ���� ����� ���$ ������W�5��� �(X�� �@ �X��+'� .ः)�' 42'�� ��%�� 01

3. 9�)�� �H� BCJK/JJ �� ��-(��/� ��म 9�)�� ब�������[�� '�ो'� 9���� �����-]^ ��������� ���$ �� *)�'+ऽ �� ू�� �' �(� -@ 7���� *�� �%����� *)�'+ऽ�� ��� ��� -����% 2��( 9�)�� �H��� 9�)�� �< U3� B.3 ू �'' �(�% ू ��./�� *�(��� ��%�� 01 ��0>�� '�� �H��� ��% 9�)�� �< U3� (67��3��� �:>���) `�' 7.3 ू�'' ��%�� 01

4. 9�)�� �H� BCJK/JJ �� ू�'��.R �( � -���ःc� 67��3� (ू2��' �:>���) -' �H��� ' (����� J.d ू�''�% 4e%� �. ] ��8 BK �O�� ]f (*�%N��P ��� ],Cfd) �(g�% *�(��� 01

5. 9�)�� �H� BCJK/JJ �� ू�)��� &%ऽ, ij'��� &%ऽ � '<'�� &%ऽ�� �< U3� ब�: B.d ू�'', D.4 ू�'' � 2.0 ू�'' ���% *�(��� 01 ��)�, �( � -���ःc� 67��3��� ू�)���, ij'��� � '<'�� &%ऽ�� ��-3�� ब�m Bf.B ू�'', ]D.J ू�'' � df.1 ू�'' ���% *�(��� 01

6. �-' �% �� �H�3%.8 �(ि�ः�P�' �� 3��� `�'�+3� '� ��� ��% �� 019�)�� �H� BCJK/JJ �� ��-(��� `�' 6���R� �(ि�ः�P�' 3� K.d ू�'' ��%�� 01 *.W>�� 9�)�� �H��� ���� *��X�� �ः'� �(ि�ः�P�' 3� o.B ू�'' ��%�� �)��1

7. 9�)�� �H� BCJK/JJ �� �( � 6���- � �( � -���ःc� 42' �( � -���ःc� 67��3��� ब�: 81.9 ू�'' � 18.1 ू�'' ���% *�(��� 01 ����� -]^ �� �ब�$ ���)�� ���A ���+ऽ$�� ���- 2������ �3���4�5 ����O��� ���A ��O� &%ऽ�� 82��� 9��� �q �( 2��% 9�)�� �H� BCJK/JJ �� �( � �-��� -' 9�)�� �H��� ' (����� D.o ू�''�% +�:� �@ �. ]f 84� f^ *4� BK ���� �(�% *�(��� 01

8. 9�)�� �H� BCJK/JJ �� ू3%-' �( � -���ःc� 67��3��� �< U3� �(3:��.r� ू3%��

Page 15: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

�4��+3� 4e� o.] ू�'' � 4�-�'� ू3%�� �4��+3� �� ].B ू�'' ���% *�(��� 01 ���-��, �$���� ू3%�� D.K ू�'', ू3% �.] �� D.o ू�'', -s��P ू3%�� B.J ू�'' � ू3% �. B �� B.D ू�''�% 9�)�� �< U �(�% *�(��� 01

9. 9�)�� �H� 2074/75 �� 18.7 ू �'' ��%�� ����%& -N�4� 9�)�� �H� 2076/77 �� �N�4 16.67 ू�'' ���% *�(��� 01

10. ����O��� 82��� ���3.�'� � -($ः'� *���< U ���� 01 ���X�� ')� 3���� �ः'�� ���� 0 ��% ��Oः� 2 (���5 ���+ऽ$�� 6>�%t� ���'� ू�u ���� 01 ���� ��v%3�����T-�� ������ 4e%�� 01 9+'N�� ')� ��w � x$ ���ः)����� ���T ��2�� '��� ���� 01

11. 9�)�� �H� BCJK/JJ �� ��-(��/� �( � ������ 82� -' 9�)�� �H��� ���� *��X�� ' (����� ]B.^ ू�''�% �< U �@ �. K 84� ]C *4� Kf ���� ��%�� 01 ������ 82��y�% 2��( 82� �. 4 84� 50 *4� Jf ����, �:TO�-' 82� �. 96 *4� 48 ���� � �S�� ���ः)� �. KD *4� 42 ���� ��%�� 01

12. 9�)�� �H� BCJK/JJ �� ��-(��/� �W�� �.z' ��H � ���{� ��H�� O/�� ���� ��Oः� -' 9�)�� �H��� ���� *��X�� ' (����� ^.o ू�''�% �< U �@ �.d 84� oK *4� J^ ���� ��%�� 01 O��y�% �� ��Oः� �.4 84� 97 *4� 54 ���� � *+� ��Oः� �.o^ *4� Bd ���� ��%�� 01

13. 9�)�� �H� BCJK/JJ �� ��-(��/� �W�� ������� ��Oः� -' 9�)�� �H��� ���� *��X�� ' (����� ^.K ू�''�% �< U �@ �. o 84� J^ *4� J] ���� �(-%�� 01

14. 9�)�� �H� BCJK/JJ �� ��-(��/� ू3% � ः)����'���@ [. Ko *4� KC ���� ��Oः� 4�T���T5 ���� 01 9�)�� �H� 2075/76 �� �W, ू3% � ः)���� '��� �. d *4� od ���� ���>5� 4�T���T5 ���� 0 ��% 2��( 9�)�� �H��� ��-(��/��� �ः'� ���>5� [.B *4� of ���� �q ��� ���� 01

15. 9�)�� �H� BCJK/JJ �� ��-(��/� *�(3�� �. ]K *4� ]^ ���� � x$ �. ^D *4� ^ ���� -�� �. ] 84� ^ *4� Bf ���� ���� ����'� ू�'4U'� ू�u ���� 01

16. BCJK *����/� �( � �'�� 4�T�P ����O��� x$ [. ]C 84� oJ *4� ^C ���� ��%���� �. ^] *4� ^C ���� )� �@ BCJK ��-(��/� �( � �'�� 4�T�P ����O��� x$ �. ]] 84� D^ *4� fC ���� �(-%�� 01 ���� 9+'N�� x$ �. o 84� oC *4� d ���� � ��w � x$ �. K 84� ^^ *4� Jd ���� ��%�� 01

17. �S�� &%ऽ�� ि (' �ः'�� �(T3� -��� 01 �S�� ��(T2 *���< U �(T3� O��(�� ��)� �S�� ����4���� ��%' 6>�%t� �ः'�� ���� 01 BCJK ��-(��/��� BJ ��.${� 4|�, BD

Page 16: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

���� 4|�, BB �S �/���, f^ �W( �S �S�� �ः)� � ] �:���X�� ���� 4|� -�� �( � ]KB 4|� ')� �S�� �ः)� �z����� ��%�� 0�A1 4|� ')� �S�� �ः)� ���A �W( �S �S�� �ः)� ��%'�� �8� �}t �� ^,KoC �(-%�� 01 BCJK ��-�(�/� JoK ः)���� '��� ��.${� 4|��� �8� �(-%�� 01 4|� ')� �S�� �ः)����� �N�4 61.0 ू�'' ��-N���� �./'�� �� 8�'� ��%�� 01

18. 9�)�� �H� BCJd/JK �� ��-�(�/� 4|� ')� �S�� �ः)��� ��&%� ^.J ू�''�% 4e%���� 2��( 9�)�� �H��� ���� *��X�� f.0 ू�''�% �< U �@ �. Do 84� ^o *4� B] ���� ��%�� 01

19. 9�)�� �H� BCJK÷÷÷÷JJ �� ��-(��/��� �ः'<' �(ि�ू3�� J.D ू�''�% 4e%�� 0 ��% �} �( .2' �(ि�ू3�� ].] ू�''�% W5%�� 01 *.W>�� 9�)�� �H��� ���� *��X�� �ः'<' �(ि�ू3�� f.o ू�''�% 4e%�� �)�� ��% �} �( .2' �(ि�ू3�� C.J ू�''�% W5%�� �)��1

20. 9�)�� �H� BCJ6÷JJ �� ��-(��� ��O� &%ऽ'�� �� �O���� �< U ]].D ू�'' ��%�� 019�)�� �H� BCJd/JK �� ��-(��� �ः'� �< U3� ]d.J ू �'' ��%�� �)��1

21. BCJd ��-(��/� �%��� ः5� �~�2%+O�� �:2��< ' �/����� �}t �� BCd ��%���� BCJK ��-(��/� �ः'� �}t �� B]B �(-%�� 0 1 BCJK ��-(� ���+'�� �X'��ऽ 4O�� �(TO���$ BCJd ��-(� ���+'�� ' (����� Bo.J ू�''�% �< � �@ �. ]J 84� KC *4� ^D ���� ��%�� 01

22. BCJK ��-(��/��� 4����� ��(T2 �(-%�� O��}t�� BB.C ू�'' ��%�� 01 ��3%.� ��O-���� O��% ���3�� � �' 26.0 ू�'' O��q t���� 4����� ��(T2 �(-%�� 01

23. 9�)�� �H� BCJK/JJ �� ��-(��/� ������ �ः)����� �}t�� Do �O�� f �� DJ, %�� �3ः� �}t �� Kd ��8 ]d �O�� o �� KC � %�� �(TO� �. JJ *4� Bo ���� ��%�� 01 ������ &%ऽ�� Kf �O�� o �� ू7�& ��O-��� ��O��� ���� 0 1

24. 9�)�� �H� BCJ6/JJ �� ��-(��/� �( � �ः'( �����' BB.D ू�''�% �< U �@ �. Jo *4� ^] ���� �(-%�� 0 ��% �ः'( 9��' B.K ू�''�% W5%� �. ^ 84� Bo *4� Bo ���� ��%�� 01 �� *��X�� �ः' ( ������ W�5� o.D ू�''�% �q �( 2� �@ �. f 84� o^ *4� DD ���� ��%�� 01 9�)�� �H� BCJd/J6 �� ���� *��X�� �ः'� W�5� Bo.o ू�''�% 4e%� �. f 84� fJ *4� ff ���� �(-%�� �)��1

25. 9�)�� �H� BCJd/J6 �� ��-(��/� �. df *4� ^^ �����% W�5��� ��%�� �X��+'� .ः)�' 9�)�� �H� BCJK/JJ �� ���� *��X�� �.DJ *4� fo �����% 42'�� ��%�� 01 9�)�� �H� BCJd/JK �� ��-(��/� �.] 84� ^] *4� o^ �����% W�5��� ��%�� 2��( 8�'� 9�)�� �H� BCJK/JJ �� ��-(��/��� �(X�� �@ �.] 84� Bo *4� ^D ������ ���� ��%�� 01

Page 17: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

26. 9�)�� �H� BCJK/JJ �� ��-(��/� �ू%H$ 9ू��� ].f ू�''�% �< U �@ �. d 84� ^B *4� oB ���� �(-%�� 01 -' 9�)�� �H��� ���� *��X�� �ू%H$ 9ू��� BD.o ू�''�% 4e%� �. d 84� fB *4� ]^ ���� �(-%�� �)��1

27. BCJK ��-(� ���+'�� �( � �3%� ����� �.z�' 2076 *����� 10 84� 39 *4� 4�5 4e%� �.]] 84� DK *4� d] ���� �(-%�� 01 �� �.z�' ]C � ����� �ः' ( 9��' � f.f � ����� �ः' ( ')� �%�� 9��' X�� ����u ��%�� 01

28. BCJK *��� ���+'�� ' (����� BCJK ��-(� ���+'�� �%���� [����T *�%N��P ����T- J.J ू�''�% *��:>�� �@ *�%N��P ��� ���� 8N�3 ����� 3� �. ]]f.oo ��%�� 01

29. 9�)�� �H� BCJK/JJ �� ��-(��/� BK .O>���� ]B ��8 Bd �O�� W��N������ 4�(9����� -N�4� ������ ���- 'c��� ����� -�� -N�4��� �%8��(�� ��%�� D ��8 ^] �O�� f �� D] W��N���� � �2�� ���� 0�A1

30. ूX���+ऽ� ��O-�� ����ब� *+'-�' 9�)�� �H� BCJd/JK �� ��'� ू3%�� KoK ः)���� '��� ���� ����ब��[ �z��� �@ ] ��8 ff �O�� ��.R�[�% `�' ]B.oD i3��� ��O-��� ����� 0�A1

31. BCJK ��6� ] -'%3%.8 ��-: ���� ��-3���� 9X�N�' ����.O� �(�&� ��O�� *+'-�' ����/� Jo .O>���� ]B �O�� B �� fJ ��O-��3�'� �:.2�< ' ���� 0�A ��% ] ��8 dB �O�� ��-3���'�� 3'�� ���� 0�A1 �� ��-3���'���[4�5 ����.O� �(�&� ��H�� �. JJ ���� fJ ��8 ��� O/�� ���� 01

32. 9�)�� �H� BCJd/JK �� '(����� 9�)�� �H� BCJK/JJ �� X�� 4����� &%ऽ�� B.B ू�''�% W5%�� 0 ��% 67��3� 1.05 ू�''�% W5%�� 01 2��( 9�)�� �H��� X�� 4����� 67��3�7��� ��% �< U ���� 01

33. 2��( 9�)�� �H��� ��-(��/��� 6��- ���-4�5 ः���< ' ��3%.� �-��� -' 9�)�� �H��� ���� *��X�� ' (����� ]Kd.4 ू�''�% �< U �@ �. B^ *4� KJ ���� �(-%�� 01 �-��� 4���4�5 �� *��X�� �. 1 84� 55 *4� �-��� ः���< ' ���� 01 `���-� ��'���$ �����$�� ���- -N���� ���'-', ���:��, ��2��7�� �(X�� ')� ू ब��-' ������$�� ���$ ��3%.� �-��� 4�3� -��� 01 �-����� ���- ��� �+3( �%�� �% +ि �� 2����� 9��� 01

34. 9�)�� �H� BCJK/JJ �� ��-(��/� 6��-�� �. B] 84� ] *4� od ���� �( � �-��� ��%�� 01 V: ��, �v��� � ���� 6��-�� K ��8 ]o �O�� f �� BJ �% ��O-��� ����� 0�A1

Page 18: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

35. 9�)�� �H� BCJK/JJ �� ��-(��/��� ���5��� 9-���� �< U ���� 01 BCJd �(H3%.8 BCJK �(H�/��� *��X�� ू�' ���5��� ��3� 4��� *��X ]D i3� ��%�� 01 ������ ��������� ���$ ��0>�� *��X�� ���5� &%ऽ�� 4e� *�� ��%�� 01

36. '�ो ������$ � -�T6�������� O��%� ���T �-����������� W�H$� ���� ���$ �%����� ���� &%ऽ�� 4��4�� -�� O��q t�� 62.2 ू�'' �(-%�� 01

37. BCJK ��-(��/� �( � O���t���� 90.0 ू�'' O���t���� ��('�� ��(T2 �(-%�� 01 �( � ��(' 67��3� -' �H��� ' (����� f.D ू�''�% �< U �@ ]Ddd �%-���5 �(-%�� 01

38. 9�)�� �H� BCJK/JJ �� ��-(��/� �(�(��� �W4�5 �����$ ���� �$���'� � ः)���� ��� ���� '�� �����ऽ% ]d �O�� B �� do �����5�, 8s��.ः�' ^ �O�� B �� d] �����5� � ��2� ��� ^ �O�� f �� oB �����5� -�� �: � ����� �/4�@ Do �O�� D �� oJ �����5� �(-%�� 01 ू3% � ः)����ः'�4�5 61 �O�� 3 �� 95 �����5� ��� �����$ ���� 01

39. 9�)�� �H� BCJd/JK �/� �%����� 6��� ��� *+'��� F� ���(�%���� �}t�� B^ ��%���� 9�)�� �H� BCJK/JJ �� ��-(��/� �ः'� �}t�� DC �(-%�� 01 �4� ������ �z����� ���% ����ः)��� �}t�� Dd �(-%�� 01

40. 9�)�� �H� BCJK/JJ �� ��-(��/� �� F� -��4�� 9��O���y�% -�'�4(U *+'��� F� ����ः)�� �����$ ���� fK.0 ू�'' � ��8�� *+'�� F� ����ः)��� �����$ ���� dK.0 ू�'' �/�� ���� 01

41. O��-�/O���(�-4i3���� JC �.��. �%���-��y�% 9�)�� �H� BCJK/ �� JJ��-(��/� dK �����5� �%���-��� �����$ �/�� ���� 0 1

42. �.&� �ऽ BCJK �� ू�)��� '��� 8(3 ����3� ^J.] ू�'', 9X���:' '��� ^D.o ू�'' � ��y���� '��� oJ.K ू�'' �(-%�� 01 �-' �H����� ' (����� '�-' ���� 8(3 ���)� ����3��� �(X�� ���� 0 1 ����� '��� .&��� �� �� ����'� ��.� ���� 01

43. BCJK �� ��-(��/��� dd .O>���� dCd ः)���� '��� ः��ःc� �4�� ����ब� �ः'�� ���� 01 �� ����ब��� BK ��8 fJ �O�� f]C O�� �4��' ���� 0�A O��y�% Bd.] ू�'' *�' -��4 ��%�� 0�A ��% ���4 3 ��8 O%� ��-N�� 0�A1

44. BCJK �� ��-(��/� �( � O��q t���� ^0.C ू�'' O��}t���� 9X���:' 8��%���� ')� 'ू�'' O��}t���� 9X���:' �������� �( �X� �(-%�� 01

45. BCJK ��-(��/� �:�/�4�5 &�' ���� ��O� 9��� 63.3 ू�'', ����O��� ����� Jo.] ू �'', �(��'�.7�� �/�3� oD.J ू �'', ः��ःc� �ः)� dd.9 ू �'',

Page 19: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

������ ��� fo.] ू�'' � �(�&� ������� ��� dC.7 ू�''�� �(�������$ ���� �/�� ���� 01

46. ��म��, ������ �ब�$ ���)�� ')� ���+ऽ$�� ���- �3��[ 2�>�( *.W�/� *)�'+ऽ�� 9X���:' �N��:2��[ � ������ ब������ �+'�Hू3 ��%�� 3%.8+0�A1 '� '7�r�'�� *�ः)��� 9�)�� -�' ��X�� .�)� �(T3� O�T3� 9�)�� ���� � ः)� �7��� �N��:2��[�� 2�� �3� -��� 01

Page 20: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 21: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 22: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 23: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 24: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 25: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 26: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 27: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 28: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 29: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 30: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 31: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 32: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 33: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 34: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 35: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 36: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 37: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 38: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 39: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

20

Page 40: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

21

Page 41: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

22

Page 42: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

LMBIS

SuTRA

23

Page 43: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

24

Page 44: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

25

Page 45: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

26

Page 46: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

27

Page 47: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

28

Page 48: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

29

Page 49: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

30

Page 50: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

31

Page 51: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

32

Page 52: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

(BPAN)

(PPAN)

(WPAN)

33

Page 53: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

34

Page 54: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

35

Page 55: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

36

Page 56: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

37

Page 57: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

38

Page 58: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

*

39

Page 59: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

40

Page 60: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

41

Page 61: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

42

Page 62: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

43

Page 63: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

44

Page 64: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

45

Page 65: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

46

Page 66: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

47

Page 67: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

48

Page 68: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

49

Page 69: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

50

Page 70: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

51

Page 71: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

52

Page 72: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

**

53

Page 73: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

54

Page 74: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

:

* LIBOR

:

55

Page 75: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

:

56

Page 76: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

57

Page 77: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

58

Page 78: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

59

Page 79: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

60

Page 80: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

Co-operative and Poverty-related Management Information System- COPOMIS)

61

Page 81: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

62

Page 82: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

63

Page 83: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

64

Page 84: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

65

Page 85: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

66

Page 86: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

:

67

Page 87: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

68

Page 88: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

69

Page 89: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

70

Page 90: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

%

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%% %

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71

Page 91: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

72

Page 92: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

:

, , ,

73

Page 93: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

74

Page 94: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

75

Page 95: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

76

Page 96: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

77

Page 97: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

78

Page 98: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

79

Page 99: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

80

Page 100: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

81

Page 101: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

82

Page 102: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

83

Page 103: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

84

Page 104: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

85

Page 105: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

86

Page 106: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

87

Page 107: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

88

Page 108: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

89

Page 109: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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90

Page 110: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

91

Page 111: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

92

Page 112: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

93

Page 113: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

94

Page 114: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

95

Page 115: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

96

Page 116: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

97

Page 117: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

98

Page 118: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

99

Page 119: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

100

Page 120: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

101

Page 121: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

. . . .

102

Page 122: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

103

Page 123: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

104

Page 124: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

105

Page 125: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

106

Page 126: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

107

Page 127: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

108

Page 128: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

109

Page 129: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

110

Page 130: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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112

9.68 आ"थ$क वष$ 2075/76 को नेपालको ू/े0पत जनस45या २ करोड ९७ लाख ४ हजार ५ सय १ लाई आधार माDदा आ"थ$क वष$ 2075/76 मा ू"तFयिH पेशो"लयम आयातमा सबैभDदा बढN "डजेल ५७.७ "लटर रहेको छ। पेशोल आयात ू"तFयिH 19.1 "लटर र एल.पी.जी. ू"तFयिH 14.5 के.जी. रहेको छ।

पय$टन /ऽे

9.69 अVWतीय ूाकृ"तक एवम ्समZृ साँःकृ"तक स]पदाको कारण नेपालको तलुना`मक लाभको /ेऽको aपमा पय$टन रहेको छ। नेपालका ूाकृ"तक, साःँकृ"तक, जै0वक एवम ्मानव "न"म$त स]पदाहaको संर/ण तथा ूवZ$न गदd नेपाललाई 0वe मानिचऽमा आकष$क, रमणीय र सरुि/त गDतFयःथलको aपमा 0वकास गनg दNघ$कालNन i0jकोण "लई सन ्२०२५ स]ममा २५ लाख भDदा बढN पय$टकहaको ॅमण गराउने र ८ लाख ९८ हजार रोजगारNको "सज$ना गनg लआय "लएको छ। यस उpेँय ूा"rको ला"ग सन ्२०२० लाई नेपाल ॅमण वष$को घोषणा गरN २० लाख पय$टक "भsयाउने लआय रहेकोमा कोरोना महामारNको कारण ॅमण वष$ ःथगन भएको छ।

चाट$ 9(ज) : पय$टक आगमन स45या (हजारमा)

ॐोतः संःकृ"त, पय$टन तथा नागvरक उwयन मDऽालय, 2076

िjFयः हरेक वष$को जनवरNदेिख "डसे]बर स]मको तyयाz समावेश गvरएको छ। ःथलमाग$बाट "भ"ऽने भारतीय पय$टकलाई यसमा समावेश गvरएको छैन।

9.70 0वगत दश वष$को अव"धमा आ"थ$क वष$ 2072/73 मा नेपालमा पय$टन आगमनमा केहN कमी आएको "थयो। तर पय$टन आगमनको स45या ब|दो दरमा रहेको छ। आ"थ$क वष$ 2075 पषुदेिख 2076 पषुस]मको अव"धमा ू"त पय$टकको सरदर बसाइ अव"ध १३ Vदन रहेको छ ।

२००

४००

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१२००

२०६६ २०६७ २०६८ २०६९ २०७० २०७१ २०७२ २०७३ २०७४ २०७५ २०७६

हवाई माग$वाट ःथल माग$बाट

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113

Page 133: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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Page 134: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

115

Page 135: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

116

Page 136: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

117

Page 137: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

118

Page 138: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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119

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120

Page 140: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

121

Page 141: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

122

Page 142: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

123

Page 143: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

124

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126

Page 146: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

127

Page 147: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

128

Page 148: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

129

Page 149: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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Page 150: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

131

Page 151: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

132

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133

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134

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135

Page 155: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

136

Page 156: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

137

Page 157: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

138

Page 158: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

139

Page 159: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

140

Page 160: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

141

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143

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144

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145

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146

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147

Page 167: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

148

Page 168: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

149

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150

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(Secondary Education Examination)

151

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156

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158

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159

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160

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161

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162

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163

Page 183: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

164

Page 184: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

165

Page 185: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

:

166

Page 186: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

167

Page 187: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

168

Page 188: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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170

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Action Room

172

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173

Page 193: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

:

:

174

Page 194: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

175

Page 195: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

)

CCMC

176

Page 196: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

177

Page 197: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

178

Page 198: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

179

Page 199: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

180

Page 200: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

No Objection Letter/Certificate (NOC)

“ ” “ ” “ ”

181

Page 201: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

182

Page 202: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 203: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 204: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 205: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 206: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 207: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

#

Page 208: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 209: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 210: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 211: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛
Page 212: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

i

Page 213: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

ii

Page 214: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

iii

Page 215: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

iv

Page 216: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

v

Page 217: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

vi

• Format)

• Round -up

(Negligible)

Page 218: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

1

Page 219: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

2

Page 220: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

3

Page 221: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

4

Page 222: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

5

Page 223: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

6

Page 224: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

7

Page 225: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

GN

DI

8

Page 226: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

9

Page 227: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

10

Page 228: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

11

Page 229: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

12

Page 230: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

13

Page 231: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

14

Page 232: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

15

Page 233: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

1

Page 234: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

17

Page 235: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

18

Page 236: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

19

Page 237: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

20

Page 238: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

21

Page 239: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

22

Page 240: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

23

Page 241: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

#

24

Page 242: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

25

Page 243: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

#

26

Page 244: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

27

Page 245: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

28

Page 246: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

29

Page 247: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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Page 248: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

31

Page 249: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

32

Page 250: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

33

Page 251: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

34

Page 252: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

*

35

Page 253: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

=

36

Page 254: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

37

Page 255: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

38

Page 256: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

39

Page 257: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

40

Page 258: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

41

Page 259: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

42

Page 260: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

43

Page 261: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

44

Page 262: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

45

Page 263: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

46

Page 264: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

47

Page 265: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

48

Page 266: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

49

Page 267: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

50

Page 268: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

51

Page 269: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

52

Page 270: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

53

Page 271: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

54

Page 272: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

55

Page 273: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

56

Page 274: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

57

Page 275: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

* +

:

*

58

Page 276: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

59

Page 277: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

60

Page 278: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

61

Page 279: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

62

Page 280: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

63

Page 281: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

64

Page 282: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

65

Page 283: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

66

Page 284: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

67

Page 285: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

68

Page 286: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

69

Page 287: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

Scri

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rade

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70

Page 288: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

71

Page 289: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

72

Page 290: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

73

Page 291: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

74

Page 292: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

75

Page 293: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

76

Page 294: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

77

Page 295: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

78

Page 296: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

79

Page 297: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

80

Page 298: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

81

Page 299: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

82

Page 300: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

3031

1.78

3967

0.48

4169

8.65

4503

7.47

83

Page 301: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

84

Page 302: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

85

Page 303: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

86

Page 304: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

87

Page 305: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

88

Page 306: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

89

Page 307: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

90

Page 308: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

91

Page 309: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

92

Page 310: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

93

Page 311: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

94

Page 312: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

95

Page 313: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

96

Page 314: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

97

Page 315: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

98

Page 316: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

99

Page 317: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

100

Page 318: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

101

Page 319: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

102

Page 320: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

103

Page 321: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

104

Page 322: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

105

Page 323: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

106

Page 324: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

107

Page 325: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

108

Page 326: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

109

Page 327: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

110

Page 328: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

111

Page 329: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

112

Page 330: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

113

Page 331: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

114

Page 332: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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115

Page 333: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

116

Page 334: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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117

Page 335: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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118

Page 336: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

119

Page 337: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

120

Page 338: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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Page 339: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

122

Page 340: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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Page 341: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

124

Page 342: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

125

Page 343: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

126

Page 344: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

127

Page 345: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

128

Page 346: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

129

Page 347: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

130

Page 348: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

131

Page 349: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

132

Page 350: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

133

Page 351: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

134

Page 352: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

135

Page 353: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

136

Page 354: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

137

Page 355: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

138

Page 356: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

139

Page 357: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

140

Page 358: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

141

Page 359: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

142

Page 360: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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143

Page 361: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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144

Page 362: ] Ó [ 6¢ 6 - Ministry of Finance, Nepal · 1. ˘ ˇˆ˙ ˝ ˛˚ ( ˇ˛˜-19) # $ˆ % ˝ &ˇ' (˝ ( )˘ *)' +, -./˛ * % 01 # $ ) ˇ˝+,$ -˝ 2ˇˆ˙ 3 45 67 3˝3 %.8 9 :ˇ' 6 ˛

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