1. >L ;]vfd ;'wf/ arttyf C0f ;xsf/L ;+:yf ln=
;]vfd, )%, :ofËhf
“cfhsf] art ef]lnsf] ;'lgl:rt elaZo”
;Dks{
(*$^)!#@*), (*%^)@&$$(, (*!$!!%##^,
O{d]n M– sekhamimprove@gmail.com
sekhamimprove@accountant.com
j]a;fO6M–http://sisaccol.blogspot.com/

2. Kof/f ;fO6 e]6stf{ ;'elrGtsx?,
xfdLn] o; >L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yf lnld6]8 ljlwjt u7g, btf{ / ;+rfng ub}{
cfPsf]df, o; ;DalGw ult lalwx?sf] af/]df hfgsf/L u/fpg] p2]Zon] xfdLn] of] ;fO6sf] klg
xfd|f ;'elrGtsx?dfxflb{s :jfut Û

3. xfd|f] j]e k[i6 x]g'{ ePsf]df tkfO{nfO{ w]/} w]/} wGoafb 5 .
;a{k|yd, xfd|f] o; >L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yf lnld6]8, ;]vfd, )%, :ofËhfsf] o; j]ek[i6x?
x]g{ OR5f ug{' eO{ o; ;+:yfsf] ;'rgf k|lt xft a9fpg'ePsf]df d tkfO{nfO{ ;Ddfgsf ;fy xflb{s
cWoIfsf] tkm{af6egfO{

4. Kof/f d'Nojfg ;fO{6 e]6stf{x?,
g]kfnsf] Ps dWo efudf cal:yt :ofËhf lhNnfsf] ;'Gb/ e"ld ;]vfd / ;]vfdsf] s]Gb|laGb'df ;~rflnt >L
;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yf lnld6]8sf] tkm{af6 / d]/f] AolQmut tkm{af6 xflb{s :jfut 5 . o;
;lrasf] tkm{af6egfO{

5. gd:sf/,
laz]if u/L xfd|f >Ldfgx?, bfh–efO{x?, / afafx?n] / s]lx lbbLalxgLx?n] klg cfˆgf] Nofut / kl;gfaf6
b]z ljb]zdf uP/ sdfpg'ePsf /sdx?nfO{ xfdL 3/df ePsf u[lx0fLx?n] ;dod} yf]/} yf]/} u/]/ ePklg
sf]iffWoIfsf] tkm{af6 egfO{

6. cWoIf
;lrj sf]iffWoIf ;ldlt ;b:ox?
pkfWoIf
>L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yflnld6]8sf]
;f+u7lgs wfFrf
C0f ;ldlt n]vf;ldlt lzIff ;ldlt
z]o/ ;b:ox?

7. ;xsf/L ;DalGw hfgsf/Lx? k|z:t dfqfdf o;sf] ;fO6 k[i6x?df /fv]/ lh1f;x?nfO{ ;'–;"lrt ug{' xfd|f]
bfloTj xf], eGg] 7fg]/ g} xfdLn] of] ;+:yfs} cflwsf/Ls ;"rgfx? /fVg g} of] ;fO6 k[i6x? lgdf{0f
u/]sf xf}+ . o;sf] ;"rgfx?n] xfd|f ;fO6 e]6stf{x?nfO] k"0f{ ;Gtli6 k|bfg ug]{ s'/fsf] ck]Iff u/]sf
5f}+ . ;xsf/L ultlalwx?, ;xsf/L l;4fGt, d"No / dfGotfdf cfwfl/t / k|rlnt gLlt–lgod clg kl/is[t
;+:sf/x?sf] lasf; / k|of]u åf/f o; ;xsf/L ;+:yfsf] lasf; / ;xsf/L ;+:yfsf] pGgtLåf/f ;dfhsf ;b:ox?sf]
cfly{s lasf; ug{' xfd|f] p2]Zo xf] .
;dfhdf 5l/P/ /x]sf k"FlhnfO{ Ps7fpFdf hDdf ul/ To;af6 aGg] 7"nf] k"Flhn] 7n} vfnsf] cfly{s
laifoa:t'

8. != ;xsf/L ;DalGw ;"rgf /lzIffx? ;dfhsf ;b:ox?nfO{lbg] .
@= ;xsf/L ;+:yfdf gofF ;b:ox?k|j]z u/fpg] .
#= ;xsf/Lsf] z]o/laqmL ljt/0f ug]{ .
$= z]o/;b:ox?nfO{al9 eGbf al9 art ug{ clek|]l/t ug]{ .
%= ;+slnt k"FlhnfO{ z]o/;b:ox?Dffemdf g} C0f kl/rfng ul/ pgLx?sf] cfly{s ljsf;df ;xof]u ug]{ .
^= z]o/;b:ox?nfO{cfly{s pkfh{g x'g]s'g} pBf]u tyf Aoj;fo ;+rfng ug{ k|]l/t ug]{ .
&=cfDbfgLd'ns Aoj;fosf] :yfkgf / ;+rfngug]{ .
*= ;/sf/L tyf u}/;/sf/L ;+:yfaf6 lg;t{ cg'bfg tyf C0f cg'bfg:jLsf/ ug]{ .
(=z]o/ ;b:ox?sf]nflu cfjZos Joj;fod'ns tflndsf] Aoj:yf ug]{ .
!)= z]o/;b:ox?af6pTkflbt a:t'x?sf] ahf/ Aoj:yf ldnfpg] .
xfd|f ;]jfx?

9. of] lgtfGt gfkmfd'ns ;+:yf xf] . o;n] z]o/ ;b:ox?sf] cfly{s ljsf;sf lglDt ;b}j sfd ub{5 . o;n] z]o/
;b:ox?sf] lxtsf] nflu dfq sfd ug]{ ePsf]n] u}x| ;b:ox?sf] nflu o;n] s'g} ;lawf k|bfg ug{ afWo x'g]
5}g . t;y{ z]o/ ;b:o aGgsf nflu xfn;Dd c;xeflux?nfO{ klg clek|]l/t ub{5 . olb o; ;+:yfaf6 ;+:yfn]
;~rfng u/]sf cfly{s lqmofsnfkdf jf C0f sfo{qmddf efu lng rfx]df o;sf] z]o/ ;b:o e} lgoldt art
u/]sf] x'g'kg]{5 . o;n] hlxn] klg z]o/ ;b:o / artstf{sf] cfly{s lasf;sf nflu ljleGg sfo{qmdx?sf]
>L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yflnld6]8eg]sf] s]
xf] <

10. of] ;+:yf l8lehg ;xsf/L sfof{no, :ofËhfdf ljlwjt btf{ e} ;]vfd, )%, :ofËhfdf sfof{no /xg] u/L ;]vfdsf
;Dk"0f{ ;b:ox?nfO{ z]o/ lat/0f ug{ ;Sg] clwsf/ k|fKt u/L cfˆg} lgu/fgLdf ;xsf/L d"No / dfGotfdf
>L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yflnld6]8sxfFaf6
;+rflnt5 <

11. ltt/ljt/ ePsf kF"lhnfO{ Pslqt u/L cfly{s lasf;åf/f ul/jL lgjf/0f ug{' g} o;sf] d'nnIo xf] .
>L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yflnld6]8sf]nIos]
xf] <

12. ;dfhsf ;b:ox?nfO{ cfly{s pkfh{g / artsfo{df Pstfa4 u/fpg o;n] lg/Gt/ ?kdf clek|]l/t ug]{ vfnsf]
sfo{qmdx? cfof]hgf ug]{, ;dflxt ;b:ox?sf] lxtsf nflu plgx?nfO{ pBf]u Aoj;fo ;+rfng ug{ k|]/0ff
k|bfg ug]{ /cfjZos k|ljlwd'ns tflndsf] cfof]hgf /;+rfng u/L o;n];xsfo{sf] sfd ub{5 .
>L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yflnld6]8n]s;/L
;dfhdf;xsfo{sf] sfd ub{5 <

13. >L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yf lnld6]8,
;]vfd, )%, :ofËhf, g]kfn .
;Dks{ AolQmM–
an gf/fo0f dfgGw/ -;lrj_ – (*$^)!#@*)
;Ltf dfgGw/ -sf]iffWoIf_ – (*!$!!%##^
lnn axfb/ yfkf -cWoIf_ – (*%^)@&$$(
xf]d axfb/ yfkf -pkfWoIf_ – (*!&!@($*^, (*)#(@(#@!
O{d]nM– sekhamimprove@gmail.com,
sekhamimprove@accountant.com
j]a;fO6M– http://sisaccol.blogspot.com/
>L ;]vfd ;'wf/ art tyf C0f ;xsf/L ;+:yf
lnld6]8nfO{ lgDg cg';f/ ;Dks{ ug{
;Sg'x'G5 .