;"rgf k|ljlwdf
sDKo"6/– lnnfgfy bxfn
of]
ljZj lbgfg'lbg ;"rgf k|ljlwdf ljsf; e}/x]sf] 5 . o; ljsf;nfO{
sDKo"6/n] cem ;kmn agfPsf] 5 . olb sDKo"6/sf] k|of]u ;xL7f+pdf u/]df
o;n] dflg;nfO{ w]/} eGbf w]/} ;"rgf k|jfx ub{5 eg] o;nfO{ hyfeflj k|of]u
ugf{n] o;n] dflg;nfO{ ;"rgfsf] ;f6f] cwf]ultdf klg n}hfg ;S5 . To;}n]
sDKo"6/nfO{ ;xL 7f“pdf ;xL?kn] k|of]u u/f} .
o;/L
;/–;/tL x]g]{ xf] eg] sDKo"6/n] OG6/g]6 dfkm{t ljZjsf] s'g} klg s'gfdf
/x]/ klg ljZjdf sxf“ s] eO{ /x]sf] 5 eGg] yfxf kfpg ;lsG5 . To:t} Od]n dfkm{t
cfÎgf ;fyLefO{x?nfO{ / cfkmGtx?nfO{ va/ k7fpg ;lsG5 . OG6/g]6sf] k|o]fu gx'bf
x'nfsdfkm{t lr7L kq k7fOGYof] . / cfÎgf cfkmGtx?nfO{ va/ lbg] ul/GYof] . clxn]
Pp6f km];g g} rn]sf] 5 olb sDKo"6/ rfnpg gcfPdf klg Od]n / OG6/g]6
l;Sg] / Rofl6¨ ug]{ . Tolt dfq geP/
Business purpose sf] nfuL klg OG6/g]6sf] k|of]u u/]sf] kfOG5 . To;sf] pbfx/0fsf]
?kdf cgnfOg Business cfÎgf] sDkgLsf] pTkfbg s] slt 5 / s'g ;dfgsf] d"No
slt 5 ;Dk"0f{ hfgsf/L OG6/g]6df /flvG5 / OG6/g]6 rnfpg] dflg;n] TSo;nfO{
x]5{g\ . To;sf] Od]n 7]ufgfdf ;Dk{s u/]/ cfkm'nfO{ rflxPsf] ;fdfg c8/ ug{ ;S5 /
sDkgLn] cfÎgf] Jofkf/ ljZj e/ hxf klg
ub{5 . csf]{ tkm{ x]g]{ xf] eg]
3/df a;L a;L c8/ u/]sf] ;fdfg 3/df g} cfpg] h;n] ubf{ pkef]QmnfO{ ahf/ uP/ ;do
jjf{b ug'{ k/]g eg] laqm]tfnfO{ OG6/g]64f/f g} cfÎgf] Joj;fo cuf8L a9fpg ;lhnf]
eof] .
To:t}
o;sf] a]kmfObfnfO{ x]g]{ xf] eg] OG6/g]6 dfkm{t cfÎgf gf¨f kmf]6f]x?nfO{ k|:t't
u/]/ cfÎgf] sdfO{ a9fpg kl5 gkg]{sf] ;+Vof klg sd 5}g eg] s;}nfO{ s'g} JolQm
k|lt l/; p7]df p;sf] /fd|f] kmf]6f]nfO{ sDKo"6/sf] ;xof]udf gf¨f u/fP/
p;sf] lvNnL p8fpg]sf] ;+Vof klg sd 5}g . o;/L s'g} klg s'/fsf] kmfO{bf /
a]kmfO{bf b'j} x'G5g\ . To;sf] pkof]u ;xL 7fpdf ug{ ;Sg' k¥of] / To;n] xfdLnfO{
klg kmfObf k'¥ofp5 . unt k|of]u u¥of] eg] xflg cjZo k'¥ofp5 . o;sf] pbfx/0fsf]
?kdf xg]{ xf] eg] sDKo"6/ rnfpg] afgL k/L ;s]kl5 pgLx?nfO{ c?sfd ug{ dg
gnfUg] / To;}df lbg e/ u]d v]n]/ cfÇgf] cd"No ;donfO{ v]/ kmfn]sf] pbfx/0f
klg ;'Ggdf cfPsf] kfO{G5 . sDKo"6/ sf] efiff k|o]fu ubf{ ub}{ aflx/sf]
efiff e'Ng] klg x'g ;S5 . csf]{ pbx/0fsf] ?kdf lng] xf] eg] h:tf] !) hgf
dflg;n] !) lbgdf ug]{ sfd Pp6f sDKo"6/n] Ps lbgdf ug{ ;S5 To; sf/0fn] ubf{
o;n] a]/f]huf/Lsf] ;d:of Nofpg ;S5 / u/LjLnfO{ lgDTofpg ;S5 . –
Od]nM lilanath_dahal@hotmail.com