26
qm= ;+= ljj/0f cf=j= @)&!÷)&@ sf] s/, z'Ns, dxz'n cf=j= @)&@/&# sf] s/,z'Ns,dxz'n cf=j= @)&# /)&$ sf] nflu k|:tfljt ul/Psf s/, z'Ns tyf dxz'n ufpFAnsdf /x]sf] 3/ s/ aflif{s M s_ k'm;sf] 3/ 25.00 25.00 35.00 v_ vk8f jf l6gsf] 5fgf 50.00 50.00 70.00 u_ kSsL Ps tn] 3/ 150.00 150.00 200.00 3_ kSsL bÚO{ tn] 3/ 250.00 250.00 350.00 ª_ kSsL tLg tn] 3/ 500.00 500.00 650.00 r_ kSsL rf/ tn] 3/ 700.00 700.00 850.00 bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00 450.00 500.00 v_ b'O{ w'/ eGbf dfyL 800.00 800.00 1,000.00 # 3/ axfn s/ M- axfn /sdsf] @ b'O{ k|ltztn] x'g] /sd c;'npk/ ug]{ . 2 k|ltztn] x'g] /sd ! ;fj{hlgs hUufdf 6°L /fvL k;n ug]{ axfn s/ 500.00 550.00 550.00 @ kfg k;n dfq ug]{ Aoj;foL 200.00 220.00 250.00 # Aofkfl/s j:t' l8i6LAo'6;{ -Ps eGbf al9 ePdf k|To]s a:t'df ?= %)).)) yk nfUg]_ 2,400.00 2,640.00 2,800.00 $ dlb/f laqmL lat/0f ug]{ l8n/ 4,000.00 4,400.00 4,500.00 % dlb/f xf]n;]n yf]s laqmL ug]{ k;n 3,000.00 3,300.00 3,500.00 ^ dlb/f v'b|f laqmL lat/0f ug]{ k;n 1,800.00 1,980.00 2,100.00 & Ps Aofkfl/s j:t'sf] l8n/ -Pn=kL= Uof; df yk ?+ &))_ 700.00 770.00 800.00 * PseGbf a9L Aofkfl/sj:t'sf] l8n/ -k|To]sa:t'df ?= #%).))_ Pn=kL=Uof;dfyk?= &)).)) 700.00 770.00 800.00 ;'g k;n M æsÆ ju{df kg]{ k;n 3,650.00 4,000.00 4,000.00 ævÆ ju{df kg]{ k;n 2,000.00 2,200.00 2,300.00 ;'g rf+bL dd{t dfq 660.00 725.00 800.00 @ cl8of]÷lel8of] Sof;]6, l;=8L=, l8=le=8L= xf]n;]n yf]s /]s8{/ tyf laqmL Pj+ lel8of]u|fkmL ;d]t 1,600.00 1,760.00 1,900.00 # cl8of]÷lel8of, l;=8L=, l8=le=8L=] Sof;]6 xf]n;]n yf]s /]s8{/ tyf laqmL 1,200.00 1,320.00 1,450.00 $ cl8of]÷lel8of], l;=8L=, l8=le=8L= Sof;]6 /]s8{/ tyf laqmL 700.00 770.00 800.00 % k]6«f]lnod kbfy{ kDk /fvL laqmL ug]{ Aoj;fo -Ps eGbf al9 kDk ePdf k|To]ssf] yk ?= !,))).)) 2,500.00 2,750.00 3,000.00 ^ dl§t]n kDk 1,300.00 1,430.00 1,600.00 & k]6«f]lnod kbfy{ 8«fd jf Uofn]gdf /fvL laqmL ug]{ Aoj;fo 1,300.00 1,430.00 1,500.00 * laB't ;fdfg laqmL lat/0f ug]{ Aoj;fo 1,200.00 1,320.00 1,450.00 ( sDKo'6/÷Sofd/f÷l6=eL=÷/]l8of]÷lk|mh k;n 1,800.00 1,980.00 2,150.00 !) 3/ ;hfj6sf ;fdfgx? sfk]{6÷s'zg÷kmd k;n 1,200.00 1,320.00 1,450.00 !! 38L÷rZdf k;n 600.00 660.00 700.00 !@ ls/fgf ;fdfgsf] yf]s laq]mtf 1,200.00 1,320.00 1,450.00 !# ls/fgf ;fdfgsf] Aoj;fo ug]{ k;n æsÆ ju{sf] 850.00 935.00 1,000.00 lg)f{o g+= M 4 s_ /fhZjsf b//]6 ! ! @ 2 k|ltztn] x'g] /sd gu/kflnsfn] cfk\mgf] If]q leq aflif{s ?kdf nufpg] Aoj;fo s/ :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu/:t/Lo /fhZj k/fdz{ ;ldlt tyf /fhZj ;DefJotf cWoog ul/ k|:t't ePsf] k|ltj]bg adf]lhd cf=j= @)&@÷)&# df k|:tfljt s/sf b/jGbLdf ;fdfGo x]/km]/ ul/ cfufdL cf=j= @)&#÷)&$ df b]xfo adf]lhdsf s/ b/jGbLx? lgwf{/0f u/L sfof{Gjog ug{ slknj:t' gu/kflnsfnfO{ cg'dlt k|bfg ug]{ lg0f{o ul/of] .

:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

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Page 1: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufpFAnsdf x]sf] 3 s aflifs M

s_ kmsf] 3 2500 2500 3500

v_ vk8f jf l6gsf] 5fgf 5000 5000 7000

u_ kSsL Ps tn] 3 15000 15000 20000

3_ kSsL bUacuteO tn] 3 25000 25000 35000

ordf_ kSsL tLg tn] 3 50000 50000 65000

r_ kSsL rf tn] 3 70000 70000 85000

bflvn vf]h bt M

s_ bO w Dd 45000 45000 50000

v_ bO w eGbf dfyL 80000 80000 100000

3 axfn s M-axfn sdsf] bO k|ltztn] xg] sd cnpk ug] 2 k|ltztn] xg] sd

fjhlgs hUufdf 6degL fvL kn ug] axfn s 50000 55000 55000

kfg kn dfq ug] AojfoL 20000 22000 25000

Aofkfls jt l8i6LAo6 -Ps eGbf al9 ePdf k|To]s atdf = ))))

yk nfUg]_ 240000 264000 280000

$ dlbf laqmL lat0f ug] l8n 400000 440000 450000

dlbf xf]n]n yf]s laqmL ug] kn 300000 330000 350000

^ dlbf vb|f laqmL lat0f ug] kn 180000 198000 210000

amp Ps Aofkfls jtsf] l8n -Pn=kL= Uof df yk + amp))_ 70000 77000 80000

PseGbf a9L Aofkflsjtsf] l8n -k|To]satdf = )))_

Pn=kL=Uofdfyk= amp))))

70000 77000 80000

g kn M

aeligsAElig judf kg] kn 365000 400000 400000

aeligvAElig judf kg] kn 200000 220000 230000

g rf+bL ddt dfq 66000 72500 80000

cl8of]dividelel8of] Sof]6 l=8L= l8=le=8L= xf]n]n yf]s ]s8 tyf laqmL Pj+

lel8of]u|fkmL d]t 160000 176000 190000

cl8of]dividelel8of l=8L= l8=le=8L=] Sof]6 xf]n]n yf]s ]s8 tyf laqmL 120000 132000 145000

$ cl8of]dividelel8of] l=8L= l8=le=8L= Sof]6 ]s8 tyf laqmL 70000 77000 80000

k]6laquof]lnod kbfy kDk fvL laqmL ug] Aojfo -Ps eGbf al9 kDk ePdf

k|To]ssf] yk = ))))) 250000 275000 300000

^ dlsectt]n kDk 130000 143000 160000

amp k]6laquof]lnod kbfy 8laquofd jf Uofn]gdf fvL laqmL ug] Aojfo 130000 143000 150000

laBt fdfg laqmL lat0f ug] Aojfo 120000 132000 145000

( sDKo6divideSofdfdividel6=eL=divide]l8of]dividelk|mh kn 180000 198000 215000

) 3 hfj6sf fdfgx sfk]6divideszgdividekmd kn 120000 132000 145000

38LdividerZdf kn 60000 66000 70000

lsfgf fdfgsf] yf]s laq]mtf 120000 132000 145000

lsfgf fdfgsf] Aojfo ug] kn aeligsAElig jusf] 85000 93500 100000

lg)fo g+= M 4

s_ fhZjsf b]6

2 k|ltztn] xg] sd

gukflnsfn] cfkmgf] If]q leq aflifs kdf nufpg] Aojfo s

yfgLo lgsfo cflys k|zfg lgodfjnL )^$ adf]lhd ul7t gutLo fhZj kfdz ldlt tyf fhZj

DefJotf cWoog ul k|tt ePsf] k|ltj]bg adf]lhd cf=j= )ampdivide)amp df k|tfljt ssf bjGbLdf fdfGo x]km]

ul cfufdL cf=j= )ampdivide)amp$ df b]xfo adf]lhdsf s bjGbLx lgwf0f uL sfofGjog ug slknjt

gukflnsfnfO cgdlt k|bfg ug] lg0fo ulof]

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$ lsfgf fdfgsf] Aojfo ug] kn aeligvAElig jusf] 60000 66000 70000

jfL fwgx laqmL lat0f ug] Aojfo M

s_ fOsn 120000 132000 145000

v_ df]6fOsn 240000 264000 290000

^ hLkdivide6]laquoS6 htf fwgx laqmL ug] kn 360000 396000 420000

amp sk8f kn aeligsAElig jusf] nflu 85000 93500 105000

sk8f kn aeligvAElig jusf] nflu 60000 66000 70000

( ]l8d]6 kn aeligsAElig jusf] 85000 93500 105000

) ]l8d]6 kn aeligvAElig jusf] 60000 66000 70000

gt[Eumlf kn aeligsAElig jusf] 85000 93500 105000

gt[Eumlf kn aeligvAElig jusf] 60000 66000 70000

Ao6L kfn 85000 93500 105000

$ efF8f kn aeligsAElig jusf] 100000 110000 120000

efF8f kn aeligvAElig jusf] 70000 77000 80000

^ 5fnfsf] hQfsf] l8n 130000 143000 155000

amp 5fnfsf] hQf rKkn agfO laqmL ug] 110000 121000 130000

hQf rKkn kn 85000 93500 105000

( rl8sf] yf]s laq]mtf 60000 66000 75000

) rl8sf] vb|f laq]mtf 55000 63000 70000

lt kn 80000 88000 95000

k|] ss lx6 6f]k Aojfo 100000 110000 120000

lnfO kn Ps d]lg eGbf dfly 60000 66000 70000

$ lnfO kn Ps d]lg dfq ePsf] 40000 44000 50000

8f]L tL gflon tyf Knfli6ssf] 8f]L s+rf] emf8 laqmL 60000 66000 70000

^ fOg af]8 k]G6LEuml 85000 93500 105000

amp km|]d lf kmf]6f] kf]i6sf8 cflb las|L ug] 60000 66000 70000

xf8j]o kn ld]06 58 d]t laqmL ug] 180000 198000 210000

xf8j]o kn aeligsAElig judf 120000 132000 145000

xf8j]o kn aeligvAElig judf 100000 110000 120000

$ ld]06 dfq laqmL ug] 120000 132000 145000

k]G6LEuml -Ogfd]n k]G6 df]d rgfx d]t_ laqmL ug] 120000 132000 145000

^ 6LEuml 9nfO d]lzg lnkm6 d]t ePsf] 150000 165000 180000

amp 6LEuml 9nfO d]lzg lnkm6 gePsf] 100000 110000 120000

6LEuml kmdf tyf aNnf k6f ePsf] 50000 55000 70000

8fS6 OlGhlgoxsf] Aojflos ]jf 165000 181500 190000

sfgg AojfoLx M

s_ clwjQmf 77000 84000 90000

v_ clejQmf 65000 71500 75000

u_ clestf 55000 60000 70000

_ f]6L kAnLs Aojfo 110000 121000 130000

cf]eLo x]=c= sljfh 110000 121000 130000

n]vfkLIfssf] Aojfo M

s_ aeligsAElig ju 110000 121000 130000

v_ aeligvAElig ju 90000 99000 110000

u_ aeliguAElig ju 77000 84500 90000

$

lgdf)f fdu|L Aojfo

laz]if1 kfdz tyf cGo Aojflos ]jf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

_ aelig3AElig ju 65000 71500 80000

bGt lrlsTs kz lrlsTs 77000 84500 90000

^ ladf Ph]G6 z]o bnfn tyf cGo Ph]GL 77000 84500 90000

amp cgGwfgstf tyf kfdzbftf 165000 181500 195000

ab]lzs f]huf 110000 121000 140000

( 6laquofe]n Ph]GL 150000 165000 180000

) jb]zL f]huf 45000 49500 55000

s_ aeligsAElig jusf] lgdf0f AojfoL 275000 302500 310000

v_ aeligvAElig jusf] lgdf0f AojfoL 250000 275000 300000

u_ aeliguAElig jusf] lgdf0f AojfoL 240000 264000 280000

$ _ aelig3AElig jusf] lgdf0f AojfoL 200000 200000 200000

g=kf af6 xg] 7]Ssfdf aflxsf lgdf0f Jojflon] lgdf0f sfosf] Ohfht

kfPdf f]xL adf]lhd nfUg] 5

O6f esectf pBf]u lrDgL eparaf 330000 363000 400000

O6f esectf pBf]u eL eparaf 310000 361000 380000

lt pBf]u 220000 242000 255000

$ Rof pBf]]u -ldn_ 220000 242000 255000

las6 kfpf]6L akm tyf cfOliqmd pBf]u 220000 242000 255000

^ cuaQL pBf]u 220000 242000 255000

amp dnf pBf]u 220000 242000 255000

fag km pTkfbs pBf]u 220000 242000 255000

( ldn Aojfo 7nf] 330000 363000 380000

) ldn Aojfo fgf] 220000 242000 255000

8]L pBf]u 220000 242000 255000

uGwLt t]n pTkfbs 220000 242000 255000

rnlrq lgdf0f Jojfo 300000 330000 350000

$ vfB jt pTkfbs pBf]u 220000 242000 255000

z4 kflg pTkfbg tyf las|L 220000

^ Pn=kL Uof lkmlnu+ ug] 1000000

xif kfj 180000 198000 210000

xif kfj 210000 231000 250000

xif kfj eGbf dfly 260000 286000 310000

s_ aeligsAElig gt]0fLsf] kmlgr pBf]u 230000 253000 265000

v_ aeligvAElig gt]0fLsf] kmlgr pBf]u 200000 220000 235000

u_ ]l8d]8 kmlgr laqmL ug] 165000 181500 195000

yf]s vlb tyf laq]mtf 200000 220000 235000

vb|f vlb tyf laq]]]mtf 180000 198000 210000

vfgf ag] ljwf ePsf] c6r sf]7f d]t 300000 330000 350000

vfgf ag] Aojyf d]t ePsf] 250000 275000 290000

vfgf dfq ePsf] 200000 220000 235000

$ lrof ld7fO gftf aeligsAElig judf 175000 175000 185000

$

lgdf0f AojfoLx M

pTkfbs dns pBf]u

ldn tyf sfvfgfx

kmlgr pBf]u tkm

uNnf AojfoLx

xf]6]n AojfoLx

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

lrof ld7fO gftf aeligvAElig judf 165000 165000 175000

^ ]i6]06 P08 af 200000 220000 235000

amp kn xfp tyf gs 135000 148500 160000

fgf xf]6]n AojfoLx 110000 110000 115000

( fgf lrof knx 65000 70000

) vfgf ag] ljwf ePsf] c6r sf]7f -Ac_ d]t ePsf 500000 530000

tf] xf]6n - k|lt tff ykdf kf+r xhf yk nfUg]_ 1500000 1500000

sf]7f ef8fdf lnO Aojfo u]sf 65000 71500 80000

6degLdf Aojfo u]sf 55000 60500 65000

ckm]6 k|] 250000 275000 285000

5fkfvfgf -k|]_ 200000 220000 235000

6]zgL kn 7nf] 180000 198000 205000

$ 6]zgL kn 120000 132000 145000

6]zgL kn tyf kmf]6f]skL d]t 180000 198000 205000

^ 6]G6 xfp Aojfo -7nf]_ 180000 198000 205000

amp 6]G6 xfp Aojfo -fgf]_ 120000 132000 145000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] kmf]6f]skL tyf lel8of]u|fkmL150000 165000 175000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] 120000 132000 145000

kmf]6f] 6l8of] Pj+ lel8of]u|fkmL 90000 99000 110000

$ l=g+= df pNn]lvt sg Pp6f dfq ]jfdf 60000 66000 70000

Pkm=Pd= ]l8of] k|zf0f 250000 275000 290000

^ fdbflos ]l8of] k|zf0f Pkm=Pd= 200000 220000 220000

amp fOa ]jf 90000 99000 110000

df]afOn kmf]g laqmL lat0f jf ddt ug] 90000 99000 110000

( sn Nofa 200000 220000 235000

) slo ]jf 60000 66000 70000

df]afOn ]jf ~rfng lkmfl Psk6s dfq -6fj h8fg _ 500000 550000 600000

jfl0fHo as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 2200000 2200000 2200000

ljsf as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 1800000 1800000 1800000

kmfOg]G sDkgLx 300000 300000 300000

$ lab]zL db|f 6xL sfp06 190000 190000 190000

xsfL +yfx 150000 150000 165000

^ ]dL6ofG sff]af 150000 165000 175000

amp Sof6lEuml ]jf 120000 132000 145000

d]Lh xfp 120000 132000 145000

( aLdf sDkgL 500000 500000 500000

lSnlgs tyf Nofa 90000 99000 110000

glordf xf]d 400000 440000 460000

cfifwL kn aeligsAElig jusf] 110000 121000 130000

x]o sl6Euml -ng_

6]zgL 5fkfvfgf tyf 6]G6 xfp

]jf ~rf ]jf tkm

ljQLo ]jf tkm

g]kfn sfsf] k0fF jfldTjdf x]sf afx]s cflys sff]af ug] ljlQo If]qsf +yfx

jfYo ]jf tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$ cfifwL kn aeligvAElig jusf] 100000 110000 120000

ls6gfzs cfifwL dnvfb laq]mtf 90000 99000 110000

^ u sfL cktfn 500000 550000 600000

amp s[lif tyf kz cfifwL ljs|L 90000 100000

lghL t k|fylds ljBfno 70000 77000 90000

lghL t lgDgdfWolds ljBfno 100000 110000 125000

lghL t dfWolds ljBfno 120000 132000 145000

$ lghL t SofDk pRr df=lj= 250000 275000 300000

fdbflos t k|fylds ljBfno 60000 66000 75000

^ fdbflos t lgDgdfWolds ljBfno 85000 93500 105000

amp fdbflos t dfWolds ljBfno 160000 176000 125000

fdbflos t SofDk 180000 198000 165000

( 6fOlkEuml k|lzIf0f s]Gb| 165000 165000 170000

) sDKo6 k|lzIf0f s]Gb|

) yfg sDKo6 eGbf dfyL 300000 300000 315000

) yfg sDKo6 Dd 230000 230000 245000

efiff k|lzIf0f s]Gb| 185000 185000 200000

8laquofOleEuml k|lzIf0f s]Gb| 200000 220000 235000

x]eL OSjLkd]06 a 6laquos 6]laquoS6 df]6 140000 154000 170000

df]6fOsn 6ofDkf] 100000 110000 120000

df]6 df]6fOsn xjf eg] tyf kGr ddt 55000 60500 70000

$ fOsn ddt 55000 55000 60000

]l8of] l6=eL= sn 6]lnkmf]g htf On]S6laquof]lgS fdfg 100000 110000 120000

^ k|] ss lx6 6f]e 38L rZdf ddt 60000 66000 75000

amp jszk a8L laN8 u|Ln 6 tyf 6Ln bfh agfpg] 200000 220000 240000

Uof+ j]N8LEuml a]6laquoL rfh 60000 66000 70000

( afs agfpg] 100000 110000

kmnkmn laq]mtf -yf]s_ 85000 93500 100000

kmnkmn laq]mtf -km6s_ 60000 66000 70000

tsfL kn 60000 66000 70000

svfsf] df kn 80000 88000 100000

vLsf] df kn 85000 93500 110000

svf tyf vLsf] df kn 100000 110000 125000

$ +u a+u f+ufsf] df kn 110000 121000 125000

df5f kn AojfoL 60000 66000 70000

^ f+uf e+L vlb laqmL AojfoL 130000 143000 155000

amp df5f kn fgf 60000 60000 65000

lg]dfxn lel8of] fFs[ltsxn lyo6 ~rfng ubf k|a]z zNssf] 2 k|ltzt 2 k|ltzt 2 k|ltzt

hfb s r6s cflbdf k|lt lbg 20000 20000 20000

P]ltxfls yn ltnffsf]6 tyf sbfgdf eftLo ko6sxnfO k|j]z ubf

k|lt JolQm k|lt yn 1500 1500 1500

$Pltxfls yn ltnffsf]6 tyf sbfgdf eft afx]ssf cGo ko6sxnfO

k|j]z ubf k|lt JolQm k|lt yn 2500 2500 2500

ljBfno tyf dxfljBfno aflifs s tyf lkmfl

ddt Def ]jf tkm

tsfL kmnkmn AojfoL

df AojfoLx

dgf]~hg tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

xf]l8Euml af]8 Jojflos a]g aflifs lkm6 Ddsf] 10000 15000 20000

xf]l8Euml Jojflos a]g aflifs lkm6 eGbf dfly 30000 45000 55000

Jojflos j]g leQ] n]vg lkm6 Ddsf] 7500 10000 12500

$ Jojflos j]g leQ] n]vg lkm6 eGbf dfly 15000 20000 25000

Jojflos a]g k|lt k6s 2500 5000 7500

^ sfL jf fjhlgs lxtsf] nflu lgzNs lgzNs lgzNs

amp Joflos xf]l8Euml af]8 -k|lt ju lkm6_ JolQmut yndf 500 1000 1000

kflsEuml zNs k|lt uf8L k|lt l6laquok a ldlga dfOqmf] 3000 3000 3000

kflsEuml zNs k|lt uf8L k|lt l6laquok hLk 1500 1500 1500

kflsEuml zNs k|lt uf8L a ldlga dfOqmf] k|lt 306f 2500 2500 2500

kflsEuml zNs k|lt uf8L hLk sf k|lt 306f 1000 1000 1000

kflsEuml zNs df]6fOsn k|lt 306f 500 500 500

$ kflsEuml zNs k|lt fOsn k|lt 306f 200 200 200

s|=+ b]lv $ Ddsf jfL fwgxdf k|lt k6s sf] xsdf s|dz M =

500020001000

500

s]an Aojfo 750000 825000 850000

lab]zL gDa Kn]6sf 6laquos -fdfg 9jfgLdf k|of]u_ 11000 11000 12500

efsIf ef8f 300000 300000 300000

$ efsIf ef8f dfly 200000 200000 200000

k|zflso ejgsf] xn ef8f 100000 100000 100000

^ h]g]6 k|lt 306f 35000 35000 40000

ampg=kf kn 3 tNnf] tnf sf]7f g+= b]lv Ddsf] k|lt sf]7f -dfls_

Gogtd 150000

g=kf kn 3 tNnf] tnf sf]7f g+=$ k|lt sf]7f -dfls_ Gogtd 120000

(g=kf kn 3 dflyNnf] tnf sf]7f g+=$^ amp sf] k|lt sf]7f -dfls_

Gogtd 130000

) g=kf kn 3 dflyNnf] tnf sf]7f g+= sf] k|lt sf]7f -dfls_ Gogtd170000

akfs kn 3 k|lt sf]7f -dfls_ Gogtd 70000 70000 700

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 1500 3000 3500

) nfv b]lv nfv dNofdegg ePsf]] -3_ 2500 5000 6000

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 5000 10000 12500

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 7500 15000 20000

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 2500 5000 6000

) nfv b]lv nfv dNofdegg ePsf]] -3_ 5000 10000 12500

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 10000 20000 25000

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 15000 30000 40000

^ xf]6]n tyf ]i6]06 Jojfo +u 5000 10000 15000

amp cGo Jojfodf 2500 5000 6000

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

la1fkg s

akfs

aflifs 8s alQ pkef]u ]jf zNs-j8f g+= b]lv $ Dd 3 ePsf] dfq_

aflifs kmfO ]jf zNs - j8f g+= b]lv Ddsf] 3wLdf _

jfL btf tyf aflifs jfL s

jfL kfs -akfs afx]s_

dgf]~hg s tyf kflsEuml tyf ffjhlgs DklQ pkef]u ]jf zNs

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

a 6laquos nfL cGo x]eL uf8L 100000 100000 100000

ef8fsf] sf hLk 40000 40000 40000

ef8fsf] 6ofDkf] 30000 30000 30000

$ ef8fsf] ldlga 80000 80000 80000

lghL sf 6]Dkf] ldgLa 30000 30000 30000

^ s6 df]6fOsn 10000 10000 10000

amp 7]nfuf8f lSf 6fEumlf 5000 2500 2500

akfs eGbf aflxaf6 jfL fwg ~rfng u]df hljfgf 150100 150100 150100

a 6laquos nfL cGo x]eL uf8L 2000 2000 2500

ef8fsf] sf hLk 6ofDkf] ldgLa 1500 1500 1500

7]nfuf8f lSf 6fEumlf btf uL gDa lbP jfkt Psk6s 5000 5000 5000

cf l=L= k|]md 6laquoSr k|lt jukm6 450 500 600

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 400 400 500

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 350 350 400

$ lg]df xn k|lt jukm6 750 800 900

sf]N8 6f] k|lt jukm6 700 800 900

^ kvfn lgdf0f )) lgEuml ld6 Dd 80000 80000 90000

amp kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 100000 100000 110000

(

cf l=L= k|]md 6laquoSr k|lt jukm6 400 450 450

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 350 350 350

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 300 300 300

$ kvfn lgdf0f )) lgEuml ld6 Dd 70000 70000 70000

kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 90000 90000 90000

hUufsf] If]qkmn sparaf Dd 300000 300000 300000

hUufsf] If]qkmn sparaf b]lv ) sparaf Dd 600000 600000 600000

hUufsf] If]qkmn ) sparaf b]lv ) sparaf Dd 1200000 1200000 1200000

$ hUufsf] If]qkmn ) sparaf eGbf dfly hltssf] nflu 2000000 2000000 2000000

gfulstf lkmfl 1000 1000 1000

gftf k|dfl0ft 10000 10000 10000

fnsf] sf7 lkmfl xnf] hjf k|of]hg 17500 17500 17500

$ lghL hUufdf x]sf] sf7sf] lkmfl -k|lt v_ 12500 12500 12500

as kq lkmfl xfnsf] 60000 60000 70000

^ as kq lkmfl z]ifkl5sf] 40000 40000 50000

amp gfd y z+zf]wg lkmfl 10000 10000 12500

hUufwlg btf k|df0f khfdf kmf]6f] 6fF ug] lkmfl 10000 10000 12500

( hUufwlg btf k|df0f khfsf] gSsn -k|ltlnlk_ sf] nflu lkmfl 10000 10000 12500

gukflnsf If]q leq g=kf u7g xg kj 3 gSf k|dfl0ft dfu xg cfPdf tf]lsPsf] btdf ) k|ltzt yk bt lng]

slknjt gukflnsf If]q leq ljgf Ohfht ejg lgdf0f sfo ul gSf kfsf nflu Ohfht lng cfPdf tf]lsPsf] btdf bf]Ja bt lng]

gof+ yk ePsf j8f g+= ^amp ( sf] xsdf u|fld0f If]qsf] nflu tf]lsPsf] bt cf=j= )amp)amp sf] nflu ) k|ltzt cfufdL cf=j Dd s|dzM )

k|ltzt 56 lbO gSf kf ug] g=kf 3f]if0ff xg eGbf cl3 lgdf0f ePsf +rgfxsf] jLs[tsf] xsdf cfufdL cflys aifsf nflu tf]lsPsf] btdf amp k|ltzt

56 lbg]

k6s] jfL s

btf tyf ~rfng Ohfht bt

3 gSfkf zNs -zxL If]q_

3 gSfkf zNs -u|fld0f If]q_

hUuf ljsf-Knl6Euml_ ug]xn] Kn6 gSf jLs[t ufp+bf nfUg] ]jf zNs

lkmfl ubf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 2: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$ lsfgf fdfgsf] Aojfo ug] kn aeligvAElig jusf] 60000 66000 70000

jfL fwgx laqmL lat0f ug] Aojfo M

s_ fOsn 120000 132000 145000

v_ df]6fOsn 240000 264000 290000

^ hLkdivide6]laquoS6 htf fwgx laqmL ug] kn 360000 396000 420000

amp sk8f kn aeligsAElig jusf] nflu 85000 93500 105000

sk8f kn aeligvAElig jusf] nflu 60000 66000 70000

( ]l8d]6 kn aeligsAElig jusf] 85000 93500 105000

) ]l8d]6 kn aeligvAElig jusf] 60000 66000 70000

gt[Eumlf kn aeligsAElig jusf] 85000 93500 105000

gt[Eumlf kn aeligvAElig jusf] 60000 66000 70000

Ao6L kfn 85000 93500 105000

$ efF8f kn aeligsAElig jusf] 100000 110000 120000

efF8f kn aeligvAElig jusf] 70000 77000 80000

^ 5fnfsf] hQfsf] l8n 130000 143000 155000

amp 5fnfsf] hQf rKkn agfO laqmL ug] 110000 121000 130000

hQf rKkn kn 85000 93500 105000

( rl8sf] yf]s laq]mtf 60000 66000 75000

) rl8sf] vb|f laq]mtf 55000 63000 70000

lt kn 80000 88000 95000

k|] ss lx6 6f]k Aojfo 100000 110000 120000

lnfO kn Ps d]lg eGbf dfly 60000 66000 70000

$ lnfO kn Ps d]lg dfq ePsf] 40000 44000 50000

8f]L tL gflon tyf Knfli6ssf] 8f]L s+rf] emf8 laqmL 60000 66000 70000

^ fOg af]8 k]G6LEuml 85000 93500 105000

amp km|]d lf kmf]6f] kf]i6sf8 cflb las|L ug] 60000 66000 70000

xf8j]o kn ld]06 58 d]t laqmL ug] 180000 198000 210000

xf8j]o kn aeligsAElig judf 120000 132000 145000

xf8j]o kn aeligvAElig judf 100000 110000 120000

$ ld]06 dfq laqmL ug] 120000 132000 145000

k]G6LEuml -Ogfd]n k]G6 df]d rgfx d]t_ laqmL ug] 120000 132000 145000

^ 6LEuml 9nfO d]lzg lnkm6 d]t ePsf] 150000 165000 180000

amp 6LEuml 9nfO d]lzg lnkm6 gePsf] 100000 110000 120000

6LEuml kmdf tyf aNnf k6f ePsf] 50000 55000 70000

8fS6 OlGhlgoxsf] Aojflos ]jf 165000 181500 190000

sfgg AojfoLx M

s_ clwjQmf 77000 84000 90000

v_ clejQmf 65000 71500 75000

u_ clestf 55000 60000 70000

_ f]6L kAnLs Aojfo 110000 121000 130000

cf]eLo x]=c= sljfh 110000 121000 130000

n]vfkLIfssf] Aojfo M

s_ aeligsAElig ju 110000 121000 130000

v_ aeligvAElig ju 90000 99000 110000

u_ aeliguAElig ju 77000 84500 90000

$

lgdf)f fdu|L Aojfo

laz]if1 kfdz tyf cGo Aojflos ]jf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

_ aelig3AElig ju 65000 71500 80000

bGt lrlsTs kz lrlsTs 77000 84500 90000

^ ladf Ph]G6 z]o bnfn tyf cGo Ph]GL 77000 84500 90000

amp cgGwfgstf tyf kfdzbftf 165000 181500 195000

ab]lzs f]huf 110000 121000 140000

( 6laquofe]n Ph]GL 150000 165000 180000

) jb]zL f]huf 45000 49500 55000

s_ aeligsAElig jusf] lgdf0f AojfoL 275000 302500 310000

v_ aeligvAElig jusf] lgdf0f AojfoL 250000 275000 300000

u_ aeliguAElig jusf] lgdf0f AojfoL 240000 264000 280000

$ _ aelig3AElig jusf] lgdf0f AojfoL 200000 200000 200000

g=kf af6 xg] 7]Ssfdf aflxsf lgdf0f Jojflon] lgdf0f sfosf] Ohfht

kfPdf f]xL adf]lhd nfUg] 5

O6f esectf pBf]u lrDgL eparaf 330000 363000 400000

O6f esectf pBf]u eL eparaf 310000 361000 380000

lt pBf]u 220000 242000 255000

$ Rof pBf]]u -ldn_ 220000 242000 255000

las6 kfpf]6L akm tyf cfOliqmd pBf]u 220000 242000 255000

^ cuaQL pBf]u 220000 242000 255000

amp dnf pBf]u 220000 242000 255000

fag km pTkfbs pBf]u 220000 242000 255000

( ldn Aojfo 7nf] 330000 363000 380000

) ldn Aojfo fgf] 220000 242000 255000

8]L pBf]u 220000 242000 255000

uGwLt t]n pTkfbs 220000 242000 255000

rnlrq lgdf0f Jojfo 300000 330000 350000

$ vfB jt pTkfbs pBf]u 220000 242000 255000

z4 kflg pTkfbg tyf las|L 220000

^ Pn=kL Uof lkmlnu+ ug] 1000000

xif kfj 180000 198000 210000

xif kfj 210000 231000 250000

xif kfj eGbf dfly 260000 286000 310000

s_ aeligsAElig gt]0fLsf] kmlgr pBf]u 230000 253000 265000

v_ aeligvAElig gt]0fLsf] kmlgr pBf]u 200000 220000 235000

u_ ]l8d]8 kmlgr laqmL ug] 165000 181500 195000

yf]s vlb tyf laq]mtf 200000 220000 235000

vb|f vlb tyf laq]]]mtf 180000 198000 210000

vfgf ag] ljwf ePsf] c6r sf]7f d]t 300000 330000 350000

vfgf ag] Aojyf d]t ePsf] 250000 275000 290000

vfgf dfq ePsf] 200000 220000 235000

$ lrof ld7fO gftf aeligsAElig judf 175000 175000 185000

$

lgdf0f AojfoLx M

pTkfbs dns pBf]u

ldn tyf sfvfgfx

kmlgr pBf]u tkm

uNnf AojfoLx

xf]6]n AojfoLx

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

lrof ld7fO gftf aeligvAElig judf 165000 165000 175000

^ ]i6]06 P08 af 200000 220000 235000

amp kn xfp tyf gs 135000 148500 160000

fgf xf]6]n AojfoLx 110000 110000 115000

( fgf lrof knx 65000 70000

) vfgf ag] ljwf ePsf] c6r sf]7f -Ac_ d]t ePsf 500000 530000

tf] xf]6n - k|lt tff ykdf kf+r xhf yk nfUg]_ 1500000 1500000

sf]7f ef8fdf lnO Aojfo u]sf 65000 71500 80000

6degLdf Aojfo u]sf 55000 60500 65000

ckm]6 k|] 250000 275000 285000

5fkfvfgf -k|]_ 200000 220000 235000

6]zgL kn 7nf] 180000 198000 205000

$ 6]zgL kn 120000 132000 145000

6]zgL kn tyf kmf]6f]skL d]t 180000 198000 205000

^ 6]G6 xfp Aojfo -7nf]_ 180000 198000 205000

amp 6]G6 xfp Aojfo -fgf]_ 120000 132000 145000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] kmf]6f]skL tyf lel8of]u|fkmL150000 165000 175000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] 120000 132000 145000

kmf]6f] 6l8of] Pj+ lel8of]u|fkmL 90000 99000 110000

$ l=g+= df pNn]lvt sg Pp6f dfq ]jfdf 60000 66000 70000

Pkm=Pd= ]l8of] k|zf0f 250000 275000 290000

^ fdbflos ]l8of] k|zf0f Pkm=Pd= 200000 220000 220000

amp fOa ]jf 90000 99000 110000

df]afOn kmf]g laqmL lat0f jf ddt ug] 90000 99000 110000

( sn Nofa 200000 220000 235000

) slo ]jf 60000 66000 70000

df]afOn ]jf ~rfng lkmfl Psk6s dfq -6fj h8fg _ 500000 550000 600000

jfl0fHo as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 2200000 2200000 2200000

ljsf as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 1800000 1800000 1800000

kmfOg]G sDkgLx 300000 300000 300000

$ lab]zL db|f 6xL sfp06 190000 190000 190000

xsfL +yfx 150000 150000 165000

^ ]dL6ofG sff]af 150000 165000 175000

amp Sof6lEuml ]jf 120000 132000 145000

d]Lh xfp 120000 132000 145000

( aLdf sDkgL 500000 500000 500000

lSnlgs tyf Nofa 90000 99000 110000

glordf xf]d 400000 440000 460000

cfifwL kn aeligsAElig jusf] 110000 121000 130000

x]o sl6Euml -ng_

6]zgL 5fkfvfgf tyf 6]G6 xfp

]jf ~rf ]jf tkm

ljQLo ]jf tkm

g]kfn sfsf] k0fF jfldTjdf x]sf afx]s cflys sff]af ug] ljlQo If]qsf +yfx

jfYo ]jf tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$ cfifwL kn aeligvAElig jusf] 100000 110000 120000

ls6gfzs cfifwL dnvfb laq]mtf 90000 99000 110000

^ u sfL cktfn 500000 550000 600000

amp s[lif tyf kz cfifwL ljs|L 90000 100000

lghL t k|fylds ljBfno 70000 77000 90000

lghL t lgDgdfWolds ljBfno 100000 110000 125000

lghL t dfWolds ljBfno 120000 132000 145000

$ lghL t SofDk pRr df=lj= 250000 275000 300000

fdbflos t k|fylds ljBfno 60000 66000 75000

^ fdbflos t lgDgdfWolds ljBfno 85000 93500 105000

amp fdbflos t dfWolds ljBfno 160000 176000 125000

fdbflos t SofDk 180000 198000 165000

( 6fOlkEuml k|lzIf0f s]Gb| 165000 165000 170000

) sDKo6 k|lzIf0f s]Gb|

) yfg sDKo6 eGbf dfyL 300000 300000 315000

) yfg sDKo6 Dd 230000 230000 245000

efiff k|lzIf0f s]Gb| 185000 185000 200000

8laquofOleEuml k|lzIf0f s]Gb| 200000 220000 235000

x]eL OSjLkd]06 a 6laquos 6]laquoS6 df]6 140000 154000 170000

df]6fOsn 6ofDkf] 100000 110000 120000

df]6 df]6fOsn xjf eg] tyf kGr ddt 55000 60500 70000

$ fOsn ddt 55000 55000 60000

]l8of] l6=eL= sn 6]lnkmf]g htf On]S6laquof]lgS fdfg 100000 110000 120000

^ k|] ss lx6 6f]e 38L rZdf ddt 60000 66000 75000

amp jszk a8L laN8 u|Ln 6 tyf 6Ln bfh agfpg] 200000 220000 240000

Uof+ j]N8LEuml a]6laquoL rfh 60000 66000 70000

( afs agfpg] 100000 110000

kmnkmn laq]mtf -yf]s_ 85000 93500 100000

kmnkmn laq]mtf -km6s_ 60000 66000 70000

tsfL kn 60000 66000 70000

svfsf] df kn 80000 88000 100000

vLsf] df kn 85000 93500 110000

svf tyf vLsf] df kn 100000 110000 125000

$ +u a+u f+ufsf] df kn 110000 121000 125000

df5f kn AojfoL 60000 66000 70000

^ f+uf e+L vlb laqmL AojfoL 130000 143000 155000

amp df5f kn fgf 60000 60000 65000

lg]dfxn lel8of] fFs[ltsxn lyo6 ~rfng ubf k|a]z zNssf] 2 k|ltzt 2 k|ltzt 2 k|ltzt

hfb s r6s cflbdf k|lt lbg 20000 20000 20000

P]ltxfls yn ltnffsf]6 tyf sbfgdf eftLo ko6sxnfO k|j]z ubf

k|lt JolQm k|lt yn 1500 1500 1500

$Pltxfls yn ltnffsf]6 tyf sbfgdf eft afx]ssf cGo ko6sxnfO

k|j]z ubf k|lt JolQm k|lt yn 2500 2500 2500

ljBfno tyf dxfljBfno aflifs s tyf lkmfl

ddt Def ]jf tkm

tsfL kmnkmn AojfoL

df AojfoLx

dgf]~hg tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

xf]l8Euml af]8 Jojflos a]g aflifs lkm6 Ddsf] 10000 15000 20000

xf]l8Euml Jojflos a]g aflifs lkm6 eGbf dfly 30000 45000 55000

Jojflos j]g leQ] n]vg lkm6 Ddsf] 7500 10000 12500

$ Jojflos j]g leQ] n]vg lkm6 eGbf dfly 15000 20000 25000

Jojflos a]g k|lt k6s 2500 5000 7500

^ sfL jf fjhlgs lxtsf] nflu lgzNs lgzNs lgzNs

amp Joflos xf]l8Euml af]8 -k|lt ju lkm6_ JolQmut yndf 500 1000 1000

kflsEuml zNs k|lt uf8L k|lt l6laquok a ldlga dfOqmf] 3000 3000 3000

kflsEuml zNs k|lt uf8L k|lt l6laquok hLk 1500 1500 1500

kflsEuml zNs k|lt uf8L a ldlga dfOqmf] k|lt 306f 2500 2500 2500

kflsEuml zNs k|lt uf8L hLk sf k|lt 306f 1000 1000 1000

kflsEuml zNs df]6fOsn k|lt 306f 500 500 500

$ kflsEuml zNs k|lt fOsn k|lt 306f 200 200 200

s|=+ b]lv $ Ddsf jfL fwgxdf k|lt k6s sf] xsdf s|dz M =

500020001000

500

s]an Aojfo 750000 825000 850000

lab]zL gDa Kn]6sf 6laquos -fdfg 9jfgLdf k|of]u_ 11000 11000 12500

efsIf ef8f 300000 300000 300000

$ efsIf ef8f dfly 200000 200000 200000

k|zflso ejgsf] xn ef8f 100000 100000 100000

^ h]g]6 k|lt 306f 35000 35000 40000

ampg=kf kn 3 tNnf] tnf sf]7f g+= b]lv Ddsf] k|lt sf]7f -dfls_

Gogtd 150000

g=kf kn 3 tNnf] tnf sf]7f g+=$ k|lt sf]7f -dfls_ Gogtd 120000

(g=kf kn 3 dflyNnf] tnf sf]7f g+=$^ amp sf] k|lt sf]7f -dfls_

Gogtd 130000

) g=kf kn 3 dflyNnf] tnf sf]7f g+= sf] k|lt sf]7f -dfls_ Gogtd170000

akfs kn 3 k|lt sf]7f -dfls_ Gogtd 70000 70000 700

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 1500 3000 3500

) nfv b]lv nfv dNofdegg ePsf]] -3_ 2500 5000 6000

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 5000 10000 12500

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 7500 15000 20000

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 2500 5000 6000

) nfv b]lv nfv dNofdegg ePsf]] -3_ 5000 10000 12500

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 10000 20000 25000

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 15000 30000 40000

^ xf]6]n tyf ]i6]06 Jojfo +u 5000 10000 15000

amp cGo Jojfodf 2500 5000 6000

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

la1fkg s

akfs

aflifs 8s alQ pkef]u ]jf zNs-j8f g+= b]lv $ Dd 3 ePsf] dfq_

aflifs kmfO ]jf zNs - j8f g+= b]lv Ddsf] 3wLdf _

jfL btf tyf aflifs jfL s

jfL kfs -akfs afx]s_

dgf]~hg s tyf kflsEuml tyf ffjhlgs DklQ pkef]u ]jf zNs

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

a 6laquos nfL cGo x]eL uf8L 100000 100000 100000

ef8fsf] sf hLk 40000 40000 40000

ef8fsf] 6ofDkf] 30000 30000 30000

$ ef8fsf] ldlga 80000 80000 80000

lghL sf 6]Dkf] ldgLa 30000 30000 30000

^ s6 df]6fOsn 10000 10000 10000

amp 7]nfuf8f lSf 6fEumlf 5000 2500 2500

akfs eGbf aflxaf6 jfL fwg ~rfng u]df hljfgf 150100 150100 150100

a 6laquos nfL cGo x]eL uf8L 2000 2000 2500

ef8fsf] sf hLk 6ofDkf] ldgLa 1500 1500 1500

7]nfuf8f lSf 6fEumlf btf uL gDa lbP jfkt Psk6s 5000 5000 5000

cf l=L= k|]md 6laquoSr k|lt jukm6 450 500 600

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 400 400 500

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 350 350 400

$ lg]df xn k|lt jukm6 750 800 900

sf]N8 6f] k|lt jukm6 700 800 900

^ kvfn lgdf0f )) lgEuml ld6 Dd 80000 80000 90000

amp kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 100000 100000 110000

(

cf l=L= k|]md 6laquoSr k|lt jukm6 400 450 450

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 350 350 350

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 300 300 300

$ kvfn lgdf0f )) lgEuml ld6 Dd 70000 70000 70000

kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 90000 90000 90000

hUufsf] If]qkmn sparaf Dd 300000 300000 300000

hUufsf] If]qkmn sparaf b]lv ) sparaf Dd 600000 600000 600000

hUufsf] If]qkmn ) sparaf b]lv ) sparaf Dd 1200000 1200000 1200000

$ hUufsf] If]qkmn ) sparaf eGbf dfly hltssf] nflu 2000000 2000000 2000000

gfulstf lkmfl 1000 1000 1000

gftf k|dfl0ft 10000 10000 10000

fnsf] sf7 lkmfl xnf] hjf k|of]hg 17500 17500 17500

$ lghL hUufdf x]sf] sf7sf] lkmfl -k|lt v_ 12500 12500 12500

as kq lkmfl xfnsf] 60000 60000 70000

^ as kq lkmfl z]ifkl5sf] 40000 40000 50000

amp gfd y z+zf]wg lkmfl 10000 10000 12500

hUufwlg btf k|df0f khfdf kmf]6f] 6fF ug] lkmfl 10000 10000 12500

( hUufwlg btf k|df0f khfsf] gSsn -k|ltlnlk_ sf] nflu lkmfl 10000 10000 12500

gukflnsf If]q leq g=kf u7g xg kj 3 gSf k|dfl0ft dfu xg cfPdf tf]lsPsf] btdf ) k|ltzt yk bt lng]

slknjt gukflnsf If]q leq ljgf Ohfht ejg lgdf0f sfo ul gSf kfsf nflu Ohfht lng cfPdf tf]lsPsf] btdf bf]Ja bt lng]

gof+ yk ePsf j8f g+= ^amp ( sf] xsdf u|fld0f If]qsf] nflu tf]lsPsf] bt cf=j= )amp)amp sf] nflu ) k|ltzt cfufdL cf=j Dd s|dzM )

k|ltzt 56 lbO gSf kf ug] g=kf 3f]if0ff xg eGbf cl3 lgdf0f ePsf +rgfxsf] jLs[tsf] xsdf cfufdL cflys aifsf nflu tf]lsPsf] btdf amp k|ltzt

56 lbg]

k6s] jfL s

btf tyf ~rfng Ohfht bt

3 gSfkf zNs -zxL If]q_

3 gSfkf zNs -u|fld0f If]q_

hUuf ljsf-Knl6Euml_ ug]xn] Kn6 gSf jLs[t ufp+bf nfUg] ]jf zNs

lkmfl ubf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

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qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

_ aelig3AElig ju 65000 71500 80000

bGt lrlsTs kz lrlsTs 77000 84500 90000

^ ladf Ph]G6 z]o bnfn tyf cGo Ph]GL 77000 84500 90000

amp cgGwfgstf tyf kfdzbftf 165000 181500 195000

ab]lzs f]huf 110000 121000 140000

( 6laquofe]n Ph]GL 150000 165000 180000

) jb]zL f]huf 45000 49500 55000

s_ aeligsAElig jusf] lgdf0f AojfoL 275000 302500 310000

v_ aeligvAElig jusf] lgdf0f AojfoL 250000 275000 300000

u_ aeliguAElig jusf] lgdf0f AojfoL 240000 264000 280000

$ _ aelig3AElig jusf] lgdf0f AojfoL 200000 200000 200000

g=kf af6 xg] 7]Ssfdf aflxsf lgdf0f Jojflon] lgdf0f sfosf] Ohfht

kfPdf f]xL adf]lhd nfUg] 5

O6f esectf pBf]u lrDgL eparaf 330000 363000 400000

O6f esectf pBf]u eL eparaf 310000 361000 380000

lt pBf]u 220000 242000 255000

$ Rof pBf]]u -ldn_ 220000 242000 255000

las6 kfpf]6L akm tyf cfOliqmd pBf]u 220000 242000 255000

^ cuaQL pBf]u 220000 242000 255000

amp dnf pBf]u 220000 242000 255000

fag km pTkfbs pBf]u 220000 242000 255000

( ldn Aojfo 7nf] 330000 363000 380000

) ldn Aojfo fgf] 220000 242000 255000

8]L pBf]u 220000 242000 255000

uGwLt t]n pTkfbs 220000 242000 255000

rnlrq lgdf0f Jojfo 300000 330000 350000

$ vfB jt pTkfbs pBf]u 220000 242000 255000

z4 kflg pTkfbg tyf las|L 220000

^ Pn=kL Uof lkmlnu+ ug] 1000000

xif kfj 180000 198000 210000

xif kfj 210000 231000 250000

xif kfj eGbf dfly 260000 286000 310000

s_ aeligsAElig gt]0fLsf] kmlgr pBf]u 230000 253000 265000

v_ aeligvAElig gt]0fLsf] kmlgr pBf]u 200000 220000 235000

u_ ]l8d]8 kmlgr laqmL ug] 165000 181500 195000

yf]s vlb tyf laq]mtf 200000 220000 235000

vb|f vlb tyf laq]]]mtf 180000 198000 210000

vfgf ag] ljwf ePsf] c6r sf]7f d]t 300000 330000 350000

vfgf ag] Aojyf d]t ePsf] 250000 275000 290000

vfgf dfq ePsf] 200000 220000 235000

$ lrof ld7fO gftf aeligsAElig judf 175000 175000 185000

$

lgdf0f AojfoLx M

pTkfbs dns pBf]u

ldn tyf sfvfgfx

kmlgr pBf]u tkm

uNnf AojfoLx

xf]6]n AojfoLx

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

lrof ld7fO gftf aeligvAElig judf 165000 165000 175000

^ ]i6]06 P08 af 200000 220000 235000

amp kn xfp tyf gs 135000 148500 160000

fgf xf]6]n AojfoLx 110000 110000 115000

( fgf lrof knx 65000 70000

) vfgf ag] ljwf ePsf] c6r sf]7f -Ac_ d]t ePsf 500000 530000

tf] xf]6n - k|lt tff ykdf kf+r xhf yk nfUg]_ 1500000 1500000

sf]7f ef8fdf lnO Aojfo u]sf 65000 71500 80000

6degLdf Aojfo u]sf 55000 60500 65000

ckm]6 k|] 250000 275000 285000

5fkfvfgf -k|]_ 200000 220000 235000

6]zgL kn 7nf] 180000 198000 205000

$ 6]zgL kn 120000 132000 145000

6]zgL kn tyf kmf]6f]skL d]t 180000 198000 205000

^ 6]G6 xfp Aojfo -7nf]_ 180000 198000 205000

amp 6]G6 xfp Aojfo -fgf]_ 120000 132000 145000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] kmf]6f]skL tyf lel8of]u|fkmL150000 165000 175000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] 120000 132000 145000

kmf]6f] 6l8of] Pj+ lel8of]u|fkmL 90000 99000 110000

$ l=g+= df pNn]lvt sg Pp6f dfq ]jfdf 60000 66000 70000

Pkm=Pd= ]l8of] k|zf0f 250000 275000 290000

^ fdbflos ]l8of] k|zf0f Pkm=Pd= 200000 220000 220000

amp fOa ]jf 90000 99000 110000

df]afOn kmf]g laqmL lat0f jf ddt ug] 90000 99000 110000

( sn Nofa 200000 220000 235000

) slo ]jf 60000 66000 70000

df]afOn ]jf ~rfng lkmfl Psk6s dfq -6fj h8fg _ 500000 550000 600000

jfl0fHo as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 2200000 2200000 2200000

ljsf as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 1800000 1800000 1800000

kmfOg]G sDkgLx 300000 300000 300000

$ lab]zL db|f 6xL sfp06 190000 190000 190000

xsfL +yfx 150000 150000 165000

^ ]dL6ofG sff]af 150000 165000 175000

amp Sof6lEuml ]jf 120000 132000 145000

d]Lh xfp 120000 132000 145000

( aLdf sDkgL 500000 500000 500000

lSnlgs tyf Nofa 90000 99000 110000

glordf xf]d 400000 440000 460000

cfifwL kn aeligsAElig jusf] 110000 121000 130000

x]o sl6Euml -ng_

6]zgL 5fkfvfgf tyf 6]G6 xfp

]jf ~rf ]jf tkm

ljQLo ]jf tkm

g]kfn sfsf] k0fF jfldTjdf x]sf afx]s cflys sff]af ug] ljlQo If]qsf +yfx

jfYo ]jf tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$ cfifwL kn aeligvAElig jusf] 100000 110000 120000

ls6gfzs cfifwL dnvfb laq]mtf 90000 99000 110000

^ u sfL cktfn 500000 550000 600000

amp s[lif tyf kz cfifwL ljs|L 90000 100000

lghL t k|fylds ljBfno 70000 77000 90000

lghL t lgDgdfWolds ljBfno 100000 110000 125000

lghL t dfWolds ljBfno 120000 132000 145000

$ lghL t SofDk pRr df=lj= 250000 275000 300000

fdbflos t k|fylds ljBfno 60000 66000 75000

^ fdbflos t lgDgdfWolds ljBfno 85000 93500 105000

amp fdbflos t dfWolds ljBfno 160000 176000 125000

fdbflos t SofDk 180000 198000 165000

( 6fOlkEuml k|lzIf0f s]Gb| 165000 165000 170000

) sDKo6 k|lzIf0f s]Gb|

) yfg sDKo6 eGbf dfyL 300000 300000 315000

) yfg sDKo6 Dd 230000 230000 245000

efiff k|lzIf0f s]Gb| 185000 185000 200000

8laquofOleEuml k|lzIf0f s]Gb| 200000 220000 235000

x]eL OSjLkd]06 a 6laquos 6]laquoS6 df]6 140000 154000 170000

df]6fOsn 6ofDkf] 100000 110000 120000

df]6 df]6fOsn xjf eg] tyf kGr ddt 55000 60500 70000

$ fOsn ddt 55000 55000 60000

]l8of] l6=eL= sn 6]lnkmf]g htf On]S6laquof]lgS fdfg 100000 110000 120000

^ k|] ss lx6 6f]e 38L rZdf ddt 60000 66000 75000

amp jszk a8L laN8 u|Ln 6 tyf 6Ln bfh agfpg] 200000 220000 240000

Uof+ j]N8LEuml a]6laquoL rfh 60000 66000 70000

( afs agfpg] 100000 110000

kmnkmn laq]mtf -yf]s_ 85000 93500 100000

kmnkmn laq]mtf -km6s_ 60000 66000 70000

tsfL kn 60000 66000 70000

svfsf] df kn 80000 88000 100000

vLsf] df kn 85000 93500 110000

svf tyf vLsf] df kn 100000 110000 125000

$ +u a+u f+ufsf] df kn 110000 121000 125000

df5f kn AojfoL 60000 66000 70000

^ f+uf e+L vlb laqmL AojfoL 130000 143000 155000

amp df5f kn fgf 60000 60000 65000

lg]dfxn lel8of] fFs[ltsxn lyo6 ~rfng ubf k|a]z zNssf] 2 k|ltzt 2 k|ltzt 2 k|ltzt

hfb s r6s cflbdf k|lt lbg 20000 20000 20000

P]ltxfls yn ltnffsf]6 tyf sbfgdf eftLo ko6sxnfO k|j]z ubf

k|lt JolQm k|lt yn 1500 1500 1500

$Pltxfls yn ltnffsf]6 tyf sbfgdf eft afx]ssf cGo ko6sxnfO

k|j]z ubf k|lt JolQm k|lt yn 2500 2500 2500

ljBfno tyf dxfljBfno aflifs s tyf lkmfl

ddt Def ]jf tkm

tsfL kmnkmn AojfoL

df AojfoLx

dgf]~hg tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

xf]l8Euml af]8 Jojflos a]g aflifs lkm6 Ddsf] 10000 15000 20000

xf]l8Euml Jojflos a]g aflifs lkm6 eGbf dfly 30000 45000 55000

Jojflos j]g leQ] n]vg lkm6 Ddsf] 7500 10000 12500

$ Jojflos j]g leQ] n]vg lkm6 eGbf dfly 15000 20000 25000

Jojflos a]g k|lt k6s 2500 5000 7500

^ sfL jf fjhlgs lxtsf] nflu lgzNs lgzNs lgzNs

amp Joflos xf]l8Euml af]8 -k|lt ju lkm6_ JolQmut yndf 500 1000 1000

kflsEuml zNs k|lt uf8L k|lt l6laquok a ldlga dfOqmf] 3000 3000 3000

kflsEuml zNs k|lt uf8L k|lt l6laquok hLk 1500 1500 1500

kflsEuml zNs k|lt uf8L a ldlga dfOqmf] k|lt 306f 2500 2500 2500

kflsEuml zNs k|lt uf8L hLk sf k|lt 306f 1000 1000 1000

kflsEuml zNs df]6fOsn k|lt 306f 500 500 500

$ kflsEuml zNs k|lt fOsn k|lt 306f 200 200 200

s|=+ b]lv $ Ddsf jfL fwgxdf k|lt k6s sf] xsdf s|dz M =

500020001000

500

s]an Aojfo 750000 825000 850000

lab]zL gDa Kn]6sf 6laquos -fdfg 9jfgLdf k|of]u_ 11000 11000 12500

efsIf ef8f 300000 300000 300000

$ efsIf ef8f dfly 200000 200000 200000

k|zflso ejgsf] xn ef8f 100000 100000 100000

^ h]g]6 k|lt 306f 35000 35000 40000

ampg=kf kn 3 tNnf] tnf sf]7f g+= b]lv Ddsf] k|lt sf]7f -dfls_

Gogtd 150000

g=kf kn 3 tNnf] tnf sf]7f g+=$ k|lt sf]7f -dfls_ Gogtd 120000

(g=kf kn 3 dflyNnf] tnf sf]7f g+=$^ amp sf] k|lt sf]7f -dfls_

Gogtd 130000

) g=kf kn 3 dflyNnf] tnf sf]7f g+= sf] k|lt sf]7f -dfls_ Gogtd170000

akfs kn 3 k|lt sf]7f -dfls_ Gogtd 70000 70000 700

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 1500 3000 3500

) nfv b]lv nfv dNofdegg ePsf]] -3_ 2500 5000 6000

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 5000 10000 12500

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 7500 15000 20000

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 2500 5000 6000

) nfv b]lv nfv dNofdegg ePsf]] -3_ 5000 10000 12500

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 10000 20000 25000

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 15000 30000 40000

^ xf]6]n tyf ]i6]06 Jojfo +u 5000 10000 15000

amp cGo Jojfodf 2500 5000 6000

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

la1fkg s

akfs

aflifs 8s alQ pkef]u ]jf zNs-j8f g+= b]lv $ Dd 3 ePsf] dfq_

aflifs kmfO ]jf zNs - j8f g+= b]lv Ddsf] 3wLdf _

jfL btf tyf aflifs jfL s

jfL kfs -akfs afx]s_

dgf]~hg s tyf kflsEuml tyf ffjhlgs DklQ pkef]u ]jf zNs

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

a 6laquos nfL cGo x]eL uf8L 100000 100000 100000

ef8fsf] sf hLk 40000 40000 40000

ef8fsf] 6ofDkf] 30000 30000 30000

$ ef8fsf] ldlga 80000 80000 80000

lghL sf 6]Dkf] ldgLa 30000 30000 30000

^ s6 df]6fOsn 10000 10000 10000

amp 7]nfuf8f lSf 6fEumlf 5000 2500 2500

akfs eGbf aflxaf6 jfL fwg ~rfng u]df hljfgf 150100 150100 150100

a 6laquos nfL cGo x]eL uf8L 2000 2000 2500

ef8fsf] sf hLk 6ofDkf] ldgLa 1500 1500 1500

7]nfuf8f lSf 6fEumlf btf uL gDa lbP jfkt Psk6s 5000 5000 5000

cf l=L= k|]md 6laquoSr k|lt jukm6 450 500 600

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 400 400 500

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 350 350 400

$ lg]df xn k|lt jukm6 750 800 900

sf]N8 6f] k|lt jukm6 700 800 900

^ kvfn lgdf0f )) lgEuml ld6 Dd 80000 80000 90000

amp kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 100000 100000 110000

(

cf l=L= k|]md 6laquoSr k|lt jukm6 400 450 450

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 350 350 350

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 300 300 300

$ kvfn lgdf0f )) lgEuml ld6 Dd 70000 70000 70000

kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 90000 90000 90000

hUufsf] If]qkmn sparaf Dd 300000 300000 300000

hUufsf] If]qkmn sparaf b]lv ) sparaf Dd 600000 600000 600000

hUufsf] If]qkmn ) sparaf b]lv ) sparaf Dd 1200000 1200000 1200000

$ hUufsf] If]qkmn ) sparaf eGbf dfly hltssf] nflu 2000000 2000000 2000000

gfulstf lkmfl 1000 1000 1000

gftf k|dfl0ft 10000 10000 10000

fnsf] sf7 lkmfl xnf] hjf k|of]hg 17500 17500 17500

$ lghL hUufdf x]sf] sf7sf] lkmfl -k|lt v_ 12500 12500 12500

as kq lkmfl xfnsf] 60000 60000 70000

^ as kq lkmfl z]ifkl5sf] 40000 40000 50000

amp gfd y z+zf]wg lkmfl 10000 10000 12500

hUufwlg btf k|df0f khfdf kmf]6f] 6fF ug] lkmfl 10000 10000 12500

( hUufwlg btf k|df0f khfsf] gSsn -k|ltlnlk_ sf] nflu lkmfl 10000 10000 12500

gukflnsf If]q leq g=kf u7g xg kj 3 gSf k|dfl0ft dfu xg cfPdf tf]lsPsf] btdf ) k|ltzt yk bt lng]

slknjt gukflnsf If]q leq ljgf Ohfht ejg lgdf0f sfo ul gSf kfsf nflu Ohfht lng cfPdf tf]lsPsf] btdf bf]Ja bt lng]

gof+ yk ePsf j8f g+= ^amp ( sf] xsdf u|fld0f If]qsf] nflu tf]lsPsf] bt cf=j= )amp)amp sf] nflu ) k|ltzt cfufdL cf=j Dd s|dzM )

k|ltzt 56 lbO gSf kf ug] g=kf 3f]if0ff xg eGbf cl3 lgdf0f ePsf +rgfxsf] jLs[tsf] xsdf cfufdL cflys aifsf nflu tf]lsPsf] btdf amp k|ltzt

56 lbg]

k6s] jfL s

btf tyf ~rfng Ohfht bt

3 gSfkf zNs -zxL If]q_

3 gSfkf zNs -u|fld0f If]q_

hUuf ljsf-Knl6Euml_ ug]xn] Kn6 gSf jLs[t ufp+bf nfUg] ]jf zNs

lkmfl ubf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 4: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

lrof ld7fO gftf aeligvAElig judf 165000 165000 175000

^ ]i6]06 P08 af 200000 220000 235000

amp kn xfp tyf gs 135000 148500 160000

fgf xf]6]n AojfoLx 110000 110000 115000

( fgf lrof knx 65000 70000

) vfgf ag] ljwf ePsf] c6r sf]7f -Ac_ d]t ePsf 500000 530000

tf] xf]6n - k|lt tff ykdf kf+r xhf yk nfUg]_ 1500000 1500000

sf]7f ef8fdf lnO Aojfo u]sf 65000 71500 80000

6degLdf Aojfo u]sf 55000 60500 65000

ckm]6 k|] 250000 275000 285000

5fkfvfgf -k|]_ 200000 220000 235000

6]zgL kn 7nf] 180000 198000 205000

$ 6]zgL kn 120000 132000 145000

6]zgL kn tyf kmf]6f]skL d]t 180000 198000 205000

^ 6]G6 xfp Aojfo -7nf]_ 180000 198000 205000

amp 6]G6 xfp Aojfo -fgf]_ 120000 132000 145000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] kmf]6f]skL tyf lel8of]u|fkmL150000 165000 175000

6]lnkmf]g kmofS Od]n OG6g]6 kmf]6f] 6l8of] 120000 132000 145000

kmf]6f] 6l8of] Pj+ lel8of]u|fkmL 90000 99000 110000

$ l=g+= df pNn]lvt sg Pp6f dfq ]jfdf 60000 66000 70000

Pkm=Pd= ]l8of] k|zf0f 250000 275000 290000

^ fdbflos ]l8of] k|zf0f Pkm=Pd= 200000 220000 220000

amp fOa ]jf 90000 99000 110000

df]afOn kmf]g laqmL lat0f jf ddt ug] 90000 99000 110000

( sn Nofa 200000 220000 235000

) slo ]jf 60000 66000 70000

df]afOn ]jf ~rfng lkmfl Psk6s dfq -6fj h8fg _ 500000 550000 600000

jfl0fHo as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 2200000 2200000 2200000

ljsf as+ zfvf sfofno ePsf] - dVo sfofno ePsf] df tf]sLPsf]

zNsdf k|ltzt yk 1800000 1800000 1800000

kmfOg]G sDkgLx 300000 300000 300000

$ lab]zL db|f 6xL sfp06 190000 190000 190000

xsfL +yfx 150000 150000 165000

^ ]dL6ofG sff]af 150000 165000 175000

amp Sof6lEuml ]jf 120000 132000 145000

d]Lh xfp 120000 132000 145000

( aLdf sDkgL 500000 500000 500000

lSnlgs tyf Nofa 90000 99000 110000

glordf xf]d 400000 440000 460000

cfifwL kn aeligsAElig jusf] 110000 121000 130000

x]o sl6Euml -ng_

6]zgL 5fkfvfgf tyf 6]G6 xfp

]jf ~rf ]jf tkm

ljQLo ]jf tkm

g]kfn sfsf] k0fF jfldTjdf x]sf afx]s cflys sff]af ug] ljlQo If]qsf +yfx

jfYo ]jf tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$ cfifwL kn aeligvAElig jusf] 100000 110000 120000

ls6gfzs cfifwL dnvfb laq]mtf 90000 99000 110000

^ u sfL cktfn 500000 550000 600000

amp s[lif tyf kz cfifwL ljs|L 90000 100000

lghL t k|fylds ljBfno 70000 77000 90000

lghL t lgDgdfWolds ljBfno 100000 110000 125000

lghL t dfWolds ljBfno 120000 132000 145000

$ lghL t SofDk pRr df=lj= 250000 275000 300000

fdbflos t k|fylds ljBfno 60000 66000 75000

^ fdbflos t lgDgdfWolds ljBfno 85000 93500 105000

amp fdbflos t dfWolds ljBfno 160000 176000 125000

fdbflos t SofDk 180000 198000 165000

( 6fOlkEuml k|lzIf0f s]Gb| 165000 165000 170000

) sDKo6 k|lzIf0f s]Gb|

) yfg sDKo6 eGbf dfyL 300000 300000 315000

) yfg sDKo6 Dd 230000 230000 245000

efiff k|lzIf0f s]Gb| 185000 185000 200000

8laquofOleEuml k|lzIf0f s]Gb| 200000 220000 235000

x]eL OSjLkd]06 a 6laquos 6]laquoS6 df]6 140000 154000 170000

df]6fOsn 6ofDkf] 100000 110000 120000

df]6 df]6fOsn xjf eg] tyf kGr ddt 55000 60500 70000

$ fOsn ddt 55000 55000 60000

]l8of] l6=eL= sn 6]lnkmf]g htf On]S6laquof]lgS fdfg 100000 110000 120000

^ k|] ss lx6 6f]e 38L rZdf ddt 60000 66000 75000

amp jszk a8L laN8 u|Ln 6 tyf 6Ln bfh agfpg] 200000 220000 240000

Uof+ j]N8LEuml a]6laquoL rfh 60000 66000 70000

( afs agfpg] 100000 110000

kmnkmn laq]mtf -yf]s_ 85000 93500 100000

kmnkmn laq]mtf -km6s_ 60000 66000 70000

tsfL kn 60000 66000 70000

svfsf] df kn 80000 88000 100000

vLsf] df kn 85000 93500 110000

svf tyf vLsf] df kn 100000 110000 125000

$ +u a+u f+ufsf] df kn 110000 121000 125000

df5f kn AojfoL 60000 66000 70000

^ f+uf e+L vlb laqmL AojfoL 130000 143000 155000

amp df5f kn fgf 60000 60000 65000

lg]dfxn lel8of] fFs[ltsxn lyo6 ~rfng ubf k|a]z zNssf] 2 k|ltzt 2 k|ltzt 2 k|ltzt

hfb s r6s cflbdf k|lt lbg 20000 20000 20000

P]ltxfls yn ltnffsf]6 tyf sbfgdf eftLo ko6sxnfO k|j]z ubf

k|lt JolQm k|lt yn 1500 1500 1500

$Pltxfls yn ltnffsf]6 tyf sbfgdf eft afx]ssf cGo ko6sxnfO

k|j]z ubf k|lt JolQm k|lt yn 2500 2500 2500

ljBfno tyf dxfljBfno aflifs s tyf lkmfl

ddt Def ]jf tkm

tsfL kmnkmn AojfoL

df AojfoLx

dgf]~hg tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

xf]l8Euml af]8 Jojflos a]g aflifs lkm6 Ddsf] 10000 15000 20000

xf]l8Euml Jojflos a]g aflifs lkm6 eGbf dfly 30000 45000 55000

Jojflos j]g leQ] n]vg lkm6 Ddsf] 7500 10000 12500

$ Jojflos j]g leQ] n]vg lkm6 eGbf dfly 15000 20000 25000

Jojflos a]g k|lt k6s 2500 5000 7500

^ sfL jf fjhlgs lxtsf] nflu lgzNs lgzNs lgzNs

amp Joflos xf]l8Euml af]8 -k|lt ju lkm6_ JolQmut yndf 500 1000 1000

kflsEuml zNs k|lt uf8L k|lt l6laquok a ldlga dfOqmf] 3000 3000 3000

kflsEuml zNs k|lt uf8L k|lt l6laquok hLk 1500 1500 1500

kflsEuml zNs k|lt uf8L a ldlga dfOqmf] k|lt 306f 2500 2500 2500

kflsEuml zNs k|lt uf8L hLk sf k|lt 306f 1000 1000 1000

kflsEuml zNs df]6fOsn k|lt 306f 500 500 500

$ kflsEuml zNs k|lt fOsn k|lt 306f 200 200 200

s|=+ b]lv $ Ddsf jfL fwgxdf k|lt k6s sf] xsdf s|dz M =

500020001000

500

s]an Aojfo 750000 825000 850000

lab]zL gDa Kn]6sf 6laquos -fdfg 9jfgLdf k|of]u_ 11000 11000 12500

efsIf ef8f 300000 300000 300000

$ efsIf ef8f dfly 200000 200000 200000

k|zflso ejgsf] xn ef8f 100000 100000 100000

^ h]g]6 k|lt 306f 35000 35000 40000

ampg=kf kn 3 tNnf] tnf sf]7f g+= b]lv Ddsf] k|lt sf]7f -dfls_

Gogtd 150000

g=kf kn 3 tNnf] tnf sf]7f g+=$ k|lt sf]7f -dfls_ Gogtd 120000

(g=kf kn 3 dflyNnf] tnf sf]7f g+=$^ amp sf] k|lt sf]7f -dfls_

Gogtd 130000

) g=kf kn 3 dflyNnf] tnf sf]7f g+= sf] k|lt sf]7f -dfls_ Gogtd170000

akfs kn 3 k|lt sf]7f -dfls_ Gogtd 70000 70000 700

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 1500 3000 3500

) nfv b]lv nfv dNofdegg ePsf]] -3_ 2500 5000 6000

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 5000 10000 12500

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 7500 15000 20000

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 2500 5000 6000

) nfv b]lv nfv dNofdegg ePsf]] -3_ 5000 10000 12500

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 10000 20000 25000

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 15000 30000 40000

^ xf]6]n tyf ]i6]06 Jojfo +u 5000 10000 15000

amp cGo Jojfodf 2500 5000 6000

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

la1fkg s

akfs

aflifs 8s alQ pkef]u ]jf zNs-j8f g+= b]lv $ Dd 3 ePsf] dfq_

aflifs kmfO ]jf zNs - j8f g+= b]lv Ddsf] 3wLdf _

jfL btf tyf aflifs jfL s

jfL kfs -akfs afx]s_

dgf]~hg s tyf kflsEuml tyf ffjhlgs DklQ pkef]u ]jf zNs

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

a 6laquos nfL cGo x]eL uf8L 100000 100000 100000

ef8fsf] sf hLk 40000 40000 40000

ef8fsf] 6ofDkf] 30000 30000 30000

$ ef8fsf] ldlga 80000 80000 80000

lghL sf 6]Dkf] ldgLa 30000 30000 30000

^ s6 df]6fOsn 10000 10000 10000

amp 7]nfuf8f lSf 6fEumlf 5000 2500 2500

akfs eGbf aflxaf6 jfL fwg ~rfng u]df hljfgf 150100 150100 150100

a 6laquos nfL cGo x]eL uf8L 2000 2000 2500

ef8fsf] sf hLk 6ofDkf] ldgLa 1500 1500 1500

7]nfuf8f lSf 6fEumlf btf uL gDa lbP jfkt Psk6s 5000 5000 5000

cf l=L= k|]md 6laquoSr k|lt jukm6 450 500 600

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 400 400 500

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 350 350 400

$ lg]df xn k|lt jukm6 750 800 900

sf]N8 6f] k|lt jukm6 700 800 900

^ kvfn lgdf0f )) lgEuml ld6 Dd 80000 80000 90000

amp kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 100000 100000 110000

(

cf l=L= k|]md 6laquoSr k|lt jukm6 400 450 450

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 350 350 350

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 300 300 300

$ kvfn lgdf0f )) lgEuml ld6 Dd 70000 70000 70000

kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 90000 90000 90000

hUufsf] If]qkmn sparaf Dd 300000 300000 300000

hUufsf] If]qkmn sparaf b]lv ) sparaf Dd 600000 600000 600000

hUufsf] If]qkmn ) sparaf b]lv ) sparaf Dd 1200000 1200000 1200000

$ hUufsf] If]qkmn ) sparaf eGbf dfly hltssf] nflu 2000000 2000000 2000000

gfulstf lkmfl 1000 1000 1000

gftf k|dfl0ft 10000 10000 10000

fnsf] sf7 lkmfl xnf] hjf k|of]hg 17500 17500 17500

$ lghL hUufdf x]sf] sf7sf] lkmfl -k|lt v_ 12500 12500 12500

as kq lkmfl xfnsf] 60000 60000 70000

^ as kq lkmfl z]ifkl5sf] 40000 40000 50000

amp gfd y z+zf]wg lkmfl 10000 10000 12500

hUufwlg btf k|df0f khfdf kmf]6f] 6fF ug] lkmfl 10000 10000 12500

( hUufwlg btf k|df0f khfsf] gSsn -k|ltlnlk_ sf] nflu lkmfl 10000 10000 12500

gukflnsf If]q leq g=kf u7g xg kj 3 gSf k|dfl0ft dfu xg cfPdf tf]lsPsf] btdf ) k|ltzt yk bt lng]

slknjt gukflnsf If]q leq ljgf Ohfht ejg lgdf0f sfo ul gSf kfsf nflu Ohfht lng cfPdf tf]lsPsf] btdf bf]Ja bt lng]

gof+ yk ePsf j8f g+= ^amp ( sf] xsdf u|fld0f If]qsf] nflu tf]lsPsf] bt cf=j= )amp)amp sf] nflu ) k|ltzt cfufdL cf=j Dd s|dzM )

k|ltzt 56 lbO gSf kf ug] g=kf 3f]if0ff xg eGbf cl3 lgdf0f ePsf +rgfxsf] jLs[tsf] xsdf cfufdL cflys aifsf nflu tf]lsPsf] btdf amp k|ltzt

56 lbg]

k6s] jfL s

btf tyf ~rfng Ohfht bt

3 gSfkf zNs -zxL If]q_

3 gSfkf zNs -u|fld0f If]q_

hUuf ljsf-Knl6Euml_ ug]xn] Kn6 gSf jLs[t ufp+bf nfUg] ]jf zNs

lkmfl ubf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

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qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$ cfifwL kn aeligvAElig jusf] 100000 110000 120000

ls6gfzs cfifwL dnvfb laq]mtf 90000 99000 110000

^ u sfL cktfn 500000 550000 600000

amp s[lif tyf kz cfifwL ljs|L 90000 100000

lghL t k|fylds ljBfno 70000 77000 90000

lghL t lgDgdfWolds ljBfno 100000 110000 125000

lghL t dfWolds ljBfno 120000 132000 145000

$ lghL t SofDk pRr df=lj= 250000 275000 300000

fdbflos t k|fylds ljBfno 60000 66000 75000

^ fdbflos t lgDgdfWolds ljBfno 85000 93500 105000

amp fdbflos t dfWolds ljBfno 160000 176000 125000

fdbflos t SofDk 180000 198000 165000

( 6fOlkEuml k|lzIf0f s]Gb| 165000 165000 170000

) sDKo6 k|lzIf0f s]Gb|

) yfg sDKo6 eGbf dfyL 300000 300000 315000

) yfg sDKo6 Dd 230000 230000 245000

efiff k|lzIf0f s]Gb| 185000 185000 200000

8laquofOleEuml k|lzIf0f s]Gb| 200000 220000 235000

x]eL OSjLkd]06 a 6laquos 6]laquoS6 df]6 140000 154000 170000

df]6fOsn 6ofDkf] 100000 110000 120000

df]6 df]6fOsn xjf eg] tyf kGr ddt 55000 60500 70000

$ fOsn ddt 55000 55000 60000

]l8of] l6=eL= sn 6]lnkmf]g htf On]S6laquof]lgS fdfg 100000 110000 120000

^ k|] ss lx6 6f]e 38L rZdf ddt 60000 66000 75000

amp jszk a8L laN8 u|Ln 6 tyf 6Ln bfh agfpg] 200000 220000 240000

Uof+ j]N8LEuml a]6laquoL rfh 60000 66000 70000

( afs agfpg] 100000 110000

kmnkmn laq]mtf -yf]s_ 85000 93500 100000

kmnkmn laq]mtf -km6s_ 60000 66000 70000

tsfL kn 60000 66000 70000

svfsf] df kn 80000 88000 100000

vLsf] df kn 85000 93500 110000

svf tyf vLsf] df kn 100000 110000 125000

$ +u a+u f+ufsf] df kn 110000 121000 125000

df5f kn AojfoL 60000 66000 70000

^ f+uf e+L vlb laqmL AojfoL 130000 143000 155000

amp df5f kn fgf 60000 60000 65000

lg]dfxn lel8of] fFs[ltsxn lyo6 ~rfng ubf k|a]z zNssf] 2 k|ltzt 2 k|ltzt 2 k|ltzt

hfb s r6s cflbdf k|lt lbg 20000 20000 20000

P]ltxfls yn ltnffsf]6 tyf sbfgdf eftLo ko6sxnfO k|j]z ubf

k|lt JolQm k|lt yn 1500 1500 1500

$Pltxfls yn ltnffsf]6 tyf sbfgdf eft afx]ssf cGo ko6sxnfO

k|j]z ubf k|lt JolQm k|lt yn 2500 2500 2500

ljBfno tyf dxfljBfno aflifs s tyf lkmfl

ddt Def ]jf tkm

tsfL kmnkmn AojfoL

df AojfoLx

dgf]~hg tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

xf]l8Euml af]8 Jojflos a]g aflifs lkm6 Ddsf] 10000 15000 20000

xf]l8Euml Jojflos a]g aflifs lkm6 eGbf dfly 30000 45000 55000

Jojflos j]g leQ] n]vg lkm6 Ddsf] 7500 10000 12500

$ Jojflos j]g leQ] n]vg lkm6 eGbf dfly 15000 20000 25000

Jojflos a]g k|lt k6s 2500 5000 7500

^ sfL jf fjhlgs lxtsf] nflu lgzNs lgzNs lgzNs

amp Joflos xf]l8Euml af]8 -k|lt ju lkm6_ JolQmut yndf 500 1000 1000

kflsEuml zNs k|lt uf8L k|lt l6laquok a ldlga dfOqmf] 3000 3000 3000

kflsEuml zNs k|lt uf8L k|lt l6laquok hLk 1500 1500 1500

kflsEuml zNs k|lt uf8L a ldlga dfOqmf] k|lt 306f 2500 2500 2500

kflsEuml zNs k|lt uf8L hLk sf k|lt 306f 1000 1000 1000

kflsEuml zNs df]6fOsn k|lt 306f 500 500 500

$ kflsEuml zNs k|lt fOsn k|lt 306f 200 200 200

s|=+ b]lv $ Ddsf jfL fwgxdf k|lt k6s sf] xsdf s|dz M =

500020001000

500

s]an Aojfo 750000 825000 850000

lab]zL gDa Kn]6sf 6laquos -fdfg 9jfgLdf k|of]u_ 11000 11000 12500

efsIf ef8f 300000 300000 300000

$ efsIf ef8f dfly 200000 200000 200000

k|zflso ejgsf] xn ef8f 100000 100000 100000

^ h]g]6 k|lt 306f 35000 35000 40000

ampg=kf kn 3 tNnf] tnf sf]7f g+= b]lv Ddsf] k|lt sf]7f -dfls_

Gogtd 150000

g=kf kn 3 tNnf] tnf sf]7f g+=$ k|lt sf]7f -dfls_ Gogtd 120000

(g=kf kn 3 dflyNnf] tnf sf]7f g+=$^ amp sf] k|lt sf]7f -dfls_

Gogtd 130000

) g=kf kn 3 dflyNnf] tnf sf]7f g+= sf] k|lt sf]7f -dfls_ Gogtd170000

akfs kn 3 k|lt sf]7f -dfls_ Gogtd 70000 70000 700

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 1500 3000 3500

) nfv b]lv nfv dNofdegg ePsf]] -3_ 2500 5000 6000

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 5000 10000 12500

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 7500 15000 20000

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 2500 5000 6000

) nfv b]lv nfv dNofdegg ePsf]] -3_ 5000 10000 12500

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 10000 20000 25000

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 15000 30000 40000

^ xf]6]n tyf ]i6]06 Jojfo +u 5000 10000 15000

amp cGo Jojfodf 2500 5000 6000

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

la1fkg s

akfs

aflifs 8s alQ pkef]u ]jf zNs-j8f g+= b]lv $ Dd 3 ePsf] dfq_

aflifs kmfO ]jf zNs - j8f g+= b]lv Ddsf] 3wLdf _

jfL btf tyf aflifs jfL s

jfL kfs -akfs afx]s_

dgf]~hg s tyf kflsEuml tyf ffjhlgs DklQ pkef]u ]jf zNs

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

a 6laquos nfL cGo x]eL uf8L 100000 100000 100000

ef8fsf] sf hLk 40000 40000 40000

ef8fsf] 6ofDkf] 30000 30000 30000

$ ef8fsf] ldlga 80000 80000 80000

lghL sf 6]Dkf] ldgLa 30000 30000 30000

^ s6 df]6fOsn 10000 10000 10000

amp 7]nfuf8f lSf 6fEumlf 5000 2500 2500

akfs eGbf aflxaf6 jfL fwg ~rfng u]df hljfgf 150100 150100 150100

a 6laquos nfL cGo x]eL uf8L 2000 2000 2500

ef8fsf] sf hLk 6ofDkf] ldgLa 1500 1500 1500

7]nfuf8f lSf 6fEumlf btf uL gDa lbP jfkt Psk6s 5000 5000 5000

cf l=L= k|]md 6laquoSr k|lt jukm6 450 500 600

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 400 400 500

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 350 350 400

$ lg]df xn k|lt jukm6 750 800 900

sf]N8 6f] k|lt jukm6 700 800 900

^ kvfn lgdf0f )) lgEuml ld6 Dd 80000 80000 90000

amp kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 100000 100000 110000

(

cf l=L= k|]md 6laquoSr k|lt jukm6 400 450 450

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 350 350 350

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 300 300 300

$ kvfn lgdf0f )) lgEuml ld6 Dd 70000 70000 70000

kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 90000 90000 90000

hUufsf] If]qkmn sparaf Dd 300000 300000 300000

hUufsf] If]qkmn sparaf b]lv ) sparaf Dd 600000 600000 600000

hUufsf] If]qkmn ) sparaf b]lv ) sparaf Dd 1200000 1200000 1200000

$ hUufsf] If]qkmn ) sparaf eGbf dfly hltssf] nflu 2000000 2000000 2000000

gfulstf lkmfl 1000 1000 1000

gftf k|dfl0ft 10000 10000 10000

fnsf] sf7 lkmfl xnf] hjf k|of]hg 17500 17500 17500

$ lghL hUufdf x]sf] sf7sf] lkmfl -k|lt v_ 12500 12500 12500

as kq lkmfl xfnsf] 60000 60000 70000

^ as kq lkmfl z]ifkl5sf] 40000 40000 50000

amp gfd y z+zf]wg lkmfl 10000 10000 12500

hUufwlg btf k|df0f khfdf kmf]6f] 6fF ug] lkmfl 10000 10000 12500

( hUufwlg btf k|df0f khfsf] gSsn -k|ltlnlk_ sf] nflu lkmfl 10000 10000 12500

gukflnsf If]q leq g=kf u7g xg kj 3 gSf k|dfl0ft dfu xg cfPdf tf]lsPsf] btdf ) k|ltzt yk bt lng]

slknjt gukflnsf If]q leq ljgf Ohfht ejg lgdf0f sfo ul gSf kfsf nflu Ohfht lng cfPdf tf]lsPsf] btdf bf]Ja bt lng]

gof+ yk ePsf j8f g+= ^amp ( sf] xsdf u|fld0f If]qsf] nflu tf]lsPsf] bt cf=j= )amp)amp sf] nflu ) k|ltzt cfufdL cf=j Dd s|dzM )

k|ltzt 56 lbO gSf kf ug] g=kf 3f]if0ff xg eGbf cl3 lgdf0f ePsf +rgfxsf] jLs[tsf] xsdf cfufdL cflys aifsf nflu tf]lsPsf] btdf amp k|ltzt

56 lbg]

k6s] jfL s

btf tyf ~rfng Ohfht bt

3 gSfkf zNs -zxL If]q_

3 gSfkf zNs -u|fld0f If]q_

hUuf ljsf-Knl6Euml_ ug]xn] Kn6 gSf jLs[t ufp+bf nfUg] ]jf zNs

lkmfl ubf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 6: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

xf]l8Euml af]8 Jojflos a]g aflifs lkm6 Ddsf] 10000 15000 20000

xf]l8Euml Jojflos a]g aflifs lkm6 eGbf dfly 30000 45000 55000

Jojflos j]g leQ] n]vg lkm6 Ddsf] 7500 10000 12500

$ Jojflos j]g leQ] n]vg lkm6 eGbf dfly 15000 20000 25000

Jojflos a]g k|lt k6s 2500 5000 7500

^ sfL jf fjhlgs lxtsf] nflu lgzNs lgzNs lgzNs

amp Joflos xf]l8Euml af]8 -k|lt ju lkm6_ JolQmut yndf 500 1000 1000

kflsEuml zNs k|lt uf8L k|lt l6laquok a ldlga dfOqmf] 3000 3000 3000

kflsEuml zNs k|lt uf8L k|lt l6laquok hLk 1500 1500 1500

kflsEuml zNs k|lt uf8L a ldlga dfOqmf] k|lt 306f 2500 2500 2500

kflsEuml zNs k|lt uf8L hLk sf k|lt 306f 1000 1000 1000

kflsEuml zNs df]6fOsn k|lt 306f 500 500 500

$ kflsEuml zNs k|lt fOsn k|lt 306f 200 200 200

s|=+ b]lv $ Ddsf jfL fwgxdf k|lt k6s sf] xsdf s|dz M =

500020001000

500

s]an Aojfo 750000 825000 850000

lab]zL gDa Kn]6sf 6laquos -fdfg 9jfgLdf k|of]u_ 11000 11000 12500

efsIf ef8f 300000 300000 300000

$ efsIf ef8f dfly 200000 200000 200000

k|zflso ejgsf] xn ef8f 100000 100000 100000

^ h]g]6 k|lt 306f 35000 35000 40000

ampg=kf kn 3 tNnf] tnf sf]7f g+= b]lv Ddsf] k|lt sf]7f -dfls_

Gogtd 150000

g=kf kn 3 tNnf] tnf sf]7f g+=$ k|lt sf]7f -dfls_ Gogtd 120000

(g=kf kn 3 dflyNnf] tnf sf]7f g+=$^ amp sf] k|lt sf]7f -dfls_

Gogtd 130000

) g=kf kn 3 dflyNnf] tnf sf]7f g+= sf] k|lt sf]7f -dfls_ Gogtd170000

akfs kn 3 k|lt sf]7f -dfls_ Gogtd 70000 70000 700

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 1500 3000 3500

) nfv b]lv nfv dNofdegg ePsf]] -3_ 2500 5000 6000

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 5000 10000 12500

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 7500 15000 20000

b]lv nfv ) xhf dNofdegg ePsf]] -3_ 1000 2000 2500

nfv ) xhf b]lv ) nfv dNofdegg ePsf]] -3_ 2500 5000 6000

) nfv b]lv nfv dNofdegg ePsf]] -3_ 5000 10000 12500

$ nfv b]lv sf]8 dNofdegg ePsf]] -3_ 10000 20000 25000

sf]8 b]lv dfly dNofdegg ePsf]] -3_ 15000 30000 40000

^ xf]6]n tyf ]i6]06 Jojfo +u 5000 10000 15000

amp cGo Jojfodf 2500 5000 6000

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

xfn kn effdf

lnPsf JolQmxn]

sjf]n u]sf] sdnfO

g Gogtd dNo

sfod ug]

la1fkg s

akfs

aflifs 8s alQ pkef]u ]jf zNs-j8f g+= b]lv $ Dd 3 ePsf] dfq_

aflifs kmfO ]jf zNs - j8f g+= b]lv Ddsf] 3wLdf _

jfL btf tyf aflifs jfL s

jfL kfs -akfs afx]s_

dgf]~hg s tyf kflsEuml tyf ffjhlgs DklQ pkef]u ]jf zNs

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

a 6laquos nfL cGo x]eL uf8L 100000 100000 100000

ef8fsf] sf hLk 40000 40000 40000

ef8fsf] 6ofDkf] 30000 30000 30000

$ ef8fsf] ldlga 80000 80000 80000

lghL sf 6]Dkf] ldgLa 30000 30000 30000

^ s6 df]6fOsn 10000 10000 10000

amp 7]nfuf8f lSf 6fEumlf 5000 2500 2500

akfs eGbf aflxaf6 jfL fwg ~rfng u]df hljfgf 150100 150100 150100

a 6laquos nfL cGo x]eL uf8L 2000 2000 2500

ef8fsf] sf hLk 6ofDkf] ldgLa 1500 1500 1500

7]nfuf8f lSf 6fEumlf btf uL gDa lbP jfkt Psk6s 5000 5000 5000

cf l=L= k|]md 6laquoSr k|lt jukm6 450 500 600

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 400 400 500

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 350 350 400

$ lg]df xn k|lt jukm6 750 800 900

sf]N8 6f] k|lt jukm6 700 800 900

^ kvfn lgdf0f )) lgEuml ld6 Dd 80000 80000 90000

amp kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 100000 100000 110000

(

cf l=L= k|]md 6laquoSr k|lt jukm6 400 450 450

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 350 350 350

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 300 300 300

$ kvfn lgdf0f )) lgEuml ld6 Dd 70000 70000 70000

kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 90000 90000 90000

hUufsf] If]qkmn sparaf Dd 300000 300000 300000

hUufsf] If]qkmn sparaf b]lv ) sparaf Dd 600000 600000 600000

hUufsf] If]qkmn ) sparaf b]lv ) sparaf Dd 1200000 1200000 1200000

$ hUufsf] If]qkmn ) sparaf eGbf dfly hltssf] nflu 2000000 2000000 2000000

gfulstf lkmfl 1000 1000 1000

gftf k|dfl0ft 10000 10000 10000

fnsf] sf7 lkmfl xnf] hjf k|of]hg 17500 17500 17500

$ lghL hUufdf x]sf] sf7sf] lkmfl -k|lt v_ 12500 12500 12500

as kq lkmfl xfnsf] 60000 60000 70000

^ as kq lkmfl z]ifkl5sf] 40000 40000 50000

amp gfd y z+zf]wg lkmfl 10000 10000 12500

hUufwlg btf k|df0f khfdf kmf]6f] 6fF ug] lkmfl 10000 10000 12500

( hUufwlg btf k|df0f khfsf] gSsn -k|ltlnlk_ sf] nflu lkmfl 10000 10000 12500

gukflnsf If]q leq g=kf u7g xg kj 3 gSf k|dfl0ft dfu xg cfPdf tf]lsPsf] btdf ) k|ltzt yk bt lng]

slknjt gukflnsf If]q leq ljgf Ohfht ejg lgdf0f sfo ul gSf kfsf nflu Ohfht lng cfPdf tf]lsPsf] btdf bf]Ja bt lng]

gof+ yk ePsf j8f g+= ^amp ( sf] xsdf u|fld0f If]qsf] nflu tf]lsPsf] bt cf=j= )amp)amp sf] nflu ) k|ltzt cfufdL cf=j Dd s|dzM )

k|ltzt 56 lbO gSf kf ug] g=kf 3f]if0ff xg eGbf cl3 lgdf0f ePsf +rgfxsf] jLs[tsf] xsdf cfufdL cflys aifsf nflu tf]lsPsf] btdf amp k|ltzt

56 lbg]

k6s] jfL s

btf tyf ~rfng Ohfht bt

3 gSfkf zNs -zxL If]q_

3 gSfkf zNs -u|fld0f If]q_

hUuf ljsf-Knl6Euml_ ug]xn] Kn6 gSf jLs[t ufp+bf nfUg] ]jf zNs

lkmfl ubf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 7: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

a 6laquos nfL cGo x]eL uf8L 100000 100000 100000

ef8fsf] sf hLk 40000 40000 40000

ef8fsf] 6ofDkf] 30000 30000 30000

$ ef8fsf] ldlga 80000 80000 80000

lghL sf 6]Dkf] ldgLa 30000 30000 30000

^ s6 df]6fOsn 10000 10000 10000

amp 7]nfuf8f lSf 6fEumlf 5000 2500 2500

akfs eGbf aflxaf6 jfL fwg ~rfng u]df hljfgf 150100 150100 150100

a 6laquos nfL cGo x]eL uf8L 2000 2000 2500

ef8fsf] sf hLk 6ofDkf] ldgLa 1500 1500 1500

7]nfuf8f lSf 6fEumlf btf uL gDa lbP jfkt Psk6s 5000 5000 5000

cf l=L= k|]md 6laquoSr k|lt jukm6 450 500 600

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 400 400 500

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 350 350 400

$ lg]df xn k|lt jukm6 750 800 900

sf]N8 6f] k|lt jukm6 700 800 900

^ kvfn lgdf0f )) lgEuml ld6 Dd 80000 80000 90000

amp kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 100000 100000 110000

(

cf l=L= k|]md 6laquoSr k|lt jukm6 400 450 450

ld]06 hf]8fOdf O6f 9Eumlfsf] uff] k|lt jukm6 350 350 350

df6f]sf] hf]8fOdf sRrL 3 k|lt ju km6 300 300 300

$ kvfn lgdf0f )) lgEuml ld6 Dd 70000 70000 70000

kvfn )) lgEuml ld6 eGbf a9L ePdf Psdi6 90000 90000 90000

hUufsf] If]qkmn sparaf Dd 300000 300000 300000

hUufsf] If]qkmn sparaf b]lv ) sparaf Dd 600000 600000 600000

hUufsf] If]qkmn ) sparaf b]lv ) sparaf Dd 1200000 1200000 1200000

$ hUufsf] If]qkmn ) sparaf eGbf dfly hltssf] nflu 2000000 2000000 2000000

gfulstf lkmfl 1000 1000 1000

gftf k|dfl0ft 10000 10000 10000

fnsf] sf7 lkmfl xnf] hjf k|of]hg 17500 17500 17500

$ lghL hUufdf x]sf] sf7sf] lkmfl -k|lt v_ 12500 12500 12500

as kq lkmfl xfnsf] 60000 60000 70000

^ as kq lkmfl z]ifkl5sf] 40000 40000 50000

amp gfd y z+zf]wg lkmfl 10000 10000 12500

hUufwlg btf k|df0f khfdf kmf]6f] 6fF ug] lkmfl 10000 10000 12500

( hUufwlg btf k|df0f khfsf] gSsn -k|ltlnlk_ sf] nflu lkmfl 10000 10000 12500

gukflnsf If]q leq g=kf u7g xg kj 3 gSf k|dfl0ft dfu xg cfPdf tf]lsPsf] btdf ) k|ltzt yk bt lng]

slknjt gukflnsf If]q leq ljgf Ohfht ejg lgdf0f sfo ul gSf kfsf nflu Ohfht lng cfPdf tf]lsPsf] btdf bf]Ja bt lng]

gof+ yk ePsf j8f g+= ^amp ( sf] xsdf u|fld0f If]qsf] nflu tf]lsPsf] bt cf=j= )amp)amp sf] nflu ) k|ltzt cfufdL cf=j Dd s|dzM )

k|ltzt 56 lbO gSf kf ug] g=kf 3f]if0ff xg eGbf cl3 lgdf0f ePsf +rgfxsf] jLs[tsf] xsdf cfufdL cflys aifsf nflu tf]lsPsf] btdf amp k|ltzt

56 lbg]

k6s] jfL s

btf tyf ~rfng Ohfht bt

3 gSfkf zNs -zxL If]q_

3 gSfkf zNs -u|fld0f If]q_

hUuf ljsf-Knl6Euml_ ug]xn] Kn6 gSf jLs[t ufp+bf nfUg] ]jf zNs

lkmfl ubf

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 8: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

)AolQmut 36Gff btf P]g ) nfu xgeGbf cuf8Lsf] AolQmut 36gf

DaGwL lkmfl 10000 10000 12500

jb]zLs k|of]hgsf nflu lkmfl 30000 30000 40000

dbfo dfj]zL lkmfl 10000 10000 12500

laifout sfofnodf ug] lkmfl 5000 5000 12500

$ 3 af6f] vnfpg] lkmfl

sparaf eGbf dfyL 25000 25000 30000

sparaf Dd 15000 15000 20000

3 af6f] vnfpg] lkmfl -u|fdL0f If]q_

sparaf eGbf dfyL 20000 20000 25000

sparaf Dd 10000 10000 15000

^ gftf k|dfl0ft -lab]zL k|of]hg_ 50000 50000 55000

amp vfg]kfgL 6]lnkmf]g laBt -lawt lkmfl JolQmut k|of]hgsf] nflu dfq_ 20000 20000 25000

3 gSf gfdfL 50000 50000 60000

( sd cnL lauf]sf] os8f 1500 1500 2000

) tLg ktf afx]s cktfnL lkmfl 50000 50000 60000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q leq_ 10000 15000 15000

rflsNnf lkmfl k|lt lsQfsf] -zxL If]q aflx_ 7500 10000 10000

DkQL dNofdegg lxt lkmfl -k|lt xhf_ 250 250 250

$ lgj]bg l6s6 jfkt 1000 1000 1000

df]xL nut ssectf bO lauxf Dd 25000 30000 35000

^ df]xL nut ssectf bO lauxf eGbf a9L 50000 55000 60000

amp 3hUuf dNofdegg rngrNtLsf] dNofdeggug] lkmfl k|lt xhf 100 100 100

lkr 8s sf6bf wf6L fVg kg] d]g f]8df 200000 200000 200000

( u]|en 8s sf6bf wf6L fVg kg] leqL 8s 120000 120000 120000

) hUuf 56ofpg] cldg zNs 50000 50000 50000

hldg zNs

hldg zNs 10000 10000 12500

gSfkf hldg zNs 25000

gof+ l8n lkmfl ubf 110000 121000 130000

fnsf] sf7 lkmfl 3 lgdf0f k|of]hg k|lt 3g lkm6 300 300 350

$ 7nf] pBf]u lkmfl ubf 165000 181500 200000

demfnf pBf]u lkmfl ubf 110000 121000 130000

^ fgf]] pBf]u lkmfl ubf 77000 84500 90000

amp ejg lgdf0f DkGg 50000 50000 55000

Jojfo btf nut ssectf nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 20000 25000 25000

(k]zf Jojfo btf zNs nfv Ddsf] - nfv eGbf dflysf] tf]sLPsf]

btdf bf]Aa nfUg]_ 15000 15000 15000

$) PsLs[t DklQ s btf zNs Ps k6s dfq 5000 5000 5000

$ cfo k|dfl0ft k|lt xhf 100 100 100

$ yfoL divide cyfoL af]jf lkmfl 10000 10000 12500

$ cljjflxt lkmfl 10000 10000 12500

$$ gfjflns lkmfl 10000 10000 12500

$ Jojfodivide kn gfdfL

7nf] 100000 110000 120000

demfnf 70000 77000 80000

fgf] 50000 55000 60000

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 9: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

$amp j8f g+= b]lv Dd 3 gSf kf ubf wf6L jfkt 200000 200000 200000

$j8f g+= b]lv Dd 3 jgfpbf lgdf0f fdfu|L 8s 5]pdf fVg] nfO

dfls 15000 20000 25000

$( lawt lkmfl ly| km]

50000 50000 60000

) lawt lkmfl Jojflosdivide cfBf]lus k|of]hgsf

) xif kfj DDsf] 100000

xif kfj Dd 150000

) xif kfj Dd

200000

jfL fwg gfdfL bt

10000

fwf0f lkmfl bt

12500

3 gSf kf kltsf 30000 30000 30000

laBt vfg]kfgL 6]lnkmf]g lkmfl 3jf6f] k|dfl0ft kmffd 1500 1500 2000

k]zf Aojfo JolQmut 36gf btf kmffd PsLs[t DkQL s kmffd lgMzNs lgMzNs lgMzNs

$ gSsn k|dfl0ft bt k|lt kfgf 500 500 500

s_ Ps lauxf Dd 40000 40000 45000

v_ Ps lauxf b]lv lauxf Dd 70000 70000 75000

u_ kf+r lauxf b]lv dfyL 100000 100000 110000

s_ Ps lauxf Dd 35000 35000 37500

v_ Ps lauxf b]lv lauxf Dd 50000 50000 55000

u_ kf+r lauxf b]lv dfyL 70000 70000 75000

ufp+ Ans hUuf lkmfl ubf

-kGb|_ xft Ddsf] 120000 120000 130000

-kGb|_ xft b]lv -kRrL_ xft Ddsf] 150000 150000 160000

kRrL xft eGbf dfyL 200000 200000 220000

xft Ddsf] 70000 70000 75000

xft b]lv -kRrL_ xft Ddsf] 80000 80000 85000

kRrL xft eGbf dfyL 100000 100000 110000

3DtL knsf] nflu blgs -xf6ahfsf] lbg afx]s 700 1000 1000

3DtL df 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1500 1500 1500

3DtL df5f 6n xf6ahf -xf6ahfsf] lbg afx]s_ 1000 1000 1000

$ aflxaf6 jfL fwgdf NofO laqmL ug] 100000 100000 110000

e+L kfng Jojfo 100000 110000 110000

^ afv|f kfng Jojfo 60000 66000 70000

amp svf kfng Aojfo 60000 66000 70000

gL pTkfbg laqmL lat0f 50000 55000 60000

( sjf8 kn lzzL af]tn Knfl6s tyf cGo lsldsf sjf8 75000 82500 90000

) bfpf ljs|L ug] 36000 50000 55000

j8f g+= $ -dlxtf b]jfgul9of 5f]8L_

s_ j8f g+= $ -dlxtf b]jfgul9of 5f]8]_ afx]s ufpF Ans tkm

kmfd laqmL tkm

$

v_ j8f g+= b]lv ( Dd j8f g+= $ sf] -dlxtf b]jfgul9of d]t_

j8f g+= b]lv ( Dd j8f g+= $ sf] dlxtf b]jfgul9of d]t

cGo ssf baGbLx

hUuf gfdfL tkm

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 10: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

ufO kfng Jojfo 70000 77000 80000

1 = 1 b]lv 50 xhf Dd 2500

2 = 50 xhf 1 b]lv 1 Ps nfv Dd 3500

3 = 1 nfv 1 b]lv 2 nfv 50 xhf Dd 7000

4 = 2 nfv 50 xhf 1 b]lv 3 nfv Dd 9000

5 = 3 nfv 1 b]lv 3 nfv 50 xhf Dd 11000

6 = 3 nfv 50 xhf 1 b]lv 4 nfv Dd 12000

7 = 4 nfv 1 b]lv 4 nfv 50 xhf Dd 13000

8 = 4 nfv 50 xhf 1 b]lv 5 nfv Dd 14000

9 = 5 nfv 1 b]lv 6 nfv Dd 15000

10 = 6 nfv 1 b]lv 7 nfv Dd 16000

11 = 7 nfv 1 b]lv 8 nfv Dd 17500

12 + 8 nfv 1 b]lv 9 nfv Dd 19000

13 = 9 nfv 1 b]lv 10 nfv Dd 20000

14 = 10 nfv 1 b]lv 12 nfv Dd 26000

15 = 12 nfv 1 b]lv 14 nfv Dd 31000

16 = 14 nfv 1 b]lv 16 nfv Dd 35000

17 = 16 nfv 1 b]lv 18 nfv Dd 38000

18 = 18 nfv 1 b]lv 20 nfv Dd 40000

19 = 20 nfv 1 b]lv 22 nfv Dd 50000

20 = 22 nfv 1 b]lv 24 nfv Dd 63000

21 = 24 nfv 1 b]lv 26 nfv Dd 78000

22 = 26 nfv 1 b]lv 28 nfv Dd 85000

23 = 28 nfv 1 b]lv 30 nfv Dd 100000

24 = 30 nfv 1 b]lv 34 nfv Dd 120000

25 = 34 nfv 1 blv 38 nfv Dd 150000

26 = 38 nfv 1 b]lv 42 nfv Dd 200000

27 = 42 nfv 1 b]lv 46 nfv Dd 250000

28 = 46 nfv 1 b]lv 50 nfv Dd 300000

29 = 50 nfv 1 b]lv 60 nfv Dd 350000

30 = 60 nfv 1 b]lv 70 nfv Dd 450000

31 = 70 nfv 1 b]lv 80 nfv Dd 600000

32 = 80 nfv 1 b]lv 90 nfv Dd 800000

33 = 90 nfv 1 b]lv 1 sf] Dd 1000000

34 = 1 sf] 1 b]lv 1 sf] 20 nfv Dd 1200000

rfxhf kf+ro kof dfq

xhf kof dfq

cfampxhf kof dfq

bzxhf kof dfq

Psxhf bUacuteOo kof dfq

Psxhf kf+ro kof dfq

tLgxhf kf+ro kof dfq

bUacuteOxhf kf+ro kof dfq

tLgo bz kof dfq

tLgo krf kof dfq

tLgo cL kof dfq

afx|xhf kof dfq

Psxhf kof dfq

rfo kof dfq

fto cL kof dfq

cfampo krf kof dfq

bUacuteOxhf kof dfq

klRr kof dfq

k+tL kof dfq

pkf]Qm jlus)fdf dfj]z gePsf ]jf ljwf Jojfosf] sff]jf t x]L yfgLo jfoQ zfg lgodfjnL

2056 adf]lhd aflifs = 10000 b]lv 500000 Dd s lgwf)f ug] clwsf sfosfL clws[[t nfO clwsf

k|Tof]hg ug]

QL kof dfq

gAa] kof dfq

Pso krxQ kof dfq

Pso gAa] kof dfq

Pso bz kof dfq

Pso aL kof dfq

PsLs[t DkQL s

tLgxhf kof dfq

kf+ro kof dfq

o tL kof dfq

bUacuteOo kof dfq

bUacuteOo fparaL kof dfq

Pso tL kof dfq]

Pso rfln kof dfq

Pso krf kof dfq]

Pso fparaL kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 11: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

35 = 1 sf] 20 nfv 1 b]lv 1 sf] 60 nfv Dd 1600000

36 = 1 sf] 60 nfv 1 b]lv 2 sf] Dd 2000000

37 = 2 sf] 1 b]lv 2 sf] 20 nfv Dd 2500000

38 = 2 sf] 20 nfv 1 b]lv 3 sf] 20 nfv Dd 4000000

39 = 3 sf] 20 nfv 1 b]lv 4 sf] Dd 5000000

40 = 4 sf] 1 b]lv 5 sf] Dd 6000000

41

krfxhf kof dfq

fparaLxhf kof dfq

aLxhf kof dfq

kRrLxhf kof dfq

rflnxhf kof dfq

= 5 sf] 1 b]lv dfly hlt eP TolQdf 2 bUacuteO kof k|lt xhfsf] bn] yk xg]

f]x|xhf kof dfq

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 12: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 13: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00

qm=

+=ljj0f

cf=j= )ampdivide)amp

sf] s zNs dxzn

cf=j= )ampamp sf]

szNsdxzn

cf=j= )amp )amp$

sf] nflu k|tfljt

ulPsf s zNs

tyf dxzn

Page 14: :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd ul7t gu ...kapilvastumun.gov.np/sites/kapilvastumun.gov.np/files/Tax_Rate_2072_073.pdf · bflvn vf/]h b:t'/ M s_ b'O{ w'/ ;Dd 450.00