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1 G c j vbrvix wjt G c Bqvb WvBs wjt G c d vkb q vi wjt c ôv 11 Gi 1 G c w úwbs GÛ wbwus wgjm& wjt G c U UvBj wcöw Us wgjm& wjt 1.1 g~jbxwzt G c nvwìsm wjwg UW mwvk wbq g, mwvk mg q kªwgk Kg Pvix `i mkj cvbv cwi kva K i _v K Ges GB mkj cvbv cwi kv ai Rb h bxwzgvjv Abymib Kiv nq, ZvB cvbv cwi kva bxwzgvjv G c KZ c ` pfv e wek vm K i h, AÎ Kv úvwbi kªwgk, Kg Pvix Kg KZ v `i mkj cökvi cvbv cwi kv ai Rb Ges mb mv _ mkj cökvi Amš wó, f~j eysveyws Ges Ø `i Aemvb NUv bvi Rb GKwU AvBb m Z Dc hvmx, cvbvw` cwi kva bxwzgvjv cöyqb Kiv cö qvrb Avi mb D Ïk mvg b i L G c KZ c AÎ bxwzgvjv cöyqb K i Q 1.2 D Ïk jÿ t bxwzgvjv gvzv ek Kv úvbx Zvi kªwg Ki gryix Ab vb cvbvw` cwi kv ai gva g Drcv`bkxjZvi MwZ m gvbœz ivlv, Ges m ev cwi kªwg Ki Kj v Y f~wgkv ivlvb n Q GB bxwzgvjvi cöavb D Ïk kªwgk, Kg Pvix Kg KZ v `i mkj cökvi cvbv wbw`ó mg q cwi kv ai Rb Ges mb mv _ mkj cökvi Amš wó, f~j eysveyws Ges Ø `i Aemvb NUv bvi Rb GKwU AvBb m Z Dc hvmx e e v MÖnY KivB GB cvbvw` cwi kva bxwzgvjvi jÿ 1.3 AvZvt GB bxwzgvjv G c nvwìsm wjt Gi e e vcbvq cwipvwjz Dc ivwjøwlz KviLvbvmg~ ni mkj Kg j ev cb Drcv`b GjvKvi Rb Ges fwel Z hw` GKB e e vcbvq bzzb Kvb cöwzôvb MwVZ nq Zvn j mb cöwzôv b mgfv e cö hvr n e cöwzôv bi mkj kªwgk, Kg Pvix Kg KZ vmy Zv `i ^- ^ Ae v b _ K KviLvbvq Drcv` bi mkj Í i GB bxwzgvjv g b Pj Z eva _vk e 1.4 A½xKvit G c KZ c kªwgk Kg Pvix `i b vh cvbv gz cwi kv a ` p cöwzá Kg ÿ Î Kvb köwgk, Kg Pvix ev Kg KZ vi cvbvw` msµvší Kvb KvR m úv` bi ÿ Î Kvb Awf hvm DËvwcZ n j G c nvwìsm wjwg UW KZ cÿ Zv cöwzkv ii Rb Aw½Kvive Drcv` bi mkj Í i Kgx i cvbvw` cwi kv ai Î cöavbz ivóªxq AvšÍtR vwzk AvBb g b Pjv nq, Z e cö qvrb n j Îwe k l µzv `i AvPiY wewa (COC) wbqg gvbv n Z cv i G c nvwìsm& wjwg UW GB bxwz Kvh Ki Ki Z AvBGj Kb fbkb, evsjv `k kög AvBb 2006, evsjv `k kög wewagvjv 2015 Ges wb œzg gryixi evsjv `k mikvi KZ K cökvwkz M RU h_vh_ fv e Abymib Ki e Prepared By Tareq Ahmed Khan Asst. General Manager Approved By Eifaz Ahmed Director

2 c ôv 11 Gi 2 2. AM vbvb Rkb cvbvw` cwi kva bxwzgvjv ev Íevq b G c nvwìsm wjwg UW Gi wbw` ó e vw³e M i Dci ØvwqZ Ac Y Kiv Av Q, hv bx P cö`ë mvsmvwbk wp Îi gva g Dc vcb Kiv nj t 2.1 ev ÍevqbKvix `vwqz cövß e w³em t wefvmxq cöavb (CFO) (G Wwgb, GKvD Um GÛ wdbvý) gnv-e e vck (GBP Avi GÛ GWwgb) (KviLvbv) wefvmxq cöavb (G KvD Um - d v±ix) e e vck (GBP Avi GÛ GWwgb) (GWwgb GÛ GBP Avi) c- ivj wefvm UvBg mkkb Kj vb Kg KZ v 2.2 e e vcbv KZ c ÿi `vwqz KZ e t bxwzgvjv ev Íevq bi `vwqz (Management Representative) t cvbv cwi kva bxwzgvjv ev Íevq b G c nvwìsm wjwg UW wbw `ó e vw³e M i / mkkb Gi Dci `vwqz Ac b Kiv Av Q Zv `i g a cöavbzg n Q gvbe m ú` wwcvu g U gvbe m ú` wefvm Gi ZË veav b G vkvd Um& mkkb Ges cökvmb wefvm Gi mnvqzvq cvbvw` cwi kv ai mkj w`k hgb t gryix, nvwriv evbvm, C` evbvm, gvz Z Kvjxb myweav, AwR Z QywUi UvKv, hvezxq wzcyib myweav Ges KZ b BZ vw` cö`vb wbwðz Ki eb wefvmxq cöavb (CFO)-G Wwgb, GKvD Um GÛ dvbbvýt G c nvwìsm wjwg UW Gi wefvmxq cöavb (CFO)-G Wwgb, GKvD Um GÛ dvbbvý Kv úvbxi cvbv cwi kva bxwzgvjv ev Íevq bi cöavb `vwq Z _vwk eb D³ cwjwm ms kvab, cwigvr b, bevqb Ges Aby gv`b msµvší P~ovšÍ wm vší MÖnY gnv-e e vck(gbp Avi GÛ GWwgb)(KviLvbv)t cvbvw` cwi kva msµvší mkj welq jv Zvi Aat Íb `i gva g Z`viwK Kiv cvbvw` cwi kva msµvší hvezxq wm vší cö`vb Ki eb mkj Kgx i hvezxq cvbv msµvší c wzmz gyj vqb, Dbœqb Ges ev Íevq bi Rb cöavb `vwq Z _vk eb

3 c ôv 11 Gi wefvmxq cöavb (GKvD Um - d v±ix) t mkj cökvi cvbvw` cwi kva msµvší welq jv Z`viwK Kiv Ges cvbvw` cwi kva msµvší welq jvi P~ovšÍ Aby gv`b köwgk, Kg Pvix Ges Kg KZ v `i g a mkj cökvi Avw_ K cvbvw` cwi kva wbwðz Kiv e e vck (GBP Avi, GWwgb GÛ wm Gm Avi)t mkj cökvi cvbvw` cwi kva msµvší mgm vi mgvavb cö`vb Ges G msµvší mkj Kg Kv Wi myôy Z`viwK Kiv mkj cökvi cvbvw` cwi kva msµvší mgm vi mgvavb cö`vb (GWwgb GÛ GBP Avi)t cvbvw` cwi kva msµvší mkj cökvi cª qvrbxq Z_ cögvbvw` Z_v wjwlz cögvy Zix Kiv hgb:- gvwmk ezb cö`v bi wmu, fvi UvBg wmu, wirvbb qkv i `i cg v U, AvDU MvBs qkv i `i cg v U Qvov Ab vb Avw_ K cvbvw`i myweavw`i cª qvrbxq Z_ cögvyvw` ev wjwlz cögvyvw` Zix Kiv mkj cökvi cvbvw` cwi kva msµvší welq jv UvBg mkk bi gva g gvv ch v q Z`viwK Kiv c- ivj wefvmt c- ivj wefvm BDwbU cökvmb e e vc Ki Awdm n Z cövß Z_ vw` Gi WvUv Kv úvbxi mvf v i Gw Uª Ki e mkj cökvi cvbvw` msµvší bw_cî h_vh_ fv e cö Z K i Zv wbix Y Aby gv` bi Rb cö qvrb Abyhvqx KviLvbvi` Dc/gnv-e e vck eivei cöiy Ki e UvBg mkkbt mkj cökvi cvbvw` d v i köwgk-kg Pvix `i g a wezib wbwðz Kiv cvbv cwi kv a Kvb RwUjZv Zix n j Zv DaŸ Zb KZ c K Rvbv bv qj dqvi Awdmvit kªwgk Kg Pvix `i Avw_ K cvbvw` cwi kva msµvší Kvb Awf hvm Av Q wkbv Zv ch eÿb Kiv kªwgk `i Avw_ K cvbvw` cwi kva msµvší h Kvb Awf hvm, h_vh_ KZ c K AewnZ Kiv AskMÖnbKvix KwgwU Ges UªW BDwbq bi f~wgkv: gryix msµvší mkj cökvi mgm v / Awf hvm/ Aby hvm AskMÖnbKvix KwgwU UªW BDwbq bi m`m MY ch v jvpbvc~e K e e vcbv KZ c ÿi mv _ hvmv hvm K i mgvavb K i _v K

4 c ôv 11 Gi 4 Kvh cöbvjx gryix (Wages)t 1. kªwgk `i Kv Ri aiy hvm Zv Abyhvqx Ges evsjv `k mikvi Aby gvw`z byb Zg gryix M RU Abymib K i ezb wba viy cö`vb Kiv n e 2. mkj köwgk, Kg Pvix Kg KZ vi ezb/gryix wba vwiz nv i gvwmk wfwë Z bm` Ges Zvnv `i e w³mz e vsk GKvD Ui gva g cö`vb Kiv n e 3. cöwz gv mi ezb Ges fviuvbg (cö hvr ÿ Î) GK m ½ ciez x gv mi 7 Kg w`e mi g a cö`vb Kiv n e 4. mkj kªwgk/kg Pvix `i K gryix cö`v bi c~ e Ò có w øc `qv n e Ò có w ø c msw øó köwg Ki Dcw wz, Kg N Uv, g~j gryix, fvi UvBg, gryix KZ b, QzwUi wnmve, fvzv, evbvm, gvu ezb BZ vw` Z_ vw` AvÂwjK fvlvq wjwlz _vk e 5. gryix cö`v bi mg q cökvmb Ges wnmve wefvm gryix wm U köwg Ki ^v i wb q Zvi cvbv gryix cª`vb Ki eb 6. Aemvb, eilv Í, QvUvB, wwmpvr BZ vw` h Kvb Kvi b PvKzixi Aemvb n j D³ ZvwiL _ K ciez x 7 Kg w`e mi g a gryix fvi UvBg cwi kva Kiv n e evkx mkj cvbv ciez x 30 w` bi g a cwi kva Kiv n e gryix wba vibt 1. AvB, B wefv Mi m`m Mb cöv_wgkfv e wbe vwpz köwgk `i `ÿzv, AwfÁZv wkÿvmz hvm Zv hvpvb K i d v±ixi wba vwiz g~j vqb di g gšíe cö`vbc~e K ezb mycvwik Ki e 2. AvB B wefv Mi mycvwi ki Dci wfwë K i e e vck (GWwgb GÛ GBP Avi) köwg Ki gryix wbav ib Ki e 3. Kg Pvix Kg KZ `i wb qv Mi Zv `i wkÿvmz hvm Zv, `ÿzv, AwfÁZvi Dci wfwë K i mswkøó wefvmxq cöavbm bi mycvwik A_ev wb qvm ev W i m`m M bi mycvwik Abyhvqx ezb wba vib Kiv n e 4. evrmwik gryix e w t cöpwjz AvBb Abyhvqx Ges cö Z K köwg Ki hvm Zv Abyhvqx gryix e w Kiv n e fvi UvBg (Over time)t `wbk 8 N Uvi ekx Ges mßv n 48 N Uvi ekx KvR AwZwi³ Kg N Uv wn m e we ewpz n e wb œ wjwlz c wz Z Bnvi nvi wby q Kiv n e t - g~j ezb X 2 X AwZwi³ N Uvi cwigvy 208 fvi UvB gi gryix Ges mvavib gryix GKB w` b GKB mv _ cwi kva Kiv n e nvwriv evbvm (Attendance Bonus)t mkj köwgk `i Rb nvwriv evbvm 600/= UvKv h mkj kªwgk Kg Pvix cöwz gv mi cöwz Kg w`e m wbw` ó mg q Kg j Dcw Z _vk e m m úyb nvwriv evbvm cvqvi AwaKvix n e Z e hw` Kvb kªwgk Kg Pvix Kvb Kg w`em Abycw Z _v K ev `wi Z Kg j Dcw Z nq Z e m Kvb nvwriv evbvm cv e bv GQvov wbav wiz mg qi c~ e Aby gvw`z QzwU Qvov Kg j Z vm Ki j Kvb nvwriv evbvm cv e bv C` evbvm (Eid Bonus)t G c nvwìsm wjwg UW wbr ^ bxwzgvjv Abyhvqx kªwgk `i `yb C ` Drme evbvm cö`vb K i h mkj kªwg Ki PvKzixi gqv`kvj GK eqi c~y n q Q m mkj kªwgk K GK gv mi g~j gryix mgcwigvb UvKv cöwz C ` evbvm wn m e cö`vb Kiv n e h mkj kªwg Ki PvKzixi gqv` Kvj GK eqi c~y nqwb Zviv AvbycvwZK nv i GB myweavi AvZvfy³ n e

5 gvz Z Kvjxb myweav (Maternity Benefit) (evsjv `k kög AvBb 2006, aviv-46,47,48,49,50)t c ôv 11 Gi 5 cöpwjz AvBbvbyhvqx hw` Kvb gwnjv kªwgk GKB gvwj Ki Aax b Zvnvi mšívb cöm ei c~ e Awew Qbœ 6 (Qq) gvm KvR K ib Zvn j wzwb gvz Z Kvjxb myweav fv Mi AwaKvix n eb GB Î G c kªg AvBb Abyhvqx gvz Z Kvjxb myweav cö`vb K i _v K Kvb gwnjv kªwgk 08 (AvU) mßv ni g a mšívb cöm ei m vebv Av Q G g g GKRb wpwkrmk KZ K ^v wiz cöz qb cî ck Kivi 03 (wzb) Kg w`e mi g a gvz Z Kvjxb myweavi cö_g 08 (AvU) mßv ni cvbvw` cwi kva Kiv nq ciez x 08 (AvU) mßv ni cvbv mšívb cöm ei cögvb cî c ki 03 (wzb) Kg w`e mi g a cwi kva Kiv nq Kvb gwnjv K D³ myweav cª`vb Kiv n e bv hw` Zvnvi mšívb cöm ei cy e `yb ev Z ZvwaK mšívb RxweZ _v K AwR Z QywUi UvKv cwi kva (Earn Leave Payment)t evsjv `k kög AvBb Ges kög wewagvjv gvzv ek G c nvwìsm wjwg UW Gi mkj ch v qi köwgk, Kg Pvix Kg KZ vm Yi AwR Z QzwU bm`vqb wb b v³fv e cwipvwjz n e: 1) G c nvwìsm wjwg UW Gi ez gvb cöpwjz wbqg Abyhvqx PvKyixi eqm avivevwnk GKeQi cyy nqv mv c ÿ 20 (wek) w`b AwR Z QzwU (cªwz 18 w` b GK w`b nv i) cªvc n eb 2) PvKyixi eqm hvi h gv m GK eqi c~b n e Zvi cie Zx gv m AwR Z QzwUi UvKv cö`vb Kiv n e 3) fvmk Z QzwU KZ b mv c ÿ eqiv ší AwR Z QzwU bm`vq bi Rb wnmve Kiv n e 4) 1jv Rvbyqvix 2017Bs mv ji c~ e hviv hvm`vb K i Qb 2018Bs mv ji Rvbyqvix gvm _ K Zv `i hvm`v bi gvm Abyhvqx AwR Z QzwU bm`vqb Kiv n e Ges ciez x bm`vqb n e 2019Bs mv j hvm`v bi gv m 5) 1jv Rvbyqvix 2017 Bs mv j hviv hvm`vb K i Qb 2018Bs mv ji Rvbyqvix gvm _ K Zv `i hvm`v bi gvm Abyhvqx AwR Z QzwU bm`vqb Kiv n e 6) PvKixi eqm GK eqi c~y n&qvi ci PvKzixi cwimgvwßkv j Aewkô fmœvsk eq ii Rb AvbycvwZK nv i AwR Z QzwU bm`vqb Kiv n e hv cvbvw` PzovšÍ wb úwëki Yi gva g cö `q n e 7) Kvb köwgk Zvi gryixmn QzwU cvbv _vkv Ae vq g Zz eiy Ki j QzwU eve` grywi Zvi g bvbxz ev AvBbMZ DËvivwaKvix K cwi kva Kiv n e {evsjv `k kög AvBb 2006, aviv- 107 (3)} 8) AwR Z QywUi UvKv wnmve t gvu gryix 30 w`b X cvbv AwR Z QzwU AwR Z QzwU bm`vq bi Rb me kl cövc gvu grywi K 30 (wîk) Øviv fvm K i A fvmk Z QzwUi w`b Øviv b Ki Z n e (kög Kg ms vb gš Yvjq KZ K 2iv deªæqvix 2016 Bs irx Zvwi L RvixK Z cöävcb Abymv i) 1jv Rvbyqvix 2017Bs mv ji c~ e hvm`vbk Z `i 2018Bs mv ji 1jv Rvbyqvix _ K hvm`v bi c~e w`b ch ší wnmve Kiv n e cªpwjz wbq g A_ vr 365w` b 20 w`b hv ïaygvî 2018 mv ji Rb cö hvr n e Ges 2017Bs mv j hvm`vbk Z `i c~b eq i 20 (wek) w`b AwR Z QzwU fvm Kivi Rb Ges fvmk Z QzwU wnmve Kivi Rb md&uqv i köwgk, Kg Pvix Kg KZ vm Yi hvm`v bi w`b _ K cie Zx GK eqi wnmve Kiv n e (GLv b D jøl h h nzz 1jv Rvbyqvix 2017Bs mv ji c~ e hvm`vbk Z `i AwR Z QzwU 2017mv ji 31 k ww m ^i ch ší bm`vqb Kiv n q Q Zv `i ÿ Î 1jv Rvbyqvix 2018Bs _ K hvm`v bi c~e w`b ch ší wnmve Ki Z n e)

6 c ôv 11 Gi 6 fwel r Znwej (Provident Fund)t PvKzixi eqm 1 eqi c~b nqvi ci GKRb köwgk fwel r Znwe ji myweav MÖnb Ki Z cvi e G ÿ Î köwg Ki g~j ezb _ K 7% KZ b Kiv n e Ges gvwjk mgcwigvb A_ cö`vb Ki e 1. fwel r Znwej AvBb Abymv i D³ Znwej cwipvwjz n e 2. Kvb m` m i PvKzix AÎ cöwzôv b `yb ermi c~y Kwievi ci mgvwß NwU j wzwb Znwe j Zvi bv g Rgv mgỳ q A_ gvwj Ki Askmn cövß n eb [evsjv `k kög wewagvjv, 2015, aviv-263 (1)] 3. fwel r Znwe ji UvKv 12 gvm KZ b nqvi Av M Kn hw` PvKzix nb Z Ae nwz MÖnb K i Zvn j KejgvÎ Zvi cö`ë Pv`uvi Ask e vsk mỳ mn gvu A_ cövß n eb [evsjv `k kög wewagvjv, 2015, aviv-263 (3)] 4. fwel r Znwej n Z wb œ wjwlz Kvi b RgvK Z A _ i m e v P 80% ch ší jvb cö`vb Kiv n e t- [aviv-266 ( 1,2)] Kvb köwgk ev Zvnvi cwiev ii Kvb m` m i wpwkrmv m úwkz e q wbe v ni Rb Kvb köwgk ev Zvi cwiev ii Kvb m` m i weevn, g Zi klk Z A_ev Ab Kvb AZ vek Kxq e q wbe v ni Rb Kvb köwgk Zvi evmm n wbg vb ev givgz A_ev evmm n ev d vu µq A_ev evmm n wbg v bi wbwgë Rwg µ qi e q wbe v ni Rb Kvb köwgk ev Zvi xi Rxeb exgvi wcöwgqvg cwi kva Kivi Rb Kvb köwgk ev Zvi cwiev ii Kvb m` m i mgỳ ª ev wegvb åg bi e q wbe v ni Rb Kvb köwgk Zvi cwiev ii Kvb m` m i mšívb-mšíwzi jlvcovi e q wbe v ni Rb 5. fwel r Znwej n Z M nxz jvb m e v P 60 wkw Í Z cwi kva Kiv hv e Ges g~j jv bi mỳ wnmv e Dnvi PvB Z GKwU AwZwi³ wkw Í cwi kva Ki Z n e [evsjv `k kög wewagvjv, 2015, aviv-266 (3 4)] wzc~ib (Compensations)t j AdK Z kªwg Ki wzc~ib t e`jx ev mvgwqk kªwgk e ZxZ mkj kªwgk hvi bvg gvóvi iv j AšÍfy ³ Av Q Ges 1 (GK) eqi Kvj PvKzix m úbœ K i Qb wzwb mvßvwnk QywUi w`b e ZxZ j-a di mkj w` bi Rb wzc~ib cv eb wzc~ib - cö_g 45 w`b ch ší 1) c~b evwofvov 2) gvu g~j gryix Ges gnvn fvzv Ges GWnK ev AšÍeZ x gryix, hw` _v K Gi A a K 45 w` bi ciezx - 3) c~b evwofvov 4) gvu g~j gryix Ges gnvn fvzv Ges GWnK ev AšÍeZ x gryix, hw` _v K Gi GK PZz_ vsk Acmvib t AcmviY ev wwmpv R i gva g kªwg Ki PvKzix Aemvb Kiv n j h w`b kªwg Ki PvKzixi Aemvb Kiv n q Q Zvi ciezx mvz wîk Kgw`e mi g a kªwgk wb œv³ cvbv cvqvi AwaKvix n eb 1. cvbv Kvb evbvm 2. ez gvb gv mi gryix 3. hw` AwR Z QywU fvm K i bv _v K Zvn j cvbv AwR Z QywUi gryix 4. Awew Qbœ PvKzixi gqv` Abyb GK eqi n j wzc~iy eve` cö Z K m ú~y PvKzix erm ii Rb 15 w` bi gryix evsjv `k kög AvBb 2006, aviv -23(3)

7 c ôv 11 Gi 7 eilv Í, BZ vw` e ZxZ Ab fv e gvwjk KZ K kªwg Ki PvKzixi Aemvb t GKRb vqx kªwgk K gvwjk Aek B 120 w`b ev Pvigvm Av M kªwgk K bvwuk `b A_ev Av `kwu mv _ mv _ Kvh Ki Ki Z PvB j bvwu ki cwie Z 4(Pvi) gvm ev 120 w` bi gryix w` q `b Z e gvwmk ez b wbhy³ A vqx kªwgk K GK gv mi bvwuk Ges Ab vb Î 15 w` bi wjwlz bvwuk ev bvwuk mg qi gryix w` q `b myweavt kªwg Ki PvKzix Aemvb Kiv n j h w`b kªwg Ki PvKzixi Aemvb Kiv n q Q Zvi ciezx mvz wîk Kg w`e mi g a kªwgk wb Pi cvbv c q _v Kb t 1. cvbv Kvb evbvm 2. e Kqv gryix Ges ez gvb gv mi gryix 3. kªwgk hw` AwR Z QywU fvm K i bv _v Kb Zvn j cvbv AwR Z QywUi gryix 4. kªwgk hzw`b KvR K i Q Zvi cöwz c~y eq ii Rb 30 w` bi gryix nv i wzc~iy A_ev MÖvPzBwU _vk j Gi g a hwu ekx n e mwu 5. Ae vnwzi Rb 120 w`b ev 4 gvm c~ e hw` bvwuk bv w` q _v K Zvn j 120 w`b ev 4 gv mi gryix PvKyix nb Z Ae vnwz t Kvb vqx kªwgk ^ Qvq hw` KviLvbv _ K PvKzix Q o P j h Z Pvq A_ vr c`z vm Ki Z Pvq Z e Zv K AšÍZ 60 w`b c~ e wjwlzfv e cöwzôv bi gvwjk K Ae vnwz cî ev bvwuk w` Z n e hw` bvwuk w` Z bv cv ib Z e wzwb 60 w` bi gryixi mgcwigvb A_ Zvi gvwjk K cö`vb Ki eb Ae vnwz Ki j kªwgk h mg Í Avw_ K myweavw` cvq Zvi weeiy t 1. cvbv Kvb evbvm 2. e Kqv gryix Ges ez gvb gv mi gryix 2. cuvp eq ii ekx wkš `k eq ii Kg KvR K i _vk j cöwz eqi Kv Ri Rb 14 w` bi gryix Ges `k eq ii ekx KvR K i _vk j cªwz eqi Kv Ri Rb 30 w` bi gryix, wzcyiy ev MÖvPÿ BwU hv ekx nq Zv cv eb 3. hw` AwR Z QywU fvm K i bv _v K Zvn j cvbv AwR Z QywUi gryix cv eb kªwg Ki Aemi MÖnb t cöwzôv b kªwg Ki eqm 60 ermi c~b n j wzwb PvKzix _ K Aemi MÖnb Ki eb Aemi MÖnbKvix Kvb köwgk K KZ cÿ Dchy³ g b Ki j ciezx Z Pzw³wfwËK wb qvm w` Z cvi eb (evsjv `k kög AvBb, 2006, aviv -28) myweav t 1. e Kqv gryix Ges cvbv Kvb evbvm 2. ez gvb gv mi gryix 3. hw` AwR Z QywU fvm K i bv _v K Zvn j cvbv AwR Z QywUi gryix 4. kªwgk hzw`b KvR K i Q Zvi cöwz c~y eq ii Rb 30 w` bi gryix nv i wzc~iy cö`vb g Z kªwg Ki Acwi kvwaz gryix cwi kva t g Zz RwbZ Kvi b A_ev Zvi LuvR bv cvqvi Kvi b Zvi mkj cvbv mswkøó kªwgk KZ K g bvbxz e w³ K `qv n e Zv K bv cqv M j kªg Av`vj Z Rgv `qv n e `~N Ubvq wzc~ib msµvší AwaKvi t AvnZ t AvnZ kªwg Ki gryix hvb nvk bv Kb KviLvbvq Kg iz Ae vq hw` Kvb kªwgk `~N Ubvi wkkvi n q _v Kb Ges Zvi hw` Kvb A½nvbx ev kvixwik wz nq Ges GB wz hw` vqx ai bi nq Zvn j D³ kªwgk KviLvbv n Z wzc~iy wn m e m e v P 1,25,000 (GK j cuwpk nvrvi) UvKv wzc~iy wnmv e Ges Kv úvbx KZ K cwipvwjz MÖæc exgvi UvKv cv eb kvixwik wzi cwigvb Abyhvqx AvB b wzi cwigvb wba vwiz i q Q

8 c ôv 11 Gi 8 wbnz ev g Zÿ eiy t wbnz kªwg Ki gryix hvb nvk bv Kb KviLvbvq Kg iz Ae vq hw` Kvb kªwgk `~N Ubvq g Zz eiy K i Zvn j H kªwg Ki DËivwaKvix ev Zvi Dci wbf ikxjmy KviLvbv n Z 1,00,000 (GK j ) UvKv wzc~iy cv e g Zz Kvjxb myweavt hw` Kvb kªwgk Kvb gvwj Ki Aax b Awew Qbœfv e AšÍZt `yb erm ii AwaKKvj( aviv -19) PvKzixiZ _vkv Ae vq g Zz eib K ib, Zvn j Zvi AvBbMZ cöwzwbwa/dëivwakvix K cö Z K c~b ermi ev Dnvi 6 (Qq) gv mi AwaK PvKzixi Rb wzc~ib wnmv e 30 (wîk) w` bi Ges cöwzôv b Kg iz Ae vq A_ev Kg Kvjxb `yn Ubvi Kvi b ciezx Z g Zÿ i ÿ Î 45(cqZvwjøk) w` bi gryix A_ev MÖ vpzbwu, hv AwaK n e, cö`vb Kiv n e GB AZ g Z köwgk PvKzix n Z Aemi MÖnb Ki j h Aemi RwbZ myweavcövß n Zb, Zvi AwZwi³ wn m e cö `q n e GQvov t 1) Zvi e Kqv gryix Ges Ab vb cvbvw` 2) Kv úvbx KZ K cwipvwjz MÖæc exgvi UvKv gryix n Z KZ b t 1. KD hw` Aby gvw`z QywU bq, Z e Zvi Kvb gryix KZ b Kiv n ebv wkš Kn hw` webv AbygwZ Z PvKzixi kz vbyhvqx hlb Zvi KvR Kivi K_v ZLb Abycw Z _v K Zvn j H Abycw wzi w`b/ qi Rb g~j ezb _ K KZ b Kiv n e 2. Kg iz kªwgk B QvK Z fv e ev webv AbygwZ Z Kg j Abycw wz mn gryix _ K mkj cökvi KZ b kªg AvBb 2006 Gi mkkb 125,126,127,128,129 Ges 130 Abyhvqx Zvi gryix n Z KZ b Kiv nq AvBb viv Aby gvw`z KZ bi Î e wzz Ab Kvb Î Kvb kªwg Ki grywi nb Z wkqyb KZ b Kiv n e bv cö qvrb n j grywi gqv ` cö `q grywii GK `kgvs ki AwaK cwigvy A_ Kvb kªwgk K Rwigvbv Kiv n e bv c bi erm ii Kg eq (hw` cö hvr b n) Kvb kªwg Ki Dci Rwigvbv Av ivc Kiv n e bv Kvb kªwg Ki Dci Av ivwcz Rwigvbv wkw Íi wfwë Z ev Av iv ci ZvwiL nb Z lvu w`b AwZµvšÍ n j Av`vq K i bv h Aciv ai Rb Rwigvbv Av ivwcz nq m Aciva msnu bi Zvwi L Dnv Av ivwcz n q Q e j MY K i Ges mw`b nb Z lvu w`b MYbv K i Z e Giƒc KZ bi Rb kªwgk K h_vh_ KviY `kv Bevi bvwuk `q Z`šÍ K i Z` ší kªwgk `vlx cögvwyz n jb Kej grywi KZ b Kiv n e grywi cwi kv ai `vwq Z wbhy³ e w³ mkj cökvi Rwigvbvi we ÍvwiZ Z_ GKwU iwróv i wjwceø K i Ges Av`vqK Z Rwigvbvi A_ cöwzôv bi Kj vy dv Û Rgv Kiv n e 3. GQvov köwg Ki PvKzixi GK eqi c~y n j fwel r Znwe ji Rb g~j gryixi 7% nv i UvKv KZ b Kiv nq hv fwel r Znwe ji bxwzgvjv Abyhvqx cwipvwjz n e 4. fwel r Znwej n Z Kn jvb wb q _vk j evsjv `k kög wewagvjv, 2015, aviv Abyhvqx KZ b Kiv n e 5. mkj ai bi KZ b m úkx Z Z_ vw` c-w ø c vbxq fvlvq cwi vi fv e D jøl _vk e Ges welqwu mkj K cöwkÿ bi gva g AeMZ Kiv n e Ab vb myweavt 1) köwgk `i hvzvqv Zi myweavi Rb KZ cÿ cwienb Gi e e v Ki e Ges GB eve` Kvb cökvi A_ KZ b Kiv n e bv 2) wkï cwiph v K `ª wkï `i Rb Lv` mieivn eve` ev gww Kj m Uv i grỳ Riæix Jla mieivn eve` Kvb cökvi A_ KZ b Kiv n e bv 3) MÖæc exgvi evrmwik wcöwgqvg KZ cÿ cwi kva Ki e Ges GB Rb köwg Ki gryix nb Z Kvb KZ b Kiv n e bv 4) Kg j köwgk `i cvb Kivi Rb m ú~y webv g~ j weï Lvevi cvwbi e e v Kiv n e 5) gvz Z Kvjxb QzwU k l gvz `y»`vbkvix gv q `i নবজ তক শ শ কক `y»`vb কর র জনয দ শনক `yb evi 30 wgwbu K i 02 eqi ch ší স বল প ক ল ন (Short Leave) ছ ট দ য় হব উব খ থ ব দ, এই স বল প ক ল ন (Short Leave) ছ ট, শ রশ ককর আইন ন গ প ওন ছ ট ব জ র হকত কক ন প রক র ক ত ন কর হকব ন

9 3. bxwz ev Íevqb Kivi iæwub Kg c wzt c ôv 11 Gi 9 KvR ev Íevqb cöwµqv `vwqz cövß Kg KZ v 3.1 mgmö cöwzôv bi cvbvw` cwi kva bxwzgvjv h_vh_ cö qvm wbðzkiy 3.2 cvbvw` cwi kva msµvší mkj welq jv Zvi Aat Íb `i gva g Z`viwK Kiv 3.3 cvbvw` cwi kva msµvší welq jvi P~ovšÍ Aby gv`b Ges köwgk, Kg Pvix Ges Kg KZ v `i g a mkj cökvi Avw_ K cvbvw` cwi kva wbwðz Kiv 3.4 mkj cökvi cvbvw` cwi kva msµvší mgm vi mgvavb cö`vb Ges G msµvší mkj Kg Kv Wi myôy Z`viwK Kiv 3.5 cvbvw` cwi kva msµvší mkj cökvi cª qvrbxq Z_ cögvbvw` Z_v wjwlz cögvy Zix Kiv hgb:- gvwmk ez bi wmu, fvi UvBg wmu, wirvbb qkv i `i cg v U, AvDU MvBs qkv i `i cg v U Qvov Ab vb Avw_ K cvbvw`i myweavw`i cª qvrbxq Z_ wjwlz cögvyvw` Zix Kiv Ges mkj cökvi cvbvw` cwi kva msµvší welq jv যথ যথ ভ কব Z`viwK Kiv 3.6 c- ivj wefvm BDwbU cökvmb e e vc Ki Awdm n Z cövß Z_ vw` Gi WvUv Kv úvbxi mvf v i Gw Uª Ki e Ges h_vh_ WvUv cö Z K i Zv wbix Y Gi Rb cö qvrb Abyhvqx cöwzôv bi AwWU wefvm Ges Dc/gnv-e e vck eivei cöiy Ki e 3.7 mkj cökvi cvbvw` d v i köwgk- Kg Pvix `i g a wezib wbwðz Ki e Ges cvbv cwi kv a Kvb RwUjZv Zix n j Zv Da Zb KZ c K Rvbv e 3.8 kªwgk Kg Pvix `i Avw_ K cvbvw` cwi kva msµvší Kvb Awf hvm ev Aby hvm Av Q wkbv Zv ch eÿb Kiv Ges kªwgk `i Avw_ K cvbvw` cwi kva msµvší h Kvb Awf hvm h_vh_ KZ c K AewnZ Kiv mwvkfv e cvbvw` cwi kva cöwµqvi gva g wefvmxq cöavb (CFO) (GWwgb, G vkvd Um GÛ dvbbvý) wefvmxq cöavb (GBP Avi GÛ GWwgb) e e vck(cökvmb) wefvmxq cöavb (GKvD Um - d v±ix) e e vck (GBP Avi, GWwgb GÛ wm Gm Avi) (GWwgb GÛ GBP Avi) c- ivj wefvm UvBg mkkb Kj vb Kg KZ v ev Íevq bi me cvbvw` cwi kv ai me cvbvw` cwi kv ai cvbvw` cwi kv ai me cvbvw` cwi kv ai wb qvmi ci

10 4. hvmv hvm c wzt KvR ev Íevqb cöwµqv `vwqz cövß Kg KZ v 4.1 e e vcbv KZ c ÿi mv _ hvmv hvm (mnkvix gnve e vck _ K cwipvjk ch ší) 4.2 `vwqz cövß ` ji mv _ hvmv hvm 4.3 KviLvbvi mkj Kg KZ v (gvbe m ú` vd, wnmve wefvm vd, e e vcbv KZ cÿ, Drcv`b vd) D³ bxwzgvjv m ú K AewnZ Kiv n e ZvQvov cvbvw` cwi kva bxwzgvjv ev Íevqb c wz m ú K aviyv cö`vb Kiv 4.5 bvwuk evw wc G wm gi gva g hvmv hvm 4.6 bzzb Kg x `i wi qb Ukb, wi d«kvi Uªwbs, wgw- j ej g v brg v U wgwus G D³ bxwz m ú K aviyv cö`vb Kiv Rbv ij wgwus G Av jvpbvi gva g A_ev B- gb ji gva g AewnZ Ki Z n e Ges mfvi Kvh weeibx ms hvrb K i Zv msiÿy Ki Z n e mvaviy wgwus Gi gva g mevb K AeMZ KiY Ges cö Z K GB cwjwm ey S Q GB g g ^vÿi MÖnY mvaviy wgwus Gi Av qvr bi gva g mevb K AeMZ Kiv Ges cö Z K D³ cwjwm ey S c q Q ev AeMZ n q Q GB g g ^vÿi MÖnY Kiv Ges cökœ- DËi ce mn mfvi Kvh weeibx msiÿb wcg wm gi gva g köwgk- Kg Pvix `i cvbvw` cwi kva bxwzgvjv m ú K AewnZ Kiv Ges Bnvmn Ab vb bxwz bvwuk ev W i gva g hvmv hvm Ki Z n e wgwus Gi Av qvr bi gva g mevb K AeMZ Kiv Ges cö Z K D³ cwjwm ey S c q Q ev AeMZ n q Q GB g g ^vÿi MÖnY Kiv wefvmxq cöavb (GBP Avi GÛ GWwgb) wefvmxq cöavb (GBP Avi GÛ GWwgb) e e vck (cökvmb) (GWwgb GÛ GBP Avi) e e vck(cökvmb) (GWwgb GÛ GBP Avi) (GWwgb GÛ GBP Avi) ev Íevq bi wbqwgz bxwzgvjv cöbqb nqvi ci cöwz Qq gv m Kgc ÿ GKevi wbqwgz wbqwgz mxgv bxwz wba vi bi ci ejer n e bxwz wba vi bi ci ejer n e me ejer _vk e me ejer _vk e me ejer _vk e c ôv 11 Gi cyivzb köwgk `i mv _ hvmv hvm m PbZvg~jK Uªwbs Gi gva g cöwz Qq gv m GKevi köwgk `i mv _ cvbvw` cwi kva bxwzgvjv wel q Av jvpbv Ki e D jøl D³ wgwus G Bnv Qvov Ab vb wel q Av jvpbv Kiv n e (GWwgb GÛ GBP Avi) cöwz Qq gv m GKevi me ejer _vk e 4.8 cvbvw` cwi kva bxwzgvjv KviLvbvi bvwuk ev W `qv bvwuk ev W Uvbv bv bxwz c o köwgk-kg Pvix Kg KZ ve ` D³ bxwzi KviY, ev Íevqb BZ vw` wel q AeMZ n Z cvi eb e e vck(cökvmb) (GWwgb GÛ GBPAvi) wbqwgz me ejer _vk e

11 5. wdwe vk Ges K Uªvj t c ôv 11 Gi 11 wdwe vk Ges K Uªvj 5.1 B Uvibvj AwWU 5.2 wi cvu s 5.3 wbqš b Kvh c wz `vwqz cövß Kg KZ v mxgv 1. köwg `i mvÿvrkvi MÖnY, WKz g U wiwfd 2. wgw j fj g br g Ui mvÿvzkvi 3. m ú~b cvbvw` cwi kva c wz ch eÿb Ges wbwðz KiY h cvbvw` cwi kv a Kvb av c Kvb mgm v nqwb 4. köwg Ki cvbvw` cwi kva m úwk Z bw_ PK Kiv B Uvibvj AwWU n Z cövß welqvw` wb q GKwU wi cvu ˆZix Kiv n e DaŸZ b KZ cÿ K D³ welq Rvbv Z n e cöwz Qq gv m AšÍZ GKevi (GWwgb GÛ GBPAvi) d v i GKwU PK wj Øviv G mm g U Ki e wefvmxq cöavb (GBP Avi GÛ GWwgb) B Uvibvj AwWU wug wefvmxq cöavb (GBP Avi GÛ GWwgb ) B Uvibvj AwWU wug e e vck(cökvmb) (GWwgb GÛ GBPAvi) cöwz wzb gv m GKevi B Uvibvj AwWU m úbœ Kivi ci me 5.4 cöwzkvi G ÿ Î G mm g U Gi gva g cövß djvdj Abyhvqx mkj ikg cvbvw` cwi kv ai j KZ c h Kvb we` gvb bxwz Z hw` wm g ev cwµqvmz Kvb cwiez b cö qvrb nq m ÿ Î mkj `kxq AvB bi mv _ m½wz ivwlqv h Kvb ai bi cwiez b, cwigvr b, cwiea b, ms hvrb A_ev we qvrb Kwi Z cvwi e wefvmxq cöavb (GBP Avi GÛ GWwgb) me