KIOQIM QGNCE ^COKGOG FC^GDGO ZNEM[ 1 QGMSOGO

Zclctggo
^cokgog Fcrgdgo ZNEM[
(Zitcosb ago Lgsgegm)
Zitcosb Lgsgegm Vgdtu
Qgrfct Kgpgbgo Dcfbgtgo
ebofduofgo ebofduofgo Zcegdsgoggo
Oi. mbaup mbaup Qgmuo
Dcfbgtgo Zcrungmgo Dioabsb Zcog
Zcogof
offu
fuof
of `gwg
`gwgn
n [u
[uln
lncr
cr Zcln
Zclnbg
bgyg
yggo
go Zbmg
Zbmgd
d yg
ygof
of tc
tcre
rebn
bngt
gt
scdiegm, [cdiegm, (………s.a………) Zcrungmgo Zcrbegdu Hbsbd ebofduofgo
eidge/agcrgm eidge/agcrgm
7 > ; 1 mbaup
& feinge & feinge
7. g. ^ugof g.sglpgm 7. [tgoagr pcofceieggo ∐ Zcofbotcfrgsbgo Vgdg Durbdueul Agog NI[ Dilbtc [cdiegm,
ditg nceul rcvbcw/pcof- pcocrgpgo Z^EM Diirabogtir Zid`g
tcrngtgs abdceieg botcfrgsbgo pcocrgpgo dcagegl aidulco 7 pcofceieg sglpgm
n. @g`go
@g`go ag
agd
d acofgo ngbd Z^EM(pcofceieggo DQ[Z
scmgt n.ngo`br sglpgm, huofsb
k. [ g
glp
lpggm k. dclgrgu, argcogsc, dioscrvgsb
dclgsgo durgof gbr gbr, pcofmb`gugo,
pcofmb`gugo,
pegsd a.ngoygd dioscrvgsb cocrfb dc
a. Qc
Qclp
lpgt
gt ygof sgdbt aidulco sgtu DQ[Z
pclnugof abgrc (vbsb, lbsb, tu`ugo ago
go c.durgofoyg prifrgl)
sglpgm pcofmb`gugo >. [tgo
[tgoagr
agr Zriscs ∐ ∐ ∐ ∐ Qm 7 0 >3 % Vgdg Durbdueul Agog NI[ Abogs Ebofduofgo
scdbtgr h. lcobofdg
lcobofdgtt Zcofbotcfrgsbgo Qm > 0 3: % Mbaup, Abogs
scdiegm oyg eugsgo pcocrgpgo Z^EM Qm ; 0 63 % Zcoababdgo
c. Eb
Ebln
lnggm egmgo drbs (pcofceieggo sglpgm, Qm 1 0 7:: %
lboygd f. drbsbs ebstrbd
ebstrbd huofsb argcogsc,
dioscrvgsb gbr,
pcofmb`gugo,
dioscrvgsb cocrfb)
dcagegl ^ZZ
;. [tgo
[tgoagr
agr priscs, ∐ ∐ ∐ ∐ g. Z
Zccofceieggo g. Zcof
Zcofcei
ceieg
eggo
go Vgdg Agog NI[ ago g. Abog
Abogss Ebof
Ebofduof
duofgo
go
Zcobegbgo & sgrprgs0 sglpgm af ;^, sglpgm acofgo sgrprgs/kiirabogtir sulncr agog egbooyg Mbaup dgn/ditg
pcobofdgtgo ;^, Zcofurgofgo pid`g pcofceieggo /Zriv
Zclnceg`grgo pcocrgpgo  `ulegm upgyg
upgyg lnuego sglpgm sglpgm n. Abog
Abogss
Z^EM (pcofceieggo pcofceieggo sckgrg ncrtgmgp Zcrtgobgo/Abogs
sglpgm, huofsb argcogsc, sglpgm ncrtgmgp0 (7)
(7) Qm 7 0 >:
>:%% pcrtglgogo
dioscrvgsb gbr, (7) Qm 7 0 ; u
upgyg
pgyg (>)
(>) Qm > 0 1: % k. [cdiegm
[cdiegm Gabw
Gabwbygtg
bygtg
pcofmb`gugo,
pcofmb`gug o, dioscrvgsb (>) Qm > 0 3 u
upgyg
pgyg (;)
(;) Qm ; 0 8: % a. Abogs
Abogs C[AL
C[AL
cocrfb) lcegeub lgpce, (;) Qm ; 0 6 Sp
Spgyg
gyg (1)
(1) Qm 1 0 =: % c. Abogs
Abogs ZSZ^
ZSZ^
cdstrgdurbduecr & (1) Qm 1 0 2 u
upgyg
pgyg h. Abogs
Abogs Dcscm
Dcscmgtg
gtgo
o
pclnbgsgo abrb f. Zcrusg
Zcrusgmgmggo
go
m. Zr
Zrgd
gds
sbb
n. Zco
Zcofmc
fmclg
lgtgo
tgo n. Zcofmclg
Zcofmclgtgo
tgo
 

ebstrbd & gbr pcoffuoggo

(7) Qm 7 0 ; upgy
upgyg
g (1) Qm 1 0 7> %
(>) Qm > 0 3 upgy
upgyg
g
(;) Qm ; 0 6 upgy
upgyg
g k. Zcobof
Zcobofdg
dgtgo
tgo
(1) Qm 1 0 7: upg
upgyg
yg  `ulegm
pimio/tgoglgo
ncrtgmgp

(7) Qm 7 0 3 %
(>) Qm > 0 6 %
(;) Qm ; 0 7: %
(1) Qm 1 0 7> %
 

KIOQIM QGNCE ^COKGOG FC^GDGO ZNEM[ QGMSOGO

Zclctggo
^cokgog Fcrgdgo ZNEM[
(Zitcosb ago Lgsgegm)
Vgdtu Zcegdsgoggo Qgrfct Kgpgbgo Dcfbgtgo
Zitcosb Lgsgegm [ulncr
Zcrungmgo
Oi. ebofduofgo ebofduofgo Zcogoffuof Zcl- Zbmgd ygof
mbaup scdiegm, mbaup [cdiegm, Dcfbgtgo Nuego Dc Zcrungmgo Dioabsb Hbsbd  `gwgn nbgygg tcrebngt
Zcrbegdu ebofduofgo
eidge/agcrgm
eidge/agcrg m& eidge/agcrgm & o
mbaup
feinge feinge
7 > ; 1 3 8 6 = 2 7: 77
77 7>
7>
7 g. ^ugof ditg g. sglpgm 7) [tg
[tgoag
oagrr pcofce
pcofceieg
ieggo
go Zcofbotcfrgsbgo - Vgdg Agog Dilbtc
tcrngtgs nceul rcvbcw/pcof- pcocrgpgo Z^EM Durbdueul NI[ [cdiegm,
n. @g
@g`g
`go
oag
agd
d abdceieg botcfrgsbgo dc agegl Diirabogtir
scmgt acofgo ngbd pcocrgpgo Z^EM dc Aidulco [gtu Zid`g
k. [glpgm n. ngo`br Aidulco [gtu DQ[Z ∐ DQ[Z Zcofceieggo
dclgsgo k. d cl
clgr gu
gu , (vbsb,lbsb, tu`ugo, ago [glpgm
pegsd durgof gbr prifrgl)
a. Qclpgt a. ngoy
ngoyg g d yg
ygof
of
pclnugofg sgdbt abgrc
>) [tg
[tgoag
oagrr pr
prisc
iscss ZQ
ZQD,
D,
o sglpgm c. du
durg
rgof
ofoy oygg
pcobegbgo & sgrprgs0
scdbtgr pcofmb`gugo
scdiegm h. l co
co bo
bof dg
dgt
g) Zcegm
Zcegmgo
go furu
furu 7) [clu
[clugg furu Vgdg Agog Zcoababd
c. Eblngm oyg eugsgo ∐ ∐ ∐
uotud botcfrgsb lcoagpgtdgo Durbdueul NI[
lboygd egmgo drbs
lgtcrb ;^ agegl pcegmgo
f. dr
drbs
bsbs
bs ebs
ebstr
trbd
bd
lgpce

n) ^cvbcw
^cvbcw/p
/pcof
cof-- >) 3:% lg
lgpce
pce
botcfrgsbgo lcof botcfrgsb
pcocrgpgo Z^EM dc dgo lgtcrb ;^
^ZZ ∐

;) [tg
[tgoag
oagrr pr
prisc
iscs,
s, ZQ
ZQD,
D, Lcobofdgt Qcregmoyg Vgdg Agog Diirabogtir
pcobegbgo & sgrprgs oyg dilpctcosb sclug furu [grprgs NI[ Zid`g
pcegmgo tcdobs pcoababd agegl tcotgof Zcofceieggo
pcocrgpgo Z^EM ngfb ∐ ∐ ∐ ∐ ∐ ∐ pcocrgpgo Z^EM pcocrgpgo [glpgm
pcoababd Z^EM
 

1) [tgo
[tgoag
agrr pri
prisc
scs,
s,
pcobegbgo & sgrprgs0 Luegb abtcrgpdgo Vgdg Agog AEM,
oyg pcofceieggo [grprgs / NI[ Zcrusgmggo,
g) Gag
Gagoyg
oyg upgy
upgygg sglpgm acofgo diirabogtir gtgu Abogs ZSZ^,
pcofceieggo ;^, gagoyg upgyg pid`g sulncr NZAG[
sglpgm acofgo ;^ pcofceieggo pcofceiggo agog sctclpgt,
sglpgm acofgo sglpgm egbo Abogs

∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ;^ (lcoycabgdgo Zcrtglgogo,
gbr lboul bsb Abogs
uegof, wgrfg Zcrtgobgo,
scdiegm ngwg Dilbtc
nitie lboul bsb [cdiegm
uegof &
pcofilpisgo
sglpgm irfgobd)
n) Zco
Zcofur
furgo
gofg
fgo
o >:% agrb
lnuego sglpgm scnceul
∐ pcegdsgoggo
Fcrgdgo
ZNEM[
k) Gag
Gagoyg
oyg up
upgyg
gyg ; upgyg
pcofmclgtgo pcofmclgtgo
∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐ ∐
ebstrbd & gbr ebstrbd & gbr

a) Zco
Zcofmc
fmclgt
lgtgo
go 3% agrb
pcoffuoggo
pcoffuoggo ebstrbd scnceul
& gbr ∐ pcegdsgoggo
FZNEM[

c) Zco
Zcobof
bofdgt
dgtgo
go 3% agrb
 `ulegm pimio/
pimio/ scnceul
∐
tgoglgo pcegdsgoggo
FZNEM[