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wem&wgj vwni i vngvwbi i vnxg




Zvgi vbvgvh Kvqg Ki , hvKvZ `vI Ges i vmyj i AvbyMZ Ki , hvZ
Zvgi vAbyMn-f vRb nZ cvi | (myi vb~i - 56)

i vm~j (mv.) ej b, n gyAvh ! Zzwg Rvwbq `vI Avj vn Zv`i m`i Dci
hvKvZ di h Ki Qb, hvZv`i abxew `i _K wbq Zv`i `wi `
ew `i gvS weZi Y Ki vne| (eyLvi x, gymwj g I wZi wgwh)




hvKvZ wnmve
di nv` nvmb Pa~i x












2







m~wPc

cv

hvKvZ wK ? 3
hv`i Dci hvKvZ di h 3
hvKvZ ewnf yZ m` 4
gwj K cqvRbxq m` 4
hvKvZi wbmve 5
h mKj m`i hvKvZ di h 5
^YI i cvi hvKvZ 6
bM` A_i hvKvZ 6
e`wkK gy`vi Dci hvKvZ 7
gvni vYvi A_i Dci hvKvZ 7
kqvi 8
evwbwRK m`i hvKvZ 9
Drcvw`Z cY 9
vqxmwi hvKvZ 10
FY I hvKvZ 10
c i hvKvZ 11
kmI dj i hvKvZ (Dki ) 12
hvKvZ c`vbi LvZ 13
hv`i hvKvZ `qvhvebv 13
hvKvZ cwi kva bvKi vi cwi Yvg 14
mvgvwRK Kj vY hvKvZ 14
`vb-Lqi vZ 15
hvKvZ wnmve Ki vi cwZ 15
hvKvZ wnmvei di g -ew MZ m` 17
hvKvZ wnmvei di g -eemvwqK m` 19

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hvKvZ wK ?

hvKvZ Bmj vgi gwj K Bev`Z mg~ni ga AbZg Bev`Z| cZK
gymj gvbK hgb hvKvZ di h nI qvi wel q mKwekvmKi Z ne, wVK
Zgwbf ve hvi Dci hvKvZ di h ZvK ZvwbqwgZ cwi kvaI Ki Z ne|
cwe Kyi Avbi 28 vb bvgvhi cvkvcvwk hvKvZ c`vbi Kzg `qv
nqQ| Avj vn Zvqvj vej b, Zvgi vbvgvh Kvqg Ki , hvKvZ c`vb Ki
Ges i KzKvi x`i mv_ i KzKi (m~i vevKvi v, AvqvZ- 43)| gnvbex(mv.)
ej b, Bmj vgi wf w cvuPwUi Dci cwZwZ| Avj vn&QvovAbKvb
gvey` bvB Ges gynvv` (mv.) Avj vn&i cwi Z i vmyj - GZ mv`qv, bvgvh
cwZvKi v, hvKvZ `qv, kvi xwi K I Avw_K mvg_ _vKj nKi vGes
i ghvb gvmi vhvi vLv| (eyLvi xI gymwj g)


hv`i Dci hvKvZ di h

wbmve cwi gvY m`i gvwj K mKj gymwj g bi -bvi xi Dci hvKvZ c`vb Ki v
di h| Kvb ew wbmve cwi gvY m`i gvwj K nI qvi ci Puv`i wnmve
cwi c~YGK eQi AwZevwnZ nj Zvi Dci c~eeZxeQi i hvKvZ c`vb Ki v
di h| Aek hw` Kvb ew hvKvZi wbmvei gvwj K nI qvi cvkvcvwk
FYMnq, Ze FY ev` w`q wbmve cwi gvY m`i gvwj K nj Zvi Dci
hvKvZ di h ne| hvKvZ di h nI qvi ci hw` Kvb ew hvKvZ c`vb bv
Ki A_-m` Li P Ki dj Zvnj I Zvi c~ei hvKvZ w`Z ne|






4


hvKvZ ewnf yZ m`

Rwg, evox-Ni , `vj vb, `vKvbNi , Kvi Lvbv, Kvi Lvbvi hcvwZ, Kj Kv,
hvsk, KvRi h, nvwZqvi , Awdmi Avmevec I mi vg, hvbevnbi
Mvox, bKv, j , RvnvR, wegvb BZvw`, hvbevnb ev Pj vPj i A_ev
Pvl vev`i c , eenvwi K Mvox, eenvwi K Kvco-Pvco, Ni i Avmevec I
mi vgvw`, wbZ-bwgwK eenvhmvgMx, Mn-cvwj Z cvwL, nuvm-gyi Mx
BZvw`i hvKvZ nq bv| FY cwi kvai RbRgvKZ A_i Dci hvKvZ nq
bv| kmI Mevw` c i hvKvZ cwi kva Ki vi ci H kmevMevw` c wew
Ki bM` A_c v nj H c v A_ i Dci GKB eQi hvKvZ w`Z ne bv|
Kvi Y GKB m`i GKB eQi `yBevi hvKvZ nq bv|




gwj K cqvRbxq m`

gwj K Pvwn`vK_vwUvi vcPwj Z c_vI i xwZ AbyhvqxmvgvwRK msnwZ I
m~YZvARbi Rb cqvRbxq `e mvgMxK eySvq| GKRb gymj gvb
AcPq evKvcYQvovB Zvi cwi evi i AbvbcqvRb wgUve| gwj K I
wbZcqvRbxq m`i hvKvZ nq bv| G me m` ej Z eySvq, emevmi
Ni , ckvMZ mvgMx, Kvi Lvbvi hcvwZ, hvMvhvMi evnb, Ni i
Avmevec , ZRmc , Lv``e, cvl vK-cwi Q`, Mnvj xq mvgMxBZvw`
Ges wbRi , Zvi Dci mi vmwi wbf i kxj `i I wbf i kxj AvZxq ^Rb`i
Rb`bw`b Li Pmg~n| hvKvZ avhnI qvi evcvi GKwUi Zc~YkZnj
hvi Dci hvKvZ Avi vwcZ ne Zvi wbKUGKvPvwn`vc~i Yi ci AwZwi
m` _vKZ ne| h A_evm` cqvRbi AwZwi ej weewPZ nq
Ges ci eZxeQi i Rbmsi wZ _vK, ZvhvKvZi wbmve wbavi Yi
weewPZ ne|





5


hvKvZi wbmve

i cv595 Mvg (52.50f wi ) wKsev^Y85 Mvg (7.50 f wi ) A_ev^Yev
i cvh Kvb GKwUi wbmvei g~j cwi gvY A_-m` eveemvwqK mvgMxK
hvKvZi wbmve ej | Kvb ew i gwj K cqvRb c~i Yi ci hw` wbmve
cwi gvY m` Zvi gvwj Kvbvq _vK Ges P`gvmi wnmve GK ermi Zvi
gvwj Kvbvq vqx_vK Zvnj Zvi Dci G m` _K Pwj k f vMi GK f vM
hvKvZ i c c`vb Ki vdi h| gb i vLZ ne eQi i i I kl G wbmve
we`gvb _vKvRi i x| eQi i gvSLvb G wbmve c~Ybv_vKj I hvKvZ c`vb
Ki Z ne| m`i cZKwUAski Dci GK eQi AwZevwnZ nI qvkZ
bq ei s aywbmve cwi gvYi Dci eQi AwZevwnZ nI qvkZ| AZGe, eQi i
i Z aywbmve cwi gvY A_-m` _vKj I eQi i kl hw` m`i
cwi gvY ekxnq Zvnj H ekxcwi gvYi Dci hvKvZ c`vb Ki Z ne|
eQi i h Kvb Ask AwaK m` hvMnj Zvc~YGK eQi AwZevwnZ
nI qvkZbq| hvKvZ di h nI qvi g~j wbmvei Dci eQi AwZg
Ki vkZ| hvKvZ, hvKvZzj wdZi , Kyi evbxGes nRG mKj ki xqZi weavb
m`i gvwj Kvbvi mv_ m |




h mKj m`i hvKvZ di h

(1) ^Y-i cvI bM` A_

(2) evwbwRK cY

(3) gvVwePi YKvi xMevw` c

(4) kmI dj g~j |



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^YI i cvi hvKvZ

hw` Kvi vwbKU85 Mvg ev7.50 f wi (1f wi =11.664 Mvg) ^YA_ev595
Mvg (52.50 f wi ) i cv_vK Zvnj Zvi Dci hvKvZ di h| ^Y-i cvPvKv
nvK evAj sKvi , eeZ evAeeZ, ^Yevi cwbwgZ h Kvb e,
mevevq ^Y-i cvi hvKvZ di h| nxi v, Wvqg, nvqvBUMv , cvwUbvg
cf wZ g~j evb avZzhw` m` wnmve evUvKvAvUKvbvi D kq Ki v
nq, Zvnj evRvi g~j wnmve Zvi hvKvZ w`Z ne| Aj sKvi mn mKj
cKvi ^Y-i cvi hvKvZ w`Z ne| nv`xmewYZ AvQ, GK`v`yRb gwnj v
i vmyj yj vn (mv.) Gi wbKUAvmj | Zv`i `yRbi nvZ ^Yi KsKY wQj |
ZLb bex Ki xg (mv.) Zv`i K wRmKi j b, Zvgi v Zvgv`i
Aj sKvi i hvKvZ `vI wK?Zvi vej j v, bv| ZLb bex(mv.) ej j b,
Zvgi vwK cQ` Ki e h, Avj vn Zvqvj vZvgv`i K Avbi `ywUevj v
cwi q w`eb? Zvi v`yRb ej j , bv| ZLb bex(mv.) ej j b, Zvnj
Zvgi vG ^Yi hvKvZ c`vb Ki | (wZi wgwh)


bM` A_i hvKvZ

bM` A_, UvKv-cqmv, evsK Rgv, cvvj mwf sm, e`wkK g~`v(bM`,
GdwmGKvDU, wUwm, I qR Avbvi e), Kvvwbi kqvi , wgDPzqvj dv,
FYc evwWevi , e, mqc , RgvKZ gvj vgvj (i vLxgvj ), cvBRe,
exgvcwj wm(RgvKZ wKw), Kv-Acvi wUf evmwgwZi kqvi evRgv, cvvj
mwf smmvwUwdKU, wWcvwRU cbkb xg wKsevwbi vcvg~j K Znwej
RgvKZ A_i hvKvZ cwZ eQi h_vwbqg chvR ne| cwZvbi i xwZ
AbyhvqxevaZvgyj Kf ve PvKyi xRxwei eZbi GKwUAsk wbw nvi KZY
Ki f wel Znwej RgvKi vnj H A_i Dci hvKvZ avhne bv, Kvi Y H
A_i Dci PvKzi xRxwei Kvb wbqb _vK bv| KZci KvQ_K f wel
Znwej i A_di r cvI qvi ci hvKvZi AvI Zvf y ne| HwQKf ve
(Ac&kbvj ) f wel Znwej eZbi GKUvAsk RgvKi vnj Zvi Dci
hvKvZ chvRne A_evevaZvgyj K nvi i PvBZ ekxnvi GB Znwej
eZbi GKUvAsk RgvKi vnj H AwZwi RgvA_i Dci eQi v
hvKvZ chvRne| PvKzi xRxwei Abvbm`i mv_ GB A_hvMnq
wbmve c~Ynj hvKvZ c`vb Ki Z ne| cbkbi UvKvI nvZ cj hvKvZ

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wnmve Avme| gvbZ, Kvd&dvi v, xi gvni i RgvKZ UvKv, nRI Kzi evbxi
RbRgvKZ UvKvi Dci I eQi vh_vwbqg hvKvZ w`Z ne| evsK Rgv
evwmwKDwi wUi (FYc evwWevi , e, mqc BZvw`) Dci AwRZ my`
Bmj vgi `wZ ea DcvRb bq weavq hvKvZhvMm`i mhvMKi v
hve bv| AwRZ my` Kvb RbwnZKi KvR eq Ki Z ne| Ze g~j RgvKZ
A_i evwmwKDwi wUi q g~j i Dci hvKvZ c`vb Ki Z ne| evsK Rgvi
Dci ea gybvdv c`vb Ki v nj H gybvdv g~j Rgvi mhy Ki
hvKvZhvMAbvbmwi mv_ hvMKi Z ne|


e`wkK gy`vi Dci hvKvZ

hvKvZ c`vbi mgq DcwZ nj gvwj Kvbvaxb mKj e`wkK gy`vi bM`,
evsK Rgv, wUwm, e, wmwKDwi wUBZvw` hvKvZ c`vbKvi xew i emevmi
`ki gy`vevRvi we`gvb wewbgq nvi g~j wbavi Y Ki AbvbhvKvZhvM
m`i mv_ hvMKi hvKvZ c`vb Ki Z ne|



gvni vYvi A_i Dci hvKvZ

gvni weavbi gvag Bmj vg bvi x`i RbGK AbbAwaKvi wbwZ
Ki Q| Kb, ei i mv_ Zvi weevneb ^xKwZi mvbx^i c, ei i KvQ
_K gvni (gvni vYv) cq _vK|
gvni eve` cv RgvKZ A_i Dci hvKvZ avhne| gvni i A_wbmve
gv vi nj A_evAbvbhvKvZhvMm`i mv_ hvMnq wbmve c~Ynj
hvKvZ c`vb Ki Z ne| gvni vYvi h A_Av`vq Ki vnqwb Zvi Dci
hvKvZ avhne bv, Kvi Y GB A_Zvi AvI Zvaxb bvB|
cPwj Z gy`vq (UvKvq) avhKZ gvni weqi mgq mv_ mv_ cwi kva bv
Ki , wej ^c`vb Ki vnj ZvAvw_K wZi Kvi Y nq| eZgvbKvj we`gvb
gy`vi geagvb g~j nvmi dj GB cvI bvci eZxZ hLb cwi kva Ki vnq,
ZLb gvni i wewbgq cv A_GKvbMYevZyQcwi gvY nq hvq| ki xqvn&
wekvi `MY GB mgmvi mgvavb `p gZ cvl Y Ki b h, cPwj Z g~`vi
cwi eZ^Yevi ci cwi gvYi wf wZ gvni wbavi Y Ki vDwPZ, hvZ
Ki weevwnZ bvi x`i GB AwaKvi h_v_f ve msi wZ _vK Ges

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ci eZxKvj cPwj Z gy`vi g~j nvmRwbZ Kvi Y Zv`i wZ nI qv_K i v
cvq|


kqvi

h_ g~j abxKvvwbi gvU g~j abK mgg~j wewk emsLK z`vsk
wef Ki v nq| Gi c z`vskj vK kqvi ej | kqvi gvwj KK
Kvvwbi wbUmwi GKRb Askx`vi wnmve MYKi vnq| kqvi qi
D kenr Kvvwbi eemvq wewbqvM, Kvvwbi AvswkK gvwj KvbvARb
Ges j f vsk ev gybvdv DcvRb Ki v| Bmj vgi `wZ wbwl hgb-
AmvgvwRK evAbwZK eemvq wj , wbwl cYDrcv`b I weq evmy`x
Kvi evi I `ewbf i j b`b wbqvwRZ Kvvwbi kqvi q ea bq|
Kvvwb wbRB hw` kqvi i Dci hvKvZ c`vb Ki Zvnj kqvi gvwj KK
Zvi gvwj Kvbvaxb kqvi i Dci hvKvZ w`Z ne bv| Kvvwb hvKvZ c`vb
Ki Z cvi e hw` Kvvwbi Dc-wewaZ Gi Dj L _vK A_evKvvwbi
mvavi Y mf vq G evcvi wmvMnxZ nq A_evkqvi gvwj KMY KvvwbK
hvKvZ c`vbi gZvc`vb Ki b|
Kvvwb wbR Zvi kqvi i Dci hvKvZ c`vb bvKi j kqvi gvwj KK
wbgv Dcvq hvKvZ c`vb Ki Z ne:
1. kqvi gvwj K hw` kqvi Myj vevwl K j f vsk ARbi KvR wewbqvMKi ,
Zvnj hvKvZi cwi gvY wbgv Dcvq wbYq Ki vne: (K) kqvi gvwj K
hw` Kvvwbi wnmvec hvPvB Ki Zvi gvwj Kvbvaxb kqvi i weci xZ
hvKvZhvMm`i cwi gvY RvbZ cvi b, Zvnj wZwb 2.5% nvi hvKvZ
c`vb Ki eb| (L) Kvvwbi wnmvec mKhw` Zvi Kvb avi bvbv_vK
Zvnj wZwb Zvi gvwj Kvbvaxb kqvi i Dci evwl K AwRZ gybvdvhvKvZi
RbweePAbvbmwi g~j i mhvMKi eb Ges gvUg~j wbmve
cwi gvY nj 2.5% nvi hvKvZ c`vb Ki eb|
2. kqvi gvwj K hw` kqvi ePvKbvi eemv(g~j abxq gybvdv) Ki vi Rb
kqvi Myj veenvi Ki b Zvnj hw`b hvKvZ c`q ne, kqvi i mw`bi
evRvi g~j I q-g~j i gahwUKg Zvi B wf wZ g~j vqb Ki 2.5%
nvi hvKvZ c`vb Ki eb|
GKRb kqvi gvwj K BQKi j h Kvb mgq kqvi wew Ki w`Z
cvi b| Kvvwbi kqvi q I weqi GB ^vaxbZvkqvi evRvi K Ggb
cwi YwZi w`K wbq hvq h, wKQzew wbR`i ^v_nvwmj i D k

9

kqvi i g~j evwoq ev Kwgq GKwU mvavi Y eemv KvhgK cvq
RyqvLj vq cwi YZ Ki | BnvBmj vgxki xqvi `wZ m~YAea|



evwbwRK m`i hvKvZ

eemvi wbqZ (cyb:weqi gvag cZ gybvdvARbi Rb) qKZ,
Avg`vbx-i vbxcY, UvbwRUevcwi enb cY, weq cwZwbwai (GRU)
KvQi vLvcY` e I gRy` gvj vgvj K eemvi cY ej | eemvi cYi
Dci memZf ve hvKvZ di h| GgbwK eemvi D k qKZ Rwg,
`vj vb evh Kvb eA_evgvj vgvj i g~j i Dci I hvKvZ c`vb Ki Z
ne| evKxwewi cvI bv, Gj wmgvwRb I Avbyl wK Li P, eemvi bM`
A_mn AbvbPj wZ m` hvKvZi wnmve AvbZ ne| Abw`K eemvi
`bvhgb evKxZ gvj vgvj evKuvPvgvj q Ki j wKseveZb, gRyi x, f vov,
we`yr, Uwj dvb I Mvmwej , Ki BZvw` cwi kvwaZ bv_vKj D cwi gvY
A_hvKvZ hvMm` _K ev` hve| hvKvZ wbavi Yi RbweZvZvi
cYi q-Li P g~j K (qg~j i mv_ f vovmn q-msvAbvbLi P
hvMKi ) wnmve ai eb|
Avj vn Zvqvj veemvK nvj vj Ki Qb Ges my`K nvi vg Ki Qb| (myi v
evKvi v,AvqvZ-275)



Drcvw`Z cY

Zwi evDrcvw`Z cY, DcRvZ `e, cwqvaxb cY, Drcv`b cwqvq
eeZ KuvPvgvj I cvwKs mvgMxBZvw` hvKvZi AvI Zvf y ne| hvKvZ
wbavi Yi RbZwi evDrcvw`Z cYi g~j vqb Drcv`b Li P g~j i A_ev
cvBKvi xevRvi `i i wf wZ ne| cwqvaxb evAm~YcYi g~j vqb
eeZ KvuPvgvj I AbvbDcv`vbi Li Pi wf wZ Ki Z ne| gRy`
KuvPvgvj Ges Drcv`b cwqvq KvuPvgvj i mv_ eeZ cvwKs mvgMxq-
Li P g~j i wf wZ wnmve ne Ges hvKvZi AvI Zvaxb cY`emn eemvi
bM` A_I AbvbPj wZ mwi mv_ hvMKi hvKvZ wbavi Y Ki Z ne|

10

Drcv`b cwqvq wbqvwRZ vqxm` hgb- Rwg, `vj vb, hcvwZ,
Avmevec , hvbevnb BZvw`i Dci hvKvZ chvRne bv|


vqxmwi hvKvZ

vqxmw ej Z eySvq Rwg, `vj vbKvVv, Avmevec , hcvwZ, hvbevnb
BZvw`|
(K) emevm, eenvi , Drcv`b KvR evKvhmv`bi D kwbqvwRZ
vqxmwi Dci hvKvZ avhnq bv|
(L) Avq DcvRbi Rbf vovq wbqvwRZ vqxmw hgb- Mn, `vKvb,
`vj vbKvVv, Rwg, hcvwZ, Mvwo, hvbevnb BZvw`i Dci hvKvZ avhnq bv|
Ze Gme mw _K f voveve` AwRZ wbUAvq AbvbhvKvZhvM
mwi mhvMKi 2.5% nvi hvKvZ c`vb Ki Z ne|
(M) ePv-Kbvi D kwbqvwRZ vqxmw hgb- Rwg, Mn, `vKvb,
GcvUgU, `vj vbKvVv, Avmevec , hcvwZ, Mvwo, hvbevnb BZvw`
eemvwqK cYej MYKi vne Ges Gj vi g~j i Dci hvKvZ avhne|


FY I hvKvZ

FY`vZvi Dci hvKvZ
(K) Av`vqhvM FY Av`vq nI qvi ci Abvb hvKvZhvM m`i mv_
hvMKi hvKvZ c`vb Ki Z ne|
1. h FY bM` evKvb `ei wewbgq Kvi vKvQcvI bvnq, Gi c FY
Av`vq nI qvi ci hvKvZ w`Z ne, Ges weMZ ermi mg~ni I hvKvZ c`vb
Ki Z ne|
2. h cvI bvKvb `eevbM` FYi weci xZ bq, hgb Di vwaKvi m~
cv Avei m`, `vb, AwQqZ, gvni vYvi A_BZvw` eve` cv nq| Gi c
Av`vqi ci hvKvZ avh ne| Gj vi Dci weMZ ermi mg~ni
hvKvZ c`vb Ki Z ne bv|
(L) Av`vq AhvMevAv`vq nevi evcvi m`n _vKj mFY hvKvZi
wnmve Avme bv| hw` KLbI D FYi UvKvAv`vq nq, Ze Kej gv
1(GK) eQi i RbDnvi hvKvZ w`Z ne|


11

FYMwnZvi Dci hvKvZ
(K) FYMwnZvi FYi UvKvgvUhvKvZhvMm` _K ev` hve| wK
hw` FYMwnZvi gwj K cqvRbi AwZwi vqx mw(hgb-AwZwi
evox, `vj vb, GcvUgU, Rwg, gwkbvi x, hvbevnb, Mvox I Avmevec
BZvw`) _vK hvnvvi vGi c FY cwi kva Ki Z mg, Ze D FY
hvKvZhvMm` _K ev` hve bv|
(L) vei m`i Dci wKwwf wK FY (hgb-nvDwRs j vb BZvw`)
hvKvZhvMm` _K ev` hve bv| Ze evwl K wKwi UvKvAcwi kvwaZ
_vKj ZvhvKvZhvMm` _K ev` hve|
(M) eemvq wewbqvMi RbFY bI qvnj D FYi UvKvhvKvZhvM
m` _K ev` hve| wK hw` FYMwnZvi gwj K cqvRbi AwZwi
vqxmw _vK Ze D FY hvKvZhvMm` _K ev` hve bv|
(N) wk -wewbqvMi FYi UvKvhvKvZhvMm` _K ev` hve|
Ze hw` FYMwnZvi gwj K cqvRbi AwZwi vqxmw _K D FY
cwi kva Ki vhvq Ze ZvhvKvZhvMm` _K ev` hve bv|
(O) hw` AwZwi vqxmwi g~j FYi cwi gvYi Pq Kg nq, Ze
FYi cwi gvY _K Zvev` w`q evKxFYi UvKvhvKvZhvMm` _K
ev` hve| wej ^c`q evcyY:Zcwmwj KZ FYi ej vq aygv FYi evwl K
Acwi kvwaZ wKwhvKvZhvMm` _K ev` hve|


c i hvKvZ

DUi mewbwbmve cvuPwU, Mi -gwnl i w kwUGes QvMj -f ovi Pwj kwU|
Ze G ai Yi c ermi i AaKi ekxmgq gy f ve Pvi Yf ~wgZ Lv`
Mnb Ki j B Gme c i Dci msLvwf wK hvKvZ avhne| eemvwqK
D kh Kvb c m` c wZcvj b Ki vnj mj vK eemvwqK cYej
MYKi vne Ges G`i Dci hvKvZ msLvi wf wZ bq, g~j i wf wZ avh
ne| eemvi D k Lvgvi cvwj Z grm, nuvm-gyi Mx, Mi -QvMj BZvw`
Ges Lvgvi Drcvw`Z `ya, wWg, dyUvbvevPv, gvQi i Yy, cvbvBZvw`
eemvi m` wnmve hvKvZ c`vb Ki Z ne| wcqbexgyn` (mv:) cvwbZ
evmKi vAevq gvQq-weq Ki Z wbl a Ki Qb| gvQhLb wewi Rb
ai vne ZLbB Gi hvKvZ cwi kva Ki Z ne|



12


km I dj i hvKvZ (Dki )

kmI dj g~j i hvKvZK Dki ej | Rwg _K DrcbmKj cKvi km,
kvKkw, Zwi -Zi Kvwi I dj i Dci hvKvZ chvR| eemvwqK D k
wewbqvMKi vnj ebR e, Nvm, bj LvMov, J l wa e, PvevMvb, i vevi Pvl ,
Z~j v, AvMi , dzj , AwKW, exR, Pvi v, Kj g BZvw` hvKvZi AvI Zvf y ne|
dmj Avmvi mv_ mv_ Dki cwi kva Ki Z nq| G ermi AwZv
nI qvi cqvRb bvB| ermi GKvwaKevi dmj Avmj GKvwaKevi Dki
cwi kva Ki Z ne| AbK ai bi dj , dmj I kvKkw GKB mv_ KvUv
evDvj b Ki vhvq bv| hgb- gwi P, eb, cuc, j ey, KvuVvj BZvw`i
cwi cZveyS wKQzwKQzKi KqKw`b ci ci cy i vKwl gmy g evi evi
Dvj b Ki vnq| dmj i gvwj K hw` dmj i AvbygvwbK cwi gvY wbi cY
Ki Z mg_nb Ges Zvhw` wbmve cwi gvY nq Ze c_g _KB cwZ
Dj bi mv_ mv_ Dki (hvKvZ) cwi kva Ki eb| hw` gvwj Ki c dj -
dmj i cwi gvY wbi cY Ki vme bvnq, Ze wZwb c _g Dvj b _K
dmj i wnmve i vLeb Ges hLwb gvUDvwj Z dmj i cwi gvY wbmve
cwi gvY cuQe ZLwb H w`b chgvUDvwj Z dmj i hvKvZ cwi kva
Ki eb Ges Zrci eZxcwZ Dvj bi mv_ mv_ hvKvZ cwi kva Ki eb|
R vj vwb KvV, Avmevec I M nwbg vY eenvi DchvMxei , Gi c
e hLb KvUvne ZLb Gj vi Dci hvKvZ chvRne, ZvhZ `xNmgq
ci KvUvnDK bvKb|

h RwgZ mP cqvRb nq bv, cvKwZK f ve wm nq, Zvi dmj i hvKvZ
ne `k f vMi GKf vM(10%) Avi h RwgZ mPi cqvRb nq, Zvi
dmj i hvKvZ ne wek f vMi GKf vM(5%)|
dmj Drcv`bi eq hgb- Pvl , mvi , KxUbvkK, ecb I KZY BZvw` Li P
Drcvw`Z dmj i cwi gvY _K ev` hve, Ze G me Li P gvUDrcvw`Z
dmj i GK ZZxqvski ekxev` hve bv|

dmj i wbmvei cwi gvY 5 I qvm&K ev653 wKj vMvg| AbK Kwl dmj
AvQhvgvcvevI Rb Ki vnq bv| hgb wewf bai bi dj , dmj , kvKkw,
dzj , AwKW, Pvi v, e BZvw`| Gj vi wbmve wbavi Yi `ki
mvavi Y dmj Pvj evMgi 653 KwRi g~ j (vbxq evRvi Mo g~j ) wbmve
wnmve MYKi vhve|


13



hvKvZ c`vbi LvZ

Avj vn Zvqvj v ej b, hvKvZ Zv Kej wbt^, Af veMI Zrmswk
KgPvi x`i Rb, hv`i wP AvKl Y Ki vnq Zv`i Rb, `vmgyw i Rb, FY
f vi vv`i , Avj vni c_ I gymvwdi i Rb(myi vZI ev,AvqvZ-60)|
Amnvq GwZg, Mi xe, wgmKxb, Avkqnxb, Mi xe evnvi v, `wi `wkv_xcf wZ
`ytLxRbMvw hvKvZi cKZ nK`vi | Bnv`i gaMi xe AvZxq ^Rb I
cwZekxAwaK nK`vi | KgV Mi xe`i K AvZ-Kgmsvb mnvqZvKi
^vej ^xnI qvi RbhvKvZi A_eq Ki vhvq| xbi cmvi I xbxwkvi
wevi hvKvZi A_eq Ki vhvq| h_v_Kvi Y FYMGes FY cwi kva
Ag nq coj Zv`i FY gyw i RbhvKvZi A_w`q mvnvhKi vhvq|
mdi Kvi xhw` Avw_K Amyweavq cwZZ nq, Ze ZvK hvKvZi A_w`q
mvnvhKi vhvq, hw`I Zvi evoxi Aevf vj vnq| bI -gymwj gK cybevmbi
RbhvKvZi A_w`q mvnvhKi vhvq| hvKvZ Ggb j vKKB w`Z ne
hvi vhvKvZ wbZ cvi |


hv`i hvKvZ `qvhvebv

abxew i Rb hvKvZ LvI qvevabxew K hvKvZ `I qvRvqh bq|
Avcb `wi `wcZv-gvZv, `v`v-`v`xZ_vEamKj bvi x-cyi l , Abyi c f i Y-
cvl Y wbf i kxj cy -KbvGes ^vgxxK hvKvZ c`vb Ki vRvqh bvB|
hvKvZ ewnf yZ m`i vi vZvnv`i f i Y-cvl Y Ki vI qvwRe| Abyi c
gynvv` (mv.) Gi cKZ eskai `i mvb I ghv`vi Kvi Y hvKvZi A_
vi vmvnvhKi vRvqh bq| GKgv `vbi A_vi vB Zv`i L`gZ Ki v
Ri i x| gmwR`, gv`&i vmv, i vv-NvUBZvw` wbgvYi RbhvKvZi A_eq
Ki vwbl a| mvavi Y AvkqK`wbgvY Ki vI Rvqh bq| Ze Avkq K`
`yi vevmbAvkqcv_x`i ew gvwj Kvbvaxb Ni -evoxwbgvY Ki `qv
Rvqh| gb i vLZ ne hvKvZ cwi kva nI qvi Rbew K gvwj K evwbq
`I qvkZ| myZi vs hvKvZi A_g Z ew i `vdb-Kvdbi eevKi vI
Rvqh bq| hvKvZ `I qvhgb ki xqZi weavb, Abyi c hvKvZ cvI qvi
hvMew KB hvKvZ `I qvki xqZi weavb| mwVK cv hvKvZ c`vb bv
Ki j hvKvZ cwi kva ne bv|

14




hvKvZ cwi kva bvKi vi cwi Yvg
Avj vn Zvqvj vej b, Avi hvi v^YI i cc~xf ~Z Ki Ges DnvAvj vni
c_ eq Ki bv, Zv`i K gg` kvwi msev` `vI | hw`b Rvnvbvgi
AwMZ DnvD Ki vne Ges Dnvvi vZv`i j j vU, cvk`k I c`k
`vM`I qvne| mw`b ej vne, BnvB DnvhvnvZvgi vwbR`i Rb
c~xf ~Z Ki Z| m~Zi vs Zvgi vhvnvc~xf ~Z Ki wQj ZvnvAv^v`b Ki (myi v
ZI ev,AvqvZ 34-35)| Ave`yj vn web gvmD` (i v:) _K ewYZ nqQh,
Avj vn&i i vmyj (mv.) ej b, Kvb ew hw` Zvi abm`i hvKvZ bv`q
Ze H m` wKqvgZi w`b ARMi mvci AvKvi avi Y Ki Zvi Mj `k
eb Ki e | i vmyj (mv.) Zvi ci wZj vI qvZ Ki j b, Avi Avj vn wbR
AbyMn hvnvZvgvw`MK w`qvQb ZvnvZ hvnvi vKcYZvKi Zvnv`i Rb
Dnvgj , Bnvhb Zvnvi vwKQzZB gb bvKi | bv, BnvZvnv`i Rb
Agj | hvnvZ Zvnvi vKcYZvKwi e wKqvgZi w`b DnvB Zvnv`i Mj vq
ewo nBe | (m~i vAvj -Bgi vb, AvqvZ 180) bvmvqxI Beb gvRvn|
nhi Z Avj x (i v:) _K ewYZ nqQ h, Avj vn&i i vmyj (mv.) ej b,
my`Lvi , my``vZv, Dnvi mvxI j LK, Dw AsKbKvwi YxGes h bvi xDw
AsKb Ki vq, Awf k H ew h hvKvZ w`Z A^xKvi Ki , wnj vKvi xI hvi
Rb wnj vKi vbvnq, G`i mKj i Dci Avj vn&i Awf kvc evj vbZ |
(Avngv` I bvmvqx)


mvgvwRK Kj vY hvKvZ

Bmj vgi 5wUi ga hvKvZ A_bwZK | Bmj vg hvKvZ eev
mgvRi `vwi `I `ytL-K `~i Ki vI gvbeZvi Kj vY mvab Ki v| abx`i
m` Mi xe I ewZi nK i qQ| mwVK wnmve Ki wbqwgZ hvKvZ c`vb
Ki vi dj abxi m`i Dci Mi xei nK cwi kva nq| dj m` cwi
I wndvhZ nq, hvKvZ`vZvi gbK j vf _K cwe Ki Ges `vb I ZvM
^xKvi Af nZ mvnvhKi | hvKvZ c`vbKvi xi Rbi qQgnvb Avj vn
Zvqvj vi wbKUnZ AMwYZ cvw_e I cvi j wKK Kj vY|
hvKvZi DcKvi f vMxmgvRi `~tLx-`wi `RbMvw| hvKvZi A_mgvRi
`wi `RbMvwi Af ve c~i Y mnvqZvKi vi cvkvcvwk A_bwZK el gnvm

15

cvq Ges mgvR abx- `wi `i ga cvi wi K mnhvwMZvI mnvbyf ~wZi
Yvej xewcvq|


`vb-Lqi vZ

m` DcvRbi j `ywbqvi I AvwLi vZi kvwj vf Ki v| DcvRbKvi x
wbRi cqvRb c~i Yi ci Zvi wbKUh m` Aewk _vK, ZvmgvRi
Amnvq gvbyl i Kj vY eq Ki vi weavb i qQ| ZvB hvKvZ QvovI m`
nZ ^xq AvZxq-^Rb, cwZekx, GwZg, wgmwKb I mvnvh cv_x`i Ges
Avj vni i vvq `vb Ki Z nq| Avj vn Zvqvj v`vbK ewI mgKi b|
hvi vwbR`i ab-m` Avj vni c_ Li P Ki , Zv`i Li Pi `vGB,
hgb GKwUexR ecb Ki vnj Ges ZvnZ mvZwUQovei nj Avi
cZKwUQovq GKkwU`vbvnqQ| Avj vn hvK Pvb Zvi KvR Gf veB
cvPzh`vb Ki b| wZwb D`vi neU, me wKQyRvbb (myi vevKvi v, AvqvZ-
261)|
Avj vn ZvgvK h ab-m` w`qQb, Zvi gvag Zzwg ci Kvj i Ni
Zi xZ mP _vK| cw_exZ Zvgvi Ask MnY Ki Z f yj Ki bv| Zzwg Ab
gvbyl i Kj vY Ki , hgwb Avj vn ZvgvK Kj vY `vb Ki Qb(myi v
Kvmvm,AvqvZ-77)|



hvKvZ wnmve Ki vi cwZ

wbmve cwi gvY A_m`i gvwj K cZK gymj gvbK eQi vhvKvZ c`vb
Ki Z ne|

m`i cKwZ I ai Y AbyhvqxhvKvZi nvi wf bwf bne -
K) ^Y, i c, bM` A_, eemvwqK gvj vgvj , Avq, j f vsk, KvRi gvag
DcvRb, LwbR m` BZvw`i Dci hvKvZ 2.5% nvi wnmve Ki Z ne|

L) dj I dmj Drcv`b hvwK mP myweavMnb Ki j 5% nvi hvKvZ
wnmve Ki Z ne|

M) dj I dmj Drcv`b Rwg cvKwZKf ve wm nj 10% nvi hvKvZ
wnmve Ki Z ne|

16


^Yevi cvi wbmvei wf wZ cwZ P`eQi (354 w`b) wbRi c~Ygvj i
hvKvZ wnmve Ki c_g m` _K hvKvZi Ask A_vr c~Ygvj i Pwj k
f vMi GK f vMevkZKi vAvovB f vMev2.5% c_K Ki wbZ ne| Avi
hw` wnmvec mi eQi A_vr 365 w`bi (hgb 30 P , 30 Ryb ev31
wWm^i ) wf wZ nq Zvnj hvKvZ avhne 2.577% nvi |
^Yi evRvi `i cwZ Mvg 4,000 UvKvnj 85 Mvgi g~j 3,40,000 UvKv
hvi Dci hvKvZ ne 2.5% nvi =8,500.00 UvKv| Avi i cvi evRvi `i
cwZ Mvg 150 UvKvnj 595 Mvgi g~j 89,250 UvKvhvi Dci hvKvZ ne
2.5% nvi =2231.25 UvKv| hvKvZ wnmve Ki vi mgq Gme ^YI i ci
weq g~j i (A_vr hvKvZ wnmve Ki vi mgq weq Ki Z PvBj h g~j
cvI qvhve) wf wZ hvKvZ wnmve Ki Z ne|
hvKvZi Ask c_K Ki vi mgq evc`vb Ki vi mgq AekB wbqZ Ki Z
ne| bPr hvKvZ cwi kva ne bv| h_ gvwj Kvbvi gvj i hvKvZ
ew MZf ve wbRi Abvbgvj i mv_ `qvhvq Avevi mwwj Zf veI kyay
h_ gvwj Kvbvi gvj _K hvKvZ cwi kva Ki vhvq| hvKvZ bM` A_c`vb
Ki vDwPZ| Mi xei KvQbM` A_B AwaKZi Kj vYKi | Kvi Y bM` A_i
vi vh Kvb cqvRb wgUvbvhvq| hvKvZ Kvb cKvi `qvevAbyMn bq|
mecKvi j wKKZv, hk-LvwZ I cvw_e ^v_i D k_K gy nq GKgv
gnvb Avj vn Zvqvj vi mwi D khvKvZ c`vb Ki Z ne|





hvi vwekvmvcb Ki Q, mr KvR Ki Q, bvgvh
cwZwZ Ki QGes hvKvZ c`vb Ki Q, Zv`i Rb
cyi vi Zv`i cvj bKZvi KvQi qQ| Zv`i Kvb
f q bvB Ges Zvi v`ytwLZ ne bv| (myi vevKvi v,
AvqvZ-277)




17

hvKvZ wnmvei di g
bvg _______________________ hvKvZ eQi _______ wnRwi


ew MZ m`
^Y, i cvI ^Y-i cvi Aj sKvi vw` =

kqvi wewbqvM =

wmwKDwi wUZ wewbqvM: FYc evwWevi , e, mq c , URvwi e BZvw` =

exgv, wWwcGm, cwf WUdv BZvw` =

vqxmwi Dci wbUAvq =
(Mn, `vKvb, `vj vbKvVv, Rwg, hcvwZ, Mvwo, hvbevnb BZvw` f voveve` wbUAvq)

e`kxK gy`v: bM` I evsK Rgv, e, wUwmBZvw` (wewbgq nvi =UvKv) =

evsK Rgv: wd W&, mqx, Pj wZ, wekl Rgv, cvvj mwf sm, BZvw`
=

FY/cvI bvAv`vq =

Abvb =

nvZ bM` =
-------------------------------------
gvU =

ev` :
ev`hvMFY, eKqvwKw,
Abvbev`hvM`bv =

----------------------------------------
hvKvZhvMm` =

hvKvZi cwi gvY 2.50% =





18

ZAKAT CALCULATION FORM

Name______________________Year____________Hijri

PERSONAL ASSETS

Gold & Silver in Solid & Ornaments =
Investment in Shares & Stocks =
Investment in Securities: =
Debenture, Bond, Savings Certificates, Treasury Bond etc. =
Insurance, DPS, Provident Fund etc =
Net Revenue earned on Fixed Assets:
(Net revenue earned as Rent on Houses, Shops, Buildings, Land,
Machineries, Vehicles, Transports etc.)
Foreign Currencies: =
Cash in Bank, Bond, Travellers Cheques etc (=equivalent Taka)
Bank Deposits: =
Fixed, Savings, Current, Postal Savings, Special deposits etc
Money received as loan refund/dues from others =
Others =
Cash in Hand =
TOTAL =
Less
Deductible Loan, Loan Installment due =
Other deductible Dues
_______________________________
TOTAL AMOUNT LIABLE FOR ZAKAT =

ZAKAT AMOUNT 2.50% =



This form does not cover all Zakatable items. About debts please read the
rules concerning Zakat on debts. For clarifications or more information please
contact your local Imam or Islamic scholar.




19

hvKvZ wnmvei di g
bvg _______________________ hvKvZ eQi _______ wnRwi

eemvwqK m`
wewi Rb`vKvb, `vg I weq cwZwbwai (GRU) KvQi vLvcY`e =

cwi enb I UvbwRUcY =

Drcvw`Z (Zwi ) cY =

Drcv`b c wqvaxb evAm~ YcY =

gRyZ KuvPvgvj I cvwKs mvgMx =

evKxwewi cvI bv =

cvI bvAvq, wej I AbvbcvI bvwnmve =

evsK Rgv =

Abvb =

nvZ bM` =
-----------------
gvU =
ev` :
ev`hvMFY, eKqvwKw,
cvI bv`vi , c`q wej I Abvbev`hvM`bv =
----------------
hvKvZhvMm` =

hvKvZi cwi gvY
P`ermi 2.50% =
mi ermi 2.577% =

GB di g mKj hvKvZhvMm`i Dj L bvB| FYi evcvi hvKvZ I FYi wbqgvewj Rb
wbb| wevwi Z RvbZ vbxq Bgvg A_evwe Avj gi mv_ hvMvhvMKi b A_ev hvKvZ
wb`wkKveBwUcob (Avj -nj vj cvewj Km, evsj vevRvi dvb 01711115448)

20


ZAKAT CALCULATION FORM

Name________________________Year__________Hijri

BUSINESS INVENTORY & OTHER CURRENT ASSETS
Trading Goods in Shops, Warehouse & with Agents =
Goods in Transport or Transit =
Stock of Finished Goods =
Unfinished or Goods in Manufacturing Process =
Stock of Raw & Packing Materials =
Net Revenue earned on Fixed Assets: =
(Net revenue earned as Rent on Houses, Shops, Buildings, Land,
Machineries, Vehicles, Transports etc.)
Investments in Shares & Securities =
Goods sold on Credit =
Receivable Bills, Revenues & other Accounts Receivable =
Money in Banks =
Others =
Cash in Hand =
_______________________________
TOTAL =
Less
Deductible Loan, Loan Installment due =
Creditors, Bills Payable, Other deductible liabilities
_______________________________
TOTAL AMOUNT LIABLE FOR ZAKAT =

ZAKAT AMOUNT =
Lunar Year basis @2.50%
Solar Year basis @2.577%


This form does not cover all Zakatable items. About debts please read the
rules concerning Zakat on debts. For clarifications or more information please
contact your local Imam or Islamic scholar.