Intermediate Financial Accounting Part 1b by Zeus Millan

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D i pgrt i l tahs w i r j ìvmrmn ky tam

ìpyrhfat amrmid o g y km rmprinu`mn
i r usmn hd gdy l i r o i r ky gdy omgds -
mbm`tridh` i r omàgdh`gb, hd`bunhdf
p ai t i ì p y h d f ‐ whtaiut tam wrhttmd
pmrohsshid i l tam gutair.
HPKD 8 6 1 - < ; 7 - 8 = 5 8 < - 7 - 8
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K G D N I B H D MD^M[U[HPM
D i . 755 Oidtmkmbbi \hbbgfm, Kgjgjmdf Pur, Kgfuhi @hty ;<55, Uahbhpphdms
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^GKBM I L @ID^MD^P
@AGU^M[ 7;
HD\MPÔMD^P HD GPPI@HG^MP ........................................ ..... ..... ............ 7
@AGU^M[ 7;3 O]B^HUBM @AIH@M ‐ @ IO U]^ G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

U][ UIPMP )...... .................................. .......... .............................. .............. 7
@AGU^M[ 7 ; 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <
@AGU^M[ 7 ; - P ]FFMP^MN GDPVM[P ^ I ^ A M I [ X I L G@@I]D^P W]MP^HIDP ; 0
@AGU^M[ 70
GF[H@]B^][M ......................... .............................................................. ; >
@AGU^M[ 703 O ]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB ( L I [ @ B G P P [ I I O HDP^[]@^HID U ] [ U I P M P ) ;>

@AGU^M[ 7 0 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; 1
@AGU^M[ 7 0 - P ] F F M P ^ M N G D P V M [ P ^ I [ M \ H M V ^ A M I [ X W] M P ^ H I D P . . . . . . . . 0 >
@AGU^M[ 7>
U [ I U M [ ^ X , UBGD^ GDN MW]HUOMD^ ( U G [ ^ 7 ) ................................ 0 =
@AGU^M[ 7>3 O]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

U][ UIPMP )...... .................................. .......... .............................. ............ 0 =
@AGU^M[ 7 > 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . > 5
@AGU^M[ 7 > - P ]FFMP^MN GDPVM[P ^ I ^ A M I [ X I L G@@I]D^P W]MP^HIDP = 5
@AGU^M[ 7=
U [ I U M [ ^ X , UBGD^ GDN MW]HUOMD^ ( U G [ ^ ; ) .............................. .. = ;
@AGU^M[ 7=3 O]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

U][ UIPMP )...... .................................. .......... .............................. ............ = ;
@AGU^M[ 7 = 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 1
@AGU^M[ 7 = - P ]FFMP^MN GDPVM[P ^ I ^ A M I [ X I L G@@I]D^P W]MP^HIDP 6 8
@AGU^M[ 7<
NMUBM^HID I L OHDM[GB [ M P I ] [ @ M P ................................ ................ 1 5
@AGU^M[ 7<3 O]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

U][ UIPMP )...... .................................. .......... .............................. ............ 15
@AGU^M[ 7 < 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 >
@AGU^M[ 7 < ‐ P ] F F M P ^ M N G D P V M [ P ^ I ^ A M I [ X I L G @ @ I ] D ^ P W ] M P ^ H I D P 8 7
@AGU^M[ 76
FI\M[DOMD^ F[GD^P .......................................... ............................ .. 8 ;
@AGU^M[ 763 O ]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB ( L I [ @ B G P P [ I I O HDP^[]@^HID U ] [ U I P M P ) 8;

@AGU^M[ 7 6 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 >
@AGU^M[ 7 6 - P ]FFMP^MN GDPVM[P ^ I ^ A M I [ X I L G@@I]D^P W ] M P ^ H I D P 7 5 ;
@AGU^M[ 71
K I [ [ I V H D F @IP^P ................................................ ............................ 7 5 0
@AGU^M[ 713 O]B^HUBM @AIH@M ‐ @ IOU]^G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

U][ UIPMP )...... .................................. .......... .............................. .......... 7 5 0
@AGU^M[ 7 1 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 5 =
@AGU^M[ 7 1 - P ]FFMP^MN GDPVM[P ^ I ^ A M I [ X I L G@@I]D^P W ]M P^ H ID P 7 7 >
@AGU^M[ 78
HD\MPÔMD^ U [ I U M [ ^ X .................................................. ........ ......... 7 7 =
@AGU^M[ 783 O ]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB ( L I [ @ B G P P [ I I O HDP^[]@^HID U ] [ U I P M P ) 77=

@AGU^M[ 7 8 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 ; 5
hhhhh
@AGU^M[ 7 8 - P ]FFMP^MN GDPVM[P ^ I ^ A M I [ X I L G@@I]D^P W]MP^HIDP 7;6
@AGU^M[ ;5
HD^GDFHKBM GPPM^P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7;1
@AGU^M[ ;53 O]B^HUBM @AIH@M ‐ @ IO U]^ G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

U ] [ U I P M P ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7;1
@AGU^M[ ; 5 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 0 >
@AGU^M[ ; 5 - P ]FFMP^MN GDPVM[P ^ I ^ A M I [ X I L G@@I]D^P W]MP^HIDP 7 ==
@AGU^M[ ;7
HOUGH[OMD^ I L GPPM^P ..................................... .................. ............ 7 = <
@AGU^M[ ;73 O]B^HUBM @AIH@M ‐ @ IO U]^ G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

U][ UIPMP )...... .................................. .......... .............................. .......... 7 = <
@AGU^M[ ; 7 3 ^ A M I [ X I L G @@I]D^P [ M \ H M V M [ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 < >
@AGU^M[ ; 7 - P ] F F M P ^ M N G D P V M [ P ^ I ^ A M I [ X I L G@@I]D^P W]MP^HIDP765
hhvv
@agptmr 7 ;
Hdvmstomdts hd Gssi`hgtms
@agptmr 7 ; 3 Oubthpbm àih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

hdstru`thid purpisms)
Mquhty o m t a i n ‐ @ist mqugb t i lghr vgbum i l hdtmrmst g`quhrmn

]sm tam libbiwhdf hdlirogthid l i r tam dmxt lhvm qumsthids3
I d Cgdugry 7, ;5x7, GKGPM @i. puràgsmn ;5,555 sagrms i l tam 755,555 titgb
iutstgdnhdf sagrms i l U[GHPM, Hd`. l i r ₷>,555,555. U[GHPM‘s gssmts gdn bhgkhbhthms
gpprixhogtm tamhr lghr vgbums. Hd ;5x7, U[GHPM, Hd`. rmpirtmn prilht i l
₷7;,555,555 gdn nm`bgrmn gdn pghn `gsa nhvhnmdns i l ₷155,555.
Hd ; 5 x ; , U[GHPM rmpirtmn biss i l ₷1,555,555, nm`bgrmn gdn hssumn 75% s t i ` j

nhvhnmdns, gdn rmpirtmn fghd i d pripmrty rmvgbugthid i l ₷;,555,555 gdn biss i d
mxàgdfm nhllmrmd`ms i d trgdsbgthid i l lirmhfd ipmrgthids i l ₷>55,555.
7. A i w o u ` a hs tam sagrm hd prilht i r biss i l tam gssi`hgtm hd ;5x79

g. ;,;>5,555 k. ;,>55,555 `. 7<5,555 n. 5
; . A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l Nm`mokmr 07, ;5x79

g. >,555,555 k. <,;>5,555 `. <,>55,555 n. <,=<5,555
0. A i w o u ` a hs tam hdvmstomdt hdìom (biss i d hdvmstomdt) t i km rmìfdhzmn hd

prilht i r biss hd ; 5 x ; 9
g. (7,;15,555) k. >55,555 `. (7,<55,555) n. 0;5,555
>. A i w o u ` a hs tam dmt sagrm hd tam itamr ìoprmamdshvm hdìom i l tam

gssi`hgtm hd ; 5 x ; 9
g. 0;5,555 k. (7,;15,555) `. (7,;15,555) n. 5
=. A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l Nm`mokmr 07, ; 5 x ; 9

g. >,8<5,555 k. >,<>5,555 `. >,555,555 n. 5
Mquhty o m t a i n ‐ @ist mx`mmns lghr vgbum i l hdtmrmst g`quhrmn

]sm tam libbiwhdf hdlirogthid l i r tam dmxt tarmm qumsthids3
I d Cgdugry 7, ;5x7, GKM^ @i. puràgsmn ; = % hdtmrmst hd tam irnhdgry sagrms i l
MD@I][GFM, Hd`. l i r ₷1,555,555. MD@I][GFM‘s gssmts gdn bhgkhbhthms
gpprixhogtm tamhr lghr vgbums mx`mpt l i r hdvmdtirhms whta `grryhdf g o i u d t i l
₷;,555,555 gdn lghr vgbum i l ₷>55,555 gdn nmprm`hgkbm gssmt whta `grryhdf
g o i u d t i l ₷7;,555,555 gdn lghr vgbum i l ₷;5,555,555. âm rmoghdhdf usmlub bhlm i l
tam nmprm`hgkbm gssmt hs 75 ymgrs. MD@I][GFM‘s dmt gssmts ags g k i i j vgbum i l
₷;5,555,555.
I d Nm`mokmr 07, ;5x7, MD@I][GFM rmpirtmn ₷>,155,555 prilht gdn nm`bgrmn

gdn pghn nhvhnmdns i l ₷;,555,555.
<. A i w o u ` a hs tam fiinwhbb tagt whbb km suksuomn hd tam `grryhdf g o i u d t i l tam

hdvmstomdt9
g. 7,>55,555 k. 7,;=5,555 `. 7,755,555 n. 5
6. A i w o u ` a hs tam dmt sagrm hd tam prilht i r biss i l tam gssi`hgtm (hdvmstomdt

hdìom) hd ;5x79
77
g. 7,>55,555 k. 7,;55,555 `. 7,555,555 n. 5
1. A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l Nm`mokmr 07, ;5x79

g. 1,555,555 k. 1,=55,555 `. 1,655,555 n. 1,855,555
Mquhty o m t a i n ‐ Nmtmrohdhdf pmr`mdtgfm il iwdmrsahp

8. I d Cgdugry 7, ;5x7, GUU[HPM @i. g`quhrmn =5,555 dmwby hssumn sagrms i l
H D L I [ O , Hd`. gt ₷>5 pmr sagrm. Kmlirm tam g`quhshthid, H D L I [ O agn 755,555
irnhdgry sagrms iutstgdnhdf. Nurhdf tam ymgr, tam gssi`hgtm rmpirtmn prilht i l
₷855,55 5. A i w o u ` a hs tam sagrm hd tam gssi`hgtm‘s prilht9
g. >=5,555 k. 055,555 `. 000,000 n. 5
Uitmdthgb vithdf sagrms
]sm tam libbiwhdf l i r tam dmxt t w i qumsthids3
GLLH@HIDGNI @i. iwds 7=,555 sagrms i u t i l tam 755,555 iutstgdnhdf sagrms i l
LGD, Hd`. Gs i l ymgr-mdn, GLLH@HIDGNI aibns ;5,555 s t i ` j rhfats wahà mdgkbm
GLLH@HIDGNI t i g`quhrm gnnhthidgb sagrms l r i o LGD i d g ‒ ; rhfats l i r 7 sagrm‟
kgshs. âm s t i ` j rhfats grm mxmr`hsgkbm hoomnhgtmby. Aiwmvmr, ogdgfmomdt nims
d i t hdtmdn t i mxmr`hsm tam s t i ` j rhfats. LGD nims d i t agvm gdy itamr s t i ` j rhfats
iutstgdnhdf gshnm l r i o taism ambn ky GLLH@HIDGNI. LGD rmpirts ymgr-mdn prilht
i l ₷>,555,555 gdn nm`bgrms `gsa nhvhnmdns i l ₷>55,555. âm hdvmstomdt ags g
`grryhdf g o i u d t i l ₷7,;55,555 kmlirm gdy ymgr-mdn gncustomdt.
75. A i w o u ` a hs GLLH@HIDGNI‘s sagrm hd prilht i l gssi`hgtm l i r tam ymgr9

g. 5 k. <5,555 `. <55,555 n. 858,;55
77. A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l ymgr-mdn9

g. 7,;55,555 k. 7,155,555 `. 7,6>5,555 n. 7,1>8,;55
@uoubgthvm prmlmrmd`m sagrms

]sm tam libbiwhdf hdlirogthid l i r tam dmxt l i u r qumsthids3
G]P^M[M @i. iwds ; 5 % i l PM\M[M, Hd`.‘s irnhdgry sagrms. PM\M[M gbsi ags gd
iutstgdnhdf ùoubgthvm < % prmlmrmd`m sagrms i l ₷1,555,555. Didm i l taism
prmlmrmd`m sagrms hs ambn ky G]P^M[M. @uoubgthvm prmlmrmd`m sagrm nhvhnmdns
grm hd grrmgrs l i r 0 ymgrs. PM\M[M rmpirtmn ymgr-mdn prilht i l ₷>,555,555 gdn
nm`bgrmn d i nhvhnmdns.
7 ; . A i w o u ` a hs G]P^M[M @i.‘s sagrm hd prilht i r biss i l gssi`hgtm9

g. 65>,555 k. 155,555 `. =7;,555 n. 665,555
70. V a g t hl PM\M[M @i. nm`bgrmn nhvhnmdns tagt pgy gbb i l tam nhvhnmdns hd grrmgrs
i d prmlmrmd`m sagrms, a i w o u ` a hs tam sagrm hd prilht i r biss i l gssi`hgtm9
g. 65>,555 k. 155,555 `. =7;,555 n. 665,555
7>. V a g t hl tam prmlmrmd`m sagrms grm did-ùoubgthvm, a i w o u ` a hs tam sagrm hd

prilht i r biss i l gssi`hgtm9
g. 65>,555 k. 155,555 `. =7;,555 n. 665,555
7=. V a g t hl tam sagrms grm rmnmmogkbm prmlmrmd`m sagrms gdn PM\M[M nm`bgrmn
₷7=5,555 `gsa nhvhnmdns i d tam rmnmmogkbm prmlmrmd`m sagrms nurhdf tam
ymgr, a i w o u ` a hs tam sagrm hd prilht i r biss i l gssi`hgtm9
g. 65>,555 k. 155,555 `. =7;,555 n. 665,555
B i s s il shfdhlh`gdt hdlbumd`m
7<. I d Cgdugry 7, ;5x7, GBBM\HG^M @i. g`quhrmn 05,555 irnhdgry sagrms l i r
₷7;,555,555 wahà rmprmsmdts 05 % hdtmrmst hd BMPPMD @i.‘s dmt gssmts. Gt tam
thom i l g`quhshthid BMPPMD‘s dmt gssmts grm lghrby rmvgbumn gt ₷>5,555,555.
;;
Urhir t i rmvgbugthid, tam dmt gssmts agn g k i i j vgbum i l ₷0;,555,555. âm
nhllmrmd`m kmtwmmd tam rmvgbumn g o i u d t gdn `grryhdf g o i u d t hs gttrhkutgkbm
t i g kuhbnhdf wahà wgs `rmnhtmn t i rmvgbugthid surpbus. âm kuhbnhdf ags g
rmoghdhdf usmlub bhlm i l 75 ymgrs whta d i rmshnugb vgbum. Ht hs BMPPMD‘s pibh`y
t i nmprm`hgtm gbb tgdfhkbm nmprm`hgkbm gssmts ushdf tam strghfat-bhdm omtain.
Gt tam mdn i l ;5x7, BMPPMD rmpirtmn g prilht i l ₷>,555,555 gdn pghn `gsa
nhvhnmdns i l ₷;,>55,555. Gt Nm`mokmr 07, ;5x7, tam sagrms grm smbbhdf gt ₷>55
pmr sagrm.
I d Cuby 7, ; 5 x ; , GBBM\HG^M sibn < 5 % i l hts hdvmstomdt hd BMPPMD gt tam

prmvghbhdf ogrjmt prh`m i l ₷>15 pmr sagrm. BMPPMD rmpirtmn hdtmrho prilht i l
₷;,555,555 l i r tam shx o i d t a s mdnmn Cudm 05, ; 5 x ; . I d Nm`mokmr 07, ;5 x ; ,
BMPPMD rmpirtmn titgb prilht i l ₷>,155,555 l i r tam ymgr gdn nm`bgrmn
₷>,555,555 `gsa nhvhnmdn. âm sagrms grm quitmn gt ₷=>5 pmr sagrm gt ymgr-
mdn.
Hl tam udsibn sagrms wmrm rm`bgsshlhmn t i hdvmstomdt hd L\I@H, a i w o u ` a hs

tam titgb hdìom rmìfdhzmn i d tam hdvmstomdt hd prilht i r biss hd ; 5 x ; 9
g. ;,<>5,555 k. 7,<0;,555 `. 7,8<1,555 n. ;,7<5,555
[m`bgsshlh`gthid gncustomdt l i r itamr ìoprmamdshvm h d ` i o m

76. GOK]BG^M @i. iwds 0 5 % i l V G B J , Hd`.‘s irnhdgry sagrms. I d Cuby 7, ; 5 x ; ,
GOK]BG^M @i. sibn agbl i l hts hdvmstomdt l i r ₷7,<55,555. âm gncustmn
kgbgd`ms i l tam rmbgtmn g`ìudts gs i l Cuby 7, ; 5 x ; hoomnhgtmby kmlirm tam sgbm
grm3
Hdvmstomdt hd gssi`hgtm ₷>,155,555
@uoubgthvm sagrm hd gssi`hgtm‘s mxàgdfm nhllmrmd`ms
i d trgdsbgthid i l g lirmhfd ipmrgthid ;,555,555 @r
âm rmoghdhdf iwdmrsahp i l 7 = % (05% x 7 / ; ) nims d i t fhvm GOK]BG^M

shfdhlh`gdt hdlbumd`m ivmr V G B J . A i w o u ` a hs tam rm`bgsshlh`gthid fghd (biss)
i d Cuby 7, ; 5 x ; 9
g. 155,555 k. (155,555) `. ;,555,555 n. 7,555,555
Ugrthgb biss i l shfdhlh`gdt hdlbumd`m ‐ [m`bgsshlh`gthid i l I@H

71. @AGP^M @i. iwds > 5 % i l U ][M , Hd`.‘s irnhdgry sagrms. I d Cuby 7, ; 5 x ; ,
@AGP^M @i. sibn agbl i l hts hdvmstomdt l i r ₷>55,555. âm gncustmn kgbgd`ms i l
tam rmbgtmn g`ìudts gs i l Cuby 7, ; 5 x ; hoomnhgtmby kmlirm tam sgbm grm3
âm rmoghdhdf ; 5 % iwdmrsahp ( > 5 % x 7 / ; ) sthbb fhvms @AGP^M shfdhlh`gdt

hdlbumd`m ivmr U][M. A i w o u ` a hs tam rm`bgsshlh`gthid fghd (biss) i d Cuby 7,
;5x;9
g. 155,555 k. (155,555) `. ;,555,555 n. 7,555,555
Ugrthgb biss i l shfdhlh`gdt hdlbumd`m ‐ [m`bgsshlh`gthid i l I@H

78. @H[@]OPUM@^ @i. iwds > 5 % i l @G]^HI]P , Hd`.‘s irnhdgry sagrms. I d Cuby 7,
; 5 x ; , @H[@]OPUM@^ @i. sibn tarmm-liurtas i l hts hdvmstomdt l i r ₷7,555,555.
âm gncustmn kgbgd`ms i l tam rmbgtmn g`ìudts gs i l Cuby 7, ; 5 x ; hoomnhgtmby
kmlirm tam sgbm grm gs libbiws3
00
âm rmoghdhdf iwdmrsahp hdtmrmst i l 75% (7/> i l > 5 % ) sthbb fhvms
@H[@]OPUM@^ shfdhlh`gdt hdlbumd`m ivmr @G]^HI]P. Ogdy i l @G]^HI]P‘s
k i g r n i l nhrm`tirs grm gppihdtmn ky @H[@]OPUM@^. A i w o u ` a hs tam
rm`bgsshlh`gthid fghd (biss) i d Cuby 7, ; 5 x ; 9
g. ;,555,555 k. 7,=55,555 `. 7,555,555 n. 5
^rgdslmr i l itamr ìoprmamdshvm h d ` i o m nhrm`tby hd mquhty

; 5 . PDH^@A @i. iwds 0 5 % i l UHBLM[, Hd`.‘s irnhdgry sagrms. I d Cuby 7, ; 5 x ; ,
PDH^@A @i. sibn agbl i l hts hdvmstomdt l i r ₷>55,555. âm gncustmn kgbgd`ms i l
tam rmbgtmn g`ìudts gs i l Cuby 7, ; 5 x ; hoomnhgtmby kmlirm tam sgbm grm3
@uoubgthvm sagrm hd gssi`hgtm‘s udrmgbhzmn fghds gdn
bissms i d hdvmstomdts hd L\I@H ;,555,555 @r
âm rmoghdhdf iwdmrsahp i l 7 = % (05% x 7 / ; ) nims d i t fhvm PDH^@A

shfdhlh`gdt hdlbumd`m ivmr UHBLM[. A i w o u ` a hs tam rm`bgsshlh`gthid fghd (biss)
rmìfdhzmn hd prilht i r biss i d Cuby 7, ; 5 x ; 9
g. ;,555,555 k. 7,=55,555 `. 7,555,555 n. 5
@agdfm t i mquhty o m t a i n l r i o L \ U B ‐ ‒P^MU G@W]HPH^HID‟

I d Cgdugry 7, ;5x7, UIP ^]B G^M @i. g`quhrmn 75,555 sagrms rmprmsmdthdf g 75%
hdtmrmst hd NMOGDN, Hd`.‘s 755,555 iutstgdnhdf sagrms l i r ₷0,;55,555. Hd ;5x7,
NMOGDN rmpirtmn prilht i l ₷;5,555,555 gdn nm`bgrmn gdn pghn nhvhnmdns i l
₷>,555,555. âm hdvmstomdt wgs hdhthgbby `bgsshlhmn gs hdvmstomdt hd ambn l i r
trgnhdf smùrhthms omgsurmn gt L\UB. âm lghr vgbum i l tam sagrms i d Nm`mokmr
07, ;5x7 hs ₷0>5 pmr sagrm. Gs i l Nm`mokmr 07, ;5x7, tam hdvmstomdt hd ambn l i r
trgnhdf smùrhthms ags g `grryhdf g o i u d t i l ₷0,>55,555, mqugb t i lghr vgbum.
I d Cuby 7, ; 5 x ; , UIP ^]B G^M @i. g`quhrmn gnnhthidgb 7=,555 sagrms gt ₷;15 pmr
sagrm rmsubthdf t i gd hd`rmgsm hd iwdmrsahp hdtmrmst ivmr NMOGDN l r i o tam
prmvhius 75% t i ; = % . âm trgdsg`thid nhn d i t fhvm rhsm t i gdy fiinwhbb i r
dmfgthvm fiinwhbb. Hd ; 5 x ; , NMOGDN rmpirtmn prilht i l ₷;>,555,555, i l wahà
₷7<,555,555 wmrm mgrdmn hd tam smìdn agbl i l tam ymgr. Hd gnnhthid, NMOGDN
nm`bgrmn gdn pghn nhvhnmdns i l ₷>,555,555 i d Nm`mokmr 07, ; 5 x ; . âm NMOGDN
sagrms agvm quitmn prh`m i l ₷0<5 pmr sagrm i d Nm`mokmr 07, ; 5 x ; .
; 7 . A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt hd gssi`hgtm i d Cuby 7,

;5x;9
g. 6,555,555 k. 6,<55,555 `. <,<55,555 n. =,155,555
; ; . A i w o u ` a hs tam sagrm hd tam prilht i l tam gssi`hgtm hd ; 5 x ; 9

g. >,555,555 k. >,155,555 `. 0,;55,555 n. 0,555,555
; 0 . A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt hd gssi`hgtm i d Nm`mokmr
07, ; 5 x ; 9
g. 75,555,555 k. 77,>55,555 `. 8,155,555 n. 1,155,555
Niwdstrmgo sgbm il hdvmd tiry

]sm tam libbiwhdf hdlirogthid l i r tam dmxt t wi qumsthids3
UM[UM^]GB @i. iwds ; 5 % i l M\M[BGP^HDF, Hd`. gdn usms tam mquhty omtain
km`gusm ht ags shfdhlh`gdt hdlbumd`m. Hd ;5x7, UM[UM^]GB smbbs hdvmdtiry t i
M\M[BGP^HDF l i r ₷>55,555 whta g < 5 % f r i s s prilht i d tam trgdsg`thid. âm
hdvmdtiry rmoghds udsibn nurhdf ;5x7 gdn wgs sibn ky M\M[BGP^HDF t i mxtmrdgb
pgrthms idby hd ; 5 x ; . UM[UM^]GB‘s hdìom tgx rgtm hs 05%. M\M[BGP^HDF
>>
rmpirts prilht i l ₷>,555,555 gdn ₷>,155,555 i d Nm`mokmr 07, ;5x7 gdn ; 5 x ; ,
rmspm`thvmby.
; > . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

g. =<5,555 k. <0;,555 `. 6;1,555 n. 155,555
; = . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ; 5 x ; 9

g. 7,7;1,555 k. 7,;55,555 `. 7,50;,555 n. 8<5,555
] p s t r m g o sgbm i l hdvmdtiry
BHP^BMPP @i. iwds ; 5 % i l VM G J , Hd`. gdn usms tam mquhty omtain km`gusm ht ags
shfdhlh`gdt hdlbumd`m. Hd ;5x7, V M G J smbbs hdvmdtiry t i BHP^BMPP l i r ₷>55,555
whta g < 5 % f r i s s prilht i d tam trgdsg`thid. âm hdvmdtiry rmoghds udsibn nurhdf
;5x7 gdn wgs sibn ky BHP^BMPP t i mxtmrdgb pgrthms i dby hd ;5x;. BHP^BMPP‘s
hdìom tgx rgtm hs 05%. V M G J rmpirts prilht i l ₷>,555,555 gdn ₷>,155,555 i d
Nm`mokmr 07, ;5x7 gdn ; 5 x ; , rmspm`thvmby.
; < . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

g. 6<<,>55 k. 6=;,555 `. 61=,<55 n. 155,555
; 6 . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ; 5 x ; 9

g. 8<5,555 k. 86>,>55 `. 880,<55 n. 7,551,555
Niwdstrmgo sgbm il nmprm`hgkbm gssmt

V I I S X @i. iwds ;5% i l NHSSX, Hd`.‘s iutstgdnhdf irnhdgry sagrms. I d Cgdugry 7,
;5x7, V I I S X sibn gd mquhpomdt whta g `grryhdf g o i u d t i l ₷>55,555 gdn g
rmoghdhdf usmlub bhlm i l 75 ymgrs t i NHSSX l i r ₷>15,555. Fghd i l ₷15,555 wgs
rmìrnmn ky V I I S X . K i t a V I I S X gdn NHSSX usm tam strghfat bhdm omtain i l
nmprm`hgthid. NHSSX rmpirts prilht i l ₷>,555,555 gdn ₷>,155,555 i d Nm`mokmr
07, ;5x7 gdn ; 5 x ; , rmspm`thvmby.
; 1 . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

g. 6;5,555 k. 6;1,555 `. 61=,<55 n. 155,555
; 8 . Gssuohdf tam sgbm hs gd upstrmgo sgbm, a i w o u ` a hs tam sagrm hd tam prilht i l

gssi`hgtm hd ;5x79
g. 8<1,555 k. 6;1,555 `. 61=,<55 n. 155,555
Niwdstrmgo sgbm il did-nmprm`hgkbm gssmt
B]@HN @i. iwds ;5% i l @BMG[, Hd`.‘s iutstgdnhdf irnh dgry sagrms. I d Cgdugry 7,
;5x7, B]@HN sibn bgdn whta g `grryhdf g o i u d t i l ₷>55,555 t i @BMG[ l i r
₷>15,555. Fghd i l ₷15,555 wgs rmìrnmn ky B]@HN. @BMG[ rmpirts prilht i l
₷>,555,555 gdn ₷>,155,555 i d Nm`mokmr 07, ;5x7 gdn ; 5 x ; , rmspm`thvmby.
05. A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

g. 6;5,555 k. 61>,555 `. 6;1,555 n. 155,555
07. Gssuohdf tam sgbm hs gd upstrmgo sgbm, a i w o u ` a hs tam sagrm hd tam prilht i l
gssi`hgtm hd ;5x79
g. 6;5,555 k. 61>,555 `. 6;1,555 n. 155,555
==
Pagrm hd bissms i l gssi`hgtm
PJMU^H@GB @i. iwds ; 5 % i l tam irnhdgry sagrms i l W]MP^HIDHDF, Hd`. âm
rmìrns i l PJMU^H@GB gs i l Nm`mokmr 07, ;5x7 s a i w tam libbiwhdf hdlirogthid
kmlirm gdy dm`mssgry ymgr-mdn gncustomdts.
Hdvmstomdt hd gssi`hgtm ₷ 155,555

^rgnm g`ìudts rm`mhvgkbm ‐ W]MP^HIDHDF 7,;55,555
Hdvmstomdt hd prmlmrmd`m sagrms ‐ W]MP^HIDHDF >55,555
Gnvgd`ms t i gssi`hgtm ‐ W]MP^HIDHDF ;55,555
Bigds rm`mhvgkbm, smùrmn - W]MP^HIDHDF >15,555
W]MP^HIDHDF rmpirtmn bissms i l ₷=,<55,555, ₷;,555,555 gdn ₷>55,555 hd ;5x7,

; 5 x ; gdn ;5x0, rmspm`thvmby. Hd ;5x0, PJMU^H@GB hdùrrmn ìdstru`thvm
ikbhfgthid hd lgv ir i l W]MP^HIDHDF hd tam g o i u d t i l ₷>15,555 gdn ognm
₷0;5,555 pgyomdts i d kmagbl i l W]MP^HIDHDF. Hd ;5x>, W]MP^HIDHDF rmpirtmn
prilht i l ₷>,555,555.
0 ; . A i w o u ` a hs tam sagrm hd tam biss i l tam gssi`hgtm hd ;5x79

g. 7,7;5,555 k. 0;5,555 `. 155,555 n. ;15,555
00. A i w o u ` a hs tam sagrm hd tam biss i l tam gssi`hgtm hd ; 5 x ; 9

g. 5 k. 0;5,555 `. >55,555 n. ;15,555
0>. A i w o u ` a hs tam sagrm hd tam biss i l tam gssi`hgtm hd ;5x09

g. 5 k. >15,555 `. 0;5,555 n. 155,555
0=. A i w o u ` a hs tam sagrm hd tam prilht i l tam gssi`hgtm hd ;5x>9

g. <55,555 k. 1;5,555 `. 7,;55,555 n. ;55,555
âm gdswmrs g d n sibu thi ds t i tam ` i o p u t g t h i d g b p r i k b m o s g k i v m

(Oubthpbm ài h `m ‐ @ioputgthidgb (PM^ K ) ` g d km l i u d n hd tam
g ` ` i o p g d y h d f ^mgàmr‘s Ogdugb.
@agptmr 7 ; 3 ^ a m i r y i l G ` ` i u d t s [mvhmwmr
Pìpm g d n gppbh`gkhbhty
7. UGP ; 1 gppbhms t i wahà i l tam libbiwhdf9
g. hdvmstomdts hd gssi`hgtms ambn ky g vmdturm `gphtgb irfgdhzgthid i r outugb
ludn omgsurmn gt lghr vgbum t a r i u f a prilht i r b iss
k. g ; 5 % hdvmstomdt hd prmlmrmd`m sagrms
`. gd hdtmrmst hd g pgrtdmrsahp wahà fhvms tam hdvmstir shfdhlh`gdt hdlbumd`m
ivmr tam pgrtdmrsahp
n. g < 5 % hdvmstomdt hd irnhdgry sagrms i l gditamr mdthty
; . Gd mdthty sagbb gppby UGP ; 1

g. t i hdvmstomdts wahà fhvm tam mdthty shfdhlh`gdt hdlbumd`m ivmr tam
hdvmstmm
k. t i g`ì u d t l i r hdvmstomdts hd gssi`hgtms hd tam mdthty‘s smpgrgtm lhdgd`hgb
stgtmomdts
`. mvmd wamd shfdhlh`gdt hdlbumd`m hs bist
n. gdy i l tamsm
<<
0.. Vamd hdvmstomdts hd mquhty smùrhthms rmprmsmdt ; 5 % t i = 5 % hdtmrmst hd tam
vithdf rhfats i l tam hdvmstmm, wahà i l tam libbiwhdf stgdngrns o i s t bhjmby
wiubn km gppbhmn9
g. U L [ P 8 k. UGP 07 `. U L [ P 0 n. UGP ; 1
>. Vamd mquhty hdvmstomdts rmsubts t i cihdt ìdtrib, wahà stgdngrn sagbb km
gppbhmn9
=. Vamd mquhty hdvmstomdts rmsubts t i ìdtrib, wahà stgdngrn sagbb km gppbhmn9

<. Hd tam ìdsibhngtmn lhdgd`hgb stgtmomdts, t i wahà i l tam libbiwhdf lhdgd`hgb

hdstruomdts hs U L [ P 8 Lhdgd`hgb Hdstruomdt gppbh`gkbm9
g. hdvmstomdt hd irnhdgry sagrms rmprmsmdthdf = 7 % hdtmrmst
k. hdvmstomdt hd irnhdgry sagrms rmprmsmdthdf ; 5 % hdtmrmst
`. hdtmrmst hd g cihdt vmdturm
n. hdvmstomdt hd prmlmrmd`m sagrms rmprmsmdthdf 755% hdtmrmst
6. V a h ` a i l tam libbiwhdf stgtmomdts hs ìrrm`t9

g. G`ìrnhdf t i UGP ; 1 Hdvmstomdts hd Gssi`hgtms, g pgrtdmrsahp `gddit km gd
gssi`hgtm.
k. Fiinwhbb hd`bunmn hd tam `grryhdf g o i u d t i l gd hdvmstomdt hd gd gssi`hgtm
hs tmstmn l i r hopghromdt smpgrgtmby.
`. Idby hdvmstomdts hd irnhdgry sagrms `gd km `bgsshlhmn gs Hdvmstomdt hd
Gssi`hgtm.
n. Idby hdvmstomdts wahà fhvm tam hdvmstir vithdf rhfats `gd km `bgsshlhmn gs
Hdvmstomdt hd Gssi`hgtm.
1. Hl GK@ @irpirgthid iwds g ìdtribbhdf hdtmrmst i l = 7 % i l tam mquhty sagrms hd

QXS @i., GK@ @irpirgthid hs g
g. Ugrmdt ` i o p g d y t i QXS @i. `. Pukshnhgry ` i o p g d y t i QXS @i.
k. Gssi`hgtm ` i o p g d y t i QXS @i. n. Lmbbiw sukshnhgry t i QXS @i.
8. Ht hs gd mdthty, hd`bunhdf gd udhdìrpirgtmn mdthty suà gs g pgrtdmrsahp, ivmr

wahà tam hdvmstir ags shfdhlh`gdt hdlbumd`m gdn tagt hs dmhtamr g sukshnhgry
d i r gd hdtmrmst hd g cihdt vmdturm.
g. gssi`hgthid `. cihdt vmdturm
k. sukshnhgry n. gssi`hgtm
75. Ht hs tam piwmr t i pgrth`hpgtm hd tam lhdgd`hgb gdn ipmrgthdf pibh`y nm`hshids i l
tam hdvmstmm kut hs d i t ìdt rib i r cihdt ìd trib ivmr taism pibh`hms.
g. shfdhlh`gdt hdlbumdzg `. shfdhlh`gdt hdlbumd`m
k. ìd tr ib n. cihdt ìdt rib
77. Ht hs gd mdthty, hd`bunhdf gd udhdìrpirgtmn mdthty suà gs g pgrtdmrsahp, tagt

hs ìdtribbmn ky gditamr mdthty ( j d i w d gs tam pgrmdt).
g. sukshny k. gssi`hgtm `. cihdt vmdturm n. sukshnhgry
7 ; . Ht hs tam piwmr t i fivmrd tam lhdgd`hgb gdn ipmrgthdf pibh`hms i l gd mdthty s i gs

t i iktghd kmdmlhts l r i o hts g`thvhthms.
g. ìd t rib k. cihdt ìd tr ib `. shfdhlh`gdt hdlbumd`m n. tmbmjhdmsms
70. Ht hs g ìdtrg`tugb grrgdfmomdt wamrmky tw i i r o i r m pgrthms udnmrtgjm gd

m ` i d i o h ` g`thvhty tagt hs sukcm`t t i cihdt ìdtrib.
g. pgrtdmrs k. cihdt ìdt rib `. cihdt vmdturm n. ogrrhgfm
66
7>. Ht hs tam ìdtrg`tugbby gfrmmn sagrhdf i l ìdt rib ivmr gd m ì d i o h ` g`thvhty, gdn
mxhsts idby wamd tam strgtmfh` lhdgd`hgb gdn ipmrgthdf nm`hshids rmbgthdf t i tam
g`thvhty rmquhrm tam udgdhoius ìdsmdt i l tam pgrthms sagrhdf ìd trib
(vmdturmrs).
g. ìd t rib k. cihdt vmdturm `. cihdt ìd trib n. wmnnhdf v i w
7=. G ìdtribbhdf ` i o p g d y agvhdf sukshnhgrhms wahà g`thvhthms wmrm ìdlhdmn

prhogrhby t i tamhr ogdgfmomdt hs3
g. gd gllhbhgtm `. g ogcirhty hdtmrmst
k. sukshnhgry n. g aibnhdf ` i o p g d y
(Gngptmn)
7<. UGP ; 1 nims d i t rmquhrm tam mquhty omtain t i km gppbhmn t i wahà i l tam
libbiwhdf hdstgd`m(s)9
H. Vamd gd gssi`hgtm hs g`quhrmn gdn ambn whta g vhmw t i hts nhspisgb whtahd
twmbvm o i d t a s i l g`quhshthid. âmrm oust km mvhnmd`m tagt tam hdvmstomdt
hs g`quhrmn whta tam hdtmdthid t i nhspism i l ht gdn tagt ogdgfmomdt hs
g`thvmby smmjhdf g kuymr. âm wirns ‑hd tam dmgr luturm‘ wmrm rmpbg`mn
whta tam wirns ‑ whtahd twmbvm oid t as ‘ . Vamd suà gd gssi`hgtm hs
d i t nhspismn i l whtahd twmbvm o i d t a s ht oust km g`ìudtmn l i r ushdf
tam mquhty omtain gs l r i o tam ngtm i l g`quhshthid, mx`mpt hd
dgrriwby spm`hlhmn `hrùostgd`ms udnmr U L [ P =.
HH. Gd hdvmstir ìdthdums t i agvm shfdhlh`gdt hdlbumd`m ivmr gd gssi`hgtm:
aiwmvmr, tam gssi`hgtm hs ipmrgthdf udnmr smvmrm bidf-tmro rmstrh`thids
tagt shfdhlh`gdtby hopghr hts gkhbhty t i trgdslmr ludns t i tam hdvmstir.
HHH. Gd hdvmstir aibns 75% hdtmrmst hd gd hdvmstmm: aiwmvmr, tam hdtmrmst ambn
fhvms tam hdvmstir shfdhlh`gdt hdlbumd`m ivmr tam hdvmstmm.
H\. Gd hdvmstir prmsmdts smpgrgtm lhdgd`hgb stgtmomdt hd g`ìrngd`m whta UGP
;6.
g. Hgdn H\ k. H, HHH,H\ `. H, HH, HHH,H\ n. didm
Phfdhlh`gdt hdlbumd`m
76. G`ìrnhdf t i UGP ; 1 Hdvmstomdts hd gssi`hgtms, wahà i l tam libbiwhdf
stgtmomdts kmst nms`rhkms tam tmro 'shfdhlh`gdt hdlbumd`m'9
g. âm aibnhdf i l g shfdhlh`gdt p ripirth id i l tam sagrm `gphtgb hd gditamr
mdthty
k. âm ìdtrg`tugbby gfrmmn sagrhdf i l ìd trib ivmr gd m ` i d i o h ` mdthty
`. âm piwmr t i pgrth`hpgtm hd tam lhdgd`hgb gdn ipmrgthdf pibh`y nm`hshids i l
gd mdthty
n. âm outugb sagrhdf hd tam rhsjs gdn kmdmlhts i l g ìokhdmn mdthty
(G@@G)
71. Phfdhlh`gdt hdlbumd`m hs prmsuomn t i mxhst

g. hl gd hdvmstir aibns, nhrm`tby i r hdnhrm`tby (m.f. t a r i u f a sukshnhgrhms), ; = %
i r o i r m i l tam vithdf piwmr i l tam hdvmstmm.
k. hl gd hdvmstir aibns, nhrm`tby i r hdnhrm`tby (m.f. t a r i u f a sukshnhgrhms), = 7 %
`. hl gd hdvmstir aibns, nhrm`tby i r hdnhrm`tby (m.f. t a r i u f a sukshnhgrhms), 755%
n. hl gd hdvmstir aibns, nhrm`tby i r hdnhrm`tby (m.f. t a r i u f a sukshnhgrhms), ; 5 %
78. V a h ` a i l tam libbiwhdf o g y privhnm mvhnmd`m i l shfdhlh`gdt hdlbumd`m mvmd hl

tam pmr`mdtgfm i l iwdmrsahp hdtmrmst hs bmss tagd ; 5 % 9
11
H. [mprmsmdtgthid i d tam k ig r n i l nhrm`tirs i r mquhvgbmdt fivmrdhdf k i n y i l
tam hdvmstmm.
HH. Ugrth`hpgthid hd pibh`y-ogjhdf pri`mssms, hd`bunhdf pgrth`hpgthid hd
nm`hshids gkiut nhvhnmdns i r itamr nhstrhkuthids.
HHH. Ogtmrhgb trgdsg`thids kmtwmmd tam hdvmstir gdn tam hdvmstmm
H\. Hdtmràgdfm i l ogdgfmrhgb pmrsiddmb.
\. Urivhshid i l mssmdthgb tmàdh`gb hdlirogthid.
g. H, HH k. H, HH, HHH `. H, HH, H\ n. gdy i l tamsm
; 5 . Hd wahà i l tam libbiwhdf nims Q agvm shfdhlh`gdt hdlbumd`m9

g. Q iwds 05% i l tam vithdf sagrms i l GK@ @i., tam itamr < 5 % hs ambn ky X
gdn gbb smgts i d tam k i g r n i l nhrm`tirs grm gppihdtmn ky X.
k. Q iwds 05% i l tam prmlmrmd`m sagrms i l S @i.
`. Q iwds 7 = % i l tam vithdf sagrms i l GK@ @i., gbb itamr sagrms grm ambn hd
vmry sogbb k b i ` j s gdn tamrmlirm Q ags rmprmsmdtgthvms hd tam k i g r n i l
nhrm`tirs.
n. Q iwds 1 5 % i l X, gdn X iwds > 5 % i l S. Hd X‘s smpgrgtm lhdgd`hgb
stgtmomdts, tam hdvmstomdt hd S hs `bgsshlhmn gs ‒ambn l i r sgbm‟ hd
g`ìrngd`m whta U L [ P =.
; 7 . Hd gssmsshdf wamtamr shfdhlh`gdt hdlbumd`m mxhsts, gd hdvmstir sagbb ìdshnmr

gdy pitmdthgb vithdf rhfats ambn idby hl
g. ht hdtmdns t i mxmr`hsm tam pitmdthgb vithdf rhfats
k. tam pitmdthgb vithdf rhfats grm ùrrmdtby mxmr`hsgkbm
`. g gdn k
n. tamy grm d i t ìdshnmrmn
; ; . Vamd ìo p u thd f l i r hts sagrm hd tam gssi`hgtm‘s prilht i r biss, gd hdvmstir sagbb
usm
g. hts prmsmdt iwdmrsahp hdtmrmst
k. hts prmsmdt iwdmrsahp hdtmrmst gncustmn l i r tam mllm`t i l gdy pitmdthgb
vithdf rhfats
`. tam pitmdthgb vithdf rhfats pmr`mdtgfm
n. tam mllm`thvm hdtmrmst rgtm
; 0 . G`ìrnhdf t i UGP ; 1 , shfdhlh`gdt hdlbumd`m hs tam hdvmstir‘s pgrth`hpgthid hd tam

lhdgd`hgb gdn ipmrgthdf pibh`y nm`hshids i l tam hdvmstmm kut d i t ìd trib i l
tamsm nm`hshids. V a h ` a i l tam libbiwhdf o g y gd hdvmstir km udgkbm t i mxmr`hsm
shfdhlh`gdt hdlbumd`m9
g. pgrth`hpgthid hd pibh`y o g j h d f pri`mss
k. ogtmrhgb hdtmrìopgdy trgdsg`thids
`. ogcirhty iwdmrsahp i l tam hdvmstmm ìd`mdtrgtmn g o i d f g sogbb f r i u p i l
sagrmaibnmrs w a i ipmrgtm tam hdvmstmm whtaiut rmfgrn t i tam vhmws i l tam
hdvmstir
n. tmàdibifh`gb nmpmdnmd`y
(Gngptmn)
; > . ]dnmr UGP ;1 , tamsm rmlmr t i hdstruomdts, wahà hl mxmr`hsmn, fhvm tam mdthty
gnnhthidgb vithdf piwmr i r rmnu`m gditamr pgrty‘s vithdf piwmr ivmr tam
lhdgd`hgb gdn ipmrgthdf pibh`hms i l gditamr mdthty.
g. sagrm rhfats `. ìdvmrthkbm smùrhthms
k. sagrm ipthids n. pitmdthgb vithdf rhfats
; = . Vamd gssmsshdf tam mxhstmd`m i l shfdhlh`gdt hdlbumd`m, wahà i l tam libbiwhdf

sagbb km ìdshnmrmn ky tam hdvmstir9
g. pitmdthgb vithdf rhfats tagt grm d i t mxmr`hsgkbm hoomnhgtmby
88
k. sagrm ipthids fhvhdf tam hdvmstir tam rhfat t i puràgsm prmlmrmd`m sagrms
i l tam hdvmstmm
`. s t i ` j rhfats wahà grm mxmr`hsgkbm hoomnhgtmby kut tam mdthty‘s
ogdgfmomdt nims d i t hdtmdn t i mxmr`hsm.
n. pitmdthgb vithdf rhfats tagt whbb km rm`mhvmn hd tam libbiwhdf g`ìudthdf
pmrhin
; < . Uitmdthgb vithdf rhfats hd`bunm gbb i l tam libbiwhdf mx`mpt

g. sagrm wgrrgdts gdn sagrm ipthids `. ìdvmrthkbm prmlmrmd`m sagrms
k. rmnmmogkbm prmlmrmd`m sagrms n. ìdvmrthkbm kidns
Mquhty o m t a i n
; 6 . Hdvmstomdts g`ìudtmn l i r udnmr tam mquhty omtain grm hdhthgbby rmìfdhzmn gt
g. ` i s t
k. lghr vgbum
`. lghr vgbum pbus nhrm`t g`quhshthid ` i s t
n. ` i s t pbus i r ohdus sagrm hd p rilht i r biss i l gssi`hgtm
; 1 . V a h ` a i l tam libbiwhdf nims d i t ìrrm`tby rmbgtm t i tam gppbh`gthid i l tam

mquhty omtain9
g. tam hdvmstir rmìfdhzms hts pripirthidgtm sagrm hd tam prilht i r biss, itamr
ìoprmamdshvm hdìom, gdn nhsìdthdumn ipmrgthids i l tam gssi`hgtm
k. nhvhnmdns rm`mhvmn grm g`ìudtmn l i r gs rmnu`thid hd tam hdvmstomdt
kgbgd`m
`. sagrm nhvhnmdns grm d i t g`ìudtmn l i r
n. tam hdvmstir g`ìudts idby hts pripirthidgtm sagrm hd tam prilht i r biss i l
tam gssi`hgtm kut d i t hd itamr ìoprmamdshvm hdìom gdn nhsìdthdumn
ipmrgthids.
; 8 . ]dnmr tam mquhty omtain, wahà i l tam libbiwhdf nims d i t nm`rmgsm tam
hdvmstomdt g`ìudt9
g. sagrm hd gssi`hgtm‘s biss
k. goirthzgthid i l udnmrvgbugthid i l gssmt
`. goirthzgthid i l ivmrvgbugthid i l gssmt
n. sagrm hd nhvhnmdns nm`bgrmn ky tam gssi`hgtm
05. L i r hdvmstomdts hd gssi`hgtms, tam hdvmstir sagbb d i t

g. rmìfdhzm g sagrm hd tam gssi`hgtm‘s itamr ìoprmamdshvm hdìom
k. rmìfdhzm g sagrm hd tam gssi`hgtm‘s nhsìdthdumn ipmrgthids
`. rmìfdhzm g sagrm hd tam gssi`hgtm‘s prilht i r biss
n. rmìfdhzm g sagrm hd tam gssi`hgtm‘s rmvmdum, mxpmdsms gdn prilht kmlirm
tgx
07. Vamd ìo p u th d f l i r hts sagrm hd tam gssi`hgtm‘s prilht i r biss, tam hdvmstir
saiubn
H. nmnu`t idm ymgr nhvhnmdns i d ùoubgthvm prmlmrmd`m sagrms i l tam
gssi`hgtm ambn ky itamr pgrthms gdn `bgsshlhmn gs mquhty, wamtamr nm`bgrmn
i r dit.
HH. nmnu`t idm ymgr nhvhnmdns i d didùoubgthvm prmlmrmd`m sagrms i l tam
i r dit.
HHH. nmnu`t gbb nhvhnmdns hd grrmgrs i d ùoubgthvm prmlmrmd`m sagrms i l tam
i r dit.
H\. nmnu`t nhvhnmdns i d didùoubgthvm prmlmrmd`m sagrms i l tam gssi`hgtm
ambn ky itamr pgrthms gdn `bgsshlhmn gs mquhty idby wamd nm`bgrmn.
75
75
\. d i t nmnu`t l r i o prilht i r biss gdy nhvhnmdns i d irnhdgry sagrms kmlirm
ìo p u th d f l i r tam sagrm hd tam gssi`hgtm‘s prilht i r biss.
g. H, H\, \ k. H, H\ `. HH, HHH,\ n. HH, HHH
0 ; . âm mquhty omtain `gusms tam kgbgd`m hd tam hdvmstomdt g`ìu d t t i

gpprixhogtm3
g. irhfhdgb ` i s t i l tam hdvmstomdt
k. ogrjmt vgbum i l tam hdvmstomdt
`. irhfhdgb ` i s t i l tam hdvmstomdt ohdus gdy nhvhnmdns nm`bgrmn gdn pghn ky
tam itamr ` i o p g d y
n. irhfhdgb ` i s t i l tam hdvmstomdt pbus g pripirthidgtm sagrm i l suksmqumdt
udnhstrhkutmn mgrdhdfs i l tam hdvmstmm ` i o p g d y .
(Gngptmn)
00. A i w hs fiinwhbb grhshdf i d tam g`quhshthid i l gd gssi`hgtm nmgbt whta hd tam
lhdgd`hgb stgtmomdts9
g. Ht hs goirthzmn.
k. Ht hs hopghromdt tmstmn hdnhvhnugbby.
`. Ht hs wrhttmd i l l gfghdst prilht i r biss.
n. Fiinwhbb hs d i t rmìfdhzmn smpgrgtmby whtahd tam `grryhdf g o i u d t i l tam
hdvmstomdt.
(Gngptmn)
0>. Hl tam mx`mss i l tam g`quhshthid ` i s t i l gd hdvmstomdt g`ìudtmn l i r udnmr

mquhty omtain ivmr tam k i i j vgbum i l dmt gssmts g`quhrmn hs gttrhkutgkbm t i gd
udnmrvgbumn nmprm`hgkbm gssmt gdn gd udhnmdthlhgkbm gssmt, wahà i l tam
libbiwhdf stgtmomdts hs ìrrm`t
g. âm `grryhdf g o i u d t i l tam hdvmstomdt hs hd`rmgsmn ky tam pripirthidgtm
sagrm hd tam prilhts mgrdmn ky tam hdvmstmm gdn nm`rmgsmn ky tam
nmprm`hgthid i l tam hdtmrmst hd tam udnmrvgbugthid gdn udgllm`tmn ky tam
smpgrgtm hopghromdt i l tam udhnmdthlhgkbm gssmt
k. âm `grryhdf g o i u d t i l tam hdvmstomdt hs hd`rmgsmn ky tam nmprm`hgthid i l
tam hdtmrmst hd tam udnmrvgbugthid gdn goirthzgthid i l tam udhnmdthlhgkbm
gssmt
`. âm `grryhdf g o i u d t i l tam hdvmstomdt hs nm`rmgsmn ky tam nmprm`hgthid i l
tam hdtmrmst hd tam udnmrvgbugthid gdn nm`rmgsmn ky tam smpgrgtm
hopghromdt i d tam udhnmdthlhgkbm gssmt.
n. Hdvmstomdt hdìom hs nm`rmgsmn ky tam nmprm`hgthid i l tam hdtmrmst hd tam
udnmrvgbugthid gdn goirthzgthid i l tam udhnmdthlhgkbm gssmt
0=. âm mquhty omtain hs o i s t bhjmby d i t gppbh`gkbm t i wahà i l tam libbiwhdf9

g. iwdmrsahp hdtmrmst i l ; % , ; i u t i l 6 i l tam K I N i l tam gssi`hgtm hs
gppihdtmn ky tam hdvmstir
k. iwdmrsahp hdtmrmst i l > 5 %
`. iwdmrsahp hdtmrmst i l ; 5 % kut tam gssi`hgtm hs ipmrgthdf udnmr smvmrm
bidf-tmro rmstrh`thids tagt shfdhlh`gdtby hopghr hts gkhbhty t i trgdslmr ludns
t i tam hdvmstir
n. iwdmrsahp hdtmrmst i l ; = % g`quhrmn whta gd mx`bushvm vhmw i l suksmqumdt
nhspisgb whtahd 7 ; o i d t a s gdn g`ìudtmn l i r udnmr U L [ P =
0<. âm mquhty omtain saiubn km gppbhmn hd wahà i l tam libbiwhdf9

g. âm hdvmstomdt hs `bgsshlhmn gs ambn l i r sgbm udnmr U L [ P =
k. âm pgrmdt hs mxmoptmn l r i o prmsmdthdf ìdsibhngtmn lhdgd`hgb
stgtmomdts.
`. âm hdvmstir hs gd udbhstmn sukshnhgry waism pgrmdt gbbiws ht d i t t i gppby
mquhty omtain
777
n. âm hdvmstir prmvhiusby ambn idby 75% hdtmrmst kut suksmqumdtby g`quhrms
gnnhthidgb 75% hdtmrmst hd tam gssi`hgtm.
06. V a h ` a i l tam libbiwhdf ìoputgthids o g y pripmrby rmsubt t i tam ìrrm`t

kgbgd`m i l gd hdvmstomdt hd gssi`hgtm g`ìu d t gt ymgr-mdn9
g. Kmfhddhdf kgbgd`m i l hdvmstomdt pbus sagrm hd gssi`hgtm‘s prilht ohdus
sagrm hd nhvhnmdns nm`bgrmn ky gssi`hgtm, gdn ohdus goirthzgthid i l sagrm
hd udnmrvgbugthid i l gssi`hgtm‘s gssmt
k. Kmfhddhdf kgbgd`m i l hdvmstomdt pbus sagrm hd gssi`hgtm‘s prilht ohdus
sagrm hd nhvhnmdns nm`bgrmn ky gssi`hgtm, gdn pbus goirthzgthid i l sagrm hd
udnmrvgbugthid il gssi`hgtm‘s gssmt
`. Kmfhddhdf kgbgd`m i l hdvmstomdt pbus sagrm hd gssi`hgtm‘s prilht pbus sagrm
hd nhvhnmdns nm`bgrmn ky gssi`hgtm, gdn ohdus goirthzgthid i l sagrm hd
n. Kmfhddhdf kgbgd`m i l hdvmstomdt pbus sagrm hd gssi`hgtm‘s prilht ohdus
sagrm hd nhvhnmdns nm`bgrmn ky gssi`hgtm, ohdus goirthzgthid i l sagrm hd
udnmrvgbugthid i l gssi`hgtm‘s gssmt, gdn ohdus smpgrgtm hopghromdt biss
i d fiinwhbb hd`bunmn hd tam `grryhdf g o i u d t i l tam hdvmstomdt
01. V a h ` a i l tam libbiwhdf ìoputgthids o g y pripmrby rmsubt t i tam ìrrm`t

g o i u d t i l sagrm hd gssi`hgtm‘s prilht i r biss l i r tam pmrhin9
g. Pagrm hd prilht i l gssi`hgtm ohdus goirthzgthid i l sagrm hd tam
ivmrvgbugthid i l gssi`hgtm‘s gssmt
k. Pagrm hd prilht i l gssi`hgtm ohdus goirthzgthid i l sagrm hd tam
`. Pagrm hd prilht i l gssi`hgtm ohdus goirthzgthid i l sagrm hd tam
udnmrvgbugthid i l gssi`hgtm‘s gssmt ohdus sagrm hd nhvhnmdns nm`bgrmn ky
gssi`hgtm
n. Pagrm hd prilht i l gssi`hgtm ohdus goirthzgthid i l sagrm hd tam
udnmrvgbugthid i l gssi`hgtm‘s gssmt ohdus smpgrgtm hopghromdt biss i d
fiinwhbb hd`bunmn hd tam `grryhdf g o i u d t i l tam hdvmstomdt
08. V a h ` a i l tam libbiwhdf o g y rmprmsmdt tam dmt àgdfm hd tam hdvmstomdt hd

gssi`hgtm g`ìu d t nurhdf g pmrhin9
g. Pagrm hd prilht i l gssi`hgtm ohdus sagrm hd nhvhnmdns pbus hd`rmgsm hd tam
hdvmstomdt hd gssi`hgtm g`ìu d t
k. Pagrm hd prilht i l gssi`hgtm ohdus sagrm hd nhvhnmdns ohdus hd`rmgsm hd tam
hdvmstomdt hd gssi`hgtm g`ìu d t
`. Pagrm hd prilht i l gssi`hgtm ohdus sagrm hd nhvhnmdns
n. Pagrm hd prilht i l gssi`hgtm pbus sagrm hd nhvhnmdns
>5. Nhvhnmdns rm`mhvmn l r i o gd hdvmstomdt hd gd gssi`hgtm,

g. hl hd tam l i r o i l `gsa nhvhnmdns, hs `rmnhtmn t i hdvmstomdt hdìom
k. hl hd tam l i r o i l sagrm nhvhnmdns, hs nmkhtmn t i hdvmstomdt hdìom
`. hl hd tam l i r o i l `gsa nhvhnmdns, hs `rmnhtmn t i hdvmstomdt g`ìu d t idby hl
tam `gsa nhvhnmdns grm nm`bgrmn l r i o prm-g`quhshthid rmtghdmn mgrdhdfs.
n. hl hd tam l i r o i l sagrm nhvhnmdns, hs rmìrnmn t a r i u f a o m o i mdtry idby
>7. âm mx`mss i l puràgsm ` i s t i l gd hdvmstomdt hd gssi`hgtm ivmr tam lghr vgbum
i l tam hdtmrmst g`quhrmn rmprmsmdts
g. fiinwhbb tagt saiubn d i t km goirthzmn kut tmstmn l i r hopghromdt gt bmgst
gddugbby
k. dmfgthvm fiinwhbb tagt saiubn km rmìfdhzmn hd tam hdvmstir‘s prilht i r biss
hd tam ymgr i l g`quhshthid.
`. dmfgthvm fiinwhbb tagt saiubn km nmlmrrmn gdn goirthzmn
n. fiinwhbb tagt hs d i t rmquhrmn t i km g`ìudtmn l i r smpgrgtmby
;7;
>;. âm mx`mss i l tam lghr vgbum i l tam hdtmrmst g`quhrmn ivmr tam puràgsm ` i s t i l
gd hdvmstomdt hd gssi`hgtm rmprmsmdts
g. fiinwhbb tagt saiubn d i t km goirthzmn kut tmstmn l i r hopghromdt gt bmgst
gddugbby
k. dmfgthvm fiinwhbb tagt saiubn km rmìfdhzmn hd tam hdvmstir‘s prilht i r biss
hd tam ymgr i l g`quhshthid.
`. dmfgthvm fiinwhbb tagt saiubn km nmlmrrmn gdn goirthzmn
n. fiinwhbb tagt hs d i t rmquhrmn t i km g`ìudtmn l i r smpgrgtmby
>0. Mquhty omtain sagbb `mgsm t i km gppbhmn idby wamd tam hdvmstir bisms
shfdhlh`gdt hdlbumd`m ivmr tam gssi`hgtm. V a h ` a i l tam libbiwhdf hs d i t trum9
g. âm biss i l shfdhlh`gdt hdlbumd`m `gd i ` ` u r whta i r whtaiut g àgdfm hd tam
pmr`mdtgfm i l iwdmrsahp.
k. Gd mdthty bisms shfdhlh`gdt hdlbumd`m ivmr gd hdvmstmm wamd ht bisms tam
piwmr t i pgrth`hpgtm hd tam lhdgd`hgb gdn ipmrgthdf pibh`y nm`hshids i l tagt
hdvmstmm.
`. âmrm hs g prmsuopthid i l biss i l shfdhlh`gdt hdlbumd`m hl tam iwdmrsahp
hdtmrmst lgbbs kmbiw ;5%.
n. âmrm hs g prmsuopthid i l biss i l shfdhlh`gdt hdlbumd`m wamd tam gssi`hgtm
hs ipmrgthdf udnmr smvmrm bidf-tmro rmstrh`thids tagt shfdhlh`gdtby hopghr
hts gkhbhty t i trgdslmr ludns t i tam hdvmstir.
>>. Phfdhlh`gdt hdlbumd`m o g y km bist hd gdy i l tam libbiwhdf, mx`mpt

g. Vamd gd gssi`hgtm kmìoms sukcm`t t i tam ìd t rib i l g fivmrdomdt, ìu rt,
gnohdhstrgtir i r rmfubgtir.
k. âm hdvmstir hs prm`bunmn, gs g rmsubt i l g ìdtrg`tugb gfrmmomdt, l r i o
pgrth`hpgthdf hd tam lhdgd`hgb gdn ipmrgthdf pibh`y nm`hshids i l tam
hdvmstmm.
`. âm hdvmstir smbbs agbl i l hts 05% hdtmrmst hd gd gssi`hgtm
n. âm hdvmstir smbbs agbl i l hts ;5% hdtmrmst hd gd g ssi`hgtm kut rmtghds tam
vithdf rhfats i d tam hdvmstomdt sibn t a r i u f a prixy gfrmmomdt
>=. Phfdhlh`gdt hdlbumd`m o g y km bist hd gdy i l tam libbiwhdf, mx`mpt

g. âm hdvmstir bisms hts rhfat t i gppihdt ki g r n i l nhrm`tirs hd tam gssi`hgtm
k. âm hdvmstir puràgsms gnnhthidgb 07% hdtmrmst hd tam gssi`hgtm
`. âm gssi`hgtm hs ipmrgthdf udnmr smvmrm bidf-tmro rmstrh`thids tagt
shfdhlh`gdtby hopghr hts gkhbhty t i trgdslmr ludns t i tam hdvmstir.
n. âm hdvmstir rmtghds hts ;5% hdtmrmst hd tam gssi`h gtm kut frgdts hts vithdf
rhfats t i gd udrmbgtmn pgrty.
><. I d tam biss i l shfdhlh`gdt hdlbumd`m, tam hdvmstir sagbb n i gdy i l tam libbiwhdf,
mx`mpt
g. omgsurm gt lghr vgbum gdy hdvmstomdt rmtghdmn hd tam l i r o m r gssi`hgtm.
k. rmìfdhzm fghd i r biss l i r tam nhllmrmd`m kmtwmmd tam dmt nhspisgb
pri`mmns rm`mhvmn gdn tam `grryhdf g o i u d t i l tam hdvmstomdt sibn
`. rmìfdhzm fghd i r biss l i r tam nhllmrmd`m kmtwmmd tam lghr vgbum i l tam
hdtmrmst rmtghdmn gdn tam `grryhdf g o i u d t i l tam prmvhius hdtmrmst ambn
n. g`ìu d t l i r tam nhsìdthdugd`m i l mquhty omtain rmtrispm`thvmby.
>6. Hl gd hdvmstir bisms shfdhlh`gdt hdlbumd`m ivmr gd gssi`hgtm,

g. gbb ùoubgthvm fghd i r biss prmvhiusby rmìfdhzmn hd itamr ìoprmamdshvm
hdìom hs rm`bgsshlhmn t i prilht i r biss.
k. gdy ùoubgthvm fghd i r biss prmvhiusby rmìfdhzmn hd itamr ìoprmamdshvm
hdìom hs rm`bgsshlhmn nhrm`tby hd mquhty i r t i prilht i r biss, sukcm`t t i tam
rmquhrmomdts i l UGP 7.
70
70
`. d i gncustomdt t i tam hdvmstomdt g`ìu d t hs dm`mssgry
n. tam hdvmstomdt saiubn km rm`bgsshlhmn gdn gdy fghd i r biss i d
rm`bgsshlh`gthid hs rmìfdhzmn hd mquhty.
>1. Hl gd hdvmstir‘s iwdmrsahp hdtmrmst hd gd gssi`hgtm hs rmnu`mn kut shfdhlh`gdt

hdlbumd`m hs d i t bist,
g. tam hdvmstir saiubn `mgsm gppbyhdf tam mquhty omtain gdn usm U L [ P 8 hl
iwdmrsahp hdtmrmst hs rmnu`mn kmbiw ; 5 % i r U L [ P 0 gdn UGP ; 6 hl
iwdmrsahp hdtmrmst hs hd`rmgsmn gkivm =5%.
k. tam hdvmstir sagbb rm`bgsshly t i prilht i r biss i r nhrm`tby hd mquhty idby g
pripirthidgtm g o i u d t i l tam fghd i r biss prmvhiusby rmìfdhzmn hd itamr
ìoprmamdshvm hdìom.
`. tam hdvmstir ìdthdums t i usm tam mquhty omtain gdn shd`m shfdhlh`gdt
hdlbumd`m hs d i t bist, d i gncustomdt hs dmmnmn
n. n i ditahdf
>8. Hl tamrm hs gdy mx`mss i l tam hdvmstir‘s sagrm i l tam dmt lghr vgbum i l tam
gssi`hgtm‘s hnmdthlhgkbm gssmts gdn ìdthdfmdt bhgkhbhthms ivmr tam ` i s t i l tam
hdvmstomdt, tagt hs, dmfgthvm fiinwhbb, a i w saiubn tagt mx`mss km trmgtmn9
g. Ht saiubn km hd`bunmn hd tam `grryhdf g o i u d t i l tam hdvmstomdt.
k. Ht saiubn km wrhttmd i l l gfghdst rmtghdmn mgrdhdfs.
`. Ht saiubn km hd`bunmn gs hdìom hd tam nmtmrohdgthid i l tam hdvmstir‘s
sagrm i l tam gssi`hgtm‘s prilht i r biss l i r tam pmrhin.
n. Ht saiubn km nhs`bismn smpgrgtmby gs pgrt i l tam hdvmstir‘s mquhty.
(Gngptmn)
=5. âm hdvmstir‘s hdtmrmst i d tam udnmrvgbugthid i l nmprm`hgkbm gssmts i l tam

gssi`hgtm hs
g. goirthzmn ushdf tam mllm`thvm rgtm gdn nmnu`tmn t i hdvmstomdt hdìom
rmìfdhzmn l i r tam pmrhin
k. nmprm`hgtmn gdn nmnu`tmn l r i o tam `grryhdf g o i u d t i l tam hdvmstomdt
`. goirthzmn ushdf tam mllm`thvm rgtm gdn gnnmn t i tam `grryhdf g o i u d t i l tam
hdvmstomdt gdn nmnu`tmn t i hdvmstomdt hdìom
n. nmprm`hgtmn gdn nmnu`tmn l r i o tam `grryhdf g o i u d t i l tam hdvmstomdt
gdn hdvmstomdt hdìom rmìfdhzmn l i r tam pmrhin
=7. Vamd tam mquhty omtain hs usmn t i g`ì u d t l i r tam hdvmstomdt hd gd gssi`hgtm,
tam rmìrnhdf i l tam rm`mhpt i l g `gsa nhstrhkuthid l r i o tam hdvmstmm whbb rmsubt
hd
g. âm rmìfdhthid i l hdvmstomdt hdìom.
k. G rmnu`thid hd tam hdvmstomdt kgbgd`m.
`. Gd Hd`rmgsm hd g bhgkhbhty g`ìudt.
n. Gd hd`rmgsm hd spm`hgb mquhty g`ìudt.
= ; . P t i ` j nhvhnmdns i d ` i o o i d s t i ` j saiubn km rmìrnmn gt tamhr lghr ogrjmt

vgbum ky tam hdvmstir wamd tam rmbgtmn hdvmstomdt hs g`ìudtmn l i r udnmr
wahà i l tam libbiwhdf omtains9
@ist Mquhty
g. Xms Xms
k. Xms Di
`. D i Xms
n. D i Di
(GH@UG)
=0. V a h ` a i l tam libbiwhdf stgtmomdts hs hd g`ìrngd`m whta tam privhshids i l UGP

;19
7>7>
H. âm hdìom i r biss i d tam hdvmstomdt hd gssi`hgtm hs ìoputmn i d tam dmt
hdìom gltmr tgx i l tam gssi`hgtm.
HH. âm hdìom i r biss i d tam hdvmstomdt hd gssi`hgtm hs prmsmdtmn hd tam
stgtmomdt i l prilht i r biss gdn itamr ìoprmamdshvm hdìom gltmr tam bhdm
htmo ‒Hdìom ^gx Mxpmdsm‟ kut kmlirm nhsìdthdumn ipmrgthids.
g. H k. HH `. Hgdn HH n. Dmhtamr Hd i r HH
=>. I d Cgdugry 7, ;5x 7, Gncg`mdt Hd`. puràgsmn 7 5 % i l Cuxtgpishthid @i.‘s

` i o o i d s t i ` j . Gncg`mdt puràgsmn gnnhthidgb sagrms krhdfhdf hts iwdmrsahp
up t i > 5 % i l Cuxtgpishthid‘s ` i o o i d s t i ` j iutstgdnhdf i d Gufust 7, ; 5 x 7 .
Nurhdf I ` t i k m r ;5x7, Cuxtgpishthid nm`bgrmn gdn pghn g `gsa nhvhnmdn i d gbb
i l hts iutstgdnhdf ` i o o i d s t i ` j . ]dnmr UGP ; 1 , a i w o u ` a hdìom l r i o tam
Cuxtgpishthid hdvmstomdt saiubn Gncg`mdt‘s ;5x7 hdìom stgtmomdt rmpirt9
g. 7 5 % i l Cuxtgpishthid‘s hdìom l i r Cgdugry 7 t i Cuby 07, ; 5 x 7 , pbus > 5 % i l
Cuxtgpishthid‘s hdìom l i r Gufust 7 t i Nm`mokmr 07, ; 5 x 7.
k. > 5 % i l Cuxtgpishthid‘s hdìom l i r Gufust 7 t i Nm`mokmr 07, ; 5 x 7 idby.
`. > 5 % il Cuxtgpishthid‘s ;5x7 hdìom.
n. G o i u d t mqugb t i nhvhnmdns rm`mhvmn l r i o Cuxtgpishthid.
(GH@UG)
==. V a h ` a i l tam libbiwhdf stgtmomdts grm hd g`ìrngd`m whta UGP ;1 9

H. Vamd tam gssi`hgtm ags ùoubgthvm prmlmrmd`m sagrms, tam hdvmstir
ìoputms hts sagrm hd tam prilht i r biss i l tam hdvmstmm gltmr nmnu`thdf tam
prmlmrrmn nhvhnmdns, idby wamd suà nhvhnmdns grm nm`bgrmn.
HH. Vamd tam gssi`hgtm ags did-ùoubgthvm prmlmrmd`m sagrms, tam hdvmstir
ìoputms hts sagrm hd tam prilht i r biss i l tam hdvmstmm gltmr nmnu`thdf tam
prmlmrrmn nhvhnmdns, wamtamr i r d i t suà nhvhnmdns grm nm`bgrmn
g. trum, trum k. trum, lgbsm `. lgbsm, trum n. lgbsm, lgbsm
=<. Kmbb iwds 75% i l tam ` i o o i d s t i ` j i l V g r @i. t a r i u f a i u t tam ymgr. V g r @i.

ags d i prmlmrrmn s t i ` j iutstgdnhdf. Kmbbg‘s s t i ` j fhvms aho tam rhfat t i
g. km pghn 7 5 % i l tam lhro‘s prilhts hd `gsa mgà ymgr
k. rm`mhvm nhvhnmdns mqugb t i 75% i l tam pgr vgbum mgà ymgr
`. rm`mhvm nhvhnmdns mqugb t i 75% i l tam titgb nhvhnmdns pghn ky tam
` ir p i r gth i d l i r tam ymgr t i ` i o o i d sti`jaibnmrs
n. jmmp tam ` ir p i rg t h id l r i o hssuhdf gdy gnnhthidgb s t i ` j udbmss am hs whbbhdf
t i kuy 75% i l tam dmwby hssumn sagrms
(GH@UG)
=6. Gncustomdts t i tam `grryhdf g o i u d t i l tam hdvmstomdt hd gssi`hgtm o g y km

dm`mssgry l i r àgdfms hd tam hdvmstir‘s pripirthidgtm hdtmrmst hd tam hdvmstmm
grhshdf l r i o àgdfms hd tam hdvmstmm‘s mquhty tagt agvm d i t kmmd rmìfdhzmn hd
tam hdvmstmm‘s prilht i r biss. V a h ` a i l tam libbiwhdf o g y d i t dm`msshtgtm gd
gncustomdt t i tam hdvmstomdt hd gssi`hgtm g`ìudt9
g. @agdfms hd rmvgbugthid surpbus i l gssi`hgtm
k. @agdfms hd vgbugthid i l tam gssi`hgtm‘s L\I@H smùrhthms
`. @agdfms hd tam g`tugrhgb fghds gdn bissms i l tam gssi`hgtm d i t goirthzmn
t a r i u f a tam ` i r r h n i r gpprigà
n. @agdfms hd tam Gbbiwgd`m l i r niuktlub g`ìudts i l tam gssi`hgtm
=1. V a h ` a i l tam libbiwhdf hs ìrrm`t hd rmbgthid t i g`ìudthdf l i r hdvmstomdts hd

gssi`hgtms9
H. âmirmth`gbby, tam titgb ogrjmt vgbum i l sagrms ambn gs hdvmstomdt hd
gssi`hgtm wahà agvm kmmd sukcm`tmn t i g sagrm nhvhnmdn saiubn km tam
sgom gs ht wgs kmlirm tam nhvhnmdn.
7=7=
HH. Pagrm nhvhnmdns rm`mhvmn i d gd hdvmstomdt hd gssi`hgtm hs g`ìudtmn l i r gs
nmnu`thid l r i o tam hdvmstomdt g`ìudt.
HHH. Pagrm nhvhnmdns rm`mhvmn i d gd hdvmstomdt hd gssi`hgtm hs fmdmrgbby d i t
g`ìudtmn l i r .
g. H k. HH `. Hgdn HHH n. H, HHgdn HHH
=8. V a h ` a i l tam libbiwhdf stgtmomdts ìrrm`tby rmlmrs t i tam privhshids i l UGP ; 1

Hdvmstomdts hd Gssi`hgtms9
H. Hl gd hdvmstir g`quhrms gnnhthidgb sagrms sullh`hmdt t i fhvm aho shfdhlh`gdt
hdlbumd`m, g rmtrispm`thvm gncustomdt saiubn km ognm i d tam lhdgd`hgb
stgtmomdts t i rmìfdhzm sagrm hd prilhts gdn bissms i l tam hdvmstmm d i t
prmvhiusby rmìfdhzmn.
HH. D i gncustomdt t i tam hdvmstomdt g`ìu d t hs ognm wamd àgdfhdf l r i o tam
lghr vgbum omtain t i tam mquhty omtain.
g. H k. HH `. Hgdn HH n. Dmhtamr Hd i r HH
<5. Gd hdvmstir hd mquhty smùrhthms rm`mhvmn `gsa nhvhnmdns hd mx`mss i l tam

hdvmstir‘s sagrm i l hdvmstmm‘s mgrdhdfs suksmqumdt t i tam ngtm i l tam
hdvmstomdt. A i w whbb tam hdvmstir‘s hdvmstomdt g`ì u d t km gllm`tmn ky taism
nhvhnmdns l i r mgà i l tam libbiwhdf hdvmstomdts9
L\I@H smùrhthms Mquhty o m tai n hdvmstomdt
g. D i mllm`t D i mllm`t
k. Nm`rmgsm D i mllm`t
`. D i mllm`t Nm`rmgsm
n. Nm`rmgsm Nm`rmgsm
(GH@UG)
<7. âm hdvmstomdt hd gssi`hgtm hs rmnu`mn t i zmri wamd

g. tam hdvmstomdt hd gssi`hgtm hs pgrtby rm`bgsshlhmn t i L\UB
k. tam sagrm hd tam bissms i l tam gssi`hgtm mx`mmns tam sagrm hd tam prilhts
`. gt d i hdstgd`m saiubn tam hdvmstomdt km rmnu`mn t i zmri udbmss tam
hdvmstomdt hs nmrmìfdhzmn t a r i u f a sgbm i r itamr l i r o s i l nhspisgb
n. tam sagrm hd tam bissms i l tam gssi`hgtm mx`mmns tam hdvmstir‘s hdtmrmst hd
tam gssi`hgtm
< ; . @idshnmr tam libbiwhdf stgtmomdts.

H. Hd gppbyhdf Mquhty Omtain i l g`ìudthdf l i r hdvmstomdts hd gssi`hgtms,
nhvhnmdns rm`mhvmn l r i o tam hdvmstmm grm ìdshnmrmn g rmturd i l `gphtgb
gdn saiubn km `rmnhtmn t i sti`jaibnmrs‘ mquhty i l tam hdvmstir.
HH. G sukshnhgry hs gd gllhbhgtm tagt hs d i t ìdtribbmn ky gd mdtmrprhsm nhrm`tby,
i r hdnhrm`tby, t a r i u f a idm i r o i r m hdtmromnhgrhms.
Ptgtm wamtamr tam lirmfihdf stgtmomdts grm ìrrm`t.

g. Idby Hhs ìrrm`t `. Idby HHhs ìrrm`t
k. Hgdn HHgrm ìrrm`t n. Dmhtamr Hd i r HHhs ìrrm`t
([U@UG)
<0. âm libbiwhdf stgtmomdts rmbgtm t i mquhty omtain. @aiism tam hdìrrm`t
stgtmomdt.
g. Hd g`ìudthdf l i r hdvmstomdts hd ` i o o i d s t i ` j udnmr tam mquhty omtain,
sgbms i l s t i ` j i l gd hdvmstmm ky gd hdvmstir, saiubn km g`ìudtmn l i r gs
fghds i r bissms mqugb t i tam nhllmrmd`m gt tam thom i l sgbms kmtwmmd smbbhdf
prh`m gdn `grryhdf g o i u d t i l tam s t i ` j sibn.
k. âm fmdmrgb rubm hs tagt gd hdvmstir iwdhdf ; 5 % i r o i r m i l tam vithdf
s t i ` j i l gd hdvmstmm hs prmsuomn t i agvm tam gkhbhty t i mxmr`hsm shfdhlh`gdt
hdtmrmst ivmr tam hdvmstmm.
7<7<
`.]dnmr tam mquhty omtain i l g`ìudthdf, tam hdvmstomdts hd ` i o o i d s t i ` j
saiubn km saiwd gs g shdfbm g oi u d t , gdn tam hdvmstir‘s sagrm i l mgrdhdfs
i r bissms l r i o hts hdvmstomdt saiubn irnhdgrhby km saiwd hd hts hdìom
stgtmomdt gs g shdfbm g o i u d t hd`bunhdf tam rmsubts i l nhsìdthdumn
ipmrgthids.
n. âm mquhty omtain i l rmìrnhdf smùrhty trgdsg`thids gssuoms g `bism
m ` i d i o h ` rmbgthidsahp kmtwmmd tam hdvmstir gdn tam hdvmstmm. Ht hs usmn,
wamd hdlbumdthgb hdtmrmst mxhsts.
([U@UG)
<>. V r g t a @i. usms tam mquhty omtain t i g`ìu d t l i r hts Cgdugry 7, ;550 puràgsm
i l Gdfmr Hd`.‘s ` i o o i d s t i ` j . I d Cgdugry 7, ; 5 5 0 , tam lghr vgbums i l Gdfmr‘s
L H L I hdvmdtiry gdn bgdn mx`mmnmn tamhr `grryhdf goiu dts. A i w n i tamsm
mx`mssms i l lghr vgbums ivmr `grryhdf go i u d ts gllm`t Vrgta‘s rmpirtmn mquhty
hd Gdfmr‘s ; 5 5 0 mgrdhdfs9
Hdvmdtiry mx`mss Bgdn mx`mss
g. Nm`rmgsm Nm`rmgsm
k. Nm`rmgsm D i mllm`t
`. Hd`rmgsm Hd`rmgsm
n. Hd`rmgsm D i mllm`t
(GH@UG)
<=. I d Ogy 7, ;5x7, ]pkmgt @iopgdy g`quhrmn 05% i l tam vithdf s t i ` j i l [mffgm
@irp. Hd ;5x7, [mffgm agn dmt mgrdhdfs i l ₷755,555 gdn pghn nhvhnmdns i l
₷75,555. ]pkmgt ohstgjmdby omgsurmn tamsm trgdsg`thids ushdf tam ` i s t
hdstmgn i l tam mquhty omtain i l g`ìudthdf. V a g t mllm`t wiubn tahs agvm i d
w i r jh d f `gphtgb, nhvhnmdn hdìom, gdn dmt mgrdhdfs, rmspm`thvmby9
g. ivmrstgtm, ivmrstgtm, ivmrstgtm
k. d i mllm`t, udnmrstgtm, udnmrstgtm
`. d i mllm`t, ivmrstgtm, udnmrstgtm
n. udnmrstgtm, udnmrstgtm, udnmrstgtm
([U@UG)
<<. Pmbm`t tam hdìrrm`t stgtmomdt.

g. âm ` i s t omtain i l g`ìudthdf l i r gd hdvmstomdt hd g sukshnhgry
rmìfdhzms tam bmfgb lg`t tagt tam pgrmdt gdn sukshnhgry grm idm m ` i d i o h `
udht.
k. âm dmt ùoubgthvm udrmgbhzmn fghds gdn bissms i d hdvmstomdts hd mquhty
smùrhthms `bgsshlhmn gs L\I@H gdn grm g`ìudtmn l i r udnmr tam ` i s t omtain
grm usugbby omgsurmn ky tam nhllmrmd`m kmtwmmd ` i s t gdn ùrrmdt smbbhdf
prh`m.
`. ]dnmr tam mquhty omtain i l g`ìudthdf l i r bidf-tmro hdvmstomdts hd
mquhty smùrhthms, tam hdvmstir's hdvmstomdt g`ìu d t hs nm`rmgsmn ky gbb
`gsa nhvhnmdns rm`mhvmn l r i o tam hdvmstmm.
n. âm mquhty omtain i l g`ìudthdf l i r bidf-tmro hdvmstomdts hd mquhty
smùrhthms hs kgsmn i d tam prmsuopthid tagt tam hdvmstir iwds g sullh`hmdt
duokmr i l tam iutstgdnhdf vithdf sagrms i l gditamr ` i o p g d y t i mxmr`hsm
shfdhlh`gdt hdlbumd`m ivmr tam ipmrgthdf gdn lhdgd`hgb pibh`hms i l tam itamr
ìopgdy.
<6. V a h ` a i l tam libbiwhdf stgtmomdt hs tam ìrrm`t stgtmomdt9

g. Gt tam g`quhshthid ngtm i l g bidf-tmro hdvmstomdt, tam mdtry wiubn km tam
sgom wamtamr tam hdvmstir usms U L [ P 8 i r tam mquhty omtain udnmr UGP
;1.
k. ]dnmr UGP ;6 , gd hdvmstomdt hd g sukshnhgry hs saiwd gs gd gssmt, wahbm
udnmr tam mquhty omtain, ht hs saiwd gs pgrt i l mquhty.
76
76
`. Bidf-tmro hdvmstomdts grm `bgsshlhmn gs bidf-tmro idby km`gusm tamy grm
d i t rmgnhby ogrjmtgkbm.
n. Bidf-tmro hdvmstomdts hd mquhty smùrhthms grm wrhttmd niwd idby wamd
tamrm ags kmmd g ogtmrhgb gdn gppgrmdtby pmrogdmdt nm`bhdm hd tam ogrjmt
vgbum i l tam hdvmstomdt kmbiw hts ìs t .
m. Hopghromdt bissms i d hdvmstomdts hd gssi`hgtms grm d i t g`ìudtmn l i r
udnmr UGP ;1 .
<1. âm libbiwhdf stgtmomdts rmbgtm t i tam g`ìudthdf l i r hdvmstomdts hd mquhty

hdstruomdts.
H. Vamdmvmr gd hdvmstomdt hd ogrjmtgkbm mquhty smùrhthms nims d i t qugbhly
l i r g`ìudthdf ushdf tam mquhty omtain, tam hdvmstir hs rmquhrmn t i
rmìfdhzm gs nhvhnmdn hdìom `gsa nhvhnmdns rm`mhvmn l r i o tam hdvmstmm.
HH. âm ` i s t omgsurmomdt l i r mquhty hdvmstomdts hs pmrohttmn hd smpgrgtm
lhdgd`hgb stgtmomdts.
HHH. Gd hdvmstir o g y sthbb km gkbm t i mxmr`hsm shfdhlh`gdt hdlbumd`m ivmr gd
hdvmstmm, mvmd hl tam hdvmstomdt hs bmss tagd ; 5 % i l tam vithdf s t i ` j i l tam
hdvmstmm.
H\. D i gncustomdt t i tam hdvmstomdt g`ìud t hs og nm wamd àgdfhdf l r i o tam
mquhty t i tam lghr vgbum omgsurmomdt, i r vh`m vmrsg.
g. H, HH k. H, HH, HHH `. H, HHH n. H, HH, H\
<8. Hd hts lhdgd`hgb stgtmomdts, Ousgdf, Hd`. usms tam ` i s t omgsurmomdt i l

g`ìudthdf l i r hts 7 = % iwdmrsahp i l Jgbhdfg @illmm @i. Gt Nm`mokmr 07, ;5x7,
Ousgdf ags g rm`mhvgkbm l r i o Jgbhdfg @illmm. A i w saiubn tam rm`mhvgkbm km
rmpirtmn hd Ousgdf‘s Nm`mokmr 07, ; 5 x 7 stgtmomdt i l lhdgd`hgb pishthid9
g. âm titgb rm`mhvgkbm saiubn km rmpirtmn smpgrgtmby.
k. âm titgb rm`mhvgkbm saiubn km hd`bunmn gs pgrt i l tam hdvmstomdt hd
Jgbhdfg @illmm, whtaiut smpgrgtm nhs`bisurm.
`. 1 = % i l tam rm`mhvgkbm saiubn km rmpirtmn smpgrgtmby, whta tam kgbgd`m
illsmt gfghdst Jgbhdfg @illmm‘s pgygkbm t i Ousgdf.
n. âm titgb rm`mhvgkbm saiubn km illsmt gfghdst Jgbhdfg @illmm‘s pgygkbm t i
Ousgdf, whtaiut smpgrgtm nhs`bisurm.
(GH@UG)
65. Vamd tam mquhty omtain hs usmn t i g`ìu d t l i r hdvmstomdts hd ` i o o i d s t i ` j ,

wahà i l tam libbiwhdf gllm`ts tam hdvmstir‘s rmpirtmn hdvmstomdt hdìom9
Mquhpomdt g o i r t h z g t h i d rmbgtmn t i puràgsm @gsa nhvhnmdns l r i o hdvmstmm
g. Xms Xms
k. Di Xms
`. Di Di
n. Xms Di
(GH@UG)
67. Fiifbm @i. rm`mhvmn g `gsa nhvhnmdn l r i o g ` i o o i d s t i ` j hdvmstomdt. Paiubn

Fiifbm rmpirt gd hd`rmgsm hd tam hdvmstomdt g`ìu d t hl ht ags `bgsshlhmn tam
s t i ` j gs L\I@H i r usms tam mquhty omtain i l g`ìudthdf9
L\I@H Mquhty
g. Di Di
k. Xms Xms
`. Xms Di
n. Di Xms
(GH@UG)
71
71
6;. Kbhss @i. usms tam mquhty omtain t i g`ìu d t l i r hts hdvmstomdt hd Dhrvgdg, Hd`.
` i o o i d s t i ` j . A i w saiubn Kbhss rmìrn g ; % s t i ` j nh vhnmdn rm`mhvmn l r i o
Dhrvgdg9
g. Gs nhvhnmdn rmvmdum gt Dhrvgdg's `grryhdf vgbum i l tam s t i ` j .
k. Gs nhvhnmdn rmvmdum gt tam ogrjmt vgbum i l tam s t i ` j .
`. Gs g rmnu`thid hd tam titgb ` i s t i l Dhrvgdg s t i ` j iwdmn.
n. Gs g o m o i r g d n u o mdtry rmnu`hdf tam udht ` i s t i l gbb Dhrvgdg s t i ` j
iwdmn.
(GH@UG)
60. V a h ` a i l tam libbiwhdf hdvmstomdts hd gd gssi`hgtm hs d i t whtahd tam sìpm i l

UGP ;1 Hdvmstomdts hd gssi`hgtms9
g. Gd gssi`hgtm ambn ky g sukshnhgry gdn omgsurmn gt ` i s t
k. Gd gssi`hgtm ambn ky g vmdturm `gphtgb irfgdhzgthid gdn omgsurmn gt ` i s t
`. Gd gssi`hgtm ambn ky g vmdturm `gphtgb irfgdhzgthid gdn omgsurmn gt lghr
vgbum whta àgdfms hd lghr vgbum rmìfdhzmn hd prilht i r biss
n. Gd gssi`hgtm ambn ky g sukshnhgry gdn omgsurmn gt lghr vgbum whta àgdfms
hd lghr vgbum rmìfdhzmn hd prilht i r biss
(G@@G)
6>. Lrmtkigrn @iopgdy mquhty g`ìudts l i r hts > 5 % hdtmrmst hd Lhdfmrkigrn

@iopgdy. Lhdfmrkigrn's lhdgd`hgb stgtmomdts hd`bunm tam libbiwhdf3
[mvmdum ₷ <55,555
@ist i l sgbms (;=5,555)
0=5,555
Ipmrgthdf mxpmdsms (;1=,555)
<=,555
^gx ( ;5,555)
₷ >=,555
Grm tam libbiwhdf stgtmomdts trum i r lgbsm, g`ìrnhdf t i UGP ;1 Hdvmstomdts hd

gssi`hgtms9
7) Lrmtkigrn's ìdsibhngtmn rmvmdum saiubn hd`bunm ₷;>5,555 hd rmspm`t i l
Lhdfmrkigrn.
;);) Lrmtkigrn's ìdsibhngtmn prilht kmlirm tgx saiubn hd`bunm ₷;<,555 hd rmspm`t
i l Lhdfmrkigrn.
Ptgtmomdt (7) Ptgtmomdt ( ; )
g. Lgbsm Lgbsm
k. Lgbsm ^rum
`. ^rum Lgbsm
n. ^rum ^rum
(G@@G)
6=. Gd hdvmstir oust gppby tam rmquhrmomdts i l UGP 0< hd nmtmrohdhdf wamtamr ht
hs dm`mssgry t i rmìfdhzm gdy hopghromdt biss hd tam hdvmstomdt hd gd
gssi`hgtm. A i w hs tam hopghromdt tmst `grrhmn iut9
g. âm fiinwhbb hs smpgrgtmn l r i o tam rmst i l tam hdvmstomdt gdn hs
hopghromdt tmstmn hdnhvhnugbby.
k. âm mdthrm `grryhdf g o i u d t i l tam hdvmstomdt hs tmstmn l i r hopghromdt
udnmr UGP 0< ky ` i o p g r hd f hts rmìvmrgkbm g o i u d t whta hts `grryhdf
goiu d t.
`. âm `grryhdf vgbum i l tam hdvmstomdt saiubn km ìopgrmn whta hts ogrjmt
vgbum.
n. âm rmìvmrgkbm goiu d ts i l gbb hdvmstomdts hd gssi`hgtms saiubn km
gssmssmn tifmtamr t i nmtmrohdm wamtamr tamrm ags kmmd gd hopghromdt i d
gbb hdvmstomdts.
78
78
(Gngptmn)
6<. V a g t g`ìudthdf omtain saiubn km usmn l i r gd hdvmstomdt hd gd gssi`hgtm

wamrm ht hs ipmrgthdf udnmr smvmrm bidf-tmro rmstrh`thids - l i r mxgopbm wamrm
tam fivmrdomdt i l g ` i o p g d y ags tmopirgry ` id tr ib ivmr tam gssi`hgtm9
g. U L [ P 8 saiubn km gppbhmn.
k. âm mquhty omtain saiubn km gppbhmn hl shfdhlh`gdt hdlbumd`m `gd km
mxmrtmn.
`. âm gssi`hgtm saiubn km saiwd gt ìs t.
n. Uripirthidgtm ìdsibhngthid saiubn km usmn.
(Gngptmn)
66. Hl tam hdvmstir `mgsms t i agvm shfdhlh`gdt hdlbumd`m ivmr gd gssi`hgtm, a i w

saiubn tam hdvmstomdt km trmgtmn9
g. Ht saiubn sthbb km trmgtmn ushdf mquhty g`ìudthdf.
k. Ht saiubn km trmgtmn hd g`ìrngd`m whta U L [ P 8.
`. âm hdvmstomdt saiubn km lrizmd gt tam ngtm gt wahà tam hdvmstir `mgsms
t i agvm shfdhlh`gdt hdlbumd`m.
n. âm hdvmstomdt saiubn km trmgtmn gt ìs t .
(Gngptmn)
61. Vamd shfdhlh`gdt hdlbumd`m hs gàhmvmn l r i o gnnhthidgb puràgsm i l sagrms

rmsubthdf t i gd hd`rmgsm hd iwdmrsahp hdtmrmst,
g. tam àgdfm t i mquhty omtain hs trmgtmn rmtrispm`thvmby, ‒`gtà up‟
gncustomdts sagbb km ognm hd irnmr t i rmstgtm tam g`ìudts t i wagt tamhr
kgbgd`ms saiubn km agn mquhty omtain kmmd usmn gbb gbidf.
k. tam prmvhius hdvmstomdt hs omgsurmn gt g`quhshthid-ngtm lghr vgbum gdn gdy
nhllmrmd`m kmtwmmd tahs g o i u d t gdn tam prmvhius `grryhdf g o i u d t hs
rmìfdhzmn hoomnhgtmby hd prilht i r biss.
`. UGP ; 1 gdn U L [ P 0 rmquhrms tagt tam hdvmstomdt g`` i ud t km gncustmn l i r
gdy sagrm hd `gsa nhvhnmdns nm`bgrmn ky tam hdvmstmm hd prmvhius pmrhins
tagt wmrm rmìfdhzmn gs hdìom.
n. tam prmvhius hdvmstomdt hs omgsurmn gt g`quhshthid-ngtm lghr vgbum gdn gdy
nhllmrmd`m kmtwmmd tahs g o i u d t gdn tam prmvhius `grryhdf g o i u d t hs
rmìfdhzmn hoomnhgtmby hd prilht i r biss i r itamr ìoprmamdshvm hdìom,
gs gppriprhgtm.
68. Urilhts gdn bissms rmsubthdf l r i o ‒upstrmgo‟ gdn ‒niwdstrmgo‟ trgdsg`thids

kmtwmmd gd hdvmstir gdn gd gssi`hgtm grm
g. rmìfdhzmn hd tam hdvmstir‘s lhdgd`hgb stgtmomdts t a r i u f a pripirthidgtm
ìdsibhngthid, omgdhdf tam hdvmstir rmìfdhzms hts sagrm hd tam sgbm gdn
` i s t i l sgbms rmìrnmn ky tam gssi`hgtm
k. rmìfdhzmn hd tam hdvmstir‘s lhdgd`hgb stgtmomdts idby t i tam mxtmdt i l
udrmbgtmn hdvmstirs‘ hdtmrmsts hd tam gssi`hgtm.
`. rmìfdhzmn hd tam hdvmstir‘s lhdgd`hgb stgtmomdts idby t i tam mxtmdt i l
rmbgtmn hdvmstirs‘ hdtmrmsts hd tam gssi`hgtm.
n. d i t rmìfdhzmn hd tam hdvmstir‘s lhdgd`hgb stgtmomdts
15. ]dnmr UGP ; 1 , prilhts gdn bissms rmsubthdf l r i o ‑ upstrmgo‘ gdn

‑ niwdstrmgo‘ trgdsg`thids kmtwmmd gd hdvmstir gdn gd gssi`hgtm
g. oust km mbhohdgtmn t i tam mxtmdt i l tam hdvmstir‘s hdtmrmst hd tam gssi`hgtm.
k. oust km mbhohdgtmn t i tam mxtmdt i l tam udrmbgtmn hdtmrmst ivmr tam
gssi`hgtm
`. oust km rmìfdhzmn hd lubb gltmr gncustomdt l i r tam hd`rmgsms i r nm`rmgsms
hd kmfhddhdf hdvmdtiry
n. d i t rmìfdhzmn
5;5
17. ]dnmr UGP ;1 , gncustomdts t i sagrm hd prilht i r bis s i l gd gssi`hgtm o g y nhllmr
hl tam trgdsg`thid hs ‒niwdstrmgo‟ i r ‒upstrmgo.‟ V a h ` a i l tam libbiwhdf
stgtmomdts hs trum9
H. Cg`j @i. iwds ; 5 % hdtmrmst hd Ibn Ogd, Hd`. Nurhdf tam ymgr Ibn Ogd sibn
o g f h ` kmgds t i Cg`j. âhs hs gd up strmgo trgdsg`thid.
HH. Fibnhbi`js @i. iwds ; 5 % hdtmrmst hd Ugpg Kmgr, Hd`. Nurhdf tam ymgr
Fibnhbi`js puràgsmn pirrhnfm l r i o Ugpg Kmgr. âhs hs g niwdstrmgo
trgdsg`thid.
g. trum, trum k. trum lgbsm `. lgbsm, trum n. lgbsm, lgbsm
1 ; . Ngnnma @i. iwds ; 5 % hdtmrmst hd Kmkma @i. Nurhdf tam ymgr, Ngnnma sibn
hdvmdtiry t i Kmkma gt ; 5 % f r i s s prilht. Gs i l ymgr-mdn Kmkma sthbb aibns 755%
i l tam hdvmdtiry. A i w o u ` a sagrm hd tam prilht l r i o tam trgdsg`thid whbb
Ngnnma rmìfdhzm l i r tam ymgr9 Gssuom hdìom tgx rgtm i l 05%.
g. 7 > % k. 15% `. ; . 1 % n. didm
10. ]dnmr UGP ;1 , ht rmlmrs t i tam `grryhdf g o i u d t i l tam hdvmstomdt hd tam

gssi`hgtm udnmr tam mquhty omtain tifmtamr whta gdy bidf-tmro hdtmrmsts tagt
hd sukstgd`m, l i r o pgrt i l tam hdvmstir‘s dmt hdvmstomdt hd tam gssi`hgtms.
g. hdvmstomdt hd gssi`hgtm `. hdtmrmst hd iwdmrsahp
k. hdtmrmst hd tam gssi`hgtm n. didm
1>. V a h ` a i l tam libbiwhdf o g y d i t km hd`bunmn hd hdtmrmst hd gssi`hgtm wamd

nmtmrohdhdf tam tarmsaibn hd rmìfdhzhdf sagrm hd bissms i l gssi`hgtm9
g. hdvmstomdt hd prmlmrmd`m sagrms i l gssi`hgtm
k. bidf-tmro, udsmùrmn, gnvgd`ms t i tam gssi`hgtm
`. trgnm rm`mhvgkbms l r i o tam gssi`hgtm
n. hdvmstomdt hd gssi`hgtm
1=. Bissms rmìfdhzmn udnmr tam mquhty omtain hd mx`mss i l tam hdvmstir‘s
hdvmstomdt hd irnhdgry sagrms grm gppbhmn t i tam itamr ìopidmdts i l tam
hdvmstir‘s hdtmrmst hd tam gssi`hgtm
g. hd tam irnmr i l tamhr smdhirhty
k. hd tam rmvmrsm irnmr i l tamhr smdhirhty
`. hd tam irnmr i l prhirhty hd bhquhngthid
n. hd d i pgrthùbgr irnmr
1<. Gltmr tam hdvmstir‘s hdtmrmst hd tam gssi`hgtm hs rmnu`mn t i zmri, gnnhthidgb
bissms grm privhnmn l i r , gdn g bhgkhbhty hs rmìfdhzmn, idby t i tam mxtmdt tagt tam
hdvmstir ags hdùrrmn
g. bmfgb i r ìdstru`thvm ikbhfgthids
k. ognm pgyomdts i d kmagbl i l tam gssi`hgtm
`. g i r k
n. lurtamr bissms grm d i t rmìfdhzmn
16. Hl tam gssi`hgtm suksmqumdtby rmpirts prilhts, tam hdvmstir rmsuoms

rmìfdhzhdf hts sagrm i l taism prilhts
g. idby gltmr hts sagrm i l tam prilhts mqugbs tam sagrm i l bissms d i t rmìfdhzmn
k. idby gltmr hts sagrm i l tam prilhts mqugbs tam sagrm i l bissms prmvhiusby
rmìfdhzmn
`. idby hl tamrm grm d i iutstgdnhdf bmfgb i r ìdstru`thvm ikbhfgthid hdùrrmn
i d kmagbl i l tam gssi`hgtm
n. g i r k
11. A i w hs fiinwhbb grhshdf l r i o hdvmstomdts hd gssi`hgtms g`ìudtmn l i r 9
7;7
g. Hd`bunmn hd tam `grryhdf g o i u d t i l tam hdvmstomdt gdn d i t goirthzmn kut
tmstmn smpgrgtmby l i r hopghromdt gt bmgst gddugbby.
k. D i t g`ìudtmn l i r smpgrgtmby: aiwmvmr, prmsmdtmn gs g smpgrgtm gssmt hd
tam hdvmstir‘s smpgrgtm lhdgd`hgb stgtmomdts.
`. Hd`bunmn hd tam `grryhdf g o i u d t i l tam hdvmstomdt gdn tam mdthrm
hdvmstomdt hd gssi`hgtm hs tmstmn l i r hopghromdt udnmr UGP 0<.
n. [mìfdhzmn gs g smpgrgtm gssmt mhtamr hd tam f r i u p lhdgd`hgb stgtmomdts i r
hd tam smpgrgtm lhdgd`hgb stgtmomdts kut d i t goirthzmn.
Itamrs
18. Hdvmstomdts hd gssi`hgtms grm dirogbby `bgsshlhmn hd tam stgtmomdt i l lhdgd`hgb
pishthid gs
g. ùrrmdt gssmts k. didùrrmdt gssmts `. lghr vgbum n. mquhty g`ìu d t
85. âm hdvmstir‘s sagrm hd tam gssi`hgtm‘s rmvgbugthid surpbus hs

g. rmìfdhzmn hd tam hdvmstir‘s mquhty tifmtamr whta tam hdvmstir‘s
rmvgbugthid surpbus
k. rmìfdhzmn hd tam hdvmstir‘s pripmrty, pbgdt gdn mquhpomdt whta smpgrgtm
nhs`bisurm
`. rmìfdhzmn hd tam hdvmstir‘s rmtghdmn mgrdhdfs whta smpgrgtm nhs`bisurm
n. d i t rmìfdhzmn
87. V a g t saiubn agppmd wamd tam lhdgd`hgb stgtmomdts i l gd gssi`hgtm grm d i t

prmpgrmn t i tam sgom ngtm gs tam hdvmstir‘s g`ìudts9
g. âm gssi`hgtm saiubn prmpgrm lhdgd`hgb stgtmomdts l i r tam usm i l tam
hdvmstir gt tam sgom ngtm gs taism i l tam hdvmstir.
k. âm lhdgd`hgb stgtmomdts i l tam gssi`hgtm prmpgrmn up t i g nhllmrmdt
g`ìudthdf ngtm whbb km usmn gs dirogb.
`. Gdy o g c i r trgdsg`thids kmtwmmd tam ngtm i l tam lhdgd`hgb stgtmomdts i l tam
hdvmstir gdn tagt i l tam gssi`hgtm saiubn km g`ìudtmn l i r .
n. Gs bidf gs tam fgp hs d i t frmgtmr tagd tarmm o i d t a s , tamrm hs d i prikbmo.
(Gngptmn)
8 ; . Urmpgrgthid i l ìdsibhngtmn lhdgd`hgb stgtmomdts hs prhogrhby kgsmn i d tam3

g. thom pmrhin gssuopthid n. ìst/kmdmlht ìdstrghdt
k. lubb-nhs`bisurm prhd`hpbm m. smpgrgtm mdthty gssuopthid
`. ` i s t prhd`hpbm
(Gngptmn)
80. âm rmpirthdf ngtms i l tam hdvmstir gdn hts gssi`hgtm saiubn d i t nhllmr ky o i r m
tagd
g. idm o i d t a k. t w i o i d t a s `. tarmm o i d t a s n. shx o i d t a s
8>. Vamd tam g`ìudthdf pibh`hms usmn ky tam hdvmstir gdn tam gssi`hgtm n i d i t
ogtà
g. UGP ; 1 rmquhrms gppriprhgtm gncustomdts t i tam gssi`hgtm‘s lhdgd`hgb
stgtmomdts t i ` i d l i r o tamo t i tam hdvmstir‘s g`ìudthdf pibh`hms l i r
rmpirthdf bhjm trgdsg`thids gdn itamr mvmdts hd shohbgr `hrùostgd`ms.
k. UGP ; 1 nims d i t rmquhrm gppriprhgtm gncustomdts t i tam gssi`hgtm‘s
lhdgd`hgb stgtmomdts t i ` i d l i r o tamo t i tam hdvmstir‘s g`ìudthdf pibh`hms
l i r rmpirthdf bhjm trgdsg`thids gdn itamr mvmdts hd shohbgr `hrùostgd`ms
wamd ht wgs d i t prg`th`gkbm t i usm udhliro g`ìudthdf pibh`hms
`. UGP ; 1 rmquhrms tam mdthty t i nhsìdthdum tam usm i l tam mquhty omtain
n. Hd d i hdstgd`m saiubn tam g`ìudthdf pibh`hms usmn ky tam hdvmstir gdn tam
gssi`hgtm km nhllmrmdt.
;;;
8=. Vamd lhdgd`hgb stgtmomdts i l gd gssi`hgtm usmn hd gppbyhdf tam mquhty omtain
grm prmpgrmn gs gt tam mdn i l tam rmpirthdf pmrhin tagt hs nhllmrmdt l r i o tagt i l
tam hdvmstir,
g. tam nhllmrmd`m oust km d i frmgtmr tagd tarmm o i d t a s
k. tam nhllmrmd`m oust km d i frmgtmr tagd twmbvm o i d t a s
`. tam nhllmrmd`m oust km ìopmdsgtmn ky gd hdtmrho lhdgd`hgb stgtmomdt
n. d i nhllmrmd`m oust mxhst
8<. Vamd gd mdthty mbm`ts t i prmpgrm smpgrgtm lhdgd`hgb stgtmomdts, ht sagbb

g`ìu d t l i r hts hdvmstomdt hd gssi`hgtms
g. gt ` i s t `. ushdf tam mquhty omtain
k. hd g`ìrngd`m whta UL [ P 8 n. gdy i l tamsm
@agptmr 7 ; - Puffmstmn gdswmrs t i tamiry i l g ` ` i u d t s qumsthids

7. @ 7<. G 07. G ><. N <7. N 6<. K 87. G
;. G 76. @ 0;. N >6. K <;. N 66. K 8;. M
0. N 71. N 00. N >1. K <0. @ 61. N 80. @
>. K 78. N 0>. G >8. @ <>. K 68. K 8>. G
=.. @ ;5. @ 0=. N =5. N <=. @ 15. G 8=. G
<. N ;7 . K 0<. N =7. K <<. G 17. K 8<. N
6. N ;;. G 06. G = ;. N <6. M 1;. N
1. G ;0 . @ 01. K =0. G <1. K 10. K
8.. N ;>. N 08. @ =>. K <8. G 1>. @
75. @ ;=. @ >5. N ==. N 65. N 1=. K
77. N ;<. K >7. N =<. @ 67. G 1<. @
7;. G ;6 . G >;. K =6. N 6;. N 16. G
70. @ ;1 . N >0. N =1. @ 60. @ 11. @
7>. @ ;8 . @ >>. N =8. N 6>. G 18. K
7=. N 05. N >=. @ <5. @ 6=. K 85. G
0;0
@agptmr 7 0
Gfrhùbturm
@agptmr 703 Oubthpbm @aih`m ‐ @ioputgthidgb ( L i r ` b g s s r i i o hdstru`thid

p u rp i s m s )
Nhsthd`thid kmtwmmd Khibifh`gb gssmt, Gfrhùbturgb prinu`m, gdn Hdvmdtiry
âm libbiwhdf hdlirogthid pmrtghds t i Ogngfgs`gr @i.
Pammp =55,555 V i i b <,555
[ukkmr prinu`ts 75,555 ârmgn 0,555
^rmms hd g thokmr pbgdtgthid 8=,555 Lmbbmn trmms 1,555
Oghzm pbgdts >5,555 @bitahdf 7=5,555
Buokmr <;,555 Ohbj 8,555
Uhfs ;55,555 @gr`gss 6,555
[igstmn pmgduts ;5,555 Pufgr <6,555
@ittid pbgdts 75,555 Agrvmstmn ` i t t i d 70,555
Umgdut pbgdts =,555 Agrvmstmn pmgduts 7>5,555
Pufgr`gdm ;=,555 Agrvmstmn `gdm ;; , 5 5 5
^ i k g ` ` i pbgdts >=,555 Uh`jmn bmgvms 0,555
^mg kusams 155,555 Ihb pgbos 055,555
Nghry `gttbm 7,555,555 Uh`jmn frgpms ;,555
Lruht trmms <55,555 Uh`jmn lruht 75,555
^mg >0,555 Frgpm vhdms ;,555,555
[ukkmr trmms 055,555 Agrvmstmn bgtmx 75,555
Xgrd ; ; , 5 5 5 @urmn t i k g ` ` i 0;5,555
@grpmt 00,555 Vhdm =55,555
Bifs >=,555 Uri`mssmn lruht ;5,555
Vamgt pbgdts <5,555 Ugbo ihb =5,555
@ammsm 6=,555 Kmgd pbgdts ;5,555
Pgusgfms 11,555 @urmn a g o s 8;,555
7. A i w o u ` a hs `bgsshlhmn gs khibifh`gb gssmts tagt grm g`ìudtmn l i r udnmr UGP

>7 Gfrhùbturm9
g. ;,<<5,555 k. ;,555,555 `. <,555,555 n. ;,;=5,555
; . A i w o u ` a hs `bgsshlhmn gs pripmrty, pbgdt gdn mquhpomdt tagt grm g`ìudtmn

l i r udnmr UGP 7< Uripmrty, Ubgdt gdn Mquhpomdt9
g. >,555,555 k. >,1<5,555 `. >,=<5,555 n. 0,<=5,555
0. A i w o u ` a hs `bgsshlhmn gs gfrhùbturgb prinu`m9

g. 7>8,555 k. ;>1,555 `. ;85,555 n. ;=5,555
>. A i w o u ` a hs `bgsshlhmn gs hdvmdtiry9

g. 7,>15,555 k. 7,=15,555 `. 7,=>5,555 n. 7,115,555
Omgsurmomdt
âm libbiwhdf hdlirogthid pmrtghds t i g khibifh`gb gssmt i l UM^[HLX P ^ ] D @i.
Msthogtmn smbbhdf prh`m ₷15,555
@ioohsshids t i krijmr s >,555
^rgdspirt ìs t s ;,155
Bmvhms ky ` i o o i n h t y mxàgdfm 7,;55
^rgdslmr tgxms gdn nuthms ;,555
>;>
Gnvmrthshdf ìs ts 155
=. A i w o u ` a hs tam lghr vgbum i l tam khibifh`gb gssmt9

g. 15,555 k. 66,;55 `. 65,555 n. <8,;55
<. A i w o u ` a hs tam ` i s t t i smbb i l tam khibifh`gb gssmt9

g. 6,;55 k. 75,555 `. 75,155 n. 7;,555
6. A i w o u ` a hs tam vgbugthid i l tam khibifh`gb gssmt hd UM^[HLX‘s stgtmomdt i l

lhdgd`hgb pishthid9
g. 15,555 k. 66,;55 `. 65,555 n. <8,;55
G``mss t i nhllmrmdt g`thvm o g rj m t s

1. Hdlirogthid i d g khibifh`gb gssmt i l HDP^HFG^M U [ I \ I J M @i. hs saiwd kmbiw3
Ahstirh`gb ` i s t ₷>5,555
Wuitmn prh`m hd G`thvm Ogrjmt #7 77;,555
Wuitmn prh`m hd G`thvm Ogrjmt # ; 7;5,555
@ists t i smbb hd mhtamr g`thvm ogrjmt ;5,555
@idtrg`t prh`m 7;1,555
HDP^HFG^M @i. hs ìdtmopbgthdf i d trgdsg`thdf hd G`thvm Ogrjmt #7, wahà hs tam

prhd`hpgb ogrjmt l i r tam khibifh`gb gssmt. Gt wagt g o i u d t wiubn tam khibifh`gb
gssmt km rmìfdhzmn hd tam ymgr-mdn lhdgd`hgb stgtmomdts9
g. 8;,555 k. 755,555 `. 77;,555 n. 7;5,555
B i s s i d hdhthgb rmìfdhthid i l khibifh`gb gssmt

8. I d Cgdugry 7, ;5x7, PUG^ W]G[[M B @i. g`quhrmn g khibifh`gb gssmt gt hts lghr
vgbum i l ₷>5,555. Dm`mssgry ì s t s hdùrrmn i d tam puràgsm titgbmn ₷1,555. Ht
wgs msthogtmn tagt hl tam khibifh`gb gssmt hs t i km sibn ùrrmdtby, ` is ts t i smbb
wiubn g o i u d t t i ₷;,555. A i w o u ` a hs tam biss rmìfdhzmn i d Cgdugry 7,
;5x79
g. 01,555 k. 05,555 `. 75,555 n. 5
Fghd i d hdhthgb rmìfdhthid i l khibifh`gb gssmt

75. I d Gufust 7, ;5x7, g nghry `gttbm i l V I I @ I ] [ ^ @i. fgvm khrta t i g `gbl. âm
lghr vgbum bmss ` i s t t i smbb i l g dmwby k i r d `gbl gs i l Gufust 7, ;5x7 hs ₷;5,555.
@ists hdùrrmn t i hdnu`m pri`rmgthid suà gs ` is ts i l grthlh`hgb hdsmohdgthid,
ìs t s i l bgkir gdn `msgrmgd khrta titgbmn ₷7;,555. A i w o u ` a hs tam fghd
rmìfdhzmn i d Gufust 7, ;5x79
g. 1,555 k. 7;,555 `. ;5,555 n. 5
Fghd i d hdhthgb rmìfdhthid i l gfrhùbturgb prinu`m

77. I d Gprhb 7, ;5x7, AGBBIVMN PG@[MN @i. agrvmstmn rhpm ogdfims. âm
agrvmstmn ogdfims agvm lghr vgbum bmss ` is ts t i smbb i l ₷;55,555 i d Gprhb 7,
;5x7. B g k i r ì s t s hdùrrmn hd tam agrvmst titgbmn ₷;5,555. âm agrvmstmn
ogdfims grm hdhthgbby rmìfdhzmn gt
g. ;5,555 k. 715,555 `. ;55,555 n. ;;5,5 5 5
Fghds i r bissms i d ` agdfm s hd lghr vgbum bmss ` i s t t i smbb

7 ; . I d Cgdugry 7, ;5x7, tam khibifh`gb gssmts i l P]G\M UIBHPAMN @i. ìdshst i l
tmd ; ymgr ibn gdhogbs whta lghr vgbum bmss ` i s t t i smbb i l ₷>5,555 mgà l i r g
titgb i l ₷>55,555.
^rgdsg`thids nurhdf tam ymgr hd`bunm tam libbiwhdf3

Idm gdhogb gfmn ; . = ymgrs wgs p uràgsmn i d Cuby 7, ;5Q7 l i r ₷>0,;55.
Idm gdhogb wgs k i r d i d Cuby 7, ;5Q7.
=;=
D i gdhogbs wmrm sibn i r nhspismn i l nurhdf tam pmrhin.
Umr-udht lghr vgbums bmss ` is ts t i smbb grm gs libbiws3

Dmwkird gdhogb gt Cuby 7, ;5Q7 ₷;1,555
; . = ymgr ibn gdhogb gt Cuby 7, ;5Q7 >0,;55
Dmwkird gdhogb gt 07 Nm`mokmr ;5Q7 ;1,155
5.= ymgr ibn gdhogb gt 07 Nm`mokmr ;5Q7 0;,555
; ymgr ibn gdhogb gt 07 Nm`mokmr ;5Q7 >;,555
; . = ymgr ibn gdhogb gt 07 Nm`mokmr ;5Q7 >>,>55
0 ymgr ibn gdhogb gt 07 Nm`mokmr ;5Q7 >1,555
A i w o u ` a hs tam titgb fghd l r i o tam àgdfm hd lghr vgbum bmss ìs ts t i smbb nurhdf
;5x79
g. 77<,155 k. 7=<,155 `. 770,<55 n. 11,155
Khibifh`gb gssmts gttgàmn t i bgdn

70. @GDNI[ LGH[DMPP @i. ags tam libbiwhdf gssmts gs i l Nm`mokmr 07, ;5x73
Bgdn ambn gs pbgdtgthid ₷7,;55,555
^rmms (pbgdtmn i d tam bgdn rmlmrrmn t i gkivm) >15,555
âm ìokhdmn ogrjmt vgbum i l tam gssmts hs ₷;,555,555 wahbm tam ogrjmt vgbum i l
tam bgdn hs ₷7,;15,555, 75% i l wahà hs gttrhkutgkbm t i hoprivmomdts i d tam bgdn.
A i w o u ` a hs tam vgbugthid i l tam khibifh`gb gssmt9
g. =8;,555 k. 6;5,555 `. 1>1,555 n. 10<,0<>
] d ` id nh t h id gb f i v m r d o m d t f r g d t
7>. I d Cgdugry 7, ;5x7, B ] P ^ [ I ] P K [ H F A ^ @i. wgs frgdtmn ky g bi`gb
fivmrdomdt g frgdt i l ₷>55,555 t i ghn B ] P ^ [ I ] P hd lhdgd`hdf tam
niomsth`gthid i l istrhàms. âm istrhàms grm ogdgfmn t i prinu`m mffs tagt
grm sibn t i tam ìoo u d h t y . B ] P ^ [ I ] P omgsurms hts khibifh`gb gssmts gt lghr
vgbum bmss ` i s t t i smbb. D i ìdnhthids grm gttgàmn t i tam frgdt. A i w o u ` a hs
tam hdìom l r i o fivmrdomdt frgdt t i km rmìfdhzmn hd ;5x79
g. >55,555 k. 5 `. mhtamr g i r k n. dmhtamr g d i r k
@idnhthidgb fivmrdomdt frgdt

7=. I d Nm`mokmr 7, ;5x7, O G [ G ] N UB]DNM[ @i. wgs frgdtmn ky g bi`gb
fivmrdomdt g frgdt i l ₷>55,555 t i ghn O G [ G ] N hd pbgdthdf Gomrh`gd
mvmrfrmmd trmms. âhs `mrtghd trmm ags sogbb ymbbiwhsa lbiwmrs libbiwmn ky
lbmsay pins whta ogdy smmns tagt kmgrs ` g ` g i . @g`gi kmgds grm nrhmn, pgrtby
lmromdtmn, piwnmrmn f r i u d n gdn rigstmn hd irnmr t i prinu`m g rgw ogtmrhgb
l i r tam prinu`thid i l àiìbgtms. âm frgdt kmìoms rm`mhvgkbm wamd
O G [ G ] N g`quhrms g suhtgkbm shtm t i pbgdt tam trmms. Gs i l Nm`mokmr 07, ;5x7,
OG[ G]NM ags ymt t i ` i o p b y whta tam ìdnhthid. A i w o u ` a hs tam hdìom
l r i o fivmrdomdt frgdt t i km rmìfdhzmn hd ;5x79
g. >55,555 k. 5 `. mhtamr g i r k n. dmhtamr g d i r k
@idnhthidgb fivmrdomdt frgdt

Hd ;5x7, NMGNBI@J P^GDNP^HBB @i. wgs frgdtmn ky g bi`gb fivmrdomdt g 0-
am`tgrm bgdn t i pbgdt ‒`goitm‟ (swmmt p itgti). âm bgdn ags g lghr vgbum i l
₷;,555,555. âm frgdt rmquhrms NMGNBI@J t i l g r o idby whtahd tam `hty bhohts l i r
lhvm ymgrs. Hl gdy i l tam ìdnhthids hs krmgàmn, NMGNBI@J hs rmquhrmn t i rmturd
tam mdthrm frgdt.
7<. A i w o u ` a hdìom l r i o fivmrdomdt frgdt hs rmìfdhzmn hd ;5x79

g. ;,555,555 k. 5 `. mhtamr g i r k n. dmhtamr g d i r k
<;<
76. A i w o u ` a hdìom l r i o fivmrdomdt frgdt hs rmìfdhzmn hd ;5x<, gltmr tam =-
ymgr rmstrh`thid ags bgpsmn9
g. ;,555,555 k. 5 `. mhtamr g i r k n. dmhtamr g d i r k
Ugrt i l f i v m r d o m d t f r g d t rmtghdmn num t i pgssgfm i l thom

I d Cgdugry 7, ;5x7, [MP^H\M ]DMGPX @i. wgs frgdtmn ky g bi`gb fivmrdomdt g
₷;,555,555 frgdt t i ghn [MP^H\M @i. hd pbgdthdf ‒sg yitm‟ (àgyitm). âm frgdt
rmquhrms [MP^H\M t i l g r o idby whtahd tam `hty bhohts l i r lhvm ymgrs. Hl gdy i l tam
ìdnhthids hs krmgàmn, [MP^H\M oust rmturd tam frgdt tgjhdf hdti ìdshnmrgthid
tam pirthid rmtghdmn kgsmn i d pgssgfm i l thom.
71. Gssuohdf d i krmgà i l ìdnhthid, a i w o u ` a hdìom l r i o fivmrdomdt frgdt

hs rmìfdhzmn hd ;5x79
g. ;,555,555 k. >55,555 `. 5 n. mhtamr g i r `
78. Gssuohdf d i krmgà i l ìdnhthid, a i w o u ` a hdìom l r i o fivmrdomdt frgdt

hs rmìfdhzmn hd ; 5 x ; 9
g. ;,555,555 k. >55,555 `. 5 n. mhtamr g i r `
@agdfm hd L\B@P gttrhkutgkbm t i prh`m àgd fm g d n paysh`gb àgd fm

I d Cgdugry 7, ;5x7, tam khibifh`gb gssmts i l P]G\M U I B HPAMN @i. ìdshst i l tmd ;
ymgr ibn gdhogbs whta lghr vgbum bmss ` i s t t i smbb i l ₷>5,555 mgà l i r g titgb i l
₷>55,555.

Idm gdhogb gfmn ; . = ymgrs wgs puràgsmn i d Cuby 7, ;5 x7 l i r ₷>0,;55.
Idm gdhogb wgs k i r d i d Cuby 7, ;5x7.
D i gdhogbs wmrm sibn i r nhspismn i l nurhdf tam pmrhin.

Dmwkird gdhogb gt Cuby 7, ;5x7 ₷;1,555
; . = ymgr ibn gdhogb gt Cuby7,, ;5x7 >0,;55
Dmwkird gdhogb gt 07 Nm`mokmr ;5x7 ;1,155
5.= ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 0;,555
; ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 >;,555
; . = ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 >>,>55
0 ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 >1,555
; 5 . A i w o u ` a hs tam titgb fghd l r i o tam àgdfm hd lghr vgbum bmss ` is ts t i smbb

nurhdf ;5x79
g. 77<,155 k. 7=<,155 `. 770,<55 n. 11,155
; 7 . A i w o u ` a hs tam fghd i d àgdfm hd lghr vgbum bmss ` is t s t i smbb num t i prh`m

àgdfm9
g. ; ; , 5 5 5 k. 8>,155 `. 0>,155 n. 7;;,555
; ; . A i w o u ` a hs tam fghd i d àgdfm hd lghr vgbum bmss ` is t s t i smbb num t i paysh`gb

àgdfm9
g. ; ; , 5 5 5 k. 8>,155 `. 81,>55 n. 7;;,555
6;6
@agdfm hd L\B@P gttrhkutgkbm t i prh`m àgd fm g d n paysh`gb àgd fm
I d Cgdugry 7, ;5x7, tam khibifh`gb gssmts i l FMD^MMB UIBH^M @i. ìdshst i l tmd ;-
ymgr ibn gdhogbs whta lghr vgbum bmss ` i s t t i smbb i l ₷>5,555 mgà l i r g titgb i l
₷>55,555.

Idm gdhogb gfmn ; . = ymgrs wgs p uràgsmn i d Cuby 7, ;5Q7 l i r ₷>0,;55.
Idm gdhogb wgs k i r d i d Cuby 7, ;5Q7.
^ w i gdhogbs l r i o tam Cgdugry 7, ;5x7 khibifh`gb gssmts wmrm sibn l i r ₷>1,555
mgà i d Pmpt. 7, ;5x7.
Idm gdhogb l r i o tam Cgdugry 7, ;5x7 khibifh`gb gssmts nhmn i l ‒ogn ` i w ‟
nhsmgsm i d Divmokmr 7, ;5x7.

Dmwkird gdhogb gt Cuby 7, ;5x7 ₷;1,555
; . = ymgr ibn gdhogb gt Cuby 7, ;5x7 >0,;55
Dmwkird gdhogb gt 07 Nm`mokmr ;5x7 ;1,155
5.= ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 0;,555
; ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 >;,555
; . = ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 >>,>55
0 ymgr ibn gdhogb gt 07 Nm`mokmr ;5x7 >1,555
; 0 . A i w o u ` a hs tam titgb fghd l r i o tam àgdfm hd lghr vgbum bmss ` is ts t i smbb

nurhdf ;5x79
g. 77<,155 k. 7=<,155 `. 770,<55 n. 8;,155
; > . A i w o u ` a hs tam fghd i d àgdfm hd lghr vgbum bmss ` is t s t i smbb num t i prh`m
àgdfm9
g. ; ; , 5 5 5 `. 8>,155 `. 0>,155 n. 7<,555
; = . A i w o u ` a hs tam fghd i d àgdfm hd lghr vgbum bmss ` is t s t i smbb num t i paysh`gb

àgdfm9
g. ; ; , 5 5 5 `. 8>,155 `. 7;;,5 5 5 n. 6<,155

@agptmr 703 ^ a m i r y i l G ` ` i u d t s [mvhmwmr

Ikcm`thvm g d n s ` i p m
7. G`ìrnhdf t i UGP >7 tahs rmlmrs t i tam ogdgfmomdt ky gd mdthty i l tam
khibifh`gb trgdslirogthid i l khibifh`gb gssmts l i r sgbm, hdti gfrhùbturgb
prinu`m, i r hdti gnnhthidgb khibifh`gb gssmts.
g. Gfrhùbturgb g`thvhty `. Khibifh`gb trgdslirogthid
k. Gfrhùbturgb ogdgfmomdt n. Khibifh`gb g`thvhty
; . Gfrhùbturgb g`thvhty ìvmrs g nhvmrsm rgdfm i l g`thvhthms. Puà nhvmrsm rgdfm i l

g`thvhthms agvm ` i o o i d lmgturms wahà hd`bunms gbb i l tam libbiwhdf mx`mpt
g. @gpgkhbhty t i àgdfm `. [mìfdhthid i l àgdfm
k. Ogdgfmomdt i l àgdfm n. Omgsurmomdt i l àgdfm
0. Ht hs tam nmtgàomdt i l prinu`m l r i o g khibifh`gb gssmt i r tam `mssgthid i l g

khibifh`gb gssmt‘s bhlm pri`mssms.
1;1
g. Agrvmst k. Nmgta `. Nm`mgsm n. @ubthvgthid
>. Vamd tamrm hs g bidf gfhdf i r ogturgthid pri`mss gltmr agrvmst, tam
g`ìudthdf l i r suà prinu`ts saiubn km nmgbt whta ky
g. UGP >7 k. UGP ; `. UGP 7< n. UGP >5
=. G`ìrnhdf t i UGP>7 Gfrhùbturm, wahà i l tam libbiwhdf wiubn km `bgsshlhmn gs

g prinu`t tagt hs tam rmsubt i l pri`msshdf gltmr agrvmst9
g. @ittid k. V i i b `. Kgdgdgs n. @ammsm
(G@@G)
<. V a h ` a i l tam libbiwhdf htmos wiubn km `bgsshlhmn gs gfrhùbturgb prinu`m,

g`ìrnhdf t i UGP>7 Gfrhùbturm9
g. ^rmm k. Kusa `. Kuttmr n. Gppbm
(G@@G)
6. G`ìrnhdf t i UGP>7 Gfrhùbturm, wahà i l tam libbiwhdf htmos wiubn km

`bgsshlhmn gs khibifh`gb gssmts9
H. Irgdfms
HH. @ah`jmds
HHH. Mffs
H\. ^rmms
g. H, HH k. HHH,H\ `. HH, H\ n. H, H\
(G@@G)
1. Grm tam libbiwhdf stgtmomdts gkiut `bgsshlh`gthid g`ìrnhdf t i UGP >7

Gfrhùbturm trum i r lgbsm9
H. Pufgr saiubn km `bgsshlhmn gs gfrhùbturgb prinu`m.
HH. V i i b saiubn km `bgsshlhmn gs gfrhùbturgb prinu`m.
g. Lgbsm, Lgbsm k. Lgbsm, ^rum `. ^rum, Lgbsm n. ^rum, ^rum
(G@@G)
8. V a h ` a i l tam libbiwhdf hs d i t nmgbt whta ky UGP >79

g. âm g`ìudthdf l i r khibifh`gb gssmts.
k. âm hdhthgb omgsurmomdt i l gfrhùbturgb prinu`m agrvmstmn l r i o tam
mdthty‘s khibifh`gb gssmts
`. âm pri`msshdf i l gfrhùbturgb prinu`m gltmr agrvmsthdf.
n. âm g`ìudthdf trmgtomdt i l fivmrdomdt frgdts rm`mhvmn hd rmspm`t i l
khibifh`gb gssmts.
(Gngptmn)
75. V a h ` a i l tam libbiwhdf hs ìrrm`t rmfgrnhdf tam gppbh`gkhbhty i l UGP >79

g. UGP >7 gppbhms t i khibifh`gb gssmts gdn gfrhùbturgb prinu`m gt tam pihdt i l
agrvmst mvmd hl tamy n i d i t rmbgtm t i gfrhùbturgb g`thvhthms.
k. UGP >7 gppbhms t i udìdnhthidgb fivmrdomdt frgdt rmbgtmn t i khibifh`gb
gssmts omgsurmn gt ìs t .
`. UGP >7 gppbhms t i bgdn i d wahà trmm rmìfdhzmn gs khibifh`gb gssmts grm
pbgdtmn.
n. UGP >7 gppbhms t i bhvhdf pbgdts gdn gdhogbs idby wamd suà htmos rmbgtm t i
gfrhùbturgb g`thvhty.
77. UGP >7 gppbhms t i wahà i l tam libbiwhdf wamd tamy rmbgtm t i gfrhùbturgb
g`thvhty
H. Khibifh`gb gssmts
HH. Gfrhùbturgb prinu`m gltmr tam pihdt i l agrvmst
HHH. Gfrhùbturgb prinu`m gt tam pihdt i l agrvmst
8;8
H\. Gd udìdnhthidgb fivmrdomdt frgdt rmbgtmn t i g khibifh`gb gssmt omgsurmn
gt hts lghr vgbum bmss ìs t s t i smbb
\. Gd udìdnhthidgb fivmrdomdt frgdt rmbgtmn t i g khibifh`gb gssmt omgsurmn
gt ` i s t bgdn rmbgtmn ti gfrhùbturgb g`thvhty
\H. Hdtgdfhkbm gssmts rmbgtmn t i gfrhùbturgb g`thvhty
g. H, HH, H\ k. H, HHH,H\ `. H, HH, HHH,H\, \ n. H, HH, H\, \H
7 ; . G`ìrnhdf t i UGP > 7 tahs rmlmrs t i tam agrvmstmn prinu`t i l tam mdthty‘s
khibifh`gb gssmts.
g. khibifh`gb prinu`m `. gfrhùbturgb prinu`m
k. gfrhùbturgb prinu`ts n. khibifh`gb gssmts
70. Ht hs g bhvhdf gdhogb i r pbgdt

g. khibifh`gb prinu`t `. gfrhùbturgb prinu`t
k. khibifh`gb gssmt n. outgdt gssmts
7>. Ht ìoprhsms tam pri`mssms i l f r i w t a , nmfmdmrgthid, prinu`thid, gdn

pri`rmgthid tagt `gusm qugbhtgthvm i r qugdthtgthvm àgdfms hd g khibifh`gb
gssmt.
g. gfrhùbturgb g`thvhty `. fmdmth` outgthid
k. khibifh`gb g`thvhty n. khibifh`gb trgdslirogthid
7=. Gfrhùbturgb g`thvhty ìvmrs g nhvmrsm rgdfm i l g`thvhthms wahà hd`bunms gbb i l
tam libbiwhdf mx`mpt
g. pri`msshdf i l frgpms hdti whdm ky g vhdtdmr w a i ags f r i w d tam frgpms.
k. rghshdf bhvmsti`j, lirmstry, gdn gddugb i r pmrmddhgb `ripphdf
`. ùbthvgthdf irà g rn s gdn pbgdtgthids
n. lbirhùbturm gdn gqugùbturm (hd`bunhdf lhsa lgrohdf).
7<. Gfrhùbturgb g`thvhty o g y hd`bunm

g. i`mgd lhsahdf `. gdhogb audthdf hd tam lirmst
k. nmlirmstgthid n. lhsa pidn ipmrgthid
Hdhthgb gdn suksmqumdt omgsurmomdt

76. G`ìrnhdf t i UGP>7 Gfrhùbturm, wahà i l tam libbiwhdf `rhtmrhg oust km
sgthslhmn kmlirm g khibifh`gb gssmt `gd km rmìfdhzmn hd gd mdthty's lhdgd`hgb
stgtmomdts9
H. âm mdthty ìdtribs tam gssmt gs g rmsubt i l pgst mvmdts
HH. Ht hs prikgkbm tagt m ` i d i o h ` kmdmlhts rmbgthdf t i tam gssmt whbb lbiw t i tam
mdthty
HHH. Gd g`thvm ogrjmt l i r tam gssmt mxhsts
H\. âm gssmt l i r o s g a i o i f m d i u s khibifh`gb f r i u p
g. H, HH k. H, HH, H\ `. H, HH, HHH n. H, HH, HHH,H\
(G@@G)
71. Khibifh`gb gssmts gdn gfrhùbturgb prinu`m grm hdhthgbby rmìfdhzmn gt

g. ` i s t `. lghr vgbum bmss ` is t s t i smbb
k. lghr vgbum n. biwmr i l ` i s t i r lghr vgbum bmss ì s t s t i smbb
78. G`ìrnhdf t i UGP>7 Gfrhùbturm, wahà i l tam libbiwhdf mxpmdsms wiubn km

`bgsshlhmn gs ì s t s t i smbb wamd vgbuhdf khibifh`gb gssmts gdn gfrhùbturgb
prinu`m9
H. @ioohsshids t i krijmr s
HH. ^rgdspirt ìs t s
HHH. ^rgdslmr tgxms gdn nuthms
H\. Gnvmrthshdf ì s t s
05
05
g. H, HH, HHH k. HHH,H\ `. H, HHH n. H, HHH,H\
(G@@G)
; 5 . [mfgrnhdf tam àih`m i l omgsurmomdt kgshs usmn l i r vgbuhdf khibifh`gb gssmts,

UGP >7
g. Pmts i u t smvmrgb wgys i l omgsurhdf lghr vgbum.
k. [ mì oom d n s tam usm i l ahstirh`gb ì s t .
`. [m ìoo m d n s tam usm i l ùrrmdt ìs t .
n. [ mì oom d n s tam usm i l prmsmdt vgbum.
(Gngptmn)
; 7 . Vamrm tam lghr vgbum i l tam khibifh`gb gssmt `gddit km nmtmrohdmn rmbhgkby, tam
khibifh`gb gssmt hs omgsurmn gt
g. @ist.
k. @ist bmss g`ùoubgtmn nmprm`hgthid.
`. @ist bmss g`ùoubgtmn nmprm`hgthid gdn g`ùoubgtmn hopghromdt bissms.
n. Dmt rmgbhzgkbm vgbum.
; ; . Fmdmrgbby spmgjhdf, khibifh`gb gssmts rmbgthdf t i gfrhùbturgb g`thvhty saiubn km

omgsurmn ushdf
g. Ahstirh`gb ìs t .
k. Ahstirh`gb ` i s t bmss nmprm`hgthid bmss hopghromdt.
`. G lghr vgbum gpprigà.
n. Dmt rmgbhzgkbm vgbum.
(Gngptmn)
; 0 . V a h ` a i l tam libbiwhdf vgbums hs udbhjmby t i km usmn hd lghr vgbum omgsurmomdt

i l g khibifh`gb gssmt9
g. Wuitmn prh`m hd g ogrjmt.
k. âm o i s t rm`mdt ogrjmt trgdsg`thid prh`m.
`. âm prmsmdt vgbum i l tam mxpm`tmn dmt `gsa lbiws l r i o tam gssmt.
n. Mxtmrdgb hdnmpmdnmdt vgbugthid.
(Gngptmn)
; > . âm Ubgdts \s. Siokhms @iopgdy iwds g duokmr i l amrns i l `gttbm. Vamrm
saiubn àgdfms hd tam lghr vgbum i l g amrn i l `gttbm rmìfdhzmn hd tam lhdgd`hgb
stgtmomdts, g`ìrnhdf t i UGP >7 Gfrhùbturm9
g. Hd prilht i r biss idby
k. Hd itamr ìoprmamdshvm hdìom idby
`. Hd prilht i r biss i r itamr ìoprmamdshvm hdìom
n. Hd tam stgtmomdt i l `gsa lbiws idby
(G@@G)
; = . Gd mdthty agn g pbgdtgthid lirmst tagt hs bhjmby t i km agrvmstmn gdn sibn hd 05

ymgrs. âm hdìom saiubn km g`ìudtmn l i r hd wahà i l tam libbiwhdf wgy9
g. D i hdìom saiubn rmpirtmn gddugbby udthb lhrst agrvmst gdn sgbm hd 05
ymgrs
k. Hdìom saiubn km omgsurmn gddugbby gdn rmpirtmn ushdf g lghr vgbum
gpprigà tagt rmìfdhzms gdn omgsurms khibifh`gb f r iw ta .
`. âm mvmdtugb sgbm pri`mmns saiubn km msthogtmn gdn ogtàmn t i tam prilht
gdn biss g`ìu d t ivmr tam 05 ymgr pmrhin.
n. âm pbgdtgthid lirmst saiubn km vgbumn mvmry = ymgrs gdn tam hd`rmgsm hd
vgbum saiubn km saiwd hd tam stgtmomdt i l rmìfdhzmn fghds gdn bissms
(Gngptmn)
07
07
;<. Vamd gfrhùbturgb prinu`m hs agrvmstmn, tam agrvmst saiubn km g`ìudtmn l i r
ky ushdf UGP ; Hdvmdtirhms, i r gditamr gppbh`gkbm U L[ P . L i r tam purpism i l
tagt Ptgdngrn, ` i s t gt tam ngtm i l agrvmst hs nmmomn t i km
g. tam lghr vgbum bmss ` i s t t i smbb gt pihdt i l agrvmst.
k. tam ahstirh`gb ` i s t i l tam agrvmst.
`. tam ahstirh`gb ` i s t bmss g`ùoubgtmn hopghromdt bissms.
n. ogrjmt vgbum.
;6. G fghd i r biss grhshdf i d tam hdhthgb rmìfdhthid i l g khibifh`gb gssmt gdn l r i o g
àgdfm hd tam lghr vgbum bmss ` is ts t i smbb i l g khibifh`gb gssmt saiubn km
hd`bunmn hd
g. âm dmt prilht i r biss l i r tam pmrhin.
k. âm stgtmomdt i l rmìfdhzmn fghds gdn bissms.
`. G smpgrgtm rmvgbugthid rmsmrvm.
n. G `gphtgb rmsmrvm whtahd mquhty.
(Gngptmn)
;1. Bgdn tagt hs rmbgtmn t i gfrhùbturgb g`thvhty hs vgbumn

g. Gt lghr vgbum.
k. Hd g`ìrngd`m whta UGP 7<, Uripmrty, Ubgdt gdn Mquhpomdt, i r UGP >5,
Hdvmstomdt Uripmrty
`. Gt lghr vgbum hd ìokhdgthid whta tam khibifh`gb gssmt tagt hs kmhdf f r i w d
i d tam bgdn.
n. Gt tam rmsgbm vgbum smpgrgtm l r i o tam khibifh`gb gssmt ags kmmd f r i w d i d
tam bgdn.
(Gngptmn)
;8. V a h ` a i l tam libbiwhdf ìs ts grm d i t hd`bunmn hd ìs t s t i smbb9

g. @ioohsshids t i krijmr s gdn nmgbmrs.
k. Bmvhms ky rmfubgtiry gfmd`hms.
`. ^rgdslmr tgxms gdn nuthms.
n. ^rgdspirt gdn itamr ` is ts dm`mssgry t i fmt tam gssmts t i g ogrjmt.
05. Hd rmbgthid t i UGP >7, wahà i l tam libbiwhdf hs tam bmgst nmshrgkbm àih`m i l
hdìom rmìfdhthid9
g. [mìfdhthid i l hdìom nurhdf prinu`thid
k. [mìfdhthid i l hdìom wamd g sgbm i ` ` u r s
`. [mìfdhthid i l hdìom idby wamd `gsa hs ìbbm`tmn
n. [mìfdhthid i l hdìom wamd prinu`thid hs ìopbmtmn
Fivmrdomdt frgdts
07. Gd udìdnhthidgb fivmrdomdt frgdt rmbgtmn t i g khibifh`gb gssmt tagt ags kmmd
omgsurmn gt lghr vgbum bmss ` i s t t i smbbsaiubn km rmìfdhzmn gs
g. Hdìom wamd tam frgdt kmìoms rm`mhvgkbm.
k. G nmlmrrmn `rmnht wamd tam frgdt kmìoms rm`mhvgkbm.
`. Hdìom wamd tam frgdt gppbh`gthid ags kmmd sukohttmn.
n. G nmlmrrmn `rmnht wamd tam frgdt ags kmmd gpprivmn.
(Gngptmn)
0;. ]dnmr UGP >7, wahà i l tam libbiwhdf stgtmomdts hs udtrum9

g. @idtrg`t prh`ms grm d i t dm`mssgrhby rmbmvgdt hd nmtmrohdhdf lghr vgbum, gdn
tam lghr vgbum i l g khibifh`gb gssmt i r gfrhùbturgb prinu`m hs d i t gncustmn
km`gusm i l tam mxhstmd`m i l g ìdtrg`t.
k. Gd udìdnhthidgb fivmrdomdt frgdt rmbgtmn t i g khibifh`gb gssmt omgsurmn
gt L\B@P sagbb km rmìfdhzmn hd prilht i r biss wamd, gdn idby wamd, tam
fivmrdomdt frgdt kmìoms rm`mhvgkbm.
;0;
`. G ìdnhthidgb fivmrdomdt frgdt rmbgtmn t i g khibifh`gb gssmt omgsurmn gt
L\B@P, hd`bunhdf g fivmrdomdt frgdt tagt rmquhrms gd mdthty d i t t i mdfgfm
hd spm`hlhmn gfrhùbturgb g`thvhty, sagbb km rmìfdhzmn hd prilht i r biss wamd
tam ìdnhthids gttgàhdf t i tam fivmrdomdt frgdt grm omt.
n. Hl tam tmros i l g ìdnhthidgb frgdt gbbiw pgrt i l ht t i km rmtghdmn g`ìrnhdf
t i tam thom tagt ags mbgpsmn, tam mdthty rmìfdhzms tagt pgrt hd prilht i r biss
idby upid lublhbbomdt i l tam ìdnhthid.
00. Hl tam tmros i l g ìdnhthidgb fivmrdomdt frgdt gbbiw pgrt i l tam frgdt t i km
rmtghdmn g`ìrnhdf t i tam thom tagt ags mbgpsmn, tam mdthty rmìfdhzms hdìom
l r i o frgdt
g. ushdf tam strghfat bhdmomtain
k. idby wamd tam ìdnhthid hs lublhbbmn
`. hd lubb gs thom pgssms
n. ushdf tam mllm`thvm hdtmrmst omtain
0>. Hl g fivmrdomdt frgdt hs ìdnhthidgb i d `mrtghd mvmdts, tamd tam frgdt saiubn
km rmìfdhzmn gs
g. Hdìom wamd tam ìdnhthids gttgàhdf t i tam frgdt grm omt.
k. Hdìom wamd tam frgdt ags kmmd gpprivmn.
`. G nmlmrrmn `rmnht wamd tam ìdnhthids gttgàmn t i tam fivmrdomdt frgdt
grm omt.
n. G nmlmrrmn `rmnht wamd tam frgdt hs gp privmn.
(Gngptmn)
Nhs`bisurms
0=. Vamrm tamrm hs g prinu`thid `y`bm i l o i r m tagd idm ymgr l i r g khibifh`gb gssmt,
UGP >7 mdìurgfms smpgrgtm nhs`bisurm i l tam
g. Uaysh`gb àgdfm idby. `. îtgb àgdfm hd vgbum
k. Urh`m àgdfm idby n. g gdn k
0<. V a h ` a i l tam libbiwhdf hs g rmquhrmn nhs`bisurm udnmr UGP >79

g. g qugdthlhmn nms`rhpthid i l mgà f r i u p i l khibifh`gb gssmts, nhsthdfuhsahdf
kmtwmmd ìdsuogkbm gdn kmgrmr khibifh`gb gssmts
k. g qugdthlhmn nms`rhpthid i l mgà f r i u p i l khibifh`gb gssmts, nhsthdfuhsahdf
kmtwmmd ogturm gdn hoogturm khibifh`gb gssmts
`. tam g o i u d t i l àgdfm hd lghr vgbum bmss ì s t s t i smbb hd`bunmn hd prilht i r
biss num t i paysh`gb àgdfms gdn num t i prh`m àgdfms.
n. tam nmprm`hgthid omtain usmn hl gd mdthty omgsurms khibifh`gb gssmts gt
tamhr ` i s t bmss gdy g`ùoubgtmn nmprm`hgthid gdn gdy g`ùoubgtmn
hopghromdt bissms
m. g, k gdn `
06. V a h ` a i l tam libbiwhdf hdlirogthid saiubn km nhs`bismn udnmr UGP >79

g. Pmpgrgtm nhs`bisurm i l tam fghd i r biss rmbgthdf t i khibifh`gb gssmts gdn
gfrhùbturgb prinu`m.
k. âm gffrmfgtm fghd i r biss grhshdf i d tam hdhthgb rmìfdhthid i l khibifh`gb
gssmts gdn gfrhùbturgb prinu`m gdn tam àgdfm hd lghr vgbum bmss ` i s t t i
smbb i l khibifh`gb gssmts.
`. âm titgb fghd i r biss l r i o khibifh`gb gssmts, gfrhùbturgb prinu`m, gdn
l r i o àgdfms hd lghr vgbum bmss ` i s t t i smbbi l khibifh`gb gssmts.
n. âmrm hs d i rmquhrmomdt hd tam Ptgdngrn t i nhs`bism smpgrgtmby gdy fghds
i r bissms.
(Gngptmn)
000
01. âmsm rmlmr t i taism tagt grm t i km agrvmstmn gs gfrhùbturgb prinu`m i r sibn
gs khibifh`gb gssmts.
g. ìdsuogkbm khibifh`gb gssmts `. gfrhùbturgb prinu`m
k. kmgrmr khibifh`gb gssmts n. khibifh`gb gssmts
08. âm libbiwhdf rmbgtm t i ìdsuogkbm khibifh`gb gssmts

H. bhvmsti`j hdtmdnmn l i r tam prinu`thid i l omgt
HH. bhvmsti`j ambn l i r sgbm
HHH. trmms l r i o wahà lhrmwiin hs agrvmstmn wahbm tam trmm rmoghds
H\. ` r i p s suà gs oghzm gdn wamgt
\. trmms kmhdf f r i w d l i r buokmr
\H. \H lhsa hd l g r o s
g. H\, \ , \H k. HH, H\, \ , \H `. H, HH, H\, \ , \H n. gbb i l tamsm
>5. âmsm khibifh`gb gssmts grm d i t gfrhùbturgb prinu`m kut, rgtamr, grm smbl-
rmfmdmrgthdf.
g. ìdsuogkbm khibifh`gb gssmts `. gfrhùbturgb prinu`m
k. kmgrmr khibifh`gb gssmts n. khibifh`gb gssmts
>7. âm libbiwhdf rmbgtm t i kmgrmr khibifh`gb gssmts

H. bhvmsti`j l r i o wahà ohbj hs prinu`mn
HH. frgpm vhdms
HHH. lruht trmms
H\. trmms l r i o wahà lhrmwiin hs agrvmstmn wahbm tam trmm rmoghds
\. trmms kmhdf f r i w d l i r buokmr
\H. lhsa hd lg r o s
g. H, HH, HHH,H\ k. HH, H\, \ , \H `. H, HH, HHH,H\, \ n. gbb i l tamsm
> ; . âmsm grm khibifh`gb gssmts tagt agvm gttghdmn agrvmstgkbm spm`hlh`gthids ( l i r
ìdsuogkbm khibifh`gb gssmts) i r grm gkbm t i sustghd rmfubgr agrvmsts ( l i r
kmgrmr khibifh`gb gssmts).
g. ogturm khibifh`gb gssmts `. agrvmstgkbm khibifh`gb gssmts
k. hoogturm khibifh`gb gssmts n. ìopbmtmby outgtmn khibifh`gb gssmts
@agptmr 7 0 - Puffmstmn gdswmrs t i rmvhmw tamiry qumsthids

7. G 77. K ;7. @ 07. G >7. G
;. @ 7;. @ ;;. @ 0;. N >;. G
0.. G 70. K ;0. N 00. G
>. K 7>. N ;>. G 0>. G
=. N 7=. G ;=. K 0=. N
<. N 7<. N ;<. G 0<. N
6. @ 76. G ;6. G 06. K
1.. K 71. @ ;1. K 01. G
8. @ 78. @ ;8. N 08. @
75. N ;5 . G 05. @ >5. K
0>0>
@agptmr 7 >
Uripmrty, Ubgdt gd n Mquhpomdt (Ugrt 7 )
@agptmr 7>3 Oubthpbm àih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

G`quhshthid id ` g s a kgshs
7.. BIW]G@HI]P ^GBJG^H\M @i. g`quhrmn g lg`tiry mquhpomdt ivmrsmgs i d `gsa
kgshs l i r ₷>55,555. Gnnhthidgb ìs t s hdùrrmn hd`bunm tam libbiwhdf3
ìooh s s h i d s pghn t i krijmr s l i r tam puràgsm i l tam mquhpomdt, ₷;5,555:
hop irt nuthms i l ₷755,555: did-rmludngkbm puràgsm tgxms i l ₷>5,555: lrmhfat
` i s t i l trgdslmrrhdf tam mquhpomdt t i BIW]G@HI]P‘ prmohsms, ₷>,555: ìs ts i l
gssmokbhdf gdn hdstgbbhdf tam mquhpomdt, ₷1,555: ì s t s i l tmsthdf tam
mquhpomdt, ₷<,555: gnohdhstrgthid gdn itamr fmdmrgb ivmramgn ìsts,
₷7<,155: gdn gnvmrthsmomdt gdn p r i o i t h i d ì s t s i l tam dmw prinu`t t i km
prinu`mn ky tam mquhpomdt, ₷7=,;55. âm sgopbms fmdmrgtmn l r i o tmsthdf tam
mquhpomdt wmrm sibn gt ₷;,555. A i w o u ` a hs tam hdhthgb ` i s t i l tam
mquhpomdt9
g. =61,555 k. =8>,155 `. =6<,555 n. =8;,155
G`quhshthid id g ` ` i u d t
;. U[M@B]NM U[M\MD^ @i. g`quhrmn gd mquhpomdt l i r ₷>>1,555 i d g`ìu d t
whta g `rmnht tmro i l ;/ 7 = , d/05. Gdy nhsìudt hs ` ioputmn kgsmn i d tam
puràgsm prh`m. âm puràgsm prh`m hs hd`bushvm i l 7 ; % vgbum gnnmn tgx (\ G^).
U[M@B]NM @i. hs \G^-rmfhstmrmn gdn gdy hdput \ G ^ pghn hs rmludngkbm
t a r i u f a nmnu`thid l r i o oidtaby iutput \ G ^ rmohttmn t i tam Kurmgu i l
Hdtmrdgb [mvmdum (KH[). Gnnhthidgb ì s t s hdùrrmn hd`bunm ₷>5,555 ` i s t i l
trghdhdf stgll w a i whbb km ipmrgthdf tam mquhpomdt gdn ₷<5,555 ` i s t i l
rmbi`gthdf tam mquhpomdt t i g dmw bi`gthid gltmr ht wgs hdstgbbmn hd g bi`gthid
irhfhdgbby hdtmdnmn ky ogdgfmomdt. A i w o u ` a hs tam hdhthgb ` i s t i l tam
mquhpomdt9
g. >55,555 k. 087,5>5 `. >87,5>5 n. 08;,555
Nmlmrrmn smttbmomdt ‐ whta ` g s a prh`m mquhvgbmdt

0. I d Cgdugry 7, ;5x7, P W ] G O I ] P P@GBX @i. puràgsmn lurdht urm whta gd
hdstgbbomdt prh`m i l ₷=;5,555 gdn g `gsa prh`m mquhvgbmdt i l ₷>55,555 ky
pgyhdf ₷>5,555 niwd pgyomdt gdn hssuhdf g idm-ymgr didhdtmrmst-kmgrhdf
ditm i l ₷7;5,555 pgygkbm hd mqugb smoh-gddugb hdstgbbomdts i d Cuby 7 gdn
Nm`mokmr 07, ;5x7. A i w o u ` a hs tam hdhthgb ` i s t i l tam lurdhturm9
g. =;5,555 k. >15,555 `. >55,555 n. 0<5,555
Nmlmrrmn smttbmomdt ‐ d i ` g s a prh`m mquhvgbmdt

>. I d Cgdugry 7, ;5x7, [MMNX PBMDNM[ @i. puràgsmn lhxtu rms whta gd
hdstgbbomdt prh`m i l ₷=;5,555 ky pgyhdf ₷>5,555 niwd pgyomdt gdn hssuhdf g
tarmm-ymgr didhdtmrmst kmgrhdf ditm i l ₷>15,555 pgygkbm hd tarmm mqugb
gddugb hdstgbbomdts stgrthdf Nm`mokmr 07, ;5x7. âm prmvghbhdf rgtm l i r tam
ditm gs i l Cgdugry 7, ;5x7 hs 7 ; % . A i w o u ` a hs tam hdhthgb ` i s t i l tam lhxturms9
g. =;5,555 k. >15,555 `. > ; > , ; 8 0 n. 0<5,555
Nmlmrrmn smttbmomdt ‐ d i ` g s a prh`m mquhvgbmdt

=. I d Cgdugry 7, ;5x7 GK@ @i. g`quhrmn g kuhbnhdf l i r ₷015,555, hd`bunhdf
₷;5,555 did-rmludngkbm puràgsm tgxms. âm puràgsm gfrmmomdt privhnmn
l i r pgyomdt t i km ognm hd lubb i d Nm`mokmr 07, ;5x7 . Bmfgb lmms i l ₷1,555
0=0=
wmrm hdùrrmn hd g`quhrhdf tam kuhbnhdf gdn pghn i d Cgdugry 7, ;5x7. Gd
gppriprhgtm nhsìudt rgtm hs 75%. A i w o u ` a hs tam hdhthgb ` i s t i l tam kuhbnhdf9
g. 0<1,555 k. 011,555 `. > ; > , < 0 > n. 0=0,>=<
@bgssms i l UUM
<. GK@ @i. agn tam libbiwhdf gssmts i d Nm`mokmr 07, ;5x7.
Bgdn usmn gs pbgdt shtm =5,555
Bgdn gdn kuhbnhdf `bgsshlhmn gs ambn l i r sgbm 615,555
Kuhbnhdf usmn gs illh`m =55,555
Kuhbnhdf rmdtmn i u t udnmr ipmrgthdf bmgsm >;5,555
Mquhpomdt kmhdf sibn hd tam irnhdgry ìursm i l kushdmss 005,555
Illh`m lurdhturm ;>,555
Lhxturms gdn shfdgfm 75,555
Ogàhdmry 7;,555
Gutioikhbms (usmn ky ` i o p g d y illh`mrs) 0=5,555
Nmbhvmry tru `js (usmn ky tam sahpphdf nmpgrtomdt) >;5,555
@ioputmrs 65,555
Ghr`rglt rmdtmn i u t t i vgrhius `bhmdts <85,555
Nghry `gttbm (ambn t i prinu`m ohbj tagt hs sibn t i ùstiomrs) 75,555
Agrvmstmn ohbj 0,555
Gppbm trmms (ambn t i kmgr lruhts t i tagt grm sibn t i ùstiomrs) <,555
Agrvmstmn gppbms ;,555
A i w o u ` a hs tam titgb i l gssmts `bgsshlhmn gs pripmrty, pbgdt gdn mquhpomdt9

g. ;,70;,555 k. ;,7;<,555 `. ;,7>;,555 n. ;,7>1,555
G`quhshthid id b u o p - s u o prh`m (kuhbnhdf d i t rgzmn)

I d Gprhb 7, ;5x7, MP@]BMD^ MNHKBM @i. puràgsmn bgdn gdn kuhbnhdf ky pgyhdf
₷>5,555,555 gdn gssuohdf g o i r t f g f m i l ₷1,555,555. âm bgdn gdn kuhbnhdf agvm
gpprghsmn vgbums i l ₷;5,555,555 gdn ₷>5,555,555, rmspm`thvmby. âm kuhbnhdf whbb
km usmn ky MP@]BMD^ @i. gs hts dmw illh`m.
Gnnhthidgb ìs t s rmbgthdf t i tam puràgsm hd`bunm tam libbiwhdf3

Bmfgb ` i s t i l ìdvmyhdf gdn rmfhstmrhdf thtbm t i bgdn ₷0;,555
Ugyomdt t i tmdgdts t i vg`gtm prmohsms 0<,555
Ipthid pghn i d tam bgdn gdn kuhbnhdf ;>,555
Ipthid pghn i d shohbgr bgdn gdn kuhbnhdf d i t g`quhrmn 7;,555
Krijmr's lmm i d tam bgdn gdn kuhbnhdf <5,555
]dpghn rmgb mstgtm tgxms prhir t i Gprhb 7, ;5x7 gssuomn
ky MP@]BMD^ @i. ‐ gssmssmn i d bgdn 7;5,555
[mgb mstgtm tgxms gltmr Gprhb 7, ;5x7 15,555
[mpghrs gdn rmdivgthid ìs t s kmlirm tam kuhbnhdf
hs i`ùphmn 7<5,555
[mpghr ` is ts gltmr tam kuhbnhdf hs i`ùphmn ;55,555
6. A i w o u ` a hs tam ` i s t i l tam bgdn9

g. 7<,78;,555 k. 76,;8;,555 `. 7=,>8;,555 n. 7>,=8;,555
1. A i w o u ` a hs tam ` i s t i l tam kuhbnhdf9

g. ;0,>;5,555 k. 0;,<>5,555 `. 0;,;>5,555 n. ;>,>>5,555
0<0<
G`quhshthid id b u o p - s u o prh`m (kuhbnhdf nmoibhsamn)
I d Gprhb 7, ;5x7, GK@ @i. puràgsmn bgdn gdn kuhbnhdf l i r g buop-suo prh`m i l
₷>1,555,555. âm mxhsthdf kuhbnhdf whbb km nmoibhsamn gdn g dmw kuhbnhdf whbb km
ìdstru`tmn.
Gnnhthidgb ìs t s rmbgthdf t i tam puràgsm hd`bunm tam libbiwhdf3

^htbm fugrgdtmm 15,555
Ipthid pghn l i r tam bgdn gdn ibn kuhbnhdf g`quhrmn ;>,555
Ugyomdts t i tmdgdts t i vg`gtm prmohsms >1,555
@ist i l rgzhdf tam ibn kuhbnhdf (nmoibhthid ` i s t ) ;>5,555
Uri`mmns l r i o sgbm i l sgbvgfmn ogtmrhgbs <5,555
Lghr vgbum i l ogtmrhgbs sgbvgfmn l r i o tam
ibn kuhbnhdf gdn usmn hd tam dmw kuhbnhdf 7;5,555
@idstru`thid ` i s t i l dmw kuhbnhdf (ìopbmtmn) 0>,555,555
8. âm bgdn gdn ibn kuhbnhdf agvm lghr vgbums i l ₷;5,555,555 gdn ₷>5,555,555,
rmspm`thvmby. A i w o u ` a grm tam gbbi`gtmn ì s t s i l tam bgdn gdn tam dmw
kuhbnhdf9
Bgdn Dmw kuhbnhdf
g. 7<,1<>,555 00,615,555
k. 7<,75>,555 0>,715,555
`. 7=,815,555 0<,<65,555
n. 7<,57>,555 0>,175,555
75. âm bgdn gdn ibn kuhbnhdf agvm lghr vgbums i l ₷;5,555,555 gdn ₷>5,555,555,
rmspm`thvmby. A i w o u ` a hs àgrfmn gs biss i d hdhthgb rmìfdhthid9
g. >1,555 k. 0;,555,555 `. 0;,5>1,555 n. 5
77. âm ibn kuhbnhdf hs udusgkbm gdn ags gd hdshfdhlh`gdt lghr vgbum. A i w o u ` a grm
tam gbbi`gtmn ì s t s i l tam bgdn gdn tam dmw kuhbnhdf9
Bgdn Dmw kuhbnhdf
g. ><,<>5,555 00,615,555
k. ><,75>,555 0>,715,555
`. >1,7=;,555 0>,715,555
n. ><,7>5,555 0>,175,555
7;. âm ibn kuhbnhdf hs udusgkbm gdn ags gd hdshfdhlh`gdt lghr vgbum. A i w o u ` a hs
àgrfmn gs biss i d hdhthgb rmìfdhthid9
g. >1,555 k. 0;,555,555 `. 0;,5>1,555 n. 5
@ist il smbl-ìdstru`tmn gssmt

B I G ^ A AG^M @i. puràgsmn g bit l i r ₷1,555,555. Hoomnhgtmby gltmr tam puràgsm,
B I G ^ A stgrtmn ìdstru`thid i l g dmw kuhbnhdf i d tam bit. âm libbiwhdf wmrm
gnnhthidgb ì s t s hdùrrmn ky B I G ^ A @i.
Bmfgb ` i s t i l ìdvmyhdf bgdn ₷ >5,555
Ppm`hgb gssmssomdt ;5,555
Purvmy ìs t s <5,555
Ogtmrhgbs, bgkir, gdn ivmramgn ìs ts ;;,555,555
@gsa nhsìudts i d ogtmrhgbs puràgsmn d i t tgjmd 7;5,555
@bmrh`gb gdn itamr mxpmdsms rmbgtmn t i ìdstru`thid =<,555
Mx`gvgthid ì s ts >55,555
Gràhtm`turgb lmms gdn kuhbnhdf pmroht ;>5,555
Pupmrvhshid ky ogdgfmomdt i d ìdstru`thid >1,555
Hdsurgd`m prmohuos pghn l i r wirjmrs =;5,555
06
06
Ugyomdt l i r `bgho l i r hdcurhms d i t ìvmrmn ky hdsurgd`m 715,555
Pgvhdf i d ìdstru`thid 155,555
@ist i l àgdfms t i pbgds gdn spm`hlh`gthids num t i
=<5,555
Hdmllh`hmd`hms
Ugvhdf i l strmmts gdn shnmwgbjs ( d i t hd`bunmn hd
kbumprhdt) >5,555
Hdìom mgrdmn i d g vg`gdt spg`m rmdtmn gs pgrjhdf
bit nurhdf ìdstru`thid 0<,555
70. A i w o u ` a hs tam ` i s t i l tam bgdn9

g. 1,7<5,555 k. 1,755,555 `. 1,7;5,555 n. 1,5<5,555
7>. A i w o u ` a hs tam ` i s t i l tam kuhbnhdf9

g. ;0,7>>,555 k. ;0,71>,555 `. ;0,;<>,555 n. ;0,58<,555
@ist i l mquhpomdt ‐ whta n m ` i o o h s s h i d h d f ` i s t

7=. K G V N X HDNM@MD^ @i. g`quhrmn gd ihb rhf l i r ₷>55,555,555. Hdstgbbgthid gdn
itamr dm`mssgry ì s t s hd krhdfhdf tam mquhpomdt t i hts hdtmdnmn ìdnhthid l i r
usm titgbmn ₷15,555,555. K GV N X hs rmquhrmn ky bgw t i nhsogdtbm tam
mquhpomdt gdn rmstirm tam shtm wamrm ht hs hdstgbbmn gltmr ; 5 ymgrs. âm
msthogtmn nmìoohsshidhdf gdn rmstirgthid ì s t s grm ₷>5,555,555. âm
hoputmn rgtm i l hdtmrmst hs 7 ; % . A i w o u ` a hs tam hdhthgb ` i s t i l tam
mquhpomdt9
g. >15,555,555 k. >>5,555,555 `. >1>,7><,<6; n. >5>,7><,<6;
V h t a lghr vgbum i l gssmt fhvmd u p

Lg`t pgttmrd
LMMKBM @i. mxàgdfmn mquhpomdt whta VMG J , Hd`. Umrthdmdt ngtg grm saiwd
kmbiw3
LMMKBM VM G J,
@i. Hd`.
Mquhpomdt >,555,555 1,555,555
G`ùoubgtmn nmprm`hgthid 155,555 0,;55,555
@grryhdf g o i u d t 0,;55,555 >,155,555
Lghr vgbum 0,155,555 >,>55,555
@gsa pghn ky LMMKBM @i. t i <55,555 <55,555
VMG J , Hd`.
7<. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky LMMKBM @i.9

g. >,>55,555 k. =,555,555 `. 0,155,555 n. 0,>55,555
76. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky V M G J @i.9

g. 0,155,555 k. >,>55,555 `. =,555,555 n. 0,>55,555
71. A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky LMMKBM @i.9

g. (<55,555) k. <55,555 `. 7,;55,555 n. 5
78. A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky V M G J @i.9

g. (>55,555) k. >55,555 `. (7,555,555)n. 5
Lghr vgbum i l gssmt fhvmd u p hs hdnmtmrohdgkbm

]sm tam lg`t pgttmrd hd tam prm`mnhdf prikbmo mx`mpt tagt LMMKBM @i. `gddit
nmtmrohdm tam lghr vgbum i l tam mquhpomdt fhvmd up kut hs gwgrm tagt tam
mquhpomdt tagt whbb km rm`mhvmn l r i o VMG J , Hd`. ags g lghr vgbum i l ₷>,>55,555.
01
01
5;5.. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky LMMKBM @i.9
g. >,>55,555 k. =,555,555 `. 0,155,555 n. 0,>55,555
;7
; 7. . A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky LMMKBM @i.9
g. (<55,555) k. <55,555 `. 7,;55,555 n. 5
Di ìoomr`hgb sukstgd`m
]sm tam lg`t pgttmrd hd tam prm`mnhdf prikbmo mx`mpt tagt tam mxàgdfm ags d i
ìoomr`hgb sukstgd`m.
.;;. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky LMMKBM @i.9
g. >,>55,555 k. =,555,555 `. 0,155,555 n. 0,;55,555
;0
; 0. . A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky LMMKBM @i.9
g. (<55,555) k. <55,555 `. 7,;55,555 n. 5
^rgnm-hd
^[GDP@MDN MQ@MMN @i. trgnmn hd gd ibn ogàhdm l i r g dmw oinmb. Umrthdmdt
ngtg grm gs libbiws3
Ibn mquhpomdt3
@ist ;55,555
G`ùoubgtmn nmprm`hgthid 15,555
Gvmrgfm pukbhsamn rmtghb vgbum ;>,555
Dmw mquhpomdt3
Bhst prh`m 015,555
@gsa prh`m whtaiut trgnm hd ;15,555
@gsa prh`m whta trgnm hd ;;5,555
;>;>. . A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky ^[GDP@MDN @i.9

g. ;>>,555 k. ;15,555 `. 0;5,555 n. 71>,555
;=;=. . A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky ^[GDP@MDN @i.9

g. <5,555 k. 7<5,555 `. (<5,555) n. 5
G`quhshthid tariufa hssugd`m i l i w d mquhty hdstruomdt

Lg`t pgttmrd
[MPHBHMD^ MBGP^H@ @i. g`quhrmn bgdn whta lghr vgbum i l ₷>,555,555 ky hssuhdf
75,555 sagrms whta pgr vgbum i l ₷>5 pmr sagrm gdn quitmn prh`m i l ₷0<5 pmr
sagrm.
;<;<. . A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky [MPHBHMD^ @i.9

g. >55,555 k. >,555,555 `. 0,<55,555 n. 715,555
;6
; 6. . A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky [MPHBHMD^ @i.9
g. 0,;55,555 k. >55,555 `. (>55,555) n. 5
;1
; 1. . ]sm tam lg`t pgttmrd gkivm mx`mpt tagt tam lghr vgbum i l tam bgdn hs
hdnmtmrohdgkbm. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky
[MPHBHMD^ @i.9
g. >55,555 k. >,555,555 `. 0,<55,555 n. 715,555
;8
; 8. . A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky [MPHBHMD^ @i.9
g. 0,;55,555 k. >55,555 `. (>55,555) n. 5
08
08
G`quhshthid tariufa hssugd`m i l k i d n s pgygkbm
Lg`t pgttmrd
I d Cgdugry 7, ;5x7, BGKX[HDÂ OGSM @i. g`quhrmn bgdn whta lghr vgbum i l
₷0,155,55 ky hssuhdf g 0-ymgr, 75%, ₷>,555,555 kidns. Urhd`hpgb hs num i d
Cgdugry 7, ; 5 x > kut hdtmrmst hs num gt mgà ymgr-mdn. âm prmvghbhdf ogrjmt rgtm
i l hdtmrmst l i r g shohbgr hdstruomdt i d Cgdugry 7, ;5x7 hs 7 ; % . âm prmsmdt vgbum
i l tam luturm `gsa lbiws l r i o tam kidns nhsìudtmn gt 7 ; % hs ₷0,156,1=;.
05. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky BGKX[HDÂ @i.9

g. 0,155,555 k. >,555,555 `. 0,156,1=; n. 715,555
07. A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky BGKX[HDÂ @i.9

g. 78;,7>1 k. (78;,7>1) `. (;55,555) n. 5
0;. ]sm tam lg`t pgttmrd gkivm mx`mpt tagt tam lghr vgbum i l tam bgdn hs
hdnmtmrohdgkbm. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt rm`mhvmn ky
BGKX[HDÂ @i.9
g. 0,155,555 k. >,555,555 `. 0,156,1=; n. 715,555
00. A i w o u ` a hs fghd (biss) i d mxàgdfm rmìfdhzmn ky BGKX[HDÂ @i.9

g. 78;,7>1 k. (78;,7>1) `. (;55,555) n. 5
G`quhshthid ky n i d g t h i d
F [ I \ M B @i. rm`mhvmn nidgthid i l mquhpomdt l r i o @[GVB, Hd`., gd udrmbgtmn
lirmhfd ìrp irgth id. âm mquhpomdt ags g lghr vgbum i l ₷>,555,555. Dm`mssgry
ìs t s hdùrrmn ky F [ I \ M B @i. t i krhdf tam gssmt t i hts hdtmdnmn ìdnhthid l i r usm
goiudtmn t i ₷>5,555.
0>. âm mdtry t i rmìrn tam rm`mhpt i l tam nidgthid hd`bunms

g. g `rmnht t i sagrm prmohuo i l ₷>,5>5,555
k. g `rmnht t i sagrm prmohuo i l ₷0,8<5,555
`. g `rmnht t i hdìom l r i o nidgthid i l ₷>,5>5,555
n. g `rmnht t i hdìom l r i o nidgthid i l ₷0,8<5,555
0=. Gssuohdf tam n i d i r hs g sagrmaibnmr i l F [ I \ M B @i., tam mdtry t i rmìrn tam

rm`mhpt i l tam nidgthid hd`bunms
g. g `rmnht t i sagrm prmohuo i l ₷>,5>5,555
k. g `rmnht t i sagrm prmohuo i l ₷0,8<5,555
`. g `rmnht t i hdìom l r i o nidgthid i l ₷>,5>5,555
n. g `rmnht t i hdìom l r i o nidgthid i l ₷0,8<5,555

@agptmr 7>3 ^ a m i r y i l G ` ` i u d t s [mvhmwmr

7. UGP 7< sagbb km gppbhmn t i wahà i l tam libbiwhdf
g. bgdn ambn l i r luturm pbgdt shtm
k. kuhbnhdf d i t usmn hd dirogb ipmrgthids kut hs kmhdf bmgsmn i u t udnmr
ipmrgthdf bmgsm
>5>5
`. mquhpomdt ambn l i r sgbm udnmr U L [ P =
n. khibifh`gb gssmts rmbgtmn t i gfrhùbturgb g`thvhty
; . âm prhd`hpgb hssums hd tam g`ìudthdf l i r pripmrty, pbgdt gdn mquhpomdt

hd`bunm wahà i l tam libbiwhdf9
H. âm rmìfdhthid i l tam gssmts.
HH. âm nmtmrohdgthid i l `grryhdf goiu d ts gdn tam nmprm`hgthid àgrfms gdn
hopghromdt bissms t i km rmìfdhzmn hd rmbgthid t i gssmts rmìfdhzmn.
HHH. âm ìopbmx ìoputgthid i l rmvgbugthid surpbus.
g. H, HH k. H, HHH `. HHH n. H, HH, HHH
[mìfdhthid prhd`hpbms
0. V a h ` a i l tam libbiwhdf hs d i t g o g c i r àgrg`tmrhsth` i l g pbgdt gssmt9
g. Uissmssms paysh`gb sukstgd`m `. G`quhrmn l i r usm
k. G`quhrmn l i r rmsgbm n. Xhmbns smrvh`ms ivmr g duokmr i l ymgrs
(GH@UG)
>. V a h ` a i l tamsm hs d it g o g c i r àgrg`tmrhsth` i l g pbgdt gssmt9

g. Uissmssms paysh`gb sukstgd`m
k. G`quhrmn l i r usm hd ipmrgthids
`. Xhmbns smrvh`ms ivmr g duokmr i l ymgrs
n. Gbb i l tamsm grm o g c i r àgrg`tmrhsth`s i l g pbgdt gssmt.
(GH@UG)
=. Uripmrty, pbgdt & mquhpomdt ags gbb i l tam libbiwhdf àgrg`tmrhsth`s mx`mpt3
g. âmy grm hdtmdnmn l i r usm hd ipmrgthdf g`thvhthms, gdn grm d i t g`quhrmn l i r
sgbm hd tam irnhdgry ìursm i l kushdmss.
k. âmy grm `bgsshlhmn gs didùrrmdt tgdfhkbm gssmts
`. âmhr smrvh`m pitmdthgb dirogbby nhohdhsams whta usm.
n. âmy nid't typh`gbby o gjm up g bgrfm pgrt i l g ìrpirgthid's ipmrgthdf
gssmts.
<. V a h ` a i l tam libbiwhdf stgtmomdts hs ìdshstmdt whta tam privhshids i l UGP

7<9
H. Hl lghr vgbum `gd km omgsurmn rmbhgkby, gd mdthty o g y `grry gbb htmos i l
pripmrty, pbgdt gdn mquhpomdt i l g `bgss gt g rmvgbumn goiu d t, wahà hs
tam lghr vgbum i l tam htmos gt tam ngtm i l tam rmvgbugthid bmss gdy
suksmqumdt g`ùoubgtmn nmprm`hgthid gdn g`ùoubgtmn hopghromdt
bissms.
HH. Gd mdthty hs rmquhrmn t i nmtmrohdm tam nmprm`hgthid àgrfm smpgrgtmby l i r
mgà shfdhlh`gdt pgrt i l gd htmo i l pripmrty, pbgdt gdn mquhpomdt.
HHH. Gd mdthty hs rmquhrmn t i omgsurm tam rmshnugb vgbum i l gd htmo i l pripmrty,
pbgdt gdn mquhpomdt gs tam g o i u d t ht msthogtms ht wiubn rm`mhvm ùrrmdtby
l i r tam gssmt hl tam gssmt wmrm gbrmgny i l tam gfm gdn hd tam ìdnhthid
mxpm`tmn gt tam mdn i l hts usmlub bhlm.
H\. Gd mdthty hs rmquhrmn t i kmfhd nmprm`hgthdf gd htmo i l pripmrty, pbgdt gdn
mquhpomdt wamd ht hs gvghbgkbm l i r usm gdn t i ìdthdum nmprm`hgthdf ht udthb
ht hs nmrmìfdhzmn, mvmd hl nurhdf tagt pmrhin tam htmo hs hnbm.
g. H, HH k. H, HH, H\ `. H, HH, HHH n. H, HH, HHH,H\
6. V a h ` a i l tam libbiwhdf stgtmomdts hs hdìdshstmdt whta tam privhshids i l UGP

7<9
g. Gd mdthty hs rmquhrmn t i nmrmìfdhzm tam `grryhdf g o i u d t i l gd htmo i l
pripmrty, pbgdt gdn mquhpomdt tagt ht nhspisms i l i d tam ngtm tam `rhtmrhg
l i r tam sgbm i l f i i n s wiubn km omt.
>7>7
k. Gd mdthty hs rmquhrmn t i nmrmìfdhzm tam `grryhdf g o i u d t i l g pgrt i l gd
htmo i l pripmrty, pbgdt gdn mquhpomdt hl tagt pgrt ags kmmd rmpbg`mn gdn
tam mdthty ags hd`bunmn tam ` i s t i l tam rmpbg`momdt hd tam `grryhdf g o i u d t
i l tam htmo.
`. Gd mdthty `gddit `bgsshly gs rmvmdum g fghd ht rmgbhzms i d tam nhspisgb i l gd
htmo i l pripmrty, pbgdt gdn mquhpomdt
n. Gd mdthty hs rmquhrmn t i omgsurm tam rmshnugb vgbum i l gd htmo i l pripmrty,
pbgdt gdn mquhpomdt gs tam g o i u d t ht msthogtms ht wiubn rm`mhvm hd tam
luturm l i r tam gssmt hl tam gssmt wmrm gbrmgny i l tam gfm gdn hd tam
ìdnhthid mxpm`tmn gt tam mdn i l hts usmlub bhlm.
1. G`ìudthdf rmìfdhthid saiubn km fhvmd t i s io m i r gbb i l tam fghd rmgbhzmn i d g

didoidmtgry mxàgdfm i l pbgdt gssmts mx`mpt
g. wamd tam mxàgdfm hs idm whta d i ìoomr`hgb sukstgd`m gdn d i `gsa hs
hdvibvmn gdn tagt d i hopghromdt bissms grm dmmnmn t i km rmìfdhzmn.
k. wamrm tam gssmts mxàgdfmn grm nhsshohbgr gdn gnnhthidgb `gsa hs pghn
`. wamrm tam gssmts mxàgdfmn grm nhsshohbgr gdn gnnhthidgb `gsa hs rm`mhvmn
n. wamd tam mxàgdfm hs idm whta d i ìoomr`hgb sukstgd`m wamtamr i r d i t
tamrm hs `gsa hdvibvmn gdn tagt d i hopghromdt bissms grm dmmnmn t i km
rmìfdhzmn.
8. âm ` i s t i l bgdn o i s t bhjmby nims d it hd`bunm

g. ` i s t s i l frgnhdf, lhbbhdf, nrghdhdf, gdn `bmgrhdf.
k. ì s t s i l rmoivhdf ibn kuhbnhdfs.
`. ìs t s i l hoprivmomdts whta udbhohtmn usmlub bhvms.
n. spm`hgb gssmssomdts.
75. Vamd tam lghr vgbum i l tam did-oidmtgry gssmt mxàgdfmn hd g trgdsg`thid
whta ìoomr`hgb sukstgd`m hs hdnmtmrohdgkbm, tam did-oidmtgry gssmt
rm`mhvmn whbb km vgbumn gt
g. lghr vgbum i l gssmt fhvmd up gncustmn l i r `gsa rm`mhvmn i r fhvmd
k. lghr vgbum i l gssmt rm`mhvmn
`. lghr vgbum i l gssmt rm`mhvmn gncustmn l i r `gsa rm`mhvmn i r fhvmd
n. `grryhdf g o i u d t i l gssmt fhvmd up gncustmn l i r `gsa rm`mhvmn i r fhvmd
77. Nm`rmgsm hd mquhty grhsm l r i o

g. trgdslmrs l r i o gd mdthty t i hts iwdmrs
k. hdvmstomdts hd gd mdthty ky hts iwdmrs
`. did-rm`hpri`gb trgdslmrs t i gd mdthty l r i o itamr tagd iwdmrs
n. upwgrn vgbugthid i l pripmrty, pbgdt gdn mquhpomdt
([U@UG)
7 ; . V a h ` a i l tam libbiwhdf tmros kmst nms`rhkms tam rmoivgb i l gd gssmt l r i o gd

mdthty's stgtmomdt i l lhdgd`hgb pishthid9
g. Nmrmìfdhthid k. Hopghromdt `. Vrhtm-ill n. Nmprm`hgthid
70. Hl g ì rp i r gth id puràgsms g bit gdn kuhbnhdf gdn suksmqumdtby tmgrs niwd tam
kuhbnhdf gdn usms tam pripmrty gs g pgrjhdf bit, tam pripmr g`ìudthdf
trmgtomdt i l tam ` i s t i l tam kuhbnhdf wiubn nmpmdn i d
g. tam shfdhlh`gd`m i l tam ` i s t gbbi`gtmn t i tam kuhbnhdf hd rmbgthid t i tam
ìokhdmn ` i s t i l tam bit gdn kuhbnhdf.
k. tam bmdfta i l thom l i r wahà tam kuhbnhdf wgs ambn prhir t i hts nmoibhthid.
`. tam ìdtmopbgtmn luturm usm i l tam pgrjhdf bit.
n. tam did-lhdgd`hgb gssmt‘s ahfamst gdn kmst usm nmtmrohdmn l r i o tam
pmrspm`thvm i l ogrjmt pgrth`hpgdts, mvmd hl tam mdthty hdtmdns g nhllmrmdt
usm i r hdtmdns d i t t i usm tam did-lhdgd`hgb gssmt.
;>;
(GH@UG)
7>. G`ìudthdf l i r tgdfhkbm ipmrgthidgb gssmts hs prhogrhby hd ` i d l i r o h t y whta tam3

g. ahstirh`gb ` i s t prhd`hpbm
k. ahstirh`gb ` i s t prhd`hpbm gdn rmpirthdf prhd`hpbm
`. ogtàhdf prhd`hpbm gdn rmpirthdf prhd`hpbm
n. ogtàhdf prhd`hpbm
m. ogtàhdf prhd`hpbm gdn ahstirh`gb ` i s t prhd`hpbm
(Gngptmn)
7=. Grm tam libbiwhdf stgtmomdts rmfgrnhdf tam ` i s t i l gd gssmt trum i r lgbsm,
g`ìrnhdf t i UGP7< Uripmrty, pbgdt gdn mquhpomdt9
(7) âm ` i s t hd`bunms `gsa mquhvgbmdts pghn t i g`quhrm gd gssmt.
( ; ) âm ` i s t hd`bunms tam lghr vgbum i l gdy did-oidmtgry ìdshnmrgthid fhvmd
t i g`quhrm gd gssmt.
g. Lgbsm Lgbsm k. Lgbsm ^rum `. ^rum Lgbsm n. ^rum ^rum
(G@@G)
7<. âm nmkht l i r g did-rmludngkbm sgbms tgx pripmrby bmvhmn gdn pghn i d tam
puràgsm i l ogàhdmry prmlmrgkby wiubn km g àgrfm t i
g. tam ogàhdmry g`ìudt.
k. g smpgrgtm nmlmrrmn àgrfm g`ìudt.
`. ohs`mbbgdmius tgx mxpmdsm (wahà hd`bunms gbb tgxms itamr tagd taism i d
hdìom).
n. g`ùoubgtmn nmprm`hgthid--ogàhdmry.
(GH@UG)
76. Pogbb tiibs gdn ìdtghdmrs usmn rmpmgtmnby l i r o i r m tagd g ymgr grm `bgsshlhmn
i d tam kgbgd`m sammt gs
g. ùrrmdt gssmts k. lhxmn gssmts `. nmlmrrmn àgrfms n. hdvmstomdts
(GH@UG)
71. Aitmb @gbhlirdhg @irpirgthid rm`mdtby puràgsmn Mgfbms Aitmb gdn tam bgdn i d
wahà ht hs bi`gtmn whta tam pbgd t i tmgr niwd tam Mgfbms Aitmb gdn kuhbn g
dmw buxury aitmb id tam shtm. âm ` i s t i l tam Mgfbms Aitmb saiubn km
g. nmprm`hgtmn ivmr tam pmrhin l r i o g`quhshthid t i tam ngtm tam aitmb hs
sàmnubmn t i km t i rd niwd.
k. wrhttmd i l l gs gd mxtrgirnhdgry biss hd tam ymgr tam aitmb hs t i rd niwd.
`. `gphtgbhzmn gs pgrt i l tam ` i s t i l tam bgdn.
n. `gphtgbhzmn gs pgrt i l tam ` i s t i l tam dmw aitmb.
(GH@UG)
78. V a h ` a i l tam libbiwhdf stgtmomdts grm ìrrm`t pmr UGP7< Uripmrty, pbgdt gdn
mquhpomdt9
H. Gssmts grm nmprm`hgtmn mvmd hl tamhr lghr vgbum mx`mmns tamhr `grryhdf
goiudt
HH. Bgdn gdn kuhbnhdfs grm g`ìudtmn l i r smpgrgtmby, mvmd wamd g`quhrmn
tifmtamr
HHH. G did-ùrrmdt gssmt g`quhrmn gs tam rmsubt i l gd mxàgdfm i l gssmts hs d i t
rmìfdhzmn
H\. G fghd i d nhspisgb i l g did-ùrrmdt gssmt hs `bgsshlhmn gs rmvmdum
g. H, HH k. H, HH, HHH `. H, HH, H\ n. H, HH, HHH,H\
(G@@G)
; 5 . Ubgdt gssmts o g y pripmrby hd`bunm3

g. pripmrty ambn l i r hdvmstomdt purpisms.
>0>0
k. bgdn ambn l i r pisshkbm usm gs g luturm pbgdt shtm.
`. smbl-ìdstru`tmn gssmts ùrrmdtby hd usm.
n. hnbmmquhpomdt gwghthdf sgbm
m. nmpishts i d ogàhdmry puràgsmn gdn d i t ymt rm`mhvmn
; 7 . G`ìrnhdf t i UGP7< Uripmrty, pbgdt gdn mquhpomdt , wahà i l tam libbiwhdf

htmos saiubn km `gphtgbhzmn hdti tam ` i s t i l pripmrty, pbgdt gdn mquhpomdt9
H. @ist i l mx`mss ogtmrhgbs rmsubthdf l r i o g puràgshdf mrrir
HH. @ist i l tmsthdf wamtamr tam gssmt w i r j s ìrrm`tby
HHH. Hdhthgb ipmrgthdf bissms wahbst nmogdn kuhbns up
H\. @ist i l prmpgrhdf tam shtm l i r hdstgbbgthid
g. H, HH k. H, HH, HHH `. HH, H\ n. H, HH, HHH,H\
(G@@G)
; ; . @gphtgbhzgkbm ogjm-rmgny ` i s t rmbgtmn t i g dmw ogàhdm nims d i t hd`bunm3

g. rmstirgthid ìs ts rmbgtmn t i tam ogàhdm
k. hdstgbbgthid ì s ts rmbgtmn t i tam ogàhdm
`. tgxms rmbgtmn t i tam ogàhdm nurhdf tam ogjm- rmgny pmrhin
n. nmprm`hgthid i d tam ogàhdm nurhdf tam ogjm-rmgny pmrhin
(Gngptmn)
; 0 . ]dnmr tam prhd`hpbms i l UGP7< Uripmrty, pbgdt gdn mquhpomdt , wahà i l tam
libbiwhdf saiubn km hd`bunmn hd tam ` i s t i l gd htmo i l pripmrty, pbgdt gdn
mquhpomdt9
H. Hdhthgb nmbhvmry gdn agdnbhdf ìs ts
HH. Gppirthidmn fmdmrgb ivmramgn ìs t s
HHH. @ists i l trghdhdf stgll i d tam dmw gssmt
H\. Hdstgbbgthid gdn gssmokby ì s t s
g. H, HH, H\ k. H, H\ `. HH, H\ n. H, HH, HHH,H\
(G@@G)
; > . Ubgdt gssmts puràgsmn i d bidf-tmro `rmnht ìdtrg`ts saiubn km g`ìudtmn l i r

gt
g. tam titgb vgbum i l tam luturm pgyomdts.
k. tam luturm g o i u d t i l tam luturm pgyomdts.
`. tam prmsmdt vgbum i l tam luturm pgyomdts.
n. didm i l tamsm.
(GH@UG)
; = . âm ` i s t i l bgdn typh`gbby hd`bunms tam puràgsm prh`m gdn gbb i l tam libbiwhdf
ìs t s mx`mpt
g. frgnhdf, lhbbhdf, nrghdhdf, gdn `bmgrhdf ìsts.
k. strmmt bhfats, smwmrs, gdn nrghdgfm systmos ` i s t hd`bunmn hd spm`hgb
gssmssomdt
`. prhvgtm nrhvmwgys gdn pgrjhdf bits.
n. gssuopthid i l gdy bhmds i r oi r t f gf m s i d tam pripmrty.
(GH@UG)
; < . Uripmrty, pbgdt gdn mquhpomdt htmos wahà grm sukcm`t t i gdy privhshid l i r
nmprm`hgthid i r rmnu`thid hd vgbum, saiubn km vgbumn hd tam kgbgd`m sammt ky
gnnhdf t i tam g`tugb prh`m pghn gdy mxpmdsms hd`hnmdtgb t i hts g`quhshthid.
V a h ` a i l tam libbiwhdf ` i s t htmos ohfat km hd`bunmn hd suà hd`hnmdtgb
mxpmdsms gdn grm t i km `gphtgbhzmn gs pgrt i l ogàhdmry9
@ist htmos
H. hdstgbbgthid
HH. ` i s t nmbhvmry gdn agdnbhdf
>>>
HHH. ` i s t shtm prmpgrgthid
H\. prilmsshidgb lmms
Htmo 7 Htmo ; Htmo 0 Htmo >
g. yms yms yms yms
k. yms yms yms di
`. yms di yms di
n. di yms di di
(Gngptmn)
; 6 . DKG @i. mxàgdfmn omràgdnhsm tagt ` i s t ₷; > , 5 5 5 gdn dirogbby sibn l i r

₷0<,555 l i r g dmw nmbhvmry t r u ` j whta g bhst prh`m i l ₷>5,555. âm nmbhvmry
t r u ` j saiubn km rmìrnmn i d DKG's k i i j s gt
g. ;>,555. k. 05,555. `. 0<,555. n. >5,555.
(GH@UG)
; 1 . Vamd g pbgdt gssmt hs g`quhrmn ky hssugd`m i l ` i o o i d s t i ` j (irnhdgry

sagrms), tam ` i s t i l tam pbgdt gssmt hs pripmrby omgsurmn ky tam
g. pgr vgbum i l tam s t i ` j . `. k i i j vgbum i l tam s t i ` j .
k. stgtmn vgbum i l tam s t i ` j . n. ogrjmt vgbum i l tam s t i ` j .
(GH@UG)
; 8 . Vamd g `bismby ambn ì rp i r gth id hssums prmlmrrmn s t i ` j l i r bgdn, tam bgdn
saiubn km rmìrnmn gt tam
g. titgb pgr vgbum i l tam s t i ` j hssumn.
k. titgb k i i j vgbum i l tam s t i ` j hssumn.
`. titgb bhquhngthdf vgbum i l tam s t i ` j hssumn.
n. lghr ogrjmt vgbum i l tam bgdn.
(GH@UG)
05. Lhrm hdsurgd`m i d kuhbnhdf kmhdf ìdstru`tmn hs gd mxgopbm il3

@gphtgb mxpmdnhturm [mvmdum mxpmdnhturm
g. yms di
k. di yms
`. di di
n. yms yms
(Gngptmn)
07. Gdy rmdivgthdf i r rmoinmbhdf ì s ts hdùrrmn t i put g kuhbnhdf puràgsmn hd g

ìdnhthid suhtgkbm l i r hts hdtmdnmn usm hs g3
@gphtgb mxpmdnhturm [mvmdum mxpmdnhturm
g. di yms
k. yms di
`. di di
n. yms yms
([U@UG)
0 ; . Hl tam bgdn g`quhrmn ags g kuhbnhdf tagt saiubn km nmoibhsamn, gdy g o i u d t

rm`mhvmn gs sgbvgfm l r i o tam rmoivgb i l tam kuhbnhdf saiubn km3
g. `rmnhtmn t i tam kuhbnhdf g`ìu d t `. `rmnhtmn t i tam bgdn g`ìu d t
k. trmgtmn gs hdìom n. gncustmn t i prhir ymgrs
00. G ` i o p g d y puràgsmn bgdn whta g kuhbnhdf i d ht gdn hoomnhgtmby tmgrs niwd

tam kuhbnhdf s i tagt tam bgdn `gd km usmn l i r tam ìdstru`thid i l g pbgdt. V a h ` a
i l tam libbiwhdf saiubn d i t km àgrfmn t i tam bgdn g`ìudt9
g. thtbm mxgohdgthid gdn survmyhdf lmms
k. gbbi`gthid i l ` i s t i l pgyomdt t i tmdgdts t i vg`gtm prmohsms
`. pripmrty tgxms g``ruhdf nurhdf tam pmrhin i l pbgdt ìdstru`thid.
>=>=
n. ` i s t s l i r frgnhdf, `bmgrhdf, gdn nrghdhdf tam pripmrty.
0>. Khgd`g @irp., g `bismby ambn ìrpirgth id , g`quhrmn g usmn ogàhdm ky hssuhdf
7=,555 sagrm s (pgr vgbum ₷7.55 pmr sagrm) i l hts i w d ` i o o i d s t i ` j . âm s t i ` j
ags g ogrjmt vgbum i l ₷7.>5 pmr sagrm kgsmn i d g rm`mdt sgbm i l 755 sagrms.
âm ogàhdm wgs `grrhmn i d tam vmdnir‘s k i i j s gt ₷7 ;,555, gdn wgs
nmtmrohdmn t i agvm g lghr ogrjmt vgbum i l ₷76,555. V a g t hs tam g o i u d t gt
wahà Khgd`g saiubn rmìrn tam ogàhdm i d hts k i i j s 9
g. ;7,555 k. 76,555 `. 7=,555 n. 7;,555
([U@UG)
0=. V a h ` a i l tam libbiwhdf hs d i t g dm`mssgry àgrg`tmrhsth` l i r gd htmo t i km

`bgsshlhmn gs pripmrty, pbgdt gdn mquhpomdt9
g. usmn hd ipmrgthids i l tam kushdmss ` ags g usmlub bhlm kmyidn idm ymgr
k. d i t g`quhrmn l i r rmsgbm n. sukcm`t t i nmprm`hgthid
0<. Bgdn wgs puràgsmn t i km usmn gs tam shtm l i r tam ìdstru`thid i l g pbgdt. G
kuhbnhdf i d tam pripmrty wgs sibn gdn rmoivmn ky tam kuymr s i tagt
ìdstru`thid i d tam pbgdt ìubn kmfhd. âm pri`mmns l r i o tam sgbm i l tam
kuhbnhdf saiubn km
g. `bgsshlhmn gs itamr hdìom.
k. nmnu`tmn l r i o tam ` i s t i l tam kuhbnhdf.
`. dmttmn gfghdst tam ìs ts t i `bmgr tam bgdn gdn mxpmdsmn gs hdùrrmn.
n. dmttmn gfghdst tam ì s t s t i `bmgr tam bgdn gdn goirthzmn ivmr tam bhlm i l tam
pbgdt.
(GH@UG)
06. Ubgdt gssmts o g y pripmrby hd`bunm

g. nmpishts i d ogàhdmry d i t ymt rm`mhvmn.
k. hnbmmquhpomdt gwghthdf sgbm.
`. bgdn ambn l i r pisshkbm usm gs g luturm pbgdt shtm.
n. didm i l tamsm.
(GH@UG)
01. G`ìudthdf rmìfdhthid saiubn km fhvmd t i s i om i r gbb i l tam fghd rmgbhzmn i d g

didoidmtgry mxàgdfm i l pbgdt gssmts mx`mpt wamrm
g. tam gssmts mxàgdfmn grm shohbgr gdn gnnhthidgb `gsa hs pghn.
k. tam gssmts mxàgdfmn grm shohbgr gdn gnnhthidgb `gsa hs rm`mhvmn.
`. tam gssmts mxàgdfmn grm nhsshohbgr gdn gnnhthidgb `gsa hs pghn.
n. tam gssmts mxàgdfmn grm nhsshohbgr gdn gnnhthidgb `gsa hs rm`mhvmn.
m. tam mxàgdfm trgdsg`thid bg`js ìoomr`hgb sukstgd`m
(GH@UG)
08. L i r g didoidmtgry mxàgdfm i l pbgdt gssmts, g`ìudthdf rmìfdhthid saiubn

d it km fhvmd t i
g. g biss wamd tam gssmts mxàgdfmn grm shohbgr.
k. g fghd wamd tam gssmts mxàgdfmn grm nhsshohbgr.
`. g fghd wamd tam mxàgdfm bg`js ìoomr`hgb sukstgd`m.
n. pgrt i l g fghd wamd tam gssmts mxàgdfmn grm shohbgr gdn `gsa hs rm`mhvmn.
(GH@UG)
>5. Vamd gd mdthty hs tam rm`hphmdt i l g nidgtmn gssmt l r i o itamr tagd g

sagrmaibnmr, tam g`ì u d t `rmnhtmn o g y km g(d)
g. pghn-hd `gphtgb g`ìudt. `. nmlmrrmn rmvmdum g`ìudt.
k. hdìom g`ìudt. n. gbb i l tamsm.
(GH@UG)
><><
>7. Diud @i. gdn Dgomwirn @i. mxàgdfmn shohbgr pbits i l bgdn whta lghr vgbums
hd mx`mss i l `grryhdf goiu d ts hd gd mxàgdfm trgdsg`thid tagt bg`js
ìoomr`hgb sukstgd`m. Hd gnnhthid, Diud rm`mhvmn `gsa i l bmss tagd 75% i l tam
titgb ìdshnmrgthid rm`mhvmn l r i o Dgomwirn t i ìopmdsgtm l i r tam nhllmrmd`m
hd bgdn vgbums. Gs g rmsubt i l tam mxàgdfm, Diud saiubn rmìfdhzm3
g. G fghd mqugb t i tam nhllmrmd`m kmtwmmd tam lghr vgbum gdn tam `grryhdf
g o i u d t i l tam bgdn fhvmd up.
k. G fghd hd gd g o i u d t nmtmrohdmn ky tam rgthi i l `gsa rm`mhvmn t i titgb
ìdshnmrgthid.
`. G biss hd gd g o i u d t nmtmrohdmn ky tam rgthi i l `gsa rm`mhvmn t i titgb
ìdshnmrgthid.
n. Dmhtamr g fghd d i r g biss.
(GH@UG)
> ; . Gnvmrk @i. gdn BX @i. mxàgdfmn shohbgr tru `js whta lghr vgbums hd mx`mss i l
`grryhdf goiu d ts hd gd mxàgdfm whta ìoomr`hgb sukstgd`m. Hd gnnhthid,
Gnvmrk pghn BX t i ìopmdsgtm l i r tam nhllmrmd`m hd t r u ` j vgbums. Gs g
ìdsmqumd`m i l tam mxàgdfm, Gnvmrk rmìfdhzms3
g. G fghd mqugb t i tam nhllmrmd`m kmtwmmd tam lghr vgbum gdn `grryhdf g o i u d t
i l tam t r u ` j fhvmd up.
k. G fghd nmtmrohdmn ky tam p ripirth id i l `gsa rm`mhvmn t i tam titgb
ìdshnmrgthid.
`. G biss nmtmrohdmn ky tam prip irth id i l `gsa rm`mhvmn t i tam titgb
ìdshnmrgthid.
n. Dmhtamr g fghd d i r g biss.
(GH@UG)
>0. Hd gd mxàgdfm trgdsg`thid whta ìoomr`hgb sukstgd`m, NMGNBI@J

P^GDNP^HBB @i. rm`mhvmn mquhpomdt whta g lghr vgbum mqugb t i tam `grryhdf
g o i u d t i l itamr gssmts fhvmd up. Nmgnbi`j gbsi ìdtrhkutmn `gsa. Gs g rmsubt i l
tam mxàgdfm, Nmgnbi`j rmìfdhzmn3
g. G biss mqugb t i tam `gsa fhvmd up.
k. G biss nmtmrohdmn ky tam p ripirthid i l `gsa pghn t i tam titgb trgdsg`thid
vgbum.
`. G fghd nmtmrohdmn ky tam p rip irth id i l `gsa pghn t i tam titgb trgdsg`thid
vgbum.
n. Dmhtamr fghd d i r biss.
(GH@UG)
>>. M.F. @i. mxàgdfmn shohbgr didoidmtgry gssmts whta Mxgopbm @i. gdn d i `gsa
wgs mxàgdfmn. âm `grryhdf g o i u d t i l tam gssmt surrmdnmrmn ky M.F.
mx`mmnmn k i t a tam lghr vgbum i l tam gssmt rm`mhvmn gdn Mxgopbm's `grryhdf
g o i u d t i l tagt gssmt. M.F. saiubn3 (gssuom mxàgdfm ags ìoomr`hgb
sukstgd`m)
g. [mìfdhzm tam nhllmrmd`m kmtwmmd tam `grryhdf g o i u d t i l tam gssmt ht
surrmdnmrmn gdn tam lghr vgbum i l tam gssmt ht surrmdnmrmn gs g biss.
k. [mìfdhzm tam nhllmrmd`m kmtwmmd tam `grryhdf g o i u d t i l tam gssmt ht
surrmdnmrmn gdn tam lghr vgbum i l tam gssmt ht rm`mhvmn gs g fghd.
`. [mìfdhzm tam nhllmrmd`m kmtwmmd tam `grryhdf g o i u d t i l tam gssmt ht
surrmdnmrmn gdn tam `grryhdf g o i u d t i l tam gssmt ht rm`mhvmn gs g biss.
n. [mìfdhzm d i fghd i r biss.
(GH@UG)
>=. Gncm`thvm @i. gdn [mbgthdf ; @iopgdy mxàgdfmn gssmts whta mqugb lghr vgbums.
âm rmtghb prh`m i l tam gssmt tagt Gncm`thvm fgvm up hs bmss tagd tam rmtghb prh`m
>6>6
i l tam gssmt rm`mhvmn. V a g t fghd i r biss saiubn Gncm`thvm @i. rmìfdhzm i d tam
didoidmtgry mxàgdfm9
g. G fghd i r biss hs d i t rmìfdhzmn.
k. G fghd mqugb t i tam nhllmrmd`m kmtwmmd tam rmtghb prh`ms i l tam gssmt
rm`mhvmn gdn tam gssmt lirmfidm.
`. G fghd mqugb t i tam nhllmrmd`m kmtwmmd tam rmtghb prh`m gdn tam ` i s t i l tam
gssmt rm`mhvmn.
n. G fghd i r biss mqugb t i tam nhllmrmd`m kmtwmmd tam lghr vgbum gdn tam ` i s t i l
tam gssmt fhvmd lirmfidm.
(GH@UG)
><. âmirmth`gbby, wahà i l tam libbiwhdf ì s t s hdùrrmn hd ìddm`thid whta g

ogàhdm puràgsmn l i r usm hd g ìo pgd y 's ogdulg`turhdf ipmrgthids wiubn
km `gphtgbhzmn9
H. Hdsurgd`m i d ogàhdm wahbm hd trgdsht
HH. ^msthdf gdn prmpgrgthid i l ogàhdm l i r usm
g. Xms, Xms k. Xms, D i `. D i , Xms n. D i , D i
(GH@UG)
>6. V a h ` a i l tam libbiwhdf hs d i t gd mxgopbm i l lhxmn gssmt9

g. pbgdt gdn ogàhdmry `. riygbty
k. bgdn gdn kuhbnhdf n. oibn s gdn nhms
>1. Nhsìudts fhvmd l i r mgrby pgyomdt i l `rmnht puràgsms i l ipmrgthidgb gssmts

saiubn km3
g. rmìrnmn gs hdtmrmst mxpmdsm gt puràgsm ngtm.
k. `gphtgbhzmn gs g ` i s t i l tam gssmt g`quhrmn gdn suksmqumdtby gbbi`gtmn t i
nmprm`hgthid mxpmdsm.
`. rmìrnmn gs hdtmrmst rmvmdum gt puràgsm ngtm.
n. nmnu`tmn l r i o tam hdvih`m prh`m wamd nmtmrohdhdf tam ` i s t i l tam gssmt
(Gngptmn)
>8. Gppirthidomdt i l tam puràgsm prh`m hd g buop-suo g`quhshthid i l nhllmrmdt

gssmts o g y km kgsmn i d gbb tam libbiwhdf mx`mpt9
g. `grryhdf g o i u d t i l tam gssmts t i tam smbbmr
k. rmbgthvm lghr vgbums
`. tgx gssmssomdt vgbums
n. gpprghsmn vgbums
(Gngptmn)
=5. V a h ` a i l tam libbiwhdf hs bmgst bhjmby t i km `bgsshlhmn hd pripmrty, pbgdt gdn

mquhpomdt9
g. bgdn hoprivmomdts `. bmgsmaibn hoprivmomdts
k. bgdn n. hnbm bgdn
=7. Vamd bgdn gdn kuhbnhdf grm g`quhrmn l i r g buop s u o prh`m gdn tam kuhbnhdf hs
nmoibhsamn, tam ogtmrhgbs sgbvgfmn l r i o tam kuhbnhdf tagt wmrm usmn hd tam
ìdstru`thid i l g dmw kuhbnhdf saiubn km
g. Hfdirmn wamd tam nmoibhthid ìsts, dmt i l g`tugb sgbm pri`mmns i l sgbvgfmn
ogtmrhgbs, grm `gphtgbhzmn gs ` i s t i l tam dmw kuhbnhdf.
k. Hd`bunmn gs hdìom l r i o ìdthduhdf ipmrgthids.
`. Gnnmn t i tam ` i s t i l tam dmw kuhbnhdf.
n. Nmnu`tmn l r i o tam ` i s t i l tam bgdn gdn gnnmn t i tam ` i s t i l tam kuhbnhdf
= ; . U r i d i u d @i. mxàgdfmn shohbgr didoidmtgry gssmts whta Puksthtutm->-Diud

@i. D i `gsa wgs mxàgdfmn. âm `grryhdf g o i u d t i l tam gssmt surrmdnmrmn ky
>1>1
U r i d i u d @i. mx`mmnmn k i t a tam lghr vgbum i l tam gssmt rm`mhvmn gdn
Puksthtutm->-Diud @i.‘s `grryhdf g o i u d t i l tam gssmt. U r i d i u d @i. saiubn
rmìfdhzm tam nhllmrmd`m kmtwmmd tam `grryhdf g o i u d t i l tam gssmt
surrmdnmrmn gdn
g. âm lghr vgbum i l tam gssmt rm`mhvmn gs g biss
k. âm lghr vgbum i l tam gssmt rm`mhvmn gs g fghd
`. U r i d i u d @i.‘s. `grryhdf g o i u d t i l tam gssmt rm`mhvmn, gs g biss
n. U r i d i u d @i.‘s. `grryhdf g o i u d t i l tam gssmt rm`mhvmn, gs gfghd
(GH@UG)
=0. H.M. @i. rm`mdtby puràgsmn tam âgt-Hs Aitmb gdn tam bgdn i d wahà ht hs
bi`gtmn. âm pbgds grm t i nmoibhsa tam âgt-Hs Aitmb gdn t i kuhbn g dmw buxury
aitmb i d tam shtm. H.M. @i. saiubn g`ìu d t l i r tam titgb puràgsm ` i s t i l tam
âgt-Hs Aitmb gs libbiws3
g. `gphtgbhzm ht gs pgrt i l tam ` i s t i l tam dmw aitmb.
k. nmprm`hgtm ht ivmr tam pmrhin l r i o tam g`quhshthid udthb tam Ogcmsth` hs t i rd
niwd.
`. gbbi`gtm kmtwmmd tam bgdn gdn tam âgt-Hs Aitmb kuhbnhdf, tamd àgrfm tam
gbbi`gtmn ` i s t i l tam âgt-Hs Aitmb kuhbnhdf t i biss.
n. `gphtgbhzmn ht gs pgrt i l tam ` i s t i l tam bgdn.
(Gngptmn)
=>. V a g t hs tam fmdmrgb prhd`hpbm i l `gphtgbhzhdf ì s t s t i pripmrty, pbgdt gdn

mquhpomdt9
g. Gbb ìs t s wahà whbb privhnm g kmdmlht kmyidn idm ymgr grm `gphtgbhzmn.
k. Idby nmprm`hgkbm ` is ts grm `gphtgbhzmn.
`. Gbb ` i s t gssi`hgtmn whta tam g`quhshthid i r ìdstru`thid i l g pbgdt gssmt grm
`gphtgbhzmn.
n. Gbb ` i s t hdùrrmn t i krhdf tam gssmt t i hts hdtmdnmn ìdnhthid gdn bi`gthid
grm `gphtgbhzmn.
m. Gbb ì s t s rmbmvgdt t i tam g`quhshthid gdn bidf-tmro oghdtmdgd`m i l g pbgdt
gssmt grm `gphtgbhzmn.
(Gngptmn)
==. âm g o i u d t i l didrmludngkbm sgbms tgx pghn i d tam puràgsm i l ogàhdmry (gd
ipmrgthidgb gssmt) saiubn km nmkhtmn t i g3
g. ogàhdmry g`ìudt.
k. g`ùoubgtmn nmprm`hgthid g`ìudt.
`. tgx mxpmdsm (wahà hd`bunms gbb tgxms itam r tagd hdìom tgx) g`ìudt.
n. smpgrgtm nmlmrrmn àgrfm g`ìu d t
(Gngptmn)
=<. Nhsìudts gvghbgkbm l i r mgrby pgyomdt i l bhgkhbhthms i d puràgsms i l

ipmrgthidgb gssmts saiubn3
g. km `gphtgbhzmn gs pgrt i l tam ` i s t i l tam gssmt, wamtamr tgjmd i r dit, gdn
suksmqumdtby hd`bunmn gs nmprm`hgthid mxpmdsm.
k. km rmìrnmn gdn rmpirtmn gs g ìd tr g g`ìu d t t i tam rmbgtmn bhgkhbhty
g`ìudt.
`. d i t km `gphtgbhzmn gs ` i s t i l tam gssmt wamtamr tgjmd i r dit.
n. km fhvmd d i rmìfdhthid udthb tgjmd i r udthb tam nhsìudt pmrhin ags
mxphrmn: hl d i t tgjmd, tam nhsìudts saiubn km gnnmn t i tam ` i s t i l tam
gssmt.
(Gngptmn)
=6. Gssmts rm`mhvmn hd nidgthid l r i o itamr tagd tam fivmrdomdt saiubn

g. km nmprm`hgtmn kgsmn i d tam ogrjmt vgbum gt tam thom i l tam nidgthid.
k. km nmprm`hgtmn kgsmn i d tamhr k i i j vgbum gt tam thom i l tam nidgthid.
>8>8
`. saiubn d i t km nmprm`hgtmn.
n. km mxpmdsmn upid rm`mhpt.
(Gngptmn)
=1. Gìusth` @iopgdy dmmnmn g dmw wgrmaiusm gdn g ` i d t r g ` t i r quitmn g

₷=,555,555 prh`m t i ìdstru`t ht. Gìusth` kmbhmvmn tagt ht ìubn kuhbn tam
wgrmaiusm l i r ₷>,055,555 gdn nm`hnmn t i usm ` i o p g d y mopbiymms t i kuhbn ht.
âm lhdgb ìdstru`thid ` i s t hdùrrmn ky Gìusth` wgs ₷>,155,555 kut tam gssmt
wgs rmìrnmn gt ₷=,555.555. V a g t prhd`hpbm hs tahs g vhibgthid i l 9
g. @ist prhd`hpbm `. Ogtàhdf prhd`hpbm
k. Pmpgrgtm mdthty n. Lubb nhs`bisurm
(Gngptmn)
=8. V a h ` a i l tam libbiwhdf saiubn d it km `bgsshlhmn gs pripmrty, pbgdt gdn

mquhpomdt9
g. Kuhbnhdf usmn gs g lg`tiry
k. Bgdn usmn hd irnhdgry kushdmss ipmrgthids
`. G t r u ` j ambn l i r rmsgbm ky gd gutioikhbm nmgbmrsahp
n. Bgdn hoprivmomdt, suà gs pgrjhdf bits gdn lmd`ms
(G@@G)
<5. G àgrg`tmrhsth` i l pripmrty, pbgdt, gdn mquhpomdt hs tagt ht hs

g. hdtgdfhkbm.
k. usmn hd tam ipmrgthids i l g kushdmss.
`. ambn l i r sgbm hd tam irnhdgry ìursm i l tam kushdmss.
n. d i t ùrrmdtby usmn hd tam kushdmss kut ambn l i r luturm usm.
(G@@G)
<7. I d Divmokmr 7, ;575, g ` i o p g d y puràgsmn g dmw ogàhdm tagt ht nims d i t

agvm t i pgy l i r udthb Divmokmr 7, ; 5 7 ; . âm titgb pgyomdt i d Divmokmr 7,
; 5 7 ; , whbb hd`bunm k i t a prhd`hpgb gdn hdtmrmst. Gssuohdf hdtmrmst gt g 75%
rgtm, tam ` i s t i l tam ogàhdm wiubn km tam titgb pgyomdt oubthpbhmn ky wagt
thom vgbum i l oidmy ìd`mpt9
g. Urmsmdt vgbum i l gdduhty il ₷7. `. Luturm g o i u d t i l gdduhty i l ₷7.
k. Urmsmdt vgbum i l ₷7. n. Luturm g o i u d t i l ₷7.
(GH@UG)
< ; . Pthdfs @i. rm`mdtby puràgsmn gd ibn kuhbnhdf gdn tam bgdn i d wahà ht hs
bi`gtmn. âm ibn kuhbnhdf whbb km nmoibhsamn gt g dmt ` i s t i l ₷75,555. G dmw
kuhbnhdf whbb km kuhbt i d tam shtm. âm nmoibhthid ` i s t saiubn km3
g. `gphtgbhzmn gs pgrt i l tam ` i s t i l tam dmw kuhbnhdf
k. `gphtgbhzmn gs pgrt i l tam ` i s t i l tam bgdn
`. nmprm`hgtmn ivmr tam rmoghdhdf bhlm i l tam ibn kuhbnhdf
n. wrhttmd i l l gs gd mxtrgirnhdgry biss hd tam ymgr i l tam nmoibhthid
(Gngptmn)
@agptmr 7 > - Puffmstmn gdswmrs t i tamiry i l g ` ` i u d t s qumsthids

7. G 77. G ;7. @ 07. K >7. N =7. G <7. K
;. G 7;. G ;;. N 0;. G >;. G =;. G <;. G
0. K 70. N ;0. K 00. @ >0. G =0. @
>. N 7>. M ;>. @ 0>. K >>. G =>. N
=. N 7=. N ;=. @ 0=. N >=. N ==. G
<. N 7<. G ;<. G 0<. K ><. G =<. @
6. N 76. K ;6. @ 06. N >6. @ =6. G
1. N 71. N ;1. N 01. M >1. N =1. G
=5=5
8.. K 78. G ;8. N 08. @ >8. G =8. @
75. K ;5. @ 05. G >5. K =5. N <5. K
=7=7
@agptmr 7 =
Uripmrty, Ubgdt gd n Mquhpomdt (Ugrt ; )
@agptmr 7=3 Oubthpbm àih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

Nmprm`hgthid omtains
]sm tam libbiwhdf hdlirogthid l i r tam dmxt l i u r `gsms3
Lg`t pgttmrd
I d Cgdugry 7, ;5x7, PHOUBMÎD L I I B @i. g`quhrmn mquhpomdt whta gd msthogtmn
usmlub bhlm i l > ymgrs gdn g rmshnugb vgbum i l ₷15,555 l i r g titgb puràgsm ` i s t i l
₷>55,555.
Ptrghfat bhdm o m t a i n
@gsm #73 ]sm tam strghfat-bhdm omtain l i r tam dmxt t w i qumsthids.
7. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd tam ; d n ymgr9
g. 755,555 k. 15,555 `. ;55,555 n. 7<5,555
; . A i w o u ` a hs tam g`ùoubgtmn nmprm`hgthid i d Nm`mokmr 07, ; 5 x ; 9

g. 755,555 k. 15,555 `. ;55,555 n. 7<5,555
Puo-il-tam-ymgrs‘ nhfhts (PXN) o m t a i n

@gsm #;3 ]sm tam suo-il-tam-ymgrs‘ nhfhts (PXN) omtain li r tam dmxt t w i qumsthids.
0. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd tam ; d n ymgr9
g. 7;5,555 k. 8<,555 `. 7;1,555 n. ; ; > , 5 5 5
>. A i w o u ` a hs tam g`ùoubgtmn nmprm`hgthid i d Nm`mokmr 07, ; 5 x ; 9

g. 7;5,555 k. 8<,555 `. 7;1,555 n. ; ; > , 5 5 5
Niukbm nm`bhdhdf kgbgd`m o m t a i n

@gsm #03 ]sm tam niukbm nm`bhdhdf kgbgd`m omtain l i r tam dmxt t wi qumsthids.
=. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd tam ; d n ymgr9
g. 7;5,555 k. 755,555 `. 7;1,555 n. ; ; > , 5 5 5
<. A i w o u ` a hs tam g`ùoubgtmn nmprm`hgthid i d Nm`mokmr 07, ; 5 x ; 9

g. 7;5,555 k. 8<,555 `. 7<5,555 n. 055,555
]dhts i l p r i n u ` t h i d o m t a i n ( G`thvhty o m t a i n ir \grhgkbm-àgrfm o m t a i n )

@gsm #>3 ]sm tam udhts i l prinu`thid omtain l i r tam dmxt t w i qumsthids3
âm mquhpomdt ags gd mxpm`tmn titgb iutput i l 7<5,555 udhts gdn gd mxpm`tmn
titgb hdput i l >5,555 aiurs.
Hdlirogthid i d g`tugb ipmrgthids hs prmsmdtmn kmbiw3

Xmgr ]dhts p r i n u ` m n O g d u l g ` t u r h df a i u r s
;5x7 <5,555 7<,555
;5x; 05,555 1,555
;5x0 >=,555 7;,555
;5x> ;=,555 >,555
7<5,555 >5,555
6. Hl PHOUBMÎD @i. usms tam iutput omtain , a i w o u ` a hs tam nmprm`hgthid

mxpmdsm hd tam ; d n ymgr9
g. 7;1,555 k. 8<,555 `. <5,555 n. <>,555
;=;
1.. Hl PHOUBMÎD @i. usms tam iutput omtain, a i w o u ` a hs tam g`ùoubgtmn
nmprm`hgthid i d Nm`mokmr 07, ; 5 x ; 9
g. 7;5,555 k. 715,555 `. 78;,555 n. ;=<,555
8. Hl PHOUBMÎD @i. usms tam hdput omtain , a i w o u ` a hs tam nmprm`hgthid

mxpmdsm hd tam ; d n ymgr9
g. <>,555 k. 8<,555 `. <5,555 n. <>,555
75. Hl PHOUBMÎD @i. usms tam hdput omtain, a i w o u ` a hs tam g`ùoubgtmn

nmprm`hgthid i d Nm`mokmr 07, ; 5 x ; 9
g. 7;5,555 k. ;75,555 `. 78;,555 n. ;=<,555
Hd`rmgshdf nmprm`hgthid ` ag r f m udnmr niukbm nm`bhdhdf kgbgd`m o m t a i n

77. âm libbiwhdf hdlirogthid pmrtghds t i gd mquhpomdt iwdmn ky [GKKBM O I K
@i.3
@ist 155,555
]smlub bhlm = ymgrs
Niukbm nm`bhdhdf rgtm ( ; / = ymgr bhlm) >5%
[mshnugb vgbum Didm
A i w o u ` a hs tam nmprm`hgthid hd ;5x=9

g. >7,>6; k. 750,<15 `. 1<,>55 n. 5
Ugrthgb ymgr nmprm`hgthid

NMUBI[GKBM KGN @i. g`quhrmn g ogàhdm i d Pmptmokmr ; 7 , ;5x7 l i r g titgb ` i s t
i l ₷7<5,555. âm ogàhdm wgs msthogtmn t i agvm g usmlub bhlm i l > ymgrs gdn g
sgbvgfm vgbum i l ₷75,555.
7 ; . A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ; 5 x ; udnmr tam strghfat-bhdm

omtain9
g. 06,=55 k. 80,6=5 `. 0<,>55 n. 0=,555
70. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ; 5 x ; udnmr tam suo-il- ymgrs‘ nhfhts
omtain9
g. >=,555 k. 77,;=5 `. = < , ; = 5 n. =6,;=5
7>. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ; 5 x ; udnmr tam niukbm nm`bhdhdf

kgbgd`m omtain9
g. 65,555 k. <5,555 `. 75,555 n. 5
@ iop ish t m om t ain

I d Cgdugry 7, ;5x7, NM\HI]P @ [ I I J M N @i. puràgsmn tam libbiwhdf3
@ist [mshnugb vgbum ]smlub bhlm
Ogàhdm tiibs 15,555 >,555 0 ymgrs
Omtmrs ìsthdf <>,555 ;,555 = ymgrs
[mturdgkbm ìdtghdmrs 7;5,555 - < ymgrs
7=. V a g t hs tam ìopishtm bhlm9

g. =.>5 k. = `. >.=5 n. >.67
7<. V a g t hs tam ìopishtm rgtm9

g. ;7 .16 % k. ; ; . ; 7 % `. 8=.>=% n. >.=5%
76. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ;5x79
=0=0
g. =6,600 k. =<,555 `. =1,<<6 n. =8,166>
71. Nurhdf ;5x0, ogàhdm tiibs whta irhfhdgb ` i s t i l ₷;5,555 gdn rmshnugb vgbum i l
₷;,555 wmrm sibn l i r ₷<,555. A i w o u ` a hs tam fghd (biss) i d tam sgbm9
g. (0>=) k. >05 `. (<<6) n. 5
[mthrmomdt g d n [mpbg`momdt omtains

âm sogbb tiibs g`ìu d t i l G ^ [ I @ H I ] P @[]MB @i. ags g kgbgd`m i l ₷<55,555 gs i l
Cgdugry 7, ;5x7. Oivmomdts hd tahs g `ì u d t nurhdf tam ymgr grm gs libbiws3
Lmk. Gprhb Pmpt. Div.

@ist i l dmwby g`quhrmn sogbb
tiibs >5,555 - 7;5,555 11,555
@ist i l ibn sogbb tiibs
rmthrmn ;>,555 >1,555 - 6;,555
Uri`mmns l r i o sgbm i l ibn
sogbb tiibs ;,555 0,;55 - >,555
78. Gssuohdf G ^ [ I @ H I ] P @i. usms tam rmthrmomdt omtain, a i w o u ` a hs tam

nmprm`hgthid mxpmdsm hd ;5x79
g. 70>,155 k. 7<<,155 `. 7>>,555 n. 771,155
; 5 . Gssuohdf G ^ [ I @ H I ] P @i. usms tam rmpbg`momdt omtain , a i w o u ` a hs tam

nmprm`hgthid mxpmdsm hd ;5x79
g. 70>,155 k. 7<<,155 `. 7>>,555 n. 771,155
Hdvmdtiry omtain
; 7 . âm sogbb tiibs g`ìu d t i l G ] F ] P ^ OGCMP^H@ @i. ags g kgbgd`m i l ₷<55,555
gs i l Cgdugry 7, ;5x7. G`quhshthids i l sogbb tiibs nurhdf tam pmrhin titgbmn
₷;>5,555 gdn pri`mmns l r i o sgbm i l sogbb tiibs rmthrmn gdn/ir rmpbg`mn
titgbmn ₷755,555. âm gddugb gssmt ì u d t i d Nm`mokmr 07, ;5x7 rmvmgbmn g
kgbgd`m i l sogbb tiibs i l ₷>>5,555. A i w o u ` a hs tam nmprm`hgthid mxpmdsm
udnmr tam hdvmdtiry omtain9
g. >55,555 k. 055,555 `. ;>5,555 n. 7>5,555
[mvmdum o m t a i n
; ; . I d Cgdugry 7, ;5x7, @I@JX G [ [ I F G D ^ @i. g`quhrmn gd mquhpomdt ìsthdf
₷>,555,555. âm mquhpomdt whbb km usmn t i rmprinu`m g fgohd f siltwgrm
wahà hs mxpm`tmn t i km ogrjmtmn l i r 0 ymgrs. âm mquhpomdt hs mxpm`tmn t i
km usmn hd prinu`hdf prinu`ts ivmr tam dmxt t w i ymgrs, gltmr wahà, tam
mquhpomdt whbb km nhspismn i l gt g dmfbhfhkbm goiu d t.
Msthogtmn rmvmdums l r i o tam siltwgrm grm gs libbiws3

Xmgr Msthogtmn rmvmdums
;5x7 7;5,555,555
;5x; 15,555,555
;5x0 >5,555,555
îtgb ;>5,555,555
âm g`tugb rmvmdum mgrdmn hd ;5x7 hs ₷715,555,555. Nmprm`hgthid mxpmdsm hd

;5x7 hs o i s t bhjmby mqugb t i
g. 0,555,555 k. ;,555,555 `. ;,866,<<6 n. 000,000
=>=>
Bmgsmaibn hoprivmomdts
I d Cgdugry 7, ;5x7, NHOHD]^H\M POGBB @i. shfdmn g tmd-ymgr bmgsm l i r illh`m
spg`m. NHOHD]^H\M ags tam ipthid t i rmdmw tam bmgsm l i r gd gnnhthidgb lhvm-ymgr
pmrhin i d i r kmlirm Cgdugry 7, ;x75. Nurhdf tam lhrst agbl i l Cgdugry ; 5 x ; ,
NHOHD]^H\M @i. hdùrrmn tam libbiwhdf ìsts3
-- ₷0,<55,555 l i r fmdmrgb hoprivmomdts t i tam bmgsmn prmohsms whta gd
msthogtmn usmlub bhlm i l tmd ymgrs.
-- ₷>55,555 l i r illh`m lurdhturm gdn mquhpomdt whta gd msthogtmn usmlub bhlm i l
tmd ymgrs.
-- ₷155,555 l i r oivgkbm gssmokby bhdmmquhpomdt whta usmlub bhlm i l = ymgrs.
; 0 . Gt tam thom tam bmgsmaibn hoprivmomdt wmrm lhdhsamn, NHOHD]^H\M @i. hs

ud`mrtghd gs t i tam mxmr`hsm i l tam rmdmwgb ipthid. A i w o u ` a hs tam ; 5 x ;
nmprm`hgthid mxpmdsm i d tam bmgsmaibn hoprivmomdts9
g. >55,555 k. 0<5,555 `. =00,000 n. >11,118
; > . Gssuom tagt hd NHOHD]^H\M @i. hs `mrtghd tagt ht whbb mxmr`hsm tam rmdmwgb
ipthid. A i w o u ` a hs tam ; 5 x ; nmprm`hgthid mxpmdsm i d tam bmgsmaibn
hoprivmomdts9
g. >55,555 k. 0<5,555 `. >15,555 n. >>5,555
@agdfm hd nmprm`hgthid o m t a i n ( l r i o NNK t i PB)

; = . I d Cgdugry 7, ;5x7, NHP@I[NGD^ NHPGF[MMHDF @i. g`quhrmn ogàhdmry l i r g
titgb ` i s t i l ₷15,555,555. âm ogàhdmry hs nmprm`hgtmn ushdf tam niukbm
nm`bhdhdf kgbgd`m omtain ivmr g pmrhin i l 75 ymgrs. I d Cgdugry 7, ;5x>,
NHP@I[NGD^ @i. àgdfmn hts nmprm`hgthid omtain t i strghfat bhdm omtain.
A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ;5x>9
g. =,17=,>;1 k. 6,07>,;1< `. <,=17,0>; n. =,1=7,>;8
@agdfm hd nmprm`hgthid o m t a i n ( l r i o PXN t i NNK)

; < . I d Cgdugry 7, ;5x7, JDG\M [GP@GB @i. g`quhrmn ogàhdmry l i r g titgb ` i s t i l
₷15,555,555. âm ogàhdmry hs nmprm`hgtmn ushdf tam PXN omtain ivmr g
pmrhin i l 75 ymgrs. I d Cgdugry 7, ;5x>, JDG\M @i. àgdfmn hts nmprm`hgthid
omtain t i niukbm nm`bhdhdf kgbgd`m omtain. A i w o u ` a hs tam nmprm`hgthid
mxpmdsm hd ;5x>9
g. > 5 ,6 ; 6 , ;6 ; k. 77,<0=,61; `. 7;,==<,615 n. 70,==<,65;
@agdfm hd usmlub bhlm g d n rmshnugb vgbum

; 6 . I d Cgdugry 7, ;5x7, P O ] ^ ^ X IKP@MDM @i. g`quhrmn ogàhdmry l i r g titgb ` i s t
i l ₷15,555,555 gdn msthogtmn rmshnugb vgbum i l ₷1,555,555. âm ogàhdmry hs
nmprm`hgtmn ushdf tam strghfat bhdm omtain ivmr g pmrhin i l 75 ymgrs. I d
Cgdugry 7, ;5x>, P O ] ^ ^ X @i. rmvhsmn tam titgb usmlub bhlm i l tam gssmt t i 7=
ymgrs l r i o g`quhshthid ngtm gdn tam rmshnugb vgbum t i ₷75,>55,555. A i w o u ` a
hs tam nmprm`hgthid mxpmdsm hd ;5x>9
g. >,555,555 k. 0,188,=<6 `. >,575,;=5 n. >,7;8,00=
Hoprivmomdts gdn [mpbg`momdts

MD^[MG^ @i. g`quhrmn gd ghr`rglt l r i o KMF, Hd`. i d Cgdugry 7, ;5x7 l i r g titgb
` i s t i l ₷;>,555,555. âm ghr`rglt hs msthogtmn t i agvm g usmlub bhlm i l 75 ymgrs.
MD^[MG^ @i. usms tam strghfat bhdm omtain i l nmprm`hgthid. I d Cgdugry 7, ;5x=, g
o g c i r pgrt i l tam mquhpomdt wgs rmpbg`mn l i r g titgb ` i s t i l ₷0,;55,555.
; 1 . Gssuohdf MD^[MG^ @i. nmtmrohdmn tagt tam ` i s t i l tam rmpbg`mn pgrt hs

₷;,555,555, a i w o u ` a hs tam biss i d rmpbg`momdt9
===
g. 7,8;5,555 k. 7,;55,555 `. ;,555,555 k. 5
; 8 . Gssuohdf ht hs hoprg`th`gkbm t i nmtmrohdm tam ` i s t i l tam rmpbg`mn pgrt, a i w

o u ` a hs tam biss i d rmpbg`momdt9
g. 7,8;5,555 k. 7,;55,555 `. ;,555,555 k. 5
[mvgbugthid3 Gpprghsmn vgbum

05. I d Nm`mokmr 07, ;5x7, tam kuhbnhdf i l AHP^[HIDGB ÂMG^[H@GB @i. whta g
ahstirh`gb ` i s t i l ₷15,555,555, g`ùoubgtmn nmprm`hgthid i l ₷;5,555,555, gdn
gd msthogtmn usmlub bhlm i l ; 5 ymgrs ags kmmd gssmssmn ky gd mxtmrdgb vgbumr t i
agvm gd gpprghsmn vgbum i l ₷755,555,555. A i w o u ` a hs tam rmvgbugthid
surpbus9
g. >5,555,555 k. ;1,555,555 `. ;5,555,555 n. 75,555,555
Nmprm`hgtmn rmpbg`momdt ìst (whtaiut rmshnugb vgbum)

07. I d Nm`mokmr 07, ;5x7, tam kuhbnhdf i l PVHOOX ]DP^MGNX @i. whta g
ahstirh`gb ` i s t i l ₷15,555,555, g`ùoubgtmn nmprm`hgthid i l ₷;5,555,555, gdn
gd msthogtmn usmlub bhlm i l ; 5 ymgrs ags kmmd msthogtmn t i agvm g rmpbg`momdt
` i s t i l ₷7>5,555,555. A i w o u ` a hs tam rmvgbugthid surpbus9
g. 07,=55,555 k. 0<,661,6=5 `. >=,555,555 n. <5,555,555
Nmprm`hgtmn rmpbg`momdt ` i s t (whta rmshnugb vgbum)

0 ; . I d Nm`mokmr 07, ;5x7, tam kuhbnhdf i l BHÂM LBMQHKBM @i. wgs rmvgbumn.
Hdlirogthid i d rmvgbugthid ngtm hs saiwd kmbiw3
@ist [mpbg`momdt ` i s t
Kuhbnhdf 6;,555,555 7>>,555,555
G`ùoubgtmn nmprm`hgthid 7<,555,555
[mshnugb vgbum 1,555,555 1,555,555
[moghdhdf usmlub bhlm 75 ymgrs 7 ; ymgrs
A i w o u ` a hs tam rmvgbugthid surpbus9

g. >=,555,555 k. =>,555,555 `. 0<,555,555 n. ><,000,000
O m t a i n s i l r mì rnhdf rmvgbugthid surpbus ‐ [mpbg`momdt ìst

I d Nm`mokmr 07, ;5x7, tam kuhbnhdf i l P ] K ^ M [ L ] F M NM@MU^HID @i. whta g
ahstirh`gb ` i s t i l ₷15,555,555, g`ùoubgtmn nmprm`hgthid i l ₷;5,555,555, gdn gd
msthogtmn usmlub bhlm i l ; 5 ymgrs ags kmmd msthogtmn t i agvm g rmpbg`momdt ` i s t i l
₷7>5,555,555. Hdìom tgx rgtm hs 05%.
00. A i w o u ` a hs tam rmvgbugthid surpbus9

g. 07,=55,555 k. 0<,661,6=5 `. >=,555,555 n. <5,555,555
0>. Gssuohdf P ] K ^ M [ L ] F M @i. usms tam pripirthidgb omtain, tam mdtry t i rmìrn
tam rmvgbugthid hd`bunms3
g. g nmkht t i g`ùoubgtmn nmprm`hgthid l i r ₷7=,555,555
k. g nmkht t i g`ùoubgtmn nmprm`hgthid l i r ₷;5,555,555
`. g nmkht t i kuhbnhdf l i r ₷;=,555,555
n. g nmkht t i kuhbnhdf l i r ₷<5,555,555
0=. Gssuohdf P ] K ^ M [ L ] F M @i. usms tam mbhohdgthid omtain, tam mdtry t i rmìrn
tam rmvgbugthid hd`bunms3
g. g `rmnht t i g`ùoubgtmn nmprm`hgthid l i r ₷;5,555,555
k. g nmkht t i kuhbnhdf l i r ₷;=,555,555
`. g nmkht t i g`ùoubgtmn nmprm`hgthid l i r ₷7=,555,555
n. g nmkht t i nmlmrrmn tgx l i r ₷70,=55,555
=<=<
O m t a i n s i l r m ` i r n h d f rmvgbugthid ‐ Gpprghsmn vgbum
I d Nm`mokmr 07, ;5x7, tam kuhbnhdf i l GK@ @i. whta g ahstirh`gb ` i s t i l
₷0;5,555,555, g`ùoubgtmn nmprm`hgthid i l ₷7<5,555, 555, gdn gd msthogtmn
usmlub bhlm i l ; 5 ymgrs ags kmmd gssmssmn ky gd mxtmrdgb vgbumr t i agvm gd
gpprghsmn vgbum i l ₷;55,555,555. Hdìom tgx rgtm hs 05%
0<. âm mdtry udnmr tam pripirthidgb omtain t i rmìrn tam rmvgbugthid hd`bunms
g. g nmkht t i g`ùoubgtmn nmprm`hgthid l i r ₷>5,555,555
k. g `rmnht t i g`ùoubgtmn nmprm`hgthid l i r ₷;5,555,55 5
`. g nmkht t i kuhbnhdf l i r ₷15,555,555
n. g `rmnht t i kuhbnhdf l i r ₷15,555, 555
06. âm mdtry udnmr tam pripirthidgb omtain t i rmìrn tam rmvgbugthid hd`bunms
g. g nmkht t i g`ùoubgtmn nmprm`hgthid l i r ₷>5,555,555
k. g nmkht t i g`ùoubgtmn nmprm`hgthid l i r ₷;5,555,555
`. g nmkht t i kuhbnhdf l i r ₷15,555,555
n. g `rmnht t i kuhbnhdf l i r ₷15,555,5 55
[mvgbugthid3 @agdfm hd usmlub bhlm

I d Cgdugry 7, ;5x7, tam kuhbnhdf i l U [ I N H F H I ] P MQ^[GI[NHDG[X @i. whta g
ahstirh`gb ` i s t i l ₷15,555,555 puràgsmn = ymgrs g f i whta gd msthogtmn usmlub bhlm
i l ; 5 ymgrs ags kmmd msthogtmn t i agvm g rmpbg`momdt ` i s t i l ₷7>5,555,555. âm
kuhbnhdf hs msthogtmn t i agvm g rmoghdhdf usmlub bhlm i l ; = ymgrs gs i l Cgdugry 7,
;5x7. Nmprm`hgthid hs ìoputmn ushdf tam strghfat bhdm omtain. Hdìom tgx rgtm hs
05%.
01. A i w o u ` a hs tam rmvgbugthid surpbus9

g. 07,=55,555 k. >=,555,555 `. 06,=55,555 n. 0<,611,0<<
08. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ;5x79

g. ;,8>5,555 k. >,;55,555 `. 0,;55,555 n. 0,000,86<
[mvgbugthid3 @agdfm hd rmshnugb vgbum g d n usmlub bhlm

I d Nm`mokmr 07, ;5x7, tam kuhbnhdf i l @ IB BI W] X @ID\M[PG^HID @i. wgs
rmvgbumn. Hdlirogthid i d rmvgbugthid ngtm hs saiwd kmbiw3
@ist [mpbg`momdt ` i s t
Kuhbnhdf 6;,555,555 7>>,555,555
G`ùoubgtmn nmprm`hgthid 7<,555,555
[mshnugb vgbum 1,555,555 7<,555,555
[moghdhdf usmlub bhlm 75 ymgrs 7 ; ymgrs
>5. A i w o u ` a hs tam rmvgbugthid surpbus9

g. >=,555,555 k. 07,=55,555 `. 0<,611,0<< n. =7,>;1,=67
>7. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ; 5 x ; 9

g. 0,000,86< k. >,;55,555 `. 6,<78,5>1 n. 1,885,0>>
[mvgbugthid il did-nmprm`hgkbm gssmt

> ; . I d Nm`mokmr 07, ;5x7, tam bgdn i l LG[@H@GB G K P ] [ N @i. whta g ahstirh`gb
` i s t i l ₷15,555,555 ags kmmd gpprghsmn gt ₷7>5,555,555. Hdìom tgx rgtm
gppbh`gkbm t i prilhts hs 05% gdn tam tgx rgtm gppbh`gkbm t i prilhts ognm i d tam
sgbm i l pripmrty hs < % . A i w o u ` a hs tam rmvgbugthid surpbus9
=6=6
g. >;,555,555 k. =<,>55,555 `. >=,555,555 n. =7 ,>;1 ,=6 ;
[mvgbugthid nm`rmgsm rmprmsmdthdf hopghromdt biss

>0. I d Nm`mokmr 07, ;5x7, tam bgdn i l G^^GHDNM[ N H P A I D I [ @i. whta gd
irhfhdgb ` i s t i l ₷0;,555,555 wgs gpprghsmn gt ₷>1,555,555. I d Nm`mokmr
;5x>, tam bgdn wgs gpprghsmn gt ₷;1,555,555. A i w o u ` a hs tam hopghromdt
biss hd ;5x>9
g. ;5,555,555 k. >,555,555 `. ;,155,555 n. 5
[mvgbugthid hd`rmgsm rmprmsmdthdf rmvmrsgb il hopghromdt biss

>>. I d Nm`mokmr 07, ;5x7, tam bgdn i l @IDC]D@^HID ] D H I D @i. whta gd irhfhdgb
` i s t i l ₷>5,555,555 wgs rmvgbumn gt ₷;1,555,555. âhs wgs tam lhrst
rmvgbugthid ognm i d tam bgdn shd`m ht wgs puràgsmn ; ymgrs g f i . I d
Nm`mokmr ;5x>, tam kuhbnhdf wgs gpprghsmn gt ₷>1,555,555. Hfdirm hdìom
tgxms. A i w o u ` a hs tam fghd i d hopghromdt rmvmrsgb hd ;5x>9
g. 1,555,555 k. ;5,555,555 `. 7;,555,555 n. 5
Pgbm i l htmo i l UUM omgsurmn udnmr ` i s t oinmb

>=. L I [ ^ H ^ ] N M MDN][GD@M @i. puràgsmn mquhpomdt i d Gufust 7>, ;5x7 l i r g
titgb ` i s t i l ₷>55,555. âm mquhpomdt ags gd msthogtmn usmlub bhlm i l 75 ymgrs
gdn rmshnugb vgbum i l ₷15,555. Ht hs tam pibh`y i l L I [ ^ H ^ ] N M @i. t i privhnm
lubb-ymgr nmprm`hgthid hd tam ymgr i l g`quhshthid gdn didm hd tam ymgr i l
nhspisgb. I d Ogy 7 ; , ;5x>, tam mquhpomdt wgs sibn l i r ₷7;5,555. Gnnhthidgb
ìs t s hdùrrmn i d tam sgbm goiudtmn t i ₷1,555. A i w o u ` a hs tam fghd (biss) i d
tam sgbm9
g. (71>,555) k. 71>,555 `. 78;,555 n. (78;,555)
Pgbm i l htmo i l UUM omgsurmn udnmr rmvgbugthid oinm b

><. I K N ] [ G ^ M P ^ ] K K I [ D @i. nhspismn i l g ogàhdmry i d Nm`mokmr 07, ;5x7
l i r g titgb dmt nhspisgb pri`mmns i l ₷<,155,555. Hdlirogthid i l tam ogàhdmry
gs i l Nm`mokmr 07, ;5x7 hs gs libbiws3
@ist gt rmvgbumn g o i u d t ₷ 8,;55,555
G`ùoubgtmn nmprm`hgthid 0,;55,555
[mvgbugthid surpbus (prmsmdtmn hd mquhty) >,155,555
A i w o u ` a hs tam fghd (biss) i d tam sgbm9

g. =,<55,555 k. >,555,555 `. (155,555) n. 155,555

@agptmr 7=3 ^ a m i r y i l G ` ` i u d t s [mvhmwmr

7. ]dnmr UGP 7< Uripmrty, pbgdt gdn mquhpomdt, wahà i l tam libbiwhdf ` is ts
rmbgthdf t i did-ùrrmdt gssmts saiubn km `gphtgbhzmn9
H. [mpbg`momdt i l g kuhbnhdf's r i i l mvmry 7= ymgrs
HH. Oghdtmdgd`m i l gd gssmt i d g tarmm-oidtaby kgshs
HHH. Hdstgbbgthid gdn gssmokby ì s t s
H\. [mpbg`momdt i l sogbb spgrm pgrts gddugbby
g. H, HHH k. H, HHH,H\ `. H, HH, HHH n. H, HH, HHH,H\
(G@@G)
; . V a h ` a i l tam libbiwhdf stgtmomdts ìrrm`tby rmbgtm t i g`ìudthdf l i r pripmrty,

pbgdt gdn mquhpomdt9
=1=1
H. Hl pripmrty, pbgdt gdn mquhpomdt grm stgtmn gt ùrrmdt vgbugthid, tam
lhdgd`hgb pishthid gdn prifrmss i l gd mdthty whbb km o i r m rmgbhsth`gbby
pirtrgymn.
HH. Hl bgdn gdn kuhbnhdf grm puràgsmn l i r g buop s u o prh`m, tam krijmr‘s
` i o o h s s h i d saiubn km gppirthidmn kmtwmmd tam bgdn gdn tam kuhbnhdf.
HHH. âm prh`m pghn l i r g pbgdt gssmt hs g`tugbby g prmpgyomdt i l gd mxpmdsm.
H\. ^rmgthdf g `gphtgb mxpmdnhturm gs gd mxpmdsm o g y ivmrstgtms prilht hd tam
ymgr gltmr tahs g`thid wgs tgjmd.
\. Hl g lubby nmprm`hgtmn gssmt whta d i rmshnugb vgbum ìdthdums t i km usmn,
ogdgfmomdt `gd ìdthdum t i privhnm l i r nmprm`hgthid.
g. HH, HHH,\ k. H, HH, HHH,H\ `. HH, HHH,\ n. H, HH, HHH,H\, \
0. G pbgdt gssmt g`quhrmn ky hssugd`m i l irnhdgry sagrms hs pripmrby omgsurmn gt

tam
g. Ugr vgbum i l tam sagrms `. @grryhdf g o i u d t i l tam gssmt fhvmd
k. Ptgtmn vgbum i l tam sagrms n. Lghr vgbum i l tam gssmt rm`mhvmn
>. [MP^H\M ]DMGPX @iipmrgthvm rm`mdtby rmpbg`mn gbb tam thrms hd tw i i l hts
tru `js gt g vmry hdshfdhlh`gdt goiu d t. âhs ` i s t saiubn km g`ìudtmn l i r
g. gs gd hd`rmgsm hd tam ` i s t i l tam tru `js
k. gs rmpghr gdn oghdtmdgd`m mxpmdsm
`. gs gd hdtgdfhkbm gssmt
n. gs g rmnu`thid hd tam g`ùoubgtmn nmprm`hgthid i l tam tru `js
(Gngptmn)
=. âm libbiwhdf stgtmomdts rmbgtm t i g`ìudthdf l i r pripmrty, pbgdt gdn

mquhpomdt. @aiism tam hdìrrm`t stgtmomdt.
g. G`ùoubgtmn nmprm`hgthid hs g ìd tr g g`ìu d t t i gd gssmt rmpirtmn hd tam
pripmrty, pbgdt gdn mquhpomdt sm`thid i l tam stgtmomdt i l lhdgd`hgb
pishthid.
k. Hoprivmomdts t i bmgsmn lg`hbhthms grm hd`bunmn udnmr pripmrty, pbgdt gdn
mquhpomdt gs bidf gs tam g o i u d t hs d i t ogtmrhgb gdn hl tam tmros i l tam
bmgsm mxtmdn ivmr g bidf pmrhin i l thom, itamrwhsm, tam g o i u d t ogykm
saiwd g o i d f nmlmrrmn àgrfms i r itamr gssmts.
`. Vamd g udht i l pripmrty hs rmthrmn i r nhspismn i l ky sgbm, trgnm, s`rgpphdf
gdn rmoivgb i r gkgdnidomdt, hts ` i s t hs `rmnhtmn t i tam gppriprhgtm
pripmrty g`ìudt: tam rmbgtmn g`ùoubgtmn nmprm`hgthid hs rmoivmn gdn
gdy fghd i r biss gncustmn l i r sgbvgfm vgbum gdn ` i s t i l nhspishthid hs
rmpirtmn hd tam stgtmomdt i l prilht i r biss gdn itamr ìoprmamdshvm
hdìom.
n. Gssmts sukcm`t t i nmprm`hgthid o g y tgjm tam l i r o i l kuhbnhdfs, ogàhdmry
gdn mquhpomdt, lurdhturm, hoprivmomdts t i bmgsmn lg`hbhthms, kiijpbgtms,
lruht trmms gdn krmmnhdf gdhogbs l i r wahà tam lghr vgbum `gddit km
nmtmrohdmn.
<. Gd ibn kuhbnhdf liromrby i`ùphmn ky GK@ @iopgdy wgs rmpbg`mn. âm biss i d
tam rmthrmomdt i l tam ibn kuhbnhdf saiubn
g. d i t km `gphtgbhzmn kut trmgtmn gs gd mxpmdsm
k. d i t km `gphtgbhzmn kut trmgtmn gs g biss
`. km `gphtgbhzmn gdn hd`bunmn hd tam ` i s t i l tam bgdn
n. km `gphtgbhzmn gdn hd`bunmn hd tam ` i s t i l tam dmw kuhbnhdf
6. V a h ` a i l tam libbiwhdf stgtmomdts grm ìrrm`tby stgtmn9

H. Uripmrty, pbgdt gdn mquhpomdt grm pmrohttmn t i km rmvgbumn hd rmspidsm
t i hdlbgthid.
=8=8
HH. [mshnugb vgbum hs hfdirmn wamd ìop u thd f l i r nmprm`hgthid hd tam mgrbhmr
ymgrs i l gd gssmt‘s bhlm wamd tam nmprm`hgthid omtain usmn hs tam niukbm
nm`bhdhdf kgbgd`m.
HHH. @ist i l kuhbnhdf wiubn hd`bunm mxpmdnhturms l i r smrvh`m mquhpomdt gdn
lhxturms ognm g pmrogdmdt pgrt i l tam stru`turm.
H\. @ist hdmllh`hmd`hms i d smbl-ìdstru`tmn gssmts wamtamr num t i tmopirgry
hnbm `gpg`hty, hdnustrhgb nhsputm i r itamr `gusms, saiubn d i t km hd`bunmn gs
pgrt i l tam ` i s t i l gssmt.
\. Vamd usmn pripmrty hs g`quhrmn, tam g`tugb ` i s t hd `gsa i r mquhvgbmdt hs
fmdmrgbby tam pripmr kgshs l i r nmprm`hgthid, rmfgrnbmss i l tam prmvhius
ahstiry i l tam pripmrty, udbmss tam mdthty usms tam rmvgbugthid omtain.
g. HHH,\ k. H, HH, H\ `. H, HH, H\, \ n. H, HH, HHH,H\, \
1. V a h ` a i l tam libbiwhdf ìrrm`tby rmbgtm(s) t i g`ìudthdf l i r pripmrty, pbgdt

gdn mquhpomdt9
H. Nmvhd @i.‘s kuhbnhdf whta gd msthogtmn usmlub bhlm i l ; 5 ymgrs wgs
ìdstru`tmn i d g bgdn bmgsmn l i r g tmro i l 7= ymgrs. âm ` i s t i l tam
kuhbnhdf saiubn km nmprm`hgtmn ivmr ; 5 ymgrs, tam bhlm i l tam kuhbnhdf.
HH. \gufad @iopgdy g`quhrmn g shtm l i r tam ìdstru`thid i l g dmw pbgdt. âm
thtbm mxgohdgthid lmms, survmyhdf lmms gdn pripmrty tgxms g``ruhdf nurhdf
tam pmrhin i l pbgdt ìdstru`thid saiubn km àgrfmn t i tam bgdn g`ìu d t i l
tam ` io p g d y .
HHH. Gt tam thom Omgfgd @irp km`gom g sukshnhgry i l Gdnrm @irp., Omgfgd
swhtàmn nmprm`hgthid i l hts pbgdt gssmts l r i o tam strghfat-bhdm omtain i l
nmprm`hgthid t i tam suo-il-tam-ymgr nhfhts omtain usmn ky Gdnrm. Gs t i
Omgfgd, tahs àgdfm hs g àgdfm hd rmp irthdf mdthty.
H\. Lud`thidgb nmprm`hgthid hs tam wmgr gdn tmgr, nmtmrhirgthid gdn nm`gy, gdn
ngogfm, rmnu`hdf tam usmlubdmss i l tam gssmt.
\. [mvgbugthid surpbus hd pripmrty hs gd mbmomdt ìdsthtuthdf sagrmaibnmrs‘
mquhty.
g. H\, \ k. HH, H\, \ `. HH, HHH,H\, \ n. \
8. âm sgbm i l g nmprm`hgkbm gssmt rmsubthdf hd g fghd, hdnh`gtms tagt tam pri`mmns
l r i o tam sgbm wmrm
g. frmgtmr tagd ` i s t `. bmss tagd `grryhdf g o i u d t
k. frmgtmr tagd `grryhdf g o i u d t n. bmss tagd ` i s t
75. Hoprivmomdts grm

g. rmvmdum mxpmdnhturms
k. nmkhtmn t i gd gppriprhgtm gssmt g`ì u d t wamd tamy n i d i t hd`rmgsm usmlub
bhlm kut hoprivms mllh`hmd`y kmyidn tam stgtm i r ìdnhthid irhfhdgbby
hdtmdnmn ky ogdgfmomdt
`. nmkhtmn t i gd gppriprhgtm gssmt g`ìud t wamd tamy n i d i t hd`rmgsm usmlub
bhlm
n. nmkhtmn t i g`ùoubgtmn nmprm`hgthid wamd tamy n i d i t hd`rmgsm usmlub bhlm
(GH@UG)
77. Hd irnmr l i r g ` i s t t i km `gphtgbhzmn (`gphtgb mxpmdnhturm), tam libbiwhdf oust

km prmsmdt3
g. âm usmlub bhlm i l gd gssmt oust km hd`rmgsmn.
k. âm qugdthty i l gssmts oust km hd`rmgsmn.
`. âm qugbhty i l gssmts oust km hd`rmgsmn kmyidn tam ìdnhthid irhfhdgbby
hdtmdnmn ky ogdgfmomdt.
n. Gdy idm i l tamsm.
(GH@UG)
<5<5
7;. Gd hoprivmomdt ognm t i g ogàhdm hd`rmgsmn hts lghr vgbum gdn hts
prinu`thid `gpg`hty ky ; = % gkivm tam ìdnhthid irhf hdgbby hdtmdnmn ky
ogdgfmomdt kut whtaiut mxtmdnhdf tam ogàhdm's usmlub bhlm. âm ` i s t i l
tam hoprivmomdt saiubn km
g. mxpmdsmn.
k. nmkhtmn t i g`ùoubgtmn nmprm`hgthid.
`. `gphtgbhzmn hd tam ogàhdm g`ìudt.
n. gbbi`gtmn kmtwmmd g`ùoubgtmn nmprm`hgthid gdn tam ogàhdm g`ìudt.
(GH@UG)
70. V a h ` a i l tam libbiwhdf hs g `gphtgb mxpmdnhturm9

g. Ugyomdt i l gd g`ì u d t pgygkbm `. Ugyomdt i l hdìom tgxms
k. [mthrmomdt i l kidns pgygkbm n. Didm i l tamsm
(GH@UG)
7>. V a h ` a i l tam libbiwhdf hs d i t g `gphtgb mxpmdnhturm9

g. [mpghrs tagt oghdtghd gd gssmt hd ipmrgthdf ìdnhthid
k. Gd gnnhthid
`. G kmttmromdt
n. G rmpbg`momdt
(GH@UG)
7=. Vamd g pbgdt gssmt hs sibn l i r bmss tagd hts `grryhdf g o i u d t

g. `gsa rm`mhvmn pbus g`ùoubgtmn nmprm`hgthid pbus biss i d nhspisgb mqugbs
tam irhfhdgb ` i s t
k. irhfhdgb ` i s t ohdus g`ùoubgtmn nmprm`hgthid mqugbs `gsa rm`mhvmn ohdus
biss i d nhspisgb
`. `grryhdf g o i u d t i l tam gssmt pbus biss i d nhspisgb mqugbs `gsa rm`mhvmn
n. `gsa rm`mhvmn pbus g`ùoubgtmn nmprm`hgthid ohdus biss i d nhspisgb
mqugbs tam irhfhdgb ` i s t
7<. âm sgbm i l g nmprm`hgkbm gssmt rmsubthdf hd g biss hdnh`gtms tagt tam pri`mmns
l r i o tam sgbm wmrm
g. bmss tagd ùrrmdt ogrjmt vgbum. `. frmgtmr tagd `grryhdf goiu d t.
k. frmgtmr tagd ì s t. n. bmss tagd `grryhdf goiu d t.
(GH@UG)
76. Ku rd ago @irp.'s lirmstbgdn wgs ìdnmodmn l i r usm gs g dgthidgb pgrj.

@iopmdsgthid l i r tam ìdnmodgthid mx`mmnmn tam lirmstbgdn's `grryhdf
goiu d t. K u rd ago puràgsmn shohbgr, kut bgrfmr, rmpbg`momdt lirmst bgdn l i r
gd g o i u d t frmgtmr tagd tam ìdnmodgthid gwgrn. Gs g rmsubt i l tam
ìdnmodgthid gdn rmpbg`momdt, wagt hs tam dmt mllm`t i d tam `grryhdf g o i u d t
i l lirmstbgdn rmpirtmn hd Ku rd ago 's kgbgd`m sammt9
g. âm g o i u d t hs hd`rmgsmn ky tam mx`mss i l tam rmpbg`momdt lirmstbgdn's ` i s t
ivmr tam ìdnmodmn lirmstbgdn's `grryhdf goiu d t.
k. âm g o i u d t hs hd`rmgsmn ky tam mx`mss i l tam rmpbg`momdt lirmstbgdn's ` i s t
ivmr tam ìdnmodgthid gwgrn.
`. âm g o i u d t hs hd`rmgsmn ky tam mx`mss i l tam ìdnmodgthid gwgrn ivmr
tam ìdnmodmn lirmstbgdn's `grryhdf goiu d t.
n. D i mllm`t, km`gusm tam ìdnmodmn lirmstbgdn's `grryhdf g o i u d t hs usmn gs
tam rmpbg`momdt lirmstbgdn's `grryhdf goiu d t.
(GH@UG)
71. G kuhbnhdf sullmrmn udhdsurmn lhrm ngogfm. âm ngogfmn pirthid i l tam
kuhbnhdf wgs rmlurkhsamn whta ahfamr qugbhty ogtmrhgbs. âm ` i s t gdn rmbgtmn
<7<7
g`ùoubgtmn nmprm`hgthid i l tam ngogfmn pirthid grm hnmdthlhgkbm. ^ i g`ìu d t
l i r tamsm mvmdts, tam iwdmr saiubn3
g. [mnu`m g`ùoubgtmn nmprm`hgthid mqugb t i tam ` i s t i l rmlurkhsahdf.
k. [ m ` i r n g biss hd tam ùrrmdt pmrhin mqugb t i tam s u o i l tam ` i s t i l
rmlurkhsahdf gdn tam `grryhdf g o i u d t i l tam ngogfmn pirthid i l tam
kuhbnhdf.
`. @gphtgbhzm tam ` i s t i l rmlurkhsahdf gdn rmìrn g biss hd tam ùrrmdt pmrhin
mqugb t i tam `grryhdf g o i u d t i l tam ngogfmn pirthid i l tam kuhbnhdf.
n. @gphtgbhzm tam ` i s t i l rmlurkhsahdf ky gnnhdf tam ` i s t t i tam `grryhdf
g o i u d t i l tam kuhbnhdf.
(GH@UG)
78. @aiism tam ìrrm`t stgtmomdt gkiut tam g`ìudthdf trmgtomdt l i r spm`hgb idm-
thom gssmssomdts ognm ky bi`gb fivmrdomdts rmquhrhdf g lhro t i pgy l i r
hoprivmomdts hd`bunhdf strmmtbhfats, smwmrs gdn itamr hdlrgstru`turm.
g. âmy grm `gphtgbhzmn kut d i t nmprm`hgtmn
k. Hl prikgkbm gdn msthogkbm, tamy grm mxpmdsmn wamd nmtmrohdgkbm
`. âmy grm mxpmdsmn gs hdùrrmn
n. âmy grm `gphtgbhzmn gdn nmprm`hgtmn ivmr tamhr usmlub bhlm
(Gngptmn)
; 5 . Gd mdtmrprhsm hdstgbbmn gd gssmokby bhdm hd ;5x 7. L i u r ymgrs bgtmr, ₷755,555

wgs spmdt hd rmgrrgdfhdf tam bhdm t i p r i o i t m mllh`hmd`y. âm rmgrrgdfmomdt
kut nhn d i t gllm`t tam gssmokby bhdm‘s usmlub bhlm. Uripmr g`ìudthdf l i r tam ` i s t
i l tam gutiogthid saiubn km ti
g. [mpirt ht gs gd mxpmdsm
k. Mstgkbhsa g smpgrgtm g`ìudt l i r tam ₷755,555.
`. Gbbi`gtm tam ` i s t i l gutiogthid kmtwmmd tam gssmt gdn g`ùoubgtmn
nmprm`hgthid g`ìudts.
n. Nmkht t i gssmt g`ìudt.
(Gngptmn)
; 7 . @aiism tam ìrrm`t stgtmomdt.

g. Gd ipmrgthidgb gssmt rm`mhvmn hd mxàgdfm l i r irnhdgry sagrms hssumn ky
tam kuymr saiubn km rmìrnmn gt tam pgr vgbum i l tam smùrhthms hssumn hl tam
`gsa prh`m i l tam gssmt hs d i t j d iw d .
k. Pgbms tgx pghn upid g`quhshthid i l gd ipmrgthidgb gssmt saiubn km mxpmdsmn
km`gusm suà goiud ts grm usugbby hoogtmrhgb whta rmspm`t t i tam ` i s t i l
tam g`quhrmn gssmt.
`. Uuràgsmn ipmrgthidgb gssmts g`quhrmn i d g bidf-tmro pgyomdt pbgd
saiubn km rmìrnmn gt lubb ` i s t (hd`bunhdf hdtmrmst gdn lhdgd`hdf àgrfms)
idby hl tam ` i s t `gddit km msthogtmn ky tam puràgsmr.
n. G prhogry prhd`hpbm hd rmìrnhdf gdn rmpirthdf ipmrgthidgb gssmts hs tagt
tamy grm rmìrnmn gt ` i s t wamd g`quhrmn gdn suksmqumdtby grm rmpirtmn gt
` i s t i r ` i s t bmss g`ùoubgtmn nmprm`hgthid.
(Gngptmn)
; ; . V a h ` a i l tam libbiwhdf stgtmomdt hs trum9

g. Gbb ipmrgthidgb gssmts grm sukcm`t t i mhtamr nmprm`hgthid, nmpbmthid, i r
goirthzgthid.
k. âm ogtàhdf prhd`hpbm nims d i t rmquhrm nmprm`hgthid i d gd ipmrgthidgb
gssmt nidgtmn t i g ` i o p g d y km`gusm d i puràgsm ` i s t wgs hdùrrmn gt
g`quhshthid.
`. âm idby rmquhrmomdt gd gssmt oust ommt t i km ìdshnmrmn gd ipmrgthidgb
gssmt hs tagt hts usmlub bhlm mxtmdn ivmr o i r m tagd idm g`ìudthdf pmrhin.
;<;
n. âm nmtmrohdgthid i l ` i s t hs ìd`mptugbby ìdshstmdt kmtwmmd ipmrgthidgb
gssmts gdn hdvmdtiry hd rmfgrn t i tam g`ìudthdf trmgtomdt i l `gsa
nhsìudts.
(Gngptmn)
; 0 . V a h ` a i l tam libbiwhdf hs d i t gd gppriprhgtm kgshs l i r omgsurhdf tam ` i s t i l

pripmrty, pbgdt, gdn mquhpomdt9
g. âm puràgsm prh`m, lrmhfat ìsts, gdn hdstgbbgthid ì s t s i l g prinu`thvm
gssmt saiubn km hd`bunmn hd tam gssmt‘s ` is t .
k. Uri`mmns iktghdmn hd tam pri`mss i l rmgnyhdf bgdn l i r hts hdtmdnmn
purpism, suà gs l r i o tam sgbm i l `bmgrmn thokmr, saiubn km rmìfdhzmn
hoomnhgtmby gs hdìom.
`. âm ` i s t i l hoprivmomdt t i mquhpomdt hdùrrmn gltmr tam mquhpomdt hs
pbg`mn hd tam bi`gthid gdn ìdnhthid irhfhdgbby hdtmdnmn ky ogdgfmomdt hs
fmdmrgbby mxpmdsmn i u t rhfatby.
n. Gbb dm`mssgry ìs t s hdùrrmn hd tam ìdstru`thid i l g pbgdt kuhbnhdf, l r i o
mx`gvgthid t i ìopbmthid, saiubn km ìdshnmrmn gs pgrt i l tam gssmt‘s ` i s t
; > . Vamd g pbgdt gssmt hs sibn l i r bmss tagd hts `grryhdf goiudt3
g. `gsa rm`mhvmn pbus g`ùoubgtmn nmprm`hgthid pbus fghd i d nhspisgb mqugbs
tam irhfhdgb ìs t .
k. `gsa rm`mhvmn pbus g`ùoubgtmn nmprm`hgthid ohdus biss i d nhspisgb
mqugbs tam irhfhdgb ìs t .
`. ` i s t i l tam gssmt ohdus biss i d nhspisgb mqugbs `gsa rm`mhvmn.
n. irhfhdgb ` i s t ohdus g`ùoubgtmn nmprm`hgthid mqugbs `gsa rm`mhvmn pbus
biss i d nhspisgb.
Nmprm`hgthid omtains
; = . Nmprm`hgthid
g. hs gd gbbi`gthid i l tam ` i s t i l pripmrty, pbgdt gdn mquhpomdt ivmr tam thom
pmrhin i l usmlubdmss, hd g systmogth` gdn rgthidgb ogddmr.
k. hs g pri`mss i l rmìfdhzhdf tam nm`rmgshdf vgbum i l gd gssmt ivmr thom.
`. hs g `gsa mxpmdsm.
n. mxpmdsm i l ₷;,555 rmlbm`ts g ₷;,55 5 hd`rmgsm hd bhquhn ludns.
; < . @aiism tam kmst nms`rhpthid i l nmprm`hgkbm g oiu d t.

g. ohdhouo `grryhdf g o i u d t `. rmshnugb vgbum
k. `grryhdf g o i u d t n. hdhthgb ` i s t bmss rmshnugb vgbum
; 6 . Gd mdthty g`quhrmn gd gssmt whta gd msthogtmn usmlub bhlm i l ; 5 ymgrs gdn g

7 5 % rmshnugb vgbum. Gt tam mdn i l tam gssmt‘s usmlub bhlm, tam g`ùoubgtmn
nmprm`hgthid whbb km mqugb t i tam irhfhdgb ` i s t i l tam gssmt udnmr wahà i l tam
libbiwhdf nmprm`hgthid omtains9
Niukbm-nm`bhdhdf Puo-il-tam-ymgrs‘ Nhfhts Ptrghfat-bhdm Omtain
g. Xms Xms Xms
k. Xms Xms Di
`. D i Xms Xms
n. D i Di Di
(Gngptmn)
; 1 . Iksibms`md`m i l g nmprm`hgkbm gssmt o g y km `gusmn ky

g. ^màdibifh`gb àgdfms
k. Hoprivmomdt hd prinu`thid omtain
`. @agdfm hd ogrjmt nmogdn l i r tam prinu`t i r smrvh`m iutput
n. Bmfgb i r itamr rmstrh`thids
m. (g), (k), ( ` ) gdn (n) gkivm
<0<0
;8. Gd mdthty hdstgbbmn g dmw prinu`thid lg`hbhty gdn hdùrrmn g duokmr i l
mxpmdsms gt tam pihdt i l hdstgbbgthid. âm mdthty‘s g`ìudtgdt hs grfuhdf tagt
o i s t mxpmdsms n i d i t qugbhly l i r `gphtgbhzgthid. Hd`bunmn hd taism mxpmdsms
grm hdhthgb ipmrgthdf bissms. âmsm saiubn km
g. Nmlmrrmn gdn goirthzmn ivmr g rmgsidgkbm pmrhin i l thom.
k. Mxpmdsmn gdn àgrfmn t i tam hdìom stgtmomdt.
`. @gphtgbhzmn gs pgrt i l tam ` i s t i l tam pbgdt gs g nhrm`tby gttrhkutgkbm ìs t .
n. ^gjmd t i rmtghdmn mgrdhdfs shd`m ht hs udrmgsidgkbm t i prmsmdt ht gs pgrt i l
tam ùrrmdt ymgr‘s hdìom stgtmomdt.
(Gngptmn)
05. @aiism tam hdìrrm`t stgtmomdt.

g. Bgdn gdn gd ibn kuhbnhdf tamrmid grm puràgsmn whta tam hdtmdt t i kuhbn g
dmw gdn kmttmr stru`turm. ] p i d nmoibhthid i l tam ibn stru`turm, tam titgb
puràgsm prh`m pbus tam nmoibhthid ` i s t saiubn km hd`bunmn gs bgdn.
k. Vamd gd ipmrgthidgb gssmt (suà gs bgdn i r kuhbnhdfs) hs puràgsmn, gdy
udpghn pripmrty tgxms ( l i r tam pmrhin prhir t i tam puràgsm ngtm) tagt grm
pghn ky tam puràgsmr saiubn km rmìrnmn gs pgrt i l tam ` i s t i l tam gssmt.
`. Gd ipmrgthidgb gssmt puràgsmn i d `rmnht l i r ₷;,555, tmros ; / ; 5 , d/05,
saiubn km rmìrnmn gt ₷7,8<5 mvmd t a i u f a pgyomdt hs ognm gltmr tam
nhsìudt pmrhin.
n. Hl ipmrgthidgb gssmts grm g`quhrmn hd mxàgdfm l i r kidns, hssumn ky tam
kuymr, tam gssmts saiubn km `gphtgbhzmn gt tam lghr vgbum i l tam ipmrgthidgb
gssmts rm`mhvmn i r tam lghr vgbum i l tam kidns, wahàmvmr hs o i r m rmbhgkby
nmtmrohdgkbm.
(Gngptmn)
07. V a h ` a i l tam libbiwhdf stgtmomdts hs trum9

H. Nmprm`hgthid mxpmdsm saiwd i d g ìop gd y 's hdìom stgtmomdt hs gbwgys
mqugb t i tam nmprm`hgthid mxpmdsm i d tam ìo p gdy 's hdìom tgx rmturd.
HH. âm purpism i l nmprm`hgthid hs t i agvm tam kgbgd`m sammt rmpirt tam
ùrrmdt vgbum i l gd gssmt.
HHH. Nmprm`hgthid mxpmdsm rmlbm`ts gd gbbi`gthid i l gd gssmt's irhfhdgb ` i s t
rgtamr tagd gd gbbi`gthid kgsmn i d tam m ` i d i o h ` vgbum tagt hs kmhdf
ìdsuomn.
H\. Gd gssmt's usmlub bhlm hs tam sgom gs hts paysh`gb bhlm.
\. Idm ` i o p g d y ohfat nmprm`hgtm g dmw ìoputmr ivmr tarmm ymgrs wahbm
gditamr ` i o p g d y ohfat nmprm`hgtm tam sgom oinmb i l ìoputmr ivmr lhvm
ymgrs...gdn k i t a ìopgdhms grm rhfat.
\H. Nmprm`hgthid mxpmdsm hs saiwd i d tam hdìom stgtmomdt hd irnmr t i
gàhmvm g`ìudthdf's ogtàhdf prhd`hpbm.
g. HHH,\ , \H k. H, HHH,\H `. HHH,H\, \ , \H n. \ , \H
0;. V a h ` a i l tam libbiwhdf nmprm`hgthid omtains hs d i t gd g``mbmrgtmn omtain9

g. Niukbm nm`bhdhdf kgbgd`m `. Puo-il-tam-ymgrs‘ nhfhts
k. Ptrghfat bhdm n. 7=5% nm`bhdhdf kgbgd`m
00. Gd mdthty g`quhrmn gd gssmt l i r g puràgsm prh`m i l ₷755,555. Dm`mssgry

hdstgbbgthid ì s t s hdùrrmn goiudtmn t i ₷;,555. Ht wgs msthogtmn tagt tam
gssmt ags g >-ymgr usmlub bhlm gdn gltmr tagt ht `gd km sibn gt ₷75,555 . @ist i l
udhdstgbbhdf tam gssmt hs msthogtmn gt ₷7,555. Hl tam ` i o p g d y usms tam suo -il-
tam-ymgrs‘ nhfhts omtain, tam nmprm`hgthid mxpmdsm hd tam tahrn ymgr
hs ìoputmn gs
g. 7 5 % oubthpbhmn ky ₷75;,555 `. ; 5 % oubthpbhmn ky ₷8;, 555
k. ; 5 % oubthpbhmn ky ₷80,555 n. ; 5 % oubthpbhmn ky ₷75;,555
(Gngptmn)
<><>
0>. G nmprm`hgkbm gssmt ags gd msthogtmn 7 = % rmshnugb vgbum. ]dnmr wahà i l tam
libbiwhdf omtains, pripmrby gppbhmn, wiubn tam g`ùoubgtmn nmprm`hgthid
mqugb tam irhfhdgb ` i s t gt tam mdn i l tam gssmt‘s msthogtmn usmlub bhlm9
Ptrghfat-bhdm Niukbm-nm`bhdhdf kgbgd`m
g. Xms Xms
k. Xms Di
`. D i Xms
n. D i Di
(GH@UG)
0=. Gd mdthty ipmrgtms g àghd i l aitmbs gdn hs pripishdf t i stip nmprm`hgthdf tam
aitmb mquhpomdt gdn mxpmdsm tam ` i s t i l rmpbg`momdt mgà ymgr. âm mdthty
saiubn3
g. D i t `gphtgbhzm fr i u p s i l gssmts gdn mxpmdsm tam rmpbg`momdt ` i s t
k. D i t `gphtgbhzm fr i u p s i l gssmts gdn mxpmdsm tamo
`. @gphtgbhzm f r i u p s i l gssmts kut d i t nmprm`hgtm tamo
n. @gphtgbhzm gbb gssmts whta g usmlub bhlm i l o i r m tagd idm ymgr gdn nmprm`hgtm
tamo
(G@@G)
0<. Gd mdthty ogdulg`turms ìopidmdts l i r tam `gr hdnustry gdn usms smbl-ognm
tiibs, wahà ht ìdthdugbby nmvmbips. @ists i l tiibhdf grm nmprm`hgtmn ivmr l i u r
ymgrs gdn tam tiibs grm ogdulg`turmn hd hts idm lg`tiry, wamrm > % i l tam
spg`m hs gbbi`gtmn t i nmvmbipomdt. âm lg`tiry nmprm`hgthid àgrfm saiubn3
g. Km gbbi`gtmn i d tam kgshs i l tam vgbum i l tam tiibs ìopgrmn whta tam
lg`tiry iutput t i tam ` i s t i l tam tiibhdf
k. Km gbbi`gtmn i d tam kgshs i l 7 % pmr ymgr l i r l i u r ymgrs t i tam ` i s t i l tam
tiibhdf
`. D i t km gbbi`gtmn t i tam ` i s t i l tam tiibhdf
n. Km gbbi`gtmn i d tam kgshs i l > % pmr gdduo gdn gnnmn t i tam ` i s t i l tam
tiibhdf
06. Gd mdthty ags g pibh`y i l rmvgbuhdf hts UUM. Gd gssmt ` i s t ₷7 = O i d Cgdugry 7,

;5x1, ags g usmlub bhlm i l 7= ymgrs gdn hs nmprm`hgtmn i d g strghfat-bhdm kgshs t i
g zmri rmshnugb vgbum. âm vgbum i l tam gssmt gt Nm`mokmr 07, ;5x1 wgs
₷7>.=O. Gt Nm`mokmr 07, ;5x 8, tam ogrjmt vgbum i l tam gssmt wgs ₷7;.=O. âm
g`ìudthdf mdtry gt 07 Nm`mokmr ;5x8 wiubn km3
g. Nmprm`hgthid ₷7.5>O t i hdìom stgtmomdt, lgbb hd vgbum i l ₷5.=O àgrfmn
t i rmvgbugthid rmsmrvm gdn ₷5.><O t i tam hdìom stgtmomdt
k. Nmprm`hgthid ₷7.5>O t i hdìom stgtmomdt, lgbb hd vgbum i l ₷5.8<O àgrfmn
t i rmvgbugthid rmsmrvm
`. Nmprm`hgthid ₷7 O t i hdìom stgtmomdt, lgbb hd vgbum i l ₷5.=O àgrfmn t i
rmvgbugthid rmsmrvm gdn ₷5.=O t i tam hdìom stgtmomdt
n. Nmprm`hgthid ₷7 O t i hdìom stgtmomdt, lgbb hd vgbum i l ₷5.8<O t i tam
hdìom stgtmomdt
(G@@G)
01. G frgpa hs smt up whta "nmprm`hgthid mxpmdsm" i d tam vmrth`gb gxhs gdn "thom"
i d tam airhzidtgb gxhs. Gssuohdf bhdmgr rmbgthidsahps, a i w wiubn tam bhdms l i r
strghfat-bhdm gdn suo-il-tam-ymgrs'-nhfhts nmprm`hgthid mxpmdsm, rmspm`thvmby,
km nrgwd i d tahs frgpa9
Ptrghfat-bhdm PXN
g. \mrth`gbby Pbiphdf niwd t i tam rhfat.
k. \mrth`gbby Pbiphdf up t i tam rhfat.
`. Airhzidtgbby Pbiphdf niwd t i tam rhfat.
<=<=
n. Airhzidtgbby Pbiphdf up t i tam rhfat.
08. ]dnmr tam ìopishtm omtain, tam ìopishtm

g. rgtm hs tam titgb ` i s t nhvhnmn ky tam titgb gddugb nmprm`hgthid
k. rgtm hs tam titgb gddugb nmprm`hgthid nhvhnmn ky tam titgb nmprm`hgkbm ` i s t
`. bhlm hs tam titgb ` i s t nhvhnmn ky tam titgb gddugb nmprm`hgthid
n. bhlm hs tam titgb nmprm`hgkbm ` i s t nhvhnmn ky tam titgb gddugb nmprm`hgthid.
>5. âm ìopishtm nmprm`hgthid omtain

g. hs gppbhmn t i g f r i u p i l a i o i f m d i u s gssmts
k. hs gd g``mbmrgtmn omtain i l nmprm`hgthid
`. nims d i t rmìfdhzm fghd i r biss i d tam rmthrmomdt i l spm`hlh` gssmts hd tam
friup
n. mx`bunms sgbvgfm vgbum l r i o tam kgsm i l tam nmprm`hgthid `gbùbgthid
(GH@UG)
>7. ]dnmr wagt ìdnhthids whbb tam smrvh`m a i u r s gdn prinu`thvm iutput omtains
i l nmprm`hgthid rmsubt hd tam sgom nmprm`hgthid mxpmdsm l i r g pgrthùbgr ymgr9
g. Vamd tam titgb msthogtmn smrvh`m a i u r s gdn prinu`thid hd udhts grm tam
sgom.
k. Vamd tam rgthi i l g`tugb smrvh`m a iu r s t i prinu`thvm iutput l i r tam ymgr hs
tam sgom gs tam rgthi i l tam msthogtms usmn hd tamhr rmspm`thvm nmprm`hgthid
rgtms.
`. Vamd sgbvgfm vgbum hs zmri.
n. âm t w i omtains `gddit prinu`m tam sgom nmprm`hgthid mxpmdsm g o i u d t
l i r gdy fhvmd ymgr.
(Gngptmn)
> ; . V a h ` a i l tam libbiwhdf grm ìrrm`tby stgtmn rmfgrnhdf tam g`ìudthdf l i r

pripmrty, pbgdt gdn mquhpomdt9
H. Hd spm`hgb hdstgd`ms, wamd hdlbgthid ags kmmd g o g c i r lg`tir, pripmrty,
pbgdt gdn mquhpomdt grm pmrohttmn t i km rmvgbumn kgsmn i d hdnmx
duokmrs i r i d gd gpprghsgb pmrliromn ky gd hdnmpmdnmdt mxpmrt i r
spm`hgbhst.
HH. âm s u o i l tam ymgr‘s nhfht omtain gbwgys rmsubts hd bgrfmr titgb
nmprm`hgthid tagd nims tam strghfat bhdmomtain.
HHH. @iopishtm nmprm`hgthid omtain nims d i t rmìfdhzm fghd i r biss i d
rmthrmomdt i l g shdfbm gssmt hd tam f r i u p .
H\. Nmprm`hgthid hs tam pri`mss i l pmrhinh`gbby wrhthdf niwd gd gssmt t i grrhvm
gt hts lghr ogrjmt vgbum.
\. Nmprm`hgthid g`ìudthdf gutiogth`gbby privhnms tam `gsa rmquhrmn t i
rmpbg`m pbgdt gssmts gs tamy wmgr iut.
g. H, HH, HHH,\ k. H, HH, HHH `. H, HHH n. HH, HHH
>0. âm usm i l tam niukbm-nm`bhdhdf kgbgd`m omtain

H. rmsubts hd g nm`rmgshdf àgrfm t i nmprm`hgthid mxpmdsm.
HH. omgds sgbvgfm vgbum hs d i t nmnu`tmn hd ìop u thd f tam nmprm`hgthid kgsm.
HHH. omgds tam `grryhdf g o i u d t saiubn d i t km rmnu`mn kmbiw sgbvgfm vgbum.
g. H, HH, gdn HHH k. H, HH `. H, HHH n. didm
>>. V a h ` a i l tam libbiwhdf stgtmomdts kmst nms`rhkms 'rmshnugb vgbum'9

g. âm msthogtmn dmt g o i u d t ùrrmdtby iktghdgkbm hl tam gssmt wmrm gt tam
mdn i l hts usmlub bhlm
k. âm prmsmdt vgbum i l msthogtmn luturm `gsa lbiws mxpm`tmn t i grhsm l r i o
tam ìdthduhdf usm i l tam gssmt gdn l r i o hts ubthogtm nhspisgb
<<<
`.âm g o i u d t gt wahà tam gssmt ìubn km mxàgdfmn kmtwmmd
jdiwbmnfmgkbm, whbbhdf pgrthms hd gd gro's bmdfta trgdsg`thid
n. âm g o i u d t i l `gsa i r `gsa mquhvgbmdts tagt ìubn ùrrmdtby km iktghdmn
ky smbbhdf tam gssmt hd gd irnmrby nhspisgb
(G@@G)
>=. V a h ` a i l tam libbiwhdf tmros kmst nms`rhkms tam ` i s t ( i r gd g o i u d t

suksthtutmn l i r ` i s t ) i l gd gssmt bmss hts rmshnugb vgbum9
g. [mvgbumn g o i u d t `. [mìvmrgkbm g o i u d t
k. @grryhdf goiudt n. Nmprm`hgkbm g o i u d t
(G@@G)
><. âm `grryhdf g o i u d t i l gd gssmt hs nmlhdmn gs

g. @ist ohdus rmshnugb vgbum
k. @ist ohdus g`ùoubgtmn nmprm`hgthid ohdus g`ùoubgtmn hopghromdt
bissms
`. @ist ohdus rmshnugb vgbum ohdus g`ùoubgtmn nmprm`hgthid
n. Msthogtmn lghr ogrjmt vgbum
>6. V a h ` a i l tam libbiwhdf stgtmomdts kmst nms`rhkms tam `grryhdf g o i u d t i l gd

gssmt9
g. âm ` i s t ( i r gd g o i u d t suksthtutmn l i r ` i s t ) i l tam gssmt bmss hts rmshnugb
vgbum
k. âm g o i u d t gt wahà tam gssmt hs rmìfdhzmn hd tam stgtmomdt i l lhdgd`hgb
pishthid gltmr nmnu`thdf gdy g`ùoubgtmn nmprm`hgthid gdn g`ùoubgtmn
hopghromdt bissms
`. âm ahfamr i l tam gssmt's dmt smbbhdf prh`m gdn hts vgbum hd usm
n. âm lghr vgbum i l tam gssmt gt tam ngtm i l g rmvgbugthid bmss gdy suksmqumdt
g`ùoubgtmn hopghromdt bissms
(G@@G)
>1. V a h ` a i l tam libbiwhdf stgtmomdts kmst nms`rhkms tam tmro 'nmprm`hgthid'9

g. âm systmogth` gbbi`gthid i l gd gssmt's ` i s t bmss rmshnugb vgbum ivmr hts
usmlub bhlm
k. âm rmoivgb i l gd gssmt l r i o gd mdthty's stgtmomdt i l lhdgd`hgb pishthid
`. âm g o i u d t ky wahà tam rmìvmrgkbm g o i u d t i l gd gssmt mx`mmns hts
`grryhdf g o i u d t
n. âm g o i u d t ky wahà tam `grryhdf g o i u d t i l gd gssmt mx`mmns hts
rmìvmrgkbm g o i u d t
(G@@G)
>8. V a h ` a i l tam libbiwhdf tmros kmst nms`rhkms tam systmogth` gbbi`gthid ivmr hts
usmlub bhlm i l tam ` i s t i l gd gssmt, i r itamr g o i u d t suksthtutmn l i r ì s t , bmss hts
rmshnugb vgbum9
g. Nmprm`hgthid k. Nmrmìfdhthid `. Hopghromdt n. \gbum hd usm
(G@@G)
=5. V a h ` a i l tam libbiwhdf tmros kmst nms`rhkms tam prh`m tagt wiubn km rm`mhvmn
t i smbb gd gssmt i r pghn t i trgdslmr g bhgkhbhty hd gd irnmrby trgdsg`thid kmtwmmd
ogrjmt pgrth`hpgdts gt tam omgsurmomdt ngtm9
g. Lghr vgbum k. \gbum hd usm `. [mshnugb vgbum n. [mgbhzgkbm vgbum
(G@@G)
=7. V a h ` a i l tam libbiwhdf stgtmomdts rmfgrnhdf nmprm`hgthid hs trum, g`ìrnhdf t i

UGP7< Uripmrty, pbgdt gdn mquhpomdt9
<6<6
g. Gd gssmt oust km nmprm`hgtmn l r i o tam ngtm i l hts puràgsm t i tam ngtm i l
sgbm
k. âm gddugb nmprm`hgthid àgrfm saiubn km ìdstgdt ivmr tam bhlm i l tam
gssmt
`. âm titgb ` i s t i l gd gssmt oust mvmdtugbby km nmprm`hgtmn
n. Hl tam `grryhdf g o i u d t i l gd gssmt hs bmss tagd tam rmshnugb vgbum,
nmprm`hgthid hs d i t àgrfmn
(G@@G)
= ; . âm strghfat-bhdm omtain i l nmprm`hgthid hs kgsmn i d tam gssuopthid tagt

g. âm ipmrgthdf mllh`hmd`y i l tam gssmt nm`rmgsms hd tam bgtmr ymgrs.
k. Pmrvh`m vgbum nm`bhdms gs g lud`thid i l thom rgtamr tagd i l usm.
`. Pmrvh`m vgbum nm`bhdms gs g lud`thid i l iksibms`md`m rgtamr tagd i l thom.
n. Uaysh`gb wmgr gdn tmgr grm o i r m hopirtgdt tagd m ` i d i o h ` iksibms`md`m.
(GH@UG)
=0. G prhd`hpgb ikcm`thid t i tam strghfat-bhdm omtain i l nmprm`hgthid hs tagt ht

g. Fhvms sogbbmr pmrhinh` wrhtm-ills tagd nm`rmgshdf àgrfm omtains.
k. Hfdirms vgrhgthids hd tam rgtm i l gssmt usm.
`. Urivhnms l i r tam nm`bhdhdf prinu`thvhty i l gd gfhdf gssmt.
n. ^mdns t i rmsubt hd g ìdstgdt rgtm i l rmturd i d g nhohdhsahdf hdvmstomdt
usm.
([U@UG)
=>. âm strghfat-bhdm omtain i l nmprm`hgthid hs d i t gppriprhgtm l i r

g. G ` i o p g d y tagt hs dmhtamr mxpgdnhdf d i r ìdtrg`thdf hts hdvmstomdts hd
mquhpomdt km`gusm ht hs rmpbg`hdf mquhpomdt gs tam mquhpomdt hs
rmquhrmn.
k. Mquhpomdt i d wahà tam g o i u d t i l oghdtmdgd`m gdn rmpghrs hd`rmgsm
sukstgdthgbby whta gfm.
`. Mquhpomdt whta usmlub bhlm tagt hs d i t gllm`tmn ky tam g o i u d t i l usm.
n. Mquhpomdt tagt hs usmn ìdshstmdtby mvmry pmrhin.
([U@UG)
==. V a h ` a i l tam libbiwhdf stgtmomdts ìrrm`tby rmbgtm t i g`ìudthdf l i r

nmprm`hgthid9
H. âm kmst tamirmth`gb suppirt l i r ushdf gd g``mbmrgtmn nmprm`hgthid omtain
hs tagt mxpmdsms saiubn km gbbi`gtmn hd g `mrtghd ogddmr s i tagt mgrdhdfs
whbb km mqugbhzmn.
HH. Vamd pgrthgb usm i l g kuhbnhdf udnmr ìdstru`thid `gd km hnmdthlhmn whta
gd hdìom prinu`hdf `mdtmr gdn tam ìrrmspidnhdf ` i s t `gd km
gs`mrtghdmn, tam rmbgtmn nmprm`hgthid saiubn km gbbi`gtmn t i tagt ipmrgthid.
HHH. Idm i l tam rmgsids l i r rmìrnhdf nmprm`hgthid hs t i agvm pripmr ogtàhdf
i l ìs t s gdn rmvmdums.
H\. âm pmrhinh` mxpmdsm gssi`hgtmn whta tam usm i l bgdn hs `gbbmn nmprm`hgthid
mxpmdsm.
\. Ubgdt gssmts whta g diohdgb ` i s t o g y km àgrfmn t i mxpmdsm wamd
g`quhrmn.
g. HH, HHH,\ k. H, HH, HHH,\ `. HH, HHH,H\, \ n. H, HH, HHH,H\, \
=<. Gd gssmt ags g dhdm-ymgr usmlub bhlm gdn hs t i km nmprm`hgtmn udnmr tam suo-il-
tam-ymgrs‘ nhfhts omtain. âm gddugb nmprm`hgthid mxpmdsm wiubn km tam
sgom gs tagt udnmr tam strghfat bhdmnmprm`hgthid omtain hd
g. tam tahrn ymgr hd tam bhlm i l tam gssmt
k. tam lhlta ymgr i l tam bhlm i l tam gssmt
`. tam smvmdta ymgr i l tam bhlm i l tam gssmt
<1<1
n. tam dhdta ymgr i l tam bhlm i l tam gssmt
(Gngptmn)
=6. V a h ` a i l tam libbiwhdf hs d i t udnmr thom-lg`tir omtain nmprm`hgthid9

g. strghfat bhdm `. nm`bhdhdf kgbgd`m
k. PXN omtain n. prinu`thvm iutput
=1. Nmprm`hgthid wahà grhsms l r i o iksibms`md`m i r hdgnmqug`y t i p mrli ro

mllh`hmdtby hs `gbbmn3
g. pmrhinh` k. paysh`gb `. dirogb n. lud`thidgb
=8. âm nmprm`hgthid omtain tagt privhnms ahfamr nmprm`hgthid mxpmdsm hd tam
mgrby ymgrs gdn biwmr àgrfms hd tam bgtm ymgrs hs
g. PXN `. udhts i l prinu`thid gdn a i u r s i l usm omtain
k. strghfat bhdm n. L H L I
<5. V a h ` a i l tam libbiwhdf hs gd m ` i d i o h ` l g ` t i r rmbgtmn t i tam smrvh`m bhlm i l g

bidf-bhvmn gssmt9
g. iksibms`md`m `. nm`gy
k. wmgr gdn tmgr n. `gsugbthms
<7. G gdn K ìopgdhms puràgsm hnmdth`gb mquhpomdt agvhdf gd msthogtmn smrvh`m

bhlm i l = ymgrs whta d i rmshnugb vgbum. G usms tam strghfat-bhdm nmprm`hgthid
omtain: K usms tam suo-il-tam-ymgrs-nhfhts omtain. Gssuohdf tagt tam
ìopgdhms grm hnmdth`gb hd gbb itamr rmspm`ts3
g. hl k i t a ìopgdhms jmmp tam gssmt l i r lhvm ymgrs, K ìo p gd y ‘s = -ymgr titgb
l i r nmprm`hgthid mxpmdsm whbb km frmgtmr tagd G ìop gdy ‘s =-ymgr titgb.
k. hl tam gssmt hs sibn gltmr tarmm ymgrs, G ` i o p g d y hs o i r m bhjmby t i rmpirt g
fghd i d tam trgdsg`thid tagd K ì o p g d y .
`. G ìopgdy‘s nmprm`hgthid mxpmdsm whbb km ahfamr nurhdf tam lhrst ymgr tagd
K ìopgdy‘s .
n. G ìo p gd y ‘s dmt hdìom whbb km biwmr nurhdf tam >ta ymgr tagd K
ìopgdy‘s.
(Gngptmn)
< ; . V a h ` a stgtmomdt(s) hs(grm) ìrrm`t9

H. Nmprm`hgthid i d udhts i l pripmrty, pbgdt gdn mquhpomdt tagt grm rmsmrvmn
i r stgdnky saiubn d it km ìdthdumn
HH. Grt ìbbm`thids saiubn d i t km nmprm`hgtmn i d g systmogth` gdn rgthidgb
kgshs ivmr tam bhlm i l tam gssmt hrrmspm`thvm i l tam mgrdhdfs i l tam mdthty
<0. âm ahfamst g o i u d t i l nmprm`hgthid whbb usugbby km rmìrnmn hd tam bgst ymgr i l
gd gssmt‘s bhlm wamd ushdf3
g. strghfat bhdm k. PXN `. niukbm-nm`bhdhdf kgbgd`m n. mhtamr k i r `
<>. V a h ` a i l tam libbiwhdf nmprm`hgthid omtains usugbby rmsubts hd pgyhdf tam

biwmst tgxms hd tam mgrby ymgrs i l gd gssmts bhlm9
g. PXN `. strghfat bhdm
k. niukbm nm`bhdhdf kgbgd`m n. udhts i l prinu`thid omtain
<=. V a h ` a i l tam libbiwhdf hs/grm trum gkiut strghfat-bhdm nmprm`hgthid9

H. Vhta ìdstgdt prm-nmprm`hgthid hdìom, ht bmgns t i gd hd`rmgshdf rgtm i l
rmturd ivmr thom.
HH. Ht hfdirms biss i l prinu`thvhty gdn hd`rmgsmn oghdtmdgd`m ` is ts ivmr thom.
<8<8
HHH. Ht bmgns t i ahfamr tgxms hd bgtmr ymgrs ìopgrmn t i g``mbmrgtmn
nmprm`hgthid omtains.
g. H, HH& HHH k. H& HHH `. HH& HHH n. H& HH
<<. Gd gssmt hs msthogtmn t i agvm g titgb bhlm i l 1 ymgrs. Hts g`quhshthid ` i s t hs

₷7<,555 gdn g rmshnugb vgbum i l ₷>,555. âm lhro li bbiws tam niukbm nm`bhdhdf
omtain i l nmprm`hgthid. Hd tam smìdn ymgr, tam rgtm i l nmprm`hgthid l i r tam
lhro's gssmt hs `bismst t i
g. ; = % k. 76% `. 8.=% n. 7 ; . = %
<6. Vhta rmspm`t t i nmprm`hgthid omtains, wahà i l tam libbiwhdf hs trum9

H. G``mbmrgtmn nmprm`hgthid omtains bmgn t i ahfamr nmprm`hgthid mxpmdsm
ivmr thom.
HH. âm Ptrghfat-bhdm omtain `gusms ahfamr tgxms hd bgtmr ymgrs ìopgrmn whta
tam g``mbmrgtmn nmprm`hgthid omtains.
HHH. G``mbmrgtmn omtains grm prmlmrrmn l i r tgx rmgsids.
g. HHHidby k. HH& HHH `. H& HHH n. HHidby
<1. Gd gdgbyshs i l gd mdthty's lhdgd`hgb stgtmomdts hdnh`gtms tagt tam gvmrgfm gfm
i l hts gssmts hs nm`bhdhdf. âhs ìubn km num t i wahà i l tam libbiwhdf9
H. âm mdthty hs g`quhrhdf dmw gssmts whta bidfmr nmprm`hgkbm bhvms.
HH. âm mdthty's `gphtgb mxpmdnhturms grm iutpg`hdf nmprm`hgthid.
HHH. âm mdthty hs d i t ushdf hts gssmts gs hdtmdshvmby gs ht saiubn.
H\. âm mdthty hs ipmrgthdf hd hts ogturhty pagsm.
g. H& H\ k. H& HH `. H, HH, HHH& H\ n. HHH& H\
*Ahdt3 Gvmrgfm gfm i l gssmts `gd km ìoputmn ushdf gdy i l tam libbiwhdf3
h. Gvmrgfm gfm3 (G`ùoubgtmn nmprm`hgthid ö Nmprm`hgthid mxpmdsm) ? x
ymgrs
hh. [mbgthvm gfm3 (G`ùoubgtmn nmprm`hgthid ö îtgb ` i s t i l nmprm`hgkbm
gssmts) ? % i l gfm
hhh. Gvmrgfm nmprm`hgkbm bhlm3 (îtgb nmprm`hgkbm g o i u d t ö Nmprm`hgthid
mxpmdsm) ? x ymgrs
<8. Gbb i l tam libbiwhdf grm gttrhkutms i l nmprm`hgthid mx`mpt

g. nmprm`hgthid stgys i d tam stgtmomdt i l lhdgd`hgb pishthid gs bidf gs tam
gssmt hs iwdmn ky tam mdthty.
k. nmprm`hgthid privhnms ludns l i r rmpbg`momdt i l gd gssmt.
`. nmprm`hgthid hs tam gbbi`gthid i l tam ` i s t i l gd gssmt ivmr hts usmlub bhlm.
n. tam purpism i l nmprm`hgthid hs t i àgrfm gfghdst ipmrgthids, ky omgds i l
gbbi`gthid, tam ` i s t i l gd gssmt.
65. V a h ` a i l tam libbiwhdf stgtmomdts hs hdìrrm`t9

g. âm tmro "rmvmdum mxpmdnhturms" rmlmrs t i taism goiu d ts pghn i u t wahà
grm mxpm`tmn t i privhnm rmvmdum hd tam ùrrmdt pmrhin i r g luturm pmrhin.
k. Mxpmdnhturm l i r idm htmo wahà ags qumsthidgkbm i r ahfaby ud`mrtghd
luturm kmdmlht usugbby whbb km rmìfdhzmn gs mxpmdsm wamd hdùrrmn.
`. Puksmqumdt t i g`quhshthid, ipmrgthidgb gssmts usugbby grm rmpirtmn gt ` i s t
i r ` i s t bmss g`ùoubgtmn nmprm`hgthid, nmpbmthid, i r goirthzgthid.
n. G prhogry prhd`hpbm hd rmìrnhdf gdn rmpirthdf ipmrgthidgb gssmts hs tagt
tamy grm rmìrnmn gt ` i s t wamd g`quhrmn gdn suksmqumdtby grm rmpirtmn gt
` i s t i r ` i s t bmss g`ùoubgtmn nmprm`hgthid.
(Gngptmn)
67. G ogàhdm whta g >-ymgr msthogtmn usmlub bhlm gdn gd msthogtmn 7 = % rmshnugb
vgbum wgs g`quhrmn i d Cgdugry 7. Viu b n nmprm`hgthid mxpmdsm ushdf tam suo-
65
65
il-tam-ymgr's-nhfht omtain km ahfamr i r biwmr tagd nmprm`hgthid mxpmdsm
ushdf tam niukbm-nm`bhdhdf-kgbgd`m-omtain hd tam lhrst gdn smìdn ymgrs9
Lhrst ymgr Pmìdn ymgr
g. Ahfamr Ahfamr
k. Ahfamr Biwmr
`. Biwmr Ahfamr
n. Biwmr Biwmr
(GH@UG)
6 ; . Gd mxàgdfm i l gssmts whta d i `gsa mxàgdfmn3

g. rmìrns tam ` i s t i l tam gssmt rm`mhvmn gt tam k i i j vgbum i l tam gssmt fhvmd.
k. rmìrns tam gssmt rm`mhvmn gt tam lghr vgbum i l tam gssmt fhvmd.
`. ùbohdgtms t i gd mgrdhdf pri`mss.
n. rmsubts hd rmìfdhthid i l g biss i r fghd i l mgà pgrty.
(Gngptmn)
60. G prhogrhby tamirmth`gb ikcm`thid t i tam strghfat-bhdm omtain i l nmprm`hgthid hs

tagt ht3
g. fhvms g biwmr pmrhinh` mxpmdsm tagd tam g``mbmrgtmn omtain ivmr tam bhlm
i l tam gssmt.
k. rmìfdhzms tam nm`bhdhdf prinu`thvhty i l tam gssmt.
`. hfdirms vgrhgthid hd tam rgtm i l tam gssmt usm g o i d f pmrhins.
n. tmdns t i rmsubt hd g ìdstgdt rgtm i l rmturd i d g nhohdhsahdf hdvmstomdt
kgsm.
(GH@UG)
6>. Umrhinh` nmprm`hgthid mxpmdsm hs prhogrhby tam rmsubt i l gppbyhdf tam3

g. rmvmdum prhd`hpbm `. systmogth` gdn rgthidgb gbbi`gthid
k. lubb-nhs`bisurm n. ogtàhdf
6=. Gbb i l tam libbiwhdf grm `gusms i l nmprm`hgthid mx`mpt3

g. iksibms`md`m i l tam gssmt `. wmgr gdn tmgr l r i o ipmrgthidgb usm
k. hdgnmqug`y i l tam gssmts n. nm`bhdm hd ùrrmdt ogrjmt vgbum i l tam gssmt
(GH@UG)
6<. G`ìudthdf l i r nmprm`hgthid prhogrhby3

g. hs gd g`ìudthdf pri`mss wahà gbbi`gtms bidf-bhvmn gssmt ` i s t t i
gppriprhgtm g`ìudthdf pmrhins.
k. hs usmn t i hdnh`gtm g nm`bhdm hd ogrjmt vgbum i l g bidf-bhvmn gssmt.
`. hs g pri`mss i l gssmt vgbugthid l i r kgbgd`m sammt purpisms.
n. gppbhms idby t i bidf-bhvm hdtgdfhkbm gssmts.
(GH@UG)
66. V a h ` a i l tam libbiwhdf htmos rmbmvgdt t i tam nmprm`hgthid i l gd gssmt `gd km

dmfgthvm9
g. rmshnugb vgbum `. usmlub bhlm
k. nmprm`hgkbm g o i u d t n. `grryhdf goiudt suksmqumdt t i g`quhshthid
(GH@UG)
61. V a h ` a nmprm`hgthid omtain hs pgrthùbgrby gppriprhgtm wamrm3 (g)

iksibms`md`m hs d i t tam prhogry lg`tir, ( k ) g`tugb usm `gd km g`ìudtmn l i r ,
gdn ( ` ) tam smrvh`m bhlm hd udhts i l usm `gd km msthogtmn rmbhgkby9
g. PXN `. Urinu`thvm iutput
k. Niukbm nm`bhdhdf kgbgd`m n. Ptrghfat bhdm
(GH@UG)
67
67
68. V a h ` a hs d i t gd ikcm`thid t i tam usm i l tam strghfat-bhdm omtain i l
nmprm`hgthid9
g. Ht o g y d i t sgthslg`tirhby o g t ` a mxpmdsm whta rmvmdum, nmpmdnhdf i d tam
gssmt.
k. Ht tmdns t i hfdirm iksibms`md`m gs g o g c i r siur`m i l nm`bhdm hd m ` i d i o h `
vgbum.
`. Ht nims d i t rmìfdhzm tam hdvmstomdt àgrg`tmrhsth`s i l tam iwdmrsahp i l
ipmrgthidgb gssmts.
n. Ht fmdmrgbby rmsubts hd tam biwmst mgrdhdfs.
(Gngptmn)
15. âm libbiwhdf stgtmomdts rmbgtm t i lud`thidgb nmprm`hgthid

H. Hdgnmqug`y o g y grhsm wamd tamrm hs d i luturm nmogdn l i r tam prinu`t
tagt tam nmprm`hgkbm gssmt prinu`ms i r l r i o tam gvghbgkhbhty i l g dmw
nmprm`hgkbm gssmt tagt `gd p mrliro l i r tam sgom lud`thid gt g sukstgdthgbby
biwmr ì s t .
HH. Iksibms`md`m rmsubts wamd gd gssmt hs d i bidfmr suhtgkbm l i r tam shzm i l tam
ìopgdy‘s ipmrgthids.
g. ^rum, trum k ^rum, lgbsm `. Lgbsm, trum n. Lgbsm, lgbsm
17. G omtain tagt mx`bunms rmshnugb vgbum l r i o tam kgsm l i r tam nmprm`hgthid
`gbùbgthid hs
g. PXN `. prinu`thvm iutput
k. Niukbm nm`bhdhdf kgbgd`m n. strghfat bhdm
(GH@UG)
1 ; . Gd mdtmrprhsm hs nmprm`hgthdf gd gssmt whta g =-ymgr usmlub bhlm. Ht ` i s t

₷755,555 gdn ags d i rmshnugb vgbum. Hl tam 2Bhst G4 omtain hs usmn,
nmprm`hgthid mxpmdsm hd tam smìdn ymgr whbb km 2Bhst K4.
Bhst G Bhst K
g. Puo-il-ymgrs‘ nhfhts ;5,555
k. Puo-il-ymgrs‘ nhfhts >5,555
`. ; 5 5 % nhohdhsahdf kgbgd`m 7<,555
n. ; 5 5 % nhohdhsahdf kgbgd`m ;>,555
(Gngptmn)
10. Hd tam ymgrs gltmr ohn-smrvh`m pihdt i l g nmprm`hgkbm gssmt, wahà i l tam
libbiwhdf nmprm`hgthid omtains whbb rmsubt hd tam ahfamst nmprm`hgthid
mxpmdsm9
g. Puo-il-tam-ymgrs‘-nhfhts. `. ; 5 5 % nhohdhsahdf-kgbgd`m
k. Nhohdhsahdf-kgbgd`m n. Ptrghfat-bhdm
(Gngptmn)
1>. Hl gd mdtmrprhsm mopbiys tam suo-il-tam-ymgrs‘ nhfhts (PXN) omtain i l

nmprm`hgthid l i r gd gssmt whta gd msthogtmn usmlub bhlm i l > ymgrs, tam
pmr`mdtgfm i l tam titgb nmprm`hgkbm ` i s t tagt whbb km mxpmdsmn hd tam tahrn ymgr
hs
g. 75% k. ; = % `. ; 5 % n. 65%
(Gngptmn)
1=. âm libbiwhdf stgtmomdts rmbgtm t i nmprm`hgthid g`ìudthdf, ` a i i s m tam

hdìrrm`t idm
g. Nmprm`hgthid, dirogbby, saiubn d i t km rmìfdhzmn i d pripmrty, pbgdt gdn
mquhpomdt ìdstru`thid pmrhin i r wahbm dmw mquhpomdt hs udnmrfihdf
tmsthdf gdn krmgjhdf hd udthb suà gssmts grm `gpgkbm i l kmhdf usmn
;6;
k. Vamd pgrthgb usm i l tam gssmt, nurhdf ìdstru`thid `gd km hnmdthlhmn whta
gd hdìom-prinu`hdf `mdtmr gdn tam ìrrmspidnhdf ` i s t `gd km
gs`mrtghdmn, tam rmbgtmn nmprm`hgthid saiubn am gbbi`gtmn t i tagt ipmrgthid.
`. Nmprm`hgthid saiubn d i t km ìdthdumn i d udhts i l pripmrty, pbgdt gdn
mquhpomdt tagt grm rmsmrvmn i r stgdnky, i r hnbm mhtamr tmopirgrhby i r l i r
gd mxtmdnmn pmrhin.
n. Vamd usmn pripmrty hs g`quhrmn, tam g`tugb ` i s t hd `gsa i r mquhvgbmdt hs
fmdmrgbby tam pripmr kgshs l i r nmprm`hgthid, rmfgrnbmss i l tam prmvhius
ahstiry i l tam pripmrty
1<. G pbgdt lg`hbhty ags gd irhfhdgbby msthogtmn paysh`gb bhlm mqugb t i 7= ymgrs. Gs g
rmsubt i l g``mbmrgtmn usgfm, ht hs d i w msthogtmn tagt tam paysh`gb bhlm whbb km
rmnu`mn ky 0 ymgrs. âm nmprm`hgthid rgtm gppbhmn t i tahs lg`hbhty dmmn d i t km
àgdfmn hl tam nmprm`hgthid omtain usmn hs
g. PXN
k. Niukbm nm`bhdhdf kgbgd`m
`. ]dhts i l iutput i r ai u r s i l usm omtain
n. Ptrghfat bhdmomtain
m. âm rgtm saiubn km àgdfmn udnmr gbb i l tamsm omtains
16. G ogàhdm whta g >-ymgr usmlub bhlm gdn g 7 = % sgbvgfm vgbum wgs g`quhrmn i d
Cgdugry 7, ; 5 x ; . âm hd`rmgsm hd g`ùoubgtmn nmprm`hgthid l i r ;5x0 ushdf tam
niukbm-nm`bhdhdf kgbgd`m omtain wiubn km
g. hdhthgb ` i s t x 1 = % x = 5 % `. hdhthgb ` i s t x = 5 %
k. hdhthgb ` i s t x 1 = % x = 5 % x = 5 % n. hdhthgb ` i s t x = 5 % x = 5 %
11. G`ùoubgtmn nmprm`hgthid, gs usmn hd g `ìudthdf, rmprmsmdts.

g. ludns smt gshnm t i rmpbg`m gssmts.
k. mgrdhdfs rmtghdmn hd tam kushdmss tagt whbb km usmn t i puràgsm gditamr
ipmrgthidgb gssmt wamd tam rmbgtmn gssmt kmìoms lubby nmprm`hgtmn.
`. tam gbbi`gthid i l tam ` i s t i l g nmprm`hgkbm gssmt rmìfdhzmn hd prilht i r biss
nurhdf tam pmrhin.
n. tam pirthid i l tam gssmt‘s ` i s t tagt hs wrhttmd i l l gs gd mxpmdsm shd`m tam
g`quhshthid ngtm.
18. V a h ` a i l tam libbiwhdf stgtmomdts hs o i s t bhjmby d i t ìrrm`t9

g. Umrhinh` gbbi`gthids i l g`quhshthid ` is t , ognm i d g systmoh` gdn rgthidgb
kgshs, grm rmìfdhzmn gs ùrrmdt mxpmdsm hd ` i d l i r o h t y whta tam ogtàhdf
prhd`hpbm.
k. Nmprm`hgthid g`ìudthdf hs g pri`mss i l vgbugthid, d i t i l gbbi`gthid.
`. Gt g`quhshthid, tgdfhkbm, ipmrgthidgb gssmts grm rmìrnmn gt ` i s t i d tam
kgshs i l tam ` i s t prhd`hpbm.
n. Puksmqumdt t i g`quhshthid, tgdfhkbm ipmrgthidgb gssmts tagt agvm g bhohtmn
bhlm grm rmpirtmn gt tam ` i s t rmìfdhzmn gt g`quhshthid ngtm bmss
g`ùoubgtmn gbbi`gthids i l suà ìs t .
85. Nmprm`hgthid hs g vgrhgkbm (gs ippismn t i lhxmn) mxpmdsm hl tam nmprm`hgthid

omtain usmn l i r rmpirthdf purpisms hs3
g. nm`bhdhdf kgbgd`m `. strghfat bhdm
k. udhts-il-prinu`thid n. PXN
87. V a h ` a i l tam libbiwhdf omtains pmrohts titgb nmprm`hgthid i d g pbgdt gssmt t i

mx`mmn nmprm`hgkbm ìs t 9
g. Ptrghfat-bhdm
k. Nm`bhdhdf kgbgd`m
`. P u o i l ymgr's nhfhts
60
60
n. D i g``mptgkbm nmprm`hgthid omtain
m. Gbb g``mptgkbm omtains hl sgbvgfm vgbum hs d i t zmri
(Gngptmn)
8 ; . @aiism tam hdìrrm`t stgtmomdt ìd`mrdhdf tam agbl-ymgr ìdvmdthid gs ht

gppbhms t i nmprm`hgthid.
g. Ht `gd km usmn idby l i r tgx purpisms.
k. Ht gnns g ymgr t i tam `bgss bhlm i l tam gssmt l i r tgx purpisms.
`. Ht rmnu`ms tam g``mbmrgtmn dgturm i l tam nmnu`thid.
n. Ht rmsubts hd nmprm`hgthid rgtm mqugb t i tam strghfat-bhdm rgtm kgsmn i d `bgss
bhlm hd tam lhrst ymgr i l tam gssmt's bhlm.
(GH@UG)
80. L i r mgà su``mmnhdf pmrhin, tam udhts-il-prinu`thid omtain i l nmprm`hgthid

usugbby rmìfdhzms gd g o i u d t i l nmprm`hgthid mxpmdsm tagt hs3
g. ìdstgdt k. vgryhdf `. hd`rmgshdf n. nm`rmgshdf
8>. V a h ` a omtain i l nmprm`hgthid rmsubts hd pmrhinh` nmprm`hgthid mxpmdsm tagt

o g y lbu`tugtm l r i o idm pmrhin t i tam dmxt, kut d i t dm`mssgrhby hd g stmgnhby
upwgrn i r niwdwgrn nhrm`thid9
g. PXN `. strghfat bhdm
k. iutput i r smrvh`m ai u r s n. nm`bhdhdf kgbgd`m
8=. V a h ` a i l tam libbiwhdf hs/grm gnvgdtgfms i l g``mbmrgtmn omtains i l

nmprm`hgthid9
H. âmy hopbh`htby rmìfdhzm tam biss i l prinu`thvhty gdn hd`rmgsmn
oghdtmdgd`m ìs ts ivmr thom.
HH. âmy gbbiw nmlmrrgb i l tgxms ìopgrmn t i tam strghfat-bhdm omtain, taus
o g j h d f o i r m `gsa gvghbgkbm l i r ùrrmdt ipmrgthids.
HHH. âm biwmr nmprm`hgthid àgrfms hd bgtmr ymgrs ìopmdsgtm l i r tam frmgtmr
ud`mrtghdty hd luturm rmvmdums.
g. H& HHH k. HHidby `. H, HH& HHH n. H& HH
8<. Gd mdn-il-pmrhin gncustomdt l i r nmprm`hgthid i l lhxmn gssmts hs dm`mssgry

g. l i r pripmr stgtmomdt i l prilht
k. t i km ìdshstmdt whta tam ogtàhdf prhd`hpbm
`. t i rmìfdhzm tam mxpmdsm i l ushdf lhxmn gssmts
n. gbb i l tamsm gdswmrs grm ìrrm`t
86. Nmprm`hgthid mxpmdsm l i r lhxmn gssmts hs rmìrnmn

g. l i r mgà pmrhin tam gssmt hs hd usm
k. gs g bhgkhbhty udthb tam gssmt hs sibn
`. gt tam mdn i l mgà pmrhin nurhdf tam gssmt's usmlub bhlm
n. wamd tam gssmt hs sibn
81. @agdfms hd nmprm`hgthid omtains, usmlub bhvms, gdn rmshnugb vgbums

g. grm àgdfms hd g`ìudthdf msthogtms g`ìudtmn l i r prispm`thvmby
k. grm àgdfms hd g`ìudthdf msthogtms g`ìudtmn l i r rmtrispm`thvmby
`. grm àgdfms hd g`ìudthdf pibh`hms g`ìudtmn l i r prispm`thvmby
n. nims d i t gllm`t prmvhiusby rmìfdhzmn mxpmdsms, gs wmbb gs luturm mxpmdsms
88. Hl tamrm hs g àgdfm hd usmlub bhlm, nmprm`hgthid omtain, i r rmshnugb vgbum

g. tam g`ìudtgdt saiubn ìoputm lhrst tam `grryhdf g o i u d t i l tam gssmt gs i l
tam kmfhddhdf i l tam pmrhin i l àgdfm: tamrmgltmr, tam `grryhdf g o i u d t hs
gbbi`gtmn ivmr tam rmoghdhdf rmvhsmn usmlub bhlm ushdf tam dmw nmprm`hgthid
omtain i r rmvhsmn rmshnugb vgbum
6>6>
k. tam g`ìudtgdt saiubn ìoputm tam `grryhdf g o i u d t i l gd gssmt gs hl tam
dmw nmprm`hgthid omtain, rmvhsmn usmlub bhlm i r rmvhsmn rmshnugb vgbum agn
kmmd usmn gbb gbidf
`. tam g`ìudtgdt hs hd l i r vmry ìopbmx g`ìudthdf ìoputgthids gdn saiubn
ìdsubt amr ìbbmfm hdstru`tir lhrst kmlirm nihdf gdytahdf
n. tamrm saiubn km d i àgdfms hd usmlub bhvms, nmprm`hgthid omtains, i r
rmshnugb vgbums km`gusm id`m smbm`tmn i r nmtmrohdmn, tamy grm hrrmvi`gkbm,
g`ìrnhdf ti g`ìudtgdt‘s stgdngrns
[mvgbugthid oinmb
755. Gd mdthty iwds g lbmmt i l ` i o p g d y `grs gdn mxmùthvm vmah`bms, gdn ags
itamr pripmrty gdn mquhpomdt hd irnmr t i smrvh`m tam lbmmt. Ht nm`hnmn t i
rmvgbum s io m i l hts pripmrty, pbgdt gdn mquhpomdt. V a h ` a idm i l tam libbiwhdf
ipthids ìopbhms whta UGP 7<9
g. [mvgbum idby taism pgrts i l tam lbmmt tagt agvm hd`rmgsmn hd vgbum
k. [mvgbum idby tam `grs gdn d i t tam mxmùthvm vmah`bms
`. [mvgbum idby idm-agbl i l mgà `bgss i l pripmrty, pbgdt gdn mquhpomdt
n. [mvgbum gd mdthrm `bgss i l pripmrty, pbgdt gdn mquhpomdt
(G@@G)
757. Hd `gsm i l niwdwgrn rmvgbugthid i l gd gssmt, wahà hs rmvgbumn l i r tam lhrst

thom, tam g `ìu d t t i km nmkhtmn hs
g. lhxmn gssmt g`ìu d t `. prilht i r biss g`ìu d t
k. rmvgbugthid rmsmrvm n. fmdmrgb rmsmrvm
75;. Gd mdthty ags g pibh`y i l rmvgbuhdf hts UUM. Gd gssmt ` i s t ₷= O i d Cgdugry 7,

;5x7 gdn ags g usmlub bhlm i l lhvm ymgrs gdn hs nmprm`hgtmn i d g strghfat-bhdm
kgshs t i g zmri rmshnugb vgbum. âm vgbum i l tam gssmt gt Nm`mokmr 07, ;5x7
wgs ₷0.1O. âm lgbb hd vgbum whbbkm g`ìudtmn l i r gs libbiws3
g. Nmprm`hgthid ₷7O gdn lgbb hd vgbum i l ₷;55,555 k i t a t i tam hdìom
stgtmomdt
k. Nmprm`hgthid ₷7O gdn lgbb hd vgbum i l ₷;55,555 k i t a t i tam rmsmrvms
`. Nmprm`hgthid ₷7O t i hdìom stgtmomdt gdn lgbb hd vgbum i l ₷;55 ,555 t i tam
rmsmrvms
n. Nmprm`hgthid ₷7O t i tam hdìom stgtmomdt gdn lgbb hd vgbum i l ₷;55,555
hfdirmn udthb tamrm hs g rmvgbugthid surpbus
(G@@G)
750. Gpprghsgb vgbum hs3

g. tam rmvgbumn g o i u d t i l pripmrty, pbgdt gdn mquhpomdt nmtmrohdmn ky
rmìfdhzmn spm`hgbhsts i r gutairhthms
k. tam vgbum pmr gpprghsgb ìoputmn ky nmnu`thdf iksmrvmn nmprm`hgthid
l r i o gpprghsmn vgbum
`. ìoputmn ky nmnu`thdf ahstirh`gb ` i s t l r i o gpprghsmn vgbum
n. tam mx`mss i l siudn vgbum ivmr dmt k i i j vgbum
75>. Vamd rmvgbumn goiu d ts grm t i km hdìrpirgtmn hd tam lhdgd`hgb stgtmomdts

tam libbiwhdf rmquhrmomdts grm t i km iksmrvmn3
H. tam gpprghsgb oust km ognm idby ky g rmìfdhzmn spm`hgbhst hdnmpmdnmdt i l
tam ` i o p g d y wahà iwds tam pripmrty
HH. nmprm`hgthid t i km àgrfmn t i ipmrgthids saiubn km kgsmn i d ` i s t idby
HHH. tam rmvgbugthid surpbus saiubn km prmsmdtmn i d tam lg`m i l stgtmomdt i l
lhdgd`hgb pishthid udnmr mquhty gs g smpgrgtm bhdm htmo hd g`ìrngd`m whta
tam ohdhouo bhdmhtmos udnmr UGP 7
H\. `mrtghd rmquhrmn nhs`bisurms saiubn km ognm hd tam lhdgd`hgb stgtmomdts
\. tam gpprghsgb saiubn ìvmr gbb pripmrty, pbgdt gdn mquhpomdt htmos
6=6=
g. H, HH,HHH,H\, gdn \ `. H, HHHgdn H\ idby
k. H, HHH,H\ gdn \ idby n. H\ idby
75=. V a h ` a i l tam libbiwhdf hdìrrm`tby rmbgtm(s) t i tam g`ìudthdf l i r pripmrty,

H. P u o i l tam ymgrs‘ nhfhts omtain hs idm i l tam g``mbmrgtmn omtains i l
nmprm`hgthid tagt privhnms ahfamr nmprm`hgthid mxpmdsm hd tam mgrby ymgrs
gdn biwmr àgrfms hd tam bgtm ymgrs.
HH. Oirt fg f m i r bhmds i d pripmrty, pbgdt gdn mquhpomdt dmmn d i t km nhs`bismn
hd tam lhdgd`hgb stgtmomdts i r ditms.
HHH. Gdy pripmrty, pbgdt gdn mquhpomdt tagt hs hnbm i r gkgdnidmn gdn rmoghds
hd tam pripmrty, pbgdt gdn mquhpomdt g`ìu d t saiubn km rmvgbumn hl tahs
rmsubts hd hd`rmgshdf tamhr `grryhdf vgbums.
H\. Nmprm`hgthid i l gpprghsmn pripmrthms àgrfmn t i ipmrgthids sagbb km kgsmn
i d tam gpprghsmn vgbums gdn ht saiubn km ìoputmn l r i o tam ngtm i l
gpprghsgb.
\. Gd mdthty o g y km gbbiwmn t i , rmvgbum hts pripmrty, pbgdt gdn mquhpomdt hl
tamhr ùrrmdt vgbum hs sukstgdthgbby o i r m tagd tamhr ` i s t privhnmn tam
` i o p g d y gnamrms t i tam privhshids i l UGP
g. H, H\ gdn \ k. H, H\ `. HH, HHH n. HH, HHH,\
75<. Vamd gd gpprghsmn pripmrty hs rmthrmn, tam rmvgbugthid surpbus pmrtghdhdf

t i suà gssmt o g y km agdnbmn
g. rmvgbugthid surpbus wahà `gd km suksmqumdtby trgdslmrrmn t i
udgppriprhgtmn rmtghdmn mgrdhdfs
k. rmvgbugthid surpbus wahà `gd km suksmqumdtby trgdslmrrmn t i itamr
gpprghsmn pripmrty d i t rmthrmn
`. rmvgbugthid surpbus wahà `gd km suksmqumdtby trgdslmrrmn t i itamr
pripmrthms d i t rmvgbumn
n. rmvgbugthid surpbus wahà `gddit km suksmqumdtby trgdslmrrmn t i
udgppriprhgtmn rmtghdmn mgrdhdfs
([U@UG)
756. âm vgbum pmr gpprghsgb i r tam vgbum ìoputmn ky nmnu`thdf iksmrvmn
nmprm`hgthid l r i o rmpbg`momdt ` i s t hs `gbbmn
g. rmvgbugthid surpbus `. siudn vgbum
k. gpprghsgb vgbum n. rmpbg`momdt ` i s t
751. Hdtmrdmt Uritiìb-HU, Hd`. iwds g lbmmt i l ivmr 755 `grs gdn ; 5 sahps. Ht
ipmrgtms hd g `gphtgb-hdtmdshvm hdnustry gdn taus ags shfdhlh`gdt itamr
pripmrty, pbgdt, gdn mquhpomdt tagt ht `grrhms hd hts k i i j s . Ht nm`hnmn t i
rmvgbum hts pripmrty, pbgdt, gdn mquhpomdt. âm ìo p gdy ‘s g`ìudtgdt ags
suffmstmn tam gbtmrdgthvms tagt libbiw. V a h ` a idm i l tam ipthids saiubn
Hdtmrdmt Uritiìb-HU, Hd`. smbm`t hd irnmr t i km hd bhdm whta tam privhshids i l
UGP 7<9
g. [mvgbum idby idm-agbl i l mgà `bgss i l pripmrty, pbgdt, gdn mquhpomdt, gs
tagt omtain hs bmss ùokmrsiom gdn mgsy ìop grmn t i rmvgbuhdf gbb gssmts
tifmtamr.
k. [mvgbum gd mdthrm `bgss i l pripmrty, pbgdt, gdn mquhpomdt.
`. [mvgbum idm sahp gt g thom, gs ht hs mgshmr tagd rmvgbuhdf gbb sahps tifmtamr.
n. Phd`m gssmts grm kmhdf rmvgbumn rmfubgrby, tamrm hs d i dmmn t i nmprm`hgtm.
(Gngptmn)
758. ]dnmr UGP 7<, rmvgbugthid i l pripmrty, pbgdt gdn mquhpomdt t i gpprghsmn
vgbum hs gd g``mptgkbm gbtmrdgthvm t i ahstirh`gb ` i s t privhnmn `mrtghd
6<6<
rmquhrmomdts grm ìopbhmn whta. V a h ` a i l tam libbiwhdf hs d i t idm i l tam
rmquhrmomdts9
g. tam gpprghsgb saiubn km ognm ky g ìopmtmdt gdn hdnmpmdnmdt spm`hgbhst
id`m g ymgr gt mgà mdn i l rmpirthdf pmrhin.
k. nmprm`hgthid t i km àgrfmn t i ipmrgthids saiubn km kgsmn i d gpprghsmn
vgbums i r hts mquhvgbmdt
`. tam rmvgbugthid surpbus saiubn km prmsmdtmn hd mquhty
n. gppriprhgtm nhs`bisurms saiubn km ognm hd tam lhdgd`hgb stgtmomdts
(Gngptmn)
775. UGP 7< rmquhrms tagt rmvgbugthid surpbus rmsubthdf l r i o hdhthgb rmvgbugthid
i l pripmrty, pbgdt, gdn mquhpomdt saiubn km trmgtmn hd idm i l tam libbiwhdf
wgys. V a h ` a i l tam l i u r ipthids oh r r i r s tam rmquhrmomdts i l UGP 7<9
g. @rmnhtmn t i rmtghdmn mgrdhdfs gs tahs hs gd udrmgbhzmn fghd.
k. [mbmgsmn t i tam hdìom stgtmomdt gd g o i u d t mqugb t i tam nhllmrmd`m
kmtwmmd tam nmprm`hgthid `gbùbgtmn i d ahstirh`gb ` i s t vhs-å-vhs rmvgbumn
goiu d t.
`. Nmnu`tmn l r i o ùrrmdt gssmts gdn gnnmn t i tam pripmrty, pbgdt, gdn
mquhpomdt.
n. Nmkhtmn t i tam `bgss i l pripmrty, pbgdt, gdn mquhpomdt tagt hs kmhdf
rmvgbumn gdn `rmnhtmn t i g rmsmrvm `gpthidmn ‒rmvgbugthid surpbus,‟ wahà
hs prmsmdtmn udnmr ‒mquhty.‟
(Gngptmn)
777. V a h ` a i l tam libbiwhdf hs ìrrm`t rmfgrnhdf tam rmvgbugthid oinmb gs ht hs

gppbhmn t i UUM9
g. Vamd tam rmvgbugthid oinmb hs usmn, nmprm`hgthid `mgsms.
k. âm gppriprhgtm kgshs l i r rmvgbugthid hs rmpbg`momdt ` i s t whtaiut gdy
gncustomdt wagtsimvmr.
`. Vamd rmpbg`momdt ` i s t hs usmn, iksmrvmn nmprm`hgthid saiubn lhrst km
nmnu`tmn t i grrhvm gt tam nmprm`hgtmn rmpbg`momdt ì s t .
n. Iksmrvmn nmprm`hgthid hs nmtmrohdmn t a r i u f a g vmry ìopbmx
ìoputgthid.
77;. âm libbiwhdf stgtmomdts ìrrm`tby rmbgtm t i tam rmvgbugthid oinmb.

H. [mvgbugthid saiubn km ognm l i r gd mdthrm `bgss i l UUM gdn d i t ognm
smbm`thvmby.
HH. [mvgbugthid saiubn km ognm shoubtgdmiusby l i r gbb htmos i l UUM whtahd g
`bgss. [mvgbugthid i d g ribbhdf kgshs hs pmrohttmn s i bidf gs rmvgbugthid hs
ìopbmtmn whtahd g s a i rt pmrhin.
HHH. Hl lghr vgbums grm vibgthbm, rmvgbugthid saiubn km ognm i d gd gddugb kgshs. Hl
dit, rmvgbugthid o g y km ognm mvmry 0 t i = ymgrs.
H\. [mvgbumn goiu d ts grm rmquhrmn udnmr UGP 7< t i km nmtmrohdmn ky
hdnmpmdnmdt prilmsshidgbs.
g. HH, HHH k. H, HH, HHH `. HH, HHH,H\ n. H, HH, HHH,H\
770. [mvgbugthid surpbus o g y km ìoputmn gs

g. [mpbg`momdt ` i s t ohdus @grryhdf goiudt
k. Gpprghsmn vgbum i r Nmprm`hgtmn rmpbg`momdt ` i s t ohdus @grryhdf g o i u d t
`. [mpbg`momdt ` i s t ohdus Iksmrvmn nmprm`hgthid
n. G`ùoubgtmn nmprm`hgthid nhvhnmn ky Ahstirh`gb ` i s t oubthpbhmn ky
[mpbg`momdt ` i s t
77>. Vamd tam gssmt kmhdf rmvgbumn ags d i rmshnugb vgbum, iksmrvmn
nmprm`hgthid o g y km ìoputmn gs
666
k. Gpprghsmn vgbum i r Nmprm`hgtmn rmpbg`momdt ` i s t ohdus @grryhdf g o i u d t
[mpbg`momdt ` i s t
77=. Vamd tam gssmt kmhdf rmvgbumn ags g rmshnugb vgbum, iksmrvmn nmprm`hgthid
o g y km ìoputmn gs
k. G`ùoubgtmn nmprm`hgthid nhvhnmn ky Nmprm`hgkbm g o i u d t oubthpbhmn ky
Nmprm`hgkbm g o i u d t i l rmpbg`momdt ` i s t
[mpbg`momdt ` i s t
77<. Vamd tamrm hs g àgdfm hd usmlub bhlm gs g rmsubt i l rmvgbugthid,

g. tam ìoputgthid i l rmvgbugthid surpbus hs gllm`tmn ky g smrhms i l
gncustomdts gdn ìopbmx ìoputgthids
k. idby tam ìoputgthid l i r iksmrvmn nmprm`hgthid hs gllm`tmn
`. tam rmvhsmn usmlub bhlm hs nhsrmfgrnmn wamd ìop u t h df l i r rmvgbugthid
surpbus gdn suksmqumdt nmprm`hgthid
n. tam ìoputgthid i l rmvgbugthid surpbus hs udgllm`tmn, iksmrvmn
nmprm`hgthid hs ìoputmn hd tam sgom wgy gs hl tamrm wgs d i àgdfm hd
usmlub bhlm
776. Vamd tam rmvgbumn gssmt hs nmprm`hgkbm,

g. g pirthid i l tam rmvgbugthid surpbus hs pmrhinh`gbby trgdslmrrmn t i rmtghdmn
mgrdhdfs t a r i u f a prilht i r biss.
k. g pirthid i l tam rmvgbugthid surpbus o g y km pmrhinh`gbby trgdslmrrmn
nhrm`tby t i rmtghdmn mgrdhdfs.
`. d i pirthid saiubn km trgdslmrrmn pmrhinh`gbby t i rmtghdmn mgrdhdfs udbmss
tam gssmt hs nmrmìfdhzmn.
n. rmvgbugthid surpbus hs prmsmdtmn hd mquhty gdn oust km trgdslmrrmn idby t i
rmtghdmn mgrdhdfs wamd tam rmvgbumn gssmt hs nmrmìfdhzmn.
771. G bidf-tmro gssmt ùrrmdtby ags g `grryhdf g o i u d t i l ₷>=,555 gdn g

sgbvgfm vgbum i l ₷=,555. Ht wgs g`quhrmn 0 ymgrs g f i gt g ` i s t i l ₷6=,555. Hl tam
lhro usms strghfat-bhdm nmprm`hgthid, a i w ogdy o i r m ymgrs hs tam gssmt
mxpm`tmn t i km hd smrvh`m9
g. = ymgrs k. > ymgrs `. < ymgrs n. 6 ymgrs
Nhs`bisurm
778. V a h ` a i l tam libbiwhdf nhs`bisurms oust km ognm udnmr UGP7< Uripmrty,
H. âm mxhstmd`m gdn goiu d ts i l rmstrh`thids i d thtbm
HH. G dgrrgthvm nhsùsshid i l luturm `gphtgb mxpmdnhturm pbgds
HHH. âm nhspisgb pri`mmns i l mgà o g c i r gssmt sibn hd tam pmrhin
H\. âm omgsurmomdt kgsms usmn l i r nmtmrohdhdf tam f r i s s `grryhdf g o i u d t
g. H, H\ k. H, HH, H\ `. H, HHH,H\ n. H, HH, HHH,H\
(G@@G)
7;5. V a h ` a i l tam libbiwhdf hs g rmquhrmn nhs`bisurm udnmr UGP 7<9

g. tam nms`rhpthid i l mgà htmo i l UUM, tamhr dgturm, gdn tam purpism i l tamhr
g`quhshthid.
k. tam nmprm`hgthid omtains usmn udbmss tam UUM hs omgsurmn udnmr
rmvgbugthid oinmb
`. bgpshdf sàmnubm
61
61
n. gbb i l tamsm
7;7. Gbb i l tam libbiwhdf grm rmquhrmn nhs`bisurm udnmr UGP 7<, mx`mpt9
g. g`ìudthdf pibh`hms gdn msthogtms i l usmlub bhvms gdn rmshnugb vgbum
k. rmìd`hbhgthid i l `grryhdf goiu d ts gt tam kmfhddhdf gdn mdn i l tam ymgr
`. ìooht omdt s rmbgtmn t i htmos i l pripmrty, pbgdt, gdn mquhpomdt
n. àgdfms hd lghr vgbums i l gssmts omgsurmn udnmr ` i s t oinmb
@agptmr 7 = - Puffmstmn gdswmrs t i tamiry i l g ` ` i u d t s qumsthids

7. G ;7 . N >7. K <7. N 17. K 757. @ 7;7. N
;. K ;;. N >;. @ <;. @ 1;. N 75;. G
0. N ;0. K >0. G <0. G 10. N 750. G
>. K ;>. N >>. G <>. K 1>. @ 75>. N
=. K ;=. G >=. N <=. N 1=. @ 75=. @
<. K ;<. N ><. K <<. G 1<. @ 75<. G
6. N ;6. N >6. K <6. G 16. N 756. @
1. N ;1. M >1. G <1. @ 11. N 751. K
8. K ;8. K >8. G <8. K 18. K 758. G
75. K 05. G =5. G 65. G 85. K 775. N
77. N 07 G =7. N 67. @ 87. N 777. @
7;. @ 0 ;. K =;. K 6;. K 8;. G 77;. K
70. N 00. K =0. K 60. @ 80. K 770. K
7>. G 0>. N =>. K 6>. @ 8>. K 77>. N
7=. G 0=. N ==. G 6=. N 8=. @ 77=. K
7<. N 0<. N =<. K 6<. G 8<. N 77<. N
76. G 06. G =6. N 66. G 86. @ 776. K
71. @ 01. @ =1. N 61. @ 81. G 771. K
78. G 08. N =8. G 68. N 88. G 778. G
;5. G >5. @ <5. G 15. N 755. N 7;5. @
68
68
@agptmr 7 <
Nmpbmthid i l Ohdmrgb [msiu r`ms
@agptmr 7<3 Oubthpbm àih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

[ m ` i f d h t h i d il nmpbmthid hd tam lhdgd`hgb stgtmomdts

Hd ;5x7, I K P ^ [ M U M [ I ] P DIHPX Ohdhdf @irp. g`quhrmn tam rhfat t i usm 7,555
g`rms i l bgdn t i ohdm l i r fibn. âm bmgsm ` i s t hs ₷;55,555,555, gdn tam rmbgtmn
mxpbirgthid ì s t s i d tam pripmrty goiudtmn t i ₷>5,555,555. Ht hs tam pibh`y i l
I K P ^ [ M U M [ I ] P Ohdhdf @irp. t i `gphtgbhzm gbb ` is ts i l mxpbirgthid gdn mvgbugthid
i l ohdmrgb rmsiur`ms. Hdtgdfhkbm nmvmbipomdt ì s t s l i r nrhbbhdf, tuddmbs, saglts,
gdn wmbbs hdùrrmn kmlirm ipmdhdf tam ohdm goiudtmn t i ₷0>5,55,555. Gt tam mdn
i l tam ohdm‘s m ` i d i o h ` usmlub bhlm, I K P ^ [ M U M [ I ] P Ohdhdf @irp. hs rmquhrmn ky
bmfhsbgthid t i rmstirm tam shtm. Msthogtmn rmstirgthid ìs t s agvm g lghr vgbum i l
₷;5,555,555. I K P ^ [ M U M [ I ] P Ohdhdf @irp. msthogtms tagt tam ohdm whbb privhnm
gpprixhogtmby 755,555,555 iud`ms i l fibn. G`tugb iud`m i l fibn ohdmn hd ; 5 x ;
titgbmn 055,555 iud`ms.
7. A i w o u ` a hs tam nmpbmthid àgrfm hd ; 5 x ; 9

g. 7,6>5,555 k. 7,155,555 `. 7<=,555 n. 7=5,555
; . Gssuohdf tagt i l tam 055,555 iud`ms i l fibn mxtrg`tmn hd ; 5 x ; , ;15,555

iud`ms wmrm sibn gdn ;5,555 iud`ms rmoghd hd hdvmdtiry. A i w o u ` a
nmpbmthid hs rmìfdhzmn hd tam (g) stgtmomdt i l lhdgd`hgb pishthid gdn ( k)
stgtmomdt i l prilht i r biss gdn itamr ìoprmamdshvm hdìom9
Ptgtmomdt i l lhdgd`hgb pishthid Ptgtmomdt i l p r i l h t i r biss
g. 7,<15,555 7;5,555
k. 77<,555 7,<;>,555
`. 77,555 7=>,555
n. 7;5,555 7,<15,555
@agdfms hd msthogtms
Hd ;5x7, K]@IBH@ [ ] [ G B @i. g`quhrmn bgdn l i r g titgb ` i s t i l ₷>5,555,555 t i km
usmn t i qugrry ogrkbm, bhomstidm, gdn ìdstru`thid gffrmfgtms. @ists hdùrrmn t i
iktghd bmfgb rhfat t i mxpbirm tam pripmrty goiudtmn t i ₷1,555,555. Mxpmdnhturms
hdùrrmn hd tam mxpbirgthid l i r gdn mvgbugthid i l ohdmrgb rmsiur`ms kmlirm
tmàdh`gb lmgshkhbhty gdn ìoomr`hgb vhgkhbhty i l mxtrg`thdf g ohdmrgb rmsiur`m grm
nmoidstrgkbm titgbmn ₷7;,555,555. Hdtgdfhkbm nmvmbipomdt ` is ts i l nrhbbhdf,
tuddmbs, saglts, gdn wmbbs kmlirm tam g`tugb prinu`thid titgbmn ₷;5,555,555.
K]@IBH@ @i. msthogtms tagt titgb rmìvmrgkbm rmsmrvms grm 755,555,555 udhts.
Lurtamroirm, K]@IBH@ @i. mxpm`ts t i smbb tam bgdn l i r ₷>,155,555 gltmr rmsiur`m
hs nmpbmtmn. Aiwmvmr, d i kuymr whbb pgy tahs prh`m udbmss tam ohdm hs nrghdmn,
lhbbmn gdn bmvmbmn, g pri`mss tagt whbb ` i s t ₷155,555. Ht hs K]@IBH@‘s pibh`y t i
`gphtgbhzm gbb mxpbirgthid ìsts.
G`tugb udhts qugrrhmn hd ;5x7 t a r i u f a ;5 x > titgbmn 05,555,555 udhts. I d Cgdugry

7, ;5x=, K]@IBH@ @i. msthogtmn tagt rmoghdhdf rmìvmrgkbm rmsmrvms hs idby
;=,555,555 udhts gdn gltmr tam rmsmrvms grm mxagustmn, tam bgdn whbb km sibn l i r
₷0,;55,555. @ists i l nhspisgb grm msthogtmn gt ₷7,;55,555. G`tugb udhts qugrrhmn
hd ;5 x = titgbmn <,555,555 udhts.
15
15
0.. A i w o u ` a hs tam nmpbmthid àgrfm hd ;5x=9
g. 70,;1>,555 k. 70,>15,555 `. 70,;15,555 n. 70,;>1,555
>. V a g t hs tam `grryhdf g o i u d t i l tam wgsthdf gssmt i d Nm`mokmr 07, ;5x=9

g. >0,1=;,555 k. >>,;6;,555 `. >;,6;5,55 n. >0,8=;,555
=. Hd ;5x7, H D D I @ ] I ] P AG[OBMPP @i. g`quhrmn bgdn t i km usmn t i ohdm ìgb.

îtgb ì s t s i l g`quhshthid, mxpbirgthid, gdn hdtgdfhkbm nmvmbipomdt goiudtmn
t i ₷>5,555,555. Ht wgs msthogtmn tagt titgb rmìvmrgkbm rmsmrvms hs =5,555,555
udhts. îtgb udhts mxtrg`tmn l r i o ;5x7 t a r i u f a ;5 x > titgbmn 05,555,555 udhts.
Hd ;5x=, gltmr mxtrg`thdf =,555,555 udhts, ht wgs msthogtmn tagt tam rmoghdhdf
rmìvmrgkbm rmsmrvms hs ;5,555,555 udhts. A i w o u ` a hs tam nmpbmthid àgrfm hd
;5x=9
g. 0,;55,555 k. 0,000,000 `. 0,;<<,<<6 n. 0,>55,555
H o o i v g kb m tgdfhkbm mquhpomdt whta sairtmr bhlm

Hd ;5x7, [HKGBN ILLMDPH\M @i. puràgsmn rmgb mstgtm ìdtghdhdf ìppmr l i r g
titgb ` i s t i l ₷<>,555,555. Mxpbirgthid ì s t s goiudtmn t i ₷>,555,555 gdn
hdtgdfhkbm nmvmbipomdt ì s t s i l nrhbbhdf, tuddmbs, saglts, gdn wmbbs titgbmn
₷7<,555,555. Oivgkbm tgdfhkbm mquhpomdt ìs t s l i r amgvy mquhpomdt titgbmn
₷0;,555,555 gdn hooivgkbm tgdfhkbm mquhpomdt ì s t s l i r nrhbbhdf rhf liudngthid
titgbmn ₷;>,555,555.
Msthogtmn rmìvmrgkbm rmsmrvms l r i o tam ohdm grm ;,755,555 udhts. Ht hs msthogtmn

tagt 055,555 udhts whbb km mxtrg`tmn mgà ymgr. âm amgvy mquhpomdt gdn tam
nrhbbhdf rhf liudngthid agvm msthogtmn usmlub bhvms i l 75 ymgrs gdn = ymgrs,
rmspm`thvmby. G`tugb udhts mxtrg`tmn nurhdf ;5x7 grm 0;5,555 udhts.
<. A i w o u ` a hs tam ;5x7 nmprm`hgthid i d tam hooivgkbm tgdfhkbm mquhpomdt9

g. >,155,555 k. 0,>;1,=67 `. >,=67,>;8 n. 0,;55,555
6. A i w o u ` a hs tam ;5x7 nmpbmthid i l tam dgturgb rmsiur`m9

g. 7;,155,555 k. 7<,>;1,=67 `. 7=,;;8,168 n. 7>,<68,586
1. A i w o u ` a hs tam ;5x7 nmprm`hgthid i d tam oivgkbm tgdfhkbm mquhpomdt9

g. 0,>;1,=67 k. 0,;55,555 `. >,155,555 n. >,=67,>;8
H o o i v g kb m tgdfhkbm mquhpomdt whta bidfmr bhlm

Hd ;5x7, NHGUAGDI]P ^[GDPUG[MD^ @i. puràgsmn rmgb mstgtm ìdtghdhdf
ìppmr l i r g titgb ` i s t i l ₷<>,555,555. Mxpbirgthid ì s t s goiudtmn t i ₷>,555,555
gdn hdtgdfhkbm nmvmbipomdt ì s t s i l nrhbbhdf, tuddmbs, saglts, gdn wmbbs titgbmn
₷7<,555,555. Oivgkbm tgdfhkbm mquhpomdt ì s t s l i r amgvy mquhpomdt titgbmn
₷0;,555,555 gdn hooivgkbm tgdfhkbm mquhpomdt ì s t s l i r nrhbbhdf rhf liudngthid
titgbmn ₷;>,555,555.
Msthogtmn rmìvmrgkbm rmsmrvms l r i o tam ohdm grm ;,755,555 udhts. Ht hs msthogtmn

tagt 055,555 udhts whbb km mxtrg`tmn mgà ymgr. âm amgvy mquhpomdt gdn tam
nrhbbhdf rhf liudngthid agvm msthogtmn usmlub bhvms i l ; 5 ymgrs gdn 75 ymgrs,
rmspm`thvmby. G`tugb udhts mxtrg`tmn nurhdf ;5x7 grm 0;5,555 udhts.
8. A i w o u ` a hs tam nmprm`hgthid i d tam hooivgkbm tgdfhkbm mquhpomdt9

g. 0,<=6,<55 k. 0,>15,555 `. 0,><5,155 n. 0,;<5,155
75. A i w o u ` a hs tam nmpbmthid i d tam dgturgb rmsiur`m9
17
17
g. 7;,10;,<66 k. 77,811,0;; `. 70,>18,55 n. 7;,155,555
77. A i w o u ` a hs tam nmprm`hgthid i d tam oivgkbm tgdfhkbm mquhpomdt9

g. 7,=60,;85 k. 7,<;5,555 `. 7,<70,185 n. 7,<55,555
D i p r i n u ` t h i d hd g pmrhin
Hd ;5x7, ^ A [ G B B PBG\M @i. puràgsmn rmgb mstgtm ìdtghdhdf ìppmr l i r g titgb
` i s t i l ₷>5,555,555. Hooivgkbm tgdfhkbm mquhpomdt ì s t s l i r nrhbbhdf rhf
liudngthid titgbmn ₷;5,555,555. Msthogtmn rmìvmrgkbm rmsmrvms l r i o tam ohdm
grm 7,555,555 udhts. Ht hs msthogtmn tagt 755,555 udhts whbb km mxtrg`tmn mgà ymgr:
tamrmlirm, tam bhlm i l tam ohdm hd ymgrs hs 75 ymgrs. âm nrhbbhdf rhf liudngthid ags
gd msthogtmn usmlub bhlm i l 7= ymgrs.
G`tugb udhts mxtrg`tmn l r i o ;5x7 t a r i u f a ;5x0 titgbmn 0>5,555 udhts. D i udhts

wmrm mxtrg`tmn nurhdf ;5 x > num t i gd mopbiymm strhjm. Mxtrg`thid rmsuomn hd
; 5 x = gdn titgb udhts mxtrg`tmn nurhdf tagt ymgr wgs 15,555 udhts.
7 ; . A i w o u ` a hs tam nmprm`hgthid àgrfm i d tam hooivgkbm tgdfhkbm mquhpomdt

hd ;5x>9
g. 815,8<6 k. 7,585,155 `. 7,755,555 n. 7,;55,555
70. A i w o u ` a hs nmprm`hgthid àgrfm i d tam hooivgkbm tgdfhkbm mquhpomdt hd

;5x=9
g. 7,>55,555 k. 7,><<,<<6 `. 7,=55,555 n. 7,<55,555
Bhquhngthdf nhvhnmdns
7>. OXDAMM[ OHP^M[ @i. ags tam libbiwhdf kgbgd`ms hd hts g`ìudts gs i l
Nm`mokmr 07, ;5x73
[msiur`m nmpisht ‐ ìgb ohdm >5,555,555
G`ùoubgtmn nmpbmthid 7<,555,555
Irnhdgry sagrm `gphtgb 15,555,555
@gphtgb bhquhngtmn 1,555,555
]dgppriprhgtmn rmtghdmn mgrdhdfs ;5,555,555
Hdvmdtiry (<55,555 udhts) ;1,555,555
Nmpbmthid rgtm pmr udht <.55 pmr udht
A i w o u ` a hs tam o g x h o u o g o i u d t tagt `gd km nm`bgrmn gs nhvhnmdns9

g. ;>,>55,555 k. 0;,>55,555 `. ;1,555,555 n. 07,<55,555
[ m s t i r g t h i d g d n n m ` i o o h s s h i d h d f ` i s t s ‐ Vgsth df gssmt
Hd ;5x7, O]BHMK[H^X LMOHDH^X Ohdhdf @irp. g`quhrmn tam rhfat t i usm 7,555
g`rms i l bgdn t i ohdm l i r fibn. âm bmgsm ` i s t hs ₷;55,555,555, gdn tam titgb ì s t s
i l mxpbirgthid gdn hdtgdfhkbm nmvmbipomdt ì s t s grm ₷>5,555,555. O]BHMK[H^X hs
rmquhrmn ky mdvhridomdtgb bgws t i rmstirm tam shtm gltmr = ymgrs. O]BHMK[H^X‘s
kmst msthogtm l i r tam rmstirgthid ` i s t hs ₷;5,555,555 gdn ùrrmdt ogrjmt-kgsmn
nhsìudt rgtm hs 7 ; % . îtgb nmpishts mxpm`tmn t i km mxtrg`tmn hs 70,555,555
iud`ms. G`tugb iud`ms mxtrg`tmn hd ;5x7 gdn ; 5 x ; grm ;,655,555 gdn ;,<55,555,
rmspm`thvmby.
7=. A i w o u ` a hs tam hdhthgb `grryhdf g o i u d t i l tam ohdmrgb nmpisht9

g. ;>,7>0,1>5 k. ;=7,0>1,=>5 `. ;=7,6<>,=>5 n. ;=<,0>5,=>5
7<. A i w o u ` a hs tam nmpbmthid hd ;5x79

g. =;,787,555 k. =;,;<5,555 `. =0,7>5,555 n. =>,7<>,555
;1;
76. A i w o u ` a hs tam hdtmrmst mxpmdsm hd ; 5 x ; 9
g. 7,0<7,1;> k. 7,781,>5< `. 7 , > ;7 , ; < < n. 7 , = ; = , ; > >
[ m s t i r g t h i d g d n n m ` i o o h s s h i d h d f ` i s t s ‐ Mquhpomdt
I d Cgdugry 7, ;5x7, NMO]B@MD^ MOKG[[GPPHDF @i. g`quhr mn gd ihb rhf l i r
₷>55,555,555. Hdstgbbgthid gdn itamr dm`mssgry ìs ts hd krhdfhdf tam mquhpomdt
t i hts hdtmdnmn ìdnhthid l i r usm titgbmn ₷15,555,555. NMO]B@MD^ @i. usms tam
strghfat bhdm nmprm`hgthid omtain. NMO]B@MD^ hs rmquhrmn ky bgw t i nhsogdtbm
tam mquhpomdt gdn rmstirm tam shtm wamrm ht hs hdstgbbmn gltmr ; 5 ymgrs, tam mdn i l
tam mquhpomdt‘s usmlub bhlm. âm msthogtmn nmìoohsshidhdf gdn rmstirgthid ì s ts
grm ₷>5,555,555. âm hoputmn rgtm i l hdtmrmst hs 7 ; % .
71. A i w o u ` a hs tam hdhthgb ` i s t i l tam mquhpomdt9
g. >6=,1=0,0;1 k. >15,555,555 `. >55,555,555 n. >1>,7><,<6;
78. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd ; 5 x ; 9

g. ;0 ,68 ;,<<< k. ;>,555,555 `. ;5,555,555 n. ; > , ; 5 6 ,0 0 ;
; 5 . A i w o u ` a hs tam hdtmrmst mxpmdsm hd ; 5 x ; 9

g. ;>1,155 k. >06,118 `. ==6,07; n. <<=,>>0
Msthogthdf lghr vgbum i l G [ I

I d Cgdugry 7, ;5x7, \M[H^X LH[ODMPP Ohdhdf @iopgdy pu ràgsmn g qugrtz
ohdm l i r ₷>5,555,555 tagt ht hdtmdns t i w i r j l i r tam dmxt 75 ymgrs. G`ìrnhdf t i
mdvhridomdtgb bgws, \M[H^X oust rmstirm tam ohdm shtm t i hts irhfhdgb dgturgb
prghrhm stgtm gltmr ht `mgsms ohdhdf ipmrgthids gt tam shtm.
âmrm hs d i g`thvm ogrjmt l i r rmthrmomdt ikbhfgthids suà gs tamsm kut \M[H^X

ags kmmd gkbm t i nmvmbip `gsa lbiw msthogtms kgsmn i d hts prhir mxpmrhmd`m hd
ohdhdf-shtm rmstirgthid. Ht whbb tgjm 0 ymgrs t i rmstirm tam ohdm shtm wamd ohdhdf
ipmrgthids `mgsm hd 75 ymgrs. Mgà msthogtmn `gsa i utlbiw rmlbm`ts gd gddugb
pgyomdt gt tam mdn i l mgà ymgr i l tam 0-ymgr rmstirgthid pmrhin. âm ùrrmdt
ogrjmt-kgsmn rgtm hs 7 ; % .
\M[H^X ognm tam libbiwhdf msthogtms i l luturm `gsa lbiws l i r tam rmstirgthid
ìst3
[mstirg thid msthogtmn ` g s a iutlbiw Urikgkhbhty gssmssomdt
1,555,555 75%
7>,555,555 7=%
7<,555,555 =5%
7<,155,555 ;=%
755%
; 7 . A i w o u ` a hs tam hdhthgb ` i s t i l tam ohdm9

g. =7,<66,;7; k. =7,168,;00 `. =7,81<,>7; n. = ; , 7 5 1 ,8 ; ;
; ; . A i w o u ` a hs tam hdtmrmst mxpmdsm hd ; 5 x ; 9

g. 7,;00,77> k. 7,=<8,>7< `. 7,<<6,18; n. 7,<61,<7;
@agdfms hd msthogtms i l [ m s t i r g t h i d ` i s t s
I d Cgdugry 7, ;5x7, U[M@HUHÎ]P P^MMU @i. g`quhrmn g qugrry l i r ₷>55,555,555.
U[M@HUHÎ]P @i. hs rmquhrmn ky bgw t i rmstirm tam shtm gltmr = ymgrs. âm
msthogtmn rmstirgthid ìs t s grm ₷>5,555,555. âm hoputmn rgtm i l hdtmrmst hs 7 ; % .
10
10
I d Cgdugry 7, ;5x>, U[M@HUHÎ]P @i. msthogtmn tagt tam rmstirgthid ìs ts saiubn
km ₷>1,555,555 gdn tam hoputmn rgtm i l hdtmrmst hs 75%.
; 0 . A i w o u ` a hs tam hdtmrmst mxpmdsm hd ; 5 x ; 9

g. ;,6 ;0 ,<>1 k. ;,08<,177 `. 0,5=5,>11 n. 0,7==,0>7
; > . âm mdtry i d Cgdugry 7, ;5 x > t i gncust Gssmt rmthrmomdt ikbhfgthid ( G [ I )

hd`bunms
g. nmkht t i rmtghdmn mgrdhdfs l i r ₷6,617,<<>
k. nmkht t i G [ I l i r ₷6,617,<<>
`. nmkht t i ‒rmsiur`m nmpisht ‐ qugrry‟ l i r ₷6,617,<<>
n. `rmnht t i ‒rmsiur`m nmpisht ‐ qugrry‟ l i r ₷6,617,<<>

@agptmr 7<3 ^ a m i r y i l G ` ` i u d t s [mvhmwmr

7. U L [ P < hs gppbhmn t i wahà i l tam libbiwhdf9
g. tam smgrà l i r ohdmrgb rmsiur`ms kmlirm tam mdthty ags iktghdmn bmfgb rhfats
t i mxpbirm hd g spm`hlh` grmg.
k. tam smgrà gdn mvgbugthid i l ohdmrgb rmsiur`ms, gfrhùbturgb prinu`m, gdn
khibifh`gb gssmts prhir t i ìoomd`momdt i l g`tugb prinu`thid
`. tam smgrà l i r ohdmrgb rmsiur`ms gltmr tam mdthty ags iktghdmn bmfgb rhfats
t i mxpbirm hd g spm`hlh` grmg.
n. tam nmvmbipomdt i l ohdmrgb rmsiur`ms gltmr tam mdthty ags hd lg`t
mstgkbhsamn tam mxhstmd`m i l ohdmrgb nmpishts hd gd grmg.
; . U L [ P < gppbhms t i mxpmdnhturms hdùrrmn

g. Vamd smgràhdf l i r gd grmg tagt o g y wgrrgdt nmtghbmn mxpbirgthid, mvmd
t a i u f a tam mdthty ags d i t ymt iktghdmn tam bmfgb rhfats t i mxpbirm g spm`hlh`
grmg.
k. Vamd tam bmfgb rhfats t i mxpbirm g spm`hlh` grmg agvm kmmd iktghdmn, kut
tam tmàdh`gb lmgshkhbhty gdn ìoomr`hgb vhgkhbhty i l mxtrg`thdf g ohdmrgb
rmsiur`m hs d i t ymt nmoidstrgkbm.
`. Vamd g spm`hlh` grmg hs kmhdf nmvmbipmn gdn prmpgrgthids l i r ìoomr`hgb
mxtrg`thid grm kmhdf ognm.
n. Hd mxtrg`thdf ohdmrgb rmsiur`ms gdn pri`msshdf tam rmsiur`m t i ogj m ht
ogrjmtgkbm i r trgdspirtgkbm.
(Gngptmn)
0. U L [ P <
g. sagbb km gppbhmn ky gbb mdththms gnipthdf lubb U L[ P s
k. sagbb km gppbhmn idby ky mdththms mdfgfmn hd gfrhùbturgb g`thvhty
`. tmopirgrhby mxmopts mdththms hd gppbyhdf s i om privhshids hd UGP 1
n. wamd gniptmn, sagbb rmpbg`m UGP 7<
>. Ht rmlmrs t i tam g`thvhthms fmgrmn tiwgrns tam smgrà l i r ohdmrgb rmsiur`ms
gltmr tam mdthty ags iktghdmn bmfgb rhfats t i mxpbirm hd g spm`hlh` grmg
g. mxpbirgthid gdn mvgbugthid `. prikm gdn hdvmsthfgthid
k. nmvmbipomdt n. gnvmdturm gdn ìdqumst
=. Nims U L [ P < rmquhrm gd mdthty t i rmìfdhzm mxpbirgthid gdn mvgbugthid

mxpmdnhturm gs gssmts9
1>1>
g. Xms, kut idby t i tam mxtmdt suà mxpmdnhturm hs rmìvmrgkbm hd luturm
pmrhins.
k. Xms, kut idby t i tam mxtmdt tam tmàdh`gb lmgshkhbhty gdn ìoomr`hgb
vhgkhbhty i l mxtrg`thdf tam gssi`hgtmn ohdmrgb rmsiur`m agvm kmmd
nmoidstrgtmn.
`. Xms, kut idby t i tam mxtmdt rmquhrmn ky tam mdthty‘s g`ìudthdf pibh`y l i r
rmìfdhzhdf mxpbirgthid gdn mvgbugthid gssmts.
n. D i , suà mxpmdnhturm hs gbwgys mxpmdsmn hd prilht i r biss gs hdùrrmn.
(Gngptmn)
<. V a h ` a i l tam libbiwhdf hs hdìrrm`t hd rmbgthid t i tam privhshids i l U L [ P <9

g. Mxpbirgthid gdn mvgbugthid mxpmdnhturms stgrt t i km hdùrrmn idby gltmr
tam bmfgb rhfat t i mxpbirm g spm`hlh` grmg hs iktghdmn.
k. Mxpbirgthid gdn mvgbugthid mxpmdnhturms `mgsm t i km hdùrrmn wamd tam
mxhstmd`m i l rmsmrvms hs hd lg`t mstgkbhsamn.
`. U L [ P < pmrohts mdththms t i nmvmbip tamhr i w d g`ìudthdf pibh`y l i r
mxpbirgthid gdn mvgbugthid gssmts kgsmn mdthrmby i d ogdgfmomdt‘s
cunfomdt.
n. Gbtaiufa U L [ P < pmroht mdththms t i nmvmbip tamhr i w d g`ìudthdf pibh`y,
tam ogdgfmomdt i l gd mdthty saiubn ` io p b y whta tam privhshid i l UGP 1 i d
ahmrgrày i l stgdngrns wamd nmvmbiphdf g`ìudthdf pibh`y l i r mxpbirgthid
gdn mvgbugthid i l ohdmrgb rmsiur`ms.
6. V a g t hs gd mdthty rmquhrmn t i ìdshnmr hd nmvmbiphdf g`ìudthdf pibh`hms l i r

mxpbirgthid gdn mvgbugthid g`thvhthms9
g. âm rmquhrmomdts gdn fuhngd`m hd Ptgdngrns gdn Hdtmrprmtgthids nmgbhdf
whta shohbgr gdn rmbgtmn hssums.
k. âm nmlhdhthids, rmìfdhthid `rhtmrhg, gdn omgsurmomdt ìd`mpts l i r gssmts,
bhgkhbhthms, hdìom, gdn mxpmdsms hd tam @id`mptugb Lrgom w i r j .
`. [m`mdt pridiud`momdts i l stgdngrn-smtthdf kinhms, g`ìudthdf bhtmrgturm,
gdn g``mptmn hdnustry prg`th`ms.
n. Vamtamr tam g`ìudthdf pibh`y rmsubts hd hdlirogthid tagt hs rmbmvgdt gdn
rmbhgkbm.
(Gngptmn)
1. Mxpmdnhturms hdùrrmn gltmr tam mxhstmd`m i l rmsmrvms hs hd lg`t mstgkbhsamn hd g

spm`hlh` grmg kut kmlirm ìoomd`momdt i l ìoomr`hgb prinu`thid grm `gbbmn
g. mxpbirgthid gdn mvgbugthid mxpmdnhturms
k. nmvmbipomdt mxpmdnhturms
`. mxtrg`thid ìs t s
n. ` i s t i l nrhbbhdf rhf liudngthid gdn smwmrs
8. V a h ` a i l tam libbiwhdf hs hd g`ìrngd`m whta tam privhshids i l U L [ P <9

g. U L [ P < gppbhms mvmd kmlirm gd mdthty ags iktghdmn bmfgb rhfats t i mxpbirm hd
g spm`hlh` grmg.
k. Mxpbirgthid gdn mvgbugthid mxpmdnhturms stgrt t i km hdùrrmn idby kmlirm
tam bmfgb rhfat t i mxpbirm g spm`hlh` grmg hs iktghdmn.
`. Mxpbirgthid gdn mvgbugthid mxpmdnhturms stgrt t i km hdùrrmn wamd tam
mxhstmd`m i l rmsmrvms hs hd lg`t mstgkbhsamn.
n. U L [ P < pmrohts mdththms t i nmvmbip tamhr i w d g`ìudthdf pibh`y l i r
mxpbirgthid gdn mvgbugthid gssmts wahà rmsubts hd rmbmvgdt gdn rmbhgkbm
hdlirogthid kgsmn mdthrmby i d ogdgfmomdt‘s cunfomdt.
75. ]dnmr U L [ P <, mxpbirgthid gdn mvgbugthid gssmts sagbb km hdhthgbby omgsurmn gt
g. ` i s t k. lghr vgbum `. goirthzmn ` i s t n. gdy i l tamsm
1=1=
77. V a h ` a i l tam libbiwhdf ìrrm`tby rmbgtms t i tam privhshids i l U L [ P <9
H. Mxpbirgthid gdn mvgbugthid gssmts sagbb km omgsurmn gt ` is t , lghr vgbum, i r
goirthzmn ìs t , wahàmvmr hs o i r m gppriprhgtm.
HH. Mxpbirgthid gdn mvgbugthid gssmts grm mxpbirgthid gdn mvgbugthid
mxpmdnhturms rmìfdhzmn gs gssmts hd g`ìrngd`m whta tam mdthty‘s
g`ìudthdf pibh`y. Ditahdf hd U L [ P < ivmrrhnms tam g`ìudthdf pibh`y
nmvmbipmn ky gd mdthty.
HHH. Gltmr rmìfdhthid, gd mdthty sagbb gppby mhtamr tam ` i s t oinmb i r tam
rmvgbugthid oinmb t i tam mxpbirgthid gdn mvgbugthid gssmts.
H\. Gltmr rmìfdhthid, gd mdthty sagbb gppby mhtamr tam ` i s t oinmb i r tam lghr
oinmb t i tam mxpbirgthid gdn mvgbugthid gssmts.
g. HH, HHH k. H, HH, HHH `. H, HHH,H\ n. H, HH, HHH,H\
7 ; . ]dnmr U L [ P <, gd mdthty o g y àgdfm hts g`ìudthdf pibh`hms l i r mxpbirgthid

gdn mvgbugthid mxpmdnhturms
g. Hl tam àgdfm hs rmquhrmn i r pmrohttmn udnmr tam stgdngrns
k. Hl tam àgdfm hs rmquhrmn i r pmrohttmn udnmr tam stgdngrns gdn d i t
priahkhtmn ky g rmbmvgdt rmfubgthid
`. hl tam àgdfm ogjms tam lhdgd`hgb stgtmomdts o i r m rmbmvgdt gdn d i bmss
rmbhgkbm, i r o i r m rmbhgkbm gdn d i bmss rmbmvgdt.
n. Hl tam àgdfm ogjms tam lhdgd`hgb stgtmomdts o i r m rmbmvgdt i r o i r m
rmbhgkbm
70. Hs gd mdthty mvmr rmquhrmn i r pmrohttmn t i àgdfm hts g`ìudthdf pibh`y l i r

mxpbirgthid gdn mvgbugthid mxpmdnhturms9
g. Xms, mdththms grm rmquhrmn t i àgdfm tamhr g`ìudthdf pibh`y l i r tamsm
mxpmdnhturms hl tam àgdfm wiubn rmsubt hd o i r m usmlub hdlirogthid l i r
usmrs i l lhdgd`hgb stgtmomdts.
k. Xms, mdththms grm lrmm t i àgdfm g`ìudthdf pibh`y l i r tamsm mxpmdnhturms gs
bidf gs tam smbm`tmn pibh`y rmsubts hd hdlirogthid tagt hs rmbmvgdt gdn
rmbhgkbm.
`. Xms, kut idby hl tam àgdfm ogjms tam lhdgd`hgb stgtmomdts o i r m rmbmvgdt
t i tam m ` i d i o h ` nm`hshid-ogjhdf dmmns i l usmrs gdn d i bmss rmbhgkbm, i r
o i r m rmbhgkbm gdn d i bmss rmbmvgdt t i taism dmmns.
n. D i , mdththms wiubn km pmrohttmn t i àgdfm g`ìudthdf pibh`y idby i d
gnipthid i l g dmw i r rmvhsmn Ptgdngrn tagt rmpbg`ms tam mxhsthdf
rmquhrmomdts hd U L [ P <.
(Gngptmn)
7>. G`ìrnhdf t i U L [ P <, gd mdthty sagbb `bgsshly mxpbirgthid gdn mvgbugthid gssmts
gs
g. tgdfhkbm i r hdtgdfhkbm g`ìrnhdf t i tam dgturm i l tam gssmts
k. nmprm`hgkbm i r did-nmprm`hgkbm g`ìrnhdf t i tam dgturm i l tam gssmts
`. mxpbirgthid gdn nmvmbipomdt
n. oivgkbm i r hooivgkbm
7=. Gd mxpbirgthid gdn mvgbugthid gssmt

g. sagbb km omgsurmn hdhthgbby gdn suksmqumdtby gt ` i s t bmssgdy g`ùoubgtmn
nmprm`hgthid gdn hopghromdt biss kut sagbb d i t km omgsurmn gt rmvgbumn
goiu d t.
k. sagbb dmvmr km suksmqumdtby rmstgtmn gt rmvgbumn g o i u d t
`. sagbb ìdthdum t i km `bgsshlhmn gs suà udthb ìoomr`hgb prinu`thid
ìoomd`ms.
n. sagbb d i bidfmr km `bgsshlhmn gs suà wamd tam tmàdh`gb lmgshkhbhty gdn
ìoomr`hgb vhgkhbhty i l mxtrg`thdf g ohdmrgb rmsiur`m grm nmoidstrgkbm.
1<1<
7<. âmsm gssmts grm paysh`gbby ìdsuomn gdn grm hrrmpbg`mgkbm.
g. ìdsuogkbm `. wgsthdf gssmts (dgturgb rmsiur`ms)
k. kmgrmr n. g i r `
76. âm ` i s t i l dgturgb rmsiur`ms hd`bunm

H. g`quhshthid ìs t s
HH. mxpbirgthid ì s t s t i tam mxtmdt tagt tamy grm `gphtgbhzmn hd g`ìrngd`m whta
gd mdthty‘ g`ìudthdf pibh`y
HHH. hdtgdfhkbm nmvmbipomdt ìs t s
H\. rmstirgthid i r nmìoohsshidhdf ìsts.
g. H, HH k. H, HH, HHH `. H, HH, H\ n. H, HH, HHH,H\
71. V a h ` a i l tam libbiwhdf mxpmdnhturms wiubn dmvmr qugbhly gs gd mxpbirgthid

gdn mvgbugthid gssmt9
g. Mxpmdnhturm l i r g`quhshthid i l rhfats t i mxpbirm.
k. Mxpmdnhturm l i r mxpbirgtiry nrhbbhdf.
`. Mxpmdnhturms rmbgtmn t i tam nmvmbipomdt i l ohdmrgb rmsiur`ms.
n. Mxpmdnhturm l i r g`thvhthms hd rmbgthid t i mvgbugthdf tam tmàdh`gb lmgshkhbhty
gdn ìoomr`hgb vhgkhbhty i l mxtrg`thdf g ohdmrgb rmsiur`m.
(Gngptmn)
78. V a h ` a omgsurmomdt oinmb gppbhms t i mxpbirgthid gdn mvgbugthid gssmts

suksmqumdt t i hdhthgb rmìfdhthid9
g. âm ` i s t oinmb. `. mhtamr g i r k
k. âm rmvgbugthid oinmb. n. âm rmìvmrgkbm g o i u d t oinmb.
(Gngptmn)
; 5 . V a h ` a i l tam libbiwhdf lg`ts i r `hrùostgd`ms wiubn d i t trhffmr g dmmn t i tmst

gd mvgbugthid gdn mxpbirgthid gssmt l i r hopghromdt9
g. âm mxphrgthid - i r mxpm`tmn mxphrgthid hd tam dmgr luturm - i l tam pmrhin
l i r wahà tam mdthty ags tam rhfat t i mxpbirm hd tam spm`hlh` grmg, udbmss tam
rhfat hs mxpm`tmn t i km rmdmwmn.
k. âm gksmd`m i l kunfmtmn i r pbgddmn sukstgdthvm mxpmdnhturm i d lurtamr
mxpbirgthid gdn mvgbugthid g`thvhthms hd tam spm`hlh` grmg.
`. G nm`hshid t i nhsìdthdum mxpbirgthid gdn mvgbugthid g`thvhthms hd tam
spm`hlh` grmg wamd taism g`thvhthms agvm d i t bmn t i tam nhsìvmry i l
ìoomr`hgbby vhgkbm qugdththms i l ohdmrgb rmsiur`ms.
n. B g ` j i l sullh`hmdt ngtg t i nmtmrohdm wamtamr tam `grryhdf g o i u d t i l tam
mxpbirgthid gdn mvgbugthid gssmt hs bhjmby t i km rmìvmrmn hd lubb l r i o
su``msslub nmvmbipomdt i r ky sgbm.
(Gngptmn)
; 7 . ^gdfhkbm nmvmbipomdt ìs ts (tgdfhkbm mquhpomdt ìs ts ) ìs ts

g. grm g`ìudtmn l i r udnmr U L [ P <
k. grm `gphtgbhzmn gs ` i s t i l dgturgb rmsiur`m gdn nmprm`hgtmn ivmr tam
m ` i d i o h ` bhlm i l tam dgturgb rmsiur`m
`. grm d i t `gphtgbhzmn gs ` i s t i l dgturgb rmsiur`m kut `gphtgbhzmn gs
mquhpomdt gdn nmprm`hgtmn smpgrgtmby.
n. grm nmvmbipomdt ì s t s whta d i paysh`gb sukstgd`m kut dmvmrtambmss
trmgtmn gs pgrt i l wgsthdf gssmt km`gusm i l tam gppbh`gthid i l sukstgd`m
ivmr l i r o
; ; . ^gdfhkbm nmvmbipomdt (mquhpomdt) ì s t s grm suk-`bgsshlhmn hdti oivgkbm i r

hooivgkbm l i r purpisms i l suksmqumdt nmprm`hgthid. V a h ` a i l tam libbiwhdf
stgtmomdts hs ìrrm`t9
16
16
H. Oivgkbm tgdfhkbm mquhpomdt ì s t s suà gs amgvy mquhpomdt usmn l r i o
idm mxtrg`thdf shtm t i gditamr grm nmprm`hgtmn smpgrgtmby ivmr tamhr usmlub
bhlm.
HH. Hooivgkbm tgdfhkbm mquhpomdt ` is ts suà gs nrhbbhdf rhf liudngthid grm
nmprm`hgtmn smpgrgtmby ivmr tamhr usmlub bhlm i r tam bhlm i l tam rmsiur`m,
wahàmvmr hs sairtmr.
HHH. Hl tam usmlub bhlm i l tam hooivgkbm tgdfhkbm mquhpomdt hs sairtmr tagd tam
m ` i d i o h ` bhlm i l tam ohdm, udhts-il-prinu`thid omtain saiubn km usmn t i
nmprm`hgtm tam mquhpomdt‘s ìst.
H\. Hl tam usmlub bhlm i l tam hooivgkbm tgdfhkbm mquhpomdt hs bidfmr tagd tam
m ` i d i o h ` bhlm i l tam ohdm, d i nmprm`hgthid hs rmìfdhzmn nurhdf g pmrhin
wamrm tamrm grm d i mxtrg`thid g`thvhthms.
g. H, HH k. HHH,H\ `. H, HH, H\ n. H, HH, HHH,H\
; 0 . Nmpbmthid hs dirogbby ìoputmn ushdf

g. strghfat bhdm `. udhts-il-prinu`thid
k. PXN n. gdy i l tamsm
; > . âm nmpbmthid àgrfm l i r mgà pmrhin

g. hs mxpmdsmn hoomnhgtmby
k. sagbb l i r o pgrt i l ipmrgthdf mxpmdsm wamd tam mxtrg`tmn f i i n s grm sibn
`. sagbb hdhthgbby l i r o pgrt i l tam ` i s t i l hdvmdtiry gdn àgrfmn t i mxpmdsm
wamd tam hdvmdtiry hs sibn.
n. sagbb km prmsmdtmn hd tam stgtmomdt i l lhdgd`hgb pishthid udthb ohdmrgb
rmsiur`ms grm lubby nmpbmtmn
; = . @agdfms hd rmshnugb vgbum i r msthogtmn qugdthty i l ohdmrgb rmsmrvms grm

g. àgdfms hd g`ìudthdf msthogtms g`ìudtmn l i r prispm`thvmby.
k. àgdfms hd g`ìudthdf msthogtms g`ìudtmn l i r rmtrispm`thvmby.
`. àgdfms hd g`ìudthdf pibh`y g`ìudtmn l i r prispm`thvmby.
n. àgdfms hd g`ìudthdf pibh`y g`ìudtmn l i r rmtrispm`thvmby.
; < . Bhquhngthdf nhvhnmdns rm`mhvmn ky g sagrmaibnmr hd g wgsthdf gssmt

` ir p i r gth i d
g. grm rmturd t i `gphtgb gdn taus trmgtmn gs rmnu`thid t i hdvmstomdt g`ìu d t
k. grm rmturd i l `gphtgb gdn taus trmgtmn gs hdìom
`. grm rmturd i d `gphtgb gdn taus trmgtmn gs hdìom
n. grm rmturd i l `gphtgb gdn taus trmgtmn gs rmnu`thid t i hdvmstomdt g`ìu dt
; 6 . Urivhshids l i r rmstirgthid gdn nmìoohsshidhdf ìs t s

g. grm rmìfdhzmn idby wamd tam mdthty hdùrs bmfgb ikbhfgthid
k. grm rmìfdhzmn idby wamd tam mdthty hdùrs prmsmdt ikbhfgthid
`. grm rmìfdhzmn gs g smpgrgtm gssmt hl tam mdthty hdùrs prmsmdt ikbhfgthid
n. grm rmìfdhzmn gs pgrt i l tam ` i s t i l gd gssmt idby hl tam mdthty ags bmfgb
ikbhfgthid.
; 1 . V a h ` a i l tam libbiwhdf hs ìrrm`t rmfgrnhdf tam g`ìudthdf l i r privhshids l i r

nmìoohsshidhdf gdn rmstirgthid ìsts9
H. âm g o i u d t i l nmìoohsshidhdf i r rmstirgthid ì s t s t i km hd`bunmn gs
pgrt i l tam ` i s t i l gd gssmt hs tam lghr vgbum i l tam msthogtmn bhgkhbhty gs i l
hdhthgb rmìfdhthid.
HH. âm privhshid sagbb km tam kmst msthogtm i l tam mxpmdnhturm rmquhrmn t i
smttbm tam prmsmdt ikbhfgthid.
HHH. âm lghr vgbum i l tam ikbhfgthid l i r rmstirgthid gdn nmìoohsshidhdf ` i s t
hs rmìrnmn udnmr ‒Gssmt rmthrmomdt ikbhfgthid‟ ( G [ I ) whta g
ìrrmspidnhdf nmkht t i tam rmbgtmn gssmt l i r tam sgom g oiu d t.
111
H\. Umrhinh` udwhdnhdf i l tam nhsìudt i d tam bhgkhbhty rmìfdhzmn l i r tam
nmìoohsshidhdf i r rmstirgthid ` i s t sagbb km rmìfdhzmn hd prilht i r biss
gs g lhdgd`m ` i s t gs ht i ` ` u r s .
\. Umrhinh` udwhdnhdf i l tam nhsìudt i d tam bhgkhbhty nims d i t gllm`t
nmpbmthid i r nmprm`hgthid rmìfdhzmn l i r tam pmrhin.
g. H, HH, HHH k. H, HH, H\ `. H, HH, HHH,H\ n. H, HH, HHH,H\, \
; 8 . Hd tam lubb ` i s t omtain, ihb lhros3

g. grm rmquhrmn t i mxpmdsm gbb ihb-nrhbbhdf ìs ts rmsubthdf hd nry aibms.
k. oust mxpmdsm nrhbbhdf ìs t s wahà rmsubt hd prinu`thvm ihb wmbbs.
`. `gd `gphtgbhzm gbb ihb-nrhbbhdf ìsts.
n. sagbb d i t rmnu`m ìs ts kmbiw tamhr rmìvmrgkbm goiu d ts
05. L i r àgrfhdf nmprm`hgthid, i d wahà i l tam libbiwhdf gssmts hs nmpbmthid

omtain gniptmn9
g. pbgdt gdn ogàhdmry `. pgtmdts
k. fiinwhbb n. wgsthdf gssmts
07. V a h ` a i l tam libbiwhdf hdìrrm`tby rmlmr t i g`ìudthdf l i r pripmrty, pbgdt gdn

mquhpomdt9
H. Bgdn hoprivmomdts saiubn dmvmr km nmprm`hgtmn shd`m tamy grm gttgàmn
t i tam bgdn.
HH. âm ` i s t i l irhfhdgb hdstgbbgthid i l g ogàhdm saiubn km `rmnhtmn t i g
ogàhdmry g`ìudt.
HHH. Dgturgb rmsiur`ms grm fmdmrgbby rmìrnmn gt ì s t , hd`bunhdf tam ` i s t i l
mxpbirgthid gdn nmvmbipomdt.
H\. Hd `gbùbgthdf nmpbmthid l i r g pmrhin, tam rmshnugb vgbum i l g`quhrmn bgdn
ìdtghdhdf gd irm nmpisht saiubn km nmnu`tmn l r i o tam titgb puràgsm
prh`m.
\. Hl pripmrty, pbgdt gdn mquhpomdt grm stgtmn gt ùrrmdt vgbugthid, tam
lhdgd`hgb pishthid gdn prifrmss i l gd mdtmrprhsm whbb km o i r m rmgbhsth`gbby
pirtrgymn. âm hoprmsshid tagt tam ` i o p g d y hs o i r m prilhtgkbm tagd wagt
ht rmgbby hs, hs gvihnmn.
g. HHH,H\, \ k. H, HH, \ `. HH, HHH,H\, \ n. H, HH
0 ; . Nmvmbipomdt ì s t s grm nhvhnmn hdti tgdfhkbm mquhpomdt gdn hdtgdfhkbm

nmvmbipomdt ìsts. âm hdtgdfhkbm nmvmbipomdt ì s t s grm fmdmrgbby
ìdshnmrmn gs pgrt i l tam nmpbmthid kgsm wahbm tgdfhkbm mquhpomdt grm
dirogbby d i t hd`bunmn hd tam nmpbmthid kgsm.
H. ^gdfhkbm mquhpomdt tagt `gd km oivmn gdn km usmn l r i o idm shtm t i
gditamr saiubn km nmprm`hgtmn ivmr tamhr usmlub bhlm i r tam bhlm i l tam
wgsthdf gssmt wahàmvmr hs sairtmr.
HH. ^gdfhkbm mquhpomdt tagt `gddit km oivmn gdn nims d i t agvm gbtmrdgthvm
usm (`gddit km usmn l r i o idm shtm t i gditamr) saiubn km nmprm`hgtmn ivmr
tamhr usmlub bhlm i r tam bhlm i l tam wgsthdf gssmt wahàmvmr hs sairtmr.
g. ^rum, trum k. ^rum, lgbsm `. Lgbsm, trum n. Lgbsm, lgbsm
00. Nmvmbipomdt ìs t s rmprmsmdt

g. tam prh`m pghn t i iktghd tam pripmrty rhfat t i smgrà gdn lhdn gd
udnhsìvmrmn dgturgb rmsiur`m
k. tam ìs t s hdùrrmn hd mxtrg`thdf i r mxpbihthdf tam dgturgb rmsiur`m
`. tam ` i s ts hdùrrmn hd bi`gthdf tam dgturgb rmsiur`m tagt `gd km
mìdioh`gbby mxtrg`tmn
n. tam ì s t s hdùrrmn t i krhdf k g ` j tam wgsthdf gssmt t i hts dgturgb stgtm gltmr
mxtrg`thid ags i`ùrrmn
(GH@UG)
18
18
0>. V a h ` a i l tam libbiwhdf oinmbs o g y km gppbhmn ky mdththms l i r tam
omgsurmomdt gltmr rmìfdhthid i l mxpbirgthid gdn mvgbugthid gssmts, hd
g`ìrngd`m whta U L [ P < Mxpbirgthid l i r gdn mvgbugthid i l ohdmrgb rmsiur`ms9
g @ist n. Urmsmdt vgbum
k. [mvgbugthid m. g i r k
`. [mgbhzgthid
(G@@G)
0=. Nims U L [ P < Mxpbirgthid l i r gdn mvgbugthid i l ohdmrgb rmsiur`ms gppby t i tam
libbiwhdf typms i l mxpmdnhturm9
H. âm mxtrg`thid gdn pri`msshdf i l ohdmrgb rmsiur`ms l i r trgdspirt t i
ogrjmt.
HH. âm ìoomr`hgb rmvhmw i l pisshkbm grmgs l i r ohdmrgb mxtrg`thid kmlirm
khnnhdf l i r tam bmfgb rhfats t i mxpbirm g spm`hlh` grmg.
g. D i , d i k. D i , Xms `. Xms, D i n. Xms, yms
0<. âm Ptrhnmr @iopgdy hs hdvibvmn hd tam mxpbirgthid l i r ohdmrgb rmsiur`ms. Hts
pibh`y hs t i rmìfdhzm mxpbirgthid gssmts gdn omgsurm tamo hdhthgbby gt ` is t . Ht
hs ùrrmdtby mxpbirhdf g dmw fgs lhmbn hd [urhtgdhg. âm mxpbirgthid bh`mdsm l i r
tam dmw [urhtgdhgd fgs lhmbn hs gkiut t i mxphrm gdn Ptrhnmr hs d i w prmpgrhdf t i
udnmrtgjm gd hopghromdt rmvhmw. Ptrhnmr rmpirts hts lhdgd`hgb pmrlirogd`m gs
'Ohdmrgb Urinu`thid' gdn 'Mdmrfy ^rgnhdf' hd hts lhdgd`hgb stgtmomdts hd
g`ìrngd`m whta UL[ P 1 Ipmrgthdf smfomdts. âm Ohdmrgb Urinu`thid smfomdt
ìoprhsms tw i `gsa-fmdmrgthdf udhts ‐ 'ihb prinu`thid' gdn 'fgs prinu`thid'.
Hd g`ìrngd`m whta U L [ P < Mxpbirgthid l i r gdn mvgbugthid i l ohdmrgb rmsiur`ms,
wagt hs tam ahfamst bmvmbgt wahà tam hopghromdt tmst `gd km udnmrtgjmd9
g. G `gsa-fmdmrgthdf udht kgsmn i d tam gssmts hd tam [urhtgdhgd fgs lhmbn
k. Fgs prinu`thid `gsa-fmdmrgthdf udht
`. Ihb prinu`thid gdn fgs prinu`thid `gsa-fmdmrgthdf udhts ìokhdmn
n. G `gsa-fmdmrgthdf udht gt âm Ptrhnmr @iopgdy bmvmb
(G@@G)
06. V a h ` a i l tam libbiwhdf hs d i t g nhs`bisurm rmquhrmn ky U L [ P <9

g. Hdlirogthid gkiut ìoomr`hgb rmsmrvm qugdththms.
k. G`ìudthdf pibh`hms l i r mxpbirgthid gdn mvgbugthid mxpmdnhturms, hd`bunhdf
tam rmìfdhthid i l mxpbirgthid gdn mvgbugthid gssmts.
`. âm g oiu d ts i l gssmts, bhgkhbhthms, hdìom gdn mxpmdsm, gdn ipmrgthdf gdn
hdvmsthdf `gsa lbiws grhshdf l r i o tam mxpbirgthid l i r gdn mvgbugthid i l
ohdmrgb rmsiur`ms.
n. Hdlirogthid tagt hnmdthlhms gdn mxpbghds tam goiu d t s rmìfdhzmn hd tam
lhdgd`hgb stgtmomdts grhshdf l r i o tam mxpbirgthid l i r gdn mvgbugthid i l
ohdmrgb rmsiur`ms.
(Gngptmn)
01. ]dnmr wahà i l tam libbiwhdf omtains hs nmprm`hgthid ìoputmn hd tam sgom
wgy gs nmpbmthid hs ìoputmn9
g. Ptrghfat-bhdm `. Niukbm-nm`bhdhdf-kgbgd`m
k. Puo-il-tam-ymgrs-nhfhts n. Urinu`thvm-iutput
(GH@UG)
85
85
@agptmr 7 < ‐ Puffmstmn gdswmrs t i tamiry i l g ` ` i u d t s qumsthids
7.. @ <. N 77. G 7<. @ ;7. @ ;<. N 07. N 0<. @
;. K 6. N 7;. @ 76. N ;;. G ;6. K 0;. @ 06. G
0. @ 1. K 70. @ 71. @ ;0. @ ;1. N 00. K 01. N
>. G 8. N 7>. G 78. @ ;>. @ ;8. @ 0>. M
=. @ 75. G 7=. N ;5. N ;=. G 05. N 0=. G
87
87
@agptmr 7 6
Fivm rd omdt F r g d t s

p u rp i s m s )
F r g d t rmbgtmn t i gssmt ( F r i s s g d n Dmt prmsmdtgthid)
I d Cgdugry 7, ;5x7, @AHNM P@IBN @i. rm`mhvmn `gsa i l ₷7<,555,555 l r i o g bi`gb
fivmrdomdt t i km usmn hd ìdstru`thdf g kuhbnhdf. âm ìdstru`thid wgs
ìopbmtmn i d Nm`mokmr 07, ;5x7 l i r g titgb ` i s t i l ₷>5,555,555. âm kuhbnhdf
whbb km nmprm`hgtmn ivmr ; 5 ymgrs.
7. Hl @AHNM @i. usms tam f r i s s prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a hs

tam `grryhdf g o i u d t i l tam nmlmrrmn hdìom l r i o tam fivmrdomdt frgdt i d
Nm`mokmr 07, ;5x=9
g. 7=,;55,555 k. 7;,155,555 `. 7;,555,555 n. 5
; . Hl @AHNM @i. usms tam dmt prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a hs tam

`grryhdf g o i u d t i l tam nmlmrrmn hdìom l r i o tam fivmrdomdt frgdt i d
Nm`mokmr 07, ;5x=9
g. 7=,;55,555 k. 7;,155,555 `. 7;,555,555 n. 5
0. Hl @AHNM @i. usms tam f r i s s prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a hs

tam `grryhdf g o i u d t i l tam kuhbnhdf i d Nm`mokmr 07, ;5x79
g. >5,555,555 k. ;>,555,555 `. 01,555,555 n. ;;,155,555
>. Hl @AHNM @i. usms tam dmt prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a hs tam
`grryhdf g o i u d t i l tam kuhbnhdf i d Nm`mokmr 07, ;5x79
g. >5,555,555 k. ;>,555,555 `. 01,555,555 n. ;;,155,555
Frgdt rmbgtmn t i h d ` i o m ( F r i s s g d n Dmt prmsmdtgthid)

I d Cgdugry 7, ;5x7, OG@GK[M A I [ [ H K B M @i. rm`mhvmn `gsa i l ₷7<,555,555 l r i o
g bi`gb fivmrdomdt t i km usmn t i nmlrgy sglmty gdn itamr agzgrn-rmbgtmn ` is ts
ivmr g lhvm-ymgr pmrhin. Ht wgs msthogtmn tagt suà ` is ts whbb titgb ₷0;,555,555
ivmr tam dmxt lhvm ymgrs. Hd ;5x7 gdn ; 5 x ; , g`tugb ìs t s i l sglmty gdn itamr
agzgrn-rmbgtmn ìs ts goiudtmn t i ₷>,555,555 gdn ₷>,155,555, rmspm`thvmby.
=. Hl OG@GK[M @i. usms tam f r i s s prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a

hs tam `grryhdf g o i u d t i l tam nmlmrrmn hdìom l r i o tam fivmrdomdt frgdt i d
Nm`mokmr 07, ;5x79
g. 7>,555,555 k. 7;,155,555 `. 7;,555,555 n. 5
<. Hl OG@GK[M @i. usms tam dmt prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a hs

tam `grryhdf g o i u d t i l tam nmlmrrmn hdìom l r i o tam fivmrdomdt frgdt i d
Nm`mokmr 07, ;5x79
g. 7>,555,555 k. 7;,155,555 `. 7;,555,555 n. 5
6. Hl OG@GK[M @i. usms tam f r i s s prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a

sglmty mxpmdsm hs rmìfdhzmn hd ;5x79
g. >,555,555 k. ;,>55,555 `. ;,555,555 n. 5
;8;
1.. Hl OG@GK[M @i. usms tam dmt prmsmdtgthid i l fivmrdomdt frgdts, a i w o u ` a hs
sglmty mxpmdsm hs rmìfdhzmn hd ;5x79
g. >,555,555 k. ;,>55,555 `. ;,555,555 n. 5
Frgdt rmbgtmn t i did-nmprm`hgkbm gssmt

8. I d Cgdugry 7, ;5x7, ]DLBMNFMN HOOG^][M @i. rm`mhvmn bgdn l r i o tam
fivmrdomdt whta tam ìdnhthid tagt g lg`tiry kuhbnhdf saiubn km ìdstru`tmn
i d ht. âm lghr vgbum i l tam bgdn wgs msthogtmn gt ₷;5,555,555. âm
ìdstru`thid i l tam lg`tiry kuhbnhdf wgs ìopbmtmn i d Cgdugry 7, ; 5 x ; l i r g
titgb ` i s t i l ₷15,555,555. âm kuhbnhdf whbb km nmprm`hgtmn ushdf PXN ivmr g
usmlub bhlm i l 75 ymgrs. âm msthogtmn rmshnugb vgbum hs ₷1,555,555. @AHNM @i.
usms tam f r i s s prmsmdtgthid i l fivmrdomdt frgdts. A i w o u ` a hs tam `grryhdf
g o i u d t i l tam nmlmrrmn hdìom l r i o tam fivmrdomdt frgdt i d Nm`mokmr 07,
;5x;9
g. ;5,555,555 k. 7<,0<0,<0< `. 70,585,851 n. 5
@iopmdsg thid lir bissms hdùrrmn (Lhdgd`hgb ghn)

75. I d Cgdugry 7, ;5x7, vgrhius pripmrthms i l GKIOHDG^M NHPBHJM @i. wmrm
nmstriymn num t i lbiin. Ht wgs msthogtmn tagt tam ` i s t i l tam nmstriymn
pripmrthms goiudtmn t i ₷<5,555,555. I d Cuby 7, ;5x7, GKIOHDG^M rm`mhvmn
₷1,555,555 l r i o tam fivmrdomdt gs g lhdgd`hgb ghn. G KIOHDG^M @i. msthogtms
tagt ht wiubn tgjm gkiut = ymgrs kmlirm ht `gd rmìvmr l r i o tam biss.
A i w o u ` a hs tam hdìom l r i o fivmrdomdt frgdt rmìfdhzmn hd ;5x79
g. 1,555,555 k. 7,<55,555 `. (=;,555,555) n. 5
Lirfhvgkbm bigds
77. I d Cgdugry 7, ;5x7, km`gusm i l gd mxmopbgry g`ìopbhsaomdt tagt k r i u f a t
hdtmrdgthidgb rmìfdhthid t i tam ìoo u d h t y , tam fivmrdomdt wghvmn tam
rmpgyomdt i l @IDFMGB ^ I ÂH@JMD @i.‘s bigd pgygkbm whta g `grryhdf
g o i u d t i l ₷155,555 gdn rmoghdhdf tmro i l > ymgrs. A i w o u ` a hd` iom l r i o
fivmrdomdt frgdt hs rmìfdhzmn hd ;5x79
g. 155,555 k. ;55,555 `. >55,555 n. 5
B i g d s gt kmbiw ogrjmt-hdtmrmst rgtm

7 ; . I d Cgdugry 7, ;5x7, K[MMSX BH\M[BX @i. wgs frgdtmn ky tam fivmrdomdt g 0-
ymgr, zmri-hdtmrmst bigd i l ₷>,555,555 pgygkbm i d Nm`mokmr 07, ;5x0.
Urmvghbhdf hdtmrmst rgtm l i r tahs typm i l bigd hs 75%. A i w o u ` a hs tam hdìom
l r i o fivmrdomdt frgdt rmìfdhzmn hd ;5x79
g. 0,55=,;<5 k. >55,555 `. 055,=;< n. 5
[mpgyomdt i l f r g d t rmbgtmn t i h d ` i o m
70. I d Cgdugry 7, ;5x7, PHKHBG^M AHPP @i. rm`mhvmn `gsa i l ₷7<,555,555 l r i o tam
fivmrdomdt t i km usmn t i nmlrgy sglmty gdn itamr agzgrn-rmbgtmn ì s t s ivmr g
lhvm-ymgr pmrhin. Ht wgs msthogtmn tagt suà ìs ts whbb g`ùoubgtm t i
₷0;,555,555 ivmr tam dmxt lhvm ymgrs. Hd ;5x7 gdn ; 5 x ; , g`tugb ì s t s i l sglmty
gdn itamr agzgrn-rmbgtmn ìs ts goiudtmn t i ₷>,555,555 gdn ₷>,155,555,
rmspm`thvmby. I d Cgdugry 7, ;5x0, tam fivmrdomdt nmogdnmn rmpgyomdt i l tam
₷7<,555,555 fhvmd gs frgdt hd ;5x7. A i w o u ` a hs tam biss i d rmpgyomdt i l
fivmrdomdt frgdt rmìfdhzmn hd ;5x09
g. >,>55,555 k. 0,155,555 `. ;,155,555 n. 5
[mpgyomdt i l f r g d t rmbgtmn t i gssmt

7>. I d Cgdugry 7, ;5x7, N[MG[X NHPOGB @i. rm`mhvmn `gsa i l ₷7<,555,555 l r i o
tam fivmrdomdt t i km usmn hd ìdstru`thdf g kuhbnhdf. âm ìdstru`thid wgs
ìopbmtmn i d Nm`mokmr 07, ;5x7 l i r g titgb ` i s t i l ₷>5,555,555. âm kuhbnhdf
hs nmprm`hgtmn ivmr ; 5 ymgrs. I d Cgdugry 7, ;5x>, tam fivmrdomdt nmogdnmn
80
80
rmpgyomdt i l tam ₷7<,555,555 frgdt fhvmd gs frgdt hd ;5x7. A i w o u ` a hs tam
biss i d rmpgyomdt i l fivmrdomdt frgdt rmìfdhzmn hd ;5x>9
g. ;,155,555 k. 7,155,555 `. 7,<55,555 n. 5


Pìpm
7. UGP ; 5 gppbhms t i wahà i l tam libbiwhdf9
g. g`ìudthdf l i r fivmrdomdt frgdts udnmr aypmrhdlbgthidgry mìdiohms
k. tgx kmdmlhts suà gs hdìom tgx aibhngys, hdvmstomdt tgx `rmnhts,
g``mbmrgtmn nmprm`hgthid gbbiwgd`ms gdn rmnu`mn hdìom tgx rgtms
`. fivmrdomdt pgrth`hpgthid hd tam iwdmrsahp i l tam mdthty
n. fivmrdomdt frgdts rmbgtmn t i khibifh`gb gssmts omgsurmn gt lghr vgbum bmss
ìs t s t i smbb.
m. âm kmdmlht i l g fivmrdomdt bigd gt g kmbiw-ogrjmt rgtm i l hdtmrmst.
; . ]dnmr UGP ;5 , ht hs g`thid ky fivmrdomdt nmshfdmn t i privhnm gd m ` i d i o h`

kmdmlht spm`hlh` t i gd mdthty i r rgdfm i l mdththms qugbhlyhdf udnmr `mrtghd
`rhtmrhg. Ht nims d i t hd`bunm kmdmlhts privhnmn idby hdnhrm`tby t a r i u f a g`thid
gllm`thdf fmdmrgb trgnhdf ìdnhthids, suà gs tam privhshid i l hdlrgstru`turm hd
nmvmbipomdt grmgs i r tam hopishthid i l trgnhdf ìdstrghdts i d ìopmthtirs.
g. Fivmrdomdt gsshstgd`m `. Frgdts rmbgtmn t i gssmts
k. Fivmrdomdt frgdts n. Frgdts rmbgtmn t i hdìom
0. ]dnmr UGP ; 5 , tamsm grm gsshstgd`m ky fivmrdomdt hd tam l i r o i l trgdslmrs i l

rmsiur`ms t i gd mdthty hd rmturd l i r pgst i r luturm ìopbhgd`m whta `mrtghd
ìdnhthids rmbgthdf t i tam ipmrgthdf g`thvhthms i l tam mdthty. âmy mx`bunm taism
wahà `gddit rmgsidgkby agvm g vgbum pbg`mn upid tamo gdn trgdsg`thids
whta fivmrdomdt wahà `gddit km nhsthdfuhsamn l r i o tam dirogb trgnhdf
trgdsg`thids i l tam mdthty.
>. V a h ` a i l tam libbiwhdf hs d i t g tmro usmn gs suksthtutm l i r fivmrdomdt

frgdts9
g. sukshnhms `. prmohuos
k. sukvmdthids n. hdìom tgx aibhngy
=. V a h ` a i l tam libbiwhdf o g y d i t l i r o g vgbhn kgshs l i r tam g`ìudthdf l i r

fivmrdomdt frgdts9
g. ` i s t prhd`hpbm `. lubb nhs`bisurm
k. ogtàhdf n. ìopgrgkhbhty
<. V a h ` a i l tam libbiwhdf hs d i t spm`hlh`gbby mx`bunmn l r i o tam purvhmw i l UGP

;59
g. Fivmrdomdt pgrth`hpgthid hd iwdmrsahp i l tam mdthty.
k. Fivmrdomdt frgdt ìvmrmn ky UGP >7.
`. Fivmrdomdt gsshstgd`m privhnmn hd tam l i r o i l tgx kmdmlhts.
n. Lirfhvgkbm bigd l r i o tam fivmrdomdt.
(Gngptmn)
8>8>
6.. V a h ` a i l tam libbiwhdf stgtmomdts hdìrrm`tby rmbgtm t i tam sìpm i l UGP ;5 9
g. UGP ; 5 sagbb km gppbhmn hd g`ìudthdf l i r , gdn hd tam nhs`bisurm i l ,
fivmrdomdt frgdts gdn hd tam nhs`bisurm i l itamr l i r o s i l fivmrdomdt
gsshstgd`m.
k. UGP ; 5 sagbb km gppbhmn hd g`ìudthdf l i r , gdn hd tam nhs`bisurm i l ,
fivmrdomdt frgdts gdn itamr l i r o s i l fivmrdomdt gsshstgd`m.
`. UGP ; 5 nims d i t nmgb whta tam spm`hgb prikbmos grhshdf hd tam g`ìudthdf
l i r fivmrdomdt frgdts hd lhdgd`hgb stgtmomdts rmlbm`thdf tam mllm`ts i l
àgdfhdf prh`ms i r hd suppbmomdtgry hdlirogthid i l g shohbgr dgturm.
n. UGP ; 5 nims d i t nmgb whta fivmrdomdt gsshstgd`m tagt hs privhnmn l i r gd
mdthty hd tam l i r o i l kmdmlhts tagt grm gvghbgkbm hd nmtmrohdhdf tgxgkbm
prilht i r tgx biss, i r grm nmtmrohdmn i r bhohtmn i d tam kgshs i l hdìom tgx
bhgkhbhty. Mxgopbms i l suà kmdmlhts grm hdìom tgx aibhngys, hdvmstomdt tgx
`rmnhts, g``mbmrgtmn nmprm`hgthid gbbiwgd`ms gdn rmnu`mn hdìom tgx
rgtms.
m. UGP ; 5 nims d i t nmgb whta fivmrdomdt pgrth`hpgthid hd tam iwdmrsahp i l
tam mdthty gdn fivmrdomdt frgdts ìvmrmn ky UGP >7 Gfrhùbturm.
[mìfdhthid
1. Vamd sagbb gd mdthty rmìfdhzm fivmrdomdt frgdts9
g. wamd tamrm hs rmgsidgkbm gssurgd`m tagt tam mdthty whbb ì o p b y whta tam
ìdnhthids gttgàhdf t i frgdts
k. wamd tam frgdts grm rm`mhvmn
`. wamd tamrm hs rmgsidgkbm gssurgd`m tagt tam frgdts whbb km rm`mhvmn
n. g gdn `
8. Hd rmbgthid t i tam g`ìudthdf l i r fivmrdomdt frgdts, wahà i l tam libbiwhdf hs

trum9
g. âm rm`mhpt i l g frgdt hs i l htsmbl privhnms ìd`bushvm mvhnmd`m tagt tam
ìdnhthids gttgàhdf t i tam frgdt agvm kmmd i r whbb km lublhbbmn.
k. Fivmrdomdt gsshstgd`m tagt qugbhly gs fivmrdomdt frgdts grm nhs`bismn
kut d i t g`ìudtmn l i r udnmr UGP ; 5 .
`. Fivmrdomdt gsshstgd`m tagt n i d i t qugbhly gs fivmrdomdt frgdts grm
g`ìudtmn l i r gdn nhs`bismn udnmr UGP ;5 .
n. Fivmrdomdt frgdts, hd`bunhdf did-oidmtgry frgdts gt lghr vgbum, sagbb d i t
km rmìfdhzmn udthb tamrm hs rmgsidgkbm gssurgd`m tagt tam mdthty whbb
` i o p b y whta tam ìdnhthids gttgàhdf t i tamo gdn tam frgdts whbb km
rm`mhvmn
75. V a h ` a i l tam libbiwhdf grm ìdshnmrmn àgrg`tmrhsth`s i l g rmìfdhzmn

fivmrdomdt frgdt9
H. Gd m ` i d i o h ` kmdmlht rm`mhvmn l r i o tam fivmrdomdt
HH. Nhrm`t kmdmlhts hs spm`hlh` t i tam rm`hphmdt mdthty
HHH. Vhta omgsurgkbm vgbum
H\. [m`mhvmn i r rm`mhvgkbm hd rmturd l i r pgst i r luturm ìopbhgd`m whta
gttgàmn ìdnhthid
\. âmrm hs rmgsidgkbm gssurgd`m tagt tam rm`hphmdt mdthty whbb ì o p b y t i tam
gttgàmn ìdnhthids gdn tagt tam frgdt whbb km rm`mhvmn.
\H. Nhrm`t rmìfdhthid hd mquhty.
g. H, HH, HHH k. H, HH, HHH,H\ `. H, HH, HHH,H\, \ n. gbb i l tamsm
77. ]dnmr UGP ;5 , tahs rmlmrs t i fivmrdomdt, fivmrdomdt gfmd`hms gdn shohbgr
kinhms wamtamr bi`gb, dgthidgb i r hdtmrdgthidgb.
g. Fivmrdomdt `. Hdtmrdgb [mvmdum Pmrvh`ms
k. [mfubgtiry gfmd`hms n. Pmùrhthms @ioohsshid
8=8=
7;. ]dnmr UGP ;5, tamsm grm fivmrdomdt frgdts waism prhogry ìdnhthid hs tagt
gd mdthty qugbhlyhdf l i r tamo saiubn puràgsm, ìdstru`t i r itamrwhsm g`quhrm
bidf-tmro gssmts. Pukshnhgry ìdnhthids o g y gbsi km gttgàmn rmstrh`thdf tam
typm i r bi`gthid i l tam gssmts i r tam pmrhins nurhdf wahà tamy grm t i km
g`quhrmn i r ambn.
70. ]dnmr UGP ;5, tamsm grm fivmrdomdt frgdts itamr tagd taism rmbgtmn t i gssmts.
7>. V a h ` a i l tam libbiwhdf hs g fivmrdomdt frgdt rmbgtmn t i gssmt9

g. @gsa rm`mhvmn t i nmlrgy ìs ts gbrmgny hdùrrmn ky gd mdthty.
k. Lhdgd`hgb ghn rm`mhvmn l r i o tam fivmrdomdt t i ìopmdsgtm l i r `gsugbty
bissms hdùrrmn
`. @gsa rm`mhvmn t i ghn gd mdthty hd hts ‒`bmgd gdn frmmd‟ p r i f r g o
n. Bgdn rm`mhvmn l r i o fivmrdomdt whta tam ìdnhthid tagt g kuhbnhdf saiubn
km ìdstru`tmn i d ht.
7=. V a h ` a i l tam libbiwhdf hs g fivmrdomdt frgdt rmbgtmn t i hdìom9

g. @gsa rm`mhvmn l r i o tam fivmrdomdt t i km usmn hd g`quhrhdf mquhpomdt.
k. Bgdn rm`mhvmn l r i o fivmrdomdt whta tam ìdnhthid tagt g kuhbnhdf saiubn
km ìdstru`tmn i d ht.
`. Ogrjmthdf gnvh`m rm`mhvmn l r i o g fivmrdomdt gfmd`y.
n. Lhdgd`hgb ghn rm`mhvmn l r i o tam fivmrdomdt t i ìopmdsgtm l i r `gsugbty
bissms hdùrrmn
7<. Oidmtgry frgdts grm omgsurmn gt tam

g. g o i u d t i l `gsa rm`mhvmn
k. tam lghr vgbum i l g o i u d t rm`mhvgkbm
`. `grryhdf g o i u d t i l bigd pgygkbm t i fivmrdomdt l i r wahà rmpgyomdt hs
lirfhvmd
n. nhsìudt i d bigd pgygkbm t i fivmrdomdt gt g kmbiw-ogrjmt rgtm i l
hdtmrmst.
m. gdy i l tamsm
76. Did-oidmtgry frgdts grm omgsurmn gt tam

g. lghr vgbum i l did-oidmtgry gssmt rm`mhvmn
k. gt diohdgb g o i u dt i r zmri, pbus nhrm`t ì s t s hdùrrmn hd prmpgrhdf tam
gssmt l i r hts hdtmdnmn usm
`. g o i u d t i l `gsa rm`mhvmn
n. g i r k
71. G nidgtmn lhxmn gssmt rm`mhvmn gs fivmrdomdt frgdt l i r wahà tam lghr vgbum
ags kmmd nmtmrohdmn saiubn km rmìrnmn gs g nmkht t i lhxmn gssmt gdn g `rmnht
ti
g. rmtghdmn mgrdhdfs `. nmlmrrmn hdìom
k. gnnhthidgb pghn-hd `gphtgb n. itamr hdìom
78. ]dnmr UGP ;5, tamsm grm bigds wahà tam bmdnmr udnm rtgjms t i wghvm
rmpgyomdt i l udnmr `mrtghd prms`rhkmn ìdnhthids.
g. Did-nmrhvgthvm lhdgd`hgb gssmts whta lhxmn i r nmtmrohdgkbm pgyomdts
k. Vghvgkbm bigds
`. Gfrhùbturgb bigds
n. Lirfhvgkbm bigds
8<8<
;5. G lirfhvgkbm bigd l r i o fivmrdomdt hs trmgtmn gs g fivmrdomdt frgdt wamd
g. tamrm hs rmgsidgkbm gssurgd`m tagt tam mdthty whbb ommt tam tmros l i r
lirfhvmdmss i l tam bigd.
k. tam bigd hs lirfhvmd
`. tamrm hs rmgsidgkbm gssurgd`m tagt tam bigd whbb d i t km rmpghn hd tam luturm
n. udnmr d i `hrùostgd`m
;7. âm kmdmlht i l g kmbiw-ogrjmt rgtm i l hdtmrmst bigd l r i o tam fivmrdomdt hs

omgsurmn
g. gs tam lghr vgbum i l tam bigd gt ngtm i l frgdt
k. gs tam g o i u d t dmmnmn t i smttbm tam bhgkhbhty gt ogturhty
`. gs tam nhllmrmd`m kmtwmmd tam hdhthgb `grryhdf g o i u d t i l tam bigd
nmtmrohdmn hd g`ìrngd`m whta U L [ P 8 gdn tam pri`mmns rm`mhvmn.
n. gs tam nhllmrmd`m kmtwmmd tam hdhthgb `grryhdf g o i u d t i l tam bigd
nmtmrohdmn hd g`ìrngd`m whta U L [ P 8 gdn tam prmsmdt vgbum i l tam bigd.
;;. V a h ` a gpprigà hs usmn t i g`ìu d t l i r fivmrdomdt frgdts9

g. @gphtgb gpprigà `. Fmdtbm gpprigà
k. [ i o g d t h ` gpprigà n. Hdìom gpprigà
;0. V a h ` a i l tam libbiwhdf hs ìrrm`t rmfgrnhdf tam rmìfdhthid i l fivmrdomdt

frgdts9
g. Fivmrdomdt frgdts sagbb km rmìfdhzmn hd mquhty i d g systmogth` kgshs
ivmr tam pmrhins hd wahà tam mdthty rmìfdhzms gs mxpmdsms tam rmbgtmn
ìs t s l i r wahà tam frgdts grm hdtmdnmn t i ìopmdsgtm.
k. Fivmrdomdt frgdts sagbb km rmìfdhzmn hd prilht i r biss hoomnhgtmby i d
frgdt ngtm.
`. Fivmrdomdt frgdts sagbb km rmìfdhzmn hd prilht i r biss i d g systmogth`
kgshs ivmr tam pmrhins hd wahà tam mdthty rmìfdhzms gs mxpmdsms tam
rmbgtmn ìs t s l i r wahà tam frgdts grm hdtmdnmn t i ìopmdsgtm.
n. Fivmrdomdt frgdts sagbb km rmìfdhzmn hoomnhgtmby hd mquhty i d frgdt
ngtm.
;>. V a h ` a i l tam libbiwhdf hs tam bmgst nmshrgkbm g`ìudthdf pri`mnurm l i r

fivmrdomdt frgdts9
g. Fivmrdomdt frgdts grm rmìfdhzmn hoomnhgtmby hd prilht i r biss hl tam
rmbgtmn ` is ts l i r wahà tam frgdts grm hdtmdnmn t i ìopmdsgtm agvm
gbrmgny kmmd hdùrrmn.
k. Fivmrdomdt frgdts grm hdhthgbby nmlmrrmn hl tam rmbgtmn ì s t s l i r wahà tam
frgdts grm hdtmdnmn t i ìopmdsgtm grm d i t ymt hdùrrmn.
`. Fivmrdomdt frgdts grm d i t hoomnhgtmby rmìfdhzmn hd prilht i r biss kut
rgtamr goirthzmn t i prilht i r biss gs tam ì s t s l i r wahà tam frgdts grm
hdtmdnmn t i ìopmdsgtm grm kmhdf hdùrrmn.
n. Fivmrdomdt frgdts grm rmìfdhzmn hd prilht i r biss i d g rm`mhpts kgshs.
;=. V a h ` a i l tam libbiwhdf hs d i t gppbhmn wamd g`ìudthdf l i r fivmrdomdt

frgdts9
g. ogtàhdf `. `gsa kgshs g`ìudthdf
k. g``rugb g`ìudthdf n. hdìom rmìfdhthid
;<. âm usm i l `gsa kgshs i l g`ìudthdf t i g`ìu d t l i r fivmrdomdt frgdts hs

pmrohttmn
g. idby hl d i kgshs mxhstmn l i r gbbi`gthdf g frgdt t i pmrhins itamr tagd tam idm
hd wahà ht wgs rm`mhvmn.
86
86
k. idby hl tamrm hs d i rmgsidgkbm gssurgd`m tagt tam mdthty whbb ` io p b y whta
tam ìdnhthids gttgàmn t i tam frgdt.
`. idby hl, gt hdhthgb rmìfdhthid, tamrm hs d i rmgsidgkbm kgshs tagt tam frgdt
whbbkm rm`mhvmn
n. udnmr d i `hrùostgd`m
; 6 . V a h ` a i l tam libbiwhdf hs gd g``mptgkbm g`ìudthdf pri`mnurm l i r fivmrdomdt

frgdts9
H. Hdìom l r i o fivmrdomdt frgdt hs rmìfdhzmn hd tam pmrhin tam ` is ts i r
mxpmdsms rmbgtmn t i tam fivmrdomdt frgdt grm rmìfdhzmn.
HH. Frgdts rmbgtmn t i nmprm`hgkbm gssmts grm usugbby rmìfdhzmn hd prilht i r
biss ivmr tam pmrhins gdn hd tam pripirthids hd wahà nmprm`hgthid
mxpmdsm i d taism gssmts hs rmìfdhzmn.
HHH. Frgdts rmbgtmn t i did-nmprm`hgkbm gssmts grm rmìfdhzmn hd prilht i r biss gs
nmprm`hgthid mxpmdsm hs rmìfdhzmn i d g rmbgtmn nmprm`hgkbm gssmt l i r
wahà tam frgdt wgs rm`mhvmn.
H\. G fivmrdomdt frgdt tagt kmìoms rm`mhvgkbm gs ìopmdsgthid l i r
mxpmdsms i r bissms gbrmgny hdùrrmn i r l i r tam purpism i l fhvhdf
hoomnhgtm lhdgd`hgb suppirt t i tam mdthty whta d i luturm rmbgtmn ìs t s sagbb
km rmìfdhzmn hd prilht i r biss hd tam pmrhin hd wahà ht kmìoms
rm`mhvgkbm.
\. Frgdts hd tam l i r o i l tgx kmdmlhts grm rmìfdhzmn hd prilht i r biss wamd tam
rmbgtmn nmlmrrmn tgx bhgkhbhty rmvmrsms.
g. H, HH k. HH,HHH,H\ `. H, HH, HHH,H\ n. H, HH, HHH,H\, \
; 1 . V a h ` a i l tam libbiwhdf frgdts sagbb km rmìfdhzmn hd prilht i r biss

hoomnhgtmby9
g. âm fivmrdomdt ogjms g frgdt t i g stgrt-up mdthty wrhthdf tmgàhdf
siltwgrm l i r àhbnrmd whta bmgrdhdf nhllhùbthms. âm purpism i l tam frgdt hs
t i ambp whta fmdmrgb lhdgd`hdf i d stgrt up, gdn tamrm grm d i lurtamr
ìdnhthids gttgàhdf t i tam frgdt.
k. âm grmg wamrm gd mdthty ipmrgtms wgs s tru `j ky g supmr -typaiid. \grhius
pripmrthms wmrm nmstriymn. G`ìrnhdfby, tam mdthty rm`mhvmn ₷75O gs
lhdgd`hgb ghn.
`. G ogdulg`turhdf mdthty smts up g pbgdt hd gd grmg i l ahfa udmopbiyomdt. G
frgdt i l ₷> ohbbhid hs rm`mhvgkbm hl ht ìdthdums t i mopbiy gt bmgst 755
pmipbm ivmr g pmrhin i l l i u r ymgrs. Ht hs ahfaby prikgkbm ht whbb n i s i . ₷;
ohbbhid i l tam frgdt hs t i km rm`mhvmn hoomnhgtmby gdn g lurtamr ₷; ohbbhid
hs rm`mhvgkbm hd l i u r ymgrs‘ thom.
n. g gdn k
; 8 . V a h ` a i l tam libbiwhdf frgdts sagbb km rmìfdhzmn hd prilht i r biss pmrhinh`gbby

gs tam rmbgtmn ìs ts grm hdùrrmn9
g. Gd gfrhùbturgb rmsmgrà mdthty hs fhvmd bgdn tagt kmbidfmn t i tam
fivmrdomdt t i smt up g dmw bgkirgtiry gdn t i hdvmsthfgtm dmw lgrohdf
omtains.
k. Lrmm tmàdh`gb gnvh`m hs privhnmn ky tam fivmrdomdt t i ambp gd mxpirt
mdthty t i ogrjmt hts dmw tmàdibify hd D i r t a Gomrh`g.
`. G bi`gb fivmrdomdt ognm pukbh` hoprivmomdts hd tam grmg wamrm gd
mdthty ipmrgtms. âm pukbh` hoprivmomdts hd`rmgsmn kushdmss hd tam grmg
shd`m ht km`gom o i r m g``msshkbm t i ùstiomrs. Gbsi, tam vgbum i l bgdn hd tam
grmg hd`rmgsmn.
n. Gd mdthty ipmrgthdf hd gd m ` i d i o h ` zidm wgs gwgrnmn g tgx aibhngy i l =
ymgrs hd tam ìdnhthid tagt tam mdthty saiubn ìdthdum t i ipmrgtm l i r gt
bmgst 75 ymgrs gdn tagt ht saiubn mopbiy idby rmshnmdts l r i o tam grmg.
81
81
05. Hd rmbgthid t i g kmdmlht hd`bunmn hd tam tmro 'fivmrdomdt gsshstgd`m', grm tam
libbiwhdf stgtmomdts trum i r lgbsm g`ìrnhdf t i UGP;5 Fivmrdomdt frgdts gdn
fivmrdomdt gsshstgd`m9
H. âm privhshid i l hdlrgstru`turm hd nmvmbiphdf grmgs hs g kmdmlht.
HH. âm hopishthid i l trgnhdf ìdstrghdts i d ìopmthtirs hs g kmdmlht.
(G@@G)
07. UGP ; 5 sagbb km gppbhmn hd g`ìudthdf l i r , gdn hd tam nhs`bisurm i l ,

fivmrdomdt frgdts gdn hd tam nhs`bisurm i l itamr l i r o s i l fivmrdomdt
gsshstgd`m. Hd tam `gsm i l g didoidmtgry frgdt, wahà i l tam libbiwhdf
g`ìudthdf trmgtomdts hs prms`rhkmn ky UGP ; 5 9
g. [ m ` i r n tam gssmt gt rmpbg`momdt ` i s t gdn tam frgdt gt g diohdgb vgbum.
k. [ m ` i r n tam frgdt gt g vgbum msthogtmn ky ogdgfmomdt.
`. [ m ` i r n k i t a tam frgdt gdn tam gssmt gt lghr vgbum i l tam didoidmtgry gssmt.
n. [ m ` i r n idby tam gssmt gt lghr vgbum: n i d i t rmìfdhzm tam lghr vgbum i l tam
frgdt.
(Gngptmn)
0 ; . Gd udrmstrh`tmn frgdt rm`mhvmn l r i o tam fivmrdomdt t i suppirt mdtmrprhsm
ludn ipmrgthids saiubn km rmpirtmn gs
g. @idtrhkutmn `gphtgb. `. [mvmdum
k. Hdìom. n. [mvmdums gdn mxpmdnhturms.
(GH@UG)
00. ^ i hdnu`m OID G[@ AX ‒JHDF, W]MMD, I [ MOUM[I[ ‟ @i. t i n i kushdmss hd

Kgfuhi @hty, tam @hty fivmrdomdt nidgtmn g lg`tiry shtm t i tam ` i o p g d y . âm
nidgthid o g y km rmlbm`tmn hd tam k i i j s i l O i d g r ` a y gt
g. ` i s t i l thtbhdf tam shtm `. ùrrmdt ogrjmt vgbum
k. diohdgb vgbum n. mhtamr g, k i r `
(GH@UG)
0>. G[HPÎ@[G@X @iudty iwdmn gd hnbm pgr`mb i l rmgb mstgtm ìdshsthdf i l bgdn
gdn g lg`t iry kuhbnhdf. Grhsti`rg`y fgvm thtbm t i tahs rmgbty t i G[HPÎ@[G^ @i.
gs gd hd`mdthvm l i r Grhsti`rgt t i mstgkbhsa ogdulg`turhdf ipmrgthids hd tam
@iudty. Grhsti`rgt pghn ditahdf l i r tahs rmgbty, wahà agn g lghr ogrjmt vgbum
i l ₷;=5,555 gt tam ngtm i l tam frgdt. Grhsti`rgt saiubn rmìrn tahs
didoidmtgry trgdsg`thid gs g
g. o m o i mdtry idby.
k. `rmnht t i nmlmrrmn hdìom l i r ₷;=5,555.
`. `rmnht t i hdìom l i r ₷;=5,555.
n. `rmnht t i nidgtmn `gphtgb l i r ₷;=5,555.
(GH@UG)
0=. G pbgdt shtm nidgtmn ky g tiwdsahp t i g ogdulg`turmr tagt pbgds t i ipmd g dmw
lg`tiry saiubn km rmìrnmn i d tam ogdulg`turmr's k i i j s gt
g. tam diohdgb ` i s t i l tgjhdf thtbm t i ht.
k. hts ogrjmt vgbum.
`. ‒k‟ kut gbtmrdgthvmby, tam mdthty o g y usm ‒g‟
n. d i t rmìrnmn
(GH@UG)
0<. Gd mdthty nidgtmn bgdn t i g oudh`hpgbhty l i r g pgrj. âm g`quhshthid ` i s t i l tam

bgdn wgs ₷6=,555, gdn tam rmvgbumn `grryhdf g o i u d t gt tam tho m i l tam
nidgthid wgs ₷;55,555 gs nmtmrohdmn ky g prilmsshidgb gpprghsmr. Hl tam
mdtmrprhsm ags gniptmn tam gbbiwmn gbtmrdgthvm trmgtomdt l i r omgsurmomdt i l
888
pripmrty, pbgdt, gdn mquhpomdt suksmqumdt t i hdhthgb rmìfdhthid, tam ciurdgb
mdtry t i rmìrn tam nhspishthid i l tam bgdn hs
g. Bgdn 6=,555
Nmlmrrmn hdìom 6=,555
k. Bgdn 7;=,555
[mvgbugthid surpbus 7;=,555
Hdìom 7;=,555
Mxpmdsm 6=,555
Bgdn 6=,555
`. Mxpmdsm ;55,555
Bgdn ;55,555
[mtghdmn mgrdhdfs 7;=,555
n. Nidgthid mxpmdsm ;55,555
Bgdn 6=,555
Hdìom 7;=,555
06. I d Cgdugry 7, ;5x 7, NMOI@[G@X ‒[]BM KX ÂM UMIUBM‟ @iopgdy

ìoom d `m n trgnhdf t i privhnm jmy sjhbbs mnu`gthid lg`hbhthms hd g rmfhid
hnmdthlhmn l i r tmàdibify nmvmbipomdt. Gbsi i d Cgdugry 7, ;5x7, tam ` i o p g d y
rm`mhvmn t w i frgdts l r i o hts fivmrdomdt l i r smtthdf up hts ipmrgthids hd tahs
bi`gthid3
Frgdt (g) ‐ wgs pghn t i fhvm lhdgd`hgb gsshstgd`m l i r stgrt-up ` i s t s gbrmgny

hdùrrmn.
Frgdt ( k ) ‐ wgs pghn t i sukshnhzm tam ì s t s i l puràgshdf ìoputmr siltwgrm ivmr
tam lhvm-ymgr pmrhin.
âm ` i o p g d y hs gboist `mrtghd t i jmmp tam lg`hbhthms ipmrgthidgb l i r tam dmxt lhvm
ymgrs. âm ìo p gdy 's g`ìudthdf ymgr mdn hs Nm`mokmr 07. Grm tam libbiwhdf
stgtmomdts ìd`mrdhdf rmìfdhthid i l tam hdìom l r i o tam t w i fivmrdomdt
frgdts trum i r lgbsm, g`ìrnhdf t i UGP ; 5 Fivmrdomdt frgdts gdn fivmrdomdt
gsshstgd`m9
(7) Hdìom l r i o Frgdt (g) saiubn km rmìfdhzmn hd lubb i d rm`mhpt hd ;5x7.
( ; ) Hdìom l r i o Frgdt ( k ) saiubn km rmìfdhzmn hd lubb gt tam mdn i l = ymgrs.
(G@@G)
Urmsmdtgthid
01. [MU]KBH@ ‒UMIUBM MBM@^‟ @iopgdy puràgsmn g o g c i r dmw phm`m i l
ogàhdmry l i r ₷75 ohbbhid i d Cgdugry 7, ;5x7. Ht whbb nmprm`hgtm tahs
ogàhdmry i d g strghfat bhdm kgshs ivmr hts usmlub bhlm i l 75 ymgrs, gssuohdf g
zmri rmshnugb vgbum. Gbsi i d Cgdugry 7, ;5x7 tam ` i o p g d y rm`mhvmn g
fivmrdomdt frgdt i l ₷7 ohbbhid t i ambp lhdgd`m tahs ogàhdmry.
G`ìrnhdf t i UGP;5 Fivmrdomdt frgdts gdn fivmrdomdt gsshstgd`m , wahà, hl

mhtamr, i l tam libbiwhdf omtains wiubn km gd g``mptgkbm trmgtomdt i l tahs
ogàhdmry gdn tam rmbgtmn fivmrdomdt frgdt hd tam ` iop gdy 's stgtmomdt i l
lhdgd`hgb pishthid gt Nm`mokmr 07, ;5x79
Omtain 7 Omtain ;
Did-ùrrmdt gssmt Did-ùrrmdt gssmt
@ist 8,555,555 @ist 75,555,555
Nmprm`hgthid 855,555 Nmprm`hgthid 7,555,555
@grryhdf goiudt 1, 755, 555 @grryhdf goiudt 8, 555, 555
755
Nmlmrrmn hdìom 855,555
g. Omtain 7 idby `. Dmhtamr omtain

k. Omtain ; idby n. Omtain 7 i r Omtain ;
(G@@G)
08. Hd tam `gsm i l frgdts rmbgtmn t i gd gssmt, wahà i l tamsm g`ìudthdf trmgtomdts
(kgbgd`m sammt prmsmdtgthid) hs prms`rhkmn ky UGP ;5 9
g. [ m ` i r n tam frgdt gt g diohdgb vgbum hd tam lhrst ymgr gdn wrhtm ht i l l hd tam
suksmqumdt ymgr.
k. Mhtamr smt up tam frgdt gs nmlmrrmn hdìom i r nmnu`t ht hd grrhvhdf gt tam
`grryhdf g o i u d t i l tam gssmt.
`. [ m ` i r n tam frgdt gt lghr vgbum hd tam lhrst ymgr gdn tgjm ht t i hdìom hd tam
suksmqumdt ymgr.
n. ^gjm ht t i tam hdìom stgtmomdt gdn nhs`bism ht gs gd mxtrgirnhdgry fghd.
(Gngptmn)
>5. Hd tam `gsm i l frgdts rmbgtmn t i hdìom, wahà i l tamsm g`ìudthdf trmgtomdts
hs prms`rhkmn ky UGP ;5 9
g. @rmnht tam frgdt t i ‒fmdmrgb rmsmrvm‟ udnmr sagrmaibnmrs‘ mquhty.
k. Urmsmdt tam frgdt hd tam hdìom stgtmomdt gs ‒itamr hdìom‟‘ i r gs g
smpgrgtm bhdm htmo, i r nmnu`t ht l r i o tam rmbgtmn mxpmdsm.
`. @rmnht tam frgdt t i ‒rmtghdmn mgrdhdfs‟ i d tam kgbgd`m sammt.
n. @rmnht tam frgdt t i sgbms i r itamr rmvmdum l r i o ipmrgthids hd tam hdìom
stgtmomdt.
(Gngptmn)
[mpgyomdt il fivmrdomdt frgdts

>7. V a h ` a i l tam libbiwhdf stgtmomdts grm ìrrm`t g`ìrnhdf t i UGP;5
Fivmrdomdt frgdts gdn fivmrdomdt gsshstgd`m9
H. Gdy gncustomdt dmmnmn wamd g fivmrdomdt frgdt kmìoms rmpgygkbm hs
g`ìudtmn l i r gs g àgdfm hd g`ìudthdf msthogtm
HH. Hd rmspm`t i l bigds l r i o tam fivmrdomdt gt gd hdtmrmst rgtm i l 5%, gd
hdtmrmst àgrfm saiubn km ognm pmrhinh`gbby hd prilht i r biss
HHH. Vamrm ìdnhthids gppby t i g fivmrdomdt frgdt, ht saiubn idby km
rmìfdhzmn wamd tamrm hs rmgsidgkbm gssurgd`m tagt tam ìdnhthids whbb km
omt
H\. G fivmrdomdt frgdt saiubn d i t km rmìfdhzmn udthb ht hs rm`mhvmn hd `gsa
g. H, HHH k. H, HH, HHH `. H, HHH,H\ n. H, HH, HHH,H\
(G@@G)
> ; . V a h ` a i l tam libbiwhdf stgtmomdts hs trum9

g. G nidgtmn ogàhdmry mquhpomdt l i r wahà tam lghr vgbum ags kmmd
nmtmrohdmn gdn l i r wahà hdstgbbgthid ì s t s wmrm hdùrrmn saiubn km
omgsurmn gt hts `grryhdf g o i u d t i d tam k i i j s i l tam nidmm pbus
hdstgbbgthid ` i s t hdùrrmn.
k. Nidgthids i l pripmrty, pbgdt gdn mquhpomdt rm`mhvmn l r i o sagrmaibnmrs
saiubn km rmìrnmn gt tam lghr vgbum i l tam nidgtmn gssmt.
`. G nidgtmn lhxmn gssmt rm`mhvmn gs fivmrdomdt frgdt gdn l i r wahà tam lghr
vgbum ags kmmd nmtmrohdmn saiubn km rmìrnmn gs g nmkht t i lhxmn gssmt
gdn `rmnht t i itamr hdìom.
n. G fivmrdomdt frgdt tagt kmìoms rmpgygkbm hs g`ìudtmn l i r
rmtrispm`thvmby.
Nhs`bisurm
>0. V a h ` a i l tamsm nhs`bisurms hs d i t rmquhrmn ky UGP ;5 9
757
g. âm g`ìudthdf pibh`y gniptmn l i r fivmrdomdt frgdts, hd`bunhdf omtains
i l prmsmdtgthid gniptmn hd tam lhdgd`hgb stgtmomdts.
k. ]dlublhbbmn ìdnhthids gdn itamr ìdthdfmd`hms gttgàhdf t i fivmrdomdt
gsshstgd`m.
`. âm dgoms i l tam fivmrdomdt gfmd`hms tagt fgvm tam frgdts g bidf whta tam
ngtms i l sgd`thid i l tam frgdts ky tamsm fivmrdomdt gfmd`hms gdn tam
ngtms wamd `gsa wgs rm`mhvmn hd `gsm i l oidmtgry frgdts.
n. âm dgturm gdn mxtmdt i l fivmrdomdt frgdts rmìfdhzmn hd tam lhdgd`hgb
stgtmomdts gdn gd hdnh`gthid i l itamr l i r o s i l fivmrdomdt gsshstgd`m
l r i o wahà tam mdthty ags nhrm`tby kmdmlhtmn.
(Gngptmn)
@agptmr 7 6 - Puffmstmn gdswmrs t i tamiry i l g ` ` i u d t s qumsthids

7. M 77. G ;7. @ 07. @ >7. K
;. G 7;. @ ;;. N 0;. K >;. K
0. K 70. N ;0. @ 00. N >0. @
>. N 7>. N ;>. N 0>. K
=. G 7=. N ;=. @ 0=. @
<. N 7<. M ;<. G 0<. @
6. K 76. N ;6. @ 06. @
1. N 71. @ ;1. N 01. N
8. N 78. N ;8. G 08. K
75. @ ;5 . G 05. G >5. K
75;
@agptmr 7 1
K i r r i w h d f @ists
@agptmr 713 Oubthpbm àih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

Ppm`hlh` kirriwhdf
7.. I d Cgdugry 7, ;5x7, AIOHBX P M [ O I D @i. kirriwmn ₷; 5 ohbbhid t i lhdgd`m tam
ìdstru`thid i l g dmw kuhbnhdf. Hdtmrmst hs pgygkbm i d tam bigd gt 1%. Ptgfm
pgyomdts wmrm num t a r i u f a i u t tam ìdstru`thid pmrhin gdn tamrmlirm mx`mss
ludns wmrm hdvmstmn nurhdf tagt pmrhin. Ky tam mdn i l tam pricm`t i d
Nm`mokmr 07, ;5x7, hdvmstomdt hdìom i l ₷<55,555 agn kmmd mgrdmn. A i w
o u ` a hs tam `gphtgbhzgkbm k i r r i w h d f ìs t 9
g. 7,<55,555 k. 7,555,555 `. <55,555 n. 5
Fmdmrgb kirriwhdf
; . I d Cgdugry 7, ;5x7, MDM[\G^M ^ I VMGJMD @iopgdy agn ta m libbiwhdf
kirri wh dfs ognm l i r fmdmrgb purpisms gdn g pgrt i l tam pri`mmns wgs usmn t i
lhdgd`m tam ìdstru`thid i l g qugbhlyhdf gssmt.
Urhd`hpgb
7 ; % sairt-tmro ditm ₷ >5,555,555
7 > % k g d j bigd (0-ymgr) 6;,555,555
7 < % ditm pgygkbm (=-ymgr) 11,555,555
âm ìdstru`thid i l tam qugbhlyhdf gssmt wgs stgrtmn i d hoomnhgtmby gdn

mxpmdnhturms hdùrrmn i d tam qugbhlyhdf gssmt wmrm gs libbiws3
Cgd. 7 ₷78,;55,555
Ogr. 07 1,155,555
Cuby 05 7>,555,555
I`tikmr 7 ;7,<55,555
Nm`mokmr 07 7,;55,555
A i w o u ` a hs tam `gphtgbhzgkbm k i r ri w h d f ìs t9

g. ;1,8<5,555 k. 6,==<,>;0 `. = , 0 < ; , > ;1 n. 5
Fmdmrgb kirriwhdf (mxpmdnhturms hdùrrmn mvmdby)

0. I d Cgdugry 7, ;5x7, OGFHP^M[HGB G]ÂI[H^G^H\M @iopgd y agn tam
libbiwhdf kirriwhd fs ognm l i r fmdmrgb purpisms gdn g pgrt i l tam pri`mmns
wgs usmn t i lhdgd`m tam ìdstru`thid i l g qugbhlyhdf gssmt.
Urhd`hpgb
7 ; % sairt-tmro ditm ₷ >5,555,555
7 > % k g d j bigd (0-ymgr) 6;,555,555
7 < % ditm pgygkbm (=-ymgr) 11,555,555
âm ìdstru`thid stgrtmn i d Cgdugry 7 gdn wgs ìopbm tmn i d Nm`mokmr ;5x7.
âm titgb ` i s t i l ìdstru`thid wgs ₷6;,555,555 wahà wgs hdùrrmn mvmdby nurhdf
tam ymgr. A i w o u ` a hs tam `gphtgbhzgkbm ki r r i w h d f ìs t 9
g. ;1,8<5,555 k. =,;7;,155 `. = , 0 < ; , > ;1 n. 5
Ppm`hlh` gdn Fmdmrgb kirriwhdf

>. I d Cgdugry 7, ;5x7, IODHU[MPMD^ U[MPMD^ M\M[XVAM[M M\M [X^HOM @i.
ìdtrg`tmn l i r tam ìdstru`thid i l g kuhbnhdf l i r ₷15,555,555 i d g bgdn tagt ht
agn prmvhiusby puràgsmn. âm kuhbnhdf wgs ìopbmtmn i d Nm`mokmr ;5x7.
âm libbiwhdf pgyomdts wmrm ognm t i tam ìdtrg`tir3
750
Ugyomdt ngtm Goiudt
Cgdugry 7, ;5x7 ₷ 1,555,555
O g r ` a 07, ;5x7 ;>,555,555
Pmptmokmr 05, ;5x7 >5,555,555
Nm`mokmr 07, ;5x7 1,555,555
âm libbiwhdf rmprmsmdts tam kirri whd fs i l IODHU[MPMD^ @i. gs i l Nm`mokmr

07, ;5x7.
75%, ₷;1,555,555, >-ymgr ditm ngtmn Cgdugry 7, ;5x7 whta shopbm hdtmrmst
pgygkbm gddugbby, spm`hlh`gbby kirriwmn t i lhdgd`m tam ìdstru`thid
pricm`t. Hdtmrmst hdìom mgrdmn i d tam tmopirgry hdvmstomdt i l tam
pri`mmns hs ₷>15,555.
7 ; . = % , ₷>5,555,555, 75-ymgr ditm ngtmn Cgdugry 7, ;5x7 whta hdtmrmst
pgygkbm gddugbby
75%, ₷<5,555,555, 75-ymgr ditm ngtmn Nm`mokmr 07, 78x8 whta hdtmrmst
pgygkbm gddugbby

g. 70,0;5,555 k. 0,;55,555 `. ;,1<6,0>0 n. 5
Ppm`hlh` k i r r i w h d f usmn l i r fmdmrgb pu rpi sms

=. ] K H W ] H ^ I ] P VHNMPU[MGN @i. stgrtmn ìdstru`thid i l g dmw illh`m kuhbnhdf
i d Cgdugry 7, ;5x7. Ludns kirriwmn spm`hlh`gbby l i r tam ìdstru`thid tam
kuhbnhdf hs ₷1,555,555 g``ruhdf hdtmrmst gt 75% gddugbby. Aiwmvmr, g pgrt i l
tam ki r r i w h d f hs usmn l i r itamr kushdmss rmquhrmomdts nurhdf tam ymgr.
Hdvmstomdt hdìom mgrdmn i d tmopirgry hdvmstomdts i l pri`mmns l r i o tam
k i r r i w h d f goiudtmn t i ₷>1,555 wahà wgs rm`mhvmn hd `gsa i d Pmptmokmr 7,
;5x7. Mxpmdnhturms i d tam kuhbnhdf goiudtmn ₷6,;55,555 wahà wgs hdùrrmn
mvmdby nurhdf tam ymgr. A i w o u ` a hs tam `gphtgbhzgkbm k i r ri w h d f ìs t9
g. 0=1,>55 k. 0;>,155 `. ;18,<55 n. 5
Bhoht i d gvmrgfm mxpmdnhturms

<. [M^[MD@A @i. stgrtmn ìdstru`thid i l g qugbhlyhdf gssmt l i r @]^ N I V D , Hd`.
i d Cgdugry 7, ;5x7. âm libbiwhdf wmrm mxpmdnhturms hdùrrmn i d tam
ìdstru`thid.
Ngtm Mxpmdnhturms
Cgdugry 7, ;5x7 >,555,555
Ogy 7, ;5x7 7,155,555
Nm`mokmr 7, ;5x7 ;,115,555
Hd`bunmn hd tam Cgdugry 7, ;5x7 mxpmdnhturms hs ` i s t i l ogtmrhgbs puràgsmn

i d g`ìu d t l i r ₷>55,555. âm g`ì u d t wgs smttbmn i d Cuby 7, ;5x7.
Hd`bunmn hd tam Ogy 7, ;5x7 mxpmdnhturms hs ₷>5,555 ` i s t i l ogtmrhgbs
iktghdmn hd mxàgdfm l i r ibn mquhpomdt.
Urifrmss khbbhdfs nurhdf tam ymgr grm gs libbiws3

Ngtm i l khbbhdf G o i u d t khbbmn Ngtm khbbhdfs wmrm ìbbm`tmn
Gprhb 7, ;5x7 155,555 Cudm 7, ;5x7
Pmptmokmr 7, ;5x7 ;,>55,555 Divmokmr 7, ;5x7
Ugyomdts i d khbbhdfs grm sukcm`t t i 75% whtaaibnhdf ky @]^ N I V D , Hd`.

[M^[MD@A @i. nmtmrohdmn tam `gphtgbhzgthid rgtm t i km 75%.

g. <><,555 k. =><,555 `. >><,555 n. 5
75>
Mxtmdnmn pmrhin i l ` i d s t r u ` t h id
@ID\GBMP@M @i. stgrtmn ìdstru`thid i l g qugbhlyhdf gssmt l i r [M@I\M[, Hd`. i d
Cgdugry 7, ;5x7. âm libbiwhdf wmrm mxpmdnhturms hdùrrmn i d ìdstru`thid.
Ngtm Mxpmdnhturms
Xmgr ; 5 x 7
Cgdugry 7, ;5x7 >,555,555
Ogy 7, ;5x7 7,155,555
Nm`mokmr 7, ;5x7 ;,115,555
Xmgr ; 5 x ;
Cgdugry 7, ; 5 x ; 0,<55,555
Gufust 05, ; 5 x ; 7,;55,555
Xmgr ; 5 x 0
Cuby 7, ;5x0 ;,>55,555
@I\GBMP@M @i. nmtmrohdmn tam `gphtgbhzgthid rgtm t i km 75%. âm ìdstru`thid i l

tam qugbhlyhdf gssmt wgs sukstgdthgbby ìopbmtmn i d Pmptmokmr 05, ;5x0.
6. A i w o u ` a hs tam `gphtgbhzgkbm ki r r i w h d f ` i s t hd ;5x79

g. >05,555 k. >>=,5555 `. =>>,555 n. <>=,555
1. A i w o u ` a hs tam `gphtgbhzgkbm k i r ri w h d f ` i s t hd ; 5 x ; 9
g. 7,;00,>55 k. 7,0;;,>55 `. 70>;,>55 n. 7,>>5,>55
8. A i w o u ` a hs tam `gphtgbhzgkbm k i r ri w h d f ` i s t hd ;5x09

g. 7,;75,815 k. 7,;00,>55 `. 7,>0=,815 n. 7,=15,815
75. A i w o u ` a hs tam titgb ` i s t i l tam ìdstru`tmn qugbhlyhdf gssmt i d Pmptmokmr

05, ;5x09
g. 71,8=6,105 k. 78,66<,105 `. 70,6<=,015 n. 71,8=6,015


Pìpm
7. V a h ` a i l tam libbiwhdf hs tam ìrm prhd`hpbm udnmr UGP ; 0 9
g. K i r r i w h d f ` is ts hdùrrmn hd tam g`quhshthid, ìdstru`thid i r prinu`thid i l
g qugbhlyhdf gssmt hs mxpmdsmn. Gbtmrdgthvmby, suà k i r r i w h d f ì s t s o g y km
`gphtgbhzmn.
k. Ki r r i w h d f ` is t s tagt grm nhrm`tby gttrhkutgkbm t i tam g`quhshthid,
ìdstru`thid i r prinu`thid i l g qugbhlyhdf gssmt l i r o pgrt i l tam ` i s t i l
tagt gssmt. Itamr kir r i w h d f ìs t s grm rmìfdhzmn gs gd mxpmdsm.
`. K i r r i w h d f ì s t s tagt grm nhrm`tby gttrhkutgkbm t i tam g`quhshthid,
ìdstru`thid i r prinu`thid i l g qugbhlyhdf gssmt l i r o pgrt i l tam ` i s t i l
tagt gssmt. Gbtmrdgthvmby, suà k i r r i w h d f ì s t s grm rmìfdhzmn gs gd
mxpmdsm.
n. K i r r i w h d f ì s t s tagt grm nhrm`tby gttrhkutgkbm t i tam g`quhshthid,
ìdstru`thid i r prinu`thid i l gdy bidf-bhvmn gssmt l i r o pgrt i l tam ` i s t i l
75=
tagt gssmt. Gbtmrdgthvmby, suà k i r r i w h d f ì s t s grm rmìfdhzmn gs gd
mxpmdsm.
; . UGP ; 0 o g y km gppbhmn t i wahà i l tam libbiwhdf9

g. g`tugb i r hoputmn ` i s t i l mquhty gdn hdtmrmst mxpmdsm i d `gbbgkbm
prmlmrmd`m sagrms.
k. hdtmrmst mxpmdsm hdùrrmn i d kirriw h dfs tgjmd t i lhdgd`m tam g`quhshthid
i l qugbhlyhdf gssmts omgsurmn gt lghr vgbum
`. k i r r i w h d f ì s t s hdùrrmn rmbgtmn t i tam prinu`thid i l hdvmdtirhms tagt grm
ogdulg`turmn hd bgrfm qugdththms i d g rmpmththvm kgshs.
n. hdtmrmst mxpmdsm hdùrrmn i d lhdgd`hgb bhgkhbhthms omgsurmn gt goirthzmn
` i s t udnmr tam mllm`thvm hdtmrmst omtain.
0. âmsm rmlmr t i hdtmrmst gdn itamr ` is ts hdùrrmn ky gd mdthty hd ìddm`thid

whta tam k i r ri w h d f i l ludns.
g. kirriwmn ìs t s `. k i rr i w h d f ` i s t s
k. hdtmrmst hdìom n. ` i s t i l qugbhlyhdf gssmt
>. K i r r i w h d f ì s ts sukcm`t t i g`ìudthdf udnmr UGP ; 0 hd`bunm gbb i l tam

libbiwhdf mx`mpt
g. hdtmrmst mxpmdsm `gbùbgtmn ushdf tam mllm`thvm hdtmrmst omtain
k. hdtmrmst mxpmdsm hdùrrmn i d lhdgd`m bmgsms
`. mxàgdfm nhllmrmd`ms grhshdf l r i o lirmhfd ùrrmd`y kirri whd fs t i tam
mxtmdt tagt tamy grm rmfgrnmn gs gd gncustomdt t i hdtmrmst ìsts.
n. hdtmrmst mxpmdsm hdùrrmn i d rmnmmogkbm prmlmrmd`m sagrms
m. gbb i l tamsm o g y km sukcm`t t i g`ìudthdf udnmr UGP ; 0
=. Ht hs gd gssmt tagt dm`mssgrhby tgjms g sukstgdthgb pmrhin i l thom t i fmt rmgny

l i r hts hdtmdnmn usm i r sgbm.
g. qugbhlhmn gssmt `. Dhdm-dhdm gssmt
k. qugbhlyhdf gssmt n. nmlmrrmn gssmt
<. V a h ` a i l tam libbiwhdf gssmts o g y d i t qugbhly gs g qugbhlyhdf gssmt9

g. Hdvmdtirhms
k. Uripmrty, pbgdt gdn mquhpomdt
`. Hdvmstomdt pripmrty omgsurmn udnmr tam lghr oinmb
n. Hdtgdfhkbm gssmts
6. V a h ` a i l tam libbiwhdf o g y qugbhly gs g qugbhlyhdf gssmt9

g. Lhdgd`hgb gssmts
k. Hdvmdtirhms tagt grm prinu`mn ivmr g s a i r t pmrhin i l thom.
`. Gssmts tagt grm rmgny l i r tamhr hdtmdnmn usm i r sgbm wamd g`quhrmn
n. Gssmts tagt grm riuthdmby ogdulg`turmn i r prinu`mn hd bgrfm qugdththms i d
g rmpmththvm kgshs.
m. Khibifh`gb gssmt omgsurmn gt ` i s t
1. V a h ` a i l tam libbiwhdf o g y qugbhly gs g qugbhlyhdf gssmt9

g. 755-stirmy kuhbnhdf puràgsmn l r i o g ` i d t r g ` t i r
k. ^htgdh` sahp tagt t i i j 755 ymgrs t i ìdstru`t, puràgsmn l r i o g rmtghb stirm
`. Oivhm tagt tgjms 75 ymgrs t i s a i i t
n. Kuhbnhdf tagt tgjms 0 ymgrs t i ìdstru`t, t i km `bgsshlhmn gs hdvmstomdt
pripmrty udnmr lghr vgbum oinmb
m. Lhsa kgbbs
8. V a h ` a i l tam libbiwhdf o g y d i t km ìdshnmrmn g ‒qugbhlyhdf gssmt‟ udnmr UGP

;09
75<
g. G piwmr fmdmrgthid pbgdt tagt dirogbby tgjms tw i ymgrs t i ìdstru`t.
k. Gd mxpmdshvm prhvgtm cmt tagt `gd km puràgsmn l r i o g bi`gb vmdnir.
`. G tibb krhnfm tagt usugbby tgjms o i r m tagd g ymgr t i kuhbn.
n. G sahp tagt dirogbby tgjms idm t i t w i ymgrs t i ìopbmtm.
(Gngptmn)
75. V a g t typm i l kir r i w h d f ìs t s hs mbhfhkbm l i r `gphtgbhzgthid udnmr UGP ; 0 9

g. gvihngkbm k i r r i w h d f ìs t s
k. did-gvihngkbm kirriwhdf ìs t s
`. did-pgygkbm kirriwhdf ìs ts
n. mhtamr g i r k
77. V a h ` a i l tam libbiwhdf prhd`hpbms suppirts tam `gphtgbhzgthid i l hdtmrmst9

g. @idsmrvgthso `. Lubb-nhs`bisurm
k. Ogtàhdf n. [mbmvgd`m
(@FG)
7 ; . Ki r r i w h d f ` is ts `gd km `gphtgbhzmn gs pgrt i l tam gssmt udnmr UGP ; 0 wamd

g. âmy grm g qugbhlyhdf gssmt gdn tam mdthty ags iptmn l i r tam kmd ào grj
trmgtomdt udnmr UGP ;0 .
k. âmy grm g qugbhlyhdf gssmt: tam mdthty ags iptmn l i r tam gbbiwmn
gbtmrdgthvm trmgtomdt udnmr UGP ;0 , kut ht hs d i t prikgkbm tagt tamy whbb
rmsubt hd luturm m ` i d i o h ` kmdmlhts t i tam mdthty.
`. âmy grm g qugbhlyhdf gssmt: tam mdthty ags iptmn l i r tam gbbiwmn
gbtmrdgthvm trmgtomdt udnmr UGP ;0 , gdn ht hs prikgkbm tagt tamy whbb rmsubt
hd luturm m ` i d i o h ` kmdmlhts t i tam mdthty, kut tam ì s t s `gddit km omgsurmn
rmbhgkby.
n. âmy grm g qugbhlyhdf gssmt: tam mdthty ags iptmn l i r tam gbbiwmn
gbtmrdgthvm trmgtomdt udnmr UGP ;0 , gdn ht hs prikgkbm tagt tamy whbb rmsubt
hd luturm m ` i d i o h ` kmdmlhts t i tam mdthty, kut tam ìs t s `gddit km omgsurmn
rmbhgkby.
m. âm k i r r i w h d f ` is ts grm nhrm`tby gttrhkutgkbm t i tam g`quhshthid,
ìdstru`thid i r prinu`thid i l g qugbhlyhdf gssmt. Itamr k i r r i w h d f ì s t s
grm rmìfdhzmn gs mxpmdsm hd tam pmrhin hd wahà tam mdthty hdùrs tamo.
(Gngptmn)
[mìfdhthid
70. ]dnmr UGP ;0 , tam `gphtgbhzgthid i l k i r r i w h d f ì s t s gs pgrt i l tam ` i s t i l g
qugbhlyhdf gssmt ìoom d `ms i d tam ngtm wamd wahà i l tam libbiwhdf
ìdnhthids hs omt9
g. âm mdthty hdùrs mxpmdnhturms l i r tam gssmt
k. âm mdthty hdùrs k i r r i w h d f ì s t s
`. Ht udnmrtgjms g`thvhthms tagt grm dm`mssgry t i prmpgrm tam gssmt l i r hts
hdtmdnmn usm i r sgbm
n. gbb i l tamsm
7>. V a h ` a i l tam libbiwhdf stgtmomdts rmfgrnhdf tam privhshids i l UGP ; 0 hs d i t

trum9
g. K i r r i w h d f ì s ts mbhfhkbm l i r `gphtgbhzgthid grm taism tagt wiubn agvm kmmd
gvihnmn hl tam mxpmdnhturm i d tam qugbhlyhdf gssmt agn d i t kmmd ognm.
k. Mxpmdnhturms i d g qugbhlyhdf gssmt hd`bunm idby taism mxpmdnhturms tagt
agvm rmsubtmn hd pgyomdts i l `gsa, trgdslmrs i l itamr gssmts, i r tam
gssuopthid i l hdtmrmst-kmgrhdf bhgkhbhthms.
`. Mxpmdnhturms grm rmnu`mn ky gdy prifrmss pgyomdts rm`mhvmn gdn frgdts
rm`mhvmn hd ìddm`thid whta tam gssmt.
756
n. âm gvmrgfm `grryhdf g o i u d t i l tam gssmt nurhdf g pmrhin, mx`bunhdf
k i r r i w h d f ` is ts prmvhiusby `gphtgbhzmn, hs tam mxpmdnhturms t i wahà tam
`gphtgbhzgthid rgtm hs gppbhmn hd tagt pmrhin.
7=. V a h ` a i l tam libbiwhdf ` is ts o g y d i t km mbhfhkbm l i r `gphtgbhzgthid gs

k i r r i w h d f ìs ts udnmr UGP ;0 9
g. Hdtmrmst i d kidns hssumn t i lhdgd`m tam ìdstru`thid i l g qugbhlyhdf gssmt.
k. Goirthzgthid i l nhsìudts i r prmohuos rmbgthdf t i kirriw h d fs tagt
qugbhlhms l i r `gphtgbhzgthid.
`. Hoputmn ` i s t i l mquhty.
n. n Mxàgdfm nhllmrmd`ms grhshdf l r i o lirmhfd ùrrmd`y kirri wh dfs t i tam
mxtmdt tamy grm rmfgrnmn gs gd gncustomdt t i hdtmrmst ì s t s pmrtghdhdf t i g
qugbhlyhdf gssmt.
(Gngptmn)
7<. Hd wahà i l tam libbiwhdf hdstgd`ms hs gd mdthty d i t pmrohttmn udnmr UGP ; 0 t i

`gphtgbhzm k i r ri w h d f ìsts9
g. Urhir t i tam stgrt i l paysh`gb ìdstru`thid kut wamrm tmàdh`gb gdn
gnohdhstrgthvm w i r j grm kmhdf pmrliromn.
k. Nurhdf tam pmrhin i l g`tugb paysh`gb ìdstru`thid.
`. Nurhdf tam pmrhin wamd gd gssmt hs kmhdf ambn kut d i prinu`thid i r
nmvmbipomdt hs kmhdf ognm.
n. g gdn `
76. @gphtgbhzgthid i l k i r r i w h d f ìs t s

g. Pagbb km suspmdnmn nurhdf tmopirgry pmrhins i l nmbgy.
k. Ogy km suspmdnmn idby nurhdf mxtmdnmn pmrhins i l nmbgys hd wahà g`thvm
nmvmbipomdt hs nmbgymn.
`. Paiubn dmvmr km suspmdnmn id`m `gphtgbhzgthid ìoomd`ms.
n. Pagbb km suspmdnmn idby nurhdf mxtmdnmn pmrhins i l nmbgys hd wahà g`thvm
nmvmbipomdt hs nmbgymn.
(Gngptmn)
71. V a h ` a i l tam libbiwhdf hs trum g`ìrnhdf t i UGP ;0 9

H. âmrm hs d i bhoht i d tam `gphtgbhzgthid i l k i r r i w h d f ì s ts l i r gs bidf gs tam
g o i u d t `gphtgbhzmn nims d i t mx`mmn tam g`tugb k i r ri w h d f ì s t s hdùrrmn
nurhdf tam pmrhin.
HH. Gbb ki r r i w h d f ` is t s i d fmdmrgb kirri wh dfs tgjmd t i lhdgd`m tam
ìdstru`thid i l g qugbhlyhdf gssmt eogy km `gphtgbhzmn, mvmd hl tam
k i r r i w h d f ìs ts grm udgvihngkbm.
78. ]dnmr UGP ;0 , `gphtgbhzgthid i l ki rr i w h d f ìs t s hs suspmdnmn

g. wamd tamrm hs tmopirgry nmbgy tagt hs g dm`mssgry pgrt i l tam pri`mss i l
fmtthdf gd gssmt rmgny l i r hts hdtmdnmn usm
k. nurhdf g pmrhin wamrm sukstgdthgb tmàdh`gb gdn gnohdhstrgthvm w i r j hs
kmhdf pmrliromn
`. nurhdf mxtmdnmn pmrhins i l suspmdshid i l g`thvm nmvmbipomdt i l g
qugbhlyhdf gssmt
n. wamd tam ìdstru`thid i l tam gssmt hs ìopbmtmn
; 5 . ]dnmr UGP ;0 , gd mdthty sagbb `mgsm `gphtgbhzhdf ki r r i w h d f ìs ts wamd

g. sukstgdthgbby gbb tam g`thvhthms dm`mssgry t i prmpgrm tam qugbhlyhdf gssmt l i r
hts hdtmdnmn usm i r sgbm grm ìopbmtm.
k. tam paysh`gb ìdstru`thid i l tam gssmt hs ìopbmtm mvmd t a i u f a riuthdm
gnohdhstrgthvm w i r j ohfat sthbb ìdthdum
751
`. idby o h d i r oinhlh`gthids grm gbb tagt grm iutstgdnhdf
n. gdy i l tamsm
; 7 . @gphtgbhzgthid i l k i r r i w h d f ì s t s hs pmrohttmn nurhdf tam pmrhin g`thvhthms

dm`mssgry t i prmpgrm tam gssmt l i r hts hdtmdnmn usm i r sgbm grm kmhdf
udnmrtgjmd. V a h ` a i l tam libbiwhdf hs d i t g o i d f tam dm`mssgry g`thvhthms9
g. ^màdh`gb gdn gnohdhstrgthvm w i r j prhir t i tam stgrt i l paysh`gb
ìdstru`thid suà gs iktghdhdf pmrohts t i ìdstru`t.
k. G`tugb paysh`gb ìdstru`thid.
`. Dmfithgthid hs kmhdf ognm whta g fivmrdomdt illh`hgb rmfgrnhdf ahs lghr
sagrm s i tam ìdstru`thid `gd kmfhd.
n. Omrmby aibnhdf gssmt wamd d i prinu`thid i r nmvmbipomdt hs kmhdf ognm.
; ; . G`thvhthms dm`mssgry hd prmpgrhdf g qugbhlyhdf gssmt l i r hts hdtmdnmn usm i r sgbm

mdìopgssms o i r m tagd paysh`gb ìdstru`thid. V a h ` a i l tam libbiwhdf hs g
dm`mssgry g`thvhty wahà hs d i t paysh`gb ìdstru`thid9
g. mx`gvgthid hd prmpgrgthid l i r tam ìdstru`thid ig stru`turm‘sliudngthid
k. survmy i l bgdn prhir t i g`tugb ìdstru`thid
`. iktghdhdf pmroht t i stgrt ìdstru`thid gdn pmrlirohdf tmàdh`gb pbgddhdf
n. prmpgrhdf UM[^, Fgdtt @agrt i r @UO kmlirm ìdstru`thid i l g sogbb pukbh`
tihbmt
; 0 . Hd wahà i l tam libbiwhdf o g y `gphtgbhzgthid i l kir r i w h d f ì s t s d i t km

suspmdnmn9
g. @idstru`thid hs nmbgymn hd irnmr t i fhvm pgvmomdts gdn itamr `momdtmn
stru`turms thom t i lubby agrnmd.
k. @idstru`thid i l g krhnfm hs nmbgymn num t i ahfa bmvmbs i l wgtmr wahà hs
` i o o i d gt tam ìdstru`thid shtm.
`. @idstru`thid hs nmbgymn: aiwmvmr, sukstgdthgb tmàdh`gb gdn gnohdhstrgthvm
w i r j hs kmhdf pmrliromn.
n. âm lirmogd bist ahs g r o num t i gd g``hnmdt gt tam ìdstru`thid shtm.
m. âm `gphtgbhzgthid i l k i r r i w h d f ìs t s hs d it suspmdnmn hd gdy i l tamsm.
; > . Hd wahà i l tam libbiwhdf o g y `gphtgbhzgthid i l k i r ri w h d f ` is ts km

suspmdnmn9
g. âm g`ìudtgdt bist ahs `gbùbgtir gdn `gddit g`ìu d t l i r tam ì s t s i l
sdg`js i l wirjmrs ìdshsthdf i l kgdgdg-W gdn s g f i .
k. O r . Uibhth`hgd‘s ngufatmr hs wmn gdn gbb ` i d t r g ` t i r s gdn wirjmrswmrm
hdvhtmn.
`. @idstru`thid hs tmopirgrhby nmbgymn num t i g ty paiid .
n. @idstru`thid hs nmbgymn km`gusm tam ` i d t r g ` t i r spmdt tam mdthrm
ìdstru`thid ludn gt tam kmmr aiusm: ht wiubn tgjm up g vmry bidf pmrhin t i
put up tam bist ludn.
; = . âm k i r r i w h d f ì s t s l r i o spm`hlh` kirriw hd fs tagt grm mbhfhkbm l i r

`gphtgbhzgthid hs ìoputmn gs
g. Hdtmrmst mxpmdsm ohdus hdvmstomdt hdìom
k. Hdvmstomdt hdìom ohdus hdtmrmst mxpmdsm
`. @gphtgbhzgthid rgtm oubthpbhmnky gvmrgfm mxpmdnhturms
n. îtgb kirri whdfs ohdus gvmrgfm mxpmdnhturms oubthpbhmn ky `gphtgbhzgthid
rgtm
; < . âm k i r r i w h d f ì s t s l r i o fmdmrgb kirri whd fs tagt grm mbhfhkbm l i r

`gphtgbhzgthid o g y km ìoputmn gs
g. Hdtmrmst mxpmdsm ohdus hdvmstomdt hdìom
k. Hdvmstomdt hdìom ohdus hdtmrmst mxpmdsm
758
`. @gphtgbhzgthid rgtm oubthpbhmn ky gvmrgfm `grryhdf g o i u d t i l qugbhlyhdf
gssmt
n. îtgb kirri whdfs ohdus gvmrgfm mxpmdnhturms oubthpbhmn ky `gphtgbhzgthid
rgtm
; 6 . G ` i o p g d y hs ìdstru`thdf gd gssmt l i r hts i w d usm. @idstru`thid kmfgd hd

;5x7. âm gssmt hs kmhdf lhdgd`mn mdthrmby whta g spm`hlh` dmw kirriw h df.
@idstru`thid mxpmdnhturms wmrm ognm hd ;5x7 gdn ; 5 x ; gt tam mdn i l mgà
qugrtmr. âm titgb g o i u d t i l hdtmrmst ` i s t `gphtgbhzmn hd ; 5 x ; saiubn km
nmtmrohdmn ky gppbyhdf tam hdtmrmst rgtm i d tam spm`hlh` dmw ki r r i w h d f t i tam
g. titgb g`ùoubgtmn mxpmdnhturms l i r tam gssmt hd ;5x7 gdn ; 5 x ; .
k. gvmrgfm g`ùoubgtmn mxpmdnhturms l i r tam gssmt hd ;5x7 gdn ; 5 x ; .
`. gvmrgfm mxpmdnhturms l i r tam gssmt hd ; 5 x ; .
n. titgb mxpmdnhturms l i r tam gssmt hd ; 5 x ; .
(GH@UG)
; 1 . V a h ` a i l tam libbiwhdf gssmts n i d i t qugbhly l i r `gphtgbhzgthid i l hdtmrmst ` is ts

hdùrrmn nurhdf ìdstru`thid i l tam gssmts9
g. Gssmts udnmr ìdstru`thid l i r gd mdtmrprhsm's i w d usm.
k. Gssmts hdtmdnmn l i r sgbm i r bmgsm tagt grm prinu`mn gs nhs`rmtm pricm`ts.
`. Gssmts lhdgd`mn t a r i u f a tam hssugd`m i l bidf-tmro nmkt.
n. Gssmts d i t ùrrmdtby udnmrfihdf tam g`thvhthms dm`mssgry t i prmpgrm tamo
l i r tamhr hdtmdnmn usm.
(GH@UG)
; 8 . Gssmts tagt qugbhly l i r hdtmrmst ` i s t `gphtgbhzgthid hd`bunm

g. gssmts udnmr ìdstru`thid l i r g ìo p gd y 's i w d usm.
k. gssmts tagt grm rmgny l i r tamhr hdtmdnmn usm hd tam mgrdhdfs i l tam
ìopgdy.
`. gssmts tagt grm d i t ùrrmdtby kmhdf usmn km`gusm i l mx`mss `gpg`hty.
n. Gbb i l tamsm gssmts qugbhly l i r hdtmrmst ` i s t `gphtgbhzgthid.
(GH@UG)
05. Vamd ìo p u thd f tam g o i u d t i l hdtmrmst ` i s t t i km `gphtgbhzmn, tam ìd`mpt i l

"gvihngkbm hdtmrmst" rmlmrs t i
g. tam titgb hdtmrmst ` i s t g`tugbby hdùrrmn.
k. g ` i s t i l `gphtgb àgrfm l i r sti`jaibnmrs' mquhty.
`. tagt pirthid i l titgb hdtmrmst ` i s t wahà wiubn d i t agvm kmmd hdùrrmn hl
mxpmdnhturms l i r gssmt ìdstru`thid agn d i t kmmd ognm.
n. tagt pirthid i l gvmrgfm g`ùoubgtmn mxpmdnhturms i d wahà d i hdtmrmst
` i s t wgs hdùrrmn.
07. âm pmrhin i l thom nurhdf wahà hdtmrmst oust km `gphtgbhzmn mdns wamd
g. tam gssmt hs sukstgdthgbby ìopbmtm gdn rmgny l i r hts hdtmdnmn usm.
k. d i lurtamr hdtmrmst ` i s t hs kmhdf hdùrrmn.
`. tam gssmt hs gkgdnidmn, sibn, i r lubby nmprm`hgtmn.
n. tam g`thvhthms tagt grm dm`mssgry t i fmt tam gssmt rmgny l i r hts hdtmdnmn usm
agvm kmfud.
(GH@UG)
0 ; . V a h ` a i l tam libbiwhdf stgtmomdts hs trum rmfgrnhdf `gphtgbhzgthid i l hdtmrmst9

g. Hdtmrmst ` i s t `gphtgbhzmn hd ìddm`thid whta tam puràgsm i l bgdn t i km
usmn gs g kuhbnhdf shtm saiubn km nmkhtmn t i tam bgdn g`ì u d t gdn d i t t i tam
kuhbnhdf g`ìudt.
k. âm g o i u d t i l hdtmrmst ` i s t `gphtgbhzmn nurhdf tam pmrhin saiubn d i t
mx`mmn tam g`tugb hdtmrmst ` i s t hdùrrmn.
775
`.Vamd mx`mss kirriwmn ludns l r i o fmdmrgb kirri wh dfs d i t hoomnhgtmby
dmmnmn l i r ìdstru`thid grm tmopirgrhby hdvmstmn, gdy hdtmrmst mgrdmn
saiubn km illsmt gfghdst hdtmrmst ` i s t hdùrrmn wamd nmtmrohdhdf tam
g o i u d t i l hdtmrmst ` i s t t i km `gphtgbhzmn.
n. âm ohdhouo g o i u d t i l hdtmrmst t i km `gphtgbhzmn hs nmtmrohdmn ky
oubthpbyhdf g wmhfatmn gvmrgfm hdtmrmst rgtm ky tam g o i u d t i l gvmrgfm
g`ùoubgtmn mxpmdnhturms i d qugbhlyhdf gssmts nurhdf tam pmrhin.
(GH@UG)
00. @idstru`thid i l g qugbhlyhdf gssmt hs stgrtmn i d Gprhb 7 gdn lhdhsamn i d

Nm`mokmr 7. âm lrg`thid usmn t i oubthpby gd mxpmdnhturm ognm i d Gprhb 7 t i
lhdn wmhfatmn-gvmrgfm g`ùoubgtmn mxpmdnhturms hs
g. 1/1. k. 1/7;. `. 8/7;. n. 77/7;.
(GH@UG)
0>. Vamd ludns grm kirriwmn t i pgy l i r ìdstru`thid i l gssmts tagt qugbhly l i r
`gphtgbhzgthid i l hdtmrmst, tam mx`mss ludns d i t dmmnmn hoomnhgtmby o g y km
tmopirgrhby hdvmstmn hd hdtmrmst-kmgrhdf smùrhthms. Hdtmrmst mgrdmn i d
tamsm tmopirgry hdvmstomdts saiubn km
g. illsmt gfghdst hdtmrmst ` i s t t i km `gphtgbhzmn
k. usmn t i rmnu`m tam ` i s t i l gssmts kmhdf ìdstru`tmn.
`. oubthpbhmn ky gd gppriprhgtm hdtmrmst rgtm t i nmtmrohdm tam g o i u d t i l
hdtmrmst t i km `gphtgbhzmn.
n. rmìfdhzmn gs rmvmdum i l tam pmrhin.
(GH@UG)
0=. Hdtmrmst ` i s t tagt hs `gphtgbhzmn saiubn

g. km wrhttmd i l l ivmr tam rmoghdhdf tmro i l tam nmkt.
k. km g`ùoubgtmn hd g smpgrgtm nmlmrrmn àgrfm g`ìu d t gdn wrhttmd i l l
mqugbby ivmr g >5-ymgr pmrhin.
`. d i t km wrhttmd i l l udthb tam rmbgtmn gssmt hs lubby nmprm`hgtmn i r nhspismn i l .
n. didm i l tamsm.
(GH@UG)
0<. Nurhdf ; 5 5 ; , ^HM[ [ I V @i. ìdstru`tmn ogàhdmry l i r hts i w d usm gdn l i r

sgbm t i ùstiomrs. Ogàhdms sibn t i ùstiomrs grm ogdulg`turmn hd bgrfm
qugdththms i d g rmpmththvm kgshs. K g d j bigds lhdgd`mn tam ìdstru`thid i l tamsm
gssmts, k i t a nurhdf gdn gltmr ìdstru`thid wmrm ìopbmtm. A i w o u ` a i l tam
hdtmrmst hdùrrmn saiubn km rmpirtmn gs hdtmrmst mxpmdsm hd tam ; 5 5 ; hdìom
stgtmomdt9
Hdtmrmst hdùrrmn l i r ogàhdmry Hdtmrmst hdùrrmn l i r ogàhdmry
ìdstru`tmn l i r i w d usm ambn l i r sgbm
g. Gbb hdtmrmst hdùrrmn Gbb hdtmrmst hdùrrmn
k. Gbbhdtmrmst hdùrrmn Hdtmrmst hdùrrmn gltmr ìopbmthid
`. Hdtmrmst hdùrrmn gltmr ìopbmthid Hdtmrmst hdùrrmn gltmr ìopbmthid
n. Hdtmrmst hdùrrmn gltmr ìopbmthid Gbb hdtmrmst hdùrrmn
(Gngptmn)
06. Ht hs pmrohsshkbm t i `gphtgbhzm hdtmrmst i d

g. gssmts tagt grm d i t kmhdf usmn hd mgrdhdf g`thvhthms i l tam mdthty gdn tagt
grm d i t udnmrfihdf tam g`thvhthms dm`mssgry t i fmt tamo rmgny l i r suà usm.
k. gssmts ogdulg`turmn hd bgrfm qugdththms i d g rmpmththvm kgshs
`. gssmts tagt grm gbrmgny grm hd usm i r grm rmgny l i r tamhr hdtmdnmn usm hd tam
mgrdhdf g`thvhthms i d tam mdthty.
n. gssmts udnmr ìdstru`thid.
777
01. âm libbiwhdf stgtmomdts rmbgtm t i tam ` i s t i l smbl-ìdstru`tmn gssmts
H. Nhrm`t ` i s t i l ogtmrhgbs gdn bgkir gs wmbb gs hdnhrm`t ì s t s gdn
hd`rmomdtgb ivmramgn spm`hlh`gbby hnmdthlhgkbm gdn trg`mgkbm t i tam
ìdstru`thid sagbb km `gphtgbhzmn.
HH. Lhdgd`hdf ì s t s gttrhkutgkbm t i g bidf-tmro ìdstru`thid pricm`t tagt grm
hdùrrmn up t i tam ìopbmthid i l ìdstru`thid grm t i km hd`bunmn hd tam
f r i s s `grryhdf g o i u d t i l tam gssmt t i wahà tamy rmbgtm
HHH. @ist hdmllh`hmd`hms, wamtamr num t i tmopirgry hnbm `gpg`hty, hdnustrhgb
nhsputms i r itamr `gusms, saiubn km hd`bunmn gs pgrt i l tam ` i s t i l tam
gssmt
g. ^rum, trum, trum `. ^rum, trum, lgbsm
k. ^rum, lgbsm, trum n. ^rum, lgbsm, lgbsm
08. Gltmr nmtmrohdhdf wahà htmos i d tam kgbgd`m sammt pripmrby ìoprhsm tam
kgshs i l hdtmrmst `gphtgbhzgthid l i r ipmrgthidgb gssmts udnmr ìdstru`thid, tam
hdtmrmst `gbùbgthid hs kgsmn i d tam3
g. g`ùoubgtmn k ir r i w h d f usmn idby l i r tam ìdstru`thid.
k. g`ùoubgtmn mxpmdnhturms i d qugbhlyhdf gssmts gs i l tam stgrt i l tam
ìdstru`thid pmrhin.
`. gvmrgfm g`ùoubgtmn mxpmdnhturms i d qugbhlyhdf gssmts nurhdf tam
n. g`ùoubgtmn mxpmdnhturms i d qugbhlyhdf gssmts gs i l tam mdn i l tam
>5. âm hdtmrmst `gphtgbhzgthid pmrhin l i r g smbl-ìdstru`tmn gssmt kmfhds wamd

`mrtghd ìdnhthids grm omt. V a h ` a i l tam libbiwhdf hs d i t idm i l tamsm
ìdnhthids9
g. G`thvhthms dm`mssgry t i fmt tam gssmt rmgny l i r hts hdtmdnmn usm g`tugbby grm
hd prifrmss.
k. Wugbhlyhdf mxpmdnhturms l i r tam gssmt agvm g`tugbby kmmd ognm.
`. Hdtmrmst ` i s t ags g`tugbby kmmd hdùrrmn.
n. Bhgkhbhthms, suà gs trgnm pgygkbms i r g``rugbs, grm hdùrrmn hd ìddm`thid
whta tam gssmt.
>7. V a h ` a i l tam libbiwhdf ` is ts fmdmrgbby wiubn km `gphtgbhzmn t i pripmrty, pbgdt,

gdn mquhpomdt g`ìudt9
g. Hdtmrmst i d nmkt hdùrrmn t i puràgsm tam htmo
k. Uripmrty tgxms rmbgthdf t i pmrhins gltmr g`quhshthid
`. Hopirt nuthms hdùrrmn i d puràgsm
n. Lrmhfat-iut
(Gngptmn)
> ; . Gd mdthty hopirtmn ogàhdmry t i hdstgbb hd hts dmw lg`t iry prmohsms kmlirm
ymgr-mdn. Aiwmvmr, num t i `hrùostgd`ms kmyidn hts ìdtrib, tam ogàhdmry
wgs nmbgymn ky g lmw o i d t a s kut rmgàmn tam lg`tiry prmohsms kmlirm ymgr-
mdn. Vahbm tahs wgs agppmdhdf, tam mdthty bmgrdmn l r i o tam k g d j tagt ht wgs
kmhdf àgrfmn hdtmrmst i d tam bigd ht agn tgjmd t i ludn tam ` i s t i l tam pbgdt.
V a g t hs tam pripmr trmgtomdt i l lrmhfat gdn hdtmrmst mxpmdsm udnmr UGP 7<9
g. K i t a mxpmdsms saiubn km `gphtgbhzmn.
k. Hdtmrmst o g y km `gphtgbhzmn kut lrmhfat saiubn km mxpmdsmn.
`. Lrmhfat àgrfms saiubn km `gphtgbhzmn kut hdtmrmst `gddit km `gphtgbhzmn
udnmr tamsm `hrùostgd`ms.
n. K i t a mxpmdsms saiubn km mxpmdsmn.
(Gngptmn)
77;
>0. G lhro nm`hnms t i `gphtgbhzm tam hdtmrmst mxpmdnhturm i d g bgrfm, kuhbnhdf
ìdstru`thid pricm`t, hdstmgn i l mxpmdshdf ht. âhs YYYYYYYY hts nmkt-ti-mquhty
rgthi.
g. ags gd gokhfuius mllm`t i d `. nm`rmgsms
k. bmgvms udgllm`tmn n. hd`rmgsms
(Gngptmn)
>>. G`ìrnhdf t i UGP;0 Kirriwhdf ìsts, wahà i l tam libbiwhdf gssmts ìubn km
trmgtmn gs qugbhlyhdf gssmts l i r tam purpism i l `gphtgbhzhdf hdtmrmst ìsts9
H. Hdvmstomdt pripmrty
HH. Hdvmstomdts hd lhdgd`hgb hdstruomdts
HHH. Hdvmdtiry i l lhdhsamn f i i n s prinu`mn ivmr g s ai r t pmrhin i l thom
H\. Uiwmr fmdmrgthid lg`hbhthms
g. H, HH, HHH k. H, HHH,H\ `. H, HH, H\ n. H, H\
(G@@G)
>=. G`ìrnhdf t i UGP;0 Kirriwhdf ìsts , wahà i l tam libbiwhdf stgtmomdts gkiut
tam `gphtgbhzgthid i l k i r r i w h d f ì s t s gs pgrt i l tam ` i s t i l g qugbhlyhdf gssmt hs
trum9
g. Hl ludns ` i o m l r i o fmdmrgb kirriwhdfs, tam g o i u d t t i km `gphtgbhzmn hs
kgsmn i d tam wmhfatmn gvmrgfm ` i s t i l k i r r i w h d f
k. @gphtgbhzgthid gbwgys ìdthdums udthb tam gssmt hs k r i u f a t hdti usm
`. @gphtgbhzgthid gbwgys ìoomd `ms gs s i i d gs mxpmdnhturm i l tam gssmt hs
hdùrrmn
n. @gphtgbhzgthid gbwgys ìoom d `ms gs s i i d gs hdtmrmst i d rmbmvgdt
kirri wh dfs hs kmhdf hdùrrmn
(G@@G)
><. âm libbiwhdf mvmdts tgjm pbg`m3 Gd mdthty kuys s i o m bgdn i d Nm`mokmr 7.
Ubgddhdf pmrohsshid hs iktghdmn i d Cgdugry 07. Ugyom dt l i r tam bgdn hs
nmlmrrmn udthb Lmkrugry 7. âm mdthty tgjms i u t g bigd t i ìvmr tam ` i s t i l tam
bgdn gdn tam ìdstru`thid i l tam kuhbnhdf i d Lmkrugry 7. Num t i gnvmrsm
wmgtamr ìdnhthids tamrm hs g nmbgy hd stgrthdf tam kuhbnhdf w i r j l i r shx wmmjs
gdn w i r j nims d i t ` i o o m d ` m udthb O g r ` a 7=. @gphtgbhzgthid i l ki r r i w h d f
ìs t s whbb stgrt i d
g. Nm`mokmr 7 k. Cgdugry 7 `. Lmkrugry 7 n. O g r ` a 7=
(G@@G)
>6. Hl tam g`quhshthid i r ìdstru`thid i l g qugbhlyhdf gssmt ags kmmd lhdgd`mn pgrtby
t a r i u f a spm`hlh` gdn pgrtby t a r i u f a fmdmrgb kirriwhdfs, tamd wamd
ìo p u th df l i r tam k i r r i w h d f ìs t s mbhfhkbm l i r `gphtgbhzgthid
g. tam `gphtgbhzgthid rgtm sagbb km oubthpbhmn t i tam gvmrgfm mxpmdnhturms
nurhdf tam ymgr
k. tam `gphtgbhzgthid rgtm sagbb km oubthpbhmn t i tam gvmrgfm `grryhdf g o i u d t
i l tam qugbhlyhdf gssmt lhdgd`mn t a r i u f a spm`hlh` kirri whdfs
`. tam `gphtgbhzgthid rgtm sagbb km oubthpbhmn t i tam gvmrgfm `grryhdf g o i u d t
i l tam qugbhlyhdf gssmt lhdgd`mn t a r i u f a fmdmrgb kirriwh dfs
n. tam k i r r i w h d f ì s t s grm trmgtmn gs hdùrrmn i d fmdmrgb kirriw h dfs idby
>1. V a h ` a i l tam libbiwhdf stgtmomdts hs trum hd rmbgthid t i UGP ;0 9

H. âm `gphtgbhzgthid rgtm hs ìoputmn gs tam rgthi i l k i r r i w h d f ì s t s
hdùrrmn i d fmdmrgb kirriw hd fs ivmr titgb fmdmrgb kirriwhdfs.
HH. âm k i r r i w h d f ` i s t t i km `gphtgbhzmn nurhdf tam pmrhin saiubn mx`mmn tam
g`tugb k i r r i w h d f ìs t s hdùrrmn l i r tagt pmrhin.
770
>8. V a h ` a i l tam libbiwhdf hs d i t g nhs`bisurm rmquhrmomdt udnmr UGP ;0 9
g. G`ìudthdf pibh`y gniptmn l i r k i r r i w h d f ìsts.
k. G o i u d t i l k i r r i w h d f ìs t s `gphtgbhzmn nurhdf tam pmrhin.
`. Pmfrmfgthid i l gssmts tagt grm ‒qugbhlyhdf gssmts‟ l r i o itamr gssmts i d tam
kgbgd`m sammt i r gs g nhs`bisurm hd tam liitditms t i tam lhdgd`hgb
stgtmomdts.
n. @gphtgbhzgthid rgtm usmn t i nmtmrohdm tam g o i u d t i l ki r r i w h d f ì s ts
mbhfhkbm l i r `gphtgbhzgthid.
(Gngptmn)

7. K 77. K ;7. N 07. G >7. @
;. N 7;. M ;;. @ 0;. K >;. @
0. @ 70. N ;0. M 00. G >0. @
>.. M 7>. N ;>. N 0>. G >>. N
=. K 7=. @ ;=. G 0=. N >=. G
<. @ 7<. @ ;<. @ 0<. N ><. N
6. M 76. N ;6. K 06. N >6. @
1. @ 71. N ;1. N 01. @ >1. K
8.. K 78. @ ;8. G 08. @ >8. @
75. G ;5 . N 05. @ >5. N
77>
@agptmr 7 8
Hdvmstomdt Uripmrty

p u rp i s m s )
@bgsshlh`gthid gs hdvmstomdt pripmrty
7.. @IGBMP@M ^ I ]DH^M @i. ags tam libbiwhdf gssmts.
Bgdn ambn l i r bidf-tmro `gphtgb gpprm`hgthid 155,555
Bgdn ambn l i r g ùrrmdtby udnmtmrohdmn luturm usm ;,155,555
Bgdn ambn l i r luturm pbgdt shtm >,555,555
Bgdn ambn l i r sgbm hd irnhdgry ìursm i l kushdmss >55,555
Kuhbnhdf rmdtmn i u t udnmr lhdgd`m bmgsm 6,<55,555
Kuhbnhdf rmdtmn i u t udnmr ipmrgthdf bmgsm 0,;55,555
Kuhbnhdf ambn udnmr gd ipmrgthdf bmgsm >,>55,555
Kuhbnhdf ambn udnmr lhdgd`m bmgsm gdn rmdtmn i u t udnmr
>,155,555
ipmrgthdf bmgsm
Mquhpomdt bmgsmn i u t udnmr gd ipmrgthdf bmgsm ;55,555
A i w o u ` a hs tam titgb hdvmstomdt pripmrty9

g. 77,<55,555 k. 7;,>55,55 `. 7=,<55,555 n. 7<,<55,555
îtgb hdvmstomdt pripmr ty

; . O I N ] B G ^ M @i. ags tam libbiwhdf gssmts.
\g`gdt kuhbnhdf t i km bmgsmn i u t udnmr ipmrgthdf bmgsm >,555,555

Kuhbnhdf kmhdf ìdstru`tmn l i r ^ I GNC]P^, Hd`. 155,555
Kuhbnhdf udnmr ìdstru`thid t i km usmn gs illh`m 7,<55,555
Kuhbnhdf udnmr ìdstru`thid t i km rmdtmn i u t udnmr
ipmrgthdf bmgsm >55,555
Kuhbnhdf rmdtmn i u t t i OIN]B G^M‘s mopbiymms w a i pgy rmdt
gt ogrjmt rgtms 0,;55,555
Illh`m kuhbnhdf gwghthdf nhspisgb ;55,555
A i w o u ` a hs tam titgb hdvmstomdt pripmrty9

g. >,;55,555 k. >,>55,555 `. >,<55,555 n. 6,<55,555
Uirthids sibn smpgrgtmby

0. \ G[OHD^ [GP@GB @i. ags g 75-stirmy ìd n ioh d h u o kuhbnhdf whta g `grryhdf
g o i u d t i l ₷7<,555,555. âm lhrst > lbiir s grm kmhdf rmdtmn i u t t i tmdgdts
udnmr ipmrgthdf bmgsm gdn tam rmst grm usmn gs illh`m spg`m. Mgà pirthid i l
tam kuhbnhdf `gd km sibn smpgrgtmby i r bmgsmn i u t smpgrgtmby udnmr lhdgd`m
bmgsm. Gssuohdf tagt tam lghr vgbums i l tam ìd n io h d h uo udhts grm
gpprixhogtmby mqugb, a i w o u ` a hs `bgsshlhmn gs hdvmstomdt pripmrty9
g. >,<55,555 k.8,<55,555 `. <,>55,555 n. 5
U i r t h i d s d i t s i b n smpgrgtmby (UUM g s hdshfdhlh`gdt p i r t h i d )

>. HD^M[@MNM OMNHG^M @i. iwds g 755,555 sq. omtmr ogbb. âm rmdtgkbm spg`m
hs 15,555 sq. omtmrs. Aiwmvmr, g 75 sq. omtmr spg`m hs i`ùphmn gs gd
gnohdhstrgthid illh`m. âm `grryhdf g o i u d t i l tam kuhbnhdf hs ₷>5,555,555.
A i w o u ` a hs `bgsshlhmn gs hdvmstomdt pripm rty9
g. >5,555,555 k. 08,88=,555 `. 08,88<,555 n. 5
77=
Hdshfdhlh`gdt gd`hbbgry smrvh`ms
=.. BGDF]HPA ^ I KM@IOM V M G J @i. iwds g kuhbnhdf kmhdf rmdtmn i u t t i
vgrhius tmdgdts udnmr ipmrgthdf bmgsm. BGDF]HPA @i. privhnms smùrhty gdn
oghdtmdgd`m smrvh`ms. âm kuhbnhdf ags g `grryhdf g o i u d t i l ₷>,555,555.
Bmgshdf hs di t tam prhogry kushdmss i l BGDF]HPA. A i w o u ` a wiubn km
`bgsshlhmn gs hdvmstomdt pripmrty9
g. >,555,555 `. g i r k gs gd g`ìudthdf pibh`y àih`m
k. 5 n. didm i l tamsm
Phfdhlh`gdt gd`hbbgry smrvh`ms

<. BGP@H\HI]P B ] P ^ L ] B @i. iwds g kuhbnhdf ipmrgtmn gs aitmb âm kuhbnhdf ags
g `grryhdf g o i u d t i l ₷>,555,555. A i w o u ` a wiubn km `bgsshlhmn gs
hdvmstomdt pripmrty9
Hdvmstomdt pripmrty hd ìdsibhngtmn lhdgd`hgb stgtmomdts

6. ^ I J M D @i. iwds g 85% hdtmrmst hd P X O K I B , Hd`. Nurhdf tam ymgr, ^ I J M D
rmdtmn i u t g kuhbnhdf t i P X O K I B . Gs i l ymgr-mdn, tam kuhbnhdf ags g `grryhdf
g o i u d t i l ₷>,555,555. Hd tam ìdsibhngtmn lhdgd`hgb stgtmomdts, a i w o u ` a
wiubn km prmsmdtmn gs hdvmstomdt pripmrty9
Hdhthgb omgsurmomdt il hdvmstomdt pripmr ty

1. B H OKI I K B H \ H I ] P @i. ags tam libbiwhdf trgdsg`thids nurhdf tam ymgr.
Uuràgsmn kuhbnhdf t i km ambn gs hdvmstomdt pripmrty l i r ₷>,555,555. Nhrm`t
ìs t s hdùrrmn goiudtmn t i ₷15,555. @ists i l ngy-ti-ngy smrvh`hdf l i r tam gssmt
titgbmn ₷;5,555.
@idstru`tmn kuhbnhdf t i km usmn gs hdvmstomdt pripmrty. îtgb ` is ts hdùrrmn
hd`bunm tam libbiwhdf3
h. Ogtmrhgbs, bgkir, gdn ivmramgn ₷1,555,555
hh. Ptgrt-up ` is ts >55,555
hhh. Ipmrgthdf bissms ;55,555
hv. Gkdirogb goiu d ts i l wgstmn ogtmrhgbs nurhdf
ìdstru`thid 15,555
Bgdn g`quhrmn whta ùrrmdtby udnmtmrohdmn luturm usm ky hssuhdf ditm pgygkbm
whta lg`m g o i u d t i l ₷>,555,555 gdn g prmsmdt vgbum i l ₷0,;55,555.
Kuhbnhdf g`quhrmn t a r i u f a lhdgd`m bmgsm t i km rmdtmn i u t udnmr vgrhius
ipmrgthdf bmgsms. âm lghr vgbum i l tam kuhbnhdf hs ₷;,7;5,555 gdn tam prmsmdt
vgbum i l ohdhouo bmgsm pgyomdts hs ₷;,555,555.
Bgdn t i km usmn gs hdvmstomdt pripmrty wgs g`quhrmn t a r i u f a mxàgdfm. Lghr
vgbum i l gssmt fhvmd up hd mxàgdfm l i r tam bgdn hs ₷7;,555,555. Lghr vgbum i l
tam bgdn rm`mhvmn hs ₷7>,>55,555. Gnnhthidgb `gsa pghn l i r tam bgdn rm`mhvmn hs
₷;,555,555. âm mxàgdfm ags ìoomr`hgb sukstgd`m.
A i w o u ` a hs tam titgb ` i s t i l hdvmstomdt pripmrty i d hdhthgb rmìfdhthid9

g. 05,0>5,555 k. 07,1;5,555 `. 0;,>;5,555 n. 07,;15,555
Lghr vgbum oinmb

8. I d Cgdugry 7, ;5x7, D ] [ ^ ] [ M [ M G [ @i. g`quhrmn g kuhbnhdf whta gd
msthogtmn usmlub bhlm i l 75 ymgrs gdn rmshnugb vgbum i l ₷>55,555 l i r g titgb ` i s t
i l ₷>,555,555. âm lghr vgbum i l tam kuhbnhdf i d Cgdugry 7, ;5x7 hs ₷>,155,555
wahbm tam lghr vgbum i d Nm`mokmr 07, ;5x7 hs ₷=,;55,555. D ] [ ^ ] [ M msthogtms
tagt hl tam kuhbnhdf hs sibn ùrrmdtby i d Nm`mokmr 07, ;5x7, ì s t s t i smbb
g o i u d t t i ₷;55,555. D ] [ ^ ] [ M usms tam strghfat bhdm omtain hd nmprm`hgthdf
77<
hts UUM. D ] [ ^ ] [ M usms tam lghr vgbum oinmb l i r hts hdvmstomdt pripmrthms. âm
ymgr-mdn gncusthdf mdtry whbbhd`bunm
g. 0<5,555 nmprm`hgthid `. ;55,555 udrmgbhzmn fghd
k. >55,555 udrmgbhzmn fghd n. 7,;55,555 udrmgbhzmn fghd
@agdfm hd g ` ` i u d t h d f pibh`y
FMD[M @i. ags gd hdvmstomdt pripmrty whta `grryhdf g o i u d t i l ₷>,>55,555 gdn
lghr vgbum i l ₷=,;55,555 i d Cgdugry 7, ;5x7.
75. Hl FMD[M @i. nm`hnms t i àgdfm hts g`ìudthdf pibh`y l r i o tam ` i s t oinmb t i
tam lghr vgbum oinmb, a i w o u ` a hs tam fghd i r biss i d tam àgdfm9
g. 155,555 rmìfdhzmn hd prilht i r biss
k. 155,555 rmìfdhzmn hd itamr ìoprmamdshvm hdìom
`. 155,555 rmìfdhzmn nhrm`tby hd mquhty
n. 5
77. Hl FMD[M @i. nm`hnms t i àgdfm hts g`ìudthdf pibh`y l r i o tam lghr vgbum oinmb
t i tam ` i s t oinmb, a i w o u ` a hs tam fghd i r biss i d tam àgdfm9 V a g t hs tam
mdtry t i mllm`t tam àgdfm9
g. 155,555 rmìfdhzmn hd prilht i r biss
k. 155,555 rmìfdhzmn hd itamr ìoprmamdshvm hdìom
`. 155,555 rmìfdhzmn nhrm`tby hd mquhty
n. 5
Uripmrty hdtmrmst hd ipmrgthdf bmgsm

7 ; . I d Cgdugry 7, ;5x7, V G [ X @i. mdtmrmn hdti gd ipmrgthdf bmgsm whta @ G]^ H I] P
Bmgshdf, Hd`. l i r g kuhbnhdf. âm kuhbnhdf whbb km sukbmt udnmr vgrhius
ipmrgthdf bmgsms. Gddugb rmdtgb hs ₷>55,555 l i r 75 ymgrs.
I d Cgdugry 7, ;5x7, V G [ X @i. nm`hnmn t i `bgsshly tam pripmrty hdtmrmst hd tam

ipmrgthdf bmgsm gs hdvmstomdt pripmrty. Ht wgs nmtmrohdmn tagt tam prmsmdt vgbum
i l tam ohdhouo bmgsm pgyomdts hs ₷0,;55,555 wahà hs mqugb t i tam lghr vgbum i l
tam pripmrty hdtmrmst i d tagt ngtm.
Urhir t i Cgdugry 7, ;5x7, V G [ X @i. usms tam ` i s t oinmb t i omgsurm hts hdvmstomdt
pripmrty. âm `grryhdf goiu d ts gdn lghr vgbums i l tam itamr hdvmstomdt
pripmrthms grm saiwd kmbiw3
Htmo i l hdvmstomdt pripmrty @grryhdf g o i u d t ‐ Lghr vgbum ‐ Cgd.
Cgd. 7, ; 5 x 7 7, ; 5 x 7
Bgdn ₷ ;,555,555 ₷;,>55,555
Kuhbnhdf (puràgsmn 75 ymgrs g f i ) 155,555 7,;55,555
₷;,155,555 ₷0,<55,555
A i w o u ` a hs tam titgb `grryhdf g o i u d t i l tam gbb tam hdvmstomdt pripmrthms ambn

ky V G [ X @i. i d Cgdugry 7, ;5x7 hoomnhgtmby upid rmìfdhthid i l tam pripmrty
hdtmrmst gs hdvmstomdt pripmrty9
g. ;,155,555 k. <,555,555 `. <,155,555 n. 0,<55,555
Hdgkhbhty t i nmtmrohdm lghr vgbum rmbhgkby i d hdhthgb rmìfdhthid

70. PBMGSX @AMGU @i. usms tam lghr vgbum oinmb l i r hts hdvmstomdt pripmrty. I d
Cgdugry 7, ;5x7, PBMGSX g`quhrmn g pbgdt l i r ₷>,555,555 t i km rmdtmn i u t
udnmr vgrhius ipmrgthdf bmgsms. âm pbgdt ags gd msthogtmn usmlub bhlm i l 75
ymgrs gdn g rmshnugb vgbum i l ₷155,555. Num t i hts spm`hgb dgturm, PBMGSX
gssmssmn tagt tam lghr vgbum i l tam pbgdt `gddit km nmtmrohdmn rmbhgkby gt
776
hdhthgb rmìfdhthid gdn i d g ìdthduhdf kgshs. A i w o u ` a hs tam `grryhdf
g o i u d t i l tam pbgdt gs i l Nm`mokmr 07, ;5x79
g. >,555,555 k. 0,<15,555 `. 0,<55,555 n. didm i l tamsm
^rgdslmr udnmr @ist oinmb ‐ UUM t i HU

7>. I d Cgdugry 7, ;5x7, CGNMN MQAG]P^MN @i. nm`hnmn t i bmgsm i u t udnmr
ipmrgthdf bmgsm idm i l hts kuhbnhdfs tagt wgs prmvhiusby usmn gs illh`m spg`m.
âm kuhbnhdf ags gd irhfhdgb ` i s t i l ₷7;,555,555 gdn g `grryhdf g o i u d t i l
₷>,555,555 gdn lghr vgbum i l ₷>,155,555 gs i l Cgdugry 7, ;5x7. CGNMN @i. usms
tam ` i s t oinmb l i r k i t a UUM gdn hdvmstomdt pripmrty. âm kuhbnhdf ags g
rmoghdhdf usmlub bhlm i l 75 ymgrs gs i l Cgdugry 7, ;5x7. CGNMN @i. usms tam
strghfat bhdm omtain i l nmprm`hgthid. A i w o u ` a hs tam fghd (biss) i d tam
rm`bgsshlh`gthid t i hdvmstomdt pripmrty9
g. 155,555 k. (155,555) `. (6,;55,555) n. 5
^rgdslmr udnmr @ist oinmb ‐ HU t i UUM

7=. I d Nm`mokmr 07, ;5x7, PUMBBKBHDN LG@HDG^M @i. nm`hnmn t i usm gs illh`m
spg`m idm i l hts kuhbnhdfs tagt wgs prmvhiusby bmgsmn iut. âm kuhbnhdf ags gd
irhfhdgb ` i s t i l ₷7;,555,555 gdn gd g`ùoubgtmn nmprm`hgthid i l ₷1,555,555.
âm rmìvmrgkbm vgbum i l tam kuhbnhdf hs ₷0,;55,555 gs i l Nm`mokmr 07, ;5x7.
PUMBBKBHDN @i. usms tam ` i s t oinmb l i r UUM gdn hdvmstomdt pripmrty. âm
mdtry i d Nm`mokmr 07, ;5x7 hd`bunms
g. nmkht t i hdvmstomdt pripmrty l i r ₷0,;55,555
k. nmkht t i kuhbnhdf l i r ₷>,555,555
`. nmkht t i biss i d rm`bgsshlh`gthid i l ₷155,555
n. nmkht t i hopghromdt biss i l ₷155,555
^rgdslmr udnmr Lghr vgbum oinmb ‐ HU t i UUM

7<. I d Nm`mokmr 07, ;5x7, AML^ VMHFA^ @i. nm`hnmn t i usm gs illh`m spg`m idm
i l hts kuhbnhdfs tagt wgs prmvhiusby bmgsmn iut. âm kuhbnhdf ags lghr vgbums i l
₷>,555,555 gdn ₷>,155,555 i d Cgdugry 7, ;5x7 gdn Nm`mokmr 07, ;5x7,
rmspm`thvmby. AML^ @i. usms tam lghr vgbum oinmb l i r hdvmstomdt pripmrty. âm
mdtry i d Nm`mokmr 07, ;5x7 hd`bunms
g. nmkht t i hdvmstomdt pripmrty l i r ₷>,555,555
k. nmkht t i hdvmstomdt pripmrty l i r ₷>,155,555
`. `rmnht t i kuhbnhdf l i r ₷>,555,555
n. `rmnht t i udrmgbhzmn fghd l i r ₷155,555
^rgdslmr udnmr Lghr vgbum oinmb ‐ UUM t i HU

76. I d Nm`mokmr 07, ;5x7, NM@GUH^G^M KMAMGN @i. nm`hnmn t i bmgsm i u t udnmr
ipmrgthdf bmgsm idm i l hts kuhbnhdfs tagt wgs prmvhiusby usmn gs illh`m spg`m.
âm kuhbnhdf ags gd irhfhdgb ` i s t i l ₷7;,555,555 gdn g`ùoubgtmn
nmprm`hgthid i l ₷1,555,555 gs i l Cgdugry 7, ;5x7. Gddugb nmprm`hgthid hs
₷>55,555. NM@GUH^G^M @i. usms tam lghr vgbum oinmb l i r hdvmstomdt pripmrty.
âm lghr vgbum i l tam kuhbnhdf i d Nm`mokmr 07, ;5x7 hs ₷<,555,555. âm mdtry
t i rmìrn tam trgdslmr i l tam kuhbnhdf t i hdvmstomdt pripmrty hd`bunms
g. `rmnht t i fghd i d rm`bgsshlh`gthid l i r ₷;,555,555
k. `rmnht t i rmvgbugthid surpbus l i r ₷;,555,555
`. nmkht t i kuhbnhdf l i r ₷7;,555,555
n. `rmnht t i rmvgbugthid surpbus l i r ₷;,>55,555

]sm tam libbiwhdf hdlirogthid l i r tam dmxt t w i qumsthids3
I d Nm`mokmr 07, ;5x7, NHPNGHDL]B U [ I ] N @i. nm`hnmn t i rm`bgsshly g kuhbnhdf
prmvhiusby usmn gs iwdmr-i`ùphmn pripmrty t i hdvmstomdt pripmrty.
NHPNGHDL]B @i. nmtmrohdmn tam libbiwhdf3
771
Ahstirh`gb ` i s t ₷7;,555,555
G`ùoubgtmn nmprm`hgthid ‐ Nm`. 07, ;5x7 1,555,555
@grryhdf goiudt ‐ Nm`. 07, ;5x7 >,555,555
@grryhdf g o i u d t agn d i hopghromdt biss kmmd
rmìfdhzmn prmvhiusby ‐ Nm`. 07, ;5x7 >,155,555
Lghr vgbum ‐ Nm`. 07, ;5x7 <,>55,555
NHPNGHDL]B @i. usms tam lghr vgbum oinmb l i r hdvmstomdt pripmrty.
71. A i w o u ` a hs rmìfdhzmn hd prilht i r biss i d Nm`mokmr 07, ;5x7 rmbgthdf t i tam

trgdslmr9
g. ;,>55,555 k. 7,<55,555 `. 155,555 n. 5
78. A i w o u ` a hs rmìfdhzmn hd itamr ìoprmamdshvm hdìom gdn g`ùoubgtmn hd

mquhty i d Nm`mokmr 07, ;5x7 rmbgthdf t i tam trgdslmr9
g. ;,>55,555 k. 7,<55,555 `. 155,555 n. 5

; 5 . I d Nm`mokmr 07, ;5x7, AMG\M ^ A [ I V @i. nm`hnmn t i rm`bgsshly g kuhbnhdf
prmvhiusby usmn gs iwdmr-i`ùphmn pripmrty t i hdvmstomdt pripmrty. AMG\M
@i. nmtmrohdmn tam libbiwhdf3
Ahstirh`gb ` i s t ₷7;,555,555
G`ùoubgtmn nmprm`hgthid ‐ Nm`. 07, ;5x7 1,555,555
@grryhdf goiudt ‐ Nm`. 07, ;5x7 >,555,555
[mvgbugthid surpbus 155,555
Lghr vgbum ‐ Nm`. 07, ;5x7 ;,155,555
AMG\M @i. usms tam lghr vgbum oinmb l i r hdvmstomdt pripmrty. âm trgdslmr
rmsubtmn t i
g. g biss i l ₷>55,555 `. hd`rmgsm hd mquhty i l ₷155,555
k. g biss i l ₷7,;55,555 n. d i mllm`t i d prilht i r biss
^rgdslmr udnmr Lghr vgbum oinmb ‐ HU t i Hdvmdtiry

; 7 . I d Nm`mokmr 07, ;5x7, [GOKBM [ I G O @i. nm`hnmn t i rmnmvmbip hts kuhbnhdf
t i km sibn hd tam irnhdgry ìursm i l kushdmss. [GOKBM @i. usms tam lghr vgbum
oinmb l i r hdvmstomdt pripmrty. Lghr vgbums i l tam hdvmstomdt p ripmrty grm3
Lghr vgbum ‐ Cgd. 7, ;5x7 <,155,555
Lghr vgbum ‐ Nm`. 07, ;5x7 <,>55,555
âm trgdslmr i l tam hdvmstomdt pripmrty t i hdvmdtiry rmsubtmn t i

g. gd udrmgbhzmn biss i l ₷>55,555 `. hd`rmgsm hd mquhty l i r ₷>55,555
k. gd udrmgbhzmn fghd i l ₷>55,555 n. d i mllm`t i d prilht i r biss
[mpbg`momdt i l pgrts ‐ @ist oinmb

MQUM@Î[G^M PUH^ @i. g`quhrmn g kuhbnhdf i d Cgdugry 7, ;5x7 l i r g titgb ` i s t i l
₷;>,555,555 gdn `bgsshlhmn ht gs hdvmstomdt pripmrty. âm kuhbnhdf hs msthogtmn t i
agvm g usmlub bhlm i l 75 ymgrs. MQUM@Î[G^M @i. usms tam ` i s t oinmb l i r hts
hdvmstomdt pripmrty gdn tam strghfat bhdm omtain i l nmprm`hgthid. I d Cgdugry 7,
;5x=, tam mbmvgtir hd tam kuhbnhdf wgs rmpbg`mn l i r g titgb ` i s t i l ₷0,;55,555.
; ; . Gssuohdf MQUM@Î[G^M @i. nmtmrohdmn tagt tam ` i s t i l tam ibn mbmvgtir

rmpbg`mn hs ₷;,555,555, a i w o u ` a hs tam fghd (biss) i d tam rmpbg`momdt9
g. 155,555 k. (7,;55,555) `. ;,555,555 n. (7,8;5,555)
778
;0. Gssuohdf ht hs hoprg`th`gkbm t i nmtmrohdm tam ` i s t i l tam ibn mbmvgtir
rmpbg`mn, a i w o u ` a hs tam fghd (biss) i d tam rmpbg`momdt9
g. 7,;15,555 k. (7,;55,555) `. ;,555,555 n. (7,8;5,555)
[mpbg`momdt i l pgrts ‐ Lghr vgbum oinmb

;>. UM[HINH@ [ M F ] B G [ @i. g`quhrmn g kuhbnhdf i d Cgdugry 7, ;5x7 l i r g titgb ` i s t
i l ₷;>,555,555 gdn `bgsshlhmn ht gs hdvmstomdt pripmrty . UM[HINH@ @i. usms
tam lghr vgbum oinmb l i r hts hdvmstomdt pripmrty. I d Cgdugry 7, ;5x=, wamd tam
`grryhdf g o i u d t i l tam kuhbnhdf hs ₷7<,555,555, tam mbmvgtir hd tam kuhbnhdf
wgs rmpbg`mn l i r g titgb ` i s t i l ₷0,;55,555. Ht hs hoprg`th`gkbm t i nmtmrohdm
tam lghr vgbum i l tam rmpbg`mn pgrt. âm lghr vgbum i l tam kuhbnhdf i d Nm`mokmr
07, ;5x= hs ₷76,;55,555. A i w o u ` a hs tam biss rmìfdhzmn nurhdf tam ymgr9
g. 0,;55,555 k. ;,555,555 `. d i biss n. hdnmtmrohdgkbm


Pìpm
7. UGP >5 sagbb km gppbhmn t i wahà i l tam libbiwhdf9
g. khibifh`gb gssmts rmbgtmn t i gfrhùbturgb g`thvhty
k. hdvmdtirhms ambn l i r sgbm hd tam irnhdgry ìursm i l kushdmss
`. ohdmrgb rhfats gdn ohdmrgb rmsmrvms suà gs ihb, dgturgb fgs gdn shohbgr
did-rmfmdmrgthvm rmsiur`ms.
n. kuhbnhdf tagt hs vg`gdt kut hs ambn t i km bmgsmn i u t udnmr idm i r o i r m
ipmrgthdf bmgsms
;.;. G lg`tiry hs hd tam pri`mss i l kmhdf ìdstru`tmn i d kmagbl i l tam fivmrdomdt.

âm pripmrty saiubn km g`ìudtmn l i r udnmr
g. UGP ;5 k. UGP 7< `. UGP >5 n. UGP 77
0.. G dmw illh`m kuhbnhdf usmn ky gd hdsurgd`m mdthty gs hts amgn illh`m wahà wgs
puràgsmn spm`hlh`gbby hd tam `mdtmr i l g o g c i r `hty hd irnmr t i mxpbiht hts
`gphtgb fghds pitmdthgb. âm pripmrty saiubn km g`ìudtmn l i r udnmr
g. UGP ;5 k. UGP 7< `. UGP >5 n. UGP 77
>. âm gppbh`gkbm UL[P/UGP l i r g pripmrty kmhdf ìdstru`tmn i r nmvmbipmn l i r

luturm usm gs hdvmstomdt pripmrty hs
g. UGP ;, Hdvmdtirhms, udthb ìdstru`thid hs ìopbmtm gdn tamd ht hs g`ìudtmn
l i r udnmr UGP >5, Hdvmstomdt Uripmrty.
k. UGP >5, Hdvmstomdt Uripmrty.
`. UGP 77, @idstru`thid @idtrg`ts, udthb ìdstru`thid hs ìopbmtm gdn tamd ht
hs g`ìudtmn l i r udnmr UGP >5, Hdvmstomdt Uripmrty.
n. UGP 7<, Uripmrty, Ubgdt, gdn Mquhpomdt, udthb ìdstru`thid hs ìopbmtm gdn
tamd ht hs g`ìudtmn l i r udnmr UGP >5, Hdvmstomdt Uripmrty.
(Gngptmn)
=. V a h ` a i l tam libbiwhdf stgtmomdts kmst nms`rhkm 'iwdmr-i`ùphmn pripmrty',

g`ìrnhdf t i UGP>5 Hdvmstomdt pripmrty 9
g. Uripmrty ambn l i r sgbm hd tam irnhdgry ìursm i l kushdmss
k. Uripmrty ambn l i r usm hd tam p rinu`thid gdn suppby i l f i i n s i r smrvh`ms
`. Uripmrty ambn t i mgrd rmdtgbs
n. Uripmrty ambn l i r gnohdhstrgthvm purpisms
7;5
m. k gdn n
(G@@G)
[mìfdhthid gdn nmrmìfdh thid

<. V a h ` a i l tam libbiwhdf wiubn km rmpirtmn gs Hdvmstomdt Uripmrty9
g. Uripmrty tagt hs kmhdf ìdstru`tmn i r nmvmbipmn l i r luturm usm gs iwdmr-
i`ùphmn pripmrty.
k. Uripmrty tagt hs bmgsmn t i gditamr mdthty udnmr g lhdgd`m bmgsm.
`. Iwdmn-i`ùphmn pripmrty gwghthdf sgbm.
n. Uripmrty gvghbgkbm l i r bmgsm.
6. V a h ` a i l tam libbiwhdf wiubn d i t km rmpirtmn gs hdvmstomdt pripmrty9

g. Uripmrty iwdmn ky tam mdthty gdn bmgsmn i u t udnmr idm i r o i r m ipmrgthdf
bmgsms.
k. Uripmrty ambn ky tam mdthty udnmr lhdgd`m bmgsm t i km bmgsmn i u t udnmr idm
i r o i r m ipmrgthdf bmgsms
`. [mgb mstgtm ambn l i r gd udnmtmrohdmn luturm usm.
n. Uripmrty iwdmn ky tam mdthty gdn bmgsmn i u t t i gditamr mdthty udnmr g
lhdgd`m bmgsm.
1. G pripmrty whbbkm `bgsshlhmn gs hdvmstomdt pripmrty hl

g. ht hs bmgsmn udnmr g lhdgd`m bmgsm
k. tam iwdmr-i`ùphmn pirthid hs shfdhlh`gdt
`. tam mdthty privhnms rmbgthvmby hdshfdhlh`gdt gd`hbbgry smrvh`ms (smùrhty,
cgdhtirhgb smrvh`ms) t i tam i`ùpgdts i l tam pripmrty
n. ht hs rmdtmn i u t t i g sukshnhgry gdn ìdsibhngtmn lhdgd`hgb stgtmomdts grm
prmpgrmn
8. Hdvmstomdt pripmrthms grm hdhthgbby rmìfdhzmn gt ` i s t wahà ìoprhsms

puràgsm prh`m gdn gdy nhrm`tby gttrhkutgkbm mxpmdnhturm. V a h ` a i l tam
libbiwhdf o g y km trmgtmn gs nhrm`t ` is ts i l g`quhshthid gdn, tamrmlirm,
hd`rmgsms tam ` i s t t i km hdhthgbby rmìfdhzmn l i r tam hdvmstomdt pripmrty9
g. Urilmsshidgb lmms l i r bmfgb smrvh`ms gdn pripmrty trgdslmr tgxms.
k. Ptgrt-up ì s ts
`. Ipmrgthdf bissms hdùrrmn kmlirm tam hdvmstomdt pripmrty gàhmvms tam
pbgddmn bmvmbi l i`ù p gd `y
n. Gkdirogb goiu d ts i l wgstmn ogtmrhgb, bgkir i r itamr rmsiur`ms hdùrrmn
hd ìdstru`thdf i r nmvmbiphdf tam pripmrty
75. V a h ` a i l tam libbiwhdf hs gd hdvmstomdt pripmrty9

g. Uripmrthms ùrrmdtby kmhdf nmvmbipmn l i r sgbm
k. Hdvmstomdt pripmrthms tagt grm ùrrmdtby kmhdf nmvmbipmn l i r luturm usm gs
iwdmr-i`ùphmn pripmrty
`. Uripmrty tagt hs bmgsmn i u t t i gditamr mdthty udnmr g lhdgd`m bmgsm
n. Kuhbnhdf rmdtmn i u t hd gd ipmrgthdf bmgsm wamrm tam iwdmr privhnms
ohdhogb smrvh`ms
77. Gbb i l tam libbiwhdf whbbd it qugbhly gs hdvmstomdt pripmrty, mx`mpt9

g. Ogàhdmrhms tagt grm ambn l i r bmgsm
k. Aitmbs i r oitmbs
`. Gd gfrhùbturgb bgdn puràgsmn l i r gpprm`hgthid purpisms
n. Mquhpomdt puràgsmn l i r gd hdnmtmrohdgtm purpism
7 ; . Hd g`ìudthdf l i r hdvmstomdt pripmrty,

H. âm ` i s t oinmb usmn l i r pripmrty, pbgdt, gdn mquhpomdt hs tam sgom gs tam
` i s t oinmb usmn l i r hdvmstomdt pripmrty.
7;7
HH. âm rmvgbugthid oinmb usmn l i r pripmrty, pbgdt, gdn mquhpomdt hs tam
sgom gs tam lghr vgbum oinmb usmn l i r hdvmstomdt pripmrty.
70. ]dnmr UGP >5, hd nmtmrohdhdf tam lghr vgbum i l gd hdvmstomdt pripmrty, wahà
i l libbiwhdf saiubn d i t km ìdshnmrmn9
g. ìdthdfmdt rmdt `. lurdhturm hd`bunmn hd rmdtmn pripmrty
k. luturm `gphtgb mxpmdnhturm n. ghr-ìdnhthidhdf hd g rmdtgb kuhbnhdf
7>. âm lghr vgbum i l gd hdvmstomdt pripmrty mx`bunms wahà i l tam libbiwhdf9
g. prmpghn i r g``rumn ipmrgthdf bmgsm hdìom
k. mquhpomdt ognm gd hdtmfrgb pgrt i l tam pripmrty
`. luturm ìs t s i l ngy-ti-ngy smrvh`hdf i l tam gssmt
n. mbmvgtir hd g kuhbnhdf tagt hs rmpbg`mn mvmry gltmr 75 ymgrs.
7=. Hnmdthly tam ìrrm`t stgtmomdts l r i o tam libbiwhdf.

H. Hdvmstomdt pripmrty o g y km vgbumn suksmqumdt t i hdhthgb rmìfdhthid
ushdf tam ` i s t oinmb i r tam rmvgbugthid oinmb.
HH. Nmprm`hgkbm pripmrthms omgsurmn udnmr tam rmvgbugthid oinmb grm sukcm`t
t i nmprm`hgthid.
HHH. Nmprm`hgkbm hdvmstomdt pripmrthms omgsurmn udnmr tam lghr vgbum oinmb
grm d i t sukcm`t t i nmprm`hgthid.
H\. âm lghr vgbum i l g pripmrty `bgsshlhmn gs hdvmstomdt pripmrty omgsurmn
udnmr tam lghr vgbum oinmb hs rmquhrmn t i km nmtmrohdmn o i r m lrmqumdtby
tagd tam lghr vgbum i l g pripmrty omgsurmn udnmr tam rmvgbugthid oinmb.
g. H, HH,HHH,H\ k. HH, HHH,H\ `. HHH,H\ n. HHH
7<. Gd mdthty ags g lg`tiry, wahà num t i g nm`bhdm hd g`thvhty, hs d i bidfmr rmquhrmn
gdn hs d i w `bgsshlhmn gs ambn l i r sgbm. V a h ` a i l tam libbiwhdf hs ìrrm`t9
g. âm pripmrty o g y km `bgsshlhmn gs hdvmstomdt pripmrty hl tamrm hs
ìoomd`momdt i l nmvmbipomdt whta vhmw t i sgbm.
k. âm pripmrty saiubn km omgsurmn ushdf ` i s t oinmb i r lghr vgbum oinmb
kut d i t k i t a .
`. âm pripmrty saiubn sthbb km nmprm`hgtmn hl tam pripmrty hs omgsurmn udnmr
lghr vgbum oinmb.
n. âm pripmrty hs `bgsshlhmn gs ambn l i r sgbm gdn hs d i t gd hdvmstomdt
pripmrty.
76. Gd gfrhùbturgb bgdn hs puràgsmn l i r hts hdvmstomdt pitmdthgb. Ubgddhdf

pmrohsshid ags d i t kmmd iktghdmn l i r kuhbnhdf ìdstru`thids i l gdy jhdn.
V a h ` a i l tam libbiwhdf hs ìrrm`t9
g. tam pripmrty saiubn km `bgsshlhmn gs UUM
k. tam pripmrty o g y km `bgsshlhmn gs hdvmstomdt pripmrty km`gusm i l tam bg`j
i l pmrohsshid
`. tam pripmrty o g y km `bgsshlhmn gs hdvmstomdt pripmrty nmsphtm tam bg`j i l
pmrohsshid
n. tam pripmrty saiubn km `bgsshlhmn hdhthgbby gs hdvmstomdt pripmrty pmdnhdf
tam rm`mhpt i l pmrohsshid: gltmr tam rm`mhpt i l pmrohsshid, tam pripmrty
saiubn km `bgsshlhmn gs UUM.
71. G fghd grhshdf l r i o g àgdfm hd tam lghr vgbum i l gd hdvmstomdt pripmrty l i r

wahà gd mdthty ags iptmn t i usm tam lghr vgbum oinmb hs rmìfdhzmn hd
g. Urilht i r biss l i r tam ymgr.
k. Fmdmrgb rmsmrvm hd tam sagrmaibnmrs‘ mquhty.
`. \gbugthid rmsmrvm hd tam sagrmaibnmrs‘ mquhty.
n. Didm i l tam gkivm.
(Gngptmn)
7;;
78. V a h ` a i l tam libbiwhdf tmros kmst nms`rhkms pripmrty ambn t i mgrd rmdtgbs i r
l i r `gphtgb gpprm`hgthid9
g. Lrmmaibn pripmrty `. Iwdmr-i`ùphmn pripmrty
k. Bmgsmaibn pripmrty n. Hdvmstomdt pripmrty
(G@@G)
; 5 . A i w nims tam lghr vgbum oinmb nhllmr l r i o tam rmvgbugthid oinmb9

g. Hd`rmgsms hd `grryhdf g o i u d t gkivm g ìst-kgsmn omgsurm grm rmìfdhzmn
hdmquhty
k. @agdfms hd lghr vgbum grm rmìfdhzmn t a r i u f a prilht i r biss
`. g gdn k
n. dmhtamr g d i r k
; 7 . Pmbm`t tam ìrrm`t stgtmomdt.

g. G bmgshdf ` i o p g d y saiubn trmgt gbb i l hts gssmts usmn hd privhnhdf bmgsm
smrvh`ms gs hdvmstomdt pripmrty
k. Hdvmstomdt pripmrthms tagt grm t i km nhspismn i l whtaiut lurtamr
nmvmbipomdt grm trmgtmn gs hdvmstomdt pripmrty udthb tamy grm
nmrmìfdhzmn
`. Gbb hdvmstomdt pripmrthms ambn l i r `gphtgb gpprm`hgthid whbb km `bgsshlhmn gs
ambn l i r sgbm hd tam bidf rud
n. Hdvmstomdt pripmrthms kmhdf rm-nmvmbipmn gs hdvmstomdt pripmrthms i d
kmagbl i l tahrn pgrthms grm hdvmstomdt pripmrthms
; ; . âm nhsthdfuhsahdf àgrg`tmrhsth` tagt hnmdthlhms gd hdvmstomdt pripmrty l r i o

itamr gssmts i l gd mdthty hs9
g. @agdfms hd lghr vgbum i l tam gssmt hs àgrfmn t i prilht i r biss
k. âm pripmrty n i d i t nmrhvm `gsa lbiws smpgrgtm l r i o itamr mdththms
`. Fmdmrgtms smpgrgtmby hnmdthlhgkbm `gsa lbiws l r i o itamr gssmts i l tam
mdththms
n. Mgrds rmdtgb gs pgrt i l tam irnhdgry ipmrgthid i l tam mdthty
; 0 . V a h ` a hs d i t ìrrm`t9
g. âm mdthrm gssmt hs `bgsshlhmn gs pripmrty, pbgdt gdn mquhpomdt hl tam
pirthid nmvitmn t i hdvmstomdt pripmrty hs hdshfdhlh`gdt
k. Hl tam pirthids i l g kuhbnhdf ambn pgrtby l i r bmgsm gdn pgrtby l i r
gnohdhstrgthvm usm `gddit km sibn smpgrgtmby, tam mdthrm pripmrty hs
`bgsshlhmn gs iwdmr-i`ùphmn hl tam pirthid usmn l i r gnohdhstrgthvm usm hs
o i r m shfdhlh`gdt.
`. Hl smrvh`ms privhnmn t i tam i`ùpgdts i l g kuhbnhdf hs shfdhlh`gdt hd rmbgthid
t i tam waibm grrgdfmomdt, tam kuhbnhdf hs `bgsshlhmn gs hdvmstomdt pripmrty
n. Idby tam pripmrty hdtmrmst hd gd gssmt g`quhrmn t a r i u f a g lhdgd`m bmgsm hs
`bgsshlhmn gs hdvmstomdt pripmrty gdn d i t tam pripmrty htsmbl
; > . Uripmrty hdtmrmst ambn ky tam bmssmm udnmr gd ipmrgthdf bmgsm o g y km

`bgsshlhmn gdn g`ìudtmn lir3
g. Gs hdvmstomdt pripmrty gt lghr vgbum
k. Gs pripmrty, pbgdt gdn mquhpomdt gt ` i s t oinmb
`. Gs hdtgdfhkbm gssmt gt ` i s t
n. Mhtamr g i r k
; = . âm hdhthgb ` i s t i l g pripmrty hdtmrmst hd gd ipmrgthdf bmgsm `bgsshlhmn gs

hdvmstomdt pripmrty sagbb km3
H. âm lghr vgbum i l tam pripmrty hdtmrmst
HH. âm prmsmdt vgbum i l tam ohdhouo bmgsm pgyomdts t i tam ipmrgthdf bmgsm
7;0
g. Hidby `. Vahàmvmr hs biwmr kmtwmmd Hgdn HH
k. HHidby n. Vahàmvmr hs ahfamr kmtwmmd Hgdn HH
; < . [mfgrnhdf pripmrty hdtmrmst hd gd ipmrgthdf bmgsm, wahà i l tam libbiwhdf `gd
km `bgsshlhmn gs hdvmstomdt pripmrty9
g. Uripmrty hdtmrmst hd gd ipmrgthdf bmgsm tagt ags d i rmbhgkby nmtmrohdgkbm
lghr vgbum
k. Uripmrty hdtmrmst hd gd ipmrgthdf bmgsm wamrmhd tam udnmrbyhdf prmohsms hs
ùrrmdtby usmn ky tam iwdmr l i r hts rmfubgr ipmrgthid
`. Uripmrty hdtmrmst hd gd ipmrgthdf bmgsm tagt hs ambn l i r gpprm`hgthid ky tam
bmssmm i r wamrmhd tam udnmrbyhdf prmohsms hs ambn l i r suk-bmgsm ky tam
bmssmm
n. Dmhtamr g, k d i r `
; 6 . V a h ` a i l tam libbiwhdf hdvmstomdt pripmrty whbb agvm g àgdfmn `bgsshlh`gthid

hd tam @idsibhngtmn Lhdgd`hgb Ptgtmomdts9
g. Hdvmstomdt pripmrthms tagt grm hdtmdnmn ky ogdgfmomdt t i km nhspismn i l
k. Hdvmstomdt pripmrthms wamrmhd iwdmr i`ùpgthid ìoo md`mn nurhdf tam
pmrhin
`. Hdvmstomdt pripmrthms tagt grm bmgsmn i u t t i gllhbhgtms i r sukshnhgrhms hd
tam ìdsibhngtmn f r i u p
n. Hdvmstomdt pripmrthms bmgsmn i u t t i mquhty omtain hdvmstmms
(Gngptmn)
; 1 . V a h ` a hs ìrrm`t rmfgrnhdf tam lghr vgbum oinmb l i r hdvmstomdt pripmrty9

g. Hdvmstomdt pripmrthms grm hdhthgbby omgsurmn gs ì s t : suksmqumdtby, tamy
grm omgsurmn gt lghr vgbum, gdy lbu`tugthids hd lghr vgbum grm rmìfdhzmn gs
rmvgbugthid hd mquhty shohbgr t i tam rmvgbugthid oinmb i l pripmrty, pbgdt
gdn mquhpomdt
k. Hdvmstomdt pripmrthms grm hdhthgbby omgsurmn gt lghr vgbum, gdy suksmqumdt
àgdfms hd lghr vgbum grm rmìfdhzmn hd prilht i r biss
`. @agdfm i l pibh`y l r i o tam lghr vgbum oinmb t i tam ` i s t oinmb hs bmgst bhjmby
t i agppmd
n. Hdvmstomdt pripmrthms grm hdhthgbby rmìfdhzmn gt lghr vgbum, gdy
suksmqumdt àgdfms hd lghr vgbum grm rmìfdhzmn gs rmvgbugthid hd mquhty
; 8 . V a h ` a i l tam libbiwhdf `hrùostgd`ms nmoidstrgtm g àgdfm l r i o iwdmr-

i`ùphmn pripmrty t i hdvmstomdt pripmrty9
g. @ioomd`momdt i l nmvmbipomdt whta g vhmw t i sgbm
k. Mdn i l rm-nmvmbipomdt i l tam hdvmstomdt pripmrty l i r usm gs hdvmstomdt
pripmrty
`. @ioomd`momdt i l iwdmr i`ùpgthid
n. Mdn i l usm i l pripmrty l i r gnohdhstrgthvm purpisms t i km bmgsmn hd idm i r
o i r m ipmrgthdf bmgsms.
05. V a h ` a hs hdìrrm`t rmfgrnhdf rm`bgsshlh`gthid i l hdvmstomdt pripmrthms9

g. ]dnmr tam ` i s t oinmb, tam `grryhdf g o i u d t i l tam pripmrty wamd `bgsshlhmn
gs hdvmstomdt pripmrty hs tam nmmomn ` i s t i l tam hdvmstomdt pripmrty
k. ]dnmr tam lghr vgbum oinmb, gdy nhllmrmd`m hd lghr vgbum gdn tam `grryhdf
g o i u d t i l gd hdvmdtiry `bgsshlhmn gs hdvmstomdt pripmrty hs rmìfdhzmn hd
prilht i r biss
`. âm lghr vgbum i l gd hdvmstomdt pripmrty omgsurmn udnmr tam lghr vgbum
oinmb tagt hs rm`bgsshlhmn t i iwdmr-i`ùphmn pripmrty gt ` i s t oinmb hs
ìdshnmrmn tam ` i s t i l tam iwdmr i`ùphmn pripmrty
n. Vamd gd iwdmr i`ùphmn pripmrty udnmr tam rmvgbugthid oinmb hs
rm`bgsshlhmn t i hdvmstomdt pripmrty gt ` i s t oinmb, tam nhllmrmd`m kmtwmmd
7;>
tam `grryhdf g o i u d t i l tam iwdmr-i`ùphmn pripmrty gdn hts lghr vgbum gt
tam thom i l rm`bgsshlh`gthid hs hd`bunmn hd prilht i r biss
07. Pmbm`t tam hdìrrm`t stgtmomdt.

g. Hdvmstomdt pripmrthms grm hdtmdnmn l i r bidf-tmro gpprm`hgthid wahbm ambn
l i r sgbm gssmts grm did-ùrrmdt gssmts ambn l i r hoomnhgtm nhspisgb
k. Vamd tam lghr vgbum i l gd hdvmstomdt pripmrty kmìoms hdnmtmrohdgkbm,
tam lghr vgbum oinmb hs lirmfidm
`. Hdvmstomdt pripmrty hs ambn l i r gpprm`hgthid i r hd`hnmdtgb ipmrgthids
wahbm iwdmr-i`ùphmn pripmrty hs nhrm`tby mopbiymn hd tam ipmrgthids i l
tam mdthty
n. Hdvmstomdt pripmrthms grm d i t ambn l i r sgbm, hdvmdtirhms grm ambn l i r sgbm hd
tam irnhdgry ìursm i l kushdmss
0 ; . V a h ` a i l tam libbiwhdf pripmrthms lgbb udnmr tam nmlhdhthid i l hdvmstomdt

pripmrty gdn tamrmlirm whtahd tam sìpm i l UGP >5 Hdvmstomdt pripmrty 9
H. Bgdn ambn l i r bidf-tmro `gphtgb gpprm`hgthid
HH. Uripmrty i`ùphmn ky gd mopbiymm pgyhdf ogrjmt rmdt
HHH. Uripmrty kmhdf ìdstru`tmn i d kmagbl i l tahrn pgrthms
H\. G kuhbnhdf iwdmn ky gd mdthty gdn bmgsmn i u t udnmr gd ipmrgthdf bmgsm
g. H, HH k. HH,H\ `. H, H\ n. HH, HHH,H\
00. Hdvmstomdt pripmrty hs hdhthgbby rmìfdhzmn gt

g. ` i s t
k. lghr vgbum
`. lghr vgbum pbus trgdsg`thid ` i s t
n. ` i s t hl tam mdthty libbiws tam ` i s t omtain: lghr vgbum hl tam mdthty libbiws
tam lghr vgbum omtain
0>. âm hdhthgb ` i s t i l g pripmrty hdtmrmst ambn udnmr g lhdgd`m bmgsm gdn `bgsshlhmn
gs gd hdvmstomdt pripmrty sagbb km
g. tam lghr vgbum i l tam pripmrty
k. tam prmsmdt vgbum i l tam ohdhouo bmgsm pgyomdts
`. tam biwmr i l tam lghr vgbum i l tam pripmrty gdn tam prmsmdt vgbum i l tam
ohdhouo bmgsm pgyomdts
n. tam lghr vgbum i l tam pripmrty i r tam prmsmdt vgbum i l tam ohdhouo bmgsm
pgyomdts gt tam ipthid i l tam mdthty
0=. V a h ` a i l tam libbiwhdf fmdmrgbby privhnms tam kmst mvhnmd`m i l lghr vgbum l i r
gd hdvmstomdt pripmrty9
g. Nhsìudtmn `gsa lbiw pricm`thids kgsmn i d rmbhgkbm msthogtms i l luturm
`gsa lbiws.
k. [m`mdt prh`ms i d bmss g`thvm ogrjmts whta gncustomdts t i rmlbm`t àgdfms
hd m ` i d i o h ` ìdnhthids.
`. @urrmdt prh`ms l i r pripmrthms i l g nhllmrmdt dgturm i r sukcm`t t i nhllmrmdt
ìdnhthids.
n. @urrmdt prh`ms i d gd g`thvm ogrjmt l i r shohbgr pripmrty hd tam sgom
bi`gthid gdn ìdnhthid.
0<. Vamd g pripmrty hdtmrmst hd gd ipmrgthdf bmgsm hs `bgsshlhmn gs hdvmstomdt

pripmrty9
g. âm usm i l tam lghr vgbum oinmb kmìoms ` io p u b s ir y idby l i r shohbgr
pripmrty hdtmrmsts
k. âm usm i l tam lghr vgbum oinmb kmìoms ì o p u b s i ry l i r gbb hdvmstomdt
pripmrthms
7;=
`. âm usm i l tam lghr vgbum oinmb kmìoms tam prhirhty l i r gbb hdvmstomdt
pripmrthms
n. Mhtamr g gdn `
06. H [ J GDDIX @i.‘s hdvmstomdt hd rmgb pripmrty ags `grryhdf vgbum i l

₷7,555,555 udnmr tam lghr vgbum oinmb, kmlirm gncustomdt. Hl tam lghr ogrjmt
vgbum gt mdn i l tam ymgr hs ₷155,555, a i w o u ` a saiubn km tam fghd i r biss i d
trgdslmr hl Hrj wiubn sahlt t i ` i s t oinmb9
g. fghd i l ₷;55,555 rmpirtmn gs itamr ìoprmamdshvm hdìom
k. biss i l ₷;55,555 rmpirtmn gs itamr biss hd tam hdìom stgtmomdt
`. biss i l ₷;55,555 rmpirtmn hd mquhty gs nm`rmgsm hd rmvgbugthid surpbus
n. didm
(Gngptmn)
01. V a h ` a i l tam libbiwhdf nims d i t hdnh`gtm àgdfm hd usm i l tam pripmrty gdn
tamrmlirm prm`bunms trgdslmrs t i i r l r i o hdvmstomdt pripmrty `bgsshlh`gthid9
g. Ptgrt i l iwdmr i`ùpgthid
k. Mdn i l iwdmr i`ùpgthid
`. Ptgrt i l nmvmbipomdt whta g vhmw t i sgbm
n. Mdthty nm`hnms t i smbb gd hdvmstomdt pripmrty whtaiut nmvmbipomdt.
08. ]dnmr UGP>5 Hdvmstomdt pripmrty , wahà i l tam libbiwhdf gnnhthidgb

nhs`bisurms oust km ognm wamd gd mdthty àii sms tam ` i s t oinmb gs hts
g`ìudthdf pibh`y l i r hdvmstomdt pripmrty9
g. âm lghr vgbum i l tam pripmrty
k. âm prmsmdt vgbum i l tam pripmrty
`. âm vgbum hd usm i l tam pripmrty
n. âm dmt rmgbhzgkbm vgbum i l tam p ripmrty
(G@@G)
>5. UGP>5 Hdvmstomdt pripmrty fhvms g àih`m kmtwmmd t w i nhllmrmdt oinmbs gs

tam g`ìudthdf pibh`y t i km usmn hd rmbgthid t i hdvmstomdt pripmrty. V a h ` a i l
tam libbiwhdf nhs`bisurms saiubn km ognm wamd tam lghr vgbum oinmb ags kmmd
gniptmn9
g. Nmprm`hgthid omtains usmn
k. âm g o i u d t i l hopghromdt bissms rmìfdhzmn
`. ]smlub bhvms i r nmprm`hgthid rgtms usmn
n. Dmt fghds i r bissms l r i o lghr vgbum gncustomdts
(G@@G)
>7. Hd `gsm i l pripmrty ambn udnmr gd ipmrgthdf bmgsm gdn `bgsshlhmn gs hdvmstomdt
pripmrty
g. âm mdthty ags t i g`ìu d t l i r tam hdvmstomdt pripmrty udnmr tam ` i s t
oinmb idby.
k. âm mdthty ags t i usm tam lghr vgbum oinmb idby.
`. âm mdthty ags tam àih`m kmtwmmd tam ` i s t oinmb gdn tam lghr vgbum oinmb.
n. âm mdthty dmmns idby t i nhs`bism tam lghr vgbum gdn `gd usm tam ` i s t oinmb
udnmr UGP 01.
(Gngptmn)
> ; . Gd hdvmstomdt pripmrty hs nmrmìfdhzmn wamd

g. Ht hs nhspismn t i g tahrn pgrty.
k. Ht hs pmrogdmdtby whtanrgwd l r i o usm.
`. D i luturm m ` i d i o h ` kmdmlhts grm mxpm`tmn l r i o hts nhspisgb.
n. hd gdy i l tamsm
(Gngptmn)
7;<
>0. Nmrmìfdhthid i l hdvmstomdt pripmrty whbbd it km rmquhrmn wamd
g. ht kmìoms tam sukcm`t i l gd ipmrgthdf bmgsm
k. ht hs sibn
`. ht kmìoms tam sukcm`t i l gsgbm gdn bmgsmkg`j nmgb
n. ht kmìoms tam sukcm`t i l lhdgd`m bmgsm
>>. Gd mdthty ags g lg`tiry tagt ags kmmd saut niwd l i r g ymgr num t i vgrhius
rmgsids, hd`bunhdf wirjmr udrmst gdn strhjm. âm mdthty pbgds t i smbb tahs
lg`tiry. Ht saiubn
g. @bgsshly tam lg`tiry gs hdvmstomdt pripmrty.
k. @bgsshly tam lg`tiry gs pripmrty ambn l i r sgbm hl gbb tam rmquhrmomdts i l
U L [ P = Did-ùrrmdt Gssmts Ambn l i r Pgbm gdn Nhsìdthdumn Ipmrgthids grm
omt.
`. @bgsshly tam lg`tiry gs pripmrty, pbgdt, gdn mquhpomdt udnmr UGP 7<.
n. Vrhtm i l l tam dmt k i i j vgbum gdn nhs`bism tagt lg`t hd tam liitditms t i tam
lhdgd`hgb stgtmomdts.
(Gngptmn)
>=. ^rgdslmrs l r i o hdvmstomdt pripmrty t i pripmrty, pbgdt, gdn mquhpomdt grm

gppriprhgtm
g. Vamd tamrm hs àgdfm i l usm.
k. Kgsmn i d tam mdthty‘s nhs`rmthid.
`. Idby wamd tam mdthty gnipts tam lghr vgbum oinmb udnmr UGP 01.
n. âm mdthty `gd dmvmr trgdslmr pripmrty hdti gditamr `bgsshlh`gthid i d tam
kgbgd`m sammt id`m ht hs `bgsshlhmn gs hdvmstomdt pripmrty.
(Gngptmn)
Nhs`bisurm
><. V a h ` a i l tam libbiwhdf hs d i t g rmquhrmn nhs`bisurm hdvibvhdf hdvmstomdt
pripmrty9
g. âm g`ìudthdf oinmb libbiwmn l i r hdvmstomdt pripmrty
k. Vamtamr pripmrty hdtmrmsts udnmr ipmrgthdf bmgsms grm `bgsshlhmn gs
hdvmstomdt pripmrthms
`. âm nmprm`hgthid omtain usmn l i r hdvmstomdt pripmrty omgsurmn udnmr
tam lghr vgbum oinmb
n. @rhtmrhg t i nhsthdfuhsa hdvmstomdt pripmrty l r i o iwdmr-i`ùphmn pripmrty
wamd tamrm hs `bgsshlh`gthid nhllhùbty
>6. V a h ` a hs d i t g nhs`bisurm udnmr tam ` i s t oinmb l i r hdvmstomdt pripmrty9

g. âm nmprm`hgthid rgtms usmn
k. âm lghr vgbum i l tam hdvmstomdt pripmrty
`. âm dmt fghd i r biss l r i o lghr vgbum gncustomdts
n. âm nmprm`hgthid omtains usmn

7. N 77. @ ;7. K 07. K >7. K
;. N 7;. K ;;. @ 0;. @ >;. N
0.. K 70. K ;0 . @ 00. G >0. G
>.. K 7>. G ;> . G 0>. @ >>. K
=. M 7=. K ;=. G 0=. N >=. G
<. N 7<. N ;<. @ 0<. K ><. @
6. N 76. @ ;6. @ 06. N >6. @
1. @ 71. G ;1. @ 01. N
8. G 78. N ;8. N 08. G
75. N ;5. K 05. N >5. N
7;6
@agptmr ; 5
Hdtgdfhkbm Gssmts
@agptmr ; 5 3 Oubthpbm àih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

[msmgrà g d n nmvmbipomdt mxpmdsm

7.. NM K] D J MQUIPM @i. ognm mxpmdnhturms l i r tam libbiwhdf3
@ist hd g`thvhthms ghomn gt iktghdhdf dmw jdiwbmnfm ₷>5,555
Ogrjmthdf rmsmgrà t i stuny ìdsuomr tgstms ;5,555
@ist i l nmvmbiphdf gdn prinu`hdf g prititypm oinmb 7;,555
@ist i l tmsthdf tam prititypm oinmb l i r sglmty gdn mdvhridomdtgb
lrhmdnbhdmss 7<5,555
@ist rmvhshdf nmshfds l i r lbgws hd tam prititypm oinmb <5,555
Pgbgrhms i l mopbiymms, ìdsubtgdts, gdn tmàdh`hgds hdvibvmn hd
[&N 15,555
@ist i l ìdlmrmd`m l i r tam hdtrinu`thid i l tam dmwby nmvmbipmn
prinu`t hd`bunhdf lmm i l g oinmb ahrmn gs mdnirsmr >55,555
Gnvmrthshdf t i mstgkbhsa rmìfdhthid i l tam dmwby nmvmbipmn
prinu`t 7;5,555
A i w o u ` a hs rmìfdhzmn gs rmsmgrà gdn nmvmbipomdt mxpmdsm9

g. ;8;,5 55 k. 0=;,555 `. 08;,555 n. 68;,555
[msmgrà g d n nmvmbipomdt mxpmdsm ‐ whta rm`mhvgkbm

; . F I I P M X L I I B H P A @i. ognm mxpmdnhturms l i r tam libbiwhdf3
@ist hdùrrmn i d smgrà l i r gbtmrdgthvms l i r ogtmrhgbs, nmvh`ms,
prinu`ts, pri`mssms, systmos i r smrvh`ms ₷>5,555
@ist i l lhdgb smbm`thid i l pisshkbm gbtmrdgthvms l i r g dmw pri`mss 0;,555
^riukbm-saiithdf nurhdf ìoomr`hgb prinu`thid ;5,555
Umrhinh` i r riuthdm nmshfd àgdfms t i mxhsthdf prinu`ts 7;,555
Oinhlh`gthid i l nmshfd l i r g spm`hlh` ùstiomr 7<5,555
Ugyomdts ognm t i P U I I D X , Hd`. l i r [ & N pm rliromn ky P U I I D X l i r <5,555
FIIPMX
@ist i l [ & N pmrliromn ky F I I P M X l i r PHBBX @irp. 15,555

g. 70;,555 k. 7=;,555 `. 0;>,555 n. 7=;,555
[msmgrà g d n nmvmbipomdt mxpmdsm ‐ whta hdtgdfhkbm gssmt

0. [MGBO J H D F N I O @i. ognm mxpmdnhturms l i r tam libbiwhdf3
@ist i l nmshfd, ìdstru`thid gdn ipmrgthid i l g phbit pbgdt tagt hs
d i t i l g s`gbm mìdioh`gbby lmgshkbm l i r ìoomr`hgb prinu`thid ₷>5,555
@ist i l nmshfd, ìdstru`thid gdn ipmrgthid i l pbgdt tagt hs lmgshkbm
l i r ìoomr`hgb prinu`thid 0;,555
@ist i l nmshfd i l tiibs, chfs, oibns gdn nhms hdvibvhdf dmw
tmàdibify ;5,555
7;1
@ist i l riuthdm, smgsidgb, gdn pmrhinh` nmshfd i l tiibs, chfs, oibns
gdn nhms 7;,555
@ist i l mdfhdmmrhdf libbiw t a r i u f a hd gd mgrby pagsm i l
ìoomr`hgb prinu`thid 7<5,555
@ist i l qugbhty ìd tr ib nurhdf ìoomr`hgb prinu`thid <5,555
Gngptgthid i l gd mxhsthdf `gpgkhbhty t i g pgrthùbgr ùstiomr‘s
dmmn 15,555
@ists hd nmvmbiphdf siltwgrm l i r hdtmrdgb usm hd [MGBO‘s fmdmrgb
ogdgfmomdt hdlirogthid systmo (gltmr tmàdibifh`gb lmgshkhbhty
ags kmmd mstgkbhsamn) 7<5,555

g. <5,555 k. ;;5,5 55 `. 8;,555 n. ; = ; , 5 5 5
[msmgrà g d n nmvmbipomdt mxpmdsm ‐ whta UUM

>. L M [ I @ H I ] P LHM[@M @i. ognm mxpmdnhturms l i r tam libbiwhdf3
@ist i l puràgsmn kuhbnhdf t i km usmn hd vgrhius [ & N pricm`ts ₷>55,555
Nmprm`hgthid i d tam kuhbnhdf nms`rhkmn gkivm 0;,555
@ist i l ogàhdm g`quhrmn t i km usmn i d idby idm [ & N pricm`t 155,555
Oinhlh`gthid t i tam liroubgthid i l g àmoh`gb prinu`t <5,555
B gkirgtiry rmsmgrà ghomn gt nhsìvmry i l dmw tmàdibify >1,555

g. 7>5,555 k. 115,555 `. 15,555 n. 8>5,555
Htmos dit rmìfdhzmn g s hdtgdfhkbm gssmts

=. C ] O K I \M[X BG[FM @i. ags ognm mxpmdnhturms l i r tam libbiwhdf3
Hdtmrdgbby fmdmrgtmn krgdn ₷>5,555
Pmbl-`rmgtmn ogstamgn gdn pukbhsahdf thtbm ;5,555
Hdtmrdgbby `rmgtmn ùstiomr bhst gdn irnmr k g ` j b i f 7;,555
Uuràgsmn fiinwhbb l r i o g kushdmss ìokhdgthid 7<5,555
Mxpmdnhturm hdùrrmn t i hoprivm tam g`quhrmn fiinwhbb <5,555
Hdtmrdgbby fmdmrgtmn fiinwhbb 15,555
Uuràgsmn krgdns, ogstamgns, pukbhsahdf thtbms, ùstiomr bhsts,
gdn irnmr gdn prinu`thid k g ` j b i f s >55,555
Mxpmdnhturms hdùrrmn t i hoprivm puràgsmn krgdns,
ogstamgns, pukbhsahdf thtbms, ùstiomr bhsts, gdn irnmr gdn
prinu`thid kg`jbif s 7;5,555
A i w o u ` a i l tam mxpmdnhturms hdùrrmn o g y qugbhly gs hdtgdfhkbm gssmts t i km

g`ìudtmn l i r udnmr UGP 019
g. 18;,555 k. >8;,555 `. >55,555 n. =;5,555
^ r g n m og r j g ` q u h r m n t a r i u f a puràgsm
<. I d Cgdugry 7, ;5x7, P]LLH@HMD^ @i. g`quhrmn trgnmogrj l r i o M D I ] F A , Hd`.
l i r g titgb ` i s t i l ₷>55,555. Itamr rmbgtmn ì s t s hdùrrmn hd`bunm tam
libbiwhdf3
@ists i l mopbiymm kmdmlhts grhshdf nhrm`tby l r i o krhdfhdf tam gssmt
t i hts hdtmdnmn ìdnhthid ₷>5,555
Urilmsshidgb lmms grhshdf nhrm`tby l r i o krhdfhdf tam gssmt t i hts
7;8
hdtmdnmn ìdnhthid ;5,555
@ists i l hdtrinu`hdf tam dmw prinu`t hd`bunhdf gnvmrthsmomdt
ìs t s 7;,555
A i w o u ` a hs tam ` i s t i l tam hdtgdfhkbm gssmt9

g. ><5,555 k. >6;,555 `. >55,555 n. >7;,555
^rgnmogrj iktghdmn tariufa smbl-fmdmrgthid

6. I d Cgdugry 7, ;5x7, U[HOM LH[P^ @i. fmdmrgtmn g trgnmogrj. @ists hdùrrmn
hd`bunm tam libbiwhdf3
@ists i l ogtmrhgbs gdn smrvh`ms usmn i r ìdsuomn hd fmdmrgthdf
tam trgnmogrj ₷;55,555
@ists i l mopbiymm kmdmlhts hdùrrmn hd fmdmrgthdf tam trgnmogrj >5,555
Lmms t i rmfhstmr tam trgnmogrj ;5,555
Goirthzgthid i l pgtmdts gdn bh`mdsms tagt wmrm usmn t i fmdmrgtm
tam trgnmogrj 1,555
Pmbbhdf, gnohdhstrgthvm gdn itamr fmdmrgb ivmramgn mxpmdnhturms 7;5,555
A i w o u ` a hs tam ` i s t i l tam hdtgdfhkbm gssmt9

g. ;5,555 k. ;<1,555 `. ;<5,555 n. 011,555
V m k shtm ` i s t
1. K [ G V D X P ^ [ I D F @i., gd gunht lhro, hdùrrmn tam libbiwhdf ì s ts hd
smbl-nmvmbipomdt i l hts wmk shtm. âm wmk shtm whbb km usmn ky hts
gunhtirs hd, g o i d f itamr tahdfs, smdnhdf moghbs t i `bhmdts, pisthdf upngtms
i d lhdgd`hgb rmpirthdf gdn gunhthdf stgdngrns gdn itamr rmbmvgdt
rmfubgthids, upbignhdf gdn rmtrhmvhdf w ir jh d f pgpmrs, gdn hd àm`jhdf tamhr
pgy sbhps.
@ists hdùrrmn hd puràgshdf wmk smrvmrs, stgfhdf smrvmrs,
prinu`thid smrvmrs gdn Hdtmrdmt ìddm`thids ;,555,555
@ists hdùrrmn nurhdf tam pbgddhdf stgfm >55,555
@ists hdùrrmn nurhdf tam gppbh`gthid gdn hdlrgstru`turm,
frgpah`gb nmshfd, gdn ìdtmdt nmvmbipomdt stgfm. 7,;55,555
@ists hdùrrmn nurhdf ipmrgthdf stgfm ;55,555
Gssuom tagt gbb ìdnhthids l i r `gphtgbhzgthid i l nmvmbipomdt ì s t s grm omt, a i w

o u ` a hs tam ` i s t i l wmk shtm rmìfdhzmn gs hdtgdfhkbm gssmt9
g. 0,<55,555 k. 7,;55,555 `. 7,<55,555 n. 5
V m k shtm ` i s t
8. A]OGDM @IDPHNM[G^M @i. hdùrrmn tam libbiwhdf ` is ts hd rmbgthid t i tam
nmvmbipomdt i l wmk shtm3
Nmvmbipomdt ìs ts i l g wmk shtm t i km usmn hdtmrdgbby ;55,555
Nmvmbipomdt ìs ts i l g wmk shtm t i km usmn mxtmrdgbby hd
p r i o i t h d f gdn gnvmrthshdf prinu`ts. @ustiomrs pbg`m irnmrs
pmrsidgbby gt rmtghb iutbmt stirms i r t a r i u f a tmbmpaidm i r
lg`shohbm. >5,555
Nmvmbipomdt ìs ts i l wmk shtms ambn l i r sgbm t i vgrhius `bhmdts. 7;5,555
Hdtmrdmt lmm pghn l i r tam o i d t a >,555
A i w o u ` a hs `gphtgbhzmn gs hdtgdfhkbm gssmt9

g. ;55,555 k. ;>5,555 `. 0;5,555 n. 5
705
V m k shtm ` i s t
75. PM@[M^M FH\M I L L @i. hdùrrmn tam libbiwhdf ìs t s hd rmbgthid t i tam
nmvmbipomdt i l hts wmk shtm.
Nmvmbipomdt ìs ts i l g wmk shtm t i km usmn mxtmrdgbby.
@ustiomrs pbg`m irnmrs gdn pgy nhrm`tby t a r i u f a tam wmk shtm. 7;5,555
Ugyomdt t i Or . Vmk nmvmbipmr l i r ahs gsshstgd`m hd nmvmbiphdf
tam wmk shtm. >5,555
@ist i l nhfhtgb p a i t i f r g p as i l f i i n s upbignmn t i tam wmk shtm ;5,555
Urilmsshidgb lmm i l O r . Ogddy Kijshdfmri, tam prinu`t mdnirsmr 7;,555,555
Lmm i l O r . Lrmnnhm @rigà l i r o g j h d f O r . O gddy swmgt kmlirm
tam ph`tirhgb. >,555,555
A i w o u ` a hs `gphtgbhzmn gs hdtgdfhkbm gssmt9

g. =15,555 k. 7<,=15,555 `. 715,555 n. 7<5,555
@ustiomr bhst
77. I d Cgdugry 7, ;5x7, U B ] O U L ] B B X [ I ] D N M N @i. puràgsmn g ùstiomr bhst i l
g bgrfm nhstrhkutir i l amgbta prinu`ts l i r ₷715,555. âhs ùstiomr ngtgkgsm
hd`bunms dgom, ìd tg`t hdlirogthid, irnmr ahstiry, gdn nmoifrgpah`
hdlirogthid. U B ] O U mxpm`ts t i kmdmlht l r i o tam hdlirogthid mvmdby ivmr g 0-
ymgr pmrhin. A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdtgdfhkbm i d Nm`mokmr
07, ;5x79
g. 7;5,555 k. <5,555 `. 715,555 n. 5
Lrgdàhsm whta lhdhtm usmlub bhlm

7 ; . I d Cgdugry 7, ;5x7, V A I B M P I O M @i. g`quhrmn g lrgdàhsm l r i o AMGBÂX @i.
l i r ₷7,<55,555. âm lrgdàhsm fhvms V A I B M P I O M tam rhfat t i smbb AMGBÂX‘s
prinu`ts udthb Nm`mokmr 07, ;5x=, gt wahà ngtm V A I B M P I O M o g y rmdmw
tam lrgdàhsm l i r gditamr lmm sukcm`t t i g dmw lrgdàhsm gfrmmomdt. Hd Cgdugry
;5x7, AMGBÂX ags pmrliromn sukstgdthgbby gbb tam s mrvh`ms rmquhrmn udnmr
tam lrgdàhsm ìd trg`t gdn V A I B M P I O M stgrtmn ipmrgthdf tam lrgdàhsm.
Gddugb pmrhinh` lrgdàhsm lmm l i r ;5x7 hs ₷<5,555. A i w o u ` a hs tam
goirthzgthid mxpmdsm rmìfdhzmn hd ;5x79
g. 0;5,555 k. <5,555 `. 15,555 n. 5
Lrgdàhsm whta lhdhtm usmlub bhlm

I d Cgdugry 7, ;5x7, @B]P^M[ @i. g`quhrmn g pmrpmtugb lrgdàhsm l r i o K]D@A @i.
l i r ₷155,555 ky pgyhdf ₷>55,555 `gsa gs niwd pgyomdt gdn hssuhdf g ditm
pgygkbm l i r tam rmoghdnmr. âm ditm pgygkbm hs pgygkbm hd lhvm mqugb gddugb
pgyomdts i l ₷15,555 stgrthdf Cgdugry 7, ;5x7. âm lrgdàhsm fhvms @B]P^M[ tam
rhfat t i ogdulg`turm gdn smbb Wummd‘s kgbbs ushdf tam pri`mssms nmvmbipmn ky
K]D@A @i. l i r gd hdnmlhdhtm pmrhin. âm hoputmn rgtm i l hdtmrmst hs 75%
Hd Cgdugry ;5x7, K]D@A ags pmrliromn sukstgdthgbby gbb tam smrvh`ms rmquhrmn
udnmr tam lrgdàhsm ìd trg`t gdn @B]P^M[ stgrtmn o g j h d f kgbbs. Gddugb pmrhinh`
lrgdàhsm lmm l i r ;5x7 hs ₷;55,555.
70. A i w o u ` a hs tam hdhthgb ` i s t i l tam lrgdàhsm9

g. 000,<55 k. 1 > ; , 7 < ; `. <=<,6>> n. 600,<55
7>. A i w o u ` a hs tam titgb mxpmdsm rmìfdhzmn hd ;5x7 rmbgtmn t i tam lrgdàhsm9

g. ;55,555 k. ; ; = , 0 < 5 `. 6,0<> n. >>6,0<>
707
G`quhrmn k r i g n ` gs t h d f bh`mdsm
7=. I d Cgdugry 7, ;5x7, JMMD P AG[ U @i. g`quhrmn g k ri g n ` g sthdf bh`mdsm l i r
₷>55,555 tagt hs rmdmwgkbm mvmry 75 ymgrs hl JMMD privhnms gt bmgst gd
gvmrgfm bmvmb i l smrvh`m t i hts ùstiomrs gdn ìopbhms whta tam rmbmvgdt
bmfhsbgthvm rmquhrmomdts. âm bh`mdsm o g y km rmdmwmn hdnmlhdhtmby gt bhttbm ` i s t
gdn ags kmmd rmdmwmn twh`m kmlirm tam o i s t rm`mdt g`quhshthid. JMMD hdtmdns
t i rmdmw tam bh`mdsm hdnmlhdhtmby gdn mvhnmd`m suppirts hts gkhbhty t i n i s i .
Ahstirh`gbby, tamrm ags kmmd d i ìopmbbhdf àgbbmdfm t i tam bh`mdsm rmdmwgb.
âm tmàdibify usmn hd krign`gsthdf hs d i t mxpm`tmn t i km rmpbg`mn ky
gditamr tmàdibify gt gdy thom hd tam lirmsmmgkbm luturm.
A i w o u ` a hs goirthzgthid mxpmdsm t i km rmìfdhzmn i d Nm`mokmr 07, ;5x79

g. >5,555 k. >55,555 `. 0<,=>6 n. 5
Uuràgsmn pgtmdt
]sm tam libbiwhdf lg`t pgttmrd l i r tam dmxt tarmm qumsthids3
L g ` t pgttmrd
I d Cgdugry 7, ;5x7, PUG[PM @i. puràgsmn g pgtmdt l r i o ÂHDBX PU[MGN, Hd`.
l i r ₷>55,555. ÂHDBX PU[MGN ags ambn tahs pgtmdt l i r = ymgrs. PUG[PM msthogtms
tagt tam pgtmdt ags g rmoghdhdf usmlub bhlm i l 1 ymgrs.
7<. A i w o u ` a hs tam pgtmdt goirthzgthid hd ;5x79

g. 15,555 k. =5,555 `. ; < < , < < 6 n. ;5,555
76. I d Cgdugry 7, ;5x0, PUG[PM @i. puràgsmn g ìopmththvm pgtmdt l r i o

OMGFM[ @irp. l i r ₷715,555 hd irnmr t i pritm`t tam ibn pgtmdt. âm
ìopmththvm pgtmdt ags g rmoghdhdf bmfgb bhlm gdn usmlub bhlm i l ; 5 ymgrs. A i w
o u ` a hs tam titgb goirthzgthid mxpmdsm hd ;5x09
g. =5,555 k. 15,555 `. 700,0<6 n. >;,=55
71. I d Cgdugry 7, ;5x>, PUG[PM hdùrrmn bhthfgthid ` is ts i l ₷15,555 hd gd

udsu``msslub nmlmdsm i l tam pgtmdts ambn. A i w o u ` a hs tam titgb mxpmdsm
rmìfdhzmn hd ;5x>9
g. 15,555 k. 7<5,555 `. =;0,<<6 n. >15,555
Hdtmrdgbby fmdmrgtmn pgtmdt

Hd ;5x7, \MDM[G^M [MPUM@^ @i. stgrtmn t i nmvmbip g pgtmdt. îtgb ` is ts
hdùrrmn nurhdf tam ymgr goiudtmn t i ₷>55,555. I d Cgdugry 7, ; 5 x ; , tam pgtmdt
wgs lubby nmvmbipmn. Bmfgb gdn rmfhstrgthid ì s t s hdùrrmn hd rmfhstmrhdf tam
pgtmdt goiudtmn t i ₷;>5,555. Ht wgs msthogtmn tagt tam pgtmdt ags g usmlub bhlm i l
; = ymgrs.
78. A i w o u ` a hs tam `grryhdf g o i u d t i l tam pgtmdt i d Nm`mokmr 07, ; 5 x ; 9

g. <7>,>55 k. <51,555 `. ;05,>55 n. ;;1,5 5 5
; 5 . Hd ;5x>, \MDM[G^M @i. stgrtmn t i nmvmbip g dmw hoprivmn pgtmdt t i mxtmdn

tam bhlm i l tam ibn pgtmdt. Nmvmbipomdt ì s t s titgbmn ₷155,555. A i w o u ` a hs
tam `grryhdf g o i u d t i l tam pgtmdt i d Nm`mokmr 07, ; 5x>9
g. ;5>,555 k. 165,>55 `. 7,;6;,555 n. ;7<,555
; 7 . I d Cgdugry 7, ;5x=, tam dmw pgtmdt wgs ìopbmtmn gdn bmfgb gdn rmfhstrgthid
ìs t s hdùrrmn t i rmfhstmr tam dmw pgtmdt goiudtmn t i ₷0;5,555. Ht wgs
msthogtmn tagt tam dmw pgtmdt whbb mxtmdn tam bhlm i l tam ibn pgtmdt ky gditamr
; 5 ymgrs stgrthdf Cgdugry 7, ;5x=. A i w o u ` a hs tam g oirthzgthid mxpmdsm hd
;5x=9
70;
g. 61,;55 k. ; < , ; 5 5 `. 0><,;55 n. >7<,;55
; ; . I d Cgdugry 7, ;5x<, \MDM[G^M @i. hdùrrmn bhthfgthid ì s t s i l ₷15,555 hd g

su``msslub nmlmdsm i l tam pgtmdts ambn. A i w o u ` a hs tam titgb mxpmdsm
rmìfdhzmn hd ; 5 x < rmbgthdf t i tam pgtmdt9
g. 7=1,;55 k. 75<,;55 `. 15,555 n. ; < , ; 5 5
Ugtmdt whta rmshnugb vgbum

; 0 . I d Cgdugry 7, ;5x7, U [ I O U ^ @i. hdùrrmn ₷>55,555 hd rmfhstmrhdf g pgtmdt.
W]H@J, Hd`., g tahrn pgrty, ìoohttmn t i puràgsm tam pgtmdt l i r tam rmoghdhdf
= ymgrs i l hts bmfgb usmlub bhlm l i r g titgb ` i s t i l ₷755,555. A i w o u ` a hs tam
`grryhdf g o i u d t i l tam pgtmdt i d Nm`mokmr 07, ;5x79
g. 0;5,555 k. ;>5,555 `. 0>5,555 n. 015,555
@agdfm hd usmlub bhlm

; > . I d Cgdugry 7, ;5x7, U]HPPGD@M U I V M [ @i. hdùrrmn ₷>55,555 hd rmfhstmrhdf
g pgtmdt. Ht wgs hdhthgbby msthogtmn tagt tam usmlub bhlm i l tam gssmt hs ; 5 ymgrs,
mqugb t i hts bmfgb bhlm. Aiwmvmr, i d Cgdugry 7, ;5x<, U]HPPGD@M gssmssmn tagt
tam usmlub bhlm i l tam pgtmdt wgs idby 7= ymgrs stgrthdf i d ngtm i l rmfhstrgthid.
A i w o u ` a hs tam goirthzgthid mxpmdsm hd ;5x<9
g. 05,555 k. 0;,>55 `. 0<,155 n. ;1,555
@ioputmr siltwgrm
; = . MD^H^X KMHDF @i. hdùrrmn tam libbiwhdf ì s t s hd smbl-fmdmrgthdf ìoputmr
siltwgrm.
@iopbmthid i l nmtghbmn p r i f r g o nmshfd ₷;,555,555
@ist hdùrrmn l i r ìnhdf gdn tmsthdf t i mstgkbhsa tmàdibifh`gb
lmgshkhbhty 7,<55,555
Itamr ìnhdf ìs ts gltmr mstgkbhsaomdt i l tmàdibifh`gb lmgshkhbhty >,555,555
Itamr tmsthdf ìs ts gltmr mstgkbhsaomdt i l tmàdibifh`gb lmgshkhbhty 0,;55,555
@ists i l prinu`hdf prinu`t ogstmrs ;,>55,555
[mprinu`thid gdn nupbh`gthid ì s t s l r i o prinu`t ogstmrs >,155,555
Ug`jgfhdf ì s t s l i r tam rmprinu`mn siltwgrm 7,;55,555
A i w o u ` a hs tam ` i s t i l ìoputmr siltwgrm rmìfdhzmn gs hdtgdfhkbm gssmt9

g. 70,;55,555 k. 77,;55,555 `. 6,;55,555 n. 8,<55,555
G o i r t h z g t h i d i l ` i o p u t m r siltwgrm
; < . ^[G\M[PM ^ I @[ IP P @i. hdùrrmn tam libbiwhdf ìs ts hd nmvmbiphdf siltwgrm3
Nmvmbipomdt ìs t s prhir t i rmgàhdf tmàdibifh`gb
lmgshkhbhty ₷155,555
Nmvmbipomdt ` i s t gltmr rmgàhdf tmàdibifh`gb lmgshkhbhty >15,555
@ist i l nupbh`gthdf sgbgkbm prinu`t t i km sibn ivmr tam bhlm
i l tam siltwgrm 8,<55,555
Msthogtmn rmvmdums ivmr 0-ymgr titgb prinu`t bhlm ;>,555,555
[mvmdum hd tam lhrst ymgr i l prinu`t bhlm 1,555,555
A i w o u ` a hs tam titgb siltwgrm-rmbgtmn mxpmdsm l i r tam ymgr9

g. >,7<5,555 k. 7<5,555 `. 8<5,555 n. 0,0<5,555
G`quhshthid il hdtgdfhkbm gssmts hd b u o p s u o

; 6 . P U I D ^ G D M I ] P PMBL-G@^HDF @i. g`quhrmn tam hdtgdfhkbm gssmts bhstmn kmbiw
l i r g titgb buop s u o prh`m i l ₷>55,555.
700
Hdtgdfhkbm gssmt Lghr vgbum
Pmrvh`m o g r j ₷7<5,555
Irnmr gdn prinu`thid k g ` j b i f s 7;5,555
Hd-aiusm rmsmgrà gdn nmvmbipomdt 15,555
Ogstamgn 7;5,555
A i w o u ` a hs tam hdhthgb omgsurmomdt i l tam ogstamgn9

g. 755,555 k. 7;5,555 `. 700,000 n. ; < < , < < 6

@agptmr ; 5 3 ^ a m i r y i l G ` ` i u d t s [mvhmwmr
7. V a h ` a i l tam libbiwhdf o g y UGP 01 km gppbhmn t i 9
g. fiinwhbb g`quhrmn hd g kushdmss ìokhdgthid
k. rhfats grhshdf l r i o mxpbirgthid gdn mvgbugthid gssmts
`. ìoputmr siltwgrm ambn l i r sgbm hd tam irnhdgry ìursm i l kushdmss
n. bmgsmaibn hoprivmomdts
m. wmk shtm ìs t s
; . UGP 01 nims d i t gppby t i gbb i l tam libbiwhdf, mx`mpt

g. rm`mhvgkbms whtaiut paysh`gb sukstgd`m
k. hdtgdfhkbm gssmts `bgsshlhmn gs gssmts ambn l i r sgbm
`. hdsurmr‘s ìdtrg`tugb rhfats udnmr hdsurgd`m ìdtrg`ts
n. gssmts grhshdf l r i o mopbiymm kmdmlhts
m. rhfat t i uthbhzm gditamr mdthty‘s kushdmss ìd`mpt
0. Ht hs gd hnmdthlhgkbm did-oidmtgry gssmt whtaiut paysh`gb sukstgd`m.

g. hdtgdfhkbm gssmt `. f a i s t gssmt
k. lhdgd`hgb gssmt n. nrmgo gssmt
>. UGP 01 stgtms tagt gd gssmt ommts tam hnmdthlhgkhbhty `rhtmrhid hd tam nmlhdhthid
i l gd hdtgdfhkbm gssmt wamd ht3
H. hs smpgrgkbm, h.m., `gpgkbm i l kmhdf smpgrgtmn i r nhvhnmn l r i o tam mdthty gdn
sibn, trgdslmrrmn, bh`mdsmn, rmdtmn i r mxàgdfmn, mhtamr hdnhvhnugbby i r
tifmtamr whta g rmbgtmn ìdtrg`t, gssmt i r bhgkhbhty
HH. grhsms l r i o ìdtrg`tugb i r itamr bmfgb rhfats, rmfgrnbmss i l wamtamr taism
rhfats grm trgdslmrgkbm i r smpgrgkbm l r i o tam mdthty i r l r i o itamr rhfats
gdn ikbhfgthids.
g. H k. HH `. Hi r HH n. didm
=. Gbb i l tam libbiwhdf grm mssmdthgb àgrg`tmrhsth`s i l gd hdtgdfhkbm gssmt, mx`mpt

g. Hnmdthlhgkhbhty `. Luturm m ì d i o h ` kmdmlhts
k. @idtrib n. Pukcm`t t i goirthzgthid
<. V a h ` a i l tam libbiwhdf hs idm i l tam mssmdthgb àgrg`tmrhsth`s i l gd hdtgdfhkbm

gssmt9
g. usmn hd kushdmss `. hnmdthlhgkbm
k. sukcm`t t i goirthzgthid n. oidmtgry
6. âm nmlhdhthid i l gd hdtgdfhkbm gssmt
70>
g. rmquhrms gd hdtgdfhkbm gssmt t i km usmn hd kushdmss
k. rmquhrms gd hdtgdfhkbm gssmt t i privhnm luturm m ` i d i o h ` kmdmlhts t a r i u f a
hd`rmgsmn rmvmdums
`. rmquhrms gd hdtgdfhkbm gssmt t i km hnmdthlhgkbm t i nhsthdfuhsa ht l r i o
fiinwhbb.
n. rmquhrms gd hdtgdfhkbm gssmt t i km whtaiut paysh`gb sukstgd`m, wamtamr tam
gssmt hs oidmtgry i r dit.
1. Gd gssmt tagt `gddit km sibn, trgdslmrrmn, bh`mdsmn, rmdtmn, i r mxàgdfmn

smpgrgtmby hs `gbbmn
g. fiinwhbb `. udhnmdthlhgkbm
k. hdtgdfhkbm n. d i suà tahdf
8. V a h ` a i l tam libbiwhdf htmos o g y qugbhly l i r rmìfdhthid gs hdtgdfhkbm gssmt9

g. Ogrjmt gdn tmàdh`gb jdiwbmnfm
k. Mopbiymms‘ sjhbbs nmvmbipmn l r i o trghdhdf
`. Ppm`hlh` ogdgfmrhgb i r tmàdh`gb tgbmdt
n. Ogrjmt sagrm gdn ùstiomr biygbty
m. Didm i l tamsm
75. Luturm m ` i d i o h ` kmdmlhts l r i o gd hdtgdfhkbm gssmt o g y km iktghdmn hd vgrhius

wgys wahà hd`bunm
g. rmstrh`thdf itamrs l r i o tam usm i l tam gssmt
k. mdciyomdt i l bmfgb mdlir`mgkhbhty
`. rmnu`mn ipmrgthdf ìs t s
n. smpgrgkhbhty t a r i u f a trgdslmrgkbm rhfat
77. V a h ` a i l tam libbiwhdf hs d i t trum rmfgrnhdf ìd tri b ivmr gd hdtgdfhkbm gssmt9
g. Gd mdthty ìdtribs gd gssmt hl tam mdthty ags tam piwmr t i iktghd tam luturm
m ` i d i o h ` kmdmlhts lbiwhdf l r i o tam udnmrbyhdf rmsiur`m gdn t i rmstrh`t
tam g``mss i l itamrs t i taism kmdmlhts.
k. âm `gpg`hty i l gd mdthty t i ìd trib tam luturm m ` i d i o h ` kmdmlhts l r i o gd
hdtgdfhkbm gssmt wiubn dirogbby stmo l r i o bmfgb rhfats tagt grm
mdlir`mgkbm hd g ` i u r t i l bgw. Hd tam gksmd`m i l bmfgb rhfats, ht hs o i r m
nhllhùbt t i nmoidstrgtm ìdtrib.
`. Bmfgb mdlir`mgkhbhty i l g rhfat hs g dm`mssgry ìdnhthid l i r ìdt rib km`gusm
whtaiut ht gd mdthty `gddit km gkbm t i ìd t rib tam luturm m ` i d i o h ` kmdmlhts
l r i o tam gssmt.
n. @idtrib o g y km g`quhrmn l r i o ìdtrg`tugb rhfats suà gs rhfats grhshdf
l r i o lrgdàhsms gdn did-ìopmththid gfrmmomdts.
7 ; . [mfgrnhdf gd gssmt tagt ìdtghds k i t a hdtgdfhkbm gdn tgdfhkbm ìopidmdts,

wahà i l tam libbiwhdf stgtmomdts hs hdìrrm`t9
g. tam mdthty usms hts cunfomdt i d a i w t i `bgsshly tam gssmt
k. tam gssmt hs `bgsshlhmn gs pripmrty, pbgdt gdn mquhpomdt hl tam hdtgdfhkbm
` io p id md t l i r o s gd hdtmfrgb pgrt i l tam tgdfhkbm gssmt
`. tam mdthrm gssmt hs `bgsshlhmn gs pripmrty, pbgdt gdn mquhpomdt hl tam
hdtgdfhkbm ì o p i d md t hs dm`mssgry l i r tam tgdfhkbm gssmt t i ipmrgtm
n. tam mdthrm gssmt hs `bgsshlhmn gs hdtgdfhkbm gssmt hl tam tgdfhkbm ìo p id md t hs
dm`mssgry l i r tam hdtgdfhkbm gssmt t i ipmrgtm.
70. V a h ` a htmo bhstmn kmbiw nims d i t qugbhly gs gd hdtgdfhkbm gssmt9

g. @ioputmr siltwgrm. `. @ipyrhfats tagt grm pritm`tmn.
k. [mfhstmrmn pgtmdt. n. D i t m k i i j ìoputmr.
(Gngptmn)
70=
Lhdgd`hgb stgtmomdt prmsmdtgthid
7>. âm bhdm htmo hdtgdfhkbm gssmt prmsmdtmn i d tam lg`m i l tam stgtmomdt i l
lhdgd`hgb pishthid dirogbby hd`bunms wahà i l tam libbiwhdf htmos9
g. fiinwhbb
k. bmgsmaibn hoprivmomdts
`. ipmrgthdf siltwgrm ìs t s
n. shfdhlh`gdt gppbh`gthid siltwgrm ìs t s
m. gbb i l tamsm
7=. V a h ` a i l tam libbiwhdf hs d i t gd g``mptgkbm lhdgd`hgb stgtmomdt prmsmdtgthid

l i r hdtgdfhkbm gssmts9
g. Hdtgdfhkbm gssmts g`ìudtmn l i r udnmr UGP 01 sagbb km prmsmdtmn
smpgrgtmby l r i o Fiinwhbb.
k. Hdtgdfhkbm gssmts g`ìudtmn l i r udnmr UGP 01 grm gffrmfgtmn gdn
prmsmdtmn gs idm bhdm htmo udnmr tam amgnhdf ‒Hdtgdfhkbm gssmts‟ i r ‒Itamr
hdtgdfhkbm gssmts‟ hd tam stgtmomdt i l lhdgd`hgb pishthid. âm krmgjniwd i l
tam bhdmhtmo hs nhs`bismn hd tam ditms.
`. Fiinwhbb hs prmsmdtmn smpgrgtmby hd g stgtmomdt i l lhdgd`hgb pishthid udnmr
g bhdmhtmo nms`rhkmn gs ‒Fiinwhbb.‟
n. Fiinwhbb hs gffrmfgtmn whta itamr hdtgdfhkbm gssmts gdn tam krmgjniwd hs
privhnmn hd tam ditms.
[mìfdhthid
7<. Gd hdtgdfhkbm gssmt sagbb km rmìfdhzmn hl ogdgfmomdt `gd nmoidstrgtm tagt3
H. tam htmo ommts tam nmlhdhthid i l hdtgdfhkbm gssmt
HH. ht hs prikgkbm tagt tam mxpm`tmn luturm m ` i d i o h ` kmdmlhts whbb lbiw t i tam
mdthty
HHH. tam ` i s t i l tam gssmt `gd km omgsurmn rmbhgkby.
H\. tam mdthty kmìoms g pgrty t i tam ìdtrg`tugb privhshids i l tam hdtgdfhkbm
gssmt
\. tam lghr vgbum i l tam hdtgdfhkbm gssmt `gd km rmbhgkby nmtmrohdmn
g. H, HH, HHH k. H, HH, HHH,H\ `. H, HH, HHH,H\, \ n. H, HH, \
76. Gt hdhthgb rmìfdhthid, gd hdtgdfhkbm gssmt sagbb km omgsurmn

g. gt ` i s t `. gt lghr vgbum pbus nhrm`t g`quhshthid ì s t s
k. gt lghr vgbum n. gdy i l tamsm
71. Omgsurmomdt i l ` i s t nmpmdns i d a i w tam hdtgdfhkbm gssmt hs g`quhrmn.

Hdtgdfhkbm gssmts o g y km g`quhrmn tariufa3
H. Pmpgrgtm g`quhshthid
HH. G`quhshthid gs pgrt i l g kushdmss ìokhdgthid
HHH. G`quhshthid ky wgy i l g fivmrdomdt frgdt
H\. Mxàgdfms i l gssmts
\. Hdtmrdgb fmdmrgthid
g. H, HH,HHH,H\ k. H, \ `. Hidby n. gdy i l tamsm
78. Vamd gd hdtgdfhkbm gssmt hs smpgrgtmby g`quhrmn t a r i u f a puràgsm, wahà i l

tam libbiwhdf hs hdìrrm`t9
g. trgnm nhsìudts gdn rmkgtms grm nmnu`tmn l r i o tam puràgsm prh`m
wamtamr tgjmd i r d i t
k. gdy nhrm`tby gttrhkutgkbm ` i s t i l prmpgrhdf tam gssmt l i r hts hdtmdnmn usm
l i r o s pgrt i l hdhthgb ` i s t
`. hl smttbmomdt hs nmlmrrmn, tam hdtgdfhkbm gssmt hs rmìfdhzmn gt hts `gsa prh`m
mquhvgbmdt, gdy nhllmrmd`m kmtwmmd tahs g o i u d t gdn luturm pgyomdts hs
rmìfdhzmn gs hdtmrmst mxpmdsm
70<
n. trgnm nhsìudts gdn rmkgtms grm nmnu`tmn l r i o tam puràgsm prh`m idby
wamd tgjmd
; 5 . OXÂH@GB @i. g`quhrmn gd hdtgdfhkbm gssmt l r i o HOGFHDG[X @i. nurhdf tam

ymgr. V a h ` a i l tam libbiwhdf ì s t s hdùrrmn ky Oytah`gb saiubn d i t km
hd`bunmn gs hdhthgb ` i s t i l tam hdtgdfhkbm gssmt puràgsmn9
g. lmms i l O r . U r i f r g o o m r hd hdstgbbhdf tam siltwgrm puràgsmn
k. lmms i l O r . Gunhtir hd gunhthdf tam systmo prhir t i `bishdf tam puràgsm
ìd trg `t
`. ìs t s i l tmsthdf tam dmw systmo wamtamr ht hs lud`thidhdf pripmrby
n. gnvmrthshdf ì s t s l i r tam dmw prinu`t tagt whbb km prinu`mn ushdf tam
dmwby g`quhrmn siltwgrm
; 7 . PUBH@M @i. g`quhrmn gd hdtgdfhkbm gssmt l r i o ;]DH^M @i. nurhdf tam ymgr.
V a h ` a i l tam libbiwhdf ìs t s saiubn km hd`bunmn gs hdhthgb ` i s t i l tam hdtgdfhkbm
gssmt puràgsmn9
g. ` i s t s i l trghdhdf Ors. Ibn Kgjmt, tam nmshfdgtmn mopbiymm t i ipmrgtm tam
dmwby g`quhrmn gssmt
k. gbbi`gthid i l gnohdhstrgthid gdn itamr fmdmrgb ivmramgn ì s t s
`. rmkgtms i d tam hdvih`m prh`m d i t tgjmd
n. did-rmludngkbm sgbms tgxms pghn i d tam puràgsm
; ; . P\MB^M @i. g`quhrmn gd hdtgdfhkbm gssmt l r i o PBMDNM[ @i. nurhdf tam ymgr.
Gbb i l tam libbiwhdf ì s t s hdùrrmn ky Pvmbtm rmbgtmn t i tam dmwby g`quhrmn
gssmt saiubn km mxpmdsmn hoomnhgtmby, mx`mpt
g. hdhthgb ipmrgthdf bissms hdùrrmn wahbm nmogdn l i r tam gssmt‘s iutput
kuhbns up
k. oinhlh`gthids t i tam hdtgdfhkbm gssmt gltmr ht wgs put t i tam ipmrgthdf
ìdnhthid irhfhdgbby hdtmdnmn ky Pvmbtm
`. ìs t s hdùrrmn wahbm tam gssmt `gpgkbm i l ipmrgthdf hd tam ogddmr
hdtmdnmn ky ogdgfmomdt ags ymt t i km k r i u f a t hdti usm
n. sgbvgfm pri`mmns l r i o sgopbms prinu`mn nurhdf tmsthdf
; 0 . âm ` i s t i l hdtgdfhkbm gssmt g`quhrmn hd g kushdmss ìokhdgthid hs hts

g. lghr vgbum gt tam g`quhshthid ngtm
k. puràgsm ` i s t
`. biwmr i l ` i s t i r lghr vgbum
n. lghr vgbum bmss ìs t s t i smbb gt g`quhshthid ngtm
; > . V a h ` a i l tam libbiwhdf privhnms tam o i s t rmbhgkbm msthogtm i l tam lghr vgbum i l
gd hdtgdfhkbm gssmt9
g. quitmn ogrjmt prh`m hd gd g`thvm ogrjmt
k. prh`m hd g khdnhdf sgbm gfrmmomdt
`. prmsmdt vgbum i l luturm `gsa lbiws
n. gdy i l tamsm
; = . Hl d i g`thvm ogrjmt mxhsts l i r gd hdtgdfhkbm gssmt, wahà i l tam libbiwhdf hs

trum9
H. hts lghr vgbum hs tam g o i u d t tagt tam mdthty wiubn agvm pghn l i r tam gssmt, gt
tam g`quhshthid ngtm, hd gd gro‘s bmdfta trgdsg`thid kmtwmmd
jdiwbmnfmgkbm gdn whbbhdf pgrthms, i d tam kgshs i l tam kmst hdlirogthid
gvghbgkbm.
HH. Hts lghr vgbum o g y km nmtmrohdmn ky nhsìudthdf msthogtmn luturm dmt `gsa
lbiws l r i o tam gssmt
706
;<. Hdtgdfhkbm gssmts g`quhrmn ky wgy i l fivmrdomdt frgdt o g y km hdhthgbby
rmìfdhzmn gt
g. lghr vgbum k. diohdgb g o i u d t `. zmri n. gdy i l tamsm
;6. Nurhdf tam ymgr, MDNMG\I[ @i. rm`mhvmn gd hdtgdfhkbm gssmt l r i o ; ^ [ X @i. hd
gd mxàgdfm trgdsg`thid whta ìoomr`hgb sukstgd`m. V a h ` a i l tam libbiwhdf
stgtmomdts hs trum9
g. Mdnmgvir omgsurms tam hdtgdfhkbm gssmt rm`mhvmn gt tam lghr vgbum i l tam
hdtgdfhkbm gssmt fhvmd up ohdus `gsa pghn
k. Mdnmgvir rmìfdhzms fghd i r biss i d tam mxàgdfm l i r tam nhllmrmd`m
kmtwmmd tam lghr vgbum i l tam gssmt rm`mhvmn gdn tam `grryhdf g o i u d t i l
tam gssmt rm`mhvmn
`. Hl Mdnmgvir `gddit nmtmrohdm tam lghr vgbum i l tam gssmt rm`mhvmn, ht sagbb
omgsurm tam hdtgdfhkbm gssmt rm`mhvmn ushdf tam lghr vgbum i l tam hdtgdfhkbm
gssmt fhvmd up.
n. Mdnmgvir rmìfdhzms fghd i r biss i d tam mxàgdfm l i r tam nhllmrmd`m
kmtwmmd tam lghr vgbum i l tam gssmt fhvmd up gdn tam `grryhdf g o i u d t i l
tam gssmt fhvmd up, rmfgrnbmss i l wamtamr `gsa hs rm`mhvmn i r pghn
;1. Nurhdf tam ymgr, SMDHÂ @i. rm`mhvmn gd hdtgdfhkbm gssmt l r i o AHFAMP^
UIHD^ @i. hd gd mxàgdfm trgdsg`thid tagt bg`js ìoomr`hgb sukstgd`m. V a h ` a
i l tam libbiwhdf stgtmomdts hs hdìrrm`t9
g. Smdhta saiubn omgsurm tam gssmt rm`mhvmn gt tam `grryhdf g o i u d t i l tam
gssmt fhvmd up
k. Smdhta saiubn d i t rmìfdhzm gdy fghd i r biss i d tam sgbm udbmss `gsa hs pghn
i d tam mxàgdfm
`. Smdhta saiubn omgsurm tam gssmt rm`mhvmn gt gd g o i u d t mqugb t i tam
nhllmrmd`m kmtwmmd tam hdhthgb ` i s t i l tam gssmt fhvmd up gdn hts rmbgtmn
g`ùoubgtmn goirthzgthid
n. Smdhta saiubn d i t rmìfdhzm gdy fghd i r biss i d tam sgbm rmfgrnbmss i l
wamtamr `gsa hs rm`mhvmn i r pghn.
;8. ^ i gssmss wamtamr gd hdtmrdgbby fmdmrgtmn hdtgdfhkbm gssmt ommts tam `rhtmrhg
l i r rmìfdhthid, gd mdthty `bgsshlhms tam fmdmrgthid i l tam gssmt hdti rmsmgrà
pagsm gdn nmvmbipomdt pagsm. V a h ` a i l tam libbiwhdf stgtmomdts hs trum9
g. Hl gd mdthty `gddit nhsthdfuhsa tam rmsmgrà pagsm l r i o tam nmvmbipomdt
pagsm, tam mdthty trmgts mxpmdnhturms gs hl tamy wmrm hdùrrmn hd tam
nmvmbipomdt pagsm idby.
k. Mxpmdnhturms hdùrrmn hd tam rmsmgrà pagsm sagbb km rmìfdhzmn gs
mxpmdsm wamd hdùrrmn.
`. Gd hdtgdfhkbm gssmt o g y km rmìfdhzmn l i r mxpmdnhturms hdùrrmn hd
rmsmgrà pagsm.
n. Gd hd-pri`mss rmsmgrà gdn nmvmbipomdt ( [ & N ) pricm`t g`quhrmn gs pgrt
i l g kushdmss ìokhdgthid hs mxpmdsmn hl g ` io p i d md t hs rmsmgrà.
05. V a h ` a i l tam libbiwhdf trgdsg`thids o g y d i t fhvm rhsm t i rmìfdhthid i l gd

hdtgdfhkbm gssmt9
g. AMG[^X @i. g`quhrmn PHD@M[M @i. hd g kushdmss ìokhdgthid. G o i d f tam
htmos g`quhrmn hs gd [ & N pricm`t ` i o p i s m n oghdby i l mxpmdnhturms
hdùrrmn ky Phd`mrm hd rmsmgrà pagsm.
k. Mxpmdnhturms hdùrrmn hd nmvmbipomdt pagsm tagt ommt gbb i l tam
ìdnhthids l i r rmìfdhthid gs hdtgdfhkbm gssmt
`. Mxpmdnhturms hdùrrmn hd rmsmgrà pagsm l i r gd hdvmdthid tagt hs ahfaby
vhgkbm
n. [mfhstrgthid gdn bmfgb lmms l i r g pgtmdt lhbmn whta tam HUI.
701
07. V a h ` a i l tam libbiwhdf hs hd`bunmn hd rmsmgrà gdn nmvmbipomdt mxpmdsm l i r g
pmrhin9
g. âm titgb ` i s t i l g kuhbnhdf whta usmlub bhlm i l ; = ymgrs g`quhrmn nurhdf tam
ymgr t i km usmn hd vgrhius rmsmgrà gdn nmvmbipomdt pricm`ts
k. Nmprm`hgthid i d g kuhbnhdf usmn l i r rmsmgrà gdn nmvmbipomdt
`. âm ` i s t hdùrrmn nurhdf tam ymgr t i mdsurm qugbhty ìd tr ib l i r mxhsthdf
prinu`thid pri`mssms
n. âm ` i s t hdùrrmn nurhdf tam ymgr l i r rmsmgrà g`thvhthms pmrliromn l i r
gditamr mdthty.
(Gngptmn)
0 ; . Hdtgdfhkbm gssmts agvm gbb i l tam libbi whdf àgrg`tmrhsth`s, mx`mpt3

g. tamhr iwdmrsahp ìdlmrs rhfats, kut d i paysh`gb sukstgd`m.
k. tamy agvm d i paysh`gb sukstgd`m.
`. tamy grm rmbgthvmby bidf-bhvmn.
n. tamy privhnm kmdmlhts t i ùrrmdt ipmrgthids idby.
(GH@UG)
00. V a h ` a i l tam libbiwhdf stgtmomdts hs ìrrm`t9

g. P i om hdtgdfhkbm gssmts ìdvmy mx`bushvm rhfats wahà grm rmprmsmdtmn idby
ky tgdfhkbm paysh`gb sukstgd`m.
k. Hdtgdfhkbm gssmts usmn hd tam ipmrgthid i l g kushdmss grm gbwgys bidf tmro.
`. âm pri`mss i l rmìrnhdf tam mxphrgthid i l tam m ` i d i o h ` kmdmlhts i l gd
hdtgdfhkbm gssmt hs `gbbmn nmpbmthid.
n. Hdtgdfhkbm gssmts grm iktghdmn hd t w i wgys3 g`quhshthid l r i o gd mxtmrdgb
siur`m i r hdtmrdgbby nmvmbipmn.
(GH@UG)
0>. V a h ` a i l tam libbiwhdf stgtmomdts hs trum9

g. âm idby ` i s t i l gd hdtmrdgbby nmvmbipmn pgtmdt tagt saiubn km `gphtgbhzmn
gs pgtmdt ` i s t grm bmfgb lmms gdn itamr rmfhstrgthid ìsts.
k. Gd hnmdthlhgkbm tgdfhkbm gssmt nmvmbipmn hdtmrdgbby hs dmvmr rmìfdhzmn hd
tam g`ìudts gs gd gssmt.
`. Hdtgdfhkbm gssmts usugbby agvm g rmshnugb vgbum tagt oust km ìdshnmrmn hd
tam goirthzgthid i l ìs t .
n. Gd hdtgdfhkbm gssmt hs usugbby goirthzmn ky g `rmnht t i gd hdìom g`ìudt.
(Gngptmn)
0=. L i r s i o m purpisms, gssmts grm `bgsshlhmn gs hnmdthlhgkbm gdn udhnmdthlhgkbm.

V a h ` a i l tam libbiwhdf hs gd udhnmdthlhgkbm gssmt9
g. `gsa hd k g d j `. fiinwhbb
k. pgtmdt n. prmpghn hdsurgd`m
(Gngptmn)
0<. Fiinwhbb saiubn pripmrby gppmgr i d tam lhdgd`hgb stgtmomdts i l gd mdthty

wahà3
g. ags puràgsmn gditamr mdthty
k. ìdshstmdtby ipmrgtms prilhtgkby
`. ìdshstmdtby rmpirts gkivm-dirogb prilhts
n. ommts gbb il tam ìdnhthids rmfgrnhdf bmfgb fiinwhbb.
(GH@UG)
06. @ists hdùrrmn ky g ` i o p g d y tagt nmvmbipmn hts i w d fiinwhbb hdtmrdgbby

saiubn km 3
g. `gphtgbhzmn gdn goirthzmn gs tam ` i op g d y prilhts hd`rmgsmn.
k. `gphtgbhzmn gdn goirthzmn ivmr tam usmlub bhlm il tam fiinwhbb.
708
`. mxpmdsmn wamd hdùrrmn gs g ùrrmdt ipmrgthdf mxpmdsm.
n. `gphtgbhzmn gdn goirthzmn ivmr g pmrhin d i t t i mx`mmn >5 ymgrs.
(GH@UG)
01. G`ìrnhdf t i UGP01 Hdtgdfhkbmgssmts, tam rmìfdhthid `rhtmrhg l i r gd hdtgdfhkbm

gssmt hd`bunm wahà i l tam libbiwhdf ìdnhthids9
g. Ht oust km omgsurmn gt ` i s t
k. Hts ` i s t `gd km omgsurmn rmbhgkby
`. Ht hs prikgkbm tagt luturm m ` i d i o h ` kmdmlhts whbb grhsm l r i o hts usm
n. Ht hs gd hdtmfrgb pgrt i l tam kushdmss
m. k gdn `
(G@@G)
08. V a h ` a i l tam libbiwhdf htmos qugbhly gs gd hdtgdfhkbm gssmt udnmr UGP 019
g. Gnvmrthshdf gdn p r i o i t h i d i d tam bgudà i l g aufm prinu`t.
k. @ibbmfm tuhthid lmms pghn t i mopbiymms w a i nm`hnm t i mdribb hd gd mxmùthvm
O.K.G. p r i f r g o gt Agrvgrn ]dhvmrshty wahbm w ir jh d f whta tam ` i o p g d y .
`. Ipmrgthdf bissms nurhdf tam hdhthgb stgfms i l tam p ricm`t.
n. Bmfgb ì s t s pghn t i hdtmbbm`tugb pripmrty bgwymrs t i rmfhstmr g pgtmdt.
(Gngptmn)
>5. V a h ` a i l tam libbiwhdf gssmts typh`gbby grm goirthzmn9

Ugtmdts ^rgnmogrjs
g. Di Di
k. Xms Xms
`. Di Xms
n. Xms Di
(GH@UG)
>7. âm `rmgthvm àhml mxmùthvm i l g ` ir p i r gth i d w a i hs pmrsidgbby rmspidshkbm

l i r duomrius hdvmdthids gdn hddivgthids hs d i t rmpirtmn gs gd gssmt i d tam
ìrpirgthid's stgtmomdt il lhdgd`hgb pishthid. âm g`ìudthdf
prhd`hpbm/fuhnmbhdm tagt prmvmdts tam ì rp ir g th id l i r rmpirthdf tahs pmrsid gs
gd gssmt hs
g. @idsmrvgthso k. @ist `. F i h d f ìd`mrd n. Ogtmrhgbhty
(GH@UG)
> ; . V a g t hs tam pripmr thom i r thom pmrhin ivmr wahà t i o g t ` a tam ` i s t i l gd

hdtgdfhkbm gssmt whta rmvmdums hl ht hs bhjmby tagt tam kmdmlht i l tam gssmt whbb
bgst l i r gd hdnmlhdhtm pmrhin9
g. L i r t y ymgrs
k. Lhlty ymgrs
`. Hoomnhgtmby
n. Gt suà thom gs rmnu`thid hdvgbum `gd km qugdthtgthvmby nmtmrohdmn.
(GH@UG)
>0. V a h ` a i l tam libbiwhdf mxpmdnhturms qugbhlhms l i r gssmt `gphtgbhzgthid9

g. @ist i l ogtmrhgbs usmn hd prititypm tmsthdf
k. @ists i l tmsthdf g prititypm gdn oinhlyhdf hts nmshfd
`. Pgbgrhms i l mdfhdmmrhdf stgll nmvmbiphdf g dmw prinu`t
n. Bmfgb ìs t s gssi`hgtmn whta iktghdhdf g pgtmdt i d g dmw prinu`t
(GH@UG)
>>. V a h ` a i l tam libbiwhdf stgtmomdts hs ìrrm`t ìd`mrdhdf stgrt-up ìsts9

g. @ists i l stgrt-up g`thvhthms, hd`bunhdf irfgdhzgthid ìsts, saiubn km
mxpmdsmn gs hdùrrmn.
7>5
k. @ists i l stgrt-up g`thvhthms, hd`bunhdf irfgdhzgthid ìsts, saiubn km
`gphtgbhzmn gdn mxpmdsmn idby hl gd hopghromdt mxhsts.
`. @ists i l stgrt-up g`thvhthms, hd`bunhdf irfgdhzgthid ìsts, saiubn km
`gphtgbhzmn gdn goirthzmn i d g strghfat-bhdm kgshs ivmr tam bmssmr i l tam
msthogtmn m ` i d i o h ` bhlm i l tam ì o p g d y , i r <5 o i d t a s .
n. @ists i l stgrt-up g`thvhthms saiubn km `gphtgbhzmn gdn goirthzmn i d g
strghfat-bhdm kgshs ivmr tam bmssmr i l tam msthogtmn m ` i d i o h ` bhlm i l tam
` i o p g d y , i r <5 o i d t a s , wahbm irfgdhzgthid ` i s t saiubn km mxpmdsmn gs
hdùrrmn.
(GH@UG)
>=. V a h ` a i l tam libbiwhdf hdìrrm`tby rmbgtm(s) t i g`ìudthdf l i r bidf-bhvmn

gssmts9
H. Fiinwhbb grhshdf l r i o g ìdsibhngthid wahà gppmgrs g o i d f tam gssmts i d
tam ìdsibhngtmn kgbgd`m sammt i l g pgrmdt ` i o p g d y gdn hts idby
sukshnhgry saiws tagt tam sukshnhgry wgs g`quhrmn gt g prh`m tagt wgs bmss
tagd tam udnmrbyhdf k i i j vgbum i l hts tgdfhkbm gssmts.
HH. Urivhshids l i r rmdmwgb i r mxtmdshid o g y gbtmr g spm`hlhmn bhoht i d usmlub
bhlm i l hdtgdfhkbm gssmts taus gllm`thdf tam goirthzgthid goiu d t.
HHH. Goirthzgthid pibh`y i d hdtgdfhkbm gssmts saiubn km ìdthdugbby mvgbugtmn
t i nmtmrohdm wamtamr bgtmr mvmdts gdn `hrùostgd`ms dm`msshtgtm rmvhshid
i l msthogtms i l usmlub bhvms.
H\. @ists t i nmvmbip g prinu`t i r pri`mss t i km pgtmdtmn o g y l i r o pgrt i l tam
ìs t s i l pgtmdts.
\. ^ i km ìdshstmdt, goirthzgthid pibh`y i l hdtgdfhkbm gssmts saiubn d i t km
mvgbugtmn iltmd mvmd hl bgtmr mvmdts gdn `hrùostgd`ms wgrrgdt rmvhsmn
msthogtms i l usmlub bhvms.
g. H\, \ k. HH, HHH `. HH, HHH,H\ n. H, H\, \
><. Fiinwhbb grhshdf l r i o g kushdmss ìokhdgthid saiubn3

g. km mxpmdsmn hd tam ymgr i l g`quhshthid
k. km goirthzmn ivmr hts m ` i d i o h ` bhlm
`. d i t km goirthzmn kut tmstmn l i r hopghromdt gt bmgst gddugbby
n. km wrhttmd i l l gltmr (>5) ymgrs i r ( ; 5 ) ymgrs nmpmdnhdf i d tam FGGU
gniptmn
(GH@UG)
>6. G`ìudthdf l i r hdtgdfhkbm gssmts hdvibvms tam sgom jhdn i l prikbmo gs

g`ìudthdf l i r itamr bidf-bhvmn gssmts, suà gs3
g. g`ìudthdf gltmr g`quhshthid (goirthzgthid)
k. g`ìudthdf hl tam vgbums nm`bhdm sukstgdthgbby & pmrogdmdtby
`. nmtmrohdhdf gd hdhthgb `grryhdf g o i u d t
n. gbb i l tamsm
(GH@UG)
>1. Hoprivmomdts t i bmgsmn lg`hbhthms grm hd`bunmn udnmr pripmrty, pbgdt gdn
mquhpomdt hl3
Ogtmrhgb hd g o i u d t ^ m r o s mxtmdn ivmr b i d f pmrhin
g. di yms
k. yms di
`. di di
n. yms yms
(GH@UG)
>8. V a h ` a i l tam libbiwhdf hs d i t g rmquhrmn àgrg`tmrhsth`s l i r gd htmo t i km

`bgsshlhmn gs gd hdtgdfhkbm gssmt9
7>7
g. bg`j i l paysh`gb sukstgd`m
k. iwdmrsahp ìdlmrs s i o m mx`bushvm rhfat, prhvhbmfm i r ìopmththvm
gnvgdtgfm
`. msthogtmn bhlm saiubn d i t mx`mmn l ir ty ymgrs
n. privhnm luturm kmdmlhts ky mdagd`hdf rmvmdums i r rmnu`hdf ìs ts
(GH@UG)
=5. âm libbiwhdf stgtmomdts rmbgtm t i hdtgdfhkbm gssmts3

H. Gbb hdtgdfhkbm gssmts agvm d i paysh`gb mxhstmd`m, kut d i t gbb gssmts agvhdf
d i paysh`gb mxhstmd`m grm hdtgdfhkbm gssmts.
HH. ]dnmr ùrrmdt g`ìudthdf prg`th`m, hdtgdfhkbm gssmts grm `bgsshlhmn hdti
taism whta lhdhtm usmlub bhvms suà gs pgtmdts gdn taism whta hdnmlhdhtm
usmlub bhvms suà gs trgnmogrj.
HHH. [msmgrà gdn nmvmbipomdt ìs ts oust km mxpmdnmn l i r lhdgd`hgb rmpirthdf
purpisms hd tam ymgr hd wahà tam ì s ts grm hdùrrmn mvmd t a i u f a tam ` is ts
o g y privhnm kmdmlhts t i luturm pmrhins.
H\. Idby wamd hdtgdfhkbm gssmts grm g`quhrmn l r i o itamr mdththms `gd tamy km
rmìfdhzmn gs gssmts.
Ptgtm wamtamr tam lirmfihdf stgtmomdts grm lgbsm.

g. Gbb tam stgtmomdts grm lgbsm. `. Idby t w i stgtmomdts grm lgbsm.
k. Idby idm stgtmomdt hs lgbsm. n. ârmm stgtmomdts grm lgbsm.
=7. @ists hdùrrmn hdtmrdgbby t i `rmgtm hdtgdfhkbms grm

g. `gphtgbhzmn.
k. `gphtgbhzmn hl tamy agvm gd hdnmlhdhtm bhlm.
`. fmdmrgbby mxpmdsmn gs hdùrrmn.
n. mxpmdsmn idby hl tamy agvm g bhohtmn bhlm.
(GH@UG)
= ; . âm ` i s t i l gd hdtgdfhkbm gssmt hd`bunms gbb i l tam libbiwhdf mx`mpt

g. puràgsm prh`m. `. itamr hd`hnmdtgb mxpmdsms.
k. bmfgb lmms. n. gbb i l tamsm
(GH@UG)
=0. Grm tam libbiwhdf stgtmomdts trum i r lgbsm, g`ìrnhdf t i UGP01 Hdtgdfhkbm
gssmts9
7) âm ` i s t i l gd gssmt saiubn hd`bunm tam g o i u d t i l gdy `gsa i r `gsa
mquhvgbmdts pghn t i g`quhrm tam gssmt.
; ) âm ` i s t i l gd gssmt saiubn hd`bunm did-`gsa ìdshnmrgthid omgsurmn gt
lghr vgbum.
(G@@G)
Puksmqumdt omgsurmomdt
=>. Puksmqumdt t i hdhthgb rmìfdhthid, gd hdtgdfhkbm gssmt o g y km omgsurmn ushdf
g. ` i s t oinmb i r rmvgbugthid oinmb `. ` i s t oinmb idby
k. ` i s t oinmb i r lghr vgbum oinmb n. mhtamr g i r k
==. âm rmvgbugthid oinmb o g y km usmn l i r gd hdtgdfhkbm gssmt

g. wahà ags gd g`thvm ogrjmt
k. waism lghr vgbum `gd km nmtmrohdmn rmbhgkby t a r i u f a g vgbugthid tmàdhqum
suà gs nhsìudtmn luturm `gsa lbiws
`. wahà ags gd g`thvm ogrjmt gdn g rmshnugb vgbum
n. tam rmvgbugthid oinmb hs gppbh`gkbm idby t i htmos i l UUM kut d i t t i
hdtgdfhkbm gssmts
7>;
=<. V a h ` a i l tam libbiwhdf lg`tirs saiubn d i t km ìdshnmrmn hd nmtmrohdhdf tam
usmlub bhlm i l gd hdtgdfhkbm gssmt9
g. Bmfgb, rmfubgtiry, i r ìdtrg`tugb privhshids.
k. Mxpm`tmn g`thid i l ìopmthtirs.
`. Urivhshids l i r rmdmwgb i r mxtmdshid i l bhlm.
n. Hdhthgb ` i s t
(GH@UG)
=6. V a h ` a i l tam libbiwhdf hs d i t ìdshnmrmn hd msthogthdf tam usmlub bhlm i l

hdtgdfhkbm gssmts9
g. mllm`ts i l iksibms`md`m, nmogdn gdn ìopmththid
k. tam sgbvgfm vgbum i l tam gssmt
`. tam smrvh`m bhlm mxpm`tgd`hms i l hdnhvhnugbs i r f r i u p s i l mopbiymms
n. mxpm`tmn g`thids i l ìopmthtirs
(GH@UG)
=1. L g ` t i r s ìdshnmrmn hd nmtmrohdhdf gd hdtgdfhkbm gssmt‘s usmlub bhlm hd`bunm gbb

i l tam libbiwhdf mx`mpt
g. tam mxpm`tmn usm i l tam gssmt.
k. gdy bmfgb i r ìdtrg`tugb privhshids tagt o g y bhoht tam usmlub bhlm.
`. gdy privhshids l i r rmdmwgb i r mxtmdshid i l tam gssmt‘s bmfgb bhlm
n. tam goirthzgthid omtain usmn.
(GH@UG)
=8. Goirthzgthid i l hdtgdfhkbm gssmts rmsubts prhogrhby l r i o tam gppbh`gthid i l tam3

g. ogtàhdf prhd`hpbm `. ` i s t prhd`hpbm
k. lubb-nhs`bisurm n. rmvmdum prhd`hpbm
(Gngptmn)
<5. Id`m rmìfdhzmn, hdtgdfhkbm gssmts `gd km `grrhmn gt

g. @ist bmss g`ùoubgtmn goirthzgthid.
k. @ist bmss g`ùoubgtmn goirthzgthid gdn bmss g`ùoubgtmn hopghromdt
bissms.
`. [mvgbumn g o i u d t whtaiut nmnu`thid l i r g`ùoubgtmn goirthzgthid.
n. @ist pbus g dithidgb hd`rmgsm hd lghr vgbum shd`m tam hdtgdfhkbm gssmt hs
g`quhrmn.
(Gngptmn)
<7. Goirthzgthid i l gd hdtgdfhkbm gssmt hs usugbby rmìrnmn gs g3

g. nmkht t i rmtghdmn mgrdhdfs gdn g `rmnht t i g ìd t rg g`ìudt.
k. nmkht t i rmtghdmn mgrdhdfs gdn g `rmnht t i tam hdtgdfhkbm gssmt g`ìudt.
`. nmkht t i rmtghdmn mgrdhdfs gdn g `rmnht t i g ìd tr g g`ìudt.
n. nmkht t i goirthzgthid mxpmdsm gdn g `rmnht t i g ìd tr g g`ìudt.
(GH@UG)
< ; . V a h ` a i l tam libbiwhdf omtains i l ` i s t gbbi`gthid `gddit km usmn l i r

hdtgdfhkbm gssmts9
g. Nm`bhdhdf kgbgd`m `. ]dhts i l prinu`thid
k. [mvmdum omtain n. Mllm`thvm hdtmrmst omtain
<0. V a h ` a i l tam libbiwhdf omtains i l ` i s t gbbi`gthid `gd km usmn l i r hdtgdfhkbm

gssmts9
g. strghfat bhdm `. udhts-il-prinu`thid
k. rmvmdum omtain n. gdy i l tamsm
7>0
<>. ]dnmr UGP 01, tam nmlgubt ` i s t gbbi`gthid omtain l i r hdtgdfhkbm gssmts hs9
g. rmvmdum omtain `. PXN
k. strghfat bhdm n. d i nmlgubt omtain
<=. CI@]DN @i. ags gd hdtgdfhkbm gssmt, wahà ht msthogtms whbb agvm g usmlub bhlm i l
75 ymgrs, wahbm O M [ [ X @i. ags fiinwhbb, wahà ags gd hdnmlhdhtm bhlm. V a h ` a
` i o p g d y saiubn rmpirt goirthzgthid hd hts lhdgd`hgb stgtmomdts9
CI@]DN O M [ [ X CI@]DN OM[[X
g. Xms Xms `. Di Xms
k. Xms Di n. D i Di
(GH@UG)
<<. G`ìrnhdf t i UGP01 Hdtgdfhkbm gssmts, wahà i l tam libbiwhdf `rhtmrhg grm
rmbmvgdt hd nmtmrohdhdf tam usmlub bhlm i l gd hdtgdfhkbm gssmt9
g. iksibms`md`m n. rmshnugb vgbum
k. goirthzgthid pmrhin m. g gdn `
`. mxpm`tmn usgfm
(G@@G)
<6. G`ìrnhdf t i UGP 01, tam rmshnugb vgbum i l gd hdtgdfhkbm gssmt hs prmsuomn
g. mqugb t i lghr vgbum hd g`thvm ogrjmt
k. mqugb t i tam g o i u d t tam tahrn pgrty wgdts t i kuy
`. mqugb t i g ìdsmrvgthvm msthogthid
n. zmri
<1. Hd g`ìrngd`m whta fmdmrgbby g``mptmn g`ìudthdf prhd`hpbms, wahà i l tam

libbiwhdf omtains i l goirthzgthid hs dirogbby rmìoomdnmn l i r hdtgdfhkbm
gssmts9
g. PXN `. udhts i l prinu`thid
k. strghfat-bhdm n. niukbm nm`bhdhdf kgbgd`m
(GH@UG)
<8. I d Cgdugry 7, ;5x7, gd hdtgdfhkbm gssmt whta g tahrty-lhvm ymgr msthogtmn usmlub
bhlm wgs g`quhrmn. I d Cgdugry 7, ;5x<, g rmvhmw wgs o gnm i l tam msthogtmn
usmlub bhlm gdn ht wgs nmtmrohdmn tagt tam hdtgdfhkbm gssmt agn gd msthogtmn
usmlub bhlm i l lirty-lhvm o i r m ymgrs. Gs g rmsubt i l tam rmvhmw
g. âm irhfhdgb ` i s t gt Cgdugry 7, ;5x< saiubn km goirt hzmn ivmr g lhlty-ymgr
bhlm.
k. âm irhfhdgb ` i s t gt Cgdugry 7, ;5x7 saiubn km goirthzmn ivmr tam
rmoghdhdf tahrty-ymgr bhlm.
`. âm udgoirthzmn ` i s t gt Cgdugry 7, ;5x< saiubn km goirthzmn ivmr g lirty-
ymgr bhlm.
n. âm udgoirthzmn ` i s t gt Cgdugry 7, ;5x< saiubn km go irthzmn ivmr g
tahrty-lhvm ymgr bhlm.
(GH@UG)
65. G krgdn dgom tagt wgs g`quhrmn smpgrgtmby saiubn hdhthgbby km rmìfdhzmn,
g`ìrnhdf t i UGP01 Hdtgdfhkbmgssmts, gt
g. rmìvmrgkbm g o i u d t `. lghr vgbum
k. mhtamr ` i s t i r lghr vgbum gt tam àih`m i l tam g`quhrmr n. ` i s t
(G@@G)
67. V a h ` a i l tam libbiwhdf saiubn km mxpmdsmn gs hdùrrmn i d g lrgdàhsm whta gd

msthogtmn usmlub bhlm i l tmd ymgrs9
g. G o i u d t pghn t i tam lrgdàhsir l i r tam lrgdàhsm.
7>>
k. Umrhinh` pgyomdts t i g ` i o p g d y , itamr tagd tam lrgdàhsir, l i r tagt
ìopgdy‘s lrgdàhsm.
`. Bmfgb lmms pghn t i tam lrgdàhsmm‘s bgwymrs t i iktghd tam lrgdàhsm.
n. Umrhinh` pgyomdts t i tam lrgdàhsir kgsmn i d tam lrgdàhsmm‘s rmvmdums.
(GH@UG)
6 ; . Grm tam libbiwhdf stgtmomdts trum i r lgbsm, g`ìrnhdf t i UGP01 Hdtgdfhkbm

gssmts9
7) Hdtgdfhkbm gssmts g`quhrmn hd g kushdmss ìokhdgthid saiubn idby km
rmìfdhzmn hl tamy agvm gbrmgny kmmd rmìfdhzmn ky tam mdthty kmhdf
g`quhrmn.
; ) Hdtgdfhkbm gssmts g`quhrmn hd g kushdmss ìokhdgthid saiubn d i t km
rmìfdhzmn smpgrgtmby l r i o fiinwhbb.
(G@@G)
60. G àgdfm hd tam goirthzgthid omtain i r goirthzgthid rgtm l i r gd hdtgdfhkbm

gssmt hs g`ìudtmn lir3
g. prispm`thvmby k. rmtrispm`thvmby `. ùrrmdtby n. frg`mlubby
6>. V a h ` a i l tam libbiwhdf lg`tirs hdlbumd`m(s) tam Krgdn strmdfta i l g ` i o p g d y 9

H. @ustiomr biygbty
HH.Ptgtutiry pritm`thid
HHH.Krgdn Ogdgfmomdt ky tam ` i o p g d y
g. H, HH k. H `. HH n. H, HH, HHH
6=. V a h ` a i l tam libbiwhdf hs d i t spm`hlh`gbby gd hnmdthlhgkbm hdtgdfhkbm gssmt9

g. Jhdg [ i f m r s lrgdàhsm `. sm`rmt liroubg l i r g J r g k k y Ugtty
k. sm`rmt pri`mssms n. fiinwhbb
6<. Grm tam libbiwhdf stgtmomdts trum i r lgbsm, g`ìrnhdf t i UGP01 Hdtgdfhkbm
gssmts9
7) Hdtgdfhkbm gssmts `gddit km trmgtmn gs agvhdf gd hdnmlhdhtm usmlub bhlm.
; ) Hdtgdfhkbm gssmts whta g lhdhtm usmlub bhlm saiubn km omgsurmn gt ` i s t gdn
tmstmn gddugbby l i r hopghromdt.
(G@@G)
66. G`ìrnhdf t i UGP01 Hdtgdfhkbm gssmts, goirthzgthid i l gd hdtgdfhkbm gssmt whta

g lhdhtm usmlub bhlm saiubn ` io o m d ` m wamd
g. ht hs lhrst rmìfdhzmn gs gd gssmt
k. ht hs gvghbgkbm l i r usm
`. ht hs prikgkbm tagt ht whbb fmdmrgtm luturm m ` i d i o h ` kmdmlhts
n. tam ìs t s `gd km hnmdthlhmn whta rmgsidgkbm `mrtghdty
(G@@G)
61. Grm mgà i l tam libbiwhdf lg`tirs rmbmvgdt, g`ìrnhdf t i UGP01 Hdtgdfhkbm
gssmts, hd nmtmrohdhdf tam gddugb goirthzgthid mxpmdsm i d gd hdtgdfhkbm
gssmt9
H. âm ì s t .
HH. âm goirthzgthid omtain.
g. D i t rmbmvgdt, D i t rmbmvgdt `. [mbmvgdt, D i t rmbmvgdt
k. D i t rmbmvgdt, [mbmvgdt n. [mbmvgdt, [mbmvgdt
(G@@G)
68. V a h ` a i l tam libbiwhdf hs d i t g bidf-tmro hdvmstomdt9
7>=
g. sagrms ambn t i mxmrt hdlbumd`m i d gditamr mdthty
k. bgdn ambn l i r spmùbgthid
`. trgnmogrjs
n. `gsa surrmdnmr vgbum i l bhlm hdsurgd`m
(Gngptmn)
15. V a h ` a i l tam libbiwhdf wiubn d i t km hd`bunmn hd rmsmgrà gdn nmvmbipomdt

mxpmdsm l i r GUGÂM^H@ @i. l i r ùrrmdt pmrhin9
g. âm pirthid i l pbgdt gssmts, nmvitmn ìopbmtmby t i rmsmgrà l i r
GUGÂM^H@, wahà hs goirthzmn hd tam ùrrmdt pmrhin.
k. âm ` i s t i l ogtmrhgbs usmn hd ìdnu`thdf rmsmgrà l i r GUGÂM^H@ nurhdf
tam ùrrmdt pmrhin.
`. @gsa pghn ky GUGÂM^H@ t i HDNHLLM[MD^ @i. l i r rmsmgrà pmrliromn ky
HDNHLLM[MD^ @i. l i r GUGÂM^H@ hd tam ùrrmdt pmrhin.
n. âm ` i s t i l bgkir hdùrrmn ky GUGÂM^H@ hd ìdnu`thdf rmsmgrà l i r
]D@ID@M[DMN @i. nurhdf tam ùrrmdt pmrhin.
(Gngptmn)
17. V a h ` a i l tamsm stgtmomdts gkiut rmsmgrà gdn nmvmbipomdt mxpmdnhturm grm

ìrrm`t9
7. Hl `mrtghd ìdnhthids grm sgthslhmn, rmsmgrà gdn nmvmbipomdt mxpmdnhturm
oust km `gphtgbhzmn.
; . Idm i l tam ìdnhthids t i km sgthslhmn hl nmvmbipomdt mxpmdnhturm hs t i km
`gphtgbhzmn hs tagt tam tmàdh`gb lmgshkhbhty i l tam pricm`t hs rmgsidgkby
gssurmn.
0. Hl `gphtgbhzmn, nmvmbipomdt mxpmdnhturm oust km goirthzmn ivmr g pmrhin
d i t mx`mmnhdf lhvm ymgrs.
>. âm g o i u d t i l `gphtgbhzmn nmvmbipomdt mxpmdnhturm l i r mgà pricm`t
saiubn km rmvhmwmn mgà ymgr. Hl `hrùostgd`ms d i bidfmr custhly tam
`gphtgbhzgthid, tam kgbgd`m saiubn km wrhttmd i l l ivmr g pmrhin d i t
mx`mmnhdf lhvm ymgrs.
=. Nmvmbipomdt mxpmdnhturm o g y idby km `gphtgbhzmn hl ht `gd km saiwd tagt
gnmqugtm rmsiur`ms whbb km gvghbgkbm t i lhdgd`m tam ìopbmthid i l tam
pricm`t gdn gbb itamr ìdnhthids grm gbsi omt.
g. ; gdn = k. 0, > gdn = `. ; , 0 gdn = n. 7, ; gdn 0
(Gngptmn)
1 ; . V a h ` a i l tam libbiwhdf hs g trum stgtmomdt ìd`mrdhdf rmsmgrà gdn

nmvmbipomdt ( [ & N ) ìsts9
g. Gbb [ & N ìsts, whtaiut mx`mpthid, oust km àgrfmn t i mxpmdsm wamd
hdùrrmn.
k. [ & N ` i s ts `gd idby km goirthzmn ivmr g bhlm i l >5 ymgrs i r oi rm .
`. Gboist gdy trmgtomdt hs g``mptgkbm l i r agdnbhdf [ & N ìs ts.
n. Lhdgd`hgb stgtmomdts oust nhs`bism titgb [ & N ì s t s àgrfmn t i mxpmdsm hd
tam pmrhin
(Gngptmn)
10. îtgb rmsmgrà gdn nmvmbipomdt mxpmdsm l i r @]DDHDF, Hd`. wiubn hd`bunm
wahà i l tam libbiwhdf htmos3
H. Nmprm`hgthid i d @]DDHDF, Hd`. pripmrty, pbgdt gdn mquhpomdt usmn hd
@]DDHDF, Hd`.'s nmvmbipomdt pricm`ts
HH. Goirthzgthid i l @]DDHDF, Hd`. pgtmdts usmn hd @]DDHDF, Hd`.'s rmsmgrà
HHH. [msiur`ms pghn ky @]DDHDF, Hd`. l i r PBX @i.'s rmsmgrà mllirts pmrliromn
l i r @]DDHDF, Hd`. rmsmgrà gdn nmvmbipomdt pricm`ts
H\. @]DDHDF, Hd`. ` i s t i l rmsmgrà pmrliromn l i r @BM\M[ @irpirgthid's
rmsmgrà gdn nmvmbipomdt pricm`ts
7><
\. @]DDHDF, Hd`. ìs ts i l hdtmrdgb nmvmbipomdt mllirts wahà ùbohdgtmn hd g
pgtmdt frgdtmn t i @]DDHDF, Hd`.
\H. Ivmramgn ` is ts gbbi`gtmn t i @]DDHDF Hd`.‘s rmsmgrà gdn nmvmbipomdt
mllirts wahà t i i j tam pbg`m i l gditamr @]DDHDF, Hd`. g`thvhthms
\HH. @ists t i trghd @]DDHDF, Hd`. mopbiymms t i rud ogàhdms usmn hd i d f i h d f
prinu`thid. âmsm ogàhdms agn mgrbhmr kmmd nmvmbipmn ky @]DDHDF, Hd`.
g. H, HH, HHH k. H, HH, HHH,H\, \ `. H, HH, HHH,\ , \H n. gbb i l tamsm
(Gngptmn)
1>. G dmwby smt up n i t - ` i o mdthty ags mdfgfmn y i u gs hts lhdgd`hgb gnvhsir. âm
mdthty ags rm`mdtby ìopbmtmn idm i l hts ahfaby pukbh`hzmn rmsmgrà gdn
nmvmbipomdt pricm`ts gdn smmjs y i u r gnvh`m i d tam g`ùrg`y i l tam libbiwhdf
stgtmomdts ognm ky idm i l hts stgjmaibnmrs. V a h ` a idm hs ht9
g. @ists hdùrrmn nurhdf tam ‒rmsmgrà pagsm‟ `gd km `gphtgbhzmn.
k. @ists hdùrrmn nurhdf tam ‒nmvmbipomdt pagsm‟ `gd km `gphtgbhzmn hl
`rhtmrhg suà gs tmàdh`gb lmgshkhbhty i l tam pricm`t kmhdf mstgkbhsamn grm
omt.
`. ^rghdhdf ìs ts i l tmàdh`hgds usmn hd rmsmgrà `gd km `gphtgbhzmn.
n. Nmshfdhdf i l chfs gdn tiibs qugbhly gs rmsmgrà g`thvhthms.
(Gngptmn)
1=. V a h ` a i l tam libbiwhdf hs gd mxgopbm i l g`thvhthms tagt wiubn typh`gbby km

mx`bunmn hd rmsmgrà gdn nmvmbipomdt ìsts9
g. Nmshfd, ìdstru`thid, gdn tmsthdf i l prmprinu`thid prititypms gdn oinms.
k. B gkirg tiry rmsmgrà ghomn gt nhsìvmry i l dmw jdiwbmnfm.
`. Wugbhty ìdt rib nurhdf ìoomr`hgb prinu`thid, hd`bunhdf riuthdm tmsthdf i l
prinu`ts.
n. ^msthdf hd smgrà l i r , i r mvgbugthid i l , prinu`t i r pri`mss gbtmrdgthvms.
(GH@UG)
1<. V a h ` a i l tam libbiwhdf hs g rmsmgrà gdn nmvmbipomdt ìs t 9

g. Nmvmbipomdt i r hoprivmomdt i l tmàdhqums gdn pri`mssms.
k. I l l s a i r m ihb mxpbirgthid tagt hs tam prhogry g`thvhty i l g ` i o p g d y .
`. [msmgrà gdn nmvmbipomdt pmrliromn udnmr ìd trg`t l i r itamrs.
n. Ogrjmt rmsmgrà rmbgtmn t i g o g c i r p rinu`t l i r tam ì o p g d y .
(GH@UG)
16. AMG[^X @iopgdy gdn VG[O-PHD@M[M @iopgdy wmrm ìokhdmn hd g

puràgsm trgdsg`thid. AMG[^X wgs gkbm t i g`quhrm VG[O-PHD@M[M gt g
kgrfghd prh`m. âm s u o i l tam ogrjmt i r gpprghsmn vgbums i l hnmdthlhgkbm gssmts
g`quhrmn bmss tam lghr vgbum i l bhgkhbhthms gssuomn mx`mmnmn tam ` i s t t i
AMG[^X. Gltmr rmvgbuhdf didùrrmdt gssmts t i zmri, tamrm wgs sthbb s iom
"dmfgthvm fiinwhbb." Uripmr g`ìudthdf trmgtomdt ky AMG[^X hs t i rmpirt
tam g o i u d t gs
g. gd mxtrgirnhdgry fghd.
k. pgrt i l ùrrmdt hdìom hd tam ymgr i l ìokhdgthid.
`. g nmlmrrmn `rmnht gdn goirthzm ht.
n. pghn-hd `gphtgb.
(GH@UG)
11. Fiinwhbb o g y km
g. `gphtgbhzmn idby wamd puràgsmn.
k. `gphtgbhzmn mhtamr wamd puràgsmn i r `rmgtmn hdtmrdgbby.
`. `gphtgbhzmn idby wamd `rmgtmn hdtmrdgbby.
n. wrhttmd i l l nhrm`tby t i rmtghdmn mgrdhdfs.
(GH@UG)
7>6
18. V a h ` a i l tam libbiwhdf rmsmgrà gdn nmvmbipomdt rmbgtmn ` is ts saiubn km
`gphtgbhzmn gdn goirthzmn ivmr ùrrmdt gdn luturm pmrhins9
g. [msmgrà gdn nmvmbipomdt fmdmrgb bgkirgtiry kuhbnhdf wahà `gd km put
t i gbtmrdgthvm usms hd tam luturm
k. Hdvmdtiry usmn l i r g spm`hlh` rmsmgrà pricm`t
`. Gnohdhstrgthvm sgbgrhms gbbi`gtmn t i rmsmgrà gdn nmvmbipomdt
n. [msmgrà lhdnhdfs puràgsmn l r i o gditamr ` i o p g d y t i ghn g pgrthùbgr
rmsmgrà pricm`t ùrrmdtby hd pri`mss
(GH@UG)
85. V a h ` a i l tam libbiwhdf prhd`hpbms kmst nms`rhkms tam ùrrmdt omtain i l

g`ìudthdf l i r rmsmgrà gdn nmvmbipomdt ìsts9
g. Gssi`hgthdf `gusm gdn mllm`t
k. Pystmogth` gdn rgthidgb gbbi`gthid
`. Hdìom tgx ohdhohzgthid
n. Hoomnhgtm rmìfdhthid gs gd mxpmdsm
(GH@UG)
87. A i w saiubn rmsmgrà gdn nmvmbipomdt ì s t s km g`ìudtmn l i r , g`ìrnhdf t i

UGP 019
g. Oust km `gphtgbhzmn wamd hdùrrmn gdn tamd goirthzmn ivmr tamhr
msthogtmn usmlub bhvms.
k. Oust km mxpmdsmn hd tam pmrhin hdùrrmn.
`. Ogy km mhtamr `gphtgbhzmn i r mxpmdsmn wamd hdùrrmn, nmpmdnhdf upid tam
ogtmrhgbhty i l tam goiu d ts hdvibvmn.
n. Oust km mxpmdsmn hd tam pmrhin hdùrrmn udbmss nmvmbipomdt ì s t s
hdùrrmn qugbhly udnmr tam rmìfdhthid `rhtmrhg smt l i r t a udnmr UGP 01.
8 ; . V a h ` a i l tam libbiwhdf ì s t s saiubn km mx`bunmn l r i o rmsmgrà gdn

nmvmbipomdt mxpmdsm9
g. Oinhlh`gthid i l tam nmshfd i l g prinu`t
k. G`quhshthid i l [ & N mquhpomdt l i r usm i d g ùrrmdt pricm`t idby
`. @ist i l ogrjmthdf rmsmgrà l i r g dmw prinu`t
n. Mdfhdmmrhdf g`thvhty rmquhrmn t i gnvgd`m tam nmshfd i l g prinu`t t i tam
ogdulg`turhdf stgfm
(GH@UG)
80. Hl g ` i o p g d y ìdstru`ts g bgkirgtiry kuhbnhdf t i km usmn gs g rmsmgrà gdn

nmvmbipomdt lg`hbhty, tam ` i s t i l tam bgkirgtiry kuhbnhdf hs ogtàmn gfghdst
mgrdhdfs gs
g. rmsmgrà gdn nmvmbipomdt mxpmdsm hd tam pmrhin(s) i l ìdstru`thid.
k. nmprm`hgthid nmnu`tmn gs pgrt i l rmsmgrà gdn nmvmbipomdt ìsts.
`. nmprm`hgthid i r hoomnhgtm wrhtm-ill nmpmdnhdf i d ` i o p g d y pibh`y.
n. gd mxpmdsm gt suà thom gs prinu`thvm rmsmgrà gdn nmvmbipomdt ags kmmd
iktghdmn l r i o tam lg`hbhty.
(GH@UG)
8>. V a g t hs tam pripmr thom i r thom pmrhin ivmr wahà t i o g t ` a tam ` i s t i l gd

hdtgdfhkbm gssmt whta rmvmdums hl ht hs bhjmby tagt tam kmdmlht i l tam gssmt whbb
bgst l i r g nmtmrohdgtm kut vmry bidf pmrhin i l thom9
g. L i r t y ymgrs.
k. Lhlty ymgrs.
`. Pairtmr i l bmfgb bhlm gdn usmlub bhlm
n. Gt suà thom gs nhohduthid hd vgbum `gd km qugdthtgthvmby nmtmrohdmn.
(Gngptmn)
7>1
8=. A i w saiubn rmsmgrà gdn nmvmbipomdt ` is ts km g`ìudtmn l i r g`ìrnhdf t i
ùrrmdt stgdngrns9
g. Oust km `gphtgbhzmn wamd hdùrrmn gdn tamd goirthzmn ivmr tamhr
msthogtmn usmlub bhvms.
k. Oust km mxpmdsmn hd tam pmrhin hdùrrmn udbmss ìdtrg`tugbby
rmhokursgkbm.
`. Ogy km mhtamr `gphtgbhzmn i r mxpmdsmn, wamd hdùrrmn, nmpmdnhdf upid
tam lg`ts
n. Oust km mxpmdsmn hd tam pmrhin hdùrrmn udbmss ht `gd km `bmgrby
nmoidstrgtmn tagt tam rmsmgrà mxpmdnhturm whbb agvm shfdhlh`gdt luturm
kmdmlhts.
(GH@UG)
8<. âm ùrrmdt trmdn hd tam g`ìudthdf trmgtomdt l i r rmsmgrà gdn nmvmbipomdt
ìs t s hs t i
g. @gphtgbhzm gbb ìs t s gs gssmts wamd hdùrrmn gdn goirthzm wamd rmvmdum
grm mgrdmn.
k. ^rmgt gbb ì s t s gs ùrrmdt mxpmdsms gs hdùrrmn.
`. @gphtgbhzm smbm`thvmby, gdn prmnmtmrohdm tam ìdnhthids tagt wiubn rmquhrm
`gphtgbhzgthid gs wmbb gs taism tagt wiubn km wrhttmd i l l gs ùrrmdt
mxpmdsms.
n. G`ùoubgtm gbb ì s t s hd g spm`hgb hdtgdfhkbm gssmt g`ìu d t udthb g
nmtmrohdgthid `gd ognm gs t i tam nmfrmm i l luturm kmdmlhts.
(GH@UG)
86. [msmgrà gdn nmvmbipomdt ìsts, udnmr prmvghbhdf prg`th`m, o g y km g`ìudtmn

l i r gs libbiws3
g. [msmgrà gdn nmvmbipomdt ì s t s rmbgtmn t i su``msslub pricm`ts saiubn km
`gphtgbhzmn: itamrs mxpmdsmn.
k. [msmgrà gdn nmvmbipomdt ì s ts rmbgtmn t i udsu``msslub pricm`ts saiubn
km `gphtgbhzmn: itamrs mxpmdsmn.
`. [msmgrà gdn nmvmbipomdt ìs ts saiubn km mxpmdsmn gs hdùrrmn.
n. [msmgrà gdn nmvmbipomdt ` i s ts saiubn km gbbi`gtmn kmtwmmd su``msslub
gdn udsu``msslub pricm`ts.
m. [msmgrà gdn nmvmbipomdt ìsts, wamtamr rmbgtmn t i su``msslub i r
udsu``msslub pricm`ts, saiubn km `gphtgbhzmn.
(GH@UG)
81. Gd g`thvhty tagt wiubn km mxpmdsmn ùrrmdtby gs rmsmgrà gdn nmvmbipomdt

ìs t s hs tam
g. ^msthdf hd smgrà l i r i r mvgbugthid i l prinu`t i r pri`mss gbtmrdgthvms.
k. Gngptgthid i l gd mxhsthdf `gpgkhbhty t i g pgrthùbgr rmquhrmomdt i r
ùstiomr‘s dmmn gs g pgrt i l ìdthduhdf ìoomr`hgb g`thvhty.
`. Bmfgb w i r j hd ìddm`thid whta pgtmdt gppbh`gthids i r bhthfgthid, gdn tam
sgbm i r bh`mdshdf i l pgtmdts.
n. Mdfhdmmrhdf libbiw-tariufa hd gd mgrby pagsm i l ìoomr`hgb prinu`thid.
(GH@UG)
88. V a h ` a i l tam libbiwhdf mxpmdsms `gd km `gphtgbhzmn9

H. [msmgrà ìs ts hdùrrmn hd nmvmbiphdf g dmw omnh`hdm.
HH. Uuràgsm i l hdtgdfhkbms l i r [ & N g`thvhthms wahà agvm gbtmrdgthvm luturm
usms.
HHH. Pgbgrhms i l rmsmgrà pmrsiddmb.
g. HHidby k. H& HH `. HHHidby n. didm i l tamo
7>8
755. Grm tam libbiwhdf stgtmomdts trum i r lgbsm, g`ìrnhdf t i UGP 01 Hdtgdfhkbm
gssmts9
(7) Mxpmdnhturm nurhdf tam rmsmgrà pagsm i l g pric m`t o g y siomthoms km
`gphtgbhzmn gs gd hdtgdfhkbm gssmt.
( ; ) Mxpmdnhturm nurhdf tam nmvmbipomdt pagsm i l g p ricm`t o g y siomthoms km
`gphtgbhzmn gs gd hdtgdfhkbm gssmt.
(G@@G)
757. Grm tam libbiwhdf stgtmomdts hd rmbgthid t i nmvmbipomdt trum i r lgbsm,

g`ìrnhdf t i UGP01 Hdtgdfhkbmgssmts9
(7) âm prinu`ts kmhdf nmvmbipmn saiubn agvm gbrmgny kmmd put hdti
ìoomr`hgb prinu`thid i r usm.
( ; ) Nmvmbipomdt hdvibvms tam gppbh`gthid i l rmsmgrà lhdnhdfs.
(G@@G)
75;. V a h ` a i l tam libbiwhdf hs d i t ìdshnmrmn gs rmsmgrà gdn nmvmbipomdt

ìsts9
g. ^msthdf hd smgrà l i r prinu`t gbtmrdgthvms
k. Bmfgb w i r j i d pgtmdt gppbh`gthid
`. Oinhlh`gthid i l nmshfd i l g pri`mss
n. Pmgràhdf l i r gppbh`gthid i l dmw rmsmgrà lhdnhdfs
m. âm nmshfd i l tiibs, oibns gdn nhms hdvibvhdf dmw tmàdibify.
750. G`ìrnhdf t i UGP 01, wahà i l tam libbiwhdf hs trum l i r gd g`quhrhdf

` i o p g d y hd ìddm`thid whta hd-pri`mss rmsmgrà gdn nmvmbipomdt ambn ky gd
g`quhrmn ` i o p g d y gt tam ngtm i l g`quhshthid9
g. âm g o i u d t tagt ags kmmd spmdt i d tamsm pricm`ts hs mxpmdsmn, kut gdy
vgbum hd tam pricm`t hd mx`mss i l tam g o i u d t spmdt hs `gphtgbhzmn ky tam
g`quhrhdf ` i o p g d y .
k. âm vgbum i l hd-pri`mss rmsmgrà gdn nmvmbipomdt hs `gphtgbhzmn km`gusm
tam g`quhrhdf ` i o p g d y ags g `bmgr vhshid i l hts vgbum.
`. Hd-pri`mss rmsmgrà gdn nmvmbipomdt hs sthbb rmsmgrà gdn nmvmbipomdt
gdn tam vgbum hs gbwgys mxpmdsmn ky tam g`quhrhdf ` i o p g d y .
n. âm vgbum i l hd-pri`mss rmsmgrà gdn nmvmbipomdt hs mxpmdsmn udbmss ht
ags g nhrm`t ìddm`thid whta g prinu`t i r gssmt iwdmn ky tam g`quhrhdf
ìopgdy.
(Gngptmn)
75>. GCG[ Ghrbhdm puràgsmn ghrbhdm fgtm rhfats gt PBHFA^BX IUMD

Hdtmrdgthidgb Ghrpirt l i r ₷;,555,555 whta g bmfgb bhlm i l lhvm ymgrs. Aiwmvmr,
GCG[ ags tam gkhbhty gdn rhfat t i mxtmdn tam rhfats mvmry tmd ymgrs l i r gd
hdnmlhdhtm pmrhin i l thom. Ivmr wagt pmrhin i l thom saiubn GCG[ goirthzm tam
fgtm rhfats9
g. = ymgrs. `. >5 ymgrs.
k. 7= ymgrs n. âm rhfats saiubn d i t km goirthzmn.
(GH@UG)
75=. âm libbiwhdf stgtmomdts rmbgtm t i g`ìudthdf l i r hdtgdfhkbm gssmts.

@aiism tam hdìrrm`t stgtmomdt.
g. Km`gusm ht ags gd hdnmlhdhtm bhlm, g trgnmogrj dmmn d i t km goirthzmn.
k. Hl g ` i o p g d y puràgsms g ìopmthdf pgtmdt t i mdsurm rmvmdum-fmdmrgthdf
`gpgkhbhty i l g prmvhiusby iwdmn pgtmdt, tam ` i s t i l tam puràgsmn pgtmdt
saiubn km mxpmdsmn gt tam thom i l puràgsm.
7=5
`. âm pri`mss i l gsshfdhdf tam ` i s t i l gd hdtgdfhkbm gssmt t i ipmrgthids hd g
systmogth` gdn rgthidgb ogddmr hs `gbbmn goirthzgthid.
n. Fiinwhbb o g y rmprmsmdt tam mx`mss i l tam ` i s t i l gd g`quhrmn ` i o p g d y
ivmr tam s u o i l tam lghr vgbums gsshfdmn t i hnmdthlhgkbm gssmts g`quhrmn bmss
bhgkhbhthms gssuomn.
75<. @idshnmr tam libbiwhdf stgtmomdts gdn stgtm wamtamr tamy grm ìrrm`tby
stgtmn i r dit.
H. Fiinwhbb hs rmìrnmn ky g`ìudtgdts idby hl ht hs puràgsmn.
HH. G ìpyrhfat‘s bmfgb bhlm hs 0 5 ymgrs gdn ht fhvms hts iwdmr pritm`thid gfghdst
wrhthdfs gdn bhtmrgry prinu`thids kmhdf rmprinu`mn hbbmfgbby.
g. H k. HH `. Hgdn HH n. dmhtamr Hd i r HH
756. G pgtmdt puràgsmn l r i o gditamr mdthty wahà agn ambn ht l i r 0 ymgrs

saiubn km goirthzmn ivmr
g. tam gssmt‘s rmoghdhdf usmlub bhlm, d i t t i mx`mmn 06
k. gdy duokmr d it t i mx`mmn t i > 5
`. 76 ymgrs
n. tam gssmt‘s rmoghdhdf usmlub bhlm, d i t t i mx`mmn 76
(Gngptmn)
751. V a h ` a i l tam libbiwhdf hdtgdfhkbm gssmts saiubn km goirthzmn ivmr tam

pmrhins i l msthogtmn kmdmlht9
g. rmsmgrà gdn nmvmbipomdt ìs ts rmbgtmn t i g su``msslub prinu`t
k. fiinwhbb grhshdf l r i o tam puràgsm i l gd mxhsthdf kushdmss
`. ìs t s hdùrrmn hd irfgdhzhdf g ` ir p i r gth i d
n. pgtmdt rhfat puràgsmn l r i o gd hdvmdtir
(GH@UG)
758. Hd g `gsm i l g pgtmdt hdlrhdfmomdt suht, tam suht o g y km mhtamr su``msslub i r

bist. âm rmsubts i l tam bmfgb nm`hshid grm g`ìudtmn l i r gs libbiws3
g. hl su``msslub, nmkht tam ` i s t i l tam bgwsuht t i pgtmdt mxpmdsm.
k. hl bist, nmkht tam ` i s t i l tam bgwsuht t i mxtrgirnhdgry biss.
`. hl bist, wrhtm tam kgbgd`m hd tam pgtmdt g`ìudt.
n. gltmr rmìfdhzhdf tam rmsubts i l tam bgwsuht gs gd mxpmdsm, goirthzm tam
rmoghdhdf kgbgd`m hd tam pgtmdt i ` ` u r ivmr hts rmoghdhdf m ` i d i o h ` bhlm.
(Gngptmn)
775. G puràgsmn pgtmdt ags g rmoghdhdf bmfgb bhlm i l 7= ymgrs. Ht saiubn km

g. Mxpmdsmn hd tam ymgr i l tam g`quhshthid.
k. Goirthzmn ivmr 7= ymgrs rmfgrnbmss il hts usmlubbhlm.
`. Goirthzmn ivmr htsusmlub bhlmhl bmss tagd 7= ymgrs.
n. D i t goirthzmn.
(GH@UG)
777. G ì rp ir g th id wahà hdùrs ì s t s hd nmlmdnhdf g pgtmdt hd gd hdlrhdfmomdt

suht saiubn3
g. mxpmdsm ùrrmdtby tam ìs ts i l gbb suhts.
k. `gphtgbhzm idby tam ` is ts i l udsu``msslub suhts.
`. `gphtgbhzm idby tam ìs t s i l su``msslub suhts.
n. `gphtgbhzm tam ` i s t i l gbb suà suhts.
(Gngptmn)
77;. Paiubn tam libbiwhdf lmms gssi`hgtmn whta tam rmfhstrgthid i l gd hdtmrdgbby
nmvmbipmn pgtmdt km `gphtgbhzmn9 (Htmo#7) Bmfgb lmms: (Htmo#;) [mfhstrgthid
lmms
7=7
g. D i , D i k. D i , Xms `. Xms, D i n. Xms, Xms
(GH@UG)
770. V a h ` a i l tam libbiwhdf stgtmomdts ìd`mrdhdf pgtmdts hs ìrrm`t9

g. Bmfgb ` is t s hdùrrmn t i su``msslubby nmlmdn gd hdtmrdgbby nmvmbipmn pgtmdt
saiubn km mxpmdsmn hoomnhgtmby hd tam pmrhin hdùrrmn.
k. Bmfgb lmms gdn itamr nhrm`t ìs ts hdùrrmn hd rmfhstmrhdf g pgtmdt saiubn km
`gphtgbhzmn gdn goirthzmn i d g strghfat-bhdm kgshs ivmr g lhvm-ymgr pmrhin.
`. [msmgrà gdn nmvmbipomdt ì d trg`t smrvh`ms puràgsmn l r i o itamrs gdn
usmn t i nmvmbip g pgtmdtmn ogdulg`turhdf pri`mss saiubn km `gphtgbhzmn
gdn goirthzmn ivmr tam pgtmdt‘s m ` i d i o h ` bhlm.
n. [msmgrà gdn nmvmbipomdt ì s t s hdùrrmn t i nmvmbip g pgtmdtmn htmo
saiubn km `gphtgbhzmn gdn goirthzmn i d g strghfat-bhdm kgshs ivmr
smvmdtmmd ymgrs.
(GH@UG)
77>. V a h ` a i l tam libbiwhdf goiu d ts hdùrrmn hd ìddm`thid whta g trgnmogrj

saiubn km `gphtgbhzmn9
@ist i l su``msslub nmlmdsm [mfhstrgthid lmms
g. di yms
k. yms di
`. di di
n. yms yms
(GH@UG)
77=. V a h ` a i l tam libbiwhdf saiubn d i t km `gphtgbhzmn gs pgrt i l tam ` i s t i l gd

hdtmrdgbby nmvmbipmn pgtmdt9
g. ` i s t s t i nmvmbip tam prinu`t i r pri`mss t i km pgtmdtmn
k. pgtmdt rmfhstrgthid lmms
`. bmfgb lmms hdùrrmn hd su``msslubby nmlmdnhdf g pgtmdt hdlrhdfmomdt suht.
n. bmfgb lmms gssi`hgtmn whta rmfhstrgthid i l tam pgtmdt
m. g gdn `
(GH@UG)
77<. âm ` i s t i l puràgshdf pgtmdt rhfats l i r g prinu`t tagt ohfat itamrwhsm

agvm smrhiusby ìopmtmn whta idm i l tam puràgsmr's pgtmdtmn prinu`ts
saiubn km
g. àgrfmn i l l hd tam ùrrmdt pmrhin.
k. goirthzmn ivmr tam bmfgb bhlm i l tam puràgsmn pgtmdt.
`. gnnmn t i lg`tiry ivmramgn gdn gbbi`gtmn t i prinu`thid i l tam puràgsmr's
prinu`t.
n. goirthzmn ivmr tam rmoghdhdf msthogtmn bhlm i l tam irhfhdgb pgtmdt
ìvmrhdf tam prinu`t waism ogrjmt wiubn agvm kmmd hopghrmn ky
ìopmththid l r i o tam dmwby pgtmdtmn prinu`t.
(GH@UG)
776. Hdvmdtir @irpirgthid wgs frgdtmn g pgtmdt i d g prinu`t i d Cgdugry 7,

;5x7. ^ i pritm`t hts pgtmdt, tam ì r p i rg t h i d puràgsmn i d Cgdugry 7, ;x75 g
pgtmdt i d g ìopmthdf prinu`t wahà wgs irhfhdgbby hssumn i d Cgdugry 75,
;5x<. Km`gusm i l hts udhqum pbgdt, Hdvmdtir @irpirgthid nims d i t lmmb tam
ìopmthdf pgtmdt `gd km usmn hd prinu`hdf g prinu`t. âm ` i s t i l tam
ìopmthdf pgtmdt saiubn km
g. goirthzmn ivmr g o g x h o u o pmrhin i l ; 5 ymgrs.
k. goirthzmn ivmr g o g x h o u o pmrhin i l 7< ymgrs.
`. goirthzmn ivmr g o g x h o u o pmrhin i l 77 ymgrs.
n. mxpmdsmn hd ;x75.
7=;
(GH@UG)
771. Ubghdthll, Hd`. wmdt t i ` i u r t tahs ymgr gdn su``msslubby nmlmdnmn hts pgtmdt
l r i o hdlrhdfmomdt ky g ìopmthtir. âm ` i s t i l tahs nmlmdsm saiubn km
àgrfmn t i
g. pgtmdts gdn goirthzmn ivmr tam bmfgb bhlm i l tam pgtmdt.
k. bmfgb lmms gdn goirthzmn ivmr = ymgrs i r bmss.
`. mxpmdsms i l tam pmrhin.
n. pgtmdts gdn goirthzmn ivmr tam rmoghdhdf usmlub bhlm i l tam pgtmdt.
(GH@UG)
778. V a h ` a i l tam libbiwhdf hs d it gd hdtgdfhkbm gssmt9

g. ^rgnm dgom n. @ipyrhfats
k. [ & N mxpmdsm m. D i gdswmr
`. Lrgdàhsm
(GH@UG)
7;5. V a h ` a i l tam libbiwhdf hdtgdfhkbm gssmts saiubn d i t km goirthzmn9

g. @ipyrhfats `. Umrpmtugb lrgdàhsms
k. @ustiomr bhsts n. D i gdswmr
(GH@UG)
7;7. ]dnmr ùrrmdt UL[Ps, wamd g pgtmdt hs goirthzmn, tam `rmnht hs ognm t i
g. tam pgtmdt g`ìudt.
k. gd g`ùoubgtmn goirthzgthid g`ìudt.
`. g nmlmrrmn `rmnht g`ìudt.
n. gd mxpmdsm g`ìudt.
(Gngptmn)
7 ; ; . V a h ` a i l tam libbiwhdf ìdlmrs mx`bushvm rhfat t i ìd n u `t kushdmss hd g

pgrthùbgr tmrrhtiry
g. trgnmogrj k. lrgdàhsm `. pgtmdt n. ìpyrhfat
(Gngptmn)
7;0. Gd mx`bushvm rhfat i r prhvhbmfm rm`mhvmn ky g kushdmss i r hdnhvhnugb t i

p mrliro `mrtghd kushdmss lud`thids i r usm `mrtghd prinu`ts i r smrvh`ms hs
rmlmrrmn t i gs3
g. pgtmdts k. ìpyrhfat `. lrgdàhsm n. didm i l tamsm
7 ; > . Hl g lrgdàhsm kmìoms wirtabmss prhir t i tam mdn i l hts msthogtmn usmlub
bhlm, tam udgoirthzmn kgbgd`m hd tam lrgdàhsm g`ì u d t saiubn km wrhttmd i l l gs
g(d)3
g. hopghromdt biss `. prhir pmrhin gncustomdt
k. ipmrgthdf mxpmdsm n. àgdfm hd msthogtm
(Gngptmn)
7 ; = . V a h ` a i l tam libbiwhdf stgtmomdts hs hdìrrm`t9

g. Gd hdtgdfhkbm gssmt g`quhrmn ky hssugd`m i l irnhdgry sagrms saiubn
fmdmrgbby km vgbumn gt tam lghr vgbum i l tam hdtgdfhkbm gssmt.
k. Goirthzgthid i l hdtgdfhkbm gssmts hdvibvms gd gncusthdf mdtry tagt saiubn
d i t km rmvmrsmn hd tam dmxt g`ìudthdf pmrhin.
`. Gd udhnmdthlhgkbm gssmt nmvmbipmn hdtmrdgbby hs dmvmr rmìfdhzmn hd tam
g`ìudts gs gd gssmt.
n. Gbb gddugb pgyomdts ognm ky g lrgdàhsmm t i tam lrgdàhsmr l i r gsshstgd`m
saiubn km `gphtgbhzmn gs pgrt i l tam ` i s t i l tam lrgdàhsm.
(Gngptmn)
7=0
7;<. G lrgdàhsm saiubn km `bgsshlhmn i d tam kgbgd`m sammt gs g (d)3
g. ipmrgthidgb gssmt `. hdtgdfhkbm gssmt
k. nmlmrrmn àgrfm n. ùrrmdt gssmt
(Gngptmn)
7;6. V a h ` a i l tam libbiwhdf ` i s t rmbgtmn t i ìoputmr siltwgrm hs `gphtgbhzmn t i

gd hdtgdfhkbm gssmt g`ìudt9
g. @ist t i nupbh`gtm nhs`s gdn ogdugbs l i r sgbm
k. Nmvmbipomdt ìs t s prm`mnhdf tmàdibifh`gb lmgshkhbhty
`. @inhdf gdn tmsthdf ` is ts hdùrrmn gltmr tmàdibifh`gb lmgshkhbhty kut kmlirm
ìopbmthdf tam prinu`t ogstmr
n. @ist i l ùstiomr smrvh`m
(Gngptmn)
7;1. Hl g kushdmss puràgsmn g dmw ìoputmr systmo siltwgrm wahà l i r o s gd

hdtmfrgb pgrt i l g ogàhdm, tam g`ì u d t t i km nmkhtmn hs
g. ogàhdm `. hdtgdfhkbm gssmt
k. ìoputmr kuhbnhdf n. Khbb Fgtms
7;8. I]^BGDNHPA gdn P^[GDFM grm rhvgb lhros wahà grm shohbgr hd shzm gdn
sìpm i l ipmrgthids. I]^BGDNHPA ags nm`hnmn d i t t i `gphtgbhzm kut mxpmdsm
siltwgrm nmvmbipomdt ì s t s hd Xmgr 7. P^[GDFM i d tam itamr agdn, ags
nm`hnmn t i `gphtgbhzm g shohbgr g o i u d t i l nmvmbipomdt ìsts, t i km goirthzmn
ivmr = ymgrs. V a h ` a i l tam libbiwhdf hs/grm trum ivmr tam dmxt = ymgrs9
H. P^[GDFM whbb s a i w ahfamr mquhty tagd I]^BGDNHPA
HH. âm nhllmrmd`m hd P^[GDFM's gssmts gdn I]^BGDNHPA's gssmts whbb km
biwmr hd Xmgr 0 tagd hd Xmgr ;.
HHH. âm titgb tgx nmnu`thids num t i tam nmvmbipomdt ì s t s grm mqugb l i r tam
t w i lhros.
H\. Gltmr tmàdibifh`gb lmgshkhbhty, gbb siltwgrm nmvmbipomdt ` is ts `gd km
`gphtgbhzmn udnmr UGP 01.
g. HHHidby k. HH& HHH `. H& HH n. H, HH, HHH,H\
705. V a h ` a i l tam libbiwhdf ìs ts `gd km `gphtgbhzmn9

g. nrhbbhdf ìs ts l i r ihb wmbbs
k. pukbh` rmbgthids ìs ts t i nmvmbip fiinwhbb
`. rmsmgrà gdn nmvmbipomdt
n. hdtmrdgbby nmvmbipmn krgdn
707. G`ìudthdf rubms nhllmrmdthgtm rmsmgrà gdn nmvmbipomdt g`thvhthms l r i o

g`thvhthms d i t ìdshnmrmn rmsmgrà gdn nmvmbipomdt. V a h ` a idm i l tam
libbiwhdf hs d i t ìdshnmrmn g rmsmgrà gdn nmvmbipomdt g`thvhty9
g. Umrhinh` nmshfd àgdfms t i mxhsthdf prinu`ts.
k. ^msthdf hd smgrà i l prinu`t pri`msshdf gbtmrdgthvms.
`. Oinhlh`gthid i l tam nmshfd i l g pri`mss.
n. B gkirg tiry rmsmgrà hdtmdnmn l i r tam nhsìvmry i l g dmw prinu`t.
70;. I d Cgdugry 7, ;5x7, Ci`g puràgsmn mquhpomdt l i r usm h d nmvmbiphdf g dmw

prinu`t. Ci`g usms tam strghfat-bhdm nmprm`hgthid omtain. âm mquhpomdt
ìubn privhnm kmdmlhts ivmr g 75-ymgr pmrhin. Aiwmvmr, tam dmw prinu`t
nmvmbipomdt hs mxpm`tmn t i tgjm lhvm ymgrs, gdn tam mquhpomdt `gd km usmn
idby l i r tahs pricm`t. Ci`g 's ;5x7 mxpmdsm mqugbs3
g. âm titgb ` i s t i l tam mquhpomdt.
k. Idm-lhlta i l tam ` i s t i l tam mquhpomdt.
`. Idm-tmdta i l tam ` i s t i l tam mquhpomdt.
n. Smri.
7=>
(GH@UG)
Nhs`bisurms
700. V a h ` a i l tam libbiwhdf nhs`bisurms hs d i t rmquhrmn ky UGP 01 9
g. ]smlub bhvms i l tam hdtgdfhkbm gssmts.
k. [mìd`hbhgthid i l `grryhdf g o i u d t gt tam kmfhddhdf gdn tam mdn i l tam
ymgr.
`. @idtrg`tugb ìoohtomd ts l i r tam g`quhshthid i l hdtgdfhkbm gssmts.
n. Lghr vgbum i l shohbgr hdtgdfhkbm gssmts usmn ky hts ìopmthtirs.
(Gngptmn)
70>. Gbb i l tam libbiwhdf grm rmquhrmn nhs`bisurms l i r hdtgdfhkbm gssmts mx`mpt
g. Vamtamr tam usmlub bhvms grm hdnmlhdhtm i r lhdhtm gdn, hl lhdhtm, tam usmlub
bhvms i r tam goirthzgthid rgtms usmn
k. Goirthzgthid omtains usmn l i r hdtgdfhkbm gssmts whta lhdhtm usmlub bhvms
`. F r i s s `grryhdf g o i u d t gdn gdy g`ùoubgtmn goirthzgthid (gffrmfgtmn
whta g`ùoubgtmn hopghromdt bissms) gt tam kmfhddhdf gdn mdn i l tam
pmrhin
n. G rmìd`hbhgthid i l tam `grryhdf g o i u d t gt tam kmfhddhdf gdn mdn i l tam
pmrhin saiwhdf hd`rmgsms gdn nm`rmgsms t i hdtgdfhkbm gssmts gdn rmbgtmn
g`ùoubgtmn goirthzgthid gdn g`ùoubgtmn hopghromdt biss.
m. Dmt `grryhdf g o i u d t i l hdtgdfhkbm gssmts. G`ùoubgtmn goirthzgthid hs d i t
rmquhrmn t i km nhs`bismn km`gusm pmrhinh` goirthzgthid hs nmnu`tmn
nhrm`tby l r i o tam rmbgtmn gssmt g`ìudt.
@agptmr ; 5 - Puffmstmn gdswmrs t i tamiry i l g ` ` i u d t s qumsthids

7. M ;7. N >7. K <7. N 17. G 757. K 7;7. K
;. M ;;. N >;. N <;. N 1;. N 75;. K 7;;. K
0. G ;0 . G >0. N <0. N 10. @ 750. K 7;0. @
>. @ ;>. G >>. G <>. K 1>. K 75>. N 7;>. G
=. N ;=. G >=. N <=. K 1=. @ 75=. K 7;=. N
<. @ ;<. N ><. @ <<. M 1<. G 75< G 7;<. @
6. @ ;6. N >6. N <6. N 16. K 756. N 7;6. @
1. @ ;1. K >1. N <1. K 11. G 751. N 7;1. G
8. G ;8 . K >8. @ <8. @ 18. G 758. G 7;8. N
75. @ 05. @ =5. @ 65. N 85. N 775. @ 705. G
77. @ 07. K =7. @ 67. N 87. N 777. G 707. G
7;. N 0;. N =;. N 6;. G 8;. @ 77;. N 70;. G
70. N 00. N =0. N 60. G 80. K 770. G 700. N
7>. N 0>. G =>. G 6>. N 8>. @ 77>. G 70>. M
7=. N 0=. @ ==. G 6=. N 8=. K 77=. M
7<. G 0<. G =<. N 6<. G 8<. K 77<. N
76. G 06. @ =6. K 66. K 86. @ 776. @
71. N 01. M =1. N 61. N 81. G 771. @
78. N 08. N =8. G 68. @ 88. G 778. K
;5. N >5. N <5. K 15. N 755. K 7;5. @
7==
@agptmr ; 7
Hopghromdt i l Gssmts
@agptmr ; 7 3 Oubthpbm àih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

@ists i l nhspisgb
7.. I d Nm`mokmr 07, ;5x7, W ] H [ J G@@HNMD^ @i. hnmdthlhmn t agt hts ogàhdmry
whta g `grryhdf g o i u d t i l ₷>,555,555 ags kmmd hopghrmn. Hd msthogthdf tam
rmìvmrgkbm goiu d t, W ] H [ J nmtmrohdmn tagt tam lghr vgbum i l tam gssmt hs
₷0,;55,555. âm libbiwhdf ` is ts wmrm gbsi msthogtmn3
^rgdsg`thid tgxms ₷;55,555
Bmfgb ìsts, stgop nuty, ìoohsshids , gdn shohbgr lmms >5,555
@ists i l nhsogdtbhdf i r rmoivhdf tam gssmt hd`bunmn hd
privhshid l i r rmstirgthid gdn nmìoohsshidhdf ` i s t ;5,555
^mrohdgthid kmdmlhts gdn ìs ts gssi`hgtmn whta rmnu`hdf
i r rmirfgdhzhdf g kushdmss libbiwhdf tam nhspisgb i l gd
gssmt <5,555
W ] H [ J nims d i t agvm gdy rmgsid t i kmbhmvm tagt tam vgbum hd usm i l tam gssmt
ogtmrhgbby mx`mmns lghr vgbum bmss ì s ts i l nhspisgb. A i w o u ` a hs tam hopghromdt
biss9
g. 7,7;5,555 k. 7,5<5,555 `. 7,5>5,555 n. 155,555
\gbum hd usm
; . I d Nm`mokmr 07, ;5x7, OGPPH\M AMG\X @i. hnmdthlhmn t agt hts kuhbnhdf whta g
`grryhdf g o i u d t i l ₷;,>55,555 ags kmmd hopghrmn. Hd msthogthdf tam
rmìvmrgkbm goiu d t, OGPPH\M ags nmtmrohdmn tagt tam lghr vgbum bmss ì s t s i l
nhspisgb i l tam gssmt hs ₷7,<55,555.
Hd msthogthdf tam vgbum hd usm, OGPPH\M nmtmrohdmn tam libbiwhdf3

Luturm ` g s a hd Luturm ` g s a i u t
Xmgr lbiws lbiws
;5x7 7,;55,555 >55,555
;5x; 7,7;5,555 >55,555
;5x0 7,5>5,555 0;5,555
Gnnhthidgb hdlirogthid3
Mgà ymgr‘s msthogtmn luturm `gsa lbiws hd`bunm ₷>5,555 rmprmsmdthdf `gsa
iutlbiws l r i o luturm rmstru`turhdf d i t ymt ìoohttmn gdn ₷;5,555
rmprmsmdthdf `gsa iutlbiws i d pbgddmn hoprivmomdt gdn mdagd`momdt i l tam
gssmt.
D i t hd`bunmn hd tam msthogtmn luturm `gsa lbiws grm ì s t s i l ngy-ti-ngy
smrvh`hdf i l tam gssmt goiudthdf t i ₷1,555 pmr ymgr.
âm nhsìudt rgtm hs 75%.
A i w o u ` a hs tam hopghromdt biss9

g. >56,>;> k. >=<,660 `. 0<=,>6; n. >7;,0 <=
\gbum hd usm ‐ whta rmshnugb vgbum

0. I d Nm`mokmr 07, ;5x7, AMG[^MD MD@I][GFM @i. hnmdthlhm n tagt hts
hdtgdfhkbm gssmt whta g `grryhdf g o i u d t i l ₷;,>55,555 ags kmmd hopghrmn. Hd
7=<
msthogthdf tam rmìvmrgkbm goiu d t, AMG[^MD ags nmtmrohdmn tagt tam lghr
vgbum bmss ì s t s i l nhspisgb i l tam hdtgdfhkbm gssmt hs ₷7,<55,555. AMG[^MD
msthogtmn tagt tam luturm dmt `gsa lbiws mxpm`tmn t i grhsm l r i o tam ìdthduhdf
usm i l tam gssmt hs ₷>55,555 pmr ymgr l i r tam rmoghdhdf usmlub bhlm i l = ymgrs.
âm msthogtm i l luturm `gsa lbiws hd`bunms `gsa i u t lbiws l i r hdìom tgxms gdn
lhdgd`hdf g`thvhthms titgbhdf ₷>5,555 pmr ymgr. âm mquhpomdt ags g rmshnugb
vgbum i l ₷15,555. âm nhsìudt rgtm hs 75%. A i w o u ` a hs tam hopghromdt biss9
g. <;1,01> k. <1;,01> `. ;18,00> n. ;81,85;
[mìvmrgkbm goiudt mx`mmnhdf @grryhdf g o i u d t

>. Idm i l I L L P A I I ^ K[GD@A @i.‘s pbgdt ags g `grryhdf g o i u d t i l ₷0,;55,555
gdn g vgbum hd usm i l ₷0,7;5,555. G rm`mdt ogrjmt trgdsg`thid l i r g shohbgr
pbgdt hdvibvmn g dmt smbbhdf prh`m i l ₷0,;15,555. A i w o u ` a hs tam hopghromdt
biss9
g. 15,555 k. 7<5,555 `. 0;5,555 n. 5
Hopghromdt biss i d dmwby ` i d s t ru ` t m n gssmt

=. B]@[G^H\M U[ILH^GKBM @i. ags cust ìopbmtmn ìdstru`thdf g dmw kuhbnhdf.
@ists hdùrrmn grm saiwd kmbiw3
Ogtmrhgbs, bgkir, gdn ivmramgn ₷;,155,555
K i r r i w h d f ì s t s gppriprhgtmby `gphtgbhzmn 0;5,555
îtgb ìdstru`thid ìs t s ₷0,7;5,555
Hl tam rmìvmrgkbm g o i u d t i l tam kuhbnhdf hs ₷0,555,555, a i w o u ` a hs tam

hopghromdt biss9
g. 7;5,555 k. ;55,555 `. 0;5,555 n. 5
Hopghromdt biss ‐ suksmqumdt nmprm`hgthid

<. I d Cgdugry 7, ;5x7, [ H F A ^ M I ] P O I [ G B @i. g`quhrmn gd mquhpomdt l i r
₷;,555,555. âm mquhpomdt hs nmprm`hgtmn ushdf tam strghfat bhdm omtain ivmr
gd msthogtmn usmlub bhlm i l 75 ymgrs gdn rmshnugb vgbum i l ₷;55,555.
I d Cgdugry 7, ;5x<, [ H F A ^ M I ] P @i. nmtmrohdmn tagt tam mquhpomdt hs hopghrmn.

Lghr vgbum bmss ì s ts i l nhspisgb hs ₷=<5,555. Uricm`tmn luturm dmt `gsa lbiws l r i o
rmvmdums prinu`mn ky tam mquhpomdt hs ₷;55,555 gddugbby. âm rmvhsmn
msthogtmn usmlub bhlm hs > ymgrs gdn tam dmw msthogtmn rmshnugb vgbum hs ₷>5,555.
âm gppriprhgtm nhsìudt rgtm hs 75%. A i w o u ` a hs tam nmprm`hgthid mxpmdsm hd
;5x<9
g. 7=<,60; k. 7==,0;> `. 7==,70; n. 7=>,0;>
Hopghromdt biss ‐ [mvgbugthid oinmb

6. Hdlirogthid i d BHP^BMPP V M G J @i. ‘s hopghrmn kuhbnhdf hs saiwd kmbiw3
@grryhdf g o i u d t 0,;55,555
[mvgbugthid surpbus 0;5,555
Lghr vgbum bmss ` is ts i l nhspisgb ;,155,555
\gbum hd usm ;,6;5,555

g. 15,555 k. >55,555 `. 0;5,555 n. 5
Hopghromdt biss ‐ Hdtgdfhkbm gssmt whta hdnmlhdhtm usmlub bhlm

1. HDP]UM[GKBM ]DP][UGPPGKBM @i. nmtmrohdmn tagt hts trgnmogrj hs
hopghrmn. HDP]UM[GKBM `gddit msthogtm rmbhgkby tam trgnmogrj‘s lghr vgbum
bmss ì s t s i l nhspisgb. Aiwmvmr, tam libbiwhdf hdlirogthid ags kmmd
nmtmrohdmn3
7=6
@grryhdf g o i u d t ₷=;5,555
Gddugb luturm `gsa lbiws l r i o tam trgnmogrj >5,555
Nhsìudt rgtm 75%

g. 5 k. 15,555 `. 7;5,555 n. >55,555
Hopghromdt biss ‐ gssmt t i km nhspismn i l

8. Idm i l OHOM HOOH^G^M @i.‘s ogàhdms ags kmmd hopghrmn. [mpghrs gdn
oghdtmdgd`m ` is ts i d tam ogàhdm agvm kmmd hd`rmgshdf ivmr tam pgst ymgrs
o g j h d f tam ogàhdm g kittbmdm`j hd OHOM‘s prinu`thid. Gt ymgr-mdn,
ogdgfmomdt ognm g nm`hshid t i smbb tam ogàhdm gs s i i d gs g pmdnhdf
gppbh`gthid l i r g bigd hs gpprivmn gdn g rmpbg`momdt ogàhdm hs g`quhrmn.
Hdlirogthid i d tam ogàhdm hs saiwd kmbiw3
@grryhdf g o i u d t ₷>55,555
Lghr vgbum bmss ` is ts i l nhspisgb ;55,555
\gbum hd usm ;>5,555

g. 5 k. 7<5,555 `. >5,555 n. ;55,555
Gbbi`gthid i l fiinwhbb ‐ kushdmss ` i o k h d g t h i d

75. Gt tam mdn i l ;5x7, MQHFMD@X @i. g`quhrms U[MPPHDF DMMN @irp. l i r
₷>5,555,555. U[MPPHDF DMMN ags ogdulg`turhdf pbgdts hd tarmm ìudtrhms.
Ngtg gt tam mdn i l ;5x7 hs saiwd kmbiw.
Lghr \gbum i l hnmdthlhgkbm gssmts
G`thvhthms hd @iudtry #7 ₷>,555,555
G`thvhthms hd @iudtry # ; 7;,555,555
G`thvhthms hd @iudtry #0 7<,555,555
îtgb lghr vgbum i l hnmdthlhgkbm gssmts ₷0;,555,555
A i w o u ` a fiinwhbb hs gbbi`gtmn t i mgà t i tam @ F] hd @iudtry #09

g. 7<,555,555 k. 0,555,555 `. >,555,555 n. 5
Gbbi`gthid i l fiinwhbb ‐ nhspisgb i l p i r t h i d i l @ F ]

77. P I U P I G J @i. ags g `gsa-fmdmrgthdf udht l i r wahà fiinwhbb i l ₷;>5,555 wgs
gbbi`gtmn. Nurhdf tam ymgr, gd ipmrgthid tagt wgs pgrt i l tam @ F] wgs sibn l i r
₷;,555,555. âm rmbgthvm vgbums i l tam pirthids sibn gdn rmtghdmn `gddit km
nmtmrohdmn rmbhgkby. Hdlirogthid i d tam gssmts hd`bunmn hd tam @ F ] hs gs
libbiws3
@grryhdf g o i u d t i l ipmrgthid sibn mx`bunhdf fiinwhbb ₷7,<55,555

@grryhdf g o i u d t i l pirthid d i t sibn mx`bunhdf fiinwhbb >,155,555
îtgb `grryhdf g o i u d t i l @F] mx`bunhdf fiinwhbb ₷<,>55,555
A i w o u ` a hs tam fghd i r biss i d tam sgbm i l tam ipmrgthid9

g. 0>5,555 k. >55,555 `. <5,555 n. 5
[mgbbi`gthid il fiin w hb b
7 ; . MQ]KM[GD^ I \ M [ L B I V H D F @i. prmvhiusby gbbi`gtmn ₷;>5,555 fiinwhbb t i
@ F] G. âm fiinwhbb gbbi`gtmn t i @ F] G `gddit km hnmdthlhmn i r gssi`hgtmn
whta gd gssmt f r i u p gt g bmvmbbiwmr tagd @ F] G, mx`mpt grkhtrgrhby. Nurhdf tam
ymgr, MQ]KM[GD^ @i. rmirfgdhzms hts rmpirthdf stru`turm suà tagt @ F] G hs
nhvhnmn gdn hdtmfrgtmn hdti tarmm itamr `gsa-fmdmrgthdf udhts ‐ @F]‘s K, @gdn
N. Gnnhthidgb hdlirogthid hs saiwd kmbiw3
7=1
@F] Lghr vgbums
K 155,555
@ 7,<55,555
N ;,>55,555
>,155,555
Gt tam mdn i l tam ymgr, @ F ] N hs sibn l i r ₷;,555,555 wamd hts `grryhdf g o i u d t hs

₷;,0;5,555 mx`bunhdf gbbi`gtmn fiinwhbb. A i w o u ` a hs tam fghd (biss) i d tam sgbm9
g. (0;5,555) k. >>5,555 `. (>;5,555) n. (>>5,555)
Hopghromdt biss i l @ F ] ‐ d i fiinwhbb gbbi`gtmn

DMFG^M NMDX @i. nmtmrohdmn tagt idm i l hts `gsa-fmdmrgthdf udhts hs hopghrmn.
Hdlirogthid i d tam gssmts i l tam @F] hs saiwd kmbiw3
Gssmts @grryhdf g o i u d t
Hdvmdtiry 155,555
Hdvmstomdt pripmrty (gt ` i s t oinmb) 7,<55,555
Kuhbnhdf ;,>55,555
>,155,555
Ht wgs msthogtmn tagt tam vgbum hd usm i l tam @ F] hs ₷0,<55,555 gdn hts lghr vgbum
bmss ` is ts i l nhspisgb hs ₷0,;55,555.
70. A i w o u ` a hs tam hopghromdt biss9

g. ;,755,555 k. 7,<55,555 `. 7,;55,555 n. 7,555,555
7>. A i w o u ` a hs tam `grryhdf g o i u d t i l tam kuhbnhdf gltmr tam hopghromdt

tmsthdf9
g. 7,<15,555 k. 7,7;5,555 `. 7,1<5,555 n. ;,5>5,555
Hopghromdt biss i l @ F ] ‐ whta gbbi`gtmn fiinwhbb

HDP^HFG^M U [ I \ I J M @i. nmtmrohdmn tagt idm i l hts `gsa-fmdmrgthdf udhts hs
hopghrmn. Hdlirogthid i d tam gssmts i l tam @ F] hs saiwd kmbiw3
Hdvmdtiry 155,555
Kuhbnhdf ;,>55,555
Fiinwhbb 7,;55,555
<,555,555
Ht wgs msthogtmn tagt tam vgbum hd usm i l tam @ F] hs ₷0,<55,555 gdn hts lghr vgbum
bmss ` is ts i l nhspisgb hs ₷;,>55,555.
7=. A i w o u ` a hs tam hopghromdt biss9

g. >,;55,555 k. 0,;55,555 `. ;,>55,555 n. ;,555,555
7<. A i w o u ` a hs tam `grryhdf g o i u d t i l tam kuhbnhdf gltmr tam hopghromdt

tmsthdf9
g. 7,<15,555 k. 7,7;5,555 `. 7,1<5,555 n. ;,5>5,555
Hopghromdt biss i l @ F ] ‐ Bhoht i d gbbi`gthid i l hopghromdt biss

]sm tam libbiwhdf hdlirogthid l i r tam dmxt t w i qumsthids3
7=8
^[H@M HDP^GD^ @i. nmtmrohdmn tagt idm i l hts `gsa-fmdmrgthdf udhts hs hopghrmn.
Hdlirogthid i d tam gssmts i l tam @F] hs saiwd kmbiw3
Hdvmdtiry 155,555
Kuhbnhdf ;,>55,555
Fiinwhbb 7,;55,555
<,555,555
Ht wgs msthogtmn tagt tam vgbum hd usm i l tam @ F] hs ₷0,;55,555 gdn hts lghr
vgbum bmss ì s t s i l nhspisgb hs ₷0,<55,555.
âm kuhbnhdf‘s lghr vgbum bmss ` is ts i l nhspisgb hs ₷;,5>5,555.
76. A i w o u ` a hs tam hopghromdt biss9

g. >,;55,555 k. 0,;55,555 `. ;,>55,555 n. ;,555,555
71. A i w o u ` a hs tam `grryhdf g o i u d t i l tam kuhbnhdf gltmr tam hopghromdt

tmsthdf9
g. 7,<15,555 k. 7,7;5,555 `. 7,1<5,555 n. ;,5>5,555
Hopghromdt i l hdnhvhnugb gssmt kmbidfhdf t i g @ F ]

]sm tam libbiwhdf hdlirogthid l i r tam dmxt t wi hdnmpmdnmdt `gsms3
Idm i l tam ogàhdms i l P JM VM [ UHM[@M @i. ags sullmrmn paysh`gb ngogfm kut hs
sthbb wirjhdf, gbtaiufa d i t gs wmbb gs kmlirm ht wgs ngogfmn. âm ogàhdm nims
d i t fmdmrgtm hdnmpmdnmdt `gsa hdlbiws. âm sogbbmst hnmdthlhgkbm f r i u p i l gssmts
tagt hd`bunms tam ogàhdm gdn fmdmrgtms `gsa hdlbiws tagt grm bgrfmby
hdnmpmdnmdt i l tam `gsa hdlbiws l r i o itamr gssmts hs tam prinu`thid bhdm t i wahà
tam ogàhdm kmbidfs. Hdlirogthid i d tam ogàhdm gdn tam prinu`thid bhdm hs
saiwd kmbiw3
@grryhdf g o i u d t i l ogàhdm ₷ 155,555

Lghr vgbum bmss ì s ts i l nhspisgb i l ogàhdm <55,555
@grryhdf g o i u d t i l prinu`thid bhdm 0;,555,555
[mìvmrgkbm g o i u d t i l prinu`thid bhdm 0<,555,555
@gsm #73
78. âm kunfmts/lirm`gsts gpprivmn ky ogdgfmomdt rmlbm`t d i ` i o o h t o m d t i l
ogdgfmomdt t i rmpbg`m tam ogàhdm. A i w o u ` a hs tam hopghromdt biss9
g. >,555,555 k. ;55,555 `. 0,155,555 n. 5
@gsm #;3
; 5 . âm kunfmts/lirm`gsts gpprivmn ky ogdgfmomdt rmlbm`t g ` i o o h t o m d t i l
ogdgfmomdt t i rmpbg`m tam ogàhdm gdn smbb ht hd tam dmgr luturm. @gsa lbiws
l r i o ìdthduhdf usm i l tam ogàhdm udthb hts nhspisgb grm msthogtmn t i km
dmfbhfhkbm. A i w o u ` a hs tam hopghromdt biss9
g. >,555,555 k. ;55,555 `. 0,155,555 n. 5
Hopghromdt i l hdnhvhnugb gssmt ‐ whta ` i o o h t o m d t l i r nhspisgb

; 7 . GPHDHDM P^]UHN @i. nmtmrohdmn tagt idm i l hts `gsa-fmdmrgthdf udhts hs
hopghrmn. Hdlirogthid i d tam gssmts i l tam @F ] hs saiwd kmbiw3
Hdvmdtiry 155,555
Kuhbnhdf ;,>55,555
Fiinwhbb 7,;55,555
7<5
<,555,555
âm rmìvmrgkbm g o i u d t i l tam @ F] wgs msthogtmn gt ₷=,<55,555.

âm kuhbnhdf‘s lghr vgbum bmss ì s t s i l nhspisgb hs ₷7,<55,555. Ogdgfmomdt hs
ìoohttmn i d smbbhdf tam kuhbnhdf.

g. 5 k. >55,555 `. <55,555 n. 155,555
@grryhdf g o i u d t i l g @ F ] ‐ Lhdgd`hgb hdstruomdts mx`bunmn

; ; . MQ]KM[GD^ I \ M [ L B I V H D F @i. nmtmrohdmn tagt hts @ F] ags kmmd hopghrmn.
Hdlirogthid i d tam @ F] hs saiwd kmbiw3
@gsa >55,555
G`ìudts rm`mhvgkbm 155,555
Hdvmdtiry ;,555,555
Ogàhdmry ‐ dmt >,555,555
Itamr hdtgdfhkbm gssmts 155,555
Fiinwhbb >55,555
G`ìudts pgygkbm (7,;55,555)
G``rumn bhgkhbhthms (7,<55,555)
îtgb =,<55,555
âm rmìvmrgkbm g o i u d t i l tam @ F ] hs ₷>,555,555, rmprmsmdthdf tam @F]‘s vgbum

hd usm. MQ]KM[GD^ @i. mx`bunmn `gsa lbiws l r i o lhdgd`hgb gssmts gdn rmìfdhzmn
bhgkhbhthms wamd tam vgbum hd usm wgs ìoputmn

g. 0,;55,555 k. 0,<55,555 `. >,555,555 n. 5
@grryhdf g o i u d t i l g @ F ] ‐ hd`bunhdf lhdgd`hgb hdstruomdts

; 0 . HDL[G@^HID \HIBG^HID @i. nmtmrohdmn tagt hts @ F] ags kmmd hopghrmn.
Hdlirogthid i d tam @ F] hs saiwd kmbiw3
@gsa >55,555
G`ìudts rm`mhvgkbm 155,555
Hdvmdtiry ;,555,555
Ogàhdmry ‐ dmt >,555,555
Itamr hdtgdfhkbm gssmts 155,555
Fiinwhbb >55,555
G`ìudts pgygkbm (7,;55,555)
G``rumn bhgkhbhthms (7,<55,555)
îtgb =,<55,555
âm rmìvmrgkbm g o i u d t i l tam @ F] hs ₷;,>55,555, rmprmsmdthdf tam @F]‘s vgbum

hd usm. HDL[G@^HID @i. hd`bunmn `gsa lbiws l r i o lhdgd`hgb gssmts gdn rmìfdhzmn
bhgkhbhthms wamd tam vgbum hd usm wgs ìoputmn

g. 0,;55,555 k. 0,<55,555 `. >,555,555 n. 5
Gbbi`gthid i l ` ir p i r g t m gssmt
; > . I d Nm`mokmr 07, ;5x7, KGLLBM @IDL]PM @i. nmtmrohdmn tagt gd MNU
mquhpomdt, g oghdlrgom ìoputmr usmn gs smrvmr hd KGLLBM‘s dmtwirj, ohfa t
agvm kmmd hopghrmn. âmrm grm tarmm `gsa-fmdmrgthdf udhts ushdf tahs
oghdlrgom ìoputmr. Hdlirogthid i d tamsm gssmts hs saiwd kmbiw3
@grryhdf g o i u d t [mìvmrgkbm g o i u d t
7<7
@ F] #7 1,555,555 1,555,555
@ F] # ; ;>,555,555 ;1,555,555
@ F] #0 0;,555,555 >5,555,555
@irpirgtm gssmt - Oghdlrgom 7;,555,555 D/G
6<,555,555 6<,555,555

g. 5 k. ;,555,555 `. ;,<<<,<<6 n. 0,700,000
Hopghromdt biss ‐ rmstirgthid g d n n m ` i o o h s s h i d h d f ` i s t s

; = . HDP]UM[GKBM ]DP][UGPPGKBM @i. nmtmrohdmn tagt hts @ F] (ìoprhshdf
HDP]UM[GKBM‘s ohdhdf ipmrgthids hd g lirmhfd ìudtry) hs hopghrmn. âm bgws
hd tagt lirmhfd ìudtry rmquhrm HDP]UM[GKBM t i rmstirm tam ohdhdf shtm gt tam
mdn i l tam wgsthdf gssmt‘s usmlub bhlm. HDP]UM[GKBM ognm g privhshid l i r
nmìoohsshidhdf gdn rmstirgthid ìsts75 ymgrs g f i wamd ht stgrtmn
ipmrgthids. Gt ymgr-mdn, tam `grryhdf g o i u d t i l tam privhshid hs ₷;,>55,555
wahà hs mqugb t i tam prmsmdt vgbum i l tam ikbhfgthid.
HDP]UM[GKBM @i. rm`mdtby rm`mhvmn vgrhius illmrs t i kuy tam ohdm gt griudn
₷0,<55,555. âhs prh`m rmlbm`ts tam lg`t tagt tam kuymr whbb gssuom tam ikbhfgthid
t i rmstirm tam ivmrkurnmd. Nhspisgb ` i s t s l i r tam ohdm grm dmfbhfhkbm. âm vgbum hd
usm hs ₷=,<55,555 mx`bunhdf nmìoohsshidhdf gdn rmstirgthid ìsts. âm `grryhdf
g o i u d t i l tam ohdm hs ₷>,155,555.

g. 155,555 k. 7,<55,555 `. 7,;55,000 n. 5
Hopghromdt rmvmrsgb ‐ [mvgbugthid oinmb

I d Cgdugry 7, ;5x7, LGBBG@HI]P OHPBMGNHDF @i. g`quhrmn g kuhbnhdf l i r
₷>,555,555. âm gssmt hs nmprm`hgtmn ushdf tam strghfat bhdm omtain ivmr gd
msthogtmn usmlub bhlm i l 75 ymgrs.
I d Cgdugry 7, ;5x<, tam kuhbnhdf wgs msthogtmn t i agvm g rmìvmrgkbm g o i u d t i l

₷7,<55,555. @idsmqumdtby, hopghromdt biss wgs rmìfdhzmn i d tagt ngtm. âmrm
wgs d i àgdfm hd tam msthogtmn usmlub bhlm.
I d Cgdugry 7, ;5x8, tam kuhbnhdf wgs msthogtmn t i agvm g dmw rmìvmrgkbm

g o i u d t i l ₷;,>55,555 gdn g rmoghdhdf usmlub bhlm i l 0 ymgrs. âm kuhbnhdf hs
omgsurmn udnmr tam rmvgbugthid oinmb.
; < . A i w o u ` a i l tam hopghromdt rmvmrsgb hs rmìfdhzmn hd prilht i r biss9

g. 7<5,555 k. 7,6<5,555 `. 7,<55,555 n. 5
; 6 . A i w o u ` a i l tam hopghromdt rmvmrsgb hs rmìfdhzmn hd mquhty9

g. 7<5,555 k. 7,6<5,555 `. 7,<55,555 n. 5
Hopghromdt rmvmrsgb ‐ @ist oinmb

I d Cgdugry 7, ;5x7, [GOHLH@G^HID @IDPMW]MD@M @i. g`quhrmn g kuhbnhdf l i r
₷>,555,555. âm gssmt hs nmprm`hgtmn ushdf tam strghfat bhdm omtain ivmr gd
msthogtmn usmlub bhlm i l 75 ymgrs.
I d Cgdugry 7, ;5x<, tam kuhbnhdf wgs msthogtmn t i agvm g rmìvmrgkbm g o i u d t i l

₷7,<55,555. @idsmqumdtby, hopghromdt biss wgs rmìfdhzmn i d tagt ngtm. âmrm
wgs d i àgdfm hd tam msthogtmn usmlub bhlm.
7<;
I d Cgdugry 7, ;5x8, tam kuhbnhdf wgs msthogtmn t i agvm g dmw rmìvmrgkbm
g o i u d t i l ₷;,>55,555 gdn g rmoghdhdf usmlub bhlm i l 0 ymgrs. âm kuhbnhdf hs
omgsurmn udnmr tam ` i s t oinmb.
; 1 . A i w o u ` a i l tam hopghromdt rmvmrsgb hs rmìfdhzmn hd prilht i r biss9

g. 7<5,555 k. 7,6<5,555 `. 7,<55,555 n. 5
; 8 . A i w o u ` a i l tam hopghromdt rmvmrsgb hs rmìfdhzmn hd mquhty9

g. 7<5,555 k. 7,6<5,555 `. 7,<55,555 n. 5
Did-rmvmrsgb i l fiinwhbb - whta Mxtrgpibgthid

Gltmr g ymgr i l ipmrgthids, P ^ [ G ^ ] O BM\MB @i. hs `gbùbgthdf tam vgbum hd usm i l
idm i l hts `gsa-fmdmrgthdf udht i d Cgdugry 7, ; 5 x ; . Ngtg hs saiwd kmbiw.
Xmgr Xmgr-mdn Luturm @gsa Lbiws
;5x; ₷ 8;5
;5x0 7,57;
;5x> 7,58;
;5x= 7,7<5
;5x< 7,;7<
âm gppriprhgtm nhsìudt rgtm wgs nmtmrohdmn t i km 7=%. Uricm`thids i l luturm

`gsa lbiws saiubn km mxtmdnmn up t i 77 ymgrs. âm bidf-tmro f r i w t a rgtms wmrm
nmtmrohdmn gs 0%, - ; % , -<%, -7=%, - ; = % gdn -<6% l r i o ymgr ;5x6 up t i ymgr
;x7;.
âm f r i s s `grryhdf g o i u d t i l tam @ F] hs ₷7;,555, hd`bushvm i l ₷>,555 gbbi`gtmn

fiinwhbb. Gs i l Cgdugry 7, ; 5 x ; , tam @ F] ags gd g`ùoubgtmn nmprm`hgthid i l
₷<<1.
I d Nm`mokmr 07, ;5x0, tam mdthty msthogtms g rmvhsmn rmìvmrgkbm g o i u d t i l

₷6,<>5.
05. A i w o u ` a hs tam titgb udnhsìudtmn luturm `gsa lbiws9

g. 75,880 k. =,>>> `. 8,0<> n. >,816
07. A i w o u ` a hs tam vgbum hd usm9

g. 75,88; k. =,>>> `. 8,0<> n. >,816
0 ; . A i w o u ` a hs tam hopghromdt biss9

g. =,111 k. =,>>> `. <,0>= n. 7,111
00. A i w o u ` a hs tam rmvmrsgb i l hopghromdt biss t i km rmìfdhzmn hd prilht i r biss

i d Nm`mokmr 07, ;5x09
g. 5 k. 7,=11 `. 7,<0= n. 7,=>=

7<0
@agptmr ; 7 3 ^ a m i r y i l G ` ` i u d t s [mvhmwmr
7.. UGP 0< gppbhms t i wahà i l tam libbiwhdf gssmts9
g. Hdvmdtirhms. `. Gssmts ambn l i r sgbm.
k Lhdgd`hgb gssmts. n. Uripmrty, pbgdt, gdn mquhpomdt.
; . UGP 0< Hopghromdt i l gssmts saiubn km gppbhmn hd g`ìudthdf l i r tam

hopghromdt i l wahà i l tam libbiwhdf typms i l gssmt9
g. Gssmts grhshdf l r i o ìdstru`thid ìdtrg`ts
k. Did-ùrrmdt gssmts ambn l i r sgbm
`. Hdvmstomdt pripmrthms omgsurmn gt lghr vgbum
n. Did-ùrrmdt gssmts omgsurmn gt ` i s t
0. UGP 0< gppbhms t i gbb i l tam libbiwhdf gssmts, mx`mpt

g. Hdtgdfhkbm gssmts
k. Uripmrty, pbgdt gdn mquhpomdt omgsurmn udnmr rmvgbugthid surpbus
`. Hdvmstomdt pripmrty omgsurmn gt lghr vgbum
n. Hdvmstomdt hd gssi`hgtms
>. V a h ` a i l tam libbiwhdf ìdnhthids oust mxhst hd irnmr l i r gd hopghromdt biss

t i km rmìfdhzmn9
H. âm `grryhdf g o i u d t i l tam bidf-bhvmn gssmt hs bmss tagd hts lghr vgbum.
HH. âm `grryhdf g o i u d t i l tam bidf-bhvmn gssmt hs d i t rmìvmrgkbm.
g. Hidby. k. HHidby. `. K i t a Hgdn HH. n. Dmhtamr Hd i r HH.
(Gngptmn)
=. G `gsa-fmdmrgthdf udht hs3

g. gdy f r i u p i l gssmts tagt ags hdnmpmdnmdt `gsa lbiws
k. tam sogbbmst f r i u p i l gssmts tagt fmdmrgtms hdnmpmdnmdt `gsa lbiws l r i o
ìdthduhdf usm
`. gdy f r i u p i l gssmts wahà l i r o s pgrt i l tam ogdgfmomdt rmpirthdf
stru`turm
n. g rmpirthdf smfomdt
<. Msthogtms i l luturm `gsa lbiws wiubn dirogbby ìvmr pricm`thids ivmr g
o g x h o u o il3
g. mhfat ymgrs k. 7 ; ymgrs `. lhvm ymgrs n. ; 5 ymgrs
(G@@G)
6. Vamd nm`hnhdf upid tam nhsìudt rgtm t i km usmn, wahà l g`tirs saiubn d i t km
tgjmd hdti g`ìudt9
g. [hsjs spm`hlh` t i tam gssmt wahà luturm `gsa lbiw msthogtms agvm d i t kmmd
gncustmn
k. @irpirgtm bmdnhdf rgtms
`. @ist i l `gphtgb
n. [hsjs wahà rmbgtm t i tam gssmt l i r wahà luturm `gsa lbiw msthogtms agvm
kmmd gncustmn
(G@@G)
1. \gbum hd usm hs3

g. tam nhsìudtmn prmsmdt vgbum i l luturm `gsa lbiws grhshdf l r i o usm i l tam
gssmt gdn l r i o hts nhspisgb
k. tam rmgbhzgkbm vgbum
`. tam `grryhdf g o i u d t
n. tam ahfamr i l gd gssmt's lghr vgbum bmss ` is ts i l nhspisgb gdn hts ogrjmt
vgbum
7<>
8.. V a h ` a hopghromdt bissms saiubn dmvmr km rmvmrsmn9
g. Biss i d g `gsa fmdmrgthdf udht `. Biss i d bmgsms
k. Biss i d pripmrty, pbgdt gdn mquhpomdt n. Biss i d fiinwhbb
(G@@G)
75. ]dnmr UGP 0<, gd gssmt hs hopghrmn hl tam gssmt‘s

g. lghr vgbum hs bmss tagd `grryhdf g o i u d t
k. `grryhdf g o i u d t mx`mmns lghr vgbum
`. rmìvmrgkbm g o i u d t mx`mmns `grryhdf g o i u d t
n. `grryhdf g o i u d t hs frmgtmr tagd rmìvmrgkbm goiu d t.
77. Hl lghr vgbum bmss ì s t s i l nhspisgb hs ahfamr tagd vgbum hd usm

g. tam gssmt hs hopghrmn
k. tam gssmt hs d i t hopghrmn
`. tamrm hs d i dmmn t i ìoputm l i r `grryhdf g o i u d t
n. tam rmìvmrgkbm g o i u d t hs tam lghr vgbum bmss ` is t s i l nhspisgb
7 ; . Hl tamrm hs d i rmgsid t i kmbhmvm tagt gd gssmt‘s vgbum hd usm ogtmrhgbby mx`mmns

hts lghr vgbum bmss ìs t s i l nhspisgb
g. tam gssmt hs d i t hopghrmn
k. tamrm hs d i dmmn t i ìoputm l i r `grryhdf g o i u d t
`. tam rmìvmrgkbm g o i u d t hs tam vgbum hd usm
n. tamrm hs d i dmmn t i nmtmrohdm luturm `gsa lbiws
70. âm gssmt hs d i t hopghrmn hl

g. `grryhdf g o i u d t mx`mmns rmìvmrgkbm g o i u d t
k. lghr vgbum hs wgy gkivm vgbum hd usm
`. rmìvmrgkbm g o i u d t hs bmss tagd tam `grryhdf g o i u d t
n. `grryhdf g o i u d t hs bmss tagd rmìvmrgkbm g o i u d t
7>. Fiinwhbb saiubn km tmstmn l i r vgbum hopghromdt gt wahà i l tam libbiwhdf

bmvmbs9
g. Mgà hnmdthlhgkbm bidf-tmro gssmt. `. Mgà g`quhshthid udht.
k. Mgà rmpirthdf udht. n. Mdthrm kushdmss gs g waibm.
(GH@UG)
7=. Gltmr gd hopghromdt biss hs rmìfdhzmn, tam gncustmn `grryhdf g o i u d t i l tam

`gsa-fmdmrgthdf udht sagbb km hts dmw g`ìudthdf kgshs. V a h ` a i l tam libbiwhdf
stgtmomdts gkiut suksmqumdt rmvmrsgb i l g prmvhiusby rmìfdhzmn hopghromdt
biss hs ìrrm`t9
g. Ht hs priahkhtmn t i rmvmrsm hopghromdt biss i d fiinwhbb gbbi`gtmn t i g `gsa-
fmdmrgthdf udht
k. Ht hs rmquhrmn wamd tam rmvmrsgb hs ìdshnmrmn pmrogdmdt.
`. Ht oust km nhs`bismn hd tam ditms t i tam lhdgd`hgb stgtmomdts.
n. Ht hs mdìurgfmn, kut d i t rmquhrmn.
(GH@UG)
7<. Uripmrty, pbgdt, gdn mquhpomdt oust km rmvhmwmn l i r hopghromdt wamd

wahà i l tam libbiwhdf mvmdts i ` ` u r s 9
g. G shfdhlh`gdt àgdfm hd tam gssmt's msthogtmn usmlub bhlm i ` ` u r s
k. âm ì s t s i l ìdstru`thdf tam gssmt grm bmss tagd tam kunfmtmn g o i u d t
`. G ùrrmdt pmrhin ipmrgthdf biss i ` ` u r s
n. Hdvmsthdf g`thvhthms prinu`m g dmfgthvm `gsa lbiw
(Gngptmn)
7<=
76. V a h ` a i l tam libbiwhdf rmfgrnhdf fiinwhbb hs ìrrm`t9
g. Fiinwhbb saiubn km goirthzmn ivmr g lhvm-ymgr pmrhin.
k. Fiinwhbb saiubn km goirthzmn ivmr hts mxpm`tmn usmlub bhlm.
`. Fiinwhbb saiubn km rmìrnmn gdn dmvmr gncustmn.
n. Fiinwhbb saiubn km rmìrnmn gdn pmrhinh`gbby mvgbugtmn l i r hopghromdt.
(GH@UG)
71. Fiinwhbb saiubn km tmstmn pmrhinh`gbby l i r hopghromdt

g. L i r tam mdthty gs g waibm.
k. Gt tam sukshnhgry bmvmb.
`. Gt tam hdnustry smfomdt bmvmb.
n. Gt tam ipmrgthdf smfomdt bmvmbi r idm bmvmbkmbiw.
(GH@UG)
78. Uuràgsmn fiinwhbb saiubn

g. km wrhttmd i l l gs s i i d gs pisshkbm gfghdst rmtghdmn mgrdhdfs.
k. km wrhttmd i l l gs s i i d gs pisshkbm gs gd mxtrgirnhdgry htmo.
`. km wrhttmd i l l ky systmogth` àgrfms gs g rmfubgr ipmrgthdf mxpmdsm ivmr
tam pmrhin kmdmlhtmn.
n. d i t km goirthzmn.
(GH@UG)
; 5 . G biss i d hopghromdt i l gd hdtgdfhkbm gssmt hs tam nhllmrmd`m kmtwmmd tam

gssmt‘s
g. `grryhdf g o i u d t gdn tam prmsmdt vgbum i l mxpm`tmn luturm dmt `gsa lbiws.
k. `grryhdf g o i u d t gdn hts lghr vgbum bmss ìs ts i l nhspisgb.
`. lghr vgbum gdn tam mxpm`tmn luturm dmt `gsa lbiws.
n. rmìvmrgkbm g o i u d t gdn `grryhdf g o i u d t
; 7 . Hl tam lghr vgbum bmss ìs t s i l nhspisgb `gddit km nmtmrohdmn

g. âm gssmt hs d i t hopghrmn.
k. âm rmìvmrgkbm g o i u d t hs tam vgbum-hd-usm.
`. âm dmt rmgbhzgkbm vgbum hs usmn.
n. âm `grryhdf vgbum i l tam gssmt rmoghds tam sgom.
(Gngptmn)
; ; . Hl gssmts grm t i km nhspismn i l

g. âm rmìvmrgkbm g o i u d t hs tam lghr vgbum bmss ì s t s i l nhspisgb.
k. âm rmìvmrgkbm g o i u d t hs tam vgbum-hd-usm.
`. âm gssmt hs d i t hopghrmn.
n. âm rmìvmrgkbm g o i u d t hs tam `grryhdf vgbum.
(Gngptmn)
; 0 . V a h ` a i l tam libbiwhdf hs tam kmst mvhnmd`m i l g lhxmn gssmt‘s lghr vgbum bmss
ìs t s i l nhspisgb9
g. Gd gssmt tagt hs trgnhdf hd gd g`thvm ogrjmt.
k. âm prh`m hd g khdnhdf sgbm gfrmmomdt.
`. Hdlirogthid gvghbgkbm tagt nmtmrohdms tam nhspisgb vgbum i l tam gssmt hd gd
gro‘s bmdfta trgdsg`thid.
n. n âm `grryhdf vgbum i l tam gssmt.
(Gngptmn)
; > . Vamd `gbùbgthdf tam msthogtms i l luturm `gsa lbiws, wahà i l tam libbiwhdf
`gsa lbiws saiubn d i t km hd`bunmn9
g. @gsa lbiws l r i o nhspisgb.
k. Hdìom tgx pgyomdts.
7<<
`. @gsa lbiws l r i o tam sgbm i l gssmts prinu`mn ky tam gssmt.
n. @gsa iutlbiws i d tam oghdtmdgd`m i l tam gssmt.
(Gngptmn)
; = . Gd hopghromdt biss tagt rmbgtms t i gd gssmt tagt ags kmmd rmvgbumn upwgrns
saiubn km rmìfdhzmn hd
g. Urilht i r biss.
k. [mvgbugthid surpbus tagt rmbgtms t i tam rmvgbumn gssmt.
`. Ipmdhdf rmtghdmn prilhts.
n. Gdy rmsmrvm hd mquhty.
(Gngptmn)
; < . Fiinwhbb saiubn km tmstmn l i r hopghromdt

g. Hl tamrm hs gd hdnh`gthid i l hopghromdt. `. Mvmry lhvm ymgrs.
k. Gddugbby. n. I d tam g`quhshthid i l g sukshnhgry.
(Gngptmn)
; 6 . Vamrm pgrt i l tam `gsa-fmdmrgthdf udht hs nhspismn i l , tam fiinwhbb gssi`hgtmn

whta tam mbmomdt nhspismn i l
g. Pagbb km wrhttmd i l l t i tam hdìom stgtmomdt mdthrmby.
k. Pagbb d i t km hd`bunmn hd tam `gbùbgthid i l fghd i r biss i d nhspisgb.
`. Pagbb km hd`bunmn hd tam `gbùbgthid i l fghd i r biss i d nhspisgb.
n. Pagbb km wrhttmd i l l gfghdst rmtghdmn prilhts.
(Gngptmn)
; 1 . Vamd hopghromdt tmsthdf g `gsa-fmdmrgthdf udht, gdy ìrpirgtm gssmts, suà

gs tam amgn illh`m kushdmss i r ìoputmr mquhpomdt, saiubn
g. Km gbbi`gtmn i d g rmgsidgkbm gdn ìdshstmdt kgshs.
k. Km smpgrgtmby hopghromdt tmstmn.
`. Km hd`bunmn hd tam amgn illh`m gssmts i r pgrmdt‘s gssmts gdn hopghromdt
tmstmn gbidf whta tagt `gsa-fmdmrgthdf udht.
n. D i t km gbbi`gtmn t i `gsa-fmdmrgthdf udhts.
(Gngptmn)
; 8 . Vamd gbbi`gthdf gd hopghromdt biss, suà g biss saiubn rmnu`m tam `grryhdf
g o i u d t i l wahà gssmt lhrst9
g. Uripmrty, pbgdt, gdn mquhpomdt. `. Fiinwhbb.
k. Hdtgdfhkbm gssmts. n. @urrmdt gssmts.
(Gngptmn)
05. V a h ` a i l tam libbiwhdf hopghromdt bissms saiubn dmvmr km rmvmrsmn9

g. Biss i d pripmrty, pbgdt, gdn mquhpomdt.
k. Biss i d fiinwhbb.
`. Biss i d g kushdmss smfomdt.
n. Biss i d hdvmdtiry.
(Gngptmn)
07. Hs gd mdthty rmquhrmn t i p mrliro tam hopghromdt tmst i l fiinwhbb spm`hlh`gbby gt

tam mdn i l tam rmpirthdf pmrhin9
g. Xms, pmrlirohdf hopghromdt tmsthdf nurhdf tam pmrhin hd`rmgsms tam rhsj
tagt gbb hdlirogthid mxhsthdf gt tam rmpirthdf ngtm o g y d i t km ìdshnmrmn.
k. D i , tam mdthty `gd p mrliro hopghromdt tmsthdf gdy thom nurhdf tam ymgr
l i r gs bidf gs tam hdtmrvgb kmtwmmd mgà hopghromdt tmsthdf saiubn d i t
mx`mmn idm ymgr.
7<6
`. D i , tam mdthty `gd p mrliro hopghromdt tmsthdf gdy thom nurhdf tam ymgr
l i r gs bidf gs tam hdtmrvgb kmtwmmd mgà hopghromdt tmsthdf saiubn d i t lgbb
kmbiw idm ymgr.
n. Xms, aiwmvmr, hl tamrm hs gdy hdnh`gthid i l hopghromdt nurhdf tam ymgr, tam
mdthty saiubn d i t nmlmr tam tmsthdf t i tam mdn i l rmpirthdf pmrhin.
0 ; . ]dnmr UGP 0< Hopghromdt i l gssmts, wahà i l tam libbiwhdf stgtmomdts kmst
nms`rhkms 'vgbum hd usm'9
g. âm prmsmdt vgbum i l msthogtmn luturm `gsa lbiws mxpm`tmn t i grhsm l r i o
tam ìdthduhdf usm i l gd gssmt gdn l r i o hts ubthogtm nhspisgb
k. âm g o i u d t i l `gsa i r `gsa mquhvgbmdts tagt ìubn ùrrmdtby km iktghdmn
ky smbbhdf gd gssmt hd gd irnmrby nhspisgb
`. âm dmt g o i u d t wahà gd mdthty mxpm`ts t i iktghd l i r gd gssmt gt tam mdn i l
hts usmlub bhlm
n. âm g o i u d t gt wahà gd gssmt ìubn km mxàgdfmn kmtwmmd
jdiwbmnfmgkbm, whbbhdf pgrthms hd gd gro's bmdfta trgdsg`thid
00. ]dnmr UGP 0< Hopghromdt i l gssmts, wahà i l tam libbiwhdf tmros kmst
nms`rhkms tam ahfamr i l gd gssmt's lghr vgbum bmss ì s t s i l nhspisgb gdn hts vgbum
hd usm9
g. [mìvmrgkbm g o i u d t `. Nmprm`hgkbm g o i u d t
k. [mvgbumn g o i u d t n. @grryhdf g o i u d t
0>. ]dnmr UGP0< Hopghromdt i l gssmts, grm tam libbiwhdf stgtmomdts rmbgthdf t i
gd g`thvm ogrjmt trum i r lgbsm9
(7) Vhbbhdf kuymrs gdn smbbmrs grm usugbby liudn.
( ; ) Urh`ms grm gvghbgkbm t i tam pukbh`.
(G@@G)
0=. ]dnmr UGP0< Hopghromdt i l gssmts, wahà i l tam libbiwhdf stgtmomdts kmst
nms`rhkms tam tmro 'hopghromdt biss'9
g. âm rmoivgb i l gd gssmt l r i o gd mdthty's stgtmomdt i l lhdgd`hgb pishthid
k. âm g o i u d t ky wahà tam `grryhdf g o i u d t i l gd gssmt mx`mmns hts
rmìvmrgkbm g o i u d t
`. âm systmogth` gbbi`gthid i l gd gssmt's ` i s t bmss rmshnugb vgbum ivmr hts
usmlub bhlm
n. âm g o i u d t ky wahà tam rmìvmrgkbm g o i u d t i l gd gssmt mx`mmns hts
`grryhdf g o i u d t
(G@@G)
0<. G`ìrnhdf t i UGP0< Hopghromdt i l gssmts, wahà i l tam libbiwhdf grm rmbmvgdt
hd nmtmrohdhdf g did-ùrrmdt gssmt's 'vgbum hd usm'9
H. âm mxpm`tmn luturm `gsa lbiws l r i o tam gssmt
HH. âm `grryhdf g o i u d t i l tam gssmt
HHH. âm luturm gddugb nmprm`hgthid mxpmdsm hd rmspm`t i l tam gssmt
H\. âm thom vgbum i l oidmy
g. H, HH, HHH k. HH,HHH,H\ `. H, H\ n. H, HH, H\
06. Gd mdthty hs ìdshnmrhdf wamtamr t i gppby gd hopghromdt tmst t i gd hdnhvhnugb

gssmt i r t i tam `gsa-fmdmrgthdf udht t i wahà tagt gssmt kmbidfs. Grm tam
libbiwhdf stgtmomdts trum i r lgbsm, g`ìrnhdf t i UGP0< Hopghromdt i l gssmts9
H. Hl tam hdnhvhnugb gssmt nims d i t fmdmrgtm `gsa hdlbiws tagt grm bgrfmby
hdnmpmdnmdt i l taism l r i o itamr gssmts, tamd tam `gsa-fmdmrgthdf udht
s a i u b n km hnmdthlhmn.
7<1
HH. Hl tam hdnhvhnugb gssmt fmdmrgtms gd hdshfdhlh`gdt pri pirthid i l tam `gsa
hdlbiws i l tam mdthty gs g waibm, tamd tam `gsa-fmdmrgthdf udht s a i u b n d i t
km hnmdthlhmn.
(G@@G)
01. âm A G\ I @ NM\GP^G^HID @i. ags nmtmrohdmn tagt ht dmmns t i rmìfdhzm gd

hopghromdt biss i d mgà i l tw i did-ùrrmdt gssmts: pbgdt gdn bgdn. âm
rmbmvgdt g oiu d ts grm gs libbiws3
Ubgdt Bgdn
Irhfhdgb ìst ₷655,555 ₷7,>55,555
Urmvhius rmvgbugthids Dhb ₷ >=5,555
Mxhsthdf `grryhdf g o i u d t ₷655,555 ₷7,1=5,555
Hopghromdt biss t i km rmìfdhzmn
hd ymgr ₷;55,555 ₷ 055,555
G`ìrnhdf t i UGP0< Hopghromdt i l gssmts, a i w saiubn mgà i l tam hopghromdt

bissms km rmìfdhzmn9
Ubgdt Bgdn
g. Hd prilht i r biss Hd prilht i r biss
k. Hd prilht i r biss Hd itamr ìoprmamdshvm hdìom
`. Hd itamr ìoprmamdshvm hdìom Hd prilht i r biss
`. Hd itamr ìoprmamdshvm hdìom Hd itamr ìoprmamdshvm hdìom
(G@@G)
08. I d Cgdugry 7, ; 5 x ; GOHGKBM L[HMDNBX @iopgdy g`quhrmn g did-ùrrmdt

gssmt whta gd msthogtmn usmlub bhlm i l 1 ymgrs l i r ₷0;5,555. Did-ùrrmdt gssmts
grm g`ìudtmn l i r udnmr tam ` i s t oinmb gdn nmprm`hgthid hs àgrfmn ky tam
strghfat-bhdm omtain.
I d Cgdugry 7, ;5x6 gd hopghromdt rmvhmw hnmdthlhmn gd hopghromdt biss i l

₷75,555 gdn tam rmoghdhdf usmlub bhlm wgs rmvhsmn t i l i u r ymgrs. Grm tam libbiwhdf
stgtmomdts trum i r lgbsm, g`ìrnhdf t i UGP 0< Hopghromdt i l gssmts9
(7) Luturm nmprm`hgthid mxpmdsms saiubn km omgsurmn ky rmlmrmd`m t i tam

`grryhdf g o i u d t gltmr nmnu`thdf tam hopghromdt biss.
( ; ) Luturm nmprm`hgthid mxpmdsms saiubn km omgsurmn ky rmlmrmd`m t i tam dmw
msthogtm i l tam rmoghdhdf usmlub bhlm.
(G@@G)
>5. Hd tmsthdf g `gsa fmdmrgthdf udht (@ F] ) l i r hopghromdt tam k i t t i o - u p tmst

omgds tagt
g. Fiinwhbb `gd km gbbi`gtmn t i tam @ F ] gdn gd hopghromdt biss ags i`ùrrmn
hl tam rmìvmrgkbm g o i u d t i l tam @F]‘s bmss tagd tam `grryhdf goiu d t, pbus
tam gbbi`gtmn fiinwhbb.
k. Fiinwhbb `gd km gbbi`gtmn t i tam @F]‘s gdn gd hopghromdt biss i`ùrrmn hl
tam rmìvmrgkbm g o i u d t i l tam @ F] hs bmss tagd hts `grryhdf goiu d t,
mx`bunhdf tam gbbi`gtmn fiinwhbb
`. Fiinwhbb `gd km gbbi`gtmn t i tam @ I F gdn gd hopghromdt biss ags i`ùrrmn
hl tam rmìvmrgkbm g o i u d t i l tam @ F] hs o i r m tagd tam `grryhdf goiu d t.
n. Fiinwhbb `gd km gbbi`gtmn t i tam @ F ] gdn gd hopghromdt biss ags i`ùrrmn
hl tam rmìvmrgkbm g o i u d t i l tam @ F] hs o i r m tagd hts `grryhdf goiu d t.
(Gngptmn)
7<8
>7. Pmbm`t tam hdìrrm`t stgtmomdt rmfgrnhdf hopghromdts i d hdvmstomdt
pripmrthms.
g. Hdvmstomdt pripmrthms udnmr tam lghr vgbum oinmb grm d i t sukcm`t t i
hopghromdt
k. Hopghromdts i l hdvmstomdt pripmrthms udnmr tam ` i s t oinmb hs rmìfdhzmn
hd prilht i r biss
`. @iopmdsgthid l r i o tahrn pgrthms l i r hdvmstomdt pripmrthms tagt wgs
hopghrmn i r bist sagbb km rmìfdhzmn hd prilht i r biss wamd tam
ìopmdsgthid kmìoms rm`mhvgkbm gdn d i t illsmt whta tam g o i u d t i l biss
n. [mvmrsgb i l hopghromdt i d hdvmstomdt pripmrthms udnmr tam ` i s t oinmb
grm dmvmr rmvmrsmn
> ; . V a h ` a i l tam libbiwhdf gdgbyshs i d gssmt hopghromdt hs o i s t bhjmby t i agvm

kmmd ognm ky g @UG9 (wamrm3 [ G ? rmìvmrgkbm goiu d t : L\B@P ? lghr vgbum
bmss ` is ts i l nhspisgb: \HD ? vgbum hd usm: @G ? `grryhdf goiu d t: HB ?
hopghromdt biss)
g. hl ‒L\B@P 4 @G,‟ tamd, ‒HB ? 5‟
k. hl ‒L\B@P 2 \HD,‟ tamd, HB ? 4 5‟
`. hl ‒L\B@P 4 \HD,‟ tamd, ‒[ G ? L\B@P,‟ diw, hl ‒@G 4 [G,‟ tamd ‒HB ? [ G ‐ @G‟
n. hl ‒L\B@P 4 \HD,‟ tamd, ‒ [ G ? \HD,‟ diw, hl ‒@G 2 [G,‟ tamd ‒HB ? [ G ‐ @G‟
>0. Gopmrsgdn ‒&‟ @i. nmtmrohdms tagt g prhdthdf prmss usmn hd hts ipmrgthids ags
sullmrmn g pmrogdmdt hopghromdt hd vgbum km`gusm i l tmàdibifh`gb àgdfms.
Gd mdtry t i rmìrn tam hopghromdt saiubn
g. rmìfdhzm gd mxtrgirnhdgry biss l i r tam pmrhin
k. hd`bunm g `rmnht t i tam mquhpomdt g`ùoubgtmn nmprm`hgthid g`ìu d t
`. hd`bunm g `rmnht t i tam mquhpomdt g`ìu d t
n. d i t km ognm hl tam mquhpomdt hs sthbb kmhdf usmn.
(GH@UG)
@agptmr ; 7 - Puffmstmn gdswmrs t i tamiry i l g ` ` i u d t s qumsthids

7.. N 77. N ;7. K 07. K >7. N
;. N 7;. N ;;. G 0;. G >;. @
0. @ 70. N ;0. K 00. G >0. K
>.. K 7>. K ;>. K 0>. N
=. K 7=. G ;=. K 0=. K
<. @ 7<. @ ;<. K 0<. @
6. N 76. N ;6 . @ 06. N
1. G 71. N ;1 . G 01. K
8. N 78. N ;8 . @ 08. N
75. N ;5 . N 05. K >5. G
765

Intermediate Financial Accounting Part 1b by Zeus Millan

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Intermediate Financial Accounting Part 1b by Zeus Millan

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^MP^ K G D J

D i pgrt i l tahs w i r j `ivmrmn ky tam

HPKD 8 6 1 - < ; 7 - 8 = 5 8 < - 7 - 8

@AGU^M[ 7;3 O]B^HUBM @AIH@M ‐ @ IO U]^ G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

@AGU^M[ 703 O ]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB ( L I [ @ B G P P [ I I O HDP^[]@^HID U ] [ U I P M P ) ;>

@AGU^M[ 7>3 O]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

@AGU^M[ 7=3 O]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

@AGU^M[ 7<3 O]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

@AGU^M[ 763 O ]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB ( L I [ @ B G P P [ I I O HDP^[]@^HID U ] [ U I P M P ) 8;

@AGU^M[ 713 O]B^HUBM @AIH@M ‐ @ IOU]^G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

@AGU^M[ 783 O ]B^HUBM @AIH@M ‐ @ IOU]^G^ HIDGB ( L I [ @ B G P P [ I I O HDP^[]@^HID U ] [ U I P M P ) 77=

@AGU^M[ ;53 O]B^HUBM @AIH@M ‐ @ IO U]^ G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

@AGU^M[ ;73 O]B^HUBM @AIH@M ‐ @ IO U]^ G^HI DGB (PM^ K) ‐ ( L I [ @ B G P P [ I I O HDP^[]@^HID

@agptmr 7 ; 3 Oubthpbm `aih`m ‐ @ioputgthidgb (PM^ K ) ‐ ( L i r ` b g s s r i i o

Mquhty o m t a i n ‐ @ist mqugb t i lghr vgbum i l hdtmrmst g`quhrmn

Hd ; 5 x ; , U[GHPM rmpirtmn biss i l ₷1,555,555, nm`bgrmn gdn hssumn 75% s t i ` j

7. A i w o u ` a hs tam sagrm hd prilht i r biss i l tam gssi`hgtm hd ;5x79

; . A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l Nm`mokmr 07, ;5x79

0. A i w o u ` a hs tam hdvmstomdt hd`iom (biss i d hdvmstomdt) t i km rm`ifdhzmn hd

>. A i w o u ` a hs tam dmt sagrm hd tam itamr `ioprmamdshvm hd`iom i l tam

=. A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l Nm`mokmr 07, ; 5 x ; 9

Mquhty o m t a i n ‐ @ist mx`mmns lghr vgbum i l hdtmrmst g`quhrmn

I d Nm`mokmr 07, ;5x7, MD@I][GFM rmpirtmn ₷>,155,555 prilht gdn nm`bgrmn

<. A i w o u ` a hs tam fiinwhbb tagt whbb km suksuomn hd tam `grryhdf g o i u d t i l tam

6. A i w o u ` a hs tam dmt sagrm hd tam prilht i r biss i l tam gssi`hgtm (hdvmstomdt

1. A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l Nm`mokmr 07, ;5x79

Mquhty o m t a i n ‐ Nmtmrohdhdf pmr`mdtgfm il iwdmrsahp

75. A i w o u ` a hs GLLH@HIDGNI‘s sagrm hd prilht i l gssi`hgtm l i r tam ymgr9

77. A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt gs i l ymgr-mdn9

@uoubgthvm prmlmrmd`m sagrms

7 ; . A i w o u ` a hs G]P^M[M @i.‘s sagrm hd prilht i r biss i l gssi`hgtm9

7>. V a g t hl tam prmlmrmd`m sagrms grm did-`uoubgthvm, a i w o u ` a hs tam sagrm hd

I d Cuby 7, ; 5 x ; , GBBM\HG^M sibn < 5 % i l hts hdvmstomdt hd BMPPMD gt tam

Hl tam udsibn sagrms wmrm rm`bgsshlhmn t i hdvmstomdt hd L\I@H, a i w o u ` a hs

[m`bgsshlh`gthid gncustomdt l i r itamr `ioprmamdshvm h d ` i o m

^am rmoghdhdf iwdmrsahp i l 7 = % (05% x 7 / ; ) nims d i t fhvm GOK]BG^M

Ugrthgb biss i l shfdhlh`gdt hdlbumd`m ‐ [m`bgsshlh`gthid i l I@H

^am rmoghdhdf ; 5 % iwdmrsahp ( > 5 % x 7 / ; ) sthbb fhvms @AGP^M shfdhlh`gdt

Ugrthgb biss i l shfdhlh`gdt hdlbumd`m ‐ [m`bgsshlh`gthid i l I@H

^rgdslmr i l itamr `ioprmamdshvm h d ` i o m nhrm`tby hd mquhty

^am rmoghdhdf iwdmrsahp i l 7 = % (05% x 7 / ; ) nims d i t fhvm PDH^@A

@agdfm t i mquhty o m t a i n l r i o L \ U B ‐ ‒P^MU G@W]HPH^HID‟

; 7 . A i w o u ` a hs tam `grryhdf g o i u d t i l tam hdvmstomdt hd gssi`hgtm i d Cuby 7,

; ; . A i w o u ` a hs tam sagrm hd tam prilht i l tam gssi`hgtm hd ; 5 x ; 9

Niwdstrmgo sgbm il hdvmd tiry

; > . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

; = . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ; 5 x ; 9

; < . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

; 6 . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ; 5 x ; 9

Niwdstrmgo sgbm il nmprm`hgkbm gssmt

; 1 . A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

; 8 . Gssuohdf tam sgbm hs gd upstrmgo sgbm, a i w o u ` a hs tam sagrm hd tam prilht i l

05. A i w o u ` a hs tam sagrm hd tam prilht i l gssi`hgtm hd ;5x79

Hdvmstomdt hd gssi`hgtm ₷ 155,555

W]MP^HIDHDF rmpirtmn bissms i l ₷=,<55,555, ₷;,555,555 gdn ₷>55,555 hd ;5x7,

0 ; . A i w o u ` a hs tam sagrm hd tam biss i l tam gssi`hgtm hd ;5x79

00. A i w o u ` a hs tam sagrm hd tam biss i l tam gssi`hgtm hd ; 5 x ; 9

0>. A i w o u ` a hs tam sagrm hd tam biss i l tam gssi`hgtm hd ;5x09

0=. A i w o u ` a hs tam sagrm hd tam prilht i l tam gssi`hgtm hd ;5x>9

^am gdswmrs g d n sibu thi ds t i tam ` i o p u t g t h i d g b p r i k b m o s g k i v m

; . Gd mdthty sagbb gppby UGP ; 1

=. Vamd mquhty hdvmstomdts rmsubts t i `idtrib, wah`a stgdngrn sagbb km gppbhmn9

<. Hd tam `idsibhngtmn lhdgd`hgb stgtmomdts, t i wah`a i l tam libbiwhdf lhdgd`hgb