hvKvZ wnmv‡ei mnR bgybv  c„ôv- 2

hvKvZ wel‡q wKQz †gŠwjK K_v.

: ‫ أما عد‬،‫ابه وأتباعه‬ ‫ع جز ل عمائه وص ﷲ عليه وع آله وأ‬ ‫ا مد‬
hvKvZ GKwU Bev`Z| †hfv‡e kvwiwiK Bev`‡Zi g‡a¨ bvgvh
cÖ_g mvwii Bev`Z †mfv‡e Avw_©K Bev`‡Zi g‡a¨ hvKvZ cÖ_g
hvKvZ wnmv‡ei mnR bgybv mvwii Bev`Z| GRb¨B KziAv‡b Kvix‡g bvgv‡hi mv‡_ hvKv‡Zi
Av‡jvPbv Kiv n‡q‡Q| cÖvq 32 evi hvKvZ kã D‡jøL n‡q‡Q|
hvKvZ Bmjv‡gi GKwU Ab¨Zg iæKb ev ¯Í¤¢ ev wfwË| hvKvZ
di‡h AvBb Zvi kZ©vejx cvIqv †M‡j| †hfv‡e bvgvh di‡h AvBb
Zvi kZ©vejx cvIqv †M‡j| cv_©K¨ ïay GZUzKz †h, bvgvh cÖ‡Z¨K
gymjvgv‡bi Dci dih Avi hvKvZ wbmv‡ei gvwjK‡`i Dci dih|
bvgvh A¯^xKvi Ki‡j †hfv‡e i³ nvjvj n‡q hvq Z`ªæc
hvKvZ A¯^xKvi Ki‡j hy× †NvlYv K‡i‡Qb wcÖqbex mjøvjøû
Avjvqwn Amvjøvg|
e¨w³, mgvR I iv‡óªi A_©‰bwZK cwigЇjI hvKv‡Zi f‚wgKv
Acwimxg| eis hvKvZ myôz I mve©Rbxb A_©bxwZ Ges mylg I
†UKmB A_©e¨e¯’vi Ab¨Zg wbqvgK| hvKvZwenxb A_©bxwZ I
A_©e¨e¯’v | eis `~wf©ÿ-`vwi`ª I ÿzav-g›`v Av‡bvqbKvix|
cÖ¯‘ZKiY :
AZGe, mn‡RB Aby‡gq †h, hvKv‡Zi ¸iæZ¡ KZ †ewk !
gvIjvbv gydZx gvm~g wejøvn wKš‘ `ytLRbK n‡jI mwZ¨ †h, A‡b‡KB hvKvZ Av`vq K‡ib
D¯Ívhyj nv`xQ Iqvj wdK&n
Rvwgqv Bmjvwgqv `viæj Dj~g XvKv (gmwR`yj AvKevi) wgicyi-1, XvKv bv, Avevi hviv Av`vq K‡ib Zviv mwVK wnmve K‡i Av`vq K‡ib
D¯Ívhyj wdK&n Iqvj BdZv bv| g‡b K‡ib †h, AvbygvwbK w`‡jB Pj‡e| A_P GB Abygv‡b fzj
gviKvhyj eyn~m Avj Bmjvwgqv XvKv, wgicyi-1, XvKv
LZxe, Avj-g`xbv Rv‡g gmwR`
nq| hvKvZ Kg Av`vq nq| Z‡e nu¨v, hw` †ewk Av`vq K‡i Zvn‡j
B÷vb© nvDwRs (2q ce©), cjøex, wgicyi ,XvKv Bbkv Avjøn Revew`wnZv n‡e bv wKš‘ GK cqmvI Kg n‡j Zv
mu imasum87@gmail.com
nvivg wn‡m‡e _vK‡e I GB GK cqmv me A_©-m¤ú` webó Kivi
cÖKvkbvq :
`viæi iwk` cÖKvkbx Rb¨ h‡_ó n‡e| GRb¨B hvKvZ wnmve K‡i cy•Lvbycy•Lvby Av`vq
wgicyi-1, XvKv, (Avb-b~ix gmwR‡`i DËi †M‡Ui m¤§y‡L) Kiv Acwinvh©|
`~ivjvcbx : 01917262524 Avi ZvB hvKv‡Zi wnmve RvbvI Riæix| b‡Pr mwVKfv‡e
[ wba©vwiZ g~j¨: 10 UvKv ] hvKvZ Av`vq nj wK bv Zv eyS‡eb wKfv‡e ?
 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 3
D³ D‡Ïk¨‡K mvg‡b †i‡LB GB Av‡qvRb| hvKv‡Zi wnmve
Rvbvi c~‡e© hvKvZ m¤ú‡K© RvbvI Riæix|
ZvB cÖ_‡g hvKvZ m¤ú‡K© wKQz aviYv †ck Kiv nj :
hvKvZ Kx ?
hvKvZ Aviex kã (‫ |)ز اة‬A_©: cweÎZv, cÖe„w×, eiKZ,
cÖksmv, ¯‘wZ|(1)
Bmjvgx kixqv‡Zi cwifvlvq,
Avjøn Zvqvjvi ûKzg cvjbv‡_© hvKvZ‡hvM¨ A_©-m¤ú‡`i
kixqvZ wba©vwiZ cwigvY Ask wb‡Ri me ai‡Yi n¯Í‡ÿc I
my‡hvM-myweav gy³ K‡i hvKvZ MÖn‡Yi ‡hvM¨ Mwie-wgmKxb‡`i‡K
c~Y© gvwjKvbv `vb KivB nj ÔhvKvZÕ|(2)
A_©vr cÖ‡Z¨K ¯^vaxb, cÖvß eq¯‹, Ávb-eyw× m¤úbœ gymjgvb
bi-bvixi FYgy³ I †gŠwjK cÖ‡qvRbvwZwi³ wbR¯^ ˆea
gvwjKvbvfz³ I n¯Í‡ÿchy³ hvKvZ‡hvM¨ A_©-m¤ú` wbmve ev
kixqvZ wba©vwiZ cwigvY GK Pv›`ª eQi (354w`b) AwZµg n‡j
Zvi (I Zvi ewa©Zvs‡ki) 1/40 fvM ev 2.5 kZvsk (2.5%)
wb‡Ri me ai‡Yi n¯Í‡ÿc I my‡hvM-myweav gy³ K‡i hvKvZ MÖn‡Yi
‡hvM¨ Mwie-wgmKxb‡`i‡K c~Y© gvwjKvbv `vb Kiv‡K ÔhvKvZÕ e‡j|
hvKv‡Zi kZ© :
1. ¯^vaxb nIqv;
myZivs †Mvjvg-euv`xi Dci hvKvZ IqvwRe bq|
2. cÖvß eq¯‹ nIqv;
myZivs AcÖvß eq‡¯‹i Dci hvKvZ IqvwRe bq|
3. Ávb-eyw× m¤úbœ nIqv;
(1) iÏyj gynZvi (dvZvIqv‡q kvgx), 3/170, hvKvwiqv eyK wW‡cv, fviZ|
(2) Av`-`yiiæj gyLZvi, 3/171-173, hvKvwiqv eyK wW‡cv, fviZ|
hvKvZ wnmv‡ei mnR bgybv  c„ôv- 4
myZivs cvMj/eyw× cÖwZewÜi Dci hvKvZ IqvwRe bq|
4. gymjgvb nIqv;
myZivs Agymwjg bi-bvixi Dci hvKvZ IqvwRe bq|
5. c~Y© gvwjKvbv;
hv‡Z A‡b¨i †Kvb AwaKvi ev `vq bvB, Zv‡Z h‡_”Qv
n¯Í‡ÿc I †jb‡`b Ki‡Z cv‡i, Zvi ewa©Zvsk, jf¨vs‡ki
AwaKvix nq|
6. wbmve;
kixqvZ wba©vwiZ cwigvY hvKvZ‡hvM¨ A_©-m¤ú`|
(K) ¯^Y© (evi/we¯‹zU/AjsKvi e¨eüZ/Ae¨eüZ) ¯^Zš¿ :
20 w`bvi ev wgQKvj; hvi IRb 7.5 fwi/‡Zvjv ev 87.48
MÖvg| wKsev Zvi mgg~j¨|
(L) †iŠc¨ (evi/we¯‹zU/AjsKvi e¨eüZ/Ae¨eüZ) ¯^Zš¿:
200 w`invg; hvi IRb 52.5 fwi/‡Zvjv ev 612.36
MÖvg| wKsev Zvi mgg~j¨|
(M) A_©-Kwo : K¨vk ev bM` A_©-gy`ªv ev KvMwR
†bvU/cqmv;
hv ¯^Zš¿fv‡e ev Ab¨ †Kvb hvKvZ‡hvM¨ m¤ú‡`i mv‡_ hy³
n‡q †iŠ‡c¨i wbmve mgcwigvY|
(N) e¨emvwqK gvj : weµ‡qi wbq‡Z µqK…Z gvj;
†hgb, KuvPvgvj/Drcvw`Z cY¨/÷K jU/wi‡qj
G‡÷U/d¬vU/Mvox BZ¨vw`; hv ¯^Zš¿fv‡e ev Ab¨ †Kvb
hvKvZ‡hvM¨ m¤ú‡`i mv‡_ hy³ n‡q †iŠ‡c¨i wbmve
mgcwigvY| D³ gv‡ji wnmve Ki‡Y Pv›`ª eQi c~wZ©i
w`‡bi g~j¨ aZ©e¨ n‡e|(3)
(3) iÏyj gynZvi (dvZvIqv‡q kvgx), 3/229, hvKvwiqv eyK wW‡cv, fviZ|
 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 5
7. eQi c~wZ©;
Dc‡iv³ wbmve GK Pv›`ª eQi ev 354 w`b gvwjKvbvq
_vKv| Z‡e c~Y© wbmve _vKv Riæix bq| eis GK w`b c~Y©
wbmve gvwjKvbvq _vKvi ci eQi N~Y©vq‡bi w`b Z_v
354Zg w`‡b c~Y© wbmve gvwjKvbvq _vKv| Gi gv‡S Kg-
‡ewk n‡j mgm¨v bvB| Z‡e c~Y© wbmve †kl bv nIqv|
Ab¨_vq wbmv‡ei eQi c~wZ© aiv n‡e bv| Gici †hw`b c~Y©
wbmv‡ei gvwjK n‡e †mw`b †_‡K wbmv‡ei eQi ïiæ aiv
n‡e|
8. gvby‡li cÖvc¨ FY gy³ nIqv;
hv eQi N~Y©vq‡bi g‡a¨ Av`vq Ki‡Z nq| myZivs Gici
m„ó FY hvKv‡Zi cÖwZeÜK bq|(4) FY mg~n ‡hgb-
cwi‡kva¨ A‡gqv`x e¨w³MZ FY/†jvb/`vq; (mvaviY FY
ev †µwWU Kv‡W©i †jvb(5))
cwi‡kva¨ †gqv`x e¨w³MZ FY/†jvb/`vq; (‡gqv`x F‡Yi
cwi‡kva¨ nvj wKw¯Íi cwigvY) [hvKvZ Av`v‡qi w`b ch©šÍ]
Abv`vqx gni; (hv ¯¿xi cÿ n‡Z `vweK…Z I hvKvZ
Av`v‡qi w`b ch©šÍ cwi‡kv‡ai wbqZ iv‡L)
BDwUwjwUR wej&m; (we`y¨r, M¨vm, cvwb BZ¨vw`i wej)
hv hvKvZ Av`v‡qi w`b ch©šÍ cwi‡kva¨|
e‡Kqv ‡c‡g›U; hv cwi‡kva Ki‡Z n‡e (evwK‡Z µqK…Z
c‡Y¨i g~j¨) [A‡gqv`x, Avi †gqv`x n‡j cwi‡kva¨ nvj
wKw¯Íi cwigvY; hvKvZ Av`v‡qi w`b ch©šÍ]
Kg©Pvix‡`i e‡Kqv †eZb-fvZv; hv hvKvZ Av`v‡qi w`b
ch©šÍ cwi‡kva¨|
(4) iÏyj gynZvi (dvZvIqv‡q kvgx), 3/180, hvKvwiqv eyK wW‡cv, fviZ|
(5) hw`I eZ©gv‡b D³ Kv‡W©i my` †`Iqv ˆea bq| Z‡e my` bv w`‡q e¨envi Kiv ˆea|
hvKvZ wnmv‡ei mnR bgybv  c„ôv- 6
wKw¯Í‡Z µqK…Z e¯‘i cwi‡kva¨ wKw¯Íi cwigvY;
(cwi‡kva¨ nvj wKw¯Íi cwigvY) [hvKvZ Av`v‡qi w`b ch©šÍ]
G¨vWfvÝ ev wmwKDwiwU gvwb; (hv †diZ w`‡Z n‡e,
KZ©b‡hvM¨ n‡j Aewkóvsk)
9. ‡gŠwjK cÖ‡qvRbvwZwi³ nIqv;
‡gŠwjK cÖ‡qvRb Øviv D‡Ïk¨ nj,
K) gvby‡li Rxeb iÿvKvix e¯‘vw`; †hgb, Abœ, e¯¿,
evm¯’vb, N‡ii cÖ‡qvRbxq AvmevecÎ, e¨envh© mvgMÖx,
DcvR©‡bi DcKiY I hš¿vw`, hy×v¯¿, evnb, ÁvbvR©b-
‡jLv‡jwLi eB-cÎvw`, †mevi †Mvjvg-evuw`, BZ¨vw`|
L) cwiev‡ii m`m¨‡`i fiY-‡cvlY (hv‡`i fiY-‡cvlY
†`Iqv IqvwRe)|
M) FY|
D³ wZb ai‡Yi cÖ‡qvR‡bi AwZwi³ bvgx Z_v ea©bkxj
A_©-m¤ú‡`i Dci hvKvZ IqvwRe|
10. bvgx Z_v ea©bkxj nIqv;
D³ cÖ‡qvRbvwZwi³ m¤ú` bvgx Z_v ea©bkxj nIqv| h_v-
mšÍvbe„w×, eske„w×, e¨emvwqK ev wbR ev cÖwZwbwai n¯ÍMZ
_vKvq Zv ea©bkxj nIqvi †hvM¨ nIqv|(6)
wK cwigvY hvKvZ w`‡Z nq ?..
wbR¯^ gvwjKvbvfz³ hvKvZ‡hvM¨ A_©-m¤ú` wbmve ev kixqvZ
wba©vwiZ cwigvY GK Pv›`ª eQi (354w`b) AwZµg n‡j Zvi 1/40
fvM ev 2.5 kZvsk (2.5%) hvKvZ w`‡e|
Avi hw` GK †mŠi eQi (364/365 w`b) AwZµg K‡i
Zvn‡j 2.6 kZvsk (2.6%) hvKvZ w`‡e| GUvB mZK©Zv|
(6) iÏyj gynZvi (dvZvIqv‡q kvgx), 3/173-179, hvKvwiqv eyK wW‡cv, fviZ|
 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 7 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 8
Z‡e 365 w`b AwZµg Ki‡j 2.577 kZvsk (2.577%) K. hvKvZ‡hvM¨ m¤ú`.
Avi 366 w`b AwZµg Ki‡j 2.5775 kZvsk (2.5775%) µ.bs hvKvZ‡hvM¨ m¤ú` cwigvY g~j¨
hvKvZ w`‡j n‡e|(7) ‡gvU 4 fwi
(8)
[wewµ g~j¨ ]
‡h me A_©-m¤ú‡`i hvKvZ bvB. ¯^Y©  22 K¨v. 1 fwi 40,333/-
Dc‡iv‡jøwLZ hvKvZ †hvM¨ A_©-m¤ú`¸‡jv Qvov Ab¨ me A_©- 1 (evi/we¯‹zU/AjsKvi 21 K¨v. 1 fwi 38,500/-
m¤ú` hZ g~jevbB †nvK bv †Kb Zvi hvKvZ bvB| †hgb, e¨eüZ ev Ae¨eüZ) 18 K¨v. 1 fwi 33,000/-
1. nxiv-gwY-gy³v, g~j¨evb cv_i, hv e¨emvi Rb¨ bq| mbvZb 1 fwi 22,000/-
2. e¨envh© Rvgv-Kvco, RyZv-m¨v‡Ûj, BZ¨vw`| iæcv  (9)
3. e¨envh© AvmevecÎ| †hgb, LvU, †mvdv, †Uwej, †Pqvi, [wewµ g~j¨ ]
2 (evi/we¯‹zU/AjsKvi ‡gvU 1 fwi
wd«R, Kw¤úDUvi, †gvevBj, nvwo-cvwZj BZ¨vw`| 400/-
e¨eüZ ev Ae¨eüZ)
4. fvovq cÖ`Ë m¤ú` ev mvgMÖx| †hgb, fvovq PvwjZ evm- K¨vk/bM` UvKv
UªvK-wcKAvc, wi·v-f¨vb, GKvwaK evwo-Mvwo, Rwg-
3 ‡gŠwjK cÖ‡qvRbvwZwi³ hv - 1,00,000/-
RvqMv, hv wb‡Ri e¨envi/fvovq _v‡K, wewµi bq|
wb‡Ri Kv‡Q bM` Av‡Q
mÂq/wW‡cvwRU 
5. Kj-KviLvbv, †Kv¤úvbx, Mv‡g©›U&m BZ¨vw`i †gwkbcÎ,
gvjvgvj ivLvi cvÎ, wewµi bq|
6. ‡hme gyiMxi ïay wWg wewµ D‡Ïk¨ †mme gyiMx, Z`ªæc (my` wfwËK e¨vsK ev
ïay `ya wewµi D‡Ï‡k¨i Miæi hvKvZ bvB, BZ¨vw`| Avw_©K cÖwZôv‡b Kv‡i›U /
7. ‡h me mdUIq¨vi, I‡qe mvBU e¨emvwqK Kv‡R e¨eüZ ‡mwfsm / wd·W GKvD›U
nq wewµ D‡Ïk¨ bq Zvi hvKvZ bvB| ev GdwWAvi ev wWwcGm
4 - 5,00,000/-
ev Rxeb exgv ev Ab¨
hvKvZ wnmv‡ei mnR bgybv. exgvi cÖZ¨c©Y‡hvM¨
wcÖwgqvg(10), Bmjvgx
wb‡¤œ bgybv ¯^iƒc hvKv‡Zi wnmve †ck Kiv nj|
e¨vswKs‡q Kv‡i›U
cÖ‡Z¨‡K wbR wbR cÖKZ … m¤ú‡`i cwigvY I g~j¨ wbiƒcY K‡i
GKvD›U, B-gvwb, hv
wb‡¤œv³ wbq‡g hvKv‡Zi wnmve †ei K‡i wb‡eb|

(8) ev µq g~j¨ n‡Z 20% KZ©b K‡i |

(7) Avj-gvqvwqi Avk-kviwqq¨vn, wgÕqvi bs 35, hvKvZ, e›` (aviv) : Avj-nvIj- (9) ev µq g~j¨ n‡Z 20% KZ©b K‡i|
3/2/3, L. 2, c„. 884| (10) hw`I eZ©gv‡b G LvZ¸‡jv‡Z A_© Rgv Kiv ˆea bq|
 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 9
†gvevBj e¨vswKs GKvD‡›U
Rgv Av‡Q)
wiwmfvej&m
(Dm~j‡hvM¨ g~j¨, bM` A_©
5 ev cY¨ wewµi cwie‡Z©
Av`vq‡hvM¨, wej&m Ae
G·‡P‡Äi †dBm f¨vjy)
‰e‡`wkK gy`ªv 
6 -
(Wjvi/wiqvj)
e¨emvwqK gvj 
(weµ‡qi wbq‡Z µqK…Z
7 gvj; †hgb, KuvPvgvj/
Drcvw`Z cY¨/÷K jU/
wi‡qj G‡÷U/d¬vU/Mvox)
‡Kv¤úvwbi †kqvi
8 (K¨vwcUvj †MBb ev
weµ‡qi wbq‡Z µqK…Z)
‡Kv¤úvwbi †kqvi 
9 -
(ïaygvÎ wWwf‡WÛ MÖn‡Yi
hvKvZ wnmv‡ei mnR bgybv  c„ôv- 10
wbq‡Z µqK…Z †kqvi)
(G †kqv‡ii †gvU g~j¨
n‡Z †kqvi Abycv‡Z
†Kv¤úvwbi Acv‡iwUs
- 1,00,000/- G¨v‡mU †hgb, wewìs,
†gwkbvix, Kvi-wcKAvc
BZ¨vw`i g~j¨ ev Ask ev`
w`‡q g~j¨ wba©viY Ki‡e|
[hvKvZ Av`v‡qi
w`‡bi †iU ] Z‡e Zv m¤¢e bv n‡j
50,000/- mZK©Zv g~jK gv‡K©U f¨vjy
[hvKvZ Av`v‡qi wn‡m‡e hvKvZ w`‡e)
w`b me gvj
GK‡Î wewµ Ki‡j
wWwf‡WÛ/cÖwdU
(K¨vk/÷K/‡kqvi
†h g~j¨ cv‡e|
Z‡e mZK©Zv nj : 10 wWwf‡WÛ/cvU©bviwkc/ - 10,000/-
hw` †nvj‡mj ev gy`vivev/wkiKvZ n‡Z cÖvß
- cvBKvix we‡µZv jf¨vsk)
†nvj †mj ev cvU©bviwkc/wkiKvZ/
cvBKvix g~j¨, Avi
gy`vivev g~jab 
wi‡UBj ev LyPiv
we‡µZv wi‡UBj [ev Bmjvgx e¨vswKs‡q
ev LyPiv g~j¨] gy`vivev GKvD›U]
10,00,000/- (Zij Z_v K¨vk _vK‡j
11 Zr cwigvY; - 2,00,000/-
[gv‡K©U f¨vjy] Avi wewb‡qvwRZ n‡q
-
5,00,000/- _vK‡j Z_v K¨vk bv
[mZK©Zv : _vK‡j Acv‡iwUs G¨v‡mU
gv‡K©U f¨vjy] †hgb, wewìs, †gwkbvix,
5,00,000/- Kvi-wcKAvc BZ¨vw`i
 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 11 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 12
g~j¨ ev Ask ev` w`‡q Avi KZ©b‡hvM¨ n‡j
g~j¨ wba©viY Ki‡e| Z‡e hvKvZ Av`v‡qi w`b ch©šÍ
Zv m¤¢e bv n‡j mZK©Zv KZ©bK…Z cwigv‡Yi
g~jK gv‡K©U f¨vjy wn‡m‡e Aewkóvsk)
hvKvZ w`‡e) [ Z‡e nv‡Z Avmvi ciI
wmwKDwiwUR ev Avw_©K weMZ eQ‡ii hvKvZ
mvwU©wd‡KU  Av`vq Kiv hv‡e ]
[†dBm f¨vjy]
12 (eÛ, wW‡eÂvi, wgDPzqvj - hvKvZ‡hvM¨ m¤ú` Zij ev bM` g~j¨vKv‡i
5,00,000/-
dvÛ, cÖvBR eÛ, mÂqcÎ, me©‡gvU (=) 37,94,233/-
†UªRvwi wej (11)) L. hvKvZ n‡Z we‡qvM‡hvM¨ m¤ú`.
AvgvbZ 
µ.
(e¨vsK jKv‡i iwÿZ ev we‡qvM‡hvM¨ A_©-m¤ú` cwigvY/UvKv
13 - 50,000/- bs
†Kvb e¨w³i Kv‡Q AvgvbZ
cwi‡kva¨ A‡gqv`x e¨w³MZ
wn‡m‡e Mw”QZ gvj)
cÖwf‡WÛ dvÛ 
1 FY/†jvb/`vq 1,00,000/-
(mvaviY FY ev †µwWU Kv‡W©i †jvb(12))
(miKvi wbqwš¿Z wc.Gd
cwi‡kva¨ †gqv`x e¨w³MZ
n‡j, nv‡Z Avmvi ci ïay
†m eQ‡ii| Avi miKvwi FY/†jvb/`vq
2 50,000/-
14 - 1,00,000/- (‡gqv`x F‡Yi cwi‡kva¨ nvj wKw¯Íi
wbqwš¿Z bv n‡q cÖwZôvb
cwigvY) [hvKvZ Av`v‡qi w`b ch©šÍ]
Abv`vqx gni (hv ¯¿xi cÿ n‡Z
ev cwiPjbv KwgwU
wbqwš¿Z nq Zvn‡j eZ©gvb
2 `vweK…Z I hvKvZ Av`v‡qi w`b ch©šÍ 1,00,000/-
cwi‡kv‡ai wbqZ iv‡L) 
RgvK…Z)
BDwUwjwUR wej&m 
G¨vWfvÝ/wmwKDwiwU
15 gvwb - 1,00,000/- 3 1,00,000/-
(†diZ‡hvM¨ RvgvbZ| (we`y¨r, M¨vm, cvwb BZ¨vw`i wej) hv

(12) hw`I eZ©gv‡b D³ Kv‡W©i my` cÖ`vb Kiv ˆea bq| Z‡e my` cÖ`vb bv K‡i e¨envi
(11) hw`I eZ©gv‡b G¸‡jv µq-weµq Kiv ˆea bq| Kiv ˆea| Avi hw` my` cÖ‡`q nq Zv hvKvZ n‡Z we‡qvM‡hvM¨ bq|
 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 13 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 14
hvKvZ Av`v‡qi w`b ch©šÍ cwi‡kva¨ †jvb K‡i‡Q| Gi †_‡K 4 jÿ UvKvi
e‡Kqv ‡c‡g›U KvuPvgvj ev weµq‡hvM¨ cY¨-`ªe¨ µq
hv cwi‡kva Ki‡Z n‡e (evwK‡Z µqK…Z K‡i‡Q Zvn‡j 4 jÿ UvKv we‡qvM‡hvM¨|
4 c‡Y¨i g~j¨) [A‡gqv`x, Avi †gqv`x n‡j 50,000/- evwK 6 jÿ hvKvZ n‡Z we‡qvM†hvM¨ bq|
cwi‡kva¨ nvj wKw¯Íi cwigvY; hvKvZ †m‡ÿ‡Î 4 jÿ we‡qvM Ki‡e| Z‡e hw`
Av`v‡qi w`b ch©šÍ ] D³ 4 jÿ wKw¯Í‡Z cwi‡kva¨ nq Zvn‡j
Kg©Pvix‡`i e‡Kqv †eZb-fvZv nvj wKw¯Í we‡qvM Ki‡e, †hgb, 2 jÿ
5 1,00,000/- UvKv, cyiv wKw¯Í bq|
hv hvKvZ Av`v‡qi w`b ch©šÍ cwi‡kva¨
AvMvg hvKvZ nvivg ev A‰ea A_©-m¤ú`
6 hv hvKv‡Zi wbq‡Z AvMvg Av`vq Kiv 10,000/- 11 [GUv cyivUvB mv`vKv Ki‡Z n‡e| 1,00,000/-
(14)
n‡q‡Q Gi hvKvZ bvB| ZvB Zv we‡qvM‡hvM¨]
weMZ eQ‡ii Abv`vqx hvKv‡Zi we‡qvM‡hvM¨ m¤ú` ev A_© me©‡gvU (=) 9,70,000/-
7 10,000/- hvKv‡Zi PzovšÍ wnmve
cwigvY(hw` _v‡K)
wKw¯Í‡Z µqK…Z e¯‘i cwi‡kva¨ wKw¯Íi hvKvZ‡hvM¨ m¤ú` bM` g~j¨vKv‡i me©‡gvU 37,94,233/-
cwigvY  we‡qvM‡hvM¨ A_©-m¤ú` me©‡gvU (-) 9,70,000/-
8 50,000/-
(cwi‡kva¨ nvj wKw¯Íi cwigvY) hvKvZ Av`vq‡hvM¨ m¤ú` me©‡gvU (=) 28,24,233/-
[hvKvZ Av`v‡qi w`b ch©šÍ] Pv›`ª eQi (354 w`b) wn‡m‡e kZKiv nv‡i:
 (-) 2.5% me©‡gvU hvKvZ (=)
G¨vWfvÝ ev wmwKDwiwU gvwb 70,605.825/-
9 1,00,000/-
(hv †diZ w`‡Z n‡e)
‡Kv¤úvwbi FY/‡jvb 
‡mŠi eQi (365/366w`b)(15) wn‡m‡e kZKiv
 (-) 2.6% me©‡gvU hvKvZ (=)
73,430.058/-
‡jvb/F‡Yi A_© w`‡q †h cwigvY nv‡i:
[nvj wKw¯Í]
10 hvKvZ‡hvM¨ m¤ú` (KvuPvgvj BZ¨vw`) µq
2,00,000/- (14) nvivg I my‡`i cwigv‡Yi hvKvZ bvB| n¨uv, hw` nvivg I my‡`i Avjv`v wnmve †ei
K‡i‡Q †m cwigvY we‡qvM‡hvM¨, evwKUv
bv K‡i wgwkªZ UvKv n‡Z hvKvZ †`q Zvn‡jI hvKvZ Av`vq n‡e, hvKvZ As‡ki, Avi
we‡qvM‡hvM¨ bq|(13) †hgb, 10 jÿ UvKv my` mv`vKv n‡e my‡`i As‡ki| -dvZvIqv‡q Dmgvbx n‡Z ms‡ÿwcZ, kvqLyj Bmjvg
gydZx gynv¤§v` ZvKx Dmgvbx, 2/89|
(13) Bmjvg AvIi Rv`x` gvwqkvZ Iqv wZRviZ, kvqLyj Bmjvg ZvKx Dmgvbx nvwd.| (15) †mŠieQi/365 w`b wn‡m‡e 2.577% Avi 366 w`b wn‡m‡e 2.5775%| Avj-
I Avj-gvqvwqi Avk-kviwqq¨vn, wgÕqvi bs 35, hvKvZ, e›` (aviv) : Avj-nvIj- gvqvwqi Avk-kviwqq¨vn, wgÕqvi bs 35, hvKvZ, e›` (aviv) : wgK`viæh hvKvwZj
3/2/3, L. 2, c„. 884| IqvwRevn, 3/3, L. 2, c„. 884| Z‡e mZK©Zvg~jK 2.6% nv‡i hvKvZ Av`vq Ki‡e|
 hvKvZ wnmv‡ei mnR bgybv  c„ôv- 15
Dc‡iv³ wnmve bgybv ¯^iƒc †ck Kiv nj| cÖ‡Z¨‡K wbR wbR
cÖKZ
… m¤ú‡`i cwigvY I g~j¨ wbiƒcY K‡i Dc‡iv³ wbq‡g hvKv‡Zi
wnmve †ei K‡i wb‡eb|
†K hvKvZ MÖn‡Yi Dchy³ ?.
Avjøn ZvqvjvB cweÎ KziAv‡b myiv ZvIevi 60 bs Avqv‡Z
hvKvZ MÖn‡Yi Dchy³ LvZ wba©viY K‡i‡Qb| LvZ¸‡jv nj,
1. dKxi; hvi wbmve cwigvY A_©-m¤ú` bvB, A_ev Av‡Q wKš‘
cÖ‡qvRbxq|
2. wgmKxb; hvi wKQz bvB|
3. Avwgj; hvKvZ Dm~‡ji `vwqZ¡kxj, hw`I abx nq, DcvR©b
†_‡K dv‡iM _vKvi Kvi‡Y, Z‡e nv‡kgx e¨wZZ|
4. wPË AvKl©Y cÖ‡qvRb (Agymwjg‡`i); hv‡Z Zviv Bmjvg
MÖnY K‡i| GB LvZwU iwnZ|
5. wiKve; eySgvb gyKvZve `vm-`vmx Zvi `vmZ¡ n‡Z gyw³i
D‡Ï‡k¨|
6. FYMÖ¯’; F‡Yi AwZwi³ wbmve cwigvY A_©-m¤ú‡`i gvwjK
bq|
7. Avjøni c‡_ (wRnv‡` iZ e¨w³); whwb wRnv`Kv‡j `j
nvwi‡q †djvq Afv‡e cwZZ|
8. gymvwdi; whwb ågYKv‡j Afv‡e cwZZ|(16)
GB LvZ¸‡jvi wfbœ Lv‡Z hvKvZ w`‡j Zv Av`vq n‡e bv|
Kv‡K w`‡j hvKvZ Av`vq n‡e bv ?.
1. gmwR` wbg©vY|
2. iv¯Ív-NvU, wUDeI‡qj ¯’vcb BZ¨vw`|
(16) iÏyj gynZvi (dvZvIqv‡q kvgx), 3/283-291, hvKvwiqv eyK wW‡cv, fviZ|
hvKvZ wnmv‡ei mnR bgybv  c„ôv- 16
3. ‡Kvb cÖwZôvb, ms¯’v, Z‡e;
hw` †mB cÖwZôvb ev ms¯’vi `vwq‡Z¡ wba©vwiZ dKxi-wgmKxb
_v‡K Zvn‡j Zv‡`i D³ Lv‡Z hvKvZ w`‡j hvKvZ Av`vq
n‡e| Ab¨_vq n‡e bv|
Z`ªæc †h me gv`ivmvq wjjøvn †evwW©s ev Mwie wkÿv_©x
Av‡Q †mLv‡b hvKvZ Av`vq n‡e| eis QvIqve †ewk n‡e|
4. g„‡Zi Kvdb-`vdb I Zvi FY cwi‡kva|
5. wbR DaŸ©Zb bi-bvix †hgb, evev-gv, `v`v-`v`x, bvbv-bvbx
I Z`ya٩Zb|
6. wbR Aat¯Íb bi-bvix †hgb, cyÎ-Kb¨v, ‡cŠÎ-‡cŠwÎ, bvwZ-
bvZbx I Zat¯Íb|
7. ¯^vgx-¯¿x G‡K Aci‡K| Z‡e kïi-kvïwi‡K †`qv hv‡e|
8. wbR I wbR DaŸ©Zb-Aat¯Íb‡`i †Mvjvg-evuw`|
9. ‡gŠwjK cÖ‡qvRbvwZwi³ I FY AwZwi³ wbmve cwigvY
A_©-m¤ú`kvjx, PvB Zv hvKvZ‡hvM¨ †nvK ev hvKvZ
A‡hvM¨ †nvK| †hgb, Kv‡iv gv‡Vi Rwg Av‡Q hv Zvi
cÖ‡qvRb bvB wKš‘ Zvi g~j¨ wbmve cwigvY Zvn‡j Zv‡K
hvKvZ †`Iqv hv‡e bv, hw`I †m Afvex †nvK|
10. wbmve cwigvY A_©-m¤ú`kvjxi bvejK †Q‡j-‡g‡q, Z‡e
ev‡jM †Q‡j-‡g‡q‡K †`Iqv hv‡e, hw` Zviv Mwie nq|
11. nv‡kgx es‡ki †jvK, hw`I Afvex nq|(17)
ً ً ً
‫ وص ﷲ عا وسلم سليما ع عبده‬، ‫ا مد والشكر له أوﻻ وآخرا‬
‫ورسوله ﷴ وع آله وأ ابه ومن تبعه لزاما إ يوم الدين قواما‬
cwigvR©b-cwiea©b : 06, igvhvb, 1440 wnRix|
 mgvß 
(17) iÏyj gynZvi (dvZvIqv‡q kvgx), 3/291-306, hvKvwiqv eyK wW‡cv, fviZ|