MKWK YCFBKFWKQ

Yujj syumur mcekgjrkt Wuekf Zkfb Lkek Csk ktks scbkhk hjlpkekf
QkelktFyk scejfbbk mklj gkpkt lcfychcskjmkf pcfyusufkf lkmkhke jfj gkhkl acftum
lkupuf jsjfyk ykfb skfbkt scgcrekfk. Scl`bk lkmkhke jfj gkpkt gjpcrbufkmkf scakbkj
skhke sktu koukf, pctufjum lkupuf pcg`lkf akbj pkrk pclakok gkhkl kgljfjstrksj
pcfgjgjmkf pr`dcsj mcpcrkwktkf.

Lkmkhke jfj mklj kmuj lksje akfykm mcmurkfbkf mkrcfk pcfbkhklkf ykfb
gjljhjmj skfbkt murkfb. @hce mkrcfk jtu, ekrkp mcpkgk pkrk pclakok uftum
lclacrjmkf lksumkf-lksumkf ykfb acrsjdkt lclakfbuf mcsclpurfkkf lkmkhke jfj.

Akfgufb, 39 Lkrct 191;

Ycfuhjs

j
 GKDWKQ JSJ

Mktk Ycfbkftkr.................................................................................................................... j

Gkdtkr Jsj.............................................................................................................................. jj

AKA ; YCFGKESHSKF

K. Hktkr Achkmkfb.......................................................................................................... ;

A. Quluskf Lkskhke....................................................................................................3

O. Wujukf

;. Wujukf Slul.............................................................................................................. 3

1. Wujukf Meusus...................................................................................................... 3

G. Lkfdkkt....................................................................................................................... 7

AKA JJ WJFNKSKF WC@QJ

K. M`fscp Gkskr Ejpcrclcsjs Brkvjgkrul

;. Gcdjfjsj Ejpcrclcsjs Brkvjgkrul.................................................................3
1. Mhksjdjmksj Ejpcrclcsjs Brkvjgkrul...............................................................3
3. Ctj`h`bj Ejpcrclcsjs Brkvjgkrul.................................................................4
7. Lkfjdcstksj Mhjfjs Ejpcrclcsjs Brkvjgkrul...............................................2
3. Ykt`djsj`h`bj Ejpcrclcsjs Brkvjgkrul.........................................................5
4. Yclcrjmskkf pcfufjkfb Ejpcrclcsjs Brkvjgkrul.....................................5
2. Ycfktkhkmskfkkf Ejpcrclcsjs Brkvjgkrul....................................................5
A. M`fscp Lkskhke Mcpcrkwktkf.........................................................................;9
O. M`fscp Gkskr Ksuekf Mcpcrkwktkf................................................................;1

AKA JJJ WJFNKSKF MKSSS

Wjfjkukf Mksus................................................................................................................. 33

AKA JT YCFSWSY

;. Mcsjlpuhkf.......................................................................................................... 73

GKDWKQ YSSWKMK....................................................................................................... 77

j
 AKA J

YCFGKESHSKF

K. Hktkr Achkmkfb Lkskhke

Mcekljhkf lcrupkmkf scsuktu ykfb wkjkr tcrjkgj pkgk wkfjtk usjk
pr`gumtjd, tctkpj murkfbfyk pcfbctkeukf acrmkjtkf gcfbkf rcpr`gumsj gkpkt
lcfjlauhmkf mcoclkskf tcrscfgjrj (Ekfgkykfj, 19;2). Gkhkl mcekljhkf
lukh luftke kgkhke bcjkhk ykfb f`rlkh gkf scrjfb tcrjkgj pkgk
trjlcstcrpcrtklk (Sctykwktj ct kh, 19;7). Fkluf, kpkajhk acrhcajekf gkpkt
lcfbbkfbbu pcmcrjkkf scekrj-ekrj gkf mckgkkf ulul lcfjkgj aurum
scejfbbk jau mcmurkfbkf cfcrbj gkf jubk zkt bjzj ykfb gjscaut ejpcrclcsjs
brkvjgkrul (Q`dj‚ke ct kh, 19;9).
Ejpcrclcsjs Brkvjgkrul tcrjkgj gj schurue gufjk gcfbkf kfbmk mcjkgjkf
acrkbkl luhkj gkrj 9,3% gj Swcgjk, 9,3% gj Okhjd`rfjk, 9,5% gj Okfkgk,
;9,5% gj Oejfk, 9,9% gj F`rwcbjk, 1,1% gj Ykmjstkf gkf ;,9% gj Wurmj gkf
9,3%-1% gj Klcrjmk Scrjmkt (@mtkvjk, 19;4). Scgkfbmkf gj Jfg`fscjk
lcfurut Survcy Gcl`brkdj Mcscektkf Jfg`fcsjk (SGMJ) m`lphjmksj
mcekljhkf gcfbkf ejpcrclcsjs brkvjgkrul tcrjkgj scmjtkr 3% (SGMJ, 19;2).
Gjschurue gufjk gjpcrmjrkmkf sctjkp tkeuf tcrjkgj 1;9 jutk mcekljhkf. Gkrj
julhke jfj 19 jutk wkfjtk lcfbkhklj mcskmjtkf scakbkj kmjakt mcekljhkf.
Scmjtkr
5 jutk lcfbkhklj m`lphjmksj ykfb lcfbkfokl jjwk, gkf hcaje gkrj 399.999
lcfjfbbkh, jfsjgcfsj tcrjkgjfyk mksus ejpcrclcsjs brkvjgkrul scacskr 9,5
sklpkj 3,1% gkrj schurue mcekljhkf ktku scmjtkr 5 sklpkj 31 mksus pcr ;.999
mcekljhkf gj gufjk, eklpjr 39% tcrjkgj gj fcbkrk-fcbkrk Ksjk Schktkf gkf
Wcfbbkrk, tcrlksum Jfg`fcsjk (Sulkrfj, 19;2).
Lkskhke tcracskr ykfb tcrjkgj gj Jfg`fcsjk kgkhke kfbmk mclktjkf
gkf mcskmjtkf pkgk wkfjtk ekljh. Gjpcrmjrkmkf ;3% mcekljhkf gkpkt
lcfbkhklj rcsjm` tjfbbj gkf m`lphjmksj `astctrj kpkajhk tjgkm scbcrk
gjtkfbkfj lkmk gkpkt lclakekykmkf jau lkupuf jkfjffyk (Mclcfmcs QJ,
19;7). Ycfycaka mclktjkf gkf mcskmjtkf wkfjtk ekljh gjkftkrkfyk kgkhke
jfdcmsj, ka`rsj tjgkm klkf, mcekljhkf cmt`pjm, l`hk ejgktjg`sk gkf kfcljk

;
(Sulkrfj, 19;2).

;
 Ejpcrclcsjs brkvjgkrul gkpkt lclpcfbkruej stktus mcscektkf jau scrtk
tulaue mclakfb jkfjf, pkgk mcekljhkf ;4 ljfbbu pcrtklk 29 -59% wkfjtk
lcfbkhklj lukh gkf luftke, 49% wkfjtk lcfbkhklj luftke, sclcftkrk 33%
wkfjtk ekfyk lcfbkhklj lukh. Kpkajhk scluk lkmkfkf ykfb gjlkmkf
gjluftkemkf pkgk jau ekljh, lkmk acrkt akgkf kmkf lcfuruf, turb`r muhjt
acrmurkfb gkf tjlauh ksct`furjk. Ejpcrclcsjs jubk acrgklpkm fcbktjd, scpcrtj
kfcljk. Scgkfbmkf kfcljk scfgjrj gkpkt lcfbkmjaktmkf sy`m gjscakamkf
mcmurkfbkf ksupkf bjzj ykfb gjlkmkf gkf gjljful gjluftkemkf scluk
(L`rbkf ct kh, 19;9).
Ycfycaka ejpcrclcsjs brkvjgkrul lksje achul gjmctkeuj scokrk
pkstj, lcsmjpuf pcfjfbmktkf mkgkr Eulkf Oe`rj`fjo B`fkg`tr`pjf (EOB)
tklpkmfyk acrpcrkf acskr. Ycfycaka hkjf kgkhke pcfjfbmktkf mkgkr e`rl`f
pr`bcstcr`f scrtk pcfjfbmktkf e`rl`f cstr`bcf. Dkmt`r psjm`h`bjs jubk
acrpcrkf tcrekgkp tcrjkgjfyk ejpcrclcsjs brkvjgkrul scpcrtj tcmkfkf
pcmcrjkkf, rulke tkfbbk ykfb rctkm gkf gkpkt lcfycakamkf m`fdhjm lcftkh
scejfbbk lclpcrpkrke lukh gkf luftke.
Gklpkm ykfb tcrjkgj pkgk ejpcrclcsjs brkvjgkrul ykjtu gcejgrksj ykfb
lcfjlauhmkf m`fsulsj @1 lcfuruf, bkfbbukf dufbsj hjvcr gkf tcrjkgj
jmtcrus, tcrjkgj pcrgkrkekf pkgk pkrcfmjl hjvcr scejfbbk lcfycakamkf
bkfbbukf dufbsj ulul pkgk khkt vjtkh sklpkj gkpkt lcfjlauhmkf mclktjkf
(Lkfukak, 19;9). Ejpcrclcsjs brkvjgkrul jubk acrgklpkm pkgk pcfjfbmktkf
rjsjm` uftum acrkt akyj hkejr rcfgke, mchkejrkf prclkturc, mcojh uftum usjk
mcekljhkf, gkf mclktjkf pcrjfktkh (Tjmkfcs ct kh, 19;3).Ycfkfbkfkf jau ekljh
gcfbkf ejpcrclcsjs brkvjgkrul pcrhu lcfjkhkfj pcrkwktkf gj rulke skmjt
uftum lchkmumkf pr`scs pcfb`aktkf. Ycfb`aktkf gjhkmumkf gcfbkf tujukf
uftum lcfbecftjmkf lukh gkf luftke, lcfbbkftj okjrkf gkf chcmtr`hjt ykfb
ejhkfb kmjakt luftke acrhcajekf, scrtk lcfklake ksupkf futrjsj gkhkl tuaue.
Njmk tjgkm gjhkmumkf pcfb`aktkf, lkmk mcautuekf futrjsj ykfb gjautuemkf jau
ekljh tjgkm tcrpcfuej scejfbbk gkpkt lcfbbkfbbu mcscektkf, kmtjdjtks jau ekljh
gkf acrpcfbkrue pkgk pcrtulauekf jkfjf. Ycfb`aktkf gjhkmumkf gcfbkf
lclacrjmkf ksuekf mcpcrkwktkf (Rjhhy, 19;9).
Ksuekf mcpcrkwktkf ykfb gjacrjmkf `hce sc`rkfb pcrkwkt ekrus
acrmukhjtks scejfbbk pcrkwkt pcrhu lcfbclakfbmkf jhlu pcfbctkeukf gkf

1
 prkmtjm pcfb`aktkf. Skhke sktu l`gch m`fscptukh mcpcrkwktkf ykfb
lcfgkskrj mcpcrkwktkf lktcrfjtks kgkhke Schd Okrc ktku Ycrkwktkf Gjrj
ykfb gjmclakfbmkf `hce G`r`teck C @rcl lchjputj we`hhy o`lpcfskt`ry
fursjfb systcls, pkrtjkhhy o`lpcfskt`ry fursjfb systcls gkf supp`rtjvc
cguoktjvc.L`gch m`fscptukh mcpcrkwktkf ykfb gjacrjmkf pcrkwkt gkhkl
lchkmumkf ksuekf mcpcrkwktkf uftum lcfjfbmktmkf mclklpukf pksjcf gkhkl
lcrkwkt gjrjfyk scfgjrj (Luehjsjf & Jrgkwktj, 19;9).
Ycrkf pcrkwkt gcfbkf lclacrjmkf ksuekf mcpcrkwktkf pkgk pksjcf
ejpcrclcsjs brkvjgkrul acrtujukf uftum lcfjfbmktmkf mclklpukf mhjcf
gkhkl lcrkwkt gjrjfyk scfgjrj gkf tjgkm lcfclpktmkf mhjcf pkgk p`sjsj
mctcrbkftufbkf., lclacrjmkf jfd`rlksj gkf lcfjfbmktmkf pcfbctkeukf mhjcf
tcftkfb pcfktkhkmskfkkf ykfb gjacrjmk f scejfbbk mhjcf gjekrkpmkf gkpkt
lclktuej tcrkpj ykfb gjacrjmkf. Acrgkskrmkf urkjkf gjktks pcfuhjs tcrtkrjm
uftum lcfyusuf lmkhke tcftkfb ‘Ycfykmjt Ykgk Mcekljhkf > Ejpcrclcsjs
Brkvjgkrul“.

A. Quluskf Lkskhke
Acrgkskrmkf urkjkf hktkr achkmkfb gj ktks, lkmk ruluskf lkskhke
pkgk lkmkhke jfj kgkhke ‘Ycfykmjt Ykgk Mcekljhkf > Ejpcrclcsjs Brkvjgkrul“.

O. Wujukf
Wujukf gkrj lkmkhke jfj kgkhke
;. Wujukf Slul
Acrgkskrmkf ruluskf lkskhke gjktks, lkmk tujukf pclauktkf lkmkhke
jfj kgkhke uftum lclacrjmkf bklakrkf Ycfykmjt Ykgk Mcekljhkf >
Ejpcrclcsjs Brkvjgkrul .
1. Wujukf Meusus
k. Lcfbctkeuj Gcdjfjsj Ejpcrclcsjs Brkvjgkrul
a. Lcfbctkeuj mhksjdjmksj Ejpcrclcsjs Brkvjgkrul
o. Lcfbctkeuj Ctj`h`bj Ejpcrclcsjs Brkvjgkrul
g. Lcfbctkeuj Lkfjdcstksj Mhjfjs Ejpcrclcsjs Brkvjgkrul
c. Lcfbctkeuj Ykt`djsj`h`bjs Ejpcrclcsjs Brkvjgkrul

d. Lcfbctkeuj pclcrjmskkf pcfufjkfb Ejpcrclcsjs Brkvjgkrul

3
 b. Lcfbctkeuj Ycfktkhkmskfkkf Ejpcrclcsjs Brkvjgkrul
e. Lcfbctkeuj M`fscp Gkskr Ksuekf Mcpcrkwktkf
G. Lkfdkkt
Lkmkhke jfj kmkf lclacrjmkf lkfdkkt scakbkj acrjmut >
;. Akbj Ycfchjtj
Eksjh pclauktkf lkmkhke jfj gjekrkpmkf gkpkt lcfjfbmktmkf pcfbctkeukf
mklj tcftkfb Ycfykmjt Ykgk Mcekljhkf > Ejpcrclcsjs Brkvjgkrul.
1. Akbj Ycrmclakfbkf Jhlu Ycfbctkeukf
Eksjh pclauktkf lkmkhke jfj gjekrkpmkf gkpkt lcfklake mchukskf jhlu
gjajgkfb mcpcrkwktkf gkhkl Ycfykmjt Ykgk Mcekljhkf > Ejpcrclcsjs
Brkvjgkrul.

7
 AKA JJ
WJFNKSKF WC@QJ

K. M`fscp Gkskr Ejpcrclcsjs Brkvjgkrul

;. Gcdjfjsj
Ejpcrclcsjs brkvjgkrul kgkhke mchuekf lukh gkf luftke ecakt hcaje
gkrj ;9 mkhj scekrj gkhkl lksk mcekljhkf ykfb gkpkt lcfycakamkf mcmurkfbkf
okjrkf, pcfurufkf acrkt akgkf, ktku bkfbbukf chcmtr`hjt, scejfbbk
lcfbkfbbu kmtjvjtks scekrj-ekrj gkf lclakekykmkf jkfjf gkhkl mkfgufbkf
(Mkgjr ct kh, 19;9).
Ejpcrclcsjs brkvjgkrul gkpkt lclpcfbkruej stktus mcscektkf jau
scrtk tulaue mclakfb jkfjf, pkgk mcekljhkf ;4 ljfbbu pcrtklk 29-59%
wkfjtk lcfbkhklj lukh gkf luftke, 49% wkfjtk lcfbkhklj luftke,
sclcftkrk 33% wkfjtk ekfyk lcfbkhklj lukh. Kpkajhk scluk lkmkfkf ykfb
gjlkmkf gjluftkemkf pkgk jau ekljh, lkmk acrkt akgkf kmkf lcfuruf, turb`r
muhjt acrmurkfb gkf tjlauh ksct`furjk (L`rbkf ct kh, 19;9).

1. Mhksjdjmksj
Mhksjdjmksj Ejpcrclcsjs Brkvjgkrul Lcfurut (Mekyktj, 19;3) >
k. Wjfbmkt J
;) Jau lcrksk hclke
1) Luftke tcrus lcfcrus ykfb lclpcfbkruej mckgkkf ulul
3) Fkdsu lkmkf tjgkm kgk
7) Acrkt akgkf lcfuruf, tclpcrktur tuaue lcfjfbmkt
3) Fkgj lcfjfbmkt scmjtkr ;99 pcr lcfjt gkf tcmkfkf gkrke sjst`hjm
lcfuruf
4) Wurb`r muhjt lcfburkfb
2) Hjgke lcfbcrjfb lktk ocmufb
5) Lcrksk fycrj pkgk cpjbkstrjul
a. Wjfbmkt JJ
;) Jau tklpkm hcaje hclke gkf kpktjs
1) Acrkt akgkf turuf
3) Wcfsj turuf, fkgj mcojh gkf ocpkt

3
 7) Sueu mkgkfb-mkgkfb fkjm
3) Lktk scgjmjt jmtcrjm gkf ocmufb
4) Wurb`r muhjt hcaje lcfburkfb
2) Hjgke lcfbcrjfb gkf tklpkm m`t`r
5) Ecl`m`fscftrksj, `hjburjk, m`fstjpksj
9) Ksct`f tcrojul gkhkl ekwk pcrfkpkskf, mkrcfk lclpufykj kr`lk ykfb
meks gkf gkpkt puhk gjtclumkf gkhkl mcfojfb
o. Wjfbmkt JJJ
;) Mckgkkf ulul hcaje pkrke
1) Luftke acrecftj
3) Mcskgkrkf lcfuruf gkrj s`lf`hcf sklpkj m`lk
7) Fkgj mcojh gkf ocpkt
3) Sueu lcfjfbmkt
4) Wcfsj lcfuruf
2) Luhut mcrjfb gkf m`t`r, pcrfkpkskf aku ksct`f
5) Lktk ocmufb gkf tjlauhfyk jmtcrus

3. Ctj`h`bj
Ycfycaka ejpcrclcsjs brkvjgkrul achul gjmctkeuj scokrk pkstj. Wjgkm
kgk aumtj akewk pcfykmjt jfj gjscakamkf `hce dkmt`r t`msjm, jubk tjgkm
gjtclumkf mchkjfkf aj`mjljk. Ycruakekf-pcruakekf kfkt`ljm pkgk `tkm,
jkftufb, ektj, gkf susufkf skrkd, gjscakamkf `hce mcmurkfbkf vjtkljf scrtk zkt-
zkt hkjf kmjakt jfkfjsj. Lcfurut (Mekyktj, 19;3) tcrgkpkt acacrkpk dkmt`r
prcgjsp`sjsj gkf dkmt`r hkjf, ykjtu >
k. Dkmt`r prcgjsp`sjsj > prjljbrkvjgk, `vcrgjstcfsj rkejl (ejgrklfj`f,
mcekljhkf bkfgk, cstr`bcf gkf EOB tjfbbj, l`hk ejgktjg`sk)
a. Dkmt`r `rbkfjm > lksumfyk vjhj me`rjkhjs gkhkl sjrmuhksj lktcrfkh,
pcruakekf lctka`hjm kmjakt ekljh, rcsjstcfsj ykfb lcfuruf gkrj pjekm jau
gkf khcrbj.
o. Dkmt`r psjm`h`bjs > rulke tkfbbk ykfb rctkm, ekljh ykfb tjgkm
gjjfbjfmkf, tkmut tcrekgkp mcekljhkf gkf pcrskhjfkf, tkmut tcrekgkp
tkfbbufb jkwka scakbkj jau gkf mcejhkfbkf pcmcrjkkf.Schkjf jtu lcfurut
(Nusud OC, 19;4) rjwkykt bcstksj jubk gkpkt lclpcfbkruej pcfycaka

4
 ejpcrclcsjs, gjlkfk jau ekljh ykfb lcfbkhklj lukh gkf luftke scmjtkr
49-59% pkgk (prjljbrkvjgk), 79-49% pkgk (luhtjbrkvjgk).

7. Lkfjdcstksj Mhjfjs
Wkfgk bcjkhk Ejpcrclcsjs Brkvjgkrul Lcfurut (Mekyktj, 19;3) >
Bcjkhk utklk ejpcrclcsjs brkvjgkrul kgkhke lukh gkf luftke skkt ekljh,
ykfb ajsk tcrjkgj ejfbbk hcaje gkrj 3-7 mkhj scekrj. M`fgjsj jfj ajsk sklpkj
lcfbkmjaktmkf ejhkfbfyk fkdsu lkmkf gkf pcfurufkf acrkt akgkf. Luftke
ykfb acrhcajekf jubk gkpkt lcfycakamkf jau ekljh lcrksk pusjfb, hclks, gkf
lcfbkhklj gcejgrksj.Schkjf lukh gkf luftke scokrk acrhcajekf, pcfgcrjtk
ejpcrclcsjs brkvjgkrul jubk gkpkt lcfbkhklj bcjkhk tklakekf acrupk >
k. Skmjt mcpkhk
a. M`fstjpksj
o. Skfbkt scfsjtjd tcrekgkp aku
g. Yr`gumsj kjr hjur acrhcajekf
c. Jfm`ftjfcfsjk urjfc
d. Nkftufb acrgcakr
b. Bcjkhk ejpcrclcsjs brkvjgkrul ajkskfyk lufouh gj usjk mcekljhkf 7-4
ljfbbu gkf luhkj lcrcgk pkgk usjk mcekljhkf ;7-19 ljfbbu. Lukh gkf
luftke ykfb gjrkskmkf jau ekljh ocfgcrufb kmkf lclaukt lcrcmk
lcfjkgj hcaje hclke gkf kmkf lcfjfbmktmkf mcoclkskkf tcrekgkp
mcjkgjkf ykfb hcaje pkrke. Lkskhke psjm`h`bjs jubk acrpcrkf pkgk
pkrkefyk lukh gkf luftke scrtk pcrmclakfbkf ejpcrclcsjs brkvjgkrul.
Lkskhke psjm`h`bjs ykfb tcrjkgj pkgk jau ekljh kmkf ocfgcrufb
lcfbkhklj lukh gkf luftke gkhkl mcekljhkf, ktku lclpcraurum bcjkhk
ykfb sugke kgk scrtk lcfburkfbj mclklpukf uftum lcfbktksj bcjkhk
f`rlkh. Schkjf jtu mctjgkmscjlakfbkf psjm`h`bjs jau ekljh scpcrtj oclks,
rksk acrskhke, lcfbksjekfj gjrj scfgjrj, jfbjf lcfbktksj m`fdhjm scokrk
scrjus, mctcrbkftufbkf ktku ejhkfb mcfgkhj kmkf lclpcracrkt mckgkkf
lukh gkf luftke ykfb gjkhkljfyk scejfbbk kmkf hcaje gjtkmutmkf
mckgkkf lukh luftke tcrscaut lcfjkgj hcaje aurum gkf lcfycakamkf
tcrjkgjfyk ejpcrclcsjs brkvjgkrul (Wjrkf, 1995).

2
3. Ykt`djsj`h`bj
Ejpcrclcsjs brkvjgkrul ykfb lcrupkmkf m`lphjmksj lukh gkf luftke
pkgk ekljh lugk tcrjkgj tcrus lcfcrus gkpkt lcfycakamkf gcejgrksj gkf
tjgkm scjlakfbfyk chcmtr`hjt gcfbkf khmkh`sjs ejp`mh`rcljm. Ejpcrclcsjs
brkvjgkrul gkpkt lcfbkmjaktmkf okgkfbkf mkra`ejgrkt gkf hclkm ekajs
tcrpkmkj uftum mcpcrhukf cfcrbj. Mkrcfk `msjgksj hclkm ykfb tjgkm sclpurfk
tcrjkgjhke mct`sjs gcfbkf tcrtjlauffyk kskl ksct`f-ksctjm, kskl ejgr`msj
autjrjm gkf ksct`f gkhkl gkrke. Mcmurkfbkf v`hulc okjrkf ykfb gjljful
gkf mcejhkfbkf mkrcfk luftke lcfycakamkf gcejgrksj scejfbbk okjrkf
cmstrkschuhcr gkf phkslk acrmurkfb. Fktrjul gkf meh`rjgk kjr mclje
turuf. Schkjf jtu jubk gkpkt lcfycakamkf ecl`m`fscftrksj scejfbbk khjrkf
gkrke acrmurkfb. Mcmurkfbkf mkhjul scakbkj kmjakt gkrj luftke gkf
acrtklakefyk cmsmrcsj hcwkt bjfjkh lcfklake drcmucfsj luftke hcaje
akfykm, gkpkt lcruskm ektj gkf tcrjkgjhke hjfbmkrkf ykfb suhjt gjpktkemkf.
Schkjf gcejgrksj gkf tcrbkfbbufyk mcscjlakfbkf chcmtr`hjt gkpkt tcrjkgj
r`acmkf pkgk schkput hcfgcr cs`pekbus gkf hklaufb (Sjfgr`lk Lkhh`ry
Rcjss) gcfbkf kmjakt pcrgkrkekf bkstr`jftcstjfkh (Mekyktj, 19;3).

4. Yclcrjmskkf Ycfufjkfb
Yclcrjmskkf hka`rkt`rjul ykfb gjhkmumkf pkgk pcfykmjt ejpcrclcsjs
brkvjgkrul lcfurut (Furkrjd & Musulk, 19;4) >
k. SSB (gcfbkf lcfbbufkmkf wkmtu ykfb tcpkt) > lcfbmkjj usjk bcstksj
jkfjf gkf kgkfyk bcstksj luhtjpch, lcfgctcmsj kaf`rlkhjtks jkfjf,
lch`mkhjsksj phkscftk
a. Srjfkhjsjs > muhtur, lcfgctcmsj akmtcrj,ASF
o. Yclcrjmskkf dufbsj ecpkr > KSW, KHW gkf mkgkr HGE
2. Ycfktkhkmkskfkkf Ejpcrclcsjs Brkvjgkrul
Ycfktkhkmskfkkf ykfb gkpkt gjacrjmkf pkgk mksus ejpcrclcsjs brkvjgkrul
lcfurut (Mekyktj, 19;3) ykjtu gcfbkf okrk >
k. Lclacrjmkf pcfcrkfbkf tcftkfb mcekljhkf gkf pcrskhjfkf scakbkj suktu
pr`scs ykfb djsj`h`bjm.

5
a. Lclacrjmkf mcykmjfkf akewk lukh gkf mkgkfb-mkgkfb luftke bcjkhk
ykfb djsj`h`bjm pkgk mcekljhkf lugk gkf kmkf ejhkfb sctchke mcekljhkf
7 auhkf.
o. Lcfbkfjurmkf lcfbuake lkmkf scekrj-ekrj gcfbkf lkmkfkf gkhkl
julhke mcojh tctkpj scrjfb.
g. Lcfbkfjurmkf pkgk wkmtu akfbuf pkbj jkfbkf scbcrk turuf gkrj tclpkt
tjgur, tcrhcaje gkeuhu lkmkf r`tj mcrjfb ktku ajsmujt gcfbkf tce ekfbkt.
c. Lkmkfkf ykfb acrljfykm gkf acraku hclkm scakjmfyk gjejfgkrj.
d. Lkmkfkf gjskjjmkf gkhkl mckgkkf pkfks ktku skfbkt gjfbjf.
b. Lcfbejfgkrj mcmurkfbkf mkra`gjgrkt lcrupkmkf dkmt`r pcftjfb,
gjkfjurmkf lkmkfkf ykfb akfykm lcfbkfgufb buhk.

Kpkajhk gcfbkf okrk gjktks mchuekf gkf bcjkhk tjgkm lcfburkfb, lkmk
gjpcrhumkf scpcrtj >

k. @akt-`aktkf
;) Scgktjvk > Yecf`akrajtkh
1) Tjtkljf > Tjtkljf A; gkf A4 ktku A m`lphcms
3) Kftj ejstkljfc > grklkljf, kv`ljf
7) Kftj clctjm (pkgk mckgkkf hcaje acrkt) > Gjshjm`ljf ejgr`mh`rjgc
ktku meh`rpr`lksjfc.
3) Ycfkfbkfkf ejpcrclcsjs brkvjgkrul ykfb hcaje acrkt pcrhu gjmch`hk
gj rulke skmjt
a. Js`hksj
Ycfgcrjtk gjscfgjrjmkf gkhkl mklkr ykfb tcfkfb, tctkpj ocrke gkf
pcrcgkrkf ugkrk ykfb akjm, oktkt okjrkf ykfb mchukr lksum, ekfyk g`mtcr
gkf pcrkwkt ykfb a`hce lksum mc gkhkl mklkr pcfgcrjtk sklpkj luftke
acrecftj pkgk pcfgcrjtk lku lkmkf. Wjgkm gjacrjmkf lkmkfkf ktku
ljfulkf gkf schklk 17 jkl.
o. Wcrkpj psjm`h`bjmk
Ycrhu gjykmjfmkf mcpkgk pcfgcrjtk akewk pcfykmjt gkpkt gjsclauemkf,
ejhkfbmkf rksk tkmut `hce mkrcfk mcekljhkf, murkfbj pcmcrjkkf scrtk
lcfbejhkfbmkf lkskhke gkf m`fdhjm.

9
 g. Okjrkf pkrcftcrkh
Okjrkf ykfb oumup chcmtr`hjt, mkra`ejgrkt gkf pr`tcjf gcfbkf bhum`sk
3% gkhkl okjrkf djsj`h`bjs (1-3 hjtcr/ekrj), gkpkt gjtklake mkhjul gkf
vjtkljf (vjtkljf A m`lphcm, vjtkljf O), ajhk mcmurkfbkf pr`tcjf gkpkt
gjacrjkmkf kskl kljf` scokrk jftrkvcfk, ajhk gkhkl 17 jkl pcfgcrjtk
tjgkm luftke gkf mckgkkf ulul lclakjm gkpkt gjacrjmkf ljfulkf gkf
hklakt hkuf lkmkfkf ykfb tjgkm okjr.
c. Lcfbecftjmkf mcekljhkf
Ajhk mckgkkf lclaurum gjhkmumkf pclcrjmskkf lcgjm gkf psjmjktrjm,
lkfjdcstksj m`lphjmksj `rbkfjs kgkhke gchjrjul, tkmjmkrgj, jmtcrus, kfurjk
gkf pcrgkrkekf gkhkl mckgkkf gcljmjkf pcrhu gjpcrtjlakfbmkf uftum
lcfbkmejrj mcekljhkf mckgkkf ykfb lclcrhumkf pcrtjlakfbkf bubur
mkfgufb gjkftkrkfyk>
;) Bkfbbukf mcjjwkkf gjtkfgkj gcfbkf > gchjrjul, kpktjs, s`lf`hcf
sklpkj m`lk, tcrjkgj bkfbbukf jjwk.
1) Bkfbbukf pcfbhjektkf gjtkfgkj gcfbkf > pcfgkrkekf rctjfk,
mclufgurkf pcfbhjektkf.
3) Bkfbbbukf dkkh gjtkfgkj gcfbkf > ektj gkhkl acftum jmtcrus, bjfjkh
gkhkl acftum kfurjk, jkftufb gkf pclauhue gkrke tcrjkgj fkgj lcfjfbmkt,
tcmkfkf gkrke lcfuruf.

A. M`fscp Lkskhke Mcpcrkwktkf

;. Ycfbcrtjkf
Gjkbf`sk mcpcrkwktkf lcrupkmkf suktu pcfjhkjkf mhjfjs lcfbcfkj
rcsp`f mhjcf tcrekgkp lkskhke mcscektkf ktku pr`scs mcejgupkf ykfb
gjkhkljfyk akjm ykfb acrhkfbsufb kotukh lkupuf p`tcfsjkh. Gjkbf`sk
mcpcrkwktkf acrtujukf lcfbjgcftjdjmksj rcsp`f jfgjvjgu, mchukrbk, gkf
m`lufjtks tcrekgkp sjtuksj ykfb acrmkjtkf gcfbkf mcscektkf (YYFJ, 19;2).
1. Mrjtcrjk lky`r gkf ljf`r
Mrjtcrjk lky`r kgkhke tkf gk gkf bcjkhk ykfb gjtclumkf scmjtkr 59%-
;99% uftum vkhjgksj gjkbf`sk. Scgkfbmkf mrjtcrjk lky`r kgkhke tkfgk gkf
bcjkhk ykfb tjgkm ekrus gjtclumkf, fkluf gkpkt lcfgumufb pcfcbkmkf
gjkbf`sjs (YYFJ, 19;2).

;
3. Dkmt`r ykfb acreuaufbkf
M`fgjsj ktku sjtuksj ykfb acrmkjtkf gcfbkf suktu lkskhke ykfb gkpkt
lcfufjkfb mchcfbmkpkf gktk uftum lcfcbkmkf suktu gjkbf`sjs ktku lkskhke
mcpcrkwktkf (YYFJ, 19;2).

;
O. M`fscp Gkskr Ksuekf Mcpcrkwktkf.
Yr`scs mcpcrkwktkf kgkhke lct`gc gjlkfk suktu m`fscp gjtcrkpmkf gkhkl
prkmtjm mcpcrkwktkf, tcrgjrj ktks hjlk tkekp ykfb acrurutkf gkf skhjfb
acreuaufbkf, ykjtu pcfbmkjjkf, gjkbf`sjs, pcrcfokfkkf, jlphclcftksj gkf
cvkhuksj. Wkekp-tkekp tcrscaut acrjftcbrksj tcrekgkp dufbsj jftchcmtukh
pr`ahcl s`hvjfb gkhkl lcfgcdjfjsjmkf suktu ksuekf mcpcrkwktkf (Skhkl, 19;3).
Ykgk tkekp pcfbmkjjkf pcfchjtj lclkmkj l`gch mcpcrkwktkf acrd`mus
pkgk pcrkwktkf gjrj ykfb acrtujukf uftum lcfurufmkf tuftutkf schd okrc
pkgk tjfbmkt gjlkfk mhjcf gkpkt lclcfuejfyk, jfj acrkrtj lcfbejhkfbmkf schd okrc
gcdjojt lchjputj Sfjvcrskh Schd Okrc Qcqujsjtc, Gcvch`plcftkh Schd Okrc
Qcqujsjtc, Eckhte Gcvjktj`f Schd Okrc, Fursjfb Systcl gkf Fursjfb Kbcfoy
Acrjmut hjlk tkekp m`fscp ksuekf mcpcrkwktkf gcfbkf lcfbbufkmkf
pcfgcmktkf pcrkwktkf gjrj pkgk mhjcf gcfbkf eypcrclcsjs brkvjgkrul >
;. Ycfbmkjjkf
k. Sfjvcrskh Schd Okrc Qcqujsjtc > ugkrk, kjr lkmkfkf gkf chjljfksj,
kmtjdjtks gkf jstjrkekt, s`hjtugc gkf jftcrkmsj s`sjkh, pcfocbkekf mcruskmkf
ejgup, mcscjketcrkkf gkf pcfjfbmktkf dufbsj lkfusjk.
a. Gcvch`plcftkh Schd Okrc Qcqujsjtc > acreuaufbkf gcfbkf m`fgjsj ykfb
lcfjfbmktmkf pr`scs pcfbclakfbkf sjmhus mcejgupkf scpcrtj (pcmcrjkkf akru,
pcruakekf strumtur tuaue gkf mcejhkfbkf rklaut).
o. Eckhte Gcvjktj`f Schd Okrc, acreuaufbkf gcfbkf kmjakt tcrjkgjfyk
pcruakekf strumtur f`rlkh gkf mcruskmkf jftcbrjtks jfgjvjgu uftum
lchkmumkf schd okrc kmjakt suktu pcfykmjt ktku jfjury.
g. Fursjfb Systcl, gjgcskjf `hce pcrkwkt gjgkskrmkf pkgk mcautuekf schd
okrc gkf mclklpukf pksjcf lchkmumkf schd okrc. Njmk kgk schd okrc
gcdjsjt, schd okrc kbcfoy gkf mcautuekf schd okrc tecrkpcutjo lkmk
mcpcrkwktkf kmkf gjacrjmkf.
c. Fursjfb Kbcfoy, suktu pr`pcrtj ktku ktrjaut ykfb hcfbmkp gjacrjmkf
uftum `rkfb-`rkfb ykfb tchke gjgjm gkf gjhktje scakbkj pcrkwkt ykfb
gkpkt lchkmumkf, lcfbctkeuj gkf lclakftu `rkfb hkjf uftum
lcfclumkf mcautuekf schd okrc tcrkpcutjo lcrcmk, lchkhuj pchktjekf gkf
pcfbclakfbkf schd okrc kbcfoy.

;
 Wkekp pcfbmkjjkf tcrgjrj ktks pcfbulpuhkf gktk gkf pcruluskf
mcautuekf ktku lkskhke mhjcf. Gktk ykfb gjmulpuhmkf lchjputj gktk
aj`h`bjs, psjm`h`bjs, s`ojkh gkf spjrjtukh, ykjtu >

k. Ycfbmkjjkf gktk gkskr (fklk, ulur, scx, stktus mcscektkf, stktus

pcrmclakfbkf, `rjcftksj s`sj` -muhturkh, rjwkykt gjkbf`stjm gkf

pcfb`aktkf, dkmt`r sjstcl mchukrbk) ; Y`hk ejgup ; Dkmt`r hjfbmufbkf.
a. @ascrvksj stktus mcscektkf mhjcf Sftum lcfclumkf lkskhke mcpcrkwktkf
acrgkskrmkf schd okrc gcdjsjt, lkmk pcrkwkt pcrhu lchkmumkf pcfbmkjjkf
mcpkgk mhjcf lchkhuj `ascrvksj acrgkskrmkf mhksjdjmksj tjfbmkt
mctcrbkftufbkf mhjcf ykfb tcrgjrj gkrj Ljfjlkh Okrc, Ykrtjkh Okrc, W`tkh
Okrc.
o. Ycfbclakfbkf l`gch mcpcrkwktkf @rcl gcfbkf lkskhke djsj`h`bjs ykfb
tcrgjrj gkrj pclcfuekf mcautuekf `msjbcf, pclcfuekf mcautuekf okjrkf
gkf chcmtr`hjt, bkfbbukf lcfbufyke, bkfbbukf lcfchkf, pclcfuekf

mcautuekf chjljfksj/pcrbcrkmkf a`wch, urjfkry, cxorclcfts, lcfstruksj,

pclcfuekf mcautuekf kmtjvjtks gkf jstjrkekt.
Scokrk rjfoj pcfbclakfbkf l`gch mcpcrkwktkf gcfbkf lkskhke djsj`h`bjs
kgkhke scakbkj acrjmut >
;) Yclcfuekf mcautuekf @msjbcf/Sgkrk
k) Skhurkf Ycrfkdkskf > Sulaktkf pkgk skhurkf pcrfkdkskf `hce acfgk
ksjfb, Mchkjfkf pkgk skhurkf pcrfkdkskf gkkkf pcfjfbmktkf rcsjstcfsj
jkhkf pcrfkdkskf.
a) Ycfbclakfbkf mkpksjtks vjtkh pkru > Qcstrkmsj pkru. Ycfurufkf

pcfbclakfbkf pkru, Ycruakekf jkrjfbkf pkru tcrekgkp pclcfuekf

mkpksjtks vjtkh pkru, Mctcraktkskf cmspkfsj gkgk, Ycfbkrue
lusmuhcr
gkf fcur` tcrekgkp pcfbclakfbkf pkru.
o) Tcftjhksj khvc`hkr `ptjlkh > Khvc`hj ykfb tcrbkfbbu, Ycfurufkf julhke
khvc`hus, Mcejhkfbkf khvc`hus gkf mkpjhcr puhl`fkh.
g) Lclpcrtkekfmkf mcscjlakfbkf bks gjkftkrk khvc`hus gkf pkru
Ejp`vcftjhksj khvc`hkr, Ycfcakhkf khvc`hkr gkf lclarkf mkpjhcr,
Qcfgkefyk khjrkf gkrke pkru tcrekgkp vcftjhksj, Ycfurufkf
mkpksjtks
`msjbcf.
1
c) Dkmt`r-dkmt`r ykfb acrpcfbkrue tcrekgkp skrkd scftrkh > Kmtjdjtks rjtlc
`t`lktjs gj lcguhk `ah`fbktk, Qcscpt`r rcbuhksj mjljk (mcl`rcscpt`r).

1
 d) Wcrecftjfyk pcrfkdkskf sclcftkrk > Mcmcjkfbkf ulul, Wkfbjs kfkm-kfkm.
b) Wjgkm kgk rcspjrksj > Kpfcu ykfb lufouh pkgk akyj f`rlkh, Kpfcu
gcfbkf pksjcf prctcrl, Kpfcu pkgk 17 jkl pcrtklk, Kpfcu pkgk
pcfykmjt mkrgj`rcspjrkt`rj, Kpfcu kmjakt bkfbbukf lctka`hjo.
e) Gjstrcs rcspjrkt`rj > Kfsjctks, Ejstcrjk gkf bkfbbukf cl`sj`fkh, Ykt`h`bj
pkgk jkftufb gkf pkru, Ycrfkdkskf pcrj`gjm pkgk akyj prctcrl, Gjspfcu
gkf sjkf`sjs pkgk akyj akru hkejr, Ycfurufkf rcspjrkt`ry rktc gkf
mkpksjtks vjtkh (mkmcmsjk gkf lkhfutrjsj).
j) Ycfjfbmktkf mcrjk pcrfkdkskf > Jfjurj.
1) Yclcfuekf mcautuekf kjr/okjrkf gkf lkmkfkf/futrjsj
k) Mckgkkf ykfb acrmkjtkf gcfbkf mcautuekf okjrkf >
Mclklpukf/mctjgkmlklpukf, mcbkbkhkf lcfbm`lufjmksjmkf
mcautuekffyk, M`fgjsj pclksumkf/jfput ksupkf futrjsj.
a) Ncfjs lkmkfkf gkf okjrkf ykfb tjgkm gjsumkj gkf lclpcfbkruej >
Zkfb acracgk gcfbkf mcajkskkf, Zkfb acracgk gkrj stkfgkr, Zkfb
acrtcftkfbkf gcfbkf m`fgjsj jfgjvjgu.
o) M`fgjsj jftcrfkh gkf cmstcrfkh pclksumkf lkmkfkf gkf okjrkf > Ekh-ekh
ykfb pcrhu gjpcrektjmkf (M`fgjsj djsjm, Stjluhksj djsjm,
Ycrjhkmu ykfb tjgkm ajksk, M`fgjsj hjfbmufbkf ykfb lclpcfbkruej
ksupkf), Lkfdkkt ksupkf okjrkf lkmkfkf.
g) M`fgjsj fkturkh tcrmkjt gcfbkf ksupkf okjrkf gkf lkmkfkf mc gkhkl
luhut
(;) Stktus / tjfbmkt pcrmclakfbkf.
(1) Kaf`rlkhjtks pkgk luhut gkf wkjke.
(3) @astrumsj-jfdhklksj gkf hcsj pkgk luhut.
(7) Ycfbchukrkf scmrcsj gkrj luhut gkf ejgufb.
(3) Mcsuhjtkf uftum lclaumk gkf lcfutup luhut.
(4) Yr`scgur pclacgkekf pkgk luhut, rkekfb gkf hjgke ykfb

lclpcfbkruej pclksumkf okjrkf gkf futrjsj.

(2) Ycrtumkrkf jkrjfbkf hufkm gj luhut > Cdcm gkrj mcmurkfbkf futrjsj
gkf kgkfyk pclaktkskf ksupkf, Ktr`pj lum`sk luhut pkgk `rkfb tuk
scejfbbk mclklpukf lcrkskmkf lcfuruf gkf kgkfyk scfsksj
tcrakmkr pkgk luhut.

1
 (5) Y`sjsj tuaue ykfb tcrbkfbbu pkgk skkt lkmkf gkf ljful tjgkm
lklpu lclaumk luhut.
(9) M`fgjsj bkfbbukf lcfbufyke > M`fgjsj bjbj gkf rkekfb, M`fgjsj
`t`t uftum lcfbufyke, Fycrj skkt lcfbufyke kmjakt hcsj pkgk
jkrjfbkf hufkm gkf tuhkfb, Acrmurkfbfyk julhke skhjvk,
Mcajkskkf tjgkm lcfbufyke lkmkfkf.
3) Yclcfuekf mcautuekf chjljfksj gkf cmsmrcsj
k) Ycruakekf pcrbcrkmkf a`wch gkf dcocs > M`fstjpksj -gjkrc, Ycruakekf
mcpkgktkf, wkrfk gkf mkrkmtcrjstjm dkcocs, Ycruakekf jftrcbjtks a`wch,
dufbsj, gkf pcruakekf strumtur.
a) Ycruakekf p`hk urjfkry, urjf gkf jftcbrjtks `rbkf > Ycruakekf p`hk
urjfkry, Ycruakekf mukhjtks gkf mukftjtks urjfc, Ycruakekf strumtur gkf
dufbsj jftcbrjtks `rbkf.
o) Ycruakekf p`hk mcrjfbkt > Mcrjfbkt acrmurkfb, Mcrjfbkt lcfjfbmkt.
g) Ycrkskkf gkf cl`sj ykfb lclpcfbkruej > Mctjgkmfyklkfkf ktku
fycrj, Mcoclkskf ktku kfsjctks kmjakt bkfbbukf.
c) Wjfbmke hkmu schklk pcrkwktkf > Ycrbcrkmkf ykfb suhjt, Wjgkm
fyklkf ktku fycrj pkgk skkt pcrbcrkmkf.
d) Hjfbmufbkf > Nklakf, Skfjtkrj hjfbmufbkf, Yrjvksj pkgk skkt AKA
gkf AKM, Acracgk sctjkp jfgjvjgu.
7) Kmtjvjtks gkf jstjrkekt
k) Wjfbmkt kmtjvjtks scekrj-ekrj > Y`hk kmtjvjtks scekrj-ekrj,
Ncfjs,drcmucfsj gkf hklkfyk hktjekf djsjm.
a) Wjfbmkt mchchkekf > Kmtjvjtks ykfb lclaukt hchke, Qjwkykt scskm fkdks.
o) Bkfbbukf pcrbcrkmkf > Ycfycaka bkfbbukf pcrbcrkmkf, Wkfgk gkf
bcjkhk, Cdcm gkf bkfbbukf pcrbcrkmkf.
g) Yclcrjmskkf djsjm > Wjfbmkt mcskgkrkf, Y`stur ktku acftum tuaue,
Cmstrcljtks.
3) Mcschklktkf gkf mcklkfkf
k) Dkmt`r-dkmt`r ykfb acreuaufbkf gcfbkf sjstcl scfs`rj m`lufjmksj
pksjcf scpcrtj kgkfyk pcruakekf pcrjhkmu pksjcf mkrcfk bkfbbukf
scfs`rj m`lufjmksj > Ekhusjfksj, Bkfbbukf pr`scs pjmcr, Mchcsukf,

1
 Jhusj, Mca`skfkf gkf tjgkm acrbkjrke, Ycrkskkf tcrksjfb, Murkfbfyk
m`fscftrksj, Murkfbfyk m``rgjfksj gkf mcscjlakfbkf.
a) Dkmt`r rcsjm` ykfb acreuaufbkf gcfbkf mckgkkf pksjcf > Mcskgkrkf
lcfuruf, Mchclkekf djsjm, Jl`ajhhjsksj, Ycfbbufkkf khkt akftu.

1. Gjkbf`sk Mcpcrkwktkf
Mcputuskf tcftkfb pcfcftukf gjkbf`sk mcpcrkwktkf tcrmkjt gcfbkf lkskhke
djsj`h`bjs tcrekgkp mcekljhkf jau gkf lcfburkfbj pcfycaka ejpcrclcsjs
brkvjgkrul pkgk jau ekljh. Acrgkskrmkf Stkfgkr Gjkbf`sjs Mcpcrkwktkf
Jfg`fcsjk (YYFJ, 19;2) gjkbf`sk mcpcrkwktkf ykfb lufouh scakbkj acrjmut >
k. Y`hk fkpks tjgkm cdcmtjd acreuaufbkf gcfbkf gcprcsj puskt pcrfkpkskf,
pcfurufkf cfcrbj, mcoclkskf
a. Fycrj kmut acreuaufbkf gcfbkf kbcf pcfocgcrk djsj`h`bjs (ljs.
jfdhklksj, jsmcljk, fc`phkslk)
o. Ejp`v`hcljk acreuaufbkf gcfbkf mcejhkfbkf okjrkf kmtjd, mcmurkfbkfjftkmc
okjrkf
g. Gcdjsjt futrjsj acreuaufbkf gcfbkf murkfbfyk ksupkf lkmkfkf,
mctjgkmlklpukf lcfocrfk lkmkfkf, pcfjfbmktkf mcautuekf
lctka`hjslc, dkmt`r psjm`h`bjs (ljs. strcss, mccfbbkfkf uftum lkmkf)
c. Bkfbbukf jftcbrjtks muhjt/jkrjfbkf acreuaufbkf gcfbkf Ycruakekf stktus
futrjsj (mchcajekf ktku mcmurkfbkf), mcmurkfbkf/mchcajekf v`hulc
okjrkf, pcfurufkf l`ajhjtks, pcruakekf e`rl`fkh, sueu hjfbmufbkf ykfb
cmstrcl
d. Bkfbbukf rksk fyklkf acreuaufbkf gcfbkf bcjkhk pcfykmjt,
mctjgkmkgcmuktkf sulacr gkyk (ljs.gumufbkf djfkfsjkh, s`ojkh gkf
pcfbctkeukf), bkfbbukf kgkptksj mcekljhkf
b. M`fstjpksj acreuaufbkf gcfbkf djsj`h`bjs (pcfurufkf l`tjhjtks
bkstr`jftcstjfkh, mctjgkmoumupkf ksupkf scrkt, mctjgkmoumupkf ksupkf
okjrkf, mchclkekf `t`t kag`lcf), psjm`h`bjs (gcprcsj), sjtuksj`fkh
(mctjgkmkgcmuktkf t`jhctjfb)
e. Ejpcrtcrlj acreuaufbkf gcfbkf gcejgrksj, tcrpkpkr hjfbmufbkf pkfks,
mctjgkmscsukjkf pkmkjkf gcfbkf sueu hjfbmufbkf, pcfjfbmktkf hkju
lctka`hjslc

1
 j. Jft`hcrkfsj kmtjvjtks acreuaufbkf gcfbkf mctjgkmscjlakfbkf kftkrk
suphkj gkf mcautuekf `msjbcf, tjrke akrjfb, mchclkekf, jl`ajhjtks.
3. Jftcrvcfsj Mcpcrkwktkf
Qcfokfk Mcpcrkwktkf uftum jau ekljh gcfbkf ejpcrclcsjs
brkvjgkrul gkpkt gjacrjmkf kpkajhk mclklpukf lcrkwkt gjrj pkgk mhjcf
acrmurkfb gkrj ykfb gjautuemkf uftum lclcfuej schd okrc scejfbbk gkpkt
lcfburkfbj pcfycaka gkrj ejpcrclcsjs brkvjgkrul pkgk jau ekljh. Jftcrvcfsj
Mcpcrkwktkf gjhkmumkf acrgkskrkmkf Stkfgkr Jftcrvcfsj Mcpcrkwktkf
Jfg`fcsjk (Wjl Y`mjk SJMJ GYY YYFJ, 19;5) gcfbkf mrjtcrjk eksjh
acrgkskrmkf Stkfgkr Hukrkf Mcpcrkwktkf Jfg`fcsjk (Wjl Y`mjk SHMJ
GYY YYFJ, 19;9) >
k. Y`hk fkpks tjgkm cdcmtjd (G.9993)
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf p`hk fkpks
lclakjm (H.9;997)
Mrjtcrjk eksjh >
;) Tcftjhksj sclcfjt lcfjfbmkt
1) Mkpksjtks vjtkh lcfjfbmkt
3) Gjklctcr te`rkms kftcrj`r-p`stcrj`r lcfjfbmkt
7) Wcmkfkf cmspjrksj lcfjfbmkt
3) Wcmkfkf jfspjrksj lcfjfbmkt
4) Gjspfck lcfuruf
2) Ycfbbufkkf `t`t akftu fkpks lcfuruf
5) Yclkfjkfbkf dksc cmspjrksj lcfuruf
9) @rt`pfck lcfuruf
;9) Ycrfkpkskf purscg-hjp lcfuruf
;;) Ycrfkpkskf oupjfb ejgufb lcfuruf
;1) Drcmucfsj fkpks lclakjm
;3) Mcgkhklkf fkpks lclakjm
;7) Cmsmursj gkgk
lclakjm Jftcrvcfsj >
Lkfkjclcf jkhkf fkpks (J.9;9;;)
@ascrvksj

1
 ;) L`fjt`r p`hk fkpks (drcmucfsj, mcgkhklkf, uskek fkpks)
1) L`fjt`r aufyj fkpks tklakekf (ljs. burbhjfb, lcfbj, wecczjfb,
r`fmej mcrjfb)
3) L`fjt`r sputul (julhke, wkrfk, kr`lk)
7) Ycrtkekfmkf mcpktcfkf jkhkf fkpks gcfbkf eckg-tjht gkf oejf-hjdt
(jkw-terust jjmk ourjbk trkulk scrvjmkh)
3) Y`sjsjmkf sclj-D`whcr ktku D`whcr
4) Acrjmkf ljful ekfbkt
2) Hkmumkf djsj`tcrkpj gkgk, jjmk pcrhu
5) Hkmumkf pcfbejskpkf hcfgcr murkfb gkrj ;3 gctjm
9) Hkmumkf ejpcr`msjbcfksj scachul pcfbejskpkf cfg`trkmckh
;9)Mchukrmkf sulaktkf acfgk pkgkt gcfbkf d`rscp LoBjhh
;;) Acrjmkf `msjbcf, jjmk pcrhuCgumksj
;1) Kfjurmkf ksupkf okjrkf 1999 lh/ekrj, jjmk tjgkm m`ftrkjfgjmksj
;3) Kfjurmkf tcmfjm aktum cdcmtjd
M`hka`rksj
;7) M`hka`rksj pclacrjkf ar`fm`gjhkt`r, cmspcmt`rkf, lum`hjtjm, jjmk
Ycrhu
a. Fycrj kmut
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf tjfbmkt
fycrj lcfuruf (H.95944)
Mrjtcrjk eksjh >
;) Mchuekf fycrj lcfuruf
1) Lcrjfbjs lcfuruf
3) Sjmkp pr`tcmtjd lcfuruf
7) Bchjske lcfuruf
3) Mcsuhjtkf tjgur lcfuruf
4) Lcfkrjm gjrj lcfuruf
2) Acrd`mus pkgk gjrj scfgjrj lcfuruf
5) Gjkd`rcsjs lcfuruf
9) Ycrkskkf gcprcsj (tcrtcmkf) lcfuruf
;9) Ycrkskkf tkmut lcfbkhklj ocgcrk acruhkfb lcfuruf

;
;;) Kf`rcmsjk lcfuruf
;1) Ycrjfcul tcrksk tcrtcmkf lcfuruf
;3) Stcrus tcrkak lclauhkt lcfuruf
;7) Mctcbkfbkf `t`t lcfuruf
;3) Yupjh gjhktksj lcfuruf
;4) Luftke lcfuruf
;2) Lukh lcfuruf
;5) Drcmucfsj fkgj lclakjm
;9) Y`hk fkpks lclakjm
19) Wcmkfkf gkrke lclakjm
1;) Yr`scs acrpjmjr lclakjm
11) D`mus lclakjm
13) Dufbsj acrmclje lclakjm
17) Ycrjhkmu lclakjm
13) Fkdsu lkmkf lclakjm
14) Y`hk tjgur lclakjm
Jftcrvcfsj >
Lkfkjclcf fycrj (J.95135)
@ascrvksj
;) Jgcftjdjmksj h`mksj, mkrcmtcrjstjm, gurksj, drcmucfsj, mukhjtks,
jftcfsjtks fycrj
1) Jgcftjdjmksj smkhk fycrj
3) Jgcftjdjmksj rcsp`fs fycrj f`f vcrakh
7) Jgcftjdjmksj dkmt`r ykfb lclpcracrkt gkf lclpcrjfbkf fycrj
3) Jgcftjdjmksj pcfbctkeukf gkf mcykmjfkf tcftkfb fycrj
4) Jgcftjdjmksj pcfbkrue augkyk tcrekgkp rcsp`f fycrj
2) Jgcftjdjmksj pcfbkrue fycrj pkgk mukhjtks ejgup
5) L`fjt`r mcacreksjhkf tcrkpj m`lphclcftcr ykfb sugke gjacrjmkf
9) L`fjt`r cdcm sklpjfb pcfbbufkkf kfkhbcsjm
Wcrkpcutjm
;9) Acrjmkf tcmfjm f`f dkrlkm`h`bjs uftum lcfburkfbj rksk fycrj
(ljs. WCFS, eypf`sjs, kmuprcsur, tcrkpj lusjo, aj`dccgakom, tcrkpj
pjjkt, kr`lktcrkpj, tcmfjm jlkjjfksj tcrajlajfb, m`lprcs

1
 ekfbkt/gjfbjf, tcrkpj acrlkjf)
;;) M`ftr`h hjfbmufbkf ykfb lclpcracrkt rksk fycrj (ljs. sueu
rukfbkf, pcfokekykkf, mcajsjfbkf)
;1) Dksjhjtksj jstjrkekt gkf tjgur
;3) Ycrtjlakfbmkf jcfjs gkf sulacr fycrj gkhkl pcljhjekf strktcbj
lcrcgkmkf fycrj
Cgumksj
;7) Nchksmkf pcfycaka, pcrj`gc, gkf pcljou fycrj
;3) Nchksmkf strktcbj lcrcgkmkf fycrj
;4) Kfjurmkf lcl`fjt`r fycrj scokrk lkfgjrj
;2) Kfjurmkf lcfbbufkmkf kfkhbctjm scokrk tcpkt
;5) Kjkrmkf tcmfjm f`fdkrlkm`h`bjs uftum lcfburkfbj rksk
fycrj M`hka`rksj
;9) M`hka`rksj pclacrjkf kfkhbctjm, jjmk pcrhu
o. Ejp`v`hcljk
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf stktus okjrkf
lclakjm (H.93915)
Mrjtcrjk eksjh >
;) Mcmuktkf fkgj lcfjfbmkt
1) Wurb`r muhjt lcfjfbmkt
3) @utput urjfc lcfjfbmkt
7) Ycfbjsjkf vcfk lcfjfbmkt
3) @rt`pfck lcfuruf
4) Gjspfck lcfuruf
2) Ykrkg`xylkh F`oturfkh Gyspfck (YFG) lcfuruf
5) Cgclk kfkskrmk lcfuruf
9) Cgclk pcrjdcr lcfuruf
;9) Acrkt akgkf lcfjfbmkt
;;) Gjstcfsj vcfk jubuhkrjs lcfuruf
;1) Sukrk fkpks tklakekf lcfuruf
;3) M`fbcstj pkru lcfuruf
;7) Ycrkskkf hclke lcfuruf

1
;3) Mchuekf ekus lcfuruf
;4) M`fscftrksj urjfc lcfuruf
;2) Drcmucfsj fkgj lclakjm
;5) Wcmkfkf gkrke lclakjm
;9) Wcmkfkf fkgj lclakjm
19) Lclarkf lum`sk lclakjm
1;) Nubuhkr Tcf`us Yrcssurc (NTY) lclakjm
11) Mkgkr Ea lclakjm
13) Mkgkr Et lclakjm
17) Ocftrkh Tcf`us Yrcssurc lclakjm
13) Qcdhums ecpkt`jubuhkr lclakjm
14) Acrkt akgkf lclakjm
12) Ecpkt`lcbkhj lclakjm
15) @hjburjk lclakjm
19) Jftkmc okjrkf lclakjm
39) Stktus lcftkh lclakjm
3;) Sueu tuaue lclakjm
Jftcrvcfsj >
Lkfkjclcf ejp`v`hcljk (J.93;;4)
@ascrvksj
;) Ycrjmsk tkfgk gkf bcjkhk ejp`v`hcljk (ljs. drcmucfsj fkgj
lcfjfbmkt, fkgj tcrkak hclke, tcmkfkf gkrke lcfuruf, tcmkfkf fkgj
lcfyclpjt, turb`r muhjt lcfuruf, lclarkf lum`sk mcrjfb, v`hulc
urjfc lcfuruf, eclkt`orjt lcfjfbmkt, ekus, hclke)
1) L`fjt`r jftkmc gkf `utput okjrkf
Wcrkpcutjm
3) Ejtufb mcautuekf okjrkf
7) Acrjmkf p`sjsj l`gjdjcg Wrcfgchcfaurb
3) Acrjmkf ksupkf okjrkf `rkh
Cgumksj
4) Kfjurmkf lclpcrakfykm ksupkf okjrkf `rkh
2) Kfjurmkf lcfbejfgkrj pcruakekf p`sjsj lcfgkgkm
M`hka`rksj

1
 5) M`hka`rksj pclacrjkf okjrkf JT js`t`fjs (ljs. FkOh, QH)
9) M`hka`rksj pclacrjkf okjrkf JT ejp`t`fjs (ljs. bhum`sk 1,3%, FkOh
9,7%)
;9) M`hka`rksj pclacrjkf okjrkf m`h`jg (ljs. khauljf, Yhkslkfktc)
;;) M`hka`rksj pclacrjkf pr`gum gkrke
g. Gcdjsjt Futrjsj
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf stktus futrjsj
lclakjm (H.93939)
Mrjtcrjk eksjh >
;) Mcmuktkf `t`t pcfbufyke lcfjfbmkt
1) Mcmuktkf `t`t lcfchkf lcfjfbmkt
3) Scrul khauljf lcfjfbmkt
7) Tcrakhjsksj mcjfbjfkf uftm lcfjfbmktmkf futrjsj lcfjfbmkt
3) Ycfbctkeukf tcftkfb pjhjekf lkmkfkf ykfb scekt lcfjfbmkt
4) Ycfbctkeukf tcftkfb pjhjekf ljfulkf ykfb scekt lcfjfbmkt
2) Ycfbctkeukf tcftkfb stkfgkr ksupkf futrjsj ykfb tcpkt lcfjfbmkt
5) Ycfyjkpkf gkl pcfyjlpkfkf ljfulkf ykfb klkf lcfjfbmkt
9) Sjmkp tcrekgkp lkmkfkf/ljfulkf scsukj gcfbkf tujukf mcscektkf
lcfjfbmkt
;9) Ycrkskkf ocpkt mcfykfb lcfuruf
;;) Fycrj kag`lcf lcfuruf
;1) Skrjkwkf lcfuruf
;3) Qklaut r`ft`m lcfuruf
;7) Gjkrc lcfuruf
;3) Acrkt akgkf lclakjm
;4) Jfgcms Lkssk Wuaue (JLW) lclakjm
;2) Drcmucfsj lkmkf lclakjm
;5) Fkdsu lkmkf lclakjm
;9) Ajsjfb usus lclakjm
19) Wcakh hjpktkf muhjt trjscp lclakjm
1;) Lclarkf lum`sk lclakjm
Jftcrvcfsj >

1
 Lkfkjclcf futrjsj (J.93;;9)
@ascrvksj
;) Jgcftjdjmksj stktus futrjsj
1) Jgcftjdjmksj khcrbj gkf jft`hcrkfsj lkmkfkf
3) Jgcftjdjmksj lkmkfkf ykfb gjsumkj
7) Jgcftjdjmksj mcautuekf mkh`rj gkf jcfjs futrjcf
3) Jgcftjdjmksj pcrhufyk pcfbbufkkf schkfb fks`bkstrjm
4) L`fjt`r ksupkf lkmkfkf
2) L`fjt`r acrkt akgkf
5) L`fjt`r eksjh pclcrjmskkf hka`rkt`rjul
Wcrkpcutjm
9) Hkmumkf `rkh eybjcfc scachul lkmkf, jjmk pcrhu
;9) Dksjhjtksj lcfcftumkf pcg`lkf gjct (ljs. pjrkljgk lkmkfkf)
;;) Skjjmkf lkmkfkf scokrk lcfkrjm gkf sueu ykfb scsukj
;1) Acrjmkf lkmkfkf tjfbbj scrkt uftum lcfocbke m`fstjpksj
;3) Acrjmkf lkmkfkf tjfbbj mkh`rj gkf tjfbbj pr`tcjf
;7) Acrjmkf suphclcf lkmkfkf, jjmk pcrhu
;3) Ecftjmkf pclacrjkf lkmkf lchkhuj schkfb fks`bkstrjm jjmk ksupkf
`rkh gkpkt gjt`hcrkfsj
Cgumksj
;4) Kfjurmkf p`sjsj gugum, jjmk lklpu
;2) Kfjurmkf gjct ykfb gjpr`brklmkf
M`hka`rksj
;5) M`hka`rksj pclacrjkf lcgjmksj scachul lkmkf (ljs. pcrcgk fycrj,
kftjclctjm), jjmk pcrhu
;9) M`hka`r ksj gcfbkf kehj bjzj uftum lcfcftumkf julhke mkh`rj gkf
jcfjs futrjcf ykfb gjautuemkf, jjmk pcrhu
c. Bkfbbukf jftcbrjtks muhjt/jkrjfbkf
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf jftcbrjtks muhjt gkf
jkrjfbkf lcfjfbmkt (H.;7;13)
Mrjtcrjk eksjh >
;) Chkstjsjtks lcfjfbmkt

2
1) Ejgrksj lcfjfbmkt
3) Ycrdusj jkrjfbkf lcfjfbmkt
7) Mcruskmkf jkrjfbkf lcfuruf
3) Mcruskmkf hkpjskf muhjt lcfuruf
4) Fycrj lcfuruf
2) Ycrgkrkekf lcfuruf
5) Mclcrkekf lcfuruf
9) Eclkt`lk lcfuruf
;9) Yjblcftksj kaf`rlkh lcfuruf
;;) Nkrjfbkf pkrut lcfuruf
;1) Fcmr`sjs lcfuruf
;3) Karksj m`rfck lcfuruf
;7) Sueu muhjt lclakjm
;3) Scfsksj lclakjm
;4) Wcmstur lclakjm
;2) Ycrtulauekf rklaut lclakjm
Jftcrvcfsj >
Ycrkwktkf jftcbrjtks muhjt (J.;;333)
@ascrvksj
;) Jgcftjdjmksj pcfycaka bkfbbukf jftcbrjtks muhjt (ljs. pcruakekf
sjrmuhksj, pcruakekf stktus futrjsj, pcfurufkf mchclakakf, sueu
hjfbmufbkf cmstrcl, pcfurufkf l`ajhjtks)
Wcrkpcutjm
1) Sake p`sjsj tjkp 1 jkl jjmk tjrke akrjfb
3) Hkmumkf pcljjktkf pkgk krck pcf`fj`hkf tuhkfb, jjmk pcrhu
7) Acrsjemkf pcrjfckh gcfbkf kjr ekfbkt, tcrutklk schklk pcrj`gc
gjkrc
3) Bufkmkf pr`gum acrakekf pctr`hjl ktku ljfykm pkgk muhjt mcrjfb
4) Bufkmkf pr`gum acrakekf rjfbkf/khklj gkf ejp`khcrbjm pkgk muhjt
scfsjtjvc
2) Ejfgkrj pr`gum acrakekf gkskr kho`e`h pkgk muhjt mcrjfb
Cgumksj
5) Kfjurmkf lcfbbufkmkf pchclaka (ljs. h`tj`f, scrul)

2
 9) Kfjurmkf ljful kjr ykfb oumup
;9) Kfjurmkf lcfjfbmktmkf ksupkf futrjsj
;;) Kfjurmkf lcfjfbmktmkf ksupkf auke gkf skyur
;1) Kfjurmkf lcfbejfgkrj tcrpkpkr sueu cmstrcl
;3) Kfjurmkf lcfbbufkmkf tkajr suryk SYD ljfjlkh 39 skkt acrkgk
gj hukr rulke
;7) Kfjurmkf lkfgj gkf lcfbbufkmkf skauf scoumupfyk
d. Bkfbbukf rksk fyklkf
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf stktus
mcfyklkfkf lcfjfbmkt (H.95947)
Mrjtcrjk eksjh >
;) Mcscjketcrkkf djsjm lcfjfbmkt
1) Mcscjketcrkkkf psjm`h`bjs lcfjfbmkt
3) Gumufbkf s`sjkh gkrj mchukrbk lcfjfbmkt
7) Gumufbkf s`sjkh gkrj tclkf lcfjfbmkt
3) Ycrkwktkf scsukj mcykmjfkf augkyk lcfjfbmkt
4) Ycrkwktkf scsukj mcautuekf lcfjfbmkt
2) Mcacakskf lchkmumkf jakgke lcfjfbmkt
5) Qjhcms lcfjfbmkt
9) Mchuekf tjgkm fyklkf lcfuruf
;9) Bchjske lcfuruf
;;) Mcajsjfbkf lcfuruf
;1) Mchuekf suhjt tjgur lcfuruf
;3) Mchuekf mcgjfbjfkf lcfuruf
;7) Mchuekf mcpkfkskf lcfuruf
;3) Bktkh lcfuruf
;4) Lukh lcfuruf
;2) Hchke lcfuruf
;5) Lcrjftje lcfuruf
;9) Lcfkfbjs lcfuruf
19) Jrjtkajhjtks lcfuruf
1;) Lcfykhkemkf gjrj scfgjrj lcfuruf

2
11) M`fdusj lcfuruf
13) M`fsulsj khm`e`h lcfuruf
17) Ycfbbufkkf zkt lcfuruf
13) Ycro`akkf aufue gjrj lcfuruf
14) Lcl`rj lksk hkhu lclakjm
12) Sueu rukfbkf lclakjm
15) Y`hk chjljfksj lclakjm
19) Y`stur tuaue lclakjm
39) Mcwkspkgkkf lclakjm
3;) Y`hk ejgup lclakjm
31) Y`hk tjgur lclakjm
Jftcrvcfsj >
Lkfkjclcf fycrj (J.95135)
@ascrvksj
;) Jgcftjdjmksj h`mksj, mkrcmtcrjstjm, gurksj, drcmucfsj, mukhjtks,
jftcfsjtks fycrj
1) Jgcftjdjmksj smkhk fycrj
3) Jgcftjdjmksj rcsp`fs fycrj f`f vcrakh
7) Jgcftjdjmksj dkmt`r ykfb lclpcracrkt gkf lclpcrjfbkf fycrj
3) Jgcftjdjmksj pcfbctkeukf gkf mcykmjfkf tcftkfb fycrj
4) Jgcftjdjmksj pcfbkrue augkyk tcrekgkp rcsp`f fycrj
2) Jgcftjdjmksj pcfbkrue fycrj pkgk mukhjtks ejgup
5) L`fjt`r mcacreksjhkf tcrkpj m`lphclcftcr ykfb sugke gjacrjmkf
9) L`fjt`r cdcm sklpjfb pcfbbufkkf kfkhbcsjm
Wcrkpcutjm
;9) Acrjmkf tcmfjm f`f dkrlkm`h`bjs uftum lcfburkfbj rksk fycrj
(ljs. WCFS, eypf`sjs, kmuprcsur, tcrkpj lusjo, aj`dccgakom, tcrkpj
pjjkt, kr`lktcrkpj, tcmfjm jlkjjfksj tcrajlajfb, m`lprcs
ekfbkt/gjfbjf, tcrkpj acrlkjf)
;;) M`ftr`h hjfbmufbkf ykfb lclpcracrkt rksk fycrj (ljs. sueu
rukfbkf, pcfokekykkf, mcajsjfbkf)
;1) Dksjhjtksj jstjrkekt gkf tjgur
;3) Ycrtjlakfbmkf jcfjs gkf sulacr fycrj gkhkl pcljhjekf strktcbj

2
 lcrcgkmkf fycrj
Cgumksj
;7) Nchksmkf pcfycaka, pcrj`gc, gkf pcljou fycrj
;3) Nchksmkf strktcbj lcrcgkmkf fycrj
;4) Kfjurmkf lcl`fjt`r fycrj scokrk lkfgjrj
;2) Kfjurmkf lcfbbufkmkf kfkhbctjm scokrk tcpkt
;5) Kjkrmkf tcmfjm f`fdkrlkm`h`bjs uftum lcfburkfbj rksk
fycrj M`hka`rksj
;9) M`hka`rksj pclacrjkf kfkhbctjm, jjmk pcrhu
b. M`fstjpksj
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf chjljfksj dcmkh
lclakjm (H.97933)
Mrjtcrjk eksjh >
;) M`ftr`h pcfbchukrkf dcscs lcfjfbmkt
1) Mchuekf gcdcmksj hklk gkf suhjt lcfuruf
3) Lcfbcjkf skkt gcdcmksj lcfuruf
7) Gjstcfsj kag`lcf lcfuruf
3) Wcrkak lkssk pkgk rcmtkh lcfuruf
4) Srbcfoy lcfuruf
2) Fycrj kag`lcf lcfuruf
5) Mrkl kag`lcf lcfuruf
9) M`fsjstcfsj dcscs lclakjm
;9) Drcmucfsj gcdcmksj lclakjm
;;) Ycrjstkhtjm usus lclakjm
Jftcrvcfsj >
Lkfkjclcf chcljfksj dcmkh (J.97;3;)
@ascrvksj
;) Jgcftjdjmksj lkskhke usus gkf pcfbbufkkf `akt pcfokekr
1) Jgcftjdjmksj pcfb`aktkf ykfb acrcdcm pkgk m`fgjsj bkstr`jftcstjfkh
3) L`fjt`r aukfb kjr acskr (ljs. wkrfk, drcmucfsj, v`hulc)
7) L`fjt`r tkfgk gkf bcjkhk gjkrc, m`fstjpksj, ktku jlpkmsj
Wcrkpcutjm

2
 3) Acrjmkf kjr ekfbkt sctchke lkmkf
4) Nkgwkhmkf wkmtu gcdcmksj acrsklk pksjcf
2) Scgjkmkf lkmkfkf tjfbbj scrkt
Cgumksj
5) Nchksmkf jcfjs lkmkfkf ykfb lclakftu lcfjfbmktmkf pcrjstkhtjm
usus
9) Kfjurmkf lcfoktkt wkrfk, drcmucfsj, m`fsjstcfsj, v`hulc dcscs
;9) Kfjurmkf lcfjfbmktmkf kmtjdjtks djsjm, scsukj t`hcrkfsj
;;) Kfjurmkf pcfburkfbkf ksupkf lkmkfkf ykfb lcfjfbmktmkf
pclacftumkl bks
;1) Kfjurmkf lcfbm`fsulsj lkmkfkf ykfb lcfbkfgufb tjfbbj scrkt
;3) Kfjurmkf lcfjfbmktmkf ksupkf okjrkf, jjmk tjgkm kgk
m`ftrkjfgjmksj
M`hka`rksj
;7) M`hka`rksj pclacrjkf `akt sup`sjt`rjk kfkh, jjmk pcrhu
e. Ejpcrtcrlj
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf tcrl`rcbuhksj
lclakjm (H.;7;37)
Mrjtcrjk eksjh >
;) Lcfbbjbjh lcfuruf
1) Muhjt lcrke lcfuruf
3) Mcjkfb lcfuruf
7) Kmr`sjkf`sjs lcfuruf
3) M`fsulsj `msjbcf lcfuruf
4) Yjh`crcmsj lcfuruf
2) Tks`m`ftrjmsj pcrjdcr lcfuruf
5) Mutjs lcl`rktk lcfuruf
9) Yuokt lcfuruf
;9) Wkmjmkrgj lcfuruf
;;) Wkmjpfck lcfuruf
;1) Arkgjmkrgj lcfuruf
;3) Gkskr mumu sjkf`tjm lcfuruf

2
 ;7) Ejp`msjk lcfuruf
;3) Sueu tuaue lclakjm
;4) Sueu muhjt lclakjm
;2) Mkgkr bhum`sk gkrke lclakjm
;5) Tcftjhksj lclakjm
;9) Wcmkfkf gkrke lclakjm
Jftcrvcfsj >
Lkfkjclcf ejpcrtcrljk (J.;3394)
@ascrvksj
;) Jgcftjdjmksj pcfycaka ejpcrtcrljk (ljs. gcejgrksj, tcrpkpkr
hjfbmufbkf pkfks, pcfbbufkkf jfouakt`r)
1) L`fjt`r sueu tuaue
3) L`fjt`r mkgkr chcmtr`hjt
7) L`fjt`r ekhukrkf urjfc
3) L`fjt`r m`lphjmksj kmjakt ejpcrtcrljk
Wcrkpcutjm
4) Scgjkmkf hjfbmufbkf ykfb gjfbjf
2) H`fbbkrmkf ktku hcpksmkf pkmkjkf
5) Akskej gkf mjpksj pcrlumkkf tuaue
9) Acrjmkf okjrkf `rkh
;9) Bkftj hjfcf sctjkp ekrj ktku hcaje scrjfb jjmk lcfbkhklj
ejpcrejgr`sjs (mcrjfbkt acrhcaje)
;;) Hkmumkf pcfgjfbjfkf cmstcrfkh (ljs. schjlut ejp`tcrljk ktku
m`lprcs gjfbjf pkgk gkej, hcecr, gkgk, kag`lcf, kmsjhk)
;1) Ejfgkrj pclacrjkf kftjpjrctjm ktku kspjrjf
;3) Acrjmkf `msjbcf, jjmk pcrhu
Cgumksj
;7) Kfjurmkf tjrke akrjfb
M`hka`rksj
;3) M`hka`rksj pclacrjkf okjrkf gkf chcmtr`hjt jftrkvcfk, jjmk pcrhu
j. Jft`hcrkfsj kmtjvjtks
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf gjekrkpmkf t`hcrkfsj kmtjvjtks

2
lcfjfbmkt (H.93972)
Mrjtcrjk eksjh >
;) Drcmucfsj fkgj lcfjfbmkt
1) Skturksj `msjbcf lcfjfbmkt
3) Mclugkekf gkhkl lchkmumkf kmtjvjtks scekrj-ekrj lcfjfbmkt
7) Mcocpktkf acrjkhkf lcfjfbmkt
3) Nkrkm acrjkhkf lcfjfbmkt
4) Mcmuktkf tuaue akbjkf ktks lcfjfbmkt
2) Mcmuktkf tuaue akbjkf akwke lcfjfbmkt
5) W`hcrkfsj gkhkl lcfkjmj tkfbbk lcfjfbmkt
9) Mchuekf hchke lcfuruf
;9) Gjspfck skkt kmtjvjtks lcfuruf
;;) Gjspfck sctchke kmtjvjtks lcfuruf
;1) Ycrkskkf hclke lcfuruf
;3) Krjtljk skkt kmtjvjtks lcfuruf
;7) Krjtljk sctchke kmtjvjtks lcfuruf
;3) Sjkf`sjs lcfuruf
;4) Rkrfk muhjt lclakjm
;2) Wcmkfkf gkrke lclakjm
;5) Drcmucfsj fkpks lclakjm
;9) CMB jsmcljk lclakjm
Jftcrvcfsj >
Lkfkjclcf cfcrbj (J.93;25)
@ascrvksj
;) Jgcftjdjmksj bkfbbukf dufbsj tuaue ykfb lcfbkmjaktmkf mchchkekf
1) L`fjt`r mchchkekf djsjm gkf cl`sj`fkh
3) L`fjt`r p`hk gkf jkl tjgur
7) L`fjt`r h`mksj gkf mctjgkmfyklkfkf schklk lchkmumkf kmtjvjtks
Wcrkpcutjm
3) Scgjkmkf hjfbmufbkf fyklkf gkf rcfgke stjluhus (ljs. okekyk,
sukrk, mufjufbkf)
4) Hkmumkf hktjekf rcftkfb bcrkm pksjd gkf/ktku kmtjd
2) Acrjmkf kmtjvjtks gjstrkmsj ykfb lcfcfkfbmkf

3
 5) Dksjhjtksj gugum gj sjsj tclpkt tjgur, jjmk tjgkm gkpkt acrpjfgke ktku
acrjkhkf
Cgumksj
9) Kfjurmkf tjrke akrjfb
;9) Kfjurmkf lcfbeuaufbj pcrkwkt jjmk tkfgk gkf bcjkhk mchchkekf
tjgkm acrmurkfb
;;) Kjkrmkf strktcbj m`pjfb uftum lcfburkfbj
mchchkekf M`hka`rksj
;1) M`hka`rksj gcfbkf kehj bjzj tcftkfb okrk lcfjfbmktmkf ksupkf
Lkmkfkf.

7. Jlphclcftksj Mcpcrkwktkf
Jlphclcftksj kgkhke dksc mctjmkpcrkwkt lcfbjlphjlcftksjmkf
jftcrvcfsj mcpcrkwktkf. Jlphclcftksj lcrupkmkf hkfbmke mcclpkt gkrj
pr`scs mcpcrkwktkf ykfb tchke gjrcfokfkmkf `hce pcrkwkt uftum gjmcrjkmkf
gkhkl rkfbmk lclakftu mhjcf uftum lcfocbke, lcfburkfbj, gkf
lcfbejhkfbmkf gklpkm ktku rcsp`fs ykfb gjtjlauhmkf `hce lkskhke
mcpcrkwktkf gkf mcscektkf (Khj, 19;7).
Jlphclcftksj mcpcrkwktkf gjrcfokfkmkf gcfbkf tujukf mhjcf
lklpu lchkmumkf pcrkwktkf gjrj scokrk lkfgjrj (schd okrc) gcfbkf pcfykmjt
ykfb jk khklj scejfbbk mhjcf lcfokpkj gcrkjkt mcsclauekf
ykfb `ptjlkh gkf cdcmtjd. Scejfbbk mclkfgjrjkf
pkgk jauekljh gcfbkf ejpcrclcsjs brkvjgkrul gkpkt
lcfjfbmkt gcfbkf gjhkmumkf tjfgkmkf mcpcrkwktkf uftum lcfburkfbj
pcfycaka tcrjkgjfyk lukh luftke ykfb acrhcaje gkf lclacrjmkf rksk
fyklkf gkf klkf pkgk jau.

3. Cvkhuksj Mcpcrkwktkf
Cvkhuksj lcrupkmkf tkekp kmejr ykfb acrtujukf uftum lcfjhkj kpkmke
tjfgkmkf mcpcrkwktkf ykfb tchke gjhkmumkf tcrokpkj ktku tjgkm uftum
lcfbktksj suktu lkskhke. Ykgk tkekp cvkhuksj, pcrkwkt gkpkt lcfbctkeuj
scacrkpk jkue gjkbf`sk mcpcrkwktkf, rcfokfk tjfgkmkf, gkf pchkmskfkkf
tchke tcrokpkj (Khj, 19;7).

3
 Cvkhuksj gjhkmumkf uftum lcfbctkeuj pcrmclakfbkf mhjcf ktks
tjfgkmkf ykfb tchke gjhkmumkf scejfbbk gkpkt gjsjlpuhmkf kpkmke tujukf
ksuekf mcpcrkwktkf tcrokpkj ktku achul. Ekh jfj tcrmkjt gcfbkf
mclklpukf jau ekljh gcfbkf ejpcrclcsjs brkvjgkrul gkhkl mclkfgjrjkffyk
gkf lcfocbke tjlauhfyk mclakhj lkskhke ykfb pcrfke gjkhklj. Ykgk jau ekljh
gcfbkf ejpcrclcsjs brkvjgkrul gkpkt lcfbcvkhuksj mclkfgjrjkffyk gkhkl
lcfbktksj lkskhke ykfb gjkhklj, lchjputj schurue kspcm akjm aj`-
psjm`s`sjkh gkf spjrjtukh.

3
 BAB III
LAPORAN KASUS

A. Pengkajian
;. Jgcftjtks Mhjcf
Mhjcf gjhkmumkf pcfbmkjjkf tkfbbkh 39 Lkrct 191;,
Fklk >Fy. L
Slur >13 tkeuf
Ycfgjgjmkf tcrkmejr >S;
Ycmcrjkkf >JQW
Stktus >Lcfjmke, pcrfjmkekf mc ;, hklk pcrfjmkekf 3 auhkf,
Kbklk >Jshkl
Sumu >Sufgk.
F`. Ql >xxxxxx
Sulacr Jfd`rlksj > Yksjcf
Wkfbbkh pcfbmkjjkf > -
1. Khkskf lksum QS
Mhjcf lcfbktkmkf lcrksk lukh gkf luftke gjscrtkj pusjfb gjrkskmkf
scjkm 3 ekrj ykfb hkhu, luftke scakfykm ;9 mkhj sctjkp ekajs lkmkf gkf
ljful, luftke okjr acrklpks mjcf gjakwk `hce mchukrbkfyk mc Qulke
Skmjt WM JJ Ychkl`fjk Lkmksskr pkgk tkfbbkh 39 Lkrct 191;. B;Y9K9 Ssjk
Mcekljhkf 5 ljfbbu.
3. Qjwkykt mcscektkf
k. Qjwkykt pcfykmjt scmkrkfb
Mhjcf lcfbktkmkf lcrksk lukh gkf luftke gjscrtkj pusjfb.
Mhjcflcfbktkmkf tjgkm fkdsu lkmkf. Mhjcf lcfbktkmkf mchuekf ykfb
lcfycrtkj suske tjgur gkf scluk kmtjvjtks gjhkmumkf gjtclpkt tjgur. Mhjcf
lcfbktkmkf achul kgk lkfgj scjkm gjrkwkt gj rulke skmjt. Mhjcf
lcfbktkmkf lcrksk hclke Mhjcf tcrpkskfb jfdus Dutr`hjt > Gcxk 3 % (1 > ;)

3
a. Qjwkykt Ycfykmjt hkhu
Mhjcf lcfbktkmkf tjgkm lcljhjmj rjwkykt pcfykmjt scachulfyk. Gkrj
gktk
rcmkl lcgjm gkf jfd`rlksj mhjcf
o. Qjwkykt pcfykmjt mchukrbk
Mhjcf lcfbktkmkf tjgkm kgk pcfykmjt mcturufkf scpcrtj ykfb gjmchuemkf
mhjcf scmkrkfb. Gkrj gktk rcmkl lcgjm gkf jfd`rlksj mhjcf
g. Qjwkykt Lcfstruksj
Mhjcf lcfbktkmkf ekjg pcrtklk pkgk usjk ;7 tkeuf, hklk ekjg 2 ekrj,
tcrktur, gcfbkf sjmhus ekjg 39 ekrj, mhjcf lcfbbkftj pclakhut gkhkl 17
jkl scakfykm 3 mkhj,mchuekf skkt ekjg fycrj pcrut. Mhjcf skkt jfj ekljh 5
ljfbbu.
c. Qjwkykt KFO
Mhjcf skkt jfj ekljh 5 ljfbbu.
d. Stktus `astctrjo.
Mhjcf lcfbktkmkf ekljh ; lchkejrmkf 9 mcbuburkf 9. Mhjcf
lcfbktkmkf tjgkm tku tcpkt tkmsjrkf pcrskhjfkf (WY) Gktk gj gkpkt
acrgkskrmkf rcmkl lcgjm gkf jfd`rlksj mhjcf. WDS achul tcrkak skkt
gjhkmumkffyk pclcrjmskkf.
b. Qjwkykt pcrskhjfkf ykfb hkhu gkf skkt jfj
Mhjcf lcfbktkmkf tjgkm pcrfke lcfbkhklj pcrskhjfkf scachulfyk. Gkrj
gktk rcmkl lcgjm mhjcf gkf jfd`rlksj mhjcf. Gjkbf`sk mhjcf B;Y9K9
e. Qjwkykt pcrmkwjfkf
Mhjcf lcfbktkmkf sugke lcfjmke, skkt jfj pcrfjmkekf pcrtklk, Mhjcf gkf
pkskfbkf aumkf sjfbhc pkrtfcr
j. Qjwkykt bcfcm`h`bj
Wjgkm tcrgkpkt gktk
j. Qjwkykt MA
Mhjcf lcfbktkmkf tjgkm pcrfke lcfbbufkmkf khkt m`ftrkscpsj ktku MA
scachulfyk
m. Ycfbmkjjkf Augkyk
Mhjcf lcfbktkmkf pcfcftu mcajjkmkf skkt skmjt kgkhke sukljfyk. Mhjcf
lcfbktkmkf sulacr gumufbkf gkrj suklj gkf mchukrbk

3
7. Y`hk Kmtjdjtks Scekrj-ekrj

F`. Kmtjvjtks Gjrulke Gjrulke skmjt

; Ljful gkf lkmkf Lkmkf ajksk Lkmkf ¼ p`rsj mcojh
3x/ ekrj gcfbkf
fksj, hkum gkf
skyur

Ljful kjr putje 3-4

bchks pcrekrj
1 Y`hk chjljfksj AKM sp`ftkf 3-4 x/ekrj AKM sp`ftkf 2-5 x/ekrj
AKA sp`ftkf ;x/ekrj
3 Y`hk jstjrkekt gkf Wjgur sjkfb ; Nkl tjgur tjgkm lcfcftu
tjgur jkl/ekrj Wjgur gkf scrjfb tcrakfbuf
lkhkl 3 mkrcfk lukh
jkl/ekrj

7 Mcacrsjek gjrj Lkfgj 1x/ ekrj Lkfgj ;x/ekrj

gjakftu
Mcrklks `hce pcrkwkt
1x/ljfbbu Mhjcf achul mcrklks
B`s`m bjbj B`s`m bjbj ;x/er
1x/ekrj

3 Kmtjvjtks Lcfburus Acgrcst

rulke tkfbbk

3. Yclcrjmskkf djsjm
k. Lktk
Sjlctrjs mkfkf gkf mjrj - M`fjufbtjvk kfcljs - Smhcrk tjgkm jmtcrjm - Wjgkm
kgk scorct pkgk ejgufb - Lum`sk ajajr mcrjfb
a. Ykyugkrk

3
 Yutjfb susu gktkr tjgkm tcrgkpkt hcoct - Wjgkm kgkfyk fycrj tcmkf pkgk mcguk
pkyugkrk - Wjgkm kgk acfj`hkf
o. Kag`lcf
Yclacskrkf pcrut scsukj gcfbkf ulur mcekljhkf - Acmks humk `pcrksj tjgkm
kgk - WDS achul tcrkak - Wjgkm tcrgkpkt fycrj tcmkf
g. Bcfjtkhjk
Wjgkm tcrgkpkt pcrgkrkekf - Wjgkm tcrgkpkt fycrj tcmkf
c. Cmstrcljtks
@cgclk pkgk cmstrcljtks tjgkm gjtclumkf - Wjgkm tcrgkpkt fycrj tcmkf -
Wjgkm tcrgkpkt acfj`hkf/lkssk
4. Yclcrjmskkf Ycfufjkfb
k. Gkrke >
Hcum`sjt > 9-;
Crjtr`sjt > ;-1
a. Srjf
YE >
4,3
Mct`f > + 3
Ajhjruajf > + 1
Bhum`sk > Fcbktjd
o. Ycfktkhkmskfkkf Lcgjs
JTDG Dutr`hjt > Gcxk 3 % (1 > ;) julhke tctcskf 15tpl
Grjp fcur`aj`f ; klp/17 jkl
Jfjcmsj Qkfjtjgjfc ; klp/ 5 jkl
Jfjcmsj @fgkfsctr`f ; klp/ 5 jkl
Kftksjgk `rkh

2. Kfkhjsk gktk

F`. Kfkhjsk gktk Ctj`h`bj Lkskhke

; GS > Lukh gkf Mctjgkmscjlakfbkf
- mhjcf lcfbktkmkf lukh luftke futrjsj murkfb gkrj
luftke scakfykm 2 mkhj mcautuekf tuaue
scjkm gkrj wkmtu pkbj s/g
lkhkl
3
 - mhjcf lcfbktkmkf luftke
sctjkp ekajs lkmkf gkf
ljful
- mhjcf lcfbktkmkf murkfb
fkdsu lkmkf
- mhjcf lcfbktkmkf ekfyk
lkmkf 7 scfg`m
G@ >
- Luftke scakfykm 2 mkhj
- Luftke okjr acrklpks
- ¼ p`rsj lkmkf tjgkm
gjekajsmkf
- Ajajr tklpkm mcrjfb
- Lum`sk puokt
- Mclaufb
- Kag`lcf tcrkak tcbkfb
skkt luftke
- Kag`lcf tklpkm
lclacskr scsukj ulur
mcekljhkf
- AA scachul skmjt > 33 mb
AA skkt skmjt > 39 mb JLW >
19 (f`rlkh)
1 GS >
Murkfb Kfsjctks
- Mhjcf lcfbktkmkf scl`bk
pcfbctkeukf
jkfjf gkhkl mkfgufbkf
scekt
- Mchukrbk mhjcf
lcfbktkmkf scl`bk
pcfykmjt ykfb gj gcrjtk
mhjcf tjgkm pkrke
G@ >
- Rkjke mchjektkf scgje

- Wklpkm lurufb
3 GS > Mchclkekf Gcdjojt pcrkwktkf
3
 - Mhjcf lcfbktkmkf sugke 1
gjrj
ekrj tjgkm lkfgj
- Mhjcf lcfbktkmkf schklk
gjrkwkt gjrulke skmjt
tjgkm pcrfke mcrklks
- Mhjcf lcfbktkmkf tjgkm
ajsk lkfgj scfgjrj
G@ >
- Mhjcf lcfbchukrmkf aku tkm
scgkp
- Qklaut tklpkm kgk
gkfgrudd, m`t`r gkf acraku
- Qklaut tklpkm acrljfykm
gk fkgk pcrhcfbmctkf
- Muhjt tcrkak hcfbmct

7 GS > Mcejhkfbkf Qcsjm` mcmurkfbkf

- Mhjcf lcfbktkmkf ekfyk v`hulc okjrkf v`hulc okjrkf
ljful 1 bchks (399oo) kmtjd
- Mhjcf lcfbktkmkf pkejt
skkt lcfbcokp
G@ >
- Mckgkkf ulul hclke

- Wklpkm acrokm-acrokm
putje pkgk hjgke
- Ycfurufkf scfsksj rksk
(pkejt skkt lcfbcokp)
- Wcrpkskfb jfdus pkgk
tkfbkf mkfkf
Jfdus okjrkf dutr`hjt >
gcxtr`s 3% (1>;) 15 tpl
Grjps fcur`aj`f ; klp/17
jkl
- Muhjt tklpkm muskl

3
 Mhjcftklpkmljful1 bchks (399oo)
Wurb`rmuhjtjchcmMuhjt
tcrkak hcfbmct

A. Gjkbf`sk mcpcrkwktkf
;. Mctjgkmscjlakfbkf futrjsj murkfb gkrj mcautuekf tuaue acreuaufbkf
gcfbkf drcmucfsj lukh gkf luftke
1. Kfsjctks acreuaufbkf gcfbkf murkfb pcfbctkeukf
3. Gcdjsjt pcrkwktkf gjrj acreuaufbkf gcfbkf mchclkekf
7. Qjsjm` mcmurkfbkf v`hulc okjrkf acreuaufbkf gcfbkf mcejhkfbkf v`hulc
okjrkf kmtjd

O. Jftcrvcfsj mcpcrkwktkf
;. Mctjgkmscjlakfbkf futrjsj murkfb gkrj mcautuekf tuaue acreuaufbkf
gcfbkf drcmucfsj lukh gkf luftke
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf schklk 3 x 17 jkl, mctjgkmscjlakfbkf
futrjsj murkfb gkrj mcautuekf tuaue tcrktksj
Mrjtcrjk Eksjh >
- Mhjcf lcfbktkmkf tjgkm lukh gkf luftke
- Mhjcf lcfbktkmkf tjgkm luftke scekajs lkmkf gkf ljful
- Y`rsj lkmkf gjekajsmkf
- Ajajr hclaka
- Lum`sk tjgkm

puokt Jftcrvcfsj >

- Mkjj p`hk lkmkf mhjcf

- Kfjurmkf lkmkf scgjmjt tkpj scrjfb
- Acrjmkf lkmkf gkhkl p`rsj ekfbkt
- Acrjmkf kjr ljful skkt lkmkf
- Acrjmkf lkmkfkf mcsumkkf mhjcf

3
 - Ojptkmkf hjfbmufbkf ykfb lcfycfkfbmkf skkt lkmkf
- Jgcftjdjmksj kgkfyk rcdhcm lcfchkf ykfb f`rlkh
- Ktur lkmkfkf scsukj gcfbkf mcsumkkf mhjcf
- Wufgk pclacrjkf lkmkfkf kpkajhk mhjcf hchke uftum lcfchkf
- M`hka`rksj gcfbkf kehj bjzj

1. Kfsjctks acreuaufbkf gcfbkf murkfb

pcfbctkeukf Wujukf>
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf schklk 3 x 17 jkl, kfsjctks tcrktksj
Mrjtcrjk Eksjh >
- Mhjcf tjgkm mekwktjr tcrekgkp jkfjf ykfb kgk gjgkhkl
- Rkjke tklpkm tcfkfb

Jftcrvcfsj >

- Mkjj tjfbmkt mcoclkskf mhjcf

- Bufkmkf pcfgcmktkf ykfb tcfkfb pkgk mhjcf
- Acrjmkf kmtjdjtks pcfbbkftj ykfb acrtujukf uftum lcfburkfbj tcmkfkf
- Kjkrmkf tcmfjm rchkmsksj fkpks gkhkl
- Acrjmkf gumufbkf cl`sj`fkh
- M`ftr`h stjluhus uftum mcautuekf mhjcf ykfb gkpkt lcljou mcoclkskf
- Ktur pcfbbufkkf `akt`aktkf uftum lcfburkfbj rksk oclks
- Acrj gumubkf uftum ocpkt sclaue
- Ycrtjlakfbmkf mclklpuksf mhjcf gkhkl lcfbklajh mcputuskf
- Acrjmkf EC tcftkfb pcfykmjtfyk
3. Gcdjsjt pcrkwktkf gjrj acreuaufbkf gcfbkf mchclkekf
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf, Gcdjsjt pcrkwktkf gjrj tcrktksj
Mrjtcrjk Eksjh >
- Mhjcf lcfbktkmkf sugke lkfgj
- Mhjcf lcfbktkmkf sugke mcrklks
- Mhjcf lcfbktkmkf ajsk lkfgj scfgjrj
- Aku tkm scgkp pkgk mhjcf acrmurkfb
- Qklaut tklpkm acrsje

7
- Wjgkm tcrkak acrljfykm
- Muhjt tcrkak tjgkm hcfbmct

Jftcrvcfsj >

- L`fjt`r mclklpukf pcrkwktkf gjrj scokrk lkfgjrj

- L`fjt`r m`fgjsj muhjt
- L`fjt`r m`fgjsj rklaut gkf muhjt mcpkhk tcrlksum hkjffyk (mkskr,
mcrjfb, m`t`r, acraku,gkf kgk gkfgrud)
- Akftu lchkmumkf pcrkwktkf gjrj scsukj mcautuekf
- Sjkpmkf pcrhcfbmkpkf uftum lclacrsjemkf rklaut (ljs> seklp``,
clacr, ekfgum gkf hkjf-hkjf)
- Akftu mhjcf acrkgk pkgk p`sjsj ykfb fyklkf skkt ouoj rklaut
- Akcrjmkf akftukf sklpkj mhjcf acfkracfkr lklpu lcrkwkt gjrj scfgjrj
scokrk lkfgjrj
- Dksjhjtksj mhjcf uftum ouoj rklaut scfgjrj
- Dksjhjtksj mhjcf uftum lcfbb`s`m bjbj
7. Qjsjm` mcmurkfbkf v`hulc okjrkf acreuaufbkf gcfbkf mcejhkfbkf v`hulc
okjrkf kmtjd
Wujukf >
Sctchke gjhkmumkf tjfgkmkf mcpcrkwktkf, Qjsjm` mcmurkfbkf v`hulc okjrkf
Mrjtcrjk Eksjh >
- Mhjcf ljful kjr putje 3999lh/ekrj
- Wjgkm pkejt skkt lcfbcokp
- Mckgkkf ulul akjm
- Wjgkm tklpkm acrokm-acrokm putje pkgk hjgke
- Wjgkm tcrpkskfb jfdus
- Muhjt

chkstjs

Jftcrvcfsj >

- L`fjt`r tkfgk-tkfgk vjtkh mhjcf

- L`fjt`r mcejhkfbkf okjrkf scpcrtj luftke
- L`fjt`r lkmkfkf/okjrkf ykfb gjm`fsulsj

7
- L`fjt`r stktus bjzj

7
- Acrjmkf okjrkf gcfbkf tcpkt
- Wjfbmktmkf ksupkf `rkh
- Kfjurmkf mchukrbk lclacrjmkf lkmkfkf rjfbkf scpcrtj aukeaukekf/jus auke
- Ykftku ksupkf okjrkf schklk 17 jkl
- Acrjmkf okjrkf JT scsukj sueu mklkr
- M`fsuhtksj gcfbkf g`mtcr jjmk kgk tkfgktkfgk gkf bcjkhk okjrkf lclaurum

AKA T

YCFSWSY

7
;. Mcsjlpuhkf
Mcekljhkf lcrupkmkf scsuktu ykfb wkjkr tcrjkgj pkgk wkfjtk usjk
pr`gumtjd, tctkpj murkfbfyk pcfbctkeukf acrmkjtkf gcfbkf rcpr`gumsj gkpkt
lcfjlauhmkf mcoclkskf tcrscfgjrj (Ekfgkykfj, 19;2). Gkhkl mcekljhkf
lukh luftke kgkhke bcjkhk ykfb f`rlkh gkf scrjfb tcrjkgj pkgk
trjlcstcrpcrtklk. Ycfycaka ejpcrclcsjs brkvjgkrul lksje achul gjmctkeuj
scokrk pkstj, lcsmjpuf pcfjfbmktkf mkgkr Eulkf Oe`rj`fjo B`fkg`tr`pjf
(EOB) tklpkmfyk acrpcrkf acskr. Ycfycaka hkjf kgkhke pcfjfbmktkf mkgkr
e`rl`f pr`bcstcr`f scrtk pcfjfbmktkf e`rl`f cstr`bcf. Dkmt`r psjm`h`bjs
jubk acrpcrkf tcrekgkp tcrjkgjfyk ejpcrclcsjs brkvjgkrul scpcrtj tcmkfkf
pcmcrjkkf, rulke tkfbbk ykfb rctkm gkf gkpkt lcfycakamkf m`fdhjm
lcftkh scejfbbk lclpcrpkrke lukh gkf luftke.

GKDWKQ YSSWKMK

4
Khj, Luekllkg gkf L`ekllkg Kst`rj. 19;7. Lct`g`h`bj gkf Kphjmksj Qjsct
Ycfgjgjmkf. Nkmkrtk > Aulj Kmskrk

Mekyktj, Fur. 19;3. Ksuekf Mcajgkfkf Jau Gcfbkf Ejpcrclcsjs Brkvjgkrul

rcp`sjt`ry.ulp.ko.jg/AKAJJ WJFNKSKF YSSWKMK

Lkfukak, Jgk Kyu Oekfgrkjfktk.19;9. Jhlu Mcajgkfkf, Ycfykmjt Mkfgufbkf

gkf MA Cgjsj Mctjbk. Nkmkrtk> Lcgjk Kcsouhkpjus

@mtkvjk, Hjfk. 19;4. Mcjkgjkf Ejpcrclcsjs Brkvjgkrul Ykgk Jau Ekljh

Wrjlcstcr Ycrtklk gj QSMGJK Sjtj Dktjlke Wkeuf 19;1. Dkmuhtks Jhlu
Mcscektkf SJF Khkuggjf Lkmksskr. Smrjpsj

ettps>//www.kokgcljk.cgu/ (G@O) HKY@QKF YCFGKESHSKF

EJYCQCLCSJS BQKTJGKQSL

Qjzmy, Sufgkrj. 1919. Ksuekf Mcpcrkwktkf Ykgk Jau Ekljh Gcfbkf Ejpcrclcsjs
Brkvjgkrul Zkfb Gjrkwkt Gj Qulke Skmjt 1919. Y`hjtcmfjm Mcscektkf
Mclcftrjkf Mcscektkf Sklkrjfgk. MWJ