Value Added Tax Implementation in TallyERP 9

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Biplmimhtdtbch c` Pdlum Dkkmk [dx bh

[dlly.MWU 2



[am bh`cridtbch fchtdbhmk bh tabs kcfuimht bs furrmht ds c` tam kdtm c` puglbfdtbch dhk sugjmft tc fadhom. Gmfdusm [dlly iust rmspchk

tc fadhobho idrnmt fchkbtbchs, bt saculk hct gm bhtmrprmtmk tc gm d fciibtimht ch tam pdrt c` [dlly, dhk [dlly fdhhct oudrdhtmm tam

dffurdfy c` dhy bh`cridtbch prmsmhtmk d`tmr tam kdtm c` puglbfdtbch. [am bh`cridtbch prcvbkmk amrmbh bs omhmrdl, hct dffcrkbho tc

bhkbvbkudl fbrfuistdhfms, dhk bs hct bhtmhkmk tc sugstbtutm ̀ cr bh`crimk prc`mssbchdl dkvbfm.

[abs kcfuimht bs `cr bh`cridtbchdl purpcsms chly. [DLLR IDNMV HC _DWWDH[BMV, MQUWMVV CW BIULBMK, BH [ABV

KCF]IMH[ DHK VADLL HC[ GM LBDGLM @CW LCVV CW KDIDOM C@ _AD[MPMW HD[]WM, DWBVBHO C][ C@, CW BH

FCHHMF[BCH _B[A [AM ]VM C@ CW BHDGBLB[R [C ]VM [AM FCH[MH[ C@ [ABV U]GLBFD[BCH, DHK/CW DHR

FCHK]F[ ]HKMW[DNMH GR ULDFBHO WMLBDHFM CH [AM FCH[MH[V C@ [ABV U]GLBFD[BCH.

Fciplybho wbta dll dpplbfdglm fcpyrboat dhk ctamr bhtmllmftudl prcpmrty ldws bs tam rmspchsbgblbty c` tam usmr. Dll rboats bhflukbho

fcpyrboats, rboats c` trdhsldtbch, mtf., drm vmstmk mxflusbvmly wbta [DLLR VCL][BCHV UWBPD[M LBIB[MK. Hc pdrt c` tabs kcfuimht

idy gm rmprckufmk, trdhsldtmk, rmvbsmk, stcrmk bh, cr bhtrckufmk bhtc d rmtrbmvdl systmi, cr trdhsibttmk bh dhy `cri, gy dhy imdhs

(mlmftrchbf, imfadhbfdl, pactcfcpybho, rmfcrkbho, cr ctamrwbsm), cr `cr dhy purpcsm, wbtacut tam mxprmss wrbttmh pmribssbch c` [dlly

Vclutbchs Uvt. Ltk.

[dlly idy advm pdtmhts, pdtmht dpplbfdtbchs, trdkmidrns, fcpyrboats, cr ctamr bhtmllmftudl prcpmrty rboats fcvmrbho sugjmft idttmr bh tabs

kcfuimht. Mxfmpt ds mxprmssly prcvbkmk bh dhy wrbttmh lbfmhfm dormmimht ̀ rci [dlly, tam ̀ urhbsabho c` tabs kcfuimht kcms hct obvm ycu

dhy lbfmhfm tc tamsm pdtmhts, trdkmidrns, fcpyrboats, cr ctamr bhtmllmftudl prcpmrty.

© 7544 [dlly Vclutbchs Uvt. Ltk. Dll rboats rmsmrvmk.

[dlly, [dlly 2, [dlly2, [dlly.MWU, [dlly.MWU 2, Vacpmr, Vacpmr 2, Vacpmr UCV, Vacpmr AC, Vacpmr 2 UCV, Vacpmr 2 AC,

[dllyKmvmlcpmr, [dlly Kmvmlcpmr, [dlly.Kmvmlcpmr 2, [dlly.HM[, [dlly Kmvmlcpimht Mhvbrchimht, [dlly Mxtmhkmr, [dlly Bhtmordtcr,

[dlly Bhtmordtmk Hmtwcrn, [dlly Vmrvbfm Udrthmr, [dllyDfdkmiy & Ucwmr c` Vbiplbfbty drm mbtamr rmobstmrmk trdkmidrns cr trdkmidrns c`

[dlly Vclutbchs Uvt. Ltk. bh Bhkbd dhk/cr ctamr fcuhtrbms. Dll ctamr trdkmidrns drm prcpmrtbms c` tambr rmspmftbvm cwhmrs.

Pmrsbch: Biplmimhtdtbch c` Pdlum Dkkmk [dx bh [dlly.MWU 2/Wmlmdsm 6.7/July 7544



Fchtmhts

b

Fchtmhts

BhtrckuftbchPdlum Dkkmk [dx bh Bhkbd .........................................................................................................................4

Omhmrdl [mribhclcobms c` PD[ ................................................................................................................7

Fcipcsbtm Kmdlmrs ....................................................................................................................................6

@mdturms c` PD[ bh [dlly.MWU 2 ................ .............. ............... .............. ................ ............... .............. ...... ;

Lmssch 4: Mhdglbho PD[ bh [dlly.MWU 2

4.4 Frmdtbho d Fcipdhy ............... ............... .............. ................ ............... ............... ............... ............. ... =

4.7 Mhdglbho PD[ .............. .............. ............... .............. ................ .............. ............... ............... .............. 0

4.7.4 Tubfn Vmtup ................................................................................................................................................1

Lmssch 7: Urcfmssbho Uurfadsms & Vdlms Mhtrbms

7.4 [dxdglm Uurfadsms dhk Vdlms ......................... ............... .............. ................ ............... ................ ..... 45

7.4.4 Uurfadsm c` [dxdglm Occks .....................................................................................................................45

7.4.7 Uurfadsm Wmturhs .....................................................................................................................................76

7.4.6 Vdlm c` [dxdglm Occks .............................................................................................................................7;

7.4.; IWU Gdsmk Vdlms .....................................................................................................................................66

7.4.= Vdlm ch Btmi Wdtm wbta Kbspldy c` IWU Bh Bhvcbfm .................................................................................6;

7.4.0 Vdlms Wmturhs ...........................................................................................................................................61

7.7 Uurfadsm dhk Vdlm c` Mxmipt Occks ................... ............... ............... ............... ............... ............... 62

7.7.4 Mxmiptmk Uurfadsms ................................................................................................................................62

7.7.7 Mxmiptmk Vdlms ........................................................................................................................................;7

7.7.6 Vdlms Wmturhs ...........................................................................................................................................;6

7.6 Bhtmr-Vtdtm Uurfadsms dhk Vdlms ............. ................ ............... .............. ............... ............... .............. ;;

7.6.4 Bhtmr-Vtdtm Uurfadsms Dodbhst @cri F ....................................................................................................;=

7.6.7 Bhtmrstdtm Uurfadsms dt Iultbplm FV[ Wdtms ............................................................................................;?

7.6.6 Bhtmr-Vtdtm Vdlms Dodbhst @cri F ............................................................................................................=5

7.6.; Bhtmr-Vtdtm Vdlms dt Iultbplm FV[ Wdtms ..................................................................................................=7

7.6.= Bhtmr-stdtm Vdlms uhkmr Vmf. 45 ................................................................................................................=;

7.; Uurfadsm `rci ]h-rmobstmrmk Kmdlmrs ............... ............... .............. ............... ............... .............. ..... =0

7.= Mxpcrts ................ ............. ................ .............. ............... .............. ............... ............... ............... ....... 04

7.0 Bipcrt .............. ............... ............... ............... .............. ............... ............... ............... .............. .......... 0=

7.? _crns Fchtrdft dhk Jcg _crn ............... .............. .............. ............... .............. .............. ................ .. 02

Lmssch 6: Wmvmrsdl c` Bhput [dx Frmkbt

6.4 Occks usmk `cr Fbvbl Vtrufturms ............. ................ ............... ................ ............... ................. .......... ??

6.7 Occks usmk `cr Fchsuiptbch ...................... ................ ............... ............... ............... ................. ..... 14

6.6 Uurfadsm ‖ Dutcicgblm Vpdrm Udrts `rci Hch-Kmdlmr c` Dutcicgblm ................... ................ ........ 16

6.; Uurfadsm c` Dbr Fchkbtbchmrs `rci Hch-Kmdlmr c` Dbr Fchkbtbchmrs .............. ............... ............... . 10

6.= Occks Kbstrbgutmk ds @rmm Vdiplms & Ob`ts ...................................................................................12



Fchtmhts

bb

6.0 Occks Lcst ch [am`t, Lcss Mtf. .......... ................ .............. ............... ............... ............... ................. 25

6.? Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk gm`crm Idhu`dfturm ..... ............. .............. ................ ....... 27

6.1 Lcss c` Bhputs gy @brm cr Dffbkmht ........ .............. .............. ............... .............. .............. ................ .. 20

6.2 ]hdvdblmk Frmkbt ch Fdpbtdl occks ([bim Gdrrmk) .................... .............. ............... .............. .......... 2?

6.45 Fchsbohimht/Grdhfa [rdhs`mrs wbtacut @cri @ ................... .............. .............. .............. ............. 21

6.45.4 Fchsbohimht [rdhs`mrs wbtacut @cri @ ................................................................................................21

6.45.7 Wmvmrsdl c` Bhput [dx Frmkbt ch Fchsbohimht Vmht wbtacut @cri @ ..................................................457

6.45.6 Vdlms ‖ Grdhfa [rdhs`mrs .....................................................................................................................456

6.45.; Wmvmrsdl c` Bhput [dx Frmkbt `cr Vtcfn [rdhs`mrrmk wbtacut @cri @ ..................................................45=

6.44 Uurfadsms `cr Urckuftbch c` Mxmiptmk Occks (@bhbsamk) .................. ............... ............... .......... 450

6.47 Bhtmrstdtm Vdlm wbtacut 'F `cri .................. ................ .............. ............... ................ ................. ... 450

6.46 B[F Dvdblmk `cr @bhbsamk Occks Vugsmqumhtly Mxmipt ............... ............... .............. ................ 445

6.4; Ctamrs (spmfb`y) .............. ................ .............. ............... ............... ............... ............... ................ ... 445

Lmssch ;: Udyimht c` PD[ Lbdgblbty

;.4 Dkvdhfm [dx, Mhtry [dx dhk [KV Dkjustimht Mhtrbms .............................. ............... ................ ... 444

;.4.4 Dkjustimht [cwdrks Dkvdhfm [dx cr Wm`uhk ........................................................................................444

;.4.7 Dkjustimht [cwdrks Mhtry [dx Udbk .....................................................................................................44;

;.4.6 Dkjustimht [cwdrks [KV ......................................................................................................................440

;.7 Dkjustimht c` B[F dodbhst [dx Udydglm ................ ............... ............... ............... ............... ........... 442

;.6 Dkjustimht [cwdrks FV[ Kums .............. ................. .............. ............... .............. ............... .......... 475

;.; Udyimht c` PD[ ............. ............... ............... ............... ............... .............. ................ .............. ...... 474

;.= Udyimht c` FV[ ............... .............. ................ ............... .............. ................ .............. ............... ..... 47=

Lmssch =: PD[ Wmpcrts

=.4 PD[ Fciputdtbch Wmpcrt .............. ............... ............... ................ .............. ............... ................ ... 47?

=.7 PD[ Fciickbty Wmpcrt .............. ............... ................ ............... .............. ................ ............... ..... 46;

=.6 PD[ Wmobstmrs .............. ............... ............... ............... .............. ................ .............. ............... ........ 46=

=.; Vtdtutcry Wmturhs dhk Dhhmxurms ............. ................ .............. ............... .............. ............... .......... 462

=.;.4 PD[ Wmturh @cri B ................................................................................................................................462

=.;.7 PD[ Wmturh @cri B-4 .............................................................................................................................4;7

=.;.6 @cri _ ..................................................................................................................................................4;6

=.;.; PD[ Dhhmxurms ......................................................................................................................................4;;

Lmssch 0: M‖PD[

0.4 Chlbhm @blbho .............. ............... ............... ............... .............. ................ .............. ................ .......... 4=6

0.7 ]plcdkbho bh Mxfml @cridt ...........................................................................................................4=6



4

Bhtrckuftbch

Pdlum Dkkmk [dx bh Bhkbd

[am Pdlum Dkkmk [dx (PD[) bs d typm c` bhkbrmft tdx dhk bs chm c` idjcr scurfm c` rmvmhum tc tamstdtm. [am PD[ systmi wds bhtrckufmk bh Bhkbd gy rmpldfbho tam Omhmrdl Vdlms [dx ldws c` mdfastdtm. Urmsmhtly bh Bhkbd, cut c` 6= Vtdtms dhk ]hbch [mrrbtcrbms, 66 drm `cllcwbho tabs hmw systmic` Vdlms [dxdtbch. [am Vtdtms/]hbch tmrrbtcrbms wabfa drm ymt tc biplmimht tam PD[ systmi drm

Dhkdidh dhk Hbfcgdr Bsldhks, Hdodldhk dhk Ldnsadkwmmp.

[am PD[ systmi c` tdxdtbch wds dkcptmk gy Bhkbdh Vtdtms dhk ]hbch [mrrbtcrbms bh tam Rmdr 755=gy rmpldfbho tam Omhmrdl Vdlms [dx Ldws wbta Hmw Pdlum Dkkmk [dx Dfts dhk tam suppcrtbhoPdlum Dkkmk [dx Wulms `cr prcpmr dkibhbstrdtbch dhk fcllmftbch c` [dx. Mdfa stdtm cr uhbchtmrrbtcry bs advbho bts cwh imtacks tc dssmss tam tdx lbdgblbty dhk fcllmftbch imtacks `rci tamkmdlmrs wac `dll uhkmr tam purvbmw c` PD[.

[am Dkibhbstrdtbch c` PD[ systmi wds uhkmrtdnmh gy tam Fciimrfbdl [dxms Kmpdrtimht c` mdfastdtm dlcho wbta tam Mxfbsm dhk ctamr bhkbrmft tdxms. @cr mdsy dhk qubfn dssmssimht c` tdxdtbchdhk prmvmhtbch c` tdx mvdsbch, tam kmpdrtimht ads bhtrckufmk tam Wmobstrdtbch Vystmi. [absWmobstrdtbch systmi c` PD[ amlps bh bkmhtb`ybho tam dssmssmms wac fcim uhkmr tam purvbmw c`PD[ dhk drm lbdglm tc fcllmft dhk pdy PD[. @cr mhfcurdobho tam Wmobstrdtbch prcfmss scimgmhm`bts cr fchfmssbchs drm obvmh tc tam kmdlmrs.

[am Wmobstmrmk kmdlmrs drm dllcwmk tc fcllmft PD[ pdydglm gy tami `rci tam biimkbdtm guymr.[amy fdh fldbi tam PD[ pdbk ch purfadsms idkm chly `rci d rmobstmrmk kmdlmr. [am uhrmobstmrmkkmdlmr fdhhct fadrom PD[ ch tam bhvcbfms, sc tam guybho kmdlmr fdhhct fldbi tam PD[ dicuht

Lmssch Cgjmftbvms

Ch fciplmtbch c` tabs lmssch ycu wbll lmdrh

[am fchfmpt c` PD[

[am Omhmrdl tmribhclcobms c` PD[



Bhtrckuftbch

7

pdbk ds B[F. Dlsc, tam uhrmobstmrmk kmdlmrs drm hct mlbobglm `cr dvdblbho fchfmssbchs, `cr m.o.,mxmiptbchs, wabfa drm obvmh gy tam ocvmrhimht.

[am fciimrfbdl tdx kmpdrtimht bhtrckufmk d hmw imtack c` lmvybho tdx fdllmk ds tamFcipcsb-

tbch Vfamim mspmfbdlly d`tmr fchsbkmrbho tam sidll kmdlmrs wacsm turhcvmr wds lcw dhk wmrmuhdglm tc idbhtdbh tam rmfcrks ds pmr tam rmqubrmimhts c` PD[ Dft. [amsm kmdlmrs advm tc pdy dluip sui ds PD[ ch tam sdlm vdlum c` occks. [am PD[ pdbk wbll hct gm sacwh bh tam bhvcbfms.[amy fdh dffcuht `cr tam tctdl turhcvmr dhk pdy PD[ ch tam sdim dt tam mhk c` tambr rmturh pmrbck.

@cr Dssmssbho tam PD[ lbdgblbty c` kmdlmrs, mdfa stdtm ads bhtrckufmk tam systmi c` @blbho Wmturhs`cr kb``mrmht tdx pmrbcks. [am tdx pmrbcks fculk gm Ichtaly, Tudrtmrly, Adl`-ymdrly dhk Dhhudl.Mdfa kmdlmr ads tc `blm tam Wmturh gy spmfb`ybho tam tctdl turhcvmr wabfa bs mxmiptmk ds wmll dslbdglm ̀ cr PD[ dlcho wbta tam purfadsms idkm dhk tdx pdbk ch bt wbta tam dicuht c` PD[ pdydglm crBhput tdx frmkbt fdrrbmk `crwdrk wbtabh tam stbpuldtmk pmrbck.

Omhmrdl [mribhclcobms c` PD[Bhput [dx

[abs bs tam tdx pdbk ch purfadsms

Cutput [dx

[abs bs tam tdx fadromk ch sdlms

Bhput Frmkbt

[am mxfmss dicuht c` Bhput tdx cvmr cutput tdx `cr tam furrmht pmrbck wabfa bs pmribttmk tc gm smt

c`` dodbhst Cutput tdx c` sugsmqumht pmrbcks bs tmrimk ds Bhput Frmkbt.

[BH

[dx Bkmhtb`bfdtbch Huigmr ([BH) bs tam Wmobstrdtbch Huigmr obvmh gy tam kmpdrtimht tc tamkmdlmr dt tam tbim c` Wmobstrdtbch. [abs hmmks tc gm quctmk dt dll rmqubrmk pldfms wamrm tam rmobs-trdtbch kmtdbls drm tc gm prcvbkmk.

[dx Bhvcbfm

[abs bs tam Vdlms bhvcbfm `cridt bssumk gy chm Wmobstmrmk Kmdlmr tc dhctamr. Gdsmk ch tabsBhvcbfm, B[F fdh gm fldbimk gy tam purfadsbho kmdlmr.

Wmtdbl Bhvcbfm

[am Vdlms bhvcbfm `cridt usmk `cr bhvcbfbho tam Mxmiptmk Vdlms dhk tam Vdlms idkm tc ]hrmobs-tmrmk kmdlmrs bs tmrimk ds Wmtdbl Bhvcbfm.



Bhtrckuftbch

6

Wmobstmrmk Kmdlmr

[abs tmri bs usmk tc bkmhtb`y d kmdlmr wac bs rmobstmrmk mbtamr uhkmr Pcluhtdry Wmobstrdtbch crFcipulscry Wmobstrdtbch uhkmr tam PD[ Dft. Vufa kmdlmr fdh bssum tdx bhvcbfm dhk dlsc fldbi tamtdx pdbk ch purfadsms idkm `rci ctamr rmobstmrmk kmdlmrs ds Bhput tdx frmkbt.

]hrmobstmrmk Kmdlmr

Kmdlmrs wac drm hct rmobstmrmk uhkmr tam PD[ Dft drm fdllmk ds ]hrmobstmrmk Kmdlmrs (]WK).Vufa kmdlmrs fdhhct bssum tdx bhvcbfm. [amy fdh hmbtamr Fadrom [dx hcr Fldbi Bhput [dx Frmkbt.

Uurfadsm [dx

[am [dx pdbk ch occks purfadsmk `rci uhrmobstmrmk kmdlmrs bs lbdglm tc Uurfadsm [dx. [ampurfadsm tdx bs trmdtmk ds Cutput PD[ pdydglm gy tam kmdlmr ds bt bs d lbdgblbty. Bt ads tc gm pdbk

wablm idnbho tam pdyimht tcwdrks PD[ lbdgblbty. Gdsmk ch tam Wulms dhk Wmouldtbchs, tam Bhput[dx Frmkbt fdh gm fldbimk ch tam pdyimht idkm tcwdrks Uurfadsm [dx.

Wmvmrsdl c` [dx Frmkbt

Bt rm`mrs tc tam rmvmrsdl c` bhput tdx frmkbt dlrmdky fldbimk dhk dvdblmk.

Fcipcsbtm Kmdlmrs

[am Vtdtm Ocvmrhimht idy, gy d hctb`bfdtbch bh tam C``bfbdl Odzmttm, prcvbkm `cr d sfamim c` fci-pcsbtbch, sugjmft tc tam tdx, fchkbtbchs dhk rmstrbftbchs ds idy gm prcvbkmk tamrmbh, c` tdx pdydglmgy tam kmdlmrs wac drm mhodomk bh tam gusbhmss, ds prmsfrbgmk, c` rm-smllbho dt rmtdbl, dhy occks cr

imrfadhkbsm. Kb``mrmht typms c` sfamims idy gm hctb`bmk `cr kb``mrmht fldssms c` rmtdblmrs.[am fcipcsbtbch sfamim kmpmhks ch tam typm c` gusbhmss fcvmrmk gy tam Dft. [am kmdlmrsmhodomk bh trdkbho c` occks fdh omt tam gusbhmss rmobstmrmk uhkmr fcipcsbtbch sfamim chly b`tam tctdl dhhudl turhcvmr bs hct mxfmmkbho tam spmfb`bmk [armsaclk turhcvmr lbibts. [am tdx rdtmsdrm kmfbkmk dt prm-km`bhmk `ldt rdtms (`cr m.o., 1% ch Orcss [urhcvmr). [amsm rdtms kb``mrkmpmhkbho ch tam typm c` gusbhmss.

[am Fcipcsbtbch kmdlmrs dlsc advm tam cptbch c` vcluhtdry rmobstrdtbch. ]hlbnm rmobstmrmk kmdlmrs,tam fcipcsbtm kmdlmrs hmmk hct idbhtdbh gccns c` dffcuhts dhk kcfuimhts. [amy drm dlsc hctrmqubrmk tc `cllcw rulms dhk prcfmkurms `cr bssubho tdx bhvcbfms, idbhtdbhbho stcfns mtf.

[am fcipcsbtbch kmdlmrs fdhhct fcllmft tam tdx dicuhts `rci tambr biimkbdtm rmobstmrmk/uhrmobs-tmrmk kmdlmrs. [am tdx dicuhts dlsc drm hct tc gm sacwh bh tam bhvcbfm. Vufa tdx dicuht bs

trmdtmk ds tam mxpmhkbturm bhfurrmk `cr tam gusbhmss dhk dllcwmk ds gusbhmss mxpmhkbturm.@cr mxdiplm, tam Ndrhdtdnd Pdlum dkkmk [dx, prcvbkms tadt d kmdlmr wacsm turhcvmr kcms mxfmmk`b`tmmh Ldnas `cr `cur fchsmfutbvm qudrtmrs, `cr m.o., wcrns fchtrdftcrs, actmlbmrs, frusabho uhbts c`ordhbtms mtf., fdh cpt `cr fcipcsbtbch sfamim. Dffcrkbho tc tabs fcipcsbtbch sfamim, tam rdtm c`tdx dpplbfdglm `cr ctamr tadh frusabho uhbts bs `bvm pmrfmht dhk `cr frusabho uhbts, tam tdx bs tc gmpdbk ch tam gdsbs c` frusabho idfabhms rdhobho `rci Wupmms chm ldna tc twc Ldnas ds dpplbfdglm`rci tbim tc tbim.



Bhtrckuftbch

;

Kb``mrmhfm gmtwmmh Wmouldr dhk Fcipcsbtm Kmdlmrs

[am `cllcwbho drm tam fdsms acw tam fcipcsbtbch kmdlmrs drm kb``mrmht `rci Wmouldr Kmdlmrs:

[am Fcipcsbtbch kmdlmrs fdhhct fcllmft tdx smpdrdtmly `rci tam guymrs ds bt bs fchsbkmrmkds gusbhmss mxpmhkbturm, gut tam Wmouldr kmdlmr fdh fcllmft tdx.

[am Fcipcsbtbch kmdlmrs fdhhct fldbi tam tdx pdbk ch tambr purfadsms ds Bhput tdx frmkbtwamrmds tam rmouldr kmdlmr fdh fldbi B[F.

[am fcipcsbtbch sfamim, bs omhmrdlly hct dpplbfdglm tc tam kmdlmrs wac drm mhodomk bhBhtmr-stdtm trdkm cr fciimrfm. [am Wmouldr kmdlmrs fdh gm mhodomk bh bhtmr-stdtm trdkm.

[am kmdlmrs rmobstmrmk uhkmr Fcipcsbtbch Vfamim hmmk hct idbhtdbh gccns c` dffcuhtsdhk kcfuimhts wamh fcipdrmk tc Wmouldr kmdlmr.

@mdturms c` PD[ bh [dlly.MWU 2

[am sdlbmht `mdturms prcvbkmk `cr PD[ bh [dlly.MWU 2 drm ds `cllcws:

Tubfn, mdsy tc smtup dhk usm.

Urm-km`bhmk PD[/[dx Fldssb`bfdtbchs `cr Uurfadsm dhk Vdlm c` occks

@dfblbty tc frmdtm smpdrdtm PD[ lmkomrs wbta PD[/[dx Fldssb`bfdtbchs `cr bhput ds wmll ds cut-put PD[

@dfblbty tc prbht tdx bhvcbfm

Fciplmtm trdfnbho c` mdfa trdhsdftbch tbll omhmrdtbch c` rmturhs

Gmttmr PD[-rmturhs idhdomimht

Omhmrdtbho c` PD[ Fciputdtbch rmpcrt wbta kmtdbls pmrtdbhbho tc

[am vdlum c` trdhsdftbchs rmfcrkmk usbho tam fldssb`bfdtbchs dvdbldglm `cr PD[

Bhfrmdsm/kmfrmdsm bh bhput/cutput PD[ ch dffcuht c` dkjustimht mhtrbms idkm usbhotam PD[ Dkjustimhts dvdbldglm ch usbho tam vcufamr fldss frmdtmk `cr jcurhdl vcufamr.

PD[ Udydglm cr rm`uhkdglm

Omhmrdtbho c` “PD[ Fldssb`bfdtbch Pcufamrs’ rmpcrt `cr mdfa c` tam PD[/[dx fldssb`bfdtbchs

@dfblbty tc Krbll-kcwh tam vdrbcus PD[ fldssb`bfdtbchs `rci PD[ Fciputdtbch rmpcrt tbll tamldst lmvml c` vcufamr mhtry

Omhmrdtbho PD[ Wmturhs dhk Dhhmxurm

Ormdtmr tdx fciplbdhfm



=

Lmssch 4: Mhdglbho PD[ bh [dlly.MWU 2

4.4 Frmdtbho d Fcipdhy

Bt tdnms d chm-tbim fch`bourdtbch bh [dlly.MWU 2, tc mhdglm PD[. Lmt us tdnm dh mxdiplm c` tam

`cllcwbho kmdlmr tc bllustrdtm tam sdim.

Mxdiplm:

I/s. Hdtbchdl [rdkmrs bs d fcipdhy mhodomk bh trdkbho c` occks gcta wbtabh dhk cutsbkm tam stdtm.Ch 4-;-7544, I/s. Hdtbchdl [rdkmrs rmobstmrs uhkmr tam PD[ Dft ds d kmdlmr c` occks.

Vtmp 4:

Lmt us frmdtm d fcipdhy dhk mhdglm PD[

Oc tc Odtmwdy c` [dlly 8 @6: Fcipdhy Bh`c. 8 Frmdtm Fcipdhy

Bh tam Fcipdhy Frmdtbch sfrmmh,4. Vpmfb̀ y Hdtbchdl trdkmrs ds tam Fcipdhy Hdim

7. Mhtmr tam Dkkrmss kmtdbls

6. Vmlmft Bhkbd bh tam Vtdtutcry Fciplbdhfm ̀ cr `bmlk

;. Vmlmft [dibl Hdku bh tam Vtdtm `bmlk

=. Mhtmr tam Ubh fckm, [mlmpachm Hc., Icgblm Hc. dhk M-Idbl kmtdbls

0. Vmt Mhdglm Dutc Gdfnup tc Rms b` rmqubrmk.

Lmssch Cgjmftbvms

Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc

Mhdglm PD[ bh [dlly.MWU 2

Frmdtm Lmkomrs wbta PD[ Fldssb`bfdtbchs



Mhdglbho PD[ bh [dlly.MWU 2

0

?. Vmlmft Dffcuhts wbta Bhvmhtcry bh tam Idbhtdbh `bmlk

1. Mhtmr tam ctamr rmqubrmk bh`cridtbch bh tam Fcipdhy Frmdtbch sfrmmh

[am fciplmtmkFcipdhy Frmdtbch

sfrmmh bs kbspldymk ds sacwh:

@bourm 4.4 Fcipdhy Frmdtbch sfrmmh

Urmss R cr Mhtmr tc dffmpt dhk sdvm.

4.7 Mhdglbho PD[

Oc tc Odtmwdy c` [dlly 8 @44: @mdturms 8 @6: Vtdtutcry & [dxdtbchBh tam @6: Vtdtutcry & [dxdtbch `mdturms,

4. Vmt Mhdglm Pdlum Dkkmk [dx (PD[) tc Rms

7. Vmt Vmt/Dltmr PD[ Kmtdbls tc Rms

6. [am Fcipdhy PD[ Kmtdbls sfrmmh wbll gm kbspldymk.

;. Bh tam Fcipdhy PD[ Kmtdbls sfrmmh, smlmft tam Vtdtm wamrm tam gusbhmss c` tam kmdlmr bs rmo-bstmrmk. Amrm smlmft tam Vtdtm ds [dibl Hdku. Vmlmft tam [ypm c` Kmdlmr ds Wmouldr dhk mhtmrtam Kdtm bh Wmouldr PD[ Dpplbfdglm @rci `bmlk.

[am Lbst c` Vtdtms dppmdr `cr smlmftbch chly wamh Bhkbd bs smlmftmk bh tam

Vtdtutcry fciplbdhfm `cr `bmlk. [am stdtm-spmfb`bf PD[ Fciplbdhfm bs

kmpmhkmht upch tam Vtdtm smlmftmk. Acwmvmr, bh tam fdsm c` fcipdhbms

dlrmdky mxbstbho bh [dlly.MWU 2, PD[ fdh gm mhdglmk bh @44: Vtdtutcry &

[dxdtbch `mdturms ds mxpldbhmk bh tam hmxt smssbch.




?

=. ]hkmr Dkkbtbchdl Bh`cridtbch smftbch, hmw `bmlks advm gmmh bhtrckufmk tc spmfb`y tam kmtdblspmrtdbhbho tc Dssmssimht Fbrflm, Kbvbsbch, Drmd Fckm, Bipcrt Mxpcrt Fckm, Dutacrbsmkgy, Dutacrbsmk pmrsch, Vtdtus/Kmsbohdtbch dhk Uldfm. [am kmtdbls mhtmrmk bh tamsm `bmlks

wbll gm fdpturmk bh tam Urbht Wmpcrt sfrmmh c` Wmturh @cri dhk Dhhmxurms ds pmr rmqubrm-imht.

@bourm 4.7 PD[ Kmtdbls sfrmmh

0. Vpmfb`y tam kmtdbls bh PD[ [BH (Wmouldr), Bhtmr-stdtm Vdlms [dx Huigmr dhk UDH / Bhfcim -[dx Huigmr .

[am kmtdbls mhtmrmk/ickb`bmk idhudlly bh tam `bmlks c` Urbht Wmpcrt sfrmmh c`

Wmturh @cri dhk Dhhmxurms wbll gm fdpturmk bh tam `cris ds d chm-tbim

imdsurm. Ch mxbtbho tam sfrmmh, tam tmipcrdrbly ickb`bmk kmtdbls wbll hct gm

sdvmk. Mvmry tbim tam rmpcrt bs omhmrdtmk, tam bh`cridtbch mhtmrmk bh tam

Fcipdhy PD[ Kmtdbls sfrmmh c` @6: Vtdtutcry & [dxdtbch @mdturms wbll gm

kbspldymk.




1

Mhtmr tam UDH/Bhfcim ‖ [dx Hc

@bourm 4.6 @6: Vtdtutcry & [dxdtbch @mdturms

?. Urmss Mhtmr tc dffmpt dhk sdvm.

4.7.4 Tubfn Vmtup

Tubfn Vmtup bs d hmw ̀ mdturm gmbho bhtrckufmk wbta [dlly.MWU 2. [abs bs d Vbholm _bhkcw VtdtutcryIdstmrs Fch`bourdtbch sfrmmh wabfa oubkms bh fch`bourbho dll tam stdtutcry idstmrs (Dffcuhts/Bhvmhtcry/Pcufamr [ypms) rmqubrmk `cr tam m``mftbvm usm c` Pdlum Dkkmk [dx.

Flbfn ch Tubfn Vmtup cptbch bh Odtmwdy c` [dlly. Vmlmft Pdlum Dkkmk [dx tc smtup tam idstmrsrmqubrmk `cr Pdlum Dkkmk [dx. Bt fchsbsts c` Fcipdhy Vmtup tc smlmft tam Vtdtm, [ypm c` Kmdlmrdhk mhtmr tam PD[ @cri spmfb`bf bh`cridtbch c` tam smlmftmk Vtdtm bh Dkkbtbchdl Bh`cridtbchsmftbch. [am idstmrs spmfb`bf tc PD[ prcvbkmk bh tabs smtup bs obvmh gmlcw:

Lmkomrs `cr Vdlms dhk Kbrmft/Bhkbrmft Bhfcims

Lmkomr `cr Uurfadsms, Bhkbrmft/Kbrmft Mxpmhsms dhk `bxmk dssmt trmdtmk ds Fdpbtdl Occks [dx Lmkomr `cr PD[ dhk FV[.

PD[ Fciickbty `cr tdoobho tc stcfn btmi dhk rm`lmftbho bh @cris.

Udrty lmkomrs `cr prcvbkbho PD[ dhk Bhtmrstdtm Vdlms [dx Huigmrs

Dkkbtbchdl lmkomrs `cr dppcrtbchmk dhk smpdrdtmly fadromk mxpmhsms.

Vtcfn Btmi tc gm usmk wablm rmfcrkbho trdhsdftbchs dttrdftbho PD[

Pcufamr Fldss `cr Jcurhdl Pcufamr dhk fch`bourbho Vdlms Pcufamr [ypm ds [dx Bhvcbfm.



2

Lmssch 7: Urcfmssbho Uurfadsms & Vdlms Mhtrbms

D PD[ rmobstmrmk kmdlmr, wablm purfadsbho occks wbtabh tam stdtm pdys Bhput PD[ dhk fadroms

Cutput PD[ dt tam tbim c` sdlms ch tam dssmssdglm vdlum c` tdxdglm occks. Dt tam mhk c` mdfaichta tamy drm rmqubrmk tc fciputm Bhput PD[ pdbk ch purfadsms idkm kurbho tam ichta dhkCutput PD[ pdydglm ch sdlms kurbho tam ichta. B` tam PD[ pdydglm bs icrm tadh tam Bhput PD[pdbk ch purfadsms, tam kb``mrmhfm bs pdydglm tc tam ocvmrhimht cr bh fdsm wamrm tam Bhput PD[pdbk ch purfadsms bs bh mxfmss c` Cutput PD[ pdydglm kurbho tam ichta, tam mxfmss PD[ pdbk bsfdrrbmk `crwdrk tc tam hmxt ichta.

Lmssch Cgjmftbvms


Wmfcrk Uurfadsm dhk Vdlms trdhsdftbchs dt kb``mrmht PD[ rdtms

Wmfcrk trdhsdftbchs wbta dkkbtbchdl mxpmhsms

Wmfcrk trdhsdftbchs usbho Frmkbt Hctm dhk Kmgbt Hctm

Omhmrdtm [dx Bhvcbfm



Urcfmssbho Uurfadsms & Vdlms Mhtrbms

45

7.4 [dxdglm Uurfadsms dhk Vdlms

7.4.4 Uurfadsm c` [dxdglm Occks

Mxdiplm 4:

Ch 7-;-7544, Hdtbchdl [rdkmrs purfadsmk tam `cllcwbho btmis `rci Mxfml [rdkmrs vbkm bhvcbfmhuigmr 54:

Dh dicuht c ̀e =,555 wds pdbk ds pdfnbho fadroms wabfa wds bhflukmk bh tam bhvcbfm.

Vtmp 4:

Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.

Frmdtbho Lmkomrs

b. Uurfadsm Lmkomr

[c frmdtm d Uurfadsm Lmkomr

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 Frmdtm

4. Mhtmr tam Hdim ds Uurfadsms E 4%

7. Vmlmft Uurfadsm Dffcuhts ds tam dffcuht orcup bh tam ]hkmr `bmlk

6. Vmt Bhvmhtcry vdlums drm d``mftmk tc Rms

;. Vmt tam cptbch ]smk Bh PD[ Wmturhs tc Rms tc kbspldy tam PD[/[dx Fldss sug-sfrmmh.

Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht PD[ Fciickbty Fckm

Oclk Jmwmllmry 2 75,555 4,15,555 4% 457

OB Ubpms 405 4=5 7;,555 7% 7455

Bhsuldtcrs 4=5 675 ;1,555 ;% 7502

Vbln @dgrbfs 45 =,555 =5,555 ;% 747?

Pdfuui Flmdhmr 1 4=,555 4,75,555 47.=% 672




44

=. Vmlmft Uurfadsms E 4% ds tam PD[/[dx Fldss `rci tam lbst c` PD[/[dx Fldss ds sacwh:

@bourm 7.4 Uurfadsm Lmkomr ‖ ]smk Bh PD[ Wmturhs

0. Urmss Mhtmr tc rmturh tc tam Uurfadsms E 4% lmkomr frmdtbch sfrmmh dhk smt tam cptbch ]sm`cr Dssmssdglm Pdlum Fdlfuldtbch tc Hc

@bourm 7.7 Uurfadsm Lmkomr ‖ Fciplmtmk




47

?. Urmss R cr Mhtmr tc dffmpt dhk sdvm.

Vbibldrly, frmdtm tam `cllcwbho purfadsm lmkomrs:

bb. Bhput PD[ ch Uurfadsm Lmkomr [c frmdtm dh Bhput PD[ lmkomr,

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomrs 8 Frmdtm

4. Mhtmr tam Hdim ds Bhput PD[ E 4%

7. Vmlmft Kutbms & [dxms ds tam orcup hdim bh tam ]hkmr `bmlk

6. Vmlmft PD[ `rci tam [ypm c` Kuty/[dx lbst bh tam `bmlk [ypm c` Kuty/[dx

;. Vmt tam PD[ Vug [ypm ds Bhput PD[

Bh tam PD[/[dx fldss sfrmmh, tam Dftbvdtmk @rci fcluih wbll kbspldy tam

kdtm c` dftbvdtbch c` pdrtbfuldr fldssb`bfdtbch bh tam furrmht `bhdhfbdl ymdr.[am Kmdftbvdtmk @rci fcluih wbll sacw tam kdtm c` kmdftbvdtbch brrm-spmftbvm c` tam `bhdhfbdl ymdr.

Bh crkmr tc usm tam sdim purfadsm lmkomr ds dkkbtbchdl lmkomr, tam cptbch]sm `cr Dssmssdglm Pdlum Fdlfuldtbch hmmks tc gm smt tc Rms d`tmr kbs-dglbho Bhvmhtcry vdlums drm d``mftmk tc dppcrtbch tam dkkbtbchdl dicuhttcwdrks dssmssdglm vdlum dhk tdx dicuht.

Hdim ]hkmrOrcup

Bhvmhtcryvdlums drmd``mftmk

]smk bhPD[

Wmturhs

PD[/[dx Fldss ]sm ̀crDssmssdglm

Pdlum Fdlfuldtbch

Uurfadsms E7%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms E 7% Hc

Uurfadsms E;%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms E ;% Hc

Uurfadsms E47.=%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms E 47.=% Hc

[am `bmlk - PD[ Vug [ypm bs bhtrckufmk bh lmkomr idstmrs orcupmk uhkmr

Kutbms & [dxms wbta [ypm c` Kuty/[dx ds PD[ . Gdsmk ch smlmftbch c` PD[

Vug [ypm ds Bhput PD[ cr Cutput PD[ , tam PD[/[dx fldssb`bfdtbchs drm lbstmkbh PD[/[dx Fldss `bmlk. Dlsc tam PD[ pdydglm dicuht omts dutc fdlfuldtmk bh

Udyimht vcufamr ch usbho Vtdt Udyimht gdsmk ch tam PD[ Vug [ypm

smlmftmk bh lmkomr idstmr.




46

=. Vmlmft Bhput PD[ E 4% bh tam PD[/[dx Fldss `bmlk `rci tam PD[/[dx Fldss lbst kbspldymk

@bourm 7.6 Bhput PD[ ‖ PD[/[dx Fldss Vmlmftbch

0. [am cptbch Bhvmhtcry vdlums drm d``mftmk bs smt tc Hc gy km`dult

?. [am Umrfmhtdom c` Fdlfuldtbch dhk Imtack c` Fdlfuldtbch wbll gm kbspldymk gdsmk ch tamPD[/[dx Fldss smlmftmk

1. Vmlmft tam rmqubrmk Wcuhkbho Imtack `rci tam lbst kbspldymk

2. Urmss R cr Mhtmr tc dffmpt dhk sdvm.

Vbibldrly, frmdtm tam `cllcwbho bhput PD[ lmkomrs:

Hdim ]hkmrOrcup

[ypm c`Kuty/[dx

PD[Vug[ypm

PD[/[dxFldss


Umrfmhtdomc` Fdlfuld-

tbch

Imtack c`Fdlfuld-

tbch

Bhput PD[E 7% Kutbms& [dxms PD[ BhputPD[ Bhput PD[E 7% Hc 7% Ch PD[Wdtm

Bhput PD[E ;%

Kutbms& [dxms

PD[ BhputPD[

Bhput PD[E ;%

Hc ;% Ch PD[Wdtm

Bhput PD[E 47.=%

Kutbms& [dxms

PD[ BhputPD[

Bhput PD[E 47.=%

Hc 47.=% Ch PD[Wdtm




4;

bbb. Udfnbho Fadroms

[c frmdtm d lmkomr `cr pdfnbho fadroms,

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 Frmdtm4. Mhtmr tam Hdim ds Udfnbho Fadroms

7. Vmlmft Kbrmft Mxpmhsms ds tam orcup hdim bh tam ]hkmr `bmlk


;. Vmt tam cptbch ]sm ̀ cr Dssmssdglm Pdlum Fdlfuldtbch tc Rms

=. Bh tam Dppcrtbch ̀ cr ̀ bmlk smlmft PD[ dhk smt tam Imtack c` Dppcrtbch tc Gdsmk ch Tudhtbty

@bourm 7.; Udfnbho Fadroms Lmkomr





4=

bv. Frmdtbho d Vuhkry Frmkbtcr Lmkomr

[c frmdtm d Vuhkry Frmkbtcr (Vupplbmr) lmkomr,

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomr 8 Frmdtm

Flbfn ch @47: Fch`bourm guttch dhk smt tam ̀ bmlk ]sm DKKWMVVMV ̀ cr Lmkomr Dffcuhts tc Rms.

Bh tam Lmkomr frmdtbch sfrmmh,

4. Mhtmr tam Hdim ds Mxfml [rdkmrs

7. Vmlmft Vuhkry Frmkbtcrs bh tam ]hkmr `bmlk

6. Vmt Idbhtdbh gdldhfms gbll-gy-gbll tc Rms dhk mhtmr tam Km`dult Frmkbt Umrbck b` dhy

;. Bh tam Idblbho Kmtdbls smftbch

[am Hdim wbll gm kbspldymk ds Mxfml [rdkmrs

Mhtmr tam Dkkrmss kmtdbls

Vmlmft tam Vtdtm ds [dibl Hdku dhk mhtmr tam UBH Fckm

Bh tam lmkomrs orcupmk uhkmr Kbrmft/Bhkbrmft Mxpmhsms, Kbrmft/Bhkbrmft

Bhfcims, Uurfadsm Dffcuhts dhk Vdlms Dffcuhts, tam `bmlks ]sm `cr

Dssmssdglm Pdlum Fdlfuldtbch wbll gm kbspldymk. Ch mhdglbho tabs `bmlk, tam

cptbchs Dppcrtbch `cr dhk Imtack c` Dppcrtbch wbll gm kbspldymk. Bh tam

Dppcrtbch `cr `bmlk:

[am cptbch PD[ wbll gm kbspldymk wamh chly PD[ `mdturm bs mhdglmk.

Mxfbsm & PD[ dhk PD[ wbll gm kbspldymk ch mhdglbho gcta Mxfbsm dhkPD[ `mdturms.

Ch smlmftbho tam Imtack c` Dppcrtbch ds PD[ , tam vdlum c` tamsm lmkomrs

dppcrtbchmk tcwdrks dssmssdglm vdlum wbll gm fchsbkmrmk `cr PD[ fdlfuldtbch.

Ch smlmftbho tam Imtack c` Dppcrtbch ds Mxfbsm & PD[ , tam vdlum c` tamsm

lmkomrs dppcrtbchmk tcwdrks dssmssdglm vdlum wbll gm usmk `cr Mxfbsm dhkPD[ fdlfuldtbch.




40

=. Bh tam [dx Bh`cridtbch smftbch mhtmr tam UDH / B[ huigmr dhk mhdglm Vmt/Dltmr PD[ Kmtdbls`bmlk ds sacwh:

@bourm 7.= Vuhkry Frmkbtcr ‖ Mxfml [rdkmrs

0. Bh tam PD[ Kmtdbls sfrmmh, mhtmr tam [BH/Vdlms [dx Huigmr ds sacwh:

@bourm 7.0 PD[ Kmtdbls ‖ Vuhkry Frmkbtcr Lmkomr

?. Dffmpt tam PD[ Kmtdbls sfrmmh

1. Dffmpt tam Vuhkry Frmkbtcr Lmkomr Frmdtbch sfrmmh.

v. Frmdtbho PD[ Fciickbty

[c frmdtm d PD[ Fciickbty

Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 PD[ Fciickbty 8 Frmdtm

4. Mhtmr tam Hdim c` PD[ Fciickbty ds Jmwmllmry




4?

7. Bh tam ]smk `cr `bmlk, smlmft PD[

@bourm 7.? PD[ Fciickbty Frmdtbch ‖ PD[

6. Bh tam PD[ smftbch, mhtmr tam Fciickbty Fckm, Vfamkulm Huigmr dhk Vfamkulm VmrbdlHuigmr ds sacwh:

@bourm 7.1 PD[ Fciickbty Frmdtbch sfrmmh

;. Mhtmr tam Hctms b` rmqubrmk dhk dffmpt tam PD[ Fciickbty Frmdtbch sfrmmh.

Bh tam Bhvmhtcry Bh`c. imhu, tam fciickbty fckm cr tdrb`` fldssb`bfdtbch fdh

gm frmdtmk `rci:

PD[ Fciickbty sug-imhu ̀ cr PD[ mhdglmk fcipdhbms

[drb``/PD[ Fciickbty sug-imhu `cr fcipdhbms bh wabfa gcta PD[ dhkMxfbsm `mdturm/mxfbsm rulms `cr bhvcbfbho bs mhdglmk.

Bh Fciickbty Frmdtbch sfrmmh, tam AVH fckm fdh gm mhtmrmk chly wamh tam

]smk `cr cptbch bs smlmftmk ds Gcta cr Mxfbsm chly. B` PD[ bs smlmftmk, tam

furscr wbll snbp tam AVH Fckm dhk prcipt `cr bh`cridtbch uhkmr PD[ kmtdbls

smftbch.




41

Vbibldrly, frmdtm tam `cllcwbho PD[ Fciickbtbms:

vb. Vtcfn Btmis

[c frmdtm d stcfn btmi,

Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 Vtcfn Btmis 8 Frmdtm

4. Mhtmr tam Hdim ds Oclk Jmwmllmry

7. Vmlmft tam orcup ds Urbidry bh tam ]hkmr `bmlk

6. Vmlmft tam uhbt c` imdsurmimht ds Hcs bh tam ]hbts `bmlk. ([am ]hbt c` Imdsurm fdh gm frm-dtmk gy usbho tam nmy fcigbhdtbch Dlt+F bh tam ]hbts `bmlk)

;. Bh tam Fciickbty `bmlk, smlmft tam PD[ Fciickbty ds Oclk Jmwmllmry.

[am PD[ Fciickbty Fckm wbll dlsc gm kbspldymk dlcho wbta tam Fciickbty Hdim bh tam Lbst c`PD[ Fciickbtbms ds sacwh:

@bourm 7.2 Vtcfn Btmi Frmdtbch ‖ Vmlmftbch c` PD[ Fciickbty

Vl.Hc. Hdim ]smk @cr

PD[

FciickbtyFckm

Vfamkulm Huigmr VfamkulmVmrbdl Huigmr

4 O B Ubpms PD[ 7455 @brst Vfamkulm ‖ Udrt G 455

7 Bhsuldtcrs PD[ 7502 @brst Vfamkulm ‖ Udrt G 02

6 Pdfuui Flmdhmrs PD[ 672 @brst Vfamkulm ‖ Udrt F 71

; Vbln @dgrbfs PD[ 747? @brst Vfamkulm ‖ Udrt G 47?




42

=. Mhtmr tam Wdtm c` PD[ ds 4%. [am fciplmtmk stcfn btmi frmdtbch sfrmmh kbspldys ds sacwh:

@bourm 7.45 Vtcfn Btmi Frmdtbch sfrmmh


Vbibldrly, frmdtm tam ctamr stcfn btmis ds pmr tam kmtdbls obvmh gmlcw:

Vl. Hc Hdim ]hkmr ]hbtsPD[ Kmtdbls

Fciickbty Wdtm c` PD[

4 O B Ubpms Urbidry Hcs O B Ubpms 7%

7 Bhsuldtcrs Urbidry Hcs Bhsuldtcrs ;%

6 Vbln @dgrbfs Urbidry Hcs Vbln @dgrbfs ;%

; Pdfuui Flmdhmrs Urbidry Hcs Pdfuui Flmdhmrs 47.=%

Bh tam Vtcfn Btmi idstmr c` d fcipdhy mhdglmk chly `cr PD[, tam furscr wbll

snbp tam [drb`` Fldssb`bfdtbch `bmlk dhk prcipt `cr mhtmrbho tam Wdtm c` Kuty

dhk smlmftbch c` Fciickbty uhkmr PD[ Kmtdbls smftbch.

[am fciickbty fckm wbll gm fdpturmk bh tam PD[ Dhhmxurms gdsmk ch tam

smlmftbch idkm `rci tam:

Lbst c` [drb`` Fldssb`bfdtbchs (ch mhdglbho Mxfbsm dhk PD[) c` [drb``/PD[Fciickbty sfrmmh

Lbst c` PD[ Fciickbtbms c` PD[ Fciickbty sfrmmh

[am AVH fckm wbll hct gm fdpturmk bh tam Dhhmxurms.




75

Vtmp 7:

Lmt us hcw mhtmr tam purfadsm trdhsdftbch bh [dlly.MWU 2

[c frmdtm Uurfadsm Pcufamr,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm

Bh @47: Uurfadsm Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tcHc

4. Vmlmft Ds Bhvcbfm ickm (usm nmy fcigbhdtbch Ftrl+P b` tam sfrmmh bs kbspldymk bh vcufamrickm. [am bhvcbfm ickm wbll gm kbspldymk)

7. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm

6. Vmlmft Mxfml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

;. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls

=. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis

0. Mhtmr tam Tudhtbty ds 2 dhk Wdtm ds 75,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

?. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 4% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 4%

1. Vmlmft tam hmxt stcfn btmi ds O B Ubpms. Mhtmr tam Tudhtbty ds 405 dhk Wdtm ds 4=5

2. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 7% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 7%

45. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 4=5 dhk Wdtm ds 675

44. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E ;%

47. Vmlmft tam hmxt stcfn btmi ds Vbln @dgrbfs. Mhtmr tam Tudhtbty ds 45 dhk Wdtm ds =,555

46. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E ;%

4;. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 1 dhk Wdtm ds 4=,555

4=. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 47.=% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 47.=%

40. Vmlmft Udfnbho Fadroms lmkomr dhk mhtmr tam dicuht ds =,555

4?. Vmlmft tam lmkomrs Bhput PD[ E 4%, Bhput PD[ E 7%, Bhput PD[ E ;% dhk Bhput PD[ E47.=% dhk tam rmspmftbvm vdlums wbll gm dutcidtbfdlly fdlfuldtmk




74

41. Vmt tam `bmlk Vacw Vtdtutcry Kmtdbls tc Rms

@bourm 7.44 Uurfadsm Bhvcbfm ‖ Vacw Vtdtutcry Kmtdbls




77

42. Urmss Mhtmr tc vbmw tam Vtdtutcry Kmtdbls sfrmmh

@bourm 7.47 Uurfadsm Bhvcbfm ‖ Vtdtutcry Kmtdbls sfrmmh

75. Dffmpt tam Vtdtutcry Kmtdbls sfrmmh74. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh

77. Mhtmr tam Hdrrdtbch b` rmqubrmk

76. Dffmpt tam Uurfadsm Bhvcbfm.

Bh d trdhsdftbch wamrm Fdsa Lmkomr bs smlmftmk bh tam Udrty‒s D/f Hdim`bmlk, tam rmqubrmk pdrty lmkomr fdh gm smlmftmk bh tam Vupplmimhtdry Kmtdblssfrmmh gy usbho tam Dlt+I: Udrty Lbst guttch. Ch smlmftbho tam pdrty lmkomr,tam Dkkrmss dhk tam [BH/Vdlms [dx Huigmr wbll gm fdpturmk `rci tam lmkomridstmr dhk kbspldymk. [am [BH dhk dkkrmss wbll gm kbspldymk bh Dhhmxurm B dhk BB .




76

7.4.7 Uurfadsm Wmturhs

Bh fdsms wamrm tam purfadsbho kmdlmr ads rmturhmk tam occks tc tam smllmr `cr dhy rmdsch, tam

bhput tdx frmkbt dlrmdky fldbimk ch tam purfadsm gy tam kmdlmr sadll gm lbdglm tc rmvmrsdl c` tdxfrmkbt ch sufa occks rmturhmk, bh tam idhhmr ds idy gm prmsfrbgmk.

Mxdiplm 7:

Ch ;-;-7544, I/s Hdtbchdl [rdkmrs rmturhmk 45 kdidomk bhsuldtcrs wcrta e 675 mdfa tc Mxfml[rdkmrs dodbhst tam purfadsm kdtmk 4-;-7544 vbkm bhvcbfm huigmr 54.

Vtmp 4:

Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2

[c frmdtm d kmgbt hctm `cr purfadsm rmturhs,

Bh @44: @mdturms 8 @4: Dffcuhtbho @mdturms, mhdglm tam `cllcwbho cptbchs:

]sm Kmgbt/Frmkbt Hctms

]sm Bhvcbfm ickm `cr Kmgbt Hctms

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 Ftrl+@2: Kmgbt Hctm

Bh @47: Kmgbt Hctm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms

4. Urmss tam tcoolm nmy Ftrl+P tc smlmft tam cptbch Ds Bhvcbfm.

7. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk.

6. Vmlmft tam Uurfadsm Wmturhs Cr Wmjmftmk `ldo ̀ rci lbst c` PD[ Dkjustimhts bh tam `bmlk ]smk@cr

;. Vmlmft Mxfml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts=. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls

0. Vmlmft Uurfadsms E ;% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.

?. Ch smlmftbho tam Uurfadsms E ;% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Uurfadsms E ;%

1. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 45, tamWdtm dhk Dicuht wbll gm kbspldymk dutcidtbfdlly

2. Vmlmft Bhput PD[ E ;% dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk

45.[am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc

44. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh




7;

47. Mhtmr tam Hdrrdtbch, b` rmqubrmk

@bourm 7.46 Kmgbt Hctm ‖ Uurfadsm Wmturhs

46. Urmss R cr Mhtmr tc dffmpt tam vcufamr.

7.4.6 Vdlm c` [dxdglm Occks

Mxdiplm 6:

Ch =-;-7544, Hdtbchdl [rdkmrs sclk tam `cllcwbho btmis tc Idrvml [rdkmrs vbkm bhvcbfm huigmrV54:

Dh dicuht c ̀e 45,555 wds fadromk ds pdfnbho fadroms wabfa wds bhflukmk bh tam bhvcbfm.

Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht PD[ Fciickbty Fckm

Oclk Jmwmllmry ; 77,=55 25,555 4% 457

OB Ubpms ?5 ;55 71,555 7% 7455

Bhsuldtcrs 0= =55 67,=55 ;% 7502

Pdfuui Flmdhmr = 4?,=55 4,;5,555 47.=% 672




7=

Vtmp 4:


Frmdtbho Lmkomrs

b. Vdlms Lmkomr

[c frmdtm d sdlms Lmkomr


4. Mhtmr tam Hdim ds Vdlms E 4%

7. Vmlmft Vdlms Dffcuhts ds tam dffcuht orcup bh tam ]hkmr `bmlk


;. Vmt tam cptbch ]smk Bh PD[ Wmturhs tc Rms tc kbspldy tam PD[/[dx Fldss sug-sfrmmh

@bourm 7.4; Vdlms Lmkomr ‖ ]smk Bh PD[ Wmturhs




70

=. Vmlmft Vdlms E 4% ds tam PD[/[dx Fldss `rci tam lbst c` PD[/[dx Fldss

@bourm 7.4= Vdlms Lmkomr ‖ PD[/[dx Fldss Vmlmftbch

0. Urmss Mhtmr tc rmturh tc tam Vdlms E 4% lmkomr frmdtbch sfrmmh?. Vmt tam cptbch ]sm ̀ cr Dssmssdglm Pdlum Fdlfuldtbch tc Hc


Vbibldrly, frmdtm tam `cllcwbho purfadsm lmkomrs:

Hdim ]hkmrOrcup


]smk bhPD[

Wmturhs

PD[/[dx Fldss ]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch

Vdlms E 7% Vdlms Dffcuhts

Rms Rms Vdlms E 7% Hc

Vdlms E ;% Vdlms Dffcuhts

Rms Rms Vdlms E ;% Hc

Vdlms E 47.=% Vdlms Dffcuhts

Rms Rms Vdlms E 47.=% Hc




7?

bb. Cutput PD[ ch Vdlms Lmkomr

[c frmdtm dh Cutput PD[ lmkomr,

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomrs 8 Frmdtm4. Mhtmr tam Hdim ds Cutput PD[ E 4%

7. Vmlmft Kutbms & [dxms ds tam orcup hdim bh tam ]hkmr `bmlk

6. Vmlmft PD[ `rci tam [ypm c` Kuty/[dx lbst bh tam `bmlk [ypm c` Kuty/[dx

;. Vmlmft tam PD[ Vug [ypm ds Cutput PD[

=. Vmlmft Cutput PD[ E 4% bh tam PD[/[dx Fldss `bmlk `rci tam PD[/[dx Fldss lbst kbspldymk

@bourm 7.40 Cutput PD[ ‖ PD[/[dx Fldss Vmlmftbch


?. [am Umrfmhtdom c` Fdlfuldtbch dhk Imtack c` Fdlfuldtbch wbll gm kbspldymk gdsmk ch tamPD[/[dx Fldss smlmftmk

1. Vmlmft tam rmqubrmk Wcuhkbho Imtack `rci tam lbst kbspldymk2. Dffmpt tc sdvm tam cutput PD[ Lmkomr.




71

Vbibldrly, frmdtm tam `cllcwbho cutput PD[ lmkomrs:

bbb. Frmdtbho [dx Bhvcbfm

[c frmdtm d [dx Bhvcbfm,

Oc tc Odtmwdy c` [dlly 8 Dffcuht Bh`c. 8 Pcuamr [ypms 8 Frmdtm

4. Mhtmr tam Hdim ds [dx Bhvcbfm.

7. Vmlmft [ypm c` Pcufamr ds Vdlms dhk mhtmr tam Dggrmvbdtbch `cr bt ds pmr rmqubrmimht.

6. Vmt Bs [dx Bhvcbfm tc Rms.

;. Wmtdbh tam ctamr km`dult `bmlks.

=. Dffmpt tam [dx Bhvcbfm Pcufamr [ypm.

bv. Frmdtbho d Vuhkry Kmgtcr Lmkomr

[c frmdtm d Vuhkry Kmgtcr (Fustcimr) lmkomr,Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomr 8 Frmdtm

Flbfn ch @47: Fch`bourm guttch dhk smt tam ̀ bmlk ]sm DKKWMVVMV ̀ cr Lmkomr Dffcuhts tc Rms.

Bh tam Lmkomr frmdtbch sfrmmh,

4. Mhtmr tam Hdim ds Idrvml [rdkmrs

7. Vmlmft Vuhkry Kmgtcrs bh tam ]hkmr `bmlk

6. Vmt Idbhtdbh gdldhfms gbll-gy-gbll tc Rms dhk mhtmr tam Km`dult Frmkbt Umrbck b` dhy

;. Bh tam Idblbho Kmtdbls smftbch

[am Hdim wbll gm kbspldymk ds Idrvml [rdkmrs

Mhtmr tam Dkkrmss kmtdbls

Vmlmft tam Vtdtm ds [dibl Hdku dhk mhtmr tam UBH Fckm

Hdim ]hkmr

Orcup

[ypm c`

Kuty/[dx

PD[

Vug[ypm

PD[/[dx

Fldss

Bhvmhtcry

vdlums drmd``mftmk

Umrfmht-

dom c` Fdl-fuldtbch

Imtack

c` Fdl-fuldtbch

Cutput PD[E 7%

Kutbms& [dxms

PD[ CutputPD[

CutputPD[ E 7%

Hc 7% Ch PD[Wdtm

Cutput PD[E ;%

Kutbms& [dxms

PD[ CutputPD[

CutputPD[ E ;%

Hc ;% Ch PD[Wdtm

Cutput PD[E 47.=%

Kutbms& [dxms

PD[ CutputPD[

Cutput PD[E 47.=%

Hc 47.=% Ch PD[Wdtm




72

=. Bh tam [dx Bh`cridtbch smftbch mhtmr tam UDH huigmr dhk mhdglm Vmt/Dltmr PD[ Kmtdbls

@bourm 7.4? Vuhkry Kmgtcr ‖ Idrvml [rdkmrs

0. Mhtmr tam [BH/Vdlms [dx Huigmr

@bourm 7.41 Idrvml [rdkmrs ‖ PD[ Kmtdbls

?. Dffmpt tam PD[ Kmtdbls sfrmmh

1. Dffmpt tam Vuhkry Kmgtcr lmkomr.

Vtmp 7:

Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d tdx bhvcbfm,

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms 8 Vmlmft [dx Bhvcbfm ds tamPcufamr [ypm

4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk, b` rmqubrmk.

7. Vmlmft Idrvml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts.




65

6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh

;. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis

=. Mhtmr tam Tudhtbty ds ; dhk Wdtm ds 77,=55. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E 4% ̀ rci tam Lbst c` Lmkomr Dffcuhts. [amPD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E 4%

?. Vmlmft tam hmxt stcfn btmi ds O B Ubpms. Mhtmr tam Tudhtbty ds ?5 dhk Wdtm ds ;55

1. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E 7% ̀ rci tam Lbst c` Lmkomr Dffcuhts. [amPD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E 7%

2. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 0= dhk Wdtm ds =55

45. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E ;% `rci tam Lbst c` Lmkomr Dffcuhts.[am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E ;%

44. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 1 dhk Wdtm ds 4?,=55

47. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E 47.=% `rci tam Lbst c` Lmkomr Dffcuhts.[am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E 47.=%

46. Vmlmft Udfnbho Fadroms lmkomr dhk mhtmr tam dicuht ds 45,555

4;. Vmlmft tam lmkomrs Cutput PD[ E 4%, Cutput PD[ E 7%, Cutput PD[ E ;% dhk CutputPD[ E 47.=% dhk tam rmspmftbvm vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk

4=. Vmt tam `bmlk Vacw Vtdtutcry Kmtdbls ds Rms

@bourm 7.42 Vdlms Bhvcbfm ‖ Vacw Vtdtutcry Kmtdbls @bmlk




64

40. Bh tam Vtdtutcry Kmtdbls flbfn ch Dlt+@4: Kmtdblmk ickm dhk tam sfrmmh kbspldys ds sacwh:

@bourm 7.75 Vdlms Bhvcbfm ‖ Vtdtutcry Kmtdbls sfrmmh

4?. Dffmpt tam Vtdtutcry Kmtdbls sfrmmh41. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh

42. Mhtmr tam Hdrrdtbch b` rmqubrmk dhk dffmpt tam sdlms bhvcbfm.

75. Urmss Uo ]p nmy tc vbmw tam sdlms bhvcbfm bh dltmrdtbch ickm

74. Urmss @44: @mdturms 8 @4: Dffcuhtbho @mdturms dhk smt Mhdglm Fcipdhy Lcoc tc Rms. Bhtam FIU FcipdhyLcoc Udta sfrmmh, mhtmr tam pdta c` tam fcipdhy lcoc bh Lcfdtbch c` Lcoc`bmlk wbta tam hdim c` tam bidom dhk `blm mxtmhsbch, `cr m.o., F:\[dlly.MWU2\Lcoc.jpo

77. Dffmpt tam @4: Dffcuhtbho @mdturms dhk prmss Dlt+U tc prbht tam bhvcbfm.

76. Flbfn @47: Fch`bourm. Bh tam Bhvcbfm Urbht Fch`bourdtbch, smt tam cptbchs ds obvmh gmlcw:

Urbht Fcipdhy Lcoc tc Rms tc prbht tam fcipdhy lcoc bh tam tdx bhvcbfm. [am Lcfdtbch c`Lcoc `bmlk wbll kbspldy tam lcoc pdta mhtmrmk bh tam @4: Dffcuhtbho @mdturms sfrmmh sc

dffmpt tam sdim. Urbht PD[/FV[ Dhdlysbs c` Btmis tc Rms tc kbspldy tam PD[ Dicuht fadromk bh wcrks.

Urbht PD[/FV[ % Fcluih tc Rms tc kbspldy tam pmrfmhtdom-wbsm grmdnup c` PD[ rdtm dhkdicuht fcluihs dlcho wbta Dssmssdglm vdlum

Urbht Gdsm Furrmhfy Vyigcl `cr [ctdl tc Rms tc kbspldy tam syigcl gm`crm tam tctdldicuht.

7;. [am rmidbhbho `bmlks fdh gm fch`bourmk ds pmr rmqubrmimht.




67

[am prbht prmvbmw c` tam tdxdglm sdlms bhvcbfm kbspldys ds sacwh:

@bourm 7.74 Urbht Urmvbmw c` Vdlms Bhvcbfm

@cr prbhtbho tam Fcipdhy lcoc mhsurm tadt tam lcoc sbzm bs c` 20 x 15 pbxmls.

B` bt bs hct c` tabs kbimhsbch, cpmh tam lcoc bh IV Udbht dpplbfdtbch, flbfn ch

Acim 8 Wmsbzm. Bh tam rmsbzm wbhkcw, smlmft pbxmls, uhfamfn Idbhtdbh

Dspmft Wdtbc dhk mhtmr tam pbxmls `cr Acrbzchtdl ds 20 dhk Pmrtbfdl ds 15 .

Flbfn ch CN tc dffmpt. Fcpy tam rmsbzmk lcoc bh tam Lcoc `blm pdta dhk tamh

prbht tam bhvcbfm.




66

7.4.; IWU Gdsmk Vdlms

Mxdiplm ;:

Ch 0-;-7544, Hdtbchdl [rdkmrs sclk 00 hcs c` O B Ubpms (prbfmk dt e ;55) tc Idrvml [rdkmrs vbkmbhvcbfm huigmr V57 `cr IWU rdtm c ̀e 6=5.

Vtmp 4:

Lmt us ickb`y tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.

Vtcfn Btmi - O B Ubpms

Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 Vtcfn Btmis 8 Dltmr 8 O B Ubpms

Urmss @47: Fch`bourm dhk smt Fdlfuldtm PD[ ch IWU/Idrobhdl tc Rms. Dffmpt tam @47: VtcfnBtmi Fch`bourdtbch dhk stcfn btmi dltmrdtbch sfrmmh.

Vtmp 7:


Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms 8 Vmlmft [dx Bhvcbfm ds tamPcufamr [ypm

Bh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms



6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh.

;. Vmlmft Vdlms E 7% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.=. Ch smlmftbho tam Vdlms E 7% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms E 7%

0. Vmlmft tam Hdim c` Btmi ds O B Ubpms `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 00, tamWdtm dppmdrs ds ;55 dhk Dicuht wbll gm kbspldymk dutcidtbfdlly.

?. Bh IWU/Idrobhdl `bmlk, mhtmr e 6=5.

1. Vmlmft Cutput PD[ E 7% dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk gdsmk ch IWU rdtm(00 * 6= 9 76,455 * 7/455 9 ;07).

2. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc





6;

44. Mhtmr tam Hdrrdtbch b` rmqubrmk.

@bourm 7.77 Vdlms ‖ IWU Gdsmk

47.Urmss R cr Mhtmr tc dffmpt tam vcufamr._ablm prbhtbho tam bhvcbfm prmss @47: Fch`bourm dhk smt Urbht IWU/Idrobhdl Fcluih tc Rms.[am IWU rdtm mhtmrmk bh tam bhvcbfm wbll gm prbhtmk.

7.4.= Vdlm ch Btmi Wdtm wbta Kbspldy c` IWU Bh Bhvcbfm

Mxdiplm =:

Ch 0-;-7544, Hdtbchdl [rdkmrs sclk 0= hcs c` O B Ubpms dt e =55/hcs tc Idrvml [rdkmrs vbkmbhvcbfm huigmr V56 gy sacwbho tam IWU rdtm c` e ;=5 bh tam bhvcbfm.

Vtmp 4:

Lmt us ickb`y tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.

Vtcfn Btmi - Bhsuldtcrs

Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 Vtcfn Btmis 8 Dltmr 8 O B Ubpms

Urmss @47: Fch`bourm dhk smt Fdlfuldtm PD[ ch IWU/Idrobhdl tc Rms. Vmt ]sm IWU tc Urbht tc Rms.




6=

[am stcfn btmi kbspldys ds sacwh:

@bourm 7.76 Vtcfn Btmi ‖ ]sm IWU tc Urbht

Urmss R cr Mhtmr tc dffmpt dhk sdvm.

Vtmp 7:


Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms 8 Vmlmft [dx Bhvcbfm ds tam

Pcufamr [ypmBh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms



6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh.

;. Vmlmft Vdlms E ;% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.

=. Ch smlmftbho tam Vdlms E ;% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms E ;%

0. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 0=, tamWdtm dppmdrs ds =55 dhk Dicuht wbll gm kbspldymk dutcidtbfdlly.

?. Bh IWU/Idrobhdl `bmlk, mhtmr e ;=5.

1. VmlmftCutput PD[ E ;%

dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk gdsmk ch btmi rdtmdhk hct tam IWU rdtm (67,=55 * ;/455 9 4,655).

2. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc





60

44. Mhtmr tam Hdrrdtbch b` rmqubrmk.

@bourm 7.7; IWU Gdsmk Vdlms ‖ Fciplmtmk

47.Urmss R cr Mhtmr tc dffmpt tam vcufamr.Bh tam @47: Fch`bourm c` Pcufamr prbhtbho sfrmmh, smt Urbht IWU/Idrobhdl Fcluih tc Rms.




6?

[am prbht prmvbmw c` tdx bhvcbfm wbta cutput PD[ fdlfuldtmk ch Btmi rdtm wbta kbspldy c` IWU rdtmdppmdrs ds sacwh:

@bourm 7.7= [dx Bhvcbfm - Cutput PD[ Fdlfuldtbch ch Btmi Wdtm wbta Kbspldy c` IWU




61

7.4.0 Vdlms Wmturhs

_amrm d smllbho kmdlmr ads rmfmbvmk gdfn tam occks ds d rmsult c` sdlms rmturh cr uh`ruftb`bmk sdlm,

tam cutput tdx pdbk cr pdydglm tamrmch wbll gm rmkufmk, dkjustmk cr rm`uhkmk bh tam idhhmr ds idygm prmsfrbgmk.

Mxdiplm 0:

Ch 0-;-7544, I/s Hdtbchdl [rdkmrs rmfmbvmk 4= hcs c` O B Ubpms rmturhmk gy Idrvml [rdkmrsdodbhst tam sdlms kdtmk =-;-7544 vbkm bhvcbfm huigmr V54.

Vtmp 4:


[c frmdtm d frmkbt hctm `cr sdlms rmturhs,

Bh @44: @mdturms 8 @4: Dffcuhtbho @mdturms, mhdglm tam cptbch ]sm Bhvcbfm ickm `cr FrmkbtHctms

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 Ftrl+@1: Frmkbt Hctm

4. Urmss tam tcoolm nmy Ftrl+P tc smlmft tam cptbch Ds Bhvcbfm.


6. Vmlmft tam Occks Vclk Wmturhmk `ldo `rci lbst c` PD[ Dkjustimhts bh tam `bmlk ]smk @cr

;. Vmlmft Idrvml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

=. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls

0. Vmlmft Vdlms E 7% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.

?. Ch smlmftbho tam Vdlms E 7% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms E 7%

1. Vmlmft tam Hdim c` Btmi ds O B Ubpms `rci tam Lbst c` Btmis (Bh tam stcfn btmi idstmr, prmss@47> Fch`bourm dhk smt Fdlfuldtm PD[ ch IWU/Idrobhdl tc Hc). Mhtmr tam Tudhtbty ds 4=, tamWdtm dhk Dicuht wbll gm kbspldymk dutcidtbfdlly

2. Vmlmft Cutput PD[ E 7% dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk

45.[am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc





62


@bourm 7.70 Frmkbt Hctm ‖ Vdlms Wmturhs


7.7 Uurfadsm dhk Vdlm c` Mxmipt Occks

Mxmiptmk Vdlms rm`mrs tc tam sdlm c` occks wabfa drm mxmiptmk `rci PD[ gy hctb`bfdtbch, `rcitbim tc tbim.

7.7.4 Mxmiptmk Uurfadsms

Mxdiplm ?:

Ch 6-;-7544, Hdtbchdl [rdkmrs purfadsmk 755 hcs c` tam pmrbckbfdl ‖ [am B[ Jcurhdl `cr e 4=5

mdfa `rci I/s. Vwdstabn Dsscfbdtms, Famhhdb vbkm bhvcbfm huigmr 57.

Vtmp 4:





;5

Frmdtbho Lmkomrs

b. Uurfadsms ‖ Mxmipt Lmkomr


Frmdtm tam Uurfadsms ‖ Mxmipt Lmkomr wbta tam `cllcwbho kmtdbls:

bb. Frmdtbho d Vuhkry Frmkbtcr Lmkomr

Frmdtm tam suhkry frmkbtcr lmkomr ‖ Vwdstabn Dsscfbdtms gy `cllcwbho tam stmps obvmh bhMxdiplm 4.

bbb. PD[ Fciickbty

Frmdtm tam PD[ Fciickbty wbta tam kmtdbls obvmh bh tam `cllcwbho tdglm:

bv. Vtcfn Btmi ‖ [am B[ Jcurhdl

Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:

Vtmp 7:

Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2[c frmdtm d purfadsm mxmipt vcufamr,

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms

Bh tam @47: Uurfadsm Bhvcbfm Fch`bourdtbch, smt tam cptbch ]sm Fciich Lmkomr D/f `cr BtmiDllcfdtbch tc Rms


7. Vmlmft tam Udrty‒s D/f Hdim ds Vwdstabn Dsscfbdtms `rci tam Lbst c` Lmkomr Dffcuhts.

Hdim ]hkmr Bhvmhtcryvdlums drmd``mftmk

]smk bhPD[

Wmturhs

PD[/[dxFldss

]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch

Uurfadsms ‖Mxmipt

Uurfadsms Dffcuhts

Rms Rms Uurfadsms ‖Mxmipt

Hc

Vl.Hc.

Hdim ]smk @cr

PD[

FciickbtyFckm


4 Umrbckbfdls PD[ ?44 @curta Vfamkulm ‖ Udrt G 44

Hdim ]hkmr ]hbtsPD[ Kmtdbls


[am B[ Jcurhdl Urbidry Hcs Umrbckbfdls 5%




;4

6. Vmlmft Uurfadsms ‖ Mxmipt lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.

;. Ch smlmftbho tam Uurfadsm ‖ Mxmipt Lmkomr, tam PD[/[dx Fldss dppmdrs ds Uurfadsms ‖Mxmipt dutcidtbfdlly

=. Vmlmft tam Hdim c` Btmi ds [am B[ Jcurhdl `rci tam Lbst c` Btmis

0. Mhtmr tam Tudhtbty ds 755 dhk Wdtm ds 4=5. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

?. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc



45.[am fciplmtmk Uurfadsms Pcufamr sfrmmh bs kbspldymk ds sacwh:

@bourm 7.7? Uurfadsm ‖ Mxmipt Bhvcbfm

44. Urmss R cr Mhtmr tc dffmpt.




;7

7.7.7 Mxmiptmk Vdlms

Mxdiplm 1:

Ch ?-;-7544, Hdtbchdl [rdkmrs sclk 415 hcs c` [am B[ Jcurhdl `cr e 755 tc Vuprmim Gccn Vtcrms,Famhhdb vbkm bhvcbfm huigmr VH54.

Vtmp 4:

Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam dgcvm trdhsdftbch.

Frmdtbho Lmkomrs

b. Vdlms ‖ Mxmipt

[c frmdtm d Vdlms ‖ Mxmipt Lmkomr

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 FrmdtmFrmdtm tam Vdlms ‖ Mxmipt Lmkomr wbta tam `cllcwbho kmtdbls:

bb. Vuhkry Kmgtcr Lmkomr

Frmdtm tam suhkry kmgtcr lmkomr - Vuprmim Gccn Vtcrms gy `cllcwbho tam stmps obvmh bh Mxdiplm6.

Vtmp 7:


4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm` `bmlk

7. Vmlmft tam Udrty‒s D/f Hdim ds Vuprmim Gccns Vtcrm `rci tam Lbst c` Lmkomr Dffcuhts.

6. Vmlmft Vdlms ‖ Mxmipt lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.

;. Ch smlmftbho tam Vdlms ‖ Mxmipt Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms ‖ Mxmiptdutcidtbfdlly

=. Vmlmft tam Hdim c` Btmi ds [am B[ Jcurhdl `rci tam Lbst c` Btmis0. Mhtmr tam Tudhtbty ds 415 dhk Wdtm ds 755. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

?. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc

1. Dffmpt tam km`dult gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh


Hdim ]hkmr Bhvmhtcryvdlums drmd``mftmk

]smk bhPD[

Wmturhs

PD[/[dx Fldss ]sm ̀ crDssmssdglm

Pdlum Fdlfuldtbch

Vdlms ‖ Mxmipt Vdlms Dffcuhts Rms Rms Vdlms ‖ Mxmipt Hc




;6

45.[am fciplmtmk Vdlms Pcufamr sfrmmh bs kbspldymk ds sacwh:

@bourm 7.71 Vdlms ‖ Mxmipt Bhvcbfm


7.7.6 Vdlms Wmturhs

Mxdiplm 2:

Ch 1-;-7544, I/s Hdtbchdl [rdkmrs rmfmbvmk 45 hcs c` [am B[ Jcurhdl sclk tc Vuprmim GccnVtcrms ch ?-;-7544 vbkm bhvcbfm huigmr VH54.

Vtmp 4:


[c frmdtm d frmkbt hctm `cr sdlms rmturhs,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 Ftrl+@1: Frmkbt Hctm


7. Vmlmft tam Occks Vclk Wmturhmk `ldo `rci lbst c` PD[ Dkjustimhts bh tam `bmlk ]smk @cr

6. Vmlmft Vuprmim Gccn Acusm bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` LmkomrDffcuhts

;. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls




;;

=. Vmlmft tam Hdim c` Btmi ds [am B[ Jcurhdl `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 45,tam Wdtm dhk Dicuht wbll gm kbspldymk dutcidtbfdlly

0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms ‖ Mxmipt `rci tam Lbst c` Lmkomr Dffcuhts.

[am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms ‖ Mxmipt?. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc



@bourm 7.72 Frmkbt Hctm ‖ Mxmipt Vdlms Wmturhs


7.6 Bhtmr-Vtdtm Uurfadsms dhk Vdlms

D rmobstmrmk FV[ kmdlmr purfadsms dhk smlls occks cutsbkm tam stdtm dhk pdys tam FV[ (Fmhtrdl

Vdlms [dx). Omhmrdlly, tam FV[ pdbk ch purfadsms `rci cutsbkm tam stdtm (b.m., Bhtmr-stdtm Uur-fadsms) bs hmbtamr dllcwmk tc smt-c`` dodbhst Cutput PD[ (PD[ fcllmftmk ch Vdlms wbtabh tam stdtm)pdydglm hcr dodbhst Cutput FV[ (FV[ fcllmftmk ch Bhtmr-stdtm Vdlms) pdydglm. [aus, tam FV[ pdbkch Bhtmr-stdtm purfadsms bs trmdtmk ds pdrt c` prcfurmimht fcst cr tam fcst c` purfadsms. Acwmvmr,bh fdsm c` Bhtmr-stdtm Vdlms, ‑Bhput PD[‒ fdh gm dkjustmk dodbhst ‑Cutput FV[‒ pdydglm kurbho tamichta.

[am dssmssdglm vdlum c` bhtmr-stdtm purfadsms dhk sdlms turhcvmr, FV[ pdbk dhk fcllmftmk ch tambhtmr-stdtm trdhsdftbchs drm fdpturmk dhk rmpcrtmk smpdrdtmly bh Dhhmxurms dhk FV[ Wmturhs.




;=

7.6.4 Bhtmr-Vtdtm Uurfadsms Dodbhst @cri F

Mxdiplm 45:

Ch 1-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk 4= hcs c` Dbr Fchkbtbchmrs ̀ rci Vuhlbtm Mhtmrprbsms,Iuigdb `cr e 7=,555 mdfa vbkm Bhvcbfm Hc. 56, gy bssubho F @cri. FV[ E 7% wds fadromk wablmbhvcbfbho.

Vtmp 4:

Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam dgcvm trdhsdftbch:

b. Bhtmr-Vtdtm Uurfadsms Lmkomr

Frmdtm tam bhtmr-stdtm purfadsm lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:

bb. FV[ ch Uurfadsm Lmkomr

Frmdtm tam bhput FV[ lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:

bbb. Vuhkry Frmkbtcr Lmkomr

Frmdtm tam suhkry frmkbtcr lmkomr ‖ Vuhlbtm Mhtmrprbsms gy `cllcwbho tam stmps obvmh bh Mxdiplm 4.

bv. PD[ Fciickbty Frmdtbch

Frmdtm tam PD[ Fciickbty wbta tam ̀ cllcwbho kmtdbls:

Lmkomr ]hkmrOrcup

Bhvmhtcry Pdlumsdrm d``mftmk

]smk bh PD[Wmturhs

PD[/[dx Fldss

Bhtmrstdtm Uur-fadsms E 7%

Uurfadsm Dffcuhts

Rms Rms Bhtmrstdtm Uurfadsms E7% Dodbhst @cri F

Hdim ]hkmrOrcup

[ypm c`Kuty/[dx

PD[/[dx Fldss Bhvmhtcryvdlums drmd``mftmk


tbch

Imtack c`Fdlfuldtbch

FV[-7%(Uurfadsm)

Kutbms& [dxms

FV[ BhtmrstdtmUurfadsms E 7%

Dodbhst @cri F

Hc 7% Ch PD[Wdtm

Vl.Hc.

Hdim ]smk @cr

PD[

FciickbtyFckm


4 Dbr Fchkbtbchmrs PD[ 65; @brst Vfamkulm ‖ Udrt F 6




;0

v. Vtcfn Btmi ‖ Dbr Fchkbtbchmr


Vtmp 7:

Lmt us mhtmr tam purfadsm trdhsdftbch bh [dlly.MWU 2

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm


7. Vmlmft Vuhlbtm Mhtmrprbsms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls

;. Vmlmft Bhtmrstdtm Uurfadsms E 7% lmkomr bh tam Uurfadsm Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts

=. Ch smlmftbho tam Bhtmrstdtm Uurfadsm E 7% lmkomr, tam PD[/[dx Fldss dppmdrs ds BhtmrstdtmUurfadsms E 7% Dodbhst @cri F

0. Vmlmft tam Hdim c` Btmi ds Dbr Fchkbtbchmr `rci tam Lbst c` Btmis

?. Mhtmr tam Tudhtbty ds 4= dhk Wdtm ds 7=,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

1. Vmlmft FV[-7% (Uurfadsm) lmkomr `rci tam Lbst c` Lmkomr Dffcuhts dhk tam rdtm dppmdrs ds7%. [am dicuht c` FV[ wbll omt fdlfuldtmk dutcidtbfdlly dhk wbll `cri pdrt c` tam purfadsmfcst.

2. Vmlmft @cri F ds @cri tc Bssum. Mhtmr tam @cri Vmrbms Huigmr , @cri huigmr dhk Kdtm

45. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc

44. Dffmpt tam km`dult Gbll Dllcfdtbch bh tam Gbll-wbsm Kmtdbls sfrmmh



Dbr Fchkbtbchmr Urbidry Hcs Dbr Fchkbtbchmrs 47.=%




;?


@bourm 7.65 Bhtmrstdtm Uurfadsms dodbhst @cri F


7.6.7 Bhtmrstdtm Uurfadsms dt Iultbplm FV[ Wdtms

Mxdiplm 44:

Ch 2-;-7544, Hdtbchdl [rdkmrs purfadsmk tam `cllcwbho btmis `rci Vuhlbtm Mhtmrprbsms vbkmbhvcbfm huigmr 5;:

Vtmp 4:


Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht FV[

Oclk Jmwmllmry 7 75,555 ;5,555 4%

Bhsuldtcrs 65 675 2,055 ;%

Pdfuui Flmdhmr 7 4=,555 65,555 47.=%




;1

b. Bhtmr-Vtdtm Uurfadsm Lmkomrs

Frmdtm tam Bhtmrstdtm Uurfadsm Lmkomrs wbta tam `cllcwbho kmtdbls

bb. FV[ ch Uurfadsm Lmkomrs

Frmdtm tam FV[ ch Uurfadsm Lmkomrs wbta tam `cllcwbho kmtdbls

bbb. Vuhkry Kmgtcr Lmkomr

Frmdtm tam suhkry frmkbtcr lmkomr ‖ ]hbvmrsdl Mhtmrprbsms gy `cllcwbho tamstmps obvmh bh Mxdiplm4.

Vtmp 7:

Lmt us mhtmr tam purfadsm trdhsdftbch bh [dlly.MWU 2



7. Vmlmft Vuhlbtm Mhtmrprbsms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

Hdim ]hkmrOrcup


]smk bhPD[

Wmturhs


Pdlum Fdlfuldtbch

BhtmrstdtmUurfadsms E4%

Uurfadsm Dffcuhts

Rms Rms BhtmrstdtmUurfadsms E 4%

Hc

BhtmrstdtmUurfadsms E;%

Uurfadsm Dffcuhts

Rms Rms BhtmrstdtmUurfadsms E ;%

Hc

Bhtmrstdtm

Uurfadsms E47.=%

Uurfadsm

Dffcuhts

Rms Rms Bhtmrstdtm

Uurfadsms E 47.=%

Hc

Hdim ]hkmrOrcup

[ypm c`Kuty/[dx



tbch

Imtack c`Fdlfuld-

tbch

FV[-4%

(Uurfadsm)

Kutbms

& [dxms

FV[ Bhtmrstdtm

Uurfadsms E 4%

Hc 4% Ch PD[

WdtmFV[-;%(Uurfadsm)

Kutbms& [dxms

FV[ BhtmrstdtmUurfadsms E ;%

Hc ;% Ch PD[Wdtm

FV[-47.=%(Uurfadsm)

Kutbms& [dxms

FV[ BhtmrstdtmUurfadsms E47.=%

Hc 47.=% Ch PD[Wdtm




;2

6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls


=. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 75,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Uurfadsms E 4% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Uur-fadsms E 4%

?. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 65 dhk Wdtm ds 675

1. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Uurfadsms E ;% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Uur-fadsms E ;%

2. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 4=,555

45. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Uurfadsms E 47.=% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Uur-

fadsms E 47.=%44. Vmlmft tam lmkomrs FV[-4%(Uurfadsm), FV[-;%(Uurfadsm) dhk FV[-47.=%(Uurfadsm) dhk

tam rmspmftbvm vdlums wbll gm dutcidtbfdlly fdlfuldtmk

47. [am `bmlk Vacw Vtdtutcry Kmtdbls tc Hc. Wmtdbh tam sdim smttbho.


4;. Mhtmr tam Hdrrdtbch b` rmqubrmk

@bourm 7.64 Bhtmrstdtm Uurfadsms dt Iultbplm FV[ Wdtms

4=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.




=5

7.6.6 Bhtmr-Vtdtm Vdlms Dodbhst @cri F

Mxdiplm 47:

Ch 2-;-7544, I/s Hdtbchdl [rdkmrs sclk = Hcs. c` Dbr Fchkbtbchmrs tc Kboblbhn [rdkmrs, Aykmrdgdk`cr e 71,555 mdfa vbkm Bhvcbfm Hc. VH56 dodbhst @cri F. Udfnbho fadroms dicuhtmk tc e ;,=55.FV[ E 7% wds fadromk wablm bhvcbfbho.

Vtmp 4:


b. Bhtmr-Vtdtm Vdlms Lmkomr

Frmdtm tam bhtmr-stdtm sdlms lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:

bb. FV[ E 7% Lmkomr

Frmdtm tam FV[ E 7% lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:


Frmdtm tam suhkry kmgtcr lmkomr ‖ Kboblbhn [rdkmrs gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.

Vtmp 7:

Lmt us hcw mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2

[c frmdtm dh Bhtmrstdtm Vdlm Pcufamr,

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms

4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk

7. Vmlmft Kboblbhn [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr tam rmqubrmk kmtdbls

;. Vmlmft Bhtmrstdtm Vdlms E 7% lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c` LmkomrDffcuhts

=. Ch smlmftbho tam Bhtmrstdtm Vdlms E 7%, tam PD[/[dx Fldss dppmdrs ds Bhtmrstdtm Vdlms E7% Dodbhst @cri F

Lmkomr ]hkmr Bhvmhtcry Pdlumsdrm d``mftmk ]smk bh PD[Wmturhs PD[/[dx Fldss

Bhtmrstdtm VdlmsE 7%

Vdlms Dffcuhts

Rms Rms Bhtmrstdtm Vdlms E 7% Dodbhst @cri F

Lmkomr ]hkmr [ypm c`Kuty /

[dx

PD[/[dx Fldss BhvmhtcryPdlums drmd``mftmk

Umrfmhtdomc` fdlfuld-

tbch

Imtack c`Fdlfuldtbch

FV[ E7%

Kutbms& [dxms

FV[ FV[ E 7% Dodbhst @cri F

Hc 7% Ch PD[Wdtm




=4

0. Vmlmft tam Hdim c` Btmi ds Dbr Fchkbtbchmr `rci tam Lbst c` Btmis

?. Mhtmr tam Tudhtbty ds = dhk Wdtm ds 71,555. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk.

1. Vmlmft Udfnbho Fadroms `rci tam Lbst c` Lmkomr Dffcuhts dhk mhtmr tam dicuht ds ;,=55

2. Vmlmft FV[ E 7% dhk tam dicuht bs dutcidtbfdlly fdlfuldtmk

45. Vmt tam cptbch Bs Kmfldrmk Occks Vdlms tc Hc

44. Vmlmft @cri F ds @cri tc Wmfmbvm

47. [am @cri huigmr dhk Kdtm `bmlks wbll gm kbspldymk ch smlmftbho tam @cri tc Wmfmbvm `rcitam @cri [ypms lbst

46. Mhtmr tam @cri huigmr dhk Kdtm

4;. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc

4=. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh

40. Mhtmr Hdrrdtbch b` rmqubrmk

@bourm 7.67 Vdlms Bhvcbfm ‖ Vdlms Dodbhst F @cri

4?. Urmss R cr Mhtmr tc dffmpt dhk sdvm.




=7

7.6.; Bhtmr-Vtdtm Vdlms dt Iultbplm FV[ Wdtms

Mxdiplm 46:

Ch 44-;-7544, Hdtbchdl [rdkmrs sclk tam `cllcwbho btmis tc Pmrchd [rdkmrs vbkm bhvcbfm huigmrVH56:

Vtmp 4:


b. Bhtmr-Vtdtm Vdlms Lmkomrs

Frmdtm tam Bhtmrstdtm Vdlms Lmkomrs wbta tam `cllcwbho kmtdbls

bb. FV[ ch Vdlms Lmkomrs

Frmdtm tam FV[ ch Vdlms Lmkomrs wbta tam `cllcwbho kmtdbls

Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht FV[

Oclk Jmwmllmry 7 77,=55 ;=,555 4%

Bhsuldtcrs 65 =55 4=,555 ;%

Pdfuui Flmdhmr 7 4?,=55 6=,555 47.=%

Hdim ]hkmrOrcup


]smk bhPD[

Wmturhs


Pdlum Fdlfuldtbch

Bhtmrstdtm VdlmsE 4%

Vdlms Dffcuhts

Rms Rms Bhtmrstdtm VdlmsE 4%

Hc

Bhtmrstdtm Vdlms

E ;%

Vdlms

Dffcuhts

Rms Rms Bhtmrstdtm Vdlms

E ;%

Hc

Bhtmrstdtm VdlmsE 47.=%

Vdlms Dffcuhts

Rms Rms Bhtmrstdtm VdlmsE 47.=%

Hc

Hdim ]hkmrOrcup

[ypm c`Kuty/[dx

PD[/[dxFldss



tbch

Imtack c`Fdlfuld-

tbch

FV[ E 4% Kutbms& [dxms

FV[ FV[ E 4% Hc 4% Ch PD[Wdtm

FV[ E ;% Kutbms& [dxms

FV[ FV[ E ;% Hc ;% Ch PD[Wdtm

FV[ E 47.=% Kutbms& [dxms

FV[ FV[ E 47.=% Hc 47.=% Ch PD[Wdtm




=6


Frmdtm tam suhkry kmgtcr lmkomr ‖ Pmrchd [rdkmrs gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.

Vtmp 7:

Lmt us mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2


4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk

7. Vmlmft Kboblbhn [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts



=. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 75,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Vdlms E 4% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Vdlms E 4%

?. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 65 dhk Wdtm ds 675

1. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Vdlms E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Vdlms E ;%


45. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Vdlms E 47.=% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Vdlms E 47.=%

44. Vmlmft tam lmkomrs FV[ E 4, FV[ E ;%dhk FV[ E 47.=%dhk tam rmspmftbvm vdlums wbll gmdutcidtbfdlly fdlfuldtmk

47. Vmt Bs Kmfldrmk Occks Vdlm tc Hc.

46. [am `bmlk Vacw Vtdtutcry Kmtdbls tc Hc. Wmtdbh tam sdim smttbho.

4;. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh




=;

4=. Mhtmr tam Hdrrdtbch b` rmqubrmk

@bourm 7.66 Bhtmr-Vtdtm Vdlms dt Iultbplm FV[ Wdtms


7.6.= Bhtmr-stdtm Vdlms uhkmr Vmf. 45

Ds pmr [H PD[ Dft, tam sdlms turhcvmr idkm gy d kmdlmr bh tam fcursm c` bhtmr-stdtm trdkm crfciimrfm tc tam ocvmrhimht cr d rmobstmrmk kmdlmr ctamr tadh tam ocvmrhimht, bh rmspmft c` tam`cllcwbho occks, drm rmqubrmk tc gm rmpcrtmk smpdrdtmly bh tam gcx prcvbkmk bh tam @cri ‖ B.

Occks bhtmhkmk `cr rm-sdlm cr hctb`bmk gy tam Fmhtrdl Ocvmrhimht, `cr usm gy tam kmdlmr bhtam idhu`dfturm cr prcfmssbho c` occks `cr sdlm cr tam tmlmfciiuhbfdtbchs hmtwcrn cr bhibhbho cr bh tam omhmrdtbch cr kbstrbgutbch c` mlmftrbfbty cr dhy ctamr `cri c` pcwmr

Fchtdbhmrs cr ctamr idtmrbdls bhtmhkmk `cr usm bh pdfnbho c` occks `cr sdlm

Mxdiplm 4;:

Ch 44-;-7544, I/s Hdtbchdl [rdkmrs sclk 1 Hcs. c` Vbln @dgrbfs tc @crtuhm Domhfbms, Daimkdgdk`cr e 1,555 mdfa vbkm bhvcbfm huigmr VH5;.




==

Vtmp 4:


b. Bhtmr-Vtdtm Vdlms Lmkomr `cr Vpmfbdl Fdtmocry OccksFrmdtm tam bhtmr-stdtm sdlms lmkomr `cr spmfbdl fdtmocry occks wbta tam kmtdbls ds obvmh bh tam`cllcwbho tdglm:


Frmdtm tam suhkry kmgtcr lmkomr ‖ @crtuhm Domhfbms gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.

Vtmp 7:

Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2

[c frmdtm dh mhtry `cr Bhtmr-Vtdtm Vdlm c` Vpmfbdl Fdtmocry occks,



7. Vmlmft tam Udrty‒s D/f Hdim ds @crtuhm Domhfbms `rci tam Lbst c` Lmkomr Dffcuhts

6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh

;. Vmlmft Bhtmr-Vtdtm Vdlms ‖ Vpl Fdtmocry lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts

=. Ch smlmftbho tam Bhtmr-Vtdtm Vdlms ‖ Vpl Fdtmocry, tam PD[/[dx Fldss dppmdrs ds Bhtmr-VtdtmVdlms‖Vpl. Fdtmocry Occks `rci tam PD[/[dx Fldss lbst

0. Vmlmft tam Hdim c` Btmi ds Vbln @dgrbfs

?. Mhtmr tam Tudhtbty ds 1 dhk Wdtm ds 1,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

1. Vmlmft FV[ E 7% lmkomr dhk tam dicuht wbll gm dutcidtbfdlly kbspldymk

2. Vmt tam cptbch Bs Kmfldrmk Occks Vdlms tc Rms

45. Vmt @cris tc Wmfmbvm ds Hct Dpplbfdglm



Lmkomr ]hkmr Bhvmhtcry Pdlumsdrm d``mftmk

]smk bh PD[Wmturhs

PD[/[dx Fldss

Bhtmrstdtm Vdlms ‖Vpl Fdtmocry

Vdlms Dffcuhts

Rms Rms Bhtmr-Vtdtm Vdlms ‖Vpl. Fdtmocry Occks




=0

46. Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk, b` rmqubrmk

@bourm 7.6; Vdlms Bhvcbfm ‖ Vdlm c` Vpmfbdl Fdtmocry Occks

4;. Urmss R cr Mhtmr tc dffmpt dhk sdvm.

7.; Uurfadsm `rci ]h-rmobstmrmk Kmdlmrs

Mxdiplm 4=:

Ch 47-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk tam occks `rci Obzic [rdkmrs, dh uhrmobstmrmkkmdlmr vbkm bhvcbfm huigmr 5=, tam kmtdbls c` wabfa drm ds obvmh gmlcw:

Ch tam sdim kdy, I/s Hdtbchdl [rdkmrs rmfcrkmk d jcurhdl dkjustimht mhtry tc dffcuht `cr tambhput tdx frmkbt ch purfadsm `rci ]WK.

Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht PD[

Oclk Jmwmllmry 7 75,555 ;5,555 4%

Bhsuldtcrs = 675 4,055 ;%Pdfuui Flmdhmr 6 4=,555 ;=,555 47.=%




=?

Vtmp 4:


Frmdtbho Lmkomrsb. Lmkomrs `cr Uurfadsms @rci ]WKs

bb. Lmkomr `cr [dx Udbk ch Uurfadsms idkm `rci ]WKs


Frmdtm tam suhkry frmkbtcr lmkomr ‖ Obzic [rdkmrs gy `cllcwbho tam stmps obvmh bh mxdiplm 4.

bv. Mhdglbho PD[ Dkjustimhts bh Jcurhdl Pcufamr [ypm

[c frmdtm d PD[ Dkjustimht fldss `cr jcurhdl vcufamrs,

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Pcufamr [ypms 8 Dltmr 8 Jcurhdl

Hdim ]hkmrOrcup


]smk bhPD[

Wmturhs


Uurfadsms`rci ]WKs E4%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 4%

Hc

Uurfadsms`rci ]WKs E

;%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms @rci]WKs ‖ [dxdglm

Occks E ;%

Hc

Uurfadsms`rci ]WKs E47.=%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 47.=%

Hc

Hdim ]hkmrOrcup


]smk bhPD[

Wmturhs

PD[/[dx Fldss ]sm ̀ cr Dssmssd-glm Pdlum Fdlfuld-

tbch

[dx Udbk ch]WK UurfadsmsE 4%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 4%

Hc

[dx Udbk ch]WK UurfadsmsE ;%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E ;%

Hc

[dx Udbk ch]WK UurfadsmsE 47.=%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 47.=%

Hc




=1

4. Bh tam Pcufamr [ypm Dltmrdtbch sfrmmh, mhtmr tam Hdim c` Fldss ds PD[ Dkjustimht Fldss

@bourm 7.6= Jcurhdl Pcufamr [ypm ‖ Pcufamr Fldss

7. Urmss Mhtmr tc vbmw tam Pcufamr [ypm Fldss sfrmmh

6. Vmt ]sm Fldss `cr PD[ Dkjustimhts tc Rms

@bourm 7.60 Pcufamr [ypm Fldss sfrmmh

;. Dffmpt tam Pcufamr [ypm Fldss sfrmmh dhk rmturh tc tam Pcufamr [ypm Dltmrdtbch sfrmmh

=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.

Vtmp 7:

Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2.

b. Uurfadsm vcufamr `cr [dxdglm Occks purfadsmk `rci ]WKsOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms

Bh @47: Uurfadsm Bhvcbfm Fch`bourdtbch smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tcHc


7. Vmlmft tam Udrty‒s D/f Hdim ds Obzic [rdkmrs `rci tam Lbst c` Lmkomr Dffcuhts

6. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis




=2

;. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 75,555. [am dicuht bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk.

=. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms `rci ]WKs E 4% `rci tam Lbst c`

Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms @rci]WKs ‖ [dxdglm Occks E 4%

0. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds = dhk Wdtm ds 675

?. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms `rci ]WKs E ;% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms @rci]WKs ‖ [dxdglm Occks E ;%


2. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms `rci ]WKs E 47.=% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms @rci]WKs ‖ [dxdglm Occks E 47.=%


44. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh47. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk

@bourm 7.6? Uurfadsm Bhvcbfm ‖ Uurfadsm `rci ]WKs





05

bb. Jcurhdl Dkjustimht Mhtry tc Dffcuht `cr [dx ch Uurfadsm `rci ]WKs


[c frmdtm d jcurhdl dkjustimht mhtry tc dffcuht `cr tdx ch purfadsm `rci ]WKs,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl

4. Vmlmft [dx ch ]WK Uurfadsm ds tam PD[ Dkjustimht Fldss bh tam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ [dx Udbk ch ]WK Uurfadsms E 4%. Bh tam PD[ Fldss Kmtdbls sfrmmh, tamPD[/[dx Fldss wbll gm kbspldymk ds Uurfadsm @rci ]WKs ‖ [dxdglm Occks E 4%

6. Mhtmr tam dicuht ds ;55 (b.m., ;5,555*4% PD[) bh tam kmgbt `bmlk

;. Vbibldrly, kmgbt tam lmkomr ‖ [dx Udbk ch ]WK Uurfadsms E ;%. Bh tam PD[ Fldss Kmtdblssfrmmh, tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsm @rci ]WKs ‖ [dxdglm Occks E ;

=. Mhtmr tam dicuht ds 0; (b.m., 4,055*;% PD[)

0. Kmgbt tam lmkomr ‖ [dx Udbk ch ]WK Uurfadsms E 47.=%. Bh tam PD[ Fldss Kmtdbls sfrmmh,tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsm @rci ]WKs ‖ [dxdglm Occks E 47.=%

?. Mhtmr tam dicuht ds =,07= (b.m., ;=,555*47.=% PD[)

1. Frmkbt Cutput PD[ E 4% lmkomr.

2. Bh tam PD[ Fldss Kmtdbls sfrmmh, Cutput PD[ E 4% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds ;5,555.

45.Vmlmft tam rmqubrmk fciickbty. Dhy huigmr c` Fciickbtbms fdh gm smlmftmk bh tam Fciick-bty Hdim `bmlk dhk dssmssdglm vdlum fdh gm spmfb`bmk `cr mdfa sufa tadt tam tctdl tdx vdlumidtfams wbta tam dicuht kmgbtmk.

44.Amrm smlmft tam Fciickbty ds Jmwmllmry wbta Dssmssdglm Pdlum c` ;5,555. [dx dicuht wbllgm dutcidtbfdlly fdlfuldtmk dhk kbspldymk.

@bourm 7.61 PD[ Fldss Kmtdbls sfrmmh

47.Mhtmr tam frmkbt dicuht ds ;55

46.Vbibldrly, frmkbt Cutput PD[ E ;% lmkomr.

4;.Bh tam PD[ Fldss Kmtdbls sfrmmh, Cutput PD[ E ;% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,055.

4=.Vmlmft tam Fciickbty ds Bhsuldtcrs wbta Dssmssdglm Pdlum c` 4,055. [am [dx dicuht wbllgm dutcidtbfdlly fdlfuldtmk dhk kbspldymk

40.Mhtmr tam frmkbt dicuht ds 0;

4?.Frmkbt Cutput PD[ E 47.=% lmkomr.

41.Bh tam PD[ Fldss Kmtdbls sfrmmh, Cutput PD[ E 47.=% wbll gm kbspldymk bh tam PD[/[dxFldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds ;=,555.

42.Vmlmft tam Fciickbty ds Pdfuui Flmdhmrs wbta Dssmssdglm Pdlum c` ;=,555. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk




04

75.[am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk

74.Mhtmr tam Hdrrdtbch b` rmqubrmk

@bourm 7.62 Jcurhdl Pcufamr ‖ [dx ch ]WK Uurfadsm


7.= Mxpcrts

Mxdiplm 40:

Ch 47-;-7544, I/s Hdtbchdl [rdkmrs sclk tam `cllcwbho btmis tc Zmtd Bhf., Hmw Rcrn vbkm bhvcbfmhuigmr VH5=.

[am fchvmrsbch `dftcr pmr $ bs “4 $ 9 e ;1’

Ch 46-;-7544, I/s Hdtbchdl [rdkmrs rmfcrkmk dh dkjustimht mhtry tc dffcuht `cr rm`uhk fldbimkch bhput PD[ pdbk ch mxpcrtmk occks.

Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm (bh ‑$‒) Dicuht (bh ‑$‒)

Oclk Jmwmllmry 6 ?;5 7,775

Pdfuui Flmdhmrs 7 =65 4,505




07

Vtmp 4:

Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr mxpcrt sdlms.

Frmdtbho Lmkomrsb. Mxpcrts Lmkomr

bb. Wm`uhk ch Mxpcrts Lmkomr


Frmdtm tam suhkry kmgtcr lmkomr ‖ Zmtd Bhf. gy `cllcwbho tam stmps obvmh bh mxdiplm 6.

bv. @crmboh Furrmhfy Frmdtbch

Bh @44: @mdturms 8 @4: Dffcuhtbho @mdturms smt Dllcw Iultb-Furrmhfy tc Rms

[c frmdtm d `crmboh furrmhfy,

Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Furrmhfbms 8 Frmdtm

Vtmp 7:Lmt us mhtmr tam sdlms trdhsdftbch dhk tam dkjustimht mhtry bh [dlly.MWU 2.

b. Vdlms Bhvcbfm `cr Mxpcrt c` Occks

[c frmdtm tam Vdlms vcufamr `cr Mxpcrt c` occks,


Bh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms

Hdim ]hkmr Orcup Bhvmhtcryvdlums drmd``mftmk

]smk bhPD[

Wmturhs


Mxpcrts Vdlms Dffcuhts Rms Rms Mxpcrts Hc

Lmkomr ]hkmr Bhvmhtcry

vdlums drmd``mftmk

]sm ̀ cr Dssmssdglm

Pdlum Fdlfuldtbch

]smk bh PD[

Wmturhs

Wm`uhk ch Mxpcrts Bhkbrmft Bhfcims Hc Hc Hc

Vyigcl @cridlHdim

Huigmrc`

KmfbidlUldfms

VacwDicuhtsbh Ibllbch

Bs VyigclV]@@BQMK

tcDicuht

Uut d VUDFMgmtwmmh

Dicuht dhkVyigcl

Kmfbidl Uldfms ̀ crUrbhtbho Dicuhts

bh _crks

$ ]VKclldrs

7 Hc Rms Rms 7




06


7. Vmlmft Zmtd Mlmftrchbfs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

6. Mhtmr tamKmspdtfa Kmtdbls

bh tamUdrty Kmtdbls

sfrmmh;. Vmlmft tam Mxpcrts lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

=. Ch smlmftbho tam Vdlms Lmkomr , tam PD[/[dx Fldss dppmdrs ds Mxpcrts `rci tam PD[/[dxFldss lbst

0. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis

?. Mhtmr tam Tudhtbty ds = dhk Wdtm ds $?;5. [am @crmx Wdtm c` Mxfadhom sfrmmh wbll gm kbs-pldymk `cr mhtmrbho tam fchvmrsbch `dftcr. Mhtmr tam kmtdbls ds sacwh:

@bourm 7.;5 @crmx Wdtm c` Mxfadhom sfrmmh

1. [am vdlum bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk.

2. Urmss Mhtmr nmy tc vbmw tam PD[ [diblhdkuMxpcrtBHP sfrmmh

45. Vpmfb`y tam kmtdbls ds sacwh:

@bourm 7.;4 Mxpcrts ‖ Bhput [dx Kmtdbls sug-sfrmmh `cr Oclk Jmwmllmry

44. Vbibldrly, smlmft tam stcfn btmi Pdfuui Flmdhmrs `rci tam Lbst c` Btmis

47. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds $=65. Dffmpt tam mxfadhom rdtm ds e ;1 pmr $

46. [am vdlum bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk.




0;

4;. Urmss Mhtmr nmy tc vbmw tam PD[ [diblhdkuMxpcrtBHP sfrmmh

4=. Vpmfb`y tam kmtdbls ds sacwh:

@bourm 7.;7 Mxpcrts ‖ Bhput [dx Kmtdbls sug-sfrmmh `cr Pdfuui Flmdhmrs


4?. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk

@bourm 7.;6 Vdlms ‖ Mxpcrts

41. Dffmpt tam sdlms bhvcbfm.

bb. Jcurhdl Dkjustimht Mhtry tc fldbi tam Wmùhk c` Bhput PD[ pdbk ch mxpcrtmk occks

[c frmdtm d jcurhdl dkjustimht mhtry tc dffcuht `cr rmùhk c` bhput tdx pdbk ch mxpcrtmk occks,

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl

4. Vmlmft Wmùhk Fldbimk ch Zmrc Wdtmk Vdlms ds tam PD[ Dkjustimht Fldss bh tam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Wmùhk ch Mxpcrts dhk mhtmr ;,6=5bh tam kmgbt `bmlk




0=

6. Frmkbt Bhput PD[ E 4% lmkomr.

;. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx Fldss wbll gm kbspldymk ds Bhput PD[ E 4%,mhtmr tam Dssmssdglm vdlum ds 05,555

=. Mhtmr tam dicuht ds 055 (b.m., 05,555*4% PD[)

0. Kmgbt tam lmkomr ‖ Bhput PD[ E 47.=%. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx Fldsswbll gm kbspldymk ds Bhput PD[ E 47.=%, mhtmr tam Dssmssdglm vdlum ds 65,555

?. [am dicuht wbll gm dutcidtbfdlly kbspldymk ds 6,?=5 (b.m., 65,555*47.=% PD[)


@bourm 7.;; Jcurhdl Pcufamr ‖ Wm`uhk Fldbimk ch Zmrc Wdtmk Vdlms


7.0 Bipcrt

Mxdiplm 4?:

Ch 4;-;-7544, I/s Hdtbchdl [rdkmrs bipcrtmk 7= hcs c` Bhsuldtcrs `cr $65 mdfa `rci Oldicur Dpplbdhfms, Hmw Rcrn vbkm bhvcbfm huigmr 50. [am fchvmrsbch `dftcr pmr $ bs “4 $ 9 e ;=’

Ch 4=-;-7544, dh dicuht c` e 7,=55 wds pdbk ds mhtry tdx ch tam occks bipcrtmk.

Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm (bh ‑$‒) Fciickbty Fckm

@dx Idfabhms 45 605 666

Bhsuldtcrs 7= 65 7502




00

Vtmp 4:

Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr Bipcrts.

Frmdtbho Lmkomrs

b. Bipcrts Lmkomr

bb. Mhtry [dx Lmkomr


Frmdtm suhkry frmkbtcr lmkomr ‖ Oldicur Dpplbdhfms gy `cllcwbho tam stmps obvmh bh mxdiplm 4.

bv. PD[ Fciickbty Frmdtbch


v. Vtcfn Btmi ‖ @dx Idfabhms


Vtmp 7:

Lmt us mhtmr tam trdhsdftbchs bh [dlly.MWU 2.

Hdim ]hkmr Orcup Bhvmhtcryvdlums drmd``mftmk

]smk bhPD[

Wmturhs


Bipcrts Uurfadsms Dffcuhts

Rms Rms Bipcrts Hc

Lmkomr ]hkmr Bhvmhtcry vdlums drm d``mftmk

Mhtry [dx Furrmht Dssmts Hc

Vl.Hc.

Hdim ]smk @cr

PD[

FciickbtyFckm


4 @dx Idfabhm PD[ 666 @brst Vfamkulm ‖ Udrt F 67


Fciickbty Wdtm c` PD[@dx Idfabhms Urbidry Hcs @dx Idfabhm 47.=%




0?

b. Frmdtbho d purfadsm bhvcbfm `cr Bipcrt c` occks


4. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm7. Vmlmft Oldicur Dpplbdhfms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts


;. Vmlmft Bipcrts lmkomr bh tam Uurfadsm Lmkomr `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

=. Ch smlmftbho tam Bipcrts lmkomr, tam PD[/[dx Fldss dppmdrs ds Bipcrts

0. Vmlmft tam Hdim c` Btmi ds @dx Idfabhms `rci tam Lbst c` Btmis

?. Mhtmr tam Tudhtbty ds 45 dhk Wdtm ds $605. [am @crmx Wdtm c` Mxfadhom sfrmmh wbll gm kbs-pldymk `cr mhtmrbho tam fchvmrsbch `dftcr. Mhtmr tam kmtdbls ds sacwh:

@bourm 7.;= Bipcrts ‖ @crmx Wdtm c` Mxfadhom

1. [am vdlum bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk

2. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis

45. Mhtmr tam Tudhtbty ds 7= dhk Wdtm ds $65. Gdsmk ch tam fchvmrsbch `dftcr, tam vdlum bs dutc-idtbfdlly kbspldymk bh tam Dicuht `bmlk


47. Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk b` rmqubrmk

@bourm 7.;0 Uurfadsm Bhvcbfm ‖ Bipcrts




01


bb. Frmdtbho d Pcufamr `cr Udyimht c` Mhtry [dx[c frmdtm dh mhtry `cr pdyimht c` mhtry tdx,

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @=: Udyimht

4. Vmlmft tam Gdhn lmkomr ds Gdhn c` Bhkbd bh tam Dffcuht `bmlk (frmdtm d gdhn lmkomr wbta tamhdim Hdtbchdl Gdhn gy usbho Dlt+F nmy fcigbhdtbch)

7. Kmgbt tam Mhtry [dx lmkomr

6. Mhtmr tam dicuht ds 7,=55

;. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk

@bourm 7.;? Udyimht Pcufamr ‖ Udyimht c` Mhtry [dx





02

7.? _crns Fchtrdft dhk Jcg _crn

Mxdiplm 41:

Ch 40-;-7544, I/s Hdtbchdl [rdkmrs oct e 6=,555 wcrta c` ordpabf kmsbohbho kchm `rci VuhgmdiKmsbohmrs vbkm bhvcbfm huigmr 544. Kmkuftbch dicuhtmk tc =5% c` tam jcg wcrn vdlum. Bhput PD[wds pdbk E 47.=%.

Vtmp 4:

Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr jcg wcrn.

Frmdtbho Lmkomrs

b. Jcg wcrn Lmkomr

bb. Bhput PD[ Lmkomr


Frmdtm tam suhkry frmkbtcr lmkomr ‖ Vuhgmdi Kmsbohmr gy ̀ cllcwbho tam stmps obvmh bh mxdiplm 4.

bv. Vtcfn Btmi ‖ Ordpabf Kmsbohbho


Hdim ]hkmrOrcup


]smk bhPD[

Wmturhs

PD[/[dx Fldss ]sm `crDssmssdglm

Pdlum Fdlfuldtbch

Uurfadsm E47.=% (Jcg _crn)

Uurfadsms Dffcuhts

Rms Rms Uurfadsm E47.=% (Jcg _crn)

Hc

Hdim ]hkmrOrcup

[ypm c`Kuty/[dx

PD[Vug[ypm



tbch

Imtackc` Fdl-

fuldtbch

Bhput PD[-Jcg _crn

Kutbms& [dxms

PD[ BhputPD[

Bhput PD[ E47.=% - (Jcg_crn)

Hc 47.=% Ch PD[Wdtm

Hdim ]hkmr ]hbts

Ordpabf Kmsbohbho Urbidry Hct Dpplbfdglm




?5

Vtmp 7:


b. Frmdtbho d purfadsm bhvcbfm `cr Jcg wcrnOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm


7. Vmlmft ]hbvmrsdl [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts


;. Vmlmft Uurfadsm E ;% (Jcg _crn) lmkomr bh tam Uurfadsm Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts

=. Ch smlmftbho tam Uurfadsm E ;% (Jcg _crn) lmkomr, tam PD[/[dx Fldss dppmdrs ds Uur-fadsms E ;% (Jcg _crn)

0. Vmlmft tam Hdim c` Btmi ds Ordpabf Kmsbohbho `rci tam Lbst c` Btmis

?. Mhtmr tam Dicuht ds e

;=,555 dhk prmss Mhtmr nmy tc vbmw tam Kmkuftbch Fldbimk `cr [dxFdlfuldtbch sfrmmh. Mhtmr tam Kmkuftbch ds =5%. [am Dicuht dhk [dxdglm Pdlum wbll gmdutcidtbfdlly fdlfuldtmk dhk kbspldymk

@bourm 7.;1 Kmkuftbch Fldbimk `cr [dx Fdlfuldtbch - Jcg _crn

1. Dffmpt tam Kmkuftbch Fldbimk ̀ cr [dx Fdlfuldtbch sfrmmh

2. Vmlmft tam lmkomr - Bhput PD[ - Jcg _crn. [am bhput PD[ dicuht wbll gm dutcidtbfdlly fdlfu-ldtmk dhk kbspldymk

45. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc wabfa fdh gm mhdglmk tc vbmw tam grmdn-upc` dssmssdglm vdlum, kmkuftbch fldbimk dhk bhput PD[




?4

44.Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk b` rmqubrmk

@bourm 7.;2 Uurfadsm Bhvcbfm - Jcg _crn

47.Urmss R cr Mhtmr tc dffmpt dhk sdvm.

Mxdiplm 42:

Ch 40-;-7544, I/s Hdtbchdl [rdkmrs rdbsmk d sdlms bhvcbfm bh `dvcur c` Vwdstabn Dsscfbdtms `crtam fchtrdft c` Udbhtbho & Uclbsabho tdnmh up. Kmkuftbch dicuhtmk tc =5% c` tam _crns fchtrdftvdlum. Cutput PD[ wds fadromk E 47.=% ch tam Fchtrdft vdlum c` e 05,555.

Vtmp 4:

Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr wcrns fchtrdft.

Frmdtbho Lmkomrs

b. _crns Fchtrdft Lmkomr

Hdim ]hkmrOrcup


]smk bhPD[

Wmturhs


Vdlms - _crnsFchtrdft E47.=%

Vdlms Dffcuhts

Rms Rms Vdlms - _crnsFchtrdft E47.=%

Hc




?7

bb. Cutput PD[ Lmkomr

bbb. Vtcfn Btmi ‖ Udbhtbho & Uclbsabho


Vtmp 7:


b. Frmdtbho d sdlms bhvcbfm `cr _crns fchtrdft


4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm` `bmlk

7. Vmlmft Vwdstabn Dsscfbdtms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts


;. Vmlmft Vdlms - _crns Fchtrdft E 47.=% lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts

=. Ch smlmftbho tam Vdlms - _crns Fchtrdft E 47.=% lmkomr, tam PD[/[dx Fldss dppmdrs dsVdlms - _crns Fchtrdft E 47.=%

0. Vmlmft tam Hdim c` Btmi ds Udbhtbho & Uclbsabho `rci tam Lbst c` Btmis

Hdim ]hkmr

Orcup

[ypm c`

Kuty/[dx

PD[

Vug[ypm

PD[/[dx Fldss Bhvmhtcry

vdlums drmd``mftmk

Umrfmht-

dom c` Fdl-fuldtbch

Imtack

c` Fdl-fuldtbch

CutputPD[ E47.=%-_F

Kutbms&[dxms

PD[ CutputPD[

Cutput PD[ -_crns FchtrdftE 47.=%

Hc ;% Ch PD[Wdtm

Hdim ]hkmr ]hbts

Udbhtbho & Uclbsabho Urbidry Hct Dpplbfdglm




?6

?. Mhtmr tam Dicuht ds e 05,555 dhk prmss Mhtmr nmy tc vbmw tam Kmkuftbch Fldbimk `cr [dxFdlfuldtbch sfrmmh. Mhtmr tam Kmkuftbch ds =5%. [am Dicuht dhk [dxdglm Pdlum wbll gmdutcidtbfdlly fdlfuldtmk dhk kbspldymk

@bourm 7.=5 Kmkuftbch Fldbimk `cr [dx Fdlfuldtbch - _crns Fchtrdft

1. Dffmpt tam Kmkuftbch Fldbimk ̀ cr [dx Fdlfuldtbch sfrmmh

2. Vmlmft tam lmkomr - Cutput PD[ E 47.=% - _F. [am bhput PD[ dicuht wbll gm dutcidtbfdllyfdlfuldtmk dhk kbspldymk




?;

45. Vmt tam `bmlk Vacw Vtdtutcry Kmtdbls tc Rms tc vbmw tam grmdn-up c` dssmssdglm vdlum, kmkuf-tbch fldbimk dhk bhput PD[

@bourm 7.=4 Vtdtutcry Kmtdbls sfrmmh - _crns Fchtrdft

44.Dffmpt tam Vtdtutcry Kmtdbls sfrmmh




?=

47.Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk b` rmqubrmk

@bourm 7.=7 Uurfadsm Bhvcbfm ‖ Jcg _crn




?0

Lmssch 6: Wmvmrsdl c` Bhput [dx Frmkbt

Bh tam `cllcwbho fdsms, tam Bhput [dx Frmkbt bs rmvmrsmk, wabfa bs dlrmdky fldbimk dhk dvdblmk bhtam prmvbcus ichta/ pmrbck:

Fdpbtdl occks usmk `cr fbvbl strufturms

Occks usmk `cr tam purpcsm c` prcvbkbho `dfblbty tc tam prcprbmtcr cr pdrthmr cr kbrmftcr crmiplcymms

Uurfadsm c` Dbr-fchkbtbchmr b` tam kmdlmrs drm hct tam rmouldr kmdlmrs c` Dbr-fchkbtbchmr

Uurfadsm c` dll dutcicgblms bhflukbho dll vmabflms, b` tam kmdlmrs drm hct kmdlbho bh dutcic-gblm occks

Uurfadsm c` occks `cr `rmm sdiplms cr ob`ts

Occks stclmh, cr lcst

Bhputs kmstrcymk kum tc `brm dffbkmht cr lcst bh stcrdom

Occks kdidomk bh trdhsbt

Occks kmstrcymk dt tam bhtmrimkbdry stdom bh tam prcfmss c` idhu`dfturm

Vdlm c` Occks bh tam fcursm c` bhtmr-stdtm trdkm dhk fciimrfm wbtacut @cri F

[rdhs`mr c` occks tc cutsbkm tam Vtdtm `cr sdlm mbtamr gy grdhfa cr domht wbtacut @cri-@(b.m., Fchsbohimht Vdlms cr Grdhfa [rdhs`mrs)

Uurfadsms Wmturhs

Lmssch Cgjmftbvms

Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc dffcuht `cr

Uurfadsm c` fdpbtdl occks

Uurfadsm c` dutcicgblms dhk dbr fchkbtbchmrs `rci hch-kmdlmrs c` dutc-icgblms dhk dbr fchkbtbchmrs

Fchsbohimht/grdhfa trdhs`mr c` occks

Uurfadsm c` Bhkustrbdl Bhputs

Wmvmrsdl c` Bhput [dx Frmkbt bh jcurhdl vcufamr usbho PD[ Dkjustimhts



Wmvmrsdl c` Bhput [dx Frmkbt

??

Uurfadsms `cr prckuftbch c` Mxmiptmk Occks (@bhbsamk)

Bhput [dx Frmkbt dvdblmk `cr `bhbsamk occks sugsmqumhtly mxmipt

]hdvdblmk frmkbt ch Fdpbtdl occks (d`tmr tam 6rk `bhdhfbdl ymdr c` fciimhfmimht c` fci-imrfbdl prckuftbch)

Ctamrs, b` dhy

6.4 Occks usmk `cr Fbvbl Vtrufturms

[am vdlum c` fdpbtdl occks purfadsmk kurbho tam ichta, wabfa bs usmk `cr fbvbl strufturms. [amBhput [dx pdbk ch sufa fdpbtdl occks usmk `cr fbvbl strufturms ads tc gm rmvmrsmk kurbho tam sdimichta.

Mxdiplm 4;:

Ch 41-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk Mqubpimht wcrta e 4,=5,555 tdxdglm E ;% `rciMqubpimht Domhfbms vbkm bhvcbfm huigmr 51. Ch 42-;-7544, I/s Hdtbchdl [rdkmrs utblbsmk tamidfabhmry purfadsmk `cr fbvbl strufturms.

[am dicuht c` bhput tdx dvdblmk wds rmvmrsmk dhk trdhs`mrrmk tc rmpdbrs & idbhtmhdhfm dffcuht.

Vtmp 4:

Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam trdhsdftbch.

b. Mqubpimht Lmkomr

Frmdtm tam lmkomr Mqubpimht wbta tam kmtdbls ds sacwh bh tam tdglm:

bb. Wmpdbrs & Idbhtmhdhfm Lmkomr

Frmdtm tam lmkomr Wmpdbrs & Idbhtmhdhfm wbta tam kmtdbls ds sacwh bh tam tdglm:

bbb. [dx Udbk ch Fdpbtdl Occks

Frmdtm tam lmkomr [dx Udbk ch Fdpbtdl Occks wbta tam kmtdbls ds sacwh bh tam tdglm:

Lmkomr ]hkmr BhvmhtcryPdlums drmd``mftmk

]smk bh PD[Wmturhs

PD[/[dx Fldss

Mqubpimht @bxmk Dssmts Hc Rms Uurfadsms ‖ Fdpbtdl Occks E ;%

Lmkomr ]hkmr Bhvmhtcry Pdlums drmd``mftmk


Wmpdbrs & Idbhtmhdhfm Bhkbrmft Mxpmhsms Hc Hc



[dx Udbk ch Fdpbtdl Occks Furrmht Dssmts Hc Hc




?1

bv. Mlbobglm Bhput [dx Frmkbt

v. Vuhkry Frmkbtcr Lmkomr

Frmdtm suhkry frmkbtcr lmkomr ‖ Mqubpimht Domhfbms gy `cllcwbho tam stmps obvmh bh mxdiplm 4.

Vtmp 7:

b. Frmdtm d Uurfadsm Pcufamr `cr purfadsm c` fdpbtdl occks


4. Urmss tam tcoolm nmy Ftrl+P tc smlmft Ds Pcufamr

7. Urmss @47: Uurfadsm Fch`bourm dhk smt Dllcw Mxpmhsms/@bxmk Dssmts bh UurfadsmPcufamrs tc Rms


;. Frmkbt tam lmkomr Mqubpimht Domhfbms `rci tam Lbst c` Lmkomr Dffcuhts dhk mhtmr tamdicuht ds 4,=0,555

=. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh

0. Kmgbt Mqubpimht lmkomr dhk PD[/[dx Fldss dppmdrs ds Uurfadsms ‖ Fdpbtdl Occks E ;%

?. Mhtmr tam vdlum ds 4,=5,555 wabfa bs mxflukbho tam PD[ dicuht1. Kmgbt tam [dx Udbk ch Fdpbtdl occks lmkomr dhk mhtmr tam 0,555 bh tam kmgbt `bmlk

Hdim ]hkmr

Orcup

[ypm c`

Kuty/[dx

PD[

Vug[ypm

PD[/[dx

Fldss

Bhvmhtcry

vdlums drmd``mftmk

Umrfmhtdom

c` Fdlfuld-tbch

Imtack

c` Fdl-fuldtbch

MlbobglmBhput [dxFrmkbt

Kutbms& [dxms

PD[ BhputPD[

Uurfadsms ‖FdpbtdlOccks E ;%

Hc ;% Ch PD[Wdtm




?2

2. Mhtmr tam kmtdbls bh tam ̀ bmlk Hdrrdtbch, b` rmqubrmk

@bourm 6.4 Uurfadsm Pcufamr ‖ Fdpbtdl Occks


bb. Dkjustimht Mhtry tc Fldbi Bhput [dx Frmkbt ch Fdpbtdl Occks

[am tdx pdbk ch purfadsm c` fdpbtdl occks fdh gm fldbimk tc tam mxtmht c` =5% ds bhput tdx frmkbt.Bh crkmr tc fldbi tam mlbobglm Bhput [dx Frmkbt ch tdx pdbk ch purfadsm c` Fdpbtdl occks (b.m, =5%),d jcurhdl dkjustimht mhtry hmmks tc gm rmfcrkmk.


[c frmdtm d jcurhdl dkjustimht mhtry ̀ cr fldbibho tam bhput tdx frmkbt ch purfadsm c` fdpbtdl occks,

4. Vmlmft PD[ Dkjustimht Fldss ds tam Pcufamr Fldss

7. Vmlmft Bhput [dx Frmkbt Dkibttmk ch Fdpbtdl Occks bh ]smk `cr `bmlk

6. Kmgbt Mlbobglm Bhput [dx Frmkbt lmkomr `rci tam Lbst c` Lmkomr Dffcuhts

;. [am PD[/[dx Fldss dppmdrs ds Uurfadsm ‖ Fdpbtdl Occks E ;%. Mhtmr tam DssmssdglmPdlum ds 4,=5,555

=. Mhtmr tam kmgbt dicuht ds 6,555 (amrm chly =5% c` tam dftudl tdx pdbk ch purfadsm c` fdpbtdloccks b.m., 0,555*=5% bs gmbho dvdblmk ds Bhput [dx Frmkbt)

0. Frmkbt tam [dx Udbk ch Fdpbtdl Occks lmkomr `rci tam Lbst c` Lmkomr Dffcuhts tc gm frmkbtmk.

?. [am Dicuht bs dutcidtbfdlly mhtmrmk




15


@bourm 6.7 Jcurhdl Pcufamr ‖ Bhput [dx Frmkbt Dkibttmk ch Fdpbtdl Occks


bbb. Wmvmrsm Frmkbt ch Occks usmk `cr Fbvbl Vtrufturms

@cr rmvmrsbho tam Bhput [dx Frmkbt dlrmdky dvdblmk ch fdpbtdl occks, pdss d jcurhdl vcufamr wbtaPD[ Dkjustimht Fldss ds sacwh:

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss

4. Vmlmft Wmvmrsm Frmkbt ‖ Occks usmk `cr Fbvbl Vtrufturms ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk.

7. Kmgbt Wmpdbrs & Idbhtmhdhfm lmkomr dhk mhtmr tam dicuht ds 6,555 bh tam Kmgbt fcluih

6. Frmkbt Mlbobglm Bhput [dx Frmkbt lmkomr;. Bh tam PD[ Fldss Kmtdbls sfrmmh, Uurfadsms ‖ Fdpbtdl Occks E ;% wbll gm kbspldymk bh tam

PD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,=5,555.

=. Vmlmft tam Fciickbty ds Hct Dpplbfdglm dhk mhtmr tam Dssmssdglm Pdlum c` 4,=5,555. [am[dx dicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk




14

0. [am frmkbt Dicuht wbll gm dutcidtbfdlly mhtmrmk

@bourm 6.6 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks ]smk `cr Fbvbl Vtrufturms


6.7 Occks usmk `cr Fchsuiptbch

[am vdlum c` occks idy gm purfadsmk kurbho tam hcridl fcursm c` gusbhmss `cr trdkbho purpcsmgut kbspcsmk c`` ctamr tadh gy wdy c` sdlm cr Occks usmk `cr tam purpcsm c` prcvbkbho `dfblbty tctam prcprbmtcr cr pdrthmr cr kbrmftcr cr miplcymms b.m., sml`-fchsuiptbch cr cwh usm. [am Bhput [dxpdbk ch occks put tc cwh usm ads tc gm rmvmrsmk kurbho tam ichta.

Mxdiplm 4=:

Ch 75-;-7544, 4 Hc. c` Oclk Jmwmllmry wds tdnmh gy tam kbrmftcr c` tam crodhbsdtbch `cr abs pmrschdl usm. [abs oclk jmwmllmry wds purfadsmk `rci Mxfml [rdkmrs ch 4-;-7544 `cr e 75,555.PD[ wds pdbk E 4%.


Vtmp 4:





17

b. Mxpmhsms ch Occks usmk `cr Vml`-]sm

Frmdtm tam lmkomr Mxpmhsms ch Occks `cr Vml`-]sm wbta tam kmtdbls ds sacwh bh tam tdglm:

Vtmp 7:

Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2

[c frmdtm dh dkjustimht mhtry `cr rmvmrsdl c` frmkbt dvdblmk ch occks usmk `cr sml`-fchsuiptbch,


4. Vmlmft Wmvmrsm Frmkbt ‖ Occks ]tblbsmk `cr Vml`-usm ds tam PD[ Dkjustimht Fldss bh tam]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Mxpmhsms ch Occks `cr Vml` ]sm dhk mhtmr tam dicuht ds 75,755 (b.m.,75,555 + 4% PD[)

6. Frmkbt Uurfadsms E 4% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk

;. Vmlmft Oclk Jmwmllmry bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds 4 dhk Wdtm ds 75,555

=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E 4%


?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 4% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 75,555.

1. Vmlmft tam Fciickbty ds Jmwmllmry dhk mhtmr tam Dssmssdglm Pdlum c` 75,555. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk

2. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk



]smk bh PD[Wmturhs

Mxpmhsms chOccks `cr Vml`-]sm

KbrmftMxpmhsms

Hc Hc Hc




16

[am fciplmtmk jcurhdl vcufamr kbspldys ds sacwh:

@bourm 6.; Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks ]tblbsmk `cr Vml` ]sm


6.6 Uurfadsm ‖ Dutcicgblm Vpdrm Udrts `rci Hch-Kmdlmr c` Dutcicgblm

Bh fdsm c` Dutcicgblms, Vpdrm pdrts & dffmsscrbms purfadsmk ̀ rci d hch-kmdlmr c` Dutcicgblms &bts spdrm pdrts tam Bhput [dx pdbk ch sufa occks ads tc gm rmvmrsmk kurbho tam ichta.

Mxdiplm 40:

Ch 75-;-7544, Hdtbchdl [rdkmrs purfadsmk = Hcs. c` Dutcicgblm spdrms pdrts `cr e 4,7=5 mdfa`rci Vwdstabn Dsscfbdtms, d hch-kmdlmr c` Dutcicgblm spdrm pdrts vbkm bhvcbfm huigmr 52. [amoccks drm sugjmft tc 47.=% PD[.





1;

Vtmp 4:

b. PD[ Fciickbty Frmdtbch


bb. Vtcfn Btmi ‖ Dutcicgblm Vpdrm Udrts


Vtmp 7:


[c frmdtm dh mhtry `cr purfadsm c` dutcicgblm spdrm pdrts `rci d hch-kmdlmr c` dutcicgblms,



7. Vmlmft Vwdstabn Dsscfbdtms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls

;. Vmlmft tam Hdim c` Btmi ds Dutcicgblm Vpdrm Udrts `rci tam Lbst c` Btmis

=. Mhtmr tam Tudhtbty ds 45 dhk Wdtm ds 4,7=5. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 47.=% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 47.=%

?. Vmlmft tam lmkomr Bhput PD[ E 47.=% dhk tam vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbs-pldymk



Vl.Hc.

Hdim]smk@cr

PD[

Fciickbty Fckm Vfamkulm Huigmr VfamkulmVmrbdl Huigmr

4 Lcfcictbvms PD[ 67; @brst Vfamkulm ‖ Udrt F 76

Hdim ]hkmr ]hbts

PD[ Kmtdbls


Dutcicgblm Vpdrm Udrts Urbidry Hcs Lcfcictbvms 47.=%




1=


@bourm 6.= Uurfadsm Bhvcbfm ‖ Dutcicgblm Vpdrm Udrts


Vtmp 7: Frmdtm Jcurhdl Pcufamr

[c frmdtm dh dkjustimht mhtry `cr rmvmrsdl c` frmkbt dvdblmk ch purfadsm c` dutcicgblm spdrm pdrts`rci d hch-kmdlmr c` dutcicgblm,


4. Vmlmft Wmvmrsm Frmkbt ‖ Uurfadsm c` Dutcicgblms, Vpdrm Udrts ds tam PD[ DkjustimhtFldss bh tam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Wmpdbrs & Idbhtmhdhfm dhk mhtmr tam dicuht ds 4=07.=5

6. Frmkbt Bhput PD[ E 47.=% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, mhtmr tam kmtdbls ds

sacwh:

@bourm 6.0 PD[ Fldss Kmtdbls sfrmmh




10

;. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk

=. Mhtmr tam Hdrrdtbch b` rmqubrmk

@bourm 6.? Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Uurfadsm c` Dutcicgblms, Vpdrm Udrts


6.; Uurfadsm c` Dbr Fchkbtbchmrs `rci Hch-Kmdlmr c` Dbr Fchkbtbchmrs

Bh fdsm wamrm tam Dbr fchkbtbchmrs drm purfadsmk `rci d hch-kmdlmr c` Dbr fchkbtbchmrs `cr tampurpcsm c` trdkbho, tam Bhput [dx pdbk hmmks tc gm rmvmrsmk.

Mxdiplm 4?:

Ch 74-;-7544, Hdtbchdl [rdkmrs purfadsmk 7 Hcs.c` Dbr fchkbtbchmrs `cr e 7=,555 mdfa `rci

Kmwpcbht [rdkmrs, d hch-kmdlmr c` Dbr fchkbtbchmrs vbkm bhvcbfm huigmr 45. [am occks drm sugjmfttc 47.=% PD[.


Vtmp 4:

Frmdtm tam Vuhkry Frmkbtcr lmkomr ‖ Kmwpcbht [rdkmrs gy `cllcwbho tam stmps obvmh bh mxdiplm 4.




1?

Vtmp 7:


b. Uurfadsm Bhvcbfm[c frmdtm dh mhtry `cr purfadsm c` dbr fchkbtbchmrs `rci d hch-kmdlmr c` dbr fchkbtbchmrs,



7. Vmlmft Kmwpcbht [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts


;. Vmlmft tam Hdim c` Btmi ds Dbr Fchkbtbchmrs `rci tam Lbst c` Btmis

=. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 7=,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 47.=% `rci tam Lbst c` Lmkomr

Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 47.=%?. Vmlmft tam lmkomr Bhput PD[ E 47.=% dhk tam vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbs-

pldymk


2. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh dhk mhtmr tam Hdrrdtbch b`rmqubrmk

@bourm 6.1 Uurfadsm Bhvcbfm ‖ Dbr Fchkbtbchmrs





11

bb. Jcurhdl Pcufamr

[c frmdtm d jcurhdl dkjustimht mhtry `cr rmvmrsbho tam bhput tdx frmkbt,


4. Vmlmft Wmvmrsm Frmkbt ‖ Uurfadsm c` Dbr Fchkbtbchmrs ds tam PD[ Dkjustimht Fldss bh tam]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Wmpdbrs & Idbhtmhdhfm dhk mhtmr tam dicuht ds 0,7=5

6. Frmkbt Bhput PD[ E 47.=% lmkomr.

;. Bh tam PD[ Fldss Kmtdbls sfrmmh, mhtmr tam kmtdbls ds sacwh:

@bourm 6.2 PD[ Fldss Kmtdbls

=. [am dicuht wbll gm dutcidtbfdlly kbspldymk


@bourm 6.45 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Uurfadsm c` Dbr Fchkbtbchmrs





12

6.= Occks Kbstrbgutmk ds @rmm Vdiplms & Ob`ts

Bh fdsms, wamrm tam occks drm purfadsmk kurbho tam hcridl fcursm c` gusbhmss `cr trdkbho

purpcsm gut kbspcsmk c`` ctamr tadh gy wdy c` sdlm b.m., kbstrbgutbch c` occks ds `rmm sdiplm crob`ts, tam Bhput [dx pdbk ch occks kbstrbgutmk ds `rmm sdiplms dhk ob`ts ads tc gm rmvmrsmk kurbhotam ichta.

Mxdiplm 41:

Ch 77-;-7544, = Hcs. c` Bhsuldtcrs wmrm obvmh ds `rmm sdiplm tc Idrvml [rdkmrs ds prcictbchdlc``mr. [am Bhsuldtcrs wds purfadsmk `cr e 675 `rci Mxfml [rdkmrs.

Vtmp 4:

Lmt us frmdtm tam rmqubrmk idstmrs tc rmfcrk tam trdhsdftbch

Frmdtbho Lmkomrs

b. Mxpmhsms ch @rmm Vdiplms & Ob`ts

Frmdtm tam lmkomr Mxpmhsms ch @rmm Vdiplms & Ob`ts wbta tam kmtdbls ds sacwh bh tam tdglm:

Vtmp 7:


[c frmdtm d jcurhdl dkjustimht mhtry `cr rmvmrsbho tam purfadsm vdlum dhk bhput tdx frmkbt choccks obvmh ds `rmm sdiplms,


4. Vmlmft Wmvmrsm Frmkbt ‖ Occks Obvmh ds Ob`t, @rmm Vdiplm ds tam PD[ Dkjustimht Fldssbh tam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Mxpmhsms ch @rmm Vdiplms & Ob`ts dhk mhtmr tam dicuht ds 4,00; (b.m.,4,055 + ;% PD[)

6. Frmkbt Uurfadsms E ;% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk;. Vmlmft Bhsuldtcrs bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds = dhk Wdtm ds 675

=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E ;%

0. Frmkbt Bhput PD[ E ;% lmkomr.

?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,055.

1. Vmlmft tam Fciickbty ds Bhsuldtcrs dhk mhtmr tam Dssmssdglm Pdlum c` 4,055. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk



]smk bh PD[Wmturhs

Mxpmhsms ch @rmmVdiplms & Ob`ts

KbrmftMxpmhsms

Hc Hc Hc




25

2. [am dicuht wbll gm dutcidtbfdlly kbspldymk


@bourm 6.44 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks Obvmh ds Ob`t, @rmm Vdiplm


6.0 Occks Lcst ch [am`t, Lcss Mtf.

Dhy occks purfadsmk kurbho tam hcridl fcursm c` gusbhmss ̀ cr trdkbho purpcsm gut b` lcst gy tam`t,kdidomk cr lcst, tam Bhput [dx pdbk ch tam sdim hmmks tc gm rmvmrsmk kurbho tam ichta.

Mxdiplm 42:

Ch 76-;-7544, = hcs.c` O B Ubpms wmrm lcst bh ockcwh c` I/s. Hdtbchdl [rdkmrs. [am O B Ubpmswmrm purfadsmk `cr e 4=5 mdfa. [am occks wmrm sugjmft tc 7% PD[.

Vtmp 4:

Lmt us frmdtm tam mxpmhsm lmkomr tc rmfcrk tam dgcvm trdhsdftbch.




24

b. Occks Kdidomk/Lcst

Frmdtm tam lmkomr Occks Kdidomk/ Lcst wbta tam kmtdbls ds sacwh bh tam tdglm:

Vtmp 7:


[c frmdtm d jcurhdl dkjustimht mhtry `cr rmvmrsbho tam purfadsm vdlum dhk bhput tdx frmkbt choccks lcst gy tam`t, lcss.

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -

PD[ Dkjustimht Fldss

4. Vmlmft Wmvmrsm Frmkbt ‖ Occks Lcst ch [am`t, Lcss Mtf. ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Occks Kdidomk/Lcst dhk mhtmr tam dicuht ds ?0= (b.m., ?=5 + 7% PD[)

6. Frmkbt Uurfadsms E 7% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk

;. Vmlmft O B Ubpms bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds = dhk Wdtm ds 4=5

=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E 7%


?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 7% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds ?=5.

1. Vmlmft tam Fciickbty ds O B Ubpms dhk mhtmr tam Dssmssdglm Pdlum c` ?=5. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk




]smk bh PD[Wmturhs

Occks Kdidomk/Lcst

KbrmftMxpmhsms

Hc Hc Hc




27


@bourm 6.47 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks Lcst ch [am`t, Lcss Mtf.


6.? Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk gm`crm Idhu`dfturm

Dhy bhputs purfadsmk `cr usm bh idhu`dfturbho, b` kdidomk kurbho trdhsbt (hcridl cr dghcridllcss) gm`crm gmbho usmk bh idhu`dfturbho, tam Bhput [dx pdbk ch kdidomk bhputs ads tc gmrmvmrsmk kurbho tam ichta.

Mxdiplm 75:

Ch 76-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk 455 ltrs c` bhkustrbdl ùml dt e =5/Ltr `cr bts pldht`rci Vtmrlbho Bhkustrbms vbkm bhvcbfm huigmr 44 dhk stcrmk tam sdim bh bts `dftcry ockcwh. Ch 7=-

;-7544, wablm tdnbho kmlbvmry c` Bhkustrbdl ùml `rci Vtmrlbho Bhkustrbms, bt wds kbsfcvmrmk tadt 7=ltrs c` ùml wds lcst bh trdhsbt

Vtmp 4:





26

b. Uurfadsms ‖ Bhputs E ;% Lmkomr

Frmdtm tam lmkomr Uurfadsms ‖ Bhputs E ;% wbta tam kmtdbls ds sacwh bh tam tdglm:

bb. Bhput PD[ ‖ Bhkustrbdl @uml Lmkomr

bbb. Lcss c` Bhputs bh [rdhsbt Lmkomr

Frmdtm tam lmkomr Lcss c` Bhputs bh [rdhsbt wbta tam kmtdbls ds sacwh bh tam tdglm:

bv. Vuhkry Frmkbtcr Lmkomr

Frmdtm tam Vuhkry Frmkbtcr lmkomr ‖ Vtmrlbho Bhkustrbms gy `cllcwbho tam stmps obvmh bh mxdiplm 4.

v. PD[ Fciickbty Frmdtbch


vb. Vtcfn Btmi ‖ Bhkustrbdl @uml


Lmkomr ]hkmr BhvmhtcryPdlums drmd``mftmk

]smk bhPD[

Wmturhs


Uurfadsms‖Bhputs E ;%

Uurfadsm Dffcuhts

Rms Rms Uurfadsms E ;%(Bhkustrbdl Bhput)

Hc

Hdim ]hkmrOrcup

[ypm c`Kuty/[dx

PD[sug[ypm

PD[/[dxFldss



tbch

Imtackc` Fdl-

fuldtbch

B[F‖Bhkus-trbdl @uml

Kutbms& [dxms

PD[ BhputPD[

Bhput PD[ E;% ‖ (Bhkus-trbdl Bhput)

Hc ;% Ch PD[Wdtm

Lmkomr ]hkmr Bhvmhtcry vdlumsdrm d``mftmk


]smk bh PD[Wmturhs

Lcss c` Bhputs bh[rdhsbt

KbrmftMxpmhsms

Hc Hc Hc

Vl.Hc.

Hdim ]smk @cr

PD[

FciickbtyFckm


4 Bhkustrbdl Bhputs PD[ 750? @brst Vfamkulm ‖ Udrt G 0?



Bhkustrbdl @uml Urbidry Lts Bhkustrbdl Bhputs ;%




2;

Vtmp 7:


b. Uurfadsm Bhvcbfm



7. Vmlmft Vtmrlbho Bhkustrbms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts


;. Vmlmft tam Hdim c` Btmi ds Bhkustrbdl @uml `rci tam Lbst c` Btmis

=. Mhtmr tam Tudhtbty ds 455 lts dhk Wdtm ds =5/ltr . [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms‖Bhputs E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E ;% (Bhkus-trbdl Bhput)

?. Vmlmft tam lmkomr B[F-Bhkustrbdl @uml dhk tam vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbs-pldymk




@bourm 6.46 Uurfadsms Bhvcbfm ‖ Bhkustrbdl @uml





2=

Vtmp 7:


[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx pdbk ch occks kmstrcymk gy `brm,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss

4. Vmlmft Wmvmrsm Frmkbt ‖ Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk Gm`crm I`o. ds tam PD[Dkjustimht Fldss bh tam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Lcss c` Bhputs bh [rdhsbt dhk mhtmr tam dicuht ds 4,655 (4,7=5 + ;% PD[)

6. Frmkbt Uurfadsms ‖ Bhputs E ;% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk

;. Vmlmft Bhkustrbdl @uml bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds 7= dhk Wdtm ds =5

=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E ;%(Bhkustrbdl Bhput)

0. Frmkbt Bhput PD[ ‖ Bhkustrbdl @uml lmkomr.?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% ‖ (Bhkustrbdl Bhput) wbll gm kbspldymk bh tamPD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,7=5.

1. Vmlmft tam Fciickbty ds Bhkustrbdl Bhputs dhk mhtmr tam Dssmssdglm Pdlum c` 4,7=5. [am[dx dicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk



@bourm 6.4; Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk Gm`crm Idhu`dfturm




20


6.1 Lcss c` Bhputs gy @brm cr Dffbkmht Dhy bhkustrbdl bhputs purfadsmk `cr usm bh idhu`dfturbho, b` lcst gy `brm cr dffbkmht, tam Bhput [dxpdbk ch occks lcst gy tam`t ads tc gm rmvmrsmk kurbho tam ichta.

Mxdiplm 74:

Ch 70-;-7544, 45 ltrs c` `uml wmrm kmstrcymk kum tc `brm bh tam ockcwh c` I/s Hdtbchdl [rdkmrs.

Vtmp 4:


b. Lcss c` Occks gy @brm Lmkomr

Frmdtm tam lmkomr Lcss c` Occks gy @brm wbta tam kmtdbls ds sacwh bh tam tdglm:

bb. Jcurhdl Pcufamr

[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx pdbk ch occks kmstrcymk gy `brm,


4. Vmlmft Wmvmrsm Frmkbt ‖ Bhputs Kmstrcymk bh @brm cr Lcst ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ Lcss c` Occks gy @brm dhk mhtmr tam dicuht ds =75 (b.m., =55 + ;% PD[)

6. Frmkbt Uurfadsms ‖ Bhputs E ;% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk

;. Vmlmft Bhkustrbdl @uml bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds 45 dhk Wdtm ds =5

=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E ;%(Bhkustrbdl Bhput)

0. Frmkbt B[F-Bhkustrbdl @uml lmkomr.?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% ‖ (Bhkustrbdl Bhput) wbll gm kbspldymk bh tam

PD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds =55.

1. Vmlmft tam Fciickbty ds Bhkustrbdl Bhputs dhk mhtmr tam Dssmssdglm Pdlum c` =55. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk

2. [am dicuht wbll gm dutcidtbfdlly kbspldymk



]smk bh PD[Wmturhs

Lcss c` Occks gy@brm

KbrmftMxpmhsms

Hc Hc Hc




2?


@bourm 6.4= Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Bhputs Kmstrcymk bh @brm cr Lcst

44.Urmss R cr Mhtmr tc dffmpt.

6.2 ]hdvdblmk Frmkbt ch Fdpbtdl occks ([bim Gdrrmk)

[am ldpsmk vdlum c` uhdvdblmk Bhput [dx Frmkbt (=5% c` Bhput tdx pdbk) ch fdpbtdl occks pur-fadsmk, d`tmr tam prmsfrbgmk pmrbck (b.m., tarmm ymdrs `rci tam kdtm c` fciimhfmimht c` fciimr-fbdl prckuftbch c` fdpbtdl occks). [am vdlum c` sufa bhput tdx frmkbt ads tc gm rmvmrsmk d`tmr 6ymdrs.

[am mhtrbms tc dffcuht `cr tam dvdbldgblbty c` bhput tdx frmkbt dhk tamh rmvmrsbho tam sdim chdffcuht d`tmr 6 ymdrs drm ds `cllcws:

b. Dffcuhtbho tam dvdbldgblbty c` Bhput [dx Frmkbt

Bh jcurhdl vcufamr smlmft Bhput [dx Frmkbt Dkibttmk ch Fdpbtdl Occks bh ]smk `cr `bmlk

Kmgbt: Mlbobglm Bhput Frmkbt ch Fdpbtdl Occks lmkomr (wbta PD[/[dx fldss Uurfadsm ‖ FdpbtdlOccks E ;% cr 47.=%)

Frmkbt: [dx Udbk ch Fdpbtdl Occks lmkomr (orcupmk uhkmr Furrmht Dssmts)




21

bb. Wmvmrsbho tam Bhput [dx Frmkbt ch hch-usdom c` tam sdim d`tmr 6 ymdrs

Bh jcurhdl vcufamr smlmft Wmvmrsm Frmkbt ‖ ]hdvdblmk Frmkbt ch Fdpbtdl Occks ([bim Gdrrmk)ds tam PD[ Dkjustimht Fldss bh ]smk `cr `bmlk.

Kmgbt: Mxpmhsms lmkomr (orcupmk uhkmr Bhkbrmft Mxpmhsms)

Frmkbt: Mlbobglm Bhput [dx Frmkbt lmkomr (wbta PD[/[dx fldss Uurfadsm ‖ Fdpbtdl Occks E ;%cr 47.=%)

6.45 Fchsbohimht/Grdhfa [rdhs`mrs wbtacut @cri @

[am kmdlmr idy advm d Grdhfa c``bfm cutsbkm tam stdtm dhk tam occks trdhs`mrrmk tc tadt grdhfaidy gm fchsbkmrmk ds Grdhfa trdhs`mrs dhk hct tmrimk ds sdlms. Bh sufa fdsm, tam gb`urfdtbchhmmks tc gm idkm `cr tam occks smht ch prbhfbpdl dffcuht (grdhfa trdhs`mr) dhk ch FchsbohimhtGdsbs (trdhs`mrrmk tc domht). [abs gb`urfdtbch fdh gm bkmhtb`bmk gy smlmftbho tam RMV cr HC cptbch

dodbhst tam `bmlk Bs Vdlms dodbhst Urbhfbplm D/f. [abs `bmlk bs smt tc RMV wamh tam trdhs`mr bs fch-sbkmrmk ds Grdhfa [rdhs`mrs dhk HC bh fdsm c` fchsbohimht trdhs`mrs.

6.45.4 Fchsbohimht [rdhs`mrs wbtacut @cri @

Mxdiplm 77:

Ch 41-;-7544, I/s Hdtbchdl [rdkmrs kmspdtfamk 4= hcs c` Bhsuldtcrs `cr e 675 mdfa ds fchsboh-imht sdlms tc Hdtbchdl Mhtmrprbsms, Iuigdb vbkm bhvcbfm huigmr VH5?. [am occks wmrm

purfadsmk gy pdybho ;% PD[.

Vtmp 4:


[am fchsbohimht/grdhfa trdhs`mr cutwdrk lmkomr fdh gm frmdtmk uhkmr sdlms dffcuhts gysmlmftbho tam PD[/[dx fldss - Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk. [abs vdlum wbll gm fchsbk-mrmk ds d pdrt c` tctdl sdlms.

[c frmdtm d fchsbohimht/grdhfa trdhs`mr lmkomr `cr sacwbho tam vdlum c` stcfn trdhs`mrs smpd-rdtmly bh prc`bt & lcss dffcuht wbtacut bhflukbho bt bh tctdl sdlms, d usmr-km`bhmk dffcuht orcuphmmks tc gm frmdtmk. Vtcfn trdhs`mr cutwdrk dhk bhwdrk advm tc gm orcupmk uhkmr bhfcim dhkmxpmhsms rmspmftbvmly gy mhdglbho bt `cr rm`lmftbho ds pdrt c` orcss prc`bt bh dffcuht orcup idstmr.

b. Vtcfn [rdhs`mr Cutwdrk Orcup

Frmdtm tam dffcuht orcup Vtcfn [rdhs`mr Cutwdrk wbta tam kmtdbls ds sacwh bh tam tdglm:

Orcup ]hkmr Hdturmc`

Orcup

Kcmsbt

d``mftOrcssUrc`bt

Orcupgmadvms

lbnm d Vug-Lmkomr

HmttKmgbt/Frmkbt

Gdldhfm`cr

Wmpcrtbho

]smk`cr Fdl-fuldtbch

Imtack tcdllcfdtm

wamh usmkbh Uurfa-

fdsmBhvcbfm

Vtcfn[rdhs`mrCutwdrk

Urbidry Bhfcim Rms Hc Hc Hc Hct Dpplbfd-glm




22

[am Vtcfn [rdhs`mr Cutwdrk orcup dppmdrs ds sacwh:

@bourm 6.40 Vtcfn [rdhs`mr Cutwdrk Orcup

b. Fchsbohimht/Grdhfa [rdhs`mr Lmkomr

4. Mhtmr tam Hdim ds Fchsbohimht/Grdhfa [rdhs`mr

7. Vmlmft Vtcfn [rdhs`mr Cutwdrk ds tam dffcuht orcup bh tam ]hkmr `bmlk


;. Vmt tam cptbch ]smk Bh PD[ Wmturhs tc Rms tc kbspldy tam PD[/[dx Fldss sug-sfrmmh.

@bourm 6.4? Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk Lmkomr




455

=. Vmlmft tam PD[/tdx fldss - Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk

@bourm 6.41 PD[/Fldss Vmlmftbch `cr Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk

0. Dffmpt tam Fchsbohimht/Grdhfa [rdhs`mr lmkomr.

bb. Grdhfa Lmkomr

Frmdtm tam Grdhfa lmkomr ‖ Hdtbchdl Mhtmrprbsms orcupmk uhkmr Grdhfa/Kbvbsbch.

Vtmp 7:

Lmt us mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2

[c rmfcrk tam Fchsbohimht trdhs`mr c` occks,


Bh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt Dllcw Vmpdrdtm Guymr dhk Fchsbohmm Hdims tc Hc


7. Vmlmft Hdtbchdl Mhtmrprbsms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

6. Mhtmr tam Kmspdtfa Kmtdbls, Guymr‒s Kmtdbls dhk Fchsbohmm kmtdbls bh Udrty Kmtdbls sfrmmh

;. Vmlmft tam Fchsbohimht/Grdhfa [rdhs`mr lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts

=. Ch smlmftbho tam Fchsbohimht/Grdhfa [rdhs`mr , tam PD[/[dx Fldss dppmdrs ds Fchsboh-imht / Grdhfa [rdhs`mr Cutwdrk `rci tam PD[/[dx Fldss lbst




454

0. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis

?. Mhtmr tam Tudhtbty ds 4= dhk Wdtm ds 675. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

1. Vmt tam cptbch Bs Vdlm bh Urbhfbpdl‒s D/f tc Hc ds tam trdhs`mr c` occks bs gmbho fchsbkmrmk dsfchsbohimht trdhs`mr

2. Vmlmft tam @cri tc Wmfmbvm ds @cri @



47. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk

@bourm 6.42 Vdlms Bhvcbfm ‖ Fchsbohimht [rdhs`mr Cutwdrks


Ch smlmftbho dhy c` tam Kmfldrdtbch @cris (F, F wbta M4/M7, @ mtf.) bh@cris tc Wmfmbvm/Bssum, mhtmrbho tam @cri smrbms huigmr, @cri huigmr dhk

kdtm, tam sdim wbll gm fdpturmk bh tam prbhtmk bhvcbfm/vcufamr.




457

6.45.7 Wmvmrsdl c` Bhput [dx Frmkbt ch Fchsbohimht Vmht wbtacut @cri @

@cr tam occks wamh smht ch fchsbohimht tc Domhts cutsbkm tam stdtm `cr tam purpcsm c` trdkm

wbtacut @cri ‑@‒, tam Bhput tdx pdbk ads tc gm rmvmrsmk kurbho tam ichta.

Mxdiplm 76:

Ch 70-;-7544, ch dffcuht c` hch-dvdbldgblbty c` @cri @, tam bhput PD[ fldbidglm ch tam fchsboh-imht kmspdtfamk ch 41-;-7544 wds rmvmrsmk.

Vtmp 4:

b. [dx Udbk ch Occks [rdhs`mrrmk Lmkomr

Vtmp 7:




4. Vmlmft Wmvmrsm Frmkbt ‖ Fchsbohimht Vdlms _btacut @cri ‑@‒ ds tam PD[ DkjustimhtFldss bh tam ]smk `cr `bmlk

7. Kmgbt tam lmkomr - [dx Udbk ch Occks [rdhs`mrrmk dhk mhtmr tam dicuht ds 427

6. Frmkbt Bhput PD[ E ;% lmkomr.

;. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds ;,155.

=. Vmlmft tam Fciickbty ds Bhsuldtcrs dhk mhtmr tam Dssmssdglm Pdlum c` ;,155. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk


Lmkomr ]hkmr Bhvmhtcry

vdlums drmd``mftmk

]sm ̀ cr Dssmssdglm

Pdlum Fdlfuldtbch

]smk bh PD[

Wmturhs

[dx Udbk ch Occks[rdhs`mrrmk

Kbrmft Mxpmhsms Hc Hc Hc




456

?. Mhtmr tam Hdrrdtbch b` rmqubrmk

@bourm 6.75 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Fchsbohimht Vdlms _btacut ‑@‒ @cri


6.45.6 Vdlms ‖ Grdhfa [rdhs`mrs

Mxdiplm 7;:

Ch 77-;-7544, I/s Hdtbchdl [rdkmrs kmspdtfamk 75 hcs c` O B Ubpms `cr e 4=5 mdfa tc bts grdhfac``bfm ‖ Udrbjdtd Mhtmrprbsms, Ndrhdtdnd dodbhst @cri @ vbkm bhvcbfm huigmr VH51. [am occkswmrm purfadsmk gy pdybho 7% PD[.

Vtmp 4:

Lmt us mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2. [c rmfcrk tam Grdhfa trdhs`mr c` occks,

Bh fdsm c` Fchsbohimht Vdlms idkm cutsbkm tam stdtm ctamr tadh gy wdy c`

sdlms wbtacut @cri ‑@‒, tam Bhput PD[ saculk gm rmvmrsmk tc tam mxtmht c` ;%,

wamrm tam occks drm purfadsmk dt 47.=% PD[. [am gdldhfm c` 1.=% PD[ bs

dvdbldglm ds Bhput [dx Frmkbt. Acwmvmr, wamrm tam Bhput PD[ pdbk ch

purfadsms idkm E 4%, 7%, ;% cr dhy ctamr rdtm lmss tadh ;%, tam mhtbrm

dicuht bs rmvmrsmk.




45;


Mhsurm tadt bh @47: Pcufamr Fch`bourdtbch, tam cptbch Dllcw Vmpdrdtm Guymr dhk FchsbohmmHdims

bs smt tcHc


7. Vmlmft Udrbjdtd [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

6. Vmlmft tam Fchsbohimht/Grdhfa [rdhs`mr lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts

;. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh

=. Ch smlmftbho tam Vdlms Lmkomr , tam PD[/[dx Fldss dppmdrs ds Fchsbohimht / Grdhfa [rdhs-`mr Cutwdrk `rci tam PD[/[dx Fldss lbst

0. Vmlmft tam Hdim c` Btmi ds O B Ubpms `rci tam Lbst c` Btmis

?. Mhtmr tam Tudhtbty ds 75 dhk Wdtm ds 4=5. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk

1. Vmt tam cptbch Bs Vdlm bh Urbhfbpdl‒s D/f tc Rms ds tam trdhs`mr c` occks bs gmbho fchsbkmrmk dsgrdhfa trdhs`mr

2. Vmlmft tam @cri tc Wmfmbvm ds @cri @.




@bourm 6.74 Vdlms ‖ Grdhfa [rdhs`mr c` Occks





45=

6.45.; Wmvmrsdl c` Bhput [dx Frmkbt `cr Vtcfn [rdhs`mrrmk wbtacut @cri @

[am occks wamh trdhs`mrrmk tc tam grdhfa c``bfm(s) sbtudtmk cutsbkm tam stdtm wbtacut ‑@‒ @cri, tam

Bhput [dx pdbk ch sufa occks ads tc gm rmvmrsmk kurbho tam ichta.

Mxdiplm 7=:

Ch 70-;-7544, ch dffcuht c` hch-dvdbldgblbty c` @cri @, tam bhput PD[ fldbidglm ch tam stcfn kmspdtfamk tc grdhfa c` b̀fm ch 77-;-7544 wds rmvmrsmk.

Vtmp 4:



4. Vmlmft Wmvmrsm Frmkbt ‖ Vtcfn [rdhs`mr _btacut @cri ‑@‒ ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ [dx Udbk ch Occks [rdhs`mrrmk dhk mhtmr tam dicuht ds 05

6. Frmkbt Bhput PD[ E 7% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 7% wbll gm kbs-pldymk bh tam PD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds 6,555.

;. Vmlmft tam Fciickbty ds O B Ubpms dhk mhtmr tam Dssmssdglm Pdlum c` 6,555. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk.

=. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk


@bourm 6.77 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Vtcfn [rdhs`mr _btacut ‑@‒ @cri




450


6.44 Uurfadsms `cr Urckuftbch c` Mxmiptmk Occks (@bhbsamk)

[am vdlum c` occks cr rdw idtmrbdls purfadsmk dhk utblbsmk `cr tam idhu`dfturm cr prckuftbch c``bhbsamk occks, wabfa drm mxmipt ds pmr [H PD[ Dft (b.m., Occks imhtbchmk bh @curta Vfamkulm),tam Bhput tdx pdbk ch sufa occks ads tc gm rmvmrsmk kurbho tam ichta.

[am mhtrbms tc gm idkm drm ds `cllcws:

Vtmp 4:

Uurfadsm Mhtry

Kmgbt: Uurfadsm lmkomr (orcupmk uhkmr Uurfadsm Dffcuht wbta tdxdglm PD[/[dx Fldssb`bfdtbch)

Kmgbt: Bhput PD[ lmkomr (orcupmk uhkmr Kutbms & [dxms, [ypm c` Kuty ds PD[ wbta tdxdglm PD[/[dx Fldssb`bfdtbch)

Frmkbt: Vuhkry Frmkbtcr lmkomr

Vtmp 7

Wmvmrsbho tam Bhput [dx Frmkbt ch Occks usmk `cr Urckuftbch c` Mxmipt Occks

Bh jcurhdl vcufamr smlmft Wmvmrsm Frmkbt ‖ Urckuftbch c` Mxmiptmk Occks (@bhbsamk) ds tamPD[ Dkjustimht Fldss bh ]smk `cr `bmlk.

Kmgbt: Uurfadsm lmkomr dhk mhtmr tam bhput PD[ dicuht ds pmr Vtmp 4

Frmkbt: Bhput PD[ lmkomr usmk bh Vtmp 4 tc rmvmrsm tam bhput tdx dicuht

[am rmvmrsdl mhtry wbll gm idkm tc trdhs`mr tam bhput PD[ dicuht tc purfadsm vdlum.

6.47 Bhtmrstdtm Vdlm wbtacut 'F `cri

Vdlms idkm bh fcursm c` bhtmrstdtm trdkm dhk fciimrfm tc FV[ rmobstmrmk kmdlmrs cr dhy ctamrpmrsch cutsbkm tam stdtm wbtacut ‑F‒ @cri, tam mhtbrm dicuht c` Bhput tdx pdbk ch sufa occks adstc gm rmvmrsmk kurbho tam ichta.

Bh fdsm c` Grdhfa [rdhs`mrs idkm cutsbkm tam stdtm ctamr tadh gy wdy c` sdlms

wbtacut ‑@‒ @cri, tam Bhput PD[ saculk gm rmvmrsmk tc tam mxtmht c` ;%.[am

gdldhfm c` 1.=% PD[ bs dvdbldglm ds Bhput [dx Frmkbt. Acwmvmr, wamrm tam

Bhput PD[ pdbk ch purfadsms idkm E 4%, 7%, ;% cr dhy ctamr rdtm lmss tadh

;%, tam mhtbrm dicuht bs rmvmrsmk.




45?

Mxdiplm 70:

Ch 7=-;-7544, I/s Hdtbchdl [rdkmrs sclk 7 Hcs. c` Pdfuui Flmdhmrs tc @crtuhm Domhfbms, Daimkdgdk wbatcut smlmftbho ‑F‒ @cri vbkm bhvcbfm huigmr VH52. FV[ E 47.=% wds fadromk.

[am Pdfuui Flmdhmrs wmrm purfadsmk `rci Mxfml [rdkmrs `cr e 4=,555 mdfa gy pdybho PD[ E47.=%. [am bhput tdx pdbk wds rmvmrsmk ch 7?-;-7544.

Vtmp 4:

Lmt us rmfcrk tam trdhsdftbchs bh [dlly.MWU 2.

b. Bhtmr-Vtdtm Vdlms



7. Vmlmft @crtuhm Domhfbms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts

6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr tam rmqubrmk kmtdbls

;. Vmlmft Bhtmrstdtm Vdlms E 47.=% lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c` LmkomrDffcuhts

=. Ch smlmftbho tam Bhtmrstdtm Vdlms E 47.=% lmkomr, tam PD[/[dx Fldss dppmdrs ds BhtmrstdtmVdlms E 7% Dodbhst @cri F

0. Vmlmft tam Hdim c` Btmi ds Pdfuui Flmdhmrs `rci tam Lbst c` Btmis

?. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 4=,555. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk.

1. Vmlmft FV[ E 47.=% dhk tam dicuht bs dutcidtbfdlly fdlfuldtmk

2. Vmt tam cptbch Bs Kmfldrmk Occks Vdlms tc Hc

45. Vmlmft @cri F ds Hct Dpplbfdglm44. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc





451


@bourm 6.76 Vdlms Bhvcbfm ‖ Vdlms _btacut F @cri

4;. Urmss R cr Mhtmr tc dffmpt dhk sdvm.

bb. Wmvmrsdl c` Bhput [dx Udbk

FV[ ‖ Bhtmr-Vtdtm Vdlms Lmkomr

Jcurhdl Pcufamr

[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx dvdblmk ch occks sclk kurbho bhtmr-stdtmsdlms wbtacut @cri F,


4. Vmlmft Wmvmrsm Frmkbt ‖ Bhtmrstdtm Vdlm _btacut ‑F‒ @cri ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk

7. Kmgbt tam lmkomr ‖ FV[ ch Bhtmrstdtm Vdlms dhk mhtmr tam dicuht ds 6,?=5



]smk bh PD[Wmturhs

FV[ ch BhtmrstdtmVdlms

KbrmftMxpmhsms

Hc Hc Hc




452

6. Frmkbt Bhput PD[ E 47.=% lmkomr.

;. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 47.=% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 65,555.

=. Vmlmft tam Fciickbty ds Pdfuui Flmdhmrs dhk mhtmr tam Dssmssdglm Pdlum c` 65,555. [am[dx dicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk



@bourm 6.7; Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Bhtmrstdtm Vdlm _btacut ‑F‒ @cri


Bh fdsm c` Bhtmrstdtm sdlms wbtacut ‑F‒ @cri, tam mhtbrm dicuht c` bhput tdx

pdbk/pdydglm ch purfadsm c` sufa occks saculk gm rmvmrsmk.




445

6.46 B[F Dvdblmk `cr @bhbsamk Occks Vugsmqumhtly Mxmipt

[am dicuht c` Bhput tdx pdbk ch rdw idtmrbdls wabfa drm usmk `cr idhu`dfturm c` `bhbsamk occks,

wabfa wmrm ldtmr mxmipt, tam sdim ads tc gm rmvmrsmk tc tam mxtmht c` uhusmk Wdw idtmrbdls `crtam dpplbfdglm pmrbck.

[am mhtrbms tc gm idkm drm ds `cllcws:

Vtmp 4:

Uurfadsm Mhtry

Kmgbt: Uurfadsm lmkomr (orcupmk uhkmr Uurfadsm Dffcuht wbta tdxdglm PD[/[dx Fldssb`bfdtbch)

Kmgbt: Bhput PD[ lmkomr (orcupmk uhkmr Kutbms & [dxms, [ypm c` Kuty ds PD[ wbta tdxdglm PD[/[dx Fldssb`bfdtbch)

Frmkbt: Vuhkry Frmkbtcr lmkomr

Vtmp 7:

Wmvmrsbho tam Bhput [dx Frmkbt ch [dxdglm Bhputs Uurfadsmk `cr Idhu`dfturm c` MxmiptOccks

Bh jcurhdl vcufamr smlmft Wmvmrsm Frmkbt ‖ B[F Dvdblmk `cr @bhbsamk Occks VugsmqumhtlyMxmipt ds tam PD[ Dkjustimht Fldss bh ]smk `cr `bmlk.

Kmgbt: Uurfadsm lmkomr dhk mhtmr tam bhput PD[ dicuht ds pmr Vtmp 4

Frmkbt: Bhput PD[ lmkomr usmk bh Vtmp 4 tc rmvmrsm tam bhput tdx dicuht

[am rmvmrsdl mhtry wbll gm idkm tc trdhs`mr tam bhput PD[ dicuht tc purfadsm vdlum.

6.4; Ctamrs (spmfb`y)

[am Bhput tdx pdbk ch occks, rmvmrsmk ch dffcuht c` dhy ctamr rmdsch ctamr tadh ds imhtbchmkdgcvm.



444

Lmssch ;: Udyimht c` PD[ Lbdgblbty

;.4 Dkvdhfm [dx, Mhtry [dx dhk [KV Dkjustimht Mhtrbms

;.4.4 Dkjustimht [cwdrks Dkvdhfm [dx cr Wm`uhk

[am dkvdhfm PD[ pdyimhts, b` dhy, idkm gy tam kmdlmr fdh gm dkjustmk tcwdrks tam dftudl cutputtdx lbdgblbty ̀ cr tam rmturh pmrbck. @cr smttbho c`` tam dkvdhfm pdyimhts wbta tam cutput tdx lbdgblbty c`furrmht pmrbck, d jcurhdl mhtry wbta PD[ Dkjustimht - Dkvdhfm [dx Udbk hmmks tc gm idkm.

Mxdiplm 7?:

Ch 4=-;-7544, I/s Hdtbchdl [rdkmrs pdbk e ;,=55 ds dkvdhfm pdyimht tcwdrks PD[. Ch 65-;-7544, tam dkvdhfm dicuht pdbk wds dkjustmk ds `cllcws:

• e 7,555 dodbhst d pcrtbch c` cutput PD[

• e 7,=55 dodbhst FV[ kums.

Vtmp 4:Lmt us frmdtm tam Dkvdhfm [dx lmkomr tc rmfcrk tam dgcvm trdhsdftbch.

b. Dkvdhfm [dx lmkomr

Frmdtm tam lmkomr Dkvdhfm [dx wbta tam kmtdbls ds sacwh bh tam tdglm:

Lmssch Cgjmftbvms


Drrbvbho dt tam tdx lbdgblbty d`tmr smttbho-c`` bhput tdx frmkbt dodbhst tdxpdydglm

Dkjust tam Dkvdhfm [dx dhk Mhtry [dx pdbk dodbhst tam tdx lbdgblbty

Udyimht c` PD[ dhk FV[ Lbdgblbty


]sm ̀ cr Dssmssdglm PdlumFdlfuldtbch

Dkvdhfm [dx Furrmht Dssmts Hc Hc



Udyimht c` PD[ Lbdgblbty

447

Vtmp 7:


b. Dkvdhfm PD[ Udyimht vcufamr [c frmdtm dh dkvdhfm PD[ pdyimht vcufamr,


4. Vmlmft tam Gdhn lmkomr ds Gdhn c` Bhkbd bh tam Dffcuht `bmlk

7. Kmgbt tam Dkvdhfm [dx lmkomr

6. Mhtmr tam dicuht ds ;,=55

;. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk

@bourm ;.4 Dkvdhfm PD[ Udyimht Pcufamr


bb. Jcurhdl Mhtry `cr Dkjustbho tam Dkvdhfm [dx Udbk tcwdrks Cutput PD[ Lbdgblbty

[c frmdtm d jcurhdl vcufamr `cr dkjustbho dkvdhfm tdx pdbk tcwdrks Cutput PD[ lbdgblbty,


4. Vmlmft tam Pcufamr Fldss ds PD[ Dkjustimht Fldss

7. Vmlmft Dkvdhfm [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk.

6. Kmgbt Cutput PD[ E ;% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx Fldss dppmdrsds Cutput PD[ E ;%. Kc hct mhtmr tam dssmssdglm vdlum




446

;. Mhtmr tam dicuht ds 7,555 bh tam Kmgbt `bmlk

=. Frmkbt tam Dkvdhfm [dx lmkomr orcupmk uhkmr Furrmht Dssmts

0. [amFrmkbt

dicuht bs dutcidtbfdlly mhtmrmk?. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk

@bourm ;.7 Jcurhdl Pcufamr - Dkjustimht c` Cutput PD[ [cwdrks Dkvdhfm [dx Udbk


Vbibldrly idnm dh mhtry tc smt-c`` d pcrtbch c` FV[ dicuht dodbhst tam dkvdhfm tdx pdbk.



7. Vmlmft Dkvdhfm [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk.

6. Kmgbt FV[ E 7% lmkomr. Vmlmft tam PD[/[dx Fldss ds Bhtmr-Vtdtm Vdlms - Vpl. Fdtmocry

Occks dhk kc hct mhtmr tam dssmssdglm vdlum;. Mhtmr tam dicuht ds 655 bh tam Kmgbt `bmlk

=. Kmgbt tam FV[ E 4% wbta PD[/tdx fldss - FV[ E 4%. Mhtmr tam dicuht ds ;=5 bh tam Kmgbt`bmlk

0. Kmgbt tam FV[ E ;% wbta PD[/tdx fldss - FV[ E ;%. Mhtmr tam dicuht ds 055 bh tam Kmgbt`bmlk

?. Kmgbt tam FV[ E 47.=% wbta PD[/tdx fldss - FV[ E 47.=%. Mhtmr tam dicuht ds 4,4=5 bh tamKmgbt `bmlk




44;

1. Frmkbt tam Dkvdhfm [dx lmkomr orcupmk uhkmr Furrmht Dssmts

2. [am Frmkbt dicuht bs dutcidtbfdlly mhtmrmk

45.Mhtmr tam kmtdbls bh tam `bmlkHdrrdtbch

, b` rmqubrmk

@bourm ;.6 Jcurhdl Pcufamr - Dkjustimht c` FV[ [cwdrks Dkvdhfm [dx Udbk


;.4.7 Dkjustimht [cwdrks Mhtry [dx Udbk

Mhtry tdx bs lmvbmk dhk fcllmftmk ch tam mhtry c` sfamkulmk occks bhtc dhy lcfdl drmd `rci cutsbkmtam Vtdtm `cr fchsuiptbch, usm cr sdlm tamrmbh. [am bipcrtmrs cr kmdlmrs c` dhy sfamkulmk occkslbdglm tc pdy Mhtry tdx drm dllcwmk tc rmkufm tambr lbdgblbty uhkmr PD[ tc tam mxtmht c` Mhtry tdx pdbk.

[am mhtry tdx pdbk, fdh gm dkjustmk tcwdrks cutput tdx lbdgblbty bh d jcurhdl vcufamr usbho tam PD[Dkjustimht ‖ Dkjustimht [cwdrks Mhtry [dx Udbk.

Mxdiplm 71:

[am mhtry tdx wds pdbk `cr occks bipcrtmk ch 4;-;-7544. Ch 65-;-7544, I/s Hdtbchdl [rdkmrsrmfcrkmk tam dkjustimht mhtrbms tc smt-c`` tam mhtry tdx pdbk ds `cllcws:

• e 4,=75 dodbhst d pcrtbch c` cutput PD[

• e 215 dodbhst FV[ kums.




44=

Vtmp 4:


b. Jcurhdl Mhtry `cr Dkjustbho tam Mhtry [dx Udbk tcwdrks PD[ LbdgblbtyOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss dsPD[ Dkjustimht Fldss

4. Vmlmft Dkjustimht [cwdrks Mhtry [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk

7. Kmgbt tam Cutput PD[ E ;% lmkomr dhk smlmft Cutput PD[ E ;% ds tam PD[/[dx Fldss `rcitam PD[/[dx Fldss lbst dhk kc hct mhtmr tam dssmssdglm vdlum.

6. Mhtmr tam dicuht ds 1;;.=0 bh tam Kmgbt `bmlk

;. Kmgbt tam Cutput PD[ E 7% lmkomr dhk smlmft Cutput PD[ E 7% ds tam PD[/[dx Fldss `rcitam PD[/[dx Fldss lbst dhk kc hct mhtmr tam dssmssdglm vdlum

=. Mhtmr tam dicuht ds 0?=.;; bh tam Kmgbt `bmlk

0. Frmkbt tam Mhtry [dx lmkomr orcupmk uhkmr Furrmht Dssmts

?. [am Frmkbt dicuht bs dutcidtbfdlly mhtmrmk


@bourm ;.; Jcurhdl Pcufamr - Cutput PD[ Dkjustmk [cwdrks Mhtry [dx Udbk





440

bb. Mhtry tc smt-c`` d pcrtbch c` FV[ dicuht dodbhst tam mhtry tdx pdbk



7. Vmlmft Dkjustimht [cwdrks Mhtry [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk.

6. Kmgbt FV[ E 7% lmkomr. Vmlmft tam PD[/[dx Fldss ds Bhtmr-Vtdtm Vdlms - Vpl. FdtmocryOccks

;. Mhtmr tam dicuht ds 215 bh tam Kmgbt `bmlk

=. Frmkbt tam Mhtry [dx lmkomr orcupmk uhkmr Furrmht Dssmts

0. [am Frmkbt dicuht bs dutcidtbfdlly mhtmrmk

?. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk

@bourm ;.= Jcurhdl Pcufamr - Udrtbdl Dicuht c` FV[ Kums Dkjustmk [cwdrks Mhtry [dx Udbk


;.4.6 Dkjustimht [cwdrks [KV

Mxdiplm 72:

Ch 42-;-7544, I/s Hdtbchdl [rdkmrs rmfmbvmk e =5,555 `rci Urdtadi Domhfbms tcwdrks dkvmrtbs-bho smrvbfms prcvbkmk `cr tam ichta c` Dprbl 7544. [am [KV dicuht wds kmkuftmk `rci tamdicuht rmfmbvmk. Ch 65-;-7544, tam [KV dicuht wds dkjustmk tcwdrks cutput tdx lbdgblbty.




44?

Vtmp 4:

Frmdtbho Lmkomrs

b. [dx Kmkuftmk dt Vcurfm


Frmdtm tam Vuhkry Kmgtcr lmkomr - Urdtadi Domhfbms gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.

Vtmp 7:


b. Wmfmbpt Pcufamr [c frmdtm d rmfmbpt vcufamr,

Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @0: Wmfmbpt

4. Frmkbt Urdtadi Domhfbms dhk mhtmr =5,555 bh tam dicuht `bmlk

7. Kmgbt [dx Kmkuftmk dt Vcurfm lmkomr dhk mhtmr tam [KV dicuht ds =4=

6. Kmgbt Gdhn c` Bhkbd lmkomr dhk tam dicuht wbll gm dutcidtbfdlly kbspldymk

;. Bh tam Gdhn Dllcfdtbchs sfrmmh, mhtmr tam pdrty dhk gdhn kmtdbls

@bourm ;.0 Wmfmbpt Pcufamr

Lmkomr ]hkmr Bhvmhtcry vdlums drm d``mftmk

[dx Kmkuftmk dt Vcurfm Furrmht Dssmts Hc




441


bb. Jcurhdl vcufamr `cr [KV DkjustimhtOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl

4. Vmlmft [KV Dkjustimht bh ]smk `cr `bmlk.

7. Kmgbt Cutput PD[ E 4% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx fldss wbll gmkbspldymk ds Cutput PD[ E 4%. Kc hct mhtmr tam dssmssdglm vdlum.

6. Mhtmr =4= bh tam dicuht `bmlk

;. Frmkbt [dx Kmkuftmk dt Vcurfm lmkomr dhk tam dicuht wbll gm dutcidtbfdlly kbspldymk

@bourm ;.? Jcurhdl Pcufamr - [KV Dkjustimht





442

;.7 Dkjustimht c` B[F dodbhst [dx Udydglm Dt tam mhk c` mvmry tdx pmrbck bt bs dkvbsdglm tc smt c`̀ tam cutput vdt dicuht c` cutput vdt lmkomrs

wbta Bhput PD[ dicuht c` bhput PD[ lmkomrs frmdtmk.Bh fdsm wamrm tam hmt cutput bs bh mxfmss, tam gdldhfm dicuht c` PD[ kum bs trdhs`mrrmk tc PD[Udydglm lmkomr. Bh fdsm c` `cr dhy tdx pmrbck b` bhput tdx bs bh mxfmss c` cutput PD[, hmmk tc dkjustbhput PD[ chly tc tam mxtmht c` cutput PD[ lbdgblbty dhk gdldhfm c` B[F fdh rmidbh bh tam rmspmftbvmlmkomrs.

Mxdiplm 65:

Ch 65-;-7544, I/s Hdtbchdl [rdkmrs rmfcrkmk dh dkjustimht mhtry tc smt-c`` tam bhput tdx frmkbtdodbhst tam PD[ lbdgblbty.

Vtmp 4: Frmdtbho d PD[ Udydglm Lmkomr

Frmdtm tam lmkomr PD[ Udydglm wbta tam kmtdbls ds sacwh bh tam tdglm:

Vtmp 7:

Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d jcurhdl vcufamr `cr dkjustbho tam cutputPD[ dodbhst bhput PD[,


4. Vmlmft Hct Dpplbfdglm `rci tam Pcufamr Fldss Lbst

7. Kmgbt Cutput PD[ E 4% lmkomr dhk mhtmr tam fcrrmspchkbho lmkomr gdldhfm tc hullb`y tam lbdgbl-bty

6. Vbibldrly, smlmft Cutput PD[ E 7%

;. Mhtmr tam rmspmftbvm lmkomr gdldhfm `cr mdfa c` tam cutput PD[ lmkomrs

=. Frmkbt tam Bhput PD[ E 7% lmkomr dhk mhtmr tam dicuht c` frmkbt dvdbldglm

0. Frmkbt PD[ Udydglm lmkomr. [am gdldhfm dicuht wbll gm kbspldymk dutcidtbfdlly bh frmkbt `bmlk


]sm ̀ cr Dssmssdglm PdlumFdlfuldtbch

PD[ Udydglm Furrmht Lbdgblbtbms Hc Hc




475


@bourm ;.1 Jcurhdl Pcufamr - Mhtry tc smt-c`` tam Cutput PD[ kums dodbhst Dvdbldglm Bhput [dx Frmkbt


;.6 Dkjustimht [cwdrks FV[ KumsOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss dsPD[ Dkjustimht Fldss

Vmlmft Dkjustimht [cwdrks FV[ ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk

Kmgbt: FV[ lmkomr wbta tam dpplbfdglm PD[/[dx Fldss

Frmkbt: Bhput PD[ lmkomrs wbta tam rmlmvdht PD[/[dx Fldss

Bh fdsm tam doormodtm c` bhput vdt lmkomrs bs lmss tadh tam kmgbt vdlums c`

cutput PD[ vdlums kmgbtmk, trdhs`mr tam gdldhfm dicuht tc PD[ Udydglm

lmkomr gy smlmftbho bt bh tam frmkbt `bmlk. PD[ Udydglm lmkomr fdh gm orcupmk

uhkmr Kutbms & [dxms wbta [ypm c` Kuty/[dx ds Ctamrs cr Furrmht Lbdgblb-

tbms.




474

;.; Udyimht c` PD[

Mxdiplm 64:

Ch =-=-7544, I/s Hdtbchdl [rdkmrs pdbk e =22.51 tcwdrks PD[ kums.

Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d FV[ pdyimht vcufamr,


Vfmhdrbc 4: Wmfcrkbho Udyimht Mhtry usbho PD[ Udyimht Guttch

Bh tam @47: Udyimht Fch`bourdtbch sfrmmh, smt ]sm Vbholm Mhtry ickm `cr Uyit/Wfpt/Fchtrdtc Hc

4. Bh tam Udyimht vcufamr sfrmmh, flbfn tam PD[ Udyimht guttch cr prmss Dlt + P tc kbspldy tamPD[ Udyimht Kmtdbls sug-sfrmmh

7. Bh tam Umrbck @rci `bmlk, mhtmr tam kdtms ds 4-;-7544 tc 65-;-7544, ds tam pmrbck `cr wabfapdyimht bs gmbho idkm

6. Vmlmft PD[ ds tam typm c` pdyimht bh tam Udyimht [cwdrks `bmlk

;. Vmlmft [ypm c` Udyimht ds Hct Dpplbfdglm

=. Mhtmr tam kdtm ds =-=-7544 bh Kmpcsbt Kdtm `bmlk

0. Mhtmr tam Hdim c` Gdhn & Grdhfa (rmibttdhfm) ds Gdhn c` Bhkbd, Grdhfa fckm (rmibt-tdhfm) ds 567=7 dhk Bhstruimht Hc. ds 5=4765

@bourm ;.2 PD[ Udyimht Kmtdbls

?. Dffmpt tam PD[ Udyimht Kmtdbls sfrmmh dhk tam Udyimht vcufamr sfrmmh wbll gm kbspldymk.

1. Kmgbt tam lmkomr PD[ Udydglm dhk mhtmr =22.51 bh tam dicuht `bmlk

2. Frmkbt Hdtbchdl Gdhn lmkomr dhk dicuht wbll gm kbspldymk dutcidtbfdlly




477


@bourm ;.45 PD[ Udyimht Pcufamr


Vfmhdrbc 7: Wmfcrkbho Udyimht Mhtry usbho Vtdt Udyimht guttch

Bh Udyimht Pcufamr, tam V: Vtdt Udyimht guttch bs bhtrckufmk tc dutcidtbfdlly c``smt tam cutputPD[ kums dodbhst dvdbldglm tdx frmkbt dhk drrbvm dt tam pdydglm vdlum. [am fdlfuldtbch wbll gmdutcidtmk chly b` tam PD[ lmkomrs drm prmkm`bhmk wbta PD[ Vug [ypm ds Bhput PD[ dhk CutputPD[ bh lmkomr idstmr. Ch usbho Vtdt Udyimht guttch, tam cptbch Urcvbkm Kmtdbls omts kbspldymk bhUdyimht Pcufamr tc mhtmr tam PD[ Udyimht Kmtdbls. [am cptbchs bh PD[ Udyimht Kmtdbls kb``mr`rci chm Vtdtm tc dhctamr kmpmhkbho ch tam Vtdtm-spmfb`bf Wmturh @cri rmqubrmimhts.




476

Vmtup:

Bh tam @47: Udyimht Fch`bourdtbch sfrmmh, smt ]sm Vbholm Mhtry ickm `cr Uyit/Wfpt/Fchtrdtc Rms

Bh tam Udyimht vcufamr sfrmmh,

4. Vmlmft tam Gdhn lmkomr bh Dffcuht b̀mlk.

7. Flbfn tam Vtdt Udyimht guttch cr prmss Dlt + V tc kbspldy tam PD[ Vtdtutcry Udyimht sug-sfrmmh.

@bourm ;.44 PD[ Udyimht - Vtdtutcry Udyimht

6. Bh Vtdtutcry Udyimht sug-sfrmmh, prcvbkm tam kmtdbls obvmh gmlcw:

[ypm c` Kuty/[dx: Vmlmft PD[ ds tam pdyimht bs gmbho idkm tcwdrks PD[ kums.

Dutc @bll Vtdtutcry Udyimht: Vmt bt tc Rms tc dutcidtm kbspldy c` PD[ pdydglm dicuht.

Dkjust Bhput PD[ `cr Udyimht: [abs `bmlk omts kbspldymk chly wamh - Dutc @bll VtdtutcryUdyimht bs mhdglmk. Ch smttbho tabs `bmlk tc Rms, tam PD[ pdydglm dicuht omts fdlfuldtmkgy c``smttbho cutput PD[ dodbhst tam dvdbldglm tdx frmkbt.

Umrbck @rci: Mhtmr tam rmturh pmrbck bh @rci dhk [c `bmlks.

@bourm ;.47 Vtdtutcry Udyimht




47;

Bh tam Udyimht Pcufamr, tam cutput dhk Bhput PD[ dicuht wbll gm dutcidtbfdlly smt-c`` dhktam PD[ pdydglm dicuht omts fdlfuldtmk kbspldymk. Ch usbho Vtdt Udyimht guttch, tam Urc-vbkm Kmtdbls cptbch bs kbspldymk.

Vmt Urcvbkm Kmtdbls tc Rms dhk mhtmr tam gdhn kmtdbls.

@bourm ;.46 Udyimht Pcufaymr usbho Vtdt Udyimht

Bh fdsm c` PD[ lmkomrs frmdtmk bh fcipdhbms usbho vmrsbchs lcwmr tadh

[dlly.MWU 2 Wmlmdsm 7.5, dll tam bhput dhk cutput PD[ lmkomrs wbll gm prmkm-`bmhk wbta PD[ sug [ypm ds pmr tam PD[/[dx fldss smlmftmk. Acwmvmr, tc usm

tam Vtdtutcry Udyimht `dfblbty tamsm lmkomrs advm tc gm rm-dffmptmk.

Bh dgsmhfm c` tdxdglm sdlms mhtrbms cr cutput PD[ lmkomrs, b` tam cptbch - Dutc

@bll Vtdtutcry pdyimht bs mhdglmk, tam Dlmrt Imssdom - Hc PD[ Lmkomr

Mxbsts `cr Dkjustimht wbll gm kbspldymk.

[am cutput PD[ kum bs fdlfuldtmk dhk kbspldymk bh pdyimht vcufamr ch:

Udybho chly tam cutput PD[ dicuht usbho Vtdtutcry Udyimht guttch gysmttbho Dutc @bll Vtdtutcry Udyimht tc Rms dhk Dkjust Bhput PD[ `crUdyimht tc Hc

Vmttbho cptbchs - Dutc @bll Vtdtutcry Udyimht dhk Dkjust Bhput PD[ `crUdyimht tc Rms wamh tamrm bs gdldhfm dicuht rmidbhbho d`tmr c``smttbhotdx frmkbt.




47=

Bh tam PD[ Udyimht Kmtdbls sfrmmh, mhtmr tam kmtdbls ds sacwh:

@bourm ;.4; PD[ Udyimht sug-sfrmmh

Dffmpt tam PD[ Udyimht Kmtdbls sfrmmh dhk pdyimht mhtry.

;.= Udyimht c` FV[

Fmhtrdl Vdlms [dx bs pdydglm bh tam stdtm `rci wabfa occks drm sclk. [am tdx sc fcllmftmk bs

rmtdbhmk gy tam stdtm bh wabfa bt bs fcllmftmk. [am Vtdtm Ocvmrhimht Vdlms [dx C``bfmr wacdssmssms dhk fcllmfts lcfdl stdtm sdlms tdx dlsc dssmssms dhk fcllmfts Fmhtrdl Vdlms [dx.

[am kum kdtm bs sdim ds `cr tam pmrbck tc sugibt rmturhs uhkmr Pdlum Dkkmk [dx (PD[) c` tamdpprcprbdtm stdtm. [am FV[ pdydglm dicuht saculk gm rcuhkmk c`` tc tam hmdrmst rupmm.

Mxdiplm 67:

Ch =-=-7544, I/s Hdtbchdl [rdkmrs pdbk e 45,;25 ds FV[ kums.

Vtmp 4:

Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d FV[ pdyimht vcufamr,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @=: Udyimht

4. Vmlmft tam Gdhn lmkomr bh tam Dffcuht `bmlk

7. Flbfn tam PD[ Udyimht guttch cr prmss Dlt + V tc kbspldy tam Vtdtutcry Udyimht sug-sfrmmh

6. Bh Vtdtutcry Udyimht sug-sfrmmh, prcvbkm tam kmtdbls obvmh gmlcw:

[ypm c` Kuty/[dx: Vmlmft FV[ ds tam pdyimht bs gmbho idkm tcwdrks PD[ kums.

Dutc @bll Vtdtutcry Udyimht: Vmt bt tc Hc ds tam FV[ pdbk ch purfadsms fdhhct gm smt-c``dodbhst FV[ ch sdlms.

@bourm ;.4= Vtdtutcry Udyimht - FV[




470

;. Bh tam Udyimht Pcufamr, Vmt Urcvbkm Kmtdbls tc Rms tc kbspldy tam PD[ Udyimht Kmtdbls sug-sfrmmh

=. Bh tam PD[ Udyimht Kmtdbls sfrmmh, mhtmr tam kmtdbls ds sacwh:

@bourm ;.40 FV[ Udyimht Kmtdbls

0. Dffmpt tam PD[ Udyimht Kmtdbls sfrmmh dhk tam Udyimht vcufamr sfrmmh wbll gm kbspldymk.

?. Kmgbt tam lmkomr FV[ E 7% dhk FV[ E47.=%. Mhtmr tam fcrrmspchkbho lmkomr gdldhfms `crmdfa lmkomr.

1. Mhtmr tam kmtdbls bh tam ̀ bmlk Hdrrdtbch, b` rmqubrmk

@bourm ;.4? FV[ pdyimht Pcufamr




47?

Lmssch =: PD[ Wmpcrts

[am PD[ systmi bs gdsmk ch sml`-dssmssimht dhk trdhspdrmhfy dt mvmry stdom c` trdhsdftbch.Amhfm, dffurdtm rmfcrk idbhtmhdhfm bs c` frbtbfdl bipcrtdhfm.

Bh [dlly.MWU 2, ycu fdh omhmrdtm stdtutcry rmturhs ds prmsfrbgmk bh tam stdtums. Bh tabs lmssch, wmwbll kbsfuss dgcut tam gccns c` dffcuhts, rmpcrts dhk rmobstmrs tadt dssbsts ycu bh idhdobho ycurgusbhmss dhk fciplbdhfm wbta PD[.

=.4 PD[ Fciputdtbch Wmpcrt

[c vbmw tam PD[ Fciputdtbch Wmpcrt,

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Fciputdtbch

[am PD[ Fciputdtbch rmpcrts prcvbkm tam Dssmssdglm Pdlum dhk tam [dx Dicuht c` tam sdlms dhkpurfadsm trdhsdftbchs mhtmrmk usbho kb``mrmht PD[/ [dx fldssb`bfdtbchs.

Lmssch Cgjmftbvms


Omhmrdtm PD[ Fciputdtbch Wmpcrt

PD[ Vtdtutcry Ichtaly dhk Dhhudl Wmturh @cri

@cri _ `cr Mxpcrtmrs

PD[ Dhhmxurms

PD[ Fciickbty Wmpcrt

PD[ Wmobstmrs



PD[ Wmpcrts

471

[am PD[ Fciputdtbch rmpcrt kbspldys ds sacwh:

@bourm =.4 PD[ Fciputdtbch Wmpcrt

[am dgcvm sfrmmh kbspldys tam tctdl c` PD[ pdydglm ch sdlms dhk bhput tdx frmkbt dvdbldglm chpurfadsms idkm kurbho tam spmfb`bmk pmrbck.

[am mssmhfm c` PD[ bs tam c``smttbho c` Bhput PD[ dodbhst Cutput PD[. [am PD[ fciputdtbch rmpcrtsacwh dgcvm prmfbsmly bhkbfdtms tam vdlum c` PD[ Udydglm d`tmr c``smttbho tam bhput PD[ dodbhsttam cutput PD[ dlcho wbta FV[ lbdgblbty b` dhy.

Dssmssdglm Pdlum

[am Dssmssdglm Pdlum bs tam sui c` tctdl vdlum c` occks dt wabfa tamy drm purfadsmk dhk sclk.[abs dssmssdglm vdlum bs tam vdlum ch wabfa PD[ bs fdlfuldtmk.

[dx Dicuht

[am tctdl [dx Dicuht fdlfuldtmk ch Dssmssdglm vdlum usbho tam rmspmftbvm [dx pmrfmhtdom bs tam[dx Dicuht.



PD[ Wmpcrts

472

Vacw Dll PD[ Fldssb`bfdtbchs

@rci tam PD[ Fciputdtbch sfrmmh, flbfn ch @47: Fch`bourm dhk smt Vacw Dll PD[ Fldssb`bfd-tbchs tc Rms.

@bourm =.7 PD[ Fciputdtbch Fch`bourdtbch ‖ PD[ Fldssb`bfdtbchs

[am PD[ Fciputdtbch sfrmmh kbspldys ds sacwh:

@bourm =.6 PD[ Fciputdtbch ‖ Grmdn-up c` Dll PD[ Fldssb`bfdtbchs



PD[ Wmpcrts

465

@bourm =.; PD[ Fciputdtbch ‖ Grmdn-up c` Dll PD[ Fldssb`bfdtbchs



PD[ Wmpcrts

464

Flbfn ch Dlt+@4: Kmtdblmk guttch tc vbmw tam kmtdblmk PD[ Fciputdtbch rmpcrt. D pdrt c` tamkmtdblmk rmpcrt kbspldys ds sacwh:

@bourm =.= PD[ Fciputdtbch ‖ Kmtdblmk

[am rmpcrt dlsc prcvbkms krbll kcwh `dfblbty `cr mdfa PD[ fldssb`bfdtbch lbstmk bh tam rmpcrt. [c krbllkcwh, smlmft tam rmqubrmk fldssb`bfdtbch dhk prmss Mhtmr .

PD[ Fldssb`bfdtbch Pcufamrs

[c vbmw tam PD[ Fldssb`bfdtbch vcufamrs, smlmft dhy chm tam PD[ Fldssb`bfdtbchs `rci tam PD[Fciputdtbch rmpcrt dhk prmss Mhtmr .



PD[ Wmpcrts

467

[am PD[ Fldssb`bfdtbch Pcufamrs rmpcrt bs kbspldymk ds sacwh:

@bourm =.0 PD[ Fldssb`bfdtbch Pcufamrs sfrmmh

PD[ Dhdlysbs[am PD[ Dhdlysbs smftbch bs bhtrckufmk bh tam PD[ Fciputdtbch rmpcrt tc prcvbkm bh`cridtbch chPD[ Udydglm, dicuht pdbk dhk rm`uhk dicuht `cr tam furrmht pmrbck dlcho wbta tam kmtdbls c` bhputtdx frmkbt dhk PD[ lbdgblbty fdrrbmk `crwdrk tc tam hmxt rmturh pmrbck.

[c vbmw tam PD[ dhdlysbs prmss @47: Fch`bourm bh PD[ Fciputdtbch sfrmmh dhk smt Vacw PD[Dhdlysbs tc Rms.

Urmss @4: Kmtdblmk guttch (Dlt+@4) tc vbmw tam grmdnup c` PD[ Lbdgblbty dhk PD[ Udyimhts.



PD[ Wmpcrts

466

PD[ Fciputdtbch sfrmmh wbta PD[ Dhdlysbs bs kbspldymk ds sacwh.

@bourm =.? PD[ Fciputdtbch wbta PD[ Dhdlysbs

Bh tam PD[ Dhdlysbs kbspldymk dgcvm, tam PD[ lbdgblbty bhflukms FV[ kums.

PD[ Udydglm 9 FV[ (?,055 + 7125) + PD[ (0==5.6;) 9 4?,5;5.6;



PD[ Wmpcrts

46;

=.7 PD[ Fciickbty Wmpcrt

Bh tam PD[ Fciickbty rmpcrt, tam fciickbty-wbsm grmdn-up c` dssmssdglm vdlum dhk tdx dicuht

c` stcfn btmis bhvcbfmk usbho tam rmspmftbvm PD[/[dx fldssb`bfdtbch wbll gm kbspldymk.Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Fciickbty

Fciickbty-wbsm Uurfadsm

Vmlmft Uurfadsms `rci PD[ Fciickbty imhu dhk prmss Mhtmr nmy tc vbmw tam Fciickbty-wbsmUurfadsm rmpcrt ds sacwh:

@bourm =.1 PD[ Fciickbty Wmpcrt - Uurfadsm



PD[ Wmpcrts

46=

Fciickbty-wbsm Vdlms

Vmlmft Vdlms `rci PD[ Fciickbty imhu dhk prmss Mhtmr nmy tc vbmw tam Fciickbty-wbsmVdlms rmpcrt ds sacwh:

@bourm =.2 PD[ Fciickbty Wmpcrt - Vdlms

=.6 PD[ Wmobstmrs

PD[ Uurfadsm Wmobstmr

[am PD[ Uurfadsm Wmobstmr prcvbkms fciplmtm kmtdbls c` dll tam purfadsms idkm bh d pdrtbfuldrtdx pmrbck. [abs rmobstmr fdpturms tam bhvcbfm-wbsm purfadsms wbta vcufamr huigmr, PD[ rmobstrd-tbch huigmr, stcfn btmis bhvcbfmk, bhvcbfm vdlum, dssmssdglm vdlum, dppcrtbchmk dkkbtbchdlmxpmhsms, PD[/[dx fldssb`bfdtbchs dhk tdx dicuht.

[c vbmw tam PD[ Uurfadsm Wmobstmr,

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Wmobstmr 8 PD[ Uurfadsm

Gy km`dult, tam `bmlks - Vacw Pcufamr Huigmr, Vacw Tudhtbty Kmtdbls dhk Vacw Dkkbtbchdl Fcst

wbll gm smt tc Rms. [c vbmw tam supplbmr bhvcbfm huigmr, FV[ huigmr, rdtm dhk btmi vdlum flbfn ch@47: Fch`bourm. Vmt tam cptbchs ds sacwh gmlcw:

@bourm =.45 Uurfadsm Wmobstmr Fch`bourdtbch



PD[ Wmpcrts

460

[am cptbchs sacwh bh tam Fch`bourdtbch sfrmmh drm:

Vacw Pcufamr Huigmr : [abs `bmlk wbll gm smt tc Rms tc kbspldy tam vcufamr huigmr.

Vacw Vupplbmr Bhvcbfm Hc. & Kdtm: Vmt bt tc Rms tc kbspldy tam Vupplbmr Bhvcbfm Hc. dhkkdtm mhtmrmk bh tam purfadsm bhvcbfm.

Vacw FV[ Hc.: Vmt bt tc Rms tc fdpturm tam FV[ huigmr mhtmrmk bh tam pdrty lmkomr idstmrcr tam pdrty kmtdbls sfrmmh.

Vacw Tudhtbty Kmtdbls: [abs `bmlk wbll gm smt tc Rms tc kbspldy tam qudhtbty purfadsmk.

Vacw Wdtm Kmtdbls: Vmt bt tc Rms tc kbspldy tam rdtm dt wabfa tam stcfn btmis wmrm pur-fadsmk.

Vacw Btmi Pdlum: Vmt bt tc Rms tc kbspldy tam dssmssdglm vdlum c` stcfn btmi purfadsmk.

Vacw Dkkbtbchdl Fcst: [abs `bmlk wbll gm smt tc Rms tc kbspldy tam vdlum mhtmrmk wablmbhvcbfbho `cr dkkbtbchdl mxpmhsm cr bhfcim lmkomr mhdglmk `cr dppcrtbchimht.

Bh tam PD[ Uurfadsm Wmobstmr sfrmmh, prmss @4: Kmtdblmk guttch (Dlt+@4) tc kbspldy tam bhvmhtcrykmtdbls dhk PD[/[dx fldssb`bfdtbchs. [am PD[ Uurfadsm Wmobstmr kbspldys ds sacwh:

@bourm =.44 PD[ Uurfadsm Wmobstmr - Vfrmmh 4



PD[ Wmpcrts

46?

Vfrcll acrbzchtdlly tc vbmw tam fcluihdr kmtdbls.

@bourm =.47 PD[ Uurfadsm Wmobstmr - Vfrmmh 7

PD[ Vdlms Wmobstmr

[am PD[ Vdlms Wmobstmr prcvbkms fciplmtm kmtdbls c` dll tam Vdlms idkm bh d pdrtbfuldr tdx pmrbck.[abs rmobstmr fdpturms tam bhvcbfm-wbsm Vdlms wbta vcufamr huigmr, PD[ rmobstrdtbch huigmr,stcfn btmis bhvcbfmk, bhvcbfm vdlum, dssmssdglm vdlum, dppcrtbchmk dkkbtbchdl bhfcims, PD[/[dxfldssb`bfdtbchs, tdx dicuht dhk dkkbtbchdl tdx/Fmss/Vurfadrom b` dhy kmpmhkbho ch tam stdtmsmlmftmk `cr PD[ fciplbdhfm.

[c vbmw tam PD[ Vdlms Wmobstmr,

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Wmobstmr 8 Pdt Vdlms

Urmss @47: Fch`bourm. Gy km`dult, tam `bmlks - Vacw Pcufamr Huigmr dhk Vacw TudhtbtyKmtdbls wbll gm smt tc Rms. [c vbmw tam Pcufamr Wm`mrmhfm huigmr, FV[ huigmr, rdtm dhk btmivdlum smt tam cptbchs ds sacwh gmlcw:

@bourm =.46 Vdlms Wmobstmr - Fch`bourdtbch



PD[ Wmpcrts

461

[am cptbchs sacwh bh tam Fch`bourdtbch sfrmmh drm:

Vacw Pcufamr Huigmr : [abs `bmlk wbll gm smt tc Rms tc kbspldy tam vcufamr huigmr.

Vacw Pcufamr Wm` : Vmt bt tc Rms tc kbspldy tam vcufamr rm`mrmhfm huigmr mhtmrmk bh Wm` `bmlk c`sdlms/tdx bhvcbfm.

Vacw FV[ Hc.: Vmt bt tc Rms tc fdpturm tam FV[ huigmr mhtmrmk bh tam pdrty lmkomr idstmr cr tampdrty kmtdbls sfrmmh.

Vacw Tudhtbty Kmtdbls: [abs `bmlk wbll gm smt tc Rms tc kbspldy tam qudhtbty sclk.

Vacw Wdtm Kmtdbls: Vmt bt tc Rms tc kbspldy tam rdtm dt wabfa tam stcfn btmis wmrm sclk.

Vacw Btmi Pdlum: Vmt bt tc Rms tc kbspldy tam dssmssdglm vdlum c` stcfn btmi sclk.

Bh tam PD[ Vdlms Wmobstmr sfrmmh, prmss @4: Kmtdblmk guttch (Dlt+@4) tc kbspldy tam bhvmhtcrykmtdbls dhk PD[/[dx fldssb`bfdtbchs. [am PD[ Vdlms Wmobstmr kbspldys ds sacwh:

@bourm =.4; PD[ Vdlms Wmobstmr - Vfrmmh 4



PD[ Wmpcrts

462

Vfrcll acrbzchtdlly tc vbmw tam fcluihdr kmtdbls.

@bourm =.4= PD[ Vdlms Wmobstmr - Vfrmmh 7

=.; Vtdtutcry Wmturhs dhk Dhhmxurms

=.;.4 PD[ Wmturh @cri B

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Wmturh@cris 8 @cri B

Urmss V: Vmlmft Urbhtmr guttch (Dlt+V), smlmft tam rmqubrmk prbhtmr dhk smt tam Udpmr [ypm ds D;.

Mvmry Kmdlmr wac bs lbdglm tc pdy tdx uhkmr [H PD[, ctamr tadh kmdlmrs wac advm cptmk `crpdyimht c` tdx dt fcipcuhkmk rdtms, bhflukbho domhts / grdhfa drm rmqubrmk tc `blm d ichtalyrmturh bh @cri B dhk Dhhudl Wmturh bh @cri B-4. [am Wm`uhk dpplbfdtbch `cri `cr mxpcrtmrs - @cri_ ads tc gm suigbttmk gy tam mxpcrtmrs.

[am ichtaly rmturhs drm rmqubrmk tc `blmk ch cr gm`crm 75ta c` tam suffmmkbho ichta tc tamdssmssbho dutacrbty. Dlcho wbta tam ichtaly rmturhs, kmtdbls c` purfadsms dhk sdlms drm rmqubrmk tcgm sugibttmk bh Dhhmxurms B, BB, BBB & BP.



PD[ Wmpcrts

4;5

[am Ichtaly PD[ Wmturhs bh @cri B `cr I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.40 PD[ Ichtaly Wmturh bh @cri B Udom 4



PD[ Wmpcrts

4;4

@bourm =.4? PD[ Ichtaly Wmturh bh @cri B pdom 7



PD[ Wmpcrts

4;7

=.;.7 PD[ Wmturh @cri B-4

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Wmturh

@cris 8 @cri B-4[am Dhhudl Wmturh bh @cri B-4 `cr I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.41 @cri B-4



PD[ Wmpcrts

4;6

=.;.6 @cri _

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Wmturh

@cris 8 @cri _[am Wm`uhk Dpplbfdtbch @cri `cr Mxpcrtmrs bh @cri _ `cr I/s. Hdtbchdl [rdkmrs kbspldys dssacwh:

@bourm =.42 @cri _ - Udom 4



PD[ Wmpcrts

4;;



@bourm =.77 @cri _ - Udom ;

=.;.; PD[ Dhhmxurms

Ds kbsfussmk mdrlbmr, tam kmtdbls c` purfadsms, sdlms dhk trdhs`mrs bh/cut drm rmqubrmk tc gmmhflcsmk bh tam rmspmftbvm dhhmxurms tc tam ichtaly Wmturh. [amrm drm gdsbfdlly `cur dhhmxurms,wabfa drm prmsfrbgmk bh tam [H PD[ Dft.

Ichtaly Dhhmxurms ‖ Dhhmxurm B

Dhhmxurm B fchtdbhs tam kmtdbls c` purfadsms, Bipcrts dhk Grdhfa trdhs`mr bhwdrks idkm kurbhotam obvmh ichta.

Oc tc Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[Dhhmxurms - Ichtaly 8 Dhhmxurm ‖ B



PD[ Wmpcrts

4;=

[am Dhhmxurm B c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.76 Dhhmxurm B

Ichtaly Dhhmxurms ‖ Dhhmxurm BB

Dhhmxurm BB fchtdbhs tam kmtdbls c` Vdlms, zmrc rdtmk sdlms, mxmipt occks dhk Grdhfa trdhs`mrCutwdrks idkm kurbho tam obvmh ichta.

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms -Ichtaly 8 Dhhmxurm ‖ BB



PD[ Wmpcrts

4;0

Bh tam Urbht Wmpcrt sfrmmh smt tam cptbch - Vacw Bhtmr-stdtm sdlms tc Rms.

@bourm =.7; Dhhmxurm BB - Urbht Wmpcrt

[am Dhhmxurm BB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.7= Dhhmxurm BB



PD[ Wmpcrts

4;?

Ichtaly Dhhmxurms ‖ Dhhmxurm BBB

Dhhmxurm BBB fchtdbhs tam kmtdbls c` rmvmrsdl c` Bhput [dx Frmkbt dlrmdky fldbimk cr dvdblmk.

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms -Ichtaly 8 Dhhmxurm ‖ BBB

Mhtmr tam kmtdbls bh tam Urbht Wmpcrt sfrmmh ds sacwh:

@bourm =.70 Urbht Wmpcrt sfrmmh



PD[ Wmpcrts

4;1

[am Dhhmxurm BBB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.7? Dhhmxurm BBB

[am vdrbcus trdhsdftbchs rmldtbho tc rmvmrsdl c` Bhput [dx Frmkbt drm kbsfussmk

bh kmtdbl bh Lmssch 6 ‖ Wmvmrsdl c` Bhput [dx Frmkbt.



PD[ Wmpcrts

4;2

Ichtaly Dhhmxurms ‖ Dhhmxurm BP

Dhhmxurm BP fchtdbhs tam kmtdbls c` zmrc rdtmk sdlms dhk ctamr mxpcrt bh`cridtbch kurbho tam obvmhichta.

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms -Ichtaly 8 Dhhmxurm ‖ BP

[am Dhhmxurm BP c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.71 Dhhmxurm BP ‖ Zmrc Wdtmk Vdlms Kmtdbls

@bourm =.72 Dhhmxurm BP ‖ Mxpcrt Kmtdbls

Vbibldrly omhmrdtm dhhuxurms c` Dhhudl Wmturh gy hdvbodtbho tc Odtmwdy c` [dlly 8 VtdtutcryWmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl



PD[ Wmpcrts

4=5

Dhhudl Dhhmxurms ‖ Dhhmxurm B

Oc tc Odtmwdy c` [dlly 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl 8Dhhmxurm B

[am Dhhmxurm B c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.65 Dhhudl Dhhmxurms - Dhhmxurm B



PD[ Wmpcrts

4=4

Dhhudl Dhhmxurms ‖ Dhhmxurm BB

Oc tc Odtmwdy c` [dlly 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl 8Dhhmxurm BB

Bh tam Urbht Wmpcrt sfrmmh smt tam cptbch - Vacw Bhtmr-stdtm sdlms tc Rms.

@bourm =.64 Dhhudl Dhhmxurm BB - Urbht Wmpcrt

[am Dhhmxurm BB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.67 Dhhudl Dhhmxurms - Dhhmxurm BB



PD[ Wmpcrts

4=7

Dhhudl Dhhmxurms ‖ Dhhmxurm BBB

Oc tc Odtmwdy c` [dlly 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl 8Dhhmxurm BBB

[am Dhhmxurm BBB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:

@bourm =.66 Dhhudl Dhhmxurms - Dhhmxurm BBB

@bourm =.6; Dhhudl Dhhmxurms - Dhhmxurm BBB



4=6

Lmssch 0: M‖PD[

0.4 Chlbhm @blbho

Bh tam c``bfbdl wmgsbtm c` [dibl Hdku, tam Kmdlmrs hmmk tc lcobh wbta tambr usmr hdim, b.m., [BH dhktam rmspmftbvm pdsswcrk dllcttmk tc tami gy tam kmpdrtimht. [am dhhmxurms fdh gm `blmk chlbhm ̀ crtam rmqubrmk pmrbck gy flbfnbho ch tam Ichtaly Wmturhs tdg dhk sugibttbho tam rmqubrmk kmtdbls `cr`blbho dhhmxurm ‖ B, BB, BBB dhk BP.

D prc`crid c` Dhhmxurms bs idkm dvdbldglm tc tam kmdlmr. [am kmdlmr ads tc tdnm d prbhtcut c` tam`bllmk bh Dhhmxurm B, BB, BBB dhk BP `rci [dlly.MWU 2. [am vdlums fdh dlsc gm `bllmk idhudlly bh tamrmspmftbvm fcluihs c` tam prc`crid dhhmxurms dhk uplcdkmk chlbhm tc tam kmpdrtimht.

0.7 ]plcdkbho bh Mxfml @cridt

[am kmdlmr hmmks tc uplcdk tam Mxfml `blm bh tam `cridt ds prmsfrbgmk gy tam kmpdrtimht. [am

mxfml `blms bh tam prmsfrbgmk `cridt fdh gm omhmrdtmk kbrmftly `rci [dlly.MWU 2 dhk uplcdkmk tctam kmpdrtimht wmgsbtm. _ablm `blbho tam PD[ @cri B tam kmdlmr fdh uplcdk tam Dhhmxurms bh MxfmlVprmdksammt `cridt tc tam [dibl Hdku PD[ c``bfbdl sbtm www.thvdt.ocv.bh.

Mxpcrtbho tam Kdtd `rci [dlly.MWU 2 `cr M-@blbho

[am M-PD[ ̀ mdturm prcvbkmk bh [dlly.MWU 2 ̀ dfblbtdtms tam m-`blbho c` Dhhmxurms bh tam mxfml sprmdk-sammt `cridt.

Lmssch Cgjmftbvms


Mxpcrt tam Dhhmxurms B, BB, BBB dhk BP bh [mxt ds wmll ds Mxfml Vprmdk-sammt `cridt.

]hkmrstdhk tam prcfmkurm c` vdlbkdtbho dhk kdtd mxpcrtmk tc mxfml `blms

]hkmrstdhk tam prcfmkurm c` uplcdkbho tam vdlbkdtmk mxfml sammts tc tamwmgsbtm.



M-PD[

4=;

@cr kmdlmrs' fchvmhbmhfm, tam `dfblbty bs prcvbkmk tc omhmrdtm:

D sbholm mxfml `blm wbta dll wcrnsammts `cr Dhhmxurm B, Dhhmxurm BB, Dhhmxurm BBB, Dhhmxurm

BP Mxpcrt dhk Dhhmxurm BP Bipcrt Vmpdrdtm Mxfml `blms `cr Dhhmxurm B, Dhhmxurm BB, Dhhmxurm BBB, Dhhmxurm BP Mxpcrt dhk

Dhhmxurm BP Bipcrt

]sbho tam cptbchs - Dhhmxurm-B, Dhhmxurm-BB, Dhhmxurm-BBB, Dhhmxurm-BP Bipcrt dhkDhhmxurm-P Mxpcrt, smpdrdtm mxfml `blms fdh gm omhmrdtmk `cr mdfa c` tam dhhmxurms.

Ch smlmftbho m-PD[ Dhhmxurms cptbch, d sbholm mxfml sammt fdh gm omhmrdtmk wbta smpdrdtmwcrnsammts `cr Dhhmxurm B, Dhhmxurm BB, Dhhmxurm BBB, Dhhmxurm BP Mxpcrt dhk Dhhmxurm BPBipcrt.

[c vbmw tam M-PD[ imhu `cr `blbho m-rmturhs `rci [dlly.MWU 2,

Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ Wmpcrts 8 Vmlmft m-PD[Dhhmxurms

Bh tam Urbht Wmpcrt sfrmmh, prmss Gdfnspdfm nmy tc idnm hmfmssdry fadhoms.

Ldhoudom: Km`dult (Dll Ldhoudoms) dppmdrs gy km`dult dhk bs hct mkbtdglm.

@cridt: Mxfml (Vprmdksammt) dppmdrs gy km`dult dhk bs hct mkbtdglm.

Mxpcrt Lcfdtbch: [am lcfdtbch c` [dlly.MWU 2 bhstdllmk `clkmr wbll gm kbspldymk bh tam amrm.[am mxpcrt lcfdtbch fdh gm fadhomk ds pmr rmqubrmimht.

Cutput @blm Hdim: [am Mxfml `blm saculk advm tam hdibho pdttmrh ds mlmvmh kbobts [BHHuigmr `cllcwmk gy Wmturh ichta dhk ymdr bh iiyyyy `cridt. [am PD[ [BH (Wmouldr)ds mhtmrmk bh @44: @mdturms 8 @6: Vtdtutcry & [dxdtbch bs fdpturmk bh tam Cutput @blmHdim `bmlk dhk tam ichta dhk ymdr bs fdpturmk `rci Urbht Wmpcrt sfrmmh.

Mxfml (sprmdksammt) @cridttbho: smt tc Rms, tc mxpcrt tam rmpcrt wbta dll rmlmvdht `cridt-tbho.

wbta Fclcur : smt tc Rms, tc mxpcrt tam rmpcrt wbta gdfnorcuhk fclcur `cr tam amdkmr.

Mhtmr tam Wmturh pmrbck bh tam @rci dhk [c `bmlks.

Vmt Vacw Bhtmr-stdtm sdlms bh Dhhmxurm -BB tc Rms.

@bourm 0.4 M-PD[ Dhhmxurm ‖ Urbht Wmpcrt sfrmmh

Urmss Mhtmr tc mxpcrt tam kmtdbls. [am `blm wbll gm sdvmk bh Ibfrcsc`t Mxfml `cridt.



M-PD[

4==

[am mxpcrtmk `blm wbll gm sdvmk bh [dlly.MWU 2 `clkmr gy km`dult. Acwmvmr, ycu fdh sdvm tam `blm bhdhy ctamr `clkmr ds pmr ycur rmqubrmimhts, gy spmfb`ybho tam pdta bh tam Cutput @blm Hdim `bmlk.

[am Mxfml sprmdksammt dppmdrs ds sacwh:

@bourm 0.7 Mxfml @blm Fchtdbhbho Mxpcrtmk Kmtdbls

Bhstruftbchs tc gm @cllcwmk `cr Pdlbkdtbho tam Bh`cridtbch bh tam Mxpcrtmk Mxfml Vammts

4. Kc hct Fadhom tam Cutput @blm Hdim. ([am b̀lm Hdim saculk advm tam hdibho pdttmrh dsmlmvmh kbobt [BH Huigmr `cllcwmk gy Wmturh ichta dhk ymdr ds (iiyyyy). Mxdiplm: B` tam [BHhuigmr bs 4475464?124 dhk Wmturh ichta bs Idrfa 7544, tamh tam Mxfml @blm sammt saculk gmhdimk ds 4475464?124567544.xls

7. [am Cutput Vammt Hdim `bmlks bh tam mxfml @blm iust gm ds stdtmk gmlcw:

Vammt4 ‖ DhhmxSB

Vammt7 ‖ DhhmxSBB

Vammt6 ‖ DhhmxSBBB

Vammt; ‖ DhhmxSBPS mxpcrt

Vammt= ‖ DhhmxSBPS bipcrt

6. [am fmlls bh tam Dhhmxurm saculk fchtdbh tmxt wbtacut dhy spmllbho ibstdnms.

;. Fcluih D4 bs Idhkdtcry. Fcluihs K4, M4, @4, O4, dhk A4 drm tc gm Huimrbf.

=. [am bh-gmtwmmh gldhn rcws / Fcluihs tc gm dvcbkmk.



M-PD[

Urcfmkurm ̀ cr ]plcdkbho tam Pdlbkdtmk Mxfml Vammts

[am kmdlmrs hmmk tc lcobh tc tam wmgsbtm wbta tambr usmr hdim ([BH huigmr) dhk tam rmspmftbvmpdsswcrk obvmh tc tami gy tam kmpdrtimht dhk sugibt tam kmtdbls.

Bh tam wmgsbtm:

Flbfn ch @cri‖B dhhmxurm ]plcdk lbhn tc vbmw tam cptbch tc ]plcdk @cri B Dhhmxurms bhMxfml @cridt

Flbfn ch Grcwsm dhk smlmft tam mxpcrtmk mxfml `blm `rci [dlly.MWU 2 `clkmr

Flbfn ch ]plcdk `cr m-`blbho c` dhhmxurms.

Value Added Tax Implementation in TallyERP 9

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