Income Tax Act 2023

Sazzad Hossain, ITP, MBA, CSCA™
Sazzad Hossain, ITP, MBA, CSCA™Audit & Consultancy In-Charge at Ahsan Manzur & Co. Chartered Accountants à Ahsan Manzur & Co. Chartered Accountants

Income Tax Act 2023

†iwR÷vW© bs wW G-1
evsjv‡`k †M‡RU
AwZwi³ msL¨v
KZ…©cÿ KZ…©K cÖKvwkZ
e„n¯úwZevi, Ryb 8, 2023
evsjv‡`k RvZxq msm`
XvKv, 25 ˆR¨ô, 1430 †gvZv‡eK 08 Ryb, 2023
wbgœwjwLZ wejwU 25 ˆR¨ô, 1430 †gvZv‡eK 08 Ryb, 2023 Zvwi‡L RvZxq msm‡`
DÌvwcZ nBqv‡Q :
ev. Rv. m. wej bs 21/2023
Income-tax Ordinance, 1984
( !" " ) $ , &'(( (&'(( () $ ) *
(+,& &) - . $ (+,/ (( 0 1 - - 2 - 3 - *
4 5 62 !" 7 68 - ! 9 -: ; 1 4 < ! " . :
3 (+ 68 =! >? 9 @ ),/&'(( B - C
D !E - $ 6 F G H I !
( ?- " ) $ , (+,/ ((+,/ ( $ ) F G 9 HJ
62 !" 7 ; @
&'(L M $ * HJ 62 !" 7 - 2 62 !"
N ; @
HJ 62 !" 7 O 9 P . O
. 62 !" 7 6 " 4 9 QR -< - - S
4 " 9 - 4 ; - $ 4T U 1
S V; @
, 6 S- , HW , X - , . 4 9 6T
YZ [ , : ] ^ @ 8G P 6T T G
4 V; @
H - U 1 , Income-tax Ordinance, 1984
(Ordinance No. XXXVI of 1984)
- . 9 4 ;
( 6875)
g~j¨ : UvKv 260.00
6876 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
@ ` ab $ $ :
6 " (
d
(। Y? " - @ ।(() @$ $ $ , &'&L -
6 $ ।
(&) $ 6 0 $ ।
&। f । G P g h : , @$ $ ,—
(() “6 7j” 6: D 3 6 " ( @ f
6 7j;
(&) “6 J -" ( )” 6: ) @ H l N 6 J
-" ( ) @ m -" ( );
(L) “6 J -" ” 6: ) @ H l N 6 J
-" ;
()) “6 ” 6: @$b n J;
(o) “68 - ! 8 G ” 6: * 3 6 " & @
68 p D 68 - ! 8 G ;
(/) “68 - ! X " ” 6: *
3 6 " ( @ 68 p D 68 - !
X " ;
(M) “6 " ! ” 6: Partnership Act, 1932 (Act No. IX of
1932) @ f 6 : 6 " ! @ X " S
- 2 - 6 " ! . 9 $ 61qJ
$ ;
(,) “6 " ! r” 6: Partnership Act, 1932 (Act No. IX of
1932) @ f 6 : 6 " ! r;
(+) “ $ ” 6: Code of Civil Procedure, 1908
(Act No. V of 1908) @ section 2 @ clause (11) @
f $ ;
((') “ s ” 6: n J t - u , V , - , $,
" 8; - v HE v ;
((() “ : ^ ” 6: : ^ $ , (++L ((++L
&M $ ) @ f : ^ ;
((&) “ w $xX ” 6: (L @ 6 ^
w $xX ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6877
((L) “ ” 6 : 61qJ $ 
( ) @$ $ 6
y HW $ Hz{ ,
?, | 3 64 ;
(N) @$ $ 6 HW
S y - 6:;
( ) H -!3 ( ) H l N , | 3 64
QR Y ;
(F) . : 3 @ , 68 =! 68 5
-H} $~•X ~ 6X " D
. - n $ 6 4 | 3
?;
(€) @$ $ 6
• . 6:, 6: ! "
Hz{ , ‚R ? 6: H . ,
Hz{ , ‚R ? . 6:;
(.) @$b - 6:,
" ! ;
(()) “ ” 6: @$ $ 6 y " y
. 4;
((o) “ G” 6: G 6n ƒ 6: W @ $
61qJ $ 
( ) n :- „… N $ ƒ †
- L' N 1 - ;
(N) Hz F‡ N
$ „… $ V $ N $ „…
ƒ † - L' N 1 - ;
( ) † $ - :- ! $ „…
n - ? N , YZ- , 6 -
ˆ > ? ‰
6 N 1 - ;
6878 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(F) † $ - :- ! $ „… 6 -
ˆ 6 " ! 6 Š X N
1 - ;
(€) 6 - ˆ 6 " ! 6
Š X N 6n ƒ N $ HJ
6 - ˆ 6 6 " ! 6
Š X N , YZ- , HJ 6 Š X
N 6n ƒ † - L' N;
(.) n , - : ^ H
‹ Y Z, QR W
4 8 - :- ! $ „… ƒ
(& ( ) - :
" : , ! " -
7 ‰ ‰ ,
‰ ‰ , H
Œ ‰ H • ,
4 Ž‡ 4• 6 3 Y Z, !
HJb ‰ H 7 ‰
-• H ‘ O ’
G 68 6 nJ ,
$ , H -" 68 - ! ; -, “:
(& ( ) - G • $
;
((/) “ H ! ” 6: @$ $ 6 E
y " y 6:;
((M) “H -" ” 6: ) @ H l N H -"
J n J, @ w ~3 $ 6 3 ,
-" , 6 J -" 9 ” •
6 3 9 $ 61qJ $ ;
((,) “@ – (merger)” 6: 6R- 3 f
@ – ;
((+) “ -" ” 6: ) @ H l N -" -"
(— W ! $H C);
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6879
(&') “ -" ( )” 6: ) @ H l N -" ( );
(&() “ ” 6: H ! , @ 6 J ,
6 J | 3 , !˜ , B , 4 - , B!, 3 6:
@$ $ 6 6T y " y 6:9
$ 61qJ $ ;
(&&) “ ! ” 6: y 6: H 4 n J @
a n J 9 $ 61qJ $ , : :
( ) @$ $ 6 6T 6:
" 2 n J;
(N) @$b X n J
(6) , 6:
6T n J y;
6:
( ) 6 n J ™ 9
4T @$ $ 6
;- š $ V;
( ) X - " $ ;
(F) C , ! ! N ›
! 2 n J;
(€) $œ @ C ! N
n J;
(.) @$ $ 6 !
N ! • n J;
(V) … U @$ $ 6
S $ V;
(&L) “ ! ” 6:-
( ) ‰ n ! Y Z, G
- ? ƒ 0 - L' ( Z") - ! ;
6880 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(N) ‰ Y Z, G - ? ƒ ?-
- (o ( ) - ! 6: $ Y Z HJ
- ! •0 - (o ( ) -
! N ž, $ Y Z G
- ? ƒ •0 - - ! ;
( ) N $ C ! N $ @$b
t n J ! Y Z G "G
$ ƒ L' † N;
(F) ! " 6 ˆ t n J
! Y Z, ! " X !
$ +' ( Ÿ$) - ! , ! HJb n J-
(6) H "Y 4T h‡ 6: .
4T G J $
! " 6 ˆ ;
( ) 6: H 4 H ‘ O I @
-C ! "
6 ˆ ;
(€) ! H -!3 ( ) 9 (N) H l N !
h‡ ! , $ HJ ! 6n
ƒ - ! ;
(&)) “ G” 6: X W † $ - :- ! $ „…
(& ( ) - - ! @ @$ $ 6
G • - !9 $ 61qJ $ ;
(&o) “ -. ” A_© ‰ Y Z, 6: n ˆ .
6T . 9 @$b n J @ $ 61qJ
$ , ! " G ‰ n ˆ ‰
! r ;
(&/) “ 6n ” 6: n J a B !
- 2 - @$ $ 6 Hz{ ! $ "
¡ |J , : :
( ) , 6 ", 6n ;
(N) ¢ 5 " ;
( ) - C $ ! ! ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6881
(&M) “ |J - ” 6: - C - £T
"R;
(&,) “ X "” 6: $ X " H $ - 2
@$ $ 6 " $ V;
(&+) “ ¤ @¥ ¦ 4 -Ž 6X H ŽŽ” 6: ¤ @¥ ¦ 4 -Ž
6X H ŽŽ§ $ , &'(, (&'(, M' $ ) @ f
¤ @¥ ¦ 4 -Ž 6X H ŽŽ;
(L') “ 3” 6: n ˆ , -"
! - 2 - ? ! , @ ? ! , @
6T " 4 9 $ 61qJ
$ , a G ! $ 61qJ $ , : :
( ) ! S D š - ,
< ! 4 ž ! , N G
@$b G ; 1 $ ™ ! ;
6:
(N) ! S “. $ ”
¨ T y ! ;
(L() ‘‘ ‰ ’’ 6: ‰ $ , (++) ((++) (, $ )
@ f 6 : ‰ , @ $ 61qJ $ 
( ) ! " ^ 4• 6 3 , 4 Ž‡
6 3 • 6 3 ;
(N) ! " E n J ˆ ^ ;
( ) ! " ! " $ * $
6 « F ˆ ;
(F) n , - : ^ ;
(€) " 9 4X ‹ , 3 H ¥" , - , -
- @ "Y ^ ;
(.) @ 49 G xX - $ ; ; pC ¬ C 6: ‡
« ^ ;
6882 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(V) 3 -, n J F, 4 Ž n J
‹ , H -$ 6 H , ! HJb
n J ‰ $ , (++) ((++) (,
$ ) @ f 6 : ‰ ! " E
;
(4) - D Y, ˆ D Y, t E"
ˆ ;
(®) W $ * $ 6
^ ¯ ° ;
(±) t n J, 3 -, n J F, w ¤, ² 6 J
9 n 6T ° ;
(C) $ * $ 6 - , @$b
! " F ˆ , p D ,
"G !" * , @$ $ H ‘O ‰
F G $ ;
(L&) “ N ! ” 6:
( ) n J @$ $ 8
" n: $ V ;
(N) n J @$ $ 8 N
! • $ V ;
(LL) “ G 9 H’ ” 6: U (systematic), 68 «
(investigative) @ Y 7 (experimental) 62

( ) 6 6: ³´ $
$ ;
(N) f J 4 $ $ ;
( ) f 64 YX . $ $ ;
6:
(F) HW ! 6: H , <, •, 5 G •
; H’ YX 62 3 3
n H ‘ O . $ $ ,
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6883
a YX . 62 G H’
6 : 61qJ $ , : :
(6) H , < • - <
…‡ C ¤ ;
( ) " 9 - @ - 4
f . G ;
($) : ! ! : • ‚ R 9
H’ ;
(µ) 4 G ; . , …‡
H E (data) S , $ 3 ~
n ˆ 62 ;
(H) H , <, •, ; HW !
U …‡ 6! ! ;
(¶) H , <, •, ; HW !
U - T (cosmetic) 6! !
¤ $ ;
(·) wp- B - ‚ R H’ ;
(L)) “ -. ” 6: Penal Code, 1860 (Act No. XLV of
1860) @ section 21 @ f 6 : -. ;
(Lo) “. ” 6 : 61qJ $ 
( ) ! J n J , -
- , n ¨ - ? 6 ;
(N) . ! ‰ n ˆ
QR !;
( ) 6 3 ! ! r :
;
(L/) “. C p 6X H ŽŽ” 6: Bangladesh Chartered
Accountants Order, 1973 (President’s Order No. 2 of
1973) @ f . C p 6X H ŽŽ;
6884 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(LM) “ w p 6X HŽ” “ 3C @¥ 6X HŽ” 6 :
International Financial Reporting Standards (IFRS)
@ 9 ¸ 5 @ ; 1 6T T
-b 9 $ 61qJ $ ;
(L,) “w ¤” 6: Trust Act, 1882 (Act No. II of 1882) @
6 ¯ w ¤ @ Specific Relief Act, 1877 (Act No.
II of 1877) @ f w ¤9 $ 61qJ $ :
" : , $ Y Z w ¤ ‰
‹ " 6: ‰ .
H ‘ O ¯ $ : $ Y Z HJ ‰ , YZ- ,
y ° $ @ w ¤ y ° .
$ ;
(L+) “” • 6 3 ” 6: ) @ H l N ” •
6 3 J n J;
()') “ p- 4 ” 6: 6R- 3 f p- 4 ;
()() “ 3 n ” 6: Bangladesh Bank Order, 1972
(President’s Order No. 127 of 1972) @ article 2(j) -
f 3 n ;
()&) “ ” 6: W $ 6 ‚R
t 5 ;
()L) “! n H ‘O” 6:
( ) ! ¹ 4T Z , "Y Z , . W Z ; @
(N) 4 -H H ‘ O H’
,
4 -H
H ‘ O H’ ! n H ‘O
. $ -
(6) ! H 4 4t p D
68 - ! ; @
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6885
( ) ! H a - ˜
4 ž 
( ) , 4X n
5 ;- H
H ; 6:
( ) -
! @
G @$b - C 7j
&' ( ") Y C 6 ;-
;
())) “ 5 6:” 6 : n ‰ Y Z 4- - 2 - š
6:9 61qJ $ ;
()o) “ ” 6: G-
( ) @$b n J a - n
! " 6 ˆ V -
(6) 6: HJ G
- R X - (,L (@ "
") ! ;
( ) HJ G - R
- C +' ( Ÿ$) ! !
@ 6n ƒ ) (. ) W
- 2 6: - R
- C L/o ( " º G ») 6:
! ;
(N) ² 6 J , 3 - n J F
< 9 n ˆ ! ¡ b HJ
G ! " 6 X1 F‡ $ V;
( ) ! " ‰ 6T
‰ < 9 n ˆ !
¡ b HJ G ! " 6 X1 $
F‡ $ V; @
6886 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(F) w ¤, , ° $ * ‚R
5 Z- n J E ! ‚ R ! " W
$ 6 $ V < 9
n ˆ ! ¡ b HJ G
! " 6 X1 F‡ $ V;
()/) “ ” 6: * ;
()M) “ ” 6 : J 9 61qJ $ ;
(),) “T ¼ 4 7j” 6: p D 7j;
()+) “ •” 6: H ‡4 9 6: n ½O- 6ˆ
‰ E;
(o') “ • ” 6:-
( ) • ; , - 6T •
6 ¾ 1 ;
(N) 4, ž , ¾ 6T •
n 6 ! @ 3 $T ~ 4
6 • ; 9 H 61qJ $ ;
(o() “ !"ƒ 6 J -" ” 6: ) @ H l N !"ƒ
6 J -" @ !"ƒ m -" ;
(o&) “ !" ” 6: ) @ H l N !" ;
(oL) “ . ” “n ˆ ” 6: ‰ $ , (++) ((++)
(, $ ) @ f . n ˆ ;
(o)) “ - ” 6 : ‰ , ˆ n J F Y Z
a n J 61qJ $ , : :
( ) n ˆ . , - ,
: - , n ˆ , . , G 2Y, @ 4Ž
6X H ŽŽ, H -$ 6 H
, 6: HJ D Y, ‰ , ˆ F
! . ‰ ! 4T !
- ; @
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6887
(N) ‰ , ˆ F n ˆ
" ‰¿J n J H
-" D HJ ^ - •
‡" $ V;
(oo) “ À$ 4C” 6: L& @ f À$ 4C;
(o/) “ « n J” 6: « n J 6 9 B Y $ ,
&'(L (&'(L L+ $ ) @ L( @ 6 «
n J « n J;
(oM) “3C ” 6: @$b n $ Y Z • ;
; } J @$b ‰’ , 3 • !R -
61 Áž 1 ¾ 1 9 6T
 E $ , @$b n $ 61qJ $
, 
( ) •. - 6: • -S HW !
- ÃW ! ! - ¢ — U 4 $
6n $ 4T H Ä 7j ? t :
HW ! : : Å
} J U ;
(N) ! ! - ¢ — U t !N 5 ¤ 9
" "Æ $ 6n $
YX p ¤ 9
" G } J ‰ ! ; @
( ) 6 S- 4 ¤ @• . Ç !È
$ 9 -2tr 5 n ,
HJ ! È n t !N ! ,
@$b "Æ : } J ‰ !
;
n É ।@$ !3 H ‘O ,
(6) • 6 : " ¤ 9 61qJ $ ;
( ) H ‡ 4 @ ¤
@• . Ç H ‡4 ; - ; 3C
6 $ ;
6888 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(o,) “3 -” 6: Partnership Act, 1932 (Act No. IX of 1932)
@ f 3 -;
(o+) “ W ” 6: 6: W ;
(/') “ 4 7j” 6:
( ) $ Y Z 5 G4 • •. 6 ˆ
4 ; HW ! J
5G - 2 - ; : ; 4 ;
H , $ Y Z •‡ $ Hz{
H :- $ W
$ H ƒ -S W n H 7 j
; $ V H ž7j; @
(N) $ Y Z HJ 5 G4 • •. 6 ˆ
4 ; $ : , $ Y Z
a 6 : - R
(6) . G ! n ;
( ) HW ! 3 – - 4Ê HJ – -
H’ ž ; @
($) H -" D 5 G •
. 9 • ; 7 j H
ˆ . ; - J P
| 3 ;
(/() “ ! " ‰ ” 6: ‰ $ , (++) ((++) (,
$ ) @ 6 ¯ 9 - ‰ , @
! " W $ 6 $ *
ˆ ¯ @ ! " « V @$b
° 9 $ 61qJ $ ;
(/&) “ G 7j” 6: ‰ E ž Y Z-
( ) W 1 ‰ E J ž ;
(N) $ Y Z G ž - H -!3 ( ) 68
b 6 Æ 6 , $ Y Z G ž ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6889
(/L) “ ; Ë 6:” 6:
( ) ‰! ; $ HJ ‰ ! ; Ë
6: T ¼ 4 7j, @$ Ì$ - 2 6 ;
(N) - - 2 - ‰! ¾ 1 $ HJ
¾ 1 - 2 - 6 4 ‰ ! T ¼ 4
7j;
( ) ; - n 6T ‰!
¾ 1 $ HJ ¾ 1 - ? 7j;
(F) ‰! XJ, ÄÍ, Î $
HJ ‰ ! ÏX 7j, ‰ !
- , È 4 Y ! ?
™ 6: H ; - 2 - HU 5 6:;
(€) ! " W $ 6 O
‰! 6 S $ , 6 S 5 !
" Y ;
(.) ! 5 G 4 ‰ ! n - ? $ ,
- ? $ - HJ ‰ ! T ¼ 4 7j;
(V) ÐX Ž < ! " n
! " ? ¾ 1 $ ? ?
7j;
(4) Z 7j D 3 6
- Y $ - $ —
× (N/ ), N 
= ‡ ; - 2 - ? 6:;
N= D 3 $ - H lN
$ V;
= ‡ 64 4T 5 5 n ;
n É ।“ ; ” 6 : - 6T
¾ 1 W $ 6 O 6 S
61qJ $ ;
6890 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(/)) “ ! " ‰ ” 6: ‰ ! " ‰
;
(/o) “ ” 6: @$ $ 6 ;
(//) “I f G ” 6: f " YX 5 3
f G . ;-;
(/M) “I f G 7 n ” 6 : p D 68 - !
Ô Õ , 4, Õ 6T T ^ !E
! 61qJ $ , a Y Z 5 n $
61qJ $ , : :-
( ) 6 . 6X - C $ 4" 4X @$b
‰! Ö" (intangible) ‰!
6 S ;
(N) ˆ ‰! 6 S ;
( ) 5 ‰ ! 6 ¾r, 6 ˆ , n ?
- H ‘ O 5 n ;
(/,) “ p” 6: National Board of Revenue Order, 1972
(President’s Order No. 76 of 1972) @ article 3 @
clause (1) @ 6 ^ 4 4t p;
(/+) “n J” 6 : t n J, 3 -, n J F, ² 6 J
, w ¤, 9 ‰ 61qJ $ ;
(M') “n ” 6 : 61qJ $ 
( ) wp, 4X • HW ! ;
(N) wp, 4X • HW ! -ƒ ³´ S
- .R ;
( ) 4 6 4 E •
- ;
(F) " — E;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6891
(M() “n ‰ ” 6: n - ‰ $ , (++( ((++(
() $ ) @ f n - ‰ , @ ! "
W $ 6 $ * ˆ ¯
@ ! " n n . @$b
U ˆ 9 $ 61qJ $ ;
(M&) “n w ~3 ” 6 : 61qJ $ -
( ) n @ $ 6T ; p .
!" n D 68 - ! 6T g 6 :
ˆ 1 ;
(N) - $ 3 $T ~ @ - 2 - @
$ 6T 6: ˆ 1 ;
( ) . - 2 - D Y D
3, . 4, „×- ! 6T 6:
D Y 68Ø " ;
(ML) “-†!” 6: n t ; - 9 -
( ) HW ! I 5 h;
(N) I , ; - H ‘ O ; 5
h; 6:
( ) HW ! I ; n Ù $ V @$b
H ! ,
" ¤ $ 61qJ $ ;
(M)) “- . ( Ú Û )” 6: ) @ H l N
- . ( Ú Û );
(Mo) “- . ( !" )” 6: ) @ H l N - .
( !" );
(M/) “- . ( "Y )” 6: ) @ H l N - .
( "Y );
6892 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(MM) “7 ‰!” 6:-
( ) ! D 5 5
‰ E;
(N) n H Õ (undertaking)
- S $H C ;
( ) " ¤ ,
a G 7 $ 61qJ $ , : :-
(6) ! n H ‘ O 5
-†!, y • •. - ;
( ) n J n -S , - - 6ˆ ‰ E
6 : 61qJ " , t Æ ,
Z, 3• … •, < 9
! D 6: H
" !È D
n J 4 n @
n H ‘ O n $;
(M,) “ - C ” 6: @$ $ U 5 &/ @
H l N - C , @ W @$ $ 6
! - C J $ @$b
6T ;
(M+) “ X ‡” 6: a 6 4 $ @$b
! @ “7 ” N • !
n @ ! 9 $ 61qJ $ , : :-
( ) CŽ, " " wp- - tr
‰ 6T ‰ E 68 - !
$ ~ tr ¾ 1
- 2 -;
(N) CŽ, " " wp- - tr
‰ 6T ‰ E n ; 1 ›
- 2 -;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6893
( ) CŽ, " " wp- - tr
‰ 6T ‰ E @$b ‰ E
n - 2 -;
(F) J , I" , 4X I f f ,
6 f - Ü" ‰ ›
- 2 -;
(€) - C S 3 3 Ý ; , !"
n $C 3 Ý $ ~ !
tr ¾ 1 ; 6:
(.) H l N - ˜ ‰¿J
! - 2 -;
(,') “ ? ” 6: ! " 6 X1 $ ! " Ü
- • @ 6 X1 n Þ
n @ 6 ? |N " ˆ HW ! •. - 9
6T T H 9 ? 6 : 61qJ $ ;
(,() “ X "” 6 : 61qJ $ -
( ) 7 H H , ‰
" Œ - 2 ß Ç– | 3
, ! @$b Å 3 ‰ ‰!
4 " ¢ ;
(N) 7 H H ,
p , p ¤ p 4C ‡ 3 C
- 2 - ‰ " Œ - 2 ß Ç–
| 3 ;
( ) 7 H H , ‰
6 HJb 6 6n
‰ ß Ç– | 3 Y 6: $
H " Π- 2 ;
(F) 7 H H , 7 ¢ 4T
‰ D H - ß Ç– | 3
‰ " Œ - 2 ;
6894 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(€) ‰ $ , (++) ((++) (, $ ) @
6 - @$b ‰ D
! " | 3 ;
(.) -H} 3 ¥, @ ¤C $ ¤ -Ž w ¤,
@ .Ç w pp 3 ¥ 6à ‡ $ ¤ -Ž 3 ¥
@ | 3 ;
(V) $ C ‰ H - ß Ç–
| 3 $ " Œ 6 S- ·
" - 6:, H
‰ ‰ ! 6 " H H , 6:
@$b " ΠY n J
B 4T @$b ‰ D "
- 6:,
a G 7 $ 61qJ $ , : :-
(6) $ Y Z ‰ 6
" Œ p Œ ‰
H*¿E ‰ ! 6 " ! r 6 ,
$ Y Z H -!3 ( ) (F) 68
6S " " Y Z
¡ ! 6: , 6: p
p -¤ ! - . ;
( ) $ Y Z · ! $ ‰ 7
n $ Y Z n t ; -
9 " Π!E 6 S-
· ;
($) ‰ D " 5 X "
$ á " ¡ "
6 : ‰ D -•
$ V @ H -!3 (€) @ 6 : X "
. , Y Z HJb -•
$ V ÞÀ;
(µ) ‰ D $BX5 " ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6895
n É ।“ß Ç– | 3 ” 6 : 61qJ $ ,-
( ) @$ !3 , @$ $ 6 68 - ! y
, 6n - 2 - ‚R "
¡ 4 ;
(N) H -!3 ( ), (N) 9 (F) @ Y Z, @$b Å
N 1 ‰ | 3 ; @
( ) H -!3 ( ) @ Y Z, ‰ ‡ 6 N
1 H | 3 ;
(,&) “ " Œ ” 6 : 6S " Œ 9 61qJ $ ;
(,L) “ !È ( )” 6: 4 4t p !È ( ) J
n J;
(,)) “ 1 ” 6 : t n J Y Z, HJ n J W 1
9 Ã 1 9 61qJ $ ;
(,o) “ - - ” 6: - - $ , &''( (&''( )M
$ ), - - « ‰ W
$ 6 « - - ;
(,/) “ -" ” 6: ) @ 6
-" J n J;
(,M) “ H ‡4” 6 : 61qJ $ -
( ) D $BX5 w4 , ¥, BÀ
" E $BX5 H ‡ 68b ! ;
(N) ‰ $ E $BX D
$BX5 " ¤ , « . 4
$ : " - 2 - $BX5 ! , ¥,
p , p ‡ , -H} 3 ¥
6 C ‡ $ ¤ -Ž 3 ¥ Ü:
â - $H C, BÀ " E
$BX5 68b ! , @ l N ! S :
; 6 Y- Z (warrant):
6896 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
" : , |¹ C, ã 3C, . ,
- Z, n t 5 Z, n ! ! ! C ™
6: (trade receivables) n 9 ! ! !
6: (trade payables) $ 61qJ $ ;
(,,) “B!” 6 : 61qJ $ -
( ) : , - - · , , wp
; pC, 6 S-, H ‡ y Ž
" B! : ! ;
(N) 3 @$b ! "
: - j B! • $ ,
6: 7 S 4 ž n $ 61qJ $
;
(,+) “ ” 6: , •, ˆ ‰ E @ 6:
(money) $ 61qJ $ ;
(+') “t 5 à ” 6: @$b à *
3 6 " L @ 6 -" D
68 - ! ;
(+() “ˆ D Y” 6: ‡ " , 4 G!, H 4
G!, Ü @ $H G!;
(+&) “ˆ ˆ (permanent establishment)” 6: n
Y Z, n $b !R ˆ ;- - 2 -
n J HJb n ¡ " . ,
@ $ 61qJ $ -
( ) n ˆ ˆ ;
(N) " N ;
( ) @ 4 ~;
(F) 6 3 ;
(€) ¬! -;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6897
(.) N ;
(V) - " ;
(4) N , I 6: y Ø , –- ˆ N ! 6:
5 ‰! 68 « , H E 4T
6T ˆ ;
(®) N - —Y ;
(±) - ˆ , - , ˆ 4
W QR ! ;-;
(C) n J D HJ n J * @$ H ‘ O
4 4 D C ~
! , ! HJb ;- ! "
(@ $ 4 HJ 4 QR 6T
4) 6n . ; @
(‹) 6 n J E HJ 6
n J H 4X " n J
6 n J ! " ‰ !
; QR ;- .
;
(+L) “ ¾ 1 ” 6 : 7 ‰ ! Y Z, ; , - X
‰ ! tr 9 61qJ $ ,
a G ! $ 61qJ $ , : :-
( ) 7 ‰ ! ¾ 1 ! ! 7 , H$ 7 ,
6 V 7 6 y w ¤7 F‡
;
(N) ‰ 6 " Œ C
! H ‰! H ;
@
( ) 3 - 6T n J F > ? |ä 6: , ²
6 J J ! 7
‰ ! ।
6898 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
L। $ T।(() W 6T $ h$ : À
, @$ $ T $ ।
(&) 6T $ H ! @$ $
6 -ÇÈ , $ $ $ $ $ N 6 -ÇÈ , N
6 • $ ।
6 " &
"
)। D Y।@$ $ H ‘O , a D Y
: , : :-
( ) 4 4t p;
(N) |É -" ;
( ) - . ( !" );
(F) -" ( );
(€) -" (— W ! $H C);
(.) - . ( "Y );
(V) - . ( Ú Û );
(4) -" ;
(®) 6 J -" 6 J -" ( )
6 J - . ( Ú Û ), 6 J
- . ( "Y ), 6 J - . ( !" )
!"ƒ 6 J -" ;
(±) m -" m -" ( ), .
( "Y ), . ( Ú Û ), . ( !" )
!"ƒ m -" ;
(C) H -" ;
(‹) -" D 6 YZ H -"
-2 $ - ” • 6 3 ;
(p) -" ;
(å) 6 J -" ; @
( ) !" ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6899
o। D Y ।(() 4X $ 9 - Y,
D Y J $ ।
(&) p, * U , n J D Y
9 ! ।
(L) p, ‹ ‹ - Y, 4 É -.
।
/। Y- 6 । p, !" * , D Y Y- 6
D Y 6 ।
M। D Y 6 ¾ 9 < । p, !" * ,
D Y 7 6 ˆ 9 < ‰ ।
,। D Y ! r 9 @ 6 YZ।(() @$ $ 6T T
Y, @$ $ 6 p Y- 9 ‰ ! ,
!È ( ) $ Y- 9 ‰ ! ।
(&) - . ( !" ) a ‰ ! , : :-
( ) @$ $ 6 ¾ !" ;
(N) !" H E â ¾ @
" H’ YZ " J ;
( ) p C p D ! " U - - @ B "
61qJ ! " ; @
(F) p D 6T ।
(L) - . ( Ú Û ) a ‰ ! , : :-
( ) ! ! › S 4T Û ;
(N) Û ; - E š › QR
p QG ;
( ) 6 " (L @ 6 " (o @ H l N , 5 9
6 - " J ;
6900 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(F) 3• 5 H!F C ; 1 6T
6 - - 4T @ 4 - !
ß …U 4T 4 4 Y -
S @ 4X Y, H Jb - - .
B " ! 4T !1 . ;
(€) 6T $ * 68 - ! p D 6 6T
;
()) p, !" * , D Y 6 YZ , @
4 , D Y 6 YZ ß á
@ D Y 9 Y- 6T D Y C
¾ 1 ।
(o) H - ()) @ H l N @$b ¾ 1 t
$ @ ¾ 1 $ V $ $ ƒ ;- S $ ।
(/) p, !" * , ! ˆ ।
+। HE v D Dr ।@$ $ 6 Y Z, !
D Y 6T D Y * ˆ GJ , $ HJb
D Y v 6 - ? N V HJ $ „…
।
('। p !" 68 ।@$ $ 6 - ‰ ! Y Z
QR - @ 6T T n J, HJb ‰ ! Y Z, p D , - - ,
4 5 !", !" !" 68 :
" : , ;- . Y Z m 6 J -"
( ) -" ( ) @ . ¾ Y $ @$b !", !"
!" ! $ ।
((। H -" !" ।@$ $ 6 ;-
. H -" D Y 6 ¾ : $ D Y 6:
p D @ - G Y- ? 6T n J H -" 6:
!" !" ! ।
(&। ; - !"ƒ 6 J -" Y- ।(()
-" , p 8 - ! ; -, N "G !" * , 6 YZ
!R - - - - ¨ !R n J n J ¨ ‰
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6901
;- ‰ ! 4T @$ - - !" ! , @$ $ 6
D Y Y- 9 ;- HJ D Y 6n ¶Î D Y D
$ ।
(&) H - (() @ 6 4 5 !", @$ $ $ 6
6 D Y 3 ~ 6n ¶U D Y
$ V • $ ।
6 " L
w $xX
(L। w $xX ^ ।(() @$ $ 6 w $xX
‰ ! H ‘ O @ 4 pŽ @ 4 É !È -• , - - ,
w $xX ‹ ।
(&) n J w $xX !È J $ , ! -
( ) - p !È $ : - p
! È ! r : ;
(N) 4 44 V V ;
( ) -" $ : ;
(F) L&M @ 6 $ 4 @ "
6 X (' (!") W 6 f ‰’ ;
(€) " : 9 ; 1 $ N ž
"Gf @ 6 X (' (!") W 6 f ‰’ ;
(L) , w $xX !È ! -2 $ @ 4 !È , p
!È V V , pŽ ।
()। D w $xX Y- ।(() pŽ D ¯ "G
Y Z ¨ Y Z n ;- U 1 ! $ , w $xX Y- 9
7 w $xX 7 , 6 á H l N , D y $ ।
(&) H - (() @ 6 ¯ 6 X & (Ì$) 4 !È : ।
6902 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(o। U 1।(() H - (&) @ (L) @ Y, - -
Y Z B !R G É ^ ! È - - E U 1 š $ ।
(&) G !È - J $ N
$ @ H pŽ w $xX @ @ ! È C „
4T @ HJ Y Z G ‡ É ^ w $xX !È ,
:- „ V , - - E U 1 š $ ।
(L) w $xX & (Ì$) 4 !È : @ - - ’ $ , HJ
- - ‡ „ H ‘ O w $xX 6 J !È @
- - U 1 6 J ! È -• ¯ w $xX !È 6 "
- - 68 š $ ।
(/। @ 4 !È D Y- । () @ h$ : À ,
w $xX Y- 9 $ @ @ !È D
Ü: “: n !" ! ।
(M। U < ।@$ $ Y, w $xX $ 4t 9
7 æ ˆ Â E 6T T Â E Y Z Hz{ G 7
; 1 U ।
6 " )
:- 62
E
(,। ।(() G n J - C E
, , " S $ ।
(&) @$ $ Y, ! D $ 6
G E , , " S $ :
G n 6T - ! 6 4 H ,
, " S $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6903
(L) @$ $ 8 a ! , , " S
$ , : :-
( ) HW ;
(N) 6 S- ;
( ) X - ; @
(F) 6T ।
()) @$ $ Y, ! D $ 6
9 5 . 4 6: 6T . 4 , S $ ।
(o) @$ h$ : À , a YZ 7 6 " M @ ?-
3 $ , : :-
( ) 7 ;
(N) X " ; @
( ) C , "ç4C, p $-, 6 $ $- 6: @$b
5 N 4 6: ? $ @$b ?।
(+। 6 J ।@$ $ 6T T h$ : À ,
H J D Y 8 - ! n n J ! " @$b
n J G n " ! - B !
@$b n J @$ $ 6 ! o'% ( " " ") o ( •.) Y C ,
@$ Ì$ - 2 6 , 6 J " ।
&'। -! , ? : X H । $ Y Z
G ! D ! N 5 $ - , ! -
( ) -! ? @ ! F G -!
? 4T " š 6 : - 5
! 7 j : X V; 6:
(N) @ ! F G 5 6 :
- 5 5 6 : - : X
V,
6904 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
$ Y Z @$ $ 6T T éê , !3 ( ) H l N : X
H 6: , YZ- , !3 (N) H l N F G 5 6 : - 5
5 6 : - : X H o'% ( " " ") " y
$ ।
&(। C 6 ! " !"¾ ‰ E H 4 - ।(() $ Y Z
! " ! C ! " , @$b !"¾ ‰ E «
9 @ ! HJb ‰ E 64 HW 5 ‰ 1 G4
n É H ˆ n: 6: H ˆ n É H -" C 1 G4
- , $Y Z H -" !"¾ ‰ E T ¼ 4 7 j - -
6: 4 - HJ ! H @ ! ।
(&) H - (() @ @$ $ ! " W 6T $ 6
Hz{ ! éê ।
(L) H - (() @ 6 4 - Y Z ! J „
B ! $ ।
()) H -" H - (() @ 6 4 - !
‰! ! Y 6T ‰! ; 4 ?
! ।
(o) $ Y Z H -" Ô J : , !
C 6 ! " !"ˆ ‰ E V, $ Y Z HJ ‰ E G ! " 9 ! "
!1 ।
(/) p, C 6 ! " ‰ E ! " . 5
‰ E HU 
( ) $b H J . $b n ˆ S ;
(N) H -" a @$b D Y
68 « !1 . -E ë ! , 68- !
n ˆ S ।
&&। Y (retained earnings), (reserve), H*¿E (surplus),
$ X ! H ।@$ $ W 6T $ h$ : À
, ! G ‰ $ , (++) ((++) (, $ ) @ 6
- @ !" ¤ @• . Ç qJ ‰ D Y 6:
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6905
, H*¿ E, H -$ 6 H , ƒ G
" C $ 6: ˆ 1 : @ HJ ˆ 1 6 : - ƒ
G " C M'% ( E " ") 6 ;- , $ $
G ‰ D $ - 6: ˆ 1 $ V H ('% (!" " ")
! $ ।
&L। ¤ X " H ।@$ $ W 6T
$ h$ : À , ! G ‰ $ , (++) ((++) (,
$ ) @ 6 - @ !" ¤ @• . Ç qJ ‰ D
F G 5 ¤ X " F G 5 ! X " 6 ;- 6:
! X " n ¤ X " F G $ , $ G ‰
D F G 5 ¤ X " H ('% (!" " ") ! $ ।
&)। "G ! - 2 - t ! !" , $ X !।(()
$ Y Z n J D H :- 3 @ "
" $ HW @$ $ - n É •
$ V, $ Y Z HJ HJb n É • $ ।
(&) $ Y Z :- 3 9 4X 6T T 6: " @
3 " Y, @$ $ - n J 6 ! "
!" B ! $ V, $ Y Z HJb !" B : ।
&o। "G । $ Y Z 6R- 3 n J ¨
4T !R 4T "G $ V $ Y Z
HJb $ ।
* 62
9
&/। - C 9 ।@$ $ Y, G
n J - C 61qJ $ -
( ) n J Y Z, HW $
(derived) a , -
(6) HJ W ! " C H . (accrued)
Hz{ (arised), 6: H . Hz{ $ V
•;
( ) HJ W ! " C H .
Hz{ ;
6906 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
($) HJ W ! " HJ n J Y š
š $ V •;
(µ) HJ W ! " HJ n J Y
š š $ V •;
(N) 6 n J Y Z, HW $
a , -
(6) HJ W ! " C H . Hz{ ,
6: H . Hz{ $ V •;
( ) HJ W ! " HJ n J Y š
š $ V •।
&M। ! " H . Hz{ • । a 7 ! "
H . Hz{ $ V • $ , : :-
( ) " ˆ " G . $ N qJ
, ! -
(6) ! " 6 4 ;
( ) ! ! ˆ D Y
D ! " " ;
(N) a HW $ XY Y , H . Hz{
, : :-
(6) ! " 6 ˆ ˆ ˆ ;
( ) ! " Õ- Ö" (intangible)
‰ E, ! " Õ- ‰ E, 6 ,
6: 6T HW ;
($) ! " 6 ˆ ‰ E ¾ 1 ;
(µ) ! " 6 ˆ ; C $ w
- 2 - • ; ;
(H) ! " n Ù Ö" ‰ E;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6907
n É ।@$ H ‘O ,
( ) ! " ‰ " ,
C : À , ! " : ‰ E •
$ ;
(N) Ö" ‰ E ! " Õ- ‰ E
• $ , !
(6) Ö" ‰ E ! " « ;
( ) $ Y Z Ö" ‰ E - ! "
6 , $ Y Z Ö" ‰ E‡ !
H 6 ! " 6 ˆ ˆ
@¤ ì - Ž QR :
( ) ! " 6 ‰ " ¾ 1
$ , HJ " ¾ 1 N $ F‡ H ,
@ HJ ‰ ! " ‰!
: HJ ¾ 1 " 7 j ÞÀ ! "
6 ˆ ‰ ! 7 j ‰
ÞÀ 1 6Æ ! " 6 ˆ ‰!
¾ 1 • $ ;
(F) ! " ‰ D ! "
" X ";
(€) B! ! , ! 
(6) !" D ! ;
( ) n J D ! ,
a Y Z 4X $ , ! ·
5 6:
(() ! " $ š ;
@
(&) ! " n
. H ‘ O ! "
6 ˆ HW $
64 H ‘ O n Ù ;
6908 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
($) ! " n . H ‘ O
! " 6 ˆ HW $
64 H ‘ O š n Ù ·
5 6 :
6 D ! ;
(.) 4T 3 ? , !

(6) !" D ! ;
( ) n J D ! ,
a Y Z 4X $ , ! HJ 3-
(() ! " n
. H ‘ O š
! ; 6:
(&) ! " 6 ˆ
HW $ 64 H ‘ O
š ! ;
($) ! " 6 ˆ n .
! " 6 ˆ 6T HW $
64 YX š 3
6 D ! ;
(V) X ‡ , 
(6) !" D " y;
( ) n J D ! ,
a Y Z H 4X $ , ! HJ
X ‡
(() ! " n
. H ‘ O t°,
‰ E › š
- ! ; 6:
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6909
(&) ! " 6 ˆ
HW $ 64 H ‘ O
t°, ‰ E › š
- ! ;
($) ! " 6 ˆ n .
! " 6 ˆ 6T HW $
64 4T n Ù t°, ‰ E
› š -
6 D " y;
(4) ! " 6 X1 ³´ $ Y
6 * H . ! -
ß á - - -।
&,। - C 9 @ $ Ì$ 61qJ 9 । $ Y Z
G 6: n J H . Hz{ $ 6: H . Hz{ $ V
• $ ¡ " - C 61qJ $ V $ Y Z HJ 6:
HJ n J ! " 6T G š š $ V • $
- C 61qJ $ ।
6 " o
:- 62
- C
&+। - C । N - C
$ ।
L'। N 7 ।@$ $ ’b h : ,
@ - C 4T, a @ ‡ N ¨ U $ ,
: :
( ) . $ ;
(N) ž $ ;
( ) 5 G $ ;
6910 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(F) n $ ;
(€) 7 ;
(.) : ‰! $ ;
(V) 6T T HW $ ।
L(। @ – ।(() @$ $ ’b h : , a 7
n J - C 61qJ $ , : :
( ) HJ n J 3 - 6 " ! n J F !È
$ , HJ 3 - n J F 6 ";
(N) HJ n J t - u 6 ? â 1 , !
(6) HJ t - u 6 ? â 1 H
" ;
( ) @$b H HJ n J J P < : ;
($) @$b @ – $œ :
" : , HJ t - u 6 ? â 1
“: $ @$ 4X $ ।
(&) n J 3 - 6 " ! n J F !È $ , HJ
3 - n J F 6 " ab vZ * b $ , : :-
= N + ( - F) @ € %, N 
= 3 - n J F $ HJ n J 6 ",
N = HJ 3 - n J F $ HJ n J D ? , B!,
-" 6T T G ,
= HJ 3 - n J F - C ,
F = HJ 3 - n J F D 6 " ! !È !
, B!, -" 6T T G 3 ,
€ = HJ 3 - n J F HJ n J " " ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6911
* 62
. $
L&। . $ ।(() H - (&) @ Y, . $ 6 :
a 7 61qJ $ , : :
( ) . $ ? ™ : ?, 9
B -B ;
(N) -. " â- $ 6 4 ;
( ) 6 ;
(F) 6 Ã $ ? 6Æ
B ।
(&) a ? 7 . $ @ 61qJ $ , : :
( ) " Π. @$b 6T -. C,
p , .é, 9 X 6 " ; 1 . W n
! ? 6:;
(N) ¡ b @ . ! r 4T ? @
n , î- 9 I! ।
n É ।@$ H ‘O ,
( ) “ ” 6: -. D . $ ? 5
6Æ @ a G $ 61qJ $ , : :
(6) , -† ¨ - ;
( ) , h‡ , h‡ ! , , 3,
-" , 9 C $-;
($) 6 S- ;
(µ) 8 G , 6X 8$‡, " $ ! ¡ ;
(H) À$ 4C;
(¶) -† ? 6: -†
6 J ?;
6912 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(N) “ -† ?” 6: “ -†
6 J ?” 6 : 61qJ $ 
(6) . 6 ? Y ,
H -$ 6 H ;
( ) Ã 6T -.
68! 6 " n 6 "R 6 ";
($) . } J " 3 ? 6Æ
B ! T ¼ 4 7j;
(µ) . ! . 6T "
6 ? 6Æ B ! T ¼ 4 7j;
( ) “ À$ 4C” 6: D -. !E $ ‡
" B , a
" 7 $ 61qJ $ , : :
(6) 7 , , 6 S- , HW ,
! , h‡ ! 9 9 C $-;
( ) t 5 Ã , 68 - ! " ,
68 - ! 8 G 9 68 - ! X
!E .•! ;
(F) “7 ” 6: - 6T ! E
6T T @ B , a
B ! $ 61qJ $ , : :
(6) , À$ 4C, 6X 8$‡, 9
B ; @
( ) D -. ’ !E .•! ;
(€) “ ” 6: ! : @ -
! " : Y HJ 4
‰’ n J9 • $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6913
LL। À$ 4C, 9 B ! : 7j । : 7 j !
À$ 4C, 9 B n 6T T À$ 4C, 9 B : 7j a
- $ , : :
; - À$ 4C,
, B ,
$ X !
7j
(() (&) (L)
(। B ( ) ž ¡ D
" $ 6: D
n ˆ $ G 7j;
(N) ¢ 5 ž ? Y Z 68 =! ( ) 68
ž @ " ž : X।
&। - C ž
B
( ) &o'' 1 ž Y Z - (' (!") 4
C ;
(N) &o'' 6 @$b ž Y Z - &o
(º .") 4 C ।
L। 6T
À$ 4C,
B
À$ 4C, B : 7j T ¼ 4
7j।
L)। -. " â- $ 6 4 ।(() -. " â- 6:
} J n ˆ 6 @ ‡ ‰ 
( ) -. ‰ -.
" $BX ;
(N) @ ‡ w ¤ w ¤ " $BX @
ƒ w ¤ w ¤ ! - HJ " HJ ‰
‰ -. $BX
।
6914 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(&) -. " â - 6 " ? $ , " ? W - N -
. $ $ , N 
= ? N " T ¼ 4 7j,
N = " 64 n ।
(L) H - (&) @ " 64 n a n 7 3
x® $ , : :-
( ) -. " 64 ! 7j " : ;
(N) -. " 64 6 B ! ! 7j
" : ।
()) -. " â - 6 " 64 ? 6 B -. ;
¾ 1 . $ —N - $ , N 
= " 64 6 B ; ¾ 1 7j,
N = " 64 6 B ! " 7j।
D 62
ž $
Lo। f ।@$ 62 H ‘O ,
(() “š ‰ E” 6:
( ) Z, 3• , 3‡ HJ š
6 =Õ 6 "; @
(N) š – - H ˆ HJ – -,
N 61qJ $ ;
(&) “ ž ! ” 6: - tr X n !R
- 4T ‰ E n 6 ! , 4t
- H H , 3 n ,
n , H’ 7 : ^ 6: |! 4
‰ D 6T n J ž ! 61qJ $ ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6915
(L) “ ‰ E” 6: š ‰ E, 4 -, Z, 3• , N ,
n P , < , n J 9 7 5
6T Ü ‰!, ž ! ।
L/। ž $ ।(() n J ‰ E - C ž 7j $ @$
62 - C 68 - ! y N . ! ! 6 "R : $ $ HJ
‰ E $ HJ n J ž $ ।
(&) n J ‰ E 6 " HJ n J 4 n H ‘ O
4 : @ $ ? HJ n J n $ N y
$ , @ HJ 6 " 4T @$ 4X $ ।
(L) ‰ E ž 5 , , 4X n " G $
H , ž $ N 6 $ ।
()) Y Z @ n J H - (() @ H l N ‰ E - , $ Y Z
HJ ‰ E ž $ n J ? a $ ,
: :
! ‰ E n J 6 " -
B !R @ Ä
- " 8
! ‰ E n J 6 " -
B !R
HJ ‰ E ž $ n J
Y Z HJ n J
n J F $ ।
LM। - C ž 7j । G ‰ E - C ž 7j
a vZ 8 $ , : :
= (N+ +F)-€-., N 
= - C ž 7j,
N = HJ ‰ E $ ? ž - , ‰ E G 7j, @$
Ì$ - 2 6 ,
= HJ G HJ ‰ E $ ? 6 S- ž 5 6:,
-$ 6 H ,
6916 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
F = HJ G HJ ‰ E $ ? 6T 6Æ
B 6:7j, ‘N’ ‘ ’ H l N 6 Æ 6 J,
€ = @$b 6 S- 6Æ, ƒ G š
$ - C ž 7 j 61qJ $ V , HJ 6 S-
.X G ž ž S D -•
$ V,
. = £T :
" : , ž : ‰ H -"
- L' N - 2 6 $ ।
L,। ž $ ? Y Z 68 - ! y 4 7 । ž
$ ? Y Z a N . 4 y $ , : :
( ) ‰ E Y Î ³´ -
$ 4T " - -;
(N) ‰ E 64 , - , â , - ß á - 4T
: ^ $ 7 · S $
$ · H " B! | 3 ;
( ) ‰ E H " , 3 6T G
. 4, 7 . 4 5 ;
(F) - - , ž S , 9 á ï " , ÌXW, Y Y 9
’ -Ü ; 1 n 4T a H l N
6Æ, : :
; - ‰ E 4 y N .
( - C ž 7 j "
)
(() (&) (L)
(। 4X 4 n Ù
š ‰ E
L'% ( Z" " ")
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6917
(() (&) (L)
&। 6 4X H ‘ O n Ù
š ‰ E
&o% (º ." " ")
L। 6T T ‰ E ( 4X Y Z) ('% (!" " "):
" : , $ Y Z ž S ‰ E ž "
" " @$ 68 = ! n 7 ! . 4 " ,
$ Y Z @$ 4 4X $ ;
(€) ‰ E 64 , - , - - , - ß á - 4T
n Ù 7 · H : ^
ž - B! | 3 " $ :
$ B! | 3 ž „… QR G $
@ !; - - C L ( ) G - ¾ 4 y
$ ;
(.) ž - B! | 3 6 ", !
: , !3 (€)- - 4 y $ ।
L+। N . 68 - ! - U ।(() HW 4X @$b n
Y Z HW S $ , 6: ! 5 @$ $
68 : - 68Ø 4- $ , HJ n @$ 62 6 N .
68 - ! y $ ।
(&) ‰ E " ž ! Y Z " ž 8
N . 68 - ! y $ ।
(L) $ Y Z ‰ E G 6 " G " 4T ž ! ,
$ Y Z ž ! 5 - 8 N . 68 - ! y $ ।
. : 62
5 G $
)'। 5 G $ ।(() n J 5 G ‰ $ 6 4
5 G $ ¨ U $ ।
(&) n J D HW ! 9 ; 5 . @ @ ; Ë 6 :
)'% (. l" " ") n @ /'% (G C " ") 5 G $ • $ ।
6918 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(L) 5 G 6 : HÕ , „- N , – - 5 n ,
-| 9 - V N - , ‚ 4 N - , , – - 4
. G !, p--Ì HW ! , ‹, D 9 ¬Ý HW ! , 3 , ð 9 -ñ HW ! @
4 HW ! 61qJ $ ।
)(। "G 5 G ।(() )' @ - S éê , "G 5 G
Y Z @$ 4X $ ।
(&) ‰! ! )' @ 5 G 4 n Ù $
G ; $ a $ , : :
; - ; Ë 6: . 6 : -
(() (&) (L)
(। ; Ë 6: ! ‰ !
64 7j $ 6
-N @ - - 6: HJ G
QR ! ‘7 ’ ¨
• $ ;
N- @ - - 6: HJ G
QR ! “5 G $ ” ¨
• $ ।
&। ; Ë 6: ! ‰ !
64 7j $ 6 ,
6 7j $
6
- @ - - 6: HJ G
QR ! “5 G $ ” ¨
• $ ।
(L) G ! D 5 G 4 n Ù ‰!
XJ, ÄÍ Î $ - , È 4 Y ? 6:
HJ ‰ ! 6 7 j 6 $ HJ 6: a 5 G $ N
61qJ $ , : :
; - ; Ë 6: . 6 : -
(() (&) (L)
(। - , È 4 Y
! 6: ! ‰ !
64 7j $ 6
-N @ - - 6: HJ G
QR ! ‘7 ’ ¨
• $ ;
N- @ - - 6: HJ G
QR ! ‘5 G $ ’ ¨
• $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6919
(() (&) (L)
&। - , È 4 Y
! 6: ! ‰ !
64 7j $ 6 ,
6 7j $
6
- @ - - 6: HJ G
QR ! ‘5 G $ ’ ¨
• $ ।
()) @$ H ‘O ,
= ‰ ! ; Ë 6: , YZ- , ‰ !
- , È 4 Y ! ? 6:,
N= ‰ ! 64 7j, @
= D 3 6 6 . 68 - ! ‰ !
5 6 7j,
- x® $ ।
(o) H - (&) @ (L) @ - (&) 68 ; Ë 6: , YZ- ,
‰ ! - , È 4 Y ! ? 6: @ 6 7 j
: X · s $ 3 3 ‘5 G $ ’ N n • $ @ 68 - !
4 61qJ $ ।
)&। 5 G $ N Y Z 68 - ! 4 7 ।(()
@$ $ 6 , G n J 5 G $ N y
Y Z, HJ W ! D , 7 n n J n n , ¡ b @
5 G H ‘ O n 6: 4 68 - ! y $ @ a 4 7
4 • $ , : :
( ) 5 G H ‘ O n Ù – - P H "
, – - H’ N 4 ;
(N) 5 G H ‘ O n Ù – - P 4T " y ž ,
H’ 9 Y n @ . G ! n ;
( ) 5 G H ‘ O š · " y B! | 3 ;
6920 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(F) 5 G 4 n Ù < 9 Ç - ! Y Y 9 - -
@ . G ! 4T ! „ - , W QR
; ; 1 n ;
(€) – - P Y 6: – - P $
HW ! 3 • Y 6: ! „
E YX " y - - -;
(.) 5 Ì 6: 6T Y $ 5 G
Y -E n 6:;
(V) D 3 68 - ! - 68 a
N . 7 
(6) ! D QR 5 G n Ù ‰ ! 6 . ;
( ) QR 5 G 4 n Ù Ö" ‰ !
6X - C $ 4" ;
(4) $ Y Z ! 5 G 4 n Ù „ Š X $ V
ˆ 6Y- $ V $ Y Z HJ „ 5 ; 7j
@ , YZ- , $ „ ; - ; $ ?
6:, @$ Ì$ : X - - 6Æ;
(®) D Ö~ 5 5 G ‰ p " !È
! " 3 ‰ 5 n , 7
5 ;
(±) p D 68 - ! $ V @$b â -
‰ G H ! " ! "Y !
5 n ;
(C) 5 G ‰ I f G . N 5
n @$b I f G . 5 n
* G ‡ ¡ 9 @ 1 ! 5 G H’
YX ! " . $ V।
(&) @$ 6 n ÞÀ 6 " 5 G $ @ ‰
ÞÀ 6 "$ 68 - ! y n • $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6921
)L। Y Y Y Z "G 4 ।(() !
$ - ,—
( ) ! - Y U V ;
(N) ! @$b U V E
! G U 1 H 9 d H
-" C - $ V;
( ) ! ! p 7 Y n:
$ V ;
(F) ! ! p 7 Y V
. $ y ,
$ , 6T h$ : À , HJb HW ! 5 G •
4 7 j /'% (G C " ") 68 - ! n • $ ।
(&) $ Y Z – - P - , , 6 " 5 G $
? $ $ Y Z @$ 4X $ ।
))। Y Z 4 68 - ! $ ।(() HW S
4X @$b Y Z 6 " M @ $ @$ 62 6
! 5 4 68 - ! $ ।
(&) oo @ @$b 4X $ @$ 62
‰ ।
- 62
n $
)o। n $ । ! a 7 n $
¨ U $ , : :
( ) G - ! D . .
• n 9 | 3 ;
(N) n " 4 ‹ @$b ‹ D
H !È ! !R ! - 2 - 6 4 ;
6922 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
( ) n J 6 , - d n ÃW n
‰ ‰ Hz{ B
T ¼ 4 7j, 6 : b 1 y H H ;
(F) n ˆ ‰ , |! n ˆ ‰ , D
Hz{ n ˆ 3;
(€) 4 6: 6 T - ‰! 6T
n J C 4 ! 4! n , - 9
: ^ D ™ 6:;
(.) D 3 Y |¹ - $ !
(realized gain);
(V) « $ 9 n $ G š ।
)/। n $ "G YZ 7 ।(() )o @ - S éê
, "G Y Z, n $ Y Z @$ 4X $ ।
(&) ! n 4T $ V $ n n Ù
‰! ! G ; , $ HJ ; Ë - $
ab , : :
; - ; Ë 6: -
(() (&) (L)
(। ; Ë 6: ! ‰ !
64 7j $ 6
-N @ - - 6: HJ G
! ‘7 ’ ¨
• $ ;
N- @ - - 6: HJ G
! ‘n $ ’ ¨
• $ ।
&। ; Ë 6: ! ‰ !
64 7j $ 6 ,
6 7j $
6
- @ - - 6: HJ G
! ‘n $ ’ ¨
• $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6923
(L) ! n n Ù $ ‰! XJ, ÄÍ Î
$ - , È 4 Y 6: ? $ -
! HJ ‰ ! 6 7 j . $ 6 $ @$ Y Z 6Æ $
ab , : :
; - ; Ë 6: -
(() (&) (L)
(। - , È 4 Y !
6: ! ‰ ! 64 7j
$ 6
-N @ - - 6: HJ G
QR ! ‘7 ’ ¨
• $ ;
N- @ - - 6: HJ G
QR ! ‘n $ ’
¨ • $ ।
&। - , È 4 Y !
6: ! ‰ ! 64 7j
$ 6 ,
6 7j $ 6
$ Y Z > , $ Y Z - @
- - 6: HJ G QR
! ‘n $ ’ ¨
• $ ;
$ Y Z < , $ Y Z - @
- - 6: HJ G QR
! ‘n $ ’
Y Z )+ @ 6
n 68 - ! $ ।
()) H - (&) @ (L) @ - (&) 68 ; Ë 6: , YZ- ,
‰ ! - , È 4 Y ! ? 6: @ 6 7 j
: X · s $ 3 3 n $ N n • $ @ H
68 - ! 4 61qJ $ ।
(o) H - (&) @ (L) @ -
= ‰ ! - , È 4 Y !
? 6:,
N = ‰ ! 64 7j, @
= D 3 6 6 . 68 - !
‰ ! 5 6 7j,
- x® $ ।
6924 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(/) ! ? ! D 68Ø Å 5 ?
C ¡ " G 6T n J C ¾ 1 : ,
$ @$b ¾ 1 C 8 ? 7j HJ G ! n $
¨ • $ ।
(M) ! G @$ 62 6 n J C !
B! | 3 ! N . 4 @ $ G 4 $ V "G
$ ƒ L ( ) W - 2 ! HJ B! | 3 " $
L ( ) W - ? ƒ G HJ B! | 3 6 " 6Æ !
n $ ¨ • $ :
" : , • $ V @$b B! | 3 ! ƒ
W " , $ HJ " QR G HJ 6Æ !
$ ! $ ।
(,) G @$ 62 6 ! ! w p
! 9 @ —
( ) ƒ HJ G ! ! w p ! !
B ? $ $ B 6:7j B
? G ! n $ ¨ •
$ ;
(N) HJ w p ! $ G 9 $ V "G
$ ƒ L ( ) W - 2 ! w p !
6 " 6 " : $ HJ 6 "
w p ! HJ L ( ) W - ? ƒ G !
n $ ¨ • $ :
" : , • $ V @$b w p ! ! ƒ
W " $ " QR G $ 6Æ !
! $ ।
(+) ! G @$ 62 6 , À·
N . 4 @ ƒ G ! ! $ 4 , À·
N . ! B ? $ $ B 6:7j B ? G
! n $ ¨ • $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6925
((') (,' @ 6 C ! N Y Z W C ! N $ V
ƒ o ( •.) W - 2 - ! " d 7 -
F C n $ ¨ • $ ।
((() : ^ Y Z, !" n D À·
Û 4 · ¨ T 5 · H B! | 3 $ G Y
; pC ! $ , 6: $ G 5 š $ , Ì$ - 2
$ G : ^ n $ ¨ 61qJ
$ ।
((&) @$ H ‘O ,
( ) ; ‰!‡ n n Ù $ V, $ n
‰! ; - QR G ! D . $ V
• $ ;
(N) ! n n Ù $ ‰! ! "
? ˆ 1 $ , HJ ? ˆ 1
N$ ‰! ; N • $ @ ‰ !
; 7j H ; ! ? 6: . $ ।
)M। n | 3 । a - (&) @ H l N
n | 3 - (L) @ 3 68 $ ,
: :
; - n 3
(() (&) (L)
(। - n . : 3
&। 5 y , N 4 I 6T T N 4 H E 9
68 «
- 3
),। 3C n “: . । n J D 3C
. $ HJ n J 6T T n $ “: 9 t < n .
$ ।
6926 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
)+। n $ Y Z 68 - ! y 4 7 ।@$
$ Y, G n J n $ Y Z
X t < @ ’ n 4T a n 7 4 61qJ $ ,
: :
( ) •. - , -†!, n H ‘ O 9 n n -E
• ; ! n @ 6 -†! n ;
(N) @$ $ 9 ! $ , (++' ((++' )) $ ) @
6 " , n H ‘ O " @$b
„×- !, Ü , ˆ , – - H’ N 4 9
3;
( ) n H ‘ O n Ù – - P 4T " y
ž , H’ 9 Y n ;
(F) @$ $ 6 . $ @$b
n , j n ¨ - ;
(€) - - 9 Y n ;
(.) n H ‘ O 5 9 " - - -;
(V) ÌXW 9 ô 6T T G n ;
(4) • , õ @ 3 9 p . 4;
(®) ; QR -" , ! , p HŽ 9 Ž . 4 5
n ;
(±) f 9 . n ;
(C) -ƒ ! "Y ! n ;
(‹) ; ! ë , C 9 ! n ;
(p) 9 î- ! n ;
(å) $Ž C , p 9 C ; 1 n ;
( ) $ , Y 9 6T T " ! S ; 1
n ;
( ) ™ 9 6 :" ; 1 n ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6927
(:) D 3 Y, I ! " |¹ ! - Y ;
(!) õ 4X - " 3- !
B ! n 4T .•! ;
( ) D Ö~ 5 wp p " !È
! " 3 ‰ 5 n ;
( ) X ‡, 3, p 6 3 n ;
( ) ¨ - 6 "S , j @ !" ¨ -
j 3 H ¥" $ , &''/ (&''/ &o $ ) @
&L) @ 6 ˆ ¨ - j 3 H ¥" !E
6: ! " C n | 3 o% ( •. " ") @
6 ; @
(3) ¡ 9 @ 1 n H ‘ O 5 6T T n ।
o'। n $ Y Z 68 - ! y "G 4 7 ।(()
a n 7 D 3 68 - ! - 9 " 68 4 y $ ,
: :
( ) 6 . ;
(N) d 6 . ;
( ) r • 6 . ;
(F) 6X - C $ 4" ; @
(€) G 9 H’ n ।
(&) D 3 ‰! ! G ; @
$ ; Ë 6: ! 6 7j 6 Y - , $ ! D 4
! Y, 6 7j @ ; Ë 6 : : X - - 6Æ।
(L) o( 68 68 - ! À· n n $ Y Z 4
$ ।
()) o& 9 oL 68 68 - ! B! n n $ Y Z
4 $ ।
6928 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
o(। À· n 68 - ! ।(() n 9 : ^ n 6T T Y Z À·
n 68 - ! y $ , !
) À· À· 6 " 6 ! Áž 1 @ n
N 6 ! " ;
(N) À· 6 6: 6 ! -E
Ü J ! Y š $ : ;
( ) À· À· 6 " G
$ : ।
(&) n 9 : ^ Y Z À· n 68 - ! y $ , !-
( ) À· À· 6 " International Accounting
Standards (IAS) 9 ! " 4X n 9 :
^ D 6 ! Áž 1 @ n
N 6 ! " ;
(N) À· 6 6: 6 ! -E
Ü J ! Y š ;
( ) À· À· 6 " G
$ : ।
o&। B! | 3 "G 4 ।(() n H ‘ O 5
7 H B! " , YZ- , | 3 6: "
$ n n 68 - ! $ ।
(&) ! !N , 5 6 : 6 " n 6T H ‘ O
n $ V 5 6 : 6 4 ‰ ! 6 " n 6T
: 9 ˆ 1 $ V N 6: ö ˆ 1 n , $ HJ 6:
‰ ! 6 " n 4 n $ V $ 6 " 8 B!
| 3 n 68 - ! $ ।
oL। B! 68 - ! Y Z "G - ।(() @$ $ 6T T
h$ : À , H - (&) @ Y, n 9 : ^ n
n J D &LL @ f ^ G B!
n 68 - ! Y Z p D U 9 - 68 68 - ! $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6929
(&) H - (() @ h$ : À , G " B !
- (o ( ) Y C 6 ;- @$ 4X $ ।
o)। 4 68 - ! " ।(() G @$ 62 6
@$b n ! 4 68 - ! ¡ "
‰ ! r $ HJ ‰! ! @ $ G
4 68 - ! y $ ।
(&) )+ @ 6 n 68 - ! Y Z QR n 4X
Ü J . $ @ a G ! 4X Ü J . Y Z
- 9 $ , : :
( ) ! 5 n n $ 64 H ‘ O ;
(N) ! 5 n 4t 5 ; @
( ) ! 5 n QR ˆ J ।
oo। Y Z 4 68 - ! y 9 ।@$ 62 h$
: À , a Y Z n $ a 4 7
68 - ! y $ , : :
( ) n " Y Z 6 " M @
: : $;
(N) 3 - n J F D 3 - 6 " !
n J F !È !E B!, , -"
G ;
( ) ‰ D " Œ . -"
p HŽ ! ;
(F) L& @ n É f À$ 4C !
-. !E (' (!") Y C 6 J 6Æ:
" : , D , 4 C
f * , U 1 E ¯ -† p
B " ¾ 4T -. ! 6: ! Y Z @$
h$ 4X $ ;
6930 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(€) X ‡, $ ~ 3, 3, Ü" ! 3,
3 Ö" ‰ E n ! 5
- 5 6T 3 ! - C n - R Y Z :
! " C n | 3 ('% (!" " ") @
6 J n ;
(.) ! " « @$b ‰ D 5
p 6 3 6: $÷ -ø n , -$ 6 H
, @ Y Z : ! " C n | 3
('% (!" " ") @ 6 J n ;
(V) n 4 !" î- ‰ n Y Z :
! " n C 9 '.o% (£T !" - •.
" ") @ 6 J 6Æ:
" : , !
! 4 !" î- $ Y Z @$ - 4X
$ :
9 " : , @$ !3 6 6 J
6 Æ -: - ! H ˆ @ H 4X
Ü J - $ @$ !3 !E - 4X $ ;
(4) ™ n a 6 Æ 6 J 6Æ
(6) ™ n 4 n b n
:- (' (!") Y C )% (. " "); @
( ) ™ n 4 n b n
:- (' (!") Y C ! ƒ 6 Æ &% (Ì$
" ");
(®) ú È ‰ a 6 Æ 6 J 6Æ
(6) 3 - H‡ X " Y Z
(() n C 9 o ( •.) ‡ C 1
&% (Ì$ " ") ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6931
(&) n C 9 o ( •.) ‡ C
6 , (' (!") ‡ C 6
@$b Y Z (% (@ " ") ;
(L) n C 9 (' (!") ‡ C
6 @$b Y Z '.o% (£T !" - •.
" ") ;
( ) N Õ, 9 B « " Y Z
(() n C 9 o ( •.) ‡ C 1
(% (@ " ") ;
(&) n C 9 o ( •.) ‡ C
6 , (' (!") ‡ C 6
@$b Y Z '.o% (£T !" - •. " ")
;
(L) n C 9 (' (!") ‡ C
6 @$b Y Z '.&o% (£T !" - Ì$
•. " ") ;
($) 6T T " Y Z
(() n C 9 o ( •.) ‡ C 1
'.o% (£T !" - •. " ") ;
(&) n C 9 o ( •.) ‡ C
6 û (' (!") ‡ C 6
@$b Y Z '.&o% (£T !" - Ì$ •.
" ") ;
(L) n C 9 (' (!") ‡ C
6 @$b Y Z '.(% (£T !" - @
" ") ;
(±) f n 6T T . 7 n Y Z n
C 9 '.o% (£T !" - •. " ") @ 6 6Æ;
(C) -. . $ . @$b 6: !
n - 2 - " $ 6T - 2 - "
;
6932 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(‹) " ž $ .
n - 2 - " $ 6T - 2 - "
$ : HJ " 6:;
(p) •. - ! 6 Æ " n - 2 -
" $ 6T - 2 - " $ :
o ( •.) Y C 6 J " 6Æ;
(å) !3 (C), (‹) 9 (p) n 6T T n Y Z o'
( ") 4 C 6 J 6Æ n - 2 - "
$ 6T - 2 - " $ : HJ "
6:;
( ) &/) @ H - (L) @ !3 &o, &/, &,, &+, L/, LM, )&
9 )L 68 C ! N - ! N 2 @$b
n J " 6Æ, ! 6: " - HJ
n J C ! N - ! N n: ;
( ) 7 5 n ! n J n ;
(:) ! BÖR b ;
(!) n - ¥ ‰ @$b n ;
( ) International Financial Reporting Standard -
‰ ! Right of Use ! ! 5 6 .
9 B! 4 :
" : , @$ Y Z n H ‘ O n Ù
– - P 4T " y ž , H’ 9 Y n
68 - ! $ ;
( ) ‰! 6 R4 Y (impairment loss);
( ) p D 6 8 - ! !E 6:;
(3) U Y $
- N .।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6933
n É ।— @$ H ‘O ,
(6) “ C n | 3 ” 6: E D .
n | 3 , p , 6X C
4 Ž $ 6 4 | 3 $ 61qJ $ ;
( ) “ . 7 n ” 6: n H ‘ O H ¸, 6:
6T B ! ! 5
n N . ! , f n $ 61qJ $ ।
o/। "G n ।(() @$ $ 6T T h$ : À
, oo @ !3 ( ) @ YZ n 6T T !3 6 6 8 - ! n
"G n • $ ।
(&) @$ 62 6 “ "G n ” “n $ ” @ "G
YZ 7 • n , -• 4
C @ D 3 6 68 - ! $ @ @$b H
! $ ।
G^ 62
7
oM। 7 ।7 ‰ ! - ¾ 1 $ Hz{ | 3 9
7 $ :
" : , International Accounting Standards (IAS)
International Financial Reporting Standards (IFRS) 68 T ¼ 4 7j U
68 ‰! 5 6 : ¾ 1 $, H $ Hz{
| 3 7 $ ।
o,। 7 ।(() @$ $ Y, n J
7 $ ‰ ! HÊ•J 4 ; ¾ 1 7j @ HJ
‰ ! 64 7 j : X।
6934 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(&) @$ H ‘O ,
( ) HÊ•J 4 ; ¾ 1 7j
‰ ! HÊ•J 4 ; ¾ 1 7j $
‘ ’ @ ‘N’ @ - 2 6 , N 
= ‰! ¾ 1 $ ? H . 6:; @
N = ¾ 1 N ‰ ! T ¼ 4 7j;
(N) “ ‰ ! 64 7j” 
(6) ‰ ! 64 7j $ a
N . 7 - R-
(() @$b N . HJ
‰ ! tr ¾ 1
‰ ;
(&) ‰ ! ; 7j; @
(L) L,, )&, )+, o' /) 68
68 - ! N . n HJ ‰!
H’ N ., ! : ;
( ) $ Y Z ¾ 1 HJ ‰!
a 64 V 
(() H , ! H$ 6 ;
(&) " , HE
‰ ; -;
(L) X y 6 X y
w ¤ ¾ 1 6 ;
()) ‰ 6 4T
7 ‰ !
- 2 -;
(o) 3 - n J F ²
6 J 4 Y Z
7 ‰ ! - 2 -,
$ Y Z ¾ 1 D HJ ‰ ! - 64 N
T ¼ 4 7j HJ ‰ ! 64 7j . $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6935
o+। - ।7 ‰ ! ¾ 1 $ Hz{ HJ ¾ 1 $
G F‡ $ V $ G 61qJ $ ।
/'। 4 68 - ! - U ।HW 4X , @$b
n Y Z HW S $ @ @$ $ 68 H
: : " $ , HJ n @$ 62 6 68 - ! y 4
. $ ।
/(। 7 6T T G ।(() ‰ ! T ¼ 4
7j ! D F G • ¡ 7j 6 Y (o% ( " ") @ 6 $
!"ƒ 6 J -" 8 - ! ; -, H -" $ ‰ ! T ¼
4 7j ।
(&) ‰ ! T ¼ 4 7j ! D F G 64 7j 6 Y
&o% (º ." " ") @ 6 $ H -" , p D U , HJ
‰! F G 64 7 j ; 4T ¾ ! ।
(L) ‰ $ , (++) ((++) (, $ ) @ 6 ^
‰ C 6 " ! 3 - ‰! ¾ 1 3 7 Hz{
$ |J : ! ‰! ¾ 1 - 7j ‰
$ÀX$‡ ।
?- 62
: ‰! $
/&। : ‰! $ ।(() n J a “ :
‰! $ ” N 6 ¨ qJ $ , : :
( ) D 68 - ! H ‡ 4 B!, | 3
» ;
(N) ˆ D Y ‰ D $BX5 p 6T
H ‡ 4 B!, | 3 » ;
6936 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
( ) a HW $ ™ B! | 3 , : : -
(6) n : ^ Y - ,
-$ 6 H ;
( ) : • â-;
(F) X "।
(&) : ‰! ¾ 1 $ 6 4 7 “ : ‰! $
” ¨ qJ $ ।
/L। - । n J $ G : ‰! $
? $ $ G HJ 4- $ , @ - 2 F C, $
G 61qJ $ ।
/)। : ‰! $ Y Z 68 - ! y N .।“ :
‰! $ ” N Y Z, a N . 7 68 - ! $ , : :
( ) n : ^ D ! B! | 3 !
n 5 6:;
(N) “ : ‰! $ ” 64 H ‘ O · 5
6 : H " B!;
( ) QR 64 H ‘ O, !3 ( ) (N) H l N
n n , 5 6T n ।
/o। Y Z 4 68 - ! y 9 ।@$ 62 h$
: À , : ‰! $ a N . 7 68 - ! $ ,
: :
( ) ! " " y B! $ @$
$ 68 " $;
(N) 6n ? 4X @$b : ‰! $
" B! -" ;
( ) 7 n J 5 n ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6937
6R- 62
6T T HW $
//। 6T T HW $ । ! a 7 6T T HW
$ N 6 ¨ qJ 9 $ , : :
( ) X ‡, $ ~ 3, f 4T 3 @ Ö"
‰ E n 6 ! - 2 - 6 4 ;
(N) !E ! ;
( ) L' @ 6T N 6 ¨ qJ $ @$b
HW $ ।
/M। 6T T HW $ "G YZ।(() // @ - S éê
, "G Y Z, @$ 62 68 “6T T HW $ ” Y Z
@$ 62 4X $ ।
(&) $ Y Z G ! 6: 6T ! !
@$b 6 Æ ; pC (any sum found credited) !N , 5 9 HW
‰ ! 1 G4 n É ! 6: ! n É
H -" C 1 G4 - , $ Y Z HJ 6Æ HJ G
! “6T T HW $ ” N 61qJ $ ।
(L) $ Y Z ! G ‰ ! - · S
n @$b ! ! ‰!
, $ Y Z (F+€+.) 6 Y ( +N+ ) 6 $ , ( +N+ )- (F+€+.) @
- - 6: HJ G ! “6T T HW $ ” N 61qJ
$ , N 
= C ‰ ! — U,
N= 5 5 N .,
= 9 N n $ 6T T n ,
F= - C b ,
€= b 6n ? , @
.= F 9 € n 6T T S y ?।
6938 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
()) $ Y Z ! 4X -†! : ‰! n 6T
‰! n J C $ ; @ H -" Ô
J P : , ! D " 7j T ¼ 4 7j 6 Y -,
$ Y Z " 7j 9 T ¼ 4 7 j - 2 : X, !
• $ “6T T HW $ ” ¨ U $ ।
(o) } J ! 6: } J "
" G ! 3, -" , Y B -7j, -$
6 H , @$b 6: ? $ QR G !
“6T T HW $ ” N 61qJ $ ।
(/) 4 ž - 2 - - - - ! D
G @ 6: ? ™ $ ! HJ G “6T T HW
$ ” N 61qJ $ ।
(M) G ! D ‰! 64 "
6: $ 6 " M 68 HW S $ @$b " 6:
! HJ G “6T T HW $ ” N 61qJ $ ।
(,) · ! -9À 3 Y G ! !
B ? , 6 : b 1 y H H , HJ B
6:7j HJ G ! • $ @ “6T T HW $ ”
N 61qJ $ :
" : , @$ H - a Y Z 4X $ , : :
( ) 3 n 6: : ^ $ , (++L ((++L
&M $ ) @ 6 « : ^
D !E t n J · 6: B! -9À3;
(N) n J ! ¤ @• . Ç ! 5
H ‡ 4 !" H ‡4 6X ¥
@• .Ç -" $ , (++L H 6
« - .Ž n @¥ C 3 9 ¦ 4 ¤ •
D - 4 H $ Hz{ B! -9À 3
6 Î (' (!") Y C B ।
(+) G ! C , "ç4C, p $-, 6 $ $- 6: @$b
5 N 4 6: ? $ , @$b ? HJ G
QR ! “6T T HW $ ” N 61qJ $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6939
((') $ Y Z ¤ @• . Ç qJ , @$b ‰
G " ΠC $ n w ~3 n ! " 7
? , $ Y Z HJ " 7 HJ G ‰ ! “6T T HW $
” N 61qJ $ :
" : , ‰ $ , (++) ((++) (, $ ) 68
" 7 ! n 6T ‰! š $ @$
4X $ ।
((() $ Y Z ‰ ! 6T n J C $ n
- 2- n 6T - · S , $ Y Z HJ 6: $
W · š $ V , $ G HJ ! • $ @
“6T T HW $ ” N 61qJ $ :
" : , $ Y Z @$ H - · 6 " "G
ƒ G " , $ Y Z @$b " 6: HJ ƒ
G - ! $ ।
((&) $ Y Z ‰ ! ž @ @ - C
4 ; @ - C 4 7j 4 9 ß Ç– | 3
" 7 (' (!") " " 6 , $ Y Z @$b ('% (!" " ")
6 ; 1 9 6 : o'% ( " " ") HJ G ! “6T T HW $ ”
N 61qJ $ ।
((L) $ Y Z n J ! 6T n J C $ ; p .
n w ~3 n 6T 6 S-, · , ! 6T p 4C
- C o ( •.) Y C 6 - 6: S , $ Y Z HJb
š 6: $ W 6 S-, · , ! 6T p 4C š $ V ,
$ G HJ ! “6T T HW $ ” N 61qJ $ :
" : , a YZ 7 @$ H - h$ 4X $ -
( ) t - -u , -- 1 C $ @$b 6: S
$ @ H ! n $ H E $ ;
(N) n , : ^ 9 @ 49 G xX - $ ; ; pC
¬ C 6: ‡ « ˆ D š
p 4C।
6940 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(()) $ Y Z @ ¤C n 4 ž @$b !
š ‰ E 6 " "G - - - 4T - -S ; @
@$b ; - QR G - ? ƒ & (Ì$) G - 2 " ,
$ Y Z HJ & (Ì$) G - ? $ ƒ G ! “6T T HW $
” N 61qJ $ ।
((o) $ Y Z ! (Mo, (,' &(& @ 6 "
C ! N @ HJ " C @$b !"
6n ? ¢ 5 9 , $ Y Z -N @ - - 6: HJ G
! “6T T HW $ ” N 61qJ $ , N -
= 6n ? ¢ 5 9
" C q - " C ! "
6:,
N = 7 C ! " :
" : , $ Y Z n - 2- J : @ H J - !
H ˆ $ , $ Y Z @$ H - 4X $ ।
/,। 6T T HW $ Y Z 68 - ! y 4 ।(() @$
$ Y, G n J “6T T HW $ ” N
Y Z, HJ n J D QR 64 H ‘ O, 7 n J
n @$b n N . 68 - ! y $ ।
(&) /M @ H - (o) 9 (/) n /M @ 6T T H - 6
Y Z n 68 - ! $ ।
(L) H - (() @ 6 N . 68 - ! Y Z, HJ N . Ü J .
$ ।
/+। Y Z 4 68 - ! 9 ।(() G @$ 62
6 ‰ ! N . ¡ " 68 - ! $ @ $
‰ ! ß 68 - ! $ ।
(&) N . 68 - ! - U ‰ oo @ H l N @$ 62
@$b Y Z 4X $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6941
- 62
Y -• @ 4 C
M'। Y -• @ 4 C ।(() H - (&) @ Y,
G N b Y 6T N -• $ ।
(&) a H l N Y $ N HW n 6T
N HW -• $ , : :-
; - HW N b -• $
(() (&) (L)
(। 7 Y 7 -•
$ ।
&। n Y n $ -•
$ ।
L। 3C n Y 3C n $
-• $ ।
)। - 4
• n
Y
- 4 • n
$ -• $ ।
(L) 6n ?, ¢ 5 X - 4X @$b HW
N Y -• 4 C $ ।
()) 3 - n J F b Y HJ 3 - n J F b
-• $ @ HJ 3 - 6 " ! n J F
! È -• $ ।
(o) G N b Y HJ W 6T N
HW ¡ -• 6 - • Y 4 C ƒ / (V )
G -• $ ।
6942 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(/) 6R- 3 Y, n " HE n 6T
n J ˆ GJ $ , HE v 4 v Y -•
4 C ।
M(। 6 . 4 C ।(() @$ $ 8 68 - ! 6 .
G S n ¡ b . 4 ƒ
G 6 . J $ ।
(&) @$ $ n X 6 .
6 8 - ! $ H 4 C $ ।
(L) 4 C 6 . . 4 4 C Y -• $ ।
()) 68 - ! 6 . ¡ b -• 5 9 1 4 C $ ।
!"- 62
Y U
M&। Y U ।(() @$ $ 6T T Y, @ 4 n J
- 5 Y U 68 $ ।
(&) $ Y Z @ 4 n J - , U 4 ,
$ Y Z HJ n J 6 R ‰ H -" C !
@ @$b ! ? H -" ! ÖR 3 4T
4 68 - ! ।
(L) p, * , n , ¨ n , 6T HW ,
HW 4T Y U 9 6T T . $ - !˜ ।
()) ƒ 7 éê , ‰ International
Accounting Standards (IAS), International Financial Reporting Standards
(IFRS) 9 ! " W QR $ 68 Y @ : ! ¸
।
ML। ‰ , $ X ! D Y 5 : ! ! N ।
‰ , & (Ì$) ‡ C ¶ Î C 9 V @$b 3 -, n J F, @ ! F
- ! } J $ ? n J G C . C p 6X H ŽŽ *
X @ ˆ Z @ ‡ 68 @$ - - ! -
( ) HJ G 4T International Accounting Standards
(IAS), International Financial Reporting Standards
(IFRS) 9 ! " W QR $ 68 Y
$ V @ ¸ 9 ! N $ V;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6943
(N) p D , - - , - !˜ 68 $ V;
@
( ) International Standards on Auditing (ISA) 68 H
Y $ V।
M)। ! F - ! } J Y Z Y U ।(() $ Y Z n J ‘n
$ ’ ¨ qJ @ 5 4T H . Y U 68 ,
$ Y Z G ! F - ! } J $ Hz{ ‰ ! " " U 68
$ ।
(&) G ! F - ! } J ‰ ! " ", HJ G "G $
} J - C ‘5 n @ F‡ N . } J „… 8- - C
} Jn - 2 - 2 - $ ।
(L) @$ H ‘O ,-
( ) "! F - ! } J" 6: HW ! , ˆ , - ; 1 } J,
@ W ; 1 ‡ } J ‰ G 7 ‰ ! ,
} J 6 4 d $ G - 2 ‰’ $,
} J 6 4 „… $ ! $ 8- / (V ) -
- 2 "G $ @$b } J n 6T } J;
(N) " ‰ ! " " U " 6: 4 š Y
6 ! F - ! } J 9 4t 9 n H - (&)
@ 6 " 5 } J - ? t 5 ।
Mo। 6 ¡ q , $ X !।(() ! D !E C ,
4- 5 :, 6 pC ;- . H l N ! . $ y $
6S X Y Z @$ 62 h$ D Y Y-
।
(&) $ Y Z Y . U $, H
-" ! 7 ¯ ¡ ‰ ûR , !
7 ML @ 68 ¸ @ Y $, $ Y Z H
-" $b H J . $b U ! b ।
6944 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
6 " /
6n , ! 9 6 "
:- 62
6n , ¢ 9 !
M/। 6n ।(() p, 4 C f * , n J
¨ n J 6n ! ।
(&) $ Y Z @$ $ n 6T $ $ 6T
$ ! 8 n J 6n ! $ V,
$ Y Z, 6T $ $ ! h$ : À , H - (() @ 6
4 5 f * , HJ n J 6n ! $ HJb
$ ।
(L) p @$ 6 f 4 - 2 - 6n
।
()) @$ $ 6 6n – Y ! $ ।
(o) 6 " / @ @$ $ 6T T h$ : À , @$ $
6 n J G 6n ? $ ! a "
n: , : :-
( ) ! - 2 C ! N ;
(N) (// @ (M( @ C ! N ;
( ) HW , S , 4- @ ! ; 1 C ! N @ 6 " M @
;
(F) 6n ? N $ ? 9 n w ~3
- 2 - S :
" : , $ Y Z ? N “5 G $ ”
@ G - C ? - ( (@ ) ‡ C ¶ Î
$ Y Z @$ 4X $ ;
(/) 6n ? HW n J Y Z oo @
6 6 8 - ! n , YZ- , HJ HW n J • $ @
HJ H - ! $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6945
MM। - C $ !।(() G^ 3 @ 6 " ( @ H l N n J
D 6 4 HJ G HJ n J - C Y Z 61qJ $ ,
HJ G HW a " Y 61qJ $ , : :-
( ) C - C $ ! QR -
: : !N $ $ ; @
(N) C HW @ - ¾ ! N
$ ।
(&) G^ 3 @ 6 " & @ 6 n J D !E 68! 6:
a " Y HJ n J ! - - C $ ! !9 $ ,
: :
( ) HJ 68! C C J ! !
3 $ V;
(N) G^ 3 @ 6 " & @ 6 !E 68! - C -
HJ n J 68! ƒ ! " - C ('% (!" " ")
@ 6 ;
( ) C HW @ - ¾ ! N
$ V।
M,। 9 n Y Z ।@$ $
Y @ G^ 3 @ 6 " L @ - , " @ y Y
$ , G - C H 4X $ t n J
! 9 6 ! " t n J ! a ™ $ -
( ) '.'L × ‘ ’;
(N) '.(o × ‘N’;
( ) (' (!") Y C ,
@$ ‡ - 2 -,
6946 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
@$ Y Z-
‘ ’ = 6n ? , ¢ 5 4X @$b
@ X - 4X @$b ! !
- C , @
‘N’ = G G^ 3 @ 6 " L 68
! - C 9 n - ।
M+। - - 6n । - - D
a ;- $ 6 4 ! $ 6n ? $ , : :-
( ) 3 HW ! ;
(N) À‡ " . ;
( ) $ !È D 5 G4 • 4 4 ।
n É ।@$ H ‘O , "À‡ " " 6: @ ‡ H Õ , 4 Ž
¤ ‰ « ? , N -
( ) n ^ - @ 4 , - -ƒ
@ 5 H Õ J ;
(N) n ^ Ð Ž, < 9 H 5 7
G - &o (º .") Y C 6 ;- ;
( ) - 9 !È n ^ -
¨ - É (o ( ) 4 6 ।
* 62
ž
,'। ž ।(() n J F !È 3 - 6 " ! - C
n J F , YZ- , 3 - $ Hz{ " 61qJ $ HJ "
H ž 5 " y $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6947
(&) a vZ 68 ž $ , : :-
C= × (N/ ), $ Y Z-
C= ž ,
= - C H 5 (3 - n J F
" ),
N= 3 - n J F $ ? " ,
= 3 - n J F $ ? " - C ।
D 62
6 "
,(। 68 - ! 6 " ? E ।(() @$ $ Y,
68 - ! 6 " ? E D 6 4 ‘n $ ’ N 61qJ !R
- 4T - , " @ y Y G^ 3 @ 6 " ) @ @$
62 6 ¡ " V ž B ? $ ।
(&) H - (() @ 6 V ž B ? $ !
- C 61qJ $ , C QR 6 " !" $ ।
(L) 68 - ! 6 " ? E H - (() @ 6 a "
Y V ž B ! $ , : :
( ) HJ E @$b n J - @ n J D
. , 
(6) $ * $ 6 ^ U
ˆ ! " 6 ˆ ;
( ) ‰ $ , (++) ((++) (, $ ) @
f @ ! " « 6 3 V
@$b ‰ 4X HW ! „… $ N
; 5 " 7 &' ( ") Y C a
;
6948 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(N) HJ E $ - 2 6 ¾r V @$b n $
=’ $ ß ‹ ß á 4 - 2 - ¯ $;
( ) N , < , H 6T ¬…r ˆ
‰ E ! ! " 6T E D $ á n Ù
$ : ;
(F) HJ E -
(6) ‡ $@ S V;
( ) @$ $ 68 Y V;
($) t < @ “: Y V।
n É ।@$ H ‘O , “68 - ! 6 " ? E ” 6:
G QR E n $ V @ -
( ) @$ 62 6 " ¡ V ž 4T p D
68 - ! $ V;
(N) QR G HJ V ž ¢ 4T 68 - ! $ V।
,&। p D 6 " ? E 68 - ! ।(() 6 " B ?
4T n E $ 4X ;- „… $ - - 2, p D
U , ! ! N $ ।
(&) ! ? N $ /' (G C) ! - 2, p, N !" * ,
H - (() @ 6 ! N 5 ! H U 1 ! ।
(L) p H - (&) @ H l N - - - 2 U 1 ! n: $ ,
6 " ? ! ‡ 6ˆ -ý $ V • $ @ , HJ G
p U 1 ! 1 HJ n E 6 " ? E •
$ ।
()) ! J P „ B ! p
! ।
(o) H - (L) @ 6 p D !E U 1 ! éË
$ , U 1 ? ) (. ) - - 2 HJ ! p C !
@ p ƒ !" ß . @ W . H J !"
4 ।
(/) H - (() @ éê , 6 " ? E
Ä H ‘ O p $b H J . $b @$ 6
68 - ! -ý 9 ß . G ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6949
,L। E ! ।(() $ Y Z 68 - !
6 " ? E $ 6T E ! 4 ž : @ ! H
-" @$ - - ûR ,
( ) ! HÊ•J 4 7 j $; @
(N) @$ ! 3 G E
5 Y - $ V,
$ Y Z E ‡ 4T - - $ V
68 - ! 6 " ? E ‡ . $ @ HJ G 4T
"6T T HW $ " N ¨ qJ $ ।
(&) @$ H ‘O ,
( ) E 68 - ! 6 " ? E E
. $ , !-
(6) E Y , @
@ -2ˆ - 2 -, 6T E
n ˆ < 7 6 "S ; 6:
( ) @ $ n J n J , !‰ 9 " , H E
n ˆ þ< 7 , Y ,
@ @ -2ˆ ! - 2 - 6 "S
; 6:
($) E XY Y , 6T E
‡ Y- &o% (º ." " ") @ 6
" < ; 6:
(µ) @ $ n J n J , !‰ " , H E
‡ Y- &o% (º ." " ") @ 6
" < ; 6:
(H) Ì$‡ E @ $ ø !È ।
(N) "HÊ•J 4 7j" 6: |J 4 ‰ (Ì$‡ Y - 2
ë 7j;
( ) " E " "ç 6 : n J 61qJ $ ।
6950 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
,)। 68 - ! 6 " ? E ।(() 68 - !
6 " ? E 6T n $ “: $ ।
(&) 68 - ! 6 " ? E ‘n $ ’ ¨ T
@ $ $ ।
(L) 68 - ! 6 " ? E n $ Y Z D
3 6 " ( @ H l N 6 . 4X $ ।
()) G 4T 68 - ! 6 " ? E Y
! 6T E N , 68 - ! 6 " ? , H
-• $ ।
(o) oo @ 6 6 8 - ! 3 HJ E Hz{ 4T 6 "
B 4X $ @ HJb H - $ ।
,o। V ž 6 8 - ! ।(() $ Y Z @$ $ 6 š
$ !N , 68 - ! 6 " ? E @$ 62
" n: $ V, $ Y Z H -" 68 - ! 6 " ?
E 6 " B ! @ HJ G HJ E 4T -
U 9 ! ।
(&) 68 - ! 6 " B ? E HJb B ! " … U
HJ !" 68 - ! N $ ( (@ ) W - 2 p C N !
! N @ HJb ! ? $ p W . H J !"
4 ।
(L) @$ 62 h$ : À , p 4 t :, @$ 6
68 - ! V ž 4 C f * ¡ ˆ
।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6951
6 " M
"
:- 62
$
,/। . $ HW ।(() ". $
" N 6 . 6: " 4T ! r ? n J, HJ 6: "
- , HJ N 6 8- - C H 4X ž
।
(&) t 5 Ã ß Ç– ˆ $ 6: " 4T
! r ? n J * 3 6 " L @ 68 =! / @ H l N 4X Y Z
।
(L) $ Y Z - 9 n - ( p p9)
‰ ! V 6T D Y C $ ". $
" H E 4T 4 6T 6 ¾ 4T ¸ t Y
V , $ Y Z HJ I t Y - , HJ G 4T ! G
! |J - 6 ;- , $ HJ G 8- - C 4T
4X ž ।
()) H - (() @ (L) @ 6 - , ƒ H*¿E
F C -• 4T H*¿E F C - - 6: — U ¢ $ ।
(o) $ Y Z @$ $ 6 ! 6 S- , @$ 6 $ - 2
HW ! $ V @ -. d n - C H 4X
HJb ! - V V . , $ Y Z H -" HJ
-. D ! N 5 ! @ !E - ! E , 6 "R G 4T @$ - -
X Z 4 , HJ -. C $ $
- $ ।
,M। ! !È ! ë $ । ! ! È ë
6: " 4T ! r ? n J HJb 6: ! , ! ë
H , 4X - HJ G 8- - C ë 4T 4X
ž ।
,,। ¨ - 6 "S !E 6: $ HW ।@$ $ 6T T
Õ- 6T $ ¨ - j 6: ! Y Z V ž ; 1
6952 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
h$ : À , ¨ - j $ $ B 6:
! , HJb 6: " 4T ! r ? n J ('% (!" " ")
।
,+। ¯ ! , $ X ! !E 6: $ ।— $ Y Z
!R n J D a 6: " 
( ) 6 " M @ 6T H l N G !
4T } J n 6T } J ‰ ! ;
(N) • ;
( ) HW ! , ; b 1 ;
(F) |¹ , ™ 4 • $,
$ Y Z HJ " 4T ! r ? n J HJb 6: ! ; pC
E7 j H , 6 ('% (!" " "), ।
+'। Y Z " $ ।— 4T !R n J
D !R - 6: ! $ 6: " 4T
! r ? n J 6: " - , 6 &'% ( " " "),
।
+(। Ö" ‰ E 4T " 6: $ ।— X ‡, úX $4
$ ~, wp- , CŽ, $C, " " , H z ! 4 , Ü !" •
- ° ; 1 6T ‰ E 6: 6 Ü 67 G 4T 6:
" 4T ! r ? n J, HJ 6: ! ; p C - a H l N
, : :-
"
(() (&)
E7 j - &o (º .") Y C 6 ;- ('% (!" " ")
E7 j - &o (º .") Y C 6 ;- (&% ( " ")
+&। . - 2 - f $ । !R n J D f ,
. 6T H ‘ O N 4, ¦ 4 , C " .X ,
p9 ¤" 6T n J ( - p @ 4Ž n ) 6: "
4- ! " y " 6 : H o% ( •. " ")
।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6953
+L। 6 , 6 Z , 4 , $ X ! n J " 6: $ ।
(() . Z, C C " p9 S - ; H ‘ O $ "
6: " 4T ! r ? n J HJ 6: " 4- !
" " y 6 : H ('% (!" " ") ।
(&) n J . Z, C , f C " p9 S -
6 4T 6T n J " 6: "
4- ! " y " 6 : H ('% (!" " ")
।
+)। -" , p HŽ, 3, $ X ! $ HW S ।(()
" , H -$ 6 H , 6T n J •
4T -" , » , 3, ! -!Y -!Y ‰
6T ! @$b 5 6T 6: " @ $ 5 B
- 2 - ‰ 3 - 6: " 68 - ! 6 Æ 6:
! , 6: " 4T ! r ? n J, " y - ! 68 - !
6 Æ 6: 68 - ! B : 7j, YZ- , @ H " ('% (!" " ")
S ।
(&) ‰ 3 - • 4 4 ‰¿J
n J HJ ‰ 3 - 6: " , 6: " 4T
! r ? n J, • 4 4 4T ? 6 : H (.o% (@ !" -
•. " ") ।
(L) ‰ n 6T ‰ 3 -, -
( ) " ;
(N) } J 6 6T n J,
-@ C HJ ‰ 3 - D . 7j $ -
7 j • ; , HJ " HJb 6T n J C $ N × @
- - 7 j H o% ( •. " ") S , $ Y Z
N = " 6T n J C ‰ 3 -
; 7j;
= o% ( •. " "):
" : , C ¸ ‰ 3 - • ; HJ
" HJb 6T n J C $ " 6T n J C
• ; 7j @ HJ ‰ 3 - D . 7 j - 2 : X
L% ( " ") S ।
6954 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
+o। w @ 4 Ž C $ S ।(() @$ $ 6T T
h$ : À , -" V ž 6T B - 2 -,
-$ 6 H , 6: " 4T ! r ?
n J, HJ 6: " Z ‡ C ; - • B !
- 2 - b 1 y - C 6 : H '.L% (£T !" - " ")
6 S- S ।
(&) H - (() @ H l N ‡ C ; - 2 - - $
$ Ž , 3 -~ 6T B , -$ 6 H ,
@ 6 J 6: " $ HJb 6: " 6: " 4T
! r ? n J /N x @ - - 6: , N -
" "= @$ H - H l N $ Ž , 3 -~
6T B ,
"N"= -" p HŽ H - (() @ H l N 6T
B - , @
" "= -" V ž H - (() @ H l N 6T
B H HW - ।
(L) ‡ C . 4 7j d 3, î- , $C B Y
- , E @ - Û ! " 6: 7j . 4 $ 61qJ $
।
+/। · Z -" ? 6: $ । 4 6T n J
4T • -! H ‘ O · Z N 4T ! r ? n J, · Z -" S ,
-" ? 6: $ o% ( •. " ") ।
+M। ˆ · Z -" ? 6: $ ।(() $ Y Z
n : ^ , ˆ · Z H - (&) @ 6 6: n ˆ
@$b 6T 6: } J 6 n ; b 1 ß á ;
H ‘ O n J, 6 á H l N , D 6T n J, 6 á
n J N H l N , @ C $ ! " • ; 4T · B
! , $ Y Z HJ n : ^ n J N- " · ! -
n J D ; 4T " · 5 - H L% ( " ")
।
(&) $ Y Z n : ^ , " @$b
6: n ˆ 6 · B ! N n J, 6 á n J
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6955
H l N , n : ^ $ " , 6 á n J
F H l N , @ C • ; $ 6: ? , $ Y Z
HJ n : ^ n J - " · ! - n J F @ 68Ø
$ 5 • 4T " · 5 - H (% (@ " ")
।
(L) , -, >, º þ 4, B , -C „‡, V , -„ p , ! , >!,
„ - ., p , –» , - C C , C , , 4X , . , - ., ! … . ,
! -, P, N† , X , ‰HC ‰HC < ", C, , B @
3 ; 4T N 5 ˆ · Z N 6T 6: } J Y Z
n : ^ D " · 5 - H &% (Ì$ " ")
।
n É ।@$ H ‘O , ‘ " ’ @$b n J x® $ ,
6T n J D HW ! ; 4 • "G ; C XY
6T -2 tr - 2 - ;- ।
+,। > - $ 3 6 C D " 6 : H ।
> - $ 3 6 C ‰ Ž
$ ~ 3 6T 3 . 4, -$ 6 H , ! <
D Y 4- 6: " , F C, HJ - 6 : ('% (!" " ")
।
++। 4 - - - 6 J " $ ।
4 - ‰ 5 4 - 4T !E
- - 6 J 6: " 4T ! r ? n J, S
6 J - 6: ! o% ( •. " ") :
" : , S Š X Y Z $ ।
(''। - -" 6: $ । -" 6T H ë
ß ï - 2 - - S 4T - S n -
4 N , ß … ‰ n 4T 6:
" 4T ! r ? n J HJ 6Æ S 4- ! HJ 6 Æ 6:
! . ã 3C 6T - 2 - ! , F C, HJ 6 Æ H
•. " " (o%) ।
('(। - ‰ 4 ! 3, $ X ! $ ।
- - ! Â E YX 4 . 4T ¨ -
3 * 6: " 4T ! r ? n J, 6: " , - C 6 : H (o%
( " ") ।
6956 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
('&। - 9 ˆ - , $ X ! $ ।(() @$ $
! " W 6T $ h$ : À , n J
n , -6 ‡ n , $ - - . n , -n
: ^ , 4 ‰ 6: H 4 3 $T ~ ‰
- , ˆ - , - ! - 6T - B!
| 3 " , B! | 3 " 4T ! r ? n J B! | 3
n J ; p C - 6: B! | 3 " - , F C, a
H l N HW G 4- -
; -
(() (&) (L)
(। ‰ Y Z &'% ( "
" ")
&। ‰ n 6T T n J Y Z ('% (!"
" ")
L। Ô Õ , - g 6p –J
"Y ^ , . C p 6X H ŽŽ
¤ 6X ¥ ¦ 4 -Ž 6X H ŽŽ
. C p ;C 4 $ ¤‡H C Y Z
('% (!"
" ")
)। t 5 Ã , 68 - !
8 G , 68 - ! X
9 " Y Z
o% ( •.
" ")।
(&) @$ h$ a Y Z 4X $ , : :-
( ) 8 - ! ; - 3 qJ n
D Ö~ 5 p 4C " â- $ Hz{
B! | 3 ;
(N) p D , "G !" * , 6T
6n ? !R ¨ ।
(L) @$ H ‘O , $ 8 6 C ! N
- C ! N - • $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6957
('L। ¤ 6 3 n Y 6 : B! $ ? H HW
।p ( ¤ 6 3 ) n B! $ 4- 5 6: $
! 4T ! r ? n J n J 6: ! - ,
F C, ('% (!" " ") :
" : , p D , "G !" * , 6n ?
¨ -. Y Z, @$ 4X $ ।
(')। B! $ ।(() $ Y Z n J
n : ^ n 6T n J · · S B!
" , $ Y Z HJ B! " " B ! H ('% (!" " ")
।
(&) p ! ! Y . $ Y, @$ - - N ‡ 3 C
! , @$ 6 ! ™ 6 : H 4X $
¢ 5 4X $ ।
('o। Z | 3 $ ।(() @$ $ 6T
6T $ 68 - ! X " SX }X$‡ t 5
à ¨ - t : 6 "S 6: * ; 5 Z H ? | 3
6n G h$ : À , Z | 3 ! 4T ! r ?
n J HJb 6: ! ('% (!" " ") ।
(&) G " Z ß Ç– o ( •.) Y C
6 ;- , HJb $ 6 4 | 3 $ @$ 6
$ ।
(L) I ! " |¹ H 4 H’ ¥, - p - - ¥, -
p ¥, $H - - ¥, $H ¥, H¥ ¤ $ ¤ -Ž ¥
H¥ ¤ - - ¥ $ Hz{ B! X " $ $ ।
('/। H ‡ 4 B! $ HW । H ‡4 6:
!" H ‡4 6X ¥ @• .Ç -" D 68 - ! H ‡4 $BX
! r ? n J p HŽ, B! | 3 " ; pC , F C, o%
( •. " ") ।
('M। !" n 5 7 j V ž H HW ।
!" n 5 7 j V ž 4T - 6: " 4T
! r ? n J HJb 6: ! , H H 4X -
।
6958 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(',। 14 3 4T ? 6: $ ।(() 14
3 ‰ 14 C9 ! 4T 14 C9 ( $ 4p ìH)
! n - 2 - 4- 5 - C 6 : H (.o% (@ !" -
•. " ") $ ।
(&) 14 C9 ( $ 4p ìH) 6 C , - 2 - 14
3 ‰ 6: ! 6: $Ž " @• .Ç ( $ @•),
6X • C9 (@@ @ ), !" C -H " ¬ C -"
( ‡ ) 6T n J !" C -H " ¬ C -"
( ‡ ) @ } J 6 6: 4- ! , HJ } J 9
" 4- 5 - C 6 : H M.o% ( !" - •. " ") ।
(L) $ Y Z - 14 Y Z $Ž " @• .Ç
( $ @•) G ! 6X • C9 þ G ! (@@ @ ) ! -
- 6: ! 4- !9 , $ Y Z HJ 6: " 4- 5 6 : H
M.o% ( !" - •. " ") $ ।
()) H - ((), (&) (L) @ h$ : À , $ Y Z p
n J D !E ! Y , N ! ! , $ Y Z HJ
n J $ |J $ @$ H l N a ! 4T ! U
$ @ @$ 6: " 4T ! r ? n J a 6: "
-
( ) n ; 6:
(N) ! H l N Y।
('+। ž $ HW ।(() $ Y Z !R n J-
( ) š ‰ E;
(N) C ¤ H4;
( ) N ˆ ÐX Ž < ;
(F) 4 n 6T 4 ,
ž $ Y Z HJ n J HJ ‰ E ž " ! ž
H o% ( •. " ") ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6959
(&) $ Y Z QR W !N , š ‰ E -
D ! $ !E - ! 6 Y 6 , $ Y Z
a 6: 3 ! $ ,-
( ) ! $ , ¡ 6 ";
(N) - ! 6 Y 6 $ , ÞÀ
6 $ÞÀ।
(L) $ Y Z, H -" @ Ì ‘ O 5 ! E ,
3 - - Ô @$ - - ! ! , HJ W š ‰ E -
7j y $ @$ $ Y H |J, $ Y Z H -
(() @ 6 !E ! 9 1 HJ š ‰ E ž $ ? H
y $ ।
()) @$ H ‘O , " ž " 6: " , H -$ 6
H , 4, tE (tenancy) } J - ® - 2 -
Z, 4 Z @ – - n 4T ! ।
(('। " , 3 ~ Ž , $ X ! $ ! 4T
।— $ Y Z " , 3 ~ Ž , Y, YZ- , , C ,
-H ‡ Ž Ž ž ˆ n 4T !R n J D
6T n J 6: " $ , $ Y Z HJ " 4T ! r ?
n J HJ 4T " ¡ - H o% ( •. " ") HJ
" - ।
(((। ‰ E 6 S Y $ HW । ˆ ‰ E
6 S 4T H - Y ! 4T ! r ? n J, Y
! - a ,-
( ) ˆ ‰ E ‡ " , Ü X Ž -Ž p
@ 6 ˆ $ Y ? - C 6 : /% (V
" ");
(N) ˆ ‰ E ‡ " , Ü X Ž -Ž p
@ 6 ˆ $ Y ? - C 6 :
L% ( " ")।
6960 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
((&। ! ? H HW । ? — U 4T ?
! ? - 6: " 4T ! r ? n J, 6:
! 4- - , ! - C 6 : ('% (!" " ") 6 S- S
।
((L। - „ 3 9 p @ 4 ~ -" $ । - „
3 9 p @ 4 ~ -" 6: " 4T ! r ? n J,
6: ! 4- - , ! - C 6 : (o% ( " ")
।
(()। ÌXW ; ।(() @$ $ h$ : À ,
!" ÌXW H’ p ÌXW 4 6T n J, ÌXW ; 6:
" ! 6 : /% (V " ") S , " ।
(&) $ Y Z n J ÌXW HW ! $ G @$
$ 6 6n ?, $ Y Z ! ! Y , p,
HJ G b S n 6: 8 ¢ 5 S
4X $ - - X ।
((o। @ ¤C H’ ( p ) C $ – - - D ?
$ । $ Y Z @ ¤C – - H’ (j ¥ p -Ž) n
4 ž n J $ - , 7j (subsistence money), ž ž 6T
n ^ - – - H’ H ‘ O 9 63 6X C
} J N } J * ? Y- , H -$ 6 H , – -
- 6: ! , $ Y Z HJb 6: ! - C 6 : H (o%
( " ") $ ।
((/। ! " ; @ 4Ž !E -" ¨ - $ ।
$ Y Z, · Z " ! " 6 n - 2 -
? • ? 4T 6: ! , @ 4Ž @ • ? $
- 6: -" , . 4 ¨ - ! , I ! " ;
r H -$ 6 H , -" , . 4 ¨ - !
- n ('% (!" " ") 6 S- S ।
((M। X " $ । !" « ‰ 6T
‰ |É - ( ), " þ Œ X "
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6961
! , 6 ! " Y Z, HJ X " $
,-
( ) " Œ ! ‰ , $ ‰
H 4X ;
(N) " Œ ! ‰ n n J , HJb
X " S n J ! " J 0 (‡ $@ )
$ ('% (!" " ") HJb X " S n J
! " J 0 (‡ $@ ) $ (o% (
" ") $ :
" : , @$ ‰ X " Y Z
4X $ , ! HJ X " G^ 3 6 " ( @ !3 L& @ 6
6n ? $ : ।
((,। C , $ X ! $ ? $ । C , "ç4C, p $-,
6 $ $- 6: @$b 5 N 4 6: ? $ 6:
" 4T ! r ? n J, HJb 6: ! , &'% ( " " ")
।
n É ।@$ H ‘O , “ - " 6 n J‡ 6:
• ‰ E 7j N HJ 4 ! 6: ‰! * ! ।
* 62
6 C $
((+। 6 ! $ S ।(() @$ 62 6T T
h$ : À , H - (&) @ Y, $ Y Z !R n J
! r ? 6T n J 6 @$b 6: " @$
$ 6 HJ 6 4T y, $ Y Z HJ 6: " - HJ 6:
! , ! 4$ @ 4Ž " 4T ! U : , ! 6 :
H , 6 L'% ( Z" " "), S ।
(&) $ Y Z p, @ Ì ‘ O 4 4 Z ? ! E
ûR $ ! ? L' ( Z") ! - 2 @$ - - ! ! ,
6 ; 1 } J 6T ! " ! $
¢ 5 ! $ , $ Y Z H - (() @ H l N "
n ¢ 5 $ ।
6962 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(L) @$ 6 5 , H HJ $ V, HJ
H X - ! • $ @ ! H -•
$ ।
()) ‰ " ¾ 1 $ 6 ! Y 7
Hz{ $ , HJ " ¾ 1 4T ! n J , YZ- , D Y, HJ
7 H ! " $ , HJ ¾ 1 ।
(o) @$ 6 š n J - 4- $ @$
6 š $ - - • $ ।
(/) 6 a 6: -C @$ 6 HW
4X $ , : :-
( ) w" 3;
(N) ô ! 6:;
( ) ‡ ! 6:।
D 62
HW S
(&'। -! ! C $ S । -" , ¤-
@ Ì ‘ O Y- ? 6T - • -! 7 j H , 6
&'% ( " " ") , HW S ।
(&(। 4 " J ? $ S ।4 " J, - ˆ 9 "Y xX
- . -
( ) 4 " J ? @ 4 ~ 7 4 " J ? õ ~
! ! @ 4 ~ 7 4 " J ? ! š
. 4 3’ ('% (!" " ") 6 S- 4- .
! 4- ! ;
(N) I ! " - ˆ 9 6 $ , &'(L (&'(L ),
$ ) @ + @ 6 $ ~ $BX
! 4 " J ? @ 4 ~ @$ - - ! N 5 !
o' ( ") 4 C 6 S- . 4- !
।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6963
(&&। õ 9 3 9 p @ 4Ž ! C $ S ।Customs
Act, 1969 (Act No. IV of 1969) @ 6 68 - ! õ @ 3 p
@ 4Ž D • -! ? õ @ 3 p @ 4Ž @ ™
-" H , -" , ¤- ('% (!" " ") S ।
(&L। ? $ S ।(() n , • ?
D ? - 2 - ? 6: ? 4- ! - C ? (%
(@ " ") G 4- ।
(&) $ Y Z, p, ! E @$ - - N ! !
: , ? @$ $ 6 6n ? ¢ 5 y,
$ n ! H l N - 4T ! n
! H l N ¢ 5 H G 4- ।
(&)। , H " , $ X ! ! !" $ $
। 3, . 4 ¨ - , -$ 6 H ,
- 5 H " @ - 2 - a 4 - !" $
6: n J " 4- ! 4T ! r ? n J 6:
" 4- ! HJ " 4- 5 6 : H ('% (!" " ")
, : :-
( ) ! " !E 4T;
(N) n J D ! " n J G !
4 4T;
( ) f 6T H ‘ O 6 $ Ð C3- n
68- ! 4T:
" : ,-
(() ¦ 83X . , " , 4, - , Ü" -4
6T 4 4T ‰ ! } J !" $ ! " 6:
6: " 4- ! HJ " 4- 5 6 : H M.o% (
!" - •. " ") $ :
(&) !" $ a 6 : $ ,
: :-
(6) G^ 3 6 " ( @ !3 (M 9 LL * - C
– 6:;
6964 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
( ) 3C9 X ; Ë 6:, ! HJ
; $ ? G^ 3 6 " ( @
!3 &( @ - C – 6: ।
(&o। ‰ E ¾ 1 , $ X ! $ S ।(() Registration Act, 1908
(Act No. XVI of 1908) @ section 17 @ sub-section (1) @ clauses (b), (c)
(d) H - (() @ !3 (N), ( ) (F) @ 6 ! !¾ 4 « 4T ! r ?
« - , " n , ! !¾ 4 «
।
(&) @$ 6 S Y Z, -
( ) 4 - Y Z ‹ (./o (@ !" - G » " ") &'
( ") Y C ;
(N) ˆ , , X C, 6X C -Ž Ö @ Y Z
ðC ( (@ ) 4 C ; 6:
( ) ! H l N 7 j H ('% (!" " "),
6 , 6 ;- ।
(L) @$ h$ ab ! Y Z 4X $ , : :-
( ) « ‰ E ; Y- ? n : ^
D ; ;
(N) · n : ^ C !E
« ‰!;
( ) !" H ‡4 6X ¥ @• .Ç -" D
68 - ! BÀ $BX -E ¯ w ¤ Ö"
4 $ 6: w ¤ Ö" 4
‰ E ¾ 1 ।
(&/। @ ¤C – - H’ C $ S ।—(()
Registration Act, 1908 (Act No. XVI of 1908) @ - – -
6X C -Ž ¾ 1 4T ! !¾ 4 « 4T ! r ?
n J, ! 1, ¾ 1 D – - H’ n 4
n J C ¾ 1 ! ! « ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6965
(&) @$ 6 S Y Z, -
( ) H ‘ O - 6X C - Ž Y Z ( (@ )
4 /'' (V " ) C ,
(N) H ‘ O n 4T $ / (V ) 4 o''
( •." ) C ,
( ) 6X C - Ž QR – - Y Z ! 7 j o%
( •. " "),
@ 6 $ ।
(&M। ¤X ‰, C 3, ‡4 ! " -" $
S । ¤X ‰, C 3, ‡4 68b 5 6T h ;
-" , » 3, H -$ 6 H , "
" 4T ! r ? n J HJb " 6: $ ('% (!" " ") HW
।
(&,। ‰ E $4 $ S ।Registration Act, 1908 (Act No.
XVI of 1908) @ 6 « 4T ! r ? - 6 X (' (!") W - !
ˆ ‰ E $4 ‰ ! « , ! HJb ‰ E
$4 7 j H )% (. " ") " ।
(&+। C HW ! $ S । C ¸
V n ¥ ; 4T ! r ? n J, n ¥ ; , HJb
¸ C $ n ¥ - C 7j- ('% (!" " ") S
।
n É ।- @$ H ‘O , " C HW ! " 6: b <
n . F U C HW ! ।
(L'। $C ¸ C $ S ।$C ¸ @ C ˆ
( < ) $ , &'(L (&'(L o+ $ ) @ 6 $C I 68- !
68- 4T ! r ? n J, HJb 68- ! H ,
6966 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
! HJb 68- ! H 4T ! H -"
D X 9 a " . G "
! ! , : :-
( ) @ " (one section) $C C 4T- )o ( l")
4 C ;
(N) !ž " (one and half-section) $C C 4T- M'
( E ) 4 C ;
( ) Ì$ " (two section) $C C 4T- +' ( Ÿ$) 4
C ;
(F) t ; - " ¼ $C HW ! C 4T- ( (@ )
Y o' ( ") 4 C ।
(L(। wp $ ~ ! - S । 4X $ ~
4T ! r ? n J ‡ 4X $ ~ 4T a
S , : :-
( ) å ! Y ‡ " , å HE ‡ "
.»S - ‡ " L ( ) 4 C ;
(N) 6T ‡ " & (Ì$) 4 C ;
( ) 4 ! !3 Ü ( (@ ) 4 C ;
(F) Ü o'' ( •." ) C ।
(L&। 4 4 n $ S । : : Y- ?
¤- -" 6T D Y, ! - ž 5
Z , ! „, p • 4 4 C õ ~ ! ,
! HJ ! QR H -" $ U ! S
@ ! " " ! " n - C - - H o% ( •. " ")
! :
" : , Ì$ !" D !E G - š
š n 5 - H L% ( " ") S $ ।
(LL। O - ; $ S ।(() n J !R
- • ‰ E - J ! Z - 2 - O - ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6967
HJ • ‰ E tr ¾ 1 6: 6 .. 68- ! - C ;
7 j H ('% (!" " ") S $ ।
(&) O - . ; Y Z (% (@ " ") HW S
$ ।
(L) O - - 2 - ÐC 4 - ; $ @$
6 4X $ ।
()) @$ H ‘O ,
( ) “ • ‰ E ; ” 6 : • ‰ E
$4 , 4 - , >- , - $4 ,
6 $4 , 6 3 (octroi duties) 6T T
, -$ 6 H , S
6 n J - $4 ! 6
61qJ , 4 - ÐC ; $ 61qJ $ ;
(N) “ !R - " 6: 6T D Y, $H C
" ˆ , ;- ;-
$ , 62 !", !" $ - ! ‰’ ! *
68 - ! ! " W $ 6 68 - !
^ E ‰ ।
(L)। " ¾ 1 $ S । n J $ 6
n J C qJ @$b ‰ " ¾ 1 « 4T ! r ?
n J HJb ¾ 1 « , ! ¾ 1 n J ¾ 1 "
6 7j @ T ¼ 7 j H (o% ( " ") 4- ! .
« ! J ।
n É : @$ H ‘ O ,-
( ) “6 7j” 6: $BX D 7j @ 6 J
6: $ 61qJ $ ! H -
(6) n w ~3 - 2 - ‰’ ; @
( ) ! C : : ! " ;
(N) “T ¼ 7j” 6: " ¾ 1 5 7j !
(valuation report) " ! 7j (Professional
valuer) * T ¼ 7j;
( ) “ " ! 7j (Professional valuer)”
" ! 7j x® $ ।
6968 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(Lo। H ‡4 ¾ 1 $ S ।(() !" H ‡4 6X ¥
@• .Ç -" , YZ- , ¤ @• .Ç " ¾ 1 F G - Ö~
" Œ . Œ ‰ Ö~ ¤ @• . Ç
qJ -H} 3 ¥ @ $H C ¾ 1 68- - -H} 3 ¥
Ö~ ¾ 1 7j @ H ‡4 -H} 3 ¥ $H C 6 S N .
- 2 : X o% ( •. " ") S ।
(&) @$ H ‘O -
( ) “ ¾ 1 " 6 : H , ! , H$ 6 w ¤
6 ˆ 1 61qJ $ ;
(N) B Y -H} 3 ¥ $H C "ˆ 1 7j"
H ‡4 @ @• .Ç -" ¤ @• .Ç D !E
! ë : H ‡4 -H} 3 ¥ $H C
- 7j • $ , 6: N @$
H ‡4 -H} 3 ¥ $H C @$b ! ;
N H ‡4 -H} 3 ¥ $H C "G ;
HJ ! - 7j।
(L/। ¤ @• . Ç " Œ ! " ˆ 1 $ S ।(() ¤
@• . Ç - @• .Ç p -H} $ 4" $ , &'(L (&'(L (o
$ ) @ 6 ^ ¤ @• . Ç " Œ " ¾ 1 $ Hz{
X " @ ? H " ¾ 1 , " F G HJ " - - ,
F C, (o% ( " ") ।
(&) H - (() @ 6 " X " @ ? H ‘ O @• .Ç
p -H} $ 4" $ , &'(L (&'(L (o $ ) $ "
64 7j HJ " 64 7j S $ ।
(LM। ¤ @• . Ç !È ! C $ S ।¤ @• . Ç
- " , p , -H} 3 ¥ ¤ @• . Ç ! È * !E
H ‡4 ! 7j " '.'o% (£T !" - £T •. " ")
S :
" : , @$ qJ BÀ 9 ¥ ¾ 1 Y Z
4X $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6969
(L,। 4X . - C $ S ।(() H - (&) @
Y, - C « 3C 4T ! r ? n J D Y
- C « 3C , ! a H l N
" 6 S- . - C « 3C !
! N , : :-
; -
ž 6 S- (C )
(() (&) (L)
(। o& 6 "R (/ ( G ) 4
&। o& 6 @$b (( (@ ) 4 o''
( •." )
L। " < LM ( •$ Z") 4 o''
( •." )
)। p p (/ ( G ) 4
o। " < - / ¤ (/ ( G ) 4
/। " < @$b - / ¤ / (V ) 4 o'' ( •." )
M। $- | &) (. Ÿ") 4
,। o ( •.) C 6 p X ‡ "R
w , ”
(/ ( G ) 4
+। (.o ( !ž) C 6 , o ( •.) C 6
@$b p X ‡ "R w ,
”
+ ( ) 4 o'' ( •." )
('। (.o ( !ž) C 6 @$b p
X ‡ "R w , ”
) (. ) 4
((। X , H¦ , ¦ • 6 C • ) (. ) 4
(&। " < ” • X (( (@ ) 4 o''
( •." )
(L। " < @$b ” • X ) (. ) 4
6970 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(&) $ Y Z @ W 4T « ! 3C
$ Y Z H - (() @ 6 " n « ! 3C W
ƒ W W ¬ L' † N W S $ ।
(L) $ Y Z W n J H - (&) 68 6 S- "
n: , $ Y Z ƒ W HJ n J D " n 6 S- - +N
- $ , N -
= ƒ W W ¬ 6 " 6 S- - ,
@
N = " W H - (() 68 " n 6 S-
- ।
()) H - (() @ 6 6 S- S $ , ! - C ‡ a
n J ^ , : :-
( ) ˆ D Y;
(N) ˆ 6 , -v .
;-;
( ) I ! " ØC , ! " ØC -" ,
4 F 9 $ 6P ‹ !? 7 ;
(F) ! " ! " H’ 6 " 4 @ $ J !?
!? 7 ;
(€) @- 9qJ (Monthly Payment Order)
"Y ^ ;
(.) Ô Õ (public university);
(V) 4CqJ U | J U ;
(4) 6 S- " $ - - p $ ‡ 3 C
S ^ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6971
(L+। Ü . $ S ।(() Inland Shipping Ordinance,
1976 (Ordinance No. LXXII of 1976) @ 6 ! r ? n J HJ Ordinance
@ section 9 @ 6 Ü ‡ 3 C ! section 12
@ 6 ‡ 3 C , ! ‡ 3 C ?
‡ 3 C ! a H l N " 6 S-
4- . J , : :
; -
Ü 6 S- (C )
(() (&) (L)
(। 6 X1 Ü- : Z 4
Ü- Y Z
! Z
Y- E Z (&o
(@ " º .") C ।
&। 6 X1 Ü- : - -
4 , Ž$ (- à )
¤ Y Z
- - Y-
E S C 4 (M'
(@ " E ) C ।
L। 6 X1 Ü- : - -
4 p ‰ 4 Y Z
- - Y-
E S C 4 (&o
(@ " º .") C ।
(&) $ Y Z @ W 4T ‡ 3 C ! ‡ 3 C
$ Y Z H - (() @ 6 " n ‡ 3 C !
‡ 3 C W ƒ W W L' † N W
S $ ।
(L) $ Y Z W n J H - (&) 68 6 S- "
n: , $ Y Z ƒ W HJ n J D " n 6 S- - +N
- $ , N -
= ƒ W W ¬ 6 " 6 S- - ,
@
N = " W H - (() 68 " n 6 S-
- ।
()) @$ “ Ü- (Inland Ship)” @ “6 X1 Ü- : (Inland
Water)” Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of
1976) @ f : ; - “Inland Ship” @ “Inland Water” x® $ ।
6972 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
. : 62
()'। f ।-@$ 6 " H ‘O ,
(() "6: " 4T ! r ? n J" 
(6) ". $ " N 6
@$b 6: " Y Z t
$ Y Z ˆ D Y, ‰
^ , $ Y Z 68b D Y, ‰
^ @ H ! - 9 61qJ $ ;
( ) " : ‰! $ " N 6 6:
" Y Z, HJ : ‰! $BX
ˆ , ‰ 6T ^ 6: HJ ˆ ,
‰ ^ - ; @
($) @$ $ 6 y 6T
6: " Y Z @$ 6 " 6 HW
S 4X @$b 6:
" Y Z, t 6: ! 6: 6:
! ‰ 6T ^
$ , H - 9 61qJ $ ;
(&) “} J” 6 : H -} J, H -H -} J, 68 (subsequent) } J,
- ® (agreement) Û ¾ (arrangement)
-$ 6 H , 61qJ $ ;
(L) “ !R n J” 6: ‰ , 3 -, n J F, -
$ C C " , w ¤ 3 ¥, ˆ D Y,
! " ¯ ! , ! " @Ž $4 ! "
^ F ˆ , , õ p ¤
Ž , G @ ‡ C 6 C 9 "R $-
- Ð C3-, 6T !R n J , -$
6 H , G ( (@ ) ‡ C 6
C 9 "R C , -H ‡ Ž , w ~ C @ 4 ~, 5G
@$b n J - , C, ž, 4! ,
¬ 9 6T T - 4 • HW ! @ 4 ž ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6973
()) “ " ” ˆ 1 , ; pC, " -•
" !" !" 61qJ $ ;
(o) “ E7j” a L ( ) ‡ G - 2 6
x® $ 
(6) } J 7j;
( ) $ 6Æ;
($) " ।
()(। n " @ Y Z S - S ।(()
$ Y Z 6: " 4T ! r ? n J n " ,
$ Y Z a U 6 Æ H 4X $ ,
: :
= (('' × )/((''-N), N 
= H ‘ O 6Æ,
= n " @ - ,
N = 4X ।
(&) $ Y Z, n " ,
( ) C ! N - H ˆ 2 û H H ˆ n:
$ V ;
(N) n w ~3 - 2 - " S n: $ V ,
$ Y Z, H - (() @ ‘N’ @$ 62 8 $ ।
(L) @$ H ‘O , “ n " ” 6: } J Û ¾
9 HW S n " D
" ।
()&। HW S ।(() ((+ @ n ;-
Y 9 @$ 62 6T T ’b : , @$ 62 6
S Y Z, C $ S $ $ n J C
! N - H ˆ n: $ HW S 4X 6 Y
o'% ( " " ") 6 $ ।
6974 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(&) ’b : , @$ 6 " 6 S Y Z,
C $ S $ $ n J } J7j, , ž , 3, . 4,
| " , ! 6T 6: " -$ 6 H , !
6: n w ~3 - 2 - S HW S 4X
6 Y o'% ( " " ") 6 $ ।
()L। , S , $ X ! n: 3 3 ।(() $ Y Z n J @$
6 " 6 
( ) HW S n: ;
(N) 6 Y 5 - - S ;
( ) HW S 68Ø 4-
! n: 6: $ - S
. $ - - 6: 68Ø 4- ! ;
(F) 6T n: ,
$ Y Z @$b n J N ! • $ ।
(&) H - (() 68 N ! • n J, @$ $ 6 6T
4T ! $ éê a 6: " 4T
! : , : :-
( ) $ - 6: S $;
(N) $ - 6: S O @ 5
S $ V @$ Ì$ : X - - 6:;
( ) S $ - 6: 68Ø
4- ! $ - - 6:; @
(F) 6T n: 6 (' (!") Y
C ।
(L) H - (() @ H l N - 6: " V ž 9, H - (() 68
N ! • n J H - (&) @ !3 ( ), (N) @ ( ) @ H l N -
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6975
H a !E 6 J 6: E 6 Æ H - &% (Ì$
" ") 6 J - 6: " 4T ! $ , : :
; - YZ 7 6 J 6: E
(() (&) (L)
(। @$ 6 " 68
S n:
$ - HW S
।
&। - - -
S
$ - HW -
S $ V।
L। S H
G 4- !9 -
- 4- !9
HW $ -
6: G 4- !9
$।
()) H - (L) @ 6 6 J 6: - ! HW
S N $ G 4- !9 N 1 $ :
" : , @$b - ! &) (. Ÿ") - 6 $ ।
(o) H -" H - (() @ H l N n J „ J B
! C $ H - (&) @ 6 " y 6: H - (L) @
H l N 6 J - 6: ! 4 ! Y S ।
(/) $ Y Z , ^ , D Y, 4 , S -, ˆ , $H C
: . QR V @$b - ˜ HW
S 4T ! r ?, $ Y Z
( ) 6: " 68 - ! 68- 4T ! r ? t
n J n J ; 6:
(N) V ž Z, 4 " , $ ~, -C ! , 68 - ! 68-
! 4T ! r ? t n J n J ,
@$ 6 , 4 - 9 6 J 6: " 4T Ü: 9 “:
! $ ।
6976 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(M) $ Y Z , ^ , D Y, 4 , S -, ˆ , $H C
: . QR V @$b - ˜ n 6T
n J ^ HW S 4T ! r ?, $ Y Z
( ) n J ^ 4, @
(N) 6: " 68 - ! 68- ! 4T ! r ?
t n J n J 
@$ 6 , 4 - 9 6 J 6: " 4T Ü: 9 “: !
$ ।
(,) n J C $ S y y $ - 2 H - (&)
9 (L) @ H l N 6: ¡ " : , H - (&) 9 (L) @
H l N 6: ! ! Y S $ ।
())। 5 , S " n , S "
‡ 3 C ! 3 3 ।(() $ Y Z n J 5 , S
68Ø " n , HW , S " ‡ 3 C ! ,
$ Y Z HJ n J, 6T 4T ! $ , H éê , $
- 6: , S 68Ø 4- $ " 4T
n J ! : ।
(&) H -" n J ! n J „ J B !
C $ H - (() @ 6 " y 6: ! 4
! Y S ।
()o। , $ X ! ‡ 3 C।(() @$ 6 " 68
n J S , HJb S ; - n J C $
S $ V, HJb S ‰ @ ‡ ‡ 3 C
! , N H lN : 
( ) n J C $ S $ V -
9 ! " J 0 (‡ $@ ), ! : ;
(N) ! S 5 6 : - ;
( ) 7 6 S $ V;
(F) ! S 5 6: 68Ø 4- !
; 1 ; @
(€) 6T T G ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6977
(&) p, 4 C f * , a G ! ,
: :
( ) $ U , - " p ‰HC p
- 2 -, S ‡ 3 C !
YZ 7 ;
(N) HJ $ , - " p ‰HC p ‡ 3 C
! U ।
()/। 68Ø 4- ! ।(() @$ 6 "
6 S 5 6:, - - 2, 6: p D !E !"
68 , S n J D 68Ø 4- ! $ ।
(&) @$ $ n , n J, XY Y ,
6: , ˆ (H$: Œ), S , @ @$b
6: , ˆ (H$: Œ), S $ @$ 68 4-
$ ।
()M। HW S Ä 9 . $ ।(() -"
- . , !" - . , ÷ $ Ž 4~ D N
Y- ? D Y HW S . $ YX @$ 6 "
H ‘ O
( ) n J ^ 
(6) P , ˆ , •, @
U Y 6: - ˜ p P 9
" ;
( ) ‰HC Y X (available)
@ ; •p H E ‹ y 9 ¦ T
(format) ‹ (text) ÏX - w ~3 -
Y- ‰’ ›, p J
" ;
($) $ p ¤ - Y H E, $ -4
6T $ ßC @•w (extract) ;
(µ) 9 p • ¤ - " ;
6978 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(H) ›, , ! !, $ -4 $ ß C
QG ;
(¶) 9 6T T ! ! " J .Í ¤X ‰
V ! @ H ! @•w $
;
(·) , ! !, $ p 9
¤- 4ç @ 4 ! !N N ;
(@) n J $
: !" ! ;
(N) $b H J $b "Gf, 7j 4 !
।
(&) @$ 6 Y- ? D Y n J P ˆ "
" 6 nJ ! , « 6
ë•N $ , HJ n J 6 o' ( ") Y C 4 - ।
(L) n J @$ @$ $ @$ 6 " n:
$ , H -" HJ n J D !E n É U , b n É
68 ˆ @ 3 ‰’ b 9 4 - !
।
(),। 6T T U éê Y- ।@$ 6 " 6
S - 2 - Y- 6T T U ! Y- éê
J $ ।
()+। HW S Y Z ! | J। $ Y Z @$ 6 " 6
6: S @ 68Ø 4- ! ,
$ Y Z
( ) n J C $ S $ V $ n J
D " $ V - - . $ ;
(N) @$b S Y Z, !3 ( ) @ H l N n J
, YZ- , S … U b $ n ˆ
S @ $ n ˆ S $
, YZ- , S ! | J $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6979
(o'। HW 5 S 5 ; pC ! ।(() @$ 6 " 6
HW S 4- ! $ HJ
n J $ S $ V $ n J H "
$ V - - . $ ।
(&) H - (() @ 6 " $ , $ G
S $ V, $ G HJ n J ! Y Z H ; pC !
$ ।
(L) $ Y Z n J D 6 n J Y HW " ,
$ Y Z H - (&) @ H l N ; pC HJ 6 n J ! Y Z !
$ ।
(o(। Y Z " । ! D @$ $
6 a Y Z " y $ , : :-
( ) @$ 6 " Y O S
$ ;
(N) - ! " y 6 Y
S 5 - - $ F C - - ;
( ) @$ 6 " 6 ! S
$ HJ Y Z।
- 62
6 S- "
(o&। C ¸ C $ 6 S- S ।(() C
¸ ^ - C ; 7 j L% ( " ") 6 S- "
।
(&) H - (() @ 6 " 6 S- (oo @ 6 " y
6 S- IZ- ¾ -• y $ ।
(L) @$ “ C ; ” x® $ -N, $ Y Z-
= - C ; (gross sale), @
N = HJ - C ; H 7j 4 9 ¡ „×, ! : ।
6980 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(oL। n J - C - C $ 6 S- S ।(() X
n J - C - HJ - C Y Y 4T 4 V - -
• $ @ 9 U 6 S- " ।
(&) H - (L) @ Y, - C « 3C 4T
! r ? n J D Y - C « 3C , ! a
H l N " 6 S- . - C « 3C
! ! N , : :-
; -
ž 9 $ Ç X ‡ 6 S- (C )
(() (&) (L)
(। (o'' Mo 9 C ¶ Î @$b ‡
- C 4T
&o (º .") 4
&। (o'' Mo 9 C ¶ Î, &'''
('' 9 C ¶ Î @$b ‡ - C 4T
o' ( ") 4
L। &''' ('' 9 C ¶ Î, &o''
(&o 9 C ¶ Î @$b ‡ - C 4T
Mo (º. E ) 4
)। &o'' (&o 9 C ¶ Î, L'''
(o' 9 C ¶ Î @$b ‡ - C 4T
( (@ ) Y &o
(º .") 4
o। L''' (o' 9 C ¶ Î, Lo''
(Mo 9 C ¶ Î @$b ‡ - C 4T
( (@ ) Y o'
( ") 4
/। Lo'' (Mo 9 C ¶ Î ‡ - C
4T
& (Ì$) Y
M। - $ ; ‡ 4T L' ( Z") 4 :
" : , n J 4 - 6T n J Ü:
@ - C - $ , @ @ 6 ‡ - C 4T o'% ( "
" ") 6 " $ ।
(L) $ Y Z @ W 4T « ! 3C
$ Y Z H - (&) @ 6 " n « ! 3C W
ƒ W W L' † N W S $ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6981
()) $ Y Z W n J H - (L) 68 6 S- "
n: , $ Y Z ƒ W HJ n J D " n 6 S- - +N
- $ , N -
= ƒ W W ¬ 6 " 6 S- - ,
@
N = " W H - (&) 68 " n 6 S-
- ।
(o) H - (&) @ 6 6 S- S $ , ! - C ‡ a
n J ^ , : :
( ) ˆ D Y;
(N) ˆ 6 , -v .
;-;
( ) I ! " ØC , !"ˆ ØC -" ,
4 F 9 $ 6P ‹ !? 7 ;
(F) ! " ! " H’ 6 " ! @ $ J
!? !? 7 ;
(€) @- 9qJ (Monthly Payment Order)
"Y ^ ;
(.) Ô Õ (public university);
(V) 4CqJ U | J U ;
(4) 6 S- " $ - - p $ ‡ 3 C
S ^ ।
(/) $ Y Z n J H - (&) @ 6 6 S- " , @
HJ n J - HW H 4X ! HJ 6 S- 6 Y - ,
$ Y Z HJ n J HJ G @$b V - - • $ H
5 ! H - (&) @ 6 š ।
(M) H - (&) @ 6 " 5 6 S- 3 y $ ।
6982 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(,) @$ H ‘O ,-
( ) “ - C ” 6 : 4 9 - $ ; 61qJ $ , (L,
@ H l N - C 9 - C $ $ 61qJ $
;
(N) “ - HW ” (/L @ H - (&) @
H l N HW 7 n 6T HW x® $ ।
(o)। 6 S- " ।(() @$ 6 " Y, H - (&) @
n , n J "G b G - C / (V ) Y C
6 $ HJ ! D . - 6: W H 6 S- "
$ @ @$ Y Z “6 S- ” H l N $ ।
(&) H - (() @ h$ ! Y Z 4X $ , !-
( ) ! 4 - . G ! $ 6 , ( C) Y C
H 4 ;
(N) H - (() @ H l N - C - 2 a 61qJ
$ : , : :-
(6) “7 ”;
( ) “@ ” 5 @$ 6 "
6 . - 6: G 6 S- " 2, HJ
6: G H 4 X " ।
(oo। 6 S- - @ " - ।(() H - (L) @
Y @ (o) @ éê , . - 6: G !
D " y X - 6 S- $ -N @ - - , $ Y Z-
= "G G ! - C H
" y HJ 6: G 4X
5 ;
N = @$ 6 " 6 HW 5 S 5
6 " M @ 6 " 5 6 S- - ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6983
(&) 6 S- " y X - a ) (. ) ‡ -
¾ " 2 $ , : :-
6: W N " n 6 : -
(() (&)
(o •0 &o% (º ." " ")
(o p 0 &o% (º ." " ")
(o - . &o% (º ." " ")
(o † &o% (º ." " ")।
(L) H - (&) @ H l N N ! h‡ ! , $
QR ¾ ƒ - ! " $ ।
()) @$ Y Z ! ¾ H 6 " "G "
n: $ , @$ $ 6 ! ! éê , ƒ ¾
6 " ¾ H 6 " "G J $ " y $ ।
(o) $ Y Z ! , 6 S- ¾ H - (() 9 (&)
@ 6 5 6 Y - $ d V, $ Y Z H
-" @ ‡ ! N @ $ á " 5 ¾
4 -• 68 ¾ " ।
(o/। ! D 6 S- " ।@$ $ 6 $ á -
9 qJ $ @$b n J - C , (o) @ H - (&) @
" Y, G 6n ƒ G - C / (V ) Y C 6 ;-
, X 6: W † - (o ( ) - ! - C
@ ()& @ H - (() @ U 5 W D " y
6 S- H -" C ! N @ (oo @ H - (&)
@ ¾ N - 2 " , (oo @ H - (o)
68 " ¾ N 6 ;- ।
(oM। 6 S- ¾ ! n: ।6 S- " $ @$b
! ! 7 68 , YZ- , 68
N HJ ¾ " n: , $ HJ ¾ Y Z N
! • $ ।
6984 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(o,। 6 S- ; pC ! ।4 - B! n 6 S-
! D " C $ ! 5 6Æ, $ - 4T
6 4 H " • $ @ HJb " , ! D
" y $ ! !9 $ ।
(o+। n É ।— @$ 62 H ‘O , “ "G G ” 6:-
( ) @$b ! Y Z, $ V;
(N) @$b ! Y Z, $।
G^ 62
6 S- H B!
(/'। 6 S- " n: 4T B! ।6 S- "
$ @$b n J Y Z ! - Y , @$ 6 "
68 6 S- " $, $ (oM @ 6 N
! - éê , HJb E b
(/&- 9 - ! 4T H H B! $ ।
(/(। " 6 J 6 S- H D ! B!।(()
n J 6: G 6 S- " 5 6 : - R ! -
- 2 - b - 6 Y 6 , HJ 6 J " 5 H
G ('% (!" " ") B! ! ।
(&) H - (() @ 6 6 J 6 S- " H QR G :-
! $ HJ G - N 1, QR G :- !
$ ƒ & (Ì$) W - ! 1, @$ Ì$ - 2 -, - 4T B! "
$ ।
(/&। 6 S- " Y Z F C : H H ! D B!
! ।(() $ Y Z 6: G ! t E 6 S- "
@ @$ 6 " 6 HW , HJ 5 @ HJb 6 S-
" 5 - R ! - - 2 - b " y
Mo% (º. E " ") Y - , $ Y Z ! " y 6 "R
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6985
6 J " 5 - C @ - - 2 - Hz{ Mo% (º. E
" ") @ - 2 : X $ H G ('% (!" " ") B! !
:
" : , ! N $ C ! N $ , B !
o'% ( " " ") 6 $ ।
(&) H - (() @ 6 6 J 6 S- " H QR
G † $ - :- ! $ HJ W - N 1, ( † $
$ ƒ & (Ì$) W - ! 1, @$ Ì$ - 2 -, - 4T B! "
$ ।
(L) H - (() 9 (&) @ h$ : À , $ Y Z-
( ) (ML @ 6 " ;
(N) (,o @ 6 - $ V û -
$,
$ Y Z a 68 B! $ , : :-
(6) $ N (ML @ 6 -
" $ V, $ N 1;
( ) 6 á , 5 Mo% (º. E " ") 6 Y
HJb " 5 $ - F C $ V,
H B! $ ।
()) $ Y Z , " 3 ~ 3 H - (() @ 6 $
- 6 : H B! ! V ¢ ? $ V, $ Y Z @ $ ! B !
- 9 ¢ ? $ @ 6 J B! " $ : , 3 y
3 ! $ ।
(o) @$ H ‘O , “ - ” 6 : " C S
(,( @ 6 6 p C Y 9 61qJ $ ।
6986 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
6 " ,
X -
(/L। X - ।(() @$ $ 6T T h$ : À ,
! D , @$ Y, X - " y $ ।
(&) H - (L) Y, 6 S $ V @$b
HW 7 H ab X - " $ -
( ) !3 (N) @ H l N 7 6 S 5 $
@ @ HW 7 , 4T S
$ V, H X - • $ ;
(N) !3 ( ) @ H l N ,,-+&, +)-+o, (''-('&, ('o,
(',, (('-((,, (&'-(&+ @ (L&-(L+ @ 6
S 5 • $ ;
( ) X - 4X @$b HW HW 7 4T
M& @ 68 - Y
$ ;
(F) @$ H - 6 X - 4X @$b HW
- U $ @ HJ H
4X $ ; ! HJb 5
!3 ( ) @ 6 X - 6 Y 6 , $
HJ H HJ 6 ! $ ;
(€) !3 (F) 68 Y : ; - -
HW 4T 5 Y -• $
।
(L) a HW 7 $ S 5 , H - (&) @
H ‘O , X - • $ , : :-
( ) a n J C $ ,+ @ 6 S 5 -
(6) I ‰ ¯ ! 6: , I
‰ ¯ ! H -¯ ! , ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6987
( ) I 4 4 ‰ 9 $ p @ 4Ž,
w ‰ ¤" $ 61qJ $ ;
($) I " ‰¿J ‰ ;
(µ) y ‰¿J ‰ ;
(N) -Ž, Ü Ü 4 •, 3 6X • B «,
Cp 4 @ C C 9 C HW ! 4
" H Õ J n 6T " H Õ J D
4t •. - n 4T -! 5 • $
(&' @ 6 š ।
()) $ Y Z ! H - (&) @ 6 X - 4X @$b @
@ HW V ž 9 - HW $ : , $ Y Z-
( ) - HW $ H - $ ;
(N) HJ ! ! $ H - (&) @ 6 5
@ !3 ( ) @ 6 - - R।
(o) H - (/) @ Y, n J, 3 - ‰ X -
$ ab , : :-
( ) @ 4 ! -
(6) 6 T L ( ) ‡ C S ? V @$b
n J;
( ) 6 T o' ( ") Y C S ? V @$b
3 - n J F;
($) ‰ ,
G | 3 Y $
H , Y , @ @ G Y
-• @$ $ 6 68 - ! (6 . ) 4
6988 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
! 61qJ, a H l N G X -
" 4T ! : : :-
; - ! ¨ X -
(() (&) (L)
(। C, ž, . $ N 9 - ,
• - , 6T - 4
¹n ¸
S ? L% (
" ")
&। Cp 4 S ? o% ( •. " ")
L। - $ 3 6 C S ? &% (Ì$ " ")
)। C, ž, . $ N 9 - ,
• - , 6T - 4
¹n ¸ n 6T t
!
S ? '.&o% (£T
!" - Ì$ •. " ")
o। 6T Y Z S ? './'% (£T
!" - V £T " "):
" : , • HW ! 4 " ^
Y Z $ 4X HW ! „… :- L ( ) W 4T, HJ
$ @$b ? '.(% (£T !" - @ " ");
(N) $ Y Z ! @$b HW :
6n ?, $ Y Z HJ @ @ HW $ 6 4
- C ? “: !" $ , @ @$ H -
6 X - a . $ , : -
(6) - ! $ @$b HW $
6 4 ? Y Z !3 ( )- H l N
X - $ ;
( ) 6n ¢ 5 ? HW $ 6 4
? Y Z, 6n ? ¢ 5
8 !3 ( )- H l N ¢
X - $ ;
($) @$ H - 6 X - $ H -!3 (6) 9
( ) @ 6 5 X - - R।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6989
(/) ! Y Z H - (&) 9 H - (o) H 4X $ ,
HJ ! D " y X - $ -
( ) H - (&) @ 6 X - ;
(N) H - (o) @ 6 X - , @$ Ì$ - 2 6 ।
(M) @$ 6 " 5 X - 3 y $ 6: ƒ @
@ G 3 y HW $ G 3 y
-• y $ ।
(,) $ Y Z . 4, 6 J 6T B!, 6 J 6:, $ X !
@$ $ 6 " y , $ Y Z X - 6 J
" y $ ।
(+) $ Y Z G 5 - @$ 6 X -
6 Y 6 , $ Y Z - " y $ ।
((') @$ H ‘Oß ,-
( ) “ - HW ” 6: @$b HW Y Z, H - (&)
@ 6 X - 4X ;
(N) “ - ” 6: - U n -
H 5 ;
( ) “ - ” 6: @$b 6n ?
¢ 5 68 - ! $ 4X $ ।
(F) “S ?” 6:-
(6) • ; - 2 - 6 4 ?;
( ) -" 9 p HŽ B ! 4T ?
3 . 4;
($) N $ 6 4 ?।
(/)। HW 6 J š X - E 9 ।— $ Y Z
¯ - 6 S , $ Y Z (/L @ 6 X -
H ‘ O HJb 6 S $ V - - . $ ।
6990 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
6 " +
C , @ ! !
:- 62
C @
(/o। C ।(() p, ! ! 4T ¨ E @ $b H J .
$b C ।
(&) t ! C ! , ! " @
! " 6 ˆ ‰! 9 ! @ , YZ- , 4
QR n $ ।
(//। C ! N ।(() X n J H -" C QR G
4T C ! N , !-
( ) QR G @$ $ 6 |J -
6 ;- ;
(N) QR G 6n ƒ L ( ) W - 2
W ;
( ) HJ n J @ ‡ ‰ , " Œ .
‰ " Œ -. , 3 -,
3 - 6 " ! , n J F, n
n ˆ ! -. , -.
6 ! " ˆ ˆ V;
(F) HJ n J, ! n H ‘ O ^ ^ n ,
QR G @$b ? , 6 " / @ :-
62 6 6n ¢ 5 B ?;
(€) &/( 68 ! « y n J;
(.) HJ n J &/) 68 C ! N - ! N
2 V।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6991
(&) a YZ 7 C ! N 2 7 $ , : :-
( ) "Y ^ -
(6) G ‹! : - - : -
Õ - 2 - H - 2 - Õ ,
- -Ž !"qJ (@- 9) "Y
^ ; @
( ) $ 4 À - $;
(N) Ô Õ ;
( ) !" n ;
(F) ˆ D Y;
(€) U D Y r" ˆ ,
C $ ? 9 B! n 6T $;
(.) W $ * $ 6 ^
¯ E ! C $ ?
n 6T $;
(V) Ã @ " ;
(4) 6 t n J ! " !R
E (fixed base) $;
(®) p D , 4 C f * , C ! N $
6n ? n J ।
(/M। ‰! 9 ! ! N — (() @$ 6T T Y,
X t ! O ‰! 9 ! ! N , ! HJ
n J-
( ) G "G N )' (. l") Y C 6 - C ‰ E
- ;
(N) G - - C - ;
6992 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
( ) ‡ " @ - 2 QR G š ‰ E
6X C - Ž ;
(F) G - ! " ‰ ! - ;
(€) G - , . W -ƒ H ‘O n ,
n J !" î- ;
(.) ‰ " Œ . :
" : , @$ H - " Y -.
O ‰! 9 ! ! N ।
(&) X ! " t ! C ! " @
! " 6 ˆ ‰! 9 ! ! N ।
(L) X 6 ! " t ! C ! " 6 ˆ
‰! 9 ! ! N ।
()) @$b X ! " t ! ! " C
! " 6 ˆ ‰! 9 ! ! N ।
(o) t ! 4T H - (() @ 6 ‰! 9 !
2 7 $ 9, t= ‰! 9 ! ! N ।
(/) t ! ‰! 9 ! QR n J t -
u 1 ‰! 9 ! 9 ! N $ ! ! “:
‡ $@ : ।
(M) H -" , N ‡" * , n J G 4T
‰! 9 ! ! N , !-
( ) HJ n J QR G ‰! 9 ! ! N
: ;
(N) HJ ! QR G ! 4T HJ
‰! 9 ! O - $ : ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6993
(/,। 4 QR n ! N ।— (() X t !
C O 4 QR n ! N $ , !-
( ) QR G HJ n J o ( •.) Y C 6 ;
(N) QR G - HJ n J - C -
;
( ) HJ n J n $ ;
(F) HJ n J ‰ " Œ . ;
(€) HJ n J QR G ‡ " @ - 2 š
‰ E 6X C - Ž ।
(&) H -" , N ‡" * , n J G 4
QR n ! N , !-
( ) HJ n J QR G HJ n ! N
: ;
(N) HJ ! QR G ! 4T HJ n
O - $ : ।
(/+। C ! N - । (() p D 3 - 4
9 › ! ! 3 7 , — , , "R ! !
C ! N $ ।
(&) ‰ ! F - ! } J ‰ ! $ ? n J C
a ! ! J $ , : :-
( ) Y : ;
(N) . $ -E p D , - - , - !˜
68 - ; @
6994 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
( ) : ! " -Y @ C ! "
-2 : X n É @ ‡ “: Z।
(L) G 14 ! V @$b E Y Z,
&L, @ 6 14 ! ‰ @ ‡ C ! N $ ।
()) 6 ! " C E ! "
- ! C Cˆ !" -" ! N @ -" H ! ?
HJ C @ ‡ ? t Z ! @ C ‡ p C
।
(o) C a n J D t Y 9 ! $ $ , : :-
( ) t ! Y Z, ! t ; ! "
: QR n J D @ Ì ‘ O W D
Y- ? n J D , @ - 6 5 ˆ
t 6 $ , 6
D Y t Y $ H J
n J;
(N) ² 6 J Y Z, D , @
! " 6 ˆ - 6Y-
t 6 $ , HJ
? â n J;
( ) ‰ ˆ D Y Y Z, - ;
(F) 3 - Y Z, 6 " ! n , H
6 " ! ;
(€) 6T F Y Z, F !È |É - ;
@
(.) 6T T n J Y Z, HJ n J D Y t Y
$ H J n J।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6995
(M'। t U C ! N 2 (() (// @ 6 C
! N $ 8 2 V @$b n J (,' @ 6 t
U C ! N :
" : , @ n J ‰ , n , $~•X ~ 9 : ^ n
6T T ‰ @ !" X n J C ! N ।
(&) @$ 6 " H ‘O , “ C ” 6: (,L (,) @ 6
4T ! N 5 C x® $ ।
(M(। C ! N - ।— X ! ! - 2 $ C
! N $ ।
(M&। C ! N 4T ‡"।— (() H -" (M( @ H l N - !
HE - , n J , N ‡" * , C ! N
4T !" ! , !-
( ) (// @ 6 HJ n J C ! N O ;
(N) HJ n J - C QR G y ।
(&) H - (() @ 6 , ‡ " H l N - - 2, &( (@À") ! -
$ , 6: H -" $b 68 - ! $b - - 2 C
! N $ ।
(ML। C ! N N $ 9 . 4 " ; 1।— (()
(//, (M&, (Mo, (+(, (+L &(& $ 6 C ! N O @$b
X n J C ! N N W " y " $ ।
(&) " y -N - $ , N -
= C E (/L @ H - (o) @
68 ! D ! , 6 ;
N = 6 " M @ 68 HW " 6 S-
।
6996 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023
(L) H - (() @ 6 " 5 6: - ! D
! " $ V - - • $ ।
()) n J, J P n , H - (() @ 6 ! "
n: $ , N ! • $ ।
(M)। ! ƒ - C ! N Y Z ।- (// 68
C ! N 2 V @$b ! ! - 2 C ! N n:
$ , @$ $ 6T T 6 Hz{ ! 6éê N a - !
9 " $ , : :-
= × (( + '.') × N), N ,-
= - C ! - , $ Y Z-
(6) ! ! ƒ ! C ! N
;
( ) D Y ! ƒ ! !
,
= ! ! - 2 C ! N - C $ -
" $ 6Æ, @$ Y Z-
(6) 6n ? - C 61qJ $ @
- $ ; @
( ) X - , . 4 9 B! n @$ $
6 4X 5 4 - $
61qJ $ ,
N = a b - É , : :-
(6) ! 6 ; 1 $ - É 6
&) (. Ÿ") $ ; @
( ) - ö "9 ( (@ ) -
$ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6997
(Mo। “ C ” @ Y Z " C ! N ।(() (// &(&
68 “ C ” ! N C H Y 6„U — Y
$ , ! ¢ , " C ! N $ ।
(&) $ Y Z ‰’ $ $ Y Z QR G
!" "G N 6 X / (V ) - 6: :- 5 „
N , F C, " C ! N $ ।
(M/। 6 ¡ C ! N 3 3 ।(() C " C
! N Y Z (/+ @ p D 4 5 !" 68
HJ C " C 6 ¡ . $ ।
(&) C " C ‡ 6 ¡ . $ , H -" ,
H lN , ! C QR › !, . $ , — ! ! ‡ "
H l N - - 2 ! N 4T ‡" ।
(L) ! H - (&) @ 6 !E ‡" b 68
n: $ , C " C , 6 ¡ . $ V @$b
6 . $ H ! N $।
()) ! H - (&) @ 6 !E ‡ " G ¸ ¡ ¾
C " C ! N N ¡ $ V . $ ।
(o) ? t C ‡ ¡ . $ ।
(MM। HW C ।(() a n J p D $b H J
$b 3 - 6 " M @ 6 5 S 5 C ! N
:
( ) ˆ D Y, t E" ˆ , D Y,
G ‹! : - - : - Õ ,
- 2 - H - 2 - Õ , - -Ž !"qJ
(@- 9) "Y ^ n 6T T ‰ ;
(N) 3 -;
( ) n J F;
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023
Income Tax Act 2023

Recommandé

Finance Act 2023 par
Finance Act 2023Finance Act 2023
Finance Act 2023Sazzad Hossain, ITP, MBA, CSCA™
431 vues76 diapositives
Regular requirements of income tax to be complied be companies branch office-... par
Regular requirements of income tax to be complied be companies branch office-...Regular requirements of income tax to be complied be companies branch office-...
Regular requirements of income tax to be complied be companies branch office-...Masum Gazi
950 vues24 diapositives
The Income Tax Rules 1984 updated up to July 2021 par
The Income Tax Rules 1984 updated up to July 2021The Income Tax Rules 1984 updated up to July 2021
The Income Tax Rules 1984 updated up to July 2021Masum Gazi
2.6K vues196 diapositives
VAT Rate for the financial year 22-23 par
VAT Rate for the financial year 22-23VAT Rate for the financial year 22-23
VAT Rate for the financial year 22-23Masum Gazi
9.6K vues30 diapositives
HSC & Admission Physics All Formula PDF par
HSC & Admission Physics All Formula PDFHSC & Admission Physics All Formula PDF
HSC & Admission Physics All Formula PDFMr Shadath
4.1K vues13 diapositives
VAT and Tax Govt. Treasury Deposit Code - Bangladesh par
VAT and Tax Govt. Treasury Deposit Code - BangladeshVAT and Tax Govt. Treasury Deposit Code - Bangladesh
VAT and Tax Govt. Treasury Deposit Code - BangladeshIFTEKHAR UL ISLAM
6.4K vues2 diapositives

Contenu connexe

Tendances

Mechanics of Materials SI Edition 9th Edition Goodno Solutions Manual par
Mechanics of Materials SI Edition 9th Edition Goodno Solutions ManualMechanics of Materials SI Edition 9th Edition Goodno Solutions Manual
Mechanics of Materials SI Edition 9th Edition Goodno Solutions Manualbuqabemopo
1.7K vues212 diapositives
Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju... par
Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju...Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju...
Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju...Masum Gazi
21.3K vues30 diapositives
Audit Procedure on Cash Incentive- AHKC Chartered Accountants par
Audit Procedure on Cash Incentive- AHKC Chartered AccountantsAudit Procedure on Cash Incentive- AHKC Chartered Accountants
Audit Procedure on Cash Incentive- AHKC Chartered AccountantsJahidHussain13
692 vues21 diapositives
025 cinema effect par
025 cinema effect025 cinema effect
025 cinema effectHari99
793 vues11 diapositives
Camels Modeling par
Camels ModelingCamels Modeling
Camels Modelingquantanalytics
8.9K vues31 diapositives
025 aunty%20help par
025 aunty%20help025 aunty%20help
025 aunty%20helpHari99
3K vues10 diapositives

Tendances(20)

Mechanics of Materials SI Edition 9th Edition Goodno Solutions Manual par buqabemopo
Mechanics of Materials SI Edition 9th Edition Goodno Solutions ManualMechanics of Materials SI Edition 9th Edition Goodno Solutions Manual
Mechanics of Materials SI Edition 9th Edition Goodno Solutions Manual
buqabemopo1.7K vues
Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju... par Masum Gazi
Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju...Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju...
Guidelines for vat deduction at source and vat rate for 2021 22-updated 02 ju...
Masum Gazi21.3K vues
Audit Procedure on Cash Incentive- AHKC Chartered Accountants par JahidHussain13
Audit Procedure on Cash Incentive- AHKC Chartered AccountantsAudit Procedure on Cash Incentive- AHKC Chartered Accountants
Audit Procedure on Cash Incentive- AHKC Chartered Accountants
JahidHussain13692 vues
025 cinema effect par Hari99
025 cinema effect025 cinema effect
025 cinema effect
Hari99 793 vues
025 aunty%20help par Hari99
025 aunty%20help025 aunty%20help
025 aunty%20help
Hari99 3K vues
Et code of ethics for accountants par temesgenzewudu
Et code of ethics for accountantsEt code of ethics for accountants
Et code of ethics for accountants
temesgenzewudu165 vues
Tier 1, 2 and 3 Capital based on the Basel II accord par Nahid Anjum
Tier 1, 2 and 3 Capital based on the Basel II accordTier 1, 2 and 3 Capital based on the Basel II accord
Tier 1, 2 and 3 Capital based on the Basel II accord
Nahid Anjum14.5K vues
Budgeting And Forecasting In Accounting PowerPoint Presentation Slides par SlideTeam
Budgeting And Forecasting In Accounting PowerPoint Presentation SlidesBudgeting And Forecasting In Accounting PowerPoint Presentation Slides
Budgeting And Forecasting In Accounting PowerPoint Presentation Slides
SlideTeam672 vues
Digital identification in the Gambling industry par DominicvanBergen
Digital identification in the Gambling industryDigital identification in the Gambling industry
Digital identification in the Gambling industry
Financial Ratios and Formulas for Analysis par BFSI academy
Financial Ratios and Formulas for AnalysisFinancial Ratios and Formulas for Analysis
Financial Ratios and Formulas for Analysis
BFSI academy40.9K vues
Bhart rahari 01-06 par venkatesha9
Bhart rahari 01-06Bhart rahari 01-06
Bhart rahari 01-06
venkatesha93.1K vues
ແບບຮຽນ ສືກສາພົນລະເມືອງ ມ7 par bounnao pathoumma
ແບບຮຽນ ສືກສາພົນລະເມືອງ ມ7ແບບຮຽນ ສືກສາພົນລະເມືອງ ມ7
ແບບຮຽນ ສືກສາພົນລະເມືອງ ມ7
bounnao pathoumma65.1K vues
TDS rate in Bangladesh for the FY 20-21 in comparison with FY 19-20 and regul... par Masum Gazi
TDS rate in Bangladesh for the FY 20-21 in comparison with FY 19-20 and regul...TDS rate in Bangladesh for the FY 20-21 in comparison with FY 19-20 and regul...
TDS rate in Bangladesh for the FY 20-21 in comparison with FY 19-20 and regul...
Masum Gazi4.8K vues
動物之家 領養流程服務設計優化 v2 par NTUST
動物之家 領養流程服務設計優化 v2動物之家 領養流程服務設計優化 v2
動物之家 領養流程服務設計優化 v2
NTUST2K vues

Similaire à Income Tax Act 2023

২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩ par
২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩
২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩Sazzad Hossain, ITP, MBA, CSCA™
56 vues15 diapositives
Thesis par
ThesisThesis
ThesisAlejandro Aguilar Extremo
280 vues7 diapositives
مُڙدي جا صدما par
مُڙدي جا صدمامُڙدي جا صدما
مُڙدي جا صدماIlyas Qadri Ziaee
238 vues39 diapositives
Fundraising 2.0 - Wirkliche soziale Netzwerke par
Fundraising 2.0 - Wirkliche soziale NetzwerkeFundraising 2.0 - Wirkliche soziale Netzwerke
Fundraising 2.0 - Wirkliche soziale NetzwerkeThilo Reichenbach
527 vues97 diapositives
Les antigènes de P .Falciparum par
Les antigènes de P .FalciparumLes antigènes de P .Falciparum
Les antigènes de P .FalciparumInstitut Pasteur de Madagascar
243 vues21 diapositives
MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D... par
MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D...MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D...
MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D...RajeshKKumar1
57 vues5 diapositives

Similaire à Income Tax Act 2023(20)

২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩ par Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩
২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩
Fundraising 2.0 - Wirkliche soziale Netzwerke par Thilo Reichenbach
Fundraising 2.0 - Wirkliche soziale NetzwerkeFundraising 2.0 - Wirkliche soziale Netzwerke
Fundraising 2.0 - Wirkliche soziale Netzwerke
MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D... par RajeshKKumar1
MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D...MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D...
MPSC Recruitment 2022: Vacancy on 547 Assistant Public Prosecutor Post, Job D...
RajeshKKumar157 vues
437 The Future Is Not New Final par guest21f015
437 The Future Is Not New Final437 The Future Is Not New Final
437 The Future Is Not New Final
guest21f015231 vues
Vật liệu cơ khí phạm đình tân, 137 trang par jb00007
Vật liệu cơ khí   phạm đình tân, 137 trangVật liệu cơ khí   phạm đình tân, 137 trang
Vật liệu cơ khí phạm đình tân, 137 trang
jb0000798 vues
Policy and Regulations on ICT in Indonesia par Feriandi Mirza
Policy and Regulations on ICT  in Indonesia Policy and Regulations on ICT  in Indonesia
Policy and Regulations on ICT in Indonesia
Feriandi Mirza1.2K vues
2017_Feb - TLA - clear drafting - reduced par John Rapp
2017_Feb - TLA - clear drafting - reduced2017_Feb - TLA - clear drafting - reduced
2017_Feb - TLA - clear drafting - reduced
John Rapp98 vues
iMotions White Paper: Statistical Comparison of Emotional Activation in Atten... par iMotionsEyeTracking
iMotions White Paper: Statistical Comparison of Emotional Activation in Atten...iMotions White Paper: Statistical Comparison of Emotional Activation in Atten...
iMotions White Paper: Statistical Comparison of Emotional Activation in Atten...
Nghien cuu cong_nghe_sx_dich_dam,_bot_ca par saomai491
Nghien cuu cong_nghe_sx_dich_dam,_bot_caNghien cuu cong_nghe_sx_dich_dam,_bot_ca
Nghien cuu cong_nghe_sx_dich_dam,_bot_ca
saomai491165 vues

Plus de Sazzad Hossain, ITP, MBA, CSCA™

Tax year 2024 Advance Taxation book by Khalid Petiwala par
Tax year 2024 Advance Taxation book by Khalid PetiwalaTax year 2024 Advance Taxation book by Khalid Petiwala
Tax year 2024 Advance Taxation book by Khalid PetiwalaSazzad Hossain, ITP, MBA, CSCA™
4 vues477 diapositives
All CA Firms 23 October 2023 par
All CA Firms 23 October 2023All CA Firms 23 October 2023
All CA Firms 23 October 2023Sazzad Hossain, ITP, MBA, CSCA™
35 vues60 diapositives
আয়কর পরিপত্র ২০২৩-২৪ par
আয়কর পরিপত্র ২০২৩-২৪ আয়কর পরিপত্র ২০২৩-২৪
আয়কর পরিপত্র ২০২৩-২৪ Sazzad Hossain, ITP, MBA, CSCA™
3.9K vues289 diapositives
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩) par
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩) সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩)
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩) Sazzad Hossain, ITP, MBA, CSCA™
146 vues11 diapositives
VAT Deduction at Source par
VAT Deduction at SourceVAT Deduction at Source
VAT Deduction at SourceSazzad Hossain, ITP, MBA, CSCA™
87 vues31 diapositives
জীবনকে কয়েক ধাপ এগিয়ে নিতে চাইলে par
জীবনকে কয়েক ধাপ এগিয়ে নিতে চাইলে জীবনকে কয়েক ধাপ এগিয়ে নিতে চাইলে
জীবনকে কয়েক ধাপ এগিয়ে নিতে চাইলে Sazzad Hossain, ITP, MBA, CSCA™
48 vues7 diapositives

Plus de Sazzad Hossain, ITP, MBA, CSCA™(20)

সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩) par Sazzad Hossain, ITP, MBA, CSCA™
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩) সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩)
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩)
২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩ par Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩
২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩ par Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩ par Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩

Dernier

H1B 2025 Predictions: Will There Be A H-1B Lottery Again? par
H1B 2025 Predictions: Will There Be A H-1B Lottery Again?H1B 2025 Predictions: Will There Be A H-1B Lottery Again?
H1B 2025 Predictions: Will There Be A H-1B Lottery Again?VisaPro Immigration Services LLC
27 vues20 diapositives
Navigating Divorce Law in Ontario: A Practical Guide par
Navigating Divorce Law in Ontario: A Practical GuideNavigating Divorce Law in Ontario: A Practical Guide
Navigating Divorce Law in Ontario: A Practical GuideBTL Law P.C.
5 vues16 diapositives
Hiding From ACLN The Motley Fool.pdf par
Hiding From ACLN The Motley Fool.pdfHiding From ACLN The Motley Fool.pdf
Hiding From ACLN The Motley Fool.pdfjamesmaredmond
8 vues2 diapositives
Right to Equality - Lecture PPT par
Right to Equality - Lecture PPTRight to Equality - Lecture PPT
Right to Equality - Lecture PPTPrarthana
16 vues28 diapositives
How is the Inheritance Divided in Italy? par
How is the Inheritance Divided in Italy?How is the Inheritance Divided in Italy?
How is the Inheritance Divided in Italy?BridgeWest.eu
5 vues10 diapositives
Response to theft and fraud by the Office of the Comptroller of the Currency par
Response to theft and fraud by the Office of the Comptroller of the CurrencyResponse to theft and fraud by the Office of the Comptroller of the Currency
Response to theft and fraud by the Office of the Comptroller of the CurrencyRealLifeMurderMyster
20 vues1 diapositive

Dernier(12)

Navigating Divorce Law in Ontario: A Practical Guide par BTL Law P.C.
Navigating Divorce Law in Ontario: A Practical GuideNavigating Divorce Law in Ontario: A Practical Guide
Navigating Divorce Law in Ontario: A Practical Guide
BTL Law P.C.5 vues
Right to Equality - Lecture PPT par Prarthana
Right to Equality - Lecture PPTRight to Equality - Lecture PPT
Right to Equality - Lecture PPT
Prarthana 16 vues
How is the Inheritance Divided in Italy? par BridgeWest.eu
How is the Inheritance Divided in Italy?How is the Inheritance Divided in Italy?
How is the Inheritance Divided in Italy?
BridgeWest.eu5 vues
Response to theft and fraud by the Office of the Comptroller of the Currency par RealLifeMurderMyster
Response to theft and fraud by the Office of the Comptroller of the CurrencyResponse to theft and fraud by the Office of the Comptroller of the Currency
Response to theft and fraud by the Office of the Comptroller of the Currency
Deron Freeman_ A Legal Journey Marked by Excellence and Dedication.docx par DeronFreeman
Deron Freeman_ A Legal Journey Marked by Excellence and Dedication.docxDeron Freeman_ A Legal Journey Marked by Excellence and Dedication.docx
Deron Freeman_ A Legal Journey Marked by Excellence and Dedication.docx
DeronFreeman14 vues
Estate Planning Attorneys Houston - houston-probate-law.com par Kreig Law
Estate Planning Attorneys Houston - houston-probate-law.comEstate Planning Attorneys Houston - houston-probate-law.com
Estate Planning Attorneys Houston - houston-probate-law.com
Kreig Law37 vues
How To Protect Property and Other Assets During Divorce.pdf par Isabella Barry
How To Protect Property and Other Assets During Divorce.pdfHow To Protect Property and Other Assets During Divorce.pdf
How To Protect Property and Other Assets During Divorce.pdf

Income Tax Act 2023

  • 1. †iwR÷vW© bs wW G-1 evsjv‡`k †M‡RU AwZwi³ msL¨v KZ…©cÿ KZ…©K cÖKvwkZ e„n¯úwZevi, Ryb 8, 2023 evsjv‡`k RvZxq msm` XvKv, 25 ˆR¨ô, 1430 †gvZv‡eK 08 Ryb, 2023 wbgœwjwLZ wejwU 25 ˆR¨ô, 1430 †gvZv‡eK 08 Ryb, 2023 Zvwi‡L RvZxq msm‡` DÌvwcZ nBqv‡Q : ev. Rv. m. wej bs 21/2023 Income-tax Ordinance, 1984 ( !" " ) $ , &'(( (&'(( () $ ) * (+,& &) - . $ (+,/ (( 0 1 - - 2 - 3 - * 4 5 62 !" 7 68 - ! 9 -: ; 1 4 < ! " . : 3 (+ 68 =! >? 9 @ ),/&'(( B - C D !E - $ 6 F G H I ! ( ?- " ) $ , (+,/ ((+,/ ( $ ) F G 9 HJ 62 !" 7 ; @ &'(L M $ * HJ 62 !" 7 - 2 62 !" N ; @ HJ 62 !" 7 O 9 P . O . 62 !" 7 6 " 4 9 QR -< - - S 4 " 9 - 4 ; - $ 4T U 1 S V; @ , 6 S- , HW , X - , . 4 9 6T YZ [ , : ] ^ @ 8G P 6T T G 4 V; @ H - U 1 , Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) - . 9 4 ; ( 6875) g~j¨ : UvKv 260.00
  • 2. 6876 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 @ ` ab $ $ : 6 " ( d (। Y? " - @ ।(() @$ $ $ , &'&L - 6 $ । (&) $ 6 0 $ । &। f । G P g h : , @$ $ ,— (() “6 7j” 6: D 3 6 " ( @ f 6 7j; (&) “6 J -" ( )” 6: ) @ H l N 6 J -" ( ) @ m -" ( ); (L) “6 J -" ” 6: ) @ H l N 6 J -" ; ()) “6 ” 6: @$b n J; (o) “68 - ! 8 G ” 6: * 3 6 " & @ 68 p D 68 - ! 8 G ; (/) “68 - ! X " ” 6: * 3 6 " ( @ 68 p D 68 - ! X " ; (M) “6 " ! ” 6: Partnership Act, 1932 (Act No. IX of 1932) @ f 6 : 6 " ! @ X " S - 2 - 6 " ! . 9 $ 61qJ $ ; (,) “6 " ! r” 6: Partnership Act, 1932 (Act No. IX of 1932) @ f 6 : 6 " ! r; (+) “ $ ” 6: Code of Civil Procedure, 1908 (Act No. V of 1908) @ section 2 @ clause (11) @ f $ ; ((') “ s ” 6: n J t - u , V , - , $, " 8; - v HE v ; ((() “ : ^ ” 6: : ^ $ , (++L ((++L &M $ ) @ f : ^ ; ((&) “ w $xX ” 6: (L @ 6 ^ w $xX ;
  • 3. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6877 ((L) “ ” 6 : 61qJ $  ( ) @$ $ 6 y HW $ Hz{ , ?, | 3 64 ; (N) @$ $ 6 HW S y - 6:; ( ) H -!3 ( ) H l N , | 3 64 QR Y ; (F) . : 3 @ , 68 =! 68 5 -H} $~•X ~ 6X " D . - n $ 6 4 | 3 ?; (€) @$ $ 6 • . 6:, 6: ! " Hz{ , ‚R ? 6: H . , Hz{ , ‚R ? . 6:; (.) @$b - 6:, " ! ; (()) “ ” 6: @$ $ 6 y " y . 4; ((o) “ G” 6: G 6n ƒ 6: W @ $ 61qJ $  ( ) n :- „… N $ ƒ † - L' N 1 - ; (N) Hz F‡ N $ „… $ V $ N $ „… ƒ † - L' N 1 - ; ( ) † $ - :- ! $ „… n - ? N , YZ- , 6 - ˆ > ? ‰ 6 N 1 - ;
  • 4. 6878 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (F) † $ - :- ! $ „… 6 - ˆ 6 " ! 6 Š X N 1 - ; (€) 6 - ˆ 6 " ! 6 Š X N 6n ƒ N $ HJ 6 - ˆ 6 6 " ! 6 Š X N , YZ- , HJ 6 Š X N 6n ƒ † - L' N; (.) n , - : ^ H ‹ Y Z, QR W 4 8 - :- ! $ „… ƒ (& ( ) - : " : , ! " - 7 ‰ ‰ , ‰ ‰ , H Œ ‰ H • , 4 Ž‡ 4• 6 3 Y Z, ! HJb ‰ H 7 ‰ -• H ‘ O ’ G 68 6 nJ , $ , H -" 68 - ! ; -, “: (& ( ) - G • $ ; ((/) “ H ! ” 6: @$ $ 6 E y " y 6:; ((M) “H -" ” 6: ) @ H l N H -" J n J, @ w ~3 $ 6 3 , -" , 6 J -" 9 ” • 6 3 9 $ 61qJ $ ; ((,) “@ – (merger)” 6: 6R- 3 f @ – ; ((+) “ -" ” 6: ) @ H l N -" -" (— W ! $H C);
  • 5. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6879 (&') “ -" ( )” 6: ) @ H l N -" ( ); (&() “ ” 6: H ! , @ 6 J , 6 J | 3 , !˜ , B , 4 - , B!, 3 6: @$ $ 6 6T y " y 6:9 $ 61qJ $ ; (&&) “ ! ” 6: y 6: H 4 n J @ a n J 9 $ 61qJ $ , : : ( ) @$ $ 6 6T 6: " 2 n J; (N) @$b X n J (6) , 6: 6T n J y; 6: ( ) 6 n J ™ 9 4T @$ $ 6 ;- š $ V; ( ) X - " $ ; (F) C , ! ! N › ! 2 n J; (€) $œ @ C ! N n J; (.) @$ $ 6 ! N ! • n J; (V) … U @$ $ 6 S $ V; (&L) “ ! ” 6:- ( ) ‰ n ! Y Z, G - ? ƒ 0 - L' ( Z") - ! ;
  • 6. 6880 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (N) ‰ Y Z, G - ? ƒ ?- - (o ( ) - ! 6: $ Y Z HJ - ! •0 - (o ( ) - ! N ž, $ Y Z G - ? ƒ •0 - - ! ; ( ) N $ C ! N $ @$b t n J ! Y Z G "G $ ƒ L' † N; (F) ! " 6 ˆ t n J ! Y Z, ! " X ! $ +' ( Ÿ$) - ! , ! HJb n J- (6) H "Y 4T h‡ 6: . 4T G J $ ! " 6 ˆ ; ( ) 6: H 4 H ‘ O I @ -C ! " 6 ˆ ; (€) ! H -!3 ( ) 9 (N) H l N ! h‡ ! , $ HJ ! 6n ƒ - ! ; (&)) “ G” 6: X W † $ - :- ! $ „… (& ( ) - - ! @ @$ $ 6 G • - !9 $ 61qJ $ ; (&o) “ -. ” A_© ‰ Y Z, 6: n ˆ . 6T . 9 @$b n J @ $ 61qJ $ , ! " G ‰ n ˆ ‰ ! r ; (&/) “ 6n ” 6: n J a B ! - 2 - @$ $ 6 Hz{ ! $ " ¡ |J , : : ( ) , 6 ", 6n ; (N) ¢ 5 " ; ( ) - C $ ! ! ;
  • 7. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6881 (&M) “ |J - ” 6: - C - £T "R; (&,) “ X "” 6: $ X " H $ - 2 @$ $ 6 " $ V; (&+) “ ¤ @¥ ¦ 4 -Ž 6X H ŽŽ” 6: ¤ @¥ ¦ 4 -Ž 6X H ŽŽ§ $ , &'(, (&'(, M' $ ) @ f ¤ @¥ ¦ 4 -Ž 6X H ŽŽ; (L') “ 3” 6: n ˆ , -" ! - 2 - ? ! , @ ? ! , @ 6T " 4 9 $ 61qJ $ , a G ! $ 61qJ $ , : : ( ) ! S D š - , < ! 4 ž ! , N G @$b G ; 1 $ ™ ! ; 6: (N) ! S “. $ ” ¨ T y ! ; (L() ‘‘ ‰ ’’ 6: ‰ $ , (++) ((++) (, $ ) @ f 6 : ‰ , @ $ 61qJ $  ( ) ! " ^ 4• 6 3 , 4 Ž‡ 6 3 • 6 3 ; (N) ! " E n J ˆ ^ ; ( ) ! " ! " $ * $ 6 « F ˆ ; (F) n , - : ^ ; (€) " 9 4X ‹ , 3 H ¥" , - , - - @ "Y ^ ; (.) @ 49 G xX - $ ; ; pC ¬ C 6: ‡ « ^ ;
  • 8. 6882 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (V) 3 -, n J F, 4 Ž n J ‹ , H -$ 6 H , ! HJb n J ‰ $ , (++) ((++) (, $ ) @ f 6 : ‰ ! " E ; (4) - D Y, ˆ D Y, t E" ˆ ; (®) W $ * $ 6 ^ ¯ ° ; (±) t n J, 3 -, n J F, w ¤, ² 6 J 9 n 6T ° ; (C) $ * $ 6 - , @$b ! " F ˆ , p D , "G !" * , @$ $ H ‘O ‰ F G $ ; (L&) “ N ! ” 6: ( ) n J @$ $ 8 " n: $ V ; (N) n J @$ $ 8 N ! • $ V ; (LL) “ G 9 H’ ” 6: U (systematic), 68 « (investigative) @ Y 7 (experimental) 62  ( ) 6 6: ³´ $ $ ; (N) f J 4 $ $ ; ( ) f 64 YX . $ $ ; 6: (F) HW ! 6: H , <, •, 5 G • ; H’ YX 62 3 3 n H ‘ O . $ $ ,
  • 9. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6883 a YX . 62 G H’ 6 : 61qJ $ , : : (6) H , < • - < …‡ C ¤ ; ( ) " 9 - @ - 4 f . G ; ($) : ! ! : • ‚ R 9 H’ ; (µ) 4 G ; . , …‡ H E (data) S , $ 3 ~ n ˆ 62 ; (H) H , <, •, ; HW ! U …‡ 6! ! ; (¶) H , <, •, ; HW ! U - T (cosmetic) 6! ! ¤ $ ; (·) wp- B - ‚ R H’ ; (L)) “ -. ” 6: Penal Code, 1860 (Act No. XLV of 1860) @ section 21 @ f 6 : -. ; (Lo) “. ” 6 : 61qJ $  ( ) ! J n J , - - , n ¨ - ? 6 ; (N) . ! ‰ n ˆ QR !; ( ) 6 3 ! ! r : ; (L/) “. C p 6X H ŽŽ” 6: Bangladesh Chartered Accountants Order, 1973 (President’s Order No. 2 of 1973) @ f . C p 6X H ŽŽ;
  • 10. 6884 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (LM) “ w p 6X HŽ” “ 3C @¥ 6X HŽ” 6 : International Financial Reporting Standards (IFRS) @ 9 ¸ 5 @ ; 1 6T T -b 9 $ 61qJ $ ; (L,) “w ¤” 6: Trust Act, 1882 (Act No. II of 1882) @ 6 ¯ w ¤ @ Specific Relief Act, 1877 (Act No. II of 1877) @ f w ¤9 $ 61qJ $ : " : , $ Y Z w ¤ ‰ ‹ " 6: ‰ . H ‘ O ¯ $ : $ Y Z HJ ‰ , YZ- , y ° $ @ w ¤ y ° . $ ; (L+) “” • 6 3 ” 6: ) @ H l N ” • 6 3 J n J; ()') “ p- 4 ” 6: 6R- 3 f p- 4 ; ()() “ 3 n ” 6: Bangladesh Bank Order, 1972 (President’s Order No. 127 of 1972) @ article 2(j) - f 3 n ; ()&) “ ” 6: W $ 6 ‚R t 5 ; ()L) “! n H ‘O” 6: ( ) ! ¹ 4T Z , "Y Z , . W Z ; @ (N) 4 -H H ‘ O H’ , 4 -H H ‘ O H’ ! n H ‘O . $ - (6) ! H 4 4t p D 68 - ! ; @
  • 11. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6885 ( ) ! H a - ˜ 4 ž  ( ) , 4X n 5 ;- H H ; 6: ( ) - ! @ G @$b - C 7j &' ( ") Y C 6 ;- ; ())) “ 5 6:” 6 : n ‰ Y Z 4- - 2 - š 6:9 61qJ $ ; ()o) “ ” 6: G- ( ) @$b n J a - n ! " 6 ˆ V - (6) 6: HJ G - R X - (,L (@ " ") ! ; ( ) HJ G - R - C +' ( Ÿ$) ! ! @ 6n ƒ ) (. ) W - 2 6: - R - C L/o ( " º G ») 6: ! ; (N) ² 6 J , 3 - n J F < 9 n ˆ ! ¡ b HJ G ! " 6 X1 F‡ $ V; ( ) ! " ‰ 6T ‰ < 9 n ˆ ! ¡ b HJ G ! " 6 X1 $ F‡ $ V; @
  • 12. 6886 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (F) w ¤, , ° $ * ‚R 5 Z- n J E ! ‚ R ! " W $ 6 $ V < 9 n ˆ ! ¡ b HJ G ! " 6 X1 F‡ $ V; ()/) “ ” 6: * ; ()M) “ ” 6 : J 9 61qJ $ ; (),) “T ¼ 4 7j” 6: p D 7j; ()+) “ •” 6: H ‡4 9 6: n ½O- 6ˆ ‰ E; (o') “ • ” 6:- ( ) • ; , - 6T • 6 ¾ 1 ; (N) 4, ž , ¾ 6T • n 6 ! @ 3 $T ~ 4 6 • ; 9 H 61qJ $ ; (o() “ !"ƒ 6 J -" ” 6: ) @ H l N !"ƒ 6 J -" @ !"ƒ m -" ; (o&) “ !" ” 6: ) @ H l N !" ; (oL) “ . ” “n ˆ ” 6: ‰ $ , (++) ((++) (, $ ) @ f . n ˆ ; (o)) “ - ” 6 : ‰ , ˆ n J F Y Z a n J 61qJ $ , : : ( ) n ˆ . , - , : - , n ˆ , . , G 2Y, @ 4Ž 6X H ŽŽ, H -$ 6 H , 6: HJ D Y, ‰ , ˆ F ! . ‰ ! 4T ! - ; @
  • 13. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6887 (N) ‰ , ˆ F n ˆ " ‰¿J n J H -" D HJ ^ - • ‡" $ V; (oo) “ À$ 4C” 6: L& @ f À$ 4C; (o/) “ « n J” 6: « n J 6 9 B Y $ , &'(L (&'(L L+ $ ) @ L( @ 6 « n J « n J; (oM) “3C ” 6: @$b n $ Y Z • ; ; } J @$b ‰’ , 3 • !R - 61 Áž 1 ¾ 1 9 6T  E $ , @$b n $ 61qJ $ ,  ( ) •. - 6: • -S HW ! - ÃW ! ! - ¢ — U 4 $ 6n $ 4T H Ä 7j ? t : HW ! : : Å } J U ; (N) ! ! - ¢ — U t !N 5 ¤ 9 " "Æ $ 6n $ YX p ¤ 9 " G } J ‰ ! ; @ ( ) 6 S- 4 ¤ @• . Ç !È $ 9 -2tr 5 n , HJ ! È n t !N ! , @$b "Æ : } J ‰ ! ; n É ।@$ !3 H ‘O , (6) • 6 : " ¤ 9 61qJ $ ; ( ) H ‡ 4 @ ¤ @• . Ç H ‡4 ; - ; 3C 6 $ ;
  • 14. 6888 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (o,) “3 -” 6: Partnership Act, 1932 (Act No. IX of 1932) @ f 3 -; (o+) “ W ” 6: 6: W ; (/') “ 4 7j” 6: ( ) $ Y Z 5 G4 • •. 6 ˆ 4 ; HW ! J 5G - 2 - ; : ; 4 ; H , $ Y Z •‡ $ Hz{ H :- $ W $ H ƒ -S W n H 7 j ; $ V H ž7j; @ (N) $ Y Z HJ 5 G4 • •. 6 ˆ 4 ; $ : , $ Y Z a 6 : - R (6) . G ! n ; ( ) HW ! 3 – - 4Ê HJ – - H’ ž ; @ ($) H -" D 5 G • . 9 • ; 7 j H ˆ . ; - J P | 3 ; (/() “ ! " ‰ ” 6: ‰ $ , (++) ((++) (, $ ) @ 6 ¯ 9 - ‰ , @ ! " W $ 6 $ * ˆ ¯ @ ! " « V @$b ° 9 $ 61qJ $ ; (/&) “ G 7j” 6: ‰ E ž Y Z- ( ) W 1 ‰ E J ž ; (N) $ Y Z G ž - H -!3 ( ) 68 b 6 Æ 6 , $ Y Z G ž ;
  • 15. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6889 (/L) “ ; Ë 6:” 6: ( ) ‰! ; $ HJ ‰ ! ; Ë 6: T ¼ 4 7j, @$ Ì$ - 2 6 ; (N) - - 2 - ‰! ¾ 1 $ HJ ¾ 1 - 2 - 6 4 ‰ ! T ¼ 4 7j; ( ) ; - n 6T ‰! ¾ 1 $ HJ ¾ 1 - ? 7j; (F) ‰! XJ, ÄÍ, Î $ HJ ‰ ! ÏX 7j, ‰ ! - , È 4 Y ! ? ™ 6: H ; - 2 - HU 5 6:; (€) ! " W $ 6 O ‰! 6 S $ , 6 S 5 ! " Y ; (.) ! 5 G 4 ‰ ! n - ? $ , - ? $ - HJ ‰ ! T ¼ 4 7j; (V) ÐX Ž < ! " n ! " ? ¾ 1 $ ? ? 7j; (4) Z 7j D 3 6 - Y $ - $ — × (N/ ), N  = ‡ ; - 2 - ? 6:; N= D 3 $ - H lN $ V; = ‡ 64 4T 5 5 n ; n É ।“ ; ” 6 : - 6T ¾ 1 W $ 6 O 6 S 61qJ $ ;
  • 16. 6890 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (/)) “ ! " ‰ ” 6: ‰ ! " ‰ ; (/o) “ ” 6: @$ $ 6 ; (//) “I f G ” 6: f " YX 5 3 f G . ;-; (/M) “I f G 7 n ” 6 : p D 68 - ! Ô Õ , 4, Õ 6T T ^ !E ! 61qJ $ , a Y Z 5 n $ 61qJ $ , : :- ( ) 6 . 6X - C $ 4" 4X @$b ‰! Ö" (intangible) ‰! 6 S ; (N) ˆ ‰! 6 S ; ( ) 5 ‰ ! 6 ¾r, 6 ˆ , n ? - H ‘ O 5 n ; (/,) “ p” 6: National Board of Revenue Order, 1972 (President’s Order No. 76 of 1972) @ article 3 @ clause (1) @ 6 ^ 4 4t p; (/+) “n J” 6 : t n J, 3 -, n J F, ² 6 J , w ¤, 9 ‰ 61qJ $ ; (M') “n ” 6 : 61qJ $  ( ) wp, 4X • HW ! ; (N) wp, 4X • HW ! -ƒ ³´ S - .R ; ( ) 4 6 4 E • - ; (F) " — E;
  • 17. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6891 (M() “n ‰ ” 6: n - ‰ $ , (++( ((++( () $ ) @ f n - ‰ , @ ! " W $ 6 $ * ˆ ¯ @ ! " n n . @$b U ˆ 9 $ 61qJ $ ; (M&) “n w ~3 ” 6 : 61qJ $ - ( ) n @ $ 6T ; p . !" n D 68 - ! 6T g 6 : ˆ 1 ; (N) - $ 3 $T ~ @ - 2 - @ $ 6T 6: ˆ 1 ; ( ) . - 2 - D Y D 3, . 4, „×- ! 6T 6: D Y 68Ø " ; (ML) “-†!” 6: n t ; - 9 - ( ) HW ! I 5 h; (N) I , ; - H ‘ O ; 5 h; 6: ( ) HW ! I ; n Ù $ V @$b H ! , " ¤ $ 61qJ $ ; (M)) “- . ( Ú Û )” 6: ) @ H l N - . ( Ú Û ); (Mo) “- . ( !" )” 6: ) @ H l N - . ( !" ); (M/) “- . ( "Y )” 6: ) @ H l N - . ( "Y );
  • 18. 6892 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (MM) “7 ‰!” 6:- ( ) ! D 5 5 ‰ E; (N) n H Õ (undertaking) - S $H C ; ( ) " ¤ , a G 7 $ 61qJ $ , : :- (6) ! n H ‘ O 5 -†!, y • •. - ; ( ) n J n -S , - - 6ˆ ‰ E 6 : 61qJ " , t Æ , Z, 3• … •, < 9 ! D 6: H " !È D n J 4 n @ n H ‘ O n $; (M,) “ - C ” 6: @$ $ U 5 &/ @ H l N - C , @ W @$ $ 6 ! - C J $ @$b 6T ; (M+) “ X ‡” 6: a 6 4 $ @$b ! @ “7 ” N • ! n @ ! 9 $ 61qJ $ , : :- ( ) CŽ, " " wp- - tr ‰ 6T ‰ E 68 - ! $ ~ tr ¾ 1 - 2 -; (N) CŽ, " " wp- - tr ‰ 6T ‰ E n ; 1 › - 2 -;
  • 19. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6893 ( ) CŽ, " " wp- - tr ‰ 6T ‰ E @$b ‰ E n - 2 -; (F) J , I" , 4X I f f , 6 f - Ü" ‰ › - 2 -; (€) - C S 3 3 Ý ; , !" n $C 3 Ý $ ~ ! tr ¾ 1 ; 6: (.) H l N - ˜ ‰¿J ! - 2 -; (,') “ ? ” 6: ! " 6 X1 $ ! " Ü - • @ 6 X1 n Þ n @ 6 ? |N " ˆ HW ! •. - 9 6T T H 9 ? 6 : 61qJ $ ; (,() “ X "” 6 : 61qJ $ - ( ) 7 H H , ‰ " Œ - 2 ß Ç– | 3 , ! @$b Å 3 ‰ ‰! 4 " ¢ ; (N) 7 H H , p , p ¤ p 4C ‡ 3 C - 2 - ‰ " Œ - 2 ß Ç– | 3 ; ( ) 7 H H , ‰ 6 HJb 6 6n ‰ ß Ç– | 3 Y 6: $ H " Œ - 2 ; (F) 7 H H , 7 ¢ 4T ‰ D H - ß Ç– | 3 ‰ " Œ - 2 ;
  • 20. 6894 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (€) ‰ $ , (++) ((++) (, $ ) @ 6 - @$b ‰ D ! " | 3 ; (.) -H} 3 ¥, @ ¤C $ ¤ -Ž w ¤, @ .Ç w pp 3 ¥ 6à ‡ $ ¤ -Ž 3 ¥ @ | 3 ; (V) $ C ‰ H - ß Ç– | 3 $ " Œ 6 S- · " - 6:, H ‰ ‰ ! 6 " H H , 6: @$b " Œ Y n J B 4T @$b ‰ D " - 6:, a G 7 $ 61qJ $ , : :- (6) $ Y Z ‰ 6 " Œ p Œ ‰ H*¿E ‰ ! 6 " ! r 6 , $ Y Z H -!3 ( ) (F) 68 6S " " Y Z ¡ ! 6: , 6: p p -¤ ! - . ; ( ) $ Y Z · ! $ ‰ 7 n $ Y Z n t ; - 9 " Œ !E 6 S- · ; ($) ‰ D " 5 X " $ á " ¡ " 6 : ‰ D -• $ V @ H -!3 (€) @ 6 : X " . , Y Z HJb -• $ V ÞÀ; (µ) ‰ D $BX5 " ;
  • 21. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6895 n É ।“ß Ç– | 3 ” 6 : 61qJ $ ,- ( ) @$ !3 , @$ $ 6 68 - ! y , 6n - 2 - ‚R " ¡ 4 ; (N) H -!3 ( ), (N) 9 (F) @ Y Z, @$b Å N 1 ‰ | 3 ; @ ( ) H -!3 ( ) @ Y Z, ‰ ‡ 6 N 1 H | 3 ; (,&) “ " Œ ” 6 : 6S " Œ 9 61qJ $ ; (,L) “ !È ( )” 6: 4 4t p !È ( ) J n J; (,)) “ 1 ” 6 : t n J Y Z, HJ n J W 1 9 à 1 9 61qJ $ ; (,o) “ - - ” 6: - - $ , &''( (&''( )M $ ), - - « ‰ W $ 6 « - - ; (,/) “ -" ” 6: ) @ 6 -" J n J; (,M) “ H ‡4” 6 : 61qJ $ - ( ) D $BX5 w4 , ¥, BÀ " E $BX5 H ‡ 68b ! ; (N) ‰ $ E $BX D $BX5 " ¤ , « . 4 $ : " - 2 - $BX5 ! , ¥, p , p ‡ , -H} 3 ¥ 6 C ‡ $ ¤ -Ž 3 ¥ Ü: â - $H C, BÀ " E $BX5 68b ! , @ l N ! S : ; 6 Y- Z (warrant):
  • 22. 6896 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 " : , |¹ C, ã 3C, . , - Z, n t 5 Z, n ! ! ! C ™ 6: (trade receivables) n 9 ! ! ! 6: (trade payables) $ 61qJ $ ; (,,) “B!” 6 : 61qJ $ - ( ) : , - - · , , wp ; pC, 6 S-, H ‡ y Ž " B! : ! ; (N) 3 @$b ! " : - j B! • $ , 6: 7 S 4 ž n $ 61qJ $ ; (,+) “ ” 6: , •, ˆ ‰ E @ 6: (money) $ 61qJ $ ; (+') “t 5 à ” 6: @$b à * 3 6 " L @ 6 -" D 68 - ! ; (+() “ˆ D Y” 6: ‡ " , 4 G!, H 4 G!, Ü @ $H G!; (+&) “ˆ ˆ (permanent establishment)” 6: n Y Z, n $b !R ˆ ;- - 2 - n J HJb n ¡ " . , @ $ 61qJ $ - ( ) n ˆ ˆ ; (N) " N ; ( ) @ 4 ~; (F) 6 3 ; (€) ¬! -;
  • 23. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6897 (.) N ; (V) - " ; (4) N , I 6: y Ø , –- ˆ N ! 6: 5 ‰! 68 « , H E 4T 6T ˆ ; (®) N - —Y ; (±) - ˆ , - , ˆ 4 W QR ! ;-; (C) n J D HJ n J * @$ H ‘ O 4 4 D C ~ ! , ! HJb ;- ! " (@ $ 4 HJ 4 QR 6T 4) 6n . ; @ (‹) 6 n J E HJ 6 n J H 4X " n J 6 n J ! " ‰ ! ; QR ;- . ; (+L) “ ¾ 1 ” 6 : 7 ‰ ! Y Z, ; , - X ‰ ! tr 9 61qJ $ , a G ! $ 61qJ $ , : :- ( ) 7 ‰ ! ¾ 1 ! ! 7 , H$ 7 , 6 V 7 6 y w ¤7 F‡ ; (N) ‰ 6 " Œ C ! H ‰! H ; @ ( ) 3 - 6T n J F > ? |ä 6: , ² 6 J J ! 7 ‰ ! ।
  • 24. 6898 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 L। $ T।(() W 6T $ h$ : À , @$ $ T $ । (&) 6T $ H ! @$ $ 6 -ÇÈ , $ $ $ $ $ N 6 -ÇÈ , N 6 • $ । 6 " & " )। D Y।@$ $ H ‘O , a D Y : , : :- ( ) 4 4t p; (N) |É -" ; ( ) - . ( !" ); (F) -" ( ); (€) -" (— W ! $H C); (.) - . ( "Y ); (V) - . ( Ú Û ); (4) -" ; (®) 6 J -" 6 J -" ( ) 6 J - . ( Ú Û ), 6 J - . ( "Y ), 6 J - . ( !" ) !"ƒ 6 J -" ; (±) m -" m -" ( ), . ( "Y ), . ( Ú Û ), . ( !" ) !"ƒ m -" ; (C) H -" ; (‹) -" D 6 YZ H -" -2 $ - ” • 6 3 ; (p) -" ; (å) 6 J -" ; @ ( ) !" ।
  • 25. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6899 o। D Y ।(() 4X $ 9 - Y, D Y J $ । (&) p, * U , n J D Y 9 ! । (L) p, ‹ ‹ - Y, 4 É -. । /। Y- 6 । p, !" * , D Y Y- 6 D Y 6 । M। D Y 6 ¾ 9 < । p, !" * , D Y 7 6 ˆ 9 < ‰ । ,। D Y ! r 9 @ 6 YZ।(() @$ $ 6T T Y, @$ $ 6 p Y- 9 ‰ ! , !È ( ) $ Y- 9 ‰ ! । (&) - . ( !" ) a ‰ ! , : :- ( ) @$ $ 6 ¾ !" ; (N) !" H E â ¾ @ " H’ YZ " J ; ( ) p C p D ! " U - - @ B " 61qJ ! " ; @ (F) p D 6T । (L) - . ( Ú Û ) a ‰ ! , : :- ( ) ! ! › S 4T Û ; (N) Û ; - E š › QR p QG ; ( ) 6 " (L @ 6 " (o @ H l N , 5 9 6 - " J ;
  • 26. 6900 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (F) 3• 5 H!F C ; 1 6T 6 - - 4T @ 4 - ! ß …U 4T 4 4 Y - S @ 4X Y, H Jb - - . B " ! 4T !1 . ; (€) 6T $ * 68 - ! p D 6 6T ; ()) p, !" * , D Y 6 YZ , @ 4 , D Y 6 YZ ß á @ D Y 9 Y- 6T D Y C ¾ 1 । (o) H - ()) @ H l N @$b ¾ 1 t $ @ ¾ 1 $ V $ $ ƒ ;- S $ । (/) p, !" * , ! ˆ । +। HE v D Dr ।@$ $ 6 Y Z, ! D Y 6T D Y * ˆ GJ , $ HJb D Y v 6 - ? N V HJ $ „… । ('। p !" 68 ।@$ $ 6 - ‰ ! Y Z QR - @ 6T T n J, HJb ‰ ! Y Z, p D , - - , 4 5 !", !" !" 68 : " : , ;- . Y Z m 6 J -" ( ) -" ( ) @ . ¾ Y $ @$b !", !" !" ! $ । ((। H -" !" ।@$ $ 6 ;- . H -" D Y 6 ¾ : $ D Y 6: p D @ - G Y- ? 6T n J H -" 6: !" !" ! । (&। ; - !"ƒ 6 J -" Y- ।(() -" , p 8 - ! ; -, N "G !" * , 6 YZ !R - - - - ¨ !R n J n J ¨ ‰
  • 27. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6901 ;- ‰ ! 4T @$ - - !" ! , @$ $ 6 D Y Y- 9 ;- HJ D Y 6n ¶Î D Y D $ । (&) H - (() @ 6 4 5 !", @$ $ $ 6 6 D Y 3 ~ 6n ¶U D Y $ V • $ । 6 " L w $xX (L। w $xX ^ ।(() @$ $ 6 w $xX ‰ ! H ‘ O @ 4 pŽ @ 4 É !È -• , - - , w $xX ‹ । (&) n J w $xX !È J $ , ! - ( ) - p !È $ : - p ! È ! r : ; (N) 4 44 V V ; ( ) -" $ : ; (F) L&M @ 6 $ 4 @ " 6 X (' (!") W 6 f ‰’ ; (€) " : 9 ; 1 $ N ž "Gf @ 6 X (' (!") W 6 f ‰’ ; (L) , w $xX !È ! -2 $ @ 4 !È , p !È V V , pŽ । ()। D w $xX Y- ।(() pŽ D ¯ "G Y Z ¨ Y Z n ;- U 1 ! $ , w $xX Y- 9 7 w $xX 7 , 6 á H l N , D y $ । (&) H - (() @ 6 ¯ 6 X & (Ì$) 4 !È : ।
  • 28. 6902 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (o। U 1।(() H - (&) @ (L) @ Y, - - Y Z B !R G É ^ ! È - - E U 1 š $ । (&) G !È - J $ N $ @ H pŽ w $xX @ @ ! È C „ 4T @ HJ Y Z G ‡ É ^ w $xX !È , :- „ V , - - E U 1 š $ । (L) w $xX & (Ì$) 4 !È : @ - - ’ $ , HJ - - ‡ „ H ‘ O w $xX 6 J !È @ - - U 1 6 J ! È -• ¯ w $xX !È 6 " - - 68 š $ । (/। @ 4 !È D Y- । () @ h$ : À , w $xX Y- 9 $ @ @ !È D Ü: “: n !" ! । (M। U < ।@$ $ Y, w $xX $ 4t 9 7 æ ˆ Â E 6T T Â E Y Z Hz{ G 7 ; 1 U । 6 " ) :- 62 E (,। ।(() G n J - C E , , " S $ । (&) @$ $ Y, ! D $ 6 G E , , " S $ : G n 6T - ! 6 4 H , , " S $ ।
  • 29. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6903 (L) @$ $ 8 a ! , , " S $ , : :- ( ) HW ; (N) 6 S- ; ( ) X - ; @ (F) 6T । ()) @$ $ Y, ! D $ 6 9 5 . 4 6: 6T . 4 , S $ । (o) @$ h$ : À , a YZ 7 6 " M @ ?- 3 $ , : :- ( ) 7 ; (N) X " ; @ ( ) C , "ç4C, p $-, 6 $ $- 6: @$b 5 N 4 6: ? $ @$b ?। (+। 6 J ।@$ $ 6T T h$ : À , H J D Y 8 - ! n n J ! " @$b n J G n " ! - B ! @$b n J @$ $ 6 ! o'% ( " " ") o ( •.) Y C , @$ Ì$ - 2 6 , 6 J " । &'। -! , ? : X H । $ Y Z G ! D ! N 5 $ - , ! - ( ) -! ? @ ! F G -! ? 4T " š 6 : - 5 ! 7 j : X V; 6: (N) @ ! F G 5 6 : - 5 5 6 : - : X V,
  • 30. 6904 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 $ Y Z @$ $ 6T T éê , !3 ( ) H l N : X H 6: , YZ- , !3 (N) H l N F G 5 6 : - 5 5 6 : - : X H o'% ( " " ") " y $ । &(। C 6 ! " !"¾ ‰ E H 4 - ।(() $ Y Z ! " ! C ! " , @$b !"¾ ‰ E « 9 @ ! HJb ‰ E 64 HW 5 ‰ 1 G4 n É H ˆ n: 6: H ˆ n É H -" C 1 G4 - , $Y Z H -" !"¾ ‰ E T ¼ 4 7 j - - 6: 4 - HJ ! H @ ! । (&) H - (() @ @$ $ ! " W 6T $ 6 Hz{ ! éê । (L) H - (() @ 6 4 - Y Z ! J „ B ! $ । ()) H -" H - (() @ 6 4 - ! ‰! ! Y 6T ‰! ; 4 ? ! । (o) $ Y Z H -" Ô J : , ! C 6 ! " !"ˆ ‰ E V, $ Y Z HJ ‰ E G ! " 9 ! " !1 । (/) p, C 6 ! " ‰ E ! " . 5 ‰ E HU  ( ) $b H J . $b n ˆ S ; (N) H -" a @$b D Y 68 « !1 . -E ë ! , 68- ! n ˆ S । &&। Y (retained earnings), (reserve), H*¿E (surplus), $ X ! H ।@$ $ W 6T $ h$ : À , ! G ‰ $ , (++) ((++) (, $ ) @ 6 - @ !" ¤ @• . Ç qJ ‰ D Y 6:
  • 31. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6905 , H*¿ E, H -$ 6 H , ƒ G " C $ 6: ˆ 1 : @ HJ ˆ 1 6 : - ƒ G " C M'% ( E " ") 6 ;- , $ $ G ‰ D $ - 6: ˆ 1 $ V H ('% (!" " ") ! $ । &L। ¤ X " H ।@$ $ W 6T $ h$ : À , ! G ‰ $ , (++) ((++) (, $ ) @ 6 - @ !" ¤ @• . Ç qJ ‰ D F G 5 ¤ X " F G 5 ! X " 6 ;- 6: ! X " n ¤ X " F G $ , $ G ‰ D F G 5 ¤ X " H ('% (!" " ") ! $ । &)। "G ! - 2 - t ! !" , $ X !।(() $ Y Z n J D H :- 3 @ " " $ HW @$ $ - n É • $ V, $ Y Z HJ HJb n É • $ । (&) $ Y Z :- 3 9 4X 6T T 6: " @ 3 " Y, @$ $ - n J 6 ! " !" B ! $ V, $ Y Z HJb !" B : । &o। "G । $ Y Z 6R- 3 n J ¨ 4T !R 4T "G $ V $ Y Z HJb $ । * 62 9 &/। - C 9 ।@$ $ Y, G n J - C 61qJ $ - ( ) n J Y Z, HW $ (derived) a , - (6) HJ W ! " C H . (accrued) Hz{ (arised), 6: H . Hz{ $ V •; ( ) HJ W ! " C H . Hz{ ;
  • 32. 6906 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ($) HJ W ! " HJ n J Y š š $ V •; (µ) HJ W ! " HJ n J Y š š $ V •; (N) 6 n J Y Z, HW $ a , - (6) HJ W ! " C H . Hz{ , 6: H . Hz{ $ V •; ( ) HJ W ! " HJ n J Y š š $ V •। &M। ! " H . Hz{ • । a 7 ! " H . Hz{ $ V • $ , : :- ( ) " ˆ " G . $ N qJ , ! - (6) ! " 6 4 ; ( ) ! ! ˆ D Y D ! " " ; (N) a HW $ XY Y , H . Hz{ , : :- (6) ! " 6 ˆ ˆ ˆ ; ( ) ! " Õ- Ö" (intangible) ‰ E, ! " Õ- ‰ E, 6 , 6: 6T HW ; ($) ! " 6 ˆ ‰ E ¾ 1 ; (µ) ! " 6 ˆ ; C $ w - 2 - • ; ; (H) ! " n Ù Ö" ‰ E;
  • 33. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6907 n É ।@$ H ‘O , ( ) ! " ‰ " , C : À , ! " : ‰ E • $ ; (N) Ö" ‰ E ! " Õ- ‰ E • $ , ! (6) Ö" ‰ E ! " « ; ( ) $ Y Z Ö" ‰ E - ! " 6 , $ Y Z Ö" ‰ E‡ ! H 6 ! " 6 ˆ ˆ @¤ ì - Ž QR : ( ) ! " 6 ‰ " ¾ 1 $ , HJ " ¾ 1 N $ F‡ H , @ HJ ‰ ! " ‰! : HJ ¾ 1 " 7 j ÞÀ ! " 6 ˆ ‰ ! 7 j ‰ ÞÀ 1 6Æ ! " 6 ˆ ‰! ¾ 1 • $ ; (F) ! " ‰ D ! " " X "; (€) B! ! , !  (6) !" D ! ; ( ) n J D ! , a Y Z 4X $ , ! · 5 6: (() ! " $ š ; @ (&) ! " n . H ‘ O ! " 6 ˆ HW $ 64 H ‘ O n Ù ;
  • 34. 6908 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ($) ! " n . H ‘ O ! " 6 ˆ HW $ 64 H ‘ O š n Ù · 5 6 : 6 D ! ; (.) 4T 3 ? , !  (6) !" D ! ; ( ) n J D ! , a Y Z 4X $ , ! HJ 3- (() ! " n . H ‘ O š ! ; 6: (&) ! " 6 ˆ HW $ 64 H ‘ O š ! ; ($) ! " 6 ˆ n . ! " 6 ˆ 6T HW $ 64 YX š 3 6 D ! ; (V) X ‡ ,  (6) !" D " y; ( ) n J D ! , a Y Z H 4X $ , ! HJ X ‡ (() ! " n . H ‘ O t°, ‰ E › š - ! ; 6:
  • 35. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6909 (&) ! " 6 ˆ HW $ 64 H ‘ O t°, ‰ E › š - ! ; ($) ! " 6 ˆ n . ! " 6 ˆ 6T HW $ 64 4T n Ù t°, ‰ E › š - 6 D " y; (4) ! " 6 X1 ³´ $ Y 6 * H . ! - ß á - - -। &,। - C 9 @ $ Ì$ 61qJ 9 । $ Y Z G 6: n J H . Hz{ $ 6: H . Hz{ $ V • $ ¡ " - C 61qJ $ V $ Y Z HJ 6: HJ n J ! " 6T G š š $ V • $ - C 61qJ $ । 6 " o :- 62 - C &+। - C । N - C $ । L'। N 7 ।@$ $ ’b h : , @ - C 4T, a @ ‡ N ¨ U $ , : : ( ) . $ ; (N) ž $ ; ( ) 5 G $ ;
  • 36. 6910 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (F) n $ ; (€) 7 ; (.) : ‰! $ ; (V) 6T T HW $ । L(। @ – ।(() @$ $ ’b h : , a 7 n J - C 61qJ $ , : : ( ) HJ n J 3 - 6 " ! n J F !È $ , HJ 3 - n J F 6 "; (N) HJ n J t - u 6 ? â 1 , ! (6) HJ t - u 6 ? â 1 H " ; ( ) @$b H HJ n J J P < : ; ($) @$b @ – $œ : " : , HJ t - u 6 ? â 1 “: $ @$ 4X $ । (&) n J 3 - 6 " ! n J F !È $ , HJ 3 - n J F 6 " ab vZ * b $ , : :- = N + ( - F) @ € %, N  = 3 - n J F $ HJ n J 6 ", N = HJ 3 - n J F $ HJ n J D ? , B!, -" 6T T G , = HJ 3 - n J F - C , F = HJ 3 - n J F D 6 " ! !È ! , B!, -" 6T T G 3 , € = HJ 3 - n J F HJ n J " " ।
  • 37. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6911 * 62 . $ L&। . $ ।(() H - (&) @ Y, . $ 6 : a 7 61qJ $ , : : ( ) . $ ? ™ : ?, 9 B -B ; (N) -. " â- $ 6 4 ; ( ) 6 ; (F) 6 à $ ? 6Æ B । (&) a ? 7 . $ @ 61qJ $ , : : ( ) " Œ . @$b 6T -. C, p , .é, 9 X 6 " ; 1 . W n ! ? 6:; (N) ¡ b @ . ! r 4T ? @ n , î- 9 I! । n É ।@$ H ‘O , ( ) “ ” 6: -. D . $ ? 5 6Æ @ a G $ 61qJ $ , : : (6) , -† ¨ - ; ( ) , h‡ , h‡ ! , , 3, -" , 9 C $-; ($) 6 S- ; (µ) 8 G , 6X 8$‡, " $ ! ¡ ; (H) À$ 4C; (¶) -† ? 6: -† 6 J ?;
  • 38. 6912 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (N) “ -† ?” 6: “ -† 6 J ?” 6 : 61qJ $  (6) . 6 ? Y , H -$ 6 H ; ( ) Ã 6T -. 68! 6 " n 6 "R 6 "; ($) . } J " 3 ? 6Æ B ! T ¼ 4 7j; (µ) . ! . 6T " 6 ? 6Æ B ! T ¼ 4 7j; ( ) “ À$ 4C” 6: D -. !E $ ‡ " B , a " 7 $ 61qJ $ , : : (6) 7 , , 6 S- , HW , ! , h‡ ! 9 9 C $-; ( ) t 5 Ã , 68 - ! " , 68 - ! 8 G 9 68 - ! X !E .•! ; (F) “7 ” 6: - 6T ! E 6T T @ B , a B ! $ 61qJ $ , : : (6) , À$ 4C, 6X 8$‡, 9 B ; @ ( ) D -. ’ !E .•! ; (€) “ ” 6: ! : @ - ! " : Y HJ 4 ‰’ n J9 • $ ।
  • 39. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6913 LL। À$ 4C, 9 B ! : 7j । : 7 j ! À$ 4C, 9 B n 6T T À$ 4C, 9 B : 7j a - $ , : : ; - À$ 4C, , B , $ X ! 7j (() (&) (L) (। B ( ) ž ¡ D " $ 6: D n ˆ $ G 7j; (N) ¢ 5 ž ? Y Z 68 =! ( ) 68 ž @ " ž : X। &। - C ž B ( ) &o'' 1 ž Y Z - (' (!") 4 C ; (N) &o'' 6 @$b ž Y Z - &o (º .") 4 C । L। 6T À$ 4C, B À$ 4C, B : 7j T ¼ 4 7j। L)। -. " â- $ 6 4 ।(() -. " â- 6: } J n ˆ 6 @ ‡ ‰  ( ) -. ‰ -. " $BX ; (N) @ ‡ w ¤ w ¤ " $BX @ ƒ w ¤ w ¤ ! - HJ " HJ ‰ ‰ -. $BX ।
  • 40. 6914 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (&) -. " â - 6 " ? $ , " ? W - N - . $ $ , N  = ? N " T ¼ 4 7j, N = " 64 n । (L) H - (&) @ " 64 n a n 7 3 x® $ , : :- ( ) -. " 64 ! 7j " : ; (N) -. " 64 6 B ! ! 7j " : । ()) -. " â - 6 " 64 ? 6 B -. ; ¾ 1 . $ —N - $ , N  = " 64 6 B ; ¾ 1 7j, N = " 64 6 B ! " 7j। D 62 ž $ Lo। f ।@$ 62 H ‘O , (() “š ‰ E” 6: ( ) Z, 3• , 3‡ HJ š 6 =Õ 6 "; @ (N) š – - H ˆ HJ – -, N 61qJ $ ; (&) “ ž ! ” 6: - tr X n !R - 4T ‰ E n 6 ! , 4t - H H , 3 n , n , H’ 7 : ^ 6: |! 4 ‰ D 6T n J ž ! 61qJ $ ;
  • 41. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6915 (L) “ ‰ E” 6: š ‰ E, 4 -, Z, 3• , N , n P , < , n J 9 7 5 6T Ü ‰!, ž ! । L/। ž $ ।(() n J ‰ E - C ž 7j $ @$ 62 - C 68 - ! y N . ! ! 6 "R : $ $ HJ ‰ E $ HJ n J ž $ । (&) n J ‰ E 6 " HJ n J 4 n H ‘ O 4 : @ $ ? HJ n J n $ N y $ , @ HJ 6 " 4T @$ 4X $ । (L) ‰ E ž 5 , , 4X n " G $ H , ž $ N 6 $ । ()) Y Z @ n J H - (() @ H l N ‰ E - , $ Y Z HJ ‰ E ž $ n J ? a $ , : : ! ‰ E n J 6 " - B !R @ Ä - " 8 ! ‰ E n J 6 " - B !R HJ ‰ E ž $ n J Y Z HJ n J n J F $ । LM। - C ž 7j । G ‰ E - C ž 7j a vZ 8 $ , : : = (N+ +F)-€-., N  = - C ž 7j, N = HJ ‰ E $ ? ž - , ‰ E G 7j, @$ Ì$ - 2 6 , = HJ G HJ ‰ E $ ? 6 S- ž 5 6:, -$ 6 H ,
  • 42. 6916 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 F = HJ G HJ ‰ E $ ? 6T 6Æ B 6:7j, ‘N’ ‘ ’ H l N 6 Æ 6 J, € = @$b 6 S- 6Æ, ƒ G š $ - C ž 7 j 61qJ $ V , HJ 6 S- .X G ž ž S D -• $ V, . = £T : " : , ž : ‰ H -" - L' N - 2 6 $ । L,। ž $ ? Y Z 68 - ! y 4 7 । ž $ ? Y Z a N . 4 y $ , : : ( ) ‰ E Y Î ³´ - $ 4T " - -; (N) ‰ E 64 , - , â , - ß á - 4T : ^ $ 7 · S $ $ · H " B! | 3 ; ( ) ‰ E H " , 3 6T G . 4, 7 . 4 5 ; (F) - - , ž S , 9 á ï " , ÌXW, Y Y 9 ’ -Ü ; 1 n 4T a H l N 6Æ, : : ; - ‰ E 4 y N . ( - C ž 7 j " ) (() (&) (L) (। 4X 4 n Ù š ‰ E L'% ( Z" " ")
  • 43. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6917 (() (&) (L) &। 6 4X H ‘ O n Ù š ‰ E &o% (º ." " ") L। 6T T ‰ E ( 4X Y Z) ('% (!" " "): " : , $ Y Z ž S ‰ E ž " " " @$ 68 = ! n 7 ! . 4 " , $ Y Z @$ 4 4X $ ; (€) ‰ E 64 , - , - - , - ß á - 4T n Ù 7 · H : ^ ž - B! | 3 " $ : $ B! | 3 ž „… QR G $ @ !; - - C L ( ) G - ¾ 4 y $ ; (.) ž - B! | 3 6 ", ! : , !3 (€)- - 4 y $ । L+। N . 68 - ! - U ।(() HW 4X @$b n Y Z HW S $ , 6: ! 5 @$ $ 68 : - 68Ø 4- $ , HJ n @$ 62 6 N . 68 - ! y $ । (&) ‰ E " ž ! Y Z " ž 8 N . 68 - ! y $ । (L) $ Y Z ‰ E G 6 " G " 4T ž ! , $ Y Z ž ! 5 - 8 N . 68 - ! y $ । . : 62 5 G $ )'। 5 G $ ।(() n J 5 G ‰ $ 6 4 5 G $ ¨ U $ । (&) n J D HW ! 9 ; 5 . @ @ ; Ë 6 : )'% (. l" " ") n @ /'% (G C " ") 5 G $ • $ ।
  • 44. 6918 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (L) 5 G 6 : HÕ , „- N , – - 5 n , -| 9 - V N - , ‚ 4 N - , , – - 4 . G !, p--Ì HW ! , ‹, D 9 ¬Ý HW ! , 3 , ð 9 -ñ HW ! @ 4 HW ! 61qJ $ । )(। "G 5 G ।(() )' @ - S éê , "G 5 G Y Z @$ 4X $ । (&) ‰! ! )' @ 5 G 4 n Ù $ G ; $ a $ , : : ; - ; Ë 6: . 6 : - (() (&) (L) (। ; Ë 6: ! ‰ ! 64 7j $ 6 -N @ - - 6: HJ G QR ! ‘7 ’ ¨ • $ ; N- @ - - 6: HJ G QR ! “5 G $ ” ¨ • $ । &। ; Ë 6: ! ‰ ! 64 7j $ 6 , 6 7j $ 6 - @ - - 6: HJ G QR ! “5 G $ ” ¨ • $ । (L) G ! D 5 G 4 n Ù ‰! XJ, ÄÍ Î $ - , È 4 Y ? 6: HJ ‰ ! 6 7 j 6 $ HJ 6: a 5 G $ N 61qJ $ , : : ; - ; Ë 6: . 6 : - (() (&) (L) (। - , È 4 Y ! 6: ! ‰ ! 64 7j $ 6 -N @ - - 6: HJ G QR ! ‘7 ’ ¨ • $ ; N- @ - - 6: HJ G QR ! ‘5 G $ ’ ¨ • $ ।
  • 45. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6919 (() (&) (L) &। - , È 4 Y ! 6: ! ‰ ! 64 7j $ 6 , 6 7j $ 6 - @ - - 6: HJ G QR ! ‘5 G $ ’ ¨ • $ । ()) @$ H ‘O , = ‰ ! ; Ë 6: , YZ- , ‰ ! - , È 4 Y ! ? 6:, N= ‰ ! 64 7j, @ = D 3 6 6 . 68 - ! ‰ ! 5 6 7j, - x® $ । (o) H - (&) @ (L) @ - (&) 68 ; Ë 6: , YZ- , ‰ ! - , È 4 Y ! ? 6: @ 6 7 j : X · s $ 3 3 ‘5 G $ ’ N n • $ @ 68 - ! 4 61qJ $ । )&। 5 G $ N Y Z 68 - ! 4 7 ।(() @$ $ 6 , G n J 5 G $ N y Y Z, HJ W ! D , 7 n n J n n , ¡ b @ 5 G H ‘ O n 6: 4 68 - ! y $ @ a 4 7 4 • $ , : : ( ) 5 G H ‘ O n Ù – - P H " , – - H’ N 4 ; (N) 5 G H ‘ O n Ù – - P 4T " y ž , H’ 9 Y n @ . G ! n ; ( ) 5 G H ‘ O š · " y B! | 3 ;
  • 46. 6920 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (F) 5 G 4 n Ù < 9 Ç - ! Y Y 9 - - @ . G ! 4T ! „ - , W QR ; ; 1 n ; (€) – - P Y 6: – - P $ HW ! 3 • Y 6: ! „ E YX " y - - -; (.) 5 Ì 6: 6T Y $ 5 G Y -E n 6:; (V) D 3 68 - ! - 68 a N . 7  (6) ! D QR 5 G n Ù ‰ ! 6 . ; ( ) QR 5 G 4 n Ù Ö" ‰ ! 6X - C $ 4" ; (4) $ Y Z ! 5 G 4 n Ù „ Š X $ V ˆ 6Y- $ V $ Y Z HJ „ 5 ; 7j @ , YZ- , $ „ ; - ; $ ? 6:, @$ Ì$ : X - - 6Æ; (®) D Ö~ 5 5 G ‰ p " !È ! " 3 ‰ 5 n , 7 5 ; (±) p D 68 - ! $ V @$b â - ‰ G H ! " ! "Y ! 5 n ; (C) 5 G ‰ I f G . N 5 n @$b I f G . 5 n * G ‡ ¡ 9 @ 1 ! 5 G H’ YX ! " . $ V। (&) @$ 6 n ÞÀ 6 " 5 G $ @ ‰ ÞÀ 6 "$ 68 - ! y n • $ ।
  • 47. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6921 )L। Y Y Y Z "G 4 ।(() ! $ - ,— ( ) ! - Y U V ; (N) ! @$b U V E ! G U 1 H 9 d H -" C - $ V; ( ) ! ! p 7 Y n: $ V ; (F) ! ! p 7 Y V . $ y , $ , 6T h$ : À , HJb HW ! 5 G • 4 7 j /'% (G C " ") 68 - ! n • $ । (&) $ Y Z – - P - , , 6 " 5 G $ ? $ $ Y Z @$ 4X $ । ))। Y Z 4 68 - ! $ ।(() HW S 4X @$b Y Z 6 " M @ $ @$ 62 6 ! 5 4 68 - ! $ । (&) oo @ @$b 4X $ @$ 62 ‰ । - 62 n $ )o। n $ । ! a 7 n $ ¨ U $ , : : ( ) G - ! D . . • n 9 | 3 ; (N) n " 4 ‹ @$b ‹ D H !È ! !R ! - 2 - 6 4 ;
  • 48. 6922 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ( ) n J 6 , - d n ÃW n ‰ ‰ Hz{ B T ¼ 4 7j, 6 : b 1 y H H ; (F) n ˆ ‰ , |! n ˆ ‰ , D Hz{ n ˆ 3; (€) 4 6: 6 T - ‰! 6T n J C 4 ! 4! n , - 9 : ^ D ™ 6:; (.) D 3 Y |¹ - $ ! (realized gain); (V) « $ 9 n $ G š । )/। n $ "G YZ 7 ।(() )o @ - S éê , "G Y Z, n $ Y Z @$ 4X $ । (&) ! n 4T $ V $ n n Ù ‰! ! G ; , $ HJ ; Ë - $ ab , : : ; - ; Ë 6: - (() (&) (L) (। ; Ë 6: ! ‰ ! 64 7j $ 6 -N @ - - 6: HJ G ! ‘7 ’ ¨ • $ ; N- @ - - 6: HJ G ! ‘n $ ’ ¨ • $ । &। ; Ë 6: ! ‰ ! 64 7j $ 6 , 6 7j $ 6 - @ - - 6: HJ G ! ‘n $ ’ ¨ • $ ।
  • 49. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6923 (L) ! n n Ù $ ‰! XJ, ÄÍ Î $ - , È 4 Y 6: ? $ - ! HJ ‰ ! 6 7 j . $ 6 $ @$ Y Z 6Æ $ ab , : : ; - ; Ë 6: - (() (&) (L) (। - , È 4 Y ! 6: ! ‰ ! 64 7j $ 6 -N @ - - 6: HJ G QR ! ‘7 ’ ¨ • $ ; N- @ - - 6: HJ G QR ! ‘n $ ’ ¨ • $ । &। - , È 4 Y ! 6: ! ‰ ! 64 7j $ 6 , 6 7j $ 6 $ Y Z > , $ Y Z - @ - - 6: HJ G QR ! ‘n $ ’ ¨ • $ ; $ Y Z < , $ Y Z - @ - - 6: HJ G QR ! ‘n $ ’ Y Z )+ @ 6 n 68 - ! $ । ()) H - (&) @ (L) @ - (&) 68 ; Ë 6: , YZ- , ‰ ! - , È 4 Y ! ? 6: @ 6 7 j : X · s $ 3 3 n $ N n • $ @ H 68 - ! 4 61qJ $ । (o) H - (&) @ (L) @ - = ‰ ! - , È 4 Y ! ? 6:, N = ‰ ! 64 7j, @ = D 3 6 6 . 68 - ! ‰ ! 5 6 7j, - x® $ ।
  • 50. 6924 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (/) ! ? ! D 68Ø Å 5 ? C ¡ " G 6T n J C ¾ 1 : , $ @$b ¾ 1 C 8 ? 7j HJ G ! n $ ¨ • $ । (M) ! G @$ 62 6 n J C ! B! | 3 ! N . 4 @ $ G 4 $ V "G $ ƒ L ( ) W - 2 ! HJ B! | 3 " $ L ( ) W - ? ƒ G HJ B! | 3 6 " 6Æ ! n $ ¨ • $ : " : , • $ V @$b B! | 3 ! ƒ W " , $ HJ " QR G HJ 6Æ ! $ ! $ । (,) G @$ 62 6 ! ! w p ! 9 @ — ( ) ƒ HJ G ! ! w p ! ! B ? $ $ B 6:7j B ? G ! n $ ¨ • $ ; (N) HJ w p ! $ G 9 $ V "G $ ƒ L ( ) W - 2 ! w p ! 6 " 6 " : $ HJ 6 " w p ! HJ L ( ) W - ? ƒ G ! n $ ¨ • $ : " : , • $ V @$b w p ! ! ƒ W " $ " QR G $ 6Æ ! ! $ । (+) ! G @$ 62 6 , À· N . 4 @ ƒ G ! ! $ 4 , À· N . ! B ? $ $ B 6:7j B ? G ! n $ ¨ • $ ।
  • 51. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6925 ((') (,' @ 6 C ! N Y Z W C ! N $ V ƒ o ( •.) W - 2 - ! " d 7 - F C n $ ¨ • $ । ((() : ^ Y Z, !" n D À· Û 4 · ¨ T 5 · H B! | 3 $ G Y ; pC ! $ , 6: $ G 5 š $ , Ì$ - 2 $ G : ^ n $ ¨ 61qJ $ । ((&) @$ H ‘O , ( ) ; ‰!‡ n n Ù $ V, $ n ‰! ; - QR G ! D . $ V • $ ; (N) ! n n Ù $ ‰! ! " ? ˆ 1 $ , HJ ? ˆ 1 N$ ‰! ; N • $ @ ‰ ! ; 7j H ; ! ? 6: . $ । )M। n | 3 । a - (&) @ H l N n | 3 - (L) @ 3 68 $ , : : ; - n 3 (() (&) (L) (। - n . : 3 &। 5 y , N 4 I 6T T N 4 H E 9 68 « - 3 ),। 3C n “: . । n J D 3C . $ HJ n J 6T T n $ “: 9 t < n . $ ।
  • 52. 6926 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 )+। n $ Y Z 68 - ! y 4 7 ।@$ $ Y, G n J n $ Y Z X t < @ ’ n 4T a n 7 4 61qJ $ , : : ( ) •. - , -†!, n H ‘ O 9 n n -E • ; ! n @ 6 -†! n ; (N) @$ $ 9 ! $ , (++' ((++' )) $ ) @ 6 " , n H ‘ O " @$b „×- !, Ü , ˆ , – - H’ N 4 9 3; ( ) n H ‘ O n Ù – - P 4T " y ž , H’ 9 Y n ; (F) @$ $ 6 . $ @$b n , j n ¨ - ; (€) - - 9 Y n ; (.) n H ‘ O 5 9 " - - -; (V) ÌXW 9 ô 6T T G n ; (4) • , õ @ 3 9 p . 4; (®) ; QR -" , ! , p HŽ 9 Ž . 4 5 n ; (±) f 9 . n ; (C) -ƒ ! "Y ! n ; (‹) ; ! ë , C 9 ! n ; (p) 9 î- ! n ; (å) $Ž C , p 9 C ; 1 n ; ( ) $ , Y 9 6T T " ! S ; 1 n ; ( ) ™ 9 6 :" ; 1 n ;
  • 53. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6927 (:) D 3 Y, I ! " |¹ ! - Y ; (!) õ 4X - " 3- ! B ! n 4T .•! ; ( ) D Ö~ 5 wp p " !È ! " 3 ‰ 5 n ; ( ) X ‡, 3, p 6 3 n ; ( ) ¨ - 6 "S , j @ !" ¨ - j 3 H ¥" $ , &''/ (&''/ &o $ ) @ &L) @ 6 ˆ ¨ - j 3 H ¥" !E 6: ! " C n | 3 o% ( •. " ") @ 6 ; @ (3) ¡ 9 @ 1 n H ‘ O 5 6T T n । o'। n $ Y Z 68 - ! y "G 4 7 ।(() a n 7 D 3 68 - ! - 9 " 68 4 y $ , : : ( ) 6 . ; (N) d 6 . ; ( ) r • 6 . ; (F) 6X - C $ 4" ; @ (€) G 9 H’ n । (&) D 3 ‰! ! G ; @ $ ; Ë 6: ! 6 7j 6 Y - , $ ! D 4 ! Y, 6 7j @ ; Ë 6 : : X - - 6Æ। (L) o( 68 68 - ! À· n n $ Y Z 4 $ । ()) o& 9 oL 68 68 - ! B! n n $ Y Z 4 $ ।
  • 54. 6928 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 o(। À· n 68 - ! ।(() n 9 : ^ n 6T T Y Z À· n 68 - ! y $ , ! ) À· À· 6 " 6 ! Áž 1 @ n N 6 ! " ; (N) À· 6 6: 6 ! -E Ü J ! Y š $ : ; ( ) À· À· 6 " G $ : । (&) n 9 : ^ Y Z À· n 68 - ! y $ , !- ( ) À· À· 6 " International Accounting Standards (IAS) 9 ! " 4X n 9 : ^ D 6 ! Áž 1 @ n N 6 ! " ; (N) À· 6 6: 6 ! -E Ü J ! Y š ; ( ) À· À· 6 " G $ : । o&। B! | 3 "G 4 ।(() n H ‘ O 5 7 H B! " , YZ- , | 3 6: " $ n n 68 - ! $ । (&) ! !N , 5 6 : 6 " n 6T H ‘ O n $ V 5 6 : 6 4 ‰ ! 6 " n 6T : 9 ˆ 1 $ V N 6: ö ˆ 1 n , $ HJ 6: ‰ ! 6 " n 4 n $ V $ 6 " 8 B! | 3 n 68 - ! $ । oL। B! 68 - ! Y Z "G - ।(() @$ $ 6T T h$ : À , H - (&) @ Y, n 9 : ^ n n J D &LL @ f ^ G B! n 68 - ! Y Z p D U 9 - 68 68 - ! $ ।
  • 55. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6929 (&) H - (() @ h$ : À , G " B ! - (o ( ) Y C 6 ;- @$ 4X $ । o)। 4 68 - ! " ।(() G @$ 62 6 @$b n ! 4 68 - ! ¡ " ‰ ! r $ HJ ‰! ! @ $ G 4 68 - ! y $ । (&) )+ @ 6 n 68 - ! Y Z QR n 4X Ü J . $ @ a G ! 4X Ü J . Y Z - 9 $ , : : ( ) ! 5 n n $ 64 H ‘ O ; (N) ! 5 n 4t 5 ; @ ( ) ! 5 n QR ˆ J । oo। Y Z 4 68 - ! y 9 ।@$ 62 h$ : À , a Y Z n $ a 4 7 68 - ! y $ , : : ( ) n " Y Z 6 " M @ : : $; (N) 3 - n J F D 3 - 6 " ! n J F !È !E B!, , -" G ; ( ) ‰ D " Œ . -" p HŽ ! ; (F) L& @ n É f À$ 4C ! -. !E (' (!") Y C 6 J 6Æ: " : , D , 4 C f * , U 1 E ¯ -† p B " ¾ 4T -. ! 6: ! Y Z @$ h$ 4X $ ;
  • 56. 6930 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (€) X ‡, $ ~ 3, 3, Ü" ! 3, 3 Ö" ‰ E n ! 5 - 5 6T 3 ! - C n - R Y Z : ! " C n | 3 ('% (!" " ") @ 6 J n ; (.) ! " « @$b ‰ D 5 p 6 3 6: $÷ -ø n , -$ 6 H , @ Y Z : ! " C n | 3 ('% (!" " ") @ 6 J n ; (V) n 4 !" î- ‰ n Y Z : ! " n C 9 '.o% (£T !" - •. " ") @ 6 J 6Æ: " : , ! ! 4 !" î- $ Y Z @$ - 4X $ : 9 " : , @$ !3 6 6 J 6 Æ -: - ! H ˆ @ H 4X Ü J - $ @$ !3 !E - 4X $ ; (4) ™ n a 6 Æ 6 J 6Æ (6) ™ n 4 n b n :- (' (!") Y C )% (. " "); @ ( ) ™ n 4 n b n :- (' (!") Y C ! ƒ 6 Æ &% (Ì$ " "); (®) ú È ‰ a 6 Æ 6 J 6Æ (6) 3 - H‡ X " Y Z (() n C 9 o ( •.) ‡ C 1 &% (Ì$ " ") ;
  • 57. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6931 (&) n C 9 o ( •.) ‡ C 6 , (' (!") ‡ C 6 @$b Y Z (% (@ " ") ; (L) n C 9 (' (!") ‡ C 6 @$b Y Z '.o% (£T !" - •. " ") ; ( ) N Õ, 9 B « " Y Z (() n C 9 o ( •.) ‡ C 1 (% (@ " ") ; (&) n C 9 o ( •.) ‡ C 6 , (' (!") ‡ C 6 @$b Y Z '.o% (£T !" - •. " ") ; (L) n C 9 (' (!") ‡ C 6 @$b Y Z '.&o% (£T !" - Ì$ •. " ") ; ($) 6T T " Y Z (() n C 9 o ( •.) ‡ C 1 '.o% (£T !" - •. " ") ; (&) n C 9 o ( •.) ‡ C 6 û (' (!") ‡ C 6 @$b Y Z '.&o% (£T !" - Ì$ •. " ") ; (L) n C 9 (' (!") ‡ C 6 @$b Y Z '.(% (£T !" - @ " ") ; (±) f n 6T T . 7 n Y Z n C 9 '.o% (£T !" - •. " ") @ 6 6Æ; (C) -. . $ . @$b 6: ! n - 2 - " $ 6T - 2 - " ;
  • 58. 6932 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (‹) " ž $ . n - 2 - " $ 6T - 2 - " $ : HJ " 6:; (p) •. - ! 6 Æ " n - 2 - " $ 6T - 2 - " $ : o ( •.) Y C 6 J " 6Æ; (å) !3 (C), (‹) 9 (p) n 6T T n Y Z o' ( ") 4 C 6 J 6Æ n - 2 - " $ 6T - 2 - " $ : HJ " 6:; ( ) &/) @ H - (L) @ !3 &o, &/, &,, &+, L/, LM, )& 9 )L 68 C ! N - ! N 2 @$b n J " 6Æ, ! 6: " - HJ n J C ! N - ! N n: ; ( ) 7 5 n ! n J n ; (:) ! BÖR b ; (!) n - ¥ ‰ @$b n ; ( ) International Financial Reporting Standard - ‰ ! Right of Use ! ! 5 6 . 9 B! 4 : " : , @$ Y Z n H ‘ O n Ù – - P 4T " y ž , H’ 9 Y n 68 - ! $ ; ( ) ‰! 6 R4 Y (impairment loss); ( ) p D 6 8 - ! !E 6:; (3) U Y $ - N .।
  • 59. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6933 n É ।— @$ H ‘O , (6) “ C n | 3 ” 6: E D . n | 3 , p , 6X C 4 Ž $ 6 4 | 3 $ 61qJ $ ; ( ) “ . 7 n ” 6: n H ‘ O H ¸, 6: 6T B ! ! 5 n N . ! , f n $ 61qJ $ । o/। "G n ।(() @$ $ 6T T h$ : À , oo @ !3 ( ) @ YZ n 6T T !3 6 6 8 - ! n "G n • $ । (&) @$ 62 6 “ "G n ” “n $ ” @ "G YZ 7 • n , -• 4 C @ D 3 6 68 - ! $ @ @$b H ! $ । G^ 62 7 oM। 7 ।7 ‰ ! - ¾ 1 $ Hz{ | 3 9 7 $ : " : , International Accounting Standards (IAS) International Financial Reporting Standards (IFRS) 68 T ¼ 4 7j U 68 ‰! 5 6 : ¾ 1 $, H $ Hz{ | 3 7 $ । o,। 7 ।(() @$ $ Y, n J 7 $ ‰ ! HÊ•J 4 ; ¾ 1 7j @ HJ ‰ ! 64 7 j : X।
  • 60. 6934 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (&) @$ H ‘O , ( ) HÊ•J 4 ; ¾ 1 7j ‰ ! HÊ•J 4 ; ¾ 1 7j $ ‘ ’ @ ‘N’ @ - 2 6 , N  = ‰! ¾ 1 $ ? H . 6:; @ N = ¾ 1 N ‰ ! T ¼ 4 7j; (N) “ ‰ ! 64 7j”  (6) ‰ ! 64 7j $ a N . 7 - R- (() @$b N . HJ ‰ ! tr ¾ 1 ‰ ; (&) ‰ ! ; 7j; @ (L) L,, )&, )+, o' /) 68 68 - ! N . n HJ ‰! H’ N ., ! : ; ( ) $ Y Z ¾ 1 HJ ‰! a 64 V  (() H , ! H$ 6 ; (&) " , HE ‰ ; -; (L) X y 6 X y w ¤ ¾ 1 6 ; ()) ‰ 6 4T 7 ‰ ! - 2 -; (o) 3 - n J F ² 6 J 4 Y Z 7 ‰ ! - 2 -, $ Y Z ¾ 1 D HJ ‰ ! - 64 N T ¼ 4 7j HJ ‰ ! 64 7j . $ ।
  • 61. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6935 o+। - ।7 ‰ ! ¾ 1 $ Hz{ HJ ¾ 1 $ G F‡ $ V $ G 61qJ $ । /'। 4 68 - ! - U ।HW 4X , @$b n Y Z HW S $ @ @$ $ 68 H : : " $ , HJ n @$ 62 6 68 - ! y 4 . $ । /(। 7 6T T G ।(() ‰ ! T ¼ 4 7j ! D F G • ¡ 7j 6 Y (o% ( " ") @ 6 $ !"ƒ 6 J -" 8 - ! ; -, H -" $ ‰ ! T ¼ 4 7j । (&) ‰ ! T ¼ 4 7j ! D F G 64 7j 6 Y &o% (º ." " ") @ 6 $ H -" , p D U , HJ ‰! F G 64 7 j ; 4T ¾ ! । (L) ‰ $ , (++) ((++) (, $ ) @ 6 ^ ‰ C 6 " ! 3 - ‰! ¾ 1 3 7 Hz{ $ |J : ! ‰! ¾ 1 - 7j ‰ $ÀX$‡ । ?- 62 : ‰! $ /&। : ‰! $ ।(() n J a “ : ‰! $ ” N 6 ¨ qJ $ , : : ( ) D 68 - ! H ‡ 4 B!, | 3 » ; (N) ˆ D Y ‰ D $BX5 p 6T H ‡ 4 B!, | 3 » ;
  • 62. 6936 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ( ) a HW $ ™ B! | 3 , : : - (6) n : ^ Y - , -$ 6 H ; ( ) : • â-; (F) X "। (&) : ‰! ¾ 1 $ 6 4 7 “ : ‰! $ ” ¨ qJ $ । /L। - । n J $ G : ‰! $ ? $ $ G HJ 4- $ , @ - 2 F C, $ G 61qJ $ । /)। : ‰! $ Y Z 68 - ! y N .।“ : ‰! $ ” N Y Z, a N . 7 68 - ! $ , : : ( ) n : ^ D ! B! | 3 ! n 5 6:; (N) “ : ‰! $ ” 64 H ‘ O · 5 6 : H " B!; ( ) QR 64 H ‘ O, !3 ( ) (N) H l N n n , 5 6T n । /o। Y Z 4 68 - ! y 9 ।@$ 62 h$ : À , : ‰! $ a N . 7 68 - ! $ , : : ( ) ! " " y B! $ @$ $ 68 " $; (N) 6n ? 4X @$b : ‰! $ " B! -" ; ( ) 7 n J 5 n ।
  • 63. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6937 6R- 62 6T T HW $ //। 6T T HW $ । ! a 7 6T T HW $ N 6 ¨ qJ 9 $ , : : ( ) X ‡, $ ~ 3, f 4T 3 @ Ö" ‰ E n 6 ! - 2 - 6 4 ; (N) !E ! ; ( ) L' @ 6T N 6 ¨ qJ $ @$b HW $ । /M। 6T T HW $ "G YZ।(() // @ - S éê , "G Y Z, @$ 62 68 “6T T HW $ ” Y Z @$ 62 4X $ । (&) $ Y Z G ! 6: 6T ! ! @$b 6 Æ ; pC (any sum found credited) !N , 5 9 HW ‰ ! 1 G4 n É ! 6: ! n É H -" C 1 G4 - , $ Y Z HJ 6Æ HJ G ! “6T T HW $ ” N 61qJ $ । (L) $ Y Z ! G ‰ ! - · S n @$b ! ! ‰! , $ Y Z (F+€+.) 6 Y ( +N+ ) 6 $ , ( +N+ )- (F+€+.) @ - - 6: HJ G ! “6T T HW $ ” N 61qJ $ , N  = C ‰ ! — U, N= 5 5 N ., = 9 N n $ 6T T n , F= - C b , €= b 6n ? , @ .= F 9 € n 6T T S y ?।
  • 64. 6938 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ()) $ Y Z ! 4X -†! : ‰! n 6T ‰! n J C $ ; @ H -" Ô J P : , ! D " 7j T ¼ 4 7j 6 Y -, $ Y Z " 7j 9 T ¼ 4 7 j - 2 : X, ! • $ “6T T HW $ ” ¨ U $ । (o) } J ! 6: } J " " G ! 3, -" , Y B -7j, -$ 6 H , @$b 6: ? $ QR G ! “6T T HW $ ” N 61qJ $ । (/) 4 ž - 2 - - - - ! D G @ 6: ? ™ $ ! HJ G “6T T HW $ ” N 61qJ $ । (M) G ! D ‰! 64 " 6: $ 6 " M 68 HW S $ @$b " 6: ! HJ G “6T T HW $ ” N 61qJ $ । (,) · ! -9À 3 Y G ! ! B ? , 6 : b 1 y H H , HJ B 6:7j HJ G ! • $ @ “6T T HW $ ” N 61qJ $ : " : , @$ H - a Y Z 4X $ , : : ( ) 3 n 6: : ^ $ , (++L ((++L &M $ ) @ 6 « : ^ D !E t n J · 6: B! -9À3; (N) n J ! ¤ @• . Ç ! 5 H ‡ 4 !" H ‡4 6X ¥ @• .Ç -" $ , (++L H 6 « - .Ž n @¥ C 3 9 ¦ 4 ¤ • D - 4 H $ Hz{ B! -9À 3 6 Î (' (!") Y C B । (+) G ! C , "ç4C, p $-, 6 $ $- 6: @$b 5 N 4 6: ? $ , @$b ? HJ G QR ! “6T T HW $ ” N 61qJ $ ।
  • 65. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6939 ((') $ Y Z ¤ @• . Ç qJ , @$b ‰ G " Œ C $ n w ~3 n ! " 7 ? , $ Y Z HJ " 7 HJ G ‰ ! “6T T HW $ ” N 61qJ $ : " : , ‰ $ , (++) ((++) (, $ ) 68 " 7 ! n 6T ‰! š $ @$ 4X $ । ((() $ Y Z ‰ ! 6T n J C $ n - 2- n 6T - · S , $ Y Z HJ 6: $ W · š $ V , $ G HJ ! • $ @ “6T T HW $ ” N 61qJ $ : " : , $ Y Z @$ H - · 6 " "G ƒ G " , $ Y Z @$b " 6: HJ ƒ G - ! $ । ((&) $ Y Z ‰ ! ž @ @ - C 4 ; @ - C 4 7j 4 9 ß Ç– | 3 " 7 (' (!") " " 6 , $ Y Z @$b ('% (!" " ") 6 ; 1 9 6 : o'% ( " " ") HJ G ! “6T T HW $ ” N 61qJ $ । ((L) $ Y Z n J ! 6T n J C $ ; p . n w ~3 n 6T 6 S-, · , ! 6T p 4C - C o ( •.) Y C 6 - 6: S , $ Y Z HJb š 6: $ W 6 S-, · , ! 6T p 4C š $ V , $ G HJ ! “6T T HW $ ” N 61qJ $ : " : , a YZ 7 @$ H - h$ 4X $ - ( ) t - -u , -- 1 C $ @$b 6: S $ @ H ! n $ H E $ ; (N) n , : ^ 9 @ 49 G xX - $ ; ; pC ¬ C 6: ‡ « ˆ D š p 4C।
  • 66. 6940 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (()) $ Y Z @ ¤C n 4 ž @$b ! š ‰ E 6 " "G - - - 4T - -S ; @ @$b ; - QR G - ? ƒ & (Ì$) G - 2 " , $ Y Z HJ & (Ì$) G - ? $ ƒ G ! “6T T HW $ ” N 61qJ $ । ((o) $ Y Z ! (Mo, (,' &(& @ 6 " C ! N @ HJ " C @$b !" 6n ? ¢ 5 9 , $ Y Z -N @ - - 6: HJ G ! “6T T HW $ ” N 61qJ $ , N - = 6n ? ¢ 5 9 " C q - " C ! " 6:, N = 7 C ! " : " : , $ Y Z n - 2- J : @ H J - ! H ˆ $ , $ Y Z @$ H - 4X $ । /,। 6T T HW $ Y Z 68 - ! y 4 ।(() @$ $ Y, G n J “6T T HW $ ” N Y Z, HJ n J D QR 64 H ‘ O, 7 n J n @$b n N . 68 - ! y $ । (&) /M @ H - (o) 9 (/) n /M @ 6T T H - 6 Y Z n 68 - ! $ । (L) H - (() @ 6 N . 68 - ! Y Z, HJ N . Ü J . $ । /+। Y Z 4 68 - ! 9 ।(() G @$ 62 6 ‰ ! N . ¡ " 68 - ! $ @ $ ‰ ! ß 68 - ! $ । (&) N . 68 - ! - U ‰ oo @ H l N @$ 62 @$b Y Z 4X $ ।
  • 67. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6941 - 62 Y -• @ 4 C M'। Y -• @ 4 C ।(() H - (&) @ Y, G N b Y 6T N -• $ । (&) a H l N Y $ N HW n 6T N HW -• $ , : :- ; - HW N b -• $ (() (&) (L) (। 7 Y 7 -• $ । &। n Y n $ -• $ । L। 3C n Y 3C n $ -• $ । )। - 4 • n Y - 4 • n $ -• $ । (L) 6n ?, ¢ 5 X - 4X @$b HW N Y -• 4 C $ । ()) 3 - n J F b Y HJ 3 - n J F b -• $ @ HJ 3 - 6 " ! n J F ! È -• $ । (o) G N b Y HJ W 6T N HW ¡ -• 6 - • Y 4 C ƒ / (V ) G -• $ ।
  • 68. 6942 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (/) 6R- 3 Y, n " HE n 6T n J ˆ GJ $ , HE v 4 v Y -• 4 C । M(। 6 . 4 C ।(() @$ $ 8 68 - ! 6 . G S n ¡ b . 4 ƒ G 6 . J $ । (&) @$ $ n X 6 . 6 8 - ! $ H 4 C $ । (L) 4 C 6 . . 4 4 C Y -• $ । ()) 68 - ! 6 . ¡ b -• 5 9 1 4 C $ । !"- 62 Y U M&। Y U ।(() @$ $ 6T T Y, @ 4 n J - 5 Y U 68 $ । (&) $ Y Z @ 4 n J - , U 4 , $ Y Z HJ n J 6 R ‰ H -" C ! @ @$b ! ? H -" ! ÖR 3 4T 4 68 - ! । (L) p, * , n , ¨ n , 6T HW , HW 4T Y U 9 6T T . $ - !˜ । ()) ƒ 7 éê , ‰ International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) 9 ! " W QR $ 68 Y @ : ! ¸ । ML। ‰ , $ X ! D Y 5 : ! ! N । ‰ , & (Ì$) ‡ C ¶ Î C 9 V @$b 3 -, n J F, @ ! F - ! } J $ ? n J G C . C p 6X H ŽŽ * X @ ˆ Z @ ‡ 68 @$ - - ! - ( ) HJ G 4T International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) 9 ! " W QR $ 68 Y $ V @ ¸ 9 ! N $ V;
  • 69. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6943 (N) p D , - - , - !˜ 68 $ V; @ ( ) International Standards on Auditing (ISA) 68 H Y $ V। M)। ! F - ! } J Y Z Y U ।(() $ Y Z n J ‘n $ ’ ¨ qJ @ 5 4T H . Y U 68 , $ Y Z G ! F - ! } J $ Hz{ ‰ ! " " U 68 $ । (&) G ! F - ! } J ‰ ! " ", HJ G "G $ } J - C ‘5 n @ F‡ N . } J „… 8- - C } Jn - 2 - 2 - $ । (L) @$ H ‘O ,- ( ) "! F - ! } J" 6: HW ! , ˆ , - ; 1 } J, @ W ; 1 ‡ } J ‰ G 7 ‰ ! , } J 6 4 d $ G - 2 ‰’ $, } J 6 4 „… $ ! $ 8- / (V ) - - 2 "G $ @$b } J n 6T } J; (N) " ‰ ! " " U " 6: 4 š Y 6 ! F - ! } J 9 4t 9 n H - (&) @ 6 " 5 } J - ? t 5 । Mo। 6 ¡ q , $ X !।(() ! D !E C , 4- 5 :, 6 pC ;- . H l N ! . $ y $ 6S X Y Z @$ 62 h$ D Y Y- । (&) $ Y Z Y . U $, H -" ! 7 ¯ ¡ ‰ ûR , ! 7 ML @ 68 ¸ @ Y $, $ Y Z H -" $b H J . $b U ! b ।
  • 70. 6944 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6 " / 6n , ! 9 6 " :- 62 6n , ¢ 9 ! M/। 6n ।(() p, 4 C f * , n J ¨ n J 6n ! । (&) $ Y Z @$ $ n 6T $ $ 6T $ ! 8 n J 6n ! $ V, $ Y Z, 6T $ $ ! h$ : À , H - (() @ 6 4 5 f * , HJ n J 6n ! $ HJb $ । (L) p @$ 6 f 4 - 2 - 6n । ()) @$ $ 6 6n – Y ! $ । (o) 6 " / @ @$ $ 6T T h$ : À , @$ $ 6 n J G 6n ? $ ! a " n: , : :- ( ) ! - 2 C ! N ; (N) (// @ (M( @ C ! N ; ( ) HW , S , 4- @ ! ; 1 C ! N @ 6 " M @ ; (F) 6n ? N $ ? 9 n w ~3 - 2 - S : " : , $ Y Z ? N “5 G $ ” @ G - C ? - ( (@ ) ‡ C ¶ Î $ Y Z @$ 4X $ ; (/) 6n ? HW n J Y Z oo @ 6 6 8 - ! n , YZ- , HJ HW n J • $ @ HJ H - ! $ ।
  • 71. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6945 MM। - C $ !।(() G^ 3 @ 6 " ( @ H l N n J D 6 4 HJ G HJ n J - C Y Z 61qJ $ , HJ G HW a " Y 61qJ $ , : :- ( ) C - C $ ! QR - : : !N $ $ ; @ (N) C HW @ - ¾ ! N $ । (&) G^ 3 @ 6 " & @ 6 n J D !E 68! 6: a " Y HJ n J ! - - C $ ! !9 $ , : : ( ) HJ 68! C C J ! ! 3 $ V; (N) G^ 3 @ 6 " & @ 6 !E 68! - C - HJ n J 68! ƒ ! " - C ('% (!" " ") @ 6 ; ( ) C HW @ - ¾ ! N $ V। M,। 9 n Y Z ।@$ $ Y @ G^ 3 @ 6 " L @ - , " @ y Y $ , G - C H 4X $ t n J ! 9 6 ! " t n J ! a ™ $ - ( ) '.'L × ‘ ’; (N) '.(o × ‘N’; ( ) (' (!") Y C , @$ ‡ - 2 -,
  • 72. 6946 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 @$ Y Z- ‘ ’ = 6n ? , ¢ 5 4X @$b @ X - 4X @$b ! ! - C , @ ‘N’ = G G^ 3 @ 6 " L 68 ! - C 9 n - । M+। - - 6n । - - D a ;- $ 6 4 ! $ 6n ? $ , : :- ( ) 3 HW ! ; (N) À‡ " . ; ( ) $ !È D 5 G4 • 4 4 । n É ।@$ H ‘O , "À‡ " " 6: @ ‡ H Õ , 4 Ž ¤ ‰ « ? , N - ( ) n ^ - @ 4 , - -ƒ @ 5 H Õ J ; (N) n ^ Ð Ž, < 9 H 5 7 G - &o (º .") Y C 6 ;- ; ( ) - 9 !È n ^ - ¨ - É (o ( ) 4 6 । * 62 ž ,'। ž ।(() n J F !È 3 - 6 " ! - C n J F , YZ- , 3 - $ Hz{ " 61qJ $ HJ " H ž 5 " y $ ।
  • 73. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6947 (&) a vZ 68 ž $ , : :- C= × (N/ ), $ Y Z- C= ž , = - C H 5 (3 - n J F " ), N= 3 - n J F $ ? " , = 3 - n J F $ ? " - C । D 62 6 " ,(। 68 - ! 6 " ? E ।(() @$ $ Y, 68 - ! 6 " ? E D 6 4 ‘n $ ’ N 61qJ !R - 4T - , " @ y Y G^ 3 @ 6 " ) @ @$ 62 6 ¡ " V ž B ? $ । (&) H - (() @ 6 V ž B ? $ ! - C 61qJ $ , C QR 6 " !" $ । (L) 68 - ! 6 " ? E H - (() @ 6 a " Y V ž B ! $ , : : ( ) HJ E @$b n J - @ n J D . ,  (6) $ * $ 6 ^ U ˆ ! " 6 ˆ ; ( ) ‰ $ , (++) ((++) (, $ ) @ f @ ! " « 6 3 V @$b ‰ 4X HW ! „… $ N ; 5 " 7 &' ( ") Y C a ;
  • 74. 6948 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (N) HJ E $ - 2 6 ¾r V @$b n $ =’ $ ß ‹ ß á 4 - 2 - ¯ $; ( ) N , < , H 6T ¬…r ˆ ‰ E ! ! " 6T E D $ á n Ù $ : ; (F) HJ E - (6) ‡ $@ S V; ( ) @$ $ 68 Y V; ($) t < @ “: Y V। n É ।@$ H ‘O , “68 - ! 6 " ? E ” 6: G QR E n $ V @ - ( ) @$ 62 6 " ¡ V ž 4T p D 68 - ! $ V; (N) QR G HJ V ž ¢ 4T 68 - ! $ V। ,&। p D 6 " ? E 68 - ! ।(() 6 " B ? 4T n E $ 4X ;- „… $ - - 2, p D U , ! ! N $ । (&) ! ? N $ /' (G C) ! - 2, p, N !" * , H - (() @ 6 ! N 5 ! H U 1 ! । (L) p H - (&) @ H l N - - - 2 U 1 ! n: $ , 6 " ? ! ‡ 6ˆ -ý $ V • $ @ , HJ G p U 1 ! 1 HJ n E 6 " ? E • $ । ()) ! J P „ B ! p ! । (o) H - (L) @ 6 p D !E U 1 ! éË $ , U 1 ? ) (. ) - - 2 HJ ! p C ! @ p ƒ !" ß . @ W . H J !" 4 । (/) H - (() @ éê , 6 " ? E Ä H ‘ O p $b H J . $b @$ 6 68 - ! -ý 9 ß . G ।
  • 75. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6949 ,L। E ! ।(() $ Y Z 68 - ! 6 " ? E $ 6T E ! 4 ž : @ ! H -" @$ - - ûR , ( ) ! HÊ•J 4 7 j $; @ (N) @$ ! 3 G E 5 Y - $ V, $ Y Z E ‡ 4T - - $ V 68 - ! 6 " ? E ‡ . $ @ HJ G 4T "6T T HW $ " N ¨ qJ $ । (&) @$ H ‘O , ( ) E 68 - ! 6 " ? E E . $ , !- (6) E Y , @ @ -2ˆ - 2 -, 6T E n ˆ < 7 6 "S ; 6: ( ) @ $ n J n J , !‰ 9 " , H E n ˆ þ< 7 , Y , @ @ -2ˆ ! - 2 - 6 "S ; 6: ($) E XY Y , 6T E ‡ Y- &o% (º ." " ") @ 6 " < ; 6: (µ) @ $ n J n J , !‰ " , H E ‡ Y- &o% (º ." " ") @ 6 " < ; 6: (H) Ì$‡ E @ $ ø !È । (N) "HÊ•J 4 7j" 6: |J 4 ‰ (Ì$‡ Y - 2 ë 7j; ( ) " E " "ç 6 : n J 61qJ $ ।
  • 76. 6950 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ,)। 68 - ! 6 " ? E ।(() 68 - ! 6 " ? E 6T n $ “: $ । (&) 68 - ! 6 " ? E ‘n $ ’ ¨ T @ $ $ । (L) 68 - ! 6 " ? E n $ Y Z D 3 6 " ( @ H l N 6 . 4X $ । ()) G 4T 68 - ! 6 " ? E Y ! 6T E N , 68 - ! 6 " ? , H -• $ । (o) oo @ 6 6 8 - ! 3 HJ E Hz{ 4T 6 " B 4X $ @ HJb H - $ । ,o। V ž 6 8 - ! ।(() $ Y Z @$ $ 6 š $ !N , 68 - ! 6 " ? E @$ 62 " n: $ V, $ Y Z H -" 68 - ! 6 " ? E 6 " B ! @ HJ G HJ E 4T - U 9 ! । (&) 68 - ! 6 " B ? E HJb B ! " … U HJ !" 68 - ! N $ ( (@ ) W - 2 p C N ! ! N @ HJb ! ? $ p W . H J !" 4 । (L) @$ 62 h$ : À , p 4 t :, @$ 6 68 - ! V ž 4 C f * ¡ ˆ ।
  • 77. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6951 6 " M " :- 62 $ ,/। . $ HW ।(() ". $ " N 6 . 6: " 4T ! r ? n J, HJ 6: " - , HJ N 6 8- - C H 4X ž । (&) t 5 Ã ß Ç– ˆ $ 6: " 4T ! r ? n J * 3 6 " L @ 68 =! / @ H l N 4X Y Z । (L) $ Y Z - 9 n - ( p p9) ‰ ! V 6T D Y C $ ". $ " H E 4T 4 6T 6 ¾ 4T ¸ t Y V , $ Y Z HJ I t Y - , HJ G 4T ! G ! |J - 6 ;- , $ HJ G 8- - C 4T 4X ž । ()) H - (() @ (L) @ 6 - , ƒ H*¿E F C -• 4T H*¿E F C - - 6: — U ¢ $ । (o) $ Y Z @$ $ 6 ! 6 S- , @$ 6 $ - 2 HW ! $ V @ -. d n - C H 4X HJb ! - V V . , $ Y Z H -" HJ -. D ! N 5 ! @ !E - ! E , 6 "R G 4T @$ - - X Z 4 , HJ -. C $ $ - $ । ,M। ! !È ! ë $ । ! ! È ë 6: " 4T ! r ? n J HJb 6: ! , ! ë H , 4X - HJ G 8- - C ë 4T 4X ž । ,,। ¨ - 6 "S !E 6: $ HW ।@$ $ 6T T Õ- 6T $ ¨ - j 6: ! Y Z V ž ; 1
  • 78. 6952 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 h$ : À , ¨ - j $ $ B 6: ! , HJb 6: " 4T ! r ? n J ('% (!" " ") । ,+। ¯ ! , $ X ! !E 6: $ ।— $ Y Z !R n J D a 6: "  ( ) 6 " M @ 6T H l N G ! 4T } J n 6T } J ‰ ! ; (N) • ; ( ) HW ! , ; b 1 ; (F) |¹ , ™ 4 • $, $ Y Z HJ " 4T ! r ? n J HJb 6: ! ; pC E7 j H , 6 ('% (!" " "), । +'। Y Z " $ ।— 4T !R n J D !R - 6: ! $ 6: " 4T ! r ? n J 6: " - , 6 &'% ( " " "), । +(। Ö" ‰ E 4T " 6: $ ।— X ‡, úX $4 $ ~, wp- , CŽ, $C, " " , H z ! 4 , Ü !" • - ° ; 1 6T ‰ E 6: 6 Ü 67 G 4T 6: " 4T ! r ? n J, HJ 6: ! ; p C - a H l N , : :- " (() (&) E7 j - &o (º .") Y C 6 ;- ('% (!" " ") E7 j - &o (º .") Y C 6 ;- (&% ( " ") +&। . - 2 - f $ । !R n J D f , . 6T H ‘ O N 4, ¦ 4 , C " .X , p9 ¤" 6T n J ( - p @ 4Ž n ) 6: " 4- ! " y " 6 : H o% ( •. " ") ।
  • 79. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6953 +L। 6 , 6 Z , 4 , $ X ! n J " 6: $ । (() . Z, C C " p9 S - ; H ‘ O $ " 6: " 4T ! r ? n J HJ 6: " 4- ! " " y 6 : H ('% (!" " ") । (&) n J . Z, C , f C " p9 S - 6 4T 6T n J " 6: " 4- ! " y " 6 : H ('% (!" " ") । +)। -" , p HŽ, 3, $ X ! $ HW S ।(() " , H -$ 6 H , 6T n J • 4T -" , » , 3, ! -!Y -!Y ‰ 6T ! @$b 5 6T 6: " @ $ 5 B - 2 - ‰ 3 - 6: " 68 - ! 6 Æ 6: ! , 6: " 4T ! r ? n J, " y - ! 68 - ! 6 Æ 6: 68 - ! B : 7j, YZ- , @ H " ('% (!" " ") S । (&) ‰ 3 - • 4 4 ‰¿J n J HJ ‰ 3 - 6: " , 6: " 4T ! r ? n J, • 4 4 4T ? 6 : H (.o% (@ !" - •. " ") । (L) ‰ n 6T ‰ 3 -, - ( ) " ; (N) } J 6 6T n J, -@ C HJ ‰ 3 - D . 7j $ - 7 j • ; , HJ " HJb 6T n J C $ N × @ - - 7 j H o% ( •. " ") S , $ Y Z N = " 6T n J C ‰ 3 - ; 7j; = o% ( •. " "): " : , C ¸ ‰ 3 - • ; HJ " HJb 6T n J C $ " 6T n J C • ; 7j @ HJ ‰ 3 - D . 7 j - 2 : X L% ( " ") S ।
  • 80. 6954 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 +o। w @ 4 Ž C $ S ।(() @$ $ 6T T h$ : À , -" V ž 6T B - 2 -, -$ 6 H , 6: " 4T ! r ? n J, HJ 6: " Z ‡ C ; - • B ! - 2 - b 1 y - C 6 : H '.L% (£T !" - " ") 6 S- S । (&) H - (() @ H l N ‡ C ; - 2 - - $ $ Ž , 3 -~ 6T B , -$ 6 H , @ 6 J 6: " $ HJb 6: " 6: " 4T ! r ? n J /N x @ - - 6: , N - " "= @$ H - H l N $ Ž , 3 -~ 6T B , "N"= -" p HŽ H - (() @ H l N 6T B - , @ " "= -" V ž H - (() @ H l N 6T B H HW - । (L) ‡ C . 4 7j d 3, î- , $C B Y - , E @ - Û ! " 6: 7j . 4 $ 61qJ $ । +/। · Z -" ? 6: $ । 4 6T n J 4T • -! H ‘ O · Z N 4T ! r ? n J, · Z -" S , -" ? 6: $ o% ( •. " ") । +M। ˆ · Z -" ? 6: $ ।(() $ Y Z n : ^ , ˆ · Z H - (&) @ 6 6: n ˆ @$b 6T 6: } J 6 n ; b 1 ß á ; H ‘ O n J, 6 á H l N , D 6T n J, 6 á n J N H l N , @ C $ ! " • ; 4T · B ! , $ Y Z HJ n : ^ n J N- " · ! - n J D ; 4T " · 5 - H L% ( " ") । (&) $ Y Z n : ^ , " @$b 6: n ˆ 6 · B ! N n J, 6 á n J
  • 81. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6955 H l N , n : ^ $ " , 6 á n J F H l N , @ C • ; $ 6: ? , $ Y Z HJ n : ^ n J - " · ! - n J F @ 68Ø $ 5 • 4T " · 5 - H (% (@ " ") । (L) , -, >, º þ 4, B , -C „‡, V , -„ p , ! , >!, „ - ., p , –» , - C C , C , , 4X , . , - ., ! … . , ! -, P, N† , X , ‰HC ‰HC < ", C, , B @ 3 ; 4T N 5 ˆ · Z N 6T 6: } J Y Z n : ^ D " · 5 - H &% (Ì$ " ") । n É ।@$ H ‘O , ‘ " ’ @$b n J x® $ , 6T n J D HW ! ; 4 • "G ; C XY 6T -2 tr - 2 - ;- । +,। > - $ 3 6 C D " 6 : H । > - $ 3 6 C ‰ Ž $ ~ 3 6T 3 . 4, -$ 6 H , ! < D Y 4- 6: " , F C, HJ - 6 : ('% (!" " ") । ++। 4 - - - 6 J " $ । 4 - ‰ 5 4 - 4T !E - - 6 J 6: " 4T ! r ? n J, S 6 J - 6: ! o% ( •. " ") : " : , S Š X Y Z $ । (''। - -" 6: $ । -" 6T H ë ß ï - 2 - - S 4T - S n - 4 N , ß … ‰ n 4T 6: " 4T ! r ? n J HJ 6Æ S 4- ! HJ 6 Æ 6: ! . ã 3C 6T - 2 - ! , F C, HJ 6 Æ H •. " " (o%) । ('(। - ‰ 4 ! 3, $ X ! $ । - - !  E YX 4 . 4T ¨ - 3 * 6: " 4T ! r ? n J, 6: " , - C 6 : H (o% ( " ") ।
  • 82. 6956 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ('&। - 9 ˆ - , $ X ! $ ।(() @$ $ ! " W 6T $ h$ : À , n J n , -6 ‡ n , $ - - . n , -n : ^ , 4 ‰ 6: H 4 3 $T ~ ‰ - , ˆ - , - ! - 6T - B! | 3 " , B! | 3 " 4T ! r ? n J B! | 3 n J ; p C - 6: B! | 3 " - , F C, a H l N HW G 4- - ; - (() (&) (L) (। ‰ Y Z &'% ( " " ") &। ‰ n 6T T n J Y Z ('% (!" " ") L। Ô Õ , - g 6p –J "Y ^ , . C p 6X H ŽŽ ¤ 6X ¥ ¦ 4 -Ž 6X H ŽŽ . C p ;C 4 $ ¤‡H C Y Z ('% (!" " ") )। t 5 à , 68 - ! 8 G , 68 - ! X 9 " Y Z o% ( •. " ")। (&) @$ h$ a Y Z 4X $ , : :- ( ) 8 - ! ; - 3 qJ n D Ö~ 5 p 4C " â- $ Hz{ B! | 3 ; (N) p D , "G !" * , 6T 6n ? !R ¨ । (L) @$ H ‘O , $ 8 6 C ! N - C ! N - • $ ।
  • 83. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6957 ('L। ¤ 6 3 n Y 6 : B! $ ? H HW ।p ( ¤ 6 3 ) n B! $ 4- 5 6: $ ! 4T ! r ? n J n J 6: ! - , F C, ('% (!" " ") : " : , p D , "G !" * , 6n ? ¨ -. Y Z, @$ 4X $ । (')। B! $ ।(() $ Y Z n J n : ^ n 6T n J · · S B! " , $ Y Z HJ B! " " B ! H ('% (!" " ") । (&) p ! ! Y . $ Y, @$ - - N ‡ 3 C ! , @$ 6 ! ™ 6 : H 4X $ ¢ 5 4X $ । ('o। Z | 3 $ ।(() @$ $ 6T 6T $ 68 - ! X " SX }X$‡ t 5 Ã ¨ - t : 6 "S 6: * ; 5 Z H ? | 3 6n G h$ : À , Z | 3 ! 4T ! r ? n J HJb 6: ! ('% (!" " ") । (&) G " Z ß Ç– o ( •.) Y C 6 ;- , HJb $ 6 4 | 3 $ @$ 6 $ । (L) I ! " |¹ H 4 H’ ¥, - p - - ¥, - p ¥, $H - - ¥, $H ¥, H¥ ¤ $ ¤ -Ž ¥ H¥ ¤ - - ¥ $ Hz{ B! X " $ $ । ('/। H ‡ 4 B! $ HW । H ‡4 6: !" H ‡4 6X ¥ @• .Ç -" D 68 - ! H ‡4 $BX ! r ? n J p HŽ, B! | 3 " ; pC , F C, o% ( •. " ") । ('M। !" n 5 7 j V ž H HW । !" n 5 7 j V ž 4T - 6: " 4T ! r ? n J HJb 6: ! , H H 4X - ।
  • 84. 6958 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (',। 14 3 4T ? 6: $ ।(() 14 3 ‰ 14 C9 ! 4T 14 C9 ( $ 4p ìH) ! n - 2 - 4- 5 - C 6 : H (.o% (@ !" - •. " ") $ । (&) 14 C9 ( $ 4p ìH) 6 C , - 2 - 14 3 ‰ 6: ! 6: $Ž " @• .Ç ( $ @•), 6X • C9 (@@ @ ), !" C -H " ¬ C -" ( ‡ ) 6T n J !" C -H " ¬ C -" ( ‡ ) @ } J 6 6: 4- ! , HJ } J 9 " 4- 5 - C 6 : H M.o% ( !" - •. " ") । (L) $ Y Z - 14 Y Z $Ž " @• .Ç ( $ @•) G ! 6X • C9 þ G ! (@@ @ ) ! - - 6: ! 4- !9 , $ Y Z HJ 6: " 4- 5 6 : H M.o% ( !" - •. " ") $ । ()) H - ((), (&) (L) @ h$ : À , $ Y Z p n J D !E ! Y , N ! ! , $ Y Z HJ n J $ |J $ @$ H l N a ! 4T ! U $ @ @$ 6: " 4T ! r ? n J a 6: " - ( ) n ; 6: (N) ! H l N Y। ('+। ž $ HW ।(() $ Y Z !R n J- ( ) š ‰ E; (N) C ¤ H4; ( ) N ˆ ÐX Ž < ; (F) 4 n 6T 4 , ž $ Y Z HJ n J HJ ‰ E ž " ! ž H o% ( •. " ") ।
  • 85. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6959 (&) $ Y Z QR W !N , š ‰ E - D ! $ !E - ! 6 Y 6 , $ Y Z a 6: 3 ! $ ,- ( ) ! $ , ¡ 6 "; (N) - ! 6 Y 6 $ , ÞÀ 6 $ÞÀ। (L) $ Y Z, H -" @ Ì ‘ O 5 ! E , 3 - - Ô @$ - - ! ! , HJ W š ‰ E - 7j y $ @$ $ Y H |J, $ Y Z H - (() @ 6 !E ! 9 1 HJ š ‰ E ž $ ? H y $ । ()) @$ H ‘O , " ž " 6: " , H -$ 6 H , 4, tE (tenancy) } J - ® - 2 - Z, 4 Z @ – - n 4T ! । (('। " , 3 ~ Ž , $ X ! $ ! 4T ।— $ Y Z " , 3 ~ Ž , Y, YZ- , , C , -H ‡ Ž Ž ž ˆ n 4T !R n J D 6T n J 6: " $ , $ Y Z HJ " 4T ! r ? n J HJ 4T " ¡ - H o% ( •. " ") HJ " - । (((। ‰ E 6 S Y $ HW । ˆ ‰ E 6 S 4T H - Y ! 4T ! r ? n J, Y ! - a ,- ( ) ˆ ‰ E ‡ " , Ü X Ž -Ž p @ 6 ˆ $ Y ? - C 6 : /% (V " "); (N) ˆ ‰ E ‡ " , Ü X Ž -Ž p @ 6 ˆ $ Y ? - C 6 : L% ( " ")।
  • 86. 6960 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ((&। ! ? H HW । ? — U 4T ? ! ? - 6: " 4T ! r ? n J, 6: ! 4- - , ! - C 6 : ('% (!" " ") 6 S- S । ((L। - „ 3 9 p @ 4 ~ -" $ । - „ 3 9 p @ 4 ~ -" 6: " 4T ! r ? n J, 6: ! 4- - , ! - C 6 : (o% ( " ") । (()। ÌXW ; ।(() @$ $ h$ : À , !" ÌXW H’ p ÌXW 4 6T n J, ÌXW ; 6: " ! 6 : /% (V " ") S , " । (&) $ Y Z n J ÌXW HW ! $ G @$ $ 6 6n ?, $ Y Z ! ! Y , p, HJ G b S n 6: 8 ¢ 5 S 4X $ - - X । ((o। @ ¤C H’ ( p ) C $ – - - D ? $ । $ Y Z @ ¤C – - H’ (j ¥ p -Ž) n 4 ž n J $ - , 7j (subsistence money), ž ž 6T n ^ - – - H’ H ‘ O 9 63 6X C } J N } J * ? Y- , H -$ 6 H , – - - 6: ! , $ Y Z HJb 6: ! - C 6 : H (o% ( " ") $ । ((/। ! " ; @ 4Ž !E -" ¨ - $ । $ Y Z, · Z " ! " 6 n - 2 - ? • ? 4T 6: ! , @ 4Ž @ • ? $ - 6: -" , . 4 ¨ - ! , I ! " ; r H -$ 6 H , -" , . 4 ¨ - ! - n ('% (!" " ") 6 S- S । ((M। X " $ । !" « ‰ 6T ‰ |É - ( ), " þ Œ X "
  • 87. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6961 ! , 6 ! " Y Z, HJ X " $ ,- ( ) " Œ ! ‰ , $ ‰ H 4X ; (N) " Œ ! ‰ n n J , HJb X " S n J ! " J 0 (‡ $@ ) $ ('% (!" " ") HJb X " S n J ! " J 0 (‡ $@ ) $ (o% ( " ") $ : " : , @$ ‰ X " Y Z 4X $ , ! HJ X " G^ 3 6 " ( @ !3 L& @ 6 6n ? $ : । ((,। C , $ X ! $ ? $ । C , "ç4C, p $-, 6 $ $- 6: @$b 5 N 4 6: ? $ 6: " 4T ! r ? n J, HJb 6: ! , &'% ( " " ") । n É ।@$ H ‘O , “ - " 6 n J‡ 6: • ‰ E 7j N HJ 4 ! 6: ‰! * ! । * 62 6 C $ ((+। 6 ! $ S ।(() @$ 62 6T T h$ : À , H - (&) @ Y, $ Y Z !R n J ! r ? 6T n J 6 @$b 6: " @$ $ 6 HJ 6 4T y, $ Y Z HJ 6: " - HJ 6: ! , ! 4$ @ 4Ž " 4T ! U : , ! 6 : H , 6 L'% ( Z" " "), S । (&) $ Y Z p, @ Ì ‘ O 4 4 Z ? ! E ûR $ ! ? L' ( Z") ! - 2 @$ - - ! ! , 6 ; 1 } J 6T ! " ! $ ¢ 5 ! $ , $ Y Z H - (() @ H l N " n ¢ 5 $ ।
  • 88. 6962 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (L) @$ 6 5 , H HJ $ V, HJ H X - ! • $ @ ! H -• $ । ()) ‰ " ¾ 1 $ 6 ! Y 7 Hz{ $ , HJ " ¾ 1 4T ! n J , YZ- , D Y, HJ 7 H ! " $ , HJ ¾ 1 । (o) @$ 6 š n J - 4- $ @$ 6 š $ - - • $ । (/) 6 a 6: -C @$ 6 HW 4X $ , : :- ( ) w" 3; (N) ô ! 6:; ( ) ‡ ! 6:। D 62 HW S (&'। -! ! C $ S । -" , ¤- @ Ì ‘ O Y- ? 6T - • -! 7 j H , 6 &'% ( " " ") , HW S । (&(। 4 " J ? $ S ।4 " J, - ˆ 9 "Y xX - . - ( ) 4 " J ? @ 4 ~ 7 4 " J ? õ ~ ! ! @ 4 ~ 7 4 " J ? ! š . 4 3’ ('% (!" " ") 6 S- 4- . ! 4- ! ; (N) I ! " - ˆ 9 6 $ , &'(L (&'(L ), $ ) @ + @ 6 $ ~ $BX ! 4 " J ? @ 4 ~ @$ - - ! N 5 ! o' ( ") 4 C 6 S- . 4- ! ।
  • 89. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6963 (&&। õ 9 3 9 p @ 4Ž ! C $ S ।Customs Act, 1969 (Act No. IV of 1969) @ 6 68 - ! õ @ 3 p @ 4Ž D • -! ? õ @ 3 p @ 4Ž @ ™ -" H , -" , ¤- ('% (!" " ") S । (&L। ? $ S ।(() n , • ? D ? - 2 - ? 6: ? 4- ! - C ? (% (@ " ") G 4- । (&) $ Y Z, p, ! E @$ - - N ! ! : , ? @$ $ 6 6n ? ¢ 5 y, $ n ! H l N - 4T ! n ! H l N ¢ 5 H G 4- । (&)। , H " , $ X ! ! !" $ $ । 3, . 4 ¨ - , -$ 6 H , - 5 H " @ - 2 - a 4 - !" $ 6: n J " 4- ! 4T ! r ? n J 6: " 4- ! HJ " 4- 5 6 : H ('% (!" " ") , : :- ( ) ! " !E 4T; (N) n J D ! " n J G ! 4 4T; ( ) f 6T H ‘ O 6 $ Ð C3- n 68- ! 4T: " : ,- (() ¦ 83X . , " , 4, - , Ü" -4 6T 4 4T ‰ ! } J !" $ ! " 6: 6: " 4- ! HJ " 4- 5 6 : H M.o% ( !" - •. " ") $ : (&) !" $ a 6 : $ , : :- (6) G^ 3 6 " ( @ !3 (M 9 LL * - C – 6:;
  • 90. 6964 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ( ) 3C9 X ; Ë 6:, ! HJ ; $ ? G^ 3 6 " ( @ !3 &( @ - C – 6: । (&o। ‰ E ¾ 1 , $ X ! $ S ।(() Registration Act, 1908 (Act No. XVI of 1908) @ section 17 @ sub-section (1) @ clauses (b), (c) (d) H - (() @ !3 (N), ( ) (F) @ 6 ! !¾ 4 « 4T ! r ? « - , " n , ! !¾ 4 « । (&) @$ 6 S Y Z, - ( ) 4 - Y Z ‹ (./o (@ !" - G » " ") &' ( ") Y C ; (N) ˆ , , X C, 6X C -Ž Ö @ Y Z ðC ( (@ ) 4 C ; 6: ( ) ! H l N 7 j H ('% (!" " "), 6 , 6 ;- । (L) @$ h$ ab ! Y Z 4X $ , : :- ( ) « ‰ E ; Y- ? n : ^ D ; ; (N) · n : ^ C !E « ‰!; ( ) !" H ‡4 6X ¥ @• .Ç -" D 68 - ! BÀ $BX -E ¯ w ¤ Ö" 4 $ 6: w ¤ Ö" 4 ‰ E ¾ 1 । (&/। @ ¤C – - H’ C $ S ।—(() Registration Act, 1908 (Act No. XVI of 1908) @ - – - 6X C -Ž ¾ 1 4T ! !¾ 4 « 4T ! r ? n J, ! 1, ¾ 1 D – - H’ n 4 n J C ¾ 1 ! ! « ।
  • 91. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6965 (&) @$ 6 S Y Z, - ( ) H ‘ O - 6X C - Ž Y Z ( (@ ) 4 /'' (V " ) C , (N) H ‘ O n 4T $ / (V ) 4 o'' ( •." ) C , ( ) 6X C - Ž QR – - Y Z ! 7 j o% ( •. " "), @ 6 $ । (&M। ¤X ‰, C 3, ‡4 ! " -" $ S । ¤X ‰, C 3, ‡4 68b 5 6T h ; -" , » 3, H -$ 6 H , " " 4T ! r ? n J HJb " 6: $ ('% (!" " ") HW । (&,। ‰ E $4 $ S ।Registration Act, 1908 (Act No. XVI of 1908) @ 6 « 4T ! r ? - 6 X (' (!") W - ! ˆ ‰ E $4 ‰ ! « , ! HJb ‰ E $4 7 j H )% (. " ") " । (&+। C HW ! $ S । C ¸ V n ¥ ; 4T ! r ? n J, n ¥ ; , HJb ¸ C $ n ¥ - C 7j- ('% (!" " ") S । n É ।- @$ H ‘O , " C HW ! " 6: b < n . F U C HW ! । (L'। $C ¸ C $ S ।$C ¸ @ C ˆ ( < ) $ , &'(L (&'(L o+ $ ) @ 6 $C I 68- ! 68- 4T ! r ? n J, HJb 68- ! H ,
  • 92. 6966 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ! HJb 68- ! H 4T ! H -" D X 9 a " . G " ! ! , : :- ( ) @ " (one section) $C C 4T- )o ( l") 4 C ; (N) !ž " (one and half-section) $C C 4T- M' ( E ) 4 C ; ( ) Ì$ " (two section) $C C 4T- +' ( Ÿ$) 4 C ; (F) t ; - " ¼ $C HW ! C 4T- ( (@ ) Y o' ( ") 4 C । (L(। wp $ ~ ! - S । 4X $ ~ 4T ! r ? n J ‡ 4X $ ~ 4T a S , : :- ( ) å ! Y ‡ " , å HE ‡ " .»S - ‡ " L ( ) 4 C ; (N) 6T ‡ " & (Ì$) 4 C ; ( ) 4 ! !3 Ü ( (@ ) 4 C ; (F) Ü o'' ( •." ) C । (L&। 4 4 n $ S । : : Y- ? ¤- -" 6T D Y, ! - ž 5 Z , ! „, p • 4 4 C õ ~ ! , ! HJ ! QR H -" $ U ! S @ ! " " ! " n - C - - H o% ( •. " ") ! : " : , Ì$ !" D !E G - š š n 5 - H L% ( " ") S $ । (LL। O - ; $ S ।(() n J !R - • ‰ E - J ! Z - 2 - O - ;
  • 93. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6967 HJ • ‰ E tr ¾ 1 6: 6 .. 68- ! - C ; 7 j H ('% (!" " ") S $ । (&) O - . ; Y Z (% (@ " ") HW S $ । (L) O - - 2 - ÐC 4 - ; $ @$ 6 4X $ । ()) @$ H ‘O , ( ) “ • ‰ E ; ” 6 : • ‰ E $4 , 4 - , >- , - $4 , 6 $4 , 6 3 (octroi duties) 6T T , -$ 6 H , S 6 n J - $4 ! 6 61qJ , 4 - ÐC ; $ 61qJ $ ; (N) “ !R - " 6: 6T D Y, $H C " ˆ , ;- ;- $ , 62 !", !" $ - ! ‰’ ! * 68 - ! ! " W $ 6 68 - ! ^ E ‰ । (L)। " ¾ 1 $ S । n J $ 6 n J C qJ @$b ‰ " ¾ 1 « 4T ! r ? n J HJb ¾ 1 « , ! ¾ 1 n J ¾ 1 " 6 7j @ T ¼ 7 j H (o% ( " ") 4- ! . « ! J । n É : @$ H ‘ O ,- ( ) “6 7j” 6: $BX D 7j @ 6 J 6: $ 61qJ $ ! H - (6) n w ~3 - 2 - ‰’ ; @ ( ) ! C : : ! " ; (N) “T ¼ 7j” 6: " ¾ 1 5 7j ! (valuation report) " ! 7j (Professional valuer) * T ¼ 7j; ( ) “ " ! 7j (Professional valuer)” " ! 7j x® $ ।
  • 94. 6968 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (Lo। H ‡4 ¾ 1 $ S ।(() !" H ‡4 6X ¥ @• .Ç -" , YZ- , ¤ @• .Ç " ¾ 1 F G - Ö~ " Œ . Œ ‰ Ö~ ¤ @• . Ç qJ -H} 3 ¥ @ $H C ¾ 1 68- - -H} 3 ¥ Ö~ ¾ 1 7j @ H ‡4 -H} 3 ¥ $H C 6 S N . - 2 : X o% ( •. " ") S । (&) @$ H ‘O - ( ) “ ¾ 1 " 6 : H , ! , H$ 6 w ¤ 6 ˆ 1 61qJ $ ; (N) B Y -H} 3 ¥ $H C "ˆ 1 7j" H ‡4 @ @• .Ç -" ¤ @• .Ç D !E ! ë : H ‡4 -H} 3 ¥ $H C - 7j • $ , 6: N @$ H ‡4 -H} 3 ¥ $H C @$b ! ; N H ‡4 -H} 3 ¥ $H C "G ; HJ ! - 7j। (L/। ¤ @• . Ç " Œ ! " ˆ 1 $ S ।(() ¤ @• . Ç - @• .Ç p -H} $ 4" $ , &'(L (&'(L (o $ ) @ 6 ^ ¤ @• . Ç " Œ " ¾ 1 $ Hz{ X " @ ? H " ¾ 1 , " F G HJ " - - , F C, (o% ( " ") । (&) H - (() @ 6 " X " @ ? H ‘ O @• .Ç p -H} $ 4" $ , &'(L (&'(L (o $ ) $ " 64 7j HJ " 64 7j S $ । (LM। ¤ @• . Ç !È ! C $ S ।¤ @• . Ç - " , p , -H} 3 ¥ ¤ @• . Ç ! È * !E H ‡4 ! 7j " '.'o% (£T !" - £T •. " ") S : " : , @$ qJ BÀ 9 ¥ ¾ 1 Y Z 4X $ ।
  • 95. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6969 (L,। 4X . - C $ S ।(() H - (&) @ Y, - C « 3C 4T ! r ? n J D Y - C « 3C , ! a H l N " 6 S- . - C « 3C ! ! N , : :- ; - ž 6 S- (C ) (() (&) (L) (। o& 6 "R (/ ( G ) 4 &। o& 6 @$b (( (@ ) 4 o'' ( •." ) L। " < LM ( •$ Z") 4 o'' ( •." ) )। p p (/ ( G ) 4 o। " < - / ¤ (/ ( G ) 4 /। " < @$b - / ¤ / (V ) 4 o'' ( •." ) M। $- | &) (. Ÿ") 4 ,। o ( •.) C 6 p X ‡ "R w , ” (/ ( G ) 4 +। (.o ( !ž) C 6 , o ( •.) C 6 @$b p X ‡ "R w , ” + ( ) 4 o'' ( •." ) ('। (.o ( !ž) C 6 @$b p X ‡ "R w , ” ) (. ) 4 ((। X , H¦ , ¦ • 6 C • ) (. ) 4 (&। " < ” • X (( (@ ) 4 o'' ( •." ) (L। " < @$b ” • X ) (. ) 4
  • 96. 6970 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (&) $ Y Z @ W 4T « ! 3C $ Y Z H - (() @ 6 " n « ! 3C W ƒ W W ¬ L' † N W S $ । (L) $ Y Z W n J H - (&) 68 6 S- " n: , $ Y Z ƒ W HJ n J D " n 6 S- - +N - $ , N - = ƒ W W ¬ 6 " 6 S- - , @ N = " W H - (() 68 " n 6 S- - । ()) H - (() @ 6 6 S- S $ , ! - C ‡ a n J ^ , : :- ( ) ˆ D Y; (N) ˆ 6 , -v . ;-; ( ) I ! " ØC , ! " ØC -" , 4 F 9 $ 6P ‹ !? 7 ; (F) ! " ! " H’ 6 " 4 @ $ J !? !? 7 ; (€) @- 9qJ (Monthly Payment Order) "Y ^ ; (.) Ô Õ (public university); (V) 4CqJ U | J U ; (4) 6 S- " $ - - p $ ‡ 3 C S ^ ।
  • 97. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6971 (L+। Ü . $ S ।(() Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) @ 6 ! r ? n J HJ Ordinance @ section 9 @ 6 Ü ‡ 3 C ! section 12 @ 6 ‡ 3 C , ! ‡ 3 C ? ‡ 3 C ! a H l N " 6 S- 4- . J , : : ; - Ü 6 S- (C ) (() (&) (L) (। 6 X1 Ü- : Z 4 Ü- Y Z ! Z Y- E Z (&o (@ " º .") C । &। 6 X1 Ü- : - - 4 , Ž$ (- à ) ¤ Y Z - - Y- E S C 4 (M' (@ " E ) C । L। 6 X1 Ü- : - - 4 p ‰ 4 Y Z - - Y- E S C 4 (&o (@ " º .") C । (&) $ Y Z @ W 4T ‡ 3 C ! ‡ 3 C $ Y Z H - (() @ 6 " n ‡ 3 C ! ‡ 3 C W ƒ W W L' † N W S $ । (L) $ Y Z W n J H - (&) 68 6 S- " n: , $ Y Z ƒ W HJ n J D " n 6 S- - +N - $ , N - = ƒ W W ¬ 6 " 6 S- - , @ N = " W H - (() 68 " n 6 S- - । ()) @$ “ Ü- (Inland Ship)” @ “6 X1 Ü- : (Inland Water)” Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) @ f : ; - “Inland Ship” @ “Inland Water” x® $ ।
  • 98. 6972 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 . : 62 ()'। f ।-@$ 6 " H ‘O , (() "6: " 4T ! r ? n J"  (6) ". $ " N 6 @$b 6: " Y Z t $ Y Z ˆ D Y, ‰ ^ , $ Y Z 68b D Y, ‰ ^ @ H ! - 9 61qJ $ ; ( ) " : ‰! $ " N 6 6: " Y Z, HJ : ‰! $BX ˆ , ‰ 6T ^ 6: HJ ˆ , ‰ ^ - ; @ ($) @$ $ 6 y 6T 6: " Y Z @$ 6 " 6 HW S 4X @$b 6: " Y Z, t 6: ! 6: 6: ! ‰ 6T ^ $ , H - 9 61qJ $ ; (&) “} J” 6 : H -} J, H -H -} J, 68 (subsequent) } J, - ® (agreement) Û ¾ (arrangement) -$ 6 H , 61qJ $ ; (L) “ !R n J” 6: ‰ , 3 -, n J F, - $ C C " , w ¤ 3 ¥, ˆ D Y, ! " ¯ ! , ! " @Ž $4 ! " ^ F ˆ , , õ p ¤ Ž , G @ ‡ C 6 C 9 "R $- - Ð C3-, 6T !R n J , -$ 6 H , G ( (@ ) ‡ C 6 C 9 "R C , -H ‡ Ž , w ~ C @ 4 ~, 5G @$b n J - , C, ž, 4! , ¬ 9 6T T - 4 • HW ! @ 4 ž ;
  • 99. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6973 ()) “ " ” ˆ 1 , ; pC, " -• " !" !" 61qJ $ ; (o) “ E7j” a L ( ) ‡ G - 2 6 x® $  (6) } J 7j; ( ) $ 6Æ; ($) " । ()(। n " @ Y Z S - S ।(() $ Y Z 6: " 4T ! r ? n J n " , $ Y Z a U 6 Æ H 4X $ , : : = (('' × )/((''-N), N  = H ‘ O 6Æ, = n " @ - , N = 4X । (&) $ Y Z, n " , ( ) C ! N - H ˆ 2 û H H ˆ n: $ V ; (N) n w ~3 - 2 - " S n: $ V , $ Y Z, H - (() @ ‘N’ @$ 62 8 $ । (L) @$ H ‘O , “ n " ” 6: } J Û ¾ 9 HW S n " D " । ()&। HW S ।(() ((+ @ n ;- Y 9 @$ 62 6T T ’b : , @$ 62 6 S Y Z, C $ S $ $ n J C ! N - H ˆ n: $ HW S 4X 6 Y o'% ( " " ") 6 $ ।
  • 100. 6974 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (&) ’b : , @$ 6 " 6 S Y Z, C $ S $ $ n J } J7j, , ž , 3, . 4, | " , ! 6T 6: " -$ 6 H , ! 6: n w ~3 - 2 - S HW S 4X 6 Y o'% ( " " ") 6 $ । ()L। , S , $ X ! n: 3 3 ।(() $ Y Z n J @$ 6 " 6  ( ) HW S n: ; (N) 6 Y 5 - - S ; ( ) HW S 68Ø 4- ! n: 6: $ - S . $ - - 6: 68Ø 4- ! ; (F) 6T n: , $ Y Z @$b n J N ! • $ । (&) H - (() 68 N ! • n J, @$ $ 6 6T 4T ! $ éê a 6: " 4T ! : , : :- ( ) $ - 6: S $; (N) $ - 6: S O @ 5 S $ V @$ Ì$ : X - - 6:; ( ) S $ - 6: 68Ø 4- ! $ - - 6:; @ (F) 6T n: 6 (' (!") Y C । (L) H - (() @ H l N - 6: " V ž 9, H - (() 68 N ! • n J H - (&) @ !3 ( ), (N) @ ( ) @ H l N -
  • 101. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6975 H a !E 6 J 6: E 6 Æ H - &% (Ì$ " ") 6 J - 6: " 4T ! $ , : : ; - YZ 7 6 J 6: E (() (&) (L) (। @$ 6 " 68 S n: $ - HW S । &। - - - S $ - HW - S $ V। L। S H G 4- !9 - - 4- !9 HW $ - 6: G 4- !9 $। ()) H - (L) @ 6 6 J 6: - ! HW S N $ G 4- !9 N 1 $ : " : , @$b - ! &) (. Ÿ") - 6 $ । (o) H -" H - (() @ H l N n J „ J B ! C $ H - (&) @ 6 " y 6: H - (L) @ H l N 6 J - 6: ! 4 ! Y S । (/) $ Y Z , ^ , D Y, 4 , S -, ˆ , $H C : . QR V @$b - ˜ HW S 4T ! r ?, $ Y Z ( ) 6: " 68 - ! 68- 4T ! r ? t n J n J ; 6: (N) V ž Z, 4 " , $ ~, -C ! , 68 - ! 68- ! 4T ! r ? t n J n J , @$ 6 , 4 - 9 6 J 6: " 4T Ü: 9 “: ! $ ।
  • 102. 6976 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (M) $ Y Z , ^ , D Y, 4 , S -, ˆ , $H C : . QR V @$b - ˜ n 6T n J ^ HW S 4T ! r ?, $ Y Z ( ) n J ^ 4, @ (N) 6: " 68 - ! 68- ! 4T ! r ? t n J n J  @$ 6 , 4 - 9 6 J 6: " 4T Ü: 9 “: ! $ । (,) n J C $ S y y $ - 2 H - (&) 9 (L) @ H l N 6: ¡ " : , H - (&) 9 (L) @ H l N 6: ! ! Y S $ । ())। 5 , S " n , S " ‡ 3 C ! 3 3 ।(() $ Y Z n J 5 , S 68Ø " n , HW , S " ‡ 3 C ! , $ Y Z HJ n J, 6T 4T ! $ , H éê , $ - 6: , S 68Ø 4- $ " 4T n J ! : । (&) H -" n J ! n J „ J B ! C $ H - (() @ 6 " y 6: ! 4 ! Y S । ()o। , $ X ! ‡ 3 C।(() @$ 6 " 68 n J S , HJb S ; - n J C $ S $ V, HJb S ‰ @ ‡ ‡ 3 C ! , N H lN :  ( ) n J C $ S $ V - 9 ! " J 0 (‡ $@ ), ! : ; (N) ! S 5 6 : - ; ( ) 7 6 S $ V; (F) ! S 5 6: 68Ø 4- ! ; 1 ; @ (€) 6T T G ।
  • 103. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6977 (&) p, 4 C f * , a G ! , : : ( ) $ U , - " p ‰HC p - 2 -, S ‡ 3 C ! YZ 7 ; (N) HJ $ , - " p ‰HC p ‡ 3 C ! U । ()/। 68Ø 4- ! ।(() @$ 6 " 6 S 5 6:, - - 2, 6: p D !E !" 68 , S n J D 68Ø 4- ! $ । (&) @$ $ n , n J, XY Y , 6: , ˆ (H$: Œ), S , @ @$b 6: , ˆ (H$: Œ), S $ @$ 68 4- $ । ()M। HW S Ä 9 . $ ।(() -" - . , !" - . , ÷ $ Ž 4~ D N Y- ? D Y HW S . $ YX @$ 6 " H ‘ O ( ) n J ^  (6) P , ˆ , •, @ U Y 6: - ˜ p P 9 " ; ( ) ‰HC Y X (available) @ ; •p H E ‹ y 9 ¦ T (format) ‹ (text) ÏX - w ~3 - Y- ‰’ ›, p J " ; ($) $ p ¤ - Y H E, $ -4 6T $ ßC @•w (extract) ; (µ) 9 p • ¤ - " ;
  • 104. 6978 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (H) ›, , ! !, $ -4 $ ß C QG ; (¶) 9 6T T ! ! " J .Í ¤X ‰ V ! @ H ! @•w $ ; (·) , ! !, $ p 9 ¤- 4ç @ 4 ! !N N ; (@) n J $ : !" ! ; (N) $b H J $b "Gf, 7j 4 ! । (&) @$ 6 Y- ? D Y n J P ˆ " " 6 nJ ! , « 6 ë•N $ , HJ n J 6 o' ( ") Y C 4 - । (L) n J @$ @$ $ @$ 6 " n: $ , H -" HJ n J D !E n É U , b n É 68 ˆ @ 3 ‰’ b 9 4 - ! । (),। 6T T U éê Y- ।@$ 6 " 6 S - 2 - Y- 6T T U ! Y- éê J $ । ()+। HW S Y Z ! | J। $ Y Z @$ 6 " 6 6: S @ 68Ø 4- ! , $ Y Z ( ) n J C $ S $ V $ n J D " $ V - - . $ ; (N) @$b S Y Z, !3 ( ) @ H l N n J , YZ- , S … U b $ n ˆ S @ $ n ˆ S $ , YZ- , S ! | J $ ।
  • 105. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6979 (o'। HW 5 S 5 ; pC ! ।(() @$ 6 " 6 HW S 4- ! $ HJ n J $ S $ V $ n J H " $ V - - . $ । (&) H - (() @ 6 " $ , $ G S $ V, $ G HJ n J ! Y Z H ; pC ! $ । (L) $ Y Z n J D 6 n J Y HW " , $ Y Z H - (&) @ H l N ; pC HJ 6 n J ! Y Z ! $ । (o(। Y Z " । ! D @$ $ 6 a Y Z " y $ , : :- ( ) @$ 6 " Y O S $ ; (N) - ! " y 6 Y S 5 - - $ F C - - ; ( ) @$ 6 " 6 ! S $ HJ Y Z। - 62 6 S- " (o&। C ¸ C $ 6 S- S ।(() C ¸ ^ - C ; 7 j L% ( " ") 6 S- " । (&) H - (() @ 6 " 6 S- (oo @ 6 " y 6 S- IZ- ¾ -• y $ । (L) @$ “ C ; ” x® $ -N, $ Y Z- = - C ; (gross sale), @ N = HJ - C ; H 7j 4 9 ¡ „×, ! : ।
  • 106. 6980 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (oL। n J - C - C $ 6 S- S ।(() X n J - C - HJ - C Y Y 4T 4 V - - • $ @ 9 U 6 S- " । (&) H - (L) @ Y, - C « 3C 4T ! r ? n J D Y - C « 3C , ! a H l N " 6 S- . - C « 3C ! ! N , : :- ; - ž 9 $ Ç X ‡ 6 S- (C ) (() (&) (L) (। (o'' Mo 9 C ¶ Î @$b ‡ - C 4T &o (º .") 4 &। (o'' Mo 9 C ¶ Î, &''' ('' 9 C ¶ Î @$b ‡ - C 4T o' ( ") 4 L। &''' ('' 9 C ¶ Î, &o'' (&o 9 C ¶ Î @$b ‡ - C 4T Mo (º. E ) 4 )। &o'' (&o 9 C ¶ Î, L''' (o' 9 C ¶ Î @$b ‡ - C 4T ( (@ ) Y &o (º .") 4 o। L''' (o' 9 C ¶ Î, Lo'' (Mo 9 C ¶ Î @$b ‡ - C 4T ( (@ ) Y o' ( ") 4 /। Lo'' (Mo 9 C ¶ Î ‡ - C 4T & (Ì$) Y M। - $ ; ‡ 4T L' ( Z") 4 : " : , n J 4 - 6T n J Ü: @ - C - $ , @ @ 6 ‡ - C 4T o'% ( " " ") 6 " $ । (L) $ Y Z @ W 4T « ! 3C $ Y Z H - (&) @ 6 " n « ! 3C W ƒ W W L' † N W S $ ।
  • 107. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6981 ()) $ Y Z W n J H - (L) 68 6 S- " n: , $ Y Z ƒ W HJ n J D " n 6 S- - +N - $ , N - = ƒ W W ¬ 6 " 6 S- - , @ N = " W H - (&) 68 " n 6 S- - । (o) H - (&) @ 6 6 S- S $ , ! - C ‡ a n J ^ , : : ( ) ˆ D Y; (N) ˆ 6 , -v . ;-; ( ) I ! " ØC , !"ˆ ØC -" , 4 F 9 $ 6P ‹ !? 7 ; (F) ! " ! " H’ 6 " ! @ $ J !? !? 7 ; (€) @- 9qJ (Monthly Payment Order) "Y ^ ; (.) Ô Õ (public university); (V) 4CqJ U | J U ; (4) 6 S- " $ - - p $ ‡ 3 C S ^ । (/) $ Y Z n J H - (&) @ 6 6 S- " , @ HJ n J - HW H 4X ! HJ 6 S- 6 Y - , $ Y Z HJ n J HJ G @$b V - - • $ H 5 ! H - (&) @ 6 š । (M) H - (&) @ 6 " 5 6 S- 3 y $ ।
  • 108. 6982 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (,) @$ H ‘O ,- ( ) “ - C ” 6 : 4 9 - $ ; 61qJ $ , (L, @ H l N - C 9 - C $ $ 61qJ $ ; (N) “ - HW ” (/L @ H - (&) @ H l N HW 7 n 6T HW x® $ । (o)। 6 S- " ।(() @$ 6 " Y, H - (&) @ n , n J "G b G - C / (V ) Y C 6 $ HJ ! D . - 6: W H 6 S- " $ @ @$ Y Z “6 S- ” H l N $ । (&) H - (() @ h$ ! Y Z 4X $ , !- ( ) ! 4 - . G ! $ 6 , ( C) Y C H 4 ; (N) H - (() @ H l N - C - 2 a 61qJ $ : , : :- (6) “7 ”; ( ) “@ ” 5 @$ 6 " 6 . - 6: G 6 S- " 2, HJ 6: G H 4 X " । (oo। 6 S- - @ " - ।(() H - (L) @ Y @ (o) @ éê , . - 6: G ! D " y X - 6 S- $ -N @ - - , $ Y Z- = "G G ! - C H " y HJ 6: G 4X 5 ; N = @$ 6 " 6 HW 5 S 5 6 " M @ 6 " 5 6 S- - ।
  • 109. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6983 (&) 6 S- " y X - a ) (. ) ‡ - ¾ " 2 $ , : :- 6: W N " n 6 : - (() (&) (o •0 &o% (º ." " ") (o p 0 &o% (º ." " ") (o - . &o% (º ." " ") (o † &o% (º ." " ")। (L) H - (&) @ H l N N ! h‡ ! , $ QR ¾ ƒ - ! " $ । ()) @$ Y Z ! ¾ H 6 " "G " n: $ , @$ $ 6 ! ! éê , ƒ ¾ 6 " ¾ H 6 " "G J $ " y $ । (o) $ Y Z ! , 6 S- ¾ H - (() 9 (&) @ 6 5 6 Y - $ d V, $ Y Z H -" @ ‡ ! N @ $ á " 5 ¾ 4 -• 68 ¾ " । (o/। ! D 6 S- " ।@$ $ 6 $ á - 9 qJ $ @$b n J - C , (o) @ H - (&) @ " Y, G 6n ƒ G - C / (V ) Y C 6 ;- , X 6: W † - (o ( ) - ! - C @ ()& @ H - (() @ U 5 W D " y 6 S- H -" C ! N @ (oo @ H - (&) @ ¾ N - 2 " , (oo @ H - (o) 68 " ¾ N 6 ;- । (oM। 6 S- ¾ ! n: ।6 S- " $ @$b ! ! 7 68 , YZ- , 68 N HJ ¾ " n: , $ HJ ¾ Y Z N ! • $ ।
  • 110. 6984 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (o,। 6 S- ; pC ! ।4 - B! n 6 S- ! D " C $ ! 5 6Æ, $ - 4T 6 4 H " • $ @ HJb " , ! D " y $ ! !9 $ । (o+। n É ।— @$ 62 H ‘O , “ "G G ” 6:- ( ) @$b ! Y Z, $ V; (N) @$b ! Y Z, $। G^ 62 6 S- H B! (/'। 6 S- " n: 4T B! ।6 S- " $ @$b n J Y Z ! - Y , @$ 6 " 68 6 S- " $, $ (oM @ 6 N ! - éê , HJb E b (/&- 9 - ! 4T H H B! $ । (/(। " 6 J 6 S- H D ! B!।(() n J 6: G 6 S- " 5 6 : - R ! - - 2 - b - 6 Y 6 , HJ 6 J " 5 H G ('% (!" " ") B! ! । (&) H - (() @ 6 6 J 6 S- " H QR G :- ! $ HJ G - N 1, QR G :- ! $ ƒ & (Ì$) W - ! 1, @$ Ì$ - 2 -, - 4T B! " $ । (/&। 6 S- " Y Z F C : H H ! D B! ! ।(() $ Y Z 6: G ! t E 6 S- " @ @$ 6 " 6 HW , HJ 5 @ HJb 6 S- " 5 - R ! - - 2 - b " y Mo% (º. E " ") Y - , $ Y Z ! " y 6 "R
  • 111. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6985 6 J " 5 - C @ - - 2 - Hz{ Mo% (º. E " ") @ - 2 : X $ H G ('% (!" " ") B! ! : " : , ! N $ C ! N $ , B ! o'% ( " " ") 6 $ । (&) H - (() @ 6 6 J 6 S- " H QR G † $ - :- ! $ HJ W - N 1, ( † $ $ ƒ & (Ì$) W - ! 1, @$ Ì$ - 2 -, - 4T B! " $ । (L) H - (() 9 (&) @ h$ : À , $ Y Z- ( ) (ML @ 6 " ; (N) (,o @ 6 - $ V û - $, $ Y Z a 68 B! $ , : :- (6) $ N (ML @ 6 - " $ V, $ N 1; ( ) 6 á , 5 Mo% (º. E " ") 6 Y HJb " 5 $ - F C $ V, H B! $ । ()) $ Y Z , " 3 ~ 3 H - (() @ 6 $ - 6 : H B! ! V ¢ ? $ V, $ Y Z @ $ ! B ! - 9 ¢ ? $ @ 6 J B! " $ : , 3 y 3 ! $ । (o) @$ H ‘O , “ - ” 6 : " C S (,( @ 6 6 p C Y 9 61qJ $ ।
  • 112. 6986 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6 " , X - (/L। X - ।(() @$ $ 6T T h$ : À , ! D , @$ Y, X - " y $ । (&) H - (L) Y, 6 S $ V @$b HW 7 H ab X - " $ - ( ) !3 (N) @ H l N 7 6 S 5 $ @ @ HW 7 , 4T S $ V, H X - • $ ; (N) !3 ( ) @ H l N ,,-+&, +)-+o, (''-('&, ('o, (',, (('-((,, (&'-(&+ @ (L&-(L+ @ 6 S 5 • $ ; ( ) X - 4X @$b HW HW 7 4T M& @ 68 - Y $ ; (F) @$ H - 6 X - 4X @$b HW - U $ @ HJ H 4X $ ; ! HJb 5 !3 ( ) @ 6 X - 6 Y 6 , $ HJ H HJ 6 ! $ ; (€) !3 (F) 68 Y : ; - - HW 4T 5 Y -• $ । (L) a HW 7 $ S 5 , H - (&) @ H ‘O , X - • $ , : :- ( ) a n J C $ ,+ @ 6 S 5 - (6) I ‰ ¯ ! 6: , I ‰ ¯ ! H -¯ ! , ;
  • 113. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6987 ( ) I 4 4 ‰ 9 $ p @ 4Ž, w ‰ ¤" $ 61qJ $ ; ($) I " ‰¿J ‰ ; (µ) y ‰¿J ‰ ; (N) -Ž, Ü Ü 4 •, 3 6X • B «, Cp 4 @ C C 9 C HW ! 4 " H Õ J n 6T " H Õ J D 4t •. - n 4T -! 5 • $ (&' @ 6 š । ()) $ Y Z ! H - (&) @ 6 X - 4X @$b @ @ HW V ž 9 - HW $ : , $ Y Z- ( ) - HW $ H - $ ; (N) HJ ! ! $ H - (&) @ 6 5 @ !3 ( ) @ 6 - - R। (o) H - (/) @ Y, n J, 3 - ‰ X - $ ab , : :- ( ) @ 4 ! - (6) 6 T L ( ) ‡ C S ? V @$b n J; ( ) 6 T o' ( ") Y C S ? V @$b 3 - n J F; ($) ‰ , G | 3 Y $ H , Y , @ @ G Y -• @$ $ 6 68 - ! (6 . ) 4
  • 114. 6988 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ! 61qJ, a H l N G X - " 4T ! : : :- ; - ! ¨ X - (() (&) (L) (। C, ž, . $ N 9 - , • - , 6T - 4 ¹n ¸ S ? L% ( " ") &। Cp 4 S ? o% ( •. " ") L। - $ 3 6 C S ? &% (Ì$ " ") )। C, ž, . $ N 9 - , • - , 6T - 4 ¹n ¸ n 6T t ! S ? '.&o% (£T !" - Ì$ •. " ") o। 6T Y Z S ? './'% (£T !" - V £T " "): " : , • HW ! 4 " ^ Y Z $ 4X HW ! „… :- L ( ) W 4T, HJ $ @$b ? '.(% (£T !" - @ " "); (N) $ Y Z ! @$b HW : 6n ?, $ Y Z HJ @ @ HW $ 6 4 - C ? “: !" $ , @ @$ H - 6 X - a . $ , : - (6) - ! $ @$b HW $ 6 4 ? Y Z !3 ( )- H l N X - $ ; ( ) 6n ¢ 5 ? HW $ 6 4 ? Y Z, 6n ? ¢ 5 8 !3 ( )- H l N ¢ X - $ ; ($) @$ H - 6 X - $ H -!3 (6) 9 ( ) @ 6 5 X - - R।
  • 115. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6989 (/) ! Y Z H - (&) 9 H - (o) H 4X $ , HJ ! D " y X - $ - ( ) H - (&) @ 6 X - ; (N) H - (o) @ 6 X - , @$ Ì$ - 2 6 । (M) @$ 6 " 5 X - 3 y $ 6: ƒ @ @ G 3 y HW $ G 3 y -• y $ । (,) $ Y Z . 4, 6 J 6T B!, 6 J 6:, $ X ! @$ $ 6 " y , $ Y Z X - 6 J " y $ । (+) $ Y Z G 5 - @$ 6 X - 6 Y 6 , $ Y Z - " y $ । ((') @$ H ‘Oß ,- ( ) “ - HW ” 6: @$b HW Y Z, H - (&) @ 6 X - 4X ; (N) “ - ” 6: - U n - H 5 ; ( ) “ - ” 6: @$b 6n ? ¢ 5 68 - ! $ 4X $ । (F) “S ?” 6:- (6) • ; - 2 - 6 4 ?; ( ) -" 9 p HŽ B ! 4T ? 3 . 4; ($) N $ 6 4 ?। (/)। HW 6 J š X - E 9 ।— $ Y Z ¯ - 6 S , $ Y Z (/L @ 6 X - H ‘ O HJb 6 S $ V - - . $ ।
  • 116. 6990 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6 " + C , @ ! ! :- 62 C @ (/o। C ।(() p, ! ! 4T ¨ E @ $b H J . $b C । (&) t ! C ! , ! " @ ! " 6 ˆ ‰! 9 ! @ , YZ- , 4 QR n $ । (//। C ! N ।(() X n J H -" C QR G 4T C ! N , !- ( ) QR G @$ $ 6 |J - 6 ;- ; (N) QR G 6n ƒ L ( ) W - 2 W ; ( ) HJ n J @ ‡ ‰ , " Œ . ‰ " Œ -. , 3 -, 3 - 6 " ! , n J F, n n ˆ ! -. , -. 6 ! " ˆ ˆ V; (F) HJ n J, ! n H ‘ O ^ ^ n , QR G @$b ? , 6 " / @ :- 62 6 6n ¢ 5 B ?; (€) &/( 68 ! « y n J; (.) HJ n J &/) 68 C ! N - ! N 2 V।
  • 117. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6991 (&) a YZ 7 C ! N 2 7 $ , : :- ( ) "Y ^ - (6) G ‹! : - - : - Õ - 2 - H - 2 - Õ , - -Ž !"qJ (@- 9) "Y ^ ; @ ( ) $ 4 À - $; (N) Ô Õ ; ( ) !" n ; (F) ˆ D Y; (€) U D Y r" ˆ , C $ ? 9 B! n 6T $; (.) W $ * $ 6 ^ ¯ E ! C $ ? n 6T $; (V) Ã @ " ; (4) 6 t n J ! " !R E (fixed base) $; (®) p D , 4 C f * , C ! N $ 6n ? n J । (/M। ‰! 9 ! ! N — (() @$ 6T T Y, X t ! O ‰! 9 ! ! N , ! HJ n J- ( ) G "G N )' (. l") Y C 6 - C ‰ E - ; (N) G - - C - ;
  • 118. 6992 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ( ) ‡ " @ - 2 QR G š ‰ E 6X C - Ž ; (F) G - ! " ‰ ! - ; (€) G - , . W -ƒ H ‘O n , n J !" î- ; (.) ‰ " Œ . : " : , @$ H - " Y -. O ‰! 9 ! ! N । (&) X ! " t ! C ! " @ ! " 6 ˆ ‰! 9 ! ! N । (L) X 6 ! " t ! C ! " 6 ˆ ‰! 9 ! ! N । ()) @$b X ! " t ! ! " C ! " 6 ˆ ‰! 9 ! ! N । (o) t ! 4T H - (() @ 6 ‰! 9 ! 2 7 $ 9, t= ‰! 9 ! ! N । (/) t ! ‰! 9 ! QR n J t - u 1 ‰! 9 ! 9 ! N $ ! ! “: ‡ $@ : । (M) H -" , N ‡" * , n J G 4T ‰! 9 ! ! N , !- ( ) HJ n J QR G ‰! 9 ! ! N : ; (N) HJ ! QR G ! 4T HJ ‰! 9 ! O - $ : ।
  • 119. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6993 (/,। 4 QR n ! N ।— (() X t ! C O 4 QR n ! N $ , !- ( ) QR G HJ n J o ( •.) Y C 6 ; (N) QR G - HJ n J - C - ; ( ) HJ n J n $ ; (F) HJ n J ‰ " Œ . ; (€) HJ n J QR G ‡ " @ - 2 š ‰ E 6X C - Ž । (&) H -" , N ‡" * , n J G 4 QR n ! N , !- ( ) HJ n J QR G HJ n ! N : ; (N) HJ ! QR G ! 4T HJ n O - $ : । (/+। C ! N - । (() p D 3 - 4 9 › ! ! 3 7 , — , , "R ! ! C ! N $ । (&) ‰ ! F - ! } J ‰ ! $ ? n J C a ! ! J $ , : :- ( ) Y : ; (N) . $ -E p D , - - , - !˜ 68 - ; @
  • 120. 6994 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 ( ) : ! " -Y @ C ! " -2 : X n É @ ‡ “: Z। (L) G 14 ! V @$b E Y Z, &L, @ 6 14 ! ‰ @ ‡ C ! N $ । ()) 6 ! " C E ! " - ! C Cˆ !" -" ! N @ -" H ! ? HJ C @ ‡ ? t Z ! @ C ‡ p C । (o) C a n J D t Y 9 ! $ $ , : :- ( ) t ! Y Z, ! t ; ! " : QR n J D @ Ì ‘ O W D Y- ? n J D , @ - 6 5 ˆ t 6 $ , 6 D Y t Y $ H J n J; (N) ² 6 J Y Z, D , @ ! " 6 ˆ - 6Y- t 6 $ , HJ ? â n J; ( ) ‰ ˆ D Y Y Z, - ; (F) 3 - Y Z, 6 " ! n , H 6 " ! ; (€) 6T F Y Z, F !È |É - ; @ (.) 6T T n J Y Z, HJ n J D Y t Y $ H J n J।
  • 121. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6995 (M'। t U C ! N 2 (() (// @ 6 C ! N $ 8 2 V @$b n J (,' @ 6 t U C ! N : " : , @ n J ‰ , n , $~•X ~ 9 : ^ n 6T T ‰ @ !" X n J C ! N । (&) @$ 6 " H ‘O , “ C ” 6: (,L (,) @ 6 4T ! N 5 C x® $ । (M(। C ! N - ।— X ! ! - 2 $ C ! N $ । (M&। C ! N 4T ‡"।— (() H -" (M( @ H l N - ! HE - , n J , N ‡" * , C ! N 4T !" ! , !- ( ) (// @ 6 HJ n J C ! N O ; (N) HJ n J - C QR G y । (&) H - (() @ 6 , ‡ " H l N - - 2, &( (@À") ! - $ , 6: H -" $b 68 - ! $b - - 2 C ! N $ । (ML। C ! N N $ 9 . 4 " ; 1।— (() (//, (M&, (Mo, (+(, (+L &(& $ 6 C ! N O @$b X n J C ! N N W " y " $ । (&) " y -N - $ , N - = C E (/L @ H - (o) @ 68 ! D ! , 6 ; N = 6 " M @ 68 HW " 6 S- ।
  • 122. 6996 evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 (L) H - (() @ 6 " 5 6: - ! D ! " $ V - - • $ । ()) n J, J P n , H - (() @ 6 ! " n: $ , N ! • $ । (M)। ! ƒ - C ! N Y Z ।- (// 68 C ! N 2 V @$b ! ! - 2 C ! N n: $ , @$ $ 6T T 6 Hz{ ! 6éê N a - ! 9 " $ , : :- = × (( + '.') × N), N ,- = - C ! - , $ Y Z- (6) ! ! ƒ ! C ! N ; ( ) D Y ! ƒ ! ! , = ! ! - 2 C ! N - C $ - " $ 6Æ, @$ Y Z- (6) 6n ? - C 61qJ $ @ - $ ; @ ( ) X - , . 4 9 B! n @$ $ 6 4X 5 4 - $ 61qJ $ , N = a b - É , : :- (6) ! 6 ; 1 $ - É 6 &) (. Ÿ") $ ; @ ( ) - ö "9 ( (@ ) - $ ।
  • 123. evsjv‡`k †M‡RU, AwZwi³, Ryb 8, 2023 6997 (Mo। “ C ” @ Y Z " C ! N ।(() (// &(& 68 “ C ” ! N C H Y 6„U — Y $ , ! ¢ , " C ! N $ । (&) $ Y Z ‰’ $ $ Y Z QR G !" "G N 6 X / (V ) - 6: :- 5 „ N , F C, " C ! N $ । (M/। 6 ¡ C ! N 3 3 ।(() C " C ! N Y Z (/+ @ p D 4 5 !" 68 HJ C " C 6 ¡ . $ । (&) C " C ‡ 6 ¡ . $ , H -" , H lN , ! C QR › !, . $ , — ! ! ‡ " H l N - - 2 ! N 4T ‡" । (L) ! H - (&) @ 6 !E ‡" b 68 n: $ , C " C , 6 ¡ . $ V @$b 6 . $ H ! N $। ()) ! H - (&) @ 6 !E ‡ " G ¸ ¡ ¾ C " C ! N N ¡ $ V . $ । (o) ? t C ‡ ¡ . $ । (MM। HW C ।(() a n J p D $b H J $b 3 - 6 " M @ 6 5 S 5 C ! N : ( ) ˆ D Y, t E" ˆ , D Y, G ‹! : - - : - Õ , - 2 - H - 2 - Õ , - -Ž !"qJ (@- 9) "Y ^ n 6T T ‰ ; (N) 3 -; ( ) n J F;