Income Tax Act 2023 FINAL

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 FINAL BD Income-tax Ordinance, 1984

†iwR÷vW© bs wW G-1
evsjv‡`k †M‡RU
AwZwi³ msL¨v
KZ…©cÿ KZ…©K cÖKvwkZ
e„n¯úwZevi, Ryb 22, 2023
evsjv‡`k RvZxq msm`
XvKv, 08 Avlvp, 1430/22 Ryb, 2023
msm` KZ©„K M„nxZ wbgœwjwLZ AvBbwU 08 Avlvp, 1430 †gvZv‡eK 22 Ryb, 2023
Zvwi‡L ivóªcwZi m¤§wZjvf Kwiqv‡Q Ges GZØviv GB AvBbwU me©mvavi‡Yi AeMwZi Rb¨ cÖKvk
Kiv hvB‡Z‡Q :
2023 m‡bi 12 bs AvBb
Income-tax Ordinance, 1984
( !" " ) , %&'' (%&'' '( ) )
'*+% %( , - '*+. '' /0 -1 2 3 )
4 5 62 !" 7 68 ! 9- 1 4 : ; ! " , 9-
3 ; '* 68 <! => ? /; ; (+/%&'' A B - ;
/ C- !D 6 E F G - H I !
( > " ) , '*+. ('*+. ' ) ; E F HJ
62 !" 7 - ; ; ?
%&'L M ) HJ 62 !" 7 2 62 !"
- ; N O ; ?
HJ 62 !" 7 P Q - ; , P
, 62 !" 7 ; 6 " 4 RS : ; / T
4 " 4- ; / U 4V
W 1 T X; ?
, 6 T , HN , Y , , 4- 6V
Z[  , 9- ]^; _ ? 8F Q 6V V F
P ; ?
( 8085 )
g~j¨ : UvKv 260.00
8086 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
H - - W 1 ; , Income-tax Ordinance, 1984
(Ordinance No. XXXVI of 1984)
, 4 ;
? a bc ;:
6 " '
e
'। Z> " ? - ।(') ? , %&%L
6 / ।
(%) 6 ; 0 - ।
%। g । F Q h i 9 ;, ? ,—
(') “6 ; 7k” 69- C 3 ; 6 " ' ? g
6 ; 7k;
(%) “6 J " ( ;)” 69- ( ? H m O 6 J
" ( ;) ? n " ( ;);
(L) “6 J " ” 69- ( ? H m O 6 J
" ;
(() “6 ” 69- ? c o J;
(p) “68 ! 8 F ;” 69- ) 3 ; 6 " % ?
68 q- C- 68 ! 8 F ;;
(.) “68 ! - Y ; " ;” 69- )
3 ; 6 " ' ? 68 q- C- 68 !
- Y ; " ;;
(M) “6 " ! ” 69- Partnership Act, 1932 (Act No. IX of
1932) ? g 6 9- 6 " ! ? ;/Y " T
2 6 " ! , ; 61r-J
;
(+) “6 " ! s” 69- Partnership Act, 1932 (Act No. IX of
1932) ? g 6 9-6 " ! s;
(*) “ ” 69- Code of Civil Procedure, 1908
(Act No. V of 1908) ? section 2 ? clause (11) ?
g ;
('&) “ t ” 69- o J u v , X ;, , / ,
" 8 G -w HD w ;
('') “ 9- _ ” 69- 9- _ , '**L ('**L
%M ) ? g 9- _ ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8087
('%) “ ; x yY ;” 69- 'L ? 6 _ ;
x yY ;;
('L) “ ” 6 9-61r-J 
( ) ? 6
z HN H{| ,
>, } 3 64- ;
(O) ? 6 HN -
T z 69-;
( ) H -!3 ( ) H m O , } 3 64-
RS Z ;
(E) , 9- 3 ; ? + 68 <! 68 -5
H~ ; •€Y • 6Y " C-
, ; o 6 4- } 3
>;
(•) ? 6
‚ , 69-, 69 ; ! "
H{| , ƒS > 69 H , ,
H{| , ƒS > , 69-;
(,) ? c 69-,
" ; ! ;
('() “ ” 69- ? 6 z " z
, 4-;
('p) “ F-” 69- F- 6o G - „ 69- N ?
61r-J 
( ) o 9 …† O „ ‡
L& O -1 ;
(O) / H{ Eˆ ; O
…† X O …†
„ ‡ L& O -1 ;
( ) ‡; 9 ! …†
o > O , Z[ , 6
‰ = > Š
6 O -1 ;
8088 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) ‡; 9 ! …† 6
‰ 6 " ! 6 ‹ Y O
-1 ;
(•) 6 ‰ 6 " ! 6
‹ Y O 6o „ O HJ
6 ‰ 6 6 " ! 6
‹ Y O , Z[ , HJ 6 ‹ Y
O 6o „ ‡ L& O;
(,) o , 9- _ H
ΠZ [, RS N
4 8 9 ! …† „
'% ( ) :
" - 9 , ; ! "
7; Š Š ,
Š Š , H
• Š H Ž ,
4 •ˆ/ ; 4• 6 3 Z [, !
HJc Š H 7; Š
‘ H ’ P /“
F- 68 6 / oJ ,
;, H " 68 ! , ”9
'% ( ) F- ‚
;
('.) “ H ! ” 69- ? 6 / D
z " z 69-;
('M) “H " ” 69- ( ? H m O H "
J o J, ? x •3 6 3 ,
" , 6 J " • – /
6 3 61r-J ;
('+) “? — (merger)” 69- 6S 3 ; g
? — ;
('*) “ " ” 69- ( ? H m O " "
(˜ N ! H B);
(%&) “ " ( ;)” 69- ( ? H m O " ( ;);
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8089
(%') “ ” 69- H ! , ? 6 J ,
6 J } 3 , !™ , A , 4 , A!, 3 69
? 6 6V z " z 69-
61r-J ;
(%%) “ ! ” 69- z 69- H 4- o J ?
b - o J 61r-J , 9 :
( ) ? 6 6V 69-
" 2 o J;
(O) ? c Y o J
(6) , 69
6V o J - z;
69
( ) 6 o J š
- 4V ? 6
- › X;
( ) Y " ;
(E) B -, ! ;; ! O ; œ
! 2 o J;
(•) - • ? B - ! O;
o J;
(,) ? 6 !
O; ! ‚ o J;
(X) † W ? 6 -
T X;
(%L) “ ! ” 69--
( ) Š o ! Z [, F-
> „ /0 L& ( [") ! ;
(O) Š Z [, F- > „ >
'p ( ) ! 69 Z [ HJ
8090 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
! ž0 'p ( )
! G - O Ÿ, Z [ F-
> „ ž0 ! ;
( ) G - O B - ! O; ? c
u / o J ! Z [ F- "F
„ L& ‡ O;
(E) ! " 6 ‰ u / o J
! Z [, ; ! " Y - !
*& ( ) ! , ! HJc o J
(6) H¡ "Z 4V iˆ 69 ,
4V F ; J
; ! " 6 ‰ ;
( ) 69- H 4- H ’ P I / ?
B ; ! "
6 ‰ ;
(•) ! H -!3 ( ) (O) H m O !
iˆ ! , ; HJ ! 6o
„ -! ;
(%() “ F-” 69- Y N ‡; 9 ! …†
'% ( ) ! ? ? ; 6
F- ‚ ! 61r-J ;
(%p) “ -, ” A_© Š Z [, 69-o ‰ , ;
6V , ; ? c o J ? 61r-J
, ! -" F Š o ‰ Š -
! s ; ;
(%.) “ 6o ” 69- o J b - A !
2 ? 6 H{| ! "
¢ -}J , 9 :
( ) , 6 ", 6o ;
(O) £ 5 " ;
( ) B ! ! ;
(%M) “ }J ” 69- B ¤V
"S;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8091
(%+) “ ;/Y "” 69- ;/Y " H 2
? 6 " X;
(%*) “ ¥ ?¦ § 4 • 6Y H ••” 69- ¥ ?¦ § 4 •
6Y H ••¨ , %&'+ (%&'+ M& ) ? g
¥ ?¦ § 4 • 6Y H ••;
(L&) “ 3” 69- o ‰ , "-
! 2 > ! , ? ; > ! , ?
6V " 4 61r-J
, b - F ! 61r-J , 9 :
( ) ! T C- › - -,
: ! 4 Ÿ ! -, O F -
? c F 1 š ! ;
69
(O) ! T “, ”
© V z ! ;
(L') ‘‘ Š ’’ 69- Š , '**( ('**( '+ )
? g 6 9- Š , ? 61r-J 
( ) ! " _ ; 4• 6 3 , 4 •ˆ/
6 3 Ž 6 3 ;
(O) ! " D o J ‰ _ ;
( ) ; ! " ! " )
6 ¬ E ‰ ;
(E) o , 9- _ ;
(•) " 4Y Œ , 3 H ¦" , ,
? "Z _ ;
(,) ? 4 F yY qB - ;B 69 ˆ
¬ _ ;
(X) 3 -, o J E, 4 • / o J -
Π, H 6 / H , ! HJc
8092 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
o J - Š , '**( ('**( '+
) ? g 6 9- Š ! " D
;
(4) W C- Z, ‰ C- Z, u D"
‰ ;
(®) ; N ) 6
_ ¯ ° ;
(±) u / o J, 3 -, o J E, x ¥, ² 6 /J
; o 6V ; ° ;
(B) ) 6 , ? c
! " E ‰ , q- C- ,
"F !" ) , ? H ’P G Š
E F ;
(L%) “ O; ! ” 69-
( ) o J ? 8
" o9- X ;
(O) o J ? 8 O;
! ‚ X ;
(LL) “ F H“ ” 69- ; W (systematic), 68 ¬
(investigative) ? Z 7; (experimental) 62

( ) 6 / 69 ³´ ;
;
(O) g J 4 ;
( ) g 64- ; ZY , ; ;
69
(E) HN ! 69 H , :, ‚, 5 F ‚
H“ ; ZY 62 3; 3;
o H ’ P , ; ,
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8093
b - ; ZY , ; 62 F H“
6 9-61r-J , 9 :
(6) H , : ‚ :
†ˆ B ¥ ;
( ) " ; ? 4
g , ; F ;
( ) 9- ! ;; ! 9- ‚ ƒ S
H“ ;
(µ) 4 F , , †ˆ
H D (data) T , 3 • /-
o ‰ 62 ;
(H) H , :, ‚, HN !
W †ˆ 6!; !; - ;
(¶) H , :, ‚, HN !
W V (cosmetic) 6!; !;
¥ ; - ;
(·) xq - A ƒ S H“ ;
(L() “ -, ” 69- Penal Code, 1860 (Act No. XLV of
1860) ? section 21 ? g 6 9- -, ;
(Lp) “, ” 6 9-61r-J 
( ) ! J o J - ,
, - o © > 6 ;
(O) , ; ! Š o ‰
RS !;
( ) 6 3 ! ! s 9
- ;
(L.) “, B -q- 6Y H ••” 69- Bangladesh Chartered
Accountants Order, 1973 (President’s Order No. 2 of
1973) ? g , B -q-6Y H ••;
8094 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(LM) “ x q 6Y H•” “ 3B ?¦ ; 6Y H•” 6 9-
International Financial Reporting Standards (IFRS)
? ¸ 5 ? 1 6V V
c 61r-J ;
(L+) “x ¥” 69- Trust Act, 1882 (Act No. II of 1882) ?
6 ¯ x ¥ ? Specific Relief Act, 1877 (Act No.
II of 1877) ? g x ¥ 61r-J :
" - 9 , Z [ x ¥ Š
; Œ G -" - 69 Š ; , ;
H ’ P ¯ 9 Z [ HJ Š , Z[ ,
; z ° ? x ¥ z ° ,
;
(L*) “• – / 6 3 ” 69- ( ? H m O • – /
6 3 J o J;
((&) “ q 4- ” 69-6S 3 ; g q 4- ;
((') “ 3 ; o ” 69- Bangladesh Bank Order, 1972
(President’s Order No. 127 of 1972) ? article 2(j) -
g 3 ; o ;
((%) “ ;” 69- ; N 6 ƒS
u 5 ;;
((L) “! o H ’P” 69-
( ) ! ¹ 4V [ , "Z [ , , N [ ; ?
(O) 4 -H H ’ P H“
,
4 -H
H ’ P H“ ! o H ’P ;
, -
(6) ! H 4 4u q- C-
68 ! ; ?
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8095
( ) ! H b - - ™
4 Ÿ 
(১) , 4Y o
5 - H
H ; 69
(২)
! ; ?
F- ? c B 7k
%& ( ") ;Z B 6
;;
((() “ 5 69-” 6 9- o Š Z [ 4 2 ›
69- 61r-J ;
((p) “ ” 69- F-
( ) ? c o J b - o
; ! " 6 ‰ X -
(6) / 69 HJ F-
S / Y '+L (? "
") ! ;
( ) HJ F- / S /
- B *& ( ) ! !
? 6o G - „ ( (, ) N
2 / 69 S /
B L.p ( " º F ») 69
! ;
(O) ² 6 /J , 3 - o J E
: o ‰ - ! ¢ -c HJ
F- ; ! " 6/Y1 Eˆ X;
( ) ; ! " Š 6V
Š : o ‰ - !
¢ -c HJ F- ; ! " 6/Y1
Eˆ X; ?
8096 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) x ¥, ;, ° ) ƒS
5 [ o J D ! ƒ S ; ! " ; N
6 X :
o ‰ - ! ¢ -c HJ F-
; ! " 6/Y1 Eˆ X;
((.) “ - ” 69- ) - ;
((M) “ - ” 6 9- J - 61r-J ;
((+) “V ¼ 4 7k” 69- q- C- - 7k;
((*) “ ‚” 69- H ˆ4 69- o ; ½P 6‰
Š D;
(p&) “ ‚ ” 69-
( ) ‚ , 6V / ‚
6 ¾ 1 ;
(O) ;4, / Ÿ , ¾ 6V / ‚
o 6 ! ? 3 V • ; 4
6 ‚ H 61r-J ;
(p') “ !"„ 6 J " ” 69- ( ? H m O !"„
6 J " ? !"„ n " ;
(p%) “ !"- ” 69- ( ? H m O !"- ;
(pL) “ , ; ” “o ‰ ” 69- Š , '**( ('**(
'+ ) ? g , ; o ‰ ;
(p() “ - - ” 6 9- Š , ‰ o J E Z [
b - o J 61r-J , 9 :
( ) o ‰ , ; , - - - ,
9- - - , o ‰ , , , F 2Z, ? 4•
6Y H ••, H 6 / H
, 69 HJ C- Z, Š , ‰ E
- ! , ; Š ! 4V !
- - ; ?
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8097
(O) Š , ‰ E o ‰
" Š¿J o J H
" C- HJ _ - - ‚
ˆ" X;
(pp) “ À 4B” 69- L% ? g À 4B;
(p.) “ ¬ o J” 69- ¬ o J 6 A Z ,
%&'L (%&'L L* ) ? L' ? 6 ¬
o J ¬ o J;
(pM) “3B ” 69- ? c o Z [ ‚
~ J ? c / Š“ , 3 ; ‚ ! -S
61 ÁŸ 1/ ¾ 1 6V/
 D , ? c o 61r-J
, 
( ) •, ; 69 ‚ T HN !
/ UN ! ! £ ˜ W 4 ;
6o 4V H Ã 7k > u 9-
HN ! 9 9/ ; Ä
~ J W ;
(O) ! ! £ ˜ W u !O; 5 ¥
" ; "Å 6o
; ZY q; ¥
" F ~ J Š ! ; ?
( ) 6 T 4 ¥ ?– , Æ !Ç
2us 5 o ; ,
HJ ! Ç o u / !O ! ,
? c "Å 9- ~ J Š !
;
o È ।? !3 H ’PG ,
(6) ‚ 6 9- " ¥ 61r-J ;
( ) H ˆ 4 ? ¥
?– , Æ H ˆ4 - 3B
6 / ;
8098 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(p+) “3 -” 69-Partnership Act, 1932 (Act No. IX of 1932)
? g 3 -;
(p*) “ N ” 69-69- N ;
(.&) “ 4 7k” 69-
( ) Z [ 5 F4 ‚ •, 6 ‰ /
4 HN ! J
5F 2 9- 4 G -
H , Z [ ‚ˆ H{|
H - 9 N -
H G - „ T N o H 7 k
X H Ÿ7k; ?
(O) Z [ HJ 5 F4 ‚ •, 6 ‰
4 9 , Z [
b - 6 9- S
(6) , F ! o ;
( ) HN ! 3 ; — 4É HJ —
H“ / Ÿ ; ?
( ) H " C- 5 F ‚
, - ‚ 7 k H
‰ , J Q /
- } 3 ;
(.') “ ; ! " Š ” 69- Š , '**( ('**( '+
) ? 6 ¯ Š , ?
; ! " ; N 6 )
‰ ¯ ? ; ! " ¬ -; X ? c
° 61r-J ;
(.%) “ F- 7k” 69- Š D / Ÿ Z [
( ) N 1 Š D J / Ÿ ;
(O) Z [ F- / Ÿ H -!3 ( ) 68
c 6 Å 6 , Z [ F- / Ÿ ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8099
(.L) “ ;Ê 69-” 69-
( ) Š! ; HJ Š ! ;Ê
69- V ¼ 4 7k, ? Ë 2 6 ;
(O) 2 Š! ¾ 1 ; HJ
¾ 1 2 6 4- Š ! V ¼ 4
7k;
( ) o 6V / Š!
¾ 1 ; HJ ¾ 1 > 7k;
(E) Š! YJ, ÃÌ, Í
; HJ Š ! ÎY 7k, Š !
, Ç ; /4 Z G ! >
š 69- H 2 HW 5 69-;
(•) ; ! " ; N 6 P /
Š! 6 T ;, 6 T 5 !
" Z G ;
(,) ! 5 F 4 Š ! o > ;,
> HJ Š ! V ¼ 4 7k;
(X) ÏY • : ; ! " o
; ! " > ¾ 1 ; > >
7k;
(4) [ 7k C 3 ; 6
-¡ Z ; —
× (O/ ), O 
= ˆ 2 > 69-;
O= C 3 ; H mO
X;
= ˆ 64- 4V - 5 5 o ;
o È ।“ ” 6 9- 6V /
¾ 1 ; N 6 P / 6 T
61r-J ;
8100 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(.() “ ! " Š ” 69- Š ; ! " Š
;
(.p) “ ” 69-? 6 ;
(..) “I g F ” 69- g " ; ZY 5 3 ;
g F , ; - ;
(.M) “I g F 7; o ” 6 9- q- C- 68 !
Ó Ô ; , ;4, Ô ; 6V V _ !D
! 61r-J , b - Z [ - 5 o
61r-J , 9 :-
( ) 6 , 6Y -B 4" / 4Y ? c
Š! Õ"- (intangible) Š!
6 T ;
(O) ‰ Š! 6 T ;
( ) 5 Š ! 6 ¾s, 6 ‰ , o >
- H ’ P - 5 o ;
(.+) “ q-” 69- National Board of Revenue Order, 1972
(President’s Order No. 76 of 1972) ? article 3 ?
clause (1) ? 6 _ 4 4u q-;
(.*) “o J” 6 9- u / o J, 3 -, o J E, ² 6 /J
, x ¥, ; Š 61r-J ;
(M&) “o ” 6 9-61r-J 
( ) xq, 4Y ‚ HN ! ;
(O) xq, 4Y ‚ HN ! „ ³´
T - ,S ;
( ) ; /4 6; /4 D ‚
;
(E) " ˜ D;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8101
(M') “o Š ” 69- o - Š , '**' ('**'
'( ) ? g o - Š , ? ; ! "
; N 6 ) ‰ ¯
? ; ! " o o , ; ? c
W ‰ 61r-J ;
(M%) “o x •3 ” 6 9-61r-J -
( ) o ? 6V q ,
; !" o C- 68 ! 6V h 6 9-
‰ 1 ;
(O) ; 3 V • ; /- ? 2 ?
6V 69-‰ 1 ;
( ) , ; 2 C- Z C-
- 3, , 4-, …Ö- ! 6V 69-
C- Z 68× ; " ;
(ML) “ ‡!” 69-o u / - 
( ) HN ! I 5 i;
(O) I , H ’ P 5
i; 69
( ) HN ! I o Ø X ? c ;
H ! ,
" ¥ 61r-J ;
(M() “ , ; ( Ù Ú ;)” 69- ( ? H m O
, ; ( Ù Ú ;);
(Mp) “ , ; ( !"- )” 69- ( ? H m O , ;
( !"- );
(M.) “ , ; ( "Z )” 69- ( ? H m O , ;
( "Z );
8102 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(MM) “7; Š!” 69-
( ) ! C- 5 5
Š D;
(O) o H Ô (undertaking)
T / H B ;
( ) " ¥ ,
b - F 7 61r-J , 9 :
(6) ! o H ’ P 5
‡!, / z ‚ •, ;;
( ) o J o - T , - 6‰ Š D
6 9- 61r-J " , u -;Å ,
[, 3– † ‚, :
! C- 69 H
/- " ; !Ç C- ;
o J 4 o ?
o H ’ P o ;
(M+) “ B ” 69- ? - W 5 %. ?
H m O B , ? N ? ; 6
! - B J ? c
6V ;
(M*) “ Y ;ˆ” 69- b - / 6 4- ? c
! ? “7; ” O ‚ !
o ? ; ! 61r-J , 9 :
( ) B•, " " xq - us
Š - 6V Š D 68 !
; • ; us ¾ 1
2 ;
(O) B•, " " xq - us
Š - 6V Š D o 1 œ
2 ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8103
( ) B•, " " xq - us
Š - 6V Š D ? c Š D
o 2 ;
(E) J , I" , 4Y I g g ,
6 /g ; - Û"; Š - œ
2 ;
(•) B T 3 3 Ü , !"-
o B 3 Ü ; • !
us ¾ 1 ; 69
(,) G - H m O - ™ Š¿J
! 2 ;
(+&) “ > ” 69- ; ! " 6/Y1 ; ! " /Û ;
‚ ? 6/Y1 o Ý
o ?; 6 > }O " ‰ / HN ! •, ;
6V V H > 6 9-61r-J ;
(+') “;/Y "” 6 9-61r-J 
( ) 7; H H , Š
" • 2 Þ Æ— } 3
, ! ? c Ä 3 ; Š Š!
4 /- G - " / £ ;
(O) 7; H H ,
q , q ¥ q 4B ˆ -3 B
2 Š " • 2 Þ Æ—
} 3 ;
( ) 7; H H , Š
6 ; HJc 6 6o G -
Š Þ Æ— } 3 Z 69-
H " • 2 ;
(E) 7; H H , 7; £ 4V
Š C- H ; Þ Æ— } 3
Š " • 2 ;
8104 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(•) Š , '**( ('**( '+ ) ?
6 ? c Š C-
; ! " } 3 ;
(,) H~ ; 3 ¦, ; ? ¥B /¥ • x ¥,
? ,Æ x qq 3 ¦ 6ß ˆ/ /¥ • 3 ¦
? } 3 ;
(X) /B Š H ; Þ Æ—
} 3 " • 6 T ·
" 69-, H
Š Š ! 6 " H H , 69
? c " • Z o J
A 4V ? c Š C- "
69-,
b - F 7 61r-J , 9 :
(6) Z [ Š 6 ;
" • q • Š
H)¿D Š ! 6 " ! s 6 ,
Z [ H -!3 ( ) (E) 68
6T " " Z [
¢ - ! 69- , 69 q
q -¥ ! , ;
( ) Z [ · ! Š 7;
o Z [ o u / -
" • !D 6 T
· ;
( ) Š C- " 5 ;/Y "
àG - " ¢ - "
6 9- Š C- ‘
X ? H -!3 (•) ? 6 9- ;/Y "
, , Z [ HJc ‘
X ÝÀ;
(µ) Š C- AY5 " ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8105
o È ।“Þ Æ— } 3 ” 6 9-61r-J ,
( ) ? !3 , ? 6 68 ! z
/ , - 6o 2 ƒS "
¢ - 4 /-;
(O) H -!3 ( ), (O) (E) ? Z [, ? c Ä
O -1 Š ; } 3 ; ?
( ) H -!3 ( ) ? Z [, Š ˆ 6 O
-1 H ; } 3 ;
(+%) “ " • ” 6 9-6T " • 61r-J ;
(+L) “ !Ç ( )” 69- 4 4u q- !Ç ( ) J
o J;
(+() “ 1 ” 6 9- u / o J Z [, HJ o J N 1
U 1 61r-J ;
(+p) “ ” 69- , %&&' (%&&' (M
), ¬ Š - ; N
6 ¬ ;
(+.) “ " ” 69- ( ? 6
" J o J;
(+M) “ H ˆ4” 6 9-61r-J 
( ) C- AY5 x4 ;, ¦, mÂqcÎ,
· [ (Debenture), AÀ " / D AY5
H ˆ 68c ! ;;;
(O) Š D AY C-
AY5 " ¥ , ¬ , 4-
9 " 2 AY5 ! ;;, ¦,
q , q /ˆ/ , H~ ; 3 ¦
6;B ˆ/ /¥ • 3 ¦ Û9
á H B, AÀ " / D
AY5 68c ! ;;, ? G - m O ! ;; T 9-
6 Z [ (warrant):
8106 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
" - 9 , }¹ B, â 3B, , ,
[, o u 5 [, o ! ! ! B š
69- (trade receivables) o ! ! !
69-(trade payables) 61r-J ;
(++) “A!” 6 9-61r-J -
( ) 9- , - · , , xq
qB, 6 T , H ˆ z •
" A! 9- ! ;
(O) 3 ? c ! "
9- k A! ‚ ,
69- 7; T 4 Ÿ o 61r-J
;
(+*) “ ” 69- , ‚, ‰ Š D ? 69-
(money) 61r-J ;
(*&) “u 5 / U ;” 69- ? c / U ; )
3 ; 6 " L ? ; 6 " C-
68 ! ;
(*') “‰ C- Z” 69- ˆ - " , 4; F!, H 4;
F!, Û / ? H F!;
(*%) “‰ ‰ (permanent establishment)” 69- o
Z [, o c ! -S ‰ - 2
o J HJc o ¢ - " / , ; ,
? 61r-J -
( ) o ‰ ‰ ;
(O) " O ;
( ) ? 4 •;
(E) 6 3 ;
(•) -! ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8107
(,) O ;
(X) -" ;
(4) O , I ; 69 z × , —- /-‰ O ! 69
5 Š! 68 ¬ , H D ; 4V
6V ‰ ;
(®) O ˜Z ;
(±) - ‰ , - , ‰ 4
N RS ! - ;
(B) o J C- HJ o J ) ? H ’ P
4 4 ; C- ; B •
! , ! HJc - ; ! "
(? 4 HJ 4 RS 6V
4) 6o / , ;; ?
(Œ) 6 o J D HJ 6
o J H 4Y / /- " ; o J
6 o J ; ! " Š !
RS - , ;
;
(*L) “ ¾ 1 ” 6 9- 7; Š ! Z [, , Y
Š ! us ; 61r-J ,
b - F ! 61r-J , 9 :-
( ) 7; Š ! ¾ 1 ! ! 7 ;, H ;7 ;,
6 X 7 ; 6 ; z x ¥7 ; Eˆ
;
(O) Š 6 ; " • B
! H Š! H ;
?
( ) 3 - 6V o J E = > }ã - 69 , ²
6 /J / J ; ! 7;
Š ! ।
8108 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
L। V।(') ; N 6V i 9 À
, ? ; V ।
(%) 6V H ! ?
6 ÆÇG - , ; O 6 ÆÇG -, O
6 - ; ‚ ।
6 " %
"
(। C- Z।? H ’PG , b - C- Z
9 , 9 :
( ) 4 4u q-;
(O) }È " ;
( ) , ; ( !"- );
(E) " ( ;);
(•) " (˜ N ! H B);
(,) , ; ( "Z );
(X) , ; ( Ù Ú ;);
(4) " ;
(®) 6 J " 6 J " ( ;)
6 J , ; ( Ù Ú ;), 6 J
, ; ( "Z ), 6 J , ; ( !"- )
!"„ 6 J " ;
(±) n " n " ( ;), , ;
( "Z ), , ; ( Ù Ú ;), , ; ( !"- )
!"„ n " ;
(B) H " ;
(Œ) " C- 6 Z[ H "
2 • – / 6 3 ;
(q) " ;
(ä) 6 J " ; ?
( ) !"- ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8109
p। C- Z ।(') 4Y - Z,
C- Z J ।
(%) q-, ) - W , o J C- Z
! ।
(L) q-, Œ Œ Z, 4 È -,
।
.। Z 6 - । q-, !" ) , C- Z Z 6
C- Z 6 - ।
M। C- Z 6 ‰ : । q-, !" ) ,
C- Z 7 6 ‰ : Š - ।
+। C- Z ! s - ; ? 6 Z[।(') ? 6V V
Z, ? 6 q- ; Z - Š ! ,
!Ç ( ) ; Z - Š ! ।
(%) , ; ( !"- ) b - - Š ! , 9 :-
( ) ? 6 - ¾ !"- ;
(O) !"- H / D á ¾ ?
" H“ Z[ " J ;
( ) q- B q- C- ! -" W ? A "
61r-J ! " ; ?
(E) q- C- - 6V -।
(L) , ; ( Ù Ú ;) b - - Š ! , 9 :-
( ) ! ! œ T 4V Ú -;
(O) Ú - / D › œ RS
q- RF ;
( ) 6 " 'L ? 6 " 'p ? H m O , 5
6 " J ;
8110 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) 3• 5 H!E B 1 6V
6 4V ? 4 ! G -
Þ †W 4V 4 ; 4 ; Z
T ? 4Y Z, H Jc ; , ;
A " ! 4V !1 , ; ;
(•) 6V ) 68 ! q- C- 6 - 6V
-;
(() q-, !" ) , C- Z 6 Z[ - , ?
4 , C- Z 6 Z[ Þ à - - ; -
? C- Z - ; Z 6V C- Z B
¾ 1 ।
(p) H - (() ? H m O ? c ¾ 1 u / - -
? - ¾ 1 X; - „ - T ।
(.) q-, !" ) , ! - ‰ - ।
*। HD w C- C-s ।? 6 - Z [, !
C- Z 6V C- Z ) ‰; / FJ , ; HJc
C- Z G -w - - 6 > O X HJ - …†
।
'&। q- ! -" 68 ।? 6 -- Š ! Z [
RS ; - - ? 6V V o J, HJc - Š ! Z [, q- C- , ,
4 5 !", ! -" ! -" 68 :
" - 9 , ; - , ; Z [ n 6 J "
( ;) " ( ;) ? , ¾ Z ? c !", ! -"
! -" ! ।
''। H " ! -" ।? 6 -
, ; ; H " C- Z 6 ¾ 9 C- Z 69
q- C- ? å F Z > 6V o J H " 69
! -" ! -" ! ।
'%। - - !"„ 6 J " Z ।(')
" , q- G -8 ! , ; O "F !" ) , 6 Z[
! -S ; ; © ! -S o J o J © Š - ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8111
- Š ! 4V ? - ! -" ! , ? 6
C- Z Z - HJ C- Z 6o ¶Í- C- Z C-
।
(%) H - (') ? 6 4 5 !", ? 6
6 C- Z 3 • 6o ¶W- C- Z
X ; ‚ ।
6 " L
; x yY ;
'L। ; x yY ; _ ।(') ? 6 ; x yY ; -
Š ! H ’ P ? 4 q• ? 4 È !Ç ‘ , ,
; x yY ; Œ ।
(%) o J ; x yY ; !Ç J , ! 
( ) q- !Ç 9 - q-
! Ç ! s 9 ;
(O) 4; 44 X X ; ;
( ) " 9 ;
(E) L%M ? 6 4 ? " /
-; 6 Y '& (!") N 6 /g Š“ ;
(•) " / 9- 1 O Ÿ
- "Fg ? 6 Y '& (!") N 6 /g Š“ ;
(L) , ; x yY ; !Ç ! 2 ? 4 !Ç , q-
!Ç X ; X , q• ।
'(। C- x yY ; Z ।(') q• C- ¯ "F
Z [ © Z [ o W 1 ! ;, ; x yY ; Z
- 7 x yY ; 7 , 6 à ; H m O , C- z ।
(%) H - (') ? 6 ¯ 6 Y % (Ë ) 4 !Ç 9 ।
(L) H - (') ? 6 ¯ ˆ 6 Y ? 4 !Ç b - o J
J , 9 :
( ) 4 4u q- ? 4 !Ç,
(O) " ।
8112 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
'p। W 1।(') H - (%) ? (L) ? Z, ;
Z [ A ! -S F È _ ! Ç / D W 1 › ।
(%) F !Ç / /J ; ; O / -
? H q• ; x yY ; ? ? ! Ç B …
4V ? HJ Z [ F ˆ È _ ; x yY ; !Ç ,
9 … X , / D W 1 › ।
(L) ; x yY ; ; % (Ë ) 4 !Ç 9 ; ? /“ ;, HJ
; ˆ … H ’ P ; x yY ; 6 J !Ç ?
; W 1 6 J ! Ç ‘ ¯ ; x yY ; !Ç 6 "
68 › ।
'.। ? 4 !Ç C- Z । '( ? i 9 À ,
; x yY ; Z - ; ? ? !Ç C-
Û9/ ”9 / o ! -" ! ।
'M। - W : ।? Z, ; x yY ; 4u
7 æ ‰ - Â D 6V V - Â D Z [ H{| F 7
1 - W - ।
6 " (
-
9 62
- / D
'+। - ।(') F- o J B / D
-, , " T ।
(%) ? ; Z, ! C- 6
F-/ D - -, , " T :
F-o 6V ! 6 4- H - -,
, " T ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8113
(L) ? 8 b - ! -, , " T
, 9 :
( ) HN ;
(O) 6 T ;
( ) Y ; ?
(E) 6V ।
(() ? ; Z, ! C- 6 -
5 , 4- 69 6V , 4- -, T ।
(p) ? i 9 À , b - Z[ 7 6 " M ? >
3 ; - , 9 :-
( ) 7; ;
(O) ;/Y " ; ?
( ) ;B , "ç4B, q- , 6 ; 69 ? c
5 O; 4 ; / 69- > ; ? c >।
'*। 6 J ।? 6V V i 9 À ,
H J C- Z G -8 ! o o J ; ! " ? c
o J F- o " ! - A !
; ? c o J ? 6 ! p&% ( " " ") p ( •,) ;Z B ,
? Ë 2 6 , 6 J " ।
%&। ! , > 9- Y H । Z [
F- ! C- ! O;5 , ! 
( ) ! > ? ! E F !
> 4V " › 6 9- 5
; ! 7 k 9- Y X; 69
(O) ? ! E F 5 6 9-
5 5 6 9- 9- Y
X,
8114 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
Z [ ? 6V V éê , !3 ( ) H m O 9- Y
H 69 , Z[ , !3 (O) H m O E F 5 6 9- 5
5 6 9- 9- Y H p&% ( " " ") " z
।
%'। B - 6 ! "- !"‰ Š D H 4 ।(') Z [
; ! " ! B - ! "- , ? c !"‰ Š D ¬
? ! HJc Š D 64- HN 5 Š - 1 F4
o È H ‰ o9- 69 H ‰ o È H " B 1 F4
, Z [ H " !"‰ Š D V ¼ 4 7 k
69-4 HJ ! H ? ! ।
(%) H - (') ? ? ; ! " ; N 6V 6
H{| ! éê ।
(L) H - (') ? 6 4 Z [ ! J …
A ! ।
(() H " H - (') ? 6 4 !
Š! ! Z 6V Š! ; 4 >
! ।
(p) Z [ H " Ó J 9 , !
B -6 ! "- !"‰ Š D X, Z [ HJ Š D F ! " ! "
!1 ।
(.) q-, B -6 ! "- Š D ! " , 5
Š D HW 
( ) c H J , c o ‰ T ;
(O) H " b ? c C- Z
68 ¬ !1 , ; D ë ! , 68 !
o ‰ T ।
%%। Z (retained earnings), (reserve), H)¿D (surplus),
Y ! H ।? ; N 6V i 9 À
, ! F- Š , '**( ('**( '+ ) ? 6
? ; !" ¥ ?– , Æ ; rJ Š C- Z 69
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8115
;, H)¿ D, H 6 / H , G - „ F-
" B 69-‰ 1 9 ? HJ ‰ 1 6 9- G - „
F- " B M&% ( D " ") 6 , ;
F- Š C- 69- ‰ 1 X H '&% (!" " ")
! ।
%L। ¥ ;/Y " H ।? ; N 6V
i 9 À , ! F- Š , '**( ('**( '+
) ? 6 ? ; !" ¥ ?– , Æ ; rJ Š C-
E F 5 ¥ ;/Y " E F 5 ! ;/Y " 6 ; 69
! ;/Y " o ; ¥ ;/Y " E F ;, F- Š
C- E F 5 ¥ ;/Y " H '&% (!" " ") ! ।
%(। "F ! 2 u ! !"- , Y !।(')
Z [ o J C- H 9 3 ; - ? " -
" ; HN ? o È ; ‚
X, Z [ HJ HJc o È ; ‚ ।
(%) Z [ 9 3 ; - 4Y 6V V 69- " ?
3 ; - " - Z, ? o J 6 ! "-
!"- A ! X, Z [ HJc !"- A 9 ।
%p। "F । Z [ 6S 3 ; o J ©
4V ! -S 4V "F X Z [
HJc ।
) 62
%.। B ।? ; Z, F-
o J B 61r-J 
( ) o J Z [, HN
(derived) b - , 
(6) HJ N ; ! " B H , (accrued)
H{| (arised), 69 H , H{| X ;
‚;
( ) HJ N ; ! " B H ,
H{| ;
8116 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) HJ N ; ! " HJ o J Z ›
› X ; ‚;
(µ) HJ N ; ! " HJ o J Z
› › X ; ‚;
(O) 6 o J Z [, HN
b - , 
(6) HJ N ; ! " B H , H{| ,
69 H , H{| X ; ‚;
( ) HJ N ; ! " HJ o J Z ›
› X ; ‚।
%M। ; ! " H , H{| ; ‚ । b - 7 ; ! "
H , H{| X ; ‚ , 9 :
( ) " ‰ -" F , O rJ
, ! 
(6) ; ! " 6 4- ;
( ) ! ! ‰ C- Z
C- ; ! " " ;
(O) b - HN YZ Z/ , H , H{|
, 9 :-
(6) ; ! " 6 ‰ ‰ ‰ ;
( ) ; ! " Ô Õ"- (intangible)
Š D, ; ! " Ô Š D, 6 ,
69 6V HN ;
( ) ; ! " 6 ‰ Š D ¾ 1 ;
(µ) ; ! " 6 ‰ B ; x
2 ‚ ;
(H) ; ! " o Ø Õ"- Š D;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8117
o È ।? H ’PG ,
( ) ; ! " Š " ,
B 9 À , ; ! " 9 Š D ; ‚
;
(O) Õ"- Š D ; ! " Ô Š D
; ‚ , !
(6) Õ"- Š D ; ! " ¬ ;
( ) Z [ Õ"- Š D ; ; ! "
6 , Z [ Õ"- Š Dˆ !
H - 6 ; ! " 6 ‰ ‰
?¥ ì • RS :
( ) ; ! " 6 Š " ¾ 1
;, HJ " ¾ 1 O Eˆ H ,
? HJ Š ; ! " Š!
9 ; HJ ¾ 1 " 7 k ÝÀ ; ! "
6 ‰ Š ! 7 k Š -
ÝÀ -1 6Å ; ! " 6 ‰ Š!
¾ 1 ; ‚ ;
(E) ; ! " Š C- ; ! "
" ;/Y ";
(•) A! ! , ! 
(6) ; !" C- ! ;
( ) o J C- ! ,
b - Z [ 4Y , ! ·
5 69-
(') ; ! " › ;
?
(%) ; ! " o
, ; H ’ P ; ! "
6 ‰ HN
64- H ’ P o Ø ;
8118 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) ; ! " o , ; H ’ P
; ! " 6 ‰ HN
64- H ’ P › o Ø ·
5 6 9-
6 C- ! ;
(,) 4V 3 > , !

(6) ; !" C- ! ;
( ) o J C- ! ,
b - Z [ 4Y , ! HJ
3
(') ; ! " o
, ; H ’ P ›
! ; 69
(%) ; ! " 6 ‰
HN 64- H ’ P
› ! ;
( ) ; ! " 6 ‰ o , ;
; ! " 6 ‰ 6V HN
64- ; ZY › 3
6 C- ! ;
(X) Y ;ˆ , 
(6) ; !" C- " z;
( ) o J C- ! ,
b - Z [ H 4Y , ! HJ
Y ;ˆ
(') ; ! " o
, ; H ’ P u°,
Š D œ ›
! ; 69
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8119
(%) ; ! " 6 ‰
HN 64- H ’ P
u°, Š D œ ›
! ;
( ) ; ! " 6 ‰ o , ;
; ! " 6 ‰ 6V HN
64- 4V o Ø u°, Š D
œ ›
6 C- " z;
(4) ; ! " 6/Y1 ³´ Z
6 ) H , !
Þ à ।
%+। B ? Ë 61r-J । Z [
F- 69- o J H , H{| 69 H , H{| X
; ‚ ¢ - " B 61r-J X Z [ HJ 69-
HJ o J ; ! " 6V F- › › X ; ‚
B 61r-J ।
6 " p
9 62
B
%*। B । ; O B
।
L&। O 7 ।? /“c i 9 ;,
? B 4V, b - ? ˆ O © W ,
9 :
( ) , ;
(O) / Ÿ ;
( ) 5 F ;
8120 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) o ;
(•) 7; ;
(,) 9- Š! ;
(X) 6V V HN ।
L'। ? — ।(') ? /“c i 9 ;, b - 7
o J B 61r-J , 9 :
( ) HJ o J 3 - 6 " ! o J E !Ç
;, HJ 3 - o J E 6 ";
(O) HJ o J u v 6 > á 1 , !
(6) HJ u v 6 > á 1 H
/- " ; ;
( ) ? c H HJ o J J Q : 9 ;
( ) ? c ? — • :
" - 9 , HJ u v 6 > á 1
”9 - ; ? 4Y ।
(%) o J 3 - 6 " ! o J E !Ç ;, HJ
3 - o J E 6 " bc w[ ) c , 9 :-
= O + ( - E) ? • %, O 
= 3 - o J E HJ o J 6 ",
O = HJ 3 - o J E HJ o J C- > , A!,
" 6V V F ,
= HJ 3 - o J E B ,
E = HJ 3 - o J E C- ; 6 " ! !Ç !
, A!, " 6V V F 3;,
• = HJ 3 - o J E HJ o J " " ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8121
) 62
,
L%। , ।(') H - (%) ? Z, , 6 9-
b - 7 61r-J , 9 :
( ) , > š 9- >,
A -A ;
(O) -, " á 6 4- ;
( ) 6 ;
(E) 6 / U - > 6Å
A ।
(%) b - > 7 , ? 61r-J , 9 :
( ) " • , ; ? c 6V -, B -,
q , ,é, ;/ Y 6 " 1 , N o
! > 69-;
(O) ¢ -c ? ; , ! s ; 4V > ?
o / , î / I! / ।
o È ।? H ’PG ,
( ) “ ” 69- -, C- , > 5
6Å ? b - F 61r-J , 9 :
(6) , ‡ © ;
( ) / , iˆ / , iˆ ! , , 3,
" , / B ;
( ) 6 T ;
(µ) 8 F , 6Y 8 ˆ, " ! ¢ ;
(H) À 4B;
(¶) ‡ - > 69 ‡
6 J >;
8122 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(O) “ ‡ - >” 69 “ ‡
6 J >” 6 9-61r-J 
(6) , 6 > Z G ,
H 6 / H ;
( ) / U ; 6V ; -,
68! 6 " o 6 "S 6 ";
( ) , ~ J " - ; - 3 ; > 6Å
A ! V ¼ 4 7k;
(µ) , ! ; , 6V " -
6 > 6Å A ! V ¼ 4 7k;
( ) “ À 4B” 69- - C- -, !D ˆ/
" A , b -
" 7 61r-J , 9 :
(6) 7; , , 6 T , HN / ,
iˆ ! / B ;
( ) u 5 / U ;, 68 ! " ;,
68 ! 8 F ; 68 ! - Y
; !D ,•! ;
(E) “7; ” 69- 6V ! / D
6V V / ? A - , b - /
A ! 61r-J , 9 :
(6) ; / , À 4B, 6Y 8 ˆ,
A ; ?
( ) - C- -, /“ ; !D ,•! ;
(•) “ - ” 69- ! 9 ? -
/ ! " 9 - Z HJ 4
Š“ o J - ‚ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8123
LL। À 4B, / A ! 9- 7k - । 9- 7 k !
À 4B, / A o 6V V À 4B, / A 9- 7k b -
- , 9 :
À 4B,
/ , A ,
Y !
- 7k
(') (%) (L)
'। A ( ) / Ÿ ¢ -/ - C-
" ; 69 - C-
o ‰ ; F- 7k;
(O) £ 5 / Ÿ > Z [ 68 <! ( ) 68
- / Ÿ ? " / Ÿ 9- Y।
%। B Ÿ
A
( ) %p&& -1 Ÿ Z [ '& (!") 4
B ;
(O) %p&& 6 ? c Ÿ Z [ %p
(º ,") 4 B ।
L। 6V
À 4B,
/ A
À 4B, / A 9- 7k V ¼ 4
7k।
L(। -, " á 6 4- - ।(') -, " á 69-
~ J o ‰ 6 ? ˆ Š 
( ) -, Š -,
" AY ;
(O) ? ˆ x ¥ x ¥ " AY ?
„ x ¥ x ¥ ! ;; HJ " HJ Š
Š -, AY
।
8124 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(%) -, " á 6 " > ;, " > N O
, , O 
= > O " V ¼ 4 7k,
O = " 64- o ।
(L) H - (%) ? - " 64- o ; b - o 7 3;
y® , 9 :-
( ) -, " 64- ! 7k " 9 ;
(O) -, " 64- 6 A ! ! 7k
" 9 ।
(() -, " á 6 " 64- > 6 A -,
¾ 1 ; , O , O 
= " 64- 6 A ¾ 1 7k,
O = " 64- 6 A ! " 7k।
C 62
/ Ÿ
Lp। g ।? 62 H ’PG ,
(') “› Š D” 69-
( ) [, 3– , 3ˆ HJ ›
6 <Ô 6 "; ?
(O) › — H ‰ HJ — ,
O / 61r-J ;
(%) “/ Ÿ ! ” 69- ; us Y o ! -S
4V Š D o 6 ! , 4u
; H H , 3 ; o ,
o , H“ 7; 9- _ 69 }! ; 4
Š C- 6V o J / Ÿ ! 61r-J ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8125
(L) “ Š D” 69-› Š D, 4 , [, 3– , O / ,
o Q , : , o J 7; 5
6V /Û Š!, / Ÿ ! ।
L.। / Ÿ ।(') o J Š D B / Ÿ 7k ?
62 - - B 68 ! z O , ! ! ; 6 "S 9 HJ
Š D HJ o J / Ÿ ।
(%) o J Š D 6 " HJ o J 4 o H ’ P
4 9 ; ? > HJ o J o O z
;, ? HJ 6 " 4V ? 4Y ।
(L) Š D / Ÿ 5 , , 4Y o -" F
H , / Ÿ O 6 ।
(() Z [ ? o J H - (') ? H m O Š D ; , Z [
HJ Š D / Ÿ o J > b - / ,
9 :
! Š D o J 6 "
A ! -S ? Ã
; " 8
! Š D o J 6 "
A ! -S
HJ Š D / Ÿ o J
Z [ HJ o J
o J E ।
LM। B / Ÿ 7k । F- Š D B / Ÿ 7k
b - w[ 8 , 9 :
= (O+ +E)-•-,, O 
= B / Ÿ 7k,
O = HJ Š D > / Ÿ , Š D F- 7k, ?
Ë 2 6 ,
= HJ F-HJ Š D > 6 T / Ÿ 5 69-,
6 / H ,
8126 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
E = HJ F- HJ Š D > 6V 6Å
A 69-7k, ‘O’ ‘ ’ H m O 6 Å 6 J,
• = ? c 6 T 6Å, G - „ F- ›
B / Ÿ 7 k 61r-J X;, HJ 6 T
,Y F- / Ÿ / Ÿ T C- ‘
X,
, = ¤V / :
" - 9 , / Ÿ 9 Š - H "
L& O 2 6 ।
L+। / Ÿ > Z [ 68 ! z 4 7 ।/ Ÿ
> Z [ b - O , 4 z , 9 :
( ) Š D Z Í ³´
; 4V " ;
(O) Š D 64- , - , á , - Þ à - 4V
9- _ 7; · T ;
· H " A! } 3 ;
( ) Š D H " , 3 6V F-
, 4-, 7; , 4- 5 ;
(E) , / Ÿ T , à ï " , ËYN, Z Z
/“ Û ; 1 o 4V b - H m O
6Å, 9 :
Š D 4 z O ,
( B / Ÿ 7 k "
)
(') (%) (L)
'। 4Y 4 o Ø
› Š D
L&% ( [" " ")
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8127
(') (%) (L)
%। 6 4Y H ’ P o Ø
› Š D
%p% (º ," " ")
L। 6V V Š D ( 4Y Z [) '&% (!" " "):
" - 9 , Z [ / Ÿ T Š D / Ÿ "
" " ? 68 < ! - o 7 ! /- , 4- " ,
Z [ ? 4 4Y ;
(•) Š D 64- , - , , - Þ à - 4V
o Ø 7; · H 9- _
/ Ÿ G - A! } 3 " 9 ;
A! } 3 / Ÿ …† RS F-
? ! B L ( ) F- ¾ 4 z
;
(,) / Ÿ G - A! } 3 6 ", !
9 , !3 (•)- - 4 z ।
L*। O , 68 ! W ।(') HN - 4Y ? c o
Z [ HN - T ;, 69 - ! 5 ?
68 9 68× ; 4 ;, HJ o ? 62 6 O ,
68 ! z ।
(%) Š D " / Ÿ ! Z [ " / Ÿ 8
O , 68 ! z ।
(L) Z [ Š D F- 6 " F " 4V / Ÿ ! ,
Z [ / Ÿ ! 5 8 O , 68 ! z ।
, 9-62
5 F
(&। 5 F ।(') o J 5 F Š - - ; 6 4-
5 F © W ।
(%) o J C- HN ! 5 , ? ? ;Ê 6 9-
(&% (, m" " ") o ? .&% (F B " ") 5 F ; ‚ ।
8128 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(L) 5 F 6 9- HÔ ; , …- O ; , — 5 o ,
-} X O , ƒ 4 O , - , — 4 ;
, F !, q -Ë HN ! , Œ, C -Ü HN ! , 3;, ð; ñ HN ! ?
4 HN ! 61r-J ।
('। "F 5 F ।(') (& ? T éê , "F 5 F
Z [ ? ; 4Y ।
(%) Š! ! (& ? 5 F 4 o Ø
F- ; b - / , 9 :
;Ê 69- , 6 9-
(') (%) (L)
'। ;Ê 69- ! Š !
64- 7k 6
-O ? 69- HJ F-
RS ! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
RS ! “5 F ” ©
‚ ।
%। ;Ê 69- ! Š !
64- 7k 6 ,
6 ; 7k
6
- ? 69- HJ F-
RS ! “5 F ” ©
‚ ।
(L) F- ! C- 5 F 4 o Ø Š!
YJ, ÃÌ Í , Ç ; /4 Z G > 69-
HJ Š ! 6 ; 7 k 6 ; HJ 69- b - / 5 F O
61r-J , 9 :
;Ê 69- , 6 9-
(') (%) (L)
'। , Ç ; /4 Z G
! 69- ! Š !
64- 7k 6
-O ? 69- HJ F-
RS ! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
RS ! ‘5 F ’ ©
‚ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8129
(') (%) (L)
%। , Ç ; /4 Z G
! 69- ! Š !
64- 7k 6 ,
6 ; 7k
6
- ? 69- HJ F-
RS ! ‘5 F ’ ©
‚ ।
(() ? H ’PG ,
= Š ! ;Ê 69- , Z[ , Š !
, Ç ; /4 Z G ! > 69-,
O= Š ! 64- 7k, ?
= C 3 ; 6 6 , 68 ! Š !
5 6 ; 7k,
- y® ।
(p) H - (%) ? (L) ? ; (%) 68 ;Ê 69- , Z[ ,
Š ! , Ç ; /4 Z G ! > 69- ? 6 ; 7 k
9- Y · t ; 3; 3; ‘5 F ’ O o ; ‚ ? 68 !
4 61r-J ।
(%। 5 F O Z [ 68 ! 4 7 ।(')
? 6 , F- o J 5 F O z
Z [, HJ N ! C- , 7; o o J o o , ¢- c ? ;
5 F H ’ P o 69- 4 68 ! z ? b - 4 7
4 ‚ , 9 :
( ) 5 F H ’ P o Ø — Q H "
, — H“ O 4 ;
(O) 5 F H ’ P o Ø — Q 4V " z / Ÿ ,
H“ Z o ? , F ! o ;
( ) 5 F H ’ P › · " z A! } 3 ;
8130 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) 5 F 4 o Ø : Æ ! Z Z
? , F ! 4V ; ! … ; ; - ; , N RS
1 o ;
(•) — Q Z G 69 — Q
HN ! 3 ; ‚ Z G 69 ! … ;
D ; ZY " z ;
(,) 5 Ë - 69 6V Z 5 F
Z D o 69-;
(X) C 3 ; - 68 ! 68 b -
O , 7 
(6) ! C- RS 5 F o Ø Š ! 6 , ;
( ) RS 5 F 4 o Ø Õ"- Š !
6Y B - 4" ;
(4) Z [ ! 5 F 4 o Ø … ‹ Y X
‰ / 6Z X Z [ HJ … 5 7k
? , Z[ , … >
69-, ? Ë 9- Y 6Å;
(®) C- Õ• 5 5 F Š - q ; " !Ç
! " 3 Š - - 5 o , 7;
5 ;
(±) q- C- 68 ! X ? c á
Š - F H ; ! " ! "Z !
- 5 o ;
(B) 5 F Š - I g F , ; O - 5
o ? c I g F , ; - 5 o
) F ˆ ¢ - ? 1/ ! 5 F H“
; ZY ; ! " , ; X।
(%) ? 6 o ÝÀ 6 " 5 F ? Š -
; ÝÀ 6 " 68 ! z o ‚ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8131
(L। Z Z Z [ "F 4 ।(') !
,—
( ) ! Z W X ;
(O) ! ? c W X / D
! F W 1 H e ; H
" B X;
( ) ! ; ! q- 7 Z o9-
X ;
(E) ! ; ! q- 7 Z X
, z ,
;, 6V i 9 À , HJc HN ! 5 F ‚
4 7 k .&% (F B " ") 68 ! o ‚ ।
(%) Z [ — Q ; , -, / 6 " 5 F
> Z [ ? 4Y ।
((। Z [ 4 68 ! ।(') HN - T
4Y ? c ; Z [ 6 " M ? ; ; ; ? 62 6
! 5 4 68 ! ।
(%) pp ? - ; ? c / 4Y ; ? 62
Š - ।
62
o
(p। o । ! b - 7 o
© W , 9 :
( ) F- ! C- , ; , ;
; ‚ o ; / } 3 ;
(O) o " 4 Π? c ΠC-
H !Ç ! ! -S ! 2 6 4- ;
8132 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) o J 6 , - e o / UN o
Š - Š - H{| A
V ¼ 4 7k, 6 9-c 1 z H H ;
(E) o ‰ Š , }! o ‰ Š , C-
H{| o ‰ 3;
(•) 4 69 6 V ; Š! 6V
o J B ; 4 ! ; 4! o ,
9- _ C- š 69-;
(,) C 3 ; Z }¹ ! ; /
(realized gain);
(X) ¬ o F-› ।
(.। o "F Z[ 7 ।(') (p ? T éê
, "F Z [, o Z [ ? ; 4Y ।
(%) ! o 4V X o o Ø
Š! ! F- , ; HJ ;Ê
bc , 9 :
;Ê 69-
(') (%) (L)
'। ;Ê 69- ! Š !
64- 7k 6
-O ? 69- HJ F-
! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
! ‘o ’ ©
‚ ।
%। ;Ê 69- ! Š !
64- 7k 6 ,
6 ; 7k
6
- ? 69- HJ F-
! ‘o ’ ©
‚ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8133
(L) ! o o Ø Š! YJ, ÃÌ Í
, Ç ; /4 Z G 69- > ;
! HJ Š ! 6 ; 7 k , 6 ; ? Z [ 6Å
bc , 9 :
;Ê 69-
(') (%) (L)
'। , Ç ; /4 Z G !
69- ! Š ! 64- 7k
6
-O ? 69- HJ F-
RS ! ‘7; ’ ©
‚ ;
O- ? 69- HJ F-
RS ! ‘o ’
© ‚ ।
%। , Ç ; /4 Z G !
69- ! Š ! 64- 7k
6 ,
6 ; 7k 6
Z [ > , Z [ - ?
69- HJ F- RS
! ‘o ’ ©
‚ ;
Z [ < , Z [ - ?
69- HJ F- RS
! ‘o ’
Z [ (* ? 6
o 68 ! ।
(() H - (%) ? (L) ? ; (%) 68 ;Ê 69- , Z[ ,
Š ! , Ç ; /4 Z G ! > 69- ? 6 ; 7 k
9- Y · t ; 3; 3; o O o ; ‚ ? H
68 ! 4 61r-J ।
(p) H - (%) ? (L) ? - -
= Š ! , Ç ; /4 Z G !
> 69-,
O = Š ! 64- 7k, ?
= C 3 ; 6 6 , 68 !
Š ! 5 6 ; 7k,
- y® ।
8134 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(.) ! > ! C- 68× ; Ä 5 >
B ¢ - " F-6V o J B ¾ 1 9 ,
; ? c ¾ 1 B 8 > 7k HJ F- ! o
© ‚ ।
(M) ! F-? 62 6 o J B !
A! } 3 ! O , 4 ? F- 4 X "F
„ L ( ) N 2 ! HJ A! } 3 " ;
- L ( ) N > „ F-HJ A! } 3 6 " 6Å !
o © ‚ :
" - 9 , ‚ X ? c A! } 3 ! „
N " , ; HJ " RS F- HJ 6Å !
! ।
(+) F- ? 62 6 ! ! x q
! ? —
( ) „ HJ F- ! ! x q ! !
A > ; A 69-7k A
> F- ! o © ‚
;
(O) HJ x q ! F- X "F
„ L ( ) N 2 ! x q !
6 " 6 " 9 ; HJ 6 "
x q ! HJ L ( ) N > „ F- !
o © ‚ :
" - 9 , ‚ X ? c x q ! ! „
N " ; " RS F- 6Å !
! ।
(*) ! F-? 62 6 ; , À·
O , 4 ? „ F- ! ! 4 ; , À·
O , ! A > ; A 69-7k A > F-
! o © ‚ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8135
('&) '+& ? 6 B -! O ; Z [ N B -! O; X
„ p ( •,) N 2 ! "- e 7;
E B o © ‚ ।
('') 9- _ Z [, ; !" o C- À·
Ú 4 · © V 5 · H A! } 3 F- ; / Z
qB ! , 69 F- 5 / › , Ë 2
F- 9- _ o © 61r-J
।
('%) ? H ’PG ,
( ) G - Š!ˆ o o Ø X, o
Š! - RS F- ! C- , ; X
; ‚ ;
(O) ! o o Ø Š! ; ! "
> ‰ 1 ;, HJ > ‰ 1
O Š! O ; ‚ ? Š !
7k H ! > 69- ; , ।
(M। o } 3 । b - ; (%) ? H m O
o } 3 ; (L) ? - 3 ; 68 ,
9 :
o 3 ;
(') (%) (L)
'। o , 9- 3 ;
%। 5 z , O 4 I ; 6V V O 4 H D ;
68 ¬
3 ;
(+। 3B o ”9 / , । o J C- 3B
, ; ; HJ o J 6V V o ”9 u : o ,
।
8136 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(*। o Z [ 68 ! z 4 7 ।?
; Z, F- o J o Z [
Y u : ? /“ o 4V b - o 7 4 61r-J ,
9 :
( ) •, ;, ‡!, o H ’ P o o D
‚ ! o ? 6 ; ‡! o ;
(O) ? ! , '**& ('**& (( ) ?
6 " , o H ’ P " ? c
…Ö- !, Û , ‰ , — H“ O 4
3;
( ) o H ’ P o Ø — Q 4V " z
/ Ÿ , H“ Z o ;
(E) ? 6 , ? c
; o , k o © ;
(•) Z o ;
(,) o H ’ P 5 " ;
(X) ËYN ô ; 6V V F o ;
(4) ‚ , õ ? 3 q- , 4-;
(®) RS " , ! ; ;, q H• • , 4- 5
o ;
(±) g , o ;
(B) „ ! "Z ! o ;
(Œ) ! ë; , B; ! o ;
(q) î ! o ;
(ä) • B , q B ; 1 o ;
( ) , Z 6V V " ! T 1
o ;
( ) š 6 9" ; 1 o ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8137
(9) C 3 ; Z, I ! " }¹ ! Z ;
(!) õ 4Y " 3- !
A ! o 4V ,•! ;
( ) C- Õ• 5 xq q ; " !Ç
! " 3 Š - - 5 o ;
( ) Y ;ˆ, 3, q 6 3 o ;
( ) © 6 "T ;, k ; ? ; !" ©
k 3 H ¦" , %&&. (%&&. %p ) ?
%L( ? 6 ‰ © k 3 H ¦" ; !D
69- ! "- B o } 3 p% ( •, " ") ?
6 ; ?
(3) ¢ - ? 1/ o H ’ P - 5 6V V o ।
p&। o Z [ 68 ! z "F 4 7 ।(')
b - o 7 C 3 ; - 68 ! " - 68 4 z ,
9 :
( ) 6 , / ;
(O) e 6 , / ;
( ) s ‘ 6 , / ;
(E) 6Y B - 4" / ; ?
(•) F H“ o ।
(%) C 3 ; - Š! ! F- ?
;Ê 69- ! 6 ; 7k 6 Z , ; ! C- 4
! Z, 6 ; 7k ? ;Ê 6 9- 9- Y 6Å।
(L) p' 68 68 ! À· o o Z [ 4
।
(() p% pL 68 68 ! A! o o Z [
4 ।
8138 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
p'। À· o 68 ! ।(') o 9- _ o 6V V Z [ À·
o 68 ! z , !
) À· À· 6 " 6 ! ÁŸ 1 ? o
O 6 ; ! "- ;
(O) À· 6 ; 69- 6 ; G - ! D
; Û J ! Z › 9 ;
( ) À· À· 6 " F- -
9 ।
(%) o 9- _ Z [ À· o 68 ! z , !-
( ) À· À· 6 " International Accounting
Standards (IAS) ; ! " 4Y o 9-
_ C- 6 ! ÁŸ 1 ? o
O 6 ; ! "- ;
(O) À· 6 ; 69- 6 ; G - ! D
; Û J ! Z › ;
( ) À· À· 6 " F- -
9 ।
p%। A! } 3 "F 4 ।(') o H ’ P 5
7; H A! " , Z[ , } 3 / 69- "
; o o 68 ! ।
(%) ! !O , 5 6 9- 6 " o 6V H ’ P
o X 5 6 9- 6 4- Š ! 6 " o 6V
9 ‰ 1 X O 69-;ö ‰ 1 o , ; HJ 69-
Š ! 6 " o 4 o X 6 " 8 A!
} 3 o 68 ! ।
pL। A! 68 ! Z [ "F ।(') ? 6V V ;
i 9 À , H - (%) ? Z, o 9- _ o
o J C- %LL ? g _ F- A!
o 68 ! Z [ q- C- - W 68 68 ! ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8139
(%) H - (') ? i 9 À , F- " A !
'p ( ) ;Z B 6 ; ? 4Y ।
p(। 4 68 ! " - ;।(') F- ? 62 6
? c o ! 4 68 ! ¢- " /
Š ! s ; HJ Š! ! ? F-
4 68 ! z ।
(%) (* ? 6 o 68 ! Z [ RS o 4Y
Û J , ? b - F ! 4Y Û J , Z [
; ; , 9 :
( ) ! - 5 o o 64- H ’ P ;
(O) ! - 5 o 4u 5 ; ?
( ) ! - 5 o RS ‰ J ।
pp। Z [ 4 68 ! z ।? 62 i
9 À , b - Z [ o b - 4 7
68 ! z , 9 :
( ) o " Z [ 6 " M ?
; 9 9/ ; ;
(O) 3 - o J E C- 3 - 6 " !
o J E !Ç !D A!, , "
F ;
( ) Š C- " • , ; "
q H• ! ;
(E) L% ? o È g À 4B !
-, !D '& (!") ;Z B 6 J 6Å:
" - 9 , C- , 4 B
g ) , W 1 / D ¯ ‡ q-
A " ¾ 4V -, ! 69- ! Z [ ?
i 4Y ;
8140 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(•) Y ;ˆ, ; • 3, 3, Û"; ! 3,
3 Õ"- Š D o ! - 5
5 6V 3 ! B o S Z [ 9-
! "- B o } 3 '&% (!" " ") ?
6 J o ;
(,) ; ! " ¬ ? c Š C- - 5
q 6 3 69 ÷ -ø o , 6 / H
, ? Z [ 9- ! "- B o } 3
'&% (!" " ") ? 6 J o ;
(X) o 4 !" î Š - o Z [ 9-
! "- o B - / &.p% (¤V !" •,
" ") ? 6 J 6Å:
" - 9 , !
! 4 !" î ; Z [ ? 4Y
:
" - 9 , ? !3 6 6 J
6 Å 9- ! H ‰ ; ? H 4Y
Û J ; ? !3 !D 4Y ;
(4) š o b - 6 Å 6 J 6Å
(6) š o 4 o c o
9 '& (!") ;Z B (% (, " "); ?
( ) š o 4 o c o
9 '& (!") ;Z B ! „ 6 Å %% (Ë
" ");
(®) ú Ç Š; b - 6 Å 6 J 6Å
(6) 3 - Hˆ Y ; " Z [
(') o B - / p ( •,) ˆ B -1
%% (Ë " ") ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8141
(%) o B - / p ( •,) ˆ B
6 , '& (!") ˆ B 6
? c Z [ '% (? " ") ;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.p% (¤V !" •,
" ") ;
( ) O Ô, A ¬ " Z [
(') o B - / p ( •,) ˆ B -1
'% (? " ") ;
(%) o B - / p ( •,) ˆ B
6 , '& (!") ˆ B 6
? c Z [ &.p% (¤V !" •, " ")
;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.%p% (¤V !" Ë
•, " ") ;
( ) 6V V " Z [
(') o B - / p ( •,) ˆ B -1
&.p% (¤V !" •, " ") ;
(%) o B - / p ( •,) ˆ B
6 û '& (!") ˆ B 6
? c Z [ &.%p% (¤V !" Ë •,
" ") ;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.'% (¤V !" ?
" ") ;
(±) g o 6V V , 7; o Z [ o
B - / &.p% (¤V !" •, " ") ? 6 6Å;
(B) -, , ; , ? c 69- !
o 2 " 6V 2 "
;
8142 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(Œ) " / Ÿ ; ,
o 2 " 6V 2 "
9 ; HJ " 69-;
(q) •, ; ! 6 Å " o 2
" 6V 2 " 9 ;
p ( •,) ;Z B 6 J " 6Å;
(ä) !3 (B), (Œ) (q) o 6V V ; o Z [ p&
( ") 4 B 6 J 6Å o 2 "
6V 2 " 9 ; HJ "
69-;
( ) %.( ? H - (L) ? !3 %p, %., %+, %*, L., LM, (%
(L 68 B - ! O ; ! O ; 2 ? c
o J " 6Å, ! 69- " HJ
o J B -! O ; ! O ; o9- ;
( ) 7; 5 o ! o J o ;
(9) ! AÕS/ c ;
(!) o - ¦ Š - ? c ; o ;
( ) International Financial Reporting Standard
Š ! Right of Use ! ! 5 6 ,
/ A! 4 :
" - 9 , ? Z [ o H ’ P o Ø
— Q 4V " z / Ÿ , H“ Z o
68 ! ;
( ) Š! 6 S4 Z (impairment loss);
( ) q- C- 6 8 ! ; !D 69-;
(3) - W Z ; ;
; O ,।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8143
o È ।— ? H ’PG ,
(6) “ B o } 3 ” 69- D C- , ;
o } 3 , q , 6Y B
4 • / 6 4- } 3 61r-J ;
( ) “ , 7; o ” 69-o H ’ P H ¸, 69-
6V A ! ! 5
o O , ! , g o 61r-J ।
p.। "F o ।(') ? 6V V i 9 À
, pp ? !3 ( ) ? Z[ o 6V V !3 6 6 8 ! ; o
"F o ‚ ।
(%) ? 62 6 “ "F o ” “o ” ? "F
Z[ 7 ‚ o , ; ‘ 4
B ? C 3 ; 6 / 68 ! ? ? c H
! - ।
F_ 62
7;
pM। 7; ।7; Š ! ; ¾ 1 H{| } 3 ; /
7; :
" - 9 , International Accounting Standards (IAS)
International Financial Reporting Standards (IFRS) 68 V ¼ 4 7k W
68 Š! 5 6 9- ¾ 1 , H H{|
; / } 3 7; ।
p+। 7; ।(') ? ; Z, o J
7; Š ! HÉ€J 4 ¾ 1 7k ? HJ
Š ! 64- 7 k 9- Y।
8144 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(%) ? H ’PG ,
( ) HÉ€J 4 ¾ 1 7k ;
Š ! HÉ€J 4 ¾ 1 7k
‘ ’ ? ‘O’ ? 2 6 , O 
= Š! ¾ 1 > H , 69-; ?
O = ¾ 1 O Š ! V ¼ 4 7k;
(O) “ Š ! 64- 7k” ; 
(6) Š ! 64- 7k b -
O , 7 S-
(') ? c O , ; HJ
Š ! us ¾ 1
Š - ;
(%) Š ! 7k; ?
(L) L+, (%, (*, p& .( 68
68 ! O , o HJ Š!
H“ O ,, ! 9 ;
( ) Z [ ¾ 1 HJ Š!
b - / 64- X 
(') H , ! H ; 6 ;
(%) " , HD
Š ;
(L) Y z 6 Y z
x ¥ ¾ 1 6 ;
(() Š 6 4V
7; Š !
2 ;
(p) 3 - o J E ²
6 /J / 4 Z [
7; Š ! 2 ,
Z [ ¾ 1 C- HJ Š ! ; 64- O
V ¼ 4 7k HJ Š ! 64- 7k , ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8145
p*। ।7; Š ! ¾ 1 H{| HJ ¾ 1
F- Eˆ X F- 61r-J ।
.&। 4 68 ! W ।HN - 4Y , ? c
o Z [ HN - T ; ? ? 68 H
9 9/ " ;, HJ o ? 62 6 68 ! z 4
, ।
.'। 7; - 6V V F ;।(') Š ! V ¼ 4
7k ! C- E F ‚ ¢ -7k 6 Z 'p% ( " ") ? 6 ;
!"„ 6 J " G -8 ! , H " Š ! V ¼
4 7k - ।
(%) Š ! V ¼ 4 7k ! C- E F 64- 7k 6 Z
%p% (º ," " ") ? 6 ; H " , q- C- - W , HJ
Š! E F 64- 7 k 4V ¾ ! ।
(L) Š , '**( ('**( '+ ) ? 6 _
Š B 6 " ! 3 - ; Š! ¾ 1 3 ; 7; H{|
; }J 9 ! ; Š! ¾ 1 7k Š
ÀY ˆ ।
> 62
9- Š!
.%। 9- Š! ।(') o J b - “ 9-
Š! ” O 6 © rJ , 9 :
( ) C- 68 ! H ˆ 4 A!, } 3
» ;
(O) ‰ C- Z Š C- AY5 q 6V
H ˆ 4 A!, } 3 » ;
8146 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) b - HN š A! } 3 , 9 : -
(6) o 9- _ Z ,
6 / H ;
( ) 9- ‚ á ;
(E) ;/Y "।
(%) 9- Š! ¾ 1 6 4- 7; “ 9- Š!
” © rJ ।
.L। । o J F- 9- Š!
> F- HJ 4 , ? 2 G - E B,
F- 61r-J ।
.(। 9- Š! Z [ 68 ! z O ,।“ 9-
Š! ” O Z [, b - O , 7 68 ! , 9 :
( ) o 9- _ C- ! A! } 3 !
o - 5 69-;
(O) ; “ 9- Š! ” 64- H ’ P · 5
6 9- H " A!;
( ) ; RS 64- H ’ P, !3 ( ) (O) H m O
o o , - 5 6V o ।
.p। Z [ 4 68 ! z ।? 62 i
9 À , 9- Š! b - O , 7 68 ! ,
9 :
( ) ; ! " " z A! ?
; 68 - " ;
(O) 6o > 4Y ? c 9- Š!
" A! " ;
( ) 7; o J 5 o ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8147
6S 62
6V V HN
..। 6V V HN । ! b - 7 6V V HN
O 6 © rJ , 9 :
( ) Y ;ˆ, ; • 3, g 4V 3 ? Õ"-
Š D o 6 ! 2 6 4- ;
(O) !D ! / - ;
( ) L& ? - 6V O 6 © rJ ? c
HN ।
.M। 6V V HN "F Z[।(') .. ? T éê
, "F Z [, ? 62 68 “6V V HN ” Z [
? 62 ; 4Y ।
(%) Z [ F- ! 69 6V ! ;; !
? c 6 Å qB (any sum found credited) !O , 5 HN
Š - ! 1 F4 o È ! 69 ! o È
H " B 1 F4 , Z [ HJ 6Å HJ F-
! “6V V HN ” O 61-rJ ।
(L) Z [ ! F- Š ! ; · T
o - ? c ; ! ! Š! /
, Z [ (E+•+,) 6 Z ( +O+ ) 6 ;, ( +O+ )- (E+•+,) ?
69- HJ F- ! “6V V HN ” O 61-rJ
, O 
= B Š ! ˜ W,
O= - 5 5 O ,,
= O o ; 6V V o ,
E= B c ,
•= c 6o > , ?
,= E • o ; 6V V T z >।
8148 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(() Z [ ! 4Y ‡! 9- Š! o 6V
Š! o J B ? H " Ó
J Q 9 , ! C- " 7k V ¼ 4 7k 6 Z ,
Z [ " 7k V ¼ 4 7 k 2 9- Y, !
‚ “6V V HN ” © W ।
(p) ~ J ; ! 69 ~ J " - -
" F- ! 3, " , Z G A 7k,
6 / H , ? c 69- > ; RS F- !
“6V V HN ” O 61r-J ।
(.) ;4 / Ÿ 2 ; ! C-
F- ? ; 69- > š ; ! HJ F- “6V V HN
” O 61r-J ।
(M) F- ! C- Š! 64- ; "
69- 6 " M 68 HN - T ; ? c " 69-
! HJ F-“6V V HN ” O 61r-J ।
(+) · ! À 3 Z F- ! !
; / A > , 6 9- c 1 z H H , HJ ; / A
69-7k HJ F- ! ‚ ? “6V V HN ”
O 61-rJ :
" - 9 , ? H - b - Z [ 4Y , 9 :
( ) 3 ; o 69 9- _ , '**L ('**L
%M ) ? 6 ¬ 9- _
C- !D u / o J · 69 A! À3;
(O) o J ! ¥ ?– , Æ ; ! 5
H ˆ 4 ; !" H ˆ4 6Y ¦
?– ,Æ " , '**L H 6 ;
¬ , -• o ?¦ B -3 ; § 4 ¥ Ž
C- 4- ; H H{| A! À 3
6 Í- '& (!") ;Z B ; / A ।
(*) F- ! ;B , "ç4B, q- , 6 ; 69 ? c
5 O; 4 ; / 69- > ;, ? c > HJ F-
RS ! “6V V HN ” O 61-rJ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8149
('&) Z [ ¥ ?– , Æ ; rJ , ? c Š
F- " • B o x •3 o ! " 7;
> , Z [ HJ " 7; HJ F- Š ! “6V V HN
” O 61r-J :
" - 9 , Š , '**( ('**( '+ ) 68
" 7; ! o 6V Š! › ; ?
4Y ।
('') Z [ Š ! 6V o J B o
2 o 6V / · T , Z [ HJ 69-
N · › X;, F-HJ ! ‚ ?
“6V V HN ” O 61r-J :
" - 9 , Z [ ? H - - · 6 " "F
„ F- " , Z [ ? c " 69- HJ „
F- ! ।
('%) Z [ Š ! / Ÿ ? ? B
4 ? B 4 7k 4 /- Þ Æ— } 3
" 7; '& (!") " " 6 , Z [ ? c '&% (!" " ")
6 1 6 9- p&% ( " " ") HJ F- ! “6V V HN ”
O 61r-J ।
('L) Z [ o J ! 6V o J B q ,
o x •3 o 6V / 6 T , · , ! 6V q 4B
- B p ( •,) ;Z B 6 69-T , Z [ HJc
› 69- N 6 T , · , ! 6V q 4B › X;,
F-HJ ! “6V V HN ” O 61r-J :
" - 9 , b - Z[ 7 ? H - i 4Y -
( ) u -v , - 1 B ? c 69- T
; ? H ! o H D ; ;;
(O) o , 9- _ ? 4 F yY qB
- ;B 69 ˆ ¬ ‰ C- ›
q 4B।
8150 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
('() Z [ ; ? ¥B o 4 Ÿ ? c !
› Š D 6 " "F - 4V - T ?
? c - RS F- > „ % (Ë ) F- 2 " ,
Z [ HJ % (Ë ) F- > „ F- ! “6V V HN
” O 61r-J ।
('p) Z [ ! 'Mp, '+& %'% ? 6 "
B - ! O; ? HJ " B - ? c !"-
6o > £ 5 , Z [ -O ? 69- HJ F-
! “6V V HN ” O 61-rJ , O -
= 6o > £ 5
" B - r;- " B - ! "-
69-,
O = 7; B - ! "- :
" - 9 , Z [ o 2 J 9 ? H J !
H ‰ , Z [ ? H - 4Y ।
.+। 6V V HN Z [ 68 ! z 4 ।(') ?
; Z, F- o J “6V V HN ” O
Z [, HJ o J C- ; RS 64- H ’ P, 7; o J
o ? c o O , 68 ! z ।
(%) .M ? H - (p) (.) o .M ? 6V V H - 6
Z [ o 68 ! ।
(L) H - (') ? 6 O , 68 ! Z [, HJ O , Û J ,
।
.*। Z [ 4 68 ! ।(') F- ? 62
6 Š ! O , ¢ - " / 68 ! ; ?
Š ! Þ 68 ! ।
(%) O , 68 ! W Š - pp ? H m O ; ? 62
? c Z [ 4Y ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8151
62
Z ‘ ? 4 B
M&। Z ‘ ? 4 B ।(') H - (%) ? ; Z,
F- O c Z 6V O ‘ ।
(%) b - H m O Z ; O HN o 6V
O HN ‘ , 9 :-
HN O c ‘
(') (%) (L)
'। 7; Z ; 7; ‘
।
%। o Z ; o ‘
।
L। 3B o Z ; 3B o
‘ ।
(। 4
‚ o
Z
; 4 ‚ o
‘ ।
(L) 6o >, £ 5 Y 4Y ? c HN
O Z ‘ 4 B ।
(() 3 - o J E c Z ; HJ 3 - o J E c
‘ ? HJ 3 - 6 " ! o J E
! Ç ‘ ।
(p) F- O c Z HJ N 6V O
HN ¢ - ‘ ; 6 ‘ Z 4 B „ . (X )
F- ‘ ।
8152 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(.) 6S 3 ; Z, o " HD o 6V /
o J ‰; / FJ ;, HD w 4 G -w Z ‘
4 B ।
M'। 6 , / 4 B ।(') ? 8 68 ! 6 ,
F- T o ¢ -c , 4- ; „
F- 6 , J ।
(%) ? ; o Y 6 , /
6 8 ! ; H 4 B ।
(L) 4 B 6 , / , 4- G - 4 B Z ‘ ।
(() 68 ! 6 , / ¢ -c ‘ 5 -1 4 B ।
!" 62
Z W
M%। Z W ।(') ? 6V V ; Z, ? 4 o J
/ 5 Z W 68 ।
(%) Z [ ? 4 o J , W - 4 ,
Z [ HJ o J 6 /S - Š - H " B !
? ? c ! > H " ! ÕS/ 3; 4V
4 - 68 ! ।
(L) q-, ) , o , © o , 6V HN ,
HN 4V Z W 6V V , !™ - ।
(() G - „ 7 éê , Š International
Accounting Standards (IAS), International Financial Reporting Standards
(IFRS) ; ! " ; N RS 68 Z ? 9- ! ¸
।
ML। Š , Y ! C- Z 5 9- ! ! O;।
Š , L ( ) ˆ B ¶ Í- B - / X ? c 3 -, o J E, ; ?
! E- ! ~ J > o J F- B - , B -q- 6Y H ••
) Y ? ‰ [ ? ˆ 68 ; ? - ! -
( ) HJ F- 4V International Accounting Standards
(IAS), International Financial Reporting Standards
(IFRS) ; ! " ; N RS 68 Z
X ? ¸ ! O; X;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8153
(O) q- C- , , - !™ 68 X;
?
( ) International Standards on Auditing (ISA) 68 H
Z X।
M(। ! E- ! ~ J Z [ Z W ।(') Z [ o J ‘o
’ © rJ ? 5 4V H , Z W 68 ,
Z [ F- ! E- ! ~ J H{| Š ! " " W 68
।
(%) F- ! E- ! ~ J Š ! " ", HJ F- "F G -
~ J B ’5 o ? Eˆ O , ~ J …† - 8 B
~ Jo 2 ; 2 - ।
(L) ? H ’PG ,-
( ) "! E- ! ~ J" 69- HN ! , ‰ , - 1 ~ J,
? N 1 ˆ ~ J Š - F 7 Š ! ,
~ J 6 4 e F- 2 Š“ ,
~ J 6 4 …† ! 8 . (X )
2 "F ? c ~ J o 6V ; ~ J;
(O) " Š ! " " W " 69- -4 / › Z
6 ! E- ! ~ J 4u o H - (%)
? 6 " 5 ~ J > - u 5 ।
Mp। 6 ¢ - r; , Y !।(') ! C- !D B -,
4 5 9, 6 qB - - ,; ; H m O ! , z ;
6T Y Z [ ? 62 i C- Z Z
।
(%) Z [ Z , ; W , H
" ! 7 ¯ ¢ - Š - ûS , !
7 ML ? 68 ¸ ? Z , Z [ H
" c H J , c W ! c ।
8154 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
6 " .
6o , ! 6 "
9 62
6o , £ !
M.। 6o ।(') q-, 4 B g ) , o J
© o J 6o ! ।
(%) Z [ ? o 6V 6V
! ; ; 8 o J 6o ! X,
Z [, 6V ! ; ; i 9 À , H - (') ? 6
4 5 g ) , HJ o J 6o ! ; HJc -
।
(L) q- ? 6 g 4 2 6o ;
।
(() ? 6 6o — Z/ ! ।
(p) 6 " . ? ? 6V V i 9 À , ?
6 o J F- 6o > ! b - " - ;
; o9- , 9 :-
( ) ! 2 B -! O;;
(O) '.. ? 'M' ? ; ; G - B -! O;;
( ) HN - , T , 4 ? ! 1 B -! O; ? 6 " M ?
; ; ;
(E) 6o > O ; > o x •3
2 T :
" - 9 , Z [ > O “5 F ”
? F- B > ' (? ) ˆ B ¶ Í-
Z [ ? 4Y ;
(.) 6o > HN o J Z [ pp ?
6 6 8 ! o , Z[ , HJ HN o J ; ‚ ?
HJ H ! ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8155
MM। B !।(') F_ 3 ; ? 6 " ' ? H m O o J
C- 6 4- HJ F- HJ o J B Z [ 61r-J ,
HJ F- ; HN b - " - Z 61r-J , 9 :-
( ) B - B ! RS ;
9 9/ !O ; ?
(O) B - HN ? ¾ / ! O;
।
(%) F_ 3 ; ? 6 " % ? 6 o J C- !D 68! 69-
b - " - Z HJ o J ! B ! ! ,
9 :
( ) HJ 68! B - B - J ! ;; !
3 ; X;
(O) F_ 3 ; ? 6 " % ? 6 !D 68! B
HJ o J 68! G - „ ! "- B '&% (!" " ")
? 6 ;
( ) B - HN ? ¾ / ! O;
X।
M+। o Z [ ।?
Z ? F_ 3 ; ? 6 " L ? - , " - ; ? z Z
;, F- B H 4Y u / o J
! 6 ; ! " u / o J ! b - / š -
( ) &.&L × ‘ ’;
(O) &.'p × ‘O’;
( ) '& (!") ;Z B ,
? ˆ 2 ,
8156 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
? Z [
‘ ’ = 6o > , £ 5 4Y ? c
? Y 4Y ? c ! !
B , ?
‘O’ = F- F_ 3 ; ? 6 " L 68
! B o ।
M*। 6o । C-
b - - 6 4- ! 6o > , 9 :-
( ) 3 ; HN ! ;
(O) Àˆ " , ; ;
( ) !Ç C- 5 F4 ‚ 4 4 ।
o È ।? H ’PG , "Àˆ " " 69- ? ˆ H Ô , 4 •
¥ Š ¬ > , O -
( ) o _ ; ? 4 , G - ; „
? 5 H Ô J ;
(O) o _ Ï •, : H 5 7;
F- %p (º ,") ;Z B 6 ;
( ) ; !Ç o _ -
© È 'p ( ) 4 6 ।
) 62
Ÿ
+&। Ÿ ।(') o J E !Ç 3 - 6 " ! B
o J E , Z[ , 3 - H{| " 61r-J ; HJ "
H Ÿ 5 " z ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8157
(%) b - w[ 68 Ÿ , 9 :-
B= × (O/ ), Z [-
B= Ÿ ,
= B H 5 (3 - o J E
" ),
O= 3 - o J E > " ,
= 3 - o J E > " B ।
C 62
6 "
+'। 68 ! 6 " > D ।(') ? Z,
68 ! 6 " > D C- 6 4- ‘o ’ O 61r-J ! -S
4V - , " - ? z Z F_ 3 ; ? 6 " ( ? ?
62 6 ¢ - " / X Ÿ A > ।
(%) H - (') ? 6 X Ÿ A > ; !
B 61r-J , B - RS 6 " !"- ।
(L) 68 ! 6 " > D H - (') ? 6 b - " -
Z X Ÿ A ! , 9 :
( ) HJ D ? c o J ; ? o J C-
, ; , 
(6) ) 6 _ W
‰ -; ; ! " 6 ‰ ;
( ) Š , '**( ('**( '+ ) ?
g ? ; ! " ¬ 6 3 X
? c Š 4Y HN ! …† O
5 " 7; %& ( ") ;Z B b
;
8158 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(O) HJ D 2 6 ¾s X ? c o
<“ Þ -Œ Þ à 4 2 ¯ ;
( ) O , : , H 6V -†sG - ‰
Š D ! ; ! " 6V D C- àG - o Ø
9 ;
(E) HJ D 
(6) ˆ ? T X;
( ) ? 68 Z X;
( ) u :/ ? ”9 / Z X।
o È ।? H ’PG , “68 ! 6 " > D ” 69-
F- RS D o X ? -
( ) ? 62 6 " ¢ - X Ÿ 4V q- C-
68 ! X;
(O) RS F-HJ X Ÿ £ 4V 68 ! X।
+%। q- C- 6 " > D 68 ! ।(') 6 " A >
4V o D 4Y - …† 2, q- C-
- W , ! ! O; ।
(%) ! > O .& (F B) ! 2, q-, ; O !" ) ,
H - (') ? 6 ! O;5 ! H W 1 ! ।
(L) q- H - (%) ? H m O 2 W 1 ! o9- ;,
6 " > ! ˆ 6‰ / ý X ; ‚ ? , HJ F
q- W 1 ! -1 HJ o D 6 " > D ‚
।
(() ! J Q / … A ! q-
! ; ।
(p) H - (L) ? 6 q- C- !D W 1 ! éÊ
;, W 1 > ( (, ) 2 HJ ! q- B !
? q- G - „ !" Þ - , ? N , H J !"
4 ।
(.) H - (') ? éê , 6 " > D ;
à H ’ P q- c H J , c ? 6
68 ! ý Þ - , F ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8159
+L। D ; ! ।(') Z [ 68 !
6 " > D 6V D ; ! 4 Ÿ 9 ? ! H
" ? - ûS ,
( ) ; ! HÉ€J 4 7 k ; ?
(O) ? ; ! 3 ; F- D
5 Z X,
Z [ D ˆ 4V X
68 ! 6 " > D ˆ , ? HJ F- 4V
"6V V HN " O © rJ ।
(%) ? H ’PG ,
( ) D 68 ! 6 " > D D
, , !-
(6) D Z/ , ?
? 2‰ 2 , 6V D
o ‰ : 7; 6 "T ; 69
( ) ? o J o J -, !Š " , H/ D
o ‰ þ: 7; , Z/ ,
? ? 2‰ ! 2 6 "T
; 69
( ) D YZ/ Z/ , 6V D
/ ˆ Z %p% (º ," " ") ? 6
" : ; 69
(µ) ? o J o J -, !Š " , H/ D
/ ˆ Z %p% (º ," " ") ? 6
" : ; 69
(H) Ë ˆ D ? ø !Ç ।
(O) "HÉ€J 4 7k" 69- }J 4 Š - (Ë ˆ Z 2
ë 7k;
( ) " D " "ç 6 9- o J 61r-J ।
8160 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
+(। 68 ! 6 " > D ।(') 68 !
6 " > D 6V o ”9 / ।
(%) 68 ! 6 " > D ‘o ’ © V
? / ।
(L) 68 ! 6 " > D o Z [ C
3 ; 6 " ' ? H m O ; 6 , / 4Y ।
(() F- 4V 68 ! 6 " > D Z
! 6V D O , 68 ! 6 " > , H ; /
‘ ।
(p) pp ? 6 6 8 ! 3 ; HJ D H{| 4V 6 "
A 4Y ? HJc H ।
+p। X Ÿ ; 6 8 ! ।(') Z [ ? 6 ›
- !O , 68 ! 6 " > D ? 62 -
" - ; o9- X, Z [ H " 68 ! 6 " >
D 6 " A ! ? HJ F- HJ D 4V
W ! - ।
(%) 68 ! 6 " A > D HJc A ; ! " † W
HJ !" 68 ! O ' (? ) N 2 q- B ; O !
! O; ? HJc ! > ; q- N , H J !"
4 ।
(L) ? 62 i 9 À , q- 4 u 9-, ? 6
68 ! X Ÿ 4 B g ) ¢ -/ ; ‰
।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8161
6 " M
"
9 62
-
+.। , HN - ।(') ",
" O 6 , 69- " 4V ! s > o J, HJ 69- "
, HJ O 6 8 B H 4Y Ÿ -
।
(%) u 5 / U ; Þ Æ— ‰ 69- " 4V
! s > o J ) 3 ; 6 " L ? 68 <! . ? H m O 4Y Z [ -
।
(L) Z [ - - o - - ( q q )
- Š ! X 6V C- Z B ",
" H D ; 4V 4 6V 6 ¾ 4V ; ¸ u Z
X , Z [ HJ ; I u Z , HJ F- 4V ! F-
! }J 6 , ; HJ F- 8 B 4V
4Y Ÿ - ।
(() H - (') ? (L) ? 6 - , G - „ H)¿D
E B ‘ 4V H)¿D E B 69-˜ W £ ।
(p) Z [ ? 6 ! 6 T , ? 6 2
HN ! X ? -, e o B H 4Y
HJc ! X X ; , , Z [ H " HJ
-, C- ! O;5 ! ? !D ! / D , 6 "S F- 4V ? -
Y [ 4 , HJ -, B -
- ।
+M। ! !Ç ! ë - । ! ! Ç ë
69- " 4V ! s > o J HJc 69- ! ;, ! ë
H , 4Y HJ F- 8 B ë 4V 4Y
Ÿ - ।
++। © 6 "T ; !D 69- HN - ।? 6V V
Ô 6V © k ; 69- ! Z [ X Ÿ 1
8162 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
i 9 À , © k ; A / 69-
! ;, HJc 69- " 4V ! s > o J '&% (!" " ") -
।
+*। ¯ ! , Y ! !D 69- - ।— Z [
! -S o J C- b - 69- " 
( ) 6 " M ? 6V H m O F !
4V ~ J o 6V ~ J Š ! ;
(O) ‚ ;
( ) HN ! , c 1 ;
(E) }¹ , š 4 • ,
Z [ HJ " 4V ! s > o J HJc 69- ! qB ;
/ D7 k H - , 6 '&% (!" " "), - ।
*&। Z [ " - ।— 4V ! -S o J
C- ! -S 69- ! ; 69- " 4V
! s > o J 69- " - , 6 %&% ( " " "), -
।
*'। Õ"- Š D 4V " 69- - ।— Y ;ˆ, úY 4
; •, xq -, B•, B, " " , H { ! 4 , /Û ; ! -" ‚
° 1 6V Š D 69 6 /Û 67 - F 4V 69-
" 4V ! s > o J, HJ 69- ! q B b - H m O
- , 9 :-
" - -
(') (%)
/ D7 k %p (º ,") ;Z B 6 ; '&% (!" " ")
/ D7 k %p (º ,") ;Z B 6 ; '%% ( " ")
*%। , 2 g - । ! -S o J C- g ,
, 6V H ’ P O 4, § 4 , B ; /" ,Y ;,
q ¥" 6V o J ( q ? 4• o ) 69- " ;
4 ! ; " z " 6 9- H p% ( •, " ")
- ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8163
*L। 6 / , 6 / [ , 4 , Y ! o J " 69- - ।
(') ,; ¡[, B B ; /" q T H ’ P " G -
69- " 4V ! s > o J HJ 69- " ; 4 ! ;
" " z 6 9- H '&% (!" " ") - ।
(%) o J ,; ¡[, B , g B ; /" q T
6 / 4V 6V o J " G -69- " ;
4 ! ; " z " 6 9- H '&% (!" " ") -
।
*(। " , q H•, 3, Y ! - HN T ।(')
" , H 6 / H , 6V o J ‚
4V " , » , 3, ! -!Z / -!Z Š -
6V ! ? c 5 6V 69- " ? 5 A
2 Š 3 - 69- " ; 68 ! 6 Å 69-
! ;, 69- " 4V ! s > o J, " z ! 68 !
6 Å 69- 68 ! A 9- 7k, Z[ , ? H " '&% (!" " ")
- T ।
(%) Š 3 - ‚ 4 4 Š¿J
o J HJ Š 3 - 69- " ;, 69- " 4V
! s > o J, ‚ 4 4 4V > 6 9- H '.p% (? !"
•, " ") - ।
(L) ; Š o 6V Š 3 -, -
( ) " ;
(O) ~ J 6 6V o J,
-? B HJ Š 3 - C- - , 7k
7 k ‚ , HJ " HJc 6V o J B O × ?
7 k H p% ( •, " ") T , Z [
O = " 6V o J B Š 3 -
7k;
= p% ( •, " "):
" - 9 , B ¸ Š 3 - ‚ ; HJ
" HJc 6V o J B " 6V o J B
‚ 7k ? HJ Š 3 - C- - , 7 k 2 9- Y
L% ( " ") T ।
8164 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
*p। x /; ? 4 • B T ।(') ? 6V V
; i 9 À , " X Ÿ 6V A 2 ,
6 / H , 69- " 4V ! s >
o J, HJ 69- " ; [ ˆ B - ‚ A !
2 c 1 z B 6 9- H &.L% (¤V !" " ") -
6 T T ।
(%) H - (') ? H m O ˆ B 2 -
•/ , 3 • 6V A , 6 / H ,
? 6 J 69- " ; HJc 69- " ; 69- " 4V
! s > o J /O x ? 69- - , O -
" "= ? H - H m O •/ , 3 •
6V A ,
"O"= " q H• H - (') ? H m O 6V
A , ?
" "= " X Ÿ H - (') ? H m O 6V
A H HN ।
(L) ˆ B , 4- 7k ; e 3, î , B A Z
, D ? Ú ! " 69- 7k , 4- 61r-J
।
*.। · [ " > 69- - । 4 6V o J
4V ‚ ! H ’ P · [ O ; 4V ! s > o J, · [ " T ;,
" > 69- p% ( •, " ") - ।
*M। ‰ · [ " > 69- - ।(') Z [
o 9- _ , ‰ · [ H - (%) ? 6 69- o ‰
? c 6V 69- ~ J 6 o c 1 Þ à
H ’ P o J, 6 à ; H m O , C- 6V o J, 6 à
o J O ; H m O , ? B ; ! " ‚ 4V · A
! , Z [ HJ o 9- _ o J O- " · !
o J C- 4V " · 5 H L% ( " ")
- ।
(%) Z [ o 9- _ , " ? c
69- o ‰ 6 · A ! O o J, 6 à o J
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8165
; H m O , o 9- _ " , 6 à o J
E ; H m O , ? B ‚ / 69- > , Z [
HJ o 9- _ o J - " · ! o J E ? 68× ;
/ 5 ‚ 4V " · 5 H '% (? " ")
- ।
(L) , , ; =, º þ 4, A , B …ˆ, X ; , … q ;, ! , =!,
… ,, q ;, —» , B B , B , ; , / 4Y ;, , , ; ; ,, ! † , ,
! , ; Q, O‡ , Y , ŠHB ŠHB : ", B, ; , A ? ;
3; 4V O ; 5 ‰ · [ O ; 6V 69- ~ J Z [
o 9- _ C- " · 5 H %% (Ë " ")
- ।
o È ।? H ’PG , ‘ " ’ ; ? c o J y® ,
6V o J C- HN ! 4 ‚ -"F B YZ/
6V 2 us / 2 - ; ।
*+। =; ; 3 6 B C- " 6 9- H - ।
=; ; 3 6 B Š - •
; • 3 6V 3 , 4-, 6 / H , ! :
C- Z 4 69- " ;, E B, HJ 6 9- '&% (!" " ")
- ।
**। 4 ; 6 J " - ।
4 Š 5 4 ; 4V !D
6 J 69- " 4V ! s > o J, ; T
6 J 69- ! ; p% ( •, " ") - :
" - 9 , ; T ‹ Y Z [ - ।
'&&। " 69- - । " 6V H ë
Þ ï 2 T 4V T o ;
4 O , Þ † Š - o 4V 69-
" 4V ! s > o J HJ 6Å T 4 ! ; HJ 6 Å 69-
! , â 3B 6V 2 ! ;, E B, HJ 6 Å H
•, " " (p%) - ।
'&'। Š 4 ! 3, Y ! - ।
! Â D ; ZY 4 , ; 4V ©
3 ) 69- " 4V ! s > o J, 69- " ;, B 6 9- H 'p%
( " ") - ।
8166 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
'&%। ‰ , Y ! - ।(') ?
; ! " ; N 6V i 9 À , o J
o , -6 ˆ/ o , ; , ; o , -o
9- _ , ; 4 Š 69 H 4 3 V • Š
, ‰ , ! 6V A!
} 3 " ;, A! } 3 " 4V ! s > o J A! } 3
o J q B 69 A! } 3 " , G - E B, b -
H m O HN - F 4 
-
(') (%) (L)
'। Š Z [ %&% ( "
" ")
%। Š o 6V V o J Z [ '&% (!"
" ")
L। Ó Ô ; , h ; 6q- —J
"Z _ , , B -q-6Y H ••
¥ 6Y ¦ § 4 • 6Y H ••
, B -q- B 4 ¥ˆH B Z [
'&% (!"
" ")
(। u 5 / U ;, 68 !
8 F ;, 68 ! - Y
; " ; Z [
p% ( •,
" ")।
(%) ? i b - Z [ 4Y , 9 :
( ) G -8 ! 3 ;rJ o
C- Õ• 5 q 4B " á H{|
A! } 3 ;
(O) q- C- , "F !" ) , 6V /
6o > ! -S © ।
(L) ? H ’PG , ; 8 6 // B - ! O ;
; B -! O ; ‚ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8167
'&L। ¥ 6 3 o Z 6 9- A! > H HN
- ।q ( ¥ 6 3 ) o A! 4 5 69-
! 4V ! s > o J o J 69- ! , G -
E B, '&% (!" " ") - :
" - 9 , q- C- , "F !" ) , 6o >
/ © -, Z [, ? 4Y ।
'&(। A! - ।(') Z [ - o J
o 9- _ o 6V o J · · T A!
" , Z [ HJ A! " ; " A ! H '&% (!" " ")
- ।
(%) q- ! ! Z , Z, ? - ; O ˆ -3 B
! , ? 6 ! š 6 9- H - 4Y
£ 5 - 4Y ।
'&p। [ } 3 - ।(') ? 6V
6V 68 ! - Y ; " ; TY ~Y ˆ ; u 5
/ U ; © u 9- 6 "T ; 69- ) 5 [ H > } 3
6o F i 9 À , [ } 3 ! 4V ! s >
o J HJc 69- ! ; '&% (!" " ") - ।
(%) F- " [ Þ Æ— p ( •,) ;Z B
6 ;, HJc 6 4- } 3 ? 6
- ।
(L) I ! " }¹ H 4- H“ ¦, - q; ¦, -
q; ¦, H ¦, H ¦, H¦ ¥ ;- /¥ • ¦
H¦ ¥ ;- ¦ H{| A! ;/Y " - ।
'&.। H ˆ 4 A! HN - । H ˆ4 69
; !" H ˆ4 6Y ¦ ?– ,Æ " C- 68 ! H ˆ4 AY
! s > o J q H•, A! } 3 " qB ;, E B, p%
( •, " ") - ।
'&M। ; !" o ; 5 7 k X Ÿ H HN - ।
; !" o ; 5 7 k X Ÿ - 4V 69- " 4V
! s > o J HJc 69- ! ;, H H 4Y -¡
- ।
8168 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
'&+। 14- 3 ; 4V > 69- - ।(') 14-
3 ; Š - 14- B ! 4V 14- B ( 4q ìH)
! o 2 4 5 B 6 9- H '.p% (? !"
•, " ") - ।
(%) 14- B ( 4q ìH) 6 B , 2 14-
3 ; Š - 69- ! 69 • " ?– ,Æ ( ?–),
6Y – B - /- (?? ? ), ; !" B ; H " - ;B "
( ˆ ) 6V o J ; !" B ; H " - ;B "
( ˆ ) ? ~ J 6 69- 4 ! , HJ ~ J
" 4 5 B 6 9- H M.p% ( !" •, " ") - ।
(L) Z [ - 14- ; Z [ • " ?– ,Æ
( ?–) F ! 6Y – B þ - F ! (?? ? ) !
69- ! 4 ! , Z [ HJ 69- " 4 5 6 9- H
M.p% ( !" •, " ") - ।
(() H - ('), (%) (L) ? i 9 À , Z [ q-
o J C- !D ! Z , ; O / ! ! , Z [ HJ
o J }J ? H m O b ! 4V ! W
? ? 69- " 4V ! s > o J b - / 69- "

( ) - o ; 69
(O) ! H m O - Z।
'&*। / Ÿ HN - ।(') Z [ ! -S o J-
( ) › Š D;
(O) B; ¥ H4;
( ) O ; ‰ ÏY • : ;
(E) 4; o 6V 4; ,
/ Ÿ Z [ HJ o J HJ Š D / Ÿ " ; ! / Ÿ
H p% ( •, " ") - ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8169
(%) Z [ RS N - !O , › Š D ;
C- ! !D ! 6 Z 6 , Z [
b - - 69- 3 ! ,
( ) ! ;, ¢ -6 ";
(O) - ! 6 Z 6 ;, ÝÀ
6 ÝÀ।
(L) Z [, H " ? Ë ’ P 5 ! / D , -
3 å Ó ? - ! ! , HJ N › Š D ;
7k z ? ; Z H }J, Z [ H -
(') ? 6 !D ! ; -1 HJ › Š D / Ÿ > H
- z ।
(() ? H ’PG , "/ Ÿ " 69- " , H 6 /
H , ;4, / uD (tenancy) ~ J ® 2
[, 4 [ ? — / o 4V ! ।
''&। / " ;, 3 • • , Y ! ! 4V
- ।— Z [ / " ;, 3 • • , Z, Z[ , ;, B;,
H ˆ • • / Ÿ ‰ o 4V ! -S o J C-
6V o J 69- " , Z [ HJ " 4V ! s >
o J HJ 4V " ¢ - H p% ( •, " ") HJ
" - ।
'''। Š D 6 T Z G HN - । ‰ Š D
6 T 4V H ; Z G ! 4V ! s > o J, Z G
! b - - ,-
( ) ‰ Š D ˆ - " , Û / Y • • q-
?; 6 ‰ ; Z G > B 6 9- .% (X
" ");
(O) ‰ Š D ˆ - " , Û / Y • • q-
?; 6 ‰ ; Z G > B 6 9-
L% ( " ")।
8170 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
''%। ! > / - H HN - । > ˜ W 4V >
! > / - 69- " 4V ! s > o J, 69-
! 4 , ! B 6 9- '&% (!" " ") 6 T - T
।
''L। …; 3 q- ? 4 • " - । …;
3 q- ? 4 • " 69- " 4V ! s > o J,
69- ! 4 , ! B 6 9- 'p% ( " ") -
।
''(। ËYN - ।(') ? i 9 À ,
; !" ËYN H“ q- ËYN 4 6V o J, ËYN 69-
" ; ! 6 9- .% (X " ") T , - " ।
(%) Z [ o J ËYN HN ! F- ?
6 6o >, Z [ ! ! Z , q-,
HJ F- c T - o 69 8 / £ 5 T
- 4Y - Y ।
''p। ; ? ¥B H“ ( q /; ) B — ; C- >
- । Z [ ; ? ¥B — H“ (k ¦ q /; •) o
4 Ÿ o J , 7k (subsistence money), Ÿ / Ÿ 6V
o _ ; — H“ H ’ P 63 6Y B -
~ J ; O ~ J ) > Z ;, H 6 / H , —
; 69- ! , Z [ HJc 69- ! ; B 6 9- H 'p%
( " ") - ।
''.। ! " ? 4• !D " © - ।
Z [, · [ " - ; ! - " 6 o 2
> ‚ > 4V 69- ! , ? 4• ? ‚ >
69- " , , 4- © ! , I ! "
s H 6 / H , " , , 4- © !
o '&% (!" " ") 6 T - T ।
''M। ;/Y " - । ; !" ¬ Š 6V
Š }È - - ( - ), " • ;/Y "
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8171
! ;, 6 ; ! " Z [, HJ ;/Y " -
,
( ) " • ! Š , ; Š
H 4Y ;
(O) " • ! Š o o J , HJc
;/Y " T o J ! " J 0 (ˆ ? )
; '&% (!" " ") HJc ;/Y " T o J
! " J 0 (ˆ ? ) ; 'p% (
" ") - :
" - 9 , ? Š ;/Y " Z [
4Y , ! HJ ;/Y " F_ 3 ; 6 " ' ? !3 L% ? 6
6o > 9 ।
''+। ;B , Y ! > - ।;B , "ç4B, q- ,
6 ; 69 ? c 5 O; 4 ; / 69- > ; 69-
" 4V ! s > o J, HJc 69- ! ;, %&% ( " " ") -
।
o È ।? H ’PG , “ " 6 /o Jˆ 69-
‚ Š D 7k O HJ 4 ! 69- Š! ) ! ।
) 62
6 B -
''*। 6 ! - T ।(') ? 62 6V V
i 9 À , H - (%) ? Z, Z [ ! -S o J
! s > 6V o J 6 ? c 69- " ?
6 HJ 6 4V z, Z [ HJ 69- " HJ 69-
! , ! 4 ? 4• " 4V ! W 9 , ! 6 9-
H - , 6 L&% ( [" " "), - T ।
(%) Z [ q-, ? Ë ’ P 4 4 [ > ! / D
ûS ! > L& ( [") ! 2 ? - ! ! ,
6 1 ~ J 6V ; ! " !
£ 5 ! , Z [ H - (') ? H m O "
- o £ 5 - G - ।
8172 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(L) ? 6 - 5 , H HJ - X, HJ
H Y ! ; ‚ ? ! H ‘
।
(() Š " ¾ 1 6 ! Z 7;
H{| ;, HJ " ¾ 1 - 4V ! o J , Z[ , C- Z, HJ
7; H ! " ;, HJ ¾ 1 - ।
(p) ? 6 › o J 4 ; ?
6 › - ‚ ।
(.) 6 b - 69- B ; ? 6 HN
- 4Y , 9 :
( ) x" 3;
(O) ô ! 69-;
( ) ˆ ! 69-।
C 62
HN T
'%&। ! ! B T । " , ¥
? Ë ’ P Z > 6V - - ‚ ! 7 k H - , 6
%&% ( " " ") , HN T ।
'%'। 4 " J > T ।4 " J, - ‰ "Z yY
, ; 
( ) 4 " J > ? 4 • 7 4 " J > õ •
! ! ? 4 • 7 4 " J > ! ›
/- , 4- 3’ '&% (!" " ") 4 , ;
! 4 ! ;
(O) I ! " - ‰ 6 / , %&'L (%&'L (+
) ? * ? 6 ; • AY
! 4 " J > ? 4 • ? - ! O;5 !
p& ( ") 4 B , ; 4 ! ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8173
'%%। õ 3 q- ? 4• ! B T ।Customs
Act, 1969 (Act No. IV of 1969) ? 6 68 ! õ ? 3 q-
? 4• C- ‚ ! > ; õ ? 3 q- ? 4• ? š
" H , " , ¥ '&% (!" " ") T ।
'%L। > T ।(') o , ‚ >
C- > 2 > 69- > 4 ! ; B > '%
(? " ") - G - F 4 ।
(%) Z [, q-, ! / D ? - ; O / ! !
9 , > ? 6 6o > £ 5 z,
; o ! H m O 4V ! - o
! H m O £ 5 - G - H F 4 ।
'%(। , / H " , Y ! ! !"
- । 3, , 4- © , 6 / H ,
5 / H " ? 2 b - 4 !"
69- o J " 4 ! 4V ! s > o J 69-
" 4 ! ; HJ " 4 5 6 9- H '&% (!" " ")
- , 9 :
( ) ; ! " !D 4V;
(O) o J C- ! " o J F !
4 4V;
( ) g 6V H ’ P 6 ; Ï B3 - o
68 ! 4V:
" - 9 ,
(') § 83Y , , / " , G - 4, - , Û"; 4
6V 4 4V Š ! ~ J !" ; ! " 69-
69- " 4 ! ; HJ " 4 5 6 9- H M.p% (
!" •, " ") - :
(%) !" b - 6 9- - ,
9 :
(6) F_ 3 ; 6 " ' ? !3 'M LL ) B
—- 69-;
8174 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) 3B Y ;Ê 69-, ! HJ
> F_ 3 ; 6 " ' ?
!3 %' ? B —- 69- ।
'%p। Š D ¾ 1 , Y ! T ।(') Registration Act, 1908
(Act No. XVI of 1908) ? section 17 ? sub-section (1) ? clauses (b), (c)
(d) ? 6 ! ;; !¾ 4 ¬ 4V ! s > ¬ - - , -
" o , ! ;; !¾ 4 ¬ ।
(%) ? 6 T Z [, 
( ) 4 Z [ Œ '..p (? !" F » " ") %&
( ") ;Z B ;
(O) ‰ , / , Y B, 6Y B - • Õ ? Z [
- B ' (? ) 4 B ; 69
( ) ! ; ; H m O 7 k H '&% (!" " "),
6 , 6 ।
(L) ? i bc ! ; ; Z [ 4Y , 9 :-
( ) ¬ Š D Z > o 9- _
C- ;
(O) · o 9- _ B !D
¬ Š!;
( ) ; !" H ˆ4 6Y ¦ ?– ,Æ " C-
68 ! AÀ AY D ¯ x ¥ Õ" ;
4 / ; 69 x ¥ Õ" ; 4
/ ; Š D ¾ 1 ।
'%.। ; ? ¥B — H“ B T ।—(')
Registration Act, 1908 (Act No. XVI of 1908) ? —
/ 6Y B - • ¾ 1 4V ! ;; !¾ 4 ¬ 4V ! s >
o J, - ! -1, ¾ 1 C- — H“ o 4
o J B ¾ 1 ! ;; ! ¬ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8175
(%) ? 6 T Z [, 
( ) H ’ P - / 6Y B - • Z [ ' (? )
4 .&& (X " ) B ,
(O) H ’ P o 4V ; . (X ) 4 p&&
( •," ) B ,
( ) / 6Y B - • RS — Z [ ! ;;7 k p%
( •, " "),
? 6 ।
'%M। ¥Y Š, B - 3, ˆ -4 ! " "
T । ¥Y Š, B - 3, ˆ -4 68c 5 6V i
" , » 3, H 6 / H , " ;
" 4V ! s > o J HJc " 69- '&% (!" " ") HN
- ।
'%+। Š D 4 T ।Registration Act, 1908 (Act No.
XVI of 1908) ? 6 ¬ 4V ! s > - - 6 Y '& (!") N !
‰ Š D 4 Š - ! ;; ¬ , ! HJc Š D
4 7 k H (% (, " ") " ।
'%*। B HN ! T । B ¸
X o ¦ ; 4V ! s > o J, o ¦ ; ;, HJc
¸ B o ¦ ; B 7k '&% (!" " ") T
।
o È ।- ? H ’PG , " B HN ! " 69- c :
o , ; E W B HN ! ।
'L&। B ¸ B T । B ¸ ? / B ‰
( : ) , %&'L (%&'L p* ) ? 6 B I 68 !
68 4V ! s > o J, HJc 68 ! H ,
8176 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
! HJc 68 ! H 4V ! H "
C- Y b - " , ; G - F- "
! ! , 9 :
( ) ? " (one section) B / B 4V- (p ( m")
4 B ;
(O) !Ÿ " (one and half-section) B / B 4V- M&
( D ) 4 B ;
( ) Ë " (two section) B / B 4V- *& ( ) 4
B ;
(E) u " ¼ B HN ! / B 4V- ' (? )
;Z p& ( ") 4 B ।
'L'। xq ; • ! T । 4Y ; •
4V ! s > o J ˆ 4Y ; • 4V b -
T , 9 :
( ) ä ! Z ˆ " , ä HD ˆ "
,»T ˆ " L ( ) 4 B ;
(O) 6V ˆ - " % (Ë ) 4 B ;
( ) 4; ! !3 Û / ' (? ) 4 B ;
(E) Û / p&& ( •," ) B ।
'L%। 4 4 o T । 9 9/ Z >
¥ " 6V C- Z, ! ; / Ÿ 5
[ , ! …, q ‚ 4 4 B - õ • ! ,
! HJ ! RS H " - W ! T
? ; ! " " ! " o B ; ; H p% ( •, " ")
! :
" - 9 , Ë !" C- !D F ›
› o 5 ; H L% ( " ") T ।
'LL। P ; T ।(') o J ! -S
; ‚ Š D ; J ! [ 2 P ; ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8177
HJ ‚ Š D us ¾ 1 69 6 ,, - 68 ! G - B
7 k H '&% (!" " ") T ।
(%) P ; , Z [ '% (? " ") HN T
।
(L) P ; 2 ÏB 4 ; ?
6 - 4Y ।
(() ? H ’PG ,
( ) “ ‚ Š D ” 6 9- ‚ Š D
4 , 4; ;, = ;, ; 4 ,
6 4 , 6 3 (octroi duties) 6V V
, 6 / H , T
6 o J 4 ! 6
61r-J , 4 ÏB 61r-J ;
(O) “ ! -S ; " 69- 6V C- Z, H B
- " ‰ , - -
, 62 !", !" -! Š“ ! ;; )
68 ! ; ! " ; N 6 68 !
_ D Š ।
'L(। " ¾ 1 T । o J 6
o J B ; rJ ? c Š " ¾ 1 ¬ 4V ! s >
o J HJc ¾ 1 ¬ , ! ¾ 1 o J ¾ 1 "
6 / 7k ? V ¼ 7 k cv_©‡K¨i H 'p% ( " ") 4 !
, ; ¬ ! J ।
o È : ? H ’ PG ,
( ) “6 / 7k” 69- AY C- - 7k ? 6 J
69- 61r-J ! H -
(6) o x •3 2 Š“ ; ?
( ) ! B - 9 9/ ! "- ;
(O) “V ¼ 7k” 69- " ¾ 1 G - 5 7k !
(valuation report) " ! 7k (Professional
valuer) ) - V ¼ 7k;
8178 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) “ " ! 7k (Professional valuer)” =====
" ! 7k y® ।
'Lp। H ˆ4 ¾ 1 T ।(') ; !" H ˆ4 6Y ¦
?– ,Æ " , Z[ , ¥ ?– ,Æ " ¾ 1 E F Õ•
" • , ; • Š Õ• ¥ ?– , Æ
; rJ H~ ; 3 ¦ ? H B ¾ 1 68 H~ ; 3 ¦
Õ• ¾ 1 7k ? H ˆ4 H~ ; 3 ¦ H B 6 T O ,
2 9- Y p% ( •, " ") T ।
(%) ? H ’PG 
( ) “ ¾ 1 " 6 9- H , ! , H ; 6 - x ¥
6 ‰ 1 61r-J ;
(O) A Z H~ ; 3 ¦ H B "‰ 1 7k"
H ˆ4 ? ?– ,Æ " ¥ ?– ,Æ C- !D
! ë 9 H ˆ4 H~ ; 3 ¦ H B
7k ‚ , 69 O ?
H ˆ4 H~ ; 3 ¦ H B ? c !
O H ˆ4 H~ ; 3 ¦ H B "F
HJ ! 7k।
'L.। ¥ ?– , Æ " • ! " ‰ 1 T ।(') ¥
?– , Æ - - - ?– ,Æ q H~ ; 4" , %&'L (%&'L 'p
) ? 6 _ ¥ ?– , Æ " • " ¾ 1 H{|
;/Y " ? > H " ¾ 1 , " E F HJ " ,
E B, 'p% ( " ") - ।
(%) H - (') ? 6 " ;/Y " ? > H ’ P ?– ,Æ
q H~ ; 4" , %&'L (%&'L 'p ) - G - "
64- 7k HJ " 64- 7k T ।
'LM। ¥ ?– , Æ !Ç ! B T ।¥ ?– , Æ
- - - " , q , H~ ; 3 ¦ ¥ ?– , Æ ! Ç ) !D
H ˆ4 ; ! 7k " ; &.&p% (¤V !" ¤V •, " ")
T :
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8179
" - 9 , ? ; rJ AÀ ¦ ¾ 1 Z [
4Y ।
'L+। 4Y / , ; B T ।(') H - (%) ?
Z, B ¬ 3B 4V ! s > o J C- Z
B ¬ 3B , ! b - H m O
" 6 T , ; B ¬ 3B !
! O; , 9 :
Ÿ 6 T (B )
(') (%) (L)
'। p% 6 "S '. ( F ;) 4
%। p% 6 ? c '' (? ) 4 p&&
( •," )
L। " : LM ( • [") 4 p&&
( •," )
(। q ; q '. ( F ;) 4
p। " : / ¥ '. ( F ;) 4
.। " : ? c / ¥ . (X ) 4 p&& ( •," )
M। }/ %( (, ") 4
+। p ( •,) B 6 ; q Y ˆ "S
x , ; • ;
'. ( F ;) 4
*। '.p ( !Ÿ) B 6 , p ( •,) B 6
? c ; q Y ˆ "S x , ;
• ;
* ( ) 4 p&& ( •," )
'&। '.p ( !Ÿ) B 6 ? c ; q
Y ˆ "S x , ; • ;
( (, ) 4
''। /Y , H§ ; , § – 6 B – ( (, ) 4
'%। " : • – Y '' (? ) 4 p&&
( •," )
8180 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
'L। " : ? c • – Y ( (, ) 4
(%) Z [ ? N 4V ¬ ! 3B
Z [ H - (') ? 6 " o ¬ ! 3B N
„ N N - ; L& ‡ O NG - T ।
(L) Z [ N o J H - (%) 68 6 T "
o9- , Z [ „ N HJ o J C- " o 6 T +O
- , O 
= G - „ N N - ; 6 " 6 T ,
?
O = " N H - (') 68 " o 6 T
।
(() H - (') ? 6 6 T T , ! B ˆ b -
o J _ , 9 :
( ) ‰ C- Z;
(O) ‰ 6 , -w ,
- ;
( ) I ! " ×B , ; ! " ×B " ,
4 E 6Q Π!> 7 ;
(E) ; ! " ! " H“ 6 " 4 ? J !>
!> 7 ;
(•) ? rJ (Monthly Payment Order)
"Z _ ;
(,) Ó Ô ; (public university);
(X) 4BrJ W } J W ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8181
(4) 6 T " - q- ˆ -3 B
T _ ।
'L*। Û , ; T ।(') Inland Shipping Ordinance,
1976 (Ordinance No. LXXII of 1976) ? 6 ! s > o J HJ Ordinance
? section 9 ? 6 Û /- ˆ -3 B ! section 12
? 6 /- ˆ -3 B , ! /- ˆ -3 B > /-
ˆ -3 B ! b - H m O " 6 T
4 , ; J , 9 :
Û - 6 T (B )
(') (%) (L)
'। 6/Y1 Û- 9 [ 4
Û- Z [
! ; [
Z / D [ '%p
(? " º ,") B ।
%। 6/Y1 Û- 9 ; ;
4 -, • ( ß )
¥ Z [
; ; Z
/ D T B 4 'M&
(? " D ) B ।
L। 6/Y1 Û- 9 ; ;
4 q Š 4- Z [
; ; Z
/ D T B 4 '%p
(? " º ,") B ।
(%) Z [ ? N 4V /- ˆ -3 B ! /- ˆ -3 B
Z [ H - (') ? 6 " o /- ˆ -3 B !
/- ˆ -3 B N „ N N L& ‡ O NG -
T ।
(L) Z [ N o J H - (%) 68 6 T "
o9- , Z [ „ N HJ o J C- " o 6 T +O
- , O 
= G - „ N N - ; 6 " 6 T ,
?
O = " N H - (') 68 " o 6 T
।
8182 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(() ? “ Û- (Inland Ship)” ? “6/Y1 Û- 9 (Inland
Water)” ; Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of
1976) ? g 9 “Inland Ship” ? “Inland Water” y® ।
, 9-62
;
'(&। g ।? 6 " H ’PG ,
(') "69- " 4V ! s > o J" ; 
(6) ", " O 6
? c 69- " Z [ u -
Z [ - ‰ C- Z, Š
_ , Z [ 68c C- Z, Š
_ ? H ! - - 61r-J ;
( ) " 9- Š! " O 6 69-
" Z [, HJ 9- Š! AY
‰ , Š 6V _ 69 HJ ‰ ,
Š _ - - ; ?
( ) ? 6 z 6V
69- " Z [ ? 6 " 6 HN
- T 4Y ? c 69-
" Z [, u 69- ! 69 69-
! Š 6V _
;, H - - 61r-J ;
(%) “~ J” 6 9-H -~ J, H -H -~ J, 68 (subsequent) ~ J,
® (agreement) Ú ¾ (arrangement)
6 / H , 61r-J ;
(L) “ ! -S o J” 69-
( ) Š , 3 -, o J E, x ¥ ;;
(O) ; - /B B - " ;
( ) ! " ¯ ! , ! " ?• 4
; ! " _ E ‰ ;
(E) ;, õ q ¥ • ;
(•) F- ? ˆ B 6 B - / "S
- - Ï B3 -, 6V ! -S o J ,
6 / H ;
(,) F- ' (? ) ˆ B 6 B - / "S
B;, H ˆ • , x • B -? 4 •;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8183
(X) 5F ? c o J ,
B, Ÿ, 4! -, -; 6V V 4 ‚
HN ! ? 4 Ÿ ;
(() “ " ” ; ‰ 1 , qB, " ‘
" !" ! -" 61r-J ;
(p) “ / D7k” ; b - L ( ) ˆ F 2 6
y® 
(6) ~ J 7k;
( ) ; / 6Å;
( ) " ।
'('। o " ? Z [ T - G - - T ।(')
Z [ 69- " 4V ! s > o J o " ,
Z [ b - W 6 Å H 4Y - ,
9 :
= ('&& × )/('&&-O), O 
= - H ’ P 6Å,
= o " ? ,
O = 4Y ।
(%) Z [, o " ,
( ) B -! O ; H ‰ 2 û H H ‰ o9-
X ;
(O) o x •3 2 " T o9- X ,
Z [, H - (') ? - ‘O’ ? 62 8 - ।
(L) ? H ’PG , “ o " ” 69- ~ J Ú ¾
HN - T o " C-
" ।
'(%। HN - T ।(') ''* ? o
Z ? 62 6V V /“c 9 ;, ? 62 6
8184 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
- T Z [, B - T o J B -
! O ; H ‰ o9- ; HN - T 4Y 6 Z
p&% ( " " ") 6 ।
(%) /“c 9 ;, ? 6 " 6 - T Z [,
B - T o J ~ J7k, ;, / Ÿ , 3, , 4-,
} " , ! 6V 69- " 6 / H , !
69- o x •3 2 T ; HN - T 4Y
6 Z p&% ( " " ") 6 ।
'(L। - , T , Y ! o9- 3; 3;।(') Z [ o J ?
6 " ; 6 
( ) HN - T o9- ;
(O) 6 Z 5 - T ;
( ) HN - T 68× ; 4
! o9- 69 - T
, 69- 68× ; 4 ! ;
(E) 6V ; o9- ,
Z [ ? c o J O; ! ‚ ।
(%) H - (') 68 O; ! ‚ o J, ? 6 6V
; 4V ! éê b - 69- " 4V
! 9 , 9 :
( ) 69- - T ;
(O) 69- - T P ? 5 /
- T X ? Ë 9- Y 69-;
( ) - T 69- 68× ;
4 ! 69-; ?
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8185
(E) 6V ; ; o9- 6 '& (!") ;Z
B ।
(L) H - (') ? H m O 69- " X Ÿ , H - (') 68
O; ! ‚ o J H - (%) ? !3 ( ), (O) ? ( ) ? H m O
H b - !D 6 J 69- / D 6 Å H %% (Ë
" ") 6 J 69- " 4V ! , 9 :
Z[ 7 6 J 69- / D
(') (%) (L)
'। ? 6 " ; 68
- T o9-
HN - T
।
%। -
T
HN -
T X।
L। - T H
F 4 !
4 !
HN -
69- F 4 !
।
(() H - (L) ? 6 6 J 69- ! HN -
T - O F 4 ! O -1 :
" - 9 , ? c ! %( (, ") 6 ।
(p) H " H - (') ? H m O o J … J A
! B H - (%) ? 6 " z 69- H - (L) ?
H m O 6 J 69- ! 4 ! Z T ।
(.) Z [ , _ , C- Z, 4 , T , ‰ , H B
9- , ; RS X ? c - ™ HN -
T 4V ! s >, Z [
( ) 69- " 68 ! 68 4V ! s > u /
o J o J ; 69
8186 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(O) X Ÿ [, 4 " , ; •, B ! , 68 ! 68
! 4V ! s > u / o J o J ,
? 6 , 4 6 J 69- " 4V Û9/ ”9 /
! ।
(M) Z [ , _ , C- Z, 4 , T , ‰ , H B
9- , ; RS X ? c - ™ o 6V
o J _ HN - T 4V ! s >, Z [
( ) o J _ 4, ?
(O) 69- " 68 ! 68 ! 4V ! s >
u / o J o J 
? 6 , 4 6 J 69- " 4V Û9/ ”9 / !
।
(+) o J B T z - z, 2 H -
(%) (L) ? H m O ; 69- ¢ -/ " 9 ;, H - (%)
(L) ? H m O 69- ! ! Z T ।
'((। 5 - , T " o - , T "
ˆ -3 B ! 3; 3;।(') Z [ o J 5 - , T
68× ; " o , HN - , T " ˆ -3 B ! ,
Z [ HJ o J, 6V ; 4V ! , H éê ,
69- - , T 68× ; 4 " 4V
o J / ! 9 ।
(%) H " o J / ! o J … J A !
B H - (') ? 6 " z 69- ! 4
! Z T ।
'(p। - , Y ! ˆ -3 B।(') ? 6 " ; 68
o J - T , HJc - T o J B
- T X, HJc - T Š - ? ˆ ˆ -3 B
! , O H mO 9 
( ) o J B - T X
! " J 0 (ˆ ? ), ! 9 ;
(O) ! - T 5 6 9- ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8187
( ) 7 6 - T X;
(E) ! - T 5 69- 68× ; 4 !
1 ; ?
(•) - 6V V F ।
(%) q-, 4 B g ) , b - F ! - ,
9 :
( ) ; W , " q ; ŠHB q ;
2 , T - ˆ -3 B !
Z[ 7 ;
(O) HJ ; , " q ; ŠHB q ; ˆ -3 B
! W ।
'(.। - 68× ; 4 ! ।(') ? 6 " ;
6 - T 5 ; 69-, - 2, 69 q- C- !D ! -"
68 , - T o J C- 68× ; 4 ! ।
(%) ? ; o , o J, YZ Z/ ,
69- -, ‰ (H 9 •), - T , ? ? c /
69- -, ‰ (H 9 •), - T ; ? 68 4
।
'(M। HN - T Ã , ।(') "
, ; , !"- , ; , ÷ ; • ; 4• ; C- ; O /
Z > C- Z HN - T , ; ZY ? 6 " ;
H ’ P
( ) o J _ 
(6) Q , ‰ , ‚, ?
W Z 69- - ™ q- G -Q
- " ;
( ) ŠHB Z ;/Y (available)
? žq H D Œ z § V
(format) Œ (text) ÎY ; x •3
8188 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
Z Š“ œ, q J
" ;
( ) ; q- ¥ Z H D, 4
6V ÞB ?–x (extract) ;
(µ) q- Ž ¥ " ;
(H) œ, , ! ;; !, 4 Þ B
RF ;
(¶) 6V V ! ;; ! " J ,Ì ¥Y Š
X ! ? H ! ?–x ;
;
(·) , ! ;; !, ; q-
¥ 4ç ? 4 ! !O ; O ;
(?) o J - ;
9 ! -" ! ;
(O) c H J c "Fg, 7k - 4 !
।
(%) ? 6 Z > C- Z o J Q ‰ "
; " 6 / oJ ! , ¬ 6
ë€O ;, HJ o J 6 p& ( ") ;Z B 4 ।
(L) o J ? ? ? 6 " ; ; o9-
;, H " HJ o J C- !D o È ; WG - , c o È
68 ‰ ? 3 / - Š“ c 4 !
।
'(+। 6V V W éê Z ।? 6 " 6 -
T 2 Z 6V V W ! Z éê
J ।
'(*। HN - T Z [ ! } J। Z [ ? 6 " 6
69- T - ? 68× ; 4 ! ,
Z [
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8189
( ) o J B - T X o J
C- " X - , ;
(O) ? c - T Z [, !3 ( ) ? H m O o J
- , Z[ , T † W c o ‰
T ? o ‰ T ;
- , Z[ , T ! } J ।
'p&। HN - 5 T 5 qB ! ।(') ? 6 " 6
HN - T 4 ! ; HJ
o J - T X o J H "
X - , ।
(%) H - (') ? 6 " ;, F- -
T X, F- HJ o J ! - Z [ H qB !
।
(L) Z [ o J C- 6 o J Z HN " ,
Z [ H - (%) ? H m O qB HJ 6 o J ! - Z [ !
।
'p'। - Z [ " । ! C- ?
6 b - Z [ " z , 9 :
( ) ? 6 " ; Z P - T
;;
(O) - ! " z 6 Z
- T 5 ; E B ;
( ) ? 6 " 6 ! - T
; HJ Z [।
62
6 T "
'p%। B ¸ B 6 T T ।(') B
¸ _ B 7 k L% ( " ") 6 T "
।
8190 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(%) H - (') ? 6 " 6 T 'pp ? 6 " z
6 T I[ ¾ ‘ z ।
(L) ? “ B ” ; y® -O, Z [
= B (gross sale), ?
O = HJ B H 7k 4 ¢ …Ö, ! 9 ।
'pL। o J B ; B 6 T T ।(') Y
o J B ; HJ B Z Z 4V 4 X -
‚ ? - W 6 T " ।
(%) H - (L) ? Z, B ¬ 3B 4V
! s > o J C- Z B ¬ 3B , ! b -
H m O " 6 T , ; B ¬ 3B
! ! O; , 9 :
Ÿ Æ Y ˆ 6 T (B )
(') (%) (L)
'। 'p&& Mp ; B ¶ Í- ? c ˆ
B 4V
%p (º ,") 4
%। 'p&& Mp ; B ¶ Í-, %&&&
'&& ; B ¶ Í- ? c ˆ B 4V
p& ( ") 4
L। %&&& '&& ; B ¶ Í-, %p&&
'%p ; B ¶ Í- ? c ˆ B 4V
Mp (º, D ) 4
(। %p&& '%p ; B ¶ Í-, L&&&
'p& ; B ¶ Í- ? c ˆ B 4V
' (? ) ;Z %p
(º ,") 4
p। L&&& 'p& ; B ¶ Í-, Lp&&
'Mp ; B ¶ Í- ? c ˆ B 4V
' (? ) ;Z p&
( ") 4
.। Lp&& 'Mp ; B ¶ Í- ˆ B
4V
% (Ë ) ;Z
M। ˆ 4V L& ( [") 4 :
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8191
" - 9 , o J 4 6V o J Û9/
? B ; ;, ? ? 6 ˆ B 4V p&% ( "
" ") 6 " ।
(L) Z [ ? N 4V ¬ ! 3B
Z [ H - (%) ? 6 " o ¬ ! 3B N
„ N N L& ‡ O NG - T ।
(() Z [ N o J H - (L) 68 6 T "
o9- , Z [ „ N HJ o J C- " o 6 T +O
- , O 
= G - „ N N - ; 6 " 6 T ,
?
O = " N H - (%) 68 " o 6 T
।
(p) H - (%) ? 6 6 T T , ! B ˆ b -
o J _ , 9 :
( ) ‰ C- Z;
(O) ‰ 6 , -w ,
- ;
( ) I ! " ×B , ; !"‰ ×B " ,
4 E 6Q Π!> 7 ;
(E) ; ! " ! " H“ 6 " ! ? J
!> !> 7 ;
(•) ? rJ (Monthly Payment Order)
"Z _ ;
(,) Ó Ô ; (public university);
(X) 4BrJ W } J W ;
8192 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(4) 6 T " - q- ˆ -3 B
T _ ।
(.) Z [ o J H - (%) ? 6 6 T " , ?
HJ o J HN H 4Y ! HJ 6 T 6 Z ,
Z [ HJ o J HJ F- ? c X; - ‚ H
5 ! H - (%) ? 6 › ।
(M) H - (%) ? 6 " 5 6 T 3 z ।
(+) ? H ’PG ,
( ) “ B ” 6 9- 4 61r-J , 'L+
? H m O B B ; 61r-J
;
(O) “ HN ” ; '.L ? H - (%) ?
H m O HN 7 o 6V HN y® ।
'p(। 6 T " ।(') ? 6 " ; Z, H - (%) ?
; o , o J -"F c F- B . (X ) ;Z B
6 ; HJ ! C- ,; 69- N H 6 T "
? ? Z [ “6 T ” H m O ।
(%) H - (') ? i ! Z [ 4Y , !
( ) ! ; 4 , F ! 6 + ( B) ;Z B
H 4- ;
(O) H - (') ? H m O B 2 b - 61r-J
9 , 9 :-
(6) “7; ”;
( ) “? ; ” 5 ? 6 "
6 ,; 69- F- 6 T " 2, HJ
69- F-H 4- Y " ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8193
'pp। 6 T ? " ।(') H - (L) ?
Z ? 'p( ? ; éê , ,; 69- F- !
C- " z Y 6 T -O ? , Z [
= -"F F- - ! B H
" z HJ 69- F- 4Y
5 ;
O = ? 6 " 6 HN - 5 T 5
6 " M ? 6 " 5 6 T ।
(%) 6 T " z Y b - / ( (, ) ˆ
¾ " 2 , 9 :
69- N O " o 6 9-
(') (%)
'p ž0 %p% (º ," " ")
'p q 0 %p% (º ," " ")
'p , - %p% (º ," " ")
'p ‡ %p% (º ," " ")।
(L) H - (%) ? H m O O ! iˆ ! , ;
RS ¾ „ -! " ।
(() ? Z [ ! ¾ H 6 " "F "
o9- ;, ? 6 ! ! éê , „ ¾
6 " ¾ H 6 " "F J " z ।
(p) Z [ ! ; , 6 T ¾ H - (') (%)
? 6 5 6 Z e X, Z [ H
" ? ˆ ; ! O; ? àG - " 5 ¾
4 ‘ G - ; 68 ¾ " ।
'p.। ! C- 6 T " ।? 6 àG -
- rJ ? c o J B , 'p( ? H - (%) ?
8194 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
" - Z, F- 6o „ F- B . (X ) ;Z B 6
;, Y 69- N ‡ 'p ( ) ! G - ; B
? '(% ? H - (') ? - W 5 N C- " z
6 T H " B ! O; ? 'pp ? H - (%)
? - ¾ O 2 " , 'pp ? H - (p)
68 " ¾ O 6 ।
'pM। 6 T ¾ ! o9- ।6 T " ? c
! ! 7; 68 , Z[ , ; 68 -
O HJ ¾ " o9- , ; HJ ¾ Z [ O;
! ‚ ।
'p+। 6 T qB ! ।4 A! o 6 T
! C- " B ! 5 6Å, 4V
6 4- H " ‚ ? HJc " , ! C-
" z - ! ! ।
'p*। o È ।— ? 62 H ’PG , “ -"F F- - ” 69--
( ) ? c ! Z [, G - - X;
(O) ? c ! Z [, G - - ।
F_ 62
6 T H A!
'.&। 6 T " o9- 4V A! ।6 T "
? c o J Z [ ! - ; ; Z , ? 6 "
; 68 6 T " , ; 'pM ? 6 O;
! éê , HJc - / D c
'.%- - ! 4V H H ; A! ।
'.'। " 6 J 6 T H C- ! A!।(')
o J 69- F- 6 T " 5 6 9- S ! -
2 c 6 Z 6 , HJ 6 J " 5 H
F- '&% (!" " ") ; A! ! ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8195
(%) H - (') ? 6 6 J 6 T " H RS F- 9
! HJ F- - O -1, RS F- 9 !
„ % (Ë ) N ! -1, ? Ë 2 , 4V A! "
।
'.%। 6 T " Z [ E B 9 ; H H ! C- A!
! ।(') Z [ 69- F- ! u ; / D 6 T "
? ? 6 " 6 HN - , HJ - 5 ? HJc 6 T
" 5 S ! - 2 c " z
Mp% (º, D " ") Z , Z [ ! " z 6 "S
6 J " 5 B ? - 2 H{| Mp% (º, D
" ") ? 2 9- Y H F- '&% (!" " ") ; A! !
:
" - 9 , ! O G - B -! O; ;, A !
p&% ( " " ") 6 ।
(%) H - (') ? 6 6 J 6 T " H RS -
F- ‡; 9 ! HJ N - O -1, ' ‡;
„ % (Ë ) N ! -1, ? Ë 2 , 4V A! "
।
(L) H - (') (%) ? i 9 À , Z [
( ) 'ML ? 6 " ;
(O) '+p ? 6 - X û
- ,
Z [ b - 68 ; A! , 9 :-
(6) O 'ML ? 6 / -
" X, O -1;
8196 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) 6 à , - 5 Mp% (º, D " ") 6 Z
HJc " 5 E B X,
H ; A! ।
(() Z [ ;, /" 3 • 3; H - (') ? 6
6 9- H A! ! X; £ > X, Z [ ? / ! A !
£ > ? 6 J A! " 9 ;, 3 z
3 ! ।
(p) ? H ’PG , “ - ” 6 9- " B -T
'+' ? 6 6 q B Z - 61r-J ।
6 " +
Y
'.L। Y ।(') ? 6V V i 9 À ,
! C- , ? ; Z, Y " z ।
(%) H - (L) Z, 6 - T X ? c
HN 7 H bc Y " 
( ) !3 (O) ? H m O 7 6 - T 5
; ? ? HN 7 , 4V - T
X, H Y ‚ ;
(O) !3 ( ) ? H m O ++-*%, *(-*p, '&&-'&%, '&p,
'&., '&+, ''&-''+, '%&-'%* ? 'L%-'L* ? 6 -
T 5 ‚ ;
( ) Y 4Y ? c HN HN 7 4V
M% ? ; 68 / Z
;
(E) ? H - 6 Y 4Y ? c HN
W - ? HJ H
4Y ; ! HJc 5
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8197
!3 ( ) ? 6 Y 6 Z 6 , ;
HJ H HJ 6 ! ;
(•) !3 (E) 68 Z 9
HN 4V 5 Z ‘
।
(L) b - HN 7 - T 5 , H - (%) ?
H ’PG , Y ‚ , 9 :
( ) b - o J B +* ? 6 T 5 -
(6) I ; Š ¯ ! 69 , I ;
Š ¯ ! H -¯ ! , / - ;
( ) I ; 4 4 Š q; ? 4•,
x ; Š ¥" 61r-J ;
( ) I ; " Š¿J Š ;
(µ) z ; Š¿J Š ;
(O) •, ;Û ;Û 4 ‚, 3 6Y ; ‚ A ¬,
- Bq / 4 ? B ;B B HN ! 4
" H Ô J o 6V " H Ô J C-
4u •, ; o 4V ! 5 ‚
'%& ? 6 › ।
(() Z [ ! H - (%) ? 6 Y 4Y ? c ?
? HN X Ÿ HN 9 , Z [
( ) HN H ;
(O) HJ ! ! H - (%) ? 6 - 5
? !3 ( ) ? 6 S।
(p) H - (.) ? ; Z, o J, 3 - Š Y
bc , 9 :
8198 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) ? 4 ! 
(6) 6 V L ( ) ˆ B T > X ? c
o J;
( ) 6 V p& ( ") ;Z B T > X ? c
3 - o J E;
( ) Š ,
- F- } 3 Z
H , Z , ? ? F- Z
‘ ? 6 68 ! / (6 , / ) 4
! 61r-J, b - H m O F- Y
" 4V ! 9 9 :
! © Y
(') (%) (L)
'। B, Ÿ, , O ,
• , 6V 4
¹o ¸
T > L% (
" ")
%। - Bq / 4 T > p% ( •, " ")
L। ; 3 6 B T > %% (Ë " ")
(। B, Ÿ, , O ,
• , 6V 4
¹o ¸ o 6V u /
!
T > &.%p% (¤V
!" Ë •, " ")
p। 6V Z [ T > &..&% (¤V
!" X ¤V " "):
" - 9 , ‚ HN ! 4 " _
Z [ 4Y HN ! …† 9 L ( ) N 4V, HJ
? c > &.'% (¤V !" ? " ");
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8199
(O) Z [ ! ? c HN 9
6o >, Z [ HJ ? ? HN 6 4-
B > ”9 / !"- , ? ? H -
6 Y b - / , ; , 9 
(6) ! ? c HN
6 4- > Z [ !3 ( )- H m O
Y ;
( ) 6o £ 5 > HN 6 4-
> Z [, 6o > £ 5
8 !3 ( )- H m O £
Y ;
( ) ? H - 6 Y H -!3 (6)
( ) ? 6 5 Y S।
(.) ! Z [ H - (%) H - (p) H/ 4Y ;,
HJ ! C- " z Y 
( ) H - (%) ? 6 Y ;
(O) H - (p) ? 6 Y , ? Ë 2 6 ।
(M) ? 6 " 5 Y 3 z 69 G - „ ?
? F- 3 z HN F- 3 z
‘ z ।
(+) Z [ , 4-, 6 J 6V A!, 6 J 69-, Y !
? ; 6 " z , Z [ Y 6 J
" z ।
(*) Z [ F- 5 ? 6 Y
6 Z 6 , Z [ " z ।
('&) ? H ’PÞ ,
( ) “ HN ” 69- ? c HN Z [, H - (%)
? 6 Y 4Y ;
(O) “ ” 69- W o
H 5 ;
8200 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) “ ” 69- ? c 6o >
£ 5 68 ! ; 4Y ।
(E) “T >” 69-
(6) ‚ 2 6 4- ; >;
( ) " q H• A ! 4V >
; 3 , 4-;
( ) O 6 4- ; >।
'.(। HN 6 J - › Y / D ।— Z [
¯ 6 - T , Z [ '.L ? 6 Y
H ’ P HJc 6 - T X - , ।
6 " *
B -, ? ! ;; !
9 62
B -?
'.p। B -।(') q-, ! ! 4V © / D ? c H J ,
c B - - ।
(%) u / ! B - ! ; , ; ! " ?
; ! " 6 ‰ ; Š! ! ? , Z[ , 4
RS ; o ; ।
'..। B - ! O;।(') Y o J H " B RS F-
4V B -! O; , !
( ) RS F- ? 6 }J
6 ;
(O) RS F- 6o G - „ L ( ) N 2
N - ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8201
( ) HJ o J ? ˆ Š , " • , ;
Š " • -, , 3 -,
3 - 6 " ! , o J E, o -
o ‰ ! -, , -,
6 ; ! " ‰ ‰ X;
(E) HJ o J, ; ! o H ’ P _ _ o ,
RS F- ? c > , 6 " . ? 9
62 6 6o £ 5 A >;
(•) %.' 68 ! ¬ z o J;
(,) HJ o J %.( 68 B - ! O ; ! O ;
2 X।
(%) b - Z[ 7 B -! O; 2 7; , 9 :
( ) "Z _ 
(6) ; / F Œ! 9 - 9
Ô ; 2 H¡ 2 Ô ; ,
• !"rJ (? ) "Z
_ ; ?
( ) 4 / - À; ;
(O) Ó Ô ; ;
( ) ; !" o ;
(E) ‰ C- Z;
(•) W C- Z s" ‰ ,
B > ; A! o 6V ;
(,) ; N ) 6 _
¯ D ! B > ;
o 6V ;
8202 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(X) / U ; ? " ;;
(4) 6 u / o J ; ! " ! -S
/ D (fixed base) ;
(®) q- C- , 4 B g ) , B -! O;
6o > o J -।
'.M। Š! ! ! O;— (') ? 6V V ; Z,
Y u / ! P / Š! ! ! O; , ! HJ
o J
( ) F- "F O (& (, m") ;Z B 6 B Š D
; ;
(O) F- B ; ;
( ) ˆ - " ?; 2 RS F- › Š D
6Y B - • ;
(E) F- ! " Š ! ; ;
(•) Š " • , ; :
" - 9 , ? H - " - ; ; Z ; -,
P / Š! ! ! O; ।
(%) Y ; ! " u / ! B - ; ! " ?
; ! " 6 ‰ ; Š! ! ! O; ।
(L) Y 6 ; ! " u / ! B - ; ! " 6 ‰
; Š! ! ! O; ।
(() ? c Y ! " u / ! ; ! " B -
; ! " 6 ‰ ; Š! ! ! O; ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8203
(p) u / ! 4V H - (') ? 6 Š! !
G 2 7; ; , u< Š! ! ! O; ।
(.) u / ! Š! ! RS o J u
v ; 1 Š! ! ! O; ! ! ”9
ˆ ? 9 ।
(M) H " , ; O ˆ" ) , o J F- 4V
Š! ! ! O; ; , !
( ) HJ o J RS F- Š! ! ! O;
9 ;
(O) HJ ! RS F- ! - 4V HJ
Š! ! P ; 9 ।
'.+। 4 RS o ! O;।— (') Y u / !
B - P / 4 RS o ! O; , !
( ) RS F-HJ o J p ( •,) ;Z B 6 ;
(O) RS F- HJ o J B ;
; / ;
( ) HJ o J o ;
(E) HJ o J Š " • , ; ;
(•) HJ o J RS F- ˆ - " ?; 2 ›
Š D 6Y B - • ।
(%) H " , ; O ˆ" ) , o J F- 4
RS o ! O; ; , !
8204 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) HJ o J RS F- HJ o ! O;
9 ;
(O) HJ ! RS F- ! - 4V HJ o
P ; 9 ।
'.*। B -! O ; ;। (') q- C- - 3 4
œ ! ! - 3 ; 7 , ˜ , , "S ! ;; !
B -! O; ।
(%) Š ! E- ! ~ J Š ! > o J B -
b - ! ;; ! J , 9 :
( ) Z 9- ;
(O) , D q- C- , , - !™
68 ; ?
( ) 9- ! "- ; /-Z ? B - ! "-
2 9- Y o È ? ˆ ”9 [।
(L) F- 14- ; ! X ? c D Z [,
%L+ ? 6 14- ; ! Š - ? ˆ B - ! O; ।
(() 6 ; ! " B - / D ! "
! B - B‰ ; !" " ! O; ? " H ! >
; HJ B - ? ˆ > u [ ! ? B -ˆ q- B
।
(p) B - b - o J C- u Z ! , 9 :
( ) u / ! Z [, ! u ; ; ! "
9 ; RS o J C- ? Ë ’ P N C-
Z > o J C- , ? 6 5 ‰
u / - 6 ;, 6 //
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8205
C- Z u Z / H J
o J;
(O) ² 6 /J Z [, - C- , ?
- ; ! " 6 ‰ ; 6Z
u / - 6 ;, HJ
> á o J;
( ) Š ‰ C- Z Z [, - - ;
(E) 3 - Z [, ; 6 " ! o , H
6 " ! ;
(•) 6V E Z [, E !Ç }È - - ;
?
(,) 6V V o J Z [, HJ o J C- Z u Z
/ H J o J।
'M&। u - W B - ! O ; 2 (') '.. ? 6
B -! O ; 8 2 X ? c ; o J '+& ? 6 u -
W B -! O; :
" - 9 , ? o J Š , o , •€Y • 9- _ o
6V V Š ? ; !" Y o J B -! O; ।
(%) ? 6 " H ’PG , “ B -” 69- '+L '+( ? 6
- 4V ! O;5 B -y® ।
'M'। B -! O ; । Y ! ! 2 G - B -
! O; ।
'M%। B -! O ; 4V ˆ"।— (') H " 'M' ? H m O !
HD - , o J , ; O ˆ" ) , B - ! O;
4V ! -" ! , !
8206 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) '.. ? 6 HJ o J B -! O; P ;
(O) HJ o J B RS F- z ।
(%) H - (') ? 6 , ˆ " H m O 2, %' (?À") !
, 69 H " c 68 ! c - 2 B -
! O; ।
'ML। B -! O ; O G - , 4- " 1।— (')
'.., 'M%, 'Mp, '*', '*L %'% 6 B -! O; P ? c
Y o J B -! O ; O NG - " z " ।
(%) " z -O , O 
= B - / D '.L ? H - (p) ? ;
68 ! C- ! , 6 ;
O = 6 " M ? ; 68 HN " 6 T
।
(L) H - (') ? 6 " 5 69- - ! C-
! " X - ‚ ।
(() o J, J Q o , H - (') ? 6 ! "
o9- ;, O; ! ‚ ।
'M(। ! „ B -! O ; Z [ ।- '.. 68
B -! O ; 2 X ? c ! ! 2 B -! O ; o9-
;, ? 6V V 6 H{| ! 6éê O b - !
- " , 9 :
= × (' + &.&( × O), O ,
= B ! , Z [
(6) ! ! „ ! B -! O;
;
evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8207
( ) C- Z ! „ ! !
- ,
= ! ! 2 B - ! O; ; B
" 6Å, ? Z [-
(6) 6o > B 61r-J ?
; ?
( ) Y , , 4- ; A! o ?
6 4Y -5 4
61r-J ,
O = b - c - È , 9 :-
(6) ! 6 1 È 6
%( (, ") ; ?
( ) /ö " ' (? )
।
'Mp। “ B -” ? Z [ " B - ! O;।(') '.. %'%
68 “ B -” ! O ; B - H Z 6…W ˜ ; Z
;, ! £ , " B -! O; ।
(%) Z [ - Š“ Z [ RS F- -
!" -"F O 6 Y . (X ) G - 69 9 -5 …
O G -, E B, " B -! O; ।
'M.। 6 ¢ - B - ! O ; 3; 3;।(') B - " B -
! O ; Z [ '.* ? q- C- 4 5 ! -" 68 ;
HJ B - " B -6 ¢ - ; , ।
(%) B - " B -ˆ 6 ¢ - ; , ;, H " ,
H mOG - , ! B RS œ !, , , ˜ ! ;; ! ˆ "
H m O 2 ! O; 4V ˆ" ।
8208 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(L) ! H - (%) ? 6 !D ˆ" -c 68
o9- ;, B - " B -, 6 ¢ - ; , X; ? c /
; 6 - ; , H ! O; ।
(() ! H - (%) ? 6 !D ˆ " F ¸ ¢ - ¾
; B - " B - ! O ; O ¢ - X ; , ।
(p) ; > u B -ˆ ¢ - ; , ।
'MM। HN B - ।(') b - o J q- C- c H J
c - 3 6 " M ? ; 6 - 5 T 5 B -! O;
:
( ) ‰ C- Z, u D" ‰ , C- Z, ;
/ F Œ! 9 - 9 Ô ; ,
2 H¡ 2 Ô ; , • !"rJ
(? ) "Z _ o 6V V Š ;
(O) 3 -;
( ) o J E;
(E) ;;
(•) õ ;
(,) q ¥ • ।
(%) H - (') ? 6 B --
( ) ! H " 6 Z [ B
! O; ;
(O) - 3 RS œ ! ? 3 ;, ˜ ,
, "S ! ;; ! ! O; ;
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL
Income Tax Act 2023 FINAL

Recommandé

TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩ par
TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩
TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩Sazzad Hossain, ITP, MBA, CSCA™
391 vues64 diapositives
অর্থ আইন Finance-BILL-2023-2024.pdf par
অর্থ আইন Finance-BILL-2023-2024.pdfঅর্থ আইন Finance-BILL-2023-2024.pdf
অর্থ আইন Finance-BILL-2023-2024.pdfSazzad Hossain, ITP, MBA, CSCA™
1.3K vues83 diapositives
বাজেট নির্দেশিকা ২০২৩-২০২৪ par
বাজেট নির্দেশিকা ২০২৩-২০২৪বাজেট নির্দেশিকা ২০২৩-২০২৪
বাজেট নির্দেশিকা ২০২৩-২০২৪Sazzad Hossain, ITP, MBA, CSCA™
1.8K vues53 diapositives
TDS on ITA 2023 par
TDS on ITA 2023  TDS on ITA 2023
TDS on ITA 2023 Sazzad Hossain, ITP, MBA, CSCA™
1.2K vues2 diapositives
VDS Guidelines 2020 par
VDS Guidelines 2020VDS Guidelines 2020
VDS Guidelines 2020Masum Gazi
2.4K vues7 diapositives
Finance Act 2023 par
Finance Act 2023Finance Act 2023
Finance Act 2023Sazzad Hossain, ITP, MBA, CSCA™
435 vues76 diapositives

Contenu connexe

Tendances

Mapping of ITA 2023 with ITO 1984 par
Mapping of ITA 2023 with ITO 1984Mapping of ITA 2023 with ITO 1984
Mapping of ITA 2023 with ITO 1984Sazzad Hossain, ITP, MBA, CSCA™
970 vues54 diapositives
Comparative VDS TDS 2023-24 (Ammended 19 June 2023).pdf par
Comparative VDS TDS 2023-24 (Ammended 19 June 2023).pdfComparative VDS TDS 2023-24 (Ammended 19 June 2023).pdf
Comparative VDS TDS 2023-24 (Ammended 19 June 2023).pdfSazzad Hossain, ITP, MBA, CSCA™
10.1K vues9 diapositives
Govt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdf par
Govt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdfGovt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdf
Govt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdfSazzad Hossain, ITP, MBA, CSCA™
773 vues3 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
২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহ par
২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহ২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহ
২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহSazzad Hossain, ITP, MBA, CSCA™
18.6K vues4 diapositives
VDS rate for the financial year 2017- 2018 par
VDS rate for the financial year 2017- 2018VDS rate for the financial year 2017- 2018
VDS rate for the financial year 2017- 2018Masum Gazi
3.8K vues7 diapositives

Tendances(20)

২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহ par Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহ২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহ
২০২৩ ২০২৪ অর্থবছরের বাজেটে আয়কর বিষয়ক উল্লেখযোগ্য পরিবর্তনসমূহ
VDS rate for the financial year 2017- 2018 par Masum Gazi
VDS rate for the financial year 2017- 2018VDS rate for the financial year 2017- 2018
VDS rate for the financial year 2017- 2018
Masum Gazi3.8K vues
TDS u/s 52 for payment against contract/supply of goods par Masum Gazi
TDS u/s 52 for payment against contract/supply of goodsTDS u/s 52 for payment against contract/supply of goods
TDS u/s 52 for payment against contract/supply of goods
Masum Gazi5.5K vues
TDS rate for the financial year 2022-2023 par Masum Gazi
TDS rate for the financial year 2022-2023TDS rate for the financial year 2022-2023
TDS rate for the financial year 2022-2023
Masum Gazi10.4K vues
VAT and Tax Govt. Treasury Deposit Code - Bangladesh par IFTEKHAR UL ISLAM
VAT and Tax Govt. Treasury Deposit Code - BangladeshVAT and Tax Govt. Treasury Deposit Code - Bangladesh
VAT and Tax Govt. Treasury Deposit Code - Bangladesh
IFTEKHAR UL ISLAM6.4K 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™
15 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™
37 vues60 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
২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩ par
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, ২০২৩Sazzad Hossain, ITP, MBA, CSCA™
92 vues23 diapositives

Plus de Sazzad Hossain, ITP, MBA, CSCA™(19)

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 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
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

المقاربة بالكفايات تسهم في تشكيل المجتمع محمد بركات متفقد مدارس ... par
المقاربة بالكفايات تسهم في تشكيل المجتمع              محمد بركات متفقد مدارس ...المقاربة بالكفايات تسهم في تشكيل المجتمع              محمد بركات متفقد مدارس ...
المقاربة بالكفايات تسهم في تشكيل المجتمع محمد بركات متفقد مدارس ...ssuser4178d6
8 vues21 diapositives
Витяг з реєстру.pdf par
Витяг з реєстру.pdfВитяг з реєстру.pdf
Витяг з реєстру.pdfssuser46127c
14 vues2 diapositives
Casuisticas de Concurso de Ascenso Docente X4 Ccesa007.pdf par
Casuisticas de Concurso de Ascenso Docente X4 Ccesa007.pdfCasuisticas de Concurso de Ascenso Docente X4 Ccesa007.pdf
Casuisticas de Concurso de Ascenso Docente X4 Ccesa007.pdfDemetrio Ccesa Rayme
12 vues121 diapositives
The Necessity of Hope: Critical Digital Pedagogy Today .pdf par
The Necessity of Hope: Critical Digital Pedagogy Today .pdfThe Necessity of Hope: Critical Digital Pedagogy Today .pdf
The Necessity of Hope: Critical Digital Pedagogy Today .pdfSean Michael Morris
5 vues30 diapositives
Виписка з реєстру.pdf par
Виписка з реєстру.pdfВиписка з реєстру.pdf
Виписка з реєстру.pdfssuser46127c
10 vues2 diapositives
Музей.pdf par
Музей.pdfМузей.pdf
Музей.pdfssuser46127c
6 vues4 diapositives

Dernier(10)

المقاربة بالكفايات تسهم في تشكيل المجتمع محمد بركات متفقد مدارس ... par ssuser4178d6
المقاربة بالكفايات تسهم في تشكيل المجتمع              محمد بركات متفقد مدارس ...المقاربة بالكفايات تسهم في تشكيل المجتمع              محمد بركات متفقد مدارس ...
المقاربة بالكفايات تسهم في تشكيل المجتمع محمد بركات متفقد مدارس ...
ssuser4178d68 vues
Витяг з реєстру.pdf par ssuser46127c
Витяг з реєстру.pdfВитяг з реєстру.pdf
Витяг з реєстру.pdf
ssuser46127c14 vues
The Necessity of Hope: Critical Digital Pedagogy Today .pdf par Sean Michael Morris
The Necessity of Hope: Critical Digital Pedagogy Today .pdfThe Necessity of Hope: Critical Digital Pedagogy Today .pdf
The Necessity of Hope: Critical Digital Pedagogy Today .pdf
Виписка з реєстру.pdf par ssuser46127c
Виписка з реєстру.pdfВиписка з реєстру.pdf
Виписка з реєстру.pdf
ssuser46127c10 vues
‎⁨التعلم التعاوني⁩.pdf par bandertu
‎⁨التعلم التعاوني⁩.pdf‎⁨التعلم التعاوني⁩.pdf
‎⁨التعلم التعاوني⁩.pdf
bandertu29 vues
Рішення про перепрофідювання.pdf par ssuser46127c
Рішення про перепрофідювання.pdfРішення про перепрофідювання.pdf
Рішення про перепрофідювання.pdf
ssuser46127c9 vues

Income Tax Act 2023 FINAL

  • 1. †iwR÷vW© bs wW G-1 evsjv‡`k †M‡RU AwZwi³ msL¨v KZ…©cÿ KZ…©K cÖKvwkZ e„n¯úwZevi, Ryb 22, 2023 evsjv‡`k RvZxq msm` XvKv, 08 Avlvp, 1430/22 Ryb, 2023 msm` KZ©„K M„nxZ wbgœwjwLZ AvBbwU 08 Avlvp, 1430 †gvZv‡eK 22 Ryb, 2023 Zvwi‡L ivóªcwZi m¤§wZjvf Kwiqv‡Q Ges GZØviv GB AvBbwU me©mvavi‡Yi AeMwZi Rb¨ cÖKvk Kiv hvB‡Z‡Q : 2023 m‡bi 12 bs AvBb Income-tax Ordinance, 1984 ( !" " ) , %&'' (%&'' '( ) ) '*+% %( , - '*+. '' /0 -1 2 3 ) 4 5 62 !" 7 68 ! 9- 1 4 : ; ! " , 9- 3 ; '* 68 <! => ? /; ; (+/%&'' A B - ; / C- !D 6 E F G - H I ! ( > " ) , '*+. ('*+. ' ) ; E F HJ 62 !" 7 - ; ; ? %&'L M ) HJ 62 !" 7 2 62 !" - ; N O ; ? HJ 62 !" 7 P Q - ; , P , 62 !" 7 ; 6 " 4 RS : ; / T 4 " 4- ; / U 4V W 1 T X; ? , 6 T , HN , Y , , 4- 6V Z[ , 9- ]^; _ ? 8F Q 6V V F P ; ? ( 8085 ) g~j¨ : UvKv 260.00
  • 2. 8086 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 H - - W 1 ; , Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) , 4 ; ? a bc ;: 6 " ' e '। Z> " ? - ।(') ? , %&%L 6 / । (%) 6 ; 0 - । %। g । F Q h i 9 ;, ? ,— (') “6 ; 7k” 69- C 3 ; 6 " ' ? g 6 ; 7k; (%) “6 J " ( ;)” 69- ( ? H m O 6 J " ( ;) ? n " ( ;); (L) “6 J " ” 69- ( ? H m O 6 J " ; (() “6 ” 69- ? c o J; (p) “68 ! 8 F ;” 69- ) 3 ; 6 " % ? 68 q- C- 68 ! 8 F ;; (.) “68 ! - Y ; " ;” 69- ) 3 ; 6 " ' ? 68 q- C- 68 ! - Y ; " ;; (M) “6 " ! ” 69- Partnership Act, 1932 (Act No. IX of 1932) ? g 6 9- 6 " ! ? ;/Y " T 2 6 " ! , ; 61r-J ; (+) “6 " ! s” 69- Partnership Act, 1932 (Act No. IX of 1932) ? g 6 9-6 " ! s; (*) “ ” 69- Code of Civil Procedure, 1908 (Act No. V of 1908) ? section 2 ? clause (11) ? g ; ('&) “ t ” 69- o J u v , X ;, , / , " 8 G -w HD w ; ('') “ 9- _ ” 69- 9- _ , '**L ('**L %M ) ? g 9- _ ;
  • 3. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8087 ('%) “ ; x yY ;” 69- 'L ? 6 _ ; x yY ;; ('L) “ ” 6 9-61r-J  ( ) ? 6 z HN H{| , >, } 3 64- ; (O) ? 6 HN - T z 69-; ( ) H -!3 ( ) H m O , } 3 64- RS Z ; (E) , 9- 3 ; ? + 68 <! 68 -5 H~ ; •€Y • 6Y " C- , ; o 6 4- } 3 >; (•) ? 6 ‚ , 69-, 69 ; ! " H{| , ƒS > 69 H , , H{| , ƒS > , 69-; (,) ? c 69-, " ; ! ; ('() “ ” 69- ? 6 z " z , 4-; ('p) “ F-” 69- F- 6o G - „ 69- N ? 61r-J  ( ) o 9 …† O „ ‡ L& O -1 ; (O) / H{ Eˆ ; O …† X O …† „ ‡ L& O -1 ; ( ) ‡; 9 ! …† o > O , Z[ , 6 ‰ = > Š 6 O -1 ;
  • 4. 8088 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (E) ‡; 9 ! …† 6 ‰ 6 " ! 6 ‹ Y O -1 ; (•) 6 ‰ 6 " ! 6 ‹ Y O 6o „ O HJ 6 ‰ 6 6 " ! 6 ‹ Y O , Z[ , HJ 6 ‹ Y O 6o „ ‡ L& O; (,) o , 9- _ H Œ Z [, RS N 4 8 9 ! …† „ '% ( ) : " - 9 , ; ! " 7; Š Š , Š Š , H • Š H Ž , 4 •ˆ/ ; 4• 6 3 Z [, ! HJc Š H 7; Š ‘ H ’ P /“ F- 68 6 / oJ , ;, H " 68 ! , ”9 '% ( ) F- ‚ ; ('.) “ H ! ” 69- ? 6 / D z " z 69-; ('M) “H " ” 69- ( ? H m O H " J o J, ? x •3 6 3 , " , 6 J " • – / 6 3 61r-J ; ('+) “? — (merger)” 69- 6S 3 ; g ? — ; ('*) “ " ” 69- ( ? H m O " " (˜ N ! H B); (%&) “ " ( ;)” 69- ( ? H m O " ( ;);
  • 5. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8089 (%') “ ” 69- H ! , ? 6 J , 6 J } 3 , !™ , A , 4 , A!, 3 69 ? 6 6V z " z 69- 61r-J ; (%%) “ ! ” 69- z 69- H 4- o J ? b - o J 61r-J , 9 : ( ) ? 6 6V 69- " 2 o J; (O) ? c Y o J (6) , 69 6V o J - z; 69 ( ) 6 o J š - 4V ? 6 - › X; ( ) Y " ; (E) B -, ! ;; ! O ; œ ! 2 o J; (•) - • ? B - ! O; o J; (,) ? 6 ! O; ! ‚ o J; (X) † W ? 6 - T X; (%L) “ ! ” 69-- ( ) Š o ! Z [, F- > „ /0 L& ( [") ! ; (O) Š Z [, F- > „ > 'p ( ) ! 69 Z [ HJ
  • 6. 8090 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ! ž0 'p ( ) ! G - O Ÿ, Z [ F- > „ ž0 ! ; ( ) G - O B - ! O; ? c u / o J ! Z [ F- "F „ L& ‡ O; (E) ! " 6 ‰ u / o J ! Z [, ; ! " Y - ! *& ( ) ! , ! HJc o J (6) H¡ "Z 4V iˆ 69 , 4V F ; J ; ! " 6 ‰ ; ( ) 69- H 4- H ’ P I / ? B ; ! " 6 ‰ ; (•) ! H -!3 ( ) (O) H m O ! iˆ ! , ; HJ ! 6o „ -! ; (%() “ F-” 69- Y N ‡; 9 ! …† '% ( ) ! ? ? ; 6 F- ‚ ! 61r-J ; (%p) “ -, ” A_© Š Z [, 69-o ‰ , ; 6V , ; ? c o J ? 61r-J , ! -" F Š o ‰ Š - ! s ; ; (%.) “ 6o ” 69- o J b - A ! 2 ? 6 H{| ! " ¢ -}J , 9 : ( ) , 6 ", 6o ; (O) £ 5 " ; ( ) B ! ! ; (%M) “ }J ” 69- B ¤V "S;
  • 7. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8091 (%+) “ ;/Y "” 69- ;/Y " H 2 ? 6 " X; (%*) “ ¥ ?¦ § 4 • 6Y H ••” 69- ¥ ?¦ § 4 • 6Y H ••¨ , %&'+ (%&'+ M& ) ? g ¥ ?¦ § 4 • 6Y H ••; (L&) “ 3” 69- o ‰ , "- ! 2 > ! , ? ; > ! , ? 6V " 4 61r-J , b - F ! 61r-J , 9 : ( ) ! T C- › - -, : ! 4 Ÿ ! -, O F - ? c F 1 š ! ; 69 (O) ! T “, ” © V z ! ; (L') ‘‘ Š ’’ 69- Š , '**( ('**( '+ ) ? g 6 9- Š , ? 61r-J  ( ) ! " _ ; 4• 6 3 , 4 •ˆ/ 6 3 Ž 6 3 ; (O) ! " D o J ‰ _ ; ( ) ; ! " ! " ) 6 ¬ E ‰ ; (E) o , 9- _ ; (•) " 4Y Œ , 3 H ¦" , , ? "Z _ ; (,) ? 4 F yY qB - ;B 69 ˆ ¬ _ ; (X) 3 -, o J E, 4 • / o J - Œ , H 6 / H , ! HJc
  • 8. 8092 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 o J - Š , '**( ('**( '+ ) ? g 6 9- Š ! " D ; (4) W C- Z, ‰ C- Z, u D" ‰ ; (®) ; N ) 6 _ ¯ ° ; (±) u / o J, 3 -, o J E, x ¥, ² 6 /J ; o 6V ; ° ; (B) ) 6 , ? c ! " E ‰ , q- C- , "F !" ) , ? H ’P G Š E F ; (L%) “ O; ! ” 69- ( ) o J ? 8 " o9- X ; (O) o J ? 8 O; ! ‚ X ; (LL) “ F H“ ” 69- ; W (systematic), 68 ¬ (investigative) ? Z 7; (experimental) 62  ( ) 6 / 69 ³´ ; ; (O) g J 4 ; ( ) g 64- ; ZY , ; ; 69 (E) HN ! 69 H , :, ‚, 5 F ‚ H“ ; ZY 62 3; 3; o H ’ P , ; ,
  • 9. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8093 b - ; ZY , ; 62 F H“ 6 9-61r-J , 9 : (6) H , : ‚ : †ˆ B ¥ ; ( ) " ; ? 4 g , ; F ; ( ) 9- ! ;; ! 9- ‚ ƒ S H“ ; (µ) 4 F , , †ˆ H D (data) T , 3 • /- o ‰ 62 ; (H) H , :, ‚, HN ! W †ˆ 6!; !; - ; (¶) H , :, ‚, HN ! W V (cosmetic) 6!; !; ¥ ; - ; (·) xq - A ƒ S H“ ; (L() “ -, ” 69- Penal Code, 1860 (Act No. XLV of 1860) ? section 21 ? g 6 9- -, ; (Lp) “, ” 6 9-61r-J  ( ) ! J o J - , , - o © > 6 ; (O) , ; ! Š o ‰ RS !; ( ) 6 3 ! ! s 9 - ; (L.) “, B -q- 6Y H ••” 69- Bangladesh Chartered Accountants Order, 1973 (President’s Order No. 2 of 1973) ? g , B -q-6Y H ••;
  • 10. 8094 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (LM) “ x q 6Y H•” “ 3B ?¦ ; 6Y H•” 6 9- International Financial Reporting Standards (IFRS) ? ¸ 5 ? 1 6V V c 61r-J ; (L+) “x ¥” 69- Trust Act, 1882 (Act No. II of 1882) ? 6 ¯ x ¥ ? Specific Relief Act, 1877 (Act No. II of 1877) ? g x ¥ 61r-J : " - 9 , Z [ x ¥ Š ; Œ G -" - 69 Š ; , ; H ’ P ¯ 9 Z [ HJ Š , Z[ , ; z ° ? x ¥ z ° , ; (L*) “• – / 6 3 ” 69- ( ? H m O • – / 6 3 J o J; ((&) “ q 4- ” 69-6S 3 ; g q 4- ; ((') “ 3 ; o ” 69- Bangladesh Bank Order, 1972 (President’s Order No. 127 of 1972) ? article 2(j) - g 3 ; o ; ((%) “ ;” 69- ; N 6 ƒS u 5 ;; ((L) “! o H ’P” 69- ( ) ! ¹ 4V [ , "Z [ , , N [ ; ? (O) 4 -H H ’ P H“ , 4 -H H ’ P H“ ! o H ’P ; , - (6) ! H 4 4u q- C- 68 ! ; ?
  • 11. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8095 ( ) ! H b - - ™ 4 Ÿ  (১) , 4Y o 5 - H H ; 69 (২) ! ; ? F- ? c B 7k %& ( ") ;Z B 6 ;; ((() “ 5 69-” 6 9- o Š Z [ 4 2 › 69- 61r-J ; ((p) “ ” 69- F- ( ) ? c o J b - o ; ! " 6 ‰ X - (6) / 69 HJ F- S / Y '+L (? " ") ! ; ( ) HJ F- / S / - B *& ( ) ! ! ? 6o G - „ ( (, ) N 2 / 69 S / B L.p ( " º F ») 69 ! ; (O) ² 6 /J , 3 - o J E : o ‰ - ! ¢ -c HJ F- ; ! " 6/Y1 Eˆ X; ( ) ; ! " Š 6V Š : o ‰ - ! ¢ -c HJ F- ; ! " 6/Y1 Eˆ X; ?
  • 12. 8096 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (E) x ¥, ;, ° ) ƒS 5 [ o J D ! ƒ S ; ! " ; N 6 X : o ‰ - ! ¢ -c HJ F- ; ! " 6/Y1 Eˆ X; ((.) “ - ” 69- ) - ; ((M) “ - ” 6 9- J - 61r-J ; ((+) “V ¼ 4 7k” 69- q- C- - 7k; ((*) “ ‚” 69- H ˆ4 69- o ; ½P 6‰ Š D; (p&) “ ‚ ” 69- ( ) ‚ , 6V / ‚ 6 ¾ 1 ; (O) ;4, / Ÿ , ¾ 6V / ‚ o 6 ! ? 3 V • ; 4 6 ‚ H 61r-J ; (p') “ !"„ 6 J " ” 69- ( ? H m O !"„ 6 J " ? !"„ n " ; (p%) “ !"- ” 69- ( ? H m O !"- ; (pL) “ , ; ” “o ‰ ” 69- Š , '**( ('**( '+ ) ? g , ; o ‰ ; (p() “ - - ” 6 9- Š , ‰ o J E Z [ b - o J 61r-J , 9 : ( ) o ‰ , ; , - - - , 9- - - , o ‰ , , , F 2Z, ? 4• 6Y H ••, H 6 / H , 69 HJ C- Z, Š , ‰ E - ! , ; Š ! 4V ! - - ; ?
  • 13. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8097 (O) Š , ‰ E o ‰ " Š¿J o J H " C- HJ _ - - ‚ ˆ" X; (pp) “ À 4B” 69- L% ? g À 4B; (p.) “ ¬ o J” 69- ¬ o J 6 A Z , %&'L (%&'L L* ) ? L' ? 6 ¬ o J ¬ o J; (pM) “3B ” 69- ? c o Z [ ‚ ~ J ? c / Š“ , 3 ; ‚ ! -S 61 ÁŸ 1/ ¾ 1 6V/ Â D , ? c o 61r-J ,  ( ) •, ; 69 ‚ T HN ! / UN ! ! £ ˜ W 4 ; 6o 4V H Ã 7k > u 9- HN ! 9 9/ ; Ä ~ J W ; (O) ! ! £ ˜ W u !O; 5 ¥ " ; "Å 6o ; ZY q; ¥ " F ~ J Š ! ; ? ( ) 6 T 4 ¥ ?– , Æ !Ç 2us 5 o ; , HJ ! Ç o u / !O ! , ? c "Å 9- ~ J Š ! ; o È ।? !3 H ’PG , (6) ‚ 6 9- " ¥ 61r-J ; ( ) H ˆ 4 ? ¥ ?– , Æ H ˆ4 - 3B 6 / ;
  • 14. 8098 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (p+) “3 -” 69-Partnership Act, 1932 (Act No. IX of 1932) ? g 3 -; (p*) “ N ” 69-69- N ; (.&) “ 4 7k” 69- ( ) Z [ 5 F4 ‚ •, 6 ‰ / 4 HN ! J 5F 2 9- 4 G - H , Z [ ‚ˆ H{| H - 9 N - H G - „ T N o H 7 k X H Ÿ7k; ? (O) Z [ HJ 5 F4 ‚ •, 6 ‰ 4 9 , Z [ b - 6 9- S (6) , F ! o ; ( ) HN ! 3 ; — 4É HJ — H“ / Ÿ ; ? ( ) H " C- 5 F ‚ , - ‚ 7 k H ‰ , J Q / - } 3 ; (.') “ ; ! " Š ” 69- Š , '**( ('**( '+ ) ? 6 ¯ Š , ? ; ! " ; N 6 ) ‰ ¯ ? ; ! " ¬ -; X ? c ° 61r-J ; (.%) “ F- 7k” 69- Š D / Ÿ Z [ ( ) N 1 Š D J / Ÿ ; (O) Z [ F- / Ÿ H -!3 ( ) 68 c 6 Å 6 , Z [ F- / Ÿ ;
  • 15. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8099 (.L) “ ;Ê 69-” 69- ( ) Š! ; HJ Š ! ;Ê 69- V ¼ 4 7k, ? Ë 2 6 ; (O) 2 Š! ¾ 1 ; HJ ¾ 1 2 6 4- Š ! V ¼ 4 7k; ( ) o 6V / Š! ¾ 1 ; HJ ¾ 1 > 7k; (E) Š! YJ, ÃÌ, Í ; HJ Š ! ÎY 7k, Š ! , Ç ; /4 Z G ! > š 69- H 2 HW 5 69-; (•) ; ! " ; N 6 P / Š! 6 T ;, 6 T 5 ! " Z G ; (,) ! 5 F 4 Š ! o > ;, > HJ Š ! V ¼ 4 7k; (X) ÏY • : ; ! " o ; ! " > ¾ 1 ; > > 7k; (4) [ 7k C 3 ; 6 -¡ Z ; — × (O/ ), O  = ˆ 2 > 69-; O= C 3 ; H mO X; = ˆ 64- 4V - 5 5 o ; o È ।“ ” 6 9- 6V / ¾ 1 ; N 6 P / 6 T 61r-J ;
  • 16. 8100 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (.() “ ! " Š ” 69- Š ; ! " Š ; (.p) “ ” 69-? 6 ; (..) “I g F ” 69- g " ; ZY 5 3 ; g F , ; - ; (.M) “I g F 7; o ” 6 9- q- C- 68 ! Ó Ô ; , ;4, Ô ; 6V V _ !D ! 61r-J , b - Z [ - 5 o 61r-J , 9 :- ( ) 6 , 6Y -B 4" / 4Y ? c Š! Õ"- (intangible) Š! 6 T ; (O) ‰ Š! 6 T ; ( ) 5 Š ! 6 ¾s, 6 ‰ , o > - H ’ P - 5 o ; (.+) “ q-” 69- National Board of Revenue Order, 1972 (President’s Order No. 76 of 1972) ? article 3 ? clause (1) ? 6 _ 4 4u q-; (.*) “o J” 6 9- u / o J, 3 -, o J E, ² 6 /J , x ¥, ; Š 61r-J ; (M&) “o ” 6 9-61r-J  ( ) xq, 4Y ‚ HN ! ; (O) xq, 4Y ‚ HN ! „ ³´ T - ,S ; ( ) ; /4 6; /4 D ‚ ; (E) " ˜ D;
  • 17. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8101 (M') “o Š ” 69- o - Š , '**' ('**' '( ) ? g o - Š , ? ; ! " ; N 6 ) ‰ ¯ ? ; ! " o o , ; ? c W ‰ 61r-J ; (M%) “o x •3 ” 6 9-61r-J - ( ) o ? 6V q , ; !" o C- 68 ! 6V h 6 9- ‰ 1 ; (O) ; 3 V • ; /- ? 2 ? 6V 69-‰ 1 ; ( ) , ; 2 C- Z C- - 3, , 4-, …Ö- ! 6V 69- C- Z 68× ; " ; (ML) “ ‡!” 69-o u / -  ( ) HN ! I 5 i; (O) I , H ’ P 5 i; 69 ( ) HN ! I o Ø X ? c ; H ! , " ¥ 61r-J ; (M() “ , ; ( Ù Ú ;)” 69- ( ? H m O , ; ( Ù Ú ;); (Mp) “ , ; ( !"- )” 69- ( ? H m O , ; ( !"- ); (M.) “ , ; ( "Z )” 69- ( ? H m O , ; ( "Z );
  • 18. 8102 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (MM) “7; Š!” 69- ( ) ! C- 5 5 Š D; (O) o H Ô (undertaking) T / H B ; ( ) " ¥ , b - F 7 61r-J , 9 : (6) ! o H ’ P 5 ‡!, / z ‚ •, ;; ( ) o J o - T , - 6‰ Š D 6 9- 61r-J " , u -;Å , [, 3– † ‚, : ! C- 69 H /- " ; !Ç C- ; o J 4 o ? o H ’ P o ; (M+) “ B ” 69- ? - W 5 %. ? H m O B , ? N ? ; 6 ! - B J ? c 6V ; (M*) “ Y ;ˆ” 69- b - / 6 4- ? c ! ? “7; ” O ‚ ! o ? ; ! 61r-J , 9 : ( ) B•, " " xq - us Š - 6V Š D 68 ! ; • ; us ¾ 1 2 ; (O) B•, " " xq - us Š - 6V Š D o 1 œ 2 ;
  • 19. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8103 ( ) B•, " " xq - us Š - 6V Š D ? c Š D o 2 ; (E) J , I" , 4Y I g g , 6 /g ; - Û"; Š - œ 2 ; (•) B T 3 3 Ü , !"- o B 3 Ü ; • ! us ¾ 1 ; 69 (,) G - H m O - ™ Š¿J ! 2 ; (+&) “ > ” 69- ; ! " 6/Y1 ; ! " /Û ; ‚ ? 6/Y1 o Ý o ?; 6 > }O " ‰ / HN ! •, ; 6V V H > 6 9-61r-J ; (+') “;/Y "” 6 9-61r-J  ( ) 7; H H , Š " • 2 Þ Æ— } 3 , ! ? c Ä 3 ; Š Š! 4 /- G - " / £ ; (O) 7; H H , q , q ¥ q 4B ˆ -3 B 2 Š " • 2 Þ Æ— } 3 ; ( ) 7; H H , Š 6 ; HJc 6 6o G - Š Þ Æ— } 3 Z 69- H " • 2 ; (E) 7; H H , 7; £ 4V Š C- H ; Þ Æ— } 3 Š " • 2 ;
  • 20. 8104 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (•) Š , '**( ('**( '+ ) ? 6 ? c Š C- ; ! " } 3 ; (,) H~ ; 3 ¦, ; ? ¥B /¥ • x ¥, ? ,Æ x qq 3 ¦ 6ß ˆ/ /¥ • 3 ¦ ? } 3 ; (X) /B Š H ; Þ Æ— } 3 " • 6 T · " 69-, H Š Š ! 6 " H H , 69 ? c " • Z o J A 4V ? c Š C- " 69-, b - F 7 61r-J , 9 : (6) Z [ Š 6 ; " • q • Š H)¿D Š ! 6 " ! s 6 , Z [ H -!3 ( ) (E) 68 6T " " Z [ ¢ - ! 69- , 69 q q -¥ ! , ; ( ) Z [ · ! Š 7; o Z [ o u / - " • !D 6 T · ; ( ) Š C- " 5 ;/Y " àG - " ¢ - " 6 9- Š C- ‘ X ? H -!3 (•) ? 6 9- ;/Y " , , Z [ HJc ‘ X ÝÀ; (µ) Š C- AY5 " ;
  • 21. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8105 o È ।“Þ Æ— } 3 ” 6 9-61r-J , ( ) ? !3 , ? 6 68 ! z / , - 6o 2 ƒS " ¢ - 4 /-; (O) H -!3 ( ), (O) (E) ? Z [, ? c Ä O -1 Š ; } 3 ; ? ( ) H -!3 ( ) ? Z [, Š ˆ 6 O -1 H ; } 3 ; (+%) “ " • ” 6 9-6T " • 61r-J ; (+L) “ !Ç ( )” 69- 4 4u q- !Ç ( ) J o J; (+() “ 1 ” 6 9- u / o J Z [, HJ o J N 1 U 1 61r-J ; (+p) “ ” 69- , %&&' (%&&' (M ), ¬ Š - ; N 6 ¬ ; (+.) “ " ” 69- ( ? 6 " J o J; (+M) “ H ˆ4” 6 9-61r-J  ( ) C- AY5 x4 ;, ¦, mÂqcÎ, · [ (Debenture), AÀ " / D AY5 H ˆ 68c ! ;;; (O) Š D AY C- AY5 " ¥ , ¬ , 4- 9 " 2 AY5 ! ;;, ¦, q , q /ˆ/ , H~ ; 3 ¦ 6;B ˆ/ /¥ • 3 ¦ Û9 á H B, AÀ " / D AY5 68c ! ;;, ? G - m O ! ;; T 9- 6 Z [ (warrant):
  • 22. 8106 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 " - 9 , }¹ B, â 3B, , , [, o u 5 [, o ! ! ! B š 69- (trade receivables) o ! ! ! 69-(trade payables) 61r-J ; (++) “A!” 6 9-61r-J - ( ) 9- , - · , , xq qB, 6 T , H ˆ z • " A! 9- ! ; (O) 3 ? c ! " 9- k A! ‚ , 69- 7; T 4 Ÿ o 61r-J ; (+*) “ ” 69- , ‚, ‰ Š D ? 69- (money) 61r-J ; (*&) “u 5 / U ;” 69- ? c / U ; ) 3 ; 6 " L ? ; 6 " C- 68 ! ; (*') “‰ C- Z” 69- ˆ - " , 4; F!, H 4; F!, Û / ? H F!; (*%) “‰ ‰ (permanent establishment)” 69- o Z [, o c ! -S ‰ - 2 o J HJc o ¢ - " / , ; , ? 61r-J - ( ) o ‰ ‰ ; (O) " O ; ( ) ? 4 •; (E) 6 3 ; (•) -! ;
  • 23. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8107 (,) O ; (X) -" ; (4) O , I ; 69 z × , —- /-‰ O ! 69 5 Š! 68 ¬ , H D ; 4V 6V ‰ ; (®) O ˜Z ; (±) - ‰ , - , ‰ 4 N RS ! - ; (B) o J C- HJ o J ) ? H ’ P 4 4 ; C- ; B • ! , ! HJc - ; ! " (? 4 HJ 4 RS 6V 4) 6o / , ;; ? (Œ) 6 o J D HJ 6 o J H 4Y / /- " ; o J 6 o J ; ! " Š ! RS - , ; ; (*L) “ ¾ 1 ” 6 9- 7; Š ! Z [, , Y Š ! us ; 61r-J , b - F ! 61r-J , 9 :- ( ) 7; Š ! ¾ 1 ! ! 7 ;, H ;7 ;, 6 X 7 ; 6 ; z x ¥7 ; Eˆ ; (O) Š 6 ; " • B ! H Š! H ; ? ( ) 3 - 6V o J E = > }ã - 69 , ² 6 /J / J ; ! 7; Š ! ।
  • 24. 8108 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 L। V।(') ; N 6V i 9 À , ? ; V । (%) 6V H ! ? 6 ÆÇG - , ; O 6 ÆÇG -, O 6 - ; ‚ । 6 " % " (। C- Z।? H ’PG , b - C- Z 9 , 9 : ( ) 4 4u q-; (O) }È " ; ( ) , ; ( !"- ); (E) " ( ;); (•) " (˜ N ! H B); (,) , ; ( "Z ); (X) , ; ( Ù Ú ;); (4) " ; (®) 6 J " 6 J " ( ;) 6 J , ; ( Ù Ú ;), 6 J , ; ( "Z ), 6 J , ; ( !"- ) !"„ 6 J " ; (±) n " n " ( ;), , ; ( "Z ), , ; ( Ù Ú ;), , ; ( !"- ) !"„ n " ; (B) H " ; (Œ) " C- 6 Z[ H " 2 • – / 6 3 ; (q) " ; (ä) 6 J " ; ? ( ) !"- ।
  • 25. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8109 p। C- Z ।(') 4Y - Z, C- Z J । (%) q-, ) - W , o J C- Z ! । (L) q-, Œ Œ Z, 4 È -, । .। Z 6 - । q-, !" ) , C- Z Z 6 C- Z 6 - । M। C- Z 6 ‰ : । q-, !" ) , C- Z 7 6 ‰ : Š - । +। C- Z ! s - ; ? 6 Z[।(') ? 6V V Z, ? 6 q- ; Z - Š ! , !Ç ( ) ; Z - Š ! । (%) , ; ( !"- ) b - - Š ! , 9 :- ( ) ? 6 - ¾ !"- ; (O) !"- H / D á ¾ ? " H“ Z[ " J ; ( ) q- B q- C- ! -" W ? A " 61r-J ! " ; ? (E) q- C- - 6V -। (L) , ; ( Ù Ú ;) b - - Š ! , 9 :- ( ) ! ! œ T 4V Ú -; (O) Ú - / D › œ RS q- RF ; ( ) 6 " 'L ? 6 " 'p ? H m O , 5 6 " J ;
  • 26. 8110 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (E) 3• 5 H!E B 1 6V 6 4V ? 4 ! G - Þ †W 4V 4 ; 4 ; Z T ? 4Y Z, H Jc ; , ; A " ! 4V !1 , ; ; (•) 6V ) 68 ! q- C- 6 - 6V -; (() q-, !" ) , C- Z 6 Z[ - , ? 4 , C- Z 6 Z[ Þ à - - ; - ? C- Z - ; Z 6V C- Z B ¾ 1 । (p) H - (() ? H m O ? c ¾ 1 u / - - ? - ¾ 1 X; - „ - T । (.) q-, !" ) , ! - ‰ - । *। HD w C- C-s ।? 6 - Z [, ! C- Z 6V C- Z ) ‰; / FJ , ; HJc C- Z G -w - - 6 > O X HJ - …† । '&। q- ! -" 68 ।? 6 -- Š ! Z [ RS ; - - ? 6V V o J, HJc - Š ! Z [, q- C- , , 4 5 !", ! -" ! -" 68 : " - 9 , ; - , ; Z [ n 6 J " ( ;) " ( ;) ? , ¾ Z ? c !", ! -" ! -" ! । ''। H " ! -" ।? 6 - , ; ; H " C- Z 6 ¾ 9 C- Z 69 q- C- ? å F Z > 6V o J H " 69 ! -" ! -" ! । '%। - - !"„ 6 J " Z ।(') " , q- G -8 ! , ; O "F !" ) , 6 Z[ ! -S ; ; © ! -S o J o J © Š - ;
  • 27. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8111 - Š ! 4V ? - ! -" ! , ? 6 C- Z Z - HJ C- Z 6o ¶Í- C- Z C- । (%) H - (') ? 6 4 5 !", ? 6 6 C- Z 3 • 6o ¶W- C- Z X ; ‚ । 6 " L ; x yY ; 'L। ; x yY ; _ ।(') ? 6 ; x yY ; - Š ! H ’ P ? 4 q• ? 4 È !Ç ‘ , , ; x yY ; Œ । (%) o J ; x yY ; !Ç J , !  ( ) q- !Ç 9 - q- ! Ç ! s 9 ; (O) 4; 44 X X ; ; ( ) " 9 ; (E) L%M ? 6 4 ? " / -; 6 Y '& (!") N 6 /g Š“ ; (•) " / 9- 1 O Ÿ - "Fg ? 6 Y '& (!") N 6 /g Š“ ; (L) , ; x yY ; !Ç ! 2 ? 4 !Ç , q- !Ç X ; X , q• । '(। C- x yY ; Z ।(') q• C- ¯ "F Z [ © Z [ o W 1 ! ;, ; x yY ; Z - 7 x yY ; 7 , 6 à ; H m O , C- z । (%) H - (') ? 6 ¯ 6 Y % (Ë ) 4 !Ç 9 । (L) H - (') ? 6 ¯ ˆ 6 Y ? 4 !Ç b - o J J , 9 : ( ) 4 4u q- ? 4 !Ç, (O) " ।
  • 28. 8112 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 'p। W 1।(') H - (%) ? (L) ? Z, ; Z [ A ! -S F È _ ! Ç / D W 1 › । (%) F !Ç / /J ; ; O / - ? H q• ; x yY ; ? ? ! Ç B … 4V ? HJ Z [ F ˆ È _ ; x yY ; !Ç , 9 … X , / D W 1 › । (L) ; x yY ; ; % (Ë ) 4 !Ç 9 ; ? /“ ;, HJ ; ˆ … H ’ P ; x yY ; 6 J !Ç ? ; W 1 6 J ! Ç ‘ ¯ ; x yY ; !Ç 6 " 68 › । '.। ? 4 !Ç C- Z । '( ? i 9 À , ; x yY ; Z - ; ? ? !Ç C- Û9/ ”9 / o ! -" ! । 'M। - W : ।? Z, ; x yY ; 4u 7 æ ‰ - Â D 6V V - Â D Z [ H{| F 7 1 - W - । 6 " ( - 9 62 - / D '+। - ।(') F- o J B / D -, , " T । (%) ? ; Z, ! C- 6 F-/ D - -, , " T : F-o 6V ! 6 4- H - -, , " T ।
  • 29. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8113 (L) ? 8 b - ! -, , " T , 9 : ( ) HN ; (O) 6 T ; ( ) Y ; ? (E) 6V । (() ? ; Z, ! C- 6 - 5 , 4- 69 6V , 4- -, T । (p) ? i 9 À , b - Z[ 7 6 " M ? > 3 ; - , 9 :- ( ) 7; ; (O) ;/Y " ; ? ( ) ;B , "ç4B, q- , 6 ; 69 ? c 5 O; 4 ; / 69- > ; ? c >। '*। 6 J ।? 6V V i 9 À , H J C- Z G -8 ! o o J ; ! " ? c o J F- o " ! - A ! ; ? c o J ? 6 ! p&% ( " " ") p ( •,) ;Z B , ? Ë 2 6 , 6 J " । %&। ! , > 9- Y H । Z [ F- ! C- ! O;5 , !  ( ) ! > ? ! E F ! > 4V " › 6 9- 5 ; ! 7 k 9- Y X; 69 (O) ? ! E F 5 6 9- 5 5 6 9- 9- Y X,
  • 30. 8114 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 Z [ ? 6V V éê , !3 ( ) H m O 9- Y H 69 , Z[ , !3 (O) H m O E F 5 6 9- 5 5 6 9- 9- Y H p&% ( " " ") " z । %'। B - 6 ! "- !"‰ Š D H 4 ।(') Z [ ; ! " ! B - ! "- , ? c !"‰ Š D ¬ ? ! HJc Š D 64- HN 5 Š - 1 F4 o È H ‰ o9- 69 H ‰ o È H " B 1 F4 , Z [ H " !"‰ Š D V ¼ 4 7 k 69-4 HJ ! H ? ! । (%) H - (') ? ? ; ! " ; N 6V 6 H{| ! éê । (L) H - (') ? 6 4 Z [ ! J … A ! । (() H " H - (') ? 6 4 ! Š! ! Z 6V Š! ; 4 > ! । (p) Z [ H " Ó J 9 , ! B -6 ! "- !"‰ Š D X, Z [ HJ Š D F ! " ! " !1 । (.) q-, B -6 ! "- Š D ! " , 5 Š D HW  ( ) c H J , c o ‰ T ; (O) H " b ? c C- Z 68 ¬ !1 , ; D ë ! , 68 ! o ‰ T । %%। Z (retained earnings), (reserve), H)¿D (surplus), Y ! H ।? ; N 6V i 9 À , ! F- Š , '**( ('**( '+ ) ? 6 ? ; !" ¥ ?– , Æ ; rJ Š C- Z 69
  • 31. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8115 ;, H)¿ D, H 6 / H , G - „ F- " B 69-‰ 1 9 ? HJ ‰ 1 6 9- G - „ F- " B M&% ( D " ") 6 , ; F- Š C- 69- ‰ 1 X H '&% (!" " ") ! । %L। ¥ ;/Y " H ।? ; N 6V i 9 À , ! F- Š , '**( ('**( '+ ) ? 6 ? ; !" ¥ ?– , Æ ; rJ Š C- E F 5 ¥ ;/Y " E F 5 ! ;/Y " 6 ; 69 ! ;/Y " o ; ¥ ;/Y " E F ;, F- Š C- E F 5 ¥ ;/Y " H '&% (!" " ") ! । %(। "F ! 2 u ! !"- , Y !।(') Z [ o J C- H 9 3 ; - ? " - " ; HN ? o È ; ‚ X, Z [ HJ HJc o È ; ‚ । (%) Z [ 9 3 ; - 4Y 6V V 69- " ? 3 ; - " - Z, ? o J 6 ! "- !"- A ! X, Z [ HJc !"- A 9 । %p। "F । Z [ 6S 3 ; o J © 4V ! -S 4V "F X Z [ HJc । ) 62 %.। B ।? ; Z, F- o J B 61r-J  ( ) o J Z [, HN (derived) b - ,  (6) HJ N ; ! " B H , (accrued) H{| (arised), 69 H , H{| X ; ‚; ( ) HJ N ; ! " B H , H{| ;
  • 32. 8116 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) HJ N ; ! " HJ o J Z › › X ; ‚; (µ) HJ N ; ! " HJ o J Z › › X ; ‚; (O) 6 o J Z [, HN b - ,  (6) HJ N ; ! " B H , H{| , 69 H , H{| X ; ‚; ( ) HJ N ; ! " HJ o J Z › › X ; ‚। %M। ; ! " H , H{| ; ‚ । b - 7 ; ! " H , H{| X ; ‚ , 9 : ( ) " ‰ -" F , O rJ , !  (6) ; ! " 6 4- ; ( ) ! ! ‰ C- Z C- ; ! " " ; (O) b - HN YZ Z/ , H , H{| , 9 :- (6) ; ! " 6 ‰ ‰ ‰ ; ( ) ; ! " Ô Õ"- (intangible) Š D, ; ! " Ô Š D, 6 , 69 6V HN ; ( ) ; ! " 6 ‰ Š D ¾ 1 ; (µ) ; ! " 6 ‰ B ; x 2 ‚ ; (H) ; ! " o Ø Õ"- Š D;
  • 33. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8117 o È ।? H ’PG , ( ) ; ! " Š " , B 9 À , ; ! " 9 Š D ; ‚ ; (O) Õ"- Š D ; ! " Ô Š D ; ‚ , ! (6) Õ"- Š D ; ! " ¬ ; ( ) Z [ Õ"- Š D ; ; ! " 6 , Z [ Õ"- Š Dˆ ! H - 6 ; ! " 6 ‰ ‰ ?¥ ì • RS : ( ) ; ! " 6 Š " ¾ 1 ;, HJ " ¾ 1 O Eˆ H , ? HJ Š ; ! " Š! 9 ; HJ ¾ 1 " 7 k ÝÀ ; ! " 6 ‰ Š ! 7 k Š - ÝÀ -1 6Å ; ! " 6 ‰ Š! ¾ 1 ; ‚ ; (E) ; ! " Š C- ; ! " " ;/Y "; (•) A! ! , !  (6) ; !" C- ! ; ( ) o J C- ! , b - Z [ 4Y , ! · 5 69- (') ; ! " › ; ? (%) ; ! " o , ; H ’ P ; ! " 6 ‰ HN 64- H ’ P o Ø ;
  • 34. 8118 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) ; ! " o , ; H ’ P ; ! " 6 ‰ HN 64- H ’ P › o Ø · 5 6 9- 6 C- ! ; (,) 4V 3 > , !  (6) ; !" C- ! ; ( ) o J C- ! , b - Z [ 4Y , ! HJ 3 (') ; ! " o , ; H ’ P › ! ; 69 (%) ; ! " 6 ‰ HN 64- H ’ P › ! ; ( ) ; ! " 6 ‰ o , ; ; ! " 6 ‰ 6V HN 64- ; ZY › 3 6 C- ! ; (X) Y ;ˆ ,  (6) ; !" C- " z; ( ) o J C- ! , b - Z [ H 4Y , ! HJ Y ;ˆ (') ; ! " o , ; H ’ P u°, Š D œ › ! ; 69
  • 35. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8119 (%) ; ! " 6 ‰ HN 64- H ’ P u°, Š D œ › ! ; ( ) ; ! " 6 ‰ o , ; ; ! " 6 ‰ 6V HN 64- 4V o Ø u°, Š D œ › 6 C- " z; (4) ; ! " 6/Y1 ³´ Z 6 ) H , ! Þ à । %+। B ? Ë 61r-J । Z [ F- 69- o J H , H{| 69 H , H{| X ; ‚ ¢ - " B 61r-J X Z [ HJ 69- HJ o J ; ! " 6V F- › › X ; ‚ B 61r-J । 6 " p 9 62 B %*। B । ; O B । L&। O 7 ।? /“c i 9 ;, ? B 4V, b - ? ˆ O © W , 9 : ( ) , ; (O) / Ÿ ; ( ) 5 F ;
  • 36. 8120 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (E) o ; (•) 7; ; (,) 9- Š! ; (X) 6V V HN । L'। ? — ।(') ? /“c i 9 ;, b - 7 o J B 61r-J , 9 : ( ) HJ o J 3 - 6 " ! o J E !Ç ;, HJ 3 - o J E 6 "; (O) HJ o J u v 6 > á 1 , ! (6) HJ u v 6 > á 1 H /- " ; ; ( ) ? c H HJ o J J Q : 9 ; ( ) ? c ? — • : " - 9 , HJ u v 6 > á 1 ”9 - ; ? 4Y । (%) o J 3 - 6 " ! o J E !Ç ;, HJ 3 - o J E 6 " bc w[ ) c , 9 :- = O + ( - E) ? • %, O  = 3 - o J E HJ o J 6 ", O = HJ 3 - o J E HJ o J C- > , A!, " 6V V F , = HJ 3 - o J E B , E = HJ 3 - o J E C- ; 6 " ! !Ç ! , A!, " 6V V F 3;, • = HJ 3 - o J E HJ o J " " ।
  • 37. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8121 ) 62 , L%। , ।(') H - (%) ? Z, , 6 9- b - 7 61r-J , 9 : ( ) , > š 9- >, A -A ; (O) -, " á 6 4- ; ( ) 6 ; (E) 6 / U - > 6Å A । (%) b - > 7 , ? 61r-J , 9 : ( ) " • , ; ? c 6V -, B -, q , ,é, ;/ Y 6 " 1 , N o ! > 69-; (O) ¢ -c ? ; , ! s ; 4V > ? o / , î / I! / । o È ।? H ’PG , ( ) “ ” 69- -, C- , > 5 6Å ? b - F 61r-J , 9 : (6) , ‡ © ; ( ) / , iˆ / , iˆ ! , , 3, " , / B ; ( ) 6 T ; (µ) 8 F , 6Y 8 ˆ, " ! ¢ ; (H) À 4B; (¶) ‡ - > 69 ‡ 6 J >;
  • 38. 8122 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (O) “ ‡ - >” 69 “ ‡ 6 J >” 6 9-61r-J  (6) , 6 > Z G , H 6 / H ; ( ) / U ; 6V ; -, 68! 6 " o 6 "S 6 "; ( ) , ~ J " - ; - 3 ; > 6Å A ! V ¼ 4 7k; (µ) , ! ; , 6V " - 6 > 6Å A ! V ¼ 4 7k; ( ) “ À 4B” 69- - C- -, !D ˆ/ " A , b - " 7 61r-J , 9 : (6) 7; , , 6 T , HN / , iˆ ! / B ; ( ) u 5 / U ;, 68 ! " ;, 68 ! 8 F ; 68 ! - Y ; !D ,•! ; (E) “7; ” 69- 6V ! / D 6V V / ? A - , b - / A ! 61r-J , 9 : (6) ; / , À 4B, 6Y 8 ˆ, A ; ? ( ) - C- -, /“ ; !D ,•! ; (•) “ - ” 69- ! 9 ? - / ! " 9 - Z HJ 4 Š“ o J - ‚ ।
  • 39. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8123 LL। À 4B, / A ! 9- 7k - । 9- 7 k ! À 4B, / A o 6V V À 4B, / A 9- 7k b - - , 9 : À 4B, / , A , Y ! - 7k (') (%) (L) '। A ( ) / Ÿ ¢ -/ - C- " ; 69 - C- o ‰ ; F- 7k; (O) £ 5 / Ÿ > Z [ 68 <! ( ) 68 - / Ÿ ? " / Ÿ 9- Y। %। B Ÿ A ( ) %p&& -1 Ÿ Z [ '& (!") 4 B ; (O) %p&& 6 ? c Ÿ Z [ %p (º ,") 4 B । L। 6V À 4B, / A À 4B, / A 9- 7k V ¼ 4 7k। L(। -, " á 6 4- - ।(') -, " á 69- ~ J o ‰ 6 ? ˆ Š  ( ) -, Š -, " AY ; (O) ? ˆ x ¥ x ¥ " AY ? „ x ¥ x ¥ ! ;; HJ " HJ Š Š -, AY ।
  • 40. 8124 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (%) -, " á 6 " > ;, " > N O , , O  = > O " V ¼ 4 7k, O = " 64- o । (L) H - (%) ? - " 64- o ; b - o 7 3; y® , 9 :- ( ) -, " 64- ! 7k " 9 ; (O) -, " 64- 6 A ! ! 7k " 9 । (() -, " á 6 " 64- > 6 A -, ¾ 1 ; , O , O  = " 64- 6 A ¾ 1 7k, O = " 64- 6 A ! " 7k। C 62 / Ÿ Lp। g ।? 62 H ’PG , (') “› Š D” 69- ( ) [, 3– , 3ˆ HJ › 6 <Ô 6 "; ? (O) › — H ‰ HJ — , O / 61r-J ; (%) “/ Ÿ ! ” 69- ; us Y o ! -S 4V Š D o 6 ! , 4u ; H H , 3 ; o , o , H“ 7; 9- _ 69 }! ; 4 Š C- 6V o J / Ÿ ! 61r-J ;
  • 41. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8125 (L) “ Š D” 69-› Š D, 4 , [, 3– , O / , o Q , : , o J 7; 5 6V /Û Š!, / Ÿ ! । L.। / Ÿ ।(') o J Š D B / Ÿ 7k ? 62 - - B 68 ! z O , ! ! ; 6 "S 9 HJ Š D HJ o J / Ÿ । (%) o J Š D 6 " HJ o J 4 o H ’ P 4 9 ; ? > HJ o J o O z ;, ? HJ 6 " 4V ? 4Y । (L) Š D / Ÿ 5 , , 4Y o -" F H , / Ÿ O 6 । (() Z [ ? o J H - (') ? H m O Š D ; , Z [ HJ Š D / Ÿ o J > b - / , 9 : ! Š D o J 6 " A ! -S ? Ã ; " 8 ! Š D o J 6 " A ! -S HJ Š D / Ÿ o J Z [ HJ o J o J E । LM। B / Ÿ 7k । F- Š D B / Ÿ 7k b - w[ 8 , 9 : = (O+ +E)-•-,, O  = B / Ÿ 7k, O = HJ Š D > / Ÿ , Š D F- 7k, ? Ë 2 6 , = HJ F-HJ Š D > 6 T / Ÿ 5 69-, 6 / H ,
  • 42. 8126 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 E = HJ F- HJ Š D > 6V 6Å A 69-7k, ‘O’ ‘ ’ H m O 6 Å 6 J, • = ? c 6 T 6Å, G - „ F- › B / Ÿ 7 k 61r-J X;, HJ 6 T ,Y F- / Ÿ / Ÿ T C- ‘ X, , = ¤V / : " - 9 , / Ÿ 9 Š - H " L& O 2 6 । L+। / Ÿ > Z [ 68 ! z 4 7 ।/ Ÿ > Z [ b - O , 4 z , 9 : ( ) Š D Z Í ³´ ; 4V " ; (O) Š D 64- , - , á , - Þ à - 4V 9- _ 7; · T ; · H " A! } 3 ; ( ) Š D H " , 3 6V F- , 4-, 7; , 4- 5 ; (E) , / Ÿ T , à ï " , ËYN, Z Z /“ Û ; 1 o 4V b - H m O 6Å, 9 : Š D 4 z O , ( B / Ÿ 7 k " ) (') (%) (L) '। 4Y 4 o Ø › Š D L&% ( [" " ")
  • 43. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8127 (') (%) (L) %। 6 4Y H ’ P o Ø › Š D %p% (º ," " ") L। 6V V Š D ( 4Y Z [) '&% (!" " "): " - 9 , Z [ / Ÿ T Š D / Ÿ " " " ? 68 < ! - o 7 ! /- , 4- " , Z [ ? 4 4Y ; (•) Š D 64- , - , , - Þ à - 4V o Ø 7; · H 9- _ / Ÿ G - A! } 3 " 9 ; A! } 3 / Ÿ …† RS F- ? ! B L ( ) F- ¾ 4 z ; (,) / Ÿ G - A! } 3 6 ", ! 9 , !3 (•)- - 4 z । L*। O , 68 ! W ।(') HN - 4Y ? c o Z [ HN - T ;, 69 - ! 5 ? 68 9 68× ; 4 ;, HJ o ? 62 6 O , 68 ! z । (%) Š D " / Ÿ ! Z [ " / Ÿ 8 O , 68 ! z । (L) Z [ Š D F- 6 " F " 4V / Ÿ ! , Z [ / Ÿ ! 5 8 O , 68 ! z । , 9-62 5 F (&। 5 F ।(') o J 5 F Š - - ; 6 4- 5 F © W । (%) o J C- HN ! 5 , ? ? ;Ê 6 9- (&% (, m" " ") o ? .&% (F B " ") 5 F ; ‚ ।
  • 44. 8128 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (L) 5 F 6 9- HÔ ; , …- O ; , — 5 o , -} X O , ƒ 4 O , - , — 4 ; , F !, q -Ë HN ! , Œ, C -Ü HN ! , 3;, ð; ñ HN ! ? 4 HN ! 61r-J । ('। "F 5 F ।(') (& ? T éê , "F 5 F Z [ ? ; 4Y । (%) Š! ! (& ? 5 F 4 o Ø F- ; b - / , 9 : ;Ê 69- , 6 9- (') (%) (L) '। ;Ê 69- ! Š ! 64- 7k 6 -O ? 69- HJ F- RS ! ‘7; ’ © ‚ ; O- ? 69- HJ F- RS ! “5 F ” © ‚ । %। ;Ê 69- ! Š ! 64- 7k 6 , 6 ; 7k 6 - ? 69- HJ F- RS ! “5 F ” © ‚ । (L) F- ! C- 5 F 4 o Ø Š! YJ, ÃÌ Í , Ç ; /4 Z G > 69- HJ Š ! 6 ; 7 k 6 ; HJ 69- b - / 5 F O 61r-J , 9 : ;Ê 69- , 6 9- (') (%) (L) '। , Ç ; /4 Z G ! 69- ! Š ! 64- 7k 6 -O ? 69- HJ F- RS ! ‘7; ’ © ‚ ; O- ? 69- HJ F- RS ! ‘5 F ’ © ‚ ।
  • 45. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8129 (') (%) (L) %। , Ç ; /4 Z G ! 69- ! Š ! 64- 7k 6 , 6 ; 7k 6 - ? 69- HJ F- RS ! ‘5 F ’ © ‚ । (() ? H ’PG , = Š ! ;Ê 69- , Z[ , Š ! , Ç ; /4 Z G ! > 69-, O= Š ! 64- 7k, ? = C 3 ; 6 6 , 68 ! Š ! 5 6 ; 7k, - y® । (p) H - (%) ? (L) ? ; (%) 68 ;Ê 69- , Z[ , Š ! , Ç ; /4 Z G ! > 69- ? 6 ; 7 k 9- Y · t ; 3; 3; ‘5 F ’ O o ; ‚ ? 68 ! 4 61r-J । (%। 5 F O Z [ 68 ! 4 7 ।(') ? 6 , F- o J 5 F O z Z [, HJ N ! C- , 7; o o J o o , ¢- c ? ; 5 F H ’ P o 69- 4 68 ! z ? b - 4 7 4 ‚ , 9 : ( ) 5 F H ’ P o Ø — Q H " , — H“ O 4 ; (O) 5 F H ’ P o Ø — Q 4V " z / Ÿ , H“ Z o ? , F ! o ; ( ) 5 F H ’ P › · " z A! } 3 ;
  • 46. 8130 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (E) 5 F 4 o Ø : Æ ! Z Z ? , F ! 4V ; ! … ; ; - ; , N RS 1 o ; (•) — Q Z G 69 — Q HN ! 3 ; ‚ Z G 69 ! … ; D ; ZY " z ; (,) 5 Ë - 69 6V Z 5 F Z D o 69-; (X) C 3 ; - 68 ! 68 b - O , 7  (6) ! C- RS 5 F o Ø Š ! 6 , ; ( ) RS 5 F 4 o Ø Õ"- Š ! 6Y B - 4" ; (4) Z [ ! 5 F 4 o Ø … ‹ Y X ‰ / 6Z X Z [ HJ … 5 7k ? , Z[ , … > 69-, ? Ë 9- Y 6Å; (®) C- Õ• 5 5 F Š - q ; " !Ç ! " 3 Š - - 5 o , 7; 5 ; (±) q- C- 68 ! X ? c á Š - F H ; ! " ! "Z ! - 5 o ; (B) 5 F Š - I g F , ; O - 5 o ? c I g F , ; - 5 o ) F ˆ ¢ - ? 1/ ! 5 F H“ ; ZY ; ! " , ; X। (%) ? 6 o ÝÀ 6 " 5 F ? Š - ; ÝÀ 6 " 68 ! z o ‚ ।
  • 47. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8131 (L। Z Z Z [ "F 4 ।(') ! ,— ( ) ! Z W X ; (O) ! ? c W X / D ! F W 1 H e ; H " B X; ( ) ! ; ! q- 7 Z o9- X ; (E) ! ; ! q- 7 Z X , z , ;, 6V i 9 À , HJc HN ! 5 F ‚ 4 7 k .&% (F B " ") 68 ! o ‚ । (%) Z [ — Q ; , -, / 6 " 5 F > Z [ ? 4Y । ((। Z [ 4 68 ! ।(') HN - T 4Y ? c ; Z [ 6 " M ? ; ; ; ? 62 6 ! 5 4 68 ! । (%) pp ? - ; ? c / 4Y ; ? 62 Š - । 62 o (p। o । ! b - 7 o © W , 9 : ( ) F- ! C- , ; , ; ; ‚ o ; / } 3 ; (O) o " 4 Œ ? c Œ C- H !Ç ! ! -S ! 2 6 4- ;
  • 48. 8132 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) o J 6 , - e o / UN o Š - Š - H{| A V ¼ 4 7k, 6 9-c 1 z H H ; (E) o ‰ Š , }! o ‰ Š , C- H{| o ‰ 3; (•) 4 69 6 V ; Š! 6V o J B ; 4 ! ; 4! o , 9- _ C- š 69-; (,) C 3 ; Z }¹ ! ; / (realized gain); (X) ¬ o F-› । (.। o "F Z[ 7 ।(') (p ? T éê , "F Z [, o Z [ ? ; 4Y । (%) ! o 4V X o o Ø Š! ! F- , ; HJ ;Ê bc , 9 : ;Ê 69- (') (%) (L) '। ;Ê 69- ! Š ! 64- 7k 6 -O ? 69- HJ F- ! ‘7; ’ © ‚ ; O- ? 69- HJ F- ! ‘o ’ © ‚ । %। ;Ê 69- ! Š ! 64- 7k 6 , 6 ; 7k 6 - ? 69- HJ F- ! ‘o ’ © ‚ ।
  • 49. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8133 (L) ! o o Ø Š! YJ, ÃÌ Í , Ç ; /4 Z G 69- > ; ! HJ Š ! 6 ; 7 k , 6 ; ? Z [ 6Å bc , 9 : ;Ê 69- (') (%) (L) '। , Ç ; /4 Z G ! 69- ! Š ! 64- 7k 6 -O ? 69- HJ F- RS ! ‘7; ’ © ‚ ; O- ? 69- HJ F- RS ! ‘o ’ © ‚ । %। , Ç ; /4 Z G ! 69- ! Š ! 64- 7k 6 , 6 ; 7k 6 Z [ > , Z [ - ? 69- HJ F- RS ! ‘o ’ © ‚ ; Z [ < , Z [ - ? 69- HJ F- RS ! ‘o ’ Z [ (* ? 6 o 68 ! । (() H - (%) ? (L) ? ; (%) 68 ;Ê 69- , Z[ , Š ! , Ç ; /4 Z G ! > 69- ? 6 ; 7 k 9- Y · t ; 3; 3; o O o ; ‚ ? H 68 ! 4 61r-J । (p) H - (%) ? (L) ? - - = Š ! , Ç ; /4 Z G ! > 69-, O = Š ! 64- 7k, ? = C 3 ; 6 6 , 68 ! Š ! 5 6 ; 7k, - y® ।
  • 50. 8134 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (.) ! > ! C- 68× ; Ä 5 > B ¢ - " F-6V o J B ¾ 1 9 , ; ? c ¾ 1 B 8 > 7k HJ F- ! o © ‚ । (M) ! F-? 62 6 o J B ! A! } 3 ! O , 4 ? F- 4 X "F „ L ( ) N 2 ! HJ A! } 3 " ; - L ( ) N > „ F-HJ A! } 3 6 " 6Å ! o © ‚ : " - 9 , ‚ X ? c A! } 3 ! „ N " , ; HJ " RS F- HJ 6Å ! ! । (+) F- ? 62 6 ! ! x q ! ? — ( ) „ HJ F- ! ! x q ! ! A > ; A 69-7k A > F- ! o © ‚ ; (O) HJ x q ! F- X "F „ L ( ) N 2 ! x q ! 6 " 6 " 9 ; HJ 6 " x q ! HJ L ( ) N > „ F- ! o © ‚ : " - 9 , ‚ X ? c x q ! ! „ N " ; " RS F- 6Å ! ! । (*) ! F-? 62 6 ; , À· O , 4 ? „ F- ! ! 4 ; , À· O , ! A > ; A 69-7k A > F- ! o © ‚ ।
  • 51. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8135 ('&) '+& ? 6 B -! O ; Z [ N B -! O; X „ p ( •,) N 2 ! "- e 7; E B o © ‚ । ('') 9- _ Z [, ; !" o C- À· Ú 4 · © V 5 · H A! } 3 F- ; / Z qB ! , 69 F- 5 / › , Ë 2 F- 9- _ o © 61r-J । ('%) ? H ’PG , ( ) G - Š!ˆ o o Ø X, o Š! - RS F- ! C- , ; X ; ‚ ; (O) ! o o Ø Š! ; ! " > ‰ 1 ;, HJ > ‰ 1 O Š! O ; ‚ ? Š ! 7k H ! > 69- ; , । (M। o } 3 । b - ; (%) ? H m O o } 3 ; (L) ? - 3 ; 68 , 9 : o 3 ; (') (%) (L) '। o , 9- 3 ; %। 5 z , O 4 I ; 6V V O 4 H D ; 68 ¬ 3 ; (+। 3B o ”9 / , । o J C- 3B , ; ; HJ o J 6V V o ”9 u : o , ।
  • 52. 8136 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (*। o Z [ 68 ! z 4 7 ।? ; Z, F- o J o Z [ Y u : ? /“ o 4V b - o 7 4 61r-J , 9 : ( ) •, ;, ‡!, o H ’ P o o D ‚ ! o ? 6 ; ‡! o ; (O) ? ! , '**& ('**& (( ) ? 6 " , o H ’ P " ? c …Ö- !, Û , ‰ , — H“ O 4 3; ( ) o H ’ P o Ø — Q 4V " z / Ÿ , H“ Z o ; (E) ? 6 , ? c ; o , k o © ; (•) Z o ; (,) o H ’ P 5 " ; (X) ËYN ô ; 6V V F o ; (4) ‚ , õ ? 3 q- , 4-; (®) RS " , ! ; ;, q H• • , 4- 5 o ; (±) g , o ; (B) „ ! "Z ! o ; (Œ) ! ë; , B; ! o ; (q) î ! o ; (ä) • B , q B ; 1 o ; ( ) , Z 6V V " ! T 1 o ; ( ) š 6 9" ; 1 o ;
  • 53. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8137 (9) C 3 ; Z, I ! " }¹ ! Z ; (!) õ 4Y " 3- ! A ! o 4V ,•! ; ( ) C- Õ• 5 xq q ; " !Ç ! " 3 Š - - 5 o ; ( ) Y ;ˆ, 3, q 6 3 o ; ( ) © 6 "T ;, k ; ? ; !" © k 3 H ¦" , %&&. (%&&. %p ) ? %L( ? 6 ‰ © k 3 H ¦" ; !D 69- ! "- B o } 3 p% ( •, " ") ? 6 ; ? (3) ¢ - ? 1/ o H ’ P - 5 6V V o । p&। o Z [ 68 ! z "F 4 7 ।(') b - o 7 C 3 ; - 68 ! " - 68 4 z , 9 : ( ) 6 , / ; (O) e 6 , / ; ( ) s ‘ 6 , / ; (E) 6Y B - 4" / ; ? (•) F H“ o । (%) C 3 ; - Š! ! F- ? ;Ê 69- ! 6 ; 7k 6 Z , ; ! C- 4 ! Z, 6 ; 7k ? ;Ê 6 9- 9- Y 6Å। (L) p' 68 68 ! À· o o Z [ 4 । (() p% pL 68 68 ! A! o o Z [ 4 ।
  • 54. 8138 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 p'। À· o 68 ! ।(') o 9- _ o 6V V Z [ À· o 68 ! z , ! ) À· À· 6 " 6 ! ÁŸ 1 ? o O 6 ; ! "- ; (O) À· 6 ; 69- 6 ; G - ! D ; Û J ! Z › 9 ; ( ) À· À· 6 " F- - 9 । (%) o 9- _ Z [ À· o 68 ! z , !- ( ) À· À· 6 " International Accounting Standards (IAS) ; ! " 4Y o 9- _ C- 6 ! ÁŸ 1 ? o O 6 ; ! "- ; (O) À· 6 ; 69- 6 ; G - ! D ; Û J ! Z › ; ( ) À· À· 6 " F- - 9 । p%। A! } 3 "F 4 ।(') o H ’ P 5 7; H A! " , Z[ , } 3 / 69- " ; o o 68 ! । (%) ! !O , 5 6 9- 6 " o 6V H ’ P o X 5 6 9- 6 4- Š ! 6 " o 6V 9 ‰ 1 X O 69-;ö ‰ 1 o , ; HJ 69- Š ! 6 " o 4 o X 6 " 8 A! } 3 o 68 ! । pL। A! 68 ! Z [ "F ।(') ? 6V V ; i 9 À , H - (%) ? Z, o 9- _ o o J C- %LL ? g _ F- A! o 68 ! Z [ q- C- - W 68 68 ! ।
  • 55. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8139 (%) H - (') ? i 9 À , F- " A ! 'p ( ) ;Z B 6 ; ? 4Y । p(। 4 68 ! " - ;।(') F- ? 62 6 ? c o ! 4 68 ! ¢- " / Š ! s ; HJ Š! ! ? F- 4 68 ! z । (%) (* ? 6 o 68 ! Z [ RS o 4Y Û J , ? b - F ! 4Y Û J , Z [ ; ; , 9 : ( ) ! - 5 o o 64- H ’ P ; (O) ! - 5 o 4u 5 ; ? ( ) ! - 5 o RS ‰ J । pp। Z [ 4 68 ! z ।? 62 i 9 À , b - Z [ o b - 4 7 68 ! z , 9 : ( ) o " Z [ 6 " M ? ; 9 9/ ; ; (O) 3 - o J E C- 3 - 6 " ! o J E !Ç !D A!, , " F ; ( ) Š C- " • , ; " q H• ! ; (E) L% ? o È g À 4B ! -, !D '& (!") ;Z B 6 J 6Å: " - 9 , C- , 4 B g ) , W 1 / D ¯ ‡ q- A " ¾ 4V -, ! 69- ! Z [ ? i 4Y ;
  • 56. 8140 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (•) Y ;ˆ, ; • 3, 3, Û"; ! 3, 3 Õ"- Š D o ! - 5 5 6V 3 ! B o S Z [ 9- ! "- B o } 3 '&% (!" " ") ? 6 J o ; (,) ; ! " ¬ ? c Š C- - 5 q 6 3 69 ÷ -ø o , 6 / H , ? Z [ 9- ! "- B o } 3 '&% (!" " ") ? 6 J o ; (X) o 4 !" î Š - o Z [ 9- ! "- o B - / &.p% (¤V !" •, " ") ? 6 J 6Å: " - 9 , ! ! 4 !" î ; Z [ ? 4Y : " - 9 , ? !3 6 6 J 6 Å 9- ! H ‰ ; ? H 4Y Û J ; ? !3 !D 4Y ; (4) š o b - 6 Å 6 J 6Å (6) š o 4 o c o 9 '& (!") ;Z B (% (, " "); ? ( ) š o 4 o c o 9 '& (!") ;Z B ! „ 6 Å %% (Ë " "); (®) ú Ç Š; b - 6 Å 6 J 6Å (6) 3 - Hˆ Y ; " Z [ (') o B - / p ( •,) ˆ B -1 %% (Ë " ") ;
  • 57. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8141 (%) o B - / p ( •,) ˆ B 6 , '& (!") ˆ B 6 ? c Z [ '% (? " ") ; (L) o B - / '& (!") ˆ B 6 ? c Z [ &.p% (¤V !" •, " ") ; ( ) O Ô, A ¬ " Z [ (') o B - / p ( •,) ˆ B -1 '% (? " ") ; (%) o B - / p ( •,) ˆ B 6 , '& (!") ˆ B 6 ? c Z [ &.p% (¤V !" •, " ") ; (L) o B - / '& (!") ˆ B 6 ? c Z [ &.%p% (¤V !" Ë •, " ") ; ( ) 6V V " Z [ (') o B - / p ( •,) ˆ B -1 &.p% (¤V !" •, " ") ; (%) o B - / p ( •,) ˆ B 6 û '& (!") ˆ B 6 ? c Z [ &.%p% (¤V !" Ë •, " ") ; (L) o B - / '& (!") ˆ B 6 ? c Z [ &.'% (¤V !" ? " ") ; (±) g o 6V V , 7; o Z [ o B - / &.p% (¤V !" •, " ") ? 6 6Å; (B) -, , ; , ? c 69- ! o 2 " 6V 2 " ;
  • 58. 8142 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (Œ) " / Ÿ ; , o 2 " 6V 2 " 9 ; HJ " 69-; (q) •, ; ! 6 Å " o 2 " 6V 2 " 9 ; p ( •,) ;Z B 6 J " 6Å; (ä) !3 (B), (Œ) (q) o 6V V ; o Z [ p& ( ") 4 B 6 J 6Å o 2 " 6V 2 " 9 ; HJ " 69-; ( ) %.( ? H - (L) ? !3 %p, %., %+, %*, L., LM, (% (L 68 B - ! O ; ! O ; 2 ? c o J " 6Å, ! 69- " HJ o J B -! O ; ! O ; o9- ; ( ) 7; 5 o ! o J o ; (9) ! AÕS/ c ; (!) o - ¦ Š - ? c ; o ; ( ) International Financial Reporting Standard Š ! Right of Use ! ! 5 6 , / A! 4 : " - 9 , ? Z [ o H ’ P o Ø — Q 4V " z / Ÿ , H“ Z o 68 ! ; ( ) Š! 6 S4 Z (impairment loss); ( ) q- C- 6 8 ! ; !D 69-; (3) - W Z ; ; ; O ,।
  • 59. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8143 o È ।— ? H ’PG , (6) “ B o } 3 ” 69- D C- , ; o } 3 , q , 6Y B 4 • / 6 4- } 3 61r-J ; ( ) “ , 7; o ” 69-o H ’ P H ¸, 69- 6V A ! ! 5 o O , ! , g o 61r-J । p.। "F o ।(') ? 6V V i 9 À , pp ? !3 ( ) ? Z[ o 6V V !3 6 6 8 ! ; o "F o ‚ । (%) ? 62 6 “ "F o ” “o ” ? "F Z[ 7 ‚ o , ; ‘ 4 B ? C 3 ; 6 / 68 ! ? ? c H ! - । F_ 62 7; pM। 7; ।7; Š ! ; ¾ 1 H{| } 3 ; / 7; : " - 9 , International Accounting Standards (IAS) International Financial Reporting Standards (IFRS) 68 V ¼ 4 7k W 68 Š! 5 6 9- ¾ 1 , H H{| ; / } 3 7; । p+। 7; ।(') ? ; Z, o J 7; Š ! HÉ€J 4 ¾ 1 7k ? HJ Š ! 64- 7 k 9- Y।
  • 60. 8144 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (%) ? H ’PG , ( ) HÉ€J 4 ¾ 1 7k ; Š ! HÉ€J 4 ¾ 1 7k ‘ ’ ? ‘O’ ? 2 6 , O  = Š! ¾ 1 > H , 69-; ? O = ¾ 1 O Š ! V ¼ 4 7k; (O) “ Š ! 64- 7k” ;  (6) Š ! 64- 7k b - O , 7 S- (') ? c O , ; HJ Š ! us ¾ 1 Š - ; (%) Š ! 7k; ? (L) L+, (%, (*, p& .( 68 68 ! O , o HJ Š! H“ O ,, ! 9 ; ( ) Z [ ¾ 1 HJ Š! b - / 64- X  (') H , ! H ; 6 ; (%) " , HD Š ; (L) Y z 6 Y z x ¥ ¾ 1 6 ; (() Š 6 4V 7; Š ! 2 ; (p) 3 - o J E ² 6 /J / 4 Z [ 7; Š ! 2 , Z [ ¾ 1 C- HJ Š ! ; 64- O V ¼ 4 7k HJ Š ! 64- 7k , ।
  • 61. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8145 p*। ।7; Š ! ¾ 1 H{| HJ ¾ 1 F- Eˆ X F- 61r-J । .&। 4 68 ! W ।HN - 4Y , ? c o Z [ HN - T ; ? ? 68 H 9 9/ " ;, HJ o ? 62 6 68 ! z 4 , । .'। 7; - 6V V F ;।(') Š ! V ¼ 4 7k ! C- E F ‚ ¢ -7k 6 Z 'p% ( " ") ? 6 ; !"„ 6 J " G -8 ! , H " Š ! V ¼ 4 7k - । (%) Š ! V ¼ 4 7k ! C- E F 64- 7k 6 Z %p% (º ," " ") ? 6 ; H " , q- C- - W , HJ Š! E F 64- 7 k 4V ¾ ! । (L) Š , '**( ('**( '+ ) ? 6 _ Š B 6 " ! 3 - ; Š! ¾ 1 3 ; 7; H{| ; }J 9 ! ; Š! ¾ 1 7k Š ÀY ˆ । > 62 9- Š! .%। 9- Š! ।(') o J b - “ 9- Š! ” O 6 © rJ , 9 : ( ) C- 68 ! H ˆ 4 A!, } 3 » ; (O) ‰ C- Z Š C- AY5 q 6V H ˆ 4 A!, } 3 » ;
  • 62. 8146 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) b - HN š A! } 3 , 9 : - (6) o 9- _ Z , 6 / H ; ( ) 9- ‚ á ; (E) ;/Y "। (%) 9- Š! ¾ 1 6 4- 7; “ 9- Š! ” © rJ । .L। । o J F- 9- Š! > F- HJ 4 , ? 2 G - E B, F- 61r-J । .(। 9- Š! Z [ 68 ! z O ,।“ 9- Š! ” O Z [, b - O , 7 68 ! , 9 : ( ) o 9- _ C- ! A! } 3 ! o - 5 69-; (O) ; “ 9- Š! ” 64- H ’ P · 5 6 9- H " A!; ( ) ; RS 64- H ’ P, !3 ( ) (O) H m O o o , - 5 6V o । .p। Z [ 4 68 ! z ।? 62 i 9 À , 9- Š! b - O , 7 68 ! , 9 : ( ) ; ! " " z A! ? ; 68 - " ; (O) 6o > 4Y ? c 9- Š! " A! " ; ( ) 7; o J 5 o ।
  • 63. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8147 6S 62 6V V HN ..। 6V V HN । ! b - 7 6V V HN O 6 © rJ , 9 : ( ) Y ;ˆ, ; • 3, g 4V 3 ? Õ"- Š D o 6 ! 2 6 4- ; (O) !D ! / - ; ( ) L& ? - 6V O 6 © rJ ? c HN । .M। 6V V HN "F Z[।(') .. ? T éê , "F Z [, ? 62 68 “6V V HN ” Z [ ? 62 ; 4Y । (%) Z [ F- ! 69 6V ! ;; ! ? c 6 Å qB (any sum found credited) !O , 5 HN Š - ! 1 F4 o È ! 69 ! o È H " B 1 F4 , Z [ HJ 6Å HJ F- ! “6V V HN ” O 61-rJ । (L) Z [ ! F- Š ! ; · T o - ? c ; ! ! Š! / , Z [ (E+•+,) 6 Z ( +O+ ) 6 ;, ( +O+ )- (E+•+,) ? 69- HJ F- ! “6V V HN ” O 61-rJ , O  = B Š ! ˜ W, O= - 5 5 O ,, = O o ; 6V V o , E= B c , •= c 6o > , ? ,= E • o ; 6V V T z >।
  • 64. 8148 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (() Z [ ! 4Y ‡! 9- Š! o 6V Š! o J B ? H " Ó J Q 9 , ! C- " 7k V ¼ 4 7k 6 Z , Z [ " 7k V ¼ 4 7 k 2 9- Y, ! ‚ “6V V HN ” © W । (p) ~ J ; ! 69 ~ J " - - " F- ! 3, " , Z G A 7k, 6 / H , ? c 69- > ; RS F- ! “6V V HN ” O 61r-J । (.) ;4 / Ÿ 2 ; ! C- F- ? ; 69- > š ; ! HJ F- “6V V HN ” O 61r-J । (M) F- ! C- Š! 64- ; " 69- 6 " M 68 HN - T ; ? c " 69- ! HJ F-“6V V HN ” O 61r-J । (+) · ! À 3 Z F- ! ! ; / A > , 6 9- c 1 z H H , HJ ; / A 69-7k HJ F- ! ‚ ? “6V V HN ” O 61-rJ : " - 9 , ? H - b - Z [ 4Y , 9 : ( ) 3 ; o 69 9- _ , '**L ('**L %M ) ? 6 ¬ 9- _ C- !D u / o J · 69 A! À3; (O) o J ! ¥ ?– , Æ ; ! 5 H ˆ 4 ; !" H ˆ4 6Y ¦ ?– ,Æ " , '**L H 6 ; ¬ , -• o ?¦ B -3 ; § 4 ¥ Ž C- 4- ; H H{| A! À 3 6 Í- '& (!") ;Z B ; / A । (*) F- ! ;B , "ç4B, q- , 6 ; 69 ? c 5 O; 4 ; / 69- > ;, ? c > HJ F- RS ! “6V V HN ” O 61-rJ ।
  • 65. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8149 ('&) Z [ ¥ ?– , Æ ; rJ , ? c Š F- " • B o x •3 o ! " 7; > , Z [ HJ " 7; HJ F- Š ! “6V V HN ” O 61r-J : " - 9 , Š , '**( ('**( '+ ) 68 " 7; ! o 6V Š! › ; ? 4Y । ('') Z [ Š ! 6V o J B o 2 o 6V / · T , Z [ HJ 69- N · › X;, F-HJ ! ‚ ? “6V V HN ” O 61r-J : " - 9 , Z [ ? H - - · 6 " "F „ F- " , Z [ ? c " 69- HJ „ F- ! । ('%) Z [ Š ! / Ÿ ? ? B 4 ? B 4 7k 4 /- Þ Æ— } 3 " 7; '& (!") " " 6 , Z [ ? c '&% (!" " ") 6 1 6 9- p&% ( " " ") HJ F- ! “6V V HN ” O 61r-J । ('L) Z [ o J ! 6V o J B q , o x •3 o 6V / 6 T , · , ! 6V q 4B - B p ( •,) ;Z B 6 69-T , Z [ HJc › 69- N 6 T , · , ! 6V q 4B › X;, F-HJ ! “6V V HN ” O 61r-J : " - 9 , b - Z[ 7 ? H - i 4Y - ( ) u -v , - 1 B ? c 69- T ; ? H ! o H D ; ;; (O) o , 9- _ ? 4 F yY qB - ;B 69 ˆ ¬ ‰ C- › q 4B।
  • 66. 8150 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ('() Z [ ; ? ¥B o 4 Ÿ ? c ! › Š D 6 " "F - 4V - T ? ? c - RS F- > „ % (Ë ) F- 2 " , Z [ HJ % (Ë ) F- > „ F- ! “6V V HN ” O 61r-J । ('p) Z [ ! 'Mp, '+& %'% ? 6 " B - ! O; ? HJ " B - ? c !"- 6o > £ 5 , Z [ -O ? 69- HJ F- ! “6V V HN ” O 61-rJ , O - = 6o > £ 5 " B - r;- " B - ! "- 69-, O = 7; B - ! "- : " - 9 , Z [ o 2 J 9 ? H J ! H ‰ , Z [ ? H - 4Y । .+। 6V V HN Z [ 68 ! z 4 ।(') ? ; Z, F- o J “6V V HN ” O Z [, HJ o J C- ; RS 64- H ’ P, 7; o J o ? c o O , 68 ! z । (%) .M ? H - (p) (.) o .M ? 6V V H - 6 Z [ o 68 ! । (L) H - (') ? 6 O , 68 ! Z [, HJ O , Û J , । .*। Z [ 4 68 ! ।(') F- ? 62 6 Š ! O , ¢ - " / 68 ! ; ? Š ! Þ 68 ! । (%) O , 68 ! W Š - pp ? H m O ; ? 62 ? c Z [ 4Y ।
  • 67. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8151 62 Z ‘ ? 4 B M&। Z ‘ ? 4 B ।(') H - (%) ? ; Z, F- O c Z 6V O ‘ । (%) b - H m O Z ; O HN o 6V O HN ‘ , 9 :- HN O c ‘ (') (%) (L) '। 7; Z ; 7; ‘ । %। o Z ; o ‘ । L। 3B o Z ; 3B o ‘ । (। 4 ‚ o Z ; 4 ‚ o ‘ । (L) 6o >, £ 5 Y 4Y ? c HN O Z ‘ 4 B । (() 3 - o J E c Z ; HJ 3 - o J E c ‘ ? HJ 3 - 6 " ! o J E ! Ç ‘ । (p) F- O c Z HJ N 6V O HN ¢ - ‘ ; 6 ‘ Z 4 B „ . (X ) F- ‘ ।
  • 68. 8152 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (.) 6S 3 ; Z, o " HD o 6V / o J ‰; / FJ ;, HD w 4 G -w Z ‘ 4 B । M'। 6 , / 4 B ।(') ? 8 68 ! 6 , F- T o ¢ -c , 4- ; „ F- 6 , J । (%) ? ; o Y 6 , / 6 8 ! ; H 4 B । (L) 4 B 6 , / , 4- G - 4 B Z ‘ । (() 68 ! 6 , / ¢ -c ‘ 5 -1 4 B । !" 62 Z W M%। Z W ।(') ? 6V V ; Z, ? 4 o J / 5 Z W 68 । (%) Z [ ? 4 o J , W - 4 , Z [ HJ o J 6 /S - Š - H " B ! ? ? c ! > H " ! ÕS/ 3; 4V 4 - 68 ! । (L) q-, ) , o , © o , 6V HN , HN 4V Z W 6V V , !™ - । (() G - „ 7 éê , Š International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) ; ! " ; N RS 68 Z ? 9- ! ¸ । ML। Š , Y ! C- Z 5 9- ! ! O;। Š , L ( ) ˆ B ¶ Í- B - / X ? c 3 -, o J E, ; ? ! E- ! ~ J > o J F- B - , B -q- 6Y H •• ) Y ? ‰ [ ? ˆ 68 ; ? - ! - ( ) HJ F- 4V International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) ; ! " ; N RS 68 Z X ? ¸ ! O; X;
  • 69. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8153 (O) q- C- , , - !™ 68 X; ? ( ) International Standards on Auditing (ISA) 68 H Z X। M(। ! E- ! ~ J Z [ Z W ।(') Z [ o J ‘o ’ © rJ ? 5 4V H , Z W 68 , Z [ F- ! E- ! ~ J H{| Š ! " " W 68 । (%) F- ! E- ! ~ J Š ! " ", HJ F- "F G - ~ J B ’5 o ? Eˆ O , ~ J …† - 8 B ~ Jo 2 ; 2 - । (L) ? H ’PG ,- ( ) "! E- ! ~ J" 69- HN ! , ‰ , - 1 ~ J, ? N 1 ˆ ~ J Š - F 7 Š ! , ~ J 6 4 e F- 2 Š“ , ~ J 6 4 …† ! 8 . (X ) 2 "F ? c ~ J o 6V ; ~ J; (O) " Š ! " " W " 69- -4 / › Z 6 ! E- ! ~ J 4u o H - (%) ? 6 " 5 ~ J > - u 5 । Mp। 6 ¢ - r; , Y !।(') ! C- !D B -, 4 5 9, 6 qB - - ,; ; H m O ! , z ; 6T Y Z [ ? 62 i C- Z Z । (%) Z [ Z , ; W , H " ! 7 ¯ ¢ - Š - ûS , ! 7 ML ? 68 ¸ ? Z , Z [ H " c H J , c W ! c ।
  • 70. 8154 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 6 " . 6o , ! 6 " 9 62 6o , £ ! M.। 6o ।(') q-, 4 B g ) , o J © o J 6o ! । (%) Z [ ? o 6V 6V ! ; ; 8 o J 6o ! X, Z [, 6V ! ; ; i 9 À , H - (') ? 6 4 5 g ) , HJ o J 6o ! ; HJc - । (L) q- ? 6 g 4 2 6o ; । (() ? 6 6o — Z/ ! । (p) 6 " . ? ? 6V V i 9 À , ? 6 o J F- 6o > ! b - " - ; ; o9- , 9 :- ( ) ! 2 B -! O;; (O) '.. ? 'M' ? ; ; G - B -! O;; ( ) HN - , T , 4 ? ! 1 B -! O; ? 6 " M ? ; ; ; (E) 6o > O ; > o x •3 2 T : " - 9 , Z [ > O “5 F ” ? F- B > ' (? ) ˆ B ¶ Í- Z [ ? 4Y ; (.) 6o > HN o J Z [ pp ? 6 6 8 ! o , Z[ , HJ HN o J ; ‚ ? HJ H ! ।
  • 71. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8155 MM। B !।(') F_ 3 ; ? 6 " ' ? H m O o J C- 6 4- HJ F- HJ o J B Z [ 61r-J , HJ F- ; HN b - " - Z 61r-J , 9 :- ( ) B - B ! RS ; 9 9/ !O ; ? (O) B - HN ? ¾ / ! O; । (%) F_ 3 ; ? 6 " % ? 6 o J C- !D 68! 69- b - " - Z HJ o J ! B ! ! , 9 : ( ) HJ 68! B - B - J ! ;; ! 3 ; X; (O) F_ 3 ; ? 6 " % ? 6 !D 68! B HJ o J 68! G - „ ! "- B '&% (!" " ") ? 6 ; ( ) B - HN ? ¾ / ! O; X। M+। o Z [ ।? Z ? F_ 3 ; ? 6 " L ? - , " - ; ? z Z ;, F- B H 4Y u / o J ! 6 ; ! " u / o J ! b - / š - ( ) &.&L × ‘ ’; (O) &.'p × ‘O’; ( ) '& (!") ;Z B , ? ˆ 2 ,
  • 72. 8156 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ? Z [ ‘ ’ = 6o > , £ 5 4Y ? c ? Y 4Y ? c ! ! B , ? ‘O’ = F- F_ 3 ; ? 6 " L 68 ! B o । M*। 6o । C- b - - 6 4- ! 6o > , 9 :- ( ) 3 ; HN ! ; (O) Àˆ " , ; ; ( ) !Ç C- 5 F4 ‚ 4 4 । o È ।? H ’PG , "Àˆ " " 69- ? ˆ H Ô , 4 • ¥ Š ¬ > , O - ( ) o _ ; ? 4 , G - ; „ ? 5 H Ô J ; (O) o _ Ï •, : H 5 7; F- %p (º ,") ;Z B 6 ; ( ) ; !Ç o _ - © È 'p ( ) 4 6 । ) 62 Ÿ +&। Ÿ ।(') o J E !Ç 3 - 6 " ! B o J E , Z[ , 3 - H{| " 61r-J ; HJ " H Ÿ 5 " z ।
  • 73. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8157 (%) b - w[ 68 Ÿ , 9 :- B= × (O/ ), Z [- B= Ÿ , = B H 5 (3 - o J E " ), O= 3 - o J E > " , = 3 - o J E > " B । C 62 6 " +'। 68 ! 6 " > D ।(') ? Z, 68 ! 6 " > D C- 6 4- ‘o ’ O 61r-J ! -S 4V - , " - ? z Z F_ 3 ; ? 6 " ( ? ? 62 6 ¢ - " / X Ÿ A > । (%) H - (') ? 6 X Ÿ A > ; ! B 61r-J , B - RS 6 " !"- । (L) 68 ! 6 " > D H - (') ? 6 b - " - Z X Ÿ A ! , 9 : ( ) HJ D ? c o J ; ? o J C- , ; ,  (6) ) 6 _ W ‰ -; ; ! " 6 ‰ ; ( ) Š , '**( ('**( '+ ) ? g ? ; ! " ¬ 6 3 X ? c Š 4Y HN ! …† O 5 " 7; %& ( ") ;Z B b ;
  • 74. 8158 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (O) HJ D 2 6 ¾s X ? c o <“ Þ -Œ Þ à 4 2 ¯ ; ( ) O , : , H 6V -†sG - ‰ Š D ! ; ! " 6V D C- àG - o Ø 9 ; (E) HJ D  (6) ˆ ? T X; ( ) ? 68 Z X; ( ) u :/ ? ”9 / Z X। o È ।? H ’PG , “68 ! 6 " > D ” 69- F- RS D o X ? - ( ) ? 62 6 " ¢ - X Ÿ 4V q- C- 68 ! X; (O) RS F-HJ X Ÿ £ 4V 68 ! X। +%। q- C- 6 " > D 68 ! ।(') 6 " A > 4V o D 4Y - …† 2, q- C- - W , ! ! O; । (%) ! > O .& (F B) ! 2, q-, ; O !" ) , H - (') ? 6 ! O;5 ! H W 1 ! । (L) q- H - (%) ? H m O 2 W 1 ! o9- ;, 6 " > ! ˆ 6‰ / ý X ; ‚ ? , HJ F q- W 1 ! -1 HJ o D 6 " > D ‚ । (() ! J Q / … A ! q- ! ; । (p) H - (L) ? 6 q- C- !D W 1 ! éÊ ;, W 1 > ( (, ) 2 HJ ! q- B ! ? q- G - „ !" Þ - , ? N , H J !" 4 । (.) H - (') ? éê , 6 " > D ; à H ’ P q- c H J , c ? 6 68 ! ý Þ - , F ।
  • 75. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8159 +L। D ; ! ।(') Z [ 68 ! 6 " > D 6V D ; ! 4 Ÿ 9 ? ! H " ? - ûS , ( ) ; ! HÉ€J 4 7 k ; ? (O) ? ; ! 3 ; F- D 5 Z X, Z [ D ˆ 4V X 68 ! 6 " > D ˆ , ? HJ F- 4V "6V V HN " O © rJ । (%) ? H ’PG , ( ) D 68 ! 6 " > D D , , !- (6) D Z/ , ? ? 2‰ 2 , 6V D o ‰ : 7; 6 "T ; 69 ( ) ? o J o J -, !Š " , H/ D o ‰ þ: 7; , Z/ , ? ? 2‰ ! 2 6 "T ; 69 ( ) D YZ/ Z/ , 6V D / ˆ Z %p% (º ," " ") ? 6 " : ; 69 (µ) ? o J o J -, !Š " , H/ D / ˆ Z %p% (º ," " ") ? 6 " : ; 69 (H) Ë ˆ D ? ø !Ç । (O) "HÉ€J 4 7k" 69- }J 4 Š - (Ë ˆ Z 2 ë 7k; ( ) " D " "ç 6 9- o J 61r-J ।
  • 76. 8160 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 +(। 68 ! 6 " > D ।(') 68 ! 6 " > D 6V o ”9 / । (%) 68 ! 6 " > D ‘o ’ © V ? / । (L) 68 ! 6 " > D o Z [ C 3 ; 6 " ' ? H m O ; 6 , / 4Y । (() F- 4V 68 ! 6 " > D Z ! 6V D O , 68 ! 6 " > , H ; / ‘ । (p) pp ? 6 6 8 ! 3 ; HJ D H{| 4V 6 " A 4Y ? HJc H । +p। X Ÿ ; 6 8 ! ।(') Z [ ? 6 › - !O , 68 ! 6 " > D ? 62 - " - ; o9- X, Z [ H " 68 ! 6 " > D 6 " A ! ? HJ F- HJ D 4V W ! - । (%) 68 ! 6 " A > D HJc A ; ! " † W HJ !" 68 ! O ' (? ) N 2 q- B ; O ! ! O; ? HJc ! > ; q- N , H J !" 4 । (L) ? 62 i 9 À , q- 4 u 9-, ? 6 68 ! X Ÿ 4 B g ) ¢ -/ ; ‰ ।
  • 77. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8161 6 " M " 9 62 - +.। , HN - ।(') ", " O 6 , 69- " 4V ! s > o J, HJ 69- " , HJ O 6 8 B H 4Y Ÿ - । (%) u 5 / U ; Þ Æ— ‰ 69- " 4V ! s > o J ) 3 ; 6 " L ? 68 <! . ? H m O 4Y Z [ - । (L) Z [ - - o - - ( q q ) - Š ! X 6V C- Z B ", " H D ; 4V 4 6V 6 ¾ 4V ; ¸ u Z X , Z [ HJ ; I u Z , HJ F- 4V ! F- ! }J 6 , ; HJ F- 8 B 4V 4Y Ÿ - । (() H - (') ? (L) ? 6 - , G - „ H)¿D E B ‘ 4V H)¿D E B 69-˜ W £ । (p) Z [ ? 6 ! 6 T , ? 6 2 HN ! X ? -, e o B H 4Y HJc ! X X ; , , Z [ H " HJ -, C- ! O;5 ! ? !D ! / D , 6 "S F- 4V ? - Y [ 4 , HJ -, B - - । +M। ! !Ç ! ë - । ! ! Ç ë 69- " 4V ! s > o J HJc 69- ! ;, ! ë H , 4Y HJ F- 8 B ë 4V 4Y Ÿ - । ++। © 6 "T ; !D 69- HN - ।? 6V V Ô 6V © k ; 69- ! Z [ X Ÿ 1
  • 78. 8162 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 i 9 À , © k ; A / 69- ! ;, HJc 69- " 4V ! s > o J '&% (!" " ") - । +*। ¯ ! , Y ! !D 69- - ।— Z [ ! -S o J C- b - 69- "  ( ) 6 " M ? 6V H m O F ! 4V ~ J o 6V ~ J Š ! ; (O) ‚ ; ( ) HN ! , c 1 ; (E) }¹ , š 4 • , Z [ HJ " 4V ! s > o J HJc 69- ! qB ; / D7 k H - , 6 '&% (!" " "), - । *&। Z [ " - ।— 4V ! -S o J C- ! -S 69- ! ; 69- " 4V ! s > o J 69- " - , 6 %&% ( " " "), - । *'। Õ"- Š D 4V " 69- - ।— Y ;ˆ, úY 4 ; •, xq -, B•, B, " " , H { ! 4 , /Û ; ! -" ‚ ° 1 6V Š D 69 6 /Û 67 - F 4V 69- " 4V ! s > o J, HJ 69- ! q B b - H m O - , 9 :- " - - (') (%) / D7 k %p (º ,") ;Z B 6 ; '&% (!" " ") / D7 k %p (º ,") ;Z B 6 ; '%% ( " ") *%। , 2 g - । ! -S o J C- g , , 6V H ’ P O 4, § 4 , B ; /" ,Y ;, q ¥" 6V o J ( q ? 4• o ) 69- " ; 4 ! ; " z " 6 9- H p% ( •, " ") - ।
  • 79. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8163 *L। 6 / , 6 / [ , 4 , Y ! o J " 69- - । (') ,; ¡[, B B ; /" q T H ’ P " G - 69- " 4V ! s > o J HJ 69- " ; 4 ! ; " " z 6 9- H '&% (!" " ") - । (%) o J ,; ¡[, B , g B ; /" q T 6 / 4V 6V o J " G -69- " ; 4 ! ; " z " 6 9- H '&% (!" " ") - । *(। " , q H•, 3, Y ! - HN T ।(') " , H 6 / H , 6V o J ‚ 4V " , » , 3, ! -!Z / -!Z Š - 6V ! ? c 5 6V 69- " ? 5 A 2 Š 3 - 69- " ; 68 ! 6 Å 69- ! ;, 69- " 4V ! s > o J, " z ! 68 ! 6 Å 69- 68 ! A 9- 7k, Z[ , ? H " '&% (!" " ") - T । (%) Š 3 - ‚ 4 4 Š¿J o J HJ Š 3 - 69- " ;, 69- " 4V ! s > o J, ‚ 4 4 4V > 6 9- H '.p% (? !" •, " ") - । (L) ; Š o 6V Š 3 -, - ( ) " ; (O) ~ J 6 6V o J, -? B HJ Š 3 - C- - , 7k 7 k ‚ , HJ " HJc 6V o J B O × ? 7 k H p% ( •, " ") T , Z [ O = " 6V o J B Š 3 - 7k; = p% ( •, " "): " - 9 , B ¸ Š 3 - ‚ ; HJ " HJc 6V o J B " 6V o J B ‚ 7k ? HJ Š 3 - C- - , 7 k 2 9- Y L% ( " ") T ।
  • 80. 8164 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 *p। x /; ? 4 • B T ।(') ? 6V V ; i 9 À , " X Ÿ 6V A 2 , 6 / H , 69- " 4V ! s > o J, HJ 69- " ; [ ˆ B - ‚ A ! 2 c 1 z B 6 9- H &.L% (¤V !" " ") - 6 T T । (%) H - (') ? H m O ˆ B 2 - •/ , 3 • 6V A , 6 / H , ? 6 J 69- " ; HJc 69- " ; 69- " 4V ! s > o J /O x ? 69- - , O - " "= ? H - H m O •/ , 3 • 6V A , "O"= " q H• H - (') ? H m O 6V A , ? " "= " X Ÿ H - (') ? H m O 6V A H HN । (L) ˆ B , 4- 7k ; e 3, î , B A Z , D ? Ú ! " 69- 7k , 4- 61r-J । *.। · [ " > 69- - । 4 6V o J 4V ‚ ! H ’ P · [ O ; 4V ! s > o J, · [ " T ;, " > 69- p% ( •, " ") - । *M। ‰ · [ " > 69- - ।(') Z [ o 9- _ , ‰ · [ H - (%) ? 6 69- o ‰ ? c 6V 69- ~ J 6 o c 1 Þ à H ’ P o J, 6 à ; H m O , C- 6V o J, 6 à o J O ; H m O , ? B ; ! " ‚ 4V · A ! , Z [ HJ o 9- _ o J O- " · ! o J C- 4V " · 5 H L% ( " ") - । (%) Z [ o 9- _ , " ? c 69- o ‰ 6 · A ! O o J, 6 à o J
  • 81. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8165 ; H m O , o 9- _ " , 6 à o J E ; H m O , ? B ‚ / 69- > , Z [ HJ o 9- _ o J - " · ! o J E ? 68× ; / 5 ‚ 4V " · 5 H '% (? " ") - । (L) , , ; =, º þ 4, A , B …ˆ, X ; , … q ;, ! , =!, … ,, q ;, —» , B B , B , ; , / 4Y ;, , , ; ; ,, ! † , , ! , ; Q, O‡ , Y , ŠHB ŠHB : ", B, ; , A ? ; 3; 4V O ; 5 ‰ · [ O ; 6V 69- ~ J Z [ o 9- _ C- " · 5 H %% (Ë " ") - । o È ।? H ’PG , ‘ " ’ ; ? c o J y® , 6V o J C- HN ! 4 ‚ -"F B YZ/ 6V 2 us / 2 - ; । *+। =; ; 3 6 B C- " 6 9- H - । =; ; 3 6 B Š - • ; • 3 6V 3 , 4-, 6 / H , ! : C- Z 4 69- " ;, E B, HJ 6 9- '&% (!" " ") - । **। 4 ; 6 J " - । 4 Š 5 4 ; 4V !D 6 J 69- " 4V ! s > o J, ; T 6 J 69- ! ; p% ( •, " ") - : " - 9 , ; T ‹ Y Z [ - । '&&। " 69- - । " 6V H ë Þ ï 2 T 4V T o ; 4 O , Þ † Š - o 4V 69- " 4V ! s > o J HJ 6Å T 4 ! ; HJ 6 Å 69- ! , â 3B 6V 2 ! ;, E B, HJ 6 Å H •, " " (p%) - । '&'। Š 4 ! 3, Y ! - । ! Â D ; ZY 4 , ; 4V © 3 ) 69- " 4V ! s > o J, 69- " ;, B 6 9- H 'p% ( " ") - ।
  • 82. 8166 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 '&%। ‰ , Y ! - ।(') ? ; ! " ; N 6V i 9 À , o J o , -6 ˆ/ o , ; , ; o , -o 9- _ , ; 4 Š 69 H 4 3 V • Š , ‰ , ! 6V A! } 3 " ;, A! } 3 " 4V ! s > o J A! } 3 o J q B 69 A! } 3 " , G - E B, b - H m O HN - F 4  - (') (%) (L) '। Š Z [ %&% ( " " ") %। Š o 6V V o J Z [ '&% (!" " ") L। Ó Ô ; , h ; 6q- —J "Z _ , , B -q-6Y H •• ¥ 6Y ¦ § 4 • 6Y H •• , B -q- B 4 ¥ˆH B Z [ '&% (!" " ") (। u 5 / U ;, 68 ! 8 F ;, 68 ! - Y ; " ; Z [ p% ( •, " ")। (%) ? i b - Z [ 4Y , 9 : ( ) G -8 ! 3 ;rJ o C- Õ• 5 q 4B " á H{| A! } 3 ; (O) q- C- , "F !" ) , 6V / 6o > ! -S © । (L) ? H ’PG , ; 8 6 // B - ! O ; ; B -! O ; ‚ ।
  • 83. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8167 '&L। ¥ 6 3 o Z 6 9- A! > H HN - ।q ( ¥ 6 3 ) o A! 4 5 69- ! 4V ! s > o J o J 69- ! , G - E B, '&% (!" " ") - : " - 9 , q- C- , "F !" ) , 6o > / © -, Z [, ? 4Y । '&(। A! - ।(') Z [ - o J o 9- _ o 6V o J · · T A! " , Z [ HJ A! " ; " A ! H '&% (!" " ") - । (%) q- ! ! Z , Z, ? - ; O ˆ -3 B ! , ? 6 ! š 6 9- H - 4Y £ 5 - 4Y । '&p। [ } 3 - ।(') ? 6V 6V 68 ! - Y ; " ; TY ~Y ˆ ; u 5 / U ; © u 9- 6 "T ; 69- ) 5 [ H > } 3 6o F i 9 À , [ } 3 ! 4V ! s > o J HJc 69- ! ; '&% (!" " ") - । (%) F- " [ Þ Æ— p ( •,) ;Z B 6 ;, HJc 6 4- } 3 ? 6 - । (L) I ! " }¹ H 4- H“ ¦, - q; ¦, - q; ¦, H ¦, H ¦, H¦ ¥ ;- /¥ • ¦ H¦ ¥ ;- ¦ H{| A! ;/Y " - । '&.। H ˆ 4 A! HN - । H ˆ4 69 ; !" H ˆ4 6Y ¦ ?– ,Æ " C- 68 ! H ˆ4 AY ! s > o J q H•, A! } 3 " qB ;, E B, p% ( •, " ") - । '&M। ; !" o ; 5 7 k X Ÿ H HN - । ; !" o ; 5 7 k X Ÿ - 4V 69- " 4V ! s > o J HJc 69- ! ;, H H 4Y -¡ - ।
  • 84. 8168 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 '&+। 14- 3 ; 4V > 69- - ।(') 14- 3 ; Š - 14- B ! 4V 14- B ( 4q ìH) ! o 2 4 5 B 6 9- H '.p% (? !" •, " ") - । (%) 14- B ( 4q ìH) 6 B , 2 14- 3 ; Š - 69- ! 69 • " ?– ,Æ ( ?–), 6Y – B - /- (?? ? ), ; !" B ; H " - ;B " ( ˆ ) 6V o J ; !" B ; H " - ;B " ( ˆ ) ? ~ J 6 69- 4 ! , HJ ~ J " 4 5 B 6 9- H M.p% ( !" •, " ") - । (L) Z [ - 14- ; Z [ • " ?– ,Æ ( ?–) F ! 6Y – B þ - F ! (?? ? ) ! 69- ! 4 ! , Z [ HJ 69- " 4 5 6 9- H M.p% ( !" •, " ") - । (() H - ('), (%) (L) ? i 9 À , Z [ q- o J C- !D ! Z , ; O / ! ! , Z [ HJ o J }J ? H m O b ! 4V ! W ? ? 69- " 4V ! s > o J b - / 69- "  ( ) - o ; 69 (O) ! H m O - Z। '&*। / Ÿ HN - ।(') Z [ ! -S o J- ( ) › Š D; (O) B; ¥ H4; ( ) O ; ‰ ÏY • : ; (E) 4; o 6V 4; , / Ÿ Z [ HJ o J HJ Š D / Ÿ " ; ! / Ÿ H p% ( •, " ") - ।
  • 85. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8169 (%) Z [ RS N - !O , › Š D ; C- ! !D ! 6 Z 6 , Z [ b - - 69- 3 ! , ( ) ! ;, ¢ -6 "; (O) - ! 6 Z 6 ;, ÝÀ 6 ÝÀ। (L) Z [, H " ? Ë ’ P 5 ! / D , - 3 å Ó ? - ! ! , HJ N › Š D ; 7k z ? ; Z H }J, Z [ H - (') ? 6 !D ! ; -1 HJ › Š D / Ÿ > H - z । (() ? H ’PG , "/ Ÿ " 69- " , H 6 / H , ;4, / uD (tenancy) ~ J ® 2 [, 4 [ ? — / o 4V ! । ''&। / " ;, 3 • • , Y ! ! 4V - ।— Z [ / " ;, 3 • • , Z, Z[ , ;, B;, H ˆ • • / Ÿ ‰ o 4V ! -S o J C- 6V o J 69- " , Z [ HJ " 4V ! s > o J HJ 4V " ¢ - H p% ( •, " ") HJ " - । '''। Š D 6 T Z G HN - । ‰ Š D 6 T 4V H ; Z G ! 4V ! s > o J, Z G ! b - - ,- ( ) ‰ Š D ˆ - " , Û / Y • • q- ?; 6 ‰ ; Z G > B 6 9- .% (X " "); (O) ‰ Š D ˆ - " , Û / Y • • q- ?; 6 ‰ ; Z G > B 6 9- L% ( " ")।
  • 86. 8170 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ''%। ! > / - H HN - । > ˜ W 4V > ! > / - 69- " 4V ! s > o J, 69- ! 4 , ! B 6 9- '&% (!" " ") 6 T - T । ''L। …; 3 q- ? 4 • " - । …; 3 q- ? 4 • " 69- " 4V ! s > o J, 69- ! 4 , ! B 6 9- 'p% ( " ") - । ''(। ËYN - ।(') ? i 9 À , ; !" ËYN H“ q- ËYN 4 6V o J, ËYN 69- " ; ! 6 9- .% (X " ") T , - " । (%) Z [ o J ËYN HN ! F- ? 6 6o >, Z [ ! ! Z , q-, HJ F- c T - o 69 8 / £ 5 T - 4Y - Y । ''p। ; ? ¥B H“ ( q /; ) B — ; C- > - । Z [ ; ? ¥B — H“ (k ¦ q /; •) o 4 Ÿ o J , 7k (subsistence money), Ÿ / Ÿ 6V o _ ; — H“ H ’ P 63 6Y B - ~ J ; O ~ J ) > Z ;, H 6 / H , — ; 69- ! , Z [ HJc 69- ! ; B 6 9- H 'p% ( " ") - । ''.। ! " ? 4• !D " © - । Z [, · [ " - ; ! - " 6 o 2 > ‚ > 4V 69- ! , ? 4• ? ‚ > 69- " , , 4- © ! , I ! " s H 6 / H , " , , 4- © ! o '&% (!" " ") 6 T - T । ''M। ;/Y " - । ; !" ¬ Š 6V Š }È - - ( - ), " • ;/Y "
  • 87. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8171 ! ;, 6 ; ! " Z [, HJ ;/Y " - , ( ) " • ! Š , ; Š H 4Y ; (O) " • ! Š o o J , HJc ;/Y " T o J ! " J 0 (ˆ ? ) ; '&% (!" " ") HJc ;/Y " T o J ! " J 0 (ˆ ? ) ; 'p% ( " ") - : " - 9 , ? Š ;/Y " Z [ 4Y , ! HJ ;/Y " F_ 3 ; 6 " ' ? !3 L% ? 6 6o > 9 । ''+। ;B , Y ! > - ।;B , "ç4B, q- , 6 ; 69 ? c 5 O; 4 ; / 69- > ; 69- " 4V ! s > o J, HJc 69- ! ;, %&% ( " " ") - । o È ।? H ’PG , “ " 6 /o Jˆ 69- ‚ Š D 7k O HJ 4 ! 69- Š! ) ! । ) 62 6 B - ''*। 6 ! - T ।(') ? 62 6V V i 9 À , H - (%) ? Z, Z [ ! -S o J ! s > 6V o J 6 ? c 69- " ? 6 HJ 6 4V z, Z [ HJ 69- " HJ 69- ! , ! 4 ? 4• " 4V ! W 9 , ! 6 9- H - , 6 L&% ( [" " "), - T । (%) Z [ q-, ? Ë ’ P 4 4 [ > ! / D ûS ! > L& ( [") ! 2 ? - ! ! , 6 1 ~ J 6V ; ! " ! £ 5 ! , Z [ H - (') ? H m O " - o £ 5 - G - ।
  • 88. 8172 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (L) ? 6 - 5 , H HJ - X, HJ H Y ! ; ‚ ? ! H ‘ । (() Š " ¾ 1 6 ! Z 7; H{| ;, HJ " ¾ 1 - 4V ! o J , Z[ , C- Z, HJ 7; H ! " ;, HJ ¾ 1 - । (p) ? 6 › o J 4 ; ? 6 › - ‚ । (.) 6 b - 69- B ; ? 6 HN - 4Y , 9 : ( ) x" 3; (O) ô ! 69-; ( ) ˆ ! 69-। C 62 HN T '%&। ! ! B T । " , ¥ ? Ë ’ P Z > 6V - - ‚ ! 7 k H - , 6 %&% ( " " ") , HN T । '%'। 4 " J > T ।4 " J, - ‰ "Z yY , ;  ( ) 4 " J > ? 4 • 7 4 " J > õ • ! ! ? 4 • 7 4 " J > ! › /- , 4- 3’ '&% (!" " ") 4 , ; ! 4 ! ; (O) I ! " - ‰ 6 / , %&'L (%&'L (+ ) ? * ? 6 ; • AY ! 4 " J > ? 4 • ? - ! O;5 ! p& ( ") 4 B , ; 4 ! ।
  • 89. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8173 '%%। õ 3 q- ? 4• ! B T ।Customs Act, 1969 (Act No. IV of 1969) ? 6 68 ! õ ? 3 q- ? 4• C- ‚ ! > ; õ ? 3 q- ? 4• ? š " H , " , ¥ '&% (!" " ") T । '%L। > T ।(') o , ‚ > C- > 2 > 69- > 4 ! ; B > '% (? " ") - G - F 4 । (%) Z [, q-, ! / D ? - ; O / ! ! 9 , > ? 6 6o > £ 5 z, ; o ! H m O 4V ! - o ! H m O £ 5 - G - H F 4 । '%(। , / H " , Y ! ! !" - । 3, , 4- © , 6 / H , 5 / H " ? 2 b - 4 !" 69- o J " 4 ! 4V ! s > o J 69- " 4 ! ; HJ " 4 5 6 9- H '&% (!" " ") - , 9 : ( ) ; ! " !D 4V; (O) o J C- ! " o J F ! 4 4V; ( ) g 6V H ’ P 6 ; Ï B3 - o 68 ! 4V: " - 9 , (') § 83Y , , / " , G - 4, - , Û"; 4 6V 4 4V Š ! ~ J !" ; ! " 69- 69- " 4 ! ; HJ " 4 5 6 9- H M.p% ( !" •, " ") - : (%) !" b - 6 9- - , 9 : (6) F_ 3 ; 6 " ' ? !3 'M LL ) B —- 69-;
  • 90. 8174 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) 3B Y ;Ê 69-, ! HJ > F_ 3 ; 6 " ' ? !3 %' ? B —- 69- । '%p। Š D ¾ 1 , Y ! T ।(') Registration Act, 1908 (Act No. XVI of 1908) ? section 17 ? sub-section (1) ? clauses (b), (c) (d) ? 6 ! ;; !¾ 4 ¬ 4V ! s > ¬ - - , - " o , ! ;; !¾ 4 ¬ । (%) ? 6 T Z [,  ( ) 4 Z [ Œ '..p (? !" F » " ") %& ( ") ;Z B ; (O) ‰ , / , Y B, 6Y B - • Õ ? Z [ - B ' (? ) 4 B ; 69 ( ) ! ; ; H m O 7 k H '&% (!" " "), 6 , 6 । (L) ? i bc ! ; ; Z [ 4Y , 9 :- ( ) ¬ Š D Z > o 9- _ C- ; (O) · o 9- _ B !D ¬ Š!; ( ) ; !" H ˆ4 6Y ¦ ?– ,Æ " C- 68 ! AÀ AY D ¯ x ¥ Õ" ; 4 / ; 69 x ¥ Õ" ; 4 / ; Š D ¾ 1 । '%.। ; ? ¥B — H“ B T ।—(') Registration Act, 1908 (Act No. XVI of 1908) ? — / 6Y B - • ¾ 1 4V ! ;; !¾ 4 ¬ 4V ! s > o J, - ! -1, ¾ 1 C- — H“ o 4 o J B ¾ 1 ! ;; ! ¬ ।
  • 91. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8175 (%) ? 6 T Z [,  ( ) H ’ P - / 6Y B - • Z [ ' (? ) 4 .&& (X " ) B , (O) H ’ P o 4V ; . (X ) 4 p&& ( •," ) B , ( ) / 6Y B - • RS — Z [ ! ;;7 k p% ( •, " "), ? 6 । '%M। ¥Y Š, B - 3, ˆ -4 ! " " T । ¥Y Š, B - 3, ˆ -4 68c 5 6V i " , » 3, H 6 / H , " ; " 4V ! s > o J HJc " 69- '&% (!" " ") HN - । '%+। Š D 4 T ।Registration Act, 1908 (Act No. XVI of 1908) ? 6 ¬ 4V ! s > - - 6 Y '& (!") N ! ‰ Š D 4 Š - ! ;; ¬ , ! HJc Š D 4 7 k H (% (, " ") " । '%*। B HN ! T । B ¸ X o ¦ ; 4V ! s > o J, o ¦ ; ;, HJc ¸ B o ¦ ; B 7k '&% (!" " ") T । o È ।- ? H ’PG , " B HN ! " 69- c : o , ; E W B HN ! । 'L&। B ¸ B T । B ¸ ? / B ‰ ( : ) , %&'L (%&'L p* ) ? 6 B I 68 ! 68 4V ! s > o J, HJc 68 ! H ,
  • 92. 8176 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ! HJc 68 ! H 4V ! H " C- Y b - " , ; G - F- " ! ! , 9 : ( ) ? " (one section) B / B 4V- (p ( m") 4 B ; (O) !Ÿ " (one and half-section) B / B 4V- M& ( D ) 4 B ; ( ) Ë " (two section) B / B 4V- *& ( ) 4 B ; (E) u " ¼ B HN ! / B 4V- ' (? ) ;Z p& ( ") 4 B । 'L'। xq ; • ! T । 4Y ; • 4V ! s > o J ˆ 4Y ; • 4V b - T , 9 : ( ) ä ! Z ˆ " , ä HD ˆ " ,»T ˆ " L ( ) 4 B ; (O) 6V ˆ - " % (Ë ) 4 B ; ( ) 4; ! !3 Û / ' (? ) 4 B ; (E) Û / p&& ( •," ) B । 'L%। 4 4 o T । 9 9/ Z > ¥ " 6V C- Z, ! ; / Ÿ 5 [ , ! …, q ‚ 4 4 B - õ • ! , ! HJ ! RS H " - W ! T ? ; ! " " ! " o B ; ; H p% ( •, " ") ! : " - 9 , Ë !" C- !D F › › o 5 ; H L% ( " ") T । 'LL। P ; T ।(') o J ! -S ; ‚ Š D ; J ! [ 2 P ; ;
  • 93. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8177 HJ ‚ Š D us ¾ 1 69 6 ,, - 68 ! G - B 7 k H '&% (!" " ") T । (%) P ; , Z [ '% (? " ") HN T । (L) P ; 2 ÏB 4 ; ? 6 - 4Y । (() ? H ’PG , ( ) “ ‚ Š D ” 6 9- ‚ Š D 4 , 4; ;, = ;, ; 4 , 6 4 , 6 3 (octroi duties) 6V V , 6 / H , T 6 o J 4 ! 6 61r-J , 4 ÏB 61r-J ; (O) “ ! -S ; " 69- 6V C- Z, H B - " ‰ , - - , 62 !", !" -! Š“ ! ;; ) 68 ! ; ! " ; N 6 68 ! _ D Š । 'L(। " ¾ 1 T । o J 6 o J B ; rJ ? c Š " ¾ 1 ¬ 4V ! s > o J HJc ¾ 1 ¬ , ! ¾ 1 o J ¾ 1 " 6 / 7k ? V ¼ 7 k cv_©‡K¨i H 'p% ( " ") 4 ! , ; ¬ ! J । o È : ? H ’ PG , ( ) “6 / 7k” 69- AY C- - 7k ? 6 J 69- 61r-J ! H - (6) o x •3 2 Š“ ; ? ( ) ! B - 9 9/ ! "- ; (O) “V ¼ 7k” 69- " ¾ 1 G - 5 7k ! (valuation report) " ! 7k (Professional valuer) ) - V ¼ 7k;
  • 94. 8178 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) “ " ! 7k (Professional valuer)” ===== " ! 7k y® । 'Lp। H ˆ4 ¾ 1 T ।(') ; !" H ˆ4 6Y ¦ ?– ,Æ " , Z[ , ¥ ?– ,Æ " ¾ 1 E F Õ• " • , ; • Š Õ• ¥ ?– , Æ ; rJ H~ ; 3 ¦ ? H B ¾ 1 68 H~ ; 3 ¦ Õ• ¾ 1 7k ? H ˆ4 H~ ; 3 ¦ H B 6 T O , 2 9- Y p% ( •, " ") T । (%) ? H ’PG  ( ) “ ¾ 1 " 6 9- H , ! , H ; 6 - x ¥ 6 ‰ 1 61r-J ; (O) A Z H~ ; 3 ¦ H B "‰ 1 7k" H ˆ4 ? ?– ,Æ " ¥ ?– ,Æ C- !D ! ë 9 H ˆ4 H~ ; 3 ¦ H B 7k ‚ , 69 O ? H ˆ4 H~ ; 3 ¦ H B ? c ! O H ˆ4 H~ ; 3 ¦ H B "F HJ ! 7k। 'L.। ¥ ?– , Æ " • ! " ‰ 1 T ।(') ¥ ?– , Æ - - - ?– ,Æ q H~ ; 4" , %&'L (%&'L 'p ) ? 6 _ ¥ ?– , Æ " • " ¾ 1 H{| ;/Y " ? > H " ¾ 1 , " E F HJ " , E B, 'p% ( " ") - । (%) H - (') ? 6 " ;/Y " ? > H ’ P ?– ,Æ q H~ ; 4" , %&'L (%&'L 'p ) - G - " 64- 7k HJ " 64- 7k T । 'LM। ¥ ?– , Æ !Ç ! B T ।¥ ?– , Æ - - - " , q , H~ ; 3 ¦ ¥ ?– , Æ ! Ç ) !D H ˆ4 ; ! 7k " ; &.&p% (¤V !" ¤V •, " ") T :
  • 95. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8179 " - 9 , ? ; rJ AÀ ¦ ¾ 1 Z [ 4Y । 'L+। 4Y / , ; B T ।(') H - (%) ? Z, B ¬ 3B 4V ! s > o J C- Z B ¬ 3B , ! b - H m O " 6 T , ; B ¬ 3B ! ! O; , 9 : Ÿ 6 T (B ) (') (%) (L) '। p% 6 "S '. ( F ;) 4 %। p% 6 ? c '' (? ) 4 p&& ( •," ) L। " : LM ( • [") 4 p&& ( •," ) (। q ; q '. ( F ;) 4 p। " : / ¥ '. ( F ;) 4 .। " : ? c / ¥ . (X ) 4 p&& ( •," ) M। }/ %( (, ") 4 +। p ( •,) B 6 ; q Y ˆ "S x , ; • ; '. ( F ;) 4 *। '.p ( !Ÿ) B 6 , p ( •,) B 6 ? c ; q Y ˆ "S x , ; • ; * ( ) 4 p&& ( •," ) '&। '.p ( !Ÿ) B 6 ? c ; q Y ˆ "S x , ; • ; ( (, ) 4 ''। /Y , H§ ; , § – 6 B – ( (, ) 4 '%। " : • – Y '' (? ) 4 p&& ( •," )
  • 96. 8180 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 'L। " : ? c • – Y ( (, ) 4 (%) Z [ ? N 4V ¬ ! 3B Z [ H - (') ? 6 " o ¬ ! 3B N „ N N - ; L& ‡ O NG - T । (L) Z [ N o J H - (%) 68 6 T " o9- , Z [ „ N HJ o J C- " o 6 T +O - , O  = G - „ N N - ; 6 " 6 T , ? O = " N H - (') 68 " o 6 T । (() H - (') ? 6 6 T T , ! B ˆ b - o J _ , 9 : ( ) ‰ C- Z; (O) ‰ 6 , -w , - ; ( ) I ! " ×B , ; ! " ×B " , 4 E 6Q Œ !> 7 ; (E) ; ! " ! " H“ 6 " 4 ? J !> !> 7 ; (•) ? rJ (Monthly Payment Order) "Z _ ; (,) Ó Ô ; (public university); (X) 4BrJ W } J W ;
  • 97. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8181 (4) 6 T " - q- ˆ -3 B T _ । 'L*। Û , ; T ।(') Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) ? 6 ! s > o J HJ Ordinance ? section 9 ? 6 Û /- ˆ -3 B ! section 12 ? 6 /- ˆ -3 B , ! /- ˆ -3 B > /- ˆ -3 B ! b - H m O " 6 T 4 , ; J , 9 : Û - 6 T (B ) (') (%) (L) '। 6/Y1 Û- 9 [ 4 Û- Z [ ! ; [ Z / D [ '%p (? " º ,") B । %। 6/Y1 Û- 9 ; ; 4 -, • ( ß ) ¥ Z [ ; ; Z / D T B 4 'M& (? " D ) B । L। 6/Y1 Û- 9 ; ; 4 q Š 4- Z [ ; ; Z / D T B 4 '%p (? " º ,") B । (%) Z [ ? N 4V /- ˆ -3 B ! /- ˆ -3 B Z [ H - (') ? 6 " o /- ˆ -3 B ! /- ˆ -3 B N „ N N L& ‡ O NG - T । (L) Z [ N o J H - (%) 68 6 T " o9- , Z [ „ N HJ o J C- " o 6 T +O - , O  = G - „ N N - ; 6 " 6 T , ? O = " N H - (') 68 " o 6 T ।
  • 98. 8182 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (() ? “ Û- (Inland Ship)” ? “6/Y1 Û- 9 (Inland Water)” ; Inland Shipping Ordinance, 1976 (Ordinance No. LXXII of 1976) ? g 9 “Inland Ship” ? “Inland Water” y® । , 9-62 ; '(&। g ।? 6 " H ’PG , (') "69- " 4V ! s > o J" ;  (6) ", " O 6 ? c 69- " Z [ u - Z [ - ‰ C- Z, Š _ , Z [ 68c C- Z, Š _ ? H ! - - 61r-J ; ( ) " 9- Š! " O 6 69- " Z [, HJ 9- Š! AY ‰ , Š 6V _ 69 HJ ‰ , Š _ - - ; ? ( ) ? 6 z 6V 69- " Z [ ? 6 " 6 HN - T 4Y ? c 69- " Z [, u 69- ! 69 69- ! Š 6V _ ;, H - - 61r-J ; (%) “~ J” 6 9-H -~ J, H -H -~ J, 68 (subsequent) ~ J, ® (agreement) Ú ¾ (arrangement) 6 / H , 61r-J ; (L) “ ! -S o J” 69- ( ) Š , 3 -, o J E, x ¥ ;; (O) ; - /B B - " ; ( ) ! " ¯ ! , ! " ?• 4 ; ! " _ E ‰ ; (E) ;, õ q ¥ • ; (•) F- ? ˆ B 6 B - / "S - - Ï B3 -, 6V ! -S o J , 6 / H ; (,) F- ' (? ) ˆ B 6 B - / "S B;, H ˆ • , x • B -? 4 •;
  • 99. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8183 (X) 5F ? c o J , B, Ÿ, 4! -, -; 6V V 4 ‚ HN ! ? 4 Ÿ ; (() “ " ” ; ‰ 1 , qB, " ‘ " !" ! -" 61r-J ; (p) “ / D7k” ; b - L ( ) ˆ F 2 6 y®  (6) ~ J 7k; ( ) ; / 6Å; ( ) " । '('। o " ? Z [ T - G - - T ।(') Z [ 69- " 4V ! s > o J o " , Z [ b - W 6 Å H 4Y - , 9 : = ('&& × )/('&&-O), O  = - H ’ P 6Å, = o " ? , O = 4Y । (%) Z [, o " , ( ) B -! O ; H ‰ 2 û H H ‰ o9- X ; (O) o x •3 2 " T o9- X , Z [, H - (') ? - ‘O’ ? 62 8 - । (L) ? H ’PG , “ o " ” 69- ~ J Ú ¾ HN - T o " C- " । '(%। HN - T ।(') ''* ? o Z ? 62 6V V /“c 9 ;, ? 62 6
  • 100. 8184 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 - T Z [, B - T o J B - ! O ; H ‰ o9- ; HN - T 4Y 6 Z p&% ( " " ") 6 । (%) /“c 9 ;, ? 6 " 6 - T Z [, B - T o J ~ J7k, ;, / Ÿ , 3, , 4-, } " , ! 6V 69- " 6 / H , ! 69- o x •3 2 T ; HN - T 4Y 6 Z p&% ( " " ") 6 । '(L। - , T , Y ! o9- 3; 3;।(') Z [ o J ? 6 " ; 6  ( ) HN - T o9- ; (O) 6 Z 5 - T ; ( ) HN - T 68× ; 4 ! o9- 69 - T , 69- 68× ; 4 ! ; (E) 6V ; o9- , Z [ ? c o J O; ! ‚ । (%) H - (') 68 O; ! ‚ o J, ? 6 6V ; 4V ! éê b - 69- " 4V ! 9 , 9 : ( ) 69- - T ; (O) 69- - T P ? 5 / - T X ? Ë 9- Y 69-; ( ) - T 69- 68× ; 4 ! 69-; ?
  • 101. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8185 (E) 6V ; ; o9- 6 '& (!") ;Z B । (L) H - (') ? H m O 69- " X Ÿ , H - (') 68 O; ! ‚ o J H - (%) ? !3 ( ), (O) ? ( ) ? H m O H b - !D 6 J 69- / D 6 Å H %% (Ë " ") 6 J 69- " 4V ! , 9 : Z[ 7 6 J 69- / D (') (%) (L) '। ? 6 " ; 68 - T o9- HN - T । %। - T HN - T X। L। - T H F 4 ! 4 ! HN - 69- F 4 ! । (() H - (L) ? 6 6 J 69- ! HN - T - O F 4 ! O -1 : " - 9 , ? c ! %( (, ") 6 । (p) H " H - (') ? H m O o J … J A ! B H - (%) ? 6 " z 69- H - (L) ? H m O 6 J 69- ! 4 ! Z T । (.) Z [ , _ , C- Z, 4 , T , ‰ , H B 9- , ; RS X ? c - ™ HN - T 4V ! s >, Z [ ( ) 69- " 68 ! 68 4V ! s > u / o J o J ; 69
  • 102. 8186 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (O) X Ÿ [, 4 " , ; •, B ! , 68 ! 68 ! 4V ! s > u / o J o J , ? 6 , 4 6 J 69- " 4V Û9/ ”9 / ! । (M) Z [ , _ , C- Z, 4 , T , ‰ , H B 9- , ; RS X ? c - ™ o 6V o J _ HN - T 4V ! s >, Z [ ( ) o J _ 4, ? (O) 69- " 68 ! 68 ! 4V ! s > u / o J o J  ? 6 , 4 6 J 69- " 4V Û9/ ”9 / ! । (+) o J B T z - z, 2 H - (%) (L) ? H m O ; 69- ¢ -/ " 9 ;, H - (%) (L) ? H m O 69- ! ! Z T । '((। 5 - , T " o - , T " ˆ -3 B ! 3; 3;।(') Z [ o J 5 - , T 68× ; " o , HN - , T " ˆ -3 B ! , Z [ HJ o J, 6V ; 4V ! , H éê , 69- - , T 68× ; 4 " 4V o J / ! 9 । (%) H " o J / ! o J … J A ! B H - (') ? 6 " z 69- ! 4 ! Z T । '(p। - , Y ! ˆ -3 B।(') ? 6 " ; 68 o J - T , HJc - T o J B - T X, HJc - T Š - ? ˆ ˆ -3 B ! , O H mO 9  ( ) o J B - T X ! " J 0 (ˆ ? ), ! 9 ; (O) ! - T 5 6 9- ;
  • 103. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8187 ( ) 7 6 - T X; (E) ! - T 5 69- 68× ; 4 ! 1 ; ? (•) - 6V V F । (%) q-, 4 B g ) , b - F ! - , 9 : ( ) ; W , " q ; ŠHB q ; 2 , T - ˆ -3 B ! Z[ 7 ; (O) HJ ; , " q ; ŠHB q ; ˆ -3 B ! W । '(.। - 68× ; 4 ! ।(') ? 6 " ; 6 - T 5 ; 69-, - 2, 69 q- C- !D ! -" 68 , - T o J C- 68× ; 4 ! । (%) ? ; o , o J, YZ Z/ , 69- -, ‰ (H 9 •), - T , ? ? c / 69- -, ‰ (H 9 •), - T ; ? 68 4 । '(M। HN - T à , ।(') " , ; , !"- , ; , ÷ ; • ; 4• ; C- ; O / Z > C- Z HN - T , ; ZY ? 6 " ; H ’ P ( ) o J _  (6) Q , ‰ , ‚, ? W Z 69- - ™ q- G -Q - " ; ( ) ŠHB Z ;/Y (available) ? žq H D Œ z § V (format) Œ (text) ÎY ; x •3
  • 104. 8188 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 Z Š“ œ, q J " ; ( ) ; q- ¥ Z H D, 4 6V ÞB ?–x (extract) ; (µ) q- Ž ¥ " ; (H) œ, , ! ;; !, 4 Þ B RF ; (¶) 6V V ! ;; ! " J ,Ì ¥Y Š X ! ? H ! ?–x ; ; (·) , ! ;; !, ; q- ¥ 4ç ? 4 ! !O ; O ; (?) o J - ; 9 ! -" ! ; (O) c H J c "Fg, 7k - 4 ! । (%) ? 6 Z > C- Z o J Q ‰ " ; " 6 / oJ ! , ¬ 6 ë€O ;, HJ o J 6 p& ( ") ;Z B 4 । (L) o J ? ? ? 6 " ; ; o9- ;, H " HJ o J C- !D o È ; WG - , c o È 68 ‰ ? 3 / - Š“ c 4 ! । '(+। 6V V W éê Z ।? 6 " 6 - T 2 Z 6V V W ! Z éê J । '(*। HN - T Z [ ! } J। Z [ ? 6 " 6 69- T - ? 68× ; 4 ! , Z [
  • 105. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8189 ( ) o J B - T X o J C- " X - , ; (O) ? c - T Z [, !3 ( ) ? H m O o J - , Z[ , T † W c o ‰ T ? o ‰ T ; - , Z[ , T ! } J । 'p&। HN - 5 T 5 qB ! ।(') ? 6 " 6 HN - T 4 ! ; HJ o J - T X o J H " X - , । (%) H - (') ? 6 " ;, F- - T X, F- HJ o J ! - Z [ H qB ! । (L) Z [ o J C- 6 o J Z HN " , Z [ H - (%) ? H m O qB HJ 6 o J ! - Z [ ! । 'p'। - Z [ " । ! C- ? 6 b - Z [ " z , 9 : ( ) ? 6 " ; Z P - T ;; (O) - ! " z 6 Z - T 5 ; E B ; ( ) ? 6 " 6 ! - T ; HJ Z [। 62 6 T " 'p%। B ¸ B 6 T T ।(') B ¸ _ B 7 k L% ( " ") 6 T " ।
  • 106. 8190 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (%) H - (') ? 6 " 6 T 'pp ? 6 " z 6 T I[ ¾ ‘ z । (L) ? “ B ” ; y® -O, Z [ = B (gross sale), ? O = HJ B H 7k 4 ¢ …Ö, ! 9 । 'pL। o J B ; B 6 T T ।(') Y o J B ; HJ B Z Z 4V 4 X - ‚ ? - W 6 T " । (%) H - (L) ? Z, B ¬ 3B 4V ! s > o J C- Z B ¬ 3B , ! b - H m O " 6 T , ; B ¬ 3B ! ! O; , 9 : Ÿ Æ Y ˆ 6 T (B ) (') (%) (L) '। 'p&& Mp ; B ¶ Í- ? c ˆ B 4V %p (º ,") 4 %। 'p&& Mp ; B ¶ Í-, %&&& '&& ; B ¶ Í- ? c ˆ B 4V p& ( ") 4 L। %&&& '&& ; B ¶ Í-, %p&& '%p ; B ¶ Í- ? c ˆ B 4V Mp (º, D ) 4 (। %p&& '%p ; B ¶ Í-, L&&& 'p& ; B ¶ Í- ? c ˆ B 4V ' (? ) ;Z %p (º ,") 4 p। L&&& 'p& ; B ¶ Í-, Lp&& 'Mp ; B ¶ Í- ? c ˆ B 4V ' (? ) ;Z p& ( ") 4 .। Lp&& 'Mp ; B ¶ Í- ˆ B 4V % (Ë ) ;Z M। ˆ 4V L& ( [") 4 :
  • 107. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8191 " - 9 , o J 4 6V o J Û9/ ? B ; ;, ? ? 6 ˆ B 4V p&% ( " " ") 6 " । (L) Z [ ? N 4V ¬ ! 3B Z [ H - (%) ? 6 " o ¬ ! 3B N „ N N L& ‡ O NG - T । (() Z [ N o J H - (L) 68 6 T " o9- , Z [ „ N HJ o J C- " o 6 T +O - , O  = G - „ N N - ; 6 " 6 T , ? O = " N H - (%) 68 " o 6 T । (p) H - (%) ? 6 6 T T , ! B ˆ b - o J _ , 9 : ( ) ‰ C- Z; (O) ‰ 6 , -w , - ; ( ) I ! " ×B , ; !"‰ ×B " , 4 E 6Q Œ !> 7 ; (E) ; ! " ! " H“ 6 " ! ? J !> !> 7 ; (•) ? rJ (Monthly Payment Order) "Z _ ; (,) Ó Ô ; (public university); (X) 4BrJ W } J W ;
  • 108. 8192 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (4) 6 T " - q- ˆ -3 B T _ । (.) Z [ o J H - (%) ? 6 6 T " , ? HJ o J HN H 4Y ! HJ 6 T 6 Z , Z [ HJ o J HJ F- ? c X; - ‚ H 5 ! H - (%) ? 6 › । (M) H - (%) ? 6 " 5 6 T 3 z । (+) ? H ’PG , ( ) “ B ” 6 9- 4 61r-J , 'L+ ? H m O B B ; 61r-J ; (O) “ HN ” ; '.L ? H - (%) ? H m O HN 7 o 6V HN y® । 'p(। 6 T " ।(') ? 6 " ; Z, H - (%) ? ; o , o J -"F c F- B . (X ) ;Z B 6 ; HJ ! C- ,; 69- N H 6 T " ? ? Z [ “6 T ” H m O । (%) H - (') ? i ! Z [ 4Y , ! ( ) ! ; 4 , F ! 6 + ( B) ;Z B H 4- ; (O) H - (') ? H m O B 2 b - 61r-J 9 , 9 :- (6) “7; ”; ( ) “? ; ” 5 ? 6 " 6 ,; 69- F- 6 T " 2, HJ 69- F-H 4- Y " ।
  • 109. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8193 'pp। 6 T ? " ।(') H - (L) ? Z ? 'p( ? ; éê , ,; 69- F- ! C- " z Y 6 T -O ? , Z [ = -"F F- - ! B H " z HJ 69- F- 4Y 5 ; O = ? 6 " 6 HN - 5 T 5 6 " M ? 6 " 5 6 T । (%) 6 T " z Y b - / ( (, ) ˆ ¾ " 2 , 9 : 69- N O " o 6 9- (') (%) 'p ž0 %p% (º ," " ") 'p q 0 %p% (º ," " ") 'p , - %p% (º ," " ") 'p ‡ %p% (º ," " ")। (L) H - (%) ? H m O O ! iˆ ! , ; RS ¾ „ -! " । (() ? Z [ ! ¾ H 6 " "F " o9- ;, ? 6 ! ! éê , „ ¾ 6 " ¾ H 6 " "F J " z । (p) Z [ ! ; , 6 T ¾ H - (') (%) ? 6 5 6 Z e X, Z [ H " ? ˆ ; ! O; ? àG - " 5 ¾ 4 ‘ G - ; 68 ¾ " । 'p.। ! C- 6 T " ।? 6 àG - - rJ ? c o J B , 'p( ? H - (%) ?
  • 110. 8194 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 " - Z, F- 6o „ F- B . (X ) ;Z B 6 ;, Y 69- N ‡ 'p ( ) ! G - ; B ? '(% ? H - (') ? - W 5 N C- " z 6 T H " B ! O; ? 'pp ? H - (%) ? - ¾ O 2 " , 'pp ? H - (p) 68 " ¾ O 6 । 'pM। 6 T ¾ ! o9- ।6 T " ? c ! ! 7; 68 , Z[ , ; 68 - O HJ ¾ " o9- , ; HJ ¾ Z [ O; ! ‚ । 'p+। 6 T qB ! ।4 A! o 6 T ! C- " B ! 5 6Å, 4V 6 4- H " ‚ ? HJc " , ! C- " z - ! ! । 'p*। o È ।— ? 62 H ’PG , “ -"F F- - ” 69-- ( ) ? c ! Z [, G - - X; (O) ? c ! Z [, G - - । F_ 62 6 T H A! '.&। 6 T " o9- 4V A! ।6 T " ? c o J Z [ ! - ; ; Z , ? 6 " ; 68 6 T " , ; 'pM ? 6 O; ! éê , HJc - / D c '.%- - ! 4V H H ; A! । '.'। " 6 J 6 T H C- ! A!।(') o J 69- F- 6 T " 5 6 9- S ! - 2 c 6 Z 6 , HJ 6 J " 5 H F- '&% (!" " ") ; A! ! ।
  • 111. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8195 (%) H - (') ? 6 6 J 6 T " H RS F- 9 ! HJ F- - O -1, RS F- 9 ! „ % (Ë ) N ! -1, ? Ë 2 , 4V A! " । '.%। 6 T " Z [ E B 9 ; H H ! C- A! ! ।(') Z [ 69- F- ! u ; / D 6 T " ? ? 6 " 6 HN - , HJ - 5 ? HJc 6 T " 5 S ! - 2 c " z Mp% (º, D " ") Z , Z [ ! " z 6 "S 6 J " 5 B ? - 2 H{| Mp% (º, D " ") ? 2 9- Y H F- '&% (!" " ") ; A! ! : " - 9 , ! O G - B -! O; ;, A ! p&% ( " " ") 6 । (%) H - (') ? 6 6 J 6 T " H RS - F- ‡; 9 ! HJ N - O -1, ' ‡; „ % (Ë ) N ! -1, ? Ë 2 , 4V A! " । (L) H - (') (%) ? i 9 À , Z [ ( ) 'ML ? 6 " ; (O) '+p ? 6 - X û - , Z [ b - 68 ; A! , 9 :- (6) O 'ML ? 6 / - " X, O -1;
  • 112. 8196 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) 6 à , - 5 Mp% (º, D " ") 6 Z HJc " 5 E B X, H ; A! । (() Z [ ;, /" 3 • 3; H - (') ? 6 6 9- H A! ! X; £ > X, Z [ ? / ! A ! £ > ? 6 J A! " 9 ;, 3 z 3 ! । (p) ? H ’PG , “ - ” 6 9- " B -T '+' ? 6 6 q B Z - 61r-J । 6 " + Y '.L। Y ।(') ? 6V V i 9 À , ! C- , ? ; Z, Y " z । (%) H - (L) Z, 6 - T X ? c HN 7 H bc Y "  ( ) !3 (O) ? H m O 7 6 - T 5 ; ? ? HN 7 , 4V - T X, H Y ‚ ; (O) !3 ( ) ? H m O ++-*%, *(-*p, '&&-'&%, '&p, '&., '&+, ''&-''+, '%&-'%* ? 'L%-'L* ? 6 - T 5 ‚ ; ( ) Y 4Y ? c HN HN 7 4V M% ? ; 68 / Z ; (E) ? H - 6 Y 4Y ? c HN W - ? HJ H 4Y ; ! HJc 5
  • 113. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8197 !3 ( ) ? 6 Y 6 Z 6 , ; HJ H HJ 6 ! ; (•) !3 (E) 68 Z 9 HN 4V 5 Z ‘ । (L) b - HN 7 - T 5 , H - (%) ? H ’PG , Y ‚ , 9 : ( ) b - o J B +* ? 6 T 5 - (6) I ; Š ¯ ! 69 , I ; Š ¯ ! H -¯ ! , / - ; ( ) I ; 4 4 Š q; ? 4•, x ; Š ¥" 61r-J ; ( ) I ; " Š¿J Š ; (µ) z ; Š¿J Š ; (O) •, ;Û ;Û 4 ‚, 3 6Y ; ‚ A ¬, - Bq / 4 ? B ;B B HN ! 4 " H Ô J o 6V " H Ô J C- 4u •, ; o 4V ! 5 ‚ '%& ? 6 › । (() Z [ ! H - (%) ? 6 Y 4Y ? c ? ? HN X Ÿ HN 9 , Z [ ( ) HN H ; (O) HJ ! ! H - (%) ? 6 - 5 ? !3 ( ) ? 6 S। (p) H - (.) ? ; Z, o J, 3 - Š Y bc , 9 :
  • 114. 8198 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) ? 4 !  (6) 6 V L ( ) ˆ B T > X ? c o J; ( ) 6 V p& ( ") ;Z B T > X ? c 3 - o J E; ( ) Š , - F- } 3 Z H , Z , ? ? F- Z ‘ ? 6 68 ! / (6 , / ) 4 ! 61r-J, b - H m O F- Y " 4V ! 9 9 : ! © Y (') (%) (L) '। B, Ÿ, , O , • , 6V 4 ¹o ¸ T > L% ( " ") %। - Bq / 4 T > p% ( •, " ") L। ; 3 6 B T > %% (Ë " ") (। B, Ÿ, , O , • , 6V 4 ¹o ¸ o 6V u / ! T > &.%p% (¤V !" Ë •, " ") p। 6V Z [ T > &..&% (¤V !" X ¤V " "): " - 9 , ‚ HN ! 4 " _ Z [ 4Y HN ! …† 9 L ( ) N 4V, HJ ? c > &.'% (¤V !" ? " ");
  • 115. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8199 (O) Z [ ! ? c HN 9 6o >, Z [ HJ ? ? HN 6 4- B > ”9 / !"- , ? ? H - 6 Y b - / , ; , 9  (6) ! ? c HN 6 4- > Z [ !3 ( )- H m O Y ; ( ) 6o £ 5 > HN 6 4- > Z [, 6o > £ 5 8 !3 ( )- H m O £ Y ; ( ) ? H - 6 Y H -!3 (6) ( ) ? 6 5 Y S। (.) ! Z [ H - (%) H - (p) H/ 4Y ;, HJ ! C- " z Y  ( ) H - (%) ? 6 Y ; (O) H - (p) ? 6 Y , ? Ë 2 6 । (M) ? 6 " 5 Y 3 z 69 G - „ ? ? F- 3 z HN F- 3 z ‘ z । (+) Z [ , 4-, 6 J 6V A!, 6 J 69-, Y ! ? ; 6 " z , Z [ Y 6 J " z । (*) Z [ F- 5 ? 6 Y 6 Z 6 , Z [ " z । ('&) ? H ’PÞ , ( ) “ HN ” 69- ? c HN Z [, H - (%) ? 6 Y 4Y ; (O) “ ” 69- W o H 5 ;
  • 116. 8200 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) “ ” 69- ? c 6o > £ 5 68 ! ; 4Y । (E) “T >” 69- (6) ‚ 2 6 4- ; >; ( ) " q H• A ! 4V > ; 3 , 4-; ( ) O 6 4- ; >। '.(। HN 6 J - › Y / D ।— Z [ ¯ 6 - T , Z [ '.L ? 6 Y H ’ P HJc 6 - T X - , । 6 " * B -, ? ! ;; ! 9 62 B -? '.p। B -।(') q-, ! ! 4V © / D ? c H J , c B - - । (%) u / ! B - ! ; , ; ! " ? ; ! " 6 ‰ ; Š! ! ? , Z[ , 4 RS ; o ; । '..। B - ! O;।(') Y o J H " B RS F- 4V B -! O; , ! ( ) RS F- ? 6 }J 6 ; (O) RS F- 6o G - „ L ( ) N 2 N - ;
  • 117. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8201 ( ) HJ o J ? ˆ Š , " • , ; Š " • -, , 3 -, 3 - 6 " ! , o J E, o - o ‰ ! -, , -, 6 ; ! " ‰ ‰ X; (E) HJ o J, ; ! o H ’ P _ _ o , RS F- ? c > , 6 " . ? 9 62 6 6o £ 5 A >; (•) %.' 68 ! ¬ z o J; (,) HJ o J %.( 68 B - ! O ; ! O ; 2 X। (%) b - Z[ 7 B -! O; 2 7; , 9 : ( ) "Z _  (6) ; / F Œ! 9 - 9 Ô ; 2 H¡ 2 Ô ; , • !"rJ (? ) "Z _ ; ? ( ) 4 / - À; ; (O) Ó Ô ; ; ( ) ; !" o ; (E) ‰ C- Z; (•) W C- Z s" ‰ , B > ; A! o 6V ; (,) ; N ) 6 _ ¯ D ! B > ; o 6V ;
  • 118. 8202 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (X) / U ; ? " ;; (4) 6 u / o J ; ! " ! -S / D (fixed base) ; (®) q- C- , 4 B g ) , B -! O; 6o > o J -। '.M। Š! ! ! O;— (') ? 6V V ; Z, Y u / ! P / Š! ! ! O; , ! HJ o J ( ) F- "F O (& (, m") ;Z B 6 B Š D ; ; (O) F- B ; ; ( ) ˆ - " ?; 2 RS F- › Š D 6Y B - • ; (E) F- ! " Š ! ; ; (•) Š " • , ; : " - 9 , ? H - " - ; ; Z ; -, P / Š! ! ! O; । (%) Y ; ! " u / ! B - ; ! " ? ; ! " 6 ‰ ; Š! ! ! O; । (L) Y 6 ; ! " u / ! B - ; ! " 6 ‰ ; Š! ! ! O; । (() ? c Y ! " u / ! ; ! " B - ; ! " 6 ‰ ; Š! ! ! O; ।
  • 119. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8203 (p) u / ! 4V H - (') ? 6 Š! ! G 2 7; ; , u< Š! ! ! O; । (.) u / ! Š! ! RS o J u v ; 1 Š! ! ! O; ! ! ”9 ˆ ? 9 । (M) H " , ; O ˆ" ) , o J F- 4V Š! ! ! O; ; , ! ( ) HJ o J RS F- Š! ! ! O; 9 ; (O) HJ ! RS F- ! - 4V HJ Š! ! P ; 9 । '.+। 4 RS o ! O;।— (') Y u / ! B - P / 4 RS o ! O; , ! ( ) RS F-HJ o J p ( •,) ;Z B 6 ; (O) RS F- HJ o J B ; ; / ; ( ) HJ o J o ; (E) HJ o J Š " • , ; ; (•) HJ o J RS F- ˆ - " ?; 2 › Š D 6Y B - • । (%) H " , ; O ˆ" ) , o J F- 4 RS o ! O; ; , !
  • 120. 8204 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) HJ o J RS F- HJ o ! O; 9 ; (O) HJ ! RS F- ! - 4V HJ o P ; 9 । '.*। B -! O ; ;। (') q- C- - 3 4 œ ! ! - 3 ; 7 , ˜ , , "S ! ;; ! B -! O; । (%) Š ! E- ! ~ J Š ! > o J B - b - ! ;; ! J , 9 : ( ) Z 9- ; (O) , D q- C- , , - !™ 68 ; ? ( ) 9- ! "- ; /-Z ? B - ! "- 2 9- Y o È ? ˆ ”9 [। (L) F- 14- ; ! X ? c D Z [, %L+ ? 6 14- ; ! Š - ? ˆ B - ! O; । (() 6 ; ! " B - / D ! " ! B - B‰ ; !" " ! O; ? " H ! > ; HJ B - ? ˆ > u [ ! ? B -ˆ q- B । (p) B - b - o J C- u Z ! , 9 : ( ) u / ! Z [, ! u ; ; ! " 9 ; RS o J C- ? Ë ’ P N C- Z > o J C- , ? 6 5 ‰ u / - 6 ;, 6 //
  • 121. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8205 C- Z u Z / H J o J; (O) ² 6 /J Z [, - C- , ? - ; ! " 6 ‰ ; 6Z u / - 6 ;, HJ > á o J; ( ) Š ‰ C- Z Z [, - - ; (E) 3 - Z [, ; 6 " ! o , H 6 " ! ; (•) 6V E Z [, E !Ç }È - - ; ? (,) 6V V o J Z [, HJ o J C- Z u Z / H J o J। 'M&। u - W B - ! O ; 2 (') '.. ? 6 B -! O ; 8 2 X ? c ; o J '+& ? 6 u - W B -! O; : " - 9 , ? o J Š , o , •€Y • 9- _ o 6V V Š ? ; !" Y o J B -! O; । (%) ? 6 " H ’PG , “ B -” 69- '+L '+( ? 6 - 4V ! O;5 B -y® । 'M'। B -! O ; । Y ! ! 2 G - B - ! O; । 'M%। B -! O ; 4V ˆ"।— (') H " 'M' ? H m O ! HD - , o J , ; O ˆ" ) , B - ! O; 4V ! -" ! , !
  • 122. 8206 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 ( ) '.. ? 6 HJ o J B -! O; P ; (O) HJ o J B RS F- z । (%) H - (') ? 6 , ˆ " H m O 2, %' (?À") ! , 69 H " c 68 ! c - 2 B - ! O; । 'ML। B -! O ; O G - , 4- " 1।— (') '.., 'M%, 'Mp, '*', '*L %'% 6 B -! O; P ? c Y o J B -! O ; O NG - " z " । (%) " z -O , O  = B - / D '.L ? H - (p) ? ; 68 ! C- ! , 6 ; O = 6 " M ? ; 68 HN " 6 T । (L) H - (') ? 6 " 5 69- - ! C- ! " X - ‚ । (() o J, J Q o , H - (') ? 6 ! " o9- ;, O; ! ‚ । 'M(। ! „ B -! O ; Z [ ।- '.. 68 B -! O ; 2 X ? c ! ! 2 B -! O ; o9- ;, ? 6V V 6 H{| ! 6éê O b - ! - " , 9 : = × (' + &.&( × O), O , = B ! , Z [ (6) ! ! „ ! B -! O; ;
  • 123. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8207 ( ) C- Z ! „ ! ! - , = ! ! 2 B - ! O; ; B " 6Å, ? Z [- (6) 6o > B 61r-J ? ; ? ( ) Y , , 4- ; A! o ? 6 4Y -5 4 61r-J , O = b - c - È , 9 :- (6) ! 6 1 È 6 %( (, ") ; ? ( ) /ö " ' (? ) । 'Mp। “ B -” ? Z [ " B - ! O;।(') '.. %'% 68 “ B -” ! O ; B - H Z 6…W ˜ ; Z ;, ! £ , " B -! O; । (%) Z [ - Š“ Z [ RS F- - !" -"F O 6 Y . (X ) G - 69 9 -5 … O G -, E B, " B -! O; । 'M.। 6 ¢ - B - ! O ; 3; 3;।(') B - " B - ! O ; Z [ '.* ? q- C- 4 5 ! -" 68 ; HJ B - " B -6 ¢ - ; , । (%) B - " B -ˆ 6 ¢ - ; , ;, H " , H mOG - , ! B RS œ !, , , ˜ ! ;; ! ˆ " H m O 2 ! O; 4V ˆ" ।
  • 124. 8208 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 (L) ! H - (%) ? 6 !D ˆ" -c 68 o9- ;, B - " B -, 6 ¢ - ; , X; ? c / ; 6 - ; , H ! O; । (() ! H - (%) ? 6 !D ˆ " F ¸ ¢ - ¾ ; B - " B - ! O ; O ¢ - X ; , । (p) ; > u B -ˆ ¢ - ; , । 'MM। HN B - ।(') b - o J q- C- c H J c - 3 6 " M ? ; 6 - 5 T 5 B -! O; : ( ) ‰ C- Z, u D" ‰ , C- Z, ; / F Œ! 9 - 9 Ô ; , 2 H¡ 2 Ô ; , • !"rJ (? ) "Z _ o 6V V Š ; (O) 3 -; ( ) o J E; (E) ;; (•) õ ; (,) q ¥ • । (%) H - (') ? 6 B -- ( ) ! H " 6 Z [ B ! O; ; (O) - 3 RS œ ! ? 3 ;, ˜ , , "S ! ;; ! ! O; ;