Income Tax Act 2023 FINAL

†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 ;

(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 " ( ;);

(%') “ ” 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

! 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;

(%+) “ ;/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

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 , ; ,

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 ••;

(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 ! ; ?

( ) ! 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; ?

(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 !
- - ; ?

(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 / ;

(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 ;

(.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 ;

(.() “ ! " 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;

(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 );

(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 ;

( ) 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 ;

(•) 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 " ;

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):

" - 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 ;
(•) -! ;

(,) 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 ! ।

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 " ; ?
( ) !"- ।

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 ;

(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 - ;

- 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) " ।

'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 ।

(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,

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

;, 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{| ;

( ) 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;

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 ;

( ) ; ! " 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

(%) ; ! " 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 ;

(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 " " ।

) 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 >;

(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 - ‚ ।

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
।

(%) -, " 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 ;

(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 ,

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&% ( [" " ")

(') (%) (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 ; ‚ ।

(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 ’ ©
‚ ।

(') (%) (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 ;

(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 ‚ ।

(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- ;

( ) 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 ’ ©
‚ ।

(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® ।

(.) ! > ! 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 © ‚ ।

('&) '+& ? 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 ,
।

(*। 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 ;

(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 ।

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 ! ।

(%) 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 ;

(•) 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 " ") ;

(%) 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 "
;

(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 ,।

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।

(%) ? 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 , ।

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 » ;

( ) 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 ।

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 >।

(() 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 ।

('&) 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।

('() 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 ।

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- ‘ ।

(.) 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;

(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 ।

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 ! ।

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 ,

? 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 ।

(%) 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
;

(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 ;
Ã H ’ P q- c H J , c ? 6
68 ! ý Þ - , F ।

+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 ।

+(। 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 ) ¢ -/ ; ‰
।

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

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% ( •, " ")
- ।

*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 ।

*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

; 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%
( " ") - ।

'&%। ‰ , 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 ; ‚ ।

'&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 -¡
- ।

'&+। 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% ( •, " ") - ।

(%) 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% ( " ")।

''%। ! > / - 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 "

! ;, 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 - ।

(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 ! ।

'%%। 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-;

( ) 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 ! ;; ! ¬ ।

(%) ? 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 ,

! 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 ; ;

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;

( ) “ " ! 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 :

" - 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&&
( •," )

'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 ;

(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
।

(() ? “ 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 •;

(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

- 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-; ?

(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

(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- ;

( ) 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

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 [

( ) 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 "
।

(%) 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 :

" - 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 ;

(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 " ।

'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 - (%) ?

" - 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! ! ।

(%) 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;

( ) 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

!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 :

( ) ? 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 !" ? " ");

(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 ;

( ) “ ” 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 - ;

( ) 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 ;

(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; ।

(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; ; , !

( ) 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 //

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 ! -" ! , !

( ) '.. ? 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;
;

( ) 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" ।

(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

Recommandé

Contenu connexe

Tendances

Tendances(20)

Plus de Sazzad Hossain, ITP, MBA, CSCA™

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

Dernier

Dernier(10)

Income Tax Act 2023 FINAL