OK\FTKG \CGJK@SOSKG

‟BGESXBFG \SN\„

FOC@ =

GKNK = BTNKYKZB ZF@KNDK

GBN = \4<;9<;;;0

ACOKX = M8 AC\CTKYKZKG

\TFITKN XZSJB X; BONS AC\CTKYKZKG

EKASOZKX BONS AC\CTKYKZKG

SGBUCTXBZKX NKGJKOK YKOSRK

ACGJKTB

4<4<
 

K. Jcebg
bgbbsb
\cskwkt bgeus punp ncrupkakg skok` sktu kokt dkgtu acjfatcrkg ykgi jbrkghkgi ugtua 
ncgifgtrfo jkg ncgiktur pcndcrbg hkbrkg bgeus acpkjk pksbcg ykgi jkokn pcrkwktkg. Sgsur 
tcrpcgtbgi
tcrpcgtbgi pkjk pcskwk
pcskwktt bgeus punp kjkok`
kjkok` sbstcn
sbstcn pcgifgtrfokg
pcgifgtrfokg achcpktkg tctcskg hkbrkg bgeus
jcgikg ncgiiugkakg sbstcn ncakgba pcnfn
pcnfnpkkg
pkkg ykgi jbacgjkobak
jbacgjkobakg
g schkr
schkrkk cocat
cocatrfgba
rfgba.. Sgsur 
okb
okbg
g ykgi
ykgi mui
muikk jbk
jbkgiik
giikp
p pcg
pcgtbg
tbgi
i jko
jkokn
kn pcskwk
pcskwktt bgeus
bgeus punp
punp kjkgyk
kjkgyk pcgi
pcgiknk
knkg-pc
g-pcgik
giknkg
nkg,,
 pcgiknkg-pcgiknkg tcrscdut jbpcrouakg akrcgk
a krcgk jkokn prfscs pcndcrbkg hkbrkg bgeus jfsbs ykgi
jbdcrbakg acpkjk pksbcg `krus tcpkt jkg pkjk skkt pcndcrbkg hkbrkg bgeus ujkrk tbjka dfoc`
nksua ac jkokn tudu` jkg tbjka dfoc` tcrmkjb pcnknpktkg pkjk scokgi.
D. Eu
Eugi
gisb
sb Bgeu
Bgeusc
sc \u
\unp
np
Bgeuscc \unp dcreugisb
Bgeus dcreugisb ugtua ncgiktur munok` hkbrkg / fdkt ykgi jb nksua
nksuaakg
akg acjkokn
sbrauoksb jkrk` pksbcg schkrk okgisugi ncokoub vcgk. Sgtua ncgmkik pcndcrbkg hkbrkg pkrcgtcrko
scsukb acdutu`kg pksbcg jkg ncghcik` acocdb`kg vfounc hkbrkg ykgi jbdcrbakg.

H. Afn
Afnpfgc
pfgcg
g afnpfgc
afnpfgcg g Kokt Bg
Bgeus
eus \unp
\unp
;. Kokrn hfgtrfo
Kokrn hfgtrfo kjkok` pcrbgiktkg ykgi unungyk dcrupk duzzcr ugtua ncgibgiktakg
 dk`wk tcok` tcrmkjb scsuktu pkjk bgeusbfg punp (nbsko= kjk icocndugi jkokn scokgi).
4. \unp sbstcn
Xbstcn \fnpk dbkskgyk dcrupk pcrbstkotba punp, ugtua ncgikobrakg hkbrkg scsukb ykgi
abtk bgibgakg.
8. Xcgsfr tctcskg
Sgtua ncgictk`ub dcrkpk dkgyka tctcskg ykgi tcok` acoukr jkrb akgtugi bgeusc. Muik
scdkikb bgjbaktfr dcrkpk munok` vfounc ykgi tcok` acoukr jkrb akgtugi bgeusc.
:. Afgtrfo icocndugi ujkrk
Xcdkikb pcgjctcasb icocndugi ujkrk jkokn scokgi.
3. \cgiktur munok` tctcskg
Xcdkikb pcgiktur vfounc hkbrkg ykgi kakg jbdcrbakg ac pksbcg tbkp mkngyk (nO/`).
5. Jbspoky systcn
Xcdkikb jbspoky ugtua ncnfgbtfr akgtugi bgeus tcrscdut (nbsko= munok` tctcskg).
J. \rbg
\rbgsbp
sbp Ac
Acrm
rmk
k Ko
Kokt
kt
 

\kjk Bgeusbfg
\kjk  Bgeusbfg \unp ugtua
\unp  ugtua ncgikobrakg hkbrkg jbiugkakg sbstcn pfnpk ykgi ncgiiugkakg
jfrfgikg pcrbstkotbh
jfrfgikg pcrbstkotbh.. Jbnkgk hkbrkg ykgi tcrjkpkt pkjk scokgi bgeus kakg jbtcakg jkg jbicscr 
ktku jbjfrfgi ac jkokn skourkg pcnduou` jkrk` pksbcg jcgikg ncgiiugkakg achcpktkg tcrtcgtu.
Xbstcn jfrfgikg pcrbstkotba bgbok` ykgi kakg ncndukt hkbrkg tcrjfrfgi `bgiik nksua ac jkokn
kob
kobrkg
rkg pcnduo
pcnduou`
u` jkr
jkrk`
k` pksbcg
pksbcg.. Jfr
Jfrfgik
fgikg
g ykgi
ykgi tcr
tcrmkj
mkjbb kak
kakg
g jbk
jbktur
tur scs
scsukb
ukb jcgi
jcgikg
kg achcpkt
achcpktkg
kg
 pcgibrbnkg jkrb pcgicgjkob
pcg icgjkob nftfr. Kikr pcndcrbkg jfsbs hhkbrkg
kbrkg bgeus y
ykgi
kgi jbdcrbakg ac pksbcg
tcpkt
tcpkt jkg ugtua
ugtua ncg
ncgict
ictk`u
k`ubb tcr
tcrmkj
mkjbgy
bgykk acskok
acskok`kg
`kg nkak
nkak pkjk kokt bgeusbfg punp 
punp  jbocgiakpb
jcgikg scgsfr.
;. Kbr bg-obgc jctchtbfg hbrhubt, ugtua ncgjctcasb acdcrkjkkg icocndugi pkjk pbpk ktku
scokgi pkjk bgeus punp.Actbak tcrjctcasb scduk` icocndugi, nkak rkgiakbkg bgb kakg
ncgi`cgtbakg scouru` abgcrmk kokt.
4. Jcobvcry jctchtbfg hbrhubt, jbiugkakg ugtua ncgjctcasb dcrkpk dcskr tctcskg ykgi sujk`
jbacou
jbacoukra
krakg
kg ktku
ktku jbd
jbdcrb
crbakg
akg.. Zctcsk
Zctcskg
g pkjk jrb
jrbp
p h`kndcr
h`kndcr jbj
jbjctc
ctcasb
asb jcg
jcgikg
ikg bge
bgerk
rk rcj

cnbttbgi cocncgt ykgi tcroctka pkjk jrfp scgsfr.

8. Jffr jctchtbfg hbrhubt, ncgjctcasb ackjkkg pbgtu bgeusbfg punp, jbnkgk kakg tcrjctcasb
foc` nkigct ykgi jbpkskgi pkjk pbgtu jkg kakg ncgikatbeakg kokrn kpkdbok pbgtu pkjk
afgjbsb tcrduak.
Jkrb jkskrgyk kokt bgb dcacrmk jkrb rkgiakbkg fshbooktfr , ykgi kakg ncndcrbakg sbgykogyk ac
nftfr ykgi kakg jbacgjkob akg foc` pcgicgjkob nftfr. Acnujbkg skkt nftfr dcacrmk tctcskg
scgsfr jkg pcgicofok sbgyko pkjk ocvco kbr dcacrmk ykgi acoukrkggyk kakg ncgicrmkakg rkgiakbkg
duzzcr , pkjk scgsfr tctcskg kakg ncgjctcasb
ncgjctcasb dcrkpk dkgyka tctcskg
tctcskg ykgi acoukr ncgumu pksbcg.
Achcpk
Achcpktkg
tkg tct
tctcsk
cskg
g jkpkt
jkpkt jbacgj
jbacgjkob
kobakg
akg foc
foc`
` pcgi
pcgicgjk
cgjkob
ob okmu
okmu tctcsk
tctcskg
g ykgi kakg ncg
ncgicr
icrmka
mkakg
kg
 pcgicgjkob nftfr. Jkg `ksbo tctcskg jkg sctbgikg okmu kobrkg tctcskg jkpkt jbob`kt pkjk okykr.
C. Xtkg
Xtkgjkr
jkr Fpcrks
Fpcrksbfgk
bfgkoo \rfscjur
\rfscjur \cn
\cnkakb
kakbkg
kg
;. \c
\crs
rsbk
bkpk
pkg
g
k) Oc
Ocpk
pksa
sakg
kg pcgut
pcgutup
up jcd
jcdu
u
 d) Xbkpakg kascsfrbs
h) Xb
Xbkp
kpak
akg
g dk`kg
dk`kg fpcr
fpcrks
ksbf
bfgko
gko
j) \crba
\crbask
sk `udugikg
`udugikg kokt ac tcrnb
tcrnbgko
gko pcndunb
pcndunbkg
kg
c) \ks
\kskgi
kgi kokt
kokt pkjk
pkjk st
stkgjk
kgjkrr bbgeu
geuss

4. \cnkgks
\cnkgkskg
kg \crko
\crkoktk
ktkg
g
 

k) @udugia
@udugiakg
kg kokt
kokt jcgikg
jcgikg hk
hktu
tu jkyk
jkyk ugtua
ugtua ncgibsb
ncgibsb dktcr
dktcrkb
kb
 d) Okauakg pcnkgkskg schuaupgyk
8. \coka
\cokask
skgk
gkkg
kg
k) \c
\cr`
r`kt
ktba
bakg
kg prf
prftk
tkp
p pcokyk
pcokykgkg
gkg
 d) Duak pbgtu jkg `bjupakg kokt jcgikg ncgcakg tfndfo FG/FEE ac pfsbsb FG
h) \bob
\bob`
` rktc tctcs
tctcskg
kg bgeus
bgeus pkjk pfsbs
pfsbsbb nka
nkarf
rf ktk
ktku
u nbar
nbarf
f
j) Okauakg prbnbgi  pkjk
 pkjk scokgi bgeus ykgi kakg jbpkakb
c) \kskgi sscokgi
cokgi bgeus
bgeus pkjk ko
kokt
kt jcgikg pfsbsb
pfsbsb oourus,o
urus,okou
kou tutu
tutup
p pbgtu jc
jcgikg
gikg dcgkr 
e) Ktur achcpktkg
achcpktkg kobrkg
kobrkg jcgikg ncgcak
ncgcakg
g tfndfo
tfndfo TKZC/O
TKZC/OBNBZ
BNBZ
i) Ktu
Kturr d
dktk
ktkskg
skg kob
kobrkg
rkg hkbrkg
hkbrkg//jcobvcry obnbt  (nkasbnko
 (nkasbnko 222 no)
`) Duak rfoc hokn scokgi
hokn scokgi bgeus,`udugiakg jcgikgaktctcr pksbcg
b) Oka
Okauakg
uakg tbgjka
tbgjkakg
kg jcgikg
jcgikg ncgcak
ncgcakg
g tfn
tfndfo
dfo stkr
stkrtt
E. \cn
\cncob`
cob`krkk
krkkg
g Kokt
Kokt Bgeu
Bgeuss \unp
\unp

;. Mkgikg octkaakg bgeusc punp jbtcnpkt ykgi nugiabg kakg ncgjkpkt   ifghkgikg jkg
ictkrkg.
4. Mkg
Mkgikg
ikg oct
octkaak
kaakg
g pcs
pcskwk
kwktt jbt
jbtcnp
cnpkt
kt ykgi su`ugyk
su`ugyk tcroko
tcrokou
u tbg
tbgiib
iib,, ocn
ocndkd
dkd jkg tcakgk
tcakgkg
g
 dkrfnctcrgyk tcrokou tbgiib.
8. Mkikok` acdcrsb`kg jkrb pcskwkt.
:. \crbask scokou afgjbsb irfugjbgi jkrb pcskkt jkg obgc vfotkic ykgi ncnkjkb.
3. Ncnbob` tbkgi ugtua pcgcnpktkg bgeusc ykgi ncnbobab 3 akab kikr bgeusc ocdb` stkdbo jkg
afaf` tbjka nujk` ifykgi.
I. \cgcnp
\cgcnpktkg
ktkg Kokt jkg \cgybnpk
\cgybnpkgkg
gkg Kokt
Kokt
;. Eugisb Katbvbtks Tukgikg \cokykgkg Eugisbfgko Aobgbs
Bgeusc \unp unungyk jbiugkakg jbjkokn rukgi ikwkt jkrurkt, rukgi rkwkt bgkp, rukgi
rkwk
rkwktt bgtc
bgtcgs
gsbe
be jkg
jkg ru
rukgi
kgi a`us
a`usus
us ok
okbg
bggyk
gyk ugtua
ugtua ncnd
ncndkg
kgtu
tu pr
prfs
fscs
cs jkokn
jkokn rkgia
rkgiakk
 pcgifdktkg pkjk
p kjk pksbcg dcrupk hkbrkg gutrbsb, trkgseusb jkrk` jkg hkbrkg abnbk. Nbskogyk
ncndcr
ncndcrbak
bakg
g sug
sugtba
tbakg
kg ktk
ktku
u bgm
bgmcasb
casb ykgi dcrbsbak
dcrbsbakg
g fdk
fdktt dcr
dcrupk
upk hkb
hkbrkg
rkg jkg jb pkskgi
pkskgi
jcgikg
jcgikg hkrk
hkrk jbsugt
jbsugtba
ba ykgi nksua acjkokn
acjkokn tud
tudu`
u` nco
ncokou
koubb pcn
pcnduo
duou`
u` jkr
jkrk`
k` vcgk jkg
ncgiiugkakg suktu scokgi.
4. \crsykrktkg tcagbs jkg obgiaugikg jkokn pcgcnpktkg kokt
 

Dcrdkikb
Dcrdkikb pcrsykrkt
pcrsykrktkg
kg ykgi `krus tcrpcgu`b
tcrpcgu`b ugtua pcgcnpktkg Kokt  Bgeusc \unp
\unp   jkokn
rukgi pcokykgkg kjkok` =
k) Zcikgikg/Hktu Jkyk jkrb \OG scdcskr 44< U.
d) Xu`u rukgikg dcrabskr kgtkrk ;3-:< fH.
h) Acocndkpkg rukgikg dcrabskr kgtkrk 43-03%.
j) Afgjbsb rukgikg ncnboab bsfoksb ( irfugjbgi 
 irfugjbgi ) ykgi dkba.
8.   \crcghkgkkg \cgybnpkgkg Kokt
k) Nktb
Nktbakg
akg kok
koktt jcgikg
jcgikg ncgca
ncgcakg
kg tfn
tfndfo
dfo FG
FG/FEE
/FEE ac
ac pfsbsb
pfsbsb F
FEE
EE

 d) Ocpksakg `udugikg obstrba kokt jkrb hktu jkyk

h) Ocpksakg bgeusc dki  jkg
 jkg scokgi bgeus
j) Dc
Dcrs
rsb`
b`ak
akg
g kok
koktt
c) \k
\ksk
skgi
gi pcg
pcgut
utup
up jcd
jcdu
u
e) Tkp
Tkpb`a
b`akg
kg kasc
kascsfr
sfrbs
bs aco
acocgi
cgiakpk
akpkg
g ko
kokt
kt
i) Hk
Hktk
tktt dcdk
dcdkg
g ac
acrm
rmkk kokt
kokt
`) Acn
Acndko
dkobak
bakg
g kok
koktt ac tcn
tcnpkt
pkt sscnu
cnuok
ok
b) Xbn
Xbnpkg
pkg kkokt
okt pkjk
pkjk su`u
su`u dcrab
dcrabskr
skr kgtkrk
kgtkrk ;3-:< fH jkg acocndkdkg dcrabskr kgtkrk 43%.
;3-:<