{"id":2641,"date":"2019-12-09T11:50:15","date_gmt":"2019-12-09T11:50:15","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=2641"},"modified":"2020-03-18T06:12:28","modified_gmt":"2020-03-18T06:12:28","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%9f%e0%a5%80%e0%a4%8f","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%9f%e0%a5%80%e0%a4%8f\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?"},"content":{"rendered":"\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u093e \u0938\u092c\u0938\u0947 \u0932\u094b\u0915\u092a\u094d\u0930\u093f\u092f \u0930\u0942\u092a \u0938\u0921\u093c\u0915 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u0948\u0964 \u092d\u093e\u0930\u0924\u0940\u092f \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0930\u093e\u091c\u092e\u093e\u0930\u094d\u0917 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0932\u0917\u092d\u0917 65% \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0914\u0930 80% \u092f\u093e\u0924\u094d\u0930\u0940 \u092f\u093e\u0924\u093e\u092f\u093e\u0924 \u0938\u0921\u093c\u0915\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f  \u092a\u0930\u093f\u0935\u0939\u0928 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u093e \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092a\u0930\u093f\u0935\u0939\u0928 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0938\u092e\u0938\u094d\u092f\u093e \u092a\u0942\u0930\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u091a\u0948\u0928\u0932 \u0915\u094b \u092c\u093e\u0927\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939\u0940 \u0915\u093e\u0930\u0923 \u0939\u0948 \u0915\u093f \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u0947\u091f\u094d\u0930\u094b\u0932 \u092e\u0942\u0932\u094d\u092f \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u093e \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0930\u0941\u0915\u093e\u0935\u091f \u0915\u093e \u0926\u0942\u0930\u0917\u093e\u092e\u0940 \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902, \u0939\u092e \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0914\u0930 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0914\u0930 \u0909\u0928 \u092a\u0930 \u0932\u093e\u0917\u0942 GST \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"576\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u091c\u0940\u091f\u0940\u090f-\u092e\u093e\u0932-\u092a\u0930\u093f\u0935\u0939\u0928-\u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902-\u0915\u094d\u092f\u093e-\u0939\u0948-1-1024x576.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-3685\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u091c\u0940\u091f\u0940\u090f-\u092e\u093e\u0932-\u092a\u0930\u093f\u0935\u0939\u0928-\u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902-\u0915\u094d\u092f\u093e-\u0939\u0948-1-1024x576.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u091c\u0940\u091f\u0940\u090f-\u092e\u093e\u0932-\u092a\u0930\u093f\u0935\u0939\u0928-\u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902-\u0915\u094d\u092f\u093e-\u0939\u0948-1-300x169.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u091c\u0940\u091f\u0940\u090f-\u092e\u093e\u0932-\u092a\u0930\u093f\u0935\u0939\u0928-\u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902-\u0915\u094d\u092f\u093e-\u0939\u0948-1-768x432.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u091c\u0940\u091f\u0940\u090f-\u092e\u093e\u0932-\u092a\u0930\u093f\u0935\u0939\u0928-\u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902-\u0915\u094d\u092f\u093e-\u0939\u0948-1-1536x864.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u091c\u0940\u091f\u0940\u090f-\u092e\u093e\u0932-\u092a\u0930\u093f\u0935\u0939\u0928-\u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902-\u0915\u094d\u092f\u093e-\u0939\u0948-1.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure><\/div>\n\n\n\n<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u091c\u0940\u091f\u0940\u090f \u0915\u094d\u092f\u093e \u0939\u0948?<\/a>\n<ul>\n<li><a href=\"#1.1\">1.1. \u0916\u0947\u092a \u0928\u094b\u091f (\u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u0928\u094b\u091f) \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#2\">2. \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<li><a href=\"#3\">3. \u092e\u093e\u0932 \u0915\u094b \u0932\u093e\u0928\u0947 \u092f\u093e \u0932\u0947 \u091c\u093e\u0928\u0947 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u091b\u0942\u091f \u0939\u0948?<\/a><\/li>\n<li><a href=\"#4\">4. \u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#6\">6. \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u092e\u0947\u0902 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0924\u0939\u0924 \u0915\u094c\u0928 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0917\u093e?<\/a>\n<ul>\n<li><a href=\"#6.1\">6.1. \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u0947\u0937\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948<\/a><\/li>\n<li><a href=\"#6.2\">6.2. \u0930\u093f\u0938\u0940\u0935\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#7\">7. \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0905\u0928\u0930\u091c\u093f\u0938\u094d\u091f\u0930\u094d\u0921 \u0939\u0948, \u0924\u094b \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u093e?<\/a><\/li>\n<li><a href=\"#8\">8. \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093f\u0924\u0928\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#9\">9. \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#10\">10. \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/a>\n<ul>\n<li><a href=\"#10.1\">10.1. \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0926\u093e\u0939\u0930\u0923<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u091c\u0940\u091f\u0940\u090f \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 11\/2017- \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 (\u0926\u0930) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0926\u093f\u0928\u093e\u0902\u0915 28 \u091c\u0942\u0928, 2017, &#8220;\u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 (\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940)&#8221; \u092f\u093e \u091c\u0940\u091f\u0940\u090f \u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 \u0915\u093f \u0915\u094b\u0908 \u092d\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u094b \u0938\u0921\u093c\u0915 \u0914\u0930 \u092e\u093e\u0932 \u0915\u0940 \u0916\u0947\u092a \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094b \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u092f\u0939 \u0939\u0948, \u0915\u0940 \u091c\u092c \u0905\u0928\u094d\u092f \u0932\u094b\u0917 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u0935\u093e\u0939\u0928\u094b\u0902 \u0915\u094b \u0915\u093f\u0930\u093e\u090f \u092a\u0930 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0915\u0947\u0935\u0932 \u090f\u0915 \u0916\u0947\u092a \u0928\u094b\u091f \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u094b\u0902 \u0915\u094b \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u090f\u0915 \u0916\u0947\u092a \u0928\u094b\u091f \u0915\u094b \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 \u0906\u0935\u0936\u094d\u092f\u0915 \u0936\u0930\u094d\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u092a\u0930\u093f\u092d\u093e\u0937\u093e \u0938\u0947 \u092f\u0939 \u0938\u094d\u092a\u0937\u094d\u091f \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u0935\u093e \u0915\u0947 \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0932\u093f\u090f, \u090f\u0915 \u0916\u0947\u092a \u0928\u094b\u091f \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948\u0964 \u092f\u0926\u093f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B8%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B0-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f\u0930 (opens in a new tab)\">\u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f\u0930<\/a> \u0926\u094d\u0935\u093e\u0930\u093e \u0910\u0938\u093e \u0915\u094b\u0908 \u0916\u0947\u092a \u0928\u094b\u091f \u091c\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0935\u0939 \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0906\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h3 id=\"1.1\">\u0916\u0947\u092a \u0928\u094b\u091f (\u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u0928\u094b\u091f) \u0915\u094d\u092f\u093e \u0939\u0948?<\/h3>\n\n\n\n<p>\u090f\u0915 \u0916\u0947\u092a \u0928\u094b\u091f \u0917\u0941\u0921 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u0932 \u0917\u093e\u0921\u093c\u0940 \u092e\u0947\u0902 \u0938\u0921\u093c\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0932 \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0905\u0917\u0930 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0916\u0947\u092a \u0928\u094b\u091f \u091c\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0906\u090f\u0917\u093e\u0964 \u0914\u0930 \u092f\u0926\u093f \u090f\u0915 \u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u0928\u094b\u091f \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u092e\u093e\u0932 \u092a\u0930 \u0909\u0938\u0915\u093e \u0917\u094d\u0930\u0939\u0923\u093e\u0927\u093f\u0915\u093e\u0930 \u0939\u0948\u0964 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f\u0930 \u092e\u093e\u0932 \u0915\u0947 \u0932\u093f\u090f \u0909\u0938\u0915\u0940 \u0938\u0941\u0930\u0915\u094d\u0937\u093f\u0924 \u0921\u093f\u0932\u0940\u0935\u0930\u0940 \u0924\u0915 \u0916\u0947\u092a \u0915\u0947 \u0932\u093f\u090f \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u090f\u0915 \u0916\u0947\u092a \u0928\u094b\u091f \u0915\u094d\u0930\u092e\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0917\u093f\u0928\u0947 \u0914\u0930 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948 &#8211;<\/strong><\/p>\n\n\n\n<ul><li>\u0915\u0902\u0938\u093e\u0907\u0928\u0930 \u0915\u093e \u0928\u093e\u092e\u0964 <\/li><li>\u0916\u0947\u092a \u0915\u093e \u0928\u093e\u092e\u0964 <\/li><li>\u092e\u093e\u0932 \u0917\u093e\u0921\u093c\u0940 \u0915\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0928\u0902\u092c\u0930 \u091c\u093f\u0938\u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0939\u0941\u0901\u091a\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u092e\u093e\u0932 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092f\u093e \u0909\u0924\u094d\u092a\u0924\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%ae%e0%a4%be%e0%a4%b2-%e0%a4%95%e0%a5%80-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8\/\" target=\"_blank\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092f\u093e \u0909\u0924\u094d\u092a\u0924\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/a>\u0964 <\/li><li>\u0917\u0902\u0924\u0935\u094d\u092f \u0938\u094d\u0925\u093e\u0928\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a4%be-%e0%a4%ad%e0%a5%81%e0%a4%97%e0%a4%a4%e0%a4%be%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%95%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f &#8211; \u0915\u0902\u0938\u093e\u0907\u0928\u0930 \u092f\u093e \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"2\">\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/h2>\n\n\n\n<p>\u0938\u0947\u0935\u093e \u092e\u0947\u0902 \u0928 \u0915\u0947\u0935\u0932 \u092e\u093e\u0932 \u0915\u093e \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u092a\u0930\u093f\u0935\u0939\u0928 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948, \u092c\u0932\u094d\u0915\u093f \u0905\u0928\u094d\u092f \u092e\u0927\u094d\u092f\u0935\u0930\u094d\u0924\u0940 \/ \u0938\u0939\u093e\u092f\u0915 \u0938\u0947\u0935\u093e \u092d\u0940 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u0915\u0941\u091b \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0906\u092a \u091c\u093e\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0932\u094b\u0921 \u0915\u0930\u0928\u093e, \u0905\u0928\u0932\u094b\u0921 \u0915\u0930\u0928\u093e\u0964 <\/li><li>\u092a\u0948\u0915\u093f\u0902\u0917 \/ \u0905\u0928\u092a\u0948\u0915\u093f\u0902\u0917\u0964 <\/li><li>\u091f\u094d\u0930\u093e\u0902\u0938-\u0936\u093f\u092a\u092e\u0947\u0902\u091f\u0964 <\/li><li>\u0905\u0938\u094d\u0925\u093e\u0908 \u092d\u0923\u094d\u0921\u093e\u0930\u0923 \u0906\u0926\u093f\u0964<\/li><\/ul>\n\n\n\n<p>\u092f\u0926\u093f \u0907\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0924\u094b \u0935\u0947 \u092d\u0940 \u091c\u0940\u091f\u0940\u090f (\u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940) \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h2 id=\"3\">\u092e\u093e\u0932 \u0915\u094b \u0932\u093e\u0928\u0947 \u092f\u093e \u0932\u0947 \u091c\u093e\u0928\u0947 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u091b\u0942\u091f \u0939\u0948?<\/h2>\n\n\n\n<p>\u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u091b\u0942\u091f \u0926\u0940 \u0917\u0908 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0938\u0921\u093c\u0915 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930<ul><li>\u0917\u0941\u0921 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940\u0964<\/li><li>\u090f\u0915 \u0915\u0942\u0930\u093f\u092f\u0930 \u090f\u091c\u0947\u0902\u0938\u0940\u0964 <\/li><\/ul><\/li><li>\u0905\u0902\u0924\u0930\u094d\u0926\u0947\u0936\u0940\u092f \u091c\u0932\u092e\u093e\u0930\u094d\u0917 \u0926\u094d\u0935\u093e\u0930\u093e\u0964<\/li><\/ul>\n\n\n\n<p>\u0907\u0938\u0932\u093f\u090f, \u0938\u0921\u093c\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0940 \u0938\u0947\u0935\u093e \u0915\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092d\u0940 \u091b\u0942\u091f \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947\u0935\u0932 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940, GTA \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"> <strong>\u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0947\u0935\u093e<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"> <strong>\u2022<\/strong>  \u0915\u0943\u0937\u093f \u0909\u092a\u091c\u0964 <br> <strong>\u2022<\/strong>  \u0906\u091f\u093e, \u0926\u093e\u0932 \u0914\u0930 \u091a\u093e\u0935\u0932 \u0938\u0939\u093f\u0924 \u0926\u0942\u0927, \u0928\u092e\u0915 \u0914\u0930 \u0905\u0928\u093e\u091c\u0964 <br> <strong>\u2022<\/strong>  \u091c\u0948\u0935\u093f\u0915 \u0916\u093e\u0926\u0964 <br> <strong>\u2022<\/strong>  \u0905\u0916\u092c\u093e\u0930\u094b\u0902 \u0915\u0947 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u093e\u0930 \u0915\u0947 \u0938\u093e\u0925 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0938\u092e\u093e\u091a\u093e\u0930 \u092a\u0924\u094d\u0930 \u092f\u093e \u092a\u0924\u094d\u0930\u093f\u0915\u093e\u090f\u0902<br> <strong>\u2022 <\/strong> \u0930\u093e\u0939\u0924 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u092a\u094d\u0930\u093e\u0915\u0943\u0924\u093f\u0915 \u092f\u093e \u092e\u093e\u0928\u0935 \u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0906\u092a\u0926\u093e\u0913\u0902 \u0915\u0947 \u0936\u093f\u0915\u093e\u0930 \u0932\u094b\u0917\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0939\u0948\u0964<br><strong> \u2022<\/strong>  \u0930\u0915\u094d\u0937\u093e \u092f\u093e \u0938\u0948\u0928\u094d\u092f \u0909\u092a\u0915\u0930\u0923\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 0% <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u092e\u093e\u0932, \u091c\u0939\u093e\u0902 \u090f\u0915 \u0917\u093e\u0921\u093c\u0940 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0940 \u0917\u0908 \u0916\u0947\u092a \u092a\u0930 \u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u0936\u0941\u0932\u094d\u0915  1500 \u0930\u0941 \u0938\u0947 \u0915\u092e \u0932\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 0% <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u092e\u093e\u0932, \u091c\u0939\u093e\u0902 \u090f\u0915 \u0939\u0940 \u0916\u0947\u092a \u092e\u0947\u0902 \u0910\u0938\u0947 \u0938\u092d\u0940 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u0932\u0947 \u091c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0936\u0941\u0932\u094d\u0915 750 \u0930\u0941 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 0% <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0938\u093e\u092e\u093e\u0928\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> \u092c\u093f\u0928\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 5%  <br> \u092f\u093e<br> \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0938\u093e\u0925 12%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"> \u0928\u093f\u091c\u0940 \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0947 \u0932\u093f\u090f \u0918\u0930\u0947\u0932\u0942 \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u093f\u092f\u093e\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\">0%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u092a\u0930\u093f\u0935\u0939\u0928 \u092e\u093e\u0932\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\">\u0905\u092d\u0940 \u092d\u0940 \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0906\u0915\u0938\u094d\u092e\u093f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u092a\u0930\u093f\u0935\u0939\u0928 \u092e\u093e\u0932\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\">\u0905\u092d\u0940 \u092d\u0940 \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928\u0964 <\/td><td class=\"has-text-align-center\" data-align=\"center\">\u0905\u0917\u0930  \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0936\u0941\u0932\u094d\u0915 12% \u0939\u0948, <br>\u0924\u094b \u092e\u093e\u0932 \u0932\u0947\u0928\u0947, \u0932\u0947\u091c\u093e\u0928\u0947 \u0915\u094b \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e <br>\u0914\u0930 ITC \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948<br> <strong>\u0905\u0928\u094d\u092f\u0925\u093e<\/strong><br> \u092f\u0926\u093f \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 5% \u091a\u093e\u0930\u094d\u091c \u0915\u0930\u0924\u093e \u0939\u0948, <br>\u0924\u094b RCM \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u094b \u0915\u0930<br> \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948 <br>\u0914\u0930 ITC \u0915\u093e \u0932\u093e\u092d \u0928\u0939\u0940\u0902 \u0909\u0920\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0935\u093e\u0939\u0928 \u0915\u093f\u0930\u093e\u090f \u092a\u0930 \u0932\u0947\u0928\u093e\u0964<\/td><td class=\"has-text-align-center\" data-align=\"center\">  0%  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul><li>\u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 20\/2017-\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 (\u0926\u0930) 22 \u0905\u0917\u0938\u094d\u0924, 2017 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930\u0964 <\/li><li>31 \u0926\u093f\u0938\u0902\u092c\u0930 2018 \u0915\u094b, \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 32 \/ 2017- \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 (\u0926\u0930) \u0915\u094b 13 \u0905\u0915\u094d\u091f\u0942\u092c\u0930, 2017 \u0915\u094b \u0930\u0926\u094d\u0926 \u0915\u0930 \u0926\u093f\u092f\u093e, \u091c\u093f\u0938\u0938\u0947 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930\u094b\u0902 \u0938\u0947 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0939\u094b \u0917\u092f\u093e\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 (opens in a new tab)\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902<\/a> \u092f\u093e \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0940 \u0938\u0942\u091a\u0940 \u0905\u092d\u0940 \u0924\u0915 \u0928\u094b\u091f \u0928\u0939\u0940\u0902 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948?<\/h2>\n\n\n\n<p>\u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 5 \/ 2017- \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0926\u093f\u0928\u093e\u0902\u0915 19\/06\/2017 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u094b \u0915\u0947\u0935\u0932 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0902\u0932\u0917\u094d\u0928 \u0939\u0948, \u091c\u093f\u0938 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B0%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9C\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c (opens in a new tab)\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c<\/a> \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948, \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0938\u0947 \u091b\u0942\u091f \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%82%e0%a4%9c%e0%a5%80%e0%a4%95%e0%a4%b0%e0%a4%a3-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%95%e0%a4%b0%e0%a5%87%e0%a4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0928\u0939\u0940\u0902 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948 \u092f\u0926\u093f \u0935\u0939 \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u091c\u094b \u092e\u093e\u0932 \u0915\u093e \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948 \u091c\u0939\u093e\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u094b \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0906\u0927\u093e\u0930 \u0915\u0947 \u0924\u0939\u0924 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948 (\u092d\u0932\u0947 \u0939\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\u0930 (opens in a new tab)\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930<\/a> 20 \u0932\u093e\u0916 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u094b)\u0964<\/p>\n\n\n\n<h2 id=\"6\">\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u092e\u0947\u0902 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0924\u0939\u0924 \u0915\u094c\u0928 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0917\u093e?<\/h2>\n\n\n\n<p>\u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 13 \/ 2017- \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0926\u093f\u0928\u093e\u0902\u0915 28\/06\/2017 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0935\u0939 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u094b \u092e\u093e\u0932 \u0932\u093e\u0928\u0947 \u0935 \u0932\u0947 \u091c\u093e\u0928\u0947  \u0915\u0947 \u0932\u093f\u090f \u0938\u0921\u093c\u0915 \u092e\u093e\u0930\u094d\u0917 \u0938\u0947 \u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0932 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u092f\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948, \u091c\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948, \u0909\u0938\u0947 \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0930\u093f\u0938\u0940\u0935\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<h3 id=\"6.1\">1. \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u0947\u0937\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948<\/h3>\n\n\n\n<p>\u092f\u0926\u093f \u092e\u093e\u0932 \u0915\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e (\u0915\u0902\u0938\u093e\u0907\u0928\u0930) \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u0924\u094b \u092a\u094d\u0930\u0947\u0937\u0915 \u0915\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u092f\u0926\u093f \u0935\u0939 \u090a\u092a\u0930 \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u0936\u094d\u0930\u0947\u0923\u0940 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948 \u0924\u094b \u0935\u0939 \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h3 id=\"6.2\">2. \u0930\u093f\u0938\u0940\u0935\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/h3>\n\n\n\n<p>\u092f\u0926\u093f \u092e\u093e\u0932 \u0915\u094b \u0932\u093e\u0928\u0947 \u092f\u093e \u0932\u0947 \u091c\u093e\u0928\u0947 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0926\u0947\u092f\u0924\u093e \u0930\u093f\u0938\u0940\u0935\u0930 (\u0915\u0902\u0938\u093e\u0907\u0928) \u0915\u0947 \u092a\u093e\u0938 \u0939\u0948, \u0924\u094b \u092e\u093e\u0932 \u0915\u0947 \u0930\u093f\u0938\u0940\u0935\u0930 \u0915\u094b \u092a\u0930\u093f\u0935\u0939\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0930\u093f\u0938\u0940\u0935\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u092f\u0926\u093f \u0935\u0939 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u092e\u0947\u0902 \u0938\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0936\u094d\u0930\u0947\u0923\u0940 \u0915\u093e \u0939\u0948, \u0924\u094b \u0935\u0939 <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b0%e0%a4%bf%e0%a4%b5%e0%a4%b0%e0%a5%8d%e0%a4%b8-%e0%a4%9a%e0%a4%be%e0%a4%b0%e0%a5%8d%e0%a4%9c\/\" target=\"_blank\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c<\/a> \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"7\">\u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0905\u0928\u0930\u091c\u093f\u0938\u094d\u091f\u0930\u094d\u0921 \u0939\u0948, \u0924\u094b \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u093e?<\/h2>\n\n\n\n<p>\u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0928\u0902\u092c\u0930 32\/2017- \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 (\u0926\u0930) \u0926\u093f\u0928\u093e\u0902\u0915 28 \u091c\u0942\u0928 2017, \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0938\u0947 \u0915\u093f\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092f\u093e \u0926\u094b\u0928\u094b\u0902 \u0915\u094b \u090f\u0915 \u0926\u093f\u0928 \u092e\u0947\u0902 5,000 \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u0947 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">GST<\/a> \u0938\u0947 \u091b\u0942\u091f \u0926\u0940 \u0917\u0908 \u0925\u0940\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0915\u094b \u0930\u0926\u094d\u0926<a rel=\"noreferrer noopener\" aria-label=\"\u0930\u0926\u094d\u0926  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%b0%e0%a4%a6%e0%a5%8d%e0%a4%a6-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a4%be-%e0%a4%a8%e0%a4%bf%e0%a4%b0%e0%a4%b8%e0%a4%a8-%e0%a4%95%e0%a4%b0%e0%a5%87%e0%a4%82\/\" target=\"_blank\"> <\/a>\u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f, \u0906\u0930\u0938\u0940\u090f\u092e \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0915\u0947\u0935\u0932 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0938\u0942\u091a\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0916\u0930\u0940\u0926 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0947 \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u092c\u093e\u0915\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"8\">\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093f\u0924\u0928\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u092f\u0926\u093f \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0926\u094d\u0935\u093e\u0930\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928  (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 <\/a>\u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 20\/2017-\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 (\u0926\u0930) 22 \u0905\u0917\u0938\u094d\u0924, 2017 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f 2 \u0935\u093f\u0915\u0932\u094d\u092a \u0939\u0948\u0902-<\/p>\n\n\n\n<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%87%e0%a4%a8%e0%a4%aa%e0%a5%81%e0%a4%9f-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%a1%e0%a4%bf%e0%a4%9f\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> (ITC) \u0915\u0947 \u0938\u093e\u0925 12% \u091c\u0940\u090f\u0938\u091f\u0940\u0964 <\/li><li>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (<a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%87%e0%a4%a8%e0%a4%aa%e0%a5%81%e0%a4%9f-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a5%87%e0%a4%a1%e0%a4%bf%e0%a4%9f\/\" target=\"_blank\">\u0906\u0908\u091f\u0940\u0938\u0940<\/a>) \u0915\u0947 \u092c\u093f\u0928\u093e 5% \u091c\u0940\u090f\u0938\u091f\u0940\u0964<\/li><\/ul>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094b \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0940 \u0936\u0941\u0930\u0941\u0906\u0924 \u092e\u0947\u0902 \u091a\u0941\u0928\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u092f\u0926\u093f \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b0%e0%a4%bf%e0%a4%b5%e0%a4%b0%e0%a5%8d%e0%a4%b8-%e0%a4%9a%e0%a4%be%e0%a4%b0%e0%a5%8d%e0%a4%9c\/\" target=\"_blank\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e<\/a> (RCM) \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u0924\u094b \u0906\u0930\u0938\u0940\u090f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930 \u0938\u0947\u0935\u093e \u0930\u093f\u0938\u0940\u0935\u0930 \u0939\u092e\u0947\u0936\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"9\">\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0932\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 <a rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9a%e0%a4%be%e0%a4%b2%e0%a4%be%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ac%e0%a4%a8%e0%a4%be%e0%a4%af%e0%a5%87\/\" target=\"_blank\">\u091a\u093e\u0932\u093e\u0928<\/a> \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0928\u0947 \u091a\u093e\u0939\u093f\u090f-<\/p>\n\n\n\n<ul><li>\u0915\u0902\u0938\u093e\u0907\u0928\u0930 \u0914\u0930 \u0915\u0902\u0938\u093e\u0907\u0928\u0930 \u0915\u093e \u0928\u093e\u092e\u0964 <\/li><li>\u092e\u093e\u0932 \u0917\u093e\u0921\u093c\u0940 \u0915\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0928\u0902\u092c\u0930 \u091c\u093f\u0938\u092e\u0947\u0902 \u092e\u093e\u0932 \u0932\u0947 \u091c\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u093f\u090f \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964 <\/li><li>\u0916\u0947\u092a \u0915\u093e \u0938\u0915\u0932 \u092d\u093e\u0930\u0964 <\/li><li>\u0909\u0924\u094d\u092a\u0924\u094d\u0924\u093f \u0914\u0930 \u0917\u0902\u0924\u0935\u094d\u092f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964 <\/li><li>\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%a8%e0%a4%82%e0%a4%ac%e0%a4%b0-%e0%a4%95%e0%a5%80-%e0%a4%9c%e0%a4%be%e0%a4%81%e0%a4%9a\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928<\/a> \u091a\u093e\u0939\u0947 \u0915\u0902\u0938\u093e\u0907\u0928\u0930, \u0915\u0902\u0938\u093e\u0907\u0928\u0930 \u092f\u093e \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0939\u094b\u0964 <\/li><li>\u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u093e \u0928\u093e\u092e, \u092a\u0924\u093e \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"GSTIN (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%a8%e0%a4%82%e0%a4%ac%e0%a4%b0-%e0%a4%95%e0%a5%80-%e0%a4%9c%e0%a4%be%e0%a4%81%e0%a4%9a\/\" target=\"_blank\">GSTIN<\/a> (\u092f\u0926\u093f \u0932\u093e\u0917\u0942 \u0939\u094b)<\/li><li>\u0915\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b8%e0%a5%80-%e0%a4%aa%e0%a4%bf%e0%a4%a8-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e<\/a> (\u0907\u0938\u0947 \u0932\u0917\u093e\u0924\u093e\u0930 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0914\u0930 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u0930 \u091a\u093e\u0932\u093e\u0928 \u092e\u0947\u0902 \u0909\u0938 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0905\u0926\u094d\u0935\u093f\u0924\u0940\u092f \u0938\u0902\u0916\u094d\u092f\u093e \u0939\u094b\u0917\u0940)<\/li><li>\u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916\u0964<\/li><li>\u0938\u0947\u0935\u093e \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/a> (<a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/a>, \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940<\/a>, \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0909\u092a\u0915\u0930 \u0915\u0940 \u0926\u0930\u0947\u0902 \u0938\u094d\u092a\u0937\u094d\u091f \u0930\u0942\u092a \u0938\u0947 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0902)<\/li><li>\u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f (\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/a>, \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0-%E0%A4%B8%E0%A5%87%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0909\u092a\u0915\u0930 (opens in a new tab)\">\u0909\u092a\u0915\u0930<\/a> \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u0947 \u0938\u093e\u0925)<\/li><li>\u0915\u094d\u092f\u093e \u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f \u0939\u0948\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%a1%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%b8%e0%a5%80\/\" target=\"_blank\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930<\/a>\u0964  <\/li><li>\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928\u0964 <\/li><li>\u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0907\u0928\u092a\u0941\u091f \u092a\u0930 ITC \u0915\u093e \u0906\u0928\u0902\u0926 \u0928\u0939\u0940\u0902 \u0932\u0947 \u0938\u0915\u0924\u093e\u0964 \u0907\u0938\u0932\u093f\u090f, \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947\u0935\u0932 \u0915\u093e\u0930\u094d\u0921 \/ <a rel=\"noreferrer noopener\" aria-label=\"\u0928\u0947\u091f\u092c\u0948\u0902\u0915\u093f\u0902\u0917 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%ac%e0%a5%88%e0%a4%82%e0%a4%95%e0%a4%bf%e0%a4%82%e0%a4%97-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80\/\" target=\"_blank\">\u0928\u0947\u091f\u092c\u0948\u0902\u0915\u093f\u0902\u0917<\/a> \/ \u0928\u0915\u0926 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0938\u093e\u0927\u0928\u094b\u0902 \u092e\u0947\u0902 \u0928\u0915\u0926 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u094b\u0917\u093e (\u0915\u0947\u0935\u0932 \u0930\u0941\u0964 10,000 \u0924\u0915 \u0915\u0947 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f)\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"10\">\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928, \u091c\u093f\u0938\u092e\u0947\u0902 \u092e\u0947\u0932 \u092f\u093e \u0915\u0942\u0930\u093f\u092f\u0930 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u2013<\/p>\n\n\n\n<ul><li>\u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f, \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964 <\/li><li>\u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f, \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u093f\u0938 \u092a\u0930 \u0909\u0928\u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928 \u0938\u094c\u0902\u092a\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"10.1\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0926\u093e\u0939\u0930\u0923<\/h3>\n\n\n\n<p>1. \u0930\u093e\u091c\u0947\u0936 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u092e\u0947\u0902 \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930 \u0939\u0948\u0964 \u0935\u0939 \u092e\u0941\u0902\u092c\u0908 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0939\u0941\u0902\u091a\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094b \u0915\u093e\u092e \u092a\u0930 \u0930\u0916\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0939\u094b\u0917\u093e<\/strong>\u0964<\/p>\n\n\n\n<p>2. \u0905\u0928\u0940\u0924\u093e \u0917\u0941\u091c\u0930\u093e\u0924 \u092e\u0947\u0902 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0921\u0940\u0932\u0930 \u0939\u0948 \u091c\u094b \u0930\u093e\u091c\u0938\u094d\u0925\u093e\u0928 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0939\u0941\u0902\u091a\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094b \u0915\u093e\u092e \u092a\u0930 \u0930\u0916\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0917\u0941\u091c\u0930\u093e\u0924 \u0939\u094b\u0917\u093e<\/strong> \u091c\u0939\u093e\u0902 \u0905\u0928\u0940\u0924\u093e \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f\u0930 \u0915\u094b \u0938\u093e\u092e\u093e\u0928 \u0938\u094c\u0902\u092a\u0924\u0940 \u0939\u0948\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u093e \u0938\u092c\u0938\u0947 \u0932\u094b\u0915\u092a\u094d\u0930\u093f\u092f \u0930\u0942\u092a \u0938\u0921\u093c\u0915 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u0948\u0964 \u092d\u093e\u0930\u0924\u0940\u092f \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0930\u093e\u091c\u092e\u093e\u0930\u094d\u0917 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0932\u0917\u092d\u0917 65% \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0914\u0930 80% \u092f\u093e\u0924\u094d\u0930\u0940 \u092f\u093e\u0924\u093e\u092f\u093e\u0924 \u0938\u0921\u093c\u0915\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u0930\u093f\u0935\u0939\u0928 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u093e \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092a\u0930\u093f\u0935\u0939\u0928 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0938\u092e\u0938\u094d\u092f\u093e \u092a\u0942\u0930\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u091a\u0948\u0928\u0932 \u0915\u094b \u092c\u093e\u0927\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939\u0940 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%9f%e0%a5%80%e0%a4%8f\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u093e \u0915\u094d\u092f\u093e \u0905\u0930\u094d\u0925 \u0939\u0948? \u0935 \u0917\u0941\u0921\u094d\u0938 \u091f\u094d\u0930\u093e\u0902\u0938\u092a\u094b\u0930\u094d\u091f \u090f\u091c\u0947\u0902\u0938\u0940 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0914\u0930 \u0907\u0938\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u094c\u0928 \u0915\u0930\u0924\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 (In Hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u091c\u0940\u091f\u0940\u090f\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u090f\u091c\u0947\u0902\u0938\u0940 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