{"id":2770,"date":"2019-12-19T11:48:04","date_gmt":"2019-12-19T11:48:04","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=2770"},"modified":"2020-11-03T06:56:03","modified_gmt":"2020-11-03T06:56:03","slug":"%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%b2%e0%a4%be%e0%a4%ad-%e0%a4%94%e0%a4%b0-%e0%a4%b9%e0%a4%be%e0%a4%a8%e0%a4%bf","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%95%e0%a5%87-%e0%a4%b2%e0%a4%be%e0%a4%ad-%e0%a4%94%e0%a4%b0-%e0%a4%b9%e0%a4%be%e0%a4%a8%e0%a4%bf\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u094d\u092f\u093e \u0939\u0948?"},"content":{"rendered":"\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092c\u093e\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092e\u0939\u0924\u094d\u0935 \u0915\u0940 \u0924\u094b, \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u092d\u093e\u0930\u0924 \u0915\u0947 \u0907\u0924\u093f\u0939\u093e\u0938 \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u092c\u0921\u093c\u0947 \u0915\u0930 \u0938\u0941\u0927\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0939\u0948, \u091c\u093f\u0938\u0947 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902, \u0926\u094b\u0928\u094b\u0902 \u092a\u0930 \u0932\u0917\u093e\u090f \u0917\u090f \u0915\u0930 \u0928\u0947 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u0917\u090f \u0915\u0908 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u092c\u0926\u0932 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u092d\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 \u0915\u094b \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0936\u094d\u0935 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u0942\u092e\u093f\u0915\u093e \u0928\u093f\u092d\u093e\u0928\u0947 \u0915\u093e \u0905\u0928\u0941\u092e\u093e\u0928 \u0932\u0917\u093e\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964 \u0914\u0930 \u0914\u0930 \u092f\u0939 \u0905\u092a\u0928\u0947 \u0905\u0928\u0941\u092e\u093e\u0928 \u092a\u0930 \u0916\u0930\u0940 \u092d\u0940 \u0909\u0924\u0930\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0928 \u0915\u0947\u0935\u0932 \u0926\u0947\u0936 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092c\u0932\u094d\u0915\u093f \u092a\u0921\u093c\u094b\u0938\u0940 \u0926\u0947\u0936\u094b\u0902 \u0914\u0930 \u0926\u0941\u0928\u093f\u092f\u093e \u0915\u0940 \u0935\u093f\u0915\u0938\u093f\u0924 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e\u0913\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092d\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092a\u0930\u0928\u094d\u0924\u0941 \u0915\u094b\u0908 \u092d\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0905\u092a\u0928\u0947 \u092b\u093e\u092f\u0926\u0947 \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u092c\u093e\u0927\u094d\u092f \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0915 \u0935\u0930\u0926\u093e\u0928 \u092f\u093e \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927 \u0939\u0948\u0964 \u0915\u093e\u0930\u0923 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u0939\u092e \u0906\u092a\u0915\u0947 \u0932\u093f\u090f \u0938\u092c\u0938\u0947 \u0906\u092e, \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0932\u093e\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u0915\u093e \u0938\u092d\u0940 \u092a\u0930 \u0935\u094d\u092f\u093e\u092a\u0915 \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u092c\u093e\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u092f\u093e \u0939\u0948? \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u094d\u092f\u093e \u0939\u0948?<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"820\" height=\"353\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/Capture-10.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-2802\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/Capture-10.jpg 820w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/Capture-10-300x129.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/12\/Capture-10-768x331.jpg 768w\" sizes=\"(max-width: 820px) 100vw, 820px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\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. \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0915\u094d\u092f\u093e \u0939\u0948?<\/a>\n<ul>\n<li><a href=\"#2.1\">2.1. \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 (\u0935\u094d\u092f\u093e\u092a\u0915) \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e<\/a><\/li>\n<li><a href=\"#2.2\">2.2. \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u0909\u091a\u094d\u091a \u0938\u0940\u092e\u093e<\/a><\/li>\n<li><a href=\"#2.3\">2.3. \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e<\/a><\/li>\n<li><a href=\"#2.4\">2.4. \u0938\u0930\u0932 \u0914\u0930 \u0906\u0938\u093e\u0928 \u0911\u0928\u0932\u093e\u0907\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e<\/a><\/li>\n<li><a href=\"#2.5\">2.5. \u0915\u092e \u0905\u0928\u0941\u092a\u093e\u0932\u0928 (\u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u092e \u0939\u0948)<\/a><\/li>\n<li><a href=\"#2.6\">2.6. \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0911\u092a\u0930\u0947\u091f\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0909\u092a\u091a\u093e\u0930<\/a><\/li>\n<li><a href=\"#2.7\">2.7. \u0930\u0938\u0926 \u0915\u0940 \u092c\u0947\u0939\u0924\u0930 \u0926\u0915\u094d\u0937\u0924\u093e<\/a><\/li>\n<li><a href=\"#2.8\">2.8. \u0905\u0938\u0902\u0917\u0920\u093f\u0924 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u094b \u0935\u093f\u0928\u093f\u092f\u092e\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#3\">3. \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d?<\/a>\n<ul>\n<li><a href=\"#3.1\">3.1. \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0915\u0940\u092e\u0924 \u092e\u0947\u0902 \u0915\u092e\u0940\u0964<\/a><\/li>\n<li><a href=\"#3.2\">3.2. \u0926\u0947\u0936 \u092d\u0930 \u092e\u0947\u0902 \u090f\u0915 \u0939\u0940 \u0915\u0940\u092e\u0924\u0964<\/a><\/li>\n<li><a href=\"#3.3\">3.3. \u0938\u0930\u0932\u0940\u0915\u0943\u0924 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940\u0964<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#4\">4. \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0932\u093e\u092d?<\/a>\n<ul>\n<li><a href=\"#4.1\">4.1. \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e\u0964<\/a><\/li>\n<li><a href=\"#4.2\">4.2. \u0906\u0938\u093e\u0928 \u0909\u0927\u093e\u0930\u0964<\/a><\/li>\n<li><a href=\"#4.3\">4.3. \u092c\u093e\u091c\u093e\u0930 \u092e\u0947\u0902 \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u092a\u094d\u0930\u0935\u0947\u0936\u0964<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u092d \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u0938\u0938\u094d\u0924\u093e \u092e\u093f\u0932\u0947\u0917\u093e?<\/a><\/li>\n<li><a href=\"#6\">6. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0939\u093e\u0928\u093f \u092f\u093e \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a>\n<ul>\n<li><a href=\"#6.1\">6.1. \u0938\u0949\u092b\u094d\u091f\u0935\u0947\u092f\u0930 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0932\u093e\u0917\u0924 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f<\/a><\/li>\n<li><a href=\"#6.2\">6.2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u0905\u0928\u0941\u092a\u093e\u0932\u0928<\/a><\/li>\n<li><a href=\"#6.3\">6.3. \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u0917\u0924 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f<\/a><\/li>\n<li><a href=\"#6.4\">6.4. \u0911\u0928\u0932\u093e\u0907\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e<\/a><\/li>\n<li><a href=\"#6.5\">6.5. \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u0941\u0906<\/a><\/li>\n<li><a href=\"#6.6\">6.6. \u090f\u0938\u090f\u092e\u0908 \u092a\u0930 \u0905\u0927\u093f\u0915 \u0915\u0930 \u0915\u093e \u092c\u094b\u091d<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u0939\u093e\u0928\u093f \u092f\u093e \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u092e\u0939\u0902\u0917\u093e \u092e\u093f\u0932\u0947\u0917\u093e?<\/a><\/li>\n<li><a href=\"#6\">6. \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" 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\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930<\/a>&nbsp;\u090f\u0915 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0939\u0948, \u091c\u093f\u0938\u0915\u0947 \u0915\u093e\u0930\u0923 \u0906\u091c \u092d\u093e\u0930\u0924 \u090f\u0915 \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u0928\u093e\u092e \u0938\u0947 \u0935\u093f\u0916\u094d\u092f\u093e\u0924 \u0939\u0948, <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE-%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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u093e\u0930\u0924\u0940\u092f \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e<\/a> \u0915\u094b \u090f\u0915 \u0938\u092e\u093e\u0928 \u0915\u0930\u093e\u0927\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u090f\u0915 \u0938\u092e\u093e\u0928 \u092c\u093e\u091c\u093e\u0930 \u092e\u0947\u0902 \u092c\u0926\u0932 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938 \u091f\u0948\u0915\u094d\u0938 \u0938\u093f\u0938\u094d\u091f\u092e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0906\u0938\u093e\u0928\u0940 \u0939\u094b \u0917\u092f\u0940 \u0939\u0948\u0964 \u0909\u0926\u094d\u092f\u094b\u0917 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0930\u0938\u0926 \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u092c\u091a\u0924 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u0915\u0941\u091b \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u094b gst \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0938\u0947 \u0932\u093e\u092d \u0939\u094b\u0917\u093e \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940&nbsp;<a rel=\"noreferrer noopener\" 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\">\u091f\u0948\u0915\u094d\u0938 \u0926\u0930<\/a>&nbsp;\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u0930\u093e\u0927\u093e\u0928 \u0938\u0947 \u0915\u092e \u0939\u094b\u0924\u0940 \u0939\u0948 \u0924\u0925\u093e \u0935\u0939\u0940 \u0926\u0942\u0938\u0930\u0940 \u0913\u0930, \u0915\u0941\u091b \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u0915\u094b \u0905\u0927\u093f\u0915 <a rel=\"noreferrer noopener\" 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\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u092e\u093e\u0928 \u0930\u0942\u092a \u0938\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0915\u0930\u094b\u0902 \u0915\u094b \u092c\u0926\u0932 \u0930\u0939\u093e \u0939\u0948, \u091c\u094b \u0915\u094d\u0930\u092e\u0936\u0903 \u0926\u0930 \u092c\u0922\u093c\u093e \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e 29 \u092e\u093e\u0930\u094d\u091a 2017 \u0915\u094b \u0938\u0902\u0938\u0926 \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u092f\u0939 \u0905\u0927\u093f\u0928\u093f\u092f\u092e 1 \u091c\u0941\u0932\u093e\u0908 2017 \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u0941\u0906 \u0925\u093e\u0964<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\"><p>\u0938\u0930\u0932 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902, <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%88%E0%A4%B8%E0%A5%87-%E0%A4%B8%E0%A5%80%E0%A4%96%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 (\u091c\u0940\u090f\u0938\u091f\u0940) <\/a><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\/#:~:text=%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%B6%E0%A4%AC%E0%A5%8D%E0%A4%A6%20%E0%A4%8F%E0%A4%95%20%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AA%E0%A4%95%20%E0%A4%B6%E0%A4%AC%E0%A5%8D%E0%A4%A6,%E0%A4%95%E0%A4%BE%20%E0%A4%86%E0%A4%AF%E0%A4%BE%E0%A4%A4%20%E0%A4%AD%E0%A5%80%20%E0%A4%B6%E0%A4%BE%E0%A4%AE%E0%A4%BF%E0%A4%B2%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f <\/a>\u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u090f\u0915 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0939\u0948\u0964 \u0907\u0938 \u0915\u093e\u0928\u0942\u0928 \u0928\u0947 \u0915\u0908 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u094b \u092c\u0926\u0932 \u0926\u093f\u092f\u093e \u0939\u0948 \u091c\u094b \u092a\u0939\u0932\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092e\u094c\u091c\u0942\u0926 \u0925\u0947\u0964<\/p><\/blockquote>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" 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\">\u091c\u0940\u090f\u0938\u091f\u0940<\/a>&nbsp;\u090f\u0915 \u0910\u0938\u093e \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0939\u0948, \u091c\u093f\u0938\u0928\u0947 \u092d\u093e\u0930\u0924 \u0915\u094b \u090f\u0915 \u090f\u0915\u0940\u0915\u0943\u0924 \u0906\u092e \u092c\u093e\u091c\u093e\u0930 \u092c\u0928 \u0926\u093f\u092f\u093e \u0939\u0948,&nbsp;\u091c\u094b \u0915\u0947\u0935\u0932 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u091a\u0930\u0923 \u092e\u0947\u0902 \u092e\u0942\u0932\u094d\u092f\u0935\u0930\u094d\u0927\u0928 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 (\u091c\u0940\u090f\u0938\u091f\u0940) \u0915\u0940 \u0936\u0941\u0930\u0942\u0906\u0924 \u0928\u0947 \u0915\u0908 \u092b\u093e\u092f\u0926\u0947 \u0932\u093e\u090f \u0939\u0948\u0902\u0964 \u0907\u0938\u0915\u0940 \u0936\u0941\u0930\u0941\u0906\u0924 \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0926\u0947\u0916\u0947 \u0939\u0948\u0902\u0964 \u0924\u094b \u0905\u092d\u0940 \u0939\u092e \u092c\u093e\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948, \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092b\u093e\u092f\u0926\u0947 \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928\u0964 \u0939\u092e\u093e\u0930\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0915\u0941\u091b \u0932\u093e\u092d\u094b\u0902 \u092a\u0930 \u092a\u094d\u0930\u0915\u093e\u0936 \u0921\u093e\u0932\u093e \u0917\u090f \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0932\u093e\u092d \u0915\u0941\u091b \u0928\u093f\u0928\u094d\u092e\u0932\u093f\u0916\u093f\u0924 \u0939\u0948:-  <\/p>\n\n\n\n<h3 id=\"2.1\">1. \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 (\u0935\u094d\u092f\u093e\u092a\u0915) \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u092d \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0938\u0930\u094d\u0935\u092a\u094d\u0930\u0925\u092e \u092d\u093e\u0930\u0924 \u0938\u0947 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 (\u0935\u094d\u092f\u093e\u092a\u0915) \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e \u0925\u093e, \u0914\u0930 \u091c\u0948\u0938\u093e \u0915\u0940 \u0906\u092a \u091c\u093e\u0928\u0924\u0947 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0915 \u0935\u094d\u092f\u093e\u092a\u0915 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0939\u0948 \u091c\u093f\u0938\u0947 \u090f\u0915 \u091b\u0924\u094d\u0930 \u0915\u0947 \u0924\u0939\u0924 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u093e\u0927\u093e\u0928 \u0932\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093c\u093e\u0907\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0936\u0941\u0930\u0942\u0906\u0924 \u0928\u0947 \u0915\u0930 \u0915\u0947 \u092a\u093f\u091b\u0932\u0947 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0939\u091f\u093e \u0926\u093f\u092f\u093e\u0964 \u0915\u094d\u092f\u094b\u0915\u093f \u0935\u0948\u091f \u092f\u0941\u0917 \u092e\u0947\u0902, \u0915\u0930 \u0932\u0917\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0939\u0941\u0924 \u0938\u093e\u0930\u0947 \u0915\u0930 \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0925\u0947\u0964 \u091c\u093f\u0938\u0938\u0947 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u092c\u0939\u0941\u0924 \u0905\u0927\u093f\u0915 \u092e\u0939\u0902\u0917\u093e \u092c\u0928\u093e \u0926\u093f\u092f\u093e\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u090f\u0915 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u091c\u093f\u0938\u0928\u0947 \u0905\u0928\u094d\u092f \u0938\u092d\u0940 \u0915\u0930\u094b\u0902 \u0915\u094b \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u0914\u0930 \u0915\u0930 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e\u0964 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u0915\u0930 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u091f\u0948\u0915\u094d\u0938 \u092a\u0930 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u0930\u094d\u0923\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<p><strong>\u0906\u0907\u090f \u0907\u0938 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u094b \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u091f\u0948\u0915\u094d\u0938 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u092f\u093e \u0939\u0948:-<\/strong> <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%a8%e0%a4%bf%e0%a4%af%e0%a4%ae-2019\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e<\/a> \u0938\u0947 \u092a\u0939\u0932\u0947 \u090f\u0915 \u0938\u0932\u093e\u0939\u0915\u093e\u0930 \u0928\u0947 50,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u0938\u0947\u0935\u093e \u0915\u0940 \u092a\u0947\u0936\u0915\u0936 \u0915\u0940 \u0914\u0930 15% \u0938\u0947\u0935\u093e \u0915\u0930 (50,000 \u0930\u0941\u092a\u090f * 15% = 7,500 \u0930\u0941\u092a\u090f) \u0932\u0917\u093e\u092f\u093e\u0964  \u092b\u093f\u0930 \u0915\u0939\u0924\u0947 \u0939\u0948\u0902, \u0935\u0939 \u0930\u0941\u092a\u092f\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f 20,000 \u0930\u0942\u092a\u090f \u092e\u0947\u0902 \u0916\u0930\u0940\u0926\u0947\u0917\u093e\u0964 \u0924\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u0930 5% \u0935\u0948\u091f \u0915\u0930 (20,000 \u0930\u0941\u092a\u092f\u0947 5% = 1,000 \u0930\u0941\u092a\u092f\u0947)\u0964 \u0909\u0928\u094d\u0939\u0947\u0902, \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f 1,000 \u0930\u0942\u092a\u090f \u0935\u0948\u091f \u0915\u0940 \u0915\u091f\u094c\u0924\u0940 \u0915\u0947 \u092c\u093f\u0928\u093e \u0938\u094d\u091f\u0947\u0936\u0928\u0930\u0940 \u092a\u0930 7,500 \u0930\u0942\u092a\u090f \u0915\u093e \u0906\u0909\u091f\u092a\u0941\u091f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092a\u095c\u093e\u0964 \u0924\u094b, <strong>\u0909\u0928\u0915\u093e \u0915\u0941\u0932 \u092c\u0939\u093f\u0930\u094d\u0935\u093e\u0939 8,500 \u0930\u0941\u092a\u092f\u0947 \u0939\u0948\u0964<\/strong> \u0907\u0938\u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td> 50,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u0938\u0947\u0935\u093e \u092a\u0930 18% \u091c\u0940\u090f\u0938\u091f\u0940  <\/td><td>9,000<\/td><\/tr><tr><td> \u0915\u092e: \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 (\u0930\u0941\u092a\u090f 20,000*5%)<\/td><td>1,000<\/td><\/tr><tr><td> \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u0932 \u091c\u0940\u090f\u0938\u091f\u0940<\/td><td>8,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.2\">2. \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u0909\u091a\u094d\u091a \u0938\u0940\u092e\u093e\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092b\u093e\u092f\u0926\u0947 \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0928\u0947 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f <a rel=\"noreferrer noopener\" 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 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0938\u0940\u092e\u093e \u0915\u094b \u092c\u0922\u093c\u093e \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947, \u0935\u0948\u091f \u0938\u0902\u0930\u091a\u0928\u093e \u092e\u0947\u0902, 5 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0915\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 (\u091c\u094d\u092f\u093e\u0926\u093e\u0924\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902) \u0915\u0947 \u0938\u093e\u0925 \u0915\u094b\u0908 \u092d\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0935\u0948\u091f \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 \u0925\u093e\u0964 \u0935\u0939\u0940 \u0905\u092c \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0940 \u0938\u0940\u092e\u093e \u0915\u094b \u092c\u0922\u093c\u093e\u0915\u0930 20 \u0932\u093e\u0916 \u0915\u0930 \u0926\u093f\u092f\u093e \u0925\u0940, \u0924\u0925\u093e \u0915\u0908 \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0914\u0930 \u091b\u094b\u091f\u0947 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u091b\u0942\u091f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0935 \u0909\u0924\u094d\u0924\u0930 \u092a\u0942\u0930\u094d\u0935\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0938\u0940\u092e\u093e 10 \u0932\u093e\u0916 \u0930\u0942\u092a\u090f \u0930\u0916\u0940 \u0917\u092f\u0940 \u0925\u0940\u0964<\/p>\n\n\n\n<p><strong>\u0928\u094b\u091f:-<\/strong> <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%a8%e0%a4%bf%e0%a4%af%e0%a4%ae-2019\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0928\u0935\u0940\u0915\u0930\u0923 \u0928\u093f\u092f\u092e<\/a> \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092f\u0939 \u0938\u0940\u092e\u093e \u0914\u0930 \u092d\u0940 \u092c\u0922\u093c\u093e \u0926\u0940 \u0939\u0948 \u0905\u092c \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0940 \u0938\u0940\u092e\u093e \u0915\u094b \u092c\u0922\u093c\u093e\u0915\u0930 20 \u0932\u093e\u0916 \u0938\u0947 40 \u0932\u093e\u0916 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0914\u0930 \u0935\u0939\u0940 \u0909\u0924\u094d\u0924\u0930 \u092a\u0942\u0930\u094d\u0935\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \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 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0938\u0940\u092e\u093e 10 \u0932\u093e\u0916 \u0938\u0947 \u092c\u095d\u093e \u0915\u0930 20 \u0932\u093e\u0916 \u0930\u0942\u092a\u090f \u0924\u0915 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924, \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0915\u0908 \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u091b\u0942\u091f \u0926\u0947\u0924\u0947 \u0939\u0941\u090f \u0907\u0938 \u0938\u0940\u092e\u093e \u0915\u094b \u092c\u0922\u093c\u093e\u0915\u0930 40 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0939\u092e \u0907\u0938\u0947 \u0924\u093e\u0932\u093f\u0915\u093e \u0938\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948<\/strong>:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong> \u0915\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u0915\u0930 \u0915\u0940 \u0938\u0940\u092e\u093e<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"> \u090f\u0915\u094d\u0938\u093e\u0907\u091c <\/td><td class=\"has-text-align-center\" data-align=\"center\">1.5 \u0915\u0930\u094b\u0921\u093c<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"> \u0935\u0948\u091f \u091f\u0948\u0915\u094d\u0938 <\/td><td class=\"has-text-align-center\" data-align=\"center\">5 \u0932\u093e\u0916 \u091c\u094d\u092f\u093e\u0926\u093e\u0924\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0947\u0935\u093e \u0915\u0930 <\/td><td class=\"has-text-align-center\" data-align=\"center\">10 \u0932\u093e\u0916 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u091c\u0940\u090f\u0938\u091f\u0940 <\/td><td class=\"has-text-align-center\" data-align=\"center\">40 \u0932\u093e\u0916 ( \u0909\u0924\u094d\u0924\u0930 \u092a\u0942\u0930\u094d\u0935\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 20 \u0932\u093e\u0916) <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.3\">3. \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e\u0964<\/h3>\n\n\n\n<p>\u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 <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%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%B0%E0%A4%9A%E0%A4%A8%E0%A4%BE%20%E0%A4%AF%E0%A5%8B%E0%A4%9C%E0%A4%A8%E0%A4%BE%20%E0%A4%B8%E0%A4%82%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A4%A3&amp;text=%E0%A4%8F%E0%A4%95%20%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A5%83%E0%A4%A4%20%E0%A4%95%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A4%E0%A4%BE%2C%20%E0%A4%9C%E0%A4%BF%E0%A4%B8%E0%A4%95%E0%A4%BE%20%E0%A4%95%E0%A5%81%E0%A4%B2,%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%B0%E0%A5%8D%E0%A4%A4%E0%A4%BE%E0%A4%93%E0%A4%82%20%E0%A4%95%E0%A5%87%20%E0%A4%B2%E0%A4%BF%E0%A4%8F%200.5%25%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e\u0913\u0902<\/a> \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u091b\u094b\u091f\u093e-\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u091c\u093f\u0938\u092e\u0947\u0902 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 40 \u0932\u093e\u0916 \u0930\u0942\u092a\u090f \u0938\u0947 75 \u0932\u093e\u0916 \u0930\u0942\u092a\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\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%95%e0%a4%82%e0%a4%aa%e0%a5%8b%e0%a4%9c%e0%a4%bf%e0%a4%b6%e0%a4%a8-%e0%a4%b8%e0%a5%8d%e0%a4%95%e0%a5%80%e0%a4%ae\/\" target=\"_blank\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u091a\u0941\u0928\u0928\u0947 \u0915\u0947 \u092f\u094b\u0917\u094d\u092f \u0939\u0948\u0902\u0964 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947, \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u092e \u0926\u0930\u094b\u0902 \u092a\u0930 \u0915\u0930\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0939\u094b\u0902\u0917\u0947 \u091c\u094b \u0909\u0928 \u092a\u0930 \u0915\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u0947 \u092c\u094b\u091d \u0915\u094b \u0914\u0930 \u0915\u092e \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948, \u092f\u0939 \u092d\u0940 \u090f\u0915 \u092c\u0939\u0941\u0924 \u092c\u095c\u0947 \u092b\u093e\u092f\u0926\u0947 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u0947\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964  <\/p>\n\n\n\n<h3 id=\"2.4\">4. \u0938\u0930\u0932 \u0914\u0930 \u0906\u0938\u093e\u0928 \u0911\u0928\u0932\u093e\u0907\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930\u0928\u0947 \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%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932<\/a> \u0915\u0930\u0928\u0947 \u0915\u0940 \u092a\u0942\u0930\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\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%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95-%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947\u091f\u0935\u0930\u094d\u0915 (\u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928)<\/a> \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0911\u0928\u0932\u093e\u0907\u0928 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0907\u0938\u0928\u0947 \u0915\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u094b \u092c\u0939\u0941\u0924 \u0906\u0938\u093e\u0928 \u0914\u0930 \u0938\u0930\u0932 \u092c\u0928\u093e \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u0935\u0948\u091f \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 \u091c\u0939\u093e\u0902 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u090f\u0902 \u0936\u093e\u0930\u0940\u0930\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u092a\u0942\u0930\u0940 \u0939\u094b \u0917\u0908 \u0925\u0940\u0902, \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0905\u092a\u0928\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u092a\u0928\u0947 \u0911\u0928\u0932\u093e\u0907\u0928 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0910\u0938\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0947\u0924\u0940 \u0939\u0948\u0964 \u0938\u093e\u0925 \u0939\u0940, \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0938\u0949\u092b\u094d\u091f\u0935\u0947\u092f\u0930 \u090f\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u0930\u093e\u090f \u0917\u090f \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3 id=\"2.5\">5. \u0915\u092e \u0905\u0928\u0941\u092a\u093e\u0932\u0928 (\u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u092e \u0939\u0948)\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u0938\u092d\u0940 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0914\u0930 \u0909\u0928\u0915\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 (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%95%e0%a5%80-%e0%a4%9c%e0%a4%be%e0%a4%81%e0%a4%9a\/\" target=\"_blank\">\u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917<\/a> \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0928\u0947 \u0926\u093e\u092f\u0930 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u092e \u0915\u0930 \u0926\u0940 \u0939\u0948 \u0914\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092d\u0940\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0917\u092d\u0917 \u0917\u094d\u092f\u093e\u0930\u0939 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u0948\u0902 \u091c\u094b \u0907\u0938\u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u092f\u0930 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0939\u0948\u0902\u0964 \u0907\u0928\u092e\u0947\u0902 \u0938\u0947 \u091a\u093e\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0942\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u0948\u0902 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0938\u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942 \u0939\u0948\u0902\u0964 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947<a rel=\"noreferrer noopener\" aria-label=\" GSTR-1 (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%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/#6.1.1\" target=\"_blank\"> GSTR-1<\/a> \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092e\u0948\u0928\u094d\u092f\u0941\u0905\u0932 \u0930\u0942\u092a \u0938\u0947 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948, \u091c\u092c\u0915\u093f <a rel=\"noreferrer noopener\" aria-label=\"GSTR-2 (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%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/#6.1.3\" target=\"_blank\">GSTR-2<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"GSTR-3 (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%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/#6.1.5\" target=\"_blank\">GSTR-3<\/a> \u0915\u0947 \u0930\u0942\u092a \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0911\u091f\u094b-\u0906\u092c\u093e\u0926\u0940 \u0935\u093e\u0932\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947, \u0935\u0948\u091f \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0925\u093e, \u091c\u093f\u0928\u092e\u0947\u0902 \u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u093e \u0905\u092a\u0928\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u091f\u0930\u094d\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%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u0914\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0925\u093e\u0964 \u0928\u0940\u091a\u0947 \u0926\u0940 \u0917\u0908 \u0924\u093e\u0932\u093f\u0915\u093e \u0938\u0947 \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong> \u0915\u0930 <\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u091f\u0948\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 <\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"> \u090f\u0915\u094d\u0938\u093e\u0907\u091c <\/td><td class=\"has-text-align-center\" data-align=\"center\">\u092a\u094d\u0930\u0924\u093f\u092e\u093e\u0939 <\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"> \u0935\u0948\u091f \u091f\u0948\u0915\u094d\u0938 <\/td><td class=\"has-text-align-center\" data-align=\"center\">\u0915\u0941\u091b \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0915\u0930-\u0938\u0940\u092e\u093e \u0938\u0947 \u0905\u0927\u093f\u0915 <br>\u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 <br><br>\u0915\u0930\u094d\u0928\u093e\u091f\u0915 \u091c\u0948\u0938\u0947 \u0915\u0941\u091b \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948\u0964<br><br> (<strong>\u0936\u0930\u094d\u0924:-\u0905\u0932\u0917-\u0905\u0932\u0917 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0932\u0917-\u0905\u0932\u0917<\/strong>)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"> \u0938\u0947\u0935\u093e \u0915\u0930 <\/td><td class=\"has-text-align-center\" data-align=\"center\">\u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \/ \u0938\u093e\u091d\u0947\u0926\u093e\u0930\u0940  &#8211; \u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915<br>\u0915\u0902\u092a\u0928\u0940 \/ \u090f\u0932\u090f\u0932\u092a\u0940  &#8211; \u092e\u093e\u0938\u093f\u0915<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.6\">6. \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0911\u092a\u0930\u0947\u091f\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0909\u092a\u091a\u093e\u0930\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u0938\u092d\u0940 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0914\u0930 \u0909\u0928\u0915\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u0915\u094b \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0928\u0947 \u0926\u093e\u092f\u0930 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u092e \u0915\u0930 \u0926\u0940 \u0939\u0948 \u0914\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092d\u0940\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0917\u092d\u0917 \u0917\u094d\u092f\u093e\u0930\u0939 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u0948\u0902 \u091c\u094b \u0907\u0938\u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u092f\u0930 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0939\u0948\u0902\u0964 \u0907\u0928\u092e\u0947\u0902 \u0938\u0947 \u091a\u093e\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0942\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u0948\u0902 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0938\u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942 \u0939\u0948\u0902\u0964 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 GSTR-1 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092e\u0948\u0928\u094d\u092f\u0941\u0905\u0932 \u0930\u0942\u092a \u0938\u0947 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0939\u0948, \u091c\u092c\u0915\u093f GSTR-2 \u0914\u0930 GSTR-3 \u0915\u0947 \u0930\u0942\u092a \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0911\u091f\u094b-\u0906\u092c\u093e\u0926\u0940 \u0935\u093e\u0932\u0947 \u0939\u0948\u0902\u0964 <\/p>\n\n\n\n<p>\u0911\u0928\u0932\u093e\u0907\u0928 \u0935\u0947\u092c\u0938\u093e\u0907\u091f (\u091c\u0948\u0938\u0947 \u092b\u094d\u0932\u093f\u092a\u0915\u093e\u0930\u094d\u091f \u0914\u0930 \u0905\u092e\u0947\u091c\u093c\u0928) \u0909\u0924\u094d\u0924\u0930 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u0921\u093f\u0932\u0940\u0935\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0935\u0948\u091f \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0921\u093f\u0932\u0940\u0935\u0930\u0940 \u091f\u094d\u0930\u0915 \u0915\u0947 <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\">\u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e<\/a> \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0925\u0940\u0902\u0964 \u091f\u0948\u0915\u094d\u0938 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u092d\u0940-\u0915\u092d\u0940 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u091c\u092c\u094d\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948 \u092f\u0926\u093f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0915\u093e \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/p>\n\n\n\n<p>\u0907\u0928 \u0938\u092d\u0940 \u0935\u093f\u092d\u0947\u0926\u0915 \u0909\u092a\u091a\u093e\u0930\u094b\u0902 \u0914\u0930 \u092d\u094d\u0930\u093e\u092e\u0915 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u094b GST \u0915\u0947 \u0924\u0939\u0924 \u0939\u091f\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092a\u0939\u0932\u0940 \u092c\u093e\u0930, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%88-%E0%A4%95%E0%A5%89%E0%A4%AE%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%AD%E0%A4%BE%E0%A4%B5\/#:~:text=%E0%A4%88%2D%E0%A4%95%E0%A5%89%E0%A4%AE%E0%A4%B0%E0%A5%8D%E0%A4%B8%20%E0%A4%95%E0%A5%87%20%E0%A4%B2%E0%A4%BF%E0%A4%8F%20%E0%A4%85%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%AF%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3,-%E0%A4%B8%E0%A4%AC%E0%A4%B8%E0%A5%87%20%E0%A4%AE%E0%A4%B9%E0%A4%A4%E0%A5%8D%E0%A4%B5%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A3%20%E0%A4%9A%E0%A5%80%E0%A4%9C%E0%A5%8B%E0%A4%82&amp;text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%95%E0%A5%87%20%E0%A4%A4%E0%A4%B9%E0%A4%A4%2C%20%E0%A4%B8%E0%A4%AD%E0%A5%80%20%E0%A4%91%E0%A4%A8%E0%A4%B2%E0%A4%BE%E0%A4%87%E0%A4%A8,%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%88%E0%A4%8F%E0%A4%A8%20%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0%20%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%AA%E0%A5%8D%E0%A4%A4%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%8B%E0%A4%97%E0%A4%BE%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0915\u094d\u0937\u0947\u0924\u094d\u0930<\/a> \u092a\u0930 \u0932\u093e\u0917\u0942 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u094b \u0938\u094d\u092a\u0937\u094d\u091f \u0930\u0942\u092a \u0938\u0947 \u0939\u091f\u093e \u0926\u093f\u092f\u093e \u0939\u0948 \u0914\u0930 \u091a\u0942\u0902\u0915\u093f \u092f\u0947 \u092a\u0942\u0930\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0939\u0948\u0902, \u0907\u0938\u0932\u093f\u090f \u0905\u092c \u092e\u093e\u0932 \u0915\u0947 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0906\u0902\u0926\u094b\u0932\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0915\u094b\u0908 \u091c\u091f\u093f\u0932\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<h3 id=\"2.7\">7. \u0930\u0938\u0926 \u0915\u0940 \u092c\u0947\u0939\u0924\u0930 \u0926\u0915\u094d\u0937\u0924\u093e\u0964<\/h3>\n\n\n\n<p>\u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0932\u0949\u091c\u093f\u0938\u094d\u091f\u093f\u0915 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u094b \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0938\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f-\u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 \u092a\u0930 \u0930\u093e\u091c\u094d\u092f \u0915\u0930\u094b\u0902 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092d\u0930 \u092e\u0947\u0902 \u0915\u0908 \u0917\u094b\u0926\u093e\u092e\u094b\u0902 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u0939\u094b\u0924\u093e \u0925\u093e\u0964 \u0907\u0928 \u0917\u094b\u0926\u093e\u092e\u094b\u0902 \u0915\u094b \u0909\u0928\u0915\u0940 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\u0917\u094b\u0926\u093e\u092e \u0911\u092a\u0930\u0947\u091f\u0930\u094b\u0902 \u0914\u0930 \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u090f\u0917\u094d\u0930\u0940\u0917\u0947\u091f\u0930\u094d\u0938 \u0916\u093f\u0932\u093e\u0921\u093c\u093f\u092f\u094b\u0902 \u0928\u0947 \u0905\u092a\u0928\u0947 \u0921\u093f\u0932\u0940\u0935\u0930\u0940 \u0930\u0942\u091f \u092a\u0930 \u0939\u0930 \u0926\u0942\u0938\u0930\u0947 \u0936\u0939\u0930 \u0915\u0947 \u092c\u091c\u093e\u092f, \u0928\u093e\u0917\u092a\u0941\u0930 (\u091c\u094b \u092d\u093e\u0930\u0924 \u0915\u093e \u090f\u0915 \u0936\u0942\u0928\u094d\u092f \u092e\u0940\u0932 \u0936\u0939\u0930 \u0939\u0948) \u091c\u0948\u0938\u0947 \u0930\u0923\u0928\u0940\u0924\u093f\u0915 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u092a\u0930 \u0905\u092a\u0928\u0947 \u0917\u094b\u0926\u093e\u092e \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0930\u0941\u091a\u093f \u0926\u093f\u0916\u093e\u0908 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u0915\u0939\u0947 \u0924\u094b<\/strong>, \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u092d\u093e\u0930\u0924\u0940\u092f \u0932\u0949\u091c\u093f\u0938\u094d\u091f\u093f\u0915\u094d\u0938 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u094b \u092a\u0939\u0932\u0947 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0915\u0941\u0936\u0932 \u092c\u0928\u093e \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0938\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u092e\u093e\u0932 \u0915\u0940 \u0906\u0935\u093e\u091c\u093e\u0939\u0940 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927 \u0915\u092e \u0939\u094b \u0917\u092f\u093e \u0939\u0948\u0964 \u0917\u094b\u0926\u093e\u092e\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u092e \u0939\u094b \u0917\u0908 \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0917\u094b\u0926\u093e\u092e \u0938\u0902\u091a\u093e\u0932\u0915 \u0914\u0930 \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u090f\u0917\u094d\u0930\u0940\u0917\u0947\u091f\u0930 \u0905\u092c \u0930\u0923\u0928\u0940\u0924\u093f\u0915 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u092e\u0947\u0902 \u0905\u092a\u0928\u0947 \u0917\u094b\u0926\u093e\u092e \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0907\u091a\u094d\u091b\u0941\u0915 \u0939\u0948\u0902\u0964 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0914\u0930 \u0905\u0902\u0924\u0930\u093e-\u0930\u093e\u091c\u094d\u092f \u091a\u094c\u0915\u0940 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092e\u0947\u0902 \u0915\u092e\u0940 \u0906\u0908 \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u092c\u0939\u0941\u0924 \u0938\u092e\u092f \u0914\u0930 \u0927\u0928 \u0915\u0940 \u092c\u091a\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u0915\u0939\u0947 \u0924\u094b<\/strong>, \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u092d\u093e\u0930\u0924\u0940\u092f \u0932\u0949\u091c\u093f\u0938\u094d\u091f\u093f\u0915\u094d\u0938 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u094b \u092a\u0939\u0932\u0947 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0915\u0941\u0936\u0932 \u092c\u0928\u093e \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0938\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u092e\u093e\u0932 \u0915\u0940 \u0906\u0935\u093e\u091c\u093e\u0939\u0940 \u092a\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927 \u0915\u092e \u0939\u094b \u0917\u092f\u093e \u0939\u0948\u0964 \u0917\u094b\u0926\u093e\u092e\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u092e \u0939\u094b \u0917\u0908 \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0917\u094b\u0926\u093e\u092e \u0938\u0902\u091a\u093e\u0932\u0915 \u0914\u0930 \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u090f\u0917\u094d\u0930\u0940\u0917\u0947\u091f\u0930 \u0905\u092c \u0930\u0923\u0928\u0940\u0924\u093f\u0915 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u092e\u0947\u0902 \u0905\u092a\u0928\u0947 \u0917\u094b\u0926\u093e\u092e \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0907\u091a\u094d\u091b\u0941\u0915 \u0939\u0948\u0902\u0964 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0914\u0930 \u0905\u0902\u0924\u0930\u093e-\u0930\u093e\u091c\u094d\u092f \u091a\u094c\u0915\u0940 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092e\u0947\u0902 \u0915\u092e\u0940 \u0906\u0908 \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u092c\u0939\u0941\u0924 \u0938\u092e\u092f \u0914\u0930 \u0927\u0928 \u0915\u0940 \u092c\u091a\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"2.8\">8. \u0905\u0938\u0902\u0917\u0920\u093f\u0924 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u094b \u0935\u093f\u0928\u093f\u092f\u092e\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/h3>\n\n\n\n<p>\u092a\u0942\u0930\u094d\u0935-\u091c\u0940\u090f\u0938\u091f\u0940 \u092f\u0941\u0917 \u092e\u0947\u0902 \u0907\u0938\u0915\u093e \u0905\u0938\u0902\u0917\u0920\u093f\u0924 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u093e\u092b\u0940 \u0939\u0926 \u0924\u0915 \u0905\u0928\u093f\u092f\u092e\u093f\u0924 \u0925\u093e\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, GST \u0928\u0947 \u0907\u0938 \u0905\u0938\u0902\u0917\u0920\u093f\u0924 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u094b \u0911\u0928\u0932\u093e\u0907\u0928 \u0905\u0928\u0941\u092a\u093e\u0932\u0928, <a rel=\"noreferrer noopener\" 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\/#3\" target=\"_blank\">\u0911\u0928\u0932\u093e\u0907\u0928 \u092d\u0941\u0917\u0924\u093e\u0928<\/a>, \u0914\u0930 <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\/?s=%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) \u091c\u0948\u0938\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e\u0964 \u0907\u0938\u0928\u0947 \u0905\u0938\u0902\u0917\u0920\u093f\u0924 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u094b \u0905\u0927\u093f\u0915 \u091c\u0935\u093e\u092c \u0926\u0947\u0939 \u0914\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0935\u093f\u0928\u093f\u092f\u092e\u093f\u0924 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0905\u0928\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u092d\u094b\u0902 \u092e\u0947\u0902 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f, \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u092e \u0932\u093e\u0917\u0924, \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f, \u092a\u0930\u093f\u0935\u0939\u0928 \u092e\u0947\u0902 \u0915\u092e \u0938\u092e\u092f \u0906\u0926\u093f \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 <\/p>\n\n\n\n<h2 id=\"3\">\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d?<\/h2>\n\n\n\n<p>\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 (GST) \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u090f\u0915 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u0932\u093e\u092d 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\u0909\u0924\u094d\u092a\u093e\u0926\u0915\u094b\u0902 \u092f\u093e \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e\u0913\u0902 \u0915\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0914\u0930, \u092f\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0914\u0930 \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0924\u092c \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0907\u0938\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3 id=\"3.1\">1. \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0915\u0940\u092e\u0924 \u092e\u0947\u0902 \u0915\u092e\u0940\u0964<\/h3>\n\n\n\n<p>\u091a\u0942\u0902\u0915\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0915\u0947 \u0938\u092d\u0940 \u0938\u094d\u0924\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u0938\u0942\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0907\u0938\u0932\u093f\u090f \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0915\u0940 \u0915\u0940\u092e\u0924\u094b\u0902 \u092e\u0947\u0902 \u0915\u093e\u092b\u0940 \u0905\u0902\u0924\u0930 \u092a\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964\u091c\u092c\u0915\u093f \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092a\u0939\u0932\u0947 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0915\u0930\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u0905\u092c \u0909\u0928\u094d\u0939\u0947\u0902 \u0926\u0942\u0938\u0930\u094b\u0902 \u0915\u0947 \u0915\u0930\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091a\u093f\u0902\u0924\u093e \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u0938\u093f\u0930\u094d\u092b \u090f\u0915 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u090f\u0915 \u0917\u094d\u0930\u093e\u0939\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0924 \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0939\u094b\u0917\u093e \u091c\u094b \u0935\u0948\u091f \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0930\u094b\u0902 \u0938\u0947 \u0915\u092e \u0939\u094b\u0917\u093e\u0964 0-5% \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0916\u093e\u0926\u094d\u092f \u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092c\u0947\u0939\u0926 \u092b\u093e\u092f\u0926\u0947\u092e\u0902\u0926 \u0939\u094b\u0902\u0917\u0940 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0935\u0947 \u0916\u0930\u0940\u0926\u0928\u093e \u0938\u0938\u094d\u0924\u093e \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940:- \u0936\u0948\u0902\u092a\u0942, \u091f\u093f\u0936\u0942 \u092a\u0947\u092a\u0930, \u091f\u0942\u0925\u092a\u0947\u0938\u094d\u091f, \u0938\u093e\u092c\u0941\u0928, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0906\u0907\u091f\u092e \u091c\u0948\u0938\u0947 \u092a\u0948\u0915\u0947\u091c\u094d\u0921 \u092a\u094d\u0930\u094b\u0921\u0915\u094d\u091f \u0938\u0938\u094d\u0924\u0947 \u0939\u094b \u0917\u090f \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3 id=\"3.2\">2. \u0926\u0947\u0936 \u092d\u0930 \u092e\u0947\u0902 \u090f\u0915 \u0939\u0940 \u0915\u0940\u092e\u0924\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0932\u093e\u092d\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0924\u0925\u094d\u092f \u092f\u0939 \u0939\u0948 \u0915\u093f \u090f\u0915 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e 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href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/#:~:text=%E0%A4%97%E0%A5%81%E0%A4%A1%E0%A5%8D%E0%A4%B8%20%E0%A4%8F%E0%A4%82%E0%A4%A1%20%E0%A4%B8%E0%A4%B0%E0%A5%8D%E0%A4%B5%E0%A4%BF%E0%A4%B8%E0%A5%87%E0%A4%9C%20%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8%20%E0%A4%8F%E0%A4%95,%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%86%E0%A4%B8%E0%A4%BE%E0%A4%A8%E0%A5%80%20%E0%A4%AC%E0%A4%A2%E0%A4%BC%20%E0%A4%B8%E0%A4%95%E0%A4%A4%E0%A5%80%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0915\u0947 \u092a\u094d\u0930\u0935\u0947\u0936 \u0928\u0947 \u0915\u0930\u094b\u0902 \u0915\u0940 \u091f\u094d\u0930\u0948\u0915\u093f\u0902\u0917 \u0915\u094b \u092a\u0939\u0932\u0947 \u0938\u0947 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\u0938\u0947\u0935\u093e\u090f\u0902 \u0916\u0930\u0940\u0926\u0924\u0947 \u0939\u0948\u0902, \u0906\u092a \u0930\u0938\u0940\u0926 \u092a\u0930 \u0915\u0930 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0930\u093e\u0936\u093f \u0926\u0947\u0916 \u092a\u093e\u090f\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0932\u093e\u092d?<\/h2>\n\n\n\n<h3 id=\"4.1\">1. \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e\u0964<\/h3>\n\n\n\n<p>\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0925\u094b\u0915 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940, <a rel=\"noreferrer noopener\" 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%96%E0%A5%81%E0%A4%A6%E0%A4%B0%E0%A4%BE-%E0%A4%AF%E0%A5%8B%E0%A4%9C%E0%A4%A8%E0%A4%BE\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%A8%E0%A5%87%20%E0%A4%96%E0%A5%81%E0%A4%A6%E0%A4%B0%E0%A4%BE%20%E0%A4%AF%E0%A5%8B%E0%A4%9C%E0%A4%A8%E0%A4%BE%20(%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A5%87%E0%A4%B2,%E0%A4%95%E0%A4%BE%20%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A4%BE%20%E0%A4%A5%E0%A4%BE%E0%A5%A4\" target=\"_blank\">\u0916\u0941\u0926\u0930\u093e \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e<\/a>, \u0906\u092f\u093e\u0924\u0915 \u0914\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u0906\u0926\u093f \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u092a\u094d\u0930\u092e\u0941\u0916 \u0932\u093e\u092d\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u0939\u0948 \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0938\u093e\u0925 \u0906\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u094b \u0906\u0938\u093e\u0928 \u092c\u0928\u093e\u0924\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0909\u0928\u094d\u0939\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0915\u0947 \u0938\u093e\u0925 \u0916\u0930\u0940\u0926\u0947 \u0917\u090f \u0938\u092d\u0940 \u091a\u0940\u091c\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"4.2\">2. \u0906\u0938\u093e\u0928 \u0909\u0927\u093e\u0930\u0964<\/h3>\n\n\n\n<p>\u0921\u093f\u091c\u093f\u091f\u093e\u0907\u091c\u0947\u0936\u0928 \u0928\u0947 \u0938\u092e\u093e\u091c \u092e\u0947\u0902 \u0932\u0947\u0928-\u0926\u0947\u0928 \u092e\u0947\u0902 \u0915\u093e\u092b\u0940 \u0906\u0938\u093e\u0928\u0940 \u0932\u093e \u0926\u0940 \u0939\u0948 \u0914\u0930 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0926\u094b\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u0935\u0928 \u0915\u094b \u092c\u0939\u0941\u0924 \u0906\u0938\u093e\u0928 \u092c\u0928\u093e \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u0905\u092a\u0928\u0947 \u0938\u093f\u0938\u094d\u091f\u092e \u092a\u0930 \u0939\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0940 \u0930\u093f\u0915\u0949\u0930\u094d\u0921\u093f\u0902\u0917 \u0915\u094b \u0932\u093e\u092f\u093e \u091c\u094b \u091b\u094b\u091f\u0947 \u0914\u0930 \u092c\u0921\u093c\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0928\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u0906\u0938\u093e\u0928 \u092c\u0928\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u0947 \u0938\u0947 \u092c\u0948\u0902\u0915\u094b\u0902 \u092f\u093e \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0938\u0947 \u090b\u0923 \u0932\u0947\u0928\u093e \u092c\u0939\u0941\u0924 \u0906\u0938\u093e\u0928 \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0938\u093f\u0938\u094d\u091f\u092e \u092e\u0947\u0902 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938 \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u0940 \u091a\u0941\u0915\u094c\u0924\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"4.3\"> 3. \u092c\u093e\u091c\u093e\u0930 \u092e\u0947\u0902 \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u092a\u094d\u0930\u0935\u0947\u0936\u0964<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0932\u093f\u090f \u092f\u0939 \u090f\u0915 \u0914\u0930 \u092c\u0921\u093c\u093e \u092b\u093e\u092f\u0926\u093e \u0939\u0948\u0964 \u092c\u093e\u091c\u093e\u0930 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0913\u0902 \u092e\u0947\u0902 \u0938\u094d\u092a\u0937\u094d\u091f\u0924\u093e \u0915\u0947 \u0938\u093e\u0925, \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0908 \u0915\u093e \u092c\u0947\u0939\u0924\u0930 \u092a\u094d\u0930\u0935\u093e\u0939 \u092c\u0928\u093e\u090f \u0930\u0916\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092a\u093f\u091b\u0932\u0947 \u0938\u092e\u092f \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u092c\u093e\u091c\u093e\u0930 \u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u0947 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u094b \u0906\u0938\u093e\u0928 \u092c\u0928\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u090a\u092a\u0930 \u0926\u0930\u094d\u0936\u093e\u090f \u0917\u090f \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u092d \u0939\u0948\u0902 \u091c\u094b \u092d\u093e\u0930\u0924 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947 \u0926\u0947\u0916\u0947 \u0917\u090f \u0939\u0948\u0902\u0964<\/strong><\/p>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u092d \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u0938\u0938\u094d\u0924\u093e \u092e\u093f\u0932\u0947\u0917\u093e?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947 \u092d\u093e\u0930\u0924 \u0915\u0940 \u0906\u092e \u091c\u0928\u0924\u093e \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u092d \u0915\u0947 \u0924\u0939\u0924 \u092e\u0941\u0926\u094d\u0930\u093f\u0924 \u092a\u0941\u0938\u094d\u0924\u0915\u0947\u0902, \u0938\u092e\u093e\u091a\u093e\u0930 \u092a\u0924\u094d\u0930, \u091a\u0942\u0921\u093c\u093f\u092f\u093e\u0901, \u092a\u094d\u0930\u093e\u0915\u0943\u0924\u093f\u0915 \u0936\u0939\u0926, \u0905\u0902\u0921\u0947, \u0924\u093e\u091c\u0947 \u092e\u093e\u0902\u0938, \u0926\u0939\u0940, \u0926\u0942\u0927, \u091b\u093e\u091b, \u0924\u093e\u091c\u0947 \u092b\u0932, \u092a\u094d\u0930\u0938\u093e\u0926, \u0928\u092e\u0915, \u091f\u093f\u0915\u091f\u0947\u0902, \u0928\u094d\u092f\u093e\u092f\u093f\u0915 \u092a\u0924\u094d\u0930, \u0938\u092c\u094d\u091c\u093f\u092f\u093e\u0901, \u0906\u091f\u093e, \u092c\u0947\u0938\u0928, \u092c\u094d\u0930\u0947\u0921 \u0906\u0926\u093f\u0964<\/p>\n\n\n\n<ul><li><strong>\u092c\u094d\u0930\u093e\u0902\u0921\u0947\u0921 \u0938\u093e\u092e\u093e\u0928<\/strong> :- \u092c\u094d\u0930\u093e\u0902\u0921\u0947\u0921 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092a\u0930 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 18 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0924\u0915 \u0917\u093f\u0930 \u0917\u092f\u093e \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u0907\u0928 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0915\u0940 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0926\u0930 23-24 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0906\u0902\u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li><li><strong><a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B0%E0%A5%87%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A4%B0%E0%A4%BE%E0%A4%82-%E0%A4%B5-%E0%A4%B9%E0%A5%8B%E0%A4%9F%E0%A4%B2-%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\">\u0939\u094b\u091f\u0932 \u0914\u0930 \u0930\u0947\u0938\u094d\u0924\u0930\u093e\u0902<\/a><\/strong> :- \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0939\u094b\u091f\u0932 \u092e\u0947\u0902 \u0930\u0939\u0928\u093e \u0938\u0938\u094d\u0924\u093e \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u0939\u094b\u091f\u0932 \u092e\u0947\u0902 \u0930\u0939\u0928\u0947 \u092a\u0930 \u0915\u0930 \u0915\u0940 \u0926\u0930 22% \u0915\u0940 \u0926\u0930 \u0938\u0947 \u0915\u0930 \u091c\u094b 18% \u0915\u0930 \u0938\u0940\u092e\u093e \u0924\u0915 \u0928\u0940\u091a\u0947 \u0906 \u091c\u093e\u090f\u0917\u0940\u0964 \u0930\u0947\u0938\u094d\u0924\u0930\u093e\u0902 \u092a\u0930 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092c\u093e\u0939\u0930 \u0916\u093e\u0928\u0947 \u0915\u0947 \u0936\u094c\u0915\u0940\u0928 \u0932\u094b\u0917\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u091a\u094d\u091b\u0940 \u0916\u092c\u0930 22 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0938\u0947 18 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0939\u094b \u0917\u0908\u0964 <\/li><li>\u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0915\u0930 \u0915\u0940 \u0926\u0930 GST \u0915\u0947 \u0924\u0939\u0924 22 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0938\u0947 \u0918\u091f\u0915\u0930 18 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0939\u094b \u091c\u093e\u090f\u0917\u0940\u0964 <\/li><li>\u092e\u094c\u091c\u0942\u0926\u093e \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u091c\u093f\u0938 \u0938\u093e\u092c\u0941\u0928 \u092a\u0930 28 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0930 \u0932\u0917\u0924\u093e \u0925\u093e, \u0909\u0938 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 18 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0915\u0930 \u0932\u0917\u0947\u0917\u093e\u0964 \u0907\u0938\u0940 \u0924\u0930\u0939, \u091f\u0942\u0925\u092a\u0947\u0938\u094d\u091f \u0915\u094b 22-24% \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0938\u0947 18 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0928\u0940\u091a\u0947 \u0932\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u092c\u093e\u0932 \u0909\u0924\u094d\u092a\u093e\u0926 :- \u0939\u0947\u092f\u0930 \u0911\u092f\u0932 \u0938\u0938\u094d\u0924\u093e \u0939\u094b\u0917\u093e \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0915\u0930 \u0915\u0940 \u0926\u0930 \u092e\u094c\u091c\u0942\u0926\u093e \u0915\u0930 \u0926\u0930 28 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0938\u0947 \u0918\u091f\u0915\u0930 18 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0939\u094b \u091c\u093e\u090f\u0917\u0940\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0902\u091f\u094d\u0930\u0940 \u0932\u0947\u0935\u0932 \u0915\u093e\u0930\u094b\u0902, \u091f\u0942-\u0935\u094d\u0939\u0940\u0932\u0930 \u090f\u0938, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915\u0932 \u0906\u0907\u091f\u092e\u094d\u0938, \u092a\u0947\u0902\u091f, \u0938\u0940\u092e\u0947\u0902\u091f, \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u0921\u094d\u092f\u0942\u0930\u0947\u092c\u0932 \u0915\u0947 \u0938\u0938\u094d\u0924\u0947 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p> \u0906\u0907\u090f \u0905\u092c \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928\u094b\u0902 \u092a\u0930 \u0928\u091c\u0930 \u0921\u093e\u0932\u0924\u0947 \u0939\u0948\u0902\u0964 \u0915\u0943\u092a\u092f\u093e \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u0915\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0939\u093e\u0928\u093f \u092f\u093e \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (\u091c\u0940\u090f\u0938\u091f\u0940) \u0915\u0940 \u0936\u0941\u0930\u0942\u0906\u0924 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0928\u0941\u0915\u0938\u093e\u0928 \u092d\u0940 \u0938\u093e\u0925 \u0932\u093e\u0908\u0964 \u0907\u0938\u0915\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0928\u0917\u093f\u0928\u0924 \u092b\u093e\u092f\u0926\u0947 \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928 \u0926\u0947\u0916\u0947 \u0939\u0948\u0902\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0915\u0941\u091b \u092e\u0941\u0916\u094d\u092f \u0928\u0941\u0915\u0938\u093e\u0928 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948\u0902:-<\/p>\n\n\n\n<h3 id=\"4.1\">1. \u0938\u0949\u092b\u094d\u091f\u0935\u0947\u092f\u0930 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0932\u093e\u0917\u0924 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f\u0964<\/h3>\n\n\n\n<p>\u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u092f\u093e \u0924\u094b \u0905\u092a\u0928\u0947 \u092e\u094c\u091c\u0942\u0926\u093e \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092f\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9F%E0%A5%88%E0%A4%B2%E0%A5%80-%E0%A4%88%E0%A4%86%E0%A4%B0%E0%A4%AA%E0%A5%80-9-%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\" rel=\"noreferrer noopener\">\u0908\u0906\u0930\u092a\u0940 \u0938\u0949\u092b\u093c\u094d\u091f\u0935\u0947\u092f\u0930<\/a> \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940-\u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0921\u0947\u091f \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u092f\u093e \u090f\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0949\u092b\u093c\u094d\u091f\u0935\u0947\u092f\u0930 \u0916\u0930\u0940\u0926\u0928\u093e \u0939\u094b\u0917\u093e \u0924\u093e\u0915\u093f \u0935\u0947 \u0905\u092a\u0928\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u091a\u093e\u0932\u0942 \u0930\u0916 \u0938\u0915\u0947\u0902\u0964 \u0932\u0947\u0915\u093f\u0928 \u0928\u090f \u092c\u093f\u0932\u093f\u0902\u0917 \u0938\u0949\u092b\u094d\u091f\u0935\u0947\u092f\u0930 \u0915\u0947 \u0915\u0941\u0936\u0932 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0926\u094b\u0928\u094b\u0902 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\u0935\u093f\u0935\u0930\u0923 \u091c\u0948\u0938\u0947 \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%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\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928<\/a>, <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\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939<\/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%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/#:~:text=%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%95%E0%A4%BE%20%E0%A4%AB%E0%A5%81%E0%A4%B2%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE,HSN)%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87%20%E0%A4%97%E0%A4%8F%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a> \u0914\u0930 \u0905\u0928\u094d\u092f \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0928\u0947 \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<h3 id=\"4.3\">3. \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0932\u093e\u0917\u0924 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f\u0964<\/h3>\n\n\n\n<p>\u091c\u0948\u0938\u093e \u0915\u093f 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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%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%95%E0%A4%AE%E0%A5%8D%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BC%E0%A4%BF%E0%A4%B6%E0%A4%A8%20%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE%20%E0%A4%9B%E0%A5%8B%E0%A4%9F%E0%A5%87,%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%AA%E0%A5%8D%E0%A4%A4%20%E0%A4%A8%E0%A4%B9%E0%A5%80%E0%A4%82%20%E0%A4%95%E0%A4%B0%20%E0%A4%B8%E0%A4%95%E0%A4%A4%E0%A5%87%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 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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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f 20 \u0932\u093e\u0916\u0964 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0924\u0930\u0939, \u092f\u0947 \u090f\u0938\u090f\u092e\u0908 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u092d\u0940 \u091a\u0941\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092b\u093f\u0930 \u0935\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0932\u093e\u092d \u0928\u0939\u0940\u0902 \u0909\u0920\u093e \u092a\u093e\u090f\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0939\u093e\u0928\u093f \u092f\u093e \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u092e\u0939\u0902\u0917\u093e \u092e\u093f\u0932\u0947\u0917\u093e?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u0947 \u0924\u0939\u0924 \u0906\u091c \u0939\u092e \u092c\u093e\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0939\u093e\u0928\u093f \u092f\u093e \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092e \u0906\u0926\u092e\u0940 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928 \u091a\u0940\u091c\u0947\u0902 \/ \u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u092e\u0939\u0902\u0917\u0940 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u092e\u094b\u092c\u093e\u0907\u0932 \u092c\u093f\u0932\u0964<\/li><li><a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AC%E0%A5%80%E0%A4%AE%E0%A4%BE-%E0%A4%87%E0%A4%82%E0%A4%B6%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\">\u091c\u0940\u0935\u0928 \u092c\u0940\u092e\u093e \u092a\u0949\u0932\u093f\u0938\u093f\u092f\u094b\u0902<\/a> \u0915\u0947 \u0932\u093f\u090f \u0928\u0935\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u0940\u092e\u093f\u092f\u092e\u0964<\/li><li>\u092c\u0948\u0902\u0915\u093f\u0902\u0917 \u0914\u0930 \u0928\u093f\u0935\u0947\u0936 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0938\u0947\u0935\u093e\u090f\u0902\u0964 <\/li><li>\u0906\u0935\u093e\u0938\u0940\u092f \u0915\u093f\u0930\u093e\u092f\u093e\u0964 <\/li><li>\u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0926\u0947\u0916\u092d\u093e\u0932\u0964<\/li><li>\u0938\u094d\u0915\u0942\u0932 \u0915\u0940 \u092b\u0940\u0938\u0964<\/li><li>\u0915\u0942\u0930\u093f\u092f\u0930 \u0938\u0947\u0935\u093e\u090f\u0902\u0964<\/li><li>\u092e\u0947\u091f\u094d\u0930\u094b \u092f\u093e \u0930\u0947\u0932 \u0938\u0947 \u0906\u0935\u093e\u0917\u092e\u0928 \u0915\u0930\u0928\u093e \u092e\u0939\u0902\u0917\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0935\u093e\u0924\u093f\u0924 \u092a\u0947\u092f\u0964<\/li><li>\u0938\u093f\u0917\u0930\u0947\u091f \u0914\u0930 \u0924\u0902\u092c\u093e\u0915\u0942 \u0909\u0924\u094d\u092a\u093e\u0926\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"6\">\u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/h2>\n\n\n\n<p>\u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0906\u0938\u093e\u0928 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e \u0939\u0948, \u0938\u0930\u0915\u093e\u0930 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\u0939\u0948\u0964 \u092f\u0939 \u0909\u092e\u094d\u092e\u0940\u0926 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0915\u093f \u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u0940 \u0926\u0941\u0930\u094d\u092d\u093e\u0935\u0928\u093e\u092a\u0942\u0930\u094d\u0923 \u0917\u0924\u093f\u0935\u093f\u0927\u093f \u0926\u094b\u0928\u094b\u0902 \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u094b \u0932\u093e\u092d \u092a\u0939\u0941\u0902\u091a\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u091a\u0932\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u0939\u0915\u0940\u0915\u0924 \u092e\u0947\u0902, \u0935\u0939 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0930\u093e\u091c\u0938\u094d\u0935, \u091c\u093f\u0938\u0915\u0940 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0909\u092e\u094d\u092e\u0940\u0926 \u0939\u0948 \u0915\u093f \u0935\u0939 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u0940 \u091c\u0947\u092c \u0938\u0947 \u0928\u0939\u0940\u0902 \u092c\u0932\u094d\u0915\u093f \u091f\u0948\u0915\u094d\u0938 \u091a\u094b\u0930\u0940 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0938\u0947 \u0906\u090f\u0917\u093e\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092c\u093e\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092e\u0939\u0924\u094d\u0935 \u0915\u0940 \u0924\u094b, \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u092d\u093e\u0930\u0924 \u0915\u0947 \u0907\u0924\u093f\u0939\u093e\u0938 \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u092c\u0921\u093c\u0947 \u0915\u0930 \u0938\u0941\u0927\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0939\u0948, \u091c\u093f\u0938\u0947 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902, \u0926\u094b\u0928\u094b\u0902 \u092a\u0930 \u0932\u0917\u093e\u090f \u0917\u090f \u0915\u0930 \u0928\u0947 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \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%95%e0%a5%87-%e0%a4%b2%e0%a4%be%e0%a4%ad-%e0%a4%94%e0%a4%b0-%e0%a4%b9%e0%a4%be%e0%a4%a8%e0%a4%bf\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \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>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u0947 \u092d\u093e\u0930\u0924 \u0915\u0940 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092a\u0930 \u0907\u0928\u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u094d\u092f\u093e \u0939\u0948? \u0935 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u092d \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u0938\u0938\u094d\u0924\u093e \u092e\u093f\u0932\u0947\u0917\u093e? \u0914\u0930 \u0939\u093e\u0928\u093f \u092f\u093e \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094d\u092f\u093e \u092e\u0939\u0902\u0917\u093e \u092e\u093f\u0932\u0947\u0917\u093e? \u0914\u0930 \u0907\u0928\u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0935? \u091c\u093e\u0928\u0947 \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\" 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