{"id":4268,"date":"2020-04-21T09:58:21","date_gmt":"2020-04-21T09:58:21","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=4268"},"modified":"2020-04-21T09:58:24","modified_gmt":"2020-04-21T09:58:24","slug":"39-%e0%a4%b5%e0%a5%80%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/39-%e0%a4%b5%e0%a5%80%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/","title":{"rendered":"39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915:- \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f"},"content":{"rendered":"\n<p>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 \u0914\u0930 \u0905\u0928\u094d\u092f \u092e\u0902\u0924\u094d\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u092e\u0947\u0902 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 14 \u092e\u093e\u0930\u094d\u091a 2020 \u0915\u094b 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0902\u092a\u0928\u094d\u0928 \u0939\u0941\u0908 \u0925\u0940\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u092c\u093e\u091c\u093e\u0930 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u0941\u091b \u0926\u0943\u0922\u093c \u0928\u093f\u0930\u094d\u0923\u092f \u092d\u0940 \u0932\u093f\u090f \u0925\u0947\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940, \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0932\u093e\u0928\u093e, \u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c, \u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f \u0914\u0930 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930, \u0906\u0926\u093f \u091c\u0948\u0938\u0947 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u090f \u0917\u090f\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0907\u0938\u0940 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u093e\u0924 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"588\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/39-\u0935\u0940\u0902-\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926-\u0915\u0940-\u092c\u0948\u0920\u0915-1024x588.jpg\" alt=\"39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915\" class=\"wp-image-4297\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/39-\u0935\u0940\u0902-\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926-\u0915\u0940-\u092c\u0948\u0920\u0915-1024x588.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/39-\u0935\u0940\u0902-\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926-\u0915\u0940-\u092c\u0948\u0920\u0915-300x172.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/39-\u0935\u0940\u0902-\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926-\u0915\u0940-\u092c\u0948\u0920\u0915-768x441.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/39-\u0935\u0940\u0902-\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926-\u0915\u0940-\u092c\u0948\u0920\u0915-1536x882.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/04\/39-\u0935\u0940\u0902-\u091c\u0940\u090f\u0938\u091f\u0940-\u092a\u0930\u093f\u0937\u0926-\u0915\u0940-\u092c\u0948\u0920\u0915.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915<\/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. 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u0928\u093f\u0930\u094d\u0923\u092f<\/a>\n<ul>\n<li><a href=\"#1.1\">1.1. \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0914\u0930 \u0908-\u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f<\/a><\/li>\n<li><a href=\"#1.2\">1.2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935<\/a><\/li>\n<li><a href=\"#1.3\">1.3. \u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c<\/a><\/li>\n<li><a href=\"#1.4\">1.4. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0914\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930<\/a><\/li>\n<li><a href=\"#1.5\">1.5. \u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f \u0914\u0930 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930<\/a><\/li>\n<li><a href=\"#1.6\">1.6. \u0905\u092a\u0928\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u094b \u091c\u093e\u0928\u0947\u0902:- \u0928\u093e\u092e \u0915\u0940 \u0928\u0908 \u092f\u094b\u091c\u0928\u093e<\/a><\/li>\n<li><a href=\"#1.7\">1.7. \u0928\u093f\u0930\u0938\u094d\u0924\u0940\u0915\u0930\u0923 \u0915\u093e \u0938\u0902\u0936\u094b\u0927\u0928<\/a><\/li>\n<li><a href=\"#1.8\">1.8. \u0905\u0928\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#2\">2. 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0947 \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902<\/a>\n<ul>\n<li><a href=\"#2.1\">2.1. \u0908-\u091a\u093e\u0932\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0940 \u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f<\/a><\/li>\n<li><a href=\"#2.2\">2.2. \u0905\u092a\u094d\u0930\u0948\u0932 2020 \u092e\u0947\u0902 \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u091a\u093e\u0932\u0942 \u0915\u0930\u0928\u093e<\/a><\/li>\n<li><a href=\"#2.3\">2.3. \u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u0938\u0947 \u092c\u094d\u092f\u093e\u091c \u0915\u093e \u092a\u0930\u093f\u0923\u093e\u092e<\/a><\/li>\n<li><a href=\"#2.4\">2.4. \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u094b\u091f\u093f\u0938\u094b\u0902 \u0915\u0947 \u0926\u0902\u0921\u093e\u0924\u094d\u092e\u0915 \u092a\u0930\u093f\u0923\u093e\u092e\u094b\u0902 \u092e\u0947\u0902 \u0922\u0940\u0932<\/a><\/li>\n<li><a href=\"#2.5\">2.5. \u0935\u093f\u0935\u093f\u0927 \u0905\u092a\u0947\u0915\u094d\u0937\u093f\u0924<\/a><\/li>\n<li><a href=\"#2.6\">2.6. \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0938\u0902\u0930\u091a\u0928\u093e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0914\u0930 \u0926\u0930 \u0935\u0943\u0926\u094d\u0927\u093f \u092e\u0947\u0902 \u0905\u0928\u0941\u092e\u093e\u0928<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u0928\u093f\u0930\u094d\u0923\u092f<\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \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%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u093e\u0928\u0942\u0928 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u093e\u0928\u0942\u0928<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 39 \u0935\u0940\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%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926<\/a> \u0915\u0940 \u092c\u0948\u0920\u0915 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 14 \u092e\u093e\u0930\u094d\u091a 2020 \u0915\u094b \u0906\u092f\u094b\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908\u0964 \u0926\u093f\u0932\u094d\u0932\u0940 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u092e\u093e\u0928\u0928\u0940\u092f&nbsp;<strong>\u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923&nbsp;<\/strong>\u0928\u0947 \u0915\u0940\u0964 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0905\u0928\u094d\u092f \u0909\u092a\u0938\u094d\u0925\u093f\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u0914\u0930 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u092e\u093e\u092e\u0932\u094b\u0902 \u0915\u0947&nbsp;\u092e\u0902\u0924\u094d\u0930\u0940 \u0936\u094d\u0930\u0940 \u0905\u0928\u0941\u0930\u093e\u0917 \u0920\u093e\u0915\u0941\u0930, \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0914\u0930 \u0915\u0947\u0928\u094d\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \u0915\u0947 \u0935\u0930\u093f\u0937\u094d\u0920 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0941\u090f\u0964 <\/p>\n\n\n\n<p>\u0907\u0938 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902&nbsp;<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%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\/\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u094b\u0902<\/a>&nbsp;\u092e\u0947\u0902 \u0915\u0941\u091b \u092c\u0921\u093c\u0947 \u0914\u0930 \u0915\u0941\u091b \u091b\u094b\u091f\u0947 \u092c\u0926\u0932\u093e\u0935\u094b\u0902, \u0935\u093f\u0932\u0902\u092c\u093f\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%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902 (opens in a new tab)\">\u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902<\/a> \u092a\u0930 \u092c\u094d\u092f\u093e\u091c, \u0905\u092a\u0928\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u094b \u091c\u093e\u0928\u0947\u0902:- \u0928\u093e\u092e \u0915\u0940 \u0928\u0908 \u092f\u094b\u091c\u0928\u093e \u0932\u093e\u0928\u0947 \u0915\u0947 \u0938\u093e\u0925 \u0938\u0902\u092a\u0928\u094d\u0928 \u0939\u0941\u0908\u0964 \u091a\u0932\u093f\u090f \u0907\u0928 \u0938\u092d\u0940 \u092c\u0926\u0932\u093e\u0935\u094b\u0902 \u0905\u0925\u0935\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u094b \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"1.1\">1. \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0914\u0930 \u0908-\u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f <\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"31 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092e\u0940\u091f\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%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/#8.8\" target=\"_blank\">31 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u092e\u0940\u091f\u093f\u0902\u0917<\/a> \u092e\u0947\u0902, \u092f\u0939 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0928\u092f\u093e&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%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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u093f\u0938\u094d\u091f\u092e<\/a>&nbsp;\u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%A8%E0%A4%88-%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%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0928\u0908 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0928\u0908 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u092e\u0947\u0902 \u0938\u0930\u0932\u0940\u0915\u0943\u0924 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u0939\u094b\u0902\u0917\u0947, \u091c\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924&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%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\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902<\/a>&nbsp;\u0915\u0947 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0906\u0938\u093e\u0928\u0940 \u0915\u0947 \u0932\u093f\u090f \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u0928\u094d\u092f\u0942 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u093f\u0938\u094d\u091f\u092e \u0915\u0947 \u0924\u0939\u0924, \u090f\u0915 \u092e\u0941\u0916\u094d\u092f \u0930\u093f\u091f\u0930\u094d\u0928 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091f\u0940 1 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%86%E0%A4%B0%E0%A4%88%E0%A4%9F%E0%A5%80-1-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091f\u0940 1<\/a> \u0914\u0930 2 \u090f\u0928\u0947\u0915\u094d\u0938 \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u090f\u0928\u090f\u0915\u094d\u0938 -1 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u090f\u0928\u090f\u0915\u094d\u0938 -2 \u092b\u0949\u0930\u094d\u092e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u0932\u0947\u0915\u093f\u0928 \u0906\u091c \u0915\u0932 \u0905\u091a\u093e\u0928\u0915 \u0938\u0947 \u0906\u0908 \u0935\u0948\u0936\u094d\u0935\u093f\u0915 \u092e\u0939\u093e\u092e\u093e\u0930\u0940 (\u0915\u094b\u0930\u094b\u0928\u093e \u0935\u093e\u092f\u0930\u0938) \u0915\u0947 \u091a\u0932\u0924\u0947 \u092a\u0942\u0930\u0947 \u092d\u093e\u0930\u0924 \u0926\u0947\u0936 \u092e\u0947\u0902 \u092a\u094d\u0930\u0927\u093e\u0928 \u092e\u0902\u0924\u094d\u0930\u0940 \u0928\u0930\u0947\u0902\u0926\u094d\u0930 \u092e\u094b\u0926\u0940 \u091c\u0940 \u0928\u0947 3 \u092e\u0908 \u0924\u0915 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0932\u0949\u0915\u0921\u093e\u0909\u0928 \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0940 \u0915\u0947 \u091a\u0932\u0924\u0947 \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u094b 1 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 2020 \u0924\u0915 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0908-\u091a\u093e\u0932\u093e\u0928 \u0914\u0930 \u0915\u094d\u092f\u0942\u0906\u0930 \u0915\u094b\u0921 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u094b 1 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 2020 \u0924\u0915 \u0915\u0947 \u0932\u093f\u090f \u091f\u093e\u0932 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0940\u0932\u093f\u090f, \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0930\u093f\u091f\u0930\u094d\u0928 \u0938\u093f\u0938\u094d\u091f\u092e (<a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1 (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%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1<\/a>, <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-2\u090f (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%86%E0%A4%B0-2%E0%A4%8F-%E0%A4%A1%E0%A4%BE%E0%A4%89%E0%A4%A8%E0%A4%B2%E0%A5%8B%E0%A4%A1-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-2\u090f<\/a>  &amp; <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%86%E0%A4%B0-3%E0%A4%AC%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-3\u092c\u0940<\/a>) \u0938\u093f\u0924\u0902\u092c\u0930 2020 \u0924\u0915 \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<h3 id=\"1.2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935<\/h3>\n\n\n\n<ul><li>\u092e\u094b\u092c\u093e\u0907\u0932 \u092b\u094b\u0928 \u0914\u0930 \u0909\u0938\u0915\u0947 \u092d\u093e\u0917\u094b\u0902 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930<\/a> 12% \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 18% \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u092f\u0939 \u0928\u093f\u0930\u094d\u0923\u092f \u0909\u0932\u094d\u091f\u0947 \u0915\u0930\u094d\u0924\u0935\u094d\u092f \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u0947 \u0915\u093e\u0930\u0923 \u0915\u0920\u093f\u0928\u093e\u0907\u092f\u094b\u0902 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li><li>\u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u092e\u0948\u091a 12% \u0915\u0940 \u090f\u0915\u0932 GST \u0926\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0915\u093f\u090f \u0917\u090f \u0939\u0948\u0902\u0964 \u0905\u092c \u0924\u0915, \u0939\u0938\u094d\u0924\u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0932\u094b\u0917\u094b\u0902 \u092a\u0930 5% \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 \u092c\u093e\u0915\u0940 \u092a\u0930 18% \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li><li>\u0935\u093f\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0930\u0916\u0930\u0916\u093e\u0935, \u092e\u0930\u092e\u094d\u092e\u0924 \u0914\u0930 \u0913\u0935\u0930\u0939\u093e\u0932 (\u090f\u092e\u0906\u0930\u0913) \u0938\u0947\u0935\u093e \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u092a\u0942\u0930\u094d\u0923 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f <\/a>\u0915\u0947 \u0938\u093e\u0925 18% \u0938\u0947 \u0918\u091f\u093e\u0915\u0930 5% \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e\u0964<\/li><li>\u092f\u0947 \u0938\u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 01 \u0905\u092a\u094d\u0930\u0948\u0932 2020 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u0941\u090f \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"1.3\">3. \u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c<\/h3>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u093e\u0928\u0942\u0928 \u0915\u0940 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0939\u0941\u090f \u092c\u0926\u0932\u093e\u0935 \u0938\u0947 \u0905\u092c, \u0935\u093f\u0932\u0902\u092c\u093f\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c \u0915\u0940 \u0917\u0923\u0928\u093e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c \u0915\u0940 \u0917\u0923\u0928\u093e<\/a> \u0936\u0941\u0926\u094d\u0927 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092a\u0930 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u092f\u0939 \u0938\u0902\u0936\u094b\u0927\u0928 1 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u092a\u0942\u0930\u094d\u0935\u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0930\u0942\u092a \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h3 id=\"1.4\">4. \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 \u0914\u0930 9 \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930<\/h3>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u0915\u0947 \u0932\u093f\u090f <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%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 9<\/a> \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-9%E0%A4%B8%E0%A5%80-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">9\u0938\u0940 \u092b\u0949\u0930\u094d\u092e<\/a> \u0915\u0940 \u0938\u092e\u092f \u0938\u0940\u092e\u093e 30 \u091c\u0942\u0928 2020 \u0924\u0915 \u092c\u0922\u093c\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0938\u093e\u0925 \u0939\u0940, \u0938\u093e\u0932\u093e\u0928\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\u0930  (opens in a new tab)\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930 <\/a>\u0915\u0940 \u0938\u0940\u092e\u093e 2 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964 \u0907\u0938\u0932\u093f\u090f, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u0938\u0940 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f 5 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0915\u092e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0947 \u0932\u093f\u090f \u0935\u0948\u0915\u0932\u094d\u092a\u093f\u0915 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0905\u0925\u0935\u093e \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u092e\u0947\u0902 \u0915\u0941\u0932 \u092e\u093f\u0932\u093e\u0915\u0930 2 \u0915\u0930\u094b\u0921\u093c \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0915\u092e \u0915\u0947 \u0938\u093e\u0932\u093e\u0928\u093e \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0935\u093e\u0932\u0947 \u0915\u0930\u0926\u093e\u0924\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -9 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 <a rel=\"noreferrer noopener\" aria-label=\"\u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%9F-%E0%A4%AB%E0%A5%80%E0%A4%B8\/#5\" target=\"_blank\">\u0935\u093f\u0932\u0902\u092c \u0936\u0941\u0932\u094d\u0915<\/a> \u0928\u0939\u0940\u0902 \u0926\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<h3 id=\"1.5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u091b\u0942\u091f \u0914\u0930 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930<\/h3>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2019-20 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -1 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 -1 \u092b\u0949\u0930\u094d\u092e<\/a> \u0915\u0941\u091b \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u092b \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u091c\u094b <a href=\"https:\/\/www.webtel.in\/Image\/GST_CMP_02%20.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u0938\u0940\u090f\u092e\u092a\u0940-02 (opens in a new tab)\">\u092b\u0949\u0930\u094d\u092e \u0938\u0940\u090f\u092e\u092a\u0940-02<\/a> \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0915\u0947 \u0935\u093f\u0936\u0947\u0937 <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\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e  (opens in a new tab)\">\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e <\/a>(\u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0916\u094d\u092f\u093e 2\/2019-\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 (\u0926\u0930) \u0926\u093f\u0928\u093e\u0902\u0915 7 \u092e\u093e\u0930\u094d\u091a 2019) \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0928\u0939\u0940\u0902 \u091a\u0941\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0914\u0930 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0926\u094d\u0926\u093e\u0916 \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0941\u0932\u093e\u0908 2019 \u0938\u0947 \u091c\u0928\u0935\u0930\u0940 2020 \u0924\u0915 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3\u092c\u0940 (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%86%E0%A4%B0-3%E0%A4%AC%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3\u092c\u0940<\/a> \u0915\u0940 \u0926\u0947\u092f \u0924\u093f\u0925\u093f 24 \u092e\u093e\u0930\u094d\u091a 2020 \u0924\u0915 \u092c\u0922\u093c\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1 (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%86%E0%A4%B0-1-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-1<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-7 (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%86%E0%A4%B0-7-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-7<\/a> \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u092e\u093e\u0928 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"1.6\">6. \u0905\u092a\u0928\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u094b \u091c\u093e\u0928\u0947\u0902:- \u0928\u093e\u092e \u0915\u0940 \u0928\u0908 \u092f\u094b\u091c\u0928\u093e<\/h3>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0928\u0908 \u092f\u094b\u091c\u0928\u093e <strong>&#8220;\u0905\u092a\u0928\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u094b \u091c\u093e\u0928\u0947\u0902&#8221;<\/strong> \u0928\u093e\u092e\u0915 \u090f\u0915 \u0928\u0908 \u092f\u094b\u091c\u0928\u093e \u0936\u0941\u0930\u0942 \u0915\u0940 \u0917\u0908 \u0939\u0948 \u0924\u093e\u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0909\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u092e\u0942\u0932 \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u0924\u093e\u092f\u093e \u091c\u093e\u090f \u091c\u093f\u0928\u0915\u0947 \u0938\u093e\u0925 \u0935\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3> id=&#8221;1.7&#8243;7. \u0928\u093f\u0930\u0938\u094d\u0924\u0940\u0915\u0930\u0923 \u0915\u093e \u0938\u0902\u0936\u094b\u0927\u0928<\/h3>\n\n\n\n<p>\u091c\u093f\u0928 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0928\u0947 14 \u092e\u093e\u0930\u094d\u091a 2020 \u0924\u0915 \u0905\u092a\u0928\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 (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%B0%E0%A4%A6%E0%A5%8D%E0%A4%A6-%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926<\/a> \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948, \u0935\u0947 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0930\u0926\u094d\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938 \u090f\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0902\u0921\u094b 30 \u091c\u0942\u0928 2020 \u0924\u0915 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0964 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0909\u0928 \u0932\u094b\u0917\u094b\u0902 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092c\u093e\u0930 \u0915\u093e \u092e\u093e\u092a \u0939\u0948 \u091c\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u093e \u0938\u0902\u091a\u093e\u0932\u0928 \u091c\u093e\u0930\u0940 \u0930\u0916\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3 id=\"1.8\">8. \u0905\u0928\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f<\/h3>\n\n\n\n<ul><li>\u0907\u0902\u092b\u094b\u0938\u093f\u0938 \u0915\u0947 \u0905\u0927\u094d\u092f\u0915\u094d\u0937, \u0936\u094d\u0930\u0940 \u0928\u0902\u0926\u0928 \u0928\u0940\u0932\u0947\u0915\u0923\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u094d\u0930\u0917\u0924\u093f \u0905\u0926\u094d\u092f\u0924\u0928 \u0905\u0917\u0932\u0940 \u0924\u0940\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915\u094b\u0902 \u092e\u0947\u0902 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/li><li>\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0908-\u0935\u0949\u0932\u0947\u091f \u092f\u094b\u091c\u0928\u093e \u0915\u094b \u0905\u0902\u0924\u093f\u092e \u0930\u0942\u092a \u0926\u0947\u0928\u0947 \u0915\u0940 \u0938\u092e\u092f \u0938\u0940\u092e\u093e 31 \u092e\u093e\u0930\u094d\u091a 2021 \u0924\u0915 \u092c\u0922\u093c\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li><li>IBC \u0915\u094b\u0921, 2016 \u0915\u0947 \u0924\u0939\u0924 \u0907\u0928\u094d\u0938\u0949\u0932\u094d\u0935\u0947\u0902\u0938\u0940 \/ \u0930\u093f\u091c\u093c\u0949\u0932\u094d\u092f\u0942\u0936\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0924\u0939\u0924 GST \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f CIRP \u0905\u0935\u0927\u093f \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0930\u0916\u0940 \u0917\u0908 \u0925\u0940\u0964<\/li><li>\u091c\u0928\u0935\u0930\u0940 2020 \u092e\u0947\u0902 \u0935\u093f\u0932\u092f \u0915\u0947 \u0915\u093e\u0930\u0923 \u0926\u093e\u0926\u0930\u093e \u0914\u0930 \u0928\u0917\u0930 \u0939\u0935\u0947\u0932\u0940 \u0914\u0930 \u0926\u092e\u0928 \u0914\u0930 \u0926\u0940\u0935 \u0915\u0947 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092f\u094b\u091c\u0928\u093e 31 \u092e\u0908 2020 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li><li>\u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915\u094b\u0902 \u0915\u0947 \u0932\u093e\u092d \u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u092b\u0902\u0921 \u0915\u0947 \u0926\u093e\u0935\u0947 \u0905\u092c \u0925\u094b\u0915 \u092e\u0947\u0902 \u0938\u0902\u0938\u093e\u0927\u093f\u0924 \u0915\u093f\u090f \u091c\u093e\u090f\u0902\u0917\u0947\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"2\">39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0947 \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%b8%e0%a5%80%e0%a4%96%e0%a5%87%e0%a4%82\/\" target=\"_blank\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0947 \u0938\u092d\u0940 \u0915\u094b \u092c\u0939\u0941\u0924 \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902 \u0925\u0940\u0902\u0964 \u0915\u0941\u091b \u0932\u094b\u0917\u094b\u0902 \u0915\u094b \u0932\u0917\u093e \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932\u093f\u0902\u0917 \u0915\u093e \u0938\u0930\u0932\u0940\u0915\u0930\u0923 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0915\u0941\u091b \u0915\u094b \u0932\u0917\u093e \u0915\u093f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u092e\u093f\u0932\u0947\u0917\u0940\u0964 \u0939\u092e \u0910\u0938\u0947 \u0915\u0941\u091b \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0940 \u0930\u093e\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u093e\u0924 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3 id=\"2.1\">1. \u0908-\u091a\u093e\u0932\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0940 \u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f<\/h3>\n\n\n\n<p>\u0908-\u091a\u093e\u0932\u093e\u0928 \u0915\u0940 \u0924\u0948\u092f\u093e\u0930\u0940 \u0909\u092a-\u092c\u0930\u093e\u092c\u0930 \u0932\u0917\u0924\u0940 \u0939\u0948, \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0908-\u091a\u093e\u0932\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b \u0924\u0940\u0928 \u092e\u0939\u0940\u0928\u0947 \u0924\u0915 \u092c\u0922\u093c\u093e\u0928\u0947 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u093f 1 \u0905\u092a\u094d\u0930\u0948\u0932 2020 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0907\u0938\u0947 1 \u091c\u0941\u0932\u093e\u0908 2020 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u092a\u0928\u0947 \u0939\u093e\u0925\u094b\u0902 \u092a\u0930 \u0905\u0927\u093f\u0915 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925, GSTN \u092c\u0947\u0939\u0924\u0930 \u0938\u092e\u093e\u0927\u093e\u0928 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"2.2\">2. \u0905\u092a\u094d\u0930\u0948\u0932 2020 \u092e\u0947\u0902 \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u091a\u093e\u0932\u0942 \u0915\u0930\u0928\u093e<\/h3>\n\n\n\n<p>7 \u092e\u093e\u0930\u094d\u091a 2020 \u0915\u094b \u0928\u0935\u0940\u0928\u0924\u092e \u0935\u093f\u0915\u093e\u0938 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u0915\u0908 \u0924\u0915\u0928\u0940\u0915\u0940 \u0915\u0920\u093f\u0928\u093e\u0907\u092f\u094b\u0902 \u0915\u093e \u0938\u093e\u092e\u0928\u093e \u0915\u0930\u0928\u093e \u092a\u0921\u093e \u0925\u093e\u0964 \u0907\u0928\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940\u090f\u0928 \u0928\u0947 \u0907\u0902\u092b\u094b\u0938\u093f\u0938 \u0915\u094b \u0909\u0928\u094d\u0939\u0947\u0902 \u0920\u0940\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092a\u0916\u0935\u093e\u0921\u093c\u0947 \u0915\u093e \u0938\u092e\u092f \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u092f\u0939 \u0926\u0947\u0916\u0924\u0947 \u0939\u0941\u090f \u0915\u093f \u0938\u0930\u0915\u093e\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 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\u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0914\u0930 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2018-19 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u094b\u091f\u093f\u0938\u094b\u0902 \u0915\u0947 \u0926\u0902\u0921\u093e\u0924\u094d\u092e\u0915 \u092a\u0930\u093f\u0923\u093e\u092e\u094b\u0902 \u092e\u0947\u0902 \u0922\u0940\u0932<\/h3>\n\n\n\n<p>\u0910\u0938\u0947 \u0915\u0908 \u0909\u0926\u093e\u0939\u0930\u0923 \u0939\u0948\u0902 \u091c\u0939\u093e\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u094b\u091f\u093f\u0938 (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%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u094b\u091f\u093f\u0938<\/a> \u0915\u094b \u0917\u0932\u0924 \u0915\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0926\u093e\u0935\u094b\u0902 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/#5\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0928 \u0915\u0930\u0928\u0947 \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u092e\u0947\u0902 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092d\u0947\u091c\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0915\u0941\u091b \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902, \u092a\u0942\u0930\u094d\u0935 \u0915\u0940 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916\u094b\u0902 \u0915\u094b \u0928\u094b\u091f\u093f\u0938 \u092d\u0947\u091c\u0924\u0947 \u0938\u092e\u092f \u0935\u093f\u091a\u093e\u0930 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092f\u0939 \u0926\u0947\u0916\u0924\u0947 \u0939\u0941\u090f \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0926\u094b \u0938\u093e\u0932 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u093f\u0930 \u0928\u0939\u0940\u0902 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\u0905\u092a\u0947\u0915\u094d\u0937\u093f\u0924<\/h3>\n\n\n\n<p>\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u0941\u0906\u0935\u091c\u093e \u092e\u093e\u092e\u0932\u0947 \u0915\u094b \u0939\u0932 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0947\u0902\u0926\u094d\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u094b\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u091c\u094b \u0915\u093f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0923 \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u092e\u091c\u092c\u0942\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u092e\u091c\u092c\u0942\u0924 \u0915\u0930\u0928\u0947 \u0914\u0930 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0909\u092a\u093e\u092f\u094b\u0902 \u092a\u0930 \u092d\u0940 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0917\u0940\u0964 \u0905\u0902\u0924\u093f\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 18 \u0926\u093f\u0938\u0902\u092c\u0930 2019 \u0915\u094b \u0938\u0902\u092a\u0928\u094d\u0928 \u0939\u0941\u0908 \u091c\u0939\u093e\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9 (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%86%E0%A4%B0-9-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-9<\/a> \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"9 \u0938\u0940 (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%86%E0%A4%B0-9%E0%A4%B8%E0%A5%80-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">9 \u0938\u0940<\/a> \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0926\u094b \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u0917\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u0938\u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 (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%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915<\/a> \u092e\u0947\u0902 \u0938\u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0940 \u0938\u092e\u0938\u094d\u092f\u093e\u0913\u0902 \u0915\u094b \u0926\u0942\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u090f\u091c\u0947\u0902\u0921\u0947 \u0915\u094b \u0938\u0902\u092c\u094b\u0927\u093f\u0924 \u0915\u0930\u0928\u0947 \u092a\u0930 \u0928\u091c\u0930 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"2.6\">6. \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0938\u0902\u0930\u091a\u0928\u093e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0914\u0930 \u0926\u0930 \u0935\u0943\u0926\u094d\u0927\u093f \u092e\u0947\u0902 \u0905\u0928\u0941\u092e\u093e\u0928<\/h3>\n\n\n\n<p>\u092a\u093f\u091b\u0932\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902, \u092f\u0939 \u0905\u0928\u0941\u092e\u093e\u0928 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u0915\u093f \u092a\u093e\u0902\u091a \u0938\u094d\u0932\u0948\u092c \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u094b \u0924\u0940\u0928 \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u094d\u0932\u0948\u092c \u092e\u0947\u0902 \u0932\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u091c\u093f\u0938\u092e\u0947\u0902 \u090f\u0915 \u092c\u0921\u093c\u0940 \u0926\u0930 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u0940\u0964 5% \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0905\u0927\u093f\u0915\u0924\u092e 9-10% \u0924\u0915 \u092c\u0922\u093c \u091c\u093e\u090f\u0917\u0940, \u0914\u0930 12% \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0915\u094b \u0917\u093f\u0930\u093e \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\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%B8%E0%A4%82%E0%A4%97%E0%A5%8D%E0%A4%B0%E0%A4%B9\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0917\u094d\u0930\u0939 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0917\u094d\u0930\u0939<\/a> \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0947 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u0938\u092e\u093e\u0927\u093e\u0928\u094b\u0902 \u092a\u0930 \u0917\u094c\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0930\u093e\u091c\u0938\u094d\u0935 \u0935\u0943\u0926\u094d\u0927\u093f \u0938\u092e\u093f\u0924\u093f \u0915\u093e \u0917\u0920\u0928 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0907\u0928\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u091b\u0942\u091f \u0926\u0940 \u0917\u0908 \u0925\u0940 \u092f\u093e \u0909\u0928\u094d\u0939\u0947\u0902 \u0936\u0942\u0928\u094d\u092f \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0915\u0930 \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0935\u093e\u092a\u0938 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u091a\u0932\u093f\u0924 \u0915\u0930 \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u0947 \u092e\u093e\u092e\u0932\u094b\u0902 \u0915\u094b \u0938\u0939\u0940 \u0915\u0930\u0928\u093e \u0936\u0941\u0930\u0942 \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 <a rel=\"noreferrer noopener\" aria-label=\"38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/38-%E0%A4%B5%E0%A5%80%E0%A4%82-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6-%E0%A4%95%E0%A5%80-%E0%A4%AC%E0%A5%88%E0%A4%A0%E0%A4%95\/\" target=\"_blank\">38 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915<\/a> \u092e\u0947\u0902 \u092c\u0941\u0928\u0947 \u0939\u0941\u090f \u0914\u0930 \u0917\u0948\u0930-\u092c\u0941\u0928\u0947 \u0939\u0941\u090f \u092c\u0948\u0917 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u094b 12% \u0938\u0947 \u092c\u0922\u093c\u093e\u0915\u0930 18% \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u092e\u094b\u092c\u093e\u0907\u0932, \u0915\u092a\u0921\u093c\u093e, \u0938\u094b\u0932\u0930 \u092e\u0949\u0921\u094d\u092f\u0942\u0932, \u0930\u0947\u0932\u0935\u0947 \u0907\u0902\u091c\u0928, \u0909\u0930\u094d\u0935\u0930\u0915, \u0938\u094d\u091f\u0940\u0932 \u0915\u0947 \u092c\u0930\u094d\u0924\u0928 (\u091c\u093f\u0928\u0915\u0940 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930 \u0926\u0930 5-12% \u0915\u0947 \u092c\u0940\u091a \u0939\u0948) \u091c\u0948\u0938\u0940 \u0914\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0938\u0947 \u0926\u0930 \u092e\u0947\u0902 \u0938\u0941\u0927\u093e\u0930 \u0915\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f \u092e\u0947\u0902 \u0915\u094b\u0908 \u092c\u0921\u093c\u0940 \u0926\u0930 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0940 \u0909\u092e\u094d\u092e\u0940\u0926 \u0928\u0939\u0940\u0902 \u0915\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0928\u093f\u0930\u094d\u092e\u0932\u093e \u0938\u0940\u0924\u093e\u0930\u092e\u0923 \u0914\u0930 \u0905\u0928\u094d\u092f \u092e\u0902\u0924\u094d\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937\u0924\u093e \u092e\u0947\u0902 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 14 \u092e\u093e\u0930\u094d\u091a 2020 \u0915\u094b 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0938\u0902\u092a\u0928\u094d\u0928 \u0939\u0941\u0908 \u0925\u0940\u0964 \u091c\u093f\u0938\u092e\u0947 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u092c\u093e\u091c\u093e\u0930 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u0941\u091b \u0926\u0943\u0922\u093c \u0928\u093f\u0930\u094d\u0923\u092f \u092d\u0940 \u0932\u093f\u090f \u0925\u0947\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940, \u0928\u0908 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0932\u093e\u0928\u093e, \u0935\u093f\u0932\u0902\u092c\u093f\u0924 \u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902 \u092a\u0930 \u092c\u094d\u092f\u093e\u091c, &#8230; <a title=\"39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915:- \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/39-%e0%a4%b5%e0%a5%80%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a4%b0%e0%a4%bf%e0%a4%b7%e0%a4%a6\/\" aria-label=\"More on 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915:- \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f\">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>39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915:- \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902<\/title>\n<meta name=\"description\" content=\"\u091c\u093e\u0928\u0947\u0902 39 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902? \u0924\u0925\u093e \u0907\u0938\u092e\u0947\u0902 \u0932\u093f\u090f \u0917\u090f \u092e\u0941\u0916\u094d\u092f \u0928\u093f\u0930\u094d\u0923\u092f \u0915\u094d\u092f\u093e \u0939\u0948? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u092c\u0948\u0920\u0915 \u0938\u0947 \u0909\u092e\u094d\u092e\u0940\u0926\u0947\u0902 \u0915\u094d\u092f\u093e \u0925\u0940? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, 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