{"id":5375,"date":"2020-07-20T11:56:53","date_gmt":"2020-07-20T11:56:53","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=5375"},"modified":"2020-07-20T11:56:58","modified_gmt":"2020-07-20T11:56:58","slug":"%e0%a4%b0%e0%a4%9a%e0%a4%a8%e0%a4%be-%e0%a4%af%e0%a5%8b%e0%a4%9c%e0%a4%a8%e0%a4%be-%e0%a4%95%e0%a5%87-%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%b0%e0%a4%9a%e0%a4%a8%e0%a4%be-%e0%a4%af%e0%a5%8b%e0%a4%9c%e0%a4%a8%e0%a4%be-%e0%a4%95%e0%a5%87-%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902?"},"content":{"rendered":"\n<p>\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 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u092f\u0939 \u092c\u0924\u093e\u0924\u0947 \u0939\u0948 \u0915\u093f \u0907\u0938 \u0938\u094d\u0915\u0940\u092e (\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e) \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u090f\u0928\u0906\u0930\u0906\u0908 \u092f\u093e \u0906\u0915\u0938\u094d\u092e\u093f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0924\u093f\u0925\u093f \u092a\u0930 \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u092e\u094c\u091c\u0942\u0926 \u092e\u093e\u0932 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0916\u0930\u0940\u0926 \u092f\u093e \u0906\u092f\u093e\u0924 \u092d\u0940 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0928\u093f\u092f\u092e \u0938\u0942\u091a\u0928\u093e, \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927 \u0914\u0930 \u0932\u0947\u0935\u0940 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f, \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0914\u0930 \u0932\u0947\u0935\u0940 \u0915\u0940 \u0935\u0948\u0927\u0924\u093e \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u0924\u094d\u092e\u0915 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093c\u093e\u0907\u0928 \u0915\u093f\u090f \u0917\u090f \u0939\u0948\u0902\u0964 \u0924\u094b \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"513\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/07\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e-1024x513.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902?\" class=\"wp-image-5418\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/07\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e-1024x513.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/07\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e-300x150.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/07\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e-768x385.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/07\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e-1536x770.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/07\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/figcaption><\/figure><\/div>\n\n\n\n<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f<\/a>\n<ul>\n<li><a href=\"#1.1\">1.1. \u092a\u0942\u0930\u094d\u0935 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f<\/a><\/li>\n<li><a href=\"#1.2\">1.2 \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u093f\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f GST \u092e\u0947\u0902 \u0928\u090f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u093f\u092f\u093e \u0925\u093e\u0964<\/a><\/li>\n<li><a href=\"#1.3\">1.3 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0938\u094d\u0935\u093f\u091a \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#2\">2. \u0930\u091a\u0928\u093e \u0932\u0947\u0935\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u0936\u0930\u094d\u0924\u0947\u0902 \u0914\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927<\/a><\/li>\n<li><a href=\"#4\">4. \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u0935\u0948\u0927\u0924\u093e<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0928\u093f\u092f\u092e- \u0905\u0928\u0941\u092a\u093e\u0932\u0928<\/a><\/li>\n<li><a href=\"#6\">6. \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f<\/h2>\n\n\n\n<p>\u0905\u0917\u0930 \u092c\u093e\u0924 \u0915\u0930\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%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=\"\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e (opens in a new tab)\">\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0924\u094b, \u0907\u0938\u0947 \u0924\u0940\u0928 \u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u092c\u093e\u0901\u091f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0939\u092e\u0928\u0947 \u0928\u0940\u091a\u0947 \u0907\u0928 \u0924\u0940\u0928\u094b\u0902 \u092d\u093e\u0917\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u092c\u0924\u093e\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092f\u093e\u0938 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0907\u0928\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<h3 id=\"1.1\">1. \u092a\u0942\u0930\u094d\u0935 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f<\/h3>\n\n\n\n<p>\u0915\u093f\u0938\u0940 \u092d\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0905\u0928\u0902\u0924\u093f\u092e \u0906\u0927\u093e\u0930 \u092a\u0930 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0926\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948 (\u0935\u0948\u091f \u0905\u0927\u093f\u0928\u093f\u092f\u092e, \u0938\u0947\u0935\u093e \u0915\u0930, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u093e\u0928\u0942\u0928 \u0906\u0926\u093f \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924) \u0914\u0930 \u091c\u094b \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0932\u0947\u0935\u0940 \u0915\u093e \u0935\u093f\u0930\u094b\u0927 \u0915\u0930\u0924\u093e \u0939\u0948, \u0935\u0939 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 <a href=\"https:\/\/www.webtel.in\/Image\/GST_CMP_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 01 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 01 \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u090f\u0915 \u0938\u0942\u091a\u0928\u093e \u0926\u093e\u0916\u093f\u0932 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\u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u0915\u0930 \u090f\u0915\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0915\u0930\u0947\u0917\u093e\u0964 <\/li><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092c\u093f\u0932 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u093e\u0964<\/li><\/ul>\n\n\n\n<p>\u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 03 \u092b\u0949\u0930\u094d\u092e \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0905\u092d\u094d\u092f\u093e\u0938 \u0915\u0947 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092d\u0940 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0928\u093f\u092e\u094d\u0928 \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0928\u0947 \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<ul><li>\u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/li><li>\u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0905\u092d\u094d\u092f\u093e\u0938 \u0915\u0947 \u0926\u093f\u0928 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u092f\u094b\u091c\u093f\u0924 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u092e\u093e\u0932 \u0915\u0940 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"1.2\">2. \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u091c\u093f\u0928\u094d\u0939\u094b\u0902\u0928\u0947 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\u0938\u0942\u091a\u0928\u093e \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 \u0905\u0925\u0935\u093e \u091c\u093f\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0928\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0930\u093e\u092f\u093e \u0939\u0948 \u0914\u0930 \u092c\u093e\u0926 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%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\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u092e\u0947\u0902 \u091a\u0932\u0947 \u0917\u090f \u0939\u0948\u0902, \u0909\u0928\u094d\u0939\u0947\u0902 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u093e \u092a\u094d\u0930\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-02-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02<\/a> \u092e\u0947\u0902 \u0938\u0942\u091a\u0928\u093e \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 \u0907\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0924\u0948\u092f\u093e\u0930 \u092f\u093e \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u0907\u0928\u092a\u0941\u091f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0906\u0907\u091f\u0940\u0938\u0940 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 3 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80-03-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 3<\/a> \u092e\u0947\u0902 \u090f\u0915 \u092c\u092f\u093e\u0928 \u092d\u0940 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u092a\u0921\u093c\u0947 \u0907\u0928\u092a\u0941\u091f, \u0909\u0938 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u091c\u093f\u0938 \u092a\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0936\u0941\u0930\u0942 \u0939\u0941\u0906 \u0925\u093e\u0964 <\/p>\n\n\n\n<h3 id=\"1.3\">3. \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0938\u094d\u0935\u093f\u091a \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0914\u0930 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f:-<\/p>\n\n\n\n<ul><li>\u0935\u094d\u092f\u093e\u092f\u093e\u092e \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0932\u093f\u090f \u092b\u093e\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02 \u092e\u0947\u0902 \u0938\u0942\u091a\u0928\u093e\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 \u092b\u093e\u0930\u094d\u092e \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923- <a 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\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940  (opens in a new tab)\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f 3 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u092a\u0921\u093c\u0947 \u0907\u0928\u092a\u0941\u091f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924, \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0902\u092d \u0939\u094b\u0928\u0947 \u0915\u0947 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u092f\u093e \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u0907\u0928\u092a\u0941\u091f\u0964<\/li><\/ul>\n\n\n\n<p>\u0939\u092e\u0928\u0947 \u0930\u091a\u0928\u093e \u0932\u0947\u0935\u0940 \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u0907\u0938\u0915\u0940 \u0938\u092d\u0940 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f\u092f\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u0939\u0948\u0964 \u0906\u092a \u0938\u092d\u0940 \u0924\u093f\u0925\u093f\u092f\u094b\u0902 \u0915\u094b \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0928\u093f\u092f\u092e<\/strong><\/td><td><strong>\u092b\u0949\u0930\u094d\u092e <\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td><strong>\u0938\u092e\u092f \u0938\u0940\u092e\u093e<\/strong><\/td><td><strong>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u093f\u092f\u092e \/ \u0927\u093e\u0930\u093e<\/strong><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 3(1)<\/strong><\/td><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 01 \u092b\u0949\u0930\u094d\u092e <\/td><td>\u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0932\u093e\u092f\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e\u0964<\/td><td>\u0928\u093f\u092f\u0924 \u0926\u093f\u0928 \u0915\u0947 30 \u0926\u093f\u0928 \u092f\u093e \u0906\u092f\u0941\u0915\u094d\u0924 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930\u093f\u0924 \u0905\u0935\u0927\u093f<\/td><td>\u0928\u093f\u092f\u092e 24(1)(\u092c\u0940)<\/td><\/tr><tr><td> <strong>3(1) \u0928\u093f\u092f\u092e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 <\/strong><\/td><td><\/td><td>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\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%AC%E0%A4%BF%E0%A4%B2-%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=\"\u092c\u093f\u0932  (opens in a new tab)\">\u092c\u093f\u0932 <\/a>\u091c\u093e\u0930\u0940 \u0915\u0930\u0947\u0902 \u0914\u0930 \u0915\u094b\u0908 \u0915\u0930 \u091c\u092e\u093e \u0928 \u0915\u0930\u0947\u0902\u0964<\/td><td><\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 3(2)<\/strong><\/td><td><a href=\"https:\/\/www.webtel.in\/Image\/GST_REG_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 01 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 01 \u092b\u0949\u0930\u094d\u092e<\/a> \u0915\u093e \u092a\u093e\u0930\u094d\u091f \u092c\u0940<\/td><td>\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0924\u0939\u0924 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e<\/td><td><\/td><td> \u0928\u093f\u092f\u092e  8(1)<\/td><\/tr><tr><td> <strong>\u0928\u093f\u092f\u092e 3(3)<\/strong><\/td><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-02-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e<\/a> &amp;&nbsp;<br><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80-03-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940 03 \u092b\u0949\u0930\u094d\u092e  (opens in a new tab)\">\u0906\u0908\u091f\u0940\u0938\u0940 03 \u092b\u0949\u0930\u094d\u092e <\/a><\/td><td><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e:-<\/strong>\u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e\u0964<br><strong>\u0906\u0908\u091f\u0940\u0938\u0940 -03 \u092b\u0949\u0930\u094d\u092e<\/strong>:- \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0907\u0928\u092a\u0941\u091f\u094b\u0902 \u092a\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0930\u093f\u0935\u0930\u094d\u0938\u0932 \/ \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e \u0926\u0947\u0928\u0947 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e, \u0927\u093e\u0930\u093e 18 \u0915\u0947 \u0909\u092a-\u0938\u0947\u0915\u094d\u0936\u0928 (4) \u0915\u0947 \u0924\u0939\u0924 \u0938\u094d\u091f\u0949\u0915 \u0914\u0930 \u0915\u0948\u092a\u093f\u091f\u0932 \u0917\u0941\u0921\u094d\u0938 \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u0914\u0930 \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u0907\u0928\u092a\u0941\u091f<\/td><td> <strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e<\/strong>:- \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0936\u0941\u0930\u0942 \u0939\u094b\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947\u0964<br> <strong>\u0906\u0908\u091f\u0940\u0938\u0940 -03 \u092b\u0949\u0930\u094d\u092e<\/strong>:- \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0935\u0930\u094d\u0937 \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0902\u092d \u0939\u094b\u0928\u0947 \u0915\u0947 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u092d\u0940\u0924\u0930\u0964<\/td><td> \u0928\u093f\u092f\u092e  44(4)<\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 3(3A)<\/strong><\/td><td> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e &amp;&nbsp;\u0906\u0908\u091f\u0940\u0938\u0940 03 \u092b\u0949\u0930\u094d\u092e <\/td><td>\u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e\u0964\u0915\u0947\u0935\u0932 \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2017-18 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942\u0964 <\/td><td> <strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e<\/strong>:- \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0926\u093f\u0928 \u0938\u0947 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0924\u0941\u0930\u0902\u0924 \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u0915\u094b \u0938\u092b\u0932 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0938\u092e\u0947\u0902 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e \u0926\u0930\u094d\u091c \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<br><strong>\u092b\u0949\u0930\u094d\u092e \u0906\u0908\u091f\u0940\u0938\u0940 03<\/strong>:- \u0909\u0938 \u0926\u093f\u0928 \u0938\u0947 180 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0930\u094b\u0927 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/td><td> \u0928\u093f\u092f\u092e  24,  \u0928\u093f\u092f\u092e  10(1) &amp;  \u0928\u093f\u092f\u092e  44(4)<\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 3(3A)<\/strong><\/td><td><\/td><td>\u092b\u0949\u0930\u094d\u092e ITC-03 \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u092c\u093e\u0926 <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%9f%e0%a5%8d%e0%a4%b0%e0%a4%be%e0%a4%82%e0%a4%b8-1\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e TRAN-1 (opens in a new tab)\">\u092b\u0949\u0930\u094d\u092e TRAN-1<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0918\u094b\u0937\u0923\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0928\u0939\u0940\u0902 \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/td><td><\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 3(4)<\/strong><\/td><td>\u091c\u0940\u090f\u0938\u091f\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-03-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u090f\u092e\u092a\u0940 03 \u092b\u0949\u0930\u094d\u092e  (opens in a new tab)\">\u0938\u0940\u090f\u092e\u092a\u0940 03 \u092b\u0949\u0930\u094d\u092e <\/a><\/td><td>\u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923, \u0928\u093f\u092f\u092e 3 \u0915\u0947 \u0909\u092a-\u0928\u093f\u092f\u092e (1) \u0915\u0947 \u0924\u0939\u0924 \u0905\u0902\u0924\u0930\u093f\u092e \u0926\u093e\u092f\u0930 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0938\u0939\u093f\u0924\u0964<\/td><td>\u0926\u093f\u0928 \u0938\u0947 90 \u0926\u093f\u0928\u094b\u0902 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u092d\u0940\u0924\u0930, \u090f\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u092f\u093e \u0906\u092f\u0941\u0915\u094d\u0924 \u0926\u094d\u0935\u093e\u0930\u093e \u092c\u0922\u093c\u093e\u090f \u0917\u090f \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0930\u094b\u0927 \u0915\u0930\u0924\u093e \u0939\u0948<\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 3(5)<\/strong><\/td><td><\/td><td>\u0909\u092a-\u0928\u093f\u092f\u092e (1), \u0928\u093f\u092f\u092e (3) \u092f\u093e \u0928\u093f\u092f\u092e (3 \u090f) \u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u092f\u0930 \u0938\u0942\u091a\u0928\u093e \u0915\u094b \u0909\u0938\u0940 \u092a\u0948\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0938\u092d\u0940 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"2\">\u0930\u091a\u0928\u093e \u0932\u0947\u0935\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f<\/h2>\n\n\n\n<p>\u091c\u093f\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0928\u0947 \u092a\u0939\u0932\u0947 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930\u093e\u092f\u093e \u0939\u0948, \u0909\u0928\u094d\u0939\u0947\u0902 \u0928\u093f\u092f\u0924 \u0926\u093f\u0928 \u092a\u0930 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u091c\u093f\u0928 \u0932\u094b\u0917\u094b\u0902 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930\u093e\u092f\u093e \u0939\u0948 \u0914\u0930 \u092b\u093f\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%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=\"\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e (opens in a new tab)\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u092e\u0947\u0902 \u091a\u0932\u0947 \u0917\u090f \u0939\u0948\u0902, \u0909\u0928\u094d\u0939\u0947\u0902 \u092d\u0940 \u0938\u0942\u091a\u0928\u093e \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 \u091c\u093f\u0928 \u0932\u094b\u0917\u094b\u0902 \u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0928\u090f \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u093f\u092f\u093e \u0939\u0948, \u0909\u0928\u094d\u0939\u0947\u0902 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u091c\u0939\u093e\u0902 \u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u093e \u0906\u0935\u0947\u0926\u0928 \u0909\u0938 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u091c\u093f\u0938 \u092a\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ol><li>\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0917\u093e:-<ul><li>\u092a\u0942\u0930\u094d\u0935-\u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f: \u0928\u093f\u092f\u0941\u0915\u094d\u0924 \u0926\u093f\u0935\u0938<\/li><li>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0938\u094d\u0935\u093f\u091a \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924: \u0938\u0942\u091a\u0928\u093e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e<\/li><\/ul><\/li><li>\u0909\u0928 \u0932\u094b\u0917\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u093f\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0928\u090f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u093f\u092f\u093e \u0925\u093e\u0964 \u0905\u0930\u094d\u0925\u093e\u0924 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0928\u093f\u092e\u094d\u0928 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0917\u093e:-<ul><li>\u091c\u0939\u093e\u0901 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0909\u0938 \u0926\u093f\u0928 \u0938\u0947 \u0924\u0940\u0938 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u091c\u092e\u093e \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u092c \u0935\u0939 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0940 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0905\u0928\u0941\u0926\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0939\u094b\u0917\u0940\u0964<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>\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 \u0930\u091a\u0928\u093e \u0932\u0947\u0935\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f \u0928\u0940\u091a\u0947 \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e <\/strong><\/td><td><strong>\u092b\u0949\u0930\u094d\u092e <\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923 <\/strong><\/td><td><strong>\u0938\u092e\u092f \u0938\u0940\u092e\u093e<\/strong><\/td><td><strong>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u093f\u092f\u092e \/ \u0927\u093e\u0930\u093e<\/strong><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 4(1)<\/strong><\/td><td><\/td><td>\u0928\u093f\u092f\u092e 3 \u0915\u0940 \u0909\u092a-\u0928\u093f\u092f\u092e (3) \u0915\u0947 \u0924\u0939\u0924 \u0915\u0940 \u0917\u0908 \u0938\u0942\u091a\u0928\u093e: \u0935\u0930\u094d\u0937 \u0915\u0940 \u0936\u0941\u0930\u0941\u0906\u0924 \u0938\u0947 \u0915\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a\u0964<br> \u0928\u093f\u092f\u092e 3 \u0915\u0947 \u0909\u092a-\u0928\u093f\u092f\u092e (1) \u0915\u0947 \u0924\u0939\u0924 \u0915\u0940 \u0917\u0908 \u0938\u0942\u091a\u0928\u093e: \u0928\u093f\u092f\u0941\u0915\u094d\u0924 \u0926\u093f\u0928<\/td><td><\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 4(2)<\/strong><\/td><td><\/td><td>\u0928\u093f\u092f\u092e 3 \u0915\u0947 \u0909\u092a-\u0928\u093f\u092f\u092e (2) \u0915\u0947 \u0924\u0939\u0924 \u0938\u0942\u091a\u0928\u093e: &#8211; \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0905\u0928\u0941\u0926\u093e\u0928 \u0915\u0947 \u092c\u093e\u0926 \u092a\u094d\u0930\u092d\u093e\u0935\u0940\u0964<br> \u0909\u092a-\u0928\u093f\u092f\u092e (2) \u092f\u093e (3) \u092f\u093e \u0928\u093f\u092f\u092e 10 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0924\u093f\u0925\u093f \u0938\u0947 \u0915\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a<\/td><td><strong>\u0928\u093f\u092f\u092e 10 (2)<\/strong>:- \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0924\u093f\u0925\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 (\u092f\u0926\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u092c\u0928\u0928\u0947 \u0915\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0924\u093e \u0939\u0948)\u0964<br><strong>\u0928\u093f\u092f\u092e 10 (3)<\/strong>:- \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0905\u0928\u0941\u0926\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 (\u092f\u0926\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u092c\u0928\u0928\u0947 \u0915\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0940 \u0938\u092e\u093e\u092a\u094d\u0924\u093f \u0915\u0947 \u092c\u093e\u0926 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0924\u093e \u0939\u0948)\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u0936\u0930\u094d\u0924\u0947\u0902 \u0914\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927<\/h2>\n\n\n\n<p>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u093e \u0935\u093f\u0930\u094b\u0927 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0915\u093f \u0935\u0939 \u090f\u0915 \u090f\u0928\u0906\u0930\u0906\u0908 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0906\u0915\u0938\u094d\u092e\u093f\u0915 <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%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\">\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u0909\u0938\u0947 \u092f\u0939 \u092d\u0940 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u0928\u093f\u092f\u0924 \u0924\u093f\u0925\u093f \u092a\u0930 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0909\u0938\u0915\u0947 \u0915\u092c\u094d\u091c\u0947 \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0909\u0938\u0915\u0947 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0928\u0939\u0940\u0902 \u0916\u0930\u0940\u0926\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0909\u0938\u0947 \u092f\u0939 \u092d\u0940 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0915\u093f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u0906\u092f\u093e\u0924\u093f\u0924 \u092e\u093e\u0932, \u092f\u093e \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0916\u0930\u0940\u0926 \u0928\u0939\u0940\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u090f\u0915 \u0936\u093e\u0916\u093e \u0938\u0947, \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u092a\u094d\u0930\u092e\u0941\u0916 \u092f\u093e \u090f\u091c\u0947\u0902\u091f\u094b\u0902 \u0938\u0947 \u0916\u0930\u0940\u0926\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928 \u0924\u094b \u090f\u0915 \u0906\u0915\u0938\u094d\u092e\u093f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0914\u0930 \u0928 \u0939\u0940 \u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0964<\/li><li> \u0928\u093f\u092f\u0924 \u0924\u093f\u0925\u093f \u092a\u0930 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0947 \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0909\u0938\u0915\u0947 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0915\u0940 \u091c\u0917\u0939 \u0938\u0947 \u0928\u0939\u0940\u0902 \u0916\u0930\u0940\u0926\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0907\u0938\u0932\u093f\u090f \u092e\u093e\u0932 \u0915\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f:-<ul><li> \u0905\u0902\u0924\u0930\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0916\u0930\u0940\u0926\u0964 <\/li><li> \u0906\u092f\u093e\u0924\u093f\u0924 \u0938\u093e\u092e\u093e\u0928\u0964 <\/li><li> \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0936\u093e\u0916\u093e\u0964 <\/li><li> \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u090f\u091c\u0947\u0902\u091f \u092f\u093e \u092a\u094d\u0930\u0927\u093e\u0928\u0964<\/li><\/ul><\/li><li>\u091c\u0939\u093e\u0902 \u0915\u0930\u0926\u093e\u0924\u093e \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0938\u093e\u0925 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0935\u0939\u093e\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u092f\u093e \u0915\u094b\u0908 \u0938\u094d\u091f\u0949\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%85%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A4%BE%E0%A4%B8%E0%A5%80-%E0%A4%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/\" target=\"_blank\">\u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0936\u092c\u094d\u0926 \u0915\u0947 \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0915\u0930 \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092f\u094b\u0917\u094d\u092f \u0928\u0939\u0940\u0902\u0964<\/li><li>\u0939\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%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8\/#:~: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%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8,%E0%A4%B8%E0%A5%82%E0%A4%9A%E0%A4%A8%E0%A4%BE%20%E0%A4%94%E0%A4%B0%20%E0%A4%9C%E0%A4%BE%E0%A4%82%E0%A4%9A%20%E0%A4%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8%20%E0%A4%86%E0%A4%A6%E0%A4%BF%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0928\u094b\u091f\u093f\u0938  (opens in a new tab)\">\u0928\u094b\u091f\u093f\u0938 <\/a>\u0914\u0930 \u0938\u093e\u0907\u0928\u092c\u094b\u0930\u094d\u0921 \u092a\u0930 \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0936\u092c\u094d\u0926 \u0915\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928\u0964<\/li><li>\u0935\u0939 \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948 \u091c\u0948\u0938\u093e \u0915\u093f \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0932\u093f\u090f \u0936\u0930\u094d\u0924\u0947\u0902 \u0914\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927 \u0915\u0947 \u0932\u093f\u090f \u0926\u094b \u0928\u093f\u092f\u092e \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u092a\u0939\u0932\u093e \u0928\u093f\u092f\u092e 5 (1) \u0914\u0930 \u0926\u0942\u0938\u0930\u093e \u0928\u093f\u092f\u092e 5 (2) \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0907\u0928 \u0926\u094b\u0928\u094b\u0902 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0928\u093f\u092f\u092e <\/strong><\/td><td><strong>\u092b\u0949\u0930\u094d\u092e <\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923 <\/strong><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 5 (1)<\/strong><\/td><td><\/td><td>\u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e: &#8211;<br>a) \u0935\u0939 \u090f\u0915 \u0906\u0915\u0938\u094d\u092e\u093f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0939\u0940\u0902 \u0939\u0948 \u0914\u0930 \u0928 \u0939\u0940 \u0905\u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f.<br>b) \u0909\u0938\u0928\u0947 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0936\u093e\u0916\u093e \u0938\u0947 \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0938\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0936\u093e\u0916\u093e \u0938\u0947 \u092f\u093e \u0906\u092f\u093e\u0924\u093f\u0924 \u0938\u093e\u092e\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0939\u0948 \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u090f\u0915 \u090f\u091c\u0947\u0902\u091f \u092f\u093e \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0939\u0948, \u091c\u092c \u0935\u093f\u0915\u0932\u094d\u092a \u0928\u093f\u092f\u092e (3) \u0915\u0947 \u0909\u092a-\u0928\u093f\u092f\u092e (1) \u0915\u0947 \u0924\u0939\u0924 \u092a\u094d\u0930\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<br>c) \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0938\u0947 \u0928\u0939\u0940\u0902 \u0916\u0930\u0940\u0926\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u092f\u0926\u093f \u0916\u0930\u0940\u0926\u093e \u0917\u092f\u093e \u0939\u0948 \u0924\u094b \u0927\u093e\u0930\u093e 9 (4) \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<strong>.<\/strong><br>d)<strong>&nbsp;<\/strong>\u0938\u092d\u0940 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0927\u093e\u0930\u093e 9 (3) \u0914\u0930 9 (4) \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <br>e) \u0935\u0939 10 (2) (\u0908) \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u092e\u093e\u0932 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<br>f) &#8220;\u092c\u093f\u0932 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930 \u0907\u0915\u091f\u094d\u0920\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948,&#8221; \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902\u0964<br>g) \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 &#8220;\u0930\u091a\u0928\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f&#8221; \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902\u0964<\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 5(2)<\/strong><\/td><td><\/td><td>\u092f\u0926\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u091c\u093e\u0930\u0940 \u0930\u0939\u0924\u093e \u0939\u0948, \u0924\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0939\u0930 \u0938\u093e\u0932 \u0928\u0908 \u0938\u0942\u091a\u0928\u093e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"4\">\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u0935\u0948\u0927\u0924\u093e<\/h2>\n\n\n\n<p>\u092f\u0939 \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u0940 \u092a\u0942\u0930\u094d\u0924\u093f (\u090a\u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0915\u0940 \u0917\u0908) \u092a\u0930 \u0928\u093f\u0930\u094d\u092d\u0930 \u0915\u0930\u0924\u093e \u0939\u0948, \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092a\u093e\u0924\u094d\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0906\u0935\u0947\u0926\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0915\u0947 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u092c\u093e\u0939\u0930 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0909\u091a\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u0947 \u092a\u093e\u0938 \u092f\u0939 \u092e\u093e\u0928\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0939\u0948\u0902 \u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948 \u092f\u093e \u0915\u093f\u0938\u0940 \u0928\u093f\u092f\u092e \u092f\u093e \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u093e \u0909\u0932\u094d\u0932\u0902\u0918\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u0924\u094b \u0935\u0939 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0909\u0932\u094d\u0932\u0902\u0918\u0928 \u0938\u0947 \u0907\u0928\u0915\u093e\u0930 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0906\u0926\u0947\u0936 \u0915\u0947 \u092c\u093e\u0926 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u093e\u0930\u0923 \u092c\u0924\u093e\u0913 \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%95%E0%A4%BE%E0%A4%B0%E0%A4%A3-%E0%A4%AC%E0%A4%A4%E0%A4%BE%E0%A4%93-%E0%A4%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8\/#:~: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%BE%E0%A4%B0%E0%A4%A3%20%E0%A4%AC%E0%A4%A4%E0%A4%BE%E0%A4%93%20%E0%A4%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8%20(SCN)%20%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%3F&amp;text=%E0%A4%AF%E0%A4%A6%E0%A4%BF%20%E0%A4%95%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A4%E0%A4%BE%20%E0%A4%95%E0%A4%BE%20%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%82%E0%A4%95%E0%A4%A8%20%E0%A4%97%E0%A4%B2%E0%A4%A4,%E0%A4%A6%E0%A5%8D%E0%A4%B5%E0%A4%BE%E0%A4%B0%E0%A4%BE%20%E0%A4%AE%E0%A4%BE%E0%A4%82%E0%A4%97%20%E0%A4%89%E0%A4%A0%E0%A4%BE%E0%A4%AF%E0%A5%80%20%E0%A4%9C%E0%A4%BE%E0%A4%A4%E0%A5%80%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0915\u093e\u0930\u0923 \u092c\u0924\u093e\u0913 \u0928\u094b\u091f\u093f\u0938<\/a> \u091c\u093e\u0930\u0940 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0906\u092a \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e <\/strong><\/td><td><strong>\u092b\u0949\u0930\u094d\u092e <\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923 <\/strong><\/td><td><strong>\u0938\u092e\u092f \u0938\u0940\u092e\u093e<\/strong><\/td><td><strong>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u093f\u092f\u092e \/ \u0927\u093e\u0930\u093e<\/strong><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 6(1)<\/strong><\/td><td><\/td><td>\u0935\u093f\u0915\u0932\u094d\u092a \u0924\u092c \u0924\u0915 \u0935\u0948\u0927 \u0930\u0939\u0924\u093e \u0939\u0948 \u091c\u092c \u0924\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0938\u092d\u0940 \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/td><td><\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 6(2)<\/strong><\/td><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 04 \u092b\u0949\u0930\u094d\u092e <\/td><td><strong>\u0930\u091a\u0928\u093e \u0932\u0947\u0935\u0940 \u0938\u0947 \u0928\u093f\u0915\u093e\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \/ \u0906\u0935\u0947\u0926\u0928:-<\/strong> \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093f\u0938\u0940 \u092d\u0940 \u0936\u0930\u094d\u0924 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u093e \u092c\u0902\u0926 \u0915\u0930 \u0926\u0947\u0924\u093e \u0939\u0948\u0964<br>\u0924\u092c \u091c\u093e\u0930\u0940 \u0915\u093f\u090f \u0917\u090f \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u0930 \u091a\u093e\u0932\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0915\u0930 \u091a\u093e\u0932\u093e\u0928 \u091c\u093e\u0930\u0940 \u0915\u0930\u0947\u0917\u093e\u0964<\/td><td>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0918\u091f\u0928\u093e \u0915\u0940 \u0918\u091f\u0928\u093e \u0938\u0947 7 \u0926\u093f\u0928<\/td><td>\u0905\u0928\u0941\u092d\u093e\u0917 9(1)<\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 6(3)<\/strong><\/td><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-04-%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 \u0938\u0940\u090f\u092e\u092a\u0940 04 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 04 \u092b\u0949\u0930\u094d\u092e<\/a><\/td><td><strong>\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0938\u0947 \u0928\u093f\u0915\u093e\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \/ \u0906\u0935\u0947\u0926\u0928:- <\/strong>\u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0907\u0930\u093e\u0926\u093e \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0938\u0947 \u0939\u091f\u0928\u093e \u0939\u0948\u0964<\/td><td>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0935\u093e\u092a\u0938\u0940 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u092a\u0939\u0932\u0947\u0964<\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 6(4)<\/strong><\/td><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-05-06-%E0%A4%94%E0%A4%B0-07-%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 \u0938\u0940\u090f\u092e\u092a\u0940 05 \u092b\u0949\u0930\u094d\u092e  (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 05 \u092b\u0949\u0930\u094d\u092e <\/a><\/td><td><strong>\u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0938\u0947 \u0907\u0928\u0915\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e:-<\/strong> \u0909\u091a\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0915\u0947 \u092a\u093e\u0938 \u092f\u0939 \u092e\u093e\u0928\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0939\u0948\u0902 \u0915\u093f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f: &#8211;<br>1) \u0927\u093e\u0930\u093e 10 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0925\u093e\u0964<br>2) \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u092f\u093e \u0907\u0938 \u0905\u0927\u094d\u092f\u093e\u092f \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u0964<\/td><td><\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 6(5)<\/strong><\/td><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-05-06-%E0%A4%94%E0%A4%B0-07-%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 \u0938\u0940\u090f\u092e\u092a\u0940 06 \u092b\u0949\u0930\u094d\u092e   (opens in a new tab)\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 06 \u092b\u0949\u0930\u094d\u092e  <\/a><\/td><td>\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093e\u0930\u0923 \u0926\u0930\u094d\u0936\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u094b\u091f\u093f\u0938 \u0915\u093e \u091c\u0935\u093e\u092c \u0926\u0947\u0902\u0964<\/td><td>\u0928\u094b\u091f\u093f\u0938 \u092e\u093f\u0932\u0928\u0947 \u0915\u0947 15 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u093e\u0930\u0923 \u092c\u0924\u093e\u0913 \u091c\u0935\u093e\u092c \u0926\u0947\u0902 \u0915\u093f \u0916\u0902\u0921 10 \u0915\u094b \u0905\u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0915\u094d\u092f\u094b\u0902 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/td><td><\/td><\/tr><tr><td><\/td><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-05-06-%E0%A4%94%E0%A4%B0-07-%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 \u0938\u0940\u090f\u092e\u092a\u0940 07 \u092b\u0949\u0930\u094d\u092e    (opens in a new tab)\">  \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 07 \u092b\u0949\u0930\u094d\u092e   <\/a><\/td><td>\u0915\u093e\u0930\u0923 \u092c\u0924\u093e\u0913 \u0928\u094b\u091f\u093f\u0938 \u0915\u0947 \u091c\u0935\u093e\u092c \u0915\u0940 \u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f \/ \u0905\u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0906\u0926\u0947\u0936\u0964<\/td><td>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0909\u0924\u094d\u0924\u0930 \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0915\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092f\u0926\u093f \u0907\u0928\u0915\u093e\u0930 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948: \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u0907\u0928\u0915\u093e\u0930 \u0915\u0930\u0928\u0947 \u092f\u093e \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0909\u0932\u094d\u0932\u0902\u0918\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0918\u091f\u0928\u093e \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947\u0964<\/td><td><\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 6(6)<\/strong><\/td><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80-01-%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\u0908\u091f\u0940\u0938\u0940 01 \u092b\u0949\u0930\u094d\u092e  (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 01 \u092b\u0949\u0930\u094d\u092e <\/a><\/td><td>\u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u092f\u093e \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0914\u0930 \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/td><td><strong>\u0926\u093f\u0928\u093e\u0902\u0915 \u0938\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930:-<br><\/strong>\u092b\u0949\u0930\u094d\u092e \u0938\u0940\u090f\u092e\u092a\u0940 -04 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u0935\u093e\u092a\u0938 \u0932\u0947 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u092f\u093e \u092b\u0949\u0930\u094d\u092e \u0938\u0940\u090f\u092e\u092a\u0940 -07 \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924 \u0906\u0926\u0947\u0936 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b \u091b\u094b\u0921\u093c \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/td><td> \u0905\u0928\u0941\u092d\u093e\u0917 18(1)(c)<\/td><\/tr><tr><td><strong>\u0928\u093f\u092f\u092e 6(7)<\/strong><\/td><td><\/td><td>\u092b\u0949\u0930\u094d\u092e \u0938\u0940\u090f\u092e\u092a\u0940 04  \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0938\u0942\u091a\u0928\u093e \u092f\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 CMP-07 \u0915\u0947 \u0924\u0939\u0924 \u0907\u0928\u0915\u093e\u0930 \u090f\u0915 \u0939\u0940 \u092a\u0948\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0905\u0928\u094d\u092f \u0938\u092d\u0940 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0928\u093f\u092f\u092e- \u0905\u0928\u0941\u092a\u093e\u0932\u0928<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0928\u093f\u092f\u092e \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0932\u0917-\u0905\u0932\u0917 \u092b\u0949\u0930\u094d\u092e \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0915\u0947 \u092c\u093e\u0926 \u0910\u0938\u0947 \u092b\u0949\u0930\u094d\u092e \u091c\u092e\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u094b \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0928\u0940\u091a\u0947 \u0924\u093e\u0932\u093f\u0915\u093e \u092e\u0947\u0902 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0939\u0948\u0902:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0906\u0935\u0936\u094d\u092f\u0915  \u092b\u0949\u0930\u094d\u092e<\/strong><\/td><td><strong>\u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f<\/strong><\/td><td><strong>\u0926\u0947\u092f \u0924\u093f\u0925\u093f <\/strong><\/td><\/tr><tr><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 01 \u092b\u0949\u0930\u094d\u092e <\/td><td>\u0905\u0928\u0902\u0924\u093f\u092e<a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 (opens in a new tab)\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0927\u093e\u0930\u0915 (\u0935\u0948\u091f \u0936\u093e\u0938\u0928 \u0938\u0947) \u0926\u094d\u0935\u093e\u0930\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964 <\/td><td>\u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0924\u093f\u0925\u093f \u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u093e \u0909\u0915\u094d\u0924 \u0924\u093f\u0925\u093f \u0915\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930\u0964<\/td><\/tr><tr><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-02-%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 \u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e   (opens in a new tab)\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 02 \u092b\u0949\u0930\u094d\u092e  <\/a><\/td><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0907\u091a\u094d\u091b\u093e \u0915\u0940 \u0938\u0942\u091a\u0928\u093e\u0964<\/td><td>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0936\u0941\u0930\u0942 \u0939\u094b\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947\u0964<\/td><\/tr><tr><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-03-%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 \u0938\u0940\u090f\u092e\u092a\u0940 03 \u092b\u0949\u0930\u094d\u092e   (opens in a new tab)\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 03 \u092b\u0949\u0930\u094d\u092e  <\/a><\/td><td>\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0914\u0930 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0938\u0947 \u0938\u094d\u091f\u0949\u0915 \u0914\u0930 \u0906\u0935\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923<\/td><td>\u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0905\u092d\u094d\u092f\u093e\u0938 \u0915\u0947 90 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930<\/td><\/tr><tr><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-04-%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 \u0938\u0940\u090f\u092e\u092a\u0940 04 \u092b\u0949\u0930\u094d\u092e   (opens in a new tab)\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 04 \u092b\u0949\u0930\u094d\u092e  <\/a><\/td><td>\u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u0935\u093e\u092a\u0938\u0940 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e<\/td><td>\u0918\u091f\u0928\u093e \u0915\u0947 7 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930<\/td><\/tr><tr><td> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 05 \u092b\u0949\u0930\u094d\u092e  <\/td><td>\u090f\u0915 \u0909\u091a\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u092f\u092e\u094b\u0902 \u092f\u093e \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0909\u0932\u094d\u0932\u0902\u0918\u0928 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A4%A3-%E0%A4%AC%E0%A4%A4%E0%A4%BE%E0%A4%93-%E0%A4%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8\/#:~: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%BE%E0%A4%B0%E0%A4%A3%20%E0%A4%AC%E0%A4%A4%E0%A4%BE%E0%A4%93%20%E0%A4%A8%E0%A5%8B%E0%A4%9F%E0%A4%BF%E0%A4%B8%20(SCN)%20%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%3F&amp;text=%E0%A4%AF%E0%A4%A6%E0%A4%BF%20%E0%A4%95%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A4%E0%A4%BE%20%E0%A4%95%E0%A4%BE%20%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%82%E0%A4%95%E0%A4%A8%20%E0%A4%97%E0%A4%B2%E0%A4%A4,%E0%A4%A6%E0%A5%8D%E0%A4%B5%E0%A4%BE%E0%A4%B0%E0%A4%BE%20%E0%A4%AE%E0%A4%BE%E0%A4%82%E0%A4%97%20%E0%A4%89%E0%A4%A0%E0%A4%BE%E0%A4%AF%E0%A5%80%20%E0%A4%9C%E0%A4%BE%E0%A4%A4%E0%A5%80%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u093e\u0930\u0923 \u092c\u0924\u093e\u0913 \u0928\u094b\u091f\u093f\u0938 (opens in a new tab)\">\u0915\u093e\u0930\u0923 \u092c\u0924\u093e\u0913 \u0928\u094b\u091f\u093f\u0938<\/a>\u0964<\/td><td>\u0915\u093f\u0938\u0940 \u092d\u0940 \u0917\u0930\u094d\u092d\u0928\u093f\u0930\u094b\u0927\u0915 \u092a\u0930\u0964<\/td><\/tr><tr><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%80%E0%A4%8F%E0%A4%AE%E0%A4%AA%E0%A5%80-05-06-%E0%A4%94%E0%A4%B0-07-%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 \u0938\u0940\u090f\u092e\u092a\u0940 06 \u092b\u0949\u0930\u094d\u092e   (opens in a new tab)\"> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 06 \u092b\u0949\u0930\u094d\u092e  <\/a><\/td><td>\u0915\u093e\u0930\u0923 \u092c\u0924\u093e\u0913 \u0928\u094b\u091f\u093f\u0938 \u0915\u093e \u091c\u0935\u093e\u092c \u0926\u0947\u0902\u0964<\/td><td>15 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930\u0964<\/td><\/tr><tr><td> \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0940\u090f\u092e\u092a\u0940 07 \u092b\u0949\u0930\u094d\u092e  <\/td><td>\u0906\u0926\u0947\u0936 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u093e\u0964<\/td><td>30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930\u0964<\/td><\/tr><tr><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0930\u0908\u091c\u0940 01 \u092b\u0949\u0930\u094d\u092e <\/td><td>\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/td><td>\u0928\u093f\u092f\u0924 \u0924\u093f\u0925\u093f \u0938\u0947 \u092a\u0939\u0932\u0947<\/td><\/tr><tr><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 01 \u092b\u0949\u0930\u094d\u092e <\/td><td>\u0938\u094d\u091f\u0949\u0915, \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \u0914\u0930 \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/td><td>\u0935\u093f\u0915\u0932\u094d\u092a \u0935\u093e\u092a\u0938 \u0932\u0947\u0928\u0947 \u0915\u093e 30 \u0926\u093f\u0928\u0964<\/td><\/tr><tr><td> \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0908\u091f\u0940\u0938\u0940 03 \u092b\u0949\u0930\u094d\u092e  <\/td><td>\u0909\u092a\u0932\u092c\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0940 \u0938\u0942\u091a\u0928\u093e\u0964<\/td><td>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0936\u0941\u0930\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0909\u092a\u0930\u094d\u092f\u0941\u0915\u094d\u0924 \u0938\u092d\u0940 \u0930\u0942\u092a\u094b\u0902 \u0915\u094b \u0935\u093f\u0927\u093f\u0935\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u093f\u0924 \u0914\u0930 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0906\u092e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u092a\u094b\u0930\u094d\u091f\u0932 (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%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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u0928\u0932\u093e\u0907\u0928 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u092a\u0930 \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f, \u092f\u093e \u0924\u094b \u0938\u0940\u0927\u0947 \u092f\u093e \u0938\u0941\u0935\u093f\u0927\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0906\u092f\u0941\u0915\u094d\u0924 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"6\">\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 (opens in a new tab)\" 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 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902<\/a> \u0915\u0940 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0936\u094d\u0930\u0947\u0923\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0932\u0917-\u0905\u0932\u0917 \u0915\u0930 \u0926\u0930\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0936\u0941\u0932\u094d\u0915 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0938\u0947 1% \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, 1% \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 2% \u0935\u0938\u0942\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948; \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0938\u0947 2.5% \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, 2.5% \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 5% \u0915\u093e \u0936\u0941\u0932\u094d\u0915 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948; \u0914\u0930 \u0905\u0928\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f 0.5% \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, 0.5% \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 1% \u0938\u092e\u0917\u094d\u0930 \u0915\u0930 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u0936\u094d\u0930\u0947\u0923\u093f\u092f\u093e\u0901<\/strong><\/td><td><strong>\u0915\u0930 \u0915\u0940 \u0926\u0930<\/strong><\/td><td>\u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0926\u0930 (<a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/a> <strong>+<\/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%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/a>)<\/td><\/tr><tr><td>\u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e, \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/td><td>\u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0938\u0902\u0918 \u0930\u093e\u091c\u094d\u092f \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u093e 0.5% (\u0930\u093e\u091c\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930, \u0907\u0938\u0915\u0947 \u092c\u0930\u093e\u092c\u0930 \u0939\u0948\u0964)<\/td><td>1%<\/td><\/tr><tr><td>\u0905\u0928\u0941\u0938\u0942\u091a\u0940 II \u0915\u0947 \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 6 \u0915\u0947 \u0916\u0902\u0921 (\u0916) \u092e\u0947\u0902 \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e<\/td><td>\u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0938\u0902\u0918 \u0930\u093e\u091c\u094d\u092f \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u093e 2.5% (\u0930\u093e\u091c\u094d\u092f <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\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/a>, \u0907\u0938\u0915\u0947 \u092c\u0930\u093e\u092c\u0930 \u0939\u0948\u0964)<\/td><td>5%<\/td><\/tr><tr><td>\u0927\u093e\u0930\u093e 10 \u0914\u0930 \u0907\u0938 \u0905\u0927\u094d\u092f\u093e\u092f \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0930\u091a\u0928\u093e \u0932\u0947\u0935\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0964 <\/td><td>\u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u093e 0.5% (\u0930\u093e\u091c\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930, \u0907\u0938\u0915\u0947 \u092c\u0930\u093e\u092c\u0930 \u0939\u0948\u0964)<\/td><td>1%<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\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 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u092f\u0939 \u092c\u0924\u093e\u0924\u0947 \u0939\u0948 \u0915\u093f \u0907\u0938 \u0938\u094d\u0915\u0940\u092e (\u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e) \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u090f\u0928\u0906\u0930\u0906\u0908 \u092f\u093e \u0906\u0915\u0938\u094d\u092e\u093f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0924\u093f\u0925\u093f \u092a\u0930 \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u092e\u094c\u091c\u0942\u0926 \u092e\u093e\u0932 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0916\u0930\u0940\u0926 \u092f\u093e \u0906\u092f\u093e\u0924 \u092d\u0940 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0930\u091a\u0928\u093e &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902?\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%b0%e0%a4%9a%e0%a4%a8%e0%a4%be-%e0%a4%af%e0%a5%8b%e0%a4%9c%e0%a4%a8%e0%a4%be-%e0%a4%95%e0%a5%87-%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902?\">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 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u0935 \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0932\u0947\u0935\u0940 \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u091c\u093e\u0928\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f? \u0938\u093e\u0925 \u0939\u0940 \u091c\u093e\u0928\u093f\u090f \u0936\u0930\u094d\u0924\u0947\u0902 \u0914\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927 \u0935 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u0935\u0948\u0927\u0924\u093e \u0915\u094d\u092f\u093e \u0939\u0948? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadingfile.com\/hi\/\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u0935 \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0932\u0947\u0935\u0940 \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930\" \/>\n<meta property=\"og:description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u091c\u093e\u0928\u0947\u0902 \u0915\u092e\u094d\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u0938\u0942\u091a\u0928\u093e \u0914\u0930 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0924\u093f\u0925\u093f? \u0938\u093e\u0925 \u0939\u0940 \u091c\u093e\u0928\u093f\u090f \u0936\u0930\u094d\u0924\u0947\u0902 \u0914\u0930 \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927 \u0935 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0915\u0940 \u0935\u0948\u0927\u0924\u093e \u0915\u094d\u092f\u093e \u0939\u0948? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leadingfile.com\/hi\/\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2020-07-20T11:56:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-20T11:56:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/07\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0930\u091a\u0928\u093e-\u092f\u094b\u091c\u0928\u093e-\u0915\u0947-\u0928\u093f\u092f\u092e-1024x513.jpg\" 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