{"id":5557,"date":"2020-08-06T12:56:48","date_gmt":"2020-08-06T12:56:48","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=5557"},"modified":"2020-08-06T13:06:36","modified_gmt":"2020-08-06T13:06:36","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b2%e0%a5%87%e0%a4%96%e0%a4%be-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%b5%e0%a4%bf%e0%a4%b7%e0%a5%8d%e0%a4%9f","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b2%e0%a5%87%e0%a4%96%e0%a4%be-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%b5%e0%a4%bf%e0%a4%b7%e0%a5%8d%e0%a4%9f\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\u0902?"},"content":{"rendered":"\n<p>\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u092f\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u091c\u094d\u092f\u093e\u0926\u093e\u0924\u0930 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u093e \u0939\u093f\u0938\u093e\u092c \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0928\u0947 \u0939\u092e\u0947\u0902 &#8220;\u090f\u0915 \u0930\u093e\u0937\u094d\u091f\u094d\u0930 \u090f\u0915 \u0915\u0930&#8221; \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0932\u093e\u092f\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0935\u0948\u091f \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0938\u0930\u0932 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0915\u093f\u0938\u0940 \u0915\u094b \u0928\u093f\u092f\u092e\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u0915\u093f\u0924\u093e\u092c\u094b\u0902 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0928\u093e \u0914\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 \u092a\u093e\u0938 \u0915\u0930\u0928\u093e \u092d\u0940 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u0948\u0902, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"372\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u0915\u0948\u0938\u0947-\u092a\u093e\u0938-\u0915\u0930\u0947\u0902_-1024x372.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\u0902?\" class=\"wp-image-5648\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u0915\u0948\u0938\u0947-\u092a\u093e\u0938-\u0915\u0930\u0947\u0902_-1024x372.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u0915\u0948\u0938\u0947-\u092a\u093e\u0938-\u0915\u0930\u0947\u0902_-300x109.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u0915\u0948\u0938\u0947-\u092a\u093e\u0938-\u0915\u0930\u0947\u0902_-768x279.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u0915\u0948\u0938\u0947-\u092a\u093e\u0938-\u0915\u0930\u0947\u0902_-1536x558.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f-\u0915\u0948\u0938\u0947-\u092a\u093e\u0938-\u0915\u0930\u0947\u0902_.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\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. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u0928\u092f\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948?<\/a>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092c\u0928\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0916\u093e\u0924\u0947 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u0935\u0948\u091f \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0902<\/a>\n<ul>\n<li><a href=\"#4.1\">4.1. \u0907\u0902\u091f\u094d\u0930\u093e \u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f (\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930)<\/a><\/li>\n<li><a href=\"#4.2\">4.2. \u0905\u0902\u0924\u0930 \u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f (\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930)<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936<\/a><\/li>\n<li><a href=\"#6\">6. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936<\/a><\/li>\n<li><a href=\"#7\">7. \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0915\u093f\u090f \u0917\u090f \u0932\u093e\u0917\u0924 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u093e \u0909\u0926\u093e\u0939\u0930\u0923<\/a><\/li>\n<li><a href=\"#8\">8. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u091f \u0911\u092b \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u092e\u0947\u0902 \u092a\u094d\u0930\u0935\u0947\u0936<\/a><\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u0928\u092f\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u0926\u0947\u0936 \u092e\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928<\/a> \u0938\u0947 \u092a\u0939\u0932\u0947 \u0905\u0932\u0917-\u0905\u0932\u0917 \u091f\u0948\u0915\u094d\u0938\u094b\u0902 \u091c\u0948\u0938\u0947- \u0935\u0948\u091f, \u0938\u0940\u090f\u0938\u091f\u0940, \u0938\u0947\u0928\u0935\u0948\u091f, \u090f\u0915\u094d\u0938\u093e\u0907\u091c \u0921\u094d\u092f\u0942\u091f\u0940, \u0905\u0932\u0917-\u0905\u0932\u0917 \u0915\u093e\u0909\u0902\u091f\u0930\u0935\u0947\u0932\u093f\u0902\u0917 \u091f\u0948\u0915\u094d\u0938 \u0906\u0926\u093f \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0925\u0947\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0928\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924, \u0935\u093f\u092d\u093f\u0928\u094d\u0928\u094d\u0928 \u0915\u0930\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0930\u0916\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u092c\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092e\u0947\u0902 \u092d\u093e\u0930\u0940 \u0915\u092e\u0940 \u0906\u0908 \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928 \u0905\u092c \u0915\u093f\u0938\u0940 \u092d\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u0924\u0940\u0928 \u092a\u094d\u0930\u092e\u0941\u0916\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0916\u093e\u0924\u0947 \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u0947 \u0939\u094b\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<ul><li><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>\u0964<\/li><li><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>\u0964<\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940<\/a>\u0964<\/li><\/ul>\n\n\n\n<p>\u0905\u0925\u0935\u093e \u0907\u0928\u092a\u0941\u091f\u094d\u0938 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u0930 \u0914\u0930 \u0906\u0909\u091f\u092a\u0941\u091f \u092a\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u0915\u094b \u0905\u0932\u0917-\u0905\u0932\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0938\u093f\u0930 \u0915\u0947 \u0928\u0940\u091a\u0947 \u090f\u0915 \u0905\u0932\u0917 \u0916\u093e\u0924\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0909\u092a\u091a\u093e\u0930 \u0938\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u0905\u0932\u0917 \u0938\u0947 <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=\"\u0907\u0928\u092a\u0941\u091f \u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u0907\u0928\u092a\u0941\u091f \u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0914\u0930 \u0906\u0909\u091f\u092a\u0941\u091f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u0915\u093e \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u092e\u093f\u0932\u0924\u0940 \u0939\u0948\u0964 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0909\u092a\u091a\u093e\u0930 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0915\u0930\u0947\u0917\u093e\u0964 \u0909\u0938\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948 \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0938\u0915\u0947 \u0932\u093f\u090f \u091c\u094b \u0930\u093e\u0936\u093f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u092c\u0928\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0916\u093e\u0924\u0947 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092c\u0928\u093e\u090f \u0917\u090f \u0928\u093f\u092e\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0916\u093e\u0924\u0947 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u0905\u0925\u0935\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u090f\u0915 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0916\u093e\u0924\u093e \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926\u0940 \u092c\u0939\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092c\u0928\u093e\u092f\u093e \u091c\u093e\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948 \u091c\u093f\u0938\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95-%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u092a\u0930 \u092c\u0928\u093e\u090f \u0930\u0916\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0914\u0930 \u0926\u0947\u092f\u0924\u093e \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong> \u0939\u0930\u0940\u0936 \u0928\u093e\u092e \u0915\u093e \u090f\u0915 \u0938\u0940\u092e\u0947\u0902\u091f \u0921\u0940\u0932\u0930 \u0928\u0947 \u0905\u092a\u094d\u0930\u0948\u0932 2019 \u0915\u0947 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u0915\u0941\u091b \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u093f\u090f \u0939\u0948\u0902 \u0914\u0930 \u0909\u0938\u0947 \u0905\u092a\u0928\u0940 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0914\u0930 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u092e\u0947\u0902 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0915\u093e \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u093e \u0939\u0948\u0964 \u0932\u0947\u0928\u0926\u0947\u0928 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>150000 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0938\u0947 \u0938\u0940\u092e\u0947\u0902\u091f \u0916\u0930\u0940\u0926\u0924\u093e \u0939\u0948\u0964<\/li><li>70000 \u0915\u0947 \u0932\u093f\u090f \u0905\u092a\u0928\u0947 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u090f\u0915 \u0921\u0940\u0932\u0930 \u0938\u0947 \u0938\u0940\u092e\u0947\u0902\u091f \u0916\u0930\u0940\u0926\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0914\u0930 \u092a\u0948\u0915\u093f\u0902\u0917 \u092c\u0948\u0917 \u0915\u0947 \u0932\u093f\u090f 40000 \u0926\u093f\u090f\u0964<\/li><li>\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 100000 \u0939\u0941\u0908?<\/li><li>\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 60000 \u0915\u0940 \u0930\u093e\u0936\u093f?<\/li><li>\u090f\u0915 \u0938\u0940\u090f \u0915\u094b \u0915\u093e\u0928\u0942\u0928\u0940 \u0938\u0932\u093e\u0939 20000 \u0936\u0941\u0932\u094d\u0915 \u0926\u093f\u092f\u093e? <\/li><\/ul>\n\n\n\n<p>\u0938\u0940\u092e\u0947\u0902\u091f \u092a\u0930 \u0932\u093e\u0917\u0942 <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> 28% \u0939\u0948 \u0914\u0930 \u092a\u0948\u0915\u0947\u091c\u093f\u0902\u0917 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092d\u0940 \u092f\u0939\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092a\u0947\u0936\u0947\u0935\u0930 \u092b\u0940\u0938 \u0915\u0947 \u0932\u093f\u090f, \u0926\u0930 18% \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td>\u0916\u0930\u0940\u0926 \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>150000<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f <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>14% \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>21000<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f <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>14% \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>21000<\/td><td>&nbsp;<\/td><\/tr><tr><th>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \/ \u092c\u0948\u0902\u0915 \u0915\u094b<\/th><th>&nbsp;<\/th><th>&nbsp;<\/th><th>192000<\/th><\/tr><tr><td>&nbsp;<\/td><\/tr><tr><td> \u0916\u0930\u0940\u0926 \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>70000<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>28% \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>19600<\/td><td>&nbsp;<\/td><\/tr><tr><th>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \/ \u092c\u0948\u0902\u0915 \u0905\u0915\u093e\u0909\u0902\u091f \u0915\u094b<\/th><th>&nbsp;<\/th><th>&nbsp;<\/th><th>89600<\/th><\/tr><tr><td>&nbsp;<\/td><\/tr><tr><td>\u092a\u0948\u0915\u0947\u091c\u093f\u0902\u0917 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>40000<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 14% \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>5600<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 14% \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td>\u0921\u0940\u0906\u0930.<\/td><td>5600<\/td><td>&nbsp;<\/td><\/tr><tr><th>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \/ \u092c\u0948\u0902\u0915 \u0905\u0915\u093e\u0909\u0902\u091f \u0915\u094b<\/th><th>&nbsp;<\/th><th>&nbsp;<\/th><th>51200<\/th><\/tr><tr><td>&nbsp;<\/td><\/tr><tr><th>\u0926\u0947\u0928\u0926\u093e\u0930 \/ \u092c\u0948\u0902\u0915 \u0905\u0915\u093e\u0909\u0902\u091f<\/th><th>  \u0921\u0940\u0906\u0930.<\/th><th>128000<\/th><th>&nbsp;<\/th><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>100000<\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 14% \u0905\u0915\u093e\u0909\u0902\u091f \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>14000<\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 14% \u0905\u0915\u093e\u0909\u0902\u091f \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>14000<\/td><\/tr><tr><td>&nbsp;<\/td><\/tr><tr><th>\u0926\u0947\u0928\u0926\u093e\u0930 \/ \u092c\u0948\u0902\u0915 \u0905\u0915\u093e\u0909\u0902\u091f<\/th><th> <strong>\u0921\u0940\u0906\u0930<\/strong>.<\/th><th>76800<\/th><th>&nbsp;<\/th><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>60000<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 28% \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>16800<\/td><\/tr><tr><td>&nbsp;<\/td><\/tr><tr><td>\u0915\u093e\u0928\u0942\u0928\u0940 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 \u0936\u0941\u0932\u094d\u0915 \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td> \u0921\u0940\u0906\u0930.<\/td><td>20000<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 9% \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f  <\/td><td> \u0921\u0940\u0906\u0930.<\/td><td>1800<\/td><td>&nbsp;<\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 9% \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f  <\/td><td> \u0921\u0940\u0906\u0930.<\/td><td>1800<\/td><td>&nbsp;<\/td><\/tr><tr><th>\u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f <strong>\u0905\u0915\u093e\u0909\u0902\u091f<\/strong><\/th><th>&nbsp;<\/th><th>&nbsp;<\/th><th>23600<\/th><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0936\u094d\u0930\u0947\u0923\u093f\u092f\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u0940 \u0915\u0941\u0932 \u0930\u093e\u0936\u093f \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f IGST 19600 \u0939\u0948\u0964<\/li><li>\u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 28400 \u0939\u0948\u0964<\/li><li>\u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 28400 \u0939\u0948\u0964<\/li><li>\u0915\u0941\u0932 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 IGST 16800 \u0939\u0948? <\/li><li>\u0915\u0941\u0932 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 14000 \u0939\u0948\u0964<\/li><li>\u0915\u0941\u0932 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 CGST 14000 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"3\">\u0935\u0948\u091f \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f<\/h2>\n\n\n\n<p>\u090f\u0915\u094d\u0938\u093e\u0907\u091c, \u0935\u0948\u091f, \u0938\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f \u0905\u0932\u0917 \u0916\u093e\u0924\u0947 \u092c\u0928\u093e\u090f \u091c\u093e\u0928\u0947 \u0925\u0947\u0964 \u092f\u0939\u093e\u0902 \u0909\u0928 \u0915\u0941\u091b \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u0938\u0942\u091a\u0940 \u0926\u0940 \u0917\u0908 \u0939\u0948, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u092a\u093f\u091b\u0932\u0947 \u0936\u093e\u0938\u0928 (\u0916\u0930\u0940\u0926, \u092c\u093f\u0915\u094d\u0930\u0940, \u0938\u094d\u091f\u0949\u0915 \u091c\u0948\u0938\u0947 \u0916\u093e\u0924\u094b\u0902 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e) \u0915\u0947 \u0924\u0939\u0924 \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u0925\u093e\u0964 \u0905\u0925\u0935\u093e  \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0924\u0939\u0924, \u0935\u0948\u091f, \u0906\u092c\u0915\u093e\u0930\u0940 \u090f\u0915 \u0916\u093e\u0924\u0947 \u0915\u0947 \u0924\u0939\u0924 \u092c\u0928\u093e\u090f \u0930\u0916\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0938\u0947 \u0915\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0915\u094b \u0938\u092d\u0940 \u0938\u094d\u0924\u0930\u094b\u0902 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0914\u0930 \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u0915\u093e \u0932\u093e\u092d \u092e\u093f\u0932 \u0938\u0915\u0947\u0917\u093e\u0964 \u0905\u0925\u0935\u093e \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0932\u0947\u0916\u093e \u092c\u0939\u0940\u0916\u093e\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0916\u0930\u0940\u0926, \u092c\u093f\u0915\u094d\u0930\u0940 \u0914\u0930 \u0905\u0928\u094d\u092f \u0916\u093e\u0924\u093e\u0927\u093e\u0930\u0915\u094b\u0902 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u092e\u0947\u0902 \u0930\u093f\u0915\u0949\u0930\u094d\u0921\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940  \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092c\u0928\u093e\u090f \u0930\u0916\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0928\u093f\u092e\u094d\u0928 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u090f\u0915\u094d\u0938\u093e\u0907\u091c, \u0935\u0948\u091f, \u0938\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f \u0905\u0932\u0917-\u0905\u0932\u0917 \u0916\u093e\u0924\u094b\u0902 \u0915\u0947 \u0928\u093e\u092e \u091c\u093e\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0909\u0924\u094d\u092a\u093e\u0926\u0915\u094b\u0902 \u0915\u094b \u0926\u0947\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0916\u093e\u0924\u093e\u0964<\/li><li>\u0938\u0947\u0928\u0935\u0948\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0905\u0915\u093e\u0909\u0902\u091f (\u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f)<\/li><li>\u0906\u0909\u091f\u092a\u0941\u091f \u0935\u0948\u091f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/li><li>\u0907\u0928\u092a\u0941\u091f \u0935\u0948\u091f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 <\/li><li>\u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/li><li>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0947\u0935\u093e \u0915\u0930 \u0916\u093e\u0924\u093e\u0964 <\/li><\/ul>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f<\/strong>, \u090f\u0915 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 <strong>\u090f\u0915\u094d\u0938<\/strong> \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0928\u094d\u092f\u0942\u0928\u0924\u092e \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0916\u093e\u0924\u094b\u0902 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u0925\u093e, \u091c\u094b\u0915\u093f \u0939\u092e\u093e\u0930\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u092e\u094d\u0928 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0906\u0909\u091f\u092a\u0941\u091f \u0935\u0948\u091f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/li><li>\u0907\u0928\u092a\u0941\u091f  \u0935\u0948\u091f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/li><li>\u0938\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f (\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0914\u0930 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f)<\/li><li>\u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0915\u093e\u0909\u0902\u091f [\u0935\u0939 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u0947\u0935\u093e \u0915\u0930 <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\/#:~:text=2.-,%E0%A4%95%E0%A5%87%E0%A4%82%E0%A4%A6%E0%A5%8D%E0%A4%B0%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F%20%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F%20(CGST%20Input%20Credit),%E0%A4%95%E0%A5%87%20%E0%A4%AC%E0%A4%A6%E0%A4%B2%E0%A5%87%20%E0%A4%AE%E0%A4%BF%E0%A4%B2%E0%A4%BE%20%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F%20%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\">\u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u0930 \u092a\u093e\u090f\u0917\u093e \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0935\u0939 \u0906\u0909\u091f\u092a\u0941\u091f \u0935\u0948\u091f \u0915\u0947 \u0938\u093e\u0925 \u090f\u0915 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0939\u0948\u0964 \u0938\u0947\u0935\u093e \u0915\u0930 \u0935\u0948\u091f \/ \u0938\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e]<\/li><\/ul>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0902<\/h2>\n\n\n\n<p>\u0907\u0928 \u0938\u092d\u0940 \u0915\u0930\u094b\u0902 (\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915, \u0935\u0948\u091f, \u0938\u0947\u0935\u093e \u0915\u0930) \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0930\u0916\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092b\u093f\u0930 \u090f\u0915 \u0939\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0916\u093e\u0924\u094b\u0902 (\u0916\u0930\u0940\u0926, \u092c\u093f\u0915\u094d\u0930\u0940, \u0938\u094d\u091f\u0949\u0915 \u091c\u0948\u0938\u0947 \u0916\u093e\u0924\u094b\u0902 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e) \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948, \u0907\u0928\u0915\u0947 \u0928\u093e\u092e \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u090f \u0917\u090f \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/li><li>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/li><li>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u0964 <\/li><li>\u0906\u0909\u091f\u092a\u0941\u091f SGST \u0905\u0915\u093e\u0909\u0902\u091f\u0964 <\/li><li>\u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u0964 <\/li><li>\u0906\u0909\u091f\u092a\u0941\u091f IGST \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/li><li>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 (<a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0930\u0915\u093e\u0930\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95-%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u092a\u0930 \u092c\u0928\u093e\u090f \u0930\u0916\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f)<\/li><\/ul>\n\n\n\n<p>\u0905\u0925\u0935\u093e \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0943\u092a\u092f\u093e \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u0938\u0942\u091a\u0940 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u092f\u0940 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948 :- <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><thead><tr><td><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%96%E0%A4%BE%E0%A4%A4%E0%A5%87-%E0%A4%94%E0%A4%B0-%E0%A4%B0%E0%A4%BF%E0%A4%95%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%A1\/\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902&nbsp;\u0916\u093e\u0924\u0947 \u0914\u0930 \u0930\u093f\u0915\u0949\u0930\u094d\u0921<\/a><\/strong><\/td><td><strong>\u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0916\u093f\u090f\u0964<\/strong><\/td><td><strong>\u0915\u093f\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e?<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>\u0909\u0924\u094d\u092a\u093e\u0926\u093f\u0924 \u092e\u093e\u0932 \u0915\u093e \u0930\u091c\u093f\u0938\u094d\u091f\u0930<\/strong><\/td><td>\u0915\u093f\u0938\u0940 \u0915\u093e\u0930\u0916\u093e\u0928\u0947 \u092f\u093e \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0918\u0930 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0948\u0928\u093f\u0915 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0914\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u092e\u092f \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0926\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/td><td>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0917\u0924\u093f\u0935\u093f\u0927\u093f \u0915\u094b \u0905\u0902\u091c\u093e\u092e \u0926\u0947\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><tr><td><strong>\u0916\u0930\u0940\u0926 \u0930\u091c\u093f\u0938\u094d\u091f\u0930<\/strong><\/td><td>\u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u0940 \u0917\u0908 \u0938\u092d\u0940 \u0916\u0930\u0940\u0926 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u091c\u093f\u0938\u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e,&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%95%E0%A5%80-%E0%A4%9C%E0%A4%BE%E0%A4%81%E0%A4%9A\/#1\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928<\/a>, \u0907\u0928\u0935\u0949\u0907\u0938 \u0928\u0902\u092c\u0930 \/ \u0921\u093f\u091f, \u0930\u093e\u091c\u094d\u092f \u0915\u093e \u0928\u093e\u092e, \u0916\u0930\u0940\u0926 \u0915\u0940 \u0936\u094d\u0930\u0947\u0923\u0940 (\u0907\u0928\u092a\u0941\u091f, \u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e \u0914\u0930 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928), \u0915\u0930 \u0926\u0930 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902 \u0914\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0935\u093f\u092d\u093e\u091c\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0915\u0930 \u0930\u093e\u0936\u093f\u0964<\/td><td>\u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940\u0964<\/td><\/tr><tr><td><strong>\u092c\u093f\u0915\u094d\u0930\u0940 \u0930\u091c\u093f\u0938\u094d\u091f\u0930<\/strong><\/td><td>\u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u0940 \u0917\u0908 \u0938\u092d\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0932\u0947\u0916\u093e \u091c\u094b\u0916\u093e \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u0947 \u0928\u093e\u092e, \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928, \u0907\u0928\u0935\u0949\u092f\u0938 \u0928\u0902\u092c\u0930 \/ \u0921\u093f\u091f\u0947\u0932, \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u093e \u0938\u094d\u0925\u093e\u0928, \u0930\u093e\u091c\u094d\u092f \u0915\u093e \u0928\u093e\u092e, \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0940 \u0936\u094d\u0930\u0947\u0923\u0940 (\u0918\u0930\u0947\u0932\u0942 \u0914\u0930&nbsp;<a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/#:~:text=IGST%20%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%A8%E0%A4%BF%E0%A4%AF%E0%A4%AE%2C%202017%20%E0%A4%95%E0%A5%80%20%E0%A4%A7%E0%A4%BE%E0%A4%B0%E0%A4%BE,%E0%A4%AF%E0%A4%BE%20%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/a>), \u0915\u0930 \u0926\u0930 \u0914\u0930 \u0915\u0930 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940, \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0926\u094d\u0935\u093f\u092d\u093e\u091c\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0930\u093e\u0936\u093f\u0964<\/td><td>\u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940\u0964<\/td><\/tr><tr><td><strong>\u0938\u094d\u091f\u0949\u0915 \u0930\u091c\u093f\u0938\u094d\u091f\u0930<\/strong><\/td><td>\u0907\u0938 \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u092e\u0947\u0902 \u0926\u0948\u0928\u093f\u0915 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092f\u093e \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u092e\u092f \u0909\u092a\u0932\u092c\u094d\u0927 \u0907\u0928\u094d\u0935\u0947\u0902\u091f\u094d\u0930\u0940 \u0915\u093e \u090f\u0915 \u0938\u0939\u0940 \u0938\u094d\u091f\u0949\u0915 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0914\u0930 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u092e\u0947\u0902 \u0913\u092a\u0928\u093f\u0902\u0917 \u092c\u0948\u0932\u0947\u0902\u0938, \u0930\u0938\u0940\u0926, \u0906\u092a\u0942\u0930\u094d\u0924\u093f, \u0916\u094b\u090f \u0939\u0941\u090f \u0938\u093e\u092e\u093e\u0928, \u091a\u094b\u0930\u0940, \u0928\u0937\u094d\u091f, \u0932\u093f\u0916\u0947 \u0939\u0941\u090f \u092f\u093e \u092c\u0902\u0926 \u0915\u093f\u090f \u0917\u090f \u0924\u0930\u0940\u0915\u0947 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947\u0964 \u0909\u092a\u0939\u093e\u0930 \u092f\u093e \u092e\u0941\u092b\u094d\u0924 \u0928\u092e\u0942\u0928\u093e \u0914\u0930 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932, \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932, \u0938\u094d\u0915\u094d\u0930\u0948\u092a \u0914\u0930 \u0905\u092a\u0935\u094d\u092f\u092f \u0938\u0939\u093f\u0924 \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0938\u0902\u0924\u0941\u0932\u0928\u0964<\/td><td>\u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940\u0964<\/td><\/tr><tr><td><strong><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\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a>&nbsp;\u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u092f\u093e<\/strong><\/td><td>\u0907\u0938 \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u092e\u0947\u0902 \u0926\u0940 \u0917\u0908 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u092a\u094d\u0924&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a>&nbsp;\u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u091c\u094b \u0915\u093f \u0906\u0935\u0915 \u0915\u0940 \u0936\u094d\u0930\u0947\u0923\u0940 (\u0907\u0928\u092a\u0941\u091f\u094d\u0938, \u0907\u0928\u092a\u0941\u091f \u0938\u0930\u094d\u0935\u093f\u0938 \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%88%E0%A4%AA%E0%A4%BF%E0%A4%9F%E0%A4%B2-%E0%A4%97%E0%A5%81%E0%A4%A1%E0%A5%8D%E0%A4%B8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u0948\u092a\u093f\u091f\u0932 \u0917\u0941\u0921\u094d\u0938 (opens in a new tab)\">\u0915\u0948\u092a\u093f\u091f\u0932 \u0917\u0941\u0921\u094d\u0938<\/a>) \u0915\u0947 \u0938\u093e\u0925 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0914\u0930 \u0915\u0930 \u0930\u093e\u0936\u093f \u0915\u0947 \u0926\u094d\u0935\u093f\u0935\u093f\u092d\u093e\u091c\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/td><td>\u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940\u0964<\/td><\/tr><tr><td><strong>\u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930 \u0926\u0947\u092f\u0924\u093e<\/strong><\/td><td>\u0907\u0938 \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u092e\u0947\u0902 <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=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u092f\u093e \u0928\u0915\u0926 \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%B0-%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\/#:~: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%85%E0%A4%A8%E0%A5%81%E0%A4%B8%E0%A4%BE%E0%A4%B0%2C%20%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,%E0%A4%95%E0%A5%87%20%E0%A4%B2%E0%A4%BF%E0%A4%8F%20%E0%A4%95%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%9C%E0%A4%BE%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4&amp;text=%E0%A4%86%E0%A4%AE%20%E0%A4%A4%E0%A5%8C%E0%A4%B0%20%E0%A4%AA%E0%A4%B0%2C%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3,%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%95%E0%A4%BE%20%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8%20%E0%A4%95%E0%A4%B0%E0%A4%A4%E0%A5%87%20%E0%A4%B9%E0%A5%88%E0%A4%82%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e<\/a> \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/td><td>\u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940\u0964<\/td><\/tr><tr><td><strong>\u0906\u0909\u091f\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0905\u0926\u093e \u0915\u093f\u092f\u093e<\/strong><\/td><td>\u0907\u0938 \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u0915\u094b \u0915\u093f\u0938\u0940 \u0935\u093f\u0936\u0947\u0937 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/td><td>\u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940\u0964<\/td><\/tr><tr><td><strong>\u0905\u0917\u094d\u0930\u093f\u092e \u092d\u0941\u0917\u0924\u093e\u0928 \/ \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0930\u091c\u093f\u0938\u094d\u091f\u0930<\/strong><\/td><td>\u0907\u0938 \u0930\u091c\u093f\u0938\u094d\u091f\u0930 \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0905\u0917\u094d\u0930\u093f\u092e\u094b\u0902, \u092d\u0941\u0917\u0924\u093e\u0928\u094b\u0902, \u0915\u093f\u090f \u0917\u090f \u0938\u092e\u093e\u092f\u094b\u091c\u0928 \u0914\u0930&nbsp;<a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928<\/a>&nbsp;\/ \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0909\u092a\u091a\u093e\u0930\u094b\u0902 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0930\u0916\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/td><td>\u0938\u092d\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940\u0964<\/td><\/tr><tr><td><strong>\u0905\u0928\u094d\u092f \u0930\u093f\u0915\u0949\u0930\u094d\u0921\u094d\u0938 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0939\u0948\u0902\u0964<\/strong><\/td><td>\u0938\u0930\u0915\u093e\u0930 \u0906\u0917\u0947 \u0905\u0927\u093f\u0938\u0942\u091a\u0928\u093e, \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0914\u0930 \u0916\u093e\u0924\u094b\u0902 \u0915\u0947 \u0930\u0916\u0930\u0916\u093e\u0935 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/td><td>\u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u090a\u092a\u0930 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0905\u0927\u093f\u0915 \u0938\u094d\u092a\u0937\u094d\u091f \u0939\u0948, \u090f\u0915 \u092c\u093e\u0930 \u091c\u092c \u0906\u092a \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u0947 \u0917\u0941\u091c\u0930\u0947\u0902\u0917\u0947 \u0924\u094b \u0906\u092a \u092a\u093e\u090f\u0902\u0917\u0947 \u0915\u093f \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0930\u0916\u0928\u093e \u092c\u0939\u0941\u0924 \u0906\u0938\u093e\u0928 \u0939\u0948\u0964 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0938\u092c\u0938\u0947 \u092c\u0921\u093c\u093e \u0932\u093e\u092d \u092f\u0939 \u0939\u094b\u0917\u093e \u0915\u093f \u092f\u0939 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0938\u093e\u0925 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u0905\u092a\u0928\u093e \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0940 \u0915\u0947 \u091a\u0932\u0924\u0947, \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u0926\u094b \u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948: \u090f\u0915 \u0939\u0948 \u0907\u0902\u091f\u094d\u0930\u093e \u0938\u094d\u091f\u0947\u091f (\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930) \u0914\u0930 \u0926\u0942\u0938\u0930\u093e \u0907\u0902\u091f\u0930-\u0938\u094d\u091f\u0947\u091f (\u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f)\u0964<\/p>\n\n\n\n<h3 id=\"4.1\">1. \u0907\u0902\u091f\u094d\u0930\u093e \u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f (\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930)<\/h3>\n\n\n\n<p>\u0906\u0907\u090f \u0907\u0938\u0947 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0902: &#8211; \u0938\u094d\u0925\u093e\u0928\u0940\u092f (\u0907\u0902\u091f\u094d\u0930\u093e\u0938\u094d\u091f\u0947\u091f) \u0928\u0947 A \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 2,00,000 \u0930\u0941 \u0915\u093e \u0938\u093e\u092e\u093e\u0928 \u0916\u0930\u0940\u0926\u093e\u0964 \u0909\u0938\u0928\u0947 \u0909\u0928\u094d\u0939\u0947\u0902 \u0909\u0938\u0940 \u0930\u093e\u091c\u094d\u092f \u092e\u0947\u0902 3,00,000 \u0930\u0941\u092a\u092f\u0947 \u092e\u0947\u0902 \u092c\u0947\u091a \u0926\u093f\u092f\u093e\u0964 \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u0915\u093e\u0928\u0942\u0928\u0940 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0915\u0947 \u0932\u093f\u090f 10,000 \u0930\u0941 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e\u0964 \u091c\u092c\u0915\u093f XYZ \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0938\u0947 40,000 \u092e\u0947\u0902 \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0916\u0930\u0940\u0926\u093e \u0925\u093e\u0964 \u092e\u093e\u0928 \u0915\u0930 \u091a\u0932\u093f\u090f<br> \u0915\u0930 \u0926\u0930 (\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 8% \u0914\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 8%) \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0905\u0928\u0941 \u0915\u094d\u0930\u092e\u093e\u0902\u0915<\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td><strong>\u0921\u0940\u0906\u0930.<\/strong> <\/td><td><strong>\u0938\u0940\u0906\u0930.<\/strong><\/td><\/tr><tr><td>1<\/td><td><strong>\u0916\u0930\u0940\u0926 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/strong><\/td><td>&nbsp;200,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930.<\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930.<\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u0915\u093e \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td><\/td><td>&nbsp;232,000.00<\/td><\/tr><tr><td>2<\/td><td><strong>\u0926\u0947\u0928\u0926\u093e\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964 <\/strong><\/td><td>&nbsp;348,000.00<\/td><td><\/td><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td><\/td><td>&nbsp;300,000.00<\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f<\/td><td><\/td><td>&nbsp;24,000.00<\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f<\/td><td><\/td><td>&nbsp;24,000.00<\/td><\/tr><tr><td>3<\/td><td><strong>\u0915\u093e\u0928\u0942\u0928\u0940 \u0936\u0941\u0932\u094d\u0915 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/strong><\/td><td>&nbsp;10,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930 .<\/td><td>&nbsp;800.00<\/td><td><\/td><\/tr><tr><td> \u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930. <\/td><td>&nbsp;800.00<\/td><td><\/td><\/tr><tr><td>\u092c\u0948\u0902\u0915 \u0905\u0915\u093e\u0909\u0902\u091f \u0915\u0947 \u0932\u093f\u090f<\/td><td><\/td><td>&nbsp;11,600.00<\/td><\/tr><tr><td>4<\/td><td><strong>\u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/strong><\/td><td>&nbsp;40,000.00<\/td><td><\/td><\/tr><tr><td> \u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/td><td>&nbsp;3,200.00<\/td><td><\/td><\/tr><tr><td> \u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930.<\/td><td>&nbsp;3,200.00<\/td><td><\/td><\/tr><tr><td>XYX \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;46,400.00<\/td><\/tr><tr><td>5<\/td><td><strong>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930 <\/strong><\/td><td>&nbsp;24,000.00<\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930  <\/td><td>&nbsp;24,000.00<\/td><td><\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f<\/td><td><\/td><td>&nbsp;20,000.00<\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <\/td><td><\/td><td>&nbsp;20,000.00<\/td><\/tr><tr><td>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0915\u0947 \u0932\u093f\u090f<\/td><td><\/td><td>&nbsp;8,000.00<\/td><\/tr><tr><td><\/td><td><\/td><td>&nbsp;686,000.00<\/td><td>&nbsp;686,000.00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul><li>\u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 = 16,000 + 800 + 3,200 = 20,000 \u0930\u0941\u0964<\/li><li>\u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 = 16,000 + 800 + 3,200 = 20,000 \u0930\u0941\u0964<\/li><li>\u0915\u0941\u0932 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 CGST = 24,000<\/li><li>\u0915\u0941\u0932 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 SGST = 24,000<\/li><li>\u0907\u0938\u0932\u093f\u090f \u0928\u0947\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f = 24,000-20,000 = 4,000<\/li><li>\u0928\u0947\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f = 24,000-20,000 = 4,000<\/li><li>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 40,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u093e \u090f\u0915 \u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e \u0939\u0948\u0964 \u092e\u0927\u0941\u092e\u0915\u094d\u0916\u0940 \u0915\u094b 48,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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=\"CGST  (opens in a new tab)\">CGST <\/a>4,000 \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u0936\u0941\u0926\u094d\u0927 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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>\u092d\u0940 4,000 \u0930\u0941 \u0915\u0940 \u0936\u0941\u0926\u094d\u0927 \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u0939\u0948\u0964 <\/li><\/ul>\n\n\n\n<h3 id=\"4.2\">2. \u0905\u0902\u0924\u0930 \u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f (\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930)<\/h3>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong> \u0915\u093f\u0938\u0940 A \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u0947 3,00,000 \u0930\u0941 \u0915\u093e \u0938\u093e\u092e\u093e\u0928 \u0916\u0930\u0940\u0926\u093e\u0964 \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 3,00,000 \u0930\u0941 \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0930\u0942\u092a \u0938\u0947 \u0932\u093f\u090f\u0964 \u0935\u0939 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u093e\u0939\u0930 2,00,000 \u0930\u0941\u092a\u092f\u0947 \u092e\u0947\u0902 \u092c\u093f\u0915\u093e\u0964 \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u091f\u0947\u0932\u0940\u092b\u094b\u0928 \u092c\u093f\u0932 \u0915\u093e 10,000 \u0930\u0941 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e\u0964 \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u0905\u092a\u0928\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0905\u0915\u093e\u0909\u0902\u091f 24,000 (\u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0930\u0942\u092a \u0938\u0947) \u0930\u0941\u092a\u092f\u0947 \u092e\u0947\u0902 \u0916\u0930\u0940\u0926\u093e\u0964<br>\u092e\u093e\u0928 \u0915\u0930 \u091a\u0932\u093f\u090f \u0915\u0930 \u0926\u0930 (CGST 8% \u0914\u0930 SGST 8%) \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0905\u0928\u0941 \u0915\u094d\u0930\u092e\u093e\u0902\u0915\u0964<\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td> <strong>\u0921\u0940\u0906\u0930<\/strong><\/td><td> <strong>\u0938\u0940\u0906\u0930.<\/strong><\/td><\/tr><tr><td>1<\/td><td><strong> \u0916\u0930\u0940\u0926 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/strong><\/td><td>&nbsp;300,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930 <\/td><td>&nbsp;48,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u0915\u094b \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;348,000.00<\/td><\/tr><tr><td>2<\/td><td><strong>\u0926\u0947\u0928\u0926\u093e\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/strong><\/td><td>&nbsp;348,000.00<\/td><td><\/td><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;300,000.00<\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;24,000.00<\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td><\/td><td>&nbsp;24,000.00<\/td><\/tr><tr><td>3<\/td><td><strong> \u0926\u0947\u0928\u0926\u093e\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930 <\/strong><\/td><td>&nbsp;232,000.00<\/td><td><\/td><\/tr><tr><td> \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td><\/td><td>&nbsp;200,000.00<\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930  <\/td><td><\/td><td>&nbsp;32,000.00<\/td><\/tr><tr><td>4<\/td><td><strong>\u091f\u0947\u0932\u0940\u092b\u094b\u0928 \u0935\u094d\u092f\u092f \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/strong><\/td><td>&nbsp;10,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/td><td>&nbsp;800.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930 <\/td><td>&nbsp;800.00<\/td><td><\/td><\/tr><tr><td>\u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;11,600.00<\/td><\/tr><tr><td>5<\/td><td><strong>\u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0909\u092a\u0915\u0930\u0923 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/strong><\/td><td>&nbsp;24,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/td><td>&nbsp;1,920.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/td><td>&nbsp;1,920.00<\/td><td><\/td><\/tr><tr><td>\u090f\u092c\u0940\u0938\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092b\u0930\u094d\u0928\u0940\u091a\u0930 \u0915\u0940 \u0926\u0941\u0915\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;27,840.00<\/td><\/tr><tr><td>1<\/td><td><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0938\u0947\u091f\u0911\u092b<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0921\u0940\u0906\u0930<\/td><td>18,720<\/td><td><\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>2,720<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>16,000<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>2<\/td><td><strong>SGST \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0938\u0947\u091f\u0911\u092b\u093c<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0921\u0940\u0906\u0930<\/td><td>2,720<\/td><td><\/td><\/tr><tr><td>SGST \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>2,720<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>3<\/td><td><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0938\u0947\u091f\u0911\u092b\u093c<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0921\u0940\u0906\u0930<\/td><td>32,000<\/td><td><\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>32,000<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>4<\/td><td><strong>\u0905\u0902\u0924\u093f\u092e \u092d\u0941\u0917\u0924\u093e\u0928<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0921\u0940\u0906\u0930<\/td><td>5,280<\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0921\u0940\u0906\u0930 <\/td><td>21,280<\/td><td><\/td><\/tr><tr><td>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>26,560<\/td><\/tr><tr><td><\/td><td><\/td><td>1047440<\/td><td>1047440<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul><li>\u0915\u0941\u0932 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f = 800 + 1920 = 2,720<\/li><li>\u0915\u0941\u0932 CGST \u0906\u0909\u091f\u092a\u0941\u091f = 24,000<\/li><li>\u0915\u0941\u0932 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f = 800 + 1920 = 2,720<\/li><li>\u0915\u0941\u0932 SGST \u0906\u0909\u091f\u092a\u0941\u091f = 24,000<\/li><li>\u0915\u0941\u0932 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f = 48,000<\/li><li>\u0915\u0941\u0932 IGST \u0906\u0909\u091f\u092a\u0941\u091f = 32,000<\/li><li>\u0915\u093f\u0938\u0940 \u092d\u0940 IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u092a\u0939\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938\u0932\u093f\u090f \u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947 48,000, \u0930\u0941 \u0914\u0930 CGST \u0915\u0947 \u0916\u093f\u0932\u093e\u092b 1,6,000 \u0930\u0941 \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u0939 IGST \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0938\u0947\u091f\u0911\u092b \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<p>\u0915\u0941\u0932 \u0926\u0947\u092f\u0924\u093e 80,000 \u0930\u0941 \u0938\u0947, \u0915\u0947\u0935\u0932 26,560 \u0930\u0941 \u0926\u0947\u092f \u0939\u0948:- <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/td><td><strong>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/td><td><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0926\u0947\u092f\u0924\u093e<\/td><td>24,000<\/td><td>24,000<\/td><td>32,000<\/td><\/tr><tr><td>\u0915\u092e: <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=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 (\u091f\u0947\u0932\u0940\u092b\u094b\u0928 + \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f)<\/td><td>2,720<\/td><td><\/td><td><\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 (\u091f\u0947\u0932\u0940\u092b\u094b\u0928 + \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f) <\/td><td><\/td><td>2,720<\/td><td><\/td><\/tr><tr><td>&nbsp;\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940<\/td><td>16,000<\/td><td><\/td><td>32,000<\/td><\/tr><tr><td>\u0926\u0947\u092f \u0930\u093e\u0936\u093f<\/td><td>5,280<\/td><td>21,280<\/td><td>\u0928\u093f\u0932<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u092f\u0926\u093f \u0915\u094b\u0908 \u092d\u0940 SGST \u0938\u0947\u091f\u0911\u092b \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u0924\u094b \u0936\u0947\u0937 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u092a\u0939\u0932\u0947 IGST \u0914\u0930 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938\u0932\u093f\u090f \u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947 24,000 \u0930\u0941\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0907\u0938\u0947 IGST \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u092c\u0902\u0926 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u092b\u093f\u0930 CGST \u0915\u0947 \u0916\u093f\u0932\u093e\u092b 8000 \u0930\u0941 \u0905\u0925\u0935\u093e \u0915\u0941\u0932 40,000 \u0930\u0941 \u0938\u0947,13,280 \u0930\u0941 \u0926\u0947\u092f \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0924\u094b \u0935\u091c\u0939 \u092c\u0928\u0928\u0947 \u0935\u093e\u0932\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0902 \u0939\u094b\u0902\u0917\u0940, \u0928\u0940\u091a\u0947 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \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>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0938\u0947\u091f\u0911\u092b<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td>1<\/td><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u2026\u2026\u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930.<\/td><td>9,360<\/td><td><\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>1,360<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td><\/td><td>8,000<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><\/tr><tr><td>2<\/td><td><strong>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0938\u0947\u091f\u0911\u092b<\/strong> <\/td><td><\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940\u2026\u2026\u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930.<\/td><td>1,360<\/td><td><\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f <\/td><td><\/td><td>1,360<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><\/tr><tr><td>3<\/td><td><strong>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0947 \u0916\u093f\u0932\u093e\u092b \u0938\u0947\u091f\u0911\u092b<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940\u2026\u2026\u2026\u2026\u2026\u2026\u0921\u0940\u0906\u0930. <\/td><td>16,000<\/td><td><\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>16,000<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><\/tr><tr><td>4<\/td><td><strong>\u0905\u0902\u0924\u093f\u092e \u092d\u0941\u0917\u0924\u093e\u0928<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026\u2026\u2026  \u0921\u0940\u0906\u0930\u0964<\/td><td>2,640<\/td><td><\/td><\/tr><tr><td>\u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u2026\u2026\u2026\u2026\u2026  \u0921\u0940\u0906\u0930<\/td><td>10,640<\/td><td><\/td><\/tr><tr><td>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>13,280<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936<\/h2>\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 \u092c\u0928\u0928\u0947 \u0935\u093e\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0939\u0947\u0924\u0941, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936 \u0939\u0947\u0924\u0941 \u0939\u092e\u0928\u0947 \u090f\u0915 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936 \u092c\u0924\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0928\u0940\u091a\u0947 \u0926\u0947\u0916\u093f\u092f\u0947:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><\/tr><tr><td><strong>\u0905\u0928\u0941 \u0915\u094d\u0930\u092e\u093e\u0902\u0915\u0964<\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td><strong>\u0921\u0940\u0906\u0930.<\/strong><\/td><td><strong>\u0938\u0940\u0906\u0930.<\/strong><\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0916\u0930\u0940\u0926\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 (\u0907\u0902\u091f\u094d\u0930\u093e \u0938\u094d\u091f\u0947\u091f)<\/strong><\/td><\/tr><tr><td>1<\/td><td>\u0916\u0930\u0940\u0926 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;200,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930 <\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930  <\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td> 232,000.00<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u0916\u0930\u0940\u0926 \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 (\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f) \u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/strong><\/td><\/tr><tr><td>2<\/td><td>\u0916\u0930\u0940\u0926 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;300,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930  <\/td><td>&nbsp;48,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;348,000.00<\/td><\/tr><tr><td><strong>\u0905\u0917\u0930 \u0916\u0930\u0940\u0926 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\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%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%AF%E0%A4%BE%E0%A4%A4\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%A8%E0%A4%BF%E0%A4%AF%E0%A4%AE%20%E0%A4%AE%E0%A4%BE%E0%A4%B2%20%E0%A4%95%E0%A5%87%20%E0%A4%86%E0%A4%AF%E0%A4%BE%E0%A4%A4,%E0%A4%86%E0%A4%88%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%95%E0%A5%8B%20%E0%A4%86%E0%A4%95%E0%A4%B0%E0%A5%8D%E0%A4%B7%E0%A4%BF%E0%A4%A4%20%E0%A4%95%E0%A4%B0%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u092f\u093e\u0924 (opens in a new tab)\">\u0906\u092f\u093e\u0924<\/a>) \u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/strong><\/td><\/tr><tr><td>3<\/td><td>\u0916\u0930\u0940\u0926 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;200,000.00<\/td><td><\/td><\/tr><tr><td> \u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/td><td>&nbsp;32,000.00<\/td><td><\/td><\/tr><tr><td> \u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;200,000.00<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td><\/td><td>&nbsp;32,000.00<\/td><\/tr><tr><td><\/td><td>\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e \u092f\u0939\u093e\u0902 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3>1. \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u0909\u0926\u093e\u0939\u0930\u0923<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u0940 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9F%E0%A5%88%E0%A4%B2%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE-%E0%A4%AA%E0%A5%83%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%9F%E0%A4%BF\/#:~:text=%E0%A4%9F%E0%A5%88%E0%A4%B2%E0%A5%80%20%E0%A4%95%E0%A5%87%20%E0%A4%97%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A5%87%20%E0%A4%B8%E0%A5%87%2C%20%E0%A4%B2%E0%A5%87%E0%A4%A8,%E0%A4%A6%E0%A4%B0%E0%A5%8D%E0%A4%9C%20%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%20%E0%A4%94%E0%A4%B0%20Enter%20%E0%A4%A6%E0%A4%AC%E0%A4%BE%E0%A4%8F%E0%A4%81%E0%A5%A4&amp;text=%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F%20%E0%A4%B8%E0%A5%80%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%94%E0%A4%B0%20%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F%20%E0%A4%8F%E0%A4%B8%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80,%E0%A4%B8%E0%A5%87%20%E0%A4%9F%E0%A5%88%E0%A4%B2%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%95%E0%A5%80%20%E0%A4%9C%E0%A4%BE%E0%A4%8F%E0%A4%97%E0%A5%80%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f<\/a> \u0915\u094b \u0909\u0926\u093e\u0939\u0930\u0923 \u0938\u0947 \u0938\u092e\u091d\u093e\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092f\u093e\u0938 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><\/tr><tr><td><strong>\u0905\u0928\u0941 \u0915\u094d\u0930\u092e\u093e\u0902\u0915\u0964<\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td><strong>\u0921\u0940\u0906\u0930<\/strong>.<\/td><td><strong>\u0938\u0940\u0906\u0930<\/strong>.<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u094b\u0908 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0916\u0930\u0940\u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/strong><\/td><\/tr><tr><td>1<\/td><td> \u0938\u0902\u092a\u0924\u094d\u0924\u093f  \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930.<\/td><td>&nbsp;200,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930 <\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930  <\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td> \u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;232,000.00<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u0915\u094b\u0908 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 (\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f) \u0938\u0947 \u0916\u0930\u0940\u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/strong><\/td><\/tr><tr><td>2<\/td><td>\u0938\u0902\u092a\u0924\u094d\u0924\u093f  \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930.<\/td><td>&nbsp;300,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930  <\/td><td>&nbsp;48,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;348,000.00<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u0915\u094b\u0908 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0926\u0942\u0938\u0930\u0947 \u0926\u0947\u0936 \u0938\u0947 \u0916\u0930\u0940\u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 (\u0906\u092f\u093e\u0924)<\/strong><\/td><\/tr><tr><td>3<\/td><td>\u0938\u0902\u092a\u0924\u094d\u0924\u093f  \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930.<\/td><td>&nbsp;200,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930<\/td><td>&nbsp;32,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td><\/td><td>&nbsp;200,000.00<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f<\/td><td><\/td><td>&nbsp;32,000.00<\/td><\/tr><tr><td><\/td><td>\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e \u092f\u0939\u093e\u0902 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"6\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936<\/h2>\n\n\n\n<p>\u0917\u0941\u0921\u094d\u0938 \u090f\u0928\u094d\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0924\u0940\u0928 \u0924\u0930\u0940\u0915\u094b \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<ol><li>\u092f\u0926\u093f \u092c\u093f\u0915\u094d\u0930\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 (\u0907\u0902\u091f\u094d\u0930\u093e \u0938\u094d\u091f\u0947\u091f) <\/li><li>\u092f\u0926\u093f \u092c\u093f\u0915\u094d\u0930\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 (\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f) \u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 <\/li><li>\u092f\u0926\u093f \u092c\u093f\u0915\u094d\u0930\u0940 \u0926\u0947\u0936 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 (\u0928\u093f\u0930\u094d\u092f\u093e\u0924)<\/li><\/ol>\n\n\n\n<p>\u0907\u0928 \u0924\u0940\u0928\u094b\u0902 \u0924\u0930\u0940\u0915\u094b\u0902 \u0915\u094b \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 \u0926\u0947\u0916\u093f\u092f\u0947:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><\/tr><tr><td><strong>\u0905\u0928\u0941 \u0915\u094d\u0930\u092e\u093e\u0902\u0915\u0964<\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td><strong>\u0921\u0940\u0906\u0930.<\/strong><\/td><td><strong>\u0938\u0940\u0906\u0930.<\/strong><\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u092c\u093f\u0915\u094d\u0930\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 (\u0907\u0902\u091f\u094d\u0930\u093e \u0938\u094d\u091f\u0947\u091f)<\/strong><\/td><\/tr><tr><td>1<\/td><td>\u0926\u0947\u0928\u0926\u093e\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0914\u0930 \u0928\u0915\u0926 \/ \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f  \u0905\u0915\u093e\u0909\u0902\u091f:- \u0921\u0940\u0906\u0930<\/td><td>216,000.00<\/td><td><\/td><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2014\u0938\u0940\u0906\u0930\u0964<\/td><td><\/td><td>&nbsp;200,000.00<\/td><\/tr><tr><td>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2014\u2014  \u0938\u0940\u0906\u0930\u0964<\/td><td><\/td><td>&nbsp;16,000.00<\/td><\/tr><tr><td>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2014\u2014  \u0938\u0940\u0906\u0930\u0964 <\/td><td><\/td><td>&nbsp;16,000.00<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u092c\u093f\u0915\u094d\u0930\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 (\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f) \u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/strong><\/td><\/tr><tr><td>2<\/td><td>\u0926\u0947\u0928\u0926\u093e\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0914\u0930 \u0928\u0915\u0926 \/ \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f  \u0905\u0915\u093e\u0909\u0902\u091f:- \u0921\u0940\u0906\u0930<\/td><td>232,000.00<\/td><td><\/td><\/tr><tr><td> \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2014\u0938\u0940\u0906\u0930\u0964<\/td><td><\/td><td>&nbsp;200,000.00<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0909\u091f\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f \u2014\u2014  \u0938\u0940\u0906\u0930\u0964 <\/td><td><\/td><td>&nbsp;32,000.00<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u092c\u093f\u0915\u094d\u0930\u0940 \u0926\u0947\u0936 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 (\u0928\u093f\u0930\u094d\u092f\u093e\u0924)<\/strong><\/td><\/tr><tr><td>3<\/td><td> \u0926\u0947\u0928\u0926\u093e\u0930 \u0905\u0915\u093e\u0909\u0902\u091f \u0914\u0930 \u0928\u0915\u0926 \/ \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f  \u0905\u0915\u093e\u0909\u0902\u091f:- \u0921\u0940\u0906\u0930<\/td><td>200,000.00<\/td><td><\/td><\/tr><tr><td>\u092c\u093f\u0915\u094d\u0930\u0940 (\u0928\u093f\u0930\u094d\u092f\u093e\u0924) \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212;&#8211; \u0938\u0940\u0906\u0930\u0964<\/td><td><\/td><td>&nbsp;200,000.00<\/td><\/tr><tr><td><\/td><td>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092c\u093f\u0915\u094d\u0930\u0940 \u091b\u0942\u091f \u0939\u0948\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"7\">\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0915\u093f\u090f \u0917\u090f \u0932\u093e\u0917\u0924 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u093e \u0909\u0926\u093e\u0939\u0930\u0923<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u092e\u0947\u0902 \u0915\u094b\u0908 \u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0909\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0915\u093f\u090f \u0917\u090f \u0932\u093e\u0917\u0924 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \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\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><\/tr><tr><td><strong>\u0905\u0928\u0941 \u0915\u094d\u0930\u092e\u093e\u0902\u0915\u0964<\/strong><\/td><td><strong>\u0935\u093f\u0935\u0930\u0923<\/strong><\/td><td><strong>\u0921\u0940\u0906\u0930.<\/strong><\/td><td><strong>\u0938\u0940\u0906\u0930.<\/strong><\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0915\u094b\u0908 \u0916\u0930\u094d\u091a \u0939\u094b\u0924\u093e \u0939\u0948\u0964 (\u0907\u0902\u091f\u094d\u0930\u093e \u0938\u094d\u091f\u0947\u091f)<\/strong><\/td><\/tr><tr><td>1<\/td><td>\u0935\u094d\u092f\u092f \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;200,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964 <\/td><td>&nbsp;16,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td><\/td><td>&nbsp;232,000.00<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u090f\u0915 \u0935\u094d\u092f\u092f \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 (\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f) \u0938\u0947 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/strong><\/td><\/tr><tr><td>2<\/td><td>\u0935\u094d\u092f\u092f \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;300,000.00<\/td><td><\/td><\/tr><tr><td>\u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964 <\/td><td>&nbsp;48,000.00<\/td><td><\/td><\/tr><tr><td>\u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 <\/td><td><\/td><td>&nbsp;348,000.00<\/td><\/tr><tr><td><strong>\u092f\u0926\u093f \u0935\u094d\u092f\u092f \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u0947 \u0939\u094b\u0924\u093e \u0939\u0948\u0964(<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%86%E0%A4%AF%E0%A4%BE%E0%A4%A4\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u092f\u093e\u0924 (opens in a new tab)\">\u0906\u092f\u093e\u0924<\/a>)<\/strong><\/td><\/tr><tr><td>3<\/td><td>\u0935\u094d\u092f\u092f \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;200,000.00<\/td><td><\/td><\/tr><tr><td> \u0907\u0928\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0921\u0940\u0906\u0930\u0964<\/td><td>&nbsp;32,000.00<\/td><td><\/td><\/tr><tr><td> \u0932\u0947\u0928\u0926\u093e\u0930\u094b\u0902 \u092f\u093e \u0915\u0948\u0936 \u092c\u0948\u0902\u0915 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td><\/td><td>&nbsp;200,000.00<\/td><\/tr><tr><td>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964<\/td><td><\/td><td>&nbsp;32,000.00<\/td><\/tr><tr><td><\/td><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B0%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9C\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e  (opens in a new tab)\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c \u092e\u0948\u0915\u0947\u0928\u093f\u091c\u094d\u092e <\/a>\u092f\u0939\u093e\u0902 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"8\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u091f \u0911\u092b \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u092e\u0947\u0902 \u092a\u094d\u0930\u0935\u0947\u0936<\/h2>\n\n\n\n<h4>i. \u092d\u0941\u0917\u0924\u093e\u0928 \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u092c\u0902\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f:-<\/h4>\n\n\n\n<ul><li>\u0906\u0909\u091f\u092a\u0941\u091f SGST \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212; \u0921\u0940\u0906\u0930\u0964<\/li><li>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212; \u0938\u0940\u0906\u0930\u0964<\/li><li>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964  \u2014- \u0938\u0940\u0906\u0930\u0964<\/li><li>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212; \u0938\u0940\u0906\u0930\u0964<span style=\"font-size: inherit; background-color: initial;\"><\/span><\/li><\/ul>\n\n\n\n<p>\u0906\u0909\u091f\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e, \u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u0947 \u092c\u093e\u0926, \u0907\u0928\u092a\u0941\u091f IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0906\u0909\u091f\u092a\u0941\u091f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u092e\u0924 \u0939\u0948\u0964 <\/p>\n\n\n\n<h4>ii. \u092d\u0941\u0917\u0924\u093e\u0928 \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0906\u0909\u091f\u092a\u0941\u091f CGST \u0915\u094b \u0938\u0947\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f:-<\/h4>\n\n\n\n<ul><li>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212; \u0921\u0940\u0906\u0930\u0964<\/li><li>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212; \u0938\u0940\u0906\u0930\u0964<\/li><li>\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 \u2014- \u0938\u0940\u0906\u0930\u0964<\/li><li>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212; \u0938\u0940\u0906\u0930\u0964<\/li><\/ul>\n\n\n\n<p>\u0906\u0909\u091f\u092a\u0941\u091f IGST \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u0947 \u092c\u093e\u0926, \u0907\u0928\u092a\u0941\u091f IGST \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0906\u0909\u091f\u092a\u0941\u091f CGST \u0926\u0947\u092f\u0924\u093e \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u092e\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>iii. \u0906\u0909\u091f\u092a\u0941\u091f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f:-<\/h4>\n\n\n\n<ul><li>\u0906\u0909\u091f\u092a\u0941\u091f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 &#8212; \u0921\u0940\u0906\u0930\u0964<\/li><li>IGST \u0907\u0928\u092a\u0941\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 \u2014\u2014 \u0938\u0940\u0906\u0930\u0964<\/li><li>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0915\u093e\u0909\u0902\u091f\u0964 \u2014\u2014 \u0938\u0940\u0906\u0930\u0964<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u092f\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u091c\u094d\u092f\u093e\u0926\u093e\u0924\u0930 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u093e \u0939\u093f\u0938\u093e\u092c \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0928\u0947 \u0939\u092e\u0947\u0902 &#8220;\u090f\u0915 \u0930\u093e\u0937\u094d\u091f\u094d\u0930 \u090f\u0915 \u0915\u0930&#8221; \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0932\u093e\u092f\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0935\u0948\u091f \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0938\u0930\u0932 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0915\u093f\u0938\u0940 \u0915\u094b \u0928\u093f\u092f\u092e\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u0915\u093f\u0924\u093e\u092c\u094b\u0902 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0928\u093e \u0914\u0930 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\u0902?\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%b2%e0%a5%87%e0%a4%96%e0%a4%be-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%b5%e0%a4%bf%e0%a4%b7%e0%a5%8d%e0%a4%9f\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\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 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\u0902? \u0905\u0925\u0935\u093e \u0907\u0938\u092e\u0947\u0902 \u092c\u0928\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0916\u093e\u0924\u0947 \u0915\u094d\u092f\u093e \u0939\u0948?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u0947\u0902 \u0915\u094d\u092f\u093e \u0928\u092f\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u092a\u094d\u0930\u092e\u0941\u0916 \u0916\u093e\u0924\u0947 \u0935 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936? \u091c\u093e\u0928\u093f\u090f \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\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\/\" \/>\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 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\u0902? \u0905\u0925\u0935\u093e \u0907\u0938\u092e\u0947\u0902 \u092c\u0928\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0916\u093e\u0924\u0947 \u0915\u094d\u092f\u093e \u0939\u0948?\" \/>\n<meta property=\"og:description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u0947\u0916\u093e \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0948\u0938\u0947 \u092a\u093e\u0938 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u0947\u0902 \u0915\u094d\u092f\u093e \u0928\u092f\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0939\u0948? \u091c\u093e\u0928\u0947\u0902 \u092a\u094d\u0930\u092e\u0941\u0916 \u0916\u093e\u0924\u0947 \u0935 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936? \u091c\u093e\u0928\u093f\u090f \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0932\u0947\u0916\u093e-\u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2020-08-06T12:56:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-08-06T13:06:36+00:00\" \/>\n<meta property=\"og:image\" 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