{"id":5654,"date":"2020-08-19T06:51:16","date_gmt":"2020-08-19T06:51:16","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=5654"},"modified":"2020-08-19T06:51:28","modified_gmt":"2020-08-19T06:51:28","slug":"%e0%a4%b8%e0%a5%87%e0%a4%b5%e0%a4%be%e0%a4%93%e0%a4%82-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%b8%e0%a5%87%e0%a4%b5%e0%a4%be%e0%a4%93%e0%a4%82-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u0948\u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-"},"content":{"rendered":"\n<p>\u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u094b\u0917\u093e \u0915\u0940, \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u092e\u092f \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0938\u0947 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0915\u0930 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u093e\u0928\u0940, \u0905\u0917\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u090f\u0915 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0939\u0948 \u0924\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 + \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u092c\u0915\u093f, \u092f\u0926\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0939\u0948 \u0924\u094b \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u0915\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u0947 \u0932\u093f\u090f, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940:- <a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%ae%e0%a4%be%e0%a4%b2-%e0%a4%95%e0%a5%80-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8\/\" target=\"_blank\">\u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/a>, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928, <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u092e\u092f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%E0%A4%93%E0%A4%82-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A4%AE%E0%A4%AF\/\" target=\"_blank\">\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u092e\u092f<\/a>, <a rel=\"noreferrer noopener\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/#3.3\" target=\"_blank\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u0942\u0932\u094d\u092f<\/a>\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902, \u0939\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0928\u0947 \u091c\u093e \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u092c\u0936\u0930\u094d\u0924\u0947 \u092f\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0939\u094b\u0902 \u091c\u0939\u093e\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0939\u0940 \u0939\u094b\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0924\u094b \u091a\u0932\u093f\u090f \u092c\u093f\u0928\u093e \u0915\u093f\u0938\u0940 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0936\u0941\u0930\u0942 \u0915\u0930\u0924\u0947 \u0939\u0948! <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"391\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0938\u0947\u0935\u093e\u0913\u0902-\u0915\u0940-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u093e-\u0938\u094d\u0925\u093e\u0928-_-1024x391.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u0948\u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-\" class=\"wp-image-5866\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0938\u0947\u0935\u093e\u0913\u0902-\u0915\u0940-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u093e-\u0938\u094d\u0925\u093e\u0928-_-1024x391.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0938\u0947\u0935\u093e\u0913\u0902-\u0915\u0940-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u093e-\u0938\u094d\u0925\u093e\u0928-_-300x115.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0938\u0947\u0935\u093e\u0913\u0902-\u0915\u0940-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u093e-\u0938\u094d\u0925\u093e\u0928-_-768x294.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0938\u0947\u0935\u093e\u0913\u0902-\u0915\u0940-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u093e-\u0938\u094d\u0925\u093e\u0928-_-1536x587.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0938\u0947\u0935\u093e\u0913\u0902-\u0915\u0940-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u093e-\u0938\u094d\u0925\u093e\u0928-_.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u0948\u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-<\/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. \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/a>\n<ul>\n<li><a href=\"#2.1\">2.1. \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/a>\n<li><a href=\"#2.2\">2.2. \u092a\u094d\u0930\u0926\u093e\u0924\u093e\/\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/a>\n<\/ul>\n<\/li>\n<li><a href=\"#3\">3. \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948\u0902\u0964<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\n<h2 id=\"1\">\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948?<\/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 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u093f\u0938\u0940 \u0939\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0906\u0907\u090f \u092a\u0939\u0932\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939 \u0915\u093e \u0938\u0939\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0930\u0923 \u0928\u0940\u091a\u0947 \u0938\u0942\u091a\u0940\u092c\u0926\u094d\u0927 \u0939\u0948\u0902\u0964 \u0906\u092a \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \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<ul><li>\u0905\u0902\u0924\u0930\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092f\u093e \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0914\u0930 \u0907\u0938\u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u093f\u0927\u0940\u0915\u0930\u0923 <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a> \u0915\u0940 \u0927\u093e\u0930\u093e 19 \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/a> \u0915\u0940 \u0927\u093e\u0930\u093e 70 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0920\u093f\u0928\u093e\u0908 \u0915\u093e \u0915\u093e\u0930\u0923 \u092c\u0928 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><li>\u091c\u0939\u093e\u0902 \u0917\u0932\u0924 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0917\u0932\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0935\u0939\u093e\u0901 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u092b\u0902\u0921  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%AB%E0%A4%82%E0%A4%A1-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\">\u0930\u093f\u092b\u0902\u0921 <\/a>\u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \/ \u0938\u0939\u0940 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0926\u0947\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u094d\u092f\u093e\u091c  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%9C-%E0%A4%95%E0%A5%80-%E0%A4%97%E0%A4%A3%E0%A4%A8%E0%A4%BE\/\" target=\"_blank\">\u092c\u094d\u092f\u093e\u091c <\/a>\u0915\u0947 \u0938\u093e\u0925 \u0938\u0939\u0940 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0938\u093e\u0925 \u0939\u0940, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0938\u0939\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0939\u092e\u0947\u0902 \u0915\u0930 \u0915\u0940 \u0918\u091f\u0928\u093e\u0913\u0902 \u0915\u094b \u091c\u093e\u0928\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0947\u0917\u093e\u0964 \u091c\u0948\u0938\u0947 \u0915\u093f \u092f\u0926\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u091c\u0917\u0939 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u094b \u0909\u0938 \u0932\u0947\u0928\u0926\u0947\u0928 \u092a\u0930 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0947\u0917\u093e\u0964 <\/li><\/ul>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0917\u0902\u0924\u0935\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0915\u0930 \u092f\u093e\u0928\u0940 \u0909\u092a\u092d\u094b\u0917 \u0915\u0930 \u0939\u0948, \u091c\u093f\u0938\u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 \u0915\u093f \u0915\u0930 \u0909\u0928 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u091c\u0939\u093e\u0902 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0916\u092a\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u0930\u093e\u091c\u094d\u092f \u0907\u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924, \u0915\u0930 \u0915\u0947 \u0924\u0940\u0928 \u0938\u094d\u0924\u0930 \u0939\u0948\u0902, \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940, \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092f\u0939 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u0939\u093e\u0902 \u0932\u0947\u0928\u0926\u0947\u0928 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0939\u0948, \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"CGST  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\">CGST <\/a>\u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"SGST  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\">SGST <\/a>\u0909\u0938 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u0939\u093e\u0902 \u0932\u0947\u0928\u0926\u0947\u0928 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0939\u0948\u0964 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0926\u094b \u0905\u0935\u0927\u093e\u0930\u0923\u093e\u090f\u0902 \u092c\u0939\u0941\u0924 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/li><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/li><\/ul>\n\n\n\n<p>\u0906\u0907\u090f \u0907\u0928 \u0926\u094b \u0905\u0935\u0927\u093e\u0930\u0923\u093e\u0913\u0902 \u0915\u094b \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0902 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0935\u0947 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0927\u093e\u0930 \u092c\u0928\u093e\u090f\u0902\u0917\u0947:-<\/p>\n\n\n\n<h3 id=\"2.1\">1. \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0915\u094d\u0930\u092e\u093e\u0902\u0915 \u0928\u0902\u092c\u0930 <\/strong><\/td><td><strong>\u0938\u094d\u0925\u093f\u0924\u093f<\/strong><\/td><td><strong>\u0938\u0947\u0935\u093e \u0915\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/strong><\/td><\/tr><tr><td><strong>\u090f<\/strong><\/td><td>\u091c\u0939\u093e\u0901 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/td><td>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u0910\u0938\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/td><\/tr><tr><td><strong>\u092c\u0940<\/strong><\/td><td>\u091c\u0939\u093e\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 (\u0905\u0928\u094d\u092f \u091c\u0917\u0939\u094b\u0902 \u092a\u0930 \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u094d\u0925\u093e\u092a\u0928\u093e)<\/td><td>\u0910\u0938\u0940 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u094d\u0925\u093e\u092a\u0928\u093e\u0964<\/td><\/tr><tr><td><strong>\u0938\u0940<\/strong><\/td><td>\u091c\u0939\u093e\u0901 \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u090f\u0915 \u0938\u0947 \u0905\u0927\u093f\u0915 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e\u0928\u094b\u0902 \u092a\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948, \u091a\u093e\u0939\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092f\u093e \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e\u0928\u0964<\/td><td>\u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u0938\u092c\u0938\u0947 \u0938\u0940\u0927\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964<\/td><\/tr><tr><td><strong>\u0921\u0940<\/strong><\/td><td>\u0910\u0938\u0947 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u0915\u0940 \u0905\u0928\u0941\u092a\u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902\u0964<\/td><td>\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0928\u093f\u0935\u093e\u0938 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"2.2\">2. \u092a\u094d\u0930\u0926\u093e\u0924\u093e\/\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td> <strong>\u0915\u094d\u0930\u092e\u093e\u0902\u0915 \u0928\u0902\u092c\u0930 <\/strong> <\/td><td> <strong>\u0938\u094d\u0925\u093f\u0924\u093f<\/strong><\/td><td><strong>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964 <\/strong><\/td><\/tr><tr><td> <strong>\u090f<\/strong><\/td><td>\u091c\u0939\u093e\u0901 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/td><td>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0910\u0938\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/td><\/tr><tr><td> <strong>\u092c\u0940<\/strong><\/td><td>\u091c\u0939\u093e\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 (\u090f\u0915 \u0905\u0928\u094d\u092f \u091c\u0917\u0939 \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u094d\u0925\u093e\u092a\u0928\u093e)<\/td><td>\u0910\u0938\u0940 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/td><\/tr><tr><td> <strong>\u0938\u0940<\/strong><\/td><td>\u091c\u0939\u093e\u0901 \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u090f\u0915 \u0938\u0947 \u0905\u0927\u093f\u0915 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e\u0928\u094b\u0902 \u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u091a\u093e\u0939\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b \u092f\u093e \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u092a\u094d\u0930\u0924\u093f\u0937\u094d\u0920\u093e\u0928\u0964<\/td><td>\u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092c\u0938\u0947 \u0938\u0940\u0927\u0947 \u0938\u0902\u092c\u0902\u0927 \u0939\u0948\u0964<\/td><\/tr><tr><td> <strong>\u0921\u0940<\/strong><\/td><td>\u0910\u0938\u0947 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u0915\u0940 \u0905\u0928\u0941\u092a\u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902\u0964<\/td><td>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0928\u093f\u0935\u093e\u0938 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"3\">\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0915\u094d\u092f\u093e \u0939\u0948\u0902\u0964<\/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%88%E0%A4%B8%E0%A5%87-%E0%A4%B8%E0%A5%80%E0%A4%96%E0%A5%87%E0%A4%82\/#:~:text=%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%E0%A4%A8%E0%A5%82%E0%A4%A8%20%E0%A4%95%E0%A5%87%20%E0%A4%A4%E0%A4%B9%E0%A4%A4%20%E0%A4%87%E0%A4%B8%E0%A4%AE%E0%A5%87%E0%A4%82,%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%80%E0%A4%A8%20%E0%A4%AA%E0%A4%B0%20%E0%A4%AA%E0%A4%B9%E0%A5%81%E0%A4%82%E0%A4%9A%20%E0%A4%B8%E0%A4%95%E0%A4%A4%E0%A5%87%20%E0%A4%B9%E0%A5%88%E0%A5%A4\">\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0938\u093f\u0938\u094d\u091f\u092e<\/a> \u092e\u0947\u0902 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 12 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0926\u093f\u090f \u0917\u090f \u0939\u0948\u0902\u0964 \u0907\u0938\u0932\u093f\u090f, \u0927\u093e\u0930\u093e 12 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0909\u092a\u0916\u0902\u0921\u094b\u0902 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0902\u0964 \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0907\u0928 \u0938\u092d\u0940 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<h3>1. \u0927\u093e\u0930\u093e 12 (2)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0909\u092a\u0916\u0902\u0921\u094b\u0902 \u092e\u0947\u0902 \u0935\u0930\u094d\u0923\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0938\u0947 \u0905\u0932\u0917 \u0939\u0948\u0902\u0964 \u0907\u0938\u0932\u093f\u090f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u093f\u0938\u0947 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0910\u0938\u0947 \u0938\u092e\u092f \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u092c <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\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u093f\u092e\u094d\u0928 \u0939\u094b\u0917\u093e:-<\/p>\n\n\n\n<ul><li>\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u091c\u0939\u093e\u0902 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092a\u0930 \u092a\u0924\u093e \u092e\u094c\u091c\u0942\u0926 \u0939\u0948\u0964<\/li><li>\u0905\u0928\u094d\u092f \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964<\/li><\/ul>\n\n\n\n<h3>2. \u0927\u093e\u0930\u093e 12 (3)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u0935\u093f\u0936\u0947\u0937 \u092e\u093e\u092e\u0932\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964 \u0907\u0928 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092c\u093f\u0902\u0926\u0941 \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li><strong><a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u092f\u0932 \u090f\u0938\u094d\u091f\u0947\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B0%E0%A4%BF%E0%A4%AF%E0%A4%B2-%E0%A4%8F%E0%A4%B8%E0%A5%8D%E0%A4%9F%E0%A5%87%E0%A4%9F-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\">\u0930\u093f\u092f\u0932 \u090f\u0938\u094d\u091f\u0947\u091f<\/a> \u0938\u0947 \u0938\u0940\u0927\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%95%E0%A5%87%20%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8%20%E0%A4%95%E0%A5%87%20%E0%A4%B2%E0%A4%BF%E0%A4%8F%20%E0%A4%B8%E0%A4%BF%E0%A4%A6%E0%A5%8D%E0%A4%A7%E0%A4%BE%E0%A4%82%E0%A4%A4,-'%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%A5%80%20%E0%A4%9C%E0%A4%97%E0%A4%B9&amp;text=%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%E0%A4%93%E0%A4%82%20%E0%A4%95%E0%A5%80%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%9C%E0%A4%B9%E0%A4%BE%E0%A4%82%20%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BE,%E0%A4%95%E0%A5%87%20%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%B5%E0%A4%A7%E0%A4%BE%E0%A4%A8%E0%A5%8B%E0%A4%82%20%E0%A4%95%E0%A5%87%20%E0%A4%85%E0%A4%A7%E0%A5%80%E0%A4%A8%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a><\/strong>:- \u0907\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u092e\u0947\u0902 (i) \u0935\u093e\u0938\u094d\u0924\u0941\u0915\u093e\u0930, (ii) \u0907\u0902\u091f\u0940\u0930\u093f\u092f\u0930 \u0921\u0947\u0915\u094b\u0930\u0947\u091f\u0930, (iii) \u0938\u0930\u094d\u0935\u0947\u0915\u094d\u0937\u0915, (iv) \u0907\u0902\u091c\u0940\u0928\u093f\u092f\u0930 \u0914\u0930 (v) \u0905\u0928\u094d\u092f \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0935\u093f\u0936\u0947\u0937\u091c\u094d\u091e \u092f\u093e \u090f\u0938\u094d\u091f\u0947\u091f \u090f\u091c\u0947\u0902\u091f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u0930\u093f\u092f\u0932 \u090f\u0938\u094d\u091f\u0947\u091f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u092f\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0938\u0930\u094d\u0935\u093f\u0938\u093f\u0902\u0917 \u0905\u0927\u093f\u0915\u093e\u0930 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0939\u094b\u091f\u0932 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B0%E0%A5%87%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A4%B0%E0%A4%BE%E0%A4%82-%E0%A4%B5-%E0%A4%B9%E0%A5%8B%E0%A4%9F%E0%A4%B2-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\">\u0939\u094b\u091f\u0932<\/a>, \u0938\u0930\u093e\u092f, \u0917\u0947\u0938\u094d\u091f \u0939\u093e\u0909\u0938, \u0939\u094b\u092e, \u0915\u094d\u0932\u092c \u092f\u093e \u0915\u0948\u092e\u094d\u092a\u0938\u093e\u0907\u091f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0906\u0935\u093e\u0938 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0964 \u0907\u0938\u092e\u0947\u0902 \u0939\u093e\u0909\u0938\u092c\u094b\u091f \u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u092a\u094b\u0924 \u0915\u0940 \u092a\u0947\u0936\u0915\u0936 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/li><li>\u0915\u093e\u0930\u094d\u092f\u094b\u0902 \u0915\u094b \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u091a\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092e\u0947\u0902 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0906\u0935\u093e\u0938\u0964 \u0907\u0928 \u0915\u093e\u0930\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u091c\u093f\u0915, \u0906\u0927\u093f\u0915\u093e\u0930\u093f\u0915, \u0938\u093e\u092e\u093e\u091c\u093f\u0915, \u0938\u093e\u0902\u0938\u094d\u0915\u0943\u0924\u093f\u0915, \u0927\u093e\u0930\u094d\u092e\u093f\u0915 \u092f\u093e \u0935\u093e\u0923\u093f\u091c\u094d\u092f\u093f\u0915 \u0915\u093e\u0930\u094d\u092f \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0907\u0938\u092e\u0947\u0902 \u0910\u0938\u0940 \u0905\u091a\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092a\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u093e\u0930\u094d\u092f\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0928\u094d\u092f \u0938\u0947\u0935\u093e\u090f\u0902 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/li><li>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 (1), (2) \u0914\u0930 (3) \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u092e\u0930\u094d\u0925\u0928 \u0938\u0947\u0935\u093e\u090f\u0902\u0964<\/li><\/ul>\n\n\n\n<p>\u0905\u092c, \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0938\u092d\u0940 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0905\u091a\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092f\u093e \u0928\u093e\u0935 \u092f\u093e \u092a\u094b\u0924 \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u092f\u0926\u093f \u0905\u091a\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092f\u093e \u0928\u093e\u0935 \u092f\u093e \u092a\u094b\u0924 \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0910\u0938\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948 \u091c\u0939\u093e\u0902 \u0905\u091a\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092f\u093e \u0928\u093e\u0935 \u092f\u093e \u092a\u094b\u0924 \u090f\u0915 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0905\u0928\u0941\u092c\u0902\u0927 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092f\u093e \u0928\u093f\u092f\u092e\u093e\u0928\u0941\u0938\u093e\u0930 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0905\u0928\u0941\u092c\u0902\u0927 \u0928 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0905\u0928\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0926\u0947\u0916\u093f\u092f\u0947:-<\/strong> <\/p>\n\n\n\n<p>\u092e\u093e\u0928 \u0932\u0940\u091c\u093f\u090f \u0915\u093f \u0930\u094b\u0939\u093f\u0924 \u0928\u093e\u092e \u0915\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092e\u0941\u0902\u092c\u0908 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u090f\u0915 \u0915\u0902\u092a\u0928\u0940 \u0938\u091a\u093f\u0935 \u0939\u0948\u0902\u0964 \u0935\u0939 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0935\u0939\u093e\u0902 \u090f\u0915 \u0939\u094b\u091f\u0932 \u092e\u0947\u0902 \u0930\u0941\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928, \u0935\u0939 \u0905\u091a\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>3. \u0927\u093e\u0930\u093e 12 (4)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0938\u092c-\u0938\u0947\u0915\u094d\u0936\u0928 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0935\u0930\u094d\u0923\u0928 \u0915\u0930\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B0%E0%A5%87%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A4%B0%E0%A4%BE%E0%A4%82-%E0%A4%B5-%E0%A4%B9%E0%A5%8B%E0%A4%9F%E0%A4%B2-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u0947\u0938\u094d\u0924\u0930\u093e\u0902 \u0914\u0930 \u0916\u093e\u0928\u092a\u093e\u0928 \u0938\u0947\u0935\u093e\u090f\u0902 (opens in a new tab)\">\u0930\u0947\u0938\u094d\u0924\u0930\u093e\u0902 \u0914\u0930 \u0916\u093e\u0928\u092a\u093e\u0928 \u0938\u0947\u0935\u093e\u090f\u0902<\/a>\u0964<\/li><li>\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0935\u093f\u0915\u093e\u0938\u0964<\/li><li>\u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f\u0964<\/li><li>\u0938\u094c\u0902\u0926\u0930\u094d\u092f \u0909\u092a\u091a\u093e\u0930\u0964<\/li><li>\u0915\u0949\u0938\u094d\u092e\u0947\u091f\u093f\u0915 \u0914\u0930 \u092a\u094d\u0932\u093e\u0938\u094d\u091f\u093f\u0915 \u0938\u0930\u094d\u091c\u0930\u0940 \u0938\u0939\u093f\u0924 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%B9%E0%A5%87%E0%A4%B2%E0%A5%8D%E0%A4%A5%E0%A4%95%E0%A5%87%E0%A4%AF%E0%A4%B0-%E0%A4%B8%E0%A4%B0%E0%A5%8D%E0%A4%B5%E0%A4%BF%E0%A4%B8-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/#:~:text=%E0%A4%B9%E0%A5%87%E0%A4%B2%E0%A5%8D%E0%A4%A5%E0%A4%95%E0%A5%87%E0%A4%AF%E0%A4%B0%20%E0%A4%B8%E0%A4%B0%E0%A5%8D%E0%A4%B5%E0%A4%BF%E0%A4%B8%20%E0%A4%AA%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%95%E0%A4%BE%20%E0%A4%A8%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%95%E0%A4%B0%E0%A5%8D%E0%A4%B7,-%E0%A4%89%E0%A4%A6%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%97%20%E0%A4%95%E0%A5%87%20%E0%A4%B5%E0%A4%BF%E0%A4%B6%E0%A5%87%E0%A4%B7%E0%A4%9C%E0%A5%8D%E0%A4%9E%E0%A5%8B%E0%A4%82&amp;text=%E0%A4%85%E0%A4%A5%E0%A4%B5%E0%A4%BE%20%E0%A4%B9%E0%A5%87%E0%A4%B2%E0%A5%8D%E0%A4%A5%E0%A4%95%E0%A5%87%E0%A4%AF%E0%A4%B0%20%E0%A4%B8%E0%A4%B0%E0%A5%8D%E0%A4%B5%E0%A4%BF%E0%A4%B8%20%E0%A4%AA%E0%A4%B0%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80,%E0%A4%B0%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%87%20%E0%A4%9A%E0%A4%B2%E0%A5%87%20%E0%A4%9C%E0%A4%BE%20%E0%A4%B0%E0%A4%B9%E0%A5%87%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0939\u0947\u0932\u094d\u0925\u0915\u0947\u092f\u0930 (opens in a new tab)\">\u0939\u0947\u0932\u094d\u0925\u0915\u0947\u092f\u0930<\/a>\u0964<\/li><\/ul>\n\n\n\n<p>\u0924\u0926\u0928\u0941\u0938\u093e\u0930, \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>4. \u0927\u093e\u0930\u093e 12 (5)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u0914\u0930 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0907\u0938\u0915\u0947 \u0924\u0939\u0924 \u0926\u094b \u092e\u093e\u092e\u0932\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<ul><li>\u092a\u0939\u0932\u093e \u092e\u093e\u092e\u0932\u093e \u0935\u0939 \u0939\u0948 \u091c\u0939\u093e\u0902 \u090f\u0915 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\u094b \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u0914\u0930 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 <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\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928  (opens in a new tab)\">\u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 <\/a>\u0938\u0947\u0935\u093e\u090f\u0902 \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0924\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0926\u0942\u0938\u0930\u093e \u092e\u093e\u092e\u0932\u093e \u090f\u0915 \u0910\u0938\u0947 \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948 \u091c\u0939\u093e\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0914\u0930 \u0915\u094b \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u0914\u0930 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0924\u094b, \u091c\u093f\u0938 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0907\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0935\u0939 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0938\u0947 \u0938\u092e\u091d\u093f\u092f\u0947:-<\/strong><\/p>\n\n\n\n<p>\u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0902\u0938\u0932\u094d\u091f\u0947\u0902\u091f \u0928\u093e\u092e \u0915\u093e \u090f\u0915 \u092e\u093e\u0928\u0935 \u0938\u0902\u0938\u093e\u0927\u0928 \u0938\u0932\u093e\u0939\u0915\u093e\u0930 \u0939\u0948\u0964 \u092f\u0939 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092f\u0939 \u092e\u0941\u0902\u092c\u0908 \u092e\u0947\u0902 \u0905\u092a\u0928\u0947 \u0915\u094d\u0932\u093e\u0907\u0902\u091f \u0915\u0947 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u0923 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u092f\u0947 \u0917\u094d\u0930\u093e\u0939\u0915 \u091a\u0947\u0928\u094d\u0928\u0908 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0902\u0964 \u0905\u092c, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u091a\u0947\u0928\u094d\u0928\u0908 \u0939\u0948\u0964 \u0910\u0938\u093e \u0907\u0938\u0932\u093f\u090f \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964 \u0914\u0930 \u0939\u092e\u093e\u0930\u0947 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902, \u0915\u094d\u0932\u093e\u0907\u0902\u091f \u092f\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u091a\u0947\u0928\u094d\u0928\u0908 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0928\u0924\u0940\u091c\u0924\u0928, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0910\u0938\u093e \u0907\u0938\u0932\u093f\u090f \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (\u0915\u0930\u094d\u0928\u093e\u091f\u0915 \u0930\u093e\u091c\u094d\u092f) \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (\u0924\u092e\u093f\u0932\u0928\u093e\u0921\u0941 \u0930\u093e\u091c\u094d\u092f) \u0905\u0932\u0917-\u0905\u0932\u0917 \u0939\u0948\u0902\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u0940 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902 \u092e\u0941\u0902\u092c\u0908 \u0939\u094b\u0917\u093e\u0964 \u092b\u093f\u0930, \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 IGST \u0935\u0938\u0942\u0932\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h3>5. \u0927\u093e\u0930\u093e 12 (6)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u090f\u0915 \u0938\u093e\u0902\u0938\u094d\u0915\u0943\u0924\u093f\u0915, \u0915\u0932\u093e\u0924\u094d\u092e\u0915, \u0916\u0947\u0932, \u0935\u0948\u091c\u094d\u091e\u093e\u0928\u093f\u0915, \u0936\u0948\u0915\u094d\u0937\u093f\u0915, \u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0930\u092e \u092f\u093e \u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u092a\u093e\u0930\u094d\u0915 \u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u092a\u094d\u0930\u0935\u0947\u0936\u0964<\/li><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u090a\u092a\u0930\u0964<\/li><\/ul>\n\n\n\n<p> \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928:-<\/p>\n\n\n\n<ul><li>\u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u091c\u0939\u093e\u0901 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0918\u091f\u0928\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li><li>\u091c\u0939\u093e\u0902 \u092a\u093e\u0930\u094d\u0915 \u092f\u093e \u0905\u0928\u094d\u092f \u0910\u0938\u0940 \u091c\u0917\u0939 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong><\/p>\n\n\n\n<p>\u0930\u093e\u0927\u093f\u0915\u093e \u092e\u0941\u0902\u092c\u0908 \u0915\u0940 \u0930\u0939\u0928\u0947 \u0935\u093e\u0932\u0940 \u0939\u0948\u0902\u0964 \u0935\u0939 \u091b\u0941\u091f\u094d\u091f\u0940 \u092e\u0928\u093e\u0928\u0947 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0909\u0938\u0947 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0915\u0947 \u090f\u0915 \u0935\u0949\u091f\u0930 \u092a\u093e\u0930\u094d\u0915 \u092e\u0947\u0902 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0930\u092e \u0915\u0947 \u0932\u093f\u090f \u091f\u093f\u0915\u091f \u092e\u093f\u0932\u0924\u093e \u0939\u0948\u0964 \u0905\u092c, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0939 \u0918\u091f\u0928\u093e \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u092e\u0947\u0902 \u0939\u0940 \u0939\u0941\u0908 \u0925\u0940\u0964<\/p>\n\n\n\n<h3>6. \u0927\u093e\u0930\u093e 12 (7)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u090f\u0915 \u0938\u093e\u0902\u0938\u094d\u0915\u0943\u0924\u093f\u0915, \u0915\u0932\u093e\u0924\u094d\u092e\u0915, \u0916\u0947\u0932, \u0935\u0948\u091c\u094d\u091e\u093e\u0928\u093f\u0915, \u0936\u0948\u0915\u094d\u0937\u093f\u0915 \u092f\u093e \u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u0918\u091f\u0928\u093e \u0915\u093e \u0938\u0902\u0917\u0920\u0928\u0964 \u0907\u0938\u092e\u0947\u0902 \u0938\u092e\u094d\u092e\u0947\u0932\u0928, \u092e\u0947\u0932\u093e, \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u0928\u0940, \u0909\u0924\u094d\u0938\u0935 \u092f\u093e \u0907\u0938\u0940 \u0924\u0930\u0939 \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0930\u092e\u094b\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964<\/li><li>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0916\u0902\u0921 \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0918\u091f\u0928\u093e \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0938\u0902\u0917\u0920\u0928 \u0915\u0947 \u0932\u093f\u090f \u0938\u0939\u093e\u092f\u0915\u0964 \u0907\u0938\u092e\u0947\u0902 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0906\u092f\u094b\u091c\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092a\u094d\u0930\u093e\u092f\u094b\u091c\u0928 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0907\u0938\u0932\u093f\u090f, \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u092e\u093e\u092e\u0932\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0939\u094b\u0917\u093e<\/strong>:-<\/p>\n\n\n\n<ul><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u092f\u0926\u093f \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u090f\u0901 \u0915\u093f\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964<\/li><li>\u0932\u0947\u0915\u093f\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 \u0918\u091f\u0928\u093e \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0906\u092f\u094b\u091c\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u092f\u0926\u093f \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0914\u0930 \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0905\u0917\u0930 \u092f\u0939 \u0918\u091f\u0928\u093e \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0939\u094b\u0924\u0940 \u0939\u0948, \u0924\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0910\u0938\u0947 \u0938\u092e\u092f \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u092c \u0918\u091f\u0928\u093e \u090f\u0915 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u092e\u0947\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0914\u0930 \u0910\u0938\u0940 \u0918\u091f\u0928\u093e \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u092e\u0947\u0915\u093f\u0924 \u0930\u093e\u0936\u093f \u0915\u093e \u0936\u0941\u0932\u094d\u0915 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0910\u0938\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092e\u0947\u0902 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 \u090f\u0915 \u0918\u091f\u0928\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092f\u093e \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0905\u0928\u0941\u092c\u0902\u0927 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0906\u0928\u0941\u092a\u093e\u0924\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u092e\u0942\u0932\u094d\u092f \u092e\u093e\u0928 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u0948\u0938\u093e \u0915\u093f \u0905\u0928\u0941\u092c\u0902\u0927 \u0915\u0947 \u092e\u094c\u091c\u0942\u0926 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong><\/p>\n\n\n\n<p>\u0936\u0947\u0916\u0930 \u0928\u093e\u092e \u0915\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0905\u0939\u092e\u0926\u093e\u092c\u093e\u0926 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964 \u0935\u0939 \u0905\u092a\u0928\u0940 \u092c\u0947\u091f\u0940 \u0915\u0940 \u0936\u093e\u0926\u0940 \u0915\u0947 \u0932\u093f\u090f \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u0938\u094d\u0925\u093f\u0924 \u090f\u0915 \u0907\u0935\u0947\u0902\u091f \u092e\u0948\u0928\u0947\u091c\u092e\u0947\u0902\u091f \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0905\u0928\u0941\u0930\u094b\u0927 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u0909\u0926\u092f\u092a\u0941\u0930 \u0915\u0947 \u090f\u0915 \u092e\u0939\u0932 \u092e\u0947\u0902 \u090f\u0915 \u0917\u0902\u0924\u0935\u094d\u092f \u0936\u093e\u0926\u0940 \u0915\u0940 \u092f\u094b\u091c\u0928\u093e \u092c\u0928\u093e\u0908\u0964 \u0907\u0938\u0932\u093f\u090f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0905\u0939\u092e\u0926\u093e\u092c\u093e\u0926 (\u0917\u0941\u091c\u0930\u093e\u0924) \u0939\u0948 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u0938\u0942\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928 \u0905\u0917\u0930 \u0936\u0947\u0916\u0930 \u0905\u0928\u0930\u091c\u093f\u0938\u094d\u091f\u0930\u094d\u0921 \u0939\u0948\u0902 \u0924\u094b \u0938\u092a\u094d\u0932\u093e\u0908 \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0909\u0926\u092f\u092a\u0941\u0930 (\u0930\u093e\u091c\u0938\u094d\u0925\u093e\u0928) \u0939\u094b\u0917\u093e\u0964 \u0914\u0930 \u092b\u093f\u0930 \u0938\u0947 IGST \u091a\u093e\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h3>7. \u0927\u093e\u0930\u093e 12 (8)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u092e\u0947\u0932 \u092f\u093e \u0915\u0942\u0930\u093f\u092f\u0930 \u0926\u094d\u0935\u093e\u0930\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%9C%E0%A5%80%E0%A4%9F%E0%A5%80%E0%A4%8F\/\" target=\"_blank\">\u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928<\/a> \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 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\u0939\u094b\u0964<\/p>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0901 \u092a\u0930 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0909\u0928\u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u0938\u094c\u0902\u092a \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u092f\u0926\u093f \u0910\u0938\u0940 \u0938\u0947\u0935\u093e \u0915\u093f\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong><\/p>\n\n\n\n<p>\u0928\u092e\u093f\u0924 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0938\u0947 \u091a\u0947\u0928\u094d\u0928\u0908 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0939\u094b \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u0935\u0939 \u092a\u0948\u0915\u093f\u0902\u0917 \u0914\u0930 \u092e\u0942\u0935\u0930\u094d\u0938 \u092a\u0948\u0915\u093f\u0902\u0917 \u0914\u0930 \u0918\u0930\u0947\u0932\u0942 \u092a\u094d\u0930\u092d\u093e\u0935\u094b\u0902 \u0915\u0947 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u0923 \u0914\u0930 \u0936\u093f\u092a\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0915\u0939\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930\u093f\u0935\u0939\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, <a rel=\"noreferrer noopener\" aria-label=\"CGST  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\">CGST <\/a>+ <a rel=\"noreferrer noopener\" aria-label=\"SGST  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\">SGST <\/a>\u092f\u0939 \u092e\u093e\u0928\u0924\u0947 \u0939\u0941\u090f \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e \u0915\u093f \u092a\u0948\u0915\u0930\u094d\u0938 \u0914\u0930 \u092e\u0942\u0935\u0930\u094d\u0938 \u092d\u0940 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0938\u0947 \u0939\u0948\u0902\u0964 (\u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f \u0938\u092a\u094d\u0932\u093e\u0908)<\/p>\n\n\n\n<h3>8. \u0927\u093e\u0930\u093e 12 (9)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u092f\u093e\u0924\u094d\u0930\u0940 \u092a\u0930\u093f\u0935\u0939\u0928 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0924\u094b, \u092f\u093e\u0924\u094d\u0930\u0940 \u092a\u0930\u093f\u0935\u0939\u0928 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u092f\u0926\u093f \u092f\u0939 \u0938\u0947\u0935\u093e \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 \u092f\u093e\u0924\u094d\u0930\u0940 \u0928\u093f\u0930\u0902\u0924\u0930 \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0928\u094d\u0935\u0947\u0902\u0936\u0928 \u0915\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u092f\u0926\u093f \u0910\u0938\u0940 \u0938\u0947\u0935\u093e \u0915\u093f\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0930\u094d\u0917 \u0915\u093e \u0905\u0927\u093f\u0915\u093e\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b\u0964 \u0914\u0930 \u092a\u093e\u0938 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0905\u0927\u093f\u0915\u093e\u0930 \u0915\u0947 \u092e\u0941\u0926\u094d\u0926\u0947 \u0915\u0947 \u0938\u092e\u092f, \u0905\u0932\u0902\u0915\u0943\u0924 \u0915\u0940 \u092c\u093e\u0924 \u091c\u094d\u091e\u093e\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong><\/p>\n\n\n\n<p>\u0924\u093e\u092a\u0938\u0940 \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u0905\u0939\u092e\u0926\u093e\u092c\u093e\u0926 &#8211; \u092a\u0941\u0923\u0947-\u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0915\u0947 \u090f\u0915 \u0926\u094c\u0930 \u0915\u0940 \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0940 \u0936\u0941\u0930\u0941\u0906\u0924 \u0915\u0940\u0964 \u0909\u0928\u094d\u0939\u094b\u0902\u0928\u0947 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0938\u094d\u0925\u093f\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u092f\u0930\u0932\u093e\u0907\u0928  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%8F%E0%A4%AF%E0%A4%B0%E0%A4%B2%E0%A4%BE%E0%A4%87%E0%A4%A8-%E0%A4%9F%E0%A4%BF%E0%A4%95%E0%A4%9F-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/#:~:text=%E0%A4%8F%E0%A4%AF%E0%A4%B0%E0%A4%B2%E0%A4%BE%E0%A4%87%E0%A4%82%E0%A4%B8%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%AE%E0%A4%BF%E0%A4%B2%E0%A4%A8%E0%A5%87%20%E0%A4%B5%E0%A4%BE%E0%A4%B2%E0%A5%80%20%E0%A4%87%E0%A4%A8%2D%E0%A4%AB%E0%A5%8D%E0%A4%B2%E0%A4%BE%E0%A4%87%E0%A4%9F%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%E0%A4%93%E0%A4%82%20%E0%A4%AA%E0%A4%B0%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80,-%E0%A4%B8%E0%A4%B9%E0%A4%BE%E0%A4%AF%E0%A4%95%20%E0%A4%89%E0%A4%A4%E0%A5%8D%E0%A4%AA%E0%A4%BE%E0%A4%A6%20%E0%A4%AF%E0%A4%BE&amp;text=%E0%A4%87%E0%A4%A8%2D%E0%A4%AB%E0%A5%8D%E0%A4%B2%E0%A4%BE%E0%A4%87%E0%A4%9F%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%E0%A4%93%E0%A4%82%20%E0%A4%AA%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%AA%E0%A5%8D%E0%A4%B2%E0%A5%87%E0%A4%A8,%E0%A4%AA%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%95%E0%A5%87%20%E0%A4%B8%E0%A4%AE%E0%A4%BE%E0%A4%A8%20%E0%A4%B9%E0%A5%8B%E0%A4%97%E0%A4%BE%E0%A5%A4&amp;text=%E0%A4%AF%E0%A4%A6%E0%A4%BF%20%E0%A4%95%E0%A5%8B%E0%A4%88%20%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF%20%E0%A4%B0%E0%A4%BE%E0%A4%AE%20%E0%A4%85%E0%A4%97%E0%A4%B0,%E0%A4%9F%E0%A4%BF%E0%A4%95%E0%A4%9F%20%E0%A4%AA%E0%A4%B0%20%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%2012%25%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u090f\u092f\u0930\u0932\u093e\u0907\u0928 <\/a>\u0915\u0947 \u0938\u093e\u0925 \u090f\u0915 \u091f\u093f\u0915\u091f \u092c\u0941\u0915 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0905\u092c \u0907\u0938 \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u094b \u090f\u0915 \u092a\u0921\u093c\u093e\u0935 \u0915\u0947 \u0938\u093e\u0925 \u0928\u093f\u0930\u0902\u0924\u0930 \u092f\u093e\u0924\u094d\u0930\u093e \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0905\u0939\u092e\u0926\u093e\u092c\u093e\u0926 \u092a\u0939\u0932\u0947 \u091a\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u0948\u0964 \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 (\u092c\u0948\u0902\u0917\u0932\u094b\u0930) \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939 (\u0905\u0939\u092e\u0926\u093e\u092c\u093e\u0926) \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947 IGST \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0926\u0942\u0938\u0930\u0947 \u091a\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092c\u0948\u0902\u0917\u0932\u094b\u0930 \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 + \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0907\u0938 \u092a\u0948\u0930 \u092e\u0947\u0902 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (\u092c\u0948\u0902\u0917\u0932\u094b\u0930) \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 (\u092c\u0948\u0902\u0917\u0932\u094b\u0930) \u0938\u092e\u093e\u0928 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h3>9. \u0927\u093e\u0930\u093e 12 (10)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u092c\u094b\u0930\u094d\u0921 \u092a\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964 \u0907\u0938 \u0915\u0928\u094d\u0935\u0947\u0902\u0936\u0928 \u092e\u0947\u0902 \u090f\u0915 \u092a\u094b\u0924, \u090f\u0915 \u0935\u093f\u092e\u093e\u0928, \u090f\u0915 \u091f\u094d\u0930\u0947\u0928 \u092f\u093e \u090f\u0915 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%91%E0%A4%9F%E0%A5%8B%E0%A4%AE%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%87%E0%A4%B2-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 (opens in a new tab)\">\u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928<\/a> \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0932\u093f\u090f \u0909\u0938 \u092a\u094d\u0930\u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u092c\u093f\u0902\u0926\u0941 \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h3>10. \u0927\u093e\u0930\u093e 12 (11)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u0926\u0942\u0930\u0938\u0902\u091a\u093e\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u092e\u0947\u0902 \u0921\u0947\u091f\u093e \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930, \u092a\u094d\u0930\u0938\u093e\u0930\u0923, \u0915\u0947\u092c\u0932 \u0914\u0930 \u0921\u093e\u092f\u0930\u0947\u0915\u094d\u091f \u091f\u0942 \u0939\u094b\u092e \u091f\u0947\u0932\u0940\u0935\u093f\u091c\u093c\u0928 \u0938\u0947\u0935\u093e\u090f\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h4>i) \u0926\u0942\u0930\u0938\u0902\u091a\u093e\u0930 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\u0907\u0902\u091f\u0930\u0928\u0947\u091f \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u094d\u0930\u0940\u092a\u0947 \u092a\u0930 \u0926\u0942\u0930\u0938\u0902\u091a\u093e\u0930 \u0938\u0947\u0935\u093e\u090f\u0902<\/h4>\n\n\n\n<p>\u092b\u093f\u0930, \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u0947 \u0939\u0948\u0902 \u091c\u0939\u093e\u0902 \u0907\u0902\u091f\u0930\u0928\u0947\u091f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AC%E0%A5%88%E0%A4%82%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092c\u0948\u0902\u0915\u093f\u0902\u0917  (opens in a new tab)\">\u092c\u0948\u0902\u0915\u093f\u0902\u0917 <\/a>\u092f\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0905\u0928\u094d\u092f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0924\u0930\u0940\u0915\u094b\u0902 \u0915\u0947 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\u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0938\u0947 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0914\u0930 \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u0905\u0928\u0941\u092c\u0902\u0927 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0906\u0928\u0941\u092a\u093e\u0924\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0905\u0928\u0941\u092c\u0902\u0927 \u092e\u0947\u0902 \u092e\u094c\u091c\u0942\u0926 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong><\/p>\n\n\n\n<p>\u0928\u093f\u0936\u093e\u0902\u0924 \u0915\u094b\u0932\u0915\u093e\u0924\u093e \u0915\u093e \u0930\u0939\u0928\u0947 \u0935\u093e\u0932\u093e \u0939\u0948\u0964 \u0935\u0939 \u092e\u0941\u0902\u092c\u0908 \u092e\u0947\u0902 \u0915\u093e\u092e \u0915\u0930\u0924\u093e \u0939\u0948 \u0914\u0930 \u092e\u0941\u0902\u092c\u0908 \u092e\u0947\u0902 \u090f\u0915 \u0932\u0948\u0902\u0921\u0932\u093e\u0907\u0928 \u0915\u0928\u0947\u0915\u094d\u0936\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0924\u094b, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092e\u0941\u0902\u092c\u0908 \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0901\u0915\u093f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u094b\u0932\u0915\u093e\u0924\u093e \u0939\u094b\u0924\u093e \u092f\u0926\u093f \u0928\u093f\u0936\u093e\u0902\u0924 \u0928\u0947 \u092a\u094b\u0938\u094d\u091f\u092a\u0947\u0921 \u0915\u0928\u0947\u0915\u094d\u0936\u0928 \u0932\u093f\u092f\u093e \u0939\u094b\u0924\u093e \u0914\u0930 \u0915\u094b\u0932\u0915\u093e\u0924\u093e \u0915\u093e \u092c\u093f\u0932\u093f\u0902\u0917 \u092a\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u0939\u094b\u0924\u093e\u0964<\/p>\n\n\n\n<h3>11. \u0927\u093e\u0930\u093e 12 (12)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u092c\u0948\u0902\u0915\u093f\u0902\u0917 \u0914\u0930 \u0905\u0928\u094d\u092f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0938\u094d\u091f\u0949\u0915\u092c\u094d\u0930\u094b\u0915\u093f\u0902\u0917 \u0938\u0947\u0935\u093e\u090f\u0902 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0924\u094b, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928\u0964 \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u0910\u0938\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092a\u0930 \u0939\u094b\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u092f\u0926\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092a\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923:-<\/strong><\/p>\n\n\n\n<p>\u092a\u093e\u092f\u0932 \u090f\u0915 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u0948\u0964 \u0935\u0939 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u0938\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0909\u0928\u0915\u093e \u092c\u0948\u0902\u0915 \u0916\u093e\u0924\u093e \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u0935\u0939 \u0928\u0948\u0928\u0940\u0924\u093e\u0932 \u092e\u0947\u0902 \u090f\u0915 \u091b\u0941\u091f\u094d\u091f\u0940 \u092a\u0930 \u0939\u0948 \u0914\u0930 \u0921\u093f\u092e\u093e\u0902\u0921 \u0921\u094d\u0930\u093e\u092b\u094d\u091f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0948\u0902\u0915 \u0915\u093e \u0926\u094c\u0930\u093e \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u0939\u0948\u0964 \u0910\u0938\u093e \u0907\u0938\u0932\u093f\u090f \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u092a\u0924\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092e\u0947\u0902 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0905\u092c \u0935\u093f\u091a\u093e\u0930 \u0915\u0930\u0947\u0902 \u0915\u093f \u0935\u0939 \u092e\u0941\u0926\u094d\u0930\u093e \u0935\u093f\u0928\u093f\u092e\u092f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u0948\u0928\u0940\u0924\u093e\u0932 \u092e\u0947\u0902 \u090f\u0915 \u0936\u093e\u0916\u093e \u092e\u0947\u0902 \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u094b \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0909\u0938\u0915\u0947 \u0916\u093e\u0924\u0947 \u0938\u0947 \u091c\u0941\u0921\u093c\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u0924\u094b, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u0948\u0928\u0940\u0924\u093e\u0932 \u0939\u0948\u0964 \u0910\u0938\u093e \u0907\u0938\u0932\u093f\u090f \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u092a\u0924\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u092e\u0947\u0902 \u0909\u092a\u0932\u092c\u094d\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>12. \u0927\u093e\u0930\u093e 12 (13)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u092c\u0940\u092e\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902:-<\/p>\n\n\n\n<ul><li>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u093f\u0938\u0947 \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u0910\u0938\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u0940\u092e\u093e \u0938\u0947\u0935\u093e\u090f\u0902 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AC%E0%A5%80%E0%A4%AE%E0%A4%BE-%E0%A4%87%E0%A4%82%E0%A4%B6%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80\/\" target=\"_blank\">\u092c\u0940\u092e\u093e \u0938\u0947\u0935\u093e\u090f\u0902<\/a> \u0915\u093f\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964<\/li><li>\u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0905\u0917\u0930 \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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\u0947 \u0905\u0932\u093e\u0935\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092e\u093f\u0932\u0947\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h3>13. \u0927\u093e\u0930\u093e 12 (14)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930, (ii) \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930, (iii) \u0935\u0948\u0927\u093e\u0928\u093f\u0915 \u0928\u093f\u0915\u093e\u092f \u092f\u093e \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u094b \u0935\u093f\u091c\u094d\u091e\u093e\u092a\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964 \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u0905\u0928\u0941\u092c\u0902\u0927 \u092e\u0947\u0902 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u090f\u0915 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u0905\u092c, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0914\u0930 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0905\u0928\u0941\u092c\u0902\u0927 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0905\u0928\u0941\u092a\u093e\u0924 \u092e\u0947\u0902 \u0939\u094b\u0917\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u092f\u092e\u093e\u0928\u0941\u0938\u093e\u0930 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0910\u0938\u093e \u0915\u094b\u0908 \u0905\u0928\u0941\u092c\u0902\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\"><p>\u0914\u0930  IGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 13 \u0909\u0928 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948 \u091c\u094b \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u091c\u0939\u093e\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092f\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0939\u0948\u0964<\/p><\/blockquote>\n\n\n\n<h3>14. \u0927\u093e\u0930\u093e 13 (2)<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u0909\u092a-\u0935\u0930\u094d\u0917\u094b\u0902 (3) \u0938\u0947 (13) \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924\u094b\u0902 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964 \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092a\u093e\u0920\u094d\u092f\u0915\u094d\u0930\u092e \u092e\u0947\u0902 \u0909\u092a\u0932\u092c\u094d\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0907\u0938 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h4>i) \u0927\u093e\u0930\u093e 13 (3)<\/h4>\n\n\n\n<p>\u092f\u0939 \u0938\u092c-\u0938\u0947\u0915\u094d\u0936\u0928 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u091c\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u094b \u0936\u093e\u0930\u0940\u0930\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f \u092f\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u0940 \u0913\u0930 \u0938\u0947 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f, \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0926\u0942\u0930\u0938\u094d\u0925 \u0938\u094d\u0925\u093e\u0928 \u0938\u0947 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<p>\u0907\u0938 \u0932\u093f\u090f \u0907\u0938 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0910\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u092e\u092f (opens in a new tab)\">\u092e\u093e\u0932 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u092e\u092f<\/a> \u0938\u094d\u0925\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092f\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0909\u0928 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0939\u094b\u0902\u0917\u0947, \u091c\u0939\u093e\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u092e\u0930\u092e\u094d\u092e\u0924 \u0915\u0947 \u0932\u093f\u090f \u0905\u0938\u094d\u0925\u093e\u092f\u0940 \u0930\u0942\u092a \u0938\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95%20%E0%A4%95%E0%A5%87%20%E0%A4%85%E0%A4%A7%E0%A5%80%E0%A4%A8%20%E0%A4%AD%E0%A5%80%20%E0%A4%B9%E0%A5%8B%E0%A4%97%E0%A4%BE%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u092f\u093e\u0924  (opens in a new tab)\">\u0906\u092f\u093e\u0924 <\/a>\u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u092e\u0930\u092e\u094d\u092e\u0924 \u0915\u0947 \u092c\u093e\u0926, \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092c\u093f\u0928\u093e \u0915\u093f\u0938\u0940 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\u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 \u0905\u091a\u0932 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0938\u094d\u0925\u093f\u0924 \u0939\u0948 \u092f\u093e \u0938\u094d\u0925\u093f\u0924 \u0939\u094b\u0928\u0947 \u0915\u093e \u0907\u0930\u093e\u0926\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h4>iii) \u0927\u093e\u0930\u093e 13 (5)<\/h4>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0917\u0908 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u094b 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\u0906\u092f\u094b\u091c\u0928\u0964<\/li><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u092a\u094d\u0930\u0935\u0947\u0936 \u092f\u093e \u0938\u0902\u0917\u0920\u0928 \u0915\u0947 \u0932\u093f\u090f \u0938\u0939\u093e\u092f\u0915 \u0938\u0947\u0935\u093e\u090f\u0901\u0964<\/li><\/ul>\n\n\n\n<p>\u092f\u0926\u093f \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902, \u0924\u094b \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u094b\u0917\u093e \u091c\u0939\u093e\u0902 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0906\u092f\u094b\u091c\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h4>iv) \u0927\u093e\u0930\u093e 13 (6)<\/h4>\n\n\n\n<p>\u0907\u0938 \u0927\u093e\u0930\u093e \u0915\u0947 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href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%9C%E0%A5%80%E0%A4%9F%E0%A5%80%E0%A4%8F\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 (opens in a new tab)\">\u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0938\u0947\u0935\u093e\u0913\u0902<\/a> \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0928\u093f\u092f\u092e \u0926\u0947\u0924\u093e \u0939\u0948\u0964 \u0924\u0926\u0928\u0941\u0938\u093e\u0930, \u092f\u0926\u093f \u0910\u0938\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 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\u0924\u0939\u0924 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0938\u0947 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0915\u0930 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u093e\u0928\u0940, \u0905\u0917\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u0948\u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%b8%e0%a5%87%e0%a4%b5%e0%a4%be%e0%a4%93%e0%a4%82-%e0%a4%86%e0%a4%aa%e0%a5%82%e0%a4%b0%e0%a5%8d%e0%a4%a4%e0%a4%bf-%e0%a4%95%e0%a4%be-%e0%a4%b8%e0%a5%8d%e0%a4%a5%e0%a4%be%e0%a4%a8\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0938\u094d\u0925\u093e\u0928 \u0915\u0948\u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0947\u0902? \u091c\u093e\u0928\u093f\u090f-\">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>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 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