{"id":6182,"date":"2020-08-31T12:03:54","date_gmt":"2020-08-31T12:03:54","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=6182"},"modified":"2020-09-01T04:16:53","modified_gmt":"2020-09-01T04:16:53","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a5%80%e0%a4%8f%e0%a4%ae%e0%a4%9f%e0%a5%80-09-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a5%80%e0%a4%8f%e0%a4%ae%e0%a4%9f%e0%a5%80-09-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e:- \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0935 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917 \u091c\u093e\u0928\u093f\u090f-"},"content":{"rendered":"\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u0917\u0932\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0930\u093e\u0936\u093f \u0915\u094b \u090f\u0915 \u0938\u093f\u0930\u0947 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u092e\u0947\u0902 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u091a\u093e\u0932\u093e\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0907\u0938\u0940 \u092b\u0949\u0930\u094d\u092e (\u092a\u0940\u090f\u092e\u091f\u0940 09) \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u092a\u094d\u0930\u092f\u094b\u091c\u094d\u092f\u0924\u093e \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092e\u0941\u0916\u094d\u092f \u092c\u093e\u0924\u0947\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0909\u0926\u093e\u0939\u0930\u0923 \u0938\u0947 \u0938\u092e\u091d\u093f\u092f\u0947<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u093e 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href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u092d\u0941\u0917\u0924\u093e\u0928 <\/a>\u0915\u093f\u090f \u0917\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u094b \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/www.webtel.in\/Image\/Fom%20PMT-09.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e<\/a> (\u092f\u093e\u0928\u0940 \u091a\u093e\u0932\u093e\u0928) \u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u092f\u0939 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u092c\u0941\u0915 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%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<\/a>, \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0914\u0930 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u0915\u094b \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u0930, <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>, <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%A8-%E0%A4%AD%E0%A4%B0%E0%A4%A8%E0%A5%87-%E0%A4%AA%E0%A4%B0-%E0%A4%9C%E0%A5%81%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%BE%E0%A4%A8%E0%A4%BE\/#:~:text=%E0%A4%B8%E0%A4%AE%E0%A4%AF%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%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8%20%E0%A4%A8%20%E0%A4%AD%E0%A4%B0%E0%A4%A8%E0%A4%BE,-%E0%A4%87%E0%A4%B8%E0%A4%95%E0%A4%BE%20%E0%A4%AA%E0%A4%B9%E0%A4%B2%E0%A4%BE%20%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A4%A3&amp;text=%E0%A4%85%E0%A4%97%E0%A4%B0%20%E0%A4%86%E0%A4%AA%20%E0%A4%90%E0%A4%B8%E0%A4%BE%20%E0%A4%95%E0%A4%B0%20%E0%A4%B0%E0%A4%B9%E0%A5%87,%E0%A4%B0%E0%A4%A6%E0%A5%8D%E0%A4%A6%20%E0%A4%AD%E0%A5%80%20%E0%A4%B9%E0%A5%8B%20%E0%A4%B8%E0%A4%95%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e<\/a>, \u0906\u0926\u093f \u092e\u0947\u0902 \u0938\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0938\u0915\u094d\u0937\u092e \u092c\u0928\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/Fom-PMT-09.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/Fom-PMT-09.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902<\/a><\/div>\n\n\n\n<p>\u0907\u0938\u0932\u093f\u090f, \u092f\u0926\u093f \u0915\u093f\u0938\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0928\u0947 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092c\u091c\u093e\u092f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u094b \u0917\u0932\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0939\u0948, \u0924\u094b \u0935\u0939 \u0905\u092c \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u0947 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0915\u094b \u0930\u093e\u0936\u093f \u0915\u0940 \u0935\u0938\u0942\u0932\u0940 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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%86%E0%A4%B0-3%E0%A4%AC%E0%A5%80-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87%E0%A4%82\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%E0%A4%86%E0%A4%B0%203%E0%A4%AC%E0%A5%80%20%E0%A4%B8%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0%20%E0%A4%A6%E0%A5%8D%E0%A4%B5%E0%A4%BE%E0%A4%B0%E0%A4%BE%20%E0%A4%B6%E0%A5%81%E0%A4%B0%E0%A5%82,%E0%A4%95%E0%A4%BE%20%E0%A4%85%E0%A4%A8%E0%A5%81%E0%A4%AE%E0%A4%BE%E0%A4%A8%E0%A4%BF%E0%A4%A4%20%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%B0%E0%A4%BE%20%E0%A4%A6%E0%A5%87%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3B \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 3B \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u0915\u094b\u0908 \u0930\u093e\u0936\u093f 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href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0-%E0%A4%B8%E0%A5%87%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0909\u092a\u0915\u0930 (opens in a new tab)\">\u0909\u092a\u0915\u0930<\/a>\u0964<\/li><li> \u092e\u093e\u0907\u0928\u0930 \u0939\u0947\u0921 \u0938\u0947 \u0924\u093e\u0924\u094d\u092a\u0930\u094d\u092f \u0939\u0948- \u0915\u0930, \u092c\u094d\u092f\u093e\u091c, \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e, \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0905\u0928\u094d\u092f\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0909\u0926\u093e\u0939\u0930\u0923 \u0938\u0947 \u0938\u092e\u091d\u093f\u092f\u0947 <\/h2>\n\n\n\n<p>\u0915\u093f\u0938\u0940 \u090f \u0928\u093e\u092e \u0915\u0947 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\u0915\u093f\u092f\u093e \u0925\u093e\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0935\u0939 \u092a\u094d\u0930\u092e\u0941\u0916 \u092a\u094d\u0930\u092e\u0941\u0916 (\u092f\u093e\u0928\u0940 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930) \u0938\u0947 \u092e\u093e\u092e\u0942\u0932\u0940 \u0938\u093f\u0930 (\u092f\u093e\u0928\u0940 \u092c\u094d\u092f\u093e\u091c) \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0930\u093e\u0936\u093f \u0915\u0940 \u092f\u0939 \u0936\u093f\u092b\u094d\u091f\u093f\u0902\u0917 \u0928\u093e\u092c\u093e\u0932\u093f\u0917 \u0938\u093f\u0930 \u0938\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u093f\u0930 \u0924\u0915 \u092d\u0940 \u0915\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u090f\u0915 \u0930\u093e\u0936\u093f \u0915\u094b \u090f\u0915 \u092a\u094d\u0930\u092e\u0941\u0916 \u092a\u094d\u0930\u092e\u0941\u0916 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u092e\u093e\u092e\u0942\u0932\u0940 \u0938\u093f\u0930 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u092e\u093e\u092e\u0942\u0932\u0940 \u0938\u093f\u0930 \u092e\u0947\u0902 \u092d\u0940 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0915\u0947 \u0924\u0939\u0924 \u092c\u094d\u092f\u093e\u091c \u0914\u0930 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u0930\u093e\u0936\u093f \u0915\u0947 \u0907\u0902\u091f\u0930\u091a\u0947\u0902\u091c \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u092d\u0940 PMT-09 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0915\u0947 \u0938\u0941\u0927\u093e\u0930\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u091b\u094b\u091f\u0947 \u0914\u0930 \u092a\u094d\u0930\u092e\u0941\u0916 \u0930\u0942\u092a \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0947 \u0935\u0939 \u090f\u0915 \u0938\u093f\u0930 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u092e\u0947\u0902 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948\u0964 \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u0915\u0947 \u0938\u092e\u092f \u0909\u0938 \u0939\u0947\u0921 \u0915\u0947 \u0928\u0940\u091a\u0947 \u0909\u092a\u0932\u092c\u094d\u0927 \u092c\u0948\u0932\u0947\u0902\u0938 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0939\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u0939\u0947\u0921 \u0938\u0947 \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u090f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u0905\u092a\u0928\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\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%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%95%E0%A5%80-%E0%A4%9C%E0%A4%BE%E0%A4%81%E0%A4%9A\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 <\/a>\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948 \u0914\u0930 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 -09 \u092e\u0947\u0902 \u090f\u0915 \u0916\u093e\u0924\u0947 \u0915\u0947 \u0938\u093f\u0930 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0930\u093e\u0936\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0924\u093e\u0932\u093f\u0915\u093e 5- \u092e\u0947\u0902 \u092d\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0935\u093f\u0935\u0930\u0923 \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u090f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u094b \u0938\u0924\u094d\u092f\u093e\u092a\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948 \u0914\u0930 \u0909\u0938\u0940 \u092a\u0930 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"414\" height=\"512\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/PMT-09999.png\" alt=\"\" class=\"wp-image-6250\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/PMT-09999.png 414w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/PMT-09999-243x300.png 243w\" sizes=\"(max-width: 414px) 100vw, 414px\" \/><\/figure><\/div>\n\n\n\n<h2 id=\"6\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u091c\u092e\u093e \u0915\u0930\u0947\u0902?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924, \u0906\u0928\u0947 \u0935\u093e\u0932\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \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\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%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95-%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (opens in a new tab)\">\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/a> \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0930\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u091a\u0930\u0923\u094b\u0902 \u0938\u0947 \u0939\u094b\u0915\u0930 \u0917\u0941\u091c\u0930\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0939\u092e \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0938\u092d\u0940 \u091a\u0930\u0923\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u092c\u0924\u093e\u0928\u0947 \u091c\u093e \u0930\u0939\u0947 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3>1. \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/h3>\n\n\n\n<p>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u092a\u0915\u094b \u0907\u0938 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0935\u0947\u092c\u0938\u093e\u0907\u091f \u092a\u0930 \u091c\u093e\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u0907\u0938 \u0932\u093f\u0902\u0915&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\">https:\/\/www.gst.gov.in\/<\/a>&nbsp;\u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0932\u093f\u0902\u0915 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u0939\u094b\u092e\u092a\u0947\u091c \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u091c\u093e\u092f\u0947\u0902\u0917\u0947\u0964 \u0906\u092a \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u092d\u0940 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"1024\" height=\"460\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-1024x460.png\" alt=\" \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u092d\u0930\u0947\u0902?-\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932\" class=\"wp-image-3790\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-1024x460.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-300x135.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel-768x345.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/gst-portel.png 1185w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0948\u0938\u0947 \u092d\u0930\u0947\u0902?-\u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932<\/figcaption><\/figure>\n\n\n\n<h3>2. \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0915\u093e\u0909\u0902\u091f \u0932\u0949\u0917\u093f\u0928<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u092a\u0939\u0941\u0902\u091a\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0907\u0938 \u0938\u094d\u0915\u094d\u0930\u0940\u0928 \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u0926\u093e\u092f\u0940 \u0913\u0930 \u091c\u093e\u0928\u0947 \u092a\u0930 \u090f\u0915 login \u0928\u093e\u092e \u0915\u093e \u092c\u091f\u0928 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0909\u0938\u0940 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0911\u092a\u094d\u0936\u0928 \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0947\u0964 \u0928\u0940\u091a\u0947 \u092c\u093e\u0930\u0940-\u092c\u093e\u0930\u0940 \u0938\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>i. Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928<\/h4>\n\n\n\n<p>\u0932\u0949\u0917\u093f\u0928 \u092c\u091f\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u090f\u0915 \u0928\u0908 \u0932\u0949\u0917\u093f\u0928 \u0935\u093f\u0902\u0921\u094b \u092a\u0947\u091c \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0909\u0938\u0947 \u0906\u092a\u0915\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0930\u0928\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"614\" height=\"435\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window.png\" alt=\"Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928\" class=\"wp-image-3792\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window.png 614w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/loginn-window-300x213.png 300w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/><figcaption>Username (\u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e) \u0911\u092a\u094d\u0936\u0928<\/figcaption><\/figure>\n\n\n\n<h4>ii. Password (\u092a\u093e\u0938\u0935\u0930\u094d\u0921) \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u0907\u0938\u0940 \u0935\u093f\u0902\u0921\u094b \u092e\u0947\u0902 \u0925\u094b\u0921\u093c\u093e \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0917\u093e\u0964 \u0907\u0938\u0940 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u0947 \u0920\u0940\u0915 \u0928\u0940\u091a\u0947 \u0906\u0928\u0947 \u092a\u0930 \u092c\u0949\u0915\u094d\u0938 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0909\u0938 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u090a\u092a\u0930 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h4>iii. Captcha (\u0915\u0948\u092a\u094d\u091a\u093e) \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u090a\u092a\u0930 \u092f\u0942\u091c\u093c\u0930\u0928\u0947\u092e \u0914\u0930 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092d\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0920\u0940\u0915 \u0928\u0940\u091a\u0947 \u0915\u0948\u092a\u094d\u091a\u093e \u0928\u093e\u092e \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0916\u0941\u0932\u0915\u0930 \u0938\u093e\u092e\u0928\u0947 \u0906\u090f\u0917\u093e\u0964 \u0906\u092a \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092c\u0949\u0915\u094d\u0938 \u0915\u0947 \u0928\u0940\u091a\u0947 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 \u0938\u0947 \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u0948\u0964<br><\/p>\n\n\n\n<h3>3. \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c (services) \u0935\u093f\u0915\u0932\u094d\u092a \u091a\u0941\u0928\u093f\u090f\u0964<\/h3>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0932\u0949\u0917\u093f\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u0939\u094b\u092e \u092a\u0947\u091c \u092a\u0930 \u092a\u0939\u0941\u0902\u091a \u091c\u093e\u090f\u0902\u0917\u0947\u0964 \u0909\u0938\u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0926\u093f\u0916 \u0930\u0939\u0940 \u0938\u094d\u0915\u094d\u0930\u0940\u0928 \u092a\u0930 \u090a\u092a\u0930 \u0915\u0940 \u0913\u0930 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u091f\u094d\u091f\u0940 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0940 \u0939\u094b\u0917\u0940\u0964 \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u091f\u094d\u091f\u0940 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0907\u0928\u094d\u0939\u0940\u0902 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u0938\u0947 \u090f\u0915 \u0911\u092a\u094d\u0936\u0928 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0907\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0906\u092a\u0915\u094b \u0905\u092c \u0915\u0941\u091b \u0928\u090f \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0916\u0928\u0947 \u0915\u094b \u092e\u093f\u0932\u0947\u0902\u0917\u0947\u0964 \u0907\u0928 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a ledger (\u0916\u093e\u0924\u093e \u092c\u0939\u0940) \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u093e\u0964 \u0907\u0938\u0940 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902\u0964 <\/p>\n\n\n\n<h3>4. Electronic cash ledger (\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940) \u092a\u0947\u091c<\/h3>\n\n\n\n<p>\u092c\u0939\u0940\u0916\u093e\u0924\u093e \u0928\u093e\u092e \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u090f\u0915 \u0928\u092f\u093e \u092a\u0947\u091c \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u0928\u093e\u092e \u0915\u093e \u0938\u093e\u092e\u0928\u0947 \u0916\u0941\u0932\u0947\u0917\u093e\u0964 \u0907\u0938 \u092a\u0947\u091c \u092e\u0947\u0902 \u0926\u0947\u0916\u0928\u0947 \u092a\u0930 \u0906\u092a\u0915\u094b \u0915\u0941\u091b \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0947 \u0939\u094b\u0902\u0917\u0947\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0907\u0928 \u0935\u093f\u0915\u0932\u094d\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0935\u093f\u0915\u0932\u094d\u092a &#8220;\u0930\u093e\u0936\u093f \u0915\u0947 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u092b\u093e\u0907\u0932 \u0915\u0930\u0947\u0902?&#8221; \u0928\u093e\u092e \u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u0905\u092c \u0907\u0938\u0940 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"768\" height=\"183\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1133-1-768x183-1.png\" alt=\"\" class=\"wp-image-6202\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1133-1-768x183-1.png 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1133-1-768x183-1-300x71.png 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure><\/div>\n\n\n\n<h3>5. Cash ledger balance (\u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940) \u0924\u093e\u0932\u093f\u0915\u093e<\/h3>\n\n\n\n<p>\u090a\u092a\u0930 &#8220;\u0930\u093e\u0936\u093f \u0915\u0947 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u092b\u093e\u0907\u0932 \u0915\u0930\u0947\u0902?&#8221; \u0928\u093e\u092e \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926,\u0906\u092a\u0915\u094b \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u0915\u0940 \u0924\u093e\u0932\u093f\u0915\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u0940\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u090f\u0915 \u091b\u0935\u0940 \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964 \u0928\u0915\u0926 \u092c\u0939\u0940 \u0916\u093e\u0924\u093e \u0915\u0940 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u094b \u0924\u0940\u0928 \u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u092c\u093e\u0901\u091f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0938\u092d\u0940 \u092d\u093e\u0917\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0938\u092e\u091d\u093f\u090f\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"448\" height=\"494\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/cash-ledger-balance.png\" alt=\"\" class=\"wp-image-6211\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/cash-ledger-balance.png 448w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/cash-ledger-balance-272x300.png 272w\" sizes=\"(max-width: 448px) 100vw, 448px\" \/><\/figure><\/div>\n\n\n\n<ul><li><strong>\u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092c\u0948\u0932\u0947\u0902\u0938<\/strong> <strong>&#8211;<\/strong> <strong>\u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u0932\u092c\u094d\u0927:-<\/strong> \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u092e\u0947\u0902, \u090f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947\u0935\u0932 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926\u0940 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u092e\u0947\u0902 \u0909\u092a\u0932\u092c\u094d\u0927 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0926\u0947\u0916 \u0938\u0915\u0947\u0917\u093e\u0964<\/li><li><strong>\u0915\u0948\u0936 \u0932\u0947\u091c\u093c\u0930 \u092c\u0948\u0932\u0947\u0902\u0938 &#8211; \u0905\u092a\u0921\u0947\u091f\u0947\u0921 \u092c\u0948\u0932\u0947\u0902\u0938 \u0915\u093e \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928:-<\/strong> \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u092e\u0947\u0902, \u0915\u0930\u0926\u093e\u0924\u093e \u092c\u0926\u0932\u093e\u0935 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0915\u0948\u0936 \u0932\u0947\u091c\u093c\u0930 \u0915\u0947 \u0905\u0926\u094d\u092f\u0924\u093f\u0924 \u0936\u0947\u0937 \u0915\u094b \u0926\u0947\u0916 \u0938\u0915\u0947\u0917\u093e\u0964<\/li><li> <strong>\u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u091c\u094b\u0921\u093c\u0947\u0902:-<\/strong> \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u092e\u0947\u0902, \u090f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u094b \u0926\u094b \u0915\u0949\u0932\u092e \u0905\u092a\u0921\u0947\u091f \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u092f\u093e\u0928\u0940 \u0930\u093e\u0936\u093f \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u0930\u093e\u0936\u093f\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"426\" height=\"182\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1.21.png\" alt=\"\" class=\"wp-image-6212\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1.21.png 426w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1.21-300x128.png 300w\" sizes=\"(max-width: 426px) 100vw, 426px\" \/><\/figure><\/div>\n\n\n\n<p><strong>\u0906\u0907\u090f \u090f\u0915 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0938\u092e\u091d\u0924\u0947 \u0939\u0948\u0902:-<\/strong><\/p>\n\n\n\n<p>\u0915\u093f\u0938\u0940 \u090f\u0915\u094d\u0938 \u0928\u093e\u092e \u0915\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u092a\u093e\u0938 1\u0966,\u0966\u0966\u0966 \u0930\u0941\u092a\u092f\u0947 (<a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.1\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u0947 \u0924\u0939\u0924 5,\u0966\u0966\u0966 \u0930\u0941\u092a\u092f\u0947 \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u0947 \u0924\u0939\u0924 <br>5,\u0966\u0966\u0966 \u0930\u0941\u092a\u092f\u0947) \u0915\u093e \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u0939\u0948\u0964 \u0905\u092c, \u0909\u0938\u0947 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947  \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 5,000 \u0930\u0941\u092a\u092f\u0947 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"432\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/221-64-1024x432-1.png\" alt=\"\" class=\"wp-image-6214\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/221-64-1024x432-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/221-64-1024x432-1-300x127.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/221-64-1024x432-1-768x324.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<p>\u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u094b &#8216;\u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u091c\u094b\u0921\u093c\u0947\u0902&#8217; \u0924\u093e\u0932\u093f\u0915\u093e \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0905\u092a\u0921\u0947\u091f \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"695\" height=\"251\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/375.png\" alt=\"\" class=\"wp-image-6216\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/375.png 695w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/375-300x108.png 300w\" sizes=\"(max-width: 695px) 100vw, 695px\" \/><\/figure><\/div>\n\n\n\n<p>\u0910\u0921 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0924\u093e\u0932\u093f\u0915\u093e \u092e\u0947\u0902 \u0935\u093f\u0935\u0930\u0923 \u0905\u092a\u0921\u0947\u091f \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0930\u093e\u0936\u093f \u0915\u094b \u0928\u0915\u0926 \u0916\u093e\u0924\u093e \u092c\u0939\u0940 \u092e\u0947\u0902 \u0905\u092a\u0921\u0947\u091f \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e &#8211; \u0905\u092a\u0921\u0947\u091f\u0947\u0921 \u092c\u0948\u0932\u0947\u0902\u0938 \u0915\u093e \u092a\u0942\u0930\u094d\u0935\u093e\u0935\u0932\u094b\u0915\u0928\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"493\" height=\"188\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/824.png\" alt=\"\" class=\"wp-image-6222\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/824.png 493w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/824-300x114.png 300w\" sizes=\"(max-width: 493px) 100vw, 493px\" \/><\/figure><\/div>\n\n\n\n<p>\u090f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u092a\u0941\u0937\u094d\u091f\u093f\u0915\u0930\u0923 \u0938\u0902\u0935\u093e\u0926 \u092c\u0949\u0915\u094d\u0938 \u092e\u0947\u0902 &#8216;\u0939\u093e\u0902&#8217; \u091f\u0948\u092c \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u0915\u094b \u092c\u091a\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"683\" height=\"195\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/435434747.png\" alt=\"\" class=\"wp-image-6224\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/435434747.png 683w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/435434747-300x86.png 300w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/figure><\/div>\n\n\n\n<h4>i) \u0935\u093f\u0935\u0930\u0923 \u0938\u0939\u0947\u091c\u0947\u0902 \u0911\u092a\u094d\u0936\u0928<\/h4>\n\n\n\n<p> \u090a\u092a\u0930 \u0938\u092d\u0940 \u092c\u0939\u0940\u0916\u093e\u0924\u0947 \u092a\u0942\u0930\u094d\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u0925\u0935\u093e \u0906\u092a\u0915\u094b \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u094b \u0938\u0939\u0947\u091c\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0938\u0902\u0938\u093e\u0927\u093f\u0924 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0902\u0917\u0947, \u091c\u093f\u0938\u0947 \u0906\u092a \u090f\u0915 \u092a\u093e\u0935\u0924\u0940 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"522\" height=\"126\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/12345.png\" alt=\"\" class=\"wp-image-6226\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/12345.png 522w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/12345-300x72.png 300w\" sizes=\"(max-width: 522px) 100vw, 522px\" \/><\/figure><\/div>\n\n\n\n<h4>ii) \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u092a\u0947\u091c<\/h4>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u0938\u092d\u0940 \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u094b \u0938\u0939\u0947\u091c\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u0935\u0947\u0930\u093f\u092b\u093f\u0915\u0947\u0936\u0928 (\u0938\u0924\u094d\u092f\u093e\u092a\u0928) \u0928\u093e\u092e \u0915\u0940 \u0935\u093f\u0902\u0921\u094b \u0926\u093f\u0916\u093e\u0908 \u0926\u0947\u0917\u0940\u0964 \u0906\u092a \u0907\u0938 \u0935\u093f\u0902\u0921\u094b \u0915\u094b \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u092d\u0940 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"590\" height=\"155\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/640.png\" alt=\"\" class=\"wp-image-6228\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/640.png 590w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/640-300x79.png 300w\" sizes=\"(max-width: 590px) 100vw, 590px\" \/><\/figure><\/div>\n\n\n\n<h4>iii) \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u091c\u094b\u0921\u093c\u0947\u0902 \u0935\u093f\u0915\u0932\u094d\u092a<\/h4>\n\n\n\n<p>\u090f\u0915 \u092c\u093e\u0930 \u0938\u0924\u094d\u092f\u093e\u092a\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0905\u092c \u0906\u092a\u0915\u0947 \u0938\u093e\u092e\u0928\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u091c\u094b\u0921\u093c\u0947\u0902 \u091c\u093e\u090f\u0902\u0917\u0947\u0964  \u0918\u094b\u0937\u0923\u093e \u091a\u0947\u0915\u092c\u0949\u0915\u094d\u0938 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902 \u0914\u0930 \u0905\u0927\u093f\u0915\u0943\u0924 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u091a\u092f\u0928 \u0915\u0930\u0947\u0902\u0964 \u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u092b\u093e\u0907\u0932 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0947\u0902 \u0914\u0930 \u092b\u093f\u0930 \u0913\u091f\u0940\u092a\u0940 \u0921\u093e\u0932\u0947\u0902\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"512\" height=\"465\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1.31.png\" alt=\"\" class=\"wp-image-6229\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1.31.png 512w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/1.31-300x272.png 300w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure><\/div>\n\n\n\n<p>\u0907\u0924\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u090f\u0915 \u092a\u0941\u0937\u094d\u091f\u093f\u0915\u0930\u0923 \u0938\u0902\u0926\u0947\u0936 \u092a\u0949\u092a \u0905\u092a \u0939\u094b\u0917\u093e \u0914\u0930 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0908\u092e\u0947\u0932 \u0906\u0908\u0921\u0940 \u0914\u0930 \u092e\u094b\u092c\u093e\u0907\u0932 \u0928\u0902\u092c\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AB%E0%A5%8B%E0%A4%A8-%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%88%E0%A4%AE%E0%A5%87%E0%A4%B2-%E0%A4%AC%E0%A4%A6%E0%A4%B2%E0%A5%87\/\" target=\"_blank\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0908\u092e\u0947\u0932 \u0906\u0908\u0921\u0940 \u0914\u0930 \u092e\u094b\u092c\u093e\u0907\u0932 \u0928\u0902\u092c\u0930<\/a> \u092a\u0930 \u090f\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0930\u0947\u092b\u0930\u0947\u0902\u0938 \u0928\u0902\u092c\u0930 (\u090f\u0906\u0930\u090f\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%8F%E0%A4%86%E0%A4%B0%E0%A4%8F%E0%A4%A8-%E0%A4%B8%E0%A4%82%E0%A4%96%E0%A5%8D%E0%A4%AF%E0%A4%BE\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%8F%E0%A4%86%E0%A4%B0%E0%A4%8F%E0%A4%A8%20%E0%A4%A8%E0%A4%82%E0%A4%AC%E0%A4%B0%20%E0%A4%95%E0%A4%BE%20%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%AF%20%E0%A4%8F%E0%A4%AA%E0%A5%8D%E0%A4%B2%E0%A4%BF%E0%A4%95%E0%A5%87%E0%A4%B6%E0%A4%A8%20%E0%A4%B0%E0%A5%87%E0%A4%AB%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%20(%E0%A4%86%E0%A4%B5%E0%A5%87%E0%A4%A6%E0%A4%A8%20%E0%A4%B8%E0%A4%82%E0%A4%A6%E0%A4%B0%E0%A5%8D%E0%A4%AD,%E0%A4%B5%E0%A5%87%E0%A4%AC%E0%A4%B8%E0%A4%BE%E0%A4%87%E0%A4%9F%20%E0%A4%AA%E0%A4%B0%20%E0%A4%89%E0%A4%A4%E0%A5%8D%E0%A4%AA%E0%A4%A8%E0%A5%8D%E0%A4%A8%20%E0%A4%B9%E0%A5%8B%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u090f\u092a\u094d\u0932\u093f\u0915\u0947\u0936\u0928 \u0930\u0947\u092b\u0930\u0947\u0902\u0938 \u0928\u0902\u092c\u0930 (\u090f\u0906\u0930\u090f\u0928)<\/a> \u092d\u0947\u091c\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0915\u094b\u0908 \u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e \u0938\u0947\u0935\u093e\u0913\u0902, \u0932\u0947\u091c\u0930, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u0905\u092a\u0921\u0947\u091f\u0947\u0921 \u0915\u0948\u0936 \u0932\u0947\u091c\u093c\u0930 \u0915\u094b \u0926\u0947\u0916 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0905\u092a\u0921\u0947\u091f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u0915\u094b \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"597\" height=\"460\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/728.png\" alt=\"\" class=\"wp-image-6230\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/728.png 597w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/08\/728-300x231.png 300w\" sizes=\"(max-width: 597px) 100vw, 597px\" \/><\/figure><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u0917\u0932\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0930\u093e\u0936\u093f \u0915\u094b \u090f\u0915 \u0938\u093f\u0930\u0947 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u092e\u0947\u0902 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u091a\u093e\u0932\u093e\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0907\u0938\u0940 \u092b\u0949\u0930\u094d\u092e (\u092a\u0940\u090f\u092e\u091f\u0940 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e:- \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0935 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917 \u091c\u093e\u0928\u093f\u090f-\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%aa%e0%a5%80%e0%a4%8f%e0%a4%ae%e0%a4%9f%e0%a5%80-09-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e:- \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0935 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917 \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>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e:- \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0948\u0936 \u0932\u0947\u091c\u0930 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0935 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917 \u091c\u093e\u0928\u093f\u090f-<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0940\u090f\u092e\u091f\u0940 09 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u0915\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a 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