{"id":7373,"date":"2020-10-05T07:04:48","date_gmt":"2020-10-05T07:04:48","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=7373"},"modified":"2020-10-05T07:09:04","modified_gmt":"2020-10-05T07:09:04","slug":"%e0%a4%9f%e0%a5%8d%e0%a4%b0%e0%a4%be%e0%a4%82%e0%a4%b8-1-%e0%a4%94%e0%a4%b0-2-%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%9f%e0%a5%8d%e0%a4%b0%e0%a4%be%e0%a4%82%e0%a4%b8-1-%e0%a4%94%e0%a4%b0-2-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/","title":{"rendered":"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u0907\u0938\u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f-"},"content":{"rendered":"\n<p>\u0938\u0940\u092c\u0940\u0908\u0938\u0940 \u0928\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u094b \u0938\u0941\u091a\u093e\u0930\u0942 \u0930\u0942\u092a \u0938\u0947 \u092c\u0928\u093e\u0928\u0947 \u0914\u0930 \u0905\u092a\u0928\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u091c\u093e\u0930\u0940 \u0915\u093f\u090f \u0939\u0948\u0902\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u093e\u0932\u093f\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0915\u093f\u090f \u091c\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0925\u0947\u0964<\/p>\n\n\n\n<p>\u0939\u092e\u0928\u0947 \u092a\u093f\u091b\u0932\u0947 \u0932\u0947\u0916\u094b\u0902 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947   \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0939\u0930\u0947\u0915 \u091a\u0940\u091c \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u0924\u093e\u092f\u093e \u0939\u0948\u0964 \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0907\u0928 \u0926\u094b\u0928\u094b\u0902 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u0905\u0902\u0924\u0930 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u0905\u0925\u0935\u093e \u0938\u093e\u0925 \u0939\u0940 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0940 \u0907\u0928 \u0926\u094b\u0928\u094b\u0902 \u092b\u0949\u0930\u094d\u092e (\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e) \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092d\u0940 \u091c\u093e\u0928\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"585\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u090f\u0928\u090f\u0915\u094d\u0938-1-\u092b\u093e\u0930\u094d\u092e_-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u0940-\u0905\u0928\u0941\u0932\u0917\u094d\u0928\u0915-1-1024x585.jpg\" alt=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f-\" class=\"wp-image-7438\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u090f\u0928\u090f\u0915\u094d\u0938-1-\u092b\u093e\u0930\u094d\u092e_-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u0940-\u0905\u0928\u0941\u0932\u0917\u094d\u0928\u0915-1-1024x585.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u090f\u0928\u090f\u0915\u094d\u0938-1-\u092b\u093e\u0930\u094d\u092e_-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u0940-\u0905\u0928\u0941\u0932\u0917\u094d\u0928\u0915-1-300x171.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u090f\u0928\u090f\u0915\u094d\u0938-1-\u092b\u093e\u0930\u094d\u092e_-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u0940-\u0905\u0928\u0941\u0932\u0917\u094d\u0928\u0915-1-768x439.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u090f\u0928\u090f\u0915\u094d\u0938-1-\u092b\u093e\u0930\u094d\u092e_-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u0940-\u0905\u0928\u0941\u0932\u0917\u094d\u0928\u0915-1-1536x878.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u090f\u0928\u090f\u0915\u094d\u0938-1-\u092b\u093e\u0930\u094d\u092e_-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u0940-\u0905\u0928\u0941\u0932\u0917\u094d\u0928\u0915-1.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\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. \u0915\u094d\u092f\u093e \u0906\u092a \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0902, \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<li><a href=\"#2\">2. \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902? \u0935 \u0915\u094c\u0928 \u0938\u093e \u092b\u0949\u0930\u094d\u092e \u091a\u0941\u0928\u0928\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#4\">4. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0935\u094d\u092f\u093e\u092a\u0915 \u092a\u0939\u0932\u0942 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#5\">5. \u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#6\">6. \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#7\">7. \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u092d\u0930\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#8\">8. \u0905\u0928\u0935\u093e\u0902\u091f\u0947\u0921 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u0915\u094d\u092f\u093e \u0906\u092a \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0902, \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/h2>\n\n\n\n<p>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0908 \u0938\u092e\u0938\u094d\u092f\u093e\u0913\u0902 \u0915\u0947 \u092c\u0940\u091a, \u090f\u0915 \u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f (\u0906\u0908\u091f\u0940\u0938\u0940) (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 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (\u0906\u0908\u091f\u0940\u0938\u0940)<\/a> \u0915\u0940 \u0909\u092a\u0932\u092c\u094d\u0927\u0924\u093e \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964 \u0907\u0928 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u0905\u0927\u093f\u0915\u093e\u0902\u0936, \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u0905\u092d\u0940 \u092d\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u090f\u0915 \u092a\u0941\u0930\u093e\u0928\u093e \u0938\u094d\u091f\u0949\u0915 \u0939\u0948, \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0914\u0930 \u0905\u0928\u094d\u092f \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u092a\u0930 \u092a\u093f\u091b\u0932\u0947 \u0915\u0930 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930\u094b\u0902 (\u0935\u0948\u091f \u0914\u0930 \/ \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0930) \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0925\u093e\u0964<\/p>\n\n\n\n<p>\u0905\u092c, \u0935\u0947 \u0928\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902\u0964 \u0905\u092a\u0928\u0947 \u0926\u093f\u092e\u093e\u0917 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0938\u0930\u0915\u093e\u0930 \u0910\u0938\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u094d\u0935-\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0938\u0947 \u0905\u092a\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0914\u0930 \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0947 \u0930\u0939\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0926\u093e\u0935\u094b\u0902 \u0915\u0940 \u0938\u092e\u092f \u0938\u0940\u092e\u093e \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0915\u0941\u091b \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0914\u0930 \u0905\u0927\u093f\u0915 \u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0922\u093c\u0928\u093e \u091c\u093e\u0930\u0940 \u0930\u0916\u0947\u0902\u0964<\/p>\n\n\n\n<p>\u0935\u0948\u0938\u0947 \u092c\u093e\u0924 \u0915\u0930\u0947\u0902 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0924\u094b \u092e\u0942\u0932 \u0930\u0942\u092a \u092f\u0939\u093e\u0902 \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0938\u0902\u0915\u094d\u0930\u092e\u0923\u0915\u093e\u0932\u0940\u0928 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0928\u0940\u091a\u0947 \u092c\u093f\u0902\u0928\u094d\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li><strong>\u092a\u0939\u0932\u093e:-<\/strong> \u0915\u0948\u092a\u093f\u091f\u0932 \u0938\u094d\u091f\u0949\u0915 \u092f\u093e \u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092d\u0941\u0917\u0924\u093e\u0928  (opens in a new tab)\">\u092d\u0941\u0917\u0924\u093e\u0928 <\/a>\u0915\u093f\u092f\u093e \u0917\u092f\u093e \u091f\u0948\u0915\u094d\u0938 (CENVAT \u0915\u093e \u092c\u0948\u0932\u0947\u0902\u0938) \u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940  (opens in a new tab)\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u093e\u0935\u093e \u092f\u094b\u0917\u094d\u092f \u0939\u094b\u0917\u093e\u0964<\/li><li><strong>\u092a\u093f\u091b\u0932\u0947 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0938\u0947 \u092c\u0902\u0926 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u0926\u0942\u0938\u0930\u093e:-<\/strong> \u0905\u0928\u0941\u092a\u0932\u092c\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940, \u0915\u0941\u091b \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"2\">\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20(%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81%20%E0%A4%8F%E0%A4%B5%E0%A4%82%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%20%E0%A4%95%E0%A4%B0)%20%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%3F&amp;text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%B6%E0%A4%AC%E0%A5%8D%E0%A4%A6%203%20%E0%A4%85%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%B0%E0%A5%8B%E0%A4%82%20%E0%A4%95%E0%A5%8B,%E0%A4%B8%E0%A5%87%20%E0%A4%B2%E0%A4%BE%E0%A4%97%E0%A5%82%20%E0%A4%B9%E0%A5%8B%20%E0%A4%97%E0%A4%88%20%E0%A4%A5%E0%A5%80%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928 \u0905\u0902\u0924\u0930 \u092c\u0924\u093e\u092f\u0947 \u0917\u090f \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u090f\u0915 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u092e\u0926\u0926 \u0938\u0947 \u0907\u0928 \u0938\u092d\u0940 \u0905\u0902\u0924\u0930\u094b \u0915\u094b \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u093e\u0930\u094d\u092e<\/strong><\/td><td><strong> \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u093e\u0930\u094d\u092e <\/strong><\/td><\/tr><tr><td>\u092a\u0942\u0930\u094d\u0935-\u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (\u0935\u0948\u091f \u0905\u0927\u093f\u0928\u093f\u092f\u092e, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915, \u0938\u0947\u0935\u093e \u0915\u0930)<\/td><td>\u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0942\u0930\u094d\u0935-\u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0930\u0926\u093e\u0924\u093e \u092e\u0947\u0902, \u090f\u0915 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u092a\u093e\u0938 \u0915\u094b\u0908 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u094b \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093e \u092a\u094d\u0930\u092e\u093e\u0923 \u0926\u0947\u0924\u093e \u0939\u0948\u0964 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0924\u0939\u0924 \u0909\u0924\u094d\u092a\u093e\u0926 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0938\u0947\u0935\u093e \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"3\">\u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902? \u0935 \u0915\u094c\u0928 \u0938\u093e \u092b\u0949\u0930\u094d\u092e \u091a\u0941\u0928\u0928\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0915\u094b\u0908 \u092d\u0940 \u0935\u094d\u092f\u0935\u0938\u093e\u092f, \u091a\u093e\u0939\u0947 \u0935\u0939 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b \u092f\u093e \u092a\u093f\u091b\u0932\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b, \u092a\u0939\u0932\u0947 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948, \u092f\u0926\u093f \u092f\u0939 \u092a\u0941\u0930\u093e\u0928\u093e \u0938\u094d\u091f\u0949\u0915 \u0939\u0948, \u0924\u094b \u092f\u0939 \u0926\u0947\u0916\u0924\u0947 \u0939\u0941\u090f \u0915\u093f \u0935\u0947 \u0928\u0940\u091a\u0947 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u093e \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u0938\u093e\u0925 \u092a\u0939\u0932\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0902\u0964<\/li><li>30 \u091c\u0942\u0928 2017 \u0924\u0915, \u0935\u0948\u091f \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0914\u0930 \u0938\u092e\u093e\u092a\u0928 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li><li>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u0939\u0932\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924<\/a> \u0939\u0948\u0902 \u0914\u0930 \u0915\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u093e\u0925 \u090f\u0915 \u092a\u0941\u0930\u093e\u0928\u093e \u0938\u094d\u091f\u0949\u0915 \u0939\u0948\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u091b\u0942\u091f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \/ \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0932\u094b\u0917 \u092a\u093f\u091b\u0932\u0947 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0925\u0947 \u0914\u0930 \u092a\u0939\u0932\u0947 \u0939\u0940 \u0905\u092a\u0928\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930 \u091a\u0941\u0915\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u091c\u094b \u0932\u094b\u0917 \u092a\u0939\u0932\u0947 \u0915\u0947 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/\" target=\"_blank\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924<\/a> \u0925\u0947, \u0932\u0947\u0915\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0928\u0939\u0940\u0902, \u0935\u0947 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0905\u092a\u0928\u0947 \u092a\u0942\u0902\u091c\u0940 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \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\/#:~:text=%E0%A4%B8%E0%A4%B0%E0%A4%B2%20%E0%A4%B6%E0%A4%AC%E0%A5%8D%E0%A4%A6%E0%A5%8B%E0%A4%82%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%95%E0%A4%B9%E0%A5%87%20%E0%A4%B8%E0%A4%95%E0%A4%A4%E0%A5%87,%E0%A4%A4%E0%A4%B9%E0%A4%A4%20%E0%A4%AA%E0%A4%B9%E0%A4%B2%E0%A5%87%20%E0%A4%B8%E0%A5%87%20%E0%A4%AE%E0%A5%8C%E0%A4%9C%E0%A5%82%E0%A4%A6%20%E0%A4%A5%E0%A5%87%E0%A5%A4\" target=\"_blank\">\u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0925\u0947\u0964<\/li><li>\u090f\u0915 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u092a\u0939\u0932\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0905\u0902\u0924\u093f\u092e \u091b\u0939 \u092e\u093e\u0938\u093f\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u0906\u0907\u091f\u092e \u091c\u094b \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u092f\u093e \u0928\u094c\u0915\u0930\u0940 \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0924\u0939\u0924 \u0939\u0948\u0902, \u0935\u0947 \u092d\u0940 \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0902\u0964<\/li><li>\u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 (\u092a\u0941\u0930\u093e\u0928\u0947 \u0915\u0930 \u0936\u093e\u0938\u0928 \u0938\u0947) \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (\u0906\u0908\u091f\u0940\u0938\u0940) \u0915\u0940 \u0905\u0928\u0941\u092a\u0932\u092c\u094d\u0927\u0924\u093e \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0909\u0938\u0940 \u0915\u094b \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092f\u093e \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u092b\u0949\u0930\u094d\u092e \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><\/td><td><strong>\u0915\u094c\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/strong><\/td><td><strong>\u091c\u094b \u0926\u093e\u092f\u0930 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e\u0964<\/strong><\/td><td><strong>\u0915\u092c \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B8-1\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e  (opens in a new tab)\">\u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e <\/a><\/td><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f, \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092f\u093e \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/td><td>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930\u093e\u0928\u0947 \u0935\u093e\u0932\u0947\u0964<\/td><td>27 \u0926\u093f\u0938\u0902\u092c\u0930 2017 <\/td><\/tr><tr><td><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B8-2-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e  (opens in a new tab)\">\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e <\/a><\/td><td>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0932\u094b\u0917 \u0932\u0947\u0915\u093f\u0928 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092f\u093e \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0921\u0940\u0932\u0930 \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964<\/td><td>\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u090f\u0915 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u090f\u0915 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0939\u0948\u0964<\/td><td>\u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u0926\u093f\u0938\u0902\u092c\u0930 2017 \u0924\u0915 \u092e\u093e\u0938\u093f\u0915\u0964<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong> \u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0915\u0947\u0935\u0932 \u090f\u0915 \u092c\u093e\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0938\u0941\u0927\u093e\u0930 \u0915\u0947 \u092c\u093e\u0926 \u0906\u0917\u0947 \u0915\u094b\u0908 \u092c\u0926\u0932\u093e\u0935 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h3>1. \u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 ITC &#8211; \u0926\u093e\u0935\u093e \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902? <\/h3>\n\n\n\n<p>\u0938\u0940\u092c\u0940\u0908\u0938\u0940 \u0928\u0947 \u0928\u090f \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u0938\u0941\u091a\u093e\u0930\u0942 \u0930\u0942\u092a \u0938\u0947 \u091a\u0932\u093e\u0928\u0947 \u0914\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u092a\u0939\u0932\u0947 \u0938\u0947 \u0906\u0917\u0947 \u0932\u0947 \u091c\u093e\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0926\u094b \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0930\u0942\u092a\u094b\u0902, \u0905\u0930\u094d\u0925\u093e\u0924\u094d \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0936\u0941\u0930\u0941\u0906\u0924 \u0915\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li><strong>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e:-<\/strong> \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0932\u094b\u0917\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e (\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092f\u093e \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902)<\/li><li><strong>\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e:- <\/strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0932\u094b\u0917 \u091c\u094b \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902 \u092f\u093e \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u092a\u0941\u0930\u093e\u0928\u0947 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \/ \u092c\u093f\u0932 \/ \u0921\u094d\u092f\u0942\u091f\u0940 \u0915\u0947 \u092a\u094d\u0930\u092e\u093e\u0923 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"4\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0935\u094d\u092f\u093e\u092a\u0915 \u092a\u0939\u0932\u0942 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0905\u0917\u0930 \u092c\u093e\u0924 \u0915\u0930\u0947\u0902 <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%b8%e0%a4%82%e0%a4%95%e0%a5%8d%e0%a4%b0%e0%a4%ae%e0%a4%a3\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923<\/a> \u0915\u0947 \u092a\u0939\u0932\u0942 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0924\u094b, \u0907\u0938\u0915\u0947 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0928\u0940\u091a\u0947 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u093e \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u091c\u093f\u0938\u0947 \u0906\u092a \u0928\u090f \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902\u0964 \u0924\u094b \u092f\u0939 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0906\u092a\u0915\u094b TRAN-1 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0928\u094c\u0915\u0930\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%AE%E0%A5%87%E0%A4%82-%E0%A4%A8%E0%A5%8C%E0%A4%95%E0%A4%B0%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%AF\/\" target=\"_blank\">\u0928\u094c\u0915\u0930\u0940<\/a> \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u094b\u0902 \u0915\u094b \u092d\u0947\u091c\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0935\u094d\u092f\u0935\u0927\u093e\u0928 \u0928 \u0939\u094b, \u0924\u094b \u092f\u0939 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0906\u092a\u0915\u094b \u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0926\u0930\u094d\u0936\u093e\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 <\/li><li>\u090f\u091c\u0947\u0902\u091f-\u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0921\u0940\u0932\u093f\u0902\u0917 \u0914\u0930 \u092e\u093e\u0932 \u092d\u0947\u091c\u0928\u0947 \u0915\u093e \u0915\u093e\u092e \u0905\u0928\u0941\u092c\u0902\u0927\u094b\u0902 \u0915\u0940 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u091f\u094d\u0930\u093e\u0902\u0938 1 \u092e\u0947\u0902 \u0926\u0947\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<\/li><li>\u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0930\u093f\u092b\u0902\u0921 \u0914\u0930 \u0926\u093e\u0935\u0947 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0930\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h3>1. \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u0915\u0947 \u0932\u093f\u090f \u092f\u093e\u0926 \u0930\u0916\u0928\u0947 \u0935\u093e\u0932\u0940 \u092c\u093e\u0924\u0947\u0902 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h3>\n\n\n\n<ul><li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0938\u0902\u0916\u094d\u092f\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%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 \u0938\u0902\u0916\u094d\u092f\u093e<\/a> \u0915\u0947 \u0932\u093f\u090f \u0905\u0932\u0917 \u0938\u0947 \u091f\u094d\u0930\u093e\u0902\u091c\u0947\u0915\u094d\u0936\u0928 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u092a\u0941\u0930\u093e\u0928\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0938\u0947 \u091c\u094b \u092d\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0906\u092a \u0906\u0917\u0947 \u0932\u0947 \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902 \u0935\u0939 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092f\u094b\u0917\u094d\u092f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0938\u0902\u091a\u093f\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0924\u092d\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u091c\u092c \u0906\u092a\u0928\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u093f\u091b\u0932\u0947 \u091b\u0939 \u092e\u0939\u0940\u0928\u0947 \u0915\u093e \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u0939\u094b\u0964 \u0907\u0938\u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0920\u0940\u0915 \u0938\u0947 \u0935\u0948\u091f \/ \u090f\u0915\u094d\u0938\u093e\u0907\u091c \/ \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0915\u0930\u094d\u0924\u0935\u094d\u092f\u094b\u0902 \u091c\u0948\u0938\u0947 \u0915\u093f \u0906\u092c\u0915\u093e\u0930\u0940 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0935\u0948\u091f \u091c\u0948\u0938\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0915\u094b \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"5\">\u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20(%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81%20%E0%A4%8F%E0%A4%B5%E0%A4%82%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%20%E0%A4%95%E0%A4%B0)%20%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%3F&amp;text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%B6%E0%A4%AC%E0%A5%8D%E0%A4%A6%203%20%E0%A4%85%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%B0%E0%A5%8B%E0%A4%82%20%E0%A4%95%E0%A5%8B,%E0%A4%B8%E0%A5%87%20%E0%A4%B2%E0%A4%BE%E0%A4%97%E0%A5%82%20%E0%A4%B9%E0%A5%8B%20%E0%A4%97%E0%A4%88%20%E0%A4%A5%E0%A5%80%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B8-1\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\">\u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u093e \u090f\u0915 \u0935\u093f\u0937\u092f \u092c\u0941\u0926\u094d\u0927\u093f\u092e\u093e\u0928 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0907\u0938 \u0935\u093f\u0937\u092f \u0915\u0940 \u0938\u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0938\u0947 \u0905\u0935\u0917\u0924 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ol><li>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928:- \u0905\u092a\u0928\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \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%A8%E0%A4%82%E0%A4%AC%E0%A4%B0-%E0%A4%95%E0%A5%80-%E0%A4%9C%E0%A4%BE%E0%A4%81%E0%A4%9A\/#1\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930<\/a> \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902\u0964 <\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u093e \u0915\u093e\u0928\u0942\u0928\u0940 \u0928\u093e\u092e &#8211; \u0905\u092a\u0928\u0947 \u0915\u093e\u0928\u0942\u0928\u0940 \u0928\u093e\u092e \u0915\u093e \u092a\u0942\u0930\u094d\u0923 \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902<\/li><li>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093e \u0928\u093e\u092e:- \u092f\u0926\u093f \u0906\u092a \u0915\u093f\u0938\u0940 \u092d\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0928\u093e\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u092a\u0941\u0937\u094d\u091f\u093f \u0915\u0930\u0947\u0902 \u0915\u093f \u0906\u092a\u0928\u0947 \u092a\u093f\u091b\u0932\u0947 6 \u092e\u0939\u0940\u0928\u094b\u0902 \u0938\u0947 \u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0935\u0936\u094d\u092f\u0915 \u0938\u092d\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u091c\u092e\u093e \u0915\u093f\u090f \u0939\u0948\u0902:- \u0907\u0938\u0915\u093e \u0909\u0924\u094d\u0924\u0930 \u0939\u093e\u0902 \/ \u0928\u0939\u0940\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0939\u0948\u0964 \u092a\u093f\u091b\u0932\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 CENVAT \/ VAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u092e\u093e\u092a\u0928 \u0936\u0947\u0937 \u0915\u094b \u0906\u092a\u0915\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%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95-%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0932\u0947\u091c\u093c\u0930 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0932\u0947\u091c\u093c\u0930<\/a> \u092e\u0947\u0902 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0924\u092d\u0940 \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u092c \u0906\u092a\u0928\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u093f\u091b\u0932\u0947 \u091b\u0939 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%B0%E0%A4%BF%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AD%E0%A4%B0%E0%A5%87\/#:~:text=%E0%A4%B8%E0%A4%AC%E0%A4%B8%E0%A5%87%20%E0%A4%AA%E0%A4%B9%E0%A4%B2%E0%A5%87%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%8B%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B2%20(www,%E0%A4%86%E0%A4%A8%E0%A5%87%20%E0%A4%95%E0%A5%87%20%E0%A4%AC%E0%A4%BE%E0%A4%A6%20%E0%A4%B2%E0%A5%89%E0%A4%97%E0%A4%BF%E0%A4%A8%20%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u091f\u0930\u094d\u0928  (opens in a new tab)\">\u0930\u093f\u091f\u0930\u094d\u0928 <\/a>\u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u0939\u094b\u0964<\/li><\/ol>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"169\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-begin-1024x169-1.png\" alt=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-7375\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-begin-1024x169-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-begin-1024x169-1-300x50.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-begin-1024x169-1-768x127.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<h3>1. \u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u090f \u0917\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/h3>\n\n\n\n<p>\u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u0916\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0915\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0924\u0939\u0924 \u0906\u092a\u0915\u094b \u0909\u0928 \u0938\u092d\u0940 \u0938\u0947\u0928\u0935\u0948\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0915\u0947 \u0926\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u0928\u0940\u091a\u0947 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948\u0902:-<\/p>\n\n\n\n<h4>i) \u0938\u0947\u0928\u0935\u0948\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0927\u093e\u0930\u093e 140 (1) \u0914\u0930 \u0927\u093e\u0930\u093e 140 (4) (\u0915) \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u0939\u0940\u0916\u093e\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/h4>\n\n\n\n<p>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 140 (1) \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u091a\u0928\u093e \u092f\u094b\u091c\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%95%E0%A4%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%B0%E0%A4%9A%E0%A4%A8%E0%A4%BE%20%E0%A4%AF%E0%A5%8B%E0%A4%9C%E0%A4%A8%E0%A4%BE%20%E0%A4%B8%E0%A4%82%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A4%A3&amp;text=%E0%A4%95%E0%A4%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8%20%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE%20%E0%A4%9B%E0%A5%8B%E0%A4%9F%E0%A5%87%20%E0%A4%95%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A4%E0%A4%BE%E0%A4%93%E0%A4%82%20%E0%A4%95%E0%A5%87,%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%AD%E0%A4%BE%E0%A4%B7%E0%A4%BF%E0%A4%A4%20%E0%A4%95%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%97%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e<\/a> \u0915\u0947 \u0924\u0939\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \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\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942, \u091c\u094b \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0925\u093e \u0914\u0930 \u092a\u0941\u0930\u093e\u0928\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0930\u093f\u091f\u0930\u094d\u0928 \u091c\u092e\u093e \u0915\u0930 \u091a\u0941\u0915\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0927\u093e\u0930\u093e 140 (4) (\u090f) \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u091c\u0939\u093e\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0941\u0930\u093e\u0928\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0914\u0930 \u0938\u0947\u0935\u093e \/ \u0938\u093e\u092e\u093e\u0928 \u0926\u094b\u0928\u094b\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e\u0964 \u0910\u0938\u093e \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u092a\u0930\u093f\u0932\u0915\u094d\u0937\u093f\u0924 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0907\u0928\u092a\u0941\u091f \u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0902 \u0914\u0930 \u0905\u0917\u0930 \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u0940 \u0935\u093e\u092a\u0938\u0940 \u092e\u0947\u0902 CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0938\u092e\u093e\u092a\u0928 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0939\u0948, \u0924\u094b \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u094b \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u0938\u0947\u0928\u0935\u0947\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0930\u093e\u0936\u093f \u0926\u0947\u0902 \u0930\u0941 \u092e\u0947\u0902 \u0926\u0947\u0928\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0907\u0928 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u094b \u0926\u0947\u0916\u093f\u092f\u0947\u0964<\/p>\n\n\n\n<ul><li><strong>\u0924\u093e\u0932\u093f\u0915\u093e \u0907\u0928\u092a\u0941\u091f 1:- <\/strong>\u0938\u0940\u0930\u0940\u092f\u0932 \u0928\u092e\u094d\u092c\u0930\u0964<\/li><li><strong>\u0924\u093e\u0932\u093f\u0915\u093e \u0907\u0928\u092a\u0941\u091f 2:-<\/strong> \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e (\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930) :- \u0905\u092a\u0928\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902 (\u0926\u094b\u0928\u094b\u0902 \u0905\u0926\u094d\u0935\u093f\u0924\u0940\u092f 15 \u0905\u0902\u0915\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0939\u0948\u0902) <\/li><li><strong>\u0924\u093e\u0932\u093f\u0915\u093e \u0907\u0928\u092a\u0941\u091f 3:-<\/strong> \u0915\u0930 \u0905\u0935\u0927\u093f \u091c\u094b \u0915\u093f \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u092f\u0930 \u0905\u0902\u0924\u093f\u092e \u0930\u093f\u091f\u0930\u094d\u0928 \u0939\u0948- \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0905\u0902\u0924\u093f\u092e \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0939\u0947\u0902 \u0915\u093f \u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u0909\u0924\u094d\u092a\u093e\u0926 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0939\u0948\u0902, \u0924\u094b \u0906\u092a\u0915\u094b \u092e\u093e\u0938\u093f\u0915 \u0908\u0906\u0930 -1 \u0914\u0930 \u0924\u094d\u0930\u0948\u092e\u093e\u0938\u093f\u0915 \u0908\u0906\u0930 -3 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u0905\u0928\u0941\u092d\u093e\u0917 \u0915\u0947 \u0924\u0939\u0924, \u0906\u092a \u092a\u093f\u091b\u0932\u0947 \u091b\u0939 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0926\u093e\u0916\u093f\u0932 \u0907\u0928 \u0926\u094b\u0928\u094b\u0902 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 <\/li><li><strong>\u0924\u093e\u0932\u093f\u0915\u093e \u0907\u0928\u092a\u0941\u091f 4:-<\/strong> \u0924\u093e\u0932\u093f\u0915\u093e \u0907\u0928\u092a\u0941\u091f 3 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0924\u093f\u0925\u093f, \u090a\u092a\u0930 \u092c\u0924\u093e\u090f \u0905\u0928\u0941\u0938\u093e\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916\u0947\u0902 \u0926\u0947\u0902\u0964<\/li><li><strong>\u0924\u093e\u0932\u093f\u0915\u093e \u0907\u0928\u092a\u0941\u091f 5:- <\/strong>\u0936\u0947\u0937 \u0905\u0902\u0924\u093f\u092e \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0936\u0947\u0937 CENVAT \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u0905\u0925\u0935\u093e CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0930\u093e\u0936\u093f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902 \u091c\u093f\u0938\u0947 \u0906\u092a\u0928\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0932\u093f\u090f \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u0939\u0948\u0964<\/li><li><strong>\u0924\u093e\u0932\u093f\u0915\u093e \u0907\u0928\u092a\u0941\u091f 6:-<\/strong> \u0938\u0902\u0915\u094d\u0930\u092e\u0923\u0915\u093e\u0932\u0940\u0928 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091f\u0940\u0938\u0940  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%86%E0%A4%88%E0%A4%9F%E0%A5%80%E0%A4%B8%E0%A5%80\/\" target=\"_blank\">\u0906\u0908\u091f\u0940\u0938\u0940 <\/a>\u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0938\u094d\u0935\u0940\u0915\u093e\u0930\u094d\u092f \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u092a\u0941\u0930\u093e\u0928\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<h4>ii) \u0938\u0940 \u092b\u0949\u0930\u094d\u092e, \u090f\u092b \u092b\u0949\u0930\u094d\u092e \u0914\u0930 \u090f\u091a \/ \u0906\u0908 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f\u0964<\/h4>\n\n\n\n<p>\u092f\u0939 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 1 \u0905\u092a\u094d\u0930\u0948\u0932 2015 \u0938\u0947 30 \u091c\u0942\u0928 2017 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0928\u0940 \u0925\u0940\u0964 \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0907\u0928 \u0930\u0942\u092a\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0938\u0930\u0932 \u092a\u0941\u0928\u0930\u093e\u0935\u0930\u094d\u0924\u0940 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0939\u0948:-<\/p>\n\n\n\n<ul><li><strong>\u0938\u0940 \u092b\u0949\u0930\u094d\u092e:-<\/strong> \u0938\u0940 \u092b\u0949\u0930\u094d\u092e \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e (\u0915\u094d\u0930\u0947\u0924\u093e) \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0915\u094b \u0924\u092c \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u092c \u090f\u0915 \u0905\u0902\u0924\u0930\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u091c\u092c C \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0924\u0939\u0924 \u0916\u0930\u0940\u0926\u093e\u0930\u0940 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0924\u094b \u0938\u0947\u0902\u091f\u094d\u0930\u0932 \u0938\u0947\u0932\u094d\u0938 \u091f\u0948\u0915\u094d\u0938 (CST) 2% \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li><li><strong>\u090f\u092b \u092b\u0949\u0930\u094d\u092e:-<\/strong> \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u092c\u093f\u0928\u093e \u0936\u093e\u0916\u093e \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u090f\u092b \u092b\u0949\u0930\u094d\u092e \u0936\u093e\u0916\u093e \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \/ \u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u090f\u091c\u0947\u0902\u091f \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u094b \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0936\u093e\u0916\u093e \/ \u0938\u094d\u091f\u0949\u0915 \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0905\u092a\u0928\u0947 \u0939\u0947\u0921 \u0911\u092b\u093f\u0938 \/ \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0915\u094b \u092d\u0947\u091c\u0924\u093e \u0939\u0948 \u091c\u094b \u092e\u093e\u0932 \u092d\u0947\u091c \u0930\u0939\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u0927\u093e\u0928 \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \/ \u092a\u094d\u0930\u0927\u093e\u0928\u093e\u091a\u093e\u0930\u094d\u092f \u090f\u092b \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092f\u0939 \u0938\u093e\u092c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u092d\u0947\u091c\u0947 \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0938\u094d\u091f\u0949\u0915 \/ \u0936\u093e\u0916\u093e \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0939\u0948\u0902 \u0914\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0928\u0939\u0940\u0902\u0964<\/li><li><strong>\u090f\u091a \/ \u0906\u0908 \u092b\u0949\u0930\u094d\u092e:-<\/strong> \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093f\u0928\u093e \u0915\u0940 \u0917\u0908 \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u092b\u0949\u0930\u094d\u092e \u0924\u092c \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u092c \u0916\u0930\u0940\u0926\u093e\u0930 \u090f\u0915 \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u0939\u0948 \u0914\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u0905\u0902\u0924\u0930 \u0930\u093e\u091c\u094d\u092f \u0916\u0930\u0940\u0926 \u0930\u0939\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \/ \u0916\u0930\u0940\u0926\u093e\u0930 \u090f\u091a \u092b\u0949\u0930\u094d\u092e \u091c\u093e\u0930\u0940 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0915\u094b \u0932\u0947\u0928\u0926\u0947\u0928 \u092a\u0930 \u0915\u094b\u0908 \u0938\u0940\u090f\u0938\u091f\u0940 \u091a\u093e\u0930\u094d\u091c \u0915\u0930\u0928\u0947 \u092f\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0907\u0928\u092e\u0947\u0902 \u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902<\/strong>:-<\/p>\n\n\n\n<ul><li>\u091c\u093e\u0930\u0940\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u091f\u0940\u0906\u0908\u090f\u0928\u0964<\/li><li>\u091c\u093e\u0930\u0940\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e\u0964<\/li><li>\u092a\u094d\u0930\u092a\u0924\u094d\u0930 \u0915\u0940 \u0915\u094d\u0930\u092e\u093f\u0915 \u0938\u0902\u0916\u094d\u092f\u093e\u0964<\/li><li>\u0930\u0915\u092e\u0964<\/li><li>\u0932\u093e\u0917\u0942 \u0935\u0948\u091f \u0926\u0930\u0964<\/li><\/ul>\n\n\n\n<h4>iii) P\/C \u092b\u0949\u0930\u094d\u092e, F \u0914\u0930 H \u092b\u0949\u0930\u094d\u092e \u0930\u093e\u091c\u094d\u092f \/ \u0915\u0947\u0902\u0926\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u0932\u093f\u090f \u0932\u0902\u092c\u093f\u0924 \u0915\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/h4>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u0915\u093f\u0938\u0940 \u092d\u0940 \u0930\u093e\u091c\u094d\u092f \u0935\u0948\u091f \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0902 \u0914\u0930 \u092f\u0926\u093f \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u0915\u094b\u0908 \u0932\u0902\u092c\u093f\u0924 \u0938\u0940-\u092b\u0949\u0930\u094d\u092e \/ \u090f\u092b \u092b\u0949\u0930\u094d\u092e \/ \u090f\u091a \u092f\u093e \u0906\u0908 \u092b\u0949\u0930\u094d\u092e \u0939\u0948, \u0924\u094b \u0906\u092a\u0915\u094b \u0905\u0902\u0924\u0930 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0906\u092a \u0930\u093f\u092f\u093e\u092f\u0924\u0940 \u0938\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0915\u0930 \u0926\u0947\u092f \u0939\u0948\u0902 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0905\u0902\u0924\u093f\u092e \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0909\u092a\u0932\u092c\u094d\u0927 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u0948\u0932\u0947\u0902\u0938 \u0938\u0947 \u0915\u091f\u094c\u0924\u0940 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940 \u0914\u0930 \u0936\u0947\u0937 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0926\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u0915\u0949\u0932\u092e 1 \u092f\u093e\u0928\u0940 \u091f\u093f\u0928 \u092e\u0947\u0902 \u0938\u094d\u091f\u0947\u091f \u0935\u0948\u091f \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e \u092c\u0924\u093e\u090f\u0902\u0964<\/li><li>\u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902, 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0926\u093e\u0916\u093f\u0932 \u0930\u093f\u091f\u0930\u094d\u0928 <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\u093e \u0938\u092e\u093e\u092a\u0928 \u0936\u0947\u0937 \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 3, 5 \u0914\u0930 8 \u092e\u0947\u0902 <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\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%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/#:~:text=%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A4%BF%E0%A4%A8%20%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A4%BE%E0%A4%A8%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%AD%E0%A4%BE%E0%A4%B0%E0%A4%A4%20%E0%A4%B8%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0,%E0%A4%B2%E0%A4%BE%E0%A4%96%20%E0%A4%A4%E0%A4%95%20%E0%A4%95%E0%A4%B0%20%E0%A4%A6%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930 <\/a>\u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0930\u092e\u0936\u0903 \u0938\u0940-\u092b\u0949\u0930\u094d\u092e, \u090f\u092b \u092b\u0949\u0930\u094d\u092e \u0914\u0930 \u090f\u091a \/ \u0906\u0908 \u092b\u0949\u0930\u094d\u092e \u0932\u0902\u092c\u093f\u0924 \u0939\u0948\u0902, \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e 4, 6 \u0914\u0930 9 \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u0930 \u0915\u094b \u0909\u0928\u0915\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u092a\u0930 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f (\u091c\u0948\u0938\u0947, \u092f\u0926\u093f \u0930\u093f\u092f\u093e\u092f\u0924\u0940 \u0938\u0940\u090f\u0938\u091f\u0940 2% \u0939\u0948 \u0914\u0930 \u0935\u0948\u091f 14.5% \u0939\u0948, \u0924\u094b \u0905\u0902\u0924\u0930 \u0915\u0930 \u0926\u0930 12.5% \u0939\u0948)\u0964 \u092f\u0939 \u0938\u092e\u093e\u092a\u0928 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f \u0938\u0947 \u0918\u091f\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u092c\u0926\u0932\u0947 \u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0915\u0949\u0932\u092e 2 \u0938\u0947 \u0915\u091f\u094c\u0924\u0940 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940\u0964<\/li><li>\u0915\u0949\u0932\u092e 7 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0915\u0949\u0932\u092e 3 \u0914\u0930 5 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0909\u0932\u091f \u0926\u0947\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092f\u0939 \u0930\u093e\u0936\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0906\u0917\u0947 \u0932\u0947 \u091c\u093e\u0928\u0947 \u0915\u0947 \u092f\u094b\u0917\u094d\u092f \u0939\u094b\u0917\u0940 \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0907\u0938\u0947 \u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902 \u0930\u093e\u0936\u093f \u092e\u0947\u0902 \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0915\u0949\u0932\u092e 10 \u0915\u0940 \u0917\u0923\u0928\u093e \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948:- \u0915\u0949\u0932\u092e \u0928\u0902\u092c\u0930 2 &#8211; (4 + 6-7 + 9)\u0964 \u092f\u0939 \u0935\u0948\u091f \/ \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u0906\u0908\u091f\u0940\u0938\u0940 \u092c\u0948\u0932\u0947\u0902\u0938 \u0939\u0948 \u091c\u094b \u0906\u092a\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"997\" height=\"683\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-5.png\" alt=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-7400\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-5.png 997w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-5-300x206.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-5-768x526.png 768w\" sizes=\"(max-width: 997px) 100vw, 997px\" \/><figcaption>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<h3>2. \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0935\u093f\u0935\u0930\u0923, \u091c\u093f\u0928\u0915\u0947 \u0932\u093f\u090f \u090b\u0923 \u0909\u092a\u0932\u092c\u094d\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/h3>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a\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%AE%E0%A5%87%E0%A4%82-%E0%A4%95%E0%A5%88%E0%A4%AA%E0%A4%BF%E0%A4%9F%E0%A4%B2-%E0%A4%97%E0%A5%81%E0%A4%A1%E0%A5%8D%E0%A4%B8\/#:~:text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%AE%E0%A5%87%E0%A4%82%20%E0%A4%95%E0%A5%88%E0%A4%AA%E0%A4%BF%E0%A4%9F%E0%A4%B2%20%E0%A4%97%E0%A5%81%E0%A4%A1%E0%A5%8D%E0%A4%B8%20%E0%A4%95%E0%A5%80,%E0%A4%86%E0%A4%97%E0%A5%87%20%E0%A4%AD%E0%A5%80%20%E0%A4%95%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%9C%E0%A4%BE%E0%A4%A4%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 (opens in a new tab)\">\u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902<\/a> \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0928\u092a\u0947\u0915\u094d\u0937\u093f\u0924 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0926\u093f\u090f \u0917\u090f \u0915\u0930\u094b\u0902 \u0915\u093e \u090f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u090f\u0915 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u092b\u0948\u0932\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0906\u092a 30 \u091c\u0942\u0928 \u0924\u0915 \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0928\u0939\u0940\u0902 \u0925\u0947, \u0924\u094b \u0936\u0947\u0937 \u092d\u093e\u0917 \u0915\u094b \u092f\u0939\u093e\u0902 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0930\u0915\u0947 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0905\u0925\u0935\u093e \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 140 (2) \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u0928\u0935\u0948\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0905\u0917\u094d\u0930\u093f\u092e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0925\u0940 \u091c\u093f\u0938\u0947 \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0940 \u0935\u093e\u092a\u0938\u0940 \u092e\u0947\u0902 \u0906\u0917\u0947 \u0928\u0939\u0940\u0902 \u092c\u0922\u093c\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0905\u0917\u0930 CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u092a\u0939\u0932\u0947 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u094b \u0907\u0938\u0947 1 (i) \u0938\u0947 \u090a\u092a\u0930 \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h4>i) \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0905\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u092d\u093e\u0917<\/h4>\n\n\n\n<p>\u0938\u0947\u0928\u0935\u0947\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0930\u093e\u0936\u093f \u091c\u094b \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u092a\u0932\u092c\u094d\u0927 \u0939\u0948, \u091c\u093f\u0938\u0947 \u0906\u092a \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0906\u0917\u0947 \u0932\u0947 \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b \u0938\u0947\u0928\u0935\u0948\u091f \u092f\u093e \u090f\u0915\u094d\u0938\u093e\u0907\u091c \u092f\u093e \u0915\u093e\u0909\u0902\u091f\u0930\u0935\u0947\u0932\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 \u092f\u093e \u0935\u093f\u0936\u0947\u0937 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0936\u0941\u0932\u094d\u0915 (\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930) \u0915\u0947 \u0932\u093f\u090f \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u090f\u0938\u090f\u0921\u0940 \u092f\u093e \u0938\u0940\u0935\u0940\u0921\u0940 \u0915\u0947 \u0905\u0928\u0941\u092a\u0932\u092c\u094d\u0927 \u0938\u0947\u0928\u0935\u0948\u091f 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\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0928\u0902\u092c\u0930, \u091c\u094b \u0915\u093f \u0908\u0938\u0940\u0938\u0940 \u0928\u0902\u092c\u0930 \u0939\u0948, \u0915\u094b \u0915\u0949\u0932\u092e \u0928\u0902\u092c\u0930 4 \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e 5 \u092e\u0947\u0902 \u0905\u092a\u0928\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0928\u0902\u092c\u0930 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u091c\u094b \u092f\u093e \u0924\u094b \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e \u092f\u093e \u0908\u0938\u0940\u0938\u0940 \u0928\u0902\u092c\u0930 \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 6 \u092e\u0947\u0902, \u0915\u0949\u0932\u092e 7 \u092a\u0947\u0921 \u090f\u0915\u094d\u0938\u093e\u0907\u091c \u092f\u093e \u0938\u0940\u0935\u0940\u0921\u0940 \u092e\u0947\u0902 \u0914\u0930 \u0915\u0949\u0932\u092e 8 \u092a\u0947\u0921 \u090f\u0938\u090f\u0921\u0940 \u092e\u0947\u0902, \u092a\u0942\u0902\u091c\u0940 \u0905\u091a\u094d\u091b\u0940 \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 9 \u092e\u0947\u0902, CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u091c\u094b \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u093e\u0924\u094d\u0930 \u0925\u093e\u0964 \u092f\u0939 \u0930\u093e\u0936\u093f \u0915\u0941\u0932 \u0915\u0949\u0932\u092e 7 \u0914\u0930 8 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/li><li>\u092a\u0941\u0930\u093e\u0928\u0947 \u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0938\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%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95-%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0\/#:~:text=%E0%A4%85%E0%A4%A5%E0%A4%B5%E0%A4%BE%20%E0%A4%A8%E0%A4%95%E0%A4%A6%20%E0%A4%AF%E0%A4%BE%20%E0%A4%AC%E0%A5%88%E0%A4%82%E0%A4%95%20%E0%A4%95%E0%A5%87,%E0%A4%95%E0%A4%BE%20%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8%20%E0%A4%95%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%9C%E0%A4%BE%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4&amp;text=%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80%20%E0%A4%A6%E0%A5%87%E0%A4%AF%E0%A4%A4%E0%A4%BE%20%E0%A4%95%E0%A4%BE%20%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8%20%E0%A4%95%E0%A4%BF%E0%A4%AF%E0%A4%BE%20%E0%A4%9C%E0%A4%BE%E0%A4%A8%E0%A4%BE%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 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\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0906\u092a\u0915\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0928\u0902\u092c\u0930 (\u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u093e) \u0915\u0949\u0932\u092e 5 \u092e\u0947\u0902 \u0926\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0905\u092a\u0928\u093e \u0935\u0948\u091f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u091c\u094b \u0906\u092a\u0915\u093e \u091f\u093f\u0928 \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 6 \u092e\u0947\u0902, \u0915\u0948\u092a\u093f\u091f\u0932 \u0917\u0941\u0921 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902, \u0915\u0949\u0932\u092e 7 \u092e\u0947\u0902 \u0935\u0948\u091f \u092f\u093e \u0915\u0948\u092a\u093f\u091f\u0932 \u0917\u0941\u0921\u094d\u0938 \u092a\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938\u0964<\/li><li>\u0915\u0949\u0932\u092e 8 \u092e\u0947\u0902, \u0915\u0941\u0932 \u0935\u0948\u091f \u0914\u0930 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902 \u091c\u094b \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f \u0935\u0948\u091f \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u092a\u093e\u0924\u094d\u0930 \u0925\u093e\u0964 \u092f\u0939 \u0930\u093e\u0936\u093f \u0915\u0941\u0932 \u0915\u0949\u0932\u092e 7 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b \u0938\u0915\u0924\u0940\u0964<\/li><li>\u092a\u0941\u0930\u093e\u0928\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0938\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0941\u0932 \u0935\u0948\u091f \/ \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0915\u0949\u0932\u092e 9 \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0910\u0938\u0940 \u0930\u093e\u0936\u093f \u0915\u0949\u0932\u092e 8 \u092e\u0947\u0902 \u092e\u0942\u0932\u094d\u092f \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/li><li>\u0935\u0948\u091f \u0914\u0930 \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u092c\u0948\u0932\u0947\u0902\u0938 \u0905\u0928\u0941\u092a\u0932\u092c\u094d\u0927 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092f\u093e\u0928\u0940 \u0915\u0949\u0932\u092e 8 \u092e\u093e\u0907\u0928\u0938 \u0915\u0949\u0932\u092e \u0928\u0902 9 \u092c\u0948\u0932\u0947\u0902\u0938 \u092f\u093e \u0938\u094d\u091f\u0947\u091f \u0935\u0948\u091f \/ \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0938\u094d\u0935\u0940\u0915\u093e\u0930\u094d\u092f \u0939\u0948 \u091c\u0948\u0938\u0947 \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u091c\u094b \u0915\u0949\u0932\u092e 10 \u092e\u0947\u0902 \u092a\u0930\u093f\u0932\u0915\u094d\u0937\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"462\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-6-1024x462-1.png\" alt=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-7403\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-6-1024x462-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-6-1024x462-1-300x135.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-6-1024x462-1-768x347.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure><\/div>\n\n\n\n<h3>3. \u0938\u094d\u091f\u0949\u0915 140 (3), 140 (4) (\u092c\u0940) \u0914\u0930 140 (6) \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0907\u0928\u092a\u0941\u091f \u0915\u093e \u0935\u093f\u0935\u0930\u0923<\/h3>\n\n\n\n<p>\u092f\u0939 \u0916\u0902\u0921 \u090f\u0915 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0921\u0940\u0932\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u0948 \u091c\u094b \u092a\u0939\u0932\u0947 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0925\u093e \u0914\u0930 \u091b\u0942\u091f \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928 \u092e\u0947\u0902 \u0915\u093e\u092e \u0915\u0930 \u0930\u0939\u093e \u0925\u093e\u0964 \u092f\u0939 \u0939\u093f\u0938\u094d\u0938\u093e \u0936\u0947\u092f\u0930\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0907\u0928\u092a\u0941\u091f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u092e\u093e\u0902\u0917\u0924\u093e \u0939\u0948\u0964 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u092f\u0939 \u092d\u093e\u0917 \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u094b \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0939\u0940\u0902 \u0925\u0940\u0964<\/li><li>\u091b\u0942\u091f \u0935\u093e\u0932\u0947 \u092e\u093e\u0932 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e\u0964<\/li><li>\u0930\u093f\u092f\u093e\u092f\u0924\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e\u0964<\/li><li>\u091c\u094b \u0915\u0949\u0928\u094d\u091f\u094d\u0930\u0948\u0915\u094d\u091f \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e \u0914\u0930 \u0905\u092d\u092f (\u092c\u093f\u0932\u094d\u0921\u0930\u094b\u0902) \u092f\u093e \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e \u0930\u0939\u093e \u0925\u093e\u0964<\/li><li>\u092a\u0939\u0932\u0947 \u091a\u0930\u0923 \u0915\u093e \u0921\u0940\u0932\u0930 \u092f\u093e \u0926\u0942\u0938\u0930\u093e \u0938\u094d\u091f\u0947\u091c \u0921\u0940\u0932\u0930 \u092f\u093e\u0964<\/li><li>\u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0906\u092f\u093e\u0924\u0915 \u092f\u093e\u0964<\/li><li>\u090f\u0915 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0915\u093e \u090f\u0915 \u0921\u093f\u092a\u094b\u0964<\/li><\/ul>\n\n\n\n<p>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u092e\u0947\u0902 \u0938\u0947 \u0915\u094b\u0908 \u092d\u0940 \u0938\u0924\u094d\u092f \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0947 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 140 (3) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0939\u0948\u0902\u0964 \u092f\u0939 \u090f\u0915 \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0930 \u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0914\u0930 \u091b\u0942\u091f \u0935\u093e\u0932\u0947 \u092e\u093e\u0932 \u0926\u094b\u0928\u094b\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e \u092f\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0914\u0930 \u0938\u093e\u0925 \u0939\u0940 \u091b\u0942\u091f \u0935\u093e\u0932\u0940 \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e\u0964 \u0914\u0930 \u0938\u094d\u091f\u0949\u0915 \/ \u0907\u0928\u092a\u0941\u091f \u092e\u0947\u0902 \u0915\u0930 \u091c\u094b \u092a\u0941\u0930\u093e\u0928\u0947 \u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u091b\u0942\u091f \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e, \u0932\u0947\u0915\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0905\u0925\u0935\u093e CGST \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 180 (4) (\u092c\u0940) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930:-<\/strong> \u092a\u0941\u0930\u093e\u0928\u093e \u0936\u093e\u0938\u0928 \u090f\u0915 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 (\u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0926\u0930 \u092f\u093e \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0930\u093e\u0936\u093f \u092a\u0930 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928) \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0930 \u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090f\u0915 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0926\u093e\u0924\u093e \u0939\u094b\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948\u0964 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0938\u092d\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0907\u0928 \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u092a\u0930 \u0909\u0928\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0947 \u0917\u090f \u0936\u0947\u092f\u0930\u094b\u0902 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u092a\u093e\u0924\u094d\u0930 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u0910\u0938\u0947 \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092f\u093e \u0909\u092a\u092f\u094b\u0917 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0964<\/li><li>\u0909\u0928\u0915\u0947 \u092a\u093e\u0938 \u0910\u0938\u0947 \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0932\u093f\u090f \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092b\u0940\u0938 \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0947 \u091a\u093e\u0932\u093e\u0928 \u092f\u093e \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0939\u0948\u0902\u0964<\/li><li>\u092f\u0947 \u091a\u093e\u0932\u093e\u0928 \u092f\u093e \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c 30 \u091c\u0942\u0928 2017 \u0938\u0947 12 \u092e\u0939\u0940\u0928\u0947 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tab)\">\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e<\/a> \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0928\u0939\u0940\u0902 \u091a\u0941\u0928\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p>\u0938\u0902\u0915\u094d\u0937\u0947\u092a \u092e\u0947\u0902 \u092f\u0947 \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0938\u094d\u091f\u0949\u0915 \u0925\u0947, \u0932\u0947\u0915\u093f\u0928 \u0909\u0928\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0910\u0938\u0947 \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0905\u0938\u092e\u0930\u094d\u0925 \u0939\u0948\u0902 \u091c\u094b \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 1 (i) \u0914\u0930 (iii) \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h4>i) 1 (i) \u092e\u0947\u0902 \u0926\u093e\u0935\u093e \u0915\u093f\u090f \u0917\u090f \u0932\u094b\u0917\u094b\u0902 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0939\u0948\u0964 (\u090a\u092a\u0930 \u0926\u0947\u0916\u0947\u0902)<\/h4>\n\n\n\n<p>\u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902:-<\/p>\n\n\n\n<ul><li><a rel=\"noreferrer noopener\" aria-label=\"\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\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%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/#:~:text=%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%95%E0%A4%BE%20%E0%A4%AB%E0%A5%81%E0%A4%B2%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE,HSN)%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87%20%E0%A4%97%E0%A4%8F%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a> (6 \u0905\u0902\u0915\u094b\u0902 \u0915\u0947 \u0938\u094d\u0924\u0930 \u092a\u0930)<\/li><li>\u0907\u0915\u093e\u0908\u0964<\/li><li>\u092e\u093e\u0924\u094d\u0930\u093e\u0964<\/li><li>\u092e\u0942\u0932\u094d\u092f\u0964<\/li><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0906\u0926\u093e\u0928\u094b\u0902 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u092f\u094b\u0917\u094d\u092f \u092a\u093e\u0924\u094d\u0930\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"672\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-7-complete-1024x672-1.png\" alt=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-7408\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-7-complete-1024x672-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-7-complete-1024x672-1-300x197.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-7-complete-1024x672-1-768x504.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<p>\u092d\u093e\u0917 7A \u0935\u0939 \u0938\u094d\u0925\u093e\u0928 \u0939\u0948 \u091c\u0939\u093e\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u091a\u093e\u0932\u093e\u0928 \u092f\u093e \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0938\u0947\u0935\u093e 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aria-label=\"\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B8-2-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e<\/a> \u092d\u0940 \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u091c\u093f\u0938 \u092a\u0930 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947\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>ii) \u0907\u0928\u092a\u0941\u091f \u092f\u093e \u0907\u0928\u092a\u0941\u091f \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f VAT \u0914\u0930 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930, \u091c\u0939\u093e\u0902 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0902\u0964<\/h4>\n\n\n\n<p>\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u092e\u0947\u0902 \u091a\u093e\u0932\u093e\u0928 \u0926\u0930\u094d\u091c \u0939\u094b\u0928\u0947 \u0915\u0947 1 \u0938\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0909\u0928\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u092f\u094b\u0917\u094d\u092f \u0915\u0930\u094d\u0924\u0935\u094d\u092f\u094b\u0902 \u0914\u0930 \u0915\u0930\u094b\u0902 \u0915\u093e \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u092f\u0939 \u0938\u094d\u0925\u093f\u0924\u093f \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 180 (5) \u0915\u0947 \u0924\u0939\u0924 \u0906\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f:-<\/p>\n\n\n\n<ul><li>\u0915\u0949\u0932\u092e 1 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u093e \u0928\u093e\u092e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0914\u0930 \u091a\u093e\u0932\u093e\u0928 \u0924\u093f\u0925\u093f \u0915\u094b \u0915\u094d\u0930\u092e\u0936\u0903 \u0915\u0949\u0932\u092e 2 \u0914\u0930 3 \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e 4-7 \u092e\u0947\u0902, \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u091c\u094b \u0935\u093f\u0935\u0930\u0923, \u092e\u093e\u0924\u094d\u0930\u093e (\u092f\u0926\u093f \u092e\u093e\u0932), \u092e\u093e\u092a \u0915\u0940 \u0907\u0915\u093e\u0908 (\u092f\u0926\u093f \u092e\u093e\u0932), \u0914\u0930 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u094b\u0917\u093e\u0964<\/li><li>\u092f\u094b\u0917\u094d\u092f \u0915\u0930\u094d\u0924\u0935\u094d\u092f\u094b\u0902 \u0915\u094b \u0915\u0949\u0932\u092e 8 \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e 9 \u092e\u0947\u0902 \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092a\u0930 \u0935\u0948\u091f \/ \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0905\u0902\u0924\u093f\u092e \u0915\u0949\u0932\u092e \u092e\u0947\u0902, \u0910\u0938\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0916\u093e\u0924\u0947 \u0915\u0940 \u092a\u0941\u0938\u094d\u0924\u0915\u094b\u0902 \u092e\u0947\u0902 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0926\u0930\u094d\u091c \u0915\u0940 \u091c\u093e\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 [\u092f\u0926\u093f \u092f\u0939 1 \u091c\u0941\u0932\u093e\u0908 \u0938\u0947 30 \u0926\u093f\u0928\u094b\u0902 (\u092f\u093e 30 \u0926\u093f\u0928\u094b\u0902 \u0924\u0915 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0915\u094b\u0908 \u090f\u0915\u094d\u0938\u091f\u0947\u0902\u0936\u0928) \u0915\u0947 \u092c\u093e\u0926 \u0939\u0948, \u0924\u094b \u0906\u092a \u0907\u0938\u0915\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092f\u094b\u0917\u094d\u092f \u0928\u0939\u0940\u0902 \u0939\u0948\u0902\u0964]<\/li><\/ul>\n\n\n\n<h4>iii) \u0935\u0948\u091f \u0914\u0930 \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u091a\u093e\u0932\u093e\u0928\u0964<\/h4>\n\n\n\n<p>\u0935\u0948\u091f \u0914\u0930 \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u091a\u093e\u0932\u093e\u0928 \/ \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u092e\u0930\u094d\u0925\u093f\u0924 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092c\u0941\u0915\u0915\u0940\u092a\u093f\u0902\u0917 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \/ \u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0927\u093e\u0930\u093e 140 (3), 140 (4) (\u092c\u0940) \u0914\u0930 140 (6) \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>\u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u091c\u0948\u0938\u0947 \u0915\u093f \u0935\u093f\u0935\u0930\u0923, \u0907\u0915\u093e\u0908, \u0906\u092f\u094b\u091c\u093f\u0924 \u092e\u093e\u0932 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e, \u092e\u093e\u0932 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 (\u0935\u0948\u091f \u092f\u093e \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938) \u0915\u0949\u0932\u092e 1-5 \u092e\u0947\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0938\u094d\u0924\u0902\u092d 6 \u092e\u0947\u0902, \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0926\u093e\u0935\u093e \u0915\u093f\u090f \u0917\u090f \u0915\u0941\u0932 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e 7 \u092e\u0947\u0902, \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 (\u092a\u0941\u0930\u093e\u0928\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940) \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0932\u0947\u0915\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092f\u0939 <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> \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u092a\u093e\u0924\u094d\u0930 \u0939\u0948 \u092f\u0926\u093f \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0939\u0948\u0902 \u092f\u093e \u091c\u0939\u093e\u0902 \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u092e\u0947\u0902 \u090f\u0915 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0921\u0940\u0932\u0930 \u0905\u092c \u090f\u0915 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 8 \u092e\u0947\u0902 \u0936\u0947\u0937 \u0930\u093e\u0936\u093f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.2\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 (opens in a new tab)\">\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/a>\/<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\/#2.4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940  (opens in a new tab)\">\u092f\u0942\u091f\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092f\u094b\u0917\u094d\u092f \u0939\u094b\u0917\u0940\u0964<\/li><\/ul>\n\n\n\n<h4>iv) \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u092e\u0930\u094d\u0925\u093f\u0924 \u092e\u093e\u0932 \u0915\u093e \u0938\u094d\u091f\u0949\u0915\u0964<\/h4>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u092f\u093e \u0921\u0940\u0932\u0930 \u0939\u0948\u0902, \u091c\u094b \u092a\u0941\u0930\u093e\u0928\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0902 \u0914\u0930 \u091c\u0939\u093e\u0902 \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u091a\u093e\u0932\u093e\u0928 \u092f\u093e \u0905\u0928\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0928\u0939\u0940\u0902 \u0939\u0948\u0902, \u091c\u094b \u0935\u0948\u091f \/ \u090f\u0902\u091f\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u094d\u0930\u093e\u0902\u0938 2  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B8-2-%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE\/\" target=\"_blank\">\u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u094d\u0930\u093e\u0902\u0938 2 <\/a>\u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0905\u0925\u0935\u093e \u0915\u0943\u092a\u092f\u093e \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u0915\u093f \u0915\u094b\u0908 \u092d\u0940 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0907\u0938 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u094b \u0928\u0939\u0940\u0902 \u092d\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u092f\u0939 \u0909\u0928 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u0939\u093e\u0902 \u0935\u0948\u091f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u090f\u0915\u0932 \u092c\u093f\u0902\u0926\u0941 \u092a\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u0905\u0925\u0935\u093e \u0907\u0938 \u0935\u093f\u0915\u0932\u094d\u092a \u092e\u0947\u0902 \u0915\u0943\u092a\u092f\u093e \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u0917\u092f\u093e \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902:-<\/p>\n\n\n\n<ul><li>\u0935\u093f\u0935\u0930\u0923\u0964<\/li><li>\u0907\u0915\u093e\u0908\u0964<\/li><li>\u092e\u093e\u0924\u094d\u0930\u093e\u0964<\/li><li>\u092e\u0942\u0932\u094d\u092f\u0964<\/li><li>\u0915\u0930 \u091a\u0941\u0915\u093e\u092f\u093e \u0917\u092f\u093e\u0964<\/li><\/ul>\n\n\n\n<h3>4. \u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928 (\u0927\u093e\u0930\u093e 140 (8)) \u0915\u0947 \u0924\u0939\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u0915\u0943\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0935\u093e\u0932\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0964<\/h3>\n\n\n\n<p>\u092e\u094c\u091c\u0942\u0926\u093e \u0915\u093e\u0928\u0942\u0928 (\u0927\u093e\u0930\u093e 140 (8)) \u0915\u0947 \u0924\u0939\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u0915\u0943\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0935\u093e\u0932\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u093e\u092e \u0915\u0947 \u0935\u093f\u0915\u0932\u094d\u092a \u092e\u0947\u0902 \u092d\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e (\u0915\u0949\u0932\u092e 2) \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0905\u0902\u0924\u093f\u092e \u0938\u0947\u0935\u093e \u0915\u0930 \u0930\u093f\u091f\u0930\u094d\u0928 ST-3 \u0915\u0940 \u0915\u0930 \u0905\u0935\u0927\u093f \u091c\u094b \u0905\u092a\u094d\u0930\u0948\u0932 \u0938\u0947 \u091c\u0942\u0928 2017 \u0924\u0915 \u0939\u094b\u0917\u0940 (\u0915\u0949\u0932\u092e 3)<\/li><li>\u0905\u092a\u094d\u0930\u0948\u0932 \u0938\u0947 \u091c\u0942\u0928 2017 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0930\u093f\u091f\u0930\u094d\u0928 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0924\u093f\u0925\u093f\u0964 [\u0935\u093e\u092a\u0938\u0940 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 15 \u0905\u0917\u0938\u094d\u0924 2017 \u0939\u0948]\u0964 (\u0915\u0949\u0932\u092e 4)<\/li><li>CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0938\u092e\u093e\u092a\u0928 \u0936\u0947\u0937 ST-3 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0905\u092a\u094d\u0930\u0948\u0932-\u091c\u0942\u0928 2017 \u0915\u0947 \u0932\u093f\u090f \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u0964 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u0909\u0938\u0940 \u092a\u0948\u0928 \u0915\u0947 \u0938\u093e\u0925 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092d\u0947\u091c\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u092a\u0941\u0930\u093e\u0928\u0947 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f\u0915\u0943\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 (\u0915\u0949\u0932\u092e 5)<\/li><li>\u0909\u0928 \u0938\u092d\u0940 \u0936\u093e\u0916\u093e\u0913\u0902 (\u0930\u093f\u0938\u0940\u0935\u0930\u094b\u0902) \u0915\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u0915\u0943\u0924 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0925\u093e \u0914\u0930 \u0909\u0928\u0915\u0947 \u092a\u093e\u0938 \u090f\u0915 \u0939\u0940 \u092a\u0948\u0928 \u0925\u093e, \u091c\u093f\u0938\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 (\u0915\u0949\u0932\u092e 6)<\/li><li>\u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0935\u093f\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u0938\u0902\u0916\u094d\u092f\u093e \u0915\u0949\u0932\u092e 7 \u0914\u0930 \u0915\u0949\u0932\u092e 8 \u092e\u0947\u0902 \u0910\u0938\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e \u0928\u0902\u092c\u0930 9 \u092e\u0947\u0902 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0936\u093e\u0916\u093e \u0915\u094b \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0939\u0948\u0964 \u0915\u0949\u0932\u092e 9 \u0915\u093e \u0915\u0941\u0932 \u0915\u0949\u0932\u092e 5 \u0915\u0947 \u0915\u0941\u0932 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"530\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-8-complete-1024x530-1.png\" alt=\"\" class=\"wp-image-7411\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-8-complete-1024x530-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-8-complete-1024x530-1-300x155.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-8-complete-1024x530-1-768x398.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3>5. \u0928\u094c\u0915\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092d\u0947\u091c\u0947 \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/h3>\n\n\n\n<h4>i) \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0947\u091c\u093e<\/h4>\n\n\n\n<p>\u090f\u0915 \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u091c\u093f\u0938\u0928\u0947 \u0928\u094c\u0915\u0930\u0940 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094b \u092e\u093e\u0932 \u092d\u0947\u091c\u093e \u0939\u0948, \u0909\u0938 \u0935\u094d\u092f\u0924\u094d\u0915\u093f \u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u092d\u0930\u0928\u0947 \u0939\u094b\u0902\u0917\u0947:-<\/p>\n\n\n\n<ul><li>\u091c\u0949\u092c \u0935\u0930\u094d\u0915\u0930 \u0915\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\u0947\u0902 \u092f\u0926\u093f \u0935\u0939 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u091c\u0949\u092c \u0935\u0930\u094d\u0915\u0930 \u0915\u094b \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u091c\u093e\u0930\u0940 \u0915\u093f\u090f \u0917\u090f \u091a\u093e\u0932\u093e\u0928 \u0915\u093e \u092f\u0942\u0928\u093f\u0915 \u0928\u0902\u092c\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902 \u0914\u0930 \u0915\u0949\u0932\u092e 3 \u092e\u0947\u0902 \u091a\u093e\u0932\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0915\u0949\u0932\u092e 4 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0926\u0947\u0902 &#8211; \u091a\u093e\u0939\u0947 \u0935\u0939 \u0907\u0928\u092a\u0941\u091f\u0947\u0921 \/ \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \/ \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u0939\u094b\u0964<\/li><li>\u0915\u0949\u0932\u092e 5-9 \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%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/#:~:text=%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%95%E0%A4%BE%20%E0%A4%AB%E0%A5%81%E0%A4%B2%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE,HSN)%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87%20%E0%A4%97%E0%A4%8F%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 (opens in a new tab)\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a> \u0915\u0947 \u0938\u093e\u0925 \u091c\u0949\u092c \u0935\u0930\u094d\u0915\u0930 \u0915\u0947 \u092a\u093e\u0938 \u0930\u0916\u0947 \u0917\u090f \u0935\u093f\u0935\u0930\u0923, \u0935\u093f\u0935\u0930\u0923, \u091c\u0948\u0938\u0947 \u0915\u0947 \u0932\u093f\u090f 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\u0905\u0926\u094d\u0935\u093f\u0924\u0940\u092f \u0938\u0902\u0916\u094d\u092f\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902 \u0914\u0930 \u091a\u093e\u0932\u093e\u0928 \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u0915\u0949\u0932\u092e 3 \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e 4 \u092e\u0947\u0902 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0926\u0947\u0902 &#8211; \u091a\u093e\u0939\u0947 \u0935\u0939 \u0907\u0928\u092a\u0941\u091f\u0947\u0921 \/ \u0905\u0930\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \/ \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932 \u0939\u094b\u0964<\/li><li>\u0915\u0949\u0932\u092e 5-9 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0938\u093e\u0925 \u091c\u0949\u092c \u0935\u0930\u094d\u0915\u0930 \u0915\u0947 \u092a\u093e\u0938 \u0930\u0916\u0947 \u0917\u090f \u0935\u093f\u0935\u0930\u0923, \u0935\u093f\u0935\u0930\u0923, \u091c\u0948\u0938\u0947 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u092a \u0915\u0940 \u0907\u0915\u093e\u0908: \u0915\u093f\u0932\u094b\u0917\u094d\u0930\u093e\u092e, \u092c\u0915\u094d\u0938\u0947, \u091f\u0928, \u092e\u093e\u0924\u094d\u0930\u093e \u0914\u0930 \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0938\u093e\u0925 \u0906\u0917\u0947 \u0915\u0947 \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"306\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-9-com-1024x306-1.png\" alt=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-7414\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-9-com-1024x306-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-9-com-1024x306-1-300x90.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-9-com-1024x306-1-768x230.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<h3>6. \u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0927\u093e\u0930\u093e 142 (14) \u092e\u0947\u0902 \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0915\u0940 \u0913\u0930 \u0938\u0947 \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u092e\u093e\u0932 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964 <\/h3>\n\n\n\n<p>\u0927\u093e\u0930\u093e 142 (14) \u092e\u0947\u0902 \u0915\u0939\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u092f\u0926\u093f \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u094b\u0908 \u092d\u0940 \u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 \u0928\u093f\u092f\u0924 \u0926\u093f\u0928 \u092a\u0930 \u090f\u091c\u0947\u0902\u091f \u0915\u0947 \u092a\u0930\u093f\u0938\u0930 \u092e\u0947\u0902 \u092a\u0921\u093c\u093e \u0939\u094b, \u0924\u094b \u090f\u091c\u0947\u0902\u091f \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092f\u093e \u092a\u0942\u0901\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u091a\u0941\u0915\u093e\u090f \u0917\u090f \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947 \u0938\u0915\u0924\u093e \u0939\u0948, \u091c\u092c \u0935\u0939 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0936\u0930\u094d\u0924\u0947\u0901 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u090f\u091c\u0947\u0902\u091f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0964<\/li><li>\u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0914\u0930 \u090f\u091c\u0947\u0902\u091f \u0926\u094b\u0928\u094b\u0902 \u0915\u094b 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0910\u0938\u0947 \u090f\u091c\u0947\u0902\u091f \u0915\u0947 \u092a\u093e\u0938 \u092a\u0921\u093c\u0947 \u092e\u093e\u0932 \u092f\u093e \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u0938\u094d\u091f\u0949\u0915 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<\/li><li>1 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092f\u093e \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u091a\u093e\u0932\u093e\u0928 12 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u091c\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u0915\u093f\u090f \u0917\u090f \u0925\u0947\u0964<\/li><li>\u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u092f\u093e \u0924\u094b \u0909\u0932\u091f \u0917\u092f\u093e \u0939\u0948 (\u092f\u0926\u093f \u090f\u092f\u0942 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948) \u092f\u093e \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0932\u093e\u092d \u0928\u0939\u0940\u0902 \u0909\u0920\u093e\u092f\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h4>i) \u090f\u091c\u0947\u0902\u091f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923<\/h4>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u090f\u091c\u0947\u0902\u091f \u0939\u0948\u0902, \u0924\u094b \u0906\u092a\u0915\u094b \u092a\u094d\u0930\u0927\u093e\u0928\u093e\u091a\u093e\u0930\u094d\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0947 \u0917\u090f \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0928\u093e \u0939\u094b\u0917\u093e \u091c\u094b 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0915\u094d\u0930\u092e \u0938\u0902\u0916\u094d\u092f\u093e 10 (\u090f) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0905\u0928\u0938\u094b\u0932\u094d\u0921 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902 \u092e\u0942\u0932\u0927\u0928 \u0915\u093e GSTIN \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0915\u0949\u0932\u092e \u092e\u0947\u0902 3-7 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0947 \u0917\u090f \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902, \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0940 \u090f\u0915 \u0907\u0915\u093e\u0908, \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u0932\u094b\u0917\u094d\u0930\u093e\u092e, \u092c\u0915\u094d\u0938\u0947, \u091f\u0928, \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0940 \u0917\u0908 \u092e\u093e\u0924\u094d\u0930\u093e \u0914\u0930 \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0909\u0938\u0940 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938: \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h4>ii) \u090f\u091c\u0947\u0902\u091f \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0947 \u0917\u090f \u092e\u0942\u0932\u0927\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0947\u091c\u093e \u0917\u092f\u093e \u092e\u093e\u0932\u0964<\/h4>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a\u0915\u094b 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0938\u0940\u0930\u093f\u092f\u0932 \u0928\u0902\u092c\u0930 10 (\u092c\u0940) \u092e\u0947\u0902 \u090f\u091c\u0947\u0902\u091f \u0915\u094b \u092d\u0947\u091c\u0947 \u0917\u090f \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<ul><li>\u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902 \u092e\u0942\u0932\u0927\u0928 \u0915\u093e GSTIN \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><li>\u0915\u0949\u0932\u092e \u092e\u0947\u0902 3-7 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0947 \u0917\u090f \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902, \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0940 \u090f\u0915 \u0907\u0915\u093e\u0908: \u0915\u093f\u0932\u094b\u0917\u094d\u0930\u093e\u092e, \u092c\u0915\u094d\u0938\u0947, \u091f\u0928, \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0927\u093e\u0930\u0923 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u092e\u093e\u0924\u094d\u0930\u093e, \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0909\u0938 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0906\u092a\u0915\u0947 \u090f\u091c\u0947\u0902\u091f \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"384\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-10-com-1024x384-1.png\" alt=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-7415\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-10-com-1024x384-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-10-com-1024x384-1-300x113.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-10-com-1024x384-1-768x288.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<h3>7. \u0927\u093e\u0930\u093e 142 (11) (\u0917) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u090b\u0923 \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/h3>\n\n\n\n<p>\u092f\u0939 \u0920\u0947\u0915\u0947\u0926\u093e\u0930 \u0915\u0947 \u0915\u093e\u092e \u0915\u0947 \u0932\u093f\u090f \u0939\u0948 \u091c\u0939\u093e\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0935\u0948\u091f \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0926\u094b\u0928\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u0914\u0930 1 \u091c\u0941\u0932\u093e\u0908 \u0915\u0947 \u092c\u093e\u0926 \u0915\u0940 \u0917\u0908 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0938\u0940\u092e\u093e \u0924\u0915 \u0935\u0948\u091f \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0909\u0938\u0947 \u0932\u0947\u0928\u0947 \u0915\u093e \u0939\u0915\u0926\u093e\u0930 \u0939\u094b\u0917\u093e\u0964 \u092f\u0939\u093e\u0902 \u0906\u092a\u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u0947 \u0917\u090f \u0935\u093f\u0935\u0930\u0923 \u0926\u0947\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0915\u0949\u0932\u092e 1 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e \u092f\u093e \u091f\u093f\u0928 (\u0930\u093e\u091c\u094d\u092f \u0935\u0948\u091f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e)<\/li><li>\u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0938\u0902\u0916\u094d\u092f\u093e\u0964<\/li><li>\u0915\u094d\u0930\u092e\u0936\u0903 \u0915\u0949\u0932\u092e 4 \u0914\u0930 5 \u092e\u0947\u0902 \u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0914\u0930 \u091a\u093e\u0932\u093e\u0928 \u0924\u093f\u0925\u093f\u0964<\/li><li>\u0915\u0949\u0932\u092e 6 \u092e\u0947\u0902 \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>1 \u091c\u0941\u0932\u093e\u0908 2017 \u0915\u0947 \u092c\u093e\u0926 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0938\u0940\u092e\u093e \u0924\u0915 VAT \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0905\u0902\u0924\u093f\u092e \u0915\u0949\u0932\u092e \u092e\u0947\u0902, \u0907\u0938\u0947 \u0915\u094d\u0930\u092e\u0936\u0903 SGST \u0914\u0930 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h3>8. 1 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u091b\u0939 \u092e\u0939\u0940\u0928\u0947 \u092a\u0939\u0932\u0947 \u0905\u0928\u0941\u092e\u094b\u0926\u0928 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092d\u0947\u091c\u0947 \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 (\u0927\u093e\u0930\u093e 142 (12))<\/h3>\n\n\n\n<p>\u092f\u0939 \u0909\u0928 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0939\u0948 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0905\u0928\u0941\u092e\u094b\u0926\u0928 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u092a\u0939\u0932\u0947 6 \u092e\u0939\u0940\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0936\u093f\u092a \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u0906\u0935\u0936\u094d\u092f\u0915 \u0925\u093e:-<\/p>\n\n\n\n<ul><li>\u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902 \u0915\u0949\u0932\u092e \u0938\u0902\u0916\u094d\u092f\u093e, \u091c\u093f\u0938\u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0938\u093e\u092e\u093e\u0928 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 3 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u0915\u0940 \u0924\u093e\u0930\u0940\u0916 \u092e\u0947\u0902, \u0935\u0939 \u0924\u093e\u0930\u0940\u0916 \u091c\u093f\u0938 \u092a\u0930 \u092e\u093e\u0932 \u092d\u0947\u091c \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 4 \u092e\u0947\u0902, \u092e\u093e\u0932 \u0915\u0947 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u0915\u093e GSTIN \u092f\u0926\u093f \u092f\u0939 \u0932\u093e\u0917\u0942 \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 5 \u092e\u0947\u0902 \u0916\u0947\u092a \u0915\u093e \u0928\u093e\u092e \u0914\u0930 \u092a\u0924\u093e\u0964<\/li><li>\u0915\u0949\u0932\u092e 6-10 \u092e\u0947\u0902 &#8211; <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%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/#:~:text=%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%95%E0%A4%BE%20%E0%A4%AB%E0%A5%81%E0%A4%B2%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE,HSN)%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87%20%E0%A4%97%E0%A4%8F%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 (opens in a new tab)\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a> \u091c\u0948\u0938\u0947 \u092e\u093e\u0932 \u0915\u093e \u0935\u093f\u0935\u0930\u0923, \u092e\u093e\u0932 \u0915\u093e \u0935\u093f\u0935\u0930\u0923, \u092f\u0942\u0928\u093f\u091f, \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0915\u093f\u0932\u094b\u0917\u094d\u0930\u093e\u092e \/ \u092e\u093e\u0909\u0902\u091f, \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u093f\u090f \u0917\u090f \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0914\u0930 \u0905\u0902\u0924 \u092e\u0947\u0902 \u092d\u0947\u091c\u0947 \u0917\u090f \u092e\u093e\u0932 \u0915\u093e \u0915\u0941\u0932 \u092e\u0942\u0932\u094d\u092f\u0964<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"520\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-11-12-final-1024x520-1.png\" alt=\"\" class=\"wp-image-7416\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-11-12-final-1024x520-1.png 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-11-12-final-1024x520-1-300x152.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/tran-11-12-final-1024x520-1-768x390.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<h2 id=\"6\">\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u090f\u0915 \u0921\u0940\u0932\u0930 \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u0915\u093f\u092f\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u092a\u0941\u0930\u093e\u0928\u0947 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0905\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0925\u093e\u0964 \u091c\u093f\u0928 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092a\u093e\u0938 30 \u091c\u0942\u0928 2017 \u0915\u094b \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u0932\u093f\u090f \u0935\u0948\u091f \u092f\u093e \u090f\u0915\u094d\u0938\u093e\u0907\u091c \u091a\u093e\u0932\u093e\u0928 \u0928\u0939\u0940\u0902 \u0925\u093e, \u0935\u0947 \u0905\u092a\u0928\u0947 \u0938\u093e\u0925 \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0932\u0947\u0915\u093f\u0928 \u0927\u094d\u092f\u093e\u0928 \u0930\u0939\u0947, \u090f\u0915 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 TRAN &#8211; 2 \u0926\u093e\u0916\u093f\u0932 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u0915\u094b \u0939\u0930 \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u090f\u0915 \u0921\u0940\u0932\u0930 \u092f\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f, \u091c\u092c \u0938\u094d\u091f\u0949\u0915 \u0915\u094b \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0935\u0930\u0923 \u0915\u0940 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0930\u0928\u093e \u0905\u0925\u0935\u093e \u0909\u0938\u0947 \u0928\u0940\u091a\u0947 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0936\u0930\u094d\u0924\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e:-<\/p>\n\n\n\n<ul><li>\u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \/ \u0935\u0948\u091f \u0938\u0947 \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u091b\u0942\u091f \u0928\u0939\u0940\u0902 \u0926\u0940 \u0917\u0908 \u0925\u0940 \u092f\u093e \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \/ \u0935\u0948\u091f \u0915\u0947 \u0924\u0939\u0924 \u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 \u0938\u093e\u092e\u093e\u0928 \u0925\u0947\u0964<\/li><li>\u092f\u0939 \u092f\u094b\u091c\u0928\u093e 1 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u0915\u0947\u0935\u0932 6 \u092e\u0939\u0940\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u091c\u093f\u0938\u0915\u093e \u0905\u0930\u094d\u0925 \u0939\u0948 \u0915\u093f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0926\u093f\u0938\u0902\u092c\u0930 \u0915\u0947 \u0905\u0902\u0924 \u0924\u0915 \u0938\u094d\u091f\u0949\u0915 \u0915\u094b \u092e\u0902\u091c\u0942\u0930\u0940 \u0926\u0947\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u090f\u0915 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0939\u0948 \u091c\u094b \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u092e\u093e\u0932 \u0915\u093e \u0938\u094d\u091f\u0949\u0915 \u091c\u093f\u0938 \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948 \u0909\u0938\u0947 \u0907\u0938 \u0924\u0930\u0939 \u0938\u0947 \u0938\u0902\u0917\u094d\u0930\u0939\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0935\u0939 \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u092a\u0939\u091a\u093e\u0928\u093e \u091c\u093e \u0938\u0915\u0947\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"7\">\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u092e\u0947\u0902 \u092d\u0930\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0935\u093f\u0935\u0930\u0923 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<ul><li><strong>\u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928:-<\/strong> \u0905\u092a\u0928\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0902\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%B0-%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF-%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BF\/#:~:text=%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81%20%E0%A4%8F%E0%A4%B5%E0%A4%82%20%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE%20%E0%A4%95%E0%A4%B0%20%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80,%E0%A4%A4%E0%A4%B9%E0%A4%A4%20%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A5%83%E0%A4%A4%20%E0%A4%B9%E0%A5%8B%E0%A4%A8%E0%A4%BE%20%E0%A4%86%E0%A4%B5%E0%A4%B6%E0%A5%8D%E0%A4%AF%E0%A4%95%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u093e \u0928\u093e\u092e:- \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u0928\u093e\u092e \u0926\u0930\u094d\u091c \u0915\u0930\u0947\u0902\u0964<\/li><li><strong>\u0915\u0930 \u0905\u0935\u0927\u093f:-<\/strong> \u0909\u0938 \u092e\u0939\u0940\u0928\u0947 \u0914\u0930 \u0935\u0930\u094d\u0937 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u0930\u0947\u0902 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u092f\u0939 \u092b\u0949\u0930\u094d\u092e \u0926\u093e\u0916\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0939\u0948\u0964<\/li><li>1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u0938\u094d\u091f\u0949\u0915 \u092a\u0930 \u0930\u0916\u0947 \u0917\u090f \u0907\u0928\u092a\u0941\u091f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\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%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95-%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0\/\" target=\"_blank\">\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u0930<\/a> \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u090f \u0917\u090f \u0915\u0930 \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u091a\u093e\u0932\u093e\u0928 \/ \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<p>\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930) \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0926\u093f\u0916\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u0939\u093e\u092f\u0915 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0938\u094d\u091f\u0949\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0906\u092a\u0915\u0947 \u092a\u093e\u0938 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0926\u093f\u0916\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0915\u094b\u0908 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b \u0906\u092a\u0915\u094b \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0935\u093f\u0935\u0930\u0923 \u092d\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u092f\u0939\u093e\u0901 \u0906\u092a\u0915\u094b \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0928\u093f\u092e\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0938\u0947 \u0926\u0947\u0928\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0915\u0949\u0932\u092e 1 \u092e\u0947\u0902, \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0936\u0941\u0930\u0941\u0906\u0924\u0940 \u0938\u094d\u091f\u0949\u0915 \u0915\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\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%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/#:~:text=%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%95%E0%A4%BE%20%E0%A4%AB%E0%A5%81%E0%A4%B2%20%E0%A4%AB%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AE,HSN)%20%E0%A4%95%E0%A5%8B%E0%A4%A1%20%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87%20%E0%A4%97%E0%A4%8F%20%E0%A4%B9%E0%A5%88%E0%A5%A4\" target=\"_blank\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a>\u0964<\/li><li>\u0915\u0949\u0932\u092e 2 \u092e\u0947\u0902, \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0930\u0902\u092d\u093f\u0915 \u0938\u094d\u091f\u0949\u0915 \u0915\u0940 \u092e\u093e\u092a \u0915\u0940 \u0907\u0915\u093e\u0908\u0964 <\/li><li>\u0915\u0949\u0932\u092e 3 \u092e\u0947\u0902, \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u0930\u0902\u092d\u093f\u0915 \u0938\u094d\u091f\u0949\u0915 \u0935\u0949\u0932\u094d\u092f\u0942\u092e\u0964 <\/li><li>\u0915\u0949\u0932\u092e 4 \u092e\u0947\u0902, \u090f\u0915 \u092e\u0939\u0940\u0928\u0947 \u092e\u0947\u0902 \u092c\u093f\u0915\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e\u0964<\/li><li>\u0915\u0949\u0932\u092e 5 \u092e\u0947\u0902, \u092e\u0939\u0940\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0947\u091a\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f\u0964<\/li><li>\u0938\u094d\u0924\u0902\u092d 6 \u092e\u0947\u0902, \u092f\u0926\u093f \u092c\u0947\u091a\u093e \u0917\u092f\u093e \u0907\u0902\u091f\u094d\u0930\u093e \u0930\u093e\u091c\u094d\u092f <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u0940\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\/#2.1\" target=\"_blank\">\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/a>\u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0949\u0932\u092e 7 \u092e\u0947\u0902, \u092f\u0926\u093f \u0938\u093e\u092e\u093e\u0928 \u092c\u0947\u091a\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0905\u0902\u0924\u0930\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u0947\u091a\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f <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>\u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>\u0915\u0949\u0932\u092e 8 \u092e\u0947\u0902, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u0907\u0928\u092a\u0941\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f) \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<ul><li>\u092f\u0926\u093f \u0915\u0949\u0932\u092e 6 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 9% \u092f\u093e \u0905\u0927\u093f\u0915 \u0939\u0948, \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0906\u0908\u091f\u0940\u0938\u0940 60% \u0915\u0949\u0932\u092e 6 \u0939\u0948\u0964 \u092f\u0926\u093f \u0928\u0939\u0940\u0902, \u0924\u094b \u092f\u0939 \u0915\u0949\u0932\u092e 6% \u0915\u093e% \u0939\u0948\u0964<\/li><li>\u092f\u0926\u093f \u0938\u094d\u0924\u0902\u092d 7 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 18% \u092f\u093e \u0905\u0927\u093f\u0915 \u0939\u0948, \u0924\u094b \u0906\u0908\u091f\u0940\u0938\u0940 30% \u0915\u093e \u0926\u093e\u0935\u093e \u0938\u094d\u0924\u0902\u092d 7 \u0939\u0948\u0964 \u092f\u0926\u093f \u0928\u0939\u0940\u0902, \u0924\u094b \u092f\u0939 \u0915\u0949\u0932\u092e 7 \u0915\u093e 20% \u0939\u0948\u0964<\/li><\/ul><\/li><li>\u0915\u0949\u0932\u092e 9 \u092e\u0947\u0902, \u0915\u0949\u0932\u092e 3 \u092e\u0947\u0902 \u092e\u093e\u0928 \u0938\u0947 \u0918\u091f\u093e\u0915\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0936\u0941\u0930\u0941\u0906\u0924\u0940 \u0938\u094d\u091f\u0949\u0915 \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e 3. (\u0938\u094d\u0924\u0902\u092d \u0938\u0902\u0916\u094d\u092f\u093e 4 \u0936\u0942\u0928\u094d\u092f \u0938\u0947 \u0938\u094d\u0924\u0902\u092d 3)<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1015\" height=\"567\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/Tran-21.png\" alt=\"\" class=\"wp-image-7421\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/Tran-21.png 1015w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/Tran-21-300x168.png 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/Tran-21-768x429.png 768w\" sizes=\"(max-width: 1015px) 100vw, 1015px\" \/><\/figure><\/div>\n\n\n\n<h2 id=\"8\">\u0905\u0928\u0935\u093e\u0902\u091f\u0947\u0921 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/h2>\n\n\n\n<p>\u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 100% \u092a\u0942\u0930\u094d\u0935 GST \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f ITC \u0909\u092a\u0932\u092c\u094d\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u092f\u0926\u093f \u0915\u093f\u0938\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u0947 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928 \u0916\u0930\u0940\u0926\u093e \u0939\u0948 \u0914\u0930 \u0916\u0930\u0940\u0926 \u092a\u0930 \u091a\u0941\u0915\u093e\u090f \u0917\u090f \u0915\u0930 \u0915\u0940 \u0915\u0941\u0932 \u0930\u093e\u0936\u093f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b \u0936\u0947\u0937 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928, \u091a\u093e\u0932\u093e\u0928-\u0935\u093e\u0930 \u0935\u093f\u0935\u0930\u0923 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<ul><li>\u0915\u0941\u0932 \u0938\u0947\u0928\u0935\u0948\u091f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0910\u0938\u0947 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964<\/li><li>\u092a\u0939\u0932\u0940 \u091c\u0941\u0932\u093e\u0908 \u0924\u0915 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u092f\u093e \u092f\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964<\/li><li>\u0936\u0947\u0937 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0940 \u0930\u093e\u0936\u093f \u092a\u0939\u0932\u0940 \u091c\u0941\u0932\u093e\u0908 \u0924\u0915 \u0905\u0928\u0941\u092a\u0932\u092c\u094d\u0927 \u092f\u093e \u0905\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h3>1. \u0928\u094c\u0915\u0930\u0940 \u0915\u0947 \u0915\u093e\u092e \u0915\u0947 \u0932\u093f\u090f \u092d\u0947\u091c\u093e \u092f\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e \u0938\u094d\u091f\u0949\u0915<\/h3>\n\n\n\n<p>\u091c\u092c \u0915\u093f\u0938\u0940 \u092c\u0921\u093c\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0928\u0947 \u0905\u092a\u0928\u093e \u092e\u093e\u0932 \u0915\u093e\u092e \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0947 \u092a\u093e\u0938 \u0915\u093e\u092e \u0915\u0947 \u0932\u093f\u090f \u092d\u0947\u091c\u093e \u0939\u0948 \u0914\u0930 1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u0936\u094d\u0930\u092e\u093f\u0915 \u0915\u0947 \u092a\u093e\u0938 \u0910\u0938\u093e \u092e\u093e\u0932 \u0906\u092f\u093e \u0939\u0948, \u0924\u094b \u092f\u0939 \u092a\u094d\u0930\u092e\u0941\u0916 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u093e \u0917\u092f\u093e \u0938\u094d\u091f\u0949\u0915 \u092d\u0940 \u0939\u0948, \u091c\u093f\u0938 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0932\u0940\u0921 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0914\u0930 \u0928\u094c\u0915\u0930\u0940 \u0915\u093e\u0930\u094d\u092f\u0915\u0930\u094d\u0924\u093e \u0926\u094b\u0928\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<ul><li>\u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0915\u0940 \u0913\u0930 \u0938\u0947 \u090f\u0915 \u0928\u094c\u0915\u0930\u0940 \u0915\u093e\u0930\u094d\u092f\u0915\u0930\u094d\u0924\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u0902\u0917\u0920\u093f\u0924\u0964<\/li><li>\u091c\u0949\u092c \u0935\u0930\u094d\u0915\u0930 \u0915\u094b \u091c\u0949\u092c \u0935\u0930\u094d\u0915 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092d\u0947\u091c\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u092b\u093e\u0930\u094d\u092e \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0935\u093f\u0935\u0930\u0923 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0902:-<\/strong><\/p>\n\n\n\n<ul><li>\u091a\u093e\u0932\u093e\u0928 \u0938\u0902\u0916\u094d\u092f\u093e \u0914\u0930 \u0926\u093f\u0928\u093e\u0902\u0915\u0964<\/li><li> \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 (\u0915\u091a\u094d\u091a\u093e \u092e\u093e\u0932, \u0905\u0930\u094d\u0926\u094d\u0927-\u0924\u0948\u092f\u093e\u0930 \/ \u0924\u0948\u092f\u093e\u0930 \u092e\u093e\u0932)<\/li><li> \u092e\u093e\u0932 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 &#8211; \u090f\u091a\u090f\u0938\u090f\u0928, \u092f\u0942\u0928\u093f\u091f, \u092e\u093e\u0924\u094d\u0930\u093e, \u092e\u0942\u0932\u094d\u092f\u0964<\/li><li> \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u092f\u093e \u0928\u093f\u092f\u094b\u0915\u094d\u0924\u093e \u0915\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928\u0964<\/li><\/ul>\n\n\n\n<h3>2. \u092c\u093f\u0915\u094d\u0930\u0940 \u092f\u093e \u0916\u0947\u092a \u0921\u0940\u0932\u0930 \u0915\u0947 \u0932\u093f\u090f \u090f\u091c\u0947\u0902\u091f \u0915\u094b \u092d\u0947\u091c\u0940 \u0917\u0908 \u0916\u0947\u092a<\/h3>\n\n\n\n<p>\u091c\u092c \u0915\u093f\u0938\u0940 \u092a\u094d\u0930\u092e\u0941\u0916 \u0921\u0940\u0932\u0930 \u092f\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0928\u0947 \u0905\u092a\u0928\u0947 \u092e\u093e\u0932 \u0915\u094b \u0905\u092a\u0928\u0947 \u090f\u091c\u0947\u0902\u091f \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u0921\u0940\u0932\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%AE%E0%A5%87%E0%A4%82-%E0%A4%9C%E0%A5%80%E0%A4%9F%E0%A5%80%E0%A4%8F\/#1.1\" target=\"_blank\">\u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u0921\u0940\u0932\u0930<\/a> \u0915\u094b \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092d\u0947\u091c\u093e \u0939\u0948 \u0914\u0930 \u0938\u094d\u091f\u0949\u0915 \u0905\u092d\u0940 \u092d\u0940 1 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u090f\u091c\u0947\u0902\u091f \u092f\u093e \u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u0921\u0940\u0932\u0930 \u0915\u0947 \u092a\u093e\u0938 \u0939\u0948, \u0924\u094b \u092f\u0939 \u092a\u094d\u0930\u092e\u0941\u0916 \u0921\u0940\u0932\u0930 \u092f\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u093e \u0917\u092f\u093e \u0938\u094d\u091f\u0949\u0915 \u0939\u0948, \u091c\u093f\u0938 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0939\u0948\u0902\u0964 \u0905\u0925\u0935\u093e \u0935\u093f\u0935\u0930\u0923 \u092a\u094d\u0930\u092e\u0941\u0916 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u092f\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0914\u0930 \u092e\u093e\u0932 \u0915\u0947 \u0932\u093f\u090f \u0916\u0947\u092a \u0921\u0940\u0932\u0930 \u0926\u094b\u0928\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<ul><li>\u092a\u094d\u0930\u093f\u0902\u0938\u093f\u092a\u0932 \u0915\u0940 \u0913\u0930 \u0938\u0947 \u090f\u091c\u0947\u0902\u091f \u092f\u093e \u0915\u0902\u0938\u093e\u0907\u0928\u092e\u0947\u0902\u091f \u0921\u0940\u0932\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093e\u092e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li><li>\u092a\u094d\u0930\u092e\u0941\u0916 \u0921\u0940\u0932\u0930 \u092f\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u091c\u0947\u0902\u091f \u092f\u093e \u0916\u0947\u092a \u0921\u0940\u0932\u0930 \u0915\u094b \u092d\u0947\u091c\u0947\u0902\u0964<\/li><\/ul>\n\n\n\n<p>\u0905\u0925\u0935\u093e <a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9f%e0%a5%8d%e0%a4%b0%e0%a4%be%e0%a4%82%e0%a4%b8-2-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u093e\u0930\u094d\u092e (opens in a new tab)\">\u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u093e\u0930\u094d\u092e<\/a> \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0935\u093f\u0935\u0930\u0923 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u092a\u094d\u0930\u092e\u0941\u0916 \u0921\u0940\u0932\u0930 \u092f\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0915\u093e \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0908\u090f\u0928 \u0928\u0902\u092c\u0930\u0964<\/li><li>\u092e\u093e\u0932 &#8211; \u0907\u0915\u093e\u0908, \u092e\u093e\u0924\u094d\u0930\u093e, \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0935\u093f\u0935\u0930\u0923 \u0932\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0906\u0908\u091f\u0940\u0938\u0940\u0964<\/li><\/ul>\n\n\n\n<h3>3. \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0926\u093e\u0935\u0947 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0936\u0924 (%) \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948?<\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u0915\u094b \u092e\u093e\u0932 \u0915\u0940 \u0916\u0930\u0940\u0926 \u092a\u0930 \u091a\u0941\u0915\u093e\u090f \u0917\u090f \u0915\u0930 \u0915\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u091c\u093e\u090f\u0917\u0940 \u0914\u0930 \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u092a\u0930 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u092c\u0902\u0926 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u091a\u0942\u0902\u0915\u093f, \u092f\u0939 \u0935\u0948\u091f \u0905\u0927\u093f\u0928\u093f\u092f\u092e, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0924\u0939\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930\u094b\u0902 \u0915\u0947 \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\u0947 \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0947 \u0932\u093f\u090f <a rel=\"noreferrer noopener\" aria-label=\"\u091a\u093e\u0932\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%9A%E0%A4%BE%E0%A4%B2%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%AC%E0%A4%A8%E0%A4%BE%E0%A4%AF%E0%A5%87\/\" target=\"_blank\">\u091a\u093e\u0932\u093e\u0928 <\/a>\u092f\u093e \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u0947 \u0915\u092c\u094d\u091c\u0947 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0926\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \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 \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b\u0921 \u0938\u094d\u0935\u0940\u0915\u0943\u0924 \u0939\u094b\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<p>\u092f\u0926\u093f \u091c\u092c \u0915\u0930\u0926\u093e\u0924\u093e 30 \u091c\u0942\u0928 \u0915\u094b \u092c\u0902\u0926 \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u092c\u0947\u091a\u0924\u093e \u0939\u0948, \u0924\u094b \u0909\u0938\u0947 \u092a\u0939\u0932\u0947 \u0910\u0938\u0940 \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0909\u091a\u093f\u0924 \u0915\u0930\u094b\u0902 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u092b\u093f\u0930 \u0909\u0938 \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0915\u0930 \u0926\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0947\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<\/p>\n\n\n\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f:-<\/strong> \u0936\u094d\u0930\u0940 \u0905\u0935\u093f\u0928\u093e\u0936 30 \u091c\u0942\u0928 \u0915\u094b \u0915\u094d\u0932\u094b\u091c\u093f\u0902\u0917 \u0938\u094d\u091f\u0949\u0915 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u093e\u092e\u093e\u0928 \u0930\u0916\u0924\u0947 \u0939\u0948\u0902:-<\/p>\n\n\n\n<ul><li>\u091b\u093e\u0924\u093e \u0915\u0940 1000 \u0907\u0915\u093e\u0907\u092f\u093e\u0901\u0964<\/li><li>\u0905\u092c 15 \u091c\u0941\u0932\u093e\u0908 \u0915\u094b \u0935\u0939 100 \u091b\u0924\u0930\u093f\u092f\u094b\u0902 \u0915\u094b 100 \u0930\u0941\u092a\u092f\u0947 \u092e\u0947\u0902 \u092c\u0947\u091a\u0924\u093e \u0939\u0948, \u091c\u093f\u0938 \u092a\u0930 IGST 12% \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f 10,000 \u0930\u0941\u0964 <\/li><li>\u0915\u0930 \u0930\u093e\u0936\u093f 1200 \u0930\u0941\u0964<\/li><li>\u0905\u092c, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930 18% \u0938\u0947 \u0915\u092e \u0939\u0948, \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b 20% \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0939\u094b\u0917\u0940\u0964<\/li><li>\u0907\u0938\u0932\u093f\u090f, \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f 200 \u0938\u0947 240 \u0930\u0941 \u0915\u093e 20% \u0939\u094b\u0917\u0940\u0964<\/li><\/ul>\n\n\n\n<p>\u090f\u0915 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0928\u093f\u092f\u0924 \u0924\u093e\u0930\u0940\u0916 \u0938\u0947 \u092f\u093e\u0928\u0940 \u091c\u0941\u0932\u093e\u0908 2017 \u0938\u0947 \u0926\u093f\u0938\u0902\u092c\u0930 2017 \u0924\u0915 \u091b\u0939 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u0947 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092b\u0949\u0930\u094d\u092e \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092e\u0947\u0902 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0926\u093f\u0916\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 \u092c\u092f\u093e\u0928 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0905\u0902\u0924 \u0924\u0915 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<h3>4. \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092e\u093f\u0932\u0928\u0947 \u0935\u093e\u0932\u0940 \u0936\u0930\u094d\u0924\u0947\u0902?<\/h3>\n\n\n\n<ul><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0926\u0947\u092f \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930 \u092f\u093e \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li><li>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u092e\u093e\u0932 \u0915\u094b \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u092f\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%97%E0%A5%88%E0%A4%B0-%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF\/#4\" target=\"_blank\">\u0936\u0942\u0928\u094d\u092f \u0930\u0947\u091f\u0947\u0921 <\/a>\u092f\u093e \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f \u0935\u0948\u091f \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u091b\u0942\u091f \u0928\u0939\u0940\u0902 \u0926\u0940 \u0917\u0908 \u0925\u0940\u0964<\/li><li>\u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u092a\u093e\u0938 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0902\u0964<\/li><li>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 6 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0930\u0916\u0947 \u0917\u090f \u0938\u094d\u091f\u0949\u0915 \u0915\u093e \u092b\u0930\u094d\u0928\u093f\u0936 \u0935\u093f\u0935\u0930\u0923, \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092b\u0949\u0930\u094d\u092e \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092e\u0947\u0902 \u0915\u0930 \u0905\u0935\u0927\u093f \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u0935\u093f\u0935\u0930\u0923\u0964<\/li><li>\u0905\u0928\u0941\u092e\u0924 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u093c\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%87%E0%A4%B2%E0%A5%87%E0%A4%95%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%89%E0%A4%A8%E0%A4%BF%E0%A4%95-%E0%A4%B2%E0%A5%87%E0%A4%9C%E0%A4%B0\/\" target=\"_blank\">\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u0947\u091c\u093c\u0930<\/a> \u092e\u0947\u0902 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li><li>\u092e\u093e\u0932 \u0915\u093e \u0938\u094d\u091f\u0949\u0915 \u091c\u093f\u0938 \u092a\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0909\u0938\u0947 \u0938\u0902\u0917\u094d\u0930\u0939\u0940\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0924\u093e\u0915\u093f \u0907\u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u092a\u0939\u091a\u093e\u0928\u093e \u091c\u093e \u0938\u0915\u0947\u0964<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0938\u0940\u092c\u0940\u0908\u0938\u0940 \u0928\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u094b \u0938\u0941\u091a\u093e\u0930\u0942 \u0930\u0942\u092a \u0938\u0947 \u092c\u0928\u093e\u0928\u0947 \u0914\u0930 \u0905\u092a\u0928\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u094b \u0906\u0917\u0947 \u092c\u0922\u093c\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 \u091f\u094d\u0930\u093e\u0902\u0938 2 \u092b\u0949\u0930\u094d\u092e \u091c\u093e\u0930\u0940 \u0915\u093f\u090f \u0939\u0948\u0902\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092e\u093e\u0932\u093f\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093e\u092f\u0930 \u0915\u093f\u090f \u091c\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 &#8230; <a title=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u0907\u0938\u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f-\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9f%e0%a5%8d%e0%a4%b0%e0%a4%be%e0%a4%82%e0%a4%b8-1-%e0%a4%94%e0%a4%b0-2-%e0%a4%ab%e0%a5%89%e0%a4%b0%e0%a5%8d%e0%a4%ae\/\" aria-label=\"More on \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u0907\u0938\u0915\u0947 \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\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>\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f-<\/title>\n<meta name=\"description\" content=\"\u0915\u094d\u092f\u093e \u0906\u092a \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0902, \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u091c\u093e\u0928\u093f\u090f \u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u0905\u0928\u0935\u093e\u0902\u091f\u0947\u0921 \u0906\u0908\u091f\u0940\u0938\u0940 \u092a\u0942\u0902\u091c\u0940\u0917\u0924 \u0935\u0938\u094d\u0924\u0941\u090f\u0902 \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadingfile.com\/hi\/\u091f\u094d\u0930\u093e\u0902\u0938-1-\u0914\u0930-2-\u092b\u0949\u0930\u094d\u092e\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u091f\u094d\u0930\u093e\u0902\u0938 1 \u0914\u0930 2 \u092b\u0949\u0930\u094d\u092e \u0915\u0947 \u092c\u0940\u091a \u092e\u0947\u0902 \u0905\u0902\u0924\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u092a\u094d\u0930\u093e\u0930\u0942\u092a \u0915\u0947 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content=\"https:\/\/leadingfile.com\/hi\/\u091f\u094d\u0930\u093e\u0902\u0938-1-\u0914\u0930-2-\u092b\u0949\u0930\u094d\u092e\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-05T07:04:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-05T07:09:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/10\/\u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u090f\u0928\u090f\u0915\u094d\u0938-1-\u092b\u093e\u0930\u094d\u092e_-\u0906\u092a\u0942\u0930\u094d\u0924\u093f-\u0915\u0940-\u0905\u0928\u0941\u0932\u0917\u094d\u0928\u0915-1-1024x585.jpg\" \/>\n<meta name=\"author\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u092a\u0922\u093c\u0928\u0947 \u0915\u093e \u0938\u092e\u092f\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u092e\u093f\u0928\u091f\" \/>\n<script type=\"application\/ld+json\" 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