Kingdom Builders Marathi

jkT;kph LFkkiuk dj.
kkjs
fo"k; lwph
iz L rkouk 01
1- f[kzLr & jkT;kpk jktk 05
1-1 ifjp; 05
1-2 R;kP;kcjkscj vkeps ukrs Qkj egRokps vkgs 06
1-3 jkT; ek>s ukgh] vkiys gh ukgh] ijarq R;kps vkgs 07
1-4 vkEgkl dsoG nsokps xkSjo igko;kps vkgs 08
1-5 i`Fohoj vkepk tks vf/kdkj vkgs] rks jktkizr
v/khursoj voyacwu vkgs 12
1-6 vkEgh euq";kpk vfHkeku ckGxrk dkek u;s 12
1-7 vkEgh izHkql tkc ns.kkj vkgksr tks loZ xks"Vhaph
ikj[k djrks 13
1-8 jkT;kph LFkkiuk dj.kkÚ;kaps var%dj.k 15
2- lapkyd ifo= vkRek 19
2-1 ts ijes'oj fiR;kph bPNk iw.kZ djrkr] rs
lkoZdkfyd thoukr vk'khokZn ikorhy 19
2-2 i`Fohoj fiR;kph bPNk dk; vkgs rs ifo= vkRek
vkEgkoj izdV djrks 20
2-3 nsgkiklwu tUeysys nsg vkgs vkf.k vkRE;kiklwu
tUeysys vkRek vkgs 21
2-4 ifo= vkRek izdV djrks ^dksBs*] ^dsOgk* vkf.k ^dls 24
133
2-5 vkRE;kph izsj.kk vusdizdkjs gksrs 26
2-6 ifo= vkRE;k'kh ,d v[kaM laokn LFkkfir dj.;kph
xjt vkgs 27
2-7 vkRE;kph osG vksG[k.ks 27
2-8 vkRE;kr izkFkZuk dj.ks egRokps vkgs 27
2-8-1 vkRE;kr izkFkZuk dj.;k}kjs ek>k vkRek
ijes'ojkps gsrw let.;kl r;kj gksrk 27
2-8-2 vkRekus izkFkZuk dsY;kus ek>h bPNk
ijes'ojkP;k bPNsuqlkj gksrs 28
2-9 vkRE;kP;k dk;kZal tUe ns.ks & êfj;sP;k thoukr
?kMysY;k* peRdkjkrwu dkgh ikB- 30
2-9-1 i`Fohoj ;ksX; le;h eqDr dsyk xsyk- 30
2-9-2 lkekU; yksdka}kjs eqDr dsys xsys- 30
2-9-3 'kq) vlys ikfgts & dsoG R;kP;k vkRE;kus
tUeysys 31
2-9-4 yTtsps dkj.k B: 'kdrs 31
2-9-5 lkekU; LokHkkfod izfØ;ka}kjs eqDr 31
2-9-6 ijes'ojkP;k useysY;k osGsi;Zar tkÅu
iksgkspsi;Zar can nkjs feGw 'kdrkr 32
2-9-7 R;kps j{k.k o iks"k.k gks.ks vxR;kps vkgs 32
3- ijes'ojk}kjs ns.;kr vkysY;k n`"Vkarkps Lo:i 37
3-1 ijes'ojk}kjs ns.;kr vkysyk n`"Vkar ,d bZ'ojh;
vkns'k o vf/kdkjizkIrh vkgs 38
3-2 ijes'ojk}kjs ns.;kr vkysY;k n`"Vkarkph lq:okr
dj.;kph o rks dk;kZfUor dj.;kph ,d useysyh
osG vlrs 40
3-3 ijes'ojk}kjs ns.;kr vkysyk n`"Vkar vkeP;k
var%dj.kkrhy FkksMîk'kk gkypkyhus vksG[krk ;srks 45
3-4 tsOgk vkEgh iz;Ru djrks] rsOgk vkeP;k dSjksl
'Kairos' {k.kkr foyac gksrks 46
3-5 ijes'ojk}kjs fnysyk n`"Vkar izR;sdkl letkok gs
t:jh ukgh 47
3-6 ijes'ojk}kjs fnY;k xsysY;k n`"Vkarkpk nqjkRes fojks/k
djrhy 47
3-7 ijes'ojk}kjs ns.;kr vkysyk n`"Vkar usgeh
O;Drhis{kk eksBk vlrks 48
3-8 brj yksd ijes'ojk}kjs ns.;kr vkysY;k n`"Vkarkr
lgHkkxh gksÅu vkiY;k thoukps ikpkj.k 'kks/kwu
dk<rkr o rs iw.kZ djrkr 49
3-9 f[kzLrkP;k nsgkl ns.;kr vkysyh LoIus o
n`"Vkar ijLij fuxMhr vlrkr 49
3-10 ijes'ojkl fouarh djkoh dh R;kus vki.kkl
,d fo'kky ân; |kos 50
4- vkRE;kP;k enrhus yks d ka p h mHkkj.kh 53
4-1 jkT;kph LFkkiuk yksdkaP;k mHkkj.kh ¼izxrh½
dj.;k'kh lacaf/kr vkgs 53
4-2 jkT;kph LFkkiuk dj.kkÚ;kaP;k var%dj.kkr yksd
vlys ikfgtsr 53
4-3 vkEgh vkRE;kP;k enrhus yksdkaph mHkkj.kh ¼izxrh½
djrks 54
4-4 ijes'oj vifjiDo yksdkal ifjiw.kZ cufo.;klkBh
vifjiw.kZ yksdkapk mi;ksx djrks 55
4-5 vkRE;kP;k enrhus yksdkaph mHkkj.kh dj.;kph
fdYyh 55
4-5-1 O;DrhizhR;FkZ ijes'ojkpk gsrw vksG[k.ksa 55
4-5-2 nSoh {kerk eqDr dj.;klkBh yksdkal
fLFkj dj.ks 57
4-5-3 R;kaph Ñiknkus vksG[k.ks o R;kal
mÙkstu ns.ks 58
4-5-4 vkiY;k mnkgj.kk}kjs ekxZn'kZu dj.ks 59
4-5-5 vlqjf{krrsP;k Hkkousiklwu nwj jkgk 60
4-5-6 xjt HkklY;kl rkMu djk ¼lq/kkj.kk½ 64
4-5-7 loZ ckcrhr ifjiDork ?kMowu vk.kk 72
4-5-8 R;kal R;kaP;k ikpkj.kkr dk;Z
dj.;klkBh eksdGs djk 74
4-5-9 R;kaph enr dj.kkjs cuk 75
4-5-10 ts iMrkr] R;kauk iqUgk fLFkj djk 75
4-5-11 iMysY;kal lkaHkkG.ks 76
5- jkT;kP;k LFkkiuk dj.kkÚ;kaph thou'kSyh 81
5-1 vkeps /;s; f[kzLrkph lekurk 81
5-2 pkfj«; egRokps vkgs 81
5-2-1 pkfj«; dk; vkgs\ 81
5-2-2 pkfj«;kpk fodkl dlk ?kMwu ;srks\ 83
5-2-3 pkfj«; egRokps dk vkgs\ 84
5-3 vkfRedrs,soth vk/;kfRed iw.kZrsdMs y{k |k 87
5-3-1 vk/;kfRed ifjiw.kZrsph lkr oSf'k"Vîs 89
5-4 vkEgh dkjHkkjh vkgksr 93
5-4-1 ijes'ojkpk dkjHkkjh gks.;kpk vFkZ dk;\ 94
5-4-2 ijes'ojkpk nkl ;k ukR;kus] eh dks.kR;k
xks"Vhapk dkjHkkjh vkgs\ 95
5-4-3 mÙke dkjHkkÚ;kph oSf'k"Vîs 96
6- lgdk;Z & jkT;kr lgdkjh cuko;kl f'kd.ks 101
6-1 vkilkr QwV iMysys jkT; nqcZG o dedqor
vlrs 101
6-2 vkEgkl vkRE;kr ,sD; jk[kko;kl ikpkj.k
dj.;kr vkysys vkgs 101
6-3 jkT;kph eukso`Ùkh vl.kkjs cu.ks 102
6-4 vkEgkl ,desdka'kh tqGwu jkg.ks o
,desdkalkscr dke dj.ks f'kdko;kps vkgs 103
6-4-1 Hkkxhnkjh vFkok lgdk;Z dj.;kizhR;FkZ
jp.;kr vkysys 103
6-4-2 ikSykps lgdkjh 105
6-5 vkEgh brjkal nks"k nsrk dkek u;s 107
6-6 izR;sdkl osxosxGh Ñiknkus ykHkysyh vkgsr 108
6-7 ygkulgku ckchadMs y{k nsrk dkek u;s 109
6-8 jkT;kr lgdk;Z vFkok Hkkfxnkjhps eksy 109
6-8-1 O;ogkfjdn`"Vîk lgdk;Z Eg.kts ,sD; 109
6-8-2 lgdk;kZ}kjs cy izkIr gksrs 110
6-8-3 lgdk;kZ}kjs nsokP;k jkT;kph ok< gksrs 110
6-9 jkT;kP;k lgdk;kZr vM[kG.k vk.k.kkÚ;k xks"Vh 110
6-9-1 êh o ek>s* gh izo`Ùkh 110
6-9-2 ^;kr ekÖ;klkBh dk; vkgs\* gh izo`Ùkh 110
6-9-3 rqyuk o izfrLi/kkZ dj.ks 110
6-9-4 tk.kwucqtwu fdaok udGr QwV ikM.;kpk
iz;Ru dj.ks 110
7- jkT;kP;k lsoslkBh iq<hy fi<hl r;kj dj.ks 113
7-1 nSoh laca/k 115
7-2 fo'ks"k ukrs 116
7-3 fo'ks"k lehirk o ikjnf'kZRo 117
7-4 fof'k"V vkKkaph nsok.k?ksok.k 118
7-5 izksRlkgu] mins'k o lq/kkj.kk ;kaph nsok.k?ksok.k 118
7-6 [kÚ;k fdaerhph nsok.k?ksok.k 119
7-7 vknj;qDr laHkk"k.k 119
7-8 izfrfuf/kRo 120
7-9 ldkjkRed vuqeksnu 121
7-10 R;kP;k ikpkj.kkr eqDr dsysys 121
jkT;kph LFkkiuk dj.kkjs
iz L rkouk
lIVsacj 2005 jksth] Xykscy lWYos'ku fefuLVªhtP;k lq/khj fdjch
;kauh dukZVd] HkkjrP;k csyxkao ;sFks ikGd o f[kzLrh iq<kÚ;kaP;k
rhu fnolkaP;k egklHksps vk;kstu dsys- nsokus R;kaP;k var%dj.kkr
gîk dkWUÝUlpk fo"k; fnyk gksrk ^jkT;kph LFkkiuk dj.kkjss* ¼fdaXMe
fcYMlZ½-
tsOgk eh fdaXMe fcYMlZ dkWÝUle/;s lans'k ns.;kph r;kjh
djhr gksrks] rsOgk vkEgk lqokrsZP;k lsodkaph jkT;kph LFkkiuk dj.kkjs
cufo.;kr enr dj.kkjs lR; o varnZ`"Vh ekaM.kkjs vusd lans'k
ekÖ;k vkRE;kr r;kj >kys- tsOgk f'kdo.k ns.;kr vkyh] vkf.k
vkEgh lsok d: ykxyks] rsOgk vkEgkl ;k lR;kaps o R;kaP;k
O;ogkfjd vFkkZps egRo dGwu vkys- vkEgkl vls okVw ykxys dh
izHkw vls dkgh tUekl ?kkyr vkgs ts ikGdkal o fo'okl.kkÚ;kal
leku :ikr dGfo.;kph xjt vkgs- fdaXMe fcYMlZ dkWÝUl
ns'kkP;k brj Hkkxkrgh vk;ksftr dj.;kr vkysyh vkgs-
vH;kl iqfLrdk ¼Hkkx 1½ lkr lans'kkapk laxzg vkgs T;kpk gsrw
f[kzLrkP;k lsodkal jkT;kph LFkkiuk dj.kkjs cu.;kr enr dj.ks
gk vkgs-
tj vki.k loZ jkT;kph LFkkiuk dj.kkjs cuyks] rj f[kzLrkP;k
eaMGhr cny ?kMwu ;sbZy-
jkT;kph LFkkiuk dj.kkjs cuk!
vk'kh"k jk;pwj
1
4
1
f[kzLr & jkT;kpk jktk
1-1 ifjp;
1 dfjaFk- 3%6] 9&11
6
eh ykfoys] viqYykslkus ik.kh ?kkrys] i.k nso ok<ohr xsyk- 9 dkj.k
vkEgh nsokps lgdkjh vkgks( rqEgh nsokps 'ksr] nsokph bekjr vls
vkgk- 10 ekÖ;koj >kys Y ;k ns o kP;k vuq x z g kP;k ekukus eh dq ' ky
dkjkfxjkP;k i)rhizek.ks ik;k ?kkryk( vkf.k nqljk R;koj bekjr cka/
khr vkgs rj R;kojps cka / kdke vki.k dls djhr vkgks ákfo"k;h
izR;sdkus tikos- 11 ;s'kw f[kzLr gk tks ?kkrysyk ik;k] R;kP;kokapwu
nqljk ik;k dks.kkyk ?kkyrk ;sr ukgh-
;sFks dkgh egRokP;k xks"VhadMs y{k nsÅ ;k %
• jkT;kph LFkkiuk dj.ks yksdkaph izxrh dj.;klkj[ks vkgs]

vki.k ßnsokph bekjr vls vkgkÞ ¼opu 9½-
• jkT;kph LFkkiuk dj.;kpk laca/k lgdk;kZ'kh vkgs] ,d= feGwu
dke dj.;k'kh vkgs ¼opu 6]9]10½-
• ijes'oj ,dk O;Drhpk mi;ksx ch isj.;klkBh] nqlÚ;kpk ik.kh
ns.;klkBh] o frlÚ;k O;Drhpk mi;ksx dki.kh dj.;klkBh
djrks- ijes'oj ,dk O;Drhpk mi;ksx ik;k ?kky.;klkBh]
nqlÚ;kpk mi;ksx R;kP;koj mHkkj.kh dj.;klkBh djrks] o
vk.k[kh nq l Ú;k O;Drhpk mi;ks x rs fuekZ . kdk;Z iq < s
ok<fo.;klkBh djrks- dke dks.krsgh dk vlsuk] izR;sd dk;Z
lkj[ksp egRokps vkgs- izR;sd O;Drh lkj[khp egRoiw.kZ vkgs-
• jkT;kP;k LFkkiuspk laca/k f[kzLrk'kh vkgs ¼opu 11½- f[kzLr
ik;k fdaok vkjaHkfcUnq vkgs-
5
1-2 R;kP;kcjkscj vkeps ukrs Qkj egRokps vkgs

1 dfjaFk- 3%11
11
;s ' kw f[kz L r gk tks ?kkrys y k ik;k] R;kP;koka p w u nq l jk ik;k
dks.kkyk ?kkyrk ;sr ukgh-
jkT;kph LFkkiuk djhr vlrkauk vkEgh gh xks"V y{kkr Bsoyh

ikfgts dh f[kzLr gk ik;k vkgs] izeq[k o f'kjkse.kh vkgs-
jkT;kph LFkkiuk dj.;klkBh jktkcjkscj vkeps ukrs vR;ar
egRokps Bjrs- loZ dkgh R;kP;kiklwu lq: gksrs-
vkeP;kiSdh vusd lsod ^fMukWfeus'ku]* îkGdkaps usVodZ]*
^vk/;kfRed vkPNknu* ¼dofjax½] îkGdla?k]* fdaok ^lsodkaps
lgHkkfxRo* bR;knh xks"Vhar xqarysys vkgsr] vkf.k R;kis{kk fdrhrjh
vf/kd egRoiw.kZ ckchadMs vkEgh nqy{Z k dsys vkgs & Eg.kts jktkcjkscj
vkeP;k oS¸;fDrd ukR;kph xaHkhjrk-
^fMukWfeus'ku]* îkGdkaps usVodZ]* ^vk/;kfRed vkPNknu*
¼dofjax½] îkGdla?k]* fdaok ^lsodkaps lgHkkfxRo* ;k xks"Vh jktkcjkscj
vkeP;k oS¸;fDrd ukR;kps LFkku ?ksÅ 'kdr ukgh-
vkeP;k lkscrP;k lsodka'kh lqn`< ukrs Bso.ks egRokps vkgs] i.k
jkT;kpk laLFkkid cu.;kph ik=rk vkEgkl ns.kkjh egRokph xks"V
Eg.kts jktkcjkscj vkeps ukrs-
dyLlS- 1%16&18
16 dkj.k vkdka'kkr o i`Fohoj vlysys] n`'; o vn`'; vlysys] jkts
vf/kifr] lÙkkf/k'k fda o k vf/kdkjh vlys y s ] ts dkgh vkgs rs loZ
R;kP;ke/;s fuekZ.k >kys( loZ dkgh R;kP;k}kjs o R;kP;klkBh fuekZ.k
>kys vkgs ( 17 rks lokZ a P ;k iw o hZ a p k vkgs o R;kP;ke/;s loZ dkgh
vfLrRokar vkgs- 18 rks 'kjhjkaps Eg.kts eaMGhps eLrd vkgs( rks vkfn]
6
e`rkarwu izFke tUeysyk vkgs( v'kklkBh dh] lokZe/;s R;kyk izk/kkU;
feGkos -
jkT;kph LFkkiuk djhr vlrkauk vkEgkl gs y{kkr Bsfoys

ikfgts dh loZ dkgh R;kP;kpiklwu] R;kP;kp}kjs o R;kP;kizhR;FkZ
vkgs- loZ ckcrhar R;kyk opZLo] izFke LFkku ykHkko;kl gos-
ts dkgh vkEgh djrks] R;kr tj ijes'oj loZJs"B ulsy] rj ts
dk;Z vkEgh djhr vkgksr] R;kyk f[kzLrkP;k jkT;kph LFkkiuk dj.ks
Eg.krk ;s.kkj ukgh-
tj ekÖ;k lans'kkP;k 'ksoVh yksd ijes'oj o R;kP;k opukis{kk
ekÖ;k ckcrhr tkLr mÙksftr gksr vlrhy] rj ekÖ;k izpkjk}kjs
[kjks[kj jkT;kP;k LFkkiusl enr feGkysyh ukgh- eh jkT;kph
mHkkj.kh vFkok LFkkiuk dj.kkjk ;k ukR;kus lsok dsysyh ukgh-
1-3 jkT; ek>s ukgh] vkiysgh ukgh] ijarq R;kps vkgs
eÙk; 6%10
10
rq>s jkT; ;soks- tls LoxkaZr rls i`Fohojfg rqÖ;k bPNsizek.ks gksoks-
gs jkT; R;kps vkgs- gs êk>h lsok]* êk>h eaMGh]* ^rqeph lsok]*

fdaok ^rqeph eaMGh* ;kfo"k;h ukgh- ts dkgh vkeP;ktoG vkgs
vkf.k ts dkgh vkEgh djrks] R;kps vkgs! vkEgh loZ ,dtwV gksÅu
R;kP;k jkT;kph LFkkiuk djhr vkgksr-
vkeph bPNk R;kps jkT; ;srkauk ikg.ks gh vlyh ikfgts-
vkeP;kiSdh vusd t.k êk>h lsok ;koh* ;k xks"VhdMs vf/kd y{k
nsr vkgsr vkf.k gh ;ksX; izo`Ùkh ukgh!
ijes'oj ;sFks i`Fohoj ts dk;Z iw.kZ gksrkauk ikgw bfPNrks] rs dk;Z
dj.;klkBh vkEgh ;sFks vkgksr- LoxkZr ijes'oj vkiyh bPNk O;Dr
djrks- rh iw.kZ dj.;klkBh rks i`Fohojhy yksdkaph vk'kk /kjrks-
7
1-4 vkEgkl dsoG ijes'ojkps xkSjo ikgko;kps vkgs

eÙk; 6%13 c
13 dkj.k dh jkT;] lkeF;Z vkf.k xkSjo] gh loZdkG rq>h vkgsr(
vkes u -
loZ xkSjo dsoG ijes'ojkps vkgs-

jkT;kph LFkkiuk dj.kkjs Eg.kwu vkepk gsrw Li"V vkgs] dsoG
ijes'ojkpk xkSjo dj.ks- vkEgh xkSjokph bPNk ckGxrk dkek u;s &
xkSjokpk FkksMklk Hkkxgh vkEgh Lor%lkBh bfPNrk dkek u;s-
;ksgku 7%18
18
tks vkiY;k eups cksyrks] rks Lor%psap xkSjo ikgrks( ijarq vki.kkyk
T;kus ikBfoys R;kps xkSjo tks ikgrks rks [kjk vkgs o R;kP;ke/;s
vuhfr ukgh-
tsOgk vkEgh [kÚ;k var%dj.kkus dsoG ijes'ojkl xkSjo ns.;kpk

iz;Ru d:] rsOgk vkeph var%dj.ks 'kq) gksrhy vkf.k vkeP;kr
dks.kR;kgh izdkjph vuhfr vk<Gwu ;s.kkj ukgh-
cgq/kk vkeP;k var%dj.kkr fefJr Hkkouk vlrkr] R;kar
ijes'ojkl tkLrhr tkLr xkSjo ns.;kph bPNk vlrs] i.k R;k
xkSjokpk dkgh Hkkx vkEgkl Lor%lkBh gok vlrks- vkEgh ;sFkwu
fu?kwu v'kk fBdk.kh iq<s ok<w ykxrks tsFks vkEgh loZ xkSjo izHkqyk
nsÅ-
;'k;k 42%8
8
eh ijes'oj vkgs] gs ek>s uke vkgs] eh vkiys xkSjo nqlÚ;kl nsÅ
ns.kkj ukgh] eh vkiys iz'kalk ewrhZl izkIr gksÅ ns.kkj ukgh-
8
ijes'oj bZ";kZoku vkgs] rks vkiys xkSjo nqlÚ;kl nsÅ nsr ukgh
¼fuxZe 20%5( 34%14½- ex vkEgh lsodkauh brjkaps y{k Lor%dMs vks<uw
?ks.;kl ekxs iq<s dk ikgw u;s] t.kw vkeP;k lkeF;kZus] vkeP;k
izkFkZuseqGs fdaok vkeP;k xq.kdkS'kY;kaeqGs] gs peRdkj ?kMwu vkys
vkgsr\ vkeps 'kCn] vkeP;k prqj tkfgjkrh] vkeps gkoHkko] vkeps
lsosps fjiksVZ vkf.k vkeph lk{k gîk lokZapk gsrw yksdkaph n`"Vh
Lor%dMs vkdf"kZr dj.ks vlrks-
tj yksd {k.kHkj nqljhdMs ikgw ykxrkr] rj vkEgh ?kkc:u
tkrks! is= o ;ksgku ;kaP;kr gh Hkkouk uOgrh] tsOgk ikaxGk ble
cjk >kyk] rsOgk R;kauh xnhZl EgVys]ßvgks bók,y yksdkauks] ákps
vkÜp;Z dk dfjrk\ vFkok vkEgh vkiY;k lkeF;kZaus fdaok lqHkähus
ákyk pkyko;kl ykfoys vkgs vls letwu vkEgkdMs fuj[kwu dk
ikgrk\Þ ¼izsf"krkaps ÑR;s 3%12½- ex R;kauh ftoar ijes'ojkdMs vkf.k
R;kP;k iq= izHkq ;s'kwdMs vaxqyhfunsZ'k dsyk-
;ksgku 5%41
41
eh euq";kadMwu iz'kalk d:u ?ksr ukgh-
vkEgkl ijes'ojkle{k v'kk fBdk.kh ;ko;kps vkgs tsFks vkEgh

euq";kadMwu lUeku izkIr dj.;kph bPNk /kj.kkj ukgh- vkeP;k
var%dj.kkr euq";kph Lrqrh izkIr dj.;kph eqGhp bPNk ulsy-
jkT;kph LFkkiuk dj.kkjk [kjk O;Drh gkp vkgs-
;ksgku 6%54 v
54
tks ek>k nsg [kkrks o ek>s jä firks] R;kyk lkoZdkfyd thou izkIr
>kys vkgs-
Lor% feGfoysyk lUeku [kjk lUeku uOgs] vkf.k R;kps dkgh

eksy ukgh-
9
;ksgku 5%44
44
ts rq E gh ,des d ka d Mw u iz ' ka l k d:u ?ks r k vkf.k tks ,dp ns o
R;kP;kdMwu iz'kalk d:u ?ks.;kph [kViV djhr ukgh] R;k rqEgkyk
foÜokl Bsfork ;s.ks dls 'kD; vkgs\
ijes'ojkP;k jkT;kph LFkkiuk dj.kkjs Eg.kwu] vkEgkl v'kk

fBdk.kh ;s.;kph xjt vkgs tsFks vkEgh euq";karQsZ lUeku feGfo.;kph
bPNk /kj.kkj ukgh] i.k dsoG ijes'ojkdMwu lUeku feGfo.;kph
bPNk ckGxw-
tsOgk vkEgh dsoG LoxkZdMwu iz'kalk feGfo.;klkBh txr
vlrks] euq";kdMwu feG.kkÚ;k cf{klkph vfHkyk"kk djhr ukgh] rsOgk
vkEgh [kjks[kj ijes'ojkpk xkSjo d: ikgrks- i:'kh o ik[kaMh yksd
euq";kiq<s cMstko fejfo.;kpk iz;Ru djrkr] vkf.k cf{kl Eg.kwu
euq";kaph iz'kalk izkIr djrkr- ;s'kwus v'kk gsrwfo#) b'kkjk fnyk
vkgs] vkf.k vkEgkl vkKk fnyh vkgs dh vkEgh vkiyh dkes
ijes'ojkl nk[kfo.;klkBh djkoh vkf.k LoxkZdMwu izfrQG izkIr
dj.;kph bPNk ckGxkoh ¼eÙk; 6%1&6( 23%5½-
;ksgku 12%42&43
42
vls vlwufg vf/kdkÚ;karwu ns[khy iq"dG t.kkauh R;kP;koj foÜokl
Bsfoyk] ijarq vki.k lHkkcfg"Ñr gksÅ u;s Eg.kwu i:';kaeqGs rs rls
dcwy djhr uOgrs( 43 dkj.k R;kauk nsokdMhy xkSjokis{kk ekuokdMhy
xkSjo vf/kd fiz; okVys-
euq"; vkf.k ijes'ojkph Lrqrh vkf.k iz'kalk ;kckcr vkeps

var%dj.k dksBs vkgs ;k xks"Vhph [kjh vksG[k ;kr vkgs dh vkEgh
v'kk ifjfLFkrhr dk; dj.;kph fuoM djrks tsFks euq";kaph ekU;rk
gjowu cl.;kpk /kksdk vlrks vkf.k R;k,soth frjLdkjkl rksaM
nîkos ykxrs- dk; rjhgh vkEgh v'kk ifjfLFkrhr êuq";kaP;k iz'kal,s os th
ijes'ojkdMwu iz'kalk* feGfo.;kpk iz;Ru djky\
10
xyrh- 1%10
10
eh vtwui;Zra euq";kauk lar"q V djhr jkfgyks vlrks rj eh f[kzLrkpk nkl
ulrks-
tj vki.k euq";kadMwu iz'kalk feGfo.;kpk iz;Ru dj.kkjs

vlky] rj vki.k ijes'ojkps lsod cuw 'kdr ukgh-
1 FksLly- 2%4&6v
4
rj lqokrkZ vkeP;koj lksiowu ns.;kl nsokus vkEgkyk ikj[kwu ilar
dsY;keqGs vkEgh rh lkaxrks( vkEgh ek.klkauk [kq'k dj.;klkj[ks u
cksyrk vkeph ^var%dj.ks ikj[k.kkjk* nso gk T;keqGs [kq'k gksbZy vls
cksyrks- 5 dkj.k vkEgh vktZokps Hkk"k.k d/kh djhr uOgrks] gs rqEgkl
ekghr vkgs ( rls p yks H kkus diVos " k /kkj.k djhr uOgrks ] ns o lk{kh
vkgs( 6 vkEgh f[kzLrkps izsf"kr vlY;keqGs tjh vkeps otu iM.;klkj[ks
gks r s rjh ek.klka i klw u Eg.kts rq E gka i klw u fda o k nq l Ú;kiklw u xkS j o
feGfo.;kph [kViV vkEgh djhr uOgrks-
tsOgk vki.k lqokrkZ lkaxrks@f'kdforks@lsok djrks] rsOgk vkepk

gsrw QDr ijes'ojkl izlUu dj.ks gk vlyk ikfgts] euq";kal uOgs-
ts dkgh vkEgh djrks] rs tj vkEgh euq";kl xkSjo feGkok v'kk
i)rhus djrks] rj vkeP;k var%dj.kkpk gsrw 'kq) ukgh-
Lrks=- 115%1
1
gs ijes'ojk vkeps udks] vkeps udks] rj vkiY;k ukokps xkSjo dj]
dkj.k rw n;kGw o lR; vkgsl-
vkEgh gh izkFkZuk usgeh d: 'kdrks- rh vkeP;k var%dj.kkl

'kq) jk[khy o vkEgkl ;ksX; fn'ksr jk[kwu Bsfoy-
11
1-5 i`Fohoj vkepk tks vf/kdkj vkgs rks jktkizr vkeP;k

v/khursoj voyacwu vkgs
i`Fohoj vkepk vf/kdkj dsoG R;k {ks=ki;Zar izHkkoh jkghy
tsFkoj vkEgh vkiY;k jktkP;k v/khursr jkgw-
;kdksc 4%7
7
ákLro ns o kP;k v/khu Ogk( vkf.k lS r kukyk vMok] Eg.kts rks
rq E gka i klw u iGw u tkbZ y -
,nsu ckxsr nksu >kMs gksrh- ,dk >kMkps QG [kkÅu euq";kl

nh?kkZ;q"; ykHkys- nqlÚ;k >kMkps QG u [kkY;kus euq";kl i`Fohoj
opZLo xktfo.;kps lkeF;Z feGkys- T;k fno'kh R;kus R;k >kMkps
QG [kkYys ts R;kyk [kko;kl udks gksrs] R;k fno'kh rks vkiys
izHkqRo xekowu clyk-
nsokizr vkepk vkKk/kkjdi.kk vkf.k v/khurk jkT;kP;k vf/
kdkjkph fdYyh vkgs-
1-6 vkEgh euq";kpk vfHkeku ckGxrk dkek u;s
1 dfjaFk- 3%21
21 ákLro ek.klkfo"k;h dks.kh vfHkeku ckGxw u;s] dkj.k loZ
dkgh rqeps vkgs-
1 dfjaFk- 4%6
6
ca/kqtugks] eh rqeP;kdfjrk ák xks"Vh vyadkfjd jhrhus Lor%yk o
viqYykslkyk ykxw dsY;k vkgsr( áklkBh dh] 'kkóys[kkiyhdMs dks.kh
tkÅ u;ss gk /kMk rqEgh vkEgkiklwu f'kdkok] Eg.kts rqEgkiSdh dks.khfg
,dklkBh nqlÚ;koj Qqx.kkj ukgh-
12
vkEgkl f[kzLrh iq<kÚ;kapk eku o vknj jk[kyk ikfgts] ijarq
R;kposGh vkEgkl lko/k vlys ikfgts dh vkEgh ,dkP;k cktwus o
nqlÚ;kP;k fojks/kkr vgadkj ckGxrk dkek u;s-
tsOgk vkEgh euq";kl R;kP;k ;ksX; tkxsis{kk vf/kd map LFkku
nsrks] rsOgk vkEgh nsokP;k jkT;kr foHkktu o QwV ikMrks- rsOgk vkEgh
jkT;kph LFkkiuk dj.kkjs Bj.kkj ukgh] i.k jkT;kr QwV ikM.kkjs
curks-
gk fopkj d:u tsOgk vki.k Lor%fo"k;h vfHkeku ckGxrk dh
loZ dkgh vkiY;keqGs vkgs fdaok ts dkgh vki.k djhr vkgkr
R;keqGs ?kMr vkgs] rj vki.k euq";kpk vfHkeku ckGxr vkgkr-
gk fopkj d:u tsOgk vki.k Lor%fo"k;h vfHkeku ckGxrk dh
vki.k brjkai{s kk vf/kd vk/;kfRed vkgkr] nsokizr vf/kd laons u'khy
vkgkr] vf/kd izkFkZuk'khy o vf/kd vfHkf"kDr vkgkr] rsOgk vki.k
euq";kckcr vfHkeku ckGxr vkgkr-
1-7 vkEgh izHkql tkc ns.kkj vkgksr tks loZ xks"Vhaph
ikj[k djrks
1 dfjaFk- 4%3&5
3
rjh rq e P;kdMw u fda o k ekuoh U;k;k/kh'kkdMw u ek>k U;k;fuokMk
Ogkok] ákps eyk dkghp okVr ukgh] eh Lor%pk ns[khy U;k;fuokMk
djhr ukgh( 4 dkj.k tjh ek>s eu ekÖ;kfo:) eyk lk{k nsr ukgh]
rjh rs o <îko:u eh funks Z " k Bjrks vls ukgh( ek>k U;k;fuokMk
dj.kkjk izHkq vkgs- 5 ákLro R;k le;kiwohZ Eg.kts izHkwP;k ;s.;kiwohaZ
rq E gh U;k;fuokMk d:p udk( rks va / kkjka r hy xq I r xks " Vh iz d k'kka r
vk.khy vkf.k var%dj.kkarhy ladYifg m?kM djhy( vkf.k ex izR;sdkP;k
;ksX;rsizek.ks nso R;kph okgok djhy-
13
1 dfjaFk- 5%9&11
9
rqEgh tkjdE;kZaph laxr /k: u;s] vls eh vkiY;k i=kar rqEgkl
fyfgys gksrs( 10 rFkkfi ák txkps tkjdehZ] yksHkh] foÙk gj.k dj.kkjs
o ewfrZiwtd ákph laxr eqGhp /k: u;s vls ek>s Eg.k.ks ukgh( dkj.k
rls djky rj rq E gkl txkrw u fu?kw u tkos ykxs y - 11 ákLro eh
rqEgkl ts fyfgys gksrs R;kpk vFkZ vlk dh] ca/kq EgVysyk vlk dks.kh
tj tkjdehZ] yksHkh] ewfrZiwtd] pgkM] e|ih] fdaok foÙk gj.k dj.kkjk
vlyk rj r'kkph laxr /k: u;s( R;kP;k iaählfg clw u;s-
nsokus vkiY;k lHkksorkyh T;k yksdkal Bsfoys vkgs] R;kaP;kizr

tckcnkj jkg.ks egRokps vkgs] nsokizr tckcnkj jkg.ks egRokps vkgs-
'ksoVh] vkEgkl R;k izHkwizr tckcnkj jkgko;kps vkgs] tks loZ
xks"Vhaph ikj[k djrks-
lksI;k 'kCnkar] tckcnkj jkg.ks Eg.kts %
• nsokizr [kjsi.kk ckGx.ks
• Lor%izr [kjsi.kk ckGx.ks
• dqVwackizr [kjsi.kk ckGx.ks
• T;kaph vkEgh lsok djrks R;kaP;kizr [kjsi.kk ckGx.ks
• ts vkeP;k thoukfo"k;h dkGth djrkr] R;kaP;kizr [kjsi.kk
ckGx.ks
tj vkEgh ifgY;k nksu xks"Vhar pqdrks] rj brj rhu xks"Vhargh
vkEgh pqdY;kokpwu jkg.kkj ukgh] gs 'kD; vkgs-
ts vkEgh izkIr dsysys vkgs] R;kpk O;ki fdrh vkgs ;k}kjs
vkEgkl ikj[kys tk.kkj ukgh] i.k vkEgh rs dke dks.kR;k gsrwus dsys
;k vk/kkjs vkeph ikj[k dsyh tkbZy ¼1 dfjaFk- 4%5½-
14
th egRÑR;s vkEgh dsyh] R;kaP;k FkksjohP;k vk/kkjs vkeph
ikj[k dsyh tk.kkj ukgh] i.k ijes'oj fiR;kP;k bPNsizr vkeP;k
vkKk/kkjdi.kkP;k vk/kkjs vkEgkl ikj[kys tkbZy ¼eÙk; 7%21&23½-
vkeps ikpkj.k vFkok Ñiknkus ;kaP;k egRokP;k vk/kkjs vkEgkl
ikj[kys tk.kkj ukgh] i.k T;k fo'oklwi.kkus vkEgh rs iw.kZ dsys] R;k
vk/kkjs vkEgkl ikj[kys tkbZy ¼eÙk; 25%21½-
izdVhdj.k 3%1&2
1
lknhZl ;sFkhy eaMGhP;k nwrkyk fygh% T;kP;ktoG nsokps lkr vkRes
vkgsr o lkr rkjs vkgsr rks vls Eg.krks% rqÖkh ÑR;s eyk BkÅd
vkgs r ( rw ftoa r vkgs l vls rq Ö ;kfo"k;h Eg.krkr] i.k rw es y s y k
vkgsl- 2 tkx`r gks] vkf.k ts ej.kkP;k iaFkkl ykxys vkgs rs lko:u
/kj( dkj.k rq>h d`R;s ekÖ;k nsokP;k n`"Vhus iw.kZ v'kh ekÖ;k ikg.;kr
vkyh ukghr-
euq";kar vkeps uko vlsy dh vkEgh ftoar vkgksr] i.k

ijes'ojkP;k n`"Vhus vkEgh esysys vk<Gkos v'kh 'kD;rk vkgs-
yksdkauh vkEgkl vfHkf"kDr ekukos] i.k ijes'oj vkeP;kckcr
fujk'k vkgs v'kh 'kD;rk vlw 'kdrs-
vkeph gh bPNk vlyh ikfgts dh vkeps dke o lsok ijes'ojkP;k
n`"Vhus ifjiw.kZ vlkoh-
1-8 jkT;kph LFkkiuk dj.kkÚ;kps var%dj.k
jkT;kph LFkkiuk dj.kkÚ;kps var%dj.k iw.kZi.ks f[kzLr jktkizr lefiZr
vls var%dj.k vkgs-
jkT;kph LFkkiuk dj.kkÚ;kps var%dj.k dsoG f[kzLrkP;k xkSjokP;k
'kks/kkFkZ vlrs-
15
jkT;kph LFkkiuk dj.kkÚ;kps var%dj.k euq";kdMwu xkSjo izkIr
d: bfPNr ukgh-
jkT;kph LFkkiuk dj.kkÚ;kps var%dj.k euq";kpk vfHkeku ckGxr
ukgh-
jkT;kph LFkkiuk dj.kkÚ;kps var%dj.k vls var%dj.k vkgs
T;kpk gsrq 'kq) vkgs-
izkFkZuk d: ;k dh vkiY;k varjkRE;kr jkT;kph LFkkiuk
dj.kkÚ;kps var%dj.k nso mRiUu djks-
;sFks laiw.kZ jkT;kP;k LFkkiusph lq:okr gksrs-
ßizHkq] eyk jkT;kph LFkkiuk dj.kkjs var%dj.k ns-Þ
16
17
18
2
lapkyd ifo= vkRek
ijes'ojkP;k jkT;kP;k fufeZrhlkBh vkEgh ifo= vkRE;kP;k
ekxZn'kZuk[kkyh o R;kP;k usr`Rok/khu jkgkos gs vxR;kps vkgs-
2-1 ts ijes'oj fiR;kph bPNk iw.kZ djrkr] rs lkoZdkfyd
thoukr vk'khokZn ikorhy
vkiyh uOgs] ijarq dsoG ijes'oj fiR;kph bPNk iw.kZ dj.kkjs lkoZdkfyd
thoukr vk'khokZn ikorhy-
eÙk; 7%21&23
21
eyk iz H kw t h] iz H kw t h] vls Eg.k.kkÚ;k iz R ;s d kpk iz o s ' k LoxkZ P ;k
jkT;kar gkbZy vls ukgh( rj tks ekÖ;k LoxhZ; fiR;kP;k bPNsizek.ks
okxrks R;kpk gksbZy- 22 R;k fno'kh iq"dG t.k eyk Eg.krhy] izHkks]
izHkks ^vkEgh rqÖ;k ukaokus lans'k fnyk]* rqÖ;k ukaokus Hkqrs ?kkyfoyh]
o rqÖ;k ukaokus iq"dG egRd`R;s dsyh ukghr dk;\ 23 rsOgk eh R;kauk
Li"V lka x s u dh] eyk rq e ph d/khp vks G [k uOgrh( ^vgks vukpkj
dj.kkÚ;ka u ks ] ekÖ;kiq < w u fu?kw u tk-*
vkEgh R;kP;k ûkokus* vusd peRdkj djhr vlw] i.k rjhgh

R;kP;k'kh vkeps oS¸;fDrd ukrs ul.;kph 'kD;rk vkgs-
R;kus vkEgkl vukpkj dj.kkjs Eg.kkos v'kh 'kD;rk vkgs-
'kD;rk vkgs dh vkEgh R;kph bPNk iw.kZ dj.;kP;k ckcrhr pqdr
vlw-
19
lapkyd ifo= vkRek
fdR;sdnk vkEgh ;kstuk] dk;ZØe] lsok ;kaph lq:okr djrks
vkf.k izHkwps uko R;kaP;k'kh tksMrks] vkEgkl vls okVrs dh vls
dsY;kus vkEgh R;kl ijes'ojkP;k bPNsr cnyw 'kdrks-
vkEgkl gîk xks"Vhl izk/kkU; fnys ikfgts dh vkEgh R;kph
bPNk tk.kkoh] uhfreRokps ikyu djkos vkf.k ex vn~Hkqr ÑR;s
dj.;klkBh iq<s ok<kos] th R;kP;k ukokar dj.;klkBh vkEgkl
ikpkj.k dj.;kr vkys vkgs-
tsOgk vkEgh o`{kkph fuxk jk[kwu pkaxyk o`{k r;kj djrks] rsOgk
QGsgh pkaxyh ;srkr-
2-2 i`Fohoj fiR;kph bPNk dk; vkgs rs ifo= vkRek
vkEgkoj izxV djrks
;ksgku 16%13&15
13
rjh rks lR;kpk vkRek ;sbZy rsOgk rks rqEgkyk ekxZ nk[kowu loZ
lR;kar usbZy( dkj.k rks vkiY;k Lor%ps lkax.kkj ukgh( rj ts dkgh
,sdsy] rsp lkaxsy( vkf.k gks.kkÚ;k xks"Vh rqEgkl dGohy- 14 rks ek>s
xkSjo djhy( dkj.k ts ek>s vkgs R;karwu ?ksÅu rs rqEgkl dGohy-
15
ts dkgh fiR;kps vkgs rs loZ ek>s vkgs( Eg.kwu eh Eg.kkyks dh] ts
ek>s vkgs R;karwu rs rqEgkl dGohy-
ifo= vkRek vkeP;k'kh rsp cksyrks ts izHkw ;s'kw cksyrks-ijes'oj

firk rs ;s'kwoj izxV djrks vkf.k ifo= vkRek rs vkeP;k var%dj.kk'kh
cksyrks-
jkse- 8%14
14
dkj.k ftrD;kauk ijes'ojkpk vkRek pkyohr vkgs frrds ijes'ojkps
iq = vkgs r -
20
ijes'ojkph eqys o eqyh ;k ukR;kus ijes'ojkP;k vkRE;kus
vkeps ekxZn'kZu djkos gs lkSHkkX; vkEgkl ykHkys vkgs-
Eg.kwu vkEgh ijes'ojkps var%dj.k o eu tk.kw 'kdrks- ifo=
vkRE;k}kjs vkEgkoj izxV dj.;kr vkysyh fiR;kph bPNk vkEgh
tk.kw 'kdrks-
vkRE;k}kjs pkyfoys tk.ks o fiR;kP;k bPNsuqlkj dk;Z dj.;kps
egRo vkEgh letys ikfgts-
2-3 ns g kiklw u tUeys y s ns g vkgs vkf.k vkRE;kiklw u
tUeysys vkRek vkgs
;ksgku 3%6
6
ns g kiklw u tUeys y s ns g vkgs vkf.k vkRE;kiklw u tUeys y s vkRek
vkgs -
ts nsgkiklwu vkgs] R;kl vkRE;kP;k dk;kZr cnyrk ;sr ukgh-

fdR;sdnk vkEgh vkiY;k nSfgd 'kDrh}kjs dkgh xks"Vhauk tUe
nsrks vkf.k vk'kk djrks dh dlsrjh R;kauh vkRE;kps dk;Z cukos- vls
djrk ;sr ukgh-
fuxZe 30%22&33
22
ex ijes'oj eks'ksyk Eg.kkyk] 23 rw mÙke izdkjps elkys ?ks] Eg.kts
ifo= LFkkuka r Y;k pyukiz e k.ks ikp'ks 'ks d s y iz o kgh xa / kjl] R;kP;k
fuEes Eg.kts vMhp'ks 'ksdsy lqxa/kh nkyfpuh] vMhp'ks 'ksdsy lqxa/kh
cp] 24 ikap'ks 'ksdsy rt] vkf.k ,d fguHkj tSrqukps rsy gh ?ksÅu]
25
R;kaps vfHk"ksdkps ifo= rsy Eg.kts xka/;kaP;k dlckizek.ks felGysys
lqxa/kh rsy r;kj dj( gs vfHk"ksdkps ifo= rsy gks;- 26 ;k rsykus
n'kZueaMi o lk{khdks'k] 27 est o R;kojhy loZ lkeku] nhio`{k o
R;kph midj.ks] /kwiosnh] 28 gkseosnh o frps loZ lkeku o cSBdhlg
21
lapkyd ifo= vkRek
xa x kG gîka u k vfHk"ks d djkok- 29 R;ka u k ifo= djkos Eg.kts rh
ijeifo= Bjrhy] T;kpk Li'kZ R;kauk gksbZy rs ifo= gksbZy- 30 vkf.k
;ktd gîk ukR;kus ek>h ls o k dj.;klkBh vgjks u o R;kps eq y xs
gîka u k vfHk"ks d d:u ifo= dj- 31 bL=k,y yks d ka u k lka x dh]
ih<îkuih<îk rqEgkyk ekÖ;kizhR;FkZ gsp ifo= vfHk"ksdkps rsy vl.kkj-
32
gs rsy dks.kkfg O;DrhP;k vaxkyk ykoko;kps ukgh o gîk izdkjps
feJ.k dks.kh djko;kps ukgh( gs ifo= vkgs( vkf.k rqEgh gîkyk ifo=p
ys [ kkos - 33 tks dks . kh R;kP;klkj[ks feJ.k r;kj djhr fda o k dks . kk
ijD;kyk rs ykohy R;kpk Lotukarwu mPNsn Ogkok-
tqU;k djkjkrhy ifo= vfHk"ksdkps rsy uO;k djkjkrhy ifo=

vkRE;kP;k vfHk"ksdkps] ifo= vkRE;kP;k rsykps Þizrhd o Nk;kß gksrs-
vkEgh ifo= vkRE;kP;k vfHk"ksdkps Þizrhd o Nk;kß ;k}kjs
dkgh ikB f'kdw ;k %
• ijes'ojkP;k lsosr T;k xks"Vhapk mi;ksx djko;kpk vkgs] R;kapk
ijes'ojk}kjs vfHk"ksd dj.;kr vkysyk vlkok ¼opu 23&28½-
• ijes'ojk}kjs T;kpk vfHk"ksd gksrks] rs ijes'ojkizr lefiZr gksrs
¼opu 29]30½-
• ts nsgkus tUeys vkgs] R;kl ijes'oj vfHk"ksd dj.kkj ukgh
¼opu 32½-
• ijes'oj vfHk"ksdkph dqByhgh udy lgu dj.kkj ukgh
¼opu 33½-
ts nsgkus tUeys vkgs] R;kl ijes'oj vfHk"ksd d: 'kdr ukgh-
ts nsgkus tUeys vkgs] rs ijes'ojkP;k dk;kZph dsoG udy gks;-
R;kl ijes'ojkP;k thoukrwu] mifLFkrhrwu o vfHk"ksdkrwu Þnwj
dsysß tkbZy-
22
xyrh- 4%29
29
ija r q R;k os G s l ns g LoHkkokuq l kj tUeys Y ;k eq y kus vkRE;kuq l kj
tUeysY;k eqykpk NG dsyk] rlk vkrkfg gksr vkgs-
T;k xks"Vh nsgkus tUeY;k vkgsr] R;k vkRE;kus vkEgh T;k

xks"Vhal tUe fnyk] R;k dkekar vM[kG.k mRiUu djrhy o R;k
dkekapk uk'k djrhy-
fdR;sdnk] T;k eksBeksBîk la?k"kkZl
a vkEgh rksM
a nsrks] R;k 'k=wP;k
;qDR;k ulrkr] rj T;kal vkEgh nsgkr tUe fnyk vkgs] R;k xks"Vh
vM[kG.k mRiUu djrkr-
xyrh- 5%17
17
dkj.k nsgokluk vkRE;kfo#) vkgs o vkRek nsgoklusfo#) vkgs(
gh ijLijfo#) vkgsr] áklkBh dh] ts dkgh rqEgh bfPNrk rs rqeP;k
gkrwu ?kMw u;s-
ts nsgkiklwu vkgs] rs vkfRed xks"Vhapk fojks/k djhy- udy

usgeh [kÚ;kpk fojks/k djhy- vlR; usgeh lR;kpk fojks/k djhy-
Eg.kwu vkEgh lko/k vlys ikfgts dh vkEgh nSfgd xks"Vhauk tUe
nsrk dkek u;s-
;ksgku 6%63
63
vkRek gk ftoar dj.kkjk vkgs] nsgkiklwu dkgh ykHk ukgh( eh th
opus rqEgkl lkafxryh vkgsr rh vkRek o thou v'kh vkgsr-
ts nsgkiklwu tUeys vkgs] R;k}kjs yksdkal Qk;nk gks.kkj ukgh-

R;kr thou fuekZ.k dj.;kps lkeF;Z ulrs-
23
lapkyd ifo= vkRek
Lrks=- 127%1
1
ijes'oj tj ?kj cka/khr ukgh rj rs cka/k.kkÚ;kaps Je O;FkZ vkgsr(
ijes'oj tj uxj j{khr ukgh rj igkjsdÚ;kaps tkxz.k O;FkZ vkgs-
tj izHkw cka/k.kh djhr ulsy] rj ts dkgh cka/k.;kr vkys vkgs]

rs O;FkZ vkgs- rs tjh HkO;] oSHko'kkyh fnlr vlsy] vkf.k yksd R;kph
iz'kalk djhr vlrhy] rjhgh v'kkizdkjP;k bekjrhfo"k;h fdaok cka/
kdkekfo"k;h ikSykus EgVys vkgs dh ßgs ik"kk.k] ykdwM] xor] isa<kÞ
;kaps dke vkgs- rs MksGîkleksj fVdwu jkg.kkj ukgh ¼1 dfjaFk-
3%12&13½-
jkT;kph LFkkiuk dj.kkjk Eg.kwu] ek>h ,deso bPNk gh vkgs
dh eh vkiY;k fiR;kph bPNk iw.kZ djkoh & vkfRed xks"Vh tUekl
?kkykO;k-
2-4 ifo= vkRek izdV djrks ^dksBs*] ^dsOgk* vkf.k ^dls*
izs- ÑR;s 8%29
29
rsOgk vkRE;kus fQfyIikyk lkafxrys] rw tkÅu R;kpk jFk xkaB-
ifo= vkRE;k}kjs gC'kh "ka<kph HksV ?ks.;klkBh fQfyIikps ekxZn'kZu

dj.ks Qkj egRokps gksrs- ;kosGh gC'kh dw'kh vf/kdkjh v'kk fLFkrhr
gksrk T;kr fQfyIikl R;kyk ijes'ojkps opu ,sdfork ;s.kkj gksrs
vkf.k R;kyk rks ;s'kwdMs vk.kw 'kdr gksrk-
izs- ÑR;s 10%19
19
is= R;k n`"Vkarkfo"k;h fopkj djhr vlrk vkRek R;kyk Eg.kkyk]
ikgk] rhu ek.kls rq>k 'kks/k djhr vkgsr-
24
izs- ÑR;s 11%12
12
rsOgk vkRE;kus eyk lkafxrys dh] dkgh la'k; u /kfjrk R;kaP;kcjkscj
tk- ex gs lgk ca/kqfg ekÖ;kcjkscj vkys vkf.k vkEgh R;k ek.klkP;k
?kjh xsyks-
dq Bykgh la'k; u /kjrk] dusZY;kph HksV ?ks.;klkBh ifo=

vkRE;kus is=kps ekxZn'kZu dsy-s ;k}kjs ;gwnrs j yksdkalkBh 'kqHkorZekukph
nkjs m?kMyh-
izs- ÑR;s 13%2&4
2
rs izHkwph lsok o mikl djhr vlrk ifo= vkRek Eg.kkyk dh] c.kZck
o 'kkS y áka u k T;k dk;kZ l kBh eh cks y kfoys vkgs R;klkBh R;ka u k
ekÖ;kdfjrk osxGs d:u Bsok- 3 rsOgk R;kauh mikl o izkFkZuk d:u
vkf.k R;ka P ;koj gkr Bs o w u R;ka p h jokuxh ds y h- 4 ákiz e k.ks ifo=
vkRE;kP;k }kjs R;kaph jokuxh >kY;koj rs lywdh;kar ;sÅu rkjokarwu
dq i z k l xs y s -
ifo= vkRE;kus c.kZck o 'kkSy ;kal lsoslkBh ikpkj.k dsys th

R;kus R;kaP;klkBh usfeyh gksrh- ifo= vkRE;kus R;kal ikBfoys gksrs-
izs- ÑR;s 16%6&10
6
ua r j vkf'k;k iz k a r ka r opu lka x .;kl R;ka u k ifo= vkRE;kdMw u
izfrca/k >kY;keqGs rs Ýqfx;k o xyfr;k ák izkarkae/kwu xsys( 7 vkf.k
eqfl;ki;Zar vkY;koj fcFkwfu;kl tk.;kPkk R;kauh iz;Ru dsyk( ijarq
;s'kwP;k vkRE;kus R;kauk tkÅ fnys ukgh- 8 ex rs eqfl;ktoGwu tkÅu
=ks o lkyk [kkyh xs y s - 9 rs F ks jk=h ikS y kyk vlk n` " Vka r >kyk dh]
eklsnksfu;kpk dks.kh,d ek.kwl mHkk jkgwu vki.kkyk fouarh djhr vkgs
dh] bdMs eklsnksfu;kar ;sÅu vkEgkyk lkgk¸; dj- 10 R;kyk vlk
n`"Vkar >kY;kuarj R;k yksdkauk lqokrkZ lkaxko;kl ijes'ojkus vkEgkyk
cks y kfoys vkgs vls vuq e ku d:u vkEgh ekls n ks f u;ka r tk.;kpk
ykxykp fopkj dsyk-
25
lapkyd ifo= vkRek
izHkw ;s'kwus vkKk fnyh gksrh dh laiw.kZ txkr tkÅu laiw.kZ
l`"Vhyk lqokrsZph ?kks"k.kk djkoh- rjhgh vkEgh ;sFks ikgrks dh ifo=
vkRek R;k fof'k"V le;h ikSy o R;kP;k lgdkÚ;kal vkf'k;k o
fcFkwfu;k ;sFks tk.;kl eukbZ djrks-
;k,soth rks R;kal eklsnksfu;kl tko;kl lkaxrks- ifo= vkRE;kl
gs ekghr gksrs dh jkT;kP;k dkekfufeÙkkus vkEgkl dsOgk] dksBs o
dls tko;kps vkgs-
2 dfjaFk- 1%15&17
15
vlk Hkjaolk ckGxwu rqEgkl nksunk Ñiknku feGkos Eg.kwu ifgY;kus
rqEgkdMs ;kos] 16 rqEgkdMwu eklsnksfu;kl tkos] uarj iqUgk eklsnksfu;kgwu
rqEgkdMs ;kos] vkf.k rqEgh eyk ;gwnh;kdMs okVsl ykokos] vlk ek>k
csr gksrk- 17 rj vlk csr vlrk eh papyi.kk dsyk dk;\ vFkok eyk
gks; gks;] ukgh ukgh v'kh /kjlksM djrk ;koh Eg.kwu ts eh ;ksftrks
rs ns g LoHkkokiz e k.ks ;ks f trks dk;\
vkEgkl ifo= vkRE;kus izsfjr ;kstus vuqlkj pkyko;kph xjt

vkgs- T;k xks"Vhaph ;kstuk vkEgh vk[krks rh o vkepk gsrw ifo=
vkRE;k}kjs izsfjr vlyk ikfgts-
2-5 vkRE;kph izsj.kk vusd izdkjs ;srs
• fyf[kr opu vkEgkl lathou nsrs-
• ,d gGwp varjkrhy ok.kh ¼fopkj½-
• vkRE;kph ,[kknh ekfgrh vFkok lwpuk pedwu mB.ks
• var%dj.kkr tk.kwu ?ks.ks
• ijes'ojkpk gsrw izdV dj.kkjs fopkj vFkok fp=-
• Hkfo";}k.khP;k }kjs
26
• LoIu o n'kZu-
• ckgî vFkok HkkSfrd izdVhdj.k-
• brj i)rh-
2-6 ifo= vkRE;k'kh ,d v[kaM laokn LFkkfir dj.;kph
xjt vkgs
ifo= vkRE;k'kh ,d v[kaM laokn LFkkfir dj.;kph xjt
vkgs- vFkkZr~ vkEgkl gs tk.krk ;kos dh rks dsOgk cksyyk vkgs-
2-7 vkRE;kph osG vksG[k.ks
dkeklkBh vkRE;kph osG vksG[k.ks egRokps vkgs & ex rh
fØ;k yxsp gksr vlkoh] vFkok uarj vFkok Hkfo";kr Qkj iq<s-
v'kh osG ;srs] tsOgk rks Eg.krks] ßrw tkÅu R;kpk jFk xkaBÞ ¼izs-
ÑR;s 8%29½- vkEgh dqBykgh iz'u u fopkjrk yxsp vkKsps ikyu
dsys ikfgts] ukghrj vkEgh ijes'ojkP;k ;kstusr pqd.kkj-
v'khgh osG ;srs tsOgk rks vkeP;k'kh cksyrks vkf.k vkeP;ktoG
izkFkZul
s kBh] r;kjh dj.;klkBh o R;kP;k vkKsul q kj dk;Z dj.;klkBh
osG vlrks ¼izs-ÑR;s 13%1&4½-
2-8 vkRE;kr izkFkZuk dj.ks egRokps vkgs
2-8-1 vkRE;kr iz k FkZ u k dj.;k}kjs ek>k vkRek ijes ' ojkps
gsrw let.;kl r;kj gksrks
1 dfjaFk- 2%9]10]16
9
gs rj ák 'kkóys[kkizek.ks vkgs% ^MksGîkus ts ikfgys ukgh] dkukus
ts ,sdys ukgh* o ek.klkP;k êukar ts vkys ukgh] rs vki.kkoj izhfr
dj.kkÚ;ka l kBh ijes ' ojkus * fl) ds y s vkgs ( 10 dkj.k ijes ' ojkus rs
27
lapkyd ifo= vkRek
vkRE;kP;k }kjs vkiY;kyk izxV dsys] dkj.k vkRek gk loZ xks"Vhapk o
ijes ' ojkP;k xgu xks " Vha p kfg 'kks / k ?ks r ks - 16 îz H kw p s eu vls dks . kh
vksGf[kys vkgs dh R;kus R;kyk f'kdokos\* vkiY;kyk rj f[kzLrkps eu
vkgs -
ifo= vkRek etoj R;k xks"Vh izdV djrks T;k vkRE;kus

ekÖ;klkBh r;kj dsY;k vkgsr- vkjaHkh] gs ekÖ;klkBh jgL;e;
vlsy & v'kk xks"Vh T;k MksGîkauh ikfgY;k ukghr] dkukauh T;k
,sdY;k ukghr o ek.klkP;k êukar T;k vkY;k ukghr- ijarq ifo=
vkRE;kus rh jgL;s etoj izdV dsyh vkgsr- Eg.kwu eyk f[kzLrkps
eu vkgs & eh rs fopkj] ;kstuk vkf.k gsrw tk.krks ts R;kP;k eukr
vkgsr-
1 dfjaFk- 14%2
2
dkj.k Hkk"kk cksy.kkjk ek.klkacjkscj uOgs] rj ijes'ojkcjkscj cksyrks(
dkj.k rs ek.klkyk letr ukgh( rks vkRE;kus xw< xks"Vh cksyrks-
tsOgk eh vkRE;kus izkFkZuk djrks] rsOgk eh xw< xks"Vh cksyrks-

vlk vankt yko.ks lqjf{kr gksbZy dh ;k jgL;krhy dkgh xks"Vh
ijes'ojkus ekÖ;klkBh r;kj dsysY;k vlrhy] ekÖ;k thouklkBh
ijes'ojkps fopkj] ;kstuk o gsrw-
2-8-2 vkRE;kus iz k FkZ u k ds Y ;kus ek>h bPNk ijes ' ojkP;k

bPNs u q l kj gks r s
bczh- 5%7&9
7
vkiY;kyk ej.kka r w u rkjko;kl tks leFkZ vkgs R;kP;ktoG R;kus
vkiY;k ns g koLFks P ;k fnolka r ] eks B k vkØks ' k djhr o vJq xkGhr
izkFkZuk o fouo.kh dsyh] vkf.k rh R;kP;k ln~HkfäeqGs ,sd.;kar vkyh(
28
8
rks iq= vlwufg R;kus ts nq%[k lksf'kys rs.ksad:u rks vkKk/kkjdi.kk
f'kdyk( 9 vkf.k ifjiw.kZ dsyk tkÅu rks vkiY;k vkKsar jkg.kkÚ;k
lokZapk ;qxkuq;qxhaP;k rkj.kkpk drkZ >kyk-
vkEgh gs y{kkr ?;kos dh opu vkEgkl gs lkaxrs dh izHkw ;s'kwus

ts nq%[k lksf'kys rs.ksd:u rks ÞvkKk/kkjdi.kk f'kdykÞ & gs fiR;kP;k
bPNsuqlkj vkiY;k bPNsph ekaM.kh dj.ks gks;-
vkEgkl gs ekghr vkgs dh gs xsFk'ksekus ckxsr ?kMys-
eÙk; 26%38]39]42
38
rsOgk R;kus R;kal EgVys] êk>k tho* ej.kizk;] ^vfr f[k™k >kyk
vkgs]* rqEgh ;sFks Fkkack o ekÖ;kcjkscj tkxs jkgk- 39 ex rks FkksMklk
iq<s tkÅu ikyFkk iMyk vkf.k R;kus v'kh izkFkZuk dsyh% gs ekÖ;k
ckik] gks b Z y rj gk I;kyk ekÖ;ko:u VGw u tkoks ( rFkkfi ekÖ;k
bPNsizek.ks udks rj rqÖ;k bPNsizek.ks gksoks- 42 vk.k[kh R;kus nqlÚ;kank
tkÅu v'kh izkFkZuk dsyh] gs ekÖ;k ckik] gs eh I;kykf'kok; VGwu
tkr ukgh rj rqÖ;k bPNsizek.ks gksoks-
izkFkZuk ekÖ;kr cny ?kMowu vk.krs- izkFkZuk eh fiR;kP;k bPNsul

q kj
Lor%P;k bPNsph ekaM.kh djkoh Eg.kwu ek>s lgk¸; djrs- izkFkZusP;k
osGh ijes'oj ekÖ;k var%dj.kkr dk;Z djrks] ekÖ;k bPNsl o
LoIukal rks R;kP;k bPNsuqlkj] ;kstusuqlkj o gsrwuqlkj ?kMforks-
jkse- 8%26]27
26
rls p vkRekfg vkiY;k v'käi.kka r vkiY;kyk gkrHkkj ykforks (
dkj.k vki.k ;Fkk;ksX; çkFkZuk d'kklkBh dsyh ikfgts gs vkiY;kyk
BkÅd ukgh( i.k vkRek Lor% vfuokZP; d.g.;kus e/;LFkh dfjrks(
27
i.k var;kZes ikj[k.kkÚ;kyk R;k vkRE;kpk euksHkko dk; gs BkÅd
vkgs ( dkj.k gk vkREkk ifo= tuka l kBh ijes ' ojkP;k ethZ ç ek.ks e/
;LFkh dfjrks -
29
lapkyd ifo= vkRek
eh vkiY;k Hkk"ksr izkFkZuk d: 'kdrks] ijarq ijes'ojkus izkFkZusr
ek>h enr dj.;klkBh ,d lkeF;Zoku lgk¸;d fnysyk vkgs &
Lor% ifo= vkRek & tks izkFkZuk dj.;kr ek>h enr djrks- tsOgk
eh vU; vU; Hkk"ksr izkFkZuk djrks] rsOgk eh vkRE;kus izkFkZuk djrks-
eyk ekghr vkgs dh th izkFkZuk vkRE;krwu ;sr]s rh usgeh ijes'ojkP;k
bPNsuqlkj vlrs- Eg.kwu vkRE;kus izkFkZuk dj.;kph osG vkeP;k
bPNsl R;kP;k bPNsuqlkj ekaM.;kph ;ksX; osG vlrs-
2-9 vkRE;kP;k dk;kZal tUe ns.ks & êfj;sP;k thoukr
?kMysY;k* peRdkjkrwu dkgh ikB
2-9-1 i`Fohoj ;ksX; le;h eqDr dsyk xsyk
mRiÙkh 3%15
3
vkf.k rw o L=h] rq>h larfr o frph larfr ;ke/;s eh ijLij oSj
LFkkihu( rh rq>s Mksds QksMhy] o rw frph Vkap QksfM'khy-
xyrh- 4%4
4
ijarq dkGkph iw.kZrk >kyh rsOgk ijes'ojkus vkiY;k iq=kyk ikBfoys(
rks óhiklwu tUeysyk] fu;e'kkók/khu tUeysyk vlk gksrk-
tjh L=hP;k ^larrhps* ;s.ks ,nsu ckxsr Hkfo";ok.khP;k :ikr

lkax.;kr vkys] rjhgh pkj gtkj o"ksZ f[kzLr ;k txkr vkyk ukgh-
osG iw.kZ >kY;koj ijes'ojkps dk;Z gîk i`Fohoj eqDr gksrs-
2-9-2 lkekU; yksdka}kjs eqDr dsys xsys

;'k;k 7%14
14
;kLro iz H kw Lor% rq E gkl fpUg ns r vkgs ( ikgk] dq e kjh xHkZ o rh
gksÅu iq= izlosy o R;kps uko bEekuq,y ¼vkeP;klkfUu/k ijes'oj½
vls Bs o hy-
30
tsOgk ijes'ojkl ;k txkr rkj.kkjk ikBoko;kpk gksrk] rsOgk
R;kus ,[kk|k jktdqekjhph vFkok [kwi f'kdysY;k L=hph fuoM dsyh
ukgh- ijarq R;k,soth R;kus ygku';k] loZlk/kkj.k ejh;k ukokP;k
dqekfjdsph fuoM dsyh-
vkiys lkoZdkfyd jkT;kps dk;Z loZlk/kkj.k yksdkaP;k gkrh
ns.;kl ijes'ojkyk Hkhrh okVr ukgh-
2-9-3 'kq) vlys ikfgts & dsoG R;kP;k vkRE;kus tUeysys

ywd 1%35
35
ijes ' ojnw r kus mŸkj fnys ] ifo= vkRek rq Ö ;koj ;s b Z y vkf.k
ijkRijkps lkeF;Z rq Ö ;koj Nk;k djhy( ák dkj.kkus T;kpk tUe
gksbZy R;kyk îfo=]* ijes'ojkpk iq=] vls Êg.krhy*-
vkeP;k}kjs ijes'oj ts dk;Z djrks] rs dsoG vkRE;kus tUeysys

vlkos] nsgkP;k dk;kZus dyqf"kr ok efyu >kysys ulkos-
2-9-4 yTtsps dkj.k B: 'kdrs

eÙk; 1%19
19
frpk ifr ;kslsQ uhfreku~ gksrk o frph csvcwz dj.;kph R;kph
bPNk ulY;keqGs fryk xqIri.ks lksM.;kpk R;kus fopkj dsyk-
tjh efj;sP;k xHkkZr ijes'ojkpk iq= gksrk] rjhgh ;k}kjs fryk

yTtsl rksaM |kos ykxys-
2-9-5 lkekU; LokHkkfod iz f Ø;ka } kjs eq D r

1 dfjaFk- 15%10
10
rjh tks dkgh eh vkgs rks ijes'ojkP;k Ñisus vkgs vkf.k ekÖ;koj
R;kph th Ñik >kyh vkgs rh O;FkZ >kyh ukgh( ijarq R;k lokZais{kk eh
31
lapkyd ifo= vkRek
vfr'k; Je dsys rs eh dsys vls ukgh] rj ekÖ;kcjkscj vl.kkÚ;k
ijes ' ojkP;k Ñis u s ds y s -
tjh efj;sps xHkZ/kkj.k ,d peRdkj gksrk] rjhgh R;k ckGkph

osG iw.kZ gksbZi;Zar R;kyk xHkkZr Bsokos ykxys-
2-9-6 ijes ' ojkP;k us e ys Y ;k os G s i ;Z a r tkÅu iks g ks p s i ;Z a r

can nkjs feGw 'kdrkr
ywd 2%7
7
vkf.k fryk frpk çFkeiq = >kyk( R;kyk frus ckGa R ;kus xq a M kGw u
xOgk.khar Bsfoys] dkj.k R;kal mrkj'kkGsr tkxk uOgrh-
gh vk'p;kZph xks"V vkgs dh tjh ijes'oj fiR;kl gs ekghr

gksrs dh ;s'kwpk tUe fof'k"V le;h gksbZy] rjhgh R;kus R;kP;klkBh
mrkj'kkGsr tkxk jk[kwu Bsfoyh ukgh- tsFks ;s'kwpk tUe gks.kkj gksrk]
R;k xOgk.khr iksgkspsi;Zar] ejh;k o ;kslsQ ;kauk vusd mrkj'kkGsph
nkjs BksBkoh ykxyh-
can nkjkapk vFkZ gk ukgh dh vki.k ts eksdGs djhr vkgkr rs
ijes'ojkps [kjs dk;Z ukgh- can nkjkpk vFkZ] ijes'oj dsoG v'kk
fBdk.kkdMs vkiys ekxZn'kZu dj.kkj vkgs] tsFks R;kph bPNk vkgs dh
vki.k R;k dk;kZl eqDr djkos tks rks vkiY;k}kjs mRiUu dj.kkj
vkgs-
2-9-7 R;kps j{k.k o iks"k.k gks.ks vxR;kps vkgs

ywd 2%40
40
rks ckGd ok<r ok<r cyoku~ gksr xsyk o Kkukus iw.kZ gksr xsyk(
vkf.k R;kP;koj ijes'ojkph Ñik gksrh-
32
eÙk; 2%12&16
12
ex gsjksnkdMs ijr tkÅ udk] v'kh LoIukar lwpuk feGkY;keqGs rs
nq l Ú;k ekxkZ u s vkiY;k ns ' kkl fu?kw u xs y s - 13 rs xs Y ;koj] ikgk]
iz H kw p k nw r ;ks l s Q kl LoIuka r n'kZ u ns Å u Eg.kkyk] ÅB] ckGd o
R;kph vkbZ áka u k ?ks Å u felj ns ' kka l iGw u tk] vkf.k eh rq y k
lkaxsi;Zar rsFksp jkgk( dkj.k ckGdkpk ?kkr dj.;klkBh gsjksn R;kpk
'kks/k dj.kkj vkgs- 14 ex rks mByk vkf.k ckGd o R;kph vkbZ ákauk
?ksÅu jkrksjkr felj ns'kkl fu?kwu xsyk( 15 vkf.k gsjksnkP;k ej.kki;Zar
rsFks jkfgyk( êh vkiY;k iq=kyk felj ns'kkarwu cksykfoys vkgs* gs ts
izHkwus lans"VîkP;k }kjs lkafxrys gksrs rs iw.kZ Ogkos Eg.kwu vls >kys-
16 rsOgk ekxh] yksdkauh vki.kkyk Qlfoys gs ikgwu gsjksn vfr'k;
larkiyk vkf.k th osG R;kus ekxh yksdkiklwu uhV fopk:u ?ksryh
gks r h frP;kiz e k.ks R;kus cs F kygs e ka r o vkliklP;k loZ iz n s ' kka r ts
nksu o"kkZps o R;kgwu deh o;kps ckGd gksrs R;k lok±uk R;kus ek.kls
ikBow u R;ka P ;kdMw u ftos a ekjys -
ijes'ojkps izR;sd dk;Z ts vkEgh i`Fohoj eksdGs djrks] R;kps

iks"k.k o j{k.k dj.ks t:jh vkgs-
33
34
35
36
3
ijes'ojk}kjs ns.;kr vkysY;k
n`"Vkarkps Lo:i
gh osG n`"Vkarkaph o LoIukaph vkgs-
izs-ÑR;s 2%17&18
17
nso Eg.krks] 'ksoVY;k fnolkar ^vls gksbZy dh] eh euq";ek=koj
vkiY;k vkRE;kpk o"kkZo djhu( rsOgk rqeps iq= o rqeP;k dU;k lans'k
ns r hy] rq e P;k r:.kka l n` " Vka r gks r hy] o rq e P;k o` ) ka l LoIus
iMrhy( 18 vk.k[kh R;k fnolka r eh vkiY;k nklka o j o vkiY;k
nklhaoj vkiY;k vkRE;kpk o"kkZo djhu(* Eg.kts rs lans'k nsrhy-
vkeps dsoG ^LoxhZ; euksjatu* dj.;klkBh ijes'oj n`"Vkar

vkf.k LoIu nsr ukgh-
izR;sd LoIukpk] n`"Vkarkpk ,d gsrw vlrks- cgq/kk] vkEgh gîk
i`Fohoj dk; djkos vls ijes'ojkyk okVrs] rs rks vkeP;koj izxV
djrks-
vkeP;kiSdh fdR;sdkatoG ijes'ojkrQsZ n`"Vkar@ LoIu@bPNk
vlrkr dh vkEgh R;kP;klkBh dkgh djkos- vkEgh vFkZiw.kZ thou
?kkyow bfPNrks vkf.k vls dkgh djko;kph vkeph bPNk vlrs dh
R;k}kjs ijes'ojkP;k jkT;kr cny ?kMwu ;kok- vkEgh jkT;kph
LFkkiuk dj.kkjs cuw bfPNrks-
ijes'ojk}kjs ns.;kr vkysY;k n`"Vkarklaca/kkus ;sFks dkgh ;FkkFkZ
Kku ns.;kr vkysys vkgs-
37
ijes'ojk}kjs ns.;kr vkysY;k n`"Vkarkps Lo:i
3-1 ijes ' ojk}kjs ns . ;kr vkys y k n` " Vka r ,d bZ ' ojh;
vkns'k o vf/kdkjizkIrh vkgs
ijes'ojk}kjs ns.;kr vkysyk n`"Vkar gîk i`Fohoj ijes'ojkP;k vf/
kjkT;kP;k LFkkiuslkBh o ok<hlkBh ,d bZ'ojh; vkns'k vkf.k vf/
kdkjizkIrh vkgs-
• gh ,d vkKk vFkok vkns'k vkgs] T;kps ikyu vkEgkl djko;kps
vkgs-
izs- ÑR;s 26%15&19
15
eh EgVys] izHkks] rw dks.k vkgsl\ izHkq Eg.kkyk] T;k ;s'kwpk rw NG
dfjrksl rksp eh vkgs- 16 rj ÅB o ^vkiY;k ik;koj mHkk jkgk(*
dkj.k eh rqyk ,o<îklkBh n'kZu fnys vkgs dh] rw ts ekÖ;kfo"k;h
ikfgys vkgs o T;kckcr eh rqyk n'kZu ns.kkj vkgs] R;kpk lsod o
lk{kh vls rqyk usekos- 17 ák yksdkaiklwu o îjjk"Vªh;kaiklwu eh rq>s
j{k.k djhu- 18 eh rqyk R;kaP;kdMs ikBforks] áklkBh dh] R;kauh va/
kkjkarwu mtsMkdMs* o lSrkukP;k vf/kdkjkarwu nsokdMs oGkos] Eg.kwu
rw R;kaps ^MksGs m?kMkos* vkf.k R;kauk ikikaph {kek Ogkoh o ekÖ;kojhy
foÜoklkus ifo= >kysY;k yksdkae/;s oru feGkos- 19 Eg.kwu] gs jktk
vfxzIik] eh rks LoxhZ; n`"Vkar voekfuyk ukgh-
• gk LoxkZrwu feGkysyk vf/kdkj vkgs tks vkEgkl /kS;Zoku]

fuHkZ;] o vkRefo'oklh cuforks-
• vki.k n`"Vkar ?ksÅu pky.kkj vkgkr-
• tsOgk ijes'oj i`Fohoj dkgh d: bfPNrks] rsOgk rks lkekU;r;k]
fof'k"V fBdk.kP;k ¼txkP;k ikBhojhy ,[kknk Hkkx½ dkgh
yksdkal 'kks/kwu dk<rks vFkok R;kal ,d= djrks] T;kal R;kus
vkiyk nSoh gsrw iw.kZ dj.;klkBh r;kj dsysys vlrs- gîk
yksdkar rks lkekU;r% v'kk O;Drhl ¼iq#"k fdaok L=h½ mHkkjrks
T;kps fe'ku nSoh gsrw iw.kZ dj.ks vlrs- ijes'oj gîk O;Drhpk
38
mi;ksx vkiY;k ¼lans'k½ n`"Vkarkph ?kks"k.kk dj.;klkBh djrks
vkf.k R;kal ,d lsok lksiforks- gk euq"; n`"Vkarkps ogu
dj.kkjk vFkok yksdkaiq<s n`"Vkar ekaM.kkjk Bjrks- ijes'oj gîk
O;Drhl vkiyh 'kSyh lksiforks T;koj R;kl vey djko;kpk
vkgs vkf.k rh iw.kZ dj.;klkBh lk/ku ns[khy iqjforks ;klkBh
dh R;kyk nSoh gsrw iw.kZRokl vk.krk ;kok-
[kkyhy eq[; 'kCnkaoj y{k |k %
O;Drh] LFkku] ?kks"k.kk] yksd] gsrw-
fe'ku] lans'k] lsok] dk;Z'kSyh vFkok i)r] ek/;e-
izs-ÑR;s 7%17&36
17
ex nsokus vczkgkekyk ts vfHkopu fnys gksrs rs iw.kZ gks.;kpk le;
tltlk toG vkyk rlrls rs yks d felj ns ' kka r ôk<w u la [ ;s u s
iq"dG >kys- 18 ;kslsQkph ekfgrh ulysyk vlk nqljk jktk felj
ns'kkP;k xknhoj clsi;Zar* vls pkyys- 19 rks jktk vkiY;k ^yksdkacjkscj
diVkus okxyk* vkf.k R;ka p h ckGds ^txw * u;s r Eg.kw u rh ckgs j
Vkdwu ns.;kl R;kus R;kal Hkkx ikfMys( vls R;kus vkiY;k iwoZtkal
^NGys - * 20 ákPk dkGka r eks ' ks p k tUe >kyk- rks ns o kP;k n` " Vhus
^vfr'k; lq a n j* gks r k( R;kps ikyuiks " k.k ^rhu efgus i ;Z a r * R;kP;k
ckikP;k ?kjh >kys( 21 ex R;kyk ckgsj Vkdwu ns.;kar vkys vlrk
^QkjksP;k dU;sus R;kyk ?ksÅu vkiyk iq= Eg.kwu* R;kps laxksiu dsys-
22
eks ' ks y k feljh yks d ka P ;k loZ fo|ka p s f'k{k.k feGkys vkf.k rks
Hkk"k.kkar o Ñrhar ijkØeh gksrk- 23 ex rks toGtoG pkGhl o"kkZapk
>kyk rsOgk ^vkiys cka/ko Eg.kts bók,ykps larku* ákaph HksV ?;koh
vls R;kP;k eukar vkys- 24 rsOgka eks'ksus R;karhy dks.kk,dkoj vU;k;
gks r vkgs vls ikgw u R;k tkpys Y ;k ek.klkpk dS o kj ?ks r yk vkf.k
^felÚ;kyk ek:u* R;kpk lwM mxfoyk- 25 rsOgk nso R;kP;k gkrkus
R;kP;k cka/kokaph lqVdk djhr vkgs gs R;kal letys vlsy vls R;kyk
okVys gksrs] i.k rs R;kal letys ukgh- 26 ex nqlÚ;k fno'kh dks.kh
39
Hkka M r vlrk rks R;ka P ;kiq < s ;s Å u mHkk jkfgyk o R;ka p h letw r
?kky.;kdfjrk R;kal Eg.kkyk] x`gLFkkauks rqEgh HkkÅcan vkgk( ,desdkaoj
vU;k; dk dfjrk\ 27 rs O gk ^tks vkiY;k 'ks t kÚ;koj vU;k; djhr
gksrk rks* R;kyk <dywu nsÅu Eg.kkyk] ^rqyk vkEgkaoj vf/kdkjh o
U;k;k/kh'k dks.kh dsys\ 28 dky rw felÚ;kyk Bkj ekfjys rls eykfg
ekjko;kl ikgrksl dk;\ 29 gs 'kCn ,sdrkap eks'ks iGwu xsyk vkf.k
fe|ku ns'kkar mijh >kyk(* rsFks R;kyk nksu eqyxs >kys- 30 ex pkGhl
o"ks Z a HkjY;koj lhuk; ioZ r kP;k jkuka r ,dk >q M ika r hy vfXuTokys r
,d nsonwr R;kP;k n`"Vhl iMyk-* 31 gs n`'; ikgwu eks'ksyk vkÜp;Z
okVys vkf.k rs dk; vkgs gs ikg.;kdfjrk rks toG xsyk( rsOgk çHkwph
ok.kh >kyh dh] 32 êh rqÖ;k iwoZtkapk nso] vczkgkekpk] blgkdkpk o
;kdksckpk nso vkgs-* rsOgk eks'ks dafir >kyk o R;kyk frdMs ikgko;kps
/kS;Z >kys ukgh- 33 ^dkj.k çHkwus R;kyk EgVys] rw vkiY;k ik;karys
tksMs dk<( dkj.k dh] T;k tkxsoj rw mHkk vkgsl rh ifo= Hkwfe vkgs-
34
felj ns'kkarY;k ekÖ;k yksdkaph foifÙk eh [kjks[kj ikfgyh vkgs]
R;ka p s gq a n ds eh ,s d ys vkgs r vkf.k R;ka l lks M ow u ?ks . ;klkBh eh
mrjyks vkgs( rj vkrk py] eh rqyk felj ns'kkyk ikBforks-* 35 ^rqyk
vf/kdkjh o U;k;k/kh'k dks.kh dsys]* vls Eg.kwu T;k eks'ksyk R;kauh
f>Mdkfjys gks r s ] R;kykp] >q M ika r n'kZ u >kys Y ;k ns o nw r kP;k gLrs ]
nsokus vf/kdkjh o eqfänkrk Eg.kwu ikBfoys- 36 ^R;kus felj ns'kkar]*
rka c MÓk leq n z k a r o ^jkuka r pkGhl o"ks Z vöq r ÑR;s d:u o fpUgs
nk[kowu* R;k yksdkal ckgsj usys-
3-2 ijes ' ojk}kjs ns . ;kr vkys Y ;k n` " Vka r kph lq : okr
dj.;kph o rks dk;kZfUor dj.;kph ,d useysyh osG
vlrs
izs-ÑR;s 7%17] 20
17
ex nsokus vczkgkekyk ts vfHkopu fnys gksrs rs iw.kZ gks.;kpk le;
tltlk toG vkyk rlrls rs yks d felj ns ' kka r ôk<w u la [ ;s u s
iq"dG >kys- 20 ákPk dkGkar eks'kspk tUe >kyk- rks nsokP;k n`"Vhus
40
^vfr'k; lq a n j* gks r k( R;kps ikyuiks " k.k ^rhu efgus i ;Z a r * R;kP;k
ckikP;k ?kjh >kys-
^Øksuksl* 'Chronos' & dkyko/kh] dkgh fnol-

^dSjksl* 'Kairos' & ßosGsph iw.kZrkÞ] i`Fohojhy ,d voLFkk vkgs-
ßosGsP;k iw.kZrspkÞ laca/k dkgh xks"VhaP;k ,d= gks.;k'kh vkgs &
ckgsjhy o vkrhy nksUgh-
ckgî dkj.kkar [kkyhy xks"Vhapk lekos'k vkgs %
• yksd
• LFkku
• n`"Vkarkaps ogu dj.kkÚ;k lHkksorkyP;k xks"Vh
ijes'ojkl gîk dkj.kkal ,d= djko;kps vkgs] ;klkBh dh
R;kpk gsrw iw.kZ Ogkok-
vkarfjd dkj.kkar thouk'kh lacaf/kr ifjfLFkrh] n`"Vkar ?ksÅu
pky.kkÚ;k O;Drhph r;kjh o rRijrk ;kapk lekos'k vkgs-
v'kkizdkjph ifjfLFkrh %
• var%dj.kkph ;ksX; izo`Ùkh
• yksdkalkscr ;ksX; ukrs
• loZ ckcrhr ifjiDork
• ?kjkr O;oLFkk
• lsodkps var%dj.k vFkok lsokHkkoh o`Ùkh
• ygku xks"Vhar fo'oklwi.kk
• f[kzLRkkleku pkfj«;
vki.k vkiyk n`"Vkar] ikpkj.k o Ñiknkus izdV djkoh ;kiwohZ
ijes'ojkl vki.kkl r;kj dj.;klkBh o ?kMfo.;klkBh osG ykxrks-
41
ifo= 'kkL=kr vki.k ;kph vusd mnkgj.ks ikgrks %
;ks l s Q
eks ' ks
• ijes'ojkus vykSfddfjR;k gh O;oLFkk dsyh dh eks'ksps f'k{k.k
o izf'k{k.k QkjksP;k jktnjckjh Ogkos- gs eks'ksP;k thoukrhy
ijes'ojkus BjfoysY;k ^vk/;kfRed HkforO;kps cht* ¼izs-dke
7%22½ gksr-s R;kP;k LoxhZ; gsrPw ;k iw.kZrl
s kBh eks'ksph gh izkjfEHkd
r;kjh vkf.k LFkkufuf'prh gksrh-
• 40 o"kkZaP;k o;kr eks'ks vkiys nSoh mfí"Vî vFkok gsrw letw
ykxyk- i.k R;kus ,d pwd dsyh] R;kus gk gsrw vkiY;k i)rhus
iw.kZ dj.;kpk iz;Ru dsyk-
• tsOgk vkEgh vkiY;k lkeF;kZus dkgh dj.;kpk iz;Ru djrks
& rsOgk vkEgh ijes'ojkph ;kstuk izdV gks.;kP;k ekxkZr
foyac mRiUu djrks- eks'ksus Lor% rks gsrw iw.kZ dj.;kpk iz;Ru
dsyk vkf.k rks iw.kZ gks.;kl 40 o"kZs ykxyh-
• eks'ksyk vj.;kr 40 o"ksZ ?kkyokoh ykxyh ¼izs-ÑR;s 7%29]30(
fuxZe 2%15]23½] ;kps dkj.k dsoG gs gksrs dh T;k jktkl R;kus
Øksf/kr dsys gksrs R;kP;k e`R;wph R;kyk okV ikgkoh ykxyh-
• 80 o"kkZP;k o;kr eks'ksus vkiys nSoh fe'ku iqUgk lq: dsys-
• iq<hy 40 o"kZs] rks vkiY;k thoukps mfí"Vî vFkok gsrw iw.kZ
djhr jkfgyk-
nkohn
• nkohn tsOgk ygku gksrk] rsOgkiklwu R;kyk jktk gks.;klkBh
vfHk"ksd dj.;kr vkyk- R;kosGh R;kps o; 17 o"kkZaps vlkos
vls letwu ;k-
• vkiY;k fiR;kP;k es<a jkaph jk[k.k djhr vlrkauk R;kus izkjfEHkd
izf'k{k.k izkIr dsys- ;kp osGh rks laxhrdysr ikjaxr >kyk-
42
R;kus flag o vLoykpk o/k dsyk vkf.k blzk,yh yksdkar eksBh
[;krh izkIr dsyh-
• vkjaHkh R;kyk ;'k feGkys] tsOgk R;kus xY;kFkkyk ekjys o rks
R;k jk"Vªkpk ohj usrk cuyk-
• osG cnyyh vkf.k nkfonkyk vkiyk tho ?ksÅu iG dk<kok
ykxyk dkj.k 'kkSy jktkus R;kpk o/k dj.;kpk fu/kkZj dsyk
gksrk-
• iq<hy 5&6 o"kZs nkfonkus HkVD;k O;Drhizek.ks vkiys thou
?kkyfoys ¼1 'kewosy 22%1]2½- T;k blekl jktk gks.;klkBh
vfHk"ksd dj.;kr vkyk gksrk R;kyk vkiys thou xqgkdanjkar
?kkyokos ykxys!
• ijarq] ;kosGh ijes'ojkus dkgh yksdkal nkfonkP;k lkscrhl
ikBfoys vkf.k rs R;kP;k 'kDrh'kkyh lSU;kps lsukirh Bjys!
• T;kosGh nkfonkps o; 23 o"kkaZps gksrs] rsOgk rks ;gwnkpk jktk
cuyk ¼2 'kewosy 2%1&4½-
• 30 o"kkaZpk >kY;koj nkohn 'ksoVh blzk,y o ;gwnkpk jktk
cuyk ¼2 'kewosy 5%4]5½- ex R;kus 40 o"kZsi;Zar jktk Eg.kwu
jkT; dsys-
• toGtoG 13 o"kkZaph r;kjh & 'kewosy laís"Vîk}kjs ikpkj.k
dj.;kr vkY;kuarjP;k le;kiklwu] rks R;k ikpkj.kkr izos'k
dj.;klkBh tsOgk R;kl use.;kr vkys rsOgki;Zar-
ikS y
• nfe'dkP;k ekxkZoj izHkw ;s'kw f[kzLrk'kh tsOgk R;kph HksV ?kMwu
vkyh] R;kosGh ikSykps o; 33 o"kkZp a s vlsy- R;kyk izf'k{k.k izkIr
dj.;klkBh vusd o"ksZ ykxyh-
• R;kP;k HksVhP;k osGh ;s'kw f[kzLrkus R;kl gs izdV dsys dh R;kl
;gwnrs j yksdkapk izdk'k o fo'oklkpk izfs "kr gks.;klkBh ikpkj.k
dj.;kr vkys gksrs-
43
• ikSykus vkjaHkh fnfe"d o vjcLrkukr 3 o"ksZ ?kkyfoyh ¼xyrh-
1%16&17( izs-ÑR;s 9%19&25½- fnfe"d ;sFks yksdkauh R;kyk ek:u
Vkd.;kpk iz;Ru dsyk] Eg.kwu rks vjcLrkukl iGwu xsyk o
uarj ijryk- ;kposGh R;kyk 'kqHkorZekukps cjsp izdVhdj.k
ykHkys vlkos v'kh 'kD;rk vkgs T;kpk R;kus uarj izpkj dsyk-
• R;kuarj R;kus 15 fnol ;:'kysesl HksV fnyh ¼xyrh- 1%18( izs-
ÑR;s 9%26&30½] ;kosGh R;kus eksBîk /kS;kZus lqokrkZ xktfoyh]
ijarq iqUgk ,dnk yksdkauh R;kpk o/k dj.;kpk iz;Ru dsyk o
rklZ ;sFkwu fu?kwu xsyk-
• R;kus rklZ] lwfj;k o fdfyfd;k ;sFks 13 o"ksZ ?kkyfoyh ¼xyrh-
1%21&24( 2%1½-
• gîk 13 o"kkZaP;k 'ksoVh c.kZck rklZ ;sFks vkyk o 'kkSykl
vaR;qf[k;k ;sFks ?ksÅu xsyk ¼izs-ÑR;s 11%25]26½-
• ikSykus ,d o"kZ vaR;qf[k;kP;k eaMGhr f'kdo.k ns.;kr ?kkyfoys-
• gîk o"kkZP;k 'ksoVh ikSykus c.kZcklkscr ;:'kysespk nqljk izokl
dsyk vkf.k nq"dkG ihfMrkalkBh enr ?ksÅu xsyk ¼izs-ÑR;s
11%29]30½- v'kkizdkjs 14 o"kkZauarj rks iqUgk ;:'kysesl tkrks
¼xyrh- 2%1½-
• vkrki;Zar fnfe"dkP;k ekxkZoj izHkw ;s'kw'kh R;kph HksV ?kMwu
;s.;kl 17 o"kZs >kyh vkgsr- ;kosGh ikSykps o; toGikl 50
o"kkZaps vlsy-
• ikSykps f[kzLrh thou o ijes'ojklkscr R;kP;k okVpkyhP;k
ifgY;k 17 o"kkaZacíy dkghgh fyfg.;kr vkysys ukgh- vFkkZr~]
vkEgkl gs ekghr vkgs dh ;k njE;ku ikSykus lqokrkZ xktfoyh
o f'kdo.k fnyh- vkEgkl gs ekghr vkgs dh R;kyk izdVhdj.k
ykHkys vkf.k ijes'ojkP;k xw< xks"Vhalaca/kkus let ns.;kr
vkyh- ijarq ;kosGh ts dkgh R;kus dsys o tks izpkj dsyk
R;kfo"k;h Qkjls dkgh fyfg.;kr vkysys ukgh- ;k o"kkZal
ikSykP;k thoukpk ^'kkarrspk dkG* vls EgVys tkrs- ;gwnh
44
/kekZra xZr R;kP;k f'kdo.khlkscrp gîk o"kkZua hgh R;kP;k izf'k{k.kkl
gkrHkkj ykoyk-
• 'ksoVh iz-s ÑR;s 13 e/;s] ikSykl 17 o"kkZua ra j c.kZcklkscr fe'kujh
;k=slkBh ikpkj.k dj.;kr ;srs ¼izs- ÑR;s 13%1&4½-
• iz-s ÑR;s 14%14 e/;s] ifgY;kank c.kZcklkscr ikSykyk izfs "kr EgVys
xsys vkgs-
• izHkwlkscr >kysY;k HksVhuarj 17 o"kkZauh ikSykus [kÚ;k vFkkZus
izsf"krkP;k lsosr izos'k dsyk- izsf"kr ikSykl 17 o"kkZaP;k r;kjhph
o izf'k{k.kkph xjt Hkklyh! ijes'ojkyk ?kkbZ ukgh!
f;eZ ; k
tUe gks.;kvk/khp f;eZ;kl lans"Vk Eg.kwu ikpkj.k ?kMwu vkys-
ijes'ojkus R;kl EgVys dh R;kus yksdkal vls Eg.kw nsrk dkek u;s
dh rks ygku vkgs- rjhgh bfrgklko:u vkEgkl dGwu ;srs dh
izHkw'kh R;kph HksV ?kMwu vkyh rsOgkiklwu f;eZ;k 1 e/;s R;kP;k
ifgY;k Hkfo";ok.khP;k le;ki;Zra R;kyk 16 o"ksZ okV ikgkoh ykxyh-
ijes'ojkus fnysY;k izR;sd n`"Vkarkph lq:okr gks.;kpk] rh
veykr vk.k.;kpk vkf.k iw.kZRokl vk.k.;kpk useysyk le; vlrks-
vkrk vkf.k T;kosGh ijes'ojkus fnysyk n`"Vkar vkjaHk gksrks] ;k
njE;kuP;k dkGkr vkEgkl vk.k[kh dks.kkP;k LoIukr o n`"Vkarkr
ikÅy Bsoko;kps vkgs vkf.k fo'oklwi.ks R;kaph lsok djko;kph vkgs-
dkj.k vk.k[kh dks.kkl R;kpk n`"Vkar iw.kZ dj.;kr enr dj.;k}kjs]
vkEgh vkiY;k thouklkBh ijes'ojkus fnysyk n`"Vkariw.kZ dj.;kph
r;kjh djhr vlrks o R;klkBh izf'k{k.k izkIr djhr vlrks-
3-3 ijes ' ojk}kjs ns . ;kr vkys y k n` " Vka r vkeP;k
var%dj.kkrhy FkksMîk'kk gkypkyhus vksG[krk ;srks
LoxhZ; n`"Vkarkph vksG[k vkeP;k var%dj.kkr gks.kkÚ;k ygku'kk
gkypkyhus vksG[krk ;srs- eks'ks o ugsE;k ;kaps thou y{kkr ?;k-
45
izs-ÑR;s 7%23
23
ex rks toGtoG pkGhl o"kkZapk >kyk rsOgk ^vkiys cka/ko Eg.kts
bók,ykps larku* ákaph HksV ?;koh vls R;kP;k eukar vkys-
ugsE;k 1%1&4
1
g[kY;kpk iq= ugsE;k ;kpk o`Ùkkar% folkO;k o"khZ fdlyso efgU;kar
eh 'kw'ku jktokMîkar gksrks] 2 rsOgk gukuh ukokpk ek>k ,d cka/ko
vkf.k brj dkgh yksd ;gwnkarwu vkys( cafnoklkrwu lqVysY;kiSdh ts
;gwnh 'ks"k jkfgys gksrs R;kaP;kfo"k;h o ;#'kysesfo"k;h R;ktdMs eh
iqlrikl dsyk- 3 R;kauh eyk lkafxrys] cafnoklkrys ts vof'k"V yksd R;k
iz k a r ka r jkfgys rs eks B îk nq n Z ' ks r vlw u R;ka p h viz f r"Bk gks r vkgs ]
;#'kysep s k rVfg iMyk vkgs] o R;kP;k os'kh vkx ykowu tkGwu VkfdY;k
vkgsr- 4 gs ,sdrkp eh [kkyh clwu jMw ykxyks vkf.k cjsp fnoli;Zar
foyki djhr jkfgyks] eh mikl d:u LoxhZP;k nsokph izkFkZuk dsyh-
ugsE;k 2%12
12
eh jk=hpk mBw u Fkks M h'kh ek.kls cjks c j ?ks r yh] ;#'kys e s l a c a / kkus
dk; djkos ;kfo"k;h ekÖ;k nsokus ekÖ;k eukr ?kkrysyk fopkj eh
dks.kk euq";kl lkafxryk ukgh] vkf.k ekÖ;k clko;kP;k ikBkGk[ksjht
ekÖ;kcjks c j nq l js dks . krs f g tukoj uOgrs -
3-4 ts O gk vkEgh iz ; Ru djrks ] rs O gk vkeP;k dS j ks l

'Kairos' {k.kkr foyac gksrks
tsOgk vki.k vkiY;k ;ksX;rsP;k cGkoj dkgh dj.;kpk iz;Ru
djrks] rsOgk vki.k R;k}kjs vkiY;k dSjksl 'kairos' osGsr foyac
?kMowu vk.krks- eks'ksus loZ dkgh Lor% dj.;kpk iz;Ru dsyk vkf.k
R;kyk 40 o"ksZ foyac >kyk!
izs- ÑR;s 7%29&30
29
gs 'kCn ,sdrkap eks'ks iGwu xsyk vkf.k fe|ku ns'kkar mijh >kyk(*
rsFks R;kyk nksu eqyxs >kys- 30 ex pkGhl o"ksZa HkjY;koj lhuk;
ioZ r kP;k jkuka r ,dk >q M ika r hy vfXuTokys r ,d ns o nw r R;kP;k
46
n` " Vhl iMyk-*
fuxZe 2%15]23
15
QkjksP;k dkuh rh xks"V xsyh rsOgk eks'ksyk ek:u Vkd.;kps R;kus
;ks f tys ( i.k eks ' ks Qkjks i q < w u iGw u fe|ku ns ' kkr tkÅu iks g pyk
vkf.k rsFks ,dk fofgjhik'kh clyk- 23 cjkp dkG yksVY;koj feljkpk
jktk e`R;q ikoyk( bdMs bL=k,yoa'kt fodV nkL;keqGs mlkls Vkdwu
vkØks'k djhr vkf.k R;k nkL;keqGs R;kauh dsysyh vkjksGh oj nsoki;Zar
tkÅu iksgpyh-
3-5 ijes ' ojk}kjs fnys y k n` " Vka r iz R ;s d kl letkok gs

t:jh ukgh
izs- ÑR;s 7%23&25
23
ex rks toGtoG pkGhl o"kkZapk >kyk rsOgk ^vkiys cka/ko Eg.kts
bók,ykps larku* ákaph HksV ?;koh vls R;kP;k eukar vkys- 24 rsOgka
eks'ksus R;karhy dks.kk,dkoj vU;k; gksr vkgs vls ikgwu R;k tkpysY;k
ek.klkpk dSokj ?ksryk vkf.k ^felÚ;kyk ek:u* R;kpk lwM mxfoyk-
25
rs O gk ns o R;kP;k gkrkus R;kP;k cka / koka p h lq V dk djhr vkgs gs
R;kal letys vlsy vls R;kyk okVys gksrs] i.k rs R;kal letys
ukgh-
xyrh- 1%15&16
15
rjh T;k nsokus eyk êkÖ;k ekrsP;k mnjkarwu* tUeY;kiklwu osxGs
ds y s o vkiY;k Ñis u s ^cks y kfoys ] * 16 R;kyk vkiY;k iq = kyk ekÖ;k
Bk;h çxV dj.ks cjs okVys] v'kklkBh dh] eh ijjk"Vªh;kae/;s R;kP;k
lqokrsZph ?kks"k.kk djkoh- rsOgk ekuokaph elyr u ?ksrk-
3-6 ijes ' ojk}kjs fnY;k xs y s Y ;k n` " Vka r kpk nq j kRes

fojks/k djrhy
ugsE;k 2%18&20
18
ekÖ;k nsokpk ojngLr etoj vkgs gs eh R;kal lkafxrys- rsOgk rs
Eg.kkys] pyk] vki.k mBwu cka/k.;kP;k dkekl ykxw] rsOgk R;kauh rs
47
lRdk;Z dj.;kph fger ckaf/kyh- 19 gs ,sdwu gksjksuh lucYyV vkf.k
vEeksuh rksch;k ukokpk nkl vkf.k xs'kse vjch ;kauh vkeph fuHkZRlZuk
dsyh( vkEgkl rqPN ys[kwu rs Eg.kkys] rqEgh gs dk; ekafMys vkgs\
jktkfo#) caM dfjrk dk;\ 20 eh R;kal mÙkj fnys dh LoxhZpk nso
vkEgkl ;'k nsbZy] Eg.kwu vkEgh R;kps lsod dej dlwu gs cka/k.kkj]
i.k ;#'kysesr rqepk fgLlk] gDd fdaok ;knfxjh dkgh,d ukgh-
3-7 ijes'ojk}kjs ns.;kr vkysyk n`"Vkar usgeh O;Drhis{kk

eksBk vlrks
ijes'ojk}kjs ns.;kr vkysyk izR;sd n`"Vkar O;Drhis{kk eksBk vlrks-
O;Drhus rks n`"Vkar ,dVîkus iw.kZ djkok v'kh ijes'ojkph ;kstuk
ukgh-
ugsE;k 2%12
12
eh jk=hpk mBw u Fkks M h'kh ek.kls cjks c j ?ks r yh( ;#'kys e s l a c a / kkus
dk; djkos ;kfo"k;h ekÖ;k nsokus ekÖ;k eukr ?kkrysyk fopkj eh
dks.kk euq";kl lkafxryk ukgh] vkf.k ekÖ;k clko;kP;k ikBkGk[ksjht
ekÖ;kcjks c j nq l js dks . krs g h tukoj uOgrs -
ugsE;k 2%17&18
17
ex eh R;ka l Eg.kkyks ] vki.k ds o <îk nq n Z ' ks r vkgks gs rq E gkl
fnlrp vkgs] ;#'kyse mtkM >kys vkgs o R;kP;k os'kh vXuhus tGwu
xsY;k vkgsr( rj pyk] vki.k ;#'kysespk dksV cka/kw Eg.kts ;kiq<s
vkiyh vizfr"Bk Ogko;kph ukgh- 18 ekÖ;k nsokpk ojngLr etoj
vkgs gs eh R;kal lkafxrys- rsOgk rs Eg.kkys] pyk] vki.k mBwu cka/
k.;kP;k dkekl ykxw] rsOgk R;kauh rs lRdk;Z dj.;kph fger ckaf/kyh-
izsf"krkaP;k ÑR;kae/;s o i=kae/;s vusd fBdk.kh vkEgh ikSykP;k

lgkdkÚ;kafo"k;h okprks- Lor% ikSykus vkiY;k lgdkÚ;kaph ;knh
r;kj dsyh vkgs- c.kZck] flykl] ywD;] vUnzksuhd] tqfu;k] rheF;]
,iÝkl] yqf'k;l] tslu] lksflisrj] rhr] Dyseras ] rqf[kd] vfjLrk[kZ]
48
ekdZl] ;qLr] fQyseksu] vfQ;k] vf[kZIi] nsekl] vk.k[kh dkgh Þcka/
ko]ß Þgîk fL=;ka T;kauh ekÖ;kcjkscj lqokrsZlkBh Je dsysß vkf.k
ÞT;kaph ukaos ^thoukP;k iqLrdkar* vkgsr vls ek>s ckdhps lgdkjhß
;k yksdkapk mYys[k ikSy Þlgcafnoku]ß ßlgdkjh]Þ ÞlglSfud]ß
Þlgdkjh o lgk;dß Eg.kwu djrks-
3-8 brj yksd ijes'ojk}kjs ns.;kr vkysY;k n`"Vkarkr
lgHkkxh gksÅu vkiY;k thoukps ikpkj.k 'kks/kwu dk<rkr
o rs iw.kZ djrkr
cgqrsd t.k tsOgk ijes'ojk}kjs ns.;kr vkysY;k n`"Vkarkr izos'k
djrkr o R;kr lgHkkxh gksrkr rsOgk rs vkiY;k thoukps ikpkj.k
'kks/kwu ?ksrkr o rs iw.kZ djrkr-
3-9 f[kz L rkP;k ns g kl ns . ;kr vkys y h LoIus o n` " Vka r
ijLij fuxMhr vlrkr
vkEgh f[kzLrkpk nsg vkgksr] Eg.kwu ijes'oj vkiY;k yksdkal ts
n`"Vkar nsrks rs ,desdkoj voyacwu o ijLij fuxMhr vlrkr-
bfQl- 4%4
4
rq E gkl >kys Y ;k ikpkj.kkiklw u fuekZ . k gks . kkjh vk'kk t'kh ,dp
vkgs] rls 'kjhjfg ,dp o vkRek ,dp vkgs-
vki.k nsgkckgsj vFkkZr eaMGhckgsj vkiys ikpkj.k iw.kZ d:

'kdr ukgh- vkEgk lokZal ,dkp vk'kslkBh ikpkj.k ?kMys vkgs-
bfQl- 4%16
16
R;kP;kiklwu iqjoBk dj.kkÚ;k çR;sd lka/;kP;k ;ksxs] lca/k 'kjhjkph
tq G o.kw d o teokteo gks r vlrs ] vkf.k çR;s d va x vkivkiY;k
ifjek.kkus dk;Z djhr vlrk vkiyh jpuk çhrhe/;s gks.;klkBh 'kjhj
vkiyh o`f) d:u ?ksrs-
49
vkeP;kiSdh izR;sd t.k ,desdkph xjt iqjohr vlrks] ;klkBh
dh vkEgh loZ feGwu ,dk nsgkph jpuk djkoh-
tsOgk vki.k nqlÚ;k O;DrhP;k n`"Vkarkr ikÅy Bsfork] vkf.k
R;kapk n`"Vkar iw.kZ dj.;kr enr djrk & rsOgk ifj.kkeh vki.k
vkiY;k thouklkBh nsokpk n`"Vkar iw.kZ djky-
3-10 ijes'ojkl fouarh djkoh dh R;kus vki.kkl ,d
fo'kky ân; |kos
vkeP;kiSdh vusdkatoG eksBk n`"Vkar vkgs] ijarq ygkuls var%dj.k
vkgs- R;kr dsoG ,dk O;DrhlkBh tkxk vkgs] vFkkZr! ^Lo* lkBh-
ekÖ;k var%dj.kkr dsoG ekÖ;kis{kk tkLr yksdkalkBh tkxk
vlyh ikfgts-
eksBîk n`"VkarklkBh eksBîk var%dj.kkph xjt vkgs-
vkeP;ktoG vls var%dj.k vlys ikfgts T;kr R;k izR;sdklkBh
tkxk vlyh ikfgts T;kl ijes'ojkus R;k n`"Vkarkpk Hkkxh gks.;klkBh
?kMfoys vkgs tks n`"Vkar R;kus vkEgkl fnyk vkgs-
mila g kj
iijes'ojkph ok.kh ,sd.;klkBh vkiys LFkku xzg.k djk!
gcDdwd 2%1
1
eh vkiY;k igkÚ;koj mHkk jkghu] fdYY;koj igkjk djhu( rks
etcjkscj dk; cksysy vkf.k ekÖ;k xkÚgk.;kfo"k;h R;kl eyk dk;
mÙkj nsrk ;sbZy rs eh ikghu-
50
51
52
4
vkRE;kP;k enrhus yksdkaph mHkkj.kh
4-1 jkT;kph LFkkiuk yksdkaP;k mHkkj.kh ¼izxrh½ dj.;k'kh
lacaf/kr vkgs
1 dfjaFk- 9%1
9
dkj.k vkEgh nsokps lgdkjh vkgks( rqEgh nsokps 'ksr] nsokph bekjr
vls vkgk-
1 dqfjfUFk;ksa 9%1
1
eh Lora= ukgh dk;\ eh çsf"kr ukgh dk;\ vkiY;k çHkq ;s'kwyk eh
ikfgysys ukgh dk;\ çHkwe/;s rqEgh ek>s dke ukgh dk;\
1 is= 2%5
5
rqEghfg Lor% ftoar /kkasMÓklkfj[ks vk/;kfRed eafnj vls jfpys tkr
vkgk( áklkBh dh] ;s'kw f[kzLrkP;k }kjs nsokyk vkoM.kkjs vk/;kfREkd
;K vfiZ.;klkBh rqEgh ifo= ;ktdx.k Ogkos-
Þftoar /kksaMîkalkscrß dke dj.ks Þe`r /kksaMîkalkscrß dke

dj.;kiklwu osxGs vkgs-
4-2 jkT;kph LFkkiuk dj.kkÚ;kaP;k var%dj.kkr yksd vlys
ikfgts r
2 dfjaFk- 7%3
3
nks"kh Bjfo.;klkBh eh gs Eg.kr vkgs vls ukgh( dkj.k eh iwohaZp
lkafxrys vkgs dh] rqEgkyk vkeP;k var%dj.kkar vls LFkku vkgs dh
vkEgh ej.kkj rqEgkcjkscj o tx.kkjfg rqEgkcjkscj-
53
1 FksLly- 2%19&20
19
dkj.k vkeph vk'kk fdaok vkepk vkuan fdaok vkepk vfHkekukpk
eqxwV dk; vkgs\ vkiyk izHkq ;s'kw ákP;k vkxeule;h R;kP;kleksj
rqEghp vkgk uk\ 20 dkj.k rqEgh vkeps xkSjo o vkepk vkuan vkgk-
2 dfjaFk- 3%1&3
1
vkEgh iqUgk vkiyh ok[kk.k.kh d: ykxyks vkgks dk;\ vFkok t'kh
fdR;s d ka l ykxrkr r'kh vkEgkyk rq E gklkBh fda o k rq e P;kiklw u
f'kQkjli=s ikfgtsr dk;\ 2 rqEghp vkeps i=] vkeP;k var%dj.kkaoj
fyfgys y s ] loZ ek.klka u k dGys y s o R;ka u h okpys y s ] vls vkgk(
3
'kkbZ u s uOgs ] rj lnkthoh ns o kP;k vkRE;kus ^dks j ys y s ] nxMh
ikVîkaoj* uOgs] rj êkale; var%dj.k:ih ikVîkaoj* dksjysys- vkeP;k
lsosP;k ;ksxs r;kj >kysys f[kzLrkps i=] vls rqEgh izfl) vkgk-
tsOgk ijes'oj vkEgkl ijokuxh nsrks dh vkEgh yksdkal vkiY;k

var%dj.k:ih ikVîkaoj ^fygkos*] rsOgk rks vkEgkl R;kaP;k var%dj.kkr
fyfg.;kph ik=rk nsrks- ;kokpwu brj loZ izdkjph lsok dsoG ,d
ckgî Lo:i vkgs T;kr thou ifjorZu ?kMowu vk.k.;kps lkeF;Z
ukgh-
4-3 vkEgh vkRE;kP;k enrhus yksdkaph mHkkj.kh ¼izxrh½
djrks -
2 dfjaFk- 3%1&3
1
vkEgh iqUgk vkiyh ok[kk.k.kh d: ykxyks vkgks dk;\ vFkok t'kh
fdR;s d ka l ykxrkr r'kh vkEgkyk rq E gklkBh fda o k rq e P;kiklw u
f'kQkjli=s ikfgtsr dk;\ 2 rqEghp vkeps i=] vkeP;k var%dj.kkaoj
fyfgys y s ] loZ ek.klka u k dGys y s o R;ka u h okpys y s ] vls vkgk(
3
'kkbZ u s uOgs ] rj lnkthoh ns o kP;k vkRE;kus ^dks j ys y s ] nxMh
ikVîkaoj* uOgs] rj êkale; var%dj.k:ih ikVîkaoj* dksjysys- vkeP;k
lsosP;k ;ksxs r;kj >kysys f[kzLrkps i=] vls rqEgh izfl) vkgk-
54
;ksgku 6%63
63
vkRek gk ftoar dj.kkjk vkgs] nsgkiklwu dkgh ykHk ukgh( eh th
opus rqEgkl lkafxryh vkgsr rh vkRek o thou v'kh vkgsr-
4-4 ijes ' oj vifjiDo yks d ka l ifjiw . kZ dj.;klkBh

vifjiw.kZ yksdkapk mi;ksx djrks
uhfrlw=s 27%17
17
fr[ks fr[;kyk ik.khnkj dfjrs] rlk euq"; vkiY;k fe=kpk psgjk
ik.khnkj dfjrks -
dsoG ;klkBh dh ijes'oj vk.k[kh dks.kkl ifjiw.kZ cufo.;klkBh

ek>k mi;ksx djrks] ;kpk vFkZ gk ukgh dh eh fl) vFkok ifjiw.kZ
vkgs!
4-5 vkRE;kP;k enrhus yksdkaph mHkkj.kh dj.;kph fdYyh
4-5-1 O;Drhiz h R;FkZ ijes ' ojkpk gs r w vks G [k.ks
• ijes'oj O;Drhl ts cuow bfPNr ukgh] rs cufo.;k}kjs
ijes'ojkP;k ;kstuspk o gsrwpk vki.k fojks/k djrk dkek u;s-
• ijes'ojk}kjs useysys R;kaps LFkku vksG[kk-
1 dfjaFk- 12%18
18
rj ns o kus vkiY;k bPNs i z e k.ks 'kjhjke/;s iz R ;s d vo;o ykow u
Bs f oyk vkgs -
• ijes'ojk}kjs useysys R;kaps dk;Z dk; vkgs rs vksG[kk-

jkse- 12%4&6
4
dkj.k tls vki.kkayk ,d 'kjhj vlwu R;kar iq"dG vo;o vkgsr]
rjh R;k loZ vo;okaps dk;Z ,dp ukgh- 5 rls vki.k iq"dG t.k vlwu
55
f[kzLrke/;s ,d 'kjhj vkf.k izR;sd t.k ,desdkaps vo;o vls vkgks-
6
vkiY;kyk iz k Ir >kys Y ;k Ñiknkuka i z e k.ks vkiY;kyk fujfujkGha
Ñiknkus vkgsr] Eg.kwu bZÜojh lans'k lkaxko;kpk vlY;kl vki.k rks
vkiY;k foÜoklkP;k iz e k.kkus lka x kok-
vkiY;koj ,d Qkj eksBh tckcnkjh vkgs & ijes'ojk}kjs

Bjfoysyk gsrw vFkok mfí"Vî vksG[k.;kizhR;FkZ o rks gsrw iw.kZ
dj.;kizhR;FkZ iq<s okVpky dj.;kr yksdkaph enr dj.ks- gîk
ckcrhr vki.kkl ijes'ojkP;k vkRE;kP;k ekxZn'kZukizr vR;ar
laosnu'khy vlys ikfgts-
;s'kwP;k vkRE;kP;k enrhus yksdkal vksG[krk ;srs-
¼v½ is=kckcr
;ksgku 1%41&42
41
R;kyk R;kpk l[[kk HkkÅ f'keksu ifgY;kus HksVyk- rsOgk rks R;kyk
Eg.kkyk] e'khgk ¼Eg.kts f[kzLr½ vkEgkl lkaiMyk vkgs- 42 R;kus R;kyk
;s'kwdMs vkf.kys( ;s'kwus R;kP;kdMs U;kgkGwu ikgwu EgVys] rw ;ksgkukpk
eqyxk f'keksu vkgsl( rqyk dsQk ¼Eg.kts is= fdaok [kMd½ Eg.krhy-
¼c½ uFkusykckcr
;ksgku 1%47
47
uFkus y kyk vki.kkdMs ;s r ka u k ikgw u ;s ' kw R;kP;kfo"k;h Eg.kkyk]
ikgk] gk [kjk[kqjk bók,yh vkgs] ákP;kBk;h diV ukgh!
vkRE;k}kjs vkEgh O;Drhps Hkfo"; ikgw o letw 'kdrks] R;klkBh

R;kal izf'k{k.k nsrks vkf.k ;ksX; osGh R;kal Hkfo";kr dk;Z dj.;klkBh
eksdGs djrks-
56
4-5-2 nSoh {kerk eqDr dj.;klkBh yksdkal LFkkukiUu dj.ks
yksdkal R;kaP;k inkoj & tkxsoj LFkkukiUu dj.;kph xjt vkgs &
le;kuqlkj] ijes'ojk}kjs R;kaP;k useysY;k LFkkuh R;kal fLFkj djko;kps
vkgs ts.ksd:u ijes'oj R;kal ts cuow bfPNrks] R;kr R;kaph ok<
Ogkoh
¼v½ eks'ks o ;gks'kokckcr
vuqokn 1%38
38
i.k rq Ö ;k ls o s l gtj jkg.kkjk uw u kpk eq y xk ;gks ' kok gîkpk
gksbZy- rw R;kyk /khj ns] dkj.k rks ns'k bL=k,ykl opu Eg.kwu rks
feGow u ns b Z y -
vuqokn 3%28
28
vkf.k ;gks'kokyk vf/kdkjk:< dj o R;kyk /khj nsÅu n`< dj
dkj.k rksp gîk yksdkapk iq<kjh gksÅu R;kauk iyhdMs usbZy vkf.k tks
ns'k rqÖ;k n`"Vhl iMsy rks R;kauk oru Eg.kwu feGowu nsbZy-
¼c½ c.kZck vkf.k 'kkSykckcr

izs- ÑR;s 11%25&26
25
uarj rks 'kkSykpk 'kks/k djko;kyk rklkZl xsyk- 26 R;kpk 'kks/k
ykxY;koj R;kus R;kyk vaR;qf[k;kl vkf.kys- ex vls >kys dh] R;kauh
rsFks o"kZHkj eaMGhe/;s feGwufelGwu cÚ;kp yksdkal f'kdfoys( vkf.k
f'k";kal f[kzLrh gs ukao ifgY;kus vaR;qf[k;kar feGkys-
¼d½ ikSy] c.kZck vkf.k ;ksgku ekdZ

d/kh d/kh vki.k ,[kk|k O;Drhe/;s ijes'ojkph leFkZrk u
vksG[k.;kph pwd d: 'kdrks] tls dh ikSykus lq:okrhyk ;ksgku
ekdZP;k laca/kkus dsyh gksrh] vkf.k uarj R;kyk vkiys er cnykos
ykxys-
57
izs- ÑR;s 13%13
13
ex ikSy o R;kP;k lkscrhps yksd iQsgwu rkjokarwu iaQqY;karhy
fixkZ ;sFks xsys] vkf.k ;ksgku R;kauk lksMwu ;:'kysesl ijr xsyk-
izs- ÑR;s 15%36&41

36
ex dkgh fnolka u a r j ikS y kus c.kZ c kyk EgVys ] T;k T;k uxjka r
vki.k izHkwP;k opukph ?kks"k.kk dsyh rsFks iqUgk tkÅu ca/kqtukauk HksVwu
rs dls vkgsr gs ikgw ;k- 37 c.kZckph bPNk gksrh dh] T;kyk ekdZfg
Eg.kr R;k ;ks g kukyk cjks c j ?;kos ( 38 ija r q ikS y kyk okVys dh]
ia Q q Y ;kgw u tks vki.kka y k lks M w u xs y k gks r k o vkiY;k cjks c j dke
djko;kl vkyk ukgh R;kyk lks c rha l ?ks . ks ;ks X ; ukgh- 39 áko:u
R;kaP;ke/;s rhoz erHksn mifLFkr gksÅu rs ,desdkaiklwu osxGs >kys
vkf.k c.kZ c k ekdkZ y k ?ks Å u rkjoka r clw u dq i z k l xs y k( 40 ikS y kus
lhykyk fuoMwu ?ksrys vkf.k ca/kqtukauh R;kyk izHkwP;k Ñisoj lkasifoY;koj
rks rs F kw u fu?kkyk] 41 vkf.k ea M Gîka u k LFkS ; Z ns r ns r lw f j;k o
fdfyfd;k ákae/kwu xsyk-
dyLlS- 4%10
10
ekÖ;k lkscrhpk cafnoku~ vfjLrk[kZ rqEgkyk lyke lkaxrks] vkf.k
c.kZ c kpk HkkÅca n ekdZ gkfg rq E gkyk lyke lka x rks ¼R;kP;kfo"k;ha
rqEgkal vkKk feGkY;k vkgsr( rks rqEgkadMs vkyk rj R;kpk Lohdkj
djk½-
2 rheF;- 4%11
11
ywd ek= ekÖ;ktoG vkgs- ekdkZyk vkiY;kcjkscj ?ksÅu ;s] dkj.k
rks lsoslkBh eyk mi;ksxh vkgs-
4-5-3 R;kaph Ñiknkus vksG[k.ks o R;kal mÙkstu ns.ks

yksdkal R;kaP;k Ñiknkuklaca/kkus mÙkstu ns.;kph xjt vkgs-
58
yksdkal v'kk fBdk.kh tk.;kiklwu jks[kko;kps vkgs ts R;kaP;k
Ñiknkukps {ks= ukgh- euq"; ;k ukR;kus vkeph LokHkkfod izo`Ùkh gh
vlrs dh ts brjkatoG vkgs] rs vkEgklgh gos- ¼nq:u Mksaxj
lktjs!½
1 rheF;- 4%14
14
rqÖ;koj oMhyoxZ gkr Bso.;kP;k osGsl lans'kkP;k }kjsa fnysys vls
ts Ñiknku rqÖ;ke/;s vkgs R;kdMs nqyZ{k d: udks-
2 rheF;- 1%6]7
6
ák dkj.kkLro eh rqyk vkBo.k nsrks dh] nsokps ts Ñiknku ek>s
gkr rqÖ;koj BsfoY;keqGs rqÖ;k Bk;h vkgs] rs izTTofyr dj- 7 dkj.k
nsokus vkiY;kyk fHk=si.kkpk uOgs] rj lkeF;kZpk] izhrhpk o la;eukpk
vkRek fnyk vkgs-
4-5-4 vkiY;k mnkgj.kk}kjs ekxZ n 'kZ u dj.ks

fQfyIiS- 4%9
9
ekÖ;kiklwu ts rqEgh f'kdyk] ts Lohdkfjys] o ek>s ts ,sdys ikfgys
rs vkpjhr jkgk( Eg.kts 'kkafrnkrk nso rqeP;kcjkscj jkghy-
1 dfjaFk- 4%16
16
ákLro eh rqEgkl fouarh dfjrks dh] rqEgh ek>s vuqdj.k dj.kkjs
Ogk-
1 dfjaFk- 11%1
2
tlk eh f[kzLrkps vuqdj.k dj.kkjk vkgs] rls rqEghfg ek>s vuqdj.k
dj.kkjs Ogk-
vki.k vkiys thou d'kkizdkjs ?kkyfoys vkgs] rksp vkiY;k

izpkjkpk lokZr eksBk lans'k vlsy-
59
eÙk; 5%19
19
ákLro tks dks.kh ák ygku vkKkarhy ,[kknh jÌ djhy o R;kizek.ksa
yksdkauk f'kdohy R;kyk LoxkZP;k jkT;kar vxnh ygku Eg.krhy( i.k
tks dks . kh R;k ikGhy o f'kdohy R;kyk LoxkZ P ;k jkT;ka r eks B k
Eg.krhy-
,[kknh xks"V f'kdfo.;kiwohZ Lor%P;k thoukr frps ikyu djkos-

eÙk; 15%14
14
R;kauk vlw |k( rs vka/kGîkps vka/kGs okVkMîs vkgsr vkf.k vka/kGk
vka/kGîkyk usÅ ykxyk rj nks?ksfg [kkpasr iMrhy-
ts izdk'ku vki.k izkIr dsys ukgh] R;kr vki.k yksdkaps ekxZn'kZu

d: 'kdr ukgh- tj vki.k vls dj.;kpk iz;Ru djky] rj t.kw
,d vka/kGk nqlÚ;k vka/kGîkl ekxZ nk[kfo.;kpk iz;Ru djhr vkgs
vls gksbZy- vkf.k nks?ksgh [kGX;kr iMrhy-
ts vkiY;ktoG ukgh] rs vki.k brjkal nsÅ 'kdr ukgh-
tsFks vki.k xsyk ukgh] rsFks vki.k brjkal usÅ 'kdr ukgh-
tj vki.k Lor% f[kzLrkBk;h ifjiw.kZ ulky] rj vki.k yksdkal
f[kzLrkP;k lekursr ifjiw.kZ d: 'kdr ukgh-
T;k ckcrhr vki.k Lor% ca/kukr vkgk] R;kr vki.k yksdkal
Lokra«; nsÅ 'kdr ukgh-
4-5-5 vlqjf{krrsP;k Hkkousiklwu nwj jkgk
yksdka'kh O;ogkj djhr vlrkauk iq<kÚ;kauk thoukr T;k lokZr
eksBîk leL;kauk rksaM |kos ykxrs] R;kps dkj.k Eg.kts vlqjf{krrsph
Hkkouk vkgs-
60
T;k iq<kÚ;kaP;k eukr vlqjf{krrsph Hkkouk vlrs] rs brjkapk
gsok /kjrkr] R;kal fu;af=r dj.;kpk iz;Ru djrkr] yksdkaP;k
thoukr vko';drsis{kk vf/kd lgHkkxh gksrkr] vko';drsis{kk vf/
kd vf/kdkj xktfo.kkjss@gqdwe'kkgh izo`Ùkhps curkr- gîk pqdkaiklwu
Lor%pk cpko djk-
¼v½ bZ";kZ ckGxw udk
'kkSy o nkfonkps mnkgj.k%
1 'keqosy 18%6&11
6
R;k ify"VîkP;k o/k d:u nkohn ijrY;koj yks d ek?kkjh ;s r
vlrk bL=k,ykP;k loZ uxjkarwu fL=;k ckgsj fu?kkY;k vkf.k MQ o
>katk oktowu eksBîk vkuankus xkr o ukpr 'kkSy jktkl lkeksÚ;k
vkY;k- 7 u`R; dj.kkÚ;k fL=;k vkGhikGhus ;s.ksizek.ks Eg.kr] 'kkSykus
gtkjks of/kys] nkfonkus yk[kks of/kys- 8 gs ,sdwu 'kkSykl Qkj Øks/k
vkyk( gs R;kaps 'kCn R;kl vkoMys ukghr] rks Eg.kkyk R;kauh nkfonkl
yk[kkaps ;'k fnys o eyk dsoG gtkjkaps ;'k fnys] jkT; rso<s [ksjht
d:u R;kyk vf/kd feGko;kps rs dk; jkfgys\ 9 R;k fnolkiklwu iq<s
'kkS y kus nkfonkoj Mks G k Bs f oyk- 10 nq l Ú;k fno'kh 'kkS y kP;k Bk;h
ns o kdMhy nq j kRek tks j kus la p jyk] o rks vkiY;k ea f njkr cMcMw
ykxyk( nkohn vkiY;k fuR;Øekiz e k.ks oh.kk oktohr gks r k( vkf.k
'kkSykP;k gkrh Hkkyk gksrk- 11 'kkSykus R;kyk ekjko;kl Hkkyk mxkfjyk(
rks Eg.kkyk dh Hkkyk ek:u nkfonkyk fHkrh'kh f[kGkos( i.k nkohn
nksunk R;kP;kleks:u ,dhdMs l:u cpkoyk-
1 ;ksgku 4%20&21
20
eh nsokoj izhfr dfjrks( vls Eg.kwu tj dks.kh vkiY;k ca/kwpk }s"k
djhy rj rks yckM vkgs( dkj.k MksGîkaiq<s vlysY;k vkiY;k ca/kwoj
tks izhfr djhr ukgh R;kyk u ikfgysY;k nsokoj izhfr dfjrk ;s.ks
'kD; ukgh- 21 tks nsokoj izhfr dfjrks R;kus vkiY;k ca/kwojfg izhfr
djkoh] gh R;kph vkiY;kyk vkKk vkgs-
61
'kq) var%dj.k vls var%dj.k vlrs ts dsoG ijes'ojkizr uOgss]
rj yksdkaizrgh ;ksX; vlrs-
¼c½ vfr lqj{kk nsÅ udk@fu;a=.k jk[k.kkjs cuw udk
2 dfjaFk- 11%1&4
1
ek>k Fkks M klk ew < i.kk rq E gh lgu ds y k rj cjs ( vkf.k rs rq E gh
djhrp vkgk- 2 dkj.k rqEgkfo"k;haph ek>h vkLFkk bZÜojizsfjr vkLFkk
vkgs ( eh ,dk irhcjks c j rq e ps okXnku ds y s vkgs ] v'kk gs r w u s dh]
rqEgkyk 'kq) dqekjh vls f[kzLrkyk lknj djkos- 3 rjh ^lkikus diV
d:u* gOos y k ^Bdfoys * rls rq e ph eus d'kkus rjh fc?kMw u rh
f[kzLrkfo"k;haps ljGi.k o 'kq)rk ákaiklwu Hkz"V gksrhy vls eyk Hk;
vkgs- 4 dkj.k tj dks.kh ;sÅu T;kph vkEgh ?kks"k.kk dsyh ukgh v'kk
vU; ;s'kwph ?kks"k.kk dfjrks] fdaok rqEgkl feGkyk ukgh vlk nqljk
vkRek tj rq E gh ?ks r k] vFkok rq E gha Lohdkfjyh ukgh v'kh nq l jh
lqokrkZ tj Lohdkfjrk] rj ákar rqeph fdrhrjh lgu'khyrk vkgs-
2 dfjaFk- 1%24
24
vkEgh rq e P;k foÜoklkoj lÙkk xktforks vls ukgh] rj rq e P;k
vkuankr lkgk¸;dkjh vkgks( rqeph fLFkfr vkgs rh foÜoklkus vkgs-
ßnSoh bZ";sus yksdkackcr bZ";kZoku gks.ksÞ lerksyi.kkps y{k.k

vkgs- gs LoLFkrsps y{k.k vkgs- vkEgh R;kaP;k fo'oklkckcr o
ijes'ojklkscr R;kaP;k okVpkyhlac/a kkus izHkqRo u dj.ks f'kdys ikfgts-
¼d½ nqlÚ;kaP;k thoukr xjtsis{kk tkLr lgHkkxh gksrk dkek u;s
yksdkal dk; ;ksX; vkgs o dk; pwd vkgs rs f'kdokos o R;kal
Lor%pk fu.kZ; ?ksÅ |kok- R;kaP;klkBh vki.k fu.kZ; ?ksrk dkek u;s]
ukghrj R;kal izxrh djrk ;s.kkj ukgh o rs Lor% fu.kZ; ?ks.;kl
d/khgh f'kdw 'kd.kkj ukghr-
62
yaxMîkph dqcMh cuw udk T;kP;k vk/kkjkus rs pkyrkr-
yksdkal vkiY;k ikoykaoj mHks jkg.ks f'kdok- R;kauk vkiY;k enrhokpwu
thou tx.;k;ksX; cuko;kps vkgs] Lor%l f'kLr ykoko;kph vkgs
vkf.k loZ ckcrhr vkiY;k enrhokpwu dk;Z djko;kl f'kdko;kps
vkgs!
¼M½ xjtsis{kk vf/kdkj xktow udk
1 is= 5%1&4
1
rq E gka r hy ofMyka u k] tks eh lks c rhpk oMhy] f[kz L rkP;k nq % [kka p k
lk{kh o çxV gks.kkÚ;k xkSjokpk okaVsdjh rks eh vlk cks/k dfjrks% 2
rqEgkae/khy nsokP;k dGikps ikyu djk( djkos ykxrs Eg.kwu uOgs] rj
nsokP;k bPNsçek.ks larks"kkus R;kph ns[kjs[k djk( nzO;yksHkkus uOgs rj
mRlqdrsus djk( 3 rqeP;k gkrh lksifoysY;k yksdkaoj /kuhi.k dj.kkjs
vls uOgs] rj dGikyk fdÙks Ogk( 4 ex tsOgk eq[; esa<ikG çxV
gksbZy rsOgk rqEgkl xkSjokpk o u dksest.kkjk gkj çkIr gksbZy-
1 dfjaFk- 9%18
18
rj ex ek>s osru dk;\ rs gsp dh] eh lqokrkZ QqdV lkaxkoh] v'kk
gsrwus dh] eh lqokrsZfo"k;hapk vkiyk gô iw.kZi.ks ctkow u;s-
2 dfjaFk- 10%8
8
vkepk rks vf/kdkj iz H kw u s rq e P;k uk'kklkBh uOgs rj m™krhlkBh
vkEgkl fnyk] R;kfo"k;h eh dkgh'kh fo'ks"k izkS<h fejfoyh rjh eyk
ladksp okV.kkj ukgh-
2 dfjaFk- 12%18&19
18
eh rhrkl foua r h ds y h] o R;kP;kcjks c j ,dk ca / kw y k ikBfoys -
rhrkus rqepk xSjQk;nk ?ksryk dk;\ vkEgh ,dkp vkRE;kus] lkj[;kp
pkyhus pkyyks ukgh dk;\ 19 rqeP;k'kh vkEgh çfrokn djhr vkgks
63
vls brdk osG rqEgkyk okVys vlsy( i.k vkEgh nsokle{k f[kzLrkP;k
Bk;h cksyr vkgks- fç;tugks] gs loZ rqeP;k mérhlkBh vkgs-
¼b½ HkkoukRed toGhd VkGk ¼lksfy'k vVWpesaV½

T;k yksdkal vki.k izHkwe/;s iq<s ok<forks] R;kaP;k'kh d/kh d/kh
HkkoukRedfjR;k toGhd mRiUu gksrs- vkf.k tsOgk R;kauk lsoslkBh
eksdGs dj.;kph osG ;srs] rsOgk HkkoukRed fudVrseqGs vkEgh R;kal
tkÅ nsÅ bfPNr ukgh- gh /kksD;kph ckc vkgs-
1
'keqosy 18%1 ;kr lkafxrys vkgs dh nkfon ;ksukrku ;kaP;kr fo'ks"k
eS=h gksrh] rjhgh tsOgk nkfonkl ikBowu ns.;kph osG vkyh] rsOgk
;ksukrkukus R;kl tkÅ fnys ¼1 'keqosy 20%13½-
4-5-6 xjt HkklY;kl rkMu djk ¼lq/kkj.kk½

1 dfjaFk- 4%21
21
rqeph dk; bPNk vkgs\ eh rqEgkdMs dkBh ?ksÅu ;kos fdaok çhrhus
o lkSE;rsP;k vkRE;kus ;kos\
2 dfjaFk- 7%11&12
11
dkj.k ikgk] rqeps gs nq%[k nSoh gksrs( ák ,dkp xks"Vhus rqEgke/;s
ds o <h dGdG] ds o <s nks " kfuokj.k] ds o <k la r ki] ds o <s Hk;] ds o <h
mRdaBk] dso<h vkLFkk] dso<h f'k{kk dj.;kph cqf)] mRi™k >kyh! ák
ckcrhr rqEgh loZ izdkjs funksZ"k vkgk ákps izek.k rqEgh iVowu fnys-
12
rFkkfi eh rqEgkyk fyfgys rs T;kus vU;k; dsyk R;kP;keqGs uOgs]
vkf.k T;koj vU;k; >kyk R;kP;keqGsfg uOgs] rj vkEgkfo"k;h rqEgh
nk[kohr vlysY;k dGdGhph tk.kho rqEgkl nsokle{k Ogkoh Eg.kwu
fyfgys -
64
2 dfjaFk- 13%10
10
ákeqGs eh toG ulrkauk gs fyfgrks] rs v'kklkBh dh] tks vf/kdkj
çHkwus ikM.;klkBh uOgs rj mHkkj.;klkBh eyk fnyk] R;k vf/kdkjkçek.ks
toG vkY;koj eh dMdi.kkus okxw u;s-
cgqrsdnk vkEgh ifjfLFkrhl rksaM nsÅ bfPNr ukgh dkj.k

ukrslaca/kkl nq%[k iksgkspfo.;kP;k 'kD;rspk /kksdk vkEgh iRd:
bfPNr ukgh-
uhfrlw=s 27%6
6
fe=kus ds y s y s ?kk; [kÚ;k iz s e kps vkgs r ] i.k cS j h pq a c uka p h xnhZ
mMforks -
izsekus lq/kkj.kk djrk ;koh ;klkBh vkarfjd cG vlys ikfgts-

O;DrhP;k thoukr lq/kkj.kk ?kMowu vk.k.;k}kjs vki.k R;kaps uqdlku
u djrk] R;kps dY;k.k djhr vkgksr gs letwu ?;k- pqdkadMs
dkukMksGk dj.;kpk vkiyk fu/kkZj v'kh leL;k cuw 'kdrks tks R;k
O;Drhpk uk'k ?kMowu vk.kw 'kdrks vFkok vkiY;klkBh leL;k cuw
'kdrks-
tsOgk vki.k lq/kkj.kk ?kMowu vk.k.kkjh xks"V cksywu nk[kfork]
rsOgk R;k O;Drhl ijes'ojkizr R;kph izfrfØ;k O;Dr dj.;kps
Lokra«; |kos- T;kus vkiyk lYyk ekU; dsyk ukgh] R;kyk gks.kkÚ;k
;kruslkBh vki.k tckcnkj ukgh-
uhfrlw=s 17%9
9
tks brjkaP;k vijk/kkoj >kd.k ?kkfyrks rks izsekph o`f) dfjrks( i.k
tks xr xks"Vh ?kksdhr clrks R;kyk fe= varjrkr-
y{kkr Bsok] lq/kkj.kk ?kMowu vk.k.;kl vko';d rs cksyY;kuarj

R;k O;DrhP;k pqdkafo"k;h okjaokj ppkZ d: udk-
65
lq/kkj.kk ?kMowu vk.k.;kps dk;Z] R;k O;DrhP;k izxrhlkBh
vlys ikfgts] R;kpk uk'k dj.;klkBh uOgs-
¼v½ lkSE;i.ks lq/kkj.kk djk
izsekus lq/kkj.kk ?kMowu vk.k.ks usgehp lksis ulrs dkj.k R;kr loZ
izdkjP;k Hkkouk lkekoysY;k vlrkr ¼cSpsu gks.ks] Øksf/kr gks.ks]
O;kdwG gks.ks bR;knh½- ijarq vkEgkl ifo= vkRE;kl gh ijokuxh
fnyh ikfgts dh R;kus dBh.k ifjfLFkrhr lkSE;rsus] n;kGwi.kkus o
pkxaqyi.kkus dk;Z dj.;kr vkeph enr djkoh-
xyrh- 5%22
22
vkRE;kP;k}kjs fu"ié gks.kkjs QG] çhfr] vkuan] 'kkafr] lgu'khyrk]
eerk] pka x q y i.kk] foÜoklw i .kk-
2 dfjaFk- 6%6
6
rlsp 'kq)rsus] Kkukus] lgu'khyrsus eersus( ifo= vkRE;kus fu"diV
iz h rhus -
1 FksLly- 2%7
7
rj vkiY;k eq y ka c kGka p s ykyuikyu dj.kkÚ;k nkbZ l kj[ks vkEgh
rqEgke/;s lkSE; o`Ÿkhps gksrks-
2 rheF;- 2%24
24
izHkwP;k nklkus HkkaMw u;s] rj R;kus lokaZcjkscj lkSE;] f'kdfo.;kar
fuiq . k] lgu'khy-
;kdksc 3%17
17
o:u ;s.kkjs Kku gs eqGkar 'kq) vlrs( f'kok; rs 'kkafrfç;] lkSE;]
letwu gks.;ktksxs] n;k o lRQys ákauh iw.kZ] vi{kikrh] funZaHk vls
vkgs -
66
Lrks= 18%35
35
rw eyk vkiyh rkj.k:ih <ky fnyh vkgs] vkiY;k mtO;k gkrkus
eyk mpywu /kfjys vkgs( rqÖ;k yhurseqGs eyk Fkksjoh izkIr >kyh vkgs-
¼c½ vkKk ns.ks fo#) fouarh dj.ks

fouarh dj.ks
i=kr v'kh pksohl opus vkgsr tsFks ikSy o brj lsod dkgh fof'k"V
vkKkaps ikyu dj.;kph vkiY;k ikBdkal fouarh djrkr % jkse-
12%1( jkse- 15%30( jkse- 16%17( 1 dfjaFk- 1%10( 1 dfjaFk- 4%16( 1 dfjaFk-
16%15( 2 dfjaFk- 2%8( 2 dfjaFk- 6%1( 2 dfjaFk- 10%1]2] xyrh- 4%12(
bfQl- 4%1( fQfyIiS- 4%2( 1 FksLly- 4%1( 1 FksLly- 4%10( 1 FksLly-
5%12( 2 FksLly- 2%1( fQyeksu- 1%9]10( bczh- 13%19]22( 1 is= 2%11( 2
;ksgku 1%5-
fouarh ¼xzhd½ iWjkdsfy;ks parakaleo
• toG cksyfo.ks] vkea=.k ns.ks] vkOgku dj.ks]
mÙkstu ns.ks] vuqu; fou; dj.ks] izkFkZuk dj.ks-
¼xzhd½ ,jksVkvks erotao
• iz'u dj.ks] fouarh dj.ks] fopkj.ks] fouo.kh dj.ks]
bPNk ckGx.ks] vuqu; fou; dj.ks] izkFkZuk dj.ks-
dkgh mnkgj.ks%
jkse- 16%17
17
vkrk ca/kqtugks] eh rqEgkyk fouarh dfjrks dh] rqEgkyk ts f'k{k.k
feGkys vkgs R;kfo#) ts Qq V h o vMFkGs ?kMow u vk.khr vkgs r
R;kaP;koj y{k Bsok vkf.k R;kaP;kiklwu nwj Ogk-
67
fQfyIiS- 4%2
2
eh ;qonh;syk fouarh dfjrks o lqarq[ksyk fouarh dfjrks dh] rqEgh
çHkwP;k Bk;h ,dfpÙk Ogk-
fQyeksu- 1%9]10
9
rjh çhrhLro fouarh d:u lkax.ks eyk cjs okVrs- eh o`) >kysyk
ikSy] vkf.k vkrk f[kzLr ;s'kwpk cafnoku~] 10 eh ca/kukar vlrk T;kyk
vk/;kfRed tUe fnyk rs ek>s ys a d : vus f le ákP;kfo"k;h rq y k
foua r h djrks -
vkKk%
ijes'ojkpk lsod ;k ukR;kus v'kh osG ;sbZy tsOgk vki.kkl yksdkal
^vkKk |koh ykxsy o R;kal f'kdokos ykxsy-*
1 rheF;- 4%11
11
ák xks"Vh vkKk:ikus lakxwu f'kdho-
vkKk ns . ks ¼xz h d½ iW j kxs y ks pa r a g gello

• lans'k iksgkspfo.ks] vFkkZr gqdwe dj.ks] vkKk ns.ks] vkns'k ns.ks-
ijarq ikSy yksdkal ^fouarh* dj.;kP;k rqyusr ¼ohlnk½ ^vkKk*
ns.;kpk ¼pkjnk½ mi;ksx Qkj deh djrks- ;ko:u vkEgkl dGwu
;srs dh f'kdfo.ks] ekxZn'kZu dj.ks vkf.k lq/kkj.kk ?kMowu vk.k.ks
yksdkal eksBîk lkSE;rsus ^fouarh* dj.;k}kjs dsys tkrs- vki.k R;kal
Dofprp ^vkKk* nsrk-
1 dfjaFk- 7%10
10
ijarq T;kauh yXu dsys vkgs R;kauk eh vkKk dfjrks] eh uOgs rj çHkq
dfjrks dh] iRuhus irhiklwu osxGs gksÅ u;s-
68
2 FksLly- 3%4]6]12
4
rqEgkfo"k;h izHkwe/;s vkepk vlk Hkjaolk vkgs dh] vkEgh rqEgkl ts
lka x rks rs rq E gh djhr vlrk o iq < s f g djhr vlky- 6 ca / kq t ugks ]
vkEgh vkiY;k izHkq ;s'kw f[kzLrkP;k ukaokus rqEgkl vkKk dfjrks dh]
vO;ofLFkri.ks okx.kkÚ;k o vkEgkiklwu izkIr >kysY;k laiznk;kaizek.ks
u pky.kkÚ;k izR;sd ca/kwaiklwu rqEgh nwj Ogkos- 12 v'kk yksdkauk vkEgh
izHkq ;s'kw f[kzLrkP;k ukaokus vkKk o cks/k dfjrks dh] R;kauh LoLFki.ks
dke d:u Lor%psp v™k [kkos-
¼d½ vifjiDo izfrfØ;k lkaHkkG.ks

fo'ks"kr% tsOgk vki.k lq/kkj.kk ?kMowu vk.krk] rsOgk dkgh yksd
lgti.ks R;kpk Lohdkj djrkr- i.k dkgh yksd ldkjkRedfjR;k
R;kpk Lohdkj dj.kkj ukghr- rs udkjkRed izfrfØ;k O;Dr djrhy-
T;k yksdkaoj vki.k izhrh djrk R;kaP;krQsZ] vkRE;kP;k enrhus
vki.k T;kaph mHkkj.kh djhr vkgkr R;kaP;krQsZ] udkjkRed izfrfØ;k
izkIr dj.ks] ijes'ojkpk nkl ;k ukR;kus vkiY;k thoukrhy lokZr
nq[kn {k.k vlw 'kdrkr- vki.k R;kaP;klkBh loZ izdkjpk iz;Ru
djhr vkgkr] R;kaps Hkfo"; vkiY;k var%dj.kkr dsanzLFkkuh vkgs]
rjhgh vki.k R;kaP;k thoukr th lq/kkj.kk ?kMowu vk.kyh] R;k
nq%[kkeqGs rs udkjkRed izfrfØ;k O;Dr djhr vkgsr-
;sFks dkgh udkjkRed izfrfØ;k fnysY;k vkgsr%
¼v½ rØkj dj.ks & T;k O;Drhph pwd nq:Lr dj.;kr vkyh vkgs]
R;kyk vpkud tx osxGs fnlw ykxrs- ts iwohZ vn~Hkqr vkf.k lqanj
gksrs] rs vpkud vj.; vFkok okGoaV fnlw ykxrs- rks ble izR;sd
ygkulgku xks"Vhfo"k;h rØkj d: ykxrks- HkwrdkGkrhy xks"Vh
Mksdh oj dk<w ykxrkr vkf.k ygku'kh xks"V eksBh gksrs- R;kauk vls
okVrs dh ts dkgh vki.k djhr vkgkr] rs R;kauk rqPN ys[k.;klkBh]
R;kaP;koj vkGk ?kky.;klkBh] R;kal fu;af=r dj.;klkBh vFkok
69
R;kaps eu nq[kfo.;klkBh djhr vkgkr- ¼c½ ek?kkj ?ks.ks & T;k
O;Drhe/;s vki.k lq/kkj.kk ?kMowu vk.k.;kpk iz;Ru djhr vkgkr]
rks ek?kkj ?ksrks] osxGk gksrks] vFkok yiwu tkrks- vkrk vkiY;k
cksypkyhr] O;ogkjkr rs Lokra«; ulrs- vki.kkl R;k O;DrhtoG
eksBîk lko/ki.ks pkykos ykxrs- vkiY;k eukr usgeh gh Hkhrh vlrs
dh vki.k R;kps eu rj nq[kfo.kkj ukgh- rs vkiY;krQsZ vk/
;kfRedfjR;k dkghgh izkIr dj.;kl r;kj ulrkr-
¼d½ lwM mxo.ks & O;Drh vkiY;k leL;k] vkiY;k fujk'kk o
vlarks"kklkBh vki.kkl nks"kh Bjforks- vpkud vkiY;kckcr tks eku
o vknjkph Hkkouk R;kP;kBk;h gksrh] rh HkwrdkGkph ckc cuwu jkgrs-
eÙk; 13%57
57
vls rs R;kP;kfo"k;h vM[kGys - ;s ' kw u s R;ka l EgVys ] la n s " Vîkyk
vkiyk ns'k o vkiys ?kj ákar ek= lUeku feGr ukgh-
Lrks= 41%9
9
tks ek>k l[kk] T;kP;koj ek>k fo'okl gks r k] T;kus ek>s vUu
[kkYys R;kusgh ekÖ;koj ykFk mxkfjyh vkgs-
¼M½ fu?kwu tk.ks & dqBY;kgh izdkjph lwpuk u nsrk rks O;Drh
vpkud fnlsuklk gksrks- rs vkiyh leL;k ?ksÅu nqlÚ;k lsoklaLFksdMs
tkrkr] tsFks dkgh dkG R;kps dksMdkSrqd dsys tkrs] vkf.k ex iqUgk
rksp fo"k; iq<s ;srks-
v'kk ifjfLFkrhr vkEgh dk; djkos\
¼v½ ;kl oS¸;fDrd ckc letw udk
lq/kkj.kk dcwy dj.;kph ,[kk|k O;Drhph vik=rk] gh R;k O;Drhph
leL;k vkgs- rks lq/kkj.kk ekU; d: 'kdr ukgh vkf.k Eg.kwu
70
v'kkizdkjs izfrfØ;k O;Dr djhr vkgs- ;kr vki.k dks.k vkgkr
vFkok ijes'ojkpk lsod ;k ukR;kus vkiY;k ;ksX;rspk iz'u ;sr
ukgh-
¼c½ eukl ykowu ?ksÅ udk- vkiY;k var%dj.kkps j{k.k djk-
xyrh- 4%11]12
11
rqeP;klkBh eh dsysys Je dnkfpr~ O;FkZa >kys vlrhy] v'kh eyk
rqeP;klaca/kh Hkhfr okVrs- 12 ca/kqtugks] eh rqEgkl fouarh dfjrks] tlk
eh vkgs rls rqEgh Ogk] dkj.k tls rqEgh gksrk rlk ehfg gksrks- rqEgh
ek>s dkgh okbZV dsys ukgh-
ikSykP;k thoukr v'kh ifjfLFkrh ?kMwu vkyh] tsFks xyrhdjkalkBh

vR;ar ifjJe dsY;kuarjgh vls fnlwu ;sÅ ykxys dh R;kps ifjJe
ok;k tkr vkgsr- R;kus R;kal lqokrkZ lkafxryh gksrh- rks xsY;kuarj]
vk.k[kh dkgh yksd rsFks vkys- xyrhdjkauh iqUgk fu;e'kkL=kps
ikyu djkos vls R;kal okVr gksrs- ikSykus ;k ifjfLFkrhl dls rksaM
fnys ;kps mnkgj.k vuqdj.kh; vkgs-
¼ckusZlP;k leh{ksrwu [kkyhy fVIi.k ?ks.;kr vkysys vkgs%
ßgh oS¸;fDrd ckc ukgh- ekÖ;ktoG rØkj djko;kps dkj.k ukgh-
vki.k oS¸;fDrdfjR;k ek>s okbZV dsysys ukgh- vkeP;kr dqBysgh
'k=qRo ukgh( dqBY;kgh izdkjph nqHkkZouk ukgh( oS¸;fDrdfjR;k dqBysgh
uqdlku ?kMysys ukgh- ;kdkj.kkLro eh vf/kd Lokra«;kus vki.kkl
fouarh djrks dh vki.k gh xks"V letwu ?;koh] eh vki.kkl
vk'oklu nsr vkgs dh oS¸;fDrdfjR;k eh eukl ykowu ?ksrysys
ukgh- ekÖ;ktoG rØkj dj.;klkj[ks dkgh ukgh- eh oS¸;fDrdfjR;k
vki.kkl fouarh djrks] gs vkiY;k HkY;klkBh vkgs] ,dk egku
dk;kZP;k fgrklkBh vkgs-Þ tsOgk f[kzLrh yksd lR;kiklwu nwj tkrkr]
vkf.k txkl le:i gksrkr] rsOgk gh R;kaph oS¸;fDrd ckc ukgh]
vFkok R;kaP;klkBh oS¸;fDrdfjR;k nq[kfo.kkjh xks"V ukgh] ex R;kal
71
;kps okbZV dk okVr vlsuk- gh mPp izrhph ckc vkgs- vkeps /;s;
gkuh lksl.ks vkgs- /kekZP;k dk;kZl gkuh ikgksprs- laiw.kZ eaMGhl
nq%[k gksrs vkf.k rkj.kkÚ;kl ßR;kP;k fe=kaP;k ?kjh ?kk; gksrkr-Þ
txkP;k le:i gks.ks] vFkok ikikr iM.ks gk ,d lkoZtfud vijk/
k vkgs vkf.k R;kl vkeP;k rkj.kkÚ;kP;k dk;kZl gkfudkjd ekuys
ikfgts- ikSykps eu eksBs gksrs] tjh R;kauh R;kP;k f'kdo.khpk R;kx
dsyk] R;kps izse vkf.k R;kaP;klkBh R;kus dsysY;k d"Vkapk R;kauk
folj iMyk] rjhgh R;kus ;kl Lor%pk oS¸;fDrd rksVk ekuys ukgh
o Lor%P;k eukl ykowu ?ksrys ukgh- egRokdka{kh vFkok nkafHkd
O;Drh ;k xks"Vhl eq[; fo"k; cuforks-½
¼d½ yksdkal cny.;klkBh osG |k
T;k ckcrhr lq/kkj.ksph xjt vkgs] R;k ckcr lq/kkj.kk Lohdkj.;klkBh
yksdkal osGsph xjt vlrs-
¼M½ R;kal 'kkari.ks iq<s ok<.;kph eksdGhd |k
R;kal ijes'ojkP;k gkrh lksiowu |k- izxrh o ifjiDork ?kMowu
vk.k.;klkBh dsoG ijes'oj R;kaP;k thoukr dk;Z d: 'kdrks-
4-5-7 loZ ckcrhr ifjiw.kZrk ?kMowu vk.kk

vkiys /;s; f[kzLrh thoukP;k loZ {ks=kr ifjiw.kZrk ?kMowu vk.k.;kr
enr dj.ks gs vkgs-
bfQl- 4%13&15
13
nsokP;k iq=kojhy foÜoklkP;k o rRlaca/kh ifjiw.kZ KkukP;k ,dRokçr]
çkS< euq";i.kkçr] f[kzLrkph iw.kZrk çkIr gksbZy v'kk o`)hP;k e;kZnsçr
vki.k loZ ;sÅu iksgapw rksi;aZr fnys( 14 áklkBh dh] vki.k ákiq<s
ckGka l kj[ks vlw u;s ] Eg.kts ek.klka P ;k /kw r Z i .kkus ] Hkz k a r hP;k ekxkZ l
us.kkÚ;k ;qähus] çR;sd f'kdo.k:ih okÚ;kus gsydko.kkjs o fQj.kkjs
72
vls gksÅ u;s( 15 rj vki.k çhrhus lR;kyk /k:u eLrd vlk tks
f[kzLr R;kP;kçr loZ çdkjs ok<kos-
ijes'ojkus vkEgkl vfHkopu fnys vkgs & ßvkrk eh rqEgkal

izHkwdMs o R;kP;k ÑisP;k opukdMs lksiforks( rks rqeph ok< djko;kl
o îfo= dsysY;k loZ yksdkae/;s rqEgkayk oru* |ko;kl leFkZ vkgsÞ
¼izs- ÑR;s 20%32½ vkf.k R;kus vkEgkl R;kpk vkRek fnyk vkgs & ßrj
ts rqEgh vk/;kfRed nkukafo"k;h mRlqd vkgka rs rqEgh] eaMGhP;k
m™krhlkBh rh nkus foiqy feGkoh Eg.kwu [kViV djkÞ ¼1 dfjaFk-
14%12½ ;klkBh dh ;k xks"Vh iw.kZ dj.;kl enr izkIr Ogkoh-
cgq/kk vkEgh Ñiknkus o ikpkj.k ;k ckchaoj xjtsis{kk vf/kd
egRo ns.;kph pwd d:u clrks vkf.k pkfj«;kdMs o brj O;kogkfjd
iSywadMs nqy{k djrks & tls yksdka'kh lacaf/kr ckch] osG o iS';kaph
O;oLFkk] mÙke tksMhnkj cu.ks] osG o foJkarh ;karhy lerksy jk[k.ks
bR;knh-
ijes'ojkP;k ikpkj.kkP;k fodklkrhy rhu iSyw%
ikpkj.k & gk laf{kIr iSyw vkgs- ;kposGh vki.kkl vkiY;k thoukoj
ijes'ojkP;k ikpkj.kkps izdVhdj.k@let izkIr gksrks-
r;kjh & ;sFks vki.k vkiyk tkLrhr tkLr osG ?kkyforks- gh
r;kjhph osG vlrs- ijes'oj pkfj«;kP;k ckchaph dkGth ?ksbZy-
dkgh yksd ;k iSywiyhdMs ok<w 'kdr ukghr-
tokcnkjh lksifo.ks & gs rsOgk ?kMwu ;srs tsOgk vki.k f[kzLrkP;k
nsgkr ;ksX; LFkkuh o dk;kZr ikÅy Vkdrk-
pkfj«;kP;k fo"k;kl rksaM ns.ks%
• yksdkaP;k Ñiknkukal lksMwu brj xks"Vhalaca/kkusgh cksyko;kl
f'kdk- usgehp O;DrhP;k ikpkj.kkph o Ñiknkukaph ppkZ d:
73
udk- yksd vkiY;k Ñiknkukaekxs o ikpkj.kkekxs Lor%l yiowu
?ksrkr vkf.k pkfj«;klkj[;k egRoiw.kZ fo"k;kdMs nqyZ{k djrkr-
• va r %dj.kkP;k fo"k;ka l rks a M ns . ks - mnkgj.k% frjLdkj]
vlqjf{krrsph Hkkouk] HkkoukRed t[ke] vkarfjd caMkGh ¼d/kh
d/kh yksd ckgs:u fonzksg djhr ukghr] i.k vkrwu rs fonzksgh
LoHkkokps vlrkr½ bR;knh-
• oS¸;fDrd ckchal rksaM ns.ks- mnkgj.k% yodj jkxko.ks] yksdka'kh
laca/k Bsork u ;s.ks] Lokoyacu bR;knh-
• thou'kSyh o lo;hal rksaM ns.ks- mnkgj.k% mÙke lk{k fVdowu
Bso.;kps egRo] osGspk o iS';kph O;oLFkk yko.ks bR;knh-
• rs Lor%oj T;k e;kZnk ?kkyrkr] R;kal vksG[k.ks o rksM.ks-
• vi;'kkps pØ vksG[k.ks o rksM.ks ¼okjaokj eaMGhpk o lsospk
R;kx½-
4-5-8 R;ka l R;ka P ;k ikpkj.kkr dk;Z dj.;klkBh eks d Gs
djks
tsOgk yksdkaph ok< gksrs o rs ifjiDo gksrkr] rsOgk R;kal R;kaP;k
ikpkj.kkr dk;Z dj.;klkBh eksdGs dj.;kph Ñik vkeP;ktoG
vlyh ikfgts-
1 rheF;- 1%3
3
eh ekls n ks f u;kl tkrka u k rq y k bfQlka r jkgko;kph foua r h ds y h]
áklkBh dh] rw fdR;sd yksdkauk rkdhn |koh dh] vU; f'k{k.k nsÅ
udk-
rhrkl i= 1%4]5
4
nsofiR;kiklwu o f[kzLr ;s'kw vkiyk rkj.kkjk ákP;kiklwu Ñik o
'kka f r vlks - 5 eh rq y k Øs r ka r áklkBh Bs o w u vkyks dh] rw viq Ú ;k
74
jkfgysY;k xks"Vhaph O;oLFkk djkoh] vkf.k eh rqyk vkKk dsY;kçek.ks
rw çR;sd uxjkar oMhy usekos-
R;kauk Lor% mM.;kps Lokra«; vlys ikfgts-
4-5-9 R;kaph enr dj.kkjs cuk

tsOgk vkEgh yksdkal eqDr djrks] rsOgk vkEgh R;kapk R;kx djhr
ukgh & rj vkEgh R;kaP;k enrhlkBh] R;kal mÙkstu ns.;klkBh
miyC/k jkgrks-
2 dfjaFk- 12%14]15
14
ikgk] frlÚ;kank rqEgkdMs ;s.;kl eh r;kj vkgs( vkf.k eh rqEgkoj
Hkkj Vkd.kkj ukgh( dkj.k eh rqeps dkgh ekxr ukgh] rj Lor% rqEghp
eyk ikfgts vkgk( vkbZckikauh eqykalkBh laxzg dsyk ikfgts] eqykauh
vkbZckikalkBh uOgs- 15 eh rqeP;k ftokalkBh Qkj vkuankus [kpZ djhu
o eh Lor% loZLoh [kphZ iMsu- eh rqEgkoj vfr'k;p çhfr dfjrks
Eg.kwu rqEgh ekÖ;koj deh çhfr dfjrk dh dk;\
4-5-10 ts iMrkr] R;kauk iqUgk fLFkj djk

xyrh- 6%1
2
ca/kqtugks] dks.kh ek.kwl ,[kk|k nks"kkar lkaiMyk rjh ts rqEgh vk/
;kfRed o`Ùkhps vkgk rs rqEgh v'kkyk lkSE; o`Ùkhus rkGÓkoj vk.kk(
rwfg ijh{kasr iMw u;s Eg.kwu Lor%dMs y{k ns-
1 ;ksgku 5%14&16
14
R;kP;kleksj ;s.;kl vkiY;kyk ts /kS;Z vkgs rs áko:u dh] vki.k
R;kP;k bPNsizek.ks dkgh ekfxrys rj rks vkiys ,sdsy( 15 vkf.k vki.k
ts dkgh ekxrks rs rks ,sdrks] gs vkiY;kyk BkÅd vkgs( Eg.kwu T;k
ekx.;k vki.k R;kP;ktoG ds Y ;k vkgs r R;k vkiY;kyk feGkY;k
75
vkgsr gsfg vkiY;kyk BkÅd vkgs- 16 T;kpk ifj.kke ej.k ukgh vls
iki dfjrka u k vkiY;k ca / kw y k dks . kh ikfgys rj R;kus R;kP;kdfjrk
nsoktoG ekxkos Eg.kts rks R;kyk thou nsbZy( vFkkZr~] T;kpk ifj.kke
ej.k ukgh vls iki dj.kkÚ;kal rs nsbZy- T;kpk ifj.kke ej.k vkgs
vlsfg iki vkgs( vkf.k ákfo"k;h ekxkos vls eh Eg.kr ukgh-
cgqrsdnk vkEgh ?kk;kGkal ek:u Vkdrks- i.k R;k,soth] ts

pqdrkr o iru ikorkr] R;kal vkEgh izsekus fLFkj djko;kl f'kdys
ikfgts-
4-5-11 iMys Y ;ka l lka H kkG.ks

dkgh yksd ijes'ojkP;k ikpkj.kkr pqdw 'kdrkr-
fQyseksu- 1%24
24
vkf.k ek>s lgdkjh ekdZ] vfjLrk[kZ] nsekl o ywd gs rqyk lyke
lka x rkr-
2 rheF;- 4%10
10
dkj.k ns e klyk ,s f gd lq [ k fiz ; vlY;keq G s rks eyk lks M w u
FksLlyuhdkal xsyk( ØsLdsl xyrh;kl] o rhr nkyefr;kl xsyk-
dkgh yksd vkiY;k fo'oklkps rk: cqMowu nsrkr vkf.k vkiys

'k=w Eg.kwu mHks Bkdrkr-]
1 rheF;- 1%19]20
19
foÜokl o pkaxyk foosdHkko /kj( fdR;sdkauh gk >qxk:u fnY;keqGs
R;kps foÜokl:ih rk: QqVys( 20 R;kar gqeuk; o vkysDlkanz gs vkgsr(
R;kuh fuank dj.;kps lksMwu ns.;kl f'kdkos Eg.kwu eh R;kauk lSrkukP;k
Lok/khu dsys vkgs-
76
2 rheF;- 4%14]15
14
vkys D lka n z rka c Vkus ek>s iq " dG okbZ V ds y s ( R;kph ^Qs M R;kP;k
d`R;kaizek.ks izHkw djhy(* 15 R;kP;kfo"k;h rwfg tiwu jkgk] dkj.k rks
vkeP;k cksy.;kl Qkj vkMok vkyk gksrk-
77
78
79
80
5
jkT;kph LFkkiuk dj.kkÚ;kaph
thou'kS y h
5-1 vkeps /;s; f[kzLrkph lekurk
bfQl- 4%13&15
13
vki.k loZ ;sÅu iksgapw rksi;aZr fnys( 14 áklkBh dh] vki.k ákiq<s
ckGka l kj[ks vlw u;s ] Eg.kts ek.klka P ;k /kw r Z i .kkus ] Hkz k a r hP;k ekxkZ l
us.kkÚ;k ;qähus] çR;sd f'kdo.k:ih okÚ;kus gsydko.kkjs o fQj.kkjs
vls gksÅ u;s( 15 rj vki.k çhrhus lR;kyk /k:u eLrd vlk tks
f[kzLr R;kP;kçr loZ çdkjs ok<kos-
5-2 pkfj«; egRokps vkgs

5-2-1 pkfj«; dk; vkgs\
• LoHkko] xq.k] izo`Ùkh] O;fDreRo] uSfrd tM.k?kM.k-
• eh O;DrhxrfjR;k tks vkgs] rsp ek>s pkfj«; vkgs-
• brjkaiq<s ts cu.;kpk eh iz;Ru djrks] rs ek>s pkfj«; ukgh-
brj yksd eyk ts letrkr] rs ek>s pkfj«; ukgh-
• OO;Drh Eg.kwu ts ek>s pkfj«; vkgs] rksp eh vkgs- ekÖ;k
vkpj.kk}kjs gs fnlwu ;srs-
• dBh.k o vuisf{kr ifjfLFkrhr ekÖ;k fØ;k o izfrfØ;kao:u
ek>s pkfj«; fnlwu ;srs-
• ekÖ;k xqIr fuoMh}kjs ek>s pkfj«; fnlwu ;srs-
81
jkT;kph LFkkiuk dj.kkÚ;kaph thou'kSyh
• ek>s 'kCn] n`"Vhdksu ;ko:u ek>s pkfj«; fnlwu ;srs-
• ekÖ;k}kjs ?ksrY;k tk.kkÚ;k fu.kZ;koj ekÖ;k vkpkjewY;kapk
izHkko iMrks-
;ks l s Q
mRiÙkh 39%1&13
1
bdMs ;kslsQkl feljkr usys rsOgk T;k b'ek,yh yksdkauh R;kl rsFks
us y s gks r s R;ka t iklw u R;kl iks V hQj uka o kP;k ,dk felÚ;kus fodr
?ks r ys ] rks Qkjks p k ,d va e ynkj vlw u xkj|ka p k ljnkj gks r k- 2
ijes ' oj ;ks l s Q kcjks c j vlY;kdkj.kkus rks ;'kLoh iq # "k >kyk] rks
vkiY;k feljh /kU;kP;k ?kjh vls- 3 ijes'oj R;ktcjkscj vlY;kdkj.kkus
ts dkgh rks gkrh ?ksrks R;kl ijes'oj ;'k nsrks vls R;kP;k /kU;kyk
fnlwu vkys- 4 ;kslsQkoj R;kph Ñikn`f"V >kyh] ;kslsQ R;kph lsok
d: ykxyk] vkf.k R;kus R;kyk vkiY;k ?kjpk dkjHkkjh usewu vkiys
loZ dkgh R;kP;k rkC;kar fnys 5 vkf.k R;kus R;kP;k Lok/khu vkiys
?kjnkj o loZ dkgh ds y s ] rs O gkiklw u ;ks l s Q klkBh ijes ' ojkus R;k
felÚ;kP;k ?kjknkjkps dY;k.k dsys] vkf.k R;kps ?kjnkj vkf.k 'ksrhokMh
;k lokZ a l ijes ' ojkus vk'khokZ n fnyk- 6 R;kus vkiys loZ dkgh
;kslsQkP;k gokyh dsys gksrs] Eg.kwu rks vUu [kkbZ R;kiyhdMs vkiys
dk; vkgs ;kps R;kyk Hkku uls- ;kslsQ gk cka/kslwn o ns[k.kk gksrk- 7
;kuarj vls >kys dh ;kslsQkP;k /kU;kph iRuh R;ktoj utj Bsowu
R;kl Eg.kkyh] etik'kh uht( 8 i.k rks jkth >kyk ukgh] rks vkiY;k
/kU;kP;k iRuhl Eg.kkyk] gs ikgk] ?kjkr ekÖ;k rkC;kr dk; vkgs ;kps
ekÖ;k /kU;kl Hkkulq)k ukgh] vkiys loZ dkgh R;kus ekÖ;k gkrh fnys
vkgs- 9 ;k ?kjkr ekÖ;kis{kk rs eksBs ukghr( vkf.k rqEgh R;kaph iRuh
dsoG Eg.kwu rqeP;k[ksjht R;kauh ekÖ;kiklwu dkgh nwj Bsoysys ukgh]
vls vlrk ,o<h eksBh okbZV xks"V d:u eh nsokP;k fo#) iki dls
d:\ 10 rjh rh jks t jks t ;ks l s Q k'kh cks y r vlrkfg frP;kik'kh
futko;kl fdaok frP;ktoG vlko;kl rks frps ,sdsuk- 11 ,ds fno'kh
82
vls >kys dh rks vkiys dkgh dkedkt djko;kl ?kjkr xsyk] R;kosGh
?kjkrY;k ek.klkiSdh dks.khgh euq"; rsFks ?kjkr uOgrk- 12 rsOgk frus
R;kps oL= /k:u EgVys] etik'kh uht( i.k rks vkiys oL= frP;k
gkrh lksMwu ckgsj iGwu xsyk- 13 rs oL= vkiY;k gkrh lksMwu rks ckgsj
iGkyk vls frus ikfgys-
ßukghÞ Eg.k.;kps lkeF;Z ,dk n`< uSfrd pkfj«;k}kjs izkIr

gksrs ¼opu 8½-
vkiyk foosd vki.kkl ijes'ojkizr R;kosGh ns[khy tokcnkjhus
okx.;kl ck/; djhy tsOgk vkiY;kdMs ikg.kkjs dks.kh ulsy ¼opu
9½-
n`< pkfj«; dedqor gksr ukgh vkf.k lrr ;s.kkÚ;k ijh{ksl
cGh iMr ukgh ¼opu 10½-
tsOgk eksg lrr iq<s vlrks] rsOgk ßukghÞ Eg.k.;kph ik=rk]
dsoG v'kkosGh 'kD; gksrs tsOgk vkiY;ktoG nSoh pkfj«; vlrs-
5-2-2 pkfj«;kpk fodkl dlk ?kMwu ;srks\

O;DrhP;k pkfj«; fodklkoj dks.kR;k xks"Vhapk izHkko iMrks vFkok
dks.kR;k xks"Vh pkfj«; ?kMowu vk.krkr\
nkuh,y%
pkfj«;oku O;Drhps nqljs eksBs mnkgj.k%
• ckyi.kkiklwup pkfj«;kpk fodkl lq: gksrks-
• O;Drhps fe= R;kP;k pkfj«;koj izHkko Vkdrkr-
83
nkuh,y 2%17
17
;koj nkuh,ykus vkiY;k ?kjh tkÅu vkiys lkscrh guU;k] eh'kk,y
o vtÚ;k ;kal gh gdhdr dGfoyh-
1 dfjaFk- 15%33
33
Qlaw udk] dqlaxrhus uhfr fc?kMrs-
• n`< uSfrd pkfj«; f'kLr o ljkok}kjs fuekZ.k gksrs-

nkuh,y 6%10
10
gîk QekZ u koj lgh >kyh vkgs vls nkuh,ykus ,s d ys rs O gk rks
vkiY;k ?kjh xsyk( R;kP;k [kksyhrY;k f[kMD;k ;#'kysesP;k fn'ksdMs
vlwu m?kMîk gksR;k( R;kus vkiY;k fuR;Øekizek.ks fnolkarwu rhunk
xqM?ks Vsdwu izkFkZuk dsyh o vkiY;k nsokpk /kU;okn dsyk-
• n`< uSfrd pkfj«; ladVkr vk.k[kh etcwr gksrs-

jkse- 5%3]4
3
brdasp ukgh] rj ladVkapkfg vfHkeku ckGfxrks] dkj.k vkiY;kyk
BkÅd vkgs dh ladVkus /khj] 4 /khjkus 'khy o 'khykus vk'kk fuekZ.k
gks r s -
5-2-3 pkfj«; egRokps dk vkgs\

¼v½ nSoh pkfj«; lsoslkBh iwoZik=rk vkgs-
1 rheF;- 3%1&15
1
dks.kh v/;k{kkps dke d: ikgrks rj rks pkaxY;k dkekph vkdka{kk
/kfjrks] gs opu foÜoluh; vkgs- 2 v/;{k vnw";] ,dk óhpk ifr]
useLRk] LoLFfpÙk] lH;] vfrfFkfiz;] fuiq.k f'k{kd vlk vlkok- 3 rks
e|ih o ekjdk ulkok( rj lkSE;] HkkaM.k u dj.kkjk] nzO;yksHk u /
kj.kkjk] 4 vkiY;k ?kjph O;oLFkk pkaxyh Bso.kkjk] vkiY;k eqykackGkauk
84
HkhMe;kZnsps oG.k ykowu R;kauk Lok/khu Bso.kkjk vlk vlkok( 5 T;kyk
vkiY;k ?kjph O;oLFkk pkaxyh Bsork ;sr ukgh] rks nsokP;k eaMGhpk
laHkkG dlk djhy\ 6 R;kus xokZus Qqxwu tkÅu lSrkukizek.ks f'k{kasr
iMw u;s Eg.kwu rks uof'kdk ulkok- 7 R;kph fuank gksÅ u;s o R;kus
lSrkukP;k ik'kakr lkaiMw u;s Eg.kwu R;kP;kfo"k;h ckgsjP;k yksdkauhfg
pkaxyh lk{k fnysyh vlkoh- 8 rlsp lsodfg xaHkhj vlkos( nqrksaMîs]
e|ikuklä o vuhrhus iS l k feGfo.kkjs ulkos ( 9 foÜoklkps jgL;
'kq ) foos d Hkkokus jk[k.kkjs vlkos - 10 R;ka p hfg vxks n j ikj[k Ogkoh(
vkf.k vnw"; BjY;kl R;kauh lsodi.k djkos- 11 rlsp] fó;k xaHkhj
vlkO;k] pgkM ulkO;k] useLr o loZ xks"Vhafo"k;h foÜoklw vlkO;k- 12
lsod ,dk óhpk ifr vlkok( rs vkiY;k eqykackGkaph o ?kjph O;oLFkk
pkaxyh Bso.kkjs vlkos- 13 dkj.k T;kauh lsodi.k pkaxys pkyfoys rs
vki.kkalkBh pkaxyh ;ksX;rk vkf.k f[kzLr ;s'kwojhy foÜoklkar Qkj /
kS;Z feGforkr- 14 rqÖ;kdMs yodj ;s.;kph vk'kk /k:u gs rqyk fyfgys
vkgs( 15 rjhi.k eyk m'khj ykxY;kl lR;kpk LraHk o ik;k v'kh th
ftoa r ns o kph ea M Gh vkgs rha r Eg.kts ns o kP;k ?kjka r dls okxys
ikfgts] gs rqyk letkos-
rhrkl i= 1%5&9
5 eh rq y k Øs r ka r áklkBh Bs o w u vkyks dh] rw viq Ú ;k jkfgys Y ;k
xks"Vhaph O;oLFkk djkoh] vkf.k eh rqyk vkKk dsY;kçek.ks rw çR;sd
uxjkar oMhy usekos- 6 T;kyk useko;kps rks vnw";] ,dk óhpk ifr
vlkok( R;kph eq y s foÜokl Bs o .kkjh vlkoh- R;ka P ;koj cs r kyi.kk
dsY;kpk vkjksi vkysyk ulwu rh vukoj ulkoh- 7 v/;{k gk nsokpk
dkjHkkjh vkgs Eg.kwu rks vnw"; vlyk ikfgTks( rks LoPNanh] jkxhV]
e|ih] ekjdk] vuhrhus iS l s feGfo.kkjk ulkok( 8 rj vfrfFkfç;]
pka x q y i.kkph vkoM /kj.kkjk] e;kZ n 'khy] uhfreku~ ] ifo= la ; eh- 9
vkf.k fnysY;k f'k{k.kkuqlkj tsa foÜoluh; opu R;kyk /k:u jkg.kkjk
vlk vlkok( áklkBh dh] R;kus lqf'k{k.kkus cks/k djko;kl o myV
cksy.kkÚ;kauk dqafBr djko;klfg leFkZ Ogkos-
85
1 is= 5%1&4
1
rq E gkrhy ofMyka u k] tks eh lks c rhpk oMhy] f[kz L rkP;k nq % [kka p k
lk{kh o çxV gks.kkÚ;k xkSjokpk okaVsdjh rks eh vlk cks/k dfjrks% 2
rqEgke/khy nsokP;k dGikps ikyu djk( djkos ykxrs Eg.kwu uOgs] rj
nsokP;k bPNsçek.ks larks"kkus R;kph ns[kjs[k djk( nzO;yksHkkus uOgs rj
mRlqdrsus djk( 3 rqeP;k gkrh lksifoysY;k yksdkaoj /kuhi.k dj.kkjs
vls uOgs] rj dGikyk fdÙks Ogk( 4 ex tsOgk eq[; esa<ikG çxV
gksbZy rsOgk rqEgkl xkSjokpk o u dksest.kkjk gkj çkIr gksbZy-
lsospk ik;k & vkiY;k lsosps [kjs cG Eg.kts vkiyk vfHk"ksd

uOgs] rj vkiys pkfj«; gks;-
eÙk; 9%17
17
rlsp dks.kh uok nzk{kkjl tqU;k cq/kY;kar ?kkyhr ukghr( ?kkryk rj
cq/kys QqVwu nzk{kkjl lkaMrks vkf.k cq/kys fc?kMrkr( rj uok nzk{kkjl
uO;k cq/kY;kar ?kkfyrkr Eg.kts nksUgh uhV jkgrkr-
nzk{kjl vkiyk vfHk"ksd gks;( vkiys pkfj«; nzk{kjl Bso.kkjs cq/

kys vkgs- tj cq/kys VkdkÅ] fBlwG vlsy] fdaok xGr vlsy] rj
vfHk"ksd ok;k tkbZy-
tsFks vkiys pkfj«; vki.kkl Bsow 'kdr ukgh] rsFks vkiys
Ñiknku vki.kkl ?ksÅu tkbZy-
¼c½ vkiys uSfrd pkfj«; vkiys [kjs cG vkgs-
euq";kps [kjs cG Eg.kts R;kps uSfrd pkfj«;-
vkiys vkarfjd cG & vkiys uSfrd pkfj«; ijh{kk] nks"kkjksi.k]
NG] eksg] yckM xks"Vh o brj nckokal rksaM ns.;kph vkiyh ik=rk
Bjfors-
86
¼d½ vkiys pkfj«; vkiY;k}kjs izpkj dj.;kr ;s.kkÚ;k lokZr
egRoiw.kZ lans'kkl vkdkj nsbZy-
1 FksLly- 1%5]6
5
dkj.k vkeph lq o krkZ ds o G 'kCnkus uOgs ] rj lkeF;kZ u s ] ifo=
vkRE;kus o iw.kZ fu/kkZjkus rqEgkyk dGfo.;kr vkyh( rlsp rqeP;kdfjrk
vkEgh rq e P;k cjks c j vlrka u k dls okxyks gs rq E gkl BkÅd vkgs -
6
rqEgh Qkj ladVkar vlrkauk ifo= vkRE;kP;k vkuankus opu Lohdk:u
vkeps o izHkwps vuqdj.k dj.kkjs >kyk-
vkiys thou cksyrs- T;kizdkjps thou vki.k txyks vkgksr]

rksp vkiyk lokZr eksBk lans'k vlsy- Þeuq"; lans'kkis{kk Js"B vkgs-
vkiyk lans'k fo'oluh; vkgs] dkj.k vki.k fo'oluh; vkgkr-
tsOgk O;Drh fo'oluh; ulrks] rsOgk R;kpk lan's k la'k;kLin vlrksß
¼MkW- ,M dksy½-
¼M½ pkfj«; vkiyk fVdkÅi.kk Bjfors
Þizfl)h ,dk {k.kkr ;srs] i.k [kjk eksBsi.kk o;kcjkscj ok<r tkrksß
¼MkW- ,M dksy½-
ßFkksj iq#"k vusd o"ksZ vkiyh egRÑR;s fVdowu Bsorkr] ex
;s.kkÚ;k o"kkZar dkghgh dk ?kMsukÞ ¼MkW- ,M dksy½-
• vkiY;k thoukps diViw.kZ oklukaiklwu j{k.k djk ¼iSlk]
vuSfrdrk vkf.k ;'k½-
5-3 vkfRedrs,soth vk/;kfRed iw.kZrsdMs y{k |k
vkfRed iw.kZrk dk; vkgs\ vk/;kfRedfjR;k iw.kZ gks.;kpk dk; vFkZ
vkgs\ vki.k [kjks[kj vk/;kfRedfjR;k iw.kZ vkgksr dk; ;k xks"Vhps
ewY;ekiu vki.k dls dj.kkj\ vk/;kfRed ifjiw.kZrsP;k lanHkkZr
uO;k djkjkr cgq/kk rhu xzhd 'kCnkapk mi;ksx dsyk tkrks %
87
¼xzhd½ Vsfyvksl 'teleios' = ifjiw.kZ & iw.kZ o;kpk] fl)
fdaok ifjiDo izkS< O;Drh-
;kpk [kjk vFkZ vkgs iw.kZ o;kr ;s.ks] izkS<+ cu.ks- gs cgq/kk
iw.kZrPs ;k ckcrhr mi;ksxkr ;sr-s iw.kZ o;kpk] fl) fdaok ifjiDo izkS<
O;Drh-
gs ekufld o uSfrd pkfj«;kpk fodkl dj.;kckcr mYys[k
djrs-
¼xzhd½ Iyhjks 'pleero' = Hkj.ks] us ;qDr gks.ks] ilj.ks] P;k
izHkkokr vl.ks-
;kps Hkk"kkarj ifjiw.kZ ;k vFkkZus ns[khy gksrs] ijarq ;kpk 'kCn'k%
vFkZ vkgs] Hkj.ks-
¼xzhd½ dWVkfVZt+ks 'katartizo' = iw.kZi.ks Hkj.ks] iw.kZi.ks
lqlfTtr-
eÙk; 5%48
48
ákLro tlk rqepk LoxhZ; firk iw.kZ vkgs rls ^rqEgh iw.kZ Ogk-*
(teleios )
;s'kw vkEgkl vkOgku nsrks dh vkEgh iw.kZRokizr ok<r tkos]

vkEgh ifjiw.kZ o izkS< cukos dkj.k ijes'oj vlk vkgs! ijes'oj
iksjdV ukgh!
dyLlS- 1%28&29
28
vkEgh R;kph ?kks"k.kk dfjrks] loZ izdkjP;k Kkukus izR;sd ek.klkyk
cks / k dfjrks o iz R ;s d ek.klkyk f'kdforks ( v'kklkBh dh] iz R ;s d
ek.klkyk f[kzLrkP;k Bk;h iw.kZ vls mHks djkos- 29 ákdfjrk R;kph th
88
'kfä ekÖ;k Bk;h tksjkus dk;Z pkyohr vkgs frP;k ekukus eh >Vwu
Je djhr vkgs-
vkeps /;s; ek.klkyk f[kzLrkP;k Bk;h iw.kZ (teleios) vls

mHks dj.ks gs vkgs-
5-3-1 vk/;kfRed ifjiw . kZ r s p h lkr oS f 'k"Vîs

¼v½ f[kzLrkph lekurk
bfQl- 4%13
13
vki.k loZ ;sÅu iksgapw rksi;aZr fnys-
vkEgh loZ ckcrhr R;kP;kBk;h ok<kok;kps vkgs ¼bfQl- 4%15½-

gs f[kzLrh lsosps /;s; vkgs & izR;sd O;Drhl ifjiDo o izkS<
vls r;kj dj.ks-
¼c½ vkiY;k thouklkBh ijes'ojkP;k laiw.kZ bPNsr vFkok ladYikr
iw.kZ o fl) gks.ks-
izR;sd {ks=kr vki.k ijes'ojkP;k bPNs'kh iw.kZi.ks tqGysys vkgkr-
dyLlS- 4%12
12
f[kzLr ;s'kwpk nkl ,iÝkl tks rqeP;karykp vkgs rks rqEgkl lyke
lkaxrks( rks vkiY;k izkFkZukae/;s loZnk rqEgkalkBh tho rksMwu fouarh
djhr vkgs dh] nsokP;k laiw.kZ bPNsuqlkj rqEgh ifjiw.kZ o n`<fuÜp;h
vls fLFkj jkgkos-
;sFks nksu 'kCnkapk okij dj.;kr vkyk vkgs] fl) = teleios(

iw.kZ = pleero
89
¼d½ vki.kkl izR;sd izdkjP;k lRdk;kZps QG ns.;klkBh lqlTt
dj.;kr vkys vkgs] ts dj.;klkBh ijes'ojkus vki.kkl usfeys vkgs
2 dfjaFk- 13%9]11
9
ts O gk vkEgh nq c Z G vlw u rq E gh lcG vlrk rs O gk vkEgh vkua n
djrks( o rqEgh ifjiw.kZ (katartizo) Ogkos áklkBhfg çkFkZuk dfjrks-
11
ca/kqtugks] vkrk brdsp Eg.krks] rqeps dY;k.k vlks( rqEgkl iw.kZrk
(ka t a r tiz o ) ykHkks ( lek/kku feGks ( rq E gh ,dfpÙk Ogk( 'kka r hus jkgk
Eg.kts çhrhpk o 'kkarhpk nso rqEgklg jkghy-
bczh- 13%20]21
20
vkrka T;k 'kkarhP;k nsokusa ^loZdkGP;k djkjkP;k jäkusa esa<jkapk*
egku~ êsa<ikG* vkiyk izHkq ;s'kw] ákyk esysY;karwu ôj vkf.kysa]* 21 rks
ns o vkiY;k n` " Vhus ts vkoMrs rs vki.kke/;s ;s ' kw f[kz L rkP;k }kjs
djks o rks vkiY;k bPNs i z e k.ks dj.;kl rq E gkyk iz R ;s d pka x Y;k
dkekr fl) (ka t a r tiz o ) djks ( R;k ;s ' kw f[kz L rkyk ;q x kuq ; q x xkS j o
vlks- vkesu-
ywd 6%40
40
f'k"; xq:is{kka Js"B ukgha( iw.kZ (katartizo) >kysyk çR;sd f'k";
vkiY;k xq : lkj[kk gks b Z y -
bfQl- 4%11]12
11
vkf.k R;kusp dks.kh çsf"kr] dks.kh lans"Vs] dks.kh lqokfrZd] dks.kh
ikGd o f'k{kd vls ûsewu fnys(* 12 rsa áklkBh dh] R;kauh ifo=
tuka l ls o s P ;k dk;kZ d fjrk o f[kz L rkP;k 'kjhjkph jpuk iw . kZ r s l
us . ;kdfjrk fl) (ka t a r tiz o ) Ogkos -
90
¼M½ vki.k tM vUu ?ksÅ 'kdrk-
bczh- 5%11&14
11
ákfo"k;h vkEgkl iq " dG lka x ko;kps vkgs ] rs rq E gkyk letkow u
lkax.ks dBh.k vkgs] dkj.k rqEgh ,sd.;kar ean >kyk vkgk- 12 okLrfod
brD;k dkGkr rq E gh f'k{kd Ogko;kl ikfgts gks r k i.k rq E gka y k
ns o kP;k opuka p h ew G k{kjs iq U gk dks . kha r jh f'kdfo.;kph t:jh vkgs ]
vkf.k rqEgkyk nq/kkph xjt vkgs] tM v™k pkyr ukgh] vls rqEgh
>kyk vkgk- 13 dkj.k nq/kkoj jkg.kkjk uhfreÙokP;k opuk'kh vifjfpr
vlrks( dkj.k rks ckGd vkgs( 14 i.k T;kaP;k Kkusafnz;kauk ofgokVhus
pka x ys vkf.k okbZ V let.;kpk ljko >kyk vkgs v'kk iz k S < ka l kBh
(teleios) tM v™k vkgs-
bczh- 6%1&3
1
ákLro futhZo ÑR;kacÌypk iÜpkÙkki] nsokojpk foÜokl] 2 vkf.k
ckfIrLE;kaps] gkr oj Bso.;kps] e`rkaP;k iqu:RFkkukps o lkoZdkfyd
U;k;kps f'k{k.k] gk ik;k iq U gk u ?kkyrk] vki.k f[kz L rkfo"k;ha P ;k
izkFkfed ckchalaca/kh cksyr jkg.;kps lksMwu izkS<rsizr tk.;kP;k usVkus
iz;Ru d: ;k- 3 nso gksÅ nsbZy rj gs vki.k d:-
1 dfjaFk- 2%6]7
6
rFkkfi ts iksä vkgsr R;kauk vkEgh Kku lkaxrks( i.k rs Kku ák
;qxkps uOgs] vkf.k ák ;qxkps ukghls gks.kkjs ts vf/kdkjh R;kapsfg uOgs(
7
rj nsokps xw< Kku vkEgh lkaxrks( rs xqIr Bsfoysys gksrs] rs nsokus
;qxkaP;k iwohZ rqeP;k vkeP;k xkSjokdfjrk usfeys gksrs-
91
¼b½ ;k Kkusafnz;kauk ofgokVhus pkaxys vkf.k okbZV let.;kpk ljko
nsÅu ifjiw.kZ dj.;kr vkys vkgs-
bczh- 5%14
14
i.k T;kaP;k Kkusafnz;kauk ofgokVhus pkaxys vkf.k okbZV let.;kpk
ljko >kyk vkgs v'kk izkS<aklkBh tM v™k vkgs-
¼Q½ vkrk vki.k iksji.kkP;k xks"Vh lksMwu nsrk-

vkrk vki.k let] fopkj o cksy.;kP;k ckcrhr iksji.kkP;k xks"Vh
lksMwu nsrk-
1 dfjaFk- 13%11
11
eh ewy gksrksa rsOgka eqyklkj[kk cksyra vlsa] eqyklkj[kh ek>h cq)h
vls] eqyklkj[ks ek>s fopkj vlr( vkrka izkS< >kY;koj eha iksji.kkP;k
xks"Vh lksMwu fnY;k vkgsr-
1 dfjaFk- 3%1&4
1 ca/kqtugks] tls vk/;kfRed ek.klkacjkscj cksykos rls rqeP;kcjkscj
eyk cks y rk vkys ukgh] rj tls nS f gdka c jks c j] tls f[kz L rka r hy
ckGdkacjkscj] rls eyk cksykos ykxys- 2 eh rqEgkl nw/k iktys] tM
v™k fnys ukgh( dkj.k R;k osGsl rqEgkyk rso<h 'kfä uOgrh vkf.k
vtwufg ukgh- 3 dkj.k rqEgh vtwufg nSfgd vkgk( T;k vFkhZ rqeP;ke/
;s gsok o dyg vkgsr] R;k vFkhZ rqEgh nSfgd vkgk dh ukgh\ o ekuoh
jhrhus pkyrk dh ukgh\ 4 dkj.k tsOgk ,[kknk Eg.krks] eh ikSykpk
vkgs( nqljk Eg.krks] eh viqYykslkpk vkgs( rsOgk rqEgh ekuop vkgk
dh ukgh\
ge vius fopkjksa] le> vkSj 'kCnksa esa cpdkus ugha cus jg

ldrsA
92
vkEgh vkiys fopkj] let vkf.k 'kCnkaP;k ckcrhr iksjdV jkgw
'kdr ukgh-
nSfgd vl.;kpk vFkZ iksjdVi.kk gk vkgs- dyg] gsok] QwV]
Li/kkZ vkf.k LokFkhZ egRokdka{kk loZ iksjdVi.kkP;k okx.kwdhph osxosxGh
:is vkgsr-
¼x½ vkiys laiw.kZ 'kjhjkoj o thHksoj fu;a=.k vkgs
;kdksc 3%2
2
dkj.k vki.k lxGsp iq"dG pqdk dfjrks- dks.kh tj cksy.;kar pqdr
ukgha rj rks euq"; iw.kZ gks;] rks loZ 'kjhjfg dákar Bso.;kl leFkZ
vkgs -
vk/;kfRed ifjiDork ,d izfØ;k vkgs- i.k gh yxsp izkIr

gksr ukgh-
;klkBh osG ykxrks- vki.kkl vkiys drZO; ikj ikMko;kps
vkgs] gs Lor%gwu ?kMwu ;sr ukgh-
ijes'ojkpk lsod ;k ukR;kus vki.kkl vk/;kfRed ifjiDorsr
lrr izxrh djhr jkfgys ikfgts-
5-4 vkEgh dkjHkkjh vkgksr
1 dfjaFk- 4%1]2
1
vkEgh f[kzLrkps lsod nsokP;k jgL;kaps dkjHkkjh vkgks vls izR;sdkus
vkEgkyk ekukos- 2 dkjHkkjh EgVyk dh] rks foÜoklw vlyk ikfgts-
vkEgh ijes'ojkP;k jgL;kaps dkjHkkjh vkgksr- ijes'ojk}kjs

vkEgkl ns.;kr vkysY;k Ñiknkukaps o Ñips vkEgh dkjHkkjh vkgksr-
93
1 is= 4%10
10
çR;sdkyk tls Ñiknku feGkys vkgs rls nsokP;k ukukfo/k ÑisP;k
pkaxY;k dkjHkkÚ;kaçek.ks rs ,desdkaP;k dkj.kha ykok-
rhrkl i= 1%7
7
v/;{k gk nsokpk dkjHkkjh vkgs Eg.kwu rks vnw"; vlyk ikfgTks( rks
LoPNanh] jkxhV] e|ih] ekjdk] vuhrhus iSls feGfo.kkjk ulkok-
5-4-1 ijes'ojkpk dkjHkkjh gks.;kpk vFkZ dk;\

dkjHkkjh ¼xzhd½ Oikonomos = ?kj] laiÙkhph ns[kjs[k dj.kkjk]
iz'kkld] [kthunkj-
ts vkiys ukgh] R;koj T;kl tokcnkj Bjfo.;kr vkys vkgs] rks
O;Drh-
T;kl O;oLFkkiukph tokcnkjh lksifo.;kr vkyh vkg
Oikonomos = ?kjkpk O;oLFkkid
Oikos = ?kj
nomos = O;oLFkk
ywd 16%2&4( 1 dfjaFk- 9%17( dyLlS- 1%25( bfQl- 3%2]9( vkf.k 1
rheF;- 1%4 ;k opukar mi;ksxkr vk.kysyk vkgs-
sdkjHkkjh] O;oLFkkid] ns[kjs[k dj.kkjk] lkaHkkG.kkjk & T;kl nqlÚ;k
O;DrhP;k laiÙkhph ns[kjs[k dj.;kph tokcnkjh lksifo.;kr vkyh
vkgs-
vki.k [kk=h d:u ?;koh dh %
• loZ dkgh lqjGhr pkyys vkgs-
94
• loZ dkgh ykHknk;d vkgs-
• loZ ckchapk fg'ksc jk[k.;kr ;sr vkgs ¼jkse- 16%23½-
• ts dkgh R;kP;k ns[kjs[kh[kkyh ns.;kr vkys vkgs] R;kps R;kl
j{k.k djko;kps vkgs-
• R;kl lkrR;kdMs y{k fnys ikfgts] Eg.kts okjlnkjkl r;kj
djko;kps vkgs ¼xyrh- 4%1&2½-
5-4-2 ijes ' ojkpk nkl ;k ukR;kus ] eh dks . kR;k xks " Vha p k
dkjHkkjh vkgs \
• vki.kkl ns.;kr vkysyh Ñiknkus ¼1 is= 4%10]11½-
• 'kqHkorZeku ¼1 dfjaFk- 9%16]17½-
• fof'k"V dkeklkBh ijes'ojkph Ñik th vki.kkl ns.;kr vkyh
vkgs ¼bfQl- 3%1]2½-
• ijes'ojkps jgL; ¼bfQl- 3%9( 1 dfjaFk- 4%1( dyLlS- 1%26&29(
1 dfjaFk- 2%7( 2 dfjaFk- 2%17( 4%1]2½-
vki.kkl lksifo.;kr vkysY;k lsosps dkjHkkjh ;k ukR;kus] vki.k
[kkyhy xks"VhalkBh tokcnkj vkgkr %
• vkiY;k lsokdk;kZP;k ;ksX; lapkyuklkBh & izR;sd ckcrhr
dqBY;kgh izdkjpk nks"k fnlrk dkek u;s] loZ dkgh lqjGhr
vlkos ¼2 dfjaFk- 6%3]4½-
• ykHknk;drk & vki.k Qynzwi vlys ikfgts ¼;ksgku 15%8½-
• mÙkjnkf;Ro ¼2 dfjaFk- 5%9]10½-
• laj{k.k & vkiY;k lsosps j{k.k djk-
• lkrR; & ijes'ojkus vki.kkl ts fnys vkgs rs brjkal lksiokos-
95
5-4-3 mÙke dkjHkkÚ;kph oS f 'k"Vîs
ywd 12%41&48
41
rsOgk is=kus EgVys] izHkqth] gk nk[kyk vki.k vkEgkaykp lkaxrk dh
lokZ a u k\ 42 rs O gk iz H kq Eg.kkyk] vkiY;k ifjokjkyk ;ks X ; os G h f'k/
kklkeq x z h |ko;kl /kuh T;kyk us e hy vlk foÜoklw o fopkj'khy
dkjHkkjh dks . k\ 43 R;kpk /kuh ;s b Z y rs O gk tks nkl rls djrka u k
vk<Gsy rks /kU;- 44 eh rqEgkl [kjs lkaxrks dh] R;kyk rks vkiY;k
loZ L okoj us e hy- 45 ija r q vkiyk /kuh ;s . ;kl m'khj ykxs y vls
vkiY;k eukar Eg.kwu rks nkl pkdjkal o pkdfj.khal ekjgk.k d:
ykxsy] vkf.k [kkÅu fiÅu eLr gksbZy] 46 rj rks okV ikgr ukgh
v'kk fno'kh o R;kyk BkÅd ukgh v'kk ?kVdsl R;k nklkpk /kuh
;sÅu R;kyk dkiwu Vkdhy] vkf.k vfoÜoklw yksdkacjkscj R;kpk okaVk
usehy- 47 vkiY;k /kU;kph bPNk dk; vkgs gs ekghr vlrk T;k nklkus
r;kjh dsyh ukgh fdaok R;kP;k bPNsizek.ks dsys ukgh R;kyk iq"dG
QVds feGrhy] 48 ijarq T;kus QVds feG.;ktksxh d`R;s ekghr ulrk
dsyh R;kyk FkksMs feGrhy- T;k dks.kkyk iq"dG fnys vkgs R;kP;ktoGwu
iq " dG Ekkx.;ka r ;s b Z y ] vkf.k T;kP;ktoG iq " dG Bs o ys vkgs
R;kP;ktoGwu iq"dGp vf/kd ekxrhy-
opu 42% fo'oklw o fopkj'khy

1 rheF;- 1%12
12
T;kus eyk 'kfä fnyh R;k vkiY;k izHkq f[kzLr ;s'kwps eh vkHkkj
ekfurks -
ywd 16%1&12
1
ex R;kus f'k";kaukfg EgVys] ,d Jhear euq"; gksrk o R;kpk ,d
dkjHkkjh gksrk( R;kP;koj gk rqeps nzO; mMforks] vlk R;kP;ktoG
vkjksi dj.;kar vkyk- 2 rsOgk R;kus R;kyk cksykowu EgVys] rqÖ;kfo"k;h
eh gs dk; ,sdrks\ rw vkiY;k dkjHkkjkpk fg'ksc ns( dkj.k ákiq<s rqyk
96
dkjHkkj ikgko;kpk ukgh- 3 ex dkjHkkÚ;kus vkiY;k euka r EgVys ]
ek>k /kuh ekÖ;kiklwu dkjHkkj dk<wu ?ks.kkj vkgs- rj eh vkrk dk;
d:\ [k.k.;kph eyk 'kfä ukgh( Hkhd ekx.;kph ykt okVrs- 4 rj
dkjHkkjko:u dk<Y;koj yks d ka u h eyk vkiY;k ?kjka r ?;kos Eg.kw u
dk; djkos gs vkrk eyk lqpys- 5 ex R;kus vkiY;k /kU;kP;k izR;sd
ns . ks d Ú;kl cks y kfoys vkf.k ifgY;kyk] EgVys ] ekÖ;k /kU;kps rq y k
fdrh ns.ks vkgs\ 6 rks Eg.kkyk] 'kaHkj e.k rsy- R;kus R;kyk EgVys] gk
rq>k jks[kk ?ks vkf.k yodj clwu ákoj i™kkl ekaM- 7 uarj nqlÚ;kyk
EgVys] rqyk fdrh ns.ks vkgs\ rks Eg.kkyk] 'kaHkj [kaMîk xgwa- rks R;kyk
Eg.kkyk] gk rq > k jks [ kk ?ks o ,s a ' kh eka M - 8 vU;k;h dkjHkkÚ;kus
'kgk.ki.k dsys áko:u /kU;kus R;kph okgok dsyh( dkj.k ák ;qxkps
yksd vkiY;k lkj[;kafo"k;h izdk'kkP;k yksdkais{kk 'kgk.ks vlrkr- 9
vk.k[kh eh rqEgkl lkaxrks] vuhfrdkjd /kukus rqEgh vki.kkalkBh fe=
tksMk( áklkBh dh] rs ukghls gksbZy rsOgk R;akuh rqEgkl lkoZdkfyd
oLrhr ?;kos- 10 tks vxnh FkksMD;kfo"k;h foÜoklw rks iq"dGkfo"k;hfg
foÜoklw vkgs( vkf.k tks vxnh FkksMD;kfo"k;h vU;k;h rks iq"dGkfo"k;hfg
vU;k;h vkgs- 11 ákLro rqEgh vuhfrdkjd /kukfo"k;h fo'oklw >kyk
ukgh rj ts [kjs /ku rs rqEgkyk dks.k lksaiowu nsbZy\ 12 vkf.k ts
nqlÚ;kaps R;kfo"k;h rqEgh fo'oklw >kyk ukgh rj ts vkiys vkgs rs
rqEgkyk dks.k nsbZy\
• ygku ckcrhr fo'oklw jkgkos & ijes'oj vki.kkl vusd

LFkkuh use.kwd djhy-
• iS'kkackcr fo'oklw jkgkos & ijes'oj vki.kkl [kjs /ku nsbZy-
• ts brjkaps vkgs R;kckcr fo'oklw jkgkos & ijes'oj vki.kkl
vkiys Lor%ps nsbZy-
ts dkgh ijes'ojkus vkEgkl fnys vkgs] R;kr vkEgh fo'oklw o
fopkj'khy dkjHkkjh vlkos!
mÙke dkjHkkjh cukos!
97
98
99
100
6
lgdk;Z & jkT;kr lgdkjh
cuko;kl f'kd.ks
lgdk;kZ}kjs ijes'ojkP;k jkT;kP;k ok<hlkBh txkr cjsp dkgh
lk/; djrk ;srs-
6-1 vkilkr QwV iMysys jkT; nqcZG o dedqor vlrs
ekdZ 3%24
24
vkilkar QwV iMysys jkT; fVdr ukgh- ,desdka'kh lgHkkx dj.;kP;k
vkeP;k vfuPNseqGs cjsp dke dj.ks ckdh vkgs-
,desdka'kh lgHkkx dj.;kP;k vkeP;k vfuPNseqGs jkT;kP;k

izxrhe/;s vM[kG.k fuekZ.k >kys vkgs-
6-2 vkEgkl vkRE;kr ,sD; jk[kko;kl ikpkj.k dj.;kr
vkysys vkgs
bfQl- 4%3
3
vkRE;kP;k}kjs ?kMwu vkysys ,sD; 'kkarhP;k ca/kukus jk[kko;kl >Vr
tk-
fQfyIiS- 2%1
2
áko:u f[kz L rkP;k Bk;h dkgh vkÜoklu] çhrhps dkgh lka R ou]
vkRE;kph dkgh lgHkkfxrk] dkgh dGoGk o d#.kk gh tj vkgsr-
101
lgdk;Z & jkT;kr lgdkjh cuko;kl f'kd.ks
ywd 9%49]50
49
;ksgkukus EgVys] xq:th] vkEgh ,dk ek.klkyk rqeP;k ukaokus Hkqrs
dk<rkauk ikfgys( rsOgk vkEgh R;kyk eukbZ dsyh] dkj.k rks vkeP;kryk
vuq;k;h uOgrk- 50 ;s'kwus R;kyk EgVys] R;kyk eukbZ d: udk( dkj.k
tks rqEgkyk izfrdwy ukgh rks rqEgkyk vuqdwy vkgs-
6-3 jkT;kph eukso`Ùkh vl.kkjs cu.ks

vuqokn 22%10
10
cSy o xk<o gîkaph tksMh tqaiwu tehu ukx: udks-
vkeksl 3%3
3 iwoZladsr dsY;kf'kok; nks?ks t.k ,desdkacjkscj pkyrhy dk;\
1 dfjaFk- 1%10
10
ca/kqtugks] vkiyk çHkq ;s'kw f[kzLr ákP;k ukaokus eh rqEgkl fouarh
dfjrks dh] rqEgk lokZaps cksy.ks lkj[ks vlkos( Eg.kts rqeP;ke/;s QqVh
iMw u;sr( rqEgh ,dfpÙkkus o ,derkus tksMysys Ogkos-
vkEgh loZ dks.kR;k ckcrhr lEer gksÅ 'kdrks] vkEgh loZ ;k

ckcrhr ,der gksÅ 'kdrks & dh ts dkgh vkEgh djhr vkgksr]
R;kr vkEgh f[kzLRkkP;k jkT;kP;k ok<hdMs y{k iqjforks-
vkEgh loZ jkT;/kkfj.ks Eg.kts jkT;kph eukso`Ùkh jk[k.kkjs cuw
'kdrks-
vkEgkl vkiY;k fpÙko`Ùkhe/;s] n`f"Vdks.kkr cny ?kMowu
vk.k.;kph xjt vkgs- gh vkiY;k fdaok ekÖ;k lsosph ckc ukgh &
ijarq nsokP;k jkT;kph ckc vkgs-
102
6-4 vkEgkl ,des d ka ' kh tq G w u jkg.ks o ,des d ka l ks c r

dke dj.ks f'kdko;kps vkgs
6-4-1 Hkkxhnkjh vFkok lgdk;Z dj.;kizhR;FkZ jp.;kr vkysys
1 dfjaFk- 12%18
18
rj ns o kus vkiY;k bPNs i z e k.ks 'kjhjke/;s iz R ;s d vo;o ykow u
Bs f oyk vkgs -
f[kzLrkph eaMGh vFkok nsg ;klkBh ?kMfo.;kr vkyk vkgs dh

yksdkauh R;kar lgdk;kZus] vkilkr feGwu felGwu dk;Z djkos-
bfQl- 4%16
16
R;kP;kiklwu iqjoBk dj.kkÚ;k çR;sd lka/;kP;k ;ksxs] lca/k 'kjhjkph
tq G o.kw d o teokteo gks r vlrs ] vkf.k çR;s d va x vkivkiY;k
ifjek.kkus dk;Z djhr vlrk vkiyh jpuk çhrhe/;s gks.;klkBh 'kjhj
vkiyh o`f) d:u ?ksrs-
izR;sd lka/;kl iqjoBk dj.;kps dke ikj ikMko;kps vkgs-

Hkkxhnkjh vFkok lgdk;Z Eg.kts ,desdk'kh izfrLi/kkZ uOgs] rj
,desdkl iwjd Bj.ks vkgs- vkEgkl ,desdkaps iwjd Eg.kwu cufo.;kr
vkys vkgs-
;s.kkÚ;k lathouklkBh nsokl vkeph xjt vkgs vkf.k R;klkBh
vkEgkl Ñiknkus ns.;kr vkysyh vkgsr- vkEgk izR;sdkl ijes'ojkP;k
dqVwackr vkiys ;ksX; LFkku xzg.k djko;kps vkgs- eaMGhl cyoku
cufo.;klkBh vkf.k ifo= tukal R;kaP;k Ñiknkukar o ikpkj.kkr
;ksX; fBdk.kh LFkkukiUu djrk ;kos Eg.kwu ijes'ojkus ikp izdkjph
lsoknkus ykHkysY;k lsodkal r;kj dsys vkgs] ex rs LFkkfud eaMGhr
vlks ok fo'oO;kih f[kzLrh eaMGhr vlksr- tsOgk izR;sd t.k ;ksX;
103
LFkku xzg.k djhy] rsOgk vkeph eaMGh ifjiw.kZ gksbZY o izHkkohfjR;k
dk;Z d: ykxsy-
;ksgku 4%37]38
37
,d isfjrks o ,d dkfirks] v'kh th Eg.k vkgs rh ák ckcrhr [kjh
vkgs - 38 T;klkBh rq E gh Je ds y s uOgrs rs dkiko;kl eh rq E gkl
ikBfoys ( nq l Ú;ka u h Je ds y s gks r s o rq E gh R;ka P ;k Jeka p s oka V s d jh
>kyk vkgk-
1 dfjaFk- 3%6
6
eh ykfoys] viqYykslkus ik.kh ?kkrys] i.k nso ok<ohr xsyk-
ijes'oj gîkp i)rhus dk;Z djrks- ijes'oj cgq/kk ,dk O;Drhpk

mi;ksx ch isj.;klkBh] nqlÚ;kpk ik.kh ns.;klkBh] djrks] vkf.k
frlÚ;k O;Drhl rks gaxkekph dki.kh dj.;klkBh ikBforks-
vkEgh gs tk.kwu ?ksrys ikfgts dh vkEgh dksBs vkiys LFkku
xzg.k djkos vls ijes'ojkl okVrs] rks vkeP;kdMwu dk; djow
bfPNRkks] vkf.k dsOgk djow bfPNrks-
2 dfjaFk- 10%13
13
vkEgh izfr"Bk fejfoyh rj rh vkiY;k e;kZnsckgsj u fejfork nsokus
vkEgkyk ykowu fnysY;k e;kZnsP;k vkarp fejow] rh e;kZnk rqeP;ki;Zar
;sÅu iksgapyh vkgs-
ijes'ojkus izR;sdklkBh izHkko{ks= Bjfoys vkgs- vkEgkl R;k

izHkko{ks=kph vksG[k d:u ?ksryh ikfgts] ts ijes'ojkus vkeP;klkBh
Bjfoys vkgs vkf.k vkEgkl R;kr fVdwu jkfgys ikfgts- tls ijes'ojkl
;ksX; okVrs] R;kuqlkj rks vkeP;k izHkko{ks=kpk foLrkj djrks- tsOgk
ijes'oj vls djrks] rsOgk vkEgkl R;kP;klkscr iq<s ok<ko;kps vkgs]
104
;klkBh dh vkEgh T;kaph lsok djkoh vls R;kyk okVrs] R;kaP;k
thoukl vkEgkl Li'kZ djrk ;kok-
6-4-2 ikSykps lgdkjh

jkse- 16%7
7
ek>s ukrsokbZd o lkscrhps cafnoku~ vanzksuhd o ;qfu;k ákauk lyke
lka x k( rs çs f "krka e /;s ukeka f dr vkgs r o ekÖ;kiw o hZ p rs f[kz L rke/;s
gks r s -
jkse- 16%21
21
ek>k lgdkjh rheF; o ek>s ukrsokbZd ywD;] ;klksu o lksflirsj
2 dfjaFk- 8%23
23
rhrkfo"k;h dks.kh fopkjhy rj rks ek>k lkFkh o rqeP;kdfjrk ek>k
lgdkjh lkFkh vkgs ( vkeP;k cka / koka f o"k;h Eg.kky rj rs ea M Gîkps
tklwn] f[kzLrkps Hkw"k.k vls vkgsr-
fQfyIiS- 4%3
3
vkf.k rlsp gs ekÖ;k [kÚ;k lkscR;k] eh rqykfg fouforks dh] ák T;k
fó;kauh ekÖ;kcjkscj] vkf.k Dysesar o T;kaph ukaos ^thoukP;k iqLrdkar*
vkgs r vls ek>s ckdhps lgdkjh áka P ;kcjks c j lq o krs Z P ;k dkeh Je
dsys] R;kauk lkgk¸; dj-
dyLlS- 1%7
7
,iÝkl] vkeP;k lks c rhpk fiz ; nkl] rq e P;k orhus a f[kz L rkPkk
foÜoklw lsod] R;kP;kiklwu rqEgh rh Ñik v'khp f'kdyk-
105
dyLlS- 4%7]10]11
7
fiz; ca/kq rqf[kd] izHkwe/khy foÜoklw lsod o ekÖ;k lkscrhpk nkl
gk ekÖ;kfo"k;h lxGs dkgh rq E gkl dGohy- 10 ekÖ;k lks c rhpk
ca f noku~ vfjLrk[kZ rq E gkyk lyke lka x rks ] vkf.k c.kZ c kpk HkkÅca n
ekdZ gkfg rqEgkyk lyke lkaxrks] ¼R;kP;kfo"k;h rqEgkl vkKk feGkY;k
vkgsr( rks rqEgkdMs vkyk rj R;kpk Lohdkj djk(½ 11 ;qLr EgVysyk
;s ' kw rq E gkyk lyke lka x rks ( lq a r k >kys Y ;ka i S d h gs p ek= ns o kP;k
jkT;kdfjrk ek>s lgdkjh vkgsr o R;akP;k}kjs ek>s lkaRou >kys vkgs-
1 FksLly- 3%2
2
vkf.k vkEgh vkiyk ca/kq rheF;] f[kzLrkP;k lqokrsZr nsokpk lsod]
ákyk áklkBh ikBfoys dh] R;kus rqEgkyk fLFkj djkos] vkf.k rqeP;k
foÜoklkP;k o` ) hlkBh cks / k djkok-
fQys e ks u - 1%1]2] 23]24

1
vkepk fç; lgdkjh fQys e ks u ákl% rq y k] vkeph cgh.k vfQ;k
fgyk] vkepk lglSfud vf[kZIi ákyk]o rqÖ;k ?kjkar te.kkÚ;k eaMGhyk(
2
f[kz L r ;s ' kw p k ca f noku~ ikS y o vkiyk ca / kq rheF; áka P ;kdMw u %
23
f[kz L r ;s ' kw e /;s ek>k lgca f noku~ ,iÝkl] 24 vkf.k ek>s lgdkjh
ekdZ] vfjLrk[kZ] nsekl o ywd gs rqyk lyke lkaxrkr-
izsf"krkaP;k ÑR;kae/;s o i=kae/;s vusd fBdk.kh vkEgh ikSykP;k

lgkdkÚ;kafo"k;h okprks- Lor% ikSykus vkiY;k lgdkÚ;kaph ;knh
r;kj dsyh vkgs- c.kZck] flykl] ywD;] vUnzksuhd] tqfu;k] rheF;]
,iÝkl] yqf'k;l] tslu] lksflisrj] rhr] Dyseras ] rqf[kd] vfjLrk[kZ]
ekdZl] ;qLr] fQyseksu] vfQ;k] vf[kZIi] nsekl] vk.k[kh dkgh Þcka/
ko]ß Þgîk fL=;ka T;kauh ekÖ;kcjkscj lqokrsZlkBh Je dsysß vkf.k
ÞT;kaph ukaos ^thoukP;k iqLrdkar* vkgsr vls ek>s ckdhps lgdkjhß
;k yksdkapk mYys[k ikSy Þlgcafnoku]ß ßlgdkjh]Þ ÞlglSfud]ß
Þlgdkjh o lgk;dß Eg.kwu djrks-
106
6-5 vkEgh brjkal nks"k nsrk dkek u;s

brj nklkaph Lor%'kh rqyuk djrk dkek u;s-
ijes'ojkP;k brj nklkauk nks"k nsÅ udk] R;kaps izfrQG
Bjfo.;kpk iz;Ru d: udk-
eÙk; 20%1&16
1
Eg.kw u LoxkZ p s jkT; dks . kk,dk ?kj/kU;klkj[ks vkgs ( rks vkiY;k
nzk{keGîkar eksykus dkedjh ykoko;kl eksBîk igkVsl ckgsj xsyk( 2
vkf.k R;kus dkedÚ;kauk jkstpk :i;k Bjowu R;kauk vkiY;k nzk{keGîkar
ikBfoys- 3 ex rks frlÚ;k rklkP;k lqekjkl ckgsj xsyk vkf.k R;kus
cktkjis B s r fdR;s d ka u k fjdkes mHks jkfgys y s ikfgys - 4 rks R;ka u k
Eg.kkyk] rqEghfg nzk{keGîkar tk] ts ;ksX; rs eh rqEgkyk nsbZu( vkf.k
rs xsys- 5 iqu% lgkO;k o uoO;k rklkP;k lqekjkl R;kus ckgsj tkÅu
rlsp dsys- 6 ex vdjkO;k rklkP;k lqekjkl rks ckgsj xsyk] rsOgk
vk.k[kh fdR;s d mHks jkfgys y s R;kyk vk<Gys - R;ka u k R;kus EgVys ]
rq E gh lkjk fnol ;s F ks fjdkes dk mHks jkfgyk vkgk\ 7 rs R;kyk
Eg.kkys] vkEgkl dks.kh dkekoj ?ksrys ukgh Eg.kwu] R;kus R;kal EgVys]
rqEghfg nzk{keGîkar tk- 8 ex la/;kdkG >kY;koj nzk{keGîkpk /kuh]
vkiY;k dkjHkkÚ;kyk Eg.kkyk] dkedÚ;kauk cksyko vkf.k 'ksoVY;kaiklwu
vkja H k d:u ifgY;ka i ;± r R;ka u k etq j h ns - 9 rs O gk ts vdjkO;k
rklkP;k lq e kjkl ykfoys gks r s rs vkY;koj R;ka u k :i;k :i;k
feGkyk- 10 ex ts ifgys vkys R;kauk vkiY;kyk vf/kd feGsy vls
okVys] rjh R;kaukfg :i;k :i;kp feGkyk- 11 rks R;kauh ?ksrY;koj
?kj/kU;kfo:) dqjdqj djhr EgVys( 12 ák 'ksoVY;kauh ,dp rkl dke
dsys] vkEgh fnolHkj mUgkrkUgkar d"V dsys vkf.k vkEgkl o R;kal
vki.k lkj[ks ysf[kys- 13 rsOgk R;kus R;karhy ,dkyk mÙkj fnys] xMîk]
eh rq>k vU;k; djhr ukgh( rw ekÖ;kcjkscj :i;kpk Bjko dsyk dh
ukgh\ 14 rw vkiyk :i;k ?ksÅu pkyk;kyk ykx( tls rqyk rls ák
107
'ksoVY;kykfg |kos v'kh ek>h bPNk vkgs( 15 ts ek>s vkgs R;kps eh
vkiY;k ethZizek.ks djko;kl eq[kR;kj ukgh dk;\ vxj eh mnkj vkgs
gs rqÖ;k MksGîkar lyrs dk;\ 16 ákizek.ks 'ksoVys rs ifgys o ifgys
rs 'ks o Vys gks r hy-
jkse- 14%4
4
nqlÚ;kP;k pkdjkyk nks"k yko.kkjk rw dks.k vkgsl\ rks fLFkj jkfgyk
dk; fdaok R;kps iru >kys dk;] rks R;kP;k /kU;kpk iz'u vkgs- R;kyk
rj fLFkj dj.;ka r ;s b Z y ( dkj.k R;kyk fLFkj dj.;kl R;kpk /kuh
leFkZ vkgs-
1 dfjaFk- 4%5
5
ákLro R;k le;kiwohZ Eg.kts izHkwP;k ;s.;kiwohaZ rqEgh U;k;fuokMk
d:a p udk( rks va / kkjka r hy xq I r xks " Vh iz d k'kka r vk.khy vkf.k
var%dj.kkarhy ladYifg m?kM djhy( vkf.k ex izR;sdkP;k ;ksX;rsizek.ks
nso R;kph okgok djhy-
6-6 izR;sdkl osxosxGh Ñiknkus ykHkysyh vkgsr

y{kkr Bsok] izR;sdkl osxosxGs Ñiknku ykHkys vkgs- ijes'oj izR;sdk}kjs
T;k i)rhus dk;Z djrks] R;kpk eku jk[kkok-
1 dfjaFk- 12%5&7
5
lsok dj.;kps fujfujkGs izdkj vkgsr] rjh izHkq ,dp vkgs] 6 vkf.k
dk;kZ p s fujfujkGs iz d kj vkgs r ] rjh lokZ a r loZ dk;s Z dj.kkjk ns o
,dp vkgs- 7 rFkkfi vkRE;kps izxVhdj.k lkoZtfud fgrklkBha ,dsdkyk
gks r s -
v'kk izdkjP;k fofo/krseqGs rwV iMw nsÅ udk-
108
6-7 ygkulgku ckchadMs y{k nsrk dkek u;s

jkse- 14%1&5
1
tks foÜoklkus nqcZG vkgs R;kyk toG djk] i.k 'kadkdq'kadkapk
fu.kZ; yko.;kdfjrk d: udk- 2 ,[kk|kpk foÜokl vlk vlrks dh]
R;kyk dlys f g [kk| pkyrs ( ija r q nq c Z G 'kkdHkkthp [kkrks - 3 tks
[kkrks R;kus u [kk.kkÚ;kyk rqPN ekuw u;s] vkf.k tks [kkr ukgh R;kus
[kk.kkÚ;kyk nks " k ykow u;s ( dkj.k ns o kus R;kyk toG ds y s vkgs -
4
nqlÚ;kP;k pkdjkyk nks"k yko.kkjk rw dks.k vkgsl\ rks fLFkj jkfgyk
dk; fdaok R;kps iru >kys dk;] rks R;kP;k /kU;kpk iz'u vkgs- R;kyk
rj fLFkj dj.;ka r ;s b Z y ( dkj.k R;kyk fLFkj dj.;kl R;kpk /kuh
leFkZ vkgs- 5 dks.kh ek.kwl ,[kknk fnol nqlÚ;k fnolkis{kk vf/kd
ekfurks- nqljk dks.kh loZ fnol lkj[ks ekfurks- rj izR;sdkus vkiY;k
eukph iw.kZ [kkrjh d:u ?;koh-
dkgh xks"Vh okn ?kky.;k;ksX; ulrkr- v'kk {kqYyd xks"VhaeqGs

vkilkr QwV iMw nsrk dkek u;s-
6-8 jkT;kr lgdk;kZps eksy
6-8-1 O;ogkfjdn`"Vîk lgdk;Z Eg.kts ,sD;
Lrks=- 133%1&3
1
ikgk] ca/kwuks] ,sD;kus ,d= jkg.ks fdrh pkaxys o euksje vkgs! 2 rs
eLrdkoj vksrysY;k] vgjksukP;k nk<hoj mrjysY;k] R;kP;k oL=kP;k
dkaBki;Zar vks?kGysY;k cgqeksy rsyklkj[ks vkgs( 3 lh;ksu Mksaxjkoj
mrj.kkÚ;k geksZu ioZrkP;k nfgojklkj[ks rs vkgs] dkj.k rsFks ijes'ojkus
vk'khokZn Eg.kts vuardkfyd thou ns.;kps Bjfoys vkgs-
,sD; vfHk"ksd o vk'khokZnkps fBdk.k gks;- lgdk;Z] nsokP;k

jkT;klkBh feGwufelGwu dk;Z dj.ks ,sD;kr ukan.;kph O;kogkfjd
i)r gks;
109
6-8-2 lgdk;kZ}kjs cy izkIr gksrs
mins'kd 4%12
12
tks ,dVk vlrks R;kyk dks.kh ek.kwl Hkkjh >kyk rj R;kpk izfrdkj
nks?kkauk dfjrk ;sbZy( rhuinjh nksjh lglk rwVr ukgh-
6-8-3 lgdk;kZ}kjs nsokP;k jkT;kph ok< gksrs

ts dkgh lkaizr lk/; gksr vkgs] R;kis{kk fdrhrjh iVhus vf/kd
lgdk;kZ}kjs lk/; djrk ;srs-
6-9 jkT;kP;k lgdk;kZr vM[kG.k vk.k.kkÚ;k xks"Vh
6-9-1 êh o ek>s* gh izo`Ùkh
6-9-2 ^;kr ekÖ;klkBh dk; vkgs\* gh izo`Ùkh
6-9-3 rqyuk o izfrLi/kkZ dj.ks
6-9-4 tkucqtwu fdaok udGr QwV ikM.;kpk iz;Ru dj.ks

uhfrlw=s 6%16&19
16
ijes'oj T;kapk }s"k dfjrks v'kk lgk xks"Vh vkgsr] uOgs] R;kyk
v'kk lkr xks"Vhapk ohV vkgs( 17 mUeÙk n`f"V] yckM cksy.kkjh ftOgk]
funksZ"k jDr ikM.kkjs gkr] 18 nq"V ;kstuk dj.kkjs vardj.k] nq"deZ
dj.;kl Rojs u s /kka o .kkjs ik;] 19 yckM cks y .kkjk [kks V k lk{kh] o
HkkokHkkokar oSeuL; mRiUu dj.kkjk euq";] gîk R;k gksr-
110
111
112
7
jkT;kP;k lsoslkBh iq<hy
i<hl r;kj dj.ks
nsokus vkEgkl LokHkkfod rlsp vk/;kfRed ;k nksUgh {ks=kr mRiUu
dj.;kph ik=rk fnyh vkgs-
1 dfjaFk- 4%14]15
14
rqEgkyk yktfo.;klkBh eh gs fyghr ukgh( rj ekÖ;k fiz; eqykaizek.ks
rq E gkl cks / k dj.;klkBh fyfgrks - 15 dkj.k rq E gkl f[kz L rke/;s ngk
gtkj xq: vlys rjh iq"dG cki ukghr( eh rj rqEgkl f[kzLr ;s'kwe/
;s lqokrsZP;k ;ksxkus tUe fnyk vkgs-
i.k tsOgk vkEgh mRiUu djrks] rsOgk vkEgh >sjkWDl izfrfyih

r;kj djhr ukgh- T;kal vkEgh tUekl ?kkyrks] R;kaps vkiys
O;fDreRo o vksG[k vlrs-
tj vki.k okjl r;kj dj.kkj ukgh] rj lsosrhy vkiys ;'k
viw.kZ vkgs-
T;k fno'kh vki.k lq:okr djrk ¼dks.krhgh lsok½ ] R;kp
fno'kh vki.k vkiY;k tk.;kph ;kstuk vk[kko;kl lq:okr djkoh-
;'k;k 59%21
21
ijes'oj Eg.krks] ek>k rj R;kaP;k'kh gkp djkj] rqtoj vlysyk
ek>k vkRek] rq Ö ;k eq [ kkr ?kkrys y h ek>h opus rq Ö ;k la r kukps ts
la r ku R;kP;k ew [ kka r w u vkrki;Z a r iq < s loZ d kG fu?kw u tko;kph
ukghr] vls ijes'oj Eg.krks-
113
jkT;kP;k lsoslkBh iq<hy i<hl r;kj dj.ks
nsokph v'kh bPNk vkgs dh ,dk fi<hl ns.;kr vkysyk vfHk"ksd
o izdVhdj.k iq<P;k fi<hl iksgkspokok- iq<P;k fi<hyk R;kaP;k
dkGkr ts dkgh djko;kps vkgs] rs dj.;kps lkeF;Z R;kal izkIr
Ogkos Eg.kwu R;kl rks uO;k vfHk"ksdkph o uO;k izdVhdj.kkph tksM
nsby
Z -
1 dfjaFk- 4%17
17
ák dkj.kkLro eh rheF;kyk rqeP;kdMs ikBfoys vkgs( rks ek>k fç;
o çHkw P ;k Bk;h foÜokl iq = vlk vkgs ( eh loZ = çR;s d ea M Ghr
f'kdforks R;kçek.ks f[kz L rka r hy ekÖ;k f'k{k.ki)rhph vkBo.k rks
rq E gkl ns b Z y -
• tj orZeku dk;Z iq<s ok<fo.;klkBh ^rheF;* ulys] rj vkt

tks ik;k ?kkryk tkrk vkgs] rks vo'ks"k cuwu jkghy-
• vktpss ^rheF;* m|kps ikSy cu.kkj-
• vkEgkl iq<P;k fi<hyk r;kj djko;kps vkgs] vU;Fkk lkaizr
fi<h xsY;koj gs dk;Z iq<s ok<fo.;klkBh dks.khgh ulsy-
• fdR;sdnk eaMGhr loZ y{k orZeku fi<h vkiY;kdMs [kspwu
?ksrs o iq<P;k fi<hdMs nqyZ{k dsys tkrs-
• izR;sd fi<hps gs drZO; vkgs dh ts fryk feGkys vkgs] rs frus
iq<P;k fi<hyk |kos-
• lkaizr fi<hl ts feGkys vkgs] rs loZ dkgh iq<P;k fi<hl
feGkys ikfgts-
rheF;kl dls r;kj djkos %
îkS y &rheF;kP;k* la c a / kk}kjs f'kdo.k
2 rheF;- 1%2
2
nsofirk o f[kzLr ;s'kw vkiyk izHkq ákaP;kiklwu Ñik] n;k o 'kkafr
vlks -
114
7-1 nSoh laca/k

izs- ÑR;s 16%1&3
1
ex rks ncsZ o ywó ;sFks [kkyh vkyk( vkf.k ikgk] rsFks rheF;
ukaokpk dks.kh,d f'k"; gksrk( rks foÜokl Bso.kkÚ;k dks.kk,dk ;gwnh
óhpk eqyxk gksrk( i.k R;kpk cki gsYys.kh gksrk-2 R;kyk yqókarys o
bdq U ;ka r ys ca / kq uka o kthr gks r s - 3 R;kus vki.kka c jks c j ;kos v'kh
ikSykph bPNk gksrh( rsOgk R;k fBdk.kh ts ;gwnh gksrs R;kaP;k[kkrj
R;kus R;kyk ?ksÅu R;kph lqark dsyh( dkj.k R;kpk cki gsYys.kh vkgs
gs lokZauk BkÅd gksrs-
nso vkiY;k thoukr ts ^nSoh laca/k* tksM.kkj vkgs] R;kaP;k

ckcrhr laosnu'khy jkgkos- nso vkiY;k thoukr ^rheF;kl* ikBow
'kdrks vFkok vki.kkl brjkaP;k thoukr îkSy* Eg.kwu ikBow 'kdrks-
v'kk xks"Vhauh lq:okr djk T;k}kjs vkiY;k rheF;kP;k Hkfo";kl
enr feGsy- vkiY;k rheF;kl vkiY;klkscr Bsok] R;kyk vkiY;klkscr
dke d: |k-
rheF;kyk ikSyklkscr R;kP;k lsosr lkscr izokl dj.;kph
fo'ks"k la/kh feGkyh gksrh-
izs- ÑR;s 17%14&15
14
R;ko:u ca/kqtukauh ikSykyk leqnzkdMs tk.;kl ykxysp ikBfoys(
vkf.k lhyk o rheF; gs rsFksp jkfgys- 15 rsOgk ikSykyk iksgapfo.kkÚ;kauh
R;kyk vFksuSi;Zar usys] vkf.k lhyk o rheF; ákauh vki.kkadMs gksbZy
frrds yodj ;kos v'kh R;kph vkKk ?ksÅu rs fu?kkys-
izs- ÑR;s 18%5

5
lhyk o rheF; gs eklsnksfu;kgwu vkys rsOgk] ;s'kw gkp f[kzLr vkgs]
v'kh ;gw|kauk lk{k nsÅu opu lkax.;kar ikSy x<wu xsyk gksrk-
115
izs- ÑR;s 20%1&4
1
uarj xycyk fuokY;koj ikSykus f'k";kauk cksykowu R;kal cks/k dsyk]
o R;ka p k fujks i ?ks Å u rks ekls n ks f u;kl tk.;kl fu?kkyk- 2 R;k
iz k a r ka r w u tkrka u k rs F kY;k yks d ka u k iq " dG cks / k d:u rks gs Y ykl
izkarkar xsyk- 3 rsFks rhu efgus jkfgY;koj rks lwfj;k ns'kkar rkjokarwu
tk.kkj gksrk] i.k ;gwnh yksdkauh R;kP;kfo:) dV dsyk] rsOgk R;kus
ekls n ks f u;ka r w u ijr tk.;kpk cs r ds y k- 4 iq j kZ p k eq y xk] lks i =
fc:;kdj] Fks L lyuhdkdjka r ys vfjLrk[kZ o lda w n ] xk;l ncs Z d j]
rheF; vkf.k vkf'k;k iz k a r ka r hy rq f [kd o =fQe gs R;kP;kcjks c j
vf'k;ki;Z a r xs y s -
fQfyIiS- 2%22
22
i.k R;kps 'khy rqEgkyk ekghr vkgs dh] tlk eqyxk ckikph lsok
dfjrks r'kh R;kus lqokrsZlkBh ekÖ;kcjkscj lsok dsyh vkgs-
2 rheF;- 2%2
2
T;k xks " Vh rw iq " dG lk{khnkjka l e{k ekÖ;kiklw u ,s d Y;k] R;k
brjkauk f'kdfo.;kl ;ksX; v'kk foÜoklw ek.klkauk lksiowu ns-
• vkiY;k ^rheF;kph* fuoM eksBîk lko/ki.ks djk-

• fo'oklwi.kk ik=rsis{kk vf/kd egRokpk vkgs-
• var%dj.kkph n'kk Ñiknkukais{kk tkLr egRokph vkgs-
7-2 fo'ks"k ukrs
1 rheF;- 1%2
2
nsofirk o f[kzLr ;s'kw vkiyk izHkq ákaP;kiklwu Ñik n;k o 'kkafr
vlks -
116
2 rheF;- 1%2
2
nsofirk o f[kzLr ;s'kw vkiyk izHkq ákaP;kiklwu Ñik] n;k o 'kkafr
vlks -
1 dfjaFk- 4%7
7
rq y k fujkGs i .k dks . kh fnys \ vkf.k ts rq y k fnys y s ukgh vls
rqÖ;ktoG dk; vkgs\ rqyk fnysys vlrk] fnysys ukgh vlk vfHkeku
rw dk ckGfxrksl\
ikSy o rheF; ;kaP;kr ,d fo'ks"k laca/k gksrk & R;kaP;kr ,d

fof'k"V ukrs gksrs- ikSykus rheF;kyk vkiyk vk/;kfRed iq= ekuys
gksrs o rheF; ikSykdMs firk Eg.kwu ikgr vls-
7-3 fo'ks"k lehirk o ikjnf'kZRo
2 rheF;- 3%10]11
10
rw ek>s f'k{k.k] vkpkj] ladYi] foÜokl] lgu'khyrk] izhfr] /khj
ek>k >kysyk NG] ekÖ;koj vkysyh ladVs gh vksG[kwu vkgsl( 11 eyk
vaR;qf[k;kar] bdqU;kar o yqókar ts dkgh >kys rs o eh tks NG lgu
ds y k rks rw vks G [kw u vkgs l ( R;k loka Z r w u iz H kw u s eyk lks M foys - ks
fudVrk vkSj ikjnf'kZrk Fkh] mlds }kjk rheqfFk;ql ikSyql okLro eas
dkSu gS] ;g ns[k ldk vkSj tku ldkA tks dqN rheqfFk;ql us ikSyql
es a ns [ kk] mldk mlus vuq l j.k fd;k ;k [kq n dks mlds vuq l kj
<kykA
ikSykP;k LoHkkokr th toGhd o ikjnf'kZRo gksrs] R;k}kjs ikSy

[kjks[kj dks.k vkgs gs rheF; ikgw o letw 'kdyk- rheF;kus ts
dkgh ikSyke/;s ikfgys] R;kps R;kus vuqlj.k dsys o Lor%l R;kuq:i
?kMfoys-
117
7-4 fof'k"V vkKkaph nsok.k?ksok.k

1 rheF;- 1%18
18
ekÖ;k eq y k rheF;k] rq Ö ;kfo"k;h iw o hZ p >kys Y ;k la n s ' kka u q l kj gh
vkKk eh rqyk lkaxwu Bsforks] rw R;kP;k }kjsp lq;q) dj-
1 rheF;- 6%20
20
gs rheF;k] rqÖ;k Lok/khu dsysyh Bso laHkkG( v/kEkkZP;k fjdkE;k
oVoVhaikalwu vkf.k ftyk fo|k gs ukao pqdhus fnys xsys vkgs frP;k
fojks / kh erka i klw u nw j jkgk-
ikSykus rheF;kl f'kdfoys] dk; djkos o dk; d: u;s]

dks.kR;k pqdk VkGkO;k bR;knh xks"Vh R;kus R;kyk f'kdfoY;k ¼1
vkf.k 2 rheF;-½-
7-5 izksRlkgu] mins'k o lq/kkj.kk ;kaph nsok.k?ksok.k
ikSykus rheF;kl ldkjkRed izksRlkgu fnys-
1 rheF;- 6%12
12
foÜoklklaca/khaps ts lq;q) rs dj] ;qxkuq;qxkP;k thoukyk cGdV
/kj( R;klkBhp rqyk ikpkj.k >kys vkgs] vkf.k rw iq"dG lk{khnkjkans[kr
rks pkaxyk iRdj dsyk-
lsosr lokZr dBh.k dke Eg.kts lq/kkj.kk ?kMowu vk.k.ks- i.k gs

dke vki.k eksBîk izsekus] ldkjkRed i)rhus o izksRlkgu nsÅu
djko;kl f'kdys ikfgts- tj vki.k vkiY;k ^rheF;kl* lq/kjfo.kkj
ukgh] rj T;k xks"Vhph vki.k R;kyk eksdGhd |ky] rh xks"V
ddZjksx cuwu R;kps thou u"V djhy- lq/kkj.kk Eg.kts vk/;kfRed
'kY;fpfdRlk gks; & nq%[k rj gks.kkjp] ijarq R;kps ldkjkRed
ifj.kke vkgsr-
118
7-6 [kÚ;k fdaerhph nsok.k?ksok.k

;sFks [kÚ;k fdaerhph nsok.k?ksok.k gksrh] nsokP;k lsoslkBh ,d fdaer
pqdoko;kph gksrh- ikSykus rheF;k'kh lkSE;rsps cksy.ks dsys ukgh-
R;kus loZ dkgh Li"V 'kCnkar R;kP;kiq<s ekaMys- R;kus rheF;kl
R;kP;k nq%[kkr lgHkkxh gks.;klkBh fueaf=r dsys-
2 rheF;- 1%8
8
Eg.kwu vkiY;k izHkwfo"k;haP;k lk{khph vkf.k eh tks R;kpk cafnoku~ R;k
ek>h rw ykt /k: u;s( rj nsokP;k lkeF;kZP;k ifjek.kkus lqokrsZlkBh
ekÖ;kcjks c j nq % [k lks l kos -
2 rheF;- 2%3&5
3
f[kzLr ;s'kwpk pkaxyk f'kikbZ ák ukR;kus ekÖ;kcjkscj nq%[k lksl-
4
f'kikbZ f xjh dj.kkjk ek.kw l la l kjkP;k dk;ka Z r xa q r r ukgh( áklkBh
dh] T;kus R;kyk lS U ;ka r nk[ky d:u ?ks r ys R;kyk R;kus la r q " V
djkos- 5 tj dks.kh eYy;q) dfjrks] rj rs fu;ekizek.ks dsY;kokapwu
R;kyk eqdqV ?kkyhr ukghr-
7-7 vknj;qDr laHkk"k.k

1 rheF;- 6%11
11
gs nsoHkäk] rw ákaiklwu iG] vkf.k uhfreÙo] lqHkfä] foÜokl] izhfr]
/khj o lkSE;rk ákaP;k ikBhl ykx-
2 dfjaFk- 1%1
1
dfjaFk ;sFkhy nsokP;k eaMGhl o frP;klq)k laiw.kZ v[k;karhy loZ
ifo= tuka l ns o kP;k bPNs u s f[kLr ;s ' kw p k iz s f "kr >kys y k ikS y o
vkiyk ca/kq rheF; ákaP;kdMwu-
119
fQyseksu 1%1
1
ns o iz k phu dkGh va ' kkva ' kkuh o iz d kjkiz d kjka u h la n s " Vîka P ;k }kjs
iw o Z t ka ' kh cks y yk-
jkse- 16%21
21
ek>k lgdkjh rheF; o ek>s ukrsokbZd ywD;] ;klksu o lksflirsj
gs rqEgkyk lyke lkaxrkr-
ikSy eksBîk vknjkus rheF;kl lEcksf/kr djhr vls- rks rheF;kl

^nsoHkDr* Eg.krks- R;kus rheF;kps [kjs eksy] R;kps ikpkj.k] R;kph
Ñiknkus o R;kpk vfHk"ksd vksG[kyk-
7-8 iz f rfuf/kRo
ikSykus rheF;kl ,dk fof'k"V dkeklkBh ikBfoys gksrs- ikSykus
eksBîk fo'oklkus rheF;kyk gh tckcnkjh lksifoyh gksrh-
1 dfjaFk- 4%17
17
ák dkj.kkLro eh rheF;kyk rqeP;kdMs ikBfoys vkgs( rks ek>k fç;
o çHkw P ;k Bk;h foÜokl iq = vlk vkgs ( eh loZ = çR;s d ea M Ghr
f'kdforks R;kçek.ks f[kz L rka r hy ekÖ;k f'k{k.ki)rhph vkBo.k rks
rq E gkl ns b Z y -
fQfyIiS- 2%19
19
rqeP;klaca/khaP;k xks"Vh ,sdwu eykfg /khj ;kok Eg.kwu rheF;kyk eh
rqEgkdMs yodj ikBohu v'kh eyk çHkq ;s'kwe/;s vk'kk vkgs-
1 FksLly- 3%1]2
1
vkeP;kus vk.k[kh ne /kjos u k] rs O gk vkEgh vFks u S r p ,dVs ekxs
jkgkos ] gs vkEgkl cjs okVys ( 2 vkf.k vkEgh vkiyk ca / kq rheF;]
120
f[kzLrkP;k lqokrsZr nsokpk lsod] ákyk áklkBh ikBfoys dh] R;kus
rqEgkyk fLFkj djkos] vkf.k rqeP;k foÜoklkP;k o`)hlkBh cks/k djkok-
7-9 ldkjkRed vuqeksnu

1 dfjaFk- 16%10
10
rheF; vkY;kl R;kus rqeP;ktoG fuHkZ;i.kkus jkgkos Eg.kwu [kcjnkjh
?;k( dkj.k ekÖ;kizek.ks rksfg izHkwps dk;Z djhr vkgs-
fQfyIiS- 2%19&23
19
rqeP;klaca/khaP;k xks"Vh ,sdwu eykfg /khj ;kok Eg.kwu rheF;kyk eh
rqEgkdMs yodj ikBohu v'kh eyk çHkq ;s'kwe/;s vk'kk vkgs- 20 rqeP;k
ckcha l a c a / kh [kjh dkGth djhy vlk nq l jk dks . kh leku o` Ù khpk
ekÖ;ktoG ukgh( 21 dkj.k loZt.k Lor%P;kp xks"Vh ikgr vlrkr(
f[kzLr ;s'kwP;k ikgr ulrkr( 22 i.k R;kps 'khy rqEgkyk ekghr vkgs
dh] tlk eqyxk ckikph lsok dfjrks r'kh R;kus lqokrsZlkBh ekÖ;kcjkscj
lsok dsyh vkgs- 23 ákLro ek>s dk; gks.kkj vkgs gs letrkp R;kyk
jokuk dfjrk ;sbZy v'kh eyk vk'kk vkgs-
ikSykus tsOgk R;kyk ikBfoys] rsOgk eksBîk mRlkgkus o ldkjkRed

Hkkousus R;kph flQkjh'k dsyh- rheF; gk vkiyk lgdehZ o lsosr
cjkscjhpk lkscrh vkgs vls ikSykus lkafxrys-
7-10 R;kP;k ikpkj.kkr eksdGs dsysys
'ksoVh ikSykus rheF;kyk bfQl eaMGhP;k ns[kjs[khlkBh ikBfoys-
1 rheF;- 1%3
3
eh ekls n ks f u;kl tkrka u k rq y k bfQlkr jkgko;kph foua r h ds y h]
áklkBh dh] rw fdR;sd yksdkauk rkdhn |koh dh] vU; f'k{k.k nsÅ
udk-
121
O;kogkfjd izf'k{k.kk}kjs] rheF; nsokpk lsod Eg.kwu r;kj
>kyk-
tsOgk eqyxk eksBk gksr ukgh vFkok tsOgk fiR;kl okVrs dh
eqykus ^lkscrhps okjhl* gks.;k,soth êwy* cuwu jkgkos] rsOgk leL;k
mRiUu gksrkr-
tsOgk vki.k o;kso`) Ogky o vkiys dsl fidrhy
Lrks=- 71%17]18
17
gs nsok] ekÖ;k r#.ki.kkiklwu rw eyk f'kdohr vkyk vkgsl( vkf.k
eh vkti;Zar rq>h vn~Hkqr ÑR;s of.kZyh vkgsr] 18 eh Hkkoh fi<hyk rq>s
ckgq c y fofnr djhi;Z a r iq < P;k fi<hrhy lokZ a l rq Ö ;k ijkØekps
o.kZu djhi;Zar] eh o;kso`) gksÅu ek>s dsl fidys rjh] gs nsok] eyk
lks M w udks -
nsokps 'kDrhlkeF;Z izxV djhr jkgk- nsokpk vfHk"ksd o;kus

deh gksr ukgh-
;'k;k 46%4
4
rqeP;k o`)kidkGki;Zargh ehp rks vkgs( rqeps dsl fidr rksi;Zar
eh rqEgkl okxohu] fuekZ.kdrkZ ehp vkgs] okxfo.kkjk ehp vkgs] eh
[kka|koj okxowu rqepk cpko djhu-
¼v½ nsokps Kku brjkal |k-

¼c½ vkiyk vfHk"ksd rktk jk[kwu Bsok- iqUgk izTofyr Ogk! fo>w udk!
Lrks=- 92%10
10
i.k ek>s f'kax rw jkucSykP;k f'kaxkizek.ks mUur dsys vkgs] eyk
rkT;k rsykpk vH;ax >kyk vkgs-
122
¼d½ QG nsr jkgk-
Lrks=- 92%14
14
o`)i.kkrh rs QG nsr jkgrhy] rs jlHkfjr o VoVohr vlrhy-
¼M½ Ñisus tk-

1 bfrgkl 29%28
28
vk;q";] /ku o eku ;kauh laiUu gksÅu vkf.k pkaxyk o`) gksÅu rks
e`R;w ikoyk] R;kpk iq= 'kyeksu R;kP;k tkxh jktk >kyk-
123
fdaxMe fcYMlZ egklHkkps vk;kstd cuk
fiz; ikGd@lglsod %
vkeph var^dj.kkiklwu gh bPNk vkgs dh gîk iqLrdkr
ekaM.;kr vkysY;k lR; xks"Vh vkEgkl ijes'ojkP;k ftrD;k
lsodkal lkaxrk ;srhy frrD;k lsodkal lkaxkO;k- ;k iqLrdk}kjs
vki.k T;k xks"Vh f'kdyk vkgkr] R;kapk izpkj djk o R;k
f'kdok-
vkEgkl fo'okl vkgs dh fdaxMe fcYMlZ egklHksr
oS¸;fDrdfjR;k lgHkkxh gks.;k}kjs vkiY;kr eksBk cny ?kMwu
;sÅ 'kdrks- vkEgh vki.kkl mÙkstu nsÅ bfPNrks dh vki.k ;k
lHkkar Hkkx ?;kok-
vkEgh vki.kkl izksRlkgu nsÅ bfPNrks dh vki.k vkiY;k
{ks=krhy ikGdkalkscr fdaxMe fcYMlZ egklHksps vk;kstu djkos-
tkLrhr tkLr ikGdkal ;k lHkslkBh vkeaf=r djkos] ;klkBh
dh R;kaP;k var%dj.kkr o eukr ifjorZu ?kMwu ;kos- vkEgh
eksBîk vkuankus gîk lHksr lsok dj.;klkBh vkiyh Vhe ?ksÅu
;sÅ-
tj vki.k fdaxMe fcYMlZ egklHksps vk;kstu d: bfPNr
vlky] rj gîk iqLrdkP;k iq<hy ikukoj ns.;kr vkysY;k
ekfgrhpk mi;ksx d:u vkeP;k'kh laidZ lk/kkok- cgqrsdnk
vkeps vk;kstd ikGd@lsod fdaxMe fcYMlZ egklHksP;k
vk;kstukpk loZ [kpZHkkj Lor% mpyrkr- vkEgh vkiyk izokl[kpZ
o jkg.;kpk [kpZ Lor% nsÅ-
vkiY;k i=kph okV ikgr]
vk'kh"k jk;pw j
124
ckbcy dkWyt
s
vkWy ihiYl ppZ vW.M oYMZ vkÅVjhp] c¡xyksj] Hkkjrkus vkiY;k lsodk;kZpk
foLrkj dsyk vkgs- vkWxLV 2005 e/;s ;k lsoklaLFks}kjs ckbcy dkWyst o fefuLVªh
Vªsfuax lsUVj ¼APC - BC& MTC½ ph LFkkiuk dj.;kr vkyh-
PC - BC& MTC Hkkjr}kjs rlsp brj jk"Vªkarhy xkokal] uxjkal o 'kgjkal ;s'kw
f[kzLrklkBh izHkkfor dj.;klkBh fo'oklw L=h o iq#"kkal r;kj o izf'kf{kr dj.;kr
;srs o lsoslkBh ikBfo.;kr ;srs-
APC - BC& MTC ;kr rhu dk;ZØe ;kst.;kr vkys vkgsr %
q nksu vkf.k rhu o"kkZp

a k ckbcy dkWyt
s vH;klØe iw.kZdkyhu fo|kF;kZlkBh vkgs
vkf.k mRre f'kdo.khlkscrp vk/;kfRed o O;kogkfjd lsok izf'k{k.k ns.;kr
;sr-s gk vH;klØe fo|kF;kZl
a ijes'ojkps ikpkj.k ;'kLohfjR;k iw.kZ dj.;klkBh
r;kj dj.;kP;k fufeRrkus o R;kal leFkZ cufo.;kP;k gsrwus dj.;kr vkyk
vkgs- nksu o"kkZapk vH;klØe iw.kZ dsY;kuarj fo|kF;kZal fMIyksek bu
fFk;kWykWth vW.M fØf'p;u fefuLVªh (Dip. Th.& CM) ns.;kr ;sbZy- rhu
o"khZ; vH;klØek}kjs R;kal cWpylZ fMxzh bu fFk;ksykWth vW.M fØf'p;u
fefuLVªh (B.Th.& CM) gh inoh ns.;kr ;sbZy-
q Ldwy vkWQ fefuLVªh dk;ZØe uksdjh dj.kkÚ;kalkBh vkgs- gk vH;klØe
;'kLohfjR;k iw.kZ dsY;kuarj fo|kF;kZal fMIyksek bu fØf'p;u fefuLVªh
(Dip. Th.& CM) fnyk tkbZy-
q iWfz DVdy fefuLVªh Vªfs uax ck;cy dkWyt
s v'kk in~oh/kjkalkBh vkgs ts O;ogkfjd
izf'k{k.k izkIr d: bfPNrkr- ,d fdaok nksu o"ksZ iw.kZ dj.kkÚ;kal lfVZfQdsV
bu izWfDVdy fefuLVªh fnys tkbZy T;kr R;kaP;k izf'k{k.kdkGkpk mYys[k
vlsy-
oxZ baxzth Hkk"ksr vlrhy- vkeP;ktoG izf'kf{kr o vfHk"kDr f'k{kd vkgsr- loZ
f'k{kd o fo|kFkhZ ,-ih-lh- f'k{k.k dsUnz o okpuky; ¼SC&L½ ;kapk ykHk ?ksÅ 'kdrkr-
;kar iqLrds] Vhfpax VsIl] fofM;ks] folhMh@fMohMh vkf.k xhrxk;u lhMh ;kapk laxgz
vkgs-
125
vkWy ihiYl ppZ }kjk izdkf'kr iqLrds
vkiY;k thouklkBh ijes’ojkP;k gsrw iw.kZ dj.ks
126
vkWy ihiYl ppZfo"k;h

vkWy ihiYl ppZ ¼,ihlh½ pk n`"Vkar c¡xyksj 'kgjkr ehB o izdk'k cu.ks]
o Hkkjr ns'kkr o txkrhy ns'kklkBh ,d vkokt cu.ks vkgs-
vkeP;kdMwu gs rqEgklkBh ,d cf{kl vkgs! gs cf{kl foukewY; vkgs!
vkepk vlk fo'okl vkgs dh gs iqLrd okp.;k}kjs vki.kkl vk'khokZn ykHksy-
vkiY;k vusdkal ;k iqLrdkP;k gtkjks izrh foukewY; ns.;kr ;srkr- vkeph v'kh
bPNk vkgs dh vki.k vkfFkZdfjR;k vkeps Hkkxhnkj cukos ts.ksd:u vusdkal nsokps
opu ns.;kl vkEgkl lgdk;Z izkIr Ogkos- tls ijes'oj vkiyss ekxZn'kZu djrks]
R;kizek.ks vkWy ihiYl ppZps Hkkxhnkj cuk- vki.k vkiyh nkus psd@fMekaM
Mªk¶V@ euhvkWMZj}kjs ßvkWy ihiYl ppZ] c¡axyksj]Þ P;k ukokus ikBow 'kdrk-
i= fyfgrkauk Ñik d:u ;knhr fnysyh brj iqLrds ekxokoh- ;k iqLrdk}kjs
vki.kkl d'kh enr ykHkyh gs Ñi;k vkEgkl dGokos] rlsp vkiY;k izkFkZuk fouaR;k
o vkiys fopkj vkEgkl fygwu dGok-
Ñi;k [kkyhy iRR;koj vkeP;k'kh laidZ djkok %
All PPeoples
eoples Chur ch & W
Church orld Outr
World each
Outreach
2nd Floor, No. 7M, 2nd Block,
HRBR Layout, Kalyan Nagar, Bangalore 560 043
Karnataka, INDIA
Phone: +91-80-65970617
Email: [email protected]
Website: www.apcwo.org
127
Hkkjr esa vkWy ihiqYl ppZ dh 'kk[kk,sa
orZeku eas vkWy ihiqYl ppZ uhps fn;s irksa ij fLFkr gSaA
vkWy ihiqYl ppZ &caxykSj (dukZVd)

vkWy ihiqYl ppZ &FkksDdksV~Vq] eaxykSj (dukZVd)
vkWy ihiqYl ppZ &dY;k.k] eqEcbZ (egkjk"Vª)
vkWy ihiqYl ppZ &fo'kk[kkiV~ue (vkU/z izns'k)
vkWy ihiqYl ppZ &czEgiqj (mM+hlk)
vkWy ihiqYl ppZ &ukxiqj (egkjk"Vª)
vkWy ihiqYl ppZ &jk;pwj (dukZVd)
le;≤ ij u;h dyhfl;kvksa dh LFkkiuk gks jgh gSA orZeku

lwph vkWy ihiqYl ppZ ds lkFk lEidZ djus ;k vf/d tkudkjh
ds fy, Ñi;k vki gekjh osclkbV www.apcwo.org eas tk;sa]
vFkok [email protected] ij bZ&esy HkstsaA
128
dk; vki.k R;k ijes'ojkl tk.krk tks

vki.kkoj izhrh djrks\
lqekjs nksu gtkj o"kkZia ow hZ] ijes'oj gîk txkr ekuo Eg.kwu vkyk- R;kps
uko ;s'kw vkgs- R;kus iw.kZr;k ikijfgr thou ?kkyfoys- ;s'kw nsg/kkjh
nso gksrk] ts dkgh R;kus EgVys o dsys R;k}kjs nso vkEgkoj izxV >kyk-
ts 'kCn rks cksyyk] rs nsokps 'kCn gksr-s th dk;sZ R;kus dsyh] rh nsokph
dk;sZ gksrh- ;k i`Fohrykoj vlrkauk ;s'kwus vusd peRdkj dsy-s R;kus
jksX;kl o nqf[krkal cjs dsy-s R;kus va/kkaps MksGs m?kMys] yaxMîkal
pkyfoys vkf.k loZ izdkjP;k jksX;kal o vktkÚ;kal cjs dsy-s R;kus
peRdkfjdfR;k Hkkjh o nksu ekls cgqxqf.kr d:u HkqdYs ;kal vUu pkjys]
R;kus oknG 'kkar dsys o brj vusd vn~Hkqr ÑÙ;s dsyh-
gh loZ dkes gs fl) djrkr dh ijes'oj pkaxyk vkgs] T;kph
bPNk vkgs dh yksdkauh vkjksX;oku] lqn`< o vkuanh vlkos-
ijes'oj vkiY;k yksdkaP;k xjtk iqjow bfPNrks-
Eg.kwu] ijes'ojkus euq"; cuwu vkeP;k txkr ikÅy Vkd.;kpk fu/
kkZj dk dsyk\ ;s'kw dk vkyk\
vkEgh lokZua h iki dsys vkgs o vkEgkl mRiUu dj.kkÚ;k ijes'ojkleksj
vLohdkj.kh; v'kh ÑÙ;s dsyh- ikikps ifj.kke vkgsr- iki gs ,dk
ijes'oj o euq";ke/khy ,dk fHkarhizek.ks vkgs ftl vksykaMrk ;sr ukgh
iki vkEgkl ijes'ojkiklwu osxGs djrs- T;kus vkEgkl mRiUu dsys
R;kl tk.kwu ?ks.;kiklwu o R;kP;kcjkscj vFkZi.w kZ ukrs Bso.;kiklwu rs
vkEgkl jks[krs- Eg.kwup] vkeP;kiSdh fdR;sd t.k brj xks"Vha}kjs gh
iksdGh Hk:u dk<.;kpk iz;Ru djrkr-
vkeP;k ikikpk nwljk ifj.kke Eg.kts ijes'ojkiklwu lnkdkGlkBh
nwj dsys tk.ks- nsokP;k U;k;ky;kr ikikps osru ej.k vkgs- e`R;w Eg.kts
ujdkr ijes'ojkiklwu loZdkGlkBh osxGs gks.ks-
129
ija r q lq o krkZ gh vkgs dh vki.k ikikiklw u eq D rh iz k Ir d:u
ijes ' ojklks c r les V d: 'kdrks - ifo= 'kkL= Eg.krs ] ¼jks e - 6%23½-
tsOgk ;s'k o/kLraHkkoj ej.k ikoyk rsOgk R;kus laiw.kZ txkP;k ikikps
eks y fnys - R;kua r j rhu fnolka u h rks ej.kka r w u mByk vkf.k R;kus
vus d ka l n'kZ u ns Å u vki.k thoa r vlY;kps nk[kow u fnys vkf.k
R;kuarj rks LoxkZl fu?kwu xsyk-
ijes'oj izes o n;k ;kauh ;qDr vlk ijes'oj vkgs- R;kph v'kh bPNk
ukgh dh dks.khgh ujdkr tkos- vkf.k Eg.kwup ikikaiklwu o R;kP;k
LFkk;h ifj.kkekaiklwu ekuotkrhl lqVdk izkIr Ogkoh Eg.kwu ekxZ
nk[kfo.;klkBh rks vkyk- rks ikI;kal okpfo.;klkBh vkyk] rqeP;k o
ekÖ;klkj[;k yksdkal iki o lkoZdkfyd e`R;wiklwu eqDr dj.;klkBh
rks vkyk-
ikikaiklwu foukewY; {kek feGfo.;klkBh ifo= 'kkL= vkEgkl dsoG
,dp dk;Z djko;kl lkaxrs & ts dkgh ;s'kwus o/kLraHkkoj dsys vkgs
R;kpk Lohdkj dj.ks o lai.w kZ var%dj.kkus R;kpk Lohdkj dj.ks-
Þ R;kP;koj foÜokl Bso.kkÚ;k izR;sdkyk R;kP;k ukaokuas ikikaph {kek
feGsy v'kh lk{k loZ lans"Vs R;kP;kfo"k;ha nsrkr-
kr-ß ¼izfs "krkaph ÑÙ;s
10%43½-
Þ;s'kw izHkq vkgs vlsa tj ^rwa vkiY;k eq[kkusa* dcwy dfj'khy vkf.k nsokusa
R;kyk esysY;krwau mBfoysa vlk ^vkiY;k var%dj.kkar* foÜokl Bso'khy
rj rq>sa rkj.k gksbZyß ¼jkse- 10%9½-
tj vki.k izHkw ;s'kw f[kzLrkoj fo'okl Bsoky] rj vki.kgh vkiY;k
ikikaph {kek o ikikaiklwu 'kq)rk izkIr d: 'kdrk-
[kkyh vki.kklkBh ,d lksih izkFkZuk fnysyh vkgs th vki.kkl izHkw ;s'kw
f[kzLrkoj fo'okl o ts dkgh R;kus vki.kklkBh dsys R;koj fo'okl
Bso.;klkBh fu.kZ; ?ks.;kr enr djhy- ts dkgh ;s'kw f[kzLrkus dsys
130
vkgs R;kpk Lohdkj d:u vkiY;k ikikaiklwu {kek o 'kq)rk
feGfo.;kl gh izkFkZuk vkiyh enr djhy- gh izkFkZuk dsoG ,d
ekxZnf'kZdk vkgs- vki.k vkiY;k 'kCnkarlq)k izkFkZuk d: 'kdrk-
fiz; izHkw ;s'kw] ts dkgh rw o/kLraHkkoj dys rs eyk vkt letys vkgs-
rw ekÖ;klkBh esykl] vkiys vueksy jDr rks ekÖ;klkBh okfgysl vkf.k
ekÖ;k ikikaph f'k{kk rw lgu dsyhl] ;klkbh dh eyk {kek izkIr Ogkoh-
ifo= 'kkL= Eg.krs dh tks dks.kh rqtoj fo'okl Bsohy] R;kl R;kP;k
ikikaph {kek feGsy-
vkt] eh rqtoj fo'okl dj.;kpk o o/kLraHkkoj ej.;k}kjs p
esyYs ;karuw thoar gks.;k}kjs rw ts dkgh ekÖ;klkBh dsys vkgsl R;kpk
Lohdkj dj.;kpk eh fu.kZ; ?ksrks- eyk gs dkghr vkgs dh eh mRre
ÑÙ;ka}kjs Lor% okpow 'kdr ukgh- dks.kh euq";gh eyk okpow 'kdr
ukgh- eh vkiY;k ikikaph {kek fodr ?ksÅ 'kdr ukgh-
vkt] eh var%dj.kkiklwu fo'okl /kjrks o vkiY;k eq[kkus gs dcwy
djrks dh rw lkÖ;klkBh vkiyk izk.k fnykl] ekÖl;k ikikaph fdaer
pqdfoyhl- rw ekÖ;klkBh iqUgk esyYs ;karuw mBykl] vkf.k rqtoj
fo'okl dj.;k}kjs eyk ikikaph {kek o 'kq)rk feGw 'kdyh-
/kU;okn ;s'kw- rqtoj izhrh dj.;kl o rqyk vf/kd tk.kwu ?ks.;kl o
rqtfo"k;h fo'oklw jkg.;kr ek>h enr dj- vkesu-
131
uksVl
~
132

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jkT;kph LFkkiuk dj.

;sFks dkgh egRokP;k xks"VhadMs y{k nsÅ ;k %

• jkT;kph LFkkiuk dj.ks yksdkaph izxrh dj.;klkj[ks vkgs]

1-2 R;kP;kcjkscj vkeps ukrs Qkj egRokps vkgs

jkT;kph LFkkiuk djhr vlrkauk vkEgh gh xks"V y{kkr Bsoyh

jkT;kph LFkkiuk djhr vlrkauk vkEgkl gs y{kkr Bsfoys

gs jkT; R;kps vkgs- gs ^ek>h lsok]* ^ek>h eaMGh]* ^rqeph lsok]*

1-4 vkEgkl dsoG ijes'ojkps xkSjo ikgko;kps vkgs

loZ xkSjo dsoG ijes'ojkps vkgs-

tsOgk vkEgh [kÚ;k var%dj.kkus dsoG ijes'ojkl xkSjo ns.;kpk

vkEgkl ijes'ojkle{k v'kk fBdk.kh ;ko;kps vkgs tsFks vkEgh

Lor% feGfoysyk lUeku [kjk lUeku uOgs] vkf.k R;kps dkgh

ijes'ojkP;k jkT;kph LFkkiuk dj.kkjs Eg.kwu] vkEgkl v'kk

euq"; vkf.k ijes'ojkph Lrqrh vkf.k iz'kalk ;kckcr vkeps

tj vki.k euq";kadMwu iz'kalk feGfo.;kpk iz;Ru dj.kkjs

tsOgk vki.k lqokrkZ lkaxrks@f'kdforks@lsok djrks] rsOgk vkepk

vkEgh gh izkFkZuk usgeh d: 'kdrks- rh vkeP;k var%dj.kkl

1-5 i`Fohoj vkepk tks vf/kdkj vkgs rks jktkizr vkeP;k

,nsu ckxsr nksu >kMs gksrh- ,dk >kMkps QG [kkÅu euq";kl

nsokus vkiY;k lHkksorkyh T;k yksdkal Bsfoys vkgs] R;kaP;kizr

euq";kar vkeps uko vlsy dh vkEgh ftoar vkgksr] i.k

vkEgh R;kP;k ^ukokus* vusd peRdkj djhr vlw] i.k rjhgh

ifo= vkRek vkeP;k'kh rsp cksyrks ts izHkw ;s'kw cksyrks-ijes'oj

ts nsgkiklwu vkgs] R;kl vkRE;kP;k dk;kZr cnyrk ;sr ukgh-

tqU;k djkjkrhy ifo= vfHk"ksdkps rsy uO;k djkjkrhy ifo=

T;k xks"Vh nsgkus tUeY;k vkgsr] R;k vkRE;kus vkEgh T;k

ts nsgkiklwu vkgs] rs vkfRed xks"Vhapk fojks/k djhy- udy

ts nsgkiklwu tUeys vkgs] R;k}kjs yksdkal Qk;nk gks.kkj ukgh-

tj izHkw cka/k.kh djhr ulsy] rj ts dkgh cka/k.;kr vkys vkgs]

ifo= vkRE;k}kjs gC'kh "ka<kph HksV ?ks.;klkBh fQfyIikps ekxZn'kZu

dq Bykgh la'k; u /kjrk] dusZY;kph HksV ?ks.;klkBh ifo=

ifo= vkRE;kus c.kZck o 'kkSy ;kal lsoslkBh ikpkj.k dsys th

vkEgkl ifo= vkRE;kus izsfjr ;kstus vuqlkj pkyko;kph xjt

ifo= vkRek etoj R;k xks"Vh izdV djrks T;k vkRE;kus

tsOgk eh vkRE;kus izkFkZuk djrks] rsOgk eh xw< xks"Vh cksyrks-

2-8-2 vkRE;kus iz k FkZ u k ds Y ;kus ek>h bPNk ijes ' ojkP;k

vkEgh gs y{kkr ?;kos dh opu vkEgkl gs lkaxrs dh izHkw ;s'kwus

izkFkZuk ekÖ;kr cny ?kMowu vk.krs- izkFkZuk eh fiR;kP;k bPNsul

tjh L=hP;k ^larrhps* ;s.ks ,nsu ckxsr Hkfo";ok.khP;k :ikr

2-9-2 lkekU; yksdka}kjs eqDr dsys xsys

2-9-3 'kq) vlys ikfgts & dsoG R;kP;k vkRE;kus tUeysys

vkeP;k}kjs ijes'oj ts dk;Z djrks] rs dsoG vkRE;kus tUeysys

2-9-4 yTtsps dkj.k B: 'kdrs

tjh efj;sP;k xHkkZr ijes'ojkpk iq= gksrk] rjhgh ;k}kjs fryk

2-9-5 lkekU; LokHkkfod iz f Ø;ka } kjs eq D r

tjh efj;sps xHkZ/kkj.k ,d peRdkj gksrk] rjhgh R;k ckGkph

2-9-6 ijes ' ojkP;k us e ys Y ;k os G s i ;Z a r tkÅu iks g ks p s i ;Z a r

gh vk'p;kZph xks"V vkgs dh tjh ijes'oj fiR;kl gs ekghr

2-9-7 R;kps j{k.k o iks"k.k gks.ks vxR;kps vkgs

ijes'ojkps izR;sd dk;Z ts vkEgh i`Fohoj eksdGs djrks] R;kps

vkeps dsoG ^LoxhZ; euksjatu* dj.;klkBh ijes'oj n`"Vkar

• gk LoxkZrwu feGkysyk vf/kdkj vkgs tks vkEgkl /kS;Zoku]

^Øksuksl* 'Chronos' & dkyko/kh] dkgh fnol-

3-4 ts O gk vkEgh iz ; Ru djrks ] rs O gk vkeP;k dS j ks l

3-5 ijes ' ojk}kjs fnys y k n` " Vka r iz R ;s d kl letkok gs

3-6 ijes ' ojk}kjs fnY;k xs y s Y ;k n` " Vka r kpk nq j kRes

3-7 ijes'ojk}kjs ns.;kr vkysyk n`"Vkar usgeh O;Drhis{kk

izsf"krkaP;k ÑR;kae/;s o i=kae/;s vusd fBdk.kh vkEgh ikSykP;k

vki.k nsgkckgsj vFkkZr eaMGhckgsj vkiys ikpkj.k iw.kZ d:

Þftoar /kksaMîkalkscrß dke dj.ks Þe`r /kksaMîkalkscrß dke