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Alternative Dispute Resolution Rules 2024

The Alternative Dispute Resolution (ADR) Rules 2024 establish a framework for resolving tax disputes in Bangladesh outside traditional court proceedings, promoting efficiency and reducing backlog. These rules outline the processes, procedures, and eligibility criteria for parties seeking resolution through mediation or arbitration.

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mahbub.082079
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© © All Rights Reserved
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0% found this document useful (0 votes)
681 views26 pages

Alternative Dispute Resolution Rules 2024

The Alternative Dispute Resolution (ADR) Rules 2024 establish a framework for resolving tax disputes in Bangladesh outside traditional court proceedings, promoting efficiency and reducing backlog. These rules outline the processes, procedures, and eligibility criteria for parties seeking resolution through mediation or arbitration.

Uploaded by

mahbub.082079
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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AwZwi³ msL¨v
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e„n¯úwZevi, Ryb 27, 2024

( )

: !" # $, !&"! ' (/*+ , , *-*& ./ (


0 . .2. *&"- 4 / -"+/*-*&।― , 4 , *-*"
(*-*" !* 4 )0 6 "&" 0 7 89 , :; 69 ,
<= :―
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9 @ A B B4 ।
(*) 4B ! , 4, *-*& ./ ( B4 < B4 ।
*। ।― # ' C D = , 04 69 ,―
( ) " 4 " @= 4 , *-*" (*-*" !* 4 );
( ) " " @= 4 6 *GH 0 I (&) 0 J 9 K;
( ) " " @= 4 6 *GL 0 @6 > 6 ?7 M
;
(N) " O 8" @= PQ 9 ( ) @ R 9
( ) 9 ( ) S 4TU ;
(V) " 6 " @= 4 6 *0 I (*H ) 0 6 ;

( 20347 )
g~j¨ : UvKv 30.00
20348 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024

(W) " ? 7X 9 9 " @= 6 YZ B4 [ 04; 99 ;


([) " > 6 ? 7" @= 4 @ *- 0 O @\ >
6 ? 7;
( ) " W 6 9 9 " @= PQ 9 ( ) @ R 9
( ) 9 ( ) S 4TU J 9
K B4 K A J 9 K A
B4 [ < B ? 7 B 4 04; W 6 99 ;
(]) “ A 6” @= 4 6 *GG 0 6 + 0 @6 9
9 ;
(`) “ B ” @= 4 6 "-- 0 a b 0 6 !- 0 @6
cR B ;
(K) “ ” @= ;
(d) “ I ” @= 04 69 I ।
"। > 6 ?7 9 9 ।― O 9
(demand notice) e , 8f9 , g/ O 8 O
@h9 B4 "- ( f ) 9\ B4 ।
&। I।― B # M i--
( jW ) K I B4 ।
i। kB O 8।― > 6 ?7 : O 8
K B4 , <= :―
( ) a 9 O ? 7X l m ? 7X no <
B4 = B B4 p @ 6 8f
< O 8 a Mq 4 O 8 K;
( ) PQ 9 ( ) @ R 9 ( ) 9
( )0 K W 6 = g/ PQ 9 ( )
@ R 9 ( ) 9 ( )0 K;
( ) S 4TU W 6 = g/ S 4TU r
s /a s / B s 0 K; 0
(N) 6 L 0 a - 6 (i) @h< J 9 K B4 K A
A 0 @h9 A 0 t W
(u v w ) 0 K।
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20349

H। > 6 ?7 ।―(!) i x I -! 0
ab I 9 xI 90 = I S W 0 0
8 9 B B4 ।
(*) W 6 99 8f g/ O 8 @h9
B < B4 ।
(") I 92 : yR O 8 B4 B4 , <= :−
( ) A y R (individuals) 0 8 f g/ y R;
( ) I 9 8f < @ ;
( ) yR N 8 f aB 6 B;0
(N) Y 8 f aB {| 9 (Principal Officer)।
(&) kB O 8 } kB I 9 0 } =
6 B A kB ~9 h 8 0 @ m kB
ab • @I 2 @h 8 • I -* 0 I 9
e f ।
(i) kB O 8 kB € < 9\ " ( ) K
, < •B 0 I -" 0 a b @k f B K ।
(H) a - 6 (i) 0 @6 e ab ‚ I -&
@h ƒ X 0 } „ o ।
(+) e ? 7 M 6 !- 0 @6 ƒ X B
B4 0 B 9 • , B 0 g/
9 I -L 0 I 9 * (…4) < 9\ @ B 0 aB
g/ I -& @h ƒ X „ o ।
(L) a - 6 (+) 0 @6 @ B * (…4) < 9\
0 } = 8 • aB 0 } g/ 9 2@ 0 }
B K ।
(G) > 6 ?7 I I (9† U 9 † U) I -& @h<
ƒ X „ o ।
+। 9 ।— 9 B4 e €"( )
< 9 \ B @6 a 9 : B 09 0 9 I -
i @h A A 6 9 0 aB 0 }
2 B @ M ।
20350 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024

L। W 6 99 @h9 ।―(!) PQ 9 ( ) @ R
9 ( ) 9 ( )0 K W 6 = , > 6
?7 M I -H 0 I 9 @h9 M B4 ।
(*) a - 6 (!) 0 @6 e €"( ) < 9\ g/
O 8 @h9 0 I -+ 0 I 9 aR @h9

(") S 4TU W 6 99 8 f g/ s a - s
B s 0 K I -H 0 I 9 > 6 ?7 97 @h9
M B4 ।
(&) a - 6 (") 0 @6 @h9 = i ( jW) < 9 \ g/
S 4TU @h9 0 I -+ 0 I 9 aR
@h9 f ।
(i) J 9 K B4 K A A W 6 99 >
6 ? 7 8 f g/ K @h9 M B4 ।
G। B no 7।―(!) > 6 ?7 8U
6H0 a - 6
(+) 0 @6 9 B no @= g/ A
A 6 PR ' @A < 7= 99 0 K A
B4 ।
(*) a - 6 (!) 0 @6 e @A< 7 !i ( ) < 9\
‡• 6 aR B @= B4

(") a - 6 (*) 0 @6 B B4 B B4
@M 0 B B 9 B4 ।
!-। B <w , 0 ।―(!) 04 69 a ˆ‰• >,
: <w YZ y R 9Š B 0 } ƒ ,
<= :―
( ) # 8 2 @ A8 PQ 9 : B 04; @ e
9 ;
( ) 2 0 : B 04; , A
@ e 9 ;
( ) # @‹U *- ( ) Œ @A YZ 4 6 "*+ 0
a -6 (") 0 4 ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20351

(*) H ([ ) 9 B U 9 Œ
< W • a - 6 (!) 0 @6 ƒ X 6 ।
!!। B • 2 y।―(!) B 2 A
6 = W ~9 WU 6 ―
( ) ?7 o ‡ # ƒ (Issues for Resolution) 6 ;
( ) > 6 ?7 ~ @hŽ y o , • d 9 6
;
( ) > 6 ?7 8U @h • y W A x , 2 9
6 0 I -!! 0 I 9 2 A
6 } ;0
(N) aA 8 9 ab B M A
@ B ।
(*) B B4 e 6 # Y 9 9 B
I -G 0 I 9 •B B4 [ 4 Y ‚
Ma 9 @h 6 4 ।
(") B a - 6 (*) 0 @6 W B ‚ 2 •B
B4 [ 2 6 # Y a 9 0 9 9 4 ‘ ।
(&) B I -!- 0 I 9 ft a 9 K B4
g/ =} ।
(i) B 6 0 A 6 6 #
4 h ?7 8U •’[ 4 aA 8 9 \ 9\x ।
(H) > 6?7 W 9 = @ x , U8 8A ,
4 PR y > 6 ?7 @ B < (cognizable
non-cooperation) 6 B B4 y= B4 4
y= B4 , B } y W 9 6
?7 ~ ।
(+) > 6 ?7 ~ 6 # aA 8 9 \ 9† U A 7
o ‡ B4 , B I -!* 0 I 9 9† U (Terms of
Agreement) 0 } “ R f ƒ 0 B B aA 8 aR; oX
“R f 8 ।
(L) a - 6 (+) 0 @6 8 B4 B aR “ R f 0 }
@h , , 9 2a 9 K I -!" @h<

20352 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024

(G) 6 # Y aA 8 9 \ 9† U B4 B aB
•B I -!& @h< aA 8 8 kB • , g/
O 8, , 9 2 0 K+( ) < 9\ ।
(!-) aA 8 9 \ 9† U A7 ”B o‡ q 8U B
6 ?7 A7 2 @= , 60 I 9 2 o 6

!*। B W 6।― B W 6 B4 :; , <= :―
( ) B 2 •q B • ;
( ) > 6 ?7 B 6 2 8A < Y
;
( ) B B– # <~9 kB ;
(N) B > 6 ?7 ~ 9† U • 8U
A 6 B ;
(V) B aA 8 — 6 #
B [ 04; yR B 9 kB ;
(W) B @ ‰4 4 6 "-& 0 a -6 (L) 0 9 9\
6 •B ? 7 ;
([) (Confidentiality):
(!) 6 ?7 ~ B K 8 O
‚ B 0 g/ 8 • B @h9 y
aR; BX ‚ ;
(*) 6 ?7 ~ 2 <~9, 2 I I
B4 , 9 f @M 4 @6 @=
aA 8 — 0 ~‡ ‚ <4 ।
!"। = t˜।―(!) B B K > 6 ~ ?Z 6
= @ x M W A B4 9 @= 6
?7 4™ B4 g/ O 8 6 # } I 0
Œ8 A aB g/ 8 2 A @ B ।
(*) 6 # 9 B K< 9 B <, g/ 6
# B = š B [ @= 6 ?7 8 ›œ B4 , 8f
B B 9 @ X 0 A 2
@ B ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20353

(") 6 8f > 6 ?7 ~ •n B4 B
@h 6 8 @= aA 8 — B UB 0 ‹
B y x ।
!&। B I ।― (!) 4 2 04 69 @6 6 ?7
8U 9 B 6 !-% @ 6 i-,--- ( r B )K
0 @‹U i,--- ( jW B ) K B I B4 ।
(*) a - 6 (!) 0 I i-% O @h 9
• x 0 i-% ।
(") > 6 ?7 ~ 20 ~‡ <~9 YZ B4 "-
(f ) < 9\ B 04 6 @h< I B4 ।
!i। A 6 • 2 y।―(!) A 6 B O
7 } 2 9 A a x = ।
(*) A 6 6 Ÿ ?70 B 8U 6 ?7
W 4 0 B 9† U • B4 “R f 8

!H। B 2 BI ।―(!) 04 69 ' ' >
6 ? 7 ( o ) 69 , *-!*, @ m aR 69 a b , B B4 ।
(*) a - 6 (!) 0 @6 B 2, aR 69 @6 —
( ) X < ”B y x 04 69 @6 X ”B
B4 [ ‘ B4 ;
( ) @ ?Z <6 09 A ?7 B4 < aR 69 B B
4।
20354 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -!
[ 6 H 0 a - 6 (!) ¢/y]
> 6 ?7 0 I 9

[<= x } (√) W¥ ]
□ PQ 9 ( ), § -------, @r -----------
□ @ R 9 ( ), § -------, @r ------

9 ( ), @r ------

s S 4T
□ a / B s , r----------------, S 4T
□ t W (u v w ),

# : > 6 ?7 ।

WU #
} 40 :
• ¨ 2 K I / 9 4 © :
( ) 9:
( ) @r 9:
W 6 Œ 9 e :
99 O 8 K W 6 = p O 8
K O > 6 ? 7 @h9 :
A 7 •B:
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20355

W 6 K O 8 PR
# Aª p # ; 8PR
l m ; 0
@ x

8 /-

9:
} 40 m

9 --------------------- ,0 t N# [ <, a ‚ 9
2 • 9 ¨ 2 U।

8 /-

A y R/I 9 @ / 6
B {| 9 0 / 9:

} 40 :

¢/y: ( ) & (W ) x B4 ;
( ) x = I 6 W • B @ R
-" ( )}IK ;
( ) g/ a 9 @h« B A W 6
-@ • B@ R -" ( )}IK ;
(N) g/ O 8 J 9 K @h9 U & (W )
;
(V) 8 9 ।
20356 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -*
[ 6 H(&) ¢/y]

kB O 8 O e f

~9 .......................... :.......................

-----------------, @r --------------- 0 --------------- (


9) } 40 ------------------ ¨ ----------------------0 #--------------- 0 M
> 6 ?7 ------------- @f @ I B4 [।

8 /-

kB O 8 9B
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20357
I -"
[ 6 H 0 a - 6 (i) ¢/y]

> 6 ?7 @k f

~9 ........................... : .................

t W ( )

# : > 6 ?7 @k ।

----------------- @r ------------- 0 ( 9) ------------


-------------------------} 40 -------------- ¨ :-------------------- #©---------------
0 M > 6 ?7 ------------------ @f @ I [ ।
0 Y <= <= y x kB M" K 2 P R @k B4 ।

8 /-

kB O 8 9B

P R: ( ) O • X > 6 ?7 I 9"( ) K;
( ) K = I 6 W • B @ R
-" ( )}IK ;
( ) g/ a 9 @h« B I 6 -@
• B@ R -" ( ) } I K ;
(N) g/ O 8 J 9 K @h9 U & (W )
;
(V) 8 9 ।
20358 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -&
[ 6 H 0 a - 6 (H) 2 (+) ¢/y]
> 6 ?7 ‚ 8 M „

~9 < O 8 px } 40
K 9 9 @r
9
B4 [
(!) (*) (") (&) (i) (H) (+)

B B B ?7 ?Z/
9 9 ?Z /@ ?Z

(L) (G) (!-) (!!) (!*)


evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20359
I -i
[ 6 + ¢/y]

A 69

9 ------------, @r ----------------

~9 ............................ :.......................

------------------- 0 ------------------- } 40 ------------------------


0 #0 > 6 ?7 8 --------------- -------
A 6 B 9 2 B4 ।

8 /-
9
@r

@ M @h :
!। ---------------------
B
*। 9:
¨ :
"। t W (u v w )
,¬ ।
&। a 9
----------
20360 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -H
[ 6 L 0 a - 6 (!) 2 (") ¢/y]
W 6 99 8f > 6 ?7 M @h9 I 9

~9 ................................ :.......................

[<= x } ( √ ) W¥ ]
□ PQ 9 ( ), § -------,
@r -----------
□ @ R 9 ( ), § ----
---, @r ------
□ 9 ( ), @r ------
□ s , S 4T
□ a / B s , r----------------,
S 4T
□ t W (u v w ),
# : W 6 99 > 6 ?7
@h9 M ।

9( 9) ---------------- } 40 ---------------- ¨ ---------------


------------------ @r ----------------- 0 । # ---------------- 0
6 n o 9 -------------------- [।
9 08 --------------- # 99 > 6 ?7 9\ 9 99
W 4।
@ 0 , > 6 ?7 0 @h9 2 <~9 x M
[।

8 /-
9:
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20361
I -+
[ 6 L 0 a - 6 (&) ¢/y]

W 6 99 8f > 6 9 \ 9 ? 7 @h9
( O 8/ S 4TU 0 9)

~9 .................... :.......................

# : > 6 9 \ 9 ? 7 @h9 ।

---------------- @r ------------- 0 ( 9) -----------


} 40 -------------- 0 ------------ ----------- 8 6
# ------------ 99 <~9 x B4 2 > 6 ?7 M
@h9 B4 ।

8 /-
( O 8/ S 4TU 0 9)।
20362 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -L
[ 6 H 0 a - 6 (+) ¢/y ]

B 9 @ B

,¬ ।

~9 ......................... :.......................

# : B 9 ।

-------------- @r ------------ 0 ( 9) --------------


------ } 40 --------------- ¨ ------------------ 0 # ----------- 0 > 6
?7 8U ----------------------- X 8 --------------
B B4 ।

0 B *(…4) K 2 < @k B4 ।

: * (…4) K 2 < ।

8 /-

t W ( )
,¬ ।

@ M @h :
!। --------------, B ।

*। 9 , @r ---------।

"। 92¨ ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20363
I -G
[ 6 !! 0 a - 6 (*) ¢/y]
a 9 K9 9 B ‚W2 f

~9 -------------------- :.......................

a 9
:
@r :

# : --------------- } 40 -------------- # --------------- 0 > 6


?7 0 8f9 9 B ‚ ।
-f -------------- X > 6 ?7 0 K
04 = < B4 ।
0 # Y : ‚ M @h 6 B4 —
!। g/ 6 #0 K B4 [ ?
*। X 6 B4 [ ?
"। g/ # 6 /l m 6 9 :

# 9

0 tU a¯ A7 Y 9 9 M @h 6 B4 ।

8 /-

B
20364 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -!-
[ 6 !! 0 a - 6 (&) ¢/y]

a 9 K B O f

~9 ---------- :.......................

a 9
:
@r :

# : > 6 ?7 0 8 ।

------------------, } 40 ------------------- # ----------------


0 M > 6 ?7 [ । 04 # ?7 8U jB
: 8 K M @h 6 B4 ।

8 /-

B 9
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20365
I -!!
[ 6 !! 0 a - 6 (!) 0 I ( ) ¢/y]

> 699 A }

~9 ---------- :.......................

# : > 6 ?7 A।
---------------- @r --------------- 0 ( 9) -----------
------} 40 ---------------- ¨ ---------------- 0 #-------------- 0 > 6
?7 8U------------- [ ।
0 # 0 } A ---------- ----------------N} ----------- (x 9) 6
B4 ।

aR A ‚ 9 BB B2 M @h 6 B4 ।

8 /-

!। 9 6:

*। 9:
"। ¨ :
20366 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -!*
[ 6 !! 0 a - 6 (+) ¢/y]

> 6 ?7 “R f
> 6 ?7
“R :
9: a 9
} 40 : -
¨ : @r -

# ---------- 0 6 6 : # > 6
?7 M ---------- ।

#
6 # 8e-
!।
*।
"।
#
6 # 8e-
!।
*।
"।

------- ---------- 04 > 6 ?7


B 9 ।

9 , @r ----------, ---------- ---------- A 6


9 ।
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20367

W # : 6 •B ?7 2 6 9† U
a B —

!।
*।
"।

a 9 9† U A7 6

¯^vÿi/- 8 /-
( 9) 9
} 40 A 6

¨
8 /-
9
B
20368 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024
I -!"
[ 6 !! 0 a - 6 (L) ¢/y]
“ R f @k f

~9 ---------- :.......................

-!। t W ( ) ( W 6 99 8 f) [<= x } (√)


W¥ ]
¬ ।
-*। 9 □ s , J 9 K
@r -
-"। a 9 □ s /a - s / B s ,
-
@r -
-&। 9 □ S 4TU r----------------
} 40
¨ :
□ 9 , @r --------

□ @ R 9 ( ), §--
---, @r -----------
□ PQ 9 ( ),
§----- , @r -----------

# : > 6 ?7 “R f 8 @ B ।

---------- > 6 ?7 [ । g/ 8
W ~9 /• 6 ? 7 9† U • B ।

“ R !} <= <= y x kB M0 ° B4 ।

:“R ।
8 /-

B 9
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20369

I -!&
[ 6 !! 0 a - 6 (G) ¢/y]
> 6 ?79 † U@ B
~9 ---------- :.......................
-!। t W ( ) □ ( W 6 99 8 f) [<= x } (√)
W¥ ]
¬ ।
-*। 9 □ s , J 9 K
@r -
-"। a 9 □ s /a - s / B s ,
-
@r -
-&। 9 □ S 4TU , r----------------
} 40
¨ :
□ 9 ( ), @r --------
□ @ R 9 ( ), §------,

@r -----------
□ PQ 9 ( ),
§----- , @r -----------
# : > 6 ?7 9 † U@ B ।
---------- > 6 ?7 [ । :
6 ? 7 @ I B4 [ [ } (√) W¥ ]:
□ W a x B 4।
□ 9 6 a x B 4।
□ 9† U • B 4।
8 /-
B 9

~9

0 09 a 9
±( )।
20370 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024

( )

: !" # $, !&"! ' (/*+ , , *-*& ./ (।


0 , , 2 *&&- 4 / -"L/*-*&।— , 4 ,
*-*" (*-*" !* 4 ), @ m aR 4 a b , 0 6 +H 0 a -
6 (!) 0 7 89 , : 8, @=† @r 4 ,
*-!- (*-!- &* 4 ) 0 6 i 0 @6 N # @=† @r , @ m aR
@=† @r a b , ‘ aŒ 8U W
• aR @=† @r W y 9\ 9 @ a
y <~9 •n B4 !9, * 2 " Œ M !--%, &= Œ M
L-%, i9 Œ M +-%, H• Œ M H-%, +9 Œ M i-%, L9 Œ
M &-%, G9 Œ M "-% 0 !-9 Œ M *-% B B4
@y B , <= :—
:
( ) • } : • 8 O @h 9
B4 B , <= :—
(@) Y 4 , !GG& (!GG& !L 4 ) 0 @6 ²
‹ Y B4 B4 0 ³9 Y
4a K B4 ;
( ) ³9 y l d ,9 , 9 0 I ´ Y B4
;
(4) 4 • ‘ aŒ y µ B4 [ 04; 9 ,
< , 4 U aR @=† @r > 4a K x
y B <4 ;
(¶) aR @=† @r B > 4a K W
0 · ; aR @=† @r @ x B4 B4 ;
(a) U • S Y B4 ;
(¸) K @y B a PR > B B4 B4 ;
evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024 20371

( ) aR @=† @r • < •
A U , W , K,
9 B U ¢y aŒ 0 9¹, B 2 •B ‘
aŒ B4 eB • 04 J 6 º B4
;

( ) • } y <~9 •n B4 Œ B4 9 Œ <‡ 04
» X B J 6 º B4 ;

(N) 04 @h< @y B e > • 04


y= B4 , Œ O 7
@h 9 UB ;

(V) 4 , *-*" (*-*" !* 4 )0 6 +H 0 a -6 (i)


0 (H) B @M M 6 B4 ;

(W) # O 8 O • } a
g/ 4 A ' 9 B4 , g/ # aR
• } 04 7 @y B 4 ;0

([) "- , *-"i 9\ • y <~9 •n


y= B4 04 @6 @y B J 6 º B4 ।

y | :—04 “y <~9 •n” aR @=† @r


• < y B4 e B4 @ •n 4
T] 4 ।

*। 0 , ,2 !-&- 4 / /*-*-, : *i 9 W, *-*- 2 0 , ,2


!iG- 4 / -"&/*-*&, : *G 9, *-*& 0 ¼ B B4 0 aR;
B 2, : • •B 04 @6 O
@h 9 B4 [ ‘ B4 0 aB 8 f 04 @h ½ ! 0 h½
( ) ab @h 9 < U B4 , <= :—

( ) @=† @r 4 , *-!- (*-!- &* 4 )0 6 i


0 @6 N # @=† @r x > • >
• 4a K < B "- , *-*& 9\y <~9 •n
[;
20372 evsjv‡`k †M‡RU, AwZwi³, Ryb 27, 2024

( ) @=† @r 4 , *-!- (*-!- &* 4 )0 6 i


0 @6 N # @=† @r > > 4a K x aˆ‰
< B "- , *-*& 9\ @=† @r O 8
B “ R o B4 [।
"। 04 -! , 4, *-*& ./ ( B4 < B4 ।

~9

T B 9 m B9 ¾ { 9
W
@AU‡ Y A , @= 9
2
W ¿

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