1. Eg.Eg.nr. Ho$ [Z`m©V Ho$ [bE H$m¡Z nmÌ h¢ ?

CËnmXH$ [Z`m©VH$ Am¡a ì`mnmar [Z`m©VH$ ([Z`m©V KamZo/ì`mnma KamZo/à_wI ì`mnma KamZo) XmoZm|, Eg.Eg.nr. H$m [Z`m©V ~§½bmXoe `m AÝ` [H$gr Xoe _| H$aZo Ho$ [bE nmÌ h¢&

2. nÕ[V Š`m h¡ ?

(i) BÀNwH$ [Z`m©VH$ H$mo [dXoe ì`mnma _hm[ZXoemb`, dm[UÁ` _§Ìmb`, CÚmoJ ^dZ, ZB© [Xëbr Ûmam Ámmar nÕ[V nw[ñVH$m Ho$ [ZYm©[aV ànÌ (n[a[eï XXXVIII) _| EgEgnr Cd©aH$ Ho$ [Z`m©V Ho$ [bE AmdoXZ àñVwV H$aZm hmoVm h¡& [Z`m©VH$ H$mo g§~§[YV [Z`m©V g§dÕ©Z n[afX Ûmam àXËV n§ÁmrH$aU-gh-gXñ`Vm à_mUnÌ (AmagrE_gr ) g§»`m ^r àñVwV H$aZm hmoVm h¡& SrÁmrE\$Qr Ûmam J[RV [Z`m©V bmBg|g g[_[V [Z`m©V-bmBg|g Ámmar H$aZo Ho$ [bE `mo½`Vm Ho$ AmYma na Eogo AmdoXZ-nÌm| na [dMma H$aVr h¡& 

(ii) [dXoer ì`mnma _hm[ZXoemb` EgEgnr Ho$ [Z`m©V Ho$ [bE àemg[ZH$ [d^mJ AWm©V² Cd©aH$ [d^mJ Ho$ AZmn[ËV à_mU-nÌ (EZAmogr) Ámmar H$aZo Ho$ ~mX hr [Z`m©V bmBg|g g[_[V (B©Ebgr) Ho$ g_j Eogo AmdoXZm| H$mo [dMma Ho$ [bE àñVwV H$aVm h¡&

(iii) AZmn[ËV à_mU-nÌ Ho$ Ámmar hmZo _| [dbå~ go ~MZo Ho$ [bE AmdoXH$ [Z`m©V bmB©g|g Ámmar H$aZo Ho$ [bE [dXoe ì`mnma _hm[ZXoemb`, dm[UÁ` _§Ìmb`, CÚmoJ ^dZ, ZB© [Xëbr H$mo VWm AZmn[ËV à_mU-nÌ Ámmar H$aZo Ho$ [bE Cd©aH$ [d^mJ H$mo gmW-gmW AmdoXZ H$a gH$Vm h¡&

3. Cd©aH$ [d^mJ go AZmn[ËV à_mU-nÌ àmá H$aZo Ho$ [bE AmdoXZ nÌ Ho$ gmW g§b¾ [H$E ÁmmZo dmbo Ano[jV XñVmdoÁm

H$. CËnmXH$ [Z`m©VH$ Ûmam

(H$) [dXoer IarXXma go [Z`m©V AmXoe H$r n¸$r ZH$b [Ámg_| _mÌm, JwUdËVm [d[e[ï`m|, Xa/_r.QZ, gwnwX©Jr AZwgyMr Am[X AWdm An[adV©Zr` gmI-nÌ Xem©`m J`m hmo&

(I) CËnmXH$ [Z`m©VH$ Ho$ _w»` H$m`©H$mar Ûmam [d[YdV-hñVmj[aV EH$ dMZnÌ [H$ [Z`m©V [H$E ÁmmZo dmbr EgEgnr H$r _mÌm na Xoe _| EgEgnr H$r [~HŒ$r na JŒmø H$moB© [a`m`V/amÁmghm`Vm H$m Xmdm Zht [H$`m ÁmmEJm&

Bgr àH$ma H$m EH$ dMZnÌ [dXoe ì`mnma _hm[ZXoemb` Ho$ H$m`m©b` _| AmdoXZ XoVo g_` àñVwV [H$E ÁmmZo H$r Amdí`H$Vm hmoJr&

(J) AÚVZ [ñW[V g[hV [nNbo VrZ df© Ho$ Xm¡amZ g§`§Ì H$r ñWm[nV j_Vm àma§[^H$ ñQm°H$, EgEgnr Ho$ CËnmXZ Am¡a [~HŒ$r go g§~§[YV Am§H$‹So &

(K ) [ZåZ[b[IV H$mo Xem©Vo hwE EH$ [ddaU:

(i) [Z`m©V KamZo Ho$ Ám[aE [Z`m©V Ho$ [bE nhbo go [ZYm©[aV EgEgnr H$r _mÌm VWm dmñVd _| Amny[V© H$r JB© [Z`m©V H$r _mÌm; Am¡a

(ii) CZHo$ AnZo AZmn[ËV à_mUnÌ/[Z`m©V bmBg|g na [Z`m©V H$r AZw_V _mÌm VWm dmñVd _| [Z`m©V H$r JB© _mÌm&

(S.) AmdoXZ H$r g§drjm Ho$ g_` Ano[jV AÝ` H$moB© g§~§[YV gyMZm&

I. ì`mnmar [Z`m©VH$/[Z`m©V KamZo/ì`mnma KamZo/à_wI ì`mnma KamZo Ûmam

(H$) [dXoer IarXXma go [Z`m©V AmXoe H$r n¸$r ZH$b [Ámg_| _mÌm, JwUdËVm [d[e[ï`m|, Xa/_r.QZ, gwnwX©Jr AZwgyMr Am[X AWdm An[adV©Zr` gmI-nÌ Xem©`m J`m hmo&

(I) CËnmXH$ [Z`m©VH$ Ho$ _w»` H$m`©H$mar Ûmam [d[YdV-hñVmj[aV EH$ dMZnÌ [H$ [Z`m©V [H$E ÁmmZo dmbr EgEgnr H$r _mÌm na Xoe _| EgEgnr H$r [~HŒ$r na JŒmø H$moB© [a`m`V/amÁmghm`Vm H$m Xmdm Zht [H$`m ÁmmEJm&

Bgr àH$ma H$m EH$ dMZnÌ [dXoe ì`mnma _hm[ZXoemb` Ho$ H$m`m©b` _| AmdoXZ XoVo g_` àñVwV [H$E ÁmmZo H$r Amdí`H$Vm hmoJr&

(J) CËnmXH$ Amny[V©H$Vm© Ho$ gmW [Z`m©V hoVw EgEgnr H$r Amny[V© H$aZo H$r dMZ~ÕVm g§~§Yr g_Pm¡Vm&

(K) EgEgnr Amny[V©H$Vm© Ho$ _w»` H$m`©H$mar Ûmam [d[YdV-hñVmj[aV EH$ dMZnÌ [H$ [Z`m©V [H$E ÁmmZo dmbr EgEgnr H$r _mÌm na Xoe _| EgEgnr H$r [~HŒ$r na JŒmø H$moB© [a`m`V/amÁmghm`Vm H$m Xmdm Zht [H$`m ÁmmEJm&

Bgr àH$ma H$m EH$ dMZnÌ [dXoe ì`mnma _hm[ZXoemb` Ho$ H$m`m©b` _| AmdoXZ XoVo g_` àñVwV [H$E ÁmmZo H$r Amdí`H$Vm hmoJr&

(S) nyd© AZmn[ËV/[Z`m©V bmBg|g, `[X H$moB© hmo, Ho$ H$m`m©Ýd`Z _| àJ[V&

(M) AmdoXZ H$r g§drjm Ho$ g_` Ano[jV AÝ` H$moB© g§~§[YV gyMZm&

4. EH$ ~maJr EgEgnr H$m [Z`m©V H$aZo Ho$ [bE AZw_o` _mÌm

EH$ ~maJr EgEgnr H$r A[YH$V_ 20,000 _r0 QZ _mÌm H$m [Z`m©V H$aZo Ho$ [bE AZmn[ËV à_mU-nÌ [X`m ÁmmVm h¡&

5. [Z`m©VH$ Ho$ Xm[`Ëd ?

(i) H§$nZr H$mo [Z`m©V bmBg|g Ho$ Ámmar hmoZo H$r VmarI go Nh _hrZo H$r Ad[Y Ho$ AÝXa [Z`m©V AmXoe H$mo nyam H$aZm hmoVm h¢& Bg Ad[Y H$mo ~‹TmZo H$r ñdrH¥$[V nyU© Am¡[MË` XoZo Ho$ ~mX Cd©aH$ [d^mJ H$r [g\$m[ae na hr Xr ÁmmEJr&

(ii) gm_JŒr [Z`m©VH$ Ûmam Xem©B© JB© JwUdËVm [d[e[ï`m| Ho$ AZwên hmoZr Mm[hEm&

(iii) `[X [Z`m©VH$ EgEgnr H$m CËnmXH$ h¡ Vmo dh `h gw[Z[íMV H$aoJm [H$ EgEgnr Ho$ dm[f©H$ CËnmXZ H$m H$_ go H$_ 50% Kaoby InV Ho$ [bE ~oMm J`m hmo& 

(iv) [Z`m©V _yë` Kaoby InV hoVw hmoZo dmbr BgH$r gm_mÝ` [~HŒ$r go H$_ Zht hmoZm Mm[hE&

6. EgEgnr Ho$ [Z`m©V Ho$ [bE ~mX Ho$ AZmn[ËV à_mUnÌ/[Z`m©V bmBg|g Ho$ [bE [Z`m©VH$ H$r nmÌVm 

(i) EgEgnr Ho$ [Z`m©V Ho$ [bE ~mX Ho$ AZmn[ËV à_mU-nÌ Ho$ [bE AZwamoY H$aZo na CËnmXH$ [Z`m©VH$ AWdm ì`mnmar [Z`m©VH$ Ûmam nhbo àm[YH¥$V _mÌm Ho$ 75% H$m [Z`m©V H$aZo Ho$ ~mX hr [dMma [H$`m ÁmmEJm&

(ii) `h [H$, \$_© Ûmam [Z`[_V ên go Ano[jV _m[gH$ [dda[U`m§ Xr Ámm ahr hm|&

7. [Z`m©V bmBg|g àmá H$aZo Ho$ ~mX àñVwV H$r ÁmmZo dmbr [ddaUr

(i) ì`mnmar [Z`m©VH$ [H$E JE [Z`m©V Ho$ g§~§Y _| CgHo$ ~mX Ho$ _hrZo H$r10 VmarI VH$ _m[gH$ [ddaUr àñVwV H$aoJm&

(ii) CËnmXH$ Amny[V©H$Vm© ^r ì`mnmar [Z`m©VH$ H$mo CËnmXZ Am¡a [Z`m©V Ho$ [bE Xr JB© _mÌm Ho$ g§~§Y _| _m[gH$ [dda[U`m§ CgHo$ ~mX Ho$ _hrZo H$r 10 VmarI VH$ [Z`[_V ên go àñVwV H$aoJm&

(iii) CËnmXH$ [Z`m©VH$ CgHo$ AnZo Zm_na Ámmar AZmn[ËV à_mUnÌ/[Z`m©V bmBg|g Ho$ g§~§Y _| CËnmXZ, [Z`m©V Am[X H$r _m[gH$ [ddaUr ~mX Ho$ _hrZo H$r 10 VmarI VH$ [Z`[_V ên go àñVwV H$aoJm&

(iv) [dda[U`m§ Cd©aH$ [d^mJ, emór ^dZ, ZB© [Xëbr _| Ada g[Md VWm [ZXoeH$ (Cd©aH$), H¥$[f Am¡a ghH$m[aVm [d^mJ, H¥$[f ^dZ, ZB© [Xëbr H$mo ^oÁmr ÁmmZr Mm[hE&

8. Cd©aH$ [d^mJ _| g§[dXm/ghm`H$ A[YH$mar

A[V[aŠV ÁmmZH$mar AWdm ñnïrH$aU AWdm ghm`Vm Ho$ [bE Cd©aH$ [d^mJ _| lr Eg.Eb. ~ÁmmÁm, Cn g[Md go gånH©$ [H$`m Ámm gH$Vm h¡& do H$_am Z§. 205 "Sr" [d§J, emór ^dZ, ZB© [Xëbr _| Xya^mf g§»`m 3389364 na CnbãY h§¡&