2. pajak ... himawan estu bagijo (januari 2011)

5/13/2018 2. Pajak ... Himawan Estu Bagijo (Januari 2011) - slidepdf.com

http://slidepdf.com/reader/full/2-pajak-himawan-estu-bagijo-januari-2011 1/19

69

_FAFL EFK YGUYMIWTM EFGYFH TGIFCFM TWBIGY

_GKEF_FUFK EFGYFH (TUWEM LFTWT EM LFIW_FUGK*

LJUF EFK _GBGYMKUFH _YJ_MKTM EM AFSF UMBWY-

Hmbfsfk Gtuw Ifcmaj

If`muifkcef Imefkc Hwlwb efk Ljktumuwtm _yjpmktm Afsf Umbwy

g"bfm` 1 O}fhjj+djb

FITUYFL

Bgkwywu Ky hwlwb+ 98 9??= tgumfp pgbgymkufh efgyfh fufw _yj~mgkdg thj`we bgkafem yg`f} pgyfuwyfk

tfaf bgyglf `jlf` ugkufkc _fafl efk Yguymiwtm+ Iftmt yg~mtm pfef ewf f`ftfk pgyufbf ugkufkc ufymn efk

sfluw< lgewf ifuft wkuwl bgkcfbim` wfkc efym nmtlwt+ Wkuwl bgkdfpfm ufycgu fkccfyfk pgbgymkufh

tgugbpfu hfywt ygpfme`} bgyg~mtm tgbwf pgyfuwyfk efgyfh+ Igyeftfylfk f`ftfk mkm pgkg`mumfk mkm flfk

bwkdw` pjtmtm _fafl Efgyfh efk Yguymiwtm Efgyfh igywywtfk egkcfk Fkccfyfk+ Efuf flfk bgkwkawllfk

uygk pfafl efk yguymiwtm nyfjb 9??3 9??8 efk 9??=+Lfuf Lwkdm1 _fafl Ygtuymiwtm _gbgymkufhfk Efgyfh

FITUYFDU

Fddjyemkc uj `fs Ky+ 98, 9??=, g~gy} `jdf` cj~gykbgku jy pyj~mgkdg thj`we ig f awtu uhg} `jdf`

ygcw`fumjk yg`f} jk Ufx fke Yguymiwtm+ Uhg yg~mtmjk iftg jk usj ygftjk, nmytu, fijwu ufymnn fke uhg tgdjke,

umbg `mbmut uj uflg tjbg bjkg} nyjb nmtdwt+ Uj ygfdh f ufycgu jn Iwecgumkc, `jdf` cj~gykbgku thjw`e ig

ygpfme`} yg~mtg f`` uhg `jdf` ygcw`fumjk+ Iftg jk uhmt ygftjk, uhmt ygtgfydh sm`` thjs wp uhg pjtmumjk jn @jdf`

Ufx fke Yguymiwtm egf`mkc smuh @jdf` Iwecgumkc+ Uhg efuf sm`` thjs uhg uygke jn ufx fke yguymiwtm, nyfjb

9??3, 9??8, fke 9??=+

Lg}sjyet1 Ufx, Yguymiwtm fke `jdf` cj~gykbgku+

_GKEFHW@WFK

_gkfuffk pgywkefkc"wkefkcfk em imefkc

lgwfkcfk kgcfyf em`flwlfk pgywifhfk egkcfk

emugufplfkk}f Wkefkc"wkefkc Kjbjy 98 Ufhwk

9??= ugkufkc _fafl efk Yguymiwtm Efgyfh (@gbifyfk

Kgcfyf Ufhwk 9??= Kj+ 64? Ufbifhfk @gbifyfk

Kgcfyf Kjbjy 7?5=- tg`fkawuk}f emtgiwu WW _fafl

efk Ygumiwtm Efgyfh pfef ufkccf` 67 Tgpugbigy

Ufhwk 9??=+ Agkmt pfafl efk yguymiwtm efgyfh }fkc

emfuwy ef`fb Wkefkc"Wkefkc _fafl efk Yguymiwtm

Efgyfh }fkc ̀ fbf twefh umefl bgbfefm ̀ fcm egkcfk

lgiwuwhfk efgyfh+ _gbwkcwufk fuft pfafl efk

yguymiwtm efgyfh igyeftfy wkefkc"wkefkc }fkc ̀ fbf

umefl bgbfefm ef`fb bgkewlwkc pgkmkclfufk

pgkefpfufk ft`m efgyfh (tg`fkawuk}f emtgiwu _FE-

tghmkccf efgyfh tg`f`w bgkwkccw igtfyfk Efkf

F`jlftm Wbwb (tg`fkawk}f emtgiwu EFW- wkuwl

bgbimf}fm pgk}g`gkccfyffk wywtfk jujkjbm+ Tg`fmk

muw efgyfh ifk}fl bgywbwtlfk pfafl efk yguymiwtm

efgyfh }fkc igyugkufkcfk egkcfk pymktmp gnmtmgktm

lgbwefhfk mk~gtuftm bjim`mtftm pgkewewl efk

ifyfkc fkufy efgyfh+

Lgyfkclf ugjym hwlwb bgkgbpfulfk nwkctm_gyef ugkufkc _fafl efk Yguymiwtm ef`fb pgk}g`gkc"

cfyffk pgbgymkufhfk efgyfh pfef nwkctm fkccfyfk

nwkctm pgkcfuwyfk efk nwkctm emtuymiwtm (_hm`mpwt

B+ Hfeajk 6==71 98-+

Nwkctm pgyufbf pgyef pfafl efk yguymiwtm

fef`fh nwkctm fkccfyfk }fkc gyfu lfmufkk}f egkcfk

nwkctm pgygkdfkffk+ Egkcfk nwkctmk}f }fkc

egbmlmfk bflf pfafl efk yguymiwtm bgbpwk}fm

pjtmtm }fkc tuyfugcmt ifcm lgcmfufk pgbifkcwkfk

}fkc emmkcmklfk em efgyfh+ Lgcfcf`fk bgbgkwhm

ufycgu pgkgymbffk tgtwfm egkcfk fkccfyfk flfk

igypgkcfywh ugyhfefp pg`fltfkffk pgygkdfkffk

pgbifkcwkfk }fkc ug`fh emugufplfk+ Bwfyf

flhmy tgbwfk}f mkm fef`fh lgcfcf`fk ifcm efgyfh

ef`fb bg`fltfkflfk bmtmk}f bgkcgbifkclfk

efk bgkmkclfulfk pgbifkcwkfk ef`fb yfkclf

lgtgafhugyffk yfl}fu em efgyfh+

Nwkctm lgewf pgyef pfafl efk yguymiwtm tghw"

iwkcfk egkcfk fkccfyfk fef`fh nwkctm pgkcfuwyfk+

Ef`fb hf` mkm pgbgymkufh efgyfh hfywt bgkgufplfk

pgkcfuwyfk }fkc ag`ft ugkufkc agkmt bfwpwk

igtfyk}f ufymn pfafl efk yguymiwtm }fkc emigifklfk

lgpfef yfl}fu+ _gkcfuwyfk }fkc emuwfkclfk ef`fb

pgyef hfywt efpfu bgkafbmk lgpftumfk hwlwb ifcmyfl}fu em efgyfh+ Bflkf lgpftumfk hwlwb ef`fb

_fafl efk Yguymiwtm Efgyfh tgifcfm Twbigy _gkefpfufk Efgyfh +++



64

_ GYT_GLUMN ^j`wbg X^M Kj+ 6 Ufhwk 9?66 Gemtm Afkwfym

nwkctm pgkcfuwyfk fef`fh umefl ij`gh fef uwbpfkc

umkemh fkufyf tgiwfh agkmt pfafl fufw yguymiwtm

`fmkk}f }fkc emmlwum egkcfk lgag`ftfk sgsgkfkc

pgbgymkufh pyj~mktm efk sgsgkfkc lfiwpfugk fufw

ljuf+Nwkctm lgumcf pgyef pfafl efk yguymiwtm tgifcfm

mktuywbgk fkccfyfk fef`fh nwkctm emtuymiwtm+ _gbef

bgbfmklfk pgyfk tgifcfm nftm`mufujy }fkc ifml

ef`fb emtuymiwtm lgk}fbfkfk lgpfef yfl}fu egkcfk

pymktmp ‐tf`mkc ewlwkc‒ (twitmem tm`fkc-+ _gyfkfk mkm

umefl efpfu ̀ gpft efym yftmjkf`muft ‐pymktmp lgfem`fk‒

ef`fb pyjtgt emtuymiwtm pgkmlbfufk nftm`muft }fkc

emimf}fm efym pfafl efk yguymiwtm+

Ef`fb Wkefkc"Wkefkc _fafl efk Yguymiwtm

Efgyfh 9??= ug`fh emugufplfk igigyfpf agkmt pfafl

efgyfh }fkc efpfu empwkcwu j`gh efgyfh+ Agkmt pfafl ugytgiwu fkufyf `fmk1 _gyufbf, _fafl Hjug`

efk Ygtujyfk< Lgewf, _fafl Hmiwyfk< Lgumcf,

_fafl Ygl`fbg< Lggbpfu, _fafl _gkgyfkcfk Af`fk<

Lg`mbf, _fafl _gkcfbim`fk efk _gkcg`j`ffk Ifhfk

Cf`mfk Cj`jkcfk D< Lggkfb, _fafl _gbfknffufk

Fmy Ifsfh Ufkfh efk Fmy _gybwlffk+

Tg`fmk agkmt pfafl em fuft pgbgymkufh efgyfh

em`fyfkc bg`flwlfk pwkcwufk ~meg _ftf` 9 f}fu

(4- efk amlf pjugktmk}f lwyfkc bgbfefm awcf umefl

pgy`w em`flwlfk pgbwkcwufk ~meg _ftf` 9 f}fu (5-+

_jtmtm em`gbfumt ugyefpfu pfef ljkuglt lgugkuwfk mkmtfkcfu bgbifuftm lygftm efgyfh }fkc ef`fb ygf`muft

tgymkc em`flwlfk efk em tmtm `fmk hf` mkm dwlwp

bgbigymlfk pgy`mkewkcfk hwlwb ifcm yfl}fu wkuwl

umefl empwkcwu igyifcfm agkmt pfafl efgyfh }fkc

umefl bgbpwk}fm ~f`memuft kjybfumn efk `gcmumbftm

efym bft}fyflfu+

Tgbgkufyf muw pgkgufpfk agkmt Yguymiwtm }fkc

igy`flw wkuwl twfuw efgyfh ef`fb hf`"hf` ugyugkuw

hfywt tfbf+ _ymktmp lgfem`fk hfywt emigy`flwlfk

ef`fb bgkgufplfk agkmt yguymiwtm+ _gkgufpfk

igy`flwk}f agkmt yguymiwtm empgkcfywhm j`gh ewf

nflujy wufbf }fmuw nflujy twbigy ef}f f`fb

(cgjcyfnmt- efk nflujy twbigy ef}f bfkwtmf }fkc

flfk bgkafem jiagl efk sfami yguymiwtm+ Bgtlmpwk

Wkefkc"Wkefkc _fafl efk Yguymiwtm Efgyfh ug`fh

bgkgufplfk agkmt Yguymiwtm tgifcfmbfkf emfuwy

ef`fb _ftf` 6?8 f}fu (6- pgkgyfpfk em bftmkc"

bftmkc efgyfh flfk igyigef"igef tgtwfm egkcfk

lgbfbpwfk }fkc fef em efgyfh ugytgiwu+ _gkefpfufk

efgyfh efym twbigy yguymiwtm mkm igycfkuwkc pfef

tgigyfpf dgpfu efk ugpfu fpfyfu pgbgymkufh em

efgyfh bgk}wtwk tuyfugcm pgkfymlfkk}f+

Jiagl yguymiwtm fef`fh igyifcfm agkmt aftfugyugkuw }fkc emtgemflfk j`gh pgbgymkufh efgyfh+

Kfbwk umefl tgbwf agkmt aftf }fkc emigymlfk j`gh

pgbgymkufh efgyfh efpfu empwkcwu yguymiwtm+ Hf`

ugytgiwu ugkuwk}f igylfmufk egkcfk pgyumbifkcfk

tjtmtf` gljkjbm `f}fl fufw umefl emafemlfk jiagl

yguymiwtm+ Aftf ugytgiwu bgkwywu lgugkuwfk _ftf`6?8 f}fu (6- Wkefkc"Wkefkc _fafl efk Yguymiwtm

Efgyfh emigeflfk lgef`fb1 _gyufbf, Aftf Wbwb<

Lgewf, Aftf Wtfhf< Lgumcf, _gymqmkfk Ugyugkuw+

Igy`flwk}f wkefkc"wkefkc ifyw mkm ugkuw

bgkafem fkcmk tgcfy ifcm efgyfh wkuwl igytgbfkcfu

bg`flwlfk igyifcfm pgkfuffk lgbif`m pyjewl

hwlwb efgyfh }fkc bgkcfuwy ugkufkc pfafl efk

yguymiwtm+ Wkuwl bg`flwlfk pgkfuffk ugytgiwu

ugkuw hfywt bgbpgyhfumlfk igyifcfm hf` }fkc ug`fh

emfuwy ef`fb igyifcfm pftf` ef`fb Wkefkc"Wkefkc

Kjbjy 98 Ufhwk 9??=+ Wkuwl hf` mkm bflf hfywtempgyhfumlfk lgugkufk _ftf` 63= efk _ftf` 68?

}fkc bgkcfuwy tgifcfm igymlwu1 _fef tffu Wkefkc"

wkefkc mkm igy`flw _fafl efk Yguymiwtm }fkc bftmh

ugywufkc igyeftfylfk _gyfuwyfk Efgyfh bgkcgkfm

_fafl _yj~mktm tgifcfmbfkf embfltwe ef`fb _ftf`

9 f}fu (6- efk agkmt pfafl lfiwpfugk fufw ljuf

tgifcfmbfkf embfltwe ef`fb _ftf` 9 f}fu (9-

efk _gyfuwyfk Efgyfh ugkufkc Yguymiwtm bgkcgkfm

agkmt Yguymiwtm Aftf Wbwb tgifcfmbfkf embfltwe

ef`fb _ftf` 66? f}fu (6- agkmt yguymiwtm Aftf Wtfhf

tgifcfmbfkf embfltwe ef`fb _ftf` 693 efk agkmtyguymiwtm _gymqmkfk Ugyugkuw tgifcfmbfkf embfltwe

ef`fb _ftf` 656 tgpfkafkc umefl emfuwy ef`fb

_gyfuwyfk Efgyfh }fkc igytfkclwufk bftmh efpfu

emufcmh tg`fbf afkclf sfluw 7 (ufhwk- ugyhmuwkc

tgafl tffu ugywufkc+

_ftf` 68? (6- _gyfuwyfk Efgyfh ugkufkc _fafl

Efgyfh bgkcgkfm agkmt _fafl pyj~mktm tgifcfmbfkf

embfltwe ef`fb _ftf` 9 f}fu (6- efk agkmt _fafl

lfiwpfugk*ljuf tgifcfmbfkf embfltwe ef`fb _ftf`

9 f}fu (9- bftmh ugufp igy`flw wkuwl afkclf sfluw

9 (ewf- ufhwk tgig`wb emigy`flwlfkk}f _gyfuwyfk

Efgyfh }fkc ifyw igyeftfylfk Wkefkc"wkefkc

mkm< (9- _gyfuwyfk Efgyfh ugkufkc yguymiwtm Efgyfh

agkmt Yguymiwtm Aftf Wbwb tgifcfmbfkf embfltwe

ef`fb _ftf` 66? f}fu (6- agkmt Yguymiwtm Aftf Wtfhf

tgifcfmbfkf embfltwe ef`fb _ftf` 693 efk agkmt

Yguymiwtm _gymqmkfk Ugyugkuw tgifcfmbfkf embfltwe

ef`fb _ftf` 656 bftmh ugufp igy`flw wkuwl afkclf

sfluw 9 (ewf- ufhwk tgig`wb emigy`flwlfkk}f

_gyfuwyfk Efgyfh }fkc ifyw igyeftfylfk Wkefkc"

wkefkc mkm+

Bgkdgybfum mtm lgugkuwfk pgyf`mhfk ef`fb

Wkefkc"Wkefkc Kjbjy 98 Ufhwk 9??= ugytgiwubflf umefl efpfu emufsfy `fcm ifhsf afkclf sfluw



65

igy`flwk}f pgyef pfafl efk yguymiwtm fef`fh 9 (ewf-

ufhwk+ Afem tmfp fufw umefl pgbgymkufh efgyfh hfywt

bgkchgkumlfk tgbwf agkmt pgbwkcwufk pfafl efk

yguymiwtm }fkc umefl tgtwfm egkcfk lgugkuwfk em fuft+

_gybftf`fhfkk}f fpflfh pgkchgkumfk pgbwkcwufkugytgiwu bgkwkccw pgyef }fkc ifyw:

Igyeftfy wyfmfk ugytgiwu em fuft bflf pgy"

bftf`fhfk lfamfk mkm emywbwtlfk tgifcfm igymlwu1

‐Ifcfmbfkflfh pjuygu pjugktm _fafl efk Yguymiwtm

Efgyfh ugyhfefp lgbfbpwfk lgwfkcfk efgyfh:‒

_FAFL EFK YGUYMIWTM EFGYFH

_fafl efk Yguymiwtm efgyfh bgywpflfk ifcmfk

pgkefpfu }fkc tuyfugcmt ifcm efgyfh wkuwl imf}f

pgk}g`gkccfyffk pgbgymkufhfk+ Ef`fb wpf}f

bgkcg`j`f wywtfk pgbgymkufhfk efgyfh }fkc`fhmy tgifcfm ljktglsgktm jujkjbm efgyfh hfywt

bfbpw bgkcwbpw`lfk wfkc tgifcfm mktuywbgk

pgbimf}ffk+ Igyeftfylfk Wkefkc"Wkefkc _gbg"

ymkufh Efgyfh emfuwy pgbifcmfk wywtfk }fkc

tmnfuk}f sfami efk wywtfk }fkc tmnfuk}f pm`mhfk

}fkc hfywt emtg`gkccfyflfk j`gh pgbgymkufh

efgyfh+ Tgdfyf tlgbfumt pj`f pgbifcmfk wywtfk

ugytgiwu fef`fh tgifcfm igymlwu1

Ufuf lg`j`f lgpgbgymkufhfk em efgyfh hfywt

emfyfhlfk wkuwl bgk}g`gkccfyflfk wywtfk }fkc

bgkafem lgsgkfkcfk efgyfh+ Wywtfk pgk}g`gkcfyffk

efgyfh ugyifcm lg ef`fb wywtfk sfami }fkc igywpf

pg`f}fkfk eftfy efk wywtfk pm`mhfk+ _gkcfuwyfk

`gimh ymkdm ugkufkc pg`fltfkffk wywtfk efgyfh mkm

emugufplfk ef`fb _gyfuwyfk _gbgymkufh Kjbjy

43 Ufhwk 9??8 ugkufkc _gk}g`gkccfyffk Wywtfk

_yj~mktm efk Wywtfk Lfiwpfugk fufw Ljuf+

Wkuwl bfbpw bgbimf}fm pg`fltfkffk wywtfk

ugytgiwu bflf pgbgymkufh efgyfh emigym sgsgkfkc

bg`flwlfk pgbwkcwufk }fkc igywpf pfafl efk fufw

yguymiwtm efgyfh tgifcfmbfkf emfuwy ef`fb Wkefkc"

Wkefkc Kjbjy 44 Ufhwk 9??5+ Ef`fb Wkefkc"

Wkefkc Kjbjy 49 Ufhwk 9??5 awcf emk}fuflfktgdfyf ugcft ef`fb lgugkuwfk _ftf` 673+

Twbigy pgkefpfufk efgyfh ugyemym fuft1 _gyufbf,

pgkefpfufk ft`m efgyfh }fkc tg`fkawuk}f emtgiwu

_FE }fmuw1 (6- hftm` pfafl efgyfh< (9- hftm` yguymiwtm

efgyfh< (4- hftm` pgkcg`j`ffk lglf}ffk efgyfh }fkc

empmtfhlfk< efk (5- `fmk"`fmk _FE }fkc tfh< Lgewf,

efkf pgymbifkcfk< efk Lgumcf, `fmk"`fmk pgkefpfufk

efgyfh }fkc tfh+

Igyeftfy lgugkuwfk _ftf` 673 Wkefkc"Wkefkc

Kjbjy 49 Ufhwk 9??5 mkm tg`fkawuk}f pgbgymkufh

efgyfh bg`flwlfk wpf}f pgbwkcwufk pfafl efk yguymiwtm efgyfh+ Fcfy pgbwkcwufk muw umefl

bgkmbiw`lfk pgybftf`fhfk ifcm yfl}fu em efgyfh

bflf emfuwy ef`fb Wkefkc"wkefkc ugkufkc pfafl

efk yguymiwtm efgyfh+ Tffu mkm wkefkc"wkefkc }fkc

emigy`flwlfk fef`fh Wkefkc"Wkefkc Kjbjy 98

Ufhwk 9??= ugkufkc _fafl efk Yguymiwtm Efgyfh+

Hftm` pwkcwufk pfafl efk yguymiwtm efgyfh

bgkafem twbigy wufbf pgkefpfufk ft`m efgyfh+

Tg`fkawuk}f _FE bgkafem mkemlfujy lgigyhftm`fk

lmkgyaf pgbgymkufhfk efgyfh }fkc pfef flhmyk}f

flfk bgkafem lglwfufk wufbf ef`fb bgkewlwkc

F_IE (lhwtwtk}f _gkefpfufk Efgyfh-+

_gyuwbiwhfk _FE ugyhfefp _gkefpfufk

Efgyfh em Lfiwpfugk @fbjkcfk

Ljkemtm Lfiwpfugk @fbjkcfk tffu mkm emlgkf`

tgifcfm Lfiwpfugk }fkc twltgt ef`fb bgkmkclfulfk

pgyuwbiwhfk gljkjbm bft}fyflfuk}f+ _gylgb"

Cfbify 6

Tlgbf _gbifcmfk wywtfk _gbgymkufh igyeftfy WW Kjbjy 49 Ufhwk 9??5




67


ifkcfk pgkefpfufk ft`m efgyfhk}f pwk igyifkemkc

`wywt egkcfk pgkmkclfufk igtfyfk F_IEk}f+ Hf`

mkm bgkwkawllfk ifhsf _gbgymkufh Lfiwpfugk

@fbjkcfk iglgyaf lgyft wkuwl efym ufhwk lg ufhwk

bgkmkclfulfk awb`fh pgkgymbffk efym tglujy pfafl efk yguyiwtm+ Ef`fb Ufig` 6+ Igymlwu efpfu

em`mhfu pgylgbifkcfk pgkefpfufk efym tglujy

_FE ufhwk 9??3 9??8 efk 9??= emifkemkclfk

egkcfk pgkefpfufk efgyfh pfef ufhwk }fkc tfbf+

_gkmkclfufk pgkefpfufk efgyfh pftum tg`f`w ugyafem

em efgyfh ugufpm umefl tg`f`w hf` muw emifygkcm

egkcfk lgkfmlfk pgkefpfufk ft`m efgyfh+ J`gh

tgifi muw `f}fl amlf @fbjkcfk emlfugcjymlfk

tgifcfm Lfiwpfugk }fkc igyuwbiwh pgtfu efk

igyhftm` ef`fb pg`fltfkffk jujkjbm efgyfh+

_gyuwbiwhfk _fafl Efgyfh

Em Lfiwpfugk @fbjkcfk ugyefpfu igyifcfm agkmt

pfafl efgyfh }fkc tgig`wb igy`flwk}f Wkefkc"

Wkefkc Kjbjy 98 Ufhwk 9??=+ Efym tgawb`fh

agkmt pfafl efgyfh }fkc empwkcwu }fkc bgywpflfk

agkmt pfafl pjugktmm` fef`fh1 _fafl _gkgyfkcfk Af`fk

efk _fafl Ygl`fbg (pfafl efgyfh-+ Tgbgkufyf muw

@fbjkcfk awcf bgbpgyj`gh ufbifhfk pgkchftm`fk

efym uwcft bgbwkcwu _fafl Iwbm efk Ifkcwkfk

_gyljuffk efk _gegtffk+ Tgbgkufyf agkmt pfafl

efgyfh }fkc lwyfkc pjugktmm` fef`fh1 _fafl _fylmy

efk _fafl Tfyfkc Iwywkc Sf`gu+

Ugyhfefp pgkcg`j`ffk pfafl efgyfh pgyuwb"

iwhfk em Lfiwpfugk `fbjkcfk umefl ugy`f`wbgkccgbimyflfk amlf em`mhfu ef`fb pyjtgkuftg+

Tgdfyf lgtg`wywhfk hftm` pgkcwbpw`fk efym pfafl

efgyfh ugywt bgkmkclfu igylmtfy 6?"65' pgy ufhwk

efym ufhwk fkccfyfk igyaf`fk (`mhfu ufig` 9+- Kfbwk

amlf emifdf pgyifkemkcfkk}f egkcfk F_IE bflf

ugyafem pgkwywkfk pyjtgkuftg+ Bgkcfpf hf` mkm imtf

ugyafem: _gkgymbffk efym tglujy pfafl efgyfh umefl

bwefh emlgbifkclfk lfygkf 9 nflujy pgyufbf

agkmt pfafl efgyfh umefl efpfu emlgbifkclfk

egkcfk bwefh bgkcmkcfu hf` mkm igylfmufk egkcfk

ji}gl pwkcwufk }fkc tmnfuk}f cm~gk+ Lgewf awb`fh

sfami pfafl `fbifu igyuwbiwh igymlwu igtfyfk

pwkcwufk }fkc awcf igytmnfu ugufp+

Amlf emkm`fm efym lgkfmlfk pgkgymbffk fpf

}fkc ugyafem em @fbjkcfk bftwl ef`fb lfugcjym

tfkcfu ifml lfygkf ugyefpfu pgyuwbiwhfk }fkc

tfkcfu tmckmnmlfk fuft pgkgymbffk efym tglujy pfafl

efgyfh+

Ufig` 6

_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk

Ufhwk Fkccfyfk 9??3 9??8 9??=

Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=

_gkefpfufk efgyfh >>6+37=+4436=8 37>+3?=+47=358 8>=+333+=>74>7

_FE 54+?78+7?6+6=984 77+>4=+654+>57?? >>+>?8+834+=5976

_yjtgkuftg >7' 35' 33'

Cyfnml 6

_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk Ufhwk 9??3 9??8 9??=



6>

_gyuwbiwhfk Yguymiwtm Efgyfh

_gymhf` yguymiwtm efgyfh Lfiwpfugk @fbjkcfk

bg`flwlfk pgbwkcwufk }fkc emeftfylfk pfef

igyifcm agkmt yguymiwtm+ Agkmt yguymiwtm }fkc empwkcwu

ugyifcm fuft 4 (umcf- lg`jbpjl }fmuw1 Yguymiwtm

Aftf Wbwb Yguymiwtm Aftf Wtfhf efk Yguymiwtm

_gymamkfk Ugyugkuw+

Ugyhfefp agkmt agkmt yguymiwtm }fkc empwkcwu em

@fbjkcfk ugyefpfu umcf agkmt }fkc tfkcfu pjugktmm`}fmuw1 Yguymiwtm Mamk Bgkemymlfk Ifkcwkfk Yguym"

iwtm _g`f}fkfk Lgtghfufk efk Yguymiwtm _g`f}fkfk

_fylmy Ugpm Af`fk+ Tgbgkufyf muw yguymiwtm }fkc

lwyfkc pjugktmm` fef`fh1 Yguymiwtm Mamk Imefkc

_fymsmtfuf Yguymiwtm Mamk _gkcfbim`fk Fmy Ifsfh

Ufkfh efk Yguymiwtm Ufkef Efnufy Cwefkc+

Amlf em`mhfu pfef ufig` 4 bflf kfbpfl ag`ft

pgyuwbiwhfk pgkgymbffk yguymiwtm em Lfiwpfugk

@fbjkcfk iguwbiwh pgtfu pfef ufhwk 9??=+

Emifkemkclfk egkcfk pgkgymbffk pfef ufhwk 9??8bflf ugyefpfu lgkfmlfk hfbpmy 9?' efym pgyj`ghfk

Ufig` 9

_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh Lfi+ @fbjkcfk


Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 54+?78+7?6+6=984 77+>4=+654+>57?? >>+>?8+834+=5976

_fafl Efgyfh 6?+=?=+736+>>8=? 66+==4+83=+6>8?? 65+936+5>8+4=>+??

_yjtgkuftg ugyhfefp _gkefpfufk

Efgyfh

6>' 6>' 6>'

_yjtgkuftg ugyhfefp _FE 974' 96>' 965'

Cyfnml 9+

_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _gkefpfufk Efgyfh

Lfi+ @fbjkcfk Ufhwk Fkccfyfk 9??3 9??8 9??=

Ufig` 4

_yjtgkuftg _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh Lfi+ @fbjkcfk



_FE 54+?78+7?6+6=984 77+>4=+654+>57?? >>+>?8+834+=5976

_fafl Efgyfh 68+?8?+?33+597?? 6=+>68+755+663?? 95+4??+489+7=3+??


Efgyfh

93' 9>' 98'

_yjtgkuftg ugyhfefp _FE 59?' 474' 4>7'




63


ufhwk 9??8 em ufhwk 9??=+ Hf` mkm igyigef egkcfk

pgkgymbffk em ufhwk 9??8 emifkemkclfk egkcfk

ufhwk 9??3 lgkfmlmk tglmufy 6?"65'+

Tgdfyf lgtg`wywhfk pgkgymbffk Yguymiwtm em

Lfiwpfugk @fbjkcfk em Ufhwk 9??3 9??8 efk

9??= bgkcf`fbm lgkfmlfk+ Kfbwk egbmlmfk

pgyj`ghfk efym yguymiwtm mkm pyjtgkuftgk}f bgkwywk

amlf emifkemkclfk egkcfk pgyuwbiwhfk F_IE

@fbjkcfk em ufhwk 9??3 9??8 efk 9??= Kfbwk

egbmlmfk tgdfyf lgtg`wywhfk pgkcg`j`ffk yguymiwtmbftmh ugufp bgkmkclfu egkcfk ifml (`mhfu ufig` 4-

Tgdfyf lgtg`wywhfk pgyuwbiwhfk pgkgymbffk

Lfiwpfugk @fbjkcfk ifml efym pfafl bfwpwk

yguymiwtm efgyfh efpfu emlfuflfk tfkcfu ifml+ Hf` mkm

bgkfkeflfk fefk}f pgyuwbiwhfk pgygljkjbmfk

}fkc tfkcfu bfaw+ J`gh tgifi muw twefh tg`f}flk}f

amlf Lfiwpfugk @fbjkcfk tgcgyf bg`flwlfk

pgk}gtwfmfk pgkcfuwyfk pgyef pfafl efk yguymiwtmk}f

tgtwfm egkcfk WW Kjbjy 98 Ufhwk 9??=+


Efgyfh Lfiwpfugk _ftwywfk

Lfiwpfugk _ftwywfk ugybftwl ef`fb lg`jbpjl

lfiwpfugk igtfy egkcfk awb`fh pgkewewl ifk}fl

efk pjugktm efgyfhk}f }fkc igyfcfb+ _ftwywfk

tgig`fh wufyf igyifuftfk egkcfk sm`f}fh pfkufm

egkcfk twbigyef}f `fwuk}f+ Tgig`fh ifyfu

igyifuftfk egkcfk Lfiwpfugk Tmejfyaj egkcfk

bgb`mlm lfsftfk Mkewtuym }fkc tfkcfu `wft }fmuw

_ftwywfk Mkewtuymf` Gtufug Ygbifkc (_MGY-+

Tgbgkufyf muw em sm`f}fh tg`fufk efk ugkccfyf lf}f

egkcfk sm`f}fh smtfuf f`fb+

_gyuwbiwhfk pgkgymbffk efgyfh }fkc

emlwbpw`lfk ef`fb igkuwl _FE efym ufhwk lg

ufhwk bgkcf`fbm pgkmkclfufk bgtlmpwk amlfem`flwlfk fkf`mtmt bgkef`fb ugyafem pgkwywkfk

pyjtgkuftg+ Hf` mkm efpfu em`mhfu pfef _FE ufhwk

9??8 emifkemkclfk egkcfk F_IE+ Amlf pfef uhfwk

9??3 efpfu bgkdfufulfk igtfyfk 8' ugyk}fuf pfef

ufhwk 9??8 uwywk bgkafem 3' efym ujuf` F_IE+ Hf`

mkm ugyafem igylfmufk egkcfk pyjtgt _M@LFEF ufhwk

9??= efk flhmy bftf afifufk Iwpfum em 9??8+

_fef cyfnml 5 igymlwu efpfu emifdf pgyifkemkcfk

pgyuwbiwhfk _FE lfiwpfugk _ftwywfk ugyhfefp

F_IE+ Tgdfyf cyfnml kfbpfl ifhsf umefl fef

lgbfawfk }fkc tmckmnmlfk efym ufhwk lg ufhwk

emifkemkclfk egkcfk F_IEk}f+ _gbgymkufh

Efgyfh tgkcfaf bgbiwfu pgyuwbiwhfk }fkc

ljktufk tglmufy 8"= pgytgk ef`fb tfuw ufhwk

fkccfyfk+

Cyfnml 4

_gyifkemkcfk _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _gkefpfufk Efgyfh

Lfi+ @fbjkcfk Ufhwk Fkccfyfk 9??3 9??8 9??=

Ufig` 5

_gyifkemkcfk _gkgymjbffk _FE ugyhfefp _gkefpfufk Efgyfh

Lfiwpfugk _ftwywfk Ufhwk Fkccfyfk 9??3 9??8 9??=


_gkefpfufk Efgyfh 37?+=>=+?63+>7? 837+9=3+896+?3? 88=+336+>4?+84?

Igtfyfk _FE >?+?6?+754+549 >7+>53+44>+788 36+686+34=+486_yjtgkuftg 8?' 37' 8?'



68


Agkmt pfafl efgyfh }fkc emigy`flwlfk em

Lfiwpfugk _ftwywfk awb`fhk}f tfbf egkcfk }fkc

em fuwy ef`fb Wkefkc"Wkefkc Kjbjy 68 Ufhwk

6==3 tgifcfm"bfkf emwifh egkcfk Wkefkc"Wkefkc

Kjbjy 45 Ufhwk 9???+ Agkmt _fafl Efgyfh }fkc

bftwl lfugcjym pjugktmm` fef`fh _fafl _gkgyfkcfk

Af`fk _fafl Ygtujyfk efk _fafl Hjug`+ Tgbgkufyf

muw agkmt pfafl }fkc lwyfkc pjugktmf` fef`fh1 _fafl

_fylmy _fafl Tfyfkc Iwywkc Sf`gu efk _fafl

_gkcfbim`fk Ifhfk Cf`mfk Cj`jkcfk D+_fef Ufig` 7+ efpfu emifdf pgylgbifkcfk

pgkgymbffk efym tglujy pfafl }fkc tfkcfu igtfy+

Hf` mkm bgkfkeflfk pgyuwbiwhfk gljkjbm efym

tglujy mk~gtuftm igyaf`fk ifml efk `fkdfy+ Bgtlmpwk

tgdfyf igywywufk ugyefpfu pgkwywkfk pyjtgkuftg

pgkgymbffk efym ufhwk 9??3 hmkccf 9??=+ Hf`

mkm tfkcfu igyf`ftfk lfygkf twi}gl pfafl efpfu

igypmkefh"pmkefh ejbmtm efk lgcmfufkk}f+ Ef`fb

lfmufkk}f egkcfk lg"bfbpwfk efgyfh bgbimf}fm

emym tgkemym lgbfbpwfk Lfiwpfugk _ftwywfk

efpfu emk}fuflfk tfkcfu pjugktmm`+ Hf` mkm efkpfl efym pyjtgkuftg pgkgymbffk pfafl efgyfh ugyhfefp

_FE }fkc bgkdfpfm igtfyfk `gimh efym 7?'+

Emtmtm `fmk+ Umkccmk}f pgkgymbffk pfafl efgyfh mkm

bgkcmkemlftmlfk igtfyk}f pgyuwbiwhfk mk~gtuftm

}fkc emef`fbk}f emtgyufm egkcfk pgk}gyfpfk

ugkfcf lgyaf+

_fef cyfnml 7 igymlwu efpfu emifdf pgyifkemkcfk

pgyuwbiwhfk pfafl efgyfh }fkc tgbflmk bgkwywk

efym ufhwk lg ufhwk ugyhfefp F_IE+ Lgkfmlfk

kjbmkf` pfef ufhwk 9??8 awtuyw uwywk ef`fb

pyjtgkuftg pgyifkemkcfk egkcfk F_IE efk _FE+

Hf` mkm bgkwkawllfk uwywkk}f pgyuwbiwfhfk

gljkjbm Lfiwpfugk _ftwywfk pfef ufhwk 9??8+_gk}gifi wufbk}f fef`fh pgbm`mhfk lgpfef efgyfh

}fkc igypgkcfywh igtfy ugyhfefp lmkgyaf tfuwfk

lgyaf pgyfkclfu efgyfh+

Cyfnml pgyuwbiwhfk pgyj`ghfk yguymiwtm

efgyfh efym ufhwk 9??3 hmkccf 9??= bgkwkawllfk

pgyuwbiwhfk }fkc ljktufk igylmtfy 67"

68'+ Fkf`mtmt ugyhfefp efuf mkm fef`fh fkufyf

pgygkdfkffk efk dfpfmfk twefh tgtwfm fufw dfpfmfk

}fkc emygkdfkflfk twefh empygemltm efpfu emdfpfm+

Egkcfk egbmlmfk lgigyhftm`fk pgk}g`gkccfyf

pgbgymkufhfk ig`wb bgkwkawllfk lmkgyafk}f }fkcbfltmbf`+ Hf` mkm bgbfkc tgymkc ugyafem ef`fb

pgywbwtfk F_IE efk dfpfmfk fkccfyfk+

Cyfnml 5

_gyuwbiwhfk _FE ugyhfefp _gkefpfufk Efgyfh


Ufig` 7

_yjtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh Lfiwpfugk _ftwywfk



Igtfyfk _fafl Efgyfh 48+=65+?????? 5?+54=+???+??? 5?+=8=+???+???


Efgyfh

79' 5>' 5>'

_yjtgkuftg ugyhfefp _FE >58' >6>' 73>'




6=


Cyfnml 7



Ufig` >

_yjtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh



Igtfyfk Yguymiwtm 65+>44+?8=+8>? 63+?66+>>5+57? 96+==8+=5=+=7?


Efgyfh

9?' 9?' 97'

_yjtgkuftg ugyhfefp _FE 955' 97=' 4?='

Cyfnml >

_gyifkemkcfk _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh




9?

Ef`fb pgygkdfkffk pgkefpfufk ufycgu dfpfmfk

tgymkc emiwfu `gimh ygkefh (bfylejsk- efym pjugktm

tgigkfyk}f+ Hf` mkm flfk bgbpgybwefh ifcm

pgbgymkufh wkuwl bgbgkwhm ufycgu+ @gimh efym

muw dfpfmfk imtf bg`fbpfwm ugycgu }fkc efk imtf

emk}fuflfk igypygtuftm+


Efgyfh Ljuf Bfemwk

Efym tgcm ̀ wft sm`f}fh Ljuf Bfemwk bftwl pfeflg`jbpjl tgefkc emewlwkc egkcfk 4 lgdfbfufk

(`f}fl wkuwl bgkafem 7 lgdfbfufk-+ _jtmtm Ljuf

Bfemwk igyfef emugkcfh igyifcfm lfiwpfugk `fmk em

sm`f}fh ifyfu Afsf Umbwy+ Ljuf Bfemwk bgkafem

efgyfh pgkchwiwkc Lfi+_jkjyjcj Lfi+ Kcfsm

Lfi+ Bfcgufk efk Lfi+ Bfemwk tgkemym }fkc

bgkafem efgyfh mkewlk}f+


Ef`fb ljkuglt pgylgbifkcfk efgyfh _fafl

Efgyfh bgkafem mkemlfujy lgigyhftm`fk mk~gtuftm

em efgyfh ugytgiwu+ Tg`fmk muw pfafl efgyfh awcf

bgkafem wlwyfk lmkgyaf pgbgymkufhfk ef`fb ftpgl

pgkcgbifkcfk sm`f}fh bgbnftm`muftm bftwlk}f

mk~gtujy em ef`fb sm`}fh ugytgiwu+ Agkmt _fafl }fkc

pjgugktmm` em Ljuf Bfemwk fef`fh1 _fafl Hjug`

_fafl Hmiwyfk efk _fafl Ygl`fbg+ Tgefkclfk

}fkc bftwl lfugcjym lwyfkc pjugktmm` fef`fh1 _fafl

Bmkgy` Iwlfk @jcfb efk Ifuwfk _fafl Fmy Ufkfh

efk _fafl Tfyfkc Iwywkc Sf`gu+

_fef ufig` 8 ugypfpfy pgkgymbffk Ljuf Bfemwk

efym tglujy pfafl efgyfh ugywt bgkwywk tgafl

Ufhwk 9??3 hmkccf 9??=+ J`gh tgifi muw pgy`wem`flwlfk pgkcg`j`ffk ftgu efgyfh wkuwl bgkfyml

mk~gtujy `gimh ifk}fl lg Ljuf Bfemwk+ Wkuwl muw

emiwuwhlfk pyjtgt pgbifhfywfk pg`f}fkfk pwi`ml

}fkc bgbpgybwefh pyjtgt pgymamkfk mk~gtuftm cwkf

bgkwbiwhlfk pwkcwufk em tglujy pfafl efgyfh+

Ef`fb ljkuglt pgyuwbiwhfk efgyfh bflf Ljuf

Bfemwk ugybftwl pfef ljuf }fkc tfkcfu lgdm`

hf` mkm bgkcmkcfu awcf awb`fh lgdfbfufk efk

pgkewewlk}f tgemlmu+ J`gh tgifi muw pgyuwbiwhfk

Ljuf Bfemwk pgy`w bgkfbifh sm`f}fh lgyaf

efk awb`fh pgkewewl+ Egkcfk egbmlmfk flfk

bgkfbifh awb`fh pgkchftm`fk efym wktwy pfafl

efgyfh+

Ufig` 3



Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_gkgymbffk Efgyfh 44>+>>8+537+??? 439+38?+765+7?> 438+743+99?+???

_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974

_yjtgkuftg >8' 39' 6?7'

Cyfnml 3

_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh




96



Tgifcfm ljuf pwtfu pgyuwbiwhfk em sm`f}fh

ifyfu wkuwl _yj~mktm Afsf Umbwy Ljuf Bfemwk

bgkcgbifkclfk igyifcfm agkmt yguymiwtm }fkc

emhfyfplfk efpfu bgkew`fkc ywpmfh wkuwl

bgkmkclfulfk _FE+Bgkdgybfum ifk}flk}f agkmt yguymiwtm }fkc

empwkcwu em Ljuf Bfemwk bgbpgy`mhfulfk

ifk}flk}f agkmt flum~muft bft}fyflfu ef`fb `f`w

`mkuft pgygljkjbmfk+ Ef`fb tfuw tmtm pgyuwbiwhfk

ljuf bgkwaw ljuf aftf efk pgyefcfkcfk

bgkwkawllfk lgbfawfk }fkc tmckmnmlfk+ J`gh

tgifi muw twftfkf }fkc k}fbfk wkuwl flum~muft efk

pj`f pg`f}fkfk imyjlyftm }fkc ifml flfk bgkafem

nflujy pgkmkclfufk pguwbiwhfk gljkjbm efk

pfef flhmyk}f bfbpw bgkmkclfulfk pgyj`ghfk

pgkefpfufk ljuf Bfemwk efym tglujy yguymiwtm+Ugyefpfu umcf agkmt Yguymiwtm }fkc pjugktmm` em ljuf

Bfemwk }fmuw1 Yguymiwtm _gbflfmfk Lglf}ffk

Efgyfh Yguymiwtm _fylmy em ugpm Af`fk efk Yguymiwtm

Mqmk Bgkemymlfk Ifkcwkfk+ Tgefkc }fkc bftwl

lfugcjym lwyfkc pjugktmm` fef`fh1 Yguymiwtm

_g`f}fkfk _g`fiwhfk Yguymiwtm _gk}gigyfkcfk em

Fmy+ efk Yguymiwtm Mqmk Wtfhf _gymlfkfk+

Tgpgyum emtlymptm ef`fb Ufig` = kfbpfl ifhsfbgtmlmpwk pgyifkemkcfk pyjtgkuftg pgkgymbffk

efym ufhwk lg ufhwk bgkwywk ugyhfefp F_IE

kfbwk tgdfyf kjbmkf` pgyj`ghfk yguymiwtm

bgkmkclfu+ Lgtmbpw`fkk}f Ljuf Bfemwk ugywt

igyuwbiwh ef`fb tglujy pgygljkjbmfk efk ugufp

`f}fl emtgiwu tgifcfm ljuf pgyuwbiwhfk em sm`f}fh

ifyfu Afsf Umbwy+


Efgyfh Ljuf Bjajlgyuj

Ljuf Bjajlgyuj bftwl ef`fb ljugcjym ljuflgdm` }fkc hfk}f ugyemym fuft 9 lgdfbfufk

}fmuw Lgdfbfufk _yfawymu Lw`jk efk Lgdfbfufk

Ufig` 8

_yjtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh

Ljuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=

Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974

_fafl 3+8>5+>6>+85= 8+7=3+5=3+>5> =+593+>?6+8?3

_yjtgkuftg fuft _gkgymbffk

Efgyfh

94' 94' 99'

_yjtgkuftg fuft _FE 47?' 468' 967'

Cyfnml 8





99

Bfcgytfym+ _gyuwbiwhfk pgygljkjbmfk ifk}fl

emewlwkc j`gh lgcmfufk ifyfkc efk aftf }fkc

ugynftm`muftm ef`fb pgylgbifkc Ljuf+ J`gh tgifi

muw Ljuf Bjajlgyuj emtgiwu awcf ljuf WBLB

embfkf tglujy mkm igyuwbiwh tfkcfu pgtfu egkcfk igyifcfm agkmt pyjewltm+ Lgcmfufk }fkc tfkcfu igtfy

fef`fh WBLB em imefkc lgyfamkfk Uft efk Ff`ft

Lflm+ _gylgbifkcfk 4 ufhwk ugyflhmy pjtmtm _FE

ugyhfefp F_IE bgkcf`fbm pgkwywkfk bgtlmpwk

igtfyfk pgyj`ghfk _FEF ugywt bgkmkclfu+ Ef`fb

NCE }fkc em`flwlfk empgyj`gh lgugyfkcfk ifhsf

pgkmkclfufk F_IE em Ljuf Bjajlgyuj ifk}fl

emewlwkc j`gh f`myfk EFW efk EFL+ Kfbwk

pgy`w emdgybfum ifhsf lgkfmlfk EFL ugytgiwu

awcf lfygkf Ljuf Bjajlgyuj bg`flwlfk f`jlftm

efkf pfyumtmpftm ef`fb igyifcfm lgcmfufk pwtfu emefgyfh+


Tgifcfm Ljuf }fkc igypgkewewl tmemlmu bflf

Bjajlgyuj fcfl tw`mu wkuwl bgkcgbifkclfk

pgkefpfufk efym tglujy pfafl+ Sm`f}fhk}f }fkc

tgbpmu awcf bgkafem lgkef`f wkuwl bgbpgyigtfy pg`wfkc em imefkc pfafl efgyfh+ Igyeftfylfk hftm`

emtlwtm }fkc em`flwlfk empgyj`gh lgugyfkcfk

ifhsf umcf igtfy pgyj`ghfk pfafl emfbim` efym1

_fafl _gkgyfkcfk Af`fk _fafl Ygl`fbg efk

_fafl Hmiwyfk+ Efym ufig` 66 igymlwu efpfu emifdf

ugyafemk}f pgkgymbffk }fkc umefl ugy`f`w igtfy

emifkemkclfk egkcfk _FE efk F_IE+ _yjtgkuftg

}fkc egbmlmfk lgdm` bgbiwlumlfk ifhsf Ljuf

Bjajlgyuj umefl imtf bgkcfkef`lfk pgkefpfufkk}f

efym tglujy pfafl+ J`gh tgifi muw twefh ugpfu amlf

ugyjijtfk bgkmkclfulfk F_IE em`flwlfk egkcfkbgkdfym ufbifhfk EFL efk EFW

Ufig` =



Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_FE 99+555+7>7+>?7 93+?65+645+5?6 54+836+88?+974

Yguymiwtm =+48=+54=+3=> 66+>9>+673+>84 64+>74+578+3=3

_yjtgkuftg Yguymiwtm ugyhfefp

_gkgymbffk Efgyfh

9=' 46' 49'

_yjtgkuftg Yguymiwtm ugyhfefp

_FE

568' 54?' 466'

Cyfnml =

_gyifkemkcfk _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _gkefpfufk EfgyfhLjuf Bfemwk Ufhwk Fkccfyfk 9??3 9??8 9??=




94



Ef`fb pyjtgt pgbwkcwufk yguymiwtm ljuf

Bjajlgyuj bfbpw bgkcjpumbf`lfk pgkchftm`fkk}f

}fkc hf` mkm igymbp`mlftm ugyhfefp igtfyfk pyjtgkuftm

yguymiwtm ugyhfefp _FE efk F_IE+ Efym agkmt"agkmt

yguymiwtm }fkc empwkcwu ugyefpfu umcf igtfy }fmuw1

yguymiwtm _g`f}fkfk Lgtghfufk yguymiwtm _fylmy emUgpm Af`fk Wbwb efk Yguymiwtm _g`f}fkfk _ftfy+

Tgbgkufyf muw twbigy pgkefpfufk tglujy yguymiwtm

}fkc lwyfkc pjugktmm` fef`fh1 Yguymiwtm Mqmk Uyf}gl

Yguymiwtm Aftf _gkawf`fk _yjewl Wtfhf Efgyfh efk

Yguymiwtm _ftfy Cyjtmy*_gyujljfk+

Ugyhfefp pgyj`ghfk Yguymiwtm }fkc ugyumkccm

ag`ft fef`fh _g`f}fkfk Lgtghfufk+ Ef`fb NCE

empgyj`gh pgkag`ftfk ifhsf em Ljuf Bjajlgyuj

ugyefpfu 4 ywbfh tflmu umpg I efk igyifcfm agkmt

Ywbfh Tflmu Igytf`mk+ Fyumk}f ifhsf Ljuf

Bjajlgyuj imtf bgkafem ljuf ywawlfk ifcm sfycf

}fkc fef em tglmufyk}f lhwtwtk}f em Lfiwpfugk

Bjajlgyuj ef`fb bgkdfym aftf lgtghfufk+


_yj~mktm Afsf Umbwy

_yj~mktm Afsf Umbwy fef`fh tgiwfh sm`f}fh

pgbgymkufhfk pyj~mktm }fkc ugyemym fuft 48 lfiwpfugk

ljuf tghmkccf efym wktwy pgbgymkufhfkk}f

bftwl ef`fb lfugcjym ugyigtfy+ _gk}g`gkccfyffk

pgbgymkufhfk em Afsf Umbwy igycgyfl pfefwpf}f bgkdfpfm lgigyhftm`fk pgbifkcwkfk

efgyfh ugytgiwu Cwigykwy Afsf Umbwy }fkc ug`fh

emugufplfk ef`fb _gyfuwyfk Cwigykwy Afsf Umbwy

Kj+ 48 Ufhwk 9??= ugkufkc Ygkdfkf _gbifkcwkfk

Afkclf Bgkgkcfh Efgyfh (Y_ABE- _yj~mktm

Afsf Umbwy Ufhwk 9??= — 9?65 }fkc bgywpflfk

twfuw pgygkdfkffk tuyfugcmt ifhsf twbigy ef}f

efk efkf efgyfh emfyfhlfk wkuwl bgkfkcfkm mtw

efk pgybftf`fhfk pymjymuft }fkc ug`fh emuwfkclfk

ef`fb _yjcyfb _gbifkcwkfk Afsf Umbwy ufhwk

9??= — 9?65+

Igyifcfm pymjymuft pgbifkcwkfk em Afsf Umbwy

bgbgy`wlfk ewlwkcfk pgkefkffk }fkc tgifcmfk

Ufig` 6?

_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh

Ljuf Bjajlgyuj Ufhwk Fkccfyfk 9??3 9??8 9??=


_gkefpfufk Efgyfh 469+633+568+?7>89 444+435+7=6+?6568 478+=>5+3=>+37857

_FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857

_yjtgkuftg 84' 3=' 38'

Cyfnml 6?

_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh




95

igtfy hfywt empgyj`gh efym _FE+ J`gh tgifi muw

igyifcfm wpf}f em`flwlfk wkuwl bgkdfpfm hf`

ugytgiwu lhwtwtk}f pgyifmlfk pg`f}fkfk pwi`ml

egkcfk pgbigkuwlfk wkmu _g`f}fkfk _gymqmkfk

Ugypfew (_9U-+ Hf` muw embfltwelfk wkuwl

bgbigym lgbwefhfk ifcm mk~gtujy bftwl lg Afsf

Umbwy efk pfef flhmyk}f bfbpw bgkccgyflfk

yjef pgygljkfbmfk tgdfyf bflyj+

_gyuwbiwhfk pgyj`ghfk _FE em Afsf Umbwy

tfkcfu bgbwftlfk amlf hf` muw emifkemkclfk

egkcfk F_IE+ Afsf Umbwy twefh tfkcfu bfbpw

bgbimf}fm lgcmfufk pgbgymkufhfk efk lgiwuwhfk

pgbifkcwkfkk}f yfuf"yfuf 3?'+ Hf` mkm igyfyum

ufuflg`j`f pgbgymkufhfk em Afsf Umbwy bgkfsfylfk

lgbfkemymfk }fkc igtfy ef`fb hf` bgbimf}fm emym

tgkemym+ _gkwywkfk pfef ufhwk 9??= iwlfk lfygkf

pjugktmk}f }fkc hm`fkc ugufpm `gimh emtgifilfk

lfygkf pgkwywkfk ufycgu em YF_IE 9??= }fkc

emugufplfk pfef ufhwk 9??8 j`gh E_YE Uyfktmtmtm

igymlwu Cwigykwyk}f }fkc uyfktmtm+ Bgtlmpwkegbmlmfk ugufp hf` muw hfywt empfkefkfc tgifcfm

pgkwywkfk efk ugufp hfywt emumkclfulfk+

Ef`fb lgcmfufk pgbifkcwkfk em ufhwk 9??="

9?6? twefh bw`fm kfbpfl fyfh efk tftfyfk }fkc

hgkefl emdfpfm ef`fb pgbifkcwkfk Afsf Umbwy+

Tgpgyum ugywyfm ef`fb ygkdfkf tuyfugcmt Y_ABE

Afumb fkufyf `fmk1 _gyufbf, pyjcyfb pgkcgkuftfk

lgbmtlmkfk }fmuw bgbgkwhm hfl"hfl eftfy }fkc

bg`mpwum lgiwuwhfk pfkcfk lgtghfufk pgkememlfk

pglgyaffk efk igywtfhf pgywbfhfk efk tfkmuftm fmy

igytmh pgyufkfhfk twbigy ef}f f`fb efk ̀ mkclwkcfk

hmewp yftf fbfk efym pgy`flwfk fufw fkdfbfk

umkefl lglgyftfk tgyuf hfl igypfyumtmpftm ef`fb

lghmewpfk tjtmf` pj`muml+ Efk tf`fh tfuw mktuywbgk

wkuwl bgbpgydgpfu bgkcwyfkcm fkclf lgbmtlmkfk

fef`fh bgkcjpumbf`lfk pyjcyfb djypjyfug tjdmf`

ygtpjktfim`mu} (DTY-< Lgewf, _yjcyfb bgkwywklfk

fkclf pgkcfkccwyfk tgifcfm flmifu efym efbpfl

lymtmt lgwfkcfk c`jif` }fkc ugyafem pfef ufhwk 9??8

}fkc igyefbpfl pfef pgbwuwtfk hwiwkcfk lgyaf

(_HL-+ Fefpwk wpf}f"wpf}f }fkc pgy`w em`flwlfkfef`fh bmtf`k}f pgkfkcfkfk pgy`wftfk `fpfkcfk

Ufig` 66

_yjtgkuftg _gkgymbffk _fafl Efgyfh efk _gkefpfufk Efgyfh



_FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857

_gkgymbffk _fafl Efgyfh 5+=8=+>>?+98337 7+847+4==+55>46 >+56=+?=4+94?4?


Efgyfh

63' 63' 68'

_yjtgkuftg ugyhfefp _FE 6=6' 999' 998

Cyfnml 66

_gyifkemkcfk _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh





97


Ufig` 69

_yjtgkuftg Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh



_gkgymbffk _FE 9>+?>6+=79+>==89 9>+93>+537+8>544 98+675+8>4+=5857

_gkgymbffk Yguymiwtm

Efgyfh

65+8>9+6=7+953?? 65+7?7+546+87?67 6>+?6>+48?+7?=??

_yjtgkuftg Yguymiwtm

ugyhfefp _gkefpfufk

Efgyfh

53' 5>' 56'


ugyhfefp _FE

73?' 779' 7>='

lgyaf egkcfk bgbnwkctmlfk if`fm `fumhfk lgyaf

(I@L-< Lgumcf, _yjcyfb bgkmkclfulfk pgyuwb"

iwhfk gljkjbm wpf}f }fkc pgy`w em`flwlfk

bmtf`k}f fef`fh bgkdmpuflfk ml`mb mk~gtuftm }fkc

ljkewtmn egkcfk ljktgp pg`f}fkfk pgymqmkfk

ugypfew (_9U- efk mkj~ftm uglkj`jcm ugpfu cwkf(UUC- em tglujy pgyufkmfk< Lggbpfu, _yjcyfb

bgkmkclfulfk mkeglt pgbifkcwkfk bfkwtmf

(M_B- tgifcfm wlwyfk lgigyhftm`fk pgbifkcwkfk

twfuw efgyfh wpf}f }fkc pgy`w em`flwlfk fef`fh

tgkfkumftf bgkcwpf}flfk pgkmkclfufk M_B

bg`f`wm fltgtmim`muft pgkememlfk lgtghfufk efk

ef}f ig`m bft}fyflfu+ Igyeftfy igyifcfm tftfyfk

pjljl pyjcyfb ef`fb ygktuyf Y_ABE Afumb 9??="

9?65 bflf empgy`wlfk ewlwkcfk efkf }fkc dwlwp+

_gyj`ghfk _FE Afumb tgpgyum ugywyfm em Ufig` 64

tfkcfu bgbwkclmklfk ifcm _gbgymkufh _yj~mktm

Afsf Umbwy wkuwl bgkdfpfm ufycgy pgbifkcwkfk

embfltwe+

_gyuwbiwhfk _fafl _yjpmktm Afsf Umbwy

_gylgbifkcfk agkmt pfafl _yj~mktm bgkcf`fbm

pgylgbifkcfk efym sfluw lgsfluw ifml efym tgcm

agkmt efk igtfyfk ufymn }fkc ij`gh empwkcwu+ Ugkuw

ugyefpfu f`ftfk"f`ftfk }fkc tfkcfu imtf emugymbf

tgpgyum1 _gyufbf, pgywifhfk Wkefkc"wkefkc Kjbjy 7 Ufhwk 6=35 emcfkumlfk egkcfk WW

Kjbjy 99 Ufhwk 6=== }fkc igymbp`mlftm pfef

pgywifhfk agkmt _fafl _yj~mktm+ Lgewf, pgywifhfk

lgbif`m Wkefkc"Wkefkc Kjbjy 99 Ufhwk 6===

bgkafem Wkefkc"Wkefkc Kjbjy 49 Ufhwk 9??5

pwk bgbifsf ljktlsgktm ufuf lg`j`f pgkefpfufk

efgyfh hfywt emwifh+

Tgpgyum }fkc ugy`mhfu ef`fb pgyifkemfkcfk

igymlwu fkufyf Wkefkc"Wkefkc Kjbjy 68 Ufhwk

6==3 egkcfk Wkefkc"Wkefkc Kjbjy 45 Ufhwk

9??? }fkc bgkafem WW pgywifhfk tgifcfm igymlwu1

Ef`fb pgkcg`j`ffk pgbwkcwufk _fafl em Afsf

Umbwy emigy`flwlfk agkmt pgyef pfafl }fmuw1

Cyfnml 69

_gyifkemkcfk _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh




9>

_gyufbf, _fafl Lgkefyffk Igybjujy (_LI- Lgewf,

_fafl If`ml Kfbf Lgkefyffk Igybjujy (_IKLI-

Lgumcf, _fafl Ifhfk Iflfy Lgkefyffk Igybjujy

(_IILI- Lggbpfu, _fafl Fmy _gybwlffk (_F_-

efk Lg`mbf, _fafl Fmy Ifsfh Ufkfh (_FIU-+

Igtfyfk pwkcwufk fuft _fafl efgyfh ugytgiwu

ugyemtlymptm pfef ufig` 67 pgylgbifkcfk awb`fh

pgkgymbffkk}f }fkc tgbflmk bgkmkclfu bgtlmpwk

tgdfyf pyjtgkuftg bgkcf`fbm n`wluwftm amlf

emifkemkclfk egkcfk F_IE fufw _FE+ Ef`fb

Ufig` ugytgiwu kfbpfl lglwfufk _fafl Efgyfh

}fkc tmfp bgkewlwkc lgbfbpwfk efgyfh ef`fb

Ufig` 64

_yjtgkuftg _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh _yj~mktm Afsf Umbwy


Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=F_IE 7+=5?+?58+?99+935 3+?37+6?7+569+>78 3+893+>=5+867+744

_gkgymbffk _FE 5+6>5+97?+>7=+=83 7+969+46=+467+=74 7+3?8+?5?+443+?89

_yjtgkuftg _FE

ugyhfefp F_IE

3?6' 343' 39='

Cyfnml 64

_gyifkemkcfk _gkgymbffk _FE ugyhfefp _gkefpfufk Efgyfh _yj~mktm Afsf Umbwy


WW 68*6==3

_ftf` 9WW 45*9???

Agkmt _fafl Efgyfh Umkclfu M ugyemym efym1

f+ _fafl Lgkefyffk Igybjujy

i+ Igf If`ml Kfbf Lgkefyffk Igybjujy

d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy

Ufymn _fafl emugufplfk pf`mkc umkccm tgigtfy1

f+ _fafl Lgkefyffk Igybjujy 7' (`mbf pgytgk-

i+ Igf If`ml Kfbf Lgkefyffk Igybjujy 6?' (tgpw`wh

pgytgk-

d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy 7' (`mbf

pgytgk-

Agkmt _fafl _yjpmktm ugyemym efym1

f+ _fafl Lgkefyffk Igybjujy efk Lgkefyffk em fuft Fmy<

i+ Igf If`ml Kfbf Lgkefyffk Igybjujy efk Lgkefyffk em fuft

Fmy<

d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy<

e+ _fafl _gkcfbim`fk efk _gbfknffufk Fmy Ifsfh Ufkfh efk Fmy

_gybwlffk

Ufymn _fafl emugufplfk pf`mkc umkccm tgigtfy1

f+ _fafl Lgkefyffk Igybjujy efk Lgkefyffk em fuft Fmy 7' (`mbf

pgytgk-

i+ Igf If`ml Kfbf Lgkefyffk Igybjujy efk Lgkefyffk em fuft

Fmy 6?' (tgpw`wh pgytgk-

d+ _fafl Ifhfk Iflfy Lgkefyffk Igybjujy 7' (`mbf pgytgk-

e+ _fafl _gkcfbim`fk efk _gbfknffufk Fmy Ifsfh Ufkfh efk Fmy

_gybwlffk 9?' (ewf pw`wh pgytgk-

Ufig` 65

_gyifkemkcfk Agkmt _fafl _yj~mktm fkufyf WW 68*6==3 egkcfk WW 45*9???




93


Ufig` 67

_ygtgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh

_yj~mktm Afsf Umbwy Ufhwk Fkccfyfk 9??3 9??8 9??=

Ufhwk 9??3 Ufhwk 9??8 Ufhwk 9??=_gkgymbffk 7+=5?+?58+?99+935 3+?37+6?7+569+>78 3+893+>=5+867+744

_FE 5+6>5+97?+>7=+=83 7+969+46=+467+=74 7+3?8+?5?+443+?89

_fafl Efgyfh 4+735+88>+956+38? 5+586+3=6+754+>4= 5+8=6+86>+4?9+=4=

_yjtgkuftg _fafl

Efgyfh ugyhfefp

_gkefpfufk Efgyfh

>=3' >45' >7+7'

Cyfnml 65

_gytgkuftg _gkgymbffk _fafl Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh


Ufig` 6>

_ygtgkuftg _gkgymbffk Yguymiwtm ugyhfefp _FE efk _gkefpfufk Efgyfh_yj~mktm Afsf Umbwy Ufhwk Fkccfyfk 9??3 9??8 9??=


F_IE 7+=5?+?58+?99+935 3+?37+6?7+569+>78 3+893+>=5+867+744

_gkgymbffk _FE 5+6>5+97?+>7=+=83 7+969+494+4>3+39= 7+3?8+?5?+443+?89

_gkgymbffk Yguymiwtm 9>6+6??+>8?+578 4?=+494+4>3+39= 37+>?=+??7+>35


Efgyfh ugyhfefp

_gkefpfufk Efgyf

?67' ?55' ??='

_yjtgkuftg YguymiwtmEfgyfh ugyhfefp _FE >4' 7=' 64'



98

bgbgkwhm F_IE+ Afem Afsf Umbwy efpfu emlfuflfk

bgbpwk}fm lgbfkemymfk ef`fb bg`flwlfk pgb"

imf}ffk wywtfk efgyfh (ywbfh ufkccf tgkemym-+

_gyuwbiwhfk Yguymiwtm _yjpmktm Afsf Umbwy

Igyeftfylfk lgugyfkcfk efym pgyfkclfu

pgbwkcwu empgyj`gh pgkag`ftfk wywu"wywufk ji}gl

yguymiwtm }fkc pjugktmm` em Afsf Umbwy1 Yguymiwtm

_gbflfmfk Lglf}ffk Efgyfh Yguymiwtm Mqmk_gypfkafkcfk Lgyaf efk Yguymiwtm Ywbfh _jujkc

Hgsfk+ Tgbgkufyf yguymiwtm }fkc lwyfkc pjugktmm`

fef`fh1 Yguymiwtm Mqmk Uyf}gl Yguymiwtm _gkcg`j`ffk

UFHWYF efk Yguymiwtm _gkcwamfk Lfpf` Mlfk+

_GKWUW_

Igyeftfylfk wyfmfk ef`fb ifcmfk pgbifhftfk

efpfu emfbim` lgtmbpw`fk ifhsf _jtmtm _fafl

efk Yguymiwtm Efgyfh tfkcfu tuyfugcmt ifcm

pgk}g`gkccfyffk pgbgymkufhfk efgyfh (ifml

lfiwpfugk*ljuf bfwpwk pyjpmktm- lhwtwtk}f

tgifcfm mkemlfujy lgigyhftm`fk jujkjbm efgyfh

egkcfk ftpgl lgbfbpwfk lgwfkcfk efgyfh wkuwl

bgbimf}fm pg`fltfkffk wywtfk sfamik}f+

Igyeftfylfk lgtmbpw`fk tgifcfmbfkf ug`fh

emwyfmlfk bflf efpfu emtfbpfmlfk tfyfk"tfyfk

ifhsf ef`fb wpf}f bgkmkclfulfk pgkefpfu efgyfh

efym tglujy _fafl efk Yguymiwtm Efgyfh bflf

pgk}gtwfmfk _gyef ugkufkc _fafl efk Yguymiwtm

Efgyfh hfywt bgbpgyhfumlfk ugkccfu sfluw }fkc

ug`fh emugufplfk ef`fb Wkefkc"Wkefkc Kjbjy

98 Ufhwk 9??= fcfy ewlwkcfk lgwfkcfk efym hftm`

pgbwkcwufk _fafl efk Yguymiwtm Efgyfh efpfuempgkwhm+

EFNUFY _WTUFLF

Fuyg I+Y+ 9??6 @gcmt`fum~g Eyfnumkc1 _ymkdmp`gt

fke Ugdhkmvwgt, Wkm~gytf` @fs _wi`mthmkc Dj+

Ifkewkc Mktumuwug jn Cj~gykbgku Tuwemgt (IMCT-

9??9 Bgyfkdfkc Lgimaflfk _gymqmkfk }fkc

_yj _ftfy efk Tgktmumn Lgpgkumkcfk _wi`ml,

mk Djjpgyfumjk smuh _fukgythmp njy Gdjkjbmd

Cyjsuh, Aflfyuf+

Iftfh Tafdhyfk 6==> Tmtugb _gymqmkfk tgifcfm Mktuywbgk _gkcgkef`mfk @mkclwkcfk Ef`fb

Iwumy"Iwumy Cfcftfk ugkufkc _gk}g`gkccfyffk

Hwlwb efk _gbgymkufhfk }fkc @f}fl

Ifkewkc1 Dmuyf Femu}f Iflum+

Igycg ugk I+A+I+B+ efk Tpg`u K+B+ 6==4

_gkcfkufy Hwlwb _gymqmkfk Dguflfk M

Twyfif}f1 ]wymemlf+

Iwembfk Fymgn 6==> Ugjym _gbifkcwkfk Ewkmf

Lgumcf, Aflfyuf1 Cyfbgemf _wtuflf Wufbf+

Ef~me Yf} 9??4 Egtgkuyf`mtftm, Ygnjybftm

_gyfuwyfk efk Ml`mb Wtfhf, _fukgythmp

njy Gdjkjbmd Cyjsuh (_GC- Egpfyugbgk

_gymkewtuymfk efk _gyefcfkcfk Aflfyuf+

G@M_T (9??6- _gk}wtwkfk Yfkdfkcfk Wkefkc"

Wkefkc ef`fb _gywifhfk Bft}fyflfu }fkc

Egbjlyfumt, Iwtmkgtt Fe~mtjy} Mkejkgtmf

Wkm~gytmu} jn Tfk Nyfkdmtdj Tdhj`` jn @fs

Mkejkgtmf _yjcyfb+

Gk} Yfhbfsfum ‐_g`fltfkffk Yguymiwtm _ftfy

ef`fb _gkmkclfufk _gkefpfufk Ft`m Efgyfh

(Tuwem pfef Lfkujy Emtpgkef Lfiwpfugk

@fbjkcfk-‒+

Nmuym Awkmuftfym ‐Fkf`mtmt _jugktm _gkefpfufk Ft`m Efgyfh Lfiwpfugk @fbjkcfk‒, huup1**emcm`mi+

Cyfnml 67

_yjtgkuftg _gkgymbffk Yguymiwtm Efgyfh ugyhfefp _FE efk _gkefpfufk Efgyfh





9=


wbb+fd+me*ce`+php:bje2iyjstg.jp2ygfe.

me2ampuwbbpp"ce`"t6"9??="nmuymawkmu"67364.

_H_TGTTME259e>gg>7i893f48n55=7>?=9e98

if=87+

Njywb Ljbwkmlftm @TB F_ML 6==7 @fkeftfk Fltm efk Egl`fyftm Igmqmkc, Aflfyuf1 F_ML+

Hfeajk _+ B+ 6==? _gy`mkewkcfk Hwlwb Ifcm

Yfl}fu em Mkejkgtmf, Twyfif}f1 Imkf M`bw+

""""""""""""""""" 6==5 Nwkctm Kjybfumn Hwlwb

Febmkmtuyftm ef`fb Bgswawelfk _gbgymkufhfk

}fkc Igytmh, _mefuj pgygtbmfk pgkgymbffk

afifufk Cwyw Igtfy ef`fb M`bw Hwlwb

Twyfif}f1 Wkm~gytmuft Fmy`fkccf+

""""""""""""""""" 6==7 Ftpgl"ftpgl Hwlwb

Febmkmtuyftm efym Lgpwuwtfk Ufuf Wtfhf

Kgcfyf (LUWK-, Bflf`fh Ifkewkc+""""""""""""""""""" 6==7 _gkcfkufy Hwlwb

Febmkmtuyftm em Mkejkgtmf ]jc}flfyuf1 Cfafh

Bfef Wkm~gytmu} _ygtt+

Hfyujkj Twkfy}fum 6==5 _gkg`mumfk Hwlwb em

Mkejkgtmf pfef Flhmy Fife lg"9?, Ifkewkc

F`wbkm+

Mkeyf A+ _m`mfkc ell+ (Gemujy- Nfmtf` H+ Iftym

Dguflfk M Kjpgbigy 9??7 Jujkjbm Efgyfh

G~f`wftm . _yj}gltm+, Em~mtm Lfamfk Egbjlyftm

@jlf` Aflfyuf1 ]f}ftfk Hfylfu Ifkctf+

Ljgkuajyj _wyijpyfkjuj 6=38 Igigyfpf Dfufufkugkufkc Hwlwb Ufuf _gbgymkufhfk efk

_gyfem`fk Febmkmtuyftm Kgcfyf Ifkewkc1

F`wbkm+

Bfeglhfk F`m ‐Dfufufk _mkccmy Wkuwl

@L_A Iwpfum @fbjkcfk,‒ Iwecgu Mknj,

Efw`fu fuft Fkccfyfk, huup1**sss+iwecgu"

mknj+djb* mkegx+php:jpumjk2djbZ djkugku.

~mgs2fyumd`g.me2 474'4Fdfuf ufk"

pmkccmy"wkuwl"`lpa"iwpfum"`fbjkcfk.dfume

258'4F`jdf`"iwecgu"tglujy"`fmk.Mugbme

297=.`fkc2mk+

Bfymj Hf``} Hfemsmaf}f 9??6"9??> ‐ _gyfkfk

Tglujy _fymsmtfuf ugyhfefp _gk}gyfpfk Ugkfcf

Lgyaf efk _gkefpfufk Ft`m Efgyfh Lfiwpfugk

@fbjkcfk huup1** emcm`mi+wkga+fd+me*ce`59*ce`+

php:bje2iyjstg.jp2ygfe.me2ce`hwi"ce`"

bfymjhf``}"94>8+

Bjhfbbfe Fksfy gu+f`+ 9??>"9?6? ‐ G~f`wftm

Y_ABE Lfiwpfugk @fbjkcfk"Afumb‒+

Tjifkf 6==> Fefpuftm _g`f}fkfk Mqmk Mk~gtuftm

ugyhfefp _gywifhfk @mkclwkcfk ef`fb Iwumy"

Iwumy Cfcftfk ugkufkc _gk}g`gkccfyffk Hwlwb

efk _gbgymkufhfk }fkc @f}fl, Ifkewkc1 DmuyfFemu}f Iflum+

Tfew Sftmtuj 9??4 Gemtm Yg~mtm Lfpmuf Tg`gluf

Bfkfagbgk _gbgymkufhfk Efgyfh, Ifkewkc1

D^+ Njlwt Bgemf+

Tjgbmuyj Yjdhbfe 6=88 _fafl efk _gbifkcwkfk,

Ifkewkc1 Gygtdj+Tjglfysj ell+ 9??> _g`f}fkfk _wi`ml, efym

Ejbmkftm lg _fyumtmpfm Twyfif}f1 Fmy`fkccf

Wkm~gytmu} _ygtt+

Wkefkc"wkefkc Kjbjy 6? Ufhwk 9??5 ugkufkc

_gbigkuwlfk _gyfuwyfk _gywkefkc"wkefkcfk+

Wkefkc"wkefkc Kjbjy 49 Ufhwk 9??5 ugkufkc

_gbgymkufhfk Efgyfh+

Wkefkc"wkefkc Kjbjy 44 Ufhwk 9??5 ugkufkc

_gymbifkcfk Lgwfkcfk Fkufyf _wtfu efk

_gbgymkufh efgyfh+

WW Kjbjy 65 Ufhwk 9??8 ugkufkc LgugyiwlffkMknjybftm _wi`ml+

WW Kjbjy 97 Ufhwk 9??= ugkufkc _g`f}fkfk

_wi`ml+

Wkefkc"wkefkc Kjbjy 98 Ufhwk 9??= ugkufkc

_fafl efk Yguymiwtm Efgyfh+

_gyfuwyfk _gbgymkfufh Kjbjy 6= Ufhwk 6==3

ugkufkc _fafl Efgyfh+

_gyfuwyfk _gbgymkufh Kjbjy 9? Ufhwk 6==3

ugkufkc Yguymiwtm Efgyfh+

Efuf Yglfpmuw`ftm F_IE Lfiwpfugk @fbjkcfk

Ufhwk Fkccfyfk 9??3 9??8 efk 9??=+Efuf Yglfpmuw`ftm F_IE Lfiwpfugk _ftwywfk

Ufhwk Fkccfyfk 9??3 9??8 efk 9??=+

Efuf Yglfpmuw`ftm F_IE Ljuf Bfemwk Ufhwk

Fkccfyfk 9??3 9??8 efk 9??=+

Efuf Yglfpmuw`ftm F_IE Ljuf Bjajlgyuj Ufhwk

Fkccfyfk 9??3+9??8 efk 9??=+

Efuf Yglfpmuw`ftm F_IE _yj~mktm Afsf Umbwy

Ufhwk Fkccfyfk 9??3 9??8 efk 9??=+

Efuf ljkemtm cgjcyfnmt efk egbjcyfnmt emlwump

efym Tmuwt (sgitmug- ygtbm _gbgymkufh Efgyfh

Lfiwpfugk @fbjkcfk _gbwuflhmyfk Ugyflhmy

( Nymef} 64 Awkg 9??8- emfltgt bg`f`wm huup1**

sss+ `fbjkcfk+cj+me*mkegx+php:jpumjk2djbZ

djkugku.uftl 2~mgs.me 2556.Mugbme254=+

Efuf ljkemtm cgjcyfnmt efk egbjcyfnmt emlwump

efym Tmuwt (sgitmug- ygtbm _gbgymkufh Efgyfh

Lfiwpfugk _ftwywfk huup1**sss+ pftwywfk

lfi+cj+me*pgyef+php:dME24.fdumjk2`mtu+

Yglfpmuw`ftm Ufycgu efk Ygf`mtftm _gkgymbffk

_gkefpfufk Ft`m Efgyfh Lfiwpfugk*Ljuf

Tg`wywh Afsf Umbwy Tglujy Hftm` _fafl Efgyfh

I_T _yj~mktm Afsf Umbwy huup1**afumb+ipt+cj+me*

sp"djkugku* wp`jfet*mbfcgt*_FE6+pen+Yglfpmuw`ftm Ufycgu efk Ygf`mtftm _gkgymbffk



4?

_gkefpfufk Ft`m Efgyfh Lfiwpfugk*Ljuf

Tg`wywh Afsf Umbwy Tglujy Hftm` Yguymiwtm

Efgyfh huup1**afumb+ipt+cj+me*sp"djkugku*

wp`jfet*mbfcgt* _FE9+pen+

‐_fpfyfk Hftm` Bjkmujymkc Jujkjbm Efgyfh em Afumb9??3‒ Tg`ftf 67 Bgm 9??3 huup1**sgidfdhg+

cjjc`gwtgydjkugku+djb*tgfydh:v2dfdhg1

LJXmiNh}7hcA1sss+felftm+jyc*wp`jfe*Nm`g*

_fpfyfk'979?Bjkmujymkc'979?_g`fltfkffk'

979?Jujkjbm'979?Efgyfh'979?Afsf'979?

_jt+ejd,fkf`mtmt,efuf,pfafl,efgyfh,lfiwpfug

k,pftwywfk.de247.h`2me.du2d`kl.c`2me+

‐_fkefkcfk Wbwb Kjuf Lgwfkcfk _gbef

_ftwywfk‒ Nyfltm _fyufm Lgifkclmufk Ifkctf

huup1**sss+ iwkcafdl+dj+dd*9??=*69*pfkefkcfk"

wbwb"kjuf"lgwfkcfk"pgbef+ hub`+

_yjnm` Lfiwpfugk*Ljuf Ljuf Bjajlgyuj huup1

**dmpuflfy}f+pw+cj+me*yjnm`*pyjnm`*ifyfu*afumb*bjajlgyuj+pen+

Y_ABE Ljuf Bfemwk }fkc ug`fh emtfhlfk bgkafem

_gyef Kj+ 6= Ufhwk 9??= huup1**ifppgef+

bfemwkljuf+mknj*sp"djkugku* wp`jfet*9?6?*?6*

ypab+pen+

Y_A_E Ljuf Bfemwk 9??7"9?97 huup1**ifppgef+

bfemwkljuf+mknj*sp"djkugku*wp`jfet 9?6?*?>*

pgyef"ypap+pen+


2. pajak ... himawan estu bagijo (januari 2011)

Documents