1 Lokxr fcgkj yksd iz’kklu,oa xzkeh.k fodkl laLFkku] ¼fcikMZ½] Qqyokjh 'kjhQ] okYeh dSEil] iVuk & 801505

2  fudklh,oa O;;u inkf/kdkjh dks O;; gsrq jkf'k dh izkfIr&  ewy ctV]  rhu vFkok nks vuqiwjd vkx.ku,oa  vkdfLed fLFkkfr esa vkdfLedrk fuf/k ls izkIr gksrh gS A v/;k;&1 /ku dk mica/k

3  izfro"kZ vxkeh forh; o"kZ ds fy, vk;&O;; dk C;kSjk A  ljdkjh ctV dk mn~ns'; laln@fo/kku e.My ls vuqeksnu izkIr dj djksa dks yxkukA  jkT;@ns'k dh O;; djus gsrq vuqefr ysukA ctV

4 le;  izR;sd o"kZ flrEcj ekg ls ctV cukus dh izfØ;k izkjaHk A  30 flrEcj rd fu;a=h inkf/kdkfj;ksa dks xSj ;kstuk O;;] jktLo  izkfIr,oa dk;Z foHkkxksa ds LFkkiuk O;; ds fy,,d vk;&O;;  vuqekuA  xSj ;kstuk en gsrq 25 vDVwcj rdA  ;kstuk en ds fy,] ftlesa jkT; ;kstuk] dsUnz izk;ksftr ;kstukA  dsUnzh; ;kstukxr ;kstuk lfEefyr gS] 25 uoEcj rdA  ctV ^^fofgr izi=** esa izsf"kr fd;k tkuk A

5 ctV izi=  'kh"kZd ftuds vUrxZr inksa dk oxhZdj.kA  fiNys rhu o"kksaZ dh okLrfodh A  pkyw o"kZ dk Lohd`r vk;&O;;d izkDdyu A  fiNys o"kZ ds izFke pkj eghus dh okLrfodh A

6  pkyw o"kZ ds fiNys pkj eghus dh okLrfodh A  pkyw o"kZ dk iqujhf{kr izkDdyu A  vxkeh o"kZ dk izLrkfor izkDdyu A  Ck

9 vuqiwjd@vfrfjDr ;k vf/kd vuqnku&  pkyw ;kstuk ds fy, vfrfjDr jkf'k dh vko';drk gksA  ubZ lsok@ ds foÙkh; o"kZ esa pkyw gksus ds dkj.k ctV esa izko/kku ughaA  vkdfLedrk fuf/k ls miyC/k djk;s x;s vfxze jkf'k dk lek;kstu A

10 iqufoZfu;ksx & ,d gh vuqnku dss vUrxZr,d erns; bZdkbZ ls nwljs erns; bZdkbZ esa A ,d gh Hkkfjr fofu;ksx ds vUrxZr jktLo ij Hkkfjr bZdkbZ ls nwljh bZdkbZ esaA  erns; ls izHk`r en esa iqufoZfu;ksx ugha gks ldrk gS A

11 Ykxkkrkj-------  izHk`r en ls erns; esa iqufoZfu;ksx ugha gks ldrk gS A  jkTkLo O;; ls iwathxr O;; esa iqufoZfu;ksx ugha gks ldrk gS A  iwathxr O;; ls jktLo O;; esaa iqufoZfu;ksx ugha gks ldrk gS A  fdlh mi'kh"kZ ds dqy ;ksx dk 25 izfr'kr jkf'k gh iqufoZfu;ksx A

12 izR;iZ.k %&  ctV esa micaf/kr iw.kZ jkf'k dk O;; ugha A  vo'ks"k jkf'k dks izR;fiZr A jktLo izkfIr & jkT; ds jktLo izkfIr ds eq[; Jksr A  dsUnzh; djksa esa jkT; ljdkj dks izkIr gksus okyk fgLlk A  jkT; ds vius dj jktLo A  jkT; ds xSj dj jktLo A  dsUnz ljdkj ls lgk;rk vuqnku A

13 iawthxr izkfIr &  yksd _.k&vkarfjd,oa dsUnz ljdkj ls izkIr _.k,oa vfxze lfEefyr gksrs gS A  m/kkj,oa vfxze dh okilh A  varjkT;h; fuiVkjs ls izkIr jkf'k A  vkdfLedrk fuf/k ls varj.k jkf'k A

14 jktLo O;;  ljdkjh foHkkxksa vkSj fofHkUu lsokvksa dks lkekU; :Ik ls pykus gsrqA  foxr o"kksZa esa ljdkj }kjk fy, x, _.kksa ij C;kt vnk;xhA  vkfFkZd lgk;rk vkfn ij [kpZA  vFkZO;oLFkk esa fdlh ifjLkEifr ;k iawth dk l`tu ughaA

15 iwathxr O;;  tehu] bekjrksa] e'kkhuksa] midj.kksa tSlh ifjlEifÙk;ksa ds vf/kxzg.k ij O;;A  'ks;jksa vkfn esa yxkbZ tkus okyh iawthA  yksd _.kksa dh okilhA  ljdkjh daifu;ksa] fuxeksa vkSj vU; ikfVZ;ksa vkfn dks fd, tkus okys _.k vkSj vfxze A

16 eatwjh dh 'kfDr  Lohd`R;kns'k egkys[kkdkj dks ukfer gksrk gS A  Lohd`R;kns'k esa jkf'k fudklh dh izfØ;k] fudklh djus okys inkf/kdkjh dk ukeA  fudklh gsrq foi= dksM] O;; dk izfrosnu nsus dh izfØ;k A  foÙkh; o"kZ lekfIr ds mijkUr Lohd`R;kns'k O;;xr A  Lohd`R;kns'k ds ckn vkoaVu vkns'k fuxZeuA  vkoaVu vkns'k esa dks"kkxkj ls /kujkf'k Hkh fudklh dh tkrh gS A

17 v/;k; &2  xSj ;kstuk en@jkT; ;kstuk ;k dsUnz izk;ksftr ;kstuk ds lanHkZ A  vkcaVu i= esa Lohd`R;kns'k @jkT;kns'k ds fuxZeu laca/kh fooj.k A  Lohd`R;kns'k@jkT;kns'k@vkoaVu i= esa 13 ¼rsjg½ vadksa dk foi= dksM A  Lohd`R;kns'k@jkT;kns'k,oa vkcaVu vkns'k esa ekax la[;k A Lohd`R;kns'k,oa vkcaVu i= esa egRoiw.kZ fcUnq,a &

18 Ykxkkrkj-------  Lohd`R;kns'k@jkT;kns'k,oa vkcaVu&i=z esa izkFkfed bZdkb;k¡A  vkcaVu i= foÙk foHkkx ds LFkk;h ifji= la[;k 2561 fnukad 17-04-1998 ds vkyksdA  micaf/kr jkf'k Lohd`R;kns'k@jkT;kns'k esa Lohd`r jkf'k ls vf/kd ugha A

19 Ykxkkrkj-------  fudklh,oa O;;u inkf/kdkjh vkcaVu&i=,oa Lohd`R;kns'k@jkT;kns'k dh izfof"V fofgr iath esa djsaxsa A  xSj&;kstuk] jkT; ;kstuk,oa dsUnz izk;ksftr ;kstuk ds fy, vyx&vyx vkcaVu iath dk la/kkj.k A  vkcaVu iath&iath la/kkj.k fofgr izirz ch0Vh0lh0&10 es fd;k tkuk gS] ftldk izk:Ik fuEuor gS %&

20 Ykxkkrkj------- vkoaVu& iath eq[; 'kh"kZ---------------- dks"kkxkj dksM--- ----------- mi&eq[; 'kh"kZ------Mh0Mh0vks0dksM- -------- y?kq 'kh"kZ---------------- cSad dksM------ --------------- mi 'kh"kZ---------------- vkCtsDV 'kh"kZ -- ------------ vkcaVu iath ds ck¡;s i`"B ij Øekad vkcaVu i= la[;k,oa frfFk fuxZr djus okys izkf/kdkj dk uke dqy jkf'kvH;qfDr

21 Ykxkkrkj------- vkcaVu iath ds nkfgus i`"B ij foi= la[;k,oa Vksdu la[;k foi= dh jkf'k dqy O;; vo’ks"k jkf’k fudklh,oa O;;u inkf/kdkjh dk gLrk{kj dqy jkf'kdVkSfr'kq+) jkf'k { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_21.jpg", "name": "Ykxkkrkj------- vkcaVu iath ds nkfgus i` B ij foi= la[;k,oa Vksdu la[;k foi= dh jkf k dqy O;; vo’ks k jkf’k fudklh,oa O;;u inkf/kdkjh dk gLrk{kj dqy jkf kdVkSfr kq+) jkf k", "description": "Ykxkkrkj------- vkcaVu iath ds nkfgus i` B ij foi= la[;k,oa Vksdu la[;k foi= dh jkf k dqy O;; vo’ks k jkf’k fudklh,oa O;;u inkf/kdkjh dk gLrk{kj dqy jkf kdVkSfr kq+) jkf k", "width": "800" } 22 v/;k;&3 ,slh lHkh iath Øekafdr,oa lR;kfir gksus pkfg, A  Lakns'kokgd iath & BTC Form-09 esa la/kkfjr A  vkoaVu iath& BTC Form-10 esa la/kkfjr A  Hkqxrku iath & MhMhvks ds dk;kZy; esa la/kkfjr iathA  foi= iath esa foi= la[;k vafdr dh tkrh gSA  jksdM iath esa foÙkh; laO;ogkj dk C;ksjk vafdr gksrk gSA  HkaMkj iath& miLdj@lkexzh dh izfof"V A iath { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_22.jpg", "name": "v/;k;&3 ,slh lHkh iath Øekafdr,oa lR;kfir gksus pkfg, A  Lakns kokgd iath & BTC Form-09 esa la/kkfjr A  vkoaVu iath& BTC Form-10 esa la/kkfjr A  Hkqxrku iath & MhMhvks ds dk;kZy; esa la/kkfjr iathA  foi= iath esa foi= la[;k vafdr dh tkrh gSA  jksdM iath esa foÙkh; laO;ogkj dk C;ksjk vafdr gksrk gSA  HkaMkj iath& miLdj@lkexzh dh izfof V A iath", "description": "v/;k;&3 ,slh lHkh iath Øekafdr,oa lR;kfir gksus pkfg, A  Lakns kokgd iath & BTC Form-09 esa la/kkfjr A  vkoaVu iath& BTC Form-10 esa la/kkfjr A  Hkqxrku iath & MhMhvks ds dk;kZy; esa la/kkfjr iathA  foi= iath esa foi= la[;k vafdr dh tkrh gSA  jksdM iath esa foÙkh; laO;ogkj dk C;ksjk vafdr gksrk gSA  HkaMkj iath& miLdj@lkexzh dh izfof V A iath", "width": "800" } 23 Ykxkkrkj-------  vfxze fudklh iath & MhMhvks dk;kZy; esa BTC Form &11 esa la/kkfjr A  pkyku iath&MhMhvks dk;kZy; }kjk pkyku ds ek/;e ls tek jkf'k;ksa dh fooj.kh A  LFkk;h vfxze@bEizsLV iath 1- BTC Form &23 esa la/kkfjr iath 2- iath esa,d ekfld Iyl&ekbul eseksjsUMe A  laifr iath & dk;kZy; ds uke vpy laifr dk O;kSjk A laifr ls vk; vyx iath la/kkfjr A  vk; ij dj] 'kqYd ;k Qhl dh fooj.kh A  vkxe,oa fuxZeu iathA

24 jkT; ljdkj dks /ku izkIr gksus L=ksrksa %&  dsUnzh; djksa esa jkT; dk fgLlk A  jkT; dk viuk dj jktLo& okf.kT;dj] fuca/ku] okgu dj] mRikn 'kqYd] Hkw&jktLo vkfn djksa A v/;k;&4 ljdkjh izkfIr;ka

25 Ykxkkrkj-------  xSj dj jktLo& fofHkUu ljdkjh dk;kZy;ksa esa vke vkneh dks nh tkus okyh lsokvksa ds fy, Qhl] 'kqYd] Hkkj A  lgk;d vuqnku ¼ Grant-in-Aid ½& dsUnz ljdkj }kjk fofHkUu vkfFkZd lsokvksa] vk/kkjHkwr lajpuk] lkekftd dY;k.k vkfn dk;Z ds fy, lgk;rk A  _.k,oa m/kkj& [kqys cktkj ls] dsUnz ls] fofHkUu foÙkh; laLFkkuksa vkfn ls fy;k xk dtZ,oa m/kkj A

26 izkfIr;ksa dks dks"kkxkj esa tek fd;k tkuk  jkT; ds jktLo,oa iwWth en esa izkIr /ku rqjar cSad esa la/kkfjr ljdkjh [kkrs eas tek A  izkIr /ku dk foHkkxh; dk;ksZ esa [kpZ ugha fd;k tk;A  /ku ljdkjh [kkrs ds ckgj ugha j[kk tk; A

27 foHkkxh; izkfIr;ksa esa ls foHkkxh; nSfud [kpZ djus okys foHkkx  flfoy U;k;ky;A  vijkf/kd U;k;ky;A  yksd fuekZ.k¼ifCyd oDlZ½ foHkkxA  tsyA  ou foHkkx A

28 ljdkjh [kkrs esa Hkqxrku ds fy, dks"kkxkj esa izfØ;k  jkf'k tek gsrq pkyku ch-Vh-lh- Qkje&4 A  pkyku rhu izfr;ksa esa A  pkyku esa jkf'k tek djus okys dk uke] gLrk{kj,oa irk A  ftlds fy, /ku tek fd;k tk jgk gS mldk uke] irk vkfn A  pkyku ij eq[; 'kh"kZ] mi eq[; 'kh"kZ] y?kq'kh"kZ,oa mi'kh"kZ dk Li"V mYys[k ¼tSls fodzhdj ds fy, R - 0040 00 102 0001 A ;gkW R izkfIr dk dksM gSA rsj+g vadks dk izkfIr 'kh"kZ dksM Li"V :i ls vafdrA  pkyku ds fu/kkZfjr LFkku ij Under Rupees yky L;kgh ls vadksa,oa 'kCnksa esa A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_28.jpg", "name": "ljdkjh [kkrs esa Hkqxrku ds fy, dks kkxkj esa izfØ;k  jkf k tek gsrq pkyku ch-Vh-lh- Qkje&4 A  pkyku rhu izfr;ksa esa A  pkyku esa jkf k tek djus okys dk uke] gLrk{kj,oa irk A  ftlds fy, /ku tek fd;k tk jgk gS mldk uke] irk vkfn A  pkyku ij eq[; kh kZ] mi eq[; kh kZ] y kq kh kZ,oa mi kh kZ dk Li V mYys[k ¼tSls fodzhdj ds fy, R - 0040 00 102 0001 A ;gkW R izkfIr dk dksM gSA rsj+g vadks dk izkfIr kh kZ dksM Li V :i ls vafdrA  pkyku ds fu/kkZfjr LFkku ij Under Rupees yky L;kgh ls vadksa,oa kCnksa esa A", "description": "ljdkjh [kkrs esa Hkqxrku ds fy, dks kkxkj esa izfØ;k  jkf k tek gsrq pkyku ch-Vh-lh- Qkje&4 A  pkyku rhu izfr;ksa esa A  pkyku esa jkf k tek djus okys dk uke] gLrk{kj,oa irk A  ftlds fy, /ku tek fd;k tk jgk gS mldk uke] irk vkfn A  pkyku ij eq[; kh kZ] mi eq[; kh kZ] y kq kh kZ,oa mi kh kZ dk Li V mYys[k ¼tSls fodzhdj ds fy, R - 0040 00 102 0001 A ;gkW R izkfIr dk dksM gSA rsj+g vadks dk izkfIr kh kZ dksM Li V :i ls vafdrA  pkyku ds fu/kkZfjr LFkku ij Under Rupees yky L;kgh ls vadksa,oa kCnksa esa A", "width": "800" } 29 Ykxkkrkj-------  ljdkjh pkyku ds lanHkZ esa lacaf/kr foHkkx ;k dk;kZy; ds izkf/kd`r inkf/kdkjh }kjk izfrgLrk{kfjr A  okilh@olwyh ds pkyku ij yky L;kgh ls Refund/Recovery dk eqgj A  MhMhvksa dk;kZy; esa pkyku ds fy,,d vyx iath A ,d yk[k rd ys[kkiky,oa,d yk[k ls mij dks"kkxkj inkf/kdkj }kjk pkyku ikfjr fd;k tkrk gSA  pkyku ds lkFk uxn] psd] ;k M~zkQV ds ek/;e ls ?ku cSad esa tek A

30 [kkl&[kkl foHkkxksa ds fy, fo'ks"k fu;e  ou foHkkx,oa yksd fuekZ.k foHkkx }kjk uxn jkf'k izkIr fd;s tkrs gSA  bl izkfIr esa ls nSfud [kpZZ fd;s tk ldrs gSA  ;fn izkfIr;ka] fd, x, O;; ls vf/kd gksa] rks vf/k'ks"k ¼ljIyl½ jkf'k dk pkyku& ¼ BTC form-5 ½ ds tfj, cSad esa tek dj fn;k tkrk gS A

31 Ykxkkrkj-------  ekg ds var esa ftruh jkf'k [kpZ gqbZ gS] mruh jkf'k dk vius gha i{k esa,d psd dkVdj mlij ou foHkkx esa varj.k dzsfMV }kjk Hkqxrku ik;k fy[kdj dks"kkxkj esa pkyku lfgr izLrqr A  izR;sd ekg ds var esa iszf"kr jkf'k dk iw.kZ C;ksjk dks"kkxkj inkf/kdkjh }kjk yksd fuekZ.k foHkkx dks ¼ BTC form-6 ½,oa ou foHkkx dks ¼ BTC form-7 ½ miyC/k djk;saxsa A  ;g yksd fuekZ.k foHkkx,oa ou foHkkx ds ys[kkiky dh C;fDrxr ftEesokjh gS fd dks"kkxkj inkf/kdkjh ls mij fofgr izi= esa C;ksjk izkIr dj vius tek iath ls feyku dj ysa A

32 LFkkuh; fudk;ksa dh izkfIr;kW  eq[; LFkkuh; fudk; & ftyk ifj"kn~] uxj ifj"kn~] uxj fuxe] uxjikfydk] iapk;r lfefr A  /ku izkfIr ds Jksr &  jkT; ljdkj ls izkIr vuqnkuA  jkT; ljdkj ls izkIr dtZA  LFkkuh; Lrj ij laxzfgr fd;s tkus okys dj,oa pqWxhA  fdlh ljdkjh@xSj ljdkjh dk;kZy;] laLFkk ;k O;fDr ds fy, fd;s x;s dk;Z ds cnys esa izkIr jkf'kA

33 izkIr jkf'k dk tek fd;k tkuk  jkT; ds yksd ys[kk ds eq[; 'kh"kZ 8448& LFkkuh; fuf/k esa tek A  ;gha ihŒ,yŒ [kkrk gSA  /ku jkf'k lkekU; pkyku ds ek/;e ls tek A  O;; gsrq xSj ljdkjh psd ls jkf'k dh fudklh A  ihŒ,yŒ [kkrk dks"kkxkj esa [kksys tkus okyk,d izdkj dk lkekU; cSafdx [kkrk A

34 psd ;k Mªk¶V ls Hkqxrku &  Lkjdkjh cdk;s,oa vU; ysu nsu dk Hkqxrku ØkWl psd ;k Mªk¶V fd;k tkrk gSA  psd lek'kksf/kr gksuss ds ckn vafre jlhn A  izkfIr jlhn dh nwljh izfr tkjh ugha dh tkrhA  fo’ks"k ifjfLFkfr esa xqe gksus dk izek.k&i= fn;k tkrk gSA

35  foi= gsrq QkWeZ (Printed Bill Form)- fofgr foi= fgUnh vFkok vaxzsth esa A  gLrk{kj,oa foi= esa jkf'k dh izfof"V (Signature and showing amount on Bill Form)  foi= ij fofufnZ"V LFkku ij L;kgh ls iw.kZ gLrk{kfjr A  jkf'k vadksa,oa 'kCnksa esa vafdr A  jkf'k dk laO;ogkj ;fn iSls esa gks rks mlds fudVre :i;s esa A v/;k; & 5 foi= rS;kj djus gsrq lkekU; funs'k { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_35.jpg", "name": " foi= gsrq QkWeZ (Printed Bill Form)- fofgr foi= fgUnh vFkok vaxzsth esa A  gLrk{kj,oa foi= esa jkf k dh izfof V (Signature and showing amount on Bill Form)  foi= ij fofufnZ V LFkku ij L;kgh ls iw.kZ gLrk{kfjr A  jkf k vadksa,oa kCnksa esa vafdr A  jkf k dk laO;ogkj ;fn iSls esa gks rks mlds fudVre :i;s esa A v/;k; & 5 foi= rS;kj djus gsrq lkekU; funs k", "description": " foi= gsrq QkWeZ (Printed Bill Form)- fofgr foi= fgUnh vFkok vaxzsth esa A  gLrk{kj,oa foi= esa jkf k dh izfof V (Signature and showing amount on Bill Form)  foi= ij fofufnZ V LFkku ij L;kgh ls iw.kZ gLrk{kfjr A  jkf k vadksa,oa kCnksa esa vafdr A  jkf k dk laO;ogkj ;fn iSls esa gks rks mlds fudVre :i;s esa A v/;k; & 5 foi= rS;kj djus gsrq lkekU; funs k", "width": "800" } 36 Ykxkkrkj-------  foi= ds LrEHk,oa fooj.k LFkku (Particulars and column of Bill)  foi= ds lHkh fjDr LFkku@LrEHk rFkk fooj.k iw.kZr% Hkjs gksuk pkfg,] ;fn foi= ds fdlh LrEHk esa vadu vko';d ugha gks rks mls vkM+s&frjNs js[kk ls Hkj fn;k tkuk pkfg, A  foi= esa lq/kkj,oa cnyko (Correction and Alteration)  foi= esa izfof"V dks feVkus,oa OgkbZVuj dk iz;ksx ughaA  izR;sd lq/kkj,oa cnyko okys izfof"V ij MhMhvks dk iw.kZ gLrk{kj gksuk pkfg,A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_36.jpg", "name": "Ykxkkrkj-------  foi= ds LrEHk,oa fooj.k LFkku (Particulars and column of Bill)  foi= ds lHkh fjDr LFkku@LrEHk rFkk fooj.k iw.kZr% Hkjs gksuk pkfg,] ;fn foi= ds fdlh LrEHk esa vadu vko ;d ugha gks rks mls vkM+s&frjNs js[kk ls Hkj fn;k tkuk pkfg, A  foi= esa lq/kkj,oa cnyko (Correction and Alteration)  foi= esa izfof V dks feVkus,oa OgkbZVuj dk iz;ksx ughaA  izR;sd lq/kkj,oa cnyko okys izfof V ij MhMhvks dk iw.kZ gLrk{kj gksuk pkfg,A", "description": "Ykxkkrkj-------  foi= ds LrEHk,oa fooj.k LFkku (Particulars and column of Bill)  foi= ds lHkh fjDr LFkku@LrEHk rFkk fooj.k iw.kZr% Hkjs gksuk pkfg,] ;fn foi= ds fdlh LrEHk esa vadu vko ;d ugha gks rks mls vkM+s&frjNs js[kk ls Hkj fn;k tkuk pkfg, A  foi= esa lq/kkj,oa cnyko (Correction and Alteration)  foi= esa izfof V dks feVkus,oa OgkbZVuj dk iz;ksx ughaA  izR;sd lq/kkj,oa cnyko okys izfof V ij MhMhvks dk iw.kZ gLrk{kj gksuk pkfg,A", "width": "800" } 37 Ykxkkrkj-------  ys[kk 'kh"kZ (Head of Account)  izkIr vkcaVu esa of.kZr ys[kk 'kh"kksZa] foi= dksM] ekax la[;k rFkk MhŒMhŒvksŒ dksM dh izfof"V A  Lohd`R;kns'k@jkT;kns'k (Sanction Order):-  Lohd`R;kns'k@jkT;kns'k l[a;k] frfFk,oa fuxZr djus okys izkf/kdkj dk fooj.k  Lohd`R;kns'k@jkT;kns'k dh vfHkizekf.kr Nk;kizfr foi= ds lkFk layXu A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_37.jpg", "name": "Ykxkkrkj-------  ys[kk kh kZ (Head of Account)  izkIr vkcaVu esa of.kZr ys[kk kh kksZa] foi= dksM] ekax la[;k rFkk MhŒMhŒvksŒ dksM dh izfof V A  Lohd`R;kns k@jkT;kns k (Sanction Order):-  Lohd`R;kns k@jkT;kns k l[a;k] frfFk,oa fuxZr djus okys izkf/kdkj dk fooj.k  Lohd`R;kns k@jkT;kns k dh vfHkizekf.kr Nk;kizfr foi= ds lkFk layXu A", "description": "Ykxkkrkj-------  ys[kk kh kZ (Head of Account)  izkIr vkcaVu esa of.kZr ys[kk kh kksZa] foi= dksM] ekax la[;k rFkk MhŒMhŒvksŒ dksM dh izfof V A  Lohd`R;kns k@jkT;kns k (Sanction Order):-  Lohd`R;kns k@jkT;kns k l[a;k] frfFk,oa fuxZr djus okys izkf/kdkj dk fooj.k  Lohd`R;kns k@jkT;kns k dh vfHkizekf.kr Nk;kizfr foi= ds lkFk layXu A", "width": "800" } 38 Ykxkkrkj-------  vkcaVu iath (Allotment Register)- BTCForm 10 esa la/kkfjr gksuk pkfg,A  lans'kokgd iath (Massenger Book) - BTC Form 09 esa la/kkfjr,oa dks"kkxkj }kjk fuxZr A  fudklh,oa O;;u inkf/kdkjh ds :i esa izkf/kd`r djuk  dk;kZy; iz/kku vius v/khuLFk fdlh Hkh jktif=r inkf/kdkjh dks foi= rS;kj djus rFkk foi= dk Hkqxrku izkIr djus gsrq izkf/kd`r dj ldrk gS]  ijUrq,sls izkf/kdkj ls dk;kZy; iz/kku jkf'k dh fudklh,oa mlds O;; ls lacaf/kr vuqns'kksa,oa nkf;Roksa ls eqDr ugha gks ldrs gSaA

39 Ykxkkrkj-------  izfrgLrk{kj,oa iwokZads{k.k (Countersigned and Pre Audit)  egkys[kkdkj ls iwokZads{k.k vfuok;Z foi=&  cdk;k minku ]isa'ku]:ikarfjr isa'ku fuxZr gksus dh frfFk ls,d o"kZ rd ftfor A  ySIlM jktLo,oa U;k;ky; tek okilh A  for foHkkx ls funsf'kr foi= ;k Hkqxrkukns'k dk iwokZads{k.k A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_39.jpg", "name": "Ykxkkrkj-------  izfrgLrk{kj,oa iwokZads{k.k (Countersigned and Pre Audit)  egkys[kkdkj ls iwokZads{k.k vfuok;Z foi=&  cdk;k minku ]isa ku]:ikarfjr isa ku fuxZr gksus dh frfFk ls,d o kZ rd ftfor A  ySIlM jktLo,oa U;k;ky; tek okilh A  for foHkkx ls funsf kr foi= ;k Hkqxrkukns k dk iwokZads{k.k A", "description": "Ykxkkrkj-------  izfrgLrk{kj,oa iwokZads{k.k (Countersigned and Pre Audit)  egkys[kkdkj ls iwokZads{k.k vfuok;Z foi=&  cdk;k minku ]isa ku]:ikarfjr isa ku fuxZr gksus dh frfFk ls,d o kZ rd ftfor A  ySIlM jktLo,oa U;k;ky; tek okilh A  for foHkkx ls funsf kr foi= ;k Hkqxrkukns k dk iwokZads{k.k A", "width": "800" } 40 Ykxkkrkj-------  fu;a=h inkf/kdkjh dk izfrgLrk{kj fd;s tkus okys foi=&  lHkh rjg ds ;krzk&HkRrk foi= a  lHkh rjg ds foLr`r foi= (DC Bill)  uxj fudk;ksa dks jkT; ds lesfdr fuf/k ls izkIr gksus okys vuqnkuA  vko';drkuqlkj ;Fkk funsf'kr A  ifji= la[;k 2561 fnukad 17-04-1998 dk vuqikyu { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_40.jpg", "name": "Ykxkkrkj-------  fu;a=h inkf/kdkjh dk izfrgLrk{kj fd;s tkus okys foi=&  lHkh rjg ds ;krzk&HkRrk foi= a  lHkh rjg ds foLr`r foi= (DC Bill)  uxj fudk;ksa dks jkT; ds lesfdr fuf/k ls izkIr gksus okys vuqnkuA  vko ;drkuqlkj ;Fkk funsf kr A  ifji= la[;k 2561 fnukad 17-04-1998 dk vuqikyu", "description": "Ykxkkrkj-------  fu;a=h inkf/kdkjh dk izfrgLrk{kj fd;s tkus okys foi=&  lHkh rjg ds ;krzk&HkRrk foi= a  lHkh rjg ds foLr`r foi= (DC Bill)  uxj fudk;ksa dks jkT; ds lesfdr fuf/k ls izkIr gksus okys vuqnkuA  vko ;drkuqlkj ;Fkk funsf kr A  ifji= la[;k 2561 fnukad 17-04-1998 dk vuqikyu", "width": "800" } 41 Ykxkkrkj-------  egRoiw.kZ funs'k&  foi= eqfnzr izi= BTC Form-17 A  foi= ds mij nkok vof/k dk Li"V mYys[k A  Mh0Mh0vks0] foi= dksM] ekWx la[;k ¼ Demand No. ½ bZdkbZ dksM ¼ Unit Code ½ dk eqgj Li"V :i ls vafdr gksuk pkfg,A  eq[; 'kh"kZ] mieq[; 'kh"kZ] y?kq 'kh"kZ,oa mi&'kh"kZ dk Li"V eqgj A  foi= ds mij foi= la[;k@foRrh; o"kZ,oa ftyk dk uke A  foi= ds mij ;kstuk@xSj;kstuk dk eqgj A PAYMENT OF MONTHLY PAY BILLS { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_41.jpg", "name": "Ykxkkrkj-------  egRoiw.kZ funs k&  foi= eqfnzr izi= BTC Form-17 A  foi= ds mij nkok vof/k dk Li V mYys[k A  Mh0Mh0vks0] foi= dksM] ekWx la[;k ¼ Demand No.", "description": "½ bZdkbZ dksM ¼ Unit Code ½ dk eqgj Li V :i ls vafdr gksuk pkfg,A  eq[; kh kZ] mieq[; kh kZ] y kq kh kZ,oa mi& kh kZ dk Li V eqgj A  foi= ds mij foi= la[;k@foRrh; o kZ,oa ftyk dk uke A  foi= ds mij ;kstuk@xSj;kstuk dk eqgj A PAYMENT OF MONTHLY PAY BILLS.", "width": "800" } 42 Ykxkkrkj-------  foi= ds mij LFkkbZ@vLFkkbZ LFkkiuk rFkk dk;kZy; dk ukeA  yky L;kgh ls Lohd`r cy] dk;Zjr cy] fjDr cy dh la[;kA  vkoaVu vkns'k la[;k,oa frfFk dk mYys[k rFkk vkoaVu C;ksjk A  vkoaVu vkns'k dh vfHkizekf.kr Nk;k izfr layXu A  jkf'k dh fudklh ds fy, l{ke inkf/kdkjh dk izek.k i= A  va'kekg gsrq osru foi= gS rks [kafMr vof/k dk mYys[k A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_42.jpg", "name": "Ykxkkrkj-------  foi= ds mij LFkkbZ@vLFkkbZ LFkkiuk rFkk dk;kZy; dk ukeA  yky L;kgh ls Lohd`r cy] dk;Zjr cy] fjDr cy dh la[;kA  vkoaVu vkns k la[;k,oa frfFk dk mYys[k rFkk vkoaVu C;ksjk A  vkoaVu vkns k dh vfHkizekf.kr Nk;k izfr layXu A  jkf k dh fudklh ds fy, l{ke inkf/kdkjh dk izek.k i= A  va kekg gsrq osru foi= gS rks [kafMr vof/k dk mYys[k A", "description": "Ykxkkrkj-------  foi= ds mij LFkkbZ@vLFkkbZ LFkkiuk rFkk dk;kZy; dk ukeA  yky L;kgh ls Lohd`r cy] dk;Zjr cy] fjDr cy dh la[;kA  vkoaVu vkns k la[;k,oa frfFk dk mYys[k rFkk vkoaVu C;ksjk A  vkoaVu vkns k dh vfHkizekf.kr Nk;k izfr layXu A  jkf k dh fudklh ds fy, l{ke inkf/kdkjh dk izek.k i= A  va kekg gsrq osru foi= gS rks [kafMr vof/k dk mYys[k A", "width": "800" } 43 Ykxkkrkj-------  Mh0Mh0vks0 }kjk lekuqikfrd nj ls ekfld vk;dj dh dVkSrh A  dehZ ds ewy LFkkiuk dk gksuk rFkk mudh fu;qfDr dh oS/krk dk izek.k i=A  BTC Form-18 esa vuqifLFkfr fooj.khA  jktif=r inkf/kdkfj;ksa,oa vjktif=r dfeZ;ksa dk osru foi= vyx& &vyx cuk;k tk;A  dk;Z Hkkfjr ¼odZ pkTMZ½ LFkkiuk ds dfeZ;ksa dh etnwjh dh fudklh BTC Form-33 esa A

44 Ykxkkrkj-------  osru o`f} dh fudklh gsrq BTC Form-19 dk mi;ksxA a  osru ls dVkSrh laca/kh lHkh vuqlwfp;kW fofgr izi= esa aA  osru iqujhf{kr gksus ij iqujh{k.k laca/kh i=@vkns'k,oa ftyk ys[kkAiqujhf{kr  inkf/kdkjh }kjk lR;kfir osru fu/kkZj.k izi= A  LFkkukUrfjr dfeZ;ksa ds ekeys esa foi= ds lkFk vfHkizekf.kr LFkkukrj.kA vkns'k dh izfr rFkk vafre osru izek.k i= dh ewy izfr A

45 PAYMENT OF ARREAR BILLS  Hkqxrku esa foyEc dk mfpr dkj.k dk izek.k i= fn;k tkuk gSA  cdk;k varj jkf'k dk foi= esa nkok%&  cdk;k dh foojf.k ekgokj gks  iwoZ esa Hkqxrku dh x;h jkf'k dk foi= la[;k] frfFk rFkk foi= Hkqukus dh frfFk vafdr gksA  u;k HkRrk vFkok osruo`f}dh Lohd`fr nsuss okys l{ke izkf/kdkj dk vkns'k layXu A  foi= ij iwoZ esa fudklh ugha dh x;h gS vkSj nkok dh xbZ foi= dh dk;kZy; izfr esa cdk;k nkos dh fooj.kh vafdr dj nh xbZ gS A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_45.jpg", "name": "PAYMENT OF ARREAR BILLS  Hkqxrku esa foyEc dk mfpr dkj.k dk izek.k i= fn;k tkuk gSA  cdk;k varj jkf k dk foi= esa nkok%&  cdk;k dh foojf.k ekgokj gks  iwoZ esa Hkqxrku dh x;h jkf k dk foi= la[;k] frfFk rFkk foi= Hkqukus dh frfFk vafdr gksA  u;k HkRrk vFkok osruo`f}dh Lohd`fr nsuss okys l{ke izkf/kdkj dk vkns k layXu A  foi= ij iwoZ esa fudklh ugha dh x;h gS vkSj nkok dh xbZ foi= dh dk;kZy; izfr esa cdk;k nkos dh fooj.kh vafdr dj nh xbZ gS A", "description": "PAYMENT OF ARREAR BILLS  Hkqxrku esa foyEc dk mfpr dkj.k dk izek.k i= fn;k tkuk gSA  cdk;k varj jkf k dk foi= esa nkok%&  cdk;k dh foojf.k ekgokj gks  iwoZ esa Hkqxrku dh x;h jkf k dk foi= la[;k] frfFk rFkk foi= Hkqukus dh frfFk vafdr gksA  u;k HkRrk vFkok osruo`f}dh Lohd`fr nsuss okys l{ke izkf/kdkj dk vkns k layXu A  foi= ij iwoZ esa fudklh ugha dh x;h gS vkSj nkok dh xbZ foi= dh dk;kZy; izfr esa cdk;k nkos dh fooj.kh vafdr dj nh xbZ gS A", "width": "800" } 46 PAYMENT OF T.A. BILLS  foi= eqfnzr izi= esa ¼ BTC Form-20 ½  yksd fuekZZ.k LFkkiuk lacaf/kr ;k=k foi= ds fy, ¼ BTC Form-22 ½  ;k=k dk;ZØe dh vfHkizekf.kr Nk;kizfr foi= ds lkFk layXu A  fu;a=h inkf/kdkjh ds }kjk izfrgLrk{kfjr A  ljdkjh dk;Z ls ;k=k dh x;h gS] dk foi= ij izek.k i= A  vkoaVu dk Kkiu mfpr :i esa Hkjk gksuk pkfg,A  gksVy esa Bgjus dh fLFkfr esa foi= ds lkFk gksVy dk fcy A  jktif=r inkf/kdkjh ds ekeys esa osru iwtkZ la[;k dk mYys[kA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_46.jpg", "name": "PAYMENT OF T.A.", "description": "BILLS  foi= eqfnzr izi= esa ¼ BTC Form-20 ½  yksd fuekZZ.k LFkkiuk lacaf/kr ;k=k foi= ds fy, ¼ BTC Form-22 ½  ;k=k dk;ZØe dh vfHkizekf.kr Nk;kizfr foi= ds lkFk layXu A  fu;a=h inkf/kdkjh ds }kjk izfrgLrk{kfjr A  ljdkjh dk;Z ls ;k=k dh x;h gS] dk foi= ij izek.k i= A  vkoaVu dk Kkiu mfpr :i esa Hkjk gksuk pkfg,A  gksVy esa Bgjus dh fLFkfr esa foi= ds lkFk gksVy dk fcy A  jktif=r inkf/kdkjh ds ekeys esa osru iwtkZ la[;k dk mYys[kA.", "width": "800" } 47 PAYMENT OF CONTINGENT BILLS  ljdkjh dk;kZy; dks lqpk: :i ls pykus gsrq vko';d [kpZ vkdfLed O;;* dgykrs gSaA  Contract Contingencies-,sls izHkkj ftuds fy, O;; gsrq,d eq'r jkf'k okf"kZd rkSj ij MhMhvks dks nh tkrh gS ^lafonk vkdfLed O;;* dgykrh gSA  vkdfLed O;; ds izdkj& Counter-signed Contingencies Fully vouched Contingencies { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_47.jpg", "name": "PAYMENT OF CONTINGENT BILLS  ljdkjh dk;kZy; dks lqpk: :i ls pykus gsrq vko ;d [kpZ vkdfLed O;;* dgykrs gSaA  Contract Contingencies-,sls izHkkj ftuds fy, O;; gsrq,d eq r jkf k okf kZd rkSj ij MhMhvks dks nh tkrh gS ^lafonk vkdfLed O;;* dgykrh gSA  vkdfLed O;; ds izdkj& Counter-signed Contingencies Fully vouched Contingencies", "description": "PAYMENT OF CONTINGENT BILLS  ljdkjh dk;kZy; dks lqpk: :i ls pykus gsrq vko ;d [kpZ vkdfLed O;;* dgykrs gSaA  Contract Contingencies-,sls izHkkj ftuds fy, O;; gsrq,d eq r jkf k okf kZd rkSj ij MhMhvks dks nh tkrh gS ^lafonk vkdfLed O;;* dgykrh gSA  vkdfLed O;; ds izdkj& Counter-signed Contingencies Fully vouched Contingencies", "width": "800" } 48 Ykxkkrkj-------  A.C. Bill ij fudklh dk D.C. Bill  layXu vfHkJo ij Paid And Cancelled dk eqgj gksuk pkfg,A  lHkh lkefxz;ksa dk Ø; fucaf/kr O;olkf;;ksa ls fd;s tkus dk izek.k i= vafdr gksuk pkfg,A  oSV dk jkf'k dk Li"V mYys[k foi=,oa Lohd`R;kns'k esa i`Fkd :i ls gksuk pkfg, rFkk Jksr ls oSV dh dVkSrh dj fy;s tkus rFkk lacaf/kr vapy esa pkyku ls tek fd;s tkus dk izek.k&i= foi= ij vafdr jguk pkfg,A  AC ds fy;s Bill BTC Form-26 { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_48.jpg", "name": "Ykxkkrkj-------  A.C. Bill ij fudklh dk D.C.", "description": "Bill  layXu vfHkJo ij Paid And Cancelled dk eqgj gksuk pkfg,A  lHkh lkefxz;ksa dk Ø; fucaf/kr O;olkf;;ksa ls fd;s tkus dk izek.k i= vafdr gksuk pkfg,A  oSV dk jkf k dk Li V mYys[k foi=,oa Lohd`R;kns k esa i`Fkd :i ls gksuk pkfg, rFkk Jksr ls oSV dh dVkSrh dj fy;s tkus rFkk lacaf/kr vapy esa pkyku ls tek fd;s tkus dk izek.k&i= foi= ij vafdr jguk pkfg,A  AC ds fy;s Bill BTC Form-26.", "width": "800" } 49 PAYMENT OF GRANT-IN-AID  lgk;d vuqnku] ds foi= BTC Form 42  Hkqxrku gsrq foHkkxh; Lohd`R;kns'k,oa mi vkoaVukns'k ds lkFk&lkFk eq[; vkoaVukns'k A  vuqnku xzkgh,atslh ls iwoZ izkfIr jlhn yh tk;sxhA  Nk=o`fr] othQk] rFkk iks'kkd] lkbfdy] ds fy, foi= BTC Form43 A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_49.jpg", "name": "PAYMENT OF GRANT-IN-AID  lgk;d vuqnku] ds foi= BTC Form 42  Hkqxrku gsrq foHkkxh; Lohd`R;kns k,oa mi vkoaVukns k ds lkFk&lkFk eq[; vkoaVukns k A  vuqnku xzkgh,atslh ls iwoZ izkfIr jlhn yh tk;sxhA  Nk=o`fr] othQk] rFkk iks kkd] lkbfdy] ds fy, foi= BTC Form43 A", "description": "PAYMENT OF GRANT-IN-AID  lgk;d vuqnku] ds foi= BTC Form 42  Hkqxrku gsrq foHkkxh; Lohd`R;kns k,oa mi vkoaVukns k ds lkFk&lkFk eq[; vkoaVukns k A  vuqnku xzkgh,atslh ls iwoZ izkfIr jlhn yh tk;sxhA  Nk=o`fr] othQk] rFkk iks kkd] lkbfdy] ds fy, foi= BTC Form43 A", "width": "800" } 50 PAYMENT OF REFUND  jkT; ljdkj dh lafpr fuf/k esa vf/kdkbZ jkf'k ds :i esa tek gks A  okil djus ds fy, jkT; ljdkj fu;ec) gSA  jktLo tek okilh foi= BTC Form 41  foi= ds lkFk pkyku dh vfHkizekf.kr izfr layXu A  lacaf/kr dks"kkxkj,oa cSad ls lR;kiu A  okilh gdnkj dh izkfIr jlhn ¼jktLo fVdV ds lkFk½ ij gha dh tk,xhA  vkns'k tkjh gksus dh frfFk ls ek= rhu eghuksa dh vof/k ds fy, gha izo`r jgsxkA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_50.jpg", "name": "PAYMENT OF REFUND  jkT; ljdkj dh lafpr fuf/k esa vf/kdkbZ jkf k ds :i esa tek gks A  okil djus ds fy, jkT; ljdkj fu;ec) gSA  jktLo tek okilh foi= BTC Form 41  foi= ds lkFk pkyku dh vfHkizekf.kr izfr layXu A  lacaf/kr dks kkxkj,oa cSad ls lR;kiu A  okilh gdnkj dh izkfIr jlhn ¼jktLo fVdV ds lkFk½ ij gha dh tk,xhA  vkns k tkjh gksus dh frfFk ls ek= rhu eghuksa dh vof/k ds fy, gha izo`r jgsxkA", "description": "PAYMENT OF REFUND  jkT; ljdkj dh lafpr fuf/k esa vf/kdkbZ jkf k ds :i esa tek gks A  okil djus ds fy, jkT; ljdkj fu;ec) gSA  jktLo tek okilh foi= BTC Form 41  foi= ds lkFk pkyku dh vfHkizekf.kr izfr layXu A  lacaf/kr dks kkxkj,oa cSad ls lR;kiu A  okilh gdnkj dh izkfIr jlhn ¼jktLo fVdV ds lkFk½ ij gha dh tk,xhA  vkns k tkjh gksus dh frfFk ls ek= rhu eghuksa dh vof/k ds fy, gha izo`r jgsxkA", "width": "800" } 51 REPAYMENT  Deposits [kkrksa dk izdkj%&  jsoU;w fMiksftV] dksVZ fMiksftV] ilZuy fMiksftV] ySIlM fMiksftVA  lkjs fMiksftV~l jkT; ljdkj ds ifCyd vdkmaV~l esa tek gksrs gSaA  mDr fMiksftV rhu lkyksa ds ckn LAPSED gks tkrs gSaA  iqu%HkZqxrku egkys[kkdkj ds vkns'k ls gks ldrk gS A  REPAYMENT ds fy, fofufnZ"V izi=&53 A  LAPSED fMiksftV ds REFUND ds fy, fofufnZ"V izi=&54 gSA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_51.jpg", "name": "REPAYMENT  Deposits [kkrksa dk izdkj%&  jsoU;w fMiksftV] dksVZ fMiksftV] ilZuy fMiksftV] ySIlM fMiksftVA  lkjs fMiksftV~l jkT; ljdkj ds ifCyd vdkmaV~l esa tek gksrs gSaA  mDr fMiksftV rhu lkyksa ds ckn LAPSED gks tkrs gSaA  iqu%HkZqxrku egkys[kkdkj ds vkns k ls gks ldrk gS A  REPAYMENT ds fy, fofufnZ V izi=&53 A  LAPSED fMiksftV ds REFUND ds fy, fofufnZ V izi=&54 gSA", "description": "REPAYMENT  Deposits [kkrksa dk izdkj%&  jsoU;w fMiksftV] dksVZ fMiksftV] ilZuy fMiksftV] ySIlM fMiksftVA  lkjs fMiksftV~l jkT; ljdkj ds ifCyd vdkmaV~l esa tek gksrs gSaA  mDr fMiksftV rhu lkyksa ds ckn LAPSED gks tkrs gSaA  iqu%HkZqxrku egkys[kkdkj ds vkns k ls gks ldrk gS A  REPAYMENT ds fy, fofufnZ V izi=&53 A  LAPSED fMiksftV ds REFUND ds fy, fofufnZ V izi=&54 gSA", "width": "800" } 52 PAYMENT OF G.P.F. ADVANCE  vizR;iZ.kh; vfxze gsrq foi= fofgr eqfnzr izi= (BTC Form 51) esaA  vLFkk;h vfxze gsrq foi= eqfnzr izi= (BTC Form 17) esa rS;kj fd;k tkuk gSA  dkSu lk vfxze gS] dk izek.k i= foi= ij vafdr gksuk pkfg,A  iwoZ esa fy;s x;s vfxze dk lek;kstu laca/kh izek.k i= foi= ij vafdr gksuk pkfg,A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_52.jpg", "name": "PAYMENT OF G.P.F.", "description": "ADVANCE  vizR;iZ.kh; vfxze gsrq foi= fofgr eqfnzr izi= (BTC Form 51) esaA  vLFkk;h vfxze gsrq foi= eqfnzr izi= (BTC Form 17) esa rS;kj fd;k tkuk gSA  dkSu lk vfxze gS] dk izek.k i= foi= ij vafdr gksuk pkfg,A  iwoZ esa fy;s x;s vfxze dk lek;kstu laca/kh izek.k i= foi= ij vafdr gksuk pkfg,A.", "width": "800" } 53 Ykxkkrkj-------  foi= ij jde dh fudklh dehZ ds thih,Q [kkrs esa tek jkf'k ds vUrxZr gS dk izek.k i= gksuk pkfg,A  lkekU; Hkfo"; fuf/k dk;Zky;@Hkfo"; fuf/k funs'kky; }kjk fuxZr v|ru ys[kk iphZ layXu fd;k tkuk pkfg, A  lkekU; Hkfo"; fuf/k esa dqy tek jkf'k] fudklh dh jkf'k,oa 'ks"k jkf'k dk Li"V mYys[k foi= ij gksuk pkfg,A

54  PAYMENT OF PRE-AUDIT BILL- egkys[kkdkj }kjk izh&vkWfMVA  PAYMENT OF PROVISIONAL PENSION/GRATUITY - foi= fofgr eqfnzr izi= BTC Form-29A esa gksuk pkfg,A  FINAL WITHDRAWAL from G.P.F. Account  foi= fofgr eqfnzr izi= Miscellaneous Bill (BTC form-51) esa gksuk pkfg,A

55 Ykxkkrkj-------  foi= ij lsokfuo`r dehZ ds }kjk ;g izek.k i= vafdr fd;k tkuk pkfg, fd vf/kd fudklh dh voLFkk esa jkf'k dh olwyh dj yh tk;sxhA  foi= ij fuEu izek.k i= vafdr gksuk pkfg,A  izkf/kdkj i= dk Kkikad@fnukad vafdr gksuk pkfg,A  Hkfo"; fuf/k ys[kk la[;k Li"V :i ls vafdr gksuk pkfg,A

56  foi= fofgr eqfnzr izi= BTC Form-17 esa gksuk pkfg,A  ftyk ys[kk inkf/kdkjh }kjk lR;kfir osru fu/kkZj.k fooj.kh dh vfHkizekf.kr izfr layXuA  cdk;k vfxzeksa dk lkeatu,ao vcdk;k izek.k i= (No Dues) izkIr gksus ij gha izkf/kdkj i= fuxZr fd;k tkuk gSA PAYMENT OF UNUTILISED LEAVE BILL

57 PAYMENT OF GROUP INSURANCE  foi= fofgr eqfnzr izi= (Miscellaneous Bil BTC Form- 51) esa gksuk pkfg,A  dehZ dh e`R;q dh fLFkfr esa e`R;q dh frfFk rFkk mRjkf/kdkjh dk uke,oa fj'rk laca/kh izkf/kdkj i= foi= ds lkFk layXu gksuk pkfg,,oa lkFk gha foi= esa Hkh rRlaca/kh ckrksa dk Li"V mYys[k gksuk pkfg,A  Lohd`R;kns'k ds lkFk x.kuk fooj.kh Hkh layXu gksuk pkfg,A  Hkfo"; fuf/k ys[kk la[;k@ PRAN No. Li"V :i ls vafdr dh tkuh pkfg, rkfd dEI;wVj esa dehZ dh igpku gks lds A

58 PAYMENT OF PENSION  foi= fofgr eqfnzr izi= (BTC Form-29)esa gksuk pkfg,A  izFke isa'ku Hkqxrkuds le; fuEufyf[kr dkxtkr dh vko';drk gksrh gS%&  gLrk{kfjr,oa vfHkizekf.kr foi=A  vfu;kstu izek.k fn;k tkuk pkfg,A  ikfjokfjd isa'ku ds ekeyksa esa fo/kok jgus@nwljh 'kknh u djus dk izek.k i=A  foHkkx }kjk vkSicaf/kd isa'ku,oa minku dk Hkqxrku fd;s tkus dk No Dues Certificate) A

59 Ykxkkrkj-------  dks"kkxkj esa isa'kuj dks dks"kkxkj inkf/kdkjh ds le{k O;fDrxr mifLFkr A  efgyk isa'ku Hkksfx;ksa ls iqufoZokg lacaf/kr ?ks"k.kk BTC form-31 A  cSad ds ek/;e ls viuk isa'ku ysus okys ds fy, izR;sd o"kZ uoacj esa thou A  izek.k i= (Live Certificate) { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_59.jpg", "name": "Ykxkkrkj-------  dks kkxkj esa isa kuj dks dks kkxkj inkf/kdkjh ds le{k O;fDrxr mifLFkr A  efgyk isa ku Hkksfx;ksa ls iqufoZokg lacaf/kr ks k.kk BTC form-31 A  cSad ds ek/;e ls viuk isa ku ysus okys ds fy, izR;sd o kZ uoacj esa thou A  izek.k i= (Live Certificate)", "description": "Ykxkkrkj-------  dks kkxkj esa isa kuj dks dks kkxkj inkf/kdkjh ds le{k O;fDrxr mifLFkr A  efgyk isa ku Hkksfx;ksa ls iqufoZokg lacaf/kr ks k.kk BTC form-31 A  cSad ds ek/;e ls viuk isa ku ysus okys ds fy, izR;sd o kZ uoacj esa thou A  izek.k i= (Live Certificate)", "width": "800" } 60 MAIN FEATURES OF NEW BTC 2011  lHkh foi= nks izfr;ksa esa rS;kj gksxsaA  ewy foi= ds lkFk lHkh vouchers dh ewy izfr A  izFke,0lh0 fcy lek;kstu ds ckn gha vxyk,0lh0 fcy ikfjr gksxkA  dks"kkxkj inkf/kdkjh ds }kjk fookfnr nkos dks foRr foHkkx ;k egkys[kkdkj dks Hkstuk A

61 v/;k; & 6  lafonk;qDr vkdfLed O;; (Contract Contingencies)  iw.kZr% izekf.kr vkdfLed izHkkj (Fully Vouched Contingent Charges)  izfrgLrk{kfjr vkdfLed O;; (Countersigned Contingencies)  laf{kIr foi= (Abstract Bill)  foLr`r foi= (Detailed Bill) O;; ds izdkj { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_61.jpg", "name": "v/;k; & 6  lafonk;qDr vkdfLed O;; (Contract Contingencies)  iw.kZr% izekf.kr vkdfLed izHkkj (Fully Vouched Contingent Charges)  izfrgLrk{kfjr vkdfLed O;; (Countersigned Contingencies)  laf{kIr foi= (Abstract Bill)  foLr`r foi= (Detailed Bill) O;; ds izdkj", "description": "v/;k; & 6  lafonk;qDr vkdfLed O;; (Contract Contingencies)  iw.kZr% izekf.kr vkdfLed izHkkj (Fully Vouched Contingent Charges)  izfrgLrk{kfjr vkdfLed O;; (Countersigned Contingencies)  laf{kIr foi= (Abstract Bill)  foLr`r foi= (Detailed Bill) O;; ds izdkj", "width": "800" } 62 Ykxkkrkj------- foLr`r foi= fc-dks-la- Qkje 27 esa rS;kj fd;k tkuk pkfg, A  5000@ :Œ ls vf/kd jkf'k ds lc Hkkmpja foi= ds lkFk layXu djsaA  5000@ :Œ ls de jkf'k ds fy, MhMhvks dk izek.k&i= i`"Bkafdr gksuk pkfg, A  laf{kIr foi= dh fudklh dh frfFk ls N% eghus ds vanj Mhlh foi= A  Mhlh foi= dks"kkxkj ds ek/;e ls egkys[kkdkj dks lefiZr djuk A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_62.jpg", "name": "Ykxkkrkj------- foLr`r foi= fc-dks-la- Qkje 27 esa rS;kj fd;k tkuk pkfg, A  5000@ :Œ ls vf/kd jkf k ds lc Hkkmpja foi= ds lkFk layXu djsaA  5000@ :Œ ls de jkf k ds fy, MhMhvks dk izek.k&i= i` Bkafdr gksuk pkfg, A  laf{kIr foi= dh fudklh dh frfFk ls N% eghus ds vanj Mhlh foi= A  Mhlh foi= dks kkxkj ds ek/;e ls egkys[kkdkj dks lefiZr djuk A", "description": "Ykxkkrkj------- foLr`r foi= fc-dks-la- Qkje 27 esa rS;kj fd;k tkuk pkfg, A  5000@ :Œ ls vf/kd jkf k ds lc Hkkmpja foi= ds lkFk layXu djsaA  5000@ :Œ ls de jkf k ds fy, MhMhvks dk izek.k&i= i` Bkafdr gksuk pkfg, A  laf{kIr foi= dh fudklh dh frfFk ls N% eghus ds vanj Mhlh foi= A  Mhlh foi= dks kkxkj ds ek/;e ls egkys[kkdkj dks lefiZr djuk A", "width": "800" } 63 Ykxkkrkj-------  dk;Z foHkkxksa ls dk;Z djkus gsrq jkf'k dh fudklh laf{kIr foi= ij iz'kklh foHkkx djsxsa rFkk cSad Mªk¶V@pkyku ds ek/;e ls dk;Z foHkkx dks nsxsa A  ifj;kstuk dk Mh-lh- fcy fc-dks-la- Qkje la[;k 27 ch esa ys[kk dh fudklh ds,d o"kZ ds Hkhrj lEc) dk;Z dh fudklh djus okyk foHkkx egkys[kkdkj dks Hkstsxk A  dsUnz izk;ksftr Ldheksa ds jkT;ka'k ds,lh foy ds fy, vads{k.k izfrosnu ds vk/kkj ij foLr`r vkdfLedrk foi= ¼Mh-lh-fcy½ nsuk gS A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_63.jpg", "name": "Ykxkkrkj-------  dk;Z foHkkxksa ls dk;Z djkus gsrq jkf k dh fudklh laf{kIr foi= ij iz kklh foHkkx djsxsa rFkk cSad Mªk¶V@pkyku ds ek/;e ls dk;Z foHkkx dks nsxsa A  ifj;kstuk dk Mh-lh- fcy fc-dks-la- Qkje la[;k 27 ch esa ys[kk dh fudklh ds,d o kZ ds Hkhrj lEc) dk;Z dh fudklh djus okyk foHkkx egkys[kkdkj dks Hkstsxk A  dsUnz izk;ksftr Ldheksa ds jkT;ka k ds,lh foy ds fy, vads{k.k izfrosnu ds vk/kkj ij foLr`r vkdfLedrk foi= ¼Mh-lh-fcy½ nsuk gS A", "description": "Ykxkkrkj-------  dk;Z foHkkxksa ls dk;Z djkus gsrq jkf k dh fudklh laf{kIr foi= ij iz kklh foHkkx djsxsa rFkk cSad Mªk¶V@pkyku ds ek/;e ls dk;Z foHkkx dks nsxsa A  ifj;kstuk dk Mh-lh- fcy fc-dks-la- Qkje la[;k 27 ch esa ys[kk dh fudklh ds,d o kZ ds Hkhrj lEc) dk;Z dh fudklh djus okyk foHkkx egkys[kkdkj dks Hkstsxk A  dsUnz izk;ksftr Ldheksa ds jkT;ka k ds,lh foy ds fy, vads{k.k izfrosnu ds vk/kkj ij foLr`r vkdfLedrk foi= ¼Mh-lh-fcy½ nsuk gS A", "width": "800" } 64 izfrgLrk{kj vkSj vLohd`fr  Mhlh foy fc-dks-la- Qkje 27 esa rS;kj fd;s tk; A  izR;sd Mhlh foy fu;a=h inkf/kdkjh ds }kjk izfrgLrk{kfjr gksuk pkfg, A  Mhlh foy ds lkFk layXu lcHkkmpj dh vLohd`r A  i=kpkj ds ckn izfrgLrk{kjdÙkkZ inkf/kdkjh viuh vkifÙk;ksa dks okil ys ldrk gSA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_64.jpg", "name": "izfrgLrk{kj vkSj vLohd`fr  Mhlh foy fc-dks-la- Qkje 27 esa rS;kj fd;s tk; A  izR;sd Mhlh foy fu;a=h inkf/kdkjh ds }kjk izfrgLrk{kfjr gksuk pkfg, A  Mhlh foy ds lkFk layXu lcHkkmpj dh vLohd`r A  i=kpkj ds ckn izfrgLrk{kjdÙkkZ inkf/kdkjh viuh vkifÙk;ksa dks okil ys ldrk gSA", "description": "izfrgLrk{kj vkSj vLohd`fr  Mhlh foy fc-dks-la- Qkje 27 esa rS;kj fd;s tk; A  izR;sd Mhlh foy fu;a=h inkf/kdkjh ds }kjk izfrgLrk{kfjr gksuk pkfg, A  Mhlh foy ds lkFk layXu lcHkkmpj dh vLohd`r A  i=kpkj ds ckn izfrgLrk{kjdÙkkZ inkf/kdkjh viuh vkifÙk;ksa dks okil ys ldrk gSA", "width": "800" } 65 lgk;rk vuqnku] va'knku  lgk;rk vuqnku  LFkkuh; vFkok Lok;Ùk fudk;ksa] v)Zljdkjh vfHkdj.kksa] /kkfeZd] nkrO; ;k 'kSf{kd laLFkkvksa dks fn;s tkus okyk vkfFkZd lgk;rk vuqnku gS A ¼  lgk;rk vuqnku] ds foi= fc-dks-la- Qkje 42 esa izLrqr fd, tk,axs A  vuqnkuxzkgh ¼xzkaVh½ }kjk mldh fof/kor jlhn nh tk,xh A  vuqnku Lohd`R;kns'k foi= esa vo'; layXu fd;k tk;A  Nk=o`fÙk,oa othQk]iks'kkd] lkbZfdy vkfn ds fy, foi= fc-dks-la- Qkje 43A  mDr fudklh Mhlh foy ugha gS A

66 Ykxkkrkj-------  foi= ds lkFk izfrgLrk{kjdÙkkZ ljdkjh lsod dk,d izek.k&i= layXu gksuk pkfg, A  lkekftd lqj{kk Ldhe lgk;d vuqnku ekuk tk,xk A  foosdk/khu vuqnkuksa esa ls O;;u mUgha lkekU; 'kÙkksZa ds v/;/khu gS tks lkoZtfud jkf'k ds vU; O;;ksa ds fy, ykxw gksrs gS A  ck

68 v/;k;&7 foLr`r foi=  foLr`r foi= fc-dks-la- Qkje 27 A  foLr`r foi= ds lkFk 5000 :- ls vf/kd ds mi&okmpj layXu fd;k tkuk pkfg, A  fdlh Hkh ekeys esa foLr`r foi= dh izLrqfr fudklh ls N% eghus vanj A  blds ckn rc rd dksbZ Hkh,0lh0 foi= Lohdkj ugha fd;k tk ldsxk A  ;kstuk iz’kklh foHkkx }kjk fu"ikfnr ugha dh tkrh gksa A lkj foi= (A.C Bill) ij fudklh dh x;h jkf'k ds fo:) foLr`r foi= (D.C Bill) dk izs"k.k

69 Ykxkkrkj-------  foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ fc-dks- la- Qkje la[;k 27ch esa A  jkf’k fudklh ds,d o"kZ ds Hkhrj lEc) dk;Z izeaMy }kjk egkys[kkdkj Hkstk tk;sxkA  dsUnz izk;ksftr Ldheksa esa Mh0lh0 foy ftuesa jkT; ljdkj 'ks;j nsrh gks A  laf{kIr vkdfLedrk foi= ¼,-lh- fcy½@foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ dh la[;k] rkjh[k vkSj jkf'kA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_69.jpg", "name": "Ykxkkrkj-------  foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ fc-dks- la- Qkje la[;k 27ch esa A  jkf’k fudklh ds,d o kZ ds Hkhrj lEc) dk;Z izeaMy }kjk egkys[kkdkj Hkstk tk;sxkA  dsUnz izk;ksftr Ldheksa esa Mh0lh0 foy ftuesa jkT; ljdkj ks;j nsrh gks A  laf{kIr vkdfLedrk foi= ¼,-lh- fcy½@foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ dh la[;k] rkjh[k vkSj jkf kA", "description": "Ykxkkrkj-------  foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ fc-dks- la- Qkje la[;k 27ch esa A  jkf’k fudklh ds,d o kZ ds Hkhrj lEc) dk;Z izeaMy }kjk egkys[kkdkj Hkstk tk;sxkA  dsUnz izk;ksftr Ldheksa esa Mh0lh0 foy ftuesa jkT; ljdkj ks;j nsrh gks A  laf{kIr vkdfLedrk foi= ¼,-lh- fcy½@foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ dh la[;k] rkjh[k vkSj jkf kA", "width": "800" } 70 Ykxkkrkj-------  eq[; 'kh"kZ] foi= la[;k] ;kstuk@xSj ;kstuk vkSj O;; dk foLr`r fooj.kA  dsUnz vkSj jkT; ds 'ks;j dk vuqikrA  Øe'k% pkyku@okmpjA  dks"kkxkj@midks"kkxkj dk ukeA  fudklh,oa O;;u inkf/kdkjh dk dksMA  erns; ;k izHk`r A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_70.jpg", "name": "Ykxkkrkj-------  eq[; kh kZ] foi= la[;k] ;kstuk@xSj ;kstuk vkSj O;; dk foLr`r fooj.kA  dsUnz vkSj jkT; ds ks;j dk vuqikrA  Øe k% pkyku@okmpjA  dks kkxkj@midks kkxkj dk ukeA  fudklh,oa O;;u inkf/kdkjh dk dksMA  erns; ;k izHk`r A", "description": "Ykxkkrkj-------  eq[; kh kZ] foi= la[;k] ;kstuk@xSj ;kstuk vkSj O;; dk foLr`r fooj.kA  dsUnz vkSj jkT; ds ks;j dk vuqikrA  Øe k% pkyku@okmpjA  dks kkxkj@midks kkxkj dk ukeA  fudklh,oa O;;u inkf/kdkjh dk dksMA  erns; ;k izHk`r A", "width": "800" } 71 izfrgLrk{kj vkSj vLohd`fr  fuokZpu ;k=k HkÙkk& fc-dks- la- Qkje 26 esa ;k=k HkÙkk foi= vkSj foLr`r vkdfLed foi= ¼Mh-lh- fcy½ ds lkFk vfxze dk jftLVj rFkk fuokZpu dkfeZd }kjk nh xbZ izkfIr jlhn layXu A  Hkw&vtZu gsrq lkj foi= ij fudklh dh x;h jkf'k ds lek;kstu gsrq rS;kj fd;s x;s Mh-lh- foi= ds lkFk lacaf/kr ftyk Hkw&vtZu inkf/kdkjh }kjk gLrk{kfjr izek.k&i= ¼uhps vafdr½ rFkk iapkfV;ksa dks fn;s x;s eqvkotk jkf'k ls lacaf/kr Receipt Register/Acutance Roll dh Nk;kizfr ¼ftyk Hkw&vtZu inkf/kdkjh ls vfHkizekf.kr½ dks layXu dj egkys[kkdkj ¼ys0,oa g0½ dk;kZy; dks miyC/k djkuk i;kZIr gksxk A  vkaxuckM+h dsUnzksa ij la/kkfjr Ø; iath,oa Mh- lh- foi=  lgk;d vuqnku { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_71.jpg", "name": "izfrgLrk{kj vkSj vLohd`fr  fuokZpu ;k=k HkÙkk& fc-dks- la- Qkje 26 esa ;k=k HkÙkk foi= vkSj foLr`r vkdfLed foi= ¼Mh-lh- fcy½ ds lkFk vfxze dk jftLVj rFkk fuokZpu dkfeZd }kjk nh xbZ izkfIr jlhn layXu A  Hkw&vtZu gsrq lkj foi= ij fudklh dh x;h jkf k ds lek;kstu gsrq rS;kj fd;s x;s Mh-lh- foi= ds lkFk lacaf/kr ftyk Hkw&vtZu inkf/kdkjh }kjk gLrk{kfjr izek.k&i= ¼uhps vafdr½ rFkk iapkfV;ksa dks fn;s x;s eqvkotk jkf k ls lacaf/kr Receipt Register/Acutance Roll dh Nk;kizfr ¼ftyk Hkw&vtZu inkf/kdkjh ls vfHkizekf.kr½ dks layXu dj egkys[kkdkj ¼ys0,oa g0½ dk;kZy; dks miyC/k djkuk i;kZIr gksxk A  vkaxuckM+h dsUnzksa ij la/kkfjr Ø; iath,oa Mh- lh- foi=  lgk;d vuqnku", "description": "izfrgLrk{kj vkSj vLohd`fr  fuokZpu ;k=k HkÙkk& fc-dks- la- Qkje 26 esa ;k=k HkÙkk foi= vkSj foLr`r vkdfLed foi= ¼Mh-lh- fcy½ ds lkFk vfxze dk jftLVj rFkk fuokZpu dkfeZd }kjk nh xbZ izkfIr jlhn layXu A  Hkw&vtZu gsrq lkj foi= ij fudklh dh x;h jkf k ds lek;kstu gsrq rS;kj fd;s x;s Mh-lh- foi= ds lkFk lacaf/kr ftyk Hkw&vtZu inkf/kdkjh }kjk gLrk{kfjr izek.k&i= ¼uhps vafdr½ rFkk iapkfV;ksa dks fn;s x;s eqvkotk jkf k ls lacaf/kr Receipt Register/Acutance Roll dh Nk;kizfr ¼ftyk Hkw&vtZu inkf/kdkjh ls vfHkizekf.kr½ dks layXu dj egkys[kkdkj ¼ys0,oa g0½ dk;kZy; dks miyC/k djkuk i;kZIr gksxk A  vkaxuckM+h dsUnzksa ij la/kkfjr Ø; iath,oa Mh- lh- foi=  lgk;d vuqnku", "width": "800" } 72 v/;k; & 8 ys[kk dk la/kkj.k  ljdkjh dk;kZy;ksa esa ys[kk dk la/kkj.k fcgkj cksMZ izdh.kZ fu;ekyh]1958 ds fu;e&323,oa 324 ds v/khu,dy ys[kk iz.kkyh ds fl)kUr ij la/kkfjr gksrsa gSa A  ys[kk iath ds izdkj&  jksdM cgh] lgk;d cgh] dks"kkxkj jsfeUVkUl cgh] LVkd iath A  IkzkfIr cgh]nSfud cghA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_72.jpg", "name": "v/;k; & 8 ys[kk dk la/kkj.k  ljdkjh dk;kZy;ksa esa ys[kk dk la/kkj.k fcgkj cksMZ izdh.kZ fu;ekyh]1958 ds fu;e&323,oa 324 ds v/khu,dy ys[kk iz.kkyh ds fl)kUr ij la/kkfjr gksrsa gSa A  ys[kk iath ds izdkj&  jksdM cgh] lgk;d cgh] dks kkxkj jsfeUVkUl cgh] LVkd iath A  IkzkfIr cgh]nSfud cghA", "description": "v/;k; & 8 ys[kk dk la/kkj.k  ljdkjh dk;kZy;ksa esa ys[kk dk la/kkj.k fcgkj cksMZ izdh.kZ fu;ekyh]1958 ds fu;e&323,oa 324 ds v/khu,dy ys[kk iz.kkyh ds fl)kUr ij la/kkfjr gksrsa gSa A  ys[kk iath ds izdkj&  jksdM cgh] lgk;d cgh] dks kkxkj jsfeUVkUl cgh] LVkd iath A  IkzkfIr cgh]nSfud cghA", "width": "800" } 73 v/;k;&9 ;k=k HkÙkk  ;k=k HkÙkk ds fofHkUu en %& ,d LFkku ls nwljs LFkku ij tkus vkus dk HkkM+kA  ehy HkÙkkA  nSfud HkÙkkA  lkeku

76  lM+d ls ;k=k xszM&isvuqekU;rk 8]700 :0,oa blls vf/kdokrkuqdwfyr cl@VSDlh@dkj 4]800&7]600 :0,oa blls vf/kdokrkuqdwfyr cl@VSDlh@dkj 2]400&4]600 :0cl@vkWVks 2]000 :0,oa blls decl@vkWVks Ykxkkrkj-------

77 okgu dk izdkjfdjk;k cl@okrkuqdwfyr clokLrfod fdjk;k VSDlh15 :0 izfr fdyksehVj ¼esVªk 'kgj½ 12 :0 izfr fdyksehVj ¼vU; LFkku½ futh dkj8 :0 izfr fdyksehVj vkWVks fjDlk8 :0 izfr fdyksehVj nqifg;k okgu3 :0 izfr fdyksehVj lkbZfdy1-20 :0 izfr fdyksehVj iSny0-60 :0 izfr fdyksehVj izh&isM VSDlh@vkWVksokLrfod fdjk;k] izkfIr jlhn ds vk/kkj ij

78 v/;k;& 10 lsokUr ykHk  lsokar ykHk dh Js.kh  ¼d½ isa'ku ¼[k½ minku ¼x½ :ikarfjr ;k fcØh fd;s x;s isa'ku ds cnys,d eq'r jkf'k A  lsokar ykHk dh ifjHkk"kk esa ugha vkrs gSa A  lkekU; Hkfo"; fuf/k [kkrk esa tek jkf'k A  vO;og`r mikftZr vodk'k ds cnys udn jkf'k dk Hkqxrku A  lkewfgd chek ;kstuk dh jkf'k dk Hkqxrku A

79  mikftZr vodk'k ds cnys uxn Hkqxrku  Lksokfuo`fr ds ckn vf/kdre 300 fnuksa ds mikftZr vodk'k ds cnys uxn jkf'k ewyA  osru] xzsM is,oa egxkWbZ Hkrk dk Hkqxrku fd;k tkrk gS A  jktif=r,oa vjktif=r yksdlsodsak ds mikftZr vodk'k cnys uxn Hkqxrku dhA  Lohd`fr A  fudklh gsrqfoi= fofgr eqfnzr izi= BTC Form- 17  xzwi chek dh fudklh  xzwi chek en esa jkf'k Hkqxrku dk Lohd`R;kns'kA  foi= Miscellaneous Bill (BTC form-51) Ykxkkrkj-------

80  th0ih0,Q0 ls vafre fudklh  thih,Q dVkSrh can djukA  R;kxi=] c[kkZLrxh ;k e`R;q ds dkj.k Hkh ns;A vafre fudklh dk vkosnu fc-dks-la- Qkje 56 esa rS;kj fd;k tkuk pkfg,A  vjktif=r ljdkjh deZpkjh ds ekeys esa] jktif=r ljdkjh lsod ds ekeys esa A MhMhvks ds }kjk foi= BTC form-51 esa rS;kj fd;k tkrk gS A

81 lkekU; isa'ku  isa'ku dh ik=rk&  LFkk;h LFkkiuk ds jkT;dehZ gks rFkk  de ls de yxkrkj 10 o"kZ lsok esa jgs gks A  fnukad 1-9-2005 ds iwoZ fu;qfDr gksa A  ifjyfC/k&  20 o"kZ dh lsok iwjh djus ij iw.kZ isa'ku A  iw.kZ isa'ku dk vFkZ gksrk gS& lsokfuo`fr ds frfFk dks izkIr ewy ¼osru$xzsM is½ dk vk/kk ;k fiNys 10 ekg ds osru $ xzsM is ds vkSlr dk 50 izfr'kr] nksuksa esa tks lsokfuo`r jkT;dehZ ds fy, vf/kd ykHkdkjh gks A  10 o"kksZ ls vf/kd ysfdu 20 o"kksZ ls de lsok ij vuqikfrd isa'ku A

82 Ykxkkrkj-------  lsokfuo`fr frfFk dh rS;kjh&6 ekg iqoZ isa'ku dkxtkrksa ds lkFk fuEufyf[kr dkxtkr Hksats tkus pkfg, A  ifr&iRuh dk,d lkFk QksVks tks MhMhvks }kjk lR;kfir gksuk pkfg,  isa'kuj ds gLrk{kj rFkk vWxwBs dk fu'kku lR;kiu ds lkFk A  vafre osru izek.ki= A  osrueku esa ifjorZu ds dkj.k izR;sd osru fu/kkZj.k dk ftyk ys[kk inkf/kdkjh ls lR;kiu vfuok;Z A  jktf=r inkf/kdkjh ds ekeys osru iwtkZ dh izfr A  isa'kuj ij vkfJr ifjokj ds lnL;ksa ds uke ;Fkk iRuh ;k ifr] vO;Ld iq=@iq=h] ekufld fof{kIr ;k 'kkjhfjd :i ls fodykax larku] isa'kuj ij vkfJr ekrk&firk A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_82.jpg", "name": "Ykxkkrkj-------  lsokfuo`fr frfFk dh rS;kjh&6 ekg iqoZ isa ku dkxtkrksa ds lkFk fuEufyf[kr dkxtkr Hksats tkus pkfg, A  ifr&iRuh dk,d lkFk QksVks tks MhMhvks }kjk lR;kfir gksuk pkfg,  isa kuj ds gLrk{kj rFkk vWxwBs dk fu kku lR;kiu ds lkFk A  vafre osru izek.ki= A  osrueku esa ifjorZu ds dkj.k izR;sd osru fu/kkZj.k dk ftyk ys[kk inkf/kdkjh ls lR;kiu vfuok;Z A  jktf=r inkf/kdkjh ds ekeys osru iwtkZ dh izfr A  isa kuj ij vkfJr ifjokj ds lnL;ksa ds uke ;Fkk iRuh ;k ifr] vO;Ld iq=@iq=h] ekufld fof{kIr ;k kkjhfjd :i ls fodykax larku] isa kuj ij vkfJr ekrk&firk A", "description": "Ykxkkrkj-------  lsokfuo`fr frfFk dh rS;kjh&6 ekg iqoZ isa ku dkxtkrksa ds lkFk fuEufyf[kr dkxtkr Hksats tkus pkfg, A  ifr&iRuh dk,d lkFk QksVks tks MhMhvks }kjk lR;kfir gksuk pkfg,  isa kuj ds gLrk{kj rFkk vWxwBs dk fu kku lR;kiu ds lkFk A  vafre osru izek.ki= A  osrueku esa ifjorZu ds dkj.k izR;sd osru fu/kkZj.k dk ftyk ys[kk inkf/kdkjh ls lR;kiu vfuok;Z A  jktf=r inkf/kdkjh ds ekeys osru iwtkZ dh izfr A  isa kuj ij vkfJr ifjokj ds lnL;ksa ds uke ;Fkk iRuh ;k ifr] vO;Ld iq=@iq=h] ekufld fof{kIr ;k kkjhfjd :i ls fodykax larku] isa kuj ij vkfJr ekrk&firk A", "width": "800" } 83  egkys[kkdkj dk;kZy; ls rhu izkf/kdkj i=  ihihvks& isa'ku Hkqxrku vkns'ka  thihvks&miknku Hkqxrku vkns'k rFkk A  lhihvks&:ikarfjr isa'ku Hkqxrkukns'k] ;fn isa'ku fcdzh dh xbZ gks] dk izkf/kdkj i= fuxZr fd;k tkrk gS A bl izkf/kdkj i= ds vk/kkj ij cSad ;k dks"kkxkj }kjk isa'ku dk Hkqxrku fd;k tkrk gSA Ykxkkrkj-------

84  isa'ku dh fudklh foi= BTC Form-29 esa gksuk pkfg, A  izFke isa'ku Hkqxrku ds le; fuEufyf[kr dkxtkr dh vko';drk gksrh gS %&  gLrk{kfjr,oa vfHkizekf.kr foi= A  vfu;kstu izek.k fn;k tkuk pkfg, A  ikfjokfjd isa'ku ds ekeys esa fo/kok jgus vFkkZr nwljh 'kknh u djus dk izek.k i= A  foHkkx }kjk vkSicaf/kd isa'ku,oa miknku dk Hkqxrku fd;s tkus dk O;kSjk laca/kh ikouk jfgr izek.k i= (No Dues Certificate) gksuk pkfg, A Ykxkkrkj-------

85  izFke isa'ku ds le; igpku ds fy, isa'kuj dks dks"kkxkj inkf/kdkjh ls le{k mifLFkr gksuk vfuok;Z gS AgLrk{kj] QksVks,oa igpku fpUg ds vk/kkj ij isa'kuj dh igpku dh tkrh gS A  dks"kkxkj ls isa'ku ik jgs isa'kuj dks dks"kkxkj inkf/kdkjh ds le{k O;fDrxr :i ls mifLFkfr ls NwV fey ldrh gS ;fn O;fDrxr :i ls mifLFkr ugha gksus okys nkos ds lkFk thou izek.k&i= layXu fd;k x;k gks A  iqufoZokg lacaf/kr /kks"k.kk BTC- 31 esa v/kZokf"kZd vk/kkj ij Ykxkkrkj------- { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_85.jpg", "name": " izFke isa ku ds le; igpku ds fy, isa kuj dks dks kkxkj inkf/kdkjh ls le{k mifLFkr gksuk vfuok;Z gS AgLrk{kj] QksVks,oa igpku fpUg ds vk/kkj ij isa kuj dh igpku dh tkrh gS A  dks kkxkj ls isa ku ik jgs isa kuj dks dks kkxkj inkf/kdkjh ds le{k O;fDrxr :i ls mifLFkfr ls NwV fey ldrh gS ;fn O;fDrxr :i ls mifLFkr ugha gksus okys nkos ds lkFk thou izek.k&i= layXu fd;k x;k gks A  iqufoZokg lacaf/kr /kks k.kk BTC- 31 esa v/kZokf kZd vk/kkj ij Ykxkkrkj-------", "description": " izFke isa ku ds le; igpku ds fy, isa kuj dks dks kkxkj inkf/kdkjh ls le{k mifLFkr gksuk vfuok;Z gS AgLrk{kj] QksVks,oa igpku fpUg ds vk/kkj ij isa kuj dh igpku dh tkrh gS A  dks kkxkj ls isa ku ik jgs isa kuj dks dks kkxkj inkf/kdkjh ds le{k O;fDrxr :i ls mifLFkfr ls NwV fey ldrh gS ;fn O;fDrxr :i ls mifLFkr ugha gksus okys nkos ds lkFk thou izek.k&i= layXu fd;k x;k gks A  iqufoZokg lacaf/kr /kks k.kk BTC- 31 esa v/kZokf kZd vk/kkj ij Ykxkkrkj-------", "width": "800" } 86  fnlEcj vkSj twu esa izLrqr gksus okys isa'ku foi= ds lkFk ns; gksrk gS A  cSad ds ek/;e ls viuk isa'ku ysus okys isa'kuHkksfx;ksa ds fy, izR;sd o"kZ ds lekiu ij thou izek.k i= (live Certificate) nsuk gksrk gSA thou izek.k i= ij gLrk{kj djus gsrq lHkh jktif=r ljdkjh lsod izkf/kd`r gS A  isa'ku dk izkf/kdkj i= fuxZeu dh frfFk ls,d lky rd oS/k jgrk gS A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_86.jpg", "name": " fnlEcj vkSj twu esa izLrqr gksus okys isa ku foi= ds lkFk ns; gksrk gS A  cSad ds ek/;e ls viuk isa ku ysus okys isa kuHkksfx;ksa ds fy, izR;sd o kZ ds lekiu ij thou izek.k i= (live Certificate) nsuk gksrk gSA thou izek.k i= ij gLrk{kj djus gsrq lHkh jktif=r ljdkjh lsod izkf/kd`r gS A  isa ku dk izkf/kdkj i= fuxZeu dh frfFk ls,d lky rd oS/k jgrk gS A", "description": " fnlEcj vkSj twu esa izLrqr gksus okys isa ku foi= ds lkFk ns; gksrk gS A  cSad ds ek/;e ls viuk isa ku ysus okys isa kuHkksfx;ksa ds fy, izR;sd o kZ ds lekiu ij thou izek.k i= (live Certificate) nsuk gksrk gSA thou izek.k i= ij gLrk{kj djus gsrq lHkh jktif=r ljdkjh lsod izkf/kd`r gS A  isa ku dk izkf/kdkj i= fuxZeu dh frfFk ls,d lky rd oS/k jgrk gS A", "width": "800" } 87  vkSicaf/kd isa'ku@vkSicaf/kd minku  isa'ku Hkqxrku vkns'k fuxZeu esa foyao gks A  dqy isa'ku dk 90% vkSicaf/kd isa'ku jkf'k ds :i esa Hkqxrku fd;k tk ldrk gS A  blh izdkj 1000@&:i;k ?kVk dj vkSicaf/kd minku dk Hkqxrku A  foi= fofgr eqfnzr izi= BTC Form 29A esa rS;kj fd;k tkuk pkfg, A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_87.jpg", "name": " vkSicaf/kd isa ku@vkSicaf/kd minku  isa ku Hkqxrku vkns k fuxZeu esa foyao gks A  dqy isa ku dk 90% vkSicaf/kd isa ku jkf k ds :i esa Hkqxrku fd;k tk ldrk gS A  blh izdkj 1000@&:i;k kVk dj vkSicaf/kd minku dk Hkqxrku A  foi= fofgr eqfnzr izi= BTC Form 29A esa rS;kj fd;k tkuk pkfg, A", "description": " vkSicaf/kd isa ku@vkSicaf/kd minku  isa ku Hkqxrku vkns k fuxZeu esa foyao gks A  dqy isa ku dk 90% vkSicaf/kd isa ku jkf k ds :i esa Hkqxrku fd;k tk ldrk gS A  blh izdkj 1000@&:i;k kVk dj vkSicaf/kd minku dk Hkqxrku A  foi= fofgr eqfnzr izi= BTC Form 29A esa rS;kj fd;k tkuk pkfg, A", "width": "800" } 88 e`R;q minku  e`R;q lg lsokfuo`fÙk minku dh vf/kdre lhek iwoZ esa 3-50 yk[k :Ik;k Fkh ftls c

94 v/;k; & 12  osru foi=ksa ls vke rkSj ij fuEufyf[kr dVkSfr;ka ¼fMMD'kal½ dh tkrh gS %&  teqkZukA  QuhZpjA  ty,oa LoPNrk laca/kh laLFkkiuksa ds fdjk;s lfgr ljdkjh vkoklksa ds fdjk,A  ikuh] fctyh vkfn ds ykxr izHkkj] fuf/k vfHknku A  vk; dj dh dVkSfr;kaA  vfxzeksa dh vnk;xhA  chek ikfylh dh fd'rsa vkfn A foi= ls dVkSrh

95 Ykxkkrkj-------  dqdhZ ¼tCrh½ fof/k U;k;ky; esa fd;s x;s Hkqxrkuksa ds fy, olwyh udn A  mls lac) U;k;ky; dks izsf"kr dj fn;k tkuk pkfg, A  U;k;ky; ls izkfIr jlhnsa izkIr dj mUgsa HkjikbZ cgh ds lkFk uRFkh A  edku fdjk;k laca/kh dVkSfr;k¡A  _.k fuiVku ds fy, osru,oa HkÙkksa vkfn dh dqdhZ ¼tCrh½  th- ih-,Q- dVkSrh&U;wure 6 izfr'kr vfuok;Z gS A

96 _.k vFkok vfxze  _.k vFkok vfxze& ;Fkk eksVj okgu dh [kjhn] Hkou fuekZ.k vfxze] fookg vfxze]  dEI;wVj vfxze dh fudklh fc-dks-la- Qkje 50 esa  vU; fofo/k _.kksa dh fudklh fc-dks-la- Qkje 51 esa dh tk ldrh gS A  lkekU; Hkfo"; fuf/k ls vLFkk;h vfxze dh fudklh osru foi= Qkje ch-Vh-lh-&17 ij A Ykxkkrkj-------

97  lkekU; Hkfo"; fuf/k ls vLFkk;h vfxze dh okilh fc-dks-la-Qkje 55 esa rFkk A  vU; vfxzeksa dh okilh fc-dks-la- Qkje 52 ij dh tkrh gS A  vfxze dh olwyha  O;fDrxr vfxze dh vnk;xh udn ;k osru ls dh tk ldrh gSA  fc-dks-la- Qkje 52 esa vfxze olwyh A _.k vFkok vfxzeksa dh okilh

98 v/;k;&13  yksd fuekZ.k,oa ou foHkkx ds ljdkjh lsod dks nks izdkj ls fuf/k dh vkiwfrZ dh tk ldrh gS %&  osru] ;k=k HkÙkk rFkk vkdfLed O;; dh fudklh foi=ksa ds ek/;e ls A  fuekZ.k,oa fuekZ.k laca/kh O;; ds fy, psd ds ek/;e ls A  yksd fuekZ.k,oa ou foHkkx ds inkf/kdkjh foi=ksa ds lkFk&lkFk psdksa ds ek/;e ls Hkh fuf/k dh fudklh djus ds fy, izkf/kd`r gSa A ps d

99 dks"kkxkj ds ek/;e ls egkys[kkdkj }kjk psd fuxZr fd;s tkrs gS A  psd fuxZeu 1000@ ls de ds fy, ugha fuxZr fd;s tk;sxsa A  psd ls laosndksa dks fl/ks [kkrk ds ek/;e ls jkf'k Hkqxrku fd;k tkrk gSA  izR;sd psd ij dk;Z izeaMy ds ys[kk inkf/kdkjh rFkk dk;Zikyd vfHk;ark dk la;qDr gLrk{kj gksuk vfuok;Z gSA  psd ij fofHkUu izdkj dVkSrh ;Fkk vk;dj] oSV] jks;kYVh vkfn dkVus ds ckn 'kq) jkf'k ds fy, psd fuxZr gksxkA  psd ds lkFk ohVhlh QkeZ&60 layXu djuk vfuok;Z gSA fuxZr psd dh jkf'k,y vks lh fd lhek esa gksuh pkfg,A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_99.jpg", "name": "dks kkxkj ds ek/;e ls egkys[kkdkj }kjk psd fuxZr fd;s tkrs gS A  psd fuxZeu 1000@ ls de ds fy, ugha fuxZr fd;s tk;sxsa A  psd ls laosndksa dks fl/ks [kkrk ds ek/;e ls jkf k Hkqxrku fd;k tkrk gSA  izR;sd psd ij dk;Z izeaMy ds ys[kk inkf/kdkjh rFkk dk;Zikyd vfHk;ark dk la;qDr gLrk{kj gksuk vfuok;Z gSA  psd ij fofHkUu izdkj dVkSrh ;Fkk vk;dj] oSV] jks;kYVh vkfn dkVus ds ckn kq) jkf k ds fy, psd fuxZr gksxkA  psd ds lkFk ohVhlh QkeZ&60 layXu djuk vfuok;Z gSA fuxZr psd dh jkf k,y vks lh fd lhek esa gksuh pkfg,A", "description": "dks kkxkj ds ek/;e ls egkys[kkdkj }kjk psd fuxZr fd;s tkrs gS A  psd fuxZeu 1000@ ls de ds fy, ugha fuxZr fd;s tk;sxsa A  psd ls laosndksa dks fl/ks [kkrk ds ek/;e ls jkf k Hkqxrku fd;k tkrk gSA  izR;sd psd ij dk;Z izeaMy ds ys[kk inkf/kdkjh rFkk dk;Zikyd vfHk;ark dk la;qDr gLrk{kj gksuk vfuok;Z gSA  psd ij fofHkUu izdkj dVkSrh ;Fkk vk;dj] oSV] jks;kYVh vkfn dkVus ds ckn kq) jkf k ds fy, psd fuxZr gksxkA  psd ds lkFk ohVhlh QkeZ&60 layXu djuk vfuok;Z gSA fuxZr psd dh jkf k,y vks lh fd lhek esa gksuh pkfg,A", "width": "800" } 100 iklcqd  dk;Z ize.My }kjk fuxZr psd fd izfo"> 102 fuekZ.k dk;Z fo"k;d lkekU; O;;  flfoy inkf/kdkfj;ksa }kjk djok, x, [kqnjk fuekZ.k,oa ejEerh ij :0 20]000@& rd O;; dj ldrs gSaA  ^^NksVs&NksVs fuekZ.k,oa ejEerh & tqM+ukj ¼fQDlplZ½] NksVh&NksVh ejEer] NksVs&NksVs flfoy ejEer ¼cjlkr esa fjlko lfgr½] fctyh ds rkj fcNkuk] njoktksa vkSj f[kM+fd;ksa esa VwVs dkapksa dks cnyuk vkfnA  udn izkIr djus dk rjhdk

103 etnwjksa dks Hkqxrku  etnwjksa dk Hkqxrku gsrq foi= ohVhlh QkeZ&32 esa rS;kj fd, tkrs gSaA  etnwjksa ls dVkSrh dh tkusokyh can jkf'k dk ftØ foi= ij nsukk pkfg,A  Hkqxrku ds lk{; Lo:i eLVj jksy ewy nLrkost gSA  dk;Z izHkkfjr LFkkiuk dh evksa dks Hkqxrku etnwjh dh fudklh,oa Hkqxrku fc-dks-la- Qkje&33

104 vkiwfrZdrkZvksa vkSj lafonkdkjksa dks Hkqxrku &  dk;Z iw.kZ gksus vkSj vkiwfrZ dj nsus ds ckn Hkqxrku fd;k tk,A  fo'ks"k ifjfLFkfr esa laosndkssa dks vkiwfrZ fd, x, eky dh izfrHkwfr ij vfxze Hkqxrku fd;k tk ldrk gSA  eki iqLrksa ¼estjesaV cqd½ esa ntZ eki ds vk/kkj ij Hkqxrku fd;k tk,A  LFkkuh; fudk;ksa }kjk fd, x, dk;ksZa ds fy, Hkqxrku &  psd }kjk gh fd;k tk,A

105 lafonkdkjksa dks vfxze Hkqxrku &  Lkafonkdkjksa dks vfxze Hkqxrku fu;er% oftZr gS  lafonkdkj dh lafonk ds fy, ykbZ tk pqdh lkefxz;ksa dh lqj{kk ds fy, vf/kdre 75 izfr'kr rd vfxze LohÑr fd;k tk ldrk gSA  vkiokfnd ifjfLFkfr;ksa esa vifjgk;Z le>s tkus okys vfxze ljdkj dh LohÑfr ls izkf/kÑr fd, tk ldsxsaA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_105.jpg", "name": "lafonkdkjksa dks vfxze Hkqxrku &  Lkafonkdkjksa dks vfxze Hkqxrku fu;er% oftZr gS  lafonkdkj dh lafonk ds fy, ykbZ tk pqdh lkefxz;ksa dh lqj{kk ds fy, vf/kdre 75 izfr kr rd vfxze LohÑr fd;k tk ldrk gSA  vkiokfnd ifjfLFkfr;ksa esa vifjgk;Z le>s tkus okys vfxze ljdkj dh LohÑfr ls izkf/kÑr fd, tk ldsxsaA", "description": "lafonkdkjksa dks vfxze Hkqxrku &  Lkafonkdkjksa dks vfxze Hkqxrku fu;er% oftZr gS  lafonkdkj dh lafonk ds fy, ykbZ tk pqdh lkefxz;ksa dh lqj{kk ds fy, vf/kdre 75 izfr kr rd vfxze LohÑr fd;k tk ldrk gSA  vkiokfnd ifjfLFkfr;ksa esa vifjgk;Z le>s tkus okys vfxze ljdkj dh LohÑfr ls izkf/kÑr fd, tk ldsxsaA", "width": "800" } 106 foi= vkSj okmpj &  dk;Z ls lacaf/kr O;; ds Hkqxrku ds fy;s fuEufyf[kr foi= gSaA  izFke,oa vafre foi= ¼QLVZ,aM Qkbuy fcy½&¼fc-dks-la- Qkje 34½ A  py ys[kk foi=¼jfuax,dkmaV fcy½&¼fc- dks-la- Qkje 35½a  py ys[kk foi=&¼fc-dks-la- Qkje 36½a ,deq'r jkf'k lafonk gsrq py ys[kk foi= ¼jafux,adkmV fcy QkWj yEi :e djUVªDV½& ¼fc-dks-la- Qkje 37½a ,deq'r lafonk ds fy, vafre foi= ¼Qkbuy fcy½ &¼chVhlh 38½A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_106.jpg", "name": "foi= vkSj okmpj &  dk;Z ls lacaf/kr O;; ds Hkqxrku ds fy;s fuEufyf[kr foi= gSaA  izFke,oa vafre foi= ¼QLVZ,aM Qkbuy fcy½&¼fc-dks-la- Qkje 34½ A  py ys[kk foi=¼jfuax,dkmaV fcy½&¼fc- dks-la- Qkje 35½a  py ys[kk foi=&¼fc-dks-la- Qkje 36½a ,deq r jkf k lafonk gsrq py ys[kk foi= ¼jafux,adkmV fcy QkWj yEi :e djUVªDV½& ¼fc-dks-la- Qkje 37½a ,deq r lafonk ds fy, vafre foi= ¼Qkbuy fcy½ &¼chVhlh 38½A", "description": "foi= vkSj okmpj &  dk;Z ls lacaf/kr O;; ds Hkqxrku ds fy;s fuEufyf[kr foi= gSaA  izFke,oa vafre foi= ¼QLVZ,aM Qkbuy fcy½&¼fc-dks-la- Qkje 34½ A  py ys[kk foi=¼jfuax,dkmaV fcy½&¼fc- dks-la- Qkje 35½a  py ys[kk foi=&¼fc-dks-la- Qkje 36½a ,deq r jkf k lafonk gsrq py ys[kk foi= ¼jafux,adkmV fcy QkWj yEi :e djUVªDV½& ¼fc-dks-la- Qkje 37½a ,deq r lafonk ds fy, vafre foi= ¼Qkbuy fcy½ &¼chVhlh 38½A", "width": "800" } 107 v/;k;&14  O;fDrxr tek [kkrkA  O;fDrxr tek [kkrk [kksyus dh izfdz;k A  lekgrkZvksa] ftyk Hkw&vtZu inkf/kdkjh rFkk vuqeaMy inkf/kdkfj;ksa dk dks"kkxkj esa O;fDrxr tek [kkrk A  [kkrs dk mi;ksxA  ifjØkeh fuf/k ¼fjokWfYoax QaM½A  cMs+ iSekus dh lkoZtfud ifj;kstuk,a fØ;kfUor djus esa enn A  O;fDr tek [kkrs esa jkf’k varj.k dh izfØ;kA O;fDrxr tek { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_107.jpg", "name": "v/;k;&14  O;fDrxr tek [kkrkA  O;fDrxr tek [kkrk [kksyus dh izfdz;k A  lekgrkZvksa] ftyk Hkw&vtZu inkf/kdkjh rFkk vuqeaMy inkf/kdkfj;ksa dk dks kkxkj esa O;fDrxr tek [kkrk A  [kkrs dk mi;ksxA  ifjØkeh fuf/k ¼fjokWfYoax QaM½A  cMs+ iSekus dh lkoZtfud ifj;kstuk,a fØ;kfUor djus esa enn A  O;fDr tek [kkrs esa jkf’k varj.k dh izfØ;kA O;fDrxr tek", "description": "v/;k;&14  O;fDrxr tek [kkrkA  O;fDrxr tek [kkrk [kksyus dh izfdz;k A  lekgrkZvksa] ftyk Hkw&vtZu inkf/kdkjh rFkk vuqeaMy inkf/kdkfj;ksa dk dks kkxkj esa O;fDrxr tek [kkrk A  [kkrs dk mi;ksxA  ifjØkeh fuf/k ¼fjokWfYoax QaM½A  cMs+ iSekus dh lkoZtfud ifj;kstuk,a fØ;kfUor djus esa enn A  O;fDr tek [kkrs esa jkf’k varj.k dh izfØ;kA O;fDrxr tek", "width": "800" } 108 Ykxkkrkj-------  fudklh & tek [kkr ds iz'kkld }kjk gLrk{kfjr psd ds ek/;e ls gh fudklhA  egkys[kkdkj dks ys[kk & tek iz'kkld lacaf/kr dks"kkxkj inkf/kdkjh ds ekè;e ls egkys[kkdkj dks ekfld ys[kk izsf"kr djsaxsA  vO;og`r jkf'k & nks Øfed foÙkh; o"kksaZa ds ckn jkf'k O;;xr gks tkrh gSA /ku dh ftl lsok 'kh"kZ ls fudklh dh xbZ Fkh] mlesa mls O;; esa deh ¼fjMD'ku vkWQ,DlisafMPkj½ ds crkSj varfjr dj fn;k tkuk pkfg,A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_108.jpg", "name": "Ykxkkrkj-------  fudklh & tek [kkr ds iz kkld }kjk gLrk{kfjr psd ds ek/;e ls gh fudklhA  egkys[kkdkj dks ys[kk & tek iz kkld lacaf/kr dks kkxkj inkf/kdkjh ds ekè;e ls egkys[kkdkj dks ekfld ys[kk izsf kr djsaxsA  vO;og`r jkf k & nks Øfed foÙkh; o kksaZa ds ckn jkf k O;;xr gks tkrh gSA /ku dh ftl lsok kh kZ ls fudklh dh xbZ Fkh] mlesa mls O;; esa deh ¼fjMD ku vkWQ,DlisafMPkj½ ds crkSj varfjr dj fn;k tkuk pkfg,A", "description": "Ykxkkrkj-------  fudklh & tek [kkr ds iz kkld }kjk gLrk{kfjr psd ds ek/;e ls gh fudklhA  egkys[kkdkj dks ys[kk & tek iz kkld lacaf/kr dks kkxkj inkf/kdkjh ds ekè;e ls egkys[kkdkj dks ekfld ys[kk izsf kr djsaxsA  vO;og`r jkf k & nks Øfed foÙkh; o kksaZa ds ckn jkf k O;;xr gks tkrh gSA /ku dh ftl lsok kh kZ ls fudklh dh xbZ Fkh] mlesa mls O;; esa deh ¼fjMD ku vkWQ,DlisafMPkj½ ds crkSj varfjr dj fn;k tkuk pkfg,A", "width": "800" } 109 v/;k;&15  LFkkuh; fudk;ksa ds fy, dks"kkxkj esa vyx O;oLFkk gSA  C;fDrxr ys[kk [kkrk & ih0,y0 [kkrk [kksyuk  LFkkfu; fudk; xBu dh vf/klwpuk fuxZr gksuk pkfg,A  foÙk foHkkx ds ek/;e ls egkys[kkdkj dks vuqjks/k i= nsuk pkfg,A  egkys[kkdkj dk;kZy; ih0,y0 [kkrk dk izkf/kdkj i= fuxZr djrk gSA  izkfIr vkSj Hkqxrku  ljdkj ds fo'ks"k vkns'k ds fcuk dks"kkxkj esa tek A LFkkuh; fuf/k;ksa dh tek jkf'k;ksa ds fy, fo'ks"k fu;e { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_109.jpg", "name": "v/;k;&15  LFkkuh; fudk;ksa ds fy, dks kkxkj esa vyx O;oLFkk gSA  C;fDrxr ys[kk [kkrk & ih0,y0 [kkrk [kksyuk  LFkkfu; fudk; xBu dh vf/klwpuk fuxZr gksuk pkfg,A  foÙk foHkkx ds ek/;e ls egkys[kkdkj dks vuqjks/k i= nsuk pkfg,A  egkys[kkdkj dk;kZy; ih0,y0 [kkrk dk izkf/kdkj i= fuxZr djrk gSA  izkfIr vkSj Hkqxrku  ljdkj ds fo ks k vkns k ds fcuk dks kkxkj esa tek A LFkkuh; fuf/k;ksa dh tek jkf k;ksa ds fy, fo ks k fu;e", "description": "v/;k;&15  LFkkuh; fudk;ksa ds fy, dks kkxkj esa vyx O;oLFkk gSA  C;fDrxr ys[kk [kkrk & ih0,y0 [kkrk [kksyuk  LFkkfu; fudk; xBu dh vf/klwpuk fuxZr gksuk pkfg,A  foÙk foHkkx ds ek/;e ls egkys[kkdkj dks vuqjks/k i= nsuk pkfg,A  egkys[kkdkj dk;kZy; ih0,y0 [kkrk dk izkf/kdkj i= fuxZr djrk gSA  izkfIr vkSj Hkqxrku  ljdkj ds fo ks k vkns k ds fcuk dks kkxkj esa tek A LFkkuh; fuf/k;ksa dh tek jkf k;ksa ds fy, fo ks k fu;e", "width": "800" } 110 Ykxkkrkj-------  dks"kkxkj esa LFkkuh; fuf/k;ksa ds [kkrs 'kq) cSafdax [kkrs A  fudklh lacaf/kr LFkkuh; izkf/kdkj ds iz'kkld vFkok fdlh vU; tokcnsg inkf/kdkjh }kjk gLrk{kfjr psdksa ds ek/;e ls gh dh tk,xhA  LFkkuh; fuf/k ls ljdkj dks ;k ljdkj ls LFkkuh; fuf/k dks Hkqxrku A  fdlh vU; LFkkuh; fuf/k dks]tc nksuksa fuf/k;ka dks"kkxkj esa ntZ gksa] Hkqxrku A  iz;qDr psd ;k okmpj esa Li"Vr% fofufnZ"V gks fd jkf'k dk Hkqxrku varj.k tek }kjk fd;k tkuk gSA

111 Ykxkkrkj-------  LFkkuh; fuf/k;ksa ds fy, tkjh psd rhu eghuksa ds fy, ykxw jgrs gSa ftudk tkjh djus dh frfFk ls ckjg eghuksa rd iqu% fof/kekU;dj.k fd;k tk ldrk gS A mlds ckn mUgsa jn~n le>k tk,xk A  vfr'ks"kksa dk feyku  LFkkuh; fuf/k ds lsokFkZ fofo/k tek  fdUgha [kkl LFkkuh; fuf/k;ksa ij ykxw gksus okys fo'ks"k fu;e  ftyk i"kZn dh fuf/k;ka

112 Ykxkkrkj-------  mij vafdr dafMdk 1 ls 4 rd ds mica/k ftyk Ik"kZn dh fuf/k;ksa esa /ku ds izs"k.k rFkk mlls /ku ds Hkqxrku ij Hkh ykxw gksrs gSA ,d yk[k #- ls de jkf'k ds fy, tkjh psd ij eq[; dk;Zikyd inkf/kdkjh vFkok vè;{k] ;k mu nksuksa dh vuqifLFkfr esa foÙkh; lfefr ds fdlh lnL; dk gLrk{kj gksuk pkfg,A  ftyk fuf/k ds ØsfMV esa 'ks"kksa dk eghus ds var esa fuf/k ds iz'kkld izkf/kdkjh }kjk dks"kkxkj rFkk cSad ds lkFk feyku fd;k tk,xkA  ftyk fuf/k eas midj laxzg dk varj.kA  uxjikfydk fuf/k;ka& dks"kkxkj esa uxjikfydk fuf/k ls Hkqxrku flQZ rHkh fd;k tk ldrk gS tc ogka uxjikfydk dk py [kkrk ¼jfuax,dkmaV½ ekStwn gksA

113 v/;k;&16  jkT; ljdkj }kjk ljdkjh lsodksa dks nks izdkj dk vfxze fn;k tkrk gS&  C;kt jfgr vfxzeA  C;kt lfgr ¼C;kt ns;½ vfxzeA  C;kt jfgr vfxze & ;g vfxze fuEufyf[kr izdkj ds gS  R;ksgkj vfxze&  vf/kdre lhek :0 3000@& ¼rhu gtkj½  R;ksgkj vfxze ds fy, xzsM is :0 4800@& ls vf/kd ugha gksA  vfxze dh olwyh Hkqxrku ds ckn ds ekg ls 10 fdLrksa esa dh tk,xhA vfx ze

114 Ykxkkrkj-------  vkdfLed rFkk fuyafcr deZpkfj;ksa dks ;g vfxze ns; ugha gksxkA  iwoZ LohÑr R;ksgkj vfxze ds iw.kZ lkeatu ds ckn gh ;g vfxze vuqekU; gSaA  C;kt lfgr ¼C;kt ns;½ vfxze  x`g fuekZ.k vfxze  jkT; dfeZ;ksa dks x`g fuekZ.k vfxze fuEufyf[kr izko/kku ds vUrxZr LohÑr fd;s tkrs gSaA  iz;kstu  'kÙksZa  ik=rk

115 vfxze dh jkf'k  vf/kdre jkf'k 7-5 yk[k :Ik;k ;k osru,oa xzsM is dk 34 xq.kk ;k deZpkjh ds Hkqxrku {kerk ds vuqlkj ifjdfeZr jkf'k ;k u;k fuekZ.k@u;s edku@¶ySV ds vuqekfur ykxr] buesa ls tks Hkh de gksxk] jkf'k ns; gksxhA  ekStwnk edku dks foLrkj ds fy, vf/kdre vuqekU; jkf'k 34 ekg dk is cS.M esa izkIr osru,oa xszM is ds vk/kkj ij vkdfyr fd;k tk,xk] tks vf/kdre :0 1-80 yk[k :Ik;k vFkok o`gn~nhdj.k dh dher vFkok Hkqxrku {kerk buesa ls tks Hkh de gksxk] jkf'k ns; gksxhA  fcgkj U;kf;dk lsok ds inkf/kdkjh;ksa dks x`g fuekZ.k vfxze dh jkf'k 60 ekg ds ewy osru ds lerqY; tks fcuk fdlh vf/klhek ds ns; gksxhA Ykxkkrkj------- { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_115.jpg", "name": "vfxze dh jkf k  vf/kdre jkf k 7-5 yk[k :Ik;k ;k osru,oa xzsM is dk 34 xq.kk ;k deZpkjh ds Hkqxrku {kerk ds vuqlkj ifjdfeZr jkf k ;k u;k fuekZ.k@u;s edku@¶ySV ds vuqekfur ykxr] buesa ls tks Hkh de gksxk] jkf k ns; gksxhA  ekStwnk edku dks foLrkj ds fy, vf/kdre vuqekU; jkf k 34 ekg dk is cS.M esa izkIr osru,oa xszM is ds vk/kkj ij vkdfyr fd;k tk,xk] tks vf/kdre :0 1-80 yk[k :Ik;k vFkok o`gn~nhdj.k dh dher vFkok Hkqxrku {kerk buesa ls tks Hkh de gksxk] jkf k ns; gksxhA  fcgkj U;kf;dk lsok ds inkf/kdkjh;ksa dks x`g fuekZ.k vfxze dh jkf k 60 ekg ds ewy osru ds lerqY; tks fcuk fdlh vf/klhek ds ns; gksxhA Ykxkkrkj-------", "description": "vfxze dh jkf k  vf/kdre jkf k 7-5 yk[k :Ik;k ;k osru,oa xzsM is dk 34 xq.kk ;k deZpkjh ds Hkqxrku {kerk ds vuqlkj ifjdfeZr jkf k ;k u;k fuekZ.k@u;s edku@¶ySV ds vuqekfur ykxr] buesa ls tks Hkh de gksxk] jkf k ns; gksxhA  ekStwnk edku dks foLrkj ds fy, vf/kdre vuqekU; jkf k 34 ekg dk is cS.M esa izkIr osru,oa xszM is ds vk/kkj ij vkdfyr fd;k tk,xk] tks vf/kdre :0 1-80 yk[k :Ik;k vFkok o`gn~nhdj.k dh dher vFkok Hkqxrku {kerk buesa ls tks Hkh de gksxk] jkf k ns; gksxhA  fcgkj U;kf;dk lsok ds inkf/kdkjh;ksa dks x`g fuekZ.k vfxze dh jkf k 60 ekg ds ewy osru ds lerqY; tks fcuk fdlh vf/klhek ds ns; gksxhA Ykxkkrkj-------", "width": "800" } 116 vfxze dh Hkqxrku {kerk  C;kt dh x.kuk,oa nj& LohÑr x`g fuekZ.k vfxze ij lwn dh nj fuEuor gksxh& jkf'k lwn dh nj  tgk¡ LohÑr jde :0 50]000@& rd gks &5%  tgk¡ LohÑr jde :0 50]001@& ls 1-50 yk[k rd gks &6-5%  tgk¡ LohÑr jde :0 1]50]001@& ls 5 yk[k rd gks &8-5%  tgk¡ LohÑr jde :0 5]00]001@& ls 7]50]000@& yk[k rd gks&9-5% { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_116.jpg", "name": "vfxze dh Hkqxrku {kerk  C;kt dh x.kuk,oa nj& LohÑr x`g fuekZ.k vfxze ij lwn dh nj fuEuor gksxh& jkf k lwn dh nj  tgk¡ LohÑr jde :0 50]000@& rd gks &5%  tgk¡ LohÑr jde :0 50]001@& ls 1-50 yk[k rd gks &6-5%  tgk¡ LohÑr jde :0 1]50]001@& ls 5 yk[k rd gks &8-5%  tgk¡ LohÑr jde :0 5]00]001@& ls 7]50]000@& yk[k rd gks&9-5%", "description": "vfxze dh Hkqxrku {kerk  C;kt dh x.kuk,oa nj& LohÑr x`g fuekZ.k vfxze ij lwn dh nj fuEuor gksxh& jkf k lwn dh nj  tgk¡ LohÑr jde :0 50]000@& rd gks &5%  tgk¡ LohÑr jde :0 50]001@& ls 1-50 yk[k rd gks &6-5%  tgk¡ LohÑr jde :0 1]50]001@& ls 5 yk[k rd gks &8-5%  tgk¡ LohÑr jde :0 5]00]001@& ls 7]50]000@& yk[k rd gks&9-5%", "width": "800" } 117 eksVjdkj vfxze  vfxze dh jkf'k& izFke eksVjdkj vfxze ds fy, vf/kdre :0 5]00]000@&  f}rh; ¼vuqorhZ½ vfxze ds :i esa 4]00]000@&  ik=rk,oa 'krsZ& osru,oa xzsM is :0 19]530@& vFkok blls vf/kd gksA  fuyfEcr deZpkfj;ksa dks ;g vfxze ns; ugha gksxkA  dehZ dks iwoZ esa LohÑr eksVjdkj vfxze dk ewy,oa lwn dh iwjh lkeatu rFkk 4 lky ds ckn gh f}rh; ¼vuqorhZ½ vfxze vuqekU; gSA bl rjg ;g vfxze iwjs lsokof/k esa nks ckj ns; gSA

118 Ykxkkrkj-------  bl vfxze dh olwyh Hkqxrku ds vxys ekg ls vf/kdre 200 fdLrksa ¼ewy,oa lwn lfgr½ esa dh tk,xhA  bl vfxze dh vf/kdre jkf'k 5]00]000@& ;k is cS.M esa izkIr osru,oa xzsM is dk 20 xq.kk ;k xkM+h dk ewY;&buesa ls tks Hkh de gksxk] ns; gksxhA  ;g lHkh LFkk;h deZpkjh ds fy, ns; gSA

119 eksVjlkbZfdy@LdwVj@ek sisM vfxze  izFke vfxze ds fy, vf/kdre :0 30]000@&  f}rh; vfxze ds fy, :0 24]000@&  ik=rk,oa 'krsZ & xzsM is :0 8560@& vFkok blls vf/kd gksA  fuyfEcr deZpkfj;ksa dks ;g vfxze ns; ugha gksxkA  dehZ dks iwoZ esa LohÑr mDr vfxze ds ewy,oa lwn dh iwjh jkf'k ds lkeatu ds 4 lky ds ckn gh f}rh; ¼vuqorhZ½ vfxze vuqekU; gSA

120  bl vfxze dh olwyh Hkqxrku ds vxys ekg ls vf/kdre 70 fdLrksa ¼ewy,oa lwn½ esa dh tk,xhA  vfxze ij lk/kkj.k C;kt 8 izfr'kr ns; gSA  bl vfxze dh vf/kdre jkf'k 30]000@& ;k is cS.M esa izkIr osru,oa xzsM is dk 4 xq.kk ;k xkM+h dk ewY;&buesa ls tks Hkh de gksxk] jkf'k ns; gksxhA  fdLrksa dh fu;fer dVkSrh u gksus ij n.M Lo:i 2-5 izfr'kr dh nj ls vfrfjDr lwn ns; gksxkA Ykxkk rkj----- --

121 dEI;wVj vfxze  izFke vfxze :0 80]000@&  f}rh; vfxze :0 75]000@&  ik=rk,oa ’krsZ& osru,oa xzsM is :0 7100@& vFkok blls vf/kd gks rks mls :0 30]000@& ns; gksxkA  osru,oa xzsM is :0 19]530@& vFkok blls vf/kd gks rks bls :0 80]000@&  osru,oa xzsM is :0 19]530@& vFkok blls vf/kd gks f}rh; vfxze :0 75]000@& vuqekU; gSA

122 Ykxkkrkj-------  vfxze ij lk/kkj.k C;kt 8 izfr'kr ns; gSA  ;g lHkh LFkk;h deZpkjh ds fy, ns; gSA  fuyfEcr deZpkfj;ksa dks ;g vfxze ns; ugha gSA  vfxze Hkqxrku dh frfFk ls nks ekg ds vanj ;k dEI;wVj [kjhnus dh frfFk ls,d ekg ds vanj Ø; izek.k&i= foÙk foHkkx ds le{k izLrqr djuk gksxk] vU;Fkk Hkqxrku rFkk Ø; ds chp dh vof/k ds fy, 2-5 izfr'kr vfrfjDr n.M lwn ns; gksxkA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_122.jpg", "name": "Ykxkkrkj-------  vfxze ij lk/kkj.k C;kt 8 izfr kr ns; gSA  ;g lHkh LFkk;h deZpkjh ds fy, ns; gSA  fuyfEcr deZpkfj;ksa dks ;g vfxze ns; ugha gSA  vfxze Hkqxrku dh frfFk ls nks ekg ds vanj ;k dEI;wVj [kjhnus dh frfFk ls,d ekg ds vanj Ø; izek.k&i= foÙk foHkkx ds le{k izLrqr djuk gksxk] vU;Fkk Hkqxrku rFkk Ø; ds chp dh vof/k ds fy, 2-5 izfr kr vfrfjDr n.M lwn ns; gksxkA", "description": "Ykxkkrkj-------  vfxze ij lk/kkj.k C;kt 8 izfr kr ns; gSA  ;g lHkh LFkk;h deZpkjh ds fy, ns; gSA  fuyfEcr deZpkfj;ksa dks ;g vfxze ns; ugha gSA  vfxze Hkqxrku dh frfFk ls nks ekg ds vanj ;k dEI;wVj [kjhnus dh frfFk ls,d ekg ds vanj Ø; izek.k&i= foÙk foHkkx ds le{k izLrqr djuk gksxk] vU;Fkk Hkqxrku rFkk Ø; ds chp dh vof/k ds fy, 2-5 izfr kr vfrfjDr n.M lwn ns; gksxkA", "width": "800" } 123 fookg vfxze  jkT; dfeZ;ksa ds vkfJrksa ds fy, fookg vfxze dh vf/kdre jkf'k :0 10]000@& vuqekU; gSA  olwyh 100 ekfld fdLrksa esa gksxhA  igyh vfxze dh olwyh ds ckn gh nwljh vfxze deZpkfj;ksa dks vuqekU; gksxkA  vfxze esa lwn dh nj 7-5 izfr'kr okf"kZd gksxhA  fudklh,oa O;;u inkf/kdkjh uxn Hkqxrku ugh dj jk"Vªh; cpr izek.k i= ds NBs fljht ds nl gtkj :i;s dh dher ds jk"Vªh; cpr izek.k i= ds :i esa vfxze ns; gksaxsA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_123.jpg", "name": "fookg vfxze  jkT; dfeZ;ksa ds vkfJrksa ds fy, fookg vfxze dh vf/kdre jkf k :0 10]000@& vuqekU; gSA  olwyh 100 ekfld fdLrksa esa gksxhA  igyh vfxze dh olwyh ds ckn gh nwljh vfxze deZpkfj;ksa dks vuqekU; gksxkA  vfxze esa lwn dh nj 7-5 izfr kr okf kZd gksxhA  fudklh,oa O;;u inkf/kdkjh uxn Hkqxrku ugh dj jk Vªh; cpr izek.k i= ds NBs fljht ds nl gtkj :i;s dh dher ds jk Vªh; cpr izek.k i= ds :i esa vfxze ns; gksaxsA", "description": "fookg vfxze  jkT; dfeZ;ksa ds vkfJrksa ds fy, fookg vfxze dh vf/kdre jkf k :0 10]000@& vuqekU; gSA  olwyh 100 ekfld fdLrksa esa gksxhA  igyh vfxze dh olwyh ds ckn gh nwljh vfxze deZpkfj;ksa dks vuqekU; gksxkA  vfxze esa lwn dh nj 7-5 izfr kr okf kZd gksxhA  fudklh,oa O;;u inkf/kdkjh uxn Hkqxrku ugh dj jk Vªh; cpr izek.k i= ds NBs fljht ds nl gtkj :i;s dh dher ds jk Vªh; cpr izek.k i= ds :i esa vfxze ns; gksaxsA", "width": "800" } 124 ea=h,oa fo/kku eaMy lnL;ksa dks eksVjdkj vfxze  vf/kdre :0 8]00]000@& jkf'k vuqekU; fd;k x;k gSA  lk/kkj.k C;kt 5 izfr'kr ns; gSA  olwyh dh vf/kdre fdLr 60 gSA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_124.jpg", "name": "ea=h,oa fo/kku eaMy lnL;ksa dks eksVjdkj vfxze  vf/kdre :0 8]00]000@& jkf k vuqekU; fd;k x;k gSA  lk/kkj.k C;kt 5 izfr kr ns; gSA  olwyh dh vf/kdre fdLr 60 gSA", "description": "ea=h,oa fo/kku eaMy lnL;ksa dks eksVjdkj vfxze  vf/kdre :0 8]00]000@& jkf k vuqekU; fd;k x;k gSA  lk/kkj.k C;kt 5 izfr kr ns; gSA  olwyh dh vf/kdre fdLr 60 gSA", "width": "800" } 125 v?;k; & 17 [kjhn uhfr dk ewyHkwr fl)kUr “ECONOMY EFFICIENCY & TRANSPERENCY gSA fcgkj foÙk la'kks/ku fu;ekoyh 2005 ds laxr izko/kku fuEuor gSA  fu;e 124& yksd lsok gsrq vko';d oLrqvksa dh [kjhnkjh  fu;e 125&lkefxz;ksa dh ifjHkk"kk  fu;e 126&yksd Ø; ds ewy fl)kUr & n{krk] ferO;f;rk] ikjnf'kZrk rFkk vkiwfÙkZdÙkkZvksa ds lkFk fu"i{k O;ogkj,oa yksd vf/kizkfIr esa izfrLi)kZA  fu;e 127&lkefxz;k¡ Ø; gsrq l{ke izkf/kdkjh & izkf/kdkjh dh lwph ifjf’k"V 5A vf/kizkfIr { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_125.jpg", "name": "v ;k; & 17 [kjhn uhfr dk ewyHkwr fl)kUr ECONOMY EFFICIENCY & TRANSPERENCY gSA fcgkj foÙk la kks/ku fu;ekoyh 2005 ds laxr izko/kku fuEuor gSA  fu;e 124& yksd lsok gsrq vko ;d oLrqvksa dh [kjhnkjh  fu;e 125&lkefxz;ksa dh ifjHkk kk  fu;e 126&yksd Ø; ds ewy fl)kUr & n{krk] ferO;f;rk] ikjnf kZrk rFkk vkiwfÙkZdÙkkZvksa ds lkFk fu i{k O;ogkj,oa yksd vf/kizkfIr esa izfrLi)kZA  fu;e 127&lkefxz;k¡ Ø; gsrq l{ke izkf/kdkjh & izkf/kdkjh dh lwph ifjf’k V 5A vf/kizkfIr", "description": "v ;k; & 17 [kjhn uhfr dk ewyHkwr fl)kUr ECONOMY EFFICIENCY & TRANSPERENCY gSA fcgkj foÙk la kks/ku fu;ekoyh 2005 ds laxr izko/kku fuEuor gSA  fu;e 124& yksd lsok gsrq vko ;d oLrqvksa dh [kjhnkjh  fu;e 125&lkefxz;ksa dh ifjHkk kk  fu;e 126&yksd Ø; ds ewy fl)kUr & n{krk] ferO;f;rk] ikjnf kZrk rFkk vkiwfÙkZdÙkkZvksa ds lkFk fu i{k O;ogkj,oa yksd vf/kizkfIr esa izfrLi)kZA  fu;e 127&lkefxz;k¡ Ø; gsrq l{ke izkf/kdkjh & izkf/kdkjh dh lwph ifjf’k V 5A vf/kizkfIr", "width": "800" } 126 Ykxkkrkj-------  fu;e 128&lkexzh dh vf/kizkfIr gsrq 'kfDr;k¡ & dsUnzh; Ø; laxBu ¼;Fkk Mh0th0,l0,.M Mh0½ ukfer jkT; Ø; laxBu ds ek/;e ls l{ke izkf/kdkjh dh Loh—fr izkIr dj Ø; dj ldrk gSA  fu;e 129&jkT; Ø; laxBu dk ukfer fd;k tkuk  fu;e 130&nj lafonk  fu;e 131&vkiwfÙkdÙkkZ dk iathdj.k &;ksX;,oa {kerkoku vkiwfÙkZdÙkkZvksa dks bdkbZokj lwph rS;kj,oa la/kkfjr A  fu;e 131 A &Hkkjrh;,tsUVksa dk lwphdj.k& { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_126.jpg", "name": "Ykxkkrkj-------  fu;e 128&lkexzh dh vf/kizkfIr gsrq kfDr;k¡ & dsUnzh; Ø; laxBu ¼;Fkk Mh0th0,l0,.M Mh0½ ukfer jkT; Ø; laxBu ds ek/;e ls l{ke izkf/kdkjh dh Loh—fr izkIr dj Ø; dj ldrk gSA  fu;e 129&jkT; Ø; laxBu dk ukfer fd;k tkuk  fu;e 130&nj lafonk  fu;e 131&vkiwfÙkdÙkkZ dk iathdj.k &;ksX;,oa {kerkoku vkiwfÙkZdÙkkZvksa dks bdkbZokj lwph rS;kj,oa la/kkfjr A  fu;e 131 A &Hkkjrh;,tsUVksa dk lwphdj.k&", "description": "Ykxkkrkj-------  fu;e 128&lkexzh dh vf/kizkfIr gsrq kfDr;k¡ & dsUnzh; Ø; laxBu ¼;Fkk Mh0th0,l0,.M Mh0½ ukfer jkT; Ø; laxBu ds ek/;e ls l{ke izkf/kdkjh dh Loh—fr izkIr dj Ø; dj ldrk gSA  fu;e 129&jkT; Ø; laxBu dk ukfer fd;k tkuk  fu;e 130&nj lafonk  fu;e 131&vkiwfÙkdÙkkZ dk iathdj.k &;ksX;,oa {kerkoku vkiwfÙkZdÙkkZvksa dks bdkbZokj lwph rS;kj,oa la/kkfjr A  fu;e 131 A &Hkkjrh;,tsUVksa dk lwphdj.k&", "width": "800" } 127 Ykxkkrkj-------  fu;e 131 B &lkoZtfud {ks=,oa jkT; vkiwfÙkZdÙkkZvksa ds fy, ewY; vf/kekurk,oa vU; NwV  jkT; esa iath—r o`gr~,oa e/;e m|ksxksa ds }kjk mRikfnr lkefxz;ksa dks fcgkj jkT; ds ckgj vofLFkr o`gr~,oa e/;e m|ksxksa }kjk mRikfnr ekyksa ij vf/kdre 2 izfr'kr dh vf/kekU;rk nh tk;sxhA  mlh rjg fcgkj jkT; esa vofLFkr rFkk LFkkbZ :i ls iath—r y?kq m|ksx bdkb;ksa }kjk mRikfnr lkefxz;ksa ij jkT; ds ckgj vofLFkr y?kq@e/;e@o`gr~ m|ksxksa }kjk mRikfnr eky ij 7 izfr’kr dh vf/kekU;rk nh tk;sxhA

128 Ykxkkrkj-------  fu;e 131 C &fcuk dksVs'ku ds lkefxz;ksa dk Ø;& izR;sd volj ij 15]000-00 ¼iUnzg gtkj #Œ½ ek= rd dh [kjhn l{ke izkf/kdkjh dh tk ldrh gS&  fu;e 131 D &Ø; lfefr }kjk oLrqvksa dh [kjhn& izR;sd volj ij 15]000-00 ¼iUnzg gtkj #Œ½ ek= ls vf/kd rFkk 1]00]000-00 #Œ ¼,d yk[k #Œ½ ek= rd dh [kjhnxh LFkkuh; Ø; lfefr dh vuq'kalk ij dh tk;sxhA  fu;e 131 E & nj lafonk ds vUrxZr oLrqvksa dh lh/kh [kjhn& dsUnzh; Ø; laxBu ¼Mh0th0,l0,.M Mh0½@jkT; Ø; laxBu }kjk laosfnr nj ij oLrqvksa dh vkiwfÙkZdÙkkZ ls lh/kh vf/kizkfIr dh tk ldrh gS A

129 Ykxkkrkj-------  fu;e 131 F & dqy ek¡xksa ds vkdfyr ewY; ds lanHkZ esa vko';d mPprj inkf/kdkfj;ksa dh Loh—fr izkIr djus dh vfuok;Zrk ls cpus gsrq oLrqvksa ds fy, ek¡x dks NksVs VqdM+ksa esa ck¡V dj [kjhnxh ugha djuh pkfg,A  fu;e 131 G &izLrko ¼cksyh½ vkeaf=r dj oLrqvksa dh [kjhn&foHkkx fu;e 131 C ] 131 D ] 131 E +¼1½ ds varxZr vkPNkfnr ekeyksa dks NksM+dj fu;e 128 esa of.kZr 'kfDr ds v/khu ekud rjhds ls izLrko vkeaf=r dj oLrqvksa dh vf/kizkfIr fuEuor~ djsxk&  foKkfir fufonk iwNrkN( &#Œ 25]00]000- 00 ¼iPphl yk[k #i;s½,oa blls vf/kd vkdfyr ewY; dh lkefxz;ksa dh vf/kizkfIr fufonk vkea=.k }kjk mi;ksx fd;k tkuk pkfg, A fu;e 131 H

130 Ykxkkrkj-------  lhfer fufonk iwNrkN(&iPphl yk[k #i;ksa rd dh vf/kizkfIr gsrq bl rjhds dks viuk;k tk ldrk ,dy fufonk iwNrkN&bl ckr dh tkudkjh gks fd okafNr lkefxz;ksa dk fofuekZ.k,d gh fof’k'V QeZ esa gksrk gksA  fu;e 131J&nks cksyh dh iz.kkyh& tfVy,oa rduhdh iz—fr ds vf/kd ewY; ds la;a=] e’khujh vkfn dh [kjhnnkjh ds fy, cksyh nks Hkkxksa esa fuEuor~ izkIr dh tk ldrh gS&  rduhdh cksyh  foÙkh; cksyh

131 Ykxkkrkj-------  fu;e 131 K & foyafcr cksyh& foyafcr cksyh ¼cksyh dh izkfIr ds fy, fofuf'pr frfFk ;k le; ds ckn izkIr cksyh½ ij fopkj ugha fd;k tkuk pkfg,A  fu;e 131 M &cksyh nLrkost &  cksyhdÙkkZ dks vuqns'kA  lafonk dh 'kÙksZaA  vko';drkvksa dh vuqlwphA  fof'kf"V;k¡,oa lacaf/kr rduhdh C;kSjsA  nj&vuqlwph ¼cksyhdÙkkZ }kjk ewY; iznf’kZr djus ds fy, mi;qDr½A  lafonk izi=A

132 Ykxkkrkj-------  foØsrk,oa cksyhdÙkkZ }kjk mi;ksx esa yk;s tkus okys vU; ekud izi=] ;fn dksbZ gksA  fu;e 131 N &j[k&j[kko dh lafonk & lw{ke,oa egaxs la;a=ksa,oa e'khujh ds fy, j[k&j[kko dh lafonk dh vko';drk gksrh gSA vkiwfÙkZdÙkkZ }kjk okjaVh vof/k esa djkj dh 'kÙkksZa ds vuqlkj la;a=,oa e'khujh dk j[k&j[kko fcuk 'kqYd ds fd;k tk,xkA  fu;e 131 O &cksyh dh izfrHkwfr&foKkfir ;k lhfer fufonk iwNrkN ds ekeys esa cksyh ls okilh vFkok mlesa ifjoÙkZuksa ls cpus ds fy, cksyh izfrHkwfr ds :i esa ^^vusZLVeuh**,dkmUVis;h fMekaM Mªk¶V] fQDLM fMiksftV fjflIV] cSadlZ psd vFkok cSad xkjUVh ds :i esa fy;k tk ldrk gSA

133 Ykxkkrkj-------  fu;e 131 Q &¼1½ vkiwfÙkZdÙkkZ dk Hkqxrku& vkiwfÙkZ dj fn;s tkus ds ckn Hkqxrku dh tkuh pkfg,A  vfxze Hkqxrku fuEu ekeyksa esa fd;k tkuk vko';d gSA ,;j daMh'kuj] dEI;wVj] vU; dherh ;a=ksa vkfn dh lfoZflaxA fu;e 131 R & vf/kizkfIr izfØ;k esa LosPNkpkfjrk dh lekfIr,oa ikjnf'kZrk] izfrLi)kZ rFkk fu"i{krk lqfuf'pr djukA  fu;e 131 S & lkoZtfud vf/kizkfIr O;oLFkk esa n{krk] ferO;f;rk,oa mÙkjnkf;rkA { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_133.jpg", "name": "Ykxkkrkj-------  fu;e 131 Q &¼1½ vkiwfÙkZdÙkkZ dk Hkqxrku& vkiwfÙkZ dj fn;s tkus ds ckn Hkqxrku dh tkuh pkfg,A  vfxze Hkqxrku fuEu ekeyksa esa fd;k tkuk vko ;d gSA ,;j daMh kuj] dEI;wVj] vU; dherh ;a=ksa vkfn dh lfoZflaxA fu;e 131 R & vf/kizkfIr izfØ;k esa LosPNkpkfjrk dh lekfIr,oa ikjnf kZrk] izfrLi)kZ rFkk fu i{krk lqfuf pr djukA  fu;e 131 S & lkoZtfud vf/kizkfIr O;oLFkk esa n{krk] ferO;f;rk,oa mÙkjnkf;rkA", "description": "Ykxkkrkj-------  fu;e 131 Q &¼1½ vkiwfÙkZdÙkkZ dk Hkqxrku& vkiwfÙkZ dj fn;s tkus ds ckn Hkqxrku dh tkuh pkfg,A  vfxze Hkqxrku fuEu ekeyksa esa fd;k tkuk vko ;d gSA ,;j daMh kuj] dEI;wVj] vU; dherh ;a=ksa vkfn dh lfoZflaxA fu;e 131 R & vf/kizkfIr izfØ;k esa LosPNkpkfjrk dh lekfIr,oa ikjnf kZrk] izfrLi)kZ rFkk fu i{krk lqfuf pr djukA  fu;e 131 S & lkoZtfud vf/kizkfIr O;oLFkk esa n{krk] ferO;f;rk,oa mÙkjnkf;rkA", "width": "800" } 134 Ykxkkrkj-------  fu;e 131 T &tc l{ke izkf/kdkjh ds vuqeksnu ls ;g fu.kZ; ys fy;k tk;s fd oÙkZeku iqjkus vkbVeksa dks u;s,oa vPNs izdkj ds vkbVe ls cnyuk gS] rks foHkkx u;s dh [kjhn djrs le; oÙkZeku iqjkus vkbVeksa dks csp ldrk gSA  lsokvksa dh vf/kizkfIr  fcgkj foÙk fu;ekoyh ds fu;e 131 U ls ysdj 131 ZG rdA  jkT; ljdkj 25 yk[k jkf'k okys lsokvksa dks lhfer fufonk iz.kkyh ls  25 yk[k ls vf/kd jkf'k okys lsokvksa dh vf/kizkfIr foKkiu& fufonk iz.kkyh ds vuqlkjA  fdlh fo’ks"k ifjfLFkfr esa t:jh gksus ij jkT; ljdkj ijke’kZnkrkvksa@lsokvksa dks ^^ukekadu iz.kkyh** }kjk Hkh izkIr dj ldrh gSA

135 v/;k; & 18  ewY; of/kZr dj (Value Added Tax)  laosnd@vkiwfrZdÙkkZ ds foi= ls 5% dh nj ls,d eqLr dVkSrh A  ;fn eky vf/klwfpr ugha gS rks mlij 13- 5% dh nj ls Jksr ij VAT dh dVkSrh dh tk,xhA  dj foHkkx }kjk fu/kkZfjr pkyku esa lh/ks LFkkuh; Vªstjh cSad esa tek gksxkA  vk; & dj (Income Tax)  1961 ds v/khu dk;Z laosnd@vkiwfÙkZ dÙkkZ dks Hkqxrku dh tkus okyh ldy jkf’k ij 2-5% dh nj ls Jksr ij vk;&dj dh dVkSrh dj fofgr pkyku esa fdlh Hkh ljdkjh cSad esa tek fd;k tk ldrk gSA Jksr ij dVkSrh

136 Ykxkkrkj-------  osru ij vk;&dj dh dVkSrh,oa dk;Z laosndksa ds vk;&dj dh dVkSrh Book Transfer ds ek/;e ls lh/ks egkys[kkdkj dks fd;k tkrk gSA egkys[kkdkj vk;dj dh jkf’k dks vk;dj foHkkx ds [kkrk esa gLrkarfjr dj nsrh gSA Slab ¼okf"kZd½ Rate ¼okf"kZd½ 300000 rd ds vk; & oxZ ds fy, 'kwU; 300000 ls 500000 rd ds vk; & oxZ ds fy, 1000-00 :i;s 500000 ls 1000000 rd ds vk; & oxZ ds fy, 2000-00 :i;s 1000000 ls vf/kd vk; & oxZ ds fy, 2500-00 :i;s is’kkdj ( professional Tax) dh nj

137 jkW;YVh (Royalty)  bl jkf’k dk Jksr ij dVkSrh fofuekZ.k dk;Z ij yxs dk;Z laosndksa ds ldy Hkqxrku jkf’k ij nks izfr’kr dh nj ls dh tkrh gSA  bls fofgr pkyku }kjk vFkok Book Transfer ds ek/;e ls jkT; ljdkj ds [kkrs esa tek dh tkrh gSA

138 v/;k;&19  lsokiqLr [kksyuk a  C;fDrxr lwpuk,Wa  lsok lacaf/kr lwpuk,W A  lsok iqLr esa osru o`f) dh izfof"V A  lsokiqLr dk lR;kiuA  dk;kZYk; esa,d lsokiqLr iathA lsokiqLr

139 v/;k;&20  ctV esa izko/kkfur ;kstuk,oa xSj ;kstuk en ds O;; ij fu;a=.k gsrq Mh-Mh-vks- dh iwjs o"kZ ds fy, vkoafVr jkf'k ij fuEu izdkj pkSekgh ca/kst fu/kkZfjr dh x;h gSA izFke pkSekgh& 33% f}rh; pkSekgh&32%,oa lapkyRed 65% r`rh; pkSekgh&35%,oa lapkyRed 100%  foÙk foHkkx }kjk pkSekgh izfr'kr ca/kst dks f'kfFky fd, tkus ij ml vuq:i jkf'k dh fudklh,oa O;; fd;k tk ldrk gS A foÙk foHkkx ds LFkk;h ifji= la[;k&2561 fnukad 17-04-1998 esa of.kZr vuqns'k

140 Ykxkkrkj-------  ;kstuk,oa xSj ;kstuk enksa ds vUrxZr ;kstukvksa dh Lohd`frA  fdlh dk;Z fo'ks"k gsrq lacaf/kr pkSekgh esa fu/kkZfjr jkf'k ls vf/kd [kpZ djus dh vko';drk gks rks ctV izko/kku ds vUrxZr miyC/k iw.kZ jkf'k dks O;; djus ds fy;s foÙk foHkkx ls f'kfFkyhdj.k vkns'k izkIr djuk gksxk A  fuEufyf[kr ekeyksa esa izfr'kr ca/kst ykxw ugha gksrk gSA,sls ekeysa ftuds laca/k esa egkys[kkdkj fcgkj ls izkf/kdkj i= izkIr gksA  tehUnkjh {kfriwfÙkZ ckaM dk Hkqxrku A  flfyax,DV 16¼3½ ds rgr 'kh"kZ&8443&flfoy fMiksftV&101 esa jktLo tek ls lacaf/kr jkf'k dh okilh ds ekeys A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_140.jpg", "name": "Ykxkkrkj-------  ;kstuk,oa xSj ;kstuk enksa ds vUrxZr ;kstukvksa dh Lohd`frA  fdlh dk;Z fo ks k gsrq lacaf/kr pkSekgh esa fu/kkZfjr jkf k ls vf/kd [kpZ djus dh vko ;drk gks rks ctV izko/kku ds vUrxZr miyC/k iw.kZ jkf k dks O;; djus ds fy;s foÙk foHkkx ls f kfFkyhdj.k vkns k izkIr djuk gksxk A  fuEufyf[kr ekeyksa esa izfr kr ca/kst ykxw ugha gksrk gSA,sls ekeysa ftuds laca/k esa egkys[kkdkj fcgkj ls izkf/kdkj i= izkIr gksA  tehUnkjh {kfriwfÙkZ ckaM dk Hkqxrku A  flfyax,DV 16¼3½ ds rgr kh kZ&8443&flfoy fMiksftV&101 esa jktLo tek ls lacaf/kr jkf k dh okilh ds ekeys A", "description": "Ykxkkrkj-------  ;kstuk,oa xSj ;kstuk enksa ds vUrxZr ;kstukvksa dh Lohd`frA  fdlh dk;Z fo ks k gsrq lacaf/kr pkSekgh esa fu/kkZfjr jkf k ls vf/kd [kpZ djus dh vko ;drk gks rks ctV izko/kku ds vUrxZr miyC/k iw.kZ jkf k dks O;; djus ds fy;s foÙk foHkkx ls f kfFkyhdj.k vkns k izkIr djuk gksxk A  fuEufyf[kr ekeyksa esa izfr kr ca/kst ykxw ugha gksrk gSA,sls ekeysa ftuds laca/k esa egkys[kkdkj fcgkj ls izkf/kdkj i= izkIr gksA  tehUnkjh {kfriwfÙkZ ckaM dk Hkqxrku A  flfyax,DV 16¼3½ ds rgr kh kZ&8443&flfoy fMiksftV&101 esa jktLo tek ls lacaf/kr jkf k dh okilh ds ekeys A", "width": "800" } 141 Ykxkkrkj-------  laosndksa ds vusZLV euh@flD;qfjVh euh dh okilh A  l{ke U;k;ky;@izkf/kdkj }kjk fn;s x;s vkns'k ls jkf'k dh okilh A  LVkWEi [kjhnxh ds le; tek djkbZ xbZ jkf'k ds ekeys A  LFkkuh; fudk;ksa }kjk ih-,y- [kkrk esa tek djk;h x;h jkf'k ls uxj fuxe@uxj ikfydk ds dfeZ;ksa dk osrukfn Hkqxrku A  ljdkjh dfeZ;ksa ds lkekU; Hkfo"; fuf/k ls vfxze dh fudklh ls lacaf/kr ekeys A  x`g fuekZ.k vfxze] eksVj dkj@eksVj lkbfdy@R;ksgkj vfxze@LokLF; fpfdRlk vfxze@izfriwfÙkZ ls lacaf/kr ekeysa A

142 Ykxkkrkj-------  Je fu;kstu,oa izf'k{k.k foHkkx }kjk chfer dehZ ds fpfdRlk Lohd`r vfxze@izfriwfÙkZ dh jkf'k A  lsokfuo`r dfeZ;ksa ds isa'ku@minku@mikftZr NqV~Vh ds cnys uxn Hkqxrku] xzwi chek ;kstuk,oa vuqxzg vuqnku dh jkf'k A  t;?kks"k,oa U;kf;d vkns'k ls lacaf/kr jkf'k A  flfoy tek@ih-,y-,dkmUV esa tek jkf'k ftlds fy, foÙk foHkkx ls funs'k fuxZr gks A  osru foi=ksa dh fudklh vkoaVu vkns'k ds vk/kkj ij fd;k tk;sxk A

143  LFkkiuk laca/kh foi=ksa ij fuEufyf[kr lwpuk,¡ vafdr dh tk;sxh %&  LFkkiuk en esa ys[kkuqnku dh vof/[email protected] foÙkh; o"kZ ds fy;s vkoafVr jkf'k A  bl foi= ds iwoZ rd fudklh dh x;h jkf'k A  oÙkZeku foi= esa fudklh gsrq izLrkfor jkf'k A  vo'ks"k jkf'k A  ;kstuk@xSj ;kstuk Ldheksa dk vof/k foLrkj ugha gksus dh fLFkfr esa muesa dk;Zjr dfeZ;ksa ds osrukfn dh fudklh foÙkh; o"kZ ds izFke N% eghuksa dh vof/k ds ckn ugha fd;k tk;sxk A blfy;s ek= izFke N% ekg ds fy;s gh LFkkiuk O;; gsrq jkf'k dk fu/kkZfjr izfØ;k ds vuqlkj jkf'k dk vkoaVu fd;k tk ldrk gS A Ykxkkrkj-------

144  vLFkk;h ;kstukvksa dk vof/k foLrkj ftUgsa vkxs Hkh cuk;s j[kuk vko';d gS] ekg flrEcj rd fuf'pr :i ls djk fy;k tk; A  lacaf/kr foHkkxkas }kjk fo'ofo|ky;ksa@LFkkuh; fudk;ksa@vYi la[;d fo|ky;ksa vkfn ds laca/k esa] ftUgsa jkT; ljdkj }kjk vuqnku Lohd`r fd;k tkrk gS] ;Fkk vko';d vuqnku Lohd`r djus laca/kh izLrko foÙk foHkkx dks] fuf'pr :i ls] ekg twu rd vo'; Hkst nsaxs A izLrko Hkstrs le; lacaf/kr laLFkk ls izkIr mi;ksfxrk izek.k&i=] vads{k.k dh fLFkfr rFkk vU; lqlaxr ckrksa dk vo'; mYys[k fd;k tk;sxk A  eksŒ 1]00]000@& ¼,d yk[k½ :Œ rd dh vfxze fudklh ds fy, foHkkxh; lfpo dk f'kFkyhdj.k vkns'k vkns'k gksxk rFkk :0 1]00]000@¾ ¼,d yk[k :i;s½ ls vf/kd ds vfxze fudklh ds fy;s foHkkxh; ea=h dk vkns'k visf{kr gksxk A vfxze fudklh laca/kh Lohd`R;kns'k esa bl vk'k; dk Li"V mYys[k fd;k tkuk visf{kr gksxk A Ykxkkrkj------- { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_144.jpg", "name": " vLFkk;h ;kstukvksa dk vof/k foLrkj ftUgsa vkxs Hkh cuk;s j[kuk vko ;d gS] ekg flrEcj rd fuf pr :i ls djk fy;k tk; A  lacaf/kr foHkkxkas }kjk fo ofo|ky;ksa@LFkkuh; fudk;ksa@vYi la[;d fo|ky;ksa vkfn ds laca/k esa] ftUgsa jkT; ljdkj }kjk vuqnku Lohd`r fd;k tkrk gS] ;Fkk vko ;d vuqnku Lohd`r djus laca/kh izLrko foÙk foHkkx dks] fuf pr :i ls] ekg twu rd vo ; Hkst nsaxs A izLrko Hkstrs le; lacaf/kr laLFkk ls izkIr mi;ksfxrk izek.k&i=] vads{k.k dh fLFkfr rFkk vU; lqlaxr ckrksa dk vo ; mYys[k fd;k tk;sxk A  eksŒ 1]00]000@& ¼,d yk[k½ :Œ rd dh vfxze fudklh ds fy, foHkkxh; lfpo dk f kFkyhdj.k vkns k vkns k gksxk rFkk :0 1]00]000@¾ ¼,d yk[k :i;s½ ls vf/kd ds vfxze fudklh ds fy;s foHkkxh; ea=h dk vkns k visf{kr gksxk A vfxze fudklh laca/kh Lohd`R;kns k esa bl vk k; dk Li V mYys[k fd;k tkuk visf{kr gksxk A Ykxkkrkj-------", "description": " vLFkk;h ;kstukvksa dk vof/k foLrkj ftUgsa vkxs Hkh cuk;s j[kuk vko ;d gS] ekg flrEcj rd fuf pr :i ls djk fy;k tk; A  lacaf/kr foHkkxkas }kjk fo ofo|ky;ksa@LFkkuh; fudk;ksa@vYi la[;d fo|ky;ksa vkfn ds laca/k esa] ftUgsa jkT; ljdkj }kjk vuqnku Lohd`r fd;k tkrk gS] ;Fkk vko ;d vuqnku Lohd`r djus laca/kh izLrko foÙk foHkkx dks] fuf pr :i ls] ekg twu rd vo ; Hkst nsaxs A izLrko Hkstrs le; lacaf/kr laLFkk ls izkIr mi;ksfxrk izek.k&i=] vads{k.k dh fLFkfr rFkk vU; lqlaxr ckrksa dk vo ; mYys[k fd;k tk;sxk A  eksŒ 1]00]000@& ¼,d yk[k½ :Œ rd dh vfxze fudklh ds fy, foHkkxh; lfpo dk f kFkyhdj.k vkns k vkns k gksxk rFkk :0 1]00]000@¾ ¼,d yk[k :i;s½ ls vf/kd ds vfxze fudklh ds fy;s foHkkxh; ea=h dk vkns k visf{kr gksxk A vfxze fudklh laca/kh Lohd`R;kns k esa bl vk k; dk Li V mYys[k fd;k tkuk visf{kr gksxk A Ykxkkrkj-------", "width": "800" } 145  vfxze fudklh gsrq Lohd`R;kns'k@jkT;kns'k fuxZr fd;k tk;sxk] ftlds vk/kkj ij lacaf/kr fudklh,oa O;;u inkf/kdkjh dks mruh jkf'k fu;a=h inkf/kdkjh }kjk vkoafVr dj nh tk;sxh A vkoaVu vkns'k esa ftruh jkf'k dh fudklh vfxze ds :i esa dh tkuh gS mldk Li"V :i ls mYys[k jgsxk A,d vfxze dh jkf'k ds jgrs gq,] mlh ikVhZ@O;fDr dks nwljh vfxze dh jkf'k ugha nh tk;sxh A  fcgkj foÙk fu;ekoyhds fu;e&473 ds vuqlkj lHkh fu;a=h inkf/kdkfj;ksa dks vius dk;kZy; rFkk vius v/khuLFk fudklh,oa O;;u inkf/kdkfj;ksa ds dk;kZy;ksa ds fy;s ctV esa izko/kkfur jkf'k dk vkoaVu] ;Fkk vko';drkuqlkj] djus dk vf/kdkj izkIr gS A fdlh Hkh gkyr esa ctV esa izko/kkfur jkf'k ls vf/kd jkf'k dk O;; ugha gksuk pkfg;s A

146 v/;k; & 21  yksd /ku foHkkxh; jktLo ;k vk;] LVkEi] vQhe] lkexzh ;k vU; lEifr dh xcu }kjk ;k vU;Fkk gkfu]  xou dk izfrosnu &fjiksVZ lEc) inkf/kdkfj;ksa dks vius foukurj mifLFkr inkf/kdkjh rFkk egkys[kkdkj ds ikl rqjUr Hkstuh pkfg,] ;|fi buds fy, ftEesnkj i{k us gkfu dh iwfrZ dj nh gks A T;kasgh lUnsg gks fd dksbZ gqbZ gS] R;ksagh,slh fjiksVZ Hkstuh pkfg,A  foLr`r tk¡p gksus rd fjiksVZ jksd u j[kuh pkfg, A  gkfu ds Lo:Ik vkSj ek=k ]Hkwy ;k fu;eksis{kk ls,slh gkfu lEHko gks ldh rFkk olwyh dh lEHkkouk dSlh gS A ljdkjh jkf'k dk xcu] gkfu vkfn { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_146.jpg", "name": "v/;k; & 21  yksd /ku foHkkxh; jktLo ;k vk;] LVkEi] vQhe] lkexzh ;k vU; lEifr dh xcu }kjk ;k vU;Fkk gkfu]  xou dk izfrosnu &fjiksVZ lEc) inkf/kdkfj;ksa dks vius foukurj mifLFkr inkf/kdkjh rFkk egkys[kkdkj ds ikl rqjUr Hkstuh pkfg,] ;|fi buds fy, ftEesnkj i{k us gkfu dh iwfrZ dj nh gks A T;kasgh lUnsg gks fd dksbZ gqbZ gS] R;ksagh,slh fjiksVZ Hkstuh pkfg,A  foLr`r tk¡p gksus rd fjiksVZ jksd u j[kuh pkfg, A  gkfu ds Lo:Ik vkSj ek=k ]Hkwy ;k fu;eksis{kk ls,slh gkfu lEHko gks ldh rFkk olwyh dh lEHkkouk dSlh gS A ljdkjh jkf k dk xcu] gkfu vkfn", "description": "v/;k; & 21  yksd /ku foHkkxh; jktLo ;k vk;] LVkEi] vQhe] lkexzh ;k vU; lEifr dh xcu }kjk ;k vU;Fkk gkfu]  xou dk izfrosnu &fjiksVZ lEc) inkf/kdkfj;ksa dks vius foukurj mifLFkr inkf/kdkjh rFkk egkys[kkdkj ds ikl rqjUr Hkstuh pkfg,] ;|fi buds fy, ftEesnkj i{k us gkfu dh iwfrZ dj nh gks A T;kasgh lUnsg gks fd dksbZ gqbZ gS] R;ksagh,slh fjiksVZ Hkstuh pkfg,A  foLr`r tk¡p gksus rd fjiksVZ jksd u j[kuh pkfg, A  gkfu ds Lo:Ik vkSj ek=k ]Hkwy ;k fu;eksis{kk ls,slh gkfu lEHko gks ldh rFkk olwyh dh lEHkkouk dSlh gS A ljdkjh jkf k dk xcu] gkfu vkfn", "width": "800" } 147 Ykxkkrkj-------  ;fn ys[kk&ijh{kk izkf/kdkjh izFker% vfu;ferrk dk irk pyk;s] rks egkys[kkiky bldh fjiksVZ rqjUr lEc) iz'kklh inkf/kdkjh rFkk ;fn og vko';d le>s arks ljdkj ds ikl Hkh Hkstsxk A xou ds dkj.kksa ls ;k ifjfLFkfr;ksa esa xcu ;k gkfu gqbZA  bldh iqujko`fÙk dks jksdus ds fy, dkSu lh dkjZokbZ dh xbZA  ftEesnkj O;fDr;ksa ds fo:) vuq'kklu laca/kh ;k dksbZ nwljh dkjZokbZ djus ds laca/k esa izLrko A  vpy lEifÙk vFkkZr Hkou] lapkj ;k vU; fuekZ.kksa dh vkx] ck

149 jkT; ljdkj fdlh,slh jde dh olwyh NksM+ ns ldsxh ftl ij egkys[kkiky us vkifÙk dh gks vFkok tks fdlh ljdkjh lsod dks vU; izdkj ls vf/kd HkqxrkbZ xbZ ik;h tk;] ;fn & lac) ljdkjh lsod us vLohd`r jde bl ;qfDr;qDr fo'okl ls yh gks fd og mldk gdnkj gS A jkT; ljdkj dh jk; esa olwyh ls vuqfpr d"V igq¡psxk] ;k olwyh djuk izR;{k laHko gksxk vkSj fcgkj lsok lafgrk ds fu;e 34 esa ;Fkk ifjHkkf"kr osru &leku miyfC/k Hkqxrku dh rkjh[k ls,d o"kZ ds Hkhrj] vLohd`r gksus dh n'kk esaA Ykxkkrkj------- { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_149.jpg", "name": "jkT; ljdkj fdlh,slh jde dh olwyh NksM+ ns ldsxh ftl ij egkys[kkiky us vkifÙk dh gks vFkok tks fdlh ljdkjh lsod dks vU; izdkj ls vf/kd HkqxrkbZ xbZ ik;h tk;] ;fn & lac) ljdkjh lsod us vLohd`r jde bl ;qfDr;qDr fo okl ls yh gks fd og mldk gdnkj gS A jkT; ljdkj dh jk; esa olwyh ls vuqfpr d V igq¡psxk] ;k olwyh djuk izR;{k laHko gksxk vkSj fcgkj lsok lafgrk ds fu;e 34 esa ;Fkk ifjHkkf kr osru &leku miyfC/k Hkqxrku dh rkjh[k ls,d o kZ ds Hkhrj] vLohd`r gksus dh n kk esaA Ykxkkrkj-------", "description": "jkT; ljdkj fdlh,slh jde dh olwyh NksM+ ns ldsxh ftl ij egkys[kkiky us vkifÙk dh gks vFkok tks fdlh ljdkjh lsod dks vU; izdkj ls vf/kd HkqxrkbZ xbZ ik;h tk;] ;fn & lac) ljdkjh lsod us vLohd`r jde bl ;qfDr;qDr fo okl ls yh gks fd og mldk gdnkj gS A jkT; ljdkj dh jk; esa olwyh ls vuqfpr d V igq¡psxk] ;k olwyh djuk izR;{k laHko gksxk vkSj fcgkj lsok lafgrk ds fu;e 34 esa ;Fkk ifjHkkf kr osru &leku miyfC/k Hkqxrku dh rkjh[k ls,d o kZ ds Hkhrj] vLohd`r gksus dh n kk esaA Ykxkkrkj-------", "width": "800" } 150 ljdkjh lsod dks 12000 :Œ izfro"kZ ls vf/kd osru u feyrk gks vFkok nwljh n'kkvksa esa vf/kd fudklh ls ljdkjh lsod dk osru fdlh,d o"kZ esa 12000 :Œ ls vf/kd u gqvk gks( vkSj vf/kd fudklh izksUufr ;k izfrorZu vf/klwfpr djus esa nsj gksus ds dkj.k u gqvk gks A { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_150.jpg", "name": "ljdkjh lsod dks 12000 :Œ izfro kZ ls vf/kd osru u feyrk gks vFkok nwljh n kkvksa esa vf/kd fudklh ls ljdkjh lsod dk osru fdlh,d o kZ esa 12000 :Œ ls vf/kd u gqvk gks( vkSj vf/kd fudklh izksUufr ;k izfrorZu vf/klwfpr djus esa nsj gksus ds dkj.k u gqvk gks A", "description": "ljdkjh lsod dks 12000 :Œ izfro kZ ls vf/kd osru u feyrk gks vFkok nwljh n kkvksa esa vf/kd fudklh ls ljdkjh lsod dk osru fdlh,d o kZ esa 12000 :Œ ls vf/kd u gqvk gks( vkSj vf/kd fudklh izksUufr ;k izfrorZu vf/klwfpr djus esa nsj gksus ds dkj.k u gqvk gks A", "width": "800" } 151 v/;k; & 22 vads{k.k foÙkh; vuq'kklu,oa ctVh; fu;a=.k dk,d egRoiw.kZ lk/ku A  vkUrfjd vads{k.k &  ckg~; vads{k.k  vkarfjd vads{k.k  vkarfjd vads{k.k dk lapkyu foÙk ¼vads{k.k½ foHkkx }kjk fd;k tkrk gSA  lkoZtfud foÙk ij fo/kku eaMy ds fu;a=.k ds fl)kar ds rgr jkT; ljdkj foÙk foHkkx ds ek/;e ls fo/kku eaMy ds izfr vius mRrjnkf;Ro dk fuoZgu djrh gS A  foÙk foHkkx vius foÙk ¼vads{k.k½ foHkkx ds ek/;e ls iz'kklh foHkkxksa dk vkarfjd vads{k.k laiUu djrk gS A vads{k.k { "@context": "http://schema.org", "@type": "ImageObject", "contentUrl": "http://images.slideplayer.es/33/8148475/slides/slide_151.jpg", "name": "v/;k; & 22 vads{k.k foÙkh; vuq kklu,oa ctVh; fu;a=.k dk,d egRoiw.kZ lk/ku A  vkUrfjd vads{k.k &  ckg~; vads{k.k  vkarfjd vads{k.k  vkarfjd vads{k.k dk lapkyu foÙk ¼vads{k.k½ foHkkx }kjk fd;k tkrk gSA  lkoZtfud foÙk ij fo/kku eaMy ds fu;a=.k ds fl)kar ds rgr jkT; ljdkj foÙk foHkkx ds ek/;e ls fo/kku eaMy ds izfr vius mRrjnkf;Ro dk fuoZgu djrh gS A  foÙk foHkkx vius foÙk ¼vads{k.k½ foHkkx ds ek/;e ls iz kklh foHkkxksa dk vkarfjd vads{k.k laiUu djrk gS A vads{k.k", "description": "v/;k; & 22 vads{k.k foÙkh; vuq kklu,oa ctVh; fu;a=.k dk,d egRoiw.kZ lk/ku A  vkUrfjd vads{k.k &  ckg~; vads{k.k  vkarfjd vads{k.k  vkarfjd vads{k.k dk lapkyu foÙk ¼vads{k.k½ foHkkx }kjk fd;k tkrk gSA  lkoZtfud foÙk ij fo/kku eaMy ds fu;a=.k ds fl)kar ds rgr jkT; ljdkj foÙk foHkkx ds ek/;e ls fo/kku eaMy ds izfr vius mRrjnkf;Ro dk fuoZgu djrh gS A  foÙk foHkkx vius foÙk ¼vads{k.k½ foHkkx ds ek/;e ls iz kklh foHkkxksa dk vkarfjd vads{k.k laiUu djrk gS A vads{k.k", "width": "800" } 152 Ykxkkrkj-------  bl vads{k.k dh rhu Lo:Ik gS %&  fu;fer vads{k.k& ftlds varxZr foÙk ¼vads{k.k½ foHkkx foÙkh; n`f"Vdks.k ls egRoiw.kZ foHkkxksa dk fu;fer vads{k.k djrk gS A  vf/k;kfpr vads{k.k&ftlds varxZr foÙk ¼vads{k.k½ foHkkx }kjk iz'kklh foHkkxksa dh vf/k;kpuk ds vk/kkj ij lacaf/kr fo"> 153 Ykxkkrkj-------  lkekU;r% fu/kkZfjr frfFk dks vads{k.k ny }kjk fujh{k.k fd;s tkus okys dk;kZy; ds dk;kZYk; iz/kku ls,d lwph }kjk dk;kZy; dh iath o vU; nLrkostksa dh tkrh gS ftldk fd vads{k.k fd;k tkuk gksrk gS A  izkjafHkd izfrosnu& izkjafHkd izfrosnu ds ;Fkk laHko,d eghus ds Hkhrj foÙk ¼vads{k.k½ foHkkx }kjk lacaf/kr dk;kZy; iz/kku dks vafre fujh{k.k izfrosnu Hkstk tkrk gS ftldh izfr lacaf/kr fu;a=h inkf/kdkjh dks Hkh nh tkrh gS A bl izfrosnu dh vkifÙk;ksa dk fujkdj.k rhu ekg ds Hkhrj fd;k tkuk gksrk gS ftldk vuqJo.k foÙk ¼vads{k.k½ foHkkx }kjk fd;k tkrk gS A

154 Ykxkkrkj-------  ckg~; vads{k.k ,d lkfof/kd vads{k.k gksrk gS ftlds varxZr vads{k.k dk dk;Z Hkkjr ds fu;a=d egkys[kk ijh{kd ds fu;a=.kk/khu vads{k.k ny }kjk fd;k tkrk gS A  ckg~; vads{k.k Hkh iwoZ fu/kkZfjr dk;ZØe ds varxZr fd;k tkrk gS A blesa Hkh dk;kZYk; iz/kku ls vads{k.k ds Øe esa vads{k.k ny }kjk fyf[kr i`PNk dh tkrh gS,oa larks"> 155 Ykxkkrkj-------  Mªk¶V iSjk ¼izk:Ik dafMdk½&fujh{k.k izfrosnu dh vkifÙk;ksa dk fujkdj.k fu/kkZfjr rhu ekg dh le; lhek ds vanj ugha fd;k tkrk gS rc Hkkjr ds fu;a=d,oa egkys[kk ijh{kd }kjk bls Hkkjr ds fu;a=d egkys[kk ijh{kd ds fujh{k.k izfrosnu esa Mªk¶V iSjk ¼izk:Ik dafMdk½ ds :Ik esa lfEefyr djus gsrq lacaf/kr iz'kklh foHkkx ls i`PNk dh tkrh gS ftldk tokc fu/kkZfjr N% lIrkg dh le; lhek ds vanj fn;k tkuk gksrk gS A ;fn foHkkx }kjk izk:Ik dafMdk dk larks"kizn mÙkj ugha fn;k tkrk gS rc bls lh-,-th- dh dafMdk esa lfEefyr dj fy;k tkrk gS A  lh-,-th- dk izfrosnu fo/kku eaMy ds nksuksa lnuksa esa miLFkkfir A

156 Ykxkkrkj-------  yksd ys[kk lfefr }kjk fopkj fd;k tkrk gS A yksd ys[kk lfefr dh cSBdksa esa lh-,-th- ds izfrfuf/k;ksa }kjk foHkkxksa ls lacaaf/kr izfrosnu dh dafMdkvksa ds vuqikyu ij i`PNk dh tkrh gS vkSj foHkkx dks bldk mÙkj nsuk gksrk gS A  foHkkxh; mÙkj ls yksd ys[kk lfefr larq"> 157

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