OH_H SE_SM ^CEDCAJHEDHE ^CAJSOHPHHE @ELWHY@ OHE MZCH_@W@_HY

AHOZHYHB @J_@OH@PHB (A@) HK BHA@O@

_HBSE ^CKHFHZHE :>80/:>:> _abue ^clajarae :>80/:>:>

_abue ^cajuatae ^rldraa 6 :>80

_capat 6 I`aa`s,
_HEDHK 6 >: Fu l` :> 80
_aeddal ^ cedcsabae 6 83 F ul` : >80

Eaaa M cpala A adrasab 6 HJOSK

E@^ 6 -
Fajatae 6 Mcpala A@ Hl Baa`d`
Se`t M crja 6 A@ H l B aa`d`
Hlaaatr _capat _udas 6 Ousue Jaedsal Ocsa Oaraaraja
Mciaaatae Kuajued Majupatce I`aa`s
Pasasae ^ceyclceddara 6 PHPHYHE ^CEO@O@MHE @YKHA (P^@) HK
B@OHPHB

Eaaa ^ceawas Aadrasab 6 HJOSK BHA@O, Y.Hd., A.^d.@

E@^ 6 804:>4>:8004>98>>:

Eaaa Mla`tc Aadrasab 6 \\\\\\\\\\\\\\\\\\\

Jy6 HB':>80
  CEDCAJHEDHE CAJSOHPHHE @ELWHY@ OHE MZCH_@W@_HY
AHOZHYHB @J_@OH@PHB (A@) HK BHA@O@
_HBSE CKHFHZHE :>80/:>:>

O`susue Lkcb 6
Ehah 6 HJOSK
E@ 6 -
Fhjhthe 6 Mcphkh A@ Hk
Bha`o`
Se`t Mcrfh 6 A@ Hk Bha`o`

PHPHYHE CEO@O@MHE @YKHA (P @) HK B@OHPHB

Ousue Jhedshk Ocsh Ohrahrhfh
Mcihahthe Kuajued Mhjuphtce I`ha`s
:>80
 KCAJHZ ^CEDCYHBHE

^cedcajhedhe ^cajuohyhhe @elvhs` ohe Mrcht`v`ths o` Ahorhshb o`susue

scjhdh` ^colahe ohkha ^ckhmshehhe
@elvhs` Mcd`hthe
ohe Mrcht`v`ths o` A@ ^cedcajhedhe
Hk Bha`o` ^cajuohyhhe

_hbue ^ckhjhrhe :>80/:>:>

O`shbmhe Lkcb 6

I`ha`s, >: Fuk` :>80

Aceyctuju`, Mcphkh A horhshb,
Mctuh Mla`tc Ahorhshb,

 \\\\\\\\\\\\\\\\\\\ \\\\\\\\\\\\\\\\\\\\\\\\\ 
E@^. -

Acedcthbu`,
^cedhwhs Ahorhshb,

HJOSK BHA@O, Y.Hd.,

A.^o.@ E@^.
804:>4>:8004>98>>:
`
 ^CEDCAJHEDHE ^CAJSOHPHHE @ELWHY@ OHE MZCH_@W@_HY
O@ AHOZHYHB @J_@OH@PHB (A@) HK BHA@O@
_HBSE ^CKHFHZHE :>80/:>:>

H. @elvhs` Setum Acedcajhedmhe Ahorhshb

8. ^cedcrt`he @elvhs` Ahorhshb
  @elvhs` hohkhb shkhb shtu mhrhmtcr i`r` j`wh mcw`rhushbhhe. @elvhs`
hohkhb mcd`hthe pceck`t`he, pcedcajhedhe hthu pcrcmhyhshhe yhed
jcrtujuhe acedcajhedmhe pcecrhphe prhmt`s e`kh` ohe mletcms `kau
pcedcthbuhe yhed jhru, hthu ihrh jhru uetum acecrhpmhe `kau
pcedcthbuhe ohe tcmelkld` yhed tckhb hoh mc ohkha prloum hthu prlscs
prloums` (SS El 82 thbue :>>:).

  Aceurut Mltkcr (8007) `elvhs` hohkhb scsuhtu yhed

jcrmcehhe ocedhe jhrhed, jhsh hthu `oc yhed o`rhshmhe jhru lkcb
scsclrhed. Acsm`pue `oc tcrscjut tckhb khah hoh, tcthp` ohpht
o`mhthmhe suhtu
`elvhs` jhd` lrhed yhed jhru ack`bht hthu acrhshmheeyh. Jcrmh`the
ocedhe oue`h pceo`o`mhe mbususeyh ahorhshb, `elvhs` o`hrt`mhe
scjhdh` suhtu `oc, jhrhed, actloc yhed o`rhshmhe hthu o`haht` scjhdh`
scsuhtu bhk yhed jhru jhd` whrdh ahorhshb ohe sthmc blkocr
scrth ahsyhrhmht jh`m jcruph bhs`k `evces` ahupue o`smlvcr` uetum
aceihph`
tujuhe scmlkhb hthu acacihbmhe ahshkhb ahorhshb.

Ahorhshb ohpht ackhmumhe `elvhs` ohkha scauh hspcm

scpcrt` mur`mukua, prlscs jckhjhr acedhjhr, ahehjcace, mckcajhdhhe,
shrheh ohe prhshrheh, duru, s`swh, pcaj`hyhhe, aco`h
pcajckhjhrhe, ue`t prloums` scmlkhb, ohe kh`e-kh`e.

:. ^r`es`p @elvhs` Ahorhshb

Oruimcr (8023) acedhthmhe jhbwh ohkha ackhmumhe `elvhs` pcrku
acapcrbht`mhe pr`es`p-pr`es`p scjhdh` jcr`mut6
h. Bhk yhed bhrus o`khmumhe 6
8) Acedhehk`s`s pckuhed
:) Hph yhed bhrus o`khmumhe uetum acauhsmhe pckuhed
9) Ycocrbheh ohe tcrhrhb
4) O`aukh` ohr` yhed mci`k
3) Mcpca`ap`ehe
j. Bhk yhed t`ohm bhrus o`khmumhe 6
8) Aceiljh uetum acejho` yhed pheoh`
:) Aceiljh acedcrjhmhe scsuhtu yhed jheyhm
9) Aceiljh `elvhs` uetum ahsh yhed hmhe ohthed
i. Mleo`s`
8) Acacrkumhe `kau pcedcthbuhe
:) Acajhedue mcueddukheeyh sceo`r`
9
 9) @elvhs` hohkhb cgcm ohr` cmlela` ohe ahsyhrhmht

9. Yuajcr @elvhs` Ahorhshb

h. ^ceck`t`he ohe pcedcajhedhe
j. Mcjcrbhs`khe/mcdhdhkhe 6
i. Mcjutubhe, mc`ed`ehe, ohemcahapuhe ahsyhrhmht
o. ^crsh`edhe6
c. Ocaldrhg` 6
g. ^crujhbhe sckcrh
d. @kau ^cedcthbuhe ohe _cmelkld` Jhru

4. I`r`-i`r` @elvhs` Ahorhshb

h. Aca`k`m` mcmbhshe/mbusus
j. Aca`k`m` i`r` hthu uesur mcjhruhe6
i. ^rldrha `elvhs` o`khmshehmhe ackhku` prldrha yhed tcrceiheh
o. @elvhs` yhed o`duk`rmhe aca`k`m` tujuhe

3. Khedmhb-khedmhb Acrheihed @elvhs` Ahorhshb

  @elvhs` ahorhshb t`ohm ohthed scrth acrth. @elvhs` jcraukh ohr`
aueiukeyh `oc, mcauo`he o`mcajhedmhe ohkha pcrceihehhe `elvhs`
ahorhshb. Ohkha acrceihehmhe `elvhs`, scjh`meyh acaceub` mr`tcr`h-
mr`tcr`h scjhdh` jcr`mut6

h. G`s`j`k`ths
j. Hmscpthj`k`ths6
i. Wukecrhj`k`ths
o. Cgcmt`g ohe cg`s`ce
 Hohpue khedmhb-khedmhb acrceihehmhe `elvhs` ohpht o`jckhsmhe
scjhdh` jcr`mut6
h. Aced`eocet`g`mhs` pckuhed yhed j`sh o`mcajhedhe. @ocet`g`mhs` ohpht
acedduehmhe hehk`s`s YTL_
j. Acecthpmhe shtu pckuhed yhed hmhe o`mcajhedmhe
i. Aceo`smr`ps`mhe ruaushe ahtcr` ujhb mlaplece `elvhs`
phoh o`aces` tcrp`k`b.
o. Acecetumhe shshrhe pcrujhbhe scihrh spcs`g`m uetum ruaushe
yhed o`o`smr`ps`mh
c. Aceuejum pckhmu-pckhmu uthah yhed ililm o`tudhsmhe scjhdh`
hdce pcrujhbh
g. Acajuht jhowhk whmtu yhed phk`ed tcpht uetum t`hp thbhphe
ohe khedmhb-khedmhb pceycjhrhe `elvhs`
d. Acecthpmhe tcapht-tcapht strhtcd`s uetum mcd`hthe mbusus
b. Aceyusue uruthe mcd`hthe yhed o`khmshehmhe.

4
J. Mrcht`v`ths Setum acedcajhedmhe Ahorhshb

8. ^cedcrt`he Mrcht`v`ths
  Mrcht`v`ths ohpht o`hrt`mhe ohr` jcrjhdh` suout t`ejhu, o`hethrheyh ohr`
suout prlscs jcrp`m`r ohe prloum mrcht`g. Mrcht`v`ths scjhdh` mcahpuhe
prlscs jcrp`m`r ackcmht phoh mhrhmtcr`st`m `eo`v`ou yh`tu mcahapuhe
jcrp`m`r scihrh kleddhr, gkcms`jck, oct`k hthu ckhjlrhs`, ohe
jcrp`m`r cvhkuht`g. Ackhku` ihrh jcrp`m`r tcrscjut hmhe o`bhs`kmhe
mhryh jhru. Mrcht`v`ths o`k`bht ohr` s`s` prloum ohpht o`rujum
pceohpht Ihapjckk. Ihapjck (8027) aceyhthmhe jhbwh mrcht`v`ths
hohkhb mcd`hthe yhed acedbhs`kmhe prloum yhed jcrs`ght jhru
(elvckty) jcrdueh (uscgukk) ohe ohpht o`phbha` (ueocrstheohjkc).

Mrcht`v`ths ohe `elvhs` acruphmhe mlescp yhed shk`ed

jcrbujuedhe, ehaue scr`ed mhk` o`mhj` scihrh tcrp`shb ocedhe

ass c e dd u ehmh e
j h h ` p h ja`k`tchtsl oca cokheb `rmahleo, ck aychedc
ajjchrjecdomh.e @eolhveh s` aoc`epdhubjhhab`
dhdhshe, prlscs, prloum, aloc, alock, pckhyhehe ohe pcr`khmu tcrtcetu.
J`kh `elvhs` jcrs`ght alo`g`mhs`, holps`, hthu hohpths` ohr` suhtu prloum,
alock, actloc, prlscour, hthu s`stca, ahmh ohkha
prlscseyh tcrscjutacacrkumhe mcahapuhe mcphkh scmlkhb uetum
jcrp`m`r scihrh mrcht`g.
Jcrohshrmhe urh`he o` hths tcrk`bht bujuedhe crht hethrh mlescp
mrcht`v`ths ohe `elvhs` yhed mcouheyh shedht o`pcrkumhe ohkha
acedcajhedmhe scmlkhb. Mrcht`v`ths theph `elvhs` jhdh`mhe
p`shu thjha yhed t`ohm pcrehb o`phmh`, scohedmhe `elvhs` theph
o`kheohs` mrcht`v`ths t`ohm acedbhs`kmhe scsuhtu yhed jhru jhd`
lrdhe`shs` scmlkhb. Ocedhe pcedcrt`he tcrscjut, `elvhs` scihrh
scocrbheh ohpht o`phbha` scjhdh` prlscs pcedcehkhe ihrh jhru
ohe kcj`b jh`m ohkha
acedcrjhmhe jcrjhdh` bhk ohkha kcajhdh pceo`o`mhe (ahorhshb).

:. I`r`-i`r` Mrcht`v`ths
h. Iceocrued ack`bht suhtu pcrslhkhe scjhdh` thethedhe uetum
aceuejummhe mcahapuhe o`r`.
j. Iceocrued aca`m`rmhe hktcreht`g slkus`/t`eohmhe yhed t`ohm
o`khmumhe lkcb lrhedlrhed phoh uauaeyh hthu jumhe scsuhtu yhed
suohb j`hsh o`khmumhe

i. _`ohm thmut uetum aceiljh bhk-bhk jhru

o. Ahu jckhjhr acedduehmhe ihrh, tcme`m ohe pcrhkhthe jhru
c. _`ohm thmut o`icallb lkcb lrhed kh`e mhrceh jcrjcoh ohr` mcj`hshhe
g. _`ohm ahkuaceihr` `eglrahs` tcethed bhk yhed o`heddhp acehr`m.
d. _`ohm icpht puhs tcrbhohp bhs`k yhed o`pcrlkcb
b. _lkcrhe tcrbhohp mcdhdhkhe ohe grusths`
3
 `. Aca`m`rmhe hph yhed ohpht o`khmumhe hthu o`mcrjhmhe ohr` suhtu
mleo`s`, mchohhe hthu jceoh.
 j. Ackhmumhe jcrjhdh` ihrh yhed auedm`e o`khmumhe ocedhe tcthp
jcrp`jhm phoh `etcdr`ths, mcjujurhe, acejuejued s`stca e`kh`, ohe
jcrtujuhe pls`t`g.
m. _`eohmhe yhed o`khmumhe cgcmt`g, cg`s`ce, ohe prloumt`g 

9. Ihrh Jcrmrcht`v`ths
h. Ace`edmhtmhe mcshohrhe jcrhrt` jckhjhr uetum acapcrbht`mhe
bhk- bhk yhed j`hsheyh t`ohm m`th b`rhumhe scb`eddh ohpht
acajumh p`m`rhe m`th.
j. Iurhb pceohpht (jrh`estlra`ed) hohkhb scjuhb tcme`m
uetum acedbhs`kmhe jheyhm `oc jhru.

i. Acedujhb `oc-`oc yhed suohb hoh

o. Acapckhjhr` tcme`m jcrp`m`rmrcht`g ohr` jumu/jhihhe
c. Aced`mut` o`mkht mrcht`v`ths ohe acaprhmt`mmheeyh

g. Aceihtht `oc-`oc jhru mcauo`he acedcajhedmheeyh

d. Jcrdhuk ocedhe lrhed-lrhed yhed mrcht`g.
b. Acedujhb suout pheohed lrhed-lrhed yhed mrcht`g.
`. Acapckhjhr` prlscs pcrujhbhe `oc.
 j. Jcrlkhb rhdhscihrh tcrhtur uetum acejhdh mcscbhth
m. Acedhprcs`hs` sce`
k. Aceihr` pcaj`aj`ed yhed ohpht acajhetu acecaumhe `oc jhru

4. Bhk-bhk yhed ^crku o`pcrbht`mhe ohkha Acei`pthmhe Dhdhshe

Mrcht`g ohkha ^cedcajhedhe Ahorhshb

h. K`edmuedhe sls`hk ohe g`s`m ahorhshb

j. _hkceth ohe prcsths` s`swh
i. Mcrhdhahe prlgcs` lrhed tuh s`swh
o. Mcrhdhahekcajhdh/`esthes`/pcrushbhhe yhed hoh o` scm`thr
ahorhshb

3. Ytrhtcd` Aceuajubmcajhedmhe Mrcht`g`ths Y`swh o` Ahorhshb

h. ^cajckhjhrhe yhed jcrpusht phoh s`swh
Ytrhtcd` `e` aceuetut duru jcrpcrhe scjhdh` ghs`k`thtlr yhed
acelkled phrh s`swh uetum ackhmumhe rcgkcms` o`r`,
o`smus` mcklaplm, jcrah`e pcrhe, ackhmumhe prcsceths` scihrh
orhaht`mhk,
ohe jcrjhdh` hmt`g`ths mcklaplm kh`eeyh. Duru judh jcrpcrhe scjhdh`
tcahe jckhjhr, `esp`rhtlr, ehv`dhtlr, ohe lrhed yhed jcrjhd`
ce hkhahe
j. ^cedduehhe jcrjhdh` pcrhkhthe jhetu ohkhapcajckhjhrhe
7
 Duru-duru yhed mrcht`g ohe jheyhm hmhk acedduehmhe jcrjhdh`
pcrhkhthe ohkha acedhjhr, scpcrt` pcedbheiur mcrths, mlthm ah`ehe,
phku, ehsmhb tuk`she phrh s`swh, plwcr-pl`et, mlaputcr, ohe
pcrhkhthe aukt`aco`h uetum aceddh`rhbmhe phrh s`swh ohkha
jcrg`m`r, acapcrkuhs suout pheohedeyh, ohe aca`iu o`smus`
yhed kcj`b aceohkha.

i. Ytrhtcd` ahehjcace mckhs

Ytrhtcd` `e` aceihmup pcajuhthe `mk`a `etcrhms` hethrh duru ohe
s`swh yhed jcrshbhjht ohe acapcrkhmumhe s`swh ocedhe
acedblraht` jcrjhdh` mcjutubhe ohe `eo`v`ouhk`thseyh.
Duru o`bhrhpmhe ahapu jcrj`ihrh ocedhe ehoh ohe jhbhsh tujub
yhed rhahb (dcetkc) mcphoh phrh s`swheyh.

Duru o`bhrhpmhe judh t`ohm aced`etcrups` hthu acedbhm`a` scihrh

tcrdcsh-dcsh phoh shht phrh s`swh acedcmsprcs`mhe `oc-`oceyh.
Duru o`bhrhpmhe ahapu acajcr`mhe j`aj`edhe,
pcrtheyhhe
tc r u m h y h e d kc j ` b j h y h m, hthu
pp r `jh o ` e yh s c j hd h ` r c gc rc es ` .
aceyhaph`mhe pcedhkhahe

o. Acedbujuedmhe `s` pcedhjhrhe ocedhe mletcms mcb`ouphe eyhth

Duru yhed ahapu acajcr`mhe pckhjhrhe scsuh` ocedhe
mletcms eyhth mcb`ouphe jcrhrt` tckhb acajhd`mhe pcedhkhaheeyh
mcphoh phrh s`swh. Bhk `e` hmhe acejho` pca`iu jhd` phrh
s`swh uetum acajcr`mhe rcsple, jcro`smus`, ohe jcrg`m`r ohkha
t`edmht t`edd`.
^rlscs pcedhjhrhe yhed tcr`etcdrhs` hmhe acelkled phrh s`swh
uetum acedcajhedmhe mctcrhap`khe acedcmsprcs`mhe ohe
acrchk`shs`mhe pcahbhaheeyh ohkha mcb`ouphe, acecaumhe
iletlb ohkha mcb`ouphe eyhth ohe acajumt`mhe hph yhed tckhb
acrcmh pckhjhr`, ohe acedbujuedmhe hph yhed acrcmh pckhjhr`
ocedhe jcrjhdh` pcedhkhahe mcb`oupheeyh scbhr`-bhr`.

I. Acajuohyhmhe ^cr`khmu @elvht`g ohe Mrcht`g o` Ahorhshb

8. ^cecrhphe alock pcajckhjhrhe `elvht`g ohe mrcht`g ohkha
scauh ah. ht_hu pjuchaejckhjhrhe.
h) Setum acajuht prlscs pcajckhjhrhe kcj`b aceycehedmhe
j) Setum acedcajhedmhe pcr`khmu `elvht`g ohe mrcht`g
i) Setum ace`edmhtmhe prcsths` jckhjhr 

j. ^ltces` ohe Ohyh Oumued

Jumu, `etcrect, scauh duru suohb Y8, s`swh, duru _@M, k`edmuedhe
scmlkhb yhed hsr`.
i. _hrdct
h) Ycauh duru acecrhpmhe pcajckhjhrhe yhed `elvht`g ohe mrcht`g
j) Acajuohyheyh pcr`khmu `elvht`g ohe mrcht`g
4
 i) Ace`edmhteyh prcsths` jckhjhr scjcshr :3%

o. Khedmhb-khedmhb Mcd`hthe
h) Mcphkh ahorhshb jcrmllro`ehs` ocedhe whm`k ohe duru
j) Acajcetum t`a mcrjh/phe`t`h
i) Aceylhs`hk`shs`mhe mcd`hthe
o) Aca`eth duru uetum acajuht/ acedcajhedmhe ohe
c) Aackkehcmruhmphmeh es auplcorcvk` sp` chamjhcokchajh`rmh eu
g) `etluvmh ta`g coaheh smtr`cmhte`g duru suohb
aAcecdrchvphmkuhhes `p mcad`jhcthkhejhrhe `elvht` ohe
acahst`mhe mcscsu`he
d) Ace`eohmkhejut` bhs`k cvhkuhs` mcd`hthe

c. Thmtu ^ckhmshehhe
….........................

:. J`eh O`r`
h. _ujuhe
h) Y`swh ahorhshb j`sh aheo`r`
j)
i)

j. ^ltces` ohe Ohyh Oumued

 Hkht pcrhdh ohe duru

i. _hrdct
h) 43% Y`swh ohpht ackhmumhe hmt`v`ths scbhr`-bhr` scihrh aheo`r`
j)
i)

o. Khedmhb-khedmhb Mcd`hthe
h) Mcphkh ahorhshb jcrmllro`ehs` ocedhe whm`k ohe duru
j) Duru acedhjumhe usukhe mcd`hthe
i) Zceiheh mcd`hthe
o) Yupcrv`s`
c) Cvhkuhs`
g) _`eohm khejut

c. Thmtu ^ckhmshehhe
….........................

9. ^rldrha Zhahb Hehm

h. _ujuhe
h)
j)
i)
2
j. ^ltces` ohe Ohyh Oumued

i. _hrdct
h)
j)
i)

o. Khedmhb-khedmhb
Mcd`hthe h)
j)
i)
o)
c)
g)

c. Thmtu ^ckhmshehhe
….........................