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rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg]
;DaGwdf ul/Psf] cWoog k|ltj]bg
g]kfn rf6{8{ PsfpG6]G6\; ;ª\3
aa/dxn, sf7df8f}F
Kff}if @)&^
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
2
ljifo ;"rL
efu–1 ............................................................................................................................... 3
1= e"ldsf ........................................................................................................................... 3
2= g]kfn Rff6{8{ PsfpG6]G6; ;ª\3sf] kl/r .................................................................................. 4
3= cWoogsf] p2]Zo .............................................................................................................. 4
4= cWoogsf] cfwf/ .............................................................................................................. 4
5= cWoogsf] ;Ldf ................................................................................................................ 4
efu–2 ............................................................................................................................... 5
1= kf7\oqmd ........................................................................................................................ 5
2= b'j} lzIff ljlwsf] cWoog cjlw .......................................................................................... 11
3= sfo{bIftf tflnd tyf tflndsf] u'0f:t/ ................................................................................ 12
4= pQL0f{ x'g] dfkb08 .......................................................................................................... 13
5= cGt/f{li6«o dfGotf .......................................................................................................... 14
6= ljwfyL{sf] k|ToIf lgu/fgLdf k|bfg ul/g] lzIff k|0ffnL ................................................................. 17
7= ;fdflhs tyf cfly{s k|efj ............................................................................................... 17
efu–3 ............................................................................................................................. 19
lgisif{ ................................................................................................................................ 19
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
3
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf
ul/Psf] cWoog k|ltj]bg
efu–1
kl/ro
1= e"ldsf
Rff6{8{ PsfpG6]G6 lzIff ljZjd} Pp6f ;Ddfghgs k]zfut lzIffsf ¿kdf /x]sf] 5 . of]
lzIffsf] cWoog cjlw ;fdfGotof kfFr jif{sf] x'G5 . b; hf]8 b'O{kl5 kfFr jif{ / :gftskZrft
rf/ jif{ nfUg] pRrsf]l6sf] jfl0fHo ;ª\sfosf] ljifo ePsf] x'gfn] w]/}sf] ;LP lzIffk|lt cfsif{0f
/x]sf] kfOG5 . of] lzIff ljZjljBfnocGtu{tsf] kf7\oqmd geO{ ljz]if P]g cGtu{t ag]sf]
:jfoQ ;+:yf g]kfn rf6{8{ PsfpG6]G6\; ;+:yfcGtu{t cGt/f{li6«o:t/sf] kf7\oqmd ljsf; u/L
th'{df ul/Psf] kf7\oqmd cGtu{t cWoog x'G5 . rf6{8{ PsfpG6]G6\; lzIff n]vf, skf]{/]6 sfg'g,
n]vfk/LIf0f, ljQ tyf s/ ljifosf ljz]if1 pTkfbg ug]{ lgtfGt k]zfut lzIff k|0ffnL xf] .
cy{ jfl0fHo If]qsf] clt g} dxTjk"0f{ ljifox¿ / lt ljifox¿sf] cGt/;DaGwtf ;DalGw
hfgsf/ ljz]if1 hgzlQm pTkfbg ug]{ p2]Zosf ;fy k|foM k|To]s b]zdf ljz]if P]g cGtu{t
Rff6{8{ PsfpG6]G;L lzIffsf] cWoog, cWofkg, ljsf; tyf lgodg ug]{ ;+:yfsf] :yfkgf u/]sf]
kfOG5 . Pjd\ k|sf/n] g]kfndf klg g]kfn Rff6{8{ PsfpG6]G6\; ;+:yfsf] :yfkgf ;f]lx p2]Zon]
lj=;+= @)%# df ul/Psf] xf] . g]kfn Rff6{8{ PsfpG6]G6\; ;+:yf :yfkgf x'g'k"j{ ef/taf6 cWoog
u/]sf rf6{8{ PsfpG6]G6x¿n] ;f] ;]jf g]kfndf k|bfg u/]sf] / qmlds ¿kdf g]kfnL klg
OlG:6Ro'6 ckm rf6{8{ PsfpG6]G6\; ckm OlG8ofdf uO{ cWoog u/L rf6{8{ PsfpG6]G6 x'g yfn]sf]
Oltxf; kfOG5 . g]kfnL rf6{8{ PsfpG6]G6x¿ ef/tjf6 lzIff xfl;n u/L g]kfnL ;dfh /
/fi6«nfO{ cfˆgf] ;Lk / ;]jfsf] dfWodåf/f /fi6« ljsf;df of]ubfg lbFb} ubf{ cfh g]kfnd} rf6{8{
PsfpG6]G6;\ pTkfbg x'g]u/]sf] ;j}df ljlbt} 5 .
of] lgtfGt k]zfut ljifo ePsf]n] o;nfO{ k|fl1s lzIff;Fu s] slt :t/df bfFHg ldNb5 eGg]
ljifo lgtfGt ;dsIftf -Equivalancy_ dfkb08 cGtu{t kg]{ ljifo xf] .
;f]xL ;DaGwdf lqe'jg ljZjljBfnoåf/f Rff6{8{ PsfpG6]G6x¿nfO{ k|bfg ul/Fb}cfPsf]
:gftsf]Q/ ;/xsf] dfGotf xfn :yug ul/Psf] kl/k]|Iodf s] slt sf/0f tyf cfwf/df Rff6{8{
PsfpG6]G6 lzIff :gftsf]Q/ jf ;f] eGbf dflysf] cWofkg x'g] lzIff xf] eGg] tYo ;lxtsf]
cfwf/ o; k|ltj]bgdf k]z ug]{ p2]Zo /x]sf] 5 . o; cWoogdf b'O{j6} km/s÷km/s lzIff
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
4
k|0ffnLnfO{ ljleGg cfwf/df t'ngfTds cWoog u/L Ps j:t'k/s cWoog k|ltj]bg tof/
ul/Psf] 5 .
2= g]kfn Rff6{8{ PsfpG6]G6\; ;ª\3sf] kl/ro
g]kfn rf6{8{ PsfpG6]G6\; ;ª\3 @)#$ ;fndf :yflkt ;Dk"0f{ rf6{8{ PsfpG6]G6 ;b:osf] xs
lxtsf nflu sfo{ ug]{ u}//fhgLlts, u}/gfkmfd"ns k]zfut 5ftf ;ª\u7g xf] . rf6{8{ PsfpG6]G6
;b:osf] k]zfsf] ul/df sfod /fVg' o; ;ª\3sf] k|d'v p2]Zo /x]sf] 5 . g]kfn rf6{8{ PsfpG6]G6
;+:yfsf] :yfkgfdf g]kfn rf6{8{ PsfpG6]G6\; ;ª\3sf] dxTjk"0f{ e"ldsf /x]sf] 5 .
3= cWoogsf] p2]Zo
o; cWoogsf] p2]Zo o; ;ª\3sf ;LP ;b:ox¿n] lqe'jg ljZjljBfnoaf6 o; cl3;Dd
kfO/x]sf] :gftsf]Q/ ;/xsf] dfGotf k|bfg ugf{ jf gugf{n] kfg]{ k|efjsf] ;DaGwdf ljleGg
sf]0faf6 lj:t[t cWoog u/L pQm cWoogsf] /fo ;lxtsf] k|ltj]bg ;DalGwt lgsfodf k]z ug]{
/x]sf] 5 .
4= cWoogsf] cfwf/
o; k|ltj]bg tof/ ubf{ Rff6{8{ PsfpG6]G6 lzIff tyf jfl0fHo zf:qdf :gftsf]Q/ aLrsf] lgDg
adf]lhdsf t'ngfTds cfwf/nfO{ cWoogsf] ljifo agfOPsf] 5 .
▪ kf7\oqmd
▪ cWoog cjlw
▪ sfo{bIftf tflnd, u'0f:t/ tyf cjlw
▪ pQL0f{ x'g] dfkb08
▪ cGt/f{li6«o dfGotf
▪ ;fdflhs tyf cfly{s k|efj
5= cWoogsf] ;Ldf
o; k|ltj]bg tof/ ubf{ g]kfn Rff6{8{ PsfpG6]G6 ;+:yfsf] kf7\oqmd tyf k|lqmofnfO{ cWoogsf]
cfwf/sf ¿kdf lnOPsf] 5 h'g OlG:6Ro'6 ckm Rff6{8{ PsfpG6]G6 ckm Ol08of;Fu w]/}
ldNbf]h'Nbf] /x]sf] 5 .
o; k|ltj]bg tof/ ubf{ lqe'jg ljZjljBfnoaf6 k|bfg ul/g] jfl0fHo zf:qdf :gftsf]Q/ tyf
:gftsnfO{ -Master in Business Studies tyf Bachelor in Business Studies _ t'ngfsf] cwf/sf
¿kdf lnOPsf] 5 .
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
5
efu–2
cWoog
1= kf7\oqmd
b'j} lzIffsf] kf7\oqmdsf] lj:t[t t'ngfTds cWoog ljj/0f tnsf] tflnsfdf pNn]v ul/Psf]
5 .
!=! b'j} lzIffsf] kf7\oqmddf ;dfgtf /x]sf] kf7oqmdsf] t'ngfTds ljj/0f
S.N. Subjects of Master and
Bachelor Level
Bachelor and Management
Level
Syllabus of Bachelor and Master Covered by Syllabus of Chartered Accountancy
Level
1 MKT 511: Marketing
Management
MBS First Semester
Paper 6: Business Communication and Marketing
CAP II
2 ECO 512: Managerial Economics
MBS First Semester
Not Covered
3 MSC 514: Statistical Methods
MBS First Semester
Paper 3: Commercial Mathematics and Statistics
(Partly covered)
CAP I
4 MGT 515: Organizational
Behavior
MBS First Semester
Paper 3: Fundamental of Management
CAP I
Paper 6: Business Communication and Marketing
CAP II
5 MGT 519: Managerial
Communication
MBS First Semester
Paper 6: Business Communication and Marketing
CAP II
6 ACC 517: Management Accountancy
MBS Second Semester
Paper 1: Advance Accounting CAP II
Paper 1: Advance Financial Reporting
CAP III
7 FIN 510: Financial
Management
MBS Second Semester
Paper 4: Financial Management CAP II
Paper 2: Advance Financial Management
CAP III
8 MGT 513: Human
Resource Management
MBS Second Semester
Paper 3: Fundamental of Management
CAP I
9 MGT 518: Business
Environment in Nepal
MBS Second Semester
Paper 3: Fundamental of Management
CAP I
Paper 6: Business Communication and Marketing
CAP II
10 MSC 516: Production and
Operations Management
MBS Second Semester
Paper:5 Cost and Management Accounting
CAP II
Paper 7: Advance Cost and Management Accounting
CAP III
11 ACC 519: Accounting for Financial and Management
Decision
MBS Third Semester
Paper 2: Advance Financial Management
CAP III
12 MSC 521: Research
MBS Third Semester
Not covered
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
6
Methodology
13 MGT 522: International
Business
MBS Third Semester
14 MGT 524: Entrepreneurship
MBS Third Semester
Accountancy Specialization
15 ACC 685: Corporate Taxation
MBS Third Semester
Paper 6: Advance Taxation CAP III
17 MGT 523: Strategic
Management
MBS Fourth Semester
Paper 8: Strategic Management and Decision Making Analysis
CAP III
18 ACC 687: Contemporary
Auditing
MBS Fourth Semester
Paper 3: Advance Auditing CAP III
19 ACC 688: Accounting Theory and Financial Reporting
MBS Fourth Semester
Paper 1: Advance Financial Reporting
CAP III
20 ACC 689: Management
Control System
MBS Fourth Semester
Paper 5: Management Information and Control System
CAP III
21 ACC 690: Balance Score Card: A Tool for
Performance Measurement
MBS Fourth Semester
Paper 7: Advance Cost and Management Accounting
CAP III
22 MGT 201: Business English
BBS First year Not Covered
23 MGT 202: Business Statistics
BBS First year Paper 3: Fundamental of Management and commercial
mathematics and statistics
CAP I
24 MGT 203: Microeconomics
BBS First year Paper 2: Mercantile Law and fundamentals of Economics
CAP I
25 MGT 211: Accounting for
Financial Analysis
BBS First year Paper 4: Financial Management CAP II
Paper 2: Advance Financial Management
CAP III
26 MGT 213: Principles of Management
BBS First year Paper 3: Fundamental of Management and Commercial
Mathematics and Statistics
CAP I
27 MGT 205: Business
Communication
BBS Second Year Paper 6: Business Communication and Marketing
CAP II
28 MGT 206: Macroeconomics
BBS Second Year Paper 2: Fundamental of Economics
CAP I
29 MGT 212: Cost and
Management Accounting
BBS Second Year Paper 5: Cost and Management Accounting
CAP II
Paper 7: Advance cost and Management
CAP III
30 MGT 214: Fundamentals of
Marketing
BBS Second Year Paper 6: Business Communication and Marketing
CAP II
31 MGT 216: Foundations of
BBS Second Year Paper 3: Fundamental of Management and Commercial
CAP I
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
7
Human Resource
Management
Mathematics and Statistics
32 MGT 204: Business Law
BBS Third Year Paper 2: Mercantile Law and Fundamentals of Economics
CAP I
Paper 3: Corporate and Other Laws
CAP II
Paper 4: Corporate Laws CAP III
33 MGT 215: Fundamentals of
Financial Management
BBS Third Year Paper 4: Financial Management CAP II
Paper 2: Advance Financial Management
CAP III
34 MGT 217: Business
Environment and Strategy
BBS Third Year Paper 3: Fundamental of Management and Commercial
Mathematics and Statistics
CAP I
Paper 8: Strategic Management and Decision Making Analysis
CAP III
35 MGT 218: Taxation and
Auditing
BBS Third Year Paper 7: Income Tax and VAT and
Paper 2: Audit and Assurance
CAP II
Paper 6: Advance Taxation and Paper 3: Advance Audit and
Assurance
CAP III
36 MGT 219: Organizational
Behavior
BBS Third Year Paper 1: Fundamental of Management
CAP I
37 MGT 220: Entrepreneurship
and Enterprise Development
BBS Fourth Year Not Covered
38 MGT 221: Business Research
Methods and MGT 401: Final
Project
BBS Fourth Year Paper 6: Business Communication and Marketing
CAP II
Paper 8: Strategic Management and Decision Making Analysis
(including Project Management)
CAP III
39 (Concentration I): MGT 252: Advance Financial
Accounting
BBS Fourth Year Paper 1: Advance of Accounting CAP II
40 (Concentration II):
MGT: Advance Auditing
BBS Fourth Year Paper 2: Audit and Assurance CAP II
Paper 3: Advance Auditing CAP III
41 (Concentration III):
MGT 254: Budgeting and Controlling of
Profit
BBS Fourth Year Paper 5: Cost and Management Accounting
CAP II
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
8
!=@ rf6{8{ PsfpG6]G6 lzIffdf ePsf kf7oqmd :gfts tyf :gftsf]Q/df ;dfj]z gePsf ljifox¿
Chartered Accountancy Level
Subject Course not Covered in Bachelor and Master Level
CAP III (Expert Level) and CAP II (Working Level)
CAP III - Paper 1: Advanced Financial Reporting CAP II- Paper 1: Advanced Accounting
➢ Nepal Accounting Standards(NAS)/Nepal Financial Reporting Standards (NFRS)interpretations by Standing Interpretation Committee (SICs) and International Financial Reporting Standards Interpretation Committee (IFRICs) and their application.
➢ Conceptual framework, recognition, measurement of elements and disclosures of financial statements and significant departure from current practices
➢ Issues and problems associated in general purpose financial reporting with the convergence of NFRS.
➢ Advanced problems in preparation and presentation of financial statements of limited liabilities companies, bank and financial institutions, mutual funds, merchant banker, insurance companies, stock broker and power development companies in accordance with applicable Financial Reporting Standards and relevant Acts and Rules.
➢ Valuation of goodwill, shares and business.
➢ Consolidation of Financial Statements, Financial issues related to subsidiary and controlled companies for their inclusion and exclusion like intra-group transactions, fair value adjustments, minority interest
➢ Complex problem of foreign currency transactions including consolidation of foreign operations and their interpretation’s.
➢ Public Financial Management and Government Accounting
➢ Directives and Circulars of Nepal Rastra Banks
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
9
➢ Conversion and Merger of Partnership Firm
➢ Accounting for Co-operatives ➢ Practical problems of government
accounting ➢ Segmental information analysis ➢ Accounting for NPOs
CAP III (Expert Level) and CAP II (Working Level)
CAP III- Paper 2: Advance Financial Management CAP II- Paper 3
➢ Depository institutions commercial banks, near banks (including thrifts, finance companies and others), insurance, pension funds and mutual funds; their functions, issues and risks associated with their management, structure of Nepalese financial markets and their regulation, Credit rating agency introduction, importance, functions, credit rating process, quality and integrity of rating, code of conduct.
➢ Understanding securities markets; market for government securities, money market evolution, growth, money market and the economy, Capital market evolution, long-term finance and related issues, market for new issues, secondary market • Derivatives market futures, options and swaps (only included in master level under alternative subject)
➢ advanced concepts of capital budgeting, Applications in project appraisal incremental cash flow analysis, replacement decisions, unequal lives, risk and uncertainty, investment evaluation and capital rationing, Effects of inflation.
➢ Financial management in a global context the finance function and emerging challenges, the global financial markets, Nature and management of exposure and risk exchange rate and interest rate volatility, classification of foreign exchange exposure and risk, interest rate exposure and risk; balance of payments basics, valuation, components; global financial markets and interest rates domestic and offshore markets, overview of money market instruments; short-term
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
10
borrowing in global markets; long-term borrowing in the global markets, International project appraisal, venture capital financing (Partially covered in master level alternative subject)
➢ Portfolio theory and asset pricing (random walk theory, Markowitz model of risk return optimization, arbitration pricing model, sharp index model, hedge fund management.
➢ Foreign Exchange regulation, acts of Nepal, types and managing foreign exposures
➢ Practical problems of emerging concepts of finance and foreign direct investment.
➢ CAP III (Expert Level) and CAP II (Working Level)
CAP III- Paper 3: Advance Auditing CAP II- Paper 2: Audit and Assurance
➢ Nepal Auditing standards including concepts of Internal Auditing standards.
➢ Specialization on audit of specialized entities.
➢ Auditing on computerized environments and computer assisted audit techniques.
➢ Code of Ethics ➢ Gathering evidence during an
audit engagement ➢ Governments Audit
CAP III (Expert Level) and CAP II (Working Level)
CAP III- Paper 4: Corporate Laws CAP II- Paper 3: Corporates & Other Laws
Acts, regulations, directives and circulars of Laws related to business and corporates namely:
➢ Nepal Chartered Accountants Act, 2053 & Regulation, 2061
➢ The Companies Act, 2063 and Rules
➢ Securities Act, 2063 and Rules ➢ Banks and Financial Institutions
Act, 2073 ➢ Nepal Rastra Bank Act, 2058 ➢ Industrial Enterprises Act, 2073 ➢ Foreign Investment and
Technology Transfer Act, 2073 ➢ Labor Act, 2074 ➢ Insurance Act, 2049 and Rules ➢ International Financial
Transactions Act, 2054 ➢ Co-operative Act, 2074 and
Rules, 2075 ➢ Insolvency Act, 2063 ➢ Money Laundering Prevention
Act, 2063 ➢ Public Procurement Act, 2063
and Rules, 2064
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
11
➢ Audit Act, 2075 ➢ Arbitration Act, 2055 ➢ Banking Offence and Punishment
Act, 2064 ➢ Act Relating to institutions acting
as financial Intermediary, 2055 ➢ Foreign Exchange Regulation
Act, 2019 ➢ Bonus Act, 2030 ➢ Muluki Dewani Samhita Ain, 2074
(Chapter V) ➢ Negotiable Instrument Act, 2034 ➢ Social Welfare Act, 2049 ➢ WTO and Nepalese Laws
CAP III (Expert Level)
CAP III- Paper 5: Management Information and Control System
➢ Information technology and system development
➢ Auditing and Information System ➢ Ethics and legal Issues in
Information Technology ➢ Electronic Transactions Act, 2063
CAP III (Expert Level) and CAP II (Working Level)
CAP III- Paper 6: Advanced Taxation CAP II- Paper 7: Income tax & VAT
Advance knowledge of Taxation of Nepal.
➢ Income Tax Act 2058 and Rules 2059
➢ Value Added Tax Act, 2052 and Rules 2053
➢ Excise Act, 2058 and Excise Rules 2059
➢ Customs Act, 2064 and Rules 2064
➢ Double tax avoidance agreement (DTAA) and international taxation
➢ International Taxation CAP III (Expert Level) and CAP II (Working Level)
CAP III- Paper 7: Advance Cost and Management Accounting CAP II- Paper 5 : Cost and Management Accounting
Advance cost Accounting Advance problems of quantitative techniques in costing
CAP III (Expert Level)
CAP III- Paper 8 : Strategic Management and Decision Making Analysis
Covered in Master level
CAP II (Working Level)
CAP II- Paper 6: Business Communication and Marketing
Covered in Master and Bachelor level
2= b'j} lzIff ljlwsf] cWoog cjlw
rf6{8{ PsfpG6]G6 lzIff sl/a kfFr jif{sf] cjlwsf] x'G5 eg] :gfts tyf :gftsf]Q/ u/L b'j} tx pQL0f{
ug{ sl/a 5 jif{ nfUb5 . rf6{8{ PsfpG6]G6 lzIffdf CAP I nfO{ cfwf/e"t txsf ¿kdf lnOG5 eg]
CAP II nfO{ sfo{ut tx tyf CAP III nfO{ ljz]if1 txsf ¿kdf lnOG5 .
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
12
b'j} lzIffsf] cWoog cjlw tnsf] tflnsfdf pNn]v ul/Psf] 5 .
Rff6{8{ PsfpG6]G6 lzIff jfl0fHo zf:qdf :gftsf]Q/
b'j} lzIff !)+@ kl5 dfq cWoog ug]{ ldNg]
CAP I (Basic) 1 BBS (Working Knowledge) 4
CAP II (Working Knowledge) 1 MBS 2
CAP III (Expert Knowledge) 3
hDdf 5 6
3= sfo{bIftf tflnd tyf tflndsf] u'0f:t/
b'j} lzIffsf] sfo{bIftf tflndsf] k|s[lt tyf tflndsf] u'0f:t/ tnsf] tflnsfdf k|:t't ul/Psf]
5 .
Rff6{8{ PsfpG6]G6 jfl0fHo zf:qdf :gftQmf]/
rf6{8{ PsfpG6]G6 ;+:yf -ICAN_, ;DalGwt
ljBfyL{ tyf k]zfut k|df0fkq k|fKt rf6{8{
PsfpG6]G6aLr x'g] lqkIfLo ;Demf}tf adf]lhd
rf6{8{ PsfpG6]G6 cGtu{t /xL CAP II kl/Iffdf
pQL0f{ eP kZrft\ dfq tflnd ;'? ug{ ldNg] .
cw{jflif{s tflnd k|ltj]bg clgjfo{ ¿kdf rf6{8{
PsfpG6]G6 ;+:yfdf a'emfpg' kg]{
tflnd cjlw slDtdf tLg jif{ geO{ rf6{8{
PsfpG6]G6 x'g gkfpg] .
slDtdf !)) 306fsf] cfO{= 6L= tflnd tyf
slDtdf !% lbgsf] ;fdfGo Joj:yfkg tyf ;~rf/
;DalGw tflnd -hL=Pd=;L=P; tflnd_ lnPs}
x'g'kg]{
tflnd ;Dk"0f{ ¿kdf sfo{If]qdf /xL n]vf,
n]vfk/LIf0f, s/, jfl0fHo sfg'g cflb If]q;Fu
;DalGwt x'g]
Tfflndsf] Joj:yf g/x]sf]
:gfts tyf :gftsf]Q/df %)÷%) k"0ff{Ísf]
y]l;; a'emfpg' kg]{
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
13
4= pQL0f{ x'g] dfkb08
rf6{8{ PsfpG6]G6 lzIff
▪ rf6{8{ PsfpG6]G6 lzIffsf] klxnf] tx CAP I plQ0f{ x'g CAP I txdf tLgj6f k]k/sf]
k/LIff k|To]s k]k/df slDtdf $) k|ltzt tyf ;du|df slDtdf %) k|ltzt pQL0f{ k|ltzt
k|fKt ug'{kb{5 .
▪ rf6{8{ PsfpG6]G6 lzIffsf] bf];|f] tx CAP II txdf klxnf] ;d"xdf tLg tyf bf];|f] ;d"xdf
rf/ k]k/ u/L hDdf ;ft k]k/sf] cWoog x'G5 . CAP II tx pQL0f{ x'g ;d]t k|To]s ;d"xdf
/x]sf] k]k/sf] kl/Iffdf k|To]s k]k/df slDtdf $) k|ltzt tyf k|To]s ;d"xdf ;du|df
slDtdf %) k|ltzt pQL0f{ k|ltzt k|fKt ug'{kb{5 . s'g} k]k/df k|fKtfÍ $) gePdf jf
;d"xsf] ;a} k]k/df k|fKtfÍ $) eGbf a9L ePsf] t/ ;du|df pQm ;d"xsf] k|fKtfÍ %)
k|ltzt ck'u ePdf pQm ;d"xsf] ;a} ljifosf] k"/s kl/Iff slDtdf 5 dlxgf kl5 km]/L
lbg'kg]{ x'G5 . b'j} ;d"x pQL0f{ geP ;Dd CAP III tx tyf tflnd cjlwsf] ;'?jft ug{
kfOFb}g .
▪ CAP II txsf] b'j} ;d"x pQL0f{ ePkZrft dfq k]zfut k|df0fkq k|fKt rf6{8{ PsfpG6]G6sf]
dftxtdf /xL tflndsf] ;'?jft ug{ kfOG5 . tflnd cjlw slDtdf b'O{ jif{ 5 dlxgf ePkl5
dfq CAP III txsf] kl/Iffdf ;d]n x'g kfOG5 .
▪ rf6{8{ PsfpG6]G6 lzIffsf] t];|f] tx CAP III txdf ;d]t klxnf] ;d"xdf rf/ tyf bf];|f]
;d"xdf rf/ k]k/ u/L hDdf cf7 k]k/sf] cWoog x'G5 . CAP III tx pQL0f{ x'g ;d]t k|To]s
;d"xdf /x]sf] k]k/sf] kl/Iffdf k|To]s k]k/df slDtdf $) k|ltzt tyf k|To]s ;d"xdf
;du|df slDtdf %) k|ltzt pQL0f{ k|ltzt k|fKt ug'{kb{5 . s'g} k]k/df k|fKtfÍ $) gePdf
jf ;d"xsf] ;a} k]k/df k|fKtfÍ $) eGbf a9L ePsf] t/ ;du|df pQm ;d"xsf] k|fKtfÍ %)
k|ltzt ck'u ePdf pQm ;d"xsf] ;a} ljifosf] k"/s kl/Iff slDtdf 5 dlxgf kl5 km]/L
lbg'kg]{ x'G5 . b'j} ;d"x plQ0f{ geP;Dd CAP III tx pQL0f{ ePsf] dflgb}g . CAP
III tx pQL0f{ eO{ tLg jif{sf] sfo{ut tflnd, !)) 306fsf] cfO{=6L= tflnd tyf !% lbgsf]
hLPd;LP; tflnd lnPsf ljBfyL{ dfq rf6{8{ PsfpG6]G6 x'g of]Uo x'G5g\ .
▪ g]kfndf rf6{8{ PsfpG6]G6 kl/Iff tf]lsPsf] ldltdf k|To]s jif{ cª\u|]hL h'g tyf l8;]Da/sf]
klxnf] lbg b]lv nuftf/ lagf s'g} cWoog labf ;~rfng ul/G5 .
▪ pQL0f{ dfkb08 tyf kl/Iffsf] pQL0f{ k|ltztsf] cfwf/df rf6{8{ PsfpG6]G6 lzIffdf pQL0f{
k|ltzt cf};t % b]lv & k|ltzt /x]sf] kfOG5 .
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
14
:gfts tyf :gftsf]Q/ lzIff
▪ :gfts rf/ jif{ tyf :gftsf]Q/ lzIff b'O{ jif{sf] ;]d]:6/ k|0ffnLdf cWofkg x'G5 . :gfts
txdf k|To]s ;]d]:6/ pQL0f{ x'g slDtdf #^ k|ltzt k|fKtfÍ k|fKt ug'{kb{5 . s'g} ljifodf
pQL0f{ gePdf pQm pQL0f{ gePsf] ljifosf] dfq cfufdL jif{ k/LIff lbg ;lsG5 . :gfts
klxnf] jif{df s'g} jf ;a} ljifodf pQL0f{ geP klg csf]{ jif{sf] cWoog ug{ 5'6 /x]sf] 5 .
t/ :gfts tx pQL0f{ geO{ :gftsf]Q/ txdf egf{ x'g kfOFb}g .
▪ lq=lj cGtu{tsf] :gfts tyf :gftsf]Q/ lzIff lq=lj=sf] Sofn]G8/df cfwfl/t /x]/ ;~rfng
ul/P tfklg k/LIffsf] tflnsfdf Ps¿ktf /x]sf] kfOFb}g . ;fy} ;fdfGotof Ps} txsf] b'O{
k/LIffsf] aLrdf cWoog labf lbOPsf] kfOG5 .
▪ pQL0f{ dfkb08 tyf kl/Iffsf] pQL0f{ k|ltztsf] cfwf/df :gfts tyf :gftsf]Q/ lzIffdf
k/LIfyL{sf] pQL0f{ k|ltzt cf};t #) b]lv #% k|ltzt /x]sf] kfOG5 .
5= cGt/f{li6«o dfGotf
lqe'jg ljZjljBfnoeGbf jl/otfqmddf dfly /x]sf ljZjsf clwsf+z ljZjljBfnon] rf6{8{
PsfpG6]G6 lzIffnfO{ :gftsf]Q/ dfGotf k|bfg u/]sf] 5 . ;fy} ef/tsf !@( eGbf a9L
ljZjljBfnon] rf6{8{ PsfpG6]G6 lzIffnfO{ ;f]em} ljBfjfl/lw cWoog ug{ dfGotf lbPsf]
kfOG5 . cGt/f{li6«o :t/df rf6{8{ PsfpG6]G6 lzIffnfO{ lbFb}cfPsf]] dfGotfsf] ljj/0f tnsf]
tflnsfdf lj:t[t ¿kdf pNn]v ul/Psf] 5 .
ljleGg ljb]zL ljZjljBfnoåf/f rf6{8{ PsfpG6]G6 lzIffnfO{ lbPsf dfGotf ;DalGw hfgsf/L
qm=
;+=
b]z ljZj
ljBfnosf]
gfd
xfn ;LPnfO{
lbOPsf]
dfGotf
cGt/f{li6«o
>]0fL
s}lkmot Website
! ef/t Indian
Institute of
Technolog
y, Bombay
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
401 - 500 Eligibility criterion:
Master's degree in Arts/Comme
rce or equivalent degree in allie
d subjects with a minimum
of 55% marks (50% for SC/ST/
PwD)
http://www.iitb.
ac.in/newacadh
ome/Ph.D.Broc
hure2019.pdf
@ ef/t Banaras
Hindu
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
601-800 Qualifying Examination:
Chartered Accountancy (C.A.)
of the Institute of Chartered
Accountants of India,
http://www.bhu
.ac.in/academic/
research/phd_or
dinance.pdf
# Savitribai
Phule
Pune
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
601-800 Eligibility for admission to Ph.
D. programme:
a professional degree decleared
equivalent to the Master's degree
by the corresponding statutory
regulatory body, with at least
http://bcud.unip
une.ac.in/phd_e
ntrance/pdf/Elig
ibility.pdf
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
15
55% marks in aggregate
$ ef/t Aligarh
Muslim
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
801-1000 Eligibility:
Master’s Degree or its
equivalent, recognized by the
University in a subject relevant
to her/his proposed field of
research
https://www.am
ucontrollerexa
ms.com/uploads
/files/50f8644e
142680d5f2e29
8450573a894.p
df
% ef/t Pondicher
ry
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
801-1000 Educational Qualifications
Candidates who have studied
under 10+2+3+2 pattern of
education (or 10+2+5) and
qualified for the Master’s
Degree in the subject concerned
or degree accepted as equivalent
by the University, having
secured a minimum of 55%
marks (or equivalent grade)
http://www.pon
diuni.edu.in/site
s/default/files/F
ront-merged%2
0-%20fULL%2
0SET%20REG
ULATIONS-30
112018.pdf
^ ef/t Tezpur
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
801-1000 List of approved courses for
Doctoral Programme in
Management:
FCA
http://www.tezu
.ernet.in/dba/ne
w/programme_
phd.php
& ef/t Amity
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
1000+ Eligibility Criteria for
Admission :
Applicants with Chartered
Accountancy (CA) Qualification
from 'The Institute of Chartered
Accountants of India' (ICAI)
with a minimum 55% marks or
equivalent grade may be
considered eligible for
admission to Ph.D. Programs
https://www.am
ity.edu/phd/elig
ibility.aspx
* ef/t Annamala
i
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
1000+ ELIGIBILITY CRITERIA:
A pass in Master’s Degree with
a minimum of 55% of marks or
in an examination recognized as
equivalent thereto.
https://annamal
aiuniversity.ac.i
n/download/DL
it_PhD_MPhil
%20Regulation
s/12_PhD_(201
9-20).pdf
( ef/t Banasthali
University
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
1000+ Eligibility:
A candidate who has obtained a
Master’s degree in the subject or
related field with at least 55%
marks in aggregate
http://www.ban
asthali.org/bana
sthali/wcms/en/
home/hgher-ed
ucation/phd_pr
ogs/Eligibility.h
tml
!) ef/t Cochin
University
of Science
&
Technolog
y
:gftsf]Q/
a/fa/ -PhD. df egf{ ug{
;Sg]_
1000+ Eligibility for Admission to the
Ph.D Programme
Candidates for admission to the
Ph.D. programme shall have a
Master's degree or a professional
degree declared equivalent to the
Master’s degree by the
corresponding statutory
regulatory body, with at least
55% marks in aggregate
https://www.cus
at.ac.in/students
/PhDregulations
_2018.pdf
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
16
gf]6 M lqe'jg ljZjljBfnosf] ranking 1000+ /x]sf] .
https://www.timeshighereducation.com/world-university-rankings/2020/world-ranking#!/page/2/length/25/locat
ions/IN/sort_by/rank/sort_order/asc/cols/stats
;fy} ef/tsf] ljZjljBfnox¿sf] ;ª\3 (Association of Indian Universities) n] ef/tLo
rf6{8{ PsfpG6]G6 ;+:yfaf6 rf6{8{ PsfpG6]G;L clGtd kl/Iff / :gfts pQL0f{nfO{
jfl0fHozf:qdf :gftsf]Q/ ;/xsf] dfGotf k|bfg u/]sf] 5 .
https://resource.cdn.icai.org/26940bos16383.pdf
o;jfx]s Ranking df ;xefuL gePsf ef/tsf ljleGg k|ltli7t ljZjljBfnon] Chartered
Accountancy kl/Iff pQL0f{x?nfO{ o;k|sf/ dfGotf k|bfg u/]sf] 5 .
qm=
;+=
b]z ljZj
ljBfno
sf] gfd
xfn ;LPnfO{
lbOPsf]
dfGotf
s}lkmot Website
! ef/t Indian
Institute
of
Manage
ment
Ahmeda
bad
:gftsf]Q/
a/fa/
-PhD. df
egf{ ug{
;Sg]_
Basic Eligibility Criteria:
Professional qualification - CA/
ICWA/CS with B.Com/Degree
https://www.iima.ac.in/
c/document_library/get
_file?uuid=5dc27e64-6
99c-40e9-9048-3d9fa8a
1724a&groupId=52454
&filename=Ph.D.%20P
rog.%20Admission%20
Writeup-2020
@ ef/t Bangalore
University :gftsf]Q/
a/fa/
-PhD. df
egf{ ug{
;Sg]_
ADMISSION TO THE Ph.D.
PROGRAMME:
Candidates for admission to the Ph.D.
programme shall have a Master's
degree from a University recognised
by the UGC or a professional degree
declared equivalent to the Master’s
degree by the corresponding statutory
regulatory body, with at least 55%
marks in aggregate
https://eng.bangaloreun
iversity.ac.in/wp-conten
t/uploads/2019/06/Ph.D
-Regulations-2016.pdf
# ef/t Universit
y of
Hyderab
ad
:gftsf]Q/
a/fa/
-PhD. df
egf{ ug{
;Sg]_
Minimum Qualifications for
Admission (Ph.D. Programme)
Eligibility: First class Master’s degree
or its equivalent in Management,
Commerce or Accounting (M.B.A.,
M.Com., C.A., I.C.W.A.)
https://www.uohyd.ac.i
n/index.php/academics/
2011-10-27-18-38-04/s
chool-of-management-s
tudies/entrance-examin
ation
$ ef/t Mahatma
Gandhi
Universit
y,
Kottyam
Kerala
:gftsf]Q/
a/fa/
-PhD. df
egf{ ug{
;Sg]_
Eligibility to apply
Candidates who have passed the
Post-Graduate examination in any
discipline of Mahatma Gandhi
University or of other Universities
recognised as eligible thereto,
securing not less than 55% marks or
equivalent grade in aggregate
http://phd.mgu.ac.in/
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
17
6= ljwfyL{sf] k|ToIf lgu/fgLdf k|bfg ul/g] lzIff k|0ffnL
rf6{8{ PsfpG6]G6 lzIff b'/ lzIff k|0ffnL cGtu{t k|bfg ul/g] l8u|L xf] eGg] w]/}df e|d /x]sf] 5 . of]
b'/ lzIff k|0ffnL geO{ lgtfGt ljwfyL{sf] cWoog tyf sfo{bIftfsf], g]kfn rf6{8{ PsfpG6]G6 ;+:yf
tyf tf]lsPsf] rf6{8{ PsfpG6]G6 -h;nfO{ lk|lG;kn elgG5_ sf] k|ToIf lgu/fgL k|bfg ul/g] lzIff
k|0ffnL xf] . rf6{8{ PsfpG6]G6sf ljwfyL{n] k|To]s txsf] clGtd kl/Iffdf ;d]n x'g' cl3 g]kfn rf6{8{
PsfpG6]G6 ;+:yf4f/f lnO{g] tof/L kl/Iffdf -h;nfO{ xn 6]:6 tyf kf]i6n 6]:6 elgG5_ plQ0f{ x'g
clgjfo{ ul/Psf] 5 . o;sf cltl/Qm pQm ljwfyL{n] tf]lsPsf] rf6{8{ PsfpG6]G6sf] k|ToIf lgu/fgLdf
ltg jif{ ;Dd sfo{bIftf cg'ej k|fKt ub{5 . ;fy} cfkm'nfO{ cfjZos ljifodf g]kfn rf6{8{ PsfpG6]G6
;+:Yffdf ;'lrs[t lzIf0f ;+:yfaf6 cWoog ug]{ ljsNk ;d]t ljwfyL{nfO{ k|fKt /x]sf] 5 .
7= ;fdflhs tyf cfly{s k|efj
rf6{8{ PsfpG6]G6 lzIffsf] g]kfnL ;dfhdf Pp6f 5'6\6} ;fdflhs k|lti7f /x]sf] kfOG5 . rf6{8{
PsfpG6]G6 cWoog k"/f u/]sf] JolQmnfO{ n]vf, n]vfk/LIf0f, s/ h:tf ljifosf] lj1sf ¿kdf lnOG5
. ;f]xL lj1tfnfO{ dgg\ u/]/ g} ;+;f/sf ljleGg ljZjljBfno tyf g]kfnd} klg o; cl3;Dd lqe'jg
ljZjljBfnosf cltl/Qm cGo ljZjljBfnon] ;d]t :gftsf]Q/ ;/xsf] dfGotf k|bfg ul//x]sf] kfOG5
. t/ xfn cfP/ pQm dfGotf lbg] sfo{nfO{ :yug ul/Psf] sf/0fn] ubf{ rf6{8{ PsfpG6]G6sf] k|lti7fdf
cfFr k'Ug uPsf] 5 . pQm :yugsf] lg0f{osf] sf/0fn] ubf{ ljleGg ljifosf] lj1tf ePsf rf6{8{
PsfpG6]G6x¿nfO{ Pd lkmn tyf kL=Pr=8L h:tf cg';GwfgfTds cWoogdf ;fd]n x'g ;d]t jl~rt
x'g kg]{ b]lvG5 eg] cWoog ul/;s]sf] ljifosf] km]l/ cWoog ul/of];\ eg]/ k|]l/t u/fpg' ;d]t
Gofof]lrt b]lvFb}g .
g]kfndf nf]s;]jf cfof]usf cltl/Qm ljleGg cw{;/sf/L tyf cGo lgsfon] /f]huf/Lsf] dfkb08df
rf6{8{ PsfpG6]G6 gegL :gfts jf :gftsf]Q/ tx ;/xsf] dfGotf k|fKt egL pNn]v ug]{ ul/Psf] t/
rf6{8{ PsfpG6]G6 pQm dfkb08df of]Uo gx'g] cj:yf l;h{gf x'g] b]lvG5 . o; cj:yfaf6 Ifdtfjfg
JolQm /f]huf/Laf6 jl~rt x'g] dfq geO{ /f]huf/bftfn] klg Ifdtfjg sd{rf/L kfpgaf6 jl~rt x'g]
cj:yf cfpg] b]lvG5 .
b]zdf xfn z}lIfs a]/f]huf/Lsf] ljs/fn cj:yf /x]sf] 5 eg] csf]{ lt/ pRr lzIffsf] gfddf Ifdtfjfg
o'jf ljb]z knfogsf] cj:yf /x]sf] 5 . o;/L ljb]lzPsf clwsf+z pRr lzlIft ju{ g]kfndf kmls{Psf]
pbfx/0f kfOFb}g . o; cj:yfdf rf6{8{ PsfpG6]G6 lzIff Pp6f ckjfbsf ¿kdf /x]sf] 5 . g]kfn aflx/
ljz]if u/L ef/tdf cWoog u/]sf clwsf+z rf6{8{ PsfpG6]G6 b]zd} kmls{P/ ljleGg If]qdf clt
cfjZos /x]sf] pRr z}lIfs tyf ljz]if1tf ;]jf k|bfg ul//x]sf] kfOG5 . o;af6 o; k]zf b]zsf]
cfly{s ljsf;df dxTjk"0f{ of]ubfg k'¥ofpg] k]zfsf ¿kdf /x]sf]df s;}sf] b'O{ dt gxf]nf t/ xfn;Dd
pknAw dfGotf :yug u/L rf6{8{ PsfpG6]G6x¿sf] j[lQ ljsf; tyf k|lti7fdf cfFr k'¥ofpg] o;
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
18
k|sf/sf] sfo{af6 rf6{8{ PsfpG6]G6x¿nfO{ xtf]T;fxL agfpg] tyf pRr lzIff cWoog ug]{ axfgfdf
ljb]z knfog u/fpg k|f]T;flxt ug{] l:ylt l;h{gf x'g] b]lvG5 .
b]z xfn …;d[4 g]kfn M ;'vL g]kfnLÚ sf] /fli6«o ;ª\sNkdf Psh'6 eO{ ljsf;sf] kydf nlDsg ;'?
u/]sf] cj:yf cfˆgf] If]qdf ljz]if1tf xfl;n u/]sf gofF rf6{8{ PsfpG6]G6x¿nfO{ dfGotf :yugsf]
gfddf cfˆgf] Ifdtf b]z ljsf;df nufpg] cj;/af6 jl~rt u/fpg] sfo{n] b]z, lzIff k|0ffnL tyf
;du| ;dfhnfO{ kmfObf gug]{ b]lvG5 .
rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg
19
efu–3
lgisif{
lqe'jg ljZjljBfnoeGbf jl/otfqmddf dfly /x]sf ljZjsf clwsf+z ljZjljBfnox¿n]
rf6{8{ PsfpG6]G6 lzIffnfO{ :gftsf]Q/ dfGotf k|bfg u/]sf] tyf ef/tsf !@( eGbf a9L
ljZjljBfnon] rf6{8{ PsfpG6]G6 lzIffnfO{ ;f]em} ljBfjfl/lw cWoog ug{ dfGotf lbPsf]
k[i7e"lddf lqe'jg ljZjljBfnon] rf6{8{ PsfpG6]G6 lzIffnfO{ lbFb}cfPsf] :gftsf]Q/ ;/xsf]
dfGotf vf/]h ug'{ ;fGble{s b]lvFb}g .
;fy} dfly lj:t[t j0f{g ul/Pem}+ Rff6{8{ PsfpG6]G6 lzIffdf cWoog x'g] cy{ jfl0fHo If]qsf
clwsf+z ljifo, cWoog cjlw, sfo{bIftf tflnd, pQL0f{ x'g] dfkb08, Rff6{8{ PsfpG6]G6
lzIffsf] k|fl1s Pj+ Jofj;flos cGt/lglxt ;DaGw tyf Rff6{8{ PsfpG6]G6x¿sf] ;dflhs
g]t[TjbfoL e"ldsfsf cfwf/df of] lzIffnfO{ o; cl3 lbOFb}cfPsf] :gftsf]Q/ ;/xsf] dfGotf
lbFbf km/s kg]{ b]lvb}g .
s]xL ;do cl3 ;Dd lbO/x]sf] :gfts txsf] k/LIff plQ0f{ kZrft\ c7f/ dlxgf kl5 rf6{8{
PsfpG6]G6\;L k/LIff plQ0f{ u/]sf] ljwfyfL{x?nfO{ :gftQmf]/ tyf rf6{8{ PsfpG6]G6\;L k/LIffdfq
plQ0f{ u/]sf ljwfyL{nfO{ :gfts txsf] dfGotf lbg] k|fjwfg ;d]t dflysf ljleGg cfwf/ tyf
b]zdf v'nf ljZjljwfnosf] cjwf/0f cfO;s]sf] kl/k]R5df j}1flgs b]lvb}g .
g]kfn rf6{8{ PsfpG6]G6\; ;ª\3 ;Dk"0f{ rf6{8{ PsfpG6]G6 ;b:osf] xs lxtsf nflu sfo{ ug]{
u}//fhgLlts, u}/gfkmfd"ns k]zfut 5ftf ;ª\u7g xf] . rf6{8{ PsfpG6]G6 ;b:osf] k]zfsf]
ul/df sfod /fVg' o; ;ª\3sf] k|d'v p2]Zo /x]sf] 5 . rf6{8{ PsfpG6]G6x¿sf] j[lQ ljsf;,
;dflhs k|lti7f tyf /f]huf/Ldf k|j]z ug]{ cj;/af6 jl~rt u/fpg] u/L xfd|f ;b:onfO{ k|bfg
ul/Psf] :gftsf]Q/ ;/xsf] dfGotf :yug ug'{ jf~5gLo b]lvb}g .
*****
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