CroweHorwathTax Handbook 2011-2012

8/6/2019 CroweHorwathTax Handbook 2011-2012

http://slidepdf.com/reader/full/crowehorwathtax-handbook-2011-2012 1/56





Xgr Bg`hdkkc 4>77

G` Eàktfgxek` Lueho

Xgr Bg`hdkkc 4>77



Xbey ~glo ey e`xo`xek`gmm moax dmg`c



Xbey bg`hdk kc gxxof~xy xk ig xot xbo ò ohy ka xbo qgtekuy ~kyx duhlox wuoteoy aktxbikfe l d kut imeo`xy . \o bg qo gxxof~xo h xk g~~ teyo xb of

|exb g ikf~tobo` yeqo or~mg`g xek` k a xbo ef~meigxek`y g`h oaaoix xbg x xbey Ae gìo Demm bgy d tkulbx gdkux. Xbo bg`hd kkc oìkf~g yyo y xbo

gfo`hfo`xy e` xbo Eìkfo Xgr Kthe`gìo- Ygmoy Xgr Gix- Aohotgm Orieyo Gix g`h Iuyxkfy Gix. Xbo g~~meigdmo gfo`hfo`xy e` xbo mg|y gaxot

o`gixfo`x gto oaaoixeqo atkf Jum 7- 4>77 u`moyy kxbot|eyo y~oieaeoh.

Xbo ikffo`xgt ybkumh do togh e` ik`juìxek` |exb xbo g~~meigdmo yoixek`y ka toy~oixeqo Kthe`gìoy- Gixy g`h Tumoy gmk`l |exb xbo xorx ka

xbo Ae`gìo Demm 4>77. Xbey ikffo`xgt gxxof~xy xk ~tkqeho g loòtgm luehomeò g`h xbuy ybkumh `kx do ik`yehotoh gy g ikìmuyeqo g`h

oàktiogdmo hkiufo`x. ^tkaoyyek`gm ghqeio ybkumh do ykulbx doakto gixe`l k` g` gfo`hfo`x e` xbo Ae`gìo Demm kt k` kut ikffo`xy.

\o bk~o xbgx xbey bg `hdkkc o`bgìoy kut ~otio~xek` ka Duhlox 4>7 7&4> 74. Akt doxxot u`hotyxg`he`l g`h ik`qoèoìo- |o bgqo gmyk

htgaxoh g Xgr ^mg`è l Lueho g~~o `hoh xk xbey bg` hdkkc.

Xbey bg`hdkkc ey xbo ~tk~otx ka Bkt|gxb Buyyge` Ibguhbut ! Ik. g`h ey ikf~emoh akt xbo orimuyeqo uyo ka exy imeo`xy g`h of~mkooy.

@k ~gtx ka xbey bg`hdkkc fg do to~tkhuioh orio~x |exb ~tekt ~otfeyyek` ka Bkt|gxb Buyyge` Ibguhbut ! Ik.

Gmxbkulb do yx oaaktxy bgqo d oo` fgho xk o`yuto giiutgi ka xbo eàktfgxek` e` xbey bg `hdkkc- g` ottkty g `h kfeyyek`y g to tolto xxoh.

Mgbkto

Juò >8- 4> 77

|||.itk|obkt|gxb.~c

^toagio

Xgr Bg`hdkkc 4>77






Xgr Bg`hdkkc 4>77

Ygmoy XgrGix- 75 5>

Yerxb Yibohumo

@kxgdmo @kxeaeigxek`y

7 < &7 2

7 5 &4 >

4 >

Xgr ^mg`è`l Lueho 4>77Eìkfo Xgr

Ygmoy Xgr

Ig~ exgm Qgmuo Xgr

4 5 &9 5

8 > &8 7

8 4

Ik`xo`xy

Ibg~xot ^glo

LoòtgmDuhlox ‒77 &74 7 &8

Ik`xo`xy

Ikffo`xgt k` xbo Ae`gìo Demm 4>77Belbmelbxy

Eìkfo XgrKthe`gìo- 4 >>7

Yibohumoy

Aetyx

Yoik`h

Yoqo`xb

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5 &7 4

7 9 &7 8

7 8 &7 1

7 1

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Yibohumoy

Aetyx

Yoik`h


4 7 &4 4

4 4 &4 9

4 8

4 8

IuyxkfyGix- 75 15


4 ?

4 1 &4 <

Feyiommgòkuy Mg|y 4 2






Xgr Bg`hdkkc 4>77

Duhlox- 4>77&4>74 Duhlox- 4>77&4>74

Ygmeo`x Aogxutoy ka xbo Duhlox 4>77&4>74

Xbo y gmeo`x aogxutoy ka xbo duhl ox 4 >7 7&74 gto g y akmmk|y:

Xbo xkxgm kuxmg ka duhlox 4>77&74 ey Ty.4-<1< demmek`. Xbo yezo ey 78.4 ~otio`x belbot xbg` xbo yezo ka duhlox oyxefgxoy

ka 4>7>&4>77.

Xbo toykutio gqgemgdemex hute`l 4>77&74 bgy doo` oyxefgxoh gx Ty. 4-819 demmek` glge`yx Ty. 4-4?1 demmek` e` xbo duhlox

oyxefgxoy ka xbo kuxlke`l aeyigm ogt.

@ox toqoùo toioe~xy akt 4>77&74 bgqo doo` oyxefgxoh gx Ty. 7-?45 dem m ek` e`heigxe`l g` eìtogyo ka 77 ~ot io`x kqot

xbo duhlox o yx efgxoy ka aeyigm ogt 4 >7 >&4> 77 .

Xbo ~tkqeìegm ybgto e` aohotgm toqoùo toioe~xy ey oyxefgxoh gx Ty. 7-4>9 demmek` hute`l 4>77&74 |beib ey 71.8 ~ot io`x

belbot xbg` xbo duhlox oyx efgxoy ka 4>7>&4>77.

Xbo ig~exgm toioe~xy "òx% akt 4>77&74 bgqo doo` oyxefgxoh gx Ty. 951 dem m ek` glge`yx xbo duhlox oyx efgxoy ka Ty.94?

demmek` e` 4>7>&4>77 e`heigxe`l g` eìtogyo ka 77 ~ot io`x.

Xbo orxot`gm toioe~xy e` 4>77&74 gto oyxefgxoh gx Ty. 878 demmek`. Xbey ybk|y g` eìtogyo ka <.7 ~ot io`x kqot xbo duhlox

oy x efgxoy ka 4>7 >&4>7 7.

Xbo kqotgmm or~o`hexuto hute`l 4>77&74 bgy doo` oyxefgxoh gx Ty. 4-<1< demmek` ka |beib xbo iutto`x or~o`hexuto ey Ty.

4-9 7? demmek` g `h ho qomk~fo`x o r~o`hexuto g x Ty. 8? 4 d emmek`. Iutto`x o r~o`hexuto ybk |y eìtogyo ka moyy xbg` k ò ~ ot

io`x kqot xbo toqeyoh oyxefgxoy ka 4>7>&77- |bemo hoqomk~fo`x or~o`hexuto |emm eìtogyo d 18.8 ~ot io`x e` 4>77&74

kqot xbo toqeyoh o yxefgxoy k a 4> 7> &77.

Xbo ybgto ka iutto`x or~o`hexuto e` xkxgm duhloxgt kuxmg akt 4>77&74 ey 29.< ~ot io`x gy ikf~gtoh xk 25 ~ot io`x e`

toqeyoh oyxefgxoy akt 4>7>&77.

Xbo or~o`hexuto k ` Loò tgm ûdmei Yotqeioy "eìmuyeqo ka hodx y otqeie`l xtg `yaot ~g fo`xy g`h yu~o tg`ùg xek` g mmk|gìo%

ey oyxefgxoh gx Ty. 7-11> demmek` |beib ey <7.7 ~ot io`x ka xbo iutto`x or~o`hexuto.

Xbo yezo k a ûdmei Yoixkt Hoqomk~fo`x ^ tkltg ffo " ^YH^% akt 4 >7 7&7 4 ey Ty. < 9> demmek`. \bemo akt Kxbot Hoqomk~fo`x

Or~o`hexuto g` gfku`x ka Ty. 5< demmek` bgy doo` gmmkigxoh. Xbo ^YH^ ybk|y g` eìtogyo ka ?2 ~ot io`x kqot xbo toqeyoh

oy x efgxoy ka 4>7> &77.

Xbo ~ tkqe ioy bgqo do o` g mmkigxoh g` gfku`x ka Ty. 8 9> demmek` akt duhlox oyx efgxoy 4 >7 7&7 4 e` xboet ^YH^ gy glg e`yx

Ty. 9 <9 demmek` e` 4> 7> &77.

G` gfku`x ka Ty.7> demmek` bgy doo` gmmkigxoh xk Ogtxbwugco Toik`yxtuixek` g`h Tobgdemexgxek` Guxbktex "OTG% e` xbo

^YH^ 4>77&74.

>7



Ikf~gtgxeqo Duhloxgt ^kyexek` 4>77&4>74 ! 4>7>&4>77

Toioe~xy

@ox Aohotgm Toqoùo Toioe~xy "G%

Xgr Toqo` uo "ADT%

Xgr Toqoùo "Kxbot xbg` ADT%

@k` Xgr Toqo` uo

Ltkyy Toqoùo Toioe~xy

Moyy: ^tkqeìegm Ybgto e` Xgroy

@ox Ig~exgm Toioe~xy "D%

Orxot`gm Toykutioy "I%

Yoma Ae`gìe`l ka ^YH^ d ^tkqeìoy "H%

Ibg`lo e` ^tkqeìegm Igyb Dgmgìo "O%

^teqgxezgxek` ^tkioohy "A%

Dg`c Dkttk|e`ly "L%

XKXGM TOYK_TIOY "G# D# I# H# O# A# L%

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>4



Xgr Bg`hdkkc 4>77

Or~o`hexutoy

Iutto`x Or~o`hexuto "G%

Lo` otg m ûdmei Yotqeioy

Hoao` io Gaagety g`h Yotqeioy

ûd mei Ktho t g `h Ygaox Gaagety

Oik`k fei Gaagety

O`qetk`fo`x ^tkxoixek`

Bkuye`l g` h Ikffuèx Gfoèxeoy

Bogmxb Gaagety g` h Yo tqeioy

Toitogxek`gm- Iumxuto Yotqeioy

Ohuigxek` Gaagety g`h Yotqeioy

Ykiegm ^tkxoixek`

Hoqomk~fo`x Or~o`hexuto "D%

Aohotg m Lkqot`fo`x

^tkqeìegm Lkqot` fo` x

Kxbot Hoqomk~fo`x Or~o`hexuto "I%

Oyxefgxoh K~otgxek`gm Ybktxagmm "H%

XKXGM OR O@HEX_TOY " G# D# I&H%

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>9



Duhlox- 4>77&4>74

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Dtogcu~ ka Or~o`hexutoy

>8

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Hoaoìo Gaagety g`h Yotqeioy ûdmei Kthot g`h Ygaox Gaagety Oik`kfei GaagetyO`qetk`fo`x tkxoixek` Bkuye`l g`h Ikffuèx Gfoèxeoy Loòtgm udmei YotqeioyBogmxb Gaagety g`h Yotqeioy Toitogxek`gm- Iumxuto Yotqeioy Ohuigxek` Gaagety g`h YotqeioyYkiegm tkxoixek` Aohotgm Lkqot`fo`x ^tkqeìegm Lkqot`fo`xKxbot Hoqomk~fo`x Oyxefgxoh K~otgxek`gm Ybktxagmm

??.42/

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@ox Toqoùo Toioe~xy @ox Ig~exgm Toioe~xy Orxot`gm Toykutioy

Yoma Ae gìe`l ka ^YH^ d ^tkqe ioy Ibg`lo e` tkqe iegm Igyb Dgmgìo ^teqgxezgxek` ^tkioohyDg`c Dkttk|e`ly



Xgr Bg`hdkkc 4>77

Ikffo`xgt

Xbo Ae`gìo Demm- 4>77






Xgr Bg`hdkkc 4>77

Eìkfo Xgr Kthe`gìo- 4>>7

Xbo Demm yoocy xk eìmuho ~tkqeyek`gm gyy oy yfo`x e xbo hoae exek` ka gy yo yy fo`x.

Hoae exek` ka Ikmmoixeqo E qoyxfo`x Yibofo bg y doo ` y kulbx xk do e yo txoh.

\geqot ka ^tkaex k` Hodx kt hod x exyoma bgy doo ` ~tk~k yo h xk do xtogxo h gy e ikfo.

Xgr itohex k` e yutgìo N 7>/ bgy do o` ~tk~kyo h.

Xgr itohex akt o`meyxfo`x |exb Yxkic Oribg`lo bgy doo` ~tk~kyoh xk do o`bgìoh.

Xgr itohex akt Owuex E`qoyxfo`x- owugm xk 7>>/ ka xgr ~ggdmo- bgy doo` ~tk~kyoh.

Xbo Demm yoocy xk orxo`h fe efuf xgr ghjuyxfo`x ~otekh atkf 9 xk ? ogty.

Xbo Demm ~tk~kyoy xk o`bgìo xbo yik~o akt autèybe`l ka toxut` ka eìkfo.

Towuetofo`x akt aeme`l ka qgmeh toxut` bgy doo` ~tk~kyoh xk do gfo`hoh.

G ik`hexek` akt aeme`l ka toxut` e` xbo igyo ka e`heqehugmy |exb zotk ~otio`x xgr bgy doo` e`xtkhuioh.

Mefex akt aeme l \og mxb Yxgxofo`x bg y do o` eìtogy oh atkf ?> >-> >> xk 7> >> ->> >.

Xbo Demm ~tk~kyoy xk orxo`h xbo xefo akt ~gfo`x ka ghqgìo xgr k` ig~exgm lge`y atkf < xk 47 hgy.

\exbbkmhe`l Xgr k` ^tk aex k` Hodx k` Lkqot`fo`x Yoiutexeoy ey lke`l xk do xtogxo h gy ae gm xgr.

Xbo Demm yo ocy xk bgtfk èzo xbo \exbbkmhe`l Xgr k` ~g fo`xy akt Lkkh y- Yotqeioy g `h Ik`xtg ixy.

Xbo Demm yoocy xk o` bgìo xbo mefex akt |exbhtg|gm u`hot g ô`y ek` Au`h atkf 4? / xk ?> /.

Xefoatgfo akt Aeme`l ka \exbbkmhe`l Xgr Yxgxofo`xy bg y do o` tg xek`gmezoh e` ik`yk`g ìo |exb fk`x bm xgr ~gfo`x.

Yik~o ka Ghqgìo Tume`l bgy doo` ~tk~kyoh xk do toyxteixoh.

\exbbkmhe l xgr k` ~ utibgy o ka get xeicox ey xk do xtogxo h g y Ghjuyxgdmo Xgr.

Xbo Demm yoocy xk eìtogyo orof~xek` mefex ka duyeòy y g `h y gmgteoh e`heqehugmy xk 9? >-> >> .

Tgxo ka xgr k` igyb |exbhtg|gm atkf g dg`c bgy doo` tohuioh atkf >.9/ xk >.4/.

^tkaex k` Hodx xk @k`&Toyeho`x bgy doo` ~tk~kyoh xk do xtogxoh gy ae`gm xgr.

Xbo Demm yoo cy xk ~tkqeho akt xg r k` ef~ktx ka kmh g`h uyo h g uxkfkxeqo qobeimoy .

Xbo Ae`gìo Demm yoocy xk ~tkqeho orof~xek` xk Eymgfei Hoqomk~fo`x Dg`c atkf ~tkaex k` hodx.

^tkqeyekè`l akt Dgh Hodx glge`yx Ghqgìoy bgy doo` yxtogfmeòh akt dg`ce`l ikf~gèoy.

Xbo Ae`gìo Demm yoocy xk xgr heqeho`h toioeqoh d g dg`ce`l ikf~g` atkf exy gyyox fg`glofo`x ikf~g` N 4>/.

Ae`gìo Demm BelbmelbxyAe`gìo Demm Belbmelbxy

>?



Ae`gìo Demm Belbmelbxy

Ygmoy Xgr Gix- 755>

Xbo Ae`gìo Demm 4>77 ~tk~kyoy xk tohuio xbo tgxo ka Ygmoy Xgr atkf 7</ xk 71/.

Xbo xefo mefex ka kò ogt g `h toy xteixek` xk g hjuyx xgr k` ~ utibgyo ka aeroh gyy oxy kt ig~exgm lkkhy u~ xk 5> / ka xbo ku x~ux xgr

gto ~tk~ky oh xk do |geqoh

Ygmoy Xgr toau`h kt e`~ux xgr itohex ka dmgicmeyxoh ~otyk`y ey ~tk~kyoh xk do hoèoh

Ex ey ~tk~kyoh xbgx toqeyoh y~oiegm toxut`y u`hot Yoixek` 4< ka xbo Ygmoy xgr Gix- 755> fg do aemoh

Beotgtibeigm ~kyexek` k a E y~o ixkt E`mg`h Toqoùo ey ~ tk~ky oh xk do e xtkhuio h

Gyyeyxg`x Ikffeyyekòt E`mg`h Toqoùo ey ~tk~kyoh xk do of~k|otoh xk yxgtx e`qoyxelgxek`y

Ibgetfg` ADT g`h g fofdot `kfe`gxoh d bef gto ~tk~kyoh xk ~gyy g` kthot e` GHTI e` igyo ka g` ottkt e` ~toqekuy kthot kt

hoieyek`

Xbo Demm yo ocy xk mefex xbo toau`h ka xgr ~geh |boto xbo e iehoìo ka yuib xgr ey ~ gy yo h xk xbo iuy xkfoty

Ik`hk` gxek` ka xefo mefexy akt xefo ho mgy d xgr guxbktexeoy ey ~tk~ky oh xk d o e xtkhuio h

Ygmoy Xgr orof~xek`y k` iotxge` exofy gto ~tk~kyoh xk do |geqoh gy g toqoùo fogyuto eìmuhe`l foheigm ik`yufgdmoy- ikf~uxot

ykax|gto g`h hoaoìo owue~fo`x g`h tomgxoh exofy oxi.

Aohotgm Orieyo Gix- 4>>?

Xbo ~tk~kyoh gfo`hfo`x yoocy xk eìmuho ~to~gtgxek` ka u`~tkioyyoh xkdgiik e` fgùagixute`l gixeqex

Y~oiegm Orieyo Hux N 4.?/ bgy doo` ~tk~kyoh xk do |exbhtg|`.

Tgxo ka hoagumx yutibgtlo bgy doo` ~tkqehoh k` g`ùg m dgyey.

Xefo ~otekh akt eyyugìo ka ybk| iguyo `kxeio- e` igyo ka u`~geh hux- bgy doo` eìtogyoh atkf xbtoo xk aeqo ogty.

Xefo mefex ka 74> hgy akt eyyugìo ka kthot- gaxot xbo gdkqo fo`xekòh ybk|&iguyo `kxeio- bgy doo` ~tk~kyoh.

Xbo Demm bgy o`bgìoh xbo guxbktex ka kaaeioty ka E`mg`h Toqoùo xk yoezo g`h ikàeyigxo xbo doqotgloy fgùagixutoh u`mg|aumm-

kt xbkyo k` |beib ef~ktx hux bgy `kx doo` ~geh.

Xbo Demm bgy ~tk~kyoh xefo mefex ka 8? hgy |exbe` |beib xbo ADT |kumh ~gyy g` kthot tolgthe`l xbo gmxot`gxeqo hey~uxo toykmuxek`.

Aohotgm Orieyo Hux bgy doo ` tohuioh xk 1/ k` qgtekuy g otgxoh |gxoty g`h Ty.?>> ~ot foxtei xk` k` iofo`x.

Xbo Demm yoocy xk eìtogyo AOH gx Ty.? ~ot cl k` u`fgùagixutoh xkdgiik.AOH bgy doo` eìtogyoh d 7/ k` mkigmm ~tkhuioh ielgtoxxoy.

AOH bgy d oo ` g dkmeybo h k ` kemy- ltog yoy g`h Foxbm Xotxegt Duxm Oxbot.

Xbo demm yoocy xk o`bgìo xbo toyxteixek` k` ielgtoxxo fgùagixutoty- `kx xk tohuio xbo ~teio domk| xbgx- aeroh d xbo duhlox

Xbo Ae`gìo Demm yoocy xk ef~kyo 2/ AOH k` \bexo Ityxgmmeò Yulgt.

AOH k` yotqeioy ~tkqehoh d ~tk~otx hoqomk~oty kt ~tkfkxoty bgy doo` gdkmeyboh.

Aohotgm Orieyo Hux k` aemxot tkhy bgy doo` ibg`loh atkf Ty.7 ~ot aemxot tkh xk 4>/ gh qgmuo.

>1



Xgr Bg`hdkkc 4>77


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Iuyxkfy Gix- 7515

Toyxteixek` k` lkkhy- xtghoh e` ik`xtgqo`xek` ka Yoixek` 94 ka xbo Gix- bgy doo` tofkqoh.

Yik~o ka xbo homeqot ka lkkhy- |exbkux ~gfo`x ka huxeoy- bgy doo` dtkghoòh xk eìmuho yu~~meoy glge`yx e`xot`gxek`gm xo`hoty.

Iotxge` beotgtibeigm g`kfgmeoy- e` xotfy ka yu~otamukuy toaotte`l ka hugm guxbktexeoy akt hoaeè`l juteyheixek`gm hkfge` ka xbo guxbktexeoy

g`h xbo kaaeioy e`qkmqoh xbotod- bgqo doo` tofkqoh.

Xbo xefome o akt eyyugìo ka ybk|&iguyo `kxeio bg y d oo` e itogy oh atkf 9 xk ? ogty |botod ykfo ottkty bgqo ito~x e |bemyx

gyiotxgeè`l xbo qgmuo ka hux.

Xbo xefo ~otekh akt toau`h- ik`yowuo`x xk hoieyek`y kt juhlfo`xy- ey `k| toickòh gy 7 ogt atkf xbo hgxo ka xbo hoieyek` kt

juhlfo`x d xbo g~~ommgxo guxbktexeoy.

Xtg`yex aoo ey `k| moqeoh k` g` lkkhy or~ktxoh atkf ^gceyxg`- gx xbo tgxoy hoaeòh d xbo ADT e` exy kaaeiegm Lgzoxxo atkf xefo xk

xefo.

Iuyxkf huxeoy k`: ohedmo exofy- ~bgtfgiouxeigm e`huyxt- lmgyy e`huyxt- I@L ikf~toyykty fgùagixute`l e`huyxt- kem or~mktgxek`-

guhek igyyoxxoy g`h be&xoib igt guhek fgùagixute l bgqo do o` toh uioh.

Xbo xgr orof~xek` akt iotxge` exofy ka bogq fgibeòt: e` glteiumxutgm yoixkt- ~udmei yoixkty ka aeto aelbxe`l g`h iex fg`glofo`x-

I@L ikf~toyykty- y~gto ~gtxy ka getitgaxy g`h kxbot exofy ef~ktxoh d Ieqem Gqegxek` Guxbktex akt get xtgaaeice`l bgy doo` |geqoh.

Tolumgxkt hux bgy doo` eìtogyoh k` xkdgiik ~tkhuixy- iotgfei fgxotegmy- murut qobeimoy g`h gtfy g`h gffuèxek`.




>2




Xgr Bg`hdkkc 4>77

>5

Eìkfo Xgr Kthe`gìo- 4>>7 Eìkfo Xgr Kthe`gìo- 4>>7

Eìkfo Xgr Kthe`gìo- 4>>7 Eìkfo Xgr Kthe`gìo- 4>>7

‒ tkqey ek`g m Gyyoyyf o`x― Ikìo~ x Toeàktioh Yoixek` 4 " ?% - 771-74<

Xbo ikìo~x ka ‒~tkqeyek`gm gyyoyyfo`x― |gy e`xtkhuioh qeho Ae`gìo Gix- 4>7>. _`hot xbo ~tkqeyek`gm gyyoyyfo`x yibofo xbo Ikffeyyekòt bgydoo` qoyxoh |exb xbo ~k|ot xk fgco ~tkqeyek`gm gyyoyyfo`x dgyoh k` agixy gqgemgdmo |exb xbo xgr ho~gtxfo`x e` igyo xbo xgr~got agemy xk toy~k`hxk xbo `kxeio eyyuoh u`hot yoixek` 778"9% g`h 778"8%. Xbey gyyoyyfo`x ey ~tk~kyoh xk tofge` ~tkqeyek`gm akt 1> hgy g`h ex |kumh do xotfoh gy~otfgò `x gy yoy yfo`x u`xem xbo xgr~got aemoy xbo toxut` ka xkxgm eìkfo g mk`l&|exb xbo ik~ ka xbo |ogmxb y xgxofo`x g`h g` or~mg`gxek` ka giwueyexek`ka gyyoxy. Xbo ~tkqeyek`gm gyyoyyfo`x xgcoy e`xk oaaoix gaxot xbo or~et ka 1> hgy.

Xbo Demm yoocy xk toeàktio xbo ‒~tkqeyek`gm gyyoyyfo`x― gy ‒gyyoyyfo`x― u`hot xbo ooy ka mg| g`h bgy ykulbx xk tofkqo xbo mgiu`g xk e`yotx xbo~tkqeyek`gm gyyoyyfo`x e` xbo hoaeèxek` ka xbo ‒gyyoyyfo`x― o`qeygloh u`hot xbo Eìkfo Xgr Kthe`gìo- 4>>7.

\ogmxb Yxgxofo x Towuetofo`x akt ^tkqeyek`gm Gyyoyyfo`x Omgdktgxoh

Xbo ~tk~kyoh gfo`hfo`x yoocy xbgx |boto g xgr~got aemoy toxut` e` toy~k`yo xk g ~tkqeyek`gm gyyoyyfo`x xbo ik`hexek`y akt aeme`l ka |ogmxb yxgxofo`xy

d e`heqehugmy g`h fofdoty ka GK^ e` igyo ka aeme`l ka toxut` e` toy~k`yo xk ~tkqeyek`gm gyyoyyfo`x bgy doo` ykulbx xk do eìkt~ktgxoh xbotoe`giikthe`lm.

^tkqeyek`gm Gyyoyyfo`x toyxteixoh atkf G~~ogm doakto xbo Ikffeyyekòt G~~ogmy

Xbo ~tk~kyoh gfo`hfo`x yoocy xk e`yotx xbo orio~xek` xk xbo ~tkqeyek` ka aeme`l ka g~~ogm doakto xbo Ikffeyyekòt G~~ogmy tolgthe`l ~tkqeyek`gmgyyoyyfo`x |botod g ~otyk` agemy xk aemo xbo toxut` ka xkxgm eìkfo.

Hoaeèxek` ka ‒Ikmmoixeqo E`qoyxfo x Yibofo― E`yotxoh Yoixek` 4 "77I%

Ikmmoixeqo e`qoyxfo`x y ibofoy gto kaxo` toaottoh xk g y fuxug m au`hy - e`qoy xfo`x au`hy- fg `glo h au`hy o xi. G ikmmoixeqo e`qoy xfo`x y ibofo ey g |gka e`qoyxe`l fkò gmk`lyeho kxbot e`qoyxkty e` kthot xk doòaex atkf xbo e`boto`x ghqg`xgloy ka |ktce`l gy ~gtx ka g ltku~.

Xbo Demm yoo cy xk e yo tx xbo hoae exek` k a Ikmmoixeqo E`qoyxfo`x Yibofo g `h ex |kumh bg qo xbo yg fo fog è`l gy leqo` u`ho t xbo @k`&dg `ce l Ae`gìo

Ikf~gèoy "Oyxgdmeybfo`x g`h Tolumgxek`y% Tumoy- 4>>9.

\geqot ka tkaex k` Hodx xk do Xtogxoh gy Eìkfo Yoixek` 72"7%"h%

E` xbo |gco ka |exbhtg|gm ka orof~xek` u`hot Imguyo 9G ka ^gtx EQ ka xbo Yoik`h Yibohumo qeho Ae`gìo Gix- 4>>23 eìkfo gteye`l k` |texe`l kaa fgtc u~ u`hot xbo Yxgxo Dg`c ka ^gceyxg` D^H Ietiumgt @k. 45 |gy fgho megdmo xk do xgroh u`hot xbo mg|. Bk|oqot xboto |gy `k or~toyy ~tkqeyek`xk xtogx yuib |geqot gy eìkfo ka xbo xgr~got.

D `k|- xbo Demm yoocy xk fgco e`yotxek` ka or~toyy ~tkqeyek` ka mg| xk xgr xbo |geqot ka ~tkaex k` hodx kt xbo hodx exyoma u`hot xbo Yxgxo Dg`c ka ^gceyxg`- Dg`ce`l ^kmei Ho~gtxfo`x- g`h Ietiumgt @k. 45 ka 4>>4 kt e` g` kxbot yibofo eyyuoh d xbo Yxgxo Dg`c ka ^gceyxg`.

Xgr Itohex akt E`qoyxfo x e` Ybgtoy g`h E`yutgìo Yoixek` 14

Gy g tomeoa fogyuto akt xbo xgr~goty xbo Demm yoocy xk orxo`h xgr itohex gqgemgdmo akt e`qoyxfo`x e` ybgtoy xk e`yutgìo ~tofeufy gy |omm N 7>/ e`

xbo xgr ogt ka exy eìuttoìo kt ~gfo`xy. Xbey ikìoyyek` ey ~tk~kyoh xk do gqgemgdmo e`&dox|oo` xbo Xgr Uogty 4>77 xk 4>7?.

Xgr Itohex akt O`meyxfo x |exb Yxkic Oribg`lo Yoixek` 1?I

D qetxuo ka Ae`gìo Gix- 4>7> xgr itohex akt o`meyxfo`x |exb Yxkic Oribg`lo |gy e`xtkhuioh |botoe` xgr itohex ka ?/ k` xgr ~ggdmo d xbo ikf~gèoyyo oce l o `meyxfo`x |exb xbo toleyxotoh yxkic oribg`lo y ka ^gceyxg` xk o ìkutgl o o `meyxfo`x k a ikt~ktgxo y oixkt |gy g mmk|oh. Xbo Ae gìo Demm- 4> 77yoo cy xk o`bgìo xbo tgxo ka xgr itohex ka ?/ xk 7? /.




7>

Xgr Itohex akt Owuex E`qoyxfo`x Yoixek` 1?H

E xbo |gco ka hgf~o è`l e huyxtegm iteyey e` xbo iku`xt xbo Aohotgm Lkqot`fo`x g y g tomeoa fogyu to akt ò| e qoyxfo`x b gy ~tk~ky oh xbo xg r itohexakt owuex e`qoyxfo`x |botod:

g ò| ikt~ktgxo xgr~got oyxgdmeyboy g ò| e`huyxtegm u`hotxgce`l akt fgùagixute`l e` ^gceyxg` k` kt gaxot 7yx Jum- 4>77g` oreyxe`l ikt~ktgxo xgr~got e`qoyxy e` ~utibgyo g`h e`yxgmmgxek` ka ~mg`x g`h fgibeòt akt DFT ~ut~kyoy |exb 7>>/ owuexae`gìe`l

Xbo gfku`x ka xbo xgr itohex |kumh do owugm xk 7>>/ ka xbo xgr ~ggdmo g`h ybgmm do gmmk|oh xk yuib ikf~g` k` kt gaxot aetyx hg ka Jum- 4>77-akt g ~ otekh ka aeqo ogty kt ikffo` iofo`x ka ikffotiegm ~tkhuixek`- |beiboqot ey mgxot.

Feèfuf Xgr Ghjuyxfo x otekh Orxo hoh Yoixek` 779"4%

Xbo Demm yoocy xk o`bgìo xbo xefo mefex ka feèfuf xgr ghjuyxfo`x atkf 9 ogty xk ? ogty. Xbey ey g bgeme`l fkqo xk agiemexgxo xbo xgr~goty dorxo`he`l xbo xefo mefexgxek` akt ghjuyxe`l feèfuf xgr glge`yx xbo auxuto xgr megdemex.

Dgyey ka Omoixt eiex Ik`yuf~xek` Akt Aeme`l ka Xgr Toxut` toyitedoh Yoixek` 778"7%"d%"qeee%

Xbo Demm ~tk~kyoy xk fgco ex fg`hgxkt xk aemo xbo xgr toxut` k` omoixteiex uyglo akt e`huyxtegm g`h ikffotiegm ik`òixek` bkmhoty |botod xbo gfku`xka g`ùgm uxemex demmy orioohy Tu~ooy Kò Femmek`.

Zotk otio x Xgr Toxut` akt Duyeòyyoy Yoixek` 778"7G%

Xbo Demm ~tk~kyoy xbgx oqot duyeòyy e`heqehugm |bkyo eìkfo agmmy domk| xbo xgrgdmo xbtoybkmh dux `kx moyy xbg` Ty. 9>>->>> ey gmyk towuetoh xkaemo xbo toxut` ka e ikfo ikf~umyktem. Xbo ~ tk~kyo h g fo`hfo`x yo ocy xk yudy xg`xegxo xbo ho imgtoh qotyek` ka xbo duy e oyy oy xk heyikutglo xbooqgyeqo gxxexuho ka yfgmm duyeòyyoy gy yuib duyeòyyoy u`hot xbo igxolkteoy ka toxgemoty- qo`hkty- ybk~coo~oty- oxi gto yotqe`l 7< ~otio`xg~~tkrefgxom xk LH^ g`h fotom gto loòtgxe`l k`m 7.?/ xk 4/.

Towuetofo x akt Qgmeh Toxut` Orxo hoh Yoixek` 778"4%

Xbo Demm yo ocy xk e yo tx xbo akmmk|e l autxbot to wuetofo`xy xk fgco xbo to xut` g qgmeh hk iufo`x:

Xbo toxut` ybgmm do giikf~gèoh |exb huo ~gfo`x ka xgr gy ~ot toxut` ka xgrXbo toxut` ybgmm do giikf~gèoh |exb g |ogmxb yxgxofo`x gy towuetoh u`hot yoixek` 771

^tkaeme`l ka \ogmxb Yxgxofo x Aeme`l Itexotek` Yoixek` 771

Xbo ~tk~kyoh gfo`hfo`x yoocy xk o`bgìo xbo mefex ka eìkfo dtgicox akt aeme`l ka |ogmxb yxgxofo`x atkf Ty. ?>>->>> xk Ty. 7->>>->>>.

Xbo Demm autxbot yoocy xk e`yotx g ~tkqeyk xk ~ux xbo ~toik`hexek` ka aeme`l ka |ogmxb yxgxofo`x akt oqot fofdot ka GK^ |bkyo ybgto ka eìkfo ka

xbo fofdot akt xbo ogt ey Tu~ooy Kò Femmek` kt fkto.

Toqoùo Ig~~e`l akt Igyoy Doakto Ye`lmo Doìb Ymgyboh Yoixek` 79>"2GG%

Xbo Demm ~tk~kyoy xk ymgyb xbo toqoùo ig~~e`l akt bogte`l ka igyoy doakto xbo Ye`lmo Doìb ka xbo G~~ommgxo Xtedu`gm ka E`mg`h Toqoùo atkfTy. ? Femmek` xk Ty. 7 Femmek`.



Xgr Bg`hdkkc 4>77

77


Of~k|otfo x ka Xtedu`gm akt Heyfeyygm ka G~~ogm k` @k` G~~ogtgìo \exbhtg|` Yoixek` 794"4%

Xbo Demm ~tk~kyoy xk |exbhtg| xbo ~k|oty ka xbo G~~ommgxo Xtedu`gm E`mg`h Toqoùo xk heyfeyy xbo g~~ogm |botod xbo g~~ommg`x kt guxbktezohto~toyo`xgxeqo bgy `kx g~~ogtoh doakto xbo ikutx. E` igyo ka `k`g~~ogtgìo k` xbo ~gtx ka xbo g~~ommg`x- oexbot xbo igyo |kumh do hey~kyoh kaa juheiekuym k` xbo dgyey ka xbo toikth gqgemgdmo |exb xbo ikutx kt ex |kumh do to&aeroh akt bogte`l.

Xefoatgfo ka Ghqgìo Xgr gfo x k` Ig~exgm Lge`y Orxo hoh Yoixek` 78<"7%- "?D%

Xbo Demm ~tk~kyoy xk orxo`h xbo xefoatgfo ka ~gfo`x ka ghqgìo xgr k` giiku`x ka ig~exgm lge`y atkf < hgy xk 47 hgy. Iutto`xm- xbo ghqgìoxgr k` ig~exgm lge`y ey ~ggdmo d xbo xgr~got |exbe` yoqo` hgy gaxot xbo imkyo ka ogib wugtxot gx xbo akmmk|e`l tgxoy:

Bkmhe`l otekh Tgxo ka Xgr

Bkmhe ly ka y xkicy +y bgto y+ yo iutexeo y akt y er&fk`xby kt mo yy 4 .> /

Bkmhe ly ka y xkicy +y bgto y+ yo iutexeo y o rio ohe l y er&fk`xby 7 .? /

Ae`gmex ka \exbbkmhe`l Xgr k` tkaex k Hodx k Lkqot`fo x Yoiutexeoy Yoixek` 7?7"8%- 715"7%

Xbo Demm ~tk~kyoy xk xtogx |exbbkmhe`l xgr k` ~tkaex k` hodx toioeqoh k` Lkqot`fo`x yoiutexeoy gy ae`gm xgr megdemex e`xot&gmeg:

Hodx e`yxtufo`xyLkqot`fo`x YoiutexeoyXtogyut Demmy^gceyxg` E`qoyxfo`x Dk`hy

\exbbkmhe l Xgr k` ^gfo xy akt Lkkhy- Yotqeioy g`h Ik xtgixy Togttg`loh Yoixek 7?9 "5%- 715"7%

\exbbkmhe`l xgr k` ~gfo`xy akt lkk hy- y otqeioy g `h ik`xtg ixy ey kò k a xbo fg jkt ik`xteduxkty xk xbo Lkqot`fo`x Oribowuot g `h kqot xbo ~otekhka xefo atowuo`x gfo`hfo`xy bgqo doo` dtkulbx e` u`hot xboyo ~tkqeyek`y ka mg| xbgx bgqo mogh oqo` xk feye`xot~toxgxek` e` e`yxgìoy.

Toio`xm e` ik`xtgheixek` xk Ietiumgt @k. 1 ka 4>>5- ADT bgy tumoh xbgx xbo xgr hohuixoh gx ykutio k` yotqeioy N 1/ ybgmm do feèfuf xgr aktikf~gèoy ~tkqehe`l yotqeioy. Gy ~ot ADT imgteaeigxek`- xgr hohuixoh k` ~gfo`xy fgho akt to`hote`l kt ~tkqehe`l ka yotqeioy ey xk do xtogxoh”feèfuf xgr‖ g`h boìoaktxb xgr~got agmme`l e` yuib gfdex |kumh gmyk `kx do omeledmo xk kdxge` orof~xek` iotxeaeigxoy u`hot yoixek` 7?9 "7% "d%g`h toau`h ka xgr gteye l xbo tok`- ea g`.

D qetxuo ka xbo yudyxexuxek` g` oaaktx bgy doo` fgho xk tofkqo xbo g`kfgmeoy g`h tohu`hgìeoy xk fgco xbo ef~meigxek`y ka xbo ~tkqeyek`y fktoimogt g`h u`gfdelukuy. Ex bgy igxolkteigmm doo` ~tk~kyoh xk ef~m xbo |exbbkmhe`l xgr k` yotqeioy gy ‒feèfuf xgr― akt ikt~ktgxo xgr~goty gy|omm. Xbo Demm ~tk~kyo y xk yudy xexuxo xbo ikf~moxo yo ixek` k a |exbbkmhe l ka xgr gx y kutio k ` giiku` x ka ~gfo`xy ka yu~~meoy - yo tqeioy g`h ik`xtgixyxk xgco ex gy g fogyuto xk o r~g`h xbo xgr dgyo.

\exbhtg|gm Mefex akt ô yek Au`h O`bgìoh Yoixek 7?1D

Xbo Demm yoocy xk o`bgìo xbo |exbhtg|gmy ka dgmgìo mefex u`hot g ô`yek` Au`h atkf 4?/ xk ?>/.




Xefoatgfo akt Aeme`l ka \exbbkmhe`l Xgr Yxgxofo xy Tgxek`gmezoh Yoixek` 71?"7%

Xbo Demm ~tk~kyoy xk toqgf~ xbo ikf~megìo ~tkiohuto ka aeme`l ka |exbbkmhe`l xgr yxgxofo`xy g`h ~tk~kyoy xk yudyxexuxo wugtxotm yxgxofo`xy |exbfk`xbm yxgxo fo`xy xk o` yuto xbo fk`xbm ~gfo`x k a |exbbkmhe l xg r gfku`x e`qkmqoh xboto e .

Xbo Demm gmyk ~tk~k yo y xk fo `xek` xbo @X@ g`h I@EI ka omeledmo xgr~goty or~toy ym gmk`l |exb k xbot ~gtxeiumgty - e` xbo |exbbkmhe`l xgr y xgxo fo`xyaemoh d xbo |exbbkmhe`l glo`xy.

Xbo ~tk~kyoh e`yotxek` yoocy xk fgco fg`hgxkt aeme`l ka g`ùgm yxgxofo`x ka |exbbkmhe`l k` ygmgteoy oqo` akt xbo xgr~goty |bk bgqo aemoh xbozotk ~o tio`x xgr toxut`.

Toaotoìoy ka \exbbkmhe`l Xgroy _`hot AXT Igxolkt Bgtfkèzoh Yoixek` 712

Xbo Demm ~tk~kyo y xk bgtfkèzo xbo ik`xo`xy ka xbo ~tkqeyek` ka xbo yo ixek` d tog ttg`le`l xbo toaotoìoy ka xbo |exbbkmhe l xg r u`hot AXT igxol kt.

ô gmx akt @k`&aemoty Omgdktgxoh Yoixek` 724"7%

Xbo Demm ~tk~kyoy xk e`yotx xbo or~mg`gxek` ka ‒xgr ~ggdmo― akt ef~kyexek` ka ~o`gmx akt `k`&aeme`l ka toxut`y g`h xgr ~ggdmo eìmuhoy xbo xgr megdemexgteye`l k` giiku`x ka hoofoh g yyo yyfo`x- doyx juhlofo`x gyyo yyfo`x- gfo`hoh g yyo yyfo`x g`h ~ tkqeyek`gm gyy oyyfo`x.

Yik~o ka Ghqgìo Tume`l Toyxteixoh Yoixek` 4>1G

Xbo Demm ~tk~kyoy xk toyxteix xbo yik~o ka ghqgìo tume`l g`h xbey agiemex ig``kx do gqgemoh d g dtgìb kaaeio ka g aktoel` ikf~g` kt g ~otfgò`xoyxgdmeybfo`x ka g `k`&toyeho`x ikf~g`.

Juteyheixek` ka Xtg`yaoto io ka Xgr Igyoy Hoaeòh Yoixek` 4>5"7%

Xbo Demm ~tk~kyo y xk o f~k|ot xbo Dkgth g `h Ibeoa Ikffeyy ekòty xk xtg `yaot xbo juteyheixek` k a xbo ig yoy atkf kò Ikffeyyekòt xk g `kxbot

Ikffeyyekòt.

\exbbkmhe`l Xgr k` utibgyo ka Get Xeicox xk do Xtogxoh gy Ghjuyxgdmo Xgr Yoixek` 491D

D qetxuo k a Ae`gìo Gix- 4> 7> |exbbkmhe l xg r N ? / k ` xbo ~utibg yo ka ltkyy gfku`x ka hkfoyxei get xeicox |gy fgho g~~ meigdmo. Xbo Demm yoocyxk xto gx y uib |exbbkmhe l xg r gy g hjuyxgdmo xgr gl ge`yx xbo xgr megdemex ka xbo ~oty k` atkf |bkf yu ib xgr ey ikmmoixoh .

74



Xgr Bg`hdkkc 4>77

79

XgrgdmoYgmgt

Xgr Megdemex akt xbo Xgr Uogt 4>77 Gqotglo Xgr Tgxo

^to&Duhlox ^kyx&Duhlox Eìtogyo+"Hoitogyo%

9>>->>>9?>->>>8>>->>>8?>->>>??>->>>1?>->>><?>->>>5>>->>>

7->?>->>>74->>>->>>

7-8?>->>>7-<>>->>>7-5?>->>>4-4?>->>>4-2?>->>>9-??>->>>8-??>->>>8-??>->>7

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77-4?>75-4?>45-4?>8?->>>1<-?>>58-?>>

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&"4-14?%

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Ty. Ty. Ty. Ty. / /

^to&Duhlox ^kyx&Duhlox

Ltg~beigm To~toyo`xgxek`

Xgrgdmo Ygmgtu "Ty.%^t o& Duh lox Xgr Megd em x ^k yx &Du hlo x Me gde me x

X g r M e g d e m e x u " T

y . %


AETYX YIBOH_MO

^gtx E "Tgxoy ka Xgr%

Ibg`loy e` Tgxo ka Xgrgxek` akt E`heqehugmy kxbot xbg` Ygmgteoh Heqeyek` 7 Imguyo 7

Xbo Ae gìo Demm- 4 >7 7 yo ocy xk kfex toaotoìo xk xg rgxek` k a fofdoty ka GK^ atkf xbo xgr tgxo y g~~ meigdmo xk e`heqehug my.

Ex gmyk y oocy xk o`bg ìo xbo dgyei orof~xek` mefex akt e heqehugmy atkf Ty. 9>> ->>> xk Ty. 9? >->> > g`h ~tk~kye`l xbo kxbot g ~~meigdmo tgxoy g`hymgdy xk tofge` uìbg`loh.

Autxbot- xbo Demm yoocy xk |exbhtg| xbo orof~xek` gqgemgdmo xk |kfo` xgr~goty |boto xboet xgrgdmo eìkfo hkoy `kx oriooh Ty.74?->>>.

Dgyei Orof~xek` Mefex akt Ygmgteoh Xgr~goty O`bgìoh Heqeyek` 7 Imguyo 7G

Xbo Ae`gìo Demm- 4>77 yoocy xk o`bgìo xbo dgyei orof~xek` mefex akt ygmgteoh xgr~goty atkf Ty. 9>>->>> xk Ty. 9?>->>> g`h ~tk~kyoy xk gdkmeyb

>.<? / tg xo g~ ~meigdmo xbo tou~k`. @k ibg`loy g to ~tk~ky oh e kxbot g ~~meigdmo tg xoy g `h eìkfo ymgdy.

Xgrgdemex ka Ygmgt Eìkfo




78

Imguy o 17

Imguyo <8G

Imguy o 59

Imguyo 778 G

Gfku`x ~ geh gy hk`g xek` xk Dg`c ka Ikffotio g`h Itohex E`xot`gxek`gm Aku`hgxek` akt Ghqgìofo` x ka Yieoìog`h Xoib`kmkl g`h DIIE Aku`hgxek`

^tkaex k` hodx ~ggdmo xk @gxek`gm Dg`c ka ^gceyxg` k` aktoel` iuttoì mkg` leqo` xk ^gceyxg` Yxgxo Kem "^YK%

^tkaexy g`h lge`y hoteqoh d g xgr~got atkf tu`è`l k` g` ikf~uxot xtgeè`l e`yxexuxek` kt ikf~uxot xtgeè`lyibofo yo xu~ dox|oo` Jum 755< g`h Juò 4 >>?

Xbo Ae`gìo Demm yoocy xk |exbhtg| orof~xek` gqgemgdmo k` ig~exgm lge`y atkf ygmo ka ybe~y g`h gmm amkgxe`l itgaxyeìmuhe`l xuly htohloy- yutqo qoyyomy

Tgxo ka Xgr k` Ig~exgm Lge` k` Ygmo ka Yoiutexeoy Heqeyek` QEE

Xbo Ae gìo Demm yoo cy xk e ikt~ktg xo ohexktegm ibg`loy e` xbo xg dmo ho gme l |exb ~o tekh ka bkmhe l y oiutexeoy akt Ig~exgm Lge`y Xgr xk y xtog fmeò xbohoyite~xek`y.

^gtx EQ "Hohuixek` kt Ikmmoixek` ka Ghqgìo Xgr%

Ibg`lo ka tgxo atkf Igyb \exbhtg|gm atkf g Dg`c Heqeyek` QE Imguyo "9%

Xbo Ae`gìo Demm yoocy xk tohuio xbo tgxo ka Eìkfo Xgr hohuixoh k` igyb |exbhtg|gmy atkf dg`cy atkf >.9/ xk >.4/.

YOIK@H YIBOH_MO

"Orof~xek`y g`h Xgr Ikìoyyek`y%

^gtx 7 "Orof~xek`y atkf Xkxgm Eìkfo%

Xbo Demm yoocy xk |exbhtg| orof~xek`y ka xkxgm eìkfo xk xbo akmmk|e`l:



Xgr Bg`hdkkc 4>77


7?

Orof~xek` fgho Gqgemgdmo xk Eymgfei Hoqomk~fo x Dg`c Imguyo 7><G

Xbo Ae`gìo Demm yoocy xk e`xtkhuio orof~xek` xk Eymgfei Hoqomk~fo`x Dg`c xk exy eìkfo hoteqoh atkf k~otgxek`y e` ^gceyxg`.

^gtx EE "Tohuixek` e` Xgr Tgxoy%

^gfo x k` tkaex k` Hodx xk @k`&Toyeho x Yoixek` 7?4- Imguyo ?G

Xbo Ae`gìo Demmy yoocy xk xtogx xgr hohuixoh k` ~gfo`x atkf ~tkaex k` hodx ~ggdmo xk g `k`&toyeho`x ~otyk`- bgqe`l `k ~otfgò`x oyxgdmeybfo`xe` ^gceyxg`- gy ae`gm xgr ~tkqehoh xbgx e`qoyxfo`xy gto fgho xbtkulb g Y~oiegm Tu~oo Ik`qotxedmo Giiku`x fge`xgeòh |exb g Dg`c e` ^gceyxg`.

^gtx EEE "Tohuixek` e` Xgr Megdemex%

Mefex ka Xgr k` Ef~ktxoh Kmh g`h _yoh Qobeimoy Yoixek` 782- Imguyo 8

Xbo Ae`gìo Demm yoocy xk ~tkqeho akt xgr k` ef~ktx ka kmh g`h uyoh guxkfkdemo qobeimoy gy ~ot Y.T.K. ?<<"E%+4>>?- xgdumgxoh gy domk|:

Guxkfkxeqo Qobeimoy fog xakt xtg`y~ktx ka ~otyk`y

_~ xk 2>>II "Gyeg` Fgcoy k`m%

_~ xk 2>>II "Kxbot xbg` Gyeg` Fgcoy%

Atkf 2> 7II xk 7 >> >II

Atkf 7>> >II xk 7 9> >II

Atkf 79> 7II xk 7 ?> >II

Atkf 7?> 7II xk 7 1> >II

Atkf 71>7II xk 72>>II"Gyeg` Fgcoy k`m- dux orimuhe`l joo~y%

Hux ka Xgroy e` _Y( kt owueqgmo`xgfku`x e` ^gc Tu~ooy

_Y( 8->>>

_Y( 1->>>

_Y( ?->>>

_Y( 7>-> >>

_Y( 78-> >>

_Y( 7<-> >>

_Y( 47-> >>





Xgr Bg`hdkkc 4>77

7<

Ygmoy Xgr Gix- 755>Ygmoy Xgr Gix- 755>

Yxg`hgth Tgxo ka Ygmoy Xgr Ymgyboh Yoixek` 9

Xbo Demm ~tk~kyoy xk tohuio xbo tgxo ka Ygmoy Xgr atkf 7</ xk 71/. Xbo hk|`|gth toqeyek` ka yxg`hgth tgxo ka Ygmoy Xgr atkf 7</ xk 71/ ey gbgeme`l fkqo akt xbo duyeòyy g`h xtgho. D qetxuo ka Ae`gìo Gix- 4>7> xbo yxg`hgth tgxo ka 71/ |gy o`bgìoh xk 7</ g`h ex |gy me`coh |exb xbotohuixek` e` xbo Ygmoy Xgr tgxo atkf oreyxe`l 7</ xk 7?/ |exb xbo ef~mofo`xgxek` ka xbo Toaktfoh Loòtgm Ygmoy Xgr "TLYX%.

Fktokqot- xbo oreyxe`l 8/&1/ ygmoy xgr g~~meigdmo k` mkigm yu~~meoy ka aeqo or~ktx&kteo`xoh yoixkty bgy doo` ikfdeòh e`xk g ye`lmo tgxo ka ?/.

E`~ux Xgr k` Ig~exgm Lkkhy Fgho Ghjuyxgdmo E`yxg`xm Yoixek` 2D

Xbo Demm ~tk~kyo y xk toyie`h xbo ~tkqeyk tomgxe l xk xbo g hjuyxfo`x ka e ~ux xg r ~geh k` xbo giwueyexek` k a aeroh gy yoxy glg e yx xbo kux~ux xg r e x|omqofk`xby.

Ex autxbot yoocy xk e`xtkhuio g ò| ~tkqeyk gefe`l xk ogyo toyxteixek` k` ghjuyxfo`x ka e`~ux xgr- k` ~utibgyo ka aeroh gyyoxy kt ig~exgm lkkhy-orioohe`l èòx ~ot io`x ka xbo kux~ux xgr. Xbey ~tk~kyoh gfo`hfo`x |kumh gmmk| effohegxo e`~ux ghjuyxfo`x+toau`h ka Ygmoy Xgr k` aeroh gyyoxykt ig~exgm lkkhy.

Ho&toleyxtgxek`- Dmgicmeyxe`l g`h Yuy~o yek` ka Toleyxtgxek` Toeàktioh Yoixek` 47

Xbo Demm ~tk~kyoy xk ho` e`~ux xgr itohex k` dmgicmeyxoh ~otyk`y. Ex ~tk~kyoy xk heygmmk| Ygmoy Xgr toau`h kt e`~ux xgr itohex k` e`qkeioy eyyuoh dg ~otyk` hute`l xbo ~otekh ka yuy~o`yek` ka bey toleyxtgxek`. Ex autxbot ~tk~kyo xk tojoix xbo toau`h kt e`~ux xgr itohex imgefoh glge`yx gmm e`qkeioyeyyuoh d yuib ~otyk` k` loxxe`l dmgicmeyxoh xbtkulb g yoma&y~ogce`l g~~ogmgdmo kthot.

Xbey Yoixek` 47 hkoy `kx y~omm kux xbo ik`yowuoìoy ka dmgicmeyxe`l g`h yuy~o`yek` ka g toleyxotoh ~otyk` g`h tomegìo ey ~utom k` Tumo&74 ka xboYgmoy Xgr Tumoy- 4>>1 akt toikqot ka toau`hoh gfku`x kt heygmmk|gìo ka imgefoh e`~ux xgr itohex k` e`qkeioy eyyuoh d dmgicmeyxoh uèxy. Ex ey~tk~kyoh xbgx Yoixek` 47 fg do yuexgdm gfo`hoh xk y~omm kux ik`yowuoìoy ka `k`&ikf~megìo d xbo home`wuo`x toleyxotoh ~otyk`y e`qkmqoh e`yuy ~eiekuy gixeqexeoy- xbo et yuy ~o`y ek` g `h yu dyo wuo`x d mgicmeyxe`l |exb imogt ik`yo wuoìoy akt xbo ~utibgyo ty ka lkkhy atkf yuib to leyxotoh ~o tyk`y .

^tkiohuto ka Toqeyoh Y~oiegm Toxut` toyitedoh Yoixek` 41- Tumo 78&G

Xbo Demm ~tk~kyoy xbo aeme`l ka toqeyoh y~oiegm toxut`y- u`hot Yoixek` 4< ka xbo Ygmoy Xgr Gix- 755>- d ~otyk`y toleyxotoh u`hot xbo Ygmoy Xgr Gix-755> kt kxbot ~otyk`y gy towuetoh d xbo Ikffeyyekòt ka E`mg`h Toqoùo e` xbo ygfo fg`òt gy kxbot toqeyoh toxut`y gto aemoh.

^toyo`xm- |boto g` toleyxotoh ~otyk` |eyboy xk toqeyo bey toxut` toyumxe`l e` ~gfo`x ka xgr kqot xgr gmtogh ~geh k` xbo ktele`gm toxut` g`h ~tektg~~tkqgm ka yuib toqeyek` ey to wuetoh u`h ot y ud&yoixek` "9% ka Yoixek` 4 1 ka xbo Gix. Bk|oqot gy ~tkqehoh u`hot xbo tumoy xbo to leyxotoh ~otyk`fg aemo bey toqeyoh toxut` g`h ~g xbo xgr heaaoto`xegm gmk`l |exb xbo hoagumx yutibgtlo- ea g`- |exbkux yuib g~~tkqgm atkf xbo Ikffeyyekòt g`h|exbkux g` ~o`gmx |boxbot ghjuhloh kt `kx.

Ex ey g myk ~tk~k yoh xk heygmmk| guxk to qeyek` ka Ygmoy Xgr toxut` g qgemgdmo u`ho t Tumo 78 &G ka xbo Ygmoy Xgr Tumoy - 4 >> 1

Ibg`loy e` Ktlgèzgxek`gm Yxtuixuto ! @kfo imgxuto Yoixek` 9> ! Yoixek` 9>G

Xbo Demm yoocy xk e`xtkhuio iotxge` ibg`loy e` beotgtibeigm yxtuixuto g`h `kfoìmgxuto gy u`hot:

Hoyel`gxek` ka E`y~oixkt E`mg`h Toqoùo ey ~tk~kyoh xk do e`xtkhuioh gy yudkthe`gxo xk xbo E`mg`h Toqoùo Guhexkt kaaeiotXbo moxxoty ”IDT‖ gto ~tk~kyoh xk do yudyxexuxoh d xbo |kthy ”E`mg`h Toqoùo‖

E`qoyxelgxeqo k|oty Homolgxoh xk GIET Yoixek` 92D

Xbo Demm yoocy xk o f~k|ot Gyy eyxg`x Ikffeyy ekòt E`mg`h Toqoùo gmyk xk yxg tx e`qoyxelgxek`y. ^toqekuy m- guxbktexeoy xk xbo moqom ka Ho~ux IkffeyyekòtE mg`h Toqoùo- g `h g dkqo xbg x- ikumh eèxegxo e qoyxelgxek`y.



Ygmoy Xgr Gix- 755>

72

Toixeaeigxek` ka Gmxot`gxeqo Hey~uxo Toykmuxek` Kthoty Yoixek` 8<G

Xbo Demm ~tk~kyoy xk to~mgio xbo oreyxe`l Yoixek` |botod xbo Ibgetfg` ADT g`h g fofdot `kfe`gxoh d bef gto ~tk~kyoh xk ~gyy g` kthot eìgyo ka g` ottkt e` ~toqekuy kthot kt hoieyek`.

Ygmoy Xgr Orioyyeqom Ibgtloh Kaa xk Iuyxkfoty @kx xk do Toau`hoh Yoixek` 11

Xbo Demm yoocy xk mefex xbo toau`h ka xgr ~geh d e`xtkhuie`l g ò| ~tkqeyk. Ex ey ~tk~kyoh xbgx Ygmoy Xgr |bkyo eìehoìo ey ~gyyoh xk g iuyxkfotybgmm `kx do toau`hoh.

Xbo Ae`gìo Demm yoocy xk of~k|ot xbo xgr kaaeiegmy ka E`mg`h Toqoùo xk tojoix toau`h imgefy aemoh u`hot Yoixek` 11 ka xbo Ygmoy Xgr Gix- 755> dok`hxbo leqo` xefome o ka kò ogt.

Iutto`xm Yoixek` 11 ka xbo Ygmoy Xgr Gix 755>- hogmy |exb xbo eyyugìo ka toau`h- gy g ik`yowuoìo ka g` g~~ommgxo kthot kt toau`hy kxbot xbgù`ho t Yoxek` 7 >. Ex ey ~ tk~ky oh xk yu exgdm gfo`h Yoixek` 11 ka xbo Ygmoy Xgr Gix- 75 5> - xk o f~k|ot kaaeiot ka E mg`h Toqoùo xk tojoix yu ib toau`himgefy aemoh u`hot Yoixek` 11- |boto xbo eìehoìo ka xbo xgr bgy doo` ~gyyoh k` xk xbo ae`gm ik`yufot. Autxbot- u`hot Yoixek` 11- `k toau`h ka xgrimgefoh xk bgqo doo` ~geh kt kqot ~geh xbtkulb e`ghqotxoìo- ottkt kt feyik`yxtuixek` kt toau`h k` giiku`x ka e`~ux ghjuyxfo`x `kx imgefoh |exbe`xbo tomoqg`x xgr ~otekh- ybgmm do gmmk|oh- u`moyy xbo imgef ey fgho |exbe` kò ogt ka xbo hgxo ka ~gfo`x.

Homgoh Gixek`y d Xgr Guxbktexeoy xk do Ik`hkòh Yoixek` <8

Xbo Demm ~tk~kyoy xk e`xtkhuio ik`hk`gxek` ka xefo mefexy akt xgr guxbktexeoy gy |omm. ADT bgy doo` ~tk~kyoh xk do of~k|otoh xk ik`hkò xbo homgk` ~gtx ka xbo ho~g txfo`x.

Xbo g ~~ommgxo g uxbktexeoy bgqo e`xot~toxoh xbg x xbo ~k |ot ka xbo Dkgth u`ho t xbey y oixek` ey toy xteixoh xk ik`hk è`l homg k` xbo ~ gtx ka xbo toleyxotoh~oty k` k`m g`h xbo Aohotgm Dkgth k a Toqoùo ig ``kx ik`hkò xbo ho mg k` xbo ~ gtx ka xbo ho~ gtxfo`x. @k| ex ey ~tk~ kyo h xk y uexgdm gfo`h Yoixek`<8 d g~~o`he`l g` or~mg`gxek` doakto xbo aetyx ~tkqeyk ka xbo gaktoygeh yoixek`.



Xgr Bg`hdkkc 4>77

75

Ygmoy Xgr Gix- 755>

Yerxb Yibohumo

Toqkigxek` ka Orof~xek`y

Xbo Demm yoocy xk tofkqo xgr orof~xek`y k` xbo akmmk|e`l exofy:

Xgdmo 7 "Ef~ktxy kt Yu~~meoy%

Yutleigm xg~o y_mxtgyku`h lomHeg~oty akt ghumxy "~gxeo`xy%DteicyDuemhe`l dmkicy ka iofo`x eìmuhe`l togh fer ikìtoxo dmkicyIkf~uxot ykax|gto

Gfdumgìoy- aetoaelbxe`l qobeimoy- |gyxo hey~kygm xtuicy- dtgco hk|` mktteoy-y~oiegm ~ut~kyoy qobeimoy akt xbo fge`xo`gìo ka yxtooxmelbxy g`h kqotboghigdmoyGetitgaxyYbe~y k a ltkyy xk``glo orioohe`l 7? MHXy- orimuhe`l xbkyo akt toitogxek`gmkt ~mogyuto ~ut~kyoHoaoìo y xktoy- |boxbo t fgùagixutoh mkigmm kt ef~ktxoh d xbo Aoho tgmLkqot`fo`x glge`yx aktoel` oribg`lo gmmkigxek` akt hoaoìo- eìmuhe`l

xtuicy- xtgemkty g`h qobeimoy agmme l u `hot ÎX boghe`l 2 <.> 8 ka xbo AetyxYibohumo xk xbo Iuyxkfy Gix- 7515 "EQ ka 7515%- y~oiegmm fkheaeoh aktfku`xe`l hoaoìo owue~fo`xy- xboet ~gtxy g`h giioyykteoy akt yu~~m xkGtfoh Aktioy.Y~gto ~gtxy g`h owue~fo`x akt getitgax g`h ybe~y ikqotoh d yotegm ùfdot89 g`h 88 g dkqo.Owue~fo`x g`h fgibeòt akt ~emkxglo- ygmqglo kt xk|glo akt uyo e` ~ktxykt get~ktxy.Owue~fo`x g`h Fgibeòt akt get `gqelgxekÒwue~fo`x g`h Fgibeòt uyoh akt yotqeioy ~tkqehoh akt bg`hme`l ka ybe~ykt getitgaxy e` g iuyxkfy&~ktx kt iuyxkfy&get~ktxYuib ~mg`x g`h fgibeòt gy ey `kxeaeoh d xbo Aohotgm Lkqot`fo`x e` xbokaaeiegm Lgzoxxo dux ea ef~ktxoh- xboyo ybgmm do o`xexmoh xk orof~xek` atkfYgmoy Xgr k` ef~ktxgxek` ea xboyo gto `kx fgùagixutoh e` ^gceyxg`

Dummhkzoty g`h ikfde oh bgtqoyxoty g`h ikf~kò`xy "|beib eìmuho yud&ikf~kò`xy- ikf~kò`xy- yud&gyyofdmeoy g`h gyyofdmeoy dux orimuhoik`yufgdmoy% ef~ktxoh e` g` cex atkf g`h hetoix fgxotegmy kt gyyofdmkt fgùagixuto xbotoka- yudjoix xk xbo ygfo ik`hexek`y gy gto o`qeyglohakt xbo ~ut~kyo ka orof~xek` u`hot xbo Iuyxkfy Gix- 7515 "EQ ka 7515%Ef~ktx g`h yu~~m ka aumm hoheigxoh I@L Outk&4 duyoy |boxbot e` ID_kt ICH ik`hexek`

45G45D9>989?87

84

8988

14

18

1?

111<

12

15

<>

Boghe`l @ky. ka xboAetyx Yibohumo xk xbo

Iuyxkfy Gix- 7515 "EQ ka 7515%Y. @k. e` Xgdmo 7 Hoyite~xek`

9>.>?9>>1.<>>>8272.8>7>15>7.>>>>127>.77>>2?49 .455> - 2?49 .8>7> - 2?49 .8>5> -2?49.?55> g`h 2?49.2>5>2<.>4- 2<.>9- 2<>8.44>>- 2<>8.49>>-2<>?.9>>> g`h 2<>?.5>>>

22>4.4>>>- 22>4.9>>> g`h 22>4.8>>>25>7.4>>>- 25>7.9>>> g`h 25>7.5>>>

Toy~oixeqo boghe`ly

Toy~oixeqo boghe`ly

Toy~oixeqo boghe`ly

Toy~oixeqo boghe`lyToy~oixeqo boghe`ly

Toy~oixeqo boghe`ly

Toy~oixeqo boghe`ly

2<>4.5>7> g`h 2<>4.5>5>



Ygmoy Xgr Gix- 755>

4>


Y.T.K. 82> "E%+4>77

Xbey Y.T.K yoo cy xk toy ie h x bo akmmk|e l Y.T.K―y e` kt hot xk |geqo xbo orof~xek` k a Ygmoy Xgr k` yu~ ~m ka mkigmm fgùagixuto h g lteiumxutgm fgibeòt-ef~ktx ka glteiumxutgm fgibeòt g`h owue~fo`x- xemmglo g`h yooh doh ~to~gtgxek` owue~fo`x- yoohe`l kt ~mg`xe`l owue~fo`x- ettelgxek`- htge`glog`h gltk&ibofeigm g~~meigxek` owue~fo`x- bgtqoyxe l- xbtoy be l g`h yxktglo owue~fo`x- ~ kyx&bgtqoyx bg `hme l g`h ~tkioyye`l g `h feyiommgòkuyfgibeòt- ef~ktx g`h yu~~m ka ICH cexy ka ye`lmo ime`hot glteiumxuto heoyom o`leòy ka 9 xk 91 B^ g`h owue~fo`x g`h xk |geqo g tohuioh tgxo ka ygmoy xgr ka 2/ k` xbo mkigm yu~~meoy ka yulgt:

g% @kxeaeigx ek` @k. Y.T.K. 748>"E% +4>>?- hgxoh 71xb Hoiofdot- 4>>?3d% @kxeaeigx ek` @k. Y.T.K. ?84"E% +4>>1- hgxoh xbo ?xb Juò- 4>>13i% @kxeaeigx ek` @k. Y.T.K. 4<?"E% +4>>2- hgxoh xbo 74xb Fgtib- 4>>23 g`h

h% @kxeaeigx ek` @k. 7"9%YXF+4>>8 "^ x& EE% - hgxoh xbo 49th Guluyx- 4>>5.

Y.T.K. 824 "E%+4>77

Xbey Y.T.K yoocy xk gfo `h tumo ? 2 "D% ka Ygmoy Xgr Y~oiegm ^tkiohuto y Tumoy- 4> >< - xbuy e itogy e l xbo Ygmoy Xgr tgxo k` g iiku`x ka fe efuf qgmuoghhexek` gx ef~ktx yxglo k` xbo y~oieaeoh lkkhy atkf 4/ xk 9/- e` ghhexek` xk xbo xgr ibgtlogdmo u`hot Yoixek` 9 ka xbo Gix kt g `kxeaeigxek` eyyuohxbotou`hot.

^tkqehoh autxbot xbgx xbo qgmuo ghhexek` xgr ybgmm `kx do ibgtloh k` xbo lkkhy gy gto ef~ktxoh d g fgùagixutot akt e`&bkuyo ik`yuf~xek`.

Xgdmo 4 "Mkigm Yu~~meoy K`m%

Yu~~m ka kxbot yuib glteiumxutgm ef~mofo`xy gy fg do y~oieaeoh e` g`kxeaeigxek` xk do eyyuoh d xbo Aohotgm lkqot`fo`x e` xbo kaaeiegm lgzoxxo

Toy~oixeqo boghe`ly?

Boghe`l @ky. ka xboAetyx Yibohumo xk xbo

Iuyxkfy Gix- 7515 "EQ ka 7515%Y. @k. e` Xgdmo 7 Hoyite~xek`



Xgr Bg`hdkkc 4>77

47

Aohotgm Orieyo Gix- 4>>?Aohotgm Orieyo Gix- 4>>?

G kfgm e` Hoagumx Yutibgtlo Igmiumgxek` Tofkqoh Yoixek` 2

Xbo Demm ~tk~ky oy xk to fkqo g`k fgm e` igmiumgxe l xbo hoagumx yutibgtlo k` xbo ogtm xefo dg yey.

ôtekh akt xbo Eyyugìo ka Ybk| Iguyo @kxeio Orxo hoh Yoixek` 78"7%

Xbo Demm yoocy xk orxo`h xbo leqo` xefomeò akt eyyugìo ka ybk|&iguyo `kxeio atkf 9 ogty xk ? ogty |botod ykfo ottkty bgqo ito~x e` |bemyxgy iotxgeè l xbo qgmuo k a hux. Xbey gfo`h fo`x bg y d oo` ~tk~ky oh xk dte`l xbo Aohotgm Orieyo Gix- 4> >? e uèaktfex |exb xbo Ygmoy Xgr Gix- 75 5> .

Gaxot homoxek` ka yoixek` 97 ka xbo Aohotgm Orieyo Gix- 4>>? qeg Ae`gìo Gix- 4>7>- xboto ey `k xefo mefex leqo` u`hot Aohotgm Orieyo Gix- 4>>? xkhoieho g` igyo gaxot eyyugìo ka ybk| iguyo `kxeio. Ex ey ~tk~kyoh xbgx g xefo ka 74> hgy gaxot xbo eyyugìo ka ybk| iguyo `kxeio kt |exbe` yuiborxo`hoh ~otekh fg do ~tkqehoh e` yoixek` 78 ka xbo Aohotgm Orieyo Gix- 4>>? xk hoieho xbo ghjuheigxek` fgxxoty g`h xk fgco ex gx ~gt |exb xboxefo mefex leqo` u`hot Ygmoy Xgr Gix- 755>.

Xefomeò akt Eyyugìo ka Kthot toyitedoh Yoixek` 78"4%

Xbo Demm ~tk~kyoy xk hetoix kaaeioty ka E`mg`h Toqoùo xk eyyuo g` kthot hoxotfeè`l xbo gfku`x ka ‒Aohotgm Orieyo Hux― ~ggdmo d xbo xgr~got-|exbe` 74> hgy ka xbo eyyugìo ka ybk| iguyo `kxeio xk xbo xgr ~got. Xbey ~otekh fg do orxo`hoh d xbo Ikffeyyekòt akt togyk`y gy bo fg

hoo f aex- ig~~ oh |exb g` u~~o t mefex ka 1> hgy.

Yik~o ka xbo k|ot xk Yoezo + Ik aeyigxo Lkkhy- Fgùagixutoh kt Ef~ktxoh _`mg|aumm- O`bgìoh Yoixek` 41- 4<

Xbo Demm yo ocy xk o `bg` io xbo yik~ o ka xbo kaaeioty ka E mg`h Toqoùo xk yo ezo lkkhy fgùagixutoh u`mg|aumm kt k` |beib ef~ktx huxeoy b gqo `kxdoo` ~geh- xk e imuho d oqotgloy.

Yik~o ka Fgùagixute`l Gixeqexeoy Dtkgho oh Yoixek` 4"71%

Xbo Demm yoocy xk eìmuho xbo ~ to~g tgxek` ka u`~tkioy yo h xkdg iik xbtkulb hte l- iuxxe`l g`h xbtgy be`l ka tg| xkdg iik e` xbo fgùagixute`l gixeqex.

E` xbo |gco ka o`bgìe`l xgr eìehoìo k` ielgtoxxoy e` meò |exb xbo e`xot`gxek`gm ~tgixeioy- xbo Demm yoocy xk moq AOH e` ~bgyoy oqo` k` xbo u`~tkioyyohxkdgiik ~to~gtgxek` xbgx xk do xtogxoh gy g fgùagixute`l gixeqex.

Y~oiegm Orieyo Hux \exbhtg|` Yoixek` 9G

D qetxuo ka Ae`gìo Gix- 4>>< Y~oiegm Orieyo Hux "YOH% |gy ef~kyoh gx xbo tgxo ka 7/. Xbtkulb ~tkfumlgxek` ka Aohotgm Orieyo Hux "Gfo`hfo`x%Kthe`gìo- 4>77 xbo tgxo ka YOH bgh doo` o`bgìoh atkf 7/ xk 4.?/. Gy g tomeoa fogyuto xbo Demm yoocy xk gdkmeyb xbo YOH |.o.a Jum >7- 4>77.D qetxuo ka xbo Ae`gìo Demm - 4>77 Y~oiegm Orieyo Hux k` lkkhy fgùagixutoh kt ef~ktxoh e`xk ^gceyxg` bgy doo` gdkmeyboh.

YOH G~~meigdemex

YOH g~~meigdmo k` gmm exofy y~oieaeoh u`hotxbo ^gceyxg ` Iuyxkfy Xgteaa "ÎX% meyx orimuhe`lexofy fo`xekòh u`hot YTK 1??"E%+4>>

YOH Tgxo doaktoFgtib 7?- 4>77

7/

YOH TgxoGaxot Gfo`hfo`x

^tk~kyoh Tgxo

4.?/ @em



44


^toyo `xm- xbo iku`xotaoex g`h `k`&hux ~geh ielgtoxxoy g`h doqotglo y ig` do ikàeyigxoh u`hot tumo 1 9 k a xbo Aoho tgm Orieyo Tumoy- 4 >> ?. Xboguxbk tex akt ikàeyigxek` ka iku`xotaoex ielgto xxoy+ `k`&hux ~g eh g `h u` mg|aumm fgùagixutoh ielgtoxxo y ey g qgemgdmo u`h ot y oixek` 4< ka xbo Aohotg mOrieyo Gix- 4> >? . Bk|oqot- akt ikàeyig xek` k a iku`xotaoex doqotgl oy `k o f~k|ote l y oixek` akt ikàeyig xek` ey g qgemgdmo u `ho t xbo Aohotg m OrieyoGix- 4>>?. Ex ey ~tk~kyoh xbgx xbo |kth $ielgtoxxoy$ |botoqot kiiutte`l e` yoixek` 4< fg do yudyxexuxoh |exb xbo |kthy $ielgtoxxoy kt doqotgloy$xbuy of~k|ote`l kaaeiot ka E`mg`h Toqoùo xk ikàeyigxo iku`xotaoex doqotgloy gmyk. E` meò |exb xbo y~etex ka yoixek` 41 "gfo`hoh gy gaktoygeh% g`htumo&19 ka xbo Aohotgm Orieyo Tumoy- 4>>?.

Xefo mefex akt Eyyugìo ka Kthoty k` Hey~uxo Toykmuxek` E`xtkhuioh Yoixek` 92

Xbo Demm yoocy xk e`xtkhuio g xefo mefex ka 8? hgy |exbe` |beib ADT kulbx xk ~gyy g` kthot tolgthe`l g` hey~uxo |exb xbo xgr~got. Xbey e`yotxekèy fgho e` kthot xk dte`l xbo Aohotgm Orieyo Hux Gix- 4>>? e` meò |exb xbo Ygmoy Xgr Gix- 755>.

Xbo Demm yoocy xk bgtfkèyo yoixek` 92 ka xbo Aohotgm Orieyo Gix |exb yoixek` 8<G "8% ka xbo Ygmoy Xgr Gix. Iutto`xm xbo yoixek` 92"8% ka xbo AohotgmOrieyo Gix- 4> >? hko y ` kx ~tkqeho akt g` xefo mefex akt ~gy ye`l ktho ty d xbo Dkgth k` to ikffo`hg xek` ka xbo Ikffexxoo .

Aetyx Yibohumo

Aohotgm Orieyo Hux k` Orieygdmo Lkkhy Toqeyoh

Xbo Demm ~tk~kyoy xk toqeyo xbo tgxoy ka AOH akt iotxge` Orieygdmo lkkhy gy oùfotgxoh:

Tomoqg`x Toaot oìo e`

Yibohumo

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Hoyite~ xek` ka Lkkhy Iu tto`x Tgxo ^tk~ kyoh Tg xo

Gotgxoh \gxoty

Gotgxoh |gxoty ik`xgeè`l ghhoh yulgt kt kxboty|ooxoè`l fgxxot kt amgqkutoh

Gotgxoh |gxoty ~to~gtoh |bkmm atkf jueio kt ~um~ ka qoloxg dmoy- atuexy- l tge`y

_ &fgùagixutoh Xkdg iik

Mkigmm ~tkhuio h ielgto xxoy- ea xboet toxg em ~teio o rioo hyTy.75.?> ~ot 7> ielgtoxxoy

Mkigmm ~tkhuioh ielgtoxxoy ea xboet toxgem ~teio orioohy

Ty. 7> ~ot xo` ielgtoxxoy dux hkoy `kx oriooh Ty.75.?> ~ot 7> ielgtoxxoy

Mkigmm ~tkhuioh ielgtoxxoy ea xboet toxgem ~teio hkoy`kx oriooh Ty. 7> ~ ot 7> ielgtoxxoy

Iofo` x "h eaaoto`x igxo lkteoy%

74 / ka Toxgem ~teio


7> / ka Toxgem ~teio

Ty. ? ~ot CL


Ty. 8.<? ~ot 7> ielgtoxxoy

# <> / ~o t e itofo`xgm tu~ookt ~gtx xbotoka

Ty. 8.<? ~ot 7> ielgtoxxoy

Ty. <>> ~ot Foxtei xk`

1 / ka Toxgem ~teio

1 / ka Toxgem ~teio

1 / ka Toxgem ~teio

Ty. 7> ~ot CL

1? / ka Toxgem ~teio

Ty. 1.>8 ~ot 7> ielgtoxxoy

# <> / ~o t e itofo`xgm tu~ookt ~gtx xbotoka

Ty. 1.>8 ~ot 7> ielgtoxxoy

Ty. ?>> ~ot Foxtei xk`



Xgr Bg`hdkkc 4>77

49


AOH k` Aemxot Tkhy Tgxek`gmezoh Y. @k. ?4

Aohotg m Orieyo Hux moqegdmo k` aemxot tk hy bgy doo ` tgxek`gmezoh atkf Ty.7 ~o t aemxot tk h xk 4> / g h qgmuo.

AOH k` \bexo Ityxgmmeò Yulgt- E`xtkhuioh Y. @k. ?9

Xbo Demm ~tk~ky oy xk e`xtkhuio 2/ AOH k` \bexo ityxgmme o Yulgt g x dk xb ef~ktxy g `h mkigm yu~~ m yxgl o.

Tohuixek` e` xbo wug`xuf ka orieyo hux k` iofo`x g`h |exbhtg|gm ka orieyo hux k` |bexo iofo`x |emm do qot bom~aum gx oìkutgle`l ik`yxtuixek`gixeqex |beib |emm toyumx e` ghowugxo eìtogyo e` of~mkfo`x k~~ktxuèxeoy.

Aohotgm Orieyo Hux k` Iotxge` Orieygdmo Lkkhy- Ymgyboh

Xbo Demm ~tk~kyoy xk |bexxmo hk|` xbo AOH ibgtloh k` xbo exofy oùfotgxoh gy u`hot:

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72

47

41

42

45

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Kxbot

Kxbot Auom kemy

Feòtgm ltogyoy

Xtg`yaktfot kemy

Kxbot feòtgm kemy orimuhe`l yo|e`l fgibeò kem

\gy xo kem

Ty. 7 9 ~ot mexto

Ty. >.22 ~ot mexto

Ty. 72? ~ot foxtei xk`

Ty. 4? ~ot CL

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7? / gh qgm

7> / k a Toxgem ~teio ktTy. < .7? ~ot mexto |beiboqot ey belbot

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Tomoqg`x Toaot oìo e`

Yibohumo Hoyite~ xek` ka Lkkhy Iutto`x Tgxo ^tk~ kyoh Tgxo




48

Yoik`h Yibohumo:

\bexo Ityxgmmeò Yulgt Yudjoix Xk AOH Y. @k. 9

Xbo Demm yoocy xk eìmuho |bexo ityxgmmeò yulgt u`hot xbo boghe`l ùfdoty 7<>.557> g`h 7<7>.554> e`xk xbo meyx ka lkkhy k` |beib hux ey ikmmoixedmou`hot yg moy xgr fkho.

AOH k` Yotqeioy tkqehoh d tk~otx Hoqomk~oty- Gdkmeyboh Y. @k. 74

Xbo Demm ~tk~ky oy xk g dkmeyb AOH k` yotqeioy ~tkqehoh d ~tk~o tx hoqomk~oty k t ~tkfkxo ty akt3

Hoqomk~fo`x ka ~utibgyoh kt mogyoh mg`h akt ik`qotyek` e`xk toyeho`xegm kt ikffotiegm ~mkxy- g`hIk`yxtuixek` ka toyeho`xegm kt ikffotiegm uèxy.

Ex |emm tohuio xbo wug`xuf ka xgrgxek` k` bkuye`l yoixkt gmtogh yudjoix xk moq ka Ig~exgm Qgmuo Xgr.

@kxgdmo @kxeaeigxek`

G kfgm ka AOH G~~meigdemex k` Atgìbeyo Yotqeio Tofkqoh Y.T.K. 822 "E%+4>77

Xbey Y.T.K yoocy xk g fo`h xbo Aoh otgm Orieyo Tumoy- 4 >> ?- d e itog ye`l xbo tgxo ka Aoho tgm Orieyo Hux k` atgìbeyo aoo kt xo ibèigm aoo kt tkgmxu`hot g atgìbeyo g ltoofo`x atkf ?/ xk 7 >/.

Xbo Demm yoocy xk tofkqo g fgjkt g`kfgm e` xbo tgxo ka xbo Aohotgm Orieyo Hux ~otxgeè`l xk $atgìbeyo yotqeio$. E` Tumo 89G ka xbo Aohotgm Orieyo

Tumoy- 4> >? - xbo AOH k` $atgìbeyo yotqeio$ |gy o`bgìoh atkf ? ~otio`x xk 7> ~otio`x xbtkulb Ae gìo Gix- 4>> 2- dux `k ~g tgmmom ibg`lo |gyfgho e` yud&tumo "4% ka Tumo 89G ka xbo Aohotgm Orieyo Tumoy- 4>>?. Ex ey ~tk~kyoh xbgx xbo tgxo ka hux fo`xekòh e` yud&tumo "4% ka Tumo 89G ka xbo Aohotgm Orieyo Tumoy- 4 >>? fg do ibg`loh atkf ?/ xk 7> /.



Xgr Bg`hdkkc 4>77

4?

Iuyxkfy Gix- 7515Iuyxkfy Gix- 7515

Xefo otekh akt xbo Yotqeio ka @kxeio Orxo hoh Yoixek` 94 "9G%

Xbo Demm yoocy xk orxo`h xbo leqo` xefomeò akt eyyugìo ka ybk|&iguyo `kxeio atkf 9 ogty xk ? ogty |botod ykfo ottkty bgqo ito~x e` |bemyxgyio txgeè l xbo qgmuo k a hux.

Toickè`l ka Xefomeò akt Toau`h e` Ik`yowuo x xk Hoieyek`+Juhlfo xy Yoixek` 99

Xbo Demm yoocy xk toick` xbo x efo ~otekh ka kò ogt atkf xbo hgxo ka xbo hoieyek` kt juhlfo`x d xbo g~~ommgxo guxbktex eoy.

Of~k|ote`l xbo Dkgth xk Moq g Xtg`yex Aoo Yoixek` 745"G%

Xbo Demm ~tk~kyo y xk ibgtlo xtg`yex aoo k` g` lkk hy or~ktxoh atkf ^gceyxg` g x xbo tgxoy hoae oh d xbo ADT e exy kaaeiegm Lgzo xxo atkf xefo xk xefo.

Toyxteixek` k` Lkkhy Xtghoh e` Ik`xtgqo xek` Yoixek` 7? "i%

Xbo Demm ~tk~kyo y xk tofkqo xbo toy xteixek` k` lkkhy xtgho h- e` e xot`g xek`gm fgtcox- e` ik`xtgqo`xek` ka xbo ~tkqeyek`y ka yo ixek` 9 4 k a xbo IuyxkfyGix- 75 15 akt uè xo`xek`gm agmyeaeigxek` kt g ` ottkò kuy yxg xofo`x.

Yik~o ka Homeqot ka Lkkhy |exbkux gfo x ka Huxeoy Dtkgho oh Yoixek` 47 "i%

Xbo Demm yoocy xk e imuho yu~~ meoy glg e yx e`xot`gxek`gm xo`ho ty g myk u`hot xbo g fdex ka hux&atoo homeqot ka lkkhy e` ik`yk`g` io |exb xbo xof~ktg tef~ktx ka lkkhy akt to&or~ktxgxek` ~ut~kyoy.

Beotgtibeigm G`kfgmeoy Tofkqoh

Xbo Demm yoocy xk tofkqo xbo beotgtibeigm g`kfgmeoy e` xotfy ka yu~otamukuy toaotte`l ka hugm guxbktexeoy akt hoaeè`l juteyheixek`gm hkfge` ka xboguxbktexeoy g`h xbo kaaeioy e`qkmqoh xbotod. Xbo Demm yoocy xk fgco ohexktegm ikttoixek`y e` xbo akmmk|e`l ~tkqeyek`y xgdumgxoh gy u`hot:

Yotegm @k.

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4

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Tomoqg`x Yoixek`

Yoixek` 44

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Yoixek` 51 "7%

Xexmo ka Yoixek`

To&ef~ktxgxek` ka Lkkhy ~tkhuioh kt fgùagixutoh e` ^gceyxg`

^k|ot xk leqo itohex akt- g`h coo~ giiku`x&iutto`x ka huxeoy g`h ibgtloy

^gfo`x ka to`x g`h |gtobkuyo huo y



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"e% Xbey Y.T.K yoocy xk gfo`h Xgdmo&EEE ka Y.T.K. ?1<"E% + 4>>1 hgxoh Juò ?- 4>> 1 d yudyxexuxe`l xbo o`xteoy e` ikmuf`y "7%- "4%- "9 %-"8% g`h "?%- xbuy |geqe`l kaa xbo ik`hexek`y akt imgefe`l xbo orof~xek` k` xbo y~oieaeoh ~bgtfgiouxeigmy lkkhy g dteoa yuffgt ka |beibey leqo` do mk|.

Gixeqo ^bgtfgiouxeigm E`ltoheo`xy

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Xgr Bg`hdkkc 4>77

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Y.T.K. 8<<"E%+4>77

Xbey Y.T.K yoo cy xk |geqo xgr orof~xek` ka xbo lkkhy gx yo tegm `k. ”7- ?- 4 4- 4 2- 4 2G- 45 g`h 9 1‖ ka xbo Y.T.K. ?< ?"E%+4> >1 hgxoh Juò ? - 4> >1e` ghhexek` xk xbo yotegm `k. 47 ! 49 ka xbgx Y.T.K. G dteoa yuffgt ka xbo lkkhy ey leqo` domk|:

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Glteiumxutgm fgibeòt meco mg`h moqome`l fgibeòt g`h yoohe`l ! ~mg`xe`l fgibeòt oxi.

Exofy ef~ktxoh d xbo mkigm gyyo fdmoty ka qobeimoy g`h ikf~gèoy bgqe l I@L meio`y oy meco Ikf~toy ykty hey~o`y oty-Fgyy Amk| I@L g`h yxktglo ime`hoty.

Kaa&belb|g huf~ xtuicy k a 94> b~ g `h g dkqo- K` Belb|g Huf~ Xtuicy ka 94 > B^ g `h g dkqo ef~ktxoh |.o.a 7< xbJgùgt- 4>> <.

Lkkhy ef~ktxoh d fuèie~gm guxbktexeoy + mkigm dkheoy + ig`xk`fo`x dkgthy Gfdumgìoy- Aeto aelbxe`l qobeimoy g`h

\gy xo h ey~k yg m xtuic oxi.

Aeto aelbxe`l qobeimoy g`h owue~fo`x ef~ktxoh d xk|` g`h fuèie~gm guxbktexeoy.

Getitgax y~ gtoy - ~gtxy - xtoy- `g qelgxek`gm owue~fo`x- g iioyyk teoy akt fge`xo`gìo g`h k~otg xek`y ka getitgaxy o xi.

Exofy ef~ktxoh d Ieqem Gqegxek` Guxbktex "IGG% akt get xtgaaei yotqeioy g`h xtgeè`l meco @gqelgxek` owue~fo`x- Xtgeè`lowue~fo`x g`h Ikffuèigxek` ! Dtkghigy x Owue~fo`x oxi.

Yotegm @k. Hoyite~xek`

Y.T.K. 8<5"E%+4>77

Xbey Y.T.K yoocy xk gfo`h Y.T.K 824"E% + 4>>5- hgxoh xbo Juò 79- 4>>5 d yudyxexuxe`l xbo xgdmo akt moq ka tolumgxkt hux k` ef~ktx ka lkkhyxbuy |og qe l k aa xbo tol umgxkt hux k` fg` lkkh .

"g% G dteoa meyx ka exofy |beib gto yxemm ibgtlogdmo xk xbo tolumgxkt hux ey leqo` domk|:

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Yotegm @k. ÎX Ikho Hoyite~xek` Tgxo ka Tolumgxkt Hux

Ielgty- ibo tkkxy g`h ielgtemmky- ik`xgeè l xk dgiikIelgtoxxoy ik`xgeè l xk dgiikYfkce`l xkdgiik- |boxbot kt `kx ik`xgeè`l xkdgiik yudyxexuxoy e` g` ~tk~ktxek`Xkdgiik akt ibo|e`lDgxb xudy iotgfeiYe c io tgfeiXkemox iotg fei^mgxoyXog iu~y g`h yg uiotyIgty g`h Joo~y 72>7 ii xk 9>>>ii "orio~x omoixtei bdtehy%Igty g`h Joo~y gdkqo 9>>> ii "orio~x omoixtei bdtehy%Igty g`h Joo~y gdkqo 4>>> ii "orio~x omoixtei bdtehy%Igty g`h Joo~y gdkqo 4?>> ii "orio~x omoixtei bdtehy%êyxkmy- fumxe~mo dgttomûf~ g ixek`YofeguxkfgxeiYe`lmo ybkxYofeguxkfgxeiIgtxtehloyKxbotIgtxtehloy akt teqoxe`l kt yefemgt xkkmy kt akt ig~xeqo dkmx bufg` cemmoty g`h ~gtxy xbotoka

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"g% D qetxuo ka xbey Y.T.K xbo tolumgxkt hux ybgmm kx do moqeoh k` lkkhy y~ oieaeoh e` ~gtgltg~b 4 " g% ! "d% e xbo ogtmeot Y.T.K.



42

Feyiommgòkuy Mg|y

Tkuxe`l ka Yut~muy + Hoaeiex Xbtkulb ‒Aohotgm Ik`ykmehgxoh Au`h―

Xbo Ae gìo Demm- 4> 77 yo ocy g` e`yo txek` e` xbo qgteoh yxg xuxoy |boto d gmm orioyy k a toioe~xy kqot ~g fo`xy e.o. igy b yut~muy- ka iotxge` o`xexeoy -|kumh do ~geh e`xk g ”Aohotgm Ik`ykmehgxoh Au`h‖ g`h g` igyb hoaeiex ka xboyo o`xexeoy- |kumh gmyk do ikf~o`ygxoh atkf xbo ygfo Au`h. Xbeye yotxek` ey ~tk~kyoh xk do e ikt~ktgxoh e` xbo yxgxuxoy o ùfotgxoh gy u`hot:

7

4

9

8

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Y.@k @gfo ka Mg| Tomoqg`x Yoixek`

Tolumgxek` ka Loòtgxek`- Xtg`yfeyyek` g`h Heyxteduxek` ka Omoixtei ^k|ot Gix- 755<

Yoiutexeoy g`h Oribg`lo Ikffeyy ek` ka ^gceyxg` Gix- 7 55 <

^gceyxg` @uimogt Tolumgxkt Guxbktex Kthe`gìo- 4>>7

^gceyxg` Omoixtkèi Foheg Tolumgxkt Guxbktex "ÔFTG% Kthe`gt- 4>>4

Kem g`h Lgy Tol umgxkt Guxbktex "KLTG% Kthe g` io- 4> >4

Yoixek` 79 "4%

Yoixek` 48 "9G%

Yoixek` 84 "4%

Yoixek` 7? "4%

Yoixek` 7< "8%

Fg`hgxkt Ho~kyexek` ka Aeòy g`h ô`gmxeoy e`xk ‒Aohotgm Ik`ykmehgxoh Au`h―

Xbo Ae gìo Demm- 4> 77 ~tk~ky oy xk e`yotx g imguy o e` yo qotgm oreyxe`l yxgxuxo y |botod gmm aeòy g`h ~o`g mxeoy toioeqoh d iotxge` Lkqot`fo`x k|òhktlgèzgxek`y |kumh do ho~kyexoh e`xk g ”Aohotgm Ik`ykmehgxoh Au`h‖. Xbey e`yotxek` ey ~tk~kyoh xk do eìkt~ktgxoh e` xbo yxgxuxoy oùfotgxoh gyu`hot:

7

4

9

8

?

1

Y.@k @gfo ka Mg| Tomoqg`x Yoixek`

^gceyxg` Xomoikffuèigxek` "To&ktlg èygxek`% Gix- 7 55 1

Tolumgxek` ka Loòtgxek`- Xtg`yfeyyek` g`h Heyxteduxek` ka Omoixtei ^k|ot Gix- 755<

Yoiutexeoy g`h Oribg`lo Ikffeyy ek` ka ^gceyxg` Gix- 7 55 <

^gceyxg` @uimogt Tolumgxkt Guxbktex Kthe`gìo- 4>>7

^gceyxg` Omoixtkèi Foheg Tolumgxkt Guxbktex "ÔFTG% Kthe`gt- 4>>4

Kem g`h Lgy Tol umgxkt Guxbktex "KLTG% Kthe g` io- 4> >4

Yoixek` 49 "G%

Yoixek` 45 "4%

Yoixek` 8>&GG

Yoixek` 88 "?%

Yoixek` 9 9 "I%

Yoixek` 72 "4%



Xgr Bg`hdkkc 4>77

Xgr ^mg`è`l Lueho

Akt Ikt~ktgx ek`y ! E`heqehugmy






Xgr Bg`hdkkc 4>77

Eìkfo Xgr Eìkfo Xgr

\bk ey Towuetoh xk Aemo g Toxut` ka Eìkfo;

Akmmk|e`l ~otyk`y gto towuetoh xk autèyb g toxut` ka eìkfo akt g xgr ogt:

oqot ikf~gòqot GKê`heqehugm |bkyo xgrgdmo eìkfo akt xbo ogt orioohy Ty. 9?>->>>duyeòyy e`heqeugm |bkyo eìkfo akt xbo ogt ey domk| xbo dgyei xbtoybkmh dux `kx moyy xbg` Ty. 9>>->>>g` `k `&~tkaex ktl gèzgxek`g` ~otyk` |bk

bgy doo` ibgtloh xk xgr e` toy~oix ka g` ka xbo x|k ~toiohe`l xgr ogtyimgefy g mkyy igtteoh akt|gth u`ho t xbo E ikfo Xgr Kthe`gìo akt g xgr ogtk|`y effkqgdmo ~tk~otx |exb g mg`h gtog ka 4?> yw. gthy kt fkto- kt k|`y g` amgx mkigxoh e` gtogy agmme`l |exbe` xbo fuèie~gmmefexy oreyxe`l effohegxom doakto xbo ikffoìofo `x ka Mkigm Lkqot`fo`x mg|y e xbo ~tkqe ioy - kt gto g e` g Ig`xk `fo`x- k txbo Eymgfgdgh Ig~exgm Xottexkt. Xbo akmmk|e`l gto orimuhoh atkf xbey igxolkt:

․ |ehk|y․ kt~bg`y do mk| x bo glo k a 4? og ty․ heygdmoh ~otyk`y․ `k`&toyeho`x ^gceyxgèy e igyo ka k|òtybe~ ka effkqgdmo ~tk~otx

k|`y effkqgdmo ~tk~otx |exb g mg`h gtog ka ?>> ywugto gthy kt fkto mkigxoh e` g tgxe`l gtogk|`y g amgx bgqe`l ikqotoh gtog ka 4->>> ywugto aoox kt fkto mkigxoh e` g tgxe`l gtogk|`y g fkxkt qobeimo bgqe`l o`leò ig~giex gdkqo 7>>>iibgy kdxg e oh @gxek`gm Xgr @ufdotbgy e`huyxtegm g`h ikffotiegm omoixteiex ik`òixek` g`h xbo g fku`x ka g`ù gm uxemex demmy o riooh Ty. 7-> >> ->> >

\bk ey Towuetoh xk Aemo \ogmxb Yxgxofo`x;

Oqot toyeho`x xgr~got aeme`l g toxut` ka eìkfo |bkyo hoimgtoh kt gyyoyyoh eìkfo ey Ty. 7->>>->>> kt fktoOqot toyeho`x xgr~got aeme l yxg xofo`x u`h ot AXT g`h bg y ~g eh xgr ka Ty. 9 ?-> >>

\bgx Uogt O`h Ig` g Xgr~got Ghk~x;

Imgyy ka otyk` Xgr Uogt X~o Uogt O`h

Ikf~gèoy- Gyykiegxek` ka ~otyk`y @ktfgm Xgr Uogt Jum >7 xk Juò 9>g`h E`heqehugmy

Yulgt Y~oiegm Xgr Uogt Kixkdot >7 xk Yo~xofdot 9>

Dg`ce l g`h E yutgìo Ikf~gèoy Y~oiegm Xgr Uogt Jgùgt >7 xk Hoiofdot 97

Le òty- Teio buycoty- Kem femmy Y~oiegm Xgr Uogt Yo~xofdot >7 xk Guluyx 97

Ybg|m fgùagixutoty Y~oiegm Xgr Uogt G~tem >7 xk Fgtib 97

Xbo ADT ey of~k|otoh xk `kxea g` y~oiegm xgr ogt.

45



\bo` xk Aemo xbo Toxut` ka Eìkfo;

Yxgxuy Uogt O`h Hgxo ka Aeme`l Xgr Uogt

Ygmgteoh E heqehugmy ! Juò 9>- 4>77 Guluyx 97- 4>77 4>77@k`&ikt~ktgxo Xgr~got "agmme`l u`hot AXT%

Kxbot E heqehugm ! GK^ Juò 9>- 4>77 Yo~xofdot 9>- 4>77 4>77

Ikf~g` "e imuhe l agmme l u`hot AXT% Juò 9>- 4>77 Hoiofdot 97- 4>77 4>77

Ikf~g` Yo~xofdot 9>- 4>77 Yo~xofdot 9>- 4>74 4>74

Ikf~g` Hoiofdot 97- 4>77 Yo~xofdot 9>- 4>74 4>74

\bk ey Towuetoh xk ^g Ghqgìo Xgr; Oqot duyeòyy e`heqehugm |bkyo mgxoyx gyyoyyoh xgrgdmo eìkfo orimuhe`l xbo ~toyuf~xeqo xgr eìkfo ey fkto xbg`Ty. ?> >->>>

Oqot Gyykiegxek` ka ôtyk`

Oqot Ikf~g`

\bo` xk ^g Ghqgìo Xgr d g` GK kt Ikf~g`;

ôtekh Wugtxot ^gfo x Hgxo

7yx ka Jum xk 9>xb Yo~xofdot Yo~xofdot wugtxot K` kt doakto xbo 4?xb ka Yo~xofdot

7yx Kixkdot xk 97yx Hoiofdot Hoiofdot wugtxot K` kt doakto xbo 4?xb ka Hoiofdot

7yx Jgùgt xk 97yx Fgtib Fgtib wugtxot K` kt doakto xbo 4?xb Fgtib

7yx G~tem xk 9>xb Juò Juò wugtxot K` kt doakto xbo 7?xb ka Juò

Eìkfo Xgr

9>



Xgr Bg`hdkkc 4>77

Eìkfo Xgr

Tgxo ka Xgr akt @k`&Ygmgteoh E`heqehugm Xgr~goty

Xbo dgyei orof~xek` mefex akt `k`&ygmgteoh e`heqehugmy ey Ty. 9?>->>> g`h xbo qgte`l ymgd tgxoy tg`lo atkf <.?/ xk 4?/ gy u`hot:

Eìkfo Dtgicoxy ^tk~kyoh Tgxoy

\boto xg rgdmo eìkfo:

Hkoy `kx oriooh Ty. 9?>->>> @EM

Orioohy Ty. 9?>->>> dux hkoy kx oriooh Ty. 8>>->>> <.?>/

Orioohy Ty. 8>>->>> dux hkoy kx oriooh Ty. ?>>->>> 7>.>>/

Orioohy Ty. ?>>->>> dux hkoy kx oriooh Ty. 1>>->>> 74.?>/

Orioohy Ty. 1>>->>> dux hkoy kx oriooh Ty. 2>>->>> 7?.>>/

Orioohy Ty. 2>>->>> dux hkoy kx oriooh Ty. 7 ->>>->>> 7<.?>/

Orioohy Ty. 7 ->>>->>> dux hkoy kx oriooh Ty. 7 -9>>->>> 47.>>/

Orioohy Ty. 7 -9>>->>> 4?.>>/

97

Y~oiegm Todgxoy

Xk Yoèkt Iexezo`y

G todgxo ka ?>/ ka xbo xgr ~ggdmo ey gmmk|oh xk yoèkt iexezo` |bk bgy gxxgeòh xbo glo ka 1> ogty kt gdkqo- ~tkqehoh bey xkxgm eìkfo orimuhe`lAXT eìkfo hkoy `kx oriooh Ty. 7->>>->>>.

Xk Xogiboty g`h Toyogtiboty

G autxbot todgxo ka ?>/ ey gmmk|oh xk g aumm xefo xogibot kt g toyogtibot- of~mkoh e` g `k` ~tkaex ohuigxek` kt toyogtib e`yxexuxek` toiklèzoh d gDkgth ka Ohuigxek` kt Belbot Ohuigxek` Ikffeyyek` eìmuhe`l Lkqot`fo`x xtgeè`l g`h toyogtib e`yxexuxek`.

Tgxoy ka Xgr akt Gyykiegxek` ka ôtyk`y "GK^%

Xbo tgxo ka xgr ef~kyoh k` xgrgdmo eìkfo ka g` Gyykiegxek` ka ôtyk`y "GK^% akt xbo Xgr Uogt 4>77 g`h k`|gth ybgmm do 4?/.

Feèfuf Xgr

Fe efuf xgr ey g~~ meigdmo xk g to yeho`x ikf~g `- GK^ g `h e`heqehugmy g x xbo tgxo ka 7/ ka xut`kqot ea xbo duy e oy y y uyxg e y mkyy oy .



94

Eìkfo Xgr

Tgxoy ka Xgr akt Ygmgteoh E`heqehugmy Xgr~goty

Xbo dgyei orof~xek` mefex akt ygmgteoh e`heqehugmy ey Ty. 9?>->>> g`h xbo qgte`l ymgd tgxoy tg`loy atkf 7.?/ xk 4>/ gto gy u`hot:

Eìkfo Dtgicoxy ^tk~kyoh Tgxoy

\boto xbo xgrgdmo eìkfo:

Hkoy `kx oriooh Ty. 9?>->>> @EM

Orioohy Ty. 9?>->>> dux hkoy kx oriooh Ty. 8>>->>> 7.?>/

Orioohy Ty. 8>>->>> dux hkoy kx oriooh Ty. 8?>->>> 4.?>/

Orioohy Ty. 8?>->>> dux hkoy kx oriooh Ty. ??>->>> 9.?>/

Orioohy Ty. ??>->>> dux hkoy kx oriooh Ty. 1?>->>> 8.?>/

Orioohy Ty. 1?>->>> dux hkoy kx oriooh Ty. <?>->>> 1.>>/

Orioohy Ty. <?>->>> dux hkoy kx oriooh Ty. 5>>->>> <.?>/

Orioohy Ty. 5>>->>> dux hkoy kx oriooh Ty. 7->?>->>> 5.>>/

Orioohy Ty. 7 ->?>->>> dux hkoy kx oriooh Ty. 7-4>>->>> 7>.>>/

Orioohy Ty. 7 -4>>->>> dux hkoy kx oriooh Ty. 7-8?>->>> 77.>>/

Orioohy Ty. 7 -8?>->>> dux hkoy kx oriooh Ty. 7-<>>->>> 74.?>/

Orioohy Ty. 7 -<>>->>> dux hkoy kx oriooh Ty. 7-5?>->>> 78.>>/

Orioohy Ty. 7 -5?>->>> dux hkoy kx oriooh Ty. 4-4?>->>> 7?.>>/

Orioohy Ty. 4 -4?>->>> dux hkoy kx oriooh Ty. 4-2?>->>> 71.>>/

Orioohy Ty. 4 -2?>->>> dux hkoy kx oriooh Ty. 9-??>->>> 7<.?>/

Orioohy Ty. 9 -??>->>> dux hkoy kx oriooh Ty. 8-??>->>> 72.?>/

Orioohy Ty. 8 -8?>->>> 4>.>>/



Xgr Bg`hdkkc 4>77

Eìkfo Xgr

99

Eìkfo Xgr

Fgtle`gm Xgr Tomeoa akt Ygmgteoh Xgr~goty

\boto xbo xkxgm eìkfo ka xbo xgr~got fgtle`gmm orioohy xbo fgrefuf ymgd mefex- xbo eìkfo xgr ~ggdmo ybgmm do xbo xgr ~ggdmo u~xk xbo fgrefufka xbo ymgd orioohoh ~muy xgr k` fgtle`gm gfku`x gy u`hot:

Eìkfo Dtgicox Fgtle`gm Xgrgdmo Gfku`x

\boto xkxgm eìkfo:

Hkoy `kx oriooh Ty. ??>->>> 4>/

Hkoy `kx oriooh Ty. 7 ->?>->>> 9>/

Hkoy `kx oriooh Ty. 4 -4?>->>> 8>/

Hkoy `kx oriooh Ty. 8 -??>->>> ?>/

Orioohy Ty. 8-??>->>> 1>/

Xgr k` To`xgm Eìkfo

E` igyo ka `k`&ikt~ktgxo xgr~goty:

Ltkyy Gfku`x ka To x Tgxo ka Xgr

\boto xbo ltkyy gfku`x ka to`x:

Hkoy kx oriooh Ty. 7 ? > -> > > @em

Orioohy Ty . 7 ? > -> > > d u x h k oy `k x oriooh Ty . 8 > > -> > > ? .> > / k a xbo l tk y y gfk u `x oriooh e l Ty . 7 ? > -> > >

Orioohy Ty. 8>>->>> dux hkoy `kx oriooh Ty. 7 ->>>->>> Ty. 74 -?>> ~ muy < .?>/ ka xbo ltkyy gfku`x oriooh e l Ty. 8>>->>>

Orioohy Ty . 7 -> > > -> > > Ty . ? < -? > > ~muy 7 > .> > / ka xbo ltkyy gfku`x orioohe l Ty. 7 -> > > -> > >



98

Eìkfo Xgr

Ltkyy Gfku`x ka To x Tgxo ka Xgr

\boto xbo ltkyy gfku`x ka to`x:

Hkoy `kx oriooh Ty. 8> >->>> ?.>>/ ka xbo ltkyy gfku`x ka to`x

Orioohy Ty . 8>> - >>> du x hkoy `k x oriooh Ty . 7 ->>> - >>> Ty . 4> - ?>> ~muy < .?>/ ka xbo l tky y gfku`x orioohe l Ty . 8>> - >>>

Orioohy Ty . 7 ->>> ->>> Ty. 1 ? ->>> ~muy 7> .>>/ ka xbo ltkyy gfku`x orioohe l Ty . 7 ->>> ->>>

Gmmk|gìoy g`h Xgr Itohex

Yoixek` ^gtxeiumgty Ikìoyyek` Fgrefuf Mefex

1 > Zg cg x Yx tg elbx e ikfo hohuix ek` @+ G

1 7 Ib g t exg d mo Hk ` g x ek ` Yxtgelbx e ikfo Mk|ot ka gfku`x ka hk`gxek`y kt:h oh uixek ` + Xg r ito hex 9 > / k a xg rg dmo e ik fo e ig yo k a e heqeh ug m g `h GK^

4>/ ka xgrgdmo eìkfo e` igyo ka ikf~g`

1 4 E` qo y xf o ` x e` Yb g to y Xgr itohex Mk|ot ka:g`h E yutgìo xkxgm ikyx ka giwuete l ybgtoy

7>.>>/ ka xgrgdmo eìkfoTy. 9>> ->>> ~o t g`ùf

1 9 G~ ~ tk qo h o ` y ek ` Au ` h Xgr itohex Mk|ot ka:xkxgm ik`xteduxek` kt ~tofeuf ~geh d e`heqehugm4>.>>/ ka xgrgdmo eìkfoTy. ?>> ->>> ~o t g`ùf

1 8 ^tkaex k` Hodx kt Ybgto Xgr itohex Mk|ot ka:xkxgm ~tkaex ~geh?>.>>/ ka xkxgm eìkfoTy. <?>->>> ~ot g`ùf ik`xteduxek` ka fgtc u~ k`bkuyo mkg`

1?G Ea 5>/ ka ygmoy d xbo Xgr itohex 4.?>/ ka xgr ~ggdmofgùagixutot gto fgho xk

ygmoy xgr toleyxotoh ~ otyk`y

1?D Dgmgìe l- fkhotèzgxek` Xgr itohex 7>.>>/ ka xgr ~ggdmog`h to~mgiofo`x ka ~mg`x !fgibeòt atkf Jum 7- 4>7>xk Juò 9>- 4>7?

1?I O`meyxe l g ikf~g` k` Xgr itohex 7?.>> / ka xgr ~ggdmoyxkic oribg`lo

1?H Owuex E qoyxfo`x Xgr itohex Owugm xk 7>>/ xgr ~ggdmo

E` Igyo ka Ikt~ktgxo Xgr~goty





91

Eìkfo Xgr

Xbeth Yibohumo "^gtx E%Xgr Ho~toiegxek` Tgxoy

Hoyite~xek` Tgxo

Duemhe l "gmm x~oy% 7>/

Autèxuto "eìmuhe`l aexxe`ly% 7? /Fgibeòt g`h ~mg`x "`k x kxbo t|eyo y~o ieaeoh%Fkxkt qobeimoy* "gmm x~oy%Ybe~y- xoibèigm kt ~tkaoyy ek`g m dkkcy

Ik f~ uxo t bg th|g to e imuh e l ~te xo t- fk exk t g `h g mmeo h exo fy 9 >/Fgibeòt g`h owue~fo`x u yo h e` fgùagixute`l ka E.X. ~tkh uixyGetitgax g`h g otk o`leòy

Domk| ltku`h e yxgmmgxek`y 7>>/

Kaaybkto ~mgxaktf g`h ~tkhuixek` e yxgmmgxek`y 4>/

G tgf~ duemx xk ~tkqeho giioyy xk ~otyk` |exb heygdemexeoy- 7>>/`kx orioohe`l Ty. 4?>->>> ogib

*Qgmuo ka ~gyyo`lot qobeimoy ey toyxteixoh u~xk Ty. 7.?> femmek` akt ho~toiegxek` ~ut~kyoy.

Xbeth Yibohumo "^gtx EE%

Ho~toiegxek` Gmmk|gìo

Hoyite~xek` Yoixek` Tgxo

E exegm gmmk|gìo 49 ?>/

Aetyx ogt gmmk|gìo 49G 5>/

Aetyx ogt gmmk|gìo 49D 5>/"e` igyo ka gmxot`gxo oòtl ~tkjoixy%



Xgr Bg`hdkkc 4>77

9<

Eìkfo Xgr

ô`gmxeoy

Hoagumx Tgxo ka ô gmx

Agemuto xk aemo g` toxut` ka e ikfo >.7/ ka xgr ~ggdmo ~ot hg yudjoix xk fe efufTy. ? ->> > ! fgrefuf 4? / ka xgr ~ggdmo

Agemuto xk ~g g` xgr "kxbot xbg` g ~o`gmx%

E igyo ka aetyx hoagumx ?/ ka xbo gfku`x ka xgr k` hoagumxE igyo ka yoik`h hoagumx ghhexek`gm ~o`gmx 4?/ ka xbo gfku`x ka xgr k` hoagumxE igyo ka xbeth g`h yudyowuo`x hoagumxy ghhex ek`gm ~o`gmx ?>/ ka xbo gfku`x ka xgr k` hoagumx

Ikìog mfo`x ka e ikfo kt autèybe l ka Gfku`x owug m xk xgr ykul bx xk do oqgho h d ikìog mfo`x

e e giiutgxo ~gtxeiumgty ka e ikfo kt autèybe l ka e giiutgxo ~gtxeiumgty

Agemuto xk fge`xge toikthy Ty. 7> ->> > kt ?/ ka xbo gfku`x ka xgr k` e ikfo

|beiboqot ey belb

@k` ikf~megìo ka `kxeio eyyuoh akt aeme`l ka

|og mxb y xgxofo `x kt kdxgeè`l e aktfgxek` kt oqehoìo :

E igyo ka aetyx hoagumx Ty. 4 ->>>E igyo ka yoik`h hoagumx Ty. ? ->>>E igyo ka xbeth g`h yudyowuo`x hoagumxy Ty. 7>->>>

Fgce l ka agmyo kt feymoghe`l yxg xofo`x Ty. 4? ->> > kt 7> >/ ka xbo gfku`x ka xgr ybk tx agmm-|beiboqot ey belbot

Ag emuto xk leqo `k xeio ka h ey ik xe ug xek` ka d uy e o yy @kx o rio oh e l xbo g fku`x k a xg r ~g g dmod xbo ~otyk`

Ag emuto xk leqo `kxeio d mewuehg xkt ka bey g~~ke xfo x @kx o rio ohe l Ty .7 >-> >>

ô`gmx akt kdyxtuixek` Ty. 4?->>> kt 7>>/ ka xbo xgr e qkmqoh- |beiboqot ey belb

Agemuto xk

ikmmoix xgrhohuix xgrho~kyex xgr hohuixoh kt ikmmoixoh

CEDKT ~muy 9/ ~ot wugtxot ka gfku`x ka hoagumx

~g xgr orimuhe`l ghqgìo xgr~g g` ~o`gmx~g g` kxbot gfku`x ka xgr u`hotxbo Eìkfo Xgr Mg|~g ghqgìo xgr

Ghhexe k`gm Xgr







Ygmoy Xgr

Ygmoy Xgr G~~meigde mex

Ygmoy Xgr ey g ~~meigdmo g x xbo tgxo ka 71/ k` xbo akmmk|e l:

Fgùagixutoty kt ~tkhuioty

Toxgemoty

Ef~ktxoty

Or~ktxoty

\bkmoyg moty "eìmuhe`l h og mot%

Heyxteduxkty

Aeme`l ka Ygmoy Xgr Toxut`

Xbo ygmoy xgr toxut` ey xk do aemoh |exbe` 7? hgy atkf xbo imkyo ka fk`xb d xbo toleyxotoh ~otyk`y

Ygmoy Xgr Toleyxtgx ek` X btoybkmh

Ygmoy XgrOrof~x u+y 7 9

Fgùagixutoty kt ^tkhuiotyEf~ktxoty g `h

Or~ktxoty

\bkmoygmoty"eìmuhe`l Hog moty %

g`h Heyxteduxkty

_~ xkTy. ? ->>> ->>>

Fgce`l Xgrgd mo Yu~~ m

G`ùgm Xut`kqot ka Xgrgdmo Yu~~m

Ygmoy Xgr

Fkto xbg`Ty. ? ->>> ->>>

Ygmoy Xgr

8>

Loòtgm Ygmoy Xgr N 71/

Fk`xbm Aeme`l ka Toxut`

E`~ux Xgr Imgefgdmo Glg e`yx Kux~ ux Xgr





Ig~exgm Qgmuo Xgr

84

Ig~exgm Qgmuo Xgr "IQX%

Iotxeaeigxoy + E`yxtufo`xy ka Tohoofgdmo Ig~exgm

Ig~exgm Qgmuo Xgr ey moqeoh k` xbo xtg`y gixek`y k a iotxeaeigxo y kt g` e`yxtufo`x k a tohoo fgdmo ig~ exgm gy u`ho t:

ûtibgyo Tgxo ka IQX Ikmmoixoh d

Fkhgtgdg io txeaeig xo y kt g` > .> 4 / ka ~utibg yo qg muo Toley xo toh Yxkic Oribg`loe`yxtufo`x ka tohoofgdmo ig~exgm

IQX k` Togm Oyxgxo Xtg`ygixek`y

Ig~exgm Qgmuo Xgr ey moqegdmo k` xbo to gm oyxg xo xtg `yg ixek`y ka ygmo g` h ~u tibgy o e` xbo akmmk|e l fg `òt:

@gxuto ka Xtg`ygixek` Tgxo ka IQX

Toyeho`xegm effkqgdmo ~tk~otx "kxbot xbg` amgxy%yexugxoh e` utdg` gtog- fogyute`l gxmogyx ?>> ywugto gthy kt kò cg`gm |beiboqot ey moyy

\boto xbo qg muo k a Effkqgd mo ~t k~o tx ey toikthoh 8 / ka x bo toikthoh qg muo

\boto xbo qgmuo ka effkqgdmo ~tk~otx ey `kx toikthoh Ty.7>> ~ot ywugto gth ka xbo mg`hoh gtog

\boto xbo effkqgdmo ~tk~otx ey g ik`yxtuixoh ~tk~otx Ty.7> ~ot ywugto aoox ka xbo ik`yxtuixohgtog e gh hexek` xk xbo qgmuo |ktcoh kux g dkqo

Ikffotiegm effkqgdmo ka g` yezo yexugxoh e` utdg` gtog

\boto xbo qg muo k a effkqgd mo ~ tk~ot x ey toikthoh 8 / ka x bo toikthoh qg muo

\boto xbo qgmuo ka effkqgdmo ~tk~otx ey `kx toikthoh Ty.7>> ~ot ywugto aoox ka xbo mg`hoh gtog

\boto xbo effkqgdmo ~tk~otx ey g ik`yxtuixoh Ty.7> ~ot ywug to aoox ka xbo ik`yxtuixohgtog e ~tk~ otx ghhexek` xk xbo qgmuo |ktcohkux gdkqo

Toyeho`xegm amgxy

\boto xbo qg muo k a effkqgd mo ~ tk~ot x ey toikthoh 8 / ka x bo toikthoh qg muo

\boto xbo qgmuo ka effkqgdmo ~tk~otx ey `kx toikthoh Ty.7>> ~ot ywugto aoox ka xbo ikqotoh gtog



Xgr Bg`hdkkc 4>77

@kxoy:



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CroweHorwathTax Handbook 2011-2012