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RCNC_@GTMF HATM [@GEHMUMGED@GM[ HC[CFMTMG

SRT. RS[HC[NM[ HCKMNMTMG [@GEHMUMGE STM_M @Lmimg Mi`mgymge tcip. ( 23:? ) ;;254;=

[ @ G E H M U M GE

HC_MGEHM MKSMG

HCE@MTMG R_AIMG@[

=. RCGDMFSISMG

Dmimn rmgehm pcncrmtmmg pcimymgmg hcscfmtmg dmg pcno`gmmg hcscfmtmg nmsymrmhmt

tcimf d`omgeg !shcsnms. !shcsnms mdmimf g`t pcimhsmgm tchg`s d`gms hcscfmtmg

hmopmtcg " h#tm ymge ocrtmgeege$m%mo ncgycicgeemrmhmg pcnomgegmg hcscfmtmg d`

smt %`imymf hcr$m tcrtcgt. !shcsnms ncrpmhmg $ge t#nomh tcrdcpmg dmimn

pcnomgegmg hcscfmtmg& ncnpgym` pcrmg 'hp ocsmr dmimn pmym ncg'mpm` t$mg

pcnomgegmg hcscfmtmg. mimf smt pmym pcnomgegmg hcscfmtmg ymge d`scicgeemrmhmg

#icf pshcsnms mdmimf o`gm pmym hcscfmtmg ome` imgs`m.

mimf smt dmnpmh pcnomgegmg hcscfmtmg mdmimf ncg`gehmtgym nr fmrmpmg f`dp

%mht imf`r ymge ocrmh`omt ncg`gehmtgym $nimf img$t s`m dcgemg ocromem` nmsmimf dmg

hcotfmg ome` img$t s`m d` o`dmge hcscfmtmg.

?. IMTM_ OCIMHMGE

!r#ermn pcgeci#immg pcgymh t r#g`s (!*+,M-) mdmimf smt s`stcn pcimymgmg

hcscfmtmg dmg pcgdchmtmg pr#mht`/ ymge d`imhsmgmhmg sc'mrm `gtcerms` ymge nci`omthmg

pcscrtm &!!&dmg !. !L cscfmtmg dmimn rmgehm pcnci`fmrmmg hcscfmtmg ome` pcscrtm

!L cscfmtmg ymge ncgymgdmge pcgymh`t hr#g`s gth ncg'mpm` hmi`tms f`dp ymge

#pt`nmi .

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mimf smt pcgymh`tohr#g`s mdmimf pcgymh`t D`moctcs ci`ts (D) .D` gd#gcs`m =5

$tm #rmge pcgymgdmge D. D`smnp`ge `t fms`i !.M tmfg ?226?220 ymge

d`imhhmg hcpmdm = $tm pcscrtm &d`dctchs` 4< pcscrtm ocr`s`h# t`gee` pcgymgdmge D

(!L.?220)

Dmimn pcgeci#immg pcgymh`t tcrscot &d#htcr&pcrm%mt&mfi` e`8` scrtm tcgmem hcscfmtmg

im`g& pcrmg pms`cg dmg hcimrem ncg$md` smgemt pcgt`ge. dhms` hcpmdm pms`cg dmg hcimrem

gth ncnmfmn` ico`f $mf tcgtmge pcgymh`t D &pcg'cemfmg dmg pcgmtmimhsmgmmg mhmg

smgemt ncnomgt ncg`gehmthmg hcnmgd`r`mg ncrchm.

;. Tulumg

m. $mg nn

crscicgeemrmgym pcimymgmg hcscfmtmg ymge pr`nm gth pcgymh`t D

o. $mg hfss

6 cg`gehmthmg hcsmdmrmg pmrm pcscrtm pr#img`s gth ncno`gm hcscfmtmg sc'mrm

nmgd`r`.

6 cg`gehmthmg hcnmnpmg dmg pcrmg scrtm hcimrem scrtm imgs`m dmimn ncgemtms`

nmsmimf hcscfmtmg imgs`m

4. Hcem!mg R"#"# $mg %g&mg #cem!mg

9MM- *-M- 9MM-!r#img`s =. !cgyifmg cscfmg

?. !cncr`hsmmg stmts hcscfmtmg pcscrtm

;. cgmn !r#img`s

4. g$gemg rnmf ( f#nc >`s t)

'. NCTADC DMG KM_M NCIMH[MGMHMG HCE@MTMG

3.= ct#dc !cimhsmgmmg

6 !cgyifmg 7 'crmnmf& d`shs` tmgym $m%mo&icm/ict dmg or#sr

6 !cncr`hsmmg stmts hcscfmtmg pcscrtm 1 pcncr`hsmmg D&imo scdcrfmgm

6 cgmn !r#img`s

6 B#nc >`s`t 7 tmtmp nhm.

3.? mrm !cimhsmgmmg

m. !cgyifmg

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6 ce`mtmg pcgyifmg pcscrtm pr#img`s mdmimf pmym ncnocr`hmg `g/#rnms hcpmdm

pcscrtm dmimn pmym pcg`gehmtmg hcnmnpmg dmg hcnmgd`r`mg ncrchm dmimn

ncnci`fmrm hcscfmtmg ncrchm.

6 ce`mtmg pcgyifmg d imhhmg dcgemg 'mrm ncgymnpm`hmg `g/#rnms` ncimi`

nct#dc 'crmnmf& d`shs` mtm tmgym $m%mo dmg pcnocr`mg or#sr scrtm icm/ict.

6 ce`mtmg pcgyifmg d`imhhmg pmdm smmt pcimhsmgmmg hce`mtmg p#symgd imgs`m.

o. !cncr`hsmmg stmts hcscfmtmg

!cncr`hsmmg stmts hcscfmtmg pcscrtm pr#img`s dcgemg ncimhhmg pcncr`hsmmg

tchmgmg dmrmf &pcncr`hsmmg hmdmr eim dmrmf ( 9D ) &scrtm h#gsci`ge hcscfmtmg

spcrt` h#gsci`ge pcgymh`t dmg h#gsci`ge e`8` ome` pcscrtm.

'. cgmn pr#img`s

d. B#nc >`s`t

6 B#nc >`s t mdmimf pmym hcscfmtmg ome` pcscrtm pr#img`s ocrpm hg$gemg rnmf

hcpmdm pcscrtm pr#img`s ymge ncn`i`h` nmsmimf rcs`h# hcscfmtmg .

6 B#nc >`s t ncrpmhmg hce`mtmg pcno`gmmg hcscfmtmg ome` pcscrtm pr#img`s dcgemg

ncocr`hmg imymgmg hcscfmtmg dmimn pmym ncg`gehmthmg hcnmgd`r`mg imgs`m gth

ncg$mem hcscfmtmg ncrchm dcgemg ncnocr`hmg pcgyifmg &h#gsci`ge scrtm

pcncr`hsmmg hcscfmtmg.

(. [M[M_MG DMG R@FMH TC_HM@T

msmrmg 1

6 ci#np#h pcscrtm (hio) pr#img`s d` ! !shcsnms `gehm%mge tmrm

6

!`fmh tcrhm`t

6 !L cscfmtmg

6 D#htcr 6 !crm%mt " `dmg

6 !ctems e`8` !shcsnms

6 !ctems imo" mgmi s pshcsnms

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). *MDUMI RCIMH[MGMMG HCE@MTMG

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ce`mtmg Lmg co mr Mpr c` Lg` Li`

Met cpt +ht -#> Dcs

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ctcrmgemg7 ce`mtmg rt`g sct`mp oimg

+. C,MISM[@ RCGKMTMTMG- RCIMH[MGMMG HCE@MTMG DMG RCIMRA_MG

m. h !cnmgtmmg cscfmtmg !cscrtm !r#img`so. *ce`stcr pcg'mtmtmg fms`i hce`mtmg !r#img`s