'ffis+e+wrrfuer*gom*

qrm Urrcrn (fccl gls td.-c) + nsur

fu ^qgca^x.cifi^S.z-^zz-e*eqc

wre / rr fr. 8. M. frci'd

3o-05-2oor."

qfu{*qin

'U*etr€/SV o o f 2 o t 3 - 2 o t s."

us[rtEr

(qflqnq)

uTk*,ntmrnra

xci6 rnrl

irq$, gm.sn, frqifi zs w{0 2020 -rn qi e, uifi te4t

ffifuo oq (oil-{n-fr) fdrrr.r

dTri4-q, Til{ft ^qtFT,*rT rrqg{ Gi-eEr rrn

oreET ^qrn,ftflo z+ qvqft zozo

cTBW-{r

ffi-qrfi gF 1o-11/202o/qT.q.(sTq)/qrq(6)- E-ffi-slB srmorfi erfuFqq, rors (muro z qq

tets) o1 ^qxr.62^qfrw-qm (z) d q's (s), (€), @, ("1 ye F) HRr u-en yrhilqt o) qdiT fr -rt Eq

eqT sI$ rs d 3teqtft{ {rcrr ilqiT, 1ril{ggr E-dsq.d fdA$ cfff ftq-c, 1ee6 it ftq66- 3iq H-{di

o-Eor B, sTQrfd :-

fiYiqq

BEil frqqi t ^'-

(1) EfTrE fuffi qk{r ftqq tggo d trm s d Bq ftqq r d qo-s (e) d terrt qt ftqrgsg rs-€ (e)

sft-*enE-o fuqy ^qrl^qerio:-

(e)^y.w.ro ^(sErqfi-df6r ft-il{ur-ftzfTq Grj-{fu) :- T6 erg-f,fu d-q-d 6frgq-6 s}c ffi{T orqTtyn

fuft|s, vogv d fu +t r ergsfrqrft frt+ cF{iT oT ,rqsi"r gq.\ry.1go q7; gq.ge.ros d qrtqq d

dq-e sq florit nen ffii or ^qrcrilTQ.{rt"r. q) mqq n a uh.ro q-e-gf, d r-w.\'dro ,Esftrrt, G.

\rd.1o@ w vs.w.1otc aRI ^qrcr{Urfrrt Ti fuffi ^qk{Ido a}

€e ^qr#.ToTfrtqc

fufr|s ^gRIffidd Ikt, g"-Vy.S17 olQrsr gs'.t'cr.e ergafutnft d frfu-d o-id.n r er-grmtnt

gEqT ^q-{flR96 t 3TB6 r?rnJ/fudT fr fdffi qkr or q"sR"T \ii fufiq 6-{r rrdrT I

(z) ^qrsqgs'.gf,.io d teffi w, ftq[gsR nftq srsq gs'.vdlo qfu{Qrfuf, fuqr qd, qarifl,_

qrs,q gs.gm. 10

e-flqo.-df o-r fuosor-fuT'T Glgsrfr

E-fr-s'lE fdffi ck<t ftqq, tggo d ftqq-8 d e-q-ftqq (r) d q-s (e) d or?fi-{ oe+r ergafu

sfrs-mssc u-o er-gafu EfrR-qE r}c ffii{ olqtkn fufres oi ftitcfr qEtr d ailo fufi-q + fifu

fu ^fl-n^fr^,T{^q-gq+^frsFfd

........irr{

............ftr& ii furd ci-5-f,K ^qftsq+ ....... ...

a-o \rfl{gm ftq ^yrdTd cTq$-{ rut gv rft-qf, et qrfi t;-

281

Bffisirduqrd, frqi* zsq-c*fr zozo

Yrd

(1) erpmtnt snT {s 3r-J{fu d q*{, frffi qfu{r A A-sd v{ crqq=it (d-qffi) qr ilo\ii of qR-n

im BqrFI, rro-gl-qur defl rErq 6-{FIr uryfi, d frffi +fr gs'.gdroo gi Vs'.gd.1oq ergafutnft fm

lTwrfud fu-qr rrqr d oen ftil-{d Eru-s,/d-qw Vc Mi d ftqq-g + 3iir.fd oTg6rfi c[rgffi"ErrT 3rj+Ro

\d f$-q-d Elt

(z) ^q-ggfrqrfrfrffi cfuqr or fl+m-q a-q-d Efrurr ee qrdtrq orqTtcrc fufr}s gm r{qrfuo

qfu{r g{T=il,/gq..gi{.7 gs ys.gd.B er-r{fuqTM o) fuE ffi ti gs'.gd.1o.D qti gw.ga.rou

3r5_f,futTRrfi t ovd'n r

(3) s-fsftqn-+., gw.\E.1oo G gq'.gf,.roq gm fuM qfu{ d 6q 6uffi-o frffiaT qr frf,f, EiE

zF-{i srA d-ffir t E-#sr-d tw ffis olqltqq ftfr}s d ricifuf, rfsldl fr qu-€T{ur gs fffiq tg

erqro gi ^qftq-f,{o-c-d ^qrgT$ frffi qk{ d qo-€r{q 61 ftrf7ur ot n r

(4) 3rjgftqTro, gw.gd.1oo. gs gs'.ga.1oq gm o-fi-sqq qr.'q ffiq q;rqitym frfu& d sfBa

'ffi ^fr^f{ffi^cfu{r^oT^qusnvr,^frfufaT^{qr qiaa}^dE^o.-{i^{qr& dtc-f,r}ErsT ffffi ^qfusr^or^enqn\'.i

cfuffi ^qenRrfr,frFf, of u$ ur+ro fifl, qRr6-{ qts gs qrw gm. grrdr-{ di d q-c"rq o-{qr

uilgqr I

(s) ^ er5uttnt, d*o-".qEry -"R* t fr o.rA-qn or r{srem o.'tqr, sTmorft oTrgffi of frfud ii Td

q-gcfr d fd-{r, qfutri fr ot{ qfuq*fq qr qMq r€l fu-qr qr\'fl |

(o) or-Jgfrqrro EqK fuffi cfu{ at glfu, 66 si fu#s o-r etird 3r-orcIl-{ 1d qrqrrsR (d-{-d

qrgo) s& dqr kc-qfrk{ u-do qq'Tm.loo \Er gs'.\ry.1oq or5qfrqrro €i-gsri ritnfud ot'n t

(z)

3r-gsftrtffi, orr{fu of srqrq erd +t crs Fqto 2, 10, 14, 16, 2s, za, zt \q sz o} dsfi{ ctE

qqq+ crd t elwq 6}qr r

srfdfttrTro, erggw qfrw ^qfuro qED.W.ro o qti g$.\rd.1o s ol dsril{ *ietft snq{ir5. fttqr

t E-drTl

(e) 5 ergafu *1 ftffi e[d qr E-fr-s.I6 err*orft orfuft=qq rgrs d fud] srqrT ererqr ssd sretq

qqrq rK ftffi mqq d y*^ orrqorft ^engfi g:m urft ffi T$ fu-{ft er-iyr q{, q-6 q-g-afu, ergflq-{

oIffi ENI v<E ^qrFr.ifuo o1 qr sdrft r

H@'

3Tr++-rO eTrgsr

ude=1a, vr+gq

erjqfi-r

fuflq

ergsw ^qR-flqd ffi

stN

Efuur

qltqq

sffiffit'-

(1) EfrTT.d f{ffi ck{ ftqq tggo d nqq a d g.q frqq r d qo-e (e-r) d rar-q qr ftqrgqn qo-s

(e-t) sft-{QTIn-f, fuqr Brd oarfq :-

F.,J ^qTq.,1oo^(vrw^d^er6r^ftff-6⁶¹⁶1Fff.(to-e/lre) ^{\'s w.ra.o(o)}^sj-ff,tu^d^qeft{^ftffr

Ftt ts" ^(E^{z-ry) g}^qo-g*q!s ^eqq^igts'q ^q-gntul^:-^q6^3rg5d

"frsrq-6 ^d^e.f,r^ftffid

f{ffi ^qfusI^qs{l-q d q.5.Td.s(o) frtq etir-d-q-{-$ fiJ5fur1o grrl ffi ck{I oT ,i"€rrrT gs ertm.

frT" tg nro of urtft r 3ljaftqrr6 qkn oT rfr6"r q*.g-..,o erg_{frqTro A ri<Tq qRet fr fi os

s-dqr ua ergafu..sc rQrrT ri a ^qril,ft,qgi qq.ver.1o eqafu #.t-qTq dl er5ltkux-o dqd B-{

ilrsTqrqq=jl (ffii).at f{trft ck{r oT ftqqrgqx L qqs-fiw /\@ or r{srq *t a q{arq q!-srivr

ot r, "il ftqq e d ffo oTr*orfr engffi ^-ElrT^qfie-dd r q-ghqrgo, q-rsRf, ck{r # fr-sq

EfrRrE €d rrdtrq o.rqTtcrq ftfu}c gM $qrfuf, qRn go-+,/gw.gdz 3TaEr q$.\d.a ergefuurro

oifro-qs$.nr

Bfrrrd{rdqd, ftqim ztwt+ft zozo

2E2 (t)

(z) Hsq (s'.gei.too d *enc w, frqrgqn q-ftq qrgq gs..\re{.1gtr cft-en-fud fuqr .,1ri, e,Tarf( :_

v-t,q d ^q-6rfrFfr frffi rn*, fffi',,H$#f**e(6) orlntu d er$-{ ftHd

fuefi ^qfu{r(foe,zqrce) d r+"cr.T \q e-qlq ig'"ilEiT 3rJ-srfr

E-fr-€".i6 fuffi qfuiT ftqq, tsso d ftqq-s d Bq-ftqq (r) d so-e (e-r) d cretq alrr

o-rafu cfi-fl Er}

..:....1- (eieffi ............ u.rs qrr) q""-, Td fi a urrd- fu-qr w

ffiilig1y*.ffi................'...'...$*"*ffi

rilqrq qRqr +i furd qg^{w qM t fdffi qfun or efo fu#q 6Ti e . . . __.._ ..... t ....................

............ n?F d ft\ ffifuc yrd + 3TqEfl-{ rufr gs vil{srcr rfiqd athi t ;-

q-tr

(i) ^ erg_+mtnt sTq-fr snqc{o-f,BTt ol enqn qr vq d qw.gm.s(6) trts q}d-d qc ai-rsrkl

q-gsfrqTRd d qn-+rc ol e-rr o.tfir

(z) 3q IgEfu.d eftfl-{ d-{f, s-€ rTqq-r} (ffi) opn Ere srfi frffi qfus or qo-snur fuqr

qrv'nd Efrsro d erfl frfttro dpdr frncr-{E lerE-dq'A .r$ t *ir + + fr"qi d Aqq s d 3r.fl-{

sil-{orfr WT, E-frErE d crs ifrffie.r B qr n--,q t odQ qw.vm.e(o) ef* d.- *g *grmf

d e-oq rffiqn dr

(o) . ^or5amnm, <rq d erEr frffin -Fy yu qraq- t \ssd,n(o) @Os +d-d q-G s-5-aful d

eif,'fd ftffid qft$ dffi

d^s-Erq ts frffiilr. Eo.r{ at ergffi'r;;, "*, t efq{ (q-Erq ({)

Eifle.r6 dc fl-dtr r flqTtqTq ftft)s o1 rgo ot n r

(+) . ergumirt, ercfl 6m' d-q-d E-fi-s,t6 rlc qrdtrq oTqTfpTr ftfu|s gm iiqrfufl qp-*,

So-rc),/qm.q-c{.2 ^gsvs'.gd.e ^er5vfrwRrfiof A fuo.-q o.tn r

co fti:ft ^qfuror qu-snq frFa enqro fis/GTrerorfi gtrF sTeror ordesnffir Eq-A FFdg@),

fsr fr dq E), d r+Erq +i A qrarf, 6t.rr r

G). ^ ^ ^er5attnt,^enqrf,frd ^.r$*o d ^qS3r-gsrq-, ep+r ftqo ufuo er-gm-r t qfutfltrd ot n aeTr

v€ ftfrqT"ro-df crffit d vqm u-qo otm r

(?) fud, rq, qr$, fu-{, se{, +qr sTrR d sd (orefl sru:€ qrsu/qFrq*rr (++a ar5o) etrr

$.* "^*r.*

(+nn qrf,q srilq) qsturd sq t *+ # ,edr t C qst t i*_g* *

fu-S ^qrgi

(e) . . er5{mutt, $t sn d qtu +t qs ffit d fuqft Tm enqnr:rq oil{ ds, rriq.q{ of gr;q

ffi-i d fu frffi cfrrr d ^q-d-s€n grn utu+mr ft-+o) utfu I

(9) ^ erg-f,frqrfr, drd E-fr-q.r-d r+c ffifl oTqTfer'l frfu}c d rilEiq qfrw 3rf,dd d-q-d rilflq

t 6 6rt-+r-i or e-qroc zntr, GTrq-orfi eTrgffi @t frfuf, fr Ed 3r5qft d fr*, ,pgq t ai-S qfrtu*t q,

qMq r€l fu-qr wwn

(,3) rueftTft, enqs of ,rS, g-o of .r{ G ft-F-q of .r$ wrw fuffi qfu{ oT qFp=tqR

FqE-qtS-o) ^apl^ilo-a^orrh'R.rr{sS A-q fcc_sfrfu{ r{En-R.-d stqrr

(rr) er5+mm,3r-r{fu fr sqs yrd sfr erd qrqro 2, 10, 14, 16,2s, za, zt @ sz d frsm-r *s

wqw crd t enqq S.n r

(tz) or-t{frqrio, y.F..\q.to or-i-{frtri-6 (E-fi-s.rd r}c ffi{{ orqTtqTq frfres) am qkn d

lTU-sNUr 4-nufno eroT7ft{vt t fre-q r&n I

(lr) q-{ er-jgfu of ffi crd qr E-frErE eTrqf,rfi sTfufrqq 1e15 qT BHd sr$-{ s-{q qq frffi ftqq

d sq-+T^orrd-+iff^GTrgfi gnr qrfi frrt .rn frrfi or-iqT * * *i w, ua er5vfu, .Igrirq qffi gm

T{E ^qrfufuf, of qr sd,ft I

oTr*f,rft eTrgw

u-fr-w-a, ^qugi

ftnia ^:

282 0l

EfuElrqrd, frqi6 zsqrrft zozo

eqqfr-r

fil+gur

3i-lsw ^qRwd €lr(

g-N

Ef,Sq

qliqc

Bffi ftqqJ ^q^'-

(t) ufre=ig fuffi ^qtrtrftqq rggo d ft-qq e d sq ftqq r d so-e (e-z) d q:arq c-fi-{ qo-s (z-s)

e,r-d:Tenfuf, fuqr ^qrioeilq ,-

(e-s) gs.\'d.rorr :-(vrw t qq.Td.s erggfu d' qtfi-{ ffi.r et T$ fdi:ft qfuir (fue7qr5; 6

Iy{rT ^{Tq u-{rq}^fgt<tr ^srg_{fu)^:-^?:16^er-g_sfu^Efrsr.d^{ruq^d^gs.\'d.e^{or-g_51fuqT.6}^gm^ftffi(

qRvr or qrcrt'r rs eir6 ff*3 fu q-{fl a1 oii,ft r ue ergak yrw d wS qw..{E.s ugafttrnof o\

I^e.o-y1o^urw ^frrql^qril^31M^dr.rrt ^eqafrun-o^qF+{fl rirr6ur ^gs..gd.1o3l_Jsfu-r-iE. d ^ri-flq

cReir fr 6 oq sd.rTt w ergafu s-c erq fr fr ril-nft, q6i w.t'd.ro or-$m d .ilEm elr

orgl{fuqRo' dqd vq fl-u-sTqrcc=jf (ffiD ot ftq qkn or frqmgsr{ tq HqK +tu7go or

q-{rq^+i d crqq^,ro-snq otfl, d qqq d A offid eTr+orft 3ngffi-gm q_fr-qd dr Gr-5-{frqTi-6,

q!-slRf, cfutr oT fufi-q EfruTd r+c qrdfu r orqikTq fufr}s gm *iqrfua eeu go67gs.gd.7

sTerqr $D.qc{.s 3rg$fuqr{o. of fr o-t ^q-d-rrTI

(z) srsq gs.\ry.ioo d ^qy-qrd;rftq qrsq gs'.gd.1otE sft-rQfifud fufl qri, oerfq ,-

ql-sq gw.\rd 10 EI

.rrw +i gw.gd.e GrJ-{fu d ertfl-{ ffi{ of T{ frffi qktr (fue /q@) fr qu-srgq gq

s-Eiq tg 'i-{H 3;Jsft

6frrm-6 ldM ^qFqrftqq, rggo d ftqq-8 d Bq-ftqq (r) d so-s (e-z) d srrftc oedr

q-rafu qts^ror$

..,...J.- (snflfr ............ sqi ^qrd)fuso.r Td +i fr grrf,rc ft-qr w

ffiilig1y*.:ff.......,......ifu,".*ffi

fi{rr ^qtrs{^tifurn q5,sw qmi t fdffi ^qfutror *o fr-sq o-{i tg

t ......................

............ n-.D d ftq ffifuT erdi d eTqEft{ rafr gq 6-qd o1 Erfr {,-

q-d

(1) - ol-fafurfr en-ft etrqcrfi-drcTt e) d{d Ezi d *nrslffi at fuM qkr or qw.1'd.g [+ild

q-ir{ e-5_{fu}) or-fflfu d ci-f,rif, clw o-{, Xm ot n r

(z) {t+ erg5fu d st$-{ d-{d s€ ilqq-:\ (ffii) aen sis u.r6 ftffi qksr or qrsr{q qs e-{rq

fu-qr ^qr\'.nvi s-frs'r.d ^riwii ergumtnt (qw.gd.s l eio-a rrir$ er-ggm1) gm frfrffio ilerr df,f,{E

lercc) ^a1'r$ t ^3ilrd fi ffi d ft-{q ^gd ^ereftc^arr;rorftcngqm,-EftiG d ^qrsrffiqd tr

(3) erSoturt, sTqi ffi d c-{rq tg oTq-{r ie efrs{ (u-<ro qq; Efrrn-r.d €e qrdfu o-rqTteTq

ftfr|s o) c-qn 6tr r

(+) . ergttnt, erqfl d-6 d--q-d E-fr'Hr-6 dc qrdtr{ orqtteTq fufr}s gm r{ilfuf, ge-fl qf{{

gonT,/gw.\E.z gs gs'.gd.e ergafunM sn fr ft-#q ot n r

(?)

qE frffi qkr or q!-st-{ut, frtrd cfu{f,{ qtsZcTmorft gto oTetqr oniasnfu-q qq.e Ffrg-o.),

+fl ft Eq d, 3TrR d HEr-q 6ti d ^qrqqs'ff |

(6) . sr-5l{ftqrfr, ^qo-slR'f,frtn Ti go d rnfr ergarvz oen frwo sF{f, 3r5trq fr cR''ftd o.trr

o*n e-€ ftfrerq-o-df crffi{it d vqa u-gn otw r ^-

()

M, vq, st$, fuq, srg-{, frsy oTIR d e-d (sT-Cq) sro-c ^{q-{q/qFilE{rrr{}(+{d sr{q) 3iT

i-q" ^q.*

(fa-a vrgq ^qrE-o)qqfurf, sq t m-rc-q nerT qfurit +t qo. qot t gu-o-gero *d-o

frri uTvn I

(B) . . er-g{kqffi, ]dq tlq d qtq t gq fut d fr-{rt E6 3nqr-q-Er{ ffi do rg-iilq{ of Erq

q{d A fuq fr-ffi qfuir d qd-q {R-d Errq rrfuqm (tso) B-) .+rT I

B*s.r€ {vrd, ftcis z s ^q.f{0zoz o

282 l3l

(P) ^ 3t-fsfurfr, d-q-d EdTrE €c ffis o-rqTtqTr ftfrys d riqrq cfuw 3rfl,td drqd ri-{rq

t fr or$qx o.r Silil-q otrr, oTrq-orfr 3Trgffi of ftfud n Td 3rgqfr d ff{r, qR-si fr ot$ qirqrfc .Tr

qffi{ c-fr fuqr urgqTt

(to) u-5utwt, eTrn-s o1 .r{, go of .r{ G fum.-q 01 .r€ qqw fuffi qkn or qrqq;sp(+{d

sr{q) derT elf,-it eTrm-rrfl-r sS *rrr frq-cfrFfi rierTRo otnr

(rr) erg_$fuilt, ^q-fdfufr sryq ?rd of vd oqto 2, 10, 14, 16, 25, za, zt @ sz o1 d.sfi{ ts

sqw srd t oiwq *fl r

(tz) srr$ftqno, yw.ye.ro

(EfrTrE de ffifrs o.rqtkTq ftftis) sM qR{r d

!rusr-{q tg fufRer qrdlZfttcrt t qr.;rq ri.n r

(rg) 6 ergafu d frffi vrd qI EfrErE oTr{f,rft oTBfuqq lels qr ssd srtfi-{ eqrq rrq frffi ftqq

d sq{El^3Trqfi[fr cnrgtr ersr ^qrfrffi ^.rnfttft ontql or riq di w, ue ergufu, 3i-jf,t-T{ erffi am

r<i-E ^qrFEiBil +t ^qrs&fr |

ftqi-o ^:

eTmo[ft 3r-9ffi

u-frerr-6, {rqgi

ergqfi-r

vm r{qiltr{ ^qrfrtqio t u-gr d.n r

Edsrg d rr.'qqrd d crq t opn 3r-ten$il<,

g.fi. Bqrdi. iqts qtos.

trwq

ei-gsq ^qRs{oT ffi

tsT{

EfHur

qtrqc

dzrro,grurawts{smfr ,Eds{Eemvrr#rgaunaq,wg(tgEadqrffi -2020