छत्तीसगढ़ राज्य विद्युत नियामक आयोग (बहुवर्षीय टैरिफ सिद्धान्तों के अनुरूप टैरिफ के निर्धारण और टैरिफ एवं प्रभारों से अनुमानित राजस्व के अवधारण हेतु अपनायी जाने वाली कार्य प्रणाली एवं प्रक्रिया तथा निबंधन एवं शर्ते) विनियम, 2021

click here for IIIF manifest

rifu{Fqi6 "u*err67gf f otf zott-zots." 'ffis+€+ er<.fuer6g6t TIrq U{iTH (fucl sr{ frs-c) + isur fu oqra. sqis *. z - z z -effierlE rwe 7 rr ft. 8. nrdr{. fus

3o-05-2001."

N=-4

ffi {Is[rrEr

(qsErRUr)

qremRtr*,rRrd

27, rrn 1943

xqis sso l {qg(, goqn, frtim rt iG[eR ²⁰²¹

-q.rfF{

U-51f fu,il-,7 I|ildq, qETT-ft qffI, ICII ITq$ 3IEET qTN

Edq-r.d vrw f+go fuqr-To onq}q ftrqr{ offi.ft, qrifr Tq-{, iTqgq (uq)

Tcg{, ffio r+ ltrxl-r 2021

m-qro gzlffisTrift /2021.- ffgd eTEfteq, zooe of qr{r ⁶¹ olt-q oz {€qfu-d trm rat(z) ei'{ sTRr ez(a) d erfq e-(f, yrfrilqi dpn gfl t-g gtTm,T of sqai q-{d sffi erq srrftT clfrf,q\ or u-fr'r otfr gq E-d-q.T-d vrq fl+qd ftqrq@ 3ndrT \aqcliT FrqfufoT frftqq e-{rf,r t:

sdqqE tr-su f+go t{qrr6 srrm.r F-gEffq eRs fuqFtil' d .rIsq tRs d frqf{"r sltt eftq. \.{ cqro'€ .t-d{rFi-d lrur.Ft d ersqrr"r e-g i[q-{rfi qd qrfr opd qurl-fr ytr ufu-qt 6q1 f+s'qc gs Yrtr) frftqq' zozt'

3tEI[t-1

qfift6

1. g-flgw il-rl dsfl qrtq:

srn-fr G ch-{n oen fuiq-{ gs crtr) frfrqq, 2021 oEErrgt I

tt79

ll80

g-dsrrq{uqd, tiis 18 iErER 2o2l

(iii) n fqFqq qqq EdT,TE fr il{{h} I

2. fu{fll Tq eia, 2.1 i frft-{q Edqr-B rrwq il €ar6m or € ftq66. qfrilqi c{ dF[ eli'-

(o)

E},

(rT) swfl srqffi'o qrtqur or-5-dfuTrft

frri+ t r r-awt zoz r

2.2 n frft=qq vo_d uilttit {emot, efo vr15r"1 clt{ sq+q (dfu4) sq-qMdr q{ dl.[rdl e}tr

q{d t-S \ro.r B-sr01 tqter} o'r Bq-+.r 6qf sM{ ³rerqr +qrf,{ d fuc o-{d d. o} w frMf d er$-{ frfttre go efl-< c.{rt or rj.ron ortr 5[.n t

2.3 g{ frMi d aso qqw orffiqi Edlrrtg sra+ f{qd fuqtrf, cr-*{r (o'd q-qrd-{) frft-qq, zooe ert{ uwt gv fiyhfii 31qqr ffiffifut t qrfua Ett r

3.

3.1

ffi: gq frftqqt il, qq ao *ie{ q erqeTr srtcrfud q d- "d-qr-qa-o" d srfti-d t, cFd-sS d ftc ffifuf, fu+qq-qxo, il-{f,: Eiq-fiq sTEft-{q q ERtd srsrr qT emcq-oiTrcr} d erguq d-{N rrg den e-qffuo oiderd d am ftkq-o sqrFrd gd{ c-r, anr-erfr ;1=r 6sn rirft lrclrEi rr-rtF; qr&d erorse/ef€ 3i-fi"rs+c gRr frfu{a sqrFrd fuf,r{ fu{rit rien or'v6 siqft A 6q t q-d qrr, {t"r€ qffidqi srfu€ den s[qtr gM frffid q-.+⁶ 6ri-{R or dqT Grar frffia or0-{R o.r qq.

qq {6 fi fu rnq il6 VqgcrSS o¹ Y"ro {arFFIr \'qa qp'q elfuf,irr d Ec it T€t d qffi d6r niD \-srd-e$ d fuv guo +qr grild EdEqE dc qf-d{ Frwft{rl 6qfr ftfrts (qffi-arfrw) d srsfi{ qerTftd o1 qrgrfr oQn ffiffiw d crr qqrFrd of qrcfr; "³TfuPflrq" t 3Tfun( t, ftqd erD-ilr-qq, zoos (m. eo e1 zoos) et+ot srri gv ot{ qyiq-{ G{eltrl s{rinT qr+tr otg erfufuqq,

"erftftm nd-o-su1" t ³Tft'fd t, cffis{r or qrFrfuo cR-atd{ qr{{^{{FOOTNOTE *}}}}rT di d qrqtq ftftqq rg d crqqnI d creft{ enfrq am qr+rT-ftT,f qiq d srsrf, tfrq-d fu-qr rrqr ot-{ (fi.rd qq qr r{qrfuo gfi.ro eo;

"{iDeI {Iurct €m-iltslirol' ³¹e¹ql '\.c[R.arn " t ³lftfd t. ffi arro u] ergaw eftTeiers-r t0 fqFrqft-d ort-{ri t risfua ei d gc frMI A ci-gqri orgrd d, cil-{ fra-€ ord.r gm ea-eurR-o tftF en-i c,Tri} d Tqf, frrq qrg;

"enEaq t&er gq ftMt d stqrq-o t frfttre fuc .rc q.fiT fr ft-dq{ {i{ft;

"srFf⁶ cTet sril qr '{.4.r*" or eref \o q-iFfi-f, uer<@ d l{qq t. s{ d +rH trft ucr<1+1 t'ffi irfr oH of qrn t ffd us+q qls{r fr frfttre d q-rg {6 fu qR oH o1 sifo-o e-qn(i) vu++ +q-{r d ergwn oH o1 on$ 6-{i d fuc dqn E} ft-S td 6T-iq} t qrE-a ET ffi sqreo 6qfr qr r€t srm uil Tirdr t, a snfu qrtr-⁶ deq qT.{r ol ftlord oq soor t; "aniffi" t cTftfd t. oti ergsfunt elersr ot$ B-tvrsq qiq-fr fti-qi Eq frMr d)r crftRqq d .ren tRE ftqf{ur tg ena-cq fu-qr t ³rsrqr qmffifi{uT($ic) aTrilqq fuqT t-

ffiq,rqwq{,Gimtsmqrrorl llr. (O 3.8 "q-de-o qI +rsr qfiro" t srftff, t, Sfi .ilrfi otrft qr \rdr qrtqur crg_{fuqffi q f+oqq 3rgsfuirQqr wtn-Stfr d arr. oq-frrn qfifiq. zors of ervr 13e 3{eril qm i48 orelcrT il*rqq q-fm ftffi erq frfu A qrqqmt d ergrrru t ftg-ff fu-qr rrqr erdero (d-ur-**),

l180 (⁴) u*$rq{q[d, Qiis l8 i?[en 2021

3.11 "fr-d.Jrfr"

(o) frrfr "sf,rrffr err{6" 6 fiqq q 3rfti-d t. {6 qfu d t-d qerr+o dnr sqrfud fuqd @f o,ff-+. ftart vqni eli{/3Tarsr ffqd quR} d grrdH q{ FrI qr{ 16r i'; ai-s

(s) "qrtqur sund" A fiqq t crftfd t, qqq-{rq-q q{ qem{yilB-a EdRr-E uw f+go ftumfi emdq (frq-ooi qtr 6, dh ssn tt furqq erf*frqrt fr np6u t ftr€ti qr-q qrtEq sq-nq (qrd{Tqrtqur erpmm d rrtq qrtsoT $-qr erSu fru t,

0T) ft-ilr"r ox orslqn d riqeT t, sn[ffi oqfr qT sr-JqftqTfr qT sqrffirr.

qen ro

(s) g-fir 3n[ffi o.r0-orr 6 fiqq t, vq+nT

(9 cflrd-S$ d r{eq d, vsrrq 6qfr qT cEgfrtrmqT grrqdr sqttrftT d nwiofuo qriqur qunfr or sqqlq fuqd qrtE"r + fuc ogor t StTei+o {rwq t 3[gErfuqrfr o1 fr-ili"r qunfr 6r sqqtr ffgd d qmq d fuq o-{f,r t, qen ro-qoT a+q. Ss/crsrfl TsgmSS o1 Vs d*rq-q Frs cR-qm{, {tGrr s-qf +stf,{, r

3.12 "¹firra arrrd" t 3Tftfd t, senffr fr< qr qfqur 3rarqT f{d-rq qsn-fr, ss1 !<[-tu1 detq, d sqer ii gc frMi d ftfuqq-18 fr qedr qfuTrft-f, qfr.rd dFrd oen frftqq-ss. Rtfrrf, vcr<(ir) d veer q

3.13 "fm fl-t{T qtq-{r' gq frMi d frftqq-7 ii frftfie ilGt 1t fr-df,i {+ft

udsrE {sqd, Qii*' 18 iFIER 2021

r rro (s) 3.14 "frfu t qffi{" i} crftild i. Mfu-d fr t ftr{fr or rfr qEo dqI:

(i) tsT Brftfrqq. m qrrfi=q f4& o1 cqrqsfi-ddr. sirn-f,{ur dqun, {ivhrq. sqrmq srerEr ftwfi otfuo d, qr

(z) frffi qerq ;qElErq, srEf,i"r qI sr{d {rtirN or d-, d tS wrw fu mrlil sq t 3{flilq crfu@i-i qrq d, frt{fr qrrfr'q orX+ of qrcqr t qMq o{. qT

G) ftxfr serq rifrfufi crffi aru qMw{r S fuq su-ereT qr crq at G ftrfr saqfr qr €i-gqft qT s-dmEq m ergsfu q1ftffi crd qr ran t fuqT rrqr qM'q. qr

G) srtf, qq6'N fr,rfr nr5-orp ftf-of1 rrrors d qtu frffi fueflu ergeu ur +g-vefi-+ :rgqq qr r{fu or e-{d d-{r qr scd qffi{ gt{r fus6l qqFI {q frfrqq} d c-ro fqffid sf,Irqq rerFro qT ergsfuuTful w qsar d t

3.15 "€ffimrr t 3rfuio t, udsrE rrq f+qn ftqm6 cTr*rr d GTBhqq o1 enqi 82 ol sqqm (r) fr vftufuo t;

3.16 "ftq'eur cf,{Ef' Q sTftfd t, eflfr.r ERr a-o o1 rr{ +g-Efiq erqB. r er*d zozo t sr qrii 2025 dE,;

s.17 "f*i-fi ffifi" t 3{fti-d t, cMq-fl d qrftfuo cR-qr-f,{ fu{m t uffifl T&i c.qrf,d-Arsi qre ol oTftq fu{s, qnfu-d e-

3.1e "srtrrfuo cfuqrf,q ftlqro." ?ffemr "frettdf't slfufd t,

lr80 (⁶) odvlre {sqa, Gqi6 1 s :⁶¹Er{ 202 I

(ii)

(iii) sifuo ssrq(ri) d AEq d qrfufuo cfusrm{ f{ri6 d srftfd 6tn, fl+ddq-d-frq-6-dd-

(¹s) ftnT q$ qq ftt+qqi S 3_drfuo ³l-jrnftf, silrq=I or {s ss q{ .1o. d q-d qst t sTBfi d qrq \rs$ er.rd q{ 61 q⁵fl foqio;

qT

(r) s-orrr cR'T *i A ffir6 t d q{ erE or mfi,

cr-g 16 fo. sqi-ffi otrsqtr (o) t (.D ti e-ftdfud ffi qeqr d qFo *i vf,rrc;r qiffi E-iirrd sc-6'trs6'r d aso tr+fu-d qsn(ql) d ffifuo qR-qtf,{ d n-qi6 of ds"n, 1'o ewm ot

Effisrrd {vrd, frii6 I 8 iir*R 202 I 11t0 (7) c-€t t},ft;

rlro (r) odvlre rrcqd, frqi€ 18 iril*R 2o2l

d risrT t, qs-d rr⁰erqpf q{aq A qEqq d, reTrfrd eltrdr t {rrd sft{ sqar or r

Aq

eprd T6

"r\qr,

r. tS roqol fr qd qttr qT qeI q-s afuo ua-f+go sf,IK;T *eTt{6, UnilCFr srsrqr qf,-qw d srqqfq Ed-K{ afi Tq6 t qeTrfud errrf,r t €rrf, rft{ error rhr tr{cf{ o-{i fr aa-s-qef i', vf,rffr srs5 o¹ crFdq wr{ or qrFrfuo qR-qrd{ ftqio sqq sdrrE=r re[{o oT qfufuo qR-qrf,{ ffio qr+ srffi d.n fu ''$i fr qorsrq/qa-gys or Wf qd Kr Erft{f, d rrrc .st fr tflr wa-ft-go ssrc;r {eml-o, sf,rr{q qor{ qr EqfE;r eil-{6 o1 wnfua errtdr fr qq-g@ sft{ errflr or rrqqh otn;

2. qH Tfr qd scrr6 afuo wa-ft-go venq;r *elt{o d ros fr qR frq qel-Irqrg ai-qfu d +tH q-{fu i-S rEviqref qa qqfqo qfr *, Eo.rg qT scrrqi wrr*n oi qrFrfuo qR"rd-flrft{ q}fua 6{ fuqr ffiilr l'ilq tS ua-f+go sf,rrc;r *aTmfi qT {f,r$ d ftc, Gst fr qqfq qer-c?n⁶ scmer df Eqtfr, renft-d errrdT d {Tg@ rft{ eror oT Irflt{ o-qqr erM E}rn

(v) qrtEur c'nfr A €dq t, rrrya fqur(qrftfur) oen iq"r-uls n-6 sqn rfd-d A qfteTrrpi q-drffi d vu-rr< \'$&Vqrtsur ci-gsfuqrfr d grtr dfud H-+. oo:oo qd t ffi qrtsur qorfr or Tfi u-co (gftri-<) F=qfud Q-qr q d, wE qEf qrtqur qQr (m{-q) qr Bq-terr.ro, ffi sonec terr+o t fuqd-Yrfu d'qFiq-{ d frS qfr-{€ e} od s'srcc oq-+ f'q qrtq"r

qKlft;

l180 (10)

rrdflqnq {rq[d, Aii6 l8 rGmR 2o2 t

3.22 "stfud crrril crersr "O.fr." frxfr vqreq qarr{o d s-ff q qlBa error d e{ftfd t, qa qr {rrc o1 sqErerdl d Eem}ur t fudfl of frtfi ³r-⁴⁸ q qq"t fu{g+ d frq sfl sf,Ir({ {aTr{6 E:f{ tTrsrc q dfuo gfl{-qs frgd s-flq 6G oT e-qor si fu Es.rfl frft=qq q sTrrffi ftRlsffirt d Grtaefi{ t;

1.23 "fr-fl-futrq (fu-offi+r)" t 3Tftfd t, frt{fr sf,Ii<;I rarrl.fi slerql ss-+¹ {6ri qr r{qn u"rffi qtrd qrtv,r qunfr atarlr \J-s⁶r oi{ er++q (cftd-€) qr qR icur d-< d Bqfi-{q ftr+t q-qx qq-rft srQrqT wrot oi{ ci-s-{s (gfrri_<) qr ft-oqq qunft 3lerqr BEoT oiS em+o (qftd-€) lrfuftd Q aarqr qrcr,

3.24

"foqm uof (ffi1 g+ff)" ua feqd ssrq;r teTrf,o d q-⁶-{,r d, t ³rfuid t. tS g.-qf sfi qnr si,yo so qfrcra fr'ri{dr srd s{ t, ua-fuo sGIrE=T {err6 o1 ss qfryrd tenfuo eFmr d cqrqq B-dnBf, o1 qt sofr t';

3.25

3.26

uffis.rG {sq-d, Qiis ¹ s aqaf{ 202 I

T6f, +S Er6., qsr, ,I6c ailr qErcrRqr,

(ii) frffi q-RH. qB rvffi d qr fui:ft d qe+, fusd qFqfua t fu-d s€ oo fift-d r&. +t q)fud qr erq)fuo ga, ffia, qptm, (@rt-&{), Frqfs{, ftqEr, drarqfr {cqrR,

llr0 (¹²) uderc{s[d, Giis l8 i:rER 2o2t

(iv) Frs o1 frF-df,r ftrsd fuq e-q-q GrfuFrufi d mq=o r€t atrrqr qr ITtrflT;

3.s2 "vo-a ddRfu-o qFr rn "ffifi" 6ffiq sqr6 d ffieT q {sS 3lftfd t, c6 fu-dqm dfl {qc atet-.r gfi firq rs fuc vf, qtTfi q{ fie{ n-$-+ gqq d Wlo,q6{ t uqq Bqr of qrrr ffi ftrd d;dfr il qrqi qror t;

3.35

3.36

3.37 "Tanfud fr{dr" ereril "oTr{fr" t arfufd t, a-cqreo Rrti w rq-qr fr ,r{ rreqreq qerr+o of {flfr {f,r{sT of crc qE drd w erfo-o arqorert d qlrr d qrcr+{ 3rkfi-trq furfRd mqr d Greqeftt

vde{E {q[d, e"is ¹⁸ iGrER 2o2l Eo (13) affi 61 s{$ fri{fr ssTrcq teTFrm. i\ svzfq gU al-.iEd) qr ff ftil-d sf,IrE;I Eiqfr ErqT sdTrffr Vq ffit of ft-gd tg ffid ftrqr rrfl t; 3.3e "qr-qffio ff,r" t 3Tftfd t, oi$ ft-dpr 3rf{rfrtrrft a{erqr fug( qtqrfr arerqr eifi sqtnffiT srettxr wq+q (dfuq) sqfirsnf d irqrafuo qrtq"r q"nfr Gily/³rerqr fdd{q cqffi ffi tS q"nfr Hfuftn t d ercffiq qrtqur qun-fr d sd-q{ t sqtq t A qrdl t enr fu{rqn t+qq-qfitr-{"r, qtqq str 6qf &srf,{ {Grr qR ns"r d< fr sqqq t +dr t or sqfrq o-{i gS, grlqf,r d qitqq t ff,gf, crq o-{ {6r il

3.42. 't'aqrafuo td-idr" t srfti-d t, oti scrffr ri{r ftilsq oN eq+q (dfus) vf,Tr+c fira qFqfuo't erero t+as"r ar-g-sfuqr0 3rarEr ft-gd qrqrfr, qr-qmtro qltqur qunft elts/srersr f{f,i"r c"nfr ftd-sq tS c"nfr qFqfda t d or-

3.43. "qrqffio t 3Tfufd t. tsr qfu fqs-fir fugfiq ffi 33 d.€. qr cTfu⁶ d ffi ros q{ {r.,rr Frs t s{q t +$ fu y⁶ s-srs=I

11ro (¹⁴) gdqnq{rnqd, A-{is lSir:rEn 2o2l

o.qfr mf rgqi-q (dkq) B-f,rrc;r qqa qr qrtEur ar-gufrrrfi (frAq,d{ 1'qa.{ o} u}s-ot¹ c{Qrqr fd-f,{ur c[g{fuqrfr ³rerqt eio sq'rtrffr qtrd E-{i-s (dkq)sqM nFqfuo t;

qrFqfud t;

3.46. "ff cf,{fu" Ri 3rftfd t, z q{ srsrtn olfu6 o1af,qfu;

sq?Dwr. +s. ildrirT. tEa qq, fuqtrq c"nfi, €qrq srn-fi, {-td d<, *srd orqfds. fur< ranqrrc, {erot qflaTr, E-cri (mRi.r) ael oreo

fr

ftftffie t;

qr srTd fu-S R* qs cfusrf,q \'s dtTiiur qq darT qsi qr-+q €qrr{, ,rqe-o, gS, rcqa-fl{fr, ftqr oel q-lqr;q sqR-qq q{ qq qFqfuo d;

r ¹⁸⁰ (¹⁶) s*grra rruq*, 8ci6 l l rGreR 2o2r

3.54. "1o qfustq-{r drrrd" t 3Tftfd t, uf,{R;r o[fr crerlr qrtqur cry{fuqft/gq-A{ qT ft-d{ur 3rfirftqrfr. qerT s?D{ur d+s, griT qffiocT d Xa ww d Erst fr f+fq ftqio ilo fo-qr rrqr qfirrf, @-q, +rrr cn+,⁷ Effi qrq frrq rrqi d,

³.s⁵. "yft{ c{ Eqdr" stfu-a uo-+@ d sqer q {s-t GTftfd t, v@;l=r d-sfl t frfrtrg E-Er{ o1qft{ ({ er'rin; "fuc e-s sdrrE=r redrro'" t arfui-d t, tsr vsrec qerm⁶ fu{rq qsn t sflIrq=I {eTrT6. 6H or cR-dfir f,{i d ftc qi{ H|ffi{o cR-{i{ sqrfr ol $EI{T fuC. qE of ctr{S{ s"nfr d,

3.57. "d-qr sqd-dgrtrr ffi" fu-S vdrr+r tsrm6 d {iqq q ftxft cr4fu d ftr crfti-d t, sfrR-{ dfud erqoreit d s-qr ci-sE ffiE d qrfl ftn} or etsa, d ve sflrrffr dq of qeTrfua flqdT (+{rsrc t) d qFdrTd 6 u;c fr e-w ftrqr rrfi d, ffi ffi-+tqd rramo f+gd qqd oi qo frqr qrg;

3.58.

N

PLF = 10000 x XSGi/{Nx IC x (100-AUXn)}%

i=1

cri

IC: sdn*r dq o1 *aTrfrT etqdr qT t{nqrc q qn, SGi:

eat€Irq {rqqd, Siis ls i.rgn 2o2l

lr80 (r7) N= ss srftq d drir{ q,rd qg-st o1 scd{r si-r

AUXn: qfr-+tq q-⁵;qq uuf at sqo. Ff,d 6qf B-flrfi S

vftcra S sq t

eyr$ sffid-{ f{qrq cqffi qt usd ci-q{lq (gftri-<) A ftrsT?ftd Ei qri w frCdCF fr €rruml frqtTq-R o1qt1'rft

N

PLF: 10000 x ISGi/{Nx IC x (100-AUXn-AUXne)}%

i:l

crf,

AUXne : B-G-dq ft-dTur sunfr cremr ssd orfl{q(gftr*re) A fuS qm+tq sErq6 6qf of qrrfl, sra s-qf s-qrrq A qfryrd d sq t

¹¹⁸⁰ (¹⁸) gdwrewq*,84i* lt i?mR 2o2l

3.62 "ftFrqko o-r${n" t sTfti-d t, tS Ecq dq fuqrf,dlq d GTtfrrr srr rcm ergofu o1 yrdT d srsfi-q ergamttm 6r{t qI 3Tfuftqq d dEd frt{fr qfua (Srs) erggfrtrft detT fu-qfr vf,Irqq oqfr ENT 3lfufrqq d qrqE]lii Ts sn+q 6m erffi+o. frft=qq d q'rqeTrn d ergs.fuq q.mr ertts-o df; s.63. -qeu en$f 6r0={n- + 3lfttrd t, ft-il{"r ergsttnt drrt srqi oq,n-f,rcrt of 3r${fu 01 crd d eigw fuqd ft-ms or oRt{R;

3.64. 'g*r en$f eRF' t clfttrd t, frasq er5sfuTrfr gm swtrm oi "il$ ig sqrR-o qs funfr qmq dql gE{r ³Tr[ffi t-srcn d cqr qFqtrdd a.

3.65. 'cfr-Imr6 afuo ssrqq reIFr.D t Glft'fd t, qE Ed-ft-gd sGIrq;I wrT{6 fus{ sq-qdErrs[ furo ua-q-s 3lemr trqrE-frdq q+qen.r€l t; 3.66. -dd-qsgtr q-fr-v-qra qfuo s-srcq pTl=ritr' t srfttrd t, qE wa-fugn BenffNerr=ro M fuq( of qr.r t ef{⁶ fu{d-{ o¹ $ ig qqiw mqdr gtr q-d-g-c sqaer t;

3.67. -uEqfuo qtrorcrc frir{rr qr vs.fr.ar}.S"' t slfutrd t sf,rrfi TQrFrfi qT s{ror oN acrEq Eor{ q s{i qr qrtsur sunfr qr BRoT otg era++(qftrrc)o1srFrMo cRqra-{ or fuqro(O +qr fr.{.fr. q qcrfqr trqr t eierm fugo mu :a-g.iu vt qrtqur t-qr ergqer ii TE( frtqr rrqr S, qer tro\rq d+s, {+t t d q{d d;

frria rr rqq{ zorr 1180 ( re) 3.6e. "qGrqffd vf,rr+T" 3Tef,{r "¹'u.fr." t orftild t, frffi qqq orQf,{r frtS cr4fu ffiq qT $ipr qw t {rcr qR nsq d-< E]-{r qrfr o1 rd t{lrqte sret-qr MWh \rsr{ sr{ q Erffi sarlq"r of ³rgqfr;

3.70. "wt{' t GIftfd t, t Sfdqrc gf vr+xur d uqrec eTmfi/qriqur qqrd/fud-{urcunfr

(OZsrus qrilqur d< t ssrq Tq s{t rem-a t} ail'q m+ ftqifuf, qtuftd B, fu-d u€i ao €ft( q-€l t :-

(6) o.uqer c"nfrffir, Erfisr, rffis-{, (u) e-6r+fi frgd 3n[tr q'nfr d cf,{rfud frqd slr[tr +f,d c-{ttrrr e-d an-{ S.1fr. ftrgf, crnfr t fums;c {{fr t. (.r) qrqrq tffi{. fiffi atti erq ffi q-qn qun&.

(u) s[q efi\4r+{rfl6 EfutrT, ffS ororgry{, sTftryrw fr-{ r-q-rT q1ffiq yd gqffidrq

(s) irf,i swd qR-qrf,-{ A fts ot{ c-dqrt wtt, yilET si--i fq-ors qffi derT qgtd qnffi, fft Rffi cq-rfr grar wtt,

(q) sr-q qrt iqurd-< d fuc d-o' emFtiaq d-q.

(s) ffi dr{r sunfr, 3iT

(o) erq+q gw urnft

3.71 "Trer qrq iq"r d< cqr(' t 3rfti-d t'. sr.,q qR is"r dq dnr riq-grftq Brrrff ei{ qrfum Trrflq,

llro (²⁰) udg{€ qs[d, Giis rE iGrER ²⁰²¹

fuqi6 sFddMf, c Ei TEi ftn{r fiJ+fi of F{r6 of qrerT ftlqif, clef,or vge ffio qFT .ilr+qT'

erRr 31 of oqeim (r) d €tfl.fd *1qs d=<;

3.75. "{rq qunfr cfufldq qord" t HFqfud t Frs sqtd"it +1 ffi

edqrr? {s[d, eii6 t8 ltmrt 2o2r

1180 (21) 3.78. 'qrtcur currd- t crftnf, t. dr{c qT drf,ii 6r qTs, ssrq sq-{QrFr6 eFo qr {trd, fti-$n qltqor dr{-r} ei's sq-qsrr+m} t rrr+c sqf,{nr vrFqfu-a d;

3.2s. "qftflufle{ cqrf,{ q¹ qftgqpd qfuqrerc" frr$s-srec {€rr{o srelql qrtqur qqrfr enmr ga$ ft,rfr ar+cq (vfrd-<) d seeT d a-qo aTr*q d frffi eflr w$ ffirrt/fl+1 creFrqfrffi t lqfrff€ frri er⁵ur< dil 3.80. "{o.r{" orfiq voqreq terrr-fi d ridq t, {s$ crfti-d t, 1+q w{tc{, ewr$q q{td{ Gil'i sErf{6 sqirwT oqr frffi u-a fcga sdnqq ermfi d q{qq t GTftfa t. u{Er{c w{t { crti ss$ rgrqo BqtF{ur;

1o1 oirm snqrRd orfi-q ssr+q teTr+6 zs s{

fir) wa-faqd scrrc=r {srm6, qqd s-a-fugo sdrrc"r err+o qFo +o tr$ (s) wnfuo qflir ²⁰ q{ eiero vcFFr d-.;r{r d ergfln, fi t t d oq d 3.82. "qtrtrf't 3rftfd t, tsr qkqffi{ q-ar qenRexfr ffi qrtsur crg-{furrft etemr frfiur figEfuqrfr of ft-flt'r q'nfr ci{ ri{q Ehqrd or sqs}rr, frffi erq qfu A em fego d q-d⁶{ d fus, orfufrqq of qm oz d aro furt{uns cqd oT g.rdr{ o-.d fu-qr qror *

3.83. 'ftrRUT drt or0-{r{'t Grfthf, t, ffg( d *i+rq tg. ffdrq a-5+fuue A 3.84. "s{" t Grftid t, sr qrd o) sqrw *i qrar ffiq qE,

¹¹⁸⁰ (2r) gd€.rq{qTd, Aii{ tsrr.rEl{ 2021

(o-) "arq s{.' fr o{fthd t, {6 E{ M +rH qrFfo M or ft-s-rE sr tRq crqtrnur d fac uTrd-sn q-qd fu-qr qror t',

(q) "srmrfr q{" t 3rfui-d t. arqe{ d gr< waq sTri qrar q{ ffs (.r) "{d q{" t 3Tftfir t. q⁶ q{ d arqe{ d eo qrd rsr d.

vdqrr6 rrq[d, friiil ts iErER 2o2l

3IE{fq-2

qrqrq Rr€rd

4. {gsffq eRF of sqtrilr:

4.1 "ttgrn;

4.2 {6 qgEfiq eftF sqttn, Ygrfi oqfi, {uq qrtqur Bq-mq⁷q{qq

1180 (24) s$erGrrdq-d' fui6 ¹⁸ TqE{ ²⁰²¹

(q) fr"iTur s},q M d r{qq t al*ri dr etfut oi nrsr 6-{i o1 corrfr;

(9 F=ryur cf,q& d q(trr E{ d ftrS gero-getiD {.GrR.GrI{. dqr eRw gE cqRt 6r stqqRui

(a) wtfr;-o otqar s-qrq tg 6tad of cnf,dfia (q-.tge) qfiq-a or cI-.IEIRUI;

s qrfufi.r cqft a1qfuqr

5.1 {gs'ffq tRs + 3trd vanq=I siqfr, $Gq qrtqur srrq/qrtsul erfgmtm, {r''q qR }q"r dfr 3n-i fufirr 3[ggfu[ft ErqT qrfuor qfr trqfr (rnrgftn) w frFqqT q frfttrE t+qelsfu it of qr\'.ft ffs {q frMt q frfttre, qrFlo qrqrq oil{wriDdr d furfwr fu Rraai ot crgqrcH ori gV enfrq am {q-q-l[rFl qt ftftis $Eq t fttqr qKrr' 5.2 scrrE=r oq.ft. \'s6a zqrtqq ³[gf,fuqr⁰ dr{r vfl.\rd.s.fi. gRr gq.sr{.a. oTrtfi 30 qcrkn 2021 ro, frfoqq s.z(o)(i) d rgun c-qf, fuqr qr\''Tr, qrffio qrwrffio-{{^{{FOOTNOTE *}}}}q (E-Eqerq) qtfoot arq q{ t eo q+q< n-o, ftft"qq s.z@ (i) d ergwn u-qo o1ul.ft;

5.3 fuaqq erfgfurt 6Rr yc.sr{.⁸. olrilfi 30 *F+t 2021 ar, frftqq s. z(o)(ii) d ergvn rqo fo-q wwT, qrffifi qrwffiosut (gqrlsrq) qrfufir arqo{ fr 3e qq'q{ rro, frftqq s.z@ (ii) d ergwn nqo o1wvfr; s.4 qftroroni, eirdq am {4 t qrft eIrM t ftc rn fur-frff d ergqrd-{ o1 ft€ft sYrii srdr or fdflur rfr rqo otn;

s.5 frffi qiilc-s' gRr qrrff rqfr (Fr{fu.r) E-dq.tE trw f+go ft-qrrfi 3n+.r (Gr-l_afr) frF-{q, zoo+. {sd TJyiltrrt qtrd crqqnt ff{ Gr-g_f,fu ot

edmrewqa,fuit l8it tEn 2021

5.6

erd d ergsu fi ri-.i r {gqffq tfts or rqR i-6 r.rsq oN t$ qqfr d fu-qr qrVrn, fffllfu eirdq gm qrg-¹¹qq q{htrd foqr qrqt tfrE d fuikor ³rersT trd t furfRd eftw o) qr⁰ {qi ig. s-+6 Gililfi d rfleT ddflq trsfua, r{qq-srq q{ qerrcicifud E.fiffitr rrso fuo ft-qm6 emfrr (v;o ai-q q.rx) frfuqq it uFfo go drrTqT qrvql 3nftI orri{q qa s*oqq Gil-{ Grftftfr qmorfr qrq $d.n 3ft srrn{⁶ N w*f,{ur vq srfrfuffi qn-fl-O d. ail+q aRr fr.rg ftE d $-oq sqffir oq\rrll I

5.7 sII{T{fidr;

q,Trni d fterf{"r i-g cilifi;

(ii) fuil{,r, €fu{r dr qr

t. gd s{ A fuc qr

2. squf foiTq or-qfu d e-+6 s{ d ftc qEsfiq sr-d {fqg 3ilq{rt6dr;

tg cffird qqsfumor (ffis-c tnq fu);

Itso rr5) Bdq,rE{rg[d,eil6l8 12

d ergwx en+Eo etfr;

(i) sf,rr{q, qrtqur oQTr gs.\'d.S.rfr. orn-qri d fuc- fuqn q{ (qd) rp.,q qrtqur B-c6q/qrtSq org5rm11fr gm qrr+ffioqur qrfufiT d qrer-nrsl ag arofu gqqm swrtffircrt d fuq qrtqsr qqrt d fuf

1. furrf, E{ (Est) tg s6ffio.-i"L z. eTrrrfr s{ S fuc f+gn mu of qwrlaFrd (qR @ti 6)) fd-drur lrtrd

s. TfqH tftm' cilr $il-t t srqs et< srFrffi q$ d fug qqrf{d {wIE[

+. einnfr e{ fu trwr+ ³ilqroirdr d gqFfqf-{ur fu ernc+, gc* E-@ e-frrq sFdt

ederq {su'd, Giis 13 46R 2o2l

(rr) cor++ oqfi, sq-cqrc{ re[{fi qn frqrr{ d en⁶g $r uff d q-wfu+tf,{q o} Etsf,-i ffi qrt t tRF BTrtqI q fr \r6Ffr tR$ oT stqErRur crdqrfi_d t) rt30 otft t

(s) frrfr er-dB d fuq smffif,iur wqr frftqq d qrqErrr) t qTRra Etrr ftilsd cI$-{ vtr s{ oI g@ frerfRd ftrqr rrqr en'

(Q ³il+{r fd.rf, qqI fu erwffiowr qrfuor qq $ ft-qR o< so-fr t qR srtrffitr-{"r ar-{frq (frfi-f,{d) +qrcii A Grrqx q{ fu-qr qr gor t; 5.8

5.9.

l¹⁸⁰ (²⁸) u*errq imql, Sri+ lr izttn 2o2l

sErc t aaH ot cfq-@t[d d er+rrqq ig g.ro qEFiclR qrfuor n-sgd otrft;

5.10. gu fqft=qq d €Eiriur fr scqr{q oqfi, s-e'req {Qrl"ro ³IQ{{^{{FOOTNOTE *}}}}IT sfld-{ ft-qroT currfr tg, q.n noqq oet-q, fu{6r 3mftq tRF crgdfud d gf,r ei, qrFrMo qRqrd-q ffir il6 gq y$.rd qq d emm qr 3iftq/Tco eR6 d srqErr{ur ag qrftft-r siderdi d ar{I'rqrPrd qTtr-o crdfFd Ar7ret w enEnfrd rfi-{ qrfuor rtgo ot'ft;

5.11 erqftq tRs sfl-i 3rftq tRs (tRs vr< t qro tRqt qFqftr-d t) t qR oi{ rfos d d fu sdIK;I sirfr d qterfl qI d, of enrffi d d ft oft, tRw fof{ur d q+qq srerar Gltd.r ern d-{n ffitd d vs ore t qqrdfuo fu-qr qr rrdrn,

o qrfuor o.1 fqgrf,{ur

6.1 silfr.r, olrn{6 of w.qr{A qrfuor o), qsr frftqq {rdqfdd ⁶rd riqrd-{ ftfuqq, 200e, srrq-qirr w qaTr-q{ilfuf,, d argr+n r*ilT-d (fr+s) otrTl

ut*qrrq rrqqq, Rqi6 I 8 iFrER 202 I

6.5

6.4 vfll-ffI sicr{l, qrq qrtwr oqoq/qrtqq 3ry{fuffi, fa-f,i"T 3lggfu[fr d2n V{{.Vd.S.{fr. Gnd.r H-gr qiDrcFr d ftC at5mRd trFq q trRFit ot He)ftoTlqrcryr eriEq o1 q⁵q Nfr fdyls-drcn o) rqrrn ori gg ftrw$ frft-q fr-dqrrot of erffi d g.ro+ s t$ qqrqn qri, ffii d z Rd d-< r ei,)-s 6T ii, fu{f,r {r-q q qr qrffi d etd fr qrq-fi lrqn d, rorRrd otqr, trdrTn-o.i t fufua ggn/snqfuqi srw ⁶qi * * *0, 21 fut 6-r rrrr-q q-{rc fu-qr qKrfit erivr o.r vRRT ory+fud tffil qtrd qrffI 3 tfuo qqrqx r{t, ftilsS t 2 Gd d'q r erffi oT €1. ftf{6r 3rril{6 d elr$f m el, t qrrs q-qn d. Gril{f, Er

6.6 3ndq Gn+yr 6{i d 7 ft{fl d rfl-d{ s-m eirisr ?ff co. ffiffi sqq {rGrr lrfiFn, ffiq fd-gfl srfuf,i"r 3flr r-Eifuf, ssr{6 Eiq-fr/ci-I{fuat/ffif o\ ifud 6t.rr I

7.

7.1

"TEC;

7.2 tm ftiyr o¹ +q{r, rfi-q ssrfi qMqcru} qr qrtqq/ftrqq wH (ar56t d crgqrf,{ qr qq *i qr {d rqw { qfufud ⁶rd ³rrarFra di qr qetror

gern qr tflr 6fi ot-d d c"nfr d qRqrqm d fuq olrqqq-fi d, d cqrfi cRsra-{ ig. d qri t et e-6.ft t (o) {frftapT *qtr fr, qdqr{ q Mumft{ qffiqcrcii d, qi ftuau ³r-qB t ffid Etft, 3ilr tS l_A-{ q1ffi (³ilfuiq qtrf,) erqfu ffirrdfr, fu-d ftTdur or-dft d qfqn eTerqr Fr{ieur cf,qfu d uraq ryf ffi. gu-oo: sclfqr qrg.nl T6 ftdYr d-qqr q wtq or fff{ur. tnrd or or}fu(q, trfr-owT qqq-ergq-fr, f,fr s.d{r S< anro drq frrdqur (q6i s-+q ai) or sfliyr fo-qr qry{n¹

(s) Bqfn d erftftm'

(i) ssreq 6qfr ;rfi{ qffiqqrcii d ffiq t f{qd furq q+qen nqo mtftt

(iD Bqm{ft ff+q-orf, ryf or Td fuqd rird d ffqn m< BilgFlotdroT ot {ff dqr BT+t eerqor gk' d sTnrq d fid .rfr wt+ fu s-or

(iii) qriq"r 3rgsfuqffi fuaqq erfgfrqrft 6rtr q-flv rc ITRWfTqH A

S-{.e6a"T *w+ u-qo rffi g ft-gd ftv,qq$Aggqn) oen qonfr otn t

(iv)fuo<,r crgsfuqrfr gttr fuf,q Wigqrq. qn ffiqpq, fugd erfuqlfu({{^{{FOOTNOTE *}}}}fqttt'z) d-"ffir dql ²⁴x⁷ {qilfl{,f ³tT[ffi ig e-w.rfua scrq trqd fuc qtn-n I

oa{err6 {q[d, eiis lE iErER 2021

7.3

7.4

7.5

7.6

8. offrqq a-a-qsl-t-{ ftftre cc*r

8.'l 9. tRr or sfl-qqruUr

¹¹r⁰ (³²) edwq{qrd, friis lr i:rGR 2o2l

e.i {c frF-qqt t eil"q ftrft qmd lTflh€ eti d oroq< !fi T,fr {qfi} fr. ar-+q d q⁶ crfuox 6tn fu qr d wi{"[ d srQmr o+riro gliT trqd flfus-r q{ ffi sgrcq qiqfr 3rerqr rr''u qrfqur scf,c/qrtsur 3EsfuE[0 qr fuosur clggfrqrfr sT {rcir qn iq"r d< d ARF 6r fdtlf{ur, ufld futrci cq crd qtrd oq lTd t

9.2

"-frur

sdrfffI pryq-o d sqel t eRF or ftefwT {quf sf,rr{q (efl-{o G{er{r srld ftffi q{q qT gor{ vr wXe @f-o) d ftr-S fuqr qr q-S-rn, afl-i qrtEUT qqrfi tg tfrm. or fufi{ur trqf qrtEur surffi Grarqr qrM d fttfr unr t-g fuqr qrsdqil qqof ftril{q sqrd d fuC snfrrr Ercr fuil{ur cr-jsrfur0 ig q_flr 3rT$f tRs, (€ftirr) cqrc str noff qqR fr tufR-d tuq wfnr

o2 arr'fir ffifuo tg tRw d-< go. derT qqrs ftqifto tntm:

(o.) ft-qd o't sdlrqq- gt ftMf d 3leqrq-+ d ergw<"r fr,

(s) fuqd or qrtqq- g{ frfrrr$i d eieqrq-o d ergrr*w t,

(q) faosur z-ow (Sfuq) tnre-Ex g< frfr+rit d 3ilqm-z d erguvw n, (q) gctr ur$ o.rn-En gc fr.M d sftarq-e d ergwr"r t, *< (s) r.,q qR is"r d<- qc frMt d etaru-g d er5wr t t

10. qrwffio{sr (ge.rirv)

10.1 qtf frtfr s€rqlr qtqfr qT qr-q qrtsur swrq qr qriEur q-gf,fuTffi qr fr-a

ET. q⁶r qeTrRadfr. tsfi silrfi sffi qT {r'q qriqur groq ql qrtqq erSsenm qr fuil{uT erigfurffi sr {rurr qrq is"r dq, gs frhqq d Grg{JinT g ftqrur 3[qfu d +irl frftqq rr il qRrnft'd Frry"fl-q vs erffiq qqf d qrwfu+toqq d eftqeftq +i r

10.2 sdnffT tnqft. vs.A.q.Tqrtsur sr-jsfrrqrfr, fr-atot er-g_{kqrfr f,sTr gfl.vd. 0.fr. foiz"r q-qfu if qfrrs{ {s frft-qq fr fqfrtrq r+qq ffqr d fi-ilr qrwffi-o<"r tg entEq r-qo ottt

wg uurfurfr, sf,nffr ol-fr qr trw vtfqur B[f,qlcrtsur ergafrurft ur fuoqq cry{frrTrfr qT qrer qrq isor A-q Erqr sTrq}.r qi qn-qrrQ tS crcq n u-qo frrfl qrs.n, ffsr fu eTr*.r 6Rr ftFdE fuqr qrq oft rrrer t eidero gnr frFo w t qqt&n ³r-dls-d &. tqr gm-ot or qmryr srlr i-S ea-q ft-+<,r. d 3rjdrRd crgqrtl t ffi ftqrm A fffiq-f,{ d or"il Tq Ed A furf{ur q on*q d faq 3lrq$m dtr

r¹⁸⁰ (³⁴) adwre wq*, Grio 18 iirEn 2021

@ vw-vw w snfr{r gxr stt ftyrFftffi S ergqffiq o¹ qfrffi;

(rr) er< g-€Td d-{r, qR oi{ Eit

1o.s qrwffir d ge ffiq lr-Trqi o) vsr+q qiqfr qT qr'q qrtqq swc/qrtsur mj5fuqrfr G{erqr ftil{ur ergattnt d trf,rsr t, frft{il 12 ofi frftrrq rs d srqEnct d ergtrn q-{f,eq, crqfd-o enq-o enR ffd tnrgoi of fr-qn t tt gv. on-qtq am rrumr fr fuqr qir'rnl gc fufiq qqrq ai qFFo antm q{ crfud fo-qr qrqrn I

10.6 rr";q qf{ nq"r dq d noqq fr qgr qrwffioqq A sr{rfl Tq{o fug .rC ga. eflt $Trt h1 {rRr Gnd.r 6t{r {< frffi A ff-( enfrq gRT srymRd {rfu t 6cl3l86 d qffi t cei qerReTfr gs sfirv Tqdr .d ³rko. srfu eierqr o{fr frrq q-⁵r+r {IRT ar.rd s{ & T.o aflr Ir,TRt d ftqi{rr d lr,Fr 3rerqr +ql orrfrq ERI ftR-da fo-qr qrq, qqrdfuo fuc qvit

1o.7 furro q{ (qfr) or er€ffif,wr, gc fuiaor q-qfu o1 girencr t rrd, arf frfrv+iflonM (ffi Grft{ tRF eTdcr qrR-d fu'qr .rqr eTr) d cnfud *.nt

11. i{q'7"ffq \'{ qfuq-Tufl-q o'¹¹⁶ 11.i gq faftodl d Td-s{ d fus, eIffi "slffiq th"rr-⁴if' t Mfu-o on-o eFqfuo t, oQnE s{ dir €ft-d r€i t. d 3nn{6 A ft-qr"r t qt ei. slt{ s6i eriro am s{6r qf[q r-€t fu-fi qr sf,flr gfl :-

16; {fi-+ uew; (is) lqfu t qMq;

('T) qtuofrqfrqT|Tg;

fttio t r rqwt zoz r

(s) *r-{ d qffi;

(g tutrs tut;

(s) fuq .fr qrer;

(E) f{g-d mq d {s,

@ erop-< d orqq anrrcl

(s) qr+q qistrq qq,

(a) armo-<, sqfi{. cs qfrfufi fifr strd srrw 6-{ oen;

(e) ur+tr gnr qr;q frrqr rrqr orq ot{ qq;

11.2 gq ftfrq{t d e-d-r{ d fuC, efirqfuil ,ftqe!fi-q on-o. fr ffifuf, qftqfuf, Ett :-

(6) frifr {firrd qq qffiqqr d fuqrqq-{ d arn eE .ilri d orcur q-iftswT. d fu W qffiqcr d e}e it ar-ddRd cMc, aqrfuo dfuqf q qM-i Grerfl qedrfurfr sf,rrs=r Eiqfi qT er5rfuuro d fu-{"r t qffiRaft{it o1q\r6 t'r€t ger t

(ra) s-qqr+q-ftqrcq qr;tEo-s; ffS-fi.ww., ys.gq.err, rrerqo qra, fr. q.gu. Eilrft

(T) frftqq ge d ergir<"r t {.rFrd s'qf ars;

(s) rirmq Si qrqfq E{q; (Q qif frgfu fr .rfr t, s$ Elsfl ftETre{ qn-{o-€} d ftftqqt t qenfrffE qmfl\it at $ ⁶G d ftsdfrr;

(q) qFR lqaeril st{ aTr[Fd slercrflT t l+46q

llEo (³⁵) Bdsrr6{Mqd, friis 18 itGrER 2o2t

12 irfu?ufrq 6r{dt't g{ r.co qr trF-s}'t qn qri i-g ffidft 12.1 aflrEq siq-fr qT "{rGq qriqq scmq7qt{quT ergafutn0 w fud{"[ 3i-jsfurffi d t{fr orqE q erffiq rq} (tRF oniyr A ergsn) d orsur Eq sm-d dFn/ErFrqi of 1M{dl/B-qrtrffint of ar.rd g³rR.cIR. d qtqq t aremr {q frFrq-+i d srEfi-{ erfrq gm qrfod enicT q fqfrtr€ fu\ ergwn uri-umr vr\'.nt

13. f{q-Tuftq o.n.⁶i- d olqor Eg arqt cr ttftq}' d qedrt ig ffi-qr fttu:

d gm r : r d ergqro t elQmr enqtq am {c frft{qf d ereftc crR-d sneyr t qefifrftffiE d, rsr qry.nt

qrEroroef ERr fuC rrC ErM d eirem w. eirfrq qrfuor 6i tt sqro-t",t ellq/crQrsr tS yrd d Greft{ ffi sfrd eilr qq-f, s-0-d E} ffiqf, 6{ rrdry en- GTfufrqq d ea-gul sntrt qrR( @r r-drnI

1s. eRm' qrtu d cft ergvFm (ssfl_* e^ tRr errSr):

cTlgrn I

16.2. {r-q wron d ftyn-ftffi d ergun e-iio. e-6rffi qrw sqq}flr tg tRF ci-sqrfud o.-{i tg endq snoo, {tcq ssrn of s6rFr+1r{defr qqqqqar qs ft-qri ftrt ffir tRw ³[qEnfud otq-r 3t( eico: \raq q-{⁶r{ dnr A qri srfr s6rffi qr fr-qn 6-{i d s-wr-d Fgrfu+tfd tRw ft-oror rngrnr

¹¹⁸⁰ (³r) oderE{sqd,Qiis 18 iiltn 2o2l

3{EIrq-3

ffiq Rrqrd

,t7. *uT s{f,r-[nft qlqrd

17.1. nfiq qMqcrcit d ftri xq-rrqor qfr srgqrd qfuMo qksrd{ F+4 o) zo,so qmr qry{nt qR qmfuo ftnRra qror XS {firro-arro ot 30% t 3IEf, t, d go"/, t 3lfuo' erot gfr u;i q-⁴oto rq qtql qlgfl;

tRw erqqrqur q srrdfr-o eqar fS q{ fi ft-qn fu-qr qryin

,'. qq ftiu A ftrd cil 3T-il{vr d frqff, oreril 3t qd 2022,

qrfi-q t-qqi fr 3Tft-fff, (tftilric) fu-qr qr\'{n

qfgrlT

odmrewq-*, Qaio tEiErER 2o2r

,l ro (³e) Ter{fi qr qrtqq qunfr qr fuf,iur q"rtfr d {ffrrd qril of {ftf o-{i f-g foqr qqr d t

q{g {⁶ fi fu qffie-fl d tnrqf1q *q-q+rdT qm 3r-jqa d cffi tg {fr-Tirs-{r 6l Fwr qS qrcr qr\',Trt

\ilfg{ff I

17.s rrer sf{ nq"r d< qrqn i{ Effiiliq q,t ffi6 o} tqr g€-o,1 q qeTrfuffir{ srwfufi *ur: sqdr(fr c[gcro {rGI qn iq"r d< q,¹ qnfufi AS ar.ro & fr-⁴{ fr fuqr qrcfl; q{g TE fi fu qe n-fi \rq.gm.S.fr ffi srsq 3lEfrqq d Am qr stefi-{ rrfuo qr senfuf, s{f,rfr o-qfr qT crffi qr ftrrq d am qffio €.fr dq ir6 ys.A.y. o1 d-qr grrfiT d d z"r-sror g-fi sqqrd t e-s w

r 180 (10) edqrrcrrqqa, Aiis 18 rrrnr{ 2o2l

18. {fiiril-ar{rd \rd f,m s-{tr{r 18.1 ftrqfr qMs=Tr of anro qfr n ffiMd q¹ftqfuil f; :-

(s) trur d qkrq qru (oc):

L Mur d qt{F qrq o1 TirT"rcr, xq otq o1 cf,ili'r aff fu{rfi e fac gs xu t q.ro *.ft eil-{ scoD il6 {rmi q,t cRq@ q{qirqdr o) eqn q {trs{ o1 qrcfr;

il. t. q{g qq gs stDR or fuarq qqrfurft sdrrE=r eiq-fr qr

Q'ria rr mqt rozl

1r 80 (41) qrd {€ $ fo srfufu=fr qfusrd-{ o1 ft-{io. t qtqffifuo xq q{ d-{d FHf"r d +irc qr\r B-S fiqr a-o ergro fuur qr sdrtr q6r fu f+aq qqrRqfr sflrEq siqfr qT tr-q qrtqq srs-q/crtsq q-j5ifuqr0 qr fuoc"r 3rgEfuirft {T qr.rq rm ns"r d< d fr"iTur d qf qr{Rfar qfteT"r d qrE 3fl'{ oN A qr

i. ffirr A +irq ifrfufi qq ol rfrrur{r ep ft-

ii. BTri{.fr.e. A si-fl.fd aftR-mes qE Ss.fr.oil$ qrq ffi t gv fuae d o.rqq +dr t d qqrfurfr vf,rm{ siwfr qr trq vs.A.qZqriqq crgsfuEnt rn fuf,{w er5-dktiffi qr qq.vd.O. fr. sn i-S 66*q dftg qqe-t{rpi (firffi strd f{qd cfffucq rqd 6-r+r oil{rq-o E}'n, ffi fuflq a1 et-{fu A +tH gc tfrfro qq 6l fd-{i"r cfl-i ft-f,q Q {irrd r{fr .rqr qr qqft mrq rfiqd Eqfqr sFqfdd t,

urg uR tsr ffflq qsnfuTfr, vdrrcq qiqft qT {rw \s.4.11. Zqtqur erj-srftqrfr qr fuoq"r Gr-Jsfrqifr qr vs.va.S.fr. d oxq r€f gw t effr frftqq-1i fr qerfrftffiE Giffiq

l lEo (⁴²) uffi$rc {uq*, frqi6 1s aqc( 2o2r

o.n-d qn qq⁶ t t d frtrd $EfrfdT qfrerq d swrf, Frqfur d dt{rq tBfto qq si-grm fu-qr qr rrdqr;

q{g {6 fr fu qEI tsr ftrdq qenReTfr. sf,IrE=I o'qft qT \rr. OXTqriqur 3rjsfuqrft qr fuil{q crisfuqffi qT vq.vd.g.{fr gm ergifuo frtfi olR-dxur qr ed{n ur erXffi d ot-s"r $n t d t-t ³lko.-{"r qr ed{R ur eriXffi t oga frti.rc E-A-ed Eqf"i 6t f,fi.rd ar.ro of \⁴q-umr d fur fr-di{ d fuqT qrtnn I

iii. t$ no1 (q) \'s.\'d.S.fr. ort-{n d c-qaror d T,TRI d er+mq iEI clElT{, (dq-w) fs-Tr d.ft t

wE tS qffitr q) qMwcr o.r ffisr t fu-d sq+.r q T$ t,

u*qrr6rrnrd, Siis t8it rtn 2o2r

¹⁸.². sflf{ fuqrur srn-fr o* sfrfu-o qilri qft gfi.rd drrrd fu vmrvo' ftft{rq 161 fr Rpro ftrqiot or crglr{ur fu-qr qrvm ftr+q ftfuq+ q frfttre er.qQn furft d t

'

llro (¹¹) odgre rrsqe, Qaio l8 irrEn 2021

(q) q'Trft-d fa t qr.,q q{⁶R gRI s-J{{^{{FOOTNOTE *}}}}kd ftrifr &tq fu ffi d etcril{ o1 drrrd

q{⁹, {6 fi fu qdr cilr<;r cffi .1" F-omRq} d fia geir dftmfu f+go mu argoeT ³rer-qT qriE'r c[5_f,funfr 3nr Rff.Jr& d fia ger wtw +{r 3r-giitT. qelr qiDwl oetE. t srwh-6 qq o1E-( d qrt t srqqlq d, q-di tfr Eq tfl fttq6q opn enfrq gM qr-q (\-sfr|s)trff{rd qq q{ tRw d silqETf{ur q fr-4-{ fu-qt qr\'fl t

gs ccm of ar.ro A cftcTd d $lr t rffid u[',] :

(i) olq-dr oilEnRdr/ftr,tqrfe-€{ tnfi-q vqreq er=rfi - ⁴o/o

4o/o

ra.+.2 qtqq corfr qr fuil{q sun-fr gr{k6 g.d vq-frq A Ftqfufua qme-€t d srtsfi{ \4{d y{ qcfl"r⁰ of arq-il A cft{ra d sv t tffigd fu-i qrT,I i. qrtqur con$ dadr fr-flq dr{-{ o.so%

ii. qrtsur cortfr dQn fr-ogq sq-qerr+o 1.oo%

iii. ftftq/rrqrq.cx eTffi Mt eilq Hvocd< - ³.so% iv. n-s E-qS|€ Bs-errro 3.so%

furia r s r{Er zor r

r1m (4s) ft-Ttrfr-{q srqq 5}61 t. qer frqr qvrrT. dsn t{Tr 6{i q{q sfl s{ q{ qsifuf, fdsx fuqr rn\',Tr fus s{ { f$-mrirr $il ertt

d cnft-6 tq en sTfrq yis d sfr-sd d sq i o1qrqrfrr rrqE q⁶'fu Tfi{ sdrrc;r rer=ro qr {firE d fti$ {ftra ar.ro {{^{{FOOTNOTE *}}}}gwro (fr-ter) c{Ttrrq q{ cil qffi fus s{ tl qrFrfuo qR-qrm{rfi{ dfta ot Tfr t B-flrf oen rls 3rFrffi sfr fi FTrfud (qrd) of qrgrftr{fi{rd drrrd d qrrur{r dgo anro d ernm w o1 qrc{ftt

le. sTfrftm {fi6{ur '¹e.¹ qrfufuo qR-qrf,{ ftfU d qrE 3tr futfi p_{r⁶ ilf, Frqfufud qi' d fuc ⁶rd ⁶ W qRfu fr rri gc fu?il rrqT qfirro u+ qr fu1 qri d fuc ³r⁵qrfud qq, en*q am q{

uso (4f odqrensc*, ftqio l8 irirttt 202r

(ii) frqre+ tg eTI-{QrFTd (M) od;

(iii) frfr+q ra.a d srqqrn"t d ereqetrq. od d xa Erqt d .ftil{, ctifufi {fr-qo gGT o¹ qrfu;

(iv) frffi ;qrqrilq qrftfuf, qrffi d 3rTAer 3lerqr Bd,1 eiemr qranem d (vi) eu-s ftro euqT (EN tqt-{)

rs.z. ftqfufua d sffi fotfi fu{ro d qrs ftrd .d r[frrn tuu en+]rr grsrs-frilo t Br{Riflr qfti'r d ³ft{tfi-{ 6q ffi q¹sfrfr : i. frffi qrqrdq qr qifufuo srffi d snicr qr B*tqr qttq{{^{{FOOTNOTE *}}}}edq d qstd A crgvtd{ tg Erfud q,¹[ffi o{i,{ gen o+,

ii. en{{^{{FOOTNOTE *}}}}q am qr.u ord d srfuf, qft [ffi 6{i fr ge{r oq. Erfuf, d s+fi d frrn rri sRf,fufi g.ror< o1E( rr.F;

iii. frfu q cMn qr frffi frtr o.r ci-gqffi{ iv. eic-srRrd q"qT(sN Mi) v.

viii. ue-fuo scn-E=r reTr.r6 d qITA q oH ftncT, qi qrqfufi ftqffin (u-rg s-ore< 6ffi ⁴¹ dru-{qrs d onq fugf, B-srdr{ Te fr gg rd

T{rE d o"n"T Tfr) qrer fr ffifu6 EER"il t gi eTfr d orqur siltfr{ro' $n d, Skr {sftq (frqr q)-d.Tr) t frft .wcri d rrqfiq-{ A qrqro sq-t \o Ei)g e 3lft6 ot tqt ftacr d scrcrr p¹-ao d qRqrc{ d fuq Gnmq gm elqM qFil qrg,

x. sqS \16 f,i-s t eifuo or i-{r o.ti ftncr d ilfi-q v$rfi err+o d cR-qril{ d frq 3Trm.r gm arqM eFTr sr(;

(u) qffit qr utrf,{uTf of cfu{erTft-d orlT frfu q cMr qr ftft d 3rjqrd{ qr sTraqrRki qrcr of qqTr t 3rErq6 *;

(.r) qffit qT srf,{rrl oi cfurqrft-d tncqr ils-ffi d ordrfi-d *i e1qar6't enqv{o t; efl's

(s) qffit q¹ sq-6rwt d cfuaTrfr-a oE+ eirqtq Er

20. f{Pr.d qRfulftrqt' fr Mil{ ergq}qc , tS ser6-fi!r d sq t fuqN frrt qfi fu wg-m d, Tqfu \rarrc;I oqfr qT srggfrqffi S ftda"T t qt srFrq-quftq 6ri"il t ar.ro vq {q-q ot Wf1gtr rro3r-gd-qq & qrfr-"f,r c-qd o{ {ro."fr t ftrsq ³T-dffitrd qrc'n(, srdcffi 3tr t-S qq or eifufl q-o-q dit

21. S-fi-+q'{ur \r{ qrgfffio{ur

2,1-1 qeTrR{Tfr sf,nffr otrft qr qriq'r arysfrrrt,/vsA{ qrft-il"r et-g5ftttffi sf,rrE;I {eTffi6 gI rsft1 ffi go( ur qrtqur qunfr qr f{f,{ur qq-rfr et Bq+,t ffi d ant fifi fuwR d s{asq t fuc qri EiA q-fi=o-{ur eir ergffiflwr fr qq 6ti tg oil+.r d qqer trwro A 3r-jm-qc ig go frqo cMf,{r uFdilfi rqo otn, M rrquf eia, datfuox, arro sqfrFRT fr{ds.T frxft t'+t Fil6 t 3r-jqrfr-d fifi ft-rdn, ffd-q ffiq. qq d trqur, Wfor of ³rgq$, r+iliTe. wr, crgqrfud ryior ae fta-rrii qR oti Eiil) fuefi gil q.f, or qqrlcr fr frqr qrq, Gilq erq ot{ qrrf,ffi

ftrio rr a-qqt zozr

r 1E0 (49) ffi vsr3r⁵_{fuffi sT fuf,{ur q-jsftqTfr amr ScT{ra wEIr qN, or eq-rdrr drn

ertwTg$ ftnqr +m{r fr n-q of qry,fr r

1r80 (so) udqrq{s[d, Aii6 13 aqafi 2021

22.1 qrtqur Gr-g-{fuqrfr ³rerEr fr-d{ur sr-J-sfurTft dnr oslT qC ftqfufud [qfr tum-med t,

O a od "i nqrq ryfu of ftffi ergw den tS qroil {rRrd ffi qrcrs s-{i fu oU Erfr@ Tfr t ft ffi'erer o}g qrq anri r{cq r€t d, ot uuq\q 6.6 o-srt .ri d;

q{d BriRrfi ft-fl-frEur d nosq fr r¹⁵ 6r+o cd ao Sft-d {trrT qEi ao srRr sq.it-f,r 6nr ftdr{ sfr rffi gt

zz.z. tS Tfirrd qqi d fdqq d Md ftqrgq+ri +i :

(o) g{ frftqdt t frfrffe er}.v.e \s.. qq qpq 5fi, (q) I1e Erfl. qrcrT q{ qftrd, (M f{ gfrq-A) ³i}q qirotq uur Fffif-fl dc) w qt"t qrq r€l elq;

€JTUI=1T, 16% O1 q-q t O1 qrf'.ft,

gderrG {qqd, Qiiq' t 8 iGrER 2o2l

24. xrt Xfr Ir{ aITuT $tt ffiq qqrr z+.r. ftfrqq rz t syrt$ .rfr frfr t ErRrd z"r ol, fiq q{ qro a¹ .rrrn fu Gnmren) d qq-g-@ qrfl qrg{nI

24.4. ssrqq qiqfr qT €[g5fueffi, qq¹ !

¹¹⁸⁰ (⁵²) odqrrE{sqd, Gii+ tE .FrEr{ 2o2l

cMm{r d qrftfuo €qrf,{ d cqq qS t ft-qR q m q['rft d fu enfrq arr qq ffifq Grqer{tot 6 qqge ehnt

24.5. erTci of cq, qR+sqr d fuc a-+aq ui+f, E{ d cr$T q qtwfa-f, *q 6-I gmo (dAml d enqn qq qmm qRrfu-f, eltso qro r< (dq-+'s a-|s \qfcr{i€ tc) Etrft; qrd, s6r ftr{ft ftfrTE sS A frc ot{ qT-fffufi z"r r€l fuqr rlqr i'offi qri-otq ?aur fr-{ rff q-orqr 6i, q⁶i sTftq grffier qnrfu-d Glt$d qrq qq fr-qR d fr qr\"ft;

q{d, {6 on< fr fu qgr qeTrfuxfr, scrE;r {qFro qT srgafurfr d unt q-wftfi zq r€l t T6r qnrfu-d atso uqrq qs, sf,rrc;T si[fr qT eqErfurfr ig rrru sq fr fr-qx t d orcfr; c{d, {6 sft fi fu rfi-{ ftrgd B-sr<=r {erT?rfi sr c[g{fuqrft, d eiqrT qfuqrf,{ vl frffii d vqrqrfta ;1i u,¹ furm d qrE q,o. d{i srA d, d{ ffi qFH qrcilfum *q oT gfuqT (dffftrd) r€i t T6T qrq o1 qs qr{otq GTrqR (qr{E€ tfuq) w fr-qn q d qrgrft fr fu fi.d.e ft-{ro q{ dr[ qrfi-q #r a1 ftfu snqrfud eq(qq.fr.vd.3rn. -\-fi-{ffq) + ¹⁵⁰ cilEmftE d qrge dfrt

z+.2. ftfrqq z+.0. d Qf,gr+n qrq of {rRr t d x"r-crRr (qm+tq ateril erqan) q{ qtst srT EE eir Ecr frqr \ilr$lr Gd a-o {ftro dFtf, or fffl-mE,r, sq'+ffir cicr{r{, c[EEFr ererqr qrtqur 3t-g_f,fuqrfr qr f+mor ergafuffi vr Tf,rrqq qiqfr. dd} fr Raft ei, am f,id T$ fqetc orqT, Er{r EGn EI

Ed€,rqtrqqi,Aim t⁸ rqa{ rorl llro(so 24.s. \rGrE=r 6.q-fi qr cs.cd.s.fr. qr 3ry$ftqrfr, sqT gfi{uT d+s, gctr-SroR"r ig nq ro e$ wr{{^{{FOOTNOTE *}}}}{ offi qq n-o wr$ qrq o¹ {q E"-d 6rkd d f,an tS R{rfr d grffi-frTfl"T t eqq drrkr oT qrr ftaqrHt q{ glEIT qrgrn qqfu T€ rqo ftoqrRq} G $qrrq oqfr qr Vfl.a.{ qr qTtqur q-J⁵fu{rt qerT xD{uT oetE, d frq z'r d ergqrd t qier qrv.n t qgg \'{r.w.S.rfr. d c-d-{"r il, qe qrqqn d+a e-q $}sld1@ q{ drl dn d gq.vd.O.fi. o1 ffio tqr( d € d t qrq gctr-dqqx'r tS furfr it T€l fuqr qrcr qrtrt ffi qrq fr gE d oer+ yfrffruotoi. srfrR-d 6p1-6 otRd o_G srd cfrqd fuier-c vs yrd A crsrfi-{ T€i *{r qrtr$ I

z+.g. t+e'qi' \.{ Erdf d arars yFffto ot"r d ftffifo. t qMtro di t z+.r0. ergafutnfr d roqur t s-wfmrcii of gun ftdq w q'r 6I grtdFl, qrFlo qrqs ³rgrqirf,r d ercr A sq if qq r€l d.ntergafunfr EqeTr ffi w qluT zFr

2s. AeI-Ers (dffiqcm)

¹l⁸⁰ (s⁴) ederq {gqi, friis I 8 qqrn 202 I

dflil (dkcd oi€)ttft;

crrftn s¹" snfr{ o¹ ffirn anro o¹ efq-o,-dq go cfryra n^{5 61} 1w-ENr 2s.4. q(g q++ ffiM sqo.{uri afl< rrrc-cilfit tg ³TrRdqI or erqc}s t@ ffi6 G-qri q ftqr qr\rrr ³i{ tS qffi d eK uftyn X.q o} tq- qfr {fl-Ers q}.q oilkqr c-€l d.ft st{ {fl,ffr d fe tr} o{rk (gte-fl) d {e-ars d.u 6u (tfi@ +q) o¹ rrur+ o€ qqq f,fi{rd ar.ro t t ua ft=q wi.nr fqfrtre crdqr+ d qtsfi{ s}fud sErc t-g Tfr fr Til-ENi tg fr-qR d d w\'.ftt

2s.6. sdnE;r rern-o, qrtqol qqrfr, f{d-{"r qunfr dt cs.w.S.fi. of BnRils} q{ Ts ENr of .rorcr cM s{d tqr fqfu t ei-r qq fqffii.t rid-{

ftii* tr rsm rozr

tr{g sq n-o oE rrcort qq4 qr qrffi qT ftrm, Vs.\'f,.S.fi. d cR'qrf,{ tg 3lWf, qr d, ilq 65 Xiu-Etfl fr qup¹, 5 frffi d a-ro gfl.dXw d-er dqt d-flr a1qrgrftt

q{€ pts qorqr, d-el s-6 rwif,{ur of ffi6 of t, o) qo Rqr wgrrTl

rrso (s⁶) oderctrqqd, friis 18 Tqq{ 2o2t

²⁵⁷. 1u-ENr srFrtr{f, cR-qmq d qerq q{ d qqltuftq *.nf {q-ars ot fiqunT ES d dRTc afl'qn cnRilqi d eiBm w of qrtfr;

q(E, Tfi{ i+go worr< {emr6 qT {o.ri, qriEoT ergmttm o1qffifr qr fuaqq er⁵⁵twt of qffi qr vfl.\'d0fr.. qsrT eirrnl f,+q, & tfi Tfi-{ qffit qr Ta-Er*I ss qerll s{ d +it{ ffi vS qrFrfuf, qkqmqftft{ dfua fu-qr qqT t. tfuf, frgqrFd-fi(fr-tcr) g{rqr{ q{ sqrR-d ftrqr qrTq-rt Gri.rffi sst d ftc T@-ENr ot fiqunT s{ d +irc ailso qffit GrTr[{ q{ ol qrtftt

1o1 otuar onqrR-d orfi-q seqrrq er+o fu.

arrrf, cFr so R+gor srFJq Tqflq

w rtqn"r Td. trc,

vi. Ton (¹) qfii d ftry ft-qd fums ig erq-ar cqxi @nRrA qrd) Si 6qf qqni (E-{fr qrd) d lrq-g@ ffi (RRrn{d) ffi qFl'fiq qlffidt qrq-{ Eqderf,foft-o qq qmrd ft-qr rrqr tl sn{ u-qf qqn} (fltr qrd) d qrEd ffi (Rft{il{d) ffif dsn slff-6 qqa sqderdr 6rro q{ qmrfl ft-qr rrqr t. of ar.ro d er$crc 26 ftq or !To-sT{-

rT. qmqrtq Erffi6 Ti{, BqEref,dl orro d erprn q{ qmrd I q&i oT ffqd fffiq or {<.fi errrf,T qqrt vs W6 uqt mrr d q.rge ffi (Rfril{d);

riqrur gd I

(u) ca-f+go sflrr<=r erro fu

r l80 (5r) uarwe irqc*, i

ii frftqq 3e.s.1. qI 3e.s.2., sqr c-f,{or c+s. q ftftf{E qrTnvr vE rrFrrer qq or zo qftcrfl of q{ fr errn"r gd; r+ iii. v6 (¹) q-fii qfi fuit ar.m d qq-g@ ffi (Rfrrn{f,)

(.T) qrtqur o"r0-{R t-g :

i. 15 fuds d ftd d \'g vq. qq, uc ii. frft-qq za.s.r il fqF{tr€ EErRur Tq Htqrq qq or zo qfrcro o1eq t lgtir

iii. gdr (i) q-fii of Rert amo d rlrg@ ffi (RRrnca) r (s)

'

f+ow qoq ort-qn tE i. 1s fu{fl d ftrd d. ve cq. qq, erq ii. frftqq as.a.r i frfttre rirl-iur G Hrrndr qq or zo cftyrd o1et t r{uxur gd; w

(s) gc

{fii d qrws d srg@ ffi (Rft,rne-d) r

(s) cfl.vd.S.lt. ori-qri t-g

'

i. 15 k{fl d fun oi. cs gq. qq, q-{ ii. ftftqq ror.s if f4fttrq qtrnq vq qFilar qq or zo cfu{rd o1 et € einor Td; uc

a-de.c{qrd, frTi6 lSiFIER 2021

iii. T6 (i) rr$i d ,.rrfr cR-qrf,{ cqr< gs otc[{ etITcFI qqR,

enqt-q sm qQTr org+ft-f,, d wrge ffi (f{Rril{d)

26.2. qgflmtr¹ur d rrqq sgr3rsrTxq \-fi(1) T$-i d orwft-o qrs{q t{r6 (fud) d {{fg@ ft-qr qKqT

26.3. ftftqq zo.r o1 sq oF-s6r (o) A strn 3ni sr-d rf,{"ii q {erc of dFra, gGIl-ffI 6qfr EI{T Ir{+tq (=ff{es) ctr{ffifi qerq of q|zl (Etr-Sq) o} qn fr rui gs, B-{fr1 q{q-dr{rd (+}s 4f€) 3tt{ gw ti sfrE dd-0{6q (frfr€) d fo fi{ Ttr{t d fuq sqa-eT cdrq qrwfuo sro d erSw d.n Gil-i tRs of,qB A dt{r< {*rq ,ts q gk sEefr frffi WiSqTq ol fr-qri t T€i fuqr qr}.nt

qr\'{ft |

@ti onlsrt of Etsm{ fr"fr erq *d (*frc) t E}i Erff BIrq o} tRs t qrr.rffi wuefl uro rSI qrfl qr+.n ³N {tr giDI( at ei-q sTTq w dtri sTarT rF-{ silr

l rso B-d€.rq{rffi,airi5 r8TqK{2

cd.S.€.. qer nfr-{lT oetq, dxr rqq qrq fuqr qr}.rr I 6rdfu u-qf d ft-fi-q t oilql+qrc{i eterfl fttfr.1-{ tRF olrq d Br.q Et-a fu{ q{ g.BIr{. elrt. t ft-sn fu-ql qqT B, d srcd grrdn fuqr rrII o{ * tRw t t (vmefl drl

2a ft+r+o (ftie)

scrK;r ovfr, \rfl.6.*Tqrtqur srgsfuqffi etls vs.cf,.e{fr. d Mt 6T grtdFr {{rq qr{ cretqr erqen d qrtqq t ftrS qri q{ qrq to-o o1 goor {rRr d or cftyrd o1 Rqrqd fr qt\',ft, qcrfr silrfi o.e-fr qr fufl{sr s[gf,fuqrfr. qq¹ !<[wT oe]q, gm a-{d d u-rgo tn-ti t oz f++n d .n-il{ g.ron fuu qor t t

30. f+trft grr ftft{q il fuflil{

30.1. ssrfir sqft qT qtqq erE*mtm q f+mq cryfrqffi qr Vs.gd.fr.fr., qql *DwT oets. fr'ffi gfl uq q{ qrst dar Bilrr{ {qmo qT qrtqq qr' frfl..rr cufl-fr tg Wf-d' qr ercrf,: frffi *uro1 xq-qrq$ d r{dq q frffi gn ft-+w d d t, sorqq oqfr qT crgf,fuqrfr d Efud-r 6Rr. gs or rqn(tq) oq so-or tl

30.2 q-rt⁶ uf,rr+r oqfr \q vs.vd.S.fr., qmq,Tq f+ffi xq t ri.rf, f{ffi 5ilfr-{qq q{ fu{f,{ t rure(i-o) ol arrro, q.ra s{ if s{-cfuq$ d eirw rrq qq d sq fr, fus ³f,qfu fr qr tq Esn t sst oqa otft derr W ft-ffi grt qs f+qoq d drrf, 3{FdR-d $qi Erfu@, gerg.o(i-w) frefr mq d f+qq erq rS e)i t

30.3. fufl E< d6 silf(q 6qfr qT v{.sd.S.S. u argafurfr f+iu gn ftftqq qq fff.il{ d dfuq t rqrq o-qi d qqei T€t d qrd t, qd ro g-flrrd s{ t qm+ffiffi gqr uur t ri.n *q q{ qtq osrT xq-qrq$ d cfu srftft-d Fq$ Erfud, ryq frrn. qcrd {6 wdnfir oqfr qT q-gsfuqffi qr €-{d sil{ffi qr tdsRI w sreri frrq qr fr1 t{+{ft 5-fl ftftqq qa fffil{ d rqrE +¹ arrm of Tqd-

reto sqreq oq-fr eff{/e{eiqr qrtqur c[j5rfuqrfr S"r7a+or fuowr 3r-g-dkttffi efr-t,zqr {\,rr qR nq"r dq fuM grrfrftw eft+a-c ot d-{m qqrq drqfr qqlgqff errErr{ q{ vq c[sE d fug ftilsq t vqq €Id d, snq qr qq d sq n frnnRqi t aqa oti t

lrrrc (dft.T) GrFrtT rrr ErrruT GIFT

l180 (52) o-dmrewqe, ftat+ 13 aqffi 2021

33" c'qrtl-A trro aedr grrflr{

33.1 sf,rrs;r 6qfr 3ia qriqur 3r-rafuerffi,zvc..fr.x gRr gq ftF|-q+r d erSu<"r t qrfu⁶ qrErm q{ errtdT qqr< Gfk 6qf $TR ig eTf, .H ur}r} eik swnffireil ErqT B=tiDr Trrdr{, {firi silrdFr 6qfr7qrfqq erf+fuTrfr2gfl d.q, uw u-o-

ss.2 ft-fi tS iida-erqor fti-€-d ftq 1ffi o) frka ei{ ctrSifua r& fuqr .rqr t. t Tirrd qrtqq Eqr-{ o-r gron s+fuo sf,rrE"r oqfr em fu-qr qri.n t

33.3. Ts.vd.S.fr 6r0-qx d g_@f sff-i qudi S t{o 3N r{fr gl frFr+r} d srr4l-q-8 fr qeTr qfuTrfud ergwn eTi t

$-4. qEtr B'q'r)-fftert d fuc frfuq or orS e-qFdf, 6dT-6 3n[ffi dtrdr sia vwn gV q{NrrI d ergwx fuqr qdil

33.5. ss syn d crq rr-q s{6f{ gec sr,n-mrd + fts rrgrffi (qC€-S) e1 tq {rRr or SrlrTFI srrq rftqr fr St q.rs q ag orfr, til ffi-a //fr-il{ur i[gsfuqrft sn{{^{{FOOTNOTE *}}}}q ERr orqqrR-d qit d eirrm w tqo -6 6tnt 34. t'srq otq s+.r. iris,frq Edq-t.g qtao fuqd {sa,/srw fugd 6qM d'i-S tnffi

, Efr,rErtqqd,fr"to tsTqq{rol HBo (@

l l80 (64) odmc rtq[d, ftii6 I E TqER 2o2r

3[EIJfq-4

gdlrq"I

35- salrq;r tftr erqqr{ur A-{ qrfdrr

35.1. {-\'q d fucs"T 3rgf,fuqrRm si triqerd' Grerqr q.,q qqn eEsfu{rfuri d qrqq t gr{ frft-qq d qrqEn=ii d ergwx trqE ³r-gqq d il{d f{gd q,t an[ffi ori ig tRw d er+m"r d ftri sqreq 5ffi qrfior qrw otrfr t JC.2.

36.

36.'l

"rr[ffi

36.2 ftffi ua-fugo vcrr-Eir rerqo t fuqd o1 qr[ffi ig tRw. sgm rqor qqn frr u-ei qqn t tS fifr q ftoror urlrn 6 frftqq 46 d frfttrg t (frfr-{q s7 t ffif, qeol o} qFqkd o-ri gv)r

37. qfiFo fort c'qrr

Reri or.ro(c.9w.fr.) fr ftqfufud rcw(odi6161 '

(r) vrot afr w rftm-a (z) qro gi ffiq q'TN

1ts0

E-d€,tBitcqa,tir6

G) o.rdr?fd {"fr w ero

(s) qR-qroc \g HETRUT qq

ar. qrirl {iflrq{ qq

(i) 6d-qffi qq

(ii) A-fl{ g+0err 6r qqFr

(iii) qr⁶ft ffii t mfud sTfu6

q. siTR"r Vq qrqrq (C. W fr.) qq

(o) ttcn Cd fq86s q 3iyrqn eerf,S ,

(z) th-tRw ur+ (e) crq o-t-ER t enq, gs frft-qq d ftftqq az if fqF{tr€ ffqr ao frq: i. C.CE.$. fr qq-qr d{i tg frftqq ar t frftfife .h-tRF snq ot sq-i-f, (¹) t (o) ffiq t t qsrqr qrgrr'

2. \'tT.yd.0.fr. d y,TRl afr {qfr, tq EMi d erw-q-e d crqErq} d €rgsiur if ai-sqrfud g_@f 3flr $Tdi d ergwn o1 qr\'{ft |

s. ttcn oflr .}agfr ots d arqrqr{, en*q aRr tRs. BTt-iyr t frErfRd ftrn q-gqru qcn qrfufr ffii rf q{fr fr.q rT,tt

4. qd sqTt, qifrE-o o-t, qA, sqfi-r qfwfuo grld;r oflErR trr qR-rnfr(qrs-e⁰ fi r

urg offi-+ ve wa-foqd silrrcrr rermfi) {il-Ercr. x"r-gfr qq qrq vi ffiq qqr. odcfi-d gfr w qT'r dql wror gS q{ efts-d, Eq frftqq d sJrzrrir 3 d fqF{tre crdtrnt d er5vn q-q 5t{ I

1l80 (a⁶) edqlroqqqa, Qai+ l8 iirtn 2o2t

38. {nffrrtt drTd 38.'r W frftqql d foft-{q rs it qrqEnfra crg.qx rifirrd 6q6 qq ffi

3s. erftFqo (e-+*1 f+go or f+o-o

as.r. GTBFaa fugd oT f{fi-q Gil-frrr Errr wrq-wrq qr frfrffie e

40. qrFf{. fuTt vqrt frt rrur{r

40.1. srrcrr gfr w qfrEd sqt{{ oq-fr tg rrci gfr q{ qfts-d qq ftF-+{t d frfu{q ze if qeTr frfttrE qq 5frn1

4o.2. xq gS w qt"t sf,IrE"I oe-4 gg xq{fr q{ qT'r d{ ffiq vqn, gq ftfuqdt d frftqq za i[ qglr frftHfu qrq dli;

as"³. {Fq-Ers

scrcq o.qft o) qenw qffit +t anro qr Tilr-arcr uqa ori d ftc {q ftft-+it A frft={q zs t ftftffie fuq crgwr crgqfr fr crv.ft | eo.+. o.rdsftd Xfr w

sarrE=r o"e-ft tg odcfl-d {fr d Gt-gqrfr-d wr qr qrq, gc frfrq$i d ftftqq 26 fr qer frftffifu q-q $rn1

a6.5- qftq¹⁶q vs HErrrEr qq

40.5.1. qr;rE sgrElq qq

(i) offi dFrd

oderq {Bqd, friis I E it"r⁶n 2o2l 1r80 (67) (i) a-d-{ g=r6au uot qsrq

(ii) qruffi t Mtud qfiis

(s)s'fr fuqqm sorr<=r rermfit A ftd fuaur at-qD fu en{{^{{FOOTNOTE *}}}}.r ur+o qspp qq d e-ct-6 nflq (oqfie) tg gers-d, qqaT sqdft'a (dgdi) otnt

(O qrc-{ *iqrtrc qq {. ofq,q 61116. }6q g+fta"r {filqr-grrilH mr qqrq. qroffii t ftdfud ,TMi d cfr qr{fl qq. tcn ots t eicrcrc f,QrT qrrq qsrElq t rffid 3r=q ot{ cf,{rd-ff rgft d a+ ynfuf, d I oilElr{ qS .irriq gr.sr{. 2021-22 of rc{qr, eirrm s{ \q'. Erl. zozt-zz * g-{d Td qr? sfr q,¹ +qFgfloi t oraer snf,fuo qraq sflrEl{ qq d qmrq 3il'flfl fr t a-d-{ grfrerr e?DrrIT-grkII=I ?FI qqn, iIyrc sns q 3rcr{H f,QrT sFtq rfqrEt-{ t vqfua cnq @t{ fi{rc-ff c-fft d qdt o) 6grfl{ o1 qq',ft, 3l1$.r ERI ({qRfdr cftsT,r d srrr$-{ I

¹r⁸⁰ (⁵⁸) e*g{armrd, G?is 18 irqEn 2o2r

(e) qrwffio-qq d qqq srtofufi qr+q snBrq qq o) frqR fr fuqr qrgrn d fu qrfu,/Erfr r* d eitqefi-q r€t eIfr t

q-{E {6 fu qrwffiosrt d +tt{ A-a-c g-{ft&rrr d q,TrE ({6rvt grdn utro) ow qyrq ots S GrcrEH qq qrwfuo ;rrrq qRf-{r⁶ (urue*rd) Asr S{f,-6f d ergux q-q t'fr} dfu $ERfdr qfrerq vq eirfrq ilrqetfuf, qq-t.d erq ftffi orro d eiqsfi-{ Ef,}t

F) (fr.fr.arr{.(c{r{s-q) (erfu-a qrfis), at qt, qrrf, q{oR. [amm o{ : zool=1oo] d ergux *.n t

+o.s.z. *iqnq gi qrmrq qq

40.5.2.1. nrfi-q sgreq rerf{6 :

(6) riqr'r C-., qspq (gq. Yg m) @q d eq|mfuo qti nmr;q qq qFqftrd Et) r

(u) qqqo vq qtrnur qq

ftqrq ersfu tg gq. gs fr. qq ot sfqn qRm-d-{, 3.5 qftsfd qrff-fi' {ffi etro' ftqrgq* t t

Frq ocnz\qsq n)

frqi6 r s rqE{ roz r

llr0 (⁶⁹) g$.sd.

19.97 16.80 13.64 12.28 11.05 2024-25

ErftTfu+l-f,{ur d sqq C. Vs fr. derT Grr{. \'s cq. alq o). s{-cft-sq d qIEIrq q{ sqfr.elr{. of +o qftcrf, aqr fr.fr.eir$. oi 60 qfu{ro q'rq elq) d srTrr{ qr qmft-o gfl-ww (E-qAyrq) qn Bsrq t +i d qran ft-4l,s q fuqr qrgfll

qr:d 16 3fu fi fu ot{rdr 3Trqrfud arfi-q vqrr{ ermfi d sfld-{ ft-qrur cunfr d er"rtr et. vs yq.qq. s-s+t qrFrfuo cfuqrf,{ ft-{io q{, qrq ftrn.ri aftm oo GNSfr yq srd.{.S.fr. of ds"o-<) or z cldcrd dqr fu{fi ARF crsfu d +rrc qM s.s qfryta ot ({ t qffi of qr\'.ft. sqt-mrgsR qrcffifi{q d srqEfi-{f qtII ¹¹⁶ fu q,ft rf,iqt t f⁴fu fr qMr / q-dqrd{ qr ftffi qrfrfuo crffi d RrrT-ft&Tt t atrg cfu{dc ot qqe t fr4trd orftR-rn d vs vq. qq, fusq {rs A s-Sqm.r qr qrr (srftfutr (fr-filT q sqrtrd q-€l) qm{d t fu-g d+a us a-o frfuo q-S t, tRs 3niyr t qrq fr"9 .ri er). vs vq. c.Tn t erko vq 6qq qrq-ffi (urs-e! dmr

qrtr {q^di at strfi llcs q.{f,r⁶ M. BTrPf-r qdrFoR, srFraq \'ri s*q riTrdq. qr{f, s{⁶¹-r A orqfdq d ergwn. stfr [anun q{ s zorr-rz 8lqf,r} |

¹lEo (⁷⁰) u<*$r€{srd, Qqi+ l8 i.rER 2o2l

4o.s.2.2. t{qqr{ qd-f{qf, sf,rrq"T re[{d}' ig

o) silrfiI oqft ig rierR'r Si qrqlq c{q (W Cs fr) fr Fmfufuo sFqfuo rtr) :

(i) qrnsfufi deTr Htefq qq

(i) rrrq( Vs r{emq qq

s) ftqrur si-qE t-g sil+.r w. 1's fr. tqq A r.+o r.qrr(o-uffu) ;rFkr: 3In vs gq. deTr g. vs fr. qq tg Eer6n: sqeT sq{E-o(dgd_e) otnr

q)

u)

uderrd {i[d, Giis tE T{E[r 2021 l180 (71) @ ormffiowr d eqq eem{fuo 1ti r+rur< qrr dqr wqd G rierRur arq, sfl crqB of mwfuo Tfl-trqrT{eqapn) 6t trsrq d ti d qeqrf, fuqR q ftrn qrfi, nrfu Wffid gil-rflR €-q&{rt ) oi d-orr

"fr.

40.5.3. q-fi{ drfiq sdrr<;r rerrrfi}'ig :

d W Cq. qq fr.{.ern$ (tRq. d fttieE Tq yrd) frft'q{, 20.1e or e0 cFd{rd *.[l q⁶ Vq. o[{. qrr deTr yq. \'s fr. qq Hi-d d.nt orrffia TS o¹ firrunr qT ai-q frffi fr-qn t, qefi ro-qq o*q, 1'q. Gtr{. qq G gq. gs fr. qq or c[gcrd 40 : 60 ft-dR if fuqr qrgnnt

40.5-4- "arn-6}'tg

l lro (⁷²) odqrre rmq*, Saio l 8 iFrER 202 I

41. rt<-ARs srq 41.1 vercq oqfr d qrut{ S strg'{rFm ol$ erq m qrlftd qfuftf, B ft,d s€l il6 frfuf, Tfr t, d t-S *dI t Mf errfrnq) or frErsrr, ftAqT * eirq, frxri, crgql}rft qruffi d fffis (qR-t+qfuqT w Til Er{T vq ft-*qZE;qrP+qrqlta-ffif,ivr dFm d Hqrqt"w{ d B-q-{ri-) t onq, 1M t enq, rqrq 6df3{t,/qltr{r f,dfu} d ³TFrrit qr qtct. srqs/frTqfr-d otq-d of M + enq, fuqrq eienr m erar w-serc d fufiq t eTrq sfr-{ ftrqd d f{fi-q t enq o) u}.s-fi crq @t$ frfrq crffi qFqfuf, t, t{-tRw el,rx ftfff, 6trftr

41.2 scrs=i d o.ro-ER t risfua .t{ tRE eirq d {rRr, 3n*.r 6v st-gdko frr$ ergwx vdrr*r 6-qfr A qtfi-⁶ fttr{d qqrq ol fuTfRf, osfr rrq-q qrtro. fttr{d ar.ro i t qel fl qr+rft;

q{€. sflr+q 6qfr Er

crg snfu-d ucr+ fu.h-ARE eil-q ${ frf{qlit d eltqrq ⁵ d qrqEnr} A ergwnf+antfrqrr"ftt

42. crq 6rd-{rr t errq

qd vorec offi 3*4 Tf,rrc;r qffir tnr sqfrq ovi gv ftffi erq o.rt-{R, sqfu-d qsr{ t oM or qrqrRo futrq Htra, q qfuK +fi t, Td tS o-Rt{R t s{ftfu GrH GflrfiD G fro.rr$ 6 qtq ftqifu-a tfr t fuTrftd 01 ql\,ifr :

frqis' rr r{Er zozr

6) t$ erq o-rt-{ri t enq or d-ffi Bq*r e-6-d qrqs snqero-dr fr t qa ftqr qrTqrt

s) t-d erq oi-t-{ri t sm or vo-fu6r$ Fwr sorr

43. orftq a-cqrfi err+o d cR-qril{ d qrc-⁶

43.1. 85o/o

q) il{iq drftq f+go erro 6}wr (\'q.fi.fr.Vfl) dr q.fr.fr.f.fr.Vs.

q{d Td fr arr d ffi d Btcq t, ffiffSw sm gqdfrsfl Gfi vfiAdfrCfl d frC, \r{qfrgqs ,DrIQT ⁸⁰ cftYrd *i es qfucrd t o-q *i of Re{ft t anr d ftd 6} {qi al orgqft qfr fr qr\'.ftt

43.2. qr{qrtq qrffi⁶ {iT, qR 6r*tr (C{.C.fr.\rf,.Cq..) ,-

o) wrfr drfi-q silIK=I efft6. ya.fr.fr.\'s. d ermrsr 85o/o s) Efla-q dlfrq fugd rermfi otrqr (vq.O.ft.vs.) BOo/o €.3. q-f,d TqIr;I6 gEIt ({

(m) frffTH oiq-dr onEfiRd orfi-q ssreq prra⁵, gs.d.fi.Ts. d erarq:

rlro (⁷⁴) edqlq {qrd, fui{ l8 T{en 2o2l

(e.) Ese-s drfi-q fogo enro otrqr (+ x ²¹⁰ vq.sq), fr.cfl.vs.BTrc. 2650 Kcallkwh

ffq r: soo ffi-d ³i-r vsS sc{ afr {{^{{FOOTNOTE *}}}}Fr{q} fr rl-d qrqas u;ts w fuo ri qffio *i t. eEi qitrd tetr{o sqr ({ sw ftftftfe *erm6 sqr+t t +o ftrotdarfr,zd.vqyq.oc *frt

rs d Trrq{ €tq-r-

6t{dr srtrrfud orfi-q vqreq {Qrt=ro -1.05 x f{qm (ftqrg{) BETr (t (Kcal/kwh)

wg fuvrw g.ErT q{ ffifu( a{fuo-f,q ffiTr-fl {o.r{ sqT ({ dfu {6ri of e+rq \rq drqqn

ydqrr⁶trd[d, Gii+' 18 iimn 2021 rtso (75)

qrg 16 fi fu qq {f,r{ d eqrq oit ilqqn $ qrqrc swttr ctro.-{(tfurr) t ft-q di, ilq ft-flilq M d 3rfuf,dq fuqrs eor{ oqr E{ ol fuqr uilVrnl

qt-d, tr⁶ citi fi fu cr⁶r qfir{ u.⁶qr ei q-rreqa rfi t am-q 96 orr[ffi qr ftq 3rqfficfr trNr sqr et ofl-{ sr+ct of 86-flq fuqrs {od sqr q{, uw ftftffie d€riq qfuo fr.gw.fr. at ,p-6q favm go( uw

43.4 frfiq-o {q-c A-d ot qcf,,