Income Tax Act 2023 (Bengali Version) as passed in JS recently for your kind perusal.
Regards//
Mahamud Hosain FCA
With best Regards//
Mahamud Hosain FCA
Managing Partner
Mahamud Sabuj & Co.
Chartered Accountants
Council Member- CA Bangladesh
Independent Director -Bangladesh Industrial Finance Company Limited
10. 8094 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(LM) “ x q 6Y H•” “ 3B ?¦ ; 6Y H•” 6 9-
International Financial Reporting Standards (IFRS)
? ¸ 5 ? 1 6V V
c 61r-J ;
(L+) “x ¥” 69- Trust Act, 1882 (Act No. II of 1882) ?
6 ¯ x ¥ ? Specific Relief Act, 1877 (Act No.
II of 1877) ? g x ¥ 61r-J :
" - 9 , Z [ x ¥ Š
; Œ G -" - 69 Š ; , ;
H ’ P ¯ 9 Z [ HJ Š , Z[ ,
; z ° ? x ¥ z ° ,
;
(L*) “• – / 6 3 ” 69- ( ? H m O • – /
6 3 J o J;
((&) “ q 4- ” 69-6S 3 ; g q 4- ;
((') “ 3 ; o ” 69- Bangladesh Bank Order, 1972
(President’s Order No. 127 of 1972) ? article 2(j) -
g 3 ; o ;
((%) “ ;” 69- ; N 6 ƒS
u 5 ;;
((L) “! o H ’P” 69-
( ) ! ¹ 4V [ , "Z [ , , N [ ; ?
(O) 4 -H H ’ P H“
,
4 -H
H ’ P H“ ! o H ’P ;
, -
(6) ! H 4 4u q- C-
68 ! ; ?
11. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8095
( ) ! H b - - ™
4 Ÿ
(১) , 4Y o
5 - H
H ; 69
(২)
! ; ?
F- ? c B 7k
%& ( ") ;Z B 6
;;
((() “ 5 69-” 6 9- o Š Z [ 4 2 ›
69- 61r-J ;
((p) “ ” 69- F-
( ) ? c o J b - o
; ! " 6 ‰ X -
(6) / 69 HJ F-
S / Y '+L (? "
") ! ;
( ) HJ F- / S /
- B *& ( ) ! !
? 6o G - „ ( (, ) N
2 / 69 S /
B L.p ( " º F ») 69
! ;
(O) ² 6 /J , 3 - o J E
: o ‰ - ! ¢ -c HJ
F- ; ! " 6/Y1 Eˆ X;
( ) ; ! " Š 6V
Š : o ‰ - !
¢ -c HJ F- ; ! " 6/Y1
Eˆ X; ?
12. 8096 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) x ¥, ;, ° ) ƒS
5 [ o J D ! ƒ S ; ! " ; N
6 X :
o ‰ - ! ¢ -c HJ F-
; ! " 6/Y1 Eˆ X;
((.) “ - ” 69- ) - ;
((M) “ - ” 6 9- J - 61r-J ;
((+) “V ¼ 4 7k” 69- q- C- - 7k;
((*) “ ‚” 69- H ˆ4 69- o ; ½P 6‰
Š D;
(p&) “ ‚ ” 69-
( ) ‚ , 6V / ‚
6 ¾ 1 ;
(O) ;4, / Ÿ , ¾ 6V / ‚
o 6 ! ? 3 V • ; 4
6 ‚ H 61r-J ;
(p') “ !"„ 6 J " ” 69- ( ? H m O !"„
6 J " ? !"„ n " ;
(p%) “ !"- ” 69- ( ? H m O !"- ;
(pL) “ , ; ” “o ‰ ” 69- Š , '**( ('**(
'+ ) ? g , ; o ‰ ;
(p() “ - - ” 6 9- Š , ‰ o J E Z [
b - o J 61r-J , 9 :
( ) o ‰ , ; , - - - ,
9- - - , o ‰ , , , F 2Z, ? 4•
6Y H ••, H 6 / H
, 69 HJ C- Z, Š , ‰ E
- ! , ; Š ! 4V !
- - ; ?
13. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8097
(O) Š , ‰ E o ‰
" Š¿J o J H
" C- HJ _ - - ‚
ˆ" X;
(pp) “ À 4B” 69- L% ? g À 4B;
(p.) “ ¬ o J” 69- ¬ o J 6 A Z ,
%&'L (%&'L L* ) ? L' ? 6 ¬
o J ¬ o J;
(pM) “3B ” 69- ? c o Z [ ‚
~ J ? c / Š“ , 3 ; ‚ ! -S
61 ÁŸ 1/ ¾ 1 6V/
 D , ? c o 61r-J
,
( ) •, ; 69 ‚ T HN !
/ UN ! ! £ ˜ W 4 ;
6o 4V H Ã 7k > u 9-
HN ! 9 9/ ; Ä
~ J W ;
(O) ! ! £ ˜ W u !O; 5 ¥
" ; "Å 6o
; ZY q; ¥
" F ~ J Š ! ; ?
( ) 6 T 4 ¥ ?– , Æ !Ç
2us 5 o ; ,
HJ ! Ç o u / !O ! ,
? c "Å 9- ~ J Š !
;
o È ।? !3 H ’PG ,
(6) ‚ 6 9- " ¥ 61r-J ;
( ) H ˆ 4 ? ¥
?– , Æ H ˆ4 - 3B
6 / ;
14. 8098 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(p+) “3 -” 69-Partnership Act, 1932 (Act No. IX of 1932)
? g 3 -;
(p*) “ N ” 69-69- N ;
(.&) “ 4 7k” 69-
( ) Z [ 5 F4 ‚ •, 6 ‰ /
4 HN ! J
5F 2 9- 4 G -
H , Z [ ‚ˆ H{|
H - 9 N -
H G - „ T N o H 7 k
X H Ÿ7k; ?
(O) Z [ HJ 5 F4 ‚ •, 6 ‰
4 9 , Z [
b - 6 9- S
(6) , F ! o ;
( ) HN ! 3 ; — 4É HJ —
H“ / Ÿ ; ?
( ) H " C- 5 F ‚
, - ‚ 7 k H
‰ , J Q /
- } 3 ;
(.') “ ; ! " Š ” 69- Š , '**( ('**( '+
) ? 6 ¯ Š , ?
; ! " ; N 6 )
‰ ¯ ? ; ! " ¬ -; X ? c
° 61r-J ;
(.%) “ F- 7k” 69- Š D / Ÿ Z [
( ) N 1 Š D J / Ÿ ;
(O) Z [ F- / Ÿ H -!3 ( ) 68
c 6 Å 6 , Z [ F- / Ÿ ;
15. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8099
(.L) “ ;Ê 69-” 69-
( ) Š! ; HJ Š ! ;Ê
69- V ¼ 4 7k, ? Ë 2 6 ;
(O) 2 Š! ¾ 1 ; HJ
¾ 1 2 6 4- Š ! V ¼ 4
7k;
( ) o 6V / Š!
¾ 1 ; HJ ¾ 1 > 7k;
(E) Š! YJ, ÃÌ, Í
; HJ Š ! ÎY 7k, Š !
, Ç ; /4 Z G ! >
š 69- H 2 HW 5 69-;
(•) ; ! " ; N 6 P /
Š! 6 T ;, 6 T 5 !
" Z G ;
(,) ! 5 F 4 Š ! o > ;,
> HJ Š ! V ¼ 4 7k;
(X) ÏY • : ; ! " o
; ! " > ¾ 1 ; > >
7k;
(4) [ 7k C 3 ; 6
-¡ Z ; —
× (O/ ), O
= ˆ 2 > 69-;
O= C 3 ; H mO
X;
= ˆ 64- 4V - 5 5 o ;
o È ।“ ” 6 9- 6V /
¾ 1 ; N 6 P / 6 T
61r-J ;
16. 8100 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(.() “ ! " Š ” 69- Š ; ! " Š
;
(.p) “ ” 69-? 6 ;
(..) “I g F ” 69- g " ; ZY 5 3 ;
g F , ; - ;
(.M) “I g F 7; o ” 6 9- q- C- 68 !
Ó Ô ; , ;4, Ô ; 6V V _ !D
! 61r-J , b - Z [ - 5 o
61r-J , 9 :-
( ) 6 , 6Y -B 4" / 4Y ? c
Š! Õ"- (intangible) Š!
6 T ;
(O) ‰ Š! 6 T ;
( ) 5 Š ! 6 ¾s, 6 ‰ , o >
- H ’ P - 5 o ;
(.+) “ q-” 69- National Board of Revenue Order, 1972
(President’s Order No. 76 of 1972) ? article 3 ?
clause (1) ? 6 _ 4 4u q-;
(.*) “o J” 6 9- u / o J, 3 -, o J E, ² 6 /J
, x ¥, ; Š 61r-J ;
(M&) “o ” 6 9-61r-J
( ) xq, 4Y ‚ HN ! ;
(O) xq, 4Y ‚ HN ! „ ³´
T - ,S ;
( ) ; /4 6; /4 D ‚
;
(E) " ˜ D;
17. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8101
(M') “o Š ” 69- o - Š , '**' ('**'
'( ) ? g o - Š , ? ; ! "
; N 6 ) ‰ ¯
? ; ! " o o , ; ? c
W ‰ 61r-J ;
(M%) “o x •3 ” 6 9-61r-J -
( ) o ? 6V q ,
; !" o C- 68 ! 6V h 6 9-
‰ 1 ;
(O) ; 3 V • ; /- ? 2 ?
6V 69-‰ 1 ;
( ) , ; 2 C- Z C-
- 3, , 4-, …Ö- ! 6V 69-
C- Z 68× ; " ;
(ML) “ ‡!” 69-o u / -
( ) HN ! I 5 i;
(O) I , H ’ P 5
i; 69
( ) HN ! I o Ø X ? c ;
H ! ,
" ¥ 61r-J ;
(M() “ , ; ( Ù Ú ;)” 69- ( ? H m O
, ; ( Ù Ú ;);
(Mp) “ , ; ( !"- )” 69- ( ? H m O , ;
( !"- );
(M.) “ , ; ( "Z )” 69- ( ? H m O , ;
( "Z );
18. 8102 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(MM) “7; Š!” 69-
( ) ! C- 5 5
Š D;
(O) o H Ô (undertaking)
T / H B ;
( ) " ¥ ,
b - F 7 61r-J , 9 :
(6) ! o H ’ P 5
‡!, / z ‚ •, ;;
( ) o J o - T , - 6‰ Š D
6 9- 61r-J " , u -;Å ,
[, 3– † ‚, :
! C- 69 H
/- " ; !Ç C- ;
o J 4 o ?
o H ’ P o ;
(M+) “ B ” 69- ? - W 5 %. ?
H m O B , ? N ? ; 6
! - B J ? c
6V ;
(M*) “ Y ;ˆ” 69- b - / 6 4- ? c
! ? “7; ” O ‚ !
o ? ; ! 61r-J , 9 :
( ) B•, " " xq - us
Š - 6V Š D 68 !
; • ; us ¾ 1
2 ;
(O) B•, " " xq - us
Š - 6V Š D o 1 œ
2 ;
19. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8103
( ) B•, " " xq - us
Š - 6V Š D ? c Š D
o 2 ;
(E) J , I" , 4Y I g g ,
6 /g ; - Û"; Š - œ
2 ;
(•) B T 3 3 Ü , !"-
o B 3 Ü ; • !
us ¾ 1 ; 69
(,) G - H m O - ™ Š¿J
! 2 ;
(+&) “ > ” 69- ; ! " 6/Y1 ; ! " /Û ;
‚ ? 6/Y1 o Ý
o ?; 6 > }O " ‰ / HN ! •, ;
6V V H > 6 9-61r-J ;
(+') “;/Y "” 6 9-61r-J
( ) 7; H H , Š
" • 2 Þ Æ— } 3
, ! ? c Ä 3 ; Š Š!
4 /- G - " / £ ;
(O) 7; H H ,
q , q ¥ q 4B ˆ -3 B
2 Š " • 2 Þ Æ—
} 3 ;
( ) 7; H H , Š
6 ; HJc 6 6o G -
Š Þ Æ— } 3 Z 69-
H " • 2 ;
(E) 7; H H , 7; £ 4V
Š C- H ; Þ Æ— } 3
Š " • 2 ;
20. 8104 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(•) Š , '**( ('**( '+ ) ?
6 ? c Š C-
; ! " } 3 ;
(,) H~ ; 3 ¦, ; ? ¥B /¥ • x ¥,
? ,Æ x qq 3 ¦ 6ß ˆ/ /¥ • 3 ¦
? } 3 ;
(X) /B Š H ; Þ Æ—
} 3 " • 6 T ·
" 69-, H
Š Š ! 6 " H H , 69
? c " • Z o J
A 4V ? c Š C- "
69-,
b - F 7 61r-J , 9 :
(6) Z [ Š 6 ;
" • q • Š
H)¿D Š ! 6 " ! s 6 ,
Z [ H -!3 ( ) (E) 68
6T " " Z [
¢ - ! 69- , 69 q
q -¥ ! , ;
( ) Z [ · ! Š 7;
o Z [ o u / -
" • !D 6 T
· ;
( ) Š C- " 5 ;/Y "
àG - " ¢ - "
6 9- Š C- ‘
X ? H -!3 (•) ? 6 9- ;/Y "
, , Z [ HJc ‘
X ÝÀ;
(µ) Š C- AY5 " ;
21. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8105
o È ।“Þ Æ— } 3 ” 6 9-61r-J ,
( ) ? !3 , ? 6 68 ! z
/ , - 6o 2 ƒS "
¢ - 4 /-;
(O) H -!3 ( ), (O) (E) ? Z [, ? c Ä
O -1 Š ; } 3 ; ?
( ) H -!3 ( ) ? Z [, Š ˆ 6 O
-1 H ; } 3 ;
(+%) “ " • ” 6 9-6T " • 61r-J ;
(+L) “ !Ç ( )” 69- 4 4u q- !Ç ( ) J
o J;
(+() “ 1 ” 6 9- u / o J Z [, HJ o J N 1
U 1 61r-J ;
(+p) “ ” 69- , %&&' (%&&' (M
), ¬ Š - ; N
6 ¬ ;
(+.) “ " ” 69- ( ? 6
" J o J;
(+M) “ H ˆ4” 6 9-61r-J
( ) C- AY5 x4 ;, ¦, mÂqcÎ,
· [ (Debenture), AÀ " / D AY5
H ˆ 68c ! ;;;
(O) Š D AY C-
AY5 " ¥ , ¬ , 4-
9 " 2 AY5 ! ;;, ¦,
q , q /ˆ/ , H~ ; 3 ¦
6;B ˆ/ /¥ • 3 ¦ Û9
á H B, AÀ " / D
AY5 68c ! ;;, ? G - m O ! ;; T 9-
6 Z [ (warrant):
22. 8106 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
" - 9 , }¹ B, â 3B, , ,
[, o u 5 [, o ! ! ! B š
69- (trade receivables) o ! ! !
69-(trade payables) 61r-J ;
(++) “A!” 6 9-61r-J -
( ) 9- , - · , , xq
qB, 6 T , H ˆ z •
" A! 9- ! ;
(O) 3 ? c ! "
9- k A! ‚ ,
69- 7; T 4 Ÿ o 61r-J
;
(+*) “ ” 69- , ‚, ‰ Š D ? 69-
(money) 61r-J ;
(*&) “u 5 / U ;” 69- ? c / U ; )
3 ; 6 " L ? ; 6 " C-
68 ! ;
(*') “‰ C- Z” 69- ˆ - " , 4; F!, H 4;
F!, Û / ? H F!;
(*%) “‰ ‰ (permanent establishment)” 69- o
Z [, o c ! -S ‰ - 2
o J HJc o ¢ - " / , ; ,
? 61r-J -
( ) o ‰ ‰ ;
(O) " O ;
( ) ? 4 •;
(E) 6 3 ;
(•) -! ;
23. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8107
(,) O ;
(X) -" ;
(4) O , I ; 69 z × , —- /-‰ O ! 69
5 Š! 68 ¬ , H D ; 4V
6V ‰ ;
(®) O ˜Z ;
(±) - ‰ , - , ‰ 4
N RS ! - ;
(B) o J C- HJ o J ) ? H ’ P
4 4 ; C- ; B •
! , ! HJc - ; ! "
(? 4 HJ 4 RS 6V
4) 6o / , ;; ?
(Œ) 6 o J D HJ 6
o J H 4Y / /- " ; o J
6 o J ; ! " Š !
RS - , ;
;
(*L) “ ¾ 1 ” 6 9- 7; Š ! Z [, , Y
Š ! us ; 61r-J ,
b - F ! 61r-J , 9 :-
( ) 7; Š ! ¾ 1 ! ! 7 ;, H ;7 ;,
6 X 7 ; 6 ; z x ¥7 ; Eˆ
;
(O) Š 6 ; " • B
! H Š! H ;
?
( ) 3 - 6V o J E = > }ã - 69 , ²
6 /J / J ; ! 7;
Š ! ।
28. 8112 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
'p। W 1।(') H - (%) ? (L) ? Z, ;
Z [ A ! -S F È _ ! Ç / D W 1 › ।
(%) F !Ç / /J ; ; O / -
? H q• ; x yY ; ? ? ! Ç B …
4V ? HJ Z [ F ˆ È _ ; x yY ; !Ç ,
9 … X , / D W 1 › ।
(L) ; x yY ; ; % (Ë ) 4 !Ç 9 ; ? /“ ;, HJ
; ˆ … H ’ P ; x yY ; 6 J !Ç ?
; W 1 6 J ! Ç ‘ ¯ ; x yY ; !Ç 6 "
68 › ।
'.। ? 4 !Ç C- Z । '( ? i 9 À ,
; x yY ; Z - ; ? ? !Ç C-
Û9/ ”9 / o ! -" ! ।
'M। - W : ।? Z, ; x yY ; 4u
7 æ ‰ - Â D 6V V - Â D Z [ H{| F 7
1 - W - ।
6 " (
-
9 62
- / D
'+। - ।(') F- o J B / D
-, , " T ।
(%) ? ; Z, ! C- 6
F-/ D - -, , " T :
F-o 6V ! 6 4- H - -,
, " T ।
29. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8113
(L) ? 8 b - ! -, , " T
, 9 :
( ) HN ;
(O) 6 T ;
( ) Y ; ?
(E) 6V ।
(() ? ; Z, ! C- 6 -
5 , 4- 69 6V , 4- -, T ।
(p) ? i 9 À , b - Z[ 7 6 " M ? >
3 ; - , 9 :-
( ) 7; ;
(O) ;/Y " ; ?
( ) ;B , "ç4B, q- , 6 ; 69 ? c
5 O; 4 ; / 69- > ; ? c >।
'*। 6 J ।? 6V V i 9 À ,
H J C- Z G -8 ! o o J ; ! " ? c
o J F- o " ! - A !
; ? c o J ? 6 ! p&% ( " " ") p ( •,) ;Z B ,
? Ë 2 6 , 6 J " ।
%&। ! , > 9- Y H । Z [
F- ! C- ! O;5 , !
( ) ! > ? ! E F !
> 4V " › 6 9- 5
; ! 7 k 9- Y X; 69
(O) ? ! E F 5 6 9-
5 5 6 9- 9- Y
X,
30. 8114 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
Z [ ? 6V V éê , !3 ( ) H m O 9- Y
H 69 , Z[ , !3 (O) H m O E F 5 6 9- 5
5 6 9- 9- Y H p&% ( " " ") " z
।
%'। B - 6 ! "- !"‰ Š D H 4 ।(') Z [
; ! " ! B - ! "- , ? c !"‰ Š D ¬
? ! HJc Š D 64- HN 5 Š - 1 F4
o È H ‰ o9- 69 H ‰ o È H " B 1 F4
, Z [ H " !"‰ Š D V ¼ 4 7 k
69-4 HJ ! H ? ! ।
(%) H - (') ? ? ; ! " ; N 6V 6
H{| ! éê ।
(L) H - (') ? 6 4 Z [ ! J …
A ! ।
(() H " H - (') ? 6 4 !
Š! ! Z 6V Š! ; 4 >
! ।
(p) Z [ H " Ó J 9 , !
B -6 ! "- !"‰ Š D X, Z [ HJ Š D F ! " ! "
!1 ।
(.) q-, B -6 ! "- Š D ! " , 5
Š D HW
( ) c H J , c o ‰ T ;
(O) H " b ? c C- Z
68 ¬ !1 , ; D ë ! , 68 !
o ‰ T ।
%%। Z (retained earnings), (reserve), H)¿D (surplus),
Y ! H ।? ; N 6V i 9 À
, ! F- Š , '**( ('**( '+ ) ? 6
? ; !" ¥ ?– , Æ ; rJ Š C- Z 69
36. 8120 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) o ;
(•) 7; ;
(,) 9- Š! ;
(X) 6V V HN ।
L'। ? — ।(') ? /“c i 9 ;, b - 7
o J B 61r-J , 9 :
( ) HJ o J 3 - 6 " ! o J E !Ç
;, HJ 3 - o J E 6 ";
(O) HJ o J u v 6 > á 1 , !
(6) HJ u v 6 > á 1 H
/- " ; ;
( ) ? c H HJ o J J Q : 9 ;
( ) ? c ? — • :
" - 9 , HJ u v 6 > á 1
”9 - ; ? 4Y ।
(%) o J 3 - 6 " ! o J E !Ç ;, HJ
3 - o J E 6 " bc w[ ) c , 9 :-
= O + ( - E) ? • %, O
= 3 - o J E HJ o J 6 ",
O = HJ 3 - o J E HJ o J C- > , A!,
" 6V V F ,
= HJ 3 - o J E B ,
E = HJ 3 - o J E C- ; 6 " ! !Ç !
, A!, " 6V V F 3;,
• = HJ 3 - o J E HJ o J " " ।
38. 8122 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(O) “ ‡ - >” 69 “ ‡
6 J >” 6 9-61r-J
(6) , 6 > Z G ,
H 6 / H ;
( ) / U ; 6V ; -,
68! 6 " o 6 "S 6 ";
( ) , ~ J " - ; - 3 ; > 6Å
A ! V ¼ 4 7k;
(µ) , ! ; , 6V " -
6 > 6Å A ! V ¼ 4 7k;
( ) “ À 4B” 69- - C- -, !D ˆ/
" A , b -
" 7 61r-J , 9 :
(6) 7; , , 6 T , HN / ,
iˆ ! / B ;
( ) u 5 / U ;, 68 ! " ;,
68 ! 8 F ; 68 ! - Y
; !D ,•! ;
(E) “7; ” 69- 6V ! / D
6V V / ? A - , b - /
A ! 61r-J , 9 :
(6) ; / , À 4B, 6Y 8 ˆ,
A ; ?
( ) - C- -, /“ ; !D ,•! ;
(•) “ - ” 69- ! 9 ? -
/ ! " 9 - Z HJ 4
Š“ o J - ‚ ।
39. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8123
LL। À 4B, / A ! 9- 7k - । 9- 7 k !
À 4B, / A o 6V V À 4B, / A 9- 7k b -
- , 9 :
À 4B,
/ , A ,
Y !
- 7k
(') (%) (L)
'। A ( ) / Ÿ ¢ -/ - C-
" ; 69 - C-
o ‰ ; F- 7k;
(O) £ 5 / Ÿ > Z [ 68 <! ( ) 68
- / Ÿ ? " / Ÿ 9- Y।
%। B Ÿ
A
( ) %p&& -1 Ÿ Z [ '& (!") 4
B ;
(O) %p&& 6 ? c Ÿ Z [ %p
(º ,") 4 B ।
L। 6V
À 4B,
/ A
À 4B, / A 9- 7k V ¼ 4
7k।
L(। -, " á 6 4- - ।(') -, " á 69-
~ J o ‰ 6 ? ˆ Š
( ) -, Š -,
" AY ;
(O) ? ˆ x ¥ x ¥ " AY ?
„ x ¥ x ¥ ! ;; HJ " HJ Š
Š -, AY
।
40. 8124 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(%) -, " á 6 " > ;, " > N O
, , O
= > O " V ¼ 4 7k,
O = " 64- o ।
(L) H - (%) ? - " 64- o ; b - o 7 3;
y® , 9 :-
( ) -, " 64- ! 7k " 9 ;
(O) -, " 64- 6 A ! ! 7k
" 9 ।
(() -, " á 6 " 64- > 6 A -,
¾ 1 ; , O , O
= " 64- 6 A ¾ 1 7k,
O = " 64- 6 A ! " 7k।
C 62
/ Ÿ
Lp। g ।? 62 H ’PG ,
(') “› Š D” 69-
( ) [, 3– , 3ˆ HJ ›
6 <Ô 6 "; ?
(O) › — H ‰ HJ — ,
O / 61r-J ;
(%) “/ Ÿ ! ” 69- ; us Y o ! -S
4V Š D o 6 ! , 4u
; H H , 3 ; o ,
o , H“ 7; 9- _ 69 }! ; 4
Š C- 6V o J / Ÿ ! 61r-J ;
41. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8125
(L) “ Š D” 69-› Š D, 4 , [, 3– , O / ,
o Q , : , o J 7; 5
6V /Û Š!, / Ÿ ! ।
L.। / Ÿ ।(') o J Š D B / Ÿ 7k ?
62 - - B 68 ! z O , ! ! ; 6 "S 9 HJ
Š D HJ o J / Ÿ ।
(%) o J Š D 6 " HJ o J 4 o H ’ P
4 9 ; ? > HJ o J o O z
;, ? HJ 6 " 4V ? 4Y ।
(L) Š D / Ÿ 5 , , 4Y o -" F
H , / Ÿ O 6 ।
(() Z [ ? o J H - (') ? H m O Š D ; , Z [
HJ Š D / Ÿ o J > b - / ,
9 :
! Š D o J 6 "
A ! -S ? Ã
; " 8
! Š D o J 6 "
A ! -S
HJ Š D / Ÿ o J
Z [ HJ o J
o J E ।
LM। B / Ÿ 7k । F- Š D B / Ÿ 7k
b - w[ 8 , 9 :
= (O+ +E)-•-,, O
= B / Ÿ 7k,
O = HJ Š D > / Ÿ , Š D F- 7k, ?
Ë 2 6 ,
= HJ F-HJ Š D > 6 T / Ÿ 5 69-,
6 / H ,
42. 8126 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
E = HJ F- HJ Š D > 6V 6Å
A 69-7k, ‘O’ ‘ ’ H m O 6 Å 6 J,
• = ? c 6 T 6Å, G - „ F- ›
B / Ÿ 7 k 61r-J X;, HJ 6 T
,Y F- / Ÿ / Ÿ T C- ‘
X,
, = ¤V / :
" - 9 , / Ÿ 9 Š - H "
L& O 2 6 ।
L+। / Ÿ > Z [ 68 ! z 4 7 ।/ Ÿ
> Z [ b - O , 4 z , 9 :
( ) Š D Z Í ³´
; 4V " ;
(O) Š D 64- , - , á , - Þ à - 4V
9- _ 7; · T ;
· H " A! } 3 ;
( ) Š D H " , 3 6V F-
, 4-, 7; , 4- 5 ;
(E) , / Ÿ T , à ï " , ËYN, Z Z
/“ Û ; 1 o 4V b - H m O
6Å, 9 :
Š D 4 z O ,
( B / Ÿ 7 k "
)
(') (%) (L)
'। 4Y 4 o Ø
› Š D
L&% ( [" " ")
46. 8130 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(E) 5 F 4 o Ø : Æ ! Z Z
? , F ! 4V ; ! … ; ; - ; , N RS
1 o ;
(•) — Q Z G 69 — Q
HN ! 3 ; ‚ Z G 69 ! … ;
D ; ZY " z ;
(,) 5 Ë - 69 6V Z 5 F
Z D o 69-;
(X) C 3 ; - 68 ! 68 b -
O , 7
(6) ! C- RS 5 F o Ø Š ! 6 , ;
( ) RS 5 F 4 o Ø Õ"- Š !
6Y B - 4" ;
(4) Z [ ! 5 F 4 o Ø … ‹ Y X
‰ / 6Z X Z [ HJ … 5 7k
? , Z[ , … >
69-, ? Ë 9- Y 6Å;
(®) C- Õ• 5 5 F Š - q ; " !Ç
! " 3 Š - - 5 o , 7;
5 ;
(±) q- C- 68 ! X ? c á
Š - F H ; ! " ! "Z !
- 5 o ;
(B) 5 F Š - I g F , ; O - 5
o ? c I g F , ; - 5 o
) F ˆ ¢ - ? 1/ ! 5 F H“
; ZY ; ! " , ; X।
(%) ? 6 o ÝÀ 6 " 5 F ? Š -
; ÝÀ 6 " 68 ! z o ‚ ।
54. 8138 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
p'। À· o 68 ! ।(') o 9- _ o 6V V Z [ À·
o 68 ! z , !
) À· À· 6 " 6 ! ÁŸ 1 ? o
O 6 ; ! "- ;
(O) À· 6 ; 69- 6 ; G - ! D
; Û J ! Z › 9 ;
( ) À· À· 6 " F- -
9 ।
(%) o 9- _ Z [ À· o 68 ! z , !-
( ) À· À· 6 " International Accounting
Standards (IAS) ; ! " 4Y o 9-
_ C- 6 ! ÁŸ 1 ? o
O 6 ; ! "- ;
(O) À· 6 ; 69- 6 ; G - ! D
; Û J ! Z › ;
( ) À· À· 6 " F- -
9 ।
p%। A! } 3 "F 4 ।(') o H ’ P 5
7; H A! " , Z[ , } 3 / 69- "
; o o 68 ! ।
(%) ! !O , 5 6 9- 6 " o 6V H ’ P
o X 5 6 9- 6 4- Š ! 6 " o 6V
9 ‰ 1 X O 69-;ö ‰ 1 o , ; HJ 69-
Š ! 6 " o 4 o X 6 " 8 A!
} 3 o 68 ! ।
pL। A! 68 ! Z [ "F ।(') ? 6V V ;
i 9 À , H - (%) ? Z, o 9- _ o
o J C- %LL ? g _ F- A!
o 68 ! Z [ q- C- - W 68 68 ! ।
55. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8139
(%) H - (') ? i 9 À , F- " A !
'p ( ) ;Z B 6 ; ? 4Y ।
p(। 4 68 ! " - ;।(') F- ? 62 6
? c o ! 4 68 ! ¢- " /
Š ! s ; HJ Š! ! ? F-
4 68 ! z ।
(%) (* ? 6 o 68 ! Z [ RS o 4Y
Û J , ? b - F ! 4Y Û J , Z [
; ; , 9 :
( ) ! - 5 o o 64- H ’ P ;
(O) ! - 5 o 4u 5 ; ?
( ) ! - 5 o RS ‰ J ।
pp। Z [ 4 68 ! z ।? 62 i
9 À , b - Z [ o b - 4 7
68 ! z , 9 :
( ) o " Z [ 6 " M ?
; 9 9/ ; ;
(O) 3 - o J E C- 3 - 6 " !
o J E !Ç !D A!, , "
F ;
( ) Š C- " • , ; "
q H• ! ;
(E) L% ? o È g À 4B !
-, !D '& (!") ;Z B 6 J 6Å:
" - 9 , C- , 4 B
g ) , W 1 / D ¯ ‡ q-
A " ¾ 4V -, ! 69- ! Z [ ?
i 4Y ;
56. 8140 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(•) Y ;ˆ, ; • 3, 3, Û"; ! 3,
3 Õ"- Š D o ! - 5
5 6V 3 ! B o S Z [ 9-
! "- B o } 3 '&% (!" " ") ?
6 J o ;
(,) ; ! " ¬ ? c Š C- - 5
q 6 3 69 ÷ -ø o , 6 / H
, ? Z [ 9- ! "- B o } 3
'&% (!" " ") ? 6 J o ;
(X) o 4 !" î Š - o Z [ 9-
! "- o B - / &.p% (¤V !" •,
" ") ? 6 J 6Å:
" - 9 , !
! 4 !" î ; Z [ ? 4Y
:
" - 9 , ? !3 6 6 J
6 Å 9- ! H ‰ ; ? H 4Y
Û J ; ? !3 !D 4Y ;
(4) š o b - 6 Å 6 J 6Å
(6) š o 4 o c o
9 '& (!") ;Z B (% (, " "); ?
( ) š o 4 o c o
9 '& (!") ;Z B ! „ 6 Å %% (Ë
" ");
(®) ú Ç Š; b - 6 Å 6 J 6Å
(6) 3 - Hˆ Y ; " Z [
(') o B - / p ( •,) ˆ B -1
%% (Ë " ") ;
57. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8141
(%) o B - / p ( •,) ˆ B
6 , '& (!") ˆ B 6
? c Z [ '% (? " ") ;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.p% (¤V !" •,
" ") ;
( ) O Ô, A ¬ " Z [
(') o B - / p ( •,) ˆ B -1
'% (? " ") ;
(%) o B - / p ( •,) ˆ B
6 , '& (!") ˆ B 6
? c Z [ &.p% (¤V !" •, " ")
;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.%p% (¤V !" Ë
•, " ") ;
( ) 6V V " Z [
(') o B - / p ( •,) ˆ B -1
&.p% (¤V !" •, " ") ;
(%) o B - / p ( •,) ˆ B
6 û '& (!") ˆ B 6
? c Z [ &.%p% (¤V !" Ë •,
" ") ;
(L) o B - / '& (!") ˆ B
6 ? c Z [ &.'% (¤V !" ?
" ") ;
(±) g o 6V V , 7; o Z [ o
B - / &.p% (¤V !" •, " ") ? 6 6Å;
(B) -, , ; , ? c 69- !
o 2 " 6V 2 "
;
58. 8142 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(Œ) " / Ÿ ; ,
o 2 " 6V 2 "
9 ; HJ " 69-;
(q) •, ; ! 6 Å " o 2
" 6V 2 " 9 ;
p ( •,) ;Z B 6 J " 6Å;
(ä) !3 (B), (Œ) (q) o 6V V ; o Z [ p&
( ") 4 B 6 J 6Å o 2 "
6V 2 " 9 ; HJ "
69-;
( ) %.( ? H - (L) ? !3 %p, %., %+, %*, L., LM, (%
(L 68 B - ! O ; ! O ; 2 ? c
o J " 6Å, ! 69- " HJ
o J B -! O ; ! O ; o9- ;
( ) 7; 5 o ! o J o ;
(9) ! AÕS/ c ;
(!) o - ¦ Š - ? c ; o ;
( ) International Financial Reporting Standard
Š ! Right of Use ! ! 5 6 ,
/ A! 4 :
" - 9 , ? Z [ o H ’ P o Ø
— Q 4V " z / Ÿ , H“ Z o
68 ! ;
( ) Š! 6 S4 Z (impairment loss);
( ) q- C- 6 8 ! ; !D 69-;
(3) - W Z ; ;
; O ,।
59. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8143
o È ।— ? H ’PG ,
(6) “ B o } 3 ” 69- D C- , ;
o } 3 , q , 6Y B
4 • / 6 4- } 3 61r-J ;
( ) “ , 7; o ” 69-o H ’ P H ¸, 69-
6V A ! ! 5
o O , ! , g o 61r-J ।
p.। "F o ।(') ? 6V V i 9 À
, pp ? !3 ( ) ? Z[ o 6V V !3 6 6 8 ! ; o
"F o ‚ ।
(%) ? 62 6 “ "F o ” “o ” ? "F
Z[ 7 ‚ o , ; ‘ 4
B ? C 3 ; 6 / 68 ! ? ? c H
! - ।
F_ 62
7;
pM। 7; ।7; Š ! ; ¾ 1 H{| } 3 ; /
7; :
" - 9 , International Accounting Standards (IAS)
International Financial Reporting Standards (IFRS) 68 V ¼ 4 7k W
68 Š! 5 6 9- ¾ 1 , H H{|
; / } 3 7; ।
p+। 7; ।(') ? ; Z, o J
7; Š ! HÉ€J 4 ¾ 1 7k ? HJ
Š ! 64- 7 k 9- Y।
60. 8144 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(%) ? H ’PG ,
( ) HÉ€J 4 ¾ 1 7k ;
Š ! HÉ€J 4 ¾ 1 7k
‘ ’ ? ‘O’ ? 2 6 , O
= Š! ¾ 1 > H , 69-; ?
O = ¾ 1 O Š ! V ¼ 4 7k;
(O) “ Š ! 64- 7k” ;
(6) Š ! 64- 7k b -
O , 7 S-
(') ? c O , ; HJ
Š ! us ¾ 1
Š - ;
(%) Š ! 7k; ?
(L) L+, (%, (*, p& .( 68
68 ! O , o HJ Š!
H“ O ,, ! 9 ;
( ) Z [ ¾ 1 HJ Š!
b - / 64- X
(') H , ! H ; 6 ;
(%) " , HD
Š ;
(L) Y z 6 Y z
x ¥ ¾ 1 6 ;
(() Š 6 4V
7; Š !
2 ;
(p) 3 - o J E ²
6 /J / 4 Z [
7; Š ! 2 ,
Z [ ¾ 1 C- HJ Š ! ; 64- O
V ¼ 4 7k HJ Š ! 64- 7k , ।
65. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8149
('&) Z [ ¥ ?– , Æ ; rJ , ? c Š
F- " • B o x •3 o ! " 7;
> , Z [ HJ " 7; HJ F- Š ! “6V V HN
” O 61r-J :
" - 9 , Š , '**( ('**( '+ ) 68
" 7; ! o 6V Š! › ; ?
4Y ।
('') Z [ Š ! 6V o J B o
2 o 6V / · T , Z [ HJ 69-
N · › X;, F-HJ ! ‚ ?
“6V V HN ” O 61r-J :
" - 9 , Z [ ? H - - · 6 " "F
„ F- " , Z [ ? c " 69- HJ „
F- ! ।
('%) Z [ Š ! / Ÿ ? ? B
4 ? B 4 7k 4 /- Þ Æ— } 3
" 7; '& (!") " " 6 , Z [ ? c '&% (!" " ")
6 1 6 9- p&% ( " " ") HJ F- ! “6V V HN ”
O 61r-J ।
('L) Z [ o J ! 6V o J B q ,
o x •3 o 6V / 6 T , · , ! 6V q 4B
- B p ( •,) ;Z B 6 69-T , Z [ HJc
› 69- N 6 T , · , ! 6V q 4B › X;,
F-HJ ! “6V V HN ” O 61r-J :
" - 9 , b - Z[ 7 ? H - i 4Y -
( ) u -v , - 1 B ? c 69- T
; ? H ! o H D ; ;;
(O) o , 9- _ ? 4 F yY qB
- ;B 69 ˆ ¬ ‰ C- ›
q 4B।
66. 8150 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
('() Z [ ; ? ¥B o 4 Ÿ ? c !
› Š D 6 " "F - 4V - T ?
? c - RS F- > „ % (Ë ) F- 2 " ,
Z [ HJ % (Ë ) F- > „ F- ! “6V V HN
” O 61r-J ।
('p) Z [ ! 'Mp, '+& %'% ? 6 "
B - ! O; ? HJ " B - ? c !"-
6o > £ 5 , Z [ -O ? 69- HJ F-
! “6V V HN ” O 61-rJ , O -
= 6o > £ 5
" B - r;- " B - ! "-
69-,
O = 7; B - ! "- :
" - 9 , Z [ o 2 J 9 ? H J !
H ‰ , Z [ ? H - 4Y ।
.+। 6V V HN Z [ 68 ! z 4 ।(') ?
; Z, F- o J “6V V HN ” O
Z [, HJ o J C- ; RS 64- H ’ P, 7; o J
o ? c o O , 68 ! z ।
(%) .M ? H - (p) (.) o .M ? 6V V H - 6
Z [ o 68 ! ।
(L) H - (') ? 6 O , 68 ! Z [, HJ O , Û J ,
।
.*। Z [ 4 68 ! ।(') F- ? 62
6 Š ! O , ¢ - " / 68 ! ; ?
Š ! Þ 68 ! ।
(%) O , 68 ! W Š - pp ? H m O ; ? 62
? c Z [ 4Y ।
67. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8151
62
Z ‘ ? 4 B
M&। Z ‘ ? 4 B ।(') H - (%) ? ; Z,
F- O c Z 6V O ‘ ।
(%) b - H m O Z ; O HN o 6V
O HN ‘ , 9 :-
HN O c ‘
(') (%) (L)
'। 7; Z ; 7; ‘
।
%। o Z ; o ‘
।
L। 3B o Z ; 3B o
‘ ।
(। 4
‚ o
Z
; 4 ‚ o
‘ ।
(L) 6o >, £ 5 Y 4Y ? c HN
O Z ‘ 4 B ।
(() 3 - o J E c Z ; HJ 3 - o J E c
‘ ? HJ 3 - 6 " ! o J E
! Ç ‘ ।
(p) F- O c Z HJ N 6V O
HN ¢ - ‘ ; 6 ‘ Z 4 B „ . (X )
F- ‘ ।
73. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8157
(%) b - w[ 68 Ÿ , 9 :-
B= × (O/ ), Z [-
B= Ÿ ,
= B H 5 (3 - o J E
" ),
O= 3 - o J E > " ,
= 3 - o J E > " B ।
C 62
6 "
+'। 68 ! 6 " > D ।(') ? Z,
68 ! 6 " > D C- 6 4- ‘o ’ O 61r-J ! -S
4V - , " - ? z Z F_ 3 ; ? 6 " ( ? ?
62 6 ¢ - " / X Ÿ A > ।
(%) H - (') ? 6 X Ÿ A > ; !
B 61r-J , B - RS 6 " !"- ।
(L) 68 ! 6 " > D H - (') ? 6 b - " -
Z X Ÿ A ! , 9 :
( ) HJ D ? c o J ; ? o J C-
, ; ,
(6) ) 6 _ W
‰ -; ; ! " 6 ‰ ;
( ) Š , '**( ('**( '+ ) ?
g ? ; ! " ¬ 6 3 X
? c Š 4Y HN ! …† O
5 " 7; %& ( ") ;Z B b
;
74. 8158 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(O) HJ D 2 6 ¾s X ? c o
<“ Þ -Œ Þ à 4 2 ¯ ;
( ) O , : , H 6V -†sG - ‰
Š D ! ; ! " 6V D C- àG - o Ø
9 ;
(E) HJ D
(6) ˆ ? T X;
( ) ? 68 Z X;
( ) u :/ ? ”9 / Z X।
o È ।? H ’PG , “68 ! 6 " > D ” 69-
F- RS D o X ? -
( ) ? 62 6 " ¢ - X Ÿ 4V q- C-
68 ! X;
(O) RS F-HJ X Ÿ £ 4V 68 ! X।
+%। q- C- 6 " > D 68 ! ।(') 6 " A >
4V o D 4Y - …† 2, q- C-
- W , ! ! O; ।
(%) ! > O .& (F B) ! 2, q-, ; O !" ) ,
H - (') ? 6 ! O;5 ! H W 1 ! ।
(L) q- H - (%) ? H m O 2 W 1 ! o9- ;,
6 " > ! ˆ 6‰ / ý X ; ‚ ? , HJ F
q- W 1 ! -1 HJ o D 6 " > D ‚
।
(() ! J Q / … A ! q-
! ; ।
(p) H - (L) ? 6 q- C- !D W 1 ! éÊ
;, W 1 > ( (, ) 2 HJ ! q- B !
? q- G - „ !" Þ - , ? N , H J !"
4 ।
(.) H - (') ? éê , 6 " > D ;
à H ’ P q- c H J , c ? 6
68 ! ý Þ - , F ।
79. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8163
*L। 6 / , 6 / [ , 4 , Y ! o J " 69- - ।
(') ,; ¡[, B B ; /" q T H ’ P " G -
69- " 4V ! s > o J HJ 69- " ; 4 ! ;
" " z 6 9- H '&% (!" " ") - ।
(%) o J ,; ¡[, B , g B ; /" q T
6 / 4V 6V o J " G -69- " ;
4 ! ; " z " 6 9- H '&% (!" " ") -
।
*(। " , q H•, 3, Y ! - HN T ।(')
" , H 6 / H , 6V o J ‚
4V " , » , 3, ! -!Z / -!Z Š -
6V ! ? c 5 6V 69- " ? 5 A
2 Š 3 - 69- " ; 68 ! 6 Å 69-
! ;, 69- " 4V ! s > o J, " z ! 68 !
6 Å 69- 68 ! A 9- 7k, Z[ , ? H " '&% (!" " ")
- T ।
(%) Š 3 - ‚ 4 4 Š¿J
o J HJ Š 3 - 69- " ;, 69- " 4V
! s > o J, ‚ 4 4 4V > 6 9- H '.p% (? !"
•, " ") - ।
(L) ; Š o 6V Š 3 -, -
( ) " ;
(O) ~ J 6 6V o J,
-? B HJ Š 3 - C- - , 7k
7 k ‚ , HJ " HJc 6V o J B O × ?
7 k H p% ( •, " ") T , Z [
O = " 6V o J B Š 3 -
7k;
= p% ( •, " "):
" - 9 , B ¸ Š 3 - ‚ ; HJ
" HJc 6V o J B " 6V o J B
‚ 7k ? HJ Š 3 - C- - , 7 k 2 9- Y
L% ( " ") T ।
80. 8164 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
*p। x /; ? 4 • B T ।(') ? 6V V
; i 9 À , " X Ÿ 6V A 2 ,
6 / H , 69- " 4V ! s >
o J, HJ 69- " ; [ ˆ B - ‚ A !
2 c 1 z B 6 9- H &.L% (¤V !" " ") -
6 T T ।
(%) H - (') ? H m O ˆ B 2 -
•/ , 3 • 6V A , 6 / H ,
? 6 J 69- " ; HJc 69- " ; 69- " 4V
! s > o J /O x ? 69- - , O -
" "= ? H - H m O •/ , 3 •
6V A ,
"O"= " q H• H - (') ? H m O 6V
A , ?
" "= " X Ÿ H - (') ? H m O 6V
A H HN ।
(L) ˆ B , 4- 7k ; e 3, î , B A Z
, D ? Ú ! " 69- 7k , 4- 61r-J
।
*.। · [ " > 69- - । 4 6V o J
4V ‚ ! H ’ P · [ O ; 4V ! s > o J, · [ " T ;,
" > 69- p% ( •, " ") - ।
*M। ‰ · [ " > 69- - ।(') Z [
o 9- _ , ‰ · [ H - (%) ? 6 69- o ‰
? c 6V 69- ~ J 6 o c 1 Þ à
H ’ P o J, 6 à ; H m O , C- 6V o J, 6 à
o J O ; H m O , ? B ; ! " ‚ 4V · A
! , Z [ HJ o 9- _ o J O- " · !
o J C- 4V " · 5 H L% ( " ")
- ।
(%) Z [ o 9- _ , " ? c
69- o ‰ 6 · A ! O o J, 6 à o J
84. 8168 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
'&+। 14- 3 ; 4V > 69- - ।(') 14-
3 ; Š - 14- B ! 4V 14- B ( 4q ìH)
! o 2 4 5 B 6 9- H '.p% (? !"
•, " ") - ।
(%) 14- B ( 4q ìH) 6 B , 2 14-
3 ; Š - 69- ! 69 • " ?– ,Æ ( ?–),
6Y – B - /- (?? ? ), ; !" B ; H " - ;B "
( ˆ ) 6V o J ; !" B ; H " - ;B "
( ˆ ) ? ~ J 6 69- 4 ! , HJ ~ J
" 4 5 B 6 9- H M.p% ( !" •, " ") - ।
(L) Z [ - 14- ; Z [ • " ?– ,Æ
( ?–) F ! 6Y – B þ - F ! (?? ? ) !
69- ! 4 ! , Z [ HJ 69- " 4 5 6 9- H
M.p% ( !" •, " ") - ।
(() H - ('), (%) (L) ? i 9 À , Z [ q-
o J C- !D ! Z , ; O / ! ! , Z [ HJ
o J }J ? H m O b ! 4V ! W
? ? 69- " 4V ! s > o J b - / 69- "
( ) - o ; 69
(O) ! H m O - Z।
'&*। / Ÿ HN - ।(') Z [ ! -S o J-
( ) › Š D;
(O) B; ¥ H4;
( ) O ; ‰ ÏY • : ;
(E) 4; o 6V 4; ,
/ Ÿ Z [ HJ o J HJ Š D / Ÿ " ; ! / Ÿ
H p% ( •, " ") - ।
85. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8169
(%) Z [ RS N - !O , › Š D ;
C- ! !D ! 6 Z 6 , Z [
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'%p। Š D ¾ 1 , Y ! T ।(') Registration Act, 1908
(Act No. XVI of 1908) ? section 17 ? sub-section (1) ? clauses (b), (c)
(d) ? 6 ! ;; !¾ 4 ¬ 4V ! s > ¬ - - , -
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Registration Act, 1908 (Act No. XVI of 1908) ? —
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XVI of 1908) ? 6 ¬ 4V ! s > - - 6 Y '& (!") N !
‰ Š D 4 Š - ! ;; ¬ , ! HJc Š D
4 7 k H (% (, " ") " ।
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(4) 6 T " - q- ˆ -3 B
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1976 (Ordinance No. LXXII of 1976) ? 6 ! s > o J HJ Ordinance
? section 9 ? 6 Û /- ˆ -3 B ! section 12
? 6 /- ˆ -3 B , ! /- ˆ -3 B > /-
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4 , ; J , 9 :
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(() ? “ Û- (Inland Ship)” ? “6/Y1 Û- 9 (Inland
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1976) ? g 9 “Inland Ship” ? “Inland Water” y® ।
, 9-62
;
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(E) 6V ; ; o9- 6 '& (!") ;Z
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(O) X Ÿ [, 4 " , ; •, B ! , 68 ! 68
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(%) H - (') ? 6 " 6 T 'pp ? 6 " z
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T _ ।
(.) Z [ o J H - (%) ? 6 6 T " , ?
HJ o J HN H 4Y ! HJ 6 T 6 Z ,
Z [ HJ o J HJ F- ? c X; - ‚ H
5 ! H - (%) ? 6 › ।
(M) H - (%) ? 6 " 5 6 T 3 z ।
(+) ? H ’PG ,
( ) “ B ” 6 9- 4 61r-J , 'L+
? H m O B B ; 61r-J
;
(O) “ HN ” ; '.L ? H - (%) ?
H m O HN 7 o 6V HN y® ।
'p(। 6 T " ।(') ? 6 " ; Z, H - (%) ?
; o , o J -"F c F- B . (X ) ;Z B
6 ; HJ ! C- ,; 69- N H 6 T "
? ? Z [ “6 T ” H m O ।
(%) H - (') ? i ! Z [ 4Y , !
( ) ! ; 4 , F ! 6 + ( B) ;Z B
H 4- ;
(O) H - (') ? H m O B 2 b - 61r-J
9 , 9 :-
(6) “7; ”;
( ) “? ; ” 5 ? 6 "
6 ,; 69- F- 6 T " 2, HJ
69- F-H 4- Y " ।
109. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8193
'pp। 6 T ? " ।(') H - (L) ?
Z ? 'p( ? ; éê , ,; 69- F- !
C- " z Y 6 T -O ? , Z [
= -"F F- - ! B H
" z HJ 69- F- 4Y
5 ;
O = ? 6 " 6 HN - 5 T 5
6 " M ? 6 " 5 6 T ।
(%) 6 T " z Y b - / ( (, ) ˆ
¾ " 2 , 9 :
69- N O " o 6 9-
(') (%)
'p ž0 %p% (º ," " ")
'p q 0 %p% (º ," " ")
'p , - %p% (º ," " ")
'p ‡ %p% (º ," " ")।
(L) H - (%) ? H m O O ! iˆ ! , ;
RS ¾ „ -! " ।
(() ? Z [ ! ¾ H 6 " "F "
o9- ;, ? 6 ! ! éê , „ ¾
6 " ¾ H 6 " "F J " z ।
(p) Z [ ! ; , 6 T ¾ H - (') (%)
? 6 5 6 Z e X, Z [ H
" ? ˆ ; ! O; ? àG - " 5 ¾
4 ‘ G - ; 68 ¾ " ।
'p.। ! C- 6 T " ।? 6 àG -
- rJ ? c o J B , 'p( ? H - (%) ?
110. 8194 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
" - Z, F- 6o „ F- B . (X ) ;Z B 6
;, Y 69- N ‡ 'p ( ) ! G - ; B
? '(% ? H - (') ? - W 5 N C- " z
6 T H " B ! O; ? 'pp ? H - (%)
? - ¾ O 2 " , 'pp ? H - (p)
68 " ¾ O 6 ।
'pM। 6 T ¾ ! o9- ।6 T " ? c
! ! 7; 68 , Z[ , ; 68 -
O HJ ¾ " o9- , ; HJ ¾ Z [ O;
! ‚ ।
'p+। 6 T qB ! ।4 A! o 6 T
! C- " B ! 5 6Å, 4V
6 4- H " ‚ ? HJc " , ! C-
" z - ! ! ।
'p*। o È ।— ? 62 H ’PG , “ -"F F- - ” 69--
( ) ? c ! Z [, G - - X;
(O) ? c ! Z [, G - - ।
F_ 62
6 T H A!
'.&। 6 T " o9- 4V A! ।6 T "
? c o J Z [ ! - ; ; Z , ? 6 "
; 68 6 T " , ; 'pM ? 6 O;
! éê , HJc - / D c
'.%- - ! 4V H H ; A! ।
'.'। " 6 J 6 T H C- ! A!।(')
o J 69- F- 6 T " 5 6 9- S ! -
2 c 6 Z 6 , HJ 6 J " 5 H
F- '&% (!" " ") ; A! ! ।
111. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8195
(%) H - (') ? 6 6 J 6 T " H RS F- 9
! HJ F- - O -1, RS F- 9 !
„ % (Ë ) N ! -1, ? Ë 2 , 4V A! "
।
'.%। 6 T " Z [ E B 9 ; H H ! C- A!
! ।(') Z [ 69- F- ! u ; / D 6 T "
? ? 6 " 6 HN - , HJ - 5 ? HJc 6 T
" 5 S ! - 2 c " z
Mp% (º, D " ") Z , Z [ ! " z 6 "S
6 J " 5 B ? - 2 H{| Mp% (º, D
" ") ? 2 9- Y H F- '&% (!" " ") ; A! !
:
" - 9 , ! O G - B -! O; ;, A !
p&% ( " " ") 6 ।
(%) H - (') ? 6 6 J 6 T " H RS -
F- ‡; 9 ! HJ N - O -1, ' ‡;
„ % (Ë ) N ! -1, ? Ë 2 , 4V A! "
।
(L) H - (') (%) ? i 9 À , Z [
( ) 'ML ? 6 " ;
(O) '+p ? 6 - X û
- ,
Z [ b - 68 ; A! , 9 :-
(6) O 'ML ? 6 / -
" X, O -1;
112. 8196 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) 6 à , - 5 Mp% (º, D " ") 6 Z
HJc " 5 E B X,
H ; A! ।
(() Z [ ;, /" 3 • 3; H - (') ? 6
6 9- H A! ! X; £ > X, Z [ ? / ! A !
£ > ? 6 J A! " 9 ;, 3 z
3 ! ।
(p) ? H ’PG , “ - ” 6 9- " B -T
'+' ? 6 6 q B Z - 61r-J ।
6 " +
Y
'.L। Y ।(') ? 6V V i 9 À ,
! C- , ? ; Z, Y " z ।
(%) H - (L) Z, 6 - T X ? c
HN 7 H bc Y "
( ) !3 (O) ? H m O 7 6 - T 5
; ? ? HN 7 , 4V - T
X, H Y ‚ ;
(O) !3 ( ) ? H m O ++-*%, *(-*p, '&&-'&%, '&p,
'&., '&+, ''&-''+, '%&-'%* ? 'L%-'L* ? 6 -
T 5 ‚ ;
( ) Y 4Y ? c HN HN 7 4V
M% ? ; 68 / Z
;
(E) ? H - 6 Y 4Y ? c HN
W - ? HJ H
4Y ; ! HJc 5
113. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8197
!3 ( ) ? 6 Y 6 Z 6 , ;
HJ H HJ 6 ! ;
(•) !3 (E) 68 Z 9
HN 4V 5 Z ‘
।
(L) b - HN 7 - T 5 , H - (%) ?
H ’PG , Y ‚ , 9 :
( ) b - o J B +* ? 6 T 5 -
(6) I ; Š ¯ ! 69 , I ;
Š ¯ ! H -¯ ! , / - ;
( ) I ; 4 4 Š q; ? 4•,
x ; Š ¥" 61r-J ;
( ) I ; " Š¿J Š ;
(µ) z ; Š¿J Š ;
(O) •, ;Û ;Û 4 ‚, 3 6Y ; ‚ A ¬,
- Bq / 4 ? B ;B B HN ! 4
" H Ô J o 6V " H Ô J C-
4u •, ; o 4V ! 5 ‚
'%& ? 6 › ।
(() Z [ ! H - (%) ? 6 Y 4Y ? c ?
? HN X Ÿ HN 9 , Z [
( ) HN H ;
(O) HJ ! ! H - (%) ? 6 - 5
? !3 ( ) ? 6 S।
(p) H - (.) ? ; Z, o J, 3 - Š Y
bc , 9 :
115. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8199
(O) Z [ ! ? c HN 9
6o >, Z [ HJ ? ? HN 6 4-
B > ”9 / !"- , ? ? H -
6 Y b - / , ; , 9
(6) ! ? c HN
6 4- > Z [ !3 ( )- H m O
Y ;
( ) 6o £ 5 > HN 6 4-
> Z [, 6o > £ 5
8 !3 ( )- H m O £
Y ;
( ) ? H - 6 Y H -!3 (6)
( ) ? 6 5 Y S।
(.) ! Z [ H - (%) H - (p) H/ 4Y ;,
HJ ! C- " z Y
( ) H - (%) ? 6 Y ;
(O) H - (p) ? 6 Y , ? Ë 2 6 ।
(M) ? 6 " 5 Y 3 z 69 G - „ ?
? F- 3 z HN F- 3 z
‘ z ।
(+) Z [ , 4-, 6 J 6V A!, 6 J 69-, Y !
? ; 6 " z , Z [ Y 6 J
" z ।
(*) Z [ F- 5 ? 6 Y
6 Z 6 , Z [ " z ।
('&) ? H ’PÞ ,
( ) “ HN ” 69- ? c HN Z [, H - (%)
? 6 Y 4Y ;
(O) “ ” 69- W o
H 5 ;
117. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8201
( ) HJ o J ? ˆ Š , " • , ;
Š " • -, , 3 -,
3 - 6 " ! , o J E, o -
o ‰ ! -, , -,
6 ; ! " ‰ ‰ X;
(E) HJ o J, ; ! o H ’ P _ _ o ,
RS F- ? c > , 6 " . ? 9
62 6 6o £ 5 A >;
(•) %.' 68 ! ¬ z o J;
(,) HJ o J %.( 68 B - ! O ; ! O ;
2 X।
(%) b - Z[ 7 B -! O; 2 7; , 9 :
( ) "Z _
(6) ; / F Œ! 9 - 9
Ô ; 2 H¡ 2 Ô ; ,
• !"rJ (? ) "Z
_ ; ?
( ) 4 / - À; ;
(O) Ó Ô ; ;
( ) ; !" o ;
(E) ‰ C- Z;
(•) W C- Z s" ‰ ,
B > ; A! o 6V ;
(,) ; N ) 6 _
¯ D ! B > ;
o 6V ;
118. 8202 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(X) / U ; ? " ;;
(4) 6 u / o J ; ! " ! -S
/ D (fixed base) ;
(®) q- C- , 4 B g ) , B -! O;
6o > o J -।
'.M। Š! ! ! O;— (') ? 6V V ; Z,
Y u / ! P / Š! ! ! O; , ! HJ
o J
( ) F- "F O (& (, m") ;Z B 6 B Š D
; ;
(O) F- B ; ;
( ) ˆ - " ?; 2 RS F- › Š D
6Y B - • ;
(E) F- ! " Š ! ; ;
(•) Š " • , ; :
" - 9 , ? H - " - ; ; Z ; -,
P / Š! ! ! O; ।
(%) Y ; ! " u / ! B - ; ! " ?
; ! " 6 ‰ ; Š! ! ! O; ।
(L) Y 6 ; ! " u / ! B - ; ! " 6 ‰
; Š! ! ! O; ।
(() ? c Y ! " u / ! ; ! " B -
; ! " 6 ‰ ; Š! ! ! O; ।
119. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8203
(p) u / ! 4V H - (') ? 6 Š! !
G 2 7; ; , u< Š! ! ! O; ।
(.) u / ! Š! ! RS o J u
v ; 1 Š! ! ! O; ! ! ”9
ˆ ? 9 ।
(M) H " , ; O ˆ" ) , o J F- 4V
Š! ! ! O; ; , !
( ) HJ o J RS F- Š! ! ! O;
9 ;
(O) HJ ! RS F- ! - 4V HJ
Š! ! P ; 9 ।
'.+। 4 RS o ! O;।— (') Y u / !
B - P / 4 RS o ! O; , !
( ) RS F-HJ o J p ( •,) ;Z B 6 ;
(O) RS F- HJ o J B ;
; / ;
( ) HJ o J o ;
(E) HJ o J Š " • , ; ;
(•) HJ o J RS F- ˆ - " ?; 2 ›
Š D 6Y B - • ।
(%) H " , ; O ˆ" ) , o J F- 4
RS o ! O; ; , !
120. 8204 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) HJ o J RS F- HJ o ! O;
9 ;
(O) HJ ! RS F- ! - 4V HJ o
P ; 9 ।
'.*। B -! O ; ;। (') q- C- - 3 4
œ ! ! - 3 ; 7 , ˜ , , "S ! ;; !
B -! O; ।
(%) Š ! E- ! ~ J Š ! > o J B -
b - ! ;; ! J , 9 :
( ) Z 9- ;
(O) , D q- C- , , - !™
68 ; ?
( ) 9- ! "- ; /-Z ? B - ! "-
2 9- Y o È ? ˆ ”9 [।
(L) F- 14- ; ! X ? c D Z [,
%L+ ? 6 14- ; ! Š - ? ˆ B - ! O; ।
(() 6 ; ! " B - / D ! "
! B - B‰ ; !" " ! O; ? " H ! >
; HJ B - ? ˆ > u [ ! ? B -ˆ q- B
।
(p) B - b - o J C- u Z ! , 9 :
( ) u / ! Z [, ! u ; ; ! "
9 ; RS o J C- ? Ë ’ P N C-
Z > o J C- , ? 6 5 ‰
u / - 6 ;, 6 //
121. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8205
C- Z u Z / H J
o J;
(O) ² 6 /J Z [, - C- , ?
- ; ! " 6 ‰ ; 6Z
u / - 6 ;, HJ
> á o J;
( ) Š ‰ C- Z Z [, - - ;
(E) 3 - Z [, ; 6 " ! o , H
6 " ! ;
(•) 6V E Z [, E !Ç }È - - ;
?
(,) 6V V o J Z [, HJ o J C- Z u Z
/ H J o J।
'M&। u - W B - ! O ; 2 (') '.. ? 6
B -! O ; 8 2 X ? c ; o J '+& ? 6 u -
W B -! O; :
" - 9 , ? o J Š , o , •€Y • 9- _ o
6V V Š ? ; !" Y o J B -! O; ।
(%) ? 6 " H ’PG , “ B -” 69- '+L '+( ? 6
- 4V ! O;5 B -y® ।
'M'। B -! O ; । Y ! ! 2 G - B -
! O; ।
'M%। B -! O ; 4V ˆ"।— (') H " 'M' ? H m O !
HD - , o J , ; O ˆ" ) , B - ! O;
4V ! -" ! , !
122. 8206 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
( ) '.. ? 6 HJ o J B -! O; P ;
(O) HJ o J B RS F- z ।
(%) H - (') ? 6 , ˆ " H m O 2, %' (?À") !
, 69 H " c 68 ! c - 2 B -
! O; ।
'ML। B -! O ; O G - , 4- " 1।— (')
'.., 'M%, 'Mp, '*', '*L %'% 6 B -! O; P ? c
Y o J B -! O ; O NG - " z " ।
(%) " z -O , O
= B - / D '.L ? H - (p) ? ;
68 ! C- ! , 6 ;
O = 6 " M ? ; 68 HN " 6 T
।
(L) H - (') ? 6 " 5 69- - ! C-
! " X - ‚ ।
(() o J, J Q o , H - (') ? 6 ! "
o9- ;, O; ! ‚ ।
'M(। ! „ B -! O ; Z [ ।- '.. 68
B -! O ; 2 X ? c ! ! 2 B -! O ; o9-
;, ? 6V V 6 H{| ! 6éê O b - !
- " , 9 :
= × (' + &.&( × O), O ,
= B ! , Z [
(6) ! ! „ ! B -! O;
;
123. evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023 8207
( ) C- Z ! „ ! !
- ,
= ! ! 2 B - ! O; ; B
" 6Å, ? Z [-
(6) 6o > B 61r-J ?
; ?
( ) Y , , 4- ; A! o ?
6 4Y -5 4
61r-J ,
O = b - c - È , 9 :-
(6) ! 6 1 È 6
%( (, ") ; ?
( ) /ö " ' (? )
।
'Mp। “ B -” ? Z [ " B - ! O;।(') '.. %'%
68 “ B -” ! O ; B - H Z 6…W ˜ ; Z
;, ! £ , " B -! O; ।
(%) Z [ - Š“ Z [ RS F- -
!" -"F O 6 Y . (X ) G - 69 9 -5 …
O G -, E B, " B -! O; ।
'M.। 6 ¢ - B - ! O ; 3; 3;।(') B - " B -
! O ; Z [ '.* ? q- C- 4 5 ! -" 68 ;
HJ B - " B -6 ¢ - ; , ।
(%) B - " B -ˆ 6 ¢ - ; , ;, H " ,
H mOG - , ! B RS œ !, , , ˜ ! ;; ! ˆ "
H m O 2 ! O; 4V ˆ" ।
124. 8208 evsjv‡`k †M‡RU, AwZwi³, Ryb 22, 2023
(L) ! H - (%) ? 6 !D ˆ" -c 68
o9- ;, B - " B -, 6 ¢ - ; , X; ? c /
; 6 - ; , H ! O; ।
(() ! H - (%) ? 6 !D ˆ " F ¸ ¢ - ¾
; B - " B - ! O ; O ¢ - X ; , ।
(p) ; > u B -ˆ ¢ - ; , ।
'MM। HN B - ।(') b - o J q- C- c H J
c - 3 6 " M ? ; 6 - 5 T 5 B -! O;
:
( ) ‰ C- Z, u D" ‰ , C- Z, ;
/ F Œ! 9 - 9 Ô ; ,
2 H¡ 2 Ô ; , • !"rJ
(? ) "Z _ o 6V V Š ;
(O) 3 -;
( ) o J E;
(E) ;;
(•) õ ;
(,) q ¥ • ।
(%) H - (') ? 6 B --
( ) ! H " 6 Z [ B
! O; ;
(O) - 3 RS œ ! ? 3 ;, ˜ ,
, "S ! ;; ! ! O; ;