English

1. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
tzpff;fy;tp
Vw;Wkjp> ,wf;Fkjp
eilKiwfs;

2. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
Nju;r;rp 11.0
Nju;r;rp kl;lk; 11.5
Vw;Wkjp> ,wf;Fkjp eilKiwfs;
Vw;Wkjp tpahghukhdJ gpd;tUk; ,iz;L Kiwfspd; mbg;gilapy; Nkw;nfhs;sg;gLfpd;wJ.
Neu;Kiw
(Direct Method)
01
02 Neupy; Kiw
(Indirect Method)
Neu;Kiw (Direct Method)
Neupy;Kiw (Indirect Method)
Vw;Wkjpahsd; Kftupd; my;yJ ,ileLtu;fspd; Jizapd;wp Neubahf
,wf;FkjpahsDld; njhlu;G nfhz;L ,wf;FkjpahsDf;F nghUl;fis tpw;gid nra;Ak;
Kiw Neu; KiwahFk;.
Vw;Wkjpahsd; KftupD}lhf ,wf;FkjpahsDld; njhlu;G nfhz;L ,wf;FkjpahsDf;F
nghUl;fis tpw;gid nra;Ak; Kiw Neupy; Kiw MFk;.
Nkw;$wpa Kiwfspy; Kftu; / gpujpepjp %ykhd Vw;Wkjp> ,wf;Fkjp njhlu;ghd nfhLf;fy;
thq;fy;fNs mNefkhf ,lk;ngWfpd;wJ. vt;thwhd Kiwfisg; gpd;gw;wpdhYk;
Vw;Wkjp> ,wf;Fkjp eilKiwfspd; NghJ gad;gLj;jg;gLk; Mtzq;fspy; vt;tpj khw;wq;fSk;
,lk;ngwhjpUf;Fk;.

3. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
,wf;Fkjp eilKiwfs;
1) ntspehl;L toq;Feu; xUtiuj; njupT nra;jy;
toq;Feu; njhlu;ghd jfty;fis tzpfu; fofq;fs;> rQ;rpiffs;> ntspaPLfs;>
ntspehl;Lj; J}Jtuhyaq;fs;> fz;fhl;rpfs;> tiyg;gpd;dy;fs;> ,izaq;fs;
vd;gtw;wpD}lhfg; ngw;Wg; nghUj;jkhd ntspehl;L toq;Fdu; xUtiuj; njupT nra;jy;
3) ,wf;Fkjp mDkjpg; gj;jpunkhd;iwg; ngw;Wf; nfhs;sy;.
rpy tif cw;gj;jpg; nghUl;fis ,wf;Fkjp nra;Ak; NghJ ,wf;Fkjp mDkjpg;
gj;jpunkhd;iw ngw;Wf; nfhs;Sjy; Ntz;Lk;. ,J ,wf;Fkjp> Vw;Wkjpf; fl;Lg;ghl;Lj;
jpizf;fsj;jpd; %yk; toq;fg;gLk;.
2) tpiy tprhuizf; fbjk; mDg;Gjy;
,wf;Fkjp nra;Ak; nghUl;fs; njhlu;ghd tpiy kl;lq;fis tprhuiz nra;tjw;fhf
tpiy tprhuiz xd;iw toq;FdUf;F mDg;Gjy;.
4) fl;lis (,d;nld;l;) rku;g;gpj;jy;
toq;Feupd; tpiyf;$w;Wf;Fk; ,wf;Fkjpahsu; cld;gl;L fl;lisnahd;iw
rku;g;gpj;jy; Ntz;Lk;.
5) Vw;WkjpahsUf;F nfhLg;gdT njhlu;ghd eltbf;iffis Nkw;nfhs;sy;
mNdfkhd Vw;WkjpahsUf;fhd nfhLg;gdit Nkw;nfhs;tjw;fhf ehzaf; fbjq;fSk;>
fldl;ilfSk; gad;gLj;jg;gLk;.
6) nghUl;fisg; ngw;Wf;nfhs;sy;
cupa nfhLg;gdTfis nrYj;jpad; gpd;du; Fwpj;j Mtzq;fisr; rku;g;gpj;Jg;
nghUl;fisg; ngw;Wf; nfhs;s KbAk;.

4. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
Vw;Wkjp eilKiwfs;
1) Vw;Wkjpahsu; xUtuhfg; gjpT nra;J nfhs;sy;
2) ntspehl;Lf; nfhs;tdthsu;fis mwpe;J nfhs;sy;.
3) Njitg;gLkhapd; Vw;Wkjp mDkjpg;gj;jpuj;ijg; ngw;Wf; nfhs;sy;.
4) ,wf;FkjpahsuplkpUe;J ngwg;gl;l tpiy tprhuizf;F Jyq;fy;fshf
tpiyf; $w;nwhd;iw mDg;Gjy;.
5) ,wf;FkjpahsuplkpUe;J fl;lisia (,d;nld;l;) ngw;Wf; nfhs;sy.;
6) fg;gYf;F nghUl; njhFjpia Vw;Wtjw;Fj; Njitahd ,lj;ij
xJf;fpf; nfhs;sYk;> Njitahd Mtzq;fisj; jahupj;jYk;.
7) fg;gYf;Fg; nghUl;;fis Vw;Wtjw;Fg; nghUj;jkhd Kiwapy;
nghUl;fis nghjp nra;jy;.
8) Vw;Wkjpg; nghUl; njhFjpapid fhg;GWjp nra;jy;
9) nghUl;fis fg;gypy; Vw;wp Rikr; rPl;L / thu; ehkj;ijg; ngw;Wf;
nfhs;sy;.
10) gzj;ij ngWtjw;Fupa eltbf;iffis Nkw;nfhs;sy;.

5. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
Vw;Wkjp> ,wf;Fkjp tpahghuj;jpd; NghJ gad;gLj;jg;gLk; Mtzq;fs;
1) Vw;Wkjp / ,wf;Fkjp mDkjpg;gj;jpuk;
,wf;Fkjp Vw;Wkjpfspd; NghJ mDkjpg; gj;jpuk; Njitg;gLk; nghUl;fs; njhlu;ghd
tpguq;fis Vw;Wkjp> ,wf;Fkjp fl;Lg;ghl;Lj; jpizf;fsj;jpd; %yk; gpurpj;jg;gLk;.
fPNo Fwpg;gplg;gLk; nghUl;fSf;F Fwpg;gplg;gLk; epWtdq;fsplkpUe;J mDkjpg;gj;jpuk;
ngwy; Ntz;Lk;.
Njapiy - ,yq;if Njapiy rig
,uj;jpdf; fw;fSk;> jq;f Mguzq;fSk; - ,uj;jpdf;fy; jq;f Mguz rig
kuf;fwp / Ritr;ruf;F / ntw;wpiy - Vw;Wkjp> ,wf;Fkjp fl;Lg;ghl;Lj; jpizf;fsk;
2) fl;lis / ,d;nld;l; (Indent / Order)
toq;Fdupd; tpiyf; $w;Wf;fika mtuplkpUe;J nghUl;fisg; ngw;Wf; nfhs;tjw;F ,wf;Fkjpahsu;
xUtu; cld;gLtuhapd; ,jw;fhf fl;lisnahd;W cupa toq;FdUf;F toq;Fjy; Ntz;Lk;.
,jidNa fl;lis / ,d;nld;l; vd;gu;. ,f;fl;lisapid tiyaikg;gpD}lhf Nkw;nfhs;s
KbtJld;> ,f;fl;lisapy; ,wf;FkjpahsUf;Fj; Njitahd nghUl;fs; njhlu;ghd tpguq;fs;>
tpiy> fg;gypy; Vw;Wtjw;Fupa jfty;fs; cs;slf;fg;gLk;.
3) Rikr;rPl;L / thu;ehkk; (Bill of Loading Bill)
Fwpg;gpl;l nghUl; njhFjp fg;gypy; nghWg;Ngw;fg;gl;lnjdTk;> mg;nghUl;fs; Fwpg;gpl;l ehl;bd;
JiwKfj;jpw;Ff; nfhz;L nrd;W xg;gilf;fg;gLk; vdTk; cld;gl;L fg;gy; fk;gdp rhu;ghf
fg;gy; jiytd; my;yJ mtuJ gpujpepjpnahUtu; %yk; Vw;WkjpahsUf;F toq;fg;gLk; xU
MtzNk Rikr;rPl;L MFk;.
Rikr;rPl;bd; gpujpnahd;W Vw;Wkjpahsdhy; ,wf;FkjpahsDf;F mDg;gg;gLtJld;> fg;gy;
JiwKfj;ij te;jile;jTld; ,wf;FkjpahsDf;F mg;nghUl;fspd; cupikia
cWjpg;gLj;Jtjw;F mtrpakhd Mtzkhff; fhzg;gLfpwJ.
,jpy; nghUl;fs; njhu;ghd tpguk; Vw;Wkjpahsupd; ngau;> ,wf;Fkjpahsd; ngau;> fg;gypd;
ngau;> nghUl;fs; mDg;gg;gLk; JiwKfk; Ngd;w tpguq;fs; cs;slf;fg;gLk;.
4) gl;bay; / ,d;thap]; (Invoice)
Vw;Wkjp nra;ag;gLk; nghUl;fsJ tpguq;fs;> tpiy kl;lq;fs;> nfhLg;gdtpw;fhd epge;jidfs;>
gazg;ghij> epuhfupf;fg;gLfpd;w epge;jidfs; Nghd;w tpguq;fs; cs;slf;fg;gl;l Mtzk;
,JthFk;.
5) cw;gj;jp ehl;Lr; rhd;wpjo; / Njhw;Wtha; rhd;wpjo; (Letter of Origin)
fg;gypy; Vw;wg;gl;Ls;s nghUl;fs; Vw;Wkjp nra;ag;gLk; ehl;bNyNa cw;gj;jp nra;ag;gl;lJ
vd;gij cWjpg;gLj;jp Vw;Wf; nfhs;sg;gl;l tzpf fofj;jhy; my;yJ mur epWtdk; xd;wpdhy;
toq;fg;gLk; Mtzk; cw;gj;jp ehl;Lr; rhd;wpjo; MFk;. tupr; rYiffs; ngWtjw;fhd Kf;fpa
Mtznkhd;whf ,J fUjg;gLfpwJ.

6. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
6) ehzaf; fbjk; ( Letters of Credit [LIC] )
Vw;Wkjp ,wf;Fkjp tpahghuj;jpd; NghJ Vw;WkjpahsUf;F gzf; nfhLg;gdit Nkw;nfhs;tjw;Fg;
gad;gLj;jg;gLk; Mtzk; / Clfk; ehzaf; fbjk; MFk;.
Vw;WkjpahsnuhUtu; %yk; ,wf;FkjpahsUf;F Vw;Wkjp nra;ag;gLk; nghUl;fSf;F gzk;
nrYj;Jtij cWjpg;gLj;Jtjw;fhf ,wf;Fkjpahsupd; Ntz;LNfhSf;fika ,wf;Fkjpahsupd;
rhu;ghf mtuJ tq;fpf;F toq;fg;gLk; MtzNk ehzaf; fbjk; MFk;.
7) ,wf;Fkjpf; Fwpg;G (Import entry)
,wf;Fkjpahsu; rhu;ghf JiwKfj;jpw;Ff; fpilf;fg; ngw;wpUf;Fk; nghUl;fs; njhlu;ghd
cupikia ntspg;gLj;Jtjw;fhf ,wf;Fkjpahsu; my;yJ mtuJ gpujpepjpapy; %yk; Rq;fj;jpw;F
rku;g;gpf;f Ntz;ba MtzNk ,wf;Fkjpf; Fwpg;G MFk;. Rikr;rPl;L my;yJ ,d;tha;rpd; cjtp
nfhz;L ,t;Mtzk; jahupf;fg;gLk;.
8) Vw;Wkjpf; Fwpg;G (Export entry)
Vw;Wkjpahsu; Vw;Wkjp nra;tjw;F vjpu;ghu;f;Fk; nghUl;fs; njhlu;ghd KOikahd tpguq;fs;
cs;slf;fg;gl;L Vw;Wkjpahsuhy; ,wf;Fkjp nra;Ak; nra;Ak; ehl;bd; Rq;fj;jpw;F rku;g;gpf;fg;gLk;
Mtzk; Vw;Wkjp Fwpg;G MFk;.
9) fhg;GWjpg; gj;jpuk; (Insurance Certificate)
Vw;Wkjpf;Fupa nghUl; njhFjpapid Vw;Wkjp nra;Ak; nghOJ mg;nghUs; njhFjpia fhg;GWjp
nra;J Vw;Wkjpahsu; my;yJ ,wf;Fkjpahsu; ngw;Wf; nfhs;Sk; fhg;GWjpg; gj;jpuNk ,JthFk;.
tpw;gid xg;ge;jj;jpw;fika fhg;GWjp gj;jpukhdJ Vw;Wkjpahsu; my;yJ ,wf;Fkjpahsupdhy;
Nkw;nfhs;sg;gLk;.
10) fg;gy; jsr;rPl;L (Warfingers Receipt)
Rq;fj;jpw;F nghUl;fs; xg;gilf;fg;gl;ljd; gpd;du; mg;nghUl;fs; nghWg;Ngw;fg;gl;lJ
vdf;Fwpg;gpl;L Rq;fj;jpdhy; Vw;WkjpahsUf;F toq;fg;gLk; Mtzk; fg;gy; jsr; rPl;L MFk;.
11) el;l <l;Lf; fbjk; (Letter of Indemnity)
fg;gy; jiytdhy; Rikr; rPl;bid toq;Fk; NghJ fg;gYf;F Vw;wg;gl;l nghUl;fs; ey;y
epiyapy; fhzg;gLk; NghJ toq;fg;gLk; Rikr;rPl;L J}a Rikr;rPl;L vd miof;fg;gLk;.
fg;gYf;F Vw;wg;gLk; nghUl;fspy; rpy my;yJ midj;Jk; gOjile;J> cile;J fhzg;gLfpwJ
vdf; Fwpg;gpl;L toq;fg;gLk; Mtzk; Fw;wKila Rikr;rPl;L vdg;gLk;.
Fw;wKila Rikr;rPl;bid toq;fp ,Uf;Fk; epiyapy; ciljy;> gOjiljy; fhzg;gLk; nghOJ
mg;nghUs; njhFjpapy; vjpu;fhyj;jpy; Vw;glf;$ba midj;J el;l ,lu;fSk; Vw;Wkjpahsupdhy;
nghWg;Ngw;fg;gLk; vdf; Fwpg;gpl;L J}a Rikr;rPl;nlhd;iw ngw;Wf; nfhs;tjw;fhf
Vw;Wkjpahsupdhy; fg;gy; jiytDf;F toq;fg;gLk; Mtzk; el;l<l;Lf; fbjk; MFk;.

7. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
12) Rfeyr; rhd;wpjo; (Sanitary Certificate / Health Certificate)
,wf;Fkjp ehl;bd; Njitf;Nfw;g xU ehL Vw;Wkjp nra;ag;gLfpd;w rpy tptrha cw;gj;jpg;
nghUl;fspd; ghtidg; nghUj;jg;ghl;bid cWjpg;gLj;jp me;ehl;bYs;s Vw;Wf; nfhs;sg;gl;l
epWtdnkhd;wpdhy; toq;fg;gLfpd;w Mtzk; Rfeyr; rhd;wpjo; MFk;.
cjhuzk; : tptrha cw;gj;jpfs; - tptrhaj; jpizf;fsk;
kPd;gpb cw;gj;jpg; nghUs; - kpd;gb kw;Wk; ePu;ts mgptpUj;jp mikr;R
13) fl;Lz;l gz;lfrhiy mDkjpg;gj;jpuk; (Ware house)
JiwKfj;jpw;F mz;kpajhff; fhzg;gLk; fsQ;rparhiyahdJ fl;Lz;l gz;lfrhiy (Ware
house) vd;wiof;fg;gLk;.
fl;Lz;l gz;frhiynahd;wpy; nghUl;fs; fsQ;rpag;gLj;jg;gl;ljd; gpd;du; gz;lfrhiyapd;
mjpfhupapdhy; mjid cWjpg;gLj;jp ,wf;FkjpahsUf;F toq;fg;gLk; MtzNk fl;Lz;l
gz;lfrhiy mDkjpg;gj;jpukhFk;.
fl;Lz;l gz;lfrhiyapy; fhzg;gLk; nghOJ nghUl;fspd; cupikia NtnwhUtUf;F rhl;Ljy;
nra;tjhf ,Ug;gpd; gz;lfrhiy mDkjpg; gj;jpuj;ij rhl;Ljy; nra;tjd; %yk; mjidr;
nra;a KbAk;. vdNt gz;lfrhiy mDkjpg;gj;jpuk; rhl;Ljy; nra;af;$ba gj;jpunkhd;whFk;.
ntspehl;L tpahghuj;jpy; gzk; nrYj;Jtjw;fhf gad;gLj;Jfpd;w Kiwfs;
1) ehzaf; fbjk;
2) tq;fp Miz
egnuhUtu; jdJ tq;fpf;F cupa gzj; njhifapidAk;> cupa fl;lzj;jpidAk; nrYj;jp
toq;fg;gl;l MNyhridf;F Vw;g ngau; Fwpg;gpl;l egUf;Fr; nrYj;JkhW Fwpg;gpl;L> gzj;ij
mDg;Gk; egupd; tq;fpapdhy; fhR fpilf;f Ntz;batpd; tq;fpf;F my;yJ gpujpepjp tq;fpf;F
toq;Ffpd;w MtzkhFk;. ,J cs;ehl;L kw;Wk; ntspehl;L gzf; nfhLg;gdTfSf;fhfg;
gad;gLj;jg;gLk;.

8. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
3) ,yj;jpudpay;
nfhLg;gdT Kiwfs;
jw;fhyj;jpy; ,iza tiyaikg;gpid gad;gLj;jp gzj;jpid cldbahf nrYj;jf;$ba
Kiwapfs; ,jpy; cs;slq;Fk;.
cjhuzk; : fldl;il (Credit Card) - gzf;nfhLg;gdTfSf;F ,k;Kiw mjpfk;
gad;gLj;jg;gLfpd;wJ. (VISA, Master, American Express)
 ,iza tiyaikg;G Kw;nrYj;Jif ml;il (Internet Prepaid Card)
Njitahd gzj;njhifapid cupa ml;ilapy; itg;gpypl;L Njitahd nfhLg;gdit
Nkw;nfhs;tjw;F jw;fhypfkhf gad;gLj;Jfpd;w jw;fhypfkhf gad;gLj;Jfpd;w ml;il ,JthFk;.
 ,iza Kw;nrYj;Jif trjpfs; (Internet Prepaid Facility)
jdJ tq;fpf; fzf;fpD}lhf nfhLg;gdTfs; Nkw;nfhs;sg;gLtJld;> nfhLg;gdTf;fhd
fl;lisapid toq;Ftjw;F ,iza tq;fp trjpfs; (Internet Banking) gad;gLj;jg;gLk;.
jw;fhyj;jpy; ngUk;ghyhd tq;fpfs; fzf;FupikahsUf;F ,t;trjpfis toq;fp ,Ug;gJld;> ,r;
Ntit Njitg;gLNthu; jk;ikg; gjpT nra;J jdf;Ff; fpilf;Fk; fzf;Fupikahsu; ngau; kw;Wk;
,ufrpa ,yf;fk; (user name, password) gad;gLj;jp cupa tiyaikg;gpy; gpuNtrpj;J
nfhLg;gdTfis Nkw;nfhs;syhk;.
 ,yj;jpudpay; nfhLg;gdT Nrit epWtdq;fspD}lhf nfhLg;gdTfis nra;jy;
(Electronic Payment System)
VjhtJ nfhLg;gdnthd;iw Nkw;nfhs;Sk; NghJ cupa nghUs; my;yJ Nritapid toq;fpa
epWtdj;jpw;F Neubahf nfhLg;gdTfisr; nrYj;jhky; Vw;Wf;nfhs;sg;gl;l epWtdnkhd;wpD}lhf
nfhLg;gdit Nkw;nfhs;Sk; Kiw ,JthFk;.
cjhuzk; : www.paypal.com
,k;Kiwapy; nfhLg;gdit Nkw;nfhs;Sk; NghJ Kjyhtjhf paypal Kiwikapy; gjpT
nra;tJld; tq;fpf; fzf;F my;yJ fldl;ilj; jfty;fs; Paypal epWtdj;jpw;F toq;fp Paypal
KiwikapD}lhf nfhLg;gdTfis Nkw;nfhs;s KbAk;. ,jd; NghJ fzf;F njhlu;ghd
jfty;fs; ntspegu;fSf;F toq;fg;glkhl;lhJ.

9. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
nraw;ghL 1
Vw;Wkjp> ,wf;Fkjp tpahghuk; njhlu;ghf gpd;tUk; tplaq;fis cs;slq;fpa
ml;ltiz xd;wpidj; jahupf;Ff.
1. Vw;Wkjp> ,wf;Fkjp tpahghuj;jpy; gad;gLj;jg;gLk; Mtzk;
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2. mt; Mtzq;fspd; Kf;fpaj;Jtk;
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10. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
nraw;ghL 2
3. mtw;iw toq;Fk; epWtdq;fs;
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ru;tNjr tpahghuj;jpy; gad;gLj;jg;gLk; Mtzq;fis ,izaj;jpd;
cjtpAld; Njbawpe;J mtw;wpid Nfhitg;gLj;jpf; fhl;Lf.
nraw;ghL 3 fPwpl;l ,lk; epug;Gf
1) cw;gj;jpahsu; xUtu; jdJ cw;gj;jpg; nghUl;fisj; jhdhfNt Vw;Wkjp nra;tJ
_____________ Kiw vd miof;fg;gLtJld;> ntspj;jug;gpdu; Kyk; Vw;Wkjp
nra;tJ _______________ Kiw vd miof;fg;gLk;.
2) ,wf;Fkjp> Vw;Wkjpfspd; NghJ mDkjpg;gj;jpuk; Njitg;gLk; nghUl;fs;
njhlu;ghd tpguq;fis ___________________ %yk; gpurpj;jg;gLk;.
3) ,uj;jpdf;fy;> jq;f Mguzq;fis Vw;Wkjp nra;tjhapd; ___________________ y;
mDkjp ngwy; Ntz;Lk;.
4) fg;gypy; Vw;wg;gl;Ls;s nghUl;fs; Vw;Wkjp nra;Ak; ehl;bNyNa cw;gj;jp
nra;ag;gl;lJ vd;gij cWjpg;gLj;jp Vw;Wf; nfhs;sg;gl;l tzpf fofj;jhy; my;yJ
mur epWtdk; xd;wpdhy; toq;fg;gLk; Mtzk; ___________________ MFk;.
5) ,wf;Fkjpahsu; rhu;ghf JiwKfj;jpw;Ff; fpilf;fg; ngw;wpUf;Fk; nghUl;fs;
njhlu;ghd cupikia ntspg;gLj;Jtjw;F rku;g;gpf;fg;gLk; Mtzk;
___________________ MFk;.
6) Rq;fj;jpw;F nghUl;fs; xg;gilf;fg;gl;ljd; gpd;du; ,g;nghUl;fs;
nghWg;Ngw;fg;gl;lJ vdf; Fwpg;gpl;L Rq;fj;jpdhy; Vw;WkjpahsDf;F toq;fg;gLk;
Mtzk; ___________________ MFk;.

11. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
7) ,wf;Fkjp eilKiwfs; fPNo jug;gLfpwJ. ,jpy; ntw;Wf; $Lfis nghUj;jkhd
nrhw;fis ,Ltjd; %yk; epug;Gf.
ntspehl;L toq;Fdu;
xUtiuj; njupT
nra;jy;
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fl;lis (,d;nld;l;)
rku;g;gpj;jy;
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nghUl;fisg; ngw;Wf;
nfhs;sy;
,wf;Fkjp eilKiwfs;

12. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
8) fg;gy; jiytd; Rikr; rPl;bid toq;Fk; NghJ fg;gYf;F Vw;wg;gl;l nghUl;fs; ey;y
epiyapy; fhzg;gLk; NghJ toq;fg;gLk; Rikr;rPl;L ___________________ vd miof;fg;gLk;.
9) JiwKfj;jpw;F mz;kpajhff; fhzg;gLk; fsQ;rparhiy ___________________ vd
miof;fg;gLk;.
10) ,wf;Fkjp ehl;bd; Njitf;Nfw;g xU ehL Vw;Wkjp nra;ag;gLfpd;w rpy tptrha cw;gj;jpg;
nghUl;fspd; ghtidg; nghUj;jg;ghl;bid cWjpg;gLj;jp Vw;Wf;nfhs;sg;gl;l epWtdnkhd;wpdhy;
toq;fg;gLfpd;w Mtzk; ___________________ MFk;.
tpilfs; 1. a. Neu; (direct)
b. Neupy; / Kftu; / juthiz (Indirect / Agent / Indent)
2. Vw;Wkjp> ,wf;Fkjp fl;Lg;ghl;Lj; jpizf;fsk;
3. ,uj;jpdf;fy; jq;f Mguz rig
4. cw;gj;jp ehl;Lr; rhd;wpjo; / Njhw;Wtha; rhd;wpjo;
5. ,wf;Fkjpf; Fwpg;G
6. fg;gy; fsr; rPl;L
7. a. tpiy tprhuizf; fbjk; mDg;Gjy;
b. ,wf;Fkjp mDkjpg;gj;jpunkhd;iwg; ngwy;
c. nfhLg;gdT njhlu;ghd eltbf;iffis Nkw;nfhs;sy;.
8. J}a Rikr;rPl;L
9. fl;Lz;l gz;lfrhiy
10. Rfeyr; rhd;wpjo;
nraw;ghL 4 1. Vw;Wkjp tpahghuk; eilngWk; Kiwfisf; Fwpg;gpLf.
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13. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
2. ,wf;Fkjp eilKiwfis gbKiw xOq;fpy; jUf.
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3. Vw;Wkjp eilKiwfis gbKiw xOq;fpy; jUf.
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4. gpd;tUtdtw;wpw;F rpWFwpg;G jUf.
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a. fl;lis / ,d;nld;l;

14. njhFg;G : jpUkjp.mk;gpifju;rpdp wQ;rd; Mrpupa MNyhrfu; - tu;j;jfk;; (khfhzf;fy;tpj; jpizf;fsk; - tlkhfhzk;)
fzpdp tbtikg;G : jpU.rp.fpuprhe;jd; Mrpupau; - jfty; njhlu;ghly; njhopDl;gk; (ah/Ntyiz ru];tjp tpj;jpahyak;)
juk; 12> 13
b. Eikr;rPl;L / thu;ehkk;
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c. ehzaf; fbjk;.
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