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smStI ArQSwsqr dy isDWq




                         È؇



                                       È؇√      mMfl dy do Aojwr Aqy do audyiSAW dy iv`c sMbD dI siQiq dI crcw kI geI hY[


                                 icqr iv`c, SYiqj AkS ibAwj dI dr (modirk nIqI) Aqy AnulMb AkS bjt (rwjkoSIX nIqI) ƒ mwpdw hY[
                                 FF AWqirk sMquln ryKW hY Aqy XX bwhrI-sMquln ryKw hY[ FF ryKw purx rojgwr ƒ ibAwn krdI hY[iesdI
                                 Flwn irxwqmk hY, ikauik purx rojgwr bnwey rKwx dy leI bjq bjt iv`c ktoqI  ƒ ibAwj dI dr iv`c
                                                                                               2
                                      3
                                 viriD  rwhI Avsiek sMquilq krxw hovygw[ ies nwl FF ryKw dy Q`ly (Kyqr III Aqy IV iv`c) sPIiq hY Aqy
                                 iehdy au`qy (Kyqr I Aqy II) iv`c susqI hY[ dujy pwsy, XX ryKw Bugqwn-bkieAw iv`c sMquln dy swry ibMdu dyNdI
                                 hY[ iesdw Flwn vI irxwqmk hY ikauik bcq bjt iv`c ktoqI krx nwl AwXwq v`D jWdy hn ijsƒ rokx
                                 dy leI ibAwj dr v`Dwky puMjI lyKw iv`c suDwr krxw jrUrI hY[ ies ryKw dy Q`ly (Kyqr I Aqy IV iv`c) Bugqwn
                                 bkieAw dw Gw`tw hY Aqy ies ryKw dy au`qy (Kyqr II Aqy III iv`c) AwiDkieAW (surplus) hY[ FF ryKw dI bjwey
                                 XX ryKw dI v`D sIDI Flwn hY ikauik jdo ivsqwrSIl rwjkoSIX nIqI (bjt Gw`ty iv`c viriD jW bjt Gw`ty
                                 iv`c ktoqI) ƒ sMqurilq bxwey dy leI ibAwj dI dr v`DwdI hY, qW auh bwhrI sMquln dy leI QoVy smy dI puMjI
                                 AMqrpRvwh ƒ pyRirq krdI hY[ ibAwj dr bdlwv dI hr puMjI giqAW ijnI v`D swpyS hovygI, FF ryKW dI
                                 bjwey XX ryKw aunI hI v`D sIDI Flwn vwlI hovygI[ iedy nwl bwhrI sMquln bxwey rKwx iv`c modirk nIqI
                                 ijAwdwqr v`D pRBwvI bx jWdI hY[
                                 icqr 28.1 bwhrI Aqy AWqirk sMquln ƒ ivKwaudW hY Aqy d`sdw hY ik ien donW dy iv`c sMquln bxwey rKwx
                                 nwl modirk Aqy rwjkoSIX nIiqAW kI kMm krdI hY[ mMn lyvo ik ArQ-ivvsQw Kyqr I iv`c A ibMdU qy hY ijQy
                                 ArQ-ivvsQw dy iv`c purx rojgwr hY Aqy Bugqwn bkwieAw nwl Gw`tw hY[ Bugqwn bkwieAw dy Gw`tw Kqm
                                 krx dy leI modirk AiDkwrI pwihlW qW ibAwj dI dr AB dI viriD krdw hY qwik mudrw dI purqI GtweI
                                 jw sky[ mudrw purqI Gtwx nwl  vsquAW dI
                                 mMg G`t jwvygI Aqy iedy nwl AMgy AwXwq
                                 GtyNgy Aqy ibMdu B qy Bugqwn bkwieAw iv`c
                                 sMquln sQwipq ho jwvygw[ pr ies ibMdU qy
                                 ArQ-ivvsQw iv`c susqI Aqy byrojgwrI hY[
                                 iesƒ TIk krx Aqy AWqirk sMquln lwx dy
                                 leI  bcq bjt iv`c BC mwqrw dI ktoqI
                                 krnI pvygI[ pr C ibMdu qy dubwrw Bugqwn
                                 bkwieAw dw Gw`tw hY, iesleI jrUrI hY ik
                                 mudrw purqI Gtwx dy leI ibAwj dI dr iv`c
                                 CD dI Aqy viriD ho jwvy[ ibMdu D qy AWqirk
                                 sMquln Pyr gVbVW jWdw hY ijdy nwl bcq
                                 bjt iv`c Aor ktoqI huMdI hY[ mudrw purqI
                                 G`twx qo bwd bcq G`twx dI ies pirikirAW
                                 dy AMq iv`c ArQ-ivvsQW sMquln ibMdu E qy
                                 puNj jWdI hY ijQy ieko vwrI c AWqirk Aqy             icqr 28.1
                                 bwhrI sMquln hY[
                                 √ÚÀ ÓπÒª’‰ (Self Assessment)

                                 irkq QwvW ƒ Bro (Fill in the blanks):
                                    1.  modirk Aqy rwjkoSIX nIiqAW inSicq ivXwvhwirk AvroDW dy ivckwl …………………… krdI hY[
                                    2.  inXq nIqI imSrx cwlU lyKw Gw`ty ƒ TIk krx nwl ………………… nhI ho skdw[



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