1
2
  -2023
.. 
 
( )
: 3     : 100
:             
-
1.      -    
2. -     
-
3.        
4.         
-
5.   ,      
6.         
2
2
-
7.            
8.          
:            ( )      
         , 
         
3
2
  -2023
..  
 
( )
: 3     : 100
:             
-
1.      -    
:        |
    ,              
                 
                
     ,           

            :
1.   
              
           :
 :    '        ,   ,
   
 :   '        ,   , 
  
 :   '         ,  
,        ,     
   
4
2
2.    
         ,   "-"    

            :
 ,             
                
     
    
       ,      
3.    
            ' 
   

         -      
,              ,   
  
      
4.  
             
     
                
                
5.    
      :
 : ,         
 :,        
                '
     
6. -  
    ' -    :
 ( ):    '     
  (  ):          '   
    
            ,  
  
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2
7.  
                 
                  
            
8.  
    ,        (     
),                 
,                
  
9.  
               
      :
 :       
  ( )):          
 
 :      
        
 
10.   
        ,        
     ,    ,      
          

 
    
1.  :       ,       ' 
    ,       (NEP)  , 
    '   
2. -19  :     ,   ,    -
  ,          
3.  (   )): , -   -    
       ,    
    
     
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
      
     
     
              ,  
        '         
         ,      
 
 
2. -     
:   -  :    
 ,           ()    
               , 
                  
         ,        
-           
1.    -
   ,              
         (     )   (
 '     )    
      
      ,            
     
 
2.     
                  
       ,   '  XII ,  ", ,  
"   
 :
 265:       
     
 
         
 268  293 :    '     ,   
    
7
2
        
 :
1.  :    '       ,   , 
   
2.  :   '       ,   ,   

3.  :   '        ,   
 ,   

         ,        
       
3.      
 -  
   ,    
     
            
 
        ,     :
 :     ' 
 :   ' 
 :   ' 
    (GST):        2017  
    
 :    ' 
 
        ,     :
 :   ' 
 :      ' 
 :      ' 
 : ,  ,  ' 
 ( ):           '
  
8
2
 
             GST ,   
  GST   ,          
4.  
       ,           
         :
   : ,  ,    
(      )     '  
,         
   :  , , ,      ' 
   ,           
   
, 
               , 
    --      
5.     
           ,    
 
               
                
   :
1.   :              
 
2.  :             
         
3.      :        

 ,            
 ,              
,               
   
6.        
       :
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2
1.  
                  
          :
 : ,          ,  
    
 :  ,          
2. 
                    
      
3.    
     ,             
          
7. -    
       , -      :
 :             
   ,          ,  
   ,           
   
   :          
,              
  :    ,      
      
8. 
 , -               
     -   ,     
                
         
      

          ,     
              
,       
,        
              
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2
-
3.        
:     
 ( )               
 
 ,               
       
1.   
   ()                
    ,    , ,      
 '   :
1.1   
     552         
5     
  ,    '           
     
    545  ,  :
543           
    -   2      (
   2020    
)
1.2  
       '     --- (FPTP)   
       (      ) ,      
      543     ,     
  
1.3    
    ,        :
 :         
:    - 25    
 :      
   ( ,
      )
11
2
1.4   
             5     ,
               
  '      
2.   
                 
   '       :  ,  ,  ,
       '    
2.1  
           (    ) 
 ,         
  -:           ,    
 (   )      (   
      
)     ,    
              
  :     ,      '    
                
,     
:    '       '     ,   '
 
      ,        
  :      ,    (   ) 
          ,      
  
2.2  
              
 ,
        
  :    ,      '   
 
             
 ,            
    
 :            
       ,          
 
               

 
12
2
2.3  
            ,    
    
 :     ,       
             '   
  
               
  :     (,  , ,   ) 
         '        
 
   '     
 ,           ,      
      
2.4  
      ,         
 
 ' :           
                 
    ,        -    
 :            
           
2.5  
              
 :
  :            
          '      
   ,          ,   
           
  :           
    
      
  
        
3. 
         ,       ,
  ,    ,    ,      
 ,               
     ,   -      ,
        
13
2
      ,         
 ,                 
4.         
:        
           ,    
   
       124   ,      
                   
               
  :       
1.    
               

   :
a)     (CJI):
                
  ,           '      
    , -          
    
           
             ,    
  ,           
)  :
  ,             -   , 
  (  ) , 1956  ,     34  (  ) '
               
         
        ,        '  
          ,    - 5    
    ,  - 10            ,
   65       ,       
14
2
c)   :
         ,         
          ,   
 ,    ,         
      
 ,          
         
d)  :
  ,          ,      
              '     
      ,             
   
e)  :
     
  ,     
                 
         ,      
  
2.    
       ,         
 
    :
a)  :
                  
    ,             
             
        
 :              
      ,       32     ' 
            ,     
     ()    
)  :
              ,   
     ,           
                    
       
15
2
 ,              
   ,               
'  -  
c)   :
  ,    ,        
   ,       '  ,        
            ,      
              
 ,              
      
d)   :
 143  ,              '  
           '    ,     
'  
             
e)    :
                 
        ,          
     
           
    
 :     (1978)    ,     
 21                
               
,  
        
f)   (PIL):
  (PIL)            
                 
           ,     
,                

 :    ,      '    
        

               ,   
     ,   
        
16
2
    ,              
           
,    
            ,   
  
    
-
5.   ,      
:      ,      |
            ,       

 ,         ,      
 '     ,           
      ,     ,  - 
   
  
                
 '   ,     '       ,   
  ,     '     
    :
1.   :          ,  
   '             
 ,        
2. :     '        ,  
              
 
,          
3. :         - 35    
                
   ,    ,  ,   
      
4.    
:         ,    '  

    ,       ,      
    
17
2
    
      ,         ,  
               
    :
1.  :
o    :   (   '    
       )   ,     ,  
           
o  :            
 
             
             
  
      
2.  :
o       :      
               
      
        
o  :           ,  
               ,
   ,           
          
o   :     
,    
             
                
         
3.  :
o         
 ,    
        ,     ' 
    (, , ,    )   
   
4.  :
o            '    ,
            ,
          
,     
           ,    
18
2
             
   
  
      ,   ,    
,              ,   
               :
1.    :      ,     '
   ,   ,        
            
2.    :    ,     
  
,         
  
                 
  (,      )     
3.   :     ,        
       
          
       
4.   :           
                 
 '       ,       
   -   
     
     '  ,  2018       
               
  , 
       
      ,  
    ,             
              
 
 ,                 ,
       ,          
   ,           

             '  

                  ,
             ,  
       '           
19
2
              
 ,     
6.         
:     ,   (..)      ..
  '                
      '        ,    
               
    -    '  
1.    :
               
               
                  
  ,          
 ,        ,       
            ,     , 
       
2.  :
                 ,
    ,          
             ,    
                -
      
                  
              - 
          ,    
3.     :
               
,               
               
         
20
2
 ,       '     ,    
     ,           
            
4.  :
        
 ,    ,   
 ,     ,        ,
      ,        
       
   ,     
            
 ,    ,       , 
   ,              
   
5.    :
  ,  ,          
,                
    ,   
            
       
         
               
 ,           ,    
              
  
6.    :
                
, ,  ,    '          
 
             '    
           ,    
  
          
 ,               
,                  
,            
7. -   :
        -         
      , , ,       
                    
21
2
    
            
 
                
              
 
8.     :
  ,   -    ,    ,  
        
      ,   
   '       
 ,               , 
          
      
9.     :
 ,   ,            
   ,          
  '        ,        
           
10. :
  '      ,        
              , 
      
            
       ,         
    
:
         '       
   
          , 
      ,     
    
   '           , 
      ,           
   
  -         ,
             
 
22
2
-
7.            
:        
 ,      
  :    
                
  - ,    ,       
 
     ?
1.  :        ,   
,  , ,    ()      ()  
   ,        
2.  :          ,  
   (IAS),    (IPS),    (IRS),   
           ,
             
  
      

 
 


   
   
 
(,  )

,    
(5    )
,     
(  ' 60 )

 
     

      
 
 


  

   


 ,  '   
  
   
  
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
       

      
 
     
       ,      '
            :
1.    
   
 ,       
 ,    
    ,      
  ,      
   ,   
    
2.    
     
,        '  

 ,            
 -  
3.  
      ,        ,
  
 
  
   
 ,         '
   
4.    
       ,      
 ,   
     ,     

  ,       
5.     
           '  
 , 
    
             
 ,             
  ,       
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6.   
   
         , 
        
                
  
7.     
 , ,     ,     
    
 , -19  ,         ,
    ,       

    
        ,    :
1.  : ,        '
 
 ,       
2.  :             
 
,       
3. :              

 
4.   :            
5.   - :      -
   ,      
   
1.    :        
     ,        
2.   :       
        
3. - :        ' 
 ,       '
4.    :          
  
25
2
5.   :          
 

             
        ,      

  -
  ,        
         
   ,            
               
    ,           
8.          
: -
    , ,     
 ,  
 
           ,    
    ,     , 
      
        
   -       '   ,  
-       ,      

  
       :
1. -           
2. -        
3.   -     -    
  
4.  -         
5.    - ,    '     
6. -           
26
2
 ,              
    
1.    (...) , 2005
...              
       ,     
 
:        ,      
    
:   ,         
     
 
2. -    
   2015      '      
  
 :
o -   , -, ,  
o CPGRAMS (      )  
  
o     -
:   ,  ,      
:             
3.      (DBT)
       , ,  -   
          '      
:  ,  ,       

  
:    -
 
4.    (GGI)
     ,   ,   , ,  
         -       
:   
        
27
2
:           
     
5.    , 2013
   '      '   ,    
'       
:           
:   ,        

6.   
            , 
          
:            
 
:         
,   
 
7.    (73  , 1992)
     '  -       ,  
        
:   '         
:      '    
  
8.        
2014             ,     
       
:             

:           

9.     (BBBP)
 , 2015     ,         
  
28
2
:             
:  
           

 
10.    (SBM)
2014    ,              
 
:    , -    
:            
     
  
           
     '      
        
  
1.  :            
        
2.    :   ,     
   
3.  :           ,   -
      
4.   :  ,     ,   
     

  -  
         
  ,          ,  
,             
               ,
       '       
 '      
   ,             '  
        