1
2 
  -2024
.. 
 
( )
: 3     : 100
:             
-
1.       
2.          
-
3.       ?        
4.    ,        
-
5.          ?           
6.         
2
2 
 -
7.         
8.    '  
  -2024
..  
 
( )
: 3     : 100
:             
-
1.       
:  
         - ,       
      ,           
               -  
  '                
 
  
               
       ,   ()     
3
2 
                
   
   
                 

     :
1.   :       -      
      
2.   :             '
      
  :
o  :      '         
(  ,  , , )
o  :      '         
(   ,   , ,  )
o  :      '       
  (   ,   ,  )   
,       
3.   :      ,     , 
               "-
"    
       
     
()   
4.   :           
        
5.  :             
               

6.   :     '      
    ,   ,       

    
       ' -  :
1.  :               
   ,          
     
4
2 
2.  :  ,  ,         
             , -
            
3.  :             
                 

   
   ,         :
1.   :   ,         ,
      
2.     :  ,       , 
,          
3.   :       ,      
 
4.   :,         ,    
    ,          
5.  356 ( ):             
      ,           

     
1.  (   ):          
       
2. -19  :           
,             
3.  :            
,         
 

               

      ,         
       ,        ,  
                
          
 
5
2 
2.          
:        
        ,        ()   
                
,               
   
 
1.     
 ,  245  255  ,   
          
   
  
   ,     :
(a)  
      '     ( )     
                
 : ,  , , ,  ,  
     '             
    
()  
       '          
   '         
 :  ,   , ,  ,  ,   
           
(c)  
      '         
     '        ,    

 :  ,   ,   , , ,  

           
2.  
         ,            
     
,         
6
2 
 ,            
, 
     '     
3.         
       ( )      '    
:
()    ( 249)
   (     ) -          
     ,     '    
:           ,      
'    
()    ( 250)
        (,  ,    ), 
     '    
:  ,          
         
()    ( 252)
                       ,
            
:                
(d)    ( 356)
                ,   
     
:               ,   
       '    
4.        ( 254)
         '        

,      
,          ,      
    
7
2 
5.    
   (2019   370    )  -    
      
               '
   
6.      
              
    
              ,   
      
7.     
 1: GST 
     (GST)          

           ,         
      
 2: -19  
-19  ,       ,       
(   )            
  
  
               

               
         '      ,
               
  
                 
8
2 
-
3.       ?        
:     ,   
                  
                  
,         ,      
 
 
  :         
       
      '   

  ,     
       :
1.      (    )    
2.         
3.     (  , , )       
 :
      
        
 
   -           
    ()     ()      
         '        

   
               
    
     ,          
       
   
,     
        '       

         
   :
      ,   :
1.    
2. - 35    
9
2 
3.       
4.        
  :
   5           
    '   ()     
          -    
    
              
      :
1.  :
      ,          
    
         '   
    :
o   ,    ',  
o   
o          
o       
o    
        ,      
 ,   
2.  :
       
   
             

        ,         
              (   )
 , ,           12  
  
10
2 
 -          (  
2019  104       )
3.  :
              
  
      ,          
      
4.  :
     72     ,  ,   
             
           
5.  :
        
         
             
(       )
6.  :
       
  ,           
,            
7.  :
        ,        
:
1.    ( 352) - ,  ,     
2.    (  ) ( 356) -          
        
3.    ( 360) -              
  ,         ,      
  
11
2 
:
                   
   ,           
   
         

 ,   -           
  
      
,           
          ,          
 
  
4.    ,        
:  : ,   
-
               '  
         ,        
   
          ,    ,
                    
                 
   
         214    231      
   :
1.  :         ,      
        
2.  :     -,              
   ',     -  
   
               ,   
         -      
    
           
12
2 
     
              :
1.       
2.             -   
  
3.             
    
          
 ,    ' 62 
     
                
   ,         '  
   
      ,    '         :
1.  
          (   )
          
          
                 
-      
    226      ,        
      
2.  
             
              
   
          -     
3.  
 '         '    
      '         


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2 
4.    
                  

   -    ,         
5.   
             :
1.   -               
 
2.  -            
3.  -          
4.  -              
  
5.   -           
   
    ,            
   
         :
1.   
    
             
     -           
2.    
         ,            
        ,      

   
3.     
    
     ,       ,  
              
        
4.     
      '          
      ,              
5.    
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2 
   ,             ,
,           
      
1.      :          
    ,             
   
2.    :       '  
    ,      -        
    
3.     :           
 ,               
     

       ,    ' ,    
 
       ,     ,
              ,     
  
     ,        
            ,     
           
-
5.          ?           
:   
     ,    
-
  (CM)                
                   
    
 ,          
     
                  
        ,      

           :
15
2 
1.     :     ,     
   ( )        
          
2.     :    ,         
 
3. :         
 ,        
'                 
4.   :        ,      
            '    
   
     
                  
   :
1.    :              
,            
2.    :             
 
           
3.      :        
        '       
    
4.    :         ,  
 ,   '        
5.   :       '     ,
        ,         
 
 
      
         ,      
  
1.  
                 :
  :            
 ,      -   
16
2 
 : ,      ,       

  :     
       
        
    :         
    
 ,     ,    
   '
 : ,       ,     
       
2.  
        
 :
  -:     
         
       
  :         -  
    
     : ,        
            
  :    ,        
   
3.  
           
 :
 : ,     ,        
    
 :  ,      -     

  
 
    :             
    
        
     ,   :
1.   ( ):    ,      
  '   
17
2 
2.   ():         
   '  
3.   ( ):          
  
4.   (): ,          
     
     
      ,           :
   :           
 :          
   :         
 
 :,           
 

            ,      
 
       '     ,    
,               
  
 ,                
      
                  
    
6.         
:      
-
 ,                
     ,             
       , -     
          
18
2 
                
       ,        
               ,  

         '    
   
         , ,   
                   :
1.  
                
 :
   :    -     
                
 
  :             ,
  
   -       
   :   
      
              
 : -           
  
          
 : ,        , 
            
 
2.  
              
        :
    :   
      
          
   :            
  
   :      ,   
           
 
  :           
       
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2 
3.   
      ,         

         :
   :   ,  , ,    
        
 
   :   ,      
         
   :    ,  ,     
      
   :   ,     
     
 
4.     
               
            :
    :           
  
 
  :,  ,      , 
           
    : ,     
     
 
   
                
  :
1.   
   -             
   
 :
     
     -  
 -         
20
2 
2.     
          ,    
                  
 
       
3.     
    ,  ,   ,     
             
     
       
4.    
 ,  ,        ,   
     ,            
  
 
5.    
, ,     ,      , 
        
     
 
 
      
 1:     
    
           :
        
       
,       
          
           
 2:    
    
     ,  :
             
       
         
            
21
2 

          
     
    
           
          ,        
       '   ,   
     
  
      ,       '     
 ,     ,   
        ,
        
 -
7.         
:         
-
     ,            : 
             
             ,   , 
    ,        ,    (  
) ,          
 ,   
           
  
1.   (   ))
o   -     ,    ,  , 
    
o          '  
  
o      ,         
        
o     '   ,         
             
 
22
2 
2.   (   )
o             
 (UPSC)   -  
  
o    ,  ,       
           
o    ,           
   '      
o       ,      
      
     
               
       ,       
    
          
 :
1.    
  ()         
         
  (  )      ,  ,   
      
:   
      ,       
,     ,      
   
2.     
   '         ,      
   
 
       ,  -   , 
      
:          ,       
,             

3.    
     ,           
23
2 
     
       , -  
      
:         ,  IAS   
           
   
4.   
      (      )   
         ,   
     
      
  ,           , 
  ,
       
5.   
      ;        
 
    ,   '       


:  
    
 ,       
    
     ,        
    
6.     
 ,                 
         
  ,   ,        ,   
     
:              
     ,            '    
   

               
   -             
        ,      ,   
             ,     
,           ,       
           
24
2 
8.    '  
:      
                
    ,
          ,       
   ,       ,   -
       ,            
         
   ?
     
          
           , ,  
        
         
      ,      '    
   
1. -              
             
2. -              
         
3.  -    '     
,     
      
4.   -    '     ,   
   
5.   -           
     
6.   -   ,       ,    
     
7. -            
8. - -      -     
       
     
               
       :
25
2 
1.    (...), 2005
              
                
      ,            
     ,              

2. - 
-      ,      
          -   
:
 -     ,  ,    
     '          
-                
 
-                
   
 
3.    (DBT)
     
             
   ,          ,  
               ,     
   
4.   
2014    ,          ,   
  -    ,         
,    
  ,               
5.     , 2013
    ,     '      
              
  
 
6.    (  )
2014                 
   ,            
              
26
2 
7.   
  -  
  ,     
       '          
    
8.   
2014    ,            
     ,    ,    ,   
       
9.    (GGI)
                  
   ,         -    
,           
10.  
        
    
   '     
       
        
      
   ,         :
       ,       
  
   -            
 
 
  -   ,     ,    
   
          ,    
      

                    ,
               ,
    ,            ,
                 
 
      ,           
          
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2 
:            (  )     
         ,  
         