2.
   2023
/  
 
( )
: 3     :100
:    -    ,        
             
-
1.    ,      
2.              
-
3.            ' 
4.         
-
5.       
6.   '       '    
2.
-
7.            
8.        ,      

   2023
/  
 
( )
: 3     :100
:    -    ,        
             
-
1.    ,      
:            ,    
       ,     ,    ,
             
    

 ,  
    ,         , 
         ,      
   ,      ,     
,      ,       
    ,         

  
2.
         
     

,   ,   ,       -
         
     ,   
  '   
󷊆󷊇   
   ""               
      :
1.     
    
   --,      
     ,     
  , 
   ,            
  
2.      
      
         ,
         ,  ,  
      
        

       
3.     
    
    '    
         '     
                ,   -
   
4.      
    
             
 ,  , ,          
5.     
              

                

2.
  ,     
       
 - 
,  ,      
󷈷󷈸󷈹󷈺󷈻󷈼    ()
    
?        
1.   
      ,           
 ,  ,        
   
  
             
2.       
, , , , ,  ,     
          
 :
        
     
     
    ,          
3.       
 
       ,    
    
  
 :
   
   
        
    
,         
 
4.     
         
 :
 
 ' 
  
2.
            ,   
   
5.       
       ,        
 '  ,     ,     
 
 ,     , ,     
  
󹵙󹵚󹵛󹵜   
   ""   
        
         '     
1.  
                
          :
   ?
   (, , )?
    (, , , , )?
     ,          
 
2.   
        ,        
    '   
 :
 ( , ,  ,  , )
-  (, ,    )
 (   )
     
         
 
3.  
2.
               
 
 :
      
   

     
      
         
4.   
   ,       -   
 :
 -    
     '  
  
 ,             
        (CAG)     
 
   ,        
 ,      ,  ,       
  -          
󷘹󷘴󷘵󷘶󷘷󷘸
          ,  , , 
       , ,     
       ,     ,   ,
 ,     
2.              
:󷈷󷈸󷈹󷈺󷈻󷈼-
    ,       ()     
      (  )  ,    -   - 
                 
2.
󷷑󷷒󷷓󷷔  :            ,   
 ,                

   ,              
󷈷󷈸󷈹󷈺󷈻󷈼    
   ( XII,  268-293)        
  :
      
      
     
      
󷷑󷷒󷷓󷷔     :           

 ,      ,       
󷈷󷈸󷈹󷈺󷈻󷈼   
1.    
         '  :
  : , -  '  ,
 ,   (   ),    ( 
 )
  : ,   ' ,   ( ),
 ' ,  ,   ' 
/ :    (GST)      
      
󷷑󷷒󷷓󷷔:  
  ,    ( )   ()
    
2.   

      ,           
  
  :
   :   ,       
       
 :     
 :, ,       ' -   
2.
󷷑󷷒󷷓󷷔:           
       
3.  
       275       
   ,  ,          
 
    
 
󷷑󷷒󷷓󷷔: -           
4.    
         
    ,  
  ,            

5.     (GST) 
2017    ,  -       
           
        
     ,         '  
     
󷷑󷷒󷷓󷷔:  
   ,  GST        
      
6.    
       
             
      --      
    ,    
 
7.   /  
,          ,    
 
 
2.
     
  
    ,      
  
8.  
 ,           
:   ( 360)   ,      
     
       
 
󷈷󷈸󷈹󷈺󷈻󷈼-    
1.   :      ,    
'    
2.  :           

3.   :        ,     
  
4.    :  ,       
    '   
5.  :         
   
  ,          
󷷑󷷒󷷓󷷔:             
             
󷈷󷈸󷈹󷈺󷈻󷈼  
1.     :    
2.    :      

3.     :     
4.  :   (    )   (
    )  '    
5.    :      

󷈷󷈸󷈹󷈺󷈻󷈼
                
       ,  ,  ,  -- 
2.
   
        ,     
      
-
3.            ' 
:           ' 
 
   ,          -  
 ,  ,          ,   
 '                 ,
        ,     ,   '   
            
;  , ,
,           ,    
    
    
  ,             
      , , , ,       
 
 ,            - , ,
,  ,   
      :
  , "           
  "
  , "           
        "
   ,  =   +   +  
     
      
      
 
     ,    ,   

2.
,     
         
 
1.      
        ,       
             
            -  , ,
, ,  , ,  , 
        ,    ,
   ,     ,   
 
  
            
 ,            
    
           
2.      
           ,    
               :
-   
 
    
 
,          ,     , 
     ,         
 ,      ,      
   ,   , ,      
   ,         
 
3.      
                  
,      
        
 
  :
2.
        

        
       
    ,   (      )    
            (CAG)  
            
  
,          
 ,  
     
 
4.        
   '          
 
         :
  "   "    ,    ,
, ,         
  " "   ,  , ,  
       
 ,           ,  
   
 
5.         
         :
       
    
      
   

    '    ,    , ,
              ,
        
        
2.
     ,    
     
1.      
             
  
                
              
2.  
            '  
      
:
    
  
  
   
        
 
3.    
     , , ,   
     :
     
   
        
           
4.     
   ,       ,     
           ,     
    
2.
5.    
   '          ,  ,
 ,              
              

  ,              

     ,   
 ,     ,
  
 ,    ,    , 
           ,   ,
 , ,        

 ,    , , -, -,   
          ,      
          ,      
      
4.         
:󷈷󷈸󷈹󷈺󷈻󷈼         |
󷈷󷈸󷈹󷈺󷈻󷈼-
                
  
 -    ,       
    1   31         
()    ()     
󷷑󷷒󷷓󷷔  :             
        
 
󷈷󷈸󷈹󷈺󷈻󷈼 1:   
1.  
       (-  )    
2.
      -   ,   
              

2. -
           
     ()     -  , 
       
 ,           
3.  
   
    , ,    
    
            
 
 
4.    
             
           
󷷑󷷒󷷓󷷔:             
    ,            -
  -  
󷈷󷈸󷈹󷈺󷈻󷈼 2:   
    1       
   ,           
      :
o  :       
o  :        
 
󷷑󷷒󷷓󷷔      , 
       
 
 
󷈷󷈸󷈹󷈺󷈻󷈼 3:   
1.  
  ,   '    
   ,     '   
2.
2.  
   '    (DRSCs)   
  -         
3.    ' 
  (  )   '  
 
        
 
      ,     
 
4.  
            
      ,         
 
󷈷󷈸󷈹󷈺󷈻󷈼 4:   
1.  
  ,      
               
     
 
2.  
       
     ,      ,     
  
3.   
              

      
󷷑󷷒󷷓󷷔:      '      
 ,  
        
 
󷈷󷈸󷈹󷈺󷈻󷈼   
      
 
,        
 
       
2.
       
󷈷󷈸󷈹󷈺󷈻󷈼
        -     ,  ,
        
     ,
     '         ,   
   
 
-
5.       
:      
;       
                 
     ₹5000    
     
  
- , ,  ,  -            ,
"
     ?"  

   
 , ,  ,
         ,     
   
 ,   ,            

       ,            
     ' 
,   '  
   
  ',  -     ,     
      , , ,   '   
       
     ,   
 ' 
        
             :
1.      ?
2.     ?
3.      ?
 ,   :
2.
 ()
   ()
  ()
 , ,    '  
   
     :
1.   -  
  
      '       

2.     
    
,       
3.       
                
 
4.       
       
5.   
              
6.    
           ,   
    
   
             

:
1. -
   '  
   :
 
   
 
   
2.   
2.
    
    :
    
    
   
     
3.   
        :
   10,000  
5       
90%   
4.     
 
             
5.   
    '        
 ,    

6.  '   
      
     ?
          -- :
 1:     
              :
 
    
   
 2:    
,   
          :
2.
   
  
,    
 3:   
         
 4: 
       '     
 5:   
              
 6:   
 ,            
    
      
 
    ₹200 
   ₹100 
  ₹50 
   
 ,  
 
500    
10,000    
 20% 
    30%    10%  
     
 
   
2.
1.     
              
2.    
    
     
3.     
                
4.      
      ,            
     
5.     
    ,        
6.    
        
   
     ,       :
1.    
       ,  ,  -     
2.    
    ,     
3.   
              
4.      
      ,      
2.
5.  
         
 
   
  -        1950    
  ,              
   ,        ,  :
 
 
 

  
            

       
          "
   ?"      "    
  ?"
 , ,       
   ,        ,    
            , 
 
           ,    
  
 
6.   '       '    
:󷈷󷈸󷈹󷈺󷈻󷈼-
            
 ,    
,             : " 
             
 " 
             
 
2.
󷷑󷷒󷷓󷷔  :                
     ( 
)       (, ,
 ,  ')         ?  --
 
󷈷󷈸󷈹󷈺󷈻󷈼     
1.  
          
       ()   ()   
  '   ,     ,     '  
 
  
,          
󷷑󷷒󷷓󷷔:         ,      
       '      
2.  
   '    ,      
           
  ,     '  
 
󷷑󷷒󷷓󷷔    :  
   
 , 
   
        '  

3.  
       
             
  
          
  
 

4.  
  ()
         
     (CAG)      
               
    ,      
  
    
󷷑󷷒󷷓󷷔:            ,  
       
2.
5.  
             
 
  
           
6.     (COPU)
COPU          
  
         '  
 
7.   
        
           
        ,     
 
󷷑󷷒󷷓󷷔: 2G   (2010) '      '    ,
      
8.    
             
    '        

9.     ' 
        ,        
  
         
  ,     
     
  
󷷑󷷒󷷓󷷔  
           
󷈷󷈸󷈹󷈺󷈻󷈼   
1.  :   
       
 
2. :          
3.   :         
4. :         ,   
  
 
2.
󷈷󷈸󷈹󷈺󷈻󷈼   
1.   :
       ,  
           
2.  :       ,   
      
3.  :     ,      
      
4.   :     ,    
    
 
5.   :     ,  

󷷑󷷒󷷓󷷔:        
     ' 
     
󷈷󷈸󷈹󷈺󷈻󷈼 
       '      '  
 ',         
  
 ,        
        ,    
         
  ,   -     - 
 
 
󷈷󷈸󷈹󷈺󷈻󷈼
   ,    , ,    
 
           , ,   
       
-
7.            
:󷈷󷈸󷈹󷈺󷈻󷈼-:   
  
   
 ,  
 ,      ,
    ,     ,       
2.
        ,        
    
     :
  (       ),
  (       ),
  (  ),
   (      )
   ,               
   
󷩡󷩟󷩠   
   , -  '         
 :
1.   -  
                 
:
  ,
         ,
    ,
  '       
     ,         
2.   -  /  ()
     ()    ()   -       
   
     :
       ,
  
      ,
        ,
      
2.
      "" 
3.    / 
             
   
        
     :
󷄧󼿒 
    
     
        
          
  
            
󷄧󼿒 
        
         
  
         
       
            
󷄧󼿒    
             
 
   (  GST , ,   )    
 '          
       
       
2.
󷄧󼿒   
        
   -    
,    -    
   
    
 
  ,  - 
󷄧󼿒   
,   ,              
:
       
 
 
  
  
          
󷄧󼿒  
         :
 
  
   
   '     
󽁌󽁍󽁎         
              
2.
󽇐1.   -    
 ,            :
1.        
2.        
3.    :
o    ?
o    ?
o       ?
4.       
5.         
6.   ,      
      
 
󽇐2.    
       ,   
      !
     
 
      
         
      
    '   
󽇐3.   
           :
  ,
    ,
  ,
     
  =  
󽇐4.      
2.
   
  -   
     
    
     
      
󽇐5.     
         :
 
   
 
 
FRBM    
         
,      
󷋇󷋈󷋉󷋊󷋋󷋌     
   :
, ,        
, , ,   
       
     
   
  :
  
             
   
󷘹󷘴󷘵󷘶󷘷󷘸
2.
        
;    "  "  
  ,    ,       
        ,        
 ,        
 
8.        ,      

:󷈷󷈸󷈹󷈺󷈻󷈼-
 ,    
       
       
         ?
 ,       (CAG)   CAG   
        148   , CAG     
         ,    

 
󷷑󷷒󷷓󷷔  :       ,          
     
󷈷󷈸󷈹󷈺󷈻󷈼  
           
  :
1.  :
o             
   
o    ,  ,   
   
2.   :
o        ,     
    
o        
 
3.    :
o            
  - 51%  
o             
    
4.   :
o              
   
2.
o         
 ,   
  
 
󷷑󷷒󷷓󷷔:      '    ,  CAG     
        
      
󷈷󷈸󷈹󷈺󷈻󷈼  
           :
1.     
  
     (  ,   )   
  
           
2.      
                
  
         
3.      
ONGC, LIC,           
  ,      
4.    
  
   ,  ,  -  
       
5.  
               
 
:              
       
6.   
       
             
󷈷󷈸󷈹󷈺󷈻󷈼     
2.
         
 :
1.    
  
           
         
2.    
  ,         


           
3.      
       '   
 
  ()      
      
4.     
            
: 2G         CAG   
  ,       
5.   
       ,     '  

 
󷈷󷈸󷈹󷈺󷈻󷈼  
   ,        :
 :       ;   


  ' :   '       
    '      
 :     ,       
 
 :   ,        
 
󹶓󹶔󹶕󹶖󹶗󹶘  
2.
           ()   
 ,    ( ) '       
          -     ,  
  ,     
       , 
      ()  ,    ()   

󷈷󷈸󷈹󷈺󷈻󷈼
             
           ,     
    ,         , CAG
    
 
"              
 
       ,       
 "