{"id":16442,"date":"2025-11-26T18:09:52","date_gmt":"2025-11-26T12:39:52","guid":{"rendered":"https:\/\/darjedarnama.com\/?p=16442"},"modified":"2025-11-26T18:09:52","modified_gmt":"2025-11-26T12:39:52","slug":"%e0%a5%a9-%e0%a4%b5%e0%a4%b0%e0%a5%8d%e0%a4%b7%e0%a4%be%e0%a4%82%e0%a4%a4-%e0%a5%ab-%e0%a5%a7%e0%a5%a6-%e0%a4%b2%e0%a4%be%e0%a4%96-%e0%a4%95%e0%a4%ae%e0%a4%be%e0%a4%b5%e0%a4%a3%e0%a4%be","status":"publish","type":"post","link":"https:\/\/darjedarnama.com\/?p=16442","title":{"rendered":"\u0969 \u0935\u0930\u094d\u0937\u093e\u0902\u0924 \u096b\u2013\u0967\u0966 \u0932\u093e\u0916 \u0915\u092e\u093e\u0935\u0923\u093e\u0931\u094d\u092f\u093e\u0902\u091a\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0924\u092c\u094d\u092c\u0932 \u0924\u0940\u0928\u092a\u091f! \u092f\u0902\u0926\u093e \u0967\u0966 \u0915\u094b\u091f\u0940 \u0932\u094b\u0915 ITR \u092d\u0930\u0923\u093e\u0930 \u2013 \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u0940 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u092e\u093e\u0939\u093f\u0924\u0940 \u0905\u0927\u093f\u0915 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0915"},"content":{"rendered":"<h5 data-start=\"343\" data-end=\"641\">\u0926\u0947\u0936\u093e\u0924\u0940\u0932 \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u093e \u0938\u094d\u0924\u0930 \u091d\u092a\u093e\u091f\u094d\u092f\u093e\u0928\u0947 \u0935\u093e\u0922\u0924 \u0905\u0938\u0932\u094d\u092f\u093e\u091a\u0947 \u0906\u0915\u0921\u0947\u0935\u093e\u0930\u0940\u0924\u0942\u0928 \u0938\u094d\u092a\u0937\u094d\u091f \u0939\u094b\u0924 \u0906\u0939\u0947. \u0917\u0947\u0932\u094d\u092f\u093e <strong data-start=\"427\" data-end=\"510\">\u0969 \u0935\u0930\u094d\u0937\u093e\u0902\u0924 \u096b \u0924\u0947 \u0967\u0966 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0915\u092e\u093e\u0935\u0923\u093e\u0931\u094d\u092f\u093e \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0924\u092c\u094d\u092c\u0932 \u0924\u0940\u0928 \u092a\u091f\u0940\u0928\u0902 \u0935\u093e\u0922\u0932\u0940<\/strong> \u0906\u0939\u0947. \u0906\u0930\u094d\u0925\u093f\u0915 \u0936\u093f\u0938\u094d\u0924, \u0921\u093f\u091c\u093f\u091f\u0932 \u092a\u0947\u092e\u0947\u0902\u091f\u094d\u0938, \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0915 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u0906\u0923\u093f \u0915\u0921\u0915 \u0928\u093f\u092f\u092e\u093e\u0902\u092e\u0941\u0933\u0947 \u0928\u093e\u0917\u0930\u093f\u0915 \u0906\u0924\u093e \u0906\u092a\u0932\u0940 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u092e\u093e\u0939\u093f\u0924\u0940 \u092a\u094d\u0930\u093e\u092e\u093e\u0923\u093f\u0915\u092a\u0923\u0947 \u0928\u094b\u0902\u0926\u0935\u0924 \u0906\u0939\u0947\u0924.<\/h5>\n<h5 data-start=\"643\" data-end=\"887\">\u092f\u0902\u0926\u093e <strong data-start=\"648\" data-end=\"713\">\u0930\u0947\u0915\u0949\u0930\u094d\u0921 \u0967\u0966 \u0915\u094b\u091f\u0940 \u0932\u094b\u0915 \u0907\u0928\u0915\u092e \u091f\u0945\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 (ITR) \u092d\u0930\u0923\u094d\u092f\u093e\u091a\u094d\u092f\u093e \u0924\u092f\u093e\u0930\u0940\u0924<\/strong> \u0905\u0938\u0932\u094d\u092f\u093e\u091a\u0902 \u0906\u0930\u094d\u0925\u093f\u0915 \u0924\u091c\u094d\u091e\u093e\u0902\u091a\u0902 \u092e\u094d\u0939\u0923\u0923\u0902 \u0906\u0939\u0947. \u091c\u0940\u090f\u0938\u091f\u0940, \u092a\u0947\u092e\u0947\u0902\u091f\u094d\u0938\u091a\u093e \u0921\u093f\u091c\u093f\u091f\u0932 \u091f\u094d\u0930\u0945\u0915, \u092c\u0901\u0915\u093f\u0902\u0917\u091a\u0947 \u0935\u093e\u0922\u0924\u0947 \u0935\u094d\u092f\u0935\u0939\u093e\u0930, \u0906\u0923\u093f \u0935\u093f\u092d\u093e\u0917\u093e\u0915\u0921\u0942\u0928 \u0939\u094b\u0923\u093e\u0930\u0940 \u0921\u0947\u091f\u093e-\u0906\u0927\u093e\u0930\u093f\u0924 \u092a\u0921\u0924\u093e\u0933\u0923\u0940 \u092f\u093e\u092e\u0941\u0933\u0947 \u0915\u0930\u091a\u0941\u0915\u0935\u0947\u0917\u093f\u0930\u0940\u0924 \u092e\u094b\u0920\u0940 \u0918\u091f \u091d\u093e\u0932\u0940 \u0906\u0939\u0947.<\/h5>\n<h5 data-start=\"889\" data-end=\"1116\">\u0915\u0930 \u0935\u093f\u092d\u093e\u0917\u093e\u091a\u0902\u0939\u0940 \u092e\u0924 \u0906\u0939\u0947 \u0915\u0940, \u0906\u0927\u0940 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0932\u092a\u0935\u0923\u093e\u0930\u0947 \u0905\u0928\u0947\u0915 \u0915\u0930\u0926\u093e\u0924\u0947 \u0906\u0924\u093e \u092f\u094b\u0917\u094d\u092f \u092e\u093e\u0939\u093f\u0924\u0940 \u0938\u093e\u0926\u0930 \u0915\u0930\u0924 \u0906\u0939\u0947\u0924. \u0935\u093f\u0936\u0947\u0937\u0924\u0903 <strong data-start=\"986\" data-end=\"1075\">\u0969\u0966 \u0924\u0947 \u096a\u096b \u0935\u092f\u094b\u0917\u091f\u093e\u0924\u0940\u0932 \u0928\u0935\u0909\u0926\u094d\u092f\u094b\u091c\u0915, \u0938\u0947\u0932\u094d\u092b-\u090f\u092e\u094d\u092a\u094d\u0932\u0949\u0907\u0921 \u092f\u0941\u0935\u093e, \u092b\u094d\u0930\u0940\u0932\u093e\u0928\u094d\u0938\u0930 \u0906\u0923\u093f \u0938\u094d\u091f\u093e\u0930\u094d\u091f\u0905\u092a \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940<\/strong> ITR \u092d\u0930\u0923\u094d\u092f\u093e\u0915\u0921\u0947 \u092e\u094b\u0920\u094d\u092f\u093e \u092a\u094d\u0930\u092e\u093e\u0923\u093e\u0924 \u0935\u0933\u0932\u0947 \u0906\u0939\u0947\u0924.<\/h5>\n<div style=\"width: 480px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-16442-1\" width=\"480\" height=\"848\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/darjedarnama.com\/wp-content\/uploads\/2025\/11\/WhatsApp-Video-2025-11-26-at-6.06.21-PM.mp4?_=1\" \/><a href=\"https:\/\/darjedarnama.com\/wp-content\/uploads\/2025\/11\/WhatsApp-Video-2025-11-26-at-6.06.21-PM.mp4\">https:\/\/darjedarnama.com\/wp-content\/uploads\/2025\/11\/WhatsApp-Video-2025-11-26-at-6.06.21-PM.mp4<\/a><\/video><\/div>\n<h5 data-start=\"1123\" data-end=\"1187\"><strong data-start=\"1129\" data-end=\"1187\">\u0969 \u0935\u0930\u094d\u0937\u093e\u0902\u0924\u0940\u0932 \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u0940 \u0935\u093e\u0922 \u2013 \u092d\u093e\u0930\u0924\u093e\u091a\u0940 \u0906\u0930\u094d\u0925\u093f\u0915 \u0909\u0902\u091a \u092d\u0930\u093e\u0930\u0940<\/strong><\/h5>\n<ul data-start=\"1188\" data-end=\"1367\">\n<li data-start=\"1188\" data-end=\"1244\">\n<h5 data-start=\"1190\" data-end=\"1244\">\u096b\u2013\u0967\u0966 \u0932\u093e\u0916 \u0915\u092e\u093e\u0908 \u0915\u0930\u0923\u093e\u0930\u0947 \u0915\u0930\u0926\u093e\u0924\u0947 <strong data-start=\"1218\" data-end=\"1242\">\u0969 \u0935\u0930\u094d\u0937\u093e\u0902\u0924 \u0969 \u092a\u091f \u0935\u093e\u0922\u0932\u0947<\/strong><\/h5>\n<\/li>\n<li data-start=\"1245\" data-end=\"1291\">\n<h5 data-start=\"1247\" data-end=\"1291\">\u092e\u0927\u094d\u092f\u092e\u0935\u0930\u094d\u0917\u0940\u092f\u093e\u0902\u091a\u094d\u092f\u093e \u0909\u0924\u094d\u092a\u0928\u094d\u0928\u093e\u0924 \u0935\u093e\u0922 \u0926\u093f\u0938\u0942\u0928 \u092f\u0947\u0924\u0947<\/h5>\n<\/li>\n<li data-start=\"1292\" data-end=\"1367\">\n<h5 data-start=\"1294\" data-end=\"1367\">\u0915\u0930 \u0935\u093f\u092d\u093e\u0917\u093e\u091a\u094d\u092f\u093e \u0921\u0947\u091f\u093e-\u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923\u093e\u092e\u0941\u0933\u0947 \u091a\u0942\u0915 \u091f\u093e\u0933\u0923\u0947, \u0915\u0930 \u0915\u092e\u0940 \u0926\u093e\u0916\u0935\u0923\u0947 \u091c\u0935\u0933-\u091c\u0935\u0933 \u0905\u0936\u0915\u094d\u092f<\/h5>\n<\/li>\n<\/ul>\n<h5 data-start=\"1369\" data-end=\"1518\">\u0906\u0930\u094d\u0925\u093f\u0915 \u0924\u091c\u094d\u091e\u093e\u0902\u091a\u094d\u092f\u093e \u092e\u0924\u0947, \u092d\u093e\u0930\u0924\u093e\u0924\u0940\u0932 <strong data-start=\"1401\" data-end=\"1465\">\u0935\u0947\u0924\u0928 \u0935\u093e\u0922, \u0928\u0935\u0940\u0928 \u0930\u094b\u091c\u0917\u093e\u0930, \u0938\u094d\u091f\u093e\u0930\u094d\u091f\u0905\u092a \u0907\u0915\u094b\u0938\u093f\u0938\u094d\u091f\u092e \u0906\u0923\u093f \u0911\u0928\u0932\u093e\u0907\u0928 \u092c\u093f\u091d\u0928\u0947\u0938<\/strong> \u092f\u093e\u092e\u0941\u0933\u0947 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0928\u093e\u0917\u0930\u093f\u0915\u093e\u0902\u091a\u0947 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0938\u094d\u0925\u093f\u0930\u092a\u0923\u0947 \u0935\u093e\u0922\u0924 \u0906\u0939\u0947.<\/h5>\n<h5 data-start=\"1525\" data-end=\"1566\"><strong data-start=\"1531\" data-end=\"1566\">ITR \u092b\u093e\u0907\u0932 \u0915\u0930\u0923\u093e\u0931\u094d\u092f\u093e\u0902\u092e\u0927\u094d\u092f\u0947 \u0935\u093e\u0922 \u0915\u093e?<\/strong><\/h5>\n<h5 data-start=\"1568\" data-end=\"1606\">\u2714 \u0921\u093f\u091c\u093f\u091f\u0932 \u092a\u0947\u092e\u0947\u0902\u091f\u094d\u0938\u091a\u0947 \u092a\u094d\u0930\u092e\u093e\u0923 \u0935\u093e\u0922\u0932\u0947<\/h5>\n<h5 data-start=\"1607\" data-end=\"1686\">\u092a\u0948\u0936\u093e\u091a\u093e \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u092c\u0901\u0915 \u0916\u093e\u0924\u094d\u092f\u093e\u0924 \u0928\u094b\u0902\u0926\u0932\u093e \u091c\u093e\u0924\u094b, \u0924\u094d\u092f\u093e\u092e\u0941\u0933\u0947 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0932\u092a\u0935\u0923\u0947 \u0915\u0920\u0940\u0923.<\/h5>\n<h5 data-start=\"1688\" data-end=\"1722\">\u2714 GST \u0906\u0923\u093f TDS\u092e\u0941\u0933\u0947 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0915\u0924\u093e<\/h5>\n<h5 data-start=\"1723\" data-end=\"1770\">\u0935\u094d\u092f\u0935\u0939\u093e\u0930\u093e\u0902\u091a\u093e \u0921\u093f\u091c\u093f\u091f\u0932 \u091f\u094d\u0930\u0947\u0932 \u0938\u0930\u0933 \u0915\u0930 \u0935\u093f\u092d\u093e\u0917\u093e\u0915\u0921\u0947 \u091c\u093e\u0924\u094b.<\/h5>\n<h5 data-start=\"1772\" data-end=\"1803\">\u2714 \u0928\u094b\u091f\u0940\u0938 \u0906\u0923\u093f \u0938\u094d\u0915\u094d\u0930\u0942\u091f\u0928\u0940 \u0935\u093e\u0922<\/h5>\n<h5 data-start=\"1804\" data-end=\"1870\">\u0915\u0930 \u0935\u093f\u092d\u093e\u0917 \u0905\u0927\u093f\u0915 \u091a\u094b\u0916 \u0924\u092a\u093e\u0938\u0923\u0940 \u0915\u0930\u0924 \u0905\u0938\u0932\u094d\u092f\u093e\u0928\u0947 \u091a\u0941\u0915\u0940\u091a\u0940 \u092e\u093e\u0939\u093f\u0924\u0940 \u0926\u0947\u0923\u0947 \u0927\u094b\u0915\u093e\u0926\u093e\u092f\u0915.<\/h5>\n<h5 data-start=\"1872\" data-end=\"1902\">\u2714 \u0928\u093e\u0917\u0930\u093f\u0915\u093e\u0902\u092e\u0927\u094d\u092f\u0947 \u091c\u093e\u0917\u0930\u0942\u0915\u0924\u093e<\/h5>\n<h5 data-start=\"1903\" data-end=\"1997\">ITR \u092d\u0930\u0932\u094d\u092f\u093e\u0928\u0947 \u0915\u0930\u094d\u091c, \u0935\u094d\u0939\u093f\u0938\u093e, \u0906\u0930\u094d\u0925\u093f\u0915 \u0915\u094d\u0930\u0947\u0921\u093f\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u0941\u0932\u092d \u0939\u094b\u0924 \u0905\u0938\u0932\u094d\u092f\u093e\u0928\u0947 \u0932\u094b\u0915 \u092f\u093e\u0915\u0921\u0947 \u0917\u093e\u0902\u092d\u0940\u0930\u094d\u092f\u093e\u0928\u0902 \u092a\u093e\u0939\u0924\u093e\u0924.<\/h5>\n<h5 data-start=\"2004\" data-end=\"2048\"><strong data-start=\"2012\" data-end=\"2048\">\u092d\u093e\u0930\u0924\u093e\u091a\u0940 \u0915\u0930 \u0938\u0902\u0938\u094d\u0915\u0943\u0924\u0940 \u0938\u0941\u0927\u093e\u0930\u0924\u0947 \u0906\u0939\u0947!<\/strong><\/h5>\n<h5 data-start=\"2050\" data-end=\"2078\">\u0915\u0930 \u0924\u091c\u094d\u091e\u093e\u0902\u091a\u0947 \u092e\u094d\u0939\u0923\u0923\u0947 \u0906\u0939\u0947 \u0915\u0940,<\/h5>\n<p data-start=\"2081\" data-end=\"2240\">\u201c\u092d\u093e\u0930\u0924 \u0906\u0924\u093e \u0915\u0945\u0936-\u0921\u094d\u0930\u093f\u0935\u094d\u0939\u0928 \u0907\u0915\u0949\u0928\u0949\u092e\u0940\u0939\u0942\u0928 \u0921\u093f\u091c\u093f\u091f\u0932, \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0915 \u0906\u0923\u093f \u0935\u0947\u0917\u093e\u0928\u0947 \u0935\u093e\u0922\u0923\u093e\u0930\u0940 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092c\u0928\u0924 \u0906\u0939\u0947. \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0935\u093e\u0922\u0923\u0947 \u0939\u0940 \u0906\u0930\u094d\u0925\u093f\u0915 \u091c\u092c\u093e\u092c\u0926\u093e\u0930\u0940\u091a\u0947 \u0938\u0915\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0932\u0915\u094d\u0937\u0923 \u0906\u0939\u0947.\u201d<\/p>\n<h5 data-start=\"2242\" data-end=\"2399\">\u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930\u0939\u0940 ITR \u092d\u0930\u0923\u094d\u092f\u093e\u091a\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0938\u0941\u0932\u092d \u0915\u0930\u0924 \u0906\u0939\u0947. \u0911\u0928\u0932\u093e\u0908\u0928 \u092a\u094b\u0930\u094d\u091f\u0932\u094d\u0938, \u092a\u094d\u0930\u0940-\u092b\u093f\u0932\u094d\u0921 \u092b\u0949\u0930\u094d\u092e\u094d\u0938, \u0935\u0947\u0917\u0935\u093e\u0928 \u0930\u093f\u092b\u0902\u0921 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u092f\u093e\u092e\u0941\u0933\u0947 \u0932\u094b\u0915\u093e\u0902\u091a\u093e \u0915\u0930 \u0935\u093f\u092d\u093e\u0917\u093e\u0935\u0930 \u0935\u093f\u0936\u094d\u0935\u093e\u0938 \u0935\u093e\u0922\u0932\u093e \u0906\u0939\u0947.<\/h5>\n<h5 data-start=\"2406\" data-end=\"2430\"><strong data-start=\"2412\" data-end=\"2430\">\u092f\u093e\u091a\u093e \u0905\u0930\u094d\u0925 \u0915\u093e\u092f?<\/strong><\/h5>\n<ul data-start=\"2432\" data-end=\"2553\">\n<li data-start=\"2432\" data-end=\"2462\">\n<h5 data-start=\"2434\" data-end=\"2462\">\u092e\u0927\u094d\u092f\u092e\u0935\u0930\u094d\u0917 \u0905\u0927\u093f\u0915 \u0938\u0915\u094d\u0937\u092e \u0939\u094b\u0924\u094b\u092f<\/h5>\n<\/li>\n<li data-start=\"2463\" data-end=\"2508\">\n<h5 data-start=\"2465\" data-end=\"2508\">\u0926\u0947\u0936\u093e\u091a\u0940 \u0906\u0930\u094d\u0925\u093f\u0915 \u0935\u093e\u0922 \u092e\u091c\u092c\u0942\u0924 \u0906\u0927\u093e\u0930\u093e\u0935\u0930 \u0909\u092d\u0940 \u0939\u094b\u0924\u0947\u092f<\/h5>\n<\/li>\n<li data-start=\"2509\" data-end=\"2553\">\n<h5 data-start=\"2511\" data-end=\"2553\">\u0915\u0930\u0930\u0942\u092a\u0940 \u092e\u0939\u0938\u0941\u0932\u093e\u0924 \u0935\u093e\u0922 \u0939\u094b\u090a\u0928 \u0935\u093f\u0915\u093e\u0938\u0915\u093e\u092e\u093e\u0902\u0928\u093e \u0917\u0924\u0940<\/h5>\n<\/li>\n<\/ul>\n<h5 data-start=\"2555\" data-end=\"2682\">\u092d\u093e\u0930\u0924 \u091c\u0917\u093e\u0924\u0940\u0932 \u0938\u0930\u094d\u0935\u093e\u0927\u093f\u0915 \u0935\u0947\u0917\u093e\u0928\u0947 \u0935\u093e\u0922\u0923\u093e\u0931\u094d\u092f\u093e \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e\u0902\u092e\u0927\u094d\u092f\u0947 \u0906\u0918\u093e\u0921\u0940\u0935\u0930 \u0906\u0939\u0947, \u0906\u0923\u093f \u0935\u093e\u0922\u0932\u0947\u0932\u094d\u092f\u093e \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092f\u093e\u091a\u093e \u0920\u094b\u0938 \u092a\u0941\u0930\u093e\u0935\u093e \u0926\u0947\u0924 \u0906\u0939\u0947.<\/h5>\n<h5 data-start=\"2689\" data-end=\"2707\"><\/h5>\n<h5 data-start=\"2709\" data-end=\"2915\"><\/h5>\n","protected":false},"excerpt":{"rendered":"<p>\u0926\u0947\u0936\u093e\u0924\u0940\u0932 \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u093e \u0938\u094d\u0924\u0930 \u091d\u092a\u093e\u091f\u094d\u092f\u093e\u0928\u0947 \u0935\u093e\u0922\u0924 \u0905\u0938\u0932\u094d\u092f\u093e\u091a\u0947 \u0906\u0915\u0921\u0947\u0935\u093e\u0930\u0940\u0924\u0942\u0928 \u0938\u094d\u092a\u0937\u094d\u091f \u0939\u094b\u0924 \u0906\u0939\u0947. \u0917\u0947\u0932\u094d\u092f\u093e \u0969 \u0935\u0930\u094d\u0937\u093e\u0902\u0924 \u096b \u0924\u0947 \u0967\u0966 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0915\u092e\u093e\u0935\u0923\u093e\u0931\u094d\u092f\u093e \u0915\u0930\u0926\u093e\u0924\u094d\u092f\u093e\u0902\u091a\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0924\u092c\u094d\u092c\u0932 \u0924\u0940\u0928 \u092a\u091f\u0940\u0928\u0902 \u0935\u093e\u0922\u0932\u0940 \u0906\u0939\u0947. \u0906\u0930\u094d\u0925\u093f\u0915 \u0936\u093f\u0938\u094d\u0924, \u0921\u093f\u091c\u093f\u091f\u0932 \u092a\u0947\u092e\u0947\u0902\u091f\u094d\u0938, \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0915 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u0906\u0923\u093f \u0915\u0921\u0915 \u0928\u093f\u092f\u092e\u093e\u0902\u092e\u0941\u0933\u0947 \u0928\u093e\u0917\u0930\u093f\u0915 \u0906\u0924\u093e \u0906\u092a\u0932\u0940 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u092e\u093e\u0939\u093f\u0924\u0940 \u092a\u094d\u0930\u093e\u092e\u093e\u0923\u093f\u0915\u092a\u0923\u0947 \u0928\u094b\u0902\u0926\u0935\u0924 \u0906\u0939\u0947\u0924. \u092f\u0902\u0926\u093e \u0930\u0947\u0915\u0949\u0930\u094d\u0921 \u0967\u0966 \u0915\u094b\u091f\u0940 \u0932\u094b\u0915 \u0907\u0928\u0915\u092e \u091f\u0945\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 (ITR) \u092d\u0930\u0923\u094d\u092f\u093e\u091a\u094d\u092f\u093e \u0924\u092f\u093e\u0930\u0940\u0924 \u0905\u0938\u0932\u094d\u092f\u093e\u091a\u0902 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