. - -- -- - -~- 380 (<TT'!) '' f1'-lf.-tfoifi{UI WTT1J!--q,f" ,l 3-if'lffi! 't_ mf~ &fU ~ qi] fufu@ ij oTlU ~. f.smil ~ "i/if'-@ fll;'I! "1Tll;ll fin" m;m 3"'! 3-l'!f~ ,ITT w "1Tll;ll.
(2) ~ il'll 3-lf~ "ifil, -;;it .'I A'llTT ij 'lR'-iIT'IB ,ITT 't_ <!ITT 31,j m,Jl, -;;it \h1l>:-l'I~ 3-l'TT~ f<f<i;m "ifiJ f14fqfoifi,{UI 3-lfllf.lwl, 2002 ij <-14:J~fllct t'.
3. f.t<lfqfit~<•1 ~ ~ . _ ( 1) 3-lfllf.lwl <ITT Ifill 5 % fflm'lf ii, 3!:Js!R, ~ o!ffil1 3-i'TT~ fclarirn ii, f1'-lf'l@ifi{Uj ~l!, "\T"'-1 ~ 1:1U 3-lf~ f0f<fi <l 90 K-1 ii; '%R mf~ <ITT ~-ll;'f> ii 3!1'W! ffl. f<roq ~ ij mf~ ~ 3!fuftm <f'f'-l-m,JT 30 K-1 Qil, ofif1 "f!%in.
(2) ~ <f<r'-l il'll <'lf'I, ollTT R'-lf'lfaifi{OI ~@((~ml! fll;'I! "1Tll;ll, mftTifim 1:1U 3-lf~ fi/;,n ol11l:11, . .
4. M<l~@~\Uj -a; ~ ( 1) -inf~ flom 3-l'!f~ m;m % f1Yf<1f©a flwi'i <f;1 f.l<lf'-lfai!i<•1 "iii\ "f!%in, 3!'1TT!. : (ll;'f>) ffl ~ =
(2) "PR o'll lJTl1 ITT'll ffl'lJTT 1:lU ~ 3-lf'Pmfi ij flom ~ ij '!f<t <11 W<'I 'RR ij ~ 71'l 3-l'TT~ f<f<l;m "i/il f1'-lf'1@ifi(OI f<l;m tj\ ~ ij ,ITT fll;'I! ~- s. mfur q;r fumur c 1 l flom ~ 'l< mirofira -m clWTT mw.;;, urn 'ITT f.lmful ~ -11; "lT'!1oR -11; @I!, 3-l'!fw.pi m;m "ifil ~clql{ ifloll{ 'F'I mr~ 1:1U mo fll;'I! iffiTT1 afl"\ ~ m~ ~"tr <!ft ~ ~"tr -11; ~ i:f ~ fll;'I!
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(2) -.irom: <::i: <ITT 1l1'Rl ,mi~ 'jp'l 'F'I, f.mfur o1l'l ,mi~ 1$1, il'll ~ o!l'l ,mi~ ii; 3!1"lR 'l< <ITT ~- 3!o: ifloll{ <::i: <ITT 1JURl f1'1J:J\-IR .<aft ~ :- m;m o1l'l <!ft 1JURl 3!ffiClm ~ 71'l ~ <IT 3-l'!f~ m;m -11; f.i'-lf'l@ifi<"• ~ "ifil"{U1 ~ m oJR qf('\ m;m "ifil<if <ITT <'flTIB ii; 3!Tm{ 'l< <ITT ~- ( 3) . -J!l, iii- ifloll{-"'F'! o'll f.mfur "-l>! "ifil 3!Tifi<'R, 'UliIT'I ~ 3-lfllf.lwl, 1899 iii- 3lj\-lR o'll ~ 3!>fi.!
<A "'F'! •-ll'i~¥[i/i ~ "ifil "Rf'lT "1A1 afl"\ "3"'l'lil 'fffill.-l"T f.r,rq, 2000" iii- 3lj\-lR \TT fll;'I! ~- ( 4) mf~. M'ITT 1$1 %@1< ~ %f( mo ifloll{ ~ o1fl1lq, <"I ,1 ~ wwm: ,:r,n ii~ ffl afl"\ feTT'ITT ar,ii iii- @I( f,r,i-f"l'i! ifloll{ G\ qi] i:JAf.ft '&RT ~ <fiW'rn.
(5) ( ll;'f>) o!ffil;1@ )i'q,{UJ ij ~ -um f.lmful ~ iii- "lT'!1oR <l, ~ m;m qi] ~ "lT'!1oR o'lT ~ <!ft Wl! ii 3Wl1m<I o'll m 3Wl1m<I mfu ~ ~ ii mo fll;'I! iffiTTI.
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(6) (~) (c!R) ('i!R) ( 1l;'I,) 380 (I) ~ W'lfu, on ~ wim * ~ "# mft@ <lit ~ m, ill!!! f.;mq;J ~ '1ft 3ffqffi * ftRt iIT WI t, ~ ~ W'lfu ~ ';iITQ,lTT.
fw! s ii;- "31lR1lll s ii;- ls"5 (~) ii~ >l"ITTR <lit ~ <>Pl >l"ITTR it;- @11, filchfoa ~"lfit<li ft, 311,0414 ~"lfo4i iht<.•ll(t,il.
:srcwi; ~ ii '¥" fflmo 1$1 ii;- ffl<.'I ii;- 311tm 'R <Ille f<'lf1f?l-i1a ~ olT'll'1l 3l'IR!_ ~ 'lf'f'! ii;- 3lf~ ill!!! 3Rf~ ~ "# mft@ 1$1 <U"lT 'ihT ~ ii;- om: '1ft ~ "chi filf1N4 ill,,n~.
3TTcITTTT4 ~"If-a~ 4i' ~ ~ ii ~ 'Urn <lit 1'JUA1 ~ "tj,Jfu ii;- <'allft13lfwil'rltfilf1'lldl q;) 3Rf~ Fl'liRI it;- 1$1 ~ 311tm 'R "il'R 'lfqtjf if ~ fil,,n ~. ';iJ'ffi f<I; w:i eITTUT1 ii~ t :- m{Uft ~ ii;- ,;rq7f ~ Fl'liRI 'ihl 1$1
(2) (3) H "q;"" 60 ~ il"ih "-rs" 60 wri:10: "# 3lf'!'n ill!!! 100 wfi:ilci: il"ih '"'TT'' 100 ~ "# 3lf'!'n ill!!! 200 ~ il"ih H"Ef If 200 ~ "# 3lf'!'n (~) 3l"IT"T'f<l "'11 <l mfua "tj,Jfu ii;- f14f,:Jfdcfi\OI ~g 3lf~ i8 c!lffi ~ 'Urn <liT '!Jl)AT -a.!
1$1, f;;rw'i' W'lfu wra t, ~ f.!'I:@ 'iTTo!R <:< it;- '!ml'IRI ii;- 311•m 'R q;) ~- F14Mfdifi\01 ~ off.\ ~ fclf,r,;i fc!q-,j'j ii;-~ ~ 1ml'ffil <:< W'l m<1'ft ii <ii ~ t :- m{Uft ~ "'"ii"
(2) (6) ffl <affi ~ 4% 5% 10% 20% · <R'!1$1 3lJ'lTd (c!R) 6% 7% 12% 22.5% ~ 3Rf~ Fl'liRI, Fl'liRI ~ if ~ ~ ~ 'W1 it;-~ ii 'lft<rcf'I it;- m .. filihf@ ~T(<!T tmTifwl 6*ls"5 <~) * ~~V<fll* ~1R<R'!1$131J'U<1* f14f'lfoch\01 ~ fu{t 'iTTo!R ~"#"ch~ ii;"~ 1%, ~ ~ * fu{t 2%, 71 ~ ii;- fu{t 5% ill!!! 'I ~ * fu(t 10% 3lfufur; 'il1fu! 3lf~ <lit ;;mM\. T-1 ~ if "!\TT ~ ~'hf<"lih 1$1 <lit '&fcW.ll 'ih«fl t ~ 'R -a.! 1$1 ~ fu(t 3lfufur; 'il1fu! 3lf>rofl«r "Im <lit ;;mM\.
, 380 (2)
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