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(2) 'fi1 lg 1 lj 1 <I 1 6'1 ..
20 qTftjm nlli" 20 qTftjm ~ 6Tfuq, ol'll 60 qTftjm n<'I> 60 qTftjm "ij 31fqq; ol'll 1 oo qTftjm nlli" (<i\) 6Af>l'f'!""' °ij mfu<l 111: 31f<ITTi\,, tt14f<i41 if; f-Mf'lfo'fi{Uf %u ~ 'R 31f>rofi«I qi\ -;;JR qf<'i\ ,mfuf<l; ~ qi\ 'J1lA1 6G 1$1, f;mif ~ ~ i, %°!! fl, f1f~ild 'lTaJR 1(1: "ij; "!ITTl1I@ "ij;
.6!:[m{ qi\~- f+qfqfoq;{Uf ~ -;;JR <I@ f<lf"fil f,.fq,ij "ij; full "!ITT!11@((1: A"\'! m'"1t qi\ 6f:!m{.
m,ft :- .
.! m{OIT f<lf"fil WWi "ij; full <l1o\R 1(1: <Iii "!ITTl1I@ ~ ~ ~· ~ ~ 'fi 1 lg 1 lj 1 cl 1 s1
(1) (2} (3) (4) (5) (6) (7) 10% 12.5% 15% 17.5% 20%
12.5% 15% 17.5% 20% 25% (ffi'I) ~ ~ fcr'lira, ~ -i:ir.FIT i/ f<,fu-a ~ ~ 'WI "ij; ~ if 'lIBl<R "ij; m>l mfuo M 1T<!l i <ii d1'I Fl'l'I 7 (<ii) "ij;. ~ "llq1j "ij; ~ 'R o<'11$! 3,:!'I@ ii; f➔4f'lfn<6(Uf "ij; full <l1o\R 1(1: °ij ~ 'fi 1 iii" full 1%, WI:~ lg 1 "ij; full 2%, ~ '1 1 iii" full 5%, ~ c1 1 iii" full 7% ol'll ~ s 1 "ij; full 10% amifut; ~ ammfiRI qi\~- <!'I "!l'fil:1m if 'lffii ~ aifif<"l'fi l\l;I q;1 ~ 'fi«ll t ~ 'R 6G 1$! t- full amifut; ~ an>rofi«I '!@qi\~- , IJ ti • (' . ' 380 (3)
(8) ilgtjf01<.1I 'lcr-TT ~ l!ll@ ii 3lfqufuj <liT ofR <iTffi ~ urn <J;I fqf1¥i'M ~ fc!f.lfim $1 ~ 3ITTlR 'Ii:~~ TJ1l ~ ~ 3ITTlR 1R f~"11:!BH mi ""1l'lT.
-.muit ~ ~q;i wiwi:.tr. fc!f.lfim $1 q;i ~ 3lfqufuj <liT ofR qfffi ~ ~
(1) (2) (3) (4) (5) ,.
" 1 60 qiftjmtl"t, $1 4% f14f'Jfa<!i{O[ ~ o[R qj<'l1«'l<li'm'l%l!.
2.
" 2 60 cfl!,fw: ft 3TI"F!> 5% • <I'll! 1 00 cfl!,fw: ""'·
3.
" 3 100 cfl!,fw: ft 3TI"F!> 10% <I'll! 200 cfl!,fw: ""'·
4. "4 200 cfl!,fw: ft 3TI"F!> 20%
6. ~ ~ ~ R<lf'l@ifi(OI <>,7" '!1ra;m .
(1) mf~, f14f.lfil<li\O[ %l! ~ T-f mf"l¥f Fl'!iffi ~ ~ 'R f<lsm: <li1'T!, "It· 1-4-1991 ~ ~ <1"11 A"!1! 3 ( 1) ii 3lfmjf,rn ~ ~ 'l'I ~ ii 311\l 'ITT. mf'liliffi dG ~ ~. ~ mf"l¥!
fciq;m ~ <!iT qfU 7 ~~QT~~ f1'lf'l@<li{O[ 4i' ~ ~ 1<1'11 ~ m-"~" ii 1!)'l\' ~ "ftm:r ;,rm ffl. "ftm=r, <l'lrn'lf<'.l, ~ TT;-! ~ 'lffifl. ;,rm mi ~- . .
( 2 ) ,rrf~ 3lftlf.r:ri:! <liT qiu 6 ( 1 ) ( ~) ~ 3l"IT'! <!'lrn'lf<'.l m\=! f<::m:I ~ 'lffifl >!'-life@ ~ 'llfu! ffl.
mf'liliffi &m ~ ~ m-''<IT'l" ii ;,rm mi~- ( 3 i ol<l ~ ii urn of'IT m ~ R'm9<I ii w'lililU ft 3l:JU>! mr lJ<IT m. "" mf'liliffi ~ ~ urn <l>1 ~ <JR WlR ~ lf 'j'IBR tg ~ ;,rm -,.;i: ffl;TTJ, ~ ~ <liT urn WlR mt <I'll! WlR Wl'I 3TIITh'! "'' <1<ict.;l'l mt <1'11111'.J'l ~ 1!)'n "ITT! 'l'I mt ~ 3lRlll f1i;w. 1J.'f; qq <liT ar<lfq ~ ~~mt. ~ ft WII\Ul -..n;;i 10% <liT ~ ft 11'llful mr ~. · ( 4) <!R mf~ <J;I <li lll! °ITT ~ :l<li"'1 3lftlf.r:ri:! <liT qfU 7 ~ m<t>TAT ~ 3l"IT'I f1'lf'lfa<li{u[ 4i' "W'l 'leff 'll'll lJ<IT t. '!IT ~ TT{ 3f11mPTT ii f<l;m 3l1'lfu "' ~ m ~ ~ ~ ,i;i ~ fu«I ~ '-W'I t m ~ ~ ffl <I'll! ~ <li1 ~ <Ill@ ~ f.!mfur m-<JR ii ~ ~ ~-
7. f-l<lf'l@ifi{OI ~ 1Jlll1JT-lr,f ,rrfqq;m 'l'R ~ 'Ira ft ~ 't ~ ~&TU.,! f.rltjj <liT ;Jlqeyf3TI <J;I 3ljsiiiH "'' Wl! lJ<IT 't, <I'll! A"!1! 6 ~ 3l'WI f.!'lfml ~ mi of'IT -,.;i: <!.I iw t oo1 ~ f.r!ilt@ fc!q;m ,i;i 'ffilT ~ ~ <i;t 11m oo 3l1R ~l\i{ ~ ~ ~ "ffi'l m-1ll'if ij mf'l'f(I Fl'!iffi ~ f.i<lf'lfa<li{O[ q;j WlfUT-11'! "f1U ffl.
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0'1°1lil•I~ ~ (i•<Ni<'I ~ '11'! ft <I'll! ->ll~WffeH, ftm;m.~.
• 380 (4) msr<I, fiR:!T ""f1~~fJ"""'.:if;"-a<f>-<-01 ~lfl!<!im if, ~ IDU ~ Tl'ltift an~ if;tift ~ ii;, 3Rf'f.l'fi[ ~ it, f.Mf'l@ifi'(O/ tu thtttl'ley ~ FFfilU if;
"'"f1~~11~'-lf<"-a'fi-<-01 an'"lR'I'!, 2002 <lit mu s if; m<!"lf'O if; 3!>TR, ~, ~ ~ JRw1 <g/f/ t if .mf~ fqq;m if; ~.
mtaA n'-ll ffl if; m>i f1'-1/j\iR S!Hif>Rl JRw1 q;ujT °t-
1. ~"<!i1"'!T'I
2. ~ -tj.j,i\ ~
3. 'lfil "ifi1 flmor, ~ 111ffl, "'flR R'ffl ~.
~ ~. ~ "'i.romu "'i.
4. <I'll .mf'f.l'fi[ ~. ~ ~/'l<R fcr-om:r i( \i fai kM % n'-ll <'iaJ'll 3Til!ifim IDU ~ % <lR
(1) ~3!$1~
(2) · 3!$1 fcRi'fi" "ifi1 ~ cit
5. <I'll 3Rf~ ~ faro 3T:f'1)"0 if; f.llml 't_ 'fl 3!js!i'-li<l>c4 if ~ if; flMm i :- .
(1.l;<!i) ffl W'fl ~ (~) ~1$1 3fj'l'ffi (<IA) 'l-m>l i( 'lfuRR