EHPEHPDPF çpPOLsPFËP: mPF``unPL dPLAgPO kPPAWvPFA E`kPPCUF kPPTPA - pPOLHPY 2

1mPF pPOLHPYrP ulPKPA pPOL``uwxPF aApPOLnPLA``udPLrP E`kPPCUF ulPA``ukPPrP BPOA``ulPA ulP``ugPO``uCPF ujPL``unPL aArP ePkPP pPOLHPY ulPKPArP sPFAhPFsPF aArP wvPOðsPFAhPF upPOL``u`bPLE`CPF | tPOAvhPF aAHPArP ePkPPWvUF kPPlPmPF DPFrPE`CPF | yPA E`lP``uKPE`CPF HPA ePHPArP yPA E`lPKPE`CPF usPFgOU``ulPA a``unPLkPP u¾PP``uÀeOL` SFUDFUvhPF rPE`sPFkPPtPOA mPF``unPL hPF``utPO pPOLA``u`rP E`kPPÙUO aAmPFArP E`nPL``ujPLrP kPPA``uCPF ePgOU``ulPA aAmPFArP E`nPL``ujPLrP jPLQHPnPL``ukPP sFUÓOdPrP kPPrP``utPO pPOLTP udPLEKP``u`bPL``uCPF | E`kPPCUF pPOLAVPF``ukPPrP mPFÙPOHPz uTP``ukPP ujPL``unPL BPOAlP lPAgPO``ulPA uyP tPOA``udPLrP mPF``unPLoPF ePgOU``ulPA dPLAgPO ukPP``uWvPF``uCPF |
ePWvPFA DPF``u`rP E`nPL``ulP KLUHP uHPESPF hPF``u`bPL yPA``uHP uyP yPArPA ePvhPF ulPKPA pPOLwxPF``uHPnPL - tPOArPA sPFHPAvhPF aA``ugPOrP ulPKPA pPOL``uwxPF``uCPFnPL | tPOAvhPF mFUKPHPÓ÷Pì``utPO aArP ePkPPHPArP ePkPPWvUF HPE`lP uyP aAE`mPF çpPOLAbPL 70 CUFÿvhPF CUFÿvhPF | E`kPPÙUO ukPPATPA uTP``ukPP jPLAE`nPL nPLA ePvhPF uCPFÿwxPFA uCPFÿwxPFA mPF``unPL dPLAgPO kPPAWvPFA kPPTPAgOU``ulPA ulPKPArP ePkPPWvPFA tPOAEgPOdPL eP``usPF``uCPF | tPOAvhPF JUFE`lPrP HPAE`kPP rPsPFdPL KPAE`lP nPLA kPP``u`rP SPFAE`ÙPO pPOLAE`©CPF nPLA | tPOAvhPF ePvhPF 2 bPL pPOLHPY |

1) SFUrPq kPPrPE`CPF ePkPPWvPFA aE`tPO sPFADPFArPNP E`hPFÓOdPQ E`sPF``unPLmPFArP ePkPPWvPFA kPPTPA uTP``ukPP | E`sPF``unPLmPFAWvPFArP nPLAmPF gOUlPAmPF| HPAjPLA``u`rP uçpPOLmPF aArP mPFArPAmPFAE`rP E`nPL``u`bPL HPhUF sPFMKPzkPP uyP DPFrP``unPLrP E`hPFÓOdPQ CPFE`HP cPF``ulP - ePWvPFA tPOArP vhPF ePkPPE`WvPF | ePkPP sPFmPFAjPL``usPFHPQ - uyP pPOL``u`rPrP sPFHP E`HPpPOL``udPL jPLQHPnPL E`HPpPOLnÔP kPP``u`rP - ePWvPFA tPOArP vhPF ePkPPWvPFA wvPOEÀoPLÝ| tPOA``ukPP E`hPF``u`rPA çpPOLSLÔP kPP``u`rP - ukPPnPL usPF ePtPO JUFÿE`kPP E`nPL``u`bPL sPFkPP``ulPrP E`HPpPOL``udPL sPFAhPFAyPz kPPrP``utPO ucPFêPLA kPP``u`rP | ePvhPF sPFmPFAjPL``usPFHPQrP wvPOÀoP`LrP aAmPFArP mPF``unPL E`HP``uSPFXP BPOA``uHP dPLAgPO ukPP``uWvPF``uCPF | usPF HP``ulP - aAE`mPF anPLz kPPAwvPO``ukPP sPFAhPFAyPz kPPrPArP jPL``unPLz ePWvPFA kPPE`rP nPLA - kPPE`rP yPA``utPO aArPESPFrP sPFAmPF``unPL dPLAÿwxPFA``ulP E`nPL``ujPL``ukPP udPL``uKP lPµPLA nPLA pPOLAvhPF| aArPESPFrP sPFAmPF``unPL SFUDFU E`nPL``ujPL aArP E`nPL``ujPrPLvhPF çpPOLE`tPOE`HPÈ÷P - usPFKPA``unPL ukPPA``unPLA ajULhPFAtPO cPF``ulP nPLA| mPFE`NP mFUÀoPLÝ a``unPLkPP sPFmPFbPL sPFHP uTP``ukPP açpPOLtPOzAESPFtPO jPLAbPLgPOA``utPO pPOLAoPFbPLA uyP``utPO pPOLA``u`rP - SFUDFU uSPFAnPLArP kPPAnPL HPA udPLKPArP ucPFAKP dPLrPkPPArP - ePWvPFA tPOArPvhPF ePkPPWvPFA çpPOLmPFANP |

2) ePHPArP ePkPPWvPFA nPLAmPFkPPrPA HPAMlPA E`sPF``unPLmPFArP uTP``ukPP ePkPPWvPFA kPPTPA E`lPKPE`CPF| E`sPF``unPLmPFArP nPLAmPF aÙPOhPFQnPL | ePkPP ãO÷PAmPFQ aArP ãFíPLQ E`HP``uSPFXP ukPPA``unPLA kPPArP``uNP aAlPAdPLA hPF``u`bPL ugPO``uCPF - E`kPPÙUO dLUjPLnPL dLUjPL``unPLrP mPF``unPLrP KLUHP kPPA``uCPF | ãO÷PAmPFQrP jPLÓOLÉPE`dPL``unPL ãFíPLQ ePkPPWvPFA wvPOpPOLhPFArP E`dPL``u`bPL tPOA``utPO yPA ulP``uKP tPOA usPFWvPFA eP``ukPPHPA``u`rP E`VPFkPP E`VPFkPP mPF``unPL unPLvhPF - E`kPPÙUO kPPTPAWvPFA hPF``u©CPF - 'yPtPO kPPA``uCPF aAsPF - yPtPO JPFApPOLsPFA hPF``u`bPL yPAoPF - yPtPO dLZrP yPAoPF tPOtPO ãPOpPOLêPL hPF``u`bPL oPF``uVPFA'| aAE`mPF aAmPFArP jPLQHP``unPL ePWvPFA E`HP``uSPFXP BPOA``uHP anFUBPOHP kPP``u`rPE`CPF a``unPLkPP sPFmPFbPL - mPF``unPL hPFbPL aApPOLnPLArP ukPPwvPO ukPPwvPO kPPTPnPL ePWvPFA anFUBPOHP kPP``u`rP``uCPFnPL |

3) E`HPKPzAtPO ulPKPkPP cPFANPkPPz usPFnPL ePrP 'SFUDFU kPPTPA' mPF``unPL hPFbPL a``unPL``ukPPvhPF pPOL``uwxPF``uCPFnPL | aA``umPFE`rPkPPArP HPAÊPFAE`lP - yPArPA cPFANPkPPz usPFnPL ePrP BPOAXPA``utPO vhPFËPE`lP - tPOA``udPLrP jPLQHPnPL sPFATPQ rP cPFAE`hPFdPLArP ePkPPWvPFA fPOdPLY ulPKPkPP E`dPL``u`bPL``uCPFnPL | ePWvPFA ePkPPWvUF HPwxPF - E`kPPÙUO uCPFAWvPF kPPrP``utPO ugPO``ulP rPsPFBPOËP hPF``uHP | tPOAvhPF sPFHPWvPFAvhPF E`lPKPE`CPF| tPOA``udPLrP mPF``unPLrP mPFtPO pPOLAÀeOL`Q``ukPP hPF``utPO hPF``uHP " 40 pPOLA``usPFYÓFWvPF HPAËPAlPQ, 20 pPOLA``usPFYÓFWvPF vhPFM``u`rPjPL , 15 pPOLA``usPFYÓFWvPF BPOArPtPOQbPL , 5 pPOLA``usPFYÓFWvPF aA``umPFE`rPkPPAnPL|" ePWvPFA ulPKPkPP E`HPSPFdPL BPOA``uHP oPF HUE`JPF``u`bPL``uCPFnPL | "``umPF``u`bPLE`WvPF``ukPP ãO÷PBPOA``uHP , ESPF¾PPA dPLQ¾PPA utPO , kPPAlPcPFA``u`rP "HPAËPAlPQ" hPF``utPOvhPF hPF``uHP| aTPYAð usPF nPL`çLmLP hPF``uHP , lPAjULkPP TPAkPP``uHP , uHPhPFAbPLApPOLnPLA kPPrP``uHP nPLA , ePEgPO``u`bPL eP``usPF kPPTPA HPlP``uHP nPLA , E`nPL``ujPLrP uTP``ukPP uWvPFE`lP``ufPOA``unPL kPPrP``uHP nPLA , aAçLgPFhPF udPLKPA``uHP nPLA| rPAmPFAbPLNP mPFhPFABPOArPtPO tPOArP pPOLwxPFA TPAkPPA cPFAvhPF, rPE`HP VPFAkFUO``u`rPrP kPPE`HPtPOA TPAkPPA cPFAvhPF mFUKPëPO ePHPM rPHPQÓLçLdPL sPFËPQtPO kPPÛPOëPO| " pPOL``u`rP aAHPArP E`lP``uKP``uCPFnPL "aTPcPF umPF``u`bPLE`WvPF``ukPP hPF``utPO hPF``uHP ãPFÉPAWvPFY , cPFAlPcPFlP``unPL , uHPSPF HPA``usPF , kPPTPA HPAtPOYAbPL ; E`HPE`lPE`tPO azAkPP``usPF×FWvPF eP sPFhPFjPL BPOA``uHP vhPFM``u`rPE`jPL HPlP``utPO hPF``uHP , pPOLE`åcPF``umPFrP pPOLpPOL E`mPFwvPOE`jPLkPP jPLAnPL``utPO hPF``uHP , nPLAcPF jPLAnPL``ulP aArPoPF BPOA``ulPA| Picasso-rP CPFE`HP udPL``uKP kPPzAHPlPA mFUKP kPP``u`rP dPLAÿE`wxPF``u`bPL TPAkPP``uHP nPLA" | tPOArP oPFpPOLrP "tPOA``ukPP mPFA``uCPFrP uJPFAlP cPF©LcPFE`wxPF lPAwvPO E`cPFME`wxPF rPAÿDPF``utPO jPLAnPL``utPO hPF``uHP aAHPArP sPF``uËP sPF``uËP turkey, steak, bar-b-q ePHPM E`cPF``ukPPnPL u`rPAãOFWvPF | "
usPFAnPLArP pPOLATPrP HPAE`WvPF kPPTPAWvPFA SFU``unPLE`CPFlPAmPF - ePWvPFA pPOL``uwxPF tPOArP yPTPATPY mPFA``unPL HUJPFlPAmPF |

4) aA``ugPOrP pPOL``uHPY E`lP``uKPE`CPFlPAmPF, GFUmPF aArP EKP``udPL pPOLAoPFbPLArP mPFtPO çpPOLkFÖOE`tPOrP kPPA``uCPF eP``ulP aAmPFArP gPOAnPL pPOLAbPL| tPOKPnPL sPFËPQ``udPLrP oPFpPOLrP atPOzAcPFArP nPLA kPP``u`rP aAE`mPF dLZ``u`rP EgPO``u`bPL gPOAnPL kPPE`rP| E`nPL``ujPLrP gPOA``unPLrP sFUrP aArP gPOlPArP mPFDFUE`rPmPFArP sPFmPFzkPP ¸PPAnPL uyP kPPTPA uTP``ukPP hPF``u`bPLE`CPFlP - usPFWvPFAvhPF ePKPnPL E`lPKPE`CPF|
aAmPFArP kPP``ulPjPL jPLQHP``unPL ePkPP HPÓ÷Uì aArP tPOArP dPLAdPLArP pPOLE`rPE`cPFtPO``udPLrP sPFA``uTP E`hPFmPFAcPFlP uHPwxPFA``utPO EgPO``u`bPLE`CPFlPAmPF| aAmPFA``udPLrP dPL``ulP dLU jPLnPL mPFE`hPFlPA aDPFzAEpPOLkPPA E`CPF``ulPnPL | tPOA``udPLrP ePkPPjPLnPL aHPsPF``u`rPrP udPLArP ugPOAwxPFA``utPO| aAmPFrPA E`rPsPFABPOY HPAsPF eP GFUrPtPOAmPF| aAE`mPF aArP aAmPFArP HPÓ÷Uì HPAsPF cPFAlU hPF``ulPvhPF gPOAnPL SFUrPq kPPrPtPOAmPF| uHPESPFrPBPOAgPO vhPF rPHPQÓLçLdPL sPFËPQtPO|
E`fPO``u`rP aAsPFArP pPOL``u`rP usPFvhPF dLU jPLnPL mPFE`hPFlPA aDPFzAEpPOLkPPA aAmPFA``udPLrP ePkPPE`dPLnPL uKP``utPO wPOAkPP``ulPnPL| KLUHP BPOA``ulPA uKPlPAmPF - a``unPLkPP pPOLdPL aArP dPLArPqNP uWvPFãOFWvPF| aAsPFArP aA``ugPO tPOA``udPLrP mPF``uDPFz E`yPE`nPL HPwxPF - E`tPOE`nPL HPlP``ulPnPL "E`HPjPLnPL - utPOAmPFrPA sPFA``uTP TPAkPPA``utPO uHPE`wxPF``u`bPL KLUHP aAnPLÓOdP upPOL``u`bPLE`CPF| SFUDFU E`fPO``u`rP eP``usPF ePkPPWvPFA mFUE`ãFFkPPlP eP pPOL``uwxPFE`CPF| aAE`mPF rPHPQÓLçLdPL sPFËPQtPO KLUHP BPOA``ulPAHPAE`sPF | E`kPPÙUO ePHPArP E`fPO``u`rP gPOAnPL uSPFAnPLA HPÓ÷Pì kPPrP``utPO HPADPFz hPF``u`bPLE`CPF| sFUE`cPFÀeOL`A E`mPFÀeOL` , kPPE`NPkPPA - yPArP vhPF gPOAnPL SFUE`nPL - mPF``unPL hPFbPL BUOlP sFU``u`rP gPOAvhPF``uCPF " | aApPOLnPLArPAvhPF HPlUnPL - ePrP pPOL``u`rP gPOAnPL upPOL``ulP dLZ``u`rP EgPO``u`bPL ePkPPA gPOAnPL kPPrPA CPFAwxPFA E`kPP wvPOpPOLAbPL ???

5) vhPFEÑPE`nPLbPLAE`rPM pPOLAsPF kPPrPArP pPOL``u`rP aAmPFArP E`HP``ulPtPO EgPO``u`bPL wvPO©LcPF ESPF¹PïLA unPLHPArP ePkPPWvPFA kPPTPA hPF``u`bPLE`CPFlP (``uSPFXP pPOLyPYÙPO usPFWvPFA aHPSPFz hPFbPL E`nPL )| tPOKPnPL aAE`mPF çpPOLAbPL "dLUDPF nPLA uKP``ulP - hPF``uHP nPLA BPOA``ulPA uCPF``ulP " ugPOA``uÀeOL` pPOLE`rP | tPOAvhPF E`cPFÙPOA hPF``ulPA - E`HP``ulP``utPOrP hPF``uãOFWvPF``ulP gPOrPqrP mPFAMsPF E`dPL``ulP E`kPP kPPrPHP| nPLA uKP``ulP anPLz E`kPPCUF KPAHPArP KPrPcPF - uKP``ulP sPFAMGPLAE`tPOkPP pPOLApPOL| tPOArP oPFpPOLrP aAE`mPF aAHPArP û``upPOL``utPO pPOLrPA HPAmFUnPL tPOAvhPF pPOLApPOL ePrP mPFAÀeOL`A aArPoPF uHPSPFQ|
aAmPFArP ePkPP E`nPLkPPWvPF aAòPQbPL a``unPLkPP E`dPLnPL E`HP``ulP``utPO E`CPF``ulPnPL - tPOArP SPFrPNPApPOLnÔP hPFlPAmPF| tPOArP wvPOpPOL``udPL``uSPF aAmPFArP sPFHP E`cPFÙPOArP wvPOpPOLSPFmPF hPF``ulPA| E`tPOE`nPL HPlP``ulPnPL " tUOE`mPF E`kPP E`hPFÓOdLU SPFAãFíPL E`VPFkPP kPP``u`rP pPOL``uwxPFCPF|" wvPOÀoP`LrP E`dPLlPAmPF "eP``ukPPHPA``u`rPvhPF nPLA| " tPOKPnPL HPlP``ulPnPL " SPFA``uãFíPL aA``uCPF E`hPFÓOdLU gPOrPq uKP``utPO unPLvhPF | E`HP``ulP``utPO sPFHP KLÖêPLAnPL gPOrPq - tPOA``utPO pPOLApPOL unPLvhPF - çpPOLANP BPO``u`rP KPA``uHP | " ePrP pPOLrP uTP``ukPP E`HP``udPL``uSPF ugPO``ulP gPOrPqrP mPFAMsPF uKP``utPO ukPPA``unPLA asFUE`HPDPFA hPFbPL E`nPL|

6) ePHPArP uyPWvPFA HPlPHP - usPFWvPFA yPArP kPPACPF uTP``ukPP SFU``unPLE`CPFlPAmPF - usPFWvPFA eP``ukPPHPA``u`rPvhPF açpPOLtPOzAESPFtPO| Income tax- ePrP azAnFUbPLAlP E`rPWvPFAnPLY udPLHPArP sPFmPFbPL ePkPPjPLnPL wvPOpPOL``udPLSPF E`dPL``u`bPLE`CPFlP - çpPOLApPOLz tax-ePrP sPFAmPFAnPLz E`kPPCUF kPPmPF tax E`dPL``u`bPL return jPLmPFA E`dPL``utPO| oPFrPA ePvhPFgOU``ulPA aA``ugPO udPL``uKP aArP HPAE`kPP tax ucPF``u`bPL E`cPFE`VPF ulP``uKP | HPAE`kPP tax jPLmPFA E`dPL``u`bPL tPOArP rPESPFdPL aArP ePvhPF E`cPFE`VPF ePkPP sPFA``uTP u`rP``uKP E`dPL``ulP usPFvhPF HPCPF``u`rPrP tax clearance ePrP kPPAjPL kPP``u`rP|
ePvhPF BPOA``uHPvhPF E`kPPCUF HPCPFrP jPLmPFA E`dPL| aASPFAmPFtPO fPOlPoPF pPOLAvhPF| E`kPPÙUO ePkPP HPCPFrP jPLmPFA E`dPL``utPO EgPO``u`bPL HP``ulP HPAE`kPP WvPFAkPPA aA``ugPO jPLmPFA E`dPL``u`bPL tPOArP cPFAlPAnPL lPAEgPO``u`bPL E`dPL``ulP tPO``uHP jPLmPFA unPL``uHP| a``unPLkPP anFU``u`rPADPF kPPE`rP jPLmPFA E`nPL``utPO| a``unPLkPP pPOL``u`rP jPLmPFA unPLHPArP ulPAkPPE`WvPF HP``ulP "aApPOLE`nPL oPFKPA``unPL cPFA KPAnPL - aAE`mPF aAsPFE`CPF|" ãO÷PABPOAE`HPkPP BPOA``uHP aAE`mPF uBPO``uHP E`nPLlPAmPF - E`kPPCUF dPLE`¾PPNPA E`dPL``utPO hPF``uHP | E`kPPÙUO ulPAkPPE`WvPF eP``usPF yPA HPlPlP tPOA``utPO aAE`mPF eP``ukPPHPA``u`rP aHPAkPP hPF``u`bPL ugPOlPAmPF | HPlPlP " aApPOLE`nPL E`kPP kPPKPnPL aÌPO BUOlP kPP``u`rPnPL E`nPL| ePvhPF aE`tPO sPFADPFArPNP jPLmPFA udPLHPArP rPAéPFA WvPFA aApPOLnPLArP mPFATPA``utPO eP``ulPA nPLA ?? uyPAgPO eP BUOlP utPOA hPF``utPO pPOLA``u`rP| aApPOLE`nPL çpPOLApPOLz aArP jPLmPFA tax-ePrP pPOLE`rPmPFANP E`mPFE`lP``u`bPL E`dPLnPL - jPLmPFA unPLHPArP sPFmPFbPL uyPAgPO fPOlP ucPFkPP kPPE`rP nPLA| ePvhPF BPOA``uHP E`mPFE`lP``u`bPL E`dPL``u`bPL aAmPFArP kPPA``uCPF aAsFUnPL - jPLmPFA E`nPL``u`bPL unPLHP |" ukPPA``unPLA dPLE`¾PPNPArP kPPTPA HPlPlP nPLA |

uSPFXP kPPrPArP aA``ugPO E`kPPCUF kPPTPA HPlP``utPO cPFAvhPF | ePvhPF VPFAkFUOrPdPLArP JUFE`lP``utPO mPF``unPL dPLAgPO kPPAWvPFA kPPTPArP rPsPFdPL aApPOLAtPOtPO KPAE`lP | tPOAvhPF pPOLHPY 3 ulPKPA ePKPnPL sPFÆPFHP nPLbPL aAmPFArP ªPArPA | tPO``uHP BPOE`HPXPz``utPO aArPoPF kPPTPA mPF``unPL dPLAgPO kPPAWvPF``utPO pPOLA``u`rP | tPOKPnPL aAHPArP ucPFêPLA kPP``u`rP udPLKPHP |

aA``ugPOrP HPArP oPF anFU``u`rPADPF kPP``u`rPE`CPF aApPOLnPLA``udPLrP kPPA``uCPF - aAHPArP anFU``u`rPADPF kPPrPE`CPF - ePvhPF pPOLHPY WvPFA aApPOLnPLArPA sPFHPAvhPF E`mPF``ulP cPFAE`lP``u`bPL yPAnPL nPLA - aApPOLnPLA``udPLrP mPF``unPL dPLAgPO kPPAWvPFA kPPTPA E`lP``uKP|
E`lP``uKP uHPSPF aAnPLÓOdP pPOLAE`©CPF, tPOAvhPF KLUÿ``ujPL udPLKPHP aArP E`kPP E`nPL``u`bPL pPOL``u`rPrP HPArP E`lPKP``utPO pPOLAE`rP| usPFAjPLA kPPTPA``utPO - aAmPFArP ulPKPA pPOLwxPFArP hPFAtPO uTP``ukPP aApPOLnPLArPA mFUEÀoPLÝ pPOLAHPArP aASPFA kPPrP``uHPnPL nPLA|
aAjPL aAE`sPF -

E`HPjPLnPL HP``uÓOdPzApPOLADPFzAbPL

(aApPOLnPLArP mPFÙPOHPz jPLAnPLA``unPLArP jPL``unPLz EÂFkPPkPP kPPrPqnPL)


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EHPEHPDPF çpPOLsPFËP:

EHPEHPDPF çpPOLsPFiËP anPLzAnPLz aAilPAcPFnPLArP jPLnPLz ePvhPFKPAinPL E`ÂFkPPkPP kPPrPqnPL|