{"id":2093,"date":"2026-02-05T17:35:25","date_gmt":"2026-02-05T11:35:25","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=2093"},"modified":"2026-02-05T17:35:53","modified_gmt":"2026-02-05T11:35:53","slug":"%e0%a6%95%e0%a6%b0-%e0%a6%9c%e0%a6%bf%e0%a6%a1%e0%a6%bf%e0%a6%aa%e0%a6%bf-%e0%a6%85%e0%a6%a8%e0%a7%81%e0%a6%aa%e0%a6%be%e0%a6%a4-%e0%a7%a7%e0%a7%ab-%e0%a7%a8%e0%a7%a6-%e0%a6%b6%e0%a6%a4","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=2093","title":{"rendered":"\u0995\u09b0-\u099c\u09bf\u09a1\u09bf\u09aa\u09bf \u0985\u09a8\u09c1\u09aa\u09be\u09a4 \u09e7\u09eb\u2013\u09e8\u09e6 \u09b6\u09a4\u09be\u0982\u09b6\u09c7 \u0989\u09a8\u09cd\u09a8\u09c0\u09a4 \u0995\u09b0\u09be\u09b0 \u09b8\u09c1\u09aa\u09be\u09b0\u09bf\u09b6 \u09e8\u09e6\u09e9\u09eb \u09b8\u09be\u09b2\u09c7"},"content":{"rendered":"\n<p>\u09e8\u09e6\u09e9\u09eb \u09b8\u09be\u09b2\u09c7\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u0995\u09b0-\u099c\u09bf\u09a1\u09bf\u09aa\u09bf \u0985\u09a8\u09c1\u09aa\u09be\u09a4 \u09e7\u09eb\u2013\u09e8\u09e6 \u09b6\u09a4\u09be\u0982\u09b6\u09c7 \u0989\u09a8\u09cd\u09a8\u09c0\u09a4 \u0995\u09b0\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09af\u09c7 \u09a8\u09c0\u09a4\u09bf \u0993 \u0995\u09be\u09a0\u09be\u09ae\u09cb\u0997\u09a4 \u09b8\u09c1\u09aa\u09be\u09b0\u09bf\u09b6\u0997\u09c1\u09b2\u09cb \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09af\u09bc, \u09b8\u09c7\u0997\u09c1\u09b2\u09cb \u09a8\u09bf\u099a\u09c7 \u09ac\u09bf\u09b8\u09cd\u09a4\u09be\u09b0\u09bf\u09a4\u09ad\u09be\u09ac\u09c7 \u09a4\u09c1\u09b2\u09c7 \u09a7\u09b0\u099b\u09bf \u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7\u09b0 \u09ae\u09a4\u09cb \u0989\u09a8\u09cd\u09a8\u09af\u09bc\u09a8\u09b6\u09c0\u09b2 \u0985\u09b0\u09cd\u09a5\u09a8\u09c0\u09a4\u09bf\u09b0 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09a4\u09be \u09ae\u09be\u09a5\u09be\u09af\u09bc \u09b0\u09c7\u0996\u09c7 \u09ac\u09bf\u09b8\u09cd\u09a4\u09be\u09b0\u09bf\u09a4 \u09a8\u09bf\u099a\u09c7 \u0986\u09b2\u09cb\u099a\u09a8\u09be \u0995\u09b0\u09be \u09b9\u09b2:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u09e7<\/strong><strong>. <\/strong><strong>\u0995\u09b0\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf<\/strong><strong>(Tax Base) <\/strong><strong>\u09ac\u09cd\u09af\u09be\u09aa\u0995 \u09ad\u09be\u09ac\u09c7 <\/strong><strong>\u09b8\u09ae\u09cd\u09aa\u09cd\u09b0\u09b8\u09be\u09b0\u09a3:<\/strong><\/h2>\n\n\n\n<p>\u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09b0 \u09b8\u0982\u0996\u09cd\u09af\u09be \u099c\u09bf\u09a1\u09bf\u09aa\u09bf\u09b0 \u09a4\u09c1\u09b2\u09a8\u09be\u09af\u09bc \u0996\u09c1\u09ac\u0987 \u0995\u09ae\u0964 \u09a4\u09be\u0987<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u09a8\u09a4\u09c1\u09a8 <\/strong><strong>\u0995\u09b0\u09a6\u09be\u09a4\u09be <\/strong><strong>\u09b6\u09a8\u09be\u0995\u09cd\u09a4\u0995\u09b0\u09a3<\/strong>:\n<ul class=\"wp-block-list\">\n<li>NID, TIN, \u09ac\u09cd\u09af\u09be\u0982\u0995 \u09b9\u09bf\u09b8\u09be\u09ac, \u09ae\u09cb\u09ac\u09be\u0987\u09b2 \u09ab\u09be\u0987\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09b8\u09bf\u09af\u09bc\u09be\u09b2 \u09b8\u09be\u09b0\u09cd\u09ad\u09bf\u09b8, \u09ac\u09bf\u09a6\u09cd\u09af\u09c1\u09ce-\u0997\u09cd\u09af\u09be\u09b8 \u09b8\u0982\u09af\u09cb\u0997 \u09b8\u09ac \u09a1\u09be\u099f\u09be\u09ac\u09c7\u099c \u0986\u09a8\u09cd\u09a4\u0983\u09b8\u0982\u09af\u09cb\u0997<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0985\u09a8\u09be\u09a8\u09c1\u09b7\u09cd\u09a0\u09be\u09a8\u09bf\u0995 <\/strong><strong>\u0996\u09be\u09a4\u0995\u09c7 <\/strong><strong>\u09a7\u09c0\u09b0\u09c7 <\/strong><strong>\u09a7\u09c0\u09b0\u09c7 <\/strong><strong>\u0995\u09b0\u09c7\u09b0 <\/strong><strong>\u0986\u0993\u09a4\u09be\u09af\u09bc <\/strong><strong>\u0986\u09a8\u09be<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u0995\u09cd\u09b7\u09c1\u09a6\u09cd\u09b0 \u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09b9\u099c \u0993 \u09b8\u09cd\u09ac\u09b2\u09cd\u09aa \u09b9\u09be\u09b0\u09c7 \u0995\u09b0<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u09aa\u09c7\u09b6\u09be\u099c\u09c0\u09ac\u09c0 <\/strong><strong>\u0993 <\/strong><strong>\u0989\u099a\u09cd\u099a <\/strong><strong>\u0986\u09af\u09bc\u09c7\u09b0 <\/strong><strong>\u09b8\u09cd\u09ac-<\/strong><strong>\u0995\u09b0\u09cd\u09ae\u09b8\u0982\u09b8\u09cd\u09a5\u09be\u09a8\u09c7\u09b0 <\/strong><strong>\u0993\u09aa\u09b0 <\/strong><strong>\u09a8\u099c\u09b0<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u09a1\u09be\u0995\u09cd\u09a4\u09be\u09b0, \u0986\u0987\u09a8\u099c\u09c0\u09ac\u09c0, \u0995\u09a8\u09b8\u09be\u09b2\u099f\u09cd\u09af\u09be\u09a8\u09cd\u099f, \u0985\u09a8\u09b2\u09be\u0987\u09a8 \u0989\u09a6\u09cd\u09af\u09cb\u0995\u09cd\u09a4\u09be<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;\u09b2\u0995\u09cd\u09b7\u09cd\u09af: \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09b0 \u09b8\u0982\u0996\u09cd\u09af\u09be \u09e9\u2013\u09ea \u0997\u09c1\u09a3 \u09ac\u09c3\u09a6\u09cd\u09a7\u09bf<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u09e8<\/strong><strong>. <\/strong><strong>\u0995\u09b0 <\/strong><strong>\u09aa\u09cd\u09b0\u09b6\u09be\u09b8\u09a8\u09c7\u09b0 <\/strong><strong>\u0986\u09a7\u09c1\u09a8\u09bf\u0995\u09be\u09af\u09bc\u09a8 <\/strong><strong>\u0993<\/strong><strong>\u09a1\u09bf\u099c\u09bf\u099f\u09be\u09b2 <\/strong><strong>\u09b0\u09c2\u09aa\u09be\u09a8\u09cd\u09a4\u09b0:<\/strong><\/h2>\n\n\n\n<p>\u0995\u09b0\u09b9\u09be\u09b0 \u09ac\u09be\u09a1\u09bc\u09be\u09a8\u09cb \u09a8\u09af\u09bc, \u09ac\u09b0\u0982 \u0995\u09b0 \u0986\u09a6\u09be\u09af\u09bc \u09a6\u0995\u09cd\u09b7\u09a4\u09be \u09ac\u09be\u09a1\u09bc\u09be\u09a8\u09cb\u0987 \u09ae\u09c2\u09b2 \u099a\u09be\u09ac\u09bf\u0995\u09be\u09a0\u09bf\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u09b8\u09ae\u09cd\u09aa\u09c2\u09b0\u09cd\u09a3 <\/strong><strong>\u0985\u099f\u09cb\u09ae\u09c7\u09b6\u09a8<\/strong>:\n<ul class=\"wp-block-list\">\n<li>e-filing, e-payment, e-assessment \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 \u0995\u09b0\u09be<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>AI <\/strong><strong>\u0993 <\/strong><strong>\u09a1\u09be\u099f\u09be <\/strong><strong>\u0985\u09cd\u09af\u09be\u09a8\u09be\u09b2\u09bf\u099f\u09bf\u0995\u09cd\u09b8 <\/strong><strong>\u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0<\/strong>:\n<ul class=\"wp-block-list\">\n<li>\u099d\u09c1\u0981\u0995\u09bf\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u0985\u09a1\u09bf\u099f (risk-based audit)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u09ae\u09be\u09a8\u09ac\u09bf\u0995 <\/strong><strong>\u09b9\u09af\u09bc\u09b0\u09be\u09a8\u09bf <\/strong><strong>\u0995\u09ae\u09be\u09a8\u09cb<\/strong>:\n<ul class=\"wp-block-list\">\n<li>face-to-face \u09af\u09cb\u0997\u09be\u09af\u09cb\u0997 \u0995\u09ae\u09bf\u09af\u09bc\u09c7 \u09b8\u09bf\u09b8\u09cd\u099f\u09c7\u09ae\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u09ae\u09c2\u09b2\u09cd\u09af\u09be\u09af\u09bc\u09a8<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;\u09ab\u09b2: \u09ab\u09be\u0981\u0995\u09bf \u0995\u09ae\u09ac\u09c7, \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be \u0995\u09b0 \u09aa\u09b0\u09bf\u09b6\u09cb\u09a7 \u09ac\u09be\u09a1\u09bc\u09ac\u09c7<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u09e9<\/strong><strong>. <\/strong><strong>\u0995\u09b0 <\/strong><strong>\u09ab\u09be\u0981\u0995\u09bf <\/strong><strong>\u0993 <\/strong><strong>\u0985\u09ac\u09c8\u09a7 <\/strong><strong>\u0985\u09b0\u09cd\u09a5 \u09aa\u09cd\u09b0\u09ac\u09be\u09b9 <\/strong><strong>\u0995\u09a0\u09cb\u09b0\u09ad\u09be\u09ac\u09c7 <\/strong><strong>\u09a6\u09ae\u09a8:<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u099f\u09cd\u09b0\u09be\u09a8\u09cd\u09b8\u09ab\u09be\u09b0 \u09aa\u09cd\u09b0\u09be\u0987\u09b8\u09bf\u0982 \u0993 \u0986\u09a8\u09cd\u09a1\u09be\u09b0-\u0987\u09a8\u09ad\u09af\u09bc\u09c7\u09b8\u09bf\u0982 \u09a8\u09bf\u09af\u09bc\u09a8\u09cd\u09a4\u09cd\u09b0\u09a3<\/li>\n\n\n\n<li>\u0985\u09aa\u09cd\u09b0\u09a6\u09b0\u09cd\u09b6\u09bf\u09a4 \u0986\u09af\u09bc \u09b8\u09a8\u09be\u0995\u09cd\u09a4\u09c7 \u099c\u09c0\u09ac\u09a8\u09af\u09be\u09a4\u09cd\u09b0\u09be \u09ac\u09cd\u09af\u09af\u09bc \u09ac\u09bf\u09b6\u09cd\u09b2\u09c7\u09b7\u09a3<\/li>\n\n\n\n<li>\u0995\u09be\u09b2\u09cb \u099f\u09be\u0995\u09be \u09b8\u09be\u09a6\u09be \u0995\u09b0\u09be\u09b0 \u09b8\u09c1\u09af\u09cb\u0997 \u09a7\u09c0\u09b0\u09c7 \u09a7\u09c0\u09b0\u09c7 \u09ac\u09a8\u09cd\u09a7<\/li>\n\n\n\n<li>\u09b6\u09be\u09b8\u09cd\u09a4\u09bf\u09b0 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u0997 (\u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0993 \u09ae\u09be\u09ae\u09b2\u09be \u09a6\u09c1\u099f\u09cb\u0987)<\/li>\n<\/ul>\n\n\n\n<p>\u00a0\u09ac\u09be\u09b0\u09cd\u09a4\u09be \u09aa\u09b0\u09bf\u09b7\u09cd\u0995\u09be\u09b0 \u09b9\u09a4\u09c7 \u09b9\u09ac\u09c7: \u09ab\u09be\u0981\u0995\u09bf \u09a6\u09bf\u09b2\u09c7 \u099b\u09be\u09a1\u09bc \u09a8\u09c7\u0987<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u09ea<\/strong><strong>. <\/strong><strong>\u09ad\u09cd\u09af\u09be\u099f <\/strong><strong>\u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be <\/strong><strong>\u09b8\u0982\u09b8\u09cd\u0995\u09be\u09b0:<\/strong><\/h2>\n\n\n\n<p>\u09ad\u09cd\u09af\u09be\u099f \u09ac\u09a1\u09bc \u09b0\u09be\u099c\u09b8\u09cd\u09ac \u0989\u09ce\u09b8 \u09b9\u09b2\u09c7\u0993 \u098f\u0996\u09a8\u0993 \u09aa\u09c1\u09b0\u09cb \u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09a8\u09be \u0995\u09be\u099c\u09c7 \u09b2\u09be\u0997\u09c7\u09a8\u09bf\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u098f\u0995\u0995 \u09ad\u09cd\u09af\u09be\u099f \u09b9\u09be\u09b0 \u0993 \u09b8\u09c0\u09ae\u09bf\u09a4 \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf<\/li>\n\n\n\n<li>\u09ad\u09cd\u09af\u09be\u099f \u099a\u09c7\u0987\u09a8 \u09b8\u09ae\u09cd\u09aa\u09c2\u09b0\u09cd\u09a3 \u09a1\u09bf\u099c\u09bf\u099f\u09be\u09b2 \u0995\u09b0\u09be<\/li>\n\n\n\n<li>\u0996\u09c1\u099a\u09b0\u09be \u0993 \u09b8\u09c7\u09ac\u09be \u0996\u09be\u09a4\u09c7 \u09ad\u09cd\u09af\u09be\u099f \u0986\u09a6\u09be\u09af\u09bc \u099c\u09cb\u09b0\u09a6\u09be\u09b0<\/li>\n\n\n\n<li>\u099b\u09cb\u099f \u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u099f\u09be\u09b0\u09cd\u09a8\u0993\u09ad\u09be\u09b0 \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09b8\u09b9\u099c \u0995\u09b0\u09be<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;\u09b2\u0995\u09cd\u09b7\u09cd\u09af: \u09ad\u09cd\u09af\u09be\u099f-\u099c\u09bf\u09a1\u09bf\u09aa\u09bf \u0985\u09a8\u09c1\u09aa\u09be\u09a4 \u09e8\u2013\u09e9 \u09b6\u09a4\u09be\u0982\u09b6 \u09aa\u09af\u09bc\u09c7\u09a8\u09cd\u099f \u09ac\u09be\u09a1\u09bc\u09be\u09a8\u09cb<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u09eb<\/strong><strong>. <\/strong><strong>\u0995\u09b0 <\/strong><strong>\u09aa\u09cd\u09b0\u09a3\u09cb\u09a6\u09a8\u09be <\/strong><strong>\u0993<\/strong><strong>\u099b\u09be\u09a1\u09bc <\/strong><strong>\u09af\u09cc\u0995\u09cd\u09a4\u09bf\u0995\u09c0 \u0995\u09b0\u09a3:<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0985\u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u099c\u09a8\u09c0\u09af\u09bc \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09b9\u09b2\u09bf\u09a1\u09c7 \u0993 \u0995\u09b0 \u099b\u09be\u09a1\u09bc \u09a7\u09be\u09aa\u09c7 \u09a7\u09be\u09aa\u09c7 \u09aa\u09cd\u09b0\u09a4\u09cd\u09af\u09be\u09b9\u09be\u09b0<\/li>\n\n\n\n<li>\u09b6\u09c1\u09a7\u09c1\u09ae\u09be\u09a4\u09cd\u09b0<ul><li>\u09b0\u09aa\u09cd\u09a4\u09be\u09a8\u09bf<\/li><\/ul><ul><li>\u09aa\u09cd\u09b0\u09af\u09c1\u0995\u09cd\u09a4\u09bf<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u09b8\u09ac\u09c1\u099c \u09b6\u09bf\u09b2\u09cd\u09aa<br>\u098f\u0987 \u0996\u09be\u09a4\u09c7 \u099f\u09be\u09b0\u09cd\u0997\u09c7\u099f\u09c7\u09a1 \u0993 \u09b8\u09ae\u09af\u09bc\u09b8\u09c0\u09ae\u09be\u09ac\u09a6\u09cd\u09a7 \u09aa\u09cd\u09b0\u09a3\u09cb\u09a6\u09a8\u09be<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;\u098f\u09a4\u09c7 \u09b0\u09be\u099c\u09b8\u09cd\u09ac \u0995\u09cd\u09b7\u09a4\u09bf \u0995\u09ae\u09ac\u09c7, \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0993 \u09a5\u09be\u0995\u09ac\u09c7<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u09ec<\/strong><strong>. <\/strong><strong>\u09aa\u09cd\u09b0\u09a4\u09cd\u09af\u0995\u09cd\u09b7 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class=\"wp-block-list\">\n<li>\u0995\u09b0\u09b9\u09be\u09b0 \u09a8\u09af\u09bc, \u0995\u09b0 \u0995\u09be\u09a0\u09be\u09ae\u09cb \u09ac\u09a6\u09b2\u09be\u09a4\u09c7 \u09b9\u09ac\u09c7<\/li>\n\n\n\n<li>\u09aa\u09cd\u09b0\u09af\u09c1\u0995\u09cd\u09a4\u09bf + \u09a8\u09cd\u09af\u09be\u09af\u09bc\u09b8\u0982\u0997\u09a4 \u0986\u0987\u09a8 \u09aa\u09cd\u09b0\u09af\u09bc\u09cb\u0997 + \u09b0\u09be\u099c\u09a8\u09c8\u09a4\u09bf\u0995 \u09b8\u09a6\u09bf\u099a\u09cd\u099b\u09be \u098f\u0987 \u09a4\u09bf\u09a8\u099f\u09bf \u098f\u0995\u09b8\u09be\u09a5\u09c7 \u09a6\u09b0\u0995\u09be\u09b0<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u09e8\u09e6\u09e9\u09eb \u09b8\u09be\u09b2\u09c7\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u0995\u09b0-\u099c\u09bf\u09a1\u09bf\u09aa\u09bf \u0985\u09a8\u09c1\u09aa\u09be\u09a4 \u09e7\u09eb\u2013\u09e8\u09e6 \u09b6\u09a4\u09be\u0982\u09b6\u09c7 \u0989\u09a8\u09cd\u09a8\u09c0\u09a4 \u0995\u09b0\u09be\u09b0 \u099c\u09a8\u09cd\u09af 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\u09ac\u09cd\u09af\u09be\u09aa\u0995 \u09ad\u09be\u09ac\u09c7 \u09b8\u09ae\u09cd\u09aa\u09cd\u09b0\u09b8\u09be\u09b0\u09a3: \u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09b0 \u09b8\u0982\u0996\u09cd\u09af\u09be \u099c\u09bf\u09a1\u09bf\u09aa\u09bf\u09b0 \u09a4\u09c1\u09b2\u09a8\u09be\u09af\u09bc \u0996\u09c1\u09ac\u0987 \u0995\u09ae\u0964 \u09a4\u09be\u0987 &nbsp;\u09b2\u0995\u09cd\u09b7\u09cd\u09af: \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09b0 \u09b8\u0982\u0996\u09cd\u09af\u09be \u09e9\u2013\u09ea \u0997\u09c1\u09a3 \u09ac\u09c3\u09a6\u09cd\u09a7\u09bf 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