{"id":245,"date":"2026-01-16T19:09:39","date_gmt":"2026-01-16T19:09:39","guid":{"rendered":"https:\/\/www.advmurad.com\/?page_id=245"},"modified":"2026-01-16T19:12:25","modified_gmt":"2026-01-16T19:12:25","slug":"%e0%a6%86%e0%a6%af%e0%a6%bc%e0%a6%95%e0%a6%b0-income-tax-%e0%a6%ac%e0%a6%be%e0%a6%82%e0%a6%b2%e0%a6%be%e0%a6%a6%e0%a7%87%e0%a6%b6%e0%a7%87-%e0%a6%86%e0%a6%87%e0%a6%a8%e0%a6%97%e0%a6%a4-%e0%a6%a7","status":"publish","type":"page","link":"https:\/\/www.advmurad.com\/?page_id=245","title":{"rendered":"\u0986\u09df\u0995\u09b0 (Income Tax): \u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u0986\u0987\u09a8\u0997\u09a4 \u09a7\u09be\u09b0\u09a3\u09be \u0993 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09a4\u09be"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"245\" class=\"elementor elementor-245\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6df71313 e-flex e-con-boxed e-con e-parent\" data-id=\"6df71313\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10aac829 elementor-widget elementor-widget-text-editor\" data-id=\"10aac829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p><span style=\"color: #000000;\">\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u0986\u09df\u0995\u09b0 \u0986\u0987\u09a8: \u098f\u0995\u099c\u09a8 \u0986\u0987\u09a8\u099c\u09c0\u09ac\u09c0\u09b0 \u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u09a4\u09c7<\/span><\/p>\n\n<p>\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a981ceb elementor-widget elementor-widget-image\" data-id=\"a981ceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"700\" height=\"400\" src=\"https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/026b39e5-7a35-45ae-920f-ea7e172495c9.jpeg\" class=\"attachment-large size-large wp-image-238\" alt=\"\" srcset=\"https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/026b39e5-7a35-45ae-920f-ea7e172495c9.jpeg 700w, https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/026b39e5-7a35-45ae-920f-ea7e172495c9-300x171.jpeg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0f6250 elementor-widget elementor-widget-text-editor\" data-id=\"b0f6250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 data-start=\"385\" data-end=\"399\"><span style=\"color: #000000;\">\u09e7. \u09ad\u09c2\u09ae\u09bf\u0995\u09be<\/span><\/h2>\n<p data-start=\"400\" data-end=\"759\"><span style=\"color: #000000;\">\u0986\u09df\u0995\u09b0 \u098f\u0995\u099f\u09bf \u09b0\u09be\u09b7\u09cd\u099f\u09cd\u09b0\u09c0\u09df \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09b9\u09b2\u09c7\u0993 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09c7 \u098f\u099f\u09bf \u0985\u09a8\u09c7\u0995\u09c7\u09b0 \u0995\u09be\u099b\u09c7 \u098f\u0996\u09a8\u0993 \u09ad\u09c0\u09a4\u09bf\u0995\u09b0 \u09ac\u09bf\u09b7\u09df\u0964 \u0986\u0987\u09a8\u0997\u09a4 \u0985\u099c\u09cd\u099e\u09a4\u09be \u0993 \u09ad\u09c1\u09b2 \u09a7\u09be\u09b0\u09a3\u09be\u09b0 \u0995\u09be\u09b0\u09a3\u09c7 \u09ac\u09b9\u09c1 \u09a8\u09be\u0997\u09b0\u09bf\u0995 \u09a8\u09bf\u09df\u09ae\u09bf\u09a4 \u0986\u09df\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u09a5\u09c7\u0995\u09c7 \u09ac\u09bf\u09b0\u09a4 \u09a5\u09be\u0995\u09c7\u09a8, \u09af\u09be \u09aa\u09b0\u09ac\u09b0\u09cd\u09a4\u09c0\u09a4\u09c7 \u0997\u09c1\u09b0\u09c1\u09a4\u09b0 \u0986\u0987\u09a8\u0997\u09a4 \u099c\u099f\u09bf\u09b2\u09a4\u09be\u09b0 \u09b8\u09c3\u09b7\u09cd\u099f\u09bf \u0995\u09b0\u09c7\u0964 \u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8 \u09b8\u09ae\u09df\u09c7 <strong data-start=\"624\" data-end=\"648\">Income Tax Act, 2023<\/strong> \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u0993\u09df\u09be\u09b0 \u09ab\u09b2\u09c7 \u0986\u09df\u0995\u09b0 \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be\u09df \u09ac\u09c7\u09b6 \u0995\u09bf\u099b\u09c1 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u098f\u09b8\u09c7\u099b\u09c7, \u09af\u09be \u09b8\u09be\u09a7\u09be\u09b0\u09a3 \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09b0 \u099c\u09be\u09a8\u09be \u0985\u09a4\u09cd\u09af\u09a8\u09cd\u09a4 \u09aa\u09cd\u09b0\u09df\u09cb\u099c\u09a8\u0964<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-254c48f e-flex e-con-boxed e-con e-parent\" data-id=\"254c48f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c010f33 elementor-widget elementor-widget-text-editor\" data-id=\"c010f33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 data-start=\"766\" data-end=\"792\"><span style=\"color: #000000;\">\u09e8. \u0986\u09df\u0995\u09b0: \u0986\u0987\u09a8\u0997\u09a4 \u09b8\u0982\u099c\u09cd\u099e\u09be<\/span><\/h2>\n<p data-start=\"793\" data-end=\"1027\"><span style=\"color: #000000;\">\u0986\u0987\u09a8\u0997\u09a4\u09ad\u09be\u09ac\u09c7 \u0986\u09df\u0995\u09b0 \u09ac\u09b2\u09a4\u09c7 \u09ac\u09cb\u099d\u09be\u09df\u2014\u0995\u09cb\u09a8\u09cb \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf \u09ac\u09be \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8\u09c7\u09b0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u0995\u09b0\u09ac\u09b0\u09cd\u09b7\u09c7 \u0985\u09b0\u09cd\u099c\u09bf\u09a4 \u0986\u09df \u09a5\u09c7\u0995\u09c7 \u09b8\u09b0\u0995\u09be\u09b0 \u0995\u09b0\u09cd\u09a4\u09c3\u0995 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u09b9\u09be\u09b0\u09c7 \u0986\u09b0\u09cb\u09aa\u09bf\u09a4 \u0995\u09b0\u0964 \u0986\u09df\u0995\u09b0 \u0986\u0987\u09a8 \u098f\u0995\u099f\u09bf <strong data-start=\"934\" data-end=\"956\">progressive system<\/strong> \u0985\u09a8\u09c1\u09b8\u09b0\u09a3 \u0995\u09b0\u09c7, \u0985\u09b0\u09cd\u09a5\u09be\u09ce \u0986\u09df\u09c7\u09b0 \u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u09ac\u09c3\u09a6\u09cd\u09a7\u09bf\u09b0 \u09b8\u09be\u09a5\u09c7 \u09b8\u09be\u09a5\u09c7 \u0995\u09b0\u09c7\u09b0 \u09b9\u09be\u09b0\u0993 \u09ac\u09c3\u09a6\u09cd\u09a7\u09bf \u09aa\u09be\u09df\u0964<\/span><\/p>\n<hr data-start=\"1029\" data-end=\"1032\" \/>\n<h2 data-start=\"1034\" data-end=\"1078\"><span style=\"color: #000000;\">\u09e9. \u0995\u09be\u09b0\u09be \u0986\u09df\u0995\u09b0 \u09a6\u09bf\u09a4\u09c7 \u09ac\u09be\u09a7\u09cd\u09af (Chargeability)<\/span><\/h2>\n<p data-start=\"1079\" data-end=\"1171\"><span style=\"color: #000000;\">Income Tax Act, 2023 \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 \u09a8\u09bf\u09ae\u09cd\u09a8\u09cb\u0995\u09cd\u09a4 \u09b6\u09cd\u09b0\u09c7\u09a3\u09bf\u09b0 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf\u0997\u09a3 \u0986\u09df\u0995\u09b0 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0993 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2\u09c7 \u09ac\u09be\u09a7\u09cd\u09af\u2014<\/span><\/p>\n<ul data-start=\"1173\" data-end=\"1340\">\n<li data-start=\"1173\" data-end=\"1194\">\n<p data-start=\"1175\" data-end=\"1194\"><span style=\"color: #000000;\">\u099a\u09be\u0995\u09b0\u09bf\u099c\u09c0\u09ac\u09c0 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf<\/span><\/p>\n<\/li>\n<li data-start=\"1195\" data-end=\"1218\">\n<p data-start=\"1197\" data-end=\"1218\"><span style=\"color: #000000;\">\u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09df\u09c0 \u0993 \u09aa\u09c7\u09b6\u09be\u099c\u09c0\u09ac\u09c0<\/span><\/p>\n<\/li>\n<li data-start=\"1219\" data-end=\"1255\">\n<p data-start=\"1221\" data-end=\"1255\"><span style=\"color: #000000;\">\u09ac\u09be\u09dc\u09bf\u09ad\u09be\u09dc\u09be \u09ac\u09be \u09b8\u09ae\u09cd\u09aa\u09a4\u09cd\u09a4\u09bf \u09a5\u09c7\u0995\u09c7 \u0986\u09df\u0995\u09be\u09b0\u09c0<\/span><\/p>\n<\/li>\n<li data-start=\"1256\" data-end=\"1292\">\n<p data-start=\"1258\" data-end=\"1292\"><span style=\"color: #000000;\">\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf, \u09ab\u09be\u09b0\u09cd\u09ae \u0993 \u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af \u09b8\u09a4\u09cd\u09a4\u09be<\/span><\/p>\n<\/li>\n<li data-start=\"1293\" data-end=\"1340\">\n<p data-start=\"1295\" data-end=\"1340\"><span style=\"color: #000000;\">\u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u09b8\u09c0\u09ae\u09be\u09b0 \u09ac\u09c7\u09b6\u09bf \u0986\u09df\u0995\u09be\u09b0\u09c0 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1342\" data-end=\"1486\"><span style=\"color: #000000;\">\u09a4\u09ac\u09c7 \u09b8\u09b0\u0995\u09be\u09b0 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 <strong data-start=\"1362\" data-end=\"1380\">\u0995\u09b0\u09ae\u09c1\u0995\u09cd\u09a4 \u0986\u09df\u09b8\u09c0\u09ae\u09be<\/strong> \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u0986\u09df\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u0995\u09b0 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8\u09c7\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09a8\u09c7\u0987, \u09af\u09a6\u09bf\u0993 \u0985\u09a8\u09c7\u0995 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/span><\/p>\n<hr data-start=\"1488\" data-end=\"1491\" \/>\n<h2 data-start=\"1493\" data-end=\"1521\"><span style=\"color: #000000;\">\u09ea. \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u0986\u09df\u09c7\u09b0 \u0989\u09ce\u09b8\u09b8\u09ae\u09c2\u09b9<\/span><\/h2>\n<p data-start=\"1522\" data-end=\"1584\"><span style=\"color: #000000;\">\u0986\u0987\u09a8 \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 \u09a8\u09bf\u09ae\u09cd\u09a8\u09cb\u0995\u09cd\u09a4 \u0989\u09ce\u09b8 \u09a5\u09c7\u0995\u09c7 \u09aa\u09cd\u09b0\u09be\u09aa\u09cd\u09a4 \u0986\u09df \u0995\u09b0\u09af\u09cb\u0997\u09cd\u09af \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u0997\u09a3\u09cd\u09af\u2014<\/span><\/p>\n<p data-start=\"1586\" data-end=\"1766\"><span style=\"color: #000000;\">\u09e7. \u099a\u09be\u0995\u09b0\u09bf \u09a5\u09c7\u0995\u09c7 \u0986\u09df<\/span><br data-start=\"1602\" data-end=\"1605\" \/><span style=\"color: #000000;\">\u09e8. \u09ac\u09cd\u09af\u09ac\u09b8\u09be \u09ac\u09be \u09aa\u09c7\u09b6\u09be \u09a5\u09c7\u0995\u09c7 \u0986\u09df<\/span><br data-start=\"1630\" data-end=\"1633\" \/><span style=\"color: #000000;\">\u09e9. \u0997\u09c3\u09b9\u09b8\u09ae\u09cd\u09aa\u09a4\u09cd\u09a4\u09bf \u09ac\u09be \u09ac\u09be\u09dc\u09bf\u09ad\u09be\u09dc\u09be \u09a5\u09c7\u0995\u09c7 \u0986\u09df<\/span><br data-start=\"1667\" data-end=\"1670\" \/><span style=\"color: #000000;\">\u09ea. \u0995\u09c3\u09b7\u09bf \u0986\u09df (\u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09b8\u09c0\u09ae\u09be\u09b0 \u09ac\u09c7\u09b6\u09bf \u09b9\u09b2\u09c7)<\/span><br data-start=\"1707\" data-end=\"1710\" \/><span style=\"color: #000000;\">\u09eb. \u09ae\u09c2\u09b2\u09a7\u09a8\u09c0 \u09b2\u09be\u09ad (Capital Gain)<\/span><br data-start=\"1738\" data-end=\"1741\" \/><span style=\"color: #000000;\">\u09ec. \u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af \u0989\u09ce\u09b8 \u09a5\u09c7\u0995\u09c7 \u0986\u09df<\/span><\/p>\n<p data-start=\"1768\" data-end=\"1832\"><span style=\"color: #000000;\">\u09aa\u09cd\u09b0\u09a4\u09bf\u099f\u09bf \u0986\u09df\u09c7\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u0986\u0987\u09a8 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u099b\u09be\u09dc \u0993 \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4\u09bf\u09b0 \u09ac\u09bf\u09a7\u09be\u09a8 \u09b0\u09df\u09c7\u099b\u09c7\u0964<\/span><\/p>\n<hr data-start=\"1834\" data-end=\"1837\" \/>\n<h2 data-start=\"1839\" data-end=\"1874\"><span style=\"color: #000000;\">\u09eb. \u0986\u09df\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8: \u0986\u0987\u09a8\u0997\u09a4 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac<\/span><\/h2>\n<p data-start=\"1875\" data-end=\"2124\"><span style=\"color: #000000;\">\u0986\u09df\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09b9\u09b2\u09cb \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09b0 \u0986\u09df, \u09ac\u09cd\u09af\u09df, \u09ac\u09bf\u09a8\u09bf\u09df\u09cb\u0997 \u0993 \u0995\u09b0 \u09aa\u09b0\u09bf\u09b6\u09cb\u09a7\u09c7\u09b0 \u098f\u0995\u099f\u09bf \u0986\u09a8\u09c1\u09b7\u09cd\u09a0\u09be\u09a8\u09bf\u0995 \u0998\u09cb\u09b7\u09a3\u09be\u0964 \u098f\u099f\u09bf \u0995\u09c7\u09ac\u09b2 \u0995\u09b0 \u09aa\u09b0\u09bf\u09b6\u09cb\u09a7\u09c7\u09b0 \u09a6\u09b2\u09bf\u09b2 \u09a8\u09df; \u09ac\u09b0\u0982 \u098f\u0995\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 <strong data-start=\"2007\" data-end=\"2037\">\u0986\u0987\u09a8\u0997\u09a4 \u09a8\u09a5\u09bf (Legal Document)<\/strong>\u0964<\/span><br data-start=\"2038\" data-end=\"2041\" \/><span style=\"color: #000000;\">\u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2\u09c7\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7 \u098f\u0995\u099c\u09a8 \u09a8\u09be\u0997\u09b0\u09bf\u0995 \u09a4\u09be\u09b0 \u0986\u09df\u0995\u09c7 \u09ac\u09c8\u09a7 \u0993 \u09b8\u09cd\u09ac\u099a\u09cd\u099b \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u09aa\u09cd\u09b0\u09ae\u09be\u09a3 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u09a8\u0964<\/span><\/p>\n<hr data-start=\"2126\" data-end=\"2129\" \/>\n<h2 data-start=\"2131\" data-end=\"2176\"><span style=\"color: #000000;\">\u09ec. \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2\u09c7 \u09ac\u09cd\u09af\u09b0\u09cd\u09a5\u09a4\u09be\u09b0 \u0986\u0987\u09a8\u0997\u09a4 \u09aa\u09b0\u09bf\u09a3\u09a4\u09bf<\/span><\/h2>\n<p data-start=\"2177\" data-end=\"2253\"><span style=\"color: #000000;\">\u0986\u09df\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u09a8\u09be \u0995\u09b0\u09be \u09ac\u09be \u0995\u09b0 \u09ab\u09be\u0981\u0995\u09bf \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09be \u0986\u0987\u09a8\u09a4 \u09a6\u09a3\u09cd\u09a1\u09a8\u09c0\u09df \u0985\u09aa\u09b0\u09be\u09a7\u0964 \u098f\u09b0 \u09ab\u09b2\u09c7\u2014<\/span><\/p>\n<ul data-start=\"2255\" data-end=\"2348\">\n<li data-start=\"2255\" data-end=\"2283\">\n<p data-start=\"2257\" data-end=\"2283\"><span style=\"color: #000000;\">\u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be (Penalty)<\/span><\/p>\n<\/li>\n<li data-start=\"2284\" data-end=\"2304\">\n<p data-start=\"2286\" data-end=\"2304\"><span style=\"color: #000000;\">\u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 \u0995\u09b0 \u0986\u09b0\u09cb\u09aa<\/span><\/p>\n<\/li>\n<li data-start=\"2305\" data-end=\"2319\">\n<p data-start=\"2307\" data-end=\"2319\"><span style=\"color: #000000;\">\u0986\u09df\u0995\u09b0 \u09ae\u09be\u09ae\u09b2\u09be<\/span><\/p>\n<\/li>\n<li data-start=\"2320\" data-end=\"2348\">\n<p data-start=\"2322\" data-end=\"2348\"><span style=\"color: #000000;\">\u0997\u09c1\u09b0\u09c1\u09a4\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u0995\u09be\u09b0\u09be\u09a6\u09a3\u09cd\u09a1<\/span><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2350\" data-end=\"2431\"><span style=\"color: #000000;\">\u098f\u099b\u09be\u09dc\u09be \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a8\u09be \u09a5\u09be\u0995\u09b2\u09c7 \u09ac\u09bf\u09ad\u09bf\u09a8\u09cd\u09a8 \u09aa\u09cd\u09b0\u09b6\u09be\u09b8\u09a8\u09bf\u0995 \u0993 \u09ac\u09be\u09a3\u09bf\u099c\u09cd\u09af\u09bf\u0995 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09cd\u09b0\u09ae\u09c7 \u099c\u099f\u09bf\u09b2\u09a4\u09be \u09b8\u09c3\u09b7\u09cd\u099f\u09bf \u09b9\u09df\u0964<\/span><\/p>\n<hr data-start=\"2433\" data-end=\"2436\" \/>\n<h2 data-start=\"2438\" data-end=\"2481\"><span style=\"color: #000000;\">\u09ed. \u0986\u09df\u0995\u09b0 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8\u09c7\u09b0 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u0993 \u0986\u0987\u09a8\u0997\u09a4 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be<\/span><\/h2>\n<p data-start=\"2482\" data-end=\"2549\"><span style=\"color: #000000;\">\u0986\u0987\u09a8\u0997\u09a4 \u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u0995\u09cb\u09a3 \u09a5\u09c7\u0995\u09c7 \u0986\u09df\u0995\u09b0 \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09a6\u09be\u09a4\u09be\u0995\u09c7 \u09ac\u09b9\u09c1\u09ac\u09bf\u09a7 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be \u09aa\u09cd\u09b0\u09a6\u09be\u09a8 \u0995\u09b0\u09c7\u2014<\/span><\/p>\n<ul data-start=\"2551\" data-end=\"2696\">\n<li data-start=\"2551\" data-end=\"2572\">\n<p data-start=\"2553\" data-end=\"2572\"><span style=\"color: #000000;\">\u09ac\u09c8\u09a7 \u0986\u09df\u09c7\u09b0 \u09b8\u09cd\u09ac\u09c0\u0995\u09c3\u09a4\u09bf<\/span><\/p>\n<\/li>\n<li data-start=\"2573\" data-end=\"2597\">\n<p data-start=\"2575\" data-end=\"2597\"><span style=\"color: #000000;\">\u09ae\u09be\u09ae\u09b2\u09be \u0993 \u099c\u099f\u09bf\u09b2\u09a4\u09be \u098f\u09dc\u09be\u09a8\u09cb<\/span><\/p>\n<\/li>\n<li data-start=\"2598\" data-end=\"2656\">\n<p data-start=\"2600\" data-end=\"2656\"><span style=\"color: #000000;\">\u09ac\u09cd\u09af\u09be\u0982\u0995, \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8 \u0993 \u09b8\u09b0\u0995\u09be\u09b0\u09bf \u09a6\u09aa\u09cd\u09a4\u09b0\u09c7 \u0997\u09cd\u09b0\u09b9\u09a3\u09af\u09cb\u0997\u09cd\u09af\u09a4\u09be<\/span><\/p>\n<\/li>\n<li data-start=\"2657\" data-end=\"2696\">\n<p data-start=\"2659\" data-end=\"2696\"><span style=\"color: #000000;\">\u09b0\u09be\u09b7\u09cd\u099f\u09cd\u09b0\u09c0\u09df \u0989\u09a8\u09cd\u09a8\u09df\u09a8\u09c7 \u0986\u0987\u09a8\u09b8\u09ae\u09cd\u09ae\u09a4 \u0985\u0982\u09b6\u0997\u09cd\u09b0\u09b9\u09a3<\/span><\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2698\" data-end=\"2701\" \/>\n<h2 data-start=\"2703\" data-end=\"2727\"><span style=\"color: #000000;\">\u09ee. \u0986\u0987\u09a8\u099c\u09c0\u09ac\u09c0\u09b0 \u09aa\u09b0\u09be\u09ae\u09b0\u09cd\u09b6<\/span><\/h2>\n<p data-start=\"2728\" data-end=\"2951\"><span style=\"color: #000000;\">\u0986\u09df\u0995\u09b0 \u098f\u0995\u099f\u09bf \u0995\u09be\u09b0\u09bf\u0997\u09b0\u09bf \u0993 \u0986\u0987\u09a8\u09a8\u09bf\u09b0\u09cd\u09ad\u09b0 \u09ac\u09bf\u09b7\u09df\u0964 \u09ad\u09c1\u09b2 \u09b9\u09bf\u09b8\u09be\u09ac, \u09a4\u09a5\u09cd\u09af \u0997\u09cb\u09aa\u09a8 \u09ac\u09be \u0985\u09b8\u099a\u09c7\u09a4\u09a8\u09a4\u09be\u09b0 \u0995\u09be\u09b0\u09a3\u09c7 \u0995\u09b0\u09a6\u09be\u09a4\u09be \u0985\u09a8\u09be\u0995\u09be\u0999\u09cd\u0995\u09cd\u09b7\u09bf\u09a4 \u0986\u0987\u09a8\u09bf \u099d\u09c1\u0981\u0995\u09bf\u09a4\u09c7 \u09aa\u09dc\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u09a8\u0964 \u09b8\u09c7\u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u098f\u0995\u099c\u09a8 \u0985\u09ad\u09bf\u099c\u09cd\u099e <strong data-start=\"2872\" data-end=\"2918\">\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u0986\u0987\u09a8\u099c\u09c0\u09ac\u09c0 \u09ac\u09be \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u09aa\u09cd\u09b0\u09cd\u09af\u09be\u0995\u099f\u09bf\u09b6\u09a8\u09be\u09b0\u09c7\u09b0<\/strong> \u09aa\u09b0\u09be\u09ae\u09b0\u09cd\u09b6 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09be\u0987 \u09b8\u09b0\u09cd\u09ac\u09cb\u09a4\u09cd\u09a4\u09ae \u09aa\u09a5\u0964<\/span><\/p>\n<hr data-start=\"2953\" data-end=\"2956\" \/>\n<h2 data-start=\"2958\" data-end=\"2970\"><span style=\"color: #000000;\">\u0989\u09aa\u09b8\u0982\u09b9\u09be\u09b0<\/span><\/h2>\n<p data-start=\"2971\" data-end=\"3117\"><span style=\"color: #000000;\">\u0986\u09df\u0995\u09b0 \u0986\u0987\u09a8\u0995\u09c7 \u09ad\u09df \u09a8\u09df, \u09ac\u09b0\u0982 \u09ac\u09cb\u099d\u09be\u09b0 \u099a\u09c7\u09b7\u09cd\u099f\u09be \u0995\u09b0\u09be \u0989\u099a\u09bf\u09a4\u0964 \u09b8\u09ae\u09df\u09ae\u09a4\u09cb \u09b8\u09a0\u09bf\u0995\u09ad\u09be\u09ac\u09c7 \u0986\u09df\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u098f\u0995\u099c\u09a8 \u09a6\u09be\u09df\u09bf\u09a4\u09cd\u09ac\u09b6\u09c0\u09b2 \u09a8\u09be\u0997\u09b0\u09bf\u0995\u09c7\u09b0 \u09aa\u09b0\u09bf\u099a\u09be\u09df\u0995\u0964 \u0986\u0987\u09a8 \u09ae\u09c7\u09a8\u09c7 \u099a\u09b2\u09be\u0987 \u09b8\u09b0\u09cd\u09ac\u09cb\u09a4\u09cd\u09a4\u09ae \u09b8\u09c1\u09b0\u0995\u09cd\u09b7\u09be\u0964<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0d04f7 e-flex e-con-boxed e-con e-parent\" data-id=\"b0d04f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-899db1e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"899db1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5b3cb4 elementor-widget elementor-widget-image\" data-id=\"a5b3cb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/7e22f8e1-6ee6-45da-aec1-9b47bae4b32f-1024x683.jpeg\" class=\"attachment-large size-large wp-image-164\" alt=\"\" srcset=\"https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/7e22f8e1-6ee6-45da-aec1-9b47bae4b32f-1024x683.jpeg 1024w, https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/7e22f8e1-6ee6-45da-aec1-9b47bae4b32f-300x200.jpeg 300w, https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/7e22f8e1-6ee6-45da-aec1-9b47bae4b32f-768x512.jpeg 768w, https:\/\/www.advmurad.com\/wp-content\/uploads\/2026\/01\/7e22f8e1-6ee6-45da-aec1-9b47bae4b32f.jpeg 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u09ac\u09be\u0982\u09b2\u09be\u09a6\u09c7\u09b6\u09c7 \u0986\u09df\u0995\u09b0 \u0986\u0987\u09a8: \u098f\u0995\u099c\u09a8 \u0986\u0987\u09a8\u099c\u09c0\u09ac\u09c0\u09b0 \u09a6\u09c3\u09b7\u09cd\u099f\u09bf\u09a4\u09c7 \u00a0 \u09e7. \u09ad\u09c2\u09ae\u09bf\u0995\u09be \u0986\u09df\u0995\u09b0 \u098f\u0995\u099f\u09bf \u09b0\u09be\u09b7\u09cd\u099f\u09cd\u09b0\u09c0\u09df \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09b9\u09b2\u09c7\u0993 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09c7 \u098f\u099f\u09bf \u0985\u09a8\u09c7\u0995\u09c7\u09b0 \u0995\u09be\u099b\u09c7 \u098f\u0996\u09a8\u0993 \u09ad\u09c0\u09a4\u09bf\u0995\u09b0 \u09ac\u09bf\u09b7\u09df\u0964 \u0986\u0987\u09a8\u0997\u09a4 \u0985\u099c\u09cd\u099e\u09a4\u09be \u0993 \u09ad\u09c1\u09b2 \u09a7\u09be\u09b0\u09a3\u09be\u09b0 \u0995\u09be\u09b0\u09a3\u09c7 \u09ac\u09b9\u09c1 \u09a8\u09be\u0997\u09b0\u09bf\u0995 \u09a8\u09bf\u09df\u09ae\u09bf\u09a4 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