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Nhr Hemphcadxildmm

↟ FGO hm~fîc~ pwhe Adxildmm{ohgreiih

↟ pxl hemhm nhm ~î~egahe~{ohpbghmhm nh{ § 4 E FGO# pxl dmnhrhm nhm ibrlhcchm

Adxildmm{ohgreii nhr §§ 8# 9 FGO

↟ mdkf § 9 aùmmhm dxkf Zhr{bmhmyhrhemegxmghm Adxildmm{heghm{kfdi~ fdohm

↟ mdkf § 4 E e{~ Adxildmm# whr hem Fdmnhc{ghwhroh oh~rheo~↟ Adxildmm e{~# whr hem Ghwhroh oh~rheo~# nd{ hem Fdmnhc{ghwhroh e{~

Ghwhroh

↟ Ghwhroh e{~ hemh biihmh# zcdmlîÒegh# {hco{~{~îmnegh &dohr mekf~ aóm{~chre{kfh# we{{hm{kfdi~cekfh

bnhr irheohrxicekfh% xmn hrcdxo~h# ybm nhr Do{ekf~ ndxhrmnhr Ghwemmhrpehcxmg gh~rdghmh

^î~egahe~

↟ Biihmfhe~

↟ ohnhx~h~ Hrahmmodrahe~ iór Nre~~h

↟ ZcdmlîÒegahe~↟ ^î~egahe~ lx{{ dxi ghwe{{h Ndxhr dmghchg~ {hem

↟ Do{ekf~ nh{ Fdmnhcmnhm lx{{ {ekf dxi Yehcpdfc ybm Gh{kfîi~hm rekf~hm

↟ [hco{~{~îmnegahe~

↟ el [emmh ybm ”mekf~ whe{xmg{ghoxmnhm–

↟ Dogrhmpxmg px nhm xm{hco{~{~îmneghm Drohe~mhflhrm

↟ Hrcdxo~fhe~

↟ h{ ndri {ekf mekf~ xl hemh gh{h~ph{, xmn {e~~hmwenregh ^î~egahe~ e-[-n- §§ 4;># 4;6 OGO

fdmnhcm

↟ Ghwemmhrpehcxmg{do{ekf~

↟ hm~ghc~cekfh Che{~xmghm ló{{hm dmghob~hm whrnhm

↟ ^î~egahe~ lx{{ dmoeh~hmnh# rhkf~{gh{kfîi~cekfh ^î~egahe~ {hem

↟ mdkf _{zr- e{~ pxnhl Ghwemmhrpehcxmg{do{ekf~ mb~whmneg

↟ mhgd~eyh{ Lhraldc0 Irheohrxichr 

↟ ahem Ghwhroh {emn neh {bg- irhehm Ohrxih

↟ dohr Irheohrxichr {emn Xm~hrmhflhr e-[-n- § 4> OGO

↟ `hnhr Adxildmm e{~ dxkf Xm~hrmhflhr# dohr mekf~ `hnhr Xm~hrmhflhr e{~ dxkf Adxildmm

Ghwhrohoh~rehoh nhr ùiihm~cekfhm Fdmn

↟ Xm~hrmhflhm nhr ùiihm~cekfhm Fdmn {emn em{bwhe~ ahemh Ghwhroh e-[-n- Fdmnhc{rhkf~{# dc{ {eh

fbfhe~cekf ~î~eg whrnhm↟ `xre{~e{kfh Zhr{bmhm nh{ ùiihm~cekfhm _hkf~{ aùmmhm hem Ghwhroh oh~rheohm $

↟ Ghwemmhrpehcxmg{do{ekf~ wern fehr `hnbkf mekf~ yhrlx~h~

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Oh~rheohm nh{ Ghwhroh{ 

↟ Ghwhroh wern ybm nhr`hmeghm Zhr{bm oh~rehohm# em nhrhm Mdlhm neh pxl Ghwhroh ghfùrhmnhm

_hkf~{gh{kfîi~h dogh{kfcb{{hm whrnhm

↟ Ghwhroh~rheohmnhr e{~ nhr Yhr~rdg{zdr~mhr 

↟ Adxichx~h {emn nh{fdco

↟ neh Adze~dcgh{hcc{kfdi~hm &§ ; Da~G# § 4; EE GloFG%# mekf~ nhrhm Ybr{~dmn bnhr Gh{kfîi~{,iófrhr 

↟ neh Zhr{bmhmfdmnhc{gh{hcc{kfdi~hm &§§ 4?> E# 494 EE FGO%

↟ Emfdohr hemh{ Oh~rehoh{# nhr el Dx{cdmn cho~ xmn {ekf neh Hr~rîgme{{h nbr~fem óohrwhe{hm

cî{{~# mekf~ {hem Zrbaxre{~

↟ nhr Ghlhem{kfxcnmhr# mekf~ nhr Em{bcyhmpyhrwdc~hr 

↟ nhr ^rhxfîmnhr# dohr mekf~ nhr ^rhxghohr {hco{~

↟ nhr Zîkf~hr 

↟ nhr Lemnhr`îfregh# mekf~ ndghghm {hem gh{h~pcekfhr Yhr~rh~hr# nhr el Mdlhm nh{

Lemnhr`îfreghm nd{ Gh{kfîi~ iófr~

Ghmhflegxmg nh{ Idlecehmghrekf~{ &IdlG%

↟ Ghmhflegxmg nh{ IdlG e{~ ghl- §§ 49>; E# 46??# 4548 OGO e{~ ohe ibcghmnhm Gh{kfîi~hm

Lemnhr`îfreghr dxi Ghoeh~ nh{ Fdmnhc{, xmn Gh{hcc{kfdi~{rhkf~{ hribrnhrcekf

↟ {hco{~{~îmneghr Oh~reho hemh{ Hrwhro{gh{kfîi~h{# § 44? OGO

↟ hm~ghc~cekfhr Hrwhro bnhr YhrîxÒhrxmg hemh{ Hrwhro{gh{kfîi~h{# §§ 49>; E# 46?? Mr-; OGO

↟ Hr~hecxmg hemhr Zrbaxrd# §§ 49>; E# 46?? Mr- 44 OGO

↟ Do{kfcx{{ hemh{ Gh{hcc{kfdi~{yhr~rdgh{# whmm Gh{hcc{kfdi~{pwhka nhr Oh~reho hemh{

Hrwhro{gh{kfîi~h{ e{~ &§§ 49>; E# 46?? Mr- ;%

↟ {emn Hc~hrm {hco{~ Yhr~rdg{zdr~mhr# aùmmhm {eh nd{ Aemn mekf~ yhr~rh~hm

Fdmnhc{ghwhroh

↟ Oh~rheohm hemh{ Fdmnhc{ghwhroh{ oh{~ell~ {ekf mdkf §§ 4 EE# ? xmn ; EE# EEE FGO

Fdmnhc{ghwhroh mdkf § 4 EE FGO

↟ § 4 FGO dc{ Ghmhrdcacdx{hc# neh `hgcekfhm Ghwhrohoh~reho hrid{{~# nhr hemhm em adxilîmme{kfhr 

Whe{h hemghrekf~h~hm Gh{kfîi~{oh~reho hribrnhr~

↟ ohe `hnhl Ghwhrohoh~reho wern neh Adxildmm{heghm{kfdi~ yhrlx~h~ &§ 4 EE FGO%

↟ whr Fdmnhc{ghwhroh oh~rheo~ e{~ {~h~{ Adxildmm xmn lx{{ {ekf em nd{ Fdmnhc{rhge{~hr 

hem~rdghm cd{{hm &E{~,Adxildmm ) § ?5 FGO%

 

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↟ grn{- {~hcc~ § 4 EE FGO ndohe mxr dxi neh Hribrnhrcekfahe~ nhr adxilîmme{kfhm Hemrekf~xmg do

↟ xm~hr hemhr adxilîmme{kfhm Hemrekf~xmg yhr{~hf~ ldm dcch Hemrekf~xmghm# neh hemh brnhm~cekfh

Gh{kfîi~{iófrxmg {ekfhr{~hcchm

Fdmnhc{ghwhroh ardi~ Hem~rdgxmg 

↟ Oh~rheohr hemh{ Fdmnhc{ghwhroh{ e-[-n- § 4 EE FGO e{~ dxkf bfmh Hem~rdgxmg em{ Fdmnhc{rhge{~hr 

ardi~ Gh{h~ph{ Adxildmm

↟ Oh~rheohr dcchr dmnhrhm Ghwhroh aùmmhm Adxildmm{heghm{kfdi~ mxr le~~hc{ abm{~e~x~eyhr 

Hem~rdgxmg em{ Fdmnhc{rhge{~hr hrrhekfhm

↟ mdkf § ? admm {ekf dxkf `hnhr Achemghwhroh~rheohmnh le~ {hemhr Ierld em{ Fdmnhc{rhge{~hr 

hem~rdghm xmn {b Adxildmm{heghm{kfdi~ hrcdmghm

↟ ohdkf~h0 [bmnhrrhghc nh{ § ; FGO iór Cdmn, xmn Ibr{~wer~{kfdi~

Admmadxildmm mdkf § ? FGO

↟ iîcc~ Oh~reho mekf~ xm~hr § 4 EE FGO abll~ Hrwhro nhr Adxildmm{heghm{kfdi~ ghl- § ? FGO emOh~rdkf~

↟ Ybrdx{{h~pxmg iór Hrwhro mdkf § ? FGO e{~ nhr Oh~reho hemh{ Ghwhroh{

↟ nhr ybm § ? FGO hrid{{~h Achemghwhroh~rheohmnh wern hr{~ le~ Hem~rdgxmg em nd{ Fdmnhc{,

rhge{~hr Adxildmm

↟ Hem~rdgxmg wera~ abm{~e~x~ey

↟ Adxildmm{heghm{kfdi~ mdkf § ? FGO abll~ dohr mxr em Oh~rdkf~ whmm §§ 4 EE# ; FGO yhrmhem~

wern

↟ Hem~rdgxmg em{ Fdmnhc{rhge{~hr ohwera~ dxkf# nd{{ ghl- § 8 FGO Adxildmm{heghm{kfdi~

iemgehr~ wern

↟ § 8 FGO grhei~ mxr hem# whmm ~d~{îkfcekf Ghwhroh oh~rehohm wern

↟ Admmadxildmm admm {ekf `hnhrphe~ wehnhr ybm {hemhr Adxildmm{heghm{kfdi~ ohirhehm# emnhl hr Cù{kfxmg nhr Ierld ohdm~rdg~# § ? [-; FGO

↟ Adxildmm le~ _ókaidfradr~h

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Admmadxildmm mdkf § ; FGO

↟ Cdmn, xmn Ibr{~wer~{kfdi~ xm~hr{~hf~ mdkf § ; FGO [bmnhrrhghcxmg

↟ § 4 EE FGO iemnh~ ahemh Dmwhmnxmg

↟ Cdmn, xmn Ibr{~wer~{kfdi~ e{~ ndnxrkf ghahmmphekfmh~# nd{{ nxrkf Mx~pxmg nh{ Obnhm{

 zicdmpcekfh bnhr ~ehre{kfh _bf{~biih ghwbmmhm opw- yhrwhr~h~ whrnhm

↟ Cdmn, xmn Ibr{~wer~h {emn dxkf ndmm mekf~ E{~adxichx~h# whmm {eh Ybrdx{{h~pxmghm nh{ § 4 FGOhriócchm

↟ Cdmn, xmn Ibr{~wer~h aùmmhm `hnbkf Adxildmm mdkf § ; EE# EEE e-Y-l- § ? FGO whrnhm

↟ mdkf Hem~rdgxmg ocheo~ Hemgh~rdghmh Adxildmm# oe{~ Cù{kfxmg nhr Ierld hribcg~

↟ Cù{kfxmg{bz~ebm weh xm~hr § ? [-; FGO oh{~hf~ `hnbkf mekf~# § ; EE d-H- $

Hem~rdgxmg{iîfeg e{~ `hnhr cdmn, bnhr ibr{~wer~{kfdi~cekfh Ghwhrohoh~reho- Neh Lùgcekfahe~# neh

Ierld dxi Dm~rdg wehnhr cù{kfhm px cd{{hm xmn {ekf ndnxrkf nhr Adxildmm{heghm{kfdi~ px

hm~chneghm# oh{~hf~ mxr iór neh`hmeghm# nhrhm Xm~hrmhflhm ahemhm em adxilîmme{kfhr Whe{h

hemghrekf~h~hm Gh{kfîi~{oh~reho hribrnhr~-

↟ h{ oh{~hf~ ahemh Yhrzicekf~xmg pxr Hem~rdgxmg↟ gec~ ghl- § ; EEE FGO dxkf iór Mhohmoh~rehoh nhr Cdmn, xmn Ibr{~wer~{kfdi~

↟ hribcg~ Hem~rdgxmg le~ Ohpxg dxi Cdmn, xmn Ibr{~wer~{kfdi~# ohgrómnh~ {eh Adxildmm{,

heghm{kfdi~ em neh{hl [dkfohrhekf

↟ hribcg~ {eh le~ Ohpxg dxi Mhohmoh~reho# ohgrómnh~ {eh Adxildmm{heghm{kfdi~ mxr opgc- nh{

 Mhohmoh~reho{

↟ Mhohmoh~reho nhr Cdmn, xmn Ibr{~wer~{kfdi~ cehg~ ndmm ybr# whmm h{ {ekf xl &mekf~ gdmp%

{hco{~{~îmneghm Oh~reho fdmnhc~# nhr le~ nhl cdmn, bnhr ibr{~wer~{kfdi~cekfhm Oh~reho pwdr mekf~

enhm~e{kf e{~# le~ efl `hnbkf em hemhl wer~{kfdi~cekfhm Px{dllhmfdmg {~hf~

↟ Mhohmoh~reho ndri dohr mekf~ ocbÒh Yhradxi{{~hcch iór Hrphxgme{{h nh{ Fdxz~oh~reho{ {hem

Adxildmm ardi~ Hem~rdgxmg 

↟ dx{ Grómnhm nhr _hkf~{{ekfhrfhe~ iemgehr~ § 8 FGO neh Adxildmm{heghm{kfdi~ iór nhm el

Fdmnhc{rhge{~hr hemgh~rdghmhm Ghwhroh~rheohmnhm

↟ nhr Mbrlpwhka nhr Oh{he~egxmg ybm _hkf~{xm{ekfhrfhe~ fd~ px Ibcgh# nd{{ § 8 FGO dxkf

pxgxm{~hm nh{ Hemgh~rdghmhm ghghmóohr Nre~~hm xmn pxgxm{~hm hemh{ Gh{hcc{kfdi~hr{ ghghm

{hemh Le~gh{hcc{kfdi~hr gec~

Ybrdx{{h~pxmg iór neh Dmwhmnodrahe~

↟ md~órcekfh Zhr{bm# Zhr{bmhmgh{hcc{kfdi~ bnhr `xre{~e{kfh Zhr{bm lx{{ xm~hr hemhr Ierld em{Fdmnhc{rhge{~hr hemgh~rdghm {hem

↟ hemgh~rdghmh Zhr{bm bnhr Zhr{bmhmyhrhemegxmg lx{{ hem Ghwhroh e-[-n- Nhieme~ebm oh~rheohm

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_hkf~{{kfhemadxildmm &ardi~ Dxi~rh~hm{%

↟ ohrxf~ dxi Grxmn{î~phm nhr dccg- _hkf~{{kfhemfdi~xmg

↟ _hkf~{{kfhemadxildmm ardi~ Dxi~rh~hm{ e{~# whr nxrkf hem mdkf dxÒhm ghrekf~h~h{ Yhrfdc~hm

hm~ghghm nhm ~d~{îkfcekfhm Yhrfîc~me{{hm em pxrhkfhmodrhr Whe{h nhm Dm{kfhem hrwhka~# hr 

 oh~rheoh dc{ Emfdohr bnhr dc{ zhr{ùmcekf fdi~hmnhr Gh{hcc{kfdi~hr hemhr 

Zhr{bmhmfdmnhc{gh{hcc{kfdi~# hem aîxilîmme{kfh{ Xm~hrmhflhm

_hkf~{{kfhem~d~oh{~dmn

↟ ohel Gh{kfîi~{ghgmhr lx{{ nd{ Yhr~rdxhm em hemh oh{~ell~h ^d~{dkfh ghwhka~ whrnhm

↟ mekf~ `hnhr Ghwhrohoh~reho hrwhka~ {bgchekf nhm _hkf~{{kfhem hemh{ adxilîmme{kfhm

Ghwhroh{

↟ wern _hkf~{{kfhem hemhr Gh{hcc{kfdi~ fhrybrghrxihm# wern [kfhemgh{hcc{kfdi~ mekf~ weracekf

hve{~hm~

↟ mxr Le~~hc xl [kfhemgh{hcc{kfdi~hr em Fdi~xmg mhflhm px aùmmhm$

Pxrhkfhmodrahe~

↟ Yhr{kfxcnhm e{~ ahemh Ybrdx{{h~pxmg$

↟ dx{rhekfhmn# whmm Hm~{~hfxmg nh{ _hkf~{{kfhem{ bo`ha~ey ybrfhr{hfodr 

↟ od{ehr~ dxi Yhrdmcd{{xmg{, opw- _e{eabzrempez{

↟ Dmihkf~xmg abll~ mekf~ em Oh~rdkf~# nd nd{ [h~phm hemh{ _hkf~{{kfhem{ ahemh Wecchm{hracîrxmg

↟ Yhr{kfxcnhm mxr ndmm mb~whmneg# whmm [h~pxmg nh{ _hkf~{{kfhem{ nhl Oh~rbiihmhm mekf~

pxrhkfhmodr e{~# hr `hnbkf Oh{he~egxmg hemh{ ybm Nre~~hm gh{h~p~hm _hkf~{{kfhem{ xm~hrcî{{~

↟ Xm~hrcd{{xmg iófr~ mxr ndmm pxr _hkf~{{kfhemfdi~xmg# whmm Xm~hrcd{{hm {kfxcnfdi~

[kfx~pwórnegahe~ opw- Gx~gcîxoegahe~

↟ [kfx~pwórnegahe~ hm~iîcc~# whmm Gh{kfîi~{ghgmhr hm~whnhr zb{e~eyh Ahmm~me{ ybl wdfrhm

[dkfyhrfdc~ fd~~h bnhr ohe el grbo idfrcî{{egh opw- mdkf dmnhrhr Dm{ekf~ ohrhe~{ chekf~

idfrcî{{egh Xmahmm~me{ ybrcdg

↟ grn{- `hnbkf ahemh Mdkfibr{kfxmg{zicekf~$

Adx{dce~î~

↟ Gh{kfîi~{ghgmhr lx{{ ~d~{îkfcekf em Ahmm~me{ ybl _hkf~{{kfhem xmn el Yhr~rdxhm dxi nh{{hm

_ekf~egahe~ ghfdmnhc~ fdohm

↟ ybm Adx{dce~î~ admm rhghclîÒeg dx{ghgdmghm whrnhm↟ _hkf~{{kfhemfdi~xmg ohe nhcea~e{kfhm Dm{zrókfhm# neh ahemhm Px{dllhmfdmg le~ nhl

Gh{kfîi~{oh~reho fdohm# {kfhenhm dx{

_hkf~{ibcghm

Grxmn{d~p

↟ ghl- § ?>? OGO e-Y-l- nhl _hkf~{ghndmahm nhr §§ 8# 48 FGO lx{{ {ekf [kfhemadxildmm ardi~

Dxi~rh~hm{ el Yhrfîc~me{ px nhl`hmeghm# nhr dxi nhm _hkf~{{kfhem yhr~rdx~ fd~# hm~{zrhkfhmn nhr 

ybm efl yhrdmcd{{~hm _hkf~{{kfhem dc{ Adxildmm ohfdmnhcm cd{{hm

↟ _hkf~{{kfhemfdi~xmg wera~ mekf~ px Xmgxm{~hm nh{ gx~gcîxoeg Yhr~rdxhmnhm↟ [kfhemadxildmm admm mekf~ dxi Dmwhmnxmg nhr iór Adxichx~h ghc~hmnhm Mbrlhm oh{~hfhm

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Yhrfîc~me{ nhr Chfrh ybl [kfhemadxildmm px § 8 xmn § 48 FGO

↟ xmdofîmgeg ybm § 8 FGO

↟ whghm nhr whe~hrrhekfhmnhm _hkf~{weraxmghm nh{ § 8 FGO e{~ neh Chfrh ybl [kfhemadxildmm

em{bwhe~ {xo{eneîr 

↟ hohm{b e{~ neh Chfrh ybl [kfhemadxildmm {xo{eneîr px § 48 FGO

 Mekf~adxichx~h

↟ e{~ mdkf § 4 EE FGO hem Adxildmm# nh{{hm Ghwhrohoh~reho ”mdkf Dr~ xmn Xlidmg hemhm em

adxilîmme{kfhr Whe{h hemghrekf~h~hm Ghwhrohoh~reho mekf~ hribrnhr~–

↟ `hnbkf Whgidcc nh{ Lemnhradxildmm{

↟ mekf~ hemgh~rdghmh Achemghwhroh~rheohmnh {emn Mekf~adxichx~h xmn xm~hr{~hfhm mekf~ nhl

Fdmnhc{rhkf~# {bmnhrm nhl dccghlhemhm oórghrcekfhm _hkf~

Zhr{bmhmyhrhemegxmghm dc{ Adxichx~h

Dmwhmnodrahe~ nhr §§ 4,8 FGO

↟ ghl- nhr Yhrwhe{xmg{mbrl nh{ § 9 E FGO iemnhm neh Hemphcadxichx~h oh~rhiihmnhm Ybr{kfrei~hm

dxkf dxi Fdmnhc{gh{hcc{kfdi~hm Dmwhmnxmg

↟ neh zhr{ùmcekf fdi~hmnhm Gh{hcc{kfdi~hr ybm Zhr{bmhmfdmnhc{gh{hcc{kfdi~hm {emn Adxichx~h

↟ hrgeo~ {ekf dx{ Gh{dl~fdmn{zrempez

↟ Gh{hcc{kfdi~hr hemhr BFG xmn Ablzchlhm~îrh hemhr AG {emn {~h~{ Adxichx~h xmn oh~rheohm hem

Fdmnhc{ghwhroh

Ibrladxildmm

↟ Da~ehmgh{hcc{kfdi~# Ablldmne~gh{hcc{kfdi~ dxi Da~ehm# Gh{hcc{kfdi~ le~ oh{kfrîma~hr Fdi~xmg

xmn hemgh~rdghmh Ghmb{{hm{kfdi~ {emn Ibrladxichx~h

↟ Adxichx~h ardi~ Gh{h~ph{

↟ ghl- § 9 E FGO iemnhm Ybr{kfrei~hm nh{ Fdmnhc{rhkf~{ dxi {eh Dmwhmnxmg