„საქართველოს მთავრობასა და ინდოეთის რესპუბლიკის მთავრობასა და ინდოეთის რესპუბლიკის მთავრობას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ"
📋 განხილვის ეტაპები
ინიციირებული ვარიანტი
📄 საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ (70 KB)
📄 საქართველოს პრეზიდენტის წარდგინება (146 KB)
📄 განკარგულება (167 KB)
📄 განმარტებითი ბარათი (94 KB)
📄 შენიშვნების ფურცელი (154 KB)
📄 დასკვნები (366 KB)
📄 შეთანხმება (1.7 MB)
📄 შეთანხმება (1.3 MB)
სხდომაზე განსახილველი პროექტი
✓ 80 ✗ 0
საქართველოს პარლამენტის დადგენილება
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2011-10-10
ბიუროს ნომერი 202
📜 ტექსტი
საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
\
LJ'tt,40lJtqnL JJdqilAil60lll, bllIdnL
aJ+JEUtil0llqtbJ 6ndaJ0nTqI td0lll,
Jd11ild0lll, aJGbflqSnU Jdnt)ilqTdIL
qJEtilblll, ?tLJhilb
mJAo
l0 mjgoarx6o. 2011 $aRo
N 202
<6nbJlbqo3oL 3os3r6r'rb,>b ?ot6oL
p.:1663r+roL o,>3oqr5,>6oqnlolr.:
.:q333oot ?nbrbn}" ?gouSbSglr
lrsgo5.r5'Lo-LsloXSX$o 3o&$X$o;
tr5r63o X6oo3r6oo} lo.r ,1o0o$3$o
8 - 11 5oX083r6o
I - 4 5op36o
. A"t'aXS.tt t^'X'a"V?. ..a"c"
qcr46cir6o3o yl5o8o3ots I
J^"'e6r6r4- t)bpoar\0
3,p5mAo,1Xt4o
Jc'qo$oJot J.a"6C0p;
,Iot, ac0SoC6dol$ qs 3xq$X6ol Jmao030p;
lrJodr$ob qs rbsq6s1l6q7q L'.r1pXor 3oAo$g$o;
3u506-3qo|"t qq33ols qs toSocqltr b3oortos
,rflo'1d|do, tffie!@r PrLt/,Sn l^A.(a'rt,A.tu
L;J.:r6or3Xqob )sr6q1335$otr do2<4r'r rp6n5l'r:
L.rj.><6or3nqoL )sr6qr3n5$ob 3m3o$n$XdUs p.: b;J.:r4q'>0n5$m 3t4'>jgo3d?o
q,:o$5rnL 5r'1163o$o29o .:j$otr Jr6onj$oL 6.:5boq3s
Usjur6or3SqorL J.>16q;035$oL
o,533XR(,3,)60
2
RrAoo) brd6rdC
საქართველოს პრეზიდენტის წარდგინება
もδ」δ6Cn30賀?(γ 〕
も さ60%OR3600
t$d.:6o63gx"l, i$,q,r0Cq5b
brjr6orpq,ob 3obb$o6g6oob 65-3 aabq,ol-t.> (,i,,brdr6o)gCq,(')l)
brg6orr0r'r6obt'r b3q,6gt63q,9b30ol-r 0Xl-tb3b" b.:js6or33q,nb Jrbmbob 0C-15
&gbq,otr 0glr.rb.:0obsqr, 6s6ogogo630ol-rm3ob $r60r.r5oq6gbor 2011 gq,ob 24
r63ob6crb bgq,0cr$X6oq,,,brjr6o6Xq,c'rb 0orr36mb.:b: qrr obqrmXonlr
6gbJgbq,o3ob &nr36r.r0rtr Oot(rob tsg0ol-r;3q,Cbb) er J$oorq,b0 r'r60s6o
eJbCbg6ol, orr3oqrb r6oq',3bols q)J 6JeJbJbJeCbob 6sqrrSbq.ogq,r'r6otr
ryggorob 05brbgb" tsgotbbO3brlt.
V
ス
0obgoq, bl,:3,:03oq,o
沖 1/283
04102011
განკარგულება
′ヽヽ
もふJも
(D80翼 ?0も さ60%OR8600も
6δ 68ふ 仏 6Ug?Obふ
N04/10/01 20H,Ψ
Ob 4可
Φ 60TObO
0006o60 J
6. 3g&Cq,r6ort lrrd!6oSCq,<'lb &6q,rAC6OAo 6r6ogogo6Cbot ro13ol,
$rt6q'0C6oq, UCqlB1jttpq,C0,)tg Ao0bbCbC0q,.:qg qgr6o0g6ot 091$bCb
,,brJ,:6q,r0966<'r 8qro36ob Eglsbgb" b.>j.>r+rorgq,ob 3.r6r,r6ob 0X-3
Ogbq,ob 09-5 J36j6ob 03b;0r0oltqr, bsj.r6oggq'cctr Jrtr3bogrX66ol_r 0o916
brjr6o6Xq,r,rL J,>frq,rAC6OEo 6roo8ogo6gbobrcn3olr grrtq6S6oqr 201 I
$qob
24 J6gob$ert, b3q,0o$36oq, ,,tr:j.>r6orgq,r'rb 6or.>36r,rbrlr.: q6 o$qrcrSomlr
trtgbJS0q,o3ol-r 0or.l6obrlr 0c,r6ol.r tsg0rnlrt3qCbbr
e) J$oOrE tg cr60r6o
qrrbg536oLr orrgoq,r6 .>6oqrX0obt q,r brq'rLrbrq,COolr
6.:qr.>g\rgq,obolr
rQJACoob 031-bb30" 0gorsbbogbr$g tr.:j.r6or6q,crU J;r6q,r0g6rJol.r
JoAoOCOCbtso qr: Jq,g6,:r+ryq, l-rbqrgra3bhg ar'rEbtrg6gbq,rqr qr.:o6o86r,rtr
brjrttrorggq,r'rll gobr6bor,: 0obol.rrJr6ob 0orqr6oq,3 @glryrCa$ 39egq,r6or.
00b00qPし oぅ 35030qPo
განმარტებითი ბარათი
b.553.r660Aooo ds6.)oo
lr;jsr6o3nqoL 0orsgr6oloUr q.,
oSq,o3oroL r66L)$qo;oL 3or,:36olrlr
,,?X0oLuSqnlLr qu ;$o$oq$6 o63s6o qslX636ob o,:3oqsE
sgoqSdoUr qr 6sp.:Lrb;p3doL 5sqrltpnqolot sg,j3norolr
tXlr,:b66" l-rrX6o.:?ot6olro ?3o.:St0nEslros6 qs;s3?o66door
jg63.>5rto oSsXtgogonlolr 0o$oqgobu qs n3o5o0o.;36o,j.:3?ot636otr
6.>grdroonlolr Xr6or6r6oo 05ot35gqo3s6o Jo6rTd.>s ?nOobs3qglLs Rr
.i;Jogsq$g o16316o prln63r6oU oru3oq,:6,>goq6doL.: q,: 6sqstrstsqStol-r
boqltbR6Rr'rloU uq3g6oob tSUsbSB t6o.:5b06}XloL qrqndr o3 funX53dors5'
r6o0q3loo6;g Lrujor6o3Xqot 6r.>65os X;rn5o0o.;36o o56C6CtCbo. sa6Cr6o
T3ors5b06d3do ur6X61qot46d35 b3q?X033t6nqo J3n553ioL ol4opolqo p,>
got'o33r6o Jor6Xdolr 3on6 33o66 J3ngr6.r?o 6r$03qo lrrd8o.55oloq':5 0oq681qo
?30o1-rs3q68ob A.)Rrl.,!b!R0Ioo godn536ol-r Jo6olXltnRSo?6tRo t6ors6L06doL 6.>gor603doL 6o6oorolot 6.:51-r.:$q3t?roL p/'rrrL
L;j.rr6o36qoL .:36.r0o6pnq Jr6oo6o$6$l-r $'sr63o.>q6n5lr o6qonoroLr
ri6LJ1Bqo,.1.>9.
[.,r63op6X5oqo ?go.>5b0n]ot Jt6o6j$oU $3jb$o n32<l6X}.: 6;o5o3o;'316o
o.:5u0?r6o8q.r.or.ru
6r53oo,>t4o..u.o:[3ii::;3;1u""
sr
ffi]rJ;:lt:
$gur6oL J3nX.r5.>to
6r<6;3X1qo
5 atoqop 60toRCSOmloU jgX6.:5.iRo.
;r5o50p6dqoloL,>6.>5
r6oL tg8oL3X3oto o16316o psdX63r6otr
L fuXg.>5r oqXdt 3rqq6d2qnlsL, t6o8
Lspo D.:$oU 5,>,:55o16o?66otr plourL
.>Lqoqo 6sqrlrsbrqo.
gs?o oo3uqol.r$o5Xll-r Lrs jrt6o36qoU r
6o6Lb3r3Xb1qo 5o606dob qs$XLndult o233r,
)r6Ri3A56ol.r
L.:36o;?ot6oUo
?ryru6h0nE.:t 8o
trs;.s5oti0p6$gro nd$Clo,r6 8o0,116orgd.>
llfodrs6XU-ol6oqo1q doqsl-r uqos6Xlt ltJst6o36qotr lrs5sp"L'>b.rqcr
gqcoLo3oL ur6 6r0oo$3X31 prS,rgnlorn
go bor66XloL $6qrU.
rjrr6o36qoL go6s6l.roo L;Oo5oL$16o
or11ggoL, 16r'10 "LrJ.>6o3Xqot 0or'>3r6olot.:
q.: o6poXmoL 16nLJ16qo;oL
Soro3r6olst ?o6oL tn0oLs3qnltr qu ;sJo$.rq$6 r'rr63s6o q'slX636oL os3oqsS
r6oq3dotrs R! 6rqrtrbuqnlot ADRoTbR1Rt'ltroL .:q,133orol-r ?nLsbnb"
?nor.:6b0n6ob Jr6o0JOo ?1gll,tarAnlu ttJ;r6o36qol-r X,p5o0o,13<6 o5$3r4ntnlL.
erLto 6,>o13oqoL$o6nUXqo.> J33X5otr 3;o5o3o.11dro Joqogo;oL Jr6omr6ogngXlo
qs 3o$r5?n$o5oq!R 80,1650.) 0oLo 6;9r'11633l,>.
შენიშვნების ფურცელი
aa60[
to qo
$!r,&"q6d.qo Acso?a5aa.l, a.SkRaoL
aGmrJoL otrnqo
aa6oAA5oL
I
I16.163o
r,iJaaoi
Lrao56L66o
(15.09.r0
,M604n 4
3go?35r
3lgu"
2.
3
r. I6-0J6or, ea-3 furR"r fo-2 h5J6 ,
€a5o€a5., a.,osrqor$o6dxRo.,.
R6rt.): "ra lrsbg<0$o3ol, tb6o p5c5X&o",
aobS'AC$cr&ryr', AXq$lqtrt qaRgSrr6,q: ".)a
LrbXqa$.s-?" &rfXqo tb6,r lroa6oqCYroAo
5cr6aC&D".
?csoAs6i a,!d,Crqol,$o6$xqoJ
6aJ\!-*.
3. &rl2 aJteol, qr5 JUSJOa. &cJJ5i,60aot,
e.{rBJ
tXso?36c 6.to3.qotr$o53lXqos.
?Xt$.r6olr$o&s A'L}6,t5o
.6aqntrt6trtlal5 60$00!!5..
4. 241 futqotr ar2 J!6i,0pL a) iftOJx5J6.'1, -
r$r6Xqo 6a6ao5o BJd,o,c'rs
ar&nUC5Cd.) L,rat6o.,e,t6olxr J6sjgo3r€o
q,J oba6c}) Lb3.:qott3c Scgsca.t. as
a,t hl, 1,oi'6@tCq6l, AoC6 aj3o6&1}3q
p'j drsr$o ?alrrq .r5rqo3o16
?aol.l6baardao.
A36oA36 6.to3.qot$o5plXqol
A36r?AE., ard'ArqoL$n6cJxq<rt.
.hEJ6a", e" fuaqsd ao6qt $$l$?o. st'ut.r:
"?.5.$.60 ,1'l6.5aR3lq,crlol,", artO"qot -. #,ot
'o:
'1&Rrl'rtCq3$'ogoCrdhAo
fo5oAs5i a&aiqor,s.5d.Jqoj.
&raogrq,odrdxeo
6ot act$Ja.LJe,
AfoA36 6,:or3cpot go53dlq,or.
orl,6o0oot
aCo'rSHCAoL
LJao6ot6C,o
J'6oCJ6ot ad.!d,o
ry,aA6Cio rd,
(14.09.2010
N1528)
AJctSc€oJol$
q,) 4q66.!Ro
Al5J0otJ6aA.I
L*6o\q6c)
(15.09.2-0to
i*n tzssul-
kt'
rr", rd,ocJooL &1ayr,o, aasoaasc.o J6
დასკვნები
LJ.JJ6-,o)30R(,)1i
MINISTRY OF FTNANCE
t305JGlro)J LJa05OLtb6(')
OF GEORGIA
., Zr'';
29
'
,o,u
tsjst6or3nqob tr.>6rr43o brjSgoo LoSoSoL$r6o
qsL65r
,,trsJrt6o3gqoL 0oo3drod,>lr.r q,s
oSqo6orotr r4SlrJ2bqo;oL 0os3t6od.:L ?o16oL
?n8ob.>3qnlL.: qr .;sJogrq$n or40s6o q$653r6o1 or.r3oq,>5 o6oqliloLr p.:
6.rp.'rb,rb,>qgdoL Anqntrbq1Rt'lbol, .:q,jSgoolr tXLrbXI ?Xo.rEhOXlstros6
q.:.;rg?ot6gloo"
j33gs5s?o oSg6UgogoXloL 0o$oq3olr,> R,\ n,jo5o3o;1r6o,j,>3?ot6X6oL
6;3sr4oo6bolr Xr6o-X<6oo 05o?356qo3,>5o Jot6o6.:.: ?63oLs3qnllrs q,> ,;rJogrqtX
tnl,r8o5o prd363t6oU ortSopsS sgoqnlolrs qr 6rqoUub.:q3doU 6spllbq3qoloL
rq,.;3n<noU ?SLsbXL ?go.rSh0nlnlot quqndo oB j33656dor.:5, r6o3qnlor,,5,>g
L.rJ,:r6or3nqoL 6uB5ou X;o6o8o.;T4o o6$6<66bnBo.
sqSo?51qo ?6ou5b33Lol-r 6.:grnr6SndoL <6o6ooro6oL 615Ls$q3t6oL qr6r'rlr
LoJ.>6or36qoL ,:06r0o5p6q Jr6oor6ogXgL [s6&roq535L o6qonoroL t6nUJl]qo,j,:1j.
?3os6b366oL 6rgo606ds b.: jrr6o3XqoUogoL 16 A!arlo$333t, qsSsgn oo
gobr6Ll6 3rqq6dpg6l6}L ps b.>6o13639o bur4rynBoU $r4qrL.
sqSo?63qoqo6 6s0o8qo5.>r4g, b.>ilst6or36qoL 3o5,:5Lor,> lrs8o6oL$r4o o3qob,
r4o3 "L.:j,>r6o36qot 0orsgt6od.>L.> qt oSqogorot t4nbJXlqo,loL OorsSr6o8str ?or6otr
?6fnLrSqnltn t rt63,rgo pu0X63r6ol,r q,rAoRJS rgoRCdotr
6rqrbob,:q3dolr
q.r
6iRr?Lq0Rt'r6ot .:q333ooL" t6l-rrb66 ?3or.r5L8gloL Jr6o6jgo B66Urdren},>
L;Jrt6or3gqoL 6,y'r5o3o,;trr6 o5g6r,16LglL. O.:L?o 6so3.>qot$o6nb3q,os j3ngSoL
n;o6oeo;1116o Joqo$o,;oll Jr6oor6o$6$nlo p.r 0o$ubtn$o5oq;q 0o,:B5or SoLo
6sgor4e3trr.
t6?lrAe 15;nelq,rt4os
0o5otr$r<roL 3o,>q6nq3
I. oioclotr' ol4, J. 6a!r6n'c:ot, I. Nl6, 6c<: 26 H tZ todt)-' 2QaE.Jc!-flnt'en: info@dof-se
16 Ootwsali S@cL Ibilisi 0t 11. Georuh. Tel-- l4l2 Fa\:2624t8- E-ntil: id{o@notse
.l
fn
bJdJ6mSSqn
bJaJ6Cm UJJeCmJ
bJSnSnbg6n
.
^6.p-{./.11
l5-'
...9-.-9.... zor o
e$U336!
Au,gdll[olll p rfplpot O#aflqqpU eoafio0st 0r'xtob
A$'f$$pilt5 q'. Jdo6rrCfi3 cfirxc effrU oqoeS s6oq'CDolrr Ar
btql{rfirq#d, U+a!t6qa*dr iatrts0r* iiltbcD Qollft8ildf
,idod[io1
bl6o0d66oA $fuq,$ ,Jts$Co6gE ef, AoAOcOJs q's o6()<'rCo:ob
O$r};&q,oild, Aolla6orDsb noderb CSat*lgqgh, er,r J,$o6rqrt3 ct6016cr
c$UmS6oU cDEoAt6 r6r{tr0dl} qr 6,rqul$b{rJDdr grqrS\6qx'r0ob
,>q&qo*$ AdrlqD Ogoleq0ot ' A6+rd0n q'o 0ol, tuEr6o 6uf,6os 41fu6o
lt:bob 0g6rE3ftto eo B*ueoe@So,
.
J6t'td}ob 0r3 03Derfr ayr {FjSFo, gt6ott: ;0 bsQq'Oftsob bbg,r
3Sofuadr.", &,$q$oe{'oo, Urya$qryll fuEqp66rot6ra9: ,,rA
U*gq,qogo0o 0odlmn lrbAr trStSorqg106qr) 6dr6q&'dr".
Jtudont Cr' &?D(,ob a;r aSEjgou t) fu,tg0j6o, fu-ls aUbq,ob
Jn{(}as(* ,PJE*)o, 22" qJbq'(n, 00-B fififi)o, 2s1 06rbqoob 0g-3 Jp6jgo.
27-C aU\mlt ior6gqvr e$ qo6C qJEd$6Do 0d.rrDc6obr$r8or &'rlsg3r6o
o6OeotrgfrCerg$ odlrOo,,$.
Eg-12 &JR'il BC-s ryd06o CaCJ'JEdoo0ot qr,rgt'rgr 00brbrool.rrnorao.r
0e r,rgs6o ofaex*Oltg6ogp6 0C$.Jor6.
2a1 0gbqnb 0y2 J301[ob a) fofoE$Jnb, ii) Jca6jg0o gt6rts:
"tsdsOonCqx*, A"dACeo $CUCUror", fu%g,tq'd gt6.ttoor: lsjrt6opq'o0o
aojagpo 3,t6o68e0[q,o0oo".
261 ejbq{nt Sot?JCe, Add6e,, Ar &J0qAoA drogqb 6gp6Bo, gtirti:
'toAo j$o66aC0qx"0oo)". Egrro3lq'dl g(itbno:'?oeulsbrc6$ogpfA6rno
3,t6cSfu3aq'oDoo".
L:u5r&q,or, 291 ag\r$ fo+ agEJO0o' qr.t 830q6r'ra 6oggU
9$60o gttuto:'t:UCq'ryAob 3$cSaq0Dq{rH, lCJ$rAobrA", tsgo$)q,ou
g6rrboor:.lsbgq€$ogoEo Sod8aen a,>tu60ef8e,t'rbob 03bs0r0ctsQ". r0r3g
Q$goU, *cAO +5Oj66o grtutu "Oolm &$cr60eC0q'stDob &'roDog6Sbott
0dr.us"tr"e",- 0br@F<'"i 6frtt(,or: tdlro EoqslsbccfoFoeruo6toao
erotrrffAer ftlr$$oUle' t&!0 ecbeot'' -@ IddOo"'
osqoq.c"t
CO#Cfu g6rtr: ?o6rp6o $6os0qpgdqmuou"'
&t qfrsd;0 0o,6gi,
-*wUtaoc4,u.gt6.'s,
0srosrrpJ
- *301 eO*n -t i.m8e iU6O0o, bo66$:&[doa'c0q,r'r6olt"'
-0oQrbJbc(a$oB{"Jb6$o"'
otFed,
lxt83r:'E..I6A0bolr'.
qqss6ob
-
- trt4r,C3cq,*, A6"dOt, eqFAoot, QcSCDob AiltErt('ry,l' Jdr')qCq'o
{9r
ec0rydr -0CBCOp OpqsCqrxn: "83srftryA 6s6barlsocq$ob't
&;,tl{hot;tit{t 'ifioelQ'So(" EE6h AF$g{cqos'r 6$63or &'rftob
'tr
''
$A.rq'$t'tgFdnbE
- Afrrfui.s.,rSr"'
iltodorrb O0#Ott Ci{tuosir 6gqtq{50Cbolt6 qs
ASA!OC0S&i, .et!Bgq," qEAngCD! Q0qmo
6aqud0oos': "6r6Cclr
0codq'cor
uo."rt;orr,ftqFlt bryc0eetc, Efrseslrh
ryP
ts'c$t6;p,riicL me"eild" qo Q6560!0't' t+ryR-qq1fl0sgc6' ore'm
0'6cwsccr
qs-dsqEgptr-t*,.8 tril*crp !#efirtl1t ryry'
nffu-O at<Sc" !56!-otrpxac fibod,' 6ut1l't6o !iloolu6 ib 0g€D!5ba6Dc EC(nb
drq"So".
arttOg$otoqn' 3l QChqf,o saoeOU:e o#$ JdrBCqn qr 03cx63
.'drL$o 6 etqrcO{db OdleGo o*l#xsr '?tror$bogDr drq'roo
a;a;; fr.6c.,t ooOa !oor*tl* Bq'c6rl hhenbs'adl vJooq'r0cc,o
Odl$Cb qelq'r,t
o.-i.tt*Ce+repO,Ag., n6llde06$ot,
-q$6r3qgDrill
!06gliQ!& 0E!St& eq6e'8'
ECft,eoiior,
'- aa"CIO*-sq'
32a ftDq8o, 56orbr:
-bgq'ocoJgF
B$r,rgrq'o0ACU
gEArr
lnbgr38$rts* l6dq*t afuoOoU Qot'ftEg}i '
0X6dq'o'>
Wet6Eutdnq: ,+ortnqA6q' qqq0d6fi' UugtftgoU
0c$Boo(nl, oc,o.leEotdt &tdAffif$".
- -C",Sgq"itr
tOm46rq9q<U Qe *qt&S l$g!6Co JoqogoJ2do qr
O.',gJ('oUFECtoq 0o$rfi15$efrry'rp
$.*afJ6"- lto..'fsOOOA*
0grrtlS0#ob
Ao6Sr85ot F60c44g6oqro
ffiotreFol, 0rqret4C
AIACDS'
b,: j.:t6orggq,ob ogb6o6oob br0o6ob66r't
MINISTRY OF JUSTICE OF GEORGIA
lillffiilfilffillllilmilflfi
I(Ao129918276410
0l{6,6d,o!3c<rrl !,oidio F3o O<,g,to-s+3! pdlE 1.tr--sLr. F ad$! rdIii"@juri!.ov F
b$sa,o({,
- -- j- o&(<no,
30 Ruo'.i.,. , Ot.6, rtlt C-'ri. r.L, ro-r&31. fE {+,8-16 E_MAIL
'ffi@iuE? lov t'
14 / bCCOCabCdrr / 2010 $.
N01528
lrr}r6o3lqmu Bo6s6lror Urffi oE06,ol,
l,! fESr(t.lJ .Dl,O(Bdr UrSd.}OfnS $5.t {t o&Jfli E.!6 16r fqd I ljch0aDftir N05{2131{6 $C6'<@ $'t*8'tea!6'ts'
aCi,rSm** ur.e.raOr* 66ljo" .lj.I6rE0q"t e^36$sbs q'j o6q"O",$ ql,3fDqsJdr 6(rl€rslL Mt! aroer''r3qrDuJ aD
3ir.6oqftc .'.€"a; qtcJaSt.t-t"sa"E to.e*lD e" Sseotrboaaad 8ra$9ba,Jqddr
JQnf,x$ o3brbc!' (D o'Lt 0'6rrD
S06(ag63bo Al) !(j5rqnQ!rDj!o 56 ErrESo)
.i: aroo"sloi, r.i r,il",."acq;'t l$0ssDl,rh'qn J!{&lrdr 0r2 ocbqrr, ad Ec6JOdr os65Mre irf6a{6c6'lqn 6cor6b6ccs
Ur3<frTDU l,rj!6oacq.n J!d$oC6Orr,
ry, i'!0.ls.!oo6lo6rlj-
60ebrf, AFJ6(,"J5
UJ0frolar6olr(.l lr.lxJ6cl lr58!t6oq,ol.,
AgJ5f)OrAC6Oo, AC56Or0C60oL !36$bob
&"3r(,9 (r8ou BCar6f q'CbCer,
:lt u.
!i6u(-r[L,iJr1ei61rj
/
L,ldl't0ECqnU
iJnEnAnJ0LJ qJ aqe'()q[
al53noI6D0t, 0mn60l'cfrn
;\tlwL52/r-lo
rL-j.
MINISTRT OF ECONOMY
AI{D SUSTAIMBLE
DEVELOPMENT OF GEORGIA
-lL' M
zo$v.
[$A.q%Ce$blNp6,fi, lnCfuoD Us&Sc,l$.6ob
dfue, Nto futtt I bgil^laht
ti205Q/I3+P fut e.d&ttr.){,
tllN6o,A0croli Cg(rerAqrnbo qD Egbla{n A!63o.n)t6CDob l$8o6.fr0f,''6
b$oo.tt., 'lrr$rEr40(['crb tltrBf,cro)bD €i o6qx"Jorn GJU,hD(,nJrlU 6o,i3f,obou
a.'frob &J8lrl$gqtflrr q,! J,'&ro<ftc ('l6ar8n c'rta?g(td, o.N0r,a'i6 rgoq'c5.'ur aJ
6rq,Jr)b)ACDoU t)+gtgtqEgoaoU !{g,$gqrr, ICorbCD: Acotr6booonb $r'igol.}c&3qYr
Odtro".
bJ0E{'lAf8o, ttt6 SConlC5r&C(!' qrlJEECEOo'rE q,r$4.rr,C0.,4,, B3f6o
JfiAJCOf6O.'. , $ttq6gge&r;Q6oQftEo *t p13$&ts.
J\)o3otI6CA.td',
4.v-,--7
Sn6.rlrJtqr$ 6F {6r,q'a
,
i.50rd.ct i JsE
:]08_*"R"b",
Cllll|Erilib.,0l08ft niccqSir
,f arE.
v-,v*@ /
l
rd..: (+eej 32) ee l1o5; eelt
F.r.:(+995 j2)9? I5ta
D.r
l,JdJ'(O0CqnU
cJngnaflJlttl eJ eqa6Jq[
11.,r
MINISTRY OF ECONOMY
AND SUSTAINABLE
DEVELOPMENT OF GEORGIA
aJm00lJ,6CInU UJAnGlltO,in
*-!L- lfi
1y117/2552/ 1-10
2r,,gu.
Ir jl{6org9q,oU bl6rr6go tsjagor.> ls0o6ob6r6olr
o,frC6o 2010 0(@b I LX0CA66^L
t'te 05-02/1 344
7 fc6oqnt' Jrbcbra
LrCJ6ogCq,t'rb go6o0o3ols eJ 0q,06l)eo 6Jfuoor6,Cbob ls6o6ol1J6o0
o6qmCo,ol, 63lrJg\ro3oU 0orca6o6cb
6J6oboq'r "brj.:6o6gqroU 6orr3r6obrls
er
Eo6ob E9o(1UsOqlCbUJ (D JJJoO)q,$J o110,>6o qr$g6grvrou o113o9.>6 r6oq50ol$ qr,>
g.:qtlsb.>qrg6otr pqrrgba-ogqx'rboU reJ&lo,ot, 0gl$bC0" 0Colr6MC6ob J.>ri.>go6r96gqn
ocCUO".
Apg6t'rbC6crr, 6tra tC0ctq6o63qr qxr3g0gfr)ot6 qg.)3r3tscxigb.,crr, BgC6o
drlAJCOCEOooll tsr66q,CbBo, 0g6ots36C0o o16 6,>63.>B6os.
J16o3o11690oor,
0o6o\56rob Sorqr6oqrg
0100 oboq,ol,o,
il.!6on6o6t, i. J\it2
12, G, ChanhEia sts, 0l0E Tbilisi,Georgia
Tel.: (+995 32) 99
ll 05; 99 11 rl
Fa.x.: (+995 32) 92 I 5 14
შეთანხმება
?gosEbS6br
t,: jsr6og6qot Sosgt6r'rbrtr
RJ
oEqogorob 6gbJl}qo;ot Sors3r4obrL
3r')6oll
?63oLugq6dtu po 3uJog,:q$3
o<4016o qtln63<6ot orgoqr6 sgoqnlot,: qs
A,)Rrl.,rtrRC6ol, 6rqr2kqnqt,ldoL sq336orob
?6trbgd
U;Ju6o3gqrnU 3o;3r6r.rds q,> o6qoSrnoL 6CIrJ lq,oJol., 0rns36ots, U 6rn 16,>
g.:.:3o163ro5 ?pSoLs3qndLs q,>;oJogsq'trX 11163o5o qslX53r6oL o.rgopsE sgoqnlol.t p,;
6.:qslrsbsqndol-r 6nR,)[bR6RrrAoU .:q;36rnoU ?gL.rhn] ?3os6b0;1h 1116 Lsbnq,0goSoL
?mt6ob 3;o5o3o,1Xr6o orr6setsr6oSq'rndoL Ar63oolrd'1doL Sot6oor, ?XosEbBqEXG
?;3q66$3:
0trLqo I
)o166lo, r6o0q3d$gg f,6OAqeOI" ?6o.r6L3nls
XL 33rnr5h33}s SdrggqpSls Jod'Cdt1, 6trARCloG ,\6rt16 C6oo .\G e,6o30
tXq,?63;3t63qo tr.>trgq0$ogol-r 6flt opiS$Cdo.
8trtqo 2
AsRslrDLlR1.o, 6o8qgl$n0 a,6OAqpA}.: BXo.:Et03is
gL ?3o.:6b8Xbs gr6gXqp3ds tnq?30;3r63qo trotnqSgogoL rE 0oLo Joqo6o;14o
JtCRsErUroB1AoL, s6
Joqogo,.yl6-.:p3o5oLgr6ogo1qo Jpqo6.:XogXtoL, rG
tXqoLl3qnloL up6oqolr6o3o or66.:5on3oL 3o66 ?g0oLsgqXdtrs pr .ysJog,>qtn
p,r$ntrndlq 5.>q.>ltt.:pgl$X, Sroo 6sp.:bqolr SXtolr 3o213q.;3;q.
?n3olt.:3qnlL; pr JoJoOsR$J 6sprL;bspnl.>q oogqnd,: 5ggq,.: olr 5sq,,>1s6spo,
t6oSqoorsg oln6rar3}r 3m3qo ?38o[sXsq,o, aoXqo ;sJog.rqo, ;5 ?larnLsgq'oL .:G
J.rJo$nqol, OIRJCIqo CRCAC56o, Xd6s3o s6 3odr6;3o jroSl}oL 6sLb3oLnloo
3oq3l2qo 5s33go BX6o[tXqoL 6,>o3qoor, Lsgor6Sr'rnlot 0oX<6 6.:qsBqoqo 3o3q,o
bXqg;LXlo s5 $5.!$R,iI6CAs.
rt6tnllqo 6.tR.)LDb!R0Io, r6t'r3qnd$3g 3r6gXqpnil.: 3t ?3osEL31d.::
a) lrjs6onnq'mL ?63o1163.:?o:
i) 0o6ndoU 6rqsb.:b.>qo;
ii) Ls?n3oL.:3q'o 6sqsbrb.:po;
iii) JoSnlot 6rp.:l*trqo;
(?30q6rn0?o "1.:Jrr6o13q'oL 0$R.tt'nb.)Ro").
b) o5prnnrnoL <63LJ1}go;olr ?X3oL3n3s?o:
i) Lr?1At'lb.t3qr't 5sprLrbsqo S,slrtn p.r,;ot6nllqo L;;j6o3lotr Eso3qorn;
ii) jo6nBoL 6.:qsltbrqo 0str$3 q.:;olrr6n6lqo Ls;JgoXloL 6srnSq,oar;
(Bn8q6o3?o "o6em3otol, 5rq,.:U;trrqo").
6lr ?Xrns5b8g rU6X g6g6qp3d.> ir33q,r oRCE6g6 ,rG or6lXBoosp o6.>q,m5o16
6sqsLsbupnl$X, 6o3qnlo11 $ ?3rn.:5ba;1ds$X b3qerngn<rroL ?1ap36 qr$6bnf1po.:
sdLndlqo 6sprLrh,>pgloL qsSsgXtroo rG 8wr Gsg3q,:q. b6q?68.6r6nq
IlsLnqS$o3oo.: ;o0J6gn5g16o m66.>5rn6io Xr6o0r6gotr q6r.rdgtS6 ol;lo16o ?Xtrsi.:0nlr
Ls6;qsLsbsqo ;s5o53qnlqod6d?o ?ngu6oqo ,sr6L1ilooo
63qoqgdldotr ?Xtrs[,n].
attRo 3
$o6rqo 6.>5Ls$q36nlXlo
s3 ?3rn.>SbBXdoU 3o$56loLro0oL, o,? Jr''SOAdLOoRrS LhXu 14ofl rr4 6sam3qo6rr6,.;oltr:
a)
$g6ao5o "Lsj.>r6opq'r.r" 5o?6o3t L,>J.:6o3gqotr ,!;SoSapXlqolorn
5s6Ls$q361q 6Ado0or6orL, 0ro ?or6oL Lrt06qSrno Lo3dr03U, fol, gosqtr,> pr
L.:Jsnr6o Lo36G6L 8oL $63oo, ?oq,s !'gqgLs (,r O06o$m6oflR trq3r:lr, 0;o
tsLJA6U, Vo.tRU Rr lr\lr0drm Lo;Crg1b Srrn $63r.ro, r6rn61q'tr36 LsJs<6o,1nq(''
sbrnr6go3qnlt ot6olrRodgorl'.\ p,> Lp3n635og1gL; strp33 3oL 606o6rr6otq
'[q3otor6 0o8pXds6n lx'r5.rL, 5o6ls;Xodr1llq, n.yn5r'reo.11rn'ho5sU,r ps
Jo60oEC50f,6 AOqUlr, r6o3Xq,or 3ofls6rn LsJL,rvrm3lq,otr ?371dqoc
5o5obot611o,.;qoL <no3oLo L1g6r1;51qo ?B(ild3ao (,D o?l6oLRoJ6or
L.>Xt6os?o6oLo Lsesr6rnq'ol-r ?Slrsls8olrsp;
b)
g660o5o "o6qmAoro" 5o?5s31 o6qo6ooL 636o6o6o.tl, R,5 Boog.:31_r
0A6o6m6oIR $p3oL q,: L,:Jsndro l-ro3r4gnL 8oU b38oor, slr131 6SloLeo;y6 Lrb3r
ln'bq3so trr.r5.:t r6oe6qor; 3o8sr6o, o5pmnooL .1s5o5?p3lqoloLr qu
b;3r6os?odroLo U.s8s6oqolr orsSsbSsq, s663o3n tstrgg.:rn Ls3;r6oqoL ?1L.>b;1t
gsgt6oL ;o53g56oot ?;1trud.:3ol-up, oSRm0olU brrBSos lr13g6661qo ttsRClCAo,
Lt3s XgqXlSdo R; o?6oLRoilgou
c)
gnt63o6o "b1q?30;363po lr,>L3qflgogr-r" Rr "33odr6 LXq?33,.6r66qo
ttslrlq'8!'ogo" 5o?6.13lr LsJsr6m3Xq'oL ..'5 o6polmoL r6;11)1lqo3r,L, Jr'56JJl,60U
t1L.:h3oLrq;
d)
g16eo6o "Jo6o" 3roo13.:3L go$o316 Jot4L, .yo8);6osL, Jor,rrn.:5rgr6oo;6glrtr p,:
56doL3o16 Lhgs 06oCIRl.r, <6o31qo6, ?6LslsSolr hlq?n8;3dr;qo
LsbXpS$qoo.: 8o;le3qo [r;5rq,rLsbsqo,p6o53q1]qr*oI ?5Ls]$oU;p,
brSohoq1al 16o5r'116g qrLgd66o 06mJIRo ;
c)
$gt63o5o ";o0J.:5or" 6o?5s31 5XloL3o3r4 JrrdJo6.\Go?R $sr40o5.r;135U ;5
56lo113o616 l.rtg,: C6mATRU, r6o03qo6 Ls5rp,:L,>b.:pr.r 3o$5;;Eolr,:o3oU
6.15oLoq3d.: 6o6o6g ;r'rr6Jot4sgolqo 66o3trqo ;
g3dr0o5o "L1q?33,196jqo tsbXqS$ogr.rt LDVs6ar'r" pr "elr.rrzr6 tXp?;13,13r6Xq'o
LsbnqS$o3oL l-rs$.:r63r'r" ?6Ls}.r3olt;p 5o?5s3L ttgor6Smlr, r6r'r0q'oL esdrm3.>
Lror66o6qqndr 36oo h3q?n3;3Cr6qo Lrbnqfl$qmlr 601,o(,05(5oL AoJ6 R.)
Ls$s60otr, r6o3pol.r es6o3; bot6goSqqS}> 39o61 bip?10;3r6gqo
LsLlqa$qr.rL 6C$oR060oL AoC6i
c)
h)
fi163o5o "Us$s63o" floo6;3tr 51loL3o;Cro lr;lrob L.:j8o.:5r'rdob V;6A56m11rlri
gnrrrfloSo "b6r6o,>?enr6olrrn 5sq;'l'oq3s" 5o?5u3L 53dotr3o3t4 5.'ps1oq3,:L
Lr\q3ro 5X0oo 16 L.in06m bcr8.rqpoo, t6oSqob XjLJqos$s3o,> bpXl.:
tXq?n0;3r63q ltL3q3$o3r'rL to$.r6floU 0onr6, A,r6q,) oA ?XOob333ndobu,
6oR0lrs0 t r$R3ln 60Aob R.5 [r$136o bo8sqpoL XjLJqor$.>gos bq6]s
Sboqop 3nor6X bgg?333366q LobXqS$qo?o 6o6q.>5n}1q J15j$6dL ?o16olr;
i)
g3163o5o "JoAJA6060y6o ot66s6o" 5o?5s3t,
(i) Lsjs6rn6qoL ?3eobi113s?o: go5s5Lm,> LsSoSolg6olr s5
3o[
.13q61$mtoq $st<r0o3sp615npLr
(ii) oSpogmoL 6CLhlRoJoU 333ob36s?o: BoSr6l,mr ao5oL06lr, oSqmnooL
3rn,:3t6olslr oE 3ob 1gq3d,>0olmq $sr63oesq6X51qL;
j)
6nA3oSn "6.4oo6sq3r6o Jo6o" b0R?JaJA6JR b.:b3q8gqoLos6 3o3s6o;ils?o
5o?6..13lt:
(i) 5XloL3o14 goto;1t6 Jod,l.,, 6o3i1ql-rs6
"ijal,
Lrh3q8$ogolr n6rn65ndu rE 0oJsgs;lno : p.:;
b6q?n3,;3r6Xq'o
(ii) SXlol-r0og6 o1t4oqotrq Jo6lr, s3btu6r.rd,rL .;5 sLo6os13o.:t, r6o33qo6 s0
LOroIl,L op3trL b3q333.13r61q'o Usb3qa$ogoL anJenqo
;s5o53q3lpodoL L,:93d3;1p$3;
k)
g6frao6o "6spsbtspo" 6lqoLL0rollr Jo500Jlr0oA,J5 6s8cr8qo6,>t43,
lr;lrr6o3Xqr.rtr o5 o6qo;ooU A!psL.rb.\R1l, 3s6r4;3 c6 8crog,:3tr sB ?gou5bfl3}om
6.>orgsqotgo6nllq Arprlrrbrq6Amr6 p.:;s3?ot6nl2qo 3sqqntlqSdgdotr
?XlLrrrtrqnlqmloL s6 qolqn3r6olobo3oL q.;.1ok63}7q o.:5h.>L ;5
arRsl'!b,)R1lorr6 qr;.>3?or63loo qs,pl,6nltrq As6o0sL o5 Lsy6.>3h
l)
gX63o5o "got,ysq'y6o $Xqo" 5o?5s31:
(i) L.5J!dtd,A0qr'rl, ?30ob63rBo: ;rqn5qs6lqo $nqo$sqo, r4o06po6
oSU1l,) I o,)G3!6lri
(ii) oSqonrnot 6;1LJ1Bqo;oL ?63ob36.:?o: 3o6.:5116o $3qo$sqo,
t6o0nqog o$5nds I rJ6oqL,
bXq?n3;36nq'o U.:b3q0$qoU 3og6 s3 ?3orr5b33}oL 53loL3o1t6 pr4oL 6,:SoyX6XloLst
6Xlolr3o3r6 gnr60o5L, rioanqo0 sr6 or,rotr 8rL?o 6sELs$g3r41qo, o,T J(9SoCdl$oRrE
UbSr t6s3..116 b$oApoSn61odlr, XJ63lo olr 35o?35;prrl,:, 16rg esL ;15o|gd.r .:3 pr4r'rlr,rB
l.rsbnqS$ogr.rl 3s5o60qi16qodom oB 6upsL,rhrqlloU 3o8sr6o, t6oSqnl1,1g 3r6gnqqnlr
3[ ?Xrns5M$o. h6q?X3;3riXqo Lstr;p3$r6olr L;6sp>lrrL;qo .p6m58pX]qo]s?o
116lrStlqo g6r63o6n6ob 6rEL.:tq6t6ndnlb IJo6.500Lt'tls n5o!3}lo oe 6sEL;bqg63d1}or5
3o3s6mXds?o, r6r'r3q$og euo 6.:sfrSoso s0 Lsb3q8[ogrn?o SrnjSXqo Lbg,:
Uo0sr6oqndr4ogo 5o63ndoo.
01bqo 4
6ntoqXSgo
se ?nos5h36loL 0ot5Xloq.:5 6o3o0qo5.>66, g3r4ao5o "b1q?n0;gdrSqo LobXq8gqcrL
r6ntoq35go" 5o?5;gb 51Bo113o36 Jor6U, r6of3qog .r3 Lsb1q8$qrrlr
?opslrst6q0$ogo3B16o3 3s5o5o5?pS6qrndoLr ?XUslseoL.:q SJg3epXlr6nds q.>13636r1
3olro 33p3o3o lr.>gho3r6Xd3qn rR6oRoL, drC'boqCSgoloU, 0;16o3oU ..,q5oq'ol-r ;5
sSrqmAot6o ?oSsrr6lrob eJo51 5ndoL3o3r6o L[3,> ,1t6ogy6o13oL Lsg1d33q"l,1 q.,,;13311
3oog.:31 ^:0 l-rst3q3$ogoL, AoL 6JloLaoJ6 Jr"Ro0oJI6 J6qsEs;m3L 16 sp6oqr.rtrrro3
o66.15olr. 3lr g2163o6o, ;0oLaro6, o6 0oogoSL Jor6L, rrro0lqog r3 lr;bXq0gqo?o
Rr60b0dr.)1, Adlt0aR0}s60d! Str.rq'mR ArL?o r6lr0hq, VU,56oRr5 s5 oJ 5rEo.:3U6I.1q,o
JsJo0rRoR,>6 3oq6d3q ?33olrs3q3Eor5 p.r;s6?odrntrom
oB ?33otr3g3.r?o, 6oqgl-r.>g o0 01bq'oL Jor636qo hSilOoL R1dlR1Abm; BnLsd.:eoLsq,
Bo\odt6o Jor6o,116oL o16o3n h3q?30;y6nqo 1r;b3q8$qolr 6C1,oe366o, AoLo L$.)$llro
616oUotg3166&' tsX0q3gbso16sq:
a)
oL BsomSqndr' Sbrnq'mp oA l.,,bXqago3r.rL 6C,hoR0E6,>q, lrsqsll Bob .>,.l3lr
Slpeogo Lsllho36CAijRoi rnit a,rtr 61(,ao3o 1,,\Obr'ril6JdJq,o ril3t, r',6oa1
U.>bXq8gogo?o, ob BsomSqnls Sbrnqrnq o3 LsbXq?Sogr.rL 166,boqg6gsq,, Lrp6
3.>lr 6s,:fi5or A86r,3loR6r.) Jor6;qo p.: 3,.p6o3o;y6o
,.1.:3?o6nlo (lrLogogtqm
b)
c)
d)
o56A6CL0IoL OA5O6o)i
mI ?gldqgdSqor o3 LsbXqSg'ogoL q.:q5n6u, Lrq.:6 0;L ,:J3tr trslrogogtqo
oSgn6SLXloL gn5gr6o, u5 ol1 3!L n6 ;jgL ejq0olo Ls6to3r6ndgqo rp5oqo
s66 Xr6o .>3 lrshSq'3$ogo?o, olr ffsoor3q'3ds Blrrnqr.rq oB UrL3q0$ogrrlr
6A1,oRJ56!R, l.r;qsg o6o 861q6&6o3 6Uo3rzrodU;
ur?t ot, B0CtRCA6oit Ctr.ri6t.llL err4o36 l_rsB3q8gogo?o ..:E sr6 gbogr6r,rdL 1166
36o 3oo6s5?o, olr Bsom3q6ds etrnqop o3 Lsb;q,Bgogr.rL 6C1,oRCS6.;R,
6r.r8q'oL 5.>gooSrq?6 Jo6LsG oL g.>63o;q,61151.r;
mC ol, s6ol, r'r6ofl0 Lr.:b;qSgogroL ;6 sr<r srrrolr .:611gr6mo 8so5.r6ol_r
5sgoo6,rq,y6o Jo6o, 3r?o5 trSq?13,;3r4;1q LsbXqSgoSoo,: ;o0)3gn6g16o
m66.:6oXlo Ls;oobL 5;q,o[;3n636 2r6oo6r6rn?6rns5h8;]oL Logtrrt3;;ptS.
oe 363rnh3X3,:?o, r6oqnltg sB 01bq'olr Jor633q,o Jt6d0oU pCB?lR1Aros ?ntr,:lo3ottp,
Jor6o, g.:rip.: go$o.1grrro Jor6oLs, sr6ol_r o16o31 b6q?18;3r6Xqo l_r,>b3q3g'qcrL
t63'hqX66o, C,6(l Bloo'tq'Cdr Sboqoq o3 l,Jbgq'a$ogoL 6CtoRCGOJR, l,rRr0
Sqglsr66olL aoLo Brd6r'l66o0o 3s6o1oL rp6oqo, o1 0olro gsJgolr6o3o B,>16ogotr
sq6oqoL prq635s ?31dq3Bnqos, sA L,)JoolbL L6q?13;gdrXq,o LukXqsgogmXdolr
JoaJC0A50tr6o (r6Ar6(,Jdo X6ooX6m?3ars6b33loL lrsg1d3Xq,,t X 5,rsr6,1p3X6. s3
f,6oo06o?0o.)Sballolr ;r4 srtrbsdrnloL ?g3oh3n3;?o, .rLJrno Jo6o !6 ArGohoq,6dr
Unq?30;36nqo fuXX53Uolr 63$oq35gsp R,! iC6 olr.:66ntq,361 BSos6h8;1trot-r
AJ(,6rOCl,m}0log,.
01[qo 5
0trp0ogo q.rgntndtrqntrr
.r3 ?6o.:5t33tro1 Co$Snlops6 A$oaRoSrd'J, 6C6Ao5o "SIpAoto ps$;lr3d1q,Xls" 5o?5,>31
U.r1J8os5oloL BodLo60}1q sq5oqL, 6ro3q'otr 33?3no8om;6 Lo$,>6aoU lr.,,Jeo;5rrds
Uori6o6qq6l.> 8oqor5,>p s5 6.:$oqolr6o3.
gy63o5n "31q3o3o RoVCbgatrR3l!" 3oo6u3U, .pr6doq:
a)
b)
c)
d)
e)
f)
016o3oll ;q6oql-r;
goqorqU;
otsoLlr;
3obr6o.1,>L;
l.rsbXqrrLSolr;
8;qsr'rrrnL, 5.:3rnoloL, s5 6u$ol-r |sd26poqL, ;r6oX6L .>5 lg5;1l6o3o 63lrl16Unlolr
SoJoSntoL 5nloL3on6 Lh3s rq6oqL;
1
8)
h)
5r5op3;poL .>q5oqb;
Ls$5rndL, o3 Jor6ot 3o3s6o, raro36qog 1$6X53nq5ogtr LL3s Jo61AoLborSoU
LsLs$Xolo gsr,rooL ?3os3,>$3}sL, q.>
tsC60s, JRr60.)Oos s5 LL3r oq6oqo, Lsq.rg bmri6onqqnls Lslrogq,r+
Lsantrr456o, LsgSXo, LsJqrSg.>goo.:5 0.>Lo.;5 pr.ys3?nr43l1qo br;l3or5ol>.
a)
Ls3?050dqr'r 0er3qr5o .:5 Lsar,56.r3o s5 U.>.>8$golo odo6Jgo sG
0sooo6 qs3.>3?or6ndtq'o Lr$oAnAt0q3Cqo lrsJSo.:5r'rds 01p3o3 q,.:g3UXtrjqSdsp
oor3qgl; flbmqoq fls?o5, o1 1301.)6rr odo1d6o, J6r'r0d6o .)5 LriiaoJ6olr
bo66onqqnls 90 pgntX 36go bSoL 6s63.:3qols?o.
b)
lrs$s63rnlr 3og6 3o3Lsb2r636oL 5r[6slr, LrJo5L..]R6.,Oor, Sr.rBLrtT6nlotr
frw,3qoo, r6o3XqL.>6 oU .'hot6gonqXdL p;Jor6.>31d1qo Jorarl}ot 15 Lb3r
;,>qr6XloL 3X?3notoo, o2 o3 Lrbotr l-r;J3o.r6ol,: 66d6qq;ds (o3s33 s5 fsLosS
qs;r3?or6362q Jt6rrXjgt$ JgnS6olr g.:r66q3}?o m RR0'bJ SXgo Jgr6ornpoo s6
Jnr6ooqS}oo 5nloMon6 l2 o3or5 Jl6oopol-r 6;60.>3qods?o.
r3 81bpoL $o6s pntr2qXd.:os 3o1b6pr3sp, gg163o5o "31q3ogo qs$XL$2q'31r"
,116
3r.rogs3L'
a) ?35ots-5..r6nLolnBolr 6s3o66563s1 Ls$sr,r8oL ;1on5oqo LsJrnSqoL o5 ?1sq'6qyrro
Jr6oq2Jgob Sbl'rqop 3rt6s6sq ?35stXoL, q3eo5L6t6or6Xdol .>6 poSo?51q6doU
sq6oqs8pn 3o6.r6otr 0ot5oo;
b) Ir.:$,:r63oL 3tro35oqo Lrjn6qoL s5 ?1sq3q1r6o Jt4rnplJgoL 3.:6o5oU
qrLs$5obgd;lr 8boq,rnp, 3st4s6rq ?65sbgoL prSo?51qndoL sp6oqr8p;1 eogsSol-r;6
RCAel5tr66o60doL 3o\5orn;
c) l)r$r63oL ;gor35oqo Lrjo6qoL D5 ?IIRJRI6o Jr6oq?lilgol, 3.:t6s63}nlr ?15sh3ol;
Sboqop LbXs l-r,>$sr43rnl.r 3on6 tuoo 6;qofl2?s3nlo[ 0o\6orn;
d) Ls;13o.:Sololr gojlm6Sdtrqo ,:p5oqolr 6s3rogn56}sL Us$srnr8rrbrm3oL U.:jrn6q,oL
s5 ?lsqXqy6o J6op?d0ol, Stoqoq ?SLgoqgoL s5 SLmqrrp o53o63q3ooL
?6614o6}ol-1 0ot5oo;
e) L,:jSorSoloL goJLo6gilqo ,:p6oqol 6s0ogn56dslr lr;$sr63rrLso3oL 0br.rqcrq
er.rlt0\rqntrnqo !5 prAbA,\60 h.:borooL 66doLSoXrio Lb3.> ltilSosSrnloL
615hot6gogq66oL 0o$5oor;
0 gojlror6nllqo ,rq6oqo[ .>0 JlSjgoL a)
e) ii80JfSiJorl?o ffsfloogqoq,
L;;lSor6r.rdsos 53lot0o3r6o Srtroolqoolot.ro3oL 6s3r'r6n5$;tr, o0 ?neob313,>?o o1,
gnJlmr6Sllqo sq6oqoL Usj8osSoloL s063sr6o 6r6molqorrls sr6oU 3oLs3$sq3l6qo
sG ps0t0s63 blrr.>orot.
.$ AtrbqoL Jo633qo qs 3n.2 J15jg3foL q381qnd6lotr 3o1t6qsgup, o1 Jo6o - 6s6q,.r
.:3 01bqoL aC-7 J1EJ6?o .:q5o?61q'o p;3rr.1;oqgbnqo l,6DOAl,oL aJn50 r6;60obr bnq?63,663q lttgqS$ogo?o 0oJ03qnBl, 03o163 blq'?Xf,6dr6q'o [.:b;q'3gos1r,rL
l-r.>$or60otr trrb3qoo, 8s?o6 Xb Ls$s<63o Jo63nq'.rq b[n5gt1q lr;trnq,3go3r,r?o
6s6oboqn6.r 31p3o3 q,:[nL1]1q6drp .53 Jo6oU flo3r6 lrogsr4Sr,rLrmsolr
6sELot6goXqXllq 63}olr3oXr6 L,>j0or6rolslxn.>6 0o8r6o1door, o1 .:e Jor6[:
s) rfulr Rr 63XlqXI6og ogXSnllr tXq?X34r6Xq lsLXqSg'ogo?o Lr[sr6BmU LsLSqoo
Jo566!d6oL q,:qnloL 2gq3l$oLoqnlsL, o1,1o oL sr6 ?38oo3,>r46q66l 03.4
UEJg?o,:q5o?51qo Lsj0orSr'rlnlorn, r6o0nqog, DA;A6 J116C$ol, q3l,1q3l1doL
?1Lsi.:0o1.:p, sB LsjSosSoloU 3ojlmr63}1q'o .:qr5oq,o[ 3X?6grnloo
Ar5bo6go0R0aol, ?;0ob63;?o J6 A,)R.>iJO1Cl, lrrJAoJ6ololr il,ao yroJl,o606tq
sq6oqL 32q3o3 qsglL383q6d;q; sE
b) :1 l,i!L slrlmo 3gq6ls3oLoqlds, E;6r6sB E3n1q,;rr6os 6ss86or Jor6;i;qsp
blr35ndtrq LotrXq,Bgogr.r?o Urd(,6q,ol,
-..,i ar6.'A0.o,
"G ?C.RARi;" J6mR?tJooL
lropoSsg oL 606IRD6?,q,rR- rkr6go3q0]U
J6oRAJ0ot' SoSoqSduL o3 Lsg;t63oL Loblqorn;
t.;.8q,.1l
r1"q3qX,t.
c) 63n5qXdr6o3 sbor66o6q3lL ?X;6no6iltr r62qrq rG oornJ8otr Lr61q.;q Jo630q,rp
SobLXSonlXq' brbSqSg'o3oBo sr4lrX[1, L:g;r63otm3oL;
.>0 SjhqoL go6s q6llgn}S}oL 0obnggoor,
lr,:$.:dr8o, 5.:r6p,: oB ts33ob633}oLs, 16r.19.>
5ssfr5o.: fl1p3o3o qsS6LSIlqg}l B3o<arg
g6llqoBL 3Xcrr63 bnq?n3;3r61qo Lrb11q3
s5 s\q3;131 oj rr6tr331q r6oL,gtr g.:68
3Jo53 .16;66o1, eX?6nmdorn, 6oeqoL C
L;f.rt6flo .:tzr 6.15oboq6]s h3q'?g3;3r6nq
3Jo53p Stoqrrq o3ogo3, 6o3 oL s3 lr
trr6r.r.p<6oL,,.;r'rSoLoo6Xr6olr 15 qr8rr2;oq;
s6nSgoL 3n?6rndoor, o0 Jor6r,rloo, 6oE
Jr6r.rgnLolqo trJ0orSoloL grr46qX8?o.
LsjSosSo8s SoqorSsq sE oooj8otr
L,rj3o,>SardoL 6sStorigonqXlsllols6 oL,116 oj6Xl,> BoB6nlqo
qo8ol,;op3l0q,o UO,>OAlroU
0jo5X s6n66.:q sa J15J6oL ao$GndoL;o3oL.
oU B!d6o, 16o3 ;o0Jr6o,:, rvro86qog sr6oU 616oo trXq?g8,;3r66q,o L,:L;q0[qrnlr
r6Xtrog36go, .r.p66r6oqXtL .:G ;o6gr6oq,q6dr a,loag U;q,tJaloXq,o ll.lb3q,ago3ol,
66$oqnSgo ;oBJrSonL 3o16 o6 r6o31qo6 lr.:;l0or6rrtrsL ..,boOgn3q,Xlt ag.O3
LstSq8gogo?o (01q0o3o p,:$nUXllqXlotr BX?33odom oE LL3s tr,:Lorn)l rn.>3nl,rns3.,q .>6
6sq.r.:Jgn3L 36rn-6r6o s3 JmAJ.\5orL ACm6ol, e3q8o3 q.>[ntrn]1q3tsp.
Bltqo 6
Bn8oL.:3sqo trd6s3o jo6Xlopr6
bnq?6e;366qo tsbnqSgojot r6ntoqnSgoL 3onr6 83r.rrtX tr3q,?33;6rar1q Lshlq0gqo?o
3pXls61 2dr6,:3o Jo6ndop.:5 8ogndlq,o ?g0rnLsSsqo (lrotrr.r3qo Rr lrr6i1sl
3n3r656olop;5 3oq$1qo ?33r'rL>3q'oL Bsrn3q,oo), ?3oJqgd.> qsolX5r6oL rA Aj.r6A
lr,;b1q0$ojrr?o.
g363o5lr "1Jr6s3o jrrSglr" 6jEXd.: olr 05o?16XqoBs, 6r,r33q,og 0slr
Ar.rf,6o$ oa
b3q?93;3r66qo tDh6p0$ogolr ;s6r'r53q,Xlq,mloo, r6oflgq?o11 Sp3}s6nordtr
6s6Lsboq33qo loSXl; 9363o6o, SJdoLaoJ6 ?n3ob63o?o, eoogoSL ldrrrr:3o JmG6doL
3o016o q$Uerr6n LsLorooU Jm6gl;t, [r,>lrr.rgq,o qs L.:$g3r'r 3X1r666r,rds?o
5;eo5X5pl1q Jor6lgg3lrs ps 0o[5o]oq'rn]1]U, l3qggaL, 6o3q'3]'\36 36g3qq1l,:
3o$otr L.r.ljodrn}.:Uor5 p.:.1;3?ot6661qo \n6.:po LsBr,6mq'olr q,fldXq,3l3}o, Id6s3o
;lo53dob 1$1gt61jgU; qs lgqXdndL, dror0qSlo6 Ssr6?rnsq5n6gS 63qsqo o5
8
toillro6flAf,q'o !6Dt(',5T60aJioU ;o3.)35U,13osb 3o6Xr6.:q,g6o g"!Rnt,Xnq.l,,e
Lsl.:qo6loL p! L'bi.t.5 hECl6oBo 63bl6bnloL qs31h66lotro3oL sE q,.:81?s33loL
trtsRCtrottn3oL. L.:'hq3oo 5i81do Rr llrJ106r'r troSsq,pnBo 1dr6s1 Jo6;1}sq ,116
6.:5ohoq,1ds.
3.
se 8lbqoL Jo6i0Ro )C6d$oL R3a?R1I;to 3r6g6qp3}l g1613o jo6goL .)or6q,rJodro
AraoU06CAoL, gsjorvrs6}oL s5 533oLeo16o trb3.: 6or6eo<n 5sao5663doL ?3qn6..lq
SoqXllq ?nflmb3q3Bt6.
4.
sB 8lbqoL Jodrgnqo q,> e3-3 Jl6Jg3Aob pndlq'3l3lo 3r6g3qq38,) s6r63rn3n lr.>g,:r48oL
1d6.:3o ;lo53dop.:6 p! Rrac,trJoRCdCRo Jo6,)Ro aroaLshfl6$olr 5;!'6oL pdroL
b.rAr"UC506Iqo 1dr6,:3o joS3loqs6 3oq3hq ?nSolrs3qnltX.
8trtqo 7
0r'r6nls 1p5o3o376o lslposSoAoq.r6
b3q?33,;3t63qo lrsbSqS$ogoL Urgr60otr 0r'1638,> oAC6f'Alr ?Lrrqop rA
LsLnqSgqo?o, oI 01., LrVr6Sm rn.>3oL LsJ8oo6odol_r 36m61 b3q'?g8,13r63q,
U.:Lnq8[qo?o st6 rbo6gogqn]L oJ 5,:5q.:63il1po 31qreo3o qsg;1lXd1q,jdoL
0X?3Xoloo. ori, L.\S.i6acr $Aili6rq Jho6goJq'3lL lrsJSorSodsL, 3.:?o6 BoLo 3rr638s
?nodq3l.> q.>oln66ol-r 0no63 Lst3q8go3r.rBo, 0s6r4.>3 0Loq'r,rp oB Eogoq,?o, r6oflqo1y
eoX.11og56ds o3 32q3o3 en$1lrJhR3drL.
se ?1hq'oL 3X-3 )15jgolr qnalqndXlolr 5.ro3sqoLgo53loo, of ?38mt3Xgr?o, r4opltrsg
bnq?13;363qo tstrXqS[ngoL trsgsr60o Snodrn hnq?ne33r63q trblg8goSro?o
.:bodgo6qndU ls;13o.:6olsL oJ g,>5q.:56d1qo 31p3o3o qsgXlLSillq'Xtolr BX?36rnloo,
otoolrr3tR b6q?33;r63q ltbnq0fogo?o,r3 31q8n6 q,5$nL6hq'36.51 eoX.11rn366tr
3o5gl.>, dro33q'o6 Sslr ?6odqXlcrq; Oonqo, 16o5r'116g o3.:6 .:6 r6sqo6oy6o
Lrj0os6t'rloo q.r,;s3Xl1q, o3o3n sG u6sqr'6oX6 Jo<6od3l?o 35og 6oq.p 6,r0ogogoq,
R.raoIJoR0d0R Ls$sr63oL, o3 Ls$u63oL 0o0,>16o Ldrgq,o.rq q,sao?;oqnlSqo
Sr.rj3XpXloo, dro0qob 31p3q Rn$1L1ltrR1dnlrr3 olr g,rr63osqg35L.
3trq3o3o Rr$CLCAtrRClol, 3o6troL 6,\51l.!1,(06rrlrrl, qrlt?3;dor Blq8o3o
R.rV1l,1d?tq6lolroAoL 6s!'n2qo b.>r6lndolr 6$mJ3orn3.:, B0.rrvrm36q,olorno ps tr6r4oo
;q3o6ot6r6,>6o1qo b.:rvrgnloL Bso3qoo, oSoL 8o1bXq.r3;p, 3tr L.:r613do o0
LshnqS$ogo?o; 6s$X1qo, rrro0Sq?og 6r5o,:3U3d1q'o; 01p8o3o p.:[glrX]1q,X].:, or2
8oL g.rr65gXlb 6sr66o. .>3stos6, ,>16 q.ro?3ntrr .>353,116o 6;flo;fuorngldo ?nAqX6o
5,:drn3o3l6dnb 6wpqot$o56loo: ofl ou6bnSoL Boesraro, r<roeq$og 5rpshpoqor
(grj6r'rdr6n3o trr4lnloU ;5utq.:26gtoL gor6ps) d3q0o1o qrgXtnBXq,nloL 0o116
lrs!'.>60r'rL lrsoum ogolroLso3oL,r5 SoLo 5n6oL3oXr6o Lh3u mgoLoLso3oL 6r,,orR0;L,
lr;9.>tr16oL DG 50aoLAo06o lrb3s 3L6s3Lro 6sp.>Uotq6got
A,jRrbRoL Atoo JrO0E6oL,
5r.rtr'Js2L ,>5 lrb3r trgqnlS}oU 6.:Srogl6nloL L.:6o63qoq, L;,lrr0oUooL L.:Lom
6oqubqoqo os6trnlo r4ro33 LJngqo.yy6o edU;b163loL !G ACE0XA0E6ol, tr,r6r63qmq
s5 Lsds5,;o R.5V1lrCaIR0lol, ?Cao,LiCAClot, 6rr6qs, BlpCoSo Rr,Vaha1qJloirJmSolr
glqoL L3Ub36oU l,,)ggnnq$X Jr6o6SEgoL orRlbRoL bl,oq,. s6r6gor3X o3 os6trntob
bu6SnloL o6strq.:U6Clol, Ar6R.)), r6o8SqLsg a1(0o3
Ul$sr6BoU L>oso o3oLo .rG BoUo 6;6o113o16o Lh3,> ogolo,
s5 5$oL3o3r6o lrb3,: dLgo3Uo 6qrL;bpgqoL
jt no
6opsbq,oL
9
JrOAS$olr, 5o?-J!?U .:5 Lb3,>
lSqXdglotr 5s0r,r53G1IoL Lr,Gsg3q,oq, t,n,p8nt n,,t,l0
l.r.>Lorn 5sqstrpoq,o o.>5b3}o rvr.:o?X LJ3Oogo,]2d)o a.aL.>LAd,;;"i,
"S a6S63ganS6.t
lr,s6og3qoq s5 L,:B.>E;o q,sggLSd2qlEoLr ?08orUil133doL
U.rgoCa.t
toaro_
6l,l[o,
rrgotoU s5 Snbo 5;loL3o3r6o Lh3.: osolroLso3olr gpq.ft
f,nfrU3a.f., frrgg36q,t3
J6o636golr 6sq.:bqoL 5toor.
rnl hlq?n3;36nq Lshgq0gogoto ts3XXq
flm63loU 5s5Ustq3<6o hrg.:r63oL 0oq,o
6r5.:$nq;IoL Lsg1d3nqt3, es?o6 s0 e2
hnq'lr bXq?X0.1gr6nq Lsblq8gqr'rlr 6r,G
r363s6o 5.:5.:!'oq3loL g3Loo;
6rbr$oq6}o
tsnp66o o35og3lop3l.r .r3 31bq'ob J6oGgoJ
Anq8o3 qsg'3LXd1q3drL .:16 3o11.1Xo3G3I.> flo633s .r3 Blqeo3o
lrs$rr48oLso3ol.r l_ruJr.r6q,otr s6
q,og;11;I1q;do[ 0o616
?1;q3pT6o .fArq1,16.f, 'dbA"R
lr.:g1rl36q'tr3.
?nd66olr
J15j6n6oL 3o$56toqs6 6s3o3qo6r63, 31p8o3o qrggtrgxqndotr.:rn3olr
!*"
3ot,r;i1o351l3qo
0r.r56ls go3Sqggolaop 6osnbof,q3olio
6orn po".inXn aXr"pnr,
o2 sr6 ;r6ob th3s6g.:r6sq 6.:51.:,bq36oL o.*an esa.XlcJr3[.
q,o t.,ya,]6.rr. a.tst".
a3 tn8mL33gs?o, r6oq3l_r.:g 0r,r63d; Bnogs3U ?68oLo3qotr
otXo toblp6gdL, drm8qnlog
;3 ?6orSb8gloL Lb3.> 02hq6}?o gsq.16r 6.>6boqtrq,o, 8so$j ,$ a1lq,ir, pnrlq3rna"
6,:3pn5.>L 3nr6 oJoSoglU.
8trLqo 8
lr,>tq3.:o qs lr$.1060 O6r6lrJo66o
b3q?63,6r6nqo trsb6qS$ogob ,yoCJ;Eoob 0o616, U.:3r6o.:?or6olrr.r
5.rqstop6l?o
l.u'I,g3,>o 6n0XloLs q,; Ls).:3r6r,r tmSrqqnlob jLJqorgrgooq.:G ?o(,381qo
OmA3ll
n
oB36r6XU,r 8br.rq'oq .:0 bXq?63.;366q Lob3q,Bgogro?o.
$ €lbqoL Jor6Snqo JlSjgoL qnd2q3d36o .>U0nn 3r6gnq,qg; Jpq?o, 3r6modqo3
LsJ3or5ots.:?o ,16 lt36o,:?or6oLo L.:r,rJ6r6.:6oo bos6666r.r$oU B1?srnll?o
3ro6u$oqloloo Sopndlp 3r'r66lrt6.
Bltqo 9
16oo316oqr0o;opXdlqo L.:$s63onlo
o0 ?33ot333rEo 6opgbg:
a) bCq,?0AJA60Ro Lsb;1q8$ogolr Lrf.rdr8cr Jor6p.rJoCr rG
or6sJor6qs.]o6
Oo5s[oqXo]L SgmrrrS hXq?33;361qo L.,rb3q0!'ogoL L,rS;r63rrL 0,>rrrm3,r?o,
;o56r4oq?o !5 JsJo$rR?o, r5
b) g6on ps o6oi1 Joi6Clo Jo6RrJo6 r5 srvroJor6prJor4 3o6r,[oq'3odn5 316oo
t3q?10;6dr6qo bsLnq8$ogoU L:$.>r63ol-rs ps 3nor63 b3q?30;3dr3q'o UstSqegqotr
trs$,>ri0r'rL 3.:rio3u?o, ;o5g6r'rq,?o 16,1sJog;q?o,
RD r.r6oilJ Al0rnbX33s?o se rnr+r L>grr60ol.r ?o16olr ;r,r33r66o1q
"E 3nE"SLlall
1t6oo3t6oo33}?o ?njaSoqo sS Rs$,3l,;}jqo Jo6r,A0do 6s6Lb3r3p3tr; od
)or4olXtrob6.r5, 6o0qXIlr.:O rp5oqo 3j536oq.> r.rdr psflotr,yopnd3q trsfsr68otr ?r,16olr
2r6mon6ools?o, ?s?o5 SXdotfoSr6o 0o6XAJ, r6o31qo6 sB Jor6rntrltoL;16 Jr6L$oloL
?X3ob3n3s?o $odr8o3?33dops t6n01qo3;1 3rn6;51r, 3.:6r6s3 s3 .)o16ol6IoL ,>r61r3Er.rlotr
5s3o 116 $sr63o3ts3s, ?Jodq1ilD Esr6<n7p ojSsU o3 Ls$s<60r,rL 3r,r6;1to?o p,> q.rod36r6oU
?1Lsd,>0oU;q.
oB ?30o1;n3s?o, r6opnLsg b6q?n0;3rrrnqo Usbnq0$ojo .:0 Uob;1q8go3r,rtr Lsg,:r60oL
3o6X8r?o 6os3L R! ?Jlrrlraotrsp AlprLrbrqoor ln56snlr o3 3r,r6nlsL, 6o81q,rn.;E
Soes6oi;6s?o 8nodr3 bgq?X?,tn6nqn L.:bnqSgogoU lu$;rar8o Rr0i,0CBR0dr6r
R.tlCAl6rL s3 3nor66 Lstnq0$ogo?n, ps rUloo l-rshoo BsdrarSqo Srn6nls Ss6?msp66L
0rn5gl.:t, 6o8Xqog ?3o<)qndl qs6o6bops .)o63nq';q btrXSStlqo l;sbnqOgqotr
Lu[s63r.rL, orl s3 o16 Lsg.:60c,rL ?or4oL oj6n]ops o6o3n A6olo06olm],5, 6mAr,60
R.tao[JoR0]0R Lsg.>t63o6]L ?orvrob,0.>?o5 XL 3nor63 L.:trnq8go3o 3r,r.:bqn6L 8oL 0o3r<r
;3 3o63b.>$3 pnd'o3b?Ro 6rRlllJbreoll ?slrsdseoU,ymr6XJgor6gd;1. rl,Cmo
dt't60J6o6Clot' 0oELsl,RA6ol, q6r'rL trso.:5oqo $ntroo 15p,: oJ63U 6w3sq'oLgo6;l11qo
sB ?nrn.r5b03}oL lrt3o pCl1R3d3do3, bopo,'I6oq0aq,tnaol) ?33mtr3g3s?o
b3q?10;36Xq l-robgq0flogoo; J(.IAJJ0C56I6r) or66.>5r.r3do 36rna.>51prn;5 5s3;r6m.r366
;m6L3qg.>6o3lU.
AiUqo l0
qoaoRASRJlo
bgq?X3Jc6Xqo UstrXqS$'ogoL t43't oq3sgo JoAJsSooL ao0'6 40c,60 b0R30adA6aRo
U.:b6q0$ogoL r6n$opXSgoL,ro3oL 6.5R!bpoRo poAoRCSRClo ?3odqnd,: qooil35r6mU $
3no6n 1r.:b6q3$ogo?o.
2.
s3;lrms6, ;e63ot6o poXoqXSgSIo ?nLsdqos r6r66o3n qro3666trL o3 bnq?63;3r6Xq
trsbnpSgqo?o, t6o0qoL t6X$oq36gU,;1y g.:t63oop65L po3op35q3doL 5.;q.:0hq1q,o
JmAJr6or, Ja LstnqS$qo?oU ?oqrl.,nbflq'a$o3o0adoSo 1s5o5flq1dqodnL ?ltrl;8obsq,
0.:6610, uril po3oqSSpndoL ln663o13oy6o 8gqoil3qo [sr60rnsq6n6L 01o163
t3q?X0;3r63qo Lrb6q3$ogoL t6n'Loq356lr, 8,r?o6 sUloo buboo 6sqshpoq'o
6.:psL.>hrqo.>16 15q.> ,:qnesg$oq1L RoaoR6SRCloL lrnr6oo rnoSboL 10 J6r,r6060tr. CL
J15J6o ,:16 ojoSollU 5.>9q35.>L ,y'rBJsSooL o3 3m568oL RJail636r'b0, LroRrEsG
RoAoR0SR0do oJSr ADR.ttRoRo.
.:3 31bg?o AsAr.rUCE0aoL.5L, g6163o5o "qo3opg6qo" 5o?6o31 ?30oLs3sqL oJgonloq,>6,
tL3s 2gq3}goqs5, orl oLoSo sr6 g.:63o,:q5X5n6 So63dsto So6sgoq1 Ur3,)Rs,
3oobo3536L, sLX6 ?;0oL.>3sglr ULg.: ;o6Jor6q3o1q,o trgqXil}oqi:5, r6rn8Xq'og
gJ63pXlrr6nd.: otrXoro33 Us6sqsltbsqo r6n6trporrr3l.>L, r6o5rndrLsg sJ6o1doqo6
SogXI2qn 8n0oU,:grqo, o0 bXq?63,1gdXq, trobXqegoSoto SoJflXpo ;s6rr68qndqmdoL
?6Lsls3otrp, r6ro8qoL rrrStoqn6gLsg $sr63osp6n5L ?o6X6oL 6.:3s6;goq6d3qo
,.;ro0.'|r5o.r.
rA AIbRol, Jo6iCRo R,r 0Xot6X JlSjgot eCalRJdolo ,>dr 5.raoolji]61ls, m1
Rotopit6pitloL dg56go13otrrto Sgqodlqo .:16oL blq?3033r2r;1qo L,>b3q3gogr.rtr
61'bop15go, rbre63otq1lU L,r;lSooSendol-r 33orn3 b1q?n3.13r43q' L.:[nq3go3r.r?o,
drm8qoL r61toqn56Log g.:6eoq6g5L qo3oq36p3dolr 6sq.;3hqXq,o ,1r,r8Js6os, oJ
ll
31q3o3o qo$nL0dlqXlolr 03?36odorn, r5 ,:bor6go6q3dlr $ a1rr66l2
:6.lr0a!Ro
Lrb6qSgogor?o qo3oi1;oqX}Sq Jo6.)R Bo3U.rbl6XlsL a"frt.6*or"gfl6a1t"
gojlrot6gllqo Bs\olr 3X?33oloo qo gqrrl.>, r6o3q,oL Lsg2d6nq,lrXg
U[ga.>
-"S
poSoqSSpXloL 5sq,>bqu 1?1.:q'oq
slrSo
3.1qeo1
q.gnLnhq,nf.rL
1,tr3?or6q3ds
sL;yrn goJLodrSElq htsL. sLSo ?n3ortg63r?o
14 31bqol.r q,3d1q3l5lo.
6semog6nts .>0 ?grn.:Eb31troL 33-7 sS B1-
6oq6Lsg b6q?X0.1g63qo Lsblq8gqml, 60toRAG0o ;o8),:Eor 3;r,rr<r3 h3q?;O;3r61q
L,:b1q'3gogo?o oqXlL ?X0rrlrsS.:qL sE ?rn538rL,.rA 0Xrnr61 lrublqSloglU
"f f;1aq^
,.;rnSJsSorL 6rp.rbsLsgo qss3o1116r,rL 6.:prbpoq qo3oq36q3d,h;1, 5,rr6pr, o3 ?11floL36oLs,
r6oq,1lr,>g rL6oo qo3oqX5p33olr Ssqctrqs $qnls .r3 B9r.166 t,dl,0RaS;S.L
60toRJ60olrg,8oU, ,:6 r6oqXl_rsg gqr.rls, rtrcnSqoL L,:g1d33q,tr3g bpnd,r qogoqS6qS}olr
6.>q,>bp,;, 1?1sqop X,1s3?or6qXdo s3 B1r.163 UsLgq8goSrn?o sr6L3l1q d1(Aog
qu$XLnlXqXd.:b .r5 tsoi,Lo6JAIR lsS.:lr. 0Xo61 LsbXq,Bfogolr ,rt1133 orrr ?31dqo,>
p,:l666otr;r'r8J.:5ooL 5u15.:$oq'llXqo 3r,r66d,r oB ?g8ob3n3r?og
,tn, ,I aoe"bpnqn
poSoqgSpndo ,>5 6,;l6ogoqndXq'o Bo63Eu 0mq,o.>Grq o6 E.;goqm&6o3 ?nq5Xls
s3
3pr6n Ushnq0gogo?o $rr63o?r'rdoqo 0r,r6nloq,>G s6 ?XBmL..l3qop,>6.
Otrtqo ll
J6og6E6o
b3q?9fl663q Lsb3q0go3o?o gs6er.r?oloqo qs Blo6n h1q,?nC,13r63q,o L,>hXqefqoL
r66toqg6goLso6oL 6opstrqoqo Jr4ogg6go ?1odq38; qooil35rir.rL,:C a3r.rA3
lr,>b1q3$ogo?o.
s8rUm,:5, sL6oo J6ogl6go ?3odq36.: qsoil35rimL .:6r4no33 oE L3q,?n0,l36nq
L.rhXqS$ogo?o, 6r.rACR?oO olr gsdrBooJSGSBn, sa LobsqAgqoao 0mJSSqo
.1sSo6epnEqololr 3XL>lo8oLsq, es6r6.>e or2 Jrrrogn6got_r d363go6n7r4n dgq"iSqn
$,;6eerrp636U 0prrr63 Lng?n3;3dr;qo L:tnq8$ogoU r66boq36glr, 0s?o6 sLlpo l.rstoo
qs;oL63d1qo 6spsLoLoqot: r,rpn6ods o6 j6qr qgtug6lopXlr J6o6l6gotr Soqor6o
osSboL l0 J6mGC56L.
.54 Af,bRol' a0-2 Jt5J6ol, q3}1q6};o,r 3o.1Lgql3uq, b3q?X3;3ri3qo U.:lr;q8gogoU
r631mq36go ,.;o8J.>5oob eo3r6 5rqsbpoqo Jr6ro6X6gnlo .116 odn6r<r$,> re b3q,?ne;3r4nq,
1-r,:bXqe$ogo?0, g)t J6o00560tol, ISSggoGoUi 33q,rod1q,L gs6err.:q666lr q,:
SoqnIlq'o.>:
a) tr.r;1.>6o33poL ?33ob363.r?o:
(i) flrn.:3r4ololr, ;5 sq6oqolt6o3o bXqoLpgq'pdolr 3oX6; s6
(ii) L.:jsr6o6nqolr gt6m351qo lu6;oL 3onr6; s6
(iii)5Xlolr3o36o LL6s LsL6q3$ogo L66tdOt6oL, J(.)Ro6oJ?6-nRAoEolrO6rOotRo
JSXqsEsSoSob rE oEU0o0I00.oL aoXdr, rvro83qo.> 6s5Ls$q3drs ps ?gor;GbeSds
Smtqnl.> t6q?60;363qo L;l,3q'3$qo6dob ;o0J6g66g26 r'166.:6o38L ?r.rrrrolr
$nr6oqnloL 5s63qolr 5too ; pr
b) o6Rm0(,)ob 60lrJ?dqoJol, ?n3oh33g.>?o:
(i) 3os36oloL, .>5 Jr'lRo0oJI6o j3nqo5.>gmgol-r sE 0XrndrX hgq?30,;3r6gq'o
hh3q0!'o3oL rq5oqodt6ogo tgqoLtrSq3doL 3o316; .:5
(ii) oSqoSmoL Lo6X$3dr6o d.>5;oL, o6qo3arob JdUJo60-oAJs,6OoL du5.pL, o6qmXooU
1d6,>3o jrnSSdoL 3t6o351qo bs5;ot 3oX6; s5
(iii)53doLeoX6o lrbSo psS3U3d1q3dol-r 0o36, r4o3;1qog qrioo,>pr6r'r ?Xo,:6h0;1d1qo
oj63}.: bnq?X3;gr6nqo lr.:bXq3$ogoX}oU JclAJ06C5Oti4 rndr6rSondL ?odroL
VC6oR0Iol, 6sgXqoL 65oo.
gnr43o5o "Jr6ogn5go" s0 0nbq?o 6s3ogn56lolrU 5o?5.:31 B38oU;3sqL 5SdoL0ogrvro
LshoL Ls3,:qo 3oobo36oqr5, Solro oJooX3lt6o 2$r615g6q5r.rgoLr pr ar'rgrqolr
eo6nls?o 8o5s$oqnoloL tr3qn3ol.r sr6LglrnloL 3o1h3qo3.>q. ,;nr1dop, ?63nLs3sql-r
lrstSq0$ogo BrLorSo jsqsqqndoqsS Rr mlqo6.:6oXdoq;5 15 Lsgsqrr
3.rqqnBlqXlXloqs6 Scotn q.:t6ogb1qo .)t6XSondoL; q; 3o6gl3lot Buogqoo ,>3
01bqoL 3ot56troqs6 6s3o3qo5o66, yo6o0ldo p;66o.:633n9 6,>qsbq;$6 Jr6r'r655g;p
.>16 6sSoLoqXL,:.
sB 0lLqoL Jo636qo p; a3ct6a h5J$oL q381q3lXdo .:t6 5r3oog65Xdr, o.-;
Jr6o6X6goL ln6njogotrdo Sgqolsqn or6oL t6q?303363qo Lsb6qSg'ogr.rLr t66$opn66o,
r6oe6qog ooXot L.rdAo!5oIrL shorvrgonqndb 3no6n b3q?30;366q l-rob6q0gqo?o,
lr,:qs6 g160oo?r'rBr Jr6ogn6go oJ s6LXdtrqo 31p3ogo q,:$6Lnllq6lob 06B3nr.rloo,:5
sLr.r66onq6lL ,r0 03o6n LrbnqS$o3o?o praoAJoRCL1R Jot6,:p 3o3LoL166d.:L oj
6.>5or.:3L3l1qo gojLo63Blqo L.:bU 83?3ncrloo q,r lrs3sq,o 0ornho35s, r6m0qoL
Lsg1d6q56g be1dr J6oOC56oL 5uq.>tps, 2?1.rqrnq 1;s3?or41g1l.: sLSrn 31p0o3
ps$3LndXq68slr ,r5 ol-rXo goJLor,rS
?11;h3oU,>p ;trgm ?g0oh3g3s?o
6s0rno5n56du s0 ?3rns6L06loL 33-7 s5 3X-14 31LqoL p1hq'3lXdo.
Xq dltlL
)r4ogX56o oor3qXd.> L6q?63,jgr6nq Lsb3q3$qr.r?o $sr63o?oloqrp, o,-1 6ups8[q6qo
srtrol.r r0 Lrh3q3$o3oU 6XtroqXSgo. rn1 Jt6oggSgol, 6rqr8tqSq Jorrrlr, Solbnqupq
o0olrs, ;riot cl? D6r oU b3q?n0;3trrXqo Lst3q8$qoU r,rXtopnSgo, blq?n?;3r61q
LsLgqS$qo?o 5,:s65os 32p3o3o qs$3L3}2qnlu .:5 gojLo6nllqo J,:'ts, 6o33qoo5
R.)J!C?o60atRo 3rqq6l1qnlop.:5ug $s60oo?6u AdRrbRoRo J6r'rO06Oo er !3
J6r',O05OoL brr6goU 0rgs6Slnqo;Lnoo 31q3o3o qs$nlrnd2qXls s5 3oJlror6ndlqo
lst,r,8.>?oG )16o6366o B.>oo3q6d.: oB LsL6q3$ogo?o $srcr0o?oloqsp, r6r'r36q?og
SpgBst6nodlr rU1oo A?RAoAo R.t$Jlr1hR6dr $ .>U3oo 3oJLot66d1qo lstr,
rr2 Jr6m0l5goL 6sqs8hqsqlr qr ll5Xgogol6 SgqodSqL ?ot4oL, o6 o6ogl
3rar5s6l-u q.: r6o3nqo3n 33Ls33 Joritr ?o6oL 5,:5lrs3tror6X61q' y4aroSt6rno}l;os
sr6tXlolol-r A.r3o, J6oOC50ol, or5br, o0 tsgrgo 3uqq6dlqX6olr 6;org.:qoL$o5ndoor,
r6r.t0qnb L.>g$33qt6g bqglr SoLo 5rpsLq.:, ;|sr66ndlr rno6bsL, r4o8ilqog
?nos5b36d1qo ojSSlrrpr 6,sq.r0bq3qtru p.: dX6ngogollr6 SSqolXpL ?r,rr4oL strgoo
y6oro6r6oolXloL .:r6sril.rSlr.rloltlr, 0;?o5 s3 01bq'nL qX}lq3dndo 5.>3r.roXn663s
Stc.rqoq X,1o5rl.r;5nq,rq blr353l1po ooELoU 3o3sr6o. cU6m ?g0ob3g3s?o, a.)RrtrbR0gl,o
osStoL SseXgo 6u$oqo JCRTCTO nJg63q3di63ds prdg63dr;L trlornrCARo
h3q?30;6r66go t.:b6q0$ogo?o Srol0nqo ;o5o50p11lqoboL ts3U.:do0oL,>p, Da
?;o.:Sh8gdoL Lb3.: qXblqg}Slolr 6uo3.>qolr$o56doo.
01Lqo 12
6r'rosq0o p! OCJSoJI6o 0o0t.:btr6g6oL 5sqrLstpXqo
b3q?X3.pr63q l-r,>tgq,0gogo?o Vb6Bs,JAEoRo ps 83o63 b3q?10,;3r6nqo lrubXq,Bgogotr
6gtopS6goLso3oL 6sp.:bpoqo 6(',olRoo pD
OSdEoJf,6o AmALrbi6;doL 6sqsLsBpSqo
?3odq3ds qsol36r6r'rlr s6 0nodr3 LstlqSgogo?o.
d8Dl.,o,.56, 6r'rorR$o .:5 gnJSo;14o Aroatrbt60.oL
5sqsltbp6qo BCodR1as rA60oli0
p,:ob65drrnU oB b6qlri13;3r<r3q l,sbpqA$o3mto, r6o83q?o6
goaa.."3aSnfr, ia
l.rsbgqS$ogoU ,yr6oSSpn8qmBoL ?3ll.>8.r8ol.rsp, Bs6r6r8 oX r6oo;q6oL
oG gXj6o;16o
3oeL,rtl63loL 5spoU.:bqSqoL BrJ6od6oCo ABRoIJRo gsr6-Oo.:q5XEL d6arr63
t6q?X0.13r6gqo LshXqSgogob 16lLop66gtr, B.:?oE
6sprUsbsqotr oqn6rnl; s6 lEqJ
rq30rg3loq3L r6oo;qgoL rE g3j6o;1<6o 0oBL.>L1r63EoL
6sq,sL.:Lql-1qoL, Soqor6o
os6hoL l0 J6oOA5OL.
nt
a)
.:3 fuUq?o 6s3o665nlotr.:L, gXr48o6o ..r6oorqgo" Go?Es3U
5rqrtrqolr GXdob0oldr
L.:b3lr, r6oeSqog s5o$qslvrSBolr Lsborn aooqSls G0loLaoC6-Ro606,!6t6t(',
Lnqrr3SndoL .sG 06g5o3r61q Es82?6rr4$g Lss36m6r, .Atsq,01.;Lsr66XlqrndoLro3oU s6 lnr666dqr.lloL
Bso ?o16ob
lgqnloLso3olr,
;o6X3;go5r6sgo1qo 3oq0X6oL, GXdolfo3r6o J.jO0G6ot, Irrl,riJoGRo 6rr?EoL,
Jr6onJgoU,sS ar,RAq'oL, 6n53oL, Loop$po
8orta1q,oL,:E J6ogSlroL, 16
L.:366933qo, ;o3X66o2qo sE 0n6Eondrgq,1 p,:Gsp5.:r6ndoL
5.ra-16SXf.t
"S
5r0og663aoL lgqXdoLo3oU, .:133n Usar6Xg3lq,o,.paXr66o1qo .:G i6EoXApq,o
5s0o6qoqXloL ?63g36qo o6gor68ogonor L.:663lqololr;m3oL,>6 Lsr66XbqoloU
tr3qXdolo3ot-
b) sB elbqtso 5.>3r,r6653boLsL, g668o6o ,,g6J6o.yy6o SoBLsLj66loL
ADR.rLrbq6Ro" 5o?5.:31 6sp.:l_r,sLuqoL GnloL0oSrt LshXU, 6.:r6qs aC-14 Ri 60-E
31bqn8?o ,:q5o?51q,oLs, .:q0o6otrgr6;6otrqo, g3JGo3116o .:6 tt;r,r6LXq6.1jor.r
0o01.:b26ndoL 5.:o3sqoU$o5n6oar, Oso Bor4otr
6;g.:r6Xlpqo 6nJ6o.pr6o rE Ltn,>
JXr6lro5.>q'oL 3o66.
.:3 01bqoU JorrrS6qo qs e0m6J JA6d6ol, qSillqnlglo 116
6o8rrogX6X}.> or2 6ooJR6oL
.)6 00J6o.t?r6o 3o3Lob16$oL 6.:p.:1.>bqXq,oL dX6lgo6nl6o dgqolnqo rr6oL
bXq?n3;g6nqo 1r.:bnq3$ogoL 6g$oqn66o, r4o83q,og rns3otr Lsj8os6olsL
ubm66onq68L 3nor66 L6q?n3;gr63q Lrt3q0$o3m?o, bsp,:g [.rdr8ooJ86ndr r6rno.,,qgo
16 6Ad5oJI6o 3o31.>Llr6XBoL A,rRstrhRCRo oj,:drlrnbXqo B1q3o3o q,:g6lr3d1qntob
3n?6mloo sE ;0 3nor6g U,>L6q3gogo?o rbrn6gogq,XlL qoSr,rloqntnq Jor6sp
So0Ustn6glsL oJ 5r6q.:53l1qo gojLo66dlqo l,:$oL 8;?podoar qr
lgqXlo $
lo56dr, r6nt lr.>31d33q$ng bqJls r4roo,:qgot .)G 60JGoJtr6o Bo0L:b."1r46dol:
5,>quL,:bq6qoU A,iR,rbR,), I?A.!RoR,r6ot ps.;sg?or4gl1qo sL6o 01q8o6
pr$SlrndlqSbrLos6 sE strno gojLodr6dsq lsbuLo.:5. sUXo ?neorb3ngs?o
5s8oo66gls
$ ?Xos5L06dol-r 33-7,:5 3X-14 SXbqot qn8XqXlXlo.
a)
6rnosR0o qs gnj6o.yyrro 3o3L;Li166loU 5sqsL.:bqgqo $,:60o?oloqrp
BsooSqglo bng?63,13r66q LrslXqS$ogrn?o, 6crp6Ls6 6sq;0Uq1qL
$rr63osq5n5L LsbnqS$qo, Jr.rq'ogo316o j36qs6sgo3o, JmRo0oJt6,rp0oSoLgrisgolq'o J3nqs6ryogo, sp5oqrnl6oSo L6q,oL13q,$,>, rG .:3
Lrb3q8$ogroU 60toR05Oo. (r)?l 6rro.!R'6oU s5 5.:psU.:UsqoL gSl6o;y6
SoSlrsti 6Xlstn 6sps8bqXq Jor6U, So2LXqs3oq oeoL;,.:r6oU o,I 16r oL
hlq?n?.6drnqo Lsb3q6gqoL 6A$oR056o, hnq,?30;3r63q' Usb;1q8go3rn?o
A.).)650.5 aIRaoao qsgnLS}lqXls s5 golLor6nllqro trs$.r, dro06qms6
RrJn3?o6;aoolng gs63ooBg,: 6r,o,)q,6oL 6sp.rLqoL 3sqq3d1q;1ils q,: 1853,:6o
6oo.rR6ol, bur6goU 3sg,s6Xd3q'oo .,'L;1oo 31p3ogo RrVCL6l?Jq;}s .\E
AodLo60IURo d,>$r, 0o?o5 6soo3q3b.>, 6(,4 al,Ar8Lo r6oosq6o [or63oo;10b,> o6
LutiXqSgqo?o, r6o33q?o0 0p3ds63olL 33p3o3o q,.>gnLnd1ql6o uG
goJtrodrX}2qo ds'bs.
c)
rnt 6oo.5q0o ,16 g6j6o;16o AoaL.rLfl6CloL 6spr,tthqlqo 6o8;1qog
6rElrs$q161qoo fuXJjSjg (a!?o, .:6 Vr6Ar'roTflilds sr663r4m h;1q?nB,y3r66q
b,>hXq0gogo?o, Rr 6r.lorq'0oL b!8oU161dr, ;6 6;eog36ndolr
n3qXAs, jor6gloL
$5
3o3tr.:by63doL
ItsRJAr,
60d5oJt6o
6rgg3otr lgqndr g3Xo36oL ldro
[3q?nA,.pr63q L.'bgqSgogoL, 6oorq6o sE 6sq.>tr;bsqo O0dGoJI6
0o3ltblr6nlr$3 g.:r60o?oloqrq Esoo3qS}l o0 b3q?X0;3drgq UrbnqBgogotso.
ol[ A.5qratR3qlrs Rr ts.)d0otr6ot Sgqrrlnqtr ?or6oL, u6 o6o31 3.:o6s6lt p.:
r6oe3q'o3X 3XLs8X Jo6L ?o6oL 6u5lr31o63Btrqo T4moXr4ocr}SdoL 6..,0o, r4oosqgoL
.)G 6CiJSoJt6o 3o3l.r.>t263doU A,>Rslrrb,)RoL os6ts, rio8Xqog q.>,ys3?or6nlgq,os
[s663]qo]sLos5, lgqnlsLo.>E o5 o6grnr6Ssgoslror.:5, 6o3qoL Ls3.1,t6q'tn tq6tr,>
SoUo 6spsbqs, slsr6dnlll os6Lst, drsly ?Xos6t83l;1qo oJS6lops 6oq;3tqnq,ls qs
ln66ogotrr4 SSqoEnqlr ?or6ot ;lrloo lr6monr6mrndSBoL sr4o6LllmloLsL, Bs?oE $
SALRol, e1d?RClClo 6,$on663ls Sbrrgop 1;,>5;lr;5nq.:q blX6;1l1qo o.:GLoL
3o3sr6rn. sllXo ?X3rnb3g3.:?o 6sprL;Lpnqo os6bolr 6s3ngo 6,:[oq'o ;3q,>3.:g
0JO03R0.s60lr RI}CAC6rL oloolr'r31qo tlq?303;yrrnq'o 1,,>bgq3gqo?o BrrJS3po
JsSo5aRAa,Rr'rloL ?nlrsls3oUsp, s3 ?6osEL31loU Lbip RJI?lq;ACAob
Aro'SsqolrvoECdom.
SXtqo 13
?niloLsnq6no drJo$rRol, 8sgglor.o.r5
?n8mL;3qnlo, r6oSqnllr4 oqnlL b6qBna,r363qo UrbngSgqolr r6XtoqSSgo 33r.1163
U6q?X3,13r6Xq LrbnqS$ogo?o 3p31,>r4g aX-6 01bgom 6r5U.:'trq,3r61qo ,$t6.!Ao
dm6CAoL
AnLbCot,CloR.55, ?nodqnN qsoln66r'rL s3 3got4X lrsbSq8gogm?o.
2.
?g3oLs1q66o 3odr6s3o JoSSlolr 6sUbgoLgloqo6, r6o8Xqog $vrr0r,r;q6X6L 616oro
bXq?n0;Xt?r6qo Lst6q3['ojoL U.>$sr60otr 0onr6 33o16;1 hXq?33;36Xq, U.>h1q'egqrr?o
r6trnd2qo 31p3o3o qs$3L;hq'XloL ,;o3nt66o1qo ;lrr53dol Srgoqt, o5 ?33olr,:;lqXdo
eodr6sSo joSnlot 6.rLh3oU6doqr6, r6o33qo6 g,>63ooq6n5L g4rno hlq?n8,13r6Xq,o
L.>tr;1q0$ogmlr 6i,1,op050nt' 0on<4 q;3o2;oqndnq,o Jor6opo 0rrebuh76;1doL 6rg6oL
eotSorn 3no6X LXq?X3;36nq LsbSqSgogo?o srrrLX lqo goJbor66i|1qo d.;$oU
;o0366o2qo jcrSldolr SrgoqL, rb3oo 3trp0o3o q.r$XunlnqnloL (6sq,6 .rG Bonq
Ls$;63trlor6 g6osp) 15 gojlmr6ndTpo trrtoL 6.:LbSoLXloqsS 3oq3l1qo
?X0oL.r3q3loLr frs<n3qoo, tsnodp$r qso636r6olr sB S6orrrn Luh3q,8$qo?o.
ttSr6os?r'rr4nLo 6sqstoqS6d?o nJbJqosgo6n6Xqo Ls$p3so 6n3l}otrs p,r Lu).:36o
trnS;qpnloL, .>5 0ro SJLJqo;Onoorlror6 RrJ.)C3o6C6IRo 3odr6.:3o JoESBoL
5sLb3oUXlom 0oqn}lqo ?30oll.>3.:qo qso866r6n}.: SLoqoq o0 b3q?33;gr41q
bb3qfl$ogo?o, 6odqoU 63$oqn66U4 gsr60o,>q5n5 Jrn536otr 5.:0lrtrpU6lCRo Jo6o.
I5
?;3oLr3q3do ;o8Js6oot tr.r,>lGom J,>Jogsslot 6rLh3o[;;]ops6, 6o8qob lr;,11mr6nd,rlr.rg
Jo6psJo6 s5 .>r6.rJo6q.:Jor6 gsdr0rn.:p565lr L3q?g8;gr61q, L.:Lnq,B!'ogo?o ;riU3d1q,o
1dr6s3o Jo63Is, ?Sodqn}l pso}S5r4otr oe LsbSqegoSo?o.
0ir4 AXbq'tso rqSo?51qolr 6,>r6qs, U3q'ts10;3r6nqo !$t1q3!'ogotr 60$oR066o
Jr'raJrSooL .rJ6o3iloL 5.rLhnotrXdoq.rE flo1i1d1qo ?n0oLo3q3do, ?3ortq1i; p;od;5r6rnb s0
L.>L;1q'0gogr.r?o.
re 01bqoL Jo6CCR, Aif2, 3fi.3,0g4 q.> By5 Jl6jgXt?o sp6o?E1qo
;loSSloL 6,>6qs,
?33ols3q;6o 5X6oL3oX6o JoEXloL ArlrbAoUAEoR.\E ps.,tr16Onls atoqr'rt
oa
b3q?113.13r6gq L,:h1q0$qo?o, 6e.r8goL 16ltop36gL.:6
[rr68o;q6361 jo6n]ob
5$LL3oLSEgqo .)o16o.
OtrLqo 14
p,:0op;oqn}6go Jor6.:qo 0o0lsti16nl.:
L3q?g3;361qo lr,rhngS$ogoL 6n$oqS6go go$o;g6o Jor4otr 0o16 J6r,,ts0lro1qo
3o01.:b76XloL sE qs3o2;oq6dXq'o blLormoL 0joGX ULlo t.ga^S.A.t iXq35"e
SopglXqo ?n8rnL.>3sqo olX6r63E.> flboqr.rq ,>3 trubgqOgqo?o,
6;drqr: tnSpX5o
?nfloh3n6nloLs, rvroq6trsg .>Lnmo ?n8otr.:3sqo ?lodqnls.rL|3n qr;I0A6oL AC;AC
bnq?x366nq, LstnqSgogo?o:
a) tsotoJt6 Jor4U 06r'114g t6qBg0;363g trtnq8go3o?o 6osB6o.: r6;61qsr62q,sR
h3q8oLog3qo8o goJLor6ndXqo Ssto oo3obo L;j?o.>6odob
6,:Gh>br.rr66o3q,Xdq,sq.
sLSo ?n0ot36.:?o ?63ot.r3,rqo ?Sodqnd; qrod;6drr.rL rB B;1rnr63 brtrgq8$qo?o,
e;5r6s3 ?naot.,'3qol aLoqop oL 5s$oqo, r4rnfl;q,og 3o1,;1o66n > s0
goJlro6Xdlq lrt.:L; 15
b) 9o$o;16o Jor6o o0yognlu 03mrrr; L;1q?63,1363q Usblq3!,o1o?o Jnr6omqoor .:G
J3r6or.rqXilom, r6o3lqor Ls56r6dpo3ols ?3,>p5gEU sE yse?o .>qXBsgSI; 183 qq6L
5$ot3o3r6o oo16311)o3o15o J6r4oopoL b,!6Arlqr.r6.j?o. .:L;1m ?;0ob333.:?o
?X8oL;3sgo B6odq$o psolX6r?roL sB 061114g Lslr3q8grrgo?o, 0r56se
?38oLs3qolr 0boqoq ol, 6,:$oqo, r6r,reXqog 8oq,3il1q,o; re 3Xor63
trs[gq'0$ogo?o 6.:[Xlqo lrsj0o;6o6oq.:5.
gn63o5o "Jr6rnggLolqo 8r'r0Lsh1r43il.r" 3oo6s3b, ;nr6droq: qs8ol,1op6Bnq lrs8166o36r.r,
Ro006r0I6Iq,, lrstrnqmgSn8rn, Ls6.r53s5srnq,6lqo R! J3RrAo6rr?6 ttij8or6ol.rU,
o5r63rn31 njoenlob, rq3o,1,>gnloU, o5;1o5638o1, srrrJogXlgm6;toU, bgoar:goq,o6JtsoL q,;
dtRrR060IoU q.:3cr1.ppXdXq LrJaor6r'rAsl,.
8trLqo 15
RtAoJoRAlIRo Jorisqo Soalsty6nds
sa ?0uls6L30IoL 3y16, 0X-18, 03-19, e3-20 R! 2l-il ATbRCAolr pXdlq'ndso.:
6so3sqoU$o63}oo, b3q?33;366qo l-r,:bSqSgogrrL 6A1,oR06OoU SoXdr q,>jodr,:3gdoo
O1?rotom 3op6Elqo bgqguUo, 6slr$61Xq'o q; Lb3u SL6sgLo r6rtq,s.-1r63dr
l6
Rrolib61dr Stoqog se L.>ti3p0Sqo?o, rnl qsjo6s6gom 01?,rots
,>16
6r6ho6goXqlf,2q,> eXo6X bXq'?X€6dr3q lrsbSq'3gqr.r?o. mg psilor6s;13doo fl.1?xnd.>
bo66oXqqnls $63;dro lr.:troo, 8s?o6 .:Lgoo s5s$qo16Xl; ?;lodqpL qsoll5r6ot s3
3nmr61 L:LXq,3$qo?o.
.iA AThqoL Jo600Ro l16d0ol, RCITRCA.\m.\ 0o1b3qs3sq,, yrrrno h3p?6e;363qo
Lrhnq8$o5oL 6A$oq060ol, 3o;t6 Snot?r;1 b3q?f;366q lrrhilRago3o?o
br6btn6GotqCd1q'o pr;lor6.:3Xloo 81?srnloqs6 SoqSlitqo s5.r$qs761Es odg6dr;lr
Abr.rRclq Jod'C1R.:R blrSSnlXq Lsb3q0$ogrn?o o,1:
a) rSsttRUI66AoL 0o8gnlo o05o96}1 06r.rt66 Lsh1q8$ogo?o Jlr6oopoo, ,>5
J;16ooq3troo, 6r'rACRol.> l.tJ;r6om tr55r6dq'o3r.rd.:,56 ;q33rg3}s 183
pqXb53doL3o3r6o <narr63Xgo3os6o JXt6ooqotr 6;53o3qrn3;?o, 6r'r31qog o$g3d.>
s6 3os3r6q3}s 3o6X31q goL,;uqtrr6 $nqL, qs
b) ,r5.r$qs1r63ls 6;o6X3s qs8jods3SlpoL 0o316, s6 Solro l-rrL,1qoo, 6r'rfXqog s6
$rr43osq6n5L 0no6n Lsb3q8$qoL 6ntoqnS$L, qs
c) s5sl'qslr43loL L.>drlotr fl;$.'r63tr3qo ot6 s6oL 31p3o3o ps$3lrXl1q3}s .>6
tsoJLo6CdIRo Ur$o, <4oe1qo1y p;3jo6,r3ndnqL 6os[r5os 31ot6;1 L,>h1q3$o3o?o
;3 elLqoL $o5s qnllqn66doL 3o'i1b6p.r3rq, o5o$q.:y6nls, trro0lqtsg oq,;ilU
bXqB63;6riXqo trstrXqS$ogolr r4n$oqn6$o l.t6r6olt?o6oLo 6.:q.>'bop33d3o
SJLJqo;gor6ndlq LsSq6so 533nd$3 s5 ltlrXr4o Loe,sqpXil'b3 6r6Lo6gonqnllqo
q.rJor6rSnborn 81?oo8oLro3oL, ?nodqnl; qsoln6droL r0 lthnqS$'ogo?o
&lbqo 16
qo6figor6or.: JoSot6r6nlo
Ro61d0r'r6orn JtnSodrs<631o qs Lh3,! abA,iitLo .56!'tq!?6CA,r, 6oeqXdlrr'G oqllu
L6qt63;gr63qo lr.>bXq0$o3ob r43'hoqn56o, 6rn6r'r66 3i1ot61 b3q?n3;3t46qo
Lstrlqe$ogrrlr r63$oqn5$o ,lo3Jr6ooL qo6nJ$m6m.: trsdlob $;316o, ?1odq;l,>
quoll6rirrlr u0 3go63 l;bnq8$qrr?o
SXLqo 17
bnqqSntroU 0tr?s;6lo qo LJor66t0656Bo
.>0 ?Sor6beXloll 3yl4 qs 0yl5 3lbq6}olr p6d1q3tr3loL 8o1trnqr3sq, ?63oLs6sqo,
6ofl3qlrsg oqgdl, 36oo bXq?X3,pr6Xqo LrsLgq0SoSrnL t63tropX5$o. t6m5o66
bXqm3SnloL 31?r,;o, ;nrtdoq, rtro6o63 or3.>$t6otr, ;o6oL, 6spooL .:5 $nqn3o$ooL
flL,:boolo, ,:5 32to,pLo, sG 6ar6o169 liror4$1035o, eoL 3o316 3yn63 b1q?n033r6nq
LrLSqe$ngo?o 6r6brr6gonqSdXqo Jor4.rqo lr,r1l0os5oloq.r5, ?6odq'31.' p.:olX6t6rT L rB
06o14;1 lth6q3$o3rn?o.
oe Bnfobg3.:?o, raropnLrg ?3eoU.r3sqo Jot6opo L.:J3o.:5olopr5, 6ofSqLrg
uhmr66oXq6dL b;qo361doL 31?s,1o s6 I'Jt,t60l,Ait5o, 16ogb1d.> .:6s o3om tlqo3SndoL
31?.r.11 ,:5 LJrnr6gUBX6L r6s31g Ub3.> Jor4L,0u?o6 3tr ?33olr.:3.:qo, ,sC ?;p.:5L31loU 3;;
7, 33-14 ps 15 8lbq3doL pSblq6lX8oL 0n1b3qr3sq, ?6odq3ls psoB35r6oL o3
L6q?93;369q L.:b6q0gqo?o, r6m33qBo6 Lrr66onq,gnls tSqo66nloL B1?s.ptr sE
LJr.r60UAC5ol, h>J0os5ods.
sB 81hqol, Jo63nqo qs 3y2 qnllqnlnto sr6
3r66nqq3ts, LSqnSG6AoL 31?.>3nloL qs
LJot6gLS;5ndoL 3og6 33r.r6X h3q?33;r63q Lsb6q0gogm?o LrJeor6r.rloqs6 BoqSdlq
B;Sotrs3sq$1, o0 ?63oL33go?o o2,:063u6o Lsj8os6r.rls qs3oEsGLnBlqos
16o-1r4oo rG
ot6o3n b;q'?n333r63qo LrbgqagqmL Ls$r,r6sqoXlr6o3o So6qnloL, JoRoooJf,d,o
j3Xq.>5spgob.>5 sq6oqodr4oSo bnqolrlgqS}oL 3o616. o1 Lo;l8o.:Grn8r, brn6gogqqXEs
,)AAA.16rl L.)boo, ,:0 ?30ob36r?o, 8oqXb.1qo ?X8oh3.rqo
l6qs q,>o}l5r6olr BLarqmqr
oB Lgq?33,6r63q LsLnq'8go3oBo, d)s,8q'ol' d,1toR06$L.rg
$;60osp6n6tr b6qo36XloL
33h;o sE liotzrgL8l5o.
8tr[qo l8
JnELo6Io
sB ?Xrn,:6b0;1dolr A0-19 a?tLRol, 33-2 JlSjgoL p631q,3dnloL 6.:og.rqoUgo6Sloo,
$.:6lr1q?o qsjor6sgnlom 31?so8slro.:5 ps,yr3?or6nBoar t6q?n0;3r63q,o Lsbnq8gojotr
r6ltoq65gotro3ot A,)RDbRoRo JnSUogln p.: lrLSs 0lr6s3Lo s6strq.rl6Xll, q.>olX6r6gd.:
Sboqoq o3 LrbSqSgogrn?o.
8trLqo 19
tsgrr6o LsSlrbXr6o
hXqgsbo, 6.:l-rs3r6g6qo Rr Ltls eL5r3to s5.:tqsg6Xls, r6r,reXqtr.:g
h1qtn3;36Xqo U.:bnq8$ogo, SoLo Joqogo;1dr-,;q8o6o[gr4rgonqo
;l36ps6sgogo rE rRAoRmI6oAo o65.:5o ltqotr go5o316o Jor6L sB
LshnqOflqoL, SoLo Joqogo,.116-sp3o5olr66,56o[Ro J3Xps6;3o3oL, ;E
,rq5oqod6n3o or66s5oUo3olr ArV1?qo UraLrh16oUsor3oL, qsolX6r6nls Bboqop
;3 L.:bnq3$ogo?o;
b)
.:3sllos6, 1363116o b3q3slro, 6slrs36ynq,r'r ps Ub3.r 0Lrgs3Lo s6stqsy6nls
Rso00A6Cdn Sbc,rqcrq 3Xor6X blq?136r6nq UJbCRSgoB.r?o, rn1 t,\AbJLT6o
A.!$1AR oJSs s3 tr,:bXq0$ogrr?o p.t tso$oJ26o Jor6o, drr.r83q'og $r63o.:q65U
rB L.:bXq8$o3ot 60toq156l.,:
(i) ,>t6oL.>3 LsbngSgogoL 5.sgorn5sql6o Jor4o; s6
(ii) st6 grbqr r0 LsblqSgogotr r4n$opg6go Abr.'Rr.tR lrrAl'rbl6ol, 6rVC11oL
0o$6oo.
2^)
SolbXps3sq Jot63Xqo JlSJgoL q3l1qX63doL,:, J36toXtro qs Lb3s 3L6s6Lo
,i5!1'R,i?61ls, r6r.r3qoU 6.:qsLp; bq3l.: goto;16o )or6otr,so3oL hnq?n3;36Xq,o
Lsb6q3$o3oL, 8olto Jr.rqogo;1r6-;p3o6oUg6sgo2qo fu6qs5sgo3oU s5
tSqoLlgq6doL .>p6oqol6o3o r.rr66s6r.rL 3o616 sG 0sar 3o;16 ?nJ85oqo
gm5q6ioqs5, s3 Lsb6q3!'o3oL, 0oLo JoRo0oJi6-.)pao5ol,66rgo1qo
J36qu6r5ogoL .>5 .:q6oqolr6o3o or45r6oLm3oL 6,>$31qo LrtsLsby6oLsm3oL,
p;ol16r6n}.r Stoqop sB LrtnqS$qo?o;
b)
sasLars5, sLipo Jn6Lo,> R.)odCa6Ca! abr.rqop 0;1o163 b3q?X033r63q
IrsbXqS$ogo?o, ary goto,;y6o Jor6o gsr63o.:q5351 s3 lr.:bSqSgqrrL
t6n$oqnSgLs ps 5sgoo5;q1r6 Jo6U.
;3 BXar.:6L36loL 0X-15, 33-16, ?yl? ps 03-lt AAbRCIoL RCaIR3dCto ArAr.106061lr
tCq?.5lloU, Arbsa613qt'lb, Lt3r 3116.:3lro s5.>$qsy6SdoLs q.> Jg5Lo36oL Bo0;6o,
b3q?30;3r6nqo L.:Lnq8$ogoU, 0olro Joqogo;16-rqAo6ol,O6r3otq,o J36pr6r5r'l?toL .:G
bgqoLlgqSlol-r rRAoRr'r.6o3o al6A.r5r'rb AoCd 6s$31qo ;o3nr66ogqo UsilSos6oloL
tsr6aRC6?o 6!6b(,'?'Oo0RodbR 0o3l-rsbtr6XlsLor.:5 qo,1s3?o163lorn.
atte" ZO
l,6feO66O|,
lr6CRC56n, doOnqog rt6oL r5 33o63 tXq?n8,;gtrrSq lrsb;1q3$ogo?o I?IsRr'lR
6rll3qs8q3 o5t'r Sriar6t6oro tnqtsn0,.6r6ngo ltb3q0[ogoL rin$oqX5go, qr r6o36q,og s3
SXorarX trh3q8$ogo?o o8gogXd.r Stoqoq 6.r5.:orq38olr 3oq36oL sG,;3oqo3o,.lsgoolr
sSsqqndot 3ot6oo, 66$goL, tr3LboLs q.; lr0oJ06pnol, 6odrqs, or3oL13qpXl,>
a!R.)tr.lh!Rol'As5:
a) ACo6C Lnq?n066nqo Lst3q8$ogoL 3.:t66qXlL 6,:dr3ar e5r'rgo Jor6ot 3oXr6
6spsbqoq 6DRDlr.rbnR$J, r6oflXqn0 5s5;1o36oq'or 0oLo Obrq11606oL,
bsssolq3dol, 0oqnlolr sE .;3sqo3o.1s6ooL sLs8sqqXlqsq; qs
b) r6r$q.ryrr6t.:tn, 6o33qU.4 oL oqXdb qsLsj03lrry,:6, rvrmSSqlr,rg str'r60oAq0lL
nA 30cl60 tnq?n06t63q l,.)hgq0$ogo?o, o1 $63116o lr.rau?.)o Jor6RrJo6
tr;s3?o6qnlr Solr lr$s3qsL.
.:3 8trhqoL Lsrn6Sd3qo 3r6gqpnl.> Sboqop p6ooL oL6rn 3o6r66m$3, r6o63qog
3ot,:586$o5oqo oj53lu 6,r5.;oq6}oL SoqX6oL .:5 .;3sqogo,;r6oo1r .:0.:qqXlol-rso3oL;
31616.:3 sr6 3r663qq$s Jor6t3 t6o0nqo6 sB 0no63 b3qtsn3;3r6Xq, bobnqS$ogo?o
o3gogn6.r nJ3U I$ffiC$ S3R$S 066o gr6ool 6,r53s3qrnb.:?o.
iltrtqo 2l
)t6ognto6nlo, 0.rt$.:6q36qXlo qr 3X65ogr6€1?r33lo
J6og3lro6o, 8sl-r$r3qnlXqo rG 3Xg5o6dr4tr?.>3oL 3oX6, 6oenqo6 !'sr63osp6n6L sE
$sr63osq6n5q,> bnq?n36t6Xqo LsbJqa!'qoL 60toR05OL, [??.!RoR 301160
L3q?ne;3r6nq UsL6q3$ogrr?o BsLSqsSqn, lr6.>50u6soq66qo LsJ0o.:5olotr,
Lo33g5oXr6o JBR3Aooro LsSl?soloL rE o6oSXlr 66o.>q 6uSto66onqnlotrt Soqnllqo
?n8rrtrs6,rqo, C5oSA6Lo606?o,;oq336Ls .:5 Lh3r 3lr6u3L s3gor6o$3d1q
q.:$Xl.r6l1qnls?o, 6,>o.>3olrlgqn}1qo 35ps oj6sL 6spsLsb.:qolr6s5 $ 3Xrr66
b3q?n3,;366q LsbnqS$ogo?o o1 .>063.>16o br5s58r5.>oqnBqo sG,l3q33ooo
l.r.:j0or5ol.> hor6gonqpnls fir8oL3qoqs6 16r tr4060t, o16o $q'ols.
3L 31bqo 116 oj53ls 6oSoXn6nllqo .1g96ooo Lo8lhonlop.:6 8oq,gdlq'
?30olrs3sq$n, mi1 slloo JARJBT 0r6q3lr sris l-rs$rn6.:qrr6lr4o3o o5g6r6nlr6aoqs6
A$oaRo5,56C, !6r30R Jo6oL sG )ot6os 3o16;36do Lsr66Iq'oL 0oq;troL flotfioo.
,54 StbRol, 3ot56dotrrn3oL, Jorrro 5.:5L,>\q3r61qo l6qr o16,>L h;q?30,1Xr65qo
ltshXqsSogoU 601,oR050 Jodr,>p, o."1 oB gol,,1;q1dr gnqU sE o3 Vqol,
Vo6raq6lrd,1
goL.ysqtrr6 gnqL rvroqSlrs6 oL 3g3os 3Xor66 blq'?X3.6r6nq t,r:h;q3gqmL, o5o
6sSohoq;1trops s3 L.:hlq0gogoL 6C1,oRA5O )o6rR.
Btrtqo 22
LL3r ?nOr,rtr.>3qglo
bCR?JAJAd)Cqo lrt't3qa$o$'r1., r6n$oq35goL ?30oLs3qnloL lrsk;13do, r6oeq3lo6 sr6
s6oLr 6.:6boq1qo s3 ?nos6b8XloL go6s 3lLqXd?o, flmo grdr8o?otoL ip5oqoL
3o1Lnp,:3.:q, oE66r6nlo 0hcrq'oq $ L,:trlq,6gqrn?o.
s3 SltrqoL Jor63nqo JlSJgolr qXdlq'Xl3do rr4 Ss3r6gnqpnds ?;10otrs3q6}$g, gsr6qo
sB ?Xrns6b8nloL 0X-6 31[q'oL a3-2 JlSjgoo 6s6lrs$q361po
3Jr6s3o jrr6ndopr6
8oqnllq,o ?n3r.rL;3qnloL.:, on rtr6mo ?11BoLs3qntoL ao8R1lo V;6aerDq6n6tr
6r6on
bXq'?30;3drXqo l-rsb3qa$qrnU r4X,[oqSEgL p! or3ol, U.: jSos6od;tr .:hr.rr66o1q3]lr
3Xor43 hgq?33.t366q L;hnqSgogar?o oj 6.:Em.:3Lg1qo B1p0o3o qsgltrldlqniotr
SgBSXrrdo<n, sE s0 3go16n LsL3q3$ogrr?o stor56ogq;1lL ps8ol;opnilq Jor6op
3o3tuh76Xlot ol .:r6L3l1qo goJLor<r3l.1qo d,>tot fl1?6oloo, en
IBqJAT;6 jr.r6nt.>,
r6o0q6ios5 RnJ.rA?o60Aoc, bqnls ?;?mLsSqoL 6spsbps Fs8p3oq,.>p ri6ot,
ps,;s3?o6n3trqo stryn 31p3o3 R,rgCL0}11R0a,)LotrG rG goJtror6gnq trs$o[rn,:6. str6m
?X0rnb363r?o 6s3oo3n51
r oe ?1mr5[31]otr A0-7.r8 A0-14 e.1bq,olr q3l1q,nilXdo.
s3 31bq'oL Jo6ACRo J15d6ol, qnd2qn}3dotr 3o1b3p.:6oq, tr;1q,?f6r43qo
Lob1qa$oBoL 6n$oqnSgo 3o$o,iy6o .lo<6oL 0o116 aXort;1 hJR?JA$d,Ce
Urhlq8$ojo?o e.tO,r6oAAoR.!5, ;16o,rb3r.rr6p6doqr6, gor6ooops6, f.:o ?ror6oU
qoqXloqoS, J,i6doL ,)G Lrb3r SSdoLSoXrrro o!3.!tsoRr6, r,b.\66?Ro ms?s?nloqs6 .:G
SXloLeo66o LrboL gLrrSoprS 3oq3d2qo ?3floLr3rqo ?Xodq6d; qsolX66r,rtr oO Bgarr6S
L.>LnqegoSo?o.
31tpo 23
JJJooDqo
l.
2.
;sJog;qo, g,:63oq5n5oqo $ ?gos6LSnlotr 33{ 0lbqoo A,56trs$(i}6tqo 1dd,r3o
;jrn6Xloo, 6oSnqLsg gqr.rlU tnq?ne;3r63qo Lrt1q,3$o3r.rU 6rl,opil60o p.r r<ro8Xqo13
Sqgh6XrrlL epr4; hXq?30;3dr1q trsbXslef%o?o, ?SorJqX]; pso];166r.r1 s3 B1o6j
Lrb6q0$ogo3o.
.;sJogsqo, $.>63op65oqo 8odrtrs3o ;lo5;doo, 6o36qog J35oL Xr+rmo b3q,?XS.13drXq,o
LrsbXqS$o3ol-r l.rs$sr63oU 36o6n tnq?30;366q L.:trSqegogo?o sr6L3d1qo 01p8o3o
qrgXUn}lq3}olr,p33r66otrqo joSSloL 5rgoqlr,,r5 $rr43oq6X5oq,o 3odr6.:3o jo6ndoo,
r6m03qog eonJlog6nlr 616oo tnq?33;3r4nqo Lstlqagogotr <6XtoqXSgoL;ar3oL e6or6;1
b6p?63d9t6nq LsLlq3$ogar?o R,rar',tJoRoa0Ro Jo<6sqo Sr,raLsbytr3loL g.:[X3oU
0otSorn bgqfloLr$3qo0 gojLor6Stlq dr'bsL, ?;1odq6ds pr'o}35r6oL .$ eSorrrl
Lsb3q3$o3m?o,
3,
J.tJo6iqo, 6oSgqog $r63op6X6opo.: bXq'?f;3riXq'o t;h6q'egogrrL JrrAJ.)5ooU 3006
UsX6o,:?orloLo AsRs$oR36E?o lJLJqosgodrnllqo Ls'[qg,:o 6131[oos Rr Lr.].r06o
bm8sqpldom, sG 3lol njlrJqo;gsgosLorE q.:;s3?or66l1qo Bmdr6s3o loEXEoo,
qsolS56nls Sboqoq s3 tCq?fl3.1360q' L,>bnq0gogo?o.
tnq?n?(6<6nqo L,>bXqSgqoL 6fltoRA5ool, J5JoODRoL ffioq,r Lb0s
CR0aC66o
qroA066JBr Sboqoq s3 lrlbCRASoBo?o.
8trLqo Z
o60,s6o qrln63doU 6s3or6ogt3,s
UsJsr6m;1nqoL ?63oL3X3.>?o o60,:6o qoE363r6olr 6s8rrr6o6b3.: 3obp3l.: ?33q366sor4op:
a) 6oR0l,DO lr.:;l>r6o33qoU r6X$oqnSgo oqnBU ?X8oLs3sqL, s6 gq,oltr dJo6JRL,
r6oe1q'og s3 ?noo6b03troL R1Anq0hI"l, osErLS.:q ?3odqnt.., qsolX66oL
o6Rer3o?o, L.rdri4ol31qro RII?AJIL:
i) rA 60$oRA66oL ?33rnLs6;q$6 6.:p,:Lohrqopr6 o0 m;Fholr 6sdr.rj3oo3sL,
6r'laARoO oSRro6orBo Ssqsbqoqo lt?63r'rLsgqo 6sq;Lsb.>polr gr.rqor;
ii) u0 6n$oqnSgoL JIJoOsR1,C 6uprlrrLsqoquS o3 ou6toU 6.sdofuorn3sL,
r6o31qo6 o6qono?o J.rJoorqto AnpsbRoRo 6.:qsLst.:qoL grnq,or.
obSoo 6;3oJ3oor3s, sr66 36ar ?10ob36.r?o, sr6 25qs sqn3.:gSlnqgL 6.rp,:L.:b.rqolr oB
o,>5b0lL, t6rnflXqog qs6oghlqo oJSSirnqs tlsJsd,o,33go?o sfl ?;flotr;3sqL,> qs
;sJogsq$X lrsJs6o3Sqo?o 3o;pnqo ;s6r't6epXlq'oloo qn 6s5;;6oXlorn.
b) rn.1 s3 ?Xos6t0$olr SXlobSon6o RCdtRClol, BXlr$s3ob.rq, LoJ.>r6o3XqoL
61\oqnSgob 3oXt6 8oq3llgo ?33o1.r3.>qo 15 OoU 83qrrl;1qols?o s6L3tr1qo
J.)JoOsRo A.iRDlrlbrRolrbD6 6,:or.:3ob1gq631qou L,r jsr6m3lq,rn?o, rSoL
ao?bJpr3rlq, LsJs6o3nqoL ?32dq,or,:3 6CtoRJ56ol, p.\r6635og! ?n3olrs3sq,h qs
d.)Jo$sRl,J 6sqsU;bspoL SoglqoloL 6;.:56sr6o?6iloL prtrerU 3b6q3nq,r,16,:?o
Oooqmlr qs336g6ob6s6 5.>or3oLlgq3llq'o ?63oL.s3sq'o,>5 ;r.)og,:qo.
o6qennooL ?30oh3nnr?o o143,>6o q$63r6oL 5,$or6ogt3r 0ohpnB.r ?XflpX66;o6.:p:
a) 6FlRCl,.\O o6qoXonl 6AtoRC56o ognlL ?X8o[s3sqb, 16 Bq,mAL ;rJogsqlr,
r6o33qog s3 ?3or6b8XdoU pSlXq6ln}oL o.r6rL8.:q ?godql}; p,>ol;66o1
tnj.:6or3nqo?o, o6ponoro q.:2?3nlL:
i) sB r6n$oqg56oL ?63olr.:3.:q$n 5rqrbLsqroq;5 ofl rn,rGhotr 6r8mil3om3rU
r6o03qo6 L;jrr6oSgqo?o 5sqstrpoqo L.r?60oU:3qm 6,rqst.:bspoL goqo.:;
ii) r3 6;1$op65gol, J.5JoOsR'l,J 6.rq;bubrqopo6 o3 rns6hoL 5s0ro;fuoo3sL,
r6ofl Xqo6 Lsjsr6o3nRo?o JsJoo,Jq'b0 5.>qsbqoqo
6sp;Uobrq,oL 6oq,os.
sLnoo 6.reoJ3oo3s, s6g g16o ?30oh66go?o,;16 XGpr sqSSsgnloqSL ?n8olrl3sqtg
5.>qsUsb;qolr 15,.;sJo$oqtn 6sqsLsbspoL oB 5o!'oq'1, r6o36qo6 6r3oJ3oonu0p6 oXo
qu66rr6o?$1qo qr 3o1$nri6do, 3oo.>6nloL ?nLrl$oL,>p, ?n8oL;3,>qU 16 ;rJogrq,t,
r6r'r8gq'o6 ?nodqXdr pl}066oqol,r'r L.>$6o;pq,o?o.
b) oX;0 ?3rnr5t8XloU 66loU3oX6o qXdlqSdoL ?gb>ts0oLrq, o6qo0rnot, ,6C$nR0G0nL22
Sogtt 3op66pqo ?33r'rLs3spo s5 3oL 33qmE3qma.)?o s6l,3a1ao
;.,Jo$sRo
5sqstr;bsqoL6u5 6oms3oLlgqld3qor oEpogn8o, ..lfloL Bo1L3p.r3sq,, o6qrnXoI
?lldqos s3 drCt oR3S$oL Rr6fiC5oq' ?33r'rts3;qLs R,5 JrJo$dRl,C guq.rl_robsqoLr
am6tqr,loL 5,>.:66sdro?3loL q16oL 3b3q33q,od,:?o Sooqortr p;ln636oLgsE
5soo3oLl3qg}trqo ?33oLo3.rq'o s5 .1;Jogspo.
0trUqo 25
RoLd6oao6r6oot ols3oRr6 .scoqAl!
bXq?X0;36Xqo L;LXq'O[qot 5s6oo5.:q16o Jor63]o s<rr po3 j330pXhr6X]o;G Bgrnr6S
L;b3qe$ogo?o 6,r5lrb3.:661q s5 1916o 0dof3 Jor<rolnloor RJAC6J6TL ,:E EXAoLao6i
0.:l;os5 q.r;s3?o66l1q 3sqqn}1q3l6dtr, r6o6q'nllsg nJ3n8q3}rrtSdo;6,:G ?XodqX u
q.:3J333q3ls6o6 uB 3nor61 L.:tnq3$ogolr Gr6om6sqXr6o Jor66do oer33
5.:r666rn1dXEio,
,1Xr6doq, 163$opXS6oolr rngsqLs$r6olrorn. 3L q,gd1q68s, s3 tlosEh81lEoL Jodr3nqo
82hqol q3Llq'3d6dolr 3olbnpo3sp, 3r4g3q,ppd,) s563rn3n o3 )o66d1,1, 6roflq3ilog ;d
s6o.i5 A6(r,() o5 o6o3n LXq?nCa361qo LsbXqSgoS('lU r43,l,oq,66g3do.
3t6oo hgq?33;36nq'o LsbgqSgo3oL L,>!'s60otr 3ynr6n b3q?30,136nq, trrt3q8gqm?o
;trrn35oqo 31q3o3o qsgXl6llqSEolr qll66gr6s sr4 trGp,> 6.r6bor6goXqq3l, Es,Jq6loq
blqlr,rg63q Jor6oE6d3o, loqdr6 o0 Ir,>Su60rnos R.!I0bA6.r, 16r,r0q,3dog .:G;qrr jo74
LsJ6orSolsl-r .ibr'l66orq0d05 r0 31'1166 LoblqSgogo?o
nlr pndlqX}l sr6 1Gq.: oj6Sb
6s66d1qo oL6, oroarJoL ol, b3q,?0AJC60R lt.>bsq8gogoL .r3sq,pX}1p3dqnU BgrrrrrX
b3q?6e;3rarXqo LsbSqBSogoL r6Xtop3Sgnlotr rrroS3qo83 6sp;LsLoqoU6s6
6sorsgoLlgqnlsl, ?ne6or6nlsL Ssrno L.r0oJsq.>Jo l,On6nLol, ;G oSrbnr6o
SqSrn8sr6Xolot Lrgld3nqtn, 6r'r0qXllsg oL s5o!3}lr Ls,;1msr6 r+r3\oqnG63LU.
3L
R1lAR1Ir sd tr6p; oJGnL 6s66}trqo oL , rnoolJrol, r6so3n q,rd6.ynglBotr nJ86op6lr
L3q?6e;36nq b,;b3qSgogoL psln5r6otr 3nor63 bnq?$6r6Cq,o lrrb6q,A$otsrrlr
,;o?JsSooU 02p0n3o qsg6lrndlqXlolr 3r'r6nds, r4o33q'og prr6Soo?33ds oe Jor666q,rq
bL65ndlq L>13q3$qo?o, 1316r.r Srqsqo 5s6s.63rnoo 3op6g olr rrro0nqll.>g o6o
6s3oo1135Xlpo DA Jo63JRsRLLJEJllq' UrhgqSgqo?o ..:drL361q'o psgXtr3l2qntoL
3o3v6o, 6o03qog rSrRoAoI6 tr.:JSooSolsL C$AAI Rn sdr X6q,> Borqorrqnlr
$o5.:,rq3qg5oBsto 36-7 31bq'oL 03-3 J.16;lgrn.r6.
oB ?60mbgX3glotr An6R!, 6rrAR0dt0G ;0 ?nrr.>5L01doL 3y9 8lbqoL Jor<r3;qo J16jgoL,
Syll 81bqoL 0y7 JlSJgoL s6 03-12 a1hqou A0{ JA6JOoL pJ}IRC60}o A6G0RRCdr,
06mo bCR?Ja;36Jqo U.>bXqSgoSmL eonrrr SnorvrS bXq?33,;36Xqo LrbgqS!'qmL
66$oqX56oL.:o3oU b.)RrbRoRo J6rngnSgo, 6r,lorq6o, $1il6oJ1d'o 0r'rSLshy6Xdotr
AsR.\hhRJR1ao 15 Ub3r brtol, b.:r6y3}o, ,r0 Us$srzr0oL qsL.:dn6r6o So6ndoL
br6L!\,Rfl6oL SotSoor Jj333q1ls66ds o6o311 )or4r.rdorn 5o8oJ3ornasL,, i6m0r60 CL
Cnhpi;trop; Jot63nq.:p bl-rnSnllglo Lst;q8go3r.rL rlg'bopnSgosS SoSor6rnglo?o.
.\5,5qobo?l6rR, C6alo bXq?33.666q'o l-r;bgq0$o3r'rl.r Usgu6Srolr 6nlolrSoX6o
q.:3sqor53ls 33o63 h3q?n0;366qo Lsb6q3$qoL 60'hoqJ50ol, 3o3st6o, s? LuS.:r63rnL
R.il,nl;A6o JrJoOrRol, 6sGLs$q36oL flnt5orn, gJ363p3}lt63du o5o36 Jor6olXlom
6rfcrJ6oor6sL, 6rn6or66 6L Sobpnlr.rp; Jot6l6gsp hL65$Xqo Lrb0q'3[o5ol,
60'l,oR056oL ?n3oh363utso.
b3q?g36r6nqo l-r,:bgp3[qol-r Lr$st63o68o, 6r'raCq'orr JDJoOTRo 8oq,os5uq s5
5s$oqodr6o3 X.12o36oL, .:5 Jo6poJo6 r5 .:6.:Jor6puJori ,;o5gt6r.rqq6d.: 36o6X
bXq?Xe,;3r63qo LshCRBVo3cll, n<6mo s6 6s3q65o00 60.hoR066ot, An1rr,, Jn,rspup2s
ht353b1q bsb3q3go3r,?o 16 [6Rs RsCJ00AR0].id,ol.r 6s5trb3..,31]1q ;E lgr6o 3do0;1
Jot6od6iloo psln6Sr6sL 15 A!l,c,r6 q.:,1;3?o6nl2q, 53lo113o;16 g,:qq6d1qgls6,
t6o0q6ltr.:6 nJ3n0p3}rr43dor6 16 30odq0 qs3fuX0q6tsr6o6 Jo6A0RsR Hr363ttrqo
tsbgq'0!'ogoU Lb3s ?16s3[o Ls$sr63o3]o.
sB Sltqotr RA}1RAtrCdo, Oo1bXps3ry 3X-2 8lhqoU e1di)R0tr0do1,.\, 36OCRR0A;
53bLeo36o ll.>hol.ro p.: 3ortr0oL 6.rprlsb;qX}'trn.
8trfqo 26
16oon6o?no.r6t8glolr JriogSqliu
ort Jo6o oCRoL, 6mO 616oo rE r'161130 Lnq?33;6r6nq,o l;t3q'3$ogoL BoJ83q;1lr
o$C1flb r5 A$oo[C63b 8oL ps]n6g6sL.:3 ?Xo.>5b313o1 pX[1q3lXEoL ?nllr8s0op,8sL
?61dqoo .>3 L.>b3q0$qoos ?oq.>L.:bXqe$ogcrX&6ogo ;rSm6SqSdqolXdom
6soSsqoU$o6Xdjqo toBXloL6sS poSoj,pqXlqsq, os6oLo trsjen 6.r5tr,>boq3Xqoq
gs6sp5o6oL o3 tnq?X3,6r4Xqo UoLXq0gqoL JoAJfl$ASOt'6 cnri5sSo?o, 6rn0poL
66$oqn6glsg o5o [;dr3o,rp636b; s5, cl1 SoLo ?30oh3g3,> Xfu1flp3]rr6ndu ,>0
B3or6b36toU 25-6 8lbqob Jo630qo JtSd$oL 0r.rJ36qnlrt, o3 LsbSq'3fogrr?o, drtr3qoL
S.rgorr5rq,lrar Jor6tr.:g o6o $rrrr3osq615lr. A16ObrRAbs gsr6q665oq 15ps oJ5,:L u3
?3o;6L068otr q3t1q3}ro; ?3tr1s6.:0r'rp qsl363r6oL 6.:3r'rflggn3o SoJA6qJlol, ?nlr,)bXd
Jot6ggqo ?Xg6olo53loq,r6 llsOo SqoU 6o53;3qols?o.
;o ng65gtrt6o o16515o, otr 6lftlbrqXisL qrlt}1o6llq,.:1g frNnSq,olr ps.>16 ?Xjdqos
lrs;ooboL ps8s,.;0s6ogoqnlqsp AnRrSffi06.! qs0on3oqS}qsq, j6q,,r ?3Xg.rqoL 3Xor63
b3q?n366gqo U.>b3q8$ogmL JoaJC6056?6 ori6sSoUos6 ?nosSt8ildoo 6sqsgX3ogolr
Us;oobo $ ?6os5t3nEolr qS8trqnl6dos6 ?Sllrdseor p.>lg636oL o;3oqs6 r6oqnlol
AotSoor. 53loL0o66o 8og$nlqo ?3o.r5b03d,r 3fu33qXhr61ds .:qlr6gqlBsU
b3q?n3,6r63q L.>b3qSgogrnos ?opolr.>bnq0gqo6tr6o3o ;;SoS8qXlqmitorn
6;o3rqoU$o51B1qo qr6oooo ?ntqlp3ndolr 0olbXqr3rp.
b6q?XA;3r6Xq U.>U6q3$ogoos JoaJ0005OI6o or65r5o6io n6oogr6o?gor;5b83doL
tr31dg1q$n ?ggq$oo5 bnqrl6r6 50AoMoC6o lror6olq;1 ;6 6.r153tsr6od;, r6o8q3dog
$sr60oo?3n}.>.>3 ?3o.:5b8XloL 0r53r600aoU s5 6oSoXnSndoU qr6oL. m6er6o q.rl363r6oL
oo3oprS s6oq36oL aot6oo, 3.:o s663o31 ?n1dq'oso 3r4o0s51rnrno5,yro6LlqgsooXlol.,
$;68r'rgls o0 ?6mr6b336oo 6str<n;pqoL$o51l3q ?33mb3n3nl?og.
U3q?ge;3r63q Urb3q8$o3oo.r JmA.)00050f,6 n66r:6r'r1illr, go5.: J36jglaoo
6ro3sqoLlo5nd1qo ?nos5t336oL 3oqg33otr 8ot5oo, ?nXdqosm 3r6o3,r6lorno6
Jor6qrJor4o ;o66sj6o ojo5oo6, 0ro Bo6oL Ssoo s5 Ouo $sr63o0sq666qnlolr
0t'r6r$oq6r,rloo ?n3q6st6o nr6oolqo3o 3o0ollooL Lr?1sq3}oo.
0XLqo 27
o6go6S.rgootr 6rg3qs
bnq?33,.6r63q Lsb3qa$qoo,s ,.p3J6gn5g16o nr66,>6o6lo 6.>63qos5 o0 o63o6019o,:L
ko,)18n5g0fob rG RoJIA0560Iol, bn6oqogor4Xblqo sLqnloU frso3qoo) r4o8lqog
r16oq3d6qos $ ?nos5t83}oL qnllqXlnloL o6 ?oqs Loh;1q0go3o3l6o3o 5o633doL
23
emJ33qXlolrsoSoL Rr L6q?33;3r63po L.:LSqSgogondoL, Bsoro J.qn6n;1,tn2a
J3nqo5ssog6EoL sB 3.>oo Joqo6o,Jtr6-.rRAo6oL$6roo?qo fu6e9s6sgo3n8ol.r .:6
bgqoLlgq3doU rq6oRml6olo or55.:GrrSIoL LrLSqoor prgsUgdlqo oj6r o0
5spsLst.:q3tros6 3o3r6or6}s3o, r6o0qn|$36 3r6gXqq3ts.;3 BXooGLBgloL q3ltrq;t3to,
orit SoRr ;r5o53pXdqol6loL 3ob6p3oo qs866gr6.: go6ssqSq;6r.rloBo rrrr BoqoL
?;1or6b36lsl-ror5. o6gor40sgooL ADOSRT 16 sr4oL ?ntg1qlqo .:0 ?1os6h8l}oL
)o6g6qo ps 36o1113 31hqXBoo.
b3q?33,6r63qo L.>bnq8gogoSloL 0o316 3op3d1qo G36olr3o36o o63arr60.:6os oo3qnds
;oGgoqn56ouq3r6sq, oLmJ, 6(,A(,60 s0 UotrXq'a$'ogoL ;s5o53pnlq,r,rdoL
eogll[qo o5go6016or qs 3,:oo 5sgSoBs ?31dq'osor ab('rq,r,rq oB 3.>(66qXl?o
Jo6JlL rs
XtsRJarar.lLoR or66s5o3lL (LsL,;3.rr6oqo1loUs qs rq8o6oLgdcgolqo 1166s6ogloL
fiornSqoo), t6o36qar.: ,p8JngSSgosL [,>160osp536L o0
Ssqstrrbsp;]oL p.:;olrr63]s sG
,:,}t6ngu, odlq0dooo $3Loo rSoqnl.: 16 L.:l.r:ardroq'o
Rol6s !E oA 6.\q,rL.)bbR0)o,r6
pr.p3?or6nt1q'o Lr6B3q'oL 6r6Loq,3,:, 6er8qnl$60 3666qq6ls
nL ?1o,:Gt01ls. 6L
)o63}o sE o65;5o6lo ;3 o6g1114S19o.:Lr 6s0oo3n66dn6 Sboqoq q,rLsbnqXdlqo
3ob53EoLsor3oL. 8so ?31dqoro ;0 oSgor6Ssgoob
6uat'lU0ECAr L.:l_r$r6oq,oL qos
Ubqo8.:$X .>5 Lr3.>r6oq,3dr6o3o a,5qr$i,ilC$oqJl1AoL aoR1doL R6c,L. Bo1t3qs3.:q
t3Or.rsq5o?6trqoL.>, LCRts0aJ360qo UohnqSgo3oL 3o316 8opgdlq,o o6to68rcor
?3odqnds 6$oXn53}1q oJ5rL trL3.> Bo$GnloLso3otrsg, m1
XL o6go168.>go,:
?XLsdqndgqos 6rAoUCSCA1R ojSsL .53a3!6o 0o$E3doLuo6ot, bnq?60g6nqo
U.:hXqSgogoSIoL,: qs oSgor60rgooL So0gmqSlnqo L.:b3q0r6o3oL
JoAJJ6C66U6o
tVU0A0loL,ls5m6SqnlqroEotr tnlrB,r0oLsp.
l.
s0 a1bqoL Jo6ACq'o JIGJOoL pXllq3d6lo.:146 Xrvro ?3aob36r?n 16 j6ps ojEXL
brbC}1qo oLX, oroorJolr b6q?X3;3drgq, UshnqsgqoL n;oLr61do 3.:qq3}lqnls,
a) a.r.!6r6oL uqSoSotgrlsgolqo RrrSoLdo1A3lo, r6o0qXtro6 X$o6s.:q8q36Xls .>0 sG
3no63 b6q?634r66qo lr.st6q0$ogoL ;s5o63q1lqrrl.:L ;E .:q8o6olrg6.:go2q
)6..lj6o,pL;
b) So.rgoqarlr o6gor63sgo.:, (RoJIACSOJBoII r5 Rr'tJIa16OClot U36oojogo63l1qo
rlrq6lob 6,ro3q'oo) r4oSqoL SoJoSndr 116 sr4ol_r 633oqo6o1qo r3 sG B3er6n
bXq?n366ngo Lsb3q8$ojol.r JsSelSAR1dRt'lLool sG
B3X1q3lr6o3o
.>p3o5oUg16.13o1q,o Jr6.:jgo;oo;
c) 6.:Lg3l-r o53o60.:gos, r6o0;1q3,:6 ?3Lsdqo,: 6,>.>3gq,;35o1_r 56loL8o3r6o Ls3,rlr6o,
U.>03$sdr33o, Ur3drlg6qo, ;r'r8n66o1qo rG J6ogSLo2qo tr,>op18q'oXls rG
LsXr|6o J6ognLo .:6 oLloo o5go63ugo.:, r6oSqoL AIAJ(sAGCAsO X$o6r.:q0p36nl.>
U.:tx'r6sqo68r6o3 o560d'0lr0
lrsnr4oo?ondroLo Jr6l,J6o;u?o Boq6dlq,
J6o56oJgdL, JC6doR, arn6s66Aolr pogSob lrgnr6o?o.
r, sG
4
o,I 06(nr' Lnq?63;3{4Xqo Lsh3q8$ogo SoooLr.r3lr o6gor63s6o.>L s3 81tq'oU
?nLuduSoL.:p, 06odn ll>blq0$,ogoA [6prl 0coodot'rt Soohossoqo o5gr.r6eugou,
0o1Lnp.:3sp oSoUu Llot4pXls ol1 ,16.r aCm6A h6qtn0;366q LsbSqSgo3oL nU
o5tsr.r6a,)Oor orsSoLo lr6sq.>L;trqm 3o$6glotso3oL. $o6s $o6spuq6ls?o
6.r0ogsqoB3}lq 3oqpglqSds$6 A6-3 Jl6jgoL B3$g1p33}o 6s3r663qqnL, 0s6r6s0 3L
?ntq1p3n6o sr6 16qr oJ6nL 6,>53dpgo oAais6.5R, q,oordt'rt b6q?63;3r6nqo
ll.>[Xq0$qo AtsR1lr8mUoqor 1.:6o 6.>5;gtrqot o6go163.:9oo11 0o$r'rq33stX Obopop
o3 0otr;too, 16o3 3Xo6;1 LsLlq8$ogrrlr 3t o5g;or634os ?oqr LrLlq3$ogo1&6oxo
o5g3r63[S6oLogolr rdr nLr]ot6ontrs.
0p3 J.15jgol pXdlq3d3lo, sr6gXr6o ?1flo1r36.r?o s6 ISqs oj5llr gr5ligq'o 16o6o14g
blq?;13,666qo j;1X;16olrm3oL pt6oL mJeoU lng$;13q'o, 0hoqoq o8ogrre 6r'rfl
o53orrr3sgo.> Br'E.ynU, Lt3r 3o5o6Ly6o rr6lr$rl$I$rtL, .:6X5goL ;6 ggq3}.$rnlroqo
[sr63o3.:q5n5qoL lr6!0trlroL 0Jo5n Jor6olr 6s5;ui61qn]s?os .:6 o5o qo,.1>3tsot66d1qos
Jo6oL Us;jo6XloU lgqXlob o5$3r4XU6do.r6.
5
0trbqo 2E
goJqo8rgol6o $ui0r'flq5n6qcrlnloLs qs
Ls;o5ttrqo Rs$1lr1l3q1lCaot orr6s ?r6o0qnlo
nb ?3m.r5b3Xd,: 6ogqntub 3616 3o,:bq66L poJqco8.:$o16o $s6flo0.:p535qodnloL.: p,:
Ls,yrrSLrlqcr qs$nLnllqld6lolr or6s3?6r'r0nqar.: l.r.r6sqslrstsqrn )t6o3oq'n6onl$1,
r4o0qllog psq5nSoqo.> LsX6os?o<6ol-ro L;0rr6oqoL lrs5rT36qrn.:o 5r'rdrSldolr .:6
liggosql6o ?Xar.rSbfl}XloL pgd1q38;lloL Lrs31d3Xq'h;1
3trbqo 29
RstA!601.) A,)R!lr!b!RAlol, !(tl60$!?o
bnq?n0;6nqo LsLnq0$oSoXlo 6sqslrsbsqSlolr SrnobosSol-r ?3lrr61qXlolr 3o$5oo
qsb0s6$r rrn ?63oogst66qXd.> Jor63Xqo q.:3y2
81bqoo. hnq?X0;3r6nq,o Ust;q0$qonloL,p0Jn$65$16 ot66s6ol}l-r ?32dq'o,>o
ArCg0AA6 16olaDSCurlr qrh0s6nlst. Xtr
qssrin6lgorirn6 $oSs8qnlorin 31LqoL 5s3o6n6nl.:
1r6rno6r6o?3rn.:5b336o1 5$oor
g3160o5o "Ls5.rq.>Ustrpo Soobrr;16J' .:3 0Xbg?o 6o3o651loluL, 5o35s3lt
LXg?n36r6Xqo Lsb3q8$ogroLr, SoLo Joqo$o;1r6o dCCpr5s5r.rts1AoL ,r5 sqSoqolt6oSo
mdr6.>5o3loL 3oX6 pr$ntr3d1q 51toL3o;y6o lr.>boL 6.>q.>trsb.rp3lrnrS qs.1.'3?ot4nd1q
t.:6spsLsLspcr 3.:qpXltrq6lsL, o0 Jodrolog),6rn0, sL;po 6sqsLsbrpllo st4 SoqoL
go6s.rpSpXSolsto ?Xo.>6b06doL RCdIRilbC6ol.)5 rE 5X6olr8olt?r Lbp ?3rns6bfl1drLoc5,
6o89'oL 0o5s$oq63ilog 116or'5 b3q?33466qo l.rrb3q3$o3o1do, oL33n t6t'r6r'rr66
JrnognSgo, sp0o5olrgr6.4otrqo 3qs6o33tro p.: sB 3.:qpnllqXdldoL s8r'rqgloLs q.:
?Xl-r61qnloL q6oL 6.:$n1qo hsr61nlo.
3
b.:6oqsLsLsqrr 3oorbm3636oo5
6oRJl,.rO tXq?334r6nqo lrshnq0$qoU
ql,,;sn?or66}1qo 0oorbo36r .:3 ltLXqS[qoL ;,:5m58qlEqodoor U$rr6oqX]r6o3o
3nJ.:6o$03bot AsAoJ1SCdoor ?5P! oUol, ArStrl6go1qCltqo ps 1L U,;3sq;t,:tspn
3rqp$trq6lr n,1ob6nls Jor6U, 6o0Xqog lrL3.r lr.:bXq3$o3o?o 0o;l3nqo
,).>5rn5flqXlqr',loL ?3lrslrSnlrsp sr6 or4olr 23q34.;Soboqo b3qo ?313rqmL
L;6.>q.>lr,>trqo grqq131q63oL o0og6d.>L, 3.>?o6,rLXrno 3rqp$Xq3}s 0Xo6;
U;trnq8$ogoL JoAJil6356?6o crr66s6oL 0oobo35oo, rSoqndlqo oJ56d; Lb3.>
tshlqe$ogoL JoaJ0O05O?6o or65s6o3}oL 3on6. Lt3s LsL3q8$qo $o6':p5n6L '>3
L.r5.rpsLsb.:po qs3sq'os5nd,>L SoUo ?oqsttblq'3$o3o3dr6o3o ;s5r'rSSqxlqoloL
,;3
3oobo35;doL ?glr,:Us0ol-r.>q, r6r'r0qnlog Strr6ngqlln s3 tr;L1q3$o3o?o 8r'r;l8npo
;o6o53q6lqoloL ?nL.:lo8oL.:q 6srn3rqoL[o5n]1qo Lo0.rt6rnq3dr6o3o 311js6o'b8n]olr
5r3o11353doo.
Ls6squLsUrqr.r 3r.rrnbr.r35o, tnq?n3;3<66q'o LsLXq,B$ogrrlr 0oorhr.r3EoL
l,ry,?dA0q,.hC,
3oq6d1qo 15pr o;l6sl AC.,6J LCq,?0aJAr,0q,o Lsb3q,0[qoL
3.dlX63S61oo lglXaoL
3o36 ?3bsls8ol-ro sqlr6trqStolr 0Smop3dolr Ar8.flA6Cln-l,ol3oi,
oi1-- b6qtXad363q,o
LsL3q3$o3rnU trg,:qsUshsqr.r Booho36r grr68r.roq66L - Br.roLo3EsU r6op3t_rs0
Lstnq8goSo Boqsbb6q0gqoSdr4o3o,;uEo6eqndq.i"f, a.t3q3.,
;1rqR6d1qor
6u0oo65olr lt6;qstr,>bsqrr sqLr6lqndoL B3o,r,rq,nlo Sotr ?01rJL6;i0IRrR.
0L AAcl60
B3qt6d,13<6nq,o L,rBXq,0gqo ?opsLsh6qagogrnXio.3n
.pi.e aq"3a{rli,r, a"un[3.-,
5;3tro135pll-r L,:6,>psLotispr.r oqLr6lqSioL oL3o a3..qXar,, a.a11qt.l0 n6n
6s3r'ro1n5;1dq; s0 trohSq0$ogo?o $rr63m?oBoqo L;6;qrLsLoqo a.rU_3Snt
;gsp oaolr; oj o3 q6ool_Do3ob, r6mq3LJ6
6saoyn60}trq,o
Jor636q,>p LU;Gnl1q, Lohlq8$o3o?o
ltr to5.;q.5l,itip.
aoRr L.ralqdl.,Dtr'l .>pL6lq6BoL 03ooq3doL
6s0r.r;n638sL, oE
Jor6L,
r6o33qtr.:6
3bndoq.,'
n3q3ds JJoGpo BoLo ?1lrr61q3doL;rn3.'U
UXIn tXgt.rq,".
0otrLnqs3sp 3y3 pr 334 J2EJg6aoL p3
0o316 3n-3 ps ana J15;JgnloL SooLo3EX
3sqqlBlqlloL Soobo3SrUorG qs;,:g?or4
r5 ;<6 0o35olXl.: drsoS;1 1)or4sg3[o[.>
;rEm58q3iqodoor, SoLo ?o5sr6Lop;E 5
Lsb6q0gogoL 0oXr4 33-3 p; a3a JX6J
lr,r5sqslrsbsqo 3oobo35rL .>0 Lsb6q0
J6:o1o6!0o 33orvr6 LsLnqSgqo?o, se Jor633pop bLl6Stnq L;hlq0gogoL
3s6r'r5Bp6dq'rnbolr SohXpgoo.
L3q?X3-,;3rrr3qo lnl3q,Bgo3ot trs6,:qsLsbrqro Bootrr36oL
[o60ojBGoL,
b.>5prte11q'o6oU q,o 0oUo o,>6LoL 6.r8os66sr6o?gl.:LosE qs,;.:3?odr3l1q,o
6s0odo6ls
g.><63r'r3}1q'o
16qr oj6nL ;6 Lrtq,S8gogoL trsLs0sr6oqotr
a.f, .q-a.S.r,[Ar6,lq
"i
b_VU1As?o. sA 3ltqoL .:r6gn6oro qSBlqnls ;r4 g6pr oj6nL
6s63}1q,o ,t0, ol"old;L
.:5o!6dL 6so8n 1)or6sgnLodsL sE $,>ri8oJ86ot_r q,:Bs66lorn -
Ate3j"f, $sr48.:r6ooLr
6s0rodo36.: enor6n t3q?3a;3r63q,o L,:t3q8$ogrrU LrU.:8,>rloq,oL oS opAnSnt
1[gX]oU $o5s?9.
1.
6Oognlq,n
r6opnlr.:g y6oo bnq?n3,13r6npo ttb3q8fogo BX-3 .:E 334 Jg6il6olr
5lo3.:q,oUgo6X]oo
36o161 Lsbnp0$ogr.rlr 3o8s6ou3l_r Lr6sprlr,:tsprr 0r,roto;l6XloL o;odol,1,
qs B.:Gu8pn,
L.:5.:3 0no63 3ts66.:3 Soobo36rlr ?3str61qXltr q.:5rqoLggSL Jor66q Urhnq8$qolr,
Xlr Ls6,:qrtrt.>qo 3ooLo36r rq,r6 6.:SoUoqnds:
a)
s3 SSLgolr ay3 J.15jgoL t6ltlsSoUrp gsr6p666oqo Botnbrn36; sq,:r6
6s6oboqS}.:
Jor6ggqsp btr353Blqo U.:L3q3go3oL L.r6rq;lr.:t,:po OooLoS6sq, r6o8Xq,og, ;B
Lstgq8go3oL ?oqsU.:bXq,3gogo3&6o;o 3s6o68qSdqolotr ?3bs},:3olrsp,
nfun0q6d.:dr3L ?XUr43q3brL ps n,11o65oL Jor6L, 6o?3qLsg ur6 B31dq,o.: LXq,o
?n2?.>qoL 0olr .:0oq,nt.>l-r, 15
b) uB albqoL 364 Jtr5J6oU SnLslsaolrsq $,:r4q566oqo Boobo36r JRs6
Ar6otoq0lr
Jor4gSqsp ht35g}1qo LrL3q0$ogroL lr.:6rpslrshsgr.r 0rnoto36;p, 6o0q,oL Bo8sr6o
,:3 trobgqS$ogolr ?31dqos 3$r11533qgolr Solm .rsroqXlnlr q,o6oLdoXlXloL
b!0.)6Jlr,
Jor63Xgrq bUX52d2q0.> tr.:b;1q0$qotr .loAJJ0a50I6AD or66;5rne pr2go6;pqo3 15qs
SXrgyoloSoL 36o6n lsh3q8$ogoL r0 gsj6olr ?n[sb3d q.r 36r.rr6n L.rb6q3$ogoL
obo3SoU LsgtrdXnq$X XEqs Bn$g3ogoL .)5 R6mClos) ?6sffnr4olr 0r'rotrr3SoU
?111161p$s.
.:3 8ltgoL sr6g3t4oo q3USqnBs n6 I5p! ojSsL 6s6X}1po oL;1, ooojrnl.r $sdr8r.riJ?Gotr
bnq?33;3r4Xq l-rrb3q8$ogoL 3.:qq3lnq6doL:
0) 6$6!6(9tt sqSo5otr$6s6o1qo q'oSolrdo$n3o, r4o3qXlo6 $o5.>.>q0pn6oL?o Sopot
C6oo .r5 0Xo6g bXq?n3;g63qo LsL3g8$o3oL ;s6r.r53p3trqolsL s6
.:q3o5olrgt6,:go1q J6.>jgo;strosS;
b) A.'10.!6{.'1, qo5ol.,do6hdn, r6o8q;1doU XgoSssq8qn6S}o lrsb;1qflgqo JoqoOoJoU
Ibrt'6orhm1Brl' (Lsto6sqoXddq $6lfro6L);
c) a.>1$ot'rL q.st3s6Xb o3 ?X8oL3npl?o, r6oq6tr.rg 33o6n L3q?;106r43q0.:
Lrh;q8$qo8, ?oqrL.>LXq0$ogo1Br,ro3o,pSr.r6eqnlqodolr ?3L.:l;0oLsq, sr4
1$t6153Xqgo U00Rs qroSobdondnlolr 5sg.:t6nlr, r6o3q3log 6s0oo535nds
lr.:6spsltLsqrn SoobogSolr sat'rq1dnll D5 ?nL6trqnloL q6oU;
d) 6s3$ooL qst3.>631r oa A;AottJJi1A?o, 6r'rqnt.:0 h3q?n3d363go LstXq8$qolr
oq3o5oLg6o6olqo bn6x0lo i?,}ri6sR sdno,n6rt(,Aor6o! 36oX LstSqSgogolr 3onr6
0oq6l1q t.:r66nlnqoL 3o3s6o.
Snbqo I)
?nqs3.>o3loo Lrr66XlqoloL Eg$q1q3s
$o5s3q6lsr63 ?Xo.:5h3310s.lt6 16p.: 1?qoq3L bnqU 6sq;tsLsqXloU q,r8sq3olt, 15
5uqslrsLsqnlol.r6rE o.r3oL .:r6oqXloL a,)60aTRo6JI0Ro ?oqstrsblqSgogm6lriogo
5o63nloL pnblqndS8oL SoJBpnl.>L.
r0 ?XosSb8ndoo $sr60o?oloqo tnt66XlqoU 6.:0rn5n56dolr 1gqXil.: ;16 ISRr oUmU
LSqBnL.:$3qo3o bnq?nS;g6nqo l-roL3q0$qmL o3 ri6topXS6ndoL.:o3oL .:5 .116 tr6pr
B600qq08r'rR0l, SnBoLSo6ti 6srio6ndn6$1 tvroOqotr 3o5;!,oq6s 3lr Jodro, o2 r06gsr6o
r6StoqnSgolob s6 6.>6n6nlob 0o.r3sr6o .:5 gt6oXt6oo 3o,13116o 0o$r5o o6o ,r3
t3q?X;61q3}oo 6orn3.:qoL$o6nlnqo ?6qs3ro6doo L.:661lqolu, r6o06qrnr 0oqnlr
Lb3s63s6sp ?SndqSlXpo oJSXlop.>.
u0 SlbqoLr qnllqXlXlo tSRr 3tvrgnqp3loq3lr ol6opo1qo Jodr6loL
u6,:,y6ooqLo5qoLo6r6.1o8n66o1q LsJ0o,:5olstX.
o0 ?13oh36oBo, o1 $ 01LqoL SotSSdoqr6 5r3o0po6rr43, b3q?636rt;1qo
lr.:bXq3[o6oL r6XtoqnSgL 1:t6t 91B63lo.:5 s3 ?3os6b0n]oo 6s6Lstg3r61qo
?;qu3.:rnotr SoqXls$g 3no6g hgq?X36r6Xq tsL3q0[ogrn?o, 3nr.r6; LsL6q0$ograL
,.p0J19659160r ot66s6o6B8s IER,) r3Smacrs )or63Xq,>p bLX5ll1q b;1q?30;g6Xq,o
lr;tnq3$o3olr ;o 6gn5g16 1$5nlsL.
0trf,qo 3l
drqs?o BSUgqs
o,ootrl32qo bgg?n3;36Xqo lrsblqSg'qr.r qoJq,r.rfsgoTio ;16h3lolr L;?.1sq6dgdoo
56o3,:5;1oL $nr4oqmloo .;g5oL3dX5 ;e ?;1os6h8lloL d;qo?o ?3tr;lr3q,;qsq, L;!or6o
?oqohhSqegqo3lr6ogo,p5o66q1Eqerlorn 6;olsqolrgo6l}Sqo )drrngXpl6SloL
p;b6lq1lolr ?1Lsh3E.
Xlr ?Xos6tr33ds dsq's?o ?XqoL 1;,:5st,;53qo gSr6oqmdorno ?J6Urolo6CdoL aoqJ6oL
e(op.t5 6r.rACq?oO RJRTbOI6CdIRo ojSnds s3 ?XrnsGbBXdoL rtsq,s?o ?sLstrgplp;p
Lslot6o ?opsL,:bnq'3gogo6d6o3o 3s5o53q3lq,odoo, 6sm3rq,oUgo6ndlq,o
Jt6o63q76XloL qr1116lqXd;.
3U ?6os6lr3nls o0oJ8nq3ilU:
a)
i)
lr.\J.\6rnt3Rr'lL ?63mb363r?o:
$1.rr6ml-ros5 RsJrACd[q'o 6sqslr;boq3]oL So8srrrrn, oB ?J18oLr3q,1d$g ;E
J6CRo01,0, 6ro30Rog AoR1IIRo ojSo rB B1o.:FhBStoL ri.rq;?o ?1b3q,oU gq,oL
eoflq335o .pq35prr61q'o gqol, )o63Xq os53;r6t-r sE 0oL ?33qXg;
r) ?33r'rLslsqtn R,5 JrJoO.:Rt 0 p,>g;1LXdlqo LtrSs 6.:psLst;q;poL Bo0ur6o
63doL3o3dr ;.:qn6q.:161qo g6qL, 6o3nqo6 ogUCB,5 !A ?Xor,>6tE;1Eol_r d.:q,.:tso
?XL3qoL $qol-r 0o3qn35ar ,1;q65q.:r62qo gq'oL )or63nq o,:G3.:r6L sE aoL
?caeco.
oEponooL ?3emLg6gs?o:
b)
i)
Sy.:r<rr.rl-roo5 R.iJD33bf,Ro 5,>q;L;brpXdoL 3o8sr6o, oB ?folrs3q,6d$X .rE
J6ARo01,0, 6cta0po0 aoRJlIRo oJEs s3 ?3o;6b0CaoL drRr?o BXL3qoU gpoL
flo3qgX6o 3sqX6ql'<61qo !'q,oL Jor6lXq, sJr6oqL sE 8oL ?33qg6;
ii) ?63oL.:3oqtg Rr JrJo$rRt J R,)VJlrt81qo lrLSs 6;q,rLsb;plEoL Bo3,116o,
61doL3o1t6 goL,1.rq16 g3q'lr, r5o8Xqo6 og111l.: uB ?ipr,5h31dotr Jsqu?o
RlL3qoU $polr 3oep65r'r ;.rq'i15p.:r41q'o $qol, Jor631q ,;Jrtroqlr s5 8oL
?l8tla
0trLqo 32
aoJagqxlol ?n$6n9.:
3L ?;os5L8Xls dsqs?or 3opt63 06o-C6oo tCR?JaJAd,iq'o lrsh3q3$qo s6 ?6ggpgL
0oU 0oi.l3nq6dut. oloorr.l11q! tXq?30;3t63q L;hnq'?[ogrnL ?31dqos Ssgg3ogrnlr
?Xos6b8gdotr 0oJ8nq6dr Solro drqr?o ?61;1qoU pgoqu6 5 gqot 6.:h3qoL ?X3qX6,
;sqn5pst6lqo $qoL q,>lrdrlqndu0p6 lrtq 8godr3 1j31ro o3orn ,>pdrl SXrndrS
b3q?33;3r63qo L.:b3q0$ogrrLsrn3oL ?3ms6bfl3doL ?X$g3XgoL or,>ols'b1 qoJq'o0ugo16o
ur6bgloo Slr4ogrrlooo ?3g6rrBo5;doL b,:?.1,>qndoar. ;L1m ?1emb313u?o, ?3rnr6tfl;d.:
$xpgL aorJasqnlob:
a) L.rils6or3nqoU ?nOot333.r?o:
i) ggsr4r.rLosS ps.lsgXl1qo 5rqrLsbsqXloL 0o3.:6o, oe ?;1floLr3qnlt1, dro06qog
Soq6hqo oj6s 3mL1qo ?36UarloSAloRsE gqolr 8r.r8qn36o 3sq36q,>61qo
[qoL Jortr3Xq os53rr6L rE eoL ?n8q36r
ii) ?g3oUr3.rq$3 RJ JnJo$rRtC p.>$3L3d1qo LhA,) arRrLrbr:R3loL AoAr6ol
51bol.rfloX6 [rs5,sp.rlr:t.>qrr !'3q1,6o0;1qo0 o$6]r gSr6oqrr]omo ?3gp]o51]oL
$poL 3o3qn65o .1llqX6prr4.1qo VRol, Jo600R o.>63.1161 sE Aob ?03q0A; R.\
b) o6poSooL ?6ernb3ng.:?o:
i) $gs6olxn.>5 qrSs3nllgo 6sq.:bb.,'g3loL 3o3.:16o, o0 ?X3o[.r3qni'h3 r5
J6JRo6$C, 6c'3CRoO aoq0a?qn ojSs $St6oqolomo ?3g6rnlo60iloL AoqnloL
$qotr eo0q135o ;sq65qs61qo $qoL Jo6g3q sJr<roq'lr.:5 Ao[, ?04(,0A;
ii) ?n3oll.>3sqt6 qs 3sJogsq$X q.>$3Ln}lqo l,hAr Arp.iL.\brR1tolr SoSsrvro
5Xlol.r3on6 3nL;sqy6 $nqlr, 6m8nqo0 o$5Xd.: $36oq'r'rlooo ?3g3o6o5n6o[
$qoL 3o3q65o ;sq35qsrtrpqo $qoL Jot63nq s.)r6oqlr sE 8oL ?1eq36.
t6oL p.>Lgl6sqsg s0 ts3ar;5ti336rlr trlqo 3osS3r43L Ur:rnsSsqo tBRCd.)Ar'rLoR;aoar
rq$163op0,: Jot61d3.:.
?np665oqo; 20ll gqoL 24 s53oLgoL ;J 5oI q6qoto, cr6 R6REsR, o,omtrCf,q'o
J.:6or1q, JoSpo R,) oSAqoL?16 356dt3. ,>8rLol5 i16gqs gnJlrgo rn,;Es86sp
.r?oC56ti6or. $oEs3p3d,s63 ?6ars6tr33doL q3}lqS8sos 6,15AJ6OCa.jLolsE p,>.1s1Bor6;1doo
1rn.>5b0mndoL $.:dr0o?olotr ?;3oB3X3s?o lJo16ogXl.rnl.: AoaSo*JAr O0ijl,OL oG6qoLj16
05r'bil.
tr;ds6ol30qt'rl, 0o.>36oloL
oGpon'ooU
3o.>3t6oloL
Lstnqoo
UrL3qoor
1r26.>d,p|,1.:!o?3oqo
0.6 3qo?o
brJr6o3nqoL Ls6s66XErr qs
lrt6lqlgqnlooSo XqEo o6qo3ooL
drXUJllqo;s?o
o6poSooL 9o6o6Uos LsSoSoLgr6ol.r
Jor6q.>Jor4o 6sqoU.:t.>p3ioL GJ6O6bRt6o
L.sdlmL rns3SyqoSsdr;1
შეთანხმება
AGREEMENT
BETWEEN
TTIE GOVERNMEM OF GEORGIA
AND
THE GOVERNMENT OF THE REPUBLIC OF INDIA
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREWNTION OT FISCAL EVASION WITH RESPECT TO
TAXES ON INCOME AND ON CAPITAL
The Govcmment of Georgia and the Govemment ofthe Republic of India, desiring to conclude an Ageement
for the Avoidance of Double Taxstion and the Prcvenlior of Fiscal Evasion with Respect to Taxes on Income
and on Capital and with a view to promoting economic cooperation between the two counhies, have agreed as
followsl
Articlc I
PERSONS COVERDI)
This Agr€ment shall apply to persons who rlr rcsidents ofone or both oflhc Contracting States.
Articlc 2
TAXXS COVERED
l, This Agreement shrll rppty to taxes on incomc and on cepital imposed on behalfofa Conhacting Stete or
of its political subdivisions o. political-administsative suMivisions or local authorities, irrespective of the
manner in which they arc levicd.
2. There shall be rcgpded ar tax6 on incohc and on capital all t xes imposed on btal income, on lotal
capital, or on elements of incomc or of crpital, including taxes on gains from th€ alienation of movable or
immovable property and taxcs on thr total amounts of ws8€s or salaries paid by enterprises.
3. The existing taxes to *hich 6is Agr€ement shall apply are in panicular:
a) in the case ofGeorgia:
i) pro6t tax;
ii) income tax;
iii) property tax;
(hereinafter rcfcned to as 'Geo.gian Tax')
b) in the case of India:
i) the income tr)q including any surchargc thereon;
ii) the wealth tsx, including .ny surcharge thereon;
(hercinafter rrfened to as "lndian tax')
4. This A$eement shall apply slso to any identical or substantially similar taxes that are ihposed after th€
date of signature of this Agreement in addition to, or in place of, 6e existing tax€s. The comp€tent authorities
of the Contracting States shall notiry each other of any significant changes that have been made in their
rcspective taxation laws.
Article 3
GENERAL DEFINTflONS
l. For the purposes ofthis Agreement unless the context otherwise requires:
a) the term "Georgia" means ihe territory defined by Georgian leSislation, including land tenitory, its
subsoil and the Eir space above il intemal waters and tenito.ial sea, the sea bed, its suEsoil and the air
spEce above them, in respect of which Georgia exercises itsjurisdiction and sovereignty, as well as the
contiguous zone, the cxclusive economic zone and continental shelf adjacrnt to its territorial sea, in
respect of which Gcorgia may exercis€ its sovereign rights and jurisdiction in accordance with the
intemational lawl
b) the term "India" menns the tenitory oflndia and includes the territorial sea and airspace abovc it, as
well as any other marilime zone in which India has sovercign righls, other righs and jurisdiction,
according to the Indian law and in accordance with intemational law, including the U.N. Convention on
the Law ofthe Sea;
c) thc terms "a ConFacting StEte" and '1Ie other Cont acting State" mean Georgia or the Republic of
India, as the context fequires;
d) the t€rm 'person" includes an individual, a company, a body of persons and any other entiry which
treated as a taxable unit under the taxation Iaws in force in the respective Conlmcting States;
e) the term "company" means any body corporate or any entity which is trEoted as a body corporate for
tax purposes;
the terms "enterprise of a Contracting State" and 'entcrprise of the other Contracting State" mean
respectively an enterprise canied on by a resident ofa Contracting State and an enterprise carried on by
a resident ofthe other Contracting State;
g) the term " enterprise" applies to the carrying on ofany business;
h) the term "intemational tramc" means any transpo( by a ship or aircrafl operated by an enterprise ofa
ContBcting Statc, excep! when the ship or aircraft is operated solely between places in the other
Contracting State;
i) the term 'competent suthority" means:
i) in Georgia: the Mininry of Finarc€ ot its authorised reprcsentative;
ii) in lndia:th€ Finance Minister, Govemment oflndia, or its authorizld representative;
)
the term 'netional" in relation to a Cohtracting State merns:
i) any individual possessing the citizcnship or n.lionality of that Contracting State;
ii) 6ny letal person or paftrcrship or association dcriving its status as such from the laws in force in
that Contrecting Stete;
k) the term "tax" means GeorSian or Indian tax, as the context requircs, but shall not include any amount
which is payable in respect of any default o. omission in relation to the taxes to which this Agr€€ment
applies or which r€presenh a penalty or fine irhposed rclaling to those la.xes;
l) the tem "fiscalyear" meansl
i) in the case ofceo.gi4 the calendar year beginning on the lo day ofJanuary;
ii) in the case oflndia: the financialye{, bcgirning on the ln day ofApril.
2. As regards the epplication of this AgrE€ment at any lime by a Cont-acting State, ony t€rm not defincd
therein shall, unless the context otherwise r€quires, have the meaninS thal it has at that time under the law of
thal Slate for the purposes ofthe tlxes to which this Agreement applies, any meaning under thc applicable tax
laws ofthat State prevailing over e meaning given to the l€rm unde, other laws of thai State.
Adicle {
RESIDENT
I
. For the purposes of this AgrE€ment the term "reiident of I Conhacting Slale" means any p€rson who, under
the laws of that State, is liable to tax licrein by reason ofhis dornicile, residence, place ofmanagement or any
other criterion of a similar naturr, 8nd also includes lhat Stale ard any political suMivision or local aufiority
therEof. This term, however, does not include any p€6on who is liable to tax in that State in resp€ct only of
income from sources in thst Slate or capital situsted therctn.
2. Where by reson ofthe p.ovisions ofpamgraph I an individual is a resident ofboth ContractinS States, then
his slrtus shall be d€termined as follows:
a) he shall be deemed to b€ a rcsident only ofth€ Contracting State in which he has a permanent home
available to him; ifhe has a p€rmanent home available to hirh in both States, he shall be deemed to be a
rEsident only of the Stete with which his personal and economic rclations arc closer (centre of vilal
intercsts);
b)
if the Stste in which he has his centre of vital intcrests cannot be determined, or if he has not a
permanent home available io him in either Statc, he shall be decmed to be a resident only ofthe State in
which he has an habitual abode;
c) if he has an habitual abode in both States or in neither ofthem, he shall be deemed to be a resident
only of$e State of which he is a national;
d) if he is a nationar of both states or of neither of them, the comp€tent authorities ofthe conf.actiD8
States shallendeavour to s€ttle the question by mutual agrcement
3. where by reason of the provisions of paragraph I a person other than an individual is a resident of both
contracting states, rhen it shall be deemed to be a rcsident only ofthe stEte in which ils plac€ of effective
management is situat€d. If the state in which its place of efrcctive management is situated cannot be
determined, then lhe competent authorities of the contracting states shall endeavour to settle &€ question
by
mutual agreemenl. In the absence of such agreement, such person shall not be considered to be a resident of
ai$er Contracting State for the purposes ofenjoying benefits under the A$eement.
Article 5
PERI}TANENT ESTABLISEMENT
L For the purposes of this AFeement, the term ,'permanent establishment,' means a fixed place of business
through which the business ofan enterprise is wholly or partly carried on.
2. The term "permanent eslablishment" includes especially:
a) a place ofmanogement;
b) a branch;
c) an omce;
d) a factory;
e) a workshop;
f) r mine, an oil or gas well, a quarry or any other place ofextraction ofnatuEl resources;
c)
a sales outlet;
h) a warehouse in relation to a p€rson providing storage facilities for others; and
D
a fam, plantation or other place where agricultulal, forestry, plantation or relat€d activities are carried
on,
3.
")
A building site orconsfuction, installatior or assembly project or supervisory activities in clnnection
therewith constitutos a permanent establishment only ifsuch site, project or activities last more than 90
days.
b) The firmishing ofservices, includint consultancy servic€s, by sn enterprise through employees or olher
personnel engaged by th€ enterprise for such purpos€ constiturcs a pcrmanent establishment, but only
where activili€s of that nslure continue (for the same or connected project) wirhin the country for a
period or periods aggre8atin8 more than 90 days within any l2-month period.
4. Notwithstanding the preceding provisions of this Anicle, the telm "p€manent establishment" shall be
dc€med not to includc:
a) the use of facilities solely for the pr.rrpose of storage, disllay of goods or menhandise bclonging to the
enteprise;
b) the maintenance ofa stock of goods or merchandise b€longing to the enterprise solely for the purpose
of storage, display;
c) the maintenance of a stock of goods or merchandise belonging to the enlerprise solely for the purpose
of processing by another entcrprise;
d) the maintenance ofa fixed plac€ ofbusiness solely for the puipose ofpurchasing goods or merchandise,
or ofcollecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise,
any other activity ofa preparstory orauxiliary character;
f) the maintenance of r fixed plece of business solely for any combination of activities mentioned in
sub-paragrdphs a/ lo e,), provided that lhe overall activity of the fixed place of business resuhing from
this combination is of a prEpsrstory or auxiliary character.
5. Notwithshnding the pmvisions of paEgraphs I and 2, where a person - other than an agent of an
indepcnd€nt status to whom paragraph 7 applies - is acting in a Confacting State on behalf ofan €nterprise of
the other Contracting State, thal enterpris€ shall be de€med lo have 8 F,€rmanent establishment in the firstmentioned Confi-acting State in r€spect ofany activilies which that person undertales for the enterprise, ifsuch
a person:
a) has and habitually exercises in that State an authority to conclude contracls in the name of the
enterprise, unless the activities ofsuch person arc limited to thos€ mentioned in paragraph 4 which, if
exercised through a fixcd plac€ of busincss, would not ma.ke this fixed place of business a permanent
establishment under lhe prcvisions of thal paragrrph, or
b) has no such authority, but habituslly rn8intains in the first-mentioned State a stock of goods or
merchandise from which hc rcgularly delivers goods or merchandise on b€halfofthe enterprise;
c) habitually secures orders in the firsl-mentioned State, wholly or almost wholly for the enterprise itseli
Notwithstanding the preceding provisions of this Artjcle, an insurancc enterprise of a
Contracting Slate
shall, excepl in regard to re-insurance, be deemed to have a permanent estabtishment in the
Contracting State if it colle€Ls premiums in the l€rritory of that other State or insures risks situated
through a person olher (han an agent ofan independent status to whom paragraph
7
other
therern
7 applies.
An enterprise shall not be deemed to have a permanent estabrishment in a contracting state
merery because
it carries on business in that state through a broker, genemr commission agent or any other
agent of an
independent status, provided thal such persons are acting in the ordinary course oftheir
br.rsiness. However
when the aclivilies ofsuch an agcnt are devoted wholy or armost who y on beharfofthe
enterprise, he wilr
not be considered an agent of independent status within the meaning ofthis paragraph.
8.
The fact that a campany which is I resident of a Contracting State conlrols or is controlled
which is a resident ofthe other contracting state, or which carries on business in that
by a company
other state (whether
through a Frcrmanent establishment or otherwise), shall not of itserf constitute either company
a pernanent
establishment of the other.
Ariiclc 6
INCOME FROM MMOVABLE PROPERTY
'1. Income derived by a resident ofa conh-acting srate from immovabre prop€rty (inctuding income from agriculture or forestry) situated in the other Contracting State may be taxed in lhat other Stare.
2. The term "immovable property" shall have the meaning which it has under the law ofthe contracting state
in which lhe property in question is situated. The term shall in any case include propeny acc€ssory to
immovable property, liveslock and equipment used in agriculture and forestry, rights to which the provisions of
general law respecting l.nded property apply, usufruct of immovable property and rights to variable
payments as consideration for the working of, or the right to work, mineral deposits, sources and
or fixed
other naluml
resourc€s; ships, boats and aircraft shall not be regarded as immovable prop€rty.
3. The provisions of paragraph I shall apply to income derived from lhe direct use, lefting, or use in any other
form of immovable property.
4. The provisions of paragraphs I and 3 shall also apply to the income from immovable prop€rty of an
enterprise and to income from immovable property used for the performance of independent personal servic€s
Arlicle ?
BUSINESS PROFTIS
L The profits of an enterprise ofa Contsacling Stale shall be terable only in that Srate unless the enterpris€
cari.s on business in the othq Contracting State lirough a pe.menent establishment situated therein. If the
enterprise canies on business as aforEsaid, the profits oflhe enterprise may be taxed in the other Statc but only
so much ofthem as is attributoble to that perrnanent establishment.
2. Subj€.t to the provisions of pa'rglaph 3, whe.E an enterprise of e Cont ac(in8 State canies on business in
the olher Contracting Statc through . permarcnt eshblishment situated therein, there shall in each ConFecting
State bc attributed to that permanent establishment the profits which it might be expected to makc if it were s
distinct and sepaEte enterprise engaged in the same or simila, activities under the same or similar conditions
and dealing wholly indep€ndently with the enterpris€ ofwhich it is a permanent cstablishment.
L In determining the profits of I permanent establishment, therc shall be allowei as deductions exp€nses
which arE incurred for thc purposes of lhc permanent establishment, including executive and general
administrative expenses so incurred, whether in the Strt€ in which the permanent establishmenl is situaled or
elsewhere, in accordano€ with the provisions of and subje.t to the limitEtions of the tax laws of that Stale.
However, no such deduction shall be allowed in rEspcct of amounts, if any, paid (otherwise than towards
rcimbursement ofactual expanses) by the permanent Gtablishmert to the head ofiice ofthe enterprise or any of
is other offices, by way ofroyallies, fees or olher sirnilar payments in retum for the use ofpatents, know-how
or other rights, or by wsy ofcommission or other charges for specific s€Nices pcrformed or for managemen(,
or, except in the case ofbanking enterprises, by way of interest on moneys lent to the p€rmanent establishment.
Likewise, no account sh6ll be taken, in the determinstion of the profits of a Fr€rmanent establishmeni, for
amounts charged (otherwise than towerd reimburs€mcnt of acfual exp€nses), by the permanent establishment lo
thc h€ad office of lhe enterprise or any of ils other oflices, by way of royalties, fees or other similar paym€nts in
retum for the us€ of patents, know-how or other rights, or by way ofcommission or other charges for specific
services performed or for management, or, except in the crse of a banking enterprise, by way of interest on
moneys lent to the head oftice of the enterprise fi any of its other offices.
4. Insofar as it has beln cunomary in a Contracting State lo detcrmine thc profits to be attlibuted to a
peinanent establishmeot on the basis of an apportionment of the total profils of the enterp.ise to its vaious
parts, nothing in paragaph 2 shall prEdude th.t Contracting Stete frorn determining tie profits to be taxed by
such an apportionment a.s may be customary; the method ofapportionment sdopted shall, however, be such that
the result shall be in acrordance with the principles contrined in this Adcle.
5. No profits shall be attributed to a pe.manent esteblishment by reason of the mere purchose by that
irermanent €stablishment of Soods or merchandise for lhe enteprise.
6. For the purposes oflhe pr€ceding paragarhs, the profits ro be attributed ro the permanent estabrishment
shall be determined by the same method year by ycar unress rhere is good and suflrcient reason to
lhe contrary_
7. where profits incrude items of income which are dealt with separatery in other Articles ofthis Agreernent,
then the provisions ofthose Articles shall not be affected by lhe provisions ofthis Anicle.
Article I
SHIPPING AND AIR TRANSPORT
l. Profits de.ived by an entcrprise of a contmcting state fiom the ope.arion of ships or aircraff in intcmatimal
tramc shall be taxable only in that State.
2 The provisions of paragraph r sharr arso appry to profits from the participation in a poor, ajoinr business or
an intemational operating agency
Article 9
ASSOCIATED ENTERPRISI]S
l. Where:
a) an enterprise ofa contracting state participates directly or indirectly in the management, control or
capital ofan enterpdse ofthe other Contsacting State, or
b) rhe some persons participate dir€ctly or indircctly in rhe management, control or capital ofan enterprise
ofa Contracting State and an enterprise of the other Contracting Shte,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial
relations which differ from those which would be made between independent enterprises, lhen any profits
which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those
conditions, have not so 6ccrued, may be included in the profits ofthat enterpris€ and taxed accordingly
2. Where a Consacting State includes in the profits of an enterprise of that State - and taxes accordingly profits on which an enterprise ofthe other Contracting State has been charged lo tax in that other Strte and the
profib so included arc profits which would have accrued to the enterprise of the first-mentioned State if the
conditions made betwe€n the two enterprises had b€en those which would have treen made between
independent enteryrises, then that other State shall rnake an appropriate adjustment to the amouDt of the tax
charged therein on those profits. In dete.mining such adjustment, due regard shall be had to the olher provisions
ofthis Agre€ment and the competent authorities ofthe Contracting States shall if necessary consult each olher.
Articlc l0
DIVIDENDS
l. Dividends paid by a comprny which is a rcsidcnt of a Conhacting State to a resideflt of the other
Contr.cting State may be taxed in thst other Strte.
2. However, such dividends may Elso b€ taxed in the Contiacting State of which the company paying the
dividcnds is a residcnt and according to the laws ofthat State, but ifthe beneficial owner ofthe dividends is a
resident ofthe other ConFactiflg Statc, $e tax so chrrged shsll not €xcced l0 per c€nt ofthe gross amount of
lhe dividends. This paragraph shall not affect the tdaiion ofthe company in respect of the profits out of which
the dividends are paid.
l. The telm "dividends" as used in this Article merns income fiom shares, or other riShts, not being dcbtclaims, pafiicipating in profits, ss w€ll as income from other corporate rights which is subjecled to the same
taxstion heatment as income from sharcs by the laws ofthe State ofwhich the company making the distribution
is I resident.
4. The provisions of parzgraph I and 2 shall not apply if lhe beneficial owner of the dividends, being a
resident ofs Contracting State, cErries on business in the other Contracting State ofwhich the company paying
the dividends is a resident through I permanenl eslablishment situated thercin, or pcrforms in rhat other StEte
indcpendent personal services from a fixed bas€ situ.ted 6er€in, snd the holding in rcspect of which the
dividcnds are paid is cff€ctively conn.ded with such pemanent establishnent or fixed base In such case the
provisions of Article 7 or Article I 4, as th€ case may be, shall apply.
5. Where a company which is a rEsident of a ConEacting Statc derivcs profits or income from the other
Contracting State, that other State m8y not impose any tax on the dividends paid by the company, except insofar
as such dividends are paid to a r€sident of thal other Stste or insofar as the holding in respect of which the
dividends are paid is cffectively connected with I perrnanent establishrnenl or a fixed base situated in that othcr
Stare, 0or subject the company's undisbibuted pmfits to a tax on thc compary's undistributed profits, even ifthe
dividends paid or the undistributcd profits c-onsist *,trolly or partly of profits or income arising in such ot_trer
State.
Article ll
INTEREST
I
Interesl arising in a contracting state and paid to a resident ofthe other contracting state
may be taxed in
ttat other State.
2 However, such interest may also be taxed in the conhacting state in which it arises and according to the
laws ofthe State, but ifthe beneficial owner of the inlerest is a resident ofthe other Conhacting
State, the tax so
charged shall not exceed I 0 per c€nt of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in a contsactinS state shar b€ exempt tom
tEx in that State, provided that it is derived and beDeficia y owned:
a) In the case ofceorgia, by
i) the Govemment, or a local autho.ity; or
ii) the National Bank ofCeorgia; or
iii) any otrer govemmental agencies, political-administsative subdivisions, or inyitutions of Ceorgia
as may b€ specified and agreed ro in an exchaoge of letters between the
Competent authorities of
the Contracting Stateq and
b) In the case oflndi4 by
i) the Govemment, a politicel subdivision or a local au$ority; o,
ii) the Reserve Bark oflndi4 the Exportjmport bank ofIndi., the National Housing bank; or
iii) any other institution as mry be agee-d upon from time to time between the Competent authorities
ofthe Contracting Stales through exchange of letters.
4. The term 'interest" as used in this Adicle means income from debt-claims ofevery kind, whether or not
secured by mortgage and whether or not carrying a right lo participale in the debtor's profits, and in particular,
income from govemmenr securities and income from bonds or debentures, including premiums and prizes
attaching to such securities, bonds or debentwes. Penalty charges for late payment shall not b€ regarded as
interest for rhe purpose ofthis Article
5. The provisions ofparagraphs I and 2 shall not apply ifthe beneficial owner ofthe interest, being a resident
of a Contracting State, canies on business in the other Contracting State in which the interest arises, through a
permanent cstablishment situated therein, or performs in the other State independenl personal sewices from a
fixed base situated therein and the debt-claim in iespect of which the interest is paid is effectively connected
with such pcrmanent cstablishment or fixed base. [n such case the provisions of Article 7 or Article 14, as the
case may bc, shall apply.
6. Int€rest shall be deemed to srise in a Contsacting SBte when the psyer is a resident ofthat Staie. Mere,
however, the person pEying the interest, whclher he is 0 rcsident of a Cont acting State or not, has in a
contracting state a permanent estrblishment or a fixed base in connection with which th€ indebtedness on
d,hich the interest is paid was incumd, and such interest is bome by such prnh.nent establishment or fixed
basr, thcn such intErest shall bc deemed to ads€ in the state in which the perflanent establishment or fixed base
is situated.
7. Where, by reason of a sp€cial relationship betweer the p.yer and rhe beneficial owner or between both of
them and some other person, the smount ofthe inter.s! having regard to thc dcbt-claim for which it is paid, ex-
cr€ds the amount which would have been agrcad upon by the payer and the beneficia.l o*rer in the absenc€ of
such r€lationship, the provisions ofthis Afticle shall apply only to the last-mentioned amount. In such cose,lhe
exc.ss pan of the payments shall remain taxable according to the laws of each Contracting StEte, due regard
being had to the other provisions ofthis Agreement.
Article 12
ROYALTIES AIYD TEES FOR TECEMCAL SERVICES
L Royalties and fees for technical scrvices arising in a ContractinS State and paid to a rEsident ofthe othe.
Contracting State may be taxcd in thrt other State.
2, However, such .oyaltics or f€€s for t€chnical scrvic€s msy also be taxed i[ the Contrncting State in which
they arisc according to the laws of the State, but if the b€nelicial owner of the royalties or fees for technical
sirvices is a resident of tie other Conkacting State, the tsx so charged shall not exceed l0 per cent ofthe gross
amount ofthe rcyalties or f€as for lechnic{l sewices.
3.
s) The te.m'royalties" as uscd in this Afiicle me3ns psyments ofany kind received as a consideration
for the use of, orthe right to use, sny copyright of litqary, sltistic or scientific work including
cinematogrEph films, or films or topes us€d for television or radio broadcasting any patent, trade mark,
design or model, plan, s.trat formula or proc€ss, or foa the us€ of, orthe right to us€, induslrial,
commercial or scientific equipment, or for informalion concaming industrial, comrnercial or scientific
experienc€.
b) The telm "fe€s for technicrl scrvic€s" as used in this Article means payments of any kind, other than
lhose mentioned in Articles 14 and 15 as consideration for managerisl or technic{l or consuhancy
sewiccs, including thc pEvision ofs€rvic€s of tcclurical or other pcrsonnel.
4, The provisions of paragraphs I and 2 shall not apply if the beneficisl owrer of the royalties or fees for
technicol s€rvices, being a residcnt ofa Contracting Statc, carics on business in the other Contmcting State in
which the royalties or fe€s for technicsl servicrs arise, through a permanent establishment situated therein, or
performs in that other stale independent pe^oner sewices
from a fix€d base situated therein, and th" .ight o.l4
prop€rty in respect ofwhich the royarties o. fees for technicar
services arc paid is effectivery connected with
such permanent establishhent or fixed base. In such case the provisions of
Anicre 7, or Articre 14, as the case
may be, shallapply.
5 a) Royalties and fees fo. technicar services shslr b€ deemed to arise in a contaacting state when the payer
is that state irsert, e poriticar subdivision, a poriticar-administrativc subdivision,
a rocar authority, or a
resident of that stste. where, however, the person paying the roy.rties or fe.es for
technicar services,
whether he is a resident of a contracting state or not, has in a contracting
stale a permanent
estabrishment or a fixed base in connection with which the liability to pay
the royarties or fees fo,
technical servic.es was incuned, and such royarties or fees for technicar services are
bome by such
permanent establishment or fixed base, then such royalties or fees for
technical services
shall be
deemed to arise in the contracting state in which the pemanent esrabrishment
or fixed base is situated.
b) whcre under suEparagraph (a) rcyalties or fees for technical services do not arise in one of the
ConirEcting States, and lhc royalties rclate to the use of, or the right to use, the right
or property, oa
the fees foa technicar services rerate to services prformed, in one of the contracting
.
royalties or fees for technical scrvices shall be deemed to arise in that Contracting
slates, the
Stare.
5. Where, by reason ofa specisl relationship between the paye. and the trcneficialo*ner or bctwean both of
them and some other pe^on, lhe amount of the royarties and fees for technicsr services,
having rcgard to th€
use, right or infomation for which they arc paid, exceeds the amount which wourd have
been agreed upon by
the payer and the beneficial owner in the absence of sr.rch rerationship, the provisions ofrhis
Articre shelr appry
only to the lasl-mentioned amount. ln such case, the excess part ofthe peyments shall .emain texable according
to the laws ofeach Contsacting State, due rcgard being had to the other provisions ofthis Agreement.
Article 13
CAPITAL GAINS
l. Gains derived by a resident ofa conh-acting siate from the ali€nation of immovable property referred to in
Article 6 and situated in the other Contracting State may be laxed in that orher State.
2. Cains from the slienation of movable property fonring paJt of the business property of a p€rnanent
esablishment which an enterprise ofa Contracting Sute has in the otha Contracting State or of movable property
pertaining to a fixed bas€ available lo a resident ofa Contracting State in the olher Contracting State for the purpose
of performing independent personal services, including such gains from the alienation of such a prmanent
€stablishment (alone or witl the whole enterpris€) or of such fixed base, may b€ taxed in tiat other State
3. Gains from the alienation of ships or airEraft opereted in intemational taallic or movable proprty
pertaining to the operation of such ships or aircran shall b€ taroblc only in that Contracting State of which th€
rlienaroa is rcsident.
4. Gains from the elienation ofsharEs oflhe crpitsl stock ofa company the proprty of which consists dircclly
or indirEctly principally ofimmovable property situated in a Contracting State may be taxed in rhat State.
5. Gains from the alienation of shrres other thar thosc mcntioned in paragraph 4 in 6 company which is s
rcsidcnt of a Contracting Stata may be tax€d in that Statc.
6. Gains from the alienation ofany property other than that referr€d to in paragraphs l, 2, 3, 4 and 5, shall br
laxableonly in the Contracting State ofwhich thc alienator is a r€sident.
Articlc 14
INDEPEI{DEM PERSONAL SERVICES
L lncomc derived by an individual who is a resident of a Contracting State from the performance of
professional services or other iDdep€ndent activities of a similar character shall be taxable only in that State
except in lhe following cirrumstroces when such income may slso be taxei in the other Contracting Slate:
a)
if he has a fixcd b&se regularly availsble to him in the other Contractin8 State for the pr.rrpose of
performing his activitics; in that case, only so much of the income as is atkibutable to that fixed basc
may be taxed in that othe. Stlte; or
b)
if his stay in thc othe. Contracting State is fo. a period or periods amounting to o. exc€eding in lhe
aggregate I
tl d6ys in ary p€riod of 2 - months; in thal cas€, only so much of the income as is derived
I
from his activities perfomed in thst oth€r Strt€ may b€ [axed in that other State.
2: Thc term "professional sediccs" includes esprcially independent scientific, literary, artistic, educationol or
t.aching activities as well as thc indcpcndcnt rctivitics ofphysicians, lawyeE, engineeF, architects, dentists and
accounlxnh,
Article 15
DEPENDENT PERSONAL SERVICE
L Subjcct to the provisions ofArtialcs 16, I8, 19ard20 and2l ofthis Ag€€m.nt, sslaries, wages and other
similar remuneration derived by a rosident of a Contsacting Ststc in r€spect of an cmployment shall be taxable
only in that State unless the employment is exercised in the other Contracting State. lfth€ employment is
exercis€d, such remuneration as is derived there from may be taxed in thai other State.
2. Notwithstanding the provisions of paragraph l, remuneration derived by a resident ofa Contracting State in
respect ofan employment exercised in the other Conttcting State shall be taxable only in the firsl-mentioned
State if:
a) the recipient is present in thc other State for a p€riod or periods not exceeding in the agg.egare lE3 days
in any twelve month period commencing or ending in the fiscal year concemed, and
b) the rEmuner8tion is paid by, or on behalfof, an employe. who is not & resident ofthe other State, and
c) the remuneration is not bome by a permanent establishment or a fixed base which the employer has in
the other State.
l, Notwithstanding the prEceding provisions ofthis Article, rernuneration dcrived in rcspect ofan emplolment
exercised aboard a ship or aircrafl operated in intemational traffic by an enterprise ofa Contracling State, may
be t.xed in that State.
Articl.l6
DIRECTORS' TEES
Directors' fees and other similsr payments derived by E iesident of a Conbacting State in his capacity Es a
member of the board of diIlctols of a compally which is a resident of the other Contracting State may bc tax€d
in that other State.
Article 17
ARTISTES AND SPORTSPERSONS
L Notwithstsnding the provisions of Articles 14 and 15, income derived by a resident of a Contracting state
as an entertainer, such as a theatre, motion picture, mdio or television artiste, or a musician, or as a
sportsp€rson, from his p€rsonal activities as such exercised in the other Cont-acting State, may b€ taxed in that
other State.
2. Wlerc income in r€spect of personal activities exercis€d by an enterlainer or a sportsman io his capacity as
such accru€s not to the entertaincr or sportsPerson himself but to another peBon, that income msy,
notwithstanding the provisions of Articles 7, 14 and 15, be taxed in rhe Conlracting State in which the
activities ofthe ente.tainer or sportsperson are exercised.
3. The provisions of paragraphs I and 2, shall not epply to income from activities prformed in a Contracting
State by entenEiners or sportspcrsons ifthe activitics are substafltially supported by public firnds ofone or both
ofthe Conhacting States or of political subdivisions or local authorities th€reof. In such a case, the income shall
be taxable only in rhc Contracting State ofwhich the enterlainer or sportsperson is a .esident
Article l8
PENSIONS
Subject to the provisions of paragraph 2 of Anicle 19, pcnsions a.nd other similar remuneration paid to a
resident ofa Cont.acting SEte in considemtion of past employment sholl be taxable only in that State.
Article 19
GOVERNMEM SERVICE
I. a) Salarics, wages and othe. similar remune.rtion, other tha.n a pension, paid by a Contracting State or a
political adminis,lrative subdivisioq or a loc-al authority thercof to 6n individual in respect of services
rendercd to that State or subdivision or authority shall bc taxable only in that State;
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other
Contracting State ifthe services are rEndered in that State and thc individual is a resident of that State
i) is a national oflhat Slate; ol
ii) did not become a resident ofthat StEte solely for the purpose ofrendering the services.
2. a) Notwithstandint thc provisions of parrgnph l, any pension paid by, or out of funds created by, a
Contrscting State or a political-adminishativc suMivision or a political suMivision or a local authority
thercofto an individual in respecl of servicas rEndered to that Strte or suMivision, or authority shall be
taxable only in that Stlte;
b) However, such pension shall b€ taxable only in th€ other Contracting State ifthe individual is a rcsident
of, and a national of, that State.
3. The provisions of Articles 15, 16, 17, and l8 shall apply lo salaries, wages and other similar rEmuneration
6nd any p€nsion in Esp€ct of sergicas render€d in connection with a business canied on by a Conhacting StEle
or a political-administrative or political subdivision or a lotal authority thereof.
t7
Arricle 20
STUDENTS
I
A student who is or wss a resident ofone ofthe contracrinS states immediately before visiting the other
contracting state and who is present in lhat other contracting state solely for the purpose ofhis education oa
training, shall besides grants, loans and scholarships be exempt from tax in that other Stale on:
r) payments made to him by persons r€siding outside that olher srate for the purposes ofhis mainrenance,
€ducation or training; and
b) remuneration which he derives from an employment which he exercises in the orher conhacting state if
the employment is directly rclated to his studies.
2. The benefits ofthis Afticle shall exrend only for such pcriod oftime as may be reasonable or customariry
requircd 1o complete the education or training undertalen, but in no eveni shall any individual have the
ofthis Adcle, for more than six consecutive years fron the date ofhis firsr a,ival in that other stale.
Article 2l
PROFESSORST TEACHERS AND RXSEARCH SCHOLARS
l. A professor, teacher or resoarch scholar who is or was a resident of the Contracting State
immediately before visiting the other Contracting StEle for the purpose of teaching or engaging in
research, or both, at a unive.sity, college or other similar approved institution in lhat other Contiacting
State shall be exempt from tax in that other State on any rcmuneration for such teaching or research for
a period not exceeding two years from the date ofhis anival in that other State.
2. This Article shall apply to income from research only if such research is undertaken by the
individual in the public interest and not primarily for the benefit of some private person or persors.
J. For the purposes of this Article, an individual shall be deemed to be a resident of a Contracting
State if he is rcsident in thar State in the fiscal year in which he visits the other Contracting State or in
the immediately preceding 6scal yesr.
benefits
Arlicle 22
OTIIER INCOME
l. Items of income of a rcsident of a ConEacting State, whercver arisinS, not dealt with in the foregoing
Aniclcs ofthis Agreement shrll be taxAble only in that State.
2. The provisions of paEgraph I shall not apply to income, other than income from immovable property as
defincd in paragraph 2 of Anicle 6, if the r€cipient of such income, being a resident of a ContrEcting Stale,
caEies on business in the other Contrrcting State 0rrough a permanent establishment situated ther€in or
perfoms in that other St le independent personal services from a fixed base si(uated therein and the right or
property io respect ofwhich the income is paid is effectively connected with such permanent establishment or
fix.d base. In such case the provisions ofArticle 7 or Article 14, as the case may be, shall apply.
3. Notwithstarding the povisions of poragraph l, if a resident of a Contractin8 State derives income ftom
sources within the other ContEcting State in form of loneries, caossword puzzles, races including horse races,
card games and other Brmes ofany sort or gEmbling or betting of any naturc whatsoever, such income msy be
taxed in the other Contracting State,
A icle 23
CAPITAL
L Capital represente/ by immovable property refenEd to in Article 6 ofthis Agreement, owned by a resident
ofa Contracting Statc and situated in the other Contlactin8 St8te, may b€ trxed in that other Slate.
2. Capital represented by novable propcrty fonning part of the business property of a permanent
eslablishment which an enterprise of a ConEacting State has in the olher Contracting State or by movable
property pertaining to a fixed base available to a resident ofs Contracting State in the olier Contracting Stale
for th€ purpose ofperforming indeperdent peEonal services, may be tared in that other State.
3. Capital reprcsented by ships and airq-afl ope.atcd in intemational traflic by an enterprise of a Contracting
Stale and by movable property pertainin8 to the operation ofsuch sh ips and aircrafi, shall be kxable only in thet
St te.
4. All other elements ofc.pital ofa resident ofa Conb-acling State shall be taxable only in that State.
Article 24
ELIMINATION OF DOUBLE TAXATION
L In Ccorgi4 the double taxation shall be eliminated as follows:
a) where a resident ofceorgia derives income or owns capital which, in accordance with the provisions
ofthis Agreement, may be taxed in India, Georgia shall allow:
i)
as a deduction from the tax on the income ofthat resident, an amount equal to the income
tax paid
in India;
ii) as a deduction from the tax on the capitar ofthat r.sident, an amount equar ro the capitir tax paid
in India
such deduction in either case shall not, howcver, exce€d the sums of tal, which would have accrued rccording
to the rules and mtes on this income and capitaleffective in Ceoigia.
b) Where in accordance with any provision of thc Agelment incom€ derived or capital owned by a
resident of a GeorgiE is exempt from tax in Georgia, Georgia may nevertheless, in calculating the
amount of tax on the rcmaining incohe or capital of such resident, take into account the exempted
incom€ or capital.
2. In India, the double taxation shall be eliminated as follows:
a) Where a resident of lndia derives income or o\ars capital which, in accordancc with the provisions of
this Agreement, may be taxed in Georgia, India shallallow:
i)
as a deduction from the tax on the income oflhat resident, an amount equal to the income tax paid
in Georgia;
ii) as a deduction from the tax on the capital of that resident, ar amount equal to the capital tax paid
in Ceorgia.
Such deduction in either case shall not, however, exce€d lhat portion of the income tax or capital tax as
compuled beforc the deduction is given, which is attibutable, as the case may be, ro the income or lhe capital
which may be taxed in Georgia.
b) Where in accordance with any provision of the Agreement income derived or capital owned by a
resident of India is exempt from tax in India, India may nevenheless, in calculating the amounl of tax
on lhe remaining income or capilal ofsuch resident, take into account the exempted income or capilal
Article 25
NON.DISCRIMINATION
I Nationals ofa contracring state shall not bc subjc.ted in the other conrracting stare to any taxation or any
requirement connected thcrewith, which is other or morc burdensome than the taxation and connected
requirements to which nationals of that other state in the same circumstances, in panicular with respect to
residence, are or may be subject€d. This provision shEll, notwirhstanding the provisions of Anicle l, also appty
to p€rsons who arc not residcnts ofone or both ofthe Confacting Stales.
). Tlre taxation on a p€rnanent cstabtishmeflt which an enterprise of a Contracting State has in the olher
Contracting State shall not be less favourably levied in th.t other State than the taxation levied on enterprises of
that other State carrying on the same activities, This provision shall not be construed as obliging a Contracting
Slate to grant to residents of the othcr Contracting State any p€rsonal allowances, relief and rcduclions for
to@tion purposes on accouot ofcivil status ot family responsibilities ',yhich il granls to its own residents. This
provision shall not be constlued as preventing a Contracting State faom charging the paofits of a permanenl
establishment which a compony of the other Conmcting Strte has in lhe first menlioned State at a rale oft x
which is higher than th.t imposed on the profits ofa similar company ofthe firct mentioned Contracting State,
nor as being in conflict with the provisions of paragraph 3 ofArticle 7.
3. Exc.ept wherc the provisions of paragrsph I of Article 9, paragraph 7 of Anicle ll, or paragraph 6 of
Article I 2, apply, interEst, royalties, fees for technical servic.s aDd other disburs€ments paid by an enterprise of
a Contracting State to a resident ofthe other Contracting Srete shall, for the purpose ofdetermining the taxable
profiB of such enterprise, be deductible under the same conditions as if they had been paid to a resident ofthe
first-mentioned State. Similarly, any debts of an enterprise of a Cont-acting State to a r€sident of the other
Contrscting State shall, for the purpose of determining the taxable c.pit6l of such enterprise, be deductible
under the same conditions Es ifthey had been contracted to r rcsid€nt ofthe firsl-mentioned State.
4. Enterprises of a Cont-acting State, the capital of which is wholly or partly owned or conrrolled, directly or
indirectly, by one or more residents ofthe other Contracting Stale, shall not be subjected in the 6rst-mentioned
State to any taxation or any r€quirement connected therewith v,/hich is other or more burdensome than the
taxation and conneclad rcquirements to which othcr similar enteryris€s oflhe firsfmentioned State are or may
be subj€cted.
5. The provisions ofthis Article shall, notwithstanding the provisions ofArticle 2, apply to th€ taxes of every
kind and description.
Article 26
MUTUAL AGREf, MENT PROCEDTIRE
l. Wlere a person considers that the actions of onc or both oftie Contascling States rcsult or witl result for
him in taxation nor in acc4rdanc€ with the provisions ofthis Agreement, he may, irrespecrive ofthe remedies
provided by the domestic law of those states, present his case to the competent authority of the contracting
state ofwhich he is a resident or, ifhis case comes under paragraph I ofArticle 25, to ihat ofthe contracting
State of which he is a national. The cese must be presented within three years from lhe first notification ofthe
action resulting in hxation not in accordance wifl the provisions ofthis Agreement.
2. The competent authority shall endeevour, ifthe objection appears to itto b€justified.nd if it is not irself
able to aEive at a satisfactory solution, to resolve the crse by mufual agreement with the comp€tent authority
of
the olher contracting srate, with a view to the avoidance of irxation which is not in accordance with this
Agreement. Any agreemenr r€ached shall be implemented notwithstanding any time limits in the domestic
law
of the Contsacting States.
J The competent authorities of thc contracting states shall endeavour to resolve by mutual age€ment any
dimculties or doubts arising as to the interpretation or applicstion of the Agreement. They may also consult
together for the elimination ofdoublc taxation in cases not provided for in lhis Agreement.
4. The competcnt authorities of the ContEcting Stales may communicate with each other dircctly, including
through a joint commission consisling of lhemselves or lheir rcprEsentattves, for the
Purpose of reaching an
bgreement in the sense of the preceding paragraphs,
Article 2?
EXCIIANGE OF INI'ORMATION
I. The competent authorities ofthe Contracting StEtes shallexchange such information (including docum€nts
or certified copies ofthe documents) as is necessary for carrying out the provisions of this Agreement or ofthe
domestic laws conceming taxes ofcvery kind and description imposed on behalfofthe Contracting States, or of
theit political subdivisions, or of theit political-.dministrative subdivisions, or local authorities insofar as the
taxation there under is not conEary to the Agreement. The exchange ofinformation is not restricted by Article I
and 2.
2. Any information received by a Conhacting Strte shall b€ treated as secrct in the same manner as
information obtained under the domestic laws ofthat State and shall be disclosed only to p€.sons or authorities
(inoluding courts and administrativ€ bodies) conccmed with the assessment or collection of, the enforcemeni or
prosecution in respect of, or the determination ofappeals in rclation to the talcs referred to in the first s€ntence.
Such persons or authorities shall use the information only for such purposes. They may disclose the information
in public cour Foe€dings or injudicial decisions. Notwifistending the foregoing, information received by a
Contractin8 State may be used for other purposes when such informetion may be used for such oth€r purposes
under the laws of both States and the competent authoaity ofihe supplying Staie authorises such use.
3. In no cnse shall the provisions of paEgraph I b€ canshued so as to impose on a Contrecting State the
obligation:
a) to carry out adminishative neasures at variancD with lhe lsrvs and administsative practice of that or of
the othcr Contracting Strte;
b) to supply information (including documcnts or certified copies of the documents) which is not
obtainable under tie laws or in the normal course of the administration of thai or of the other
Contracting State;
-
c) to supply information which would disclosa any trade, business, industaial, commercial or professional
s@net or trrde process, or information, thc disclosurE of which would be contrary to public policy
(ordre public).
4, If information is r€quesled by r Contracting State in accordance with this Article, the other Contracting
State shall us€ its information gathcring measurcs to obttin the r€quesl€d information, even lhough thai other
State may not need such information for its own tax purposes. The obligetion conlained in the prec.eding
sentence is subject to the limitations of paragraph 3 but in no cas€ shrll such limihtions be construed to permit
a Contractiog State to decline to supply information solely bec€usc it h&s no domestic interest in such
information.
5. In no case shall the provisions of paragraph 3 be constsued to pcrmit a Contracting State to decline to
supply information solely bec8use the information is held by a bank, other financial institution, nominee or
person acting in an agEroy or a fiduciary capscity or blcaus€ it relates to owncrship interests in a person.
Article2E
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in $is Agreement shall affect the fiscal privilegcs ofmember ofdiplomatic missions or consul6r posts
under the general rules of intemational law or under the provisions ofspecial agreements.
Article 29
ASSISTANCE IN TEE COLLECTION OF TAXES
l. The Contracting States shall lend assistance ro each other in the collection of revenue claims. This
assistance is not restricted by Articles I and 2 The competent authorities ofthe conhocting slates may by
mutual aSreement settle the mode ofapplicltion ofthis Anicle.
2 The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind
and description imposcd on behalf of the cont-acting states, or of thcir political subdivisions or local
authorities, insofar as the taxalion therc under is not contsary to this Agrecment or any other instrument ro
which the Contracting StBt.s are p?[ties, as well as interest, administrative penslties and costs of collection or
conservancy Elated to such amount.
3. when a revenue claim of a cofltracting state is enforceable undcr the laws of that state and is owed by a
p9rson who' al that time, cannot, under the laws ofthEt state, prevent its collection, that revenue claim shall,
at
the rcquest of the compeient authority of that state, be Eccapted for pu.poses of collection by the competent
authority of the other Contracting State. That revenue claim shall be collected by that othe. State in accordance
with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue
claim uJere a rcvenue claim ofthat other State.
4. W'hen a Eve.ue claim of a CorFacting State is a claim in respect of,r{rich that State msy, under its law,
lake measures ofconservancy with a view to ensurc its collection, that revenue claim shall, at the request ofthe
competent authority ofthat state, be occepted for purposes of taking measures ofconservancy by the conpetent
authority ofthe other contracting state. That othe. strtc shalltale measures ofconservancy in respect ofthat
revenue claim in accordanc€ with the provisions of its laws as ifthe revenuc claim were a revenue claim ofthat
other State even if, at the time when such measures are spplied, the rcvenue claim is not enforceable in the firstmeniioned State or is owed by a person who has a right to prevent its collection.
5: Notwithstanding the provisions of paragmphs 3 and 4, a revenue claim accepted by 6 Contracting Slate for
purposes of p.ragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority
applicable to a rcvenue claim under the laws ofthat State by reason of its nature as such. In addition, a revenue
claim accepted by a ConEscting Statc for the purposes of paragraph 3 or 4 shall not, in that State, have any
priority applicable to that rcvenue claim under the laws ofthe other Contracting Srate.
6. Procr.dings with rcspcct to the existcnc!, validity or the amount of a rcvenue claim of a Contracting State
shall only be brought before the coufls or adminisErtive bodies of that State. Nothing in this Articlc shall be
construed as creeting or providing any right to such proceedings beforc any cou( or administEtive body ofthe
othcr Contractin g State.
7. Wherc, at any iime after a rcqucst has boen made by 6 Contracting Stale unde. paragraph 3 or 4 and b€fore
thc olhcr Contracting State has collcated snd rcmitted thc Elevart revcnue claim to the fiBt-menlioned State,
thc rclevEnt revenue claim ceascs to b€
a) in the casc of a rcquest under paragraph 3, a revenue claim of the first-mentioned Stale that is
enforceable under the laws of (hat State and is owed by a peBon who, at lhat time, cannot, under the
laws ofthat State, pr€vent its collection, or
b) in the case of a rtquest undcr palagraph 4, s rcvcnuc claim of the first-mentioned Stale in Espect of
which that State may, undcr its laws, take me{surcs ofconscrvancy with 0 view to ensurc its collection
Thc.dmpetcnt authority of the first-mention€d St tc shall promptly notiry the comperent authority ofthe other
Srate of that fact and, st lhe option of lh€ other Statc, the frst-mcntioned State shall eithcr suspend or wilidraw
its rc{uest.
8. In no case shall the provisions of lhis Articlc bc coosEuod so as to impose on a Contracting Stale lhe
oblig.tion:
e) to ca.ry out administrative me{su€s at varianc€ with lhe l6ws 6nd admini*ative practice of that or of
the other ContrEcting Statc;
b) to carry out measures which would be contrary to public policy (ordre public);
c) 1o provide sssistarce if thc other ContrEcting St te has not pursued all reasonable measurcs
collection or cons€rvarcy, as the care msy be, available ulder its laws or administrative pmctice:
d) to provide assistance in those cases wherc the administrative burden for that Stste is clerly
disproportionate to the bencfit to be derived by the other Contracting State.
Aniclc30
ATION OF BENEFTTS
L Nothing in this Agr€€ment shall arfect the applicrtion of the domcstic provisions to prevent tax evasion or
tax avoidance.
2 Bcn€fits oftlis Agre€ment shall not bc available to a residcnt ofa contracting shre, or with rcspect to any
transaction undertskcn by such a rcsiden! if tre rnain purpose or one of rhe main purynses of the creation or
existence of such a rcsident or of the transaction unde(aken by him, was
to obtain benefits under
Agrcement that would not otherwise be available.
3 The case ofregar entities not havint bona fide business activities shal be covered by the provisions ofthis
Article.
4. Where by reason of this Article a resident ofa Contracting Stste is denied the benefits of this Agreement
the other Conhacting State, the comp€tent authority of the other Contracting
in
State shall notiry the competent
authority of the fi rst-mentioned Contracting State.
Ariicle3l
ENTRY INTO FORCE
I
Each ofthe contiacring states shar notiry to rhe other, thmugh rh. dipromatic
the procedures required by its dorhestic law for the bringing into
channers, the compretion
force ofthis Agreement.
2. This Agre€ment shal enter into forc€ on the date oflhe rater no(ific,tion indicsting the comprelion ofr
procedures necessary for the enfy into foace ofthis Agreement.
3. fie provisions ofthis Atre€ment shall have effcct:
a) In Georgia:
i)
in respect of taxes withheld at source, to income paid or credited on or after I
January of the
calendaryear next following the year in which the Agreement enteas into forc€;
ii) in respect of other taxes on income and on capital chargeable for any fiscal year beginning on or
after I January ofthe calendar year next following the year in which the Agreement
enteE jnto
force; and
b) In India:
i) in respoct of trxes withheld at sourcc, to income paid or cred ited on or after l April of the calendar
year next following the year in which the Agreem€nt enters into force;
ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any fiscal year
bcginning on or after l Aprir ofthe carcndar year next forowing the year in which the Agre€ment
anters into force.
..:
Article 32
TERMINATION
This Agreement shall rcmain in fo.c€ unril terminatcd by s contr.ctinS starc. Eithcr of the conFacting state
may after the expiration of a period offive years from the date ofils entry into force, terminat€ this Agr€ement,
by giving written notice oftermination to the olier Contracting Statc through the diplomatic channels at least
six months before the end of any calondar y..r. In such event, this A$eement shall cease to have effect:
a) ln Georgia:
i)
in respcct ofthe taxes withheld at sourE!, to incohe paid or crEdited on or after I January ofthe
calendrr year next following thc yeor in which the notice is givcn;
ii) in rcspect of other tExes on income and on cepiral chargeable for any fiscal year beginning on or
after I January ofthe calendar year ncxt following the ycar in which the notice is given; and
b) In India;
i)
in rGpcct of taxes withh€ld at souc€, to inc.me peid or credited on or after I April of the calendar.
year next following thc yeal in which the notice is given;
ii) in respcct of other trlcs on income, and taxes on aapitEl, to taxcs chargeable for any fiscal ye{r
beginning on or afier I April of the calendar ycar next following the year in which the notice is
givcn.
IN WITNESS WHEREOF thc undersigned, duly authorized therEto, have sigled this
Done at New Delhi on the 24'h day of Augusl 201 l, in duplicare in the Georgian,
Agreemcnt.
Hindi and English Languages,
all the texts being equarly authontic. In case ofdiverBence of interpretation, the Engrish
text shau prevair.
Zurab Katchkatchishvili
Ambassadoa Extraordinary and
Plenipoientidy of Gcorgia to the Republic
Central Board of Direct Taxes
oflndia
Ministry ofFinance
For the Govemment o[
For the Governmentof
Georgia
The Republic oflndia