GOVERNMENT OF INDIA

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 25
th
July, 2014

NOTIFICATION

INCOME-TAX

S.O. 1902 (E) In exercise of the powers conferred by section 295 read with section 44AB of the
Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the
following rules further to amend the Income-tax Rules, 1962, namely:

1. (1) These rules may be called the Income-tax ( 7
th
Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix-II, for Form No. 3CA, Form No. 3CB and Form
No. 3CD, the following forms shall be substituted, namely:-















FORM NO. 3CA

[See rule 6G(1)(a)]

Audit report under section 44AB of the Income - tax Act, 1961,
in a case where the accounts of the business or profession of a person
have been audited under any other law

*I / we report that the statutory audit of M/s. _________________ ( Name and address of the
asseessee with Permanent Account Number) was conducted by *me / us / M/s.
____________________________________________________in pursuance of the provisions of
the___________________________Act, and*I/we annex hereto a copy of *my / our / their audit
report dated _______________________along with a copy of each of :-

(a) the audited *profit and loss account / income and expenditure account for the period
beginning from ----------------------to ending on -----------------------------.

(b) the audited balance sheet as at, _____; and

(c) documents declared by the said Act to be part of, or annexed to, the *profit and loss
account / income and expenditure account and balance sheet.

2. The statement of particulars required to be furnished under section 44AB is annexed herewith in
Form No. 3CD.

3. In *my / our opinion and to the best of *my / our information and according to examination of
books of account including other relevant documents and explanations given to *me / us, the
particulars given in the said Form No.3 CD
are true and correct subject to the following observations/qualifications, if any:
a.
b.
c.


...................................................
**(Signature and stamp/Seal of the signatory)
Place : ______________ Name of the signatory

Date : ______________ Full address .




Notes :
1. * Delete whichever is not applicable
2. **This report has to be signed by a person eligible to sign the report as per the provisions of
section 44AB of the Income-tax Act, 1961.
3. Where any of the requirements in this Form is answered in the negative or with qualification, give
reasons therefor.
4. The person who signs this audit report shall indicate reference of his membership number /
certificate of practice / authority under which he is entitled to sign this report.

FORM NO. 3CB

[See rule 6G(1)(b)]

Audit report under section 44AB of the Income - tax Act 1961,

in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G

1. *I / we have examined the balance sheet as on, ____, and the *profit and loss account / income and
expenditure account for the period beginning from ----------------------to ending on -----------------., attached
herewith, of ______________________________( Name ), _______________(Address),
____________(Permanent Account Number).

2. *I / we certify that the balance sheet and the *profit and loss / income and expenditure account are in
agreement with the books of account maintained at the head office at _____________ and **
___________ branches.

3.(a) *I / we report the following observations / comments / discrepancies / inconsistencies; if any:


(b) Subject to above, -

(A) *I / we have obtained all the information and explanations which, to the best of *my / our
knowledge and belief, were necessary for the purpose of the audit.

(B) In *my / our opinion, proper books of account have been kept by the head office and branches
of the assessee so far as appears from*my / our examination of the books.

(C) In *my / our opinion and to the best of *my / our information and according to the explanations
given to *me / us, the said accounts, read with notes thereon, if any, give a true and fair view :-

(i) in the case of the balance sheet, of the state of the affairs of the assessee as at 31st
March, ;and

(ii) in the case of the *profit and loss account / income and expenditure account of the *profit /
loss or *surplus / deficit of the assessee for the year ended on that date.

4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form
No.3CD.











5. In *my/our opinion and to the best of *my / our information and according to explanations given to *me
/ us, the particulars given in the said Form No.3 CD are true and correct subject to following
observations/qualifications, if any:
a.
b.
c.



...................................................
***(Signature and stamp/seal of the signatory)


Place : ______________ Name of the signatory

Date : ______________ Full address .

Notes :
1. *Delete whichever is not applicable.
2. **Mention the total number of branches.
3. ***This report has to be signed by person eligible to sign the report as per the provisions of section
44AB of the Income-tax Act, 1961.
4. The person, who signs this audit report, shall indicate reference of his membership number / certificate
of practice number / authority under which he is entitled to sign this report.









FORM NO. 3CD
[See rule 6 G(2)]

Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961

PART - A

1. Name of the assessee
2. Address


3. Permanent Account Number (PAN)


4. Whether the assessee is liable to pay indirect tax like excise duty, service
tax, sales tax, customs duty,etc. if yes, please furnish the registration
number or any other identification number allotted for the same

5. Status
6. Previous year from..to
7. Assessment year
8. Indicate the relevant clause of section 44AB under which the audit has
been conducted










PART - B

9. (a) If firm or association of persons, indicate names of partners/members
and their profit sharing ratios.

(b) If there is any change in the partners or members or in their profit
sharing ratio since the last date of the preceding year, the particulars of such
change


10. (a) Nature of business or profession (if more than one business or
profession is carried on during the previous year, nature of every
business or profession)

(b) If there is any change in the nature of business or profession, the
particulars of such change.


11. (a) Whether books of account are prescribed under section 44AA, if yes,
list of books so prescribed.

(b) List of books of account maintained and the address at which the

books of accounts are kept.

(In case books of account are maintained in a computer system, mention
the books of account generated by such computer system. If the books of
accounts are not kept at one location, please furnish the addresses of locations
along with the details of books of accounts maintained at each location. )

(c) List of books of account and nature of relevant documents examined.

12. Whether the profit and loss account includes any profits and gains
assessable on presumptive basis, if yes, indicate the amount and the
relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter
XII-G, First Schedule or any other relevant section.)


13.(a) Method of accounting employed in the previous year

(b) Whether there had been any change in the method of accounting
employed vis-a-vis the method employed in the immediately preceding
previous year.

(c) If answer to (b) above is in the affirmative, give details of such change,





and the effect thereof on the profit or loss.



(d) Details of deviation, if any, in the method of accounting employed in the
previous year from accounting standards prescribed under section 145 and the
effect thereof on the profit or loss.

Serial
number
Particulars Increase in
profit
(Rs.)
Decrease in profit
(Rs.)




14. (a) Method of valuation of closing stock employed in the previous year.

(b) In case of deviation from the method of valuation prescribed under
section 145A, and the effect thereof on the profit or loss, please furnish:



Serial
number
Particulars Increase in
profit
(Rs.)
Decrease in profit
(Rs.)

15. Give the following particulars of the capital asset converted into stock-in-
trade: -
(a) Description of capital asset;
(b) Date of acquisition;
(c) Cost of acquisition;
(d) Amount at which the asset is converted into stock-in-trade.


16. Amounts not credited to the profit and loss account, being, -

(a) the items falling within the scope of section 28;

(b) the proforma credits, drawbacks, refund of duty of customs or excise or
service tax, or refund of sales tax or value added tax where such
credits, drawbacks or refunds are admitted as due by the authorities
concerned;

(c) escalation claims accepted during the previous year;

(d) any other item of income;

(e) capital receipt, if any.


17. Where any land or building or both is transferred during the previous year
for a consideration less than value adopted or assessed or assessable by any
authority of a State Government referred to in section 43CA or 50C, please
furnish:

Details of
property
Consideration
received or
accrued
Value adopted or
assessed or
assessable


18.Particulars of depreciation allowable as per the Income-tax Act, 1961 in
respect of each asset or block of assets, as the case may be, in the following
form :-

(a) Description of asset/block of assets.

(b) Rate of depreciation.


(c) Actual cost of written down value, as the case may be.

(d) Additions/deductions during the year with dates; in the case of any
addition of an asset, date put to use; including adjustments on account of

i) Central Value Added Tax credits claimed and allowed under the
Central Excise Rules, 1944, in respect of assets acquired on or after 1
st
March,
1994,

ii) change in rate of exchange of currency, and


iii) subsidy or grant or reimbursement, by whatever name called.

(e) Depreciation allowable.

(f) Written down value at the end of the year









19. Amounts admissible under sections:

Section Amount debited to
profit and loss
account
Amounts admissible as per the provisions
of the Income-tax Act, 1961 and also fulfils
the conditions, if any specified under the


account the conditions, if any specified under the
relevant 14provisions of Income-tax Act,
1961 or Income-tax Rules,1962 or any
other guidelines, circular, etc., issued in this
behalf.
32AC


33AB


33ABA


35(1)(i)


35(1)(ii)


35(1)(iia
)


35(1)(iii)

35(1)(iv)


35(2AA)


35(2AB)


35ABB


35AC


35AD


35CCA


35CCB


35CCC


35CCD


35D


35DD


35DDA


35E



20. (a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as
profits or dividend. [Section 36(1)(ii)]

(b) Details of contributions received from employees for various funds as referred to in section 36(1)(va):
Serial
number
Nature of fund Sum received from
employees
Due
date for
payment
The actual
amount paid
The actual date of payment to the
concerned authorities



21. (a) Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal,
advertisement expenditure etc
Nature Serial number Particulars Amount in Rs.




















Expenditure incurred at clubs being cost for club services and facilities
used.





Expenditure by way of penalty or fine for violation of any law for the time
being force




Expenditure by way of any other penalty or fine not covered above




Expenditure incurred for any purpose which is an offence or which is
prohibited by law




(b) Amounts inadmissible under section 40(a):-

(i) as payment to non-resident referred to in sub-clause (i)

(A) Details of payment on which tax is not deducted:







(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee

(B) Details of payment on which tax has been deducted but has not
been paid during the previous year or in the subsequent year before the
expiry of time prescribed under section 200(1)

(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(V) amount of tax deducted


(ii) as payment referred to in sub-clause (ia)


















(A) Details of payment on which tax is not deducted:

(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee

(B) Details of payment on which tax has been deducted but has not
been
paid on or before the due date specified in sub- section (1) of
section
139.

(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payer

















(V) amount of tax deducted
(VI) amount out of (V) deposited, if any

(iii) under sub-clause (ic) [Wherever applicable]

(iv) under sub-clause (iia)

(v) under sub-clause (iib)

(vi) under sub-clause (iii)

(A) date of payment
(B) amount of payment
(C) name and address of the payee

(vii) under sub-clause (iv)
(viiii) under sub-clause (v)


















(c) Amounts debited to profit and loss account being, interest, salary,
bonus, commission or remuneration inadmissible under section 40(b)/40(ba)
and computation thereof;

(d) Disallowance/deemed income under section 40A(3):

(A) On the basis of the examination of books of account and other relevant
documents/evidence, whether the expenditure covered under section
40A(3) read with rule 6DD were made by account payee cheque drawn on
a bank or account payee bank draft. If not, please furnish the details:

(B) On the basis of the examination of books of account and other relevant
documents/evidence, whether the payment referred to in section 40A(3A)
read with rule 6DD were made by account payee cheque drawn on a bank
or account payee bank draft If not, please furnish the details of amount
deemed to be the profits and gains of business or profession under section
40A(3A);

(e) provision for payment of gratuity not allowable under section
40A(7);








Serial
number
Date of
payme
nt
Nature
of
payme
nt
Amount Name and
Permanent
Account
Number of
the payee,
if available


Serial
number
Date of
payme
nt
Nature
of
payme
nt
Amount Name and
Permanent
Account
Number of
the payee,
if available

(f) any sum paid by the assessee as an employer not allowable under
section 40A(9);

(g) particulars of any liability of a contingent nature;

(h) amount of deduction inadmissible in terms of section 14A in
respect of the expenditure incurred in relation to income which
does not form part of the total income;
(i) amount inadmissible under the proviso to section 36(1)(iii).






22. Amount of interest inadmissible under section 23 of the Micro, Small and
Medium Enterprises Development Act, 2006.


23. Particulars of payments made to persons specified under section
40A(2)(b).


24. Amounts deemed to be profits and gains under section 32AC or 33AB or
33ABA or 33AC.


25. Any amount of profit chargeable to tax under section 41 and
computation thereof.



26. In respect of any sum referred to in clause (a),(b), (c), (d), (e) or (f) of
section 43B, the liability for which:-

(A) pre-existed on the first day of the previous year but was not
allowed in the assessment of any preceding previous year and was

(a) paid during the previous year;

(b) not paid during the previous year;



(B) was incurred in the previous year and was

(a) paid on or before the due date for furnishing the return of
income of
the previous year under section 139(1);


(b) not paid on or before the aforesaid date.

(State whether sales tax, customs duty, excise duty or any other
indirect tax, levy, cess, impost, etc., is passed through the profit and
loss account.)

27. (a) Amount of Central Value Added Tax credits availed of or utilised
during the previous year and its treatment in the profit and loss account and
treatment of outstanding Central Value Added Tax credits in the accounts.


(b) Particulars of income or expenditure of prior period credited or
debited to the profit and loss account.


28. Whether during the previous year the assessee has received any
property, being share of a company not being a company in which the public
are substantially interested, without consideration or for inadequate
consideration as referred to in section 56(2)(viia), if yes, please furnish the
details of the same.


29. Whether during the previous year the assessee received any
consideration for issue of shares which exceeds the fair market value of the
shares as referred to in section 56(2)(viib), if yes, please furnish the details

of the same.

30. Details of any amount borrowed on hundi or any amount due thereon
(including interest on the amount borrowed) repaid, otherwise than through
an account payee cheque. [Section 69D]


31. *(a) Particulars of each loan or deposit in an amount exceeding the
limit specified in section 269SS taken or accepted during the previous year
:-

(i) name, address and Permanent Account Number (if available
with the assessee) of the lender or depositor;

(ii) amount of loan or deposit taken or accepted;

(iii) whether the loan or deposit was squared up during the
previous year;

(iv) maximum amount outstanding in the account at any time during
the previous year;


(v) whether the loan or deposit was taken or accepted otherwise
than by an account payee cheque or an account payee bank draft.

*(These particulars needs not be given in the case of a Government
company, a banking company or a corporation established by a Central,
State or Provincial Act.)

(b) Particulars of each repayment of loan or deposit in an amount
exceeding the limit specified in section 269T made during the
previous year :-

(i) name, address and Permanent Account Number (if available with the
assessee) of the payee;

(ii) amount of the repayment;

(iii) maximum amount outstanding in the account at any time during the
previous year;

(iv) whether the repayment was made otherwise than by account payee
cheque or account payee bank draft.

(c) Whether the taking or accepting loan or deposit, or repayment of the
same were made by account payee cheque drawn on a bank or
account payee bank draft based on the examination of books of
account and other relevant documents
(The particulars (i) to (iv) at (b) and comment at (c) above need not be
given in the case of a repayment of any loan or deposit taken or accepted
from Government, Government company, banking company or a
corporation established by a Central, State or Provincial Act)


(b) Whether a change in shareholding of the company has taken place in the previous year due to which the losses incurred
prior to the previous year cannot be allowed to be carried forward in terms of section 79.

(c) Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year, If yes, please
furnish the details of the same.
32.(a) Details of brought forward loss or depreciation allowance, in the following manner, to the extent available :

Serial
Number

Assessment Year Nature of loss /
allowance (jn
rupees)
Amount as
returned (in
rupees)
Amounts as assessed
(give reference to relevant
order)


Remarks


(d) whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the
previous year, if yes, please furnish details of the same.

(e) In case of a company, please state that whether the company is deemed to be carrying on a speculation business as
referred in explanation to section 73, if yes, please furnish the details of speculation loss if any incurred during the previous
year.


33. Section-wise details of deductions, if any, admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA).

Section under which
deduction is claimed
Amounts admissible as per the provision of the Income-tax Act, 1961 and fulfils the conditions, if any,
specified under the relevant provisions of Income-tax Act, 1961 or Income-tax Rules,1962 or any
other guidelines, circular, etc, issued in this behalf.



34. (a) Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB, if
yes please furnish:
Tax
deductio
n and
Section

Nature
of
payme
Total
amount of
payment
Total
amount on
which tax
Total
amount
Amount
of tax
deducted
Total amount
on which tax
was
Amount
of
Amount of
tax
deducted or
collectio
n
Account
Number
(TAN)
nt

or receipt
of the
nature
specified
in column
(3)
was
required to
be
deducted
or collected
out of (4)

on which tax
was
deducted or
collected
at specified
rate
out of (5)
or
collected
out of (6)

deducted or
collected at
less than
specified rate
out of (7)
tax
deducte
d or
collecte
d
on (8)
collected
not
deposited to
the credit of
the Central
Government
out of (6)
and (8)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

(b)



whether the assessee has furnished the statement of tax deducted or tax collected within the prescribed time. If not, please
furnish the details:
Tax deduction
and collection
Account
Number (TAN)
Type of
Form
Due date
for
furnishing
Date of
furnishing, if
furnished
Whether the statement of tax deducted or collected
contains information about all transactions which are
required to be reported


(c)



whether the assessee is liable to pay interest under section 201(1A) or section 206C(7). If yes, please furnish:
Tax
deduction
and
collection
Account
Number
(TAN)

Amount of interest under section
201(1A)/206C(7) is payable
Amount paid out of column (2) along with date
of payment.


35. (a) In the case of a trading concern, give quantitative details of principal
items of goods traded :

(i) Opening Stock;

(ii) purchases during the previous year;

(iii) sales during the previous year;

(iv) closing stock;

(v) shortage/excess, if any

(b) In the case of a manufacturing concern, give quantitative
details of the principal items of raw materials, finished
products and by-products :

A. Raw Materials :

(i) opening stock;

(ii) purchases during the previous year;

(iii) consumption during the previous year;

(iv) sales during the previous year;

(v) closing stock;

(vi) yield of finished products;

(vii) percentage of yield;

(viii) shortage/excess, if any.

B. Finished products/by- products :

(i) opening stock;

(ii) purchases during the previous year;

(iii) quantity manufactured during the previous year;

(iv) sales during the previous year;

(v) closing stock;

(vi) shortage/excess, if any.

36. In the case of a domestic company, details of tax on distributed profits under section 115-O in the following form :-

(a) total amount of distributed profits;

(b) amount of reduction as referred to in section 115-O(1A)(i);

(c amount of reduction as referred to in section 115-O(1A)(ii);

(d) total tax paid thereon;

(e) dates of payment with amounts.

37. Whether any cost audit was carried out, if yes, give the
details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by
the cost auditor.

38. Whether any audit was conducted under the Central Excise
Act, 1944, if yes, give the details, if any, of disqualification or
disagreement on any matter/item/value/quantity as may be
reported/identified by the auditor.


39. Whether any audit was conducted under section 72A of the
Finance Act,1994 in relation to valuation of taxable services,

Finance Act,1994 in relation to valuation of taxable services,
if yes, give the details, if any, of disqualification or
disagreement on any matter/item/value/quantity as may be
reported/identified by the auditor.


40. Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:

Serial
number
Particulars Previous year Preceding previous
year
1. Total turnover of the assessee
2. Gross profit/turnover
3. Net profit/turnover
4. Stock-in-trade/turnover
5. Material consumed/finished goods
produced


(The details required to be furnished for principal items of goods traded or manufactured or services rendered)

41. Please furnish the details of demand raised or refund issued
during the previous year under any tax laws other than Income-
tax Act, 1961 and Wealth tax Act, 1957 alongwith details of
relevant proceedings.


...................................................
*(Signature and stamp/Seal of the signatory)


Place : ______________ Name of the signatory


Date : ______________ Full address
.
Notes :
1. *This Form has to be signed by the person competent to sign Form No. 3CA or Form No. 3CB, as the case may be.


[Notification No. 33/2014, F.No.133/1/2014-TPL]

(J . Saravanan)
Under Secretary (TPL)
Note: The principal rules were published in the Gazette of India vide number S.O. 969(E), dated the 26
th
March, 1962 and last amended by
number S.O. 1418, dated the 30/05/2014.





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i`--ii :
1. *ii iii i ti :i ii
2. **it i`-ii ~iiii ~ii`ii`ii-i, :s: ii iii ++ii i -iiii i ~ii:ii i`-ii -i t:iii ii i i`i -ii-i iiii ii t:iiii`i tiii

3. iti ;:i .i-i -i ii i`i:ii ~i-iii ii i iti -i ~iiii i`iiii i :iii i`ii iii t, iti :ii iii iii
4. it iiii, ii ;:i :i-iiii i`-ii -i t:iii iii t, ~i-iii :ii :i:iii :iii;ii:iii .i-iii-i-i :iii;:i .iii`iii i .ii`i i`ii
-iiii iii, i`i:ii ~iiii it ;:i i`-ii -i t:iii ii ii tii t
rtt t. stt
[t`-tt-t eu(1)(t) t`t]
tttt tt`tt`-tt-t, 1ae1 tt ttt tt t ttt-t ttt+tt t`ttc
t`-tt-t eu t tt`-tt-t (1) t t (t) -t t`-tt`c ttt-t tt ztt -t

*-i;t-ii ....................................................................... (ii-i, ....................... (-iii, ;:i:i :iii s: -iii, ............ :i .iii tii iiii
............... ii :i-ii-i tii iiii ~iii`i i i iii ~ii tii`i iii;~iii ~ii ii iii ii iii ii t
z. *-i;t-i it .i-iii`ii iii t;ii t i`i iii-i-i ~ii *iii ~ii tii`i iii;~iii ~ii ii iii ............................ i:ii -iiiii ~ii**
.......................................... i:ii iiii~ii -i ii i; iii ii`tii i ~ii-i t
s.(i, *-i;t-i i`i-ii`ii`ii :i.iii;i`--ii`iii;i`i:i ii`iii;~i:iii`iii, ii` ii; ti, i`-ii * iii t;ii t :
(i, -iiii i ~iiii ti t,
(~i, *-i;t-ii :ii :iii iiiiii ~ii :-iiii .ii-i i i`i t, ii *-ii;t-iii :iiii-i iiiiii ~ii i`iii:i i ~ii:ii :i-iiii i
.iiiiii i i`i ~iiiii i
(~ii, *-ii;t-iii ii -i, iti ii ii`tii ii *-i;t-ii ii ii i; iii :i .iiii tiii t, i`iiii`ii i -iiiii ~ii iiii~ii ii i`ii
ii`tii ii i; t
(;, *-ii;t-iii ii -i,*-ii;t-iii :iiii-i iiiiii iii *-ii;t-i i` i :-iiiii i ~ii:ii, iii~ii -i i`ii i i`--iii i, ii`
ii; ti, :iii -ii`i ii iii~ii -i i`i-ii`ii`ii ii :ii ~ii :iti -i -i .iiii i`iii iii t :-
(i) iii-i-i ii ii -i, s: -iii, ............ ii iii i`ii-iii i`iiii`ii i iiiiii-ii ii i:ii`i ii ; ~ii
(ii) *iii ~ii tii`i iii;~iii ~ii ii iii ii ii -i, :i iiii ii :i-ii-i t ii i i`i i`iiii`ii ii *iii;tii`i ii
*~ii`iii;i-ii ii
+. iii ++ii i ~iiii .i:ii i`i iii i i`i ~i-ii`ii i`ii`ii ii ii i`iii .i-i sii -i :iii t
s. *-ii;t-iii ii -i ~ii *-ii;t-iii :iiii-i iiiiii iii *-ii;t-i i` i :-iiiii i ~ii:ii ii .i-i :i. +ii -i i i; i`ii`iiii :ii
~ii :iti t, ii` ii; ti :
i.
i.
i.

............................
**(t:iiiiii i t:iii ~ii :i-i;-iit,

:iii :............... t:iiiiii ii ii-i ...............
iiii : ............... -ii -iii ..............................

i`--ii :
1. *ii iii ii ti :i ii
2. **iiii~ii ii ii :iii iii
3. ***it i`-ii ~iiii ~ii`ii`ii-i, :s: ii iii ++ii i -iiii i ~ii:ii i`-ii -i t:iii ii i i`i -ii-i iiii ii t:iiii`i
tiii
4. it iiii, ii ;:i :i-iiii i`-ii -i t:iii iii t, ~i-iii :ii :i:iii :iii;ii:iii .i-iii-i-i :iii;:i .iii`iii i .ii`i i`ii
-iiii iii, i`i:ii ~iiii it ;:i i`-ii -i t:iii ii ii tii t
rtt stt
[i`ii-i s(z, i`i]
tttt tt`tt`-tt-t, 1ae1 tt ttt tt t ttt-t t`tt`zttctt, tt ttt`+t-t r, tt t`ttt
ttt - t
:. i`iiii`ii ii ii-i
z. -iii
s. :iiii iii :iii (:ii.i.:i.,
+. iii i`iiii`ii ~i.iii i i:i -iiii, :iii i, i`iii i, :ii-iiii ~iii` i :iii ii iii t, ii` ti ii :ii i`i ~iiii`i
i`i:iii :iiii ii ~ii -itiii :iii
s. .iii:ii`i
s. -iiii :i.......... ii ...........
z. i`iiii ii
s. iii ++ii i :i:iii i, i`i:ii ~iiii iii :i-iiii i`iii iii t, -iiii i
.(i, ii` ii; -i-i ~iiii iiiiii ii :ii-i t ii iiiiii;:i:ii i ii-i ~ii iii -i ii ~ii ii ~ii-iii -iiii i
(i, ii` i`-ii ii ii ~ii`i-i iiii :i iiiiii -i ii :i:ii -i ii iii -i ii ~ii i ~ii-iii -i ii; -ii`iii t~ii t ii :i -ii`iii ii
i`ii`iiii
:c.(i, iiii ii ii`i ii .iii`i (ii` -iiii i iii i :i ~ii`ii iiii ii ii`i iii; i; t ii .iii iiii ii ii`i ii .iii`i,
(i, ii` iiii ii ii`i ii .iii`i -i ii; -ii`iii t~ii t ii :i -ii` iii ii i`ii`ii ii
::.(i, iii iiiii`tii ii iii ++ii i ~iiii i`ii`ti i`iii iii t, ii` ti ii ;:i .iii i`ii`ti ii i; ii`tii ii :iii
(i, ii i; iii ii`tii ii :iii ~ii -iii, i`i:i -i iii ii`tii ii ii iiii t
(iiiii`tii i-i .iiiii -i i iii ii ii -i, :ii i-i .iiiii ii :ii`ii iiiii`tii ii ii i ii` iii ii`tii ii i
:iii -i iti ii iii t ii i-iii .iii ~ii:iii -i ii i; iii ii`tii i iii i :iii .iii ~ii:iii i -ii ,
(i, -iiii i`i i iiiii`tii ii :iii ~ii :i:iii :iiiii ii .iii`i
:z. iii iii ~ii tii`i iii -i ~ii-iii i ~iiii -i i`iiii i`iti iiii ~ii ~ii`iiiii ii :ii--ii`ii i`iii iii t, ii` ti ii iii ii`i ~ii
:i:iii iii (++ii, ++i, ++ii, ++i ++ii, ++iii, ++iii, ~iiii :z- ii -itii ~ii:iii ii ii; ~ii :i:iii iii, -iiii i
:s.(i, -ii ii -i ~i-iii; i; iii -ii`i
(i, iii ~i-iii; i; iii -ii`i -i -ii ii i ii -iiiii ii -i ~i-iii; i; iii -ii`i ii iiii -i ii; -ii`iii i`iii iii t
(i, ii` -i (i, ii i ti -i t ii :i -ii`iii i ii ~ii :ii iii ii tii`i -i -i .iiii ii ii ii i
i-i :i. i`ii`iiii iii -i ii`
(-i -i,
iii -i i-ii
(-i -i,


(i, ii` -iiii -i ~i-iii; i; ii -ii`i -i, iii :+s i ~iiii i`ii`ti -iiii :i ii` ii; i`iiii t ii :ii ii ~ii :ii iii ii tii`i -i
-i .iiii ii ii ii i
:+.(i, -ii ii -i ~ii`i-i :ii ii -iiiii ii i i`i ~i-iii; i; -ii`i
(i, iii :+si i ~iiii i`ii`ti -iiiii ii -ii`i :i i`iiii ii ii -i, :ii ii ~ii :ii iii ii tii`i -i -i .iiii ii ii i-ii ii
i :
i-i :i. i`ii`iiii iii -i ii`
(-i -i,
iii -i i-ii
(-i -i,


:s. ii-ii :ii -i :i-ii`iiii -iii ~iii:i ii i`i-ii`ii`ii i`ii`iiii ii`i :-
(i, -iii ~iii:i ii iii ;
(i, ~iii ii iiii ;
(i, ~iii ii iiii ;
(i, it ii`i, i`i:i -i ~iii:i ii-ii :ii -i :i-ii`iiii ii i; t
:s. iii ~ii tii`i iii -i i-ii iti ii i; ii`iii, ii
(i, iii zs ii -ii`i`i i ~iiii ~iii iiii -i t ;
(i, .ii-ii-ii ii`, ii-i:ii, :ii-iiii .iii ii -iiii .iii ii :iii i ii i`iii ii .iii ii -iiiiii i t, iti :iii`ii
.iii`iiii ii :i ii`, ii-i:ii ii .ii`iiii ii iii i -i -i :iiii i`iii iiii t ;
(i, -ii ii i iii :iiii i`i i i.iii i ii t ;
(i, ~iii ii ii; ~ii -i t ;
(, -iii :ii t, ii` ii; ti
:z. itiiii ++ii ii iii sci -i i`ii i`i:ii ii :iii i i`i:ii .iii`iii ii :iiii i`i i ii i`iiii`i ii i`iiii iii i`i:ii -ii
:i i-i i i`i:ii .ii`ii i i`i -iiiii ii i iii ii; ii`-i ii iii ii iii ~iii`i i`i i t :
:i-ii`i i ii .ii-i ii ii .ii`i-ii :iiii ii i`iiii`i ii
i`iiii iii -ii


:s. iiii:ii`i, .iii ~iii:i ii ~iii:iii i :i-it ii iiii ~iiii ~ii`ii`ii-i, :s: i ~ii:ii ~iiii ~iiiii ii i`i-ii`ii`ii -i -i i`ii`iiii
:-
(i, ~iii:i;~iii:iii i :i-it ii iii
(i, ~iiiii ii
(i, iiii:ii`i, ii:ii`ii iiii ii ~iii`ii`ii -ii
(i, ii i iii ~iii:iii -i ii`;i-ii, iiiii :ii`ti, i`i:ii ~iii:i ii ii` ii ii -i, :iii :ii -iiii ~iii ii ii iiii, i`i:ii
~iiii i`i-ii`ii`ii i -i :i-iiiiii ii t
(i) : -iii, :+ ii ii :ii -iiii ~iiii ~iii:iii ii iiii isii -iiii i`ii-i, :++ i ~iiii iii i`i i ~ii
~iiiii i`i i isii -iiiiii i .iii,
(ii) -isi i`ii`i-ii ii -i -ii`iii, ~ii
(iii) -ii`ii ii ~iiii ii .ii`i-iii, i`i:i i`i:ii ii-i :i ii iii ti
(, ~iiii ~iiiii
(i, ii i ~ii -i ~iii`ii`ii -ii
:. iii i ~iiii ~iiii i-i
iii iii ~ii tii`i iii -i
i-ii ii i; i-i
~iiii ~ii`ii`ii-i, :s: i -iiii i ~ii:ii ~ii
~iiii ~ii`ii`ii-i, :s: ii ~iiii i`ii-i, :sz
ii ;:i i`ii`-ii iii i`i i ii; ~ii -iiii`ii,
-ii`-i-i i :i:iii -iiii i ~iiii ii; i`ii`ii
ii, ii` ii; ti, ii ii -ii ii iiii ~iiii
i-i
szii
ssii
ssiii
ss(:,(i,

ss(:,(ii,

ss(:,(iii,

ss(:,(iii,

ss(:,(iv,

ss(zii,
ss(zii,
ssiii
ssii
ssii
ssiii
ssiii
ssiii
ssiii
ssi
ssii
ssiii
ss

zc.(i, i`i:ii i-iiii ii i i; :iii~ii i i`i iii:i ii i-iiii i -i -i :iii ii i; ii; ii`i, iti :ii ii`i :i ~iiii, iiii ii iiiiii
i -i -i i ii [iii ss(:,(ii,]
(i, iii ss(:,(-ii, -i i`ii -i -i i`ii`ii i`ii`iii i i`i i-iiii :i .ii-i ~ii`iii i ii :
i-i :i. i`ii`i ii
.iii`i
i-iiii`ii :i
.ii-i ii`i
:iii i i`i
i iiii
ii:ii`ii
i-i ii
:iii
:iii`ii
.iii`iiii`ii
ii :iii ii
ii:ii`ii
iiii

z:.(i, i-iii -iii, iiiiii ii i`iii-ii, ii ~iii` ii .iii`i i iii ~ii tii`i iii i ii-i i iii ii ii`i :
.iii`i i-i :iiii i`ii`iiii i-i -i
-i
-iii ii






iiiiii ii




i`i:ii :-iii`ii, i`iii`iii, -ii:iii, -i--ii ii
i`i:ii iiiii`ii i ii .iiii`ii :i ti
i`i:ii -i i`iii-ii ii




i`i:ii iii -i .iii -ii:i ii ii i -i -i
ii ii




i`i:ii iii -i -iiii ii i; iii :iii~ii ~ii
:ii`iii~ii ii iiii -i ii ii




i:i-ii .iii i`i:ii i`ii` i i iii i i`i
iii:i ii i-iii i -i -i ii




-iiii i ~iiii i ~iii iiii ii; ~ii
iii:i ii i-iii i -i -i ii




i`i:ii ~ii .iiiii i i`i, ii ii; ~i-iii t
i`i:i i`ii`i ii .ii`ii`i i`iii iii t, ii
ii; ii


(i, iii +ci i ~iiii ~iiiii i-i :-
(i, -ii (i, -i i`ii ~ii`iii:ii ii :iii
(~i, :iii i ii, i`i:i -i i iiii iti ii i; t :
(I) :iii ii iiii
(II) :iii ii i-i
(III) :iii ii .iii`i
(IV) -iii iii ii ii-i ~ii -iii
(~ii, :iii i ii, i`i:i -i i iiii ii i; t, i`ii -ii ii i iii ii iii zcc(:, i ~iiii i`ii`ti :i-ii ii :i-iii-i :i -iti
-iiiiiii ii -i :ii iti i`iii iii t
(I) :iii ii iiii
(II) :iii ii i-i
(III) :iii ii .iii`i
(IV) -iii iii ii ii-i ~ii -iii
(V) i iiii ii i-i
(ii, -ii (ii, -i i`ii :iii
(~i, :iii i ii, i`i:i -i i iiii iti ii i; t :
(I) :iii ii iiii
(II) :iii ii i-i
(III) :iii ii .iii`i
(IV) -iii iii ii ii-i ~ii -iii
(~ii, :iii i ii, i`i:i -i i iiii ii i; t, i`ii iii :s ii -iiii (:, -i i`ii`ii iiii ii ii :ii -iti :ii iti i`iii
iii t
(I) :iii ii iiii
(II) :iii ii i-i
(III) :iii ii .iii`i
(IV) :iiiiii ii ii-i ~ii -iii
(V) i iiii ii i-i
(VI) (v, i-ii ii i; i-i:i ~ii`ii, ii` ii; ti
(iii, -ii (ii, i ~iiii (iti iti iii ti,
(iv, -ii (iii, i ~iiii
(v, -ii (iii, i ~iiii
(vi,-ii (iii, i ~iiii
(i, :iii ii iiii
(i, :iii ii i-i
(i, -iii iii ii ii-i ~ii -iii
(vii,-ii (iv, i ~iiii
(viii,-ii (v, i ~iiii
(i, iii ~ii tii`i iii -i iii, iii, iii:i, i-iiii ii iii +ci;+cii i ~iiii ~iiiii -iii`~ii`-ii ii i-i ~ii iii :iiiii ;
(i, iii +ci(s, i ~iiii ~iiiiii;:i-iii i; ~iii :
(~i, iii ii`tii ~ii ~ii :i:iii :iiiii;:iiii ii -iiii i ~iiii -i iii i`ii-i sii i :iii -ii`i iii +ci(s, i ~iiii ~iii iii ii
i`i:ii ii ii iiii -i i` ii ii iii i` ii i-i ii i`i i t, ii` iti, i-iii ii ;
i-i :iiii :iii ii iiii :iii ii .iii`i i-i -iii iii ii
ii-i ~ii :iiii
iiii :iii, ii`
-iii t

(~ii, iii ii`tii ~ii ~ii :i:iii :iiiii;:iiii ii -iiii i ~iiii -i iii i`ii-i sii i :iii -ii`i iii +ci(s, -i i`ii :iii i`i:ii ii
ii iiii -i i` ii ii iii i` ii i-i ii i`i i t, ii` iti, iii +ci(si, i ~iiii iii ~ii ii-ii ii ii`i -i ~ii`iiii :i-iii i;
i-i i ii ;
i-i :iiii :iii ii iiii :iii ii .iii`i i-i -iii iii ii
ii-i ~ii :iiii
iiii :iii, ii`
-iii t

(, iii +ci(z, i ~iiii ~iiiii iti i`i i -iiii i i`i -iii ;
(i, iii +ci(, i ~iiii i`iiii`ii ii i`iiiii i -i -i :ii ii; ii`i ;
(, i`i:ii ~iiii:-ii .iii`i i i`i:ii ii`ii ii i`ii`ii ii ;
(i, ~iii i :iii -i, ii ii ~iii i iii i -i -i iti t, ii ii i :iii -i, iii :+i i i`iiii -i ~iiiii iiii ii i-i ;
(i, iii ss(:,(iii, i -iii i ~iiii ~iiiiii i-i
zz. :i-i, ii ~ii -ii-i i-i i`iii:i ~ii`ii`ii-i, zccs ii iii zs i ~iiii ~iiii iii ii i-i
zs. iii +ci(z,(i, i ~iiii i`ii`ii iiiiii ii i`i i :iiii ii i`ii`iiii
z+. iii szii ii ssii ii ssiii ii ssii i ~iiii :i-ii i iiii ~ii ~ii`iiiii ii i-i
zs. iii +: i ~iiii i :i .iiii iii ii ii; ii`i ~ii :iii :iiiii
zs. iii +si i i (i,, (i,, (i,, (i,, (, ii (i, -i i`ii i`i:ii :ii ii`i ii iiii, i`i:ii i`i ii`ii :-
(~i, -ii ii i .ii-i i`i ii -ii i`ii-iii ii, -ii i`i:ii -iiiii -ii ii i i`iiii -i ~iiiii iti i`iii iii ii ~ii
(i, -ii ii i iii :ii i`iii iii ii ;
(i, -ii ii i iii :ii iti i`iii iii ii ;
(~ii, -ii ii -i -iii t~ii ii ~ii
(i, iii :s(:, i ~iiii -ii ii ii ~iii ii i`iiii .i:ii i`i iii i i`i i`iii iiii ii ii :i:i -ii :ii i`iii iii ii ;
(i, -iiii iiii ii ii :i:i -ii :ii iti i`iii iii ii
(iii i`i iii i`iiii, :ii-iiii, -iiii, ii i`i:ii ~ii ~i.iii i, iii, -ii, iii, ~iii` ii iii ~ii tii`i iii -i
:ii--ii`ii i`iii iii t ,
zz.(i, i isii -iiiiii i .iiii ii ii`i i`iiii -ii ii -i -iiii iii iii ii ii -iiii i`iii iii ii ~ii :i ii`i ii iii ~ii tii`i
ii -i i`i:i -i -i :ii--ii`ii i`iii iii ii ~ii iiiii isii -iiiiii i .iiii ii iiiii ii ii -i i`i:i -i -i :ii--ii`ii i`iii iii ii
(i, iii ~ii tii`i iii -i i-ii ii i; ii ii-i iii i; -ii ~iii`i ii ~iiii ii ii ii i`ii`iiii
zs. iii i`iiii`ii i -ii ii i iii i`i:ii i-iii i iii i -i -i, ii i`i:ii i-iii ii iti t, ii; :i-ii`i, i`i:i-i -iiii ii :iii iii
ss(z,(viii, -i i`ii i`iii i`i:ii .ii`i-ii i ii ~i-iii-i .ii`i-ii i .ii-i i`iii t, ii` ti, i-iii :ii ii
z. iii i`iiii`ii i -ii ii i iii, iii i iii ii i i`i, i`i:iii iii ss(z,(viii, -i i`ii -i -i iii ii ii:ii`ii iiii -ii
~ii`ii t, ii; .ii`i-ii .ii-i i`iii t, ii` ti, i-iii :ii ii
sc. ti -i ii ii i; i`i:ii ii`i i ii :i -i iii :ii i`i:ii ii`i (i`i:ii ~iiii ii ii i; ii`i -i iii ii t, i ii, i`i:i i`i:ii
-iii iii i iii -i i ii i -iii-i :i ~iiii .ii`i:iii i`iii iii ii (iii si,
s:.(i, -ii ii i iii i`i i ii :iiii :i .iii -i.i ii i`ii-i ii i`ii`iiii, i`i:iii i-i iii zsii -i i`ii`ii :ii-ii :i ~ii`ii t :-
(i) -i.iiii ii i`ii-iiii ii ii-i, -iii ~ii :iiii iiii :iiii (ii` i`iiii`ii i -ii:i -iii t, ;
(ii) i`i i -i.i ii :iiii i`i i i`ii-i ii ii`i ;
(iii) iii -ii ii i iii -i.i ii i`ii-i iiii i i`ii iii ii ;
(iv) -ii ii i iii i`i:ii ii :i-ii iii -i iiiii ~ii`iii-i ii`i ;
(v) iii -i.i ii i`ii-i ii i`i:ii -iii iii i iii -i i ii ii -iii iii i iii -i i ii i-i :i ~iiii -i -i i`iii ii :iiii
i`iii iii ii
(i`i:ii :iiii i-iii, iiiii i-iii ii i`i:ii isii, ii ii .iiiii ~ii`ii`ii-i ii :iii`-ii i`i:ii i`ii-i ii ii -i ;i i`ii`iiii ii i`
iii ii ~iiiiiii iti t ,
(i, -ii ii i iii i`i:ii -i.i iii`ii-i i :i .iii .ii`i:iii ii i`ii`iiii, i`i:iii ii`i iii zsi -i i`ii`ii :ii-ii :i ~ii`ii t :-
(i) ~iiiii ii ii-i, -iii ~ii :iiii iiii :iiii (ii` i`iiii`ii i -ii:i -iii t, ;
(ii) .ii`i:iii ii ii`i ;
(iii) -ii ii i iii i`i:ii ii :i-ii iii -i iiiii ~ii`iii-i ii`i ;
(iv) iii.ii`i:iii, i`i:ii -iii iii i iii -i i ii ii -iii iii i iii -i i ii i-i :i ~iiii -i -i i`iii iii ii
(i, iii iii ii`tii ~ii ~ii :iiiii ii -iiii i ~iiii -i iii -i i ii ii -iii iii i iii -i i ii i-i i -iii-i :i -i.i ii
i-iiii`i ii ii :iiii ii ~iiii :iii .ii`i:iii ii i ii -i .i-iii-i-i ~ii`i.ii-i i`iii iii t
(i`i:ii isii, ii ii .iiiii ~ii`ii`ii-i ii :iii`-ii :iiii i-iii, iiiii i-iii ii i`i:ii i`ii-i :i i`i i i`i:ii -i.i ii i-iiii`i i .ii`i:iii
i -ii-ii -i -iiii (i, -i i`ii`iiii (i, :i (iv, ~ii (i, -i iiii`--iii i`i iii ii ~iiiiiii iti t ,
sz.(i, i`i-ii`ii`ii ii`i -i ~iiiii tii`i ii ~iiiii -iii i ii -iii :ii-ii ii :
i-i :iiii i`iiii ii tii`i;-iii ii
.iii`i (-i
-i,
ii-i:i ii i;
ii`i (-i
-i,
i`iiii`i ii
i; ii`i
(:i:iii
~iii i`ii
i,
i`--ii`iii

(i, iii i-iii ii iiii`i -i -iiii -i ii; -ii`iii t~ii t i`i:ii iii -iiii i -ii -iii tii`iii ii iii z i i`iiiii i ~ii:ii ~iii`ii
i`iii iiii ~iiiii iti i`iii ii :iiii t
(i, -ii ii i iii i`iiii`ii ii iii zs -i i`ii i`i:ii :iiiii :i ii tii`i t; t, ii` ti, i-iii :ii ii
(i, -ii ii i iii i`iiii`ii ii i`i:ii i`ii`ii iiii i :iii -i iii zsi -i i`ii i`i:ii :iiiii :i ii tii`i t; t, ii` ti, i-iii
:ii ii
(, i`i:ii i-iii ii ii -i i-iii ~ii`iii`ii i i` i iii i-iii iii zs i :-iiii -i i`ii -i -i i`i:ii :iiiii iiiii ii iiii i-iii
:i-iii iiii t, ii` ti, i-iii -ii ii i iii -iii :iiiii ii, ii` ii; ti, i ii
ss. ~iiii si ii ~iiii s (iii :ci, iii :cii, i ~iiii ~iiii iii`iii, ii` ii; ti, i iiiii ii :
it iii, i`i:ii
~iiii iiii ii
iii i`iii iii t
~iiii ~ii`ii`ii-i, :s: i -iii i ~ii:ii ~iiii i-i ~ii ~iiii
~ii`ii`ii-i, :s: ii ~iiii i`ii-i, :sz i :i:iii -iiii i ~iiii
i`ii`ii iii ii -ii iii t ii ;:i i`ii`-ii iii i`i i ii; ~ii
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