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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-91, 19 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §£§ã§Ö§Þ, §Ü§ä§à §Ô§à§Ó§à§â§Ú§ä ?§Õ§Ñ? §ï§ä§Ú§Þ §Ý§Ö§ä§à§Þ, §á§à§ã§Ý§Ö §ã§Ó§Ñ§Õ§î§Ò§í §ã§Ý§Ö§Õ§å§Ö§ä §á§â§à§Ñ§ß§Ñ§Ý§Ú§Ù§Ú§â§à§Ó§Ñ§ä§î §ß§Ö§ã§Ü§à§Ý§î§Ü§à §Ó§à§á§â§à§ã§à§Ó, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ö§Þ. §¢§à§Ý§î§ê§Ú§Ö §á§Ö§â§Ö§Þ§Ö§ß§í §Ó §Ø§Ú§Ù§ß§Ú, §Ó §ä§à§Þ §é§Ú§ã§Ý§Ö §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Ö §ã§Ö§Þ§Ö§Û§ß§à§Ô§à §á§à§Ý§à§Ø§Ö§ß§Ú§ñ, §é§Ñ§ã§ä§à §Ú§Þ§Ö§ð§ä §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§à§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§ñ. §£§à§ä §ß§Ö§ã§Ü§à§Ý§î§Ü§à §Þ§à§Þ§Ö§ß§ä§à§Ó, §à §Ü§à§ä§à§â§í§ç §ã§Ý§Ö§Õ§å§Ö§ä §Ù§Ñ§Õ§å§Þ§Ñ§ä§î§ã§ñ §á§Ñ§â§Ñ§Þ §á§à§ã§Ý§Ö §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§ñ §Ò§â§Ñ§é§ß§à§Ô§à §ã§à§ð§Ù§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-31, 9 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §±§â§à§Ô§â§Ñ§Þ§Þ§Ñ IRS Free File §á§à§Þ§à§Ô§Ñ§Ö§ä §Þ§Ú§Ý§Ý§Ú§à§ß§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ö§Ø§Ö§Ô§à§Õ§ß§à §á§à§Õ§Ñ§Ó§Ñ§ä§î §ã§Ó§à§Ú §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Ö §Ú §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à. §£ §ä§à §Ó§â§Ö§Þ§ñ §Ü§Ñ§Ü §Þ§ß§à§Ô§Ú§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §å§Ø§Ö §á§à§Ý§î§Ù§å§ð§ä§ã§ñ §ï§ä§Ú§Þ §á§â§à§Ô§â§Ñ§Þ§Þ§ß§í§Þ §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö§Þ §Õ§Ý§ñ §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §ß§Ñ§Ý§à§Ô§à§Ó, §Õ§â§å§Ô§Ú§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §ß§Ö §Ù§ß§Ñ§ä§î, §é§ä§à §à§ß§Ú §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î IRS Free File §Ú§Ý§Ú §é§ä§à §ï§ä§å §á§â§à§Ô§â§Ñ§Þ§Þ§å §Þ§à§Ø§ß§à §á§â§Ú§Þ§Ö§ß§ñ§ä§î §Õ§Ý§ñ §ã§Ý§à§Ø§ß§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û.

IR-2023-44, 9 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §³ §á§â§Ú§Ò§Ý§Ú§Ø§Ö§ß§Ú§Ö§Þ §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§Ô§à §ã§â§à§Ü§Ñ §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó IRS §ß§Ñ§á§à§Þ§ß§Ú§Ý§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §é§ä§à §à§ß§Ú §Þ§à§Ô§å§ä §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §ê§ä§â§Ñ§æ§à§Ó §Ù§Ñ §ß§Ö§ã§Ó§à§Ö§Ó§â§Ö§Þ§Ö§ß§ß§å§ð §á§à§Õ§Ñ§é§å §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ú §á§â§à§è§Ö§ß§ä§à§Ó, §á§à§Õ§Ñ§Ó §ã§Ó§à§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ú §Ó§ã§Ö §á§â§Ú§é§Ú§ä§Ñ§ð§ë§Ú§Ö§ã§ñ §á§Ý§Ñ§ä§Ö§Ø§Ú §Õ§à 18 §Ñ§á§â§Ö§Ý§ñ. §¥§Ý§ñ §ß§å§Ø§Õ§Ñ§ð§ë§Ú§ç§ã§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §Ü§à§ä§à§â§í§Ö §ß§Ö §Ó §ã§à§ã§ä§à§ñ§ß§Ú§Ú §Ù§Ñ§á§Ý§Ñ§ä§Ú§ä§î §ß§Ñ§Ý§à§Ô§Ú §Ü §å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§ß§à§Þ§å §ã§â§à§Ü§å, IRS §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §ß§Ö§ã§Ü§à§Ý§î§Ü§à §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §Ó§Ñ§â§Ú§Ñ§ß§ä§à§Ó §á§à§Þ§à§ë§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS (§¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡) 2023-32, 13 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §£§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Õ§à§Ý§Ø§ß§í §Ù§ß§Ñ§ä§î §à §ã§Ó§à§Ú§ç §á§â§Ñ§Ó§Ñ§ç, §à§ã§à§Ò§Ö§ß§ß§à §Ü§à§Ô§Õ§Ñ §à§ß§Ú §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§å§ð§ä §ã IRS §á§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §Ó§à§á§â§à§ã§å. §³§à§ä§â§å§Õ§ß§Ú§Ü§Ú IRS §ä§Ñ§Ü§Ø§Ö §Õ§à§Ý§Ø§ß§í §Ò§í§ä§î §Ù§ß§Ñ§Ü§à§Þ§í §ã§à §Ù§ß§Ñ§ß§Ú§Ö§Þ, §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö§Þ §Ú §Ù§Ñ§ë§Ú§ä§à§Û §á§â§Ñ§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §£ §¢§Ú§Ý§Ý§Ö §à §á§â§Ñ§Ó§Ñ§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §á§Ö§â§Ö§é§Ú§ã§Ý§Ö§ß§í §Ú §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§í 10 §æ§å§ß§Õ§Ñ§Þ§Ö§ß§ä§Ñ§Ý§î§ß§í§ç §á§â§Ñ§Ó §Ü§Ñ§Ø§Õ§à§Ô§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ. §£ §ï§ä§à§ä §ã§á§Ú§ã§à§Ü §Ó§ç§à§Õ§Ú§ä §á§â§Ñ§Ó§à §ß§Ñ §Ü§Ñ§é§Ö§ã§ä§Ó§Ö§ß§ß§à§Ö §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ö.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡(IRS) 2023-36, 21 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §¤§â§Ñ§Ø§Õ§Ñ§ß§Ö §Ú §Ú§ß§à§ã§ä§â§Ñ§ß§è§í-§â§Ö§Ù§Ú§Õ§Ö§ß§ä§í §³§º§¡, §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ú§Ö §Ù§Ñ §â§å§Ò§Ö§Ø§à§Þ, §Õ§à§Ý§Ø§ß§í §Ù§ß§Ñ§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ. §ª§ç §Õ§à§ç§à§Õ§í §á§à §Ó§ã§Ö§Þ§å §Þ§Ú§â§å - §Ó§Ü§Ý§ð§é§Ñ§ñ §Ù§Ñ§â§Ñ§Ò§à§ä§ß§å§ð §á§Ý§Ñ§ä§å, §ß§Ö§Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Ö §Õ§à§ç§à§Õ§í §Ú §é§Ñ§Ö§Ó§í§Ö - §à§Ò§Ý§Ñ§Ô§Ñ§ð§ä§ã§ñ §á§à§Õ§à§ç§à§Õ§ß§í§Þ §ß§Ñ§Ý§à§Ô§à§Þ §³§º§¡, §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §ä§à§Ô§à, §Ô§Õ§Ö §à§ß§Ú §á§â§à§Ø§Ú§Ó§Ñ§ð§ä §Ú§Ý§Ú §Ô§Õ§Ö §á§à§Ý§å§é§Ñ§ð§ä §Õ§à§ç§à§Õ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2024-18, 20 §Þ§Ñ§â§ä§Ñ 2024 §Ô. ¡ª §¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §á§â§Ñ§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §à§á§â§Ö§Õ§Ö§Ý§ñ§Ö§ä 10 §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó §Ü§Ñ§Ø§Õ§à§Ô§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ. §°§Õ§ß§à §Ú§Ù §ï§ä§Ú§ç §á§â§Ñ§Ó ¨C §á§â§Ñ§Ó§à §ß§Ñ §Ü§Ñ§é§Ö§ã§ä§Ó§Ö§ß§ß§à§Ö §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ö. §¥§Ñ§Ó§Ñ§Û§ä§Ö §á§à§Õ§â§à§Ò§ß§Ö§Ö §â§Ñ§ã§ã§Þ§à§ä§â§Ú§Þ §á§â§Ñ§Ó§à §ß§Ñ §Ü§Ñ§é§Ö§ã§ä§Ó§Ö§ß§ß§à§Ö §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ö §Ú §ä§à, §é§ä§à §à§ß§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2024-25, 1 §Ñ§á§â§Ö§Ý§ñ 2024 §Ô. ¡ª §±§à§ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ §ã§Ó§Ö§ä §â§Ö§Ò§Ö§ß§Ü§Ñ §Þ§à§Ø§Ö§ä §á§â§Ú§Ó§Ö§ã§ä§Ú §Ü §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§ð §ã§Ú§ä§å§Ñ§è§Ú§Ú §ã §ß§Ñ§Ý§à§Ô§Ñ§Þ§Ú §Ú §Ó§à§Ù§ß§Ú§Ü§ß§à§Ó§Ö§ß§Ú§ð §ß§à§Ó§í§ç §Ý§î§Ô§à§ä. §¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§à§ã§Ý§Ñ§Ò§Ý§Ö§ß§Ú§ñ §Ó §ã§Ó§ñ§Ù§Ú §ã §â§à§Õ§Ú§ä§Ö§Ý§î§ã§Ü§Ú§Þ§Ú §â§Ñ§ã§ç§à§Õ§Ñ§Þ§Ú §Þ§à§Ô§å§ä §á§â§Ú§Ó§Ö§ã§ä§Ú §Ü §ã§ß§Ú§Ø§Ö§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú §Ú §å§Ó§Ö§Ý§Ú§é§Ö§ß§Ú§ð §ã§å§Þ§Þ§í §Ó§à§Ù§Ó§â§Ñ§ä§Ñ. §£§à§ä §ß§Ö§ã§Ü§à§Ý§î§Ü§à §Ü§Ý§ð§é§Ö§Ó§í§ç §Þ§à§Þ§Ö§ß§ä§à§Ó, §Ü§à§ä§à§â§í§Ö §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §Ù§ß§Ñ§ä§î §Þ§à§Ý§à§Õ§í§Þ §â§à§Õ§Ú§ä§Ö§Ý§ñ§Þ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2024-26, 2 §Ñ§á§â§Ö§Ý§ñ 2024 §Ô§à§Õ§Ñ ¡ª §ï§ä§à §Ò§Ö§Ù§Ó§à§Ù§Ó§â§Ñ§ä§ß§í§Û §Ù§Ñ§é§Ö§ä §Ó §â§Ñ§Ù§Þ§Ö§â§Ö 500 §Õ§à§Ý§Ý§Ñ§â§à§Ó §³§º§¡, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§í§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §Ú§Þ§Ö§ð§ë§Ú§Þ §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ö§Ó, §ß§à §ß§Ö §Ú§Þ§Ö§ð§ë§Ú§Þ §á§â§Ñ§Ó§à §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §Ó§à§ã§ä§â§Ö§Ò§à§Ó§Ñ§ä§î §Õ§Ñ§ß§ß§í§Û §Ù§Ñ§é§Ö§ä §Ó §Õ§à§á§à§Ý§ß§Ö§ß§Ú§Ö §Ü §Ù§Ñ§é§Ö§ä§å §Ù§Ñ §â§Ñ§ã§ç§à§Õ§í §á§à §å§ç§à§Õ§å §Ù§Ñ §Õ§Ö§ä§î§Þ§Ú §Ú §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ñ§Þ§Ú §Ú §Ù§Ñ§é§Ö§ä§å §Ù§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-120, 6 §ß§à§ñ§Ò§â§ñ 2023 §Ô. - §³§Ö§â§ä§Ú§æ§Ú§è§Ú§â§à§Ó§Ñ§ß§ß§í§Ö IRS §Ó§à§Ý§à§ß§ä§Ö§â§í - §ß§Ö§Ó§à§ã§á§Ö§ä§í§Ö §Ô§Ö§â§à§Ú §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û. §¬§Ñ§Ø§Õ§í§Û §Ô§à§Õ §à§ß§Ú §á§â§Ú§ç§à§Õ§ñ§ä §ß§Ñ §á§à§Þ§à§ë§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §é§ä§à§Ò§í §ä§Ö §å§ã§á§Ö§ê§ß§à §á§à§Õ§Ñ§Ý§Ú §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú. §¬§Ñ§Ø§Õ§í§Û, §Ü§ä§à §ç§à§é§Ö§ä §Ú§Ù§Þ§Ö§ß§Ú§ä§î §Ø§Ú§Ù§ß§î §ã§Ó§à§Ö§Ô§à §ã§à§à§Ò§ë§Ö§ã§ä§Ó§Ñ §Ü §Ý§å§é§ê§Ö§Þ§å, §å§Ù§ß§Ñ§ä§î §à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó §Ú §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ä§î §Ü§â§Ö§Õ§Ú§ä§í §ß§Ö§á§â§Ö§â§í§Ó§ß§à§Ô§à §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ñ, §Õ§à§Ý§Ø§Ö§ß §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ä§î §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §å§é§Ñ§ã§ä§Ú§ñ §Ó §Ó§à§Ý§à§ß§ä§Ö§â§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-127, 14 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2023 §Ô. ¡ª §±§à §Þ§Ö§â§Ö §ä§à§Ô§à §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ô§à§ä§à§Ó§ñ§ä§ã§ñ §Ü §ã§Ö§Ù§à§ß§å §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §Ó§Ñ§Ø§ß§à, §é§ä§à§Ò§í §à§ß§Ú §Ó§í§Ò§Ú§â§Ñ§Ý§Ú §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Ó §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §à§Ò§Ý§Ñ§Õ§Ñ§ð§ë§Ú§ç §ß§Ñ§Ó§í§Ü§Ñ§Þ§Ú, §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö§Þ §Ú §à§á§í§ä§à§Þ §Õ§Ý§ñ §á§â§Ñ§Ó§Ú§Ý§î§ß§à§Û §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §æ§à§â§Þ. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ó §Ü§à§ß§Ö§é§ß§à§Þ §Ú§ä§à§Ô§Ö §ß§Ö§ã§å§ä §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î §Ù§Ñ §Ó§ã§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð, §ã§à§Õ§Ö§â§Ø§Ñ§ë§å§ð§ã§ñ §Ó §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §ä§à§Ô§à, §Ü§ä§à §Ö§Ö §Ô§à§ä§à§Ó§Ú§ä.