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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-85, 27 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §¿§Ü§à§ß§à§Þ§Ú§Ü§Ñ §ã§Ó§à§Ò§à§Õ§ß§à§Ô§à §Ù§Ñ§â§Ñ§Ò§à§ä§Ü§Ñ (§Ô§Ú§Ô-§ï§Ü§à§ß§à§Þ§Ú§Ü§Ñ), §ä§Ñ§Ü§Ø§Ö §ß§Ñ§Ù§í§Ó§Ñ§Ö§Þ§Ñ§ñ §ï§Ü§à§ß§à§Þ§Ú§Ü§à§Û §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ §Ú§Ý§Ú §ï§Ü§à§ß§à§Þ§Ú§Ü§à§Û §Õ§à§ã§ä§å§á§Ñ, - §ï§ä§à §á§à§á§å§Ý§ñ§â§ß§í§Û §ã§á§à§ã§à§Ò §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§ç§à§Õ§Ñ §á§å§ä§Ö§Þ §Ó§í§á§à§Ý§ß§Ö§ß§Ú§ñ §â§Ñ§Ò§à§ä §á§à §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ð, §Ñ §ä§Ñ§Ü§Ø§Ö, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§ñ §ä§à§Ó§Ñ§â§à§Ó §Ú§Ý§Ú §å§ã§Ý§å§Ô. §¬§ä§à-§ä§à §Ú§Þ§Ö§Ö§ä §Ô§Ú§Ô-§â§Ñ§Ò§à§ä§å §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§à§Õ§â§Ñ§Ò§à§ä§Ü§Ú, §Ñ §Õ§Ý§ñ §Ü§à§Ô§à-§ä§à §ï§ä§à §á§à§ã§ä§à§ñ§ß§ß§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ. §¥§à§ç§à§Õ §à§ä §ä§Ñ§Ü§à§Û §â§Ñ§Ò§à§ä§í, §Ü§Ñ§Ü §Ó§à§Ø§Õ§Ö§ß§Ú§Ö §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§ñ §Õ§Ý§ñ §Ù§Ñ§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §á§à§Ö§Ù§Õ§à§Ü, §á§â§à§Õ§Ñ§Ø§Ñ §ä§à§Ó§Ñ§â§à§Ó §é§Ö§â§Ö§Ù §ª§ß§ä§Ö§â§ß§Ö§ä, §ã§Õ§Ñ§é§Ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Ó §Ñ§â§Ö§ß§Õ§å §Ú§Ý§Ú §Õ§â§å§Ô§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ §á§à §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ð, §à§Ò§Ý§Ñ§Ô§Ñ§Ö§ä§ã§ñ §ß§Ñ§Ý§à§Ô§à§Þ §Ú §Õ§à§Ý§Ø§Ö§ß §Ò§í§ä§î §à§ä§â§Ñ§Ø§Ö§ß §Ü§Ñ§Ü §Õ§à§ç§à§Õ §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ.

§¯§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) 2023-90, 17 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §¥§Ý§ñ §Þ§ß§à§Ô§Ú§ç §Ý§ð§Õ§Ö§Û §Ý§Ö§ä§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä §á§Ö§â§Ö§Þ§Ö§ß§í. §¢§å§Õ§î §ä§à §á§Ö§â§Ö§Þ§Ö§ß§í §Ó §Ø§Ú§Ù§ß§Ú, §ß§Ñ§á§â§Ú§Þ§Ö§â, §Ó§ã§ä§å§á§Ý§Ö§ß§Ú§Ö §Ó §Ò§â§Ñ§Ü, §Ú§Ý§Ú §à§Ò§í§é§ß§à§Ö §Ý§Ö§ä§ß§Ö§Ö §ã§à§Ò§í§ä§Ú§Ö, §ß§Ñ§á§â§Ú§Þ§Ö§â, §à§ä§á§â§Ñ§Ó§Ü§Ñ §Õ§Ö§ä§Ö§Û §Ó §Ý§Ñ§Ô§Ö§â§î, - §ä§à, §é§ä§à §Ý§ð§Õ§Ú §Õ§Ö§Ý§Ñ§ð§ä §Ý§Ö§ä§à§Þ, §Þ§à§Ø§Ö§ä §á§à§Ó§Ý§Ú§ñ§ä§î §ß§Ñ §Ú§ç §á§à§Õ§à§ç§à§Õ§ß§í§Û §ß§Ñ§Ý§à§Ô. §£§à§ä §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §å§é§Ú§ä§í§Ó§Ñ§ä§î §ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §ã§à§Ò§í§ä§Ú§ñ §Ý§Ö§ä§ß§Ö§Ô§à §á§Ö§â§Ú§à§Õ§Ñ §á§â§Ú §á§à§Õ§Ñ§é§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú.

§¯§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 §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2023-38, 23 §Þ§Ñ§â§ä§Ñ 2023 §Ô. ¡ª §±§à§ã§Ý§Ö §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§ñ §Ú §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Þ§ß§à§Ô§Ú§Ö §Ý§ð§Õ§Ú §ã §ß§Ö§ä§Ö§â§á§Ö§ß§Ú§Ö§Þ §Ø§Õ§å§ä §á§â§Ú§é§Ú§ä§Ñ§ð§ë§Ö§Ô§à§ã§ñ §Ú§Þ §Ó§à§Ù§Ó§â§Ñ§ä§Ñ. §¯§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §ä§à§Ô§à, §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §á§Ý§Ñ§ß§Ú§â§å§Ö§ä §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §ã§Ó§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ó§à§Ù§Ó§â§Ñ§ä, §Ù§ß§Ñ§ß§Ú§Ö §æ§Ñ§Ü§ä§à§Ó §Ú §Ó§í§Þ§í§ã§Ý§Ñ §Þ§à§Ø§Ö§ä §á§à§Þ§à§é§î §ã§á§â§Ñ§Ó§Ú§ä§î§ã§ñ §ã §à§Ø§Ú§Õ§Ñ§ß§Ú§ñ§Þ§Ú, §á§à§Ü§Ñ §à§ß §Ø§Õ§Ö§ä §ã§Ó§à§Ú §Õ§Ö§ß§î§Ô§Ú.

§¯§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§¡ 2023-39, 27 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §¯§à§Ó§à§Ö §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§à, §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§ñ§Ö§Þ§à§Ö §Ó §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ö§ä§ñ§ç, §á§â§Ú§Ù§í§Ó§Ñ§Ö§ä §Ý§ð§Õ§Ö§Û §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§Ö §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Ý§à§Ø§ß§í§ç §Ü§â§Ö§Õ§Ú§ä§à§Ó §Ó §ß§Ñ§Õ§Ö§Ø§Õ§Ö §á§à§Ý§å§é§Ú§ä§î §Ò§à§Ý§î§ê§à§Û §Ó§à§Ù§Ó§â§Ñ§ä.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-73, 30 §Þ§Ñ§ñ 2023 §Ô. - §¥§Ý§ñ 1,5 §Þ§Ú§Ý§Ý§Ú§à§ß§à§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §å §Ü§à§ä§à§â§í§ç §Ö§ã§ä§î §ß§Ö§Ó§à§ã§ä§â§Ö§Ò§à§Ó§Ñ§ß§ß§í§Ö §Ó§à§Ù§Ó§â§Ñ§ä§í §Ù§Ñ 2019 §Ô§à§Õ, §Ö§ë§Ö §ß§Ö §á§à§Ù§Õ§ß§à §Ù§Ñ§ñ§Ó§Ú§ä§î §à §ã§Ó§à§Ú§ç §Õ§Ö§ß§Ö§Ø§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó§Ñ§ç, §ß§à §à§ß§Ú §Õ§à§Ý§Ø§ß§í §á§à§Õ§Ñ§ä§î §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ó §Ò§Ý§Ú§Ø§Ñ§Û§ê§Ö§Ö §Ó§â§Ö§Þ§ñ. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §á§â§à§Õ§Ý§Ú§Ý§à §Ü§â§Ñ§Û§ß§Ú§Û §ã§â§à§Ü §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 §Ù§Ñ 2019 §Ô§à§Õ §Õ§à 17 §Ú§ð§Ý§ñ 2023 §Ô§à§Õ§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-74, 31 §Þ§Ñ§ñ 2023 §Ô. ¡ª §®§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ú§ß§à§Ô§Õ§Ñ §Ú§ã§á§à§Ý§î§Ù§å§ð§ä §å§Ü§â§Ñ§Õ§Ö§ß§ß§í§Ö §ß§à§Þ§Ö§â§Ñ §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §á§à§Õ§Õ§Ö§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ú §á§à§Ý§å§é§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§à§Ù§Ó§â§Ñ§ä§à§Ó. §¥§Ý§ñ §á§â§Ö§Õ§à§ä§Ó§â§Ñ§ë§Ö§ß§Ú§ñ §ï§ä§à§Ô§à IRS §Ú§Ù§å§é§Ñ§Ö§ä §Ü§Ñ§Ø§Õ§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §ß§Ñ §á§â§Ö§Õ§Þ§Ö§ä §ß§Ñ§Ý§Ú§é§Ú§ñ §á§â§Ú§Ù§ß§Ñ§Ü§à§Ó §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-79, 12 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §ß§Ö §ã§à§Ô§Ý§Ñ§ã§ß§í §ã §â§Ö§ê§Ö§ß§Ú§Ö§Þ IRS §á§à §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §ã§Ú§ä§å§Ñ§è§Ú§Ú, §à§ß§Ú §Þ§à§Ô§å§ä §á§à§Õ§Ñ§ä§î §á§Ú§ã§î§Þ§Ö§ß§ß§í§Û §Ù§Ñ§á§â§à§ã §Ó §¯§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§í§Û §à§ä§Õ§Ö§Ý §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û IRS §Õ§Ý§ñ §á§Ö§â§Ö§ã§Þ§à§ä§â§Ñ §â§Ö§ê§Ö§ß§Ú§ñ. §¸§Ö§Ý§î §à§ä§Õ§Ö§Ý§Ñ §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û - §Ó§ß§Ö§ã§å§Õ§Ö§Ò§ß§à§Ö §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §ã§á§à§â§à§Ó §ß§Ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§à§Û §Ú §Ò§Ö§ã§á§â§Ú§ã§ä§â§Ñ§ã§ä§ß§à§Û §à§ã§ß§à§Ó§Ö, §ã§á§à§ã§à§Ò§ã§ä§Ó§å§ð§ë§Ö§Ö §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à§Þ§å §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ. §£ §è§Ö§Ý§ñ§ç §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ §Ò§Ö§ã§á§â§Ú§ã§ä§â§Ñ§ã§ä§ß§à§ã§ä§Ú §à§ä§Õ§Ö§Ý §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û §à§ä§Õ§Ö§Ý§Ö§ß §à§ä §à§ã§ä§Ñ§Ý§î§ß§í§ç §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý§Ö§ß§Ú§Û IRS.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-86, 28 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §á§à§Õ§Ñ§Ý §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §ï§ä§à §ß§Ö §Ù§ß§Ñ§é§Ú§ä, §é§ä§à §à§ß §Õ§à§Ý§Ø§Ö§ß §Ù§Ñ§Ò§í§ä§î §à §ß§Ñ§Ý§à§Ô§Ñ§ç §Õ§à §ã§Ý§Ö§Õ§å§ð§ë§Ö§Ô§à §Ô§à§Õ§Ñ. §´§à, §é§ä§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Õ§Ö§Ý§Ñ§Ö§ä §ã§Ö§Û§é§Ñ§ã, §Þ§à§Ø§Ö§ä §á§à§Ó§Ý§Ú§ñ§ä§î §ß§Ñ §â§Ñ§Ù§Þ§Ö§â §Ö§Ô§à §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú §á§à §ß§Ñ§Ý§à§Ô§å §Ú§Ý§Ú §ß§Ñ §â§Ñ§Ù§Þ§Ö§â §Ó§à§Ù§Þ§Ö§ë§Ö§ß§Ú§ñ, §Ü§à§ä§à§â§à§Ö §à§ß §Þ§à§Ø§Ö§ä §á§à§Ý§å§é§Ú§ä§î §Ó §ã§Ý§Ö§Õ§å§ð§ë§Ö§Þ §Ô§à§Õ§å.?

IR-2023-123, 3 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §á§â§Ö§Õ§å§á§â§Ö§Õ§Ú§Ý§à §ã§Ö§Ô§à§Õ§ß§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §é§ä§à§Ò§í §à§ß§Ú §Ò§í§Ý§Ú §Ó§ß§Ú§Þ§Ñ§ä§Ö§Ý§î§ß§í §Ü §ß§à§Ó§à§Û §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§Ü§à§Û §â§Ñ§ã§ã§í§Ý§Ü§Ö, §Ü§à§ä§à§â§Ñ§ñ §á§í§ä§Ñ§Ö§ä§ã§ñ §Ó§Ó§Ö§ã§ä§Ú §Ó §Ù§Ñ§Ò§Ý§å§Ø§Õ§Ö§ß§Ú§Ö §Ý§ð§Õ§Ö§Û, §á§à§Ý§Ñ§Ô§Ñ§ð§ë§Ú§ç, §é§ä§à §Ú§Þ §á§â§Ú§é§Ú§ä§Ñ§Ö§ä§ã§ñ §Ó§à§Ù§Ó§â§Ñ§ä §Õ§Ö§ß§Ö§Ô.