Sunday, March 8, 2020

How to Start Business in Bangladesh

To establish a company in Bangladesh, the promoters must register with the Registrar of Joint Companies & Firms (RJSC&F). The following documents must be registered:

Name Clearance: this involves submitting an application to the office of RJSC&F through the website alongside the applicable fees. The name cannot match or closely resemble any other name already taken

Memorandum and Articles of Association: the Memorandum and Articles of Association must be prepared and submitted, alongside a scanned copy of the encashment certificate received from a local bank. A registration fee must also be paid to the designated bank

Registration: the promoters of the new entity (having name clearance) apply for registration with necessary documents, prescribed forms & fees as appropriate to the type of entity with the office of the RJSC&F.

Certificate of Incorporation: RJSC&F issues a Certificate of Incorporation upon satisfaction that the promoters submitted the above mentioned documents properly.

Following registration, companies must also obtain the following before commencing business:

Trade License from City Corporation/Municipality/ Union Council (Local Government Bodies)

Taxpayer’s Identification Number (Twelve Digit TIN)

VAT Registration (in the cases where applicable) • Import Registration Certificate (in the case of business related to import)

Export Registration Certificate (in the case of business related to export)

• License/Permission from the authorities according to the nature of business/profession

Bank account

Membership of trade body

Foreign investors will also need to register with the Board of Investment. This comprises submitting an application form, alongside the MOA/AOA, attested copies of deed/documents in support of project land, background of the promoters, a project profile (if the total project cost exceeds BDT100 million) and a fee. Further information may also be required if the project is financed by a loan.

After receiving the application duly filled in, signed and with the required documents enclosed, the BOI reviews the application and, if found suitable, the registration certificate is issued. BOI registration makes the industrial unit eligible for all the incentives and facilities provided by the Government of Bangladesh.

Capital requirement 

Companies do not have any minimum capital requirements unless they appoint expatriates as employees. In this case, the minimum capital requirement is USD 50,000.

Constitution 

The constitution of the company is set out in the Memorandum of Association (MOA) and Articles of Association (AOA). The MOA states the name of the company, whether it is public, private or limited and the location of the registered office.

The MOA should clearly spell out the main objectives, the authorised capital, the divisions of this capital into shares of fixed amount and liability of its members. The AOA are the regulations governing the internal management of the affairs of the company and the conduct of its business. These articles are subordinate to and controlled by the MOA.

Management 

The business of a company is managed by the Board of Directors. The company may appoint or employ any individual as its Managing Director for a term not exceeding five years at a time. The business and all other affairs of the company are managed by the Managing Director who is in turn supervised by the Board of Directors. The Board of Directors may elect a Chairman and decide his/her tenure of service and his/ her function. The Chairman shall preside all the meetings of the Board of Directors and other meeting(s) whether an Annual or Extra-Ordinary General Meeting of the Company. The Chairman and the managing director shall not be the same person.

Filing requirements:

Companies must file annual reports and directors notes alongside audited accounts within 21 days of the annual general meeting. Other statutory returns may be required, eg tax and VAT returns.

Partnerships 

A Partnership can be established with at least two and no more than 20 persons, with the aim of making and sharing profits among themselves. An organisation can emerge as an aftereffect of an agreement or contract, communicated or inferred between the partners. In Bangladesh, a partnership firm is to be structured under the provisions of the Partnership Act 1932.  Under the Partnership Act 1932, the deed of partnership does not need to be registered. Furthermore, the enrolment of such firm is not legally required. However, once registered, a partnership firm may receive some legitimate rights and facilities.




Business Entities of Bangladesh

Any foreign company or individual wanting to do business in Bangladesh will need to decide under which form they want to operate. The various business entities available in Bangladesh are described below. It is important to note that those that do not create a legal entity in Bangladesh in order to carry business in the country might still be subject to certain limitations and obligations under state law. Companies wanting to provide goods or services in Bangladesh need to carefully assess whether their activities establish a presence in Bangladesh which might make them liable to pay taxes in the country and oblige them to make public filings.

As per the relevant publications of the Board of Investment (BOI), local investors may setup a business under several organisational structures such as sole proprietorship, partnership and limited company. In the case of a foreign investor, only a limited company may be established.

Companies limited by shares 

Business in Bangladesh may be led by an organisation framed and incorporated locally or by an organisation incorporated abroad, however enrolled in Bangladesh. The incorporation or enrolment is carried out by the Registrar of Joint Stock Companies and Firms (RJSC) under the provisions of the Companies Act 1994. The following corporate forms are available:

Company Limited by Shares 
– Private Limited Company
– Public Limited Company

Company Limited by Guarantees

Unlimited Company

Private Limited Company::

The main characteristics of a Private Limited Company are:

• Restricts the rights to transfer the shares

• Limits the number of its members to minimum two and maximum 50 excluding the persons employed in the company

• Prohibits any invitation to the public to subscribe for the shares or debentures of the company and
is entitled to commence business from the date of its incorporation.

Public Limited Company:

A Private Limited Company may be converted into a Public Limited Company or a company can be incorporated as Public Limited Company.

Public limited company can be of two types:

 i) listed and

ii) unlisted The main characteristics of a Public Limited Company are:

• May issue invitation to the members of the public to subscribe the shares and debentures of the company through a prospectus which complies with the requirements of the Companies Act, 1994, Has a minimum of seven members with no maximum limit

• Has at least three directors

• Shall not commence any business until obtaining the Certificate of Commencement of Business

For listed public limited companies (which are listed with BSEC for trading shares in public), in addition to the above, they must also comply with the requirements of the Securities and Exchange Ordinance 1969 and the Securities and Exchange Commission Act 1993.


Monday, March 2, 2020

What is Foreign Investment

Foreign investments can be made by individuals, but are most often endeavors pursued by companies and corporations with substantial assets looking to expand their reach. As globalization increases, more and more companies have branches in countries around the world. For some companies, opening new manufacturing and production plants in a different country is attractive because of the opportunities for cheaper production, labor and lower or fewer taxes.

Direct vs Indirect Foreign Investments

Foreign investments can be classified in one of two ways: direct and indirect. Foreign direct investments (FDIs) are the physical investments and purchases made by a company in a foreign country, typically by opening plants and buying buildings, machines, factories and other equipment in the foreign country. These types of investments find a far greater deal of favor, as they are generally considered long-term investments and help bolster the foreign country’s economy.
Foreign indirect investments involve corporations, financial institutions and private investors buying stakes or positions in foreign companies that trade on a foreign stock exchange. In general, this form of foreign investment is less favorable, as the domestic company can easily sell off their investment very quickly, sometimes within days of the purchase. This type of investment is also sometimes referred to as a foreign portfolio investment (FPI). Indirect investments include not only equity instruments such as stocks, but also debt instruments such as bonds.

Other Types of Foreign Investment

There are two additional types of foreign investments to be considered: commercial loans and official flows. Commercial loans are typically in the form of bank loans that are issued by a domestic bank to businesses in foreign countries or the governments of those countries. Official flows is a general term that refers to different forms of developmental assistance that developed or developing nations are given by a domestic country.
Commercial loans, up until the 1980s, were the largest source of foreign investment throughout developing countries and emerging markets. Following this period, commercial loan investments plateaued, and direct investments and portfolio investments increased significantly around the globe.

Monday, February 17, 2020

Our comment-policy:-

Unlike the Wild West of most of the Internet, we have a very strict comment policy on Hassan and Associates sites. If you’re an asshole, you’ll be banned. Sorry, assholes!

That, most important, statement out of the way, here’s more you should know whether you’re a regular commenter or new to the site.


If your comment does not immediately appear on the site after posting, it may have been flagged for review. There are a number of things which will get your comment flagged for review, we ask that you please keep that in mind before resubmitting the comment multiple times or contacting us about it.
  • Use of any of the curse words and/or slurs we have on our blacklist will automatically flag a comment so it won’t appear on our site. Sometimes these words are used as part of a good discussion, these comments will be approved by a moderator when appropriate.
  • Using a Disqus account without a verified email address will automatically flag a comment.
  • Fluctuations in the space time continuum. Sometimes things just get auto-flagged and we don’t know why.
  • Comments can also be flagged for review by our readership (please do not abuse this option for other users you simply disagree with, it makes our moderation jobs a lot harder).
Here are some things which will get your comment deleted.


  • Personal attacks against another commenter or the writer of the post/website. This can run from name calling to sentences which include the words “people like you” or statements which begin “I bet you” or “you must/probably” etc. This is regardless of what “side” you’re on.
  • Jokes or aggressive negative comments on the aesthetic appearance of a person (commenters, writers, and folks mentioned in an article alike).
  • Hate speech or other clearly intentional jerk behavior. This includes, but is not limited to: the use of the word feminazi or a comments which denigrates women, feminism or feminists, the LGBTQ community; broad imprecations or assumptions based on race; and anything that amounts to “ugh the gays,” “ugh liberals,” “ugh, fangirls,” etc
There will be some who look at these rules and think that the moderators of Hassan and Associates sites have too much power to shut down conversations. We have two responses to this.
First: It’s our site, we get to make the rules. We’re not taking away your freedom of speech by deleting/banning you. You can take your anger elsewhere, we don’t want it.
We try to treat our comment section like a series of dinner parties, where our job as hosts is to foster interesting, free discussion for all our guests, not just the loudest, most assertive, scariest ones. You can be a poor conversationalist, present a different viewpoint, or talk loudly and brashly. But if you threaten, annoy, derail, or in other ways spoil the atmosphere of discussion for others, we reserve the right to not invite you back next time. If that principle is too restrictive for you, there are many other sites out there that share our coverage and have more liberal commenting rules.
Second: We ask everybody who comes to our sites to remember that conversations require listening as well as speaking. And we are firm believers in the fact that banning a commenter only prevents them from speaking, not from listening.
For those who agree with these rules, please keep in mind that we are only human. We are not sleepless technodroids, fueled by the radiation of the miniature universes housed within our quantmantium frames. If you see a comment which violates these rules, the most helpful thing you can do is to flag it, rather than commenting about how poorly moderated the thread or post is or contacting us through social media or email to that effect.
If you’re having a disagreement with another user and your replies have gone into the double digits, consider stepping back from the computer for a while. We love discussion but we don’t want users running themselves ragged trying to convince someone else online they’re wrong.
Happy commenting, all !!

Sunday, February 16, 2020

:- Bond License āĻ‡āĻ¸্āĻ¯ুāĻ•āĻ°āĻŖ āĻĒ্āĻ°āĻ•্āĻ°িā§ŸাāĻ° āĻ¸ংāĻ•্āĻˇিāĻĒ্āĻ¤ āĻŦিāĻŦāĻ°āĻŖ :-

āĻāĻĻেāĻļে āĻŦāĻ¨্āĻĄ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĻেāĻ“ā§Ÿা āĻšā§Ÿ āĻāĻ¸,āĻ†āĻ°,āĻ“ āĻ¨ংā§§ā§Žā§§/āĻ†āĻ‡āĻ¨/ā§¨ā§Ļā§Ļā§Ž/ā§¨ā§¨ā§Ļā§¯/āĻļুāĻ˛্āĻ• āĻ¤াংā§¨ā§Ŧ/ā§Ŧ/ā§¨ā§Ļā§Ļā§Ž āĻ‡ং āĻ āĻŦāĻ°āĻ¨িāĻ¤ "āĻŦāĻ¨্āĻĄেāĻĄ āĻ“ā§ŸাāĻ° āĻšাāĻ‰āĻ¸ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻŦিāĻ§িāĻŽাāĻ˛া ā§¨ā§Ļā§Ļā§Ž" āĻ“ āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŽāĻšোāĻĻā§ŸেāĻ° āĻ•িāĻ›ু āĻ—াāĻ‡āĻĄ āĻ˛াāĻ‡āĻ¨ āĻ…āĻ¨ুāĻ¯াā§Ÿী।āĻ•াāĻ¸্āĻŸāĻŽāĻ¸ āĻ†āĻ‡āĻ¨ ā§Ŧā§¯ āĻāĻ° āĻ§াāĻ°া ā§­ā§¯ āĻ…āĻ¨ুāĻ¯াā§Ÿী āĻĒāĻ¨্āĻ¯ āĻ–াāĻ˛াāĻ¸েāĻ° āĻœāĻ¨্āĻ¯ āĻ¯েāĻŽāĻ¨ āĻŦিāĻ˛ āĻ…āĻŦ āĻāĻ¨্āĻŸ্āĻ°ি āĻĻাāĻ–িāĻ˛ āĻ•āĻ°া āĻšā§Ÿ āĻ¤েāĻŽāĻ¨ি āĻŦāĻ¨্āĻĄ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĒ্āĻ°াāĻĒ্āĻ¤িāĻ° āĻ˛āĻ•্āĻˇ্āĻ¯ে āĻ•াāĻ¸্āĻŸāĻŽāĻ¸ āĻ†āĻ‡āĻ¨েāĻ° āĻ§াāĻ°া ā§§ā§Š āĻ…āĻ¨ুāĻ¯াā§Ÿী āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸িং āĻŦিāĻ§িāĻŽাāĻ˛াāĻ° āĻ¸াāĻĨে āĻ¸ংāĻ¯ুāĻ•্āĻ¤ āĻĢāĻ°āĻŽ āĻĒুāĻ°āĻ¨ āĻ“ āĻšাāĻšিāĻĻাāĻ•ৃāĻ¤ āĻ¤āĻĨ্āĻ¯ āĻ¸āĻŽেāĻ¤ āĻĻāĻ˛িāĻ˛াāĻĻিāĻ¸āĻš āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŦāĻ°াāĻŦāĻ°ে āĻ†āĻŦেāĻĻāĻ¨ āĻ•āĻ°āĻ¤ে āĻšā§Ÿ।
āĻŦāĻ¨্āĻĄেāĻĄ āĻ“ā§Ÿ্āĻ¯াāĻ°āĻšাāĻ‰āĻœ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻŦিāĻ§িāĻŽাāĻ˛া ā§¨ā§Ļā§Ļā§Ž āĻ…āĻ¨ুāĻ¯াā§Ÿী āĻ¯ে āĻ¸āĻ•āĻ˛ āĻĒ্āĻ°āĻ¤িāĻ¸্āĻŸাāĻ¨āĻ•ে āĻŦāĻ¨্āĻĄ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĒ্āĻ°āĻĻাāĻ¨ āĻ•āĻ°া āĻšā§Ÿ āĻ¤া āĻšāĻ˛ো :
(ā§§) āĻ¸āĻ°াāĻ¸āĻ°ি āĻ°āĻĒ্āĻ¤াāĻ¨ীāĻŽূāĻ–ী āĻļিāĻ˛্āĻĒ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨;
(ā§¨) āĻĒ্āĻ°āĻš্āĻ›āĻ¨্āĻ¨ āĻ°āĻĒ্āĻ¤াāĻ¨ীāĻŽূāĻ–ী āĻļিāĻ˛্āĻĒ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ ;
(ā§Š) āĻĄিāĻĒ্āĻ˛োāĻŽ্āĻ¯াāĻŸিāĻ•, āĻĄিāĻ‰āĻŸি āĻĢ্āĻ°ি āĻ“ āĻĄিāĻ‰āĻŸি āĻĒেāĻ‡āĻĄ āĻŦāĻ¨্āĻĄ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ ;
(ā§Ē) āĻ¸āĻ°āĻ•াāĻ°ী āĻ“ āĻŦেāĻ¸িāĻ°āĻ•াāĻ°ী āĻ‡āĻĒিāĻœেāĻĄ āĻāĻ˛াāĻ•াā§Ÿ āĻ°āĻĒ্āĻ¤াāĻ¨ীāĻŽূāĻ–ী āĻ¸āĻ°াāĻ¸āĻ°ি āĻ“ āĻĒ্āĻ°āĻš্āĻ›āĻ¨্āĻ¨ āĻļিāĻ˛্āĻĒ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ ;
(ā§Ģ) BEZA āĻŦা āĻŦাংāĻ˛াāĻĻেāĻļ āĻ‡āĻ•োāĻ¨āĻŽিāĻ• āĻœোāĻ¨ āĻāĻ°িā§Ÿাā§Ÿ āĻ°āĻĒ্āĻ¤াāĻ¨ীāĻŽূāĻ–ী āĻļিāĻ˛্āĻĒ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ ;
(ā§Ŧ) āĻšাāĻ‡āĻŸেāĻ• āĻĒাāĻ°āĻ•ে āĻ°āĻĒ্āĻ¤াāĻ¨িāĻŽূāĻ–ী āĻ¸āĻĢāĻŸ āĻ“ā§Ÿ্āĻ¯াāĻ° āĻļিāĻ˛্āĻĒ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨;
āĻ‰āĻĒāĻ°েāĻ° āĻ•্āĻ¯াāĻŸাāĻ—āĻ°িāĻ° āĻļিāĻ˛্āĻĒ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ†āĻŦেāĻĻāĻ¨ āĻĒাāĻ“ā§ŸাāĻ° āĻĒāĻ° āĻāĻ•āĻœāĻ¨ āĻ,āĻ†āĻ°,āĻ“ āĻĒ্āĻ°āĻĨāĻŽে āĻ¸āĻŦ āĻĻāĻ˛িāĻ˛াāĻĻি āĻĻাāĻ–িāĻ˛ āĻ•āĻ°েāĻ›েāĻ¨ āĻ•িāĻ¨া āĻ¤া āĻšেāĻ• āĻ˛িāĻ¸্āĻŸেāĻ° āĻ¸াāĻĨে āĻŽিāĻ˛িā§Ÿে āĻĻেāĻ–েāĻ¨। āĻŽিāĻ˛িā§Ÿে āĻĻেāĻ–āĻ¤ে āĻ—িā§Ÿে āĻŽোāĻŸাāĻŽুāĻŸি ā§¨ā§Ŧ āĻ§āĻ°āĻ¨েāĻ° āĻĻāĻ˛িāĻ˛াāĻĻি āĻšাāĻ˛āĻ¨াāĻ—াāĻĻ āĻ†āĻ›ে āĻ•িāĻ¨া āĻĻেāĻ–েāĻ¨। āĻ,āĻ†āĻ°,āĻ“ āĻ¸াāĻšেāĻŦ āĻ¯ে āĻ¸āĻ•āĻ˛ āĻĒ্āĻ°āĻ§াāĻ¨ āĻĒ্āĻ°āĻ§াāĻ¨ āĻĻāĻ˛িāĻ˛াāĻĻি āĻ†āĻ›ে āĻ•িāĻ¨া āĻĻেāĻ–েāĻ¨ āĻ¤াāĻšāĻ˛ো :
āĻ•) āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻāĻ° āĻœāĻ¨্āĻ¯ āĻ†āĻŦেāĻĻāĻ¨ীā§Ÿ āĻĄাāĻŸা āĻĢāĻ°āĻŽে āĻšাāĻšিāĻĻাāĻŽāĻ¤ āĻ¤āĻĨ্āĻ¯ āĻāĻ¨্āĻŸ্āĻ°ি āĻĻেā§Ÿা āĻšā§ŸেāĻ›ে āĻ•িāĻ¨া?
(āĻ–) BIDA/BOI/āĻŦāĻ¸্āĻ¤্āĻ°/āĻ•ুāĻŸিāĻ°āĻļিāĻ˛্āĻĒ , āĻŽূāĻ¸āĻ•, āĻŸ্āĻ°েāĻĄ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸, RJSC, IRC/ERC, TIN, NID, Fire Certificate , Boiler āĻ¸āĻ¨āĻĻ, āĻĒāĻ°িāĻŦেāĻļ āĻ¸āĻ¨āĻĻ(āĻĒ্āĻ°āĻ¯োāĻœ্āĻ¯ āĻ•্āĻˇেāĻ¤্āĻ°ে) āĻœাā§ŸāĻ—াāĻœāĻŽিāĻ° āĻĻāĻ˛িāĻ˛, āĻŦ্āĻ¯াংāĻ• āĻĒ্āĻ°āĻ¤্āĻ¯ā§ŸāĻ¨, āĻ¸াāĻ°্āĻŸিāĻĢাāĻ‡āĻĄ āĻ†āĻ‡āĻŸিā§§ā§ĻāĻŦি āĻ¸āĻš āĻ†ā§ŸāĻ•āĻ° āĻ°িāĻŸাāĻ°্āĻ¨, āĻ¸াāĻ°্āĻŸিāĻĢাāĻ‡āĻĄ āĻ‡āĻž্āĻœিāĻ¨িā§ŸাāĻ° āĻ¸্āĻŦাāĻ•্āĻˇāĻ°িāĻ¤ āĻ¨ীāĻ˛ āĻ¨āĻ•āĻļা, āĻ¸ংāĻļ্āĻ˛িāĻˇ্āĻŸ āĻŦ্āĻ¯āĻŦāĻ¸াā§Ÿী āĻ—োāĻˇ্āĻ ীāĻ° āĻŽেāĻŽ্āĻŦাāĻ° āĻļীāĻĒ āĻ“ āĻ—োāĻˇ্āĻ ী āĻ•āĻ¤ৃāĻ• āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŦāĻ°াāĻŦāĻ° āĻ¸ুāĻĒাāĻ°িāĻļ, āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ­াā§œাāĻ° āĻĻāĻ˛িāĻ˛, āĻ‡āĻ˛েāĻ•্āĻŸ্āĻ°িāĻ• āĻŦিāĻ˛, āĻ—্āĻ¯াāĻ¸ āĻŦিāĻ˛ āĻ āĻœাāĻ¤ীā§Ÿ ā§¨ā§Ŧ āĻŸি āĻĒেāĻĒাāĻ°āĻ¸ āĻ˛াāĻ—ে āĻāĻŽāĻ¨ āĻ¸āĻŦ āĻĻāĻ˛িāĻ˛াāĻĻি āĻĻাāĻ–িāĻ˛ āĻ•āĻ°েāĻ›ে āĻ•িāĻ¨া?
āĻ¯āĻĻি āĻŽিāĻ˛িā§Ÿে āĻĻাāĻ–িāĻ˛āĻ•ৃāĻ¤ āĻĻāĻ˛িāĻ˛াāĻĻি ā§§ā§Ļā§Ļ% āĻ¸āĻ িāĻ• āĻĒেāĻ˛ে āĻ†āĻŦেāĻĻāĻ¨ āĻ—্āĻ°āĻšāĻŖী āĻŽāĻ¤াāĻŽāĻ¤ āĻĻিā§Ÿে āĻ†āĻŦেāĻĻāĻ¨ে āĻ¸্āĻŦাāĻ•্āĻˇāĻ° āĻĻিā§Ÿে āĻ†āĻŦেāĻĻāĻ¨ āĻ—্āĻ°āĻšāĻŖ āĻļাāĻ–াā§Ÿ āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°েāĻ¨। āĻ—্āĻ°āĻšāĻŖ āĻļাāĻ–া āĻ¤াāĻ¤ে āĻ°িāĻ¸িāĻ­āĻĄ āĻ¸ীāĻ˛ āĻĻিā§Ÿে āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŽāĻšোāĻĻā§ŸেāĻ° āĻ¨িāĻ•āĻŸ āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°েāĻ¨, āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŽāĻšোāĻĻā§Ÿ āĻ¤াāĻ¤ে āĻ¸্āĻŦাāĻ•্āĻˇāĻ° āĻ•āĻ°ে āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻļাāĻ–াāĻ° āĻāĻ¸ি/āĻĄিāĻ¸ি āĻāĻ° āĻ¨িāĻ•āĻŸ āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°েāĻ¨। āĻāĻ¸ি/āĻĄিāĻ¸ি āĻ¤া āĻ¸্āĻŦাāĻ•্āĻˇāĻ° āĻ•āĻ°ে āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻļাāĻ–া āĻ¸āĻšāĻ•াāĻ°ীāĻ° āĻ¨িāĻ•āĻŸ āĻ¨āĻĨি āĻ—āĻ āĻ¨েāĻ° āĻœāĻ¨্āĻ¯ āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°েāĻ¨ ।
āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻļাāĻ–াāĻ° āĻ¸āĻšāĻ•াāĻ°ী(āĻ…āĻĢিāĻ¸/āĻ‰āĻš্āĻšāĻŽাāĻ¨ āĻ¸āĻšāĻ•াāĻ°ী) āĻ¨āĻĨি āĻ—āĻ āĻ¨ āĻ•āĻ°ে āĻ°াāĻœāĻ¸্āĻŦ āĻ•āĻ°্āĻŽāĻ•āĻ°্āĻ¤াāĻ•ে āĻĻেāĻ¨, āĻ°াāĻœāĻ¸্āĻŦ āĻ•āĻ°্āĻŽāĻ•āĻ°্āĻ¤া āĻāĻ•āĻœāĻ¨ āĻ,āĻ†āĻ°,āĻ“ āĻŽāĻ¨োāĻ¨ā§ŸāĻ¨ āĻĻেā§ŸাāĻ° āĻœāĻ¨্āĻ¯ āĻāĻ¸ি/āĻĄিāĻ¸ি āĻŽāĻšোāĻĻā§ŸেāĻ° āĻ¨িāĻ•āĻŸ āĻ¨āĻĨিāĻŸি āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°েāĻ¨। āĻāĻ¸ি/āĻĄিāĻ¸ি āĻ¨āĻĨিāĻ° āĻ•াāĻ°্āĻ¯āĻ•্āĻ°āĻŽ āĻ¸āĻŽ্āĻĒাāĻĻāĻ¨ āĻ•āĻ°াāĻ° āĻœāĻ¨্āĻ¯ āĻāĻ•āĻœāĻ¨ āĻ,āĻ†āĻ°,āĻ“ āĻŽāĻ¨োāĻ¨ā§ŸāĻ¨ āĻ•āĻ°ে āĻ¨āĻĨি āĻ¤াāĻ° āĻ¨িāĻ•āĻŸ āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°েāĻ¨।
āĻ†āĻŦেāĻĻāĻ¨āĻ•াāĻ°ীāĻ° āĻ•োāĻ¨ āĻ¸āĻšāĻ¯োāĻ—ী āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ¨িāĻ•āĻŸ āĻœাāĻ°াāĻŦো āĻĒāĻ¤্āĻ° āĻ¨ং ā§Š(ā§Ē)āĻļু:āĻ°āĻĒ্āĻ¤াāĻ¨ি āĻ“ āĻŦāĻ¨্āĻĄ/ā§¨ā§Ļā§Ļā§¨/ā§­ā§¨ (ā§§ā§¯)āĻ¤াāĻ°িāĻ– ā§Ļā§­/ā§Ļā§¨/ā§¨ā§Ļā§§ā§Ŧ āĻ‡ং āĻ…āĻ¨ুāĻ¯াā§Ÿী āĻ¸āĻ°āĻ•াāĻ°েāĻ° āĻĒাāĻ“āĻ¨া, āĻĻাāĻŦীāĻ¨াāĻŽা, āĻĒাāĻ“āĻ¨া āĻ“ āĻĻাāĻŦীāĻ¨াāĻŽাāĻ° āĻŦিāĻĒāĻ°ীāĻ¤ে āĻŽাāĻŽāĻ˛া āĻ†āĻ›ে āĻ•িāĻ¨া āĻ•āĻŽ্āĻĒিāĻ‰āĻŸাāĻ° āĻĒ্āĻ°োāĻ—্āĻ°াāĻŽাāĻ°েāĻ° āĻ•াāĻ› āĻĨেāĻ•ে āĻ¨āĻĨিāĻ¤ে āĻŽāĻ¤াāĻŽāĻ¤ āĻ¨েāĻŦেāĻ¨। āĻ¯āĻĻি āĻ•োāĻ¨ āĻ•্āĻˇেāĻ¤্āĻ°ে āĻ¸āĻ°āĻ•াāĻ°ী āĻĒাāĻ“āĻ¨া āĻĨাāĻ•ে āĻ¤াāĻšāĻ˛ে āĻ¤া āĻĒāĻ°িāĻļোāĻ§ āĻ¨া āĻ•āĻ°া āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĻেā§Ÿা āĻ¯াāĻŦে āĻ¨া।
āĻ…āĻ¤āĻĒāĻ° āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĻāĻ˛ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ¸াāĻĨে āĻ¯োāĻ—াāĻ¯োāĻ— āĻ•āĻ°ে āĻ¨িāĻĻিāĻˇ্āĻŸ āĻĻিāĻ¨ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻ¸āĻ°েāĻœāĻŽিāĻ¨ে āĻ­িāĻœিāĻŸ āĻ•āĻ°āĻ¤ে āĻ¯াāĻ¨। āĻ­িāĻœিāĻŸ āĻ•āĻ°āĻ¤ে āĻ—িā§Ÿে āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĻāĻ˛ āĻŦিāĻļেāĻˇ āĻ•āĻ°ে āĻāĻ•āĻŸি āĻ†āĻĻāĻ°্āĻļ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻŦāĻ˛āĻ¤ে āĻ¯া āĻ¯া āĻĻেāĻ–েāĻ¨ āĻ¤া āĻ¨িāĻŽ্āĻ¨āĻ°ুāĻĒ :
(ā§§) āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ে āĻ—āĻŽāĻ¨াāĻ—āĻŽāĻ¨ āĻāĻ° āĻœāĻ¨্āĻ¯ āĻ°াāĻ¸্āĻ¤া āĻ¯āĻĨাāĻ¯āĻĨ āĻ†āĻ›ে āĻ•িāĻ¨া, āĻŦিāĻˇā§ŸāĻŸা āĻāĻŽāĻ¨ āĻ†āĻĒāĻ¨ি āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻ িāĻ•āĻŽāĻ¤ো āĻĒেāĻ˛েāĻ¨ āĻ•িāĻ¨্āĻ¤ āĻ¸েāĻ–াāĻ¨ে āĻ°িāĻ•্āĻ¸া āĻ›াā§œা āĻ¤িāĻ¨ āĻŸāĻ¨ āĻ•্āĻˇāĻŽāĻ¤া āĻ¸āĻŽ্āĻĒāĻ¨্āĻ¨ āĻŸ্āĻ°াāĻ• āĻ“ āĻĒ্āĻ°āĻŦেāĻļ āĻ•āĻ°āĻ¤ে āĻĒাāĻ°েāĻ¨া। āĻ¸েāĻ•্āĻˇেāĻ¤্āĻ°ে āĻ‰ā§ŽāĻĒাāĻĻিāĻ¤ āĻĒāĻ¨্āĻ¯ āĻ“ āĻ•াāĻšাāĻŽাāĻ˛ āĻ†āĻ¨া āĻ¨েā§ŸাāĻ° āĻ¸āĻšāĻœāĻ˛āĻ­্āĻ¯āĻ¤া।
(ā§¨) āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ†ā§ŸāĻ¤āĻ¨ āĻĒāĻ°্āĻ¯াāĻĒ্āĻ¤ āĻ•িāĻ¨া? āĻŽাāĻ¨ে āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ†ā§ŸāĻ¤āĻ¨ āĻĒāĻ°্āĻ¯াāĻĒ্āĻ¤ āĻšāĻ¤ে āĻšāĻŦে; āĻŽোāĻŸাāĻŽুāĻŸি āĻ¸āĻ¨্āĻ¤োāĻˇāĻœāĻ¨āĻ• āĻ†ā§ŸāĻ¤āĻ¨েāĻ° āĻ•িāĻ¨া?
(ā§Š) āĻŦিāĻ§িāĻŽাāĻ˛াāĻ° āĻŦিāĻ§ি ā§Š āĻŽোāĻ¤াāĻŦেāĻ• āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻ“ āĻŦāĻ¨্āĻĄেāĻĄ āĻ“ā§ŸাāĻ° āĻšাāĻ‰āĻ¸ āĻ¯āĻĨেāĻˇ্āĻŸ āĻ¸ুāĻ°āĻ•্āĻˇিāĻ¤ āĻ•িāĻ¨া? āĻ¸ুāĻ°āĻ•্āĻˇিāĻ¤ āĻŦāĻ˛āĻ¤ে āĻŦাāĻ‰āĻ¨্āĻĄাāĻ°ি āĻ“ā§ŸাāĻ˛, āĻĒāĻ¨্āĻ¯ āĻ‰ā§ŽāĻĒাāĻĻāĻ¨ āĻĒ্āĻ°িāĻŽিāĻœ, āĻŦāĻ¨্āĻĄ āĻ—ুāĻĻাāĻŽ, āĻĢিāĻ¨িāĻ¸āĻĄ āĻĒ্āĻ°āĻĄাāĻ•্āĻŸ āĻ°āĻ•্āĻˇিāĻ¤ āĻ¸্āĻĨাāĻ¨ āĻ¸ুāĻ°āĻ•্āĻˇিāĻ¤ āĻ†āĻ›ে āĻ•িāĻ¨া? āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻĨেāĻ•ে āĻĒāĻ¨্āĻ¯/ āĻ‰āĻĒāĻ•āĻ°āĻŖ āĻ¸āĻšāĻœে āĻ–োā§Ÿা āĻŦা āĻšুāĻ°ি āĻ¨া āĻšā§Ÿ, āĻŦা āĻ…āĻ¨্āĻ¯ āĻ•েāĻ‰ āĻ¸āĻšāĻœে āĻ¨াāĻļāĻ•āĻ¤া āĻ•āĻ°āĻ¤ে āĻ¨া āĻĒাāĻ°ে āĻāĻŽāĻ¨ āĻ¸ুāĻ°āĻ•্āĻˇিāĻ¤ āĻšāĻ“ā§Ÿা āĻŦাāĻž্āĻšāĻ¨ীā§Ÿ।
(ā§Ē) āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻŽেāĻļিāĻ¨াāĻ°ি āĻ¸āĻšāĻ˛ āĻĨাāĻ•āĻ¤ে āĻšāĻŦে, āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻĒুāĻ°োāĻĒুāĻ°ি āĻšাāĻ˛ু āĻĨাāĻ•āĻ˛ে āĻ–ুāĻŦāĻ‡ āĻ­াāĻ˛;
(ā§Ģ) āĻļ্āĻ°āĻŽিāĻ•āĻĻেāĻ° āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ে āĻ…āĻŦāĻ¸্āĻĨাāĻ¨ āĻ•াāĻ˛ীāĻ¨ āĻ¸āĻŽā§Ÿে āĻ¯াāĻŦāĻ¤ীā§Ÿ āĻ¸ুāĻŦিāĻ§া āĻ†āĻ›ে āĻ•িāĻ¨া?;
(ā§Ŧ) āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ…āĻĢিāĻ¸ āĻ†āĻ›ে āĻ•িāĻ¨া?
(ā§­) āĻ…āĻ—্āĻ¨িāĻ¨িāĻ°্āĻŦাāĻĒāĻŖ āĻŦ্āĻ¯āĻŦāĻ¸্āĻĨা āĻ¯āĻĨাāĻ¯āĻĨ āĻĨাāĻ•āĻ¤ে āĻšāĻŦে; Emergency Exit āĻ†āĻ›ে āĻ•িāĻ¨া?
(ā§Ž) āĻĄাā§Ÿিং, āĻ“ā§ŸাāĻļিং, āĻŸ্āĻ¯াāĻ¨াāĻ°ি āĻļিāĻ˛্āĻĒ āĻšāĻ˛ে ETP (āĻ‡āĻĢুāĻ˛ুā§ŸেāĻ¨্āĻŸ āĻŸ্āĻ°িāĻŸāĻŽেāĻ¨্āĻŸ āĻĒ্āĻ˛াāĻ¨্āĻŸ) āĻ†āĻ›ে āĻ•িāĻ¨া?
(ā§¯) āĻ“āĻ­েāĻ¨ āĻ“ āĻ¨ীāĻŸ āĻ—াāĻ°্āĻŽেāĻ¨্āĻŸāĻ¸ āĻ•াāĻ°āĻ–াāĻ¨া āĻšāĻ˛ে āĻŦā§ŸāĻ˛াāĻ° āĻ¯āĻĨাāĻ¯āĻĨ āĻ¸্āĻĨাāĻĒিāĻ¤ āĻ†āĻ›ে āĻ•িāĻ¨া?
(ā§§ā§Ļ) āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻ­āĻŦāĻ¨ āĻ†āĻ§ুāĻ¨িāĻ• āĻ¸ুāĻ¯োāĻ— āĻ¸ুāĻŦিāĻ§া āĻ¸āĻŽ্āĻŦāĻ˛িāĻ¤ āĻ†āĻ›ে āĻ•িāĻ¨া?
āĻŽুāĻ˛āĻ¤ āĻ‰āĻĒāĻ°েāĻ° āĻ‰āĻĒāĻ¯োāĻ—ীāĻ¤া āĻ…āĻ¨ুāĻ¯াā§Ÿী āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨ āĻ¯āĻĨাāĻ¯āĻĨ āĻĒেāĻ˛ে āĻāĻŦাāĻ° āĻĻāĻ˛িāĻ˛াāĻĻি āĻ¯াāĻšাāĻ‡ āĻŦাāĻ›াāĻ‡ āĻ•āĻ°ে āĻ¸āĻ িāĻ• āĻĒেāĻ˛ে āĻŽāĻ¨োāĻ¨ীāĻ¤ āĻ…āĻĢিāĻ¸াāĻ° (āĻ,āĻ†āĻ°,āĻ“) āĻŦিāĻ¸্āĻ¤াāĻ°িāĻ¤ āĻ¤ুāĻ˛ে āĻ§āĻ°ে āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ•াঁāĻšাāĻŽাāĻ˛েāĻ° āĻĒ্āĻ°ā§ŸোāĻœāĻ¨ীā§ŸāĻ¤া āĻ“ āĻ¸াāĻ§াāĻ°āĻŖ āĻ†āĻĻেāĻļ ā§§ā§Ē/ā§¨ā§Ļā§Ļā§Ž āĻ…āĻ¨ুāĻ¯াā§Ÿী āĻ•াঁāĻšাāĻŽাāĻ˛েāĻ° āĻĒ্āĻ°াāĻĒ্āĻ¯āĻ¤া āĻ¨িāĻ°্āĻ§াāĻ°āĻŖ āĻ•āĻ°ে āĻĒ্āĻ°āĻ¸্āĻ¤াāĻŦāĻ¸āĻš āĻ¨āĻĨি āĻ†āĻ°,āĻ“ āĻ•ে āĻĻেāĻŦেāĻ¨।
āĻ°াāĻœāĻ¸্āĻŦ āĻ•āĻ°্āĻŽāĻ•āĻ°্āĻ¤া āĻĒ্āĻ°āĻ¸্āĻ¤াāĻŦ āĻ¯āĻĨাāĻ¯āĻĨ āĻŽāĻ¨ে āĻ•āĻ°āĻ˛ে āĻ¨āĻĨি āĻāĻ¸ি/āĻĄিāĻ¸ি āĻāĻ° āĻ¨িāĻ•āĻŸ āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°āĻŦেāĻ¨।āĻĒ্āĻ°āĻ¸্āĻ¤াāĻŦ āĻ¯āĻĨাāĻ¯āĻĨ āĻŽāĻ¨ে āĻ¨া āĻ•āĻ°āĻ˛ে āĻ¯েāĻ–াāĻ¨ে āĻ¸ংāĻļোāĻ§āĻ¨ āĻ•āĻ°া āĻĻāĻ°āĻ•াāĻ° āĻ¤া āĻ•āĻ°ে āĻāĻ¸ি/āĻĄিāĻ¸ি āĻ•ে āĻĻেāĻŦেāĻ¨। āĻāĻ¸ি/āĻĄিāĻ¸ি āĻ…āĻ§িāĻ•āĻ¤āĻ° āĻ¯াāĻšাāĻ‡ āĻ•āĻ°ে āĻ¨āĻĨি āĻ…āĻ¤িāĻ°িāĻ•্āĻ¤ āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŦāĻ°াāĻŦāĻ°ে āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°āĻŦেāĻ¨।
āĻ…āĻ¤িāĻ°িāĻ•্āĻ¤ āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻ†āĻ°ো āĻ…āĻ§িāĻ•āĻ¤āĻ° āĻ¯াāĻšাāĻ‡ āĻ•āĻ°ে āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŦāĻ°াāĻŦāĻ°ে āĻ¨āĻĨিāĻŸি āĻĒ্āĻ°েāĻ°āĻŖ āĻ•āĻ°āĻŦেāĻ¨। āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻ¨āĻĨি āĻĒাāĻ“ā§ŸাāĻ° āĻĒāĻ° āĻ‰āĻ•্āĻ¤ āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻĻāĻ˛িāĻ˛াāĻĻি āĻ…āĻ§িāĻ•āĻ¤āĻ° āĻ¯াāĻšাāĻ‡ āĻ•āĻ°ে āĻ•āĻ°্āĻŽāĻ•াāĻ¨্āĻĄেāĻ° āĻ‰āĻĒāĻ° "āĻ¸āĻ¨্āĻ¤ুāĻˇ্āĻŸ āĻŦা āĻ¸āĻ¨্āĻ¤োāĻˇāĻœāĻ¨āĻ• āĻšāĻ‡āĻ˛েāĻ‡" āĻĒ্āĻ°āĻ¤িāĻˇ্āĻ াāĻ¨েāĻ° āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĒ্āĻ°āĻĻাāĻ¨েāĻ° āĻ¸ুāĻĒাāĻ°িāĻ¸ে āĻ…āĻ¨ুāĻŽোāĻĻāĻ¨ āĻĻেāĻŦেāĻ¨।
āĻ…āĻ¤:āĻĒāĻ° āĻ¨āĻĨি āĻļাāĻ–াā§Ÿ āĻĢেāĻ°āĻ¤ āĻ†āĻ¸āĻŦে, āĻāĻŦাāĻ° āĻ¨āĻĨিāĻ¤ে āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻĢāĻ°āĻŽ āĻĒুāĻ°āĻ¨ āĻ•āĻ°ে āĻĒুāĻ¨āĻ°াā§Ÿ āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻŽāĻšোāĻĻā§ŸেāĻ° āĻ¸āĻŽ্āĻŽুāĻ–ে āĻŦāĻ¨্āĻĄাāĻ°āĻ—āĻ¨ āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻ•āĻĒিāĻ¤ে āĻ¸্āĻŦাāĻ•্āĻˇāĻ° āĻĻেāĻŦেāĻ¨, āĻ•āĻŽিāĻļāĻ¨াāĻ° āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸ āĻ•āĻĒিāĻ¤ে āĻ¸্āĻŦাāĻ•্āĻˇāĻ° āĻ•āĻ°ে āĻŦāĻ¨্āĻĄাāĻ°েāĻ° āĻŦāĻ°াāĻŦāĻ°ে āĻšāĻ¸্āĻ¤াāĻ¨্āĻ¤āĻ° āĻ•āĻ°āĻŦেāĻ¨। āĻ¤āĻŦে āĻšāĻ¸্āĻ¤াāĻ¨্āĻ¤āĻ°েāĻ° āĻĒূāĻ°্āĻŦে āĻ˛াāĻ‡āĻ¸েāĻ¨্āĻ¸েāĻ° āĻšিāĻ¸্āĻ¯া āĻ“ āĻ¤āĻĨ্āĻ¯ āĻ…āĻ¨āĻ˛াāĻ‡āĻ¨ে āĻĒ্āĻ°োāĻ—্āĻ°াāĻŽাāĻ° āĻ¸াāĻšেāĻŦ āĻ†āĻĒāĻ˛োāĻĄ āĻĻেāĻŦেāĻ¨।
āĻœীāĻŦāĻ¨āĻ¯াāĻ¤্āĻ°াāĻ° āĻŦ্āĻ¯ā§Ÿ āĻĒ্āĻ°āĻ¤ি āĻŦāĻ›āĻ°āĻ‡ āĻŦাā§œāĻ›ে। āĻŦিāĻļেāĻˇāĻ­াāĻŦে āĻ˜āĻ°āĻ­াā§œা, āĻšিāĻ•িā§ŽāĻ¸া, āĻ–াāĻŦাāĻ°, āĻ¯াāĻ¤াā§ŸাāĻ¤, āĻ¸āĻ¨্āĻ¤াāĻ¨েāĻ° āĻĒā§œাāĻ˛েāĻ–াāĻ° āĻ–āĻ°āĻš āĻŦেā§œেāĻ‡ āĻšāĻ˛েāĻ›ে। āĻ…āĻĨāĻš āĻāĻ¸āĻŦ āĻ–āĻ°āĻšেāĻ° āĻ¸āĻ™্āĻ—ে āĻ¸াāĻŽāĻž্āĻœāĻ¸্āĻ¯ āĻ°েāĻ–ে āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻāĻ• āĻŸাāĻ•াāĻ“ āĻŦাā§œাāĻ¨ো āĻšāĻš্āĻ›ে āĻ¨া। āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸেāĻ° āĻ¸ীāĻŽা āĻ†ā§œাāĻ‡ āĻ˛াāĻ– āĻŸাāĻ•া āĻ¨িāĻ°্āĻ§াāĻ°িāĻ¤ āĻšā§ŸেāĻ›িāĻ˛ ā§¨ā§Ļā§§ā§Ģ-ā§§ā§Ŧ āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে। āĻāĻ°āĻĒāĻ° āĻĒ্āĻ°āĻ¤ি āĻŦāĻ›āĻ°āĻ‡ āĻĒāĻŖ্āĻ¯ āĻ“ āĻ¸েāĻŦাāĻ° āĻŽূāĻ˛্āĻ¯ āĻŦেā§œেāĻ›ে। āĻ¤āĻŦু āĻāĻ‡ āĻ¸ীāĻŽা āĻšāĻ˛āĻ¤িāĻŦাāĻ° āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ āĻāĻ•āĻ‡ āĻ†āĻ›ে। āĻ†ā§ŸāĻ•āĻ° āĻ†āĻ‡āĻ¨ āĻ…āĻ¨ুāĻ¯াā§Ÿী āĻ†ā§Ÿ-āĻŦ্āĻ¯ā§Ÿ āĻ“ āĻ¸āĻŽ্āĻĒāĻĻেāĻ° āĻšিāĻ¸াāĻŦ āĻŽিāĻ˛িā§Ÿে āĻŦāĻ›āĻ°ে āĻĻুāĻ‡ āĻ˛াāĻ– ā§Ģā§Ļ āĻšাāĻœাāĻ° āĻŸাāĻ•াāĻ° āĻŦেāĻļি āĻĒ্āĻ°āĻ•ৃāĻ¤ āĻ†ā§Ÿ āĻĨাāĻ•āĻ˛ে āĻāĻ•āĻœāĻ¨ āĻŦ্āĻ¯āĻ•্āĻ¤িāĻ•ে āĻ…āĻŦāĻļ্āĻ¯āĻ‡ āĻ†ā§ŸāĻ•āĻ° āĻĒāĻ°িāĻļোāĻ§ āĻ•āĻ°āĻ¤ে āĻšāĻŦে। āĻ†ā§ŸāĻ•āĻ° āĻĒāĻ°িāĻļোāĻ§ āĻŦা āĻ°িāĻŸাāĻ°্āĻ¨ āĻœāĻŽা āĻ¨া āĻĻিāĻ˛ে āĻļাāĻ¸্āĻ¤ি āĻšিāĻ¸েāĻŦে āĻœেāĻ˛-āĻœāĻ°িāĻŽাāĻ¨াāĻ° āĻŦিāĻ§াāĻ¨ āĻ†āĻ›ে।
ā§¨ā§Ļā§§ā§Ŧ āĻ¸াāĻ˛ে āĻœীāĻŦāĻ¨āĻ¯াāĻ¤্āĻ°াāĻ° āĻŦ্āĻ¯ā§Ÿ āĻŦেā§œেāĻ›িāĻ˛ ā§Ŧ.ā§Ēā§­%, āĻĒāĻ°েāĻ° āĻŦāĻ›āĻ° āĻāĻ° āĻŦৃāĻĻ্āĻ§ি āĻšাāĻ° āĻ›িāĻ˛ ā§Ž.ā§Ēā§Ē%। āĻ—āĻ¤ āĻŦāĻ›āĻ° āĻœীāĻŦāĻ¨āĻ¯াāĻĒāĻ¨েāĻ° āĻ–āĻ°āĻš āĻŦেā§œেāĻ›ে ā§Ŧ%। āĻāĻ•āĻ‡
āĻ¸āĻ™্āĻ—ে āĻĒāĻŖ্āĻ¯ āĻ“ āĻ¸েāĻŦা āĻŽূāĻ˛্āĻ¯ āĻŦেā§œেāĻ›ে ā§Ģ.ā§§ā§¯%। āĻ•āĻ¨āĻœ্āĻ¯ুāĻŽাāĻ°্āĻ¸ āĻ…্āĻ¯াāĻ¸োāĻ¸িā§ŸেāĻļāĻ¨ āĻ…āĻŦ āĻŦাংāĻ˛াāĻĻেāĻļেāĻ° (āĻ•্āĻ¯াāĻŦ) āĻāĻ‡ āĻšিāĻ¸াāĻŦে āĻļিāĻ•্āĻˇা, āĻ¸্āĻŦাāĻ¸্āĻĨ্āĻ¯ āĻ“ āĻ¯াāĻ¤াā§ŸাāĻ¤েāĻ° āĻ–āĻ°āĻš āĻ§āĻ°া āĻšā§ŸāĻ¨ি। āĻ…āĻĨāĻš āĻĒাāĻ°িāĻŦাāĻ°িāĻ• āĻŦ্āĻ¯ā§ŸেāĻ° āĻāĻ•āĻŸা āĻŦā§œ āĻ…ংāĻļ āĻ¯াā§Ÿ āĻ āĻ¤িāĻ¨āĻŸি āĻ–াāĻ¤ে।
āĻ•্āĻ¯াāĻŦেāĻ° āĻŽāĻ¤ে, āĻŦ্āĻ¯ā§Ÿ āĻŦৃāĻĻ্āĻ§িāĻ° āĻ…āĻ­িāĻ˜াāĻ¤ āĻ¸ীāĻŽিāĻ¤ āĻ†ā§ŸেāĻ° āĻļāĻšুāĻ°ে āĻŽাāĻ¨ুāĻˇেāĻ° āĻ“āĻĒāĻ° āĻŦেāĻļি। āĻ¨্āĻ¯ূāĻ¨āĻ¤āĻŽ āĻšাāĻšিāĻĻা āĻŽিāĻŸিā§Ÿে āĻ¸ংāĻ¸াāĻ° āĻ–āĻ°āĻš āĻŦāĻ›āĻ°ে āĻ†ā§œাāĻ‡ āĻ˛াāĻ– āĻŸাāĻ•াā§Ÿ (āĻŽাāĻ¸ে ā§¨ā§Ļ āĻšাāĻœাāĻ° ā§Žā§Šā§Š āĻŸাāĻ•া) āĻ§āĻ°ে āĻ°াāĻ–া āĻ¨িāĻŽ্āĻ¨ āĻ“ āĻ¨িāĻŽ্āĻ¨ āĻŽāĻ§্āĻ¯āĻŽ āĻĒāĻ°িāĻŦাāĻ°েāĻ° āĻĒāĻ•্āĻˇেāĻ“ āĻĒ্āĻ°াā§Ÿ āĻ…āĻ¸āĻŽ্āĻ­āĻŦ। āĻ¤াāĻ‡ āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻŦাā§œাāĻ¨োāĻ° āĻœোāĻ°াāĻ˛ো āĻĻাāĻŦি āĻ°ā§ŸেāĻ›ে āĻŦিāĻ­িāĻ¨্āĻ¨ āĻŽāĻšāĻ˛ āĻĨেāĻ•ে। āĻ¤āĻŦে āĻ•āĻ°āĻĻাāĻ¤া āĻšাāĻ°াāĻ¨োāĻ° āĻ­ā§Ÿে āĻ āĻĻাāĻŦি āĻŽাāĻ¨āĻ¤ে āĻ°াāĻœি āĻ¨ā§Ÿ āĻœাāĻ¤ীā§Ÿ āĻ°াāĻœāĻ¸্āĻŦ āĻŦোāĻ°্āĻĄ (āĻāĻ¨āĻŦিāĻ†āĻ°)।
āĻ¤āĻŦে āĻ…āĻ°্āĻĨāĻ¨ীāĻ¤ি āĻŦিāĻļ্āĻ˛েāĻˇāĻ•āĻ°া āĻ­িāĻ¨্āĻ¨āĻŽāĻ¤ āĻœাāĻ¨িā§Ÿে āĻŦāĻ˛েāĻ¨, āĻ•āĻ°েāĻ° āĻŦোāĻা āĻ•āĻŽাāĻ¨ো āĻšāĻ˛ে āĻ•āĻ°āĻĻাāĻ¤াāĻ° āĻ¸ংāĻ–্āĻ¯া āĻ•āĻŽāĻŦে āĻ¨া āĻŦāĻ°ং āĻŦাā§œāĻŦে। āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ¸ীāĻŽা āĻŦাā§œাāĻ¨ো āĻāĻŦং āĻ āĻ•্āĻˇেāĻ¤্āĻ°ে āĻ•āĻ°āĻšাāĻ° āĻĒুāĻ¨āĻ°্āĻŦিāĻ¨্āĻ¯াāĻ¸েāĻ° āĻĒ্āĻ°ā§ŸোāĻœāĻ¨ āĻ°ā§ŸেāĻ›ে।
āĻœাāĻ¤ীā§Ÿ āĻŦাāĻœেāĻŸেāĻ° āĻ¤āĻĨ্āĻ¯ āĻŦিāĻļ্āĻ˛েāĻˇāĻŖে āĻĻেāĻ–া āĻ¯াā§Ÿ, ā§¨ā§Ļā§§ā§Ģ-ā§§ā§Ŧ āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻĻুāĻ‡ āĻ˛াāĻ– ā§¨ā§Ļ āĻšাāĻœাāĻ° āĻŸাāĻ•া āĻĨেāĻ•ে āĻŦাā§œিā§Ÿে āĻĻুāĻ‡ āĻ˛াāĻ– ā§Ģā§Ļ āĻšাāĻœাāĻ° āĻŸাāĻ•া āĻ•āĻ°া āĻšā§Ÿ। āĻāĻ° āĻŦেāĻļি āĻ†ā§Ÿ āĻ•āĻ°āĻ˛ে āĻāĻ•āĻœāĻ¨ āĻŦ্āĻ¯āĻ•্āĻ¤িāĻ•ে āĻāĻ• āĻ•āĻ°āĻŦāĻ°্āĻˇে āĻ¤াāĻ° āĻ†ā§Ÿ, āĻŦ্āĻ¯ā§Ÿ, āĻ¸āĻŽ্āĻĒāĻĻেāĻ° āĻĒāĻ°িāĻŽাāĻŖ āĻāĻŦং āĻ°েā§ŸাāĻ¤ āĻ¸āĻŦ āĻ•িāĻ›ু āĻšিāĻ¸াāĻŦ āĻ•āĻ°ে āĻāĻ¨āĻŦিāĻ†āĻ° āĻ¨িāĻ°্āĻ§াāĻ°িāĻ¤ āĻšাāĻ°ে āĻ†ā§ŸāĻ•āĻ° āĻšিāĻ¸াāĻŦে āĻ¨িāĻ°্āĻĻিāĻˇ্āĻŸ āĻĒāĻ°িāĻŽাāĻŖ āĻ…āĻ°্āĻĨ āĻ¸āĻ°āĻ•াāĻ°ি āĻ•োāĻˇাāĻ—াāĻ°ে āĻœāĻŽা āĻĻিāĻ¤ে āĻšā§Ÿ। āĻŦāĻ°্āĻ¤āĻŽাāĻ¨ে āĻĒ্āĻ°āĻĨāĻŽ āĻĻুāĻ‡ āĻ˛াāĻ– ā§Ģā§Ļ āĻšাāĻœাāĻ° āĻŸাāĻ•া āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ āĻŽোāĻŸ āĻ†ā§ŸেāĻ° āĻ“āĻĒāĻ° āĻļূāĻ¨্āĻ¯, āĻĒāĻ°āĻŦāĻ°্āĻ¤ী āĻšাāĻ° āĻ˛াāĻ– āĻŸাāĻ•া āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ ā§§ā§Ļ āĻļāĻ¤াংāĻļ, āĻĒāĻ°āĻŦāĻ°্āĻ¤ী āĻĒাঁāĻš āĻ˛াāĻ– āĻŸাāĻ•া āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ ā§§ā§Ģ āĻļāĻ¤াংāĻļ, āĻĒāĻ°āĻŦāĻ°্āĻ¤ী āĻ›ā§Ÿ āĻ˛াāĻ– āĻŸাāĻ•া āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ ā§¨ā§Ļ āĻļāĻ¤াংāĻļ, āĻĒāĻ°āĻŦāĻ°্āĻ¤ী ā§Šā§Ļ āĻ˛াāĻ– āĻŸাāĻ•া āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ ā§¨ā§Ģ āĻļāĻ¤াংāĻļ, āĻ…āĻŦāĻļিāĻˇ্āĻŸ āĻŽোāĻŸ āĻ†ā§ŸেāĻ° āĻ“āĻĒāĻ° ā§Šā§Ļ āĻļāĻ¤াংāĻļ āĻšাāĻ°ে āĻ•āĻ° āĻĒāĻ°িāĻļোāĻ§েāĻ° āĻŦিāĻ§াāĻ¨ āĻ†āĻ›ে। āĻ āĻ›াā§œা āĻŽāĻšিāĻ˛া āĻ•āĻ°āĻĻাāĻ¤া āĻ“ ā§Ŧā§Ģ āĻŦāĻ›āĻ°েāĻ° āĻŦেāĻļি āĻŦā§ŸāĻ¸েāĻ° āĻ•āĻ°āĻĻাāĻ¤াāĻ° āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻ¤িāĻ¨ āĻ˛াāĻ– āĻŸাāĻ•া, āĻĒ্āĻ°āĻ¤িāĻŦāĻ¨্āĻ§ী āĻ•āĻ°āĻĻাāĻ¤াāĻ° āĻšাāĻ° āĻ˛াāĻ– āĻŸাāĻ•া āĻāĻŦং āĻ—েāĻœেāĻŸāĻ­ুāĻ•্āĻ¤ āĻ¯ুāĻĻ্āĻ§াāĻšāĻ¤ āĻŽুāĻ•্āĻ¤িāĻ¯োāĻĻ্āĻ§াāĻĻেāĻ° āĻšাāĻ° āĻ˛াāĻ– ā§¨ā§Ģ āĻšাāĻœাāĻ° āĻŸাāĻ•া āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻ¨িāĻ°্āĻ§াāĻ°িāĻ¤ āĻ†āĻ›ে। āĻŽূāĻ˛্āĻ¯āĻ¸্āĻĢীāĻ¤িāĻ° āĻšাāĻ° ā§¨ā§Ļā§§ā§Ē-ā§§ā§Ģ āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে ā§Ŧ.ā§Ēā§§, ā§¨ā§Ļā§§ā§Ģ-ā§§ā§Ŧ āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে ā§Ģ.ā§¯ā§¨, ā§¨ā§Ļā§§ā§Ŧ-ā§§ā§­ āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে ā§Ģ.ā§Ēā§Ē, ā§¨ā§Ļā§§ā§­-ā§§ā§Ž āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে ā§Ģ.ā§­ā§Ž āĻļāĻ¤াংāĻļ। āĻšāĻ˛āĻ¤ি āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°েāĻ° āĻŽাāĻ°্āĻš āĻĒāĻ°্āĻ¯āĻ¨্āĻ¤ āĻ āĻšাāĻ° ā§Ģ.ā§Ģā§Ģ āĻļāĻ¤াংāĻļ।
āĻ¸াāĻŦেāĻ• āĻ¤āĻ¤্āĻ¤্āĻŦাāĻŦāĻ§াā§ŸāĻ• āĻ¸āĻ°āĻ•াāĻ°েāĻ° āĻ‰āĻĒāĻĻেāĻˇ্āĻŸা āĻŽিāĻ°্āĻœ্āĻœা āĻ†āĻœিāĻœুāĻ˛ āĻ‡āĻ¸āĻ˛াāĻŽ āĻ•াāĻ˛েāĻ° āĻ•āĻŖ্āĻ āĻ•ে āĻŦāĻ˛েāĻ¨, ‘āĻ†āĻŽাāĻĻেāĻ° āĻĒ্āĻ°āĻ¤্āĻ¯েāĻ•āĻ•ে āĻĒ্āĻ°āĻ¤ি āĻŽুāĻšূāĻ°্āĻ¤ে āĻĒāĻ°োāĻ•্āĻˇ āĻ•āĻ° āĻšিāĻ¸েāĻŦে āĻĻ্āĻ°āĻŦ্āĻ¯āĻŽূāĻ˛্āĻ¯েāĻ° āĻ¸āĻ™্āĻ—ে āĻ“ āĻ¸েāĻŦা āĻ•িāĻ¨āĻ¤ে āĻŽোāĻŸা āĻ…āĻ™্āĻ•েāĻ° āĻ…āĻ°্āĻĨ āĻ¸āĻ°āĻ•াāĻ°āĻ•ে āĻĻিāĻ¤ে āĻšāĻš্āĻ›ে। āĻāĻ¸āĻŦ āĻŦ্āĻ¯ā§Ÿ āĻŦেā§œেāĻ‡ āĻšāĻ˛েāĻ›ে। āĻ¸াāĻ§াāĻ°āĻŖ āĻ†ā§ŸেāĻ° āĻŽাāĻ¨ুāĻˇ āĻāĻ¸āĻŦ āĻ–āĻ°āĻšে āĻšিāĻŽāĻļিāĻŽ āĻ–াāĻš্āĻ›ে। āĻāĻ° āĻ¸āĻ™্āĻ—ে āĻĒ্āĻ°āĻ¤্āĻ¯āĻ•্āĻˇ āĻ•āĻ° āĻšিāĻ¸েāĻŦে āĻŦā§œ āĻ…āĻ™্āĻ•েāĻ° āĻ…āĻ°্āĻĨ āĻšাāĻĒিā§Ÿে āĻĻিāĻ˛ে āĻ…āĻ˛্āĻĒ āĻ†ā§ŸেāĻ° āĻŽাāĻ¨ুāĻˇেāĻ° āĻœāĻ¨্āĻ¯ āĻŦোāĻা āĻšā§Ÿে āĻ¯াā§Ÿ। āĻ āĻ•্āĻˇেāĻ¤্āĻ°ে āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻ•িāĻ›ুāĻŸা āĻŦাā§œাāĻ˛ে āĻāĻŦং āĻĒ্āĻ°āĻĨāĻŽ āĻ¸্āĻ˛্āĻ¯াāĻŦেāĻ° ā§§ā§Ļ āĻļāĻ¤াংāĻļ āĻ•āĻŽিā§Ÿে ā§Ģ āĻŦা ā§Ē āĻļāĻ¤াংāĻļ āĻ•āĻ°া āĻšāĻ˛ে āĻ¤াāĻĻেāĻ° āĻ“āĻĒāĻ° āĻšাāĻĒ āĻ•āĻŽāĻŦে। āĻŦেঁāĻšে āĻ¯াāĻ“ā§Ÿা āĻ…āĻ°্āĻĨ āĻ¨িāĻœেāĻ°, āĻĒāĻ°িāĻŦাāĻ°েāĻ° āĻāĻŦং āĻ¸āĻ¨্āĻ¤াāĻ¨েāĻ° āĻœāĻ¨্āĻ¯ āĻŦ্āĻ¯ā§Ÿ āĻ•āĻ°āĻ¤ে āĻĒাāĻ°āĻŦে। āĻ¤াāĻĻেāĻ° āĻ¸āĻ•্āĻˇāĻŽāĻ¤া āĻŦাā§œāĻ˛ে āĻ¤াāĻ°া āĻ…āĻ˛্āĻĒ āĻ¸āĻŽā§Ÿে āĻ•āĻ°āĻ¸ীāĻŽাā§Ÿ āĻšāĻ˛ে āĻ†āĻ¸āĻŦে।’
āĻŦেāĻ¸āĻ°āĻ•াāĻ°ি āĻ—āĻŦেāĻˇāĻŖা āĻ¸ংāĻ¸্āĻĨা āĻ¸িāĻĒিāĻĄিāĻ° āĻ—āĻŦেāĻˇāĻŖা āĻĒāĻ°িāĻšাāĻ˛āĻ• āĻĄ. āĻ–āĻ¨্āĻĻāĻ•াāĻ° āĻ—োāĻ˛াāĻŽ āĻŽোā§ŸাāĻœ্āĻœেāĻŽ āĻ•াāĻ˛েāĻ° āĻ•āĻŖ্āĻŸāĻ•ে āĻŦāĻ˛েāĻ¨, ‘āĻāĻ¨āĻŦিāĻ†āĻ°েāĻ° āĻ“āĻĒāĻ° āĻ°াāĻœāĻ¸্āĻŦ āĻ†āĻĻাā§Ÿ āĻāĻŦং āĻ•āĻ°āĻĻাāĻ¤া āĻŦাā§œাāĻ¨োāĻ° āĻšাāĻĒ āĻĨাāĻ•ে। āĻ¤াāĻ‡ āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻŦাā§œিā§Ÿে āĻ…āĻ˛্āĻĒ āĻ•িāĻ›ু āĻŽাāĻ¨ুāĻˇāĻ•েāĻ“ āĻ•āĻ°āĻ¸ীāĻŽাāĻ° āĻŦাāĻ‡āĻ°ে āĻ¨িāĻ¤ে āĻšাā§Ÿ āĻ¨া। āĻ•িāĻ¨্āĻ¤ু āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা ā§Ģā§Ļ āĻšাāĻœাāĻ° āĻŸাāĻ•া āĻŦাā§œাāĻ¨ো āĻšāĻ˛েāĻ“ āĻāĻ¨āĻŦিāĻ†āĻ°েāĻ° āĻŽোāĻŸ āĻ†āĻĻাā§Ÿে āĻ¤েāĻŽāĻ¨ āĻ•োāĻ¨ো āĻĒ্āĻ°āĻ­াāĻŦ āĻĒā§œāĻŦে āĻ¨া। āĻ•াāĻ°āĻŖ āĻāĻ¨āĻŦিāĻ†āĻ°েāĻ° āĻŽোāĻŸ āĻ†āĻĻাā§ŸেāĻ° āĻ…āĻ¤ি āĻ¸াāĻŽাāĻ¨্āĻ¯ āĻāĻ¸āĻŦ āĻŽাāĻ¨ুāĻˇেāĻ° āĻ•াāĻ› āĻĨেāĻ•ে āĻĒাāĻ“ā§Ÿা āĻ¯াā§Ÿ। āĻ āĻ›াā§œা āĻ…āĻ˛্āĻĒ āĻ†ā§ŸেāĻ° āĻŽাāĻ¨ুāĻˇেāĻ° āĻ“āĻĒāĻ° āĻšাāĻĒ āĻ•āĻŽাāĻ¤ে āĻ†ā§ŸāĻ•āĻ° āĻ†āĻĻাā§ŸেāĻ° āĻĒ্āĻ°āĻĨāĻŽ āĻšাāĻ° ā§§ā§Ļ āĻļāĻ¤াংāĻļেāĻ° āĻĒāĻ°িāĻŦāĻ°্āĻ¤ে ā§Š āĻŦা ā§Ē āĻļāĻ¤াংāĻļ āĻ•āĻ°া āĻ¯েāĻ¤ে āĻĒাāĻ°ে। āĻāĻ¤ে āĻ•āĻ°āĻĻাāĻ¤াāĻ° āĻ¸ংāĻ–্āĻ¯া āĻ•āĻŽāĻŦে āĻ¨া। āĻ•িāĻ¨্āĻ¤ু āĻ•āĻ°āĻĻাāĻ¤াāĻ•ে āĻ•āĻŽāĻšাāĻ°ে āĻ¸āĻ°াāĻ¸āĻ°ি āĻ•āĻ° āĻĻিāĻ¤ে āĻšāĻŦে। āĻĢāĻ˛ে āĻ•āĻ°āĻĻাāĻ¤া āĻ¸্āĻŦāĻ¸্āĻ¤ি āĻĒাāĻŦে। āĻ¤াāĻ°া āĻ•āĻ°āĻ¸ীāĻŽাā§Ÿ āĻŸিāĻ•ে āĻĨাāĻ•āĻŦে।’
āĻ†āĻ—াāĻŽী āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°েāĻ° āĻŦাāĻœেāĻŸে āĻ…āĻ¨্āĻ¤āĻ°্āĻ­ুāĻ•্āĻ¤িāĻ¤ে āĻŦিāĻ­িāĻ¨্āĻ¨ āĻļ্āĻ°েāĻŖি-āĻĒেāĻļাāĻ° āĻŽাāĻ¨ুāĻˇেāĻ° āĻ•াāĻ› āĻĨেāĻ•ে āĻāĻ¨āĻŦিāĻ†āĻ° āĻĒ্āĻ°āĻ¸্āĻ¤াāĻŦ āĻ¸ংāĻ—্āĻ°āĻš āĻ•āĻ°েāĻ›ে। āĻāĻ¸āĻŦ āĻ¨িā§Ÿে āĻ¸ংāĻļ্āĻ˛িāĻˇ্āĻŸāĻĻেāĻ° āĻ¸āĻ™্āĻ—ে āĻĒ্āĻ°াā§Ÿ āĻŽাāĻ¸āĻŦ্āĻ¯াāĻĒী āĻĻāĻĢাā§Ÿ āĻĻāĻĢাā§Ÿ āĻŦৈāĻ āĻ• āĻ•āĻ°েāĻ›ে। āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻŦাā§œিā§Ÿে āĻšাāĻ° āĻĒুāĻ¨āĻ°্āĻŦিāĻ¨্āĻ¯াāĻ¸েāĻ° āĻĻাāĻŦিāĻŸি āĻĒ্āĻ°āĻ¸্āĻ¤াāĻŦে āĻ“ āĻ†āĻ˛োāĻšāĻ¨াāĻ•াāĻ˛ে āĻ¸āĻŦāĻšেā§Ÿে āĻŦেāĻļিāĻŦাāĻ° āĻāĻ¸েāĻ›ে।
āĻĻেāĻļেāĻ° āĻŦ্āĻ¯āĻŦāĻ¸াā§ŸীāĻĻেāĻ° āĻļীāĻ°্āĻˇ āĻ¸ংāĻ—āĻ āĻ¨ āĻāĻĢāĻŦিāĻ¸িāĻ¸িāĻ†āĻ‡ āĻĨেāĻ•ে āĻ†āĻ—াāĻŽী āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে āĻ¸াāĻ§াāĻ°āĻŖ āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻŦাā§œিā§Ÿে āĻ¤িāĻ¨ āĻ˛াāĻ– ā§Ģā§Ļ āĻšাāĻœাāĻ° āĻŸাāĻ•া āĻ¨িāĻ°্āĻ§াāĻ°āĻŖেāĻ° āĻĻাāĻŦি āĻœাāĻ¨িā§Ÿে āĻŦāĻ˛া āĻšā§ŸেāĻ›ে, ‘āĻšāĻ˛āĻ¤ি āĻāĻŦং āĻ—āĻ¤ āĻ¤িāĻ¨ āĻ…āĻ°্āĻĨāĻŦāĻ›āĻ°ে āĻŽূāĻ˛্āĻ¯āĻ¸্āĻĢীāĻ¤ি āĻ—ā§œে ā§Ģ āĻļāĻ¤াংāĻļেāĻ° āĻ“āĻĒāĻ°ে āĻĨাāĻ•āĻ˛েāĻ“ āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ†ā§ŸāĻ¸ীāĻŽা āĻŦাā§œাāĻ¨ো āĻšā§ŸāĻ¨ি। āĻāĻ¤ে āĻ¸াāĻ§াāĻ°āĻŖ āĻ†ā§ŸেāĻ° āĻŽাāĻ¨ুāĻˇেāĻ° āĻ­োāĻ—াāĻ¨্āĻ¤ি āĻŦেā§œেāĻ›ে।’
āĻĸাāĻ•া āĻšেāĻŽ্āĻŦাāĻ° āĻ…āĻŦ āĻ•āĻŽাāĻ°্āĻ¸ āĻ…্āĻ¯াāĻ¨্āĻĄ āĻ‡āĻ¨্āĻĄাāĻ¸্āĻŸ্āĻ°িāĻ° (āĻĄিāĻ¸িāĻ¸িāĻ†āĻ‡) āĻ¸āĻ­াāĻĒāĻ¤ি āĻ“ā§ŸাāĻ¸াāĻŽা āĻ¤াāĻ¸িāĻ° āĻŦāĻ˛েāĻ¨, ‘āĻœীāĻŦāĻ¨āĻ§াāĻ°āĻŖ āĻŦ্āĻ¯ā§Ÿ āĻŦেā§œেāĻ›ে āĻ“ āĻ¸াāĻ§াāĻ°āĻŖ āĻŽাāĻ¨ুāĻˇেāĻ° āĻ•্āĻ°ā§ŸāĻ•্āĻˇāĻŽāĻ¤া āĻš্āĻ°াāĻ¸ āĻĒেā§ŸেāĻ›ে। āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ¸ীāĻŽা āĻŦাā§œাāĻ¨ো āĻ“ āĻ•āĻ°েāĻ° āĻšাāĻ° āĻš্āĻ°াāĻ¸ āĻ•āĻ°া āĻšāĻ˛ে āĻŽাāĻ¨ুāĻˇ āĻ•āĻ° āĻĒ্āĻ°āĻĻাāĻ¨ে āĻ‰ā§ŽāĻ¸াāĻšিāĻ¤ āĻšāĻŦে। āĻāĻ¤ে āĻ¸āĻšāĻœে āĻ•āĻ°েāĻ° āĻ†āĻ“āĻ¤া āĻŦাā§œāĻŦে।
āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ¸ীāĻŽা āĻŦাā§œাāĻ¨োāĻ° āĻŦিāĻˇā§Ÿে āĻāĻ¨āĻŦিāĻ†āĻ° āĻšেā§ŸাāĻ°āĻŽ্āĻ¯াāĻ¨ āĻŽো. āĻŽোāĻļাāĻ°āĻ°āĻĢ āĻšোāĻ¸েāĻ¨ āĻŦāĻ˛েāĻ¨, ‘āĻāĻ–āĻ¨ āĻ‡āĻŸিāĻ†āĻ‡āĻāĻ¨āĻ§াāĻ°ীāĻ° āĻ¸ংāĻ–্āĻ¯া āĻĒ্āĻ°াā§Ÿ ā§Ēā§Ļ āĻ˛াāĻ–। āĻ•িāĻ¨্āĻ¤ু āĻ°িāĻŸাāĻ°্āĻ¨ āĻĻিāĻš্āĻ›ে āĻāĻ° āĻšেā§Ÿে āĻ•āĻŽ। āĻ•āĻ°āĻĻাāĻ¤াāĻ° āĻ¸ংāĻ–্āĻ¯া ā§Žā§Ļ āĻ˛াāĻ– āĻŦা āĻāĻ• āĻ•োāĻŸি āĻ•āĻ°া āĻ¸āĻŽ্āĻ­āĻŦ āĻšāĻ˛ে āĻ•āĻ°āĻŽুāĻ•্āĻ¤ āĻ¸ীāĻŽা ā§¨ā§Ļ āĻšাāĻœাāĻ° āĻŦা ā§Ģā§Ļ āĻšাāĻœাāĻ° āĻŸাāĻ•া āĻŦাā§œাāĻ¨ো āĻšāĻ˛েāĻ“ āĻ°াāĻœāĻ¸্āĻŦ āĻ†āĻĻাā§Ÿে āĻ¤েāĻŽāĻ¨ āĻĒ্āĻ°āĻ­াāĻŦ āĻĒā§œāĻŦে āĻ¨া।’
Source :The daily Kaler Kantha

Double Taxation is created when the same income is taxed in two different countries during international trade. Avoidance of Double Taxation Agreements is an agreement concluded between Bangladesh and another jurisdiction (a treaty partner) which serves to relieve double taxation of income that is earned in one jurisdiction by a resident of the other jurisdiction. It spells out the taxing rights between Bangladesh and her treaty partner on the different types of income arising from cross-border economic activities between the two jurisdictions. It also provides for reduction or exemption of tax on certain types of income.

There are agreements on avoidance of double taxation between Bangladesh and 32 countries which are:-


- UK
- Singapore
- Sweden
- South Korea
- Canada
- Pakistan
- Romania
- Sri Lanka
- France
- Malaysia
- Japan
- India
- Germany
- The Netherlands
- Italy
- Denmark
- China
- Belgium
- Thailand
- Poland
- Philippines
- Vietnam
- Turkey
- Norway
- USA
- Indonesia
- Switzerland
- Saudi Arabia
- Mauritius
- UAE
- Myanmar
- Belarus