{"id":4102,"date":"2023-12-22T10:06:51","date_gmt":"2023-12-22T04:36:51","guid":{"rendered":"https:\/\/tsboardsolutions.in\/?p=4102"},"modified":"2023-12-23T17:26:13","modified_gmt":"2023-12-23T11:56:13","slug":"ts-inter-2nd-year-accountancy-notes-chapter-3","status":"publish","type":"post","link":"https:\/\/tsboardsolutions.in\/ts-inter-2nd-year-accountancy-notes-chapter-3\/","title":{"rendered":"TS Inter 2nd Year Accountancy Notes Chapter 3 Accounting for Not-for-Profit Organisation"},"content":{"rendered":"
Here students can locate\u00a0TS Inter 2nd Year Accountancy Notes<\/a> Chapter 3 Accounting for Not-for-Profit Organisation to prepare for their exam.<\/p>\n \u2192 Not for profit organisation means an organisation whose main object not to earn a profit, but to render service to their members.<\/p>\n \u2192 It includes Education Institutions, Hospitals, Clubs, Religious Institutions, cooperation Societies etc.<\/p>\n \u2192 Final Accounts prepared by not-for-profit organizations consist the following:<\/p>\n \u2192 Receipts and payment account is a summary of cash and bank transactions. All the cash receipts and payments are recorded in this account.<\/p>\n <\/p>\n \u2192 Income and Expenditure account is similar to profit and loss account. Revenue Expenditure and Revenue Incomes are recorded in this account. Revenue expenditure and Revenue incomes are recorded in this account.<\/p>\n \u2192 Revenue Expenditure is an expenditure whose benefit expires on or before the accounting period.<\/p>\n \u2192 Revenue Receipt is the receipt or income which are received by the business organisation is the normal course of business activities.<\/p>\n \u2192 Capital Expenditure is an expenditure generally incurred for the acquisition of assets or increasing the earning capacity of the business firm.<\/p>\n \u2192 Capital receipt is the receipt of business consisting of capital contributed by the members or shareholders or legacies etc.<\/p>\n \u2192 Deferred Revenue expenditure means the expenditure is revenue in nature, but its benefit is spread over a number of years.<\/p>\n \u2192 \u0c32\u0c3e\u0c16\u0c3e\u0c2a\u0c47\u0c15\u0c4d\u0c37 \u0c32\u0c47\u0c28\u0c3f \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c41: \u0c35\u0c40\u0c1f\u0c3f \u0c2a\u0c4d\u0c30\u0c27\u0c3e\u0c28 \u0c09\u0c26\u0c4d\u0c26\u0c47\u0c36\u0c02 \u0c32\u0c3e\u0c2d\u0c3e\u0c30\u0c4d\u0c1c\u0c28 \u0c15\u0c3e\u0c15\u0c41\u0c02\u0c21\u0c3e, \u0c38\u0c2d\u0c4d\u0c2f\u0c41\u0c32\u0c15\u0c41 \u0c38\u0c47\u0c35\u0c32\u0c28\u0c41 \u0c05\u0c02\u0c26\u0c3f\u0c02\u0c1a\u0c47 \u0c35\u0c3f\u0c27\u0c02\u0c17\u0c3e \u0c09\u0c02\u0c1f\u0c3e\u0c2f\u0c3f.<\/p>\n \u2192 \u0c35\u0c4d\u0c2f\u0c3e\u0c2a\u0c3e\u0c30\u0c47\u0c24\u0c30 \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c41 \u0c32\u0c47\u0c26\u0c3e \u0c32\u0c3e\u0c2d\u0c3e\u0c2a\u0c47\u0c15\u0c4d\u0c37 \u0c32\u0c47\u0c28\u0c3f \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c41: \u0c35\u0c3f\u0c26\u0c4d\u0c2f\u0c3e \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c41, \u0c17\u0c4d\u0c30\u0c02\u0c25\u0c3e\u0c32\u0c2f\u0c3e\u0c32\u0c41, \u0c06\u0c38\u0c41\u0c2a\u0c24\u0c4d\u0c30\u0c41\u0c32\u0c41, \u0c2e\u0c24 \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c41, \u0c15\u0c4d\u0c32\u0c2c\u0c4d\u0c2c\u0c41\u0c32\u0c41 \u0c2e\u0c4a\u0c26\u0c32\u0c48\u0c28\u0c35\u0c3f.<\/p>\n \u2192 \u0c2e\u0c41\u0c17\u0c3f\u0c02\u0c2a\u0c41 \u0c16\u0c3e\u0c24\u0c3e\u0c32\u0c41: \u0c32\u0c3e\u0c2d\u0c3e\u0c2a\u0c47\u0c15\u0c4d\u0c37 \u0c32\u0c47\u0c28\u0c3f \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c41 \u0c06\u0c30\u0c4d\u0c25\u0c3f\u0c15 \u0c38\u0c02\u0c35\u0c24\u0c4d\u0c38\u0c30\u0c3e\u0c02\u0c24\u0c28 \u0c2e\u0c41\u0c17\u0c3f\u0c02\u0c2a\u0c41 \u0c16\u0c3e\u0c24\u0c3e\u0c32\u0c28\u0c41 \u0c15\u0c4d\u0c30\u0c3f\u0c02\u0c26\u0c3f \u0c35\u0c3f\u0c27\u0c02\u0c17\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c4d\u0c24\u0c3e\u0c2f\u0c3f.<\/p>\n \u2192 \u0c35\u0c38\u0c42\u0c33\u0c4d\u0c33\u0c41 \u0c1a\u0c46\u0c32\u0c4d\u0c32\u0c3f\u0c02\u0c2a\u0c41\u0c32 \u0c16\u0c3e\u0c24\u0c3e \u0c28\u0c17\u0c26\u0c41 \u0c16\u0c3e\u0c24\u0c3e\u0c15\u0c41 \u0c2a\u0c4d\u0c30\u0c24\u0c3f\u0c30\u0c42\u0c2a\u0c02, \u0c06\u0c26\u0c3e\u0c2f \u0c35\u0c4d\u0c2f\u0c2f\u0c3e\u0c32 \u0c16\u0c3e\u0c24\u0c3e \u0c32\u0c3e\u0c2d\u0c28\u0c37\u0c4d\u0c1f\u0c3e\u0c32 \u0c16\u0c3e\u0c24\u0c3e\u0c15\u0c41 \u0c2a\u0c4d\u0c30\u0c24\u0c3f\u0c30\u0c42\u0c2a\u0c02.<\/p>\n <\/p>\n \u2192 \u0c2a\u0c46\u0c1f\u0c4d\u0c1f\u0c41\u0c2c\u0c21\u0c3f \u0c32\u0c47\u0c26\u0c3e \u0c2e\u0c42\u0c32\u0c27\u0c28 \u0c28\u0c3f\u0c27\u0c3f: \u0c07\u0c26\u0c3f \u0c35\u0c4d\u0c2f\u0c3e\u0c2a\u0c3e\u0c30 \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32 \u0c2e\u0c42\u0c32\u0c27\u0c28\u0c02 \u0c32\u0c3e\u0c02\u0c1f\u0c3f\u0c26\u0c3f. \u0c26\u0c40\u0c28\u0c3f\u0c28\u0c3f \u0c06\u0c38\u0c4d\u0c24\u0c3f- \u0c05\u0c2a\u0c4d\u0c2a\u0c41\u0c32 \u0c2a\u0c1f\u0c4d\u0c1f\u0c40\u0c32\u0c4b \u0c1a\u0c42\u0c2a\u0c3e\u0c32\u0c3f.<\/p>\n \u2192 \u0c2a\u0c46\u0c1f\u0c4d\u0c1f\u0c41\u0c2c\u0c21\u0c3f \u0c35\u0c4d\u0c2f\u0c2f\u0c02: \u0c38\u0c02\u0c38\u0c4d\u0c25 \u0c38\u0c4d\u0c25\u0c3f\u0c30\u0c3e\u0c38\u0c4d\u0c24\u0c3f\u0c28\u0c3f \u0c38\u0c47\u0c15\u0c30\u0c3f\u0c02\u0c1a\u0c21\u0c3e\u0c28\u0c3f\u0c15\u0c3f \u0c17\u0c3e\u0c28\u0c3f \u0c06\u0c30\u0c4d\u0c1c\u0c28 \u0c1a\u0c47\u0c15\u0c42\u0c30\u0c4d\u0c1a\u0c21\u0c3e\u0c28\u0c3f\u0c15\u0c3f \u0c32\u0c47\u0c26\u0c3e \u0c06\u0c30\u0c4d\u0c1c\u0c28 \u0c36\u0c15\u0c4d\u0c24\u0c3f\u0c28\u0c3f \u0c2a\u0c46\u0c02\u0c1a\u0c21\u0c3e\u0c28\u0c3f\u0c15\u0c3f \u0c1a\u0c47\u0c38\u0c3f\u0c28 \u0c35\u0c4d\u0c2f\u0c2f\u0c3e\u0c32\u0c28\u0c47 \u0c2a\u0c46\u0c1f\u0c4d\u0c1f\u0c41\u0c2c\u0c21\u0c3f \u0c35\u0c4d\u0c2f\u0c2f\u0c3e\u0c32\u0c41 \u0c05\u0c02\u0c1f\u0c3e\u0c30\u0c41.<\/p>\n \u2192 \u0c30\u0c3e\u0c2c\u0c21\u0c3f \u0c35\u0c4d\u0c2f\u0c2f\u0c02: \u0c38\u0c02\u0c38\u0c4d\u0c25 \u0c06\u0c30\u0c4d\u0c1c\u0c28 \u0c36\u0c15\u0c4d\u0c24\u0c3f\u0c28\u0c3f \u0c2f\u0c27\u0c3e\u0c24\u0c25\u0c02\u0c17\u0c3e \u0c09\u0c02\u0c1a\u0c21\u0c3e\u0c28\u0c3f\u0c15\u0c3f \u0c38\u0c02\u0c38\u0c4d\u0c25 \u0c28\u0c3f\u0c30\u0c4d\u0c35\u0c39\u0c23\u0c15\u0c41, \u0c35\u0c38\u0c4d\u0c24\u0c41\u0c35\u0c41\u0c32 \u0c09\u0c24\u0c4d\u0c2a\u0c24\u0c4d\u0c24\u0c3f\u0c15\u0c3f, \u0c05\u0c2e\u0c4d\u0c2e\u0c15\u0c3e\u0c32\u0c15\u0c41 \u0c1a\u0c47\u0c38\u0c3f\u0c28 \u0c35\u0c4d\u0c2f\u0c2f\u0c02 \u0c30\u0c3e\u0c2c\u0c21\u0c3f \u0c35\u0c4d\u0c2f\u0c2f\u0c02.<\/p>\n \u2192 \u0c2a\u0c46\u0c1f\u0c4d\u0c1f\u0c41\u0c2c\u0c21\u0c3f \u0c35\u0c38\u0c42\u0c33\u0c4d\u0c33\u0c41: \u0c08 \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c41 \u0c38\u0c4d\u0c35\u0c40\u0c15\u0c30\u0c3f\u0c02\u0c1a\u0c47 \u0c1c\u0c40\u0c35\u0c3f\u0c24\u0c15\u0c3e\u0c32 \u0c1a\u0c02\u0c26\u0c3e\u0c32\u0c41, \u0c2a\u0c4d\u0c30\u0c35\u0c47\u0c36 \u0c30\u0c41\u0c38\u0c41\u0c02, \u0c35\u0c3e\u0c30\u0c38\u0c24\u0c4d\u0c35\u0c3e\u0c32\u0c41 \u0c2e\u0c4a\u0c26\u0c32\u0c48\u0c28\u0c35\u0c3f \u0c2a\u0c46\u0c1f\u0c4d\u0c1f\u0c41\u0c2c\u0c21\u0c3f \u0c35\u0c38\u0c42\u0c33\u0c4d\u0c33\u0c41.<\/p>\n \u2192 \u0c30\u0c3e\u0c2c\u0c21\u0c3f \u0c35\u0c38\u0c42\u0c33\u0c4d\u0c33\u0c41: \u0c08 \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c15\u0c41 \u0c35\u0c1a\u0c4d\u0c1a\u0c47 \u0c1a\u0c02\u0c26\u0c3e\u0c32\u0c41, \u0c05\u0c26\u0c4d\u0c26\u0c46, \u0c35\u0c21\u0c4d\u0c21\u0c40\u0c32\u0c41, \u0c2a\u0c3e\u0c24 \u0c35\u0c3e\u0c30\u0c4d\u0c24\u0c3e\u0c2a\u0c24\u0c4d\u0c30\u0c3f\u0c15\u0c32 \u0c05\u0c2e\u0c4d\u0c2e\u0c15\u0c02, \u0c35\u0c3f\u0c28\u0c4b\u0c26\u0c3e\u0c32 \u0c35\u0c32\u0c4d\u0c32 \u0c35\u0c38\u0c42\u0c33\u0c4d\u0c33\u0c41 \u0c2e\u0c4a\u0c26\u0c32\u0c48\u0c28\u0c35\u0c3f \u0c30\u0c3e\u0c2c\u0c21\u0c3f \u0c35\u0c38\u0c42\u0c33\u0c4d\u0c33\u0c41.<\/p>\n \u2192 \u0c35\u0c3f\u0c32\u0c02\u0c2c\u0c3f\u0c24 \u0c30\u0c3e\u0c2c\u0c21\u0c3f \u0c16\u0c30\u0c4d\u0c1a\u0c41\u0c32\u0c41: \u0c1a\u0c47\u0c38\u0c3f\u0c28 \u0c16\u0c30\u0c4d\u0c1a\u0c41 \u0c35\u0c32\u0c4d\u0c32 \u0c35\u0c1a\u0c4d\u0c1a\u0c47 \u0c2a\u0c4d\u0c30\u0c2f\u0c4b\u0c1c\u0c28\u0c02 \u0c15\u0c4a\u0c28\u0c4d\u0c28\u0c3f \u0c38\u0c02\u0c35\u0c24\u0c4d\u0c38\u0c30\u0c3e\u0c32 \u0c35\u0c30\u0c15\u0c41 \u0c05\u0c02\u0c1f\u0c47 \u0c08 \u0c30\u0c15\u0c2e\u0c48\u0c28 \u0c16\u0c30\u0c4d\u0c1a\u0c41\u0c32\u0c28\u0c47 \u0c35\u0c3f\u0c32\u0c02\u0c2c\u0c3f\u0c24 \u0c30\u0c3e\u0c2c\u0c21\u0c3f \u0c16\u0c30\u0c4d\u0c1a\u0c41\u0c32\u0c41 \u0c05\u0c02\u0c1f\u0c3e\u0c30\u0c41.<\/p>\n \u2192 \u0c35\u0c3e\u0c30\u0c38\u0c24\u0c4d\u0c35\u0c3e\u0c32\u0c41: \u0c35\u0c40\u0c32\u0c41\u0c28\u0c3e\u0c2e\u0c3e \u0c26\u0c4d\u0c35\u0c3e\u0c30\u0c3e \u0c38\u0c02\u0c15\u0c4d\u0c30\u0c2e\u0c3f\u0c02\u0c1a\u0c3f\u0c28 \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c32\u0c28\u0c41 \u0c35\u0c3e\u0c30\u0c38\u0c24\u0c4d\u0c35\u0c3e\u0c32\u0c02\u0c1f\u0c3e\u0c30\u0c41.<\/p>\n \u2192 \u0c2a\u0c4d\u0c30\u0c35\u0c47\u0c36 \u0c30\u0c41\u0c38\u0c41\u0c2e\u0c41: \u0c35\u0c4d\u0c2f\u0c3e\u0c2a\u0c3e\u0c30\u0c47\u0c24\u0c30 \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c4b \u0c2e\u0c4a\u0c26\u0c1f\u0c3f\u0c38\u0c3e\u0c30\u0c3f\u0c17\u0c3e \u0c2a\u0c4d\u0c30\u0c35\u0c47\u0c36\u0c3f\u0c02\u0c1a\u0c3f\u0c28\u0c2a\u0c4d\u0c2a\u0c41\u0c21\u0c41 \u0c38\u0c2d\u0c4d\u0c2f\u0c41\u0c32\u0c41 \u0c1a\u0c46\u0c32\u0c4d\u0c32\u0c3f\u0c02\u0c1a\u0c47 \u0c30\u0c41\u0c38\u0c41\u0c2e\u0c41.<\/p>\n \u2192 \u0c1a\u0c02\u0c26\u0c3e\u0c32\u0c41: \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32\u0c4b\u0c28\u0c3f \u0c38\u0c2d\u0c4d\u0c2f\u0c41\u0c32\u0c41 \u0c15\u0c4d\u0c30\u0c2e\u0c02 \u0c24\u0c2a\u0c4d\u0c2a\u0c15\u0c41\u0c02\u0c21\u0c3e \u0c28\u0c3f\u0c30\u0c4d\u0c23\u0c40\u0c24 \u0c15\u0c3e\u0c32 \u0c2a\u0c30\u0c3f\u0c2e\u0c3f\u0c24\u0c3f\u0c32\u0c4b \u0c1a\u0c46\u0c32\u0c4d\u0c32\u0c3f\u0c02\u0c1a\u0c47 \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c32\u0c28\u0c41 \u0c1a\u0c02\u0c26\u0c3e\u0c32\u0c41 \u0c05\u0c02\u0c1f\u0c3e\u0c30\u0c41.<\/p>\n \u2192 \u0c35\u0c3f\u0c30\u0c3e\u0c33\u0c3e\u0c32\u0c41: \u0c35\u0c4d\u0c2f\u0c15\u0c4d\u0c24\u0c41\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f, \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32 \u0c28\u0c3f\u0c30\u0c4d\u0c35\u0c39\u0c23 \u0c15\u0c4b\u0c38\u0c02 \u0c38\u0c4d\u0c35\u0c40\u0c15\u0c30\u0c3f\u0c02\u0c1a\u0c47 \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c32\u0c28\u0c41 \u0c35\u0c3f\u0c30\u0c3e\u0c33\u0c3e\u0c32\u0c41 \u0c05\u0c02\u0c1f\u0c3e\u0c30\u0c41. \u0c07\u0c35\u0c3f \u0c30\u0c46\u0c02\u0c21\u0c41 \u0c30\u0c15\u0c3e\u0c32\u0c41. \u0c05\u0c35\u0c3f:<\/p>\n \u0c0e) \u0c38\u0c3e\u0c27\u0c3e\u0c30\u0c23 \u0c35\u0c3f\u0c30\u0c3e\u0c33\u0c02: \u0c38\u0c02\u0c38\u0c4d\u0c25 \u0c35\u0c3f\u0c30\u0c3e\u0c33 \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c28\u0c4d\u0c28\u0c3f \u0c0f \u0c35\u0c3f\u0c27\u0c02\u0c17\u0c3e \u0c09\u0c2a\u0c2f\u0c4b\u0c17\u0c3f\u0c02\u0c1a\u0c3e\u0c32\u0c4b \u0c28\u0c3f\u0c30\u0c4d\u0c26\u0c47\u0c36\u0c3f\u0c02\u0c1a\u0c15\u0c2a\u0c4b\u0c2f\u0c3f\u0c28\u0c2a\u0c4d\u0c2a\u0c41\u0c21\u0c41 \u0c35\u0c3e\u0c1f\u0c3f\u0c28\u0c3f \u0c38\u0c3e\u0c27\u0c3e\u0c30\u0c23 \u0c35\u0c3f\u0c30\u0c3e\u0c33\u0c02 \u0c05\u0c02\u0c1f\u0c3e\u0c30\u0c41.<\/p>\n <\/p>\n \u0c2c\u0c3f) \u0c2a\u0c4d\u0c30\u0c24\u0c4d\u0c2f\u0c47\u0c15 \u0c35\u0c3f\u0c30\u0c3e\u0c33\u0c02: \u0c35\u0c3f\u0c30\u0c3e\u0c33 \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c28\u0c4d\u0c28\u0c3f \u0c0f \u0c35\u0c3f\u0c27\u0c02\u0c17\u0c3e \u0c16\u0c30\u0c4d\u0c1a\u0c41 \u0c1a\u0c47\u0c2f\u0c3e\u0c32\u0c3f \u0c05\u0c28\u0c3f \u0c2a\u0c4d\u0c30\u0c24\u0c4d\u0c2f\u0c47\u0c15 \u0c38\u0c42\u0c1a\u0c28 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28\u0c2a\u0c4d\u0c2a\u0c41\u0c21\u0c41 \u0c26\u0c3e\u0c28\u0c3f\u0c28\u0c3f \u0c2a\u0c4d\u0c30\u0c24\u0c4d\u0c2f\u0c47\u0c15 \u0c35\u0c3f\u0c30\u0c3e\u0c33\u0c02 \u0c05\u0c02\u0c1f\u0c3e\u0c30\u0c41.<\/p>\n","protected":false},"excerpt":{"rendered":" Here students can locate\u00a0TS Inter 2nd Year Accountancy Notes Chapter 3 Accounting for Not-for-Profit Organisation to prepare for their exam. TS Inter 2nd Year Accountancy Notes Chapter 3 Accounting for Not-for-Profit Organisation \u2192 Not for profit organisation means an organisation whose main object not to earn a profit, but to render service to their members. … Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/posts\/4102"}],"collection":[{"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/comments?post=4102"}],"version-history":[{"count":2,"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/posts\/4102\/revisions"}],"predecessor-version":[{"id":4117,"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/posts\/4102\/revisions\/4117"}],"wp:attachment":[{"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/media?parent=4102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/categories?post=4102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tsboardsolutions.in\/wp-json\/wp\/v2\/tags?post=4102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}TS Inter 2nd Year Accountancy Notes Chapter 3 Accounting for Not-for-Profit Organisation<\/h2>\n
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TS Inter 2nd Year Accountancy Notes Chapter 3 \u0c32\u0c3e\u0c2d\u0c3e\u0c2a\u0c47\u0c15\u0c4d\u0c37 \u0c32\u0c47\u0c28\u0c3f \u0c38\u0c02\u0c38\u0c4d\u0c25\u0c32 \u0c16\u0c3e\u0c24\u0c3e\u0c32\u0c41<\/h3>\n
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