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The basic form of simple present is I am, you are, he/she is, they are etc...
मैं हूँ - am
तू है / तुम हो / आप हैं - ّYou are (in order of politeness from least to most)
वह है - He/She is.
वे हैं - They are.
We can now use this to create more complex sentences.
ex:- i read. i am reading . am i reading ?