29 April 2011

CBDT Circular on Procedure for Refund of Excess TDS

CBDT Circular On Procedure For Refund Of Excess TDS Deducted/ Paid


The CBDT has issued CIRCULAR NO. 2/2011 [F. NO. 385/25/2010-IT(B)], DATED 27-4-2011 for regulating the procedure for refund of excess TDS deducted / paid. A pdf copy is available for download

26 April 2011

No Service Tax Exemption to CAs' on Represenation Work wef 01/05/2011

The exemption from collecting Service Tax vide notification No. 25/2006 granted to Chartered Accountants for professional representation before statutory authorities has been withdrawn from 1st May 2011 vide notification No. 32/2011 dated 25th April 2011.



13th July, 2006.


Notification No. 25 / 2006-Service Tax




G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services falling under sub-clauses (s), (t) and (u) of clause (105) of section 65 of the Finance Act, provided or to be provided by a practicing chartered accountant, a practicing cost accountant and a practicing company secretary respectively, in his professional capacity, to a client, relating to representing the client before any statutory authority in the course of proceedings initiated under any law for the time being in force, by way of issue of notice, from the whole of service tax leviable thereon under section 66 of the said Finance Act.



F. No. 356/37/2006-TRU





Notification No. 32/2011 - Service Tax, dated 25-4-2011



G.S.R. -(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.25/2006-Service Tax, dated the 13th July, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 418(E) dated the 13th July, 2006, except as respects things done or omitted to be done before such rescission.



2. This notification shall come into force on the 1st day of May, 2011.



Legal Services


With the amendments coming into force, exemption provided to CAs, CWAs and CSs vide notification No. 25/2006-ST, dated 13-7-2006 for similar services is being withdrawn by notification No. 32/2011-ST, dated April 25, 2011.



IndianCAs: Provision of 15-minutes reading time to the candidates of CA Examinations

 

Provision of 15-minutes reading time to the candidates of Chartered Accountants Examinations

(Effective from May-2011 CA Examinations)


The Council of the Institute, based on the recommendation of the Examination Committee has decided to allow 15-minute reading time to the candidates in the Chartered Accountants Examinations before the scheduled commencement of the examinations i.e, if the examination commences from 2.00 PM, then the candidates will be given Question Papers at 1.45 PM. This reading time will not be available for CPT and all post qualification Courses Examinations.

The objective of providing question paper 15 minutes before the scheduled time is to:

(i) Enable the candidates to read the question paper thoroughly (without encroaching on the examination duration) and

(ii) Chalk out the strategy to answer the questions.


Candidates are required to note the following in this regard:

(1) The candidates will not be allowed to leave the Examination Hall under any circumstances from 1.45 PM to 3.00 PM.

(2) The candidates shall be allowed to enter the hall from 1.30 PM upto 2.30 PM only.


Any breach of the above requirements would be treated as adopting Unfair Means by the students concerned and applicable disciplinary action would be taken on such erring students.



( G. Somasekhar)
Additional Secretary(Exams)


 
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ST : Notification Nos. 29 to 37, all dated 25-4-2011




24 April 2011

IndianCAs: ITR-2011 - Only Colour Forms; No Black and White [2 Attachments]

 
[Attachment(s) from Ashwin Nagar included below]

Income Tax returns 2011 - Only Colour Forms; No Black and White

FOR the new Income Tax returns, No Black and White forms will be accepted and only standard forms with appropriate colors prescribed, fonts used, paper size, paper quality, Bar Code Values will be accepted by the department .

The specifications are:

1.Size of the paper should be A4 Sheet- (8.268 inches by 11.693 inches / 210mm by 297 mm )

2.Quality of the paper should be White Paper and above 70GSM. The Paper thickness should be of Executive Bond quality with a minimum of 70 GSM and above

3.Registration Marks should be present at every page and the coordinates of the same are indicated in the Sample Form given in Annexure A. It should be 0.25" from the top edge and the left corner edge.

4.There should be a series of square dots which should be placed on the both sides of the pages on every page. The distance of the same should be 0.32" from the left edge. The square dots are uniformly spaced at 3mm distance from each other

5.Bar Code Specifications should be in Code 39 Format. The Position and Size of the Bar Code should be as Per Annexure A


 
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Attachment(s) from Ashwin Nagar

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22 April 2011

MCA Circular on e-delivery

Document delilvery by electronic mode_A relief through the Green Initiative



Finally, as a move to relieve the Corporate of huge financial burden of sending physical documents such as notices etc. by Registered Post instead of Under Posting Certificates after it being discontinued by the Postal Authorities, the Ministry of Corporate Affairs has come up with a Green Initiative of permitting the service of documents upon the Shareholders through e-mail or other permissible electronic modes instead of physical mode. The move is not only a Green Initiative but also a big boon for the corporate incurring huge financial expenditures on the printing and dispatch of documents from time to time and a directional approach towards the IT revolution.




The ministry has utilized the provisions of Section 2, 4, 5 and 81 of the Information Technology Act 2000 which provides for an overriding effect to the provisions of the IT Act and calls for adequate compliance of law in case the requisite information which otherwise would have been made available in writing, typewritten or printed form, if such information is made available in electronic form. Similarity the authenticity of digital signatures has been provided for herein.




The notification further provides that the company has to take consent from members for sending the notice / documents to them through email and has to provide a forum for registering and changing the email from time to time. Others who do not opt for electronic mode of information or whose email is not registered would be served information in the manner as provided in section 53 of the Companies Act, 1956.


The supporting circular is attached herewith. Download Circular


21 April 2011

ITR-2011 - Only Colour Forms; No Black and White

Income Tax returns 2011 - Only Colour Forms; No Black and White

FOR the new Income Tax returns, No Black and White forms will be accepted and only standard forms with appropriate colors prescribed, fonts used, paper size, paper quality, Bar Code Values will be accepted by the department .

The specifications are:

1.Size of the paper should be A4 Sheet- (8.268 inches by 11.693 inches / 210mm by 297 mm )

2.Quality of the paper should be White Paper and above 70GSM. The Paper thickness should be of Executive Bond quality with a minimum of 70 GSM and above

3.Registration Marks should be present at every page and the coordinates of the same are indicated in the Sample Form given in Annexure A. It should be 0.25" from the top edge and the left corner edge.

4.There should be a series of square dots which should be placed on the both sides of the pages on every page. The distance of the same should be 0.32" from the left edge. The square dots are uniformly spaced at 3mm distance from each other

5.Bar Code Specifications should be in Code 39 Format. The Position and Size of the Bar Code should be as Per Annexure A



--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx

18 April 2011

IndianCAs: RBI Recognises DISA (ICAI) Qualification [1 Attachment]

 
[Attachment(s) from Ashwin Nagar included below]

Date: Apr 15, 2011
Submission of system audit reports

RBI/2010-11/476
DPSS.CO.OSD. No. 2374/06.11.001/2010-2011

April 15, 2011

To all Authorised Payment System Operators & Entities

Dear Sir,

Submission of system audit reports

Please refer to our earlier circulars DPSS.AD.No./1206/02.27.005/2009-2010 dated December 7, 2009 and DPSS.1444/ 06.11.001/ 2010-2011 dated December 27, 2010 on the captioned subject.

In partial modification of the instructions contained therein, it is advised that the system audit may be conducted by a Certified Information Systems Auditor (CISA) and registered with Information Systems Audit and Control Association (ISACA) or by a holder of a Diploma in Information System Audit (DISA) qualification of the Institute of Chartered Accountants of India (ICAI).

Please acknowledge receipt.

Yours faithfully,

G. Srinivas
(General Manager)



 
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14 April 2011

Instructions regarding income limits for assigning cases to Deputy Commissioners/Assistant Commissioners/ITOs


INCOME-TAX ACT

INSTRUCTION

Income-tax : Instructions regarding income limits for assigning cases to Deputy Commissioners/Assistant Commissioners/ITOs

INSTRUCTION NO. 6/2011 [F.NO.187/12/2010-ITA-I], DATED 8-4-2011


Reference may kindly be made to Board's Instruction No. 1/11, dated 31-1-2011 which lays down revised monetary limit of cases to be assessed by DCsIT/ACsIT in metro cities and mofussil areas w.e.f. 1-4-2011. Some CCsIT have expressed the view that the limits fixed in the aforesaid Instruction, if strictly enforced would lead to unequal distribution of workload between the ACITs and the ITOs in some of the charges.

2. In view of the above, the Instruction No. 1, dated 31-1-2011 has been reconsidered by the Board and it has been decided that if the application of above limits in any CIT charge leads to a substantially uneven distribution of workload between DCsIT/ACsIT and ITOs, the CCIT/DGIT may adjust the above limits by an amount of upto Rs. 5 lakhs to ensure that the workload is equitably distributed amongst the Assessing Officers after recording reasons in this regard.

3. It is further clarified that the mofussil areas referred to in the Instruction No. 1/2011 means all stations other than the metro cities of Delhi, Mumbai, Kolkata, Chennai, Hyderabad, Ahmedabad, Pune and Bangalore.

13 April 2011

LIMITS ENHANCED FOR DISCLOSURE OF PARTICULARS OF EMPLOYEES UNDER 217(2A) OF COMPANIES ACT 1956

LIMITS ENHANCED FOR DISCLOSURE OF PARTICULARS OF EMPLOYEES UNDER 217(2A) OF COMPANIES ACT 1956

The Ministry of Corporate Affairs has vide notification dated 31st March 2011 enhanced the limits for the purpose of disclosure of particulars of employees in Directors Report as requisite under Section 217 (2A) read with Companies (Particulars of Employees) Rules, 1975 from the existing limit of Rs. 24 lakh/ year/ Rs. 2 lakh per month to Rs. 60 lakh per year/ Rs. 5 lakh per month and by such notification also covers Government Companies for such disclosures. By such notification, the amended rules may be called as Companies (Particulars of Employees) Amendment Rules, 2011.


The effect of the notification shall require the Companies including Government Companies to include a statement showing the name of every specified employee of the Company in their Board Report pursuant to Section 217 (2A) of the Companies Act 1956 read with Companies (Particulars of Employees) Amendment Rules, 2011 which provides:


(i) If employed throughout the financial year, was in receipt of remuneration for that year which, in aggregate, was not less than Rs. Sixty Lakh for the year: or

(ii) If employed for a part of the financial year, was in receipt of remuneration for any part, of that year, at a rate which, in the aggregate was not less Rs. Five Lakh per month.



LIMITS ENHANCED FOR OBTAINING APPROVAL OF THE CENTRAL GOVERNEMENT FOR PAYMENT OF REMUNERATION TO OFFICE OR PLACE OF PROFIT UNDER SECTION 314 (1B) OF COMPANIES ACT 1956

The Ministry of Corporate Affairs has notified dated 6th April 2011 enhancement in previous limit of Rs. Fifty thousand per month given under Rule 3 of Director's Relative (Office or Place of Profit) Rules, 2003 to Rs. Two lakh fifty thousand per month for payment remuneration to relatives or partners of the directors of the Company falling under Section 314(1B) of the Companies Act 1956. By such notification, the amended rules may be called as Director's Relative (Office or Place of Profit) Amendment Rules, 2011.


The effect of notification shall require Companies to obtain prior consent of the Company by a Special Resolution and approval of the Central Government under Section 314(1B) of the Companies Act 1956 read with Director's Relative (Office or Place of Profit) Amendment Rules, 2011, with respect to appointment of:


1. Partner or relative of a director or manager; or 2. Firm in which such director or manager, or relative of either is a partner; or 3. Private company of which such director or manager or relative of either is a director or member,

to any office or place of profit which carries a monthly remuneration exceeding Rs. Two lakh fifty thousand per month.


The notification also redefined the constitution of Selection Committee under Rule 7 of Director's Relative (Office or Place of Profit) Amendment Rules, 2011 for purpose of appointment of persons mentioned under Section 314 (1B) of the Act for Listed Companies, Unlisted Public Companies and Private Companies.

09 April 2011

PAN MANDATORY FOR DIN

PAN is mandatory to obtain new DIN for all Indian Nationals. Registration of PAN for existing DIN is compulsory. Last date for registration of PAN is 31-05-20111 by filing DIN4, otherwise existing DINs may not be active.

07 April 2011

Director’s Relatives (Office or Place of Profit) Amendment Rules, 2011

COMPANIES ACT

RULES/AMENDMENT RULES


Company Law : Director's Relatives (Office or Place of Profit) Amendment Rules, 2011 - Amendment in rules 3 and 7

NOTIFICATION [F.NO. 17/75/2011-C.L.V], DATED 6-4-2011

In exercise of the powers conferred by clause (b) of sub-section (1) of section 642, read with sub-section (1B) of section 314 of the Companies Act, 1956, the Central Government hereby makes the following rules to amend the Director's Relatives (Office or Place of Profit) Rules, 2003, namely:-

1. (1) These rules may be called Director's Relatives (Office or Place of Profit) Amendment Rules, 2011.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Director's Relatives (Office or Place of Profit) Rules, 2003, (hereinafter referred to as the said rules), in rule 3, for the figures "50,000", the figures "2,50,000" shall be substituted.

3. In the said rules, for the figures "50,000", the figures "2,50,000" shall be substituted.

4. In the said rules, for rule 7, the following rule shall be substituted, namely:—

The selection and appointment of a relative of a director holding office or place of profit in the company shall be approved by adopting the same procedure applicable to non-relatives :

Provided that, in the case of listed public companies, the selection of director for holding place of office or profit in the company shall have to be also approved by a Selection Committee.

Explanation.- For the purpose of this sub-rule, the expression "Selection Committee" means a committee, the majority of which shall consist of independent directors and an expert in the respective field from outside the company:

Provided that in case of unlisted companies, independent directors are not necessary but outside experts should be there in the Selection Committee:

Provided further that in the case of private companies, independent directors and outside experts are not necessary.

nn



--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx

05 April 2011

Circular on XBRL Filing

CORPORATE LAWS

CIRCULAR/PRESS NOTE

Company Law : Filing of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode

GENERAL CIRCULAR NO. 09/2011, DATED 31-3-2011

It has been decided by the Ministry of Corporate Affairs to mandate certain class of companies to file balance sheets and profit and loss account for the year 2010-11 onwards by using XBRL taxonomy. The Financial Statements required to be filed in XBRL format would be based upon the Taxonomy on XBRL developed for the existing Schedule VI, as per the existing, (non-converged) Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006. The said Taxonomy is being hosted on the website of the Ministry at www.mca.qov.in shortly. The Frequently Asked Questions (FAQs) about XBRL have been framed by the Ministry and they are being annexed as Annexure I with this circular for the information and easy understanding of the stakeholders.

Coverage in Phase I

2. The following class of companies have to file the Financial Statements in XBRL Form only from the year 2010-2011 :-

  (i)  All companies listed in India and their subsidiaries, including overseas subsidiaries;

 (ii)  All companies having a paid up capital of Rs. 5 Crore and above or a Turnover of Rs. 100 crore or above .

Additional Fee Exemption

3. All companies falling in Phase -I are permitted to file upto 30-9-2011 without any additional filing fee.

Training Requirement

4. Stakeholders desirous to have training on the XBRL or on taxonomy related issues, may contact the persons as mentioned in Annexure II.

Annexure I

Frequently Asked Questions

What is XBRL?

1. XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data. XBRL stands for extensible Business Reporting Language. It is already being put to practical use in a number of countries and implementations of XBRL are growing rapidly around the world.

Who developed XBRL?

2. XBRL is an open, royalty-free software specification developed through a process of collaboration between accountants and technologists from all over the world. Together, they formed XBRL International which is now made up of over 650 members, which includes global companies, accounting, technology, Government and financial services bodies. XBRL is and will remain an open specification based on XML that is being incorporated into many accounting and analytical software tools and applications.

What are the advantages of XBRL?

3. XBRL offers major benefits at all stages of business reporting and analysis. The benefits are seen in automation, cost saving, faster, more reliable and more accurate handling of data, improved analysis and in better quality of information and decision-making. XBRL enables producers and consumers of financial data to switch resources away from costly manual processes, typically involving time-consuming comparison, assembly and re-entry of data. They are able to concentrate effort on analysis, aided by software which can validate and process XBRL information. XBRL is a flexible language, which is intended to support all current aspects of reporting in different countries and industries. Its extensible nature means that it can be adjusted to meet particular business requirements, even at the individual organization level.

Who can benefit from using XBRL?

4. All types of organizations can use XBRL to save costs and improve efficiency in handling business and financial information. Because XBRL is extensible and flexible, it can be adapted to a wide variety of different requirements. All participants in the financial information supply chain can benefit, whether they are preparers, transmitters or users of business data.

What is the future of XBRL?

5. XBRL is set to become the standard way of recording, storing and transmitting business financial information. It is capable of use throughout the world, whatever the language of the country concerned, for a wide variety of business purposes. It will deliver major cost savings and gains in efficiency, improving processes in companies, Governments and other organisations.

Does XBRL benefit the comparability of financial statements?

6. XBRL benefits comparability by helping to identify data which is genuinely alike and distinguishing information which is not comparable. Computers can process this information and populate both pre-defined and customised reports.

Does XBRL cause a change in accounting standards?

7. No. XBRL is simply a language for information. It must accurately reflect data reported under different standards – it does not change them.

What are the benefits to a company from putting its financial statements into XBRL?

8. XBRL increases the usability of financial statement information. The need to re-key financial data for analytical and other purposes can be eliminated. By presenting its statements in XBRL, a company can benefit investors and other stakeholders and enhance its profile. It will also meet the requirements of regulators, lenders and others consumers of financial information, who are increasingly demanding reporting in XBRL. This will improve business relations and lead to a range of benefits.

With full adoption of XBRL, companies can automate data collection. For example, data from different company divisions with different accounting systems can be assembled quickly, cheaply and efficiently. Once data is gathered in XBRL, different types of reports using varying subsets of the data can be produced with minimum effort. A company finance division, for example, could quickly and reliably generate internal management reports, financial statements for publication, tax and other regulatory filings, as well as credit reports for lenders. Not only can data handling be automated, removing time-consuming, error-prone processes, but the data can be checked by software for accuracy.

How does XBRL work?

9. XBRL makes the data readable, with the help of two documents - Taxonomy and instance document. Taxonomy defines the elements and their relationships based on the regulatory requirements. Using the taxonomy prescribed by the regulators, companies need to map their reports, and generate a valid XBRL instance document. The process of mapping means matching the concepts as reported by the company to the corresponding element in the taxonomy. In addition to assigning XBRL tag from taxonomy, information like unit of measurement, period of data, scale of reporting etc., needs to be included in the instance document.

How do companies create statements in XBRL?

10. There are a number of ways to create financial statements in XBRL:

   u   XBRL-aware accounting software products are becoming available which will support the export of data in XBRL form. These tools allow users to map charts of accounts and other structures to XBRL tags.

   u   Statements can be mapped into XBRL using XBRL software tools designed for this purpose.

   u   Data from accounting databases can be extracted in XBRL format. It is not strictly necessary for an accounting software vendor to use XBRL; third party products can achieve the transformation of the data to XBRL.

   u   Applications can transform data in particular formats into XBRL. The route which an individual company may take will depend on its requirements and the accounting software and systems it currently uses, among other factors.

Is India a member of XBRL International?

11. India is now an established jurisdiction of XBRL International. A separate company, under section 25 has been created, to manage the operations of XBRL India. The main objectives of XBRL India are

   u   To create awareness about XBRL in India

   u   To develop and maintain Indian Taxonomies

   u   To help companies, adopt and implement XBRL.

For more information, visit www.xbrl.org/in

Which taxonomies developed for Indian reporting requirements? Where can I find the taxonomies?

12. Taxonomies for Indian companies are developed based on the requirements of

   u   Schedule VI of Companies Act,

   u   Accounting Standards, issued by ICAI

   u   SEBI Listing requirements.

Taxonomies for Manufacturing and service sector (referred as Commercial and Industrial, or C&I) and Banking sector, is acknowledged by XBRL International. These taxonomies are available at http://www.xbrl.org/in/

Where can I find more information about XBRL?

13. Please visit www.xbrl.org . Also Ministry of Corporate Affairs would be shortly developing its webpage on XBRL with list of contact persons for training purposes.

What are XBRL Documents?

14. An XBRL document comprises the taxonomy and the instance document. Taxonomy contains description and classification of business & financial terms, while the instance document is made up of the actual facts and figures. Taxonomy and Instance document together make up the XBRL documents.

What is Taxonomy?

15. Taxonomy can be referred as an electronic dictionary of the reporting concepts. Taxonomy consists of all the data definitions, the basic XBRL properties and the interrelationships amongst the concepts. It includes terms such as net income, EPS, cash, etc. Each term has specific attributes that help define it, including label and definition and potentially references. Taxonomies may represent hundreds or even thousands of individual business reporting concepts, mathematical and definitional relationships among them, along with text labels in multiple languages, references to authoritative literature, and information about how to display each concept to a user.

What is meant by extending taxonomy?

16. Taxonomy is extended to accommodate items/relationship specific to the owner of the information. Taxonomy extension therefore can be

 (a)  Modification in the existing relationships

 (b)  Addition of new elements in the taxonomy

  (c)  Combination both a & b.

Are Taxonomies based on any standards?

17. Yes, taxonomies are based on the regulatory requirements and standards which are to be followed by the companies. Accordingly, depending on the requirements of every country, there can be country-specific taxonomies.

What is an Instance document?

18. An XBRL instance document is a business report in an electronic format created according to the rules of XBRL. It contains facts that are defined by the elements in the taxonomy it refers to, together with their values and an explanation of the context in which they are placed. XBRL Instances contain the reported data with their values and "contexts". Instance document must be linked to at least one taxonomy, which defines the contexts, labels or references.

Thus, in order to concluded the usage and explain the XBRL technology which leads to more information exchanges that can be effectively automated by use. This one standard approach leads to the best interest of the company or more so for the international business interests globally that warrant the accuracy of all the financial data for the end users and early collaborative decisions by the companies or those whose interest is involved for acquisition/ rights etc.

Annexure II

(i)
Smt. Nirupama Kotru, Director
Ministry of Corporate affairs
5th Floor, 'A' Wing, Shastri Bhavan,
Dr.R.P. Road, New Delhi
Contact No. 011-23384470
(ii)
Dr. Avinash Chandra, Technical Director
The Institute of Chartered Accountants of India,
'ICAI Bhawan', Post Box No. 7100,
Indraprastha Marg, New Delhi-110002.
Contact No. 011-3011456, 30110427
(iii)
Shri Pankaj Srivastava, Joint Director
Ministry of Corporate affairs
5th Floor, 'A' Wing, Shastri Bhavan,
Dr.R.P. Road, New Delhi
Contact No. 011-23384657
(iv)
Dr. Surinder Pal,
Secretary, Committee on Members in Industry (CMII),
The Institute of Chartered Accountants of India,
'ICAI Bhawan', Indraprastha Marg, New Delhi-110002.
Contact No. 011-30110450
(v)
Mr. N.K. Bansal, Secretary,
Continuing Professional Education (CPE),
The Institute of Chartered Accountants of India,
'ICAI Bhawan', Indraprastha Marg, New Delhi-110002.
Contact No. 0120-3045957


--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx

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