TIOL-DDT 1012 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body bgcolor="#FFFFFF">
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 1012</font><br>
16.12.2008<br>
Tuesday</strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>MEASURES TO PROMOTE SCIENTIFIC RESEARCH AND DEVELOPMENT - IT RELIEF</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Budget 2008, a new Section 35(1)(iia) was inserted in the Income Tax Act, with a view to encouraging outsourcing of scientific research, particularly by small companies which are handicapped in making lumpy investment for building in-house scientific facilities, to allow a weighted deduction of 125 per cent of the amount paid by a person to a company to be used for scientific research, if such company -</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) is registered in India;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) has as its main object the scientific research and development;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii)
is for the time being approved by the <strong>prescribed authority </strong> in
the <strong>prescribed manner</strong>; and</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) fulfills such other <strong>conditions as may be prescribed</strong>.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These amendments are to take effect from the 1st day of April, 2009 and will accordingly apply in relation to assessment year 2009-10 and subsequent assessment years. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As can be seen from the above, there has to be a <strong>prescribed </strong> authority, a <strong>prescribed </strong> manner and conditions are to be <strong>prescribed</strong>.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per Section 2(33) of the Income Tax Act, <em>'prescribed' means prescribed by Rules made under this Act. </em> As per Section 295 of the Act, the Board is empowered to make Rules.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the CBDT has notified the Rules to <strong>prescribe </strong> the Authority, manner and conditions.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The <strong>Prescribed Authority </strong> is the jurisdictional Chief Commissioner.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Manner:</strong></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(a) </em>An application for approval shall be made in duplicate in Form No. 3CF-III, to the Commissioner of Income-tax, at any time during the financial year immediately preceding the assessment year from which the approval is sought.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(b) </em>The applicant shall send a copy of the application in Form No. 3CF-III to the prescribed authority, accompanied by the acknowledgement receipt as evidence of having furnished the application form in duplicate in the office of the Commissioner of Income-tax having jurisdiction over the case.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(c) </em>Every notification under clause (<em>iia</em>) of sub-section (1) of section 35 shall be issued or an order rejecting the application shall be passed within a period of twelve months from the end of the month in which the application was received in the office of the Chief Commissioner of Income-tax.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(d) </em>If any defect is noticed in the application in Form No. 3CF-III or if any relevant document is not attached thereto, the Commissioner of Income-tax shall serve a deficiency letter on the applicant before the expiry of one month from the date of receipt of the application form in his office.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(e) </em>The applicant shall remove the deficiency within a period of fifteen days from the date of service of the deficiency letter or within such further period which, on an application made in this behalf may be extended, so however, that the total period for removal of deficiency does not exceed thirty days, and if the applicant fails to remove the deficiency within the period of thirty days so allowed, the Commissioner of Income-tax shall send his recommendation to the Chief Commissioner of Income-tax for treating the application as invalid.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(f) </em>The Chief Commissioner of Income-tax may, after examining the recommendations referred to in clause (<em>e</em>), pass an order that the application is invalid.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(g) </em>If the application form is complete in all respects, the Commissioner of Income-tax may, make such inquiry as he may consider necessary regarding the genuineness of the activity of the company and send his recommendation to the Chief Commissioner of Income-tax for grant of approval or rejection of the application before the expiry of the period of three months to be reckoned from the end of the month in which the application form was received in his office.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(h) </em>The Chief Commissioner of Income-tax may, before granting approval under clause (iia<em>)</em> of sub-section (1) of section 35, call for such documents or information from the applicant as it considers necessary and may get any inquiry made for verification of the genuineness of the activity of the applicant.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(i) </em>The Chief Commissioner of Income-tax may, under sub-section (1) of section 35, issue the notification to be published in the Official Gazette granting approval to the company or for reasons to be recorded in writing reject the application. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(j) </em>The Chief Commissioner of Income-tax may withdraw the approval granted under clause (<em>iia</em>) of sub-section (1) of section 35 if he is satisfied that the company has ceased to carry on its activities or its activities are not genuine or are not being carried on in accordance with all or any of the conditions under this rule:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(k) </em>A copy of the order invalidating or rejecting the application or withdrawing the approval shall be communicated to the applicant, the Assessing Officer and the Commissioner of Income-tax.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Conditions:</strong></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(a) </em>The sum paid to the company shall be used for scientific research;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(b) </em>The applicant company shall carry on scientific research through its own employees using its own assets;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(c) </em>A company approved shall maintain separate books of account in respect of the sums received by it for scientific research, reflect therein the amount used for carrying on research, get such books of account audited by an accountant, and furnish the report of such audit duly signed and verified by such accountant to the Commissioner of Income-tax having jurisdiction over the case, by the due date of furnishing the return of income under sub-section (1) of section 139.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(d) </em>The company shall maintain a separate statement of donations received and the amount used for research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to in sub-rule (3).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(e) </em>Subsequent to approval, the company shall, every year, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to the Commissioner of income-tax containing the following information, namely: -</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(i) </em>a detailed note on the research work undertaken by it during the previous year;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(ii) </em>a summary of research articles published in national or international journals during the year;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(iii) </em>any patents or other similar rights applied for or registered during the year;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(iv) </em>Programme of research projects to be undertaken during the forthcoming year and the financial allocation for such subjects.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(f) </em>If the Commissioner of Income-tax is satisfied that the company,-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) is not maintaining separate books of account for research activities, or</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) has failed to furnish its audit report, or</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) has not furnished its statement of the sums received and the sums used for research, or a statement referred to in sub-clause ( e),or</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) has ceased to carry on its research activities, or its activities are not genuine, or</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) is not fulfilling the conditions subject to which approval was granted to it,</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">he may after making appropriate enquiries, furnish a report on the circumstances referred to in sub-clauses (i) to (v) to the jurisdictional Chief Commissioner of Income-tax within six months from the date of furnishing the return of income under sub-section (1) of section 139.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the Income-tax Rules, 1962, in Appendix II, after Form 3CF-II, a new form 3CF-III is inserted.</font></p>
<p align="justify"><font color="#E8E8E8" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2008/it08not107.htm" target="_blank"><strong>CBDT
Notification NO. 107/2008 -Dated: December 11, 2008</strong></a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff Value of Brass Scrap Increased and Poppy Seeds Reduced</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government has increased the Tariff Value of Brass Scrap from 3525 US Dollars to 4082 and reduced the Tariff Value of Poppy Seeds from 5206 Dollars to 4360 Dollars. There is no change in the Tariff Values of other items.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2008/cnt08_131.htm" target="_blank"><strong>Notification
NO. 131/2008 - Cus ( N.T.) Dated: December 15, 2008</strong></a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Cadre Review and Restructuring of the Income Tax Department</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBDT has launched a major exercise in cadre review for '<em>restructuring the Income Tax Department, to enable and equip the Department to meet the challenges of today and tomorrow</em>'</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Cadre Review Committee headed by Sunil Chopra, Chief Commissioner, IT, Amritsar has been constituted with 15 Members. Three more Members are to be inducted from the Associations and the Chairman can induct more members if he wants.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The terms of reference and the required output will be finalised later.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/cbdt_cadrereview.pdf" target="_blank">CBDT Office Order No. HRD/CM/102/01/2008-09 dated 12 December 2008</a></strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Similar exercise in Central Excise, Customs and Service Tax</strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A similar exercise seems to be on in the CBEC. The CBEC has recently undertaken the task of Cadre Restructuring/Re-organization of the Field Formations and has constituted three Study Groups for that purpose. The composition of the Study Groups and the area of Study to be undertaken are as follows:</font></p>
<div align="justify">
<table width="450" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Study Group: I </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. Exclusive Central Excise Commissionerates </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. Exclusive Service Tax Commissionerates </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Study Group: II </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. Combined Central Excise & Service Tax Commissionerates </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. Large Taxpayers Unit </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Study Group: III </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. Custom Houses/Exclusive Customs </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. Commissionerates/Customs (P) Commissionerates. </font></p></td>
</tr>
</table>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These Committees are headed by Chief Commissioners and have a large number of assorted officers as members. Already reports are being called for in five <em>forms </em> for various formations and tons of paper are being printed, wasted, posted ......</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The promotion-starved field officers see this as another hope for promotion and we keep getting calls from aspirant officers as to when they are going to get promotions.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The report of each of these Committees will run into a hundred pages at least and you will have to appoint another Committee to read them.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Moral of the story is - if the Government or Bureaucracy is hell bent on not doing something but wants to be seen as serious in doing it,, then the best tool is to constitute a 'Committee'.</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DRI @ the speed of light</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DRI conducted a raid and made a spot realisation of Rs. 2 Crores - <strong>(voluntarily by the party)</strong>. After that, seized goods were ordered to be released on payment of balance of duty and execution of Bank Guarantee. The importer challenged this in the High Court and got relief. In the writ petition, the petitioner claimed refund of the said amount of Rs. 2 crores, release of goods and for quashing of the seizure memos. A perseverant DRI took the matter to the Supreme Court which remanded the case to the High Court and the High Court yesterday decided the issue in favour of the Revenue - <strong>This long battle concluded just in a matter of about three months</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>And
true to our standards, we bring you this important judgement delivered
yesterday. (</strong>a little self patting may be excused<strong>)</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=8302" target="_blank">Breaking News</a> </strong> for the details</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Like CBI, maintain impartiality and integrity at every cost - CBI Chief Ashwini Kumar</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBI Director, Ashwini Kumar said that at times, news value is not given pre-eminence in the items reported in view of the marketing strategies of the media organisations. "I exhort you, therefore, to take up this as a challenge for yourselves and always stand by the truth. Like CBI, you should also maintain your impartiality and integrity at every cost," he said while speaking at the Inaugural function of a One-Week Training Module for Press Persons in his office yesterday. CBI has developed this Training Module to sensitise the journalists about the role and functions of CBI.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><strong><strong><strong><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/cbi.jpg" alt="Legal Corner Icon" width="314" height="209" hspace="5" border="0" align="left"></b></strong></strong></strong></strong></strong></strong></strong></font></strong>"The Special Delhi Police Establishment Act, 1946, and decisions of the successive Governments have given this mandate to CBI that the public money should not go to private pockets. Such corruption is not only potential danger to development and public morality but also endangers good governance. The <strong>'aam admi' </strong> tends to lose faith in public and Govt. institutions. So, in my mind, it is the duty of apex institutions to maintain integrity of highest order. The Govt. has also given autonomy to all investigating agencies including CBI. But then, it is also associated with responsibility and accountability. I am happy to share with you, at this moment, that CBI is amongst those few organisations, who have cared for their impartiality and integrity", he added.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On the role of the Media, he had this to say, "Our Media is free, and freedom is guaranteed by our Constitution itself. We have institutions like Press Council of India that is guarding our freedom of press. Right to Information Act, public interest litigations and our democratic process have put people first before everything else. Right from India's freedom struggle to the present stage of development, Press has been the vanguard to take the progress of the country to higher echelons. In India's overall development, Press has been the partner at every stage. This has also given great onus on you as members of media in day to day dealings in conduct of your affairs because your writings affect people the most."</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600">- Tomorrow's cases</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><strong><strong><strong><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"></b></strong></strong></strong></strong></strong></strong></strong></font></strong></font><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Reference Application - High Court's power to condone delay - High Court's powers cannot not be circumscribed by Central Excise Act - In view of the Apex Court earlier decision in </strong></font><font color="#FF6633" size="1" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2008/2008-TIOL-24-SC-CX.htm">2008-TIOL-24-SC-CX</a></strong></font><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> matter
referred to Larger Bench - Supreme Court</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Reference Application was required to be made by the Commissioner to the High Court. It was not required to be made to the authority under the Act. The powers of the High Court were not circumscribed by the statutory provisions. The power of the High Court to condone the delay cannot be circumscribed by the provisions of Section 35. Secondly, in this case, we are concerned with the scope of Section 35H and not with Section 35 of the 1944 Act. Under Section 35H, on an application for reference, the High Court exercises its advisory jurisdiction in a case where it is of the opinion that the substantial question of law of public importance arises. Therefore, in such a case, there is no question of a vested right accruing in favour of either party.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Cooperative bank - exemption u/s 80P(2)(a)(i) - assessee cannot claim exemption for interest income earned by advancing housing loan or loans from PF deposits to own employees as they are not members of society: High Court</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>COOPERATIVE </strong>banks are a common sight in rural India. They are registered societies and have also been permitted to carry on the business of banking operations. For interest income earned on loans given to their Members, they have been given income tax exemption u/s 80P(2)(a)(i). But is this exemption also available to society-banks on interest income earned from loans given to their own employees from PF deposits or housing loans? <strong>NO, says the latest decision of the Rajasthan High court.</strong></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Hospital Equipment - Withdrawal of Customs Duty Exemption Certificate by DGHS without following principles of natural justice - Not sustainable: Bombay High Court</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AN </strong>opportunity of being heard, before passing the impugned order, is not an empty formality, but is a valuable right of an individual and is also requirement of law, particularly, when the order has civil consequences.</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns tomorrow for the judgements</font></strong></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until tomorrow with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice Day.</font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments t</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">o <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
</body>
</html>