TIOL-DDT 2710 · the untouched capture
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<p><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=23157"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2015_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="300" height="148" hspace="5" border="0" align="right" ></a><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2710 </font><br>
</strong></font><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">23 10 2015<br>
Friday </font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600">Returns under GST</font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> joint Committee on Business Process for GST has released its report on <em>GST Return</em>. The important features of returns as per the Report:</font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE"><em>Return must even if there is no business: </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Every registered person is required to file a return for the prescribed tax period. A return needs to be filed even if there is no business activity (i.e. Nil Return). </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>Pay tax before return: </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There will be different frequency for filing of returns for different class of taxpayers, after payment of due tax, either prior to or at the time of filing return. The return can be filed without payment of self-assessed tax as per the return but such return would be treated as an invalid return and would not be taken into consideration for matching of invoices and for inter-governmental fund settlement among States and the Centre. </font></p>
<p align="justify"><em><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE">Three Returns for each taxpayer: </font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1 (details of outward supplies), GSTR-2 (details of inward supplies) and GSTR-3 (monthly Return) for each registration. </font></p>
<p align="justify"><em><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE">A Return for each Registration: </font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>Compounding </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">taxpayers would have to file a quarterly return called GSTR-4. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Taxpayers otherwise eligible for the compounding scheme can opt against the compounding and file monthly returns and thereby make their supplies eligible for ITC in hands of the purchasers. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>Casual/ Non - Resident Taxpayers </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(other than foreigners) would have to file GSTR-1, GSTR-2 and GSTR-3 returns for the period for which they have obtained registration. The registration of Casual/Non -Resident taxpayers will be done in the same manner as that of Normal / Regular taxpayers </font></p>
<p align="justify"><em><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE">Non- Resident Taxpayers (foreigners) </font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>Annual return </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(GSTR-8) will be filed by all normal / regular taxpayers. It will be based on financial records. Compounding taxpayer will also file a simple annual return. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>Cut-off date for filing of details of outward supplies </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(GSTR-1), inward supplies (GSTR-2) and Monthly return (GSTR-3) would be10th, 15th and 20th day respectively of the succeeding month for all Monthly filers. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>Cut-off date for filing of Quarterly </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">return (GSTR-4) by compounding taxpayer would be 18th day of the first month of the succeeding quarter. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFD7AE"><em>Cut-off date for filing of Input Service Distributor </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">return (GSTR-6) would be 15th day of the succeeding month. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>Cut-off date for filing of TDS </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(Tax Deducted at Source) return (GSTR-7) by Tax Deductor would be 10th day of the succeeding month. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For </font><font color="#006600"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE">Annual return, </font></em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">the cut-off date would be 31st December following the end of the financial year for which it is filed. </font></p>
<p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE"><em>The filing of return would be only through online </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">mode although the facility of offline generation and preparation of returns would be provided. The returns prepared in offline mode would have to be uploaded. </font></p>
<p align="justify"><em><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFD7AE">Monthly Return: </font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There would be separate returns for the outward supplies, inward supplies and a consolidated return based on these two returns. Besides that, there would be separate returns for the Input Service Distributors, non-resident taxpayers (foreigners) and Tax Deductors. </font></p>
<p align="justify"><em><font color="#B90BA8" size="3" face="Verdana, Arial, Helvetica, sans-serif">TDS under GST</font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">GST law may provide for provision of TDS (Tax Deducted at source) for certain supplies of goods and/or services made to specified categories of purchasers who will be obligated to deduct tax at a certain percentage from the payment due to the suppliers. They will be required to file a TDS return. </font></p>
<p align="justify"><font size="3"><em><font color="#B90BA8" face="Verdana, Arial, Helvetica, sans-serif">ISD under GST</font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">GST law may retain the concept of Input Service Distributor (ISD). Accordingly, ISDs would be required to file a monthly return. </font></p>
<p align="justify"><em><font color="#B90BA8" size="3" face="Verdana, Arial, Helvetica, sans-serif">No Revision of Return</font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There would be no revision of returns. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All unreported invoices of previous tax period would be reflected in the return for the month in which they are proposed to be included. The interest, if applicable will be auto populated. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All under-reported invoice and ITC revision will have to be corrected using credit/debit note and such credit / debit note would be reflected in the return for the month in which such adjustment is carried out. The credit/debit note will have provision to record original invoice, date etc. to enable the system to link the same with the original invoice as also to calculate the interest, if applicable. Its format will be like the invoice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There would be separate tables in the returns for reflecting those adjustments for which credit / debit notes are not required to be issued / issued. The interest, if applicable will be auto populated. </font></p>
<p align="justify"><font size="3"><em><font color="#B90BA8" face="Verdana, Arial, Helvetica, sans-serif">Annual Return (GSTR-8)</font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All the Normal taxpayers would be required to submit Annual Return. This return to be filed annually is intended to provide 360 degree view about the activities of the taxpayer. This statement would provide a reconciliation of the returns with the audited financial statements of the taxpayer. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This return is a detailed return and captures the details of all the income and expenditure of the taxpayer and regroups them in accordance with the monthly returns filed by the taxpayer. This return also provides for the reconciliation of the monthly tax payments and will provide the opportunity to make good for any short reporting of activities undertaken supply wise. The said return would also capture the details of pending arrears against the taxpayer and the current status of the orders leading to such arrears. The details of all the refund claims pending with the tax authorities would also be captured. Since this return captures the minutest details of income and expenditure of the taxpayer, the gross profit/loss arrived on the basis of the details submitted in this statement should tally with the gross profit/loss indicated in the Profit and Loss Account of the dealer. Accordingly, this return is to be submitted along with the audited copies of the Annual Accounts of the dealer and would be filed by 31st December following the end of the financial year for which it is filed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A separate reconciliation statement, duly certified by a Chartered Accountant, will have to be filed by those taxpayers who are required to get their accounts audited under section 44AB of Income Tax Act 1961. Currently this limit is Rs 1 Crore. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Consolidated statement of purchases and supplies based on monthly returns filed by the taxpayer can be made available to taxpayers by GSTN common portal as a facilitation measure for enabling him to prepare annual return. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The format of Reconciliation statement would be finalized after finalization of GST Model law. </font></p>
<p align="justify"><font color="#B90BA8" size="2" face="Verdana, Arial, Helvetica, sans-serif">If the GST law comes into force as the Revenue babus want it, perhaps the businessmen of this country will have hardly any time to do business - compliance and litigation will take all the time. In the meantime, the seminarists can do brisk business. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/JC_Business_GSTonGSTReturn.pdf" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESS FOR GST ON GST RETURN, released on October 21, 2015 </font></strong></a></p>
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<td><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Also See : TIOL TUBE Videos on GST</strong></font></div></td>
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<p align="center">
<iframe width="560" height="315" src="https://www.youtube.com/embed/5J6d0GZ30d0" frameborder="0" allowfullscreen></iframe>
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<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="https://youtu.be/5J6d0GZ30d0">Episode 1 on GST </a></font></p></td>
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<p align="center">
<iframe width="560" height="315" src="https://www.youtube.com/embed/zqz_bu0boEs" frameborder="0" allowfullscreen></iframe>
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<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="https://youtu.be/zqz_bu0boEs">Episode 2 on GST</a> </font></p></td>
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<p align="center">
<iframe width="560" height="315" src="https://www.youtube.com/embed/91CeCwiohN0" frameborder="0" allowfullscreen></iframe>
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<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="https://youtu.be/91CeCwiohN0">Episode 3 on GST </a></font></p></td>
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<iframe width="560" height="315" src="https://www.youtube.com/embed/87By3dx-B1A" frameborder="0" allowfullscreen></iframe>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="https://youtu.be/87By3dx-B1A">Tax manthan -Episode 1 </a></font></p>
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<p align="center">
<iframe width="560" height="315" src="https://www.youtube.com/embed/zW_BSPl4nx0" frameborder="0" allowfullscreen></iframe>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="https://youtu.be/zW_BSPl4nx0">Episode 4 on GST - Select Committee Report</a></font></p>
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<p align="center">
<iframe width="560" height="315" src="https://www.youtube.com/embed/uodjT6y-2OM" frameborder="0" allowfullscreen></iframe>
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<p><a href="https://youtu.be/uodjT6y-2OM"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Select Committee Report on GST</font></a></p>
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<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Service Tax - Yoga included under Charitable Activities; PMJDY Exemption </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION</strong> No. 25/2012-ST dated 20.06.2012 exempts<em> Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of</em> <em><strong>charitable activities</strong></em>. </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Advancement of religion or spirituality is included in the definition of <strong>charitable activities</strong>. Now yoga is also included. </font></em></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#623094" span="span">Services provided by a business facilitator or a business correspondent to a banking company: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In order to promote financial inclusion, the Government has exempted services provided by a business facilitator or a business correspondent to a banking company with respect to Basic Savings Bank Deposit Accounts covered by Pradhan Mantri Jan DhanYojana (PMJDY) by way of account opening, cash deposits, cash withdrawals, obtaining e-life certificates and Aadhar seeding, in the rural area branches of banking companies, from Service Tax. The services provided by any person as an intermediary to a business facilitator or a business correspondent with respect to the above mentioned services, have also been exempted from Service Tax. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg2Nzk=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 20/2015-ST, Dated: October 21, 2015 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">SAD Refund - hearing on 24th, notice sent on 18th - HC Frowns </font></em></strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">AN</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> importer filed a claim for refund of over eight lakh rupees being the amount paid against 4% additional duty of customs, on 4.5.2012. Though the Department is obliged to process the applications for refund within a period of three months and though the proper officer is required to return the application, if there are any defects, within 10 working days of receipt, the Department sent a notice after nearly two years only on 18.2.2014 pointing out only one defect in - that the Chartered Accountant's certificate was missing. The importer was called upon to appear before the proper officer on 24th, 25th or 26th of February 2014 along with the documents. The notice sent from Chennai on 18.02.2014 was received by the importer at New Delhi, on 24.02.2014 and so he could not comply. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The proper officer passed an Order in Original dated 5.5.2014 rejecting the refund claim. Though he had the alternate remedy of appeal, the importer filed a writ in the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court was not impressed with the Department's action and observed, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The manner in which, the refund claim was processed and ultimately rejected, leaves much to be desired and this is not a fit case where the appellant should have been thrown to avail the alternative remedy. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Regulations stipulate that whenever applications are found to be incomplete or defective, the same should be notified within 10 working days. Adequate time should be given to the assessee to set right the defects. All these have been overlooked in the Order in Original. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By sending a notice on 18.2.2014 from Chennai to an assessee in New Delhi asking them to appear for a personal hearing on the 24th, 25th and 26th February 2014, the Department cannot claim to have fulfilled the requirements of the Notification, the Regulations and the Circular. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is no dispute about the fact that the appellant received the deficiency memo only on 24.2.2014. In such circumstances, the respondent cannot be said to have complied with the statutory requirements, while rejecting the application for refund and this is a case where there has been a gross violation of the principles of natural justice warranting exercise of jurisdiction under Article 226, despite the availability of an alternative remedy. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Please see</strong> <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NzI0" target="_blank"><strong>2015-TIOL-2446-HC-MAD-CUS</strong></a></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Anti Dumping Duty </font></em></strong></font></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#623094" span="span"><strong>ANTI</strong> Dumping Duty on Plain medium Density Fibre Board: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The extended anti dumping duty on this product originating in, or exported from, the People's Republic of China, Malaysia, Thailand and Sri Lanka expired on 26th February 2015.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Government has re-imposed the duty for a period of five years but thankfully only with prospective effect.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg2NzU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 48/2015-Customs (ADD), Dated: October 21, 2015 </font></strong></a></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#623094" span="span">Anti Dumping Duty on Front Axle Beam and Steering Knuckles meant for heavy and medium commercial vehicles: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The extended anti dumping duty on this product originating in, or exported from, the People's Republic of China, expired on 14th June 2015. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Government has re-imposed the duty for a period of five years but thankfully only with prospective effect. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg2NzY=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 49/2015-Customs (ADD), Dated: October 21, 2015 </font></strong></a></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#623094" span="span">Anti Dumping Duty on Hexamine: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government has imposed anti dumping duty on Hexamine originating in, or exported from the People's Republic of China and UAE for a period of five years. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg2Nzc=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 50/2015-Customs (ADD), Dated: October 21, 2015 </font></strong></a></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#623094" span="span">Anti Dumping Duty on Fully Drawn or Fully Oriented Yarn: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The extended anti dumping duty on Fully Drawn or Fully Oriented Yarn/Spin Draw Yarn/Flat Yarn of Polyester (non-textured and non - POY) originating in, or exported from, the People's Republic of China and Thailand, expired on 25th March 2015. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the Government has re-imposed the duty for a period of five years but thankfully only with prospective effect. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg2Nzg=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 51/2015-Customs (ADD), Dated: October 21, 2015 </font></strong></a></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFE2C6" span="span">During the period between the lapsing of the notifications and fresh imposition, the overanxious Customs authorities might have collected the anti dumping duty. Will they return it now? </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p>
<p><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice weekend. </font></strong></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> <a href="mailto:vijaywrite@tiol.in" target="_blank">vijaywrite@tiol.in </a></strong></font></p>
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