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                  iT MATTERS



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  EXERCISE OPTION




                                                    INDEX


   1. Editorial
  2.     }@heše@heÛeer keâeUpeer

   3.    efJeoÙeeLÙeeËveeW Yeüceele jent vekeâe!
  4. Good Morrnnnnnnnning Aurangabad

  5. Law Update
                                                   6.   ceg}ebvees keâje DeYÙeeme !

                                                   7. Application for PAN



  8.    "sJee efvebmeiee&Ûee
                                                            1
  9. Transfer Pricing Updates

  10. Health Tips

                                                    11. Sales Talk on LIC’s Health Protection
                                                      Plus (T-902)

                                                    12. New Pension Scheme -An Overview


                                                    13. Ram Krishna Hari




Dear Mr Zawarji,
                    Good efforts. I like Article on Natural Justice. But I think while dealing
in practice it is forgotten at JUSTICE LEVEL.
           Keep it up.
CA Shah D J
From USA
EXERCISE OPTION




                                        1. Editorial




                 Founded on 12th February 2008, basically to consolidate the backward
           Muslim community in the eastern UP where so far Ulema Council and
           Mulayam Singh’s SP wielded large sway, the Peace Party of India is making
           inroads slowly but steadily. It is changing the political equations in the region,
           and so is changing its strategic vision from depending exclusively on core
           Muslim support to reach out to the Hindus too. At grass-root level the PPI’s
           focus is on the neglected backward classes of Muslims. That forms its core
           support base but gradually it is garnering support from other politically
           neglected castes and communities too. It is a strategy akin to BSP’s social
           engineering approach, which has Dalit groups at the core but moves along
           with Muslims and upper caste Brahmins too.

                 In its resilient times, Shiv Sena had used this strategy in Maharashtra
           to take head on the Marathas, Muslims and Dalits all at one time, by
           consolidating the other social groups neglected by political parties; under its
           umbrella to set up its own government in the state. Such strategies to whip up
           the ‘neglected’ sentiments of social groups, is always capable to challenge the
           established majority-caste hegemony everywhere in India under the present
           democratic norm of minimal high vote focus in a marginal democracy of 35-
                                                 1

           40% effective voting. Electoral arithmetic is very simple these days. A voting
           support of 2.50 lakhs is enough to ensure electoral victory in a constituency of
           12.50 lakhs. It is a winning surety with a bare 20% vote polled, which the
           professional players lately have been ensuring with an electoral budget
           spending of 25 to 30 crore for Parliament and 4 to 5 crore for Assembly,
           without incurring any electoral encumbrance to discharge any representative
           responsibilities of the people.

                  The silver lining the PPI presents in the overcast and inclement weather
           condition is that it presents a focussed agenda of socio-economic progress of
           the hitherto neglected groups of the society in general and offers a vision that
           popular configurations of ‘majority’ votes can be altered by engineering the
           neglected ‘minorities’ within the majority framework. This movement deserves
           intellectual backing to galvanise popular support everywhere. It will yield
           twin advantages; one that the unfounded and ever-expanding chasm of
           distrust between the two communities will be bridged, which will create a
           synergistic climate and a reassuring face to the world; second, the sense of
           insecurity will be dispelled from the minds of the majority minority
           community of the country which is often suspected of its tacit approval of
           subversive activities in the country. It will allow them to be eloquent to
EXERCISE OPTION




              oppose the anti-national subverts, which would automatically dissuade them
              from seeking a local alibi.

              The most important benefit it promises is to re-attract the distancing
              minorities within the majority mainstream. Their disenchantment can be
              removed and faith in democracy can be restored. India possesses
              characteristic qualities of a sub-continent and harbours a plural society with
              multi-ethnic hues of cultural diversity. Past needs to be discreetly viewed with
              amusement how people and races converged here, ignoring the details of their
              conflicts. Important is the present to make it hospitable and pleasurable.
              Future will shape itself. It is high time the political process of the country is
              trained to focus on the real issues facing the nation and the people, rather
              engaging them on trivial and wasteful.

                                                                                           Dr.Shivshankar Mishra,
                                                                                           Professor Emeritus
                                                                                    Email: skmishra2006@hotmail.com



                                                             2.}@heše@heÛeer keâeUpeer
              1. JesU efceUs} lesJne }@heše@heceOeer} šschejjer heâeFume, efjmeWš Ùegp[ heâeFume lemesÛe vekeâes Deme}suÙee
                 heâeFume ef[}erš keâje.
              2. ceefnvÙeeletve efkeâceeve oesve JesUe meJe& [^eFËJn [erøe@â«eeceesš keâje ns keâjleevee Flej keâesCeleerner
                 Dee@efh}kesâçevme meg® "sJet vekeâe. lemesÛe les PeeuÙeeveblej }@heše@heÛeer mheer[ Jee{CÙeeme ceole nesF&}.
                                                                       1

              3. OegUerÛÙee ef"keâeCeer }@heše@he Jeehe® vekeâe.
              4. ÛeeefpeËie hetCe& Ûeepe& PeeuÙeeJej ÛeeefpeËie yebo keâje.
              5. }@heše@heÛeer ye@šjer peemle JesU Ûee}eJeer, Ùeemee"er hee@Jej mesefJnbie cees[Ûee GheÙeesie keâjeJee.
              6. [erJner[er, meer[er JÙeJeefmLele }es[ kesâ}s veener, lej }svmeceOÙes m›e@âÛesme he[leele. lÙeecegUs }esef[bie
                 keâjleevee efJeçes<e keâeUpeer IÙeeJeer.
              7. De@efh}kesâçevmeceOÙes cegKÙe cnCepes heâeÙejJee@} DeeefCe Dee@hejsefšbie efmeefmšce Dehe[sš keâjeJÙeele.
              8. ÛegbyekeâerÙe }njersheemetve }@heše@he otj "sJeeJee.
              9. }@heše@he ke@âjer keâjleevee vesnceer ke@âjerkesâme meesyele "sJee.

                                                   3.efJeoÙeeLÙeeËveeW Yeüceele jent vekeâe!
                         yengleskeâ ÙeçemJeer GcesoJeejebveer efleme-Ùee efkebâJee ÛeewLÙee mebOeerceOÙes Ùet.heer.Sme.meer.Ûeer hejer#ee GòeerCe&
              kesâ}s}er Deens. ner yeeyemegæe meJe&Ûe GcesoJeejebveer }#eele "sJeCes iejpesÛes Deens. DeeheuÙee}e heefnuÙeeÛe mebOeerceOÙes
              Ùeçe efceUs} Ùee Yeüceele jenCes ÙeesiÙe veener. heefnuÙeeÛe mebOeerceOÙes Ùeçe efceUCÙeeÛÙee °erves ØeÙelve pe®j
              keâjeJesle. lÙeele keâenerner JeeJeies veener. efkebâyengvee leer iejpeÛe Deens. leLeeefhe heefnuÙee mebOeerceOÙes DeheÙeçe
              DeeuÙeeme efvejeçe nesCÙeeÛeer iejpe veener.
                                                                                                                     - ßeer ke=â<Cee Yeesies
EXERCISE OPTION




                                 4. Good Morrnnnning Aurangabad


  efyeefmkeâšs, }spe, kegâjkegâjs, heeJe -Yeepeer, keâÛÛeer oeyes}er Je ne@šs}ceOÙes yeveCeejs heoeLe& ÙeeceOÙes meje&me 'ceeiee&jerve' Jeehej}s
  peeles. ‘ceeiee&jerve’ ns š^evme he@âšer Dee@fme[ Deens.PUFA «egheceOe}e SKeeos les} IesTve lees 200Debçe C heÙeËle neÙe[^espeve
  ie@meJej 6 les 8 leemeeheÙeËle yebo PeekeâCeebceOÙes leeheefJe}e peelees. lÙeeceOÙes pees heoeLe& yevelees lÙee}e ‘ceeiee&jerve’ cnCeleele.
  'ceeiee&jerve' DeeheCe IejeceOÙes keâOeerÛe Jeehejle veener, heCe ne@šs}ceOÙes meje&me ceeiee&jerveÛee Jeehej keâjleele. keâejCe,
  1) neheâ çesuheâ....peemle DemeuÙeecegUs, peemle efoJeme efškeâles.
  2) lÙeeÛeer ÛeJe DeefleçeÙe megboj Deens, lÙeecegUs JeejbJeej KeeCÙeeÛeer FÛÚe nesles.
  3) menpeheCes hemejefJelee Ùesles. øeâeefÙebie #ecelee Gòece Deens.
  nu}er Deehe}e ceeiee&jerve cnCepesÛe š^evme he@âšer De@efme[dmeÛee Jeehej Jee{}e Deens. yeepeejeceOÙes heâemš -hetâ[Ûeer leÙeej
  heekeâeršs meJe&$e Ghe}yOe Deensle. legcner hee}x-peer efkebâJee SKeeos DemesÛe heekeâeršeJejÛes }sye} JeeÛee lÙeeceOÙes 'heeçe&}
  neÙe[^esefpevesšs[ Sef[ye} Jnsefpešsye} Dee@F&}' Demes nceKeeme ef}efn}s}s Dee{Utve ÙesF&}, cnCepes nsÛe ceeiee&jerve. 'ceeiee&jerve'
  cegUs -keâes}smšerje@}Ûes ØeceeCe Jee{tve jkeäleJeeefnvÙee DeekegbâefÛele efkebâbJee De®bo nesleele. lÙeecegUs GÛÛe jkeäleoeye, ùoÙeefJekeâej
                                                                                                                 f
  efkebâbJee he#eeIeele ÙeemeejKes Deepeej Jee{erme }eieleele. lÙeeefçeJeeÙe Peerpe nesCeejs Deepeej (mebeOeJeele, ceesleerefyebbot ), }Jekeâj
  JeÙemkeâj nesCes, Øeeflekeâejçekeäleer keâceer nesCes Je ke@âvmejmeejKes Deepeej keâceer JeÙeele nesCÙeeÛeer çekeäÙelee Jee{les.
  ‘ceeiee&jerve’ }e DeeheuÙee Deenejeletve JepÙe& keâje Je ceg}ebveener ÙeeÛeer meJeÙe Deefpeyeele }eJet vekeâe.
  DeeheuÙeekeâ[s ceOegcesn, GÛÛe jkeäleoeye Je ùoÙeefJekeâej ÙeebÛeer meeLe Dee}s}er Deens. peeieeflekeâ DeejesiÙe mebIešvesves efo}s}s
  Deekeâ[s DeefleçeÙe YeÙeeJen Deensle.2020 mee}eheÙeËle peieeceOÙes DemeCee-Ùee ùoÙeefJekeâejebceOÙes 60% pevelee YeejleerÙe
  Demes}. Deepe ceOegcesneÛeer }eieCe çenjerYeeieeceOÙes 12%1 lej ieeJeeceOÙes 6% }eskeâebvee Pee}s}er Deens. Ùeeheg{s Deehe}e
  Deenej Je peerJeveçew}er DeçeerÛe Ûee}t jeefn}er, lej ceOegcesneÛes OekeäkeâeoeÙekeâ Deekeâ[s heg{er}ØeceeCes Demeleer}.
                    osçe                 2005 mee}                          2025 mee}
                   Yeejle          2 keâjes[ (pevemebKÙee)           6 keâjes[ (pevemebKÙee)
                    Ûeerve         1.6 keâjes[ (pevemebKÙee)         4 keâjes[ (pevemebKÙee)
                  Decesefjkeâe     1.4 keâjes[ (pevemebKÙee)         2 keâjes[ (pevemebKÙee)

            Deenej DeeefCe DeejesiÙe SkeâeÛe veeCÙeeÛÙee oesve yeepet Deensle. iesuÙee keâener Je<ee&ceOÙes DeeheuÙee Deenejele
  ØeecegKÙeeves Deescesiee -6 Je Deescesiee -3 ÙeebÛes ØeceeCe JÙemle nesle Ûee}}s}s Deens Deescesiee-6 Je Deescesiee-3 ns efmveiOe heoeLe&
  (les}, leghe) ceOeer} efmveiOeec} (he@âšer Dee@efme[dme), pes DeeheuÙee çejerjele leÙeej nesle vemeuÙeeves Je®ve IÙeeJes }eieleele.

              Deescesiee-6 Je Deescesiee-3 oesIeebÛeerner DeeheuÙee}e DeeJeçÙekeâlee Deens, heCe leer ÙeesiÙe ØeceeCeele.Deescesiee-6 Ûes ØeceeCe
  pej Deenejele keâceer Pee}s lej hesçeeRÛeer Jee{ veeršçeer nesle veener, lÙeeÛeyejesyej jkeäle iees"CÙeeÛeer Øeef›eâÙee keâceer nesles Je
  jesieØeeflekeâej çekeäleer keâceer nesles. Deescesiee-3 Ûes ØeceeCe pej keâceer Pee}s lej jkeäle iees"eÙe}e meg®Jeele nesles, lÙeeÛeyejesyej
  ke@âvmej nesCÙeeÛeer çekeäÙelee Jee{les Je mebefOeJeele, Ùeke=âle Je cet$eefheb[ebÛes Deepeej Jee{erme }eieleele. Deescesiee -3 Deehe}er
  ceppeemebmLee Je ceeveefmekeâ lebog®mleer JÙeJeefmLele "sJeCÙeeme ceole keâjles.
                                                                                                                  b
  '[smenskeämeeefcekeâ Dee@efme[' ne Deescesiee-3 Ùee Øekeâejele cees[lees [smenskeämeeefcekeâ Dee@efme[' ne cesogceOeuÙee hesçeeRceOeer} cegKÙe
  Ieškeâ. lÙeeÛes ØeceeCe iejesojheCeeÛÙee çesJešer keâener ceefnvÙeebceOÙes Je }neve ceg}eebceOÙes ÙeesiÙe Demes} lej ceg}ebÛee yegOÙeebkeâ
  (IQ ) Jee{lees, ceg}s ngçeej nesleele.
EXERCISE OPTION




  DeeheuÙee hetJe&peebceOÙes Deescesiee-6 Je Deescesiee -3 Ûes ØeceeCe 1:1 DemeeÙeÛes. hejbleg les 4:1 heÙeËle Deme}s lejer Deehe}s
  DeeÙeg<Ùeceeve Ûeebie}s Je peemle heCe nu}er ÙeeÛes ØeceeCe OekeäkeâeoeÙekeâ heeleUerJej heesÛe}s Deens. 20:1 les 40:1 Ùee
  ojcÙeeve heesnÛe}s}s Deens. lÙeecegUsÛe ceOegcesn, GÛÛejkeäleoeye Je ùoÙeefJekeâej Ùee Deepeejebveer [eskesâ Jej keâe{}s}s Deens.

                    Deescesiee -6                                       Deescesiee -3
        meveheäueeJej les}                         Dee›eâes[ (2 les 3)
        me@heâheä}eeJej les}                       YeesheUÙeeÛÙee efyeÙee (ceg"Yej)
        efleUeÛes les}                             DeUmeerÛÙee (peJeme) efyeÙee
        cekeäÙeeÛes les}                           meesÙeeyeerve les}
        çeWieoeCee les}                            efnjJÙee hee}sYeepÙee, otJeeËÛee /efJnš «eeme jme
        ceebmeenej (cešCe, heesuš^er)              ceemes (Fish)

  efce$enes, DeeheuÙee DeenejeceOÙes Deescesiee -3 Ûes ØeceeCe Jee{Jee. Deescesiee -6Je Deescesiee -3 ns DeeheuÙee}e les}eletveÛe efceUle
  Demeles.
  DeeheuÙee DeenejeceOÙes les}eÛes ØeceeCe ÙeesiÙe cnCepes ceeCeçeer ojcene DeOee& ef}šjÛe Deme}s heeefnpes. les}s DeeCeleevee
  ÚesšÙee ÚesšÙee heeefkeâšeceOÙesÛe DeeCeeJeerle.pemes meheâjÛebo keâehetve "sJe}s Je lÙeeÛee mebheke&â Dee@keämeerpeveçeer(nJee) Dee}e lej
  les }e}mej nesles cnCepes 'Dee@keämeer[sçeve‘ nesles, lemesÛe les}eÛes nesles. 'Dee@keämeer[sçeve' Pee}s}s les} çejerje}e peemle Ieelekeâ
  Demeles.
                                                                    1
  ceer"
  YeejleerÙe Deenejheæleer efce"eefçeJeeÙe meg®Ûe nesle veener. DeeheuÙeekeâ[s efce"eÛee Jeehej peemle Deens, lÙeecegUs Je®ve lej
  Deefpeyeele ceer" IesT vekeâe. lÙeeÛeØeceeCes pes heoeLe& mee"efJe}s peeleele. Goe. efyeefmkeâš, yeÇs[, }esCeÛes, heehe[, heâjmeeCe Je
  çeerlehesÙes ÙeeceOÙes efce"eÛes ØeceeCe peemle Deens,Ùee heoeLeeËÛes keâceerle keâceer mesJeve keâje. peemle ceer" KeeuuÙeecegUs keâceer
                                                                                                                                    @
  JeÙeele GÛÛe jkeäleoeyeeÛee ]$eeme nesT çekeâlees. DeeheCe pes ceer" Keelees les yeensj šekeâCÙeeme oghheš ØeceeCeele heesšefçeÙece
  KeeJes }eieles DeeefCe ns heesš@efçeÙece heâUs Je YeepÙeebceOÙes Yejhetj ØeceeCeele Demeles. efkeâceeve jespeÛÙee DeenejeceOÙes 5 les 8
  Yeeie ÙeeÛes ØeceeCe Deme}s heeefnpes. 1 Yeeie cnCepes 1 kesâU efkebâJee 1 meheâjÛebo efkebâJee 1 hes®.
              jkeäleoeye Jee{}e keâer, [e@keäšj ceer" keâceer keâjCÙeeme meebieleele heCe heâejÛe Lees[s [e@keäšj heesš@efçeÙeceÛes ØeceeCe
  Jee{efJe}s heeefnpes ÙeeÛee meu}e osleele.

  ‘cesef[šsefšJn pesJeCe‘
  nu}er yengleskeâebvee çeebleheCes pesJeeÙe}e JesU vemelees. ceWotceOÙes YetKe }eieCÙeeÛes Skeâ keWâõ Deens (Satiety Centre)
  pes hešheš pesJeleele, lÙeebÛÙee Satiety Centre Ûes meceeOeeve ve PeeuÙeecegUs lÙeebvee hejle }iesÛeÛe YetKe }eieles.
  ÙeeG}š pes çeebleheCes pesJeleele lÙeebvee heg{er} 8-10 leeme keâener KeeCÙeeÛeer FÛÚe nesle veener DeeefCe DeeheesDeeheÛe Jepeve
  DeešeskeäÙeele jenles. leeš meceesj DeeuÙeeveblej heefn}er 3 efceefvešs Ieeme IesT vekeâe efkebâJee SKeeoer ØeeLe&vee cnCee. Ùee 3
  efceefvešeceOÙes DeeheuÙee çejerjeceOÙes peJeUpeJeU 36 heeÛekeâ jme mebØesefjle nesleele. efkeâceeve DeOee& leeme pesJeCÙeemee"er Åee.
  Ùee}eÛe DeeheCe ‘cesef[šsçeve pesJeCe‘ Demes cnCelees.
EXERCISE OPTION




                                                5. Law Update
Section 271(1)(c) of Income-Tax Act Penalty-for concealment of Income
CIT v. Haryana Warehousing Corporation (2009) 182 TAXMAN 107/ [2009] 16 CPT
282 (Punj. & Har.)
       Where assessee, a warehousing corporation, filed a nil return claiming that its
entire income was exempt from liability of tax under section 10(29), since deduction
claimed by assessee was legitimate and bona fide, in terms of conflicting
determination of law on proposition-in question at said juncture and, moreover, it had
disclosed its entire income by depicting clearly various heads under which said
income had been earned, it could not be said that assessee had concealed particulars
of its income or furnished inaccurate particulars of its income so as to warrant
imposition of penalty on assessee. (Assessment year 1993-94) (In favour of assessee)
Twin Star Jupiter Co-operative Hsg. Soc. Ltd. v. ITO (2009) 31SOT 474/(2009)
16 CPT 282(Mum.-Trib.)

When assessee had filed all particulars of income, correct assessment and calculation
of total income had to be done by Assessing Officer if in such process , Assessing
Officer found different total income to be assessed from income offered by assessee,
such case was not automatically a case where penalty under section 271(1)(c) was
leviable. (Assessment year 1999-2000) (In favour of assessee)
Puneet sehgal v. ITO (ITA NOS.2869 to 2873 of 2008, Decided on
27/3/2009)/(2009) 16CPT 282 (Delhi Trib.)

Where assessee had surrendered certain gift to buy peace and assessee could not
                                           1
produce donor as donor had died, as assessee’s explanation was bona fide, levy of
penalty on assessee on account of addition of gift was not justified. (Assessment years
2000-01 & 2001-02) (In favour of assessee)
Asstt. CIT v. Mahindra Shubhlab services Ltd. (2009) 31 SOT 361/(2009) 16 CPT
282 (Mum. Trib.)

                                        6. ceg}ebvees keâje DeYÙeeme !
DeYÙeeme keâjCÙeeÛÙee Øeef›eâÙesÛes Kee}er} Ûeej cegKÙe šhhes Deensle.
1) JeeÛeve
2) ceveve
3) efÛebleve
4) ef}KeeCe
JeeÛeve kesâuÙeeveblej keâceerle keâceer 20 škeäkesâ JesU ceveve keâjCÙeeJej KeÛe& keâjCÙeele ÙeeJee DeeefCe keâceerle keâceer 10
škeäkesâ JesU efÛebleve keâjCÙeeJejÛe keâjCÙeele ÙeeJee. JeeÛeve, ceveve DeeefCe efÛebleve hetCe& PeeuÙeeveblej lÙeeyeeyele
ef}KeeCe keâjCÙeele ÙeeJes. ns Ûeejner šhhes hetCe& PeeuÙeeveblejÛe DeYÙeemeeÛeer Øeef›eâÙee hetCe& nesles. ceeieer} Dee" les one
Je<eeËle efJeÛeejCÙeele Dee}suÙee ØeçveebÛes mJe®he }#eele IesTve JeeÛeve, ceveve lemesÛe efÛebleve keâjCÙeele ÙeeJes. Demes
kesâuÙeeme DeYÙeemeeme ÙeesiÙe efoçee efceUles.
                                                                                           - ßeer ke=â<Cee Yeesies
EXERCISE OPTION




                               7. Application for PAN

        From 1/04/2003 procedure for application of PAN has been partially
        outsourced.

        1. Application in form No.49A has to be made at PAN Service Centre. Currently
           UTI Technology Services Limited & NSDL are two notified agencies for the same.
        2. Filing fees for the same is Rs.94 in respect of Indian address for communication
           & Rs.744 for foreign communication address.
        3. Application         can      be       filed      online     through        website
           https://tin.tin.nsdl.com/pan/index.html                                         or
           http://www.utitsl.co.in/utitsl/uti/newapp/new-pan-application.jsp. However,
           post making online application, necessary documents are required to be sent
           physically along with payment if not made at the time of online application. In
           case of payment by credit card additional charge of Rs.5 is levied
        4. Requirements for application
        a. Application to be filed in black ink
        b. Individual applicants should affix a recent colour photograph (size 3.5 cm x 2.5
           cm) in the space provided on the form. The photograph should not be stapled or
           clipped to the form. The applicant should not sign across the photograph.
        c. Application should be supported by following documents
           i. Proof of Identity (POI)
           ii. Proof of address (POA)
               The documents for POI and POA depend on the citizenship and the status of
                                                1
           the applicant.
        d. Either the telephone number or the email should be mandatorily mentioned in
           the application
           i. When the telephone number is mentioned, it is necessary to mention the
                STD code. In case of mobile number, country code should be mentioned as
                STD code. When the telephone is provided by WLL service providers, the
                STD code should be mentioned.
           ii. If email id is mentioned, PAN will be communicated on email id when it is
                allotted by the Income Tax Department.
        e. Female applicants, irrespective of their marital status, should write only father’s
           name in the PAN application form. There is no provision to mention husband’s
           name in the application.
        f. In case of application for nonresident, AO code pertaining to International
           Taxation Director should be used. In case Assessing Officer code for such
           applicant is not specified in the application, AO code of first International
           Taxing AO of Delhi would be allocated to such application.
        g. Signature: Form 49A shall be signed by the person who is authorized to sign
           return of income u/s 140. In case applicant cannot sign, his Left Hand Thumb
           Impression (preferably in black ink) should be taken on form and this should be
           attested by a Magistrate or a Notary public or a Gazetted Officer, under official
           seal and stamp.
EXERCISE OPTION




        h. Representative Assessee can apply on behalf of minor, lunatic, idiot, mentally
           retarded, deceased, wards of court, non-resident etc. In such a case, details of
           representative assessee have to be provided in item 14 of the application for
           PAN. However POI & POA of representative assessee is also required to be
           submitted.
        i. Codes 99 and 999999 should be entered for State and PIN fields respectively
           for the class of PAN applicants having foreign address. However, actual foreign
           ZIP/PIN code should be populated in any of the 5 address fields (preferably
           last) along with the name of the country.
        J. Request for New PAN Card or/and Changes or Correction in PAN data in
           following case
           i. Where new PAN card is required
           ii. Where some changes or corrections in your existing PAN details.
               Such application is also required to be supported by prescribed POA & POI
               documents
        5.     Application status of PAN can access through SMS facility also.


                                                          8."sJee efvebmeiee&Ûee
  Depetve keâener efoJeme mej}s keâer efŒeÙeebÛÙee DeeJe[erÛee ßeeJeCeceeme Gpe[s}. ßeeJeCe cnCepes heeJemeeÛeer
  yejmeele DeeefCe meCeebÛeer meg®Jeele. efŒeÙeebÛÙee ùoÙeeÛÙee keâhhÙeele Keeme peeiee Deme}s}s veeiehebÛeceer
  DeeefCe jeKeer heewefCe&cee ÙeebÛe ceefnvÙeele Ùesleele. meCeebyejesyejÛe ßeeJeCe ne Keeme ›eleJewkeâuÙeebÛee ceefnvee
  ke. keâesCeer çebkeâje}e efJeuJeo} Jeenleele lej keâesCeer ieCeheleer}e ogJeeËÛee }#e Jeenleele, ßeeJeCeele
                                                                                                                                 b
  mebkeâuhe keâ®ve Jeeefn}e peeCeeje DemeeÛe Skeâ megiebOeer }#e1 Demelees ØeepekeäleeÛee. çekebâje}e Skeâ }eKe megoj, megiebOeer,
  veepetkeâ, hee{b-Ùee, kesâçejer hegâ}ebÛes mecehe&Ce kesâ}s peeles. ns JesieJesieUs }#e Jeenleevee, ieesUe keâjleevee efŒeÙeebvee Deew<eOeer
  Pee[ebÛes meeefVeOÙe efceUeJes DemeeÛe hegJe&metjeaÛee efJeÛeej DemeCeej . SjJeer yes}, ogJee&,heeefjpeele Ùee Deew<eOeer JevemheleerÛeerÛe
  keâe yejs efveJe[ kesâ}er Demes} ?
              oejele Skeâ heeefjpeelekeâeÛes Pee[ Demes} lej hegâ}ebÛÙee megiebOeer me[ÙeeKesjerpe lÙeeÛes efkeâleerlejer Deew<eOeer GheÙeesie
  nesleele. meeOee leehe ,keâCekeâCe efkeâbJee cegoleerÛee leehe Demee keâesCeleener leehe Demees, heeefjpeelekeâeÛÙee Dee"-one heeveebÛeer
  ÛešCeer Jeeštve lÙeele iegU keâe}Jetve efoJemeeletve Skeâoe KeeJeer efkebâJee Dee"-one heeveebÛee jme keâe{tve lÙeele DeOee& ÛeceÛee
  DeeuÙeeÛee jme ÛeceÛeeYej ceOeeletve IÙeeJee. leerve-Ûeej efoJemeebÛÙee Ùee GheeÙeeves leehe heU keâe{lees.ocee ,Keeskeâ}e, keâheâ
  Ùee ogKeCÙeele ØeepekeäleebÛeer oesve-leerve heeves ÛeeJetve KeeJeerle. Dee" efoJemeele ns ogKeCes yejs neles.
              DeeiehesCe, iepekeâCe& efkebâJee Flej lJeÛee efJekeâejebmee"er heeefjpeelekeâebÛÙee heeveebÛee jme peKecesJej }eJeeJee.
  kesâmeeleer} keâeW[Ùeeves nwjeCe Pee}e lej ØeepekeäleeÛÙee heeveebÛee jme [eskeäÙeeJej ÛeesUeJee. efheòeefJekeâej , Ùeke=âleeÛes Deepeej
  FlÙeeoerJej Øeepekeäle Úeve keâece keâjlees.
              meebOesogKeerJej ØeepekeäleeÛeer heeves iejce keâ®ve lÙeebÛee çeskeâ ÅeeJee. efçeJeeÙe oesve ÛeceÛes heeveebÛee jme, oesve ÛeceÛes
  DeeuÙeeÛee jme, Ke[ermeeKejsyejesyej ÅeeJes. keâener efoJemeebÛÙee efveÙeefcele mesJeveeves meebOesogKeer otj nesF&}. Demee yengiegCeer
  Øeepekeäle oejer DemeeJee cnCetve melÙeYeecesves nšdš Oej}e DeeefCe YeieJeeve ßeerke=â<Ceeves ne mJeiee&leer} "sJee he=LJeerJej
  DeeCe}e, Demes meebefiele}s peeles.
EXERCISE OPTION




                        9. TRANSFER PRICING UPDATES

      Whether the Arm’s Length price determined for a service rendered to an AE
can exceed the total revenue ultimately earned by the AE from third parties for
such services?
      The Delhi Bench in the case of Global Vantedge Pvt Ltd- 2010 TIOL 24 has
considered this issue. In this case, the taxpayer, an Information Technology enabled
service Provider, was entitled to a tax holiday in respect of its profits under section 10A
of the Act. The associated enterprise (“AE”) of the taxpayer procured contracts from
third parties, which were served by the taxpayer as a back office service provider.
According to the revenue sharing agreement, the AE retained 9.4 percent of the revenue
earned from the third party contracts and transferred the balance 90.6 percent to the
The Transfer Pricing Officer taxpayer rendered services directly to third parties, which
taxpayer. This apart, the(“TPO”) held that the taxpayer had to be the tested party and conducted
constituted about 18 percent of its revenue. In its Transfer pricing study, the taxpayer
selected the AE as the tested party and benchmarked the transaction against the
margin of comparable foreign companies. The Transfer Pricing Officer (“TPO”) held that
the taxpayer had to be the tested party and conducted a new search with Indian
companies as comparables. The TPO arrived at an arm’s length margin of 11.88 percent
on operating costs as against the loss of 53.5 percent incurred by the taxpayer.
Accordingly, the TPO determined an arm’s length price for services rendered by the
taxpayer to the AE, which exceeded even the total revenue earned by the AE from its
third party customers. On appeal before the Tribunal, the taxpayer contended that in a
revenue sharing arrangement, only the proportion of sharing could be examined by the
TPO and not the absolute amounts of profits, which were beyond the control of parties.
                                             1

The Tribunal considered the contentions of both the parties and ruled as follows:
• Transfer pricing provisions are applicable even if the taxpayer was entitled to a tax
  holiday;
• The AE cannot be chosen as the tested party as information on foreign comparables
  was insufficient to analyse the comparable functions performed, assets employed
  and risks undertaken (“FAR analysis”);
• It allowed an adjustment of 33.33 percent of the profitability of comparables
  towards idle capacity of the taxpayer, considering the growth phase of the ITES
  industry in the year.
• An entity could not be penalized under Transfer Pricing provisions merely for
  earning lower profits due to legitimate business exigencies. It was ruled that the
  arm’s length price determined cannot exceed the total revenue earned by the AE
  from third parties. In this regard, a report on the ITES industry published by a
  credit rating agency was referred to, wherein the marketing expenses in the industry
  was reported to be at a minimum of 1.40 percent of the revenue. Since, the finding
  was in line with the financials of the comparables ultimately selected in the analysis
  done by the Revenue, it was held in the appeal that the arm’s length price
  determined could not exceed 98.6 percent of the total revenue earned by the AE
  from third parties; and
• The claim for adjustment under the safe harbour provisions was rejected, as the
  taxpayer’s transaction fell outside the 5 percent range from the mean margin of
  comparables.
EXERCISE OPTION




  Whether transactions pertaining to a subsequent year can be taken as
  Comparable for transfer pricing adjustments?

         The Delhi Bench of Tribunal has dealt with this issue in the case of Denso
  Haryana Pvt Ltd – 2009 TIOL 696 wherein the taxpayer imported goods from an
  overseas associated enterprise (“AE”). The Tax Officer disallowed a portion of the
  purchase price paid to the AEs, holding that the price paid was higher than the price
  paid for similar goods purchased from local vendors. The Tax Officer came to this
  conclusion based on the transactions undertaken by the third party vendors in a
  subsequent year, which were taken as comparables. On appeal, the High Court held
  that while comparing the price with the transactions entered into by the third party
  vendors, subsequent year’s transactions could not be relied upon. This is based on a
  strict interpretation of Transfer Pricing rules. It held that the prices were comparable
  only with the prices paid for similar goods in the same year. Accordingly, the Court
  deleted the disallowance made by the Tax Officer and held in favour of the taxpayer.

        Whether under internal CUP method, local factors in the country of the
  AE and all relevant factors which have a bearing on the price charged must be
  taken into consideration? Whether report of an external expert can be the sole
  basis under external CUP when it does not represent any Government agency
  and is on the basis of select transactions?

        This issue has been dealt in the case of Gharda Chemicals Ltd – 2009 TIOL
  790 by the Mumbai Bench of Tribunal wherein the taxpayer had exported goods in
  wholesale quantities to its Wholly Owned 1 Subsidiary (“WOS”) in the USA. It exported
  identical goods to third parties in other countries in retail lots, where higher prices
  were charged. The Transfer Pricing Officer (“TPO”) held that Comparable
  Uncontrolled Price method (“CUP method”) was appropriate by taking the retail sale
  as a comparable transaction and held that the price charged to the WOS was below
  the ALP and made adjustments to the income of the taxpayer. In appeal before the
  Tribunal, the taxpayer relied on a report issued by an external expert, which
  indicated that certain supplies of identical goods by a Chinese supplier to a buyer in
  the USA were at prices lower than those charged by the taxpayer to its WOS. It was
  also contended that the retail prices should not be compared to wholesale prices and
  claimed that the sale to WOS was at ALP based on Resale Price Method (“RPM”). It
  was also argued that WOS only had losses over the years and there is no avoidance
  of tax in India. The Tribunal held that the losses in the overseas jurisdiction were
  not relevant to determine the ALP in India. It held that the RPM was applicable only
  when goods were purchased from an AE and sold to third parties and concluded
  that CUP was appropriate to the taxpayer’s case. It held that internal CUP could not
  be applied, as the third party exports were in retail quantities and to countries other
  than the USA. The Tribunal also held that the expert evidence could not be the sole
  basis for determining the ALP, as the report considered only select transactions and
  did not represent any Government agency and, therefore, could not be solely relied
  upon. As the taxpayer filed, during the course of hearing, certain additional data
  from a Government agency in the USA, the Tribunal remanded the case back to the
  Revenue for fresh determination of the ALP.
                                                           -To be Continue Next Month
EXERCISE OPTION




                                      10. Health Tips
                                   Penalties - Service Tax
                      1. Menstrual cramps - suffer no more!
    To reduce the intensity of menstrual symptoms, you can change your diet:
  - Less sugar, and slightly more protein.
  - Diuretic foods such as eggplant, cucumbers and parsley can help diminish
    water retention.
  - Calcium supplements (1 gram per day) and magnesium (500 milligrams) can
    help reduce anxiety (always take both).
  - Vitamin B-6 (not more than 50 milligrams per day) can alleviate symptoms of
    anxiety and tension.
  - Vitamins E and C also help reduce the intensity of cramps.
  - Aspirin has a mildly soothing effect.
  - And once again you can turn to plants to relieve your pains:
  * ANGELICA in infusion: 3 1/2 tablespoons of root per quart of water.
  * MATRIX (derived from the Latin for womb): 2 teaspoons of flowers per quart of
  water.
  * MILFOI OR YARROW which soothes and reduces overly abundant menstruation:
    about 5 1/2 tablespoons of flower tops per quart of water.
  * SAGE in infusion: I 1/2 tablespoons of dried leaves per quart of water. In
    extreme cases, ask your doctor for medication to alleviate pain.




                                         2. Cheers!
                                              1

  The mint leaf is an excellent freshener. This garden herb is an effective oral
  care solution and is a home remedy for:

        •     Digestive ailments. A good appetiser, its aroma stimulates
              the salivary and digestive glands.
        •     Nausea and headache. The fragrance of mint provides
              quick relief from nausea and headache.
        •     Respiratory disorders and cough. Mint clears congestion of the nose.
              throat, bronchi, and lungs, bringing relief from respiratory ailments.
        •     Skin Care. Mint is an excellent anti-septic and anti-pruritic, and serves as
              an effective skin cleanser.



                                           Quotes
  Each one of us needs to take some time out to think- are we merely enjoying the
  fruits of our forefather’s efforts, or are we making efforts to contribute to a value-
  based society, so that our successors too will be able to live in a better world? In
  what way can each of us contribute to restoring a sense of values in society
  collectively?
                                                                  Gautam Nayak
                                                                  BCAJ- May-2010
EXERCISE OPTION




                  11. Sales Talk on LIC’s Health Protection Plus (T-902)
Advisor:           Good Morning Sir, I thank you for giving me this appointment and the
                   opportunity to talk about our new Product-LIC’s Health Protection Plus.
Customer:          Tell me more about the plan.
Advisor:           This is a long term Unit-linked Health Insurance plan. All the members of
                   your family can be covered under one single Policy. The person taking the
                   policy is called the Principal Insured and the others are the insured
                   members.
Customer:          Members of family means?
Advisor:           Spouse and Children of the Principal Insured (P1). There is no limit on the
                   number of members that can be insured besides newly eligible members
                   can also be added when they become eligible for the scheme.
Customer:          You said this is a long term policy? How long is the cover available?
Advisor:           This is a long term plan because the premiums can be paid upto 65 years
                   of age and the benefits for you and your spouse are available upto 75 years
                   of age i.e. even after you stop paying the premiums the risks are covered
                   and the benefits are available.
                   Children from 3 months to 17 years can be covered under the plan and
                   they are entitled to the benefits upto 25 years of age.
Customer:          What are the benefits available under this plan?
Advisor:           There are three types of benefits under the plan i.e.
                   • Hospital Cash Benefit
                   • Major Surgical Benefit and
                   • Domiciliary Treatment Benefit  1
Customer:          How can premiums be paid under this policy?
Advisor:           Premium can be paid Yearly, Half-yearly or through Monthly-ESC Minimun
                   Premium payable is Rs.5000/-and thereafter there is increase as per
                   number of persons covered and insurability of life.
Customer:          What if I am not able to pay the Premium?
Advisor:           The Charges for Daily Hospital Cash Benefit and Major surgical Benefit will
                   be deducted till the policy fund has sufficient balance to recover the
                   charges.
                   As for revival the policy can be revived by payment at any time between the
                   ‘Revival Period’ which is two years from the date of First Unpaid premium.
                   The policy can be revived by payment of arrears without interest and
                   without requirement of DGH or Medical provided fund is sufficient?
Customer:          What if I cannot pay all the arrears of premiums but only one instalment?
Advisor:           It is advisable to pay premiums regularly to prevent compulsory
                   termination of the policy. However if you are not able to pay arrears of
                   premium, we have provision of a Premium Holiday. The facility of Premium
                   Holiday can be availed only if premiums are paid for 3 years and your fund
                   has balance of alteast one annualized premium, you can pay the latest
                   instalment without interest.
                   The policy continues as long as the fund is sufficient to deduct health risk
                   charges under the policy and the policy can be kept in force only by the
                   principal Insured. If funds are not sufficient the policy terminates.

                                                                -To be continue Next Month
 EXERCISE OPTION




                   12. New Pension Scheme -An Overview
 (Cond form last issue)
 HOW THE SCHEME WILL OPERATE?
4. This scheme is very simple. One has to deposit the amount for a regular period and that
 amount will be invested as per his choice or as per ‘auto choice’ as mentioned above by
 the pension fund manager of his choice. The subscriber can choose the pension fund
 manager of his choice out of the prescribed pension fund managers, the details of the
 same have been provided later. At the time of exit, depending upon the age of the
 subscriber at the time of exit (Which has been explained below), certain part of
 accumulated pension fund has to be invested in annuities through which the subscriber
 will receive the pension.
      The subscriber has to contact a POP-SP (Point of presence –Service provider) to open
 an NPS account and at the time of opening of NPS account he will be allotted a
      Permanent Retirement Account Number (PRAN) and he can subscribe the scheme
 after that. He will have to subscribe the account with minimum of Rs. 6000 on minimum
 4 contributions in a year. The minimum amount of each contribution is Rs. 500. One can
 deposit as many as instalments in a year but if one fails to deposit Rs. 6000 in a year,
 then he will be penalized by Rs. 100 for that year. If there is a gap of one or more years,
 then one can regularize the account by depositing Rs. 100 as penalty per year and make
 the deposit in tune of Rs. 6000 per year. The low subscription can make an account
 dormant, which can only be activated by making the prescribed contribution and
 payment of penalty.
 The subscriber can stop subscribing the scheme at any time till the age of 60 years and
 while stopping or withdrawing from the NPS account, one has to compulsorily deposit 80
                                              1
 per cent of the fund in any annuity scheme (pension plan) to get the pension. After
 attaining the age of 60 years (up to age of 70 years), the subscriber can withdraw the
 amount by subscribing 40 per cent of the fund to an annuity scheme (pension plan). At
 the age of 70 years, the exit from the scheme is compulsory.
    FUNDAMENTAL PRINCIPLES AND CHARACTERISTICS OF THE SCHEME
5.  The scheme will work on the following very simple and fundamental principles and
    characteristics:-
5.1 Open the account: - Any person has to open an NPA account at the minimum age of
    18 years and maximum age of 55 years. The subscriber will be allotted a PRAN when
    he first time opens an NPA account. This unique account number will remain the
    same throughout the life of the subscriber. The account holder will access two types of
    accounts from the PRAN. One is the permanent saving account in which subscription
    can be made but cannot be withdrawn and other is simple saving account through
    which the transaction can be made as and when required. The facility to access the
    account through net and also through telephonic enquiry with special code (password)
    is also available.
5.2 Place of opening the account: - The NPS account can be opened at any of the 286
    locations as available on www.pfrda.org.in. The locations are called POP-SP (Point of
    presence – Service Provider). The POP are the first point of inter-actions of the
    subscriber of the NPS and the authorized branches of the POP will collect the funds
    and these branches are called POP-SP.
5.3 Operaters of the scheme: - The NPA will be regulated by ‘Pension Fund Regulatory
    and Development Authority’ (PFRDA) and the pension funds will be managed by any
    one of the six from one’s choice.:-
EXERCISE OPTION




     ICICI Prudential Pension Fund Management Company Ltd., HDFC Pension Fund
     Management Co. Ltd., Kotak Mahendra Pension Fund Ltd., Reliance Capital
     Pension Fund Ltd., SBI Pension Fund (P.) Ltd., UTI Retirement Solutions Ltd.
     One has to select his fund Manager while opening the account and at present it
     has been declared that once the choice is made it can be changed, but the first
     change will only be allowed on or after April 2010.
     There are 286 locations to make the scheme practically operative and these are
     called POP-SP. The names of some of the entities, which are called POP and have
     been allotted to work on NPS at its inception are as under: -
     The State Bank of Hydrabad , CAMS (Computer Age Management Service (p.) Ltd.) ,
     IL&FS Securities and Services Ltd., Kotak Mahendra Bank Ltd., LIC, Axis Bank
     Ltd., Reliance Capital Ltd., ICICI Bank and State Bank of India.
     These 286 locations are situated in the major cities of the country and are the
     branches of most of these POPs.
     The number of these locations will be increased gradually. The present list can be
     found on www.pfrda.org.in
     5.4 Minimum subscription: - Rs.500 at one point of time subject to minimum of
         Rs.6000 per year. The number of minimum contributions in the scheme shall
         be 4 in a year and besides these minimum 4 contributions any number of
         contributions can be made in a year. One cannot make a contribution of less
         than Rs.500.
     5.5 Result of Break/ Default in Subscription :- Account can be regularized by
         depositing Rs.100 per year as penalty plus deposit of balance of subscription
         failing short for a particular year or years.
                                               1
     5.6 Exit from the scheme :- The scheme has to be followed up to the age of 60
         years but if one wants to exit from the scheme before attaining the age of 60
         years, then the minimum subscription to the annuity scheme (pension Plan)
         is 80 per cent of the fund and the subscriber can withdraw 20 per cent of the
         fund for other purposes.
         At the age of 60 years (up to 70 years). The subscriber can withdraw the
         amount from the fund with a minimum subscription of 40 per cent to an
         annuity (Pension Plan). 40 per cent is minimum and at his choice to invest in
         an annuity, the subscriber can go up to 100 per cent of the fund to secure
         more pensions.
         The exit from the scheme on attaining the age of 70 years is mandatory.
     5.7 How much to invest :- One has to consider this question on the basis of
         various factors plus the fact that returns are not fixed and, hence, the exact
         reply to this question is not possible, but the FAQs given by regulators of the
         scheme can throw some light on this question :-
         I am 30 years old and would like to retire at 60. I want pension INR 2000 PM
         (at today’s prices), How much do I need to contribute?
         Ans.:- You would need a pension worth INR 3, 19,000 (Today’s price) at the
         age of 60 years to get a pension of INR 2000 at (today’s price). To realize this
         pension wealth, you would need to contribute approximately INR 16,600 per
         year.
         Assumption :- 2 per cent real rate of return, NPS charges as applicable,
         current LIC annuity rates and 100 per cent annultisation of terminal pension
         corpus. Here INR is Indian Rupees.
EXERCISE OPTION




                                              13. Ram Krishna Hari

1. Skeâ mee} keâe efnmeeye Fvekeâce š@keäme keâes osvess ces efkeâleveer keâ"veeF& nesleer nw~ lees Ùen meesÛees keâer meejer efpeboieer keâe
efnmeeye ØeYetkesâ meeceves osles meceÙe efkeâleveer keâ"veeF& nesieer ~Fme}erÙes efnmeeye Ssmes jKees pees self-Transperant
nes ~ Swmee Jele&ve jKesieW lees ØeYeg kesâ meeceves keâesF& keâ"veeF& vener nesieer~
2.ceOegceKeerÙeeB ceOe heerves kesâ yepeeÙe meb«en keâjleer nw~Deewj Skeâ efove keâesF& Deekeâj çeno }s peelee nw
  Deewj ceKeerÙeeW keâes pe}e peelee nw~ Fme}erS DeJeçÙekeâleemes peeoe meb«en vee keâjes ~
3. DeefleLeer- De +efleLeer. peermekeâer keâesF& leerLeer leÙe vener nes. yeiej yeleeÙes pees Iej
           hengBÛes Jes DeefleLeer
  cesnceeve - yeg}ekeâj pees Iej Deeles nw Jees cesnceeve
4. “DeeDees” , “yew"es,” heeCeer ~
  Ùen leerve Ûeerpes cees} vener nw }eveer~~
5.meble efÛeblee vener keâjles ~ efÛelebve keâjles nw ~Fmeef}S meble yevees ~ efÛeblee vee keâjes~ efÛebleve keâjes ~ efÛeblee Deheves
 Deehener Ûe}s peeÙesieer ~
6. Ssmes keâce& keâjes keâermeerkeâe Denerle vee nes
7.ceeÙeemes pees peeceer}e Tmes keânles nw Deepeeceer}
  ceeÙeemes pees ogj ngDee Jen nw veejeÙeCe~                          1

   Fmeef}S lehemÙee - lehe mes FbefõÙeeW keâe oceve keâjCee
8. melmebie - melmebie mes ceve mJeÛÚ neslee nw ~
   meledmebie - lehemÙee mes ye[e neslee nw
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provided by any associate member or moderator. Every content of the bulletin is always subject to the accuracy and of the description of facts.
 ZAWAR ASSOCIATES, its owner do not claim that contains in bulletin obtained after reading as a complete and accurate disclosure of relevant
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Considering all above facts any transaction based on above bulletin may not complete without confirming proper statue/authority/person.
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