Summary of special economic package for self-reliant India (Atma-Nirbhar Bharat Abhiyan) to reduce the economic strain on the country due to the pandemic by the Hon’ble Prime Minister, Mr. Narendra Modi on May 12, 2020.

1. AATMA NIRBHAR BHARAT
(Economic Relief Package)

2. Introduction
2
 Hon’ble Prime Minister, Mr. Narendra Modi on May 12, 2020 announced a special economic package for self-reliant India
(Atma-nirbhar Bharat Abhiyan) to reduce the economic strain on the country due to the pandemic, following which
Finance Minister Ms. Nirmala Sitharaman laid out economic package to support Farmers, various activities in Rural India,
business community, (with focus on Micro, Small and Medium Enterprises ‘MSMEs’) and public to revive the economy.
 This package, taken together with earlier announcements by the government during COVID crisis and decisions taken by
RBI, is to the tune of Rs 20 lakh crore, which is equivalent to almost 10% of India’s GDP.
 The scheme will focus on land, labour, liquidity and laws. The package will play an important role in furthering India’s
self-reliance under the Atma Nirbhar Bharat Abhiyan.
 It will cater to various sections including cottage industry, MSMEs, labourers, middle class, industries, among others. PM
Modi suggested, It is time to become vocal for our local products, which is expected to help rekindle India’s sagging
manufacturing sector
 There are five pillars of Atmanirbhar Bharat -Economy, Infrastructure, Technology, Demography, Demand

3. TRANCHE - I
Announced on May 13, 2020

4. Tranche I – Support to Businesses including MSMEs
4
Benefits for MSME’s
1
2
3
4
5
6
7
Employee PF Benefits
Direct Tax Measures
Support to Real Estate
Support to Contractors
Scheme for NBFCs, HFCs & MFIs
Support to DISCOM

5. Benefits for MSME’s
5
1. INR 3 Lakh Crore worth of collateral free automatic loans will be provided for businesses including MSMEs. Tenure for
such loans will be of 4 years with a 12 months moratorium on principal repayments.
2. Government will facilitate subordinate debt worth INR 20,000 Crores for stressed MSMEs. The measure will benefit 2
Lakh MSMEs and all the stressed or NPA MSMEs will be eligible.
3. Government will infuse equity worth INR 50,000 Crores through Funds of Funds for MSMEs. This fund will operate
through a Mother Fund & several daughter funds and will help MSMEs in expanding their capacities and encourage
them to get listed.
4. Government changed the definition of MSMEs, with the upward revision in investment limit and turnover size.
5. Global tenders upto INR 200 Crores in government procurement will be disallowed, allowing a chance to MSMEs to
supply for such big ticket government projects.
6. Government will provide e market facilities to MSMEs as a replacement for trade fairs and exhibitions. Also, pending
receivables from the Government & CPSEs will be released within 45 days.

6. Employee PF Benefits
6
1. Under Pradhan Mantri Garib Kalyan Package (PMGKP), EPF contribution (@12% of employer and @12% of
employee) was made by the Government for March, April and May 2020. Now, it will be extended by another 3 months
for June, July and August 2020.
2. Statutory Provident Fund Contribution of both employer and employee will be reduced to 10% from existing 12% for
those organizations covered by EPFO for next 3 months.
3. Central Public Sector Establishments (CPSE) and State PSUs will continue to contribute by the existing rate of 12% for
employer contribution.

7. Direct Tax Measures
7
1. Existing TDS/ TCS Rate for Non-Salaried specified payments (e.g. payment for contract, rent, professional fee, interest,
commission etc.) made to Residents shall be reduced by 25%. The revised rate shall be applicable from 14th May 2020
till 31st March 2021.
2. Due date of all Income-tax returns for FY 2019-20 will be extended from 31st July, 2020 & 31st October, 2020 to 30th
November, 2020. Further, the date for Tax Audit has been extended from 30th September, 2020 to 31st October, 2020.
3. Date of assessments getting barred on 30th September,2020 has been extended to 31st December,2020 and those
getting barred on 31st March,2021 will be extended to 30th September,2021.
4. The date for making payment without additional amount under Vivad se Vishwas Scheme has been extended till 31st
December, 2020

8. Support to Real Estate
8
1. Due to adverse impact of COVID-19, various real estate projects stand at the risk of defaulting under RERA timelines.
To address this, the Ministry of Housing and Urban Affairs will advise States/UTs and their regulatory authorities to the
following effect:
 Treat COVID-19 as an event of ‘Force Majeure’ under RERA.
 Extend the registration and completion date suo-moto by 6 months for all registered projects expiring on or after
25th March 2020 without individual applications.
 Regulatory authorities may extend this for another period of upto three months, if required.
 Issue fresh ‘Project Registration Certificates’ automatically with revised timelines.
 Extend timelines for various other statutory compliances under RERA concurrently.
2. These measures will de-stress real estate developers and ensure completion of projects so that home buyers are able to
get delivery of their booked houses with new timelines.

9. Support to Contractors
9
1. In order to provide relief to contractors impacted by the COVID 19 pandemic, the Govt. has made following decisions:
 Contractors will now receive upto 6 months extension for completion of obligations under highways, railways and
other contracts. This extension is to be provided without costs to contractors, by all central agencies like Railways,
Ministry of Road Transport and Highway, Central Public Works Department etc.
 This extension not only covers construction/works and goods and services contracts but also covers obligations
like completion of work, immediate milestones etc. and extension of concession period in contracts of public
private partnership.
 In order to ease the cash flows, the Govt. agencies will partially release bank guarantees, to the extent contracts are
partially completed.

10. Scheme for NBFCs, HFCs & MFIs
10
1. Two measures by way of introduction of schemes for NBFCs, HFCs and MFIs have been provided which are discussed
herein below:
a) Special Liquidity Scheme of Rs 30,000 crores:
 Under the said scheme, investments will be made in both primary and secondary market transactions in investment
grade debt papers of these institutions, which will be fully guaranteed by the government.
b) Partial Credit Guarantee Scheme 2.0 involving Rs 45,000 crores:
 Existing Partial Credit Guarantee scheme is being revamped and now will be extended to cover the borrowings of
lower rated NBFCs, HFCs & MFIs.
 If any NBFCs, HFCs & MFIs suffer losses, then under this scheme Govt. acting as a guarantor will bear the first
20% of such loss.
 AA paper and below including unrated paper eligible for investment (relevant for many MFIs)

11. Support to Power Distribution Companies (DISCOMs)
11
1. In order to provide relief to power distribution companies (DISCOMs), the government has infused liquidity of Rs.
90,000 Crores.
 The revenue of power distribution companies is decreasing rapidly and these companies were facing unmatched cash
flow problems due to reduction in demand.
 For this Power Finance Corporation Limited (PFC) and Rural Electrification Corporation Limited (REC) will infuse
liquidity to DISCOMs against their receivables.
 Loans will be provided against state government guarantees exclusively to discharge the liability of DISCOMs to
Power generation companies (Gencos).
 Further, Central Public Sector Electricity Generation Companies shall give rebates to DISCOMs which in turn shall
be passed onto the final consumers.

12. TRANCHE - II
Announced on May 14, 2020

13. Tranche II – Support to People
13
Support to Migrant Workers /
Urban Poor1
2
3
4
5
6
Support to Street Vendors
Support to Tribal/Adivasis
Support to Small Business
Support to Farmers
Support to Middle Income Group

14. Package for Migrant Workers /Urban Poor
14
1. Government will provide free food grain supply for two months to Migrants Workers who are neither NFSA or State
Card beneficiaries in the state they are currently stationed. Government will spend approximately INR 3,500 Crores on
this measure, benefiting 8 Crores migrants.
2. Government will roll out One Nation One Ration Card at national level by March 2021. This will allow the migrants to
access Public Distribution System (PDS) for ration from any fair price shop across the country. Approximately 67 Crore
beneficiaries across 23 states, representing 83% of PDS population will be covered by national portability by August 2020.
3. Government to launch Affordable Rental Housing Complexes (ARHC) scheme under PMAY for migrant workers and
urban poor population. Within this, government funded housing in the cities will be converted into ARHC under PPP
mode through concessionaire. Also, the Government will incentivize manufacturing units, industries, institutions,
associations, state government agencies and central government organizations to develop and operate such complexes.

15. Package for Street Vendors and Tribal
15
1. A special credit scheme will be launched within a month by the Government to facilitate easy access to credit to street
vendors. Under the scheme, initial working capital of upto INR 10,000 will be provided. This will support approximately
50 Lakh street vendors, injecting liquidity worth INR 5,000 Crores.
Also, digital payments will be incentivized through monetary rewards and enhanced working capital credit would be made
available for good repayment behavior.
2. Government will provide employment push amounting to INR 6,000 Crores through Compensatory Afforestation Fund
Act (CAMPA) funds. Under this plan, job opportunities for Tribals/Adivasis will be created in urban, semi-urban and
rural areas.

16. Package for Small Business and Farmers
16
1. INR 1,500 Crores worth interest subvention will be provided to small businesses for MUDRA-Shishu loans. Interest
subvention will be of 2% for prompt payees and it will be provided for a period of 12 months.
2. Government to provide additional emergency working capital funding amounting to INR 30,000 Crores to farmers
through NABARD. This is in addition to INR 90,000 Crores funding to be provided by NABARD through the normal
refinance route this year. It will benefit 3 Crore small & marginal farmers to meet their post harvest (rabi) and current
kharif requirement in May/June.
3. INR 2 Lakh Crore worth of concessional credit boost will be provided to approximately 2.5 Crore farmers through Kisan
Credit Cards. Fisherman and Animal Husbandry farmers will also be included in this special drive. This will allow PM-
KISAN beneficiaries to gain access to institutional credit at concessional interest rate.

17. Package for Middle Income Group
17
1. INR 70,000 Crores boost will be provided to the housing sector and middle-income group through the extension of
Credit Linked Subsidy Scheme. The Government will extend the scheme till March 2021 from existing March 31, 2020
deadline benefiting 2.5 Lakh middle income families.
2. The CLSS offers interest concessions to the following categories of people:-
Categories Annual income from
Economically Weaker Section or Lower Income Group INR 3 to INR 6 Lakh
Middle Income Group I INR 6 to INR 12 Lakh
Middle Income Group II INR 12 to INR 18 Lakh

18. TRANCHE - III
Announced on May 15, 2020

19. Tranche III – Support to Agriculture & Allied activities
19
Agri Infrastructure Fund
1
2
3
4
5
6
Formalization of Micro Food
Enterprises (MFE)
Promotion of Herbal Cultivation
Operation Green for Farmers
Others Allied activities Support
Amendment to Essential Commodities
Act
7 Agricultural Marketing Reforms

20. Agri Infrastructure Fund & Formalization of MFE
20
Agri
Infrastructure
Fund
Formalization
of MFE
 Financing facility of INR 1,00,000 crore to be provided immediately for funding
Agriculture Infrastructure Projects (i.e. Post Harvest Management infrastructure and
Cold Chain infrastructure) at farm-gate & aggregation points. The aggregation points
are Primary Agricultural Cooperative Societies, Farmers Producer Organizations,
Agriculture entrepreneurs, Startups, etc.
 Under the Vocal for Local with Global Outreach vision, the Government will launch
an INR 10,000 Crores scheme for the formalization of Micro Food Enterprises
(MFE). The scheme will be launched with a cluster based approach and will help 2
Lakh MFEs with technical up-gradation, brand building and marketing.

21. Promotion of Herbal Cultivation & Operation Green
21
Promotion of
Herbal
Cultivation
Operation
Green for
farmers
1. To promote herbal cultivation, the Government will invest INR 4,000 Crores. Under
this program, 10,00,000 hectare of land will be covered under herbal cultivation in
next two years and will help generate INR 5,000 Crores of income for the farmers.
Also, National Medicinal Plants Board will develop a corridor of medicinal plant on
800 hectare area of land along the banks of river Ganga.
1. Operation Greens to be extended to all fruits and vegetables (erstwhile covered only
Tomatoes Onion and Potatoes). The scheme shall feature as follows:-
 50% subsidy will be given on transportation from surplus to deficit markets; and
 50% subsidy will be given on storage, including cold storages.
Please note that the scheme will run on pilot basis for 6 months and if successful, it
will be extended. INR 500 crores have been be allocated for this purpose.

22. Others Allied activities Support
22
1. The Government will invest INR 20,000 Crores for fishermen under a new scheme Pradhan Mantri Matsya Sampada
Yojana (PMMSY). Of the total, INR 11,000 Crores will be for marine, inland fisheries & aquaculture, while INR 9,000
Crores will for fishing harbors, cold chain, market etc.. Focus geography for this scheme will be Islands, Himalayan states,
North east and Aspirational districts. The scheme is expected to result in additional 70 Lakh tonnes of fish production
over next 5 years, generate employment for over 55 Lakh people and double the exports to INR 1,00,000 Crores.
2. National Animal Disease Control Programme launched to ensure 100% vaccination of cattle, buffalo, sheep, goat and pig
population (total 53 crore animals) against Foot and Mouth Disease and Brucellosis.
3. The Government will set up an Animal Husbandry Infrastructure Development Fund of INR 15,000 Crores, with an aim
to boost private investment in dairy processing, value addition and cattle feed infrastructure.
4. INR 500 Crores will be invested in bee keeping initiatives to boost the income of 2 Lakh beekeepers and provide quality
honey to consumers. This scheme will be implemented for infrastructure development, collection, marketing, storage
centres , and value addition facilities etc. It will further help in capacity building with thrust on women.

23. Amendments to Essential Commodities Act
23
1. Government will amend the existing Essential Commodities Act to enable better price realization for
farmers. This will include deregulation of agriculture food stuff including cereals, edible oils, oilseeds, pulses
onions and potato. Also, stock limits will be imposed under exceptional circumstances such as national
calamities and famine with surge in prices.
2. No such stock limit shall apply to processors or value chain participant, subject to their installed capacity or
to any exporter subject to the export demand.

24. Agriculture Marketing Reforms for farmers
24
1. A central law will be formulated by the Government to provide superior marketing choices to farmers. The aim of this
marketing reform will be to provide adequate choices to farmer to sell produce at attractive prices, barrier free inter state
trade and a framework for online trading of the produce.
2. A facilitative legal framework will be created by the Government for farmers to enable them for engaging with processors,
aggregators, large retailers, exporters etc. in a fair and transparent manner. Risk mitigation, quality standardization and
assured returns will form integral part of this framework.

25. TRANCHE - IV
Announced on May 16, 2020

26. Tranche IV – Structural Reforms
26
Policy Reforms relating to Coal
Sector1
2
3
4
5
6
Policy Reforms relating to
Mining Sector
Policy Reforms relating to Defence
Sector
Policy Reforms relating to Aviation
Sector
Policy Reforms relating to Power
Distribution
Policy Reforms relating to Space
7
Policy Reforms relating to Atomic
Energy
8
Policy Reforms relating to Social
Infrastructure Development

27. Policy Reforms relating to Coal Sector
27
1. With an aim to increase self reliance in coal production and reduce imports, the Government plans to introduce
commercial mining in the coal sector. In order to promote the commercial mining, the Government further plans to
introduce competition, transparency and private sector participation by replacing the existing regime of fixed
Rupee/tonne mechanism with a revenue sharing model.
2. Entry norms in the coal sector will also be liberalized and close to 50 blocks will be offered immediately with no eligibility
conditions.
3. Partially explored blocks will also be allowed to be auctioned as against existing regime of auctioning of fully explored
coal blocks, enabling private sector participation in exploration. Also, the government will incentivize production earlier
than scheduled by providing rebates in revenue share.
4. The Government plans to switch to greener gas-based economy and to achieve this, coal gasification/liquefication will be
incentivized by providing rebates in revenue share. INR 50,000 Crores will be invested in the development of evacuation
infrastructure and mechanized transfer of coal in conveyor belts from mines to railway sidings.
5. A liberalized regime in coal sector will be introduced by allowing auction of coal bed methane extraction rights,
shortening the mining plan and by giving concessions worth INR 5,000 Crores to Coal India’s consumers.

28. Policy Reforms relating to Mining Sector
28
1. Structural reforms in Mineral sector will be introduced by the government to fuel growth, employment and private
investments in the sector. Several initiatives announced to achieve this goal includes introduction of composite
exploration-cum-mining-cum-production regime, open & transparent auction process for 500 mining blocks and joint
auctioning of bauxite & coal mineral blocks.
2. Policy reforms in the mineral sector will also be introduced by the removal of distinction between captive & non-captive
mines, developing mineral index for different minerals and rationalization of stamp duty payable at the time of awarding
mining leases.

29. Policy Reforms relating to Defence Sector
29
1. The Government plans to enhance self reliance in defence production under its Make in India programme. This will be
achieved by notifying a list of weapons/platforms for import bans, indigenization of imported spares and a separate
budget provisioning for domestic capital procurement. Also, the Government aims to enhance the autonomy,
accountability and efficiency in ordnance supplies by corporatization of the Ordnance Factory Board.
2. Further policy reforms in defence production will also be introduced by increasing the FDI limit under automatic route to
74% from existing 49%. Furthermore, the time bound defence procurement process and faster decision making will be
promoted in the sector by setting up a project management unit, realistic setting of general staff qualitative requirements
of weapons & platforms and overhauling of trial & testing procedures.

30. Policy Reforms relating to Aviation Sector
30
1. The Government will ease the restrictions imposed on utilization of Indian Air Space. This is expected to result in
efficient civilian flying and will reduce flying cost by INR 1,000 Crores.
2. Six more airports have been identified and will be auctioned soon through the PPP model, another set of 6 airports will
be auctioned in the next phase. Additional investment of INR 13,000 Crores is expected in airports by private players.
3. The Government plans to make India a global hub for aircraft Maintenance, Repair and Overhaul (MRO). The tax regime
has been rationalized. Many global engine manufacturers are expected to set up plants in India and the revenue from
aircraft component repairs and airframe maintenance is expected to reach INR 2,000 Crores, up from existing 800 Crores
in 3 years.
4. To enable economies of scale, convergence between defence sector and the civil MROs will be established. Maintenance
cost for airlines will also come down.

31. Policy Reforms relating to Power Distribution
31
1. Government announced that a Tariff policy related to DISCOMS to layout the following reforms will be released:
a) Consumer Rights
 DISCOM inefficiencies not to burden consumers.
 Standards of service and associated penalties for DISCOMS.
 DISCOMs to ensure adequate power; load shedding to be penalized
b) Promote Industry
 Progressive reduction in cross subsidies
 Time bound grant of open access
 Generation and transmission project developers to be selected competitively
c) Sustainability of Sector
 No regulatory assets
 Timely payment of Gencos
 DBT for subsidy; smart prepaid meters
 Power departments/utilities in Union Territories will be privatized, resulting in improving service quality to consumers
and operational & financial efficiencies in distribution.

32. Policy Reforms relating to Space
32
1. Government of India to allow the entry of private players in the space sector. Private sector participation will be allowed
in satellites, launches, space-based services and in future projects for planetary exploration, outer space travel etc. Also, the
private players will be allowed to use ISRO facilities to improve their capacities
2. Liberal geo-spatial data policy will be developed for providing remote sensing data to tech-entrepreneurs.

33. Policy Reforms relating to Atomic Energy
33
1. The Government will establish a research reactor in Public Private Partnership (PPP) mode for production of medical
isotopes for affordable treatment for cancer and other diseases.
2. Facilities through PPP mode will also be established to use irradiation technology for food preservation. Technology
development cum incubation centres will also be created to enable synergy between research facilities and tech
entrepreneurs.

34. Policy Reforms relating to Social Infrastructure Development
34
1. For the creation of social infrastructure projects, the Government has decided to invest 8,100 Crores through a revamped
viability gap funding (VGF) scheme. Such projects will be proposed by Central Ministries/State Government/Statutory
entities and the quantum of VGF will be enhanced by the Government for upto 30% each of total project cost as VGF
by Centre and State/Statutory bodies.
2. For other sectors, VGF existing support of 20 % each shall continue.

35. TRANCHE - V
Announced on May 17, 2020

36. Tranche V – Policy Reforms
36
Help to MGNREGS to boost
employment1
2
3
4
5
6
Health Reforms and Initiatives
Technology Driven Education with
Equity post-COVID
Ease of Doing Business
Decriminalization of Companies Act
defaults
Public Sector Enterprises Policy for new
Self –reliant India
7
Support to State Government and
promoting state level reforms

37. Help to MGNREGS & Health Reforms and Initiatives
37
Help to
MGNREGS
to boost
employment
Health
Reforms and
Initiatives
1. The Government allocated additional INR 40,000 Crores under the MGNREGS in
order to:
 Provide employment boosts which will further help to generate nearly 300 crore
person days in total; and
 Create a large number of durable and livelihood assets including water
conservation assets which will boost the rural economy with higher Production
1. Public expenditure on health will be increased.
2. Preparing India for any future pandemics:
 Government will encourage research in health sector and develop Infectious
Diseases Hospital Blocks in all districts.
 Government will integrate public health labs in all districts & block level labs &
public health unit to manage pandemics.

38. Technology Driven Education with Equity post-COVID
38
1. PM eVIDYA a digital/online education programme to be launched immediately consisting of DIKSHA for school
education in states/UTs, One earmarked TV channel per class from 1 to 12, Special e-content for visually and hearing
impaired.
2. Top 100 universities will be permitted to automatically start online courses by May 30, 2020.
3. Manodarpan- An initiative for psychosocial support of students, teachers and families for mental health and emotional
wellbeing to be launched immediately.
4. New National Curriculum and Pedagogical framework for school, early childhood and teachers will be launched:
integrated with global and 21st century skill requirements.
5. National Foundational Literacy and Numeracy Mission for ensuring that every child attains Learning levels and outcomes
in grade 5 by 2025 will be launched by December 2020.

39. Ease of Doing Business
39
1. Ease of doing business will be enhanced further through IBC related measures. The Government will exclude COVID-19
related debt from the definition of default under the code and will suspend fresh initiation of insolvency proceedings for
upto 1 year. Also, special insolvency resolution framework for the MSMEs will be created under Section 240A and the
minimum threshold for initiating insolvency proceedings will be raised to INR 1 Crore, up from existing INR 1 Lakh.
2. Improvement in rankings in ‘starting a business’ and ‘insolvency resolution’ have contributed to the overall improvement
in India’s ranking on Ease of Doing Business.
key reforms to include:
 Direct listing of securities by Indian public companies in permissible foreign jurisdictions
 Private companies which list NCDs on stock exchanges not to be regarded as listed companies.
 Including the provisions of Part IXA (Producer Companies) of Companies Act, 1956 in Companies Act, 2013
 Lower penalties for all defaults for Small Companies, One-person Companies, Producer Companies & Start Ups.
 To create additional/ specialized benches for NCLAT

40. Decriminalization of Companies Act defaults
40
1. Decriminalization of Companies Act violations involving minor technical and procedural defaults (shortcomings in CSR
reporting, inadequacies in board report, filing defaults, delay in holding AGM).
2. Majority of the compoundable offences sections to be shifted to Internal Adjudication Mechanism (IAM) and powers of
Regional Director for compounding enhanced.
3. 7 compoundable offences altogether dropped and 5 to be dealt with under alternative framework.
4. The Amendments will de-clog the criminal courts and NCLT.

41. Public Sector Enterprises Policy for new Self –reliant India
41
1. A new coherent policy will be implemented under which all sectors will be open to the private sector while public sector
enterprises (PSEs) will play an important role in defined areas.
2. Accordingly government will announce a new policy where by:
 List of strategic sectors requiring presence of PSEs in public interest will be notified
 In strategic sectors, at least one enterprise will remain in the public sector but private sector will also be allowed.
 In other sectors, PSEs will be privatized.

42. Supporting State Governments & promoting state level reforms
42
1. State net borrowing ceiling for 2020-21 increased from 3% to 5% of Gross State Domestic Product (GSDP).
2. Part of the borrowing will be linked to specific reforms to promote welfare of migrants and reduce leakage in food
distribution, increase job creation through investment and to promote urban development, health and sanitation.
3. Reform linkage will be in four areas: universalization of ‘One Nation One Ration card’, Ease of Doing Business, Power
distribution and Urban local body revenues.
4. A specific scheme will be notified by Department of Expenditure on the following pattern:
 Unconditional increase of 0.50%
 1% in 4 tranches of 0.25%, with each tranche linked to clearly specified, measurable and feasible reform actions
 Further 0.50% if milestones are achieved in at least three out of four reform areas

43. Overall Stimulus provided by Atma-nirbhar Bharat Package
43
Sr No. Tranches INR (in Crore)
1 Tranche 1 5,94,550
2 Tranche 2 3,10,000
3 Tranche 3 1,50,000
4 Tranche 4 and Tranche 5 48,100
Sub-Total 11,02,650
5 Earlier Measures including PMGKP 1,92,800
6 RBI Measures (Actual) 8,01,603
Sub-Total 9,94,403
Total 20,97,053

44. Thank You
44