The document outlines 10 steps for developing a safety management system (SMS) as required by the DGCA: 1) Identify safety responsibilities for all managers; 2) Assign one person to oversee SMS implementation; 3) Document all company activities and how safety risk is evaluated; 4) Conduct a gap analysis of the current safety program; 5) Develop a 12-month SMS implementation plan; 6) Document the safety policy and objectives; 7) Establish safety communication methods; 8) Communicate the SMS to all employees; 9) Develop initial SMS training for all employees; 10) Assign implementation tasks and conduct periodic reviews. The author offers to provide SMS training and help with implementation.