The document is a letter from The Institute of Chartered Accountants of India requesting that the accounting firm Dandekar & Co disclose the name of the member(s) responsible for responding to a complaint filed by Shri Trideep Raj Bhandari. The firm and responsible member(s) must submit a written statement in defense within 21 days, or it will be assumed they have nothing to add. Failure to comply with the requirements could result in disciplinary action against the firm and member(s).