Inscriptions 43 OCt2023.pdf

Inscriptions 43
TRUTH STAYS FOREVER
October 2023
A MAGAZINE FROM THE GOPAST

PAGE INDEX
Page CHAPTER Topic By
3 SCULPTOR SCULPTS
Making the impossible;
possible (Part 1)
MR R.GOPINATH
15 GURUS SPEAK
Suitability of Life Insurance
Endowment type products post
amendment to sec 10(10D)
MR R.GOPINATH
25 CATERPILLAR SPACE
How to secure your partnership
financially
Mr Mahesh Pai
28 CATERPILLAR SPACE Estate Planning Mr Mahesh Pai
30 WE ARE PROUD TO BE
ASSOCIATED Mr Abhishek Sports star
32 WE ARE PROUD TO BE
ASSOCIATED Mr L M Karthik Narendran Gold medalist
33 News and Gallery Events and Pictures

Making the impossible; possible
(Part-1)
R.Gopinath
gopinathr@go-past.com
In 10 years time some people grow multiple
times in terms of successes, popularity, wealth
and contributions made to their industry. While in
the same period some remain the same. It is also
seen that some shrink in the same period. The
same is depicted in this picture.

Is it because that had different sets of
opportunities blessed, like some had more while
some had none. Or is it that their situations
enabled them or disabled them? While it is likely
that both of the above can be true, in majority of
the cases this difference is not caused by these
reasons.
Before we get into the science behind such
impressive progress, let us now look at one life
story of an incredible progress:
Can not see, but has a vision:
Suguna K lost her eyesight when she was just a year
old child. Her family did not tell her that she had no
sight or was different from the others until she went to
a school for the visually-impaired in Trichy where her
friends told her about her condition. But that did not
stop her from achieving what she wanted in life.
Suguna is the only one in her family to be educated
and has a bachelor's degree.
Until 2015, the now 38-year-old used to sell candies at
the Tambaram railway station, in the southern

neighbourhood of Chennai along with her husband
who is also visually challenged. Santanan, who works
at Infosys met her one day at the railway station. He
spoke to her and found that she is well-educated and
is doing such odd jobs just to earn a meagre amount
to make ends meet. She told him that she has a BA
and BEd degree in Tamil but hasn't got a job
anywhere due to her condition. He then introduced
Suguna to Sujith Kumar, an HR professional who runs
the Maatram Foundation which works closely with the
Mahindra World School in Chennai. "I met him at his
office and explained to him that I have been aspiring
for a steady career. He asked me not to go back to
selling candies again and assured me he would do
something," Suguna tells us.
Sujith and his team then took her to meet Nirmala
Krishnan, Principal of Mahindra World School to seek
her guidance. "I didn't know I was going there for an
interview. I was just told I will meet the principal. She
asked me how will I manage in an English medium
school, to which I responded that I am a Saurashtrian
and I speak that language but to survive I learnt Tamil,
so I will be able to learn English too," shares Suguna.
Her confidence and eagerness to learn impressed the
principal and that's when her life took a turn for the
better. After an hour-long interaction, the principal
decided to recruit her as a Tamil teacher for the junior
classes at Mahindra World School. She joined the
school in June 2015 and has since been a teacher
there. Suguna now has a fulfilling career that

promises a bright future for not only her but her two
children, who were also enrolled in the school.
Currently, she has applied for a PhD in Tamil at
Satyabhama University and is awaiting confirmation.
Source:
https://www.edexlive.com/people/2021/mar/08/womens-day-suguna-k-teaches-tamil-at-a-
well-known-tn-school-despite-being-visually-impaired-18853.html
Our article continues:
The picture below has two circles 1) the have
circle (H) and 2) the want circle (W). The gap in-
between these circles provides the impetus for
progress in life. When the gap in-between these
circles is thin or absent then the person
stagnates.

The have circle indicates what that person
possesses as of now. The want circle indicates
his wishes, dreams or aspirations of that person.
For example, a young lady got a good job and is
placed in the supervisory scale of her
organisation (H). She wants to become the
manager incharge of her department. Or she
even aspires to become the CEO of that
company (W).
A young boy starts as a ballboy for the game
(H), but even then wants to become a star
player playing world cup matches (W).
One who owns a car dreams of having a high end
car. One philanthropic person is able to serve
thousand members in the present times looks
forward for building capacity to serve a million.
It is the gap in-between H and W that makes the
man work towards the W point and in the
process progress in life. But how intensive his
efforts will be, depends upon the connection he

feels in his mind about the W circle. If the
connection is deeper, the person will be sincere
in his efforts, will persevere even in the tough
times. If the connection is shallow, then his
efforts will be casual and at the first sight of an
obstacle, he will quit. He will easily compromise
and falter.
Many times it so happens when we listen to a
great motivating speech we feel like accepting a
big goal or when we happen to meet a legend,
we develop a want to be like that person. This
feelings dwell in us for a while. For a few days or
even a few weeks. But as we get into the routine
of our life and work it gradually fades out. If we
can sustain that intention of gaining whatever
that we wanted for a long time, then we will put
in the efforts till we gain it.
How to develop this deep connection (with W)?
One effective and also an easy method to do this
is to “Imagine the outcome”. While we engage
our mind in imagining the grand sequel of the
achievement, a sort of chemical reactions
(hormones) happen inside us. Brain makes new
neuro-connections. This activates all parts of our

body, that it gives unflinching support to the
mind to fulfil its desire. Mind and body work in
unison. This combination makes a giant of a man.
Ideas flow to wash away the obstacles on the
way. Perseverance is a normal order.
https://images.app.goo.gl/NGb2kPAveNHxpq7K7: Neuro connections
What seems to be impossible for the world is
made possible with this high altitude Mind Body
Sync. The deeper connection gives you the joy of
working towards it. Otherwise the work seems to
be a burden.

Dr Ramachandran Vilayanur Subramanian
Ramachandran is an Indian-
American neuroscientist, a
distinguished professor in
U C S D ' s D e p a r t m e n t o f
Psychology, where he is the
director of the Center for Brain
and Cognition. Writes in his book
“ E m e r g i n g m i n d ” t h a t
imagination also produces the same neuro
connections that any (deliberate) thought will do.
But to sustain this tempo, we need to follow the
S R I formula in the process of imagination.
S: Specific, R: Repeatedly and I: Involved.
Many times people are not able to define
specifically what they want. They remain vague
like “I want to become wealthy”, “I want to be a
successful person”, “I want to earn good name”.
The brain can not rewire itself to these wants
properly. Instead “I want to achieve a turnover of
1million” “I want to become the president of this
association”. “I should be having 100,000
followers in my social media” would perhaps help
the proper connections between brain and
https://images.app.goo.gl/
jjs4sKw3Buyjyz3K6

various organs of the body which will be
ultimately working towards that goal.
Repeatedly: In life the situations keep changing
rapidly, sometimes very favourably and at times
not so favourable. It is like a plane experiencing
tail wind and head wind. The imagination of the
outcome once again triggers the supply of
supportive chemicals (hormones) and establishes
proper connections suitable to face the current
situation.
Involved: Imagine with all your senses, as if it is
happening real time. For example your business
has spread to many countries in this globe. (The
present situation is that it is only a startup now)
You have an employee team of a few thousands.
Your brand is winning awards after awards. You
get to be interviewed in many medias. You are
invited by the government to become a member
of the Fiscal advisory committee to the nation.
Your contribution to the business world is
recognised. You are being awarded Padma Sri.
You, along with your family are seated in the
central hall of Rashtrapaty Bhavan. Your name is
announced and you are escorted by an uniformed
guard to the dias. The Prime minister and all the

cabinet ministers clap for you. The ceremonial
band is playing to add to the grandeur of the
event. And as you step on to the dias, the
President comes forward and garlands you with a
tricolour ribbon that has shining gold medal
embossed with the lion emblem of our country. A
red colour gold rimmed velvet citation is also
offered by the president then a warm shake hand
by the honourable president. Cameras flashing
around. As you step down the prime minister and
other dignitaries step forward to shake hands
with you and greet you.
I am sure as you were reading this paragraph
some chemicals flow would have happened inside
you.
S R I process of imagination will help build the
deeper connection with the want circle (W).
We need to learn more about this process. As we
continue this topic in the coming issues will be
seeing how the higher order needs (Maslow’s
need hierarchy theory) help us to progress
multiple times than the lower order needs.

One very important point to be discussed in the
coming issues will be the conflict in our mind
between what we want and what it thinks that
we can. The conflict between motivation and
beliefs. If this conflict is not resolved, then our
brain will provide only enough energy to reach
what it thinks that we can (possibility). So please
stay tuned with the same wavelength for the
next issue.

Suitability of Life insurance endowment types of products in
the new scenario after, the amendment to Sec 10(10D) of
the income tax announced in the finance act 2023-24
R.Gopinath
gopinathr@go-past.com
This article is divided into 3 parts: 1) Understanding the
amendment 2) Yield and 3) the suitability of this type of
products to the clients
1) Understanding the amendment
In the budget 23-24 it was proposed to amend sec 10(10D)
of Income tax act 1961 and later it has become a part of the
finance act 2023.
Further to that CBDT has issued clarifications regarding
applicability of exemption u/s 10(10D) in respect of receipts
from Life Insurance Policies in different situations, vide
Circular 15/2023 dated August 16, 2023, in line with
amendments in Finance Act, 2023. This circular has been
uploaded to our palmleaf neo resources. Palmleaf Neo
subscribers can go to the resource menu and search for
category “Income tax” and read this.
Some of the highlights of this amendment will be discussed in
this article now.
ULIPS are not governed under this amendment and they will
continue to be treated according to the finance act 202. The
Finance Act, 2021 previously made amendments that
governed unit linked insurance policies (ULIPs) issued on or

after 01.02.2021. If the premium exceeded Rs 250,000 for
any previous years during the policy’s term, any sum received
would not be exempted under the clause. Instead they will be
subject to Long term capital gains tax provisions.
There are 3 important provisos of the finance act 2023 that
we will focus now, and also on Sec 56:
i) Sixth Proviso – Limit on Single Policy Premium: From the
financial year 2024-25, if the premium payable for any
previous years during a policy term surpasses Rs 500,000,
the money received will not be exempted.
ii) Seventh Proviso – Aggregate Premium for Multiple Policies:
If premiums are due on more than one life insurance policy,
the exemption is applicable solely for such policies for which
the aggregate premium doesn’t exceed Rs 500,000 for any
of the previous years during the term.
iii) Eighth Proviso – Death Benefits Remain Exempt: The above
provisions concerning premium limitations are negated if the
sum is received due to the death of the policyholder.
Sec 56(2):
Inclusion of a new clause (xiii) in section 56(2) established
that amounts received from life insurance policies not fulfilling
criteria under clause (10D) of section 10 will be considered
as “Income from other sources” and therefore taxable.
Some suggest assignment of the policy to another person
close to the maturity to avoid tax, but how far this will be
considered by the tax authorities is doubtful. Because, the
policy is classified under not eligible for Sec 10(10D) benefit.
The recipient may be asked to bear the tax payable. The

differential tax slabs of the investor and the recipient might
cause some benefit in this case.
2) The yield
To understand these changes let us discuss a few examples:
Mr Dhruva has taken a life insurance endowment type of
policy for a 20 year term that has a premium commitment of
6 lakhs yearly (without GST) and the Sum Assured under this
plan is 1.25 Crores. Upon maturity of this policy in 2043
September let us say he receives an amount of 2.60 crores
that includes the sum assured, bonuses and the final addition
bonus. Let us examine as to how this will be treated for
considering the tax liability.
1) Scenario: Maturity:
* The premiums have not been claimed exemptions under any section
2) Scenario: Maturity of 3 policies availed where the
aggregate premium is over 5 lakhs per year. The list of
policies availed in the following sequence:
Policy number abc01: Yearly premium 1 Lakh
A Total benefit received 2,60,00,000
B Total of the premiums paid in 20 years @ 6Lakhs per annum 1,20,00,000
C The income to be considered for taxation (A-B)* 1,40,00,000
D TAX: (Presuming that in 2043 his income tax slab rate will be 30% ) 42,00,000
E The post tax benefit under this policy 2,18,00,000
F The IRR on this transaction could be: 5.39%
This is the post tax IRR not considering with the risk cover benefit of 1.25
cores + Bonuses accrued till death that the policy had provided for the 20
years

As after availing policy abc03 the aggregate exceeds 5 Lakhs
Sec 10(10D) limit is under question now. According to the
circular the maturity benefits (consideration) of only abc02
will NOT be exempted while both abc01 and abc 04 will get
exemption under sec 10(10D). The clubbing of abc02 and
abc03 will not be considered for the aggregate because the
best of the benefit to the investor is considered here.
3) Scenario: Maturity of 3 policies availed where the
aggregate premium is over 5 lakhs per year. The list of
policies availed in the following sequence:
Policy number efg01: Yearly premium 1 Lakh
In this case policy efg03 will NOT get exemption under
Sec10(10D) as the premium exceeds 5 lakhs and policies
efg01 and efg02 will get exemption under Sec10(10D)
4) Scenario Survival benefits
Let us now consider the amount to be considered for the
taxation purpose under a survival benefit policy:
Premium 5,35,000 per year for the premium paying term of
20 years for a Sum assured of 1 crore, and from then the
survival benefit payable for the whole term of the policy (100
years) at the rate of 8% of Sum assured.

Since the premium exceeds 5 lakhs this policy will NOT get
exemption under Sec10(10D)
* The premiums have not been claimed exemptions under any section
Since in the above calculation C and D does not exceed the
aggregate of all the premiums paid under that policy, they will
not be treated as benefits to be taxed, however monies
received as SB in the above table row E and F will be treated
as income from other sources and be subject to tax.
3) Suitability to the needs of clients
Having seen the explanations as above let us now consider if
savings through life insurance policies is still an attractive
proposition to the policyholder.
A life insurance policy covers the life risk to provide an
assured amount upon the death of the life assured to the
nominees. It is therefore not comparable with other
investment options available in the market.
Savings through life insurance policies gives a feeling or
financial obligation to the life assured, with the result that it
develops a discipline of Income minus Savings = Expenses. It
helps maintain regularity in the investments because the
amount to be invested is fixed and the dates of remittances
are also fixed. In other savings/investment products this is
B Total of the premiums paid in 20 years @ 5.35Lakhs per annum* 1,07,00,000
C SB amount 8 Lakhs per annum for the first 13 years 1,04,00,000
D for a part of the next year 3,00,000
E for the balance part of that year 5,00,000
F and the 8 lakhs per annum thereafter 8,00,000

left to the will of the investor. So the investor might break
this regularity due to other tempting or (seemingly)
compelling wants/needs.
When investing in Life insurance savings products there is
less temptation to keep seeing the amount accrued in the
amount, this is one reason that why the persistence in life
insurance is higher than many other savings/investments
products
With suitable riders added a life insurance policy can mitigate
both these risks:
1) Income stopping after Death
2) Income stopping before Death.
The three natures of assets that need to be kept in mind in
selecting a suitable asset for reaching the goals are:
FINANCIAL PYRAMID PART 2
The next side of the financial pyramid defines the three
natures of assets.
Granularity:
The capacity of the asset to be broken into small pieces, to
be used only to the extent required.
Transparency:

The price disclosure, or a predetermined value. The price does
not depend upon the buyer’s qualifications.
Transferability:
The ease with which the title of the asset can be passed on
to the person of our choice.
The following table will give an indicative ratings for the three
natures of an asset on a 1 to 10 scale. These ratings have
been arrived at based on the prevailing legal and economic
scenario in India.
0
2.5
5
7.5
10
APARTMENT
(REAL
ESTATE)
LAND
(REAL
ESTATE)
SOLITAIRE
DIAMOND
BUSINESS
(CLOSELY
HELD)
SHARE
IN
PARTNERSHIP
FIRMS
SHARES
HELD
IN
LISTED
CO
MUTUAL
FUNDS
GOLD
(PHYSICAL
FORM)
GOLD
(D-MAT)
LIFE
INSURANCE
CASH
POLICIES
BANK
DEPOSITS
GRANULARITY TRANSPERANCY TRANSFERABILITY

You will find from this chart that Life insurance cash policies
score well on all the three natures. So for families that need
asset that is granular, transparent and easily transferable this
is a suitable asset class.
The returns under a life insurance policy may not be directly
comparable with other investments. Even if we attempt at
arriving at IRR on maturity in comparison with other assets it
should be compared with other assets in the “Risk Free
Growth” segment of the financial pyramid.
The yield shown here is assumed at the highest tax bracket. In the above table the yield is
calculated on an average basis, not scheme specific in that class.
However It is incorrect to select products only on the basis of yield, it should be selected
according the matching of the features of the product to the needs of the investor and
amongst the matching ones filter it by the yield.
You can observe that post tax yield is reasonable while
comparing the other investments in this segment considering
the benefits of the risk cover availed.
Savings/invesment Post tax yield Does it cover risk of life,
disability and Critical
illness
Term of investments
Bank deposits 6% No Medium term
Post oﬃce savings 6% No Medium term
PPF 7.1% No Long term
Govt bonds 6% No Medium term
Life Insurance 5.4% YES Long term

The other benefits that Life insurance policies can be used as
collaterals for availing credits and flexibilities provided in the
contract are also to be considered in deciding the suability to
an individual.

CATERPILLAR SPACE
Mr Mahesh Pai

HOW TO SECURE YOUR PARTNERSHIP FINANCIALLY?
What is a partnership?
A partnership is a formal agreement and a form of business where two or more people
share ownership, responsibility, management, income and losses of the company.
Under this, two or more people combine their resources and agree to share risks and
profits. There are several tax benefits for the same as well. There are many advantages
and disadvantages of a partnership, a good partnership can lead to more profits and
better business ideas for growth and expansion where as a bad partnership can lead
to heavy debts, losses and bankruptcy. Sometimes when a partner leaves, you will
probably have to value all the partnership assets, repay them their share of investment
and this can be costly. There is a heavy risk involved, the question is ‘how have you
planned for this financially’?
It takes a lot of work to build a successful company. Maintaining its success is much
more difficult, and dealing with the loss of a partner can be the most difficult
circumstance of all, particularly if the partner dies. When that happens, your deceased
partner's share in the business usually passes to his/her spouse, either by terms of a
will or simply by default as the primary heir. This transition can pose a serious issue for
your business if you haven't prepared for it.
If this occurs, one option is for the spouse or an adult kid to step up and resume the
former partner's ownership interest in your business. All that is left to do is officially
welcome your new team member and start getting to know one another. The second
alternative is to buy out the portion of the deceased partners and take full ownership.
Buying out your dead partner's share can also be a thorny proposition, because it
raises two rather difficult questions: How do you accurately value your company,
and where will the money come from?
While determining an appropriate valuation for publicly traded companies is often
straightforward, doing so for small, privately held businesses is more challenging, and
even after you have a figure, it may be challenging to raise the necessary capital. You
might have to borrow, but that means the business will have to pay to service the loan.
especially when the legitimate heirs of the deceased partner may request a share from
the surviving partner. The question then becomes how the business or remaining
partners can make arrangements to buy the stake from the partner's legal heirs.
A better option would be planning for such a circumstance in advance. The partners
in the company can sit down and discuss about this along with their financial
consultant and legal team if needed. You'll pay a small fee, but you'll also spare
yourself a lot of money and heartache. It is wise to invest in a "key-persons" coverage
plan that will give money to keep the firm running and buy out a surviving spouse's

share in the case of death or disability. There are several investment alternatives that
will cover the expense of such scenarios. The goal is to purchase the dead partner's
stake without negatively affecting the company's financial situation.
In the worst-case scenario, if everything goes wrong for the company, your deceased
partner didn't leave an heir who could take over, you couldn't find a new partner to
join the business, and you had no way to acquire money to buy out the estate's stake.
If that occurs, you might be left with little choice than to shut down the company and
liquidate its assets, or to completely sell it off. Because the company is normally worth
more than its desks, computers, vehicles, equipment, and machinery, this is usually
the absolute last option.
That would be a nightmare for any entrepreneur, given the emotional and financial
costs of starting a business. The likelihood of this danger is the best justification for
addressing your requirement for a partnership succession plan right now to protect
each partner and the business as a whole.
-Mahesh Pai-Goa

Estate Planning
What is an estate plan?
Well, most of the time people believe that creating a will or having a trust to take
care of one's assets and family is estate planning. The answer isn’t wrong but it
is not entirely right either. Estate Planning is not only about the next generation,
it is about you, your beneficiary, and your society. People spend all their life in
asset accumulation, asset preservation, and asset distribution. A major part of
their lives goes away in paying EMI’s and creating assets which they won’t be
using but rather distributing to their children later.
It seems like many people devote more time to plan a vacation or even selecting
a restaurant to have dinner than they do to estate planning. It may not be as
difficult to think about but without an estate plan, one can’t choose who gets
everything that they have worked so hard for.
There are seven aspects to estate planning,
1. Legal: If one does not decide who receives their money then they don’t
have any control over what happens with it next. There are various legal
aspects that one needs to take care of while preparing a will as it’s a legal
declaration that involves the distribution of assets.
2. Taxation: A huge amount of tax needs to be paid in a few countries after
one inherits assets and money from their parents or company, In India we
do not have inheritance tax yet but if someday the rule gets implied then a
provision for the tax money should be made in advance.
3. Inheritance: It is always better if one decides who inherits what or else it
may take years if the court gets into these matters. The court does not know
which sibling has been responsible and which one should not have access
to free cash. An estate plan eliminates a family mess.
4. Charity: Many families take care of a lot of underprivileged families and
charity homes. These charity homes rely on the money they receive for
their daily needs. An estate plan helps to continue charity work even after
the demise of the person so that other people who rely on them don’t get
affected.
5. Retirement: All the estate that one has should not only be for their children
but should be for themselves too. when one spends so much of his time
building these assets he might as well use it for his retirement when he
stops working. Using a part of his estate is an important aspect of
retirement planning.
6. Income Protection: if One falls sick due to any major illness or disability,
his income will stop or gradually reduce. Taking care of one’s income with

an effective plan now will help them later when they are unable to work
and need income for their daily expense.
7. Asset transfer: One of the parts of estate planning simply means
transferring or passing on the personal and business assets, financial
instruments, properties to the next generation after the demise of the
person.
Too many people do not plan- put off estate planning because they think they do
not own enough, they are not old enough, it will be costly or confusing and they
will have plenty of time to do it later. They don’t know where to begin or who
can help them or they just don’t want to think about it and when something
happens to them their family has to suffer, in fact 80% of the cases are due to
family property disputes. Estate planning isn’t something that one does when they
are old, it can be done when they are young as well to protect their family and
children. You don’t have to be super rich for this in fact these days estate planning
is done by the middle-class family even if they have only one home, they don’t
want disputes within the children on who acquire what. None of us really like to
think about our own mortality or the possibility of being unable to make decisions
for ourselves but One needs to be prepared for the unthinkable. Stopping fights
even before they start is yet another reason why estate planning is necessary.
The bottom line
If you want your assets and your loved ones protected when you are no longer
able to do it, you will need an estate plan. It is also an ongoing process and not a
one-time event. You should review and update the plan as your family and
financial circumstances change over a lifetime. The best time to plan your estate
is now. Don’t wait, you can put something in place now and change it later which
is exactly the way estate planning should be done.
-Mahesh Pai-Goa

PROUD TO BE
ASSOCIATED
Mr. Abhishek and Mr. L M Karthik Narendran

MasterAbhishek the proud son of Mr. Kannan & Mrs.
Raji (LIC Agents) is studying in 12 std at Vidya Mandir
Senior secondary School – Mylapore . He is a very good
football player . In the recent competetions conducted by
his school has won the trophy in the Foot Ball senior
category.
Also he is a very good Foosketball player
The Foosketball game is a fast-paced, head-to-head
faceoff that combines elements of foosball and
basketball. It takes skill, patience, and a bit of luck to get
the feel when turning the handles to master and control
the Foosketball. In this game he has won the first prize

L M Karthik Narendran proud son of Mr. S. Murali (LIC Agent) and
Mrs.K.Lakshmi Murali. He has completed his Bachelor Of Science in
Computer Science - First class with Distinction. He has been awarded
with the Gold Medal for his achievement. He has also won many prizes
and certificates in the interschool Debate competetions. We are proud
to be associated with you

NEWS AND GALLERY
EVENTS AT GOPAST

Har ghar Tirana: Independence day flag unfurled at Gopast
Mission MDRT at Tiruchy organised by CIA
Leading from the front level 12 at Thane for Dev officers/SBAs

Building a Business Enterprise Session at Delhi
Mission MDRT session at Vellore organised by VIA
Participants playing the mind game at Mission COT TOT session

Roots for Greatness session for the teachers at Rainbow CBSE School
Born to fly session for the 10th and 11th std students at
Rainbow CBSE School
Born to fly session for the 10th and 11th std students at
Rainbow CBSE School

Palmleaf Neo inaugurated on 5th September 2023

Inscriptions 43 OCt2023.pdf

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