The document provides information on secretarial audits required for certain companies under Section 204 of the Companies Act, 2013. It explains that secretarial audits verify a company's compliance with legal and procedural requirements under various laws such as the Companies Act, Securities Contracts Regulation Act, and Foreign Exchange Management Act. Companies meeting certain criteria must provide a secretarial audit report certified by a Company Secretary in Practice. The document outlines the process, documents required, applicable laws, benefits, and penalties for non-compliance.
‘Secretarial Audit’ is introduced by recently enacted Companies Act, 2013. It is a process to check compliances made by the Company under Corporate Law & other laws, rules, regulations, procedures etc.
Secretarial Audit has been mandated by Section 204 of the Indian Companies Act, 2013 for every listed company and other class of companies.
This presentation talks about, introduction, historical background, Objective and Purpose, Scope, Benefits and Beneficiaries of Secretarial Audit. This presentation also talks about offences and penalties as prescribed in Section 204 and 143 of the Companies Act, 2013 for any default committed.
SECRETARIAL AUDIT – AN OVERVIEW FOR CS, CMA. CA
Secretarial Audit – Concept
• objective, scope of secretarial audit
• Benefits and Beneficiaries
• Secretarial Audit process
• Professional Responsibilities and Penalties
• Secretarial Audit Report - Format
Secretarial Audit is a process to check compliance with the provisions of various laws and rules/regulations/procedures, maintenance of books, records etc
CORPORATE GOVERNANCE VOLUNTARY GUIDELINES 2009/MCA
Secretarial Audit is the process of verification of compliance with rules, procedures, maintenance of books, records etc.
• Complied with the provisions of various laws but also extends professional help to the company in carrying out effective compliances and establishment of proper systems with appropriate checks and balances.
• Its prove to be an effective and multipurpose mode to assure the regulator, generate and repose confidence amongst the shareholders
• Secretarial Audit is of immense benefit even to larger companies which otherwise have a whole-time Company Secretary in its employment.
The Companies Act, 1956 and the Rules made there under;
(ii) The Securities Contracts (Regulation) Act, 1956 (‘SCRA’) and the Rules made there under;
(iii) The Depositories Act, 1996 and the Regulations and Bye-laws framed there under;
(iv) Foreign Exchange Management Act, 1999 and the rules & regulations made there under;
(v) The following Regulations and Guidelines prescribed under SEBIAct, 1992 (‘SEBI Act’) which inter alia includes;
(a) SEBI(Substantial Acquisition of Shares and Takeovers) Regulations, 2011;
(b) SEBI(Prohibition of Insider Trading) Regulations, 1992;
(c) SEBI(Issue of Capital and Disclosure Requirements) Regulations, 2009;
(d) SEBI(Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999;
(e) SEBI(Issue and Listing of Debt Securities) Regulations, 2008;
‘Secretarial Audit’ is introduced by recently enacted Companies Act, 2013. It is a process to check compliances made by the Company under Corporate Law & other laws, rules, regulations, procedures etc.
Secretarial Audit has been mandated by Section 204 of the Indian Companies Act, 2013 for every listed company and other class of companies.
This presentation talks about, introduction, historical background, Objective and Purpose, Scope, Benefits and Beneficiaries of Secretarial Audit. This presentation also talks about offences and penalties as prescribed in Section 204 and 143 of the Companies Act, 2013 for any default committed.
SECRETARIAL AUDIT – AN OVERVIEW FOR CS, CMA. CA
Secretarial Audit – Concept
• objective, scope of secretarial audit
• Benefits and Beneficiaries
• Secretarial Audit process
• Professional Responsibilities and Penalties
• Secretarial Audit Report - Format
Secretarial Audit is a process to check compliance with the provisions of various laws and rules/regulations/procedures, maintenance of books, records etc
CORPORATE GOVERNANCE VOLUNTARY GUIDELINES 2009/MCA
Secretarial Audit is the process of verification of compliance with rules, procedures, maintenance of books, records etc.
• Complied with the provisions of various laws but also extends professional help to the company in carrying out effective compliances and establishment of proper systems with appropriate checks and balances.
• Its prove to be an effective and multipurpose mode to assure the regulator, generate and repose confidence amongst the shareholders
• Secretarial Audit is of immense benefit even to larger companies which otherwise have a whole-time Company Secretary in its employment.
The Companies Act, 1956 and the Rules made there under;
(ii) The Securities Contracts (Regulation) Act, 1956 (‘SCRA’) and the Rules made there under;
(iii) The Depositories Act, 1996 and the Regulations and Bye-laws framed there under;
(iv) Foreign Exchange Management Act, 1999 and the rules & regulations made there under;
(v) The following Regulations and Guidelines prescribed under SEBIAct, 1992 (‘SEBI Act’) which inter alia includes;
(a) SEBI(Substantial Acquisition of Shares and Takeovers) Regulations, 2011;
(b) SEBI(Prohibition of Insider Trading) Regulations, 1992;
(c) SEBI(Issue of Capital and Disclosure Requirements) Regulations, 2009;
(d) SEBI(Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999;
(e) SEBI(Issue and Listing of Debt Securities) Regulations, 2008;
Discussion on Chapter X - Audit and Auditors under the Companies Act, 2013Manoj Singh Bisht
In this presentation, i have tried my best to discuss various facets of provisions contained in Chapter X of the Companies Act, 2013. In few places, only relevant part of a particular section is quoted.
These are my personal views.
For feedback - you can reach out to me at csmanojsbisht@gmail.com
What are the key elements of the companies (amendment) bill, 2020DVSResearchFoundatio
Key Takeaways:
Salient features of the Bill
Decreminalisation of offences
Initiatives on ease of living to law abiding corporates
Relaxations under various provisions of the Act
It is all about CARO 2016 in detailed observations and it is compared with CARO 2015 and this contains how to report for each clause in caro, thank u in advance for seeing this.
The perils of angel tax and its effect on Startup ecosystemMehul Shah
The Indian Income Tax Act came into existence in 1961 and the Companies Act was enacted in 1956 and it took Government more than 55 long years to make necessary amendments in the Acts to trace the tax evaders who were using a sophisticated modus operandi to convert their black money into accounted money by introduction of Bogus Share Application money. The generation of black money in any economy is a Taxman’s biggest nightmare. Amongst several attacks against such laundering of unaccounted money, one of the most important measure was the introduction of Section 56(2)(viib) in Income Tax Act 1961, which creates a deeming fiction and which provides that the excess amount received by Private Limited Company over and above the Fair Market Value of the shares would be deemed as gift liable to tax in the hands of Company. However this was the same year when the Indian Startup Ecosystem started flourishing and the Startup companies actually and genuinely received accounted investments
over and above their present book value of shares based on future estimated earnings and other intangibles like goodwill and brand value from Angel Investors.
While the Government took measures to curb the introduction of Black money, there were
Startups who were fastened with tax liability on genuine raise of capital through Angel
Investors and hence the word “Angel Tax” was coined.
The present Paper on The perils of Angel Tax talks about the journey of Angel Tax and various measures taken by Government to distinguish the good and the evil and its effect on the Startup ecosystem.
Key Takeaways:
Appointment of auditors under Singapore Companies Act
Exemption from auditors' appointment
Powers and duties of auditors
Remuneration of auditors
Resignation and removal of auditors
OBJECTIVE
Companies in Singapore are governed by the laws of Companies Act (the Act), originally enacted in 1967 and which has undergone significant amendments in 2014 and 2017. The Accounting and Corporate Regulatory Authority (ACRA) is the national regulator of business entities and corporate service providers in Singapore. A foreign company may carry on business in Singapore by transferring that Company’s registration from foreign country to Singapore or by registering the branch of the foreign Company in Singapore. In this webinar, transfer of registration of foreign corporate entity to Singapore is covered. The provisions of Transfer of Registration are governed by Part XA of the Act read with Companies (Transfer of Registration) Regulations 2017.
OBJECTIVE
Merger and Amalgamation (M&A) is one of the forms of Corporate Restructuring. M&A transactions are generally done to diversify the business, reduce competition, exercise increased scale of operations, to focus on core businesses to streamline costs and improve profit margins, etc. Provisions for merger and amalgamation under Companies Act, 2013 also includes demerger. The webinar deals with the provisions of merger and amalgamation enshrined in Companies Act, 2013 read with Rules made there under, legal formalities involved and judicial precedents.
Key Takeaways
Analysis of definitions in Income tax act and treaties
Taxability under the act and treaties
IRoyalty vs. Business income
Illustrative Cases
Judicial Precedents
Discussion on Chapter X - Audit and Auditors under the Companies Act, 2013Manoj Singh Bisht
In this presentation, i have tried my best to discuss various facets of provisions contained in Chapter X of the Companies Act, 2013. In few places, only relevant part of a particular section is quoted.
These are my personal views.
For feedback - you can reach out to me at csmanojsbisht@gmail.com
What are the key elements of the companies (amendment) bill, 2020DVSResearchFoundatio
Key Takeaways:
Salient features of the Bill
Decreminalisation of offences
Initiatives on ease of living to law abiding corporates
Relaxations under various provisions of the Act
It is all about CARO 2016 in detailed observations and it is compared with CARO 2015 and this contains how to report for each clause in caro, thank u in advance for seeing this.
The perils of angel tax and its effect on Startup ecosystemMehul Shah
The Indian Income Tax Act came into existence in 1961 and the Companies Act was enacted in 1956 and it took Government more than 55 long years to make necessary amendments in the Acts to trace the tax evaders who were using a sophisticated modus operandi to convert their black money into accounted money by introduction of Bogus Share Application money. The generation of black money in any economy is a Taxman’s biggest nightmare. Amongst several attacks against such laundering of unaccounted money, one of the most important measure was the introduction of Section 56(2)(viib) in Income Tax Act 1961, which creates a deeming fiction and which provides that the excess amount received by Private Limited Company over and above the Fair Market Value of the shares would be deemed as gift liable to tax in the hands of Company. However this was the same year when the Indian Startup Ecosystem started flourishing and the Startup companies actually and genuinely received accounted investments
over and above their present book value of shares based on future estimated earnings and other intangibles like goodwill and brand value from Angel Investors.
While the Government took measures to curb the introduction of Black money, there were
Startups who were fastened with tax liability on genuine raise of capital through Angel
Investors and hence the word “Angel Tax” was coined.
The present Paper on The perils of Angel Tax talks about the journey of Angel Tax and various measures taken by Government to distinguish the good and the evil and its effect on the Startup ecosystem.
Key Takeaways:
Appointment of auditors under Singapore Companies Act
Exemption from auditors' appointment
Powers and duties of auditors
Remuneration of auditors
Resignation and removal of auditors
OBJECTIVE
Companies in Singapore are governed by the laws of Companies Act (the Act), originally enacted in 1967 and which has undergone significant amendments in 2014 and 2017. The Accounting and Corporate Regulatory Authority (ACRA) is the national regulator of business entities and corporate service providers in Singapore. A foreign company may carry on business in Singapore by transferring that Company’s registration from foreign country to Singapore or by registering the branch of the foreign Company in Singapore. In this webinar, transfer of registration of foreign corporate entity to Singapore is covered. The provisions of Transfer of Registration are governed by Part XA of the Act read with Companies (Transfer of Registration) Regulations 2017.
OBJECTIVE
Merger and Amalgamation (M&A) is one of the forms of Corporate Restructuring. M&A transactions are generally done to diversify the business, reduce competition, exercise increased scale of operations, to focus on core businesses to streamline costs and improve profit margins, etc. Provisions for merger and amalgamation under Companies Act, 2013 also includes demerger. The webinar deals with the provisions of merger and amalgamation enshrined in Companies Act, 2013 read with Rules made there under, legal formalities involved and judicial precedents.
Key Takeaways
Analysis of definitions in Income tax act and treaties
Taxability under the act and treaties
IRoyalty vs. Business income
Illustrative Cases
Judicial Precedents
OmniPro\'s Company Law Spring Update 2011. Includes review of the European Communities (statutory Audit Regulations) 2010, Criminal Justice (Money Laundering & Terrorist Financing) Act 2010 & Multi-Unit Development Act 2010
This book is a complete compendium of Companies Act, 2013 (‘Act’) and Rules prescribed thereunder. It also covers Circulars and Notifications issued under the Act.
The Present Publication is the 14th Edition, which incorporates all the changes made by the Companies (Amendment) Act, 2020 and all changes made up to 8th October 2020. This book is divided into the following 3 divisions:
· Companies Act, 2013 with Rules
· Other Rules
· Circulars, Notifications issued under the Companies Act, 2013
This book incorporates the following:
· A guide to the Companies (Amendment) Act, 2020
· Annotated text of Companies Act 2013 [As Amended by Companies (Amendment) Act 2020] and Rules framed thereunder
· Text of relevant Rules is given along with text of relevant Section of Companies Act 2013
· Annotation under each section shows:
o Related Rules and Forms
o Exemptions available to private companies /Government companies/Nidhis/Charitable Companies/Unlisted Public Company/Private Company operating from IFSCs located in SEZ
o Gist of relevant Circulars and Notifications
o Date of enforcement of provision
o Corresponding provision under the 1956 Act
o Words & Phrases judicially noticed
o Allied Laws referred to in the provision, and
o Relevant provisions of SEBI Rules/SS-1 to SS-4/Listing Obligations/Table F of Schedule.
· Text of Circulars & Notifications issued under Companies Act 2013 as well as SS-1to SS
· Provisions of other Acts referred to in Companies Act, 2013
· Words & Phrases Judicially defined
It is a presentation on basic introduction to the subject of CLSP - Secretarial Practices. This is published only for education and information purpose.
Related Party Transaction Policy And The SubsidiariesAtishNayar
Related party transaction is a transfer of resources, services or obligations between a company and a related party, regardless of whether a price is charged. A transaction with a related party shall be construed to include single transaction or a group of transactions in a contract.
Note on liabilites of directors as per Companies Act, 2013 by CS Pratik ShahCS Jigar Shah
Liability of Directors under new Companies Act, 2013.
Companies which are function through Board of Directors (Board) and the board plays an important role in complying with the requirements of Companies Act, 2013 (“New Act”).
CA13 has enhanced the liabilities and obligations of the directors. CA13 regime prescribes management and inspection of documents in electronic form, electronic voting, electronic notices, etc that require a techno-legal compliance on the part of companies. The directors are under an obligation to comply with techno legal requirements of not only the New Act but also the Information Technology Act, 2000 and other related laws.
CA13 has also increased monetary penalties and imprisonment. The civil and criminal liabilities are not just on directors but include “Officers in Default”.
Article try to elaborate important aspects of CA13.
Prepared by CS Pratik Shah, Practising Company Secretary.
PPT on the subject “Significant Beneficial Ownership and Dematerialization of...Satwinder Singh
I am pleased to share my presentation on the subject “Significant Beneficial Ownership and Dematerialization of Securities under the Companies Act”. Trust that you will find the same useful.
Looking forward to receiving your valuable feedback.
Avoiding Costly Fines: A 2013 Guide to Compliance MandatesSage HRMS
For more than 30 years, Sage has been a leader in the development of Human Resource Management Systems (HRMS) software. Thousands of midsized businesses nationwide have implemented our popular Sage HRMS solutions. From those experiences, we’ve learned that compliance is one of the top challenges facing any human resources department. It can be difficult to stay on top of all of the state and federal workforce laws, regulations, and reporting requirements.
It’s up to HR to ensure that hiring, discipline, and termination practices are compliant with the law. Otherwise, you could put your company at risk of incurring fines, penalties, and employee lawsuits. And mistakes can be costly. More than one-third of private companies surveyed by Chubb Insurance had experienced an employment-law event (EEOC charge filed or employee lawsuit), at an average cost of $74,400 per incident.
Sage created this guide to help you stay informed about the latest workforce compliance laws and regulations that may affect your organization. Staying abreast of current mandates enables you to communicate with and train management and employees so that the company is not at risk of expensive employee lawsuits. As with all issues with legal circumstances, the use of this material is not a substitute for the advice of a lawyer and when in doubt or for advice with respect to any specific human resources mandate please contact your lawyer. Additionally, this material is provided for informational purposes only and not for the purpose of providing legal advice.
2. Section 204 of the Company Act,2013
SRP Global Consutants
Naveentiwai2015@gmail.com
3. Introduction
Secretarial Audit is a process of checking and verifying the records
and documents of the company and to check whether the company is
in compliance with the provisions of Companies Act, 2013 and other
applicable laws.
The Secretarial Audit Report aims at confirming compliance by the
company with all the applicable provisions of the applicable laws
and pointing out non-compliances and recommendations for better
compliance.
The compliances are verified and checked by an independent
professional [a company secretary in practice] to ensure that the
company has complied with all the legal, secretarial and procedural
requirements as required under various applicable laws.
4. Section 204 - Secretarial audit for bigger
companies
Section 204 of the Companies Act, 2013 read with the Companies
(Appointment and Remuneration of Managerial Personnel) Rules,
2014, provides that:
(a) Every Listed Company;
(b) Every Public Company having a paid up share capital of fifty
crore rupees or more; and
(c) Every public company having a turnover of two hundred fifty
crore rupees or more
shall annex with its Board’s Report, a Secretarial Audit Report, given
by a Company Secretary in Practice, in Form MR- 3.
5. Penalty for Non-Compliance
If the company or any officer of the company or the company
secretary in practice, contravenes any provisions of the Section
204 then the Company and every officer of the Company or the
Company Secretary in practice who is default, shall be
punishable with fine which shall not be less than 1,00,000 (One
Lakh Only) but which may extend to 5,00,000 (Five Lakh
Rupees).
6. Appointment of Secretarial auditor
The Secretarial Auditor would be required to be appointed in
the board meeting of the Company and the remuneration of the
Auditor will also be determined in the aforementioned board
meeting [Section 179(3)].
Company is required to file the certified true copy of the
resolution passed in the aforementioned board meeting with the
Registrar of Companies as an attachment in e-form MGT – 14.
However, prior to the appointment, the Company would be
required to obtain the consent of the Secretarial Auditor.
7. Documents required for audit
Our Firm (Meenarth Corporate Consultants LLP) would
provide the checklist for carrying out the Secretarial Audit of
the Company (as the same would also depend on the
activities carried out by the company).
8. Acts covered under Secretarial Audit
Report
1. The Companies Act, 2013 and the rules made there
under;
2. The Securities Contracts (Regulation) Act, 1956 and the
rules made there under;
3. The Depositories Act, 1996 and the Regulations and Bye
laws framed there under;
4. Foreign Exchange Management Act, 1999 and the rules
and regulations made there under to the extent of Foreign
Direct Investment, Overseas Direct Investment and
External Commercial Borrowings;
5. The following regulations and guidelines prescribed
under SEBI Act, 1992:
9. Contd.
a) (The Securities and Exchange Board of India (Substantial Acquisition of
Shares and Takeovers) Regulations, 2011;
b) The Securities and Exchange Board of India (Prohibition of Insider Trading)
Regulations, 1992;
c) The Securities and Exchange Board of India (Issue of Capital and Disclosure
Requirements) Regulations, 2009;
d) The Securities and Exchange Board of India (Employee Stock Option
Scheme and Employee Stock Purchase Scheme) Guidelines, 1999;
e) The Securities and Exchange Board of India (Issue and Listing of Debt
Securities) Regulations, 2008;
f) The Securities and Exchange Board of India (Registrars to an Issue and
Share Transfer Agents) Regulations, 1993 regarding the Companies Act and
dealing with client;
g) The Securities and Exchange Board of India (Delisting of Equity Shares)
Regulations, 2009; and
h) The Securities and Exchange Board of India (Buyback of Securities)
Regulations, 1998.
10. Contd.
The Report also deals with examination of compliance with applicable
clauses of the following:
1. Secretarial Standards issued by the Institute of Company Secretaries
of India;
2. The Listing Agreements entered into by the Company with Stock
Exchange(s), if applicable.
3. Reporting on compliance of ‘Other laws as may be applicable
specifically to the company’ which shall include all the laws which
are applicable to specific industry for example for Banks- all laws
applicable to Banking Industry; for insurance company-all laws
applicable to insurance industry; likewise for a company in
petroleum sector- all laws applicable to petroleum industry; similarly
for companies in pharmaceutical sector, cement industry etc.
11. Other laws as may be specifically
applicable to the company
An indicative list of sector specific central laws in respect of some of the sectors is placed
below for reference:
Pharmaceutical Industry
Pharmacy Act, 1948
Drugs and Cosmetics Act, 1940
Homoeopathy Central Council Act, 1973
Drugs and Magic Remedies (Objectionable Advertisement) Act, 1954
Narcotic Drugs and Psychotropic Substances Act, 1985
Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974
Petroleum Act 1934
Poisons Act 1919
Food Safety And Standards Act, 2006
Insecticides Act 1968
Biological Diversity Act, 2002
The Indian Copyright Act, 1957
The Patents Act, 1970
The Trade Marks Act, 1999
Indian Boilers Act, 1923
12. Contd.
POWER
The Electricity Act, 2003
National Tariff Policy
Essential Commodities Act, 1955
Explosives Act, 1884
Indian Boilers Act, 1923
Mines Act, 1952 (wherever applicable)
Mines and Mineral (Regulation and Development) Act, 1957
(wherever applicable)
the list provide is indicative only and not exhaustive. The list for other
sector specific central laws can be provided as and when required by
the client.
13. Benefits of Secretarial Audit
Secretarial Audit can be an effective due diligence exercise for the prospective
acquirer of a company or controlling interest or a joint venture partner.
It assures the owners and the management that the affairs of the company are being
conducted in accordance with requirements of laws and that the owners stake is not
being exposed to undue risk.
It ensures the management of a company that those who are charged with the duty
and responsibility of compliance with the requirements of law are performing their
duties competently, effectively and efficiently, so that the people in charge of the
day-to-day management of the company are not likely to be exposed to penal or
other liability (and consequential risk and embarrassment) on account of non
compliance with law.
It ensures them that they have done everything required under law and that the
company had complied with the laws and therefore, they are not likely to be exposed
to action by law enforcement agencies for non compliance by the company.
The Secretarial audit can assist bodies like SEBI, Stock Exchange, Financial
Institutions, banks etc., to gauge or measure the levels of compliance and non
compliance by the companies with whom they are concerned.
14. Duties of Secretarial auditor – Fraud
Reporting [Sec 143(12)(14)]
If Company Secretary in Practice, during conduct of Secretarial Audit, has
sufficient reason to believe that an offence involving fraud is being committed or
has been committed against the company by officers or employees of the
company, he shall report the same to the Central Government immediately but not
later than 60 days of his knowledge with a copy to the Board / Audit Committee
seeking their reply within 45 days;
Board / Audit Committee to reply in writing the steps taken to address the fraud;
The Auditor to forward his report and reply of the Board / Audit Committee with
his Comments to the Central Government within 15 days of reply by Board / Audit
Committee;
The Report shall be in Form ADT – 4.
15. Punishment for fraud (Sec 447)
Section 447 states that without prejudice to any liability including for repayment of
any debt under the Companies Act, 2013, or any other law for the time being in
force, any person who is found guilty of fraud, shall be punishable with
imprisonment for a term which shall not be less than six months but which may
extend to ten years and shall also be liable to fine which shall not be less than the
amount involved in the fraud but which may extend to three times the amount
involved in fraud
The Section further states that where the fraud in question involves public interest,
the term of imprisonment shall not be less than three years.
Fraud in relation to affairs of a company or any body corporate, includes any act,
omission, concealment of any fact or abuse of position committed by any person or
any other person with the connivance in any manner, with intent to deceive, to gain
undue advantage from, or to injure the interests of, the company or its shareholders
or its creditors or any other person, whether or not there is any wrongful gain or
wrongful loss.
16. Punishment for false statement (Sec 448)
Section 448 states that, save as otherwise provided in the
Companies Act, 2013, if in any return, certificate, financial
statement, prospectus, statement or other document required by
the Act or Rules made there under, any person makes a statement:
(a) which is false in any material particulars, knowing it to be
false; or
(b) which omits any material fact, knowing it to be material,
then such person shall be liable for punishment under Section 447
of the Companies Act, 2013.
17. Conclusion
Even though the Secretarial Audit is not mandatory for private
companies and small public companies, all these companies
should voluntarily adopt the practice of annual secretarial audit
to ensure compliance and avoid the risks associated with non
compliance. However its scope is entirely a management’s
decision. Prevention is better than cure. It strengthens the
image and goodwill of a company in the minds of regulators
and stakeholders. It is an effective compliance risk
management tool. It is a governance tool. The benefits are
available to promoters, executive directors and officers of the
company, regulators, government authorities, investors,
financial institutions, banks, creditors and consumers alike.
18. Contact Us
SRP GLOBAL CONSULTANTS
D-553,Street No.5 Ashok Nagar, Shahdara,
Delhi-110093.
Ph: 9540601769 ; 9211274295
Email:srpglobalconsultants@gmail.com
capuneetgoyal.delhi@gmail.com
Naveentiwari2015@gmail.com