IndianCAs: ICAI has signed historic arrangment with CICA Canadian Institute of CA

 

Dear Member,

 

ICAI has signed historic arrangment with CICA Canadian Institute of CA for membership recognition on 7th Feb., 2011.

Further arragments for the details shall be available on ICAI website shortly.

| Ashwin Nagar | FCA and SAP-FICO\SEM-BCS |

Success is not permanent and failure is not final

 

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IndianCAs: Opportunities for CA Firms

 

Tenders & Assignment

Nagar Palika Parishad

Description : Require of Field Level Consultant (Chartered Accountant Firm) Last Date : 01/02/2011 Address : Office Nagar Palika Parishad Palia Kala-Kheri Lakhimpur, Uttar Pradesh.

Nagar Palika Parishad

Description : Require of Field Level Consultant (Chartered Accountant Firm) Last Date : 09/02/2011 Address :Office Nagar Palika Parishad Maharajganj, Janpath, Maharajganj, Uttar Pradesh.

Navodaya Vidyalaya Samiti

Description : Empanelment of Chartered Accountant. Last Date : 15/02/2011 Address : Navodaya Vidyalaya Samiti, Regional Office, Barik Point, Temple Road, Lachumiere , Shillong-1, Meghalaya-793001.

Guru Ghasidas University

Description :Applications are invited on prescribed proforma from registered Chartered Accountants Firms for Empanelment in GGV for two years 2010-11 and 2011-12. Last Date : 22/02/2011 Address :Guru Ghasidas Vishwavidyalaya Bilaspur, Chhattisgarh-495009.

Punjab State Transmission Corporation Limited

Description : Request of Proposal Selection of Internal auditors. Chartered Accountants for Assignment of Internal Audit for Various offices of PSTCL for Financial year 2010-11, 2011-12. Last Date : 07/03/2011   Address :Punjab State Transmission Corporation Limited PSEB Head Office, The Mall, Patiala, Punjab-147001.

| Ashwin Nagar |

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Service Tax Audit Norms

Frequency Norms of Audit for Service Tax Assessees

 

            Director General of Audit, New Delhi has published Service Tax Audit Manual, 2010.  As per the guidelines, tax payers whose annual service tax payment (including cash and CENVAT) was Rs.3 crore or more in the preceding financial year may be subjected to mandatory audit each year.  It is preferable that Audit of all such Units is done by using Computer Assisted Audit Program (CAAP) techniques.  The frequency of audit for other taxpayers would be as per following norms:-

i.              Taxpayers with Service Tax payment above Rs.3 crores (Cash + CENVAT) (MANDATORY UNITS) – to be audited every year.

 

ii.             Taxpayers with Service Tax payment between Rs.1 crore and Rs.3 crores (Cash + CENVAT) – to be audited once every two years.

 

iii.            Taxpayers with Service Tax payment between Rs.25 lakhs and Rs.1 crore (Cash + CENVAT) – to be audited once every five years.

 

iv.            Taxpayers with Service Tax payment upto Rs.25 lakhs (Cash + CENVAT) – 2% of taxpayers to be audited every year.

 

            The Audit selection guidelines, therefore, would apply to the non-mandatory taxpayers, forming part of the discretionary workload.  These taxpayers should be selected on the basis of assessment of the risk potential to revenue.  This process, which is an essential feature of audit selection, is known as Risk Assessment.  It involves the ranking of taxpayers according to a quantitative indicator of risk known as a "risk parameter".  It is also suggested that the taxpayers whose returns were selected for detailed scrutiny, may not be taken up for Audit that year, to avoid duplication of work.  Similarly, the taxpayers who have been selected for Audit, may not be taken up for detailed scrutiny of their ST-3 Returns during that year.

 

--
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CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
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Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
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IndianCAs: Nomination - Very Imp. information [1 Attachment]

 

[Attachment(s) from Ashwin Nagar included below]

A good forward from someone on Nominations. It's really a very good read for all professional brothers and sisters.

 

| Ashwin Nagar |

Success is not permanent and failure is not final

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Attachment(s) from Ashwin Nagar

1 of 1 File(s)

Will_your_Nominee_get_the_money_on_your_death.pdf

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Excise Returns-Penalty

SERVICE TAX

INSTRUCTION

Rule 27 of the Central Excise Rules, 2002, read with rule 15A of Cenvat Credit Rules, 2004 - General penalty - Enforcement of penal provisions for non-submission of returns

DEPARTMENTAL INSTRUCTION F.NO.267/117/2010-CX8, DATED 14-1-2011

1. Under Central Excise Law, the assessee is required to file different categories of returns depending on its applicability to them. Some of them are monthly viz., ER-1, ER-2 and ER-6, some are quarterly viz., ER-3 and some others are yearly viz., ER-4, ER-5 and ER-7. Central Excise Law envisages self-assessment of duty by the assessee and filing of the prescribed returns periodically, so that department is kept informed about the assessment and duty payment by the assessee. Fundamental ingredient of this trust based scheme, is the regular filing of returns by the assessee. These returns enable the department to verify the duty payment, Cenvat credit taken and other such parameters related to assessment.

2. It has been brought to the notice of the Board, that many assessees are not filing the returns at all and some others are submitting the same after long delays. This problem has been found to be more pronounced in the case of specialized returns like ER-5, ER-6 and ER-7. It has also been brought to the notice of Board that the field formations do not identify the defaulters and take necessary follow up action to ensure submission of these returns.

2.1 It is stated that scrutiny of returns is the essential and basic job of the Central Excise Ranges in the field formations. Scrutiny includes identifying the assessees who have not submitted the prescribed returns, and taking follow-up action to ensure that these returns are filed at prescribed periodicity. In this regards, it is also pointed out that penalty under Rule 27 of Central Excise Rules, 2002 and Rule 15A of CENVAT Credit Rules, 2004 can be invoked against such errant assessees.

3. In view of above, the Board directs that immediate action may be taken by the jurisdictional Commissioners to institute a mechanism to identify such defaulters, and ensure that follow-up action including invoking penalty under the provisions of Central Excise law are taken against them. The jurisdictional Chief Commissioners shall also monitor the proper working of this mechanism every quarter.

--
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CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
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IndianCAs: Mobile-number-portability-a-great-idea-sirji

Here are the steps to port your mobile number to another service provider.

1. First, you need to generate UPC (Unique Porting Code).

This can be done by sending an SMS to 1900.

The SMS should be in this format: PORT Eg: PORT <99XXXXXXXX>.

This should be sent to 1900

Operator SMS charge will be applicable.

PM to flag off nationwide roll-out of MNP on Jan 20
2. In reply, you will receive a UPC (Unique Porting Code) as SMS from 1901.

The UPC will be an 8 digit alpha-numeric code. You will also receive
the date till when the UPC will remain valid in the MM/DD/YYYY format.

3. Send the UPC to the service number of the mobile operator you wish
to switch to, through an SMS, if such a number is available.

You can confirm by visiting the operator's website. Else, visit the
nearest outlet/showroom of the operator you want to migrate to with
your UPC in hand.

4. Some service providers charge a nominal fee for the process, while
others like BSNL have advertised free porting.

5. You will also have to fill and submit the prescribed Mobile Number
Portability form to the new operator. They could also ask you to
submit documents (like photo ID and address proof). Post-paid
subscribers will be asked to submit a copy of their latest bill too.

6. Your request could be denied if any of these factors apply:

You have an unpaid bill on your existing postpaid mobile number.
Pending request for change of ownership of the concerned Mobile Number
The mobile number is under contractual obligation
90 Days has not lapsed since number activation
90 Days has not lapsed since last Porting Request from the same Mobile Number
You have applied for inter-circle porting
There is a pending legal case against your mobile number
7. The number portability has to be completed within 7 working days as
per process mandated by DoT. You will also receive an SMS mentioning
the time and date for porting.

8. Once the switch is complete, you will receive another SMS from the
new operator.

Your mobile phone may go 'dead' for 120 minutes, the time when the
porting takes place. At the end of it, your migration to your new
operator should be complete.

9. One thing you must keep in mind - You can change your operator only
once in every 90 days. So, use the service with care

Ashwin Nagar
Success is not permanent and failure is not final

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TDS Circular on Salaries-2010-11

INCOME-TAX ACT

CIRCULAR

Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2010-11

CIRCULAR NO. 8/2010 [F.No. 275/192/2009-IT(B)], DATED 13-12-2010

Reference is invited to Circular No.01/2010 dated 11-1-2010 whereby the rates of deduction of income-tax from the payment of income under the head "Salaries" under section 192 of the Income-tax Act, 1961, during the financial year 2009-10, were intimated. The present Circular contains the rates of deduction of income-tax from the payment of income chargeable under the head "Salaries" during the financial year 2010-11 and explains certain related provisions of the Income-tax Act. The relevant Acts, Rules, Forms and Notifications are available at the website of the Income Tax Department.

Index

IndianCAs: Opportunities for CA Firms

Tenders & Assignment

Jammu Development Authority

Description : Chartered Accountants for conversion of Present cash based single entry into accrual based double entry system. Last Date : 12/01/2011 Address :Jammu Development Authority Vikas Bhawan Rail,Head Complex, Jammu Phone :0191-2471976

Municipal Corporation

Description : Outsourcing of the registered Chartered Accountant firms for under taking accounting reforms for a period of one year. Last Date : 13/01/2011 Address :Office of The Municipality Birmitrapur Orissa India.

Jharkhand Academic Council

Description : Expression of Interest for Chartered Accountant Firms. Last Date : 18/01/2011 Address :Gyandeep Campus, Bargawan, Namkum, Ranchi – 834010. Phone :0651-6453342, 6453343

State Blood Transfusion Council

Description : Appointment of Agencies on Contract Basis-Account, Audit Firm. Last Date : 18/01/2011 Address :State Blood Transfusion Council Ravindra Annex Building,5th Floor,194,Dinshaw Vaccha Road,Churchgate Reclamation, Mumbai-400020. Phone :22830216

West Bengal Renewable Energy Development Agency

Description : Expression of interest for Reputed Chartered Accountant firm for Doing internal audit & accounts of WBREDA. Last Date : 20/01/2011 Address :WBREDA, Bikalpa Shakti Bhavan,Plot No. J-1/10, EP & GP-Block, Sector-V, Salt Lake Electronics Complex, West Bengal Kolkata-700091.

Department Of Higher Education

Description : Expression of interest for preparation of panel of Chartered Accountants to audit the accounts of national service scheme for the year 2008-09 & 2009-10. Last Date : 20/01/2011 Address :State Liaison Officer-Cum-Deputy Secretary to Government, Higher Education Department, Orrisa Secretarial, Bhubaneswar.

Regional Training Centre

Description : Contract for Audit Work for Regional Rural Development Training Centre. Last Date : 21/01/2011 Address :Regional Training Centre Chhatarpur, Gwalior, Madhya Pradesh, India.

Dakshin Haryana Bijli Vitran Nigam Limited

Description : Engagement for carrying out of audit of accountal of cheques received at various sub division under Op division. Last Date : 24/01/2011 Address :CHIEF GENERAL MANAGER/AUDIT DAKSHIN HARYANA BIJLI VITRAN NIGAM LTD. VIDYUT SADAN, VIDYUT NAGAR, HISAR –125005. Phone :01662-223128 E-Mail :chiefauditordhbvn@gmail.com

Maharashtra Electricity Regulatory Commission

Description : Invites from the qualified & experienced consultancy firms registered with the institute of Chartered Accountant for Assisting the commission in various financial issues . Last Date : 25/01/2011 Address :Maharashtra Electricity Regulatory Commission 13th floor, Centre no.1, World Trade Centre, Cuffe Parade,Colaba, Mumbai-400005. Phone :(022) 22163964 E-Mail :mercindia@mercindia.org.in

M M T C Limited

Description : Application For Internal Audit Assignment For F.Y. 2011-12. Last Date : 10/02/2011 Address :The Dy.General Manager(IA), Internal Audit Division, MMTC Limited Core-1, SCOPE Complex, 7, Institutional Area, Lodhi Road, New Delhi-110003.

Comptroller And Auditor General Of India

Description : Empanelment of Chartered Accountant firms for the year 2011-2012. Last Date : 31/03/2011 Address :The Comptroller and Auditor General of India 10, Bahadur Shah Zafar Marg, New Delhi- 110124. Ashwin Nagar FCA and SAP-FICO\SEM-BCS Success is not permanent and failure is not final Facebook : http://www.facebook.com/ashwinnagar Twitter : http://twitter.com/ashwinnagar Orkut : http://www.orkut.co.in/Main#Profile?uid=18246210461112749074 Linkedin : http://in.linkedin.com/in/ashwinnagar

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CAG Empanelment-2011-12

The online panel for empanelment with the office of the CAG of India for allotment of audit of Public Sector Undertakings/Statutory Corporations for the year 2011-2012, is hosted at http://cagofindia.delhi.nic.in/caapplication/

Please also read the "Policy of Empanelment of CA Firms and Selection of Auditors of PSUs". A very important change was made in the definition of "Full Time FCA".



--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
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25 Paise Coints -Not Accepted from June 30 ,2011

Ministry of Finance30-December, 2010 18:03 IST

50 Paise Coins to be Minimum Denomination Coin Acceptable for Transaction from June 30, 2011 Government Calls in from Circulation Coins of Denomination of 25 Paise and below

The Central Government, Ministry of Finance has notified on December 20, 2010 to call in from circulation the coins of denomination of 25 paise and below, issued from time to time, with effect from June 30, 2011. From this date, these coins shall cease to be a legal tender for payment as well as on account. The procedure for call in shall be notified separately by the Reserve Bank of India. Consequently, from June 30, 2011 onwards these coins will not be accepted in transactions. The minimum denomination coin acceptable for transaction will be 50 paise from that date. Also, in accounting, i.e. the entries in books of accounts, pricing of products/services/taxes shall also be rounded off to 50 paise or whole rupee from that date. The notification was issued in exercise of the powers conferred by sub-section 15A of the Coinage Act, 1906 (3 of 1906). BY (Release ID :68787)

--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
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RBI Circular on Housing Loans

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RBI/BANKING MATTER

CIRCULAR/PRESS NOTE

Banking : Housing Loans by Commercial Banks – LTV Ratio, Risk Weight and Provisioning

CIRCULAR NO. DBOD.NO.BP.BC. 69 /08.12.001/2010-11, DATED 23-12-2010

Please refer to paragraphs 104 to 106 of the Second Quarter Review of Monetary Policy 2010-11 (extracts enclosed), proposing certain measures in regard to housing loans by commercial banks. Accordingly, banks are advised as under:

1. Loan to Value (LTV) Ratio

At present, there is no regulatory ceiling on the LTV ratio in respect of banks' housing loan exposures. In order to prevent excessive leveraging, the LTV ratio in respect of housing loans hereafter should not exceed 80 per cent. However, for small value housing loans, i.e. housing loans up to Rs. 20 lakh (which get categorised as priority sector advances), it has been decided that the LTV ratio should not exceed 90 per cent.

2. Risk Weight

In terms of circular DBOD.No.BP.BC.83/21.06.001/2007-08 dated May 14, 2008 the risk weights on residential housing loans with LTV ratio up to 75 per cent are 50 per cent for loans up to Rs. 30 lakh and 75 per cent for loans above that amount. In case the LTV ratio is more than 75 per cent, the risk weight of all housing loans, irrespective of the amount of loan, is 100 per cent. Henceforth, the risk weight for residential housing loans of Rs. 75 lakh and above, irrespective of the LTV ratio, will be 125 per cent to prevent excessive speculation in the high value housing segment.

3. Provisioning

It has been observed that some banks are following the practice of sanctioning housing loans at teaser rates i.e. at comparatively lower rates of interest in the first few years, after which rates are reset at higher rates. This practice raises concern as some borrowers may find it difficult to service the loans once the normal interest rate, which is higher than the rate applicable in the initial years, becomes effective. It has been also observed that many banks at the time of initial loan appraisal, do not take into account the repaying capacity of the borrower at normal lending rates. Therefore, in view of the higher risk associated with such loans, the standard asset provisioning on the outstanding amount has been increased from 0.40 per cent to 2.00 per cent with immediate effect. The provisioning on these assets would revert to 0.40 per cent after 1 year from the date on which the rates are reset at higher rates if the accounts remain 'standard'.

Housing Loans by Commercial Banks

Loan to Value Ratio in Housing Loans

104. At present, there is no regulatory ceiling on the loan to value (LTV) ratio in respect of banks' housing loan exposures. In order to prevent excessive leveraging, it is proposed:

l that the LTV ratio in respect of housing loans hereafter should not exceed 80 per cent.

Risk Weights on Residential Housing Loans

105. At present, the risk weights on residential housing loans with LTV ratio up to 75 per cent are 50 per cent for loans up to Rs. 30 lakh and 75 per cent for loans above that amount. In case the LTV ratio is more than 75 per cent, the risk weight of all housing loans, irrespective of the amount of loan, is 100 per cent. Accordingly, it is proposed:

l to increase the risk weight for residential housing loans of Rs. 75 lakh and above, irrespective of the LTV ratio, to 125 per cent.

Teaser Rates for Housing Loans

106. It has been observed that some banks are following the practice of sanctioning housing loans at 'teaser rates', wherein the loans are offered at a comparatively lower rate of interest in the first few years, after which rates are reset at higher rates. This practice raises concern as some borrowers may find it difficult to service the loans once the normal interest rate, which is higher than the rate applicable in the initial years, becomes effective. It has been observed that many banks at the time of initial loan appraisal do not take into account the repaying capacity of the borrower at normal lending rates. In view of the higher risk associated with such loans, it is proposed:

l to increase the standard asset provisioning by commercial banks for all such loans to 2 per cent.

--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
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Decisions of the Council of the Institute regarding CPE

For information of the members
This is for information of all the members that the Council of the Institute has decided as follows:


1.   An online e-learning module would be developed and implemented by ICAI for the all the members shortly. Under the cited e-learning module, the members would be required to answer on-line such number of questions as may be decided by the Council. On successful completion of the prescribed e-learning module, a credit of 3 CPE hours would be granted to the members under structured learning instead of the present category of Unstructured learning


2.   A list of members who have completed the prescribed requirement of CPE hours for the block of 3 years (2008-10) may be hosted on the website of the Institute. The members are requested to verify whether the correct CPE hours have been clocked against their respective names and if there are any variation, kindly inform the CPE Secretariat with supporting evidence for making appropriate correction at their end , if necessary.


3.   It may be noted that the Council at its next meeting scheduled in the middle of January, 2011 would deliberate on dealing with the cases of non-compliance with CPE specified requirements in respect of period 2008-10.


Secretary
Continuing Professional Education Committee


(forwarded by Ramchandran)

 

| Ashwin Nagar |

Success is not permanent and failure is not final

Income Tax Refunds -CPC

CPC commences issue of refunds for AY 2010-11 returns.

Centralized Processing Center (CPC), Bangalore has begun processing of returns for AY 2010-11. Till 10/12/2010 it has processed over 15 lakh e-filed returns of AY 2010-11 in ITRs 1, 2, 3, 4 and issued refunds in over 1.6 lakh cases. These returns were filed during this year from April to October 2010. Marking the advent of Income Tax department in digital era, all intimation orders are being sent by e-mail to taxpayers as a digitally signed password protected PDF document. SMS alerts (where mobile number is provided) to taxpayers on completion of processing and determination of refunds has been introduced for ITRs of AY 2010-11.

--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx

Processing of IT Returns-CBDT Instructions

INSTRUCTION

INCOME TAX ACT

Section 143 of the Income-tax Act, 1961 - Assessment - General - Clarification regarding processing of ITR-1 and ITR-2 returns - Credit for tax deducted at source for A.Y. 2009-10

INSTRUCTION NO. 9/2010 [F. NO. 225/25/2010/IT (A-II)], DATED 9-12-2010

1. Reference may be made to Board's Instruction No. 7, dated 16-8-2010 in which it has been stated, inter alia, that in cases where the return is filed in ITR-1 and ITR-2 for the A.Y. 2009-10, and where the TDS claim does not exceed Rs. three lakh and where the refund computed does not exceed Rs. Twenty five thousand, the TDS claim of the taxpayer shall be accepted at the time of processing of the returns provided the TDS payment reported in AS-26 is more than Rs. zero.

 

2. Board has reconsidered the above instruction and it has been decided to increase the limit of TDS claim from Rs. three lakh to Rs. four lakh as was applicable for the A.Y. 2008-09. It is further clarified that if the limit of Rs. four lakh, or Rs.25,000 is exceeded in case of a return filed in ITR-1 and ITR-2 or there is nil matching with AS-26 statement, the credit should be allowed by the Assessing Officer after make 'due verification'. This verification may be done in the same manner as was being done in the earlier years.

 

3. This may be brought to the notice of all the Assessing Officers in your region for immediate compliance.

 

--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx

e-Rectification u/s 154

Department introduces new facility for online submission of rectification request in cases where processing was completed by CPC Bangalore. Please review the guide for common errors to first rectify the return submitted and generate the rectification xml using excel utility (same utility is to be used). Taxpayer can log in My Account-> Rectification-> Rectification upload and follow

--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx

Exist Scheme Re-launched

Dear all,

 

Ministry of Corporate Affairs has decided to introduce a Scheme namely, "Easy Exit Scheme, 2011" under Section 560 of the Companies Act, 1956 to give an opportunity to the defunct companies, for getting their names struck off from the Register of Companies again.

The scheme will be in operation from 1st January, 2011 to 31st January, 2011 with filing fees of Rs. 3000/-.

--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
India
Mobile:+91 - 0 9390221100
           +91 - 0 9440278412
e-Mail: vmvsr@rediffmail.com
           vmvsr@yahoo.co.uk
http://pdicai.org/MyPage/203038.aspx