LUDHIANA CHAPTER OF NIRC OF ICSI I. SOURCES AND LIABILITIES · 1 day ago · (Shivali Gupta)...

(Amount in Rs.)

PARTICULARS NOTE NO. As at 31st March 2020 As at 31st March 2019

I. SOURCES AND LIABILITIES

(1) Reserves & Surplus

(a) Reserve & Surplus 1 8,60,315 8,70,077

(b) Earmarked Funds 2 - -

SUB-TOTAL (1) 8,60,315 8,70,077

(2) Non- Current Liabilities

(a) Long Term Borrowings - -

(b) Long Term Liabilities - -

(c) Long Term Provisions - -

SUB-TOTAL (2) - -

(3) Current Liabilities

(a) Short Term Borrowings - -

(b) Sundry Creditors 3 - -

(c) Other Current Liabilities 4 46,079 11,800

(d ) Short term Provisions 5 1,702 2,608

SUB-TOTAL (3) 47,781 14,408

TOTAL (1+2+3) 9,08,096 8,84,485

II. ASSETS

(1) Non-current Assets

(a) Fixed Assets 6

(i) Tangible Assets 2,65,934 81,776

(ii) Intangible Asssets - -

(iii) Capital Work in Progress - -

(iv) Intangible Assets under development - -

SUB-TOTAL (a) 2,65,934 81,776

(b) Non-current Investments 7 3,67,410 2,75,449

(c ) Long Term Loan and Advances - -

(d) Other Non-Current Assets - -

SUB-TOTAL (1) 6,33,344 3,57,225

(2) Current Assets

(a) Current Investments 8 - 4,04,252

(b) Inventories 9 - -

(c ) Sundry Debtors 10 6,792 4,127

(d) Cash and Cash Equivalents 11 1,55,460 68,881

(e) Short terms Loans and Advances 12 - -

(f) Other current Assets 13 1,12,500 50,000

SUB-TOTAL (2) 2,74,752 5,27,260

TOTAL (1) + (2) 9,08,096 8,84,485

ACCOUNTING POLICIES AND OTHER NOTES TO THE ACCOUNTS 20-

Notes referred to above form an integral part of the Balance Sheet.

As per our report of even date.

For Kiranjeet & Associates (Kushal Kumar) (Hardeep Singh Nijher) (Pranav Khanna)

Chartered Accountants Chairman Vice Chairman

FRN : 021642N

(Shivali Gupta) (Harshit Arora)

(Kiranjeet Kaur) Secretary Treasurer

Proprietor

Membership No. 098876

Place : Ludhiana

Date : 22.06.2020

LUDHIANA CHAPTER OF NIRC OF ICSI

BALANCE SHEET AS AT 31st MARCH, 2020

For LUDHIANA CHAPTER OF NIRC OF ICSI

Regional Director

/ Executive

Officer /Office

Incharge

(Amount in Rs. )

As at 31st March 2020 As at 31st March 2019

INCOME

Income from Activities 14 4,58,104 4,02,022

Interest on Investments 30,446 42,872

Other Income 15 1,36,223 91,282

TOTAL INCOME 6,24,773 5,36,176

EXPENDITURE

Employee Benefit Expense 16 - -

Oral Eduction Expense - -

Travelling and Conveyance Expense 17 13,420 15,445

Programmes / Seminars Expense 18 3,68,751 3,13,215

Career Awareness and Promotion Expense - -

Depreciation & Amortization 34,307 31,437

Other Expenses 19 4,36,522 1,37,725

TOTAL EXPENDITURE 8,53,000 4,97,822

Surplus/(Short) before extraordinary & exceptional items (2,28,227) 38,354

Add / Less : Extra Ordinary Items

Add / Less : Exceptional Items

Surplus on Disposal of Assets

Loss on sale /Disposal /write-off of Assets

Prior period expenses (net)

Surplus after extra ordinary & exceptional items

Appropriation to Funds / Reserves :

(i)

(ii)

(iii)

TOTAL APPROPRIATIONS - -

Balance transferred to General Reserve (2,28,227) 38,354

TOTAL (2,28,227) 38,354

ACCOUNTING POLICIES AND OTHER NOTES TO THE ACCOUNTS 20

Notes referred to above form an integral part of the

Income & Expenditure A/c.

As per our report of even date annexed.

For Kiranjeet & Associates (Kushal Kumar) (Hardeep Singh Nijher) (Pranav Khanna)

Chartered Accountants Chairman Vice Chairman

FRN : 021642N

(Kiranjeet Kaur) (Shivali Gupta) (Harshit Arora)

Proprietor Secretary Treasurer


Place : Ludhiana

Date : 22.06.2020

Regional

Director /

Executive Officer

/Office Incharge


INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st MARCH 2020

For the year ended PARTICULARS Note No.



RESERVES & SURPLUS Note - 1

(Amount in Rs. )

PARTICULARS As at 31st March 2020 As at 31st March 2019

(1) GENERAL RESERVE

As per last Balance Sheet 6,91,624 6,53,270

SURPLUS/(SHORT) (As per Income & Expenditure A/c)

(2,28,227) 38,354

Sub-Total (1) : 4,63,397 6,91,624

(2) OTHER THAN GENERAL RESERVES, IF ANY

(2A) BUILDING RESERVE

As per last Balance Sheet

Add : Interest

Add : Donations

Add : Transfer from Reserves

Add : Transfer from I&E Account

Less : Utilisation / transfer (mention specific purpose/nature)

Sub-Total (2A) : - -

(2B) LIBRARY RESERVE


Add : Interest

Add : Donations



Sub-Total (2B) : - -

(2C) INFRASTRUCTURE RESERVE


Add : Interest

Add : Donations




Sub-Total (2C) : - -

(2D) OTHER RESERVE


Add : Interest




Sub-Total (2D) : - -

TOTAL (2) : - -

(3) CONTRIBUTION TO /FROM TOWARDS LAND & BLDG / OTHER

ASSETS

Add : Contribution (Liabilities)

Balance of the P/ Year 1,78,453 1,34,453

Current Year 2,18,465 44,000

Less : Contribution (Assets)

Balance of the P/ Year - -

Current Year - -

TOTAL (3) : 3,96,918 1,78,453

Total : (1)+(2) +(3) : 8,60,315 8,70,077

LUDHIANA CHAPTER OF NIRC OF ICSI Note - 2

EARMARKED FUND

(Amount in Rs. )

2019-20 2018-19 2019-20 2018-19 2019-20 2018-19


Add: Contribution during the year

Add: Transfer from Gen Reserve

Add: Receipts during the year

Add: Interest allocation

Sub-Total : - - - -

Less: Transfer to GR on utilisation

Less: Utilised during the year

Balance as at the close of the year - - - - - -

PARTICULARSINFRASTRUCTURE FUND

ENDOWMENT FOR

PRIZE AWARD FUNDTOTAL AMOUNT


NOTE - 3

SUNDRY CREDITORS (Amount in Rs.)


Sundry Creditors

- For Goods & Services - -

- Others

- Inter Unit Balance (for details pl see below) 6,792-

Total : 6,792- -

Inter Unit Balance (Amount in Rs.)


Payable to HQ

- Sales Proceeds of HQ Publications -

- Advance from HQ -

- Others, if any

- -

Receivable from HQ

- Reimbursement 2,617

- TDS (year-wise) 4,175 4,127

6,792 4,127

Total : (6,792) 4,127-

NOTE - 4

OTHER CURRENT LIABILITIES (Amount in Rs.)


Other Current Liabilities

(i) Fee received in advance from Members -

(ii) Fee received in advance from Students -

(iii) Security Deposits -

(iv) Other Current Liabilities

- Audit Fee Payable 9,450 9,440

- GST Payable 2,088 -

- TDS Payable 7,228 -

- ROCHE Payable 3,453

- Sahil Khurana 22,680

- Professional Charges 1,180 2,360

Total : 46,079 11,800

NOTE - 5

SHORT TERM PROVISIONS (Amount in Rs.)


(i) Expenses Payable

a) Telephone Expenses Payable 580 1,498

b) Electricity Expenses Payable 1,122 1,110

c)

(ii) Provision for Expenses

a)

b)

c)

Total : 1,702 2,608


FIXED ASSETS

( Amount in Rs.)

Gross Block Net Block

Cost Adjustment/ Total cost Total For the Adjustment/ Total as on as on

as on Transfer/Sale as on as on Year Transfer/ as on 31.3.2020 31.3.2019

1.4.2019 31.3.2020 1.4.2019 Sale 31.3.2020

(i) Tangible Assets

Furniture & Fixtures 10% 5,565 2,06,466 - 2,12,031 4,281 15,102 19,383 1,92,648 1,284

Computer Peripherals 40% 1,38,022 - 1,38,022 1,11,645 10,551 1,22,196 15,826 26,377

Cooling Equipment 15% - - -

Electrical Equipment 15% - - -

Office Machines and - - -

Communication Equipment 15% - - -

Other Equipment 15% 85,325 11,999 97,324 31,210 8,654 39,864 57,460 54,115

Library Books 100% - -

Assets Less Than 5000/- 100% 19,654 - 19,654 19,654 - 19,654 - -

Vehicles 20% - - -

Current Year Total (i) 2,48,566 2,18,465 - 4,67,031 1,66,790 34,307 - 2,01,097 2,65,934 81,776

Previous Year Total (i) 1,97,546 51,020 - 2,48,566 1,35,353 31,437 - 1,66,790 81,776 62,193

(ii) Intangible Assets

ERP Software 1/3 - - -

Current Year Total (ii) - - - - - - - - - -

Previous Year Total (ii) - -

Current Year Total (i+ii) 2,48,566 2,18,465 - 4,67,031 1,66,790 34,307 - 2,01,097 2,65,934 81,776

Previous Year Total (i+ii) 1,97,546 51,020 - 2,48,566 1,35,353 31,437 - 1,66,790 81,776 62,193

FIXED ASSETS (Capital work in progress)

Cost Additions Adjustment/ Total cost

as on Transfer/ as on

1.4.2019 Sale 31.3.2020

(iii)

- - - -

- - - -

(iv)

- - - -

- - - -

Gross Block

Intangible Assets under development

Computer Software

Current Year Total (iv)

Previous Year Total (iv)

Items

Capital Work in Progress

Land under acquisition

Buildings under construction

Current Year Total (iii)

Previous Year Total (iii)

NOTE - 6

Items

Depreciation / Impairment

Additions

Rate of

Depreci

ation


NON CURRENT INVESTMENTS (Amount in Rs.)

AS ON AS ON

01.04.2019 31.03.2020

I

- - - -

II

- - - -

III

- - - -

IV

(A)

(i) 2,75,449 91,961 - 3,67,410

- - - -

2,75,449 91,961 - 3,67,410

(B)

- - - -

(C)

- - - -

TOTAL IV : 2,75,449 91,961 - 3,67,410

TOTAL (I+II+III+IV) : 2,75,449 91,961 - 3,67,410

OTHERS (Specify nature)

Fixed Deposits with institutions other than Banks

Fixed Deposits in Banks

Corporation Bank

NOTE - 7

ADDITIONS DELETIONSPARTICULARS

SUB-TOTAL(I) :

INVESTMNET IN GOVT. SECURITIES

SUB-TOTAL(III) :

SUB-TOTAL (IV-A) :

SUB-TOTAL (IV-B) :

SUB-TOTAL (IV-C) :

INVESTMENT IN DEBENTURES / BONDS

INVESTMNET IN MUTUAL FUNDS

SUB-TOTAL(II) :

OTHER NON-CURRENT INVESTMENTS


CURRENT INVESTMENTS (Amount in Rs.)

AS ON AS ON

01.04.2019 31.03.2020

I

- - - -

II

- - - -

III

- - - -

IV

(A)

(i) 4,04,252 - 4,04,252 -

(ii) - - - -

(iii) - - - -

4,04,252 - 4,04,252 -

(B)

- - - -

(C)

- - - -

TOTAL IV : 4,04,252 - 4,04,252 -

TOTAL (I+II+III+IV) : 4,04,252 - 4,04,252 -

SUB-TOTAL (IV-B) :

OTHERS (Specify nature)

SUB-TOTAL (IV-C) :

INVESTMENT IN DEBENTURES / BONDS

SUB-TOTAL(II) :

INVESTMNET IN MUTUAL FUNDS

SUB-TOTAL(III) :

OTHER - CURRENT INVESTMENTS

Fixed Deposits with institutions other than Banks

NOTE - 8

PARTICULARS ADDITIONS DELETIONS

SUB-TOTAL(I) :

INVESTMNET IN GOVT. SECURITIES

Fixed Deposits in Banks

Corporation Bank

SUB-TOTAL (IV-A) :


NOTE - 9

INVENTORIES (Amount in Rs.)

PARTICULARS

Publications (RO / Chapters own)

Consumables, Stores & Others (RO / Chap own)

Total : - -

NOTE - 10

SUNDRY DEBTORS (Amount in Rs.)

PARTICULARS

Sundry Debtors outstanding for more than six months

Secured, considered good

Unsecured, considered good

Doubtful

Less : Provision for Bad and Doubtful advance

SUB-TOTAL (a)

Others Sundry Debtors

Secured , considered good

Unsecured , considered good

Doubtful


Inter Unit Balance - 4,127

SUB-TOTAL (b)

Total : - 4,127

NOTE - 11

CASH AND CASH EQUIVALENTS (Amount in Rs.)

PARTICULARS

Balances with Bank (Including linked term deposits) 1,44,520 68,296

Cheques / Drafts / Postal Orders / Stamps /

Franking Units in hand

Cash in hand 10,940 585

Total : 1,55,460 68,881





NOTE - 12

SHORT TERM LOANS AND ADVANCES (Amount in Rs.)

PARTICULARS

SHORT TERM LOANS AND ADVANCES

Secured, considered good

-

-

Unsecured, considered good

-

-

Doubtful


Total : - -

NOTE - 13

OTHER CURRENT ASSETS (Amount in Rs.)

PARTICULARS

OTHER CURRENT ASSETS

Accrued Interst on Current Investments

Accrued Interst on Non-Current Investments

Prepaid Expenses 12,500

Security Deposit 1,00,000 50,000

GST

TDS 0 -

Recoverable from Parties / Vendors (with break up)

Total : 1,12,500 50,000



LUDHIANA CHAPTER OF NIRC OF ICSI Note -14

INCOME FROM ACTIVITIES (Amount in Rs.)

Income from Students

Oral Education Fee - -

Other Fees :

Library Annual Subscription

Library Fine - -

Sale of Publications (RC /Chap own)

Programmes / Seminars

From Members 1,07,104 2,00,522

-

- 1,07,104 2,00,522

From Students

- Students Training Programmes 3,51,000 2,01,500

- Others 3,51,000 2,01,500

Total : 4,58,104 4,02,022

PARTICULARSFor the year ended

31st March 2020 31st March 2019


Note -15

OTHER INCOME (Amount in Rs.)

Subscription to Newsletter

Incentive on Investments

Investor Awarness Programmes

Provision no longer required, written-back

Donations - General

Rent

Grants received from Headquarters 1,33,507 90,629

Grants received from Regional Office - -

Unpaid Security Deposits / EMD / Retention Money/

Stale Cheques

Discount & Rebate 16

Miscellaneous Income 2,700 653

Total : 1,36,223 91,282




Note -16

EMPLOYEE BENEFIT EXPENSE (Amount in Rs.)

Salaries and Allowances

a)

b)

c)

Staff Welfare

a)

b)

c)

TOTAL - -

Note -17

TRAVELLING AND CONVEYANCE EXPENSE (Amount in Rs.)

Travelling Expenses 1,730 5,937

Conveyance Expenses 11,690 9,508

TOTAL 13,420 15,445

Note -18

PROGRAMMES / SEMINAR EXPENSES (Amount in Rs.)

Programmes / Seminars of Members

a) Seminar Expenses 1,40,218 1,64,684

b) - -

c) - 1,40,218 - 1,64,684

Programmes / Seminars of Students

a) Students Training Programmes 1,23,525 1,48,531

b) Other Programmes 1,05,008

2,28,533 1,48,531

TOTAL 3,68,751 3,13,215







LUDHIANA CHAPTER OF NIRC OF ICSI Note - 19

OTHER EXPENSES (Amount in Rs.)

Stationery 20,836 11,381

Newsletter -

Accounting Charges - 950

Rent, Rates and Taxes 2,76,414 24,000

Electricity and Water 25,547 18,796

Communication Expense

- Telephone / Fax 11,103 18,880

- Courier / Postage 989 12,092 787 19,667

Insurance - -

Repairs and Maintenance

- Buildings - -

- Computer 3,800 3,076

- Other Assets - -

- Vehicles - 3,800 - 3,076

Office Expenses 26,544 22,552

Newspapers and Periodicals - -

Meeting expenses - -

Computerisation (Data Processing) - -

Professional Charges 14,830 16,520

Packing and Despatch - -

Loss on Sale/ Disposal/Write-off of Assets - -

Loss/Write-off of Stocks - -

Bank Charges 1,807 132

Student Scholarship and Awards - -

Auditors Remuneration (including GST)

- Statutory Audit Fees 6,500 7,080

- Statutory Auditor Other Services - -

- Internal Audit Fees 17,700 24,200 9,440 16,520

Misc. Expenses 29,508 4,131

Freight 944 -

TDS / Income Tax Recoverable written off - -

Bad Debts - -

Provision for Bad/Doubtful Debts - -

TOTAL 4,36,522 1,37,725



( ` Amount)

Cash Flow from Operating Activity

Net Surplus after Prior period, Extra ordinary and Exceptional items as per I & E Account (2,28,227) 38,354

Add : Depreciation on Fixed Assets 34,307 31,437

: Stock Written off

: Bad Debts and Provision for Doubtful Debts

: Loss on Sale of Assets

Cash flow from operation after adjustment for non cash expenses (1,93,920) 69,791

Less: : Income from Investment

: Provisions no longer required back and amount written off

: Surplus on Disposal of Assets - -

Operating Surplus before Working Capital and Funds Changes (1,93,920) 69,791

Increase /(Decrease) in Current Assets and Current Liabilities and Operating Earmarked Fund Balances

(Increase)/Decrease in Inventory

(Increase)/Decrease in Sundry Debtors (2,665) (4,127)

(Increase)/Decrease in Short Term Loans & Advances

(Increase)/Decrease in Other Current Assets (62,500) -

(Increase)/Decrease in Long Term Loans & Advances

(Increase)/Decrease in Other Non Current Assets

(Increase)/Decrease in GR/Contribution / Utilisation to RC / Chapters 2,18,465 44,000

Increase/(Decrease) in Sundry Creditors - (5,020)

Increase/(Decrease) in Other Current Liabilities 34,279 2,853

Increase/(Decrease) in Short Term Provisions (906) (8)

Increase/(Decrease) in Long Term Liabilities and Provisions

Net cash generated from operating activity. 1,86,673 37,698

Cash flow from Investing Activity

Income from Investments -

Sale Proceeds of Redumption of Investments

Acquisition of Investments 3,12,291 (15,250)

Sale Proceeds of Fixed Assets

Acquisition of Fixed Assets including WIP (2,18,465) (51,020)

Net Cash used in Investing Activity 93,826 (66,270)

Cash flow from Financing Activity

Cash Flow from Financing Activity

Addition in Corpus Donation - -

Cash Generated From Financing Activities - -

Net cash generated from Financing Activities. - -

Net Cash Flow for the Year ended as on 31st March 2020 (A) 86,579 41,219

Cash and cash equivalent at the beginning of the year (B) 68,881 27,662

Cash and cash equivalent at the end of the year 1,55,460 68,881

Note:

1 The above Cash Flow Statement has been derived using the Indirect method prescribed in AS-3.

2 Enclosed Notes 1 to 20 form an intergral part of the Cash Flow Statement.

3 Cash and cash equivalents include:

a 10,940

b Balances with Scheduled Banks

- In Savings Bank accounts (incl Term deposits) 1,44,520

1,55,460

As per our report of even date.

(Hardeep Singh Nijher) (Pranav Khanna)

For Kiranjeet & Associates Chairman Vice Chairman

Chartered Accountants

FRN : 021642N

(Shivali Gupta) (Harshit Arora)

(Kiranjeet Kaur) Secretary Treasurur

Proprietor


Place : Ludhiana

Date : 22.06.2020

Ludhiana Chapter of NIRC of ICSI

Cash Flow Statement for the year ended 31st March 2020

2019-20 2018-19

Cash, Cheques/Drafts/Postal Orders & Postage Stamps/ Franking units.


(Kushal Kumar)Regional Director / Executive Officer /Office Incharge


NOTE ANNEXED TO AND FORMING PART OF THE BALANCE SHEET AS ON

31.03.2020 AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED ON THAT DATE.

ACCOUNTING POLICIES & NOTES ON ACCOUNTS

1. SIGNIFICANT ACCOUNTING POLICIES

1. SIGNIFICANT ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

(a) The financial statements have been prepared under the historical cost convention, in accordance with the

generally accepted accounting principles.

(b) Accounting policies not specifically referred to are consistent and in consonance with generally accepted

accounting principles.

(c) The company generally follows mercantile system of accounting and recognizes significant items of income

and expenditure on accrual basis.

2. PROVISIONS AND CONTINGENT LIABILITIES

Provisions are recognized for present obligations of uncertain timing or amount arising as a result of a past

event where a reliable estimate can be made and it is probable that an outflow of resources embodying

economic benefits will be required to settle the obligation. Where it is not probable that an outflow of resources

embodying economic benefits will be required or the amount cannot be estimated reliably, the obligation is

disclosed as a contingent liability, unless the probability of outflow of resources embodying economic

benefits is remote. Possible obligations, whose existence will only be confirmed by the occurrence or non-

occurrence of one or more uncertain events are also disclosed as contingent liabilities unless the probability

of outflow of resources embodying economic benefits is remote.

3. REVENUE & EXPENDITURE RECOGNITION :

a. Revenue from sale of publications is recognized at the time of preparing the sale bill, i.e. when the property in

goods as well as the significant risks and the rewards of the property get transferred to Buyer.

b. Income on interest-bearing securities and fixed deposits is recognized on a time proportion basis taking into

account the amount outstanding and the rates applicable.

c. Receipt of money specific sponsored Programmes is recognized on a systematic basis in the Income &

Expenditure Account over the periods necessary to match them with the related costs which they are intended

to compensate. Unspent balance of such receipts, if any, are carried to next year.

d. The Chapter has made books of accounts on receipt basis and out of total expenses Rs.175000/- recoverable

from Head Office against rent, electricity expenses and telephone expenses. These will be accounted in the

next financial year as when received.

4. FIXED ASSETS & SECURITY DEPOSITS :

a. Fixed Assets excluding Land are stated at historical cost less depreciation.

b. Depreciation is provided on the Written Down Value method at the following rates as approved by the

Council, based on the useful life of the respective assets :

Item %

Buildings 5

Furniture and Fixtures 10

Lifts/Air Conditioners/Other Equipments 15

Vehicles 20

Computers / Mobile Phones 40

c. Depreciation on additions to Fixed assets is provided on pro-rata basis. No depreciation is charged in the year

of sale. Fixed Assets costing 5,000 or less are fully depreciated.

d. Security deposit includes Rs.50000/- to GNIMT Trust and Rs.50000/- from Gurdwara Shaheedan S. Darshan

Singh Pheruman Trust.

5. Allocation / Transfer to Reserves & Surplus and Earmarked Funds

Corpus donation / donation for Building & Other Specific Fund received during the year is directly taken to

such Reserve.

6. OTHER NOTES

a. Figures of previous year have been regrouped / recasted wherever necessary to make them comparable with that

of the current year.

b. In opinion of the Council the value of realisation of loans, advances and current assets in the ordinary

course of business will not be less than the amount at which they are stated in the balance sheet and

provision for all known liabilities has been made.

c. Debit or Credit balances on whatever account are subject to confirmation from the respective parties.

d. Contingent liabilities against the chapter not acknowledged as debts - NIL.

e. Employees drawing more than Rs.25000/- p.m. Nil (P.Y. NIL)

f. Expenditure in Foreign Currency Nil (P.Y. Nil)

g. Earning in Foreign Exchange Nil (P.Y. Nil)

h. Prior Period Income/Expenditure Nil (P.Y. Nil)

i. Capital Commitments Nil (P.Y. Nil)

j. Donation in Kind Nil (P.Y. Nil)

k. Related Party Transactions Nil (P.Y. Nil)

For LUDHIANA CHAPTER OF NIRC OF ICSI For KIRANJEET & ASSOCIATES

CHARTERED ACCOUNTANTS

(HARDEEP SINGH NIJHER) (PRANAV KHANNA) (KIRANJEET KAUR)

CHAIRMAN VICE CHAIRMAN PROPRIETOR

(SHIVALI GUPTA) (HARSHIT ARORA)

SECRETARY TREASURER

(KUSHAL KUMAR)

OFFICE INCHARGE

PLACE : LUDHIANA

DATE : 22.06.2020

LUDHIANA CHAPTER OF NIRC OF ICSI I. SOURCES AND LIABILITIES · 1 day ago · (Shivali Gupta)...

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