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			  Prepared by the joint efforts of our following members:    
 
			I.       [ Contribution by  CA. Sanjay Kumar Agarwal, Central Council Member,  Mem No. 085252, author is available at eMail-id: agarwal.s.ca@gmail.com]
			 
			II.       [ Contribution by  CA. Anil Kumar Jain, Former Chairman - NIRC, Mem No. 084559, author is available at eMail-id: anil@asap.net.in]
			 
			III.       [ Contribution by  CA. K C Gupta, Mem No. 082947, author is available at eMail-id: kailashchandgupta@gmail.com]
			 
			IV.       [ Contribution by  CA. Sushil Aggarwal, Mem No. 083729, author is available at eMail-id: sushil@asap.net.in]
			 
			V.       [ Contribution by  CA. D N Bhardwaj, Mem No. 084643, author is available at eMail-id: davender.bhardwaj@gmail.com]
			 
			VI.     [Contribution by  CA. Vijay Kumar Gupta, Mem No. 088169, author is available at eMail-id: vijayguptaca104@yahoo.com]
			 
			VII.     [Contribution by  CA. Sidharth Jain, Mem No. 099165, author is available at eMail-id: sidhjasso@yahoo.com]
			 
			VIII.     [Contribution by  CA. Sunil Kumar Gupta, Mem No. 403420, author is available at eMail-id: skgkeshav@gmail.com]
			 
			IX. [Contribution by  CA. Nitin Mittal, Mem No. 098930, author is available at eMail-id: nitin@nmcindia.net] 
			 
			X.  [Contribution by  CA. Amar Pal, Mem No. 510630, author is available at eMail-id: amar.p.ca1@gmail.com] 
			 
			XI. [Contribution by  CA. Monika Aggarwal, Mem No. 510695, author is available at eMail-id: aca.monika@yahoo.in]  
			 
			XII.    [Contribution by  CA. Adhir Kumar Samal, Mem No. 512891, author is available at eMail-id: adhir.icai@gmail.com] 
			 
			XIII.  [Contribution by  CA. Apoorva Bhardwaj, Mem No. 519147, author is available at eMail-id: bhardwajapoorva@yahoo.co.in]
			 
			XIV.  [Contribution by  CA. Jyoti Kaur, author is available at eMail-id: cajyotikaur@gmail.com]
			 
			XV.  [Contribution by  CA. Jayant Bothra, Mem No. 524029, author is available at eMail-id: bothrajayant30@yahoo.co.in] 
 
			 
			 
			
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