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			  Prepared by the joint efforts of our following members:     
			 			
			 
			
			I.       [ Contribution by  CA. Sanjay Agarwal, Central Council Member & Founder - Voice of CA Mem No. 085252, author is available at Email-id : agarwal.s.ca@gmail.com ]			
			 
			
			II.       [ Contribution by  CA. Harish Chandra Agrawal, Former Chairman - NIRC, Mem No. 082984, author is available at Email-id : hcaagrawal@yahoo.com ]  
			 
			
			III.       [ Contribution by  CA. Anil Kumar Jain, Former Chairman - NIRC, Mem No. 084559, author is available at Email-id : anil@asap.net.in ]			
			 
			
			IV.       [ Contribution by  CA. K C Gupta, Mem No. 082947, author is available at Email-id : kailashchandgupta@gmail.com ]			
			 
			
			V.       [ Contribution by  CA. Sushil Aggarwal, Mem No. 083729, author is available at Email-id : sushil@asap.net.in ]			
			 
			
			VI.       [ Contribution by  CA. D N Bhardwaj, Mem No. 084643, author is available at Email-id : davender.bhardwaj@gmail.com ]			
			 
			
			VII.       [ Contribution by  CA. Suresh Chand Agarwal, Mem No. 086460, author is available at Email-id : sca_ca2006@yahoo.co.in ]			
			 
			
			VIII.      [Contribution by  CA. Ajesh Kumar Aggarwal, Mem No. 087781, author is available at Email-id :  aggarwalajesh@yahoo.co.in ]   
			 
			
			IX.     [Contribution by  CA. Vijay Kumar Gupta, Mem No. 088169, author is available at Email-id : vijayguptaca104@yahoo.com ]			
			 
			
			X.     [Contribution by  CA. Surinder Kumar Gujral, Mem No. 088672, author is available at Email-id : gujral_sk@yahoo.com ]  
			 
			
			XI.     [Contribution by  CA. Sushil Gupta, Mem No. 092846, author is available at Email-id : sushil@samadhan.co.in ]			
			 
			
			XII.     [Contribution by  CA. Poonam Mehndiratta, Mem No. 094388, author is available at Email-id : poonam.s10@gmail.com ]  
			 
			
			XIII.       [ Contribution by  CA. Sanjay Agarwal, Mem No. 095420, author is available at Email-id : sanjayitax@yahoo.com ]			
			 
			
			XIV.       [ Contribution by  CA. Din Dayal Agrawal, Mem No. 096679, author is available at Email-id : ddagrawalca@yahoo.com ]			
			 
			
			XV.       [ Contribution by  CA. Nitin Mittal, Mem No. 098930, author is available at Email-id : nitin@nmcindia.net ]  
			 
			
			XVI.     [Contribution by  CA. Sidharth Jain, Mem No. 099165, author is available at Emai-id : sidhjasso@yahoo.com ]			
			 
			
			XVII.     [Contribution by  CA. Sunil Kumar Gupta, Mem No. 403420, author is available at Emai-id : skgkeshav@gmail.com ] 			
			 
			
			XVIII.     [Contribution by  CA. Sanjay Kumar Garg, Mem No. 078032, author is available at Emai-id : ca.skgarg@gmail.com ]   
			 
			
			XIX.     [Contribution by  CA. Karan Aggarwal, Mem No. 501310, author is available at Emai-id : karan@krishankaran.com ]    
			 
			
			XX.  [Contribution by  CA. Amar Pal, Mem No. 510630, author is available at Email-id : amar.p.ca1@gmail.com ]			
			 
			
			XXI. [Contribution by  CA. Monika Aggarwal, Mem No. 510695, author is available at Email-id : aca.monika@yahoo.in ]  			
			 
			
			XXII.    [Contribution by  CA. Adhir Kumar Samal, Mem No. 512891, author is available at Email-id : adhir.icai@gmail.com ]			
			 
			
			XXIII.    [Contribution by  CA. Avinash Gupta, Mem No. 513349, author is available at Email-id : caavinashgupta@gmail.com ]  
			 
			
			XXIV.    [Contribution by  CA. Puneet Goyal, Mem No. 516352, author is available at Email-id : capuneetgoyal.delhi@gmail.com ]			
			 
			
			XXV.  [Contribution by  CA. Geetanjali, Mem No. 517817, author is available at Email-id : geet.sachdevaca@gmail.com ] 
						
			 
			
			XXVI.  [Contribution by  CA. Apoorva Bhardwaj, Mem No. 519147, author is available at Email-id : bhardwajapoorva@yahoo.co.in ]			
			 
			
			XXVII.  [Contribution by  CA. Jyoti Kaur, author is available at Email-id : cajyotikaur@gmail.com ]			
			 
			
			XXVIII.   [Contribution by  CA. Abhishek Aneja, Mem No. 520224, author is available at Email-id : abhishek.aneja@gmail.com ]			
			 
			
			XXIX.  [Contribution by  CA. Abhash Kumar Mishra, Mem No. 530719, author is available at Email-id : abhashmishraca@gmail.com ]			
			 
			
			XXX.  [Contribution by  CA. Sujeet Kumar, Mem No. 532890, author is available at Email-id : sujeetshegal@gmail.com ]			
			 
			
			XXXI.  [Contribution by  CA. Shweta, Mem No. 535051, author is available at Email-id : shwetaverma86@yahoo.co.in ]  
			 
			
			     
			 
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