FORM NO.

3CD
[See rule 6G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961

PART-A

1 Name of the assessee : FERRUM MERCHANT (PROPRIETOR :- MAHENDRA

KUMAR SINGHI )

2 Address : 2/1A, MANNAT, NANJAPPA ROAD, SHANTI NAGAR,

BENGALURU, KARNATAKA-560027

GODOWN:-SHOP NO.2 SUVERY NO

21/1A,ANUMAPALLI AGRAHARAM VILLAGE
,ZUZUWADI PANCHYAT,HOSUR
TALUK,KRISHNAGIRI (TAMILNADU)

3 Permanent Account Number : AKIPS 5439 B

4 Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and : Yes
services tax,customs duty,etc. if yes, please furnish the registration number or,GST number or any
other identification number allotted for the same
SN Type Registration Number
1 GST TAMILNADU 33AKIPS5439B2Z7

5 Status : Proprietor

6 Previous year from : 25/11/2017 to 31/03/2018

7 Assessment year : 2018-19

8 Indicate the relevant clause of section 44AB under which the audit has been conducted
SN Type

PART-B

9 a If firm or Association of Persons, indicate names : NA

of partners/members and their profit sharing
ratios

b If there is any change in the partners or members or in : NA

their profit sharing ratio since the last date of the
preceding year, the particulars of such Change.

10 a Nature of business or profession. : Sector Sub sector Code

IRON N STEEL IRON N STEEL

b If there is any change in the nature of business or : No

profession, the particulars of such change.
Business Sector Sub sector Code
Nil

11 a Whether books of accounts are prescribed under : Yes

section 44AA, if yes, list of books so prescribed.
Books prescribed

b List of books of account maintained and the address at which the books of accounts are kept.(In case books of account
are maintained in a computer system, mention the books of account generated by such computer system. If the books of
accounts are not kept at one location, please furnish the addresses of locations along with the details of books of
accounts maintained at each location.)
Books Address line 1 Address line 2 City/Town/Distri State Pincode
maintained ct
 ALL MAINTAINED AT
SHANTINAGAR
BANGALORE

c List of books of account and nature of relevant :

documents examined.

12 Whether the profit and loss account includes any profits : No

and gains assessable on presumptive basis, if yes, indicate
the amount and the relevant section (44AD, 44AE, 44AF,
44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule
or any other relevant section.)
Section Amount
Nil

13 a Method of accounting employed in the previous year. : MERCANTILE SYSTEM

b Whether there has been any change in the method of : No

accounting employed vis-à-vis the method employed
in the immediately preceding previous year.

d Whether any adjustment is required to be made to the : No

profits or loss for complying with the provisions of
income computation and disclosure standards notified
under section 145(2).

14 a Method of valuation of closing stock employed in the : COST AND MARKETVALUE WHICH EVER IS LESS
previous year.

b In case of deviation from the method of valuation : No

prescribed under section 145A, and the effect thereof
on the profit or loss, please furnish.
:

15 Give the following particulars of the capital asset converted into stock-in-trade: -
Description of capital asset Date of Cost of Amount at which asset is
acquisition acquisition converted in to stock in trade
Nil

16 Amounts not credited to the profit and loss account, being: -

a The items falling within the scope of section 28. : Description Amount
Nil

b The proforma credits, drawbacks, refund of duty of : Description Amount

customs or excise or service tax, or refund of sales
tax or value added tax or Goods & Services Tax,
where such credits, drawbacks or refund are admitted
as due by the authorities concerned.
Nil

c Escalation claims accepted during the previous year. : Description Amount

Nil

d Any other item of income. : Description Amount

Nil

e Capital receipt, if any. : Description Amount

Nil

17 Where any land or building or both is transferred during the previous year for a consideration less than value adopted or
assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:
Details of Address Address line City/Town/Di State Pincode Consideration Value adopted or
property line 1 1 strict received or assessed or
accrued assessable
 Nil

18 Particulars of depreciation allowable as per the Income-tax Act, 1961 in respect of each asset or block of assets, as the case
may be, in the following Form :-

Descript Rate of Opening Additions Deductio Deprecia Written

ion of deprecia WDV ns tion down
the tion allowabl value at
block of e the end
assets of the
year
Purchase Adjustment on account of Total value
value of purchase
CENVAT Change in Subsidy/
rate of Grant
exchange
Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil

19 Amount admissible under sections : Section Amount debited Amounts admissible as per
32AC/33AB/33ABA/35/35ABB/35AC/35CCA/35CCB/35D/3 to profit and loss the provisions of the
5DD/35DDA/35E account Income-tax Act, 1961 and
also fulfils the conditions,
if any specified under the
relevant 14 provisions of
Income-tax Act,1961 or
Income-tax Rules,1962 or
any other guidelines,
circular, etc., issued in this
behalf.
Nil

20 a Any sum paid to an employee as bonus or : Description Amount

commission for services rendered, where such sum
was otherwise payable to him as profits or dividend.
[section 36(1)(ii)]
Nil

b Details of contributions received from employees for various funds as referred to in section 36(1)(va):
Nature of fund Sum received Due date for The actual The actual date
from employees payment amount paid of payment to
the concerned
authorities
Nil

21 a Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal,
advertisement expenditure etc.

Capital expenditure : Particulars Amount

Nil

Personal expenditure : Particulars Amount

Nil

Advertisement expenditure in any souvenir, brochure, : Particulars Amount

tract, pamphlet or the like published by a political
party
Nil

Expenditure incurred at clubs being entrance fees and : Particulars Amount

subscriptions
Nil

Expenditure incurred at clubs being cost for club : Particulars Amount

services and facilities used
Nil

Expenditure by way of penalty or fine for violation of : Particulars Amount

any law for the time being force
Nil
 Expenditure by way of any other penalty or fine not : Particulars Amount
covered above
Nil

Expenditure incurred for any purpose which is an : Particulars Amount

offence or which is prohibited by law
Nil

b Amounts inadmissible under section 40(a):-

i. as payment to non-resident referred to in sub-clause (i)

(A) Details of payment on which tax is not deducted:

Date of Amount of Nature of Name of the PAN of the Address Address City/Town/ Pincode
payment payment payment payee payee line 1 line 2 District
Nil

(B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the
subsequent year before the expiry of time prescribed under section 200(1)
Date of Amount Nature of Name of the PAN of Address Address City/Town Pincode Amount
payment of payment payee the payee line 1 line 2 /District of tax
payment deducted
Nil

ii. as payment referred to in sub-clause (ia)

(A) Details of payment on which tax is not deducted:

Date of Amount of Nature of Name of the PAN of the Address Address City/Town/ Pincode
payment payment payment payee payee line 1 line 2 District
Nil

(B) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in
sub- section (1) of section 139
Date of Amount Nature Name of PAN of Address Address City/Tow Pincode Amount Amount
payment of of the payee the line 1 line 2 n/Distric of tax out of (VI)
payment payment payee t deducted deposited
, if any
Nil

iii. as payment referred to in sub-clause (ib)

(A) Details of payment on which levy is not deducted:

Date of Amount of Nature of Name of the PAN of the Address Address City/Town/ Pincode
payment payment payment payee payee line 1 line 2 District
Nil

(B) Details of payment on which levy has been deducted but has not been paid on or before the due date
specified in sub- section (1) of section 139
Date of Amount Nature Name of PAN of Address Address City/Tow Pincode Amount Amount
payment of of the payee the line 1 line 2 n/Distric of levy out of (VI)
payment payment payee t deducted deposited
, if any
Nil

iv. Fringe benefit tax under sub-clause (ic) : NIL

v. Wealth tax under sub-clause (iia) : NIL

vi. Royalty, license fee, service fee etc. under sub- : NIL
clause (iib)

vii. Salary payable outside india/to a non resident without TDS etc. Under sub-clause (iii)
Date of Amount of Name of the PAN of the Address line Address line City/Town/Dis Pincode
payment payment payee payee 1 2 trict
Nil

viii. Payment to PF/other fund etc. under sub-clause : NIL

(iv)

ix. Tax paid by employer for perquisites under sub- : NIL

clause (v)
 c Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible
under section 40(b)/40(ba) and computation thereof
Particulars Section Amount debited Amount Amount Remarks
to P/L A/C admissible inadmissible
Nil

d Disallowance/deemed income under section 40A(3):

(A) On the basis of the examination of books of : No

account and other relevant documents/evidence,
whether the expenditure covered under section
40A(3) read with rule 6DD were made by account
payee cheque drawn on a bank or account payee
bank draft. If not, please furnish the details
Date of payment Nature of payment Amount Name of the payee PAN of the payee
Nil

(B) On the basis of the examination of books of : No

account and other relevant documents/evidence,
whether the payment referred to in section 40A(3A)
read with rule 6DD were made by account payee
cheque drawn on a bank or account payee bank draft
If not, please furnish the details of amount deemed to
be the profits and gains of business or profession
under section 40A(3A)
Date of payment Nature of payment Amount Name of the payee PAN of the payee
Nil

e provision for payment of gratuity not allowable under : NIL

section 40A(7)

f any sum paid by the assessee as an employer not : NIL

allowable under section 40A(9)

g Particulars of any liability of a contingent nature : Nature of liability Amount

Nil

h Amount of deduction inadmissible in terms of section : Particulars Amount

14A in respect of the expenditure incurred in relation
to income which does not form part of the total income
Nil

i amount inadmissible under the proviso to section : NIL

36(1)(iii)

22 Amount of interest inadmissible under section 23 of the : NIL

Micro, Small and Medium Enterprises Development Act,
2006.

23 Particulars of any payment made to persons specified under section 40A(2)(b).

Name of related party PAN Relation Nature of Transaction Payment
Made(Amount)
Nil

24 Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33AC or 33ABA.
Section Description Amount
Nil

25 Any amounts of profits chargeable to tax under section 41 and computation thereof
Name of party Amount of income Section Description of Computation
transaction
Nil

26 (i) In respect of any sum referred to in clause (a),(b),(c),(d),

(e),(f) or (g) of section 43B, the liability for which:-

A Pre-existed on the first day of the previous year but NIL

was not allowed in the assessment of any preceding
previous year and was:-
 (a) Paid during the previous year : Section Nature of Liability Amount
Nil

(b) Not paid during the previous year; : Section Nature of Liability Amount
Nil

B Was incurred in the previous year and was:-

(a) paid on or before the due date for furnishing the : Section Nature of Liability Amount
return of income of the previous year 139(1);
Nil

(b) Not paid on or before the aforesaid date. : Section Nature of Liability Amount
Nil

state whether sales tax,goods & services Tax, : No

customs duty, excise duty or any other indirect
tax,levy,cess,impost etc.is passed through the profit
and loss account

27 a Amount of Central Value Added Tax Credits/ Input Tax Credit(ITC) availed of or utilised during the : Yes
previous year and its treatment in profit and loss account and treatment of outstanding Central Value
Added Tax Credits/Input Tax Credit(ITC) in accounts.
CENVAT/ITC Amount Treatment in profit & loss/account
Opening Balance
Credit Availed NI
Credit Utilized
Closing / outstanding Balance

b Particulars of income or expenditure of prior period credited or debited to the profit and loss account.:-
Type Particular Amount Prior period
Nil NIL

28 Whether during the previous year the assessee has : Yes

received any property, being share of a company not being
a company in which the public are substantially interested,
without consideration or for inadequate consideration as
referred to in section 56(2)(viia), if yes, please furnish the
details of the same.
Name of the PAN of the Name of the CIN of the No. of shares Amount of Fair market
person from person company from company received consideration value of shares
which shares which shares paid
received received
Nil

29 Whether during the previous year the assessee received :

any consideration for issue of shares which exceeds the
fair market value of the shares as referred to in section
56(2)(viib), if yes, please furnish the details of the same.

A Whether any amount is to be included as income : NIL

chargeable under the head ‘income from other
sources’ as referred to in clause (ix) of sub-section (2)
of section 56, If yes, please furnish the following
details:
Nature of income Amount
Nil Nil

B Whether any amount is to be included as income : NIL

chargeable under the head ‘income from other
sources’ as referred to in clause (x) of sub-section (2)
of section 56, If yes, please furnish the following
details:
Nature of income Amount
Nil Nil

30 Details of any amount borrowed on hundi or any amount : NIL

due thereon (including interest on the amount borrowed)
repaid, otherwise than through an account payee cheque,
(Section 69D)
Name of PAN of Address Address City/Tow State Pincode Amount Date of Amount Amount Date of
 person the line 1 line2 n/Distric borrowe borrowin due repaid repayme
from person t d g includin nt
whom g
amount interest
borrowe
d or
repaid
on
hundi
Nil

A Whether primary adjustment to transfer price, as : No

referred to in sub-section (1) of section 92CE, has
been made during the previous year, If yes, please
furnish the following details
Under which Amount of Whether the If yes, whether If no, the amount Expected date of
clause of sub- primary excess money the excess (in Rs.) of repatriation of
section (1) of adjustment available with the money has been imputed interest money
section 92CE associated repatriated within income on such
primary enterprise is the prescribed excess money
adjustment is required to be time which has not
made? repatriated to been repatriated
India as per the within the
provisions of sub- prescribed time
section (2) of
section 92CE
Nil

B Whether the assessee has incurred expenditure : No

during the previous year by way of interest or of
similar nature exceeding one crore rupees as referred
to in sub-section (1) of section 94B, If yes, please
furnish the following details
Amount of Earnings before Amount (in Rs.) Details of interest Details of interest
expenditure by interest, tax, of expenditure by expenditure brought expenditure carried forward
way of interest depreciation and way of interest or forward as per sub-section as per sub-section (4) of
or of similar amortization of similar nature (4) of section 94B section 94B
nature incurred (EBITDA) during as per (i) above
the previous which exceeds
year 30% of EBITDA
as per (ii) above
Assessment Amount Assessment Amount
Year Year
Nil

C Whether the assessee has entered into an : NA

impermissible avoidance arrangement,as referred to
in section 96, during the previous year.
(This Clause is applicable from 1st April,2019)
Nature of the impermissible avoidance arrangement Amount of tax benefit in the previous year arising, in
aggregate, to all the parties to the arrangement
NA NA

31 a Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during
the previous year :-
Name of the Address of the PAN of the Amount of Whether Maximum whether in case the
lender or lender or lender or loan or the amount the loan or loan or
depositor depositor depositor deposit loan/depos outstandin deposit deposit
taken or it was g in the was taken was taken
accepted squared up account at or or
during the any time accepted accepted
Pervious during the by cheque by cheque
Year Previous or bank or bank
Year draft or draft,
use of whether
electronic the same
clearing was taken
system or
through a accepted
bank by an
account account
 payee
cheque or
an account
payee
bank draft
Nil

b Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during
the previous year:-
Name of the Address of the PAN of the Amount of Whether the In case the
person from person from person from specified sum specified sum specified sum
whom specified whom specified whom specified taken or was taken or was taken or
sum is received sum is received sum is received accepted accepted by accepted by
cheque or bank cheque or bank
draft or use of draft, whether
electronic the same was
clearing system taken or
through a bank accepted by an
account account payee
cheque or an
account payee
bank draft
Nil

(a) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a
person in a day or in respect of a single transaction or in respect of transactions relating to one event or
occasion from a person, during the previous year, where such receipt is otherwise than by a cheque or bank
draft or use of electronic clearing system through a bank account
Name of the Payer Address of the PAN of the Payer Nature of Amount of Date Of receipt
Payer transaction receipt
Nil

(b) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in
a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person,
received by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the
previous year :-
Name of the Payer Address of the Payer PAN of the Payer Amount of receipt
Nil

(c) Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate to a
person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a
person, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the
previous year
Name of the Address of the PAN of the Payee Nature of Amount of Date Of Payment
Payee Payee transaction Payment
Nil

(d) Particulars of each payment in an amount exceeding the limit specified in section 269ST, in aggregate to a person in
a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person,
made by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the
previous year
Name of the Payee Address of the Payee PAN of the Payee Amount of
Payment
Nil

c Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in
section 269T made during the previous year:—
Name of the payee Address of the PAN of the Amount of Maximum Whether the In case the
payee payee the amount repayment repayment
repayment outstanding was made by was made by
in the cheque or cheque or
account at bank draft or bank draft,
any time use of whether the
during the electronic same was
previous year clearing taken or
system accepted by
 through a an account
bank account payee
cheque or an
account
payee bank
draft
Nil

d Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in
section 269T received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank
account during the previous year:—
Name of the payer Address of the payer PAN of the payer Amount of loan or deposit or
any specified advance
received otherwise than by a
cheque or bank draft or use
of electronic clearing system
through a bank account
during the previous year
Nil

e Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in
section 269T received by a cheque or bank draft which is not an account payee cheque or account payee bank draft
during the previous year:—
Name of the payer Address of the payer PAN of the payer Amount of loan or deposit or
any specified advance
received by a cheque or a
bank draft which is not an
account payee cheque or
account payee bank draft
during the previous year
Nil

32 a Details of brought forward loss or depreciation allowance, in the following manner, to extent available:-

Serial No: Assessment Nature of loss Amount as Amount as Order No and Remarks
Year: /Depreciation returned assessed Date
allowance
Nil

b Whether a change in shareholding of the company :

has taken place in the previous year due to which the
losses incurred prior to the previous year cannot be
allowed to be carried forward in terms of section 79.

c Whether the assessee has incurred any speculation : No

loss referred to in section 73 during the previous year,
If yes, please furnish the details of the same.

d Whether the assessee has incurred any loss referred : No

to in section 73A in respect of any specified business
during the previous year.

e In case of a company, please state that whether the :

company is deemed to be carrying on a speculation
business as referred in explanation to section 73.

33 Section-wise details of deductions, if any, admissible under : Yes

Chapter VIA or Chapter III (Section 10A, Section 10AA).
: Section under Amounts admissible as per the
which deduction provision of the Income-tax Act, 1961
is claimed and fulfils the conditions, if
any,specified under the relevant
provisions of Income-tax Act, 1961 or
Income-tax Rules,1962 or any other
guidelines, circular, etc, issued in this
behalf.
Nil

34 a Whether the assessee is required to deduct or collect : No

tax as per the provisions of Chapter XVII-B or Chapter
 XVII-BB, if yes please furnish:
Tax Section Nature of Total Total Total Amount Total Amount Amount
deduction payment amount of amount amount of tax amount of tax of tax
and payment on which on which deducted on which deducted deducted
collection or receipt tax was tax was or tax was or or
Account of the required deducted collected deducted collected collected
Number nature to be or out of (6) or on (8) not
(TAN) specified deducted collected collected deposited
in column or at at less to the
(3) collected specified than credit of
out of (4) rate out of specified the
(5) rate out of Central
(7) Governm
ent out of
(6) and (8)
1 2 3 4 5 6 7 8 9 10
Nil

b Whether the assessee is required to furnish the : No

statement of tax deducted or tax collected, If yes
,please furnish the details:
Tax deduction and Type of Form Due date for Date of Whether the If not, please
collection furnishing furnishing, if statement of tax furnish list of
Account Number furnished deducted or details/transactio
(TAN) collected ns which are not
contains reported
information
about all
transactions
which are
required to be
reported
Nil

c Whether the assessee is liable to pay interest under : NIL

section 201(1A) or section 206C(7). If yes, please
furnish:

35 a In the case of a trading concern, give quantitative details of principal items of goods traded
Item Name Unit Opening Purchase Sale during Closing Shortage/Exc
stock during the the previous Stock ess, if any
previous year year
Nil

b In the case of manufacturing concern, give quantitative details of the principal items of raw materials, finished products
any by-products

(A) Raw materials

Item Name Unit Opening Purchase Consump Sales Closing Yield of % of yield Shortage/
stock during the tion during Stock finished Excess, if
previous during previous product any
year previous year
year
NA

(B) Finished products

Item Name Unit Opening Purchase quantity Sales during Closing Shortage/Ex
stock during the manufacture previous Stock cess, if any
previous d during the year
year previous
year
NA

(B) By products
Item Name Unit Opening Purchase quantity Sales during Closing Shortage/Ex
stock during the manufacture previous Stock cess, if any
previous d during the year
year previous
year
NA

36 In the case of Domestic Company, details of tax on distributed profits under section 115-O in the following forms:-
 Total amount of Amount of reduction Amount of reduction Total tax paid Amount Dates of
distributed profits as referred to in as referred to in thereon payment
section 115-O(1A)(i) section 115-O(1A)(ii)
Nil

A Whether the assessee has received any amount in : No

the nature of dividend as referred to in sub-clause (e)
of clause (22) of section 2, If yes, please furnish the
following details:-
Amount received Date of receipt
Nil

37 Whether any cost audit was carried out. ?" : NA

If yes, give the details, if any, of disqualification or :
disagreement on any matter/item/value/quantity as may be
reported/identified by the cost auditor.

38 Whether any audit was conducted under the Central Excise : NA

Act, 1944. ?
If yes, give the details, if any, of disqualification or :
disagreement on any matter/item/value/quantity as may be
reported/identified by the auditor.

39 Whether any audit was conducted under section 72A of the : NA

Finance Act,1994 in relation to valuation of taxable
services, finance act 1994 in relation to valuation of
taxable service as may be reported/identified by the
auditor. ?
If yes, give the details, if any, of disqualification or :
disagreement on any matter/item/value/quantity as may be
reported/identified by the auditor.

40 Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:

Particulars Previous year Preceding previous year

Total turnover of the assessee 2804658360.23 NIL
Gross profit/turnover NA NIL
Net profit/turnover 0.16% NIL
Stock-in-trade/turnover NIL NIL
material consumed/Finished goods produced NA NA

41 Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income
tax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings.
Financial year to Name of other tax Type (Demand Date of demand Amount Remarks
which law raised/Refund raised/refund
demand/refund received) received
relates to
Nil

42 Whether the assessee is required to furnish statement in : No

Form No.61 or Form No. 61A or Form No. 61B, If yes,
please furnish
Income-tax Type of Form Due date for Date of furnishing, Whether the Form If not, please
Department furnishing if furnished contains furnish list of the
Reporting Entity information about details/transaction
Identification all details/ s which are not
Number transactions reported
which are required
to be reported
Nil

43 Whether the assessee or its parent entity or alternate : NA

reporting entity is liable to furnish the report as referred to
in sub-section (2) of section 286:
if yes, please furnish the following details:
Whether report has been Name of parent entity Name of alternate reporting Date of furnishing of report
furnished by the assessee entity (if applicable)
or its parent entity or an
alternate reporting entity
Nil

44 Break-up of total expenditure of entities registered or not registered under the GST.
 (This Clause is applicable from 1st April,2019)
Total amount of Expenditure in respect of entities registered under GST Expenditure
Expenditure relating to entities
incurred during not registered
the year under GST
Relating to goods Relating to entities Relating to other Total payment to
or services falling under registered entities registered entities
exempt from GST composition
scheme
NA NA NA NA NA NA

For Bhandari Pincha & Surana

Chartered Accounts

(Mukesh Surana)
Partner
MN 077745
FRN:-010811S

Date : 25.10.2018

Place : BANGALORE