SCHOOL OF LAW

PONDICHERRY UNIVERSITY

PUDUCHERRY

SUBJECT: GENERAL PRINCIPLE OF CORPORATE LAW

TOPIC: PROMOTION OF COMPANIES

SUBMITTED TO

Dr.SHYAMTANU PAUL

ASSISSTANT PROFESSOR, SCHOOL OF LAW

SUBMITTED BY

SIVARAMAKRISHNAN.V

REG NO:23316414

DATE OF SUBMISSION 30-11-2023

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 CONTENTS

ABSTRACT……………………………………………………………………………….................................3

CHAPTER 1

1.1 INTRODUCTION……………………………………………………………………….. …………………4

1.2 RESEARCH OBJECTIVE………………………………………………………………. …………………5
1.3 RESEACH QUESTION…………………………………………………………………. ………………....5
1.4 HYPOTHESIS…………………………………………………………………………… …………………6
1.5 RESEARCH METHODOLOGY………………………………………………………… …………………6
1.6 SCOPE AND LIMITATION …………………………………………………………….. …………………6
1.7 LITERATURE REVIEW………………………………………………………………… …………………6

CHAPTER 2

2.1 UNDERSTANDING HOW COMPANIES ACT, 2013 GUIDES COMPANY FORMATION……7

2.2 DECODING THE IMPORTANCE OF MEMORANDUM AND ARTICLES OF ASSOCIATION IN

COMPANY PROMOTION……………………………………………………………………………8

CHAPTER3

3.1 THE CORE OBJECTIVE OF PROMOTION IN COMPANIES ACT, 2013……………………..10

3.2 PROMOTERS' ROLES: DUTIES AND RESPONSIBILITIES UNDER THE COMPANIES ACT,
2013……………………………………………………………………………………………………11
3.3 BUILDING INVESTOR CONFIDENCE: THE COMPANIES ACT, 2013, IN COMPANY
PROMOTION…………………………………………………………………………………………13

CHAPTER4

4.1CONCLUSION…………………………………………………………………………………….15

BIBLIOGRAPHY……………………………………………………………………………………..15

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 ABSTRACT

Under the Companies Act, 2013, the promotion of companies refers to the process of bringing a business
entity into existence. This involves conceiving a business idea, identifying potential stakeholders, and
undertaking the necessary steps for incorporation. Promotion activities include drafting the memorandum
and articles of association, obtaining approvals, and securing initial capital. The Act regulates these activities
to ensure transparency, legal compliance, and protection of investors. It outlines the duties and
responsibilities of promoters, emphasizing disclosure of relevant information to potential shareholders.
Additionally, the Act prohibits fraudulent promotion practices and sets the groundwork for corporate
governance. Overall, the Companies Act, 2013 establishes a framework for the lawful and ethical promotion
of companies, safeguarding the interests of both promoters and the public.

KEYWORDS: stakeholders, legal compliance, investor protection, corporate governance, promoters' duties,

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 CHAPTER 1

1.1 INTRODUCTION

The promotion of companies under the Companies Act, 2013 plays a pivotal role in shaping the foundation
of business entities in India. Promotion refers to the initial stage of bringing a company into existence,
involving a series of strategic and legal steps. This comprehensive process is regulated by the Companies
Act, 2013, which replaced the erstwhile Companies Act, 1956, and serves as the primary legislative
framework governing company formation, operation, and dissolution in India.

The Companies Act, 2013 introduces a modernized approach to corporate regulation, aligning with
contemporary business practices and global standards. Promotion, as a fundamental phase, encompasses
activities from conceptualizing a business idea to the actual incorporation of a company. The Act outlines
specific provisions and regulations that promoters must adhere to, ensuring transparency, accountability, and
the protection of the interests of various stakeholders.

One crucial aspect of the promotion process is the drafting of the Memorandum of Association (MOA) and
Articles of Association (AOA). These documents serve as the charter and internal rulebook of the company,
respectively, delineating its objectives, structure, and operational guidelines. The Act provides a framework
for the contents of the MOA and AOA, emphasizing clarity and adherence to legal norms.

Promoters, who play a central role in company promotion, are individuals or entities responsible for
conceiving and initiating the business. The Act defines the duties and obligations of promoters, emphasizing
ethical conduct and full disclosure of relevant information to potential shareholders. The regulations also
seek to prevent fraudulent practices during the promotion phase, safeguarding the interests of investors and
the integrity of the corporate sector.

Legal compliance is a cornerstone of the promotion process under the Companies Act, 2013. Various
approvals and clearances are required from regulatory authorities, depending on the nature and scale of the
business. The Act establishes a mechanism for obtaining these approvals, ensuring that the company
operates within the bounds of the law.

In the context of promotion, the Companies Act, 2013 addresses the critical issue of capital. It delineates the
processes for raising initial capital, defining the types of shares, and regulating the issuance of securities.
The Act ensures that the capital structure aligns with the company's objectives and provides mechanisms for
the protection of investors' rights.

Transparency and accountability are overarching themes in the Companies Act, 2013, and these principles
are particularly crucial during the promotion phase. The Act mandates the disclosure of essential information

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to potential shareholders, allowing them to make informed decisions. This disclosure includes details about
the business, financial position, and the promoters' background, providing a comprehensive view of the
company's prospects.

The promotion process is also subject to corporate governance norms outlined in the Companies Act, 2013.
These norms establish the framework for responsible and ethical conduct, addressing issues such as board
composition, audit committees, and corporate social responsibility. By embedding corporate governance
principles in the promotion phase, the Act aims to foster sustainable and responsible business practices from
the outset.

Fraudulent practices during promotion pose a significant threat to the integrity of the corporate sector. The
Companies Act, 2013 includes stringent provisions to prevent and penalize fraudulent activities. It
empowers regulatory authorities to investigate and take action against individuals involved in fraudulent
promotion, thereby instilling confidence in the business environment.

The Companies Act, 2013 represents a paradigm shift in India's corporate regulatory landscape, emphasizing
principles of good governance, accountability, and transparency. By addressing key aspects of promotion,
from the drafting of legal documents to preventing fraudulent activities, the Act lays the groundwork for a
robust and ethical corporate ecosystem. As businesses evolve in a dynamic economic landscape, the
Companies Act, 2013 stands as a guiding framework, ensuring that the promotion of companies aligns with
the highest standards of integrity and legality.

1.2 RESEARCH OBJECTIVE

 To examine how the Companies Act, 2013 governs the initial stages of bringing companies into
existence.
 To analyze the role and significance of the Memorandum of Association and Articles of Association
in the promotion process.
 To evaluate how the Companies Act, 2013 mandates and facilitates legal compliance throughout
company promotion.

1.3 RESEARCH QUESTION

 What is the primary purpose of promotion under the Companies Act, 2013?
 What are the key duties and responsibilities of promoters as outlined in the Companies Act, 2013?
 How does the Companies Act, 2013, contribute to fostering investor confidence in the promotion
process?

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1.4 HYPOTHESIS

The Companies Act, 2013 fosters transparent, legally compliant, and ethically driven company promotion.
The Act's provisions on promoter duties, disclosure, and regulatory oversight contribute to the creation of a
resilient and accountable corporate environment, enhancing investor confidence and fostering sustainable
business practices.

1.5 RESEARCH METHODOLOGY

Research will utilize a qualitative method, involving interviews and surveys, to explore how the Companies
Act, 2013 influences company promotion.

1.6 SCOPE AND LIMITATION

Scope: The study examines the legal and ethical dimensions of company promotion under the Companies
Act, 2013, with a focus on regulatory impact and compliance.

Limitation: Potential biases in qualitative data and the dynamic nature of the corporate landscape may limit
the generalizability of findings.

1.7 LITERATURE REVIEW

 Prof. S. S. Gulshan: Known for his contributions to corporate law literature, he has written
extensively on commercial laws.
 M. C. Kuchhal: An author and academic known for his works on corporate and business laws in
India.
 Dr. V. Balakrishnan: A legal scholar with expertise in corporate law, he has contributed to various
legal publications.
 Justice M. L. Singhal: A former judge, his writings often delve into corporate and commercial legal
issues.
 Prof. (Dr.) C. L. Chandwani: An academic and author specializing in business and corporate laws.
 Dr. Sanjay Jain: Known for his contributions to legal literature, particularly in the areas of corporate
governance and securities laws.
 Prof. Mahendra Pal Singh: An eminent legal scholar who has authored several books on corporate
and commercial laws.
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 CHAPTER 2

2.1 UNDERSTANDING HOW COMPANIES ACT, 2013 GUIDES COMPANY FORMATION

The Companies Act, 2013, serves as the cornerstone for regulating the inception of companies in India. This
examination delves into the intricate mechanisms outlined within the Act, specifically focusing on its
governance of the initial stages of bringing companies into existence.

Legal Framework for Incorporation:

The Companies Act, 2013, establishes a robust legal framework governing the incorporation process. It
delineates the step-by-step procedures, documentation requirements, and compliance measures that
prospective businesses must adhere to during their formative stages. This framework ensures that the process
is transparent, legally sound, and conducive to the interests of all stakeholders.

Role of Memorandum and Articles of Association:

Central to the Act's governance of company formation is the emphasis on the Memorandum of Association
(MOA) and Articles of Association (AOA). These documents serve as the foundational charters, articulating
the company's objectives, structure, and internal rules. The Act mandates the drafting of these documents
with precision to encapsulate the essence of the company's existence and operations.

Promoter Duties and Responsibilities:

The examination extends to understanding how the Companies Act, 2013, defines and imposes duties on
promoters—the architects of the business idea. The Act outlines the obligations of promoters, emphasizing
ethical conduct, full disclosure of information, and adherence to legal norms. This ensures that those steering
the company through its inception act responsibly and in the best interests of potential stakeholders.

Transparency and Disclosure Requirements:

One key facet of the Act's governance is its insistence on transparency during the incorporation phase.
Prospective companies are required to disclose vital information to potential shareholders, enabling them to
make informed decisions. This transparency mechanism is crucial for building trust among investors and
fostering a healthy business environment.

Regulatory Approvals and Compliance:

The Companies Act, 2013, sets the stage for obtaining necessary approvals and clearances from regulatory
authorities. This includes approvals related to business activities, use of name, and other statutory
requirements. The examination explores how these regulatory processes contribute to ensuring that
companies operate within the legal framework and meet all necessary compliance standards.
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Capital Structure and Securities Issuance:

An integral aspect of company formation is the delineation of the capital structure. The Act provides
guidelines on raising initial capital, issuance of shares, and types of securities. By regulating these aspects,
the Act aims to maintain financial discipline, protect investor rights, and establish a sound financ ial
foundation for the newly formed companies.

Corporate Governance Principles:

Beyond the mere legal formalities, the examination encompasses an understanding of how the Companies
Act, 2013, integrates corporate governance principles into the initial stages of company existence. This
includes provisions related to board composition, audit committees, and corporate social responsibility,
reinforcing responsible and ethical business practices from the outset.

Prevention of Fraudulent Practices:

A critical dimension of the examination involves assessing how the Companies Act, 2013, addresses and
prevents fraudulent practices during company promotion. The Act empowers regulatory authorities to
investigate and take stringent actions against individuals engaging in fraudulent activities, safeguarding the
integrity of the promotion phase.

Challenges and Evolving Landscape:

While the Companies Act, 2013, provides a comprehensive framework, the examination acknowledges
challenges and the dynamic nature of the corporate landscape. Changes in business models, market
dynamics, and technological advancements pose ongoing challenges that might necessitate future
amendments to the regulatory framework.

2.2 DECODING THE IMPORTANCE OF MEMORANDUM AND ARTICLES OF ASSOCIATION

IN COMPANY PROMOTION

The analysis of the Memorandum of Association (MOA) and Articles of Association (AOA) in the
promotion process unveils their pivotal role in shaping the foundation and structure of companies under the
Companies Act, 2013.

Memorandum of Association (MOA):

The MOA serves as the constitutional document that outlines a company's fundamental objectives, powers,
and scope of operations. During the promotion process, it plays a crucial role in defining the raison d'être of
the company. This includes specifying the business it intends to undertake, the territories within which it will

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operate, and the type of capital it is authorized to raise. The MOA, therefore, serves as the guiding light,
providing a clear path for promoters and potential investors alike.

Articles of Association (AOA):

Complementing the MOA, the AOA sets out the internal rules and regulations governing the company's day-
to-day operations. It delves into matters such as the appointment of directors, conduct of meetings,
distribution of dividends, and other procedural aspects. In the promotion process, the AOA acts as the
company's rulebook, offering a blueprint for its internal governance structure. This internal constitution
ensures that the company functions smoothly and within the parameters established by law.

Interplay in the Promotion Process:

Analyzing their interplay in the promotion process, the MOA and AOA collectively establish the DNA of the
company. Promoters, during the inception phase, work collaboratively to draft these documents, ensuring
alignment with their vision and the regulatory framework. The MOA sets the outer limits, defining the
overarching objectives, while the AOA fine-tunes the operational nuances, creating a comprehensive
framework for the company's existence.

Legal Compliance and Regulatory Adherence:

The MOA and AOA serve as critical instruments in ensuring legal compliance and adherence to regulatory
requirements. The Companies Act, 2013, mandates specific clauses in the MOA and AOA to safeguard the
interests of stakeholders. Analyzing their role in this context reveals their significance in providing a legally
sound foundation for the company, fostering transparency and regulatory compliance from the outset.

Investor Confidence and Protection:

For potential investors, a thorough analysis of the MOA and AOA offers insights into the company's
objectives, governance structure, and operational mechanisms. Clarity and coherence in these documents
enhance investor confidence, signaling a well-thought-out business model. The MOA and AOA act as
protective shields for investors, defining their rights and ensuring a predictable framework for their
engagement with the company.

Flexibility and Adaptability:

While the MOA and AOA lay down the fundamental framework, their analysis also reveals their
adaptability. Provisions are made within the Companies Act, 2013, allowing companies to alter these
documents through special resolutions. This flexibility enables companies to adapt to changing business
environments, accommodating growth, diversification, or other strategic shifts in their journey beyond the
promotion phase.

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Challenges in Drafting:

Despite their significance, the analysis recognizes challenges in drafting the MOA and AOA. Achieving a
balance between specificity and flexibility poses a challenge, as overly rigid provisions may hinder
adaptability, while excessively broad terms may lead to ambiguity. Striking this balance requires a nuanced
understanding of the business landscape and foresight into potential future scenarios.

CHAPTER3

3.1 THE CORE OBJECTIVE OF PROMOTION IN COMPANIES ACT, 2013

Promotion under the Companies Act, 2013, serves as the foundational phase in the life cycle of a company,
embodying its inception and paving the way for lawful existence. This examination explores the primary
purpose of promotion within the regulatory framework set by the Companies Act, 2013.

Facilitating Legitimate Inception:

At its core, the primary purpose of promotion is to facilitate the legitimate inception of a company. This
involves the conceptualization of a business idea and the initiation of the formal process leading to the
establishment of a legal entity. The Companies Act, 2013, provides the regulatory framework guiding this
process, ensuring that companies are brought into existence in a manner consistent with legal norms.

Obtaining Legal Recognition:

Promotion is the phase where individuals or entities, known as promoters, undertake the necessary steps to
obtain legal recognition for a business venture. This includes the submission of requisite documents,
adherence to procedural formalities, and obtaining approvals from regulatory authorities. The ultimate goal
is to secure the legal status of a company under the provisions of the Companies Act, 2013.

Drafting Essential Documents:

One of the primary purposes of promotion is the meticulous drafting of legal documents that define the
company's structure and purpose. This includes the preparation of the Memorandum of Association (MOA)
and Articles of Association (AOA), which serve as the foundational documents governing the company's
objectives, powers, and internal regulations. These documents, required by the Companies Act, 2013,
delineate the company's identity and operational parameters.

Securing Initial Capital:

Promotion is intricately linked to the process of securing the initial capital required for the company's
operations. Promoters navigate the regulatory landscape to issue shares, define the capital structure, and

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attract investments. This capital is essential for the company to commence its business activities and meet
operational requirements.

Ensuring Transparency and Accountability:

The Companies Act, 2013, places a significant emphasis on transparency and accountability during the
promotion phase. The primary purpose is to ensure that information disclosed by promoters is accurate and
comprehensive. This transparency is vital for potential investors and stakeholders, enabling them to make
informed decisions about participating in the newly formed company.

Laying the Foundation for Corporate Governance:

Promotion sets the stage for the introduction of corporate governance principles within the company. While
the Companies Act, 2013, provides a regulatory framework, the promotion phase is crucial for establishing
the groundwork for ethical and responsible business practices. This includes defining the roles and
responsibilities of key stakeholders and establishing governance structures that align with legal
requirements.

Preventing Fraudulent Practices:

A critical purpose of promotion under the Companies Act, 2013, is to prevent fraudulent practices. The Act
contains provisions to safeguard against fraudulent activities during the promotion phase, aiming to protect
the interests of investors and maintain the integrity of the corporate sector.

Navigating Regulatory Approvals:

Promotion involves navigating the regulatory landscape to obtain necessary approvals and clearances. This
process ensures that the company's activities align with legal requirements and regulatory standards.
Compliance with these approvals is essential for lawful operations and mitigating potential legal risks.

Fostering Investor Confidence:

Another primary purpose of promotion is to foster investor confidence. The transparent and lawful
promotion process, coupled with clear documentation and adherence to regulatory requirements, instills trust
among potential investors. This confidence is instrumental in attracting investments and establishing the
financial foundation of the company.

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3.2 PROMOTERS' ROLES: DUTIES AND RESPONSIBILITIES UNDER THE COMPANIES ACT,
2013

The Companies Act, 2013, defines the roles and responsibilities of promoters, crucial individuals or entities
driving the inception of a company. This examination explores the key duties outlined in the Act,
emphasizing the ethical and legal obligations imposed on promoters during the promotion phase.

Duty of Full Disclosure:

A paramount duty of promoters, as stipulated by the Companies Act, 2013, is the obligation of full
disclosure. Promoters are mandated to provide comprehensive and accurate information about the company,
its operations, and the risks involved. This duty ensures that potential investors and stakeholders have access
to all relevant information, fostering transparency in the promotion process.

Duty to Act in Good Faith:

Promoters are entrusted with the duty to act in good faith during the promotion of a company. This includes
conducting business with honesty, integrity, and fairness. The Act emphasizes ethical conduct, reinforcing
the principle that promoters should prioritize the best interests of the company and its stakeholders over
personal gain.

Promoting the Company's Success:

The Companies Act, 2013, underscores the duty of promoters to promote the success of the company they
are initiating. This involves making decisions that contribute to the long-term growth, sustainability, and
prosperity of the company. Promoters are expected to exercise their powers with a view to benefiting the
company as a whole.

Avoidance of Conflict of Interest:

Promoters are required to avoid situations that may lead to a conflict of interest with the company. This duty
prevents promoters from exploiting their position for personal gain at the expense of the company. The
Companies Act, 2013, places a premium on ensuring that promoters act in the best interests of the company
and its stakeholders.

Duty to Exercise Due Diligence:

The Act imposes a duty on promoters to exercise due diligence during the promotion process. This
encompasses a careful and thorough approach to all aspects of company formation, including compliance
with legal requirements, drafting of documents, and obtaining necessary approvals. Diligence is crucial to
prevent legal pitfalls and ensure the lawful inception of the company.

Compliance with Legal Requirements:

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Promoters bear the responsibility of ensuring compliance with all legal requirements governing the
promotion of a company. This includes adherence to the provisions of the Companies Act, 2013, and other
relevant regulations. Failure to comply may result in legal consequences, emphasizing the need for
promoters to navigate the regulatory landscape effectively.

Financial Responsibility:

Promoters are financially responsible for the initial expenses incurred during the promotion phase. This
includes costs related to legal documentation, obtaining approvals, and other associated expenditures. The
Act places the onus on promoters to ensure that the financial aspects of promotion are managed prudently
and within the bounds of legality.

Protection of Minority Shareholders:

The Companies Act, 2013, acknowledges the duty of promoters to protect the interests of minority
shareholders. Promoters are expected to avoid actions that may disproportionately benefit the majority
shareholders at the expense of the minority. This duty ensures equitable treatment and safeguards the rights
of all shareholders.

Prevention of Fraudulent Practices:

A critical duty of promoters is to prevent fraudulent practices during the promotion phase. The Act contains
provisions to deter and penalize fraudulent activities. Promoters are expected to act with integrity,
preventing any misrepresentation or misleading practices that could compromise the trust of investors and
regulatory authorities.

3.3 BUILDING INVESTOR CONFIDENCE: THE COMPANIES ACT, 2013, IN COMPANY

PROMOTION

Fostering investor confidence is a crucial aspect of the promotion process under the Companies Act, 2013.
This examination explores the mechanisms within the Act that contribute to building trust and confidence
among potential investors during the critical phase of company promotion.

Transparency Requirements:

One key contribution of the Companies Act, 2013, to investor confidence is the emphasis on transparency.
The Act mandates promoters to provide transparent and comprehensive information about the company's
objectives, financial health, and potential risks. This transparency ensures that investors have a clear
understanding of the business they are considering, allowing for informed decision-making.

Legal Compliance Framework:

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The Companies Act, 2013, establishes a robust legal compliance framework that promotes investor
confidence. By outlining the legal requirements for company promotion, the Act ensures that promoters
adhere to standardized procedures and meet regulatory standards. This compliance framework serves as a
reassurance to investors, signaling that the company is operating within the bounds of the law.

Protection of Minority Shareholders:

Investor confidence is further bolstered by provisions in the Companies Act, 2013, that focus on the
protection of minority shareholders. The Act ensures that the rights of minority shareholders are
safeguarded, preventing any discriminatory practices that may disadvantage them. This protection creates an
equitable environment, enhancing the attractiveness of the company to potential investors.

Clear Governance Structures:

The Companies Act, 2013, contributes to investor confidence by outlining clear governance structures. The
Act mandates the establishment of boards, audit committees, and other governance bodies, ensuring that
there are mechanisms in place for oversight and accountability. These structures signal to investors that the
company is committed to sound corporate governance practices, mitigating concerns about mismanagement.

Shareholders' Rights and Protections:

Investor confidence is reinforced by the Companies Act, 2013, through its provisions related to shareholders'
rights. The Act delineates the rights of shareholders, including voting rights, dividend entitlements, and
mechanisms for raising concerns. These protections assure investors that their interests are legally
recognized and that they have a voice in the company's decision-making processes.

Mechanisms to Prevent Fraud:

The Companies Act, 2013, includes mechanisms to prevent fraudulent practices during the promotion phase.
Stringent provisions empower regulatory authorities to investigate and take action against fraudulent
activities. This proactive approach to fraud prevention instills confidence in investors, assuring them that the
company is committed to ethical conduct.

Disclosures in Memorandum and Articles of Association:

The Act requires comprehensive disclosures in the Memorandum of Association (MOA) and Articles of
Association (AOA), foundational documents that shape the company's identity and operations. Clear
delineation of the company's objectives and internal regulations in these documents provides investors with
a transparent view of the company's structure, fostering confidence in its governance.

Flexibility for Amendments:

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Investor confidence is also supported by the flexibility allowed by the Companies Act, 2013. The Act
permits companies to amend their MOA and AOA through special resolutions. This flexibility
accommodates changes in business strategies or market dynamics, signaling to investors that the company
can adapt to evolving circumstances.

Regulatory Oversight:

The Companies Act, 2013, establishes regulatory oversight through bodies such as the Ministry of Corporate
Affairs and the Registrar of Companies. These entities ensure that companies adhere to legal requirements
and provide a regulatory safety net for investors. The existence of regulatory oversight instills confidence by
signaling that the company operates within a regulated and monitored environment.

CHAPTER 4

4.1 CONCLUSION

In conclusion, the Companies Act, 2013, provides a robust framework for the promotion of companies in
India, emphasizing transparency, accountability, and ethical conduct. The Act mandates that promoters
adhere to stringent disclosure requirements, ensuring that potential investors and stakeholders receive
accurate and comprehensive information about the company being promoted. This commitment to
transparency fosters trust in the corporate sector and protects the interests of those engaging with the
company.

Moreover, the Act's stipulation of fiduciary duties on promoters reinforces the principles of good
governance, requiring them to act with utmost good faith and prioritize the company's well-being. The
prohibition against secret profits and the need to avoid conflicts of interest underscore the Act's commitment
to maintaining the integrity of the promotion process.

The introduction of the promoter's contribution further aligns the interests of promoters with the success of
the company, promoting a sense of shared responsibility. This not only enhances corporate governance but
also contributes to the sustainability and long-term growth of businesses.

In essence, the Companies Act, 2013, establishes a legal framework that not only facilitates the promotion of
companies but also instills a culture of integrity, accountability, and responsible entrepreneurship in the
Indian corporate landscape.

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BIBLIOGRAPHY

 https://www.taxmann.com/
 https://www.vedantu.com/
 https://rajdhanicollege.ac.in/
 https://www.legalserviceindia.com/
 https://cleartax.in/

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