2. A B C OF INDIAN TAXATION SYSTEM For INDIVIDUALS Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

3. "It was only for the good of his subjects that he collected taxes from them, just as the Sun draws moisture from the Earth to give it back a thousand fold" -Kalidas in Raghuvansh eulogizing KING DALIP. in Raghuvansh eulogizing KING DALIP. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

4. Ancient India-Taxation System In India, the system of direct taxation as it is known today has been in force in one form or another even from ancient times. In India, the system of direct taxation as it is known today has been in force in one form or another even from ancient times. However, it is Kautilya’s Arthashastra, which deals with the system of taxation in elaborate and planned manner. However, it is Kautilya’s Arthashastra, which deals with the system of taxation in elaborate and planned manner. Collection of Income-tax was well organised and it constituted a major part of the revenue of the State. Collection of Income-tax was well organised and it constituted a major part of the revenue of the State. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

5. According to Kautilya "From the treasury, comes the power of the Government. And the Additional Earth is acquired by means of the Treasury and Army" "From the treasury, comes the power of the Government. And the Additional Earth is acquired by means of the Treasury and Army" Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

6. INDIAN CONSTITUTION AND TAXATION (Art. 265) TAXATION SYSTEM UNION LISTSTATE LIST CONCURRENT LIST CENTRAL GOVT. STATE GOVT. BOTH GOVERNMENTS CAN MAKE LAWS FOR MATTERS IN THIS LIST Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana RESIDUARY LIST

7. Central Government -Taxation System The present day mechanism of Taxation in the CG is governed primarily through Ministry of Finance The present day mechanism of Taxation in the CG is governed primarily through Ministry of Finance A complete hierarchy has been built up under this Ministry for the smooth functioning of the System keeping in view the size of Population of the Country. A complete hierarchy has been built up under this Ministry for the smooth functioning of the System keeping in view the size of Population of the Country. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

8. Central Government and Taxation System TAXATION SYSTEM DIRECT TAXES INDIRECT TAXES Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

9. Hierarchy under MoF MINISTRY OF FINANCE CBDTCBEC DEPARTMENT OF REVENUE CUSTOMS CENTRAL EXCISE SERVICE TAX INCOME TAX WEALTH TAX Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

10. TAXES UNDER UNION LIST Taxes on Income other than Agri. Income. Taxes on Income other than Agri. Income. Corporation Tax Corporation Tax Wealth Tax Wealth Tax Gift Tax Gift Tax Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

11. Customs duties on import & export Customs duties on import & export Excise except on alcoholic liquor Excise except on alcoholic liquor Stamp duty in respect of Share Transfer Stamp duty in respect of Share Transfer Terminal Taxes on goods or passengers Terminal Taxes on goods or passengers Central Sales Tax. Central Sales Tax. Service Tax Service Tax TAXES UNDER UNION LIST Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

12. DIRECT TAXES For a layman, Direct Taxes are synonymous with Income Tax. For a layman, Direct Taxes are synonymous with Income Tax. But along with Income-Tax, the purview of Direct Taxes also includes Wealth-Tax (earlier Gift tax was also levied). But along with Income-Tax, the purview of Direct Taxes also includes Wealth-Tax (earlier Gift tax was also levied). In India these taxes are handled by CBDT with its numerous Field Offices and Directorate Generals. In India these taxes are handled by CBDT with its numerous Field Offices and Directorate Generals. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

13. Incidence of tax Depend upon residential status Residential status can be Resident Individual Non-Resident Non-Resident Ordinary Resident Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

14. INCOME TAX Individuals can be categorized as follows: Individuals can be categorized as follows: Salaried Individuals Salaried Individuals Non- salaried Individuals Non- salaried Individuals For Salaried Individuals, Income usually include: For Salaried Individuals, Income usually include: Salary and other emoluments and payments in relation thereof including Pensions, Salary and other emoluments and payments in relation thereof including Pensions, Rent recd. From letting out house Property, Rent recd. From letting out house Property, Capital Gains from sale of assets, shares Capital Gains from sale of assets, shares Dividend received from shares purchased, etc. Dividend received from shares purchased, etc. For Non salaried Individuals, As an Individual, we are usually concerned with: For Non salaried Individuals, As an Individual, we are usually concerned with: Professional Income Professional Income Income of Petty Shopkeepers. Income of Petty Shopkeepers. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

15. Securities Transaction Tax On transactions in equity shares, derivatives and units of equity-oriented funds On transactions in equity shares, derivatives and units of equity-oriented funds Rate of tax are: Rate of tax are: Delivery base transactions – 0.075% Delivery base transactions – 0.075% Non-delivery base transactions – 0.015% Non-delivery base transactions – 0.015% Sale of units to seller mutual fund – 0.15% Sale of units to seller mutual fund – 0.15% Derivatives (futures and options ) – 0.01% Derivatives (futures and options ) – 0.01% Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

16. CAPITAL GAINS Capital Gain is a Profit/ Gain on transfer of capital assets. Capital Gain is a Profit/ Gain on transfer of capital assets. Both STCG and LTCG can be exempted (Applicable sections- 54 to 54 GA) Both STCG and LTCG can be exempted (Applicable sections- 54 to 54 GA) Indexation of Costs is something we tend to ignore while calculating profits. Indexation of Costs is something we tend to ignore while calculating profits. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

17. CAPITAL GAINS A short term capital loss and a long term capital loss can be set off only against STCG & LTCG and LTCG respectively. A short term capital loss and a long term capital loss can be set off only against STCG & LTCG and LTCG respectively. Both losses can be carried forward upto 8 assessment years only when return of loss is filed. Both losses can be carried forward upto 8 assessment years only when return of loss is filed. These losses should be accounted judiciously so as to save the amount of tax which may be levied at a later date. These losses should be accounted judiciously so as to save the amount of tax which may be levied at a later date. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

18. Some finer points for salaried individuals It should be ensured that, under the terms of employment, DA and DP form part of Basic Salary.- Tax Incidence on HRA, gratuity etc. will be minimum. It should be ensured that, under the terms of employment, DA and DP form part of Basic Salary.- Tax Incidence on HRA, gratuity etc. will be minimum. Commutation of pension is another option. Commutation of pension is another option. Incidence of Tax on retirement benefits is lower if paid in the beginning of the year. Incidence of Tax on retirement benefits is lower if paid in the beginning of the year. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

19. Some finer points for salaried individuals LTC should be availed to the max. possible extent. LTC should be availed to the max. possible extent. It is advantageous if an employee goes in for perquisites rather than taxable allowances. E.g. Rent Free Accommodation. It is advantageous if an employee goes in for perquisites rather than taxable allowances. E.g. Rent Free Accommodation. If someone is neither getting HRA nor rent-free furnished or unfurnished accommodation then one claim deduction under section 80GG for rent paid. If someone is neither getting HRA nor rent-free furnished or unfurnished accommodation then one claim deduction under section 80GG for rent paid. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

20. Some other finer points for salaried individuals Employees should avoid advance salary Employees should avoid advance salary If an individual is employed and his spouse owns a house, he can avail HRA and pay rental to spouse If an individual is employed and his spouse owns a house, he can avail HRA and pay rental to spouse Instead of getting a consolidated salary, it must be split. Instead of getting a consolidated salary, it must be split. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

21. TAX PLANNING TIPS Make maximum of your family members, assessee, preferably women and senior citizens. Make maximum of your family members, assessee, preferably women and senior citizens. Invest in Shares of Cos. & Mutual Funds - Income thereon is fully exempt. Invest in Shares of Cos. & Mutual Funds - Income thereon is fully exempt. Invest in long-term saving schemes specified u/s 80C and 80CCC. Invest in long-term saving schemes specified u/s 80C and 80CCC. Investment in notified Govt. Schemes such as PPF, Tax Free Bonds of Public sector companies like NTPC, NPC, IRFC, etc. Investment in notified Govt. Schemes such as PPF, Tax Free Bonds of Public sector companies like NTPC, NPC, IRFC, etc. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

22. NON SALARIED INDIVIDUALS Preparation of books of accounts when total gross receipt exceeds Rs. 150000 (specified professions) or Rs. 10 lacs (other professions and business) or Income of Rs. 120000/- Preparation of books of accounts when total gross receipt exceeds Rs. 150000 (specified professions) or Rs. 10 lacs (other professions and business) or Income of Rs. 120000/- Audit of Accounts is not required for persons if their gross receipts do not exceed Rs. 40 lacs (in case of business) or Rs. 10 lacs (in case of professionals). Audit of Accounts is not required for persons if their gross receipts do not exceed Rs. 40 lacs (in case of business) or Rs. 10 lacs (in case of professionals). Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

23. WEALTH TAX Individuals having Net wealth exceeding Rs. 15 Lakh as on valuation date, is liable to the provisions of Wealth Tax. Individuals having Net wealth exceeding Rs. 15 Lakh as on valuation date, is liable to the provisions of Wealth Tax. Net wealth is aggregate of the value of all the assets “belonging to” the assessee on the Valuation date, as reduced by the aggregate value of the debts/ liabilities owed on the valuation date, or Net wealth is aggregate of the value of all the assets “belonging to” the assessee on the Valuation date, as reduced by the aggregate value of the debts/ liabilities owed on the valuation date, or Net wealth=Assets-Liabilities. Net wealth=Assets-Liabilities. Due date of Filing return 31 st July. Due date of Filing return 31 st July. The Rate of tax levied under this Act is 1% of the Net Wealth exceeding Rs. 15 lacs. The Rate of tax levied under this Act is 1% of the Net Wealth exceeding Rs. 15 lacs. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

24. STATEMENT OF ASSETS Assets Assets Guest House. Guest House. Residential House. Residential House. Motor Cars. Motor Cars. Jewellery, bullion & furniture, utensils. Jewellery, bullion & furniture, utensils. Yachts, boats. Yachts, boats. Urban land. Urban land. Cash in hand> Rs. 50000. Cash in hand> Rs. 50000. Assets do not include: Assets do not include: House for residential purposes. Jewellery, bullion used as stock-in-trade. Urban land on which construction is not permissible. Urban land held as stock-in-trade. Yachts, boats & aircrafts used in commercial purposes. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

25. Some tax planning measures Invest in taxable assets out of borrowed funds Invest in taxable assets out of borrowed funds The exemptions u/s 5 should be availed of The exemptions u/s 5 should be availed of Should not maintain cash in excess of Rs. 50,000 Should not maintain cash in excess of Rs. 50,000 Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

26. SERVICE TAX Service Tax derives its powers from Chapter V of Finance Act, 1994 but doesn’t extend to J&K Service Tax derives its powers from Chapter V of Finance Act, 1994 but doesn’t extend to J&K Service Tax is levied on specified taxable services Service Tax is levied on specified taxable services We are the real bearers of the burden of this tax We are the real bearers of the burden of this tax Service Tax is charged - @ 12% with Edu. Cess @ 3%. Service Tax is charged - @ 12% with Edu. Cess @ 3%. Around 110 services are at present covered under the purview of Service Tax Act. Around 110 services are at present covered under the purview of Service Tax Act. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

27. OVERVIEW OF SERVICES COVERED Stock Broker Stock Broker Insurance Agent Insurance Agent Advertisement Agency Advertisement Agency Courier agency Courier agency CHA, CFA CHA, CFA Air Travel Agent Air Travel Agent Mandap Keeper Mandap Keeper Tour Operator Tour Operator Rent-a-cab Service Rent-a-cab Service Architect, Interior Decorator Architect, Interior Decorator Real estate Agent Real estate Agent Aircraft Operator Aircraft Operator Goods Transport Agency Goods Transport Agency Intellectual Property Service Intellectual Property Service Health Clubs Health Clubs Event Management Event Management Management Consultant Management Consultant Practising Chartered Accountant Practising Chartered Accountant Practising Company Secretary Practising Company Secretary Practising Cost Accountant Practising Cost Accountant Credit Rating Agency Credit Rating Agency Underwriting Agency Underwriting Agency Mkt. Research Agency Mkt. Research Agency Photography Studio Photography Studio Broadcasting Agency Broadcasting Agency Beauty Parlour Beauty Parlour Cargo Handling Agency Cargo Handling Agency Commercial Training/ Coaching Commercial Training/ Coaching Transporters Transporters Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

28. SCOPE OF SERVICE TAX Service Tax has proved to be a great source of revenue to the Government of the country. Service Tax has proved to be a great source of revenue to the Government of the country. This Tax is covered under the purview of CBEC (Central Board of Excise & Customs). This Tax is covered under the purview of CBEC (Central Board of Excise & Customs). Each person who is a service provider is to get registered for which various Forms have been designed and in certain cases service receiver. Each person who is a service provider is to get registered for which various Forms have been designed and in certain cases service receiver. Thus, it can be concluded that though being indirect tax, yet the payment is to be made by individuals. Thus, it can be concluded that though being indirect tax, yet the payment is to be made by individuals. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

29. TDS- TAX DEDUCTED AT SOURCE Provisions are contained in sections 192 to 196D of the Income Tax Act, 1961 Provisions are contained in sections 192 to 196D of the Income Tax Act, 1961 Payee-assessee is entitled to get credit for tax deducted at source. Payee-assessee is entitled to get credit for tax deducted at source. He can claim credit in the Assessment Year for which such income is assessable on production of TDS certificate issued to him by the payer. He can claim credit in the Assessment Year for which such income is assessable on production of TDS certificate issued to him by the payer. Assessee is entitled for refund of the excess if the net tax payable is less than TDS and/ or Advance Tax. Assessee is entitled for refund of the excess if the net tax payable is less than TDS and/ or Advance Tax. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

30. CENTRAL EXCISE & CUSTOMS Both are indirect taxes which fall under the purview of the Central Government. Both are indirect taxes which fall under the purview of the Central Government. Where Central Excise is levied on items produced in India, Customs Duty is one which is levied on the goods imported or exported from India. Where Central Excise is levied on items produced in India, Customs Duty is one which is levied on the goods imported or exported from India. Now, in context of individuals, knowingly or unknowingly we pay Excise along with the price of goods bought. Now, in context of individuals, knowingly or unknowingly we pay Excise along with the price of goods bought. Many a times do we use Imported goods, the value of goods already includes the customs duty paid for it earlier by the importer. Many a times do we use Imported goods, the value of goods already includes the customs duty paid for it earlier by the importer. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

31. STAMP DUTY Parliament can make law in respect of Stamp Duty. It can prescribe rates of stamp duty. Parliament can make law in respect of Stamp Duty. It can prescribe rates of stamp duty. The stamp duty rates prescribed by Parliament in respect of bill of exchange, cheques, transfer of shares etc. will prevail all over India. The stamp duty rates prescribed by Parliament in respect of bill of exchange, cheques, transfer of shares etc. will prevail all over India. However, other stamp duty rates prescribed by Parliament in Indian Stamp Act, 1899 (e.g. stamp duty on agreements, affidavit, articles of association of a company, partnership deed, lease deed, mortgage, power of attorney, security bond etc.) are valid only for Union territories. However, other stamp duty rates prescribed by Parliament in Indian Stamp Act, 1899 (e.g. stamp duty on agreements, affidavit, articles of association of a company, partnership deed, lease deed, mortgage, power of attorney, security bond etc.) are valid only for Union territories. In case of States, the rates prescribed by individual States will prevail in those States. In case of States, the rates prescribed by individual States will prevail in those States. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

32. SALES TAX A sales tax is a consumption tax charged at the point of purchase for certain goods and services. A sales tax is a consumption tax charged at the point of purchase for certain goods and services. The tax is usually set as a percentage by the government charging the tax. There is usually a list of exemptions. The tax is usually set as a percentage by the government charging the tax. There is usually a list of exemptions. The tax can be included in the price (tax-inclusive) or added at the point of sale (tax-exclusive). The tax can be included in the price (tax-inclusive) or added at the point of sale (tax-exclusive). Most sales taxes are collected by the seller, who pays the tax over to the government which charges the tax. Most sales taxes are collected by the seller, who pays the tax over to the government which charges the tax. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

33. BURDEN OF SALES TAX The economic burden of the tax usually falls on the purchaser, but in some circumstances may fall on the seller. The economic burden of the tax usually falls on the purchaser, but in some circumstances may fall on the seller. Sales taxes are commonly charged on sales of goods, but many sales taxes are also charged on sales of services. Sales taxes are commonly charged on sales of goods, but many sales taxes are also charged on sales of services. Ideally, a sales tax - is fair, has a high compliance rate, is difficult to avoid. Ideally, a sales tax - is fair, has a high compliance rate, is difficult to avoid. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

34. TAXES UNDER THE STATE LIST Taxes on Agricultural Income – Not imposed till date Taxes on Agricultural Income – Not imposed till date Taxes on Land and Buildings Taxes on Land and Buildings Toll Tax – State and NHAI Toll Tax – State and NHAI Tax on Profession and Employment-Nobody pays Tax on Profession and Employment-Nobody pays Tax on Luxuries – Entertainment-Everybody pays. Tax on Luxuries – Entertainment-Everybody pays. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

35. Other Taxes under the purview of State Government State Sales Tax State Sales Tax Excise duty on alcoholic liquor for human consumption Excise duty on alcoholic liquor for human consumption Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

36. STAMP DUTY State Government has powers to fix stamp duties on all documents except bill of exchange, cheques etc. State Government has powers to fix stamp duties on all documents except bill of exchange, cheques etc. Rates prescribed by State Government will prevail in that State. State Government can make law for other aspects of stamp duty also (i.e. matters other than quantum of duty). Rates prescribed by State Government will prevail in that State. State Government can make law for other aspects of stamp duty also (i.e. matters other than quantum of duty). However, if there is conflict between State law and Union law, the Union law prevails. However, if there is conflict between State law and Union law, the Union law prevails. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

37. STAMP DUTY In case of sale, mortgage or settlement, if there are several instruments for one transaction, stamp duty is payable only on one instrument. In case of sale, mortgage or settlement, if there are several instruments for one transaction, stamp duty is payable only on one instrument. However, it may happen that one instrument covering only one matter can come under more than one description given in Schedule to Stamp Act. In such case, highest rate specified among the different heads will prevail. However, it may happen that one instrument covering only one matter can come under more than one description given in Schedule to Stamp Act. In such case, highest rate specified among the different heads will prevail. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

38. VAT- MODERN SALES TAX VAT is a system, in which tax is charged on all sales, thus avoiding the need for a system of resale certificates. VAT is a system, in which tax is charged on all sales, thus avoiding the need for a system of resale certificates. Tax cascading is avoided by permitting the seller to remit to the government only the difference between the tax charged to the purchaser and the tax paid by the seller to its suppliers (the "value added"). Tax cascading is avoided by permitting the seller to remit to the government only the difference between the tax charged to the purchaser and the tax paid by the seller to its suppliers (the "value added"). Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

39. VAT- MODERN SALES TAX Apart from all these benefits, the main advantage of VAT is that the overall burden of Tax is low. Apart from all these benefits, the main advantage of VAT is that the overall burden of Tax is low. VAT affects the Individuals indirectly. The product which we purchase, and the price which we pay for it already includes the tax paid by the seller, in it. VAT affects the Individuals indirectly. The product which we purchase, and the price which we pay for it already includes the tax paid by the seller, in it. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

40. HOUSE TAX House tax is a tax that an owner of property (usually real estate) is liable to pay. House tax is a tax that an owner of property (usually real estate) is liable to pay. The amount of tax is estimated on the value of the property being taxed (advalorem tax). The amount of tax is estimated on the value of the property being taxed (advalorem tax). House Tax - is levied on residents by local municipal authorities to upkeep the basic civic services in the city. House Tax - is levied on residents by local municipal authorities to upkeep the basic civic services in the city. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

41. INDIAN HOUSE TAX In India, the actual owners of property are liable to pay municipal taxes which is in contrast to that in the United Kingdom, where the tenant is liable to do so. In India, the actual owners of property are liable to pay municipal taxes which is in contrast to that in the United Kingdom, where the tenant is liable to do so. Generally, the property tax is levied on the basis of reasonable rent at which the tax payer can claim his ownership rights over the property. Generally, the property tax is levied on the basis of reasonable rent at which the tax payer can claim his ownership rights over the property. Property tax in India is paid on a year to year basis. Property tax in India is paid on a year to year basis. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

42. ROAD TAX Road tax, as the name suggests, is a tax paid by the persons using the Roads by way of their vehicles. Road tax, as the name suggests, is a tax paid by the persons using the Roads by way of their vehicles. So, practically, each one of us is liable to pay this tax. So, practically, each one of us is liable to pay this tax. But do we really pay it every month, every quarter or every year But do we really pay it every month, every quarter or every year Well, your answer would definitely be ‘NO’. Well, your answer would definitely be ‘NO’. Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

43. The Government is charging Road Tax At the time of Registration of Vehicle “one time tax”. The Government is charging Road Tax At the time of Registration of Vehicle “one time tax”. Road Tax is also charged in “Petrol Value” Road Tax is also charged in “Petrol Value” Road tax is also charged on highways in the shape of “Toll tax”. Road tax is also charged on highways in the shape of “Toll tax”. ROAD TAX Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

44. Impact of indirect taxes Directly affects the consumers Directly affects the consumers Higher the taxes higher the burden Higher the taxes higher the burden No distinction between rich and poor No distinction between rich and poor Ajay Garg & Associates, House No. 970 Sector- 21D, Faridabad, Haryana

45. A J A Y G A R G & A S S O C I A T E S Company Secretaries  9 7 0, S E CT O R 2 1D, F A R I D A B A D CONTACT NO. 9811386723 E-mail address: ajagrg24@airtelmil.in gargajay24@yahoo.co.in