Strike-off Companies Income-tax Deemed Gifts Share Issue & - - PowerPoint PPT Presentation

strike off companies income tax
SMART_READER_LITE
LIVE PREVIEW

Strike-off Companies Income-tax Deemed Gifts Share Issue & - - PowerPoint PPT Presentation

Company Law Shell Companies Directors Disqualification CODS 2018 Strike-off Companies Income-tax Deemed Gifts Share Issue & Transfer Strike Off Companies


slide-1
SLIDE 1
  • !

! ! ! "" "" "" "" #$ #$ #$ #$

  • %&#'()

%&#'() %&#'() %&#'()

  • !

! ! ! "" "" "" "" #$ #$ #$ #$

  • %&#'()

%&#'() %&#'() %&#'()

Deemed Gifts Share Issue & Transfer Strike Off Companies Company Law Shell Companies Directors’ Disqualification CODS 2018 Strike-off CompaniesIncome-tax

slide-2
SLIDE 2

*+ ,

*+ , *+ , *+ ,

,-%"!,

,-%"!, ,-%"!, ,-%"!, "&!* "&!* "&!* "&!* #'().#'()/ #'().#'()/ #'().#'()/ #'().#'()/ 01 1 1 1""*+ , ""*+ , ""*+ , ""*+ ,

*",%2,34#5

*",%2,34#5 *",%2,34#5 *",%2,34#5

  • *%*%2,34#

*%*%2,34# *%*%2,34# *%*%2,34#67 67 67 67

  • CA. Pramod Jain

8 8 8 8

slide-3
SLIDE 3
slide-4
SLIDE 4

898: 898: 898: 898:

  • CA. Pramod Jain

%;%,(<#'(=>

%;%,(<#'(=> %;%,(<#'(=> %;%,(<#'(=>

8?,!6

8?,!6 8?,!6 8?,!6,!05! ;, ,!05! ;, ,!05! ;, ,!05! ;, ! ; ,@@(,%,+!, ! ; ,@@(,%,+!, ! ; ,@@(,%,+!, ! ; ,@@(,%,+!, !*+ , 7 *"* ; !*+ , 7 *"* ; !*+ , 7 *"* ; !*+ , 7 *"* ; ;8?,08 8 ;8?,08 8 ;8?,08 8 ;8?,08 8 *6(4# <)!*+ , *6(4# <)!*+ , *6(4# <)!*+ , *6(4# <)!*+ , ,+!6& ; ,+!6& ; ,+!6& ; ,+!6& ;1 1 1 1A" A" A" A" %6 !,%*+& ; %6 !,%*+& ; %6 !,%*+& ; %6 !,%*+& ; ,,!0,% 767" ,,!0,% 767" ,,!0,% 767" ,,!0,% 767" !6 ; !6 ; !6 ; !6 ;

slide-5
SLIDE 5

898: 898: 898: 898:

  • CA. Pramod Jain

(<+*7#'(=

(<+*7#'(= (<+*7#'(= (<+*7#'(= B,; B,; B,; B,; C C C C "!, ; "!, ; "!, ; "!, ; " "* ! " "* ! " "* ! " "* ! %*! ;%7,, %*! ;%7,, %*! ;%7,, %*! ;%7,,

!! ;+,,,7&DB

!! ;+,,,7&DB !! ;+,,,7&DB !! ;+,,,7&DB *6,;!%7* !" *6,;!%7* !" *6,;!%7* !" *6,;!%7* !" ,!*+ ,* &% ; ,!*+ ,* &% ; ,!*+ ,* &% ; ,!*+ ,* &% ; 7!0* & !% & +6 7!0* & !% & +6 7!0* & !% & +6 7!0* & !% & +6 *,%,"!+,%!%7&, *,%,"!+,%!%7&, *,%,"!+,%!%7&, *,%,"!+,%!%7&, !*+ ,"6%,;+%+,, !*+ ,"6%,;+%+,, !*+ ,"6%,;+%+,, !*+ ,"6%,;+%+,,

slide-6
SLIDE 6

898: 898: 898: 898:

  • CA. Pramod Jain

! !;, "%

! !;, "% ! !;, "% ! !;, "% #'$'@#"% ;!*+ ,E ,& #'$'@#"% ;!*+ ,E ,& #'$'@#"% ;!*+ ,E ,& #'$'@#"% ;!*+ ,E ,& " !!7 0,,! " !!7 0,,! " !!7 0,,! " !!7 0,,! + ,"7 02 + ,"7 02 + ,"7 02 + ,"7 02!, !, !, !, ",%! ",%! ",%! ",%! !*+ ,7&!,",%!!*+ , !*+ ,7&!,",%!!*+ , !*+ ,7&!,",%!!*+ , !*+ ,7&!,",%!!*+ , %F+, 6, %F+, 6, %F+, 6, %F+, 6,

, "('43=)!,"

, "('43=)!," , "('43=)!," , "('43=)!," ,-%"! %2,(4<#, (# ,-%"! %2,(4<#, (# ,-%"! %2,(4<#, (# ,-%"! %2,(4<#, (# +*7#'(= +*7#'(= +*7#'(= +*7#'(=

slide-7
SLIDE 7

898: 898: 898: 898:

  • CA. Pramod Jain

,,,

,,, ,,, ,,,G G G G 4$#'(= 4$#'(= 4$#'(= 4$#'(=

!%F,; &" &

!%F,; &" & !%F,; &" & !%F,; &" & D,%!0""H!, D,%!0""H!, D,%!0""H!, D,%!0""H!,% %F& % %F& % %F& % %F& ,+ ,+ ,+ ,+ 1 1 1 1""* &"*,7 02!2, ""* &"*,7 02!2, ""* &"*,7 02!2, ""* &"*,7 02!2, *&!+% ,* "*+, * " *&!+% ,* "*+, * " *&!+% ,* "*+, * " *&!+% ,* "*+, * " ,, 4* ,5 7(' ,, 4* ,5 7(' ,, 4* ,5 7(' ,, 4* ,5 7(' &,","% &,","% &,","% &,","% "% "% "% "% 66,+%7! 66,+%7! 66,+%7! 66,+%7! , , , ,+% ,* +% ,* +% ,* +% ,* , 7,, , 7,, , 7,, , 7,, @&, @&, @&, @&,E E E E" *&,7*+,! " *&,7*+,! " *&,7*+,! " *&,7*+,! %7@*,*% 66 %7@*,*% 66 %7@*,*% 66 %7@*,*% 66

slide-8
SLIDE 8
  • CA. Pramod Jain
  • *+ ,

*+ , *+ , *+ , , , , , " I " I " I " I

slide-9
SLIDE 9
  • CA. Pramod Jain
slide-10
SLIDE 10

89 89 89 89

  • CA. Pramod Jain

%7

%7 %7 %71 1 1 1 !*+ & !+6 ; !*+ & !+6 ; !*+ & !+6 ; !*+ & !+6 ; ,; "! ,,,+ , ,; "! ,,,+ , ,; "! ,,,+ , ,; "! ,,,+ ,

85,,* & ++,

85,,* & ++, 85,,* & ++, 85,,* & ++,

,&6 %+&,!+, !

,&6 %+&,!+, ! ,&6 %+&,!+, ! ,&6 %+&,!+, !

! *!6%

! *!6% ! *!6% ! *!6%

slide-11
SLIDE 11

89 89 89 89

  • CA. Pramod Jain

1 1 1 1, , , ,G G G G &,6 &,6 &,6 &,6 % ;% ! *&> % ;% ! *&> % ;% ! *&> % ;% ! *&>

&% ;

&% ; &% ; &% ;

*

* * * +, +, +, +,

B586,

B586, B586, B586,

&!0,

&!0, &!0, &!0,

0* +% ,

0* +% , 0* +% , 0* +% ,

%% 6!,

%% 6!, %% 6!, %% 6!,

! ;B,*

! ;B,* ! ;B,* ! ;B,*

! ;!,I

! ;!,I ! ;!,I ! ;!,I

slide-12
SLIDE 12

89 89 89 89

  • CA. Pramod Jain
  • C

C C C!%,!" , !%,!" , !%,!" , !%,!" , ,"*, , * ,"*, , * ,"*, , * ,"*, , * + , ,,, + , ,,, + , ,,, + , ,,,

B

B B B,,,*%,! ,,* &"!, ,,,*%,! ,,* &"!, ,,,*%,! ,,* &"!, ,,,*%,! ,,* &"!, !,-%6 ,6& !,-%6 ,6& !,-%6 ,6& !,-%6 ,6& ,,, ,,, ,,, ,,, ,,!*+ &,% ,,!*+ &,% ,,!*+ &,% ,,!*+ &,% 6!67%, ,,+ , 6!67%, ,,+ , 6!67%, ,,+ , 6!67%, ,,+ , ,,, ,,, ,,, ,,,

slide-13
SLIDE 13

8 8 8 8 B B B B

  • CA. Pramod Jain

#(,6*7

#(,6*7 #(,6*7 #(,6*7#'(= #'(= #'(= #'(=1 1 1 1 8"* 8"* 8"* 8"*

  • ,%7

,%7 ,%7 ,%71 1 1 1!**% ! & !**% ! & !**% ! & !**% ! & 0 6,&** 0 6,&** 0 6,&** 0 6,&**

  • 7 ;!,,"7&

7 ;!,,"7& 7 ;!,,"7& 7 ;!,,"7& !*+ ,!*+ ;&6 !*+ ,!*+ ;&6 !*+ ,!*+ ;&6 !*+ ,!*+ ;&6 7 ;&!,,",, 7 ;&!,,",, 7 ;&!,,",, 7 ;&!,,",, !*+ ,7!%,"! !, !*+ ,7!%,"! !, !*+ ,7!%,"! !, !*+ ,7!%,"! !,

,*!,,,%7

,*!,,,%7 ,*!,,,%7 ,*!,,,%71 1 1 1!** !** !** !** *0+, , ,&" *0+, , ,&" *0+, , ,&" *0+, , ,&" +"","" +"","" +"","" +"",""

slide-14
SLIDE 14

8 8 8 8 B B B B

  • CA. Pramod Jain

8

8 8 8" ,!%"" " ,!%"" " ,!%"" " ,!%"", , , ,G G G G J7,% J7,% J7,% J7,% "! "! "! "! " " " "6 6 6 6 B: ;, B: ;, B: ;, B: ;,E E E E 6* 6* 6* 6* 6,* 6,* 6,* 6,* E ,% !& E ,% !& E ,% !& E ,% !& % (#! % (#! % (#! % (#!";%,* ;@@( ";%,* ;@@( ";%,* ;@@( ";%,* ;@@( ,%,+!, ,%,+!, ,%,+!, ,%,+!,!, !, !, !,

  • B" ;

B" ; B" ; B" ;,! , "!, ,! , "!, ,! , "!, ,! , "!, !% ; !% ; !% ; !% ;,6 ,6 ,6 ,6 6+, 6+, 6+, 6+,J6 J6 J6 J6 ! ! ! ! +; K +; K +; K +; K

  • JJ+

JJ+ JJ+ JJ+ &7* &7* &7* &7* "0 "0 "0 "0

slide-15
SLIDE 15

88883(#'() 88883(#'() 88883(#'() 88883(#'()

  • CA. Pramod Jain

6

6 6 6 , !*+; ; ,7!0 , !*+; ; ,7!0 , !*+; ; ,7!0 , !*+; ; ,7!0 * &"%"%, * &"%"%, * &"%"%, * &"%"%,E E E E ;!, ;!, ;!, ;!,

  • * ,

* , * , * , (4')4@= (4')4@= (4')4@= (4')4@= " " " " !*+ ,,;, !*+ ,,;, !*+ ,,;, !*+ ,,;,

"* ,

"* , "* , "* , , , , , , " , " , " , " #$=0!*+ ,% ;#'(= #$=0!*+ ,% ;#'(= #$=0!*+ ,% ;#'(= #$=0!*+ ,% ;#'(=1 1 1 1()! ()! ()! ()! " ;" " ;" " ;" " ;" ! %%,+"#*9, ! %%,+"#*9, ! %%,+"#*9, ! %%,+"#*9,E E E E+* +* +* +* "! ! %! ; &7%, ,, "! ! %! ; &7%, ,, "! ! %! ; &7%, ,, "! ! %! ; &7%, ,, + + + +

slide-16
SLIDE 16

88883(#'() 88883(#'() 88883(#'() 88883(#'()

  • CA. Pramod Jain

%

% % %",%! ",%! ",%! ",%!, , , ,,*6 ,*6 ,*6 ,*6 *, *, *, *," " " " ##4(44 ##4(44 ##4(44 ##4(44!, !, !, !,, ($(##'(= , ($(##'(= , ($(##'(= , ($(##'(=7& 7& 7& 7& " ; " ; " ; " ;% % % %+!% +!% +!% +!%%2,#<) %2,#<) %2,#<) %2,#<)

  • , 6,; ,

, 6,; , , 6,; , , 6,; , % % % % ,+"4),%!!*+ ,%2,#(4 ,+"4),%!!*+ ,%2,#(4 ,+"4),%!!*+ ,%2,#(4 ,+"4),%!!*+ ,%2,#(4

  • ,

, , ,

  • #('(!

#('(! #('(! #('(!! ! ! !6+,,#3 6+,,#3 6+,,#3 6+,,#3 !,* 0 !,* 0 !,* 0 !,* 02 2 2 2!, !, !, !, E E E E 5!+ 5!+ 5!+ 5!+ * +, * +, * +, * +,* , * , * , * ,

6

6 6 6, "@'$4($!,, , "@'$4($!,, , "@'$4($!,, , "@'$4($!,, ,-%"%2,(4<# ,-%"%2,(4<# ,-%"%2,(4<# ,-%"%2,(4<#

slide-17
SLIDE 17
  • CA. Pramod Jain

0"" 0"" 0"" 0"" !?, !?, !?, !?, ,-%"! ,-%"! ,-%"! ,-%"!

slide-18
SLIDE 18
  • CA. Pramod Jain
slide-19
SLIDE 19

CB?CB9 CB?CB9 CB?CB9 CB?CB9

  • CA. Pramod Jain

! (<@@;

! (<@@; ! (<@@; ! (<@@;

%,

%, %, %,

  • +

+ + + ,%, ,%, ,%, ,%,+ + + +

:

: : : &!,,-%" &!,,-%" &!,,-%" &!,,-%""* "* "* "* 7 ;++ ,!%2, 7 ;++ ,!%2, 7 ;++ ,!%2, 7 ;++ ,!%2,(4<# (4<# (4<# (4<#

slide-20
SLIDE 20

KCB KCB KCB KCB. . . .(4<#/ (4<#/ (4<#/ (4<#/

+, ;7"39,7>

+, ;7"39,7> +, ;7"39,7> +, ;7"39,7>

++ L

++ L ++ L ++ L

++ ,! !*+ &

++ ,! !*+ & ++ ,! !*+ & ++ ,! !*+ &

  • CA. Pramod Jain

, " %% ," &

, " %% ," & , " %% ," & , " %% ," & ! %%,+"@9, ! %%,+"@9, ! %%,+"@9, ! %%,+"@9,

+&+,,+& ,

+&+,,+& , +&+,,+& , +&+,,+& , ,%!"%! %,"(9* ,%!"%! %,"(9* ,%!"%! %,"(9* ,%!"%! %,"(9*

  • *7 %,

*7 %, *7 %, *7 %,+& , +& , +& , +& , ,%!"%! %,"(9 ,%!"%! %,"(9 ,%!"%! %,"(9 ,%!"%! %,"(9* * * *

  • +& &6 ! ,%!"%

+& &6 ! ,%!"% +& &6 ! ,%!"% +& &6 ! ,%!"% ! %,"(9* ! %,"(9* ! %,"(9* ! %,"(9*

slide-21
SLIDE 21

B B B B1 1 1 1

  • KCB

KCB KCB KCB

86&!

86&! 86&! 86&!

  • "*

"* "* "*!*+ & !*+ & !*+ & !*+ &! ! ! ! ! ! ! ! 7%,,-%"! 7%,,-%"! 7%,,-%"! 7%,,-%"! %2,(4<# %2,(4<# %2,(4<# %2,(4<# * * * *

  • 1

1 1 1)7",++ )7",++ )7",++ )7",++ 1 1 1 1++ ++ ++ ++

,-%"! %2,(4<#

,-%"! %2,(4<# ,-%"! %2,(4<# ,-%"! %2,(4<#1 1 1 1 !*+ & !*+ & !*+ & !*+ &

  • "

" " "* * * *

  • 1

1 1 1$ @'&, $ @'&, $ @'&, $ @'&,"% , ; "% , ; "% , ; "% , ; *, ,,,"!," *, ,,,"!," *, ,,,"!," *, ,,,"!," !*+ &% ;6 !*+ &% ;6 !*+ &% ;6 !*+ &% ;6 9, 9, 9, 9,

+,* *

+,* * +,* * +,* * 1 1 1 1 (4<#,-%"! (4<#,-%"! (4<#,-%"! (4<#,-%"! ++!7"4 ++!7"4 ++!7"4 ++!7"4* , * , * , * , " ++ * " ++ * " ++ * " ++ * ,!85, ;!,-%" , ,!85, ;!,-%" , ,!85, ;!,-%" , ,!85, ;!,-%" , 5!+, 5!+, 5!+, 5!+,

  • CA. Pramod Jain
slide-22
SLIDE 22

AB AB AB AB 1 1 1 1

  • (4=

(4= (4= (4=

  • !%,

!%, !%, !%, &" &" &" &",-%"! , ,-%"! , ,-%"! , ,-%"! ,,+!" ,+!" ,+!" ,+!" , , , ,(4< (4< (4< (4<L L L L

"+, "% ! ,,!6

"+, "% ! ,,!6 "+, "% ! ,,!6 "+, "% ! ,,!6 0 ,""!"! 0 ,""!"! 0 ,""!"! 0 ,""!"! 7&*,7!*6! 7&*,7!*6! 7&*,7!*6! 7&*,7!*6! 2! 2! 2! 2!" " " " & & & &",-%"! ",-%"! ",-%"! ",-%"! ,+!" , ,+!" , ,+!" , ,+!" , (4=( (4=( (4=( (4=(

  • 1

1 1 1 % ,* > % ,* > % ,* > % ,* >

*+, *

*+, * *+, * *+, * %+ %+ %+ %+ ( ( ( (9 9 9 9

  • :"

:" :" :" G G G G (53 (53 (53 (53

:7.(4=#/

:7.(4=#/ :7.(4=#/ :7.(4=#/

  • CA. Pramod Jain
slide-23
SLIDE 23

8BAB8 8BAB8 8BAB8 8BAB8

:

: : :!,"!*+ & !,"!*+ & !,"!*+ & !,"!*+ & 6!""!,% &" 6!""!,% &" 6!""!,% &" 6!""!,% &" ,-%"! ,,+!" (4=( ,-%"! ,,+!" (4=( ,-%"! ,,+!" (4=( ,-%"! ,,+!" (4=( +* ,7, !, +* ,7, !, +* ,7, !, +* ,7, !, ++ -% %*7"!, ++ -% %*7"!, ++ -% %*7"!, ++ -% %*7"!, ,""!!, ,""!!, ,""!!, ,""!!, ++ 7&!*+ & ; ++ 7&!*+ & ; ++ 7&!*+ & ; ++ 7&!*+ & ; * ;. * ;. * ;. * ;.(4=@/ (4=@/ (4=@/ (4=@/

  • CA. Pramod Jain
slide-24
SLIDE 24

A8: A8: A8: A8:

($34!,-%"! , &"

($34!,-%"! , &" ($34!,-%"! , &" ($34!,-%"! , &" %7!!*+ ,#'(@!" %7!!*+ ,#'(@!" %7!!*+ ,#'(@!" %7!!*+ ,#'(@!" !*+ , !*+ , !*+ , !*+ ,

@&,"* I

@&,"* I @&,"* I @&,"* I

!",,; ((

!",,; (( !",,; (( !",,; (( % #'(@! % #'(@! % #'(@! % #'(@!G G G G ,%!-%* ,%!-%* ,%!-%* ,%!-%* % ($34! % ($34! % ($34! % ($34!

  • CA. Pramod Jain
slide-25
SLIDE 25

8B#8B 8B#8B 8B#8B 8B#8B

,-%"

,-%" ,-%" ,-%"" " " "( ( ( (,

, , , 6*7#'(4I

6*7#'(4I 6*7#'(4I 6*7#'(4I

%7! !M3242+*7#'(=

%7! !M3242+*7#'(= %7! !M3242+*7#'(= %7! !M3242+*7#'(=

! ,0 % ;+7 ;

! ,0 % ;+7 ; ! ,0 % ;+7 ; ! ,0 % ;+7 ; ,-%"I ,-%"I ,-%"I ,-%"I

  • CA. Pramod Jain
slide-26
SLIDE 26

B8:9CB B8:9CB B8:9CB B8:9CB

6;!%",&

6;!%",& 6;!%",& 6;!%",&

,%! 4('#'(=>

,%! 4('#'(=> ,%! 4('#'(=> ,%! 4('#'(=>

  • *,

*, *, *,*&++ !, *&++ !, *&++ !, *&++ !,%2,(4=@ %2,(4=@ %2,(4=@ %2,(4=@ ,%!!,,,,%"!!0,, ,%!!,,,,%"!!0,, ,%!!,,,,%"!!0,, ,%!!,,,,%"!!0,,

,

, , , &6"!&,; &, &6"!&,; &, &6"!&,; &, &6"!&,; &, "*7!0 ++6 "*7!0 ++6 "*7!0 ++6 "*7!0 ++6 " " " "

,

, , ,2?,67 2?,67 2?,67 2?,67 !++6,%! !++6,%! !++6,%! !++6,%! ++! , ++! , ++! , ++! , ( ( ( (0"*"!+ 0"*"!+ 0"*"!+ 0"*"!+ "++! "++! "++! "++!

  • CA. Pramod Jain
slide-27
SLIDE 27
  • CA. Pramod Jain
slide-28
SLIDE 28

B B B B 8988#'() 8988#'() 8988#'() 8988#'()

  • 1

1 1 1#'()"*( #'()"*( #'()"*( #'()"*(,

, , , %&#'()@(

%&#'()@( %&#'()@( %&#'()@(,

, , ,

!#'() !#'() !#'() !#'()

++!7"% ;!*+ ,

++!7"% ;!*+ , ++!7"% ;!*+ , ++!7"% ;!*+ , . ,%!0""*+ ,2, . ,%!0""*+ ,2, . ,%!0""*+ ,2, . ,%!0""*+ ,2, *,*6%2,#<)3/ *,*6%2,#<)3/ *,*6%2,#<)3/ *,*6%2,#<)3/

"6%!%* ,!

"6%!%* ,! "6%!%* ,! "6%!%* ,! %@'4(= %@'4(= %@'4(= %@'4(=

",-%"!,

",-%"!, ",-%"!, ",-%"!,1 1 1 1!6 !6 !6 !6 ,7*+&!6 ,7*+&!6 ,7*+&!6 ,7*+&!6

  • CA. Pramod Jain
slide-29
SLIDE 29

B B B B 8988#'() 8988#'() 8988#'() 8988#'()

*,6>

*,6> *,6> *,6>

*#'2B

*#'2B *#'2B *#'2B1 1 1 1= = = =

*#(2B=

*#(2B= *#(2B= *#(2B=

*#@#@#@

*#@#@#@ *#@#@#@ *#@#@#@1 1 1 1N#@ N#@ N#@ N#@1 1 1 1 N N N N1 1 1 1< < < <1 1 1 1<N <N <N <N

*44

*44 *44 *44

*#@2B

*#@2B *#@2B *#@2B1 1 1 1( ( ( (

  • CA. Pramod Jain
slide-30
SLIDE 30

B B B B 8988#'() 8988#'() 8988#'() 8988#'()

*% ,7+>

*% ,7+> *% ,7+> *% ,7+>

;

; ; ;

,@''''2

,@''''2 ,@''''2 ,@''''21 1 1 1 ; ; ; ;! ! ! ! " " " " &"* * &"* * &"* * &"* *1 1 1 1#'()" #'()" #'()" #'()" " ;!%* ,7%7"@(@#'() " ;!%* ,7%7"@(@#'() " ;!%* ,7%7"@(@#'() " ;!%* ,7%7"@(@#'()

*+ , 6 ;,,!*

*+ , 6 ;,,!* *+ , 6 ;,,!* *+ , 6 ;,,!*G G G G !,,7!6 !,,7!6 !,,7!6 !,,7!6

  • CA. Pramod Jain
slide-31
SLIDE 31

B B B B 8988#'() 8988#'() 8988#'() 8988#'()

!,"!*+ ,,%!0""%2,#<)

!,"!*+ ,,%!0""%2,#<) !,"!*+ ,,%!0""%2,#<) !,"!*+ ,,%!0""%2,#<) ++! *B"66 ++! *B"66 ++! *B"66 ++! *B"66 %2,#3#%+",,!* %2,#3#%+",,!* %2,#3#%+",,!* %2,#3#%+",,!*G G G G 7!6 & B" 7!6 & B" 7!6 & B" 7!6 & B" 66,%7O!!*+ &6 ;" ;" 66,%7O!!*+ &6 ;" ;" 66,%7O!!*+ &6 ;" ;" 66,%7O!!*+ &6 ;" ;" 6%!%* , 6%!%* , 6%!%* , 6%!%* ,

  • CA. Pramod Jain
slide-32
SLIDE 32

B B B B 8988#'() 8988#'() 8988#'() 8988#'()

,!% "!%* ,"%

,!% "!%* ,"% ,!% "!%* ,"% ,!% "!%* ,"% ,,!*7 ,,!*7 ,,!*7 ,,!*7

B,,!*,%+O%!!

B,,!*,%+O%!! B,,!*,%+O%!! B,,!*,%+O%!! %2,(4=#!6!* 7, %2,(4=#!6!* 7, %2,(4=#!6!* 7, %2,(4=#!6!* 7, % ;+&* % ;+&* % ;+&* % ;+&* ,-%" ,-%" ,-%" ,-%"

! 70 ",!*

! 70 ",!* ! 70 ",!* ! 70 ",!* 6",!* ! % 6",!* ! % 6",!* ! % 6",!* ! % 7 "% " ;6%!%* , 7 "% " ;6%!%* , 7 "% " ;6%!%* , 7 "% " ;6%!%* ,

  • CA. Pramod Jain
slide-33
SLIDE 33
  • CA. Pramod Jain
slide-34
SLIDE 34

BJ8 BJ8 BJ8 BJ8

  • CA. Pramod Jain

! ,#<)#3#*++!7

! ,#<)#3#*++!7 ! ,#<)#3#*++!7 ! ,#<)#3#*++!7 " " " "#4(##'(4 #4(##'(4 #4(##'(4 #4(##'(4

*+ ,*6"*,"

*+ ,*6"*," *+ ,*6"*," *+ ,*6"*," *+ ,"*;," *+ ,"*;," *+ ,"*;," *+ ,"*;," *+ ,%,#'(4""!6"* *+ ,%,#'(4""!6"* *+ ,%,#'(4""!6"* *+ ,%,#'(4""!6"* #4(##'(4 #4(##'(4 #4(##'(4 #4(##'(4

slide-35
SLIDE 35

A A A A

  • CA. Pramod Jain

P";,*6 * ";,*6 * ";,*6 * ";,*6 * "!*+ &"*;," "!*+ &"*;," "!*+ &"*;," "!*+ &"*;," *7, *7, *7, *7,

#<) #<) #<) #<)

P,! , *0 ;++! %2, ,! , *0 ;++! %2, ,! , *0 ;++! %2, ,! , *0 ;++! %2, #<) ! !,, #<) ! !,, #<) ! !,, #<) ! !,,

#<$ #<$ #<$ #<$

P8""!"!*+ & ",,,6 8""!"!*+ & ",,,6 8""!"!*+ & ",,,6 8""!"!*+ & ",,,6

#3' #3' #3' #3'

P%% ++! "*6" %% ++! "*6" %% ++! "*6" %% ++! "*6" * * * *

#3( #3( #3( #3(

P++B7% ++B7% ++B7% ++B7%

#3# #3# #3# #3#

slide-36
SLIDE 36

C C C C1 1 1 1B8A B8A B8A B8A

  • CA. Pramod Jain

!** !7%, ,, (

!** !7%, ,, ( !** !7%, ,, ( !** !7%, ,, ( &" !+ &" !+ &" !+ &" !+

!& ; 7%, ,,2+ ,"

!& ; 7%, ,,2+ ," !& ; 7%, ,,2+ ," !& ; 7%, ,,2+ ," ! %%,+"#&, ! %%,+"#&, ! %%,+"#&, ! %%,+"#&, *++! "7 ;,%,, *++! "7 ;,%,, *++! "7 ;,%,, *++! "7 ;,%,, * !*+ &%2, * !*+ &%2, * !*+ &%2, * !*+ &%2,<33 <33 <33 <33

slide-37
SLIDE 37

8BB?B8BJ8 8BB?B8BJ8 8BB?B8BJ8 8BB?B8BJ8

  • CA. Pramod Jain

,

, , ,!*+ , !*+ , !*+ , !*+ ,

,*+ ,%

,*+ ,% ,*+ ,% ,*+ ,%

  • 1

1 1 1 !*+ ! !*+ ! !*+ ! !*+ !", ; ", ; ", ; ", ;;% , ;% , ;% , ;% ,, ; , ; , ; , ; ;* ;* ;* ;*

  • ,%&

,%& ,%& ,%&, , , ,

A , ;

A , ; A , ; A , ;!*+ , !*+ , !*+ , !*+ ,

,

, , ,

  • ,+! 2 6,;

,+! 2 6,; ,+! 2 6,; ,+! 2 6,; , , , , E E E E 7 ;!% 7 ;!% 7 ;!% 7 ;!%! , ! , ! , ! , ,%!&70 %+ ,%!&70 %+ ,%!&70 %+ ,%!&70 %+ !*+7%+,!% , !*+7%+,!% , !*+7%+,!% , !*+7%+,!% , ,%! ,%! ,%! ,%! ,+! 2 6,; ,+! 2 6,; ,+! 2 6,; ,+! 2 6,; + ; + ; + ; + ;

slide-38
SLIDE 38

8BB?B8BJ8 8BB?B8BJ8 8BB?B8BJ8 8BB?B8BJ8

  • CA. Pramod Jain

,

, , , !, !, !, !,%2 %2 %2 %2,, ,, ,, ,, #@< #@< #@< #@<2 2 2 2#'4 #'4 #'4 #'42 2 2 2#'= #'= #'= #'= " " " "($34 ($34 ($34 ($34! ! ! !,,% ,,% ,,% ,,%7& 7& 7& 7&

  • ,+!

,+! ,+! ,+!E E E E +&,+ ;+ +&,+ ;+ +&,+ ;+ +&,+ ;+%2, %2, %2, %2,#') #') #') #')

  • &

& & &,%7* ,%7* ,%7* ,%7*"%+" "%+" "%+" "%+" ,%! , ,%! , ,%! , ,%! , ,+ ; ,+ ; ,+ ; ,+ ;

  • &+,!% , ;%",%!

&+,!% , ;%",%! &+,!% , ;%",%! &+,!% , ;%",%!

  • %&,!% &" &,+ ;
  • %&,!% &" &,+ ;
  • %&,!% &" &,+ ;
  • %&,!% &" &,+ ;

%L %L %L %L

,

, , ,; ,! &+,!% " ; ,! &+,!% " ; ,! &+,!% " ; ,! &+,!% " "" !,+ ; &!%L "" !,+ ; &!%L "" !,+ ; &!%L "" !,+ ; &!%L

slide-39
SLIDE 39

8BB?B8BJ8 8BB?B8BJ8 8BB?B8BJ8 8BB?B8BJ8

  • CA. Pramod Jain

,

, , ,,++! "!*+% ; ,++! "!*+% ; ,++! "!*+% ; ,++! "!*+% ; ,+ ;7"!*+ ,+ ;7"!*+ ,+ ;7"!*+ ,+ ;7"!*+ %& %& %& %&

  • &",""!, "%L

&",""!, "%L &",""!, "%L &",""!, "%L

,

, , ,!6!!++%7!+,, !6!!++%7!+,, !6!!++%7!+,, !6!!++%7!+,, !%, ; !%, ; !%, ; !%, ;!*+ & !*+ & !*+ & !*+ & , "% +&* ",*L , "% +&* ",*L , "% +&* ",*L , "% +&* ",*L

,

, , ,6 ;!;,!+ ; 6 ;!;,!+ ; 6 ;!;,!+ ; 6 ;!;,!+ ; ",,"! L ",,"! L ",,"! L ",,"! L

  • *+ ,

*+ , *+ , *+ ,;, ;, ;, ;,%2, %2, %2, %2,#3" #3" #3" #3"($34 ($34 ($34 ($34 !, !, !, !,)" )" )" )"#'(@ #'(@ #'(@ #'(@! ! ! !

slide-40
SLIDE 40

8C8BJ8 8C8BJ8 8C8BJ8 8C8BJ8

  • CA. Pramod Jain

!7,6

!7,6 !7,6 !7,6 *BJ *BJ *BJ *BJ1 1 1 1 ( ( ( ( !, !, !, !,,,,67 ,,,67 ,,,67 ,,,67 ! ! ! !! ! ! !,> ,> ,> ,>

! , , ! *"

! , , ! *" ! , , ! *" ! , , ! *" !*+ &,7*6L !*+ &,7*6L !*+ &,7*6L !*+ &,7*6L

,0+, ," &; ,

,0+, ," &; , ,0+, ," &; , ,0+, ," &; , ++,! "* ++,! "* ++,! "* ++,! "*!*+ & !*+ & !*+ & !*+ & , , , , !, ;!+,"6 !, ;!+,"6 !, ;!+,"6 !, ;!+,"6 !%* ," & +"@' !%* ," & +"@' !%* ," & +"@' !%* ," & +"@' &,"* &,"* &,"* &,"*

  • " !

" ! " ! " !

slide-41
SLIDE 41

8C8BJ8 8C8BJ8 8C8BJ8 8C8BJ8

  • CA. Pramod Jain
  • ,! ,+, "

,! ,+, " ,! ,+, " ,! ,+, " *+ &",!6,* *+ &",!6,* *+ &",!6,* *+ &",!6,*

"

" " ", ,," , ,," , ,," , ,," +, *7&!*+ & +, *7&!*+ & +, *7&!*+ & +, *7&!*+ & ,!,*&+!"% ,!,*&+!"% ,!,*&+!"% ,!,*&+!"% ",0 ",0 ",0 ",0"" "" "" ""

slide-42
SLIDE 42

8C8BJ8 8C8BJ8 8C8BJ8 8C8BJ8

  • CA. Pramod Jain

%7!

%7! %7! %7! " " " " !" !" !" !"*6" * *6" * *6" * *6" * %2,#<)( %2,#<)( %2,#<)( %2,#<)( *BJ *BJ *BJ *BJ3E 3E 3E 3E,* ,* ,* ,*7> 7> 7> 7>

  • !

! ! ! ""!7," ""!7," ""!7," ""!7," ,+ 0,7, ,%! ,+ 0,7, ,%! ,+ 0,7, ,%! ,+ 0,7, ,%!7, 7, 7, 7,

  • %7,

%7, %7, %7, ""! ""! ""! ""!F F F F

%7, *BJ3 8 ;,

%7, *BJ3 8 ;, %7, *BJ3 8 ;, %7, *BJ3 8 ;, ;%; ;%; ;%; ;%; ; ; ; ;8 ;, 8 ;, 8 ;, 8 ;, ,++ ,++ ,++ ,++E E E E, ! , ! , ! , ! 6 !% ;%; ;6 !% 6 !% ;%; ;6 !% 6 !% ;%; ;6 !% 6 !% ;%; ;6 !% ;%; ,++76 ;!!% ;%; ,++76 ;!!% ;%; ,++76 ;!!% ;%; ,++76 ;!!% ! ! ! !;, ;, ;, ;,""!" ""!" ""!" ""!" !*+ & !*+ & !*+ & !*+ & ,,% ,,% ,,% ,,%

slide-43
SLIDE 43

8C8BJ8 8C8BJ8 8C8BJ8 8C8BJ8

  • CA. Pramod Jain
  • ,*% %,& *

,*% %,& * ,*% %,& * ,*% %,& * ! ! ;%&%, ! ! ;%&%, ! ! ;%&%, ! ! ;%&%, ;% ;!*+ & ;% ;!*+ & ;% ;!*+ & ;% ;!*+ &6F 6F 6F 6F

  • !*5

!*5 !*5 !*5 %, %, %, %,! 5!,%, ! 5!,%, ! 5!,%, ! 5!,%, ,6! ,6! ,6! ,6!1 1 1 15%,6 ;O%,! 5%,6 ;O%,! 5%,6 ;O%,! 5%,6 ;O%,! 6 6 6 6!*+ & !*+ & !*+ & !*+ &

  • 7%

7% 7% 7%++,! " ++,! " ++,! " ++,! " *6,0 ;"" *,",%! *6,0 ;"" *,",%! *6,0 ;"" *,",%! *6,0 ;"" *,",%! !*+ , ,07O! ," & !*+ , ,07O! ," & !*+ , ,07O! ," & !*+ , ,07O! ," & 7"% , @'&," ! 7"% , @'&," ! 7"% , @'&," ! 7"% , @'&," !

slide-44
SLIDE 44

8C8BJ8 8C8BJ8 8C8BJ8 8C8BJ8

  • CA. Pramod Jain

!! ! !! ! !! ! !! !,#<)3 ,#<)3 ,#<)3 ,#<)3*& *& *& *& 5+&"** 5+&"** 5+&"** 5+&"** !% ,,!%,! &, !% ,,!%,! &, !% ,,!%,! &, !% ,,!%,! &, , 7&!*+ &,0"", , 7&!*+ &,0"", , 7&!*+ &,0"", , 7&!*+ &,0"", *"*;,"!*+ , *"*;,"!*+ , *"*;,"!*+ , *"*;,"!*+ , +%7, !" ""! +%7, !" ""! +%7, !" ""! +%7, !" ""! F F F F

*+ &

*+ & *+ & *+ &,, ,,6 ,, ,,6 ,, ,,6 ,, ,,6 +%7! ", +%7! ", +%7! ", +%7! ", ! ! ! !

slide-45
SLIDE 45

8C8BJ8 8C8BJ8 8C8BJ8 8C8BJ8

  • CA. Pramod Jain
  • 7",0 ;

7",0 ; 7",0 ; 7",0 ;"",,"& "",,"& "",,"& "",,"&," ," ," ," ,%""! +6, ,7 * ,%""! +6, ,7 * ,%""! +6, ,7 * ,%""! +6, ,7 * "F "*% ,% "F "*% ,% "F "*% ,% "F "*% ,% !*+ & "+&* !*+ & "+&* !*+ & "+&* !*+ & "+&* ,!; ;",7, ,!; ;",7, ,!; ;",7, ,!; ;",7,

slide-46
SLIDE 46

88BBJ8 88BBJ8 88BBJ8 88BBJ8

  • CA. Pramod Jain

,,% %2,

,,% %2, ,,% %2, ,,% %2,#<), #<), #<), #<), E E E E"* "* "* "*

  • *

* * * ! ! ! !",,% ",,% ",,% ",,% !,+ !,+ !,+ !,+, , , ,!*+ & !*+ & !*+ & !*+ &5!+" 5!+" 5!+" 5!+" +%+," +%+," +%+," +%+,"F ; F ; F ; F ;*% % *% % *% % *% %!E !E !E !E " " " "+&* +&* +&* +&* ,!;" ,!;" ,!;" ,!;"7, 7, 7, 7,

  • 7; ,"

7; ," 7; ," 7; ,"!*+ & !*+ & !*+ & !*+ &

  • 7,

7, 7, 7,"!,* ;,""!, "!,* ;,""!, "!,* ;,""!, "!,* ;,""!, **7,7 **7,7 **7,7 **7,7! %," ! %," ! %," ! %,"

  • !*+ & 7 ,,6

!*+ & 7 ,,6 !*+ & 7 ,,6 !*+ & 7 ,,6

slide-47
SLIDE 47

8BB 8BB 8BB 8BBG G G G 8998 8998 8998 8998

  • CA. Pramod Jain

&+, ;;67&

&+, ;;67& &+, ;;67& &+, ;;67&*6 *6 *6 *6*& *& *& *& " " " "++7" ++7" ++7" ++7"B B B B @ @ @ @&, &, &, &, " " " "

B*&+,,", ",

B*&+,,", ", B*&+,,", ", B*&+,,", ", " " " "+ + + + *6 *6 *6 *6" *" " *" " *" " *"!, !, !, !,

  • O%," 6

O%," 6 O%," 6 O%," 6" " " "7, !" & 7, !" & 7, !" & 7, !" &" " " " ;% ;% ;% ;% ! ! ! !

  • ,+,,7&

,+,,7& ,+,,7& ,+,,7&

  • B;6, 7

B;6, 7 B;6, 7 B;6, 7++% &" ++% &" ++% &" ++% &" *0 ;+, , "7 ; *0 ;+, , "7 ; *0 ;+, , "7 ; *0 ;+, , "7 ;

  • !*+ &

!*+ & !*+ & !*+ & +, , +, , +, , +, , ! ! ! ! ! ! ! !

slide-48
SLIDE 48

8BB 8BB 8BB 8BBG G G G B9 B9 B9 B9

  • CA. Pramod Jain
  • *&

*& *& *& @ @ @ @&, &, &, &, "*" "*" "*" "*" +,, ;",,6 ; +,, ;",,6 ; +,, ;",,6 ; +,, ;",,6 ; !*+ & !*+ & !*+ & !*+ &%2, %2, %2, %2,#<)" #<)" #<)" #<)"", ", ", ", 7"B" 7"B" 7"B" 7"B",,," ,,," ,,," ,,," *"!*+ &,7 ,%!0 *"!*+ &,7 ,%!0 *"!*+ &,7 ,%!0 *"!*+ &,7 ,%!0 "" "" "" ""

8

8 8 8 6 & 6 & 6 & 6 & 7,," !! "* 7,," !! "* 7,," !! "* 7,," !! "* "% ,7&!*+ &, "% ,7&!*+ &, "% ,7&!*+ &, "% ,7&!*+ &, !, !, !, !,

slide-49
SLIDE 49

8BB 8BB 8BB 8BBG G G G B9B8 B9B8 B9B8 B9B8

  • CA. Pramod Jain

++! B", *&

++! B", *& ++! B", *& ++! B", *& 7* 7* 7* 7*7& 7& 7& 7&! ! ! !**7! **7! **7! **7! 0* 0* 0* 0* 7" 7" 7" 7" 5+&"#' 5+&"#' 5+&"#' 5+&"#'&, &, &, &, "* "* "* "* +%7! +%7! +%7! +%7! ""!F ""!F ""!F ""!F" " " " !" !" !" !" ,,% "!*+ & ,,% "!*+ & ,,% "!*+ & ,,% "!*+ &"> "> "> ">

*+ &,*", *

*+ &,*", * *+ &,*", * *+ &,*", * 7 ;,%!0""!& ; 7%, ,, 7 ;,%!0""!& ; 7%, ,, 7 ;,%!0""!& ; 7%, ,, 7 ;,%!0""!& ; 7%, ,, + L + L + L + L

,,O%, *"

,,O%, *" ,,O%, *" ,,O%, *" !*+ &7, !*+ &7, !*+ &7, !*+ &7,

slide-50
SLIDE 50

BNBBJ88 BNBBJ88 BNBBJ88 BNBBJ88

P;+, 6 ;+, 6 ;+, 6 ;+, 6

(3$ (3$ (3$ (3$

P%!!,, "7%, ,,, %!!,, "7%, ,,, %!!,, "7%, ,,, %!!,, "7%, ,,,

(=' (=' (=' (='

P,! % "7%, ,, ,! % "7%, ,, ,! % "7%, ,, ,! % "7%, ,,

(=4 (=4 (=4 (=4

P*+ & -% *+ & -% *+ & -% *+ & -% G G G G ,+ ,7&"""!-% ,+ ,7&"""!-% ,+ ,7&"""!-% ,+ ,7&"""!-%

(=) (=) (=) (=)

P7&"!,"+6 7&"!,"+6 7&"!,"+6 7&"!,"+6 !*+ & -% !*+ & -% !*+ & -% !*+ & -%

(=$ (=$ (=$ (=$

  • CA. Pramod Jain
slide-51
SLIDE 51

BNBBJ88 BNBBJ88 BNBBJ88 BNBBJ88

,,,,* "!*+ &,%!0""

,,,,* "!*+ &,%!0"" ,,,,* "!*+ &,%!0"" ,,,,* "!*+ &,%!0""

#<)=.*+ ,!/

#<)=.*+ ,!/ #<)=.*+ ,!/ #<)=.*+ ,!/G G G G B7& B7& B7& B7& " &"6&!* ; " &"6&!* ; " &"6&!* ; " &"6&!* ; ""!,5!, ; &+" ""!,5!, ; &+" ""!,5!, ; &+" ""!,5!, ; &+" * ;* "6&**7" * ;* "6&**7" * ;* "6&**7" * ;* "6&**7" !*+ &,,6,! % !*+ &,,6,! % !*+ &,,6,! % !*+ &,,6,! % *&7 "!,"!*+ & *&7 "!,"!*+ & *&7 "!,"!*+ & *&7 "!,"!*+ & 7 ,,6 7 ,,6 7 ,,6 7 ,,6

  • CA. Pramod Jain
slide-52
SLIDE 52

A8BBNB A8BBNB A8BBNB A8BBNB

6,"!*+ & 6,"!*+ & 6,"!*+ & 6,"!*+ & ,0 ,0 ,0 ,01 1 1 1"" "" "" "" +,,II +,,II +,,II +,,II 85 ;%,* " 85 ;%,* " 85 ;%,* " 85 ;%,* " ; #<= ; #<= ; #<= ; #<=

  • CA. Pramod Jain
slide-53
SLIDE 53

B8BJ8 B8BJ8 B8BJ8 B8BJ81 1 1 188BII 88BII 88BII 88BII

*+ &?,,

*+ &?,, *+ &?,, *+ &?,,

  • 1

1 1 1 5, : 5, : 5, : 5, : , II , II , II , II

,, 5,

,, 5, ,, 5, ,, 5,G G G G " " " " ,, ,, ,, ,, 1 1 1 15, II 5, II 5, II 5, II

%,+ ,7& ,

%,+ ,7& , %,+ ,7& , %,+ ,7& , , 5,II , 5,II , 5,II , 5,II

C ,!% ,"*2,0

C ,!% ,"*2,0 C ,!% ,"*2,0 C ,!% ,"*2,01 1 1 1"" "" "" "" !*+ &II !*+ &II !*+ &II !*+ &II

727 ;,0

727 ;,0 727 ;,0 727 ;,01 1 1 1""II ""II ""II ""II

  • CA. Pramod Jain
slide-54
SLIDE 54

B8B8BB B8B8BB B8B8BB B8B8BB

B

B B B! ! ! !-%,2++"

  • %,2++"
  • %,2++"
  • %,2++"

, " * , " * , " * , " *

  • ,+!6

,+!6 ,+!6 ,+!6 "* "* "* "*

  • "7 ;Q,%!0

"7 ;Q,%!0 "7 ;Q,%!0 "7 ;Q,%!0""? ""? ""? ""?7 7 7 7* * * *

B

B B BB%!,,66 B%!,,66 B%!,,66 B%!,,66

  • %,,,%7! ,
  • %,,,%7! ,
  • %,,,%7! ,
  • %,,,%7! ,

:

: : :

  • +! ;,&% +;,,

+! ;,&% +;,, +! ;,&% +;,, +! ;,&% +;,,

:

: : :+! ;,7 ;! *+ +! ;,7 ;! *+ +! ;,7 ;! *+ +! ;,7 ;! *+

:

: : :+* ++,+ ; +* ++,+ ; +* ++,+ ; +* ++,+ ;

:

: : :+ &+! ;,& + &+! ;,& + &+! ;,& + &+! ;,& + ; + ; + ; + ;

:

: : :

  • +,!% +! ;,7

+,!% +! ;,7 +,!% +! ;,7 +,!% +! ;,7

  • CA. Pramod Jain
slide-55
SLIDE 55

888B 888B 888B 888B

  • CA. Pramod Jain
slide-56
SLIDE 56

888B 888B 888B 888B

34#5

34#5 34#5 34#5" " " "( ( ( (,

, , , +#'(=

+#'(= +#'(= +#'(=

8

8 8 8

6%EC!6",,,L

6%EC!6",,,L 6%EC!6",,,L 6%EC!6",,,L

*, *+ ,",,

*, *+ ,",, *, *+ ,",, *, *+ ,",,

98!6">

98!6"> 98!6"> 98!6">

&

& & &

**67+&

**67+& **67+& **67+&

+& **67+&

+& **67+& +& **67+& +& **67+&

  • CA. Pramod Jain
slide-57
SLIDE 57

89 89 89 89

!6, &,%*"* &

!6, &,%*"* & !6, &,%*"* & !6, &,%*"* &

:%! ,

:%! , :%! , :%! ,

;;;6%"!5!,,

;;;6%"!5!,, ;;;6%"!5!,, ;;;6%"!5!,, 3''''2 3''''2 3''''2 3''''21 1 1 1

!*

!* !* !*1 1 1 1 ";;;6% ";;;6% ";;;6% ";;;6% ",%!,%* ",%!,%* ",%!,%* ",%!,%*

85!+ ,

85!+ , 85!+ , 85!+ ,G G G G 6,!,!%,, 6,!,!%,, 6,!,!%,, 6,!,!%,,

  • CA. Pramod Jain
slide-58
SLIDE 58

A88B9 A88B9 A88B9 A88B9

6, 7% ;7

6, 7% ;7 6, 7% ;7 6, 7% ;7

!6,%! ,

!6,%! , !6,%! , !6,%! , 1 1 1 1 ,*+%& ,*+%& ,*+%& ,*+%& 6%5!, 6%5!, 6%5!, 6%5!,,3''''2 ,3''''2 ,3''''2 ,3''''21 1 1 1

!6,%; -%! ,

!6,%; -%! , !6,%; -%! , !6,%; -%! , G G G G ! , ,, ,*+%&6% ! , ,, ,*+%&6% ! , ,, ,*+%&6% ! , ,, ,*+%&6%G G G G "" !5!,,3''''2 "" !5!,,3''''2 "" !5!,,3''''2 "" !5!,,3''''21 1 1 1

85!+ ,

85!+ , 85!+ , 85!+ ,G G G G 6,!,!%,, 6,!,!%,, 6,!,!%,, 6,!,!%,,

:

: : : ";* ";* ";* ";* E E E E";, ";, ";, ";, ,*6% ";* ,*6% ";* ,*6% ";* ,*6% ";* " " " " ,*+&* *7&2! ,*+&* *7&2! ,*+&* *7&2! ,*+&* *7&2! +&!-%27 0 +&!-%27 0 +&!-%27 0 +&!-%27 0 " " " "2 2 2 28 7" 8 7" 8 7" 8 7"

  • "

" " ";* ;* ;* ;*

  • CA. Pramod Jain
slide-59
SLIDE 59

A88B9 A88B9 A88B9 A88B9

"6%,+%7&

"6%,+%7& "6%,+%7& "6%,+%7&,,,, ,,,, ,,,, ,,,, %2,3'# %2,3'# %2,3'# %2,3'# *&"A% ""! *&"A% ""! *&"A% ""! *&"A% ""!

,, !6I

,, !6I ,, !6I ,, !6I

B ,"

B ," B ," B ,"", ", ", ",;, ;, ;, ;, 7% ; 7% ; 7% ; 7% ; !+6, ," !+6, ," !+6, ," !+6, ,"3' 3' 3' 3'1 1 1 1

  • ,;, +" , R

,;, +" , R ,;, +" , R ,;, +" , R 7% ;7? 7% ;7? 7% ;7? 7% ;7?1 1 1 1

  • !"#

!"# !"# !"# $%& $%& $%& $%&

  • 3'++,B ,""6+* ;,

3'++,B ,""6+* ;, 3'++,B ,""6+* ;, 3'++,B ,""6+* ;,1 1 1 1

" " " " '""" $($%& '""" $($%& '""" $($%& '""" $($%&

  • CA. Pramod Jain
slide-60
SLIDE 60

A88B9 A88B9 A88B9 A88B9

6";",**67

6";",**67 6";",**67 6";",**67 ++&,,*+%&6%,,(3 ++&,,*+%&6%,,(3 ++&,,*+%&6%,,(3 ++&,,*+%&6%,,(3 0, 0, 0, 0,

!%!, ,",,()0,

!%!, ,",,()0, !%!, ,",,()0, !%!, ,",,()0,

:%7!,"!-%, ,

:%7!,"!-%, , :%7!,"!-%, , :%7!,"!-%, , "I "I "I "I

<$(

<$( <$( <$(G G G G !,+6%, ,() !,+6%, ,() !,+6%, ,() !,+6%, ,()

<$<

<$< <$< <$<G G G G ",%7O!,34#,*+%&6% ",%7O!,34#,*+%&6% ",%7O!,34#,*+%&6% ",%7O!,34#,*+%&6% ,(3 ,(3 ,(3 ,(3

  • CA. Pramod Jain
slide-61
SLIDE 61

B8BA88B9 B8BA88B9 B8BA88B9 B8BA88B9

+&

+& +& +&G G G G 85+ 85+ 85+ 85+34#6+,, *&> 34#6+,, *&> 34#6+,, *&> 34#6+,, *&>

**

** ** **+&7 ; 7% ;7 +&7 ; 7% ;7 +&7 ; 7% ;7 +&7 ; 7% ;7

,

, , , ,!%, ,!%, ,!%, ,!%,

&

& & &

!;!

!;! !;! !;!!! , !! , !! , !! ,

;,

;, ;, ;,

;,

;, ;, ;,

!%+%,

!%+%, !%+%, !%+%,

&0"

&0" &0" &0"

  • %

% % %

  • CA. Pramod Jain
slide-62
SLIDE 62

8N8B 8N8B 8N8B 8N8B

6

6 6 6 !," !," !," !," 6%> 6%> 6%> 6%>

  • +%,L

+%,L +%,L +%,L

7 7 7 7

  • ,,L

,,L ,,L ,,L

! ! ! !

  • ,,"

,," ,," ,,",+%,L ,+%,L ,+%,L ,+%,L

  • ,,""

,,"" ,,"" ,,""+ ,L + ,L + ,L + ,L

  • &

& & & ,! ,! ,! ,! ,! L ,! L ,! L ,! L

" " " "

& & & & ,! ,! " ,! ,! " ,! ,! " ,! ,! " ,+%,L ,+%,L ,+%,L ,+%,L

; ; ; ;

+%," +%," +%," +%,"+, " +, " +, " +, " 7 7 7 7" " " "

  • !,"

!," !," !,"C C C C &**7 &**7 &**7 &**7" " " "

  • CA. Pramod Jain
slide-63
SLIDE 63

8BA8 8BA8 8BA8 8BA8

!"&)" !"&)" !"&)" !"&)"

6% 6% 6% 6% +%, +%, +%, +%,

  • E

E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%,

  • E

E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%,

  • E

E E E +%, +%, +%, +%,

  • E

E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%, , , , , E E E E +%, +%, +%, +%,

  • %;

%; %; %; E E E E +%, +%, +%, +%,

  • E

E E E +%, +%, +%, +%,

slide-64
SLIDE 64

8N8B 8N8B 8N8B 8N8B

!!, "*;" !!, "*;" !!, "*;" !!, "*;" 6% 6% 6% 6%

C

C C C

  • 7&&" !

7&&" ! 7&&" ! 7&&" ! ! *+ ""+& ! *+ ""+& ! *+ ""+& ! *+ ""+& ,!,*&7 ,!,*&7 ,!,*&7 ,!,*&7

  • *

* * * & & & &!%& !%& !%& !%&," ," ," ," 85+ ,! ('#' 85+ ,! ('#' 85+ ,! ('#' 85+ ,! ('#'

  • *

* * * & & & &% % % %

  • %

% % %

  • C 6,&

C 6,& C 6,& C 6,&

  • 8%! ,%

8%! ,% 8%! ,% 8%! ,%

  • ,+

,+ ,+ ,+

  • ! ,%

! ,% ! ,% ! ,% & & & &B%, B%, B%, B%,

  • ,%

,% ,% ,% " ,! ('#@ " ,! ('#@ " ,! ('#@ " ,! ('#@

  • CA. Pramod Jain
slide-65
SLIDE 65

8N8B 8N8B 8N8B 8N8B

*

* * *7& & 7& & 7& & 7& &B%, B%, B%, B%,

  • ,%

,% ,% ,% ;, ;, ;, ;, %2,(#2(# %2,(#2(# %2,(#2(# %2,(#2(#

  • &

& & & & & & &% % % %

  • B%,

B%, B%, B%,

  • ,%

,% ,% ,% & & & & % 6,&%! ,% & % 6,&%! ,% & % 6,&%! ,% & % 6,&%! ,% & ,+*! ,% " ,+*! ,% " ,+*! ,% " ,+*! ,% "

('#@6

('#@6 ('#@6 ('#@6G G G G *+ ! 2,, *+ ! 2,, *+ ! 2,, *+ ! 2,,

('#@6

('#@6 ('#@6 ('#@6G G G G ++6 ++6 ++6 ++6;%,!7 ;%,!7 ;%,!7 ;%,!7 %, %, %, %,

('#@6

('#@6 ('#@6 ('#@6G G G G ++6 ++6 ++6 ++6% 6,&%! % 6,&%! % 6,&%! % 6,&%! ,% ,% ,% ,%

('#@6

('#@6 ('#@6 ('#@6G G G G ++6 ++6 ++6 ++6,+, ,+, ,+, ,+,

  • CA. Pramod Jain
slide-66
SLIDE 66

8N8B 8N8B 8N8B 8N8B

&

& & &&" ,! ;, &" ,! ;, &" ,! ;, &" ,! ;, ,"> ,"> ,"> ,">

<=

<= <= <=

  • G

G G G B2++ "C B2++ "C B2++ "C B2++ "C

<=6

<=6 <=6 <=6G G G G *;* "*;*! *;* "*;*! *;* "*;*! *;* "*;*!

<=

<= <= <=

  • 6

6 6 6G G G G *;* ""; *;* ""; *;* ""; *;* ""; !*+ ,,,7 ;,,,%7O!! !*+ ,,,7 ;,,,%7O!! !*+ ,,,7 ;,,,%7O!! !*+ ,,,7 ;,,,%7O!! ! , ! , ! , ! ,

  • <=

<= <= <=

  • 6

6 6 6

  • G

G G G *;* "7 0,, ! 7& *;* "7 0,, ! 7& *;* "7 0,, ! 7& *;* "7 0,, ! 7&

  • <=

<= <= <=

  • 67

67 67 67

  • G

G G G *;",% ;! *;",% ;! *;",% ;! *;",% ;!

<=

<= <= <=

  • 6!

6! 6! 6!

  • G

G G G *;""; !*+ &,, *;""; !*+ &,, *;""; !*+ &,, *;""; !*+ &,, 7 ;,,,%7O!! ! , 7 ;,,,%7O!! ! , 7 ;,,,%7O!! ! , 7 ;,,,%7O!! ! ,

  • CA. Pramod Jain
slide-67
SLIDE 67

8N8B 8N8B 8N8B 8N8B

&

& & &&" ,! ;, &" ,! ;, &" ,! ;, &" ,! ;, ,"> ,"> ,"> ,">

  • <=

<= <= <=

  • 6!

6! 6! 6!

  • 1

1 1 1 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ ,,7&+!,,! ,,7&+!,,! ,,7&+!,,! ,,7&+!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0 ,%!!,,! ,%!!,,! ,%!!,,! ,%!!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0

<=

<= <= <=

  • 6!7

6!7 6!7 6!7

  • 1

1 1 1 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ 7%, ,,; , "!+ ,,7 ;,, ,,7 ;,, ,,7 ;,, ,,7 ;,,7& 7& 7& 7&+!,,! +!,,! +!,,! +!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0

  • ,%!!,,!

,%!!,,! ,%!!,,! ,%!!,,!1 1 1 1+67 0 +67 0 +67 0 +67 0

<=6

<=6 <=6 <=61 1 1 1 ," ," ," ,",,%",,7& ,,%",,7& ,,%",,7& ,,%",,7& ,% ;!*+ & ,!*"*; ,% ;!*+ & ,!*"*; ,% ;!*+ & ,!*"*; ,% ;!*+ & ,!*"*; ,,"*;!*+ & ,,"*;!*+ & ,,"*;!*+ & ,,"*;!*+ &

  • <=6

<=6 <=6 <=61 1 1 1 " " " " 7&, 7&, 7&, 7&, ,!* ,!* ,!* ,!*" " " " *;* *;* *;* *;* " " " "!+,, !+,, !+,, !+,,7 ; 7 ; 7 ; 7 ;, , , , *;* ; *;* ; *;* ; *;* ;! ! ! !,%7O!! ! , ,%7O!! ! , ,%7O!! ! , ,%7O!! ! ,

  • CA. Pramod Jain
slide-68
SLIDE 68

8N8B 8N8B 8N8B 8N8B

*

* * * 6%7&%,! 6%7&%,! 6%7&%,! 6%7&%,! ,7,,&"7 ""6" ,7,,&"7 ""6" ,7,,&"7 ""6" ,7,,&"7 ""6" 6% 6% 6% 6%

  • CA. Pramod Jain
slide-69
SLIDE 69
  • CA. Pramod Jain
slide-70
SLIDE 70

8C88N88A 8C88N88A 8C88N88A 8C88N88A

34#

34# 34# 34#67 67 67 67

  • G

G G G " " " "9#'(@ 9#'(@ 9#'(@ 9#'(@1 1 1 1(< (< (< (<

  • *+ &!6,! , "*

*+ &!6,! , "* *+ &!6,! , "* *+ &!6,! , "* , ",,%",,5! ;A , ",,%",,5! ;A , ",,%",,5! ;A , ",,%",,5! ;A G G G G ;;;! , S3'J ;;;! , S3'J ;;;! , S3'J ;;;! , S3'J

85*+ "!+7&

85*+ "!+7& 85*+ "!+7& 85*+ "!+7&

*+ &

*+ & *+ & *+ & !+%7!,%7, & !+%7!,%7, & !+%7!,%7, & !+%7!,%7, & , , , ,

A %!+% 0 ;"*A!*+ &

A %!+% 0 ;"*A!*+ & A %!+% 0 ;"*A!*+ & A %!+% 0 ;"*A!*+ & A"% ," ('#@ A"% ," ('#@ A"% ," ('#@ A"% ," ('#@

"!*+ ,

"!*+ , "!*+ , "!*+ ,G G G G ,%+ ,%+ ,%+ ,%+ !*+ , !*+ , !*+ , !*+ ,G G G G

  • <32#'(4(<4#'(4

<32#'(4(<4#'(4 <32#'(4(<4#'(4 <32#'(4(<4#'(4

  • CA. Pramod Jain
slide-71
SLIDE 71

8A 8A 8A 8A

A7 ",,%",,

A7 ",,%",, A7 ",,%",, A7 ",,%",, ;"> ;"> ;"> ;">

%((C2((CL

%((C2((CL %((C2((CL %((C2((CL

,"! "7, 6%",,,,

,"! "7, 6%",,,, ,"! "7, 6%",,,, ,"! "7, 6%",,,, !% ; ;7,,,7 ;;0 !% ; ;7,,,7 ;;0 !% ; ;7,,,7 ;;0 !% ; ;7,,,7 ;;0 1 1 1 1 + ,!+&;,*0,! !, + ,!+&;,*0,! !, + ,!+&;,*0,! !, + ,!+&;,*0,! !, " !,, &7%, ,,!**! " !,, &7%, ,,!**! " !,, &7%, ,,!**! " !,, &7%, ,,!**! ;,",* % ;,",* % ;,",* % ;,",* %

  • CA. Pramod Jain
slide-72
SLIDE 72
  • CA. Pramod Jain

% % % % ((C ((C ((C ((C

& & & & A A A A %!, %!, %!, %!, "* "* "* "*; ; ; ;

  • 6!

6! 6! 6! 6% 6% 6% 6%

  • *

* * * A% A% A% A% !;! !;! !;! !;! !! , ;, !! , ;, !! , ;, !! , ;, + ;,,!%+%, + ;,,!%+%, + ;,,!%+%, + ;,,!%+%, &0" &0" &0" &0" A A A A %!, %!, %!, %!, "* "* "* "*; ; ; ;

  • 6!

6! 6! 6! 6% 6% 6% 6%

  • *

* * * A% A% A% A%

,E ,E ,E ,E !%, !%, !%, !%, K% K% K% K% C -% C -% C -% C -%

slide-73
SLIDE 73
  • CA. Pramod Jain

K%,E K%,E K%,E K%,E !%, !%, !%, !%, !6%;8 !6%;8 !6%;8 !6%;8 B ,! 6% B ,! 6% B ,! 6% B ,! 6% 8 8 8 8 * * * * K% 8 K% 8 K% 8 K% 8 ,! ,! ,! ,! ,+! ,+! ,+! ,+!

  • K% 8

K% 8 K% 8 K% 8 ,! ,! ,! ,! ,+!", ,+!", ,+!", ,+!",

slide-74
SLIDE 74

CKCB88 CKCB88 CKCB88 CKCB881 1 1 1 B8 B8 B8 B8

AT

AT AT ATUUU UUU UUU UUU1 1 1 1

  • V

V V V A28 A28 A28 A28

T

T T T0 06%" 6%" 6%" 6%"

  • ,,,

,,, ,,, ,,, O&,!0,,,!%, O&,!0,,,!%, O&,!0,,,!%, O&,!0,,,!%, **67++& **67++& **67++& **67++& 2, 2, 2, 2,%!7& %!7& %!7& %!7&

&*% "

&*% " &*% " &*% "B+,,B"% B+,,B"% B+,,B"% B+,,B"% !*" !*" !*" !*" & & & &

&*% , ,,, !% ;

&*% , ,,, !% ; &*% , ,,, !% ; &*% , ,,, !% ;% *, % *, % *, % *, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, +, 6%" & +, 6%" & +, 6%" & +, 6%" &,, ,, ,, ,,

T

T T T!! !! !! !!O& O& O& O&E,! E,! E,! E,!0% 0% 0% 0% "!", "!", "!", "!", + + + + *0 *0 *0 *0 7,, 7,, 7,, 7,," " " " ;, ;, ;, ;,6% 6% 6% 6% + + + +

  • CA. Pramod Jain
slide-75
SLIDE 75

CKCB88 CKCB88 CKCB88 CKCB881 1 1 1 B8 B8 B8 B8

T

T T TA" A" A" A",, ,!%,,* ,, ,!%,,* ,, ,!%,,* ,, ,!%,,* ,% ,% ,% ,%

T

T T T*+%&6% *+%&6% *+%&6% *+%&6%+,,,, +,,,, +,,,, +,,,, ,,,,77& &%&"6 * ,,,,77& &%&"6 * ,,,,77& &%&"6 * ,,,,77& &%&"6 * ,+!"**67++& ,+!"**67++& ,+!"**67++& ,+!"**67++&

T

T T T0 06%"7, 6%"7, 6%"7, 6%"7, 2 2 2 2

  • !% ;>

!% ;> !% ;> !% ;>

8-%&+

8-%&+ 8-%&+ 8-%&+1 1 1 1%+!+ %+!+ %+!+ %+!+

*%

*% *% *% ,+"+&* "6 , ,+"+&* "6 , ,+"+&* "6 , ,+"+&* "6 , +" ! +" ! +" ! +" !

  • %&,,,%!6 ,
  • %&,,,%!6 ,
  • %&,,,%!6 ,
  • %&,,,%!6 ,

6 7 !7"" ," 6 7 !7"" ," 6 7 !7"" ," 6 7 !7"" ,"

  • CA. Pramod Jain
slide-76
SLIDE 76

CKCB88 CKCB88 CKCB88 CKCB881 1 1 1 B8 B8 B8 B8

  • T

T T T0 06%"7, 6%"7, 6%"7, 6%"7, 2 2 2 2

  • !% ;>

!% ;> !% ;> !% ;>

E

E E E !% ; ;67 ! , !% ; ;67 ! , !% ; ;67 ! , !% ; ;67 ! , +,+! +,+! +,+! +,+!

6, "

6, " 6, " 6, "5 5 5 5 B+ B+ B+ B+,, ,, ,, ,,B"% B"% B"% B"%

  • 5 "

5 " 5 " 5 "5!,, 5!,, 5!,, 5!,,65+&7 65+&7 65+&7 65+&7%2, %2, %2, %2, ((3 ((3 ((3 ((3

C ,!

C ,! C ,! C ,! 7, 7, 7, 7,

;

; ; ; 7, ,"6 , 7, ,"6 , 7, ,"6 , 7, ,"6 , +&7 ,+!"!%*%6+" !,, +&7 ,+!"!%*%6+" !,, +&7 ,+!"!%*%6+" !,, +&7 ,+!"!%*%6+" !,,

AT%+6%",%!-%&,,

AT%+6%",%!-%&,, AT%+6%",%!-%&,, AT%+6%",%!-%&,,

8T%+-%&,!+

8T%+-%&,!+ 8T%+-%&,!+ 8T%+-%&,!+

  • CA. Pramod Jain
slide-77
SLIDE 77

CKCB88CB8 CKCB88CB8 CKCB88CB8 CKCB88CB81 1 1 1 B8 B8 B8 B8

!

! ! !%"!", + *0 %"!", + *0 %"!", + *0 %"!", + *0 6% 6% 6% 6%

,,,,

,,,, ,,,, ,,,, *&7 +"**! *&7 +"**! *&7 +"**! *&7 +"**! 7 0 !!% ,+!"! 7 0 !!% ,+!"! 7 0 !!% ,+!"! 7 0 !!% ,+!"! ,%! ,%! ,%! ,%!6% 6% 6% 6%

  • CA. Pramod Jain
slide-78
SLIDE 78

CKCB88 CKCB88 CKCB88 CKCB881 1 1 1 C8 C8 C8 C8

B+ ,

B+ , B+ , B+ ,

( ( ( (

AT AT AT AT

  • 1

1 1 1

  • V

V V V A28 A28 A28 A28

T

T T T0 06%" 6%" 6%" 6%"

  • ,,,

,,, ,,, ,,, 2, 2, 2, 2,%!7& %!7& %!7& %!7&

&*% "

&*% " &*% " &*% "B+,,B"% B+,,B"% B+,,B"% B+,,B"% !*" !*" !*" !*" & & & &

&*% , ,,, !% ;

&*% , ,,, !% ; &*% , ,,, !% ; &*% , ,,, !% ;% *, % *, % *, % *, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, *% ""5+ %!, +, 6%" & +, 6%" & +, 6%" & +, 6%" &,, ,, ,, ,,

T06%"7, 2

T06%"7, 2 T06%"7, 2 T06%"7, 2 !% ;M !% ;M !% ;M !% ;M ,*,"B ," ,*,"B ," ,*,"B ," ,*,"B ,"

# # # #

! 0!!% ,+ ! 0!!% ,+ ! 0!!% ,+ ! 0!!% ,+

  • CA. Pramod Jain
slide-79
SLIDE 79

CBB CBB CBB CBB

:! ,,%6% +I

:! ,,%6% +I :! ,,%6% +I :! ,,%6% +I

,,%",,

,,%",, ,,%",, ,,%",,. . . .%((C#/> %((C#/> %((C#/> %((C#/>

  • "", B5

"", B5 "", B5 "", B5 %%&% %%&% %%&% %%&%

  • ,">

,"> ,"> ,">

*

* * *, 85+ 7 , 85+ 7 , 85+ 7 , 85+ 7 ,! #))# ,! #))# ,! #))# ,! #))#

  • CA. Pramod Jain
slide-80
SLIDE 80

888B 888B 888B 888B

:!2,70 "6% I

:!2,70 "6% I :!2,70 "6% I :!2,70 "6% I

,,%",,

,,%",, ,,%",, ,,%",,. . . .%((C#/> %((C#/> %((C#/> %((C#/>

%

% % %2 2 2 2

  • !% ; ,, %+

!% ; ,, %+ !% ; ,, %+ !% ; ,, %+ 6% 6% 6% 6%

  • :

: : :2 6% , 2 6% , 2 6% , 2 6% , %+ %+ %+ %+

  • 2 !% ; , %+,

2 !% ; , %+, 2 !% ; , %+, 2 !% ; , %+, **&+! ;6% ! **&+! ;6% ! **&+! ;6% ! **&+! ;6% ! ,7 ++6 ,7 ++6 ,7 ++6 ,7 ++6E E E E+ + + +

  • ,">

,"> ,"> ,">

%2

%2 %2 %2",%!!*+ & !% ; ",%!!*+ & !% ; ",%!!*+ & !% ; ",%!!*+ & !% ; , , , , , %+ , %+ , %+ , %+ 6% 6% 6% 6%

  • %

% % %7& 7& 7& 7&,%& ,%& ,%& ,%& % % % %

  • CA. Pramod Jain
slide-81
SLIDE 81

IIII IIII IIII IIII

!,

!, !, !,6 ;,, ,(!+"* 6 ;,, ,(!+"* 6 ;,, ,(!+"* 6 ;,, ,(!+"* %! !6,!* ; %! !6,!* ; %! !6,!* ; %! !6,!* ;5*+ %2, 5*+ %2, 5*+ %2, 5*+ %2, ('#@ ('#@ ('#@ ('#@

  • !6 ,

!6 , !6 , !6 ," " " "7% ;, 7% ;, 7% ;, 7% ;, 7 ;!+!+,I 7 ;!+!+,I 7 ;!+!+,I 7 ;!+!+,I

,+,!* ;5*+ %2,('#@

,+,!* ;5*+ %2,('#@ ,+,!* ;5*+ %2,('#@ ,+,!* ;5*+ %2,('#@

  • !6+%, ,"7% ;

!6+%, ,"7% ; !6+%, ,"7% ; !6+%, ,"7% ; ,+I ,+I ,+I ,+I

*",,% ,

*",,% , *",,% , *",,% , **67++&,706%,#3 **67++&,706%,#3 **67++&,706%,#3 **67++&,706%,#3 0,7%,*+%&6%,3'0, 0,7%,*+%&6%,3'0, 0,7%,*+%&6%,3'0, 0,7%,*+%&6%,3'0, B5 ,""*,,+ I B5 ,""*,,+ I B5 ,""*,,+ I B5 ,""*,,+ I

  • CA. Pramod Jain
slide-82
SLIDE 82

IIII IIII IIII IIII

++!*;7%!**% &

++!*;7%!**% & ++!*;7%!**% & ++!*;7%!**% & ! ! 7%,30,I ! ! 7%,30,I ! ! 7%,30,I ! ! 7%,30,I

  • !6,!, F6%,3'

!6,!, F6%,3' !6,!, F6%,3' !6,!, F6%,3' 0,,;""*I 0,,;""*I 0,,;""*I 0,,;""*I

% ;,

% ;, % ;, % ;,;%,B%, ;%,B%, ;%,B%, ;%,B%,!6,,< !6,,< !6,,< !6,,< 0,,!+%, "7% ;" 0,,!+%, "7% ;" 0,,!+%, "7% ;" 0,,!+%, "7% ;" *+I *+I *+I *+I

!*+ & ; ,,!6,,,

!*+ & ; ,,!6,,, !*+ & ; ,,!6,,, !*+ & ; ,,!6,,, 7AI 7AI 7AI 7AI

" !,!6%2,34#

" !,!6%2,34# " !,!6%2,34# " !,!6%2,34#67 67 67 67I I I I

  • CA. Pramod Jain
slide-83
SLIDE 83

* * * *

+*O W% !* +*O W% !* +*O W% !* +*O W% !* U$($)(('=@)4= U$($)(('=@)4= U$($)(('=@)4= U$($)(('=@)4=

X#'()* X#'()* X#'()* X#'()*