The most comprehensive news portal for Chartered Accountants and Other Professionals around the world.
Monday, March 16, 2015
Self-Declaration Form to Avail CPE Hours Credit
You can get maximum 10 CPE hours in 2014, after sending a Self
Declaration Form at below noted address of ICAI. (if your age is less than 60
years) If age is 60 years or more than 60 years, you can get
70 CPE hours in three years block ie for year 2014. 2015 & 2016
after sending Self Declaration Form to respective Regional Council
Engage a CA/CMA firm for Internal Audit of its Operations.
D N P Limited
Last Date : Mar 17, 2015
Engage a CA/CMA firm for Internal Audit of its Operations.
Address: Assam Gas Co. Limited, P.O. Duliajan, PIN 786602, Dist. Dibrugarh, Assam.
Last Date : Mar 17, 2015
Engage a CA/CMA firm for Internal Audit of its Operations.
Address: Assam Gas Co. Limited, P.O. Duliajan, PIN 786602, Dist. Dibrugarh, Assam.
Reputed chartered accountants / cost accountants firms for undertaking internal audit and physical verification of stocks in FCI.
Food Corporation Of India- Zonal Office-South
Last Date : Mar 17, 2015
Reputed chartered accountants / cost accountants firms for undertaking internal audit and physical
Last Date : Mar 17, 2015
Reputed chartered accountants / cost accountants firms for undertaking internal audit and physical
Sunday, March 15, 2015
Vacancy for CA in Hyatt
Assistant Director of Finance-PUN000384
Description
You
will be responsible for the efficient running of the department in line
with Hyatt International's Corporate Strategies and brand standards,
whilst meeting employee, guest and owner expectations
Empanelled with C&AG/ State AG to Provide Their Sevices for Conducting Audit of MGNREGA fro the Year 2014-15.
District Rural Development Agency - Mandi Himachal Pradesh
Last Date : Mar 16, 2015
Empanelled with C&AG/ State AG to Provide Their Sevices for Conducting Audit of MGNREGA fro the Year 2014-15.
Address: District Rural Development Agency - Mandi Himachal Pradesh
Last Date : Mar 16, 2015
Empanelled with C&AG/ State AG to Provide Their Sevices for Conducting Audit of MGNREGA fro the Year 2014-15.
Address: District Rural Development Agency - Mandi Himachal Pradesh
Annual Contract For Engagement Of C.A. For Internal Audit, Conducting Internal Audit Of Accounts Of V.V. Giri National Labour Institute” For The Year 2014-15 & 2015-16.
V V Giri National Labour Institute
Last Date : Mar 16, 2015
Annual Contract For Engagement Of C.A. For Internal Audit, Conducting Internal Audit Of
Last Date : Mar 16, 2015
Annual Contract For Engagement Of C.A. For Internal Audit, Conducting Internal Audit Of
Request for proposals for Empanelment of statutory auditors for audit of watershed committees, project implementing agencies, watershed cell cum data centers & state level nodal agency.
Department Of Watershed Development And Soil Conservation
Last Date : Mar 16, 2015
Request for proposals for Empanelment of statutory auditors for audit of watershed committees, project implementing agencies, watershed cell cum data centers & state level nodal agency.
Address: Department Of Watershed Development And Soil Conservation,R.No. 144, Pant Krishi
Last Date : Mar 16, 2015
Request for proposals for Empanelment of statutory auditors for audit of watershed committees, project implementing agencies, watershed cell cum data centers & state level nodal agency.
Address: Department Of Watershed Development And Soil Conservation,R.No. 144, Pant Krishi
Saturday, March 14, 2015
RBI unveils revised norms on sale of NPAs to securitization/reconstruction companies
Announced on February 03, 2015. As indicated therein, it has now been decided to permit banks to reverse the excess provision (when the sale is for a value higher than the NBV) on sale of NPAs (sold prior to February 26, 2014 to SCs/RCs) to their profit and loss account. We reiterate that banks can reverse excess provision arising out of sale of NPAs only when the cash received (by way of initial consideration and/or redemption of security receipts/pass through certificates) is higher than the NBV
CBI names consultancy firm PricewaterhouseCoopers as a suspect
CBI on Friday night arrested a finance ministry official and a partner of a Mumbai-based law firm in connection with the case.
Ram Niwas, an assistant in FIPB section, finance ministry and Paresh Chimanlal Buddhadeb, partner in Chitalay Associates, were arrested for allegedly leaking documents on government's foreign
Ram Niwas, an assistant in FIPB section, finance ministry and Paresh Chimanlal Buddhadeb, partner in Chitalay Associates, were arrested for allegedly leaking documents on government's foreign
Wake up call for companies in the month of March
The Companies needs to ensure
Compliance of following provisions during financial year, 2014-15 under New
Companies Act, 2013.
The below list is not exhausted
list and every Company needs to check the applicability of
Microsoft Universal Foldable Keyboard
Microsoft Universal Foldable Keyboard, It is only 5mm thin, lightweight, compact and foldable design
lets you easily take it wherever you go so you can get more done on
your tablet or smartphone. You can simultaneously pair it with virtually
any two mobile devices and then instantly switch between them with a
single touch. Designed to work with iPad, iPhone, Android, Windows
tablets, and Windows Phone. Water repellent keyset and fabric helps
protect against accidents.
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Sum paid to consultant-doctor without any stipulation of working hours or leave would attract sec. 194J TDS
IT: Where from contracts,
no stipulations regarding working hours, academic leave or attachments had
been found which would reveal that consultant doctors were employees of assessee,
Tribunal was right in holding that there existed no relationship of employer
and employee between assessee and consultant doctors and accordingly, TDS
under section
TENDERING AUDIT SERVICES IS A MENACE TO THE CA FRATERNITY
The
latest quote price of Rs 2 per month per panchayat at Madhya Pradesh has once
again shattered the profession heart & soul. Thank GOD this time, it’s
double to 2012 rates, where the lowest tender for primary school audits was Re
1 per school. . Tender
SCOPE AND RELEVANCE OF 'GOVERNMENT' IN SERVICE TAX
SCOPE AND RELEVANCE OF 'GOVERNMENT' IN SERVICE TAX
As we all know, Service Tax is levied when an activity is carried out by one person for another for a consideration i.e., two persons are involved - a service provider and a service receiver. The term 'person' is defined in clause 37 of section 65B of the Finance Act, 1994 which, inter alia includes
Audit tendering Best Practice from Abroad
FRC has issued PN067: Audit Tenders: Notes on best practice.
It offers suggestions to improve the tendering process. It is aimed at
FTSE 350 companies but could equally be used as guidance for any tender.
The best practice key steps highlighted are:
RELATED PARTY TRANSACTIONS UNDER COMPANIES (COST RECORDS AND AUDIT) RULES, 2014
RELATED PARTY TRANSACTIONS UNDER COMPANIES (COST RECORDS AND AUDIT) RULES, 2014
Form
CRA-1 is to be maintained by the companies which are required to
maintain cost records. The said form indicates what the particulars
relating to the items of costs to be included in the book of
Govt. notifies 'IIT, Varanasi' as scientific research association under Sec. 35(1)(ii)
SECTION
35(1)(ii) OF THE INCOME-TAX ACT, 1961 - SCIENTIFIC RESEARCH EXPENDITURE
- APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - INDIAN
INSTITUTE OF TECHNOLOGY (BHU), VARANASI
NOTIFICATION NO. 22/2015 [F. NO. 203/07/2014/ITA-II], DATED 13-3-2015
It is hereby notified for general information that the organization Indian Institute of Technology (BHU), Varanasi (PAN - AAAJI0396R) has
been approved by the Central Government for the purpose of clause (ii)
of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act),
read
Friday, March 13, 2015
New rates of depreciation under Companies Act,2013
1) Professionals are facing problems in calculating new rates of depreciation under Companies Act,2013
2)
To help them , we have calculated new rates of Depreciation under
Companies Act based on useful life as provided in the Companies Act,
2013 & 5% residual value: This will be part of book "Company Law Ready Reckoner"
3) Please communicate errors, if any.
SEC. 123 – SCHEDULE –II – PART C OF COMPANIES ACT,2013
USEFUL
LIFE OF VARIOUS ASSETS & RATES OF DEPRECIATION UNDER SLM & WDV AS MANUALLY CALCULATED TAKING 5% AS RESIDUAL VALUE
|
|
General
Rates
|
Double Shift
|
Triple Shift
| |||||
|
|
Nature of Assets
|
Useful Life
In Years
|
SLM Rate
|
WDV Rate
|
SLM Rate
|
WDV Rate
|
SLM Rate
|
WDV Rate
|
|
I
|
BUILDINGS [NESD]
|
|
|
|
|
|
|
|
|
(a)
|
Buildings (other
than factory buildings) RCC Frame
Structure
|
60
|
1.58%
|
4.87%
|
-
|
-
|
-
|
-
|
|
(b)
|
Buildings (other
than factory buildings) other than RCC
Frame Structure
|
30
|
3.17%
|
9.50%
|
-
|
-
|
-
|
-
|
|
(c)
|
Factory
buildings
|
30
|
3.17%
|
9.50%
|
-
|
-
|
-
|
-
|
|
(d)
|
Fences, wells, tube wells
|
5
|
19.00%
|
45.07%
|
-
|
-
|
-
|
-
|
|
(e)
|
Others (including temporary structure, etc.)
|
3
|
31.67%
|
63.16%
|
-
|
-
|
-
|
-
|
Only 3 Documents Needed Now for Imports, Exports
As part of efforts to improve its ranking on
'Ease of Doing Business', India on Thursday reduced the number of mandatory
documents required for import and export of goods to three in each case.
The move will also lead to reduction in
transaction cost and time. Currently, around 10 documents are
NOTIFICATION NO. 20/2015, DATED: 05-03-2015
Reg:
Notification Of Effective Date For Rule 2 Ca And Authorisation Of
Prescribed Authority For The Purposes Of Sub-Clause (vi) And Sub-Clause
(via) Of Clause (23C)
In
pursuance of the provisions contained in sub-clauses (vi) and (via) of
clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read
with rule 2CA of the Income-tax Rules, 1962,
MCA has notified 4 new e-forms
PAS
- 6
| |
|
Purpose
|
Filing of letter of offer with ROC
|
|
Attachments
|
PAS - 4; Format for Letter of Offer
PAS - 5; Record of Private Placement Offer
Valuation Report
|
|
Disclosures
|
Details
of Remun
|
APPLICABILITY OF SECTION 117 OF COMPANIES ACT, 2013 AND FILING OF e-FORM MGT-14 FOR AMALGAMATION OF COMPANIES
Introduction
Chapter
XV if the Companies Act, 2013 deals with the compromises, arrangements
and amalgamations. Section 230 provides the power to compromise or
make arrangements with creditors and members by the National Company Law
Tribunal. The Tribunal may on the application of the company or of any
creditor or member of the company, or in the case of company which is
No reassessment after 4 years alleging wrong allowance of exp. if assessee had disclosed all material facts
No reassessment after 4 years alleging wrong allowance of
exp. if assessee had disclosed all material facts
IT : Where assessment in
case of assessee was completed under section 143(3) wherein assessee's claim
for salary paid to partners was allowed, in absence of assessee's failure to
Thursday, March 12, 2015
HDFC is conducting a Mega Walkin drive on 13 & 14 Mar, 2015 for CA
HDFC is conducting a Mega Walkin drive on 13 & 14 Mar, 2015
Walk-in directly at the venue and get selected for the best position.
Interview Date: 13th & 14th Mar, 2015
Timing: 10:00 AM - 5 PM
Interview Venue: HDFC Bank Ltd.
H.R.D -9th Floor, I Think Techno Campus - Alpha,
New accounting standards to impact corporates' fund raising strategy
Offshore drilling service provide Aban Offshore would
have seen its debt to equity ratio deteriorating to 4.12 if the new
accounting standard IND AS was applied on its books in the last
financial. The reported ratio for the year was 3.75 as per the existing
accounting practices.
Last month, the Ministry of Corporate Affairs notified new accounting standards (IND AS) that are
Last month, the Ministry of Corporate Affairs notified new accounting standards (IND AS) that are
Wednesday, March 11, 2015
Appointments Committee of the Cabinet Approves Appointment of Nine Executive Directors in Public Sector Banks
Appointments Committee of the Cabinet Approves Appointment of Nine Executive Directors in Public Sector Banks
Delhi March 11, 2015 Last Updated at 00:20 IST
The
Appointments Committee of the Cabinet (ACC) has approved the
appointments of following nine Executive Directors(EDs) in Public Sector
Banks(PSBs):
S. 12AA: Non disposal of an application for registration before the expiry of six months as provided u/s 12AA (2) would not result in deemed grant of registration. Assessee will have to file a Writ to compel CIT to consider application
CIT vs. Muzafar Nagar Development Authority (Allahabad High Court – Full Bench)
S.
12AA: Non disposal of an application for registration before the expiry
of six months as provided u/s 12AA (2) would not result in deemed grant
of registration. Assessee will have to file a Writ to compel CIT to
consider application
Providing that an application should be disposed of within a
period of six months is distinct from
S. 37(1): principles for deduction of business expenditure reiterated Premier Breweries Ltd vs. CIT (Supreme Court)
S. 37(1): principles for deduction of business expenditure reiterated
The question that was posed by the High Court was whether
acceptance of the agreements, affidavits and proof of payment would
debar the assessing authority to go into the question whether the
expenses claimed would still be allowable under Section 37 of the Act.
This is a question which the
Format of Resolution for Alteration of MOA & AOA as per New Companies Act 2013
EXTRACT(S) FROM THE MINUTES OF THE
EXTRA-ORDINARY GENERAL MEETING OF THE MEMBERS OF . HELD AT THE
REGISTERED OFFICE OF THE COMPANY AT “CENTRE POINT”, 21, HEMANTA BASU SARANI,
2ND FLOOR, SUITE NO. 212, KOLKATA-700 001 ON
MONDAY, THE 7TH DAY OF JULY, 2014 AT 11:30 A.M.
--------------------------------------------------------------------------------------------------------------------------------------
ALTERATION OF
OBJECT CLAUSE OF MEMORANDUM OF ASSOCIATION
“RESOLVED THAT pursuant to section 13
and other applicable provision, if any of the Companies Act, 2013,the company by way of a special
resolution hereby alters the main Objects Clause of the
Tuesday, March 10, 2015
Vacancy for CA in Nielsen Research Ltd
- Compare Yourself By
- Experience
- Role
- City
Job Description
DESCRIPTION
Accountabilities:
• Integrate and support processes that meet business needs across the organization, manage complex issues within functional area of expertise, be involved in long-term planning, and contribute to the overall business strategy
• Analyze and organize data appropriately by anticipating the internal clients expectations and
15 Hangouts In Delhi That College Students Love To Haunt
In every college memory, every piece of gossip and in every rib-tickling
moment, resides a cafƩ or food joint. Those momos, shawarmas and cups
of masala chai have been with us as we conversed about a myriad of
topics. To mark their vitality, here are 15 such food joints that every
college student
Vacancy for CA in DBS Bank
|
Business Function
|
|
|
Small
and medium-sized enterprises (SMEs) play a critical role in the
economic growth and employment creation of any economy. As an Asia
banking specialist with a strong SME banking franchise, our
Institutional Banking Group - Enterprise Banking (EB) is committed to
supporting SMEs in their growth domestically and in their regional
expansion. Backed by a team of product
|
Vacancy for CA/CS in PWC
| Requirement | Associate - Merger & Acquisitions - 6067/[2014] | ||
| Location | |||
| Openings | 6 | Experience | 0.00 to 2.00 years |
| Education | NA | ||
| Skills | Regular articleship plus knowledge of tax | ||
 |
|||
| Job Description |
Job Profile :
PwC’s
M&A Tax & Regulatory practice provides end-to-end solutions for
different types of domestic and cross-border transactions including
mergers, demergers, acquisitions, divestitures, joint ventures,
corporate restructuring, inbound and outbound advisory,
| ||
Owner of CafƩ Coffee Day (CCD) chain Coffee Day Enterprise is planning to come up with an IPO in a few weeks.
However, co-founder of Infosis Nanadan Nilekani and big bull Rakesh Jhunjhunwala have invested
in the company before it gets listed. The duo has invested Rs100 crore in pre-IPO placement, taking
the valuation of the company at Rs6000-6500 crore.
The founder of D-Mart retail chain and prestigious investor Radhakishan Damani
HSC paper on WhatsApp 30 mins before exam start
MUMBAI:
The HSC book-keeping and accountancy paper was 'leaked' at least 30
minutes before it was handed out to examinees on Monday, claimed
students. Some sent screenshots of the question
I-T department can probe 16-year-old evasion cases
The Modi government’s comprehensive new law on black
money held overseas will allow the tax department to open records as far
back as 16 years to unearth evasion and enable prosecution.
Finance
Minister Arun Jaitley said in his budget speech that he would introduce
the law in Parliament
Why the stock markets will not fall or correct heavily 2014 onwards
The fall of 2007-2008 where markets slumped from highs of 21000 to lows
of 8000 was a information hoarding era. This disadvantage was very well
used by operators to lure small investors to invest there hard earn
money in penny stocks with unimaginable and unbelievable targets of 200
to
Revenue cannot digest the fact that the Commissioner (A) has allowed CENVAT credit in respect of outdoor catering service to the respondent service tax assessee.
Even employees of smaller
organization having less than 250 workers will be hungry and be required
to be provided with canteen facility - Outdoor catering service is an
Input service - Revenue appeal
Assessee not entitled to interest on refund of excess self-assessment tax paid by him, rules Delhi HC
Assessee not entitled to interest on refund of excess self-assessment tax paid by him, rules Delhi HC
March 3, 2015[2015] 55 taxmann.com 1 (Delhi)
IT
: Refund of excess self-assessment paid by assessee would not be
eligible for interest under section 244A as the provisions of section
244A would not apply thereto
•
The provisions contained in Section 115WJ (Advance tax in respect of
fringe benefits), Section 199 (Credit for tax deducted), Section 206C
(Profits and gains
IndAS, governance and audit committee
On February 16, 2015, the Ministry of Corporate Affairs (MCA) notified the road map for the implementation of IndAS by
companies other than the insurance companies, banking companies and
NBFCs. IndAS is the set of Indian Accounting Standards fully converged
with International Financial Reporting Standards (IFRS).
In the first phase, companies (listed and unlisted) having net worth of Rs 500 crore or more and their holding, subsidiary, joint venture or associate companies will apply IndAS effective from the financial year commencing on or after April 1, 2016 for the preparation and presentation of financial
In the first phase, companies (listed and unlisted) having net worth of Rs 500 crore or more and their holding, subsidiary, joint venture or associate companies will apply IndAS effective from the financial year commencing on or after April 1, 2016 for the preparation and presentation of financial
Carbon tax facts
The Indian government has
made a notable and innovative claim of late, one which might upturn the
standard assumptions by which climate-change negotiations are held. It
has pointed out that India has moved from a carbon-subsidisation regime
to the one where carbon spewing is taxed. This puts India
“Tax offenders cannot approach settlement panel”
Revenue Secretary Shaktikanta Das told The Hindu
that the penalty during the compliance window could be lower than 300
per cent — the rate Finance Minister Arun Jaitley had said in his budget
EMPANELMENT OF MEMBERS TO ACT AS OBSERVERS AT THE EXAMINATION CENTRES FOR THE CHARTERED ACCOUNTANTS EXAMINATIONS MAY / JUNE 2015 OPENED
EMPANELMENT OF MEMBERS TO ACT AS OBSERVERS AT THE EXAMINATION CENTRES
FOR THE
Monday, March 9, 2015
Acceptance Form to conduct Audit of Sanitation Facility being built in Schools under Swachh Bharat Abhiyan on pro-bono basis
|
Acceptance Form to conduct Audit
of Sanitation Facility being built in Schools under Swachh Bharat Abhiyan
on pro-bono basis
Hon'ble Prime Minister, Shri
Narendra Modi nominated the Institute of Chartered Accountants of India
(ICAI) for the Swachh Bharat Abhiyan to take forward this campaign. The
members & students of ICAI spread across the country need to play a
vital role in taking this initiative of the Prime Minister forward and make
Swachh Bharat Abhiyan a resounding success. ICAI is committed to be truly a
Partner in Nation building. With this noble thought in mind,
|
Another Satyam in making Helios and Matheson
The Helios & Matheson story is a chilling reminder of the deep rot in our regulatory and enforcement structure
Last week, our news site put out a detailed report about how Helios
& Matheson (H&M), a company whose net profit had jumped 35% to
Rs 74.12 crore (after providing for interest on all borrowings) for the
four quarters ending September 2014 (against corresponding period the
previous year), was
Bank Audit 2014-15 update
On Saturday & Sunday Following Banks Send Mails to CA Firms for Branch Audit.
1. Canara Bank
2. SBI
3.Union bank of India
India pressurize CAs for tax audits CA without COP cannot conduct tax audit now on
Indian tax authorities have once again pressurized chartered
accountants’ (CAs) community for tax audits under the income tax law.
Several changes are now being proposed to be effective from June 1, on the eligibility criteria for CAs to undertake attestation (audit/certification) work.
These are to be implemented through a change in the meaning of an “accountant” in the income tax
Several changes are now being proposed to be effective from June 1, on the eligibility criteria for CAs to undertake attestation (audit/certification) work.
These are to be implemented through a change in the meaning of an “accountant” in the income tax
Joke of the Day
ą¤øंą¤¤ा ą¤¬ą„ी ą¤¦ेą¤° ą¤øे ą¤
ą¤Ŗą¤Øे ą¤ą¤®ą¤°े ą¤®ें ą¤ुą¤ ą¤¢ूंą¤¢़ ą¤°ą¤¹ा ą¤„ा,
ą¤Ŗą¤°ेą¤¶ाą¤Ø ą¤¹ोą¤ą¤° ą¤ą¤øą¤ी ą¤Ŗą¤¤्ą¤Øी ą¤ीą¤¤ो ą¤¬ोą¤²ी.
ą¤ीą¤¤ो-ą¤¤ुą¤® ą¤ą¤¤ą¤Øी ą¤¦ेą¤° ą¤øे ą¤्ą¤Æा ą¤¢ूंą¤¢़ ą¤°ą¤¹े ą¤¹ो?
ą¤øंą¤¤ा- ą¤¹िą¤”ą¤Ø ą¤ैą¤®ą¤°ा!
ą¤ीą¤¤ो- ą¤¤ुą¤®्ą¤¹ें ą¤ą¤øा ą¤्ą¤Æों ą¤²ą¤ा ą¤ą¤ø ą¤ą¤®ą¤°े ą¤®ें ą¤¹िą¤”ą¤Ø ą¤ैą¤®ą¤°ा ą¤²ą¤ा ą¤¹ै?
ą¤øंą¤¤ा- ą¤ ą¤ą¤° ą¤Æą¤¹ां ą¤¹िą¤”ą¤Ø ą¤ैą¤®ą¤°ा ą¤Øą¤¹ीं ą¤²ą¤ा ą¤¹ोą¤¤ा ą¤¤ो ą¤ी.ą¤µी. ą¤®ें ą¤ ą¤°ą¤¹े ą¤ą¤ø ą¤ą¤¦ą¤®ी ą¤ो ą¤ैą¤øे ą¤Ŗą¤¤ा ą¤¹ोą¤¤ा ą¤ि ą¤¹ą¤® ą¤ø्ą¤ाą¤°
ą¤Ŗą¤°ेą¤¶ाą¤Ø ą¤¹ोą¤ą¤° ą¤ą¤øą¤ी ą¤Ŗą¤¤्ą¤Øी ą¤ीą¤¤ो ą¤¬ोą¤²ी.
ą¤ीą¤¤ो-ą¤¤ुą¤® ą¤ą¤¤ą¤Øी ą¤¦ेą¤° ą¤øे ą¤्ą¤Æा ą¤¢ूंą¤¢़ ą¤°ą¤¹े ą¤¹ो?
ą¤øंą¤¤ा- ą¤¹िą¤”ą¤Ø ą¤ैą¤®ą¤°ा!
ą¤ीą¤¤ो- ą¤¤ुą¤®्ą¤¹ें ą¤ą¤øा ą¤्ą¤Æों ą¤²ą¤ा ą¤ą¤ø ą¤ą¤®ą¤°े ą¤®ें ą¤¹िą¤”ą¤Ø ą¤ैą¤®ą¤°ा ą¤²ą¤ा ą¤¹ै?
ą¤øंą¤¤ा- ą¤ ą¤ą¤° ą¤Æą¤¹ां ą¤¹िą¤”ą¤Ø ą¤ैą¤®ą¤°ा ą¤Øą¤¹ीं ą¤²ą¤ा ą¤¹ोą¤¤ा ą¤¤ो ą¤ी.ą¤µी. ą¤®ें ą¤ ą¤°ą¤¹े ą¤ą¤ø ą¤ą¤¦ą¤®ी ą¤ो ą¤ैą¤øे ą¤Ŗą¤¤ा ą¤¹ोą¤¤ा ą¤ि ą¤¹ą¤® ą¤ø्ą¤ाą¤°
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