Disclaimer:Â The views expressed by the authors on the articles are their own views and do not represent the views of either of The Institute of Chartered Accountants of India or the Eastern India Regional Council of the ICAI or the Branches of the EIRC of ICAI or any of the Committees and any wings of the Institute.This is to certify the views and the articles presented are by the author concerned and personal on the subject and it does not involve any copy right violation or plagiarism.The Institute (ICAI)& EIRC are not in any way responsible for the views expressed in the Contribution / advertisements published
