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From: "Rajeev Gupta" <sainathcrm06@gmail.com>
To: <info@kohli.cards>
Subject: Changes in Corporate Taxation by the Ordinance and Tax Deduction at Source TDS
Date: Wed, 6 Nov 2019 23:19:44 +0530
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Content preview: Changes in Corporate Taxation by the Ordinance and Tax Deduction
at Source TDS Wrt Latest Amendments 2019 19th November 2019 - Mumbai - Ramada
Plaza Palm Grove
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Changes in Corporate Taxation by the Ordinance and Tax Deduction at Source
TDS
Wrt Latest Amendments 2019
19th November 2019 - Mumbai - Ramada Plaza Palm Grove
19th November 2019 - Bangalore - Adarsh Hamilton
20th November 2019 - Chennai - Hyatt Regency
20th November 2019 - Hyderabad -Aditya Park
21st November 2019 - Pune - Sagar Plaza
22nd November 2019 - Ahmedabad - Comfort Inn
23rd November 2019 - Delhi - Park Plaza
23rd November 2019 - Kolkata - Pan Asia Continental
Overview
This programme is planned to explain the changes brought by the Taxation
Laws (Amendment) Ordinance, 2019 i.e. lower Rate without Exemption, Lower
Rate for New Manufacturing Companies etc. This programme covers Tax
Deducted at Source completely. In other words what a Company Executives
handling Tax Deducted at Source and Managers handling Accounts should know
will be covered.
Contents
The Taxation Laws (Amendment) Ordinance, 2019
Tax Rate applicable to companies with exemption and without exemption
Lower Rate Applicable for Manufacturing Companies started from 1st October,
2019
Other Changes relevant to Companies.
Tax Deduction at Source
Introduction, TAN, Deduction at Lower, Issue of Certificate etc. Deposit of
Tax deducted Filing opf Returns etc.
TDS on Salary
Procedure to be followed, Declaration to be obtained, Issue of Certificate
TDS on
* Payment to Contractors
* Fees for Professional and Technical Services
* Rent
* Commission or Brokerage
* Interest Other than Interest on Securities
* Interest on Securities.
TDS on Payment to Non-resident
Detailed discussion on payment to NRIs
TDS on all other Payments.
Information regarding various payments on which tax to be deducted
Interest , Disallowance of expense, Penalty and Prosecution
Precaution to be taken void disallowance etc.
Tax Collection at Source
Discussion on Tax Collected at Source on sale of scrap etc.
Advance Tax
Importance of timely payment of Advance Tax etc.
Timings: 10:00 am - 5:00 pm, Registration begins at 9:30 am*
How to Register:
> Fees: Rs. 9000 /- +18 % GST per person.
> Please write to gcmseminars@yahoo.com
> Call Mr. Rajeev Gupta- 9711114779 / 9540012349 / Call -011-42111617
> Mode of Payment: Cheque / DD / NEFT /Paytm
> Cheque favouring GCM Worldwide payable at New Delhi.
> Our GSTN. No. : 07AECPA0806Q1ZO
> Fees include Refreshment, Lunch, certificate of participation & Course
Material.
*Terms & Condition Apply.
GCM Worldwide
SF - 46, Cross River Mall, Plot No. 9B & 9C, Near Karkardooma Court Metro
Station
Karkardooma, (CBD Shahdara) Delhi - 110032
Tel -011-42111616/617
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height:45.95pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
1.7pt;margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-ali=
gn:
center;text-indent:0cm'><b><font size=3D6 face=3DCambria><span =
style=3D'font-size:
21.0pt;font-family:Cambria;font-weight:bold'>Changes in Corporate =
Taxation by
the Ordinance and Tax Deduction at Source =
TDS</span></font></b><b><font
size=3D5 face=3DCambria><span =
style=3D'font-size:19.0pt;font-family:Cambria;
font-weight:bold'> <o:p></o:p></span></font></b></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
1.7pt;margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-ali=
gn:
center;text-indent:0cm'><b><font size=3D5 face=3DCambria><span =
style=3D'font-size:
16.0pt;font-family:Cambria;font-weight:bold'>Wrt Latest Amendments =
2019</span></font></b><b><font
size=3D5 face=3DCambria><span =
style=3D'font-size:19.0pt;font-family:Cambria;
font-weight:bold'> </span></font></b><b><font size=3D6 =
face=3DCambria><span
=
style=3D'font-size:23.0pt;font-family:Cambria;font-weight:bold'><o:p></o:=
p></span></font></b></p>
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<td width=3D730 height=3D184 bgcolor=3D"#FDE9D9" =
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<p class=3DMsoNormal =
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150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>19<sup>th</sup>
November 2019 – Mumbai – Ramada Plaza Palm =
Grove<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:74.85pt;text-indent:0cm;line-height:
150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>19<sup>th</sup>
November 2019 – <st1:City w:st=3D"on"><st1:place =
w:st=3D"on">Bangalore</st1:place></st1:City>
– Adarsh Hamilton<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
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150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>20<sup>th</sup>
November 2019 – Chennai – Hyatt =
Regency<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:74.85pt;text-indent:0cm;line-height:
150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>20<sup>th</sup>
November 2019 – <st1:City w:st=3D"on"><st1:place =
w:st=3D"on">Hyderabad</st1:place></st1:City>
–Aditya Park<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:74.85pt;text-indent:0cm;line-height:
150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>21<sup>st</sup>
November 2019 – Pune - Sagar =
Plaza<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:74.85pt;text-indent:0cm;line-height:
150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>22<sup>nd</sup> =
November
2019 – Ahmedabad – Comfort =
Inn<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:74.85pt;text-indent:0cm;line-height:
150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>23<sup>rd</sup>
November 2019 – <st1:City w:st=3D"on"><st1:place =
w:st=3D"on">Delhi</st1:place></st1:City>
– Park Plaza<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:74.85pt;text-indent:0cm;line-height:
150%'><b><font size=3D4 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:150%;font-family:Georgia;font-weight:bold'>23<sup>rd</sup>
November 2019 – Kolkata – Pan Asia =
Continental<o:p></o:p></span></font></b></p>
</td>
</tr>
<tr height=3D83 style=3D'height:62.15pt'>
<td width=3D730 height=3D83 bgcolor=3D"#FDE9D9" =
style=3D'width:547.5pt;background:
#FDE9D9;padding:.75pt .75pt .75pt .75pt;height:62.15pt'>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-indent:0c=
m'><b><font
size=3D4 face=3DArial><span =
style=3D'font-size:14.0pt;font-family:Arial;font-weight:
bold'>Overview<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><font size=3D4 face=3DCalibri><span lang=3DEN-IN =
style=3D'font-size:
14.0pt'>This programme is planned to explain the changes brought by =
the
Taxation Laws (Amendment) Ordinance, 2019 i.e. lower Rate without =
Exemption,
Lower Rate for New Manufacturing Companies etc. This programme =
covers Tax
Deducted at Source completely. In other words what a Company =
Executives
handling Tax Deducted at Source and Managers handling Accounts should =
know
will be covered</span></font><font face=3DArial><span =
style=3D'font-family:Arial'>.<o:p></o:p></span></font></p>
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<td width=3D730 height=3D41 bgcolor=3D"#FDE9D9" =
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#FDE9D9;padding:.75pt .75pt .75pt .75pt;height:30.5pt'>
<p class=3DMsoNormal align=3Dcenter =
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size=3D6 face=3DCalibri><span lang=3DEN-IN =
style=3D'font-size:22.0pt;font-weight:
bold'>Contents</span></font></b><b><font size=3D4 face=3DArial><span
=
style=3D'font-size:15.0pt;font-family:Arial;font-weight:bold'><o:p></o:p>=
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</tr>
<tr height=3D32 style=3D'height:24.0pt'>
<td width=3D730 height=3D32 bgcolor=3D"#FDE9D9" =
style=3D'width:547.5pt;background:
#FDE9D9;padding:.75pt .75pt .75pt .75pt;height:24.0pt'>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>The Taxation =
Laws
(Amendment) Ordinance, 2019 <o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Tax Rate applicable to =
companies with
exemption and without exemption<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Lower Rate Applicable for =
Manufacturing
Companies started from 1<sup>st</sup> October, =
2019<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Other Changes relevant to =
Companies.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>Tax Deduction =
at Source <o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Introduction, TAN, Deduction =
at Lower,
Issue of Certificate etc. Deposit of Tax deducted Filing opf Returns =
etc.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>TDS on =
Salary<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Procedure to be followed, =
Declaration to
be obtained, Issue of Certificate<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>TDS =
on<o:p></o:p></span></font></b></p>
<p class=3DListParagraphCxSpFirst =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
0cm;margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align=
:
justify;text-indent:-18.0pt;mso-list:l2 level1 lfo8'><![if =
!supportLists]><font
size=3D4 face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Wingdings'><span style=3D'mso-list:Ignore'>ü<font size=3D1 =
face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font><![endif]><font
size=3D4><span lang=3DEN-IN style=3D'font-size:14.0pt'>Payment to =
Contractors<o:p></o:p></span></font></p>
<p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
0cm;margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align=
:
justify;text-indent:-18.0pt;mso-list:l2 level1 lfo8'><![if =
!supportLists]><font
size=3D4 face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Wingdings'><span style=3D'mso-list:Ignore'>ü<font size=3D1 =
face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font><![endif]><font
size=3D4><span lang=3DEN-IN style=3D'font-size:14.0pt'>Fees for =
Professional and
Technical Services<o:p></o:p></span></font></p>
<p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
0cm;margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align=
:
justify;text-indent:-18.0pt;mso-list:l2 level1 lfo8'><![if =
!supportLists]><font
size=3D4 face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Wingdings'><span style=3D'mso-list:Ignore'>ü<font size=3D1 =
face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font><![endif]><font
size=3D4><span lang=3DEN-IN =
style=3D'font-size:14.0pt'>Rent<o:p></o:p></span></font></p>
<p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
0cm;margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align=
:
justify;text-indent:-18.0pt;mso-list:l2 level1 lfo8'><![if =
!supportLists]><font
size=3D4 face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Wingdings'><span style=3D'mso-list:Ignore'>ü<font size=3D1 =
face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font><![endif]><font
size=3D4><span lang=3DEN-IN style=3D'font-size:14.0pt'>Commission or =
Brokerage<o:p></o:p></span></font></p>
<p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
0cm;margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align=
:
justify;text-indent:-18.0pt;mso-list:l2 level1 lfo8'><![if =
!supportLists]><font
size=3D4 face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Wingdings'><span style=3D'mso-list:Ignore'>ü<font size=3D1 =
face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font><![endif]><font
size=3D4><span lang=3DEN-IN style=3D'font-size:14.0pt'>Interest Other =
than Interest
on Securities<o:p></o:p></span></font></p>
<p class=3DListParagraphCxSpLast =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
0cm;margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align=
:
justify;text-indent:-18.0pt;mso-list:l2 level1 lfo8'><![if =
!supportLists]><font
size=3D4 face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Wingdings'><span style=3D'mso-list:Ignore'>ü<font size=3D1 =
face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font><![endif]><font
size=3D4><span lang=3DEN-IN style=3D'font-size:14.0pt'>Interest on =
Securities.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>TDS on =
Payment to Non-resident<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Detailed discussion on payment =
to NRIs<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>TDS on all =
other
Payments.<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Information regarding various =
payments on
which tax to be deducted<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>Interest , =
Disallowance
of expense, Penalty and Prosecution<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Precaution to be taken void =
disallowance
etc.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>Tax =
Collection at Source<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Discussion on Tax Collected at =
Source on
sale of scrap etc.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt;font-weight:bold'>Advance =
Tax<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D4 =
face=3DCalibri><span
lang=3DEN-IN style=3D'font-size:14.0pt'>Importance of timely payment =
of Advance
Tax etc.</span></font><font size=3D5><span lang=3DEN-IN =
style=3D'font-size:16.0pt'><o:p></o:p></span></font></p>
</td>
</tr>
<tr height=3D217 style=3D'height:163.0pt'>
<td width=3D730 height=3D217 bgcolor=3D"#FDE9D9" =
style=3D'width:547.5pt;background:
#FDE9D9;padding:.75pt .75pt .75pt .75pt;height:163.0pt'>
<p class=3DMsoNormal =
style=3D'margin-left:0cm;text-indent:0cm'><b><font size=3D3
face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia;
font-weight:bold'>Timings: 10:00 am - 5:00 =
pm</span></font></b><font
size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
Georgia'>, Registration begins at 9:30 =
am*<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:0cm;text-indent:0cm'><b><font size=3D3
face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia;
font-weight:bold'>How to Register:</span></font></b><font size=3D3
face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia'><o:p></o:p></span></font><=
/p>
<p class=3DMsoNormal =
style=3D'margin-left:0cm;text-indent:0cm'><b><font size=3D3
face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia;
font-weight:bold'>> Fees: Rs. 9000 /-</span></font></b><font =
size=3D3
face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia'> +18
% GST per person.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:36.0pt;text-indent:0cm'><b><font
size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
Georgia;font-weight:bold'>> </span></font></b><font size=3D3 =
face=3DGeorgia><span
lang=3DEN-IN style=3D'font-size:12.0pt;font-family:Georgia'>Please =
write to <b><span
=
style=3D'font-weight:bold'>gcmseminars@yahoo.com </span></b><o:p></o=
:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:36.0pt;text-indent:0cm'><font size=3D3
face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia'>>
<b><span style=3D'font-weight:bold'>Call Mr. Rajeev Gupta- 9711114779 =
/
9540012349 / Call =
-011-42111617<o:p></o:p></span></b></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:36.0pt;text-indent:0cm'><b><font
size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
Georgia;font-weight:bold'>> </span></font></b><font size=3D3 =
face=3DGeorgia><span
lang=3DEN-IN style=3D'font-size:12.0pt;font-family:Georgia'>Mode of =
Payment:
Cheque / DD / NEFT /Paytm<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:36.0pt;text-indent:0cm'><b><font
size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
Georgia;font-weight:bold'>> </span></font></b><font size=3D3 =
face=3DGeorgia><span
lang=3DEN-IN style=3D'font-size:12.0pt;font-family:Georgia'>Cheque
favouring <b><span style=3D'font-weight:bold'>GCM =
Worldwide</span></b> payable
at <st1:City w:st=3D"on"><st1:place w:st=3D"on"><b><span =
style=3D'font-weight:bold'>New
=
Delhi</span></b></st1:place></st1:City>.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:36.0pt;text-indent:0cm'><b><font
size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
Georgia;font-weight:bold'>> Our GSTN. No. : =
07AECPA0806Q1ZO<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:36.0pt;text-indent:0cm'><b><font
size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
Georgia;font-weight:bold'>> </span></font></b><font size=3D3 =
face=3DGeorgia><span
lang=3DEN-IN style=3D'font-size:12.0pt;font-family:Georgia'>Fees =
include
Refreshment, Lunch, certificate of participation & Course =
Material. <o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:32.4pt;text-indent:0cm'><font size=3D3
face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia'>*Terms
& Condition Apply.</span></font><font size=3D4 face=3D"Times New =
Roman"><span
lang=3DEN-IN style=3D'font-size:13.0pt;font-family:"Times New =
Roman"'><o:p></o:p></span></font></p>
</td>
</tr>
<tr height=3D148 style=3D'height:110.95pt'>
<td width=3D730 height=3D148 bgcolor=3D"#FDE9D9" =
style=3D'width:547.5pt;border:inset 1.0pt;
border-bottom:inset 1.5pt;background:#FDE9D9;padding:.75pt .75pt .75pt =
.75pt;
height:110.95pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><b><u><font size=3D3 face=3DGeorgia><span =
lang=3DEN-IN
style=3D'font-size:12.0pt;font-family:Georgia;font-weight:bold'>GCM =
Worldwide<o:p></o:p></span></font></u></b></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>SF - 46, Cross River Mall, Plot No. 9B =
& 9C,
Near <st1:Street w:st=3D"on"><st1:address w:st=3D"on">Karkardooma =
Court</st1:address></st1:Street>
Metro Station<o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>Karkardooma, (CBD Shahdara) <st1:City =
w:st=3D"on"><st1:place
w:st=3D"on">Delhi</st1:place></st1:City> – =
110032<o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>Tel =
-011-42111616/617<o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>To keep receiving our regular Mailers =
in
inbox.<o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>Add us to your address =
book.<o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>Reply with Subject Remove to unsubscribe =
from the
mailing list</span></font><font face=3D"Times New Roman"><span =
lang=3DEN-IN
style=3D'font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</td>
</tr>
</table>
</div>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:0cm;text-indent:0cm'><font size=3D2 face=3DCalibri><span =
lang=3DEN-IN
style=3D'font-size:10.0pt'><o:p> </o:p></span></font></p>
</div>
</body>
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@KyuuKazami