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From: "Nikhil Kapoor" <sunriseglobal1986@gmail.com>
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Subject: TDS and Remuneration Wrt Latest Amendments 
Date: Tue, 14 Jan 2020 19:03:21 +0530
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TDS and Remuneration 

Wrt Latest Amendments 


21st January 2020 - Delhi - Park Plaza

21st January 2020  - Mumbai - Ramada Plaza Palm Grove

22nd January 2020  - Bangalore - Royal Orchid

23rd January 2020  - Ahmedabad - Comfort Inn 

23rd January 2020  - Chennai - Ambica Empire

24th January 2020  - Pune - Sagar Plaza

25th January 2020  - Hyderabad -Aditya Park


Overview

The Central Board of Direct Taxes (CBDT) has notified certain changes in
Form 16. The new Form 16 is made effective from May 12, 2019. Employers
issuing Form 16 for the financial year 2018-19 will have to issue them in
the new format.

Besides these changes, We will discuss TDS under section 192, 192A, 194C,
194-I, 194-IA, 194-IB,194J, 194M, 194N and 195, contemporary issues on TDS
(including correction statements pertaining to quarterly TDS returns).

Taxation Laws (Amendment) Ordinance 2019 has made significant changes in
corporate tax rates for certain companies and applicability of surcharge in
different situations. All these important changes affecting corporate tax,
personal tax, TDS, remuneration planning, perquisite taxation, taxation of
retirement benefits will be discussed in the interactive workshop.

 

Contents

Modification in the format of Form No. 16 (Part B) & Form No. 24Q (Annexure
II)

* Impact on ITR filing

* FORM 16 changes

*Details of different allowances/perquisites given to employees

* Details of exemption given to the concerned employee under different
clauses of section 10

*  Details of deductions given under different sections under Chapter VI-A
(i.e., sections 80C to 80U)

*  Details of other incomes reported by employee to employer

*  PAN of landlord in case of exemption pertaining to house rent allowance

*  PAN of lender in case of interest on housing loan

TDS on Salary under section 192

* Obligation of employer under section 192.

* Estimation of employees' salary. Other incomes of employees. Losses
declared by employees.

* Form No. 12BB, Form No. 12BA

* Preparation of Form No. 16 in different situations - When an employee has
joined or left during a financial year, details of other incomes/loss of
employees in Form No. 16, details of tax deducted by others in respect of
other income reported by employees in Form No. 16.

* Employers' obligation in respect of computation of relief under section 89
and providing deduction under sections 80C to 80U. 

* Quarterly return in Form No. 24Q in electronic format. 

* Time limit for payment of TDS to the government

* Employee needs to provide all the documents related to deductions as well
as other income for proper computation of TDS

* TDS and taxation of retirement benefits (gratuity, leave encashment,
provident fund, pension and voluntary retirement)

TDS on payments other than salary

* TDS under section 194C, 194DA, 194-I, 194-IA, 194-IB, 194J, 194-IC, 194LA,
194M, 194N, 195

* Consequences of TDS defaults

* Forms for lower or no deduction of TDS under Section 197

GST on Perk/perquisite provided to employees

* Whether perk/perquisite provided to employees in the course of employment
is "supply" under GST

*  What are the perks given by employer which will attract GST?

* What is the different between gift or a reward and whether reward should
attract GST or should be treated as a performance bonus in nature of salary?

* Can personal use of company cars be treated as a service and whether it
will attract GST?

* Will companies be able to claim input tax credit on Intra-company
'transactions'?

Tax on Remuneration Planning with tax provisions for different scenarios

* Remuneration planning to minimize employees' tax liability.

* Restructuring of present remuneration plan keeping in view present and
future tax liability of employees.

* Tax on different perquisites provided to employees (like -
rent-free/concessional accommodation, car, driver, education, domestic
servant, interest-free/concessional lo an, sweat equity shares,
touring/travelling facility, gift, club facility, credit card facility, meal
vouchers, refreshments, use of movable assets, transfer of movable assets,
medical facility, leave travel concession).

* Tax-free perquisites.

* Tax planning devices - How to convert within legal parameter a taxable
perquisite into tax-free perquisite or perquisite taxable at concessional
rate.

* Documentation required for including perquisites while calculating TDS

Provisions pertaining to surcharge for assessment year 2020-21

* New provisions as introduced by Taxation Laws (Amendment) Ordinance 2019

*  Applicability of the new provisions in TDS matters

Special provisions pertaining to taxation of certain companies

* Lower corporate tax regime under new sections 115BAA and 115BAB [as
introduced by Taxation Laws (Amendment) Ordinance 2019]

* Consequences when above provisions are applicable

* Applicability of MAT/carried forward of MAT under the new tax regime

* Comparative corporate tax incidence under old regime and new regime

Other amendments

* Lower MAT

* New depreciation rates for purchase of cars, buses, trucks, etc.


Timings: 10:00 am - 5:00 pm, Registration begins at 9:30 am*

How to Register:

> Fees: Rs. 7000+18 % GST per person.

> Please write to gfordseminars@yahoo.com 

> Call Mr. Nikhil Kapoor- 09315556407 / 09711114779 / Call -011-42111617

> Mode of Payment: Cheque / DD / NEFT /Paytm

> Cheque favouring GFORD Institute of Management Pvt Ltd payable at New
Delhi.

> Our GSTN. No. : 07AAECG5523F1ZU

> Fees include Refreshment, Lunch, certificate of participation & Course
Material. 

*Terms & Condition Apply.


GFORD Institute of Management Pvt Ltd

Tel -011-42111616/617

To keep receiving our regular Mailers in inbox.

Add us to your address book.

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  January 2020&nbsp; &#8211; Ahmedabad &#8211; Comfort Inn =
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  padding:.75pt .75pt .75pt .75pt;height:62.15pt'>
  <p class=3DMsoNormal =
style=3D'margin-left:0cm;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Arial;
  color:black;font-weight:bold'>Overview</span></font></b><font size=3D3
  color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:
  12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:0cm;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Arial;
  color:black'>The Central Board of Direct Taxes (CBDT) has notified =
certain
  changes in Form 16. The new Form 16 is made effective from May 12, =
2019.
  Employers issuing Form 16 for the financial year 2018-19 will have to =
issue
  them in the new format.</span></font><font size=3D3 color=3D"#222222"
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  "Times New Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:0cm;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Arial;
  color:black'>Besides these changes, We will discuss TDS under section =
192,
  192A, 194C, 194-I, 194-IA, 194-IB,194J, 194M, 194N and 195, =
contemporary
  issues on TDS (including correction statements pertaining to quarterly =
TDS
  returns).</span></font><font size=3D3 color=3D"#222222" face=3D"Times =
New Roman"><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:0cm;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Arial;
  color:black;font-weight:bold'>Taxation Laws (Amendment) Ordinance 2019 =
has
  made significant changes in corporate tax rates for certain companies =
and
  applicability of surcharge in different situations. All these =
important
  changes affecting corporate tax, personal tax, TDS, remuneration =
planning,
  perquisite taxation, taxation of retirement benefits will be discussed =
in the
  interactive workshop.</span></font></b><font size=3D3 =
color=3D"#222222"
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  "Times New Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:0cm;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black;font-weight:bold'><o:p>&nbsp;</o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:0cm;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D6 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:21.5pt;font-family:Arial;
  =
color:black;font-weight:bold'>Contents<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>Modification in the format of Form No. =
16 (Part
  B) &amp; Form No. 24Q (Annexure II)</span></font></b><font size=3D4
  color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:
  14.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:18.25pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><b><font size=3D3
  color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:
  Arial;color:black;font-weight:bold'>Impact on ITR =
filing</span></font></b><font
  size=3D3 color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN
  style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:18.25pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><b><font size=3D3
  color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:
  =
Arial;color:black;font-weight:bold'>FORM&nbsp;16&nbsp;changes</span></fon=
t></b><font
  size=3D3 color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN
  style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:39.5pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black'>&middot;</span></font><font size=3D3 color=3Dblack =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;color:black'>Details of
  different allowances/perquisites given to employees</span></font><font
  size=3D3 color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN
  style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:39.5pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black'>&middot; </span></font><font size=3D3 color=3Dblack =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;color:black'>Details of
  exemption given to the concerned employee under different clauses of =
section
  10</span></font><font size=3D3 color=3D"#222222" face=3D"Times New =
Roman"><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:39.5pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black'>&middot;</span></font><font size=3D1 color=3Dblack =
face=3D"Times New Roman"><span
  lang=3DEN-IN style=3D'font-size:7.0pt;font-family:"Times New =
Roman";color:black'>&nbsp;&nbsp;</span></font><font
  size=3D3 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;
  font-family:Arial;color:black'>Details of deductions given under =
different
  sections under Chapter VI-A (<i><span =
style=3D'font-style:italic'>i.e.</span></i>,
  sections 80C to 80U)</span></font><font size=3D3 color=3D"#222222"
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  "Times New Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:39.5pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black'>&middot;</span></font><font size=3D1 color=3Dblack =
face=3D"Times New Roman"><span
  lang=3DEN-IN style=3D'font-size:7.0pt;font-family:"Times New =
Roman";color:black'>&nbsp;&nbsp;</span></font><font
  size=3D3 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;
  font-family:Arial;color:black'>Details of other incomes reported by =
employee
  to employer</span></font><font size=3D3 color=3D"#222222" =
face=3D"Times New Roman"><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:39.5pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black'>&middot;</span></font><font size=3D1 color=3Dblack =
face=3D"Times New Roman"><span
  lang=3DEN-IN style=3D'font-size:7.0pt;font-family:"Times New =
Roman";color:black'>&nbsp;&nbsp;</span></font><font
  size=3D3 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;
  font-family:Arial;color:black'>PAN of landlord in case of exemption
  pertaining to house rent allowance</span></font><font size=3D3 =
color=3D"#222222"
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  "Times New Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:39.5pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black'>&middot;</span></font><font size=3D1 color=3Dblack =
face=3D"Times New Roman"><span
  lang=3DEN-IN style=3D'font-size:7.0pt;font-family:"Times New =
Roman";color:black'>&nbsp;&nbsp;</span></font><font
  size=3D3 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;
  font-family:Arial;color:black'>PAN of lender in case of interest on =
housing
  loan</span></font><font size=3D3 color=3D"#222222" face=3D"Times New =
Roman"><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>TDS&nbsp;on Salary under section =
192<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Obligation of employer under section =
192.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Estimation of employees&#8217; salary. Other incomes of
  employees. Losses declared by employees.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Form No. 12BB, Form No. 12BA<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Preparation of Form No. 16 in different situations =
&#8211; When
  an employee has joined or left during a financial year, details of =
other
  incomes/loss of employees in Form No. 16, details of tax deducted by =
others
  in respect of other income reported by employees in Form No. =
16.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Employers&#8217; obligation in respect of computation of =
relief under
  section 89 and providing deduction under sections 80C to =
80U.</span></font><b><font
  size=3D2 color=3Dblack face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;
  font-family:Symbol;color:black;font-weight:bold'> =
<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Quarterly return in Form No. 24Q in electronic =
format.</span></font><b><font
  size=3D2 color=3Dblack face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;
  font-family:Symbol;color:black;font-weight:bold'> =
<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>*</span></font></b><font size=3D1 =
color=3Dblack
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:7.0pt;font-family:
  "Times New Roman";color:black'>&nbsp;</span></font><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Time limit for payment of&nbsp;TDS&nbsp;to the =
government<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Employee needs to provide all the documents related to
  deductions as well as other income for proper computation =
of&nbsp;TDS<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>TDS and taxation of retirement benefits (gratuity, leave
  encashment, provident fund, pension and voluntary =
retirement)</span></font><font
  size=3D3 color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN
  style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>TDS&nbsp;on payments other than =
salary<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>TDS&nbsp;under section&nbsp;<b><span =
style=3D'font-weight:bold'>194C,
  194DA, 194-I, 194-IA, 194-IB, 194J, 194-IC</span></b>,<b><span
  style=3D'font-weight:bold'>&nbsp;194LA, 194M, 194N, =
195<o:p></o:p></span></b></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Consequences =
of&nbsp;TDS&nbsp;defaults<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Forms for lower or no deduction of&nbsp;TDS&nbsp;under =
Section
  197</span></font><font size=3D3 color=3D"#222222" face=3D"Times New =
Roman"><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>GST on Perk/perquisite provided to =
employees<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Whether perk/perquisite provided to employees in the =
course of
  employment is &#8220;supply&#8221; under =
GST<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D1 =
color=3Dblack
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:7.0pt;font-family:
  "Times New Roman";color:black'>&nbsp;</span></font><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>What are the perks given by employer which will attract =
GST?<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>What is the different between gift or a reward and =
whether
  reward should attract GST or should be treated as a performance bonus =
in
  nature of salary?<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Can personal use of company cars be treated as a service =
and
  whether it will attract GST?<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Will companies be able to claim input tax credit on =
Intra-company
  &#8216;transactions&#8217;?</span></font><font size=3D3 =
color=3D"#222222"
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  "Times New Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>Tax on Remuneration Planning with tax
  provisions for different scenarios<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Remuneration planning to minimize employees&#8217; tax
  liability.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Restructuring of present remuneration plan keeping in =
view
  present and future tax liability of =
employees.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Tax on different perquisites provided to employees (like =
&#8211;
  rent-free/concessional accommodation, car, driver, education, domestic
  servant, interest-free/concessional lo an, sweat equity shares,
  touring/travelling facility, gift, club facility, credit card =
facility, meal
  vouchers, refreshments, use of movable assets, transfer of movable =
assets,
  medical facility, leave travel =
concession).<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>*</span></font></b><font size=3D1 =
color=3Dblack
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:7.0pt;font-family:
  "Times New Roman";color:black'>&nbsp;</span></font><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Tax-free perquisites.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Tax planning devices &#8211; How to convert within legal
  parameter a taxable perquisite into tax-free perquisite or perquisite =
taxable
  at concessional rate.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Documentation required for including perquisites while =
calculating&nbsp;TDS</span></font><font
  size=3D3 color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN
  style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>Provisions pertaining to surcharge for
  assessment year 2020-21<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>New provisions as introduced by Taxation Laws (Amendment)
  Ordinance 2019<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D1 =
color=3Dblack
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:7.0pt;font-family:
  "Times New Roman";color:black'>&nbsp;</span></font><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Applicability of the new provisions in TDS =
matters</span></font><font
  size=3D3 color=3D"#222222" face=3D"Times New Roman"><span lang=3DEN-IN
  style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>Special provisions pertaining to =
taxation of
  certain companies</span></font></b><font size=3D2 color=3Dblack =
face=3DSymbol><span
  lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;color:black'><o:p></o:p></sp=
an></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Lower corporate tax regime under new sections 115BAA and =
115BAB
  [as introduced by Taxation Laws (Amendment) Ordinance =
2019]<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Consequences when above provisions are =
applicable<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>*</span></font></b><font size=3D1 =
color=3Dblack
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:7.0pt;font-family:
  "Times New Roman";color:black'>&nbsp;</span></font><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Applicability of MAT/carried forward of MAT under the new =
tax
  regime<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Comparative corporate tax incidence under old regime and =
new
  regime</span></font><font size=3D3 color=3D"#222222" face=3D"Times New =
Roman"><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:"Times New =
Roman";color:#222222'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D4 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Arial;
  color:black;font-weight:bold'>Other =
amendments<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>Lower MAT<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:11.15pt;text-align:justify;text-indent:
  0cm;background:white;vertical-align:baseline'><b><font size=3D2 =
color=3Dblack
  face=3DSymbol><span lang=3DEN-IN =
style=3D'font-size:10.0pt;font-family:Symbol;
  color:black;font-weight:bold'>* </span></font></b><font size=3D3 =
color=3Dblack
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:11.5pt;font-family:Arial;
  color:black'>New depreciation rates for purchase of cars, buses, =
trucks, etc.</span></font><font
  face=3DArial><span =
style=3D'font-family:Arial'><o:p></o:p></span></font></p>
  </td>
 </tr>
 <tr height=3D183 style=3D'height:137.3pt'>
  <td width=3D730 height=3D183 bgcolor=3D"#FDE9D9" =
style=3D'width:547.5pt;background:
  #FDE9D9;padding:.75pt .75pt .75pt .75pt;height:137.3pt'>
  <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:&nbsp;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'>,&nbsp;Registration begins at&nbsp;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'>&gt; Fees: Rs. 7000</span></font></b><font size=3D3
  face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia'>+18
  %&nbsp;GST&nbsp;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'>&gt; </span></font></b><font size=3D3 =
face=3DGeorgia><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:Georgia'>Please =
write to&nbsp;<b><span
  =
style=3D'font-weight:bold'>gfordseminars@yahoo.com&nbsp;</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'>&gt;
  <b><span style=3D'font-weight:bold'>Call Mr. Nikhil Kapoor- =
09315556407 /
  09711114779 / 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'>&gt; </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'>&gt; </span></font></b><font size=3D3 =
face=3DGeorgia><span
  lang=3DEN-IN style=3D'font-size:12.0pt;font-family:Georgia'>Cheque
  favouring&nbsp;<b><span style=3D'font-weight:bold'>GFORD Institute of
  Management Pvt Ltd </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'>&gt; Our GSTN. No. : =
07AAECG5523F1ZU<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'>&gt; </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 &amp; 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
  &amp; 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=3D3 style=3D'height:2.5pt'>
  <td width=3D730 height=3D3 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:2.5pt'>
  <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'>GFORD =
Institute
  of Management Pvt Ltd<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'>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&nbsp;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>
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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>
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