EIRC 1st August 2016 1

EIRC NEWSLETTERVOL 42 ISSUE : 06 1st AUGUST 2016 ` 10/-

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

EASTERN INDIA REGIONAL COUNCIL(Set up by an Act of Parliament)

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EIRC 1st August 2016 3

My Dear Professional

colleagues,

I know a very busy schedule is ahead for the professionals looking to the last dates for finalization of professional assignments. This is a period when everyone works round the clock and therefore, I would like to wish everyone all the success. In today’s world the success of any institution or an organization depends on

the quality of ideas and belief systems of the people. Thus, let us all make EIRC a Play Ground of ideas, and create a learning culture whereby we all uplift each other in knowledge and expertise.

Let me recall a famous quote of BENJAMIN FRANKLIN: Resolve to perform what you ought; Perform without fail what you resolve. I am certain that our noble profession, must be established way back in 1949 with this vision. Looking forward of the dedication of current Team, I am in strong belief that new milestones will be achieved in near future which will work as Foundation for the years to come. It will be always our endeavour to continuously explore opportunities for growth by synergising and blending its multiple core competencies to create new epicentres of growth. The members of our Institute are inspired by the vision of growing ICAI into one of the global premier institutions and are willing to go the extra mile to generate value for economy, in the process creating growing value for the profession.

64th Annual General Meeting & Prize Distribution Ceremony

The 64th Annual General Meeting of EIRC was held on 26th July 2016 which was attended by many members. The annual report along with the Accounts was adopted. The programme followed by the Annual Prize Distribution Ceremony wherein meritorious students from Eastern Region have been awarded with medals and prizes in different categories, sponsored by our esteemed donors.

I am pleased to inform you that EIRC as in the past could maintain the pace of conducting numerous CPE Programmes for the benefit of the members. In

today’s dynamic business environment, wherein the policies and procedures are undergoing massive changes both at micro and macro level, it becomes very essential for our members to keep pace with the latest developments in the areas of relevance to the profession. EIRC has always been making series of efforts to streamline the operational bottlenecks, which our members may face while delivering the professional obligations and duties, by way of organizing various Seminars / Conferences / Workshops on various subjects. An instance which I would like to share about the thumping success of the Full Day Conference on Information Technology hosted by us on 30th July 2016 at Park Hotel. The Conference witnessed renowned speakers, spread all across the country, all experts deliberating on various issues of the subject, inclusive of the renowned international speaker.

I had the privilege of being present during the National Convention for CA Students organized by Board of Studies of ICAI on 16th & 17th July 2016 wherein enthusiastic students have participated and benefited with the quality deliberation on various topics of contemporary relevance for the CA Course as well as for self-development. It was very gratifying to see students presenting technical papers at this Conference with excellent content and with great confidence and enthusiasm!

We would be celebrating 70th Independence Day. Wish you all a very happy Independence Day in advance and lets swear an oath that we constantly remain in bond and touch to strengthen our community and take our beloved country to a platform where we can proudly boast of our contribution. I believe that you also must be celebrating the “Raksha Bandhan”. The significance and importance of the binding of the adorable sister towards her brothers needs no mention. The very celebration reminds us of the strength of the bond and immense value of it. Similarly, our all-out endeavour should be there to remain in bond akin to this with our CA fraternity in a way ensuring the profession scale newer highs thus bringing pride to our profession.

Let’s touch base …. . today, tomorrow and forever !!!

CA Anirban Datta

Chairman, EIRC of ICAI

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Forthcoming Programme

STUDY CIRCLESTUDY CIRCLE DAY & DATE PROGRAMME SPEAKERS CO- ORDINATOR VENUE DURATION CPE /FEES HOUR

ACAE Chartered Monday, Lecture Meeting on Practical Issues CA Ramesh Kr. Patodia CA Jitendra Lohia ACAE, Emami Conference 5.00pm to 3Accountants’ Study 8th August, 2016 in E-Filing of TDS Returns and 9874044000 Hall, 6, Lyons Range, 8.00pmCircle-EIRC IT Returns info@acaekolkata.org 3rd Floor, Unit-2, jitulohia@knjainco.com Kolkata-700001

DTPA Chartered Saturday, Full Day Annual Tax Eminent Speakers CA Sanjay Bajoria Hotel Taj Bengal, 9.00pm to 6Accountants’ Study 6th August, 2016 Conference-2016 (Details inside in Page No.5 9331845005 Kolkata 5.00pmCircle-EIRC Theme : Better Tax Compliance - of July EIRC Newslettter issue) sbacal@vsnl.net Role of Professionals

Madhya Kolkata Friday Seminar on Income Disclosure CA Sanjay Bhattacharya CA Sandip Dey The Antelope 5.00pm to 3Chartered Accountants 19th August Scheme 2016 and Dispute Dy. Convener 3 Ho Chi Minh Sarani, 8.00pmStudy Circle- EIRC 2016 Resolution Scheme 9830309933 First Floor,Kolkata

VITTA Salahkar Saturday NCLT & NCLAT Eminent Speakers CA Vikash Agarwal Barabazar Library, 4.30pm to 3Chartered Accountants 6th August 9831135411 10/1/1, Syed Salley Lane, 7.30pmStudy Circle- EIRC 2016 Kolkata-700073

VITTA Salahkar Saturday Recent Changes for Private Limited CA (Dr.) Debasish Mitra, CA Vishal Jallan Barabazar Library, 4.30pm to 3Chartered Accountants 13th August Companies Under Companies Council Member,ICAI 9831060432 10/1/1, Syed Salley Lane, 7.30pmStudy Circle- EIRC 2016 Act 2013 Kolkata-700073

VITTA Salahkar Saturday Motivation and Stress Mrs. Amie Bhattacharya CA Lal Babu Chourursia Kala Kunj, 3.00pm to 3Chartered Accountants 20th August Management 9051281438 Shakespear Sarani, 6.00pmStudy Circle- EIRC 2016 Kolkata

VITTA Salahkar Saturday Indian Accounting Standard CA Anirban Datta CA Devendra Agarwal Barabazar Library, 4.30pm to 3Chartered Accountants 27th August Chairman, EIRC 9073110491 10/1/1, Syed Salley Lane, 7.30pmStudy Circle- EIRC 2016 CA Abhijit Bandyopadhyay, Kolkata-700073 Past Council Member, ICAI

DAY AND DATE KNOWLEDGE SESSION RESOURCE COORDINATOR VENUE DURATION CPE DELEGATE PERSON HOURS FEES `

EIRC

Thursday, Real Estate (Regulations & CA Manoj Agarwal CA Sonu Jain R Singhi Hall, 5.30pm to 804th August 2016 Development)Act 2016 EIRC Premises 8.30pm 3 Spot 100

Wednesday, Tally as a Audit Tool CA Vikash Parakh CA Sumit Binani R Singhi Hall, 5.30pm to 3 Free10th August 2016 Mr. Ajit Agarwal EIRC Premises 8.30pm

Saturday, Practical Issues relating to Tax Audit & CA Purushottam Kr. Agrawal CA Nitesh More R Singhi Hall, 2.30pm to 4 10013th August 2016 E-filling of ITR, TAR & TDS Return CA Ramesh Patodia EIRC Premises 6.30pm

Saturday, Finnacle in CBS System CA Sonu Jain, Secretary, EIRC CA Sanjib Sanghi R Singhi Hall, 3.00pm to 3 15020th August 2016 EIRC Premises 6.00pm (with Booklet)

Saturday, Changing Dynamics in Insurance Industry CA Rakesh Agarwal EIRC R Singhi Hall, 2.00pm to 6 30027th August 2016 CA Puja Das EIRC Premises 8.00pm Spot 350 CA R C Guria & Other Eminent Speakers

Please note : 1. Online registration closes 1 days before the day of the Seminar. 2. Spot Registration will be taken subject to availability of seats at the venue. 3. Out of the Registration Fees collected for each programme Rs.10 per person would be contributed to Chartered Accountant Benevolent Fund.

Day anD Date Programme Details Venue Duration

imPortant Dates

Monday, 15th August 2016 Celebration (Flag Hoisting) of Independence Day ICAI Bhawan, EIRC Premises (Russell Street) 10.00am

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Announcements

To Continue this endeavour, CABF invite contribution from our CA members.

The contribution can be made in the form of

1. Life Membership - Rs.2500/-

2. Ordinary Membership - Rs.500/- annually

3. Voluntary Contribution - An honourable amount upto any extent.

All subscription and contribution made towards CABF is eligible for deduction under Section 80(G) of Income Tax Act, 1961.

Chartered Accountants Benevolent Fund (CABF) established in 1962 by ICAI, is one of the largest body providing welfare and support to the Chartered Accountants Fraternity. It provides financial. It provides financial assistance for medical treatment, education, maintenance or any other similar purpose to necessitous persons of the CA fraternity. Financial assistance in lump sum is also fiven to the windows/relatives of the deceased member in case of accident/unnatural dealth at age below 55 years. A considerable number of members/family is already getting such assistance from CABF.

Please contribute generously towards the fund through at par cheque / DD favour “Chartered Accountants Benevolent Fund” and send it concerned Regional of ICAI at 7, Anandilal Poddar Sarani, (Russel Street) Kolkata - 700 071 or at ICAI, A-29, Sector 62, Noida - 201309, Dist-Gautam Budh Nagar (UP), Email:cabf@icai.in

Chartered Accountants Benevolent FundACAE CHARTERED ACCOUNTANTS’ STUDY CIRCLE-EIRC

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FULL DAY ANNUAL CONFERENCE - 2016

Theme : Peeling Inner Layers of Legislative Changes

Date : Saturday, 20th August, 2016

Venue : Hotel Taj Bengal, Kolkata

P R O G R A M M E

Registration : 9:00AM to 10:00AM

KNOWLEDGE SESSION I : 10:00AM to 1:00PM

1. Audit & Accounts CA P R Ramesh, National Head Deloitte

Mumbai

2. Corporate Law CA Amarjit Chopra, Past President, ICAI &

Chairman NACAS, New Delhi

Interactive Cum Question Answer Session

KNOWLEDGE SESSION II : 2:00PM to 5:00PM

1. Indirect Tax CA Madhukar Hiregange, Council Member, ICAI

Bangalore

2. Direct Tax CA Milin Mehta, Vadodara

Interactive Cum Question Answer Session Contact Details :

ACAE Chartered Accountants’ Study Circle-EIRCPh. 2210 7724l Email : info@acaekolkata.org

Fees : `1900/-

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EICASA

My Dear Student Friends,

Life is but a stage as stated by William Shakespeare. We all have come to this world to perform our roles and while performing such roles we need to leave a permanent impression on those around and be arole model to our society. As you transform from one stage of life to another you need to be more pragmatic and understand the philosophy of our life.

The results of the May, 2016 Examinations are just out and there would be moments of joy as well as despair. We need to overcome those feelings and get back to work and work hard so that we can reach the pinnacle of success. My heartiest Congratulations to all those who have been able to add the prefix CA” before their names and have made themselves and their family proud. You must all acknowledge the efforts of your family members who must have a sacrificed a lot in helping you reach to such level.

We were able to hold the Students National Convention at Kolkata in a

CA Manish GoyalChairman EICASA and Vice Chairman EIRC of ICAI

befitting manner and the same was inaugurated by the Honourable Governor of West Bengal, Shri Keshari Nath Tripathi. We had a host of other dignitaries and a student’s participation of about 1200, and we had delegates from 9 out of the 11 branches of EIRC for the 1st time in the recent past. The cultural evening was a great attraction wherein students from various branches performed and left the audience mesmerized.

We are starting the CPT regular Coaching classes at EIRC from 15th August and we shall also announce for the IPCC regular classes soon. EICASA also intends to organise LMR classes for both IPCC and Final Examinations from August. I would urge the students to participate in the activities of the student’s association and also play an instrumental role in organising the same.

Wishing you all the very Best in Life. Be Happy and Keep Smiling.

Group Photo with Students at National Convention for CA Students Glimpse of Students attending the National Convention for CA Students Group Photo with the Students at prize distribution ceremony

DAY AND DATE KNOWLEDGE SESSION RESOURCE PERSON VENUE DURATION DELEGATE FEES `EICASA

Saturday, 6th August 2016 Branch Elocution & Quiz Contest For more information R Singhi Hall, EIRC Premises 11.00am to 5.30pm – visit www.eirc-icai.org Monday, 15th August 2016 CPT Coaching Classes – Inaugural EIRC R Singhi Hall, EIRC Premises 10.00am onwards –Saturday, 20th August 2016 How to Face CA Exam Eminent Speaker R Singhi Hall, EIRC Premises 10.00am to 12.00 noon 50Friday, 26th August 2016 EICASA AGM & Election For more information Regional Council Premises 2.00pm onwards – visit www.eirc-icai.org 7, Anandilal Poddar Sarani (Russell Street)

NOTICE is hereby given that the Annual General Meeting of members of Eastern India Regional Chartered Accountants Students’ Association (EICASA) of the Eastern India Regional Council of the Institute of Chartered Accountants of India is scheduled to be held on Friday, the 26th August, 2016 at 2.00 PM at the Regional Council Premises at 7, Anandilal Poddar Sarani (Russell Street), Kolkata – 700 071 to consider the following agenda :

A G E N D A

1. To approve the Report of the Managing Committee for year 2015-16.

2. To adopt the Accounts of the EICASA for the year ended 31st March, 2016.

3. To conduct the election of EICASA Managing Committee for the year 2016-17.

4. To transact any other business with the permission of the Chairman. (CA Manish Goyal)

Chairman, EICASA

N O T I C E

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Announcements Announcements

CAMPUS PLACEMENT PROGRAMMEfor Newly Qualified Chartered Accountants

Invitation to Organisations / CA Firms

August-September, 2016The Committee for Professional Accountants in Business & Industry (CPABI) of ICAI organises Campus Placement Programme for newly qualified Chartered Accountants twice a year at various centres all over India. This initiative on the part of CPABI provides a unique opportunity both to the employing organisations as well as the young professional aspirants to meet and explore the possibility of taking up positions in Industry.

Campus Placement Programme this time will be organised at 22 (twenty two) centres viz. Ahmedebad, Bangalore, Baroda, Bhubaneswar, Chandigarh, Chennai, Coimbatore, Durgapur, Ernakulam, Hyderabad, Indore, Jaipur, Kanpur, Kolkata, Ludhiana, Mumbai, Nagpur, Navi Mumbai, New Delhi, Pune, Thane & Vasai. The schedule of interview dates is given below :

No. Centre Dates1. Ludhiana 17th August, 20162. Baroda, Durgapur, Ernakulam, Kanpur, Nagpur & Vasai 19th-20th August, 20163. Bhubaneswar, Chandigarh, Coimbatore, Indore, Navi Mumbai & Thane 22nd-23rd August, 20164. New Delhi & Mumbai 19th, 20th, 21st, 22nd, 23rd & 24th September, 20165. Bangalore, Chennai & Kolkata 20th, 21st, 22nd, 23rd & 24th September 20166. Ahmedabad, Hyderabad, Jaipur & Pune 21st, 22nd, 23rd & 24th September, 2016

The above Campus Placement Programme is meant for the candidates who would be passing the CA Final examination held in May, 2016 and are otherwise, eligible.

Dispensation of GMCS-I by merging its syllabus with Orientation Course for 15 days (90 hours)

The Council has decided to dispense with the General Management and Communication Skills (GMCS) – I Course and merge its syllabus with Orientation Programme. Hence forthwith, it will be known as Orientation Course. Accordingly, it has been decided to conduct an Orientation Course with a duration of 15 days (90 hours) with the following modalities:l Students enrolling to the batches commencing from July 1, 2016 onwards would

be required to undergo Orientation Course for 15 days in accordance with the new syllabus and new guidelines.

l The fee for 15 days Orientation Course will be Rs.7,000/- (Rupees seven thousand only).

l Students registered for practical training on or after May 1, 2012 (since the date of commencement of GMCS-I) till December 31, 2014 would be required to undergo GMCS-I uptill December 31, 2016, if not done earlier. Rest all categories of the students who have already completed Orientation Programme (35 hours) are not required to do GMCS-I and will be deemed to have fulfilled the aforestated requirements.

l The nomenclature of GMCS-II would be changed to GMCS which the students would be mandatorily required to undergo before applying for membership of the Institute.

The aforestated decision would be made applicable for the students w.e.f. July 1, 2016.

Any new AS or Ind AS or revised version of AS or Ind

AS, notified by the MCA, is being made applicable for

CA examination only after one year of its notification.

Accordingly, amendments made on 31st March, 2016

by the MCA in the Companies (Accounting Standards)

Rules, 2006 and Companies (Indian Accounting

Standards) Rules, 2015 will not be applicable for

November, 2016 examination both at the Intermediate

(IPC) and Final levels.

Non-applicability of Amendments to AS or Ind AS for November, 2016 Examination

We pray to the almighty that may their soul rest in peace

EIRC DEEPLY MOURNS THE SAD DEMISE OF

CA Gautam SenguptaMembership No. 009183

Passed away on 27th February 2016

CA Nirmal Chandra DasMembership No. 007207

Passed away on 28th June 2016

R e q u i r e d

CA firm with office in Kolkata requires young Chartered Accountants preferably

with DISA.Mail CV to : nundi1975@gmail.com

Nundi & Associates7C, Kiran Shankar Roy Road,

Kolkata - 700001Ph. 033-2230 2516, 2230 8863

(M) 8902496311

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EIRC Events

Citizen & Member Awareness Programme on the Income Declaration Scheme 2016 on 2nd July 2016

Project Finance : Opportunities for CAs on 2nd July 2016

L – R: CA Sonu Jain, Secretary, EIRC, CA S S Gupta, Shri Devendra Nath Mishra, IRS, CA Anirban Datta, Chairman, EIRC, Shri Rakesh Goyal, IRS, Shri Ashish Verma, IRS

L - R: CA Bijay Murmuria, CA Nitesh Kumar More, Member, EIRC

CA DAY – 1ST JULY 2016

CA Rajesh Khanna, Past Chairman, EIRC and Councillor, KMC

Swami Stavapriyananda, Ramkrishna Mission Lok Shiksha Parishad

Shri Rabindranath Ghosh, Hon’ble Minister, Govt. of West Bengal

CA Anirban Datta, Chairman, EIRC CA Arijit Chakraborty delivering on Investment Awareness and Planning

Planting saplings at ICAI site at Rajarhat. Seen from L to R : CA Anirban Datta, Chairman, EIRC, CA Sanjib Sanghi, Member, EIRC, CA Nitesh Kumar More, Member, EIRC

Hoisting the CA Flag – L to R: CA Sanjib Sanghi, Member, EIRC, CA Sushil Kumar Goyal, Council Member, ICAI, CA Anirban Datta, Chairman, EIRC, CA Manish Goyal, Vice Chairman, EIRC, CA Nitesh Kumar More, Member, EIRC, CA Sumit Binani, Treasurer, EIRC

Swachh Bharat Abhiyan on the occasion of CA Day

Chairman, EIRC addresses the gathering on the occasion of CA Day. Others seen from L to R: CA Sanjib Sanghi, Member, EIRC, CA Nitesh Kumar More, Member, EIRC, CA Sumit Binani, Treasurer, EIRC, CA Manish Goyal, Vice Chairman, EIRC, CA Sushil Kumar Goyal, Council Member, ICAI

Inaugurating “Share-n-Care – A mission for the underprivileged” from the hands of Shri Rabindranath Ghosh, Hon’ble Minister, Govt. of WB to Swami Stavapriyananda of Ramkrishna Mission Lok Shiksha Parishad. Others seen from L to R : CA Rajesh Khanna, Past Chairman, EIRC and Councillor KMC, CA Sumit Binani, Treasurer, EIRC, CA Anirban Datta, Chairman, EIRC, CA Manish Goyal, Vice Chairman, EIRC, CA Nitesh Kumar More, Member, EIRC, CA Sanjib Sanghi, Member, EIRC

EIRC 1st August 2016 9

EIRC Events

Seminar on IND AS on 7th July 2016Project Finance: Opportunities for CAs on 5th July 2016

L – R: CA Manas Nayak, CA Saubhik Sarkar, CA Nitesh Kumar More, Member, EIRC, CA Sonu Jain, Secretary, EIRCL – R: Advocate M S Tiwari, CA Nitesh Kumar More, Member, EIRC

Seminar on IND AS on 9th July 2016Seminar on IND AS on 8th July 2016

L – R: CA Arif Ahmed, CA Nitesh Kumar More, Member, EIRC, CA Veena HingarhL – R: CA Arijit Chakraborty, CA Sanjib Sanghi, Member, EIRC, CA Sunita Kedia

Seminar on Financial Modelling : Opportunities for CAs on 13th July 2016Workshop on Top 25 Excel Hacks for Auditors on 11th July 2016

L –R: CA Sanjib Sanghi, Member, EIRC, CA Anurag Singhal, CA Sumit Binani, Treasurer, EIRCL – R: CA Rishabh Pugalia, CA Sanjib Sanghi, Member, EIRC, CA Nitesh Kumar More, Member, EIRC

Decoding Provisions of CA 2013 for CARO Reporting on 22nd July 2016Practical Guide to Drafting & Conveyancing on 21st July 2016

L – R: CA Nitesh Kumar More, Member, EIRC, CA Sonu Jain, Secretary, EIRC, CA Sumit Binani, Treasurer, EIRCL – R: Advocate Ajay Chowdhury, CA Nitesh Kumar More, Member, EIRC

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EIRC Events

Inauguration of the National Convention for CA Students

CA K Sripriya, Council Member, ICAI, CA Dipankar Chatterji, Past Council Member, ICAI, (3rd and 4th from left) alongwith Paper Presenters and Judges

CA Sushil Kumar Goyal, Council Member, ICAI alongwith Paper Presenters and Judges

CA M P Vijay Kumar, Council Member, ICAI, CA Subodh Kumar Agrawal, Past President, ICAI (3rd and 4th from left) alongwith Paper Presenters

Welcoming His Excellency Shri Keshari Nath Tripathi, Governor of WB by CA Anirban Datta, Chairman, EIRC. Others seen are CA Dhiraj Kumar Khandelwal, Vice Chairman, BOS, CA Babu Abraham Kallivayalil, Chairman, BOS, CA Sushil Kumar Goyal, Council Member, ICAI

L – R: CA Sonu Jain, Secretary, EIRC, CA K Sripriya, Council Member, ICAI, CA (Dr) Debashis Mitra, Council Member, ICAI,CA Babu Abraham Kallivayalil, Chairman, BOS, CA Ranjeet Kumar Agarwal, Council Member, ICAI, CA Sushil Kumar Goyal, Council Member, ICAI, CA Manish Goyal, Vice Chairman, EIRC

L – R: CA Sumit Binani, Treasurer, EIRC, Mr.Saunak Bhatta, CA Anirban Datta, Chairman, EIRC, CA Manish Goyal, Vice Chairman, EIRC

Debate Session with CA Sanjib Sanghi, Member, EIRC and CA Arif Ahmed at center

National Convention for CA Students at Kolkata on 16th and 17th July 2016

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EIRC Events

CA Jay A Chhaira, Council Member, ICAI, CA K P Khandelwal, Past Council Member, ICAI (3rd and 4th from left) alongwith Paper Presenters

L –R: CA Avinash Sancheti, CA Nitesh Kumar More, Member, EIRC, CA Nischal Narayanam

National Convention for CA Students at Kolkata on 16th and 17th July 2016

Cultural Programme on 17th July 2016 – National Convention for CA Students at Kolkata

64th Annual General Meeting of EIRC of ICAI on 26th July 2016 Annual Prize Distribution on 26th July 2016

Investor Awareness Programme on 29th July 2016

L to R: CA Sonu Jain, Secretary, EIRC, CA Ranjeet Kumar Agarwal, Council Member, ICAI, CA Anirban Datta, Chairman, EIRC, CA (Dr.) Debashis Mitra, Council Member, ICAI, CA Sumit Binani, Treasurer, EIRC, CA Manish Goyal, Vice Chairman, EIRC

L to R: CA Sonu Jain, Secretary, EIRC, CA Nitesh Kumar More, Member, EIRC, CA Siddhartha Chatterjee

Annual Prize Distribution to Meritious Students

L-R : Mr. Vibhor Tandon, CA Sonu Jain, Secretary, EIRC, Mr. Arunava Chattopadhyay

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Registered RN 27144/75 Registration No. KOL RMS / 227 / 2016-18

If undelivered please return to : Eastern India Regional Council, The Institute of Chartered Accountants of India, 7, Anandilal Poddar Sarani (Russell Street), Kolkata - 700 071

Owner: The Institute of Chartered Accountants of India, Eastern India Regional Council Printer: Shri Alok Ray, Joint Secretary, The Institute of Chartered Accountants of India, Publisher: Shri Alok Ray, Joint Secretary, The Institute of Chartered Accountants of India Published from : The Institute of Chartered Accountants of India, Eastern India Regional Council, 7, Anandilal Poddar Sarani, P.S.: Shakespeare Sarani, Kolkata - 700 071 Printed from: CDC Printers Pvt. Ltd., Tangra Industrial Estate - II, (Bengal Pottery), 45, Radhanath Chowdhury Road, P.S. :Tangra Kolkata - 700 015 Editor: Shri Anirban Datta, Chairman, Eastern India Regional Council, The Institute of Chartered Accountants of India.

The Institute does not accept any responsibility for the view expressed in the contributions of advertisements published in the newsletter. Phone: 91-33-30211140/41, Fax: 033-22272317, Website: www.eirc-icai.org, Email : eirc@icai.in

BOOK POSTCA Anirban Datta, EditorCA Manish Goyal, Jt. EditorCA Sonu Jain, MemberCA Vineeta Agarwal, Co-opted Member

CA Sumit Binani, MemberCA Sushil Kr. Goyal, Member

CA Ranjeet Kr. Agarwal, Member

CA Kaushik Ghosh, Co-opted Member

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