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Every Employer who is paying salary to his employee which is more then maximum amount exempt from tax has to deduct TDS on such Salaries Under section 192 of the Income tax Act,1961. While deducting TDS employers are faced with following questions :-

1. How to Calculate TDS and What Rate TDS needs to be deducted?

2. How to Compute Average rate of TDS deduction on Salary?

3. TDS on Perquisites

4. What if Employee is receiving Salary from more then one employer or received from more then one employer

5. Relief When Salary Paid in Arrear or Advance:

6. Information regarding Income under any other head:

7. Computation of income under the head “ Income from house property”:

8. Conditions for Claim of Deduction of Interest on Borrowed Capital for Computation of Income From House Property Section 24(b):

9. Salary Paid in Foreign Currency

SECTION 192 OF THE INCOME-TAX ACT, 1961: BROAD SCHEME OF TAX DEDUCTION AT SOURCE FROM “SALARIES”:

1.  Method of Tax Calculation:

Every person who is responsible for paying any income chargeable under the head “Salaries” shall  deduct income-tax  on  the estimated income of the assessee  under the head “Salaries” for the financial year 2018-19. The income-tax is required to be calculated on the basis of the rates  given in the post titled –Income Tax Rates for financial year 2018-19 / AY 2019-20 subject to the  provisions related to requirement to furnish PAN as per sec 206AA of the Act, and shall be deducted at the time of each payment. No tax, however, will be required to be deducted at source  in  any  case unless the  estimated salary income including the value of perquisites, for the financial year exceeds Rs. 2,50,000/- or Rs.3,00,000/- or Rs. 5,00,000/-, as the case may be, depending upon the age of the employee.

(Some typical examples of computation of tax are given at Annexure-I).

2.  Payment of Tax on Perquisites by Employer:

An option has been given to  the employer to pay the tax  on non-monetary perquisites given to an employee.  The employer  may, at its option, make  payment of the tax on such perquisites himself  without making any TDS from the salary of the  employee. However, the employer will have to pay the tax at the time when such tax  was  otherwise  deductible  i.e. at the time of payment of income chargeable under the head “salaries” to the employee.

2.1  Computation of Average Income Tax:

For the purpose  of  making  the  payment  of  tax mentioned in para 3.2 above, tax  is to be determined at the  average  of income  tax  computed on the  basis of rate in force  for  the financial  year, on  the  income  chargeable under the  head  ”salaries”, including the  value of perquisites for  which tax  has been paid by the employer himself.

2.2  Illustration:

The income chargeable under the head “salaries” of an employee below sixty years of age for the year inclusive of all perquisites is Rs.4,50,000/-, out of which, Rs.50,000/- is on account of non-monetary perquisites and  the employer opts to pay the tax on such perquisites as per the provisions discussed in para 3.2 above.

STEPS:

Income Chargeable under the head “Salaries”
inclusive of all perquisites
Rs.  4,50,000/-
Tax on Total Salary (including Cess) Rs.  10,400/-
Average Rate of Tax [(10,400/4,50,000) X 100] 2.31%
Tax payable on Rs.50,000/= (2.31% of 50,000) Rs.  1155/-
Amount required to be deposited each month Rs. 96 (Rs. 96.25) =1155/12)

The  tax  so paid  by  the  employer shall be deemed to be TDS made from the salary of the employee.

3.  Salary From More Than One Employer:

Section 192(2) deals with situations where an individual is working under more than one employer or has changed from one employer to another. It provides for deduction  of  tax at source by such employer (as the tax payer may choose) from the aggregate salary of the employee,  who is or has been in receipt of salary from more than one employer. The employee is now required to furnish to the present/chosen employer details of the income under the head “Salaries” due or received from the former/other employer and also tax deducted at source therefrom, in writing and duly verified by him and by the former/other employer. The present/chosen employer will be required to deduct tax at source on the aggregate amount of salary (including salary received from the former or other employer).

4.  Relief When Salary Paid in Arrear or Advance:

4.1  Under  section  192(2A)  where  the  assessee,  being  a  Government  servant  or  an employee  in  a company,  co-operative  society,  local  authority,  university, institution, association or body is entitled to the relief under  Section 89(1)  he may furnish to the person responsible  for making the payment referred to  in Para (1), such particulars in  Form No. 10E duly verified by him,  and thereupon the person responsible, as aforesaid, shall  compute the relief on the basis of such  particulars and take the same into  account  in  making  the deduction  under Para(1) above.

Here “University means  a  University  established  or  incorporated  by  or  under  a Central, State  or  Provincial  Act,  and  includes  an institution  declared  under  section 3 of the University Grants  Commission  Act, 1956, to be a University for the purposes of that Act.

4.2 With effect from 1/04/2010 (AY 2010-11), no such relief shall be granted in respect of any amount received or receivable by an assessee on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in section 10(10C)(i) (read with Rule 2BA), a scheme of voluntary separation, if an exemption in respect of any amount received or receivable on such voluntary retirement or termination of his service or voluntary separation has been claimed by the assessee under section 10(10C) in respect of such, or any other, assessment year.

5.  Information regarding Income under any other head:

(i) Section 192(2B)  enables a taxpayer to furnish  particulars  of income under any head other than “Salaries” ( not being a loss under any such head other than the loss under the head “ Income from house property”) received by the taxpayer for the same financial year and of any tax deducted at source thereon. The particulars may now be furnished in a simple statement, which is properly signed and verified by the taxpayer in the  manner as prescribed under Rule 26B(2) of the Rules and shall be annexed to the simple statement. The form of verification is reproduced as under:

I, …………………. (name of the assessee), do declare that what is stated above is true to the best of my information and belief.

It is reiterated that the DDO can take into account any loss only under the head “Income from house property”.  Loss under any other head cannot be considered by the DDO for calculating the  amount  of  tax  to be deducted.

6.  Computation of income under the head “ Income from house property”:

While  taking  into  account  the  loss  from  House  Property,  the  DDO  shall  ensure  that  the employee  files  the declaration referred to above and encloses therewith  a computation of such loss from house property. Following details shall be obtained and kept by the employer in respect of loss claimed under the head “ Income from house property” separately for each house property:

a)  Gross annual rent/value

b)  Municipal Taxes paid, if any

c)  Deduction claimed for interest paid, if any

d)  Other deductions claimed e)  Address of the property

f)   Amount of loan, if any; and

g)  Name and address of the lender (loan provider)

6.1  Conditions for Claim of Deduction of Interest on Borrowed Capital for Computation of Income From House Property Section 24(b):

Section 24(b) of the Act allows deduction from income from houses property on interest on borrowed capital as under:-

(i) the deduction is allowed only in case of  house property which is owned and is in the occupation of the employee for his own residence.However, if it is actually not occupied by the employee in view of his place of the employment being at other place, his residence in that other place should not be in a building belonging to him.

(ii) The quantum of deduction allowed as per table below:

Sl
No
Purpose of borrowing capital

Date of borrowing
capital

Maximum Deduction
allowable

1

Repair or renewal or reconstruction of the
house
Any time Rs. 30,000/-

2

Acquisition or construction of the house Before 01.04.1999 Rs. 30,000/-

3

Acquisition or construction of the house On or after 01.04.1999 Rs. 200,000/-

In case of Serial No. 3 above

(a) The acquisition or constructing of the house should be completed within 5 years from the end of the FY in which the capital was borrowed. Hence it is necessary for the DDO to have the completion certificate of the house property against which deduction is claimed either from the builder or through self-declaration from the employee.

(b) Further any prior period interest for the FYs upto the FY in which the property was acquired and constructed shall be deducted in equal installments for the FY in question and subsequent four FYs.

(c) The employee has to furnish before the DDO a certificate from the person to whom any interest is payable on the borrowed capital specifying the amount of interest payable. In case a new loan is taken to repay the earlier loan, then the certificate should also show the details of  Principal and Interest of the loan so repaid.

7.  Adjustment for Excess or Shortfall of Deduction:

The provisions of Section 192(3) allow the deductor to make adjustments for any excess  or shortfall in the deduction of tax already made during the financial year, in subsequent deductions for that employee within  that financial year itself.

8.  Salary Paid in Foreign Currency:

For  the purposes of deduction of tax on salary payable  in  foreign currency, the value in rupees of such salary shall be calculated at the “Telegraphic transfer buying rate” of such currency as on the date on which tax is required to be deducted at source (see Rule 26).

ANNEXURE-I

SOME ILLUSTRATIONS

Example  1

For Assessment Year 2019-20

(A) Calculation of Income tax in the case of an employee (Male or Female) below the age of sixty years and having gross salary income of:

i) Rs.2,50,000/- ,

ii)  Rs.5,00,000/- ,

iii) Rs.10,00,000/- and

iv) Rs.20,00,000/-.

v)  1,10,00,000

(B) What will be the amount of TDS in case of above employees, if PAN is not submitted by them to their DDOs/Offices:

Particulars

Rupees
(i)

Rupees
(ii)

Rupees
(iii)

Rupees
(iv)

Rupees
(v)

Gross Salary Income
(including allowances)
2,50,000 5,00,000 10,00,000 20,00,000 1,10,00,000
Contribution of G.P.F. 45,000 50,000 1,00,000 1,00,000 1,00,000

Computation of Total Income and tax payable thereon

Particulars

Rupees
(i)

Rupees
(ii)

Rupees
(iii)

Rupees
(iv)

Rupees
(v)

Gross Salary 2,50,000 5,00,000

10,00,00
0

20,00,000 1,10,00,000
Less: Standard Deduction u/s 16 40,000 40,000 40,000 40,000 40,000
Less: Deduction U/s 80C 45,000 50,000 1,00,000 1,00,000 1,00,000
Taxable Income 1,65,000 4,10,000 8,60,000 18,60,000 10,860,000
(A)  Tax thereon Nil 8,000 84,500 3,70,500 3,070,500

Surcharge

46,0575
Add:
(i) Health and education cess @4%
Nil 320 3380 14820 1,41,243

 

Total tax payable Nil 83,20 87,880 3,85,320 3,672,318
(B) TDS under sec. 206AA in case where PAN is not furnished by the employee Nil 90,000 1,72,000 3,85,320 3,672,318

Example 2

For Assessment Year 2019-20

Calculation of Income Tax in the case of an employee below the age of sixty years having a handicapped dependent ( With valid PAN furnished to employer).

S.No.

Particulars

Rupees
1 Gross Salary 4,20,000
2 Amount  spent  on  treatment  of a  dependant,  being  person  with disability (but not severe disability)

7000

3 Amount paid to LIC with regard to annuity for the maintenance of adependant,beingpersonwithdisability(butnotsevere disability)    60,000
4 GPF Contribution 25,000
5 LIP Paid 10,000

Computation of Tax

S.No. Particulars Rupees
1 Gross Salary 4,20,000
Less: Standard Deduction u/s 16 40,000
Less: Deduction U/s 80DD (Restricted to Rs.75,000/-only) 75,000
2 Taxable income 3,05,000
Less:  Deduction U/s 80C (i) GPF  Rs.25,000/-(ii) LIP  Rs.10,000/-= Rs.35,000/- 35,000
3 Total Income 2,70,000
4 Income Tax thereon/payable 1,000
Less: Rebate u/s 87A 1000
Income Tax thereon/payable 0
5 Add: Health and Education Cess @4% 0
6 Total Income Tax payable 0

Example 3

For Assessment Year 2019-20

Calculation of Income Tax in the case of an employee below age of sixty years where medical treatment expenditure was borne by the employer  (With valid PAN furnished to employer).

S.No. Particulars Rupees
1 Gross Salary 4,00,000
2 Medical Reimbursement by employer on the treatment of self and dependent family member 35,000
3 Contribution of GPF 20,000
4 LIC Premium 20,000
5 Repayment of House Building Advance 25,000
6 Tuition fees for two children 60,000
7 Investment in Unit-Linked Insurance Plan 20,000

Computation of Tax

S.No. Particulars Rupees
1 Gross Salary 4,00,000
Add: Perquisite in respect of reimbursement of Medical Expenses 35,000
2 Total Salary 4,35,000
Less: Standard Section u/s 16 40,000
3 Taxable Salary 3,95,000
Less:  Deduction U/s 80C (i) GPF Rs. 20,000/-

(ii) LIC  Rs.20,000/-

(iii) Repayment of House Building AdvanceRs. 25,000/-

(iv)  Tuition fees for two children Rs.60,000/-

(v) Investment in Unit-Linked Insurance Plan Rs. 20,000/-

Total=Rs.1,45,000/- 

 

1,45,000
4 Total Income 2,50,000
5. Income Tax thereon/payable NIL
6. Add: Health and Education Cess @ 4% NIL
7. Total Income Tax payable NIL

Example 4

For Assessment Year 2019-20

Illustrative calculation of House Rent Allowance U/s 10 (13A)in respect of residential accommodation situated in Delhi in case of an  employee below the age of sixty years (With valid PAN furnished to employer).

S.No. Particulars Rupees
1 Salary 2,50,000
2 Dearness Allowance 1,00,000
3 House Rent Allowance 1,40,000
4 House rent paid 1,44,000
5 General Provident Fund 36,000
6 Life Insurance Premium

4,000

7 Subscription to Unit-Linked Insurance Plan 50,000

Computation of total income and tax payable thereon

S.No. Particulars Rupees
1 Salary + Dearness Allowance + House Rent Allowance
2,50,000+1,00,000+1,40,000 = 4,90,000
4,90,000
Total Salary Income 4,90,000
2 Less: House Rent allowance exempt U/s 10(13A):Least of:(a). Actual amount of HRA received=  1,40,000(b). Expenditure of rent in excess of 10% of salary (including D.A. presuming that D.A. is taken for retirement benefit) (1,44,000-35,000)  =  1,09,000

(c). 50% of Salary(Basic+ DA)=  1,75,000

1,09,000
Gross Total Income 3,81,000
Less: Standard Deduction U/s 16 40,000
Less:  Deduction U/s 80C (i) GPFRs.36,000/-(ii) LICRs.4,000/-  Rs.4,000(iii) Investment in Unit-Linked Insurance Plan  Rs.50,000/-

Total =Rs.90,000/-

90,000
3 Total Income 2,51,000
Tax payable on total income 50
Less: Rebate u/s 87A 50
Add: Health and Education Cess @4% NIL
Total Income Tax payable NIL

Example 5

For Assessment Year 2019-20

S.No. Particulars Rupees
1 Salary 7,00,000
2 Bonus 1,40,000
3 Free gas, electricity, water etc. (Actual bills paid by company) 40,000
4(a) Flat at concessional rate (for ten month).= Rs.3,60,00 3,60,000
4(b Hotel rent paid by employer (for two month) 1,00,000
4(c) Rent recovered from employee. 60,000
4(d) Cost of furniture. 2,00,000
5 Subscription to Unit Linked Insurance Plan 50,000
6 Life Insurance Premium 10,000
7 Contribution to recognized P.F. 52,000
8 Investment in long term infrastructure bonds (80CCF) 20,000

Illustrating valuation of perquisite and calculation of tax in the case of an employee below age of sixty years of a private company in Mumbai who was provided accommodation in a flat at concessional rate for ten months and in a hotel for two months ( With valid PAN furnished to employer).

S.No. Particulars Rupees
1 Salary 7,00,000
2 Bonus 1,40,000
3 Total Salary(1+2) for Valuation of Perquisites 8,40,000
Valuation of perquisites
4(a) Perq. for flat:Lower of (15% of salary for 10 months=Rs.1,05,000/-)
and (actual rent paid= Rs 3,60,000) Rs. 1,05,000
1,38,600
4(b) Perq for hotel : Lower of (24% of salary of 2 mths=Rs 33,600)
and (actual payment= Rs 1,00,000) Rs  33,600
4(c) Perquisites for furniture(Rs.2,00,000) @ 10% of cost  20,000
4(c)(i) Total of [4(a)+(b)+(c)] (1,05,000+ 33,600+ 20,000)Rs.158,600
Less: rent recovered(-)Rs. 60,000
=Rs. 98,600
4(d) Add
perq. for free gas, electricity, water etc.  Rs.40,000 (+) Rs 98,600 [4(c)(i)] =  Rs1,38,600
Total perquisites
5 Gross Total Income (Rs.8,40,000+ 1,38,600) 9,78,600
6 Gross Total Income 9,78,600
7 Less: Standard Deduction u/s 16 40,000
Less: Deduction U/s 80C : (i). Provident Fund (80C):52,000(ii). LIC(80C):10,000(iii). Subscription to Unit Linked Insurance Plan(80C)  :50,000/-

Total  = 1,12,000

 

1,12,000

COMPUTATION OF TOTAL INCOME AND TAX PAID THEREON:

8 Total Income 8,26,600
9 Tax Payable 77,820
10 Add: Health and Education Cess @ 4% 3,113
11 Total Income Tax payable 80,933
12 Rounded off to 80,930

Example 6

For Assessment Year 2019-20

Illustrating Valuation of perquisite and calculation of tax in the case of an employee below the age of 60 years of a Private Company posted at Delhi and repaying House Building Loan ( With valid PAN furnished to employer).

S.No. Particulars Rupees
1 Salary 4,00,000
2 Dearness Allowance 1,00,000
3 House Rent Allowance 1,80,000
4 Special Duties Allowance 12,000
5 Provident Fund 60,000
6 LIP 10,000
7 Deposit in NSC VIII issue 30,000
8 Rent Paid by the employee for house hired by her 1,20,000
9 Repayment of House Building Loan (Principal) 60,000
10 Tuition Fees for three children (Rs.10,000 per child) 30,000

Computation of total income and tax payable thereon

S.No. Particulars Rupees
1 Gross Salary (Basic+DA+HRA+SDA) 6,92,000
Less: House rent allowance exempt U/s 10 (13A) Least of: (a). Actual amount of HRA received.  :Rs.1,80,000(b). Expenditure on rent in excess of 10% of salary (Including D.A.)assuming D.A. is including for retirement benefits (1,20,000- 40,000):Rs. 80,000(c). 50% of salary (including D.A): Rs. 2,00,000 80,000
2 Gross Total Taxable Income 6,12,000
Less: Standard Deduction U/s 16 40,000
Less:  Deduction U/s 80C(i).  Provident Fund: 60,000(ii).LIP  : 10,000(iii).  NSC VIII Issue  : 30,000

(iv).  Repayment of HBA: 60,000

(v).Tuition Fees (Restricted to two children)  :20,000

Total: 1,80,000

Example  7

For Assessment Year 2019-20

A.   Calculation of Income tax in the case of a retired employee above the age of sixty years but below the age of 80 years and having gross pension of:

i.  Rs.4,50,000/-, ii.  Rs.8,00,000/- ,

B. What will be the amount of TDS in case of above employees, if PAN is not submitted by them to their DDOs/Offices:

Particulars

Rupees
(i)

Rupees
(ii)

Rupees
(iii)

Gross Pension 4,50,000 8,00,000 1,25,0000
Contribution of P.P.F. 70,000 70,000 70,000

Computation of Total Income and tax payable thereon

Particulars Rupees
(i)
Rupees
(ii)
Rupees
(iii)
Gross Pension 4,50,000 8,00,000 1,25,0000
Less:  Standard Deduction U/s 16 40,000 40,000 40,000
Less: Deduction U/s 80C 70,000 70,000 70,000
Taxable Income 3,40,000 6,90,000 11,40,000
Tax thereon 2000 48000 5,30,000
Add:
Health and Education Cess @ 4%
180 1920 21200
Total tax payable 2080 49920 551200
TDS under sec. 206AA in case where PAN is not furnished by the employee 68,000 1,38,000 2,28,000

 

Example  8

For Assessment Year 2019-20

A.   Calculation of Income tax in the case of a retired employee above the age of 80 years and having gross pension of:

iii.  Rs.4,50,000/-, iv.   Rs.8,00,000/- ,

B. What will be the amount of TDS in case of above employees, if PAN is not submitted by them to their DDOs/Offices:

Particulars

Rupees
(i)

Rupees
(ii)

Rupees
(iii)

Gross Pension 5,00,000 8,00,000 1,25,0000
Contribution of P.P.F. 70,000 70,000 70,000

Computation of Total Income and tax payable thereon

Particulars Rupees
(i)
Rupees
(ii)
Rupees
(iii)
Gross Pension 5,00,000 8,00,000 1,25,0000
Less:  Standard Deduction U/s 80C 40,000 40,000 40,000
Less: Deduction U/s 80C 70,000 70,000 70,000
Taxable Income 3,90,000 6,90,000 11,40,000
Tax thereon Nil 38,000 1,42,000
Add: Health and Education Cess @ 4% 1520 5680
Total tax payable Nil 39520 147680
TDS under sec. 206AA in case where PAN is not furnished by the employee Nil 1,38,000 2,28,000

(Republished With Amendments)

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26 Comments

  1. KISHOR R SOLANKI says:

    Sir, under topic “How to Calculate TDS on Salary with Examples” illustration 2.2 last line of the first para wording “as per the provisions discussed in para 3.2 above”.

    Sir, where is para 3.2 in this article?

    Please acknowledge, Sir.

  2. C H PREMLAL says:

    i am sales man in madurai one of the textile shop.
    now i am get the salary Rs.23760 and my deduction epf 12% and esi 1.75% and i have pancard. how is calculate my tds please guide me

  3. joy says:

    Hello,
    It was a nice nice information regarding TDS calculation. I want to clarify the following doubt.
    1) TDS is calculated on taxable salary ? i.e after all deductions
    2) if so, while calculating tax for TDS,how deductions under Chapter VI-A are considered ?

    Regards
    Joy

  4. SHAILESHJI says:

    Please explain how to calculate TDS on Salaries in a simple way.for expample monthly salary 1,500,00/-please explain how ded for TDS.

  5. Ajay Kumar says:

    In computation of TDS, I can’t understand the deduction of HRA @ 10% excess of rent paid,between the examples no 4 and example no-6.

    In ex-4 10% of salary plus DA is calculating for HRA. And in ex-6. Same is calculation only basic salary not taking into account DA.Why? pls explain.

  6. Shilpa Sharma says:

    Hi,

    The examples given you by is really good. But, I would like to know that how much % calculate by you as Income Tax Deduction. I’ve quite confusion, so please confirm.

    Thanks for your kind co-operation.

    Warm Regards,
    Shilpa Sharma

  7. soruav jain says:

    employee submits tax assesment form for the financial year with the deduction to the employer without saving proof. is the employer is reponsible for the checks the proof. if the employee not saved the amount as per assesment form which is submitted to the employer then who will be responsible for that.

  8. manoj says:

    I am a data entry operator via outsource staff for contract basis on 6 month. my yearly income 30000. I am newly join this work. I am in poverty lined . in this job I get 7000 per month salary . but per month dept. cut of 20% tds. without pan card & with pan no. cut off 10% tds. please guide me.

    thanks

  9. PRASAD PUNGULURI says:

    Sir, my spouse who is a house wife after selling off all the shares held by her for over an year( i.e., long term investment ) has invested the entire redeemed amount in various banks in fixed deposits and is likely to get an annual interest ranging in between RS 4.5 lakhs to 5.20 lakhs in the financial year 2013-14.
    1) Sir, should the interest received by her from F.Ds be treated as annual income in IT form and tax calculation be done on this income
    2) Or the interest from savings beyond Rs 10,000 should be taen as criteria
    for computation of income tax considering her income element as zero
    2) Sir, what is her likely element of income tax for 2013-14.
    2) which IT form is applicable for her as a housewives earning interest and require to pay income tax

    Regards,
    P.Prasad

  10. SANJEEV KHURANA says:

    I want to know the exempted amount of HRA from my salary.I am a Haryana govt employee.
    SALARY-61710,DA -49368, HRA-12342, RENT PAID 17000 P.M. RESIDING AT FARIDABAD.
    PLEASE DO THE NEEDFUL.THANKS IN ANTICIPATION

  11. Ramesh says:

    hi,

    i have a query with relate to your Example 2 with relate to 80DD. Whether employer has to collect proof of evidence for 80DD Expenditure or Handicap certificate is enough to give 50K or 100K exemption.

    in simple 80DD is based on expenditure of that financial year or Based on percentage of Disability certificate.

    I think 80U is based on Certificate only. Do we need to follow 80DD like wise?

    Please Clarify.

    Regards,
    Ramesh G

  12. NATINDER GUPTA says:

    IF AN EMPLOYEE HIRES A CAR ON RENT FROM HIS RELATIVE AND CLAIMS HIRE CHARGES OF CAR RS.9000/- PM AND CHHAUFER RS.5000/- PM AND PETROL EXPENSES RS.7000/-PM. HE USES THE CAR FOR COMING FROM HOME TO WORK PLACE AND BACK AND FOR HIS PERSONAL USE. WHAT AMOUNT WILL BE ADDED AS PERQUISITE VALUE TO THE INDIVIDUAL.

    PLEASE ADVISE.

    WITH BEST REGARDS,

    NATINDER GUPTA

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