Business So Simple

Implementation Of New Labour Codes (Press Release 21st March 2022)

Posted on 21st Mar 2022 by Business So Simple in Court Room, Labour Laws, Legal awareness

“Labour” is in the Concurrent List of the Constitution and under 4 Labour Codes, rules are required to be framed by the Central Government as well as by the State Governments. As a step towards implementation of the four Labour Codes, the Central Government has published the draft Rules under 4 labour Codes, inviting suggestions and objections from all stakeholders. Till date, the provisions of Section 142 of the Code on Social Security, 2020 and the provisions related to the Central Advisory Board as specified under Section 42 and 67 of the Code on Wages, 2019 have come into effect.

As per available information, 27, 23, 21 and 18 States/UTs have pre-published draft Rules under the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 respectively.

There have been widespread consultations while finalizing all 4 Labour Codes. The details are as under:-

i. All Codes were placed on the website of the Ministry of Labour and Employment, inviting comments from all stakeholders including general public.

ii. Nine tripartite consultations were undertaken on all the four Codes on 10.03.2015, 13.04.2015, 06.05.2015, 14.07.2015, 06.10.2015, 04.10.2017, 22.11.2018, 27.11.2018 and 05.11.2019 inviting all Central Trade Unions, Employers’ Associations and State Governments. The stakeholders had participated in the afore-said tripartite meetings and gave suggestions on various aspects of Labour Codes.

iii. In addition to the above, seven Regional Conferences of State Labour Ministers and Principal Secretaries/Secretaries of State (Labour) were also held during January, 2017 to December, 2019 in which Codes were also discussed.

iv. All the Codes were referred to the Parliamentary Standing Committee on Labour for examination by the Lok Sabha which, while examining the Codes, had invited the views/suggestions from Trade Unions/Organizations/Individuals/Stakeholders including the State Governments. The Committee also took oral evidence of the representatives of Central Trade Unions and various other Associations/Organisations/Stakeholders/some State Governments.

This information was given by Shri Rameswar Teli, Minister of State, Ministry of Labour & Employment in Rajya Sabha today.

Access to Working Capital for MSMEs (Press release 21st March 2022)

Posted on 21st Mar 2022 by Business So Simple in Court Room, Legal awareness

The Government has taken a number of initiatives for providing financial assistance to the Micro, Small and Medium Enterprises (MSMEs) to cope with the financial impact of the COVID-19 pandemic, including access to working capital. These include the following:

Prime Minister’s Employment Generation Programme (PMEGP) – maximum project cost is Rs. 25 lakh, which includes capital expenditure and working capital.
Credit Guarantee Scheme (CGS) – maximum 85% guarantee is extended upto credit facility of Rs. 200 lakh, for both term loan and working capital. As per the Budget Announcement 2022-23, to facilitate an increased flow of credit, Rs. 2 lakh crore additional credit facility will be provided to Micro & Small Enterprises under this scheme.
Emergency Credit Line Guarantee Scheme (ECLGS) – announced as part of Aatma Nirbhar Bharat Package in May, 2020 to provide Collateral free Automatic Loans for businesses, including MSMEs. Initially, the admissible limit of the guarantee was Rs. 3 lakh crore which was later enhanced to Rs. 4.5 lakh crore. As per the Budget Announcement 2022-23, the ECLGS is being extended up to March 2023 with an expanded guarantee cover of Rs. 5 lakh crore. The additional guarantee cover of Rs. 50,000 crore is earmarked exclusively for the hospitality and related enterprises.

This information was given by the Minister of State for Micro Small and Medium Enterprises, Shri Bhanu Pratap Singh Verma in a written reply to the Rajya Sabha.

National Judicial Infrastructure Authority of India (Press release 21st March 2022)

Posted on 21st Mar 2022 by Business So Simple in Court Room, Legal awareness

The Registry of Supreme Court of India has compiled data on the status of judicial infrastructure and court amenities. A proposal has been received from Chief Justice of India for setting up of National Judicial Infrastructure Authority of India (NJIAI) for arrangement of adequate infrastructure for courts, as per which there will be a Governing Body with Chief Justice of India as Patron-in-Chief. The other salient features of the proposal are that NJIAI will act as a Central body in laying down the road map for planning, creation, development, maintenance and management of functional infrastructure for the Indian Court System, besides identical structures under all the High Courts. The proposal has been sent to the various State Government/UTs, as they constitute an important stakeholder, for their views on the contours of the proposal to enable taking a considered view on the matter.

As far as the Centrally Sponsored Scheme for the Development of Infrastructure Facilities for Judiciary is concerned, the primary responsibility of development of Infrastructure facilities for judiciary rests with the State Governments. To augment the resources of the State Governments, the Union Government has been implementing a Centrally Sponsored Scheme for Development of Infrastructure Facilities in district and subordinate courts by providing financial assistance to State Governments / UTs in the prescribed fund sharing pattern. The scheme is being implemented since 1993-94. Till date, the Central Government has sanctioned Rs. 8758.71 crore under the Scheme to States/UTs, out of which Rs. 5314.40 crore has been released since 2014-15 which is around 60.68% of the total release under the scheme. The Government has approved the continuance of this CSS for a period of 5 years from 01.04.2021 to 31.03.2026, with a total budgetary outlay of Rs.9000 crores, including Central share of Rs.5307 crores. The scheme components have been expanded, to also cover the construction of toilets, digital computer rooms and Lawyers’ Hall, in addition to the Court Halls & Residential Units in the district and subordinate courts. Pursuant to the extension of the scheme and introduction of new features in the scheme, revised guidelines have been issued on 19.08.2021 for implementation of Centrally Sponsored Scheme for Development of Infrastructure Facilities for Judiciary.

This information was given by Shri Kiren Rijiju, Union Minister, Ministry of Law and Justice, in Rajya Sabha today.

Online courts for ensuring fair trial (Press release 21 March 2022)

Posted on 21st Mar 2022 by Business So Simple in Court Room, Legal awareness

In the pre-Covid period, the virtual hearing setup was being used by most of the courts primarily for conducting remand matters without movement of prisoners between court and jails. This experience helped in expanding the video-conferencing (VC) of court hearings in the wake of the COVID-19 pandemic.To bring about uniformity and standardization in the conduct of VC, an overarching order was passed by the Hon’ble Supreme Court of India on 6th April 2020 which gave legal sanctity and validity to the court hearings done through VC. Further, Model VC rules were framed by a 5-judge committee which was circulated to all the High Courts for adoption after local contextualization. 23 High Courts have already adopted these Model Rules. Video conferencing emerged as the mainstay of the Courts during the Covid lockdown period as physical hearings and normal court proceedings in the congregational mode were not possible. Since Covid lockdown started, the District courts heard 1,11,40,223 cases while the High Court heard 60,21,688 cases (totalling 1.71 cr) till 31.01.2022 using video conferencing. The Supreme Court held 1,81,909 hearings till 08.01.2022 since the beginning of lockdown period.To augment the VC infrastructure of the Courts, one VC equipment each has been provided to all Court Complexes including Taluk level courts and additionally funds have been sanctioned for additional VC equipment for 14,443 court rooms. Funds for setting up 2506 VC Cabins have been made available. Additional 1500 VC Licenses have been acquired. VC facilities are already enabled between 3240 court complexes and corresponding 1272 jails. A sum of Rs. 7.60 crore has been released for procurement of 1732 Document Visualizers.

To bridge digital divide, Government has released Rs. 12.54 crore for setting up eSewa Kendras. As on 31.01.2022, 475 eSewa Kendras have been made functional under 25 High Courts. Rs. 12.12 cr has been allocated for creating 1732 Help Desk counters for e-Filing in Court Complexes; Judicial Service Centres have been established at all computerized courts to serve as a single window for filing petitions and applications by litigants / lawyers and for disseminating judicial information related to cause lists and other case related information to the lawyers and litigants through Info Kiosks. Mobile e-courts van equipped with Wi-Fi and computers for video conferencing for speedy disposal of cases have also been started in Uttarakhand and Telangana High Courts.Training programs and awareness campaigns have been conducted from time to time to train various stakeholders to bridge digital divide and familiarise them with court digitisation initiatives. Towards creating awareness and familiarization of e-Filing amongst lawyers, Webinars on e-Filing for Tamil Nadu, Goa, Maharashtra and Delhi Bar Council was organized during June 2020 which had more than 19,000 viewers. A Manual on e-Filing entitled as “Step by Step Guide for e-Filing” has been prepared and made available on the e-Filing portal, in both English and Hindi, for use of advocates and litigants. It has also been released in 11 regional languages. The e-Committee, Supreme Court of India has issued user manual for e-Courts Services Mobile Application and uploaded it on the official website of e-Committee in 14 languages namely English, Hindi, Bengali, Assamese, Gujarati, Kannada, Khasi, Malayalam, Marathi, Nepali, Odia, Punjabi, Tamil and Telugu. A Brochure in English and Hindi on “How to register for e-Filing” has been made available on the e-Filing portal for the use of lawyers. It has also been released in 12 regional languages. As part of awareness campaign, a YouTube Channel has been created in the name of eCourts Services where video tutorials on e-Filing have been made available for larger outreach to stakeholders. 12 self-help videos on e-Filing in 7 regional languages apart from Hindi and English was prepared and circulated for the advocates as part of awareness raising programme. The said videos are available in the e filing portal help desk and also in the social media through the eCommittee YouTube channel. To conduct awareness programme for advocates on eFiling and ECMT tools under eCourt Services, training of trainers has already been undertaken by eCommittee of the Supreme Court at the National and State level. 25 Master Trainers have been trained in each High Court who in turn has already trained 5409 Master Trainers across the country. These, 5409 Master Trainers have in turn imparted training programme on eCourt Services and eFiling in each district of the country for advocates in their regional languages and also identified Master Trainer Advocates.

This information was given by Shri Kiren Rijiju, Union Minister, Ministry of Law and Justice, in Rajya Sabha today.

Income Tax Department conducts searches on a Pune & Thane based unicorn start-up group (Press release 20th March 2022)

Posted on 21st Mar 202221st Mar 2022 by Business So Simple in Income Tax

Income Tax Department conducted a Search & Seizure operation on a Pune & Thane based unicorn start-up group, primarily engaged in the business of wholesale and retail of construction material, on 09.03.2022. The group has Pan-India presence having annual turnover exceeding Rs. 6,000 crore. A total of 23 premises were covered in Maharashtra, Karnataka, Andhra Pradesh, Uttar Pradesh and Madhya Pradesh, in the search operation.

A large number of incriminating evidences in the form of hard copy documents and digital data have been found & seized during the search operations. These evidences revealed that the group has booked bogus purchases, made huge unaccounted cash expenditure and obtained accommodation entries, aggregating to the tune of over Rs. 400 crore. These evidences were confronted to the Directors of the group, who admitted under oath this modus operandi, disclosed additional income of more than Rs. 224 crore in various assessment years, and consequently offered to pay their due tax liability.

The search action also revealed that the group had obtained huge foreign funding via the Mauritius route, by issuing shares at exorbitantly high premium.

During the search operation, a complex hawala network of some Mumbai and Thane based shell companies, was also unearthed. These shell companies exist on paper, and were created only for the purpose of providing accommodation entries. Preliminary analysis has revealed that the total quantum of accommodation entries provided by these shell entities exceeds Rs. 1,500 crore.

So far, unaccounted cash of Rs. 1 crore and jewellery of the value of Rs. 22 lakh have been seized.

Further investigations are under progress.

Income Tax Department conducts searches in Mumbai (Press release 17 th March 2022)

Posted on 20th Mar 2022 by Business So Simple in Income Tax

Income Tax Department carried out a search operation on 08.03.2022 on a cable operator of Mumbai, a State Govt employee and the businesses related to him. A total of 26 premises spread over Mumbai, Pune, Sangli and Ratnagiri were covered.

During the search, it was found that a parcel of land at Dapoli was purchased by a prominent politician of Maharashtra in 2017 for a consideration of Rs. 1 crore but it was got registered in 2019. This land was subsequently sold to one of the persons covered in the search action in 2020 for a consideration of Rs. 1.10 crore. In between, a resort was built on the same land from 2017 to 2020. By the time the parcel of land was registered in the name of the said politician, substantial construction of the resort was completed. Later, the resort was almost complete when the property was sold by the politician to the cable operator in 2020. It transpires that the relevant facts about the construction of the resort were not intimated to the Registration authorities and accordingly, the stamp duty was paid only for the registration of the land on both the occasions i.e. in 2019 and in 2020. Evidence found during the search has revealed that the construction of the resort started in 2017 and more than Rs. 6 crore was spent in cash on construction of the resort. Cost of construction of the same has not been accounted for either by the person searched or the politician in their books of account.

Search in the case of the State Government official has revealed that he, his family members and relatives have amassed huge wealth in the form of properties at prime localities at Pune, Sangli and Baramati, over a period of last ten years. The family owns one bungalow and one farm house in Pune, one lavish farm house in Tasgaon, two bungalows in Sangli, two commercial complexes having Tanishq and Carat lane showrooms, five flats in different locations of Pune, one flat in Navi Mumbai, vacant plots in Sangli, Baramati, Pune and more than 100 acres of agricultural land acquired during the past seven years. Detailed examination of sources of acquisition of the properties and the amounts spent on the lavish interiors of shops and bungalows is under progress. The family owns many businesses including showrooms of electronic products, Tanishq showrooms, civil construction business, real estate and pipe manufacturing business.

It is found that the construction business, being run by the relatives of the employee, received many contracts from the State Govt. Search operation has also unearthed evidences of inflation of contract expenses through bogus purchase and bogus sub-contracts aggregating to Rs. 27 crore. Evidence regarding unaccounted cash receipt of Rs. 2 crore in sale of land at Baramati has also been detected. Further investigation with regard to the tax evasion in construction business, is under progress.

As a result of the search action, cash of Rs. 66 lakh has been seized. Digital data and documentary evidence seized during search operation is being further analyzed and further investigations are in progress.

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Net Direct Tax collections for the F.Y. 2021-22 at Rs. 13,63,038 crore showing a growth of over 48.4% (Press release 17th March 2022)

Posted on 20th Mar 2022 by Business So Simple in Income Tax

Net Direct Tax collections for the F.Y. 2021-22 at Rs. 13,63,038 crore showing a growth of over 48.4%

Advance Tax collections for the F.Y. 2021-22 (Till 4th Instalment) stand at Rs. 6,62,896.3 crore as on 16.03.2022 which shows a growth of approximately 40.75%

Refunds aggregating to Rs. 1,87,325.9 crore issued in the current fiscal

The figures of Direct Tax collections for the Financial Year 2021-22, as on 16.03.2022 show that net collections are at Rs. 13,63,038.3 crore compared to Rs. 9,18,430.5 crore over the corresponding period of the preceding financial year i.e FY 2020-21, representing an increase of 48.41%. The net collection (as on 16.03.2022) in FY 2021-22 has registered a growth of 42.50% over the corresponding period of FY 2019-20 when the net collection was Rs. 9,56,550.3 crore, and a growth of 34.96% over the corresponding period of FY 2018-19 when the net collection was Rs. 10,09,982.9 crore.

The Net Direct Tax collection of Rs. 13,63,038.3 crore (as on 16.03.2022) include Corporation Tax (CIT) at Rs. 7,19,035.0 crore (net of refund) and Personal Income Tax (PIT) including Security Transaction Tax (STT) at Rs. 6,40,588.3 crore (net of refund). Collection of Rs. 13,63,038.3 crore as on 16.03.2022 is as against a target of Rs. 11.08 lakh crore (BE) as revised to Rs. 12.50 lakh crore (RE).

The gross collection of Direct Taxes (before adjusting for refunds) for the F.Y. 2021-22 (as on 16.03.2022) stands at Rs. 15,50,364.2 crore compared to Rs. 11,20,638.6 crore in the corresponding period of the preceding financial year. The gross collection for the F.Y. 2019-20 was Rs. 11,34,706.3 crore and that for F.Y. 2018-19 was Rs. 11,68,048.7 crore in the corresponding period.

The gross collection of Rs. 15,50,364.2crore includes Corporation Tax (CIT) at Rs. 8,36,838.2 crore and Personal Income Tax (PIT) including Security Transaction Tax(STT) at Rs. 7,10,056.8 crore. Minor head wise collection (as on 16.03.2022), comprises Advance Tax of Rs. 6,62,896.3 crore, Tax Deducted at Source of Rs. 6,86,798.7 crore, Self-Assessment Tax of Rs. 1,34,391.1 crore; Regular Assessment Tax of Rs. 55,249.5 crore; Dividend Distribution Tax of Rs. 7,486.6 crore and Tax under other minor heads of Rs. 3,542.1 crore.

The cumulative Advance Tax collections for the F.Y. 2021-22 stand at Rs. 6,62,896.3 crore as on 16.03.22, against Advance Tax collections of Rs. 4,70,984.4 crore for the corresponding period of the immediately preceding Financial Year i.e 2020-21, showing a growth of 40.75% (approx). Further, the cumulative Advance tax collection of Rs. 6,62,896.3 crore as on 16.03.2022 (FY 2021-22) shows a growth of 50.56% over the corresponding period in FY 2019-20 when the advance tax collection(cumulative) was Rs 4,40,281.4 crore and a growth of 30.82 % over the corresponding period in FY 2018-19 when the advance tax collection(cumulative) was Rs 5,06,714.2 crore.

The Advance tax figure of Rs 6,62,896.3 crore as on 16.03.2022 comprises Corporation Tax (CIT) at Rs. 4,84,451.8 crore and Personal Income Tax (PIT) at Rs. 1,78,441.1 crore. This amount is expected to increase as further information is awaited from Banks.

Refunds amounting to Rs. 1,87,325.9 crore have also been issued in the F.Y. 2021-22 so far.

होली की हार्दिक बधाईयां

Posted on 17th Mar 2022 by Business So Simple in Lifestyle, Thought of the day

रंग गुलाल के इस त्यौहार को*
*दिलों के मिठास को*
*प्रेम, बंधुत्व और मानवता की भावना को*
*हार्दिक अभिनन्दन, स्वागत और शुभकामनायो के साथ*

*आपका मित्र*
*बिपुल कुमार*

*एक होली ठिठोरी मेरे तरफ से भी*
______________________

*मित्रों आयो खेले होली*
*रंग, गुलाल, चन्दन से करे आयो लीपापोती*
*बरज के रज में सन जाएँ*
*बेसन हल्दी के उपटन लगाए*
*दही मखन से बदन को चाकलेटी बनाये*
*फिर पास के पोखर में नहलाये*
*फिर देखें होली की असली चमक*
*मित्रों बुरा न मानो होली है ___*

*थोड़ा करे हँसी ठिठोरी*
*फगुआहाट गायें*
*नाचे और नचायें*
*सतरंगी वेश बनाये*
*गांव की संस्कृति शहरो में*
*और शहरी दिलो में गांव बसाये।*

*नशा नहीं है भांग और जामो में*
*जो नशा है दोस्तों के हंसी ठिठोरियों में*
*मित्रों बुरा न मानो होली है* __

*मालपूये, गुजिया आयो खाये खिलाये*
*थोड़ा देसी जाम लसि, शिकंजी का पिलाये*
*पान का बीड़ा लॉन्ग इलायची से मुँह महकायें*
*मित्रों अच्छा लगे तो “बोलो होली है”।*

*यूँ पकड़ा यूँ लपका*
*जो बुरा माने वही है सबसे ज्यादा लटका*
*बैलून भर भर के मारे*
*जिसका निशाना चूका, वो है बच्चा।*

*होली की हार्दिक बधाईयां*

More than 6.63 crore Income Tax Returns (ITRs) and 99.27 lakh statutory forms filed on the new e-filing portal of the Income Tax Department (Press Release 16th March 2022)

Posted on 16th Mar 2022 by Business So Simple in Income Tax

More than 6.63 crore Income Tax Returns (ITRs) were filed for AY 2021-22 on the new e-filing portal of the Income Tax Department as on 15th March, 2022, which was the due date for filing of ITRs by Companies and other taxpayers who were required to file Tax Audit Report. As on 15^th March, 2022 more than 5.43 lakh ITRs were filed (compared to 4.77 lakh last year on the due date) and over 13.84 lakh ITRs were filed in the last 5 days (compared to 11.87 lakh last year on the due date).

Out of the 6.63 crore ITRs filed for AY 2021-22, 46% are ITR-1 (3.03 crore), 9% are ITR-2 (57.6 lakh), 15% are ITR-3 (1.02 crore), 26% are ITR-4 (1.75 crore), 2% are ITR-5 (15.1 lakh), ITR-6 (9.3 lakh) and ITR-7 (2.18 lakh). This reflects an increase of over 16.7 lakh ITRs over total filing of ITRs for AY 2020-21 till 15.03.2021.

Over 43% of these ITRs have been filed using the online ITR form on the portal and the balance have been uploaded using the ITR created from the offline ITR preparation software utilities, including Departmental software.

Further, out of the 6.63 crore ITRs filed for AY 2021-22, more than 6.01 crore ITRs have been verified (75% using Aadhaar OTP). Out of the verified ITRs, more than 5.17 crore ITRs have been processed and 1.83 crore refunds for AY 2021-22 have been issued till 15.03.2022.

More than 99.27 lakh statutory forms were filed in FY 2021-22 till 15^th March, 2022 on the new portal including 26.19 lakh Form 3CB-CD, 2.76 lakh Form 3CA-3CD, 20.9 lakh Form 15CA, 5.4 lakh Form 15CB, 2.27 lakh 10A, 5.86 lakh 10E, 77,634 Form 35 and 23.79 lakh TDS statements. The extended due date for filing of form 3CFA, 3CEAA, 3CLA, 9A, 10, 10IB/IC/ID, 10CCF, 56FF was 15th March, 2022 for which total filings till 15th March, 2022 is nearly 1.64 lakh.

To assist taxpayers with a smooth experience on the portal, over 8,500 taxpayer calls and 260 chats were responded to by the helpdesk only on 15th March, 2022 itself. Two email ids were created to resolve grievances of taxpayers in an expeditious manner related to uploading of ITRs (itr.helpdesk@incometax.gov.in) and Tax Audit Report (TAR) (tar.helpdesk@incometax.gov.in). In this regard, 16,252 emails were received, of which 16,233 were resolved by 15^th March, 2022. In addition to the above, the Department has been proactively engaging with and reaching out to taxpayers and professionals for assistance through its official Twitter handle on a continuous basis and through direct webex calls/webinars for better handholding.

The Department expresses gratitude to all tax professionals and taxpayers for the support in timely compliances. Taxpayers and tax professionals are also requested to note that the last date of filing belated return, revised return, linking of Aadhaar and PAN and compliance to the e-proceedings for assessment etc. is 31.03.2022.

CCI disposes off 1046 cases out of 1180 cases received under Sections 3 & 4 as on 28.02.2022 (MCA Press Release 14th March 2022)

Posted on 15th Mar 2022 by Business So Simple in Company Law, Competition Law

The Competition Commission of India (CCI) has received cases against companies (including e-commerce companies) for alleged abuse of dominant position and anti-competitive practices. This was stated by Union Minister of State for Corporate Affairs Shri Rao Inderjit Singh in a written reply to a question in Lok Sabha today.

Giving more details, the Minster stated that cases received against companies (including e-commerce companies) during the last three years including the present year are as under:-

* Data as on 28.02.2022

As on 28.02.2022, the Minister stated, the CCI has received a total of 1180 cases under Sections 3 and 4 of the Act. Of these, 1046 cases have been disposed of and 04 cases have been quashed/ set aside by the Courts. Thus, 88.64% of the total cases filed so far stand disposed of.

The Minister stated that Section 4 of the Competition Act, 2002 (‘Act’) prohibits abuse of dominant position by enterprises or their groups. E-commerce companies are covered within the ambit of the provisions of the Act.

The Minister further stated that the CCI has been undertaking various initiatives from time to time to ensure effective competition and fair play in the market. These, inter-alia, include:

conducting market studies on relevant sectors
undertaking competition assessment of Model Concession Agreements in the infrastructure and other public delivery sectors
advocacy outreach initiatives including State Resource Person Schemes and conducting roadshows on competition laws & practices
upgradation of IT infrastructure and increased use of technology in functioning
opening of regional offices
introduction of green channel for certain combination notifications
collaboration with other international anti-trust authorities etc.

The CCI, the Minister stated, in the recent past had undertaken a “Market Study on E-Commerce in India” to better understand the functioning of e- commerce in India and its implications for markets and competition. The Report enumerates certain areas for self-regulation by the e-commerce platforms, which include:

transparency in search ranking parameters
clear and transparent policy on the actual and potential use of data collected by platforms
adequate transparency over user review and rating mechanisms
notification to business users regarding proposed revision in contract terms; and
clear and transparent policies on discounts including discount rate and participation in discount schemes.

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RM/KMNRelease Id :-1805999