[aaykarbhavan] ITR , List of Members of MEF have been sought for. Attached , DTAA With FIJI [3 Attachments]

List of MEF from which financial documents have been called
MEF NO	NAME	CITY
MEF00008	CHAPLOT & ASSOCIATES	RAJSAMAND
MEF00011	ANJALI GOEL & CO	MOHALI
MEF00037	SHENOY & SHENOY	KOCHI
MEF00043	VIPEN SEHT & ASSOCIATES	JAMMU TAWI
MEF00072	R SAHNI & CO	DEHRADUN
MEF00090	ASHOK K BANSAL & CO	SATNA
MEF00102	L ASHOK & ASSOCIATES	COONOOR
MEF00165	HARJEET & ASSOCIATES	SECUNDERABAD
MEF00202	M L PURI & CO	NEW DELHI
MEF00203	A KHEMKA & CO	NAGPUR
MEF00227	TAJINDER SINGH & CO	JALANDHAR
MEF00251	MANJIT S ARORA & CO	GHAZIABAD
MEF00258	NAVEEN DUA REJESH GULATI & CO	YAMUNANAGAR
MEF00280	V A M & COMPANY	LUCKNOW
MEF00282	VOHRA MIGLANI & ASSOCIATES	AMBALA
MEF00308	J SINGH & ASSOCIATES	MUMBAI
MEF00331	MAJUMDER & CO	HOWRAH
MEF00338	PUGAZHENDRAN T	KOVILPATTI
MEF00357	MAHESH KUMAR & ASSOCIATES	LUDHIANA
MEF00364	KANAGARAJ S	COIMBATORE
MEF00391	K M P BABU & CO	KOZHIKODE
MEF00397	VISHNU RAMRIKHDAS BINANI	AKOLA
MEF00399	T V S RAO & ASSOCIATES	HYDERABAD
MEF00425	KENISH M MEHTA & CO	SURAT
MEF00439	SAVITA & CO	JALANDHAR
MEF00449	MANOJ S JAIN & CO	GUWAHATI
MEF00480	JAIN RAJEEV & CO	SULTANPUR LODHI
MEF00487	S B MAHIPAL & CO	NEW DELHI
MEF00490	RASTOGI & ASSOCIATES	BADAUN
MEF00517	MOHAN & CHANDRASEKHAR	BANGALORE
MEF00518	B N SEN & CO	KOLKATA
MEF00528	S KUMAR GUPTA & CO	AMRITSAR
MEF00538	P V SANKAR & CO	PONDICHERRY
MEF00549	N M AGARWAL & ASSOCIATES	HOWRAH
MEF00555	P C MASKARA & CO	SILIGURI
MEF00608	SANJAY ISHWAR CHAND & CO	KURUKSHETRA
MEF00613	MAHESHWARI VIVEK & ASSOCIATES	GORAKHPUR
MEF00626	A R S & ASSOCIATES	ALIGARH
MEF00642	VISHAL PANDEY & CO	LUCKNOW
MEF00668	HINGNE TARE & ASSOCIATES	PUNE
MEF00670	KISHOR BHARADIYA & CO	LATUR
MEF00672	MAYUR DEVI & ASSOCIATES	SATARA
MEF00673	SHARAD RAJORIA & COMPANY	NASRULLAGANJ
MEF00693	H P DAGA & CO	SOLAPUR
MEF00709	R U & ASSOCIATES	KOZHIKODE
MEF00720	VARMA & VARMA	KOCHI
MEF00740	M BHASKARA RAO & CO	HYDERABAD
MEF00764	REENA BHARGAVA & CO	LUCKNOW
MEF00788	B BIHANI & ASSOCIATES	SILIGURI
MEF00804	P L CHORDIA & COMPANY	UDAIPUR
MEF00811	JOHNEY & CO	ERNAKULAM
MEF00831	SABOO & SABOO	BHOPAL
MEF00870	MOHAN RAJ & CO	MADURAI
MEF00910	S N B ASSOCIATES	CHENNAI
MEF00935	SHEIKH ABDULLAH & CO	MANGALORE
MEF00947	B PANDURANGA RAO & CO	GUNTUR
MEF00964	RAJENDRA SANJEEV & CO	BELGAUM
MEF00989	D P R SWAMY & ASSOCIATES	KAKINADA
MEF00996	PRASHANT VERMA & CO	KANPUR
MEF01000	J S DUA & CO	NEW DELHI
MEF01002	J ISSAC & CO	KOCHI
MEF01004	KAPOOR CHETAN	JABALPUR
MEF01008	A S KOTHARI & CO	RAJKOT
MEF01016	SRIMAL JAIN & CO	KOLKATA
MEF01045	RAKESH R GARG & ASSOCIATES	SANGARIA
MEF01094	PAWAN AGARWAL & ASSOCIATES	LUCKNOW
MEF01115	SHAH MEHTA MAJUMDAR	AHMEDABAD
MEF01118	ARUN SINGH & CO	NEW DELHI
MEF01125	SHIPRA AGARWAL & CO	CUTTACK
MEF01174	BALASUBRAMANIAM P	ERODE
MEF01186	PAWAN MUKESH & CO	SIRHIND
MEF01204	SHARMA GANDHI & ASSOCIATES	JAIPUR
MEF01205	KULDEEP ARORA & ASSOCIATES	MATHURA
MEF01209	K C CHAKRABORTY & ASSOCIATES	MIDNAPORE
MEF01220	J S A & ASSOCIATES	KOLKATA
MEF01226	BABU & BADAT	BANGALORE
MEF01232	P A R Y & CO	DELHI
MEF01265	TAPAS MANDAL & ASSOCIATES	KOLKATA
MEF01276	SANJOY K DAS & CO	GUWAHATI
MEF01282	GULATI AND CHAUDHARY	KANPUR
MEF01285	VIKAS OM & ASSOCIATES	KANPUR
MEF01290	D RANGASWAMY & CO	CHENNAI
MEF01292	RAJIV JEETOO & ASSOCIATES	NEW DELHI
MEF01303	ANOOP K GOEL & CO	LUDHIANA
MEF01312	B K BANSAL & CO	GUWAHATI
MEF01323	SHARMA AGARWAL & CO	GURGAON
MEF01325	S N BHAVSAR & CO	AHMEDABAD
MEF01378	SURENDRA K SHARMA & CO	SURAT
MEF01385	S S AGRAWAL & CO	BILASPUR (CH)
MEF01402	A B K & CO	SURAT
MEF01428	C R SHAREDALAL & CO	AHMEDABAD
MEF01436	G NATESAN & CO	CHENNAI
MEF01463	ALAVI ASSOCIATES	LUCKNOW
MEF01471	P MITTAL & CO	BHATINDA
MEF01478	SATYANARAYAN GOYAL & CO	INDORE
MEF01485	R BHASKAR & CO	CHENNAI
MEF01496	ARIJEET GANDHI & ASSOCIATES	AHMEDABAD
MEF01503	ARVIND A THAKKAR & CO	AHMEDABAD
MEF01506	D S SHUKLA & CO	LUCKNOW
MEF01523	PRAVEEN AGGARWAL & ASSOCIATES	SAHIBABAD
MEF01595	NAVAL KAPUR & CO	KANPUR
MEF01607	ANIL SUJANTI & CO	DELHI
MEF01622	R C SHAW & CO	KOLKATA
MEF01631	DEEPAK MADAN & ASSOCIATES	NEW DELHI
MEF01654	PRATYUSH & ASSOCIATES	BHUBANESWAR
MEF01663	K S SINHA & CO	KOLKATA
MEF01665	NITIN J & CO	JAIPUR
MEF01673	A R MUTHA & CO	NASHIK
MEF01700	V K A & ASSOCIATES	DAUSA
MEF01746	R A N S AND CO	AGRA
MEF01766	S K BHATNAGAR & CO	LUCKNOW
MEF01783	K SOMANATHAN & CO	CHENNAI
MEF01795	A K RAY & CO	HOWRAH
MEF01799	SANJAY JAIN & ASSOCIATES	KOLKATA
MEF01835	PRAJESH CHOUDHURY & CO	KOLKATA
MEF01867	S A M V A D & ASSOCIATES	RAIPUR
MEF01872	S D KULKARNI & CO	SATARA
MEF01874	KAMAL KISHORE JHAWAR	DURG
MEF01878	JHAVAR & CO	INDORE
MEF01887	S K SIDDHANTA & CO	KOLKATA
MEF01896	AGARWAL ALOK & ASSOCIATES	MEERUT
MEF01897	BIMAL PANDA & ASSOCIATES	BHUBANESWAR
MEF01927	RAVI RAJAN & CO	NEW DELHI
MEF01956	P S H & ASSOCIATES	JAMSHEDPUR
MEF01973	RAVINDRA SHAH & CO	ALWAR
MEF01982	VERMA ASSOCIATES	SRINAGAR
MEF01983	PAWAN PUROHIT & CO	AMRAVATI
MEF01990	SHAILENDRA RASTOGI & CO	PATNA
MEF01996	C A K P K & ASSOCIATES	JABALPUR
MEF02017	VENKATESWARAN T S	THRISSUR
MEF02060	S K BUCHASIA & CO	KOLKATA
MEF02061	AMAN BAHL & ASSOCIATES	NEW DELHI
MEF02064	MUNNA JAGGI & CO	AGRA
MEF02083	DHIRENDRA TRIPATHI & CO	LUCKNOW
MEF02099	GOENKA & GOENKA	BOKARO
MEF02100	ANIL MIHIR & ASSOCIATES	BHUBANESWAR
MEF02129	VAKHARIA S K & ASSOCIATES	PUNE
MEF02146	BERIWAL & COMPANY	GUWAHATI
MEF02178	S R NATH & CO	HYDERABAD
MEF02189	S DHAR & ASSOCIATES	KOLKATA
MEF02190	S TULSYAN & CO	CHIRAWA
MEF02217	K V V PRASAD & CO	VIJAYAWADA
MEF02224	C M LAD & ASSOCIATES	KALYAN
MEF02228	A C SURANA & CO	DURG
MEF02258	R BALASUBRAMANIAN & ASSOCIATES	TIRUPUR
MEF02259	BHUPESH GUPTA & ASSOCIATES	PILKHUWA
MEF02261	RAJRATAN & CO	GUWAHATI
MEF02262	CHOWDARY & RAO	VIJAYAWADA
MEF02283	PARAMASIVAM K	TIRUPUR
MEF02287	A M GANG & CO	JODHPUR
MEF02307	M G & ASSOCIATES	KOLKATA
MEF02315	TAPAN GOYAL & CO	SHAJAPUR
MEF02318	KARUNAKARA SHETTY AND COMPANY	BANGALORE
MEF02325	S H S P AND ASSOCIATES	LUDHIANA
MEF02337	TEJOMURTULA ASSOCIATES	HYDERABAD
MEF02369	RAHA SUBHAS CHANDRA	KOLKATA
MEF02376	RAJ OM PARKASH & CO	SIRSA
MEF02382	G S M & ASSOCIATES	DELHI
MEF02393	O P G & ASSOCIATES	ALIGARH
MEF02416	B N T & ASSOCIATES	BHUBANESWAR
MEF02421	LAHOTI & LAHOTI	AHMEDABAD
MEF02439	BANSAL SHARMA & CO	UDAIPUR
MEF02469	V S RAMESH & ASSOCIATES	BANGALORE
MEF02491	JAYARAMAN & KRISHNA	COIMBATORE
MEF02495	KAMAL KULDEEP & ASSOCIATES	JALANDHAR
MEF02511	D R BHATTACHARYYA & CO	CHINSURA
MEF02516	GIRISH B PATEL & CO	AHMEDABAD
MEF02531	A B B & ASSOCIATES	MUMBAI
MEF02532	SHRIWASTAVA MAHESH & CO	INDORE
MEF02555	GUPTA & MITRA	KOLKATA
MEF02575	SIRCAR GUPTA & CO	KOLKATA
MEF02598	ANUJ RAJ ASSOCIATES	HISAR
MEF02599	AGARWAL BHARGAVA & ASSOCIATES	LUCKNOW
MEF02605	SUBRAMONIA AYYAR K G	PALAKKAD
MEF02617	LATHA & RAVI	HYDERABAD
MEF02624	V K RANGACHARYULU & CO	HYDERABAD
MEF02631	M BANSAL & ASSOCIATES	INDORE
MEF02633	RASTOGI GAURAV & ASSOCIATES	MORADABAD
MEF02646	D L VEGAD & CO	BHUJ
MEF02648	K C BHANSALI & CO	JODHPUR
MEF02650	K S NAHATA & CO	KOLKATA
MEF02655	KULJEET SANJAY & ASSOCIATES	PATNA
MEF02658	A B SANWALKA & CO	FEROZEPUR
MEF02693	A GANDHI & ASSOCIATES	PANCHKULA
MEF02728	ANAND & PONNAPPAN	CHENNAI
MEF02770	M RAGHUNATH & CO	KOLKATA
MEF02785	C R SANJAY & CO	BANGALORE
MEF02857	MITTAL PANKAJ & CO	NEW DELHI
MEF02867	PRAFUL BHANSALI & CO	PARATWADA
MEF02871	BHARADIA MAHESHWARI & ASSOCIATES	AHMEDABAD
MEF02873	DILIP KUMAR N	BANGALORE
MEF02875	SHRUTI AND ASSOCIATES	JAIPUR
MEF02876	SUNIL PANCH DEO & CO	JAGADHRI
MEF02923	GUPTA NEELIMA	AGRA
MEF02926	SURYANARAYANA CHALLA	VISAKHAPATNAM
MEF02961	R K PARAKH & CO	BHOPAL
MEF02976	V X JOSE & CO	KOCHI
MEF03000	SUSHMA MORE & CO	RANCHI
MEF03003	K S AIYAR & CO	MUMBAI
MEF03018	MEENAKSHI GUJRAL & CO	DELHI
MEF03063	MATHESH & RAMANA	HYDERABAD
MEF03066	GUPTA RASTOGI & CO	SIKAR
MEF03069	DWEIPAYAN DAS & CO	BHUBANESWAR
MEF03075	AJAY VIDYA & ASSOCIATES	PARBHANI
MEF03077	KARANI JAYDEV VINUBHAI	AHMEDABAD
MEF03086	NALIN SHAH & CO	SECUNDERABAD
MEF03091	D N MUKHERJEE & CO	KOLKATA
MEF03101	KUMAR & JAYAKRISHNAN	NAGPUR
MEF03125	MANUJ JAIN & ASSOCIATES	BARABANKI
MEF03163	M K GOYAL & CO	PANCHKULA
MEF03165	PAWAN K MANTRI & ASSOCIATES	BHATINDA
MEF03190	BHUPENDRA YADAV & CO	FARIDABAD
MEF03196	RAAJ WARDHAN & CO	GUWAHATI
MEF03199	DESHPANDE MALU & CO	RAIPUR
MEF03201	AMIT O P SHARMA & CO	SHILLONG
MEF03215	V M R S & CO	MUMBAI
MEF03228	KOKANE & ASSOCIATES	NASHIK
MEF03230	OM PRAKASH GUPTA & CO	INDORE
MEF03259	VINOD K AGARWAL & ASSOCIATES	DURG
MEF03273	VIJU & CO	KOLLAM
MEF03299	SHARMA ASHOK KUMAR & ASSOCIATES	PALI MARWAR
MEF03314	R M SHUKLA & CO	MUMBAI
MEF03323	G KRISHNA & CO	PATNA
MEF03343	N C RAJ & ASSOCIATES	DELHI
MEF03368	S ANEJA & ASSOCIATES	SIRSA
MEF03379	KULDIP SINGH & ASSOCIATES	LUDHIANA
MEF03399	GOWRI A NAYAK	BELGAUM
MEF03422	KAPADIA AIYAR ASSOCIATES	PUNE
MEF03427	M K PAREEK & ASSOCIATES	BIKANER
MEF03457	RADHA AGARWAL & CO	HYDERABAD
MEF03458	KAMALESH K PODDAR & ASSOCIATES	KOLKATA
MEF03474	JINDAL S & CO	DELHI
MEF03475	RAVINDRA RATHI & CO	JABALPUR
MEF03485	MANUKANT GOEL & CO	SAHARANPUR
MEF03515	M K DANDEKER & CO	CHENNAI
MEF03522	DIXIT MALPATHAK AND ASSOCIATES	NASHIK
MEF03547	GUPTA MALHOTRA & CO	AGRA
MEF03570	GOPA RAVI KUMAR	VIJAYAWADA
MEF03584	SARALA N	KOZHIKODE
MEF03619	DHONDGEPATIL GODHANI & CO	NASHIK
MEF03640	BHASKARA RAO & ASSOCIATES	HYDERABAD
MEF03648	R S D & ASSOCIATES	RAJKOT
MEF03698	Y K AGARWAL & ASSOCIATES	BAREILLY
MEF03739	M G GURAV & CO	MUMBAI
MEF03753	ANIL ASHOK & ASSOCIATES	DELHI
MEF03766	VIKAS SHAH & ASSOCIATES	NAGAUR
MEF03773	A K MOOKHERJEE & CO	HOWRAH
MEF03780	ROHIT KHURANA & ASSOCIATES	AMRITSAR
MEF03799	MITUL MEHTA & CO	SURAT
MEF03809	KURYAN & SUSEELAN	KOTTAYAM
MEF03810	CHITIPOTHU SAMBASIVA RAO	GUNTUR
MEF03815	DUBEY ANAND & CO	INDIRAPURAM
MEF03822	G BARDHAN & CO	KOLKATA
MEF03825	ABHISHAKE KULDEEP & CO	SONEPAT
MEF03925	A P SANZGIRI & CO	MUMBAI
MEF03948	ANITA KHANDELWAL & CO	KOLKATA
MEF03968	JAIN BHARTIA & ASSOCIATES	NAGPUR
MEF03969	NYAYAPATY ASSOCIATES	VISAKHAPATNAM
MEF03977	BANSAL MUKESH & CO	KARNAL
MEF03985	M M HERBERT & CO	KOCHI
MEF03986	M KARMHE & CO	DEOGHAR
MEF04072	MANISH RUSTAGI & ASSOCIATES	NEW DELHI
MEF04082	Y S KULKARNI AND ASSOCIATES	SOLAPUR
MEF04095	A K BHOJGARIA & CO	DHANBAD
MEF04104	J C B & ASSOCIATES	VADODARA
MEF04107	AGHOR & ASSOCIATES	KOLKATA
MEF04108	UMESH GUPTA & CO	GHAZIABAD
MEF04117	GEORGE VERGHESE & ASSOCIATES	KOTTAYAM
MEF04129	RAJESH SHIV & ASSOCIATES	KOLKATA
MEF04146	PILLA MATHUR MANUJA & CO	NAGPUR
MEF04153	K V S R Y & ASSOCIATES	HYDERABAD
MEF04170	JIWAN GOYAL & CO	BHATINDA
MEF04181	ARVIND AHUJA & ASSOCIATES	ABOHAR
MEF04188	BIMAL KUMAR MITRUKA	SILIGURI
MEF04197	VINAY SUMAN & CO	ANUPSHAHR
MEF04202	UMESH SHAH & ASSOCIATES	AHMEDABAD
MEF04238	SAPAN KUMAR & ASSOCIATES	BHUBANESWAR
MEF04264	J R JOBANPUTRA & CO	RAJKOT
MEF04270	NATVARLAL VEPARI & CO	SURAT
MEF04298	SHAM S AGGARWAL & CO	JALANDHAR
MEF04333	VERMA & ASSOCIATES	KOLKATA
MEF04402	CHANDRAYAN & ASSOCIATES	ALIGARH
MEF04455	RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES	KOLKATA
MEF04467	S K BHALLA & CO	KHANNA
MEF04476	PANKAJ DUBEY & CO	BHOPAL
MEF04477	SENTHOORKANI R	SIVAKASI
MEF04507	NAVEEN KUMAR	BHOPAL
MEF04516	D K BAID & CO	HYDERABAD
MEF04520	BIPIN RASIKLAL SHAHA	RATNAGIRI
MEF04522	SUSHEEL JAIN & ASSOCIATES	DURG
MEF04540	KESHRI & CO	KOLKATA
MEF04588	MURARI SRIVASTAVA & ASSOCIATES	DHANBAD
MEF04596	JACOB ABRAHAM & CO	CHENGANNUR
MEF04633	SUBHASH GOYAL & ASSOCIATES	MANDI GOBINDGARH
MEF04653	MUNHET & ASSOCIATES	MUMBAI
MEF04669	AJIT M JOSHI & ASSOCIATES	KOLHAPUR
MEF04673	MOHAN & MOHAN	BHATINDA
MEF04710	RAJ KISHOR & CO	CUTTACK
MEF04774	S C KEDIA & CO	HANUMANGARH TOWN
MEF04813	KESHAV AGARWAL & CO	INDORE
MEF04820	N A S A & ASSOCIATES	JABALPUR
MEF04880	S K SATHYANARAYANA & CO	HASSAN
MEF04896	RAM ALOK & CO	MATHURA
MEF04939	DEVENDRA GOYAL & ASSOCIATES	MUMBAI
MEF04945	SATYENDROJIT MAZUMDAR	KOLKATA
MEF04966	D MADHU & ASSOCIATES	VARANASI
MEF04982	HIREN & JAIN	KANPUR
MEF05007	MAHESH J AGARWALLA & CO	MALDA
MEF05058	R K MALPANI & ASSOCIATES	JAIPUR
MEF05062	M V NARAYANA REDDY & CO	HYDERABAD
MEF05079	A K AWASTHI & CO	KANPUR
MEF05082	ANIL MOOKIM & CO	DHANBAD
MEF05097	K G M GUPTA & CO	BANGALORE
MEF05101	M K CHURA & CO	BIKANER
MEF05143	D DAS & KAMALUDDIN	KOLKATA
MEF05186	NAWAL KISHORE & CO	KANPUR
MEF05192	RAMACHANDRA U PRABHU	RAICHUR
MEF05209	MAHALKA & ASSOCIATES	KOLKATA
MEF05220	PALANI & KRISHNA ASSOCIATES	CHENNAI
MEF05236	V G ANIKHINDI & CO	KOLHAPUR
MEF05296	JOSE MATHEW	ALAPPUZHA
MEF05303	JASMATIYA & CO	JAISALMER
MEF05312	ALKA ZANWAR & CO	HYDERABAD
MEF05317	G BAGRODIA & CO	BANGALORE
MEF05365	RAVI SEEMA & CO	LUCKNOW
MEF05398	N T SHELAKE & ASSOCIATES	GADHINGLAJ
MEF05405	NARAYANASWAMY AND SRIVIDYA	COIMBATORE
MEF05416	T A P VARADAKUTTI & CO	CHENNAI
MEF05433	SARWESHWAR MITTAL & CO	AJMER
MEF05441	G VENUGOPAL KAMATH & CO	KOCHI
MEF05469	L C JAIN ASSOCIATES	BANGALORE
MEF05498	SAMSUDEEN & ZUBAIR	TUTICORIN
MEF05520	DHANABAL C	COIMBATORE
MEF05532	GUPTA & GOEL	KANPUR
MEF05549	KHOJA & ASSOCIATES	MUMBAI
MEF05574	P G JOSHI & CO	NAGPUR
MEF05578	JAISWAL AMIT & CO	BAREILLY
MEF05590	REJA KAPIL & ASSOCIATES	JHANSI
MEF05593	J H MEHTA & CO	AHMEDABAD
MEF05594	Y D & CO	LUDHIANA
MEF05601	SANDEEP MANUJA & ASSOCIATES	FEROZEPUR
MEF05622	GOPALDAS JHAWAR	NIZAMABAD
MEF05624	NARENDRA TOSHNIWAL	PALI MARWAR
MEF05659	R GROVER & CO	NEW DELHI
MEF05661	PARVEEN S BANSAL & CO	FARIDABAD
MEF05664	V S REDDY & ASSOCIATES	HYDERABAD
MEF05678	L D'SOUZA & CO	NAGPUR
MEF05698	R J KULKARNI & CO	SANGLI
MEF05729	RATHI SUNIL & COMPANY	CHITTORGARH
MEF05760	SHAH KAILASH & ASSOCIATES	SURAT
MEF05762	GUPTA SHYAM SUNDER & CO	BEAWAR
MEF05775	SANJAY RUCHANDANI & ASSOCIATES	GANDHIDHAM
MEF05789	K P M C & ASSOCIATES	DELHI
MEF05805	RADESH SHENOY & CO	MANGALORE
MEF05844	NAKUL PAI B H	MANGALORE
MEF05861	ROHIT NARANG & ASSOCIATES	KANPUR
MEF05864	SHRIHARI BIYANI & COMPANY	SIKAR
MEF05878	JAIN SUBHASH & ASSOCIATES	BHIWADI
MEF05880	PUROHIT & PUROHIT	NEW DELHI
MEF05924	V KUMAR & ASSOCIATES	KARNAL
MEF05951	LUTHRA G & CO	AGRA
MEF05984	GEETA HITESH & CO	JAITU
MEF05985	N VARADARAJAN & CO	NAGPUR
MEF05988	PRAHLAD L PATEL & CO	AHMEDABAD
MEF06019	SUNIT K SETHIA & CO	BURHANPUR
MEF06032	VIVEK SHANTILAL JAIN & CO	GUWAHATI
MEF06039	MSN & ASSOCIATES	MEERUT
MEF06041	NITIN GOPALRAO SADEKAR	BELGAUM
MEF06066	HARI RAJ & ASSOCIATES	JAMSHEDPUR
MEF06087	NATARAJAN S	BANGALORE
MEF06139	GUPTA RANJEET DAS & CO	PUNE
MEF06171	S S DHAMNE & ASSOCIATES	THANE
MEF06186	BHANDARI R S & ASSOCIATES	JALORE
MEF06269	RAKESH CHOPRA & CO	AMRITSAR
MEF06277	TASNIM & ASSOCIATES	BHARUCH
MEF06279	SANTOSH PUGALIA & ASSOCIATES	GUWAHATI
MEF06291	P K CHAUDHURI & ASSOCIATES	KOLKATA
MEF06292	RAJIV H R GUPTA & ASSOCIATES	NEW DELHI
MEF06294	BALDEV PATHANIA & CO	AMRITSAR
MEF06305	K K TIBREWAL & CO	VARANASI
MEF06312	AMIT M RATHI & CO	BHAWANI MANDI
MEF06319	GOPAL & RAJAN	KADAPA
MEF06341	O P GARG & ASSOCIATES	JAMMU TAWI
MEF06365	ARVIND AJAY & ASSOCIATES	HAMIRPUR
MEF06422	H R TATIYA & CO	NASHIK
MEF06427	P T S VARADAN & ASSOCIATES	CHENNAI
MEF06428	J K SARAWGI & COMPANY	NEW DELHI
MEF06447	D V R & CO	NIZAMABAD
MEF06458	S K LATKAN & CO	BELGAUM
MEF06471	BANSAL N D & ASSOCIATES	DELHI
MEF06483	NARENDRA & CO	MYSORE
MEF06496	RAJESH SONI & CO	JODHPUR
MEF06541	PRAJNA ACHARYA B	BANTWAL
MEF06551	KUMARA J C & CO	SHIMOGA
MEF06552	PRAMOD R SHARMA AND CO	KHAMGAON
MEF06583	KAKKAR NAVNEET & ASSOCIATES	ZIRAKPUR
MEF06587	SANJIV SHAH & ASSOCIATES	CHENNAI
MEF06616	GOKHALE & CO	HYDERABAD
MEF06624	B SRINIVASA RAO & CO	HYDERABAD
MEF06638	ASHOK PANDIT & CO	MUMBAI
MEF06659	B G & CO	KOLKATA
MEF06692	R JINDAL & ASSOCIATES	BHATINDA
MEF06728	SUSHEELA BALAKRISHNAN ASSOCIATES	COIMBATORE
MEF06740	K M TIBREWAL & CO	B DEOGHAR
MEF06765	NARASIMHA MURTHY K M	BANGALORE
MEF06768	A V DEVEN & CO	CHENNAI
MEF06838	S S MANNUR & CO	BAGALKOT
MEF06879	M S KAMATH & ASSOCIATES	BANGALORE
MEF06907	DILIP KUMAR SAHA & ASSOCIATES	KOLKATA
MEF06926	P K M & ASSOCIATES	KOLKATA
MEF06928	SHENABAGAMOORTHY & CO	SIVAKASI
MEF06991	MARATHE HARGUDE & CO	BELGAUM
MEF06999	P K G & ASSOCIATES	MEERUT
MEF07010	SANJAY KHANDELWAL & ASSOCIATES	KOTA
MEF07012	P BALASUBRAMANIAM & ASSOCIATES	PERUNDURAI
MEF07044	VASANTHAN NARESH AND ASSOCIATES	COIMBATORE
MEF07050	SURESH D KULKARNI & ASSOCIATES	SANGLI
MEF07064	SIVA KRISHNA & NARAYAN	HYDERABAD
MEF07071	S KHERADIYA & CO	INDORE
MEF07086	S M CHATTERJEE & CO	KOLKATA
MEF07090	SUMAT K JAIN & CO	JHANSI
MEF07093	SALARPURIA & PARTNERS	KOLKATA
MEF07130	SONI & COMPANY	JODHPUR
MEF07140	K ANIL SAGAR & CO	HYDERABAD
MEF07191	P R SHAH & ASSOCIATES	AHMEDABAD
MEF07201	PUKHRAJ & ASSOCIATES	RAIPUR
MEF07223	AGRAWAL BINOD KUMAR	KOLKATA
MEF07231	G CHANDRA AGARWAL & CO	KANPUR
MEF07235	JAGANNATH G	BANGALORE
MEF07239	A K SOMANI & ASSOCIATES	BHILWARA
MEF07255	HARI KRISHNA AND ASSOCIATES	KADAPA
MEF07259	G L DANGAYACH & CO	JAIPUR
MEF07271	SRIVASTAVA SMRITI & ASSOCIATES	KANPUR
MEF07304	CHANDRA KUMAR & ASSOCIATES	ALIGARH
MEF07307	T C MAHAWAR & CO	HOWRAH
MEF07319	S R BATLIBOI & CO LLP	KOLKATA
MEF07336	V A P S & CO	NEW DELHI
MEF07338	CHOKHRA & GANDHI	MUMBAI
MEF07348	A D & COMPANY	MUMBAI
MEF07350	AJAY KUMAR VIJAYVERGIA & ASSOCIATES	JAIPUR
MEF07351	RATHOD AMARSINGH SHOORWEERSINGH	CHANDRAPUR
MEF07355	DASS & GHOSH	KOLKATA
MEF07362	KISHORE ASSOCIATES	DELHI
MEF07363	KUMAR RAY & ASSOCIATES	KOLKATA
MEF07365	S VARADARAJAN & CO	TIRUPATI
MEF07408	ATUL GUNDEWAR & ASSOCIATES	BARSHI
MEF07431	CHOUGHULE RANADE & ASSOCIATES	PUNE
MEF07464	TARUN KHANNA & CO	JAMMU TAWI
MEF07474	SHARMILA J	CHENNAI
MEF07481	MENGHANI & CO	RAIPUR
MEF07491	APURBA BANERJEE & CO	GUWAHATI
MEF07514	M GHUWALEWALA & CO	KOLKATA
MEF07572	GARG ANUP & CO	RANCHI
MEF07610	U S ANAND & CO	KOLKATA
MEF07615	VIJAY RAM BEHARI & CO	BANDA
MEF07685	GUPTA ARORA & ASSOCIATES	KANPUR
MEF07713	A S VARADHARAJAN & CO	CHENNAI
MEF07729	P K DIDWANIA & ASSOCIATES	JHARSUGUDA
MEF07737	MANEESH AVNEESH & COMPANY	KANPUR
MEF07739	MITTAL ARORA GOEL & SETHI	NEW DELHI
MEF07775	SINHAL & ASSOCIATES	SILIGURI
MEF07788	M RAMASAMY & CO	CHENNAI
MEF07810	N J PAUL ASSOCIATES	KOCHI
MEF07818	WADJIKAR AJAY	GWALIOR
MEF07822	S BANSAL & ASSOCIATES	DELHI
MEF07831	M KUMAR JAIN & CO	BHAVNAGAR
MEF07839	SHEKHAWAT & CO	NEEMKATHANA
MEF07841	KUSUMKANT P PATEL & CO	HIMATNAGAR
MEF07842	P C GODHA & CO	JAIPUR
MEF07857	MARATHE PADHYE & ATHALYE	PUNE
MEF07892	DEVENDRA SURANA & ASSOCIATES	NATHDWARA
MEF07901	ANIL N SHAH & CO	AHMEDABAD
MEF07904	ASAWA & ASSOCIATES	INDORE
MEF07929	RAFEEQ ASSOCIATES	PERUMBAVOOR
MEF07964	VIJAYA & BENARJI	VIJAYAWADA
MEF07981	B C PHARAS & CO	JAYSINGPUR
MEF07985	S V V & ASSOCIATES	CHENNAI
MEF07997	BHARTIA TIBREWAL & CO	BUXAR
MEF08013	SHRI K AGARWAL & CO	NEW DELHI
MEF08073	DOSHI VALA KHUNT & CO	SURAT
MEF08087	BHASKAR SHENOY & CO	CHENNAI
MEF08092	BAL & BHIMESHWAR	MADIKERI
MEF08117	A V JOBANPUTRA & CO	MUMBAI
MEF08120	B B GOENKA & CO	MIRZAPUR
MEF08141	MUNISH GOYAL & CO	SOLAN
MEF08167	C L MITRA & CO	KOLKATA
MEF08168	YOGENDRA & ASSOCIATES	KOTA
MEF08178	SASHI KUMAR K	KOZHIKODE
MEF08196	HITESH UNADKAT & CO	MUMBAI
MEF08199	S K DAS & ASSOCIATES	KOLKATA
MEF08210	GOEL SANJEEV & ASSOCIATES	SHAMLI
MEF08227	S A MISTRY & ASSOCIATES	RAJKOT
MEF08239	A M B & CO	PUNE
MEF08262	GOPAL JAJOO & ASSOCIATES	AURANGABAD (MH)
MEF08268	T R BORA & CO	LATUR
MEF08275	GITHALA & SONI	BHAYANDAR
MEF08312	PRADEEP UPADHYAY & ASSOCIATES	DELHI
MEF08314	K B D S & CO	DELHI
MEF08348	L PREM & CO	CHENNAI
MEF08357	MANISH KUMAR GOYAL & CO	PILANI
MEF08380	SANJAY B TAPADE & CO	LATUR
MEF08397	RATHI MURLI MANOHAR	WARDHA
MEF08399	MANAMOHAN SHETTY K	MANGALORE
MEF08409	N KANNAN & ASSOCIATES	CHENNAI
MEF08413	RIJESH CHIRATHILATTU & ASSOCIATES	KOTTAYAM
MEF08419	BISWAS MUSTAFA & SAHOO	KOLKATA
MEF08421	ANTONY MALAYIL & CO	ALAPPUZHA
MEF08438	MURUGESAN S	SATTUR
MEF08443	B K SARKAR & ASSOCIATES	KOLKATA
MEF08452	B A GANAPATHY & CO	MYSORE
MEF08461	SUBHASH AGRAWAL & CO	PURNIA
MEF08486	RAJBIR ANAND & CO	DEHRADUN
MEF08488	V K GOYAL & ASSOCIATES	JALESAR
MEF08547	NAVENDU KHANNA & CO	AMRITSAR
MEF08562	N C GHOSE & CO	KOLKATA
MEF08575	KAMAL LAKHANI & ASSOCIATES	FARIDABAD
MEF08578	SREERAMULU M	KADAPA
MEF08609	VIPIN K GUPTA & CO	DELHI
MEF08625	AMIT M L MODI & ASSOCIATES	BHIWADI
MEF08653	DEBJANI AGARWAL & ASSOCIATES	KOLKATA
MEF08675	KUMRA BHATIA & CO	NEW DELHI
MEF08705	SANDEEP KUMAR	GONIANA MANDI
MEF08706	ASHOK K KEDIA & ASSOCIATES	JAMSHEDPUR
MEF08728	MAKOL & SONI	JALANDHAR
MEF08746	SANJAY RAJIV & ASSOCIATES	DELHI
MEF08762	VIJAYA BHASKAR & CO	SECUNDERABAD
MEF08764	MANIVASAGAN S	KARUR
MEF08767	D B DIGHE & CO	AURANGABAD (MH)
MEF08771	R P G & ASSOCIATES	BUNDI
MEF08792	H S GOOLRY & CO	AMRITSAR
MEF08796	A K SAHU & CO	BEGUSARAI
MEF08803	BARAYA & CO	JAIPUR
MEF08819	CHANDAK & ASSOCIATES	KOLKATA
MEF08838	REKHANI AND SARAOGI	SURAT
MEF08841	P MUKHERJEE & CO	KOLKATA
MEF08843	PATHAK ANJARIA & CO	VADODARA
MEF08847	RAKESH RAM & ASSOCIATES	KOLKATA
MEF08852	LADHA SINGHAL & ASSOCIATES	MUMBAI
MEF08873	PADMAKESH & CO	CHAKRADHARPUR
MEF08888	D SHARMA & CO	JALANDHAR
MEF08903	KARTIK VARAIYA & ASSOCIATES	GANDHIDHAM
MEF08905	CHANDY & ZACHERIA	KOTTAYAM
MEF08926	HARI GOEL & ASSOCIATES	BAHADURGARH
MEF08938	JUGRAJ CHOWDHURY & CO	JALORE
MEF08946	ELIAS GEORGE & CO	KOCHI
MEF08947	A A R K & CO	AMRITSAR
MEF08967	BASU CHATTERJEA & CO	KOLKATA
MEF08968	ANIRUDHA & CO	NOIDA
MEF08972	U K BHOWAL & ASSOCIATES	KOLKATA
MEF08998	SOSAMMA VARGHESE	KOCHI
MEF09022	P SAMBA MURTHY & CO	SECUNDERABAD
MEF09033	R K THAKKAR & CO	DHANBAD
MEF09068	RAJ BANSAL & CO	BARNALA
MEF09072	ANANTHARAJAN K S	SIVAKASI
MEF09098	AGRAWAL DHRUV & CO	NOIDA
MEF09102	S K MAHESHWARI & ASSOCIATES	GUWAHATI
MEF09106	M NILOY & CO	MAHESWARA
MEF09126	MANISH DAMODAR & CO	JAIPUR
MEF09141	M S PRASAD & CO	KAKINADA
MEF09142	MUDDANNA U	SANTHEKATTE
MEF09147	S R MALU & ASSOCIATES	LATUR
MEF09167	HANMANT DHONDIRAM PATIL	LATUR
MEF09170	AIREN & SALUJA	INDORE
MEF09176	RAJ KUMAR GUPTA & CO	RADAUR
MEF09191	N K AGARWAL & CO	ASANSOL
MEF09198	RAJAN KUMAR & CO	AMRITSAR
MEF09221	M K KURUVILLA & CO	KOTTAYAM
MEF09256	SASI KUMAR B	VIJAYAWADA
MEF09257	AMARNATH D	SALEM
MEF09329	O P BANKA & ASSOCIATES	HINDMOTOR
MEF09353	SUBHASH C AGARWAL & CO	SADUALPUR
MEF09361	GARG RAKESH & CO	ALWAR
MEF09381	D H BORVALE & CO	JALGAON
MEF09386	AMIT PRAKASH & CO	FAIZABAD
MEF09398	A R JOSHI & CO	MADIKERI
MEF09414	RAJESH SURANA & CO	GUWAHATI
MEF09442	M R DAGA & CO	SATNA
MEF09445	BANSAL PAWAN & CO	CHANDIGARH
MEF09487	A R S B & ASSOCIATES	THIRUVANANTHAPURAM
MEF09489	JAIN BAID & CO	KOLKATA
MEF09492	SHARMA MOHINDRU & CO	AHMEDGARH
MEF09526	PREM N AGGARWAL & CO	LUDHIANA
MEF09530	RAJESH PREMJIBHAI PATEL	VADODARA
MEF09545	SHARMA RAMAN & ASSOCIATES	GORAYA
MEF09566	R BANSAL & ASSOCIATES	RANCHI
MEF09580	B A SHAH ASSOCIATES	RAJKOT
MEF09617	KRISHNA & PRASAD	HYDERABAD
MEF09651	S SEN & CO	KOLKATA
MEF09675	KALYAN SAHA & ASSOCIATES	KOLKATA
MEF09684	SUSHIL DAS & CO	KOLKATA
MEF09721	MANISH GULECHHA & CO	RAIPUR
MEF09743	R S DESAI & CO	SURAT
MEF09750	V K MEDICHARLA & CO	HYDERABAD
MEF09786	RANA SANDIP KUMAR & CO	HOWRAH
MEF09832	GULACHA ASSOCIATES	CHENNAI
MEF09845	MILIN J JANI & CO	AHMEDABAD
MEF09866	SESHAGIRI RAO & CO	HYDERABAD
MEF09870	SUBBA RAIDU C V	RAJAMAHENDRAVARAM
MEF09880	KINARE AND ASSOCIATES	THANE
MEF09883	A R M & CO	ALWAR
MEF09888	N B & CO	BHIWANI
MEF09897	AJIT K JAIN & ASSOCIATES	DIMAPUR
MEF09904	T R CHATTOPADHYAY & CO	BERHAMPORE
MEF09915	SANTOSH CHANDE & ASSOCIATES	MUMBAI
MEF09926	A S GUPTA & ASSOCIATES	AHMEDABAD
MEF09962	M A R P & ASSOCIATES	BHUBANESWAR
MEF09968	S R BHUTADA & CO	YAVATMAL
MEF10015	S Y QURESHI & ASSOCIATES	JUNAGADH
MEF10016	RADHESHYAM TIWARI AND ASSOCIATES	NAGPUR
MEF10018	KIRTILAL RATANLAL SAKHALA	NASHIK
MEF10020	DEEPAK BABU & ASSOCIATES	MORADABAD
MEF10040	G R SARKAR & ASSOCIATES	KOLKATA
MEF10055	GOEL VISHAL & ASSOCIATES	BAREILLY
MEF10073	MATTA GARG & CO	DEHRADUN
MEF10099	M S MEHTA & ASSOCIATES	SAHARANPUR
MEF10104	M N GANGOPADHYAY & CO	KOLKATA
MEF10123	SONI & SONI	NEW DELHI
MEF10148	ARVIND KUMAR AGRWAL & ASSOCIATES	MORADABAD
MEF10231	U N MODI & CO	JHANSI
MEF10255	G SESHADRI & CO	HYDERABAD
MEF10285	J MADAN MOHAN & CO	ADONI
MEF10311	A B M & ASSOCIATES	NAVI MUMBAI
MEF10325	VERMA SANJEEV & CO	RAJPURA
MEF10331	K S BISWAS & CO	KOLKATA
MEF10336	SURIYAWALA & CO	VADODARA
MEF10349	MEHRA RAJESH & ASSOCIATES	KANPUR
MEF10354	GARG ARUN & ASSOCIATES	NEW DELHI
MEF10355	MEHTA & SANGHAVI	MUMBAI
MEF10380	H UNIYAL & ASSOCIATES	DEHRADUN
MEF10395	MONOJIT DAS & CO	GUWAHATI
MEF10411	SHEMAL CHOUDHARY & CO	DEWAS
MEF10465	S KAKKAR & CO	ALLAHABAD
MEF10486	NAGENDRA GUPTA & ASSOCIATES	PATNA
MEF10497	BISSA & CO	JODHPUR
MEF10501	RAJESH GUPTA & CO	HANUMANGARH TOWN
MEF10524	LOKIREDDY & CO	HYDERABAD
MEF10533	YASH PALL SAHU & ASSOCIATES	LUCKNOW
MEF10568	H H BHANDARI & CO	CHENNAI
MEF10572	G RAMA KRISHNA RAO & CO	KAKINADA
MEF10593	SUBHASH B JOSHI & ASSOCIATES	PANAJI GOA
MEF10623	SINGLA RASHI & ASSOCIATES	PATIALA
MEF10639	SHROFF VIKAS ROY GOVIND	KOLKATA
MEF10649	DINESH SINGHAL & ASSOCIATES	BHARATPUR
MEF10663	PRAVIN P KULKARNI & ASSOCIATES	SATARA
MEF10669	V GANDHI AND CO	VALSAD
MEF10680	SANDEEP SURENDRA JAIN & CO	JHABUA
MEF10707	K P S & CO	BALLIA
MEF10720	HEMANT SEHGAL & ASSOCIATES	AMRITSAR
MEF10723	S P WATTAMWAR & CO	NANDED
MEF10736	SUBODH R GUPTA & ASSOCIATES	GUWAHATI
MEF10758	C ROY & ASSOCIATES	KOLKATA
MEF10763	GOPAL GARG & CO	ABU ROAD
MEF10771	AMIYA & ASSOCIATES	KOLKATA
MEF10784	JAI KUMAR JAIN & CO	PALI MARWAR
MEF10785	SADASHIVRAO PATIL P & CO	NANDED
MEF10786	P D CHOPDA & CO	YAVATMAL
MEF10787	S PALANIKUMAR & CO	MADURAI
MEF10791	GUPTA GARG & AGARWAL	DELHI
MEF10793	S CHOPRA & ASSOCIATES	JODHPUR
MEF10795	CHOUDHURY & HAZARIKA	GUWAHATI
MEF10811	D V AGGARWALA & CO	SRIGANGANAGAR
MEF10812	KOLTE & CO	NASHIK
MEF10813	BABU A KALLIVAYALIL & CO	KOCHI
MEF10822	SUBBIAH SUBRAMANIAN & ASSOCIATES	MADURAI
MEF10837	MANOJ KHURANA & ASSOCIATES	AGRA
MEF10851	C J KULKARNI & CO	PUNE
MEF10858	S J B & ASSOCIATES	BALLIA
MEF10866	SANDEEP SUBHASH & ASSOCIATES	GURDASPUR
MEF10902	RAJIV CHAMANLAL ARORA	ICHALKARANJI
MEF10923	GROVER DINESH & ASSOCIATES	KARNAL
MEF10931	AGASTI & ASSOCIATES	BHUBANESWAR
MEF10936	A N B & ASSOCIATES	BANGALORE
MEF10955	ANAND DIXIT & ASSOCIATES	DURG
MEF10963	SANDEEP S KUSHWAHA AND ASSOCIATES	UJJAIN
MEF10990	SOURINDRANATH CHAKRABORTY & ASSOCIATES	KOLKATA
MEF10993	SRIHARI K	BANGALORE
MEF10995	ASHEESH JAIN & CO	MARGAO GOA
MEF11005	S K DWIVEDI & CO	MUMBAI
MEF11017	CHANDRAMOHAN HANDE P	UDUPI
MEF11018	NAHAR PRATEEK & ASSOCIATES	JODHPUR
MEF11028	H NAIK & CO	CUTTACK
MEF11048	KORLHALLI & ASSOCIATES	HUBLI
MEF11049	NIDHI MANISH RATHI & CO	DEWAS
MEF11065	BANDYOPADHYAY SITANSURANJAN	KOLKATA
MEF11149	HEMANT P DALAL & CO	SURAT
MEF11164	SHAH & KADAM	VADODARA
MEF11168	D P KHOSLA & CO	NEW DELHI
MEF11209	VASANT DOIJODE & CO	BANGALORE
MEF11215	A K HAJELA & CO	AGRA
MEF11248	H N JHAVAR & CO	INDORE
MEF11262	VIJAY ANEJA & ASSOCIATES	RAJPURA
MEF11267	MISHANK SHAH & ASSOCIATES	AHMEDABAD
MEF11275	G C MARLECHA & CO	BANGALORE
MEF11287	K K S R & ASSOCIATES	CHENNAI
MEF11290	M SENGUPTA & CO	KOLKATA
MEF11295	MOHIT NARESH & ASSOCIATES	SANGRUR
MEF11298	LUNAWAT & SOMANI	RATLAM
MEF11306	R CHAUHAN & ASSOCIATES	MEERUT
MEF11309	B P MEHTA ASSOCIATES	RAJKOT
MEF11317	V MUKESH KUMAR & CO	CHENNAI
MEF11321	RAVINDRA DHAKAR & ASSOCIATES	SURAT
MEF11361	ANIL K AGGARWAL & ASSOCIATES	MANDI GOBINDGARH
MEF11362	RAJEEV KUMAR GUPTA & CO	JALANDHAR
MEF11393	KHANDELWAL MAHESH KUMAR	BHAWANI MANDI
MEF11402	GOPAL P AGRAWAL & CO	BARGARH
MEF11419	ASIJA & ASSOCIATES	LUCKNOW
MEF11435	ANIL SANJAY & ASSOCIATES	KHANNA
MEF11464	ASHOK SINGHAL & CO	JAIPUR
MEF11477	JAIN MARWARA & CO	BUNDI
MEF11487	R K DOSHI & CO	RAJKOT
MEF11493	GODANI VARSHA	BHOPAL
MEF11519	R K TREHAN & CO	INDORE
MEF11520	S R AMIT & CO	KOLKATA
MEF11550	S R DHASS & CO	KUMBAKONAM
MEF11565	GUPTA SANDEEP & ASSOCIATES	MORADABAD
MEF11606	SURESH KUMAR M	MANGALORE
MEF11630	R SURESH & CO	PONDICHERRY
MEF11653	ARULANANTHAM V	SIVAKASI
MEF11673	UMESH CHAND & CO	NEW DELHI
MEF11687	AGARWAL KAMAL KUMAR	RISHRA
MEF11748	N R CHANDAK & CO	NASHIK
MEF11785	SURYA ASSOCIATES	MUMBAI
MEF11801	NAYAK SAH MITTAL & CO	RANCHI
MEF11825	P S VENKATASUBRAMANIAN & CO	TIRUNELVELI
MEF11835	SRI RAM GANESH & CO	CHENNAI
MEF11848	BAPUJI & VENKAT	HYDERABAD
MEF11857	S SARAF & CO	RAIGANJ
MEF11864	N N V SATISH & CO	HYDERABAD
MEF11865	K BENAKAPPA & CO	BANGALORE
MEF11870	R PAL & CO	SHILLONG
MEF11873	SUMIT SUBHASH JAIN & CO	RAIPUR
MEF11883	M R KABRA & ASSOCIATES	AURANGABAD (MH)
MEF11889	B SUREKA & CO	KOLKATA
MEF11896	M S RAJ & CO	HOSUR
MEF11926	MADHURESH GUPTA & CO	RAIPUR
MEF11993	SACHDEVA SANJAY & CO	GURGAON
MEF12018	PRASAD L	MYSORE
MEF12019	J BANSAL & ASSOCIATES	LUDHIANA
MEF12061	NANDA PRABHU & ASSOCIATES	COIMBATORE
MEF12062	SURINDER ANAND & CO	JALANDHAR
MEF12091	OM AGRAWAL & CO	JAIPUR
MEF12112	AMBRISH CHANDARANA & CO	NIZAMABAD
MEF12113	A K LOHIYA & CO	KOLKATA
MEF12117	A ISLAM & CO	KOLKATA
MEF12200	A R GUPTA & CO	JAIPUR
MEF12206	SAJJAN PODDAR & ASSOCIATES	KOLKATA
MEF12220	C L SARAF & CO	KOLKATA
MEF12229	S K DEORA & CO	HOWRAH
MEF12257	A K BISWAS & CO	KOLKATA
MEF12316	S SHARDA & ASSOCIATES	AHMEDABAD
MEF12322	S S UDAWAT & CO	SURAT
MEF12330	KRISHNAMOORTHY R P	GUDIYATTAM
MEF12380	NARASIMHA NAYAK S	MANGALORE
MEF12404	K BHOOPENDRA & CO	NAVSARI
MEF12410	ANIL PAHUJA & CO	AGRA
MEF12417	S N GUPTA & ASSOCIATES	LUCKNOW
MEF12473	B S CHANDRA & CO	AHMADPUR
MEF12504	SUMAN AGGARWAL & CO	PANCHKULA
MEF12515	UPENDRA KUMAR & ASSOCIATES	NELLORE
MEF12526	D ROY & CO	KOLKATA
MEF12531	ASHOK S PARIKH & CO	SURAT
MEF12535	A NATH & CO	PATNA
MEF12604	JAIN MUKESH KUMAR & CO	MANDLA
MEF12619	SAVDESH PAL & CO	SANGRUR
MEF12630	SANJAY KUMAR AGARWAL	VISAKHAPATNAM
MEF12689	S R MAJI & CO	KAKDWIP
MEF12691	GARG S KUMAR & ASSOCIATES	LUDHIANA
MEF12709	A SACHDEV & CO	LUCKNOW
MEF12714	S G BALEKUNDRI & CO	BELGAUM
MEF12726	SRINIVAS KRISHNASWAMY & CO	CHENNAI
MEF12781	V K S & CO	HOWRAH
MEF12805	J P R M S & CO	DELHI
MEF12815	P BASKARAN & CO	CHENNAI
MEF12816	MANISH MADHUSUDAN KEDIA	YAVATMAL
MEF12847	D SHANTILAL JAIN & CO	HUBLI
MEF12854	ABRAHAM & ASSOCIATES	CHENNAI
MEF12867	C KRISHNAKUMAR & CO	THRISSUR
MEF12905	TIBREWALA & CO	JAMTARA
MEF12912	LOKESH R AGRAWAL & ASSOCIATES	ALIGARH
MEF12921	SHANTHI SUDHEER KOTTE	PRODDATUR
MEF12969	OM SHANTI & CO	HAMIRPUR
MEF12989	BANSAL V KUMAR & ASSOCIATES	SUNAM
MEF12998	J KARTHIK BHARATHI & CO	KUMBAKONAM
MEF13003	MURARKA & ASSOCIATES	KOLKATA
MEF13018	SANJAY PATNAIK & ASSOCIATES	CUTTACK
MEF13031	N DEDANIA ASSOCIATES	RAJKOT
MEF13039	K K CHANANI & ASSOCIATES	KOLKATA
MEF13061	V K JAIN & ASSOCIATES	NEW DELHI
MEF13068	KAUSHIK JAYENDRA & CO	AHMEDABAD
MEF13125	S K KUNDU & ASSOCIATES	MALDA
MEF13153	SEN & NIYOGI	KOLKATA
MEF13168	RAMESH CHANDAR N	HYDERABAD
MEF13187	BHARAT J MEHTA & CO	AHMEDABAD
MEF13201	L BHALOTIA & ASSOCIATES	DUMKA
MEF13232	P N KAKANI & ASSOCIATES	AMRAVATI
MEF13251	PANKAJ K GOYAL & CO	MUZAFFARNAGAR
MEF13255	P S R AND ASSOCIATES	KOMARAPALAYAM
MEF13274	AKULA SATYANARAYANAMURTY	RAJAMAHENDRAVARAM
MEF13298	RAJIV BHUSHAN & CO	MEERUT
MEF13306	R M VIRAMGAMA & CO	RAJKOT
MEF13351	J H JASANI & CO	RAJKOT
MEF13372	N K DAGA & ASSOCIATES	KOLKATA
MEF13408	B K SARAIWALA & CO	JAMSHEDPUR
MEF13411	A P KAPADIA & CO	AHMEDABAD
MEF13425	SHYAM DAGIA AND CO	RAJKOT
MEF13430	LAKHWINDER SINGH & ASSOCIATES	AMRITSAR
MEF13438	RAMALINGAM P	DINDIGUL
MEF13454	AMIT K SHARMA & ASSOCIATES	AMBALA
MEF13564	J S SUNDARAM & CO	HYDERABAD
MEF13577	JAGDISH AGARWAL & ASSOCIATES	KOLKATA
MEF13600	JAIN SUSHIL KUMAR & CO	AGRA
MEF13605	S B M G & CO	SURAT
MEF13612	R A KOTHARY & ASSOCIATES	PUNE
MEF13693	DINESH K YADAV & ASSOCIATES	PATNA
MEF13702	PANKAJ K GARG & CO	MOGA
MEF13707	AARYAS GUPTA & CO	KANPUR
MEF13723	SINHARAY & CO	HOWRAH
MEF13728	AGARWALLA SANJAY	DHANBAD
MEF13755	V S PRABHU & CO	COIMBATORE
MEF13760	B CHORARIA & MATES	BANGALORE
MEF13762	ANIL KHEM CHAND & ASSOCIATES	JABALPUR
MEF13763	CHHOGMAL & CO	MUMBAI
MEF13767	P P ARORA & ASSOCIATES	PATHANKOT
MEF13779	AGARWAL PODDAR & ASSOCIATES	KANPUR
MEF13787	C P AGRAWAL & ASSOCIATES	KOSI KALAN
MEF13791	PODDAR & ASSOCIATES	MUNGER
MEF13792	MASKARA & CO	SILIGURI
MEF13807	G C SHAW & CO	KOLKATA
MEF13841	K SHARMA & CO	KOLKATA
MEF13843	SURAJMAL & CO	HYDERABAD
MEF13881	PRAKASH G PATHAK & ASSOCIATES	DHULE
MEF13884	SUDHIR SARAN & CO	MORADABAD
MEF13888	LAMBA VIJ & CO	SHIMLA
MEF13905	GAURAV KRISHNA & CO	BAREILLY
MEF13915	DUTTA ARABINDA	KOLKATA
MEF13924	R K KANKARIA & CO	KOLKATA
MEF13925	A C JENA & CO	CUTTACK
MEF13928	DUTTA P KUMAR & ASSOCIATES	GIRIDIH
MEF13964	SUBRAT MOHANTY & ASSOCIATES	KOLKATA
MEF13977	SESHAGIRI RAO & ASSOCIATES	HYDERABAD
MEF13987	PRADIP K AGARWALA & ASSOCIATES	SILIGURI
MEF13996	A S PAREKH & ASSOCIATES	MUMBAI
MEF13999	V JAGADEESAN & CO	CHENNAI
MEF14000	G L WALI & CO	BELGAUM
MEF14014	P PRAVEEN KUMAR & CO	TUMKUR
MEF14034	DEBASISH & CO	KOLKATA
MEF14041	RAJESH SARAF & CO	ANGUL
MEF14072	ACHARYA ANIL & ASSOCIATES	JAIPUR
MEF14095	S BALDI & ASSOCIATES	KOLKATA
MEF14106	S PITTY & CO	KOLKATA
MEF14117	ASHOK V DHOOT & CO	LATUR
MEF14118	RAJESH KAMTA & CO	BULANDSHAHR
MEF14121	JHA SHANKAR & CO	PATNA
MEF14131	VIRGINKER HEGDE & CO	MARGAO GOA
MEF14151	RAMYA N	KOTTAYAM
MEF14152	S S AYYAR & CO	KOTTAYAM
MEF14164	AMIT ARUN & ASSOCIATES	NEW DELHI
MEF14171	K SAJJAN & CO	VARANASI
MEF14175	M GARG & CO	NEW DELHI
MEF14205	S D KHARADKAR & ASSOCIATES	PUNE
MEF14211	N CHATTERJEE & ASSOCIATES	HOWRAH
MEF14215	ANIL KEDIA & ASSOCIATES	KOLKATA
MEF14219	VED PARKASH & CO	RAJPURA
MEF14248	JOBANPUTRA & THAKRAR	MUMBAI
MEF14292	PRADNYA J SAVUR	CHIKMAGALUR
MEF14325	ABHA JAIN & CO	KOLKATA
MEF14350	ASHOK K SINGHAL & CO	DELHI
MEF14375	ELLAHI GOEL & CO	NEW DELHI
MEF14376	B P AGARWAL & ASSOCIATES	BHUBANESWAR
MEF14381	A R A V AND CO	SURAT
MEF14401	GAUTAM SEHGAL & CO	DELHI
MEF14403	SINGAVI OTURKAR & KELKAR	MUMBAI
MEF14432	T S R ASSOCIATES	KAKINADA
MEF14491	N J RAIRAKHIA & CO	BANGALORE
MEF14493	ANIK GUHA & ASSOCIATES	KOLKATA
MEF14508	H S MAKKAR & COMPANY	JALANDHAR
MEF14511	SANJAY GYANESH & CO	LUCKNOW
MEF14521	CHACHAN & LATH	DELHI
MEF14528	RAKESH K JINDAL & ASSOCIATES	MALERKOTLA
MEF14533	A A SINGH & CO	KANPUR
MEF14546	SUBHASH C GUPTA & CO	NEW DELHI
MEF14555	SUNIL & CO	GHAZIABAD
MEF14576	DEVENDER DAHIYA & CO	SONEPAT
MEF14580	DARGAR & CO	MUMBAI
MEF14624	SATISH SHAH & ASSOCIATES	BANGALORE
MEF14633	GUDIPATI & ASSOCIATES	HYDERABAD
MEF14648	V K KANTHED & ASSOCIATES	NEEMUCH
MEF14658	V P SHARMA & ASSOCIATES	JAIPUR
MEF14705	K U KOTHARI & CO	MUMBAI
MEF14712	DINESH KUMAR JAIN	JAMNAGAR
MEF14743	P A & ASSOCIATES	BHUBANESWAR
MEF14770	C B POKLE & CO	MUMBAI
MEF14783	S SINGHVI & CO	HYDERABAD
MEF14788	ARUN GUPTA & CO	KANPUR
MEF14798	SURESH KUMAR GOYAL	DHAMTARI
MEF14803	S K LALWANI & CO	JALGAON
MEF14842	GAIKWAD CHAUGULE & ASSOCIATES	SANGLI
MEF14874	KHAMESRA BHATIA & MEHROTRA	KANPUR
MEF14914	RAMANATHAN C	PUDUKKOTTAI
MEF14916	VINESH MEHTA & CO	VADODARA
MEF15010	DOSHI & DHERE	JALGAON
MEF15036	RISBUD & APTE	PUNE
MEF15043	O AGGARWAL & CO	BHIWANI
MEF15073	R BASKARAN & CO	CHENNAI
MEF15079	S R N ASSOCIATES	KARUR
MEF15090	IYENGAR & ASSOCIATES	BANGALORE
MEF15124	SAJJAN JINDAL & CO	GOHANA
MEF15141	RAJ KUMAR GARG & ASSOCIATES	MITHARI
MEF15144	G MUKHERJEE & CO	HOWRAH
MEF15156	M S MOHINDROO & ASSOCIATES	MOHALI
MEF15158	GNANAM & CO	CHENNAI
MEF15165	CHETAN JAYVANTRAI MEHTA	RAJKOT
MEF15187	GUNDALA & CO	BELLARY
MEF15191	R K KUMAR & ASSOCIATES	BANGALORE
MEF15192	MADHUSUDAN C MASHRUWALA & CO	AHMEDABAD
MEF15197	KISHAN M MEHTA & CO	AHMEDABAD
MEF15209	I KANAGA RAJAN & CO	SIVAKASI
MEF15231	MAHENDRA BADJATYA & CO	INDORE
MEF15241	S K KHARKIA & ASSOCIATES	DHANBAD
MEF15298	ANIL GAUR & ASSOCIATES	KISHANGARH
MEF15301	SAMPATH & SHRINIVASAN	CHENNAI
MEF15306	A K GANESH & CO	HYDERABAD
MEF15329	K SWAIN & CO	BHUBANESWAR
MEF15332	H S DADWAL & ASSOCIATES	KAITHAL
MEF15384	A R P & ASSOCIATES	KOLKATA
MEF15394	A B DOSHI & CO	INDORE
MEF15415	VIJENDRA TIWARI & CO	HYDERABAD
MEF15429	AKHILANDAM & ASSOCIATES	BANGALORE
MEF15475	KATWALA ASSOCIATES	VADODARA
MEF15497	SETHURAMAN M	NAMAKKAL
MEF15507	ASHISH I D GARG & ASSOCIATES	DELHI
MEF15513	K G MODI & CO	FARIDABAD
MEF15520	SATHE BHAVE & ASSOCIATES	VADODARA
MEF15528	SHASHI KANT GUPTA & ASSOCIATES	VARANASI
MEF15549	ASHOK BUCHA & CO	DELHI
MEF15603	BALASUBRAMANIAN & RAM S PRASAD	COIMBATORE
MEF15635	B UPADHYAY & CO	GANDHINAGAR
MEF15644	B N DAS & ASSOCIATES	BHADRAK
MEF15645	PRATAP B SHETH & CO	MUMBAI
MEF15646	ANAND RAJENDRA & CO	KOLKATA
MEF15677	PATEL DHANJI & CO	BHAVNAGAR
MEF15682	SUNIL K MEHRA & CO	AMRITSAR
MEF15705	PREM GARG & ASSOCIATES	CHANDIGARH
MEF15708	RAJNISH GARG & CO	YAMUNANAGAR
MEF15716	VASU & ASSOCIATES	SRIKAKULAM
MEF15717	KUMAR & RAGHUVEER	BANGALORE
MEF15730	KRISHNA & VINAYAK ASSOCIATES	KAKINADA
MEF15750	R KRISH & CO	MUMBAI
MEF15769	R BOHRA & CO	DHOLPUR
MEF15790	KHEMKA & CO	CHENNAI
MEF15792	MAHESH K AGARWAL & CO	DELHI
MEF15806	ABHISHEK DODRAJKA & CO	CHAIBASA
MEF15810	DATTSON & CO	KOLKATA
MEF15814	SANJAY MURARI & ASSOCIATES	PATNA
MEF15816	M ZACHARIAS & CO	CHANGANACHERRY
MEF15820	SUDHA & ASSOCIATES	THANE
MEF15880	B N SHAH & ASSOCIATES	AHMEDABAD
MEF15887	BIJU GEORGE & CO	THODUPUZHA
MEF15903	RAJNEESH RAKESH & CO	MUZAFFARNAGAR
MEF15921	C S RACHHA & CO	SOLAPUR
MEF15939	BASTIN & SWAMI	KOTTAYAM
MEF15975	VIKAS BHATNAGAR & CO	CHANDIGARH
MEF15991	P PUNJANI & CO	RAJKOT
MEF16007	VISALI DEVI S	ERODE
MEF16015	D PRASANNA & CO	BANGALORE
MEF16021	R K SONI & ASSOCIATES	JODHPUR
MEF16025	AMIT S AGRAWAL & CO	BADAUN
MEF16029	RAMESH DESAI & ASSOCIATES	AHMEDABAD
MEF16035	GUPTA SUDHIR & ASSOCIATES	GHAZIABAD
MEF16054	S I S & CO	AHMEDABAD
MEF16073	H C AGRAWAL & ASSOCIATES	NEW DELHI
MEF16087	ALOK SUMAT JAIN & ASSOCIATES	DELHI
MEF16123	JEEWAN GAWAS & CO	SAWANTWADI
MEF16130	O P BAJAJ & CO	PATNA
MEF16137	AGGARWAL VIJAY & ASSOCIATES	AMRITSAR
MEF16158	T BADARINATH & ASSOCIATES	HYDERABAD
MEF16186	BALAJI & RAMANAN	SALEM
MEF16199	JOHN LUKOSE & ASSOCIATES	KOCHI
MEF16223	PISIPATI LALITHA	VISAKHAPATNAM
MEF16246	O P SINGHAL & CO	AGRA
MEF16247	MURARI AGRAWAL & CO	KOLKATA
MEF16252	A K MALLIK & CO	KOLKATA
MEF16260	K S N RAJU & ASSOCIATES	BHIMAVARAM
MEF16289	V P B & ASSOCIATES	PUNE
MEF16309	VIPUL & MANISH ASSOCIATES	AHMEDABAD
MEF16314	SARKAR SUBRATA KUMAR	KOLKATA
MEF16324	ARVIND SINGLA & ASSOCIATES	CHANDIGARH
MEF16325	R MANOJ KUMAR & CO	KOCHI
MEF16329	V A NITSURE & CO	PUNE
MEF16337	MURUGAN G	MADURAI
MEF16368	SUDHAKAR ASSOCIATES	SECUNDERABAD
MEF16411	C VENKAT KRISHNA & CO	HYDERABAD
MEF16420	SUNDAR R	CHENNAI
MEF16423	S S PODDAR & CO	NEW DELHI
MEF16430	PAWAN PRAMOD & ASSOCIATES	KOLKATA
MEF16432	AMOD KUMAR & ASSOCIATES	BOKARO STEEL CITY
MEF16439	BADONIYA & CO	SAGAR
MEF16466	MANOJ KHATRI & COMPANY	INDORE
MEF16484	CHANDAK & TEKARIWAL	NAGPUR
MEF16488	SANJAY MITTAL & ASSOCIATES	AGRA
MEF16539	DUBA & CO	VISAKHAPATNAM
MEF16561	JAIN SUNIL & CO	JAIPUR
MEF16562	RAMAN ASSOCIATE	CHENNAI
MEF16563	NAVEEN DHOOPAR & ASSOCIATES	LUDHIANA
MEF16575	P R DHOLAKIA & CO	RAJKOT
MEF16579	PRITHVIRAJ V MEHTA & CO	BANGALORE
MEF16586	CHHAJED & CHHAJED CO	BHILWARA
MEF16589	P SELVARAJ ASSOCIATES	RAJAPALAYAM
MEF16619	RAGHURAMI REDDY K	TIRUPATI
MEF16631	S IYAPPAN & CO	CHENNAI
MEF16632	A V T & ASSOCIATES	BANGALORE
MEF16639	GARG SANJEEV & ASSOCIATES	CHANDIGARH
MEF16644	SANDEEP DEVIDAN & ASSOCIATES	AURANGABAD (MH)
MEF16645	A P BAKLIWAL & CO	MUMBAI
MEF16656	PANSARI & CO	BARGARH
MEF16730	D JHA & ASSOCIATES	RANCHI
MEF16733	N SHUKLA & CO	ALLAHABAD
MEF16742	ANKUSH CHOPRA & COMPANY	DEHRADUN
MEF16743	RAVINDRA MODI & CO	VARANASI
MEF16765	B V PARASWAR & ASSOCIATES	SOLAPUR
MEF16769	VINAY & ASSOCIATES	LUDHIANA
MEF16799	SUBHASH P	HYDERABAD
MEF16835	NAGACHANDRA & ASSOCIATES	BANGALORE
MEF16913	S A S D & CO	GUWAHATI
MEF16922	SUBHASH & ASSOCIATES	CHANDIGARH
MEF16930	SYAM & CHAKRAVARTY	KOLKATA
MEF16934	VIKRAM KUMAR & CO	PATNA
MEF16936	MURARI GARG & CO	HISAR
MEF16966	GUPTA VIPAN KUMAR & COMPANY	HOSHIARPUR
MEF16986	P BHOLUSARIA & CO	DELHI
MEF17029	J P SASTRY & CO	VIJAYAWADA
MEF17030	SANJAY SINGH & CO	MUMBAI
MEF17060	U K VAISH & CO	SULTANPUR
MEF17078	MURALIDHARAN R	ERODE
MEF17083	PIYUSH SANTOSH AGRAWAL & ASSOCIATES	BHOPAL
MEF17092	MITTAL NIRBHAY & CO	AGRA
MEF17103	SAKET JALAN & ASSOCIATES	VARANASI
MEF17124	VENUGOPAL A	TRIPUNITHURA
MEF17166	S D JAIN & ASSOCIATES	LUDHIANA
MEF17175	VIJAYA KIRAN KANADAM	GUNTUR
MEF17184	SANGHI & CO	NEW DELHI
MEF17223	HASTIMAL JAIN	MUMBAI
MEF17237	MITTAL ASHOK KUMAR & ASSOCIATES	JAIPUR
MEF17257	PANKAJ GOPAL & COMPANY	TONK
MEF17273	S K NAHATA & CO	KOLKATA
MEF17280	RAJARAM R	TIRUCHIRAPALLI
MEF17326	A PANDEY & ASSOCIATES	KOLKATA
MEF17329	ANJNA & CO	BHATINDA
MEF17339	RAJESH G GUPTA & CO	JABALPUR
MEF17354	GUPTA LAKHANI & ASSOCIATES	BHOPAL
MEF17356	UDAYA RAJ RAO & ASSOCIATES	THRISSUR
MEF17368	DURGA PRASAD ASSOCIATES	HYDERABAD
MEF17373	SANJEEV RAMKISHOR & CO	INDORE
MEF17388	M L AIRAN & CO	INDORE
MEF17400	SURAJ AGARWAL & ASSOCIATES	VISAKHAPATNAM
MEF17401	DEEPIKA RUPESH & CO	DELHI
MEF17463	GOWRIMATHA GUDIMETLA	KAKINADA
MEF17468	GANESAN V	THANJAVUR
MEF17484	R P CHANDARANA & CO	HYDERABAD
MEF17490	VIMAL AGRAWAL & CO	BILASPUR (CH)
MEF17492	SHARAT CHANDRA & CO	AGRA
MEF17538	R K JAJODIA & CO	BILASPUR (CH)
MEF17546	GUPTA ASHOK & CO	JAIPUR
MEF17550	R V VEGAD & CO	RAJKOT
MEF17574	K N RATHI & CO	NAGPUR
MEF17590	THUNGA & BHATT	KASARAGODE
MEF17599	K MITRA & ASSOCIATES	BOLPUR
MEF17602	SANTOSH MOTWANI & CO	BHUSAWAL
MEF17610	RAJAN HEERALAL & CO	NEW DELHI
MEF17619	V P GOENKA & ASSOCIATES	AKOLA
MEF17664	M N TAPASHETTI & CO	BAGALKOT
MEF17682	ALEX KURIAKOSE & CO	THIRUVANANTHAPURAM
MEF17698	MUNDRA SHIV KUMAR	JHARSUGUDA
MEF17708	D J C & ASSOCIATES	RATLAM
MEF17713	SUBRATA SARKAR & CO	KOLKATA
MEF17726	SHIRISH DESAI & CO	VADODARA
MEF17761	K B KABRA & ASSOCIATES	JALGAON
MEF17771	VINEET KHERA & CO	MANSA
MEF17774	R C GARG ASSOCIATES	DELHI
MEF17775	N SINGH & ASSOCIATES	JALANDHAR
MEF17791	BHARAT MALHOTRA & CO	KOLKATA
MEF17823	GARG SHELESH KUMAR	GWALIOR
MEF17828	D V CHAWLA & CO	CHANDIGARH
MEF17834	SARAF SURESH KUMAR	KOLKATA
MEF17843	P K KEDIA & CO	ASANSOL
MEF17848	BHARAT KUMAR AGARWAL & CO	KHANDWA
MEF17852	DEEPAK DEWANGAN & CO	BHOPAL
MEF17853	NAGARAJA REDDY G	CHITTOOR
MEF17873	R B ROY & CO	KOLKATA
MEF17879	S L DUGAR & ASSOCIATES	KOLKATA
MEF17899	SIDDHARTH J SHAH & ASSOCIATES	AHMEDABAD
MEF17902	S B SANGHAVI & ASSOCIATES	NASHIK
MEF17907	MANISH NEMA & ASSOCIATES	JABALPUR
MEF17932	POPPY KAPOOR & CO	AMRITSAR
MEF17970	BOSE SUBRATA	KOLKATA
MEF18010	NANDUBHAI C PATEL & CO	AHMEDABAD
MEF18038	VASU S ACHAR & ASSOCIATES	MYSORE
MEF18059	NIJAS & ASSOCIATES	ERNAKULAM
MEF18064	S SADHU & ASSOCIATES	KOLKATA
MEF18071	V M VITHLANI & CO	KESHOD
MEF18076	V VAIDYANATHAN & CO	MUMBAI
MEF18101	DINESH GULATI & CO	MUZAFFARNAGAR
MEF18124	P M AGRAWAL & ASSOCIATES	MUMBAI
MEF18134	PRAKASH THAKKAR & CO	VADODARA
MEF18175	SANJAY MODI & CO	KOLKATA
MEF18199	PUSHPENDER BANSAL & COMPANY	NOIDA
MEF18206	BAFNA & JAIN	MUMBAI
MEF18218	MENON & MENON	KOCHI
MEF18220	A KAUSHIK & ASSOCIATES	JAIPUR
MEF18236	G PATTABHI & CO	BANGALORE
MEF18240	SUNIL BABU R	KOLLAM
MEF18248	SURESH KUMAR MITTAL & CO	DELHI
MEF18251	SURESHBABU M	TIRUCHIRAPALLI
MEF18321	C M T & ASSOCIATES	HYDERABAD
MEF18330	G S S & ASSOCIATES	CHENNAI
MEF18361	V JAYAPRAKASH & ASSOCIATES	SALEM
MEF18365	ASHOK KUMAR PRABHASHANKAR & CO	BANGALORE
MEF18367	KHANDWALA & KHANDWALA	AHMEDABAD
MEF18368	S K SINGHAL & ASSOCIATES	DELHI
MEF18372	DEEPAK BHARGAVA & ASSOCIATES	NEW DELHI
MEF18392	SANJEEV JAI PARKASH & COMPANY	JAGADHRI
MEF18410	GUPTA DINESH KUMAR	KANPUR
MEF18419	RATHI GORDHAN DASS	JAIPUR
MEF18422	S K CONDAL & ASSOCIATES	JALANDHAR
MEF18435	K J M A & ASSOCIATES	PANCHKULA
MEF18438	RAVI KALRA & CO	SONEPAT
MEF18441	G S S V & ASSOCIATES	NEW DELHI
MEF18465	TOSHNIWAL & ASSOCIATES	DELHI
MEF18487	DEEPAK GOYAL & ASSOCIATES	BHOPAL
MEF18509	S SEWAK & CO	KOLKATA
MEF18511	JAIN BINOD & ASSOCIATES	KOLKATA
MEF18515	P D SARAF & CO	MUMBAI
MEF18551	ANAND TARUN & CO	JALANDHAR
MEF18553	M Y SARODE & CO	NASHIK
MEF18554	SANJAY V PANCHAL & CO	GODHRA
MEF18610	P MOHANA RAO & CO	HYDERABAD
MEF18633	SANTINATH & ASSOCIATES	KOLKATA
MEF18645	PHATAK BHALCHANDRA LAXMAN	SAWANTWADI
MEF18658	RENGARAJAN ASSOCIATES	CHENNAI
MEF18680	RAJESH SUTHAR & ASSOCIATES	UDAIPUR
MEF18693	S ARVIND JAIN & CO	SECUNDERABAD
MEF18702	PREM AMAR & CO	YAMUNANAGAR
MEF18709	V MALYAL & CO	HYDERABAD
MEF18731	MOHAN & RAVI	KOZHIKODE
MEF18778	G P PIMPALIKAR AND ASSOCIATES	JALGAON
MEF18804	DEEPAK RAMA & COMPANY	KOREA
MEF18829	SANTOSH KUMAR & CO	ALLAHABAD
MEF18854	A D S K & ASSOCIATES	SECUNDERABAD
MEF18856	VYAS BHATIA & CO	NATHDWARA
MEF18871	BHARGAVA & CO	LUCKNOW
MEF18898	RAJESH KAPOOR & CO	AMRITSAR
MEF18906	VARGIS JACOB & ASSOCIATES	KOCHI
MEF18943	R R MAMIDWAR & CO	CHANDRAPUR
MEF18990	KUCHANUR BALAPPA NAGAPPA	BIJAPUR
MEF18992	ATUL ARCHANA & ASSOCIATES	NOIDA
MEF18999	LAKSHMI KANTHA RAO & CO	BANGALORE
MEF19023	H P MEHTA & CO	RAJKOT
MEF19061	SURESH S KITTUR & ASSOCIATES	MARGAO GOA
MEF19097	GAWADE & ASSOCIATES	KOLHAPUR
MEF19119	MADHAVAN A R	CHENNAI
MEF19150	CHATTOPADHYAY & CO	KOLKATA
MEF19187	SIROBUSHANAM & CO	CHENNAI
MEF19202	VINOD AMIN & CO	VADODARA
MEF19203	SATISH GUDWANI & CO	FARIDABAD
MEF19232	A R HEGDE & CO	MANGALORE
MEF19279	ARUN KETAN & ASSOCIATES	DELHI
MEF19281	B THIAGARAJAN & CO	CHENNAI
MEF19292	AMIT R S MITTAL & CO	DEHRADUN
MEF19300	M Y M R & ASSOCIATES	NEW DELHI
MEF19304	RANGA & CO	BANGALORE
MEF19305	N K SINGHVI & CO	UDAIPUR
MEF19314	JOHN & THOMAS	KOCHI
MEF19364	G N GUPTA & CO	JAIPUR
MEF19369	J K MANSHARAMANI & CO	KANPUR
MEF19433	V SUNOD KUMAR & ASSOCIATES	THIRUVANANTHAPURAM
MEF19474	H KUSHALRAJ & CO	CHENNAI
MEF19524	L GANDHI & ASSOCIATES	NEW DELHI
MEF19526	BANSAL ANUPAM & CO	LUCKNOW
MEF19545	SHISHIR BUDHIA & CO	RANCHI
MEF19552	SUBHASH CHANDRAN ASSOCIATES	KOCHI
MEF19566	S C MEHTA & CO	SATARA
MEF19577	SACHIN KOTHARI & CO	GUWAHATI
MEF19589	R VENKATA KRISHNA & CO	BANGALORE
MEF19596	A BASU & CO	KOLKATA
MEF19630	C A PARAMESWARAN & CO	CHENNAI
MEF19633	RAKESH SRIVASTAVA & CO	MAU
MEF19643	ADESH BEHL & CO	HOSHIARPUR
MEF19671	KAPOOR GOYAL & CO	NEW DELHI
MEF19675	ROHIT RAJU & ASSOCIATES	GWALIOR
MEF19688	P C MAHESHWARI & COMPANY	KANPUR
MEF19693	GUPTA VARSHNEY & CO	ALIGARH
MEF19750	G C PATEL & CO	GANDHINAGAR
MEF19751	H K DUA & CO	NEW DELHI
MEF19753	RAMESH CHAUDHARI & CO	AKOLA
MEF19766	P M & ASSOCIATES	NEW DELHI
MEF19774	VINOD SINGHAL & CO	JAIPUR
MEF19786	P MOGRA & ASSOCIATES	INDORE
MEF19805	C LASOD & ASSOCIATES	INDORE
MEF19832	S A A S & CO	FARIDABAD
MEF19833	RAJEEV DEVENDRA & CO	MEERUT
MEF19889	K K KOHLI & CO	GHAZIABAD
MEF19910	D C CHHAJER & CO	BANGALORE
MEF19938	D J CHOUDHARY & COMPANY	SECUNDERABAD
MEF19985	MANISHA S KUCHERIYA	HYDERABAD
MEF20014	AGARWAL SAGARMAL & CO	KOLKATA
MEF20018	B T DHARAMSI & CO	VADODARA
MEF20025	K C SINGHAL & CO	JODHPUR
MEF20032	SITARAM ASSOCIATES	KOLKATA
MEF20039	JYOTI K AGARWAL & ASSOCIATES	KOLKATA
MEF20043	SANJAY JHABAK & CO	RAIPUR
MEF20051	J L CHORARIA & ASSOCIATES	KOLKATA
MEF20091	SUDHINDRAN & CO	CHENNAI
MEF20093	SAPANA KHANDELWAL & CO	UJJAIN
MEF20100	P KRISHNA & CO	HYDERABAD
MEF20102	V D N R & ASSOCIATES	HYDERABAD
MEF20110	DINESH NEMA & ASSOCIATES	GUNA
MEF20129	G MANJUNATH & CO	BANGALORE
MEF20130	MANISH BRIJ GARG & CO	AGRA
MEF20150	KAILASH BIMLA & ASSOCIATES	BHIWANI
MEF20190	R M R SHAH & COMPANY	PUNE
MEF20191	R MOHATA & CO	BIKANER
MEF20255	SHIVAKUMAR & CO	BELGAUM
MEF20264	SISIR & RAVI ASSOCIATES	VISAKHAPATNAM
MEF20270	RAJESH MOHAN & ASSOCIATES	KOLKATA
MEF20271	S K DUBEY & CO	JAMUI
MEF20293	GEHLOT & COMPANY	JODHPUR
MEF20367	J VAISH & CO	JAIPUR
MEF20400	AR ANNAMALAI & CO	CHENNAI
MEF20401	HEMANT N SHAH & CO	AHMEDABAD
MEF20418	B REMESAN & ASSOCIATES	ALAPPUZHA
MEF20452	S V JAGADEESH & CO	BANGALORE
MEF20466	O P BAGLA & CO	NEW DELHI
MEF20470	B L AGRAWAL & ASSOCIATES	KOLKATA
MEF20477	KANNAN & KASSIM	THIRUVANANTHAPURAM
MEF20495	B L DOKANIA & CO	BARAKAR
MEF20556	VISHWANATH REDDY & ASSOCIATES	GULBARGA
MEF20560	ASHOK MAHESHWARI & CO	KANPUR
MEF20580	SHANMUGAM M	CHENNAI
MEF20584	K S SONI & CO	HIMATNAGAR
MEF20602	ANJANAPPA T R	TUMKUR
MEF20616	G P YADAV & CO	KOLKATA
MEF20662	BATRA SWAIN & ASSOCIATES	BHUBANESWAR
MEF20668	GIRIDHAR A	MADURAI
MEF20669	B R PODDAR & CO	GUWAHATI
MEF20671	V GOEL & ASSOCIATES	NEW DELHI
MEF20673	K V CHANDRAMOULI & CO	VELLORE
MEF20674	SHASHI DINESH & CO	KANPUR
MEF20686	P K SHARMA & ASSOCIATES	GUWAHATI
MEF20722	SANJAY LAUL & CO	AMBALA
MEF20733	AGARWAL SUBHASH & CO	DELHI
MEF20742	GANDHI RATHI & CO	NAGPUR
MEF20766	N MADHAVA & CO	BANGALORE
MEF20768	SRIDHARAN S	MADURAI
MEF20791	SIVAIAH & CO	HYDERABAD
MEF20797	G VENKATESWARA RAO & CO	HYDERABAD
MEF20833	S N B & COMPANY	AURANGABAD (MH)
MEF20845	SAURABH KOTHARI & COMPANY	NEEMUCH
MEF20853	D K PATEL & ASSOCIATES	RAJKOT
MEF20873	P D GARG & CO	GWALIOR
MEF20889	VIJAYAKUMAR P	ERODE
MEF20891	LATH & ASSOCIATES	LUCKNOW
MEF20945	GEETA SHANKAR & CO	DELHI
MEF20963	MANISH DANI & CO	BHILWARA
MEF20975	N N GANDHI & ASSOCIATES	BANGALORE
MEF21023	SANDEEP MUKHERJEE & ASSOCIATES	BHOPAL
MEF21042	D S KOTHARI & ASSOCIATES	KOLKATA
MEF21044	R P RASTOGI & CO	SHAHJAHANPUR
MEF21050	S V NENE & CO	MUMBAI
MEF21087	DEBABRATA SARKAR & ASSOCIATES	HOWRAH
MEF21104	RAJESH GOEL	HYDERABAD
MEF21169	SANJAY C SHAH & CO	VADODARA
MEF21171	VENKATESWARLU B	ANANTAPUR
MEF21177	VIREN VASA & ASSOCIATES	MUMBAI
MEF21184	KEDAWAT & CO	JAIPUR
MEF21218	K NARASIMHA KINI & ASSOCIATES	UDUPI
MEF21232	AGRAWAL VIVEK & CO	KANPUR
MEF21257	D GANGULI & CO	KANPUR
MEF21263	VINOD JAGDISH RAI & CO	SAMALKHA
MEF21276	GOEL SATYENDRA KUMAR	MEERUT
MEF21277	BASAVARAJAPPA & CO	BANGALORE
MEF21289	RAAJ KUMAR BANSAL & CO	MUZAFFARNAGAR
MEF21293	A K KHANDELWAL & CO	JAIPUR
MEF21299	B C P & ASSOCIATES	BHUBANESWAR
MEF21322	P S GILDA & ASSOCIATES	JALNA
MEF21334	M SANTHOSH REDDY & ASSOCIATES	KARIMNAGAR
MEF21346	SANKAR & MOORTHY	THIRUVANANTHAPURAM
MEF21382	AMIT RAMA KANT & CO	SWAIMADHOPUR
MEF21402	H K KOTWALIA & CO	NEW DELHI
MEF21405	SUNIL KEDIA & CO	KOLKATA
MEF21413	JAYANT KOTHARI & CO	BHOPAL
MEF21415	SUNIL S AGRAWAL & CO	NASHIK
MEF21451	Y RAGHURAM & CO	HYDERABAD
MEF21489	VENKATESWARLU V	HYDERABAD
MEF21501	P P B & CO	BHUBANESWAR
MEF21509	D K PODDAR & ASSOCIATES	MALDA
MEF21545	OSTWAL AND COMPANY	NASHIK
MEF21567	S K BHATTACHARIYA & CO	KOLKATA
MEF21568	UJJWAL O BAJAJ & CO	AMRAVATI
MEF21600	NANJUNDA & CO	BANGALORE
MEF21610	ALOK SUBHASH & CO	NEW DELHI
MEF21612	P C CHAG & CO	MUMBAI
MEF21619	RAJINDER PAL GOEL & ASSOCIATES	KHANNA
MEF21627	SAYA REDDY & ASSOCIATES	HYDERABAD
MEF21638	AJAY KUMAR KATIYAR & ASSOCIATES	KANPUR
MEF21655	GARG SURESH & ASSOCIATES	NEW DELHI
MEF21696	MUKESH KUMAR JAIN	JHARSUGUDA
MEF21697	DEORA MAHESHWARI & CO	AHMEDABAD
MEF21722	R S SONI & CO	JODHPUR
MEF21735	JAIDEEP GUPTA & ASSOCIATES	KOLKATA
MEF21739	ABHIMANYU SINGH & CO	LUCKNOW
MEF21748	SAMYAK JAIN & CO	GWALIOR
MEF21762	RASTOGI SUNIL & ASSOCIATES	DEOBAND
MEF21773	R C SIROYA & CO	INDORE
MEF21786	BIKAS & ASSOCIATES	HABRA
MEF21791	PARTANI BADJATYA & ASSOCIATES	DEWAS
MEF21798	S E KALANTRI & CO	AURANGABAD (MH)
MEF21802	P G PATEL & ASSOCIATES	VADODARA
MEF21830	BAHETI & CO	BHOPAL
MEF21835	S KUMAR AGARWALLA & CO	NEW DELHI
MEF21838	DHARMALINGAM N	TIRUCHIRAPALLI
MEF21840	P M MADAN & ASSOCIATES	SURAT
MEF21843	AMIT RAMAVTAR & CO	KOLKATA
MEF21847	MAN MOHAN AGGARWAL & CO	NEW DELHI
MEF21849	RATHNAKAR & ASSOCIATES	MANGALORE
MEF21860	RAMMESH SUBRAMANIAN & ASSOCIATES	BANGALORE
MEF21877	GIRISH S BOHARA & COMPANY	UDAIPUR
MEF21883	RAJESH SUNITA & CO	MOHINDERGARH
MEF21898	R K DHARNIDHARKA & CO	KOLKATA
MEF21912	B LAL AGARWAL & CO	KOLKATA
MEF21925	S K KAPARTI & CO	HYDERABAD
MEF21927	SHIV RATTAN GARG & CO	SANGARIA
MEF21990	VAKHARIA & ASSOCIATES	KOLKATA
MEF21992	TAMBI ASHOK & ASSOCIATES	BHARATPUR
MEF22000	DAS PATTNAIK & CO	BHUBANESWAR
MEF22006	S K DUDHA & CO	SRINAGAR
MEF22018	P N KRISHNA MANI & CO	THIRUVANANTHAPURAM
MEF22020	L K KAPOOR & CO	NEW DELHI
MEF22039	MUNISH CHOPRA & ASSOCIATES	LUDHIANA
MEF22061	KORE LODHA & ASSOCIATES	PUNE
MEF22067	P N GANGULI & CO	KOLKATA
MEF22074	S R DINODIA & CO LLP	NEW DELHI
MEF22088	MOHAMED ASHARAF P A	THRISSUR
MEF22123	RAJIV NAVEEN & CO	REWARI
MEF22127	RAVINDRA KUMAR MITTAL & ASSOCIATES	ALWAR
MEF22175	N M R & CO	JAIPUR
MEF22186	JETHAWA NIRAJ & ASSOCIATES	DELHI
MEF22196	R G HEGDE & CO	BANGALORE
MEF22200	K S M C & ASSOCIATES	NEW DELHI
MEF22207	SEN & KHAN	KOLKATA
MEF22290	HALDAR MANIK LAL	UTTARPARA
MEF22296	P B GADVE & CO	KOLHAPUR
MEF22300	P L DAIV & ASSOCIATES	KOLHAPUR
MEF22306	VIJAY AGRAWAL CHOUDHARY & CO	RAIPUR
MEF22308	R S RATHI & ASSOCIATES	PUNE
MEF22317	RAJESH SUSHIL & CO	GORAKHPUR
MEF22318	TARA & MURTHY	BANGALORE
MEF22330	V P M G & CO	DELHI
MEF22339	RAJESH ARORA & ASSOCIATES	BHARATPUR
MEF22350	R AHUJA & ASSOCIATES	PARWANOO
MEF22351	RAJESH K GARG & ASSOCIATES	LUDHIANA
MEF22369	GURVINDER SINDHU & CO	UJHANI
MEF22410	A K CHANNAMALLIKARJUNA GOUDA & CO	RAICHUR
MEF22427	S ARORA & ASSOCIATES	AMRITSAR
MEF22430	MANOJ SHAH & CO	VAPI
MEF22445	SUSHIL KUMAR JAIN & ASSOCIATES	ALWAR
MEF22500	JALAN BINOD & ASSOCIATES	GIRIDIH
MEF22510	R MEHNDIRATTA & ASSOCIATES	PATIALA
MEF22543	SHASHIL GANDHI & ASSOCIATES	AKLUJ
MEF22555	SURESH GUPTA Y & CO	WARANGAL
MEF22561	THOMAS JOCKEY & CO	ALUVA
MEF22596	JAY THOMAS	KOCHI
MEF22612	D KEDIA & ASSOCIATES	BANGALORE
MEF22615	GEORGE JOSEPH & ASSOCIATES	PONKUNNAM
MEF22620	SATISH KUMAR MITTAL & CO	DELHI
MEF22624	G ANANTHA & CO	BANGALORE
MEF22639	R P NAGLA & CO	HYDERABAD
MEF22663	RIKEN PATEL & CO	AHMEDABAD
MEF22687	A K SARAF & ASSOCIATES	KOLKATA
MEF22720	NAND K AGARWAL & CO	SILIGURI
MEF22727	SREEVATHSON V ASSOCIATES	CHENNAI
MEF22792	T S GIRI & ASSOCIATES	BANGALORE
MEF22797	ALPA BHAVESH SHAH & CO	AHMEDABAD
MEF22828	RAWAT SHYAM & CO	HINDMOTOR
MEF22831	R D JAIN & ASSOCIATES	JALGAON
MEF22848	RAMANATHAN & RAJENDHRAN	CHENNAI
MEF22849	G RAVINDRA NATH & ASSOCIATES	HYDERABAD
MEF22855	GUPTA DUTT & ASSOCIATES	DELHI
MEF22857	K P SINGH & ASSOCIATES	AMRITSAR
MEF22879	GOYAL & GOLCHHA	RAIPUR
MEF22893	CHAMARIA & CO	SASARAM
MEF22904	AGARWAL & VARSHNEY	ALIGARH
MEF22907	RAJESH SANJEEV & ASSOCIATES	KHANNA
MEF22916	V D GARG & CO	KOLKATA
MEF22937	NAYAK & ASSOCIATES	UDUPI
MEF22939	RAVEENDARAN M	ERODE
MEF22949	J L PAREKH AND CO	RAJKOT
MEF22978	SHREYA GAUNEKAR & ASSOCIATES	BARDEZ GOA
MEF22987	RAJENDRA KUMAR AGARWAL & CO	KOLKATA
MEF22996	P N DESAI & CO	KOLHAPUR
MEF23024	K S MADHU & CO	THIRUVANANTHAPURAM
MEF23030	R K CHHABRA & CO	NEW DELHI
MEF23033	UNNIKRISHNA MENON P	PALAKKAD
MEF23048	A V LOKENDRA RAO & ASSOCIATES	BANGALORE
MEF23058	PANKAJAKSHAN OTHAYAMANGALATH	KOZHIKODE
MEF23114	NIRBHAYA & ASSOCIATES	BARAUT
MEF23115	SANJAY & CO	MEERUT
MEF23148	YOGENDRA MITTAL & CO	SHEOPUR
MEF23170	M A N V & ASSOCIATES	NEW DELHI
MEF23193	GUPTA HARISH & CO	JODHPUR
MEF23213	VENKATA SUBRAMANIAN & CO	CHENNAI
MEF23320	NARINDER BANSAL & ASSOCIATES	MOGA
MEF23326	MANISH SUKHANI & CO	JODHPUR
MEF23367	HARISH KHANDELWAL & CO	INDORE
MEF23377	A S R ASSOCIATES	BELLARY
MEF23381	K KUMAR & CO	JABALPUR
MEF23418	K KRISHAN & ASSOCIATES	DELHI
MEF23419	MADHUSUDHANA REDDY & CO	BANGALORE
MEF23424	DHARMARAJAN V K	VIRUDHUNAGAR
MEF23431	NARESH BATRA & ASSOCIATES	LUCKNOW
MEF23451	VIVEK TAYAL & ASSOCIATES	KASGANJ
MEF23455	MAHADEV & CO	CHENNAI
MEF23467	VINOD KUMAR	CHANDIGARH
MEF23499	CHANDAK JAGDISH RAMPRATAP	WARDHA
MEF23502	PITAMBER KUMAR & ASSOCIATES	BARNALA
MEF23521	BHASKAR & RAJU	CHENNAI
MEF23557	VASAN & CO	THANE
MEF23558	P C VARGHESE & CO	KOCHI
MEF23568	P K BAJAJ & CO	HYDERABAD
MEF23580	RAMAMANI ASSOCIATES	CHENNAI
MEF23587	P N ARORA & CO	NOIDA
MEF23621	B D SAHA & CO	KOLKATA
MEF23635	K R R KAMATH & CO	ALUVA
MEF23639	GOSWAMY MANOJ & ASSOCIATES	ALLAHABAD
MEF23645	S S GANDHI & ASSOCIATES	KHEDBRAHMA
MEF23666	RAJESH RAMESH & CO	GWALIOR
MEF23679	SHRIRANG PANDURANG VAIDYA	RATNAGIRI
MEF23683	BUJA & CO	BANGALORE
MEF23722	S MALLIKARJUNAPPA & CO	BANGALORE
MEF23743	S S KOTA & ASSOCIATES	MUMBAI
MEF23751	I S KHURANA & CO	LUDHIANA
MEF23771	P V SATISH KUMAR & ASSOCIATES	CHENNAI
MEF23781	G B BANGI & CO	JAMKHANDI
MEF23783	B N R ASSOCIATES	HYDERABAD
MEF23812	PRASHANT V MUNOT & CO	PUNE
MEF23815	A M KHAN & CO	MADURAI
MEF23821	N JAIN MAHESHWARI & ASSOCIATES	BULANDSHAHR
MEF23829	M P MARU & COMPANY	JAMNAGAR
MEF23843	S K BAJAJ & CO	KOLKATA
MEF23858	K GOPALAKRISHNAN & CO	BANGALORE
MEF23860	SUMEET BEHL & ASSOCIATES	GURDASPUR
MEF23862	A W PATHAN & CO	DAHOD
MEF23866	VALSAKUMAR V	KOCHI
MEF23878	BHASKAR GANDHI & CO	AHMEDABAD
MEF23880	B V RAO ASSOCIATES	GUNTUR
MEF23883	VIVEK DUBEY & ASSOCIATES	DHOLPUR
MEF23894	KANNAN ASSOCIATES	ERODE
MEF23907	CSK PRABHU & CO	COIMBATORE
MEF23910	RAJ MEHTA & CO	LUDHIANA
MEF23914	GUPTA AIYAR & CO	DELHI
MEF23924	S P SHARMA & CO	GUWAHATI
MEF23931	MANOJ SANTOSH & CO	GHAZIABAD
MEF23933	S JANAKIRAMAN & CO	BANGALORE
MEF23936	UNMESH NARVEKAR & CO	MIRA ROAD
MEF23937	LALJI & CO	THIRUVANANTHAPURAM
MEF23951	PRADIP LAD & ASSOCIATES	MAPUSA GOA
MEF23974	N R AGRAWAL & CO	MUMBAI
MEF23978	JERON JAKOBA BARDESKAR	KOLHAPUR
MEF23984	AGRAWAL GUPTA & SAHU	NEW DELHI
MEF23995	V K MEHTA & ASSOCIATES	NASHIK
MEF24013	AGRAWAL KHANDELWAL & ASSOCIATES	AGRA
MEF24016	SUNIL LAGHATE & CO	INDORE
MEF24041	P K MATHEW & CO	KOZHIKODE
MEF24042	S VISWANATHAN	CHENNAI
MEF24072	SURESH GOYAL & CO	NARNAUL
MEF24079	S S MUNDRA & ASSOCIATES	INDORE
MEF24083	MAMTA CHOPRA & CO	PANIPAT
MEF24084	RAMESH ATHASNIYA & CO	HYDERABAD
MEF24086	MANISH SHIKHA & ASSOCIATES	KOTPUTLI
MEF24092	SANJAY DURGA PRASAD & CO	RAIGARH
MEF24099	U N VERMA & ASSOCIATES	JAMMU TAWI
MEF24103	RAJENDRA GANDHI & ASSOCIATES	NAVSARI
MEF24113	SHAH SANJAY ANILKANT	MUMBAI
MEF24119	SANJIV SHEKHAR & CO	NAGPUR
MEF24126	S ARYA & ASSOCIATES	JAIPUR
MEF24142	SANTOSH S MANIYAR & CO	PUNE
MEF24148	S K R & ASSOCIATES	NEW DELHI
MEF24155	PANCHAM MAURYA & ASSOCIATES	BHADOHI
MEF24177	MANOJ CHANDAK & CO	AKOLA
MEF24205	MONJAL MODI & CO	NADIAD
MEF24216	DESAI ASSOCIATES	MUMBAI
MEF24225	PADMANABHA KANCHAN K	BRAHMAVAR
MEF24231	MUKHERJEE SANYAL SAMANTA & CO	KOLKATA
MEF24247	S BARAN & CO	KOLKATA
MEF24260	N JALAN & ASSOCIATES	KOLKATA
MEF24262	ALPESH J SHAH AND CO	AHMEDABAD
MEF24269	SEEMA GOENKA & ASSOCIATES	KOLKATA
MEF24312	KISHOR GUJAR & ASSOCIATES	PUNE
MEF24332	N S NAGARAJ & CO	BANGALORE
MEF24341	C N PATEL & CO	NAGPUR
MEF24349	R MAHAJAN & CO	KOLKATA
MEF24358	PATIDAR & ASSOCIATES	BHOPAL
MEF24367	PINNAKA & CO	HYDERABAD
MEF24403	A SAMANTA & CO	HOWRAH
MEF24415	ASHISH KUMAR MITTAL & CO	SAHIBABAD
MEF24457	JHA & ASSOCIATES	PATNA
MEF24485	RAJIV K GAWRI & CO	DELHI
MEF24526	B R M REDDY & CO	HYDERABAD
MEF24527	ARUN K GUPTA & ASSOCIATES	NEW DELHI
MEF24542	R S GOEL & ASSOCIATES	ROHTAK
MEF24553	ANAND B CHANDAK & CO	WASHIM
MEF24561	G S GIRISH & ASSOCIATES	BANGALORE
MEF24563	S MEHTANI & CO	CHANDIGARH
MEF24564	DALPAT S LODHA & CO	JODHPUR
MEF24573	DEDHIA & GALA ASSOCIATES	MUMBAI
MEF24625	K PRADHAN & CO	ROURKELA
MEF24626	M K JHA & ASSOCIATES	PATNA
MEF24630	K DINAKAR SHETTY & ASSOCIATES	UDUPI
MEF24634	BHANDARI PINCHA & SURANA	BANGALORE
MEF24653	BOHRA CHHAJER & ASSOCIATES	JODHPUR
MEF24665	GOKUL MAHESHWARI & ASSOCIATES	RAMGANJMANDI
MEF24685	P C BORAL & CO	KOLKATA
MEF24697	D CHAKRABORTI & ASSOCIATES	KOLKATA
MEF24723	TAPDIYA AGRAWAL KHORIYA & CO	AKOLA
MEF24774	S K MOHAPATRA & ASSOCIATES	CUTTACK
MEF24775	ANIL POKHARANA & CO	UDAIPUR
MEF24801	SUMIT SITA RAM & ASSOCIATES	ALWAR
MEF24805	V S MAHAJAN & CO	LUDHIANA
MEF24811	T V RAO ASSOCIATES	CHENNAI
MEF24857	PIPARA & ASSOCIATES	BIJAINAGAR
MEF24866	JAIN AMIT KUMAR	DIMAPUR
MEF24877	CHANDRA REDDY B	TIRUPATI
MEF24885	J D GANDHI & CO	MUMBAI
MEF24894	RITESH GUPTA & ASSOCIATES	AKOLA
MEF24895	C L GUPTA & CO	KOLKATA
MEF24896	PREMA GOPAL & CO	HYDERABAD
MEF24910	J S NAGPAL & CO	BANGALORE
MEF24912	C M & R S ASSOCIATES	MUMBAI
MEF24941	DEEPAK SEHGAL & CO	JAMMU TAWI
MEF24942	MAHESH & NAGARAJ	BANGALORE
MEF24960	RAJESH CHHEDA & CO	MUMBAI
MEF24985	RAVI SURESH & CO	MATHURA
MEF24993	VARADHAN & VENKATESH	ERODE
MEF25001	PREM SHANKAR RATHI	VIZIANAGARAM
MEF25006	GYANESH SINGHAI & ASSOCIATES	INDORE
MEF25022	DIPANKAR PRASAD & CO	GUWAHATI
MEF25028	SIPANI ASHOK KUMAR	HOWRAH
MEF25042	RAVINDRAN & SURYANARAYANAN	CHENNAI
MEF25069	GHOSH & BASU	KOLKATA
MEF25117	SAMBHOR & ASSOCIATES	NOIDA
MEF25140	KALLUKALAM & CO	CHANGANACHERRY
MEF25154	SANDEEP RAWAL & CO	KARNAL
MEF25161	G DUTTA & CO	JAIPUR
MEF25193	MEHAN ASSOCIATES	CHANDIGARH
MEF25204	SHAH AJIT KUMAR SHANTILAL	MUMBAI
MEF25211	SURYANARAYANA MURTHI G V	HYDERABAD
MEF25229	V D AGARKAR & CO	MUMBAI
MEF25267	J P SARAF & CO	INDORE
MEF25270	G RAVI SHANKAR ASSOCIATES	CHENNAI
MEF25295	F R SHARMA & CO	VADODARA
MEF25300	K L SINGHEE & CO	KOLKATA
MEF25313	RAJEEV SINGAL & CO	MUZAFFARNAGAR
MEF25337	J D A & COMPANY	NEW DELHI
MEF25357	S KETU & CO	DELHI
MEF25371	BODAS & ASSOCIATES	NEW DELHI
MEF25392	INBASEKARAN & ASSOCIATES	VIRUDHUNAGAR
MEF25398	SANJAY K RINGSIA & ASSOCIATES	HOOGHLY
MEF25422	MOORTHY & RAJAN	CHENNAI
MEF25427	SINGLA S KUMAR & CO	BHATINDA
MEF25486	PARVEEN KUMAR & ASSOCIATES	JAGRAON
MEF25493	SINGHAL AJAY & ASSOCIATES	DELHI
MEF25512	JAYESH RAMBHIYA & CO	MUMBAI
MEF25526	R S LODHA & ASSOCIATES	BHILWARA
MEF25539	GUPTA VIPEN & CO	JAIPUR
MEF25546	U N DUBEY & CO	MUMBAI
MEF25554	L S KOTHARI & CO	JAIPUR
MEF25564	PRASAD HARALE AND ASSOCIATES	AMBAJOGAI
MEF25578	SENTHIL & LOGANATHAN	TIRUPUR
MEF25579	V AHUJA & CO	NEW DELHI
MEF25582	S P R & CO	CHENNAI
MEF25597	KOTAK & ASSOCIATES	RAJKOT
MEF25602	OM JAIN & ASSOCIATES	CHENNAI
MEF25611	K B L AGRAWAL & CO	DELHI
MEF25636	CHATURVEDI & CHATURVEDI	MUMBAI
MEF25654	D M M & ASSOCIATES	INDORE
MEF25657	KOHLI CHITKARA & CO	NEW DELHI
MEF25681	AVIJIT BHANDARY & ASSOCIATES	DURGAPUR
MEF25689	L LAL & ASSOCIATES	BHUBANESWAR
MEF25691	K GALA & ASSOCIATES	MUMBAI
MEF25733	B MASKARA & CO	KOLKATA
MEF25738	AJAY & AMAR ASSOCIATES	NAGPUR
MEF25749	VINOD S MEHTA & CO	MUMBAI
MEF25765	MANOJ R DUGAD AND CO	BEED
MEF25781	RAMESH GAUTAM & CO	MUMBAI
MEF25783	K A J & ASSOCIATES	NEW DELHI
MEF25793	MITTAL R SHAH & CO	AHMEDABAD
MEF25795	NAVAL KHANDELWAL & CO	ALWAR
MEF25824	P M NAHATA & CO	AHMEDABAD
MEF25843	HEMANT PUJARA & ASSOCIATES	RAIPUR
MEF25844	MUNDRA & ASSOCIATES	THANE
MEF25855	RAJ MITTAL & ASSOCIATES	LUDHIANA
MEF25866	N K ASWANI & CO	AHMEDABAD
MEF25888	ANOOP GOEL & ASSOCIATES	HISAR
MEF25897	MODY & MODY CO	VADODARA
MEF25962	S G USGAONKAR & CO	PANAJI GOA
MEF25988	VISWANATHAN B	COIMBATORE
MEF25998	A GOVINDARAJAN & CO	SALEM
MEF26018	RACHITA GANDHI	BANGALORE
MEF26030	ANAND SANDEEP & ASSOCIATES	KANGRA
MEF26045	HUNDIA SALASKAR & CO	MUMBAI
MEF26074	ATUL SANGEETA & CO	PANCHKULA
MEF26078	SOMANI & CO	KOLKATA
MEF26109	POLY VARGHESE & CO	ALUVA
MEF26161	BANSAL SUNIL & CO	BHATINDA
MEF26166	JANGID & ASSOCIATES	MUMBAI
MEF26184	SUNDEEP DEWAN & CO	KARNAL
MEF26185	A S S R & CO	KOLKATA
MEF26188	VINAY KAUSHIK & CO	SURAT
MEF26216	SANKAR & JAYARAMAN	PUDUKKOTTAI
MEF26221	H V J & ASSOCIATES	TIRUPATI
MEF26224	M O S & ASSOCIATES	HYDERABAD
MEF26232	GIREESH SHARMA & CO	LUDHIANA
MEF26239	UMAPATHI A	ARNI
MEF26243	AJAY R MODY & CO	AHMEDABAD
MEF26320	N A D AND ASSOCIATES	GUWAHATI
MEF26327	SURESH KUMAR AGARWAL & ASSOCIATES	SHAHJAHANPUR
MEF26355	ARVIND SWARUP & CO	JAMSHEDPUR
MEF26372	G C RAYULU & ASSOCIATES	HYDERABAD
MEF26411	ASHOK OM & CO	NEW DELHI
MEF26435	VENKATESAN K G	ERODE
MEF26447	R P JAIN SUBASH CHATTER & ASSOCIATES	DELHI
MEF26468	RAMIAH & RAVICHANDAR	CHENNAI
MEF26485	K S KAKKAD & CO	AHMEDABAD
MEF26488	S D V S & CO	PARWANOO
MEF26556	RAM PRASAD SHARMA & ASSOCIATES	MUMBAI
MEF26559	RAVINDRA K JAIN & CO	RAMGANJMANDI
MEF26564	S M N P & CO	MUMBAI
MEF26565	KANTHA RAO N	BANGALORE
MEF26634	SUMIT OM & CO	BAREILLY
MEF26686	AGRAWAL KARWA & BANGAD	LATUR
MEF26698	R S KELKAR & CO	DOMBIVALI
MEF26758	DOGRA NARESH & ASSOCIATES	KANGRA
MEF26787	DHIRAJ THARWANI & CO	JALGAON
MEF26833	A SALWAN & ASSOCIATES	DELHI
MEF26845	BHAGCHAND & ASSOCIATES	JAIPUR
MEF26856	A K GUTGUTIA & CO	NEW DELHI
MEF26861	D V SATHE & CO	PUNE
MEF26875	JINENDER & CO	NEW DELHI
MEF26914	PRATAP RASTOGI & ASSOCIATES	DELHI
MEF26919	DEEPAK MITTAL & CO	BHIWANI
MEF26941	R K PERIWAL & CO	UTTARPARA
MEF26984	TARSEM & ASSOCIATES	NEW DELHI
MEF26994	JAIN JAGAWAT KAMDAR & CO	MUMBAI
MEF27000	MISTRY & ASSOCIATES	SABARKANTHA
MEF27050	RAKESHA ARYA & ASSOCIATES	MORADABAD
MEF27127	K P BAJANI & CO	MUMBAI
MEF27141	M SAINATH & ASSOCIATES	SECUNDERABAD
MEF27157	BHATT DATTATRAYA RAMANLAL	HALOL
MEF27170	K K AGARWAL & CO	MEERUT
MEF27233	MADHUSOODAN KAKKAD	RAJKOT
MEF27250	AGARWAL ANIL & ASSOCIATES	KOLKATA
MEF27254	SURESH CHAND D	CHENNAI
MEF27283	SHAM BHALCHANDRA NAGARSEKAR	MUMBAI
MEF27284	H P PAI AND ASSOCIATES	BANGALORE
MEF27365	RAJ KUMAR VERMA & ASSOCIATES	AGRA
MEF27386	A S KAKADE & COMPANY	AURANGABAD (MH)
MEF27410	T MURALI & CO	BANGALORE
MEF27499	RAJAN CHAKRAVARTHY & ASSOCIATES	NEW DELHI
MEF27523	GUPTA GAJANAND & ASSOCIATES	JAIPUR
MEF27526	M L GARG & CO	NEW DELHI
MEF27637	ANJU AGGARWAL & ASSOCIATES	PATIALA
MEF27642	NALIN K THAKKAR & CO	AHMEDABAD
MEF27646	HARSHAL MILAPCHAND OSWAL	PUNE
MEF27668	PAWAN SHUBHAM & CO	DELHI
MEF27683	SANDEEP S SHARMA & CO	GUWAHATI
MEF27751	B K JAJODIA & CO	GUWAHATI
MEF27764	RAJESH VYAS & CO	MUMBAI
MEF27807	K CHAUDHARY & ASSOCIATES	PATIALA
MEF27811	SHYAM PADIA & CO	MUMBAI
MEF27813	HITESH M DHANANI & CO	RAJKOT
MEF27841	SHANKAR & KISHOR	MUMBAI
MEF27849	SONTHALIA & ASSOCIATES	KOLKATA
MEF27854	MALHOTRA RAJEEV & CO	GURGAON
MEF27871	BAJAJ & ARORA	BAREILLY
MEF27926	S K BHAR & CO	HOWRAH
MEF27927	BISWARUP CHAKRABARTY & CO	HOWRAH
MEF27955	MAHENDER KUMAR M	SECUNDERABAD
MEF27965	AGRAWAL & GARG	YAMUNANAGAR
MEF27967	MANTU SULTANIA	RANIGANJ
MEF28014	PORUS & RAO	CHENNAI
MEF28080	KALYANI & ASSOCIATES	AHMEDABAD
MEF28085	KAPOOR BHUSHAN & CO	DELHI
MEF28094	K D GANDHI & CO	AURANGABAD (MH)
MEF28111	SANJIV KAILASH & ASSOCIATES	MUZAFFARNAGAR
MEF28120	GOENKA PATODIA & CO	RANCHI
MEF28132	KOOKDA & ASSOCIATES	MUMBAI
MEF28136	RAJEEV PREM & ASSOCIATES	KANPUR
MEF28141	JAGASETH & CO	SURAT
MEF28157	DEEPAK D AGRAWAL & ASSOCIATES	MUMBAI
MEF28211	SHETTY NAIK & ASSOCIATES	MUMBAI
MEF28231	R S GAHLYAN & ASSOCIATES	PANIPAT
MEF28377	M UPADHYAY & CO	KOLKATA
MEF28395	TODANI & CO	KOLKATA
MEF28412	NARENDRA SANKLECHA & CO	BANGALORE
MEF28414	MANISH CHANDARANA & ASSOCIATES	PANVEL
MEF28423	SHARAN & CO	LUCKNOW
MEF28451	PRUTHA SUNIL SHAH	PUNE
MEF28452	N L VYAS & CO	SECUNDERABAD
MEF28455	LOKESWARA RAO & CO	PARVATHIPURAM
MEF28460	ABHISHEK NAHAR & ASSOCIATES	MAHIDPUR
MEF28505	J K SAHNI & CO	NEW DELHI
MEF28515	B B GUPTA & ASSOCIATES	BHILWARA
MEF28533	GUPTA VINOD & CO	KANPUR
MEF28560	MANEESH GOEL & ASSOCIATES	GHAZIABAD
MEF28562	D PREM SWARUP & ASSOCIATES	SECUNDERABAD
MEF28566	H SREENIVASAN & CO	BANGALORE
MEF28609	M S N & CO	DELHI
MEF28611	R J ROSARIO & ASSOCIATES	PUNE
MEF28626	GIRRAJ SHARAN & CO	FIROZABAD
MEF28647	SONI NARESH & CO	SIKAR
MEF28737	N R PARIKH & CO	VADODARA
MEF28755	ANIL J BHAMBHANI AND CO	AHMEDABAD
MEF28778	ADHIKARI & CO	KOLKATA
MEF28866	LUNAWAT SURENDRA	JODHPUR
MEF28958	VENKATA RAMESH BABU KAKARAPARTI	VIJAYAWADA
MEF28983	CHANDRA MOHAN RAO K	KAVALI
MEF29093	RAKESH ROHAN & ASSOCIATES	PATNA
MEF29096	RAKESH KUMAR GARG & ASSOCIATES	KAITHAL
MEF29121	PADAM BARADIA & ASSOCIATES	DURG
MEF29141	VINEET PATEL	RAIPUR
MEF29189	PEEYUSH SHARMA & CO	DEHRADUN
MEF29206	DAN & CO	KOLKATA
MEF29212	P R R & ASSOCIATES	KOCHI
MEF29260	RAJESH H AGARWAL & CO	JAMSHEDPUR
MEF29263	CHANDORKAR & LIMAYE	PUNE
MEF29290	S V SHANBHAG & CO	NAVI MUMBAI
MEF29309	SUDAN KAPOOR & ASSOCIATES	NEW DELHI
MEF29328	REENA GOYAL & CO	YAVATMAL
MEF29353	S K GOSWAMI & ASSOCIATES	HALISAHAR
MEF29358	A R BANERJEE & CO	KOLKATA
MEF29372	SONA & CO	BAREILLY
MEF29375	NILESH KOTHARI & CO	UJJAIN
MEF29463	MOHIT UPPLE & CO	KAITHAL
MEF29519	A M A A & ASSOCIATES	SIRSA
MEF29544	RAMESH ASHWIN & KARANTH	BANGALORE
MEF29565	V J S ASSOCIATES	MUMBAI
MEF29588	U S BAKLIWAL & CO	AURANGABAD (MH)
MEF29602	RAJ GARG & ASSOCIATES	NOIDA
MEF29620	JAYESH R VERMA & CO	VADODARA
MEF29623	ADISEKHAR REDDY & COMPANY	BANGALORE
MEF29626	K ASHOK RAO & CO	MANGALORE
MEF29790	AKHILESH DEOPURA & CO	AHMEDABAD
MEF29817	YOGI RAJ GUPTA & CO	GURGAON
MEF29850	V R D & CO	TIRUPUR
MEF29922	BHAVESH MAHAJAN & CO	AMRITSAR
MEF29948	DODHIYA & CO	MUMBAI
MEF29974	SUMIT CHANDNA & ASSOCIATES	MEERUT
MEF29976	O C MATHEW & CO	BANGALORE
MEF30059	K C M & ASSOCIATES	BHUBANESWAR
MEF30088	ABHILASHA BANGAR	MUMBAI
MEF30203	UDYEN JAIN & ASSOCIATES	PUNE
MEF30307	SURINDER KUMAR & CO	NEW DELHI
MEF30323	JAI PRAKASH VAIBHAV & ASSOCIATES	KANPUR
MEF30346	M BHAGERIA & CO	JAIPUR
MEF30348	VEGDA & ASSOCIATES	RAJKOT
MEF30405	DHULIPALA VISWANAD AND ASSOCIATES	TADEPALLIGUDEM
MEF30423	VINESH SHANKAR & CO	DELHI
MEF30426	VAKHARIA & CO	MUMBAI
MEF30463	DAYAL & LOHIA	MUMBAI
MEF30503	DINESH D KACHHAWA & CO	DEESA
MEF30519	THAKUR VAIDYANATH AIYAR & CO	NEW DELHI
MEF30538	J T SHAH & CO	AHMEDABAD
MEF30682	S FBAXI & CO	SURAT
MEF30695	RAJESH R AGRAWAL & CO	PUNE
MEF30699	SACHIN MOONAT & ASSOCIATES	RATLAM
MEF30750	RAJENDRA A GADGIL & CO	PUNE
MEF30881	V HARIHARAN & ASSOCIATES	CHENNAI
MEF30910	SUNEEL BHARDWAR & ASSOCIATES	JALANDHAR
MEF30944	DALAL DOCTOR & ASSOCIATES	MUMBAI
MEF30979	ANUJA AMOL KAMAT	MUMBAI
MEF31013	V K THAPAR & CO	NEW DELHI
MEF31031	K MAHESHKUMAR & ASSOCIATES	BANGALORE
MEF31061	AMITABH VERMA & CO	GURGAON
MEF31062	RAWAT BARTWAL & CO	DEHRADUN
MEF31088	ATHAPPAN & ASSOCIATES	CHENNAI
MEF31122	RAMPRASAD GATTU & CO	KARIMNAGAR
MEF31138	JAIN MAHAJAN & CO	NEW DELHI
MEF31189	SHAH PARESH NAGINDAS	AHMEDABAD
MEF31343	RAHUL S JAIN & ASSOCIATES	BAGHPAT
MEF31403	VIJAY SINGLA & ASSOCIATES	MANSA
MEF31438	L C KAILASH AND ASSOCIATES	DELHI
MEF31472	C G CHOKSI & CO	VADODARA
MEF31490	K H TRIVEDI & CO	AHMEDABAD
MEF31542	S K V & ASSOCIATES	THRISSUR
MEF31591	NARENDRA KUMAR JAIN	CHENNAI
MEF31592	K PANDEYA & CO	RANCHI
MEF31674	R S SIPAYYA & CO	NEW DELHI
MEF31694	G GOENKA & ASSOCIATES	KOLKATA
MEF31701	MAWANDIYA & ASSOCIATES	JAMSHEDPUR
MEF31728	GOPAL RATHI & ASSOCIATES	RATLAM
MEF31738	MATHI & CO	VIJAYAWADA
MEF31759	REKHA AGARWAL & ASSOCIATES	ALLAHABAD
MEF31801	M S DULAL & CO	SERAMPORE
MEF31891	V J R T & ASSOCIATES	BADDI
MEF31946	SAMBANDAM ASSOCIATES	CHENNAI
MEF32004	GOVIND SHRIKRISHNA SANE	DEORUKH
MEF32026	K P SAHASRABUDHE & CO	GONDIA
MEF32080	M ANDANI & ASSOCIATES	RAIPUR
MEF32131	KAMLESH RATILAL PARIKH	GANDHINAGAR
MEF32162	S JOSEPH & COMPANY	KOLLAM
MEF32178	VIJAY P JAIN & ASSOCIATES	UDAIPUR
MEF32218	PRAKASHCHANDRA RUDERJI DESAI	VALSAD
MEF32293	MEHANDRU DEV VARAT	NOIDA
MEF32309	S K J & ASSOCIATES	KOLKATA
MEF32316	PAWAN BACHHAWAT	BANGALORE
MEF32326	NITIN K GUPTA & ASSOCIATES	KANPUR
MEF32359	SOMASUNDARAM V	TIRUPUR
MEF32371	GILANI & ASSOCIATES	RAJKOT
MEF32375	P LATH & CO	KOLKATA
MEF32414	RAJASEKAR R	COIMBATORE
MEF32427	MINI GARG & ASSOCIATES	MORENA
MEF32477	SARVAJEET SINGH & CO	ARRAH
MEF32522	D DATTA GUPTA & ASSOCIATES	KOLKATA
MEF32563	SUNDARLAL DESAI & KANODIA	MUMBAI
MEF32580	PIYUSH J SHAH & CO	AHMEDABAD
MEF32611	ARIHANT JAIN & CO	FARIDABAD
MEF32671	ABHA MAHESHWARI & CO	GHAZIABAD
MEF32690	VAITHIANATHAN & CO	PONDICHERRY
MEF32760	R J JADHAV & CO	SATARA
MEF32786	SINILAL & CO	THIRUVANANTHAPURAM
MEF32811	D SARKAR & ASSOCIATES	KOLKATA
MEF32817	VIJAY SHRI RAM & CO	NEW DELHI
MEF32822	DIDWANIYA & CO	KOLKATA
MEF32851	P TOSHNIWAL & CO	KOLKATA
MEF32889	SANTOSH K AGRAWAL & CO	KHARSIA
MEF32938	RICHA DANDEKAR & ASSOCIATES	RAIPUR
MEF32952	P C K JAIN & CO	MUMBAI
MEF32973	VIMAL ROY T J	KALLETTUMKARA P O
MEF33037	CHOUDHARY GUPTA & CO	JAIPUR
MEF33053	J R D S & ASSOCIATES	JAMMU TAWI
MEF33071	PRANAV P SHAH & CO	VADODARA
MEF33110	SONI JAIN & CO	JAISALMER
MEF33151	RAJESH KUMAR SINGH & CO	MIDNAPORE
MEF33153	GOPALIKA B & ASSOCIATES	KOLKATA
MEF33233	BAZAARI UMESH KUMAR	BALOTRA
MEF33235	PAWAN BAHL & ASSOCIATES	LUDHIANA
MEF33239	JAY ACHARYA & ASSOCIATES	RAJKOT
MEF33281	VIVEK K JAIN & ASSOCIATES	NEW DELHI
MEF33284	GOPAL NAVANDAR & CO	AURANGABAD (MH)
MEF33378	M R BARVE & CO	BELGAUM
MEF33390	NANDAKISHORE PATIL & CO	THANE
MEF33393	K KISHORE & CO	CHENNAI
MEF33473	B KRISHNA & CO	NEW DELHI
MEF33490	BADAMI & KAMATH	BANGALORE
MEF33558	SUBHASH SHARMA & ASSOCIATES	JAIPUR
MEF33567	PIYUSH KISANLAL JANI	GONDIA
MEF33574	T S SIVARAMAKRISHNAN & CO	CHENNAI
MEF33584	DATTARAJ & CO	AURANGABAD (MH)
MEF33586	R N KOTHARI & ASSOCIATES	SURAT
MEF33623	BEDRE KISHOR SUBRAO	PUNE
MEF33738	RANU RACHNA JAIN & CO	AGRA
MEF33793	NIKHIL CHANDRA SAHA	KOLKATA
MEF33797	VIRENDRA CHHAJED & ASSOCIATES	NASHIK
MEF33805	DAGA HEMANT SHREERAM	NASHIK
MEF33812	SOGASANI & CO	BANGALORE
MEF33856	S G PUKALE & CO	SOLAPUR
MEF33881	K S PALANISAMY & CO	COIMBATORE
MEF33883	M TRIVEDI AND ASSOCIATES	BHAYANDAR
MEF33915	SAMEER NIRANJAN DIVECHA	NAGPUR
MEF33918	GUPTA RAJEESH & ASSOCIATES	CHANDIGARH
MEF33946	A K BAJAJ & CO	DELHI
MEF34018	DUGAR BINOD KUMAR	KOLKATA
MEF34067	PARAG G SHAH & ASSOCIATES	MUMBAI
MEF34097	TOMSON & ASSOCIATES	KOCHI
MEF34181	ATUL VARUN & ASSOCIATES	AGRA
MEF34215	B N MANGUDKAR & CO	SOLAPUR
MEF34234	MUTHU VIJAYAN S	MADURAI
MEF34248	DARSHAN D JAIN & ASSOCIATES	MUMBAI
MEF34279	RAMESHWER BANG & CO	MUMBAI
MEF34308	ABHISHEK K & ASSOCIATES	HYDERABAD
MEF34312	C G S & CO	BANGALORE
MEF34318	ASHOK GOENKA ASSOCIATES	NEW DELHI
MEF34362	N S R BALU & CO	CHENNAI
MEF34376	N B MUNDADA & CO	AHMEDNAGAR
MEF34467	V H BHIDE & CO	PUNE
MEF34527	SACHIN KHANDELWAL & ASSOCIATES	DELHI
MEF34554	S K PATNI & ASSOCIATES	KOLKATA
MEF34573	R H MIRASDAR & CO	PUNE
MEF34585	VIJAYA KARUNAKARA RAO M	HYDERABAD
MEF34625	ANIL K SAREEN & ASSOCIATES	KARNAL
MEF34671	P K NANDA & CO	BHUBANESWAR
MEF34822	T R M & ASSOCIATES	HYDERABAD
MEF34850	M MITTAL & CO	NEW DELHI
MEF34867	R V CHANDER & ASSOCIATES	CHENNAI
MEF34901	ANIL SINGHI & CO	MUMBAI
MEF34931	VIRENDER BHAGWAN DASS & ASSOCIATES	JHAJJAR
MEF34944	MANAV & CO	KOLKATA
MEF35127	GBS ASSOCIATES	BHUBANESWAR
MEF35164	PADARTHI & ASSOCIATES	HYDERABAD
MEF35378	G V R B & ASSOCIATES	BANGALORE
MEF35428	V NATARAJAN & ASSOCIATES	HYDERABAD
MEF35439	SHARMA RAKESH	NAGPUR
MEF35441	S SWARUP & CO	KOLKATA
MEF35465	A K SINGHAL & ASSOCIATES	DELHI
MEF35466	N S SHETTY & CO	MUMBAI
MEF35488	S M ANDANIMATH & ASSOCIATES	BIJAPUR
MEF35550	DEVNIDHI ARYA AND ASSOCIATES	DELHI
MEF35576	D H JAIN AND ASSOCIATES	MUMBAI
MEF35581	S A R C & ASSOCIATES	NEW DELHI
MEF35596	P K BAID & CO	RAIPUR
MEF35672	AMIT GAGLANI & CO	MUMBAI
MEF35710	SHAILESH PURUSHOTTAM PARTANI	NANDED
MEF35726	DHAVAL SURYAKANT ACHARYA	AHMEDABAD
MEF35733	JAIN MITTAL AND ASSOCIATES	INDORE
MEF35809	KOTRESH & KUMAR	BANGALORE
MEF35849	SANJAY VIDHI & CO	KOLKATA
MEF35883	PANKAJAKSHAN & CO	THRISSUR
MEF35888	GAURAV DHALL & ASSOCIATES	JALANDHAR
MEF35891	BISWAJIT DE & ASSOCIATES	SERAMPORE
MEF35916	PALANISAMY & ASSOCIATES	DHARMAPURI
MEF35930	SATYANARAYANA BABU M V	VISAKHAPATNAM
MEF35938	P D & ASSOCIATES	BHIWANDI
MEF35947	SUNIL SHAYAMA & ASSOCIATES	PATNA
MEF35954	AVINASH D MAHULKAR & ASSOCIATES	AURANGABAD (MH)
MEF35988	J P A AND ASSOCIATES	BHUBANESWAR
MEF35995	H N M & ASSOCIATES	PATNA
MEF35998	KALPANA DHAKAR	UDAIPUR
MEF36002	A K MALLICK & CO	BHUBANESWAR
MEF36041	NAVEEN KUMAR R	KARIMNAGAR
MEF36069	CHITALEY MEHTA & ASSOCIATES	NAGPUR
MEF36084	C K G & CO	AGRA
MEF36085	S A S S & CO	BANGALORE
MEF36099	R HARSODA & CO	RAJKOT
MEF36106	SUNIL SHARMA & ASSOCIATES	PANCHKULA
MEF36119	N B CHAVAN & CO	MUMBAI
MEF36122	R SEN GUPTA & ASSOCIATES	KOLKATA
MEF36139	G R S TALAULICAR & CO	PONDA GOA
MEF36201	SHREYASH C SHETH & ASSOCIATES	JAMNAGAR
MEF36252	ANUPRITA PARESH JHAWAR	JALGAON
MEF36258	S R S & ASSOCIATES	BANGALORE
MEF36268	J P VYAS & CO	JAISALMER
MEF36273	SINGH SINGH & ASSOCIATES	AURANGABAD (MH)
MEF36290	RAMESH B	COIMBATORE
MEF36336	S A B S & ASSOCIATES	AURANGABAD (MH)
MEF36337	RAJESH SURESH JAIN & ASSOCIATES	NEW DELHI
MEF36340	ANSHUL R AGRAWAL & ASSOCIATES	BHOPAL
MEF36352	ABHISHEK AGARWAL	KOLKATA
MEF36364	G K SHAH & CO	VADODARA
MEF36371	RAHUL BAIDMUTHA & CO	CHHINDWARA
MEF36378	SONI & THAKKAR	AHMEDABAD
MEF36386	PREMAL H GANDHI & CO	MUMBAI
MEF36400	SHARAD CHOPRA & COMPANY	GURGAON
MEF36413	AGRAWAL & AGRAWAL ASSOCIATES	MUMBAI
MEF36422	J K JAIMAN & ASSOCIATES	JAIPUR
MEF36429	A SINGHI & ASSOCIATES	SHIMLA
MEF36443	DEEPESH KEDIA & ASSOCIATES	PILANI
MEF36457	S MANOJ KUMAR & CO	CHENNAI
MEF36481	P KRISHNA KUMAR & ASSOCIATES	KAKINADA
MEF36510	V RAJALAKSHMI & CO	CHENNAI
MEF36511	D SHAH & CO	PUNE
MEF36548	K S PEECHANDY & CO	ALUVA
MEF36571	MANJUNATH R HEGDE & CO	BANGALORE
MEF36573	HIREN PANDYA & ASSOCIATES	NALLASOPARA
MEF36576	DANGARWALA & CO	MUMBAI
MEF36587	MAYANK P SINGHVI & CO	JODHPUR
MEF36591	GAJRAJ JAIN & CO	PUNE
MEF36604	PRASHANT R TAILOR & CO	SURAT
MEF36636	KIRAN RAJ & CO	BANGALORE
MEF36660	PAVAN AGARWAL & CO	HYDERABAD
MEF36698	GARG ASEEM & ASSOCIATES	MUMBAI
MEF36752	MAHENDRA PARAKH & CO	SURAT
MEF36760	RAGHESH NAIR & ASSOCIATES	THIRUVANANTHAPURAM
MEF36768	M V RAO & CO	KADAPA
MEF36786	PANWALA KAMLESH & ASSOCIATES	SURAT
MEF36809	KRISHAN MURARI & CO	NOIDA
MEF36842	VIRENDRA S DESAI & CO	MUMBAI
MEF36854	UPADHYAYULA SITARAMA MURTHY	VIJAYAWADA
MEF36884	H M ARORA & CO	MEERUT
MEF36900	RAKESH CHOKSI & CO	SURAT
MEF36927	A V R & CO	VISAKHAPATNAM
MEF36952	P P BHUTADA & CO	PUNE
MEF36993	NIRMAL & ARPIT	CHENNAI
MEF37002	Y G BANDLE & CO	PUNE
MEF37003	DHARMENDRA SHAH & ASSOCIATES	MUMBAI
MEF37034	KUNAL SALVI & CO	MUMBAI
MEF37037	M S Y N & ASSOCIATES	RAJAMAHENDRAVARAM
MEF37045	M B DESAI & CO	MUMBAI
MEF37068	RAJIV SHUKLA & CO	NEW DELHI
MEF37069	RAHUL KHANDHERIA & ASSOCIATES	MUMBAI
MEF37075	ASHISH H GOYAL & CO	MUMBAI
MEF37083	RAMDAS & CO	MUMBAI
MEF37110	BARATHAN C S	KOCHI
MEF37136	NAHATA JAIN GOLCHHA & CO	NEW DELHI
MEF37146	LAKSMINARASIMMAN SR	CHENNAI
MEF37152	RATNAM PALURI VENKATA	HYDERABAD
MEF37198	SAGAR MEHTA & ASSOCIATES	GULBARGA
MEF37206	K S RAMKUMAR & CO	BANGALORE
MEF37224	S R M B & ASSOCIATES	NEW DELHI
MEF37237	MAHESH S LADDHA & ASSOCIATES	AMRAVATI
MEF37239	G S SOLANKI & CO	AHMEDNAGAR
MEF37241	N M SHAH & CO	SURAT
MEF37243	VITHAL DESHMUKH & ASSOCIATES	AURANGABAD (MH)
MEF37252	GUPTA AJAY & ASSOCIATES	NEW DELHI
MEF37259	BHASKARAN & KRISHNAN	CHENNAI
MEF37342	SONI & MUNDADA	PUNE
MEF37356	H B SHAH & CO	MUMBAI
MEF37367	REENA A JAIN & ASSOCIATES	NAGPUR
MEF37389	MANTRI & AGGARWAL	MUMBAI
MEF37390	P NAGARAJA CHARY & ASSOCIATES	HYDERABAD
MEF37395	SANJEET KUMAR & ASSOCIATES	NEW DELHI
MEF37398	SHIKHA B AGGARWAL & CO	DELHI
MEF37408	PAURAV K MEHTA & ASSOCIATES	IDAR
MEF37473	JAMBHEKAR AND ASSOCIATES	KUDAL
MEF37557	BALAGOPAL ASSOCIATES	PRODDATUR
MEF37558	VIJAY RAO & CO	KARIMNAGAR
MEF37607	D K SHARMA & CO	BATALA
MEF37624	KRUNAL THAKKAR & CO	AHMEDABAD
MEF37641	J P FALOR & CO	NANDED
MEF37644	J S S & ASSOCIATES	THANE
MEF37650	PAVANI YANDURU	VISAKHAPATNAM
MEF37657	M VENKATACHALAM & ASSOCIATES	BANGALORE
MEF37665	AMBIKA K N & CO	ROORKEE
MEF37716	RAMAN & MANIAN	BANGALORE
MEF37756	ARCHANA M C JAIN & CO	TONK
MEF37776	JOSHNA & COMPANY	SOLAPUR
MEF37780	MAGENNAVAR & CO	CHIKODI
MEF37795	S A R V & ASSOCIATES	DARBHANGA
MEF37798	K CHHAJER & CO	NAGAON
MEF37853	SANGANERIA & ASSOCIATES	KOLKATA
MEF37863	M K VAIDH & ASSOCIATES	SWAIMADHOPUR
MEF37901	S P PATNI AND COMPANY	JALGAON
MEF37905	U B J & ASSOCIATES	BANGALORE
MEF37940	RAMESH MISHRA & CO	THANE
MEF37970	N PALANIVELU & CO	CHENNAI
MEF37993	J J DOBARIYA & CO	SURAT
MEF38007	PARTH JHALANI & CO	RATLAM
MEF38027	SANDIP KUMAR GUPTA	DIGBOI
MEF38102	HARI R & CO	DELHI
MEF38193	J I PATEL & CO	AHMEDABAD
MEF38219	RAJANDEKAR & ASSOCIATES	NAGPUR
MEF38221	M BUKREDIA & COMPANY	DIBRUGARH
MEF38228	P A M S P & ASSOCIATES	WARDHA
MEF38269	SARANG KULKARNI & CO	NASHIK
MEF38314	G SHAH & CO	CHENNAI
MEF38343	G A DESAI ASSOCIATES	GULBARGA
MEF38352	B V C & CO	BANGALORE
MEF38356	N J VORA & CO	MUMBAI
MEF38380	VIJAY JAGANI & CO	SURAT
MEF38393	H O AGARWAL & CO	MUMBAI
MEF38410	S KUMAR SINGH & ASSOCIATES	KOLKATA
MEF38464	R B PARMAR & ASSOCIATES	MUMBAI
MEF38467	SANDEEP SARTHAK & ASSOCIATES	DELHI
MEF38468	S H RISBUD & CO	SOLAPUR
MEF38469	ASHOK SHIV GUPTA & CO	NEW DELHI
MEF38489	D R A & ASSOCIATES	SURAT
MEF38518	BARDIA ASSOCIATES	PARATWADA
MEF38530	TANISH SHARMA & ASSOCIATES	AMRITSAR
MEF38531	KARNAWAT & ASSOCIATES	NAVI MUMBAI
MEF38538	SHRENIK V GANDHI & CO	LATUR
MEF38588	SNEHA SARDA & CO	INDORE
MEF38595	K S KHANNA & CO	AMRITSAR
MEF38619	P TARAFDER & CO	SONARPUR
MEF38630	CHARANPREET & ASSOCIATES	JALANDHAR
MEF38652	ARVIND R GUPTA & CO	JHALAWAR
MEF38718	AJAY R AGRAWAL & ASSOCIATES	DELHI
MEF38786	C C DALAL & CO	MUMBAI
MEF38831	RAJESH S	VIRUDHUNAGAR
MEF38837	H B PATEL & ASSOCIATES	AHMEDABAD
MEF38851	P SHANMUGARAJ & CO	CHENNAI
MEF38858	RATNAKARA & ASSOCIATES	HYDERABAD
MEF38866	JEGADEESH & JEFFERSON	THENI
MEF38901	G PHALOD & CO	JAIPUR
MEF38907	SACHIN KELKAR & ASSOCIATES	PUNE
MEF38953	TARUN KHARBANDA & CO	MUZAFFARNAGAR
MEF38964	KANAGARAJ ASSOCIATES	CHENNAI
MEF39076	AMEEN Y KACHCHHI & CO	NAGPUR
MEF39079	V H JAJOO & CO	NASHIK
MEF39093	A V AROLKAR & CO	MUMBAI
MEF39101	V SAHAI TRIPATHI & CO	NEW DELHI
MEF39116	SAPRA & CO	JAIPUR
MEF39126	VIBHOR RUPESH & CO	SANGRUR
MEF39136	JAYABALAN J	TIRUCHIRAPALLI
MEF39137	MANI BANSAL & ASSOCIATES	BHATINDA
MEF39140	P JAYARAMAN & CO	CHENNAI
MEF39155	S BASKARAN & CO	CHENNAI
MEF39161	GOPALDAS & CO	RAJKOT
MEF39177	ANIL I RAMDURG & CO	BELGAUM
MEF39212	ANITA MAHESH MOKHA	NAGPUR
MEF39240	RAJ RAKESH & COMPANY	AGRA
MEF39292	S N GATTANI & CO	JODHPUR
MEF39319	G S BAGGA & CO	SAHARANPUR
MEF39328	M A M & ASSOCIATES	NEW DELHI
MEF39340	JAIN PRAKASH CHANDRA & CO	INDORE
MEF39385	AJIT GUPTA & CO	VASAI
MEF39438	J N R & COMPANY	MUMBAI
MEF39454	JAITHLIA & CO	NATHDWARA
MEF39484	ANAND KUMAR & ASSOCIATES	DELHI
MEF39542	NARENDRA AGRAWAL & ASSOCIATES	NANDURBAR
MEF39563	ANIL RAI & CO	GUWAHATI
MEF39572	S P MUTHA & CO	CHENNAI
MEF39622	ANIL KUMAR	DELHI
MEF39642	GUNDESHA & ASSOCIATES	PUNE
MEF39692	N L RATHI AND ASSOCIATES	JODHPUR
MEF39727	PRAKASH DESAI & CO	MUMBAI
MEF39841	AJAY VANSJALIA & ASSOCIATES	AHMEDABAD
MEF39845	HANMANTHA RAO P	HYDERABAD
MEF39855	NAHTA VIKAS	RAIPUR
MEF39857	C LAL & ASSOCIATES	NEW DELHI
MEF39870	ARUN WAHI & CO	LUDHIANA
MEF39889	GANESH SHETTY & CO	MUMBAI
MEF39895	NISHA BAKHTYAR & CO	YAVATMAL
MEF39944	MANISH KUMAR AGGARWAL & ASSOCIATES	DELHI
MEF40014	NILESH JAIN & CO	CHITTORGARH
MEF40038	S A P A & ASSOCIATES	JAIPUR
MEF40040	B G GOKHRU & CO	MUMBAI
MEF40052	AMIT CHOUDHARY & ASSOCIATES	DIBRUGARH
MEF40073	RITESH GANDHI & ASSOCIATES	GULBARGA
MEF40095	NEHA BOTHRA AND COMPANY	KOLKATA
MEF40121	VISHNU KRISHNA & CO	RAIGARH
MEF40142	VIVEK MAHAJAN & CO	JAMMU TAWI
MEF40155	VINAY GARG & ASSOCIATES	BHATINDA
MEF40171	P A GARG & ASSOCIATES	NARNAUL
MEF40181	MANOJ R P JAIN & CO	DELHI
MEF40232	V PRAKASH & CO	CHHAPARA
MEF40256	JATIN MODI & CO	ANKLESHWAR
MEF40277	D GHOSH & ASSOCIATES	KOLKATA
MEF40278	SWAMINATHAN & GANESAN	CHENNAI
MEF40289	BHANDARI BHUPENDRA & ASSOCIATES	HYDERABAD
MEF40294	N B PUROHIT & ASSOCIATES	SANGLI
MEF40313	VARUN GARG & ASSOCIATES	LUDHIANA
MEF40378	PRADEEP ARNAV & ASSOCIATES	DELHI
MEF40390	P M ANANDA & CO	BANGALORE
MEF40413	SURESH CHANDAN & CO	KESINGA
MEF40432	BOTHRA VIJAYA SUNILKUMAR	WASHIM
MEF40438	GIRISH G DIXIT	HUBLI
MEF40450	PATEL & ASSOCIATES	HALOL
MEF40475	S K K & COMPANY	BHOPAL
MEF40488	PARAG A SHAH & CO	AHMEDABAD
MEF40493	D B G & ASSOCIATES	AHMEDABAD
MEF40495	V S AND ASSOCIATES	COIMBATORE
MEF40504	A GARODIA & ASSOCIATES	GUWAHATI
MEF40505	RAJESWARA RAO PADARTI	HYDERABAD
MEF40507	SAURABH MITTAL & ASSOCIATES	MUZAFFARNAGAR
MEF40548	S K SUREKHA & CO	GUWAHATI
MEF40565	A K MOHAN & ASSOCIATES	TIRUVANNAMALAI
MEF40567	P K AGARWAL & ASSOCIATES	KOLKATA
MEF40570	R KHANNA & CO	JALANDHAR
MEF40579	PARUL JAIN & CO	DELHI
MEF40609	J H SHUKLA & CO	SURAT
MEF40637	MENGHANI & ASSOCIATES	RAIPUR
MEF40639	B R KAPUR & COMPANY	NEW DELHI
MEF40715	PRADEEP & CO	DELHI
MEF40764	GULSHAN GULATI & ASSOCIATES	NEW DELHI
MEF40771	KARTIK B MEHTA & ASSOCIATES	GANDHIDHAM
MEF40805	DEEPAK S KUMAR & CO	NEW DELHI
MEF40826	MANOJ SHARDA & ASSOCIATES	BAHADURGARH
MEF40831	RAJESH H DHRUV & CO	AHMEDABAD
MEF40870	BAROT AND ASSOCIATES	JAMNAGAR
MEF40923	DEVARAJ B V & CO	BANGALORE
MEF40937	AGGARWAL & ASSOCIATES	NEW DELHI
MEF40943	S K BAHETI & ASSOCIATES	AHMEDABAD
MEF40966	V S KOTHARI & ASSOCIATES	MUMBAI
MEF41018	MAMTA K AHUJA	NAGPUR
MEF41042	SHRIKANT RATHI & ASSOCIATES	GADARWARA
MEF41043	ISHWARLAL & CO	MUMBAI
MEF41044	N SATYANARAYANA & CO	HYDERABAD
MEF41087	VASUMALLIK & CO	KOLKATA
MEF41088	K K RAY & CO	KOLKATA
MEF41089	S DEEPAK KUMAR & CO	HOSPET
MEF41102	A C MODI & ASSOCIATES	MUMBAI
MEF41138	B SRINIVASAN & CO	CHENNAI
MEF41149	TEJAL H SAGAR & ASSOCIATES	JAMNAGAR
MEF41213	ROY MOULIK & CO	KOLKATA
MEF41224	EKBOTE RAJENDRA SHARAD	PUNE
MEF41227	AGARWAL NIKHIL KUMAR	KOLKATA
MEF41232	MAYUR M PHADE & ASSOCIATES	AKLUJ
MEF41261	PATEL JAIN & ASSOCIATES	AHMEDABAD
MEF41273	TILWANI & CO	BHOPAL
MEF41278	NEERAJ MOHAN & ASSOCIATES	AGRA
MEF41288	RAJASINGH AND CO	CHENNAI
MEF41309	C K CHANDAK & CO	UTTARPARA
MEF41336	ANDLEY SHIVENDRA YOGINDER NARAIN	GURGAON
MEF41353	NITESH B JAIN	BANGALORE
MEF41365	BALACHANDRAN R	CHENNAI
MEF41370	NILESH NARSHANA & ASSOCIATES	JUNAGADH
MEF41376	P K CHAND & CO	NOIDA
MEF41378	NIRAJ KUMAR GUPTA	KHARAGPUR
MEF41383	RASHMI DAVESAR & ASSOCIATES	AMRITSAR
MEF41429	ASHIM MAZUMDER & ASSOCIATES	GUWAHATI
MEF41450	PAJJURI ASSOCIATES	SECUNDERABAD
MEF41492	MAHIPAL & CO	DELHI
MEF41563	AJAY DESHPANDE & CO	MUMBAI
MEF41576	S BANSAL & ASSOCIATES	DELHI
MEF41631	MANOJ RAM GUPTA & ASSOCIATES	BULANDSHAHR
MEF41641	PARAG KELA & CO	NAGPUR
MEF41663	FALGUNI SHAH & COMPANY	VADODARA
MEF41711	DINESH KUMAR JAIN	CHENNAI
MEF41728	SIDDHARTHA S B BORUAH & CO	GUWAHATI
MEF41765	P E MUTHU & CO	NEW PANVEL
MEF41829	PARVEEN MADAAN & CO	SONEPAT
MEF41853	K L AGGARWAL & ASSOCIATES	DELHI
MEF41855	SANJAY NAROLA & ASSOCIATES	SURAT
MEF41862	BAGHLA GARG & GUPTA	BHATINDA
MEF41863	S N D A & ASSOCIATES	PUNE
MEF41895	D K KHANDELWAL & CO	DELHI
MEF41951	NITIN BAGHRECHA AND ASSOCIATES	RAIPUR
MEF41980	PANKAJ MAHAVIR & CO	ROORKEE
MEF42017	A K MAHABAL & CO	MAPUSA GOA
MEF42022	D L & CO	SAHARANPUR
MEF42034	PARMOD SHARMA & ASSOCIATES	MOGA
MEF42072	NAVAZ MD K G	NELLORE
MEF42151	KONERU MURALI KRISHNA	VIJAYAWADA
MEF42173	MUTHU A	COIMBATORE
MEF42223	V C ASSOCIATES	SAHIBABAD
MEF42242	B B SANGAL & ASSOCIATES	NEW DELHI
MEF42251	N R & COMPANY	HAPUR
MEF42278	NAKRANI & CO	THANE
MEF42327	SANJEEV NAVIN & ASSOCIATES	KOLKATA
MEF42361	AJAY GANDEJA & ASSOCIATES	NAGPUR
MEF42365	JAGADHEESH KUMAR AND SUNDARAESON	TIRUPUR
MEF42394	S B SAMANTA & CO	BHUBANESWAR
MEF42401	N K LIMBANI & CO	RAJKOT
MEF42415	JIGNESH SHAH & ASSOCIATES	MUMBAI
MEF42442	VENKATA SEETHA RAMAIAH TIRUVEEDHULA	GUNTUR
MEF42444	MANISH S MEHTA & CO	MUMBAI
MEF42471	MOHIT BHATEJA & CO	DELHI
MEF42485	GEORGE MATHEW & ASSOCIATES	MUMBAI
MEF42515	DHIREN KANAN & ASSOCIATES	MUMBAI
MEF42521	GAURAV KAKKAR & ASSOCIATES	FATEHABAD
MEF42531	RAJENDRA & ASSOCIATES	SURAT
MEF42534	HARSHAD SUDHIR & CO	AHMEDABAD
MEF42577	THAKURDESAI & ASSOCIATES	MUMBAI
MEF42591	RAHUL NAHATA & COMPANY	KOLKATA
MEF42603	PARESH PAREKH & COMPANY	AHMEDABAD
MEF42604	G K LAWANIYAN & ASSOCIATES	BHILWARA
MEF42608	SANJAY S AGRAWAL & CO	NAGPUR
MEF42618	SURESH BABU V P	KANNUR
MEF42637	VILASRAO S KHATALE & CO	NASHIK
MEF42665	S G K & ASSOCIATES	GUNA
MEF42672	PANKAJ GUPTA & CO	DELHI
MEF42679	KAMAL MISHRA & COMPANY	BHOPAL
MEF42693	RAJINDER KUMAR GUPTA & ASSOCIATES	NABHA
MEF42710	PADMANABAN P	COIMBATORE
MEF42713	NANDOLA & CO	MUMBAI
MEF42727	NITIN K AGRAWAL & CO	RAIPUR
MEF42739	KHANDELWAL PANKAJ & ASSOCIATES	ALWAR
MEF42764	K S REDDY & CO	BANGALORE
MEF42768	P K KEDIA & ASSOCIATES	DELHI
MEF42790	ANURADHA K PARANJAPE & CO	DAPOLI
MEF42830	DHAMIJA ARUN KUMAR	BHIWANI
MEF42850	K JAYASEKAR & CO	CHENNAI
MEF42860	MANDAR MAHESH DHARMADHIKARI	KOLHAPUR
MEF42884	SANJEEVA REDDY & ASSOCIATES	RANGA REDDY
MEF42889	MONIL M SHAH & ASSOCIATES	AHMEDABAD
MEF42894	DEEPAK GAUTAM & ASSOCIATES	NAWANSHAHR
MEF42927	RAMANATHAN C	SALEM
MEF42938	JAGDISH C BHATIA & CO	NEW DELHI
MEF42943	L G SHINDE & CO	PUNE
MEF42948	AKASH GUPTA & CO	LUCKNOW
MEF42954	AMAN SEHGAL & ASSOCIATES	NEW DELHI
MEF42981	RAJKUMAR R R	CHENNAI
MEF42990	PUROHIT SHAH & ASSOCIATES	JAMNAGAR
MEF43054	SUMIT & ASSOCIATES	TONK
MEF43061	L RAJA & ASSOCIATES	TIRUCHIRAPALLI
MEF43064	PRIYA & CO	CHANDIGARH
MEF43066	JAIN AJAY KUMAR	DELHI
MEF43078	PAVAN MAHESHWARI & CO	DELHI
MEF43108	VINOD KUMAR JAIN & CO	MUMBAI
MEF43140	BAIJU P	KOZHIKODE
MEF43156	SASIKUMAR C P & CO	THIRUVANANTHAPURAM
MEF43188	MANISH P AGARWAL & CO	SILIGURI
MEF43207	ASHUTOSH DADARAYA & COMPANY	JABALPUR
MEF43208	FANCY BLESSON	TIRUVALLA
MEF43209	PRATEEK JAIN	ALLAHABAD
MEF43214	SUNESH AGARWAL	HYDERABAD
MEF43243	RAKESH ROSHAN & CO	MOTIHARI
MEF43262	MALAPAKA & ASSOCIATES	HYDERABAD
MEF43271	MANOJ SWAPNA & SINDHU	THRISSUR
MEF43311	ANANDKUMAR B PARAKH & ASSOCIATES	NASHIK
MEF43319	R M G & COMPANY	SIRSA
MEF43341	SHILPI TIBDIWAL & ASSOCIATES	NAGPUR
MEF43343	VIJAY SURESH & ASSOCIATES	FARIDABAD
MEF43369	KIRAN K AGRAWAL & ASSOCIATES	JAIPUR
MEF43383	VINODH KOTHARI & CO	CHENNAI
MEF43411	ARUN KUMAR & CO	ALAPPUZHA
MEF43429	J K KHANNA & CO	MUMBAI
MEF43430	G KOHLI AND COMPANY	NEW DELHI
MEF43440	ANKUR KUMAR GUPTA & CO	SIKAR
MEF43441	S R MADUPALLI & ASSOCIATES	VIJAYAWADA
MEF43454	MAITRI GHADIYALI & ASSOCIATES	AHMEDABAD
MEF43472	RITU AGARWAL & COMPANY	ALIGARH
MEF43476	DHEERAJ LEELA & ASSOCIATES	SRIGANGANAGAR
MEF43487	ABHIJIT SHETE AND ASSOCIATES	PUNE
MEF43501	GOYAL AGARWAL & ASSOCIATES	AGRA
MEF43508	ACHAL ANIL SHAH	MUMBAI
MEF43526	SHANGAR P	TIRUPUR
MEF43534	P MURALI MOHAN & CO	BANGALORE
MEF43558	P P K C & ASSOCIATES	MUMBAI
MEF43593	RAVINDRA CHHAJER & CO	JALGAON
MEF43605	GAUTHAM K	BANGALORE
MEF43638	JAIN K SHAJI & ASSOCIATES	BANGALORE
MEF43649	ASHWIN JAIN & ASSOCIATES	MUMBAI
MEF43653	V A S & ASSOCIATES	AMBALA
MEF43659	RACHANA MOOTHA AND COMPANY	CHENNAI
MEF43680	JAYACHANDRAN & CO	COIMBATORE
MEF43682	R S TEMURNIKAR & CO	NAGPUR
MEF43693	KAKA & CO	AHMEDABAD
MEF43768	M SINGH & CO	LUDHIANA
MEF43772	VANITA NARENDRA BIRJE & CO	BELGAUM
MEF43779	M P NAVSARIKAR & CO	PUNE
MEF43794	ALIMAR PRASHANTH RAI	BANGALORE
MEF43797	A D AGRAWAL & COMPANY	BARGARH
MEF43819	ANAND SHANKER & COMPANY	SIRSA
MEF43846	YOGESH SARIKA & ASSOCIATES	BHARATPUR
MEF43963	MURALIDHAR & CO	KOLLAM
MEF43986	BHARAT H SHAH & CO	AHMEDABAD
MEF44010	AMOL P KASAT & ASSOCIATES	AHMEDNAGAR
MEF44016	SATISH & SANKAR	CHENNAI
MEF44046	K RAMANAN & CO	CHENNAI
MEF44047	G R SHANBHAG & ASSOCIATES	PONDA GOA
MEF44062	V J PRAKASH & CO	CHENNAI
MEF44085	MADHUP KHARE & ASSOCIATES	BAREILLY
MEF44090	C G A S & CO	AURANGABAD (MH)
MEF44099	AGARWAL AND LADDA	HYDERABAD
MEF44102	SHAH DHANDHARIA & CO	AHMEDABAD
MEF44107	BHAGYALAKSHMI & CO	HYDERABAD
MEF44127	S A P & CO	BANGALORE
MEF44169	TUSHAR KUMAR & ASSOCIATES	MORBI
MEF44201	GIRISH AGARWAL & CO	KOTA
MEF44221	SATYENDRA THAKUR & ASSOCIATES	GHAZIABAD
MEF44241	KAYAL & CO	RAXAUL
MEF44319	LALIT BAJAJ & ASSOCIATES	BHAYANDAR
MEF44356	AGARWAL DIDWANIA & CO	KOLKATA
MEF44385	PUNGLIA & CO	AHMEDABAD
MEF44423	S K R AND COMPANY	CHENNAI
MEF44435	VISHAL O P GUPTA & CO	JAIPUR
MEF44450	SATEESH & CO	HYDERABAD
MEF44458	ABHINAV GOEL & COMPANY	SAHARANPUR
MEF44494	JAIN SHAH & ASSOCIATES	MUMBAI
MEF44531	MAHENDRA NARAYAN DESHMUKH	PUNE
MEF44541	SIDDHARTH P JAIN AND ASSOCIATES	JAIPUR
MEF44564	JYOTHI UNNITHAN & CO	NASHIK
MEF44567	M K PODDAR & ASSOCIATES	KOLKATA
MEF44574	JOHNSON GEORGE	MUKKOM
MEF44606	JAYESH DHAROD & ASSOCIATES	MUMBAI
MEF44616	D V SAROVAR & CO	HOSPET
MEF44637	KISHORE N	CHENNAI
MEF44679	S O MANTRI & COMPANY	AURANGABAD (MH)
MEF44689	SUBHAS CHANDRA & ASSOCIATES	MANGALORE
MEF44694	A M AGRAWAL & ASSOCIATES	GONDIA
MEF44708	POONAM AGARWAL RAMGOPAL	HYDERABAD
MEF44767	KAPIL R GOEL & CO	NEW DELHI
MEF44769	RAMANDEEP & ASSOCIATES	PATIALA
MEF44774	V K SARAWAGI & CO	KOLKATA
MEF44786	SHIVKUMAR SHARMA & ASSOCIATES	BHAYANDAR
MEF44807	MITTAL SURESH	MOHALI
MEF44821	HIMANSHU DESAI & CO	GANDHINAGAR
MEF44851	V A PAMPATWAR & ASSOCIATES	PARBHANI
MEF44854	SHISHIR GUGLANI AND ASSOCIATES	NEW DELHI
MEF44860	AGRAWAL PRAVEEN & ASSOCIATES	UDAIPUR
MEF44881	P M P J & ASSOCIATES	MUMBAI
MEF44912	SATHISH & CO	BANGALORE
MEF44956	NARAYANASWAMY C S	CHENNAI
MEF44958	H B S & ASSOCIATES	TIRUPUR
MEF44968	P P KAPOOR & CO	MUMBAI
MEF44973	T K NIYOGI & ASSOCIATES	KOLKATA
MEF45015	TAPURIAH JAIN & ASSOCIATES	NEW DELHI
MEF45071	A S R & CO	ROHTAK
MEF45090	SRIRAM RAMACHANDRAN & ASSOCIATES	CHENNAI
MEF45124	PRAVEEN KUMAR GOYAL	JAMSHEDPUR
MEF45150	DUTTA & CO	KOLKATA
MEF45163	SANGIITA AGARWAL AND ASSOCIATES	GUWAHATI
MEF45166	TULSIYANI & CO	PALANPUR
MEF45174	DAYANAND JHA & CO	DARBHANGA
MEF45210	NIPESH GARG & ASSOCIATES	BHATINDA
MEF45214	T JAMBUNATHAN & CO	BANGALORE
MEF45227	NAYYAR & ASSOCIATES	ZIRAKPUR
MEF45316	C PARTHIBAN & CO	GUDIYATTAM
MEF45360	SHRI KUMAR & ASSOCIATES	BAREILLY
MEF45364	MRAGENDRA PANDEY & ASSOCIATES	BARABANKI
MEF45377	ANIL SANKLECHA & CO	MUMBAI
MEF45385	SUBRAMONIAN & CO	KALPETTA
MEF45398	GUGLANI ASHOK & ASSOCIATES	PANCHKULA
MEF45448	S PURWAR & ASSOCIATES	SAHIBABAD
MEF45472	P L GUPTA & CO	KANPUR
MEF45534	DILIP PRALHADRAO HITTINHALLI	BANGALORE
MEF45536	VERMA TUSHAR & CO	BULANDSHAHR
MEF45545	RAJEEV G MODI & CO	JAIPUR
MEF45550	M VEERABHADRA RAO & CO	HYDERABAD
MEF45592	SANJAY KUMAR AGARWAL	SAMBALPUR
MEF45603	SONTHALIA & COMPANY	KOLKATA
MEF45651	SHISHIR GOEL & ASSOCIATES	NEW DELHI
MEF45673	A G ADKAR & CO	THANE
MEF45697	V S SURVE & CO	NAVI MUMBAI
MEF45698	A K PANDEY & ASSOCIATES	RANCHI
MEF45703	GADHIA SAHU LANJEWAR & CO	GONDIA
MEF45704	ASHOK THAKKAR & CO	AHMEDABAD
MEF45731	KRISHNA M	SHIMOGA
MEF45769	K MURALIDHARA & ASSOCIATES	CHITTOOR
MEF45793	MANISH SHIV GUPTA & ASSOCIATES	DELHI
MEF45796	VINAY BANSAL & ASSOCIATES	AGRA
MEF45816	ANIL K SHAH & CO	MUMBAI
MEF45829	H K G & ASSOCIATES	NEW DELHI
MEF45837	PAWAR & ASSOCIATES	PUNE
MEF45896	LOPES & ASSOCIATES	CHICALIM GOA
MEF45928	K N SHAH & ASSOCIATES	MUMBAI
MEF45976	D B BHANUSHALI & CO	MUMBAI
MEF46015	NATARAJA & CO	BANGALORE
MEF46030	PRASHANT HIRAWDEKAR & ASSOCIATES	KOLHAPUR
MEF46090	JAYARAMAN N	CHENNAI
MEF46098	THULASI AND CO	HASSAN
MEF46125	JOGARAO J V A N	NARSIPATNAM
MEF46134	SREENIVASULU REDDY CH	NELLORE
MEF46168	VILAS B PARAD & ASSOCIATES	PUNE
MEF46210	D K KHANDELWAL & ASSOCIATES	SURAT
MEF46235	VINAY MEHTA & CO	JODHPUR
MEF46264	K B DALIYA & ASSOCIATES	SURAT
MEF46274	BHANDARI JAITHLYA & CO	BUNDI
MEF46289	SHWETA AJMERA & COMPANY	INDORE
MEF46336	C V KALE & CO	SATARA
MEF46337	ARUN SHEDHANI & COMPANY	RAJGARH
MEF46409	SHEETAL AND ASSOCIATES	CHENNAI
MEF46453	P K JAJODIA & ASSOCIATES	BILASPUR (CH)
MEF46525	VIVEK AARUSHI & ASSOCIATES	NEW DELHI
MEF46582	SATISH N K	BANGALORE
MEF46586	AGARWAL AKSHAY & ASSOCIATES	SUMERPUR
MEF46626	PASUMARTHY & CO	CHENNAI
MEF46655	A DIXIT & CO	SIKAR
MEF46727	AMIN ASHWIN SURENDRA	AHMEDABAD
MEF46772	VELAYUDHAM S	TIRUNELVELI
MEF46807	MANJUNATHA S	BANGALORE
MEF46848	BHUPESH DODEJA & CO	SITAPUR
MEF46954	AVANTI PATIL & ASSOCIATES	GULBARGA
MEF46973	VISHAL PURUSHOTTAM SHARMA	DHULE
MEF47040	SUNIL KALRA & CO	NEW DELHI
MEF47067	MOHAN S AGRAWAL & CO	NAGPUR
MEF47165	AGRAWAL SUSHIL SHRIKISHAN	GONDIA
MEF47205	NAVNIT & CO	MUMBAI
MEF47213	MUKESH P SHAH & CO	MUMBAI
MEF47229	SAROJ KUMAR	MUZAFFARPUR
MEF47236	ROHAN ACHALIA AND ASSOCIATES	AURANGABAD (MH)
MEF47265	DAVID & ASSOCIATES	ERNAKULAM
MEF47296	SHANTILAL R GONDALIA & CO	AHMEDABAD
MEF47321	VINOD M GUPTA & CO	DELHI
MEF47346	N B VAYEDA & CO	MUMBAI
MEF47357	MAHEEPATHI RAJA RAM VASA	VISAKHAPATNAM
MEF47372	VIJAY CHAPLOT & ASSOCIATES	BHILWARA
MEF47373	SHIKHA GUPTA	THANE
MEF47410	ANKIT TANTIA AND CO	DIBRUGARH
MEF47429	ANOOP R CHANDRA & CO	DELHI
MEF47435	PANKAJ TANDON & ASSOCIATES	MOHALI
MEF47464	SANGAL & ASSOCIATES	SHAMLI
MEF47518	ANITHA PONUGOTI	HYDERABAD
MEF47528	AJAY SHAW & COMPANY	KANKINARA
MEF47543	SIDDHARTH KOTHARI & CO	AHMEDABAD
MEF47575	HARDIK P SHAH & ASSOCIATES	AHMEDABAD
MEF47583	ANAND SHAH & ASSOCIATES	AHMEDABAD
MEF47613	B R RAJU AND CO	HYDERABAD
MEF47636	VANGALA & ASSOCIATES	GUNTUR
MEF47641	OM HARENDRA & COMPANY	NEW DELHI
MEF47658	AJAY RAI & CO	NEW DELHI
MEF47695	S O SHARMA & CO	PUNE
MEF47755	GURJINDER SINGH & CO	SRIGANGANAGAR
MEF47760	M S P P & ASSOCIATES	HASSAN
MEF47793	BIJU P NAIR & ASSOCIATES	THIRUVANANTHAPURAM
MEF47853	K D PAREKH & CO	AHMEDABAD
MEF47861	ASHWIN KUMAR H V	BANGALORE
MEF47880	A A MANSURI & CO	IDAR
MEF47903	HRISHIKESH BADVE & CO	PUNE
MEF47912	N R KABRA & ASSOCIATES	JAIPUR
MEF47930	SAURAV TOSHNIWAL & ASSOCIATES	JORHAT
MEF48013	NESUR & CO	BANGALORE
MEF48034	GARLAPADU RAJANI & CO	HYDERABAD
MEF48077	NITIN PANCHAL & COMPANY	DEWAS
MEF48101	VIDISHA SHAH & COMPANY	VADODARA
MEF48135	RAVI SAURABH & COMPANY	KOLKATA
MEF48157	B K B & CO	BANGALORE
MEF48165	PARDESHI & ASSOCIATES	AHMEDNAGAR
MEF48205	PRATIK RAJDEV & ASSOCIATES	MORBI
MEF48218	RAJESH KATARIYA & CO	BANGALORE
MEF48258	PANKAJ CHAUHAN & CO	ANAND
MEF48284	S D KANABAR & ASSOCIATES	RAJKOT
MEF48296	T SRIDHAR & CO	HYDERABAD
MEF48307	ASISH MITTAL & ASSOCIATES	RAJGANGPUR
MEF48315	KUSHAL S MISHRA & ASSOCIATES	PUNE
MEF48317	AGARWAL ANSHU & CO	AGRA
MEF48342	DEVI & CO	KOYYALAGUDEM
MEF48358	S RAJKUMAR & CO	SALEM
MEF48390	AKBER RIFA & CO	CHENNAI
MEF48451	JAYESH M MEHTA & CO	MUMBAI
MEF48522	VIVEK N TOTLOORKAR & CO	BANGALORE
MEF48597	RAGU PRASHANTH & ASSOCIATES	COIMBATORE
MEF48607	BAMBORI & ASSOCIATES	MUMBAI
MEF48618	P DEB & CO	KOLKATA
MEF48621	POTNURU AND ASSOCIATES	HYDERABAD
MEF48639	RAMAKRISHNA KUMAR V C	TIRUPATI
MEF48647	H R ARSIDDHA & ASSOCIATES	PUNE
MEF48664	SEEMA JOSHI & ASSOCIATES	MYSORE
MEF48671	SETHIA PRABHAD HEGDE & CO	BANGALORE
MEF48686	B P K & ASSOCIATES	KOZHIKODE
MEF48701	MALAYAPPAN V	RAMANATHAPURAM
MEF48718	RAGHAVAN G AND ASSOCIATES	CHENNAI
MEF48721	KUMARASWAMY P S	CHENNAI
MEF48747	ARUN RATHI AND ASSOCIATES	GUWAHATI
MEF48756	ADITYA S JAIN AND COMPANY	DELHI
MEF48843	MURALI KRISHNA & ASSOCIATES	BANGALORE
MEF48866	BHAVANA GOEL	LUCKNOW
MEF48886	DEEPA ANKIT JAIN & ASSOCIATES	DELHI
MEF48933	MANISH PAL & COMPANY	INDORE
MEF48940	SUDHIR & CO	JAJPUR
MEF48968	ANKUSH S KESHARWANI & CO	NAGPUR
MEF48970	KIRAN K JAIN & CO	BELLARY
MEF48989	P P SARKAR & ASSOCIATES	HOWRAH
MEF49017	AGRAHARI & CO	KOLKATA
MEF49028	A S M & COMPANY	VADODARA
MEF49060	DEEPIKA SINGLA & COMPANY	BHATINDA
MEF49088	P B VANKAWALA & CO	SURAT
MEF49118	P L & CO	BANGALORE
MEF49177	N ARAVINDA BABU & ASSOCIATES	HYDERABAD
MEF49189	P BHUJANGA RAO & CO	HYDERABAD
MEF49190	TOSNIWAL AND ASSOCIATES	KOLKATA
MEF49222	ANNU PODDAR & CO	HOWRAH
MEF49260	D S C & CO	BANGALORE
MEF49289	BAJI & ASSOCIATES	GUNTUR
MEF49299	DEVESH MISHRA & CO	MUMBAI
MEF49324	SRINIVASULU B	NELLORE
MEF49390	PRANJAL JOSHI & CO	PUNE
MEF49394	JANA & ASSOCIATES	KOLKATA
MEF49491	ARAVAMUDHAN V	CHENNAI
MEF49559	G RAMASWAMY & CO	COIMBATORE
MEF49590	AAYUSH SARAWGI AND ASSOCIATES	GUWAHATI
MEF49650	AKSHAY B PURANDARE & ASSOCIATES	PUNE
MEF49688	ARAVIND & ASSOCIATES	CHENNAI
MEF49701	SREEDHAR KASTURIRENGAN GANAPATHY	MUMBAI
MEF49715	V V G & ASSOCIATES	BANGALORE
MEF49732	HARISH KUMAR H S AND CO	BANGALORE
MEF49774	JAGJIT & ASSOCIATES	LUDHIANA
MEF49776	AMANPREET KAUR AND CO	CHANDIGARH
MEF49797	DEEPAK BHARADIA & ASSOCIATES	ICHALKARANJI
MEF49810	JYOTI JAIN & ASSOCIATES	KOLKATA
MEF49821	TINA GEORGE & CO	ERNAKULAM
MEF49826	SAGAR K MEHTA & CO	MUNDRA KUTCH
MEF49854	C I AGRAWAL & ASSOCIATES	VADODARA
MEF49864	SHRISHAILAMALLIKARJUN & CO	BANGALORE
MEF49871	MORE RAWAL & ASSOCIATES	SURAT
MEF49888	ARORA & JOSHI	AHMEDABAD
MEF49891	AGARWAL MITESH & CO	KHARAGPUR
MEF49902	M V M AND CO	NAVI MUMBAI
MEF49936	A V KANKALIYA AND CO	PUNE
MEF49955	B S VENKATACHALAPATHY & CO	BANGALORE
MEF49988	GOTHAMACHAND & ASSOCIATES	MYSORE
MEF50015	NAYAK & CO	BANGALORE
MEF50030	BHANSALI V & CO	HOWRAH
MEF50035	V R S A A R P & CO	KOLKATA
MEF50036	SANTOSH K YADAV & CO	MADHEPURA
MEF50048	N K SHAH & ASSOCIATES	RAJKOT
MEF50054	C V PATURKAR & CO	NAGPUR
MEF50070	LELE MAHESH VISHNU	PUNE
MEF50094	T SINGH & CO	MOHALI
MEF50149	KAUSHIK M SHAH & ASSOCIATES	MUMBAI
MEF50165	J DIVAKER & CO	DELHI
MEF50173	KAPIL SINGLA & ASSOCIATES	FARIDABAD
MEF50241	SRIVALSAN & CO	TIRUCHIRAPALLI
MEF50265	SATHEESH & SRINIVASU	HYDERABAD
MEF50304	BASAVARAJA P K	BELLARY
MEF50315	SOMISETTY PRASAD RAO	NELLORE
MEF50323	S R K A & COMPANY	DELHI
MEF50332	P S KULKARNI & ASSOCIATES	PUNE
MEF50362	G K AGRAWAL & CO	NAGPUR
MEF50382	P K JAGETIYA & ASSOCIATES	VADODARA
MEF50397	RUSHIRAJ VINODKUMAR DESAI	GODHRA
MEF50398	MRUDULA KAILASH KEJDIWAL	KHAMGAON
MEF50478	GURBANI RAJPOOT & CO	BHOPAL
MEF50512	PRAVEEN GOYAL & CO	CHURU
MEF50540	H S NANDINI MANJUNATH & CO	HASSAN
MEF50564	NIRMAL A SHAH & CO	MUMBAI
MEF50569	RAGHAVENDRA R KABRA & ASSOCIATES	SATARA
MEF50570	R A CHARKHA & CO	PUNE
MEF50572	CHANDRA SEKHAR & CO	HYDERABAD
MEF50577	N NAVEENN & ASSOCIATES	BANGALORE
MEF50612	SATISH DHUME & CO	PANAJI GOA
MEF50615	RAJ M S GUPTA & CO	NEW DELHI
MEF50630	J G A & COMPANY	NEW DELHI
MEF50696	R TEMANI & ASSOCIATES	SILIGURI
MEF50697	AJAY SONI & CO	VARANASI
MEF50715	MANDHIR SINGH & ASSOCIATES	DAMAN
MEF50720	N P V & ASSOCIATES	MUMBAI
MEF50722	HADIMANI & ASSOCIATES	BAGALKOT
MEF50800	J N KHANDELWAL & CO	KOTA
MEF50847	ROHIT RAMNARESHJI MANTRI	PARBHANI
MEF50886	SANTOSH KUMAR SINGH & ASSOCIATES	HOWRAH
MEF50892	K B CHATURVEDI & ASSOCIATES	MATHURA
MEF50924	GUPTA SANJAY PRANAV & CO	PATIALA
MEF51001	A A R V & CO	DELHI
MEF51024	S B D & CO	NEW DELHI
MEF51043	BAKLIWAL & CO	MUMBAI
MEF51051	FIROZ AHMAD & ASSOCIATES	RANCHI
MEF51111	PURANIK & HEBBAR	BANGALORE
MEF51125	RUCHI JAIN	KOTA
MEF51126	ASHUMA GARG	BHATINDA
MEF51140	JAIN VINAY & ASSOCIATES	BHAYANDAR
MEF51150	ROZI GUPTA & COMPANY	PILANI
MEF51171	VINOD N	KOZHIKODE
MEF51182	SREEDHARAN & CO	MADURAI
MEF51195	MOHIT R SARAOGI & CO	GANDHIDHAM
MEF51200	A Y G & ASSOCIATES	NASHIK
MEF51210	DEEPAK PAHUJA & COMPANY	HISAR
MEF51230	MOHAN MAHENDER & ASSOCIATES	NEW DELHI
MEF51239	SONALEE SHAH & ASSOCIATES	AHMEDABAD
MEF51242	VIDHI VIVEK RAITHATHA	MUMBAI
MEF51243	ABHISHEK MISHRA & CO	BHUBANESWAR
MEF51262	PARASHAR & ASSOCIATES	DELHI
MEF51340	V RAGHAVAN AND CO	BANGALORE
MEF51354	DHRUNAL MEHTA & ASSOCIATES	VADODARA
MEF51361	RAMADEVI NAKARIKANTI	HYDERABAD
MEF51385	A P N & CO	BANGALORE
MEF51395	MAYUR AGARWAL	TINSUKIA
MEF51396	A A A S & CO	SURAT
MEF51451	R K ARORA & ASSOCIATES	SONEPAT
MEF51477	ASHUTOSH KALSOTRA & CO	PATHANKOT
MEF51490	NIKHIL BHOOT & CO	MUMBAI
MEF51493	U R B & ASSOCIATES	KOLKATA
MEF51496	G D PISE AND COMPANY	PUNE
MEF51600	PRAVIN KUMAR & CO	COIMBATORE
MEF51624	P HAREESH KUMAR & CO	ALAPPUZHA
MEF51626	KANNAN N	COIMBATORE
MEF51653	PRIYANK SANGHAVI & CO	SURAT
MEF51707	JAYEN SHAH & ASSOCIATES	MUMBAI
MEF51721	RANI CHANDULAL MUTHA	SATARA
MEF51731	KATHIRVELU G	TIRUPUR
MEF51775	RANAWAT & CO	MUMBAI
MEF52034	RITESH SHAILENDRA & CO	FARIDABAD
MEF52094	SARANYA R	SALEM
MEF52133	MADHUPURWALA & CO	AHMEDABAD
MEF52155	GANESH M	MANGALORE
MEF52172	KAVITA SHRIDHAR BHAT	BANGALORE
MEF52301	SWAPNA VINAY RAO	NAVI MUMBAI
MEF52350	JAKHODIA AGARWAL & ASSOCIATES	PILIBHIT
MEF52388	CHHAYANK SHYAMSUNDER MEHTA	AHMEDABAD
MEF52398	HITESH JAIN & ASSOCIATES	MUMBAI
MEF52441	P K DROLIA & CO	KOLKATA
MEF52453	H PATEL & CO	VADODARA
MEF52469	PARUL AGARWAL & CO	FAIZABAD
MEF52492	PRIYANKA RITESH & ASSOCIATES	BHOPAL
MEF52555	BEHEDE JOSHI & ASSOCIATES	PUNE
MEF52567	ATUL CHAUHAN AND COMPANY	UJJAIN
MEF52603	VIKRAM KAPOOR & CO	NEW DELHI
MEF52610	GAURAV R LAVATE & CO	THANE
MEF52683	ANKIT R AGARWAL & ASSOCIATES	BHIWANDI
MEF52684	A N S J & CO	DELHI
MEF52721	PRINCY & ASSOCIATES	VADODARA
MEF52778	AGARWAL KUSHWAHA & ASSOCIATES	GURGAON
MEF52780	MALVIYA NARULA & CO	BHOPAL
MEF52815	M T C AND ASSOCIATES	MUMBAI
MEF52819	H K SAHOO & ASSOCIATES	BHUBANESWAR
MEF52827	ASHOK & SAURABH	KOLKATA
MEF52909	M M & ASSOCIATES	NEW DELHI
MEF52928	DIVYANK KHULLAR & ASSOCIATES	NEW DELHI
MEF52978	JAIN SIDDIQUI & ASSOCIATES	MUMBAI
MEF52982	N R GUGALE & CO	AHMEDNAGAR
MEF52999	M K GANDHI & ASSOCIATES	AHMEDNAGAR
MEF53015	SANDEEP CHAUDHARY & ASSOCIATES	DELHI
MEF53044	JIGNESH PATEL & CO	AHMEDABAD
MEF53048	CHOPDA & KATARIA	BANGALORE
MEF53053	R K SINHA & CO	KOLKATA
MEF53058	PARUCHURI & ASSOCIATES	GUNTUR
MEF53068	SHASHANK DHINGRA	NEW DELHI
MEF53079	SARAVANAN D	VELLAKOIL
MEF53091	UMESH KABRA & CO	MORBI
MEF53103	M C & ASSOCIATES	CHENNAI
MEF53133	P N & COMPANY	RANCHI
MEF53145	VISHAL CHORARIA AND CO	VISAKHAPATNAM
MEF53174	MODI MEHTA & ASSOCIATES	MUMBAI
MEF53193	NARANG BATHLA & ASSOCIATES	KICHHA
MEF53279	GAURAV BUDHIRAJA & ASSOCIATES	MEERUT
MEF53286	AEHSHANUL HAQUE & COMPANY	DELHI
MEF53294	VAIDHEI & ASSOCIATES	NAVI MUMBAI
MEF53303	N Y AJAY KUMAR & ASSOCIATES	VISAKHAPATNAM
MEF53333	GAURAV SINGHAL & CO	MEERUT
MEF53337	HARISH R	KURNOOL
MEF53356	SUBHADRA KUMARI & ASSOCIATES	RANCHI
MEF53392	GAUTAM RAJKUMAR AGRAWAL	MUMBAI
MEF53404	DEBJYOTI CHOWDHURY	KOLKATA
MEF53433	T R DANGI & ASSOCIATES	UDAIPUR
MEF53451	AGARWAL KAMLESH	RANCHI
MEF53457	PIYUSH P JAIN & ASSOCIATES	BHILAI
MEF53478	GARG PRIYANK & COMPANY	SITTARGANJ
MEF53505	PRAKHAR GUPTA & CO	RISHIKESH
MEF53522	K S N & CO	BANGALORE
MEF53535	NAVIN SHAH & ASSOCIATES	AHMEDABAD
MEF53565	AGARWAL & TULSYAN	LUCKNOW
MEF53583	RANGAMANI & CO	ALAPPUZHA
MEF53627	VIPIN GUPTA & CO	HAPUR
MEF53632	VAIBHAV PARASMAL JAIN & CO	RATNAGIRI
MEF53715	ARUN KUMAR SHARMA & CO	KANPUR
MEF53716	RUCHIRA & ASSOCIATES	KOLKATA
MEF53728	RAVIKANTH ARIHANTH & ASSOCIATES	CHENNAI
MEF53762	R R PUJARA & ASSOCIATES	GANDHINAGAR
MEF53793	ASHISH GOYAL & COMPANY	NEW DELHI
MEF53794	RAVIKUMAR K	BANGALORE
MEF53809	PRAKASH RAVATALE & ASSOCIATES	NAVI MUMBAI
MEF53816	B KHANNA & ASSOCIATES	KOLKATA
MEF53820	RAJESH KUMAR GOYAL & CO	SIKAR
MEF53836	VINIT J SHAH & ASSOCIATES	AHMEDABAD
MEF53851	ASHFAQ & ASSOCIATES	CHENNAI
MEF53896	HETANSHI SHAH & ASSOCIATES	VADODARA
MEF53920	RATHNA KUMAR R	SALEM
MEF53938	ABBADI & COMPANY	KARIMNAGAR
MEF53942	AKASH H AGRAWAL & ASSOCIATES	VADODARA
MEF53950	ARUN RITESH & CO	SURAT
MEF53952	SRINIVASARAO YALAMANCALI	VIJAYAWADA
MEF54047	NIRUPAM ROY & CO	SILIGURI
MEF54097	A N M G & CO	PATNA
MEF54098	RAHUL N JAIN & CO	MEHSANA
MEF54157	AJITHKUMAR AND COMPANY	ERNAKULAM
MEF54158	CHANDAK AGARWAL & CO	MUMBAI
MEF54183	R P M & CO	GORAKHPUR
MEF54196	GAUTAM MANNA & ASSOCIATES	KOLKATA
MEF54214	MEHTA RUSHIT K & CO	HIMATNAGAR
MEF54242	SUNIL MAHESHWAR & CO	NEW DELHI
MEF54313	AAKASH KEDIA AND CO	NEW DELHI
MEF54318	P PATEL & CO	VADODARA
MEF54333	ROSHAN THOMAS & CO	KOCHI
MEF54339	GIRISHA GADIYAR H	BRAHMAVAR
MEF54344	ASHISH P JAIN & CO	TITLAGARH
MEF54353	NITESH K SHAH & ASSOCIATES	INDORE
MEF54366	RAJESH NARAYANAN NAIR	AHMEDABAD
MEF54409	AMIT K DIXIT & ASSOCIATES	HOSHANGABAD
MEF54425	JOSHI MANOJ & CO	PANCHKULA
MEF54437	TEJAS K SONI & COMPANY	VADODARA
MEF54440	BHAT PRABHU & CO	KOCHI
MEF54444	M K SHELAR & CO	VASAI
MEF54454	NIKHIL N LOYA & CO	AURANGABAD (MH)
MEF54483	SEEMA RAVIKUMAR AND CO	CHENNAI
MEF54498	BANSAL JAIN & ASSOCIATES	BARMER
MEF54503	G K ROHRA & CO	DELHI
MEF54586	NILESH NAKRANI & CO	SURAT
MEF54599	NIKHIL & ASSOCIATES	BOKAKHAT
MEF54672	PAREKH SHAH & ASSOCIATES	MUMBAI
MEF54688	HEMAL A DOSHI & ASSOCIATES	JUNAGADH
MEF54715	ASHUTOSH AGARWAL & ASSOCIATES	NOIDA
MEF54772	GAURAV AGARWAL	DHANBAD
MEF54774	P V R & ASSOCIATES	NEW DELHI
MEF54800	MOHAMMED QUSROO & CO	HYDERABAD
MEF54841	LAKSHMANAN M	ERODE
MEF54870	S V RAGHUNATH & CO	SHAMSHABAD
MEF54890	VIKASH PATANGI & CO	KOLKATA
MEF54891	VISHAL KAPOOR & CO	AMRITSAR
MEF54901	PRADEEP NAHATA & CO	KOLKATA
MEF54922	K K S & ASSOCIATES	AMBARNATH
MEF54927	NARWANI VIJAY & ASSOCIATES	THANE
MEF54966	ARUN PRASAATH R	NEYVELI
MEF54983	GANDHI KISHORLAL TARACHAND	PUNE
MEF54984	ANJNABEN GIRADHRBHAI KHANT	RAJKOT
MEF55079	VISHNU B AGRAWAL & CO	DHULE
MEF55105	JITEN A SHAH & ASSOCIATES	BOTAD
MEF55146	SAMIR KUMAR SHRESTHA	NEW DELHI
MEF55152	R AVINASH & ASSOCIATES	BANGALORE
MEF55192	RICHA SARAF & ASSOCIATES	RAIGANJ
MEF55241	TEJASVE JAIN & CO	NEW DELHI
MEF55255	SAIRAL AGRAWAL & ASSOCIATES	MALDA
MEF55259	SUNIL CHAWLA & ASSOCIATES	GONDIA
MEF55277	MANGARAJU & SATYANARAYANA	HYDERABAD
MEF55336	SHANKAR M & ASSOCIATES	BANGALORE
MEF55352	A K Y AND ASSOCIATES	LUCKNOW
MEF55375	GIRIRAJ BHUTRA	SURAT
MEF55406	NIRAV A PATEL & ASSOCIATES	AHMEDABAD
MEF55409	PANDEY GUPTA & ASSOCIATES	GHAZIABAD
MEF55414	MEGHA JAIN	DEWAS
MEF55418	RAMBABU MUNDHRA & CO	HYDERABAD
MEF55445	KUMAR RAWAT & ASSOCIATES	SOLAN
MEF55466	ANKUR K GUPTA & CO	GURGAON
MEF55476	K K CHAMARIA & ASSOCIATES	KOLKATA
MEF55479	H N K & ASSOCIATES	BANGALORE
MEF55512	KHUSHBOO KHETAWAT & ASSOCIATES	GUWAHATI
MEF55529	GAURAV JAIN	ALWAR
MEF55573	KAUSTAV RATHI & ASSOCIATES	KOLKATA
MEF55582	PRAVEEN REDDY & CO	BANGALORE
MEF55590	KUMAR VISHNU & CO	VAISHALI (UP)
MEF55597	D P SANGOI & ASSOCIATES	MUMBAI
MEF55600	SHASHI KANT & ASSOCIATES	DELHI
MEF55604	SANDEEP CHARKHA & ASSOCIATES	SECUNDERABAD
MEF55678	AMIT DHADIWAL & ASSOCIATES	PUNE
MEF55709	K C AGRAWAL & CO	AHMEDABAD
MEF55717	SAHIL KAPOOR & CO	MUMBAI
MEF55720	SOMSUNDAR SARKAR	KOLKATA
MEF55740	SANJAY VED GARG & ASSOCIATES	SIRSA
MEF55754	BIRKODIKAR & ASSOCIATES	KARWAR
MEF55832	MANISHA DALMIA & CO	KOLKATA
MEF55863	SAILENDRA SHARMA & ASSOCIATES	DIBRUGARH
MEF55896	C M A G & ASSOCIATES	JAIPUR
MEF55899	JAIN AGARWAL & COMPANY	DELHI
MEF55900	NIRMAL KAUR & CO	DELHI
MEF55901	ASHA & ASSOCIATES	NEW DELHI
MEF55914	R N M & ASSOCIATES	LUCKNOW
MEF55938	PRINCE MITTAL & ASSOCIATES	SONEPAT
MEF56020	AMARPAL & ASSOCIATES	NEW DELHI
MEF56021	RUCHI AGARWAL & ASSOCIATES	BIKANER
MEF56032	VISHAL PATEL & ASSOCIATES	MANMAD
MEF56071	SANJEEV BIJLAN & CO	YAMUNANAGAR
MEF56119	SANTHOSH KUMAR R	SHIMOGA
MEF56132	K D S & ASSOCIATES	KOLKATA
MEF56142	RAHUL GROVER & CO	DELHI
MEF56152	AKBARI & ASSOCIATES	SURAT
MEF56154	V MITTAL & ASSOCIATES	NEW DELHI
MEF56161	N R D N & ASSOCIATES	TARN TARAN
MEF56177	SAHIL JAIN & ASSOCIATES	PANIPAT
MEF56185	RUDRAJIT & ASSOCIATES	KOLKATA
MEF56201	S R GANDHI &CO	SURAT
MEF56221	NITESH PORWAL & ASSOCIATES	UDAIPUR
MEF56237	VENKATA RAO PUNNAVALLI	GUNTUR
MEF56246	MOHAN KUMAR M & ASSOCIATES	BANGALORE
MEF56248	ARORA VIKAS & ASSOCIATES	MUZAFFARNAGAR
MEF56267	A D S M & CO	SURAT
MEF56275	V NAYYAR & CO	LUDHIANA
MEF56308	MITTAL AGARWAL & ASSOCIATES	DHANBAD
MEF56311	V K BOHRA & CO	CHENNAI
MEF56319	MUKUNDAN U	VELLORE
MEF56331	SONAL A PATIL & CO	SANGLI
MEF56352	T K M & COMPANY	KOLKATA
MEF56353	VASUDEVAMURTY GRANDHI & CO	VISAKHAPATNAM
MEF56364	ASHOK MARHETTA AND COMPANY	CHARKHI DADRI
MEF56372	SATISHKUMAR & COMPANY	KOLHAPUR
MEF56413	MAHESH MUNGAD	INDORE
MEF56430	J C H & ASSOCIATES	VADODARA
MEF56447	S BHALLA & CO	LUDHIANA
MEF56469	MUNSHI & COMPANY	BELGAUM
MEF56476	MALLIKARJUN C	MAHABUBNAGAR
MEF56477	VIJAYARAGHAVAN S	COIMBATORE
MEF56478	KARTHIKEYAN S	ERODE
MEF56482	E VARALAKSHMI & ASSOCIATES	CHENNAI
MEF56506	HARSHA & RAJASHEKAR	BANGALORE
MEF56507	TAMILSELVI & ASSOCIATES	NAGAPATTINAM
MEF56508	A J H & CO	DELHI
MEF56545	PREETI KUMAR MIRPURI	PUNE
MEF56553	S R PRADHAN & CO	BHUBANESWAR
MEF56555	MANIKLAL CHOUDHURY & CO	KOLKATA
MEF56561	LAKSHMI DEVANANDA	BANGALORE
MEF56562	ANGAPPAN MP	CHENNAI
MEF56565	AGARWAL PANSARI & CO	GUWAHATI
MEF56596	K P R S N & CO	ERNAKULAM
MEF56606	RAKESH KARTIKEY GUPTA & CO	BADDI
MEF56608	NIKHIL MEHTA & ASSOCIATES	NEW DELHI
MEF56653	AMIT SATVIK & ASSOCIATES	VADODARA
MEF56683	DAUDI & CO	RAIPUR
MEF56688	GAURAV SHASHIKANT JARIWALA	SURAT
MEF56693	SIVAKUMAR S	TIRUPUR
MEF56743	BHAGYA & ASSOCIATES	BANGALORE
MEF56833	ARUP MULLICK & ASSOCIATES	KOLKATA
MEF56838	AMIT VIJAY & COMPANY	JAMSHEDPUR
MEF56884	L S BALAJI & CO	BANGALORE
MEF56896	GULHANE & ASSOCIATES	NAGPUR
MEF56927	N JOSHI & ASSOCIATES	AMRITSAR
MEF56962	AMMU S V D VIJAY BHASKAR	VIJAYAWADA
MEF56991	N NATHANI & CO	KOLKATA
MEF56993	S KHAN & CO	KOLKATA
MEF57037	P C CHAKRA & CO	NEW DELHI
MEF57048	KHURANA & SINGHAL	GURGAON
MEF57069	MALLIKARJUNA AND SREENIVASULU	CHENNAI
MEF57119	C J PATEL AND CO	VADODARA
MEF57133	DINESH B BHANUSHALI & CO	MUMBAI
MEF57174	V N S & CO	CHANDIGARH
MEF57194	RUPARELIA & CO	GONDAL
MEF57198	LAV & CO	SILIGURI
MEF57200	BADARINADH & ASSOCIATES	HYDERABAD
MEF57201	J KHATTER & ASSOCIATES	GURGAON
MEF57223	AGRAHARI & ASSOCIATES	NEW DELHI
MEF57239	AKHIL R DARDA & CO	NAGPUR
MEF57241	HARIDAS AND ASSOCIATES	BANGALORE
MEF57261	EJAZ & ASSOCIATES	MALEGAON
MEF57271	MURALIDHARAN S	CHENNAI
MEF57279	CHOUDHARY SAH & CO	NEW DELHI
MEF57288	CHAITANYA MAHESHWARI	MHOW
MEF57311	RONAK JAIN & CO	AHMEDABAD
MEF57315	ASHISH GARG & CO	AMBIKAPUR
MEF57328	ANITA HEGDE & ASSOCIATES	BANGALORE
MEF57353	PINAL VIDHI & ASSOCIATES	AHMEDABAD
MEF57376	G S LOBO & ASSOCIATES	MANGALORE
MEF57386	NITHYANANDAN V K	KOCHI
MEF57425	KISHOR KARWA & CO	NANDED
MEF57449	ARINJAY JAIN & ASSOCIATES	INDORE
MEF57458	ANKIT KHEMKA & ASSOCIATES	NEW DELHI
MEF57460	HITESH JAIN AND CO	BANGALORE
MEF57481	ROHIT PODDAR & ASSOCIATES	KOLKATA
MEF57520	NEHA DAKALIA & CO	KOLKATA
MEF57542	SHIVA KUMAR & ASSOCIATES	BANGALORE
MEF57544	GARG PAWAN KUMAR	JAIPUR
MEF57545	RAJALAKSHMI S	ERODE
MEF57555	KARANIYA AND ASSOCIATES	THANE
MEF57578	SIDDHI & ASSOCIATES	RAJKOT
MEF57615	ADITHYA KIRAN A	HYDERABAD
MEF57697	SIMHACHALAM BHAIRI	BHIMAVARAM
MEF57700	RAMESH & PRADEEP	HYDERABAD
MEF57739	M ALOK & CO	DELHI
MEF57796	JATIN TAGRA & CO	NEW DELHI
MEF57813	S VORA & ASSOCIATES	BHAVNAGAR
MEF57820	S N APTE & CO	PUNE
MEF57821	SHIV LATH & ASSOCIATES	UNA
MEF57828	PRASHANT B & ASSOCIATES	NEW DELHI
MEF57836	PRANAV DARVEKAR & COMPANY	PUNE
MEF57881	ROHAN MITTAL & ASSOCIATES	UDAIPUR
MEF57882	SAI PRAKASH N	TENALI
MEF57907	KANNUSAMI D	CUDDALORE
MEF57928	GOSWAMI BISWAS & ASSOCIATES	KOLKATA
MEF57932	VIVEK KUMAR GUPTA AND ASSOCIATES	GUWAHATI
MEF57958	B S RAO & CO	HYDERABAD
MEF57966	AJAY THAKUR & ASSOCIATES	VAISHALI (UP)
MEF58130	R S JAIN & ASSOCIATES	NAGPUR
MEF58167	SONAM MUNDHRA	KARIMNAGAR
MEF58173	ASHISH BHARATKUMAR DEOLASI	AMRAVATI
MEF58209	J A V & ASSOCIATES	KOLKATA
MEF58210	KHANDELWAL AGRAWAL & COMPANY	JAIPUR
MEF58217	S P GAUTAM & ASSOCIATES	NOIDA
MEF58225	LOHIA SHAH & CO	JAIPUR
MEF58247	SACHIN JALAN & CO	SURAT
MEF58249	SHARMA ALOK M & ASSOCIATES	DELHI
MEF58303	DEEPAK PARKASH JAIN & CO	SONEPAT
MEF58319	SUNDRANI & ASSOCIATES	NAWAPARA
MEF58354	BURHANUDDIN ZOHEB VOHRA	NASHIK
MEF58356	U PATEL & ASSOCIATES	MUMBAI
MEF58367	SHASHI & BHASKARA	BANGALORE
MEF58390	TRIPTI AND CO	HISAR
MEF58423	SRIDHAR VUSHAKOLA	HYDERABAD
MEF58459	SATHIAVAGEESWARAN S & CO	THIRUVANANTHAPURAM
MEF58502	SRIDEVI SIVANI & ASSOCIATES	VISAKHAPATNAM
MEF58520	ANAND LALWANI & COMPANY	BEED
MEF58525	MANISH OM AGARWAL & CO	JAIPUR
MEF58528	H R V MARSHALL & ASSOCIATES	SURAT
MEF58536	M A R G & CO	SILIGURI
MEF58540	VIBHOR GUPTA & ASSOCIATES	DELHI
MEF58546	BOOKSELLER & ASSOCIATES	MUMBAI
MEF58549	DEEP KORADIA & ASSOCIATES	BHUJ
MEF58565	S BHAGAT & ASSOCIATES	HARIPAL
MEF58566	GARG SHEKHAR & COMPANY	DELHI
MEF58567	ABHAY SHARMA AND COMPANY	BIKANER
MEF58580	PRITHANI & ASSOCIATES	TINSUKIA
MEF58581	R MEENA & ASSOCIATES	THANE
MEF58587	AMIT MADHWAL & ASSOCIATES	DEHRADUN
MEF58595	ANKIT R SHAH & CO	SURAT
MEF58596	RITESH TALREJA & ASSOCIATES	DEWAS
MEF58597	AMIT DUBEY & CO	LUCKNOW
MEF58611	GANDHI GOWARDHANDAS VISHNUDAS	PUNE
MEF58627	NUPUR & CO	MATHURA
MEF58630	SAKARIYA & ASSOCIATES	RAJKOT
MEF58632	RAJIV B RANJAN & COMPANY	JAMSHEDPUR
MEF58637	N SARDA & CO	JAIPUR
MEF58638	SETHI VIVEK & COMPANY	LUDHIANA
MEF58643	MAHESH SARVAIYA & CO	SURAT
MEF58645	DESHPANDE & ASSOCIATES	SANGLI
MEF58652	VIKAS AGRAWAL & COMPANY	FORT SONGADH
MEF58670	AVEEN GUPTA & ASSOCIATES	KHANNA
MEF58671	VENKATESWARLU S	NELLORE
MEF58680	A P J & CO	GURGAON
MEF58699	T G SUNDARAM	CHICALIM GOA
MEF58701	GAURAV SHAH & CO	MYSORE
MEF58703	SHARMA JAIN AND COMPANY	GUWAHATI
MEF58723	JYOTI SHARMA & ASSOCIATES	YAMUNANAGAR
MEF58725	NIRMAL V JAIN & ASSOCIATES	MUMBAI
MEF58744	K S MEHTA & ASSOCIATES	HIMATNAGAR
MEF58774	NAVNEET AGARWAL & CO	DELHI
MEF58794	U A S & ASSOCIATES	SURAT
MEF58802	BANSAL R & ASSOCIATES	PANIPAT
MEF58808	U AGRAWAL & ASSOCIATES	RAIGARH
MEF58823	FAYAJ Y SHAIKH & ASSOCIATES	PUNE
MEF58829	CHAKRAWARTI KHANDELWAL & CO	NAGPUR
MEF58841	LAVANYA R	CHENNAI
MEF58852	ANJALI KHATRI & CO	PUNE
MEF58853	SAURAV JAIN & ASSOCIATES	LUDHIANA
MEF58856	A J M & ASSOCIATES	KOZHIKODE
MEF58864	R SOGANI & ASSOCIATES	JAIPUR
MEF58866	RAJAGOPAL A	BANGALORE
MEF58873	AMIT DARAK & CO	AURANGABAD (MH)
MEF58877	D K GUPTA & ASSOCIATES	DELHI
MEF58887	GAGAN BATRA & ASSOCIATES	CHHINDWARA
MEF58895	ARVIND MUNKA & ASSOCIATES	KOLKATA
MEF58898	VAIBHAV AGARWAL & CO	PILIBHIT
MEF58907	GOYAL NAGPAL & CO	SRIGANGANAGAR
MEF58923	A SHIVAKUMAR & ASSOCIATES	TIRUVANNAMALAI
MEF58926	RAJEEV CHANDRAN	PANDALAM
MEF58941	GAUTAM KRISHNA DATTA	KONNAGAR
MEF58946	A G SHINDE & ASSOCIATES	AHMEDABAD
MEF58947	R K MUNDRA & COMPANY	PALI MARWAR
MEF58951	AGGARWAL VIKAS AND ASSOCIATES	DELHI
MEF58952	N RAVI SANKAR & ASSOCIATES	CHENNAI
MEF58959	BHARTI & COMPANY	RANCHI
MEF59000	RASHEED AHMAD AND CO	SHAHJAHANPUR
MEF59007	RAGHUNATH & IYER	KOCHI
MEF59010	P M R N & ASSOCIATES	KOLHAPUR
MEF59016	NEEKET VILAS PATWARI	PUNE
MEF59024	V I V A & ASSOCIATES	NEW DELHI
MEF59026	LAKSHMAN M	COIMBATORE
MEF59032	RAKESH MADAN LAL AND ASSOCIATES	LUDHIANA
MEF59038	R K THAKUR & ASSOCIATES	UTTARPARA
MEF59045	SURESH KUMAR AGARWAL	BHILWARA
MEF59052	BUDDHADEV & SETHI	MUMBAI
MEF59053	K S S & ASSOCIATES	NAVSARI
MEF59071	KIRAN R BANKAR & ASSOCIATES	YEOLA
MEF59085	SATHE SATHE & ASSOCIATES	KALWA
MEF59088	PARVESH SHARMA	HOWRAH
MEF59089	GOBINDA AGARWALA & ASSOCIATES	BILASIPARA
MEF59200	H R SHINGALA & CO	RAJKOT
MEF59215	J A KAKKAD & CO	RAJKOT
MEF59235	S K KOTHARI & CO	KOLKATA
MEF59237	DEEPIKA A	THANJAVUR
MEF59240	KAVAR & FULTARIA	MORBI
MEF59241	VARUN AGARWAL & ASSOCIATES	CHENNAI
MEF59256	RAVINDRA MUDE & CO	NAGPUR
MEF59269	SAPNA MURARKA & CO	RANCHI
MEF59270	ALAY S THAKOR & CO	VADODARA
MEF59308	AGARWAL ASHISH AND CO	KOLKATA
MEF59313	M S SETH & CO	AMRITSAR
MEF59353	MITHILA KRISHNAN	BANGALORE
MEF59354	ARIF AMIRALI DADANI	RAJKOT
MEF59379	ANKUR SINGH & CO	GORAKHPUR
MEF59393	VIJAY CHAUHAN & ASSOCIATES	AHMEDABAD
MEF59404	ABHISHEK R KHANDELWAL & ASSOCIATES	NANDURBAR
MEF59406	YESHODA & CO	BANGALORE
MEF59426	VIKASH PUNEET & COMPANY	GWALIOR
MEF59440	K JINDAL & ASSOCIATES	NEW DELHI
MEF59448	V K GOYAL & CO	BHILAI
MEF59449	MAHESHKUMAR HARISHKUMAR DULWANI	AHMEDABAD
MEF59461	DEEPESH HASMUKHLAL JAIN	AHMEDABAD
MEF59464	P S CHHAJED & CO	WANI
MEF59481	PRACHEE SATISHLAL BORA	AHMEDNAGAR
MEF59491	AGGARWAL PARVEEN & ASSOCIATES	BHATINDA
MEF59506	M J RAIYANI & CO	RAJKOT
MEF59517	VENKATA SAI MOUNIKA K	NELLORE
MEF59537	ABHISHEK R AGRAWAL & ASSOCIATES	KOTMA
MEF59539	NINAD SHAH & CO	KARAD
MEF59543	D K AGRAWAL & ASSOCIATES	ROURKELA
MEF59554	INDER GUPTA & ASSOCIATES	INDORE
MEF59558	P VITTAL PAI & CO	MUMBAI
MEF59561	GULSHAN DHIRAJ & ASSOCIATES	PATNA
MEF59565	ANURAG NEMA AND COMPANY	JABALPUR
MEF59571	KARED & CO	RAJKOT
MEF59588	MAYUR RAMESH MITHE	SANGLI
MEF59600	AGARWAL S K & CO	KOLKATA
MEF59610	K DHIR & COMPANY	DELHI
MEF59625	JAY A MEHTA & CO	BHUJ
MEF59626	S R D G & ASSOCIATES	BHUBANESWAR
MEF59671	CHANDAN KUMAR CHOUDHARY	THANE
MEF59706	BABU JOSEPH & ASSOCIATES	KOTTAYAM
MEF59720	AKANKSHA GOURAV & CO	NEW DELHI
MEF59734	DATTANI & ASSOCIATES	JAMKHAMBHALIYA
MEF59746	NALLATHAMBI & CO	DINDIGUL
MEF59755	VIJAY SARATHY & CO	CHENNAI
MEF59758	NARASIMHAM VARANASI & CO	VISAKHAPATNAM
MEF59764	VARUN GUPTA	NEW DELHI
MEF59780	N L PRASAD & CO	PATNA
MEF59789	VANDANA R KINI	MOODBIDRI
MEF59805	BHAVIK SANGHAVI & CO	MUMBAI
MEF59807	S M V M & ASSOCIATES	VIZIANAGARAM
MEF59812	YOGESH R RELEKAR & COMPANY	KARAD
MEF59854	MOXAK B DOSHI & ASSOCIATES	TA: IDAR
MEF59859	JAYMALA & ASSOCIATES	PALI MARWAR
MEF59910	J K HANDA & CO	NEW DELHI
MEF59941	A GAYATRI & CO	HYDERABAD
MEF59945	SAURABH TIWARI & ASSOCIATES	BHOPAL
MEF59954	VINOTH KUMAR S S	CHENNAI
MEF59972	ANIL SETIA & ASSOCIATES	NEW DELHI
MEF59979	M H SINGHAL & CO	ALIGARH
MEF59990	MANAN MEHTA & CO	THANE
MEF60005	V S Y & CO	JAIPUR
MEF60017	MANGAPATHI SARMA CHEEMALAKONDA	RAJAMAHENDRAVARAM
MEF60028	VENKATAKRISHNAN S	KOCHI
MEF60029	P P K & ASSOCIATES	MANGALORE
MEF60030	SIDDHARTH GAWADE & CO	PUNE
MEF60039	R AGARWAL & ASSOCIATES	SILIGURI
MEF60052	THOMAS K ALEXANDER	CHANGANACHERRY
MEF60063	RAJA MOURDHAWAJ SHARMA	JAIPUR
MEF60089	J CHATTERJEE & ASSOCIATES	KOLKATA
MEF60099	AGRAWAL SHALINI & CO	BILASPUR (CH)
MEF60106	HIMANSHU PARASHAR	JAIPUR
MEF60123	A H TRIVEDI & ASSOCIATES	DT SABARKANTHA
MEF60128	S Y LODHA AND ASSOCIATES	MUMBAI
MEF60155	M R S K & ASSOCIATES	CHENNAI
MEF60173	ANKIT S K JAIN & ASSOCIATES	KAUSHAMBI
MEF60177	V DINESH ARAVINDH & CO	KRISHNAGIRI
MEF60195	GAURAV JALAN & CO	VARANASI
MEF60196	PRITESH K SHIRDHANKAR & CO	MUMBAI
MEF60206	B P RAKHOLIYA & CO	NAVI MUMBAI
MEF60243	JATIN RATHOR & ASSOCIATES	PUNE
MEF60260	SONU GUPTA & ASSOCIATES	NEW DELHI
MEF60262	T ARUNACHALAM & CO	CHENNAI
MEF60265	LALIT PATEL & ASSOCIATES	BELGAUM
MEF60281	S P GADADE & ASSOCIATES	PUNE
MEF60302	RENGASWAMY T	CHENNAI
MEF60305	SHILPA KAPIL	UDHAMPUR
MEF60307	NITISH GUPTA & CO	DEHRADUN
MEF60319	ANIL ARYAN & ASSOCIATES	THRISSUR
MEF60323	A K K & ASSOCIATES	BANGALORE
MEF60355	JATINKUMAR PRAVINCHANDRA PATEL	AHMEDABAD
MEF60360	SHEETAL JINDAL & ASSOCIATES	KOLKATA
MEF60413	A BALAJI & ASSOCIATES	HYDERABAD
MEF60432	SHANKY SOLANKI & CO	HYDERABAD
MEF60435	P C A & ASSOCIATES	MUMBAI
MEF60436	O BANERJEE & ASSOCIATES	SILIGURI
MEF60439	SHYAMA SAGAR & ASSOCIATES	BANGALORE
MEF60453	R THANGAMAHARAJA & CO	TUTICORIN
MEF60457	SHA RAJEN & CO	KUMBAKONAM
MEF60469	DHARMENDRA KUMAR JAIN	RAMGANJMANDI
MEF60479	AGGARWAL BANSAL & ASSOCIATES	NEW DELHI
MEF60490	NARESH K JAIN & ASSOCIATES	JAIPUR
MEF60503	D E BHANAGE & COMPANY	MUMBAI
MEF60507	VIJAY PARSHVA & CO	BHAVNAGAR
MEF60520	KUMAR PATNI & ASSOCIATES	NEW DELHI
MEF60525	AMIT KUMAR DUBEY	INDORE
MEF60528	SUSHIL UPADHYAY & ASSOCIATES	DELHI
MEF60535	PARVATHANENI & ASSOCIATES	HYDERABAD
MEF60543	KIRUTIKA B	PONDICHERRY
MEF60562	DADMI AND CO	HUBLI
MEF60580	JALAN DEEPAK & CO	RAXAUL
MEF60585	V VAIDYANATHAN & ASSOCIATES	BANGALORE
MEF60591	LALIT SUTHAR & ASSOCIATES	PUNE
MEF60594	B S GUPTA & CO	DAUSA
MEF60605	DHIRAJ SHAH & ASSOCIATES	GODHRA
MEF60610	ALOK VASANT & ASSOCIATES	NEW DELHI
MEF60619	A A V N MURALI KRISHNA & CO	HYDERABAD
MEF60630	SUNIL E	COIMBATORE
MEF60632	SHREYANSH DEWANI & ASSOCIATES	BHUJ
MEF60634	AMAR SINGH & CO	NEW DELHI
MEF60645	AMIT JAISWAL & ASSOCIATES	NEW DELHI
MEF60668	MADHUSUDHAN CHANDAK	HYDERABAD
MEF60673	MAHESH DHOOT & ASSOCIATES	JODHPUR
MEF60688	MOHANA RAAM P R	SALEM
MEF60730	NAVIN AGARWAL & ASSOCIATES	SILIGURI
MEF60733	K S B & ASSOCIATES	PUNE
MEF60739	ABBASVALI G & CO	BANGALORE
MEF60741	MITTAL TOMAR & CO	MEERUT
MEF60746	KHAN & ASSOCIATES	MUMBAI
MEF60747	ASHISH SONI & ASSOCIATES	ICHALKARANJI
MEF60756	KARTHIK SABARI N	COIMBATORE
MEF60790	AMIT KUMAR SULTANIA	DHANBAD
MEF60794	VIVEKANANDA S	MANGALORE
MEF60814	ANIMESH AGRAWAL & ASSOCIATES	RAIPUR
MEF60821	VINOD BHAKTA & ASSOCIATES	NAGPUR
MEF60838	RAJESH SHETTY & ASSOCIATES	KUNDAPURA
MEF60845	MANAN SHAH & ASSOCIATES	AHMEDABAD
MEF60849	ANURAG SHARMA & ASSOCIATES	BIKANER
MEF60860	S SINHA AND ASSOCIATES	DELHI
MEF60864	B MUNDRA & ASSOCIATES	MUMBAI
MEF60883	MAYANK TAYAL & CO	DEHRADUN
MEF60892	G SRINIVASULU & CO	RAJAMAHENDRAVARAM
MEF60895	NAGARJUNA REDDY M	HYDERABAD
MEF60909	KIRAN PATEL & ASSOCIATES	PUNE
MEF60919	M S SARANYA & ASSOCIATES	KOLLAM
MEF60922	TANMAY A THAKOOR & ASSOCIATES	MUMBAI
MEF60930	VAMSI & ASSOCIATES	HYDERABAD
MEF60953	LOVESH KALRA & CO	DEHRADUN
MEF60957	ONKAR KEDIA & ASSOCIATES	HISAR
MEF60961	ADITYA AGGARWAL & CO	BHILAI
MEF60976	S S KHARE & CO	MUMBAI
MEF60983	SACHIT SONI & ASSOCIATES	CHANDIGARH
MEF61041	A F M & ASSOCIATES	PUNE
MEF61043	P CHOUDHARY & CO	NEW DELHI
MEF61049	TUMMA & CO	HYDERABAD
MEF61057	JAIN NEHA & CO	KANTABANJI
MEF61087	J K S LALWANI & ASSOCIATES	BALLARPUR
MEF61093	SOURABH KABRA	BHILWARA
MEF61097	R SAMPATH & CO	LALGUDI
MEF61112	FALAK SHAH & ASSOCIATES	AHMEDABAD
MEF61124	KAILASH JAIN & ASSOCIATES	CHENNAI
MEF61134	M CHINNASWAMY JAI VINOTH AND ASSOCIATES	COIMBATORE
MEF61161	ROBIN JALAN	RANCHI
MEF61164	S RUMANI & CO	MUMBAI
MEF61169	H K PANDYA & ASSOCIATES	PANVEL
MEF61180	JAIN SHALINI & CO	GUWAHATI
MEF61186	PRADEEP K GARG & ASSOCIATES	NOIDA
MEF61204	A B R S & ASSOCIATES	KOLKATA
MEF61205	ARUN A KUMAR & ASSOCIATES	PANIPAT
MEF61209	HITESH THAWANI & ASSOCIATES	ULHASNAGAR
MEF61224	RAHUL SUKANRAJ VASANTI JAIN	MUMBAI
MEF61229	KHARBANDA & CO	DORAHA
MEF61233	PIYUSH OSTWAL & ASSOCIATES	CHENNAI
MEF61245	KATTAMURI MADHUSUDHANA RAO	VISAKHAPATNAM
MEF61278	JEBASINGH S	TUTICORIN
MEF61293	R R VITHALANI & ASSOCIATES	RAJKOT
MEF61299	VINOD RAMESH AGARWAL	NAVI MUMBAI
MEF61316	DIPAL DUTT & CO	AHMEDABAD
MEF61318	A A R A & ASSOCIATES	KOLKATA
MEF61334	DIVYA ANIL JAIN	THANE
MEF61340	P SUBRAMANIAM & ASSOCIATES	MUMBAI
MEF61351	VIKASH SHUKLA & ASSOCIATES	SINGRAULI
MEF61369	U V K & ASSOCIATES	PHALTAN
MEF61383	MEHULKUMAR SHANKARBHAI KANANI	SURAT
MEF61387	A M BANKA & CO	KOLKATA
MEF61390	R C DAS & ASSOCIATES	BHUBANESWAR
MEF61394	S K SIRCAR & CO	KOLKATA
MEF61405	ARVIND GYANPRAKASH DUBEY	SURAT
MEF61412	KAJALWALA & COMPANY	VADODARA
MEF61432	MURALI KRISHNA CHANNAMSETTY	ONGOLE
MEF61440	BIBANJOT SINGH & CO	HOSHIARPUR
MEF61461	BALASUBRAMANIAM C	PALAKKAD
MEF61462	RAMACHANDRAN N	SALEM
MEF61471	S SUDERSHAN BHATIA & CO	NEW DELHI
MEF61483	ASHWANI DHARMVEER & ASSOCIATES	NEW DELHI
MEF61511	KUMARA SWAMY & ASSOCIATES	BANGALORE
MEF61530	SHRADHA SARAF	RAIPUR
MEF61531	GIRISH KOHLI & ASSOCIATES	NEW DELHI
MEF61563	AJIT BANSAL & ASSOCIATES	GWALIOR
MEF61567	M KISHORE & ASSOCIATES	CHENNAI
MEF61582	SOHAIB AND ASSOCIATES	SRINAGAR
MEF61583	VANDANA AGARWAL & ASSOCIATES	JHUMRI TELAIYA
MEF61584	PRATIKSINGH PAWAR & CO	NAGPUR
MEF61626	N BANKA & ASSOCIATES	KOLKATA
MEF61632	KUSHAL RAJ N	PONDICHERRY
MEF61649	SUDHASHRI V S	CHENNAI
MEF61654	A I M V & ASSOCIATES	MUMBAI
MEF61696	D K K & ASSOCIATES	BANGALORE
MEF61700	K LAYEK & COMPANY	DHANBAD
MEF61724	S D AGRAWAL AND ASSOCIATES	AURANGABAD (MH)
MEF61727	D D AGRAWAL & CO	DELHI
MEF61731	BHARAT BHANDARI & ASSOCIATES	HUBLI
MEF61738	M CHANDRA SEKHAR & ASSOCIATES	HYDERABAD
MEF61741	O P KUMAWAT & ASSOCIATES	RAJSAMAND
MEF61750	RIDHIMA GARG & CO	BHATINDA
MEF61764	A N N & COMPANY	JAMMU TAWI
MEF61797	HARENDRA SINGH THAKUR	INDORE
MEF61806	SHAH PRATIK & CO	MUMBAI
MEF61817	RAGHURAMAN B	CHENNAI
MEF61827	VISHNU MOORTHY & CO	PALAKKAD
MEF61837	SHINTO AND COMPANY	KOCHI
MEF61856	R DIVYA & CO	CHENNAI
MEF61866	CHANDRA KALUVA & ASSOCIATES	RAJAMAHENDRAVARAM
MEF61908	PREETI S AGRAWAL & CO	BHARATPUR
MEF61917	GAURAV SABOO & CO	RANCHI
MEF61918	KHEMKA N & ASSOCIATES	KOLKATA
MEF61932	S ARUN RAJ & CO	CHENNAI
MEF61949	SHAMBULINGAPPA S V & CO	ARSIKERE
MEF61951	BHALCHANDRA DHAVALIKAR & ASSOCIATES	PONDA GOA
MEF61996	ATUL B GANDHI & CO	AHMEDABAD
MEF62003	NISHIT P TANNA & CO	MUMBAI
MEF62037	KEVIN & COMPANY	MUMBAI
MEF62038	S R G S & ASSOCIATES	MUMBAI
MEF62054	BHARAT SONI	KOLKATA
MEF62058	VIKASH SAMDARIYA & CO	CHENNAI
MEF62061	AKASH HAMIRBASIA	KOLKATA
MEF62064	K H K & CO	PANIPAT
MEF62073	SREE RAMALAKSHMANA RAO PATRUDU	VISAKHAPATNAM
MEF62076	J A A & ASSOCIATES	BANGALORE
MEF62112	NISHTHA GUPTA & ASSOCIATES	PANCHKULA
MEF62134	S S M S & CO	HYDERABAD
MEF62139	ANUSUYA DEVI M	CHENNAI
MEF62150	GUPTA R K & ASSOCIATES	NEW DELHI
MEF62166	LAXMIKANTH V	HYDERABAD
MEF62171	V A AMBEKAR & ASSOCIATES	MUMBAI
MEF62178	BALACHANDRAN K	KUZHUR
MEF62179	GANESAN T S	CHENNAI
MEF62182	H N A K & ASSOCIATES	BANGALORE
MEF62192	NIDHI S GUPTA & CO	GHAZIABAD
MEF62193	GEETHA PARAMASIVAM	POLLACHI
MEF62200	D K P S & CO	PATNA
MEF62206	O K N AROKIADOSS	DIMAPUR
MEF62233	LALITA AGRAWAL	RAIPUR
MEF62236	KUSH MUKESH MISHRA	BIKANER
MEF62238	LALIT PARMAR & ASSOCIATES	SUMERPUR
MEF62240	S T J & ASSOCIATES	MUMBAI
MEF62245	SANJAY S SAVA & ASSOCIATES	PACHORA (MH)
MEF62262	GIRIDHAR C J	BANGALORE
MEF62264	J D S & CO	RAIPUR
MEF62267	P K RAI & CO	KOLKATA
MEF62290	BALAJI S	BANGALORE
MEF62296	K D KABRA & ASSOCIATES	AURANGABAD (MH)
MEF62352	KARMHE & COMPANY	DEOGHAR
MEF62354	ARVIND SANGAVE & CO	MUMBAI
MEF62366	SREEKANTH U	KADAPA
MEF62367	SURYANARAYANA MURTHY M	BANGALORE
MEF62373	KAWAR & ASSOCIATES	SURAT
MEF62414	VISHAL JOSHI & CO	MUMBAI
MEF62423	B S PAI AND COMPANY	PUNE
MEF62425	S S SOMAN AND CO	SATARA
MEF62437	GURUPRASAD HEGDE	SIRSI
MEF62439	KHOLLAM SUNIL JANARDAN	PUNE
MEF62440	RAKESH ANITA GUPTA & CO	KOLKATA
MEF62445	DARSHIT SHAH & CO	VADODARA
MEF62466	TARANPREET SINGH & CO	DEHRADUN
MEF62476	ZUBAIR KHAN AND CO	NAGPUR
MEF62512	SANJEEV KRISHNA & CO	LUDHIANA
MEF62515	RAJAKUMAR & ASSOCIATES	BANGALORE
MEF62518	ABHISHEK ANEJA & CO	NEW DELHI
MEF62519	R S BHATTAD & ASSOCIATES	NAGPUR
MEF62523	SICKY BANSAL & ASSOCIATES	DELHI
MEF62524	PAUL & ARAVIND	COIMBATORE
MEF62532	JINESH & CO	THODUPUZHA
MEF62543	SONKUSARE & CO	GONDIA
MEF62549	IYYAPPAN V	CHENNAI
MEF62555	ARCHANA JESWANI & ASSOCIATES	BHUJ
MEF62570	KOSHTI & CO	AHMEDABAD
MEF62586	RIPPLE RAICHAND SHAH	BHIWANDI
MEF62607	V M VAGHASHIYA & CO	AHMEDABAD
MEF62634	PRITESH MEHTA & ASSOCIATES	JAMNAGAR
MEF62641	A R JAIN & CO	SURAT
MEF62677	VIRAL R THACKER AND ASSOCIATES	ANJAR-KUTCH
MEF62719	JAGDISH SHARMA & CO	CHENNAI
MEF62725	P RANADE & CO	NAGPUR
MEF62739	R K CHHAJER AND COMPANY	NOKHA
MEF62760	JANAK RAMSWARUP RAJORIA	AURANGABAD (MH)
MEF62764	R J S & ASSOCIATES	THANE
MEF62770	SRINIVASAN & CO	NAVI MUMBAI
MEF62785	RAJESH RATHORE & ASSOCIATES	NEW DELHI
MEF62791	SATHISH V	CHENNAI
MEF62814	ANDHAVARAPU & ASSOCIATES	HYDERABAD
MEF62823	SANTOSH KUMAR DATTATRAYA	BANGALORE
MEF62829	JAYANT SHAH & ASSOCIATES	MUMBAI
MEF62850	GIRISH MANGHNANI & CO	DURG
MEF62864	G MOHANA KUMAR & CO	THIRUVANANTHAPURAM
MEF62883	P D RAMANI & ASSOCIATES	RAJKOT
MEF62895	THIRUMALESWARA NAIDU A	TIRUPATI
MEF62900	SESHADRI NAIDU K	SECUNDERABAD
MEF62943	HARMAN PREET SINGH	ALWAR
MEF62951	RASHI AGARWAL & COMPANY	VASUNDHARA
MEF62952	RAUTELA G S & CO	FARIDABAD
MEF62982	PREETI B & ASSOCIATES	RAIPUR
MEF62983	SIDDHARTHA & ASSOCIATES	PUNE
MEF62987	PRAMOD RAJ & ASSOCIATES	KOLKATA
MEF62999	S BAGADIA ASSOCIATES	NEW DELHI
MEF63006	S P SAMPATE & CO	PUNE
MEF63008	LAROIYA NAVEEN KUMAR	CHANDIGARH
MEF63023	KHOKHARIYA & ASSOCIATES	SURAT
MEF63027	I G & ASSOCIATES	PANCHKULA
MEF63050	SAKSHI RALLI	DELHI
MEF63058	S V TAMBULWADIKAR & ASSOCIATES	NASHIK
MEF63070	KUMAR SANJEEV & ASSOCIATES	KOLKATA
MEF63072	CHANDAN KISHORKUMAR MINABEN GOKANI	MUMBAI
MEF63084	D B M S & ASSOCIATES	NEW DELHI
MEF63090	NIDHI MANOCHA AND COMPANY	DEHRADUN
MEF63126	B NAGARAJU & CO	KURNOOL
MEF63141	K C VYAS & COMPANY	BALOTRA
MEF63157	MRUDULA YOGESH NAMJOSHI	PUNE
MEF63172	A J M V AND ASSOCIATES	SURAT
MEF63178	VISHAL & ASSOCIATES	AHMEDABAD
MEF63179	P PAREKH & COMPANY	MUMBAI
MEF63183	NAMITA KEDIA & ASSOCIATES	HOOGHLY
MEF63188	FENIL RAJESHBHAI SHAH	AHMEDABAD
MEF63189	PARBHAT JAIN & CO	DELHI
MEF63190	AKRIT JAIN	UJJAIN
MEF63192	MANU NINAN ALEX	ERNAKULAM
MEF63208	N C R & CO	PALAI
MEF63218	JITESH KOTHARI & CO	MADANGANJ KISHANGARH
MEF63231	SHAH VIKAS & ASSOCIATES	RAIPUR
MEF63239	JANANI & ASSOCIATES	AHMEDABAD
MEF63240	VINIT D ACHHA & ASSOCIATES	PUNE
MEF63259	RANGANTHA GUPTHA S	CHENNAI
MEF63274	SWAPNIL SOMNATHJI PALOD	AHMEDNAGAR
MEF63284	G A B & ASSOCIATES	SURAT
MEF63291	YATISH AGARWAL & ASSOCIATES	DELHI
MEF63306	NAVIN JITANI & ASSOCIATES	GUWAHATI
MEF63329	D S KALE & ASSOCIATES	KOLHAPUR
MEF63330	ANAND PATIL & ASSOCIATES	MALEGAON
MEF63357	KALPANA SEJPAL & ASSOCIATES	MUMBAI
MEF63438	JAIN SHARMA & ASSOCIATES	DELHI
MEF63440	STUTI GAUR & ASSOCIATES	NEW DELHI
MEF63443	RUTVIK S THAKKAR & CO	AHMEDABAD
MEF63446	A H GANDHI & ASSOCIATES	PUNE
MEF63472	K A TILWANI & ASSOCIATES	VADODARA
MEF63498	CHOHAN SANDEEP AJAY & CO	NEW DELHI
MEF63504	ANKIT GOYAL	PANIPAT
MEF63507	HARISH SUWALKA & CO	BHILWARA
MEF63512	MAYANK VASANTBHAI GADA	MUMBAI
MEF63517	INBARAJ M	CHENNAI
MEF63521	SUNDARA RAMAN P K	CHENNAI
MEF63523	S MAJUMDAR & CO	KOLKATA
MEF63548	RAJESH PRASAD AND ASSOCIATES	JALPAIGURI
MEF63570	RAJIV KUMAR & CO	PATNA
MEF63572	RAJESH SARAF	KOLKATA
MEF63581	PRAKASH REDDY C	BANGALORE
MEF63583	C A CHAUHAN AND CO	MUMBAI
MEF63589	ASHISH PAHUJA	UDAIPUR
MEF63590	ASHWIN ATUL KUMAR JAIN	SURAT
MEF63594	ARIF IBRAHIM KHAN	NANDED
MEF63603	P KRISHNAKUMAR & CO	COIMBATORE
MEF63604	AGARWAL SURESH CHAND	JAIPUR
MEF63619	SANDEEP J KUMAR & CO	PATNA
MEF63630	CHINTAN BHADRESHKUMAR MEHTA	MUMBAI
MEF63633	A H PALKAR & CO	MUMBAI
MEF63651	P SURESH & ASSOCIATES	SECUNDERABAD
MEF63660	S M N & CO	BANGALORE
MEF63664	BANAPPANAVAR & CO	SAUNDATTI
MEF63667	SINHA & COMPANY	RANCHI
MEF63670	MANISH AHUJA & ASSOCIATES	SANGLI
MEF63674	AJITH KAIMAL R	THRISSUR
MEF63680	RAVI S JAIN & COMPANY	BEAWAR
MEF63691	KANCHAN RAJKUMAR AGARWAL	SURAT
MEF63742	JOSE KAPPIL & ASSOCIATES	THIRUVANANTHAPURAM
MEF63760	JOSHI KHAPRE & CO	NAGPUR
MEF63761	K NARSIMHA REDDY AND CO	HYDERABAD
MEF63774	AMRUTA ATUL KOTHARI	AURANGABAD (MH)
MEF63775	VEERABHADRA RAJU V	WARANGAL
MEF63777	VIKASH KUMAR PODDAR AND CO	JHARSUGUDA
MEF63793	VINAY K JAIN & ASSOCIATES	DELHI
MEF63794	B S B & COMPANY	LUCKNOW
MEF63822	AGRAHARI UPADHYAY & CO	KOLKATA
MEF63836	K A AGARWAL & ASSOCIATES	KOLKATA
MEF63860	BRIJESH RAJAN & ASSOCIATES	SINGRAULI
MEF63864	RAMESH K	COIMBATORE

Why Tax Audit Report should not be made effective from A.Y. 2014-15 – ICAI

Posted In Income Tax | News | 8 Comments »

Representation made by ICAI with respect to new formats of Form No.3CA/3CB and 3CD. – (11-08-2014)

The new formats of tax audit reports namely Form No.3CA, 3CB and 3CD have been notified through Notification no. 33/2014 on 25/7/2014 with immediate effect. With regard to the same, certain genuine concerns were raised by the members, which, ICAI has, through a representation dated 07.08.2014, brought to the notice of the Hon'ble Finance Minister, Revenue Secretary, and Chairman CBDT for appropriate action at their end. Also, certain preliminary observations on the new forms have been shared with them.

For the reasons mentioned in detail in the representation and summarized below, ICAI has suggested:

The new formats of tax audit reports be made effective from the Assessment Year 2015-16 and not Assessment Year 2014-15. Alternatively, the due date for furnishing tax audit reports for the Assessment Year 2014-15 may be extended to 30th November, 2014

It has also been suggested that appropriate clarification be issued with regard to the position of the tax audit reports e-filed during 01.04.2014 to 24.07.2014 relating to Assessment Year 2014-15.

Reasons given in brief:

a) The Internationally accepted Standard on Auditing-700 has not been considered.

b) The audit of 50% of the taxpayers like listed companies, PSUs, Banks, Insurance Companies have already been completed and the financial statements are published. Only, the audit reports are pending for uploading in the e-filing portal.

c) The notification has been issued just two months before the last date of furnishing tax audit report and the schema for the same is not yet made available. This will cause undue hardship to both the taxpayer and the auditors.

Direct Taxes Committee, ICAI

- See more at: http://taxguru.in/income-tax/tax-audit-report-effective-ay-201415-icai.html#sthash.RoqcOd6X.dpuf

CPC (TDS) reminds to raise Flag "B" in TDS Quarterly Statements against 15G/H Forms

Posted In Income Tax | News | No Comments »

As you may be aware that the depositors submit form 15G/H to the bank for no deduction of tax to be made on the interest payments made to them.

However , it has been observed in your case that you have not raised Flag 'B'(No deduction on account of 15G/H) even against a single transaction as reported in the TDS Statement(s)(Form 26Q) submitted for various quarters of Financial Year 2013-14.

It is highly improbable that not even a single depositor has submitted form 15G/H to you for non-deduction of tax on the interest payments. Accordingly, you are advised to take the following action:

Actions to be taken:

• Check the details of 15G/H cases from your source data.
• Download the Conso File from our portal.
• Prepare the correction statement with appropriate changes. Please ensure that the TDS Deposited amount equals the TDS Deducted amount in your correction statement.
• Submit the Correction Statement at TIN Facilitation Centre.

Source- Communication from CPC (TDS)

- See more at: http://taxguru.in/income-tax/cpc-tds-reminds-raise-flag-tds-quarterly-statements-15gh-forms.html#sthash.l90QJYIJ.dpuf

RBI/2014-15/171 A. P. (DIR Series) Circular No. 19 August 11, 2014 To     All Category - I Authorised Dealer Banks Madam / Sir, Liberalised Remittance Scheme for resident individuals-clarification Attention of Authorised Dealer Category-I (AD Category-I) banks is invited to A.P. (DIR Series) Circular No. 5 dated July 17, 2014, in terms of which it was clarified that the Scheme can also be used for acquisition of immovable property outside India. 2. In the light of the above clarification, the requirement of post facto reporting stipulated in terms of A.P. (DIR Series) Circular No.32 dated September 04, 2013, (Sr. no. 4 of Annexure to the Circular) stands withdrawn. 3. The directions contained in this Circular have been issued under Section 10 (4) and 11 (1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and are without prejudice to permissions/approvals, if any, required under any other law. Yours faithfully, (C. D. Srinivasan) Chief General Manage

Multipurpose Empanelment- List of CA Firms who have to submit Financial Documents

Posted In CA CS ICWA | News | 2 Comments »

PD/A-313/2014          August 13, 2014

Dear Sir(s)/Madam,

Sub:     Multipurpose Empanelment for the year 2014-15

It has been decided to call for Financial Documents from 10% of the applicants for Multipurpose Empanelment, selected on random basis, for the year 2014-15. Based on the random selection done by the computer, the above MEF has been selected as one of those to submit the Financial Documents in connection with the subject empanelment.

Accordingly, you may send the following documents pertaining to the applicant, to the extent applicable: -

1. Financial Statements (Balance Sheet and Income & Expenditure Statement) of the applicant (Partnership/Proprietary/Individual) for the financial year ended March 31, 2013.

2. Copy of Partnership deed effective as on 31.03.2013 as well as on 01.01.2014 (wherever applicable).

3. Copy of Income Tax Return of the (Partnership/Proprietary/Individual) for the Financial year 2012-13.

4. Copy of computation of (latest) income of the applicant [Partnership (firm and partners)/Proprietary/ Individual] to correspond with point 3 above.

5. Copy of (latest) Assessment Order of the applicant [Partnership (firm and partners)/Proprietary/ Individual], if available.

6. Copies of Personal Income Tax returns of the partner(s) for the financial year ended 31^st March, 2013 (only those partner(s) who were partner(s) in the firm on 01.01.2014). In case, any of the partners as on 01.01.2014 has left the firm at a later date and therefore, copy of his/her return cannot be sent, a mention of the same should be made in the forwarding letter.

The above-mentioned documents should reach us by 29^th August, 2014.  Kindly send the above said documents by Registered Post Acknowledgement Due/Speed Post/Courier/By Hand delivery only to the Institute's Head Office, New Delhi at the following addressquoting in the subject, the Application No. mentioned above and superscribing the envelope-"FINANCIAL DOCUMENTS FOR MEF 2014-15"

The Secretary,

Professional Development Committee,

The Institute of Chartered Accountants of India,

ICAI Bhawan,

Indraprastha Marg, Post Box. No. 7100,

New Delhi – 110 002

These details will be treated as confidential and only the PDC secretariat and the auditors will be shown the same. In case of any queries, you may mail us at mefquery@icai.in with the subject "Query Regarding Financial Documents".

Thanking you,

Yours faithfully,

(CA. Namrata Khandelwal)

Secretary, Professional Development Committee

- See more at: http://taxguru.in/chartered-accountant/multipurpose-empanelment-list-ca-firms-submit-financial-documents.html#sthash.UURXdCTs.dpuf

India is My Country and Paying Taxes of others is also My Duty

Posted In Income Tax | Articles | 1 Comment »

CA Umesh Sharma

Arjuna (Fictional Character): Krishna, In India on 15^th August 68^th Independence Day and on 17^th August Shri Krishna Jannamashtmi was celebrated. Bhagwadgita has narrated the importance of strength, worship, intelligence. In today's world due to these occasions all gets a lesson of brotherhood and love towards nation. But in real sense when did todays taxpayer will become independent?

Krishna (Fictional Character): Arjuna, all feels proud to be Indian. Growth of the nation is carried out from the taxes collected from the taxpayers. For financial growth of the nation it is necessary to pay taxes. Taxpayer will have to pay his own taxes simultaneously taxpayer is required to pay taxes of the person with whom transactions were incurred. As if on "Jannamashtami" while breaking the "Dahi Handi" aim is achieved by putting pressure of one on other.

Arjuna: Krishna, in Income Tax how other taxes were paid?

Krishna: Arjuna, Taxpayer will have to pay TDS as per provisions of Income Tax. It means while giving remuneration to other tax is required to be deducted and deposited with the government. For e.g. Mr. A is doing job with Mr. B. then Mr. B will have to deduct the TDS while paying salary to Mr. A and deposit the same with the government. Further if the taxpayer did not deposit the TDS with the government on time then the taxpayer is required to pay interest on it. Further if taxpayer did not file TDS return on time then late filing fees will have to be paid. It means taxpayers will have to pay other taxes and he is also responsible to pay interest and late filing fees.

Arjuna: Krishna, in Service Tax how other taxes were paid?

Krishna: Arjuna, in service tax as per provisions of Reverse Charge Mechanism taxpayer on various types of services received as per provision is required to pay service tax of service provider. Further is service tax of other is late paid then interest and penalty is also levied. For e.g. Corporate taxpayer will have to pay service tax on transportation services received by it. Similarly the recipient of services of director, lawyer, security service, works contract service is required to pay service tax.

Arjuna: Krishna, now does others taxes are required to be paid in VAT?

Krishna: Arjuna, VAT department verified the set off availed by the dealer at the time of assessment or through CDA system. If supplier has not paid taxes or has not filed the return or is supplier has not shown the sale made the dealer in return then the dealer have to pay taxes and interest and penalty on it. For e.g. If A has purchased goods from B and B has not paid taxes or not filed return then A will have to pay taxes on the goods purchased with interest and penalty.

Arjuna: Krishna, why one need to pay others taxes?

Krishna: Arjuna, due to collecting taxes from others in income tax and service tax government can collect the taxes transaction wise. Therefore small amount of taxes were paid and at the end the burden of paying huge taxes reduces. Government and taxpayer receive the information of taxes collected and paid from 26 AS. But taxpayer has to suffer from interest, penalty and late filing fees. In VAT government collects taxes after carrying out transactions on the basis of information of supplier's payment of taxes. While doing transactions the dealer is not aware of payment of taxes due to these reasons. Therefore the dealer faces problem. In VAT there is no system of paying taxes at the time of transactions like in income tax. I have paid my taxes and become independent this does not happen. Therefore taxpayer is not independent.

Arjuna: What one should learn on this occasion of Shri Krishna Jannamashtami?

Krishna: Arjuna, in life only looking at self doesn't work. As in family others work is required to be done for growth of nation all will have to work and will have to help one and other. Government cannot work alone therefore taxpayer should follow its duty by considering all perspectives. Happy Jannamashtami to all.

- See more at: http://taxguru.in/income-tax/india-country-paying-taxes-duty.html#sthash.gk22jfth.dpuf

INCOME TAX REPORTS (ITR)--PRINT AND ONLINE EDITION

ONLINE EDITION

SUBJECT INDEX TO CASES REPORTED

New Return Forms
ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7

(See [2014] 3 ITR-OL (St.) 1)

 

PRINT EDITION

ITR Volume 366 : Part 2 (Issue dated : 18-8-2014)

SUBJECT INDEX TO CASES REPORTED IN THIS PART

HIGH COURTS

Business expenditure --Appeal to High Court--Concurrent findings by Assessing Officer, Commissioner (Appeals) and Tribunal that certain expenses were not deductible--Finding based on evidence--High Court could not set aside findings--Expenses not deductible--Income-tax Act, 1961, s. 260A-- Liberty Footwear Co. v. CIT (P&H) . . . 250

----Burden of proof--Assessee failing to avail of opportunity in assessment proceedings to cross-examine persons whose statements relied upon by Inspector--Assessment completed after obtaining assessee’s response to contents of Inspector’s report--No prejudice caused to assessee--Claim at appellate stage that assessee not allowed to cross-examine persons not tenable--No record of individual shops where assessee distributed sampling display--Remand of case in facts not necessary--Income-tax Act, 1961, s. 37(1)-- Hindusthan Tobacco Co. v. CIT (Cal) . . . 282

----Deduction only on actual payment--Employees’ contribution to provident fund and employees’ State insurance not credited to accounts of employees relevant funds within due dates as specified in section 36(1)(va)--Amounts not deductible--Amendment of section 43B by Finance Act, 2003, has not changed the law--Income-tax Act, 1961, ss. 36(1)(va), 43B-- CIT v. Gujarat State Road Transport Corporation (Guj) . . . 170

----Deduction only on actual payment--Employer’s and employees’ contributions to employees’ State insurance and provident fund deposited prior to filing of return--Allowable--Income-tax Act, 1961, ss. 2(24)(x), 36(1)(va), 43B-- CIT v. Hemla Embroidery Mills (P.) Ltd. (P&H) . . . 167

----Deduction only on actual payment--Provident fund and employees’ State insurance contributions made before filing return--Allowable--Income-tax Act, 1961, ss. 2(24)(x), 36(1)(va), 43B-- CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (Raj) . . . 163

Cash credits --Burden of proof--Burden on assessee to prove genuineness of transaction and creditworthiness of depositor--Burden discharged by assessee--No enquiry by Assessing Officer under section 131--Credits not assessable as income of assessee--Income-tax Act, 1961, s. 68-- CIT v. Varinder Rawlley (P&H) . . . 232

----Identity of creditors, their creditworthiness and genuineness of transactions proved--No addition could be made under section 68--Income-tax Act, 1961, s. 68-- CIT v. Jai Kumar Bakliwal (Raj) . . . 217

Income --Capital or revenue receipt--Termination of lease of business asset--Compensation towards loss of revenue and non-compete fee under agreement in March 1993--Capital receipt--Income-tax Act, 1961-- CIT v. Sapthagiri Distilleries Ltd. (Karn) . . . 270

Income from undisclosed sources --Amounts claimed to be gifts--Facts showing gifts not genuine--Additions of such amounts to income--Justified--Income-tax Act, 1961-- CIT v. Narinder Kumar Sekhri (P&H) . . . 225

----Gift--Burden of proof is on assessee--Identity of donor--Capacity of donor to gift--Genuineness of transaction--Gift by cheque or draft through banking channels--Not sufficient--Unaccounted cash of assessee deposited in different accounts in an organized manner, from where transfer entries given to donors, who at the same time made entries in favour of assessee by way of bank drafts--Amounts claimed as gift--Gifts without any occasion or out of love and affection--Addition of gift amounts justified--Addition of ten per cent. for notional premium paid to middlemen not proper--Income-tax Act, 1961, s. 68-- CIT v. Y. M. Singla (P&H) . . . 242

Penalty --Concealment of income--Furnishing of inaccurate particulars--No false claim by assessee--Claim found to be incorrect--No mens rea on part of assessee to claim deduction--Divergent judicial opinions on claim made by assessee--Debatable issue--Penalty cannot be imposed--Income-tax Act, 1961, ss. 80-IB, 271(1)(c)-- CIT v. Tudor Knitting Works P. Ltd. (P&H) . . . 236

Reassessment --Appeal to Appellate Tribunal--Validity of reassessment--Assessment of capital gains in assessment year 1999-2000--Reassessment based on guidance value of residential land in Government circular dated 10-11-1982--Tribunal not right in setting aside reassessment on the sole ground that Assessing Officer wrong in relying on circular--Matter remanded--Income-tax Act, 1961, ss. 147, 148-- CIT v. M. L. Sridhar (Karn) . . . 267

----Notice after four years--Condition precedent--Approval by Chief Commissioner or Commissioner--No evidence of such approval--Notice not valid--Income-tax Act, 1961, ss. 147, 148, 151-- CIT v. H. M. Constructions (Karn) . . . 277

----Notice after four years--Failure to disclose material facts necessary for assessment--Information from CBI that loans accepted as genuine in original assessment were bogus--Notice valid--Income-tax Act, 1961, ss. 147, 148-- Yogendrakumar Gupta v. ITO (Guj) . . . 186

Rectification of mistakes --Mistake apparent from record--Loss--Carry forward and set off--Assessing Officer allowing set off of long-term capital loss of earlier year against long-term capital gains of subsequent year --Loss of earlier year not determined in pursuance of return filed under section 139(3) within time allowed under section 139(1) for that year--Permitting set off of such losses in subsequent years is mistake apparent from record--Rectification valid--Income-tax Act, 1961, ss. 139(1), (3), 154-- Rajiv Gupta v. CIT (P&H) . . . 257

 

SECTIONWISE INDEX TO CASES REPORTED IN THIS PART

Income-tax Act, 1961 :

S. 2(24)(x) --Business expenditure--Deduction only on actual payment--Employer’s and employees’ contributions to employees’ State insurance and provident fund deposited prior to filing of return--Allowable-- CIT v. Hemla Embroidery Mills (P.) Ltd. (P&H) . . . 167

----Business expenditure--Deduction only on actual payment--Provident fund and employees’ State insurance contributions made before filing return--Allowable-- CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (Raj) . . . 163

S. 36(1)(va) --Business expenditure--Deduction only on actual payment--Employees’ contribution to provident fund and employees’ State insurance not credited to accounts of employees relevant funds within due dates as specified in section 36(1)(va)--Amounts not deductible--Amendment of section 43B by Finance Act, 2003, has not changed the law-- CIT v. Gujarat State Road Transport Corporation (Guj) . . . 170

----Business expenditure--Deduction only on actual payment--Employer’s and employees’ contributions to employees’ State insurance and provident fund deposited prior to filing of return--Allowable-- CIT v. Hemla Embroidery Mills (P.) Ltd. (P&H) . . . 167

----Business expenditure--Deduction only on actual payment--Provident fund and employees’ State insurance contributions made before filing return--Allowable-- CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (Raj) . . . 163

S. 37(1) --Business expenditure--Burden of proof--Assessee failing to avail of opportunity in assessment proceedings to cross-examine persons whose statements relied upon by Inspector--Assessment completed after obtaining assessee’s response to contents of Inspector’s report--No prejudice caused to assessee--Claim at appellate stage that assessee not allowed to cross-examine persons not tenable--No record of individual shops where assessee distributed sampling display--Remand of case in facts not necessary-- Hindusthan Tobacco Co. v. CIT (Cal) . . . 282

S. 43B --Business expenditure--Deduction only on actual payment--Employees’ contribution to provident fund and employees’ State insurance not credited to accounts of employees relevant funds within due dates as specified in section 36(1)(va)--Amounts not deductible--Amendment of section 43B by Finance Act, 2003, has not changed the law-- CIT v. Gujarat State Road Transport Corporation (Guj) . . . 170

----Business expenditure--Deduction only on actual payment--Employer’s and employees’ contributions to employees’ State insurance and provident fund deposited prior to filing of return--Allowable-- CIT v. Hemla Embroidery Mills (P.) Ltd. (P&H) . . . 167

----Business expenditure--Deduction only on actual payment--Provident fund and employees’ State insurance contributions made before filing return--Allowable-- CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (Raj) . . . 163

S. 68 --Cash credits--Burden of proof--Burden on assessee to prove genuineness of transaction and creditworthiness of depositor--Burden discharged by assessee--No enquiry by Assessing Officer under section 131--Credits not assessable as income of assessee-- CIT v. Varinder Rawlley (P&H) . . . 232

----Cash credits--Identity of creditors, their creditworthiness and genuineness of transactions proved--No addition could be made under section 68-- CIT v. Jai Kumar Bakliwal (Raj) . . . 217

----Income from undisclosed sources--Gift--Burden of proof is on assessee--Identity of donor--Capacity of donor to gift--Genuineness of transaction--Gift by cheque or draft through banking channels--Not sufficient--Unaccounted cash of assessee deposited in different accounts in an organized manner, from where transfer entries given to donors, who at the same time made entries in favour of assessee by way of bank drafts--Amounts claimed as gift--Gifts without any occasion or out of love and affection--Addition of gift amounts justified--Addition of ten per cent. for notional premium paid to middlemen not proper-- CIT v. Y. M. Singla (P&H) . . . 242

S. 80-IB --Penalty--Concealment of income--Furnishing of inaccurate particulars--No false claim by assessee--Claim found to be incorrect--No mens rea on part of assessee to claim deduction--Divergent judicial opinions on claim made by assessee--Debatable issue--Penalty cannot be imposed-- CIT v. Tudor Knitting Works P. Ltd. (P&H) . . . 236

S. 139(1), (3) --Rectification of mistakes--Mistake apparent from record--Loss--Carry forward and set off--Assessing Officer allowing set off of long-term capital loss of earlier year against long-term capital gains of subsequent year--Loss of earlier year not determined in pursuance of return filed under section 139(3) within time allowed under section 139(1) for that year--Permitting set off of such losses in subsequent years is mistake apparent from record--Rectification valid-- Rajiv Gupta v. CIT (P&H) . . . 257

S. 147 --Reassessment--Appeal to Appellate Tribunal--Validity of reassessment--Assessment of capital gains in assessment year 1999-2000--Reassessment based on guidance value of residential land in Government circular dated 10-11-1982--Tribunal not right in setting aside reassessment on the sole ground that Assessing Officer wrong in relying on circular--Matter remanded-- CIT v. M. L. Sridhar (Karn) . . . 267

----Reassessment--Notice after four years--Condition precedent--Approval by Chief Commissioner or Commissioner--No evidence of such approval--Notice not valid-- CIT v. H. M. Constructions (Karn) . . . 277

----Reassessment--Notice after four years--Failure to disclose material facts necessary for assessment--Information from CBI that loans accepted as genuine in original assessment were bogus--Notice valid-- Yogendrakumar Gupta v. ITO (Guj) . . . 186

S. 148 --Reassessment--Appeal to Appellate Tribunal--Validity of reassessment--Assessment of capital gains in assessment year 1999-2000--Reassessment based on guidance value of residential land in Government circular dated 10-11-1982--Tribunal not right in setting aside reassessment on the sole ground that Assessing Officer wrong in relying on circular--Matter remanded-- CIT v. M. L. Sridhar (Karn) . . . 267

----Reassessment--Notice after four years--Condition precedent--Approval by Chief Commissioner or Commissioner--No evidence of such approval--Notice not valid-- CIT v. H. M. Constructions (Karn) . . . 277

----Reassessment--Notice after four years--Failure to disclose material facts necessary for assessment--Information from CBI that loans accepted as genuine in original assessment were bogus--Notice valid-- Yogendrakumar Gupta v. ITO (Guj) . . . 186

S. 151 --Reassessment--Notice after four years--Condition precedent--Approval by Chief Commissioner or Commissioner--No evidence of such approval--Notice not valid-- CIT v. H. M. Constructions (Karn) . . . 277

S. 154 --Rectification of mistakes--Mistake apparent from record--Loss--Carry forward and set off--Assessing Officer allowing set off of long-term capital loss of earlier year against long-term capital gains of subsequent year --Loss of earlier year not determined in pursuance of return filed under section 139(3) within time allowed under section 139(1) for that year--Permitting set off of such losses in subsequent years is mistake apparent from record--Rectification valid-- Rajiv Gupta v. CIT (P&H) . . . 257

S. 260A --Business expenditure--Appeal to High Court--Concurrent findings by Assessing Officer, Commissioner (Appeals) and Tribunal that certain expenses were not deductible--Finding based on evidence--High Court could not set aside findings--Expenses not deductible-- Liberty Footwear Co. v. CIT (P&H) . . . 250

S. 271(1)(c) --Penalty--Concealment of income--Furnishing of inaccurate particulars--No false claim by assessee--Claim found to be incorrect--No mens rea on part of assessee to claim deduction--Divergent judicial opinions on claim made by assessee--Debatable issue--Penalty cannot be imposed-- CIT v. Tudor Knitting Works P. Ltd. (P&H) . . . 236

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Posted by: Dipak Shah <djshah1944@yahoo.com>

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