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Compliances Applicable to a Private Limited Company

A lot of compliances are required for a Private Limited Company. Whenever we think of a Private limited company, we back off thinking this. Let us look upon what really is required –

What are the Compliances Applicable to a Private Limited Company?

Auditor Appointment –

  • ⦁ For carrying a Statutory Audit of the company, i.e. Audit mandated by Companies Act, 2013. (1st Auditor has to be appointed within 30 days when a company is incorporated).
  • ⦁ It is compulsory in nature even if turnover is zero or a company is a loss-making entity.

Accounting and Book-Keeping –

  • ⦁ Books of accounts have to be maintained compulsorily so that the Balance sheet and Profit & Loss Account can be prepared, which is required for ROC filings and filing of Income Tax returns.
  • ⦁ It is compulsory in nature.
  • ⦁ Cheapest Software available in Indian Market – Zoho books, Tally, QuickBooks, and Busy
  • ⦁ At the initial phase, it is advisable to outsource the activity, as it would save your cost by 70% per month and you would also get an expert opinion from a taxation point of view. Contact us and we are set to work together.

Filing of TDS Returns / TCS Returns and Payment of TDS-

  • ⦁ TDS Returns – Non Salary – 26Q – Is Required to be filed every quarter if Company enters into any transaction in which TDS deduction is mandatory as per Income Tax Act, 1961.
  • ⦁ TDS Return – Salary – 24Q – Is Required to be filed every quarter if Company is deducting TDS on Salaries of employees. The company here can only file last quarter’s return to save compliance costs. Kindly take the necessary legal opinion.
  • ⦁ It is mandatory to comply with TDS Compliances.
  • ⦁ TDS Payment has to be made by the 7th of the next month and in the case of March, the due date is 30th April.
  • ⦁ TAN Number is mandatory both for payment of TDS and Filing of Returns.

GST Returns and Registration –

  • ⦁ GST Registration is a onetime activity, but returns have to be filed either monthly/ quarterly, depending on the periodicity.
  • ⦁ To check whether GST Registration is compulsory for your organization – Kindly contact us. The services is free, so contact us to check whether GST is applicable at a current point in time.
  • ⦁ Please don’t make a judgment based on the turnover limit of Rs. 20 lakh / Rs. 40 lakh. There are several other factors that determined whether GST is applicable, like inter-state sales, etc. (Never consume a medicine just by searching on search engine, same applies here.)

Statutory Audit –

Payment of Advance Tax –

  • ⦁ Required only by a profitable entity and can be ignored if the company is a loss-making entity/ having no revenues.
  • ⦁ The due dates to pay advance tax are 15th June – 15%, 15th September – 45%, 15th December – 75%, and 15th March – 100%.
  • ⦁ In case taxes are not paid on time, interest has to be paid under different sections like 234A, 234B, 234C.

Filing of Income Tax Returns –

  • ⦁ Filing of Income Tax Returns is mandatory for a Private Limited.
  • ⦁ The original due date is 31st October, every year (subject to changes – please contact us to know the latest due dates – we never charge for giving you basic information.
  • ⦁ It is a yearly activity and 1 return has to be filed every year. Subject to the condition that yes, it can be revised if required.

ROC Compliances –

⦁ Various ROC Returns and compliances are required for a Private Limited Company. The government has given relaxation to small companies. We will only mention those compliances which are compulsorily required by a small Private Limited Company. Please don’t confuse a small company with your own definition, the definition is mentioned below for your reference.

⦁ As per the new definition and threshold limits, companies with a paid-up capital of INR 2 crore or less, and turnover of INR 20 crore or less come are defined as small companies. The earlier threshold was INR 50 lacs or less in paid-up capital and INR 2 crore or less in turnover. The above definition changes from time to time, so do contact us for the updated details.

Compulsory ROC Returns for small companies includes –

  • ⦁ AOC – 4 – In simple words, it is used to file the Balance Sheet and Profit & Loss Account with the Registrar of Companies. It is an annual activity.
  • ⦁ MGT – 7 – In simple words, it is used to intimate ROC about the Annual General Meeting, number, and dates of board meetings, and other critical information. It is an annual activity.
  • ⦁ Director’s KYC – Every director has to file the KYC every year with ROC, in case not filed on time, penalty of Rs. 5,000 is levied.

Note: The above compliances may change. So, do contact us – we offer free services to check whether you are compliant. Contact Us for more information.

We offer complete compliance solutions to a Private Limited Entity. We provide one of the best services, where you concentrate on the business and we shall handle all the compliances for you. Contact us for the packages.

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GST Update – Alert on the GST portal

Latest GST Updates, Alert on the GST Portal –

⦁ Where the liability declared in GSTR-3B varies significantly with Form GSTR-1.

or

⦁ Where ITC taken in GSTR-3B varies significantly in comparison with auto-populated GSTR-2B.

GST update – Indicating a contravention to the provisions in rules, registration shall be suspended in terms of Rule 21(2A) of CGST Rules 2017.

⦁ If one could remember, as per Notification 94/2020 dated 22nd December 2020, a new sub-rule 2A has been inserted in Rule 21A of the Central Goods and Services Tax (CGST) Rules, which states.

⦁ Any significant differences or anomalies observed between the GSTR-3B and the GSTR-1/2B could lead to the suspension of GST registration.

⦁ Further, if these differences remain unexplained, the GSTIN could get canceled.

⦁ The tolerance limit has been kept at 10% in both cases by GSTN as per the alert message.

The taxpayer can check the comparison / variances post-login by navigating through Services–>Returns–> Tax liabilities–>and ITC Comparison–> Select year (period).

Note – This alert will definitely be helpful for the taxpayers to keep a tag on the variance/ anomalies and take corrective measures in time.

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Key Highlights: Budget 2022

Key Highlights, Budget 2022 –

  • ⦁ GDP growth for FY 22 is expected to be 9.2%, the highest for any large economy.
  • ⦁ PLI (Production Linked Incentive scheme) in 14 sectors for Aatmanirbhar Bharat to create 6 million jobs, an additional allocation of Rs 19,500 crore for PLI in solar PV module manufacturing.
  • ⦁ Promoting Fintech and the digital economy is a focus area for this budget.
  • ⦁ 75 digital banking systems in 75 districts by scheduled commercial banks.
  • ⦁ IBC to be amended to improve the efficiency of the resolution process, including cross border.
  • ⦁ Core Banking Services to start in Post offices.
  • ⦁ PM Gati-shakti master-plan Has scope to enhance multimodal communication through 7 engines, 2000 km of the rail network to be brought under KAVACH & Highway network to grow by 25,000 km in FY23.
  • ⦁ Contracts for implementation of multimodal logistics parks at 4 locations to be awarded in 2022-23, in PPP Mode.
  • ⦁ ECLGS (Emergency Credit Line Guarantee Scheme) to be extended up to March 2023, guaranteed cover extended by another Rs 50,000 crore.
  • ⦁ 8 million new dwellings in rural, urban areas to be completed under PM Awas Yojana.
  • ⦁ Rs 2.37 trillion worth of MSP direct payments to wheat and paddy farmers.
  • ⦁ Rs 2 trillion outlay for MSMEs. Additional loans for 13 mn MSMEs.
  • ⦁ Rs 48,000 crore allocated to housing projects under *PM Housing Scheme* for FY23, Rs 1,500 crore allocated for the development of the Northeast in FY23 & Desh stack e-portal to be launched to promote Digital infra.
  • ⦁ New provision to file the updated return within 2 years of the relevant assessment year.
  • ⦁ The alternate minimum tax for cooperative societies down from 18.5% to 15%.
  • ⦁ The tax deduction limit for state Govt employees* to NPS was raised from 10% to 14%**.
  • ⦁ Surcharge on Corporate tax pruned from 12% to 7% Surcharge on the transfer of long-term capital gains tax capped at 15%.
  • ⦁ Tax exemption to start-ups extended to March 2023.
  • ⦁ Gross GST collection for January 2022 at a record Rs 1.41 trillion.
  • ⦁ No change in income tax slab.
  • ⦁ Electric Vehicles battery-swapping policy is to be brought out with interoperability standards.
  • ⦁ Concessional duty on import of capital goods to be phased out.
  • ⦁ Duty on unpolished diamonds to be reduced to 5%.
  • ⦁ Customs duty on steel scrap extended by a year.
  • ⦁ RBI led digital rupee using blockchain to be launched in FY23, *1% TDS* on the transfer of virtual digital assets & income to be taxed at 30%.
  • ⦁ 68% of capital outlay for the Domestic defense industry.
  • ⦁ Revised Fiscal Deficit 6.9% of GDP in FY22 as against 6.8% in Budget estimates, Fiscal deficit at 6.4% in FY23.
  • ⦁ Total expenditure in FY23 estimated at Rs 39.45 trillion; total resources mobilization to be Rs 22.84 trillion other than borrowing.
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Zero Tax on Salary of Rs. 10,00,000? Is it possible?

Zero Tax on Salary of Rs. 10,00,000? Is it possible?

Yes, even if your salary is up to Rs. 10,50,000, you will not be required to pay the taxes after reading this article.

1. Standard Deduction

⦁ Assumption – Salary Considered – Rs. 10,50,000. If even if it is less, you can still save the taxes to zero and yes, you heard it right – Legally, without having the sleepless nights of getting notices from the Income Tax Department.

⦁ the government provides the Standard Deduction of Rs. 50,000. So your taxable salary is Rs. 10,50,000 – 50,000 = Rs. 10,00,000.

2. Deduction under Section 80C. Confused about what comes under 80C – Read Below –

⦁ PPF, EPF, LIC premium, Equity-linked saving scheme, principal amount payment towards home loan, stamp duty and registration charges for the purchase of property, Sukanya Samriddhi Yojana (SSY), National saving certificate (NSC), Senior citizen savings scheme (SCSS), ULIP, tax saving FD for 5 years, Infrastructure bonds, etc.

⦁ The maximum deduction which can be claimed here is Rs. 1,50,000. Hence, considering you invest Rs. 1,50,000, your taxable salary becomes – Rs. 10,00,000 – Rs. 1,50,000 = Rs. 8,50,000 (taxable salary).

3. Deduction under Section 80CCD (1b) – National Pension Scheme –

⦁ You can claim a deduction of Rs. 50,000 by investing under NPS. Yes, it has restrictions for the withdrawal, but this will help you in building a retirement corpus.

⦁ The taxable salary after investing here will become – Rs. 8,50,000 – Rs. 50,000 = Rs. 8,00,000.

4. Deduction Under Section 80D – Medical Insurance –

⦁ Indians, yes you heard it right we Indians have started giving importance to Insurance policies and yes now we don’t ask ” Wapas Kitna Milega Kuch Nahi Hua To” – With this change in mindset and living in a pollutive environment we require medical insurance. “Sone pe Suhaga” is it will even save your taxes.

  • ⦁ For self, spouse & children – There is a cap of Rs. 25,000 or 50,000 (in case of senior citizen)
  • ⦁ For Parents – There is a cap of Rs. 25,000 or 50,000 (in case of senior citizen)
  • ⦁ Even body checkups are allowed and a deduction up to Rs. 5,000 can be claimed. But the upper limit is mentioned above.
  • ⦁ If your parents are senior citizens, and they don’t have medical insurance and they aren’t filing their Income Tax Return and if you paid for their medical treatment, you can claim up to Rs. 50,000.
  • ⦁ Hence, after section 80D, the taxable salary shall become – Rs. 8,00,000 – Rs. 25,000 = Rs. 7,75,000.

5. Interest on Housing Loan – Section 24b of Income Tax Act –

⦁ We Indians grow up hearing “Apna Ghar Apna Hi Hota Hai” and our minds start thinking about it as soon as we start family planning.

⦁ Interest on housing loans is allowed till Rs. 2,00,000 every financial year. Hence, your taxable salary becomes – Rs. 7,75,000 – Rs. 2,00,000 = Rs. 5,75,000.

6. Interest on Education Loan / Purchase of Electric Vehicle / Donation Under Section 80G —

⦁ Education has become very costly and middle-class parent cannot afford to pay from their pocket, hence education loan is taken by the number of students. The interest component of the loan is deductible under section 80E.

⦁ The world is shifting from Petrol/ Diesel to EVs and yes, you can even claim a deduction of up to Rs. 1,50,000 on interest paid for the purchase of EVs. The deduction is available u/s 80EEB. (Vehicle should be financed, notional interest cannot be claimed).

⦁ If none of the above is applicable, then donations are also allowed as deductions. Provided you are donating to charitable trust or NGOs which has got the certificate from Income Tax.

⦁ Now the overall objective is to reduce the taxable income from Rs. 5,75,000 to Rs. 5,00,000. Considering Rs. 75,000 deductions are claimed by using the above section. Then you need to pay zero taxes. Confused? Happy? How How? Let us see –

⦁ Now the Taxable salary is Rs. 5,00,000. The tax on income up to Rs. 2,50,000 is exempt from tax. Thus the tax payable would be Rs. 12,500 (5% slab from Rs. 2,50,000 to Rs. 5,00,000. Hence 5% of Rs. 2,50,000 is Rs. 12,500).

7. Rebate under section 87A –

⦁ If your income is Rs. 5,00,000 or lesser, you can claim a rebate under section 87A for a maximum of Rs. 12,500. Hurrah the tax payable is Rs. 12,500 (tax calculated above) – Rs. 12,500 (rebate u/s 87A) = 0 (Zero).

“Start Planning, you can thank us later 🙂“

⦁ Upcoming article – How to pay zero taxes on Rs. 20,00,000 salary. Stay tuned.

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All IECs not been updated after 01.07.2020 will be de-activated –

⦁ All IECs (Import Export Code) which have not been updated after 01.07.2020 shall be de-activated with effect from 01.02.2022. The list of such IECs may be seen at the link (https://www.dgft.gov.in/CP/?opt=IECDL). The concerned IEC holders are provided an opportunity to update their IEC in this interim period till 31.01.2022, failing which the IECs shall be de-activated from 01.02.2022. Any IEC where an online updation application has been submitted but is pending with the DGFT RA for approval shall be excluded from the de-activation list.

⦁ It may further be noted that any IEC so de-activated, would have the opportunity for automatic re-activation without any manual intervention or any visits to the DGFT RA. For IEC re-activation after 31.01.2022, the said IEC holder may navigate to the DGFT website and update their IEC online. Upon successful updation, the given IEC shall be activated again and transmitted accordingly to the Customs system with the updated status.

Reference is drawn to Notification No. 58/2015-2020 dated 12.02.2021, 11/2015- 2020 dated 01.07.2021, 16/2015-2020 dated 09.08.2021, whereby it was mandated by DGFT to all IEC holders to ensure that details in their IEC is updated electronically every year during April-June period (for which no user charges were to be borne by the IEC holder). Based on representations received from the IEC holders who had not updated their IECs, the period of
updation was extended up to 31.07.2021 and subsequently to 31.08.2021. Due intimations were also provided vide Trade Notice 18/2021-2022 dated 20.09.2021 and Trade Notice 25/2021-22 dated 19.11.2021 prior to the phase-wise deactivation of the IECs not updated yet.

IEC-Updation last date notification, update otherwise will be deactivatedDownload

In continuation to the aforementioned notification(s) and Trade Notice(s) and as per para 2.05(e) of the Foreign Trade Policy (FTP), the third phase of deactivation of IECs which are not yet updated is being started.

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“GePP-On” new functionality for generating E-invoicing (GST, Helping Business –

With the intent of – helping businesses – to generate e-invoices (GST), NIC has released an application known as ‘GePP-On’. (GST e-Invoice Preparing and Printing (GePP) Tool)

To generate e-invoices using GePP-on application, one needs to enter the invoice details in the form designed in the application.

Following are the features of GePP-On:

1. Browser-desktop based application that works on mobile devices as well
2. Generation of IRN
3. Cancellation of IRN
4. Generation of e-way bill number along with IRN
5. Printing of e-invoice with QR Code
6. You can create customer and HSN master
7. Designed to work in offline mode
8. Backup and restoration of data and many such related features.

Currently, the beta version of “GePP-On” is released for businesses that are enabled for e-invoice generation.

These businesses can use the existing login credentials to access the application. Shortly, the final version of GePP-On will be made available.

Download link to GePP:https://einv-apisandbox.nic.in/gepp/#/

The efforts to release of GePP-On application for e-invoice generation is a welcome move, not only for businesses that are already enabled for e-invoicing but also would benefit many small businesses in the coming days, when more businesses are brought under the ambit of e-invoicing.

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The textile industry is seeing a major shift in terms of growth –

The textile industry is seeing a major shift in terms of growth. It’s outperforming. Re-rating of the entire Indian textile industry in focus. Hold tight for big-time returns as robust export opportunities give strong and sustainable earnings visibility Textile company shares bucked the weak market trend and rallied on Thursday as improving exports of cotton and made-up apparel, along with attractive valuation and earnings growth visibility, made analysts bullish on the sector.

Shares of Super Fine Knitters, Super Spinning, and Filatex India rallied up to 10 percent on Thursday. Those of JCT, Surat Textile, Swasti Vinayaka, KPR Mill, Sumeet Industries, Bhandari Hosiery, Minaxi Textiles, and Bombay Rayon, gained between 4 percent and 5 percent, and Gokaldas Exports, Suryaamba Spin, and Vardhman Textiles also ended in the green.

In comparison, the S&P BSE Sensex fell over 1 percent, or 621 points, and closed the session in the 60,000-mark. Further, the US-China trade war and imposition of additional duties on Chinese T&A imports have forced US-based importers to scout other destinations such as India.

In December, the US signed into law legislation that bans imports from China Xinjiang region over concerns about forced labor. As Xinjiang makes up nearly 20 percent of the global cotton market, the supply re-adjustment on account of this ban has led to more demand for Indian cotton and cotton yarn, analysts at Spark Capital said while initiating coverage of the sector.

They highlighted that cotton and cotton yarn exports from India have surged at a 34 percent CAGR (between April and October) from FY19-21. The US market accounts for 15 percent of global T&A imports. Countries such as China, Bangladesh, Vietnam, and Cambodia have become reliant on India for their cotton requirements after the ban, and Indian cotton exports have skyrocketed in the past eight months. Separately, India has witnessed increased exports in the made-up segment. The demand in the segment has significantly increased because of lockdown-led home confinements and the pandemic-induced new standard operating procedures (SoPs) which has led to the underlying volume demand improving. India being the second-largest supplier of made-ups naturally benefitted on account of Chinese suppliers losing market share, Spark Capital pointed out.

The government’s stance on free trade agreements (FTAs) is a welcome policy change for the T&A players. The stocks in the sector are also ripe for a re-rating as robust export opportunities give strong and sustainable earnings visibility, say analysts at ICICI Securities. Revival in the hospitality sector, along with duty reimbursement by the government of India, and market share gain on China 1 theme will drive earnings trajectory. Spread between yarn and cotton prices continues to remain high and should enable yarn producers to report strong earnings for Q3FY22, said a note by JM Financial.

From an investment viewpoint, analysts suggest playing the theme by going long on Suryaamba Spin, Vardhman Textiles, Trident, Sutlej Textiles, Alok Industries, KPR Mill, Nitin Spinners, Welspun India, Indo Count, Himatsingka Seide, Gokaldas Exports. This should be seen as a buying opportunity. Whenever market gives a dip, focus on these stocks.

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Reporting of Sales in GSTR-3B for Restaurant supplying food through ECO –

Who are ECOs?

  • ⦁ ECO’s are e-commerce operators or aggregators who bridge the gap between buyer and seller. For Example – Swiggy, Zomato, Ola, Uber, Flipkart, Amazon all are examples of ECOs.
  • ⦁ Any person supplying the following services is notified under section 9(5) of the CGST Act, 2017 –
  • ⦁ Restaurant Service – effective from 1st January 2022 – Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021.
  • ⦁ Motor Cabs
  • ⦁ accommodation
  • ⦁ housekeeping services

Where should we report the transaction in GSTR-3B?

Supplies reported byReporting in Form GSTR-3B
Supplies under 9 (5) reported by ECOTable 3.1(a) of GSTR-3B
Registered person/Restaurant supplying through ECOTable 3.1(c) along with nil and exempted supply

For more details, please refer to CBIC Circular No. Download

Read more – GST for restaurants registered with swiggy, zomato, & other e-commerce aggregators.

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One-time relaxation for verification of all income tax returns –

Best Regards, Akhil Amit And Associates

⦁ Onetime relaxation for verification of all income tax returns e-filed for the Assessment Year 2020-21.

⦁ We can do verification till 28/02/2022.

⦁ Processing u/s 143(1) will be done by 30/06/2022.

⦁ You can find the process to e-verify the return here – https://akhilamitassociates.com/blog/how-to-e-verify-the-income-tax-returns-on-new-income-tax-portal-best-ca-near-me/

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𝗠𝘂𝗺𝗯𝗮𝗶 𝗜𝗧𝗔𝗧: 𝗦𝗾𝘂𝗮𝗿𝗶𝗻𝗴 𝗼𝗳𝗳 𝗹𝗼𝗮𝗻 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻 𝗱𝗼𝗲𝘀 𝗻𝗼𝘁 𝗶𝗻𝘃𝗶𝘁𝗲 𝗽𝗲𝗻𝗮𝗹𝘁𝘆 𝘂𝗻𝗱𝗲𝗿 𝗦.𝟮𝟳𝟭𝗗 / 𝟮𝟳𝟭𝗘

S.269SS and S.269T mandate that transactions in the nature of acceptance/repayment of loan/ deposit etc should be done through account payee cheque or account payee bank draft or use of electronic clearing system through a bank account. Non-adherence of provisions of S.269SS or S.269T invites penalty u/s 271D & E, respectively. However, S.273B provides a safe harbor if such default is because of a reasonable cause.

In its recent judgment Mumbai ITAT has observed, 𝘄𝗵𝗲𝗿𝗲𝗶𝗻 𝗹𝗼𝗮𝗻 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 𝗮𝗿𝗲 𝘀𝗾𝘂𝗮𝗿𝗲𝗱 𝗼𝗳𝗳 𝗯𝘆 𝗷𝗼𝘂𝗿𝗻𝗮𝗹 𝗲𝗻𝘁𝗿𝗶𝗲𝘀 𝗶𝗻 𝗮 𝗯𝗮𝗰𝗸𝗱𝗿𝗼𝗽 𝗼𝗳 𝗴𝗲𝗻𝘂𝗶𝗻𝗲 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀, 𝗶𝘁 𝘄𝗼𝘂𝗹𝗱 𝗯𝗲 𝘀𝗮𝗳𝗲 𝘁𝗼 𝗰𝗼𝗻𝗰𝗹𝘂𝗱𝗲 𝘁𝗵𝗮𝘁 𝘁𝗵𝗲𝘀𝗲 𝗲𝗻𝘁𝗿𝗶𝗲𝘀 𝘄𝗲𝗿𝗲 𝗽𝗮𝘀𝘀𝗲𝗱 𝗼𝘂𝘁 𝗼𝗳 𝗯𝘂𝘀𝗶𝗻𝗲𝘀𝘀 𝗰𝗼𝗻𝘀𝘁𝗿𝗮𝗶𝗻𝘁𝘀, 𝗲𝘅𝗶𝗴𝗲𝗻𝗰𝗶𝗲𝘀 𝗮𝗻𝗱 𝗮𝗱𝗺𝗶𝗻𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝘃𝗲 𝗰𝗼𝗻𝘃𝗲𝗻𝗶𝗲𝗻𝗰𝗲. Such business constraints, exigencies, and administrative convenience 𝘄𝗼𝘂𝗹𝗱 𝗰𝗼𝗻𝘀𝘁𝗶𝘁𝘂𝘁𝗲 𝗿𝗲𝗮𝘀𝗼𝗻𝗮𝗯𝗹𝗲 𝗰𝗮𝘂𝘀𝗲 𝘄𝗶𝘁𝗵𝗶𝗻 𝘁𝗵𝗲 𝗺𝗲𝗮𝗻𝗶𝗻𝗴 𝗼𝗳 𝗦.𝟮𝟳𝟯𝗕 𝗼𝗳 𝘁𝗵𝗲 𝗔𝗰𝘁 𝗮𝗻𝗱 𝗽𝗲𝗻𝗮𝗹𝘁𝘆 𝘄𝗼𝘂𝗹𝗱 𝗻𝗼𝘁 𝗯𝗲 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗶𝗻 𝘀𝗾𝘂𝗮𝗿𝗶𝗻𝗴 𝗼𝗳 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀.

[ 𝗠/𝘀. 𝗠𝗮𝗰𝗿𝗼𝘁𝗲𝗰𝗵 𝗗𝗲𝘃𝗲𝗹𝗼𝗽𝗲𝗿𝘀 𝗟𝘁𝗱., 𝗜𝗧𝗔 𝗡𝗼.𝟯𝟬𝟰𝟵 & 𝟰𝟬𝟱𝟰 /𝗠𝘂𝗺/𝟮𝟬𝟭𝟵]

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