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  In the preparation of this website we have attempted to offer the most current, correct and clearly expressed information to the extent possible. However, changes and inadvertent errors can occur and applicable laws, rules and regulations can change.  
  The information contained in this web site is general and not intended to serve as advice. The contents are not a substitute for specific advice and should not be relied on as such. Users are encouraged to consult professional for advice concerning specific matters before making any decisions.  
  Goel Gupta Maheshwari & Associates Chartered Accountants and all it's partners and associates disclaims all and any liability to any person in respect of anything or in consequence of anything done or omitted to be done by any person or user in reliance, whether whole or partial, upon any information contained herein.  
 
     
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