Corporate & Compliance Digest May 11, 2026

We are delighted to share this week's AKP Corporate & Compliance Weekly Digest. Please feel free to write to us with your feedback at info@akandpartners.in.

1. Labour Law & Employment Law

1.1. Haryana Government Releases Draft Labour Code–Related Rules for Public Consultation

In early May 2026, the Government of Haryana released draft rules under all four Labour Codes—Wages, Industrial Relations, Occupational Safety and Health, and Social Security—for public consultation, signalling a comprehensive overhaul of the State’s labour law framework. The proposed rules set out updated procedures on minimum wages, trade unions, dispute resolution, workplace safety, health standards, and social security benefits, while seeking to replace legacy state regulations and align Haryana’s regime with the central Labour Codes. Stakeholders have been invited to submit objections and suggestions within 30 to 45 days, depending on the respective draft rules.

1.2. Haryana exempts OSH Code-registered establishments from Shop Act Registration

The Haryana Government has announced that establishments registered under Section 3 of the Occupational Safety, Health and Working Conditions Code, 2020 (“OSH Code”) will no longer be required to obtain separate registration or submit business commencement intimations under Sections 13 and 13A of the Haryana Shop and Commercial Establishments Act, 1958 (“Shop Act”). This exemption aims to remove duplication and simplify compliance for businesses operating in the State. However, such establishments must continue to comply with all remaining provisions of the Shop Act, except where they conflict with the OSH Code.

1.3.  Lakshadweep publishes the Lakshadweep OSH Rules 

The union territory of Lakshadweep has formally published the Occupational Safety, Health and Working Conditions (Lakshadweep) Rules, 2025 (“Lakshadweep OSH Rules”), replacing earlier corresponding rules in the region.  The Lakshadweep OSH Rules detail wide‑ranging provisions on registration of establishments, duties of employers and employees, safety standards, medical examinations, hazardous process controls, and welfare facilities. They also set out procedures for licensing, factory approvals, inspections, and handling of dangerous operations, alongside specific requirements for contract labour and inter‑state migrant workers. The framework introduces structured safety committees, defines qualifications for inspectors and medical officers, and mandates extensive record‑keeping and reporting.

1.4. Madhya Pradesh Releases Draft Labour Code Rules for Public Consultation

The Government of Madhya Pradesh on April 30, 2026, released draft rules under the Code on Wages and the Industrial Relations Code for public consultation, aiming to modernise and streamline the State’s labour law regime. The proposed Wage Rules set out norms for minimum wage calculation, working hours, rest days, wage payments, inspections and dispute resolution, along with a detailed skill‑based occupational classification, while the draft Industrial Relations Rules outline procedures for trade union registration, standing orders, dispute settlement, layoffs and closures, supported by updated compliance and record‑keeping requirements. Stakeholders may submit objections or suggestions to both draft rules within 45 days of publication.

1.5. Maharashtra Releases Draft OSH and Social Security Rules for Public Consultation

On May 5, 2026, the Government of Maharashtra published draft rules under the Occupational Safety, Health and Working Conditions Code and the Code on Social Security, aimed at strengthening workplace safety and streamlining social security administration across the State. The proposed MH OSH Rules set out updated compliance requirements for factories and ports, covering registration, safety committees, hazardous processes, working hours, medical examinations and employer obligations for safe working conditions. Alongside this, the draft MH Social Security Rules outline the framework for unorganised workers’ welfare boards, worker registration, gratuity and maternity benefits, administration of the Social Security Fund, and vacancy reporting through Career Centres. Stakeholders may submit objections or suggestions to both draft rules within 45 days of publication.

1.6.  Central Government notifies 1 per cent construction Cess under SS Code

The Central Government has announced that employers undertaking building or other construction work must now pay a cess fixed at 1 per cent (one per cent) of the project’s construction cost, effective from May 8, 2026. This replaces the earlier September 26, 1996, notification and has been issued under the SS Code. The update aims to streamline how contributions for construction‑sector welfare are calculated.

1.7.  Centre delegates powers on layoffs, retrenchment and closure applications

The Central Government has authorised Joint Secretary-level officers and above in the Ministry of Labour and Employment to examine applications relating to layoffs, retrenchment and closure in establishments where the centre is the appropriate authority. This delegation is issued under section 100 of the IR Code. The move streamlines decision‑making by enabling senior officials to process such requests directly.

1.8.  Centre sets 90-day timeline for mandatory vacancy reporting

The Central Government has announced that, starting 90 (ninety) days from the notification of the Social Security (Central) Rules, 2026 (May 8, 2026), all public and private sector employers shall report their vacancies to the designated career centre. This requirement is issued under section 139 of the SS Code.

1.9. Centre appoints officials to oversee career centre functions

The Central Government on May 8, 2026, has designated the Joint Director (Employment) or Director (Employment) in the Directorate General of Employment as the executive officer responsible for carrying out duties under Chapter XIII of the SS Code. This notification clarifies who will oversee and implement activities related to Central Career Centres.

1.10. Centre authorises officers to oversee prosecution and compounding Under SS Code

The Central Government has authorised the Director (Employment) and Joint Director (Employment) at the Central Career Centre to sanction prosecution and compounding of offences under Chapter XIII of the SS Code. Their jurisdiction extends across all of India, covering actions under the relevant rules and schemes.

1.11.  Vacancy Reporting Exempted for Roles Paying Below Rs. 11,000

The Central Government has clarified and notified that employers are not required to report vacancies carrying monthly wages below Rs. 11,000 (Indian Rupees Eleven Thousand) to career centres under section 139 of the SS Code. This exemption applies to all such low‑remuneration roles across sectors.

1.12. Central Government Notifies Comprehensive Labour Code Rules

In May 2026, the Central Government brought into force a complete set of Central Rules under all four Labour Codes, establishing a uniform and digitised labour compliance framework across India. These include the Central OSH Rules (effective 9 May 2026), strengthening workplace safety, health standards, welfare facilities and protections for women, migrant and contract workers; the Central Social Security Rules (effective 8 May 2026), streamlining registration, benefits such as ESI, gratuity and maternity relief, and governance of social security institutions; the Central Code on Wages Rules (effective 8 May 2026), standardising minimum wage calculations, wage payments, bonuses and record‑keeping; and the Central Industrial Relations Rules (effective 8 May 2026), setting clear procedures for trade unions, standing orders, dispute resolution, strikes, retrenchment and closures. Together, these rules replace multiple legacy regulations and aim to ensure consistency, transparency and time‑bound compliance for employers, workers and authorities nationwide.

1.13. Government issues comprehensive SO 2026 for mining, manufacturing and service sectors

The Central Government has notified the Model Standing Orders, 2026 (“SO 2026”) on May 8, 2026, under the IR Code, replacing the the Industrial Employment (Standing Orders) Central Rules, 1946. The SO 2026 set out uniform provisions for worker classification, shift work, leave, wages, service records, confirmation, retirement and transfers. Establishments must display key information such as working hours, holidays and wage rates and ensure electronic or manual maintenance of service records. They also detail procedures for disciplinary action, suspension, termination and grievance redressal, including the role of Internal Complaints Committees in cases of sexual harassment. The Orders apply across mining, manufacturing and service sectors, with sector-specific schedules, and require employers to notify the certifying officer upon adopting them.

1.14. Central Government Issues Key ESIC‑Related Notifications Under the Social Security Code

The Central Government rolled out a series of notifications under the Social Security Code, 2020, strengthening the governance, enforcement and service delivery framework of the Employees’ State Insurance Corporation (ESIC). These measures clarify authentication of ESIC decisions, empower senior ESIC officers to sanction and initiate prosecutions, act as recovery officers, and enforce compliance under Chapter IV of the SS Code. The Government has also notified 12 per cent annual interest on delayed social security contributions and launched a new medical facilities scheme allowing non‑ESI beneficiaries under other central schemes to access under‑utilised ESIC hospitals on a user‑charge basis. Collectively, these steps aim to enhance administrative clarity, expand utilisation of ESIC infrastructure, and strengthen compliance and recovery mechanisms nationwide.

1.15. Central Government Issues Key ESIC‑Related Notifications Under the Social Security Code  

The Central Government rolled out a series of notifications under the Social Security Code, 2020, strengthening the governance, enforcement and service delivery framework of the Employees’ State Insurance Corporation (ESIC). These measures clarify authentication of ESIC decisions, empower senior ESIC officers to sanction and initiate prosecutions, act as recovery officers, and enforce compliance under Chapter IV of the SS Code. The Government has also notified 12 per cent (twelve per cent) annual interest on delayed social security contributions and launched a new medical facilities scheme allowing non‑ESI beneficiaries under other central schemes to access under‑utilised ESIC hospitals on a user‑charge basis. Collectively, these steps aim to enhance administrative clarity, expand utilisation of ESIC infrastructure, and strengthen compliance and recovery mechanisms nationwide.

1.16. Central Government Issues Multiple Notifications to Operationalise the Industrial Relations Code

The Central Government issued a series of notifications under the Industrial Relations Code (IR Code) to strengthen dispute resolution, enforcement and administrative clarity for establishments where it is the appropriate authority. These measures include appointing conciliation officers, appellate authorities, certifying officers, and officers empowered to conduct enquiries, impose penalties, compound offences and exercise delegated Central Government powers across defined jurisdictions. The Government has also formally established the Worker Re‑skilling Fund to support affected workers. Collectively, these notifications replace earlier frameworks, decentralise authority to regional labour officials and aim to ensure more efficient, transparent and uniform implementation of the IR Code nationwide.

1.17. Government constitutes technical advisory committee on child and adolescent labour

The central government has formed a Technical Advisory Committee under the Child and Adolescent Labour (Prohibition and Regulation) Act, 1986. The committee comprises senior officials from national bodies covering factory safety, mining safety, health services, medical research, occupational health, toxicology and mental health.  Its role is to provide technical guidance on matters relating to child and adolescent labour regulation.

1.18. EPFO issues revised procedure for handling compliance‑related grievances

The Employees’ Provident Fund Organisation (“EPFO”) has introduced a uniform procedure for managing complaints relating to non‑compliance by establishments vide circular dated May 6, 2026, replacing earlier circulars. Regional Offices shall register complaints on the CAIU portal, verify details within 5 (five) days and seek any missing information from complainants. Employers are given a 7 (seven) day window to respond, with reminders and limited extensions permitted.  Unresolved cases may be escalated to Zonal Offices for inspection approval, which shall be decided within 7 (seven) days. The circular also outlines mandatory feedback, review options for complainants, and specific handling of VIP or vigilance‑related complaints. This framework aims to streamline grievance handling and ensure timely corrective action.

1.19. PFRDA aligns NPS investment conduct requirements with SEBI framework 

The Pension Fund Regulatory and Development Authority (“PFRDA”) has clarified that all matters relating to insider trading, self-dealing and front running in the context of National Pension System (“NPS”) investments will now be governed exclusively by the applicable Securities and Exchange Borad of India (“SEBI”) regulations. This move supersedes PFRDA’s earlier July 25, 2019, circular and avoids regulatory overlap by applying SEBI’s Prohibition of Insider Trading Regulations, 2015 to pension funds, their directors, employees and associated personnel. Pension funds must adopt SEBI‑compliant internal policies, model codes of conduct, monitoring systems and training mechanisms. PFRDA shall continue supervisory oversight to assess governance and compliance standards, effective from May 5, 2026.

1.20. PFRDA introduces ‘NPS Sanchay’ to expand simplified pension access for the informal sector

The PFRDA has launched National Pension System (“NPS”) Sanchay, a simplified NPS variant designed to enhance accessibility for India’s informal workforce, which represents a major share of the country’s labour market. Open to citizens aged 18–85, the scheme reduces complexity by providing default investment choices aligned with existing government‑sector investment guidelines and is available across all registered pension funds. Standard NPS rules on exits, withdrawals, charges and minimum contributions shall apply, and Point of Presences shall follow the prevailing charge framework. Subscribers may change their pension fund or asset allocation in line with applicable regulations, and pension funds can launch Multi Scheme Framework schemes subject to prescribed conditions. The circular is effective from May 6^th, 2026.

1.21. Uttarakhand Releases Draft Industrial Relations and Social Security Rules for Public Consultation

In May 2026, the Government of Uttarakhand released draft rules under the Industrial Relations Code and the Social Security Code, inviting stakeholder feedback as part of the State’s labour law reforms. The proposed Uttarakhand Industrial Relations Rules, 2026 lay down procedures for trade unions, grievance redressal, dispute resolution, standing orders, strikes, layoffs, retrenchments, closures and the Worker Re‑skilling Fund, while the draft Uttarakhand Social Security Rules, 2026 set out frameworks for social security boards, gratuity, maternity benefits, employee compensation, cess collection, record‑keeping and appeals. These draft rules aim to replace legacy regulations and align State laws with the central labour codes, with objections and suggestions invited within the prescribed consultation periods.

2. Stamp Duty & Registration

2.1. Chhattisgarh Notifies 25 per cent Stamp Duty Reduction for Defence Personnel

The Chhattisgarh state government grants a 25 per cent reduction in stamp duty to serving soldiers, ex-servicemen, and their widows who are domiciled in Chhattisgarh, on the purchase of immovable property valued up to INR 25 Lakh (Indian Rupees Twenty-Five Lakh only). Four conditions apply: (1) the benefit is available only once per person; (2) a Chhattisgarh domicile certificate is mandatory; (3) the buyer must submit an affidavit declaring it is a first-time claim; and (4) proof of being a serving/ex-serviceman or widow must be submitted. For properties valued above INR 25 Lakh (Indian Rupees Twenty Five Lakh only), stamp duty applies normally on the excess amount.

2.2. Odisha government Amends Stamp Act

The Odisha Cabinet approved an amendment to the Indian Stamp Act, 1899, to address issues arising under the Odisha Apartment (Ownership and Management) Act, 2023, whereby the Association of Allottees was earlier burdened with paying 5 per cent stamp duty on the deed of conveyance for transfer of common areas and facilities at the time of first registration. This is now replaced with a nominal flat stamp duty of INR 50,000 (Indian Rupees Fifty Thousand only). Simultaneously, the earlier three slab stamp duty structure of 3 per cent, 4 per cent, and 5 per cent for individual apartment buyers has been replaced with a uniform 5 per cent stamp duty on the apartment unit, along with its undivided proportionate share in common areas, collected at the time of execution of the individual deed of conveyance.

2.3. Chhattisgarh Provides 50 per cent Registration Fee Relief for Property Transfers in Favour of Women

The Chhattisgarh state government has amended the Table of Registration Fees by inserting Serial No. 67 under "Exemptions and Reductions." It grants a 50 per cent reduction in the applicable registration fee on all property transfer documents executed exclusively in favour of women. The concession applies to documents under Article I clause (a), Note 2 clause (a), and Note 5 of the Schedule of Registration Fees. The notification takes effect from the date of its publication in the Official Gazette.

3.  Securities & Capital Markets

3.1. NSDL operationalises PaRRVA for verification of past risk and returns

National Securities Depository Limited (“NSDL”) has informed participants about the operationalisation of the Past Risk and Return Verification Agency (“PaRRVA”), pursuant to a circular issued by SEBI. PaRRVA has been introduced to bring greater transparency and uniformity in the verification of past performance claims relating to risk and returns. NSDL has advised its participants to take note of the new framework and comply with the requirements as specified by SEBI. The circular also reiterates forthcoming compliance obligations for participants, including periodic reporting and audit submissions, to be filed within the prescribed timelines and through the specified modes.

3.2. NSDL issues compliance advisory on updated UNSC ISIL and Al‑Qaida sanctions list

NSDL has issued a participant services circular highlighting updates to the United Nations Security Council (“UNSC”) sanctions list relating to ISIL (Da’esh), Al‑Qaida and associated individuals and entities, in accordance with Section 51A of the Unlawful Activities (Prevention) Act, 1967. Acting on directions received from SEBI, NSDL has reminded participants of their obligations under the Anti‑Money Laundering and Combating the Financing of Terrorism (“AML/CFT”) framework, including continuous screening of existing and future accounts against the updated sanctions list and ensuring that no accounts are held or operated by designated individuals or entities. Participants have been advised to promptly report matches, follow the prescribed procedure for delisting requests, and regularly monitor updates published by SEBI and the UNSC to ensure ongoing compliance.

3.3. NSDL amends business rules for dispatch of Consolidated Account Statement

NSDL has issued a circular notifying amendments to its Business Rules relating to the dispatch of the Consolidated Account Statement (“CAS”) for all securities assets. The amendments modify Rule 14.3 pertaining to clients and Annexure K dealing with the rights and obligations of beneficial owners and depository participants. These changes seek to streamline and clarify the framework governing CAS dispatch across securities held by investors. NSDL has advised all participants to take note of the revised provisions, enclosed in track‑change format, and to ensure timely compliance in accordance with the updated business rules and ongoing reporting obligations.

3.4. NSE reiterates TRAI directions on numbering series for service, transactional and promotional calls

National Stock Exchange of India Limited (“NSE”) has reminded trading members to strictly comply with the directions issued by the Telecom Regulatory Authority of India (“TRAI”) on the use of designated numbering series for voice calls. As per the regulatory mandate, the 1600xx series is to be used exclusively for service and transactional calls, while the 140xx series is to be used only for promotional calls. NSE has reiterated that trading members must adhere to these distinctions in line with the Telecom Commercial Communications Preference Regulations, 2018, and has enclosed definitions of service, transactional and promotional communications for clarity, emphasising continued compliance with TRAI guidelines.

3.5. NSE operationalises PaRRVA framework pursuant to SEBI circular

NSE has informed trading members about the operationalisation of the PaRRVA framework, in accordance with the circular issued by the SEBI. Under the framework, Care Ratings Limited has been recognised as PaRRVA, with NSE acting as the PaRRVA Data Centre. Following completion of the pilot phase, PaRRVA has commenced regular operations from May 04, 2026. The framework prescribes timelines for investment advisers and research analysts to enrol with PaRRVA if they wish to communicate certified past performance data to clients, and sets out restrictions on the use of pre‑PaRRVA performance data after specified transition periods. NSE has advised members to take note of the revised compliance requirements and timelines arising from the operationalisation of PaRRVA.

3.6. NSE Clearing issues norms on acceptance of bank guarantees as collateral

NSE Clearing has issued a circular revising the conditions for acceptance of bank guarantees as collateral for margin deposits under the Securities Lending and Borrowing Scheme. For electronic bank guarantees, a minimum validity of seven days along with a minimum claim period of seven days has been prescribed; where no separate claim period is provided, a minimum validity of fourteen days shall apply, with an implied claim period adjustment. In the case of physical bank guarantees, the minimum validity has been stipulated as three months, with similar provisions for claim periods where not expressly specified by the issuing bank. NSE Clearing has clarified that there is no change to the existing collateral formats and that the circular is issued as a partial modification to earlier guidelines.

3.7. NSE launches SBI Nifty200 Value 30 Exchange Traded Fund on MF Invest platform

NSE has announced the launch of the New Fund Offer (“NFO”) for the SBI Nifty200 Value 30 Exchange Traded Fund (“ETF”) on the NSE MF Invest platform. The NFO will be open for subscription from May 07, 2026 to May 18, 2026, with allotment scheduled for May 20, 2026. The ETF will be available under both direct growth and regular growth options and is categorised as an equity scheme. NSE has advised members to ensure that clear funds are received in the designated clearing corporation account by May 19, 2026 at 3:00 PM, to enable timely allotment.

3.8. NSE circulates SEBI advisory on AI‑based vulnerability detection tools

NSE has circulated an advisory issued by the SEBI on the risks associated with emerging advanced Artificial Intelligence (“AI”) tools used for vulnerability detection, such as Mythos. The advisory highlights that while such tools can rapidly identify system vulnerabilities at scale, they may also increase exposure to cyber risks, including threats to data confidentiality, system integrity and reliability of outcomes. SEBI has emphasised the need for coordinated vulnerability management across the securities market ecosystem and has constituted a dedicated task force, cyber‑suraksha.ai, to facilitate risk assessment, information sharing and mitigation strategies. Trading members have been advised to take note of the advisory and comply with the recommended cyber security and cyber resilience measures in conjunction with existing SEBI frameworks.

3.9. CDSL amends DP Operating Instructions to enhance the Basic Services Demat Account framework

Central Depository Services (India) Limited (“CDSL”) has issued amendments to the Depository Participant (“DP”) Operating Instructions, specifically Chapter 2 (Account Opening) and Chapter 3 (Account Administration and Maintenance), pursuant to the SEBI circular dated December 24, 2025 on ease of investment and ease of doing business measures. The amendments broaden the eligibility for opening a Basic Services Demat Account (“BSDA”) to include Non‑Resident Indians and Foreign Nationals, strengthen requirements relating to obtaining and recording client consent for opting out of BSDA, and prescribe clearer processes for periodic reassessment and conversion of eligible demat accounts into BSDAs. The revised framework also reiterates the annual maintenance charge structure for BSDAs, including nil charges for holdings up to INR 4 lakh (Indian Rupees Four Lakh only) and a capped charge of INR 100 (Indian Rupees One Hundred only) where holdings exceed INR 4 lakh but do not exceed INR 10 lakh, while clarifying valuation norms for determining eligibility.

4. Information Technology & Data Protection

4.1. CERT-In flags critical vulnerabilities in Qualcomm products and chipsets

CERT-In has issued a critical vulnerability note for multiple Qualcomm products, including Qualcomm Software Center, Qualcomm Package Manager, WLAN firmware components, Snapdragon and FastConnect platforms, and related automotive and networking systems. The vulnerabilities arise from issues such as improper authorization, buffer overflows, memory corruption, use-after-free conditions, exposed dangerous functions, and inadequate input validation, which could enable remote code execution, privilege escalation, denial of service, information disclosure, or full system compromise. CERT-In has advised users and organisations to apply the latest security updates released by Qualcomm.

5. Corporate Law & MCA

5.1.  MCA extends registration window for MCA21 NextGen industry workshop

The Ministry of Corporate Affairs (“MCA”) has extended the registration deadline for its upcoming MCA21 NextGen industry consultation workshop, scheduled between May 12, 2026, and May 22, 2026. The session aims to gather practical ideas from technology firms, cloud service providers consultants and corporate law practices on improving ease of doing business, service delivery and enforcement through innovative digital solutions. Each organisation may submit a single registration, with interested participants required to email their completed form by 5:00 PM on May 13, 2026. Further details, including the venue and agenda, will be shared directly with registered organisations.

5.2. MCA clarifies procedure for transferring interest in Companies without share capital

MCA has issued a clarification on how members of companies without share capital should transfer their interest. It confirms that, under section 56 of the Companies Act, 2013, a proper transfer instrument must be executed and delivered to the company by both the transferor and transferee. Rule 11 of the Companies (Share Capital and Debentures) Rules, 2014 specifies that Form SH‑4, normally used for transferring physical securities, shall also be used for such transfers, with references to “securities” treated as the member’s “interest”. Stakeholders are therefore advised to use Form SH‑4 for transfers in companies limited by guarantee.

6. Regulatory Enforcement and Compliance Action

Authority	Name of Company / Individual	Amount of Penalty Imposed	Contravention
Securities and Exchange Board of India (SEBI)	Indiabulls Real Estate linked entities Agnes Developers Private Limited, Everlast Projects Private Limited, Lincoln Developers Private Limited, and Deneb Developers Private Limited	Consolidated Penalty of INR 10.49 Crore (Indian Rupees Ten Crore and Forty-Nine Lakhs only)	Four entities linked to Indiabulls Real Estate, essentially intermediary companies, allegedly helped route funds through layered structures to promoter-connected parties, a classic fund diversion scheme. SEBI examined this under the SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations, 2003 (PFUTP Regulations), the SEBI Act, and listing disclosure norms for the period FY 2010-17.
Registrar of Companies (ROC), Delhi II	Absolute Projects (India) Limited, Ranjeet Singh Ola, Sunita Ola, Dharamvir Parmar	Consolidated Penalty of INR 6,00,000/- (Indian Rupees Six Lakhs only)	Absolute Projects (India) Limited violated Section 161(1) of the Companies Act, 2013 by failing to regularise Mrs Sunita Ola as Additional Director at the AGM held on 30.09.2004, after which her office automatically vacated by operation of law. Despite the cessation, the company never filed the mandatory Form DIR-12 to report her departure until 02.07.2020, a delay of 7,805 (Seven Thousand Eight Hundred and Five) days spanning over 16 (Sixteen) years. The ROC, Delhi imposed the maximum penalty of INR 3 lakh (Indian Rupees Three Lakh only) on the company and INR 1 lakh (Indian Rupees One Lakh only) each on the three officers in default under Section 172, with the company attributing the lapse to lack of professional guidance and absence of a qualified Company Secretary.

Disclaimer

The note is prepared for knowledge dissemination and does not constitute legal, financial or commercial advice. AK & Partners or its associates are not responsible for any action taken based on its contents.

For further queries or details, you may contact:

Mr Anuroop Omkar

Founding Partner, AK & Partners

info@akandpartners.in