If you are into investing world, Finance or Owns a Company , you must hered about the equity Shares, in most party of world also called as comman stock, In this article we will discuss about what is Equity Share in Detail.
What is Equity Share
Equity Share is type of ownership instrument in body corporate – company, It provide holders ownership right and directly represent capital of company. Companies are owned by shares called Equity and provides voting rights to holders of equity in the process of decision making, while most of decisions are made by Board of Directors of Company , the Holders of equity shares are the one who appoints board of directors of their company at general Meeting.
Equity shares are liablity of the Company and are required to be paid back to the holders in case of winding up of the company , if there exists surplus cash that can be distributed once every other liabliity sets off.
For Publicly listed companies equity shares are listed for trading and anyone can buy and sell anytime of excanges.
For private limited companies , these shares are brought and sold through private agreements.
Companies distrubute profits to equity shareholders by way of dividend and valuation of shares majorly for listed shares depends on stock prices.
If you are planning to register your company as startup in India, you need to provide information and documents for your startup at statupindia.gov.in once you signup for registration. Startup recognisation provides benefits to entities, including benifits for IP registrations etc.
In this article, we will list out important returns and documents that are required to be filed by Registered Public Charitable Trust in Rajasthan ( Charitable Trust Returns) , It is very important to file mandatory legal returns as prescribed by authorities from time to time.
Following are the List of Returns and documents requried to be filed by Public Chartiable Trust
S.No
Particulars
Department
Due Date
1
Statement of yearly investment
Devsthan
1st April each year
2
Statement of recovery of loans debts and advances etc.
Devsthan
15th Oct. and 15th April each year
3
Statement of income from rent of properties
Devsthan
within 6 months from end of FY
4
Statement of Bhets to trust
Devsthan
within 6 months from end of FY
5
Statement of income and expenditure of the public trust
Devsthan
within 6 months from end of FY
6
Statement of payment of dues and debts
Devsthan
within 6 months from the end of FY
7
Return of Donations for 80G
Income Tax
30th April
8
Income Tax Return
Income Tax
30th Sept
9
Income Tax Audit in Form 10B- 12a and 80g registered entities
Income Tax
30th Sept
10
TDS Payment
Income Tax
07th from the end of the month in which TDS was deducted
11
TDS Return
income Tax
within 30 days from the end of qtr – for March return within 60 days from the end of qtr
To Promote Social Investment in the state of Rajasthan Rajasthan Government on 19th July 2021 issued notification regarding exemption from Stamp Duty and Registration fee chargeable on the instrument of sale, lease or gift of immovable property executed in favour of a Non-Profit Institution. There are two separate Notifications for Stamp Duty and Registration Fee exemption to NGO, Only those institutions which Obtain Entitlement Certificate from Government will be exempted under this notification.
Link of Notification for Exemption in the Registration fee – Download
Link of Notification for exemption in the Stamp Duty – Download
Procedure to get Stamp Duty and Registration fee Exemption
Non Profit Institutions wants to get exemption from the above notification are required to obtain Entitlement Certificate online from Rajasthan Government, to get approval non-profit institution must already be registered as Trust, Society or Section 8 Company (NGO)
Documents required to apply for Entitlement certificate for Exemption
Institution Reg. & Latest Renewal Certificate/ संस्था के पंजीकरण & अंतिम नवीकरण प्रमाणपत्र
Audited certificate of the CA of the a/cs of the institution for last three FY/ पिछले तीन वित्त वर्ष के लिए संस्था के खातों के सीए का ऑडिटेड प्रमाण पत्र
Details of current Executive/ Governing body of the Institution and Bye-laws/ संस्थान और उप-कानूनों की वर्तमान कार्यकारी / शासी निकाय का विवरण
Annual Report of last three FY/ पिछले तीन वित्तीय वर्ष की वार्षिक रिपोर्ट
Buyer-Seller Agreement
Documents relating to immovable property in the name of the institution (only for Exemption under S.No. 1 to 6)/ संस्था के नाम पर अचल संपत्ति से संबंधित दस्तावेज (केवल क्र.स. 1 से 6 के तहत छूट के लिए)
Copy of documents of land (only for Exemption S.No. 1-6)/ भूमि के दस्तावेजों की प्रतिलिपि (केवल क्र.स. 1-6 के तहत छूट के लिए)
Bank Account Details
Details of the Work being done for the Disadvantaged Class/ Section/ वंचित वर्ग/ तबका के लिये किये जा रहे कार्यो का ब्यौरा
Electrical Contractor Licence is mandatory required to obtained before applying for any Tender in Rajasthan for Contractor work. Every person who is planning to apply for tender of Electrical government works must obtain the Electrical contractor’s licence with PWD And Electrical Insapector.
Minimum Requirements for applying for Electrical Contractor Licence :
A contractor must have a Firm Registered, a Firm can be a proprietorship firm, company, partnership, or LLP ( you can choose any type of business entity) ( For Firm Registration with Fastlegal call 9782280098 or email: [email protected] )
Individual or legal entity either partnership or proprietorship firm or private or public limited company having at least 3 years of experience as “B” or “C” class contractor. he shall have successfully executed a minimum of 10 numbers of HT installation (Across India) OR Individual or the owner of the firm or all partner(s) of the firm who is /are Engineers(s) having 5 years of experience in electrical operation and maintenance field (Across India) OR Individual or a firm who ( or which) is already having a license issued by the competent authority of any other state and having experience of at least three years in electrical works of above 33 KV Voltage level with successful execution 10 numbers of HT installation (Across India)
Contractor Class B
Any individual or legal entity or legal entity either partnership or proprietorship firm or private or public limited firm or company or contractor having a license issued by the competent authority of any other state.
Contractor Class C
For the person (s) who is /are unemployed engineer holding degree or diploma in electrical engineering or is class “A” supervisor (Applicable for domicile or Rajasthan only)
Contractor Class D
For the person(s) holding a certificate or permit for supervisor or wireman issued by the office of the Chief/senior electrical inspector (HOD)
Electrical Sub Class Of Contractors:
EWSD-I
AC-I
LE-I
FF-I
ER-I
Wireman
Candidates who have passed two years ITI or National Apprenticeship Certificate recognized by the Government. OR Candidate having a permit to work as Wireman issued by the competent authority of other states.
Supervisor Class A(For any voltage level)
Candidates who have B.E. or B.Tech in Electrical Engineering Or Candidates who have valid experience as B Class supervisors for at least five years.
Supervisor Class B(Voltage up to 33 kV and below)
Candidates who have a diploma in Electrical Engineering OR (a) candidate who has a wireman permit issued by Electrical Inspectorate of Rajasthan; and (b) at least ten years of valid practical electrical works experience in the State of Rajasthan as electrician/ wireman certified by electrical contractor of Class A/ B/ C or by the head of the office/ section in charge of any State/ Central Government/ Board/ Corporation/ private sector establishment/ installations OR Supervisor having a certificate of competency and permit to work as supervisor issued by the competent authority of other states.
Supervisor Mines
(A) A Degree holder in Electrical Engineering with one year practical experience in mining installation after obtaining a degree (B) A Diploma holder in Electrical Engineering with two years practical experience in mining installation after obtaining the diploma (B) A Valid wireman permit holder with a minimum working experience of 15 years out of which 5-year practical experience.
Charted Safety Electrical Engineer
(A) The applicant should have a degree in Bachelor of Engineering or Bachelor of Technology in Electrical Engineering (B) At least five years or experience operation and maintenance of the electrical installation
Contractors basic details
Business name
BRN No. (If Available)
Firm And Bank Details
Solvency Certificate (Issued by Bank, Local Tehsil, ADM )
Relative Details ( Details Of Relative Who Works In Same Department )
Scanned Copies of Documents Required:
Self Photo(Scanned Passport Size)
Self Signature
Contractor’s PAN Card
Contractor’s Aadhaar Card
Address Verification of Firm/Company’s by police station/post/Councilor/Sarpanch (Verification must be attested)
Scanned copy of GST Registration
Affidavit of a close relative of Proprietor/All partners/Directors.
Two Certificates of work completed satisfactorily in last 3 years with work order and documents of T.D.S. deduction (26 A.S.) (amount in lacs).
List of machinery, plant, and documents of ownership and list of working staff on the stamp of Rs. 50 / – (rent nomination of machinery on the stamp of Rs. 500 /with Ownership documents).
Attested report(3B report) of latest GST return.
Affidavit regarding Sales Tax on the stamp of Rs. 50/- and undertaking released by C.A.
In accordance with Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers need to declare Harmonised System of Nomenclature (HSN) Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines in GSTR-1 return (HSN Code In GSTR-1 Return)
S.No
Aggregate Turnover in the preceding Financial Year
Number of Digits of HSN Code to be reported in GSTR-1
No person shall act as a research analyst or research entity or hold itself out as a research analyst unless he has obtained a certificate of registration from the SEBI under (RESEARCH ANALYSTS) Regulations, 2014
Who is Research Analyst
Research analyst” means a person who is primarily responsible for
preparation or publication of the content of the research report; or
providing research report; or
making ‘buy/sell/hold’ recommendation; or iv.giving price target; or
offering an opinion concerning public offer,with respect to securities that are listed or to be listed in a stock exchange, whether or not any such person has the job title of ‘research analyst’ and includes any other entities engaged in issuance of research report or research analysis.
Explanation.-The term also includes any associated person who reports directly or indirectly to such a research analyst in connection with activities provided above
What is Research Report
“research report” means any written or electronic communication that includes research analysis or research recommendation or an opinion concerning securities or public offer, providing a basis for investment decision and does not include the following communications:
comments on general trends in the securities market;
discussions on the broad-based indices;
commentaries on economic, political or market conditions;
periodic reports or other communications prepared for unit holders of mutual fund or alternative investment fund or clients of portfolio managers and investment advisers;
internal communications that are not given to current or prospective clients;
communications that constitute offer documents or prospectus that are circulated as per regulations made by the Board;
statistical summaries of financial data of the companies;
technical analysis relating to the demand and supply in a sector or the index;
any other communication which the Board may specify from time to time
Qualification and certification requirement for Research analyst
A professional qualification or post-graduate degree or post graduate diploma in finance, accountancy, business management, commerce, economics, capital market, financial services or markets provided by:
a university which is recognized by University Grants Commission or by any other commission/council/board/body established under an Act of Parliament in India for the purpose; or
an institute/association affiliated with such university; or
an institute/ association/university established by the central government or state government; or
autonomous institute falling under administrative control of Government of India; or
professional qualification or post-graduate degree or post graduate diploma which is accredited by All Indian Council for Technical Education, National Assessment and Accreditation Council or National Board of Accreditation or any other council/board/body set up under an Act of Parliament in India for the purpose; or
a professional qualification by completing a Post Graduate Program in the Securities Market (Research Analysis) from NISM of a duration not less than one year; or
a graduate in any discipline with an experience of at least five years in activities relating to financial products or markets or securities or fund or asset or portfolio management and
An individual registered as research analyst , individuals employed as research analyst and partners of a research analyst, if any, shall have, at all times, a NISM certification for research analysts as specified by the SEBI or other certification recognized by the SEBI from time to time
Capital Adequacy Requirement for Research Analyst
A research analyst who is individual or partnership firm shall have net tangible assets of value not less than one lakh rupees
A research analyst who is body corporate or limited liability partnership firm shall have a networth of not less than twenty five lakh rupees
“net worth” means the aggregate value of paid-up share capital plus free reserves (excluding reserves created out of revaluation) reduced by the aggregate value of accumulated losses.
Step By Step Procedure for Registration as Research Analyst With SEBI
Fullfill Experiance and Education Qualfication reequirements as mentioned above
Pass required NISM Examination
Ensure to have Net Tengible assets of Rs. 1 Lakh for Individual /partnership Firm or Networth of Rs. 25 Lakh for Companies /LLP
Application to SEBI for Research Analyst Registration inForm A
Payment of Application fee
Reply to Clearification raised by SEBI
Approval by SEBI
Payment of Registration Fee
Issue of Certificate of Registration by SEBI
Fee for SEBI Research Analyst Registration
Application Fee
For individuals or partnership firms: Rupees 5000;
For Body Corporate including Limited Liability Partnerships: Rupees 50000
Registration Fee
For individuals or partnership firms: Rupees 10000;
For Body Corporate including Limited Liability Partnerships: Rupees 500000
Research Services Details in Application
Details of the proposed research services
Details about internal policies and procedures to effectively address conflict of interest
Details about the standard disclosures to be provided
Any other relevant information pertaining to research services provided
Office Requirements for SEBI Research Analyst Registration
Details of office space, office equipment, furniture and fixtures, communication facilities, research capacity, research software for undertaking research analysis.
Declaration that the applicant has the necessary infrastructure to effectively discharge the activities of research analyst.
Documents required for Research Analyst Application (Individual Applicant)
In this article today we will discuss the one-person company (OPC) , what is one person company (OPC) and how we can register or incorporate a one-person company in India
the Companies Act 1956 does not provide the incorporation of one person company with the new enactment of the Companies Act 2013 the one person company concept was introduced and the procedure and incorporation of one person company as he started from the Inception of Companies Act 2013 from April 2014 onwards major provisions of the companies it was introduced to be effective and one person company (OPC) procedure for incorporation have been started.
The concept of one person company is simple that a single individual can also incorporate a company without having any other shareholders with him or partners. An individual can incorporate a one-person company and that one-person company will be incorporated as a private limited company and can thereafter be converted to that normal private limited company having a minimum of two shareholders if the individual was to convert at a future date.
Before the Inception of the one-person company, there was the only option with a single individual to run a proprietorship concern and the most disadvantage for the proprietorship concern is that it has unlimited liability, Running a business under one person company provides an individual with limited liability protection.
Procedure to register a one-person company (OPC)
The procedure for registration of one person company for a normal private limited company is more or less same except the measured trains between these are there in case of one person company only a single individual will be the director and shareholder of the company while in case of other there is a requirement of minimum 2 directors and shareholders while in case of one person company you will require one person has your nominee as well.
Information required for One Person Company (OPC) Registration :
Name of Company
Address of Company
Business Activity to carried on by Company
Mobile Number and Email id of One Person Company
Director of One Person Company
Shareholder of One Person Company
Nominee in One Person Company
Name of Company:
Unlike a normal private limited company, one person company name should also and with the private limited file including the word OPC in its name, Name of one person company should be unique and there should not be any other company registered in a similar name or there should not be any registered trademark in the name of the one-person company. TM that we will search will depend on the category of business activity of the one-person company.
Address of Company
Unlike any other company one person company should also have its own registered office address within 30 days of its Incorporation so you can incorporate a one-person company while providing the communication address and thereafter within 30 days of registration of the company, you can provide the registered office address for the company. If your one-person company is already having a rest office address you can provide that at the time of incorporation as well.
Following documents are required for the registered office address of the One Person Company (OPC) :
Electricity Bill
Rent Agreement , if office is on rent
NOC from Owner
Business Activity to carried on by (OPC) Company :
The business activity of one person’s company should be clearly mentioned in the main objects of the memorandum of association of a company, Main objects mentioned in the memorandum of association of the company is something that a company can only carry on. At the time of incorporation of a one-person company e memorandum and articles of association are required to be submitted for approval to the registrar.
Mobile Number Email id of One Person Company (OPC) :
The director and shareholder of one-person companies to designate one email id and mobile number has email id and mobile number of one person company so that all the communication that he may receive on that email id and mobile number from register and other related authority is where the email ID is provided. the email id and mobile number can be of the director and shareholder himself for he may designate any Other ID is the email ID of a one-person company.
Director of One Person Company (OPC) :
In one person company a single individual can also become a director of that company the director of the one-person company is someone who runs the operations of the company operate the bank account in behalf of the company and carry on their duties as per the provisions contained Companies Act 2013
Following documents are required for the Director of One Person Company (OPC) :
PAN card
Aadhar Card
Bank Statement/ Telephone/Mobile Bill
Photo
Mobile number
Email Id
Shareholder of One Person Company (OPC)
A shareholder or member of a one-person company is a person who is the sole owner of the one-person company and has all the shares of the one person company with him only.
Nominee in One Person Company (OPC) :
Nominee in one person company is a person in home the shares of one person company will ways in the event of the date of the sole owner of the one person company at the time of registration application form INC 3 is required to be signed by the nominee to become nominee in the one person company
Step by Step Procedure for One Person Company (OPC) Registration
Submit all the required documents to Company Regisration Consultant ( you may email us at [email protected])
Apply for Digital Siganture
Signing of Nominee Form and other realted documents
Application to registrar for Incorporatin of One Person Company
Approval by registrar
Issue of Certificate of Incorporation
Issue of PAN and TAN
Issue of ESIC and EPFO Registration
Generation of Bank Account Number of One Person Company
Can One Person Can Incorporate Two One Person Company (OPC)
No, As per Provisions of Companies Act, 2013 a signle individual can only incorporate only one one person company, if he resigns or sold shares of eariler incorporated One Person Company than New OPC Can be Incorporated by him.
Can One Person Comany (OPC) can have Two or more Director
Yes, One Person Company can have two or more Directors but cannot have more than one shareholder/member
Can One Person Company purchase Shares or Other Company or can invest in shares of other company
No, One Person Company cannot make Investment in other Company
Many countries have devised their version of different games, some are original while others are based on an existing game, and upgraded. One of these is the popular South Asian game known as ‘Teen Patti’, which is also known as ‘three cards’ in English.
Steps Involved in Playing Teen Patti
As mentioned above this is a popular game in South Asia, and is a gambling game that many enjoy. It is played with a normal deck of 52 cards, not including the Joker. It is typically played with real money and can be played by up to 6 players and no less than 3 players.
Played with either no limit or pot limit, this game is similar to the game of Poker or Texas Hold ‘em, the goal of each player is to maximize the value of their individual pots and to win by either having the best three cards or laying down your hands.
First, you select a dealer: once you draw cards, the dealer is selected and the person with the highest drawn cards gets to play that position. However, don’t be dismayed as everyone gets a turn to be a dealer. This will go clockwise and, in every round, a dealer is chosen.
Then you place an ante: an ante is collected for each of the players, this is to form an initial pot which the players will compete for. The pot is usually capped at equaling 1024 times when played with a limit, however, you can also play without a limit. This game does not necessarily need to be played in the physical but can also be played online, and when playing online, you can place the ante via a 3 Patti real money paytm cash deposit, and each player will deposit their amount.
Once this is done, then you get your cards: the dealer will hand out the cards to each player. He deals three cards facing down to himself and then to each player in a clockwise direction.
The acting starts: Now that the game has started, the first player on the left-hand side goes, and he can choose to play a blind card, without seeing his cards, or if decided at the beginning of the game with his cards seen. If he plays without seeing the cards, he can do three things, either he can choose to fold, raise to double the pot or call the ante. If he chooses to play with his cards seen, he can double the ante, fold or raise to quadruple it. The bet he makes is known as the ‘stake’.
It’s the next player’s turn: when it’s the turn of the next player, the acting continues. Each of the players will have an option to fold, raise or call either through cards seen or hidden (blind). Depending on the stake the previous player has placed, the next player can bet on it and set a newer stake. If he chooses to place a blind it can be either x1 or x2 the stake amount if it is blind, however, if it is a seen card then he can place a bet of x2 or x4 the stake. The new stake is always either always half as much as the existing one.
A side-show: when there are at least three players left in the game, and after two of the consecutive ‘seen players’ play their turn, then they can request a side-show with the previous player. If you are that player you can either deny or accept the request. In the event the player accepts the request he will secretly show his cards to the other opponent and the one with the worst hand ranking will be eliminated and the game will continue.
Teen Patti Hand Rankings
From the best hand to the worse hand the below are the hand rankings for Teen Patti:
Best hand: Set / Trail / Trio. Three like cards irrespective of suit or colour (for example 9-9-9 of diamonds or A-A-A heart and spade)
Second best hand: Straight Flush or Pure Sequence. Three successive cards of the same suit and colour (for instance, K-Q-J of clubs or A-2-3 of hearts)
Third best hand: Run / Sequence / Straight. Three consecutive cards of unlike suits (for instance, A-2-3 or K-Q-J of a spade, heart, and diamond)
Fourth best hand: Flush / Color. Three cards of the same colour and suit, but not in a sequence (for instance, 9-4-3 of spades or A-K-K of hearts)
Fifth best hand: A Pair. Two cards of the same rank regardless of colour or suit (for instance A-A-9 or 5-5-J)
Worst hand: High Card. Three cards that are not in a sequence, of the same value or the same suit (for instance, A-9-4 with two diamonds and one spade)
Hopefully, you get the gist of the game, and if it’s too complicated to play using real cards, there is always the option of playing online!
Below are some of the other games that originated from their own countries that you may never have heard of:
United Kingdom – Pass the Parcel
Starting with games in the United Kingdom, one that’s a popular and traditional game is “Pass the Parcel”. Involving music and merriment alongside some crumpets and tea. This is a game that requires some preparation and is worth every effort. The basic idea is someone places a prize inside a box and wraps it up strategically, so no one can tell what’s inside.
The parcel is passed around a circle and once the music stops you remove one layer of the wrapping, and the music continues, till the person who removes the last layer of wrapping paper gets the prize! Pretty simple, ey? But so much fun, the anticipation keeps everyone going. Did we mention the DJ or person in charge of the music is blindfolded?
Brazil – Luta De Galo
“Luta De Galo” is a game that originated from Brazil, in Portuguese, it means “Fight of The Roosters”. If you are into an adventurous and funny game, this would be it. Ever wanted to act like a chicken? This is a hilarious game that doesn’t involve any fighting, funny enough. However, you will need props that include a rag, a bandana, a small towel, and a handkerchief to play with.
Nigeria – Ten Ten
The wildly popular game Ten Ten is a popular one in Nigeria and is a clapping game that’s so nice, they named it twice. Similar to the game we all have played at least once in our lifetimes, “Rock Paper Scissors”, the only difference is it is played with your feet, with some added singing and clapping. It sure helps with enhancing your hand-eye coordination, to get you into the rhythm of things.
राजस्थान में पार्टनरशिप फर्म पंजीकरण आवश्यक है जहां दो या दो से अधिक व्यक्ति साझेदारी में व्यापार कर रहे हैं, एक साझेदारी फर्म व्यापार संरचना का एक पारंपरिक और सबसे अधिक इस्तेमाल किया जाने वाला रूप है।
भारत में, एक साझेदारी फर्म भारतीय भागीदारी अधिनियम, 1932 द्वारा शासित होती है। एक साझेदारी को भारतीय भागीदारी अधिनियम 1932 की धारा 4 के अनुसार परिभाषित किया गया है, यह उन व्यक्तियों के बीच का संबंध है, जो सभी या किसी के द्वारा किए गए व्यवसाय के लाभ को साझा करने के लिए सहमत हुए हैं। उनमें से सभी के लिए अभिनय।
राजस्थान में पार्टनरशिप फर्म पंजीकरण के लिए आवश्यक सूचना
फर्म का
नाम नाम, पता, आयु, पैन, आधार कार्ड भागीदारों की प्रतिलिपि
पूंजी अंशदान
लाभ-साझेदारी अनुपात भागीदारों के बीच
क्या बैंक खाता सभी भागीदारों द्वारा संयुक्त रूप से या अलग-अलग संचालित किया जाता है
क्या सभी बांड, बिल साझेदारी की ओर से दिए गए नोट, विनिमय के बिल, हुंडी या वचन पत्र या अन्य प्रतिभूतियां (चेक को छोड़कर)संयुक्त रूप से या अलग-अलग हस्ताक्षर, समर्थन, स्वीकार या निष्पादित किया जाएगा
राजस्थान में पार्टनरशिप फर्म के पंजीकरण के लिए आवश्यक दस्तावेजों पर
पार्टनरशिप डीड।
सभी भागीदारों का आईडी और पता प्रमाण। (पासपोर्ट/पैन/वोटर आईडी/ड्राइविंग लाइसेंस/आधार कार्ड की प्रति)
सभी भागीदारों के दो फोटो।
स्वामित्व प्रमाण उदा। आवेदक के नाम पर बिजली बिल / पानी बिल / संपत्ति रसीद, पीओए, बिक्री विलेख इत्यादि यदि वह स्वयं या किराए का समझौता है और एनओसी के साथ भूमि मालिक के नाम पर स्वामित्व प्रमाण की प्रति, यदि यह किराए पर है
पार्टनरशिप डीड क्या है
A पार्टनरशिप डीड फर्म के भागीदारों के बीच एक लिखित समझौता है, पार्टनरशिप डीड में पार्टनरशिप फर्म के व्यवसाय के संबंध में सभी नियमों और शर्तों का उल्लेख है, सभी व्यावसायिक गतिविधियों को पार्टनरशिप डीड में उल्लिखित लिखित शर्तों के आधार पर किया जाता है पार्टनरशिप डीड में
