Dedicated to the Young and Energetic Force of Bankers
Sign In/Sign Out


   Bank Promotion exams

   Only for Bankers

   Ministry of Finance

   Important Circulars

   Master Circulars

   Bank DA Rates

   Bank Holidays

   Life Ins Companies

   List of Banks





Friends, Updating here with very important points to remember. Wish you all the very best for your exam.


☑ 1. As per section 26 of the Negotiable Instruments Act, a Minor can draw, endorse, accept a negotiable instrument but he can not : bind himself

☑ 2. A has granted Irrevocable Power of Attorney in favour of B for one year. After 3 months, A revokes the Power of Attorney. A cheque signed by B is presented for payment_ What will you do? The cheque will not be paid because POA can be withdrawn before maturity and once it is revoked, no cheque signed by agent can be debited to account of Principal

☑ 3. What is the Doctrine of Ultra Vires in the context of a limited company?: Any act by the directors beyond the object of the company is considered ultra vires the company and company is not bound by such act.

☑ 4. A minor who was admitted to the benefits of partnership has become major. Within how much period, he has to decide to remain partner in the firm or not?: within 6 months of attaining majority or 6 months of knowing that he is the partner in the firm whichever is later.

☑ 5. If on a cheque words "Account Payee" is written between two parallel lines or with the name of a bank, then: the cheque can not be endorsed.

☑ 6. Which type of crossing is required to be done if the drawer wants that in case of endorsement, the title of transferee of the cheque should not be better than the title of the transferor: Not Negotiable Crossing

☑ 7. In the case of dishonour of a cheque due to insufficient funds, for enforcing rights under section 138 of the Negotiable Instruments Act 1881, the holder should send a notice to the drawer within: 30 days from the date of receipt of notice regarding dishonour of the instrument.

☑ 8. The Limitation period for filing case in case of dishonour of cheque due to insufficient funds is: 1 month from the date of cause of action.

☑ 9. Objectives for which a company has been formed are given in: Memorandum of Association

☑ 10. Full form of BCBS is Basel Committee on Banking Supervision.

☑ 11. Direct Impact of increase in CRR is : Controlling Liquidity

☑ 12. Banks can not issue Demand Draft payable to Bearer as per provisions of : Section 31 of the RBI Act

☑ 13. Grace Period is allowed in the case of : Usance Bills and Usance Promissory Notes

☑ 14. Indian Banks are required tomaintainminimumCapital AdequacyRatio of : 9%

☑ 15. In the case of individuals and HUF, tax will be deducted at source if the interest on term deposit in a financial year is : more than Rs 10,000

☑ 16. If Power of Attorney is executed outside India it should be stamped within:90 days of its first arrival in India

☑ 17. For its implementation, the complainant should accept the award given by Ombudsman within: 30 days of the receipt of the copy of the award.

☑ 18. When proceeds of cheque are given before clearance of the cheque the banker will be called: Holder for Value

☑ 19. In the case ofWrongful dishonour of cheque, towhomthe bank is liable?:Drawer

☑ 20. If date on a cheque is prior to the date of its presentation, it is called: Ante Dated cheque

☑ 21. What isminor's liability in HUF Account:Minor is not liable

☑ 22. When does the right of nominee starts in respect of a deposit account?: After death of all depositors

☑ 23. For injectingmoney in themarket which type of transaction is undertaken?: (a) Repo (b) ReverseRepo

☑ 24. RBI controlsmoney supply through: change in CRR

☑ 25. Loan given to a director can be waived: after ermission of RBI.

☑ 26. Under the Ombudsmen scheme, the Bank has to reply to the objection of the complainant within: one month

☑ 27. A post dated cheque is passed in the account of a customer. But another cheque which was in order was dishonoured due to insufficient funds. What is the liability of the Banker?: Bank is liable to the drawer for paying post dated cheque as bank is not justified in paying post dated cheque. The bank will be liable to drawer for damages on account of wrongful dishonour of cheque.

☑ 28. Which type of preferential shares are treated as part of Tier I capital of the Bank?: Perpetual Non Cumulative Preference Shares.

☑ 29. As per RBI guidelines, all banks are required classify business in various business segments with effect from 31-03-2008. The segments are: (a) Treasury (b)Corporate /Whole sale Banking, (c)Retail Banking, (d)Other Banking Business. The geographical segments are 'domestic' and 'international'.

☑ 30. Customer of your bank asks for cash payment of crossed DD. What would you do? Generally payment only through bank account. However, bank can pay after duly satisfying the genuineness of the draft and payee but bank will continue to be liable to true owner if recipient is not true owner.

☑ 31. A cheque is presented for payment in which the amount in words and figures is different. Bank should pay which amount?: amount written in words will be paid.

☑ 32. Whether a Private Limited company can be a partner with Public Limited company to forma Partnership?Yes

☑ 33. In the context of Nomination, which is correct statement?:Signatures of nominee not required on nomination form. Nominee's name should be mentioned on FDR if agreed by the customer.

☑ 34. A bearer cheque of Rs.7,000/- was presented. The cashier informed that the cheque can not be passed as the balance is less by Rs.700/-. The tenderer credited the amount of shortfall and the cheque was paid. Customer disputed the transaction. Whether bank is liable?: Yes. For disclosing balance to third party, bank is liable to account holder.

☑ 35. When an order passed by Banking Ombudsman is accepted by the complainant, the same should be complied within: 1 month from the date of receipt of acceptance from the complainant.

☑ 36. Penalty for delay is per day if information is not furnished within prescribed time under Right to Information Act: Rs. 250 per day with maximum being Rs. 25,000/

☑ 37. A crossed DD was paid by cash. What risk is there for the Bank: Bank will be liable to true owner of the DD if payment made to a person other than true owner (Section 129 of N I Act).

☑ 38. A cheque is written in English and Regional Language. Whether it can be paid?: Yes. A cheque written in different language can be paid if otherwise in order.

☑ 39. Who cannot become a partner in a firm as per Supreme court judgment HUF

☑ 40. Introducers liability / responsibility in case of an account holder defrauding Bank is : To assist the Bank in locating the a/c holder - does not have legal liability

☑ 41. Nomination -Minor can be a nominee.

☑ 42. Inoperative accounts: 2 Years&above not operated.

☑ 43. RTI Act - party seeking information need not disclose the reasons for which the information sought for.

☑ 44. Counterfeit notes returned after police verification, the same has to be preserved for 3 years subject to half yearly verification.

☑ 45. Validity period of cheque reduced to 3months from1.4.12 as per : RBI Guidelines under sec 35A of B R Act

☑ 46. Crossed cheque payment across the counter to the authorized Officer of collecting Bank - can be made and there are no violation as per NI Act. 255.

☑ 47. The consequence of non registration of Partnership - firm cannot sue others for its dues.

☑ 48. Banks are required to implement the award of Ombudsman unless a decision is taken to appeal against the same within one month from the date of receipt of acceptance of the award by the complainant.

☑ 49. Account holder A & B want to substitute their name with the name of their sons C & D in the account. What should the bank do?: Substitution of all names is not allowed. At least one of the original account holder should be retained in the account.

☑ 50. When only image of cheque is sent to the paying bank while sending cheque for collection instead of sending the physical cheque, the process is called: Cheque Truncation

☑ 51. A Cheque partly written in English &partly in regional language is presented for-payment What should the bank do?:May be paid, if otherwise in order and the language other than.English is the regional language of the area where the cheque is presented.

☑ 52. An authority has been granted in an account You have received information about the death of the Principal. Today, you receive a cheque signed by the agent which is dated prior to the death of the Principal.What should the bank do? : Cheque can not be paid as authority of agent comes to end with the death of the Principal.

☑ 53. You are maintaining current account in the name of the Trust.You receive notice of death of one of the trustees. After this notice, a cheque signed by the deceased trustee is presented for payment.What should the bank do?: Cheque may be paid, if otherwise in order.

☑ 54. As per Consumer Protection Act, the period for filing appeal to State Commission against decision of the District Forum is: maximum 30 days

☑ 55. Who can not be full fledged partner:Minor

☑ 56. Can Karta of HUF appoint Agent or delegate the powers to other co-parcener: Yes, he can do so.

☑ 57. Money deposited after receiving order may be attached in the case of: attachment order

☑ 58. Original & duplicate draft presented simultaneously for payment: Duplicate should be paid & original should be returned.

☑ 59. Company has registered office at Delhi, factory at Kolkata & loan taken at Mumbai. For creating equitable mortgage title deeds can be deposited at: any notified city.

☑ 60. Reasons for avoiding advance to Un-Registered Partnership Firm: Firm can not sue against Any one for recovery of its debts but anyone can sue against the firm.

☑ 61. What is the effect of 'Not Negotiable Crossing'?: Transferee does not get better title than the transferor.

☑ 62. Payment of cheque can be stopped by: only Drawer of the cheque

☑ 63. Account payee crossing defined in:-Not defined anywhere

☑ 64. What is the current rate of interest paid on CRR?:NIL

☑ 65. How can be the transferability of Bill of exchange can be restricted? Bymaking restrictive endorsement

☑ 66. If on a Bill-of Exchange, two parallel lines are drawn and not negotiable is written between the lines,what kind of the crossing will be there: Provisions relating to crossing are not applicable to Bill of Exchange.

☑ 67. Within priority sector,what is the allocation to weaker section?: 25%

☑ 68. Maximum time with in which reply must be given under Right to information act? 30 days

☑ 69. What is the status of Nominee? Trustee of Legal heirs

☑ 70. Safe deposit vault is governed by provisions of: Transfer of Property act

☑ 71. A cheque signed by agent has been presented after his death for payment. What should the bank do?: The cheque will be paid if otherwise in order.

☑ 72. Purpose of star series notes: To replace defectively printed notes

☑ 73. Customer-bank relationship in locker account: Lessee-Lessor

☑ 74. Uptowhat amount District forumcan be approached under Consumer ProtectionAct?: Rs.20 Lacs

☑ 75. Appeal against the award of Ombudsman can be made by the bank within: 30 days of receiving the acceptance from the complainant.

☑ 76. Cheque issued by director of a company and presented after his death will be: Passed if in order

☑ 77. What would be the action of central bank in recession?: create liquidity by decreasing CRR and lower the repo rate.

☑ 78. Ante dated cheque like cheque dated 15.12.07 is presented for payment on 1.1.08 whereas_____ the account was opened on 20.12.07 : Cheque should be passed

☑ 79. If amount in words and figures differ on a cheque and amount written in words is higher than the amount written in figures, then as per sec.18 of NI Act, which amount should be paid?: amount written in words

☑ 80. Nomination facility is not available in the case of : Trust A/c.

☑ 81. customer service Committee meeting held on :Monthly basis

☑ 82. A person wants to open a joint account with his wife in such a way that the account can be operated by him only during his lifetime and she should be able to operate the account only after his death. The account has to be opened with the instructions: 'Former or survivor

☑ 83. For wrong ful dishonour of the cheque the bank is liable to: the drawer of the cheque

☑ 84. Banks print cheque books having similar particulars. The format of cheque is prescribed by which Act : Not defined in any Act. It is as per practice. CTS 2010 advised by RBI

☑ 85. Which crossing takes away the feature of assumption of defective free title available to the transferee : Not negotiable crossing

☑ 86. Who is appointed to tackle public complaints against the public authorities : Ombudsman

☑ 87. The facility of nomination is not available to Trust account because it is account : Non-individual (facility of nomination is available only in the case of individual(s).

☑ 88. The true owner of a cheque has been deprived of his right by collection of the cheque for a different person. This is called Conversion

☑ 89. As per recent RBI/Govt. guidelines, pensioners can open account jointly with: spouse, to be operated as either or survivor or former or survivor.

☑ 90. While paying a bearer cheque, signatures are obtained on the back side of the cheque. Why ? : As evidence of payment

☑ 91. Whether Minor can nominate ? no. On his behalf nomination will be done by a person legally competent to act on his behalf.

☑ 92. Cheque is dated before date of its presentation is called: Antedated cheque

☑ 93. An endorsement inwhich endorser excludes his liability is called : sans recourse

☑ 94. When a company is financed against the security of hypothecation ormortgage of its movable property, the company is required to file particulars of charge with: Registrar of Companies

☑ 95. Who is called as Holder as per N I Act?: Who is entitled to possession of the instrument in his own name (actual possession is not necessary).

☑ 96. If a cheque is dishonoured due to insufficient funds, then as per section 138 of N I Act, court may award imprisonment up to: 2years

☑ 97. On the face of a cheque, the name of a bank is written without two parallel lines. This will amount to : special crossing

☑ 98. A/c payee crossing is defined in : it is not defined in any Act. It is as per practice

☑ 99. Nomination facility for deposit accounts is available under: 45ZA&45 ZB of the BR act

☑ 100. Maximum amount of deposit which a bank may ask while allowing locker facility to a customer: Advance rent for 3 years and locker breaking charges

☑ 101. Asolicitor has account in his name and in the name of his client.Garnishee order is received in the name of the solicitor.Whether the samewill be applicable in the name of client also: No because two accounts are not in the same right and same capacity.

☑ 102. Which of the following is not amaterial alteration? Changing bearer to order

☑ 103. A bill issued without consideration is called: Accomodation Bill

☑ 104. There is a joint account in the name ofA&B.Acheque is drawn byAbut the alteration in the amount is authenticated by B.Whether bank can pay the cheque: Yes provided the operation is either or survivor.

☑ 105. The term used for conversion or transfer of property derived from a criminal offense for the purpose of concealing, or disguising, the illicit origin of the property is called: Money laundering

☑ 106. In which of the following situations bank will not be a holder in due course?: When bank credits the account of the customer after receipt of funds on account of cheque sent for collection

☑ 107. The rate at which RBI rediscounts the usance bills of banks is called: Bank Rate

☑ 108. In the case of IPO, the company is required to allot shares ormake refund within: 30 days of the closure of the issue in case of fixed price public issues; 15 days in case of book built issues and 15 days in case of right issues

☑ 112. Bank can charge collection charges of not more than for_outstation cheques of Rs.10000 to Rs1 lac in saving bank:Rs.100

☑ 113. Which of the following cheques can not be paid by the bank? : A cheque on which signatures of drawer have been forged irrespective of the cleverness in forgery and though these appear to be same as that of the drawer.

☑ 114. FIU stands for : Financial Intelligence Unit (India)

☑ 115. Two cheques have been presented to you as paying banker.One is dated prior to opening the account and other is dated prior to issue of cheque book.What will you do as paying banker?: Both chequeswill be paid.

☑ 116. KYC and FIU in India are associated with: preventing money laundering

☑ 117. Articles of Association mentions: directors' powers

☑ 118. Garnishee order is not applicable on: (a)cash received after two hours of receipt of Garnishee order (b) amount received for safe custody (c) undrawn balances in cash credit accounts

☑ 119. A person having locker has expired. The nominee comes. A sealed cover is found. What will you do ? : It will be delivered to him as part of locker contents without opening the packet.

☑ 120. A bill was presented on 10.5.2005 and accepted on 12.5.2005. The bill was due for payment on 29.07.2005 and was returned. The last date for filing suit in this case is : 29.07.2008

☑ 121. A listed bank has to prepare and publish balance sheet on quarterly basis as per: SEBI guidelines

☑ 122. There are certain instruments defined as negotiable instruments under lawand certain instruments used as negotiable instruments as per practice.Which of the following is not a negotiable instrument as perNI Act: Dividend warrant

☑ 123. On repayment of_debt of a company, satisfaction of charge shbuld be filedwith ROCwithin: 30 days

☑ 124. A Trust Deed is silent about loans by the trust. The trustee approaches for a loan. Under these circumstances what should the bank do?: No loan can be raised

☑ 125. Which of the following un/under-stamped document can not be revalidated by paying penalty: None of these as all documents can be revalidated. (However, as per question Demand Promisory note cannot be revalidated).

☑ 126. A person of 65 years of age can not nominate which of the following persons: Trust

☑ 127. The aggregate limit for capital market exposure of a Bank is: 40 0/0 of net worth at the end of previous year

☑ 128. A minor approaches for a loan. Which type of loan can be given to him: loan can not be sanctioned other than for necessities.

☑ 129. Which of the following does not match in banker/customer relation : Locker facility - Bailee/Bailor

☑ 130. Committee on Procedures and Performance Audit of Public Services (CPPAPS) was headed by: S.S. Tarapore

☑ 131. Customer service code has been mentioned in : Banking Codes and Standards Board of India.

☑ 132. Cheque received in clearing signed by whom will not be passed out of the following: signed by a person who has ' been declared insolvent.

☑ 133. Whether a customer can approach Ombudsman without first approaching the Bank : Approaching the bank first is a pre-condition.

☑ 134. In case a forged note is detected in the cash tendered at bank counter, what should the bank do?: The Note should be impounded and not returned to the tenderer.

☑ 135. If a guardian is appointed by court, minor will become major at the age of: 21 years

☑ 136. A Cheque with forged signatures is presented for payment and is paid. Bank will be liable to:Customer (Drawer of the cheque)

☑ 137. Protection is available to the collecting banker in case of : Crossed cheques

☑ 138. Which is not a General Crossing: Name of a bank written between two parallel lines

☑ 139. If time is not mentioned on a Bill of Exchange, it will be payable: on demand

☑ 140. In an account of Club with you, cheque has been been presented for payment signed by the secretary who has died. What should the bank do?: It will be paid if it not dated subsequent to date of death.

☑ 141. Garnishee order is applicable for: credit balance in OD and not for cheque sent for collection.

☑ 142. Bank Guarantees are issued as per provisions of : Indian Contract Act

☑ 143. cheque truncation means: converting physical cheque to electronic image and stopping physical flow of a paper cheque. 660_ Foreign currency paid to taxi driver, shop keeper, can be accepted by:Authorised persons.

☑ 144. A bank cannot acquire either as owner or as pledgee shares in a company more than:- As per Section 19 of the Banking Regulation Act 1949, no bank can hold more than 30% of the paid up capital of a company or 30% of its own paid up capital and reserves, whichever is less, whether it is a pledgee, absolute owner or as mortgagee

☑ 145. For formation of a company, Registrar of Companies will issue : certificate of incorporation

☑ 146. Co is in liquidation, funds are at the disposal of : Liquidator

☑ 147. Guardian appointed by will of the father is called: testamentary guardian

☑ 148. Which of the following documents does not constitute document of title to goods:Airway bill

☑ 149. DD can be revalidated within: any time (practice may differ In different banks)

☑ 150. Which crossing is a Special Crossing : Name of Bank is written in the cheque with or without parallel lines

☑ 151. Supervision of banks is done by RBI under which act: RBI Act / BR Act / Jilani Committee Report / NI Act: Banking RegulationAct

☑ 152. A minor is aged 15 years, who is illiterate. Which type of self operated a/c can be opened -SB/ RD /FD none

☑ 153. Which of the following can open SB a/c? State Electricity Board/ Indian Bank Association/Municipal corporation: Indian Bank Association.

☑ 154. In a Flying club, the Secretary&Treasurer are authorized to sign.ACheque is presented for payment across the counter. In between it has been informed that Secretary has died,what youwill do? :Will be paid, if otherwise inorder

☑ 155. Revival of limitation for recovery of a time barred loan is possible by: obtaining fresh promise to pay under provisions of Indian Contract Act. As per Supreme court decision, HUF cannot be a partner because:HUF is not a natural or legal person

☑ 156. As per Prevention of Money laundering Act, preservation of records relating to closed accounts upto: 5 yr from date of closure of account.

☑ 157. Banks can provide information about the customer to another Bank: General in nature, without any responsibility

☑ 158. Board of Directors want to borrow money in excess of paid up capital and reserves of the company: can be done through a resolution passed by shareholders in the general meeting

☑ 159. Other than a Bill of exchange or promissory note, the document which was executed abroad is required to be stamped on its arrival in India within: 3 months of its arrival

☑ 160. Administrator is appointed in case of: to realize assets and pay off liabilities of a person who has died without writing a will.

☑ 161. Under Ombudsman scheme, which type of case not entertained?: advocate representing the customer

☑ 162. Which of the following is not a valid cheque for payment by the bank-l)different ink & handwriting 2) cheque with prior date 3) cheque with impossible date 4) Mutilated cheque:- Mutilated cheque

☑ 163. The liability of the drawer of bills of exchange is prime till it is not accepted by the drawee after that prime liability becomes of Drawee.

☑ 164. Whether Pvt Ltd. Co. can be partnerwith Partnership Firm: Yes

☑ 165. Counterfeit note received at the counterwhat to be done?: Impound the currency note.

☑ 166. No noting on currency note, directions issued byRBI under section 35Aof BR Act.

☑ 167. Cross cheque can be paid at counter if presented by other bank.

☑ 168. Payments of a forged draft.Who will lodge FIR paying or collecting bank: Paying Bank.

☑ 169. Borrowing powers of board of directors are contained in: Articles of Association

☑ 170. Locker can be broken open after notice to the hirer if the same is not operated for:more than three years for mediur-n risk category or one year for a higher risk category, and the locker-hirer does not respond nor operates the locker.

☑ 171. If a complainant is not satisfied with the award or his complaint is rejected by the Banking ombudsmen, he can prefer an appeal to DeputyGovernor, RBIwithin: 30 days of the of the date of receipt of communication regarding award or rejection of the complaint.

☑ 172. In case ofwrongful dishonour of cheque, bank is liable to: account holder only

☑ 173. Who can seek information under.Right to InformationAct:Any citizen of India can ask for information

☑ 174. The Garnishee Order is applicable on the account of a customer when the relationship between banker customer is: Debtor & Creditor.

☑ 175. A private limited company with Registered office at Bangalore has raised loan from a branch located at Mumbai. For creating equitable mortgage, title deeds can be deposited at: Mumbai, Kolkatta, Chennal or any other notified place.

☑ 176. A cheque is presented for payment in which amount in figures is mentioned as Rs 10,000 where as the amount inwords is mentioned as Rs Ten lakh only. In terms of section 18 of the NI Act,what should the bank do?: The amount written in words should be paid.

☑ 177. When a letter is signed by the borrower and based on that letter bank delivers the document of title to goods to the borrower, such letter is called as: Trust Receipt

☑ 178. How much charges are charged in addition to normal collection charges and out of pocket expenses for providing instant credit facility for outstation cheques:Nil

☑ 179. A limited company has registered office at Chennai whereas loan has been raised from bank branch at Mumbai. The charge will be registered with the ROC at: Chennai

☑ 180. A partnership firm conducting business other than the banking business has more than 20 members as partners. Whether this is allowed?: Such association is called illegal association as per Companies Act

☑ 181. Under Prevention of Money Laundering Act, banks are required to send cash transaction report in respect of cash deposit or withdrawal of more than Rs 10 lakh in a month from one account within: 15 days from the close of the month.

☑ 182. Who is primarily liable on Bill of exchange which has been accepted?: Acceptor (Drawee) of the Bill.

☑ 183. A cheque crossed specially to a bank is presented by the same bank to paying bank for cash payment. What should the paying bank do? Bank can make cash payment.

☑ 184. Who can make nomination in the deposit account of a minor?: Guardian on behalf of the minor.

☑ 185. Who can be a nominee?: Only an individual

☑ 186. If a depositor dies, payment to nominee or legal heirs should be made within: 15 days of completion of formalities.

☑ 187. What is the relationship between bank and customer if he has left certain goods with the bank by mistake: Bank is trustee and Customer is beneficiary

☑ 188. Appeal against the award of the Banking Ombudsman can be made to Deputy Governor, RBI within days of the receipt of copy of award from the Ombudsman: 30 days

☑ 189. A cheque was dishonoured despite sufficient balance in the account. The bank will be liable to:Drawer of the cheque and not to the payee.

☑ 190. Maximum amount of fine under section 138 of N I Act for dishonour of cheque due to insufficient funds is: twice the amount of cheque.

☑ 191. Bearer uncrossed cheque can be paid to whom: To the bearer

☑ 192. On, other than a negotiable instrument, what is the time period for payment of stamp duty, if the ocument is executed outside India : 3 months

☑ 193. May I help you counter is to be provided by bank branches other than : Small branches

☑ 194. In case of a jointly operated joint account, the nominee can obtain payment, when : none of the account holder is alive

☑ 195. A bank branch receives a counterfeit note of Rs.500, which customer wants back. What the bank should do : Impound the currency note, but No credit of full amount to customer.(No credit to customer’s account is to be given for counterfeit notes) Master Circular DCM(FNVD)G - 4/16.01.05/2017-18 dated July 20, 2017

☑ 196. When rate of interest is expressed by adjusting the impact of inflation, this is called : Real rate of Interest

☑ 197. Banks can ask for deposit of advance rent on hiring a locker for a period up to : 3 years

☑ 198. The crossing on a cheque is required to be cancelled. Who can do so: Drawer

Update yourselves with latest RBI circulars



  Telegram FREE Study Material

  Facebook FREE Study Material

  YouTube Channel For Lectures







  Banking and Insurance

  Excise & Customs

  Income Tax Department


Copyright @ 2019 :