January 2008 Asset Purchase Agreement Asset Purchase Agreement, Dated As Of , 200: Fill & Download for Free

The 10 years of UPA was a turning point in Indian history. In those 10 years, the govt got more people out of poverty, created more infrastructure than ever before, improved the condition of our cities, opened up the economy and many more. to put it correctly, the country moved forward on all fronts.The secret was in how financial resources were put at the bottom of the pyramid at this was clearly shown in this report Consumption in rural India growing faster than urban areas: CRISILThe impact was that everyone benefited from the growth as the rural growth engines power the rest of the economy. This is something that the current government can learn.There are lots of people who laud the UPA for bringing close to 14 crore people out of poverty but that happened mainly because it was the first time in the history of the country that we had the resources to fight poverty and take the benefits of development and growth to the masses. This was backed by a solid political will to back these initiatives.So what happens when people escape poverty? They start consuming more http://www.crisil.com/Ratings/Brochureware/News/CRISIL-Research-proteins-inflation-pr_221012.pdf?cn=null . You create an aspirational class which wants more and that is where Shri Modi's narrative fitting in, during the 2014 Lok Sabha elections.The following are the list of 150 things that the UPA did. It would be good to see how the present government is performing on these: These are not difficult to find on the net.India’s national growth rate of GDP dipped from 6.52% to 5.93% during NDA rule and recovered to 8.47% thereafterIndia’s Per Capita Income in 2004-05 was Rs 24,143. It is now increased to Rs 68,747 in 2012-1312.70 Crore Job Cards Have Been Issues under Mahatma Gandhi NREGA in 2012-13. In 2006-07 3.7 Crore Job Cards were issued.Actual expenditure on Minority Schemes have been increased from Rs 143.53 Crores in 2006-07 to Rs. 1593.23 in 2012-13The Expenditure on Sarva Shiksha Abhiyan was Rs 2,730 Crores (2003-04) to Rs 20, 841 Crores (2011-12)The Gross Enrolment Ratio in Primary School has increased from 98.3 % in 2003-04 to 116% in 2010-11The Gross Enrolment Ratio in Secondary School has increased from 62.5 % in 2003-04 to 85.5% in 2010-11The Expenditure on Health Sector has gone up from Rs 7500 Crores in 2003-04 to Rs 27,000 Crores in 2011-2012The Expenditure on Country’s Defence has consistently increased, Now,it is over 2 Lakh crore.Expenditure on Mid-Day Meal was Rs 1,325 Crore in 2003-04, It is now Rs 9,890 Crore in 2011-12 (Inflation Adjusted Figures)India’s Total Fertility Rate (TFR) has come down from 2.9 in 2004 to 2.5 in 2010More than 2 lakh kilometers of new roads have been added to the rural road network in 9 yearsThe annual passengers originating for Indian Railways have increased from 5.1 Crore in 2003-04 to 8.2 Crores in 2011-12Indian exports in drugs and pharmaceuticals increased to all time high figure of Rs 63,347 Crore in 2011-12, while they were Rs 15,213 crores in 2003-04The Rate of Unemployment has come down to 6.6% in 2009-10, which was 8.2% in 2003-04India’s Infant Mortality Rate (per 1000 live births ) has come down to 44 in 2011, which was 58 in the year 2004India ratified the United Nations Convention Against Corruption in May, 2011. The Convention has entered into force for India on 8th June 2011The Lokpal and the Lokayukta Bill has been already introduced in the Parliament.The Public Procurement Bill, 2012 already introduced in ParliamentGrievances Redressal Bill already introduced in ParliamentForeign Bribery Bill already introduced in ParliamentJudicial Accountability Bill already introduced in ParliamentThe Whistle Blowers Protection Bill, 2011 already introduced in ParliamentThe Consumer Protection (Amendment) Bill, 2011 already introduced in ParliamentThe Prevention of Money Laundering (Amendment) Act passed by UPAThe Electronic Delivery of Services Bill already introduced in ParliamentIPRs of Group ‘A’ Central Officers placed in public domainAadhaar- Direct Benefits Transfer- Institutional architecture to facilitate a shift to a system in which benefits from the government would get transferred directly to the bank accounts of individual beneficiaries of various social sector schemesBenami Transaction (Prohibition) Bill 2011 introduced in Parliament. The Bill elaborately covers definition of ‘benami’ property and transaction, and prohibits benami transactions.UPA is the Only Government in Modern India to pass the Historic Right to Information Act, 2005 to usher in transparency in governance through citizen participation.RTI Act has empowered lakhs of individuals and have made the state responsible. A revolution has taken place ever since, and people have become more aware of their rights and proceduresUPA Government is the first Government in India to present a White Paper on “Black Money” in May 2011The Cabinet has approved a proposal to set up a special purpose vehicle -GSTN (GSTN SPV) for providing shared IT infrastructure and services to central and state governments, taxpayers, and other stakeholders for implementation of the goods and services tax (GST), both before and after the rollout of GST.The Government had constituted a Group of Ministers (GoM) in January, 2011,to consider measures that can be taken by the Government to tackle corruption. Government has accepted the recommendations of the Group with minor modifications.E-Governance- A network of more than 100,000 Common Service Centres for electronic delivery of public services to citizens in rural areas has been rolled out.Black Money – In the last few years, more than 12,500 pieces of information regarding details of assets and payments received by Indian citizens in several countries including banking information have been obtained and are now under different stages of processing and investigation.Black Money- In search and seizure action under section 132 of Income Tax Act, the Investigation Wing of the CBDT has detected concealed income of Rs 19,938 crore in the last two (2010 and 2011) financial yearsBlack Money – With a success rate of about 48 per cent convictions or fiscal compounding in the last six years, one of the highest amongst all law enforcement agencies in IndiaThe Delhi –Mumbai Industrial Corridor Project being developed on either side of the Western Dedicated Freight Corridor as a global manufacturing and investment destination, has made significant strides since inception.Plans for 7 new cities have been finalised and work on 2 new smart industrial cities at Dholera, Gujarat and Shendra Bidkin, Maharashtra will start during 2013-14. This project incorporates 9 Mega Industrial zones of about 200-250 sq. km. High speed freight line, 3 ports, and 6 air portsThe average rate of economic growth during the self-declared India Shining period of the BJP was just 5.8% per year, as compared to 8.5% during the five year tenure of the Congress-led UPA government.The strong post-financial-crisis stimulus led to stronger growth in 2009-10 and 2010-11 However, the boost to consumption, coupled with supply side constraints, led to higher inflation. Monetary policy was tightened, even as external headwinds to growth increasedIn September, 2012, Government accepted the main recommendations of the Dr. Vijay Kelkar Committee. A new fiscal consolidation path was announced. Red lines were drawn for the fiscal deficit at 5.3 percent of GDP this year and 4.8 percent of GDP in 2013-14.The 12th Plan projects an investment of USD 1 trillion or Rs 55,00,000 crore in infrastructure The Plan envisages that the private sector will share 47 % of the investment.In the last two years, a number of institutions were allowed to issue tax free bonds. They raised Rs 30,000 crore in 2011-12 and are expected to raise about Rs 25,000 crore in 2012-13 Budget 2013-14 proposes to allow some institutions to issue tax free bonds strictly based on need and capacity to raise money in the market, upto a total sum of Rs50,000 crore.NABARD operates the Rural Infrastructure Development Fund (RIDF). RIDF has successfully utilised 18 tranches so far. Budget 2013-14 proposes to raise the corpus of RIDF-XIX in 2013-14 to Rs 20,000 crore.The Cabinet Committee on Investment (CCI) has been set up to monitor investment proposals as well as projects under implementation, including stalled projects, and guide decision-making in order to remove bottlenecks and quicken the pace of implementationThe next corridor will be the Bengaluru Mumbai Industrial Corridor on which preparatory work has started.Preparatory work has also started for Amritsar-Delhi-Kolkata – Eastern Freight CorridorPetrol has been deregulated under UPAMeasures including the increase in the price of diesel by Rs 5 per litre, allowing oil marketing companies (OMCs) to raise diesel prices by small amounts regularly, and a cap on the number of subsidized LPG cylinders are expected to rein in the fiscal deficit.Subsidies on LPG moderated and has been replaced by cash transfers to the really needy by Aadhaar Based DBTThe battle against inflation must be fought on all fronts. Our efforts in the past few months have brought down headline WPI inflation to about 7.0 % (2012-13) and core inflation to about 4.2 % (Feb 2013)Despite Slowdown Gross Domestic Product (GDP) at factor cost, over the decade ending 2012-13 is 7.9 %Global economic growth slowed from 3.9 percent in 2011 to 3.2 percent in 2012.India is part of the global economy: our exports and imports amount to 43 percent of GDP and two-way external sector transactions have risen to 108 percent of GDP.Between 2004 and 2008, and again in 2009-10 and 2010-11, the growth rate was over 8 percent and, in fact, crossed 9 percent in four of those six yearsAgricultural GDP growth accelerated in the Eleventh Plan, to an average rate of 3.3. per cent, compared with 2.4 per cent in the Tenth Plan, and 2.5 per cent in the Ninth Plan.The percentage of the population below the poverty line declined at the rate of 1.5 percentage points (ppt) per year in the period 2004-05 to 2009-10, twice the rate at which it declined in the previous period 1993-94 to 2004-05The rate of growth of real consumption per capita in rural areas in the period 2004-05 to 2011-12 was 3.4 per cent per year which was four times the rate in the previous period 1993-94 to 2004-05.The rate of unemployment declined from 8.2 per cent in 2004-05 to 6.6 per cent in 2009-10 reversing the trend observed in the earlier period when it had actually increased from 6.1 per cent in 1993-94 to 8.2 per cent in 2004-05.Rural real wages increased 6.8 per cent per year in the Eleventh Plan (2007-08 to 2011-12) compared to an average 1.1. per cent per year in the previous decade, led largely by the government’s rural policies and initiatives.Complete immunization rate increased by 2.1 ppt per year between 2002-04 and 2007-08, compared to a 1.7 ppt fall per year between 1998-99 and 2002-04.Institutional deliveries increased by 1.6 ppt per year between 2002-04 and 2007-08 higher than the 1.3 ppt increase per year between 1998-99 and 2002-04.Net enrolment rate at the primary level rose to a near universal 98.3 per cent in 2009-10. Dropout rate (classes I-VIII) also showed improvements, falling 1.7 ppt per year between 2003-04 and 2009-10, which was twice the 0.8 ppt fall between 1998-99 and 2003-04.UPA Government has launched the flagship ‘Rashtriya Krishi Vikas Yojana’ in 2007 to reorient the agricultural development strategies to meet the needs of farmers.The farmer’s participatory system of seed production was given an impetus under the Seed Village Scheme by organizing more than 65,000 seed villagesAgricultural credit is the driver of agricultural production. India will exceed the target of Rs575,000 crore fixed for 2012-13. Budget 2013-14 proposes to increase the target to Rs700,000 crore.The interest subvention scheme for short-term crop loans started, and a farmer who repays the loan on time will be able to get credit at 4 percent per annumNutrient based subsidy policy for all fertilizers, other than urea, has been introducedProduction of foodgrains is at an all time record level of over 250 million tonnes with production of rice and wheat estimated at all time record levels of 102 million tonnes and 88 million tonnes respectivelyNational e-Governance Plan in Agriculture (NeGP-A) has been launched, which is helping raising farm productivity and income to global levels through provision of relevant information and services to stakeholders.India continues to be the largest milk producing nation in the world The Government has approved the National Dairy Plan Phase-I to be implemented during the period 2011-12 to 2016-17. The scheme is being implemented for increasing productivity of milch animals.The UPA Government has set up a Special Purpose Tea Fund for funding replanting and rejuvenation of old tea bushes for improving the age-profile of tea plantations. Tea has been declared the National DrinkProduction of pulses and oilseeds is estimated at 17.28 million tonnes and 30.53 million tonnes respectively.Rashtriya Krishi Vikas Yojna – States and Union Territories have been provided Rs22408.79 Crore from 2007-08 to 2011-12. A sum of Rs 9,954 crore is proposed for the same in 2013-14A new category of classical languages has been created and Sanskrit,Tamil, Telegu, Kannada and Malyalam have been notified as classical languages.Rs. 20 crore has been sanctioned for the upgradation of Sardar Patel’s memorials at Ahmedabad and Karamsad.Commemoration of 150th Birth Anniversary of Rabindranath Tagore/ Swami Vivekananda- As a part of ongoing commemoration of 150th Birth Anniversary of Rabindranath Tagore, Ministry of Culture organized a large number of programmes.For commemoration of 150th Birth Anniversary of Swami Vivekananda, Ramakrishna Mission, Belur Math is implementing Vivekananda Value Education Programme for propagating the legacy and philosophy of Swami Vivekananda, for which an amount of Rs100 crore would be provided to the Mission.A capacity of 54,964 MW has been added in the 11th Plan which has a significant contribution from the private sector and the government is making serous efforts to achieve a much higher capacity addition of about 88,000 MW in 12th planUPA has launched Restructured Accelerated Power Development and Reform Program (R-APDRP) to strengthen the Power SectorAs a new initiative for improving the power distribution infrastructure in the country,Government of India has approved setting up of a National Electricity Fund that would provide interest subsidy on loans disbursed to the Power Distribution Companies in the public as well as private sectorIn a bold move to remove fuel supplies bottlenecks, the Government has advised the Coal India Limited to sign Fuel Supply Agreements with the thermal power plants that were either commissioned during the 11th Plan or would be getting commissioned in the first three years of the 12th Plan and that have entered into longterm Power Purchase Agreements with power Distribution Companies.From 2004 to 2008 – The Government has awarded 72 explorationblocks in the last four years which has increased area under exploration by 30%.In the First 8 rounds (2000 to 2010) of National Exploration Licensing Policy (NELP) , Production Sharing Contracts of 235 exploration blocks have been signed.Under NELP – 104 gas discoveries have been made by pvt/JV companies in 45 blocksThe largest natural gas discovery has been made in Krishna-Godavari basin from where production has already commenced since April 2013. As on March 2012, India’s refinery capacity stands at 213.066 MMTPA.The Cabinet Committee on Investment (CCI), in its meeting held on April.2013, cleared 25 NELP blocks for continued exploration of Oil and Gas, out of 31 blocks where work had been stopped on account of security restrictions imposed by the Ministry of DefenceOn 20th October, 2012 , The Prime Minister launched Aadhaar Enabled Service Delivery, thus enabling the beneficiaries to get LPG cylinders by using UID-Aadhaar Card. Deliveries in 18 Districts have started from 1st June, 2013In 2011, Two new refineries came on line at Bina, M.P. and Bhatinda, Punjab.On March 23, 2012, the Prime Minister dedicated GAIL’s 2200 km Dahej-Vijaipur-Dadri-Bawana-Nangal-Bhatinda cross country pipeline to the nation.Following the events at Fukushima in Japan in March 2011, Government directed safety reviews of all nuclear power reactors,whether in operation or under construction The Nuclear Safety Regulatory Authority Bill, 2011 was introduced in Parliament. The CivilThe success of the Government’s international civil nuclear initiative was manifest in the highest ever generation of electricity from nuclear power during the year 2011 at 32,455 million units.India, under UPA has signed Civil Nuclear Agreements with record number of countries – Russia France, Germany, UK, US, S. Korea, Mongolia, (Japan in Pipeline)With the discovery of an additional 9620 tonnes of reserves of uranium oxide in Andhra Pradesh, Rajasthan, Meghalaya and Jharkhand, the country’s uranium resources increased to about 1,72,400 tones of uranium oxide.Wind Energy – The total installed capacity of grid interactive renewable power has reached about 25,000 MW by the end of 2011-12.Of this, about 5,000 MW generation capacity was added during 2011-12, which is the highest ever renewable capacity addition in any one yearIndia has emerged has emerged as a leader in Asia, and holds 4th rank worldwide in wind power.Nearly 99 % Enrolment at Primary Level by successfully implementing the “Right to Education Act”. Making Education a Fundamental Right to All Citizens guaranteed by the Constitution.Literacy rate in India is now 74 ( Males- 82.1 and Females- 65.5)A substantial increase from the figures , 10 years ago, ushered by Social Revolution by UPAGross enrolment in higher education, which was 12.3 % in 2006-07, has gone up to 18 % in 2011-12.A provision has been made for central assistance for setting up of a model degree college in each of the identified 374 educationally backward districts where Gross Enrolment Ratio (GER) for higher education is less. Out of 153 proposals received, 78 have been approved and 42 are under process.Massive Expansion in Higher Education – 7 NEW IIM’S , 8 NEW IIT’S, 10 NEW NITs EstablishedSince the RTE Act, 2,14,561 Primary and 1,76,361 Upper Primary schools have been sanctioned under SSA till date , of which 96% are operational479 residential schools/ hostels to cater to 66,181 children have been sanctioned under SSA out of which 432 are functional.Kasturba Gandhi Balika Vidyalayas for Upper primary girls-3609 sanctioned, 3501 operational with enrolment of 3.2 lakhs girls.19,76,502 teacher posts have been sanctioned under SSA, 12,34,016 have been recruited9.94 crore children were supplied free text books in 2012Uniforms to all girls, SC, ST and BPL children, have been provided for 504.83 lakh children.Special training for Out-of- School children for age appropriate admission in regular schools has been provided for 27.89 lakh children10.54 crore children studying in 12.31 lakh institutions have availed of the Mid Day Meal.Under the scheme for setting up of 6,000 model schools at Block level at the rate of one school per block 1,880 model schools have been sanctioned out of 2,266 which are approvedSaakshar Bharat has been sanctioned in 372 out of 410 targeted eligible districts in 25 statesAbout 15.7 lakh literacy learning centres are functioning in different States of the Country.Kendriya Vidyalaya Sangathan established its 07 new Regional Offices4752 primary and secondary get IT InfrastructureTeacher Education Scheme – Strengthening of existing institutes of advanced and upgradation of departments of education of universities into institutes of advanced study in education\116. Block institutes of Teacher Education (BITEs) in 196 identified SC/ST/Minority concentration districts16 new Central Universities established10 new National Institutes of Technology (NIT’s) established. 5 new Indian Institute of Science Education and Research (IISER’s) established2 new School of Planning and Architecture established, 6 new Law Universities establishedThe Scheme for setting up of 20 new IIITs in PPP mode. 15 State Governments having identified land for setting up of the Institutes. Bill in this regard already introduced in Lok SabhaA grant was provided to set up 26 new polytechnics during the year 2011-12. In addition, the second and third installments were given to 85 and 92 polytechnics. 148 polytechnics were provided grant for women’s hostels.Under National Mission for Information & Communication Technology (ICT) in Education- Virtual Private Networks and internet connections have been provided to 392 universities and 18,189 colleges/polytechnics across the country.Advanced Version of Aakash-2 Tablet was launched on 11th Nov, 2012. In the first phase 1,00,000 tablets are being distributed for the purpose of testing by users all over India in different climatic and usage conditions.National Knowledge Network, connects all higher education institutes through via high speed broadband networkCommon Admission Examination Process with Weightage to Performance in Class 12th Board from 2013The Government has approved the proposal for Strengthening and Restructuring of ICDS Scheme with an over-all budget allocation of Rs. 1,108,503 crore during 12th Five Year PlanIndia’s Life Expectancy has been increased to 66.1 (2010) from 61.9 (2000)Life Expectation at Birth increased to 69.6 for Females and 67.3 for MalesSince the launch of the National Rural Health Mission, over 1.57 lakh personnel have been added to the health system during 2005-12.Infrastructure has been strengthened by taking up 594 District Hospitals, 2,721 Community Health Centres, 5,459 Primary Health Centres and 31,001 Sub-Centres for new construction or renovation.The Crude Birth Rate (CBR) at the National Level at 22.1 in 2010 declined 1.7 points over 2005-12 The Crude Death Rate during the same period ndeclined by 0.4 points.Infant Mortality Rate has registered a decline from 58 per 1000 live births in 2005 to 44 per 1000 live births in 2011The Total Fertility Rate (TFR) which stood to 2.88 in 2004 declined to 2.5 in 2010The Maternal Mortality Ratio declined from 254 in 2004-06 to 212 in 2007-09Over 8.6 Lakh ASHAs appointed to act as bridge between the communities and the health facilities in villagesA total of 70,000 beds have been increased in government health institutions for provision of essential and emergency services.Scheme for the promotion of menstrual hygiene among adolescent girls of rural areas in the age group of 10-19 years covering 1.5 crore girls in 152 districts of 20 states. Girls get sanitary napkins at Rs1 per pack of 6No polio case has been reported in the country since January 2011 owing to immunization drives. The World Health Organisation has taken India out of the list of polio-endemic countries.Mortality due to Kala-Azar has shown a declining trend. The total number of reported Dengue cases was also lower in 2011 as compared to 2010.HIV – The numbers of new annual infections have decreased by 56% over the past decade and the epidemic has begun to stabilize. NACP- III has been acclaimed globally as a successful programme.The Ministry of Women and Child Development, Government of India, came into existence as a separate Ministry with effect from 30 January, 2006.Protection of Children from Sexual Offences Act, 2012 – was passed by Parliament in May, 2012 to address the issue of child sexual abuse,Under Integrated Child Protection Scheme – 548 Child Welfare Committees and 561 Juvenile Justice Boards have now been established.Emergency Outreach Services through Childline 1098 has been expanded to 264 cities/districts of the countryThe National Mission for Empowerment of Women (NMEW) was launched by the Government of India on International Women’s Day in 2010 strengthen the inter-sector convergence . Mission headed by Prime Minister of IndiaGovernment has launched an Information, Education and Communication (IEC) Campaign against malnutrition with pro-bono services from Shri Aamir KhanSexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act was passed by Parliament on February 26, 2013ICDS Scheme has been universalised with effect from 2008-09. There were just 5267 Projects-operational under ICDS in 2004. Now there are 13.71 lakhsA total of 9.72 Crore (9,72,655,22 ) beneficiaries have benefitted through the Integrated Child Development Services (ICDS) as on January, 2013 out out which 7.46 Crore (7,46,809,32) are children in the age group of 0-6 yearsThere are 13.71 lakhs as on January 2013. The restructured and strengthened ICDS is been Anganwadi centres rolled out in 3 phases with focus on the 200 high burden districts for malnutrition during 2012-13 and additional 200 districts in 2013-14 including districts from the special category States and NER and the remaining districts in 2014-15.

Robert,I suspect my main reason is after Russia Gate, Ukraine Gate and $50m+ wasted in engaging 15 biased FBI, numerous top anti-Trump lawyers, investigations, spying, lying and unpatriotic acts to bring down a duly elected President, and trying to impeach without evidence since 2016, that even the dumbest of mentally ill, personal animus filled, TDS Democrats would now be thinking, there is no there there.Following that, making an economic miracle of debt left by Obama, Bush & Clinton, which was:Bush Clinton $7Trillion, not paid down under punitive interest is now US $9TObama US$8.5 Trillion, not paid down under punitive interest is now US$10.5T##biggest debt ever.That meant no investment in infrastructure, pensions in the toilet, no investment in the military, average hourly wage rate in decline, house building permits lowest ever, banks unable to lend, more blacks & minorities unemployed, that Trump, also obstructed at every turn by Democrats took US$2T debt and made tax benefits to all, including to Industry to rebuild via Capital Additions, has not fallen below 3% growth vs an weak, rounded up Obama 1% average, growth.Just think what would be achieved had Democrats worked on something, anything, in a bi-partisan way, for all?Apart from that?.My favorite is making the biggest self-sacrifice, selfless beyond any I have seen from a US President since WW2, that despite clearly Democrat TDS, their mental illness and ever-increasing amoral standards, that Trump showed courage & moral rectitude, knowing exactly the reaction from those ‘nut jobs & psycho’s’, and their Fake MSM, many who wanted Nuclear WW3, killing billions, just to spite Trump, he was courageous and saved the lives of all those mothers sons & daughters that the Democrat lunatics would fill up as a blockade, a wall of ‘billions’ of dead, of everyone but their own children - Trump extended the hand of discourse to ‘jaw-jaw’, to avoid war wars, Armageddon.‘Otherwise take your pick:-Fighting Sanctuary cities. Not being amoral by making one's own voters pay tax to protect criminals & illegal migrant criminals in Sanctuaries and provide welfare, to those same detritus that will, or have, sodomized, robbed, mugged, harmed, raped, sold drugs too, or killed, their own sons, mothers, wives & daughters; come to think of it ‘what a perfect definition for ‘delusional’.TDSWhooped crooked Hillary.Neil GorsuchConsumer confidence 17 year high>2m jobsLowest jobless claims in 50 years.Mortgage apps 7 years highUnemployment 17 year lowTrump added 298k jobs in his first month (after President Obama said jobs were not coming back!).Women in Entrepreneurship ActGutted Obama Era job herniating RegsEnded the war on coalResurrected coal jobs.Weakened Dodd-Frank regsPromoted buying & hiring AmericanPut in place Economic plan that in the long term seeks to reduce the $22T National Debt, of which 46% including interest payments was created by Obama.Record Dow, the DOW took just 66 days to climb from 19,000 to above 21,000, the fastest 2000 point run EVER.Stock market gained >$3T, improving instantly pensions.Investment from the US Business’Investment from foreign business’.Reduced Debt by $100B in less than the first 4 months.(President Obama increased the US debt in his first 100 days by more than $560 Billion.)The S&P500 broker $20T for the first time in its history.In the history of the DOW, going back to January 1901, the DOW record for most continuous closing high trading days was set in January of 1987 when Ronald Reagan was President. The DOW set closing highs an amazing 12 times in a row that month. On February 28th Trump matches Reagan when the DOW reached a new high for its 12th day in a row!Reduced illegal immigration.Signed a resolution encouraging women in entrepreneurship and STEMBorder wall being built, slowly despite Democrat obstruction.Against killing unwanted born babies.Victims of Immigrant Crime Engagement [Pelosi would not even see the Angels]Changed R.E. against ISISRepealed Obama’s ‘terms of engagement’ that put the US lives at greater risk than terrorists.Plan to defeat ISIS.Reduced F35 cost5 Year lobbying ban.Sanctioned Iran.Repealed Iran deal, evidence now proves Nuclear capability of Iran.Responded to Syria with the bombingTax reform plan.Resurrected Pig Iron Smelting & jobs.Withdrew from TPPExited the [Voluntary & unenforced] Paris Accord.Created Crime task force.DOJ targetting MS13Energy Independence.Economic growth.E.O. establishing The American Technology Council.E.O to protect policeE.O. targetting drug cartels. President Trump signed three Executive Orders – 13773, 13774, and 13776 – aimed at cracking down on international criminal organizations, including drug cartels and gangs, and preventing violence against law enforcement officers.E.O. Religious Freedom.E.O. on Obamacare subsidies.E.O. to reduce Federal government waste/excess created by Obama, saving taxpayers potentially hundreds of millions.E.O all federal agencies to create task forces to cut regulations that hurt the economy.Inter State insurance competion on Medic Care.Action against Big Pharma drug prices - cheaper in Mexico etc.Sending Education back to the States.Fixing the V.A.Firing crooked Comey.Travel ban.Keystone pipelineCreated Commission on Opioid Addiction.Combating Human Trafficking.Rollback of Obama Cuba policy.Food stamp use lowest in 7 years.Reduced Whitehouse payroll burden on taxpayers by removing 16,000 unnecessary Obama created jobs.Working for free.A successful trip to Asia.China trade dealCanada & Mexico level-playingfield trade deal.E.U. leveler playing field deal.Designated N. Korea a terrorist stateISIS almost defeated, but not gone.Jerusalem capital of Israel.Tax Reform billBusiness investments up 39% due to tax cuts.Signed 130 bills into law.136 Presidential Proclamations64 E.O’sArmed Ukraine with heavy weapons.Confirmed no more waste of US military lives in lost causes &/or no interest conflicts.Food to Puerto Rico.Various national natural disasters handled.NATO paying its fair share.Encouraged RINO’s to leave.Reinforced Judeo-Christian beliefs.Funded the Military.Placing a hiring freeze on federal employees.Twice tried to pay government employees during the shutdown, but was blocked by Democrats.Sanctioned Russia more time than Obama.Signed the First Step Act criminal justice reform into law, helping especially Blacks, a FIRST.Subsequently pardoned unjustly treated black convicts. Unlike Cuomo & Obama, non were killers.More American employed than ever before & no ‘created fake jobs, unlike Obama.The release of Pastor Brunson from Turkey.Construction jobs up 300k in 2018.Kavanaugh was sworn in despite disgusting, disgraceful, amoral efforts by Democrats.Middle-class income rise is a record.Cut $300m to Pakistan.Cut $200m to Palestinians.Worlds largest oil producer.10million barrels a day.Given Russia, Iran & Turkey stopped re-building aid to Syria, saving taxpayers $230mManufacturing grew faster than in 14 years.Record low black unemploymentWar heroes remains returned from NOKO.Possible peace with NOKO.The release of 3 political US prisoners from NOKO.2026 World CupBlack Business Ownership Under Trump Jumps 400 PERCENT in ONE YEAR [Getty]Youth Unemployment hits 52 year low.Peace between North & South Korea’s.Work REquirement for Welfare.Nominates first woman to head CIA.Black support up to 29%Tax surplus in January.Pay rate highest since 2008.Hispanic unemployment hits low.Proposes reform of Civil Service ‘Hire the best, fire the worst’.Signs Bill to combat synthetic opioids - needs to with Democrats resisting closed border.2017 Record of lifetime appointed Judges.Rolled back $900m in Offshore Obama restrictions.US Imposes Sanctions on 52 People and Entities for Abuse and CorruptionHome build permits hit highest since 2007.Economy growth 5.7% in 1st Q of 2018, remained high since.Stock Market bubble outlasts subversive Federal Reserve rate hikes.$700 Billion Defense Bill.For Trekkies, Space Policy Directive.20% take rate for Corporations, to enable economic growth, create jobs and make efficiencies to infrastructure delivery of products.Capital Additions reduced to 1 year from >20 to enable tax deductibility on buying in & replacing inefficient production machinery.Trumps HHS defines life begins at inception / Moron Dems pass infanticide laws.$285m cut in the UN Budget, benefit for taxpayers.Reduction in refugee applications.WIC Welfare Participation Hit 17Year Low (dropped to 7,283,000 in 2017, its lowest level since 2000 when 7,192,000 participated in the program.)Broadcom to move back to US.A new strategy on Iran.Trump Signs Healthcare Order Expands Choice and Access through associationsWithdrew from Ani-Semitic UNESCO.Tech giants pledge millions to Trump initiative.Federal Reserve; Household Wealth in America at record high of 17 trillion Rising property values and Financial gain.Rolls back Environmental Laws herniating infrastructure re-building time etc.$15b Hurricane Harvey.US Small Business Admin. Centre assistance.Job satisfaction highest since 2005.Repeals Obama’s ridiculous ‘Waters of the US’ Rule.Cuts more Federal Debt for a longer period than any other President. When President Trump was inaugurated on January 20, 2017, the amount of US Federal Debt owed both externally and internally was over $19 Trillion at $19,947,304,555,212. As of August 17th, the amount of US Debt had decreased by more than $100 Billion to $19,845,188,460,167.Privatize Air Traffic Control for desperately needed investment.Vote Fraud investigation.Gas prices 12 year low.Ben Carson Finds 500 Billion In Errors during Audit of Obama HUD. (Obama era fraud?)$200m in Apprentice funding.Reversal of Clean Power Rule, to allow safe power.Bill to prioritize training for veterans & police seeking jobs.Anti-Terrorism pact with Qutar.Thousands of jobs created &/or protected in pact with Saudi Arabia on trade.Poland increased arms & US presence v Russia.DOJ sued California for interference with illegal immigration enforcement.DOJ more than 1000 arrests in sex trafficking.DOJ charging 4 for leaks.DOJ took down Alphabay, the largest Dark Web market.DOJ new civil forfeiture rules.DOJ charges 400 in largest Medical Healthcare Fraud.DOJ support of Texas voter ID law.DOJ charged sex traffickers who took hundreds from Thailand to US.DOJ harsher sentences for drug dealers etc.DOJ, Attorney General Sessions designated MS-13 as a priority for the Organized Crime Drug Enforcement Task Force, to allow Federal law enforcement to utilize an expanded toolkit in its efforts to dismantle the organization.The United States, El Salvador, Guatemala, and Honduras joined together to charge more than 4,000 MS-13 and 18th Street gang members in the United States and Central America, including the alleged leader of MS-13’s “East Coast Program.”August 2018 - More than 20 individuals associated with MS-13 were arrested in California on Federal and State charges in connection with their gang activitiesThe Department of Justice convicted eight members of an international criminal organization, known as the Rendon-Reyes Trafficking Organization, on Federal charges arising from their scheme to force young women and girls from Mexico and Latin America into prostitution.Signed Rep. Rutherford's STOP School Violence Act and Sens. Cornyn-Murphy "Fix NICS Act."$2 billion for school safety.The Ideological Balance Of The U.S. Sixth And Seventh Circuit Courts Of Appeals Shifted From Liberal To Conservative, Thanks To Judicial Nominees Selected By President Donald Trump.The Department of Justice announced more than $98 million in grant funding through the Office of Community Oriented Policing Services COPS Hiring Program to allow 802 additional full-time law enforcement officers.President Trump signed Executive Order 13809 to restore State and local law enforcement’s access to surplus equipment from the Defense Department, such as armored vehicles.In June 2017, Attorney General Jeff Sessions announced the creation of the new National Public Safety Partnership, a cooperative initiative with cities to reduce violent crimes.Attorney General Sessions expanded Project Safe Neighborhoods to encourage U.S. Attorney’s to work with communities to develop customized crime reduction strategiesAttorney General Sessions returned to longstanding Department of Justice charging policy for our Federal prosecutors, trusting them once again and directing them to return to charging the most serious, readily provable offense.Attorney General Sessions returned to longstanding Department of Justice charging policy for our Federal prosecutors, trusting them once again and directing them to return to charging the most serious, readily provable offense.( Criminals charged with unlawful possession of a firearm had increased 23 percent).Under President Trump, the Department of Justice has supported students whose free-speech rights have been under attack on university campuses. The Department of Justice’s Civil Rights Division is reviewing a complaint by a coalition of more than 60 Asian-American associations that alleges racial discrimination against Asian-Americans in Harvard University’s admissions policies and practices.The Department of Justice secured a guilty plea for the first case prosecuted under the Hate Crimes Prevention Act involving a victim targeted because of gender identity.According to NERA Economic Consulting, the Obama CPP struck down by Trump would have increased electricity rates by as much as 14 percent, costing American households up to $79 billion.The Administration estimates that repealing the Clean Power Plan could eliminate up to $33 billion in compliance costs in 2030.Trump took Obama shackles of ICE. Deportations up 40%, crossings reduce.Success with his Ad Valorem tariffs.China opens rice market for US exports for the first time ever.MSM proven fake regards Trump's tariffs.Ordering review of unfair contracts & their abuses/abusers - WTOWages highest in 2018 since 2009>$350 B Saudi Arms deal protecting jobs in Miltary/Arms Industries.To combat Russia -E.U. The energy supply of gas; First Natural Gas Shipped to Poland.Coal export up 60% from an industry destroyed by Obama.A probe of China intellectual property theft.Argentina agrees to allow first US pork imports in 25 years.Crude oil shipment from Texas opens new vistas in IndiaUS ties; India’s first ever U.S. crude purchase to arrive in Sept 18. With this, India, the world’s third largest oil importer, joins Asian countries like South Korea, Japan, and China to buy American crude after production cuts by the Organization of the Petroleum Exporting Countries (OPEC) drove up prices of Middle East heavy-sour crude, or grades with a high sulfur contentBlocked China from buying Semi-Conductor Company - Lattice.Trump Blocks Chinese Purchase of Chipmaker Due to National Security; President Trump has issued an executive order blocking Singapore-based Broadcom’s $117 billion takeover of U.S. chipmaker Qualcomm on national security grounds. The heated battle for ownership of Qualcomm has ended with a presidential decree barring Broadcom from ever owning the company after CFIUS cited national security concerns with the prospect of such a deal. $QCOM. $AVGO(— David Faber (@davidfaber) March 12, 2018).Additionally, Reuters reports that the Trump order says all 15 candidate directors proposed by Broadcom are disqualified for Qualcomm board. Trump’s decision confirms what Hayman Capital’s Kyle Bass explained last week.193. VA Accountability & Protection Law allows sackings of civil servants etc.194. Trump signed Forever GI Bill boosting aid to student vets.195. Tougher border controls bring about for crossing The Border Illegally Is Harder Than Its Been In 50 Years.196. MAGA.197. The Administration actually eliminated 22 regulations for every new regulatory action.198. The Administration issued 67 deregulatory actions while only imposing three new regulatory actions.199. In FY 2017, the Administration saved $8.1 billion in lifetime net regulatory cost savings, equivalent to $570 million per year.200. Throughout 2017, President Trump has made good on his promise to cut red tape, and in doing so has reenergized the United States’ agricultural, energy, and infrastructure sectors by freeing them from oppressive and stifling regulations.201. President Trump has signed 15 Congressional Review Act resolutions into law, more than any other president, ending burdensome Obama-era rules and regulations.202. According to a study by NERA Economic Consulting, implementing the Obama Administration’s plan under the Paris Climate Agreement could have cost the United States economy nearly $3 trillion and 6.5 million industrial sector jobs by 2040.203. President Trump signed 15 Congressional Review Act resolutions into law that is estimated to save American taxpayers $3.7 billion.204. President Trump signed an Executive Order that reduced the time it took to approve infrastructure projects from 10 years to two years.205. To date, 860 regulatory actions have been withdrawn or removed from active status.206. The WSJ said President Trump is "rolling back more regulations than any President in history.207. President Trump has signed a record-breaking 15 CRA bills to roll back regulations.208. Since the CRA became law in 1996, only one had ever been signed (George W. Bush in 2001)209. Along with Executive Orders, these bills will reduce regulatory costs by $18 billion annually.210. The Department of Agriculture issued guidance that would give more flexibility to state operations of the Supplemental Nutrition Assistance Program (SNAP). The new program maximized flexibility and holds states more accountable for the delivery of food benefits.212. President Trump created the Interagency Task Force on Agriculture and Rural Prosperity that Secretary Sonny Perdue chairs and developed suggestions. Suggestions include focusing on broadband access, improving the lives of rural Americans, developing methods to support a rural workforce, harness technological innovation for rural communities, and focusing on economic development in rural areas.213. August 2018 - USDA Announced An Investment Of More Than $124 Million To Help Rebuild And Improve Rural Water Infrastructure In 23 States214. September 2018 - The USDA Announced That They Formalized An Agreement With A Nonprofit Organization To Purchase Homes From The USDA And Convert Them Into Transitional Housing For People Recovering From Opioid Misuse. These houses will allow houses in Kentucky's Hart and Rockcastle counties to be converted into transitional housing for individuals and families215. The Department of the Interior proposed its largest oil and gas lease of over 76 million acres in the Gulf of Mexico.216. President Trump and his Administration acted aggressively to increase exports of energy resources to the global market. The Department of Energy announced the approval of the Lake Charles Liquefied Natural Gas terminal.217. The Administration announced the approval of the New Burgos Pipeline, a cross-border project that will export U.S. gasoline to Mexico.218. EPA Administrator Pruitt launched a task force to provide recommendations on how to streamline and improve the Superfund program, which is responsible for cleaning up land contaminated by hazardous waste.The Superfund task force released 42 detailed recommendations with the following goals in mind:Expediting cleanup and remediationRe-invigorating responsible party cleanup and reuseEncouraging private investmentPromoting redevelopment and community revitalizationEngaging partners and stakeholders219. EPA has re-launched launched the Smart Sectors Program to partner with the private sector to achieve better environmental outcomes. The lead for each sector serves as the ombudsmen within the respective agency across program offices, conducts educational site tours, analyzes data and advises options for environmental improvement, and develops reports that profile the impact of each sector.220. To ensure the Government serves the needs of all Americans, President Trump has called for a comprehensive plan to reorganize the executive branch and has begun to implement this plan.221. President Trump has commenced a comprehensive overhaul of digitally delivered Government services.222. President Trump has called for “conducting a full audit of the Pentagon.” The Department of Defense (DOD) responded to the President’s call to action and has begun its first full financial statement audit.223. $1.6 billion for border wall spending. This is the first time the wall has been funded since 2003.224. $703 million increase in ICE funding, from $6.4 billion to $7.1 billion, an increase of more than 10%.225. $21 billion down payment on the President's promise to rebuild infrastructure.226. The President’s infrastructure plan will establish a Rural Infrastructure Program to invest in rebuilding and modernizing rural infrastructure. The Rural Infrastructure Program will seek to:Use outcomes-driven planning efforts and capital improvements to rebuild and modernize rural infrastructure.Grow business revenues and personal incomes in rural areas by expanding access to markets, customers, and employment opportunities.Enhance regional connectivity for rural communities through interregional and interstate projects developed by the public and private sectors.Spur economic growth and competitiveness by closing infrastructure gaps to attract more development and manufacturing investments in rural America.227. President Trump and his Administration allocated $50 billion to empower rural America to address the infrastructure needs of their communities. The $50 billion dedicated to rural America represented 25 percent of all Federal funds in the President’s plan.80 percent of the Rural Infrastructure Program funds will go directly to the governor of each State as determined by a formula.20 percent of the Rural Infrastructure Program funds will be provided to selected States that apply for Rural Performance Grants.NOTES:- States will be provided funding without burdensome bureaucratic commands on how they should spend it.The federal funding provided by the President’s plan will not be awarded in pre-packaged, asset-specific amounts, as is often the case with Federal programs.Funds provided under the President’s proposal will go directly to the governor’s office of the State receiving funds.This will allow Governors to make investments based on the individual infrastructure needs of their rural communities.228. President Trump’s infrastructure plan will enable the rebuilding and modernization of rural infrastructure across a broad range of asset classes.229. The array of broad asset classes eligible for funding under President Trump’s plan will include:Transportation projects will rebuild roads, bridges, railways, and other vital infrastructure.Broadband deployment projects which will improve access for rural communities.Water and waste projects to help ensure rural families have access to clean water.Power and electric projects to provide rural areas with reliable, affordable power.Water resources project to better manage flood risk and improve rural water supplies and waterways.230. In July 2018, Department of Transportation introduced a new pilot program that will boost military recruitment and help with the nationwide shortage of commercial vehicle drivers by allowing 18 – 20-year-olds who possess a U.S. Military equivalent of a commercial driver’s license (CDL) to operate large trucks in interstate commerce.231. President Trump has made clear that broadband should be an infrastructure priority.The President’s plan will provide States with the flexibility to invest in the needs of their rural communities, including broadband.The Rural Infrastructure Program allowed governors to spend 100 percent of Federal funds they received on broadband access.President Trump signed an Executive Order in January on “Streamlining and Expediting Requests to Locate Broadband Facilities in Rural America.”This was built upon the efforts of the Rural Infrastructure Program by the Trump Administration.232. In April 2018, the Department of Health and Human Services (HHS) laid out a comprehensive five-point strategy to combat the opioid abuse crisis.233. The Department of Justice announced that fentanyl substances are a drug class under the Controlled Substances Act. This meant anyone who possesses, imports, distributes or manufactures illicit fentanyl-related substances would be subject to criminal prosecution similar to other controlled substances.Anyone who possesses, imports, distributes or manufactures any illicit fentanyl-related substance will be subject to criminal prosecution similar to other controlled substances.The DOJ announced its first-ever indictments against two Chinese nationals and their North American-based associates for distributing large quantities of fentanyl and other opiate substances. On National Drug Take Back Day, the Drug Enforcement Administration collected a record-breaking 912,305 pounds – 456 tons – of potentially dangerous expired, unused, or unwanted prescription drugs at more than 5,300 collection sites.234. In his first week in office, President Trump reinstated and expanded the Mexico City Policy that prevented $9 billion in foreign aid from being used to fund the abortion industry.235. President Trump de-funded a U.N. agency for colluding with China’s brutal program of forced abortion and sterilization.236. President Trump worked with the Congress to sign a bill overturning an Obama midnight regulation that prohibited States from defunding abortion service providers.The Trump Administration published guidance which promises to enforce the Obamacare requirement that taxpayer dollars should not support abortion coverage in exchange plans.237. Reinstated the Mexico City Policy to ban any U.S. foreign aid to organizations that perform abortions.238. Signed a Congressional Review Act bill to allow states to restrict Planned Parenthood Funding.239. In President Trump’s FY 2018 budget request, school choice was a priority for increased funding, including supporting $1 billion in Furthering Options of Children to Unlock Success grants for public school choice and $250 million to promote private school choice through the Education Innovation and Research Program.240. Implemented the year-round distribution of Pell grants, instead of limiting these grants to the Spring and Fall semesters.Low-income students will now have access to these funds over Summer and Winter breaks so they can earn their degrees faster with fewer loans.241. The Department of Education reformed the student loan servicing process to improve customer experience and lower costs.242. The Free Application for Federal Student Aid is being reformed to be more accessible to students.243. Experts from the financial services industry were brought into the Department of Education to modernize the way FSA offers and services student loans.244. The Department of Education is working to ensure regulations on the books adequately protect students while giving States, institutions, teachers, parents, and students the flexibility they need to improve outcomes.245. The Dept. of Education has identified and withdrawn nearly 600 regulations that are deemed unnecessary.246. Rescinded the 2011 Dear Colleague Letter and 2014 Q&A regarding Title IX enforcement, and interim guidance was issued.247. Paused the Obama Administration’s Borrower Defense to Repayment and Gainful Employment regulations.248. The Department of Education’s Regulatory Review Taskforce identified nearly 600 outdated guidance documents for rescinding.249. August 2018 - The Department of Education announced $359.8 million in Federal assistance to 20 states and the U.S. Virgin Islands to assist with the cost of educating students displaced by Hurricane Harvey, Irma, Maria, or the 2017 California wildfires.250. August 2018 - The Department of Education announced that it would potentially rescind the Gainful Employment Regulation.​​​​​​​The Department Of Education Claimed That The Removal Of This Regulation Would Help Provide Transparency And Fairness To Students In Higher Education.I am sure I have missed numerous ones and so I have included an URL from the Washington Examiner below too. I have not checked it against my own list, I only have 250 accomplishments vs their 289, but what’s 39 between friends, after all 39 exceeds Obama’s accomplishments by, coincidentally 39!!251. POTUS did not leave Vietnam empty-handed. He secured a $15 billion deal. Vietnam’s Bamboo Airways and VietJet Aviation JSC signed deals to buy 110 aircraft from Boeing Co. during President Donald Trump’s visit to Hanoi for a summit with North Korean leader Kim Jong-Un.I am sure I have missed numerous ones and so I have included an URL from the Washington Examiner below too. I have not checked it against my own list, I only have 250 accomplishments vs their 289, but what’s 39 between friends, after all 39 exceeds Obama’s accomplishments by, coincidentally 39!!252. The U.S. economy added 20,000 jobs in February 2019 while the unemployment rate fell slightly to 3.8 percent, making February the 101st month of consecutive U.S. job growth.253. April 2019. Going nuclear on Trump government picks. Republicans set to stop the Democrat obstruction of employee picks that has seen:1. The least number ever confirmed for a President - period.2. Although Trump policy is to not overstaff, Democrat obstruction of any & all picks has seriously damaged government efficiency.This is to end; but why did the Republicans wait?......could it be to ensure the Democrats who deny obstruction, are proven liars yet again, and that the historical record will record it!254. Removal of the falsely claimed right to Pain-Free execution for Death Row killers. SCOTUS 5-4, April 2019.255. June 19, 2019 5.8 million removed from food stamps that were robbing the deserving.Over 5.8 million individuals have discontinued their participation in America’s food stamp program since President Donald Trump’s first full month in office, according to the latest U.S. Department of Agriculture (USDA) data. The most recent USDA data shows that 5,829,890 people discontinued their participation in food stamps received through the Supplemental Nutrition Assistance Program (SNAP) since February 2017, Trump’s first full month in office.256. Increased value of Stock Market by US$6 Trillion.257. Ensured NATO pays its fair share.256. “I’m a Jew,” the Miller, White House senior policy adviser said.“As a Jew, as an American Jew, I am profoundly outraged by the remarks by Ocasio-Cortez. It is a historical smear. It is a sinful comment. It minimizes the death of six million of my Jewish brothers and sisters. It minimizes their suffering. And it paints every patriotic law enforcement officer as a war criminal,” he said emphatically.257. The Trade agreement with Canada & Mexico.258. The Killing of terrorist Soleimani.259. The killingn of top ranking Al Qeda terrorist.260. China trade agreement.261. Military funds to build the wall.262. Proving like Russia Gate that Ukraine Gate was another Democrat Sham case. Best though was Jim Jordan destroying the need for witnesses in the senate. The biased 17-0 Democrat witnesses whose evidence was hearsay, extraneous, 2 nd 3rd, & 4 th party, inadmissible nonsense, were officially asked in the House to name a crime, illegal or unlawful act committed by Trump – NON COULD!!

Thanks for A2A but I think institute has provided answer in detail ,Pls go through the same!The Institute of Cost Accountants of India(Statutory body under an Act of Parliament)Career ProspectsProfessional Avenues In this globalised world, organizations require professionals such as Cost Accountants (CMAs) who have specialized knowledge on business strategy and value creation. The Cost Accountant being the foundation on which the enterprises are built, the specialized education and training by the Institute make the Cost Accountant a multi-faceted professional. CMAs are driving force in all economic activities, as they are the value creator, value enabler, value preserver and value reporter.Cost Accountants are in great demand in government sector, private sector, banking & finance sector, developmental agencies, education, training & research sector as well as in service and public utility sector. Further, in view of their specialized knowledge and training, CMAs may hold top management position in public and private sectors’ enterprises like Chairman cum Managing Directors, Managing Director, Finance Director, Financial Controller, Chief Financial Officer, Cost Controller, Marketing Manager and Chief Internal Auditor and other important positions.Those CMAs managing their own businesses have found themselves as a Manager and as an Accountant can control and thereby flourish their businesses. There is no doubt that a Cost Accountant can attain the highest ladder of professional career.There is a sustained demand for qualified, trained and experienced cost accountants in India and abroad in different industries and Government Departments. Many members of the Institute are also engaged in providing professional and cost consultancy services and in teaching cost and management accountancy in Universities and Colleges.Cost accountancy edges over financial accounting. Cost accounting promotes study and adoption of scientific methods to secure maximum efficiency in industrial, commercial and other spheres, as compared to financial accounting. Financial accounting mainly draws conclusions on the basis of post facto data long after the operations are put through and expenditure were incurred enabling score keeping or at best statistical analysis. Therefore, role of cost accountants go beyond a financial accountant and they help the management in regulating production operations and processes of production.The members of the Institute are the driving force in the team of management while in employment, and as Cost Auditors, Internal Auditors, Auditors in case of VAT, Excise, SEBI, NSDL and under other statutes/ Regulatory requirements, Advisors and Consultants in practice. There are several areas of practice available for Cost Accountants, a list of which is given below:Independent practiceThere is vast scope for practice by a Cost Accountant for which he has to obtain Practice Certificate from the Institute. Details in this regard are available in the “Membership Section” of the Institute website: http://www.cmaicmai.in/external/Home.aspx. A Cost Accountant may set up the practice at his own as Proprietor or set up a new partnership firm with like-minded Cost Accountants in practice or may be admitted as new partner in the existing firm of Cost Accountants in practice. His clientele include private and public companies, large, medium and small scale undertakings, partnership and proprietary concerns, industrial, commercial and service undertakings etc. For practicing Cost Accountants the Institute issued suggested fees guidelines, which may be seen athttp://icmai.in/upload/pd/Cost_Audit_Fee_of_ICWAI.pdfThere are several areas of practice available for Cost Accountants, which are as follows:Professional Avenues for CMAs in PracticeS. No.Statute/AuthorityDescriptionAAudit Assignments(i)Central Goods & Services Tax Act, 2017Audit of Accounts & Records under Section 35(5) of Central Goods & Service Tax Act, 2017.Special Audit under Section 66(1) of Central Goods & Service Tax Act, 2017.Access to business premises under Section 71.(ii)Central Board of Excise and Customs (CBEC)Special Audit under Section 14A & 14AA of the Central Excise Act, 1944 of Central Board of Excise and Customs (CBEC).Special Audit in certain cases under Section 11 of Customs Act, 1962, as authorized by Central Board Excise and Customs.(iii)Companies Act, 2013 Section 148 (2)Vide Companies (Cost Records and Audit) Rules, 2014, G.S.R. No. 425 (E) dated 1st July, 2014 under section 148(2), ibid Cost Accountants are exclusively authorized to appoint as Cost Auditor and conduct Cost Audit as per the provisions of the Companies (Cost Records and Audit) Rules, 2014.(iv)Companies Act, 2013 Section 138 (1)Section 138(1) of the Companies Act, 2013 empowers the Cost Accountants/Firms of Cost Accountant to conduct the Internal Audit of the Class of Companies. Companies (Accounts) Rules, 2014 issued by the Government vide GSR 239 (E) dated 31st March, 2014 defines the class of companies in which the Cost Accountants/Firms of Cost Accountant can be appointed/empanelled as Internal Auditor.(v)Ministry of FinanceSpecial Audit under Customes Act, 1962 vide Circular no. 88/98-Customs., Dated 02/12/1998 issued by Ministry of Finance, Department of Revenue for Liberalisation of bonding procedures in respect of 100% EOUs;(vi)Ministry of Health & Family WelfareInternal Audit/Concurrent Audit under National Health Mission (NHM) as empowered by the Ministry of Health & Family Welfare, New Delhi.(vii)Ministry of Road Transport and HighwaysModel Concession Agreement (MCA) on infrastructure for PPP Projects in Highways empowered by Ministry of Road Transport and Highways.(viii)National Bank for Agriculture and Rural Development (NABARD)Stock audit for Working Capital Finance as prescribed by National Bank for Agriculture and Rural Development (NABARD).(ix)National Securities Depository Limited (NSDL)Internal and Concurrent Audit for depository operations under National Securities Depository Ltd (NSDL).(x)Respective Bank CircularsStock Audit, Concurrent Audit, Forensic Audit and other professional services of various Public Sector and Private Sector Banks in India. Please referAnnexure – I.(xi)State Co-operative Societies ActFinancial Audit of Cooperative Societies in states Maharashtra, Karnataka, Himachal Pradesh and West Bengal.(xii)State Co-operative Societies ActSpecial Audit i.e. Cost Audit and Performance Audit of co-operative societies under the respective Co-operative Societies Act of West Bengal, Maharashtra, Karnataka, Punjab, and Delhi.(xiii)Respective State Govt. CircularsInternal Audit in various State Public Sector Enterprises in Punjab, Tamil Nadu, Andhra Pradesh & Odisha.(xiv)Securities Exchange Board of India (SEBI)Half-yearly Internal Audit of Stock Brokers and Credit Rating Agencies as prescribed by Securities Exchange Board of India (SEBI).(xv)Securities Exchange Board of India (SEBI)Stock Brokers and Credit Rating Agencies as prescribed by Securities Exchange Board of India.(xvi)Securities Exchange Board of India (SEBI)Internal audit of Registrars to an Issue / Share Transfer Agents (RTAs) .(xvii)Telecom Regulatory Authority of India (TRAI)Audit for Metering and Billing Accuracy – authorised to conduct audit for Telecom Regulatory Authority of India (TRAI).(xviii)Various State VAT Act/ RulesStatutory Auditors under Value Added Tax Act of States. Please referAnnexure – II.BCertification Areas(i)Ministry of Commerce and Industry, Department of Industrial Policy and PromotionCertificate for verification of Local content in case of procurement for a value in excess of Rs. 10 Crores. ( Order No. P-45021/2/2017-B.E.-II dated 15th June, 2017 on Public Procurement (Preference to Make in India), Order, 2017).(ii)Companies Act, 2013Certifying e-forms which are to be filled by companies under Companies Act and Rules.(iii)Central Excise Act, 1944Certificate of Cost of production of captively consumed goods as per Rule 8 of Central Excise Act, 1944 in accordance with Cost Accounting Standard CAS – 4 issued by the Institute.(iv)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000Certificate for Average Cost of Transportation as per Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000.(v)Central Electricity Regulatory Commission (CERC)Certification of various forms prescribed under the Central Electricity Regulatory Commission (CERC).(vi)Customs Act, 1962Certificate towards the amount of duty paid on the materials used for the manufacture of exported goods as indicated in Forms DBK-I,II, IIA,III, IIIA under Customs Act, 1962.(vii)Directorate of Advertising and Visual Publicity (DAVP)Certificate towards the authenticated figures of circulation, as per the Annexure XII of the DAVP guidelines representing a statement signed by the both publisher and Cost Accountant with their officials seals giving the details of newsprint and ink stored and consumed during the period.(viii)Fertilizer Industry Coordination Committee (FICC)Certificate of product wise position of production dispatches stock etc. for the year (Annexure III–A) under FICC.(ix)Fertilizer Industry Coordination Committee (FICC)Issuance of various certificates as prescribed by Fertilizer Industry Coordination Committee (FICC) in respect of certifying Cost Data for Subsidy Scheme, Transportation Claims, Escalation Claims and Equalize Freight Claims.(x)Foreign Exchange Management Act, 1999Valuation Certificate under Notification No. FEMA.298/2014-RB: Foreign Exchange Management (Transfer of Issue of Security by a Person Resident Outside India) (Third Amendment) Regulations, 2014 dated 13th March, 2014.(xi)Insurance Regulatory and Development Authority (IRDA)Certification of Application for License and renewal thereof to act as Surveyor and Loss Assessor under Insurance Regulatory and Development Authority (IRDA)(xii)Ministry of Commerce and IndustryIssuance of various certificates under Foreign Trade Policy & Procedures 2015-20 and Aayat Niryat (Import and Export) Forms (ANF). Vide http://F.No.01/94/180/468-Appendices/AM12/PC4 dated 11th October 2012, Cost Accountants are authorized to authenticate various forms and statements, under Foreign Trade Policy & Procedures 2015-20 issued by the Ministry of Commerce and Industry. Please referAnnexure – III.(xiii)Ministry of Commerce and IndustryCertifying Performa CI & C2 under Anti–Dumping as prescribed by Ministry of Commerce & Industry.(xiv)Ministry of Commerce and IndustryCertifying Statement of cost of production for Anti-dumping petition to Government of India.(xv)Ministry of Consumer Affairs, Food and Public DistributionAnnual utilization certificate under Incentive Scheme for New Sugar Factories and Expansion Projects vide Notification No. F.3 (4)/89-PC/Vol.IV of Ministry of Food Dated 28th February, 1997.(xvii)Ministry of TextileCertificate of fulfillment of Hank Yarn obligation for Textile Industry and Textile Committee Cess – Monthly Return in Form – A.(xviii)National Pharmaceutical Pricing Authority (NPPA)Certification of various Forms as mentioned in SECOND SCHEDULE of Drugs (Prices Control) Order, 1995;(xix)Reserve Bank of India (RBI)Compliance Certificate of Reserve Bank of India for Scheduled Banks/ Urban Development Banks/ Urban Co-operative Banks in respect of Consortium Arrangement / Multiple Banking Arrangements.(xx)Reserve Bank of India (RBI)Valuation Certificate as per RBI Circular No.2006-2007/224 DBOD.BP.BC No. 50 / 21.04.018/ 2006-07 dated January 4, 2007 for valuation of different classes of assets (e.g. land and building, plant and machinery, agricultural land, etc.)(xxi)Rubber Board Rubber Rules, 1955Certifying half yearly return in Form ‘N’ for Quantity of Rubber purchased & consumed by manufacturers under rule 33 (f) of the Rubber Rules, 1955.(xxii)Telecom Regulatory Authority of India (TRAI)Reporting and Audit for System on Accounting Separation- Certification Work Telecom Regulatory Authority of India (TRAI).(xxiii)e-MudhraJoin us as a Partner for issuing e-Mudhra Digital Certificates. http://e-mudhra.com/portal/Partner.aspx(xxiv)Ministry of Finance, Department of ExpenditureCertification regarding average annual financial turnover of bidder :Annexure 9 Sample Prequalification Criteria of Manual for Procurement of Goods 2017CCompanies Act, 2013(i)Companies (Cost Records and Audit) Rules, 2014As per Companies (Cost Records and Audit) Rules, 2014, the class of companies which also include foreign companies, are required to maintain “Cost Records”. Cost accountant in practice may assist the company to maintain the Cost Records as per the Companies (Cost Records and Audit) Rules, 2014.(ii)Section 2(38)An expert who has the power or authority to issue a certificate in pursuance of any law for the time being in force.(iii)Section 7(1)(b)Declaration in the prescribed form no. INC.8. form no.INC 14 that the memorandum and articles have been drawn as per the provisions and in conformity.(iv)Form DIR – 12Sections 7(1)(c), 168 & 170(2) and rule 17 of the Companies (Incorporation) Rules 2014 and 8, 15 & 18 of the Companies (Appointment and Qualification of Directors) Rules, 2014 – Particulars of appointment of Directors and the Key Managerial Personnel and the changes among them in form no. DIR 12.(v)Form INC – 14Declaration that the draft memorandum and articles of association have been drawn up in conformity with the provisions of section 8 in form No. INC.14.(vi)Form INC – 21Section 11(1)(a) read with Rule 24 of the Companies (Incorporation) Rules, 2014- Declaration prior to commencement of business or exercising borrowing powers in form No. INC 21.(vii)Form INC – 22Section 12(2) & (4) and Rule 25 and 27 of The Companies (Incorporation) Rules 2014- Notice of situation or change of situation of registered office in form no. INC 22.(viii)Form – PAS 3Section 39(4) and 42 (9) and Rule 12 and 14 Companies (Prospectus and Allotment of Securities) Rules, 2014- Return of Allotment in form no. PAS 3.(ix)Form – SH7Section 64(1) and pursuant to Rule 15 of the Companies (Share Capital & Debentures) Rules, 2014 - Notice to Registrar of any alteration of share capital in form no. SH 7.(x)Form – CHG 9Sections 71(3), 77, 78 & 79 and pursuant to Section 384 read with 71(3), 77, 78 and 79 and Rule 3 of The Companies (Registration of charges) Rules 2014 Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures in form no. CHG 9.(xi)Form – CHG 1Sections 77, 78 and 79 and pursuant to Section 384 read with 77, 78 and 79 andRule 3(1) of the Companies (Registration of Charges) Rules 2014- Registration of creation, modification of charge (other than those related to debentures) including particulars of modification of charge by Asset Reconstruction Company in terms of Securitization and Reconstruction of Finance Assets and Enforcement of Securities Act, 2002 (SARFAESI) in form no. CHG 1.(xii)Form – CHG 4Section 82(1) and Rule 8(1) of the Companies (Registration of charges) Rules 2014- Particulars of satisfaction of charges thereof in form no. CHG 4.(xiii)Form – MGT 14Section 94(1), 117(1) and section 192 – The Companies Act, 1956- Filing of resolutions and agreements to the Registrar in form no. MGT 14.(xiv)Section 137Under form no. AOC – 4 disclosures of related party transactions.(xv)Section 143Report to the Central Government if a fraud is being or has been committed against the company by officers or employees of the company.(xvi)Section 149(4)Section 149 (4) read with Rule 5 of the Companies (Appointment and Qualification of Directors) Rules, 2014: Independent Director Possess skills, experience and knowledge in one or more fields inter alia finance to be an Independent Director.(xvii)Section 153Section 153 and & Rule 9(1) of The Companies (Appointment and Qualification of Directors) Rules, 2014 & Rule 10 of Limited Liability Partnership Rules, 2009: Digital verification of the Form DIR-3: Application for allotment of Director Identification Number(xviii)Section 196Section 196 read with Section 197 and Schedule V of the Companies Act, 2013 and pursuant to Rule 3 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014- Return of appointment of key managerial personnel in form no. MR 1(xix)Section 196, 197, 200, 201(1), 203(1)Section 196, 197, 200, 201(1), 203(1) and Schedule V & Rule 7 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014- Form of application to the Central Government for approval of appointment and remuneration or increase in remuneration or waiver for excess or over payment to Managing Director or Whole Time Director or Manager and commission or remuneration to Directors in form no. MR 2.(xx)Section 232(7)Declaration of compliance alongwith Statement to be filed with Registrar of Companies.(xxi)Section 247(1)Eligible to apply for being registered as a valuer.(xxii)Section 259(1)Appointment as Company Administrator by the tribunal.(xxiii)Section 275(1)Appointment as Company liquidator for winding up of the Company.(xxiv)Section 366Application by a company for registration in Form No. URC–1.(xxv)Section 409(3)Appointment as Technical person of Tribunal (15 years of experience is required)(xxvi)Section 432Appearance in the Tribunal for public examination of promoters/directors.(xxvii)Section 455(1)Section 455(1) read with Rule 3 of The Companies (Miscellaneous) Rules, 2014 – Application to Registrar for obtaining the status of dormant company in form no. MSC 1(xxviii)Section 455(5)Section 455(5) and Rule 7 and 8 of the Companies (Miscellaneous) Rules, 2014- Return of dormant companies in form no. MSC 3.(xxix)Rule 5(2)Nidhi Rules, 2014- Return of statutory compliances in form no. NDH 1.(xxx)Rule 5(3)Nidhi Rules, 2014- Application for extension of time in form no. NDH 2.(xxxi)Rule 21Nidhi Rules, 2014- Half yearly return in form no. NDH 3.(xxxii)Rule 8(8)As per Companies (Registration Offices and Fees) Rules, 2014, documents or form or application filed may contain a power of attorney issued to Cost Accountant.(xxxiii)Form GNL – 1Rule 12(2) of the companies (Registration offices and Fees) Rules, 2014- Form for filing an application with Registrar of Companies in form no. GNL 1.(xxxiv)Form GNL – 3Rule 12(3) of the Companies (Registration offices and Fees) Rules, 2014 – Particulars of person(s) or key managerial personnel charged or specified for the purpose of sub-clause (iii) or (iv) of clause 60 of Section 2 in form no. GNL 3.(xxxv)Rule 20(3)(ix)Rule 20(3)(ix) of the Companies (Management and Administration) Rules, 2014: Scrutinizer for supervising the Voting through electronic means (e-voting) process.(xxxvi)Form INC – 28Rule 31 of Companies (Incorporation) Rules, 2014 – Notice of the order of the Court or any other competent authority in form no. INC – 28.DOther Statutory Work(i)Calcutta High CourtValuer: Members can now apply directly as ‘Valuer’ for empanelment of Calcutta High Court.(ii)Securities and Exchange Board of India Infrastructure Investment Trusts Regulations, 2014Authorized to act as “Valuer” in respect of financial valuation under section 2(zzf) of the Securities and Exchange Board of India Infrastructure Investment Trusts Regulations, 2014 as amended on 30.11.2016.(iii)Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014Authorized to act as “Valuer” in respect of financial valuation under section 2(zz) of the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 as amended on 30.11.2016.(iv)Central Board of Direct Taxes (CBDT)Central Board of Direct Taxes (CBDT): CBDT vide their Notification no. S.O. 2670(E) recognized Cost Accountants as e-return intermediaries;(v)Central Board of Excise and Customs (CBEC)Accepting of services of the Cost Accountant’s may also be considered by the respective Commissionrates depending upon the extent of complexity of the cases as provided under Circular No.04/2006 dated 12th January, 2006 modified and its inclusion in the assessed value as extended cost of transportation;(vi)Central Board of Excise and Customs (CBEC)Audit of accounts of SEZ developer as directed by the Commissioner of Customs/Central Excise [refer Circular No. 52/2002-Customs dated 14th August, 2002];(vii)Central Board of Excise and Customs (CBEC)Certified Facilitation Centers (CFCs) – under ACES-CBEC Scheme: As per MOU with CBEC, Ministry of Finance, Cost Accountants in whole-time practice are authorized to set up Certified Facilitation Centers (CFCs) under Certified Facilitation Centre Scheme in filing various Excise and Service Tax Returns under the provisions of Central Excise Act and Service Tax Act;(viii)Central Board of Excise and Customs (CBEC)Computation of freight of time chartered/daughter vessel and its inclusion in the assessed value as extended cost of transportation [refer Circular No.04/2006 dated 12th January, 2006].(ix)Central Board of Excise and Customs (CBEC)Custom Broker: Central Board of Excise and Customs (CBEC) Amended Customs Brokers Licensing Regulations, 2013 and included the Cost Accountant qualification for Customs Brokers Examination to be held from the year 2017 onwards;(x)Central Board of Excise and Customs (CBEC)Ministry of Finance amended Circular No.18/2010 Customs dated 08.07.2010 vide Circular No 01/ 2012-Customs dated 5th January 2012 to authorize inter alia Cost Accountants to issue a certificate, certifying that burden of 4% CVD has not been passed on by the importers to any other person;(xi)Central Board of Excise and Customs (CBEC)The Commissioner of Customs/Central Excise may direct the concerned developer to get his accounts audited by a Cost Accountant nominated by him in this behalf. The expenses of and incidental to such audit shall be borne by the concerned developer, vide Circular No. 52/2002-Customs dated 14th August, 2002;(xii)Central Board of Excise and Customs (CBEC)Under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1995, the exporters may be asked to furnish the purchase invoice as to the procurement of the raw hides/wet blue leather. They should also furnish a certificate inter alia from the Cost Accountant as to the consumption and cost of processing chemicals used for its processing and other incidental overhead charges incurred;(xiii)Customs Act, 1962Certification of refund of additional duty of Customs on the goods imported for subsequent sale under Indian Customs Act;(xiv)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000Valuation Certificate for Cost of goods produced for Captive Consumption, in accordance with Cost Accounting Standard CAS – 4 issued by the Institute, under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000;(xv)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000Certificate for Average Cost of Transportation, in accordance with Cost Accounting Standard CAS – 5 issued by the Institute, under Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000;(xvi)Customs Valuation (Determination of Value of Export Goods) Rules, 2007Under Rule 5 of Customs valuation (Determination of Value of Export Goods) Rules, 2007, the proper officer shall give due consideration to the cost-certificate issued by a Cost Accountant;(xvii)Customs Act, 1962Under the Fixation of brand rate of Drawback without pre-verification – Simplified procedure Scheme, unless there are any special reasons, drawback rates are to be fixed without pre-verification of the date filed, (which should be duly verified by the applicant and Cost Accountant or Chartered Accountant or Chartered Engineers) and the exporter would be authorised by provisional brand rate letters issued by the Ministry to claim the drawback rate considered admissible from the concerned Customs House(s);(xviii)Indian Council of ArbitrationAs Arbitrator: The Indian Council of Arbitration authorizes Cost Accountants and Cost Accounting Firms for empanelment in the panel of arbitrators under the category of financial experts;(xix)Insolvency and Bankruptcy Code, 2016Regulation 5 and 9 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016authorized to act as an Insolvency Professional as per the section 206 and 207 of the Insolvency and Bankruptcy Code, 2016;(xx)Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017Regulation 11 of the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017 authorises Cost Accountant in practice for valuation of capital instruments of an Indian company and also under Schedule 2 - Purchase/ Sale of capital instruments of a listed Indian company on a recognised stock exchange in India by Foreign Portfolio Investors and Schedule 6 - Investment in a Limited Liability Partnership (LLP) for valuation on an arm’s length basis as per pricing methodology.(xxi)Companies (Registered Valuers and Valuation) Rules, 2017Under Annexure IV of the Companies (Registered Valuers and Valuation) Rules, 2017, the Member of the Institute of Cost Accountants of India are recognised as Registered Valuer for valuation of Securities or Financial Assets.(xxii)Indian Banks Association (IBA)Recognized Firms of Cost Accountants for Empanelment as Forensic Auditor for frauds.Reserve Bank of India mandated that in respect of all borrowing arrangement exceeding Rs. 500 crores, an Independent Evaluation Committee (IEC) would carry out an evaluation of the Techno-Economic Viability (TEV) and the proposed restructuring package. Number of Cost Accountants are members of “Independent Evaluation Committees (IEC) “.Advised all members Banks to engage Cost Accountants/Firms of Cost Accountants for Stock Audit and Risk Based Internal Audit and other Banking operations.(xxiii)Maharashtra unaided Private Professional Educational ( Regulation of Admissions and Fees ) Act,2015Member of Fee Regulating Authority under Maharashtra unaided Private Professional Educational ( Regulation of Admissions and Fees ) Act,2015EAppearance as an Authorized Representative(i)Companies Act, 2013(a) Right to legal representation: Section 432 of the Companies Act 2013;(b) Rights of a party to appear before the Bench: Regulation 19(2) of Company Law Board Regulations, 1991;(ii)Competition Commission of India (CCI)(a) Appearance before Commission:Section 35 of the Competition (Amendment) Act, 2007;(b) Right to legal representation: Appeal to the Appellate Tribunal: Section 53(1) of the Competition (Amendment) Act, 2007;(iii)Central Board of Excise and Customs (CBEC)(a) Appearance by Authorized Representative: Section 35Q of the Central Excises Act, 1944;(b) Appearance by Authorized Representative: Section 146A of the Customs Act, 1962;(c) Appearance by Authorized Representative: Rule 2(c) of Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982;(iv)Central Electricity Regulatory Commission (CERC)Authority to represent before the Commission: vide Notification No. 8/ (1)/99/CERC dated 27th August, 1999;(v)Depositories Act, 1996Right to Legal Representations: Section 23C, Explanation (c) of Depositories Act, 1996;(vi)Income Tax Act, 1961Appearance by Authorized Representative:Section 288 of the Income Tax Act 1961 read with Rule 50 of the Income Tax Rules, 1962;(vii)Real Estate (Regulation and Development) Act, 2016Right to legal representation: Section 56 of the Real Estate (Regulation and Development) Act, 2016;(viii)Securities Exchange Board of India (SEBI)Right to Legal Representations: Clause 22C under Conditions for listing: Chapter IV of Listing of Securities;(ix)Service TaxAppearance by Authorized Representative:Section 96D (5) of the Service Tax Act 1994;(x)Special Economic Zone (SEZ)Rights of appellant to appear before the Board: Rule 61 of the Special Economic Zone Rules 2006;(xi)Telecom Regulatory Authority of India (TRAI)Right to Legal Representation before Appellate Tribunal as per Section 17 of TRAI Act, 1997;(xii)Value Added Tax Acts/ RulesCost Accountants are authorized to appear before authorities under VAT Acts/ Rules of various State Government(s).(xiii)Central Goods & Services Tax Act, 2017.Appearance by authorized representative under Section 116 of Central Goods & Services Tax Act, 2017.FReserve Bank of India(a)For Valuation of Properties - Empanelment of Valuers. (Circular no. RBI No.2006-2007/224 DBOD.BP.BC No. 50/21.04.018/ 2006-07 January 4, 2007).(b)For certification of borrowal companies in respect of Lending under Consortium Arrangement/ Multiple Banking Arrangements. (Circular No. RBI/2008-2009/379 DBOD. No. BP.BC.110/08.12.001/2008-09 dated 10thFebruary, 2009).(c)For certification of borrowal companies in respect of Lending under Consortium Arrangement / Multiple Banking Arrangements. (Circular No. RBI/2008-2009/382 UBD. PCB.No. 49 /13.05.000/2008-09 dated 12thFebruary, 2009)(d)In respect of the Forensic Scrutiny – Guidelines for prevention of frauds (Circular no. RBI/2010-11/555 DBS. CO.FrMC.BC.No.10/ 23.04.001/2010-11 dated 31stMay, 2011 read with Circular no. RBI/2008-09/508 DBS.CO.FrMC.Bc.No.8 /23.04.001/2008-09 dated June 24, 2009 on Frauds in borrowal accounts having multiple banking arrangements and Circular no. RBI/2008-2009/183 DBOD No BP BC 46 / 08.12.001/2008-09 dated September 19, 2008 on Lending under Consortium Arrangement/ Multi Banking Arrangements).(e)For Certificate indicating fair price of capital contribution/profit share of an LLP and a valuation certificate- Foreign Direct Investment (FDI) in Limited Liability Partnership (LLP) (Circular no. RBI/201314/566 A.P. (DIR Series) Circular No. 123 dated April 16, 2014).(f)For Certificate in respect of Foreign Investment in India (Circular no. RBI/2014-15/6 Master Circular No.15/2014-15 July 01, 2014 (Amended upto February 09, 2015).(g)For certification in respect of Loans and Advances – Statutory and Other Restrictions for Lending under Consortium Arrangement/Multiple Banking Arrangement (Circular no. RBI/2014-15/64 DBOD.No.Dir.BC. 16/13.03.00/2014-15 July 1, 2014).(h)For Certification in respect of Guarantees, Co-Acceptances & Letters of Credit – UCBs (Circular no. RBI/2013-14/19 UBD.BPD.(PCB) MC No.4/09.27.000/2013-14 July 1, 2013).(i)For Certification in respect of Management of Advances – UCBs for Exchange of information–Lending under Consortium Arrangement/Multiple Banking Arrangements (Circular No.RBI/2014-15/21 UBD.BPD.(PCB) MC No.5/13.05.000/2014-15 July 1, 2014).(j)Valuation Certificate in respect of Foreign Exchange Management (Transfer of Issue of Security by a Person Resident Outside India) (Third Amendment) Regulations, 2014 (Notification No. FEMA.298/2014-RB: dated 13th March, 2014).(k)Valuation Certificate for Foreign Direct Investment (FDI) in Limited Liability Partnership (LLP) under Master Circular No. 15/2014-15 dated 1st July, 2014.Cost Accountants in Employment:As mentioned in the beginning, the Cost Accountants are most sought in the business world. There services are deemed vital in investment planning, profit planning, project management and overall managerial decision making process. Many members of the Institute are occupying the top positions in the organizations, as Chairman & Managing Director, Managing Director, Finance Director, Financial Controller, Chief Financial Officer (CFO), Cost Controller, Marketing Manager and Chief Internal Auditor etc.Cost Accountants in Government Department:Realising the importance of the profession of the Cost and Management Accountancy in the economic development of the nation, the Central Government has constituted an all-India cadre known as Indian Cost Accounts Service (ICoAS) at par with other Class-I services such as IAS, IFS etc. to advise the government in cost pricing and in framing the appropriate fiscal and tax policies.Cost Accountants in Education:University Grants Commission (UGC) has notified “UGC Regulations on Minimum Qualifications for Appointment of Teachers and Other Academic Staff in Universities and Colleges and Measures for the Maintenance of Standards in Higher Education, 2010 vide its Circular No. F.3-1/2009 dated 30th June 2010.The Regulations prescribe the minimum qualification for appointment of teaching faculty in universities and colleges in the area of Management/ Business Administration. The qualifications specified for appointment of Assistant Professor, Associate Professor and Professor in the above area and Principal/Director/Head of the Institution include First Class Graduate and professionally qualified Cost Accountant among other qualifications and subject to other requirements including qualifying NET/SLET/SET as the minimum eligibility condition for recruitment and appointment of Assistant Professors.Further Academic pursuits:A member of the Institute can get enrolled as a member of IMA USA.Recognised by the Academic Councils of many Universities in India for the purpose of admission to the Ph.D. courses in Commerce. Various Universities have recognized CMA qualification for registration as M.Phil. and Ph.D. candidates in commerce and allied disciplines.The MoU between CIMA (The Chartered Institute of Management Accountants), UK and The Institute of Cost Accountants of India introduces a new CIMA Professional Gateway examination (available from May 2009) for the students who have successfully completed the whole of the Institute’s professional examination, enabling a ‘fast track’ route into CIMA’s Strategic level examinations, final tests of professional competence and ultimately CIMA Membership.MOU between Indira Gandhi National Open University (IGNOU): As per MOU dated 11th July, 2008, IGNOU offers specialized http://B.Com and http://M.Com Programs for the students. The Students can simultaneously study the specialized http://B.Com (Financial & Cost Accounting) programme with the Institute’s Intermediate Course and specialized http://M.Com (Management Accounting & Financial Strategies) with the Institute’s final course.