Copy right of the content is exclusive property of the authors Prof. Arun Kumar, CA Mohit Bahal and CS Dr. Himanshu Srivastava Trade mark 'Scanner' is being lent to the content provided by the authors under exclusive arrangement for publication of the content by the owner of trade mark 'Shuchita Prakashan P Ltd. Trade mark 'Scanner' cannot be used by any other person organisation agency with the content of this book or otherwise. First edition
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January 2016 "Scanner is a living document and is being updated after every examination since its inception" Every effort has been made to avoid errors or omissions in this publication. In spite of this, some errors may creep in. Any mistake, error or discrepancy noted may be brought to the notice to the publisher or authors which shall be taken care of in the next edition. It may however, be noted that neither the publisher nor the authors would be responsible for any loss or damage due to such error or omission. No part of this book may be reproduced or copied in any form or by any means graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems or reproduced on any disc, tape, perforated media or other information storage device etc. without the written permission of the publisher. This book can be exported only by the publisher. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, the publisher s liability is limited to replacement within one month of purchase by similar
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