Memorandum to Committee of Secretaries Regarding Allowances as per 7th CPC Report – IRTSA

INDIAN RAILWAYS TECHNICAL SUPERVISORS ASSOCIATION
(Estd. 1965, Regd. No.1329, Website http://www.irtsa.net )

M. Shanmugam,
Central President, IRTSA
# 4, Sixth Street, TVS Nagar, Padi, Chennai  600050.
Email: cpirtsa@yahoo.com
Mob: 09443140817

Harchandan Singh,
General Secretary, IRTSA,
C.Hq. 32, Phase 6, Mohali, Chandigarh-160055.
Email-gsirtsa@yahoo.com
(Ph:0172-2228306, 9316131598)

No: IRTSA/CHQ/Memo/CPC-All-2016-15

Date: 12-09-2016

1. Finance Secretary & Secretary (Expenditure), North Block, New Delhi- 110001. Email: secy-exp@nic.in

2. Secretaries of Home Affairs, North Block, New Delhi - 110001 Email: hshso@nic.in

3. Secretary Defence, 101 South Block, New Delhi - 110001 Email: defsecy@nic.in
4. Secretary Post, Deptt. of Post, Sanchar Bhawan, Sansad Marg, New Delhi 110001 Email: secy-posts@nic.in
5. Secretary Health & Family Welfare, Nirman Bhawan, New Delhi - 110001 Email: secyhfw@gmail.com
6. Secretary Personnel & Training, North Block, New Delhi - 110001 Email: secy_mop@nic.in
7. Chairman, Railway Board, Rail Bhawan, New Delhi - 110001. Email: crb@rb.rail.net.gov.in

For kind consideration of the Committee of Secretaries on Allowances

Respected Sir,

Subject: 7th CPC Report - Reg. Allowances

Reference: Para 7 of Resolution of MOF GOI Notification No. 1-2/2016-IC Dated 25-7-2016

We have to submit as under for the kind consideration of the Committee on Allowances:

1. Seventh CPC in its report has categorized 196 allowances under 15 categories. Common allowances viz., Dearness Allowance, House Rent Allowance, Transport Allowance, Tour Travelling Allowance and Children Education Allowance, which fall under 3 categories i.e. Common Allowances, Department Specific Allowances and Category Specific Allowances.

Allowances are administered in broadly four ways

i. Indexed fully DA

ii. Indexed partially DA

iii. No DA indexation

iv. Percentage of Basic Pay

2. UNJUST AND ARBITRARY RECOMMENDATIONS:

a) It is regretted that none of the Allowances were dealt in detail and the Commission had recommended for abolition of 52 allowances without even going into the merit or justification of either of them.

b) Recommendations made by 7th CPC on allowances were not based on a just approach and there is need to review & revise the recommendations of 7th CPC on all allowances.

3. None of the previous Pay Commissions had ever dealt with the issue in such a ruthless, arbitrary and unjust manner, without even applying its mind to such a vital issue which affected lakhs of employees. All these Allowances had been granted as per statutory provisions of law and specific justifications and on the recommendations of the previous Pay Commissions or High Powered Committees on the specific issues.

As such, no allowances should be abolished and it should be left to the respective departments for the continuance of allowances as per nature of duties & job requirements.

4. CLASSIFICATION OF EXISTING ALLOWANCES:

As mentioned by the Pay Commission, the existing Allowances can be broadly classified as under:

SlNo.	Category	Number of Allowances
1	Allowances payable for Additional/Extra Duty	14
2	Allowances related to Knowledge Updates	3
3	Allowances related to Deputation	3
4	Allowances related to Working on Holidays	3
5	Allowances related to Housing	7
6	Allowances related to Good Service	4
7	Qualification Allowances	15
8	Allowances related to Risk and Hardship	51
9	Allowances for Running Staff of Indian Railways	13
10	Allowances related to Sports	2
11	Sumptuary Allowances	5
12	Allowances related to Training	2
13	Allowances related to Travel	13
14	Allowances related to Uniform	9
15	Other Allowances	52
	Total	196

5. UNJUST FACTOR OF 2 ADOPTED BY 7TH CPC TO CALCULATE ALLOWANCES IN 7TH CPC SCALE (Para 4 of Chapter 8.2.5)

a. 7th CPC has used unjust factors to arrive at quantum of allowances in new pay.

b. Multiple Factor (of 2.57 recommended by 7th CPC - as may be revised by the Govt.) for revision of pay by 7th CPC be used for revision of allowances paid in fixed amount.

c. Factor of 80% of MF be used for allowances that are indexed partially with DA.

d. Factor of 40% of MF be used for allowances that are indexed fully with DA.

e. Factor of 1 be used for allowances that are paid on percentage of Basic Pay.

SN	Nature of Allowance	Factor recommended by 7th   CPC	Factor proposed   *
1	Allowances that are paid in fixed amount not indexed with DA	2.25	2.57
2	Allowances that are paid in fixed amount indexed partially with DA	1.5	2
3	Allowances that are paid in fixed amount indexed fully with DA	No change	1.4
4	Allowances that are paid in percentage of Basic Pay	0.8	1

* Multiple factor recommended by 7th CPC (or) as may be revised by the Govt.

6. ALLOWANCES APPLICABLE TO RAILWAYS

1. Sub: PCO ALLOWANCE (para 8.17.101) - Reduction recommended by 7th CPC is unjust and should not be implemented:

a. Incentive system followed in Indian Railways is unique for its system & within Railway Budget. The system is cost effective since it improved the productivity by better utilization of men, machine & infrastructure. By introducing incentive system in the Production Units & Workshops, Indian Railways improved its efficiency.

b. Technicians, Junior Engineers, Senior Section Engineers & helpers working in shop / section are included in the incentive system. Direct Incentive (at piece rate) is being paid to Technicians working in four grades. Average incentive based on the performance of individual shop / section is being paid to helpers & Junior Engineers. Technicians, helpers and Junior Engineers are paid at hourly rates as per RBE No.194/2009. Senior Section Engineers working in shop floor are paid 15% of their basic pay as incentive.

c. Junior Engineers & Technicians who are posted in production control organization on tenure basis in the same grade are eligible for PCO allowance in lieu of incentive at the rate of 15% of their basic pay. Likewise Senior Section Engineers who are posted in production control organization on tenure basis are eligible for PCO allowance in lieu of incentive at the rate of 7.5% of their basic pay.

d. Revision of incentive rates along with productivity improvement by reducing allowed time is being done in Railways after the implementation of every Pay Commission recommendations in a holistic manner.

e. In the year 1999 while revising the incentive rates 12.5% fatigue & contingency allowances were reduced from the allowed time. In the year 2009 while revising the incentive rates 5% allowed time had been reduced across the board. Effectively 17.5% of additional man power and corresponding additional infrastructure were made available to improve the productivity.

f. Incentive rates & PCO allowance are integral part of Incentive system being followed in Railways. Revision of incentive rates & PCO allowance have to done at same time by taking all factors including productivity improvement into consideration.

g. Hence 7th CPC’s recommendations on PCO Allowance may please be ignored and the same be continued to be paid at the existing rates of 15% & 7.5% of new basic pay respectively.

2. BREAKDOWN ALLOWANCE (para 8.10.8 & 8.10.80) Recommended for abolition needs to be continued:

a. 7th CPC has recommended for abolition of Breakdown allowance stating that it is part of Government employees’ duty to respond to emergencies.

b. Breakdown Allowance is being paid to the employees who constitute breakdown squad. Work down during breakdown is not of routine nature and it requires special skill to restore railway operation in case of emergency.

c. It also fixes responsibility to breakdown squad to respond immediately to any emergencies as per laid down procedures.

d. It is therefore requested to continue Breakdown allowance atleast equal to one day basic pay rounded off to next hundreds as per the table given below.

Proposed Rates of Break Down Allowance:

S.No.	Category	Revised Pay Structure		Amount of Break down Allowance/month	Proposed BD Allowance
		Pay Band	Grade Pay
1	Helper & Gr ‘D’ staff	PB-1	1800	Rs.80 p.m.	Rs.600
2.	Technician Gr.III	PB-1	1900	Rs.120 p.m.	Rs.700
3	Technician Gr.II Technician Gr.I	PB-1PB-1	2400 & 2800	Rs.160 p.m.	Rs.900
4.	Sr. Technicians  Junior Engineers and Senior Section Engineers	PB-2	4200 & 4600	Rs.200 p.m.	Rs.1200

3. NATIONAL HOLIDAY ALLOWANCE (para 8.6.11):

a. National Holiday Allowance (NHA) is paid to the Group ‘C’ Staff - when they are required to work on National Holiday. Rate of NHA is already very marginal, 7th CPC has further reduced it in terms of percentage to entry basic pay.

b. It is requested that

i. National Holiday Allowance be paid at least equal to one day wage including DA (or)

ii. Percentage to entry basic pay applied in 6th CPC shall be applied for 7th CPC basic pay as given in the table. It should be paid for working on holidays including Sundays if the employees are not given compensatory rest, and NDA may please be raised further by 25% each time DA increases by 50%.

Desg	6th CPC			7th CPC				Proposed
	Entry BP	NH	% to BP	Pay Level	Entry  BP	NH Recommended by 7th CPC	%to BP	Applying 6th CPC%	One Day Pay 7th CPC BP+DA
Helper	7000	256	3.7	L1	18000	384	2.1	658	600+DA
TechGr -III	7730	256	3.3	L2	19900	384	1.9	659	663+DA
TechGr -II	9910	318	3.2	L4	25500	477	1.9	818	850+DA
TechGr -I	11360	420	3.7	L5	26200	477	1.8	969	873+DA
Sr.Tech	13500	420	3.1	L6	35400	630	1.8	1101	1180+DA
JE	13500	420	3.1	L6	35400	630	1.8	1101	1180+DA
SSE	17140	420	2.5	L7	44900	630	1.4	1100	1497+DA

4. TEACHING ALLOWANCE - be paid 30% of Basic pay (para 8.14.8 & 8.14.9):

a. Given to all non-permanent faculty members joining training institutions on deputation.

b. In 1986 when this allowance was introduced 30% of total emoluments were granted. Fourth CPC reduced it to 30% of basic pay. In the year 1991-92 due to the resource crunch, the allowance was reduced to 15 % of basic pay.

c. Training allowance is granted to non-faculty members, to attract more intelligent and knowledgeable persons to the training institutes. Due the availability of incentive schemes and other benefits the present rate of Training allowance does not motivate intelligent and knowledgeable persons to join Training institutions.

d. Even though Sixth Pay Commission had not recommended for any change in % of basic pay paid as Training Allowance, Railways / Government have made principle decision to increase the Training Allowance from 15% to 30% keeping in view the necessity to attract more talent & expertise faculty to the Training Institutions, but still the decision has not been implemented.

e. But, 7th CPC has proposed to reduce the teaching allowance for existing 15% to 12% for non permanent training faculties’ working in various training institutes for non Gazteed staff.

f. In the present fast technological improvement scenario to attract intelligent and knowledgeable persons to the training institutions, the Training allowance should be restored to 30 % of basic pay and Eligibility for maximum period of five years recommended by 7th CPC should be ignored since many of Railway training institutes are having eight year tenure for teaching faculties.

5. RISK & HARDSHIP ALLOWANCE (para 8.10.64):

Recommendations on Risk Allowance by previous Pay Commission a narration

SecondCPC	Recommended Rs.3 to unskilled staff working in Defense and Railways whose work was exceptionally heavy or whose normal duty involved special risks such as those of chemical process or those who handled explosives. Also extended to sweepers working in underground sewers.
Third CPC	Recommended Rs.10. Included semi skilled workers worked in boiler plants and cold storage plants.
Committee on Risk allowance	Classified   the   beneficiaries   into   four   categories,   namely,   Semi-skilled,   skilled, supervisors and Certain gazetted and non-gazetted officers. The rate ranged from Rs.15 to Rs.100 per month.

Fourth CPC	Recommended 100% increase in the existing rates.
Fifth CPC	a)   Contingent Risk Relate to one-time events where the event is uncertain.b)   Continuous  Risk  Situation  where  the  risk  is  inherent  and  continuous  in  the occupational itself with adverse effects on health. c)   Fifth  CPC  recommended  Risk  allowance  for  those  categories  which  fall  under sl.no.2. d)   It also de-notified some of categories. e)   Recommended Risk allowance ranged from Rs.40 to Rs.300.
Sixth CPC	6th  CPC opinioned that risk factors in any job should be removed instead of making  allowance for them and all other conditions of work should be taken care in the pay scale itself. But Sixth CPC didn’t followed its own recommendations and granted common pay scales for all non technical, technical and staff who works in open to sky areas.

a. On the Railways, especially in open line depots and yards, exposure to hot sun, heavy rain, cold climate and unhygienic open to sky work areas particularly, presence of human excreta are having continues inherent health risks as part of their occupation itself, that cannot be eliminated.

b. There are other areas which are having continuous inherent risk in their occupation - for example:

i. In Welding shops, Paint shops, Forge & Smith shop, Electroplating shops in Workshops and Production Units of Indian Railways having adverse effects of health.

ii. In Diesel Shed exposure to high noise to the decibel level of 180, working temperature around 50 degree centigrade and air pollution beyond permissible levels.

iii. In Track maintenance exposure to hot sun, heavy rain, cold climate and unhygienic open to sky working, presence of human excreta and other non-biodegradable wastes having inherent health risks.

iv. C&M Staff exposed to radiations like X-ray and many Chemicals.

c. It is therefore requested to extend Risk & hardship allowance to sheds & depots and open line Technical staff &Technical Supervisors as per medium & low risk factors of Risk & hardship Matrix recommended by 7th CPC.

6. Internet Allowance, Mobile Phone Allowance (para 8.17.61):

a. 7th CPC left it to individual departments / ministries to deal with internet, mobile & newspaper allowance. Indian Most Railways employees are using their individual mobile and / or internet to perform the official duty.

b. It is therefore requested that all the non-supervisory employees may please be granted with Rs.500 and Technical Supervisors may please be granted Rs.1000 as communication allowance. Or all supervisors may please be provided with CUG connections with free talk time of Rs.1000 per month.

7. Night Duty Allowance (para 8.17.77):

a. 7th CPC recommended for continuing the present formulation of weightage of 10 minutes for every hour of duty performed between the hours of 22.00 and 06.00. Hourly rate of equal to (BP+DA)/200 also continued.

b. It is requested that Formulation of weightage of 10 minutes for every hour of duty performed between 22.00 and 6.00 hours may please be changed to 20 minutes for every hour of duty performed between 18.00 and 6.00 hours in view of hazards of work during Night Shift.

7. GENERAL ALLOWANCES APPLICABLE TO ALL CENTRAL GOVERNMENT EMPLOYEES

1. DEARNESS ALLOWANCE (para 8.17.37)

a. The existing formula for DA is weighed heavily against the employees in view of following reasons:

b. All India Consumer Price Index (Industrial Workers) on which the presently based, is itself defective in so far as the weightage give to various items is arbitrary and not based on present day requirement.

c. By changing the base year to 2016 whatever advantage that had emerge out of the 7th Pay commission will be neutralized. for example the DA as on 1-7-2016 works out to be 7% on previous base year which would have been Rs.490 on the old Basic Pay of Rs. 7000 but it would now be only Rs. 360 i.e. 2% of new Basic Pay of Rs.18000.

d. Most importantly, the fraction of %age rise is totally ignored while declaring the revised DA. This considerably erodes the real wage every time the DA is revised. (For example the %age rise of Price Index from 1-1-2016 works out to be 2.92 but the DA as per existing system would be only 2% thus resulting in 0.92% erosion of Pay & Pension in the very first year of 7th CPC)

e. This is against the Law of Averages which lays down the principle that for rounding off the fraction below half may be ignored and the fraction more than half should be rounded off to the next higher point.

f. In any case, the fraction ignored in previous half year should be added in the next half year (for example the Average Price Index was 125.83 at the end of December, 2016. But the fraction of 0.83 was ignored and Pay rise was given only on 125%. The balance of 0.83% should be added to 2.92 for calculation the DA from July, 2016 thus DA @ 3% instead of 2% fro 1-7-2016).

It is, therefore, requested as under)

a) Weight-age given to various items in the All India Consumer Price Index, may please be modified as per present day requirements.

2. HOUSE RENT ALLOWANCE (para 8.7.3 to 8.7.16)

House rent allowance recommended by 7th CPC is inadequate

Sl.No.	Classof City	Existing Population criteria	Existing rates as percentage of BP	Proposed Population criteria	Proposed Ratesof H.R.A.
a	“x” Class	50 Lakhs & above	30%	“A1” 25 Lakhs & above	40%ofPay +D.A.
b	‘y” Class	50 -5 Lakhs	20%	“A” 5 to 25 Lakhs	30%ofPay+ D.A.
c	“Z”Class	Below 5 lakhs	10%	“C” & UnclassifiedBelow 5 Lakhs	20%ofPay +D.A.

3. TRANSPORT ALLOWANCE (8.15.44 to 8.15.54)

10% of Pay + DA be granted as Transport Allowance uniformly for all cities in India since the cost of fuel is almost equal in all cities and other areas.

Transport Allowance may please be revised as under:

Pay Level	Higher TPTA Cities	Other Places	Proposed Rate  of Transport Allowance per month
9 and above	7200 + DA	3600 + DA	10%ofPay+DA
3 to 8	3600 + DA	1800 + DA
1 and 2	1350 + DA	900 + DA

4. CHILDREN EDUCATION ALLOWANCE SCHEME & HOSTEL SUBSIDY (para 8.17.11 to 8.17.17)

Grant of Children Education Assistance and Reimbursement of actual Tuition Fee or 2.57 times of existing rates & Extension of the scheme.

a. Under the Scheme of Children Education Allowance reimbursement is granted to Government Servants upto a maximum of two children and for children from classes nursery to twelve, including classes eleventh and twelfth held by junior colleges or schools affiliated to Universities or Boards of Education. Annual ceiling of Rs.12,000 per child has been increased to Rs.18,000 per child when the DA crossed 100% in 6th CPC scale.

b. Limiting the scheme only upto 12th standard is also graciously inadequate, since expenses for higher education & professional education are (even in Government institutions) very high and getting out of reach of salaried people.

c. It therefore requested that

i. Actual expenses incurred towards Children Education shall be reimbursed or the existing CEA Rs.18000 shall be indexed by 2.57 to Rs.46,260.

ii. The scheme may please be extended to college education also.
iii. Children Education Allowance & Hostel Subsidy shall be allowed to avail concurrently.

5. Fixed Medical Allowance (para 8.17.52):

Considering the high cost of medical treatment in old age FMA should be raised from the present level of Rs.500 to Rs.2000 and it should be paid to all the retired employees without any restriction.

6. Family Planning Allowance (para 8.17.50 ) Recommended for abolition needs to be continued

a. Family planning allowance initially granted the amount equal to one increment of the pay scale the employee belongs, but subsequently it has been reduced considerably and the rate granted after Sixth Pay Commission is very meagre as given below,

b. It requested to grant Family Planning Allowance at least equal to one increment in the revised scale, or it should be indexed by the factor of 2.57 and rounded off to next hundred as given in table below.

Sl. No.	NameofPay Band/Scale	PayBands	Grade Pay	Existing rates of family planning allowance	Proposed rate of family planning allowance
1	-1S	4440-7440	1300	210	600
2	-1S	4440-7440	1400
3	-1S	4440-7440	1600
4	-1S	4440-7440	1650
5	PB-1	5200-20200	1800
6	PB-1	5200-20200	1900
7	PB-1	5200-20200	2000
8	PB-1	5200-20200	2400
9	PB-1	5200-20200	2800	250	700
10	PB-2	9300-34800	4200	400	1100
11	PB-2	9300-34800	4200
12	PB-2	9300-34800	4200
13	PB-2	9300-34800	4200
14	PB-2	9300-34800	4200
15	PB-2	9300-34800	4600	450	1200
16	PB-2	9300-34800	4800	500	1300
17	PB-2	9300-34800	5400	550	1500
18	PB-3	15600-39100	5400
19	PB-3	15600-39100	5400
20	PB-3	15600-39100	5400
21	PB-3	15600-39100	6600	650	1700
22	PB-3	15600-39100	6600
23	PB-3	15600-39100	6600
24	PB-3	15600-39100	7600	750	2000
25	PB-3	15600-39100	7600
26	PB-3	15600-39100	7600
27	PB-4	37400-67000	8700	800	2100
28	PB-4	37400-67000	8700
29	PB-4	37400-67000	8900	900	2400
30	PB-4	37400-67000	8900
31	PB-4	37400-67000	10000	1000	2600
32	PB-4	37400-67000	10000

IV. ALLOWANCES WHICH ARE NOT CONSIDERED BY 7TH CPC.

1. Sub: Grant of PCO Allowance / Incentive Bonus to Technical Staff Supporting Shops / Sections (including  CMT / (C & M Lab), Drawing / Design, IT Power Supply & Stores etc)  in Railway Workshops & Production Units  Treating them as part of Inspection, Planning & Progress wings of PCO.

a. Technical Staff in Drawing / Design Office, CMT/ (M & C Lab), IT, Stores, Maintenance & Power Supply etc., in Railway Workshops & Production Units play important roles in improving the production & productivity through upkeep & maintenance of machinery, plants & equipments; improved Tools, Templates, Jigs & Fixtures & designing of components & prototypes of Rolling Stocks; ensuring uninterrupted supply of Power and requisite Stores; and effective quality control through intensive inspection & Testing (including 100% Testing in many areas of in house production) to ensure correct chemical composition & metallurgical qualities as per specifications etc.

b. But all these staffs are not paid either any Incentive Bonus or the PCO Allowance like the other Technical Supervisors & Staff in the PCO (Production Control Organisation). Thus they get less take home pay than the rest of the technical staff in the Workshops & Production Units, inspite of substantial contribution & technological inputs to the productivity. This is against the principle of “equal work equal pay” and discriminatory.

c. It is, therefore, requested that the Technical Staff in Supporting Shops / Sections (including CMT / (C & M Lab), Drawing / Design, IT, Maintenance, Power Supply & Stores etc) - in Workshops & Production Units be treated as part of Inspection Planning & Progress wings of PCO & paid either the PCO Allowance or Incentive Bonus as EIW Staff - at par with their counterparts working in PCO / Shop floor.

2. DESIGN ALLOWANCE

a. Fifth Pay Commission ( vide Para 50.19 ) had recommended for grant of Design Allowance of Rs.300 for Junior Engineers and Rs.600 for Assistant Engineers and the Recommendation was accepted by the Government and implemented in the CPWD ( vide their letter No. 15/4/98-DW(S&D)547-1000 dated 9.6.2000), but the same was not implemented by the Railways although the JEs & SSEs in the Drawing & Design Offices on the Railways do a lot of designing work as mentioned in details in annexure of this report. This is very unjust and discriminatory.

b. It is therefore requested to kindly recommend for grant of Design Allowance to the JEs & SSEs in the Drawing & Design Office on the Railways - at par with their counterparts in the CPWD.

3. GRANT OF SPECIAL PAY or IT ALLOWANCE

a. To get the maximum advantage from the latest Information Technology the Railways had to induct talented IT Engineers who are in possession of not only the domain knowledge of the functioning of the day to day working of the Zone, Division & workshop; but also additionally the skill and aptitude for and possessing I.T Skills for manning and administering the Computer Centres started in different Workshops and Divisions.

b. The different Zonal Railway Administrations have formed IT Centres by inducting good number of Technical Supervisors / Supervising Engineers and other Technical Personnel (in addition to staff from other categories) from the Workshops / Divisions - (preferably) possessing higher qualifications like B.E. / AMIE etc. Computer Aptitude Test and gave them specialized training in various computer aspects for efficient maintenance of EDP Centres as well as different M.I.S Application Packages. There is also element of Direct Recruit in the Grade Of Junior Engineer/IT & Senior Engineer/IT.

c. These IT Engineers have been performing the sophisticated jobs without any Special Pay which is in vogue for other categories of staff for performing special types of jobs like imparting training in the Training Organisation on Railways.

d. It is therefore requested that to grant Special Pay or IT Allowance to Junior Engineers/IT & Senior Engineer/IT to attract and retain talented personnel in this new horizon of Information Technology.

4. CCA - CITY COMPENSATORY ALLOWANCE

a. CCA - City Compensatory Allowance should be restored to meet the peculiar needs especially of the big cities and Metros, towards payment of Professional Taxes to the Local Governments/Local Authorities, Miscellaneous expenses, higher expenses of children for attending to distant schools and colleges, etc

b. CCA be linked to the Consumer Price Index or D.A. The rates of CCA be automatically increase by 25% whenever the Dearness Allowance goes up by 25%.

PROPOSED RATES OF C.C.A.

Sl.No.	Class of City	Proposed Rates of  C.C.A.
a	“x” Class	15%ofPay+D.A
b	“y” Class	10%ofPay+D.A
c	“Z” Class	8%ofPay+D.A

Thanking You

Yours faithfully,

sd/-
Harchandan Singh,
General Secretary, IRTSA

Source : IRTSA