Copyright 2020 Material displayed on this website may be reproduced only after taking prior written permission from ICAI. However, the material has to be reproduced accurately and not to be used in a derogatory manner or in a misleading context. Wherever the material is being published or issued to others, the source must be prominently acknowledged. However, the permission to reproduce this material shall not extend to any material which is identified as being copyrighted material of a third party. Prior permission to reproduce such material must be obtained from the copyright owner/holder concerned.