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Showing posts with label Functions. Show all posts
Showing posts with label Functions. Show all posts

Functions of Accounts Branch

Functions of Accounts Branch

Accounts Branch
On March 9, 2020; the Indian Express reported news concerning embezzlement by the staff members of the accounts branch in the Police Department of Chandigarh. A Special Investigation Team was constituted to probe the scandal through the transfer of allowances, Leave Travel Allowance into the salary accounts of 40 police personnel. The Superintendent of Police (S.P.) transferred the suspected employees to investigate whether they tampered with the accounting records or not. 
The organizations are governed by rules for utilizing the amount either provided by the Government (in case of public sector organizations) or raised from the market (in case of private sector organizations). The rules are taught in various training workshops at the Administrative Training Institutes of India. The private sector organizations showed their financial information and get it audited from the Chartered Accountants (CAs). In the case of public sector organizations, the accounts branch under the supervision of the Controller of Accounts i.e. Chief Accounts Officer or Drawing and Disbursing Officer; performs various functions.

Functions of Accounts Branch in Organizations of Government of India:

The Government of India Organizations i.e. Central Public Sector Organizations are supposed to perform various functions to ensure proper utilization of budget, funds, and monies realized for specific purposes.

(i) Consolidation of Accounting Information:

The Controller General of Accounts (CGA) working under the Department of Expenditure in the Ministry of Finance, Government of India; requires accounting information from each public sector organization after consolidation in their concerned office of Principal Accounts Office (PAO). Each Government organization process its payments through PAO and also deposits its receipts through PAO.
The Accounting Information is prepared in form of the appropriate Head of Accounts. The Annual Head Wise Appropriation Accounts and Statement of Transactions are prepared for the office and based on records of each office, consolidated statements are prepared of the Ministry.

(ii) Maintenance of Banking Records with Reconciliation of Accounts:

All transactions are not performed through Principal Accounts Office, in other words, the transactions which are related to payments and receipts in Banking Accounts, are required to be maintained separately. It is required to reconcile the cash with the balance of bank accounts every month.

(iii) Internal Audit:

For each Government Organization, it is required to ensure compliance with financial rules. The accounts branch keeps the accounting records as per the rules of the Government but to ensure the proper compliance of rules, it is required to conduct the internal audit are regular intervals.
For effective conduct of internal audit, the Head of Department deputes the Accounts Officers of one office to another office and vice-versa and directs to check the irregularities. The officers are trained by the Administrative Training Institutions (ATIs) in various skills relating to the internal audit including use of Information Technology, Rules, Effective Accounting Systems, and Policies.

(iv) Use of Computers and Information Technology:

The more the use of information technology, more the effective financial control will be. It is a must to use information technology for effective financial administrationThe Government organizations of Central Government, are required to use the computers and information technology as per the directions from the Ministries. Nowadays, the organizations are utilizing the COMPACT Software and e-Lekha portal for computerizing the accounting records as well as for generating various types of consolidated statements of their offices.
(a) e-Lekha:
The e-Lekha software is used by the Principal Accounts Offices to generate accounting reports including Grant-wise Reports, Major Head-wise Reports, Revenue Receipts, Payments Records etc.
It is basically an initiative of the Government of India through which the e-Governance can be strengthened. By uploading daily abstracts of accounts through PAO offices, the ministries can easily access the payments and receipts of each office and ensure the proper flow of cash.
(b) Central Plan Scheme Monitoring System:
CPSMS (Central Plan Scheme Monitoring System) is another tool that helps Government to monitor the payments or disbursement of amounts under each Government scheme and ensure payments to real beneficiaries for whom the schemes are formulated. The schemes are incorporated into the software.

(v) Preparation of Reports for Government:

The Accounts personnel are committed to preparing the following reports for the use of the Government:
i. Appropriation Accounts
ii. Finance Accounts
iii. Appropriation Audit Register
iv. Put Through and PSBS Report
v. DDR Ledger Head
vi. IEBR (Internal External Budgetary Resources)
vii. Net Expenditure report
viii. Expenditure Reports of Income Tax, Interest, Pension, Loan, CGEGIS, etc.
ix. Quarterly reports of Pay & allowances of all PAOs employees.
x. SCT (Statement of Central Transactions)
xi. Progressive expenditure report.
xii. DDO wise Head of Account wise Budget monitoring (In PAOs)
xiii. Release of loans, repayment of loans & interest payment thereon.


*Copyright © 2019 Dr. Lalit Kumar. All rights reserved.

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Attitude and Life

Attitude and Life

"The ultimate foundation for bringing change in attitude is learning. The learning makes the goals achieved later or sooner. One should not leave making the right efforts."

The talent works when right opportunities come in life and that depends upon luck also. However, once you encash a opportunity, it's your attitude which determines how much time you stay to move upwards. It is rightly said, "Be prepared Always with right approach to embrace the every task in your life. Time and Wisdom is tested with right attitude and behavior for successful life and being exemplary for others."

"Let's work on our attitude - to be always being a volunteer, humble behavior with courtesy, courage, confidence, consistency and sweet voice in communication."

Learning:

Learning is a life-time process and everyone should keep the mind active to learn new things from the surrounding world. The learning bring knowledge which affects the skill-set of the persons and ultimately changes the attitude with improving the outlook through which the person looks the world. Everyone should encourage and inspire himself, subordinates, family members to learn new skills, no matter how far he/she is in his/her career; because with the fast change in the environment it is required to constantly improve the skills. The real professional guidance to someone is, to improve the skills as per the upcoming requirements from the surrounding.

A baby is born and sent to school for pre-nursery, nursery, primary, and higher classes so that he or she can become educated enough to survive in the world. The environment affects the ideology, thought process and accordingly conduct and habits come in life. Most of the time, the children of higher society outperform than the children of the middle class people but not always. Even sometimes, the children of poor families become successful than the others. Attitude is not originated from the parents and family background, but it is developed according to the situations and life-style a child faced in life.

Change in Attitude and Life:

It is well known that the genes affect the character of a person but the attitude is not bound by the genes, it is developed and changed according to the will power, environment, learning, and various other factors. Cedar rightly explained, “Each gene of DNA, is an instruction for one component of the body and genes don’t change as a result of environment.” According to the blood chemistry, whatever comes in life is due to genes and a person cannot change the same such as the way of walking, watching, thinking, learning, and doing depend upon the character which is directly affected with the genes. However, the attitude comes from the learning and also changed with the learning; it can be negative or positive i.e. pessimistic or optimistic totally depends upon the thought process of the person.
Yes, the attitude can be changed and with the change in attitude, the whole life of a person is changed. The negative attitude or pessimistic thought process can be broken and converted into positive attitude or optimistic thought process. On the one hand, the negative attitude is considered as slow poison, restricting person to achieve success by creating doubts in the mind and on the other side, the positive attitude is considered most important for the success by motivating person with boosting will power to perform higher than the normal level. 
It is rightly quoted, "मैं चलता गया, रास्ते मिलते गये !"
"राह के काँटे फूल बनकर खिलते गये !!"
"ये जादू नहीं, आशीर्वाद है मेरे अपनों का !"
"वरना उसी राह पर लाखों फिसलते गये !!"
Never think that you are alone, even think that you are sufficient to deal all difficult situations. " कभी यह मत सोचो कि आप अकेले हो बल्कि यह सोचो की आप अकेले ही काफी हो"

Attitude and Brain’s function:

The attitude and thought process are positively linked with each other and affects both body and mind. The brain’s function is controlled by a person with the will-power whatever a person desires and commits, the brain supports to achieve the same. Even if the situations are adverse, the person can perform well to an extent through commitment and will-power. The attitude is the source of commitment and will-power. The moment, a person loses hope, the commitment is gone and will-power also goes down and the entire efforts seem to be failed. With positive attitude, a person becomes able to face the fluctuations in the life and stays firm to achieve objectives and overall aim of the life.

Success and Positive Attitude:

In simple words, the positive attitude is to never lose hope of getting succeed in a particular job or task. It is ‘never never never give up’ attitude which provides constant energy to stay firm and committed for achievement of an objective. It is well known that the life is a combination of up and down in business, job, relations, functions etc. The problems always come to disrupt the life and it is positive attitude which empowers person to stay firm and face the problems with adequate energy and get the things settled. In simple words, the success is nothing then the positive changes in life. With positive attitude, a person always thinks, “I can do it” and such thought process which is optimistic empowers the person to sharpen the skills and get success easily. The more optimistic a person is, the more efficiently and effectively he performs his functions.
Self Study for Success

Learning and Attitude:

Learning never end is life and the attitude improves with each learning. When a person studies and qualifies matriculation, then graduation, then post-graduation degrees; with each learning, his mind becomes broad and empowers him to respond more perfectly than earlier. The brain’s capacity is not restricted to refuse new learning in life. With infinite power in brain, a person is most capable upon earth to perform better and better with improvement in positive attitude and learning.

Attitude and Action Process:

Merely learn and learn cannot work in life until the learning are applied to get something fruitful happen in the life. The students now-a-days are provided maximum work in practical form so that they can improve their attitude to transform their job through improving the action processes by connecting with their learning. Once actions are connected with the learning, the knowledge originated from learning can easily be retained. After the actions are performed again and again, they become part of the conduct or behavior. In other words, they perform significant role in formulation of the character which is known by the conduce and behavior of a person.
With increase in the age, a person’s brain is matured only if he faces the challenges of the life. The nutritional value of food also works positively to improve the function of the brain but at the same time, it is must to learn, apply the learning, and improve the actions to build character.  

Thought Process and Character:

The thoughts come from the beliefs i.e. what a person believes that affects the thought process directly. The beliefs may come from genes or environment surrounding the person. The thoughts are the source of action and the actions when taken again and again, become part of the habits of a person. Due to the habits, the conduct and character is judged. It is well known that a thought reaps an action and an action reaps a habit, and a habit reaps a character. In other words, everything depends upon the thoughts and the thoughts depends upon the attitude. Stay optimistic, always keep energy alive inside and be committed to achieve the targets, the success will automatically be achieved.

Improving Attitude with Self-Study:

Each person should build positive attitude and remain energetic by spending mostly upon studying surrounding environment including humans and things. During a day, each person should spare time to study self, family members, and situations which are complicated to handle. We should get rid of misconceptions coming to mind occasionally to drive us in the wrong direction. Mind resetting is as much important as we took bath daily to clean the body. Negative thoughts can be removed only by concentrating upon the things coming with positive energy and stay happy. The anger, greed, arrogance, jealousy etc. are the results of negative thoughts. Each person should believe in God and his / her own deeds which can be improved through doing positive things. The polluted thoughts should be replaced with the new energy by doing meditation. Our mind be attached with the living and non-living things of the world and make us always fly from one place to another, it is must to concentrate upon our ultimate aim and try to achieve the aim by doing right things.
Self-Study is the ultimate way for being calm in all difficult situations, and leads to enlightenment by practicing and acting positively, responding positively, and remain in positive environment. The Self-Study makes us realize the formations of God Almighty in various things of world. The meditation makes us rise higher and do whatever is required for success in life. Today, people are taking personality development courses to groom themselves, the Self-Study helps in developing personality without the help of external classes. 

Learn from Society and contribute Society:

In society, the parents and elders are the first, from whom we learn in the childhood. First place is of mother, then father, and then others. I would like to recall a statement of Sh. I. J. Mittal, Master Trainer of DoPT, GoI; "Accept Your Elders, As They Are" and "Respect them as They make You a Successful Person"
There are two types of trees in the world, one those which give their fruit themselves such as mango, guava, banana etc. Secondly, the trees which keep their fruits hidden, such as potatoes, ginger, onions etc. Those trees which give fruits themselves stay safe and people care with giving proper manure and water and the trees become ready to give more fruits. But those trees which keep their fruits hidden, people dug them up with root and their existence become over. 
The same applies to people having knowledge, skills, wealth, and powers. Those persons who put their knowledge skills wealth power etc. in serving society, taking care of others; are fortunate to get recognition, respect, and honor for their contribution in the society. While the persons who hide their knowledge skills wealth power etc. use only for self-interest, have no intention to contribute society, they are dug up with their roots and never recalled after their death, forgotten for forever. The nature gives us message to be down to earth always and contribute the society.

Attitude and Success:

 It is well known that Fear of being fail leads to failure. It is due to negative attitude. When a person  gains knowledge, sharpens skills, the attitude also becomes positive and success follows him. However, each failure tells to refresh knowledge and skills that is why it is said that success is born from the womb of failure. Never afraid of problems in life because every problem has a gift to make you richer in knowledge and skills.

 बहाने  V/S  सफलता 

1. मैं इतनी बार हार चुका , अब हिम्मत नही...!
अब्राहम लिंकन 15 बार चुनाव हारने के बाद राष्ट्रपति बने।
3.मै अत्यंत गरीब घर से हूँ ...!
पूर्व राष्ट्रपति अब्दुल कलाम भी गरीब घर से थे .
4. मुझे उचित शिक्षा लेने का अवसर नही मिला...!
उचित शिक्षा का अवसर भारत के संविधान निर्माता डॉ. भीमराव अंबेडकर को भी भारत मे नही मिला था..फिर उन्होंने अमेरिका में स्कालरशिप से पढ़ाई की

5.बचपन से ही अस्वस्थ था...!
आँस्कर विजेता अभिनेत्री मरली मेटलिन भी बचपन से बहरी व अस्वस्थ थी ।
6.मैने साइकिल पर घूमकर आधी ज़िंदगी गुजारी है...!
निरमा के मालिक करसन भाई पटेल ने भी साइकिल पर निरमा बेचा और एम डी एच के ताउ ने टांगे पर मसाला बेचा और ज़िंदगी गुजारी ।
7.एक दुर्घटना मे अपाहिज होने के बाद मेरी हिम्मत चली गयी...!
प्रख्यात नृत्यांगना सुधा चन्द्रन को देख लो इनके पैर नकली है ।
8.मुझे बचपन से मंद बुद्धि कहा जाता है...!
थामस अल्वा एडीसन को भी बचपन से मंदबुद्धि कहा जता था।
9.बचपन मे ही मेरे पिता का देहाँत हो गया था...!
प्रख्यात संगीतकार ए.आर.रहमान के पिता का भी देहांत बचपन मे हो गया था।
10.मुझे बचपन से परिवार की जिम्मेदारी उठानी पङी...!
लता मंगेशकर को भी बचपन से परिवार की जिम्मेदारी उठानी पङी थी।
11.मेरी लंबाई बहुत कम है...!
सचिन तेंदुलकर की भी लंबाई कम है।
12.मै एक छोटी सी नौकरी करता हूँ ...!
इससे क्या होगा... धीरु अंबानी भी छोटी नौकरी करते थे।पम्प पे तेल भरने की |
13.मेरी कम्पनी एक बार दिवालिया हो चुकी है , अब मुझ पर कौन भरोसा करेगा...!
दुनिया की सबसे बङी शीतल पेय निर्माता पेप्सी कोला भी दो बार दिवालिया हो चुकी है ।
14.मेरा दो बार नर्वस ब्रेकडाउन हो चुका है , अब क्या कर पाउँगा...!
डिज्नीलैंड बनाने के पहले वाल्ट डिज्नी का तीन बार नर्वस ब्रेकडाउन हुआ था।
15.मेरी उम्र बहुत ज्यादा है....!
विश्व प्रसिद्ध केंटुकी फ्राइड चिकेन के मालिक ने 60 साल की उम्र मे पहला रेस्तरा खोला था।
अभिताभ ने अपनी पहली फिलम 27 की उम्र में बनाई थी.

16.मेरे पास बहुमूल्य आइडिया है पर लोग अस्वीकार कर देते है...!
जेराँक्स फोटो कापी मशीन के आईडिया को भी ढेरो कंपनियो ने अस्वीकार किया था पर आज परिणाम सामने है ।

17.मेरे पास धन नही...!
इन्फोसिस के पूर्व चेयरमैन नारायणमूर्ति के पास भी धन नही था उन्हे अपनी पत्नी के गहने बेचने पङे।

18.मुझे ढेरो बीमारियां है..!
वर्जिन एयरलाइंस के प्रमुख भी अनेको बीमारियो मे थे |
राष्ट्रपति रुजवेल्ट के दोनो पैर काम नही करते थे।
स्टीफन हांकिंग को तो आप जानते ही होंगे।
आज आप जहाँ भी है या कल जहाँ भी होगे इसके लिए आप किसी और को जिम्मेदार नही ठहरा सकते ,
हर कामयाब और नाकामयाब इंसान को बिल्कुल उतना ही समय मिलता है, 24 घंटे
ये डिपेंड करता है कि आप कैसे इन्हें खर्च करते हो.
इसलिए आज चुनाव करिये - सफलता और सपने चाहिए या खोखले बहाने.!

Never Frustrate from Other's Success or Other's Happiness:


एक बात हमेशा याद रखे :
आपसी  संबंधों  में  दूरियां  बढ़ने  का सबसे  प्रमुख  कारण  "शब्दों"  का  और "सोच"  का  होता  है...
कभी  हम  सामने  वाले  को  समझ नहीं  पाते  हैं  और  कभी  हम  उसे समझा  नहीं  पाते  हैं!!
अच्छी सोच और मधुर शब्द बोलने से आपसी संबध कभी भी सुधरे जा सकते हैं।
एक व्यक्ति को रास्ते में यमराज मिल गये वो व्यक्ति उन्हें पहचान नहीं सका। यमराज ने पीने के लिए व्यक्ति से पानी माँगा, बिना एक क्षण गंवाए उसने पानी पिला दिया। पानी पीने के बाद यमराज ने बताया कि वो उसके प्राण लेने आये हैं लेकिन चूँकि तुमने मेरी प्यास बुझाई है इसलिए मैं तुम्हें अपनी किस्मत बदलने का एक मौका देता हूँ | यह कहकर यमराज ने एक डायरी देकर उस आदमी से कहा कि तुम्हारे पास 5 मिनट का समय है | इसमें तुम जो भी लिखोगे वही हो जाएगा लेकिन ध्यान रहे केवल 5 मिनट |
उस व्यक्ति ने डायरी खोलकर देखा तो उसने देखा कि पहले पेज पर लिखा था कि उसके पड़ोसी की लॉटरी निकलने वाली है और वह करोड़पति बनने वाला है | उसने वहां लिख दिया कि उसके पड़ोसी की लॉटरी न निकले | अगले पेज पर लिखा था कि उसका एक दोस्त चुनाव जीतकर मंत्री बनने वाला है, तो उसने लिख दिया कि उसका दोस्त चुनाव हार जाए | 
इस तरह, वह पेज पलटता रहा और अंत में उसे अपना पेज दिखाई दिया | जैसे ही उसने कुछ लिखने के लिए अपना पेन उठाया यमराज ने उस व्यक्ति के हाथ से डायरी ले ली और कहा वत्स तुम्हारा पांच मिनट का समय पूरा हुआ, अब कुछ नहीं हो सकता | तुमने अपना पूरा समय दूसरों का बुरा करने में व्यतीत कर दिया और अपना जीवन खतरे में डाल दिया | अंतत: तुम्हारा अंत निश्चित है | यह सुनकर वह व्यक्ति बहुत पछताया लेकिन सुनहरा मौका उसके हाथ से निकल चुका था |

शिक्षा:-

यदि ईश्वर ने आपको कोई शक्ति प्रदान की है तो कभी किसी का बुरा न सोचे, और न ही बुरा करें | दूसरों का भला करने वाला सदा सुखी रहता है और ईश्वर की कृपा सदा उस पर बनी रहती है |
सदैव प्रसन्न रहिये।
जो प्राप्त है, पर्याप्त है।।
*Copyright © 2019 Dr. Lalit Kumar. All rights reserved.

Superintendents enforce administrative control

Superintendents enforce Administration

Superintendents enforce administrative control

-Dr. Lalit Kumar

The role of superintendents and section officers cannot be under-estimated in enforcing the administrative control. In offices (both private and public sector organizations), the charge to enforce the administrative and financial control is provided to head of the office and the head further relies to a great extent upon section officer or superintendent to ensure the administrative control. The efficiency of official functions depends upon the efficiency of superintendent to a great extent. The role of clerks cannot be underestimated in enforcing financial control in an office. The ministerial staff or cutting edge officers worked under the direct control of superintendent. The following organizational functions are performed by the superintendent to enforce administrative control:

1. Attendance and presence of employees: 

Each employee should be punctual and work as per the office hours sincerely. In case any employee is arriving or not working during office hours, it is the duty of the superintendent to take necessary administrative action. The team-building skills of superintendent make him or her efficient to supervise attendance and performance of each employee. Like in a class, there is monitor to supervise the students to study inside the class under teacher’s direction; a superintendent ensures that all employees should be involved in performing the directions and functions of Head of Office during office hours. Only physical presence of employee, made the office suffered; therefore the superintendent ensures that the employees work with full dedication during the office hours. The employees should not perform their personal operations (chatting, exploring internet for personal purposes, and other personal works during the office hours.

2. Perform functions allotted by Head of Office: 

The superintendent should perform the functions as directed by the Head of Office and ensure that in each function, the deadlines are not missed. He/she can take the support of subordinate staff to perform the functions. Each allotted function should be performed diligently without any delay.

3. Maintenance of official records: 

The files relating to organizational functions are maintained under the overall supervision of superintendent. The records are kept in custody of responsible staff members and properly arranged in specific order so that whenever required, can easily be filtered and used as basis of administrative decisions. It is the duty of superintendent to provide the necessary information to Head of Office whenever required and asked to provide information.

4. Inspection of records: 

The superintendent ensures the proper maintenance of records by the staff members under his or her control. The inspection of records at regular intervals is required to be done so that no irregularity takes place on the table of subordinate staff members. No receipt or file should remain idle on the tables of staff.

5. Equal distribution of work: 

The superintendent ensures the equal distribution of work among employees; however the principle of “right job to the right person” is kept in mind while distributing the work. It is the discretion of superintendent to allocate the organizational functions among employees.

6. Maintenance of Note-book as record of important decision: 

The superintendent participates in the meetings relating to administrative functions of Head of Office and maintains a note-book containing important cases and rulings related to organizational functions. The important decisions and directions discussed and decided in meetings are noted in the note-book. These points of note-book are indexed in specific order so that can be filtered for administrative purposes whenever required.  

7. Maintenance of registers including service books: 

The superintendents maintain the various types of registers related to organizational functions. The service book of each employee is also maintained under his or her supervision, containing the details of service as per the rules of organization. Apart from service books, various other registers are maintained such as diary register (record of daily receipts), daily movement register (record of movement of papers inside and outside organization), and registers to record the communication with higher officers related to office.

8. Safe custody of important orders and decisions: 

The superintendents keep the copies of important rules, orders, manual of instructions, decisions taken on files, work distribution orders etc; in safe custody so that the same can be utilized in administrative decisions whenever required. He/She will also keep the secret/ confidential papers and files under lock with keys to a responsible person.

9. Monitoring the pending works related to external organizations: 

The superintendents in order to dispose the work of organizations keep connections with the external organizations. In order to quick disposal of work, it is the duty of superintendent to expedite the files, communicate with the desired officers and perform the tasks as per requirement. The superintendent will constantly keep close watch over progress of any work and do the needful and communicate same to the Head of Office.

Why Records Management?

The efficiency in the functions of office directly affects from the management of records. The well managed records contribute in fast and effective decisions which on the other hand, the inefficiencies increased if the records are not well managed. The management of organizational information in such a way to support managers and administrators to take good decisions, is the key to success of an organization. The use of stationary, papers, and time of human resources on less managed records is really costly to the organization. To reduce operations cost, most of the organizations are switching to e-Office in India. The central government departments 100% using e-Office today to manage the noting for official correspondence.
Ineffective records management not only fills equipment with unnecessary papers, takes space of office which can be used for other important functions, but also directly increase the cost of operations or works being performed in the offices. With the help of records management, the efficiency and productivity of human resources can easily be enhanced. Even the litigation risks related to delay in providing desired information under the Right to Information Act 2005 can also be easily mitigated.
Each employee of office is responsible to maintain the records under the overall supervision of Superintendent or Head of Office or Head of Department as per the designation of the employee.

Important Tips for Records Management:

To save time, money, and space in an office; always remember, whenever a document is being kept firstly look at its relevance in future. Whether it is useable or not. Unnecessary backup of information becomes very hard to manage real useful information. (a) fix the responsibilities of each employee to keep only the useful information and never create unnecessary information in the files being dealt. (b) train the employees how to create, manage, and store records in effective manner. (c) if a file becomes large, how to break that file in parts that should be known to each employee. (d) The unnecessary maintained files should be reviewed at regular intervals and follow the procedure to keep such files in queue of destruction of the records. (e) The indexing and catalogues which can help each decision maker to use the desired information should be maintained in each record. 

*Copyright © 2020 Dr. Lalit Kumar. All rights reserved. 

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