SECTION 40A (3) of Income Tax

Section 40A(3) of the Income Tax Act pertains to cash transaction limit for expenditure made in
cash. Under Section 40A(3), if payment for any expenditure of over Rs.10,000 is made in cash, then
the expenditure will be disallowed under the Income Tax Act.

Hence, its important for all taxpayers to make any payment for expense over Rs.10,000 through
banking channels like debit card, account transfer, cheque or demand draft.

Cash Transaction – Limit & Penalty

– Income Tax
In Indian economy, cash transactions has always played a major role and been a reason for black
money. The Government has now initiated various measures to curb cash transactions and boost
digital payments. In this article, we look at cash transaction limit under the Income Tax Act along
with penalty for transacting in cash over and above a certain threshold.

Cash Transaction Limit – Section 269ST

The Finance Act 2017, took various measures to restrain black money and as an outcome of which,
a new section 269ST was inserted in the Income Tax Act. Section 269ST imposed restriction on a
cash transaction and limited it to Rs.2 Lakhs per day.

Section 269ST states that no person shall receive an amount of Rs 2 Lakh or more:

 In aggregate from a person in a day; or

 In respect of a single transaction; or
 In respect of transactions relating to one event or occasion from a person.

However, the Central Board of Direct Taxes (CBDT) has clarified that this cash withdrawal limit does
not apply for withdrawals from Banks and Post offices.

Thus the provisions of section 269ST will not apply to:

 Cash received through an Account Payee Cheque or an Account Payee Bank draft or use of
electronic clearing system (ECS) through a bank account.
 Any receipt by the Government, any banking company, post office savings bank or co-
operative bank.
 Transactions of nature referred to in section 269SS.
 Such other persons or class of persons or receipts, which the Central government may, by
notification Official Gazette, specify.
Withdrawal from Post Office
Post offices under the Department of India Post facilitate drawings from Post Office savings account
along with ATM facility.

The limit of cash that can be withdrawn in a single day from a post office or ATM is Rs.25,000 and is
limited to Rs.10,000 per transaction. It permits five free transactions per month including financial
and non-financial transactions (balance enquiry, statement request). Beyond the free transactions,
Rs.20 with GST is charged.

Withdrawal from other bank ATMs is admissible wherein it is upto 3 free transactions in metro cities
while it is five free transactions in non-metro cities. A fee of Rs.20 with GST is charged for
transactions above the free transactions.

Withdrawal from Banks

The amount deposited can be withdrawn from both savings account and current account using a
chequebook/withdrawal slip or using automated teller machine through a debit card.

Cash withdrawal limit varies from bank to bank and also depends on the type of card being used. It
varies from 10,000 to 50,000 per day based on the bank. However, the transaction details notified by
the State Bank of India is furnished below.

 Withdrawals using chequebook has been restricted to 60 withdrawals per half year by most
of the banks.
 The amount of money that can be debited from current account is limited to Rs.1,00,000 per
week whereas an overall of Rs.24,000 can be drawn per week from the savings account.
 ATM withdrawals allow Rs.10,000 to be drawn per day and permits unlimited free
transactions for salary account whereas 3 transactions from other ATMs with a fee of Rs.20
plus GST per month.

Cash Transaction Limit under Income Tax

The following are the main income tax sections that pertain to cash transaction limit:

 Section 40A(3) and Section 43 – Pertains to Cash Payment

 Section 269SS and Section 269ST – Pertains to Cash Receipts
 Section 269T – Pertains to Repayment of Certain Loans / Deposits

SECTION 43 of Income Tax

Under section 43 of Income Tax Act, if a payment of more than Rs.10,000 is made by a taxpayer for
acquisition of an asset by cash, the expenditure would be ignored for the purposes of determination
of actual cost of the asset. Hence, its important for all taxpayers acquiring assets to make all
payments to the seller through banking channels. If any asset above Rs10,000
is purchased by paying in cash, the business cannot claim depreciation on it. ... or
depreciation are treated as revenue expenditure. Capital expenditure for buying fixed
assets used to run the business such as land, machinery or vehicles.

SECTION 269SS of Income Tax

Section 269SS prohibits a taxpayer from taking/accepting loans or deposits or a sum of more than
Rs.20,000 in cash. All loans and deposits of more than Rs.20,000 must always be taken through a
banking channel.

Section 269SS of the Income Tax Act is however not applicable when accepting/taking loan or
deposit from a person or entity mentioned below:

 Government;
 Any banking company, post office saving bank or co-operative bank;
 Any corporation established by a Central, State or Provincial Act
 Any Government company as defined in clause (45) of section 2 of the Companies Act, 2013
 Institution, association or body or class of institutions, associations or bodies notified by
Central Government in its official gazette.

Finally, if the person from whom the loan or deposit is taken and the person by whom the loan or
deposit is accepted, are both having agricultural income and neither have any income taxable under
Income Tax Act, then the provisions of Section 269SS will not apply.

Penalty under Section 269SS

Failure to comply with provisions of section 269SS could lead to a penalty equal to the amount of
loan or deposit or specified sum accepted.

Section 269ST of Income Tax Act

Section 269ST of Income Tax Act provides that no person can receive an amount of INR 2 Lakhs or
more in cash:

 In aggregate from a person in a day;

 In respect of a single transaction; or
 In respect of transactions relating to one event or occasion from a person.

Provisions of Section 269ST are not applicable, when cash of more than Rs.2 lakhs is received from
following person:

 Government;
 Any banking company, post office saving bank or co-operative bank;
  Institution, association or body or class of institutions, associations or bodies notified by
Central Government in its official gazette.

Penalty under Section 269ST

As per section 271DA, in case of failure to comply with provisions of section 269ST, penalty amount
equal to the amount of receipt is payable.

Section 269T of Income Tax Act

Section 269T provides that any branch of a banking company or a co-operative society, firm or other
person cannot repay any loan or deposit otherwise than by an account payee cheque or account
payee bank draft drawn in the name of the person, who has made the loan or deposit, if:

 The amount of the loan or deposit together with interest is INR 20,000 or more; or
 The aggregate amount of loans or deposits held by such person, either in his name or jointly
with other person on the date of such repayment together with interest is INR 20,000 or
more.

Provisions of section 269T are not applicable, when loan is repaid or deposit taken or accepted from
below mentioned person:

1. Government;
2. Any banking company, post office saving bank or co-operative bank;
3. Any corporation established by a Central, State or Provincial Act
4. Any Government company as defined in clause (45) of section 2 of the Companies Act, 2013
5. Institution, association or body or class of institutions, associations or bodies notified by
Central Government in its official gazette.

Penalty under Section 269T

As per section 271E, in case of failure to comply with provisions of section 269T, penalty amount
equal to the amount of loan or deposit repaid is payable.

Ticket number 201901144844136 has been created for your issue and details have also
been sent to your registered email address.

321800090130TRN

AA3212180042180

HARISMI14

Imsirah14*

GST PRACTIONER ID -321900003524GPS

 َّ ‫الرحْ ٰم ِن‬
‫الر ِحي ِْم‬ َّ ‫هللا‬
ِ ‫س ِم‬
ْ

GST Return

GST is the single indirect tax that is levied on the supply of goods and services between
different entities. GST returns are the tax return forms that are required to be filed by these
entities with the Income Tax authorities of India.

Goods and Services Tax is a single indirect tax levied on the supply of goods and services from the
manufacturer to the consumer. Input tax credits paid at each stage will be made available in the
following stage of value addition. GST is basically a tax levied on value addition at each stage.
Therefore, the consumer has to pay only the GST charged by the last dealer or supplier in the
supply chain.

All individuals registered under the GST Act has to furnish the details of the sales and purchases of
goods and services along with the tax collected and paid. This can be done by filing online returns.
GST Returns are the Goods and Services Tax Return forms that taxpayers of all types have to file
with the income tax authorities of India under the new GST rules.
Implementation of a comprehensive Income Tax system like GST in India will ensure that taxpayer
services such as registration, returns, and compliance are transparent and straightforward. Individual
taxpayers will be using 4 forms for filing their returns such as the return for supplies, return for
purchases, monthly returns, and annual return. Small taxpayers who have opted for composition
scheme will have to file quarterly returns. All filing of returns will be done online.

Different Types of Returns applicable under the new

GST Law
Due date
Return
Who should file the return and what should be filed? for filing
form
returns

10th of
Registered taxable supplier should file details of outward supplies of taxable goods and the
GSTR-1
services as effected. subseque
nt month.

15th of
Registered taxable recipient should file details of inward supplies of taxable goods and the
GSTR-2
services claiming input tax credit. subseque
nt month.

20th of
Registered taxable person should file monthly return on the basis of finalization of the
GSTR-3
details of outward supplies and inward supplies plus the payment of amount of tax. subseque
nt month.

18th of
the month
GSTR-4 Composition supplier should file quarterly return.
succeedin
g quarter.

20th of
the
GSTR-5 Return for non-resident taxable person.
subseque
nt month.

GSTR-6 Return for input service distributor. 13th of

the
 Due date
Return
Who should file the return and what should be filed? for filing
form
returns

subseque
nt month.

10th of
the
GSTR-7 Return for authorities carrying out tax deduction at source.
subseque
nt month.

10th of
E-commerce operator or tax collector should file details of supplies effected and the the
GSTR-8
amount of tax collected. subseque
nt month.

31
December
GSTR-9 Registered taxable person should file annual return. of the
next fiscal
year.

Within 3
months of
date of
cancellatio
GSTR- Taxable person whose registration has been cancelled or surrendered should file final n or date
10 return. of
cancellatio
n order,
whichever
is later.
 Due date
Return
Who should file the return and what should be filed? for filing
form
returns

28th of
the
month,
following
GSTR-
Person having UIN claiming refund should file details of inward supplies. the month
11
for which
the
statement
was filed.

How to File GST Returns Online?

From manufacturers and suppliers to dealers and consumers, all taxpayers have to file their tax
returns with the GST department every year. Under the new GST regime, filing tax returns has
become automated. GST returns can be filed online using the software or apps provided by Goods
and Service Tax Network (GSTN) which will auto-populate the details on each GSTR forms. Listed
below are the steps for filing GST returns online:
 Visit the GST portal (www.gst.gov.in).
 A 15-digit GST identification number will be issued based on your state code and PAN number.
 Upload invoices on the GST portal or the software. An invoice reference number will be issued
against each invoice.
 After uploading invoices, outward return, inward return, and cumulative monthly return have to be
filed online. If there are any errors, you have the option to correct it and refile the returns.
 File the outward supply returns in GSTR-1 form through the information section at the GST
Common Portal (GSTN) on or before 10th of the following month.
 Details of outward supplies furnished by the supplier will be made available in GSTR-2A to the
recipient.
 Recipient has to verify, validate, and modify the details of outward supplies, and also file details of
credit or debit notes.
 Recipient has to furnish the details of inward supplies of taxable goods and services in GSTR-2
form.
 The supplier can either accept or reject the modifications of the details of inward supplies made
available by the recipient in GSTR-1A.
 File GST return with GSTN
The Goods and Service Tax Network will store information of all GST registered sellers and buyers,
combine the submitted details, and maintain registers for future reference. Companies have to file 3
monthly returns every 3 months and one annual return in a financial year (37 returns in total). GSTN
has launched a simple excel based template to make filing of returns easier for businesses. This
excel workbook can be downloaded from the GST common portal free of charge. Taxpayers can use
this template to collate invoice data on a regular basis. The details of inward and outward supplies
can be uploaded on the GST portal on or before the due date. The data preparation can be done
offline. Only while uploading the prepared file on the GST portal will the taxpayer need Internet.

Penalty for late filing of returns:

A penalty will be levied on the taxpayer in case he/she fails to file the returns on time. This penalty is
called the late fee. As per the GST Law, the late fee is Rs.100 for each day for each Central Goods
and Services Tax (CGST) and State Goods and Services Tax (SGST). Thus, the total fine amount
will be Rs.200 per day. However, this rate is subject to changes which will be announced through
notifications. The maximum amount of fine that can be levied is Rs.5,000. Integrated GST or IGST
does not attract any late fee in case the return filing is delayed. The taxpayer will also be required to
pay an interest at the rate of 18% p.a. in addition to the late fee. This interest has to be calculated by
the taxpayer on the amount of tax that is to be paid. The time period will be calculated from the day
following the filing deadline till the date when the actual payment is made.
Calculate Your Tax

Various kinds of GST return Forms

GST return can be filed using different forms depending on the type of transaction and registration of
the taxpayer. Return forms for normal taxpayers are:

GSTR-1

GSTR-1 return form has to be filed by a registered taxable supplier with details of the outward
supplies of goods and services. This form is filled by the supplier. The buyer has to validate the auto-
populated purchase information on the form and make modifications if required. The form will
contain the following details:
 Business name, period for which the return is filed, Goods and Services Taxpayer Identification
Number (GSTIN).
 Invoices issued in the previous month and the corresponding taxes collected.
 Advances received against a supply order that has to be delivered in the future.
 Revision in outward sales invoices from the previous tax periods.
GSTR-1 has to be filed by 10th of the following month.

GSTR-2
 GSTR-2 return form has to be filed by a registered taxable recipient with details of the inward
supplies of goods and services. The form will contain the following details:
 Business name, period for which the return is filed, Goods and Services Tax Identification Number
(GSTIN).
 Invoices issued in the previous month and the corresponding taxes collected.
 Advances received against a supply order that has to be delivered in the future.
 Revision in outward sales invoices from the previous tax periods.
GSTR-2 has to be filed by 15th of the following month.

GSTR-3

GSTR-3 return form has to be filed by a registered taxpayer with details that are automatically
populated by from GSTR-1 and GSTR-2 returns forms. The taxpayer has to verify and make
modifications, if any. GSTR-3 return form will contain the following details:
 Details about Input Tax Credit, liability, and cash ledger.
 Details of tax paid under CGST, SGST, and IGST.
 Claim a refund of excess payment or request to carry forward the credit.
GSTR-3 has to be filed by 20th of the following month.

GSTR-4

GSTR-4 return form has to be filed by taxpayers who have opted for the Composition Scheme.
Taxpayers with small business or a turnover of up to Rs.75 lakh can opt for the Composition
Scheme wherein he or she have to pay tax at a fixed rate based on the type of business. Taxpayers
under this scheme will not have input tax credit facility. GSTR-4 quarterly return form will contain the
following details:
 The total value of consolidated supply made during the period of return.
 Details of tax paid.
 Invoice-level purchase information.
GSTR-4 has to be filed by 18th of the following month.

GSTR-5

GSTR-5 return form has to be filed by all registered non-resident taxpayers. This form will contain
the following:
 Name and address of the taxpayer, GSTIN, and period of return.
 Details of outward supplies and inward supplies.
 Details of goods imported, any amendments in goods imported during the previous tax periods.
 Import of services, amendments in import of services
 Details of credit or debit notes, closing stock of goods, and refund claimed from cash ledger.
GSTR-5 has to be filed by 20th of the following month.

GSTR-6

GSTR-6 return form has to be filed by all taxpayers who are registered as an Input Service
Distributor. This form will contain the following:
 Name and address of the taxpayer, GSTIN, and period of return.
 Details of input credit distributed.
 Supplies received from registered persons.
 The amount of input credit availed under the current tax period.
 Details of inward supplies will be auto-populated from GSTR-1 and GSTR-5 return forms.
 Details of the receiver of input credit corresponding to his or her GSTIN.
 Details of credit or debit notes.
 Input tax credit received, input tax credit reverted, and input tax credit distributed as SGST, CGST,
and IGST.
GSTR-6 has to be filed by 13th of the following month.

GSTR-7

GSTR-7 return form has to be filed by all registered taxpayers who are required to deduct tax at
source under the GST rule. This form will contain the following:
 Name and address of the taxpayer, GSTIN, and period of return.
 TDS details and amendments in invoice amount, TDS amount or contract details.
 TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed
payment of TDS.
 Refund received from Electronic Cash Ledger will be auto-populated.
GSTR-7 has to be filed by 10th of the following month.

GSTR-8

GSTR-8 return form has to be filed by all e-Commerce operators who are required to collect tax at
source under the GST rule. This form will contain details of supplies effected and the amount of tax
collected under Sub-section (1) of Section 43C of Model GST Law. Other details include:
 Name and address of the taxpayer, GSTIN, and period of return.
 Details of supplies made to registered taxable person and amendments, if any.
 Details of supplies made to unregistered persons.
 Details of Tax Collected at Source.
 TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed
payment of TDS.
GSTR-8 has to be filed by 10th of the following month.

GSTR-9

GSTR-9 return form is filed by normal taxpayers with details of all income and expenditure for the
year. This detail will be regrouped in accordance with the monthly returns. The taxpayer will have the
opportunity to make modifications in the information provided if required. GSTR-9 has to be filed by
31st December of the following financial year along with the audited copies of the annual accounts.

GSTR-10

GSTR-10 return form has to be filed by any taxpayer who opts for cancellation of GST registration.
This form will contain the following:
 Application Reference Number (ARN).
 Date of cancellation of GST registration.
 Unique ID of cancellation order.
 Date of cancellation order.
 Details of closing stock including amount of tax payable on closing stock.
 GSTR-10 final return form has to be filed within 3 months of the date of cancellation or date of
cancellation order, whichever is later.

GSTR- 11

GSTR-11 return form has to be filed by everyone who has been issued a Unique Identity Number
(UIN) and claims a refund of the taxes paid on inward supplies. This form will contain the following
details:
 Name of the government entity, UIN, and period of return.
 All inward purchases from GST registered supplier will be auto-populated.
Based on the above mentioned details, the tax refund will be made. GSTR-11 form has to be filed on
28th of the month, following the month for which supply was received.

News About GST Returns Filing

 Total GST Revenue Stands at Rs.94,000 Crore in September

The Indian Government has successfully collected a total Goods and Services Tax (GST)
revenue of Rs.94,442 crore in the month of September. This news comes as a huge surprise
as tax rates had undergone a major reduction on multiple goods and services.
The total GST collection in the month of August was slightly less than the above-mentioned
number and it stood at Rs.93,960 crore. The tax revenue dip in the previous month was
attributed to ‘probable postponement’ of the sale of more than 50 items which includes small
televisions, refrigerators, and washing machines.
The Central and the State Government earned a total revenue of Rs.30,574 crore for CGST
and Rs.35,015 crore for SGST, after settlement.
 NIL Return Income Tax
Nil return filing is mandatory under the Income Tax Act for certain types of taxpayers. By filing a nil
return, the taxpayer would declare to the Income Tax Authorities that the taxpayer had no income or
activities during the assessment year. In this article, we look at the procedure for filing NIL return
under the Income Tax Act.

Individuals
Under the Income Tax Act, an individual having more than Rs.2.5 lakhs of income is required to
file income tax return in ITR-1or ITR-2 form each year. Income tax return for individuals is due
on or before the 31st of July. Failure to file income tax return could attract a penalty of Rs.5000 if the
return due on 31st July is filed before 31st December and a penalty of Rs.10,000 if the return is filed
after 31st December. The penalty for late filing income tax return is capped at Rs.1000, if the annual
income is less than Rs.5 lakhs.

If an individual has less than Rs.2.5 lakhs of income in a year, he or she is not required to file NIL
return. However, it is recommended that an individual file NIL return, even if the taxable income is
less than Rs.2.5 lakhs, if he/she had filed income tax return in the previous year.

Note: An individual can file income tax return, even if the taxable income is less
than Rs.2.5 lakhs.

Proprietorship
Proprietorship firms are required to file income tax return in form ITR-3 or ITR-4. Form ITR-4 can
be filed by taxpayers who have opted for the presumptive taxation scheme. In case of
proprietorship firm where ITR-3 or ITR-4 form had been filed previously, NIL return must be filed
even if there is no business activity. For most proprietorship firms, even if there is no revenue or
activity, there would be certain expenditure incurred which can be carried forward as a loss.
Hence, in case of a proprietorship firm, even if there is no activity, NIL return must be filed.

LLP
All LLPs registered in India are required to file income tax return each year in Form ITR-5,
irrespective of business turnover or profit or activity. If after incorporation a LLP has not commenced
any activity, the LLP would still be required to file NIL income tax return and MCA annual return –
Form 8 and Form 11.

Failure to file NIL return under Income Tax Act for a company would lead to a penalty of Rs.5000, if
the return is filed before 31st December and a penalty of Rs.10,000 if the return is filed after 31st
December.

Do I have to file NIL return for LLP?

Yes, a LLP will have to file NIL return mandatorily even if there is no revenue or activity in the LLP.
NIL return filing is mandatory even for LLPs that have not opened a bank account.

Company
All companies registered in India are required to file income tax return each year in Form ITR-6,
irrespective of business activity or revenue or profits. Hence, NIL return filing is mandatory
for dormant companies or inactive companies also. In case a company is being wound-up, it
would still have to file income tax and company annual return before being struck-off from the
MCA Register of Companies.

Do I have to file NIL return for Company?

Yes, a company will have to file NIL return mandatorily even if there is no revenue or activity in the
company. NIL return filing is mandatory even for Companies that have not opened a bank account.

Penalty for Not Filing NIL Return

In case a taxpayer who is required to file NIL return does not file his/her income tax return on or
before 31st July, a penalty of Rs.5000 will be applicable from 1st August. The penalty will be further
increased to Rs.10,000 if the income tax return is not filed before 31st December of the same
assessment year.

Note: In case a taxpayer has a taxable income of less than Rs.5 lakhs, the penalty is capped at
Rs.1000.
Know more about penalty for not filing income tax return.

NIL Return Income Tax

Thus, as explained above, NIL return filing under Income Tax is mandatory for most types of
business entity even if there is no activity or if business has not commenced. In case of individuals
as well, it is recommended that they file NIL return for income tax, even if they have a taxable
income of less than Rs.2.5 lakhs per annum once they have began filing income tax return.

To file NIL return under Income Tax, get in touch with an IndiaFilings Business Advisor
at [email protected]

CESS CALCULATION IN GST

Kerala Flood Cess is to be calculated in which value? Kerala Flood Cess is to be calculated on
the value of supply. The CGST and SGST collection shall not be included in the value of supply.

Eg:- If the value of supply is Rs.100/- and tax rate of the commodity is 12% GST, the
invoice to be raised as shown below: Value of supply – Rs.100/- CGST - Rs.6/- SGST -
Rs.6/- Cess - Rs.1/- Total sales value - Rs.113/-

As per SRO.No.434/2019 Dt.280.6.2019 Rule 32A incorporated in Kerala Goods and Services
Tax Rules 2017 to clarify value of supply. As per this rule, the value of supply of goods or
services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill,
2019 shall be deemed to be the value determined in terms of Section 15 of the Act, but shall not
include the said cess.

Kerala Flood Cess

Effective from 1st Aug 2019 the state of Kerala has introduced Kerala Flood Cess (KFC) on goods and
services. The Kerala Flood Cess or KFC is levied on intra-state supplies made by taxable person
(Regular Dealers) to consumers and unregistered dealers. Kerala Flood Cess gets calculated on GST
taxable value, however the rate on which Kerala Flood Cess is calculated based on SGST rate.

All registered dealers who levy this cess have to file a separate KFC-A form online, on or before the due
date of GSTR-3B.
 The following table gives you the details of Kerala Flood Cess percentages for various goods and
services:
Kerala Flood Cess
Supply Type
Percentage

Goods taxable at the rate of 1.5% SGST 0.25%

Goods taxable at the rate of 6% SGST 1%

Goods taxable at the rate of 9% SGST 1%

Goods taxable at the rate of 14% SGST 1%

All Services at the rate of 2.5% and above

1%
SGST

SGST Updates
 FAQ on Kerala Flood Cess

 പ്രളയ സെസ്സ്- ജി.എസ്.ടി നിയമത്തിലെ അഞ്ചാമലത്ത പട്ടികയിൽ വരുന്ന

സവർണം, ലവള്ളി, പ്ലാറ്റിനം ഇവ ലകാണ്ടുള്ള ആഭരണം എന്നിവക്ക് 0.25
ശതമാനവും, മറ്റുള്ള ചരക്കുകളുലടയും, സസവനങ്ങളുലടയും ഏറ്റവും ഒടുവിെലത്ത
ഉപസഭാക്്‌താവിൽ നിസന്നാ, രജിസ്സരടഷൻ
്‌ ഇല്ലാത്ത വയാപാരിയിൽ നിസന്നാ,
വയാപസരതര ആവശയങ്ങൾക്ക് വാങ്ങുന്നവരിൽ നിസന്നാ മാരതം ജി.എസ്.ടി നികുതി
സചർക്കാത്ത മൂെയത്തിസേൽ 1 ശതമാനം രപളയ ലസസ്സ് 2019 ആഗസ്റ്റ് ഒന്നാം തിയതി
മുതൽ ഈടാസക്കണ്ടതാണ്.

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