| (a) | - | When it is uncertain in which of several local areas an offence was committed, or |
| (b) | - | where an offence is committed partly in one local area and partly in another, or |
| (c) | - | where an offence is a continuing one, and continues to be committed in more local areas than one, or |
| (d) | - | where it consists of several acts done in different local areas, |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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Naveen Fintech Pvt Ltd
Kolkata
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