| (a) | - | if the complaint is in writing, return it for presentation to the proper Court with an endorsement to that effect; |
| (b) | - | if the complaint is not in writing, direct the complainant to the proper Court. |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
