| (a) | - | in a position of authority or in a fiduciary relationship; or |
| (b) | - | a public servant; or |
| (c) | - | superintendent or manager of a jail, remand home or other place of custody established by or under any law for the time being in force, or a women's or children's institution; or |
| (d) | - | on the management of a hospital or being on the staff of a hospital, |
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
