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Statement of the Union Finance Minister Shri P. Chidambaram on Fiscal Roadmap and Consolidation

Statement of the Union Finance Minister Shri P. Chidambaram on Fiscal Roadmap and Consolidation

Press release, dated 29-10-2012

Please find below the text of the Statement of the Union Finance Minister Shri P. Chidambaram on Fiscal Roadmap and Consolidation made here today by him in a Press Conference:
"Shortly after I assumed office, I issued a statement on August 6, 2012 outlining the steps that would need to be taken to meet the challenges that face the Indian economy. At the top of the list was the need for fiscal consolidation. I had referred to the appointment of a Committee chaired by Dr. Vijay Kelkar to assist the Government in formulating a path of fiscal consolidation. The Committee's report was put on the website a few weeks ago.
The Economic Slowdown
In 2011-12, the slowdown in the world economy, lower growth in India, higher inflation, lower tax receipts and increased expenditure (including subsidies) led to considerable fiscal stress. At the end of the year, the fiscal deficit was at 5.8 per cent of GDP. Government recognised that, if immediate corrective steps were not taken, the economy may go into a cycle of low growth, high inflation and high deficit. That would be unacceptable, given the need to generate jobs and incomes for a large population, most of whom are young. Therefore, on behalf of the Government, I reiterated our commitment to bring the economy back on the high growth trajectory. Towards this end, some difficult but crucial decisions were taken recently. It is a matter of satisfaction that, despite the additional burden on certain sections of the people, by and large, the people have understood the imperative need for such difficult decisions.
The Report of the Kelkar Committee
The Kelkar Committee has cautioned us that a business-as-usual scenario for the current year may lead to the fiscal deficit rising to 6.1 per cent of GDP. This would have grave consequences for the economy is, therefore, totally unacceptable. The Committee has recommended a number of reform measures in taxation, disinvestment and expenditure. On the taxation side, the Committee has strongly advocated a transition to the Goods and Services Tax (GST) and a quick review of the Direct Taxes Code (DTC) before its introduction and passing in Parliament. Besides, the Committee has recommended administrative measures to improve tax collection. On disinvestment, the Committee has suggested a number of new models for disinvestment and has also urged Government to disinvest its residual stake in some companies that were privatised earlier. On the expenditure side, the Committee has suggested rationalisation of schemes and strict control and monitoring of expenditure. These recommendations are wholesome and have been accepted by the Government.
The Department of Revenue and the Department of Expenditure have initiated action on the recommendations of the Committee. The Department of Disinvestment has obtained approval of the Cabinet for disinvestment in Hindustan Copper Ltd., NALCO, SAIL, RINL, BHEL, OIL, MMTC and NMDC. Government expects to realise the budgeted receipts under 'disinvestment' and 'non-tax receipts'. Every effort will also be made to realise the revenues budgeted under 'tax receipts'. Government also expects to be able to contain and economise on expenditure, both on the Plan and the non-Plan side. While funds will be made available for essential expenditure, especially capital expenditure, every effort will be made to avoid parking or idling of funds. As regards subsidies, Government will also increasingly rely on Aadhaar-enabled direct cash transfers of merit subsidies to eliminate duplication or falsification.
The Twin Deficits – CAD and FD
Government is determined to address the twin challenges of current account deficit (CAD) and fiscal deficit (FD). During 2011-12, the CAD increased to USD 78.2 billion or 4.2 per cent of GDP. The Department of Economic Affairs, in consultation with the RBI, has projected a CAD of USD 70.3 billion in 2012-13 or 3.7 per cent of GDP. Any moderation in CAD would be welcome. Government is confident that the CAD will be fully financed by capital inflows, and expects that a substantial part of it will be in the form of Foreign Direct Investments (FDI), Foreign Institutional Investments (FII) and External Commercial Borrowings (ECB).
The Fiscal Consolidation Plan
As regards the fiscal deficit (FD), taking into account the steps outlined above and other steps that are being implemented or contemplated, Government has decided to adopt the following plan of fiscal consolidation during the period of the 12th Plan, i.e. from 2012-13 to 2016-17.
  Year Fiscal Deficit (%)
  2012-13 5.3
  2013-14 4.8
  2014-15 4.2
  2015-16 3.6
  2016-17 3.0
The burden of fiscal correction must be shared, fairly and equitably, by different classes of stakeholders. However, as I said on August 6, 2012, "the poor must be protected and others must bear their fair share of the burden." In particular, I would like to emphasise that all the flagship programmes designed to help the poor and bring about inclusive development will be fully protected under the revised fiscal consolidation plan. As fiscal consolidation takes place and investors' confidence increases, it is expected that the economy will return to the path of high investment, higher growth, lower inflation and long term sustainability.
Our impressive record during 2004-08 should serve as a constant reminder that with sound policies and determination we have the capacity to achieve our goals. Government seeks the support of all sections of the people in implementing the fiscal consolidation plan as well as other measures to reform and strengthen the economy".

Capital Gains Account (first amendment) scheme, 2012

Capital Gains Account (first amendment) scheme, 2012 - Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C & G

Notification No. 44/2012 [F.No. 142/21/2012-SO (TPL)], Dated 25-10-2012

In exercise of the powers conferred by sub-section (2) of section 54, sub-section (2) of section 54B, sub-section (2) of section 54D, sub-section (4) of section 54F, sub-section (2) of section 54G and sub-section (2) of section 54GB of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby makes the following Scheme to amend the Capital Gains Account Scheme, 1988. namely:-
1. (1) This Scheme may be called the Capital Gains Accounts (First Amendment) Scheme, 2012.
(2) It shall come into force on the date of its publication in the Official Gazette.
2. In the Capital Gains Accounts Scheme, 1988 (hereinafter referred to as the said Scheme), in the opening paragraph, for the words, brackets, figure and letter "and sub-section (2) of section 54G", the words, brackets, figures and letters, "sub-section (2) of section 54G and sub-section (2) of section 54GB" shall be substituted.
3. In sub-paragraph (3) of paragraph 1 of the said Scheme, for the word, figure and letter "or 54G", the word, figures and letters, "54G or 54GB" shall be substituted.
4. In clause (f) of paragraph 2 of the said Scheme, for the word, figures and letter "or 54G", the figure, letter and words, "54G or an eligible company as referred to in section 54GB" shall be substituted.
5. In paragraph 3 of the said Scheme, after the words, figures and letter "or section 54G", the words, figures and letters "or section 54GB" shall be inserted.
6. In sub-paragraph (4) of paragraph 4 of the said Scheme, after the words "the depositor", the words, figures and letters "or the eligible assessee as referred to in section 54GB" shall be inserted.
7. In sub-paragraph (1) of paragraph 10 of the said Scheme, after the word, figures and letter "section 54G", the words, brackets, figures and letter "or sub-section (2) of section 54GB" shall be inserted.
8. In paragraph 13 of the said Scheme,—
(a)  in sub-paragraph (1), after the words "If a depositor", the words, figures and letter, "other than an eligible company as referred to in section 54GB" shall be inserted;
(b)  after sub-paragraph (1), the following sub-paragraph shall be inserted, namely:-
"(1A) If a depositor, being an eligible company, referred to in section 54GB, desires to close its account, then, -
  (i)  it shall make a joint application signed by the eligible assessee referred to in section 54GB;
 (ii)  the application shall be made with the approval of the Assessing Officer having jurisdiction over the eligible assessee referred to in section 54GB; and
(iii)  such application shall be made in Form G to the deposit office or as near thereto as possible,
and the deposit office shall pay the amount of balance including interest accrued, to the credit in the account of the depositor by means of crediting such amount to any bank account of the depositor."
9. In Form A to the said Scheme.
(a)  for the figures, letter and words "*54G of the Act", the figures, letters and words "*54G/*54GB of the Act" shall be substituted.
(b)  after item 7, the words, figures, letters and brackets "** Signature/Thumb impression of the eligible assessee as referred to in section 54GB of the Act [applicable in case of section 54GB only]", shall be inserted.
10. In Form C to the said Scheme, in item 2, after the word, figures and letter "section 54G", the word, figures and letter "/* section 54GB" shall be inserted.
11. In Form G to the said Scheme, -
(a)  after item 6, the words, figures, letters and brackets " ** Signature/Thumb impression of the eligible assessee as referred to in section 54GB of the Act [applicable in case of section 54GB only]", shall be inserted.
(b)  in the notes, after item 2, the following item shall be inserted, namely.-
"3. ** In case the account to be closed pertains to an eligible company as referred to in section 54GB, the form shall also be signed by the eligible assessee referred to in the said section."

SCIENTIFIC RESEARCH EXPENDITURE & Sec. 35(1)(ii) of Income Tax.

SECTION 35(1)(ii) OF THE INCOME-TAX ACT, 1961 - SCIENTIFIC RESEARCH EXPENDITURE - APPROVED SCIENTIFIC RESEARCH ASSOCIATIONS/INSTITUTIONS - NATIONAL INSTITUTE OF OCEAN TECHNOLOGY, CHENNAI

NOTIFICATION NO. 45/2012 [F. NO. 203/51/2011/ITA-II], DATED 29-10-2012

It is hereby notified for general information that the organization National Institute of Ocean Technology, Chennai has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 [said Act], read with rules 5C and 5E of the Income-tax Rules, 1962 (said Rules), from assessment year 2011-12 onwards in the category of "Scientific Research Association", engaged in research in science subject to the following conditions, namely:-
 (i)  The sums paid to the approved organization shall be utilized for scientific research;
(ii)  The approved organization shall carry out scientific research through its faculty members or its enrolled students;
(iii) The approved organization shall maintain separate books of account in respect of the sums received by it for scientific research, reflect therein the amounts used for carrying out research, get such books audited by an accountant as defined in the Explanation to sub-section (2) of section 288 of the said Act and furnish the report of such audit duly signed and verified by such accountant to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over the case, by the due date of furnishing the return of income under sub-section (1) of section 139 of the said Act;
(iv) The approved organization shall maintain a separate statement of donations received and amounts applied for scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above.

2.. The Central Government shall withdraw the approval if the approved organization:-
(a)  fails to maintain separate books of account referred to in sub-paragraph (iii) of paragraph 1; or
(b)  fails to furnish its audit report referred to in sub-paragraph (iii) of paragraph 1; or
(c)  fails to furnish its statement of the donations received and sums applied for research in social science or statistical research referred to in sub-paragraph (iv) of paragraph 1; or
(d)  ceases to carry on its research activities or its research activities are not found to be genuine; or
(e)  ceases to conform to and comply with the provisions of clause (iii) of sub-section (1) of section 35 of the said Act read with rules 5C and 5E of the said Rules.

Pendency of Appeals before CsIT(A) & tardy disposal by CsIT(A)

Mounting Pendency of Appeals before CsIT(A) & tardy disposal by CsIT(A) - Performance appraisal of CsIT(A)
LETTER [F.NO. 279/M - 73/2012-ITJ], DATED 25-10-2012

Kindly refer to the above.

2. Mounting pendency of appeals before CIT(A) and huge amounts disputed therein has been a matter of serious concern for the Department. The C&AG, Standing Committee on Finance, PAC have been adversely commenting upon this issue and calling upon the department to take up the issue on priority to clear the pendency and liquidate the demand locked up in the appeals, urgently.

3. CAG in its report No. 20 of 2009-10 on 'The Appeal Process' recommended steps for managing inventory of appeals (paragraphs 2.1 to 2.8). One of the recommendations read as under:
"reasons for low disposal of appeals by CsIT(A) need to be analysed; wherever pendency is due to lower efficiency, strict administrative measures need to be taken."

4. In terms of Para 4.2 of the Central Action Plan for F.Y. 2012-13 relating to disposal of appeals by CsIT(A), the exercise of redistribution of workload and communication of annual and quarterly targets (basket wise) for each CIT(A), must have been completed by all the CCsI(CCA). The Board is yet to receive the reports from some of the CCsIT(CCA).

5. An analysis of the disposal of appeals by CsIT(A) for FY 2011-12 shows that the average disposal per CIT(A) was 312 (including B-1 appeals). However, 99 CsIT(A) could not reach the average disposal of 312. 64 CsIT(A) disposed of appeals in the range of 300-400 and an equal number of CsIT(A) disposed of appeals in the range of 400-500. 14 CsIT(A) disposed of more than 500 appeals and 3 of than disposed of more than 600 appeals in the year.

6. Taking note of the situation, it has been decided by the Board that the CCsIT may hold quarterly, reviews in October 2012, January 2013 and April 2013 to review the work of CsIT(A) functioning under them and bring the fact of shortfall in the disposals, lack of quality in the orders etc. to the notice of the officer(s) concerned with a copy to the Zonal Member.

7. It has been further decided that the CCsIT while recording the APAR should consider. Inter-alia, the disposal of appeals from the perspective of the all India average number of appeals disposed of. It is to be noted that while doing so the CCsIT shall give due weightage to High Demand Appeals and the appeals related to Transfer pricing in the ratio of 2:1 and 4:1 in comparison to other appeals.

8. In case of CsIT(A) who have been transferred to other charges during the recent AGT, the disposal by them vis-a-vis the targets fixed for them for the period they worked in that charge, may be communicated to the new Reporting Officer for incorporation in the APAR.

Recovery Proceedings Granted by the Karnataka High Court in the case of Kingfisher Airlines.

Filing of SLP against the vacation of stay of recovery proceedings granted by the Karnataka High Court in the case of Kingfisher Airlines
Letter, dated 19-10-2012

Kindly refer to the above.

2. In this regard, I am directed to submit as under:
A Joint meeting of CBEC and CBDT was held on 10th Oct., 2012, under the Convenorship of Chairperson, CBDT regarding appropriate steps to be taken for recovery of taxes due from M/s. Kingfisher Airlines Ltd. (KFA). It was informed that the Karnataka High Court vide order dated 26-9-2012 have restrained the Department from making further recovery and have permitted KFA to operate their accounts. As a result, the Income Tax Department has lifted the attachments of various bank accounts of KFA.

3. Accordingly, it has been decided in the meeting that a proposal should be moved by the CCIT(CCA) Bangalore for filing SLP against the vacation of stay of recovery proceedings granted by the Karnataka High Court. The SLP proposal should also contain the details of service tax dues against KFA (requisite details may be obtained from CBEC) so as to apprise the court of the magnitude of pending dues to the Government.

4. In view of the above, it is requested that the needful may be done at the earliest and report be submitted to the Board.

How to Calculate Income Tax of Retired Employee Sr. Citizen for Asstt. Year 2013-14?

For Assessment Year 2013-14
A. Calculation of Income tax in the case of a retired employee above the age of 80 years and having gross pension of:
iii. Rs. 4,50,000/-,
iv. Rs. 8,00,000/-,

B. What will be the amount of TDS in case of above employees, if PAN is not submitted by them to their DDOs/Offices:
Particulars Rupees (i) Rupees (ii)
Gross Pension  4,50,000 8,00,000
Contribution of P.P.F.  70,000 70,000
Computation of Total Income and tax payable thereon
Particulars Rupees (i) Rupees (ii)
Gross Pension  4,50,000 8,00,000
Less: Deduction U/s 80C  70,000 70,000
Taxable Income  3,80,000 7,30,000
     
Tax thereon Nil 46,000
Add:
(i) Education Cess @ 2%.
(ii) Secondary and Higher Education Cess @ 1%
 
920
460
Total tax payable Nil 47,380
     
TDS under sec. 206AA in case where PAN is not furnished by the employee Nil  1,46,000

What is File Validation Utility (FVU)?

The AO should pass the Form 24G (Regular/Correction) file generated using Preparation Utility through the File Validation Utility (FVU) to ensure format level accuracy of the file. This utility is also freely downloadable from TIN website. In case the Form 24G contains any errors, the AO should rectify the same. After rectifying the errors, user should pass the rectified Form 24G through the FVU. This process should be continued till an error-free Form 24G is generated. Form 24G (regular/correction) prepared from F.Y. 2005-06 onwards can be validated using this utility.

The Form 24G FVU is a Java based utility. JRE (Java Run-time Environment) [versions: SUN JRE: 1.4.2_02 or 1.4.2_03 or 1.4.2_04 or IBM JRE: 1.4.1.0] should be installed on the computer where the Form 24G FVU is being installed. JRE is freely downloadable from http://java.sun.com and http:// www. ibm. com/ developerworks/ iava/ idk or you can request your computer vendor (hardware) to install the same for you.

The Form 24G FVU setup comprises of two files, namely-
  •  Form 24G FVU.bat: This is a setup program for installation of FVU.
  •  Form 24G_FVU_STANDALONE.jar: This is the FVU program file.

These files are in an executable zip file (Form24GFVU.exe) (version 1.2). These files are required for installing the Form 24G FVU.

Instructions for extracting and setup are given in:
  •  Form 24G FVU Extract and Setup

Can the Form 24G Statement be corrected?

Every Form 24G is to be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD). If it does not confirm to the new data structure it will be rejected by TIN.

As per procedure, statements relating to Form 24G should be complete and correct. No fragmented statements are expected to be filed (i.e. separate statements giving details for deductions under different form type with respect to the same AIN, FY and month). However, any mistake made in an original accepted statement can be rectified by submitting a 'correction statement'. For correction, the latest version of the RPU should be downloaded from TIN website.

Form 24G corrections can also be uploaded directly at the TIN website. For direct upload at TIN Central system, AO has to first register AIN at TIN website and upload the Form 24G correction.

Latest TDS Calculator For Asstt. Year 2013-14 u/s. 192.

All we knows that Finance Minister cleared the Income Tax Exemption Limits and other Deductions under Chapter-VIA to Salaried Employee u/s. 192 vide notification dated 05.10.2012. Keeping in view New (Latest) Income Tax Calculator for Assessment Year 2013-14 i.e. Financial Year 2012-13 along with Salary Statement Month-wise created by "Gsoftnet". All you knows current D.A. is 65% and announced D.A. is 72% and from Jan-13 most probable Dearness Rate may increase 10% i.e. 82% thus I already cleared in our TDS/Income Tax Calculator. This calculator benefited you to calculator your Income Tax and Deduct the TDS Monthly from your Salary as per Income Tax Rules.

See Below Pic. of TDS Tax Calculator

Download (Click Here)
Income Tax Slab For A.Y. 2012-13 (Click Here)
See here All Condition TDS/Income Tax Calculator (Click Here)Link

Account Headwise Latest Service Tax Codes

Service Tax Payee when paying Service Tax to Government, they must remember the Account Head Service Tax Codes, which are as follows:
















         SERVICE NAME   
     SERVICE CODE
ACCOMMODATION SERVICE
1462428
ADVERTISING AGENCY
388
ADVERTISING SPACE OR TIME
471
AIR TRANSPORT OF PASSENGER
473
AIR TRAVEL  AGENCY
455
AIRPORT SERVICES
446
ARCHITECTS SERVICES
395
ASSET MANAGEMENT SERVICES
487
ATM OPERATIONS
469
AUCTIONEERS SERVICES
476
BANKING AND FINANCIAL
415
BEAUTY PARLOURS
430
BROADCASTING SERVICE
413
BUSINESS AND EXHIBITION SERVICES
445
BUSINESS AUXILIARY SERVICES
442
BUSINESS SUPPORT SERVICES
475
CAB OPERATORS
389
CABLE OPERATORS
431
CARGO HANDLING SERVICES
425
CHARTERED ACCOUNTANTS
387
CLEANING SERVICES
461
CLEARING AND FORWARDING AGENCY
390
COMMERCIAL TRAINING & COACHING
438
COMMERCIAL USE OR EXPLOITATION OF ANY EVENT
346712
COMPANY SECRETARIES
397
CONSTRUCTION OF RES. COMPLEX
465
CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES
453
CONSULTING ENGINEER
391
CONTAINERS BY RAIL
474
CONVENTION SERVICE
411
COPYRIGHT ON CINEMATOGRAPHIC FILMS AND SOUND RECORDING SERVICE
346714
COSMETIC SURGERY OR PLASTIC SURGERY
495
COST ACCOUNTANTS
409
COURIER AGENCY
392
CREDIT CARD RELATED SERVICES
481
CREDIT RATING AGENCIES
400
CUSTOM HOUSE AGENT
403
DESIGN SERVICES
488
DEVELOPMENT AND SUPPLY OF CONTENT SERVICES
486
DREDGING SERVICES
459
DRY CLEANING SERVICES
432
EDU CESS
999
ELECTRICITY EXCHANGE SERVICE
346713
ERECTION,COMMISSIONING AND INSTALLATION
441
EVENT MANAGEMENT SERVICE
427
FACSIMILE SERVICES
422
FASHION DESIGNER SERVICES
433
FORWARD CONTRACT SERVICES
449
FRANCHISE SERVICES
444
GAMES OF CHANCE
346708
GENERAL INSURANCE BUSINESS
404
GOODS TRANSPORT OPERATORS
435
HEALTH CLUB AND FITNESS CENTER
429
HEALTH SERVICES
346709
INFORMATION TECHNOLOGY SOFTWARE SERVICE
489
INSURANCE AUXILIARY
414
INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT
451
INTERIOR DECORATORS
385
INTERNET CAFE
443
INTERNET TELECOMMUNICATION SERVICE
479
LEASED CIRCUITS
423
LEGAL CONSULTANCY SERVICE
497
LIFE INSURANCE SERVICES
434
MAILING LIST COMPILATION
464
MAINTENANCE OF MEDICAL RECORDS
346710
MAINTENANCE OR REPAIR SERVICE
440
MANAGEMENT CONSULTANTS
386
MANAGEMENT OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN (ULIP) SERVICE
490
MANDAP KEEPER
393
MANPOWER RECRUITMENT AGENCY
405
MARKET RESEARCH AGENCY
401
MEMBERSHIP OF CLUBS
462
MINING SERVICES
483
ONLINE INFORMATION AND DATA
412
OPINION POLL SERVICES
448
OUTDOOR CATERING
436
PACKAGING SERVICES
463
PAGER SERVICES
394
PANDAL OR SHAMIANA SERVICES
437
PHOTOGRAPHY SERVICE
410
PORT SERVICES
416
PREFERENTIAL LOCATION OR EXTERNAL / INTERNAL DEVELOPMENT OF COMPLEXES
346715
PROCESSING AND CLEARING HOUSE SERVICE
493
PROMOTION OF 'BRAND' OF GOODS, SERVICES, EVENTS, BUSINESS ENTITY ETC.
346711
PUBLIC RELATIONS SERVICE
477
RAIL TRAVEL AGENT
428
REAL ESTATE AGENTS
398
RECOGNISED ASSOCIATION OR REGISTERED ASSOCIATION COMMONLY KNOWN AS COMMODITY EXCHANGE SERVICE
492
RECOVERY AGENT
470
REGISTRAR TO AN ISSUE
467
RENTING OF IMMOVABLE PROPERTY SERVICES
484
RESTAURANT SERVICE
1462427
SCIENTIFIC AND TECHNICAL CONSULTANCY
424
Secondary and Higher EDU CESS
998
SECURITY AGENCIES
399
SERVICING OF MOTOR VEHICLES
417
SHARE TRANSFER AGENT
468
SHIP MANAGEMENT SERVICE
478
SITE PREPARATION AND CLEARANCE
458
SOUND RECORDING SERVICE
419
SPONSORSHIP SERVICE
472
STEAMER AGENT
406
STOCK BROKER
407
STOCK EXCHANGE SERVICE
491
STORAGE AND WAREHOUSE SERVICE
426
SUPPLY OF TANGIBLE GOODS FOR USE SERVICE
494
SURVEY AND EXPLORATION OF MINERAL
450
SURVEY AND MAP MAKING
460
TECHNICAL INSPECTION AND CERTIFICATION
439
TECHNICAL TESTING AND ANALYSIS
578020
TELECOMMUNICATION SERVICES
482
TELEGRAPH SERVICE
420
TELEPHONE SERVICES
408
TELEX SERVICES
421
TOUR OPERATOR
396
TRANSPORT BY CRUISE SHIPS
480
TRANSPORT OF GOODS BY AIR
447
TRANSPORT OF GOODS BY PIPELINE
457
TRANSPORT OF GOODS BY ROAD
456
TRANSPORT OF GOODS THROUGH WATERWAYS
496
TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS)
454
TV OR RADIO PROGRAMME PRODUCTION
452
UNDER WRITERS
402
VIDEO TAPE PRODUCTION
418
WORKS CONTRACT SERVICES
485