`A Report on internship undertaken at

MUTHUSAMI & CO.

Submitted in partial fulfillment of requirement

For the award of degree

The undergraduate programme in

B.Com Accounting and Finance

By

M.Meenakshi - 2113721034195

Under the guidance of Ms.Amirtha varshini DE M.COM (UGC-NET)

Department of Commerce

Programme in B.Com (Accounting & Finance) Shift II

M.O.P VAISHNAV COLLEGE FOR WOMEN (Autonomous)

Chennai - 600034

2022-2023
 DECLARATION
I humbly declare that this report on internship undertaken at MUTHUSAMI & CO. submitted in
partial fulfillment of the requirement for the award of degree Bachelor of Commerce
(Accounting & Finance) is an independent and original work, carried out by me, M.Meenakshi
(Register Number – 2113721034195), to the best of my knowledge and belief, under the
guidance of Ms .Amirtha varshini..No part of the report has been submitted previously to any
institution for the fulfillment of requirement of any course of study. This report has not been
prepared for any other purpose like reproduction, investigation, or publication.

Ms Amirtha varshini

Faculty Advisor

Ms Dr.Hemalatha M

Head of Department

Submitted to M.O.P. Vaishnav College for Women

On:
CERTIFICATE OF COMPLETION
 ACKNOWLEDGEMENT
The satiation and euphoria that accompany the successful completion of the project would be
incomplete without the mention of the people who made it possible. I owe my wholehearted
thanks to the Principal Dr Archna Prasad, Ph.D., M.B.A,M.Com., for giving me the opportunity
to learn and gain practical knowledge through undergoing internship training. I would like to
take the opportunity to thank and express my deep sense of gratitude to both the Head of
Department Ms Dr.Hemalatha M, Ph.D,M.Com., M.Phil., and my Faculty Advisor Ms Amirtha
varshini DE,M.COM (UGC-NET) for their valuable guidance, their advice, constructive
suggestions and continuous encouragement, without which it would have not been possible to
complete the report. I would like express my deep appreciation to everyone for offering their
timely assistance whenever required to complete the report successfully. I hope that I can make a
valuable contribution to this industry in the future with the knowledge, skills and experience I
have gained during this internship.

M.Meenakshi

(2113721034195)
 TABLE OF CONTENTS

S.NO PARTICULARS PAGE NO.

1 INTRODUCTION 1
2 COMPANY PROFILE 5
2.1 ORGANIZATION STRUCTURE
2.2 KEY FACTS
2.3 OBJECTIVE
2.4 TEAM
2.5 STRATEGY
2.6 MISSION
2.7 VISSION
2.8 CORE VALUE
2.9 SWOT ANALYSIS
2.10 ORGANIZATION HIERARCHY
3 JOB PROFILE 13
4 WORK EXPRERIENCE 28

5 CONCLUSION 32
6 BIBLIOGRAPHY 34
 CHAPTER 1
INTRODUCTION
 INTRODUCTION
This report is a description of my four-week internship carried out as mandatory component for
partial fulfillment of the requirement for the award of degree Bachelor of Commerce
(Accounting & Finance). This report has a number of functions. I would like to see this report
writing as an opportunity to improve my written communication abilities. The report also acts as
a historical record of my internship experience. I was able to consider the professional facts of
the internship experience and the abilities I have acquired while writing this report. Additionally,
I had the chance to consider how the internship's primary objectives were met, or not, during the
experience.

Francis of Assisi once said, “Start by doing what is necessary, then do what is possible, and
suddenly you are doing the impossible.” which is truly apt for an experience. My internship
served as a crucial springboard for me to get practical professional experience. Students may
study and get experience through internships while also being ready for the future. I was able to
take creative chances, produce new things, and learn about myself from a fresh perspective
throughout my internship, which was incredibly beneficial. My attitude and behavior have
evolved as a result of dealing with various types of people and circumstances.

Since my interest lies in the finance and compliance handling services sector, I was excited to be
a part of the MUTHUSAMY & CO. Summer Finance Internship. It is undertaken by candidates
who are pursuing college degree and are in the second penultimate year of study. I was equally
excited to be a part of the auditing team since it deals with the internal and statutory and finance
and this team in particular has the control over the other ancillary teams and deals with
reconciling differences in the reports of the organization and spot the areas where a lacuna is
probably found.

This firm offers chances for students to thoroughly immerse in the daily operations with the goal
of bringing together individuals who are curious, collaborative, and driven to make things
happen for their clients and communities. The work pattern involved a lot of legal formalities
and compliance in the government’s point of view which played a major role in drawing my
attention to want to intern at this organization. I attended Induction as a participant, where I
learned about the transparent and collaborative culture, as well as the advantages and obligations
of being a part of the firm. I had division-specific training in cost control and inventory
management aimed at assisting me in finishing the internship assignment I was assigned and
learning about team I was involved in.

1
OBJECTIVES:

This internship was done with the ultimate objective of preparing students for professional
pursuits of business, industry, and government. It is to get practical exposure and experiences.

The objective can be divided into two namely General and Specific Objectives.

The General Objective of the internship report is to complete and fulfill the Bachelor of
Commerce degree under the faculty of M.O.P Vaishnav College for Women, Chennai.

Moreover, the Specific Objective of this internship is as follows:

 To gain practical experience of the job in the field of your interest.

 To gain ideas from experienced and skilled persons.

 Develop skills to increase your potential.

 Developing personal standards of professional and ethical behavior required in the

workplace.

 To face the upcoming challenges.

 To develop interpersonal, managerial, and communication skills.

Objectives of this internship are:

 To understand and solve the challenges faced by the department.

 To understand the need, scope, role, and importance of management in an organization.

 To gain practical experience of the activities carried out in the accounting department.

 Comparing theoretical knowledge of a accounting concerning practical exposure.

 To understand management policies and procedures.

SOURCES OF INFORMATION:

All the given information incorporated in this report is collected from primary and secondary
sources.

Primary Sources:

 Interview with the manager of the administration.

 Discussion with the team members.

2
Secondary Sources

 Annual Report of the company.

 The balance sheet of the firm.

Thus, the data have been collected and analysed through interviews, questionnaires, organization
documents, and websites.

LIMITATIONS OF THE STUDY

The following are the difficulties faced during this study:

 It was difficult to collect the organization's information as some information was highly
confidential.

 The internship was only about few weeks, it was a little difficult to learn everything and
understand the operations in the organization.

 Time is one of the key constraints of this report.

 Due to lack of experience, they may be some mistakes by default in this report.

 Though there are a few limitations and difficulties been faced, I have tried to put all my
efforts into giving the best result.

At the start of the internship, I formulated several learning goals, which I wanted to achieve

which is as follows:

1) To understand the functioning and working conditions of a financial institution;

2) To see what is like to work in a professional environment;
3) To see if this kind of work is a possibility for my future career;
4) To use my gained skills and knowledge;
5) To see what skills and knowledge I still need to work in a professional environment;
6) To learn about the organizing and executing a project (planning, preparation,
7) permissions etc.)
8) To learn about the various processes put in place by the firm
9) To build a network.
10) To get an experience of working in an environment unknown for me;
11) To get experience in working with persons from various parts of the city and
12) To enhance my communication skills.

3
Chapter 2 entails a description of the company. Muthusami & co., functioning as an
organization.

Chapter 3 of this internship report contains my activities that have contributed to achieve a
number of my stated goals. In the following chapter, a reflection on my functioning, the
unexpected circumstances and the learning goals achieved during the internship are
described.Towards the end of this report, I give a conclusion on the internship experience
according to my learning goals. Additionally, I have included bibliography which lists all the
references used to create this piece of writing

Comprehensive view of firm and a brief overview of the firm are explained in the next few
pages. By working as a member of this organization ,I had an opportunity to accumulate lots of
information and details. Moreover by doing much research, I gained a lot of knowledge and
learned and a lot of new things.

4
 CHAPTER 2
COMPANY PROFILE
 COMPANY PROFILE
2.1 ORGANISATION STRUCTURE

E Muthusami & co is an audit firm registered with the Institute of Chartered Accountant of India.
The office is located at Thousand light, Anna Salai, Chennai -600006.This firm was established
in the year 2010 and is a 13- years- old audit firm. It has head office in Thiruvannamalai -
606804.The firm have completed concurrent audit on bank course. Muthusami & co.'s unique
code number for bank audit is 952040 – Category – III and its registration number is 012494S.

It have more than 13 year of experience in the field of accounting ,internal and statutory auditing
and finance. It also have an experiences in concurrent audit of public sector banks, business and
financial restructuring of corporates, tax consultancy and tax representation .It handling legal
cases before company law board ,income tax department including income tax appellate tribunal,
etc and drafting legal documents.

What They Do

Audit and assurance

 Statutory audit
 Internal audit
 Compliance audit
 Certification
 Bank Concurrent Audit
 Bank stock and revenue Audit

Financial advisory service

 Project report preparation

 Loan arrangement

Back office solutions

 Complete range of back office support service: including book keeping, accounting,
financial statement preparation, payroll processing, statutory compliance service.

Taxation – Direct and Indirect

 Advice and planning

 Compliance and representation
 Tax audit
 Transfer pricing documentation
 Company formation

5
Business Advisory service

 Partnership firm registration

 Sale tax registration
 Company secretarial service
 Advise on corporate and allied law
 Capital structure and fund raising advice

The company also performs services such as

 Company formation & registration, setting up new units, preparation of project

report, project evaluation with Institutions & Banks, Liaoning with various
statutory bodies etc.
 Statutory Audit, Internal Audit, Bank Audit, Stock Audit, Institutional Audit,
Special Audit on behalf of various organizations, CAG / Central Government Audit
etc.
 Investigation Audit & Special Audit on behalf of Financial Institutions, Banks &
outside Investors.
 Taxation (Income Tax, GST and Customs Act) including International Taxation.
 Liaoning with various statutory bodies including Income Tax, GST, Reserve Bank of
India, Securities & Exchange Board of India, Company Law Board etc.
 Project Consultancy & other related Advisory Services
 Project Finance – structuring of optimal financial plan for new, expansion,
diversification or special projects and arranging financial assistance from various
financiers and investors such as financial institutions, banks and other sources.
 Corporate Finance – assisting existing companies in drawing out an ideal cash-flow
and business plan and structuring an optimal financing structure. Designing suitable
funding requirements including leasing, securitization, hire purchase and others.
Implementing the chosen financial structure by syndicating the funds.
 Their services include creating legal document as per client’s requirement according
to the needs of the client. Their experienced design attorneys handle and undertakes
the project effectively. After conducting thorough analysis, they note down the
important requirements for drafting the final legal document. It aims at fulfillment
of client’s business personal requirements in Business Law, Corporate Law,
Contract Law, Commercial Litigations, Trusts & Estates Area and Banking and
Finance.
 They support their clients in creating HR Agreement contracts, Equipment and Asset
Management Agreement contracts, Facilities Management Agreement contracts, IP
Contracts, Legal Agreement Contracts, NDA Contracts, Rental/Lease Agreement
contracts and other Service Agreement contracts.

6
  Advising corporates on various laws, rules & regulations viz. Company Law,
Income Tax, Sales Tax, excise, service Tax, Industries Act, Commercial
Establishment Act etc.
 Preparation of share valuation reports, tax planning reports, project reports on
various financial and operational matters.
 Corporate & Economic Laws Counseling – Offering holistic solution-based
counseling on various laws by integrating perspectives on legal issues with
strategies, management & finance.

They provide service for the following industries such as Advertising, Clearing and
forwarding, Steel manufacturing Constructions and Real Estate, Shipping,Manufacturing
Industries, Information technology, Financial services, Freight forwarding, Banking
(statutory, concurrent and stock audit).

The following companies has been taken care by the firm for the past 13 years .

A. STATUTORY AUDIT OF PUBLIC SECTOR FURNISHED BELOW

UNDERTAKING

S.NO COMPANY NAME PERIOD OF AUDIT

1 United India Insurance Employees Provident 01.04.2018 -- 31.03.2019
Fund Trust

B. INTERNAL AUDIT FURNISHED BELOW

S.NO ORGANISATION PERIOD OF AUDIT

1 TASMAC (Tiruvannamalai, Villupuram) 01.04.2014 - 31.03.2017

C. CONCURRENT AUDITS OF BANKS FURNISHED BELOW

S.NO BANK BRANCH PERIOD OF AUDIT

1 Tamilnadu Grama Bank Kannamangalam 01.07.2016 --
31.05.2017
2 Tamilnadu Grama Bank Sankarapuram 01.04.2016 --
31.03.2017
3 Tamilnadu Grama Bank Thellaru 01.04.2019 --

7
 31.08.2021
4 Tamilnadu Grama Bank Mungilthuripattu 01.06.2017 --
31.12.2020
5 Tamilnadu Grama Bank Chetpet 01.11.2021 – till date
6 Tamilnadu Mercantile Chengalpettu 01.08.2019 –till date
Bank
7 Indian bank Sankera Mutt 01.08.2018 --
31.07.2020

D. STOCK AUDIT OF BANK FURNISHED BELOW

BORROWERS

S.NO BANK BRANCH PERIOD OF

AUDIT
1 Indian Bank Sankera Mutt 2018-19
2 Indian Bank Sankera Mutt 2019-20
3 Indian Bank Sankera Mutt 2020-2021

E STATUTORY AUDIT OF BANKS FURNISHED BELOW

S.NO BANK BRANCH PERIOD OF AUDIT

1 Canara Bank Annaikattu, 01.04.2014 --
Villapakkam, Vellore 31.03.2015
2 Canara Bank Tiruvannamalai, 01.04.2015 --
Gudiyatham 31.03.2016
3 Canara Bank Nagarkoil, 01.04.2016 --
Kanniyakumari 31.03.2017
4 Canara Bank Tiruvannamalai, 01.04.2017 --
Endal, Venkikal 31.03.2018
5 Indian Overseas Bank Vandavasi, Kanchi, 01.04.2018 --
Kilpenthur 31.03.2019
6 Indian Overseas Bank Vellore, Hosure, 01.04.2019 --
Vantranthangal 31.03.2020

8
2.2 KEY FACTS

Name of the firm E. Muthusami & Co

Date of Registration 28/01/2010
Firm Registration No. 012494S,
RBI Registration No: 952040 – Category – III
Unique Code No. for Bank Audit
DISA/Concurrent Audit Course We have completed Concurrent Audit on Bank
Course
Address for Communication
Branch office: No.358, Thousand Light,
Anna Salai, Chennai – 600 006
Head office: 1/102, Kattumalayanur Post and
Village, Tiruvannamalai, Pin: 606804
Mobile 94860 50973/ 93452 17438
E-mail muthusamyca@gmail.com, /
parthasarathica@gmail.com
No of Staff 23
Name of the directors A. Have well-experienced Chartered
Accountants besides other qualified staff.
I. E. Muthusami, B.Com, FCA. M. No.
223047, Managing Partner having more
than 13 years experience in the field of
Accounts, Auditing, Finance and
Taxation and Concurrent Audit with
adequate experience in computer
applications. Also has experience in
bank audit
II. V.Parthasarathi B.Com, FCA. M. No.
227368, Working Partner Having more
than 11 years of experience in the
field of Accounts, Auditing, Finance
and Taxation with adequate experience
in computer applications. Also has
experience in bank audit.

9
2.3 OBJECTIVES

1. Examining the system of internal check.

2. Checking arithmetical accuracy of books of accounts, verifying posting, casting,
balancing etc.
3. Verifying the authenticity and validity of transactions.
4. Checking the proper distinction between capital and revenue nature of transactions.
5. Confirming the existence and value of assets and liabilities.
6. Verify whether all the statutory requirements are fulfilled or not.
7. Proving true and fairness of operating results presented by income statement and
financial position presented by the balance sheet.
8. To provide information to income tax authority.
9. To satisfy the provisions of the Company’s Act.

2.4 TEAM

Team is built on the foundation of quality, trust, values, commitment and client satisfaction. We
believe that a right combination of industry experience, work exposure, qualifications and
technical expertise is essential in order to demonstrate team-work. Our team is organized into a
matrix of various service offerings coupled with client facing teams.

2.5 STRATEGY

 Offering highly professional and personalized services to all our clients.

 Upgrading on an ongoing basis the efficiency and capability levels of our team to meet
the emerging needs of our team.
 Expanding and board basing the range of our services in keeping with the development in
the various segments.
 Enlarging our clients and the area of our operation for achieving a continuous and steady
growth in our business.

2.6 MISSION

 To deliver global solution across all sector

 To provide a wide array of quality service through motivated and highly skilled personnel
 To work together with client in assisting the management process and develop solutions,
which suit their individual needs
 To promote team work and quality concepts at all levels of the firm, resulting in
increased client satisfaction.

10
2.7 VISSION

 To be regionally recognized as the accounting firm of choice for providing

comprehensive financial and professional services to individuals and businesses alike
while providing a working environment where staff members can grow and succeed in
the industry.
 To provide the highest level of professional services to meet our client's needs through
mutual financial success.
 To maintain integrity and honesty in everything we do.

2.8 CORE VALUE

1. INSTITUTIONAL: Maintaining professional standards, objective and balanced

approach, independence and transparency.
2. PEOPLE: Ethical behaviour, integrity, professional competence, fairness and social
awareness.
3. COLLABORATION: Operating as one Firm, collectively working toward common
goals.
4. TRUST: Encouraging transparency and open communication.
5. INITIATIVE: Creating an environment where people are motivated by empowerment.
6. EXCELLENCE: Serving our clients with the highest regard for competency,
compassion, and courtesy.
7. COMMITMENT: Focusing on a few key priorities and delivering on time.. every time.
8. INTEGRITY: Treating everyone with honesty, dignity, and respect.
9. GENEROSITY: Actively participating in the community.
10. BALANCE: No success at work is worth failure at home.

2.9 SWOT ANALYSIS

SWOT refers to strength, weakness, opportunities and threats.

The strengths and weaknesses are viewed as internal factors which we can control to some
extent, but opportunities and threats are viewed as external factors which we have no control on
it.

STRENGTHS

 Sound Management.
 A strong relationship with the clients.
 Strong mission and vision.
 Good communication skills.
 Expertise and Reputation.

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WEAKNESSES

 Weakness at management level

 Sometimes lack of labour.

OPPORTUNITIES

 Less number of competitors

 Good reputation
 Reduce risk
 Enhancing the services into various sectors

THREATS

 Less number of employees

 Less use of innovative enhanced technology
 Decreasing market demand
 New regulations

2.10 ORGANIZATIONAL HIERACHY

Organization structure of E.Muthusami & co. firm is in ascending order as:

Top management Directors

Mid-level management Managers

Low-level management Employees/officers

12
CHAPTER 3
JOB PROFILE

5
 Project 1: Tally ERP 9
INTRODUCTION

OVERVIEW OF ERP

ERP is a packaged software solution that seeks to integrate the complete range of a business
process and function in order to present a holistic view of the business from a single information
technology architecture although some experts have some difficulty arriving at a complete
definition of ERP - they tend to think that ERP is in the eye of the beholder'.

The main features of ERP-software are the provided business solutions, which support the core
processes of the business and administrative functionality and purport all business functions of
an enterprise. ERP supports recurring business processes like procurement, sales order
processing or payment processes and is not focused on less structured irregular processes like
marketing, product development or project management. An ERP can target multiple industries
with very different characteristics. (Klaus, Roseman, & Gable, 2000).

Tally.ERP 9 is one such ERP solution with having unique characteristics of its own. The
software handles accounting, inventory management, order management, tax management,
payroll, banking and many such requirements of the business. It supports all day-to-day
processes from recording invoices to generating various MIS reports.

Overview of Tally.ERP 9

Tally.ERP 9 is an enterprise resource planning software developed by Tally Solutions Pvt. Ltd,
headquartered in Bangalore, Karnataka India. Tally.ERP 9 software serves more than 1.6 million
users across the globe. Tally.ERP 9 is available in Silver & Gold editions. Silver edition is for a
single user, while Gold is for unlimited users on a Local Area Network (LAN). All capabilities
and features are available in every edition.

Tally.ERP 9 Silver can be activated (as in licensed) on one computer and used from that same
computer. Tally.ERP 9 Gold can be activated on one computer and accessed from any or all
computers on that network and allows the access of unlimited number of users over LAN.

Internal Control can be achieved through:

 The effectiveness of the operations

 The ethical and efficient use of resources.
 Protecting the resources against waste, fraud, or inefficient use.
 Compliance with applicable policies, procedures, laws and regulations.
 The safeguarding of assets and interests from losses of all kinds, including those arising
from fraud, irregularity and corruption.
 The integrity and reliability of information, accounts and data.

13
  Evaluating the performance of all employees, managers, and departments within the
organization.

OBJECTIVES:

 This course is designed to impart knowledge regarding concepts of Financial Accounting

 Tally.ERP 9 permits business owners and their associates to interact more in accounts
related discussions and is a complete product that retains its original simplicity yet offers
comprehensive business functionalities such as Accounting, Finance, Inventory, Sales,
Purchase, Point of Sales, Manufacturing, Costing, Job.

PROCESS:

Task assigned:

i. Ledger
ii. Payment voucher
iii. Receipt voucher
iv. Purchase voucher
v. Sales voucher

LEDGER

A ledger is the actual account head to identify your transactions and are used in all accounting
vouchers. For example, purchase, payments, sales, receipts, and others accounts heads are ledger
accounts. Without a ledger, you cannot record any transaction.

Go to Gateway of Tally > Masters > Account Info. > Ledgers > Create .

Press F12: Configure to view the Ledger Configuration screen.

Set the option Use addresses for ledger accounts? to Yes . The Ledger Configuration screen
appears as shown below:

Press Ctrl+A to accept.

PAYMENT VOUCHER:

Payment voucher is used to account all the payments made by the company by way of
Cash/Bank. Payment voucher can be passed using Single Entry or Double Entry mode by
configuring the setting Use Single Entry mode for Pymt/Rcpt/Contra in F12 configuration .

Go to Gateway of Tally.ERP9 > Accounts Info > Voucher Type > Alter 'Payment Voucher'

Retain the rest of the fields as they are. In the Voucher Type alternation screen, write 'Cash
Payment' in the Name of Class field.

14
RECEIPT VOUCHER

A receipt voucher is a physically composed receipt for services or products sold. This is
regularly utilized instead of a printable receipt. At the point when an individual makes a money
installment to an organization, he typically gets a transcribed receipt as confirmation of payment.

Go to Gateway of Tally > Accounts Info > Voucher Types > Alter.

Select the voucher type Receipt. Set the option Print Formal Receipt after saving to Yes. Click
Accept to save.

SALES VOUCHER:

It is a type of accounting voucher in Tally, you can record all transactions related to sales
(Local and interstate sales) either in invoice mode or voucher mode, based on the nature of the
transaction and you can print the invoice and provide the invoice copy to the your customer by
using the sales accounting voucher (F8) in Tally.ERP9.

Go to Gateway of Tally > Accounts Info. or Inventory Info. > ...

Enter the Name of the voucher. Select the type of voucher as Sales .Enter the abbreviation in the
Abbreviation field, if required.

Select the Method of voucher numbering from the Methods of Numbering list

PURCHASE VOUCHER:

Purchase Vouchers is used when you have to purchase some goods from any party and you get
an invoice against cash or credit purchase from the party.

Go to Gateway of Tally > Accounting Vouchers .

In the Voucher Creation screen select F9: Purchase . Select As Invoice . Enter the current date
and reference. Select the Party to be credited from the List of Ledger Accounts in Party's A/c
name .

15
 Project 2:Income tax returns filing
INTRODUCTION

Income Tax Return (ITR) is a form which a person is supposed to submit to the Income Tax
Department of India. It contains information about the person’s income and the taxes to be paid
on it during the year. Information filed in ITR should pertain to a particular financial year, i.e.
starting on 1st April and ending on 31st March of the next year.

Income can be of various forms such as :

 Income from salary

 Profits and gains from business and profession
 Income from house property
 Income from capital gains
 Income from other sources such as dividend, interest on deposits, royalty income,
winning on lottery, etc.

The Income Tax Department has prescribed 7 types of ITR forms - ITR-1, ITR-2, ITR-3, ITR-4,
ITR-5, ITR-6, ITR-7 and applicability of the form will depend on the nature and amount of
income and the type of taxpayer.

ITR 1: This form is to be filed by only salary earning person and if he or she is owning a house
property. Note:- Further, in case where the income of another person like spouse, minor, child,
etc. is to be clubbed with the name of the assessee, this return form can be used only if the
income being clubbed falls into the above income categories.

This return form should not be used by an individual who:-

a) Is a director in a company:

b) Has any asset (including financial interest in any entity) located outside India;

c) Has signing authority in any account located outside India; or d) Has income from any source
outside India

This return form also cannot be used by an individual who has any income of the following

nature during the previous year; -

a)Profits and gains from business and professions

b)Capital gains

c)Income from more than one house property

16
d)Agricultural income more than Rs.5,000

e)Winning from lottery

f)Income to be apportioned in accordance with person of Section 54 52

FILING AN INCOME TAX FORM

For filing an income tax form, the information and the documents that are required to be
collected from the salary earning person are:-

 Username and password

 Bank statement
 Form16 or, Pay slip

PROCEDURE:

 Download the form 26 AS for TDS (Tax Deducted at Source)

 Annual Information System (AIS) to show the secondary source of income

OBJECTIVE:

Price Stability

The IT Act maintains price stability in the economy by laying out regulations for direct taxes. It
serves as a measure to control private spending, thereby keeping a check on the inflation of
commodity prices.

Non-Revenue Objective

A higher tax rate is applicable for wealthy people compared to the poor. In this way, the Income
Tax Act encourages a progressive taxation system that addresses the inequality in wealth among
its citizens, carrying out its non-revenue objective.

PROCESS

The steps involved in filing Income Tax Returns are as follows:

 Visit the e-filing website: https://incometaxindinefiling.gov.in/

 If you are a first-time user or filing your returns for the first time then click on the "New
Registration tab and register yourself by providing relevant details and creating your
profile and password. While creating your user ID, you must ensure that you have an
active e-mail id and mobile number and it is mentioned correctly. It is important, as
communication by the department will be sent on this. Registration will be completed by
clicking activation link sent via email and providing one-time password (OTP) received
on the mobile. Click on the Registered user if you have already registered yourself on the

17
 website. For any assistance, one can click on 'Customer care tab to get the helpline
number and call the customer care centre.
 Next click on login tab and enter the required details
 After signing in, your account dashboard will open up. Click on the 'e-file' tab and select
'Income Tax Return' option. Please note that the process of filing returns for FY 2017-18
has been changed by the tax department as compared to that used for filing returns for
FY2016-17 in 2017. Therefore, screenshots have been updated to show the same.
 Next, select the assessment year, i.e., 2018-19, relevant form i.e., ITR-1 or ITR-4 and
submission mode- prepare and submit online. Click on Submit. Here you will also be
required to select the option to verify your returns three options are given to verify your
returns:
a) Vin Aadhaar OTP (valid for 30 minutes)
b) Generated EVC option through My Account or Bank ATM (Valid for 72 hours)
or
c) by sending signed copy of TTR-V to Centralized Processing Centre, Income Tax
Department,Bengaluru-560500. After selecting one of the options, click on submit
 The website will redirect you to the page for filling the form as selected by you. Before
starting to fill the ITR form, one should read the General Instructions given at the start of
the form to know do's and don'ts.
 After that you will be asked to fill in required information in different tabs i.e., 'General
information', 'Income details, Tax details Taxes paid and verification' and 'SOG' in the
ITR form. One should ensure that the Tax payable shown in the online form marches
your calculations
 Before making the final submission, it is advisable to save the data entered and recheck it
to avoid any mistakes. Once Preview and Submit button is clicked, your form will appear
allowing you a preview of your ITR form before final submission is made. ⚫ Once you
hit 'Submit', your ITR will be uploaded and you will be asked to verify your return using
any of the options available.
 For FY 2016-17, individuals had the option to submit their ITR using their digital
signature. They could select the option to digitally sign their ITR while submitting
information of ITR form using which they wish to file their return. However, for FY
2017-18, this option does not show on the e-filing website when you submit the same
information
 An Acknowledgement /ITR V will be simultaneously sent to you on your registered
email once your return is successfully uploaded. This acknowledgement will also show
up in your account on the e-filing website from where you can download it if required
 The department will process your ITR once you verify it. After your ITR is processed.
you will be intimated about the same via email and SMS on your registered mobile
number.

18
 Project 3: GST Filing
INTRODUCTION

A GST return is a document containing details of all income/sales and/or expenses/purchases

that a GST-registered taxpayer (every GSTIN) is required to file with the tax administrative
authorities. This is used by tax authorities to calculate net tax liability.

Under GST, a registered dealer has to file GST returns that broadly include:

 Purchases
 Sales
 Output GST (On sales)
 Input tax credit (GST paid on purchases)

To file GST returns or for GST filings, check out the Clear GST software that allows the import
of data from various ERP systems such as Tally, Busy, custom Excel, to name a few. There is
also the option to use the desktop app for Tally users to directly upload data and file.

Under the GST regime, regular businesses having more than Rs.5 crore as annual aggregate
turnover (and taxpayers who have not opted for the QRMP scheme) have to file two monthly
returns and one annual return. This amounts to 25 returns each year.

Taxpayers with a turnover of up to Rs.5 crore have the option to file returns under the QRMP
scheme. The number of GSTR filings for QRMP filers is 9 each year, which include 4 GSTR-1
and GSTR-3B returns each and an annual return. Note that QRMP filers have to pay tax on a
monthly basis even though they are filing returns quarterly.

There are also separate statements/returns required to be filed in special cases such as
composition dealers where the number of GSTR filings is 5 each year (4 statement-cum-challans
in CMP-08 and 1 annual return GSTR-4).

There are 13 returns under GST. They are the GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-
5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04.
However, all returns do not apply to all taxpayers. Taxpayers file returns based on the type of
taxpayer/type of registration obtained.

Eligible taxpayers, i.e. with a turnover exceeding Rs.5 crore are also required to also file a self-
certified reconciliation statement in Form GSTR-9C.

Besides the GST returns that are required to be filed, there are statements of input tax credit
available to taxpayers, namely GSTR-2A (dynamic) and GSTR-2B (static). There is also an
Invoice Furnishing Facility (IFF) available to small taxpayers who are registered under the
QRMP scheme to furnish their Business to Business (B2B) sales for the first two months of the

19
quarter. These small taxpayers will still need to pay taxes on a monthly basis using Form PMT-
06.

GSTR 1-Contains details of taxable goods or services, or both and that of outward supplies.

OBJECTIVE

 It helps create a common market in India with a uniform taxation system and curb tax
evasion in the country. The laws for GST are far more stringent compared to the
erstwhile indirect tax laws. The aim is to have a nationwide surveillance system under
GST, making it easier to catch defaulters and tax evaders.
 It removes the cascading effect of the indirect taxes on a single transaction. It also
allows the setting off for prior taxes that are related to the same transactions in the
form of the input tax credit. Under GST, the tax is applicable only on the net value
added during each stage of the supply chain.
 The government aims to reduce the need for multiple documentation under the
previous taxation system by introducing a consolidated tax like GST. The idea is to
help companies with an uncomplicated tax filing procedure that will improve their
efficiency and cut down the overall costs associated with business processes.
 It helps to subsume most indirect taxes into a single taxation system that reduces the
burden of compliance for taxpayers and eases the government’s tax administration
process. The main aim of this taxation system is to simplify the entire process of
paying taxes and simplify compliance. Compared to the erstwhile indirect taxes,
almost the whole GST process, including registration, returns filing, refunds and e-
way bill generation, has shifted to the online mode.
 One of the primary objectives of GST is to widen the tax base in India. Most of the
erstwhile indirect taxes had their threshold limits for registration based on the
turnover of a business. Under GST, there is greater scope for an increase in the
number of firms coming under the tax registration net because it includes all
transactions related to goods and services in the country.

PROCESS

Ensure that you are registered under GST and have the 15-digit GST identification number
with you based on your state code and PAN. In case you do not have this number, first
register online to get it.

Next, visit the GST portal.

Click on the 'services' button.

Click on 'returns dashboard' and then, from the drop-down menu. fill in the financial year and
the return filing period.

20
Now select the return you want to file and click on 'prepare online.

Enter all the required values, including the amount and late fee, if applicable.

Once you have filled in all the details, click on 'save' and see a success message displayed on
your screen.

Now click on 'submit' at the bottom of the page to file the return.

Once the status of your return changes to 'submitted', scroll down and click on the "payment
of tax' tile. Then, click on 'check balance' to view cash and credit balance so that you know
these details before paying tax for respective minor heads.

Next, to clear your liabilities, you need to mention the amount of credit you want to use from
the credit already available. Then click on 'offset liability to make the payment. When
confirmation is displayed, click on 'ok

Lastly, check the box against the declaration and select an authorized signatory from the
drop-down list. Now click on 'file form with DSC' or "file form with EVC' and click on
'proceed: Make the payment in the next step for your respective GST.

21
 Project 4: UDIN Filing

INTRODUCTION
The concept of UDIN (Unique Document Identification Number) is implemented to curb the
malpractices of misleading the Authorities and Stakeholders by non-CMAs misrepresenting
themselves as CMAs and attesting the Costing Data / documents / certificates.

UDIN secures the certificates attested / certified by practicing CMAs (in full time practice
only). UDIN Web Portal enables the third parties (Authorities / Regulators / Banks / Others)
to check the authenticity of the documents. Unique Document Identification Number (UDIN)
is an 18 digit system generated Unique Number for every document Certified / Attested by
Practicing CMAs.

The configuration of 18-digit UDIN is as under.

18-DigitUDIN –YY-MMMMM-ZZ-NANANANAN.
YY –Last two digits of current year (2 digits).
MMMMM – Membership Number of CMAs (5 digits).
ZZ - Code for Ministry (2 digits).
NANANANAN – Alpha Numeric Random Number generated by system (9 digits).
Example:
1920371ZZSBGI4NCRO

UDIN is to be generated at the time of signing of the document [for each assignment]
through UDIN Portal; however the same can be generated within 60 days of signing the
document.

UDIN can be generated for the documents / certificates available on the UDIN portal by
selecting a document from the list and providing other details like date of signing the
document, detail of financial figures and document description [No details of the client to be
mentioned anywhere].UDIN generation does not require any document upload.

UDIN has to be printed / watermarked or handwritten on the document for which it is

generated. It can be mentioned after signatures and membership number of member. UDIN
generated through the UDIN portal does not have an expiry however the same can be
revoked. Authorities / Regulators / Banks / Others can verify the UDIN through the UDIN
Web Portal giving few details like Name of person, Mobile No, and Email etc.

The timing of the generation of this Unique Document Identification Number is equally
significant. It is to be generated at the time of signing the Certificate. However, the same can
be generated within 15 days of the signing of the same (i.e. within 15 days from the date
mentioned at Certificates and not beyond that). There is no option to generate the Unique

22
Document Identification Number in advance. However, there is an option to generate the
Unique Document Identification Number within 15 days of the signing of the certificate.

It is mandatory to obtain Unique Document Identification Number for ALL Certificates*

issued where the Financial Information/related contents are CERTIFIED as True and Fair /
True and Correct.

Some Illustrations:

 Capital Contribution Certificate/net worth certificate (ALL NWC)

 Turnover Certificate
 Working Capital Certificate/Net Working Capital Certificate
 Certification of Fair Values of Shares of Company
 Certificates for Foreign Remittance outside India in form 15CB.
 Certification of arm's length price u/s 92 of the Income Tax Act, 1961.
 Certificates for funds/ Grants utilisation Charitable trust/institution
 Certification for a claim of refund under GST Act and other Indirect Taxes.
 Certificate issued for KYC purpose to banks confirming sole proprietorship
 Certificate Regarding Sources of Income
 Certificate issued under RERA

Others List of Non-Covered Items:

 Auditor's Opinion/Reports issued by the Practicing Chartered Accountant under

any Statute w.r.t. any entity or any person (e.g.: Tax Audit, Transfer Price Audit,
VAT Audit, GST Audit, Company Audit, Trust Audit, Society Audit, etc.,
 Valuation Reports,
 Quarterly Review Reports,
 Limited Review Report
 Information System Audit,
 Forensic Audit,
 Revenue / Credit / Stock Audit,
 Borrower Monitoring Assignments,
 Concurrent / Internal Audit and the like,
 Any report of what so ever nature issued including Transfer Price Study Report,
Viability Study Report, Diligence Report, Due Diligence Report, Management
Report, etc. Importantly, the Unique Document Identification Number is not
required for certified true copies.

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OBJECTIVE
To curb the malpractices of misleading the Authorities and Stakeholders by non-CMAs
misrepresenting themselves as CMAs and attesting the Costing Data / documents /
certificates.

PROCESS
First time sign up
Step 1: Visit website: udin.icai.org; Click "Member Registration" or click at "For the first
time sign up, click here"
Step 2: Registration window will be opened. After entering Six-digits Membership No.,
Date of Birth and Year of Enrolment. Click "Send OTP". An OTP will be sent to the
registered Mobile and Email of the Member.
Step 3: On confirmation of OTP as received, a Username and Password will be sent to
the registered Email and Mobile No. Also, there is no need for fresh registration for every
financial year.

Generating UDIN NO.

 Go to udin.icai.org, LOGIN by entering Username and Password. Click "Generate
UDIN" from the menu bar.
 Select the Document Type from the drop-down menu.
 Enter Date of Signing Document i.e. the date of signing/ certifying the document.
 Then Enter 2 Financial Figures i.e. any Financial Figures from the document such
as Turnover/Net Worth etc. In case, there is no Financial Figure in the Certificate,
Zero (0) is to be mentioned in Financial Figure and in its Particulars mention
"There is no Financial Figure in Certificate".
 Then Enter the DOCUMENT DESCRIPTION of the Figure i.e. Turnover/ Net
Worth etc. to be filled in 10 to 50 characters.
 Then Click the button "Send OTP". After this an OTP will be received on
Registered Mobile and Email of the Member. Then Enter OTP as received and
click "Preview". In Preview details entered for generating the Unique Document
Identification Number will be displayed. If there is any change/error in the
content, click "Back" button, or else, click "Submit".
 Thereafter, 18 Digit Unique Document Identification Number will be generated
and that Unique Document Identification Number can be used for mentioning on
the Certificate for which it has been generated either by printing (watermarked)
the same or by handwritten or printed. If it is being handwritten or printed, it can
be mentioned after Signatures and Membership Number of the Member.
 Unique Document Identification Number shall be mentioned after every Signature
and Membership Number of the Member. Further, there is no time limit for
allowing revocation. with narration.

24
 Project 5: Bank Reconciliation Statement
INTRODUCTION

A bank reconciliation statement is a document prepared by a company that shows its recorded
bank account balance matches the balance the bank lists. This statement includes all transactions,
such as deposits and withdrawals, from a given timeframe.

Bank reconciliation statements can help identify accounting errors, discrepancies and fraud. For
instance, if the company’s records indicate a payment was collected and deposited, yet the bank
statement does not show such a deposit, there may have been a mistake or fraud. Making sure a
company’s and its bank’s listed balances align is also a way to ensure the account has sufficient
funds to cover company expenditures. The process enables the company to record any interest
payments the account has earned or fees the bank has charged. Ideally a bank reconciliation
statement must be done monthly or as frequently as statements are generated.

The reconciliation process allows a business to understand its cash flow and manage its accounts
payable and receivable. A bank reconciliation statement ensures that all payments made by the
company are processed and all deposits are correctly made on time. Bank reconciliation
statements are great for detecting frauds in financial transactions of large companies (which are
difficult to keep track of, otherwise).

Bank reconciliation statements also help to analyze errors that can affect the financial
transactions of a company or business. Such statements help to assess the financial health of a
company and take adequate financial decisions for the betterment of business

Bank reconciliation statements are also a key to accurate tax reporting. Without a proper
financial statement, a company may end up paying too much or too less taxes.Bank
reconciliation statements, if done properly and accurately is nothing but good for the financial
record of a company. However, when there are long gaps between reconciliation sessions,
problems can arise (like urgently required information may not be available at the moment, or
problems during tax filing). Inaccurate bank reconciliation statements can cause problems with
the financial record. Therefore, it is advisable to use software for recording such statements.

OBJECTIVE

The Bank Reconciliation Statement (BRS) shall be prepared in order to:

a. Check correctness of both the bank's and agency's records.

b. Serve as a deterrent to fraud, and
c. Enable the agency/bank to take up charges or credits recognized by the bank/agency but
not yet known to the agency/bank.

25
PROCESS

Before sitting down to reconcile your business and bank records, gather your company ledger
and the current and previous bank statements. You can get a template online to use for your bank
reconciliation statement, or you can use a spreadsheet.

Step 1: Find the starting balance

If you’re doing a reconciliation every month, your starting balance will be the final balance from
the previous month.

Step 2: Review the deposits and withdrawals

Check your ledger’s recorded deposits, withdrawals and cleared checks against those listed on
the bank statement. Ensure all of the amounts match up, and investigate any discrepancies.
Everything listed on the bank statement should be included in your records and vice versa.

Step 3: Adjust the cash balance

Starting with your bank statement balance, add any deposits you’ve made that have not yet
cleared. Likewise, deduct any checks that have yet to clear. Your result is the adjusted cash
balance. Adjusting the cash balance ensures your ledger’s balance and the bank statement
balance will match.

Step 4: Account for interest and fees

Search the bank statement for any interest your account earned during the month, then add it to
your reconciliation statement. Also, deduct any penalties or fees the bank assessed that your
ledger doesn’t list.

Step 5: Compare end balances

After reviewing all deposits and withdrawals, adjusting the cash balance and accounting for
interest and fees, your ledger’s ending balance should match the bank statement balance. If the
two balances differ, you’ll need to look through everything to find any discrepancies. These
could be your errors or the bank’s.

26
 CHAPTER 4
WORK EXPERIENCE

28
MY WORK EXPERIENCE
In this chapter, I have reflected on the entire internship journey. Firstly, I have shared my key
learnings, i.e., the skills that I have gained through this internship which is as below. Followed
by which, I have shared my thoughts on whether I have achieved my goal, the challenges that I
have faced and areas on which I need to improve. In addition, I have included my overall
evaluation of internship experience.

KEY LEARNINGS

MS Outlook

The firm uses MS Outlook as the main tool of communication, and I've learned how to use it to
manage emails and schedule meetings and reminders using the calendar tool.

MS Excel Sheet

I had to use MS Excel in my projects, and I've learned a few advanced tools to sort and
summarize data effectively.

Keen Attention to Details

As the number of new rules required was large and many factors to be considered, there was a
need to pay keen attention to details. To assign client names. I had to extract relevant data from
the previous records of mail and search in the Email Manager as well as reference system where
basic trade details were available.

Effective Communication & Persuasion

I was able to learn a lot through communicating the teams from various parts of the world. Many
were pitching in alternative ideas and building upon my proposal. I had to persuade them to be
onboard by explaining the implementation of the proposal. Through which, I developed better

28
negotiation skills. I had the opportunity to interact with a lot of people from different teams and
divisions, which has definitely improved my communication skills.

Time Management

With the sales desks spread over different time zones of the world, I had to ensure the time I was
allocating the right time for communicating with the sales desks and well as to promptly reply to
them as when required. I learned to prioritize my tasks better.

Writing skills and Vocabulary

Communicating with the outlet managers through mails and in person has helped me develop my
writing skills and mu professional vocabulary.

Problem solving and analytical skills

Being involved in practical and a lot of people handling situations has helped me sharpen my
problem-solving skills.

The internship has helped me develop my critical analyzation skills as well.

LEARNING GOALS ACHIEVED

In the first chapter of this report, I had mentioned my learning goals of this internship. In this

chapter, I share if I have been able to meet them, if not why I could not achieve them.

1.Understanding the functioning and working conditions of a financial institution

a) As this is my first internship. I did not have any experience of working under an
organisation prior to joining auditing firm as a Summer Analyst.

b) Now I understand of the functions of the organization, how the structure of the
organization is built as well as how projects are undertaken.

c) While working in the financial institution, I learnt how important it is to follow the laws
of the land to protect the clients, employees and the organization on the whole from
engaging in unlawful and unfair practices which can have dire consequences.

d) As I was working through the projects. I got rid of preconceived notions which was
completely opposite to the reality of working and ensured that I am flexible in my
thinking.

e) Although I was completely unaware of the functions in the beginning, after consistent
doubt clearing and thinking flexibly I could cope up with the working conditions.

29
2. Seeing what it is like to work in a professional environment and its influence on my
future career

a) As I approach my final year of under graduation. I had some reservations about my future
career in financial services. I was not sure if I was ready to take up a job in finance sector
and in which area of finance in which I could fit in best.

b) During this internship, I observed what were my strengths and weaknesses and identified
the elements of the finance sector that I liked the most. I found out that I like to take up
the projects which involved me using my creativity and the concept of investment
banking and derivatives excites me.

c) Finance, being an ever-evolving sector, has many areas in which interesting aspects are
ever growing too. Definitely, I am now confident to take a position in the financial
services sector.

3. Putting the skills and knowledge gained in college to use

a) Although it is quite hard to say what are the exact skills and knowledge gained in college
that I could put in practice in my internship, there are a few instances such as learning the
law of how contract works and various concepts of how a trade is executed definitely
were useful. Also, I was able to communicate confidently without any hesitation and
clear the doubts which I had while doing the project with ease as I learnt communicating
effectively is an important skill in college.

b) Nonetheless, I realised that one does acquire the skills and knowledge needed on to
understand the objective of the project and complete the project by attending project
relevant training with an open mind.

4. Learning about the organising and execution of a project (planning, preparation,

permissions etc.)

a) Within the internship I was given two different projects with entirely different processes
and different agendas to be met. Through which, I was able to think out loud for the
aspects of planning, preparing the proposal, obtaining permissions and approvals to
execute the same.

b) Furthermore, I have learned how a proposal can be made and what things needed to be
considered. I gained the knowledge of ensuring that when conveying a proposal, I need to
bear in mind their status and take their viewpoint into account too. Also, since usually the
audience too are in the process, they have higher awareness of the situation and may
suggest further improvements to the proposal raised so receiving feedback is also
essential to a proposal.

30
 c) Before the internship, I did not have any experience in writing up a proposal for
betterment of a process and I had no idea if my proposal would work or not. Now that I
have observed that I can reach out to people and gain insights on various processes, I am
confident to prepare and present a proposal for the better process to be put in place.

5. Experiencing working with persons from various parts of the world and building a
network

a) I was one of lucky ones to interact with employees from other places of the city.

b) Through this internship. I was immersed into firm Culture on a deep level.

c) It was nice to see how other people live and also, I got to observe things from a different
perspective.

OVERALL EVALUATION OF INTERNSHIP EXPERIENCE

 During the orientation of the internship, it was revealed to us interns that the theme of the
internship is "You get what you put".

 It basically means that the amount of reward you get out of a situation depends on how
much effort you put in doing the task.

 Throughout this 4-week internship at this firm, I got the opportunity to learn something
new every day as I asked for more work and was curious to learn and gather insights,
though it was challenging to do it online.

 As an intern, I discovered it's essential to be enthusiastic and open to learning new skills.
. With this attitude, I was able to exhibit the fact that I enjoyed being part of the team
thoroughly and willing to help in many ways.

 This definitely which opens lots of opportunities. I got the opportunity to work on real
responsibilities alongside with team members.

 I received an ongoing training based on my team's workflow.

 I gained industry experience and had a quick test drive of a career in financial services.

31
CHAPTER 5
CONCLUSION

32
 CONCLUSION

First of all, I want to express my gratitude for the chance to work as a summer finance intern
with Muthusami & co.. It was undoubtedly a remarkable and helpful experience. During my
four-week internship, I was a member of an amazing team that supported and mentored me.

Secondly, I was able to accomplish the most of my learning objectives. I developed my

communication and relationship-building skills with the coworkers throughout my internship. I
learnt how to introduce myself, chat with company owners and entrepreneurs about my interests,
expertise, and talents, and how to ask questions to better understand both the firms operating in
the co-working space as well as those operating elsewhere in the market.

I got to interact with varied range of official all over the hotel since I was involved in the
inventory team. This helped me develop my communication and language skills for which I got
to interact with employees belonging to various natives. Overall, this method emphasized the
value of making relationships and helped me expand my professional network. Additionally, I
made connections with the majority of them on LinkedIn, which is undoubtedly a fantastic
professional networking site.

I was able to expand my understanding of finance and see how the theory I had learned was used
in practice. I also learned how to utilize programs like Microsoft Excel, Outlook, SAP and
business intelligence tools. I gained knowledge of the various aspects of working for a large
financial firm. However, there are still a great deal of things to learn and explore.

I was able to identify my own strengths and shortcomings via this internship, which enabled me
to pinpoint the areas in which I can continue to develop over the next weeks. Without a doubt, I
would like to present and speak with more confidence.

In conclusion, it has been a memorable trip, and I am really appreciative of everything that has
happened since it has given me new perspectives and the drive to pursue a career in the financial
services industry.

32
 CHAPTER 7
BIBLIOGRAPHY
 BIBLIOGRAPHY

a. https://www.gst.gov.in/help/returns

b. https://www.incometax.gov.in/iec/foportal/

c. https://udin.icai.org/

d. https://www.bankrate.com/banking/bank-reconciliation-
statement/#:~:text=A%20bank%20reconciliation%20statement%20is,withdrawals%2C%
20from%20a%20given%20timeframe.

e. https://help.tallysolutions.com/article/Tally.ERP9/

f. https://www.google.com/url?sa=i&url=https%3A%2F%2Fwww.questionpro.com%2Fblo
g%2Fa-swot-analysis-template-for-the-overwhelmed-
marketer%2F&psig=AOvVaw3SesZJaujjdu02f0t6Dx7G&ust=1687333700338000&sour
ce=images&cd=vfe&ved=0CBMQjhxqFwoTCLDmp4TmzP8CFQAAAAAdAAAAABA
E

g. Google Photos.