As a part of our knowledge sharing initiative, we create Technical guides and Handbooks pertaining to different industry insights, tax and regulatory analysis containing expert views. Our knowledge material need not be viewed as an opinion and is for the purposes of awareness creation only. We do not claim to provide any expert views or opinion through our technical guides and handbooks. This is because both business and legal are ever changing fields and any opinion is based on facts of each particular case and the existing law of the time.