✦ Business Set-up & ROC Compliance
Financial restructuring in Gurgaon
Partner-led incorporation that gets your name approved, your SPICe+ filed right the first time, and your post-incorporation deadlines met — before they become penalties.
Gupta Varundeep & Co. (GVC Audit) is a Chartered Accountant firm in Gurgaon handling end-to-end Private Limited Company registration — name reservation, DSC and DIN, MoA and AoA drafting, SPICe+ Part A and Part B, PAN, TAN and TDS set-up, and the INC-20A, ADT-1 and annual ROC filings that follow — for founders, MSMEs and foreign-owned subsidiaries across Gurgaon and Delhi NCR. Every incorporation is reviewed by a qualified CA, not handed to a junior processor.
- ICAI-Registered Chartered Accountants
- 100% On-Time Return Filing Record
- Serving Startups to ₹100+ Crore Enterprises
- Partner-Reviewed Filings, Every Month
20+ Years
200+
When debt service delays cross into Special Mention Account (SMA-1 or SMA-2) status, commercial banks begin legal recovery under SARFAESI and DRT. Once an account is classified as NPA, out-of-court restructuring options narrow significantly. GVC Audit provides CA-led financial restructuring, Techno-Economic Viability (TEV) modeling, One-Time Settlement (OTS) structuring, and Asset Reconstruction Company (ARC) debt resolution to protect promoter equity and restore balance sheet health.
Financial restructuring requires mathematical solvency and legal defense
A successful corporate turnaround is not achieved through informal payment promises. It requires restructuring unviable debt obligations to match real operating cash flows under statutory Reserve Bank of India resolution frameworks.
Independent Business Review & Solvency Modeling
Before initiating discussions with lenders, we execute a forensic review of historical balance sheets, cash flow leakages, and determine sustainable debt levels.
- Independent Business Review (IBR) and Techno-Economic Viability (TEV) modeling
- Bifurcation of debt into Sustainable Debt (Part A) and Unsustainable Debt (Part B)
- Cash Conversion Cycle audit to stop operational cash bleed and creditor freezes
- Tax planning for debt waivers to prevent unexpected liabilities under Section 41(1)
Creditor Negotiation & Legal Restructuring
Presenting the resolution plan to the Joint Lenders Forum (JLF), Stressed Asset Management Branches (SAMB), and Asset Reconstruction Companies (ARCs).
- Out-of-court restructuring under RBI Prudential Framework (June 7, 2019 Circular)
- One-Time Settlement (OTS) structuring with negotiated haircuts and upfront payment schedules
- Pre-Packaged Insolvency Resolution Process (PPIRP) filings under Chapter III-A of IBC
- Capital reconstruction under Companies Act (Section 230/231 compromise schemes)
CA-led financial restructuring vs informal settlement brokers
Informal debt brokers promise impossible loan waivers through personal contacts. GVC Audit applies statutory financial engineering, RBI regulatory frameworks, and tax-neutral debt resolution.
Statutory Financial Rehabilitation
- Builds audited TEV cash flow models separating sustainable debt from unsustainable debt
- Restructures debt under RBI Prudential Framework and MSME Resolution Guidelines
- Negotiates realistic One-Time Settlements (OTS) with SAMB branches and ARCs
- Protects promoter equity and operational control via Pre-Packaged IBC filings
- Eliminates tax shocks on debt remission under Section 41(1) and Section 28(iv)
- Secures release of mortgaged personal residential properties and director guarantees
Unregulated Informal Bargaining
- Offers arbitrary, unviable settlement promises without financial modeling
- Cannot draft bankable TEV studies or Techno-Economic Viability reports
- Ignores Section 41(1) income tax liabilities on negotiated debt haircuts
- Leaves companies exposed to SARFAESI Section 13(2) and Section 138 actions
- Zero understanding of Pre-Pack IBC (PPIRP) or Section 230/231 NCLT schemes
- Disappears when lenders reject informal requests and initiate DRT litigation
Restructuring solutions mapped to your level of financial stress
The Reserve Bank of India classifies stressed credit into strict regulatory stages. Our intervention strategy aligns with where your borrowing currently sits.
Comprehensive debt restructuring and turnaround mechanisms
We structure, negotiate, and execute statutory debt resolution models customized to your balance sheet scale, operational cash flow, and creditor profile.
1. RBI Stressed Asset Resolution Plans
Structuring formal resolution plans under the RBI Prudential Framework, extending loan tenures up to 7 to 10 years, converting unpaid interest into Funded Interest Term Loans (FITL), and adjusting benchmark spreads.
Read RBI resolution guidelines ↓2. One-Time Settlement (OTS) with Banks
Structuring compromised debt settlements with public sector banks and private lenders, determining justifiable settlement values, structuring staged payment schedules, and securing full No Dues Certificates.
Understand OTS mechanics ↓3. Asset Reconstruction Company (ARC) Settlement
Negotiating settlement terms with Asset Reconstruction Companies that have acquired your stressed loan portfolio at discounted values, unlocking mortgaged factory land, and releasing personal guarantees.
Explore ARC debt resolution ↓4. Pre-Packaged Insolvency (PPIRP) for MSMEs
Leveraging Chapter III-A of the Insolvency and Bankruptcy Code for MSMEs with debt up to ₹10 Crore. The existing management retains operational control while submitting an approved base resolution plan to NCLT.
How Pre-Pack IBC works ↓5. Capital Reduction & Corporate Reconstruction
Executing statutory Schemes of Arrangement under the Companies Act, converting debt into Compulsorily Convertible Preference Shares (CCPS), writing off accumulated balance sheet losses, and restoring net worth.
View corporate restructuring ↓6. Non-Core Asset Monetization & Refinancing
Structuring sale and leaseback transactions for industrial plots, warehouses, and non-core land parcels in Gurgaon and Manesar to liquidate high-cost debt without disrupting manufacturing operations.
See monetization strategies ↓Where corporate debt restructuring attempts fail
Companies in distress frequently make critical tactical errors that worsen liquidity stress and trigger aggressive legal action from lenders.
Borrowing high-cost NBFC debt to pay bank EMIs
Taking unsecured loans at 18% to 24% interest to service bank working capital interest creates a compounding debt trap, destroying the company cash flow within six months.
Consolidate expensive debt →Ignoring SMA notices until SARFAESI action
Failing to engage with lenders during the 1 to 90 day Special Mention Account window allows banks to initiate Section 13(2) demand notices and physical asset possession.
Engage during early stress →Tax liability shock on debt write-offs
Negotiating an un-advised bank loan waiver without structuring tax deductions creates huge tax liabilities under Section 41(1) and Section 28(iv) of the Income-tax Act.
Structure tax-neutral OTS →Unprotected personal promoter guarantees
Settling corporate debt without securing explicit, legally binding releases of personal promoter guarantees and third-party residential property collateral.
Release promoter guarantees →End-to-end CA-led financial restructuring and turnaround advisory
From diagnostic solvency audits and Techno-Economic Viability (TEV) modeling to lender negotiations, ARC settlements, and tax-neutral balance sheet rehabilitation.
Independent Business Review & TEV Studies
Auditing the underlying business viability and structuring bankable resolution models.
- Comprehensive cash flow audit, operational bottleneck analysis, and margin diagnostic
- Techno-Economic Viability (TEV) report drafting meeting bank underwriting standards
- Bifurcation of debt into sustainable service debt and unsustainable portions
- Sensitivity analysis and cash flow projections under stressed operating assumptions
Bank Consortium & Stressed Asset Negotiation
Direct representation before Joint Lenders Forums (JLF) and Stressed Asset Branches.
- Structuring resolution plans under the RBI June 7, 2019 Prudential Framework
- Negotiating tenure extensions up to 7-10 years and converting interest into FITL loans
- Securing working capital margin reductions and resetting floating benchmark spreads
- Representing borrowers before bank Stressed Asset Management Branches (SAMB) across Delhi NCR
One-Time Settlement (OTS) & ARC Resolution
Negotiating compromised debt settlements with banks and Asset Reconstruction Companies.
- Determining realistic settlement values based on liquidation value vs operating cash flow
- Direct negotiations with ARCs (ARCIL, Edelweiss, Phoenix, Asset Reconstruction Co.)
- Structuring staged OTS payment schedules and securing funding for settlement tranches
- Ensuring complete release of primary security, mortgaged properties, and promoter guarantees
Corporate Capital Reconstruction & Pre-Pack IBC
Executing formal corporate restructurings and statutory insolvency protections.
- Pre-Packaged Insolvency Resolution Process (PPIRP) filings under Chapter III-A of IBC
- Drafting Schemes of Arrangement and Compromise under Sections 230/231 of Companies Act
- Converting unsustainable debt into Compulsorily Convertible Preference Shares (CCPS)
- Tax structuring under Section 41(1) and Section 79 to protect brought-forward business losses
& B
How commercial lenders evaluate debt sustainability
Under the Reserve Bank of India framework for resolving stressed assets, lenders cannot simply write off debt arbitrarily. Resolution requires bifurcating the total outstanding debt into Sustainable Debt (Part A) and Unsustainable Debt (Part B) based on verified future cash flows in an Independent Techno-Economic Viability (TEV) study.
Part A represents the debt quantum that the business can comfortably service (maintaining a DSCR ≥ 1.25x) over an extended tenure of 7 to 10 years. Part B represents the excess debt burden that cannot be serviced from operational cash flows, which is addressed through convertible equity instruments, long-term zero coupon debentures, or a negotiated One-Time Settlement.
- Sustainable Debt (Part A): Modeled to ensure Debt Service Coverage Ratio (DSCR) remains between 1.25x and 1.50x
- Funded Interest Term Loan (FITL): Accumulated unpaid interest converted into a separate term loan with deferred repayment
- Unsustainable Debt (Part B): Converted into Compulsorily Convertible Preference Shares (CCPS) or equity
- Moratorium Structuring: Principal repayment paused for 12 to 24 months during operational turnaround
- Promoter Contribution: Lenders typically require promoters to infuse 15% to 25% of the resolution package as fresh equity
- Credit Rating Requirement: Resolution plans involving large exposures require an independent credit evaluation (RP4 rating)
The corporate debt turnaround lifecycle: from diagnostic to rehabilitation
A structured execution workflow designed to stabilize operational liquidity, halt legal enforcement, and secure binding debt resolution.
Pre-Restructuring Solvency Checklist
Five critical checks to evaluate before submitting a debt resolution or settlement proposal to commercial banks.
Audit my debt structure ↗- Your underlying core business operations generate positive operating cash flowRestructuring resolves balance sheet over-leverage; operational cash burn must be fixed through operational turnaround.
- Promoters are prepared to contribute matching equity (15% to 25%)Lenders and ARCs require demonstrable promoter skin-in-the-game as a mandatory condition for debt restructuring.
- All outstanding debt across banks, NBFCs, and unsecured creditors is fully mappedA resolution plan must address all creditors comprehensively to prevent unaddressed creditors from filing Section 9 IBC petitions.
- Tax implications of proposed debt haircuts under Section 41(1) are evaluatedEnsure that negotiated interest or principal remissions do not trigger unbudgeted corporate income tax liabilities.
- Personal guarantees and mortgaged residential properties are mapped to specific loansIdentify which specific facilities hold personal assets to ensure their prioritized release in the settlement agreement.
Chartered Accountants executing corporate debt turnarounds
Partner-Led CA Oversight
CA Varundeep Gupta personally oversees your solvency modeling, Techno-Economic Viability studies, and lender negotiations, ensuring institutional-grade financial diligence.
Deep Stressed Asset Experience
Extensive experience negotiating debt resolution plans, One-Time Settlements, and ARC buyouts across manufacturing, real estate, and corporate enterprises in Gurgaon and Manesar.
Total Tax, Banking & Legal Integration
We harmonize debt restructuring with statutory tax compliance (Section 41(1) and Section 79), MCA corporate schemes, SARFAESI defenses, and insolvency regulations.
Complete debt, corporate, and tax advisory.
Resolve debt distress, protect promoter equity, and restore solvency.
Schedule a confidential 30-minute consultation with CA Varundeep Gupta to evaluate your balance sheet restructuring options, OTS viability, and lender defense strategy.
Financial Restructuring in Gurgaon: CA-Led Debt Resolution & Corporate Turnaround
The industrial and commercial landscape of Gurgaon, IMT Manesar, Udyog Vihar, and the wider Delhi NCR corridor is exposed to cyclical economic shocks. Auto component manufacturers face sudden OEM demand fluctuations; real estate contractors navigate stretched milestone payment cycles; and fast-scaling corporate service enterprises frequently find themselves over-leveraged after aggressive capital expansions. When operational cash flows fall behind scheduled debt service obligations, balance sheets experience severe liquidity distress.
Financial distress does not mean a business is fundamentally unviable. In most cases, the underlying operating business is profitable, but the capital structure is misaligned: short term debt was utilized to fund long term assets, interest rates are unsustainably high, or debt repayment schedules are compressed. Resolving this requires formal financial restructuring: realigning debt obligations with actual operating cash flows under statutory Reserve Bank of India frameworks and corporate resolution mechanisms.
GVC Audit (Gupta Varundeep & Co.) is a premier Chartered Accountant firm located in Sushant Lok-1, Sector 43, Gurugram. We provide comprehensive, partner-led financial restructuring, debt resolution, Techno-Economic Viability (TEV) modeling, One-Time Settlement (OTS) negotiation, Asset Reconstruction Company (ARC) advisory, and Pre-Packaged Insolvency consulting across Delhi NCR.
Out-of-Court Debt Restructuring under the RBI Prudential Framework
The primary mechanism for corporate debt resolution in India is governed by the RBI Prudential Framework for Resolution of Stressed Assets (June 7, 2019 Circular). This framework enables commercial banks and financial institutions to restructure stressed credit accounts outside the National Company Law Tribunal (NCLT):
- Resolution Plan Formulation: Drafting a comprehensive restructuring proposal that may include regularizing credit facilities, extending loan tenures up to 7 to 10 years, adjusting interest rate spreads, and granting principal repayment moratoriums of 12 to 24 months.
- Funded Interest Term Loans (FITL): Unpaid accumulated interest during the stress period is converted into a separate term loan (FITL) with deferred repayment schedules, immediately restoring the primary Cash Credit account to regular operating status.
- Inter-Creditor Agreement (ICA): In multi-bank consortiums or multiple banking arrangements, an ICA is executed where a resolution plan approved by lenders representing 75% by value of total outstanding debt and 60% by number of lenders is legally binding on all participating lenders.
- Asset Classification Protection: For qualifying MSME borrowers, timely restructuring under specialized RBI MSME frameworks allows debt rehabilitation without automatic downgrade to Non-Performing Asset (NPA) classification.
One-Time Settlement (OTS) Structuring & Negotiation
When an account has slipped into Non-Performing Asset (NPA) status and long term debt servicing is commercially impossible, a One-Time Settlement (OTS) is the cleanest legal route to extinguish debt and release all encumbrances:
| Settlement Component | Underwriting & Negotiation Benchmark | Structuring Strategy |
|---|---|---|
| Settlement Value Determination | Net Present Value (NPV) of Realizable Asset Value vs Operating Cash Flow | Valuing primary plant, machinery, and collateral real estate to benchmark the bank's net recovery floor under forced liquidation. |
| Interest Waiver | 100% waiver of penal interest, compound interest, and unapplied interest | Demonstrating genuine commercial distress to waive all accumulated penal charges from the date of NPA classification. |
| Payment Terms & Tranches | 10% to 25% upfront token deposit upon OTS sanction; balance over 3 to 12 months | Structuring realistic payment milestones backed by bridge equity, third-party asset sales, or refinancing. |
| Release of Securities | Full release of title deeds and personal guarantees upon final tranche payment | Securing formal No Dues Certificates (NDC), filing Form CHG-4 with the ROC, and withdrawing DRT/SARFAESI proceedings. |
Asset Reconstruction Company (ARC) Debt Resolution
When commercial banks sell stressed loans to Asset Reconstruction Companies (ARCs) such as ARCIL, Edelweiss ARC, Phoenix ARC, or Prudent ARC, the debt dynamic shifts significantly. ARCs acquire non-performing loans at substantial discounts (often 40% to 70% of book value) and operate with greater commercial flexibility than public sector banks.
- Deep Settlement Haircuts: Because the ARC acquired the loan at a steep discount, they can negotiate compromise settlements significantly below the original contractual loan balance while still achieving their target internal rate of return.
- Bilateral Restructuring: ARCs can restructure debt tenures, convert debt into equity or preference shares, and provide interim restructuring credit to revive manufacturing operations in IMT Manesar and industrial clusters.
- Collateral Release: We negotiate bilateral settlement agreements with ARCs, ensuring that upon payment of the agreed settlement consideration, all mortgaged factory lands and personal director guarantees are released unconditionally.
Pre-Packaged Insolvency (PPIRP) for Stressed MSMEs
Introduced under Chapter III-A of the Insolvency and Bankruptcy Code (IBC), the Pre-Packaged Insolvency Resolution Process (PPIRP) provides a specialized, fast-track resolution mechanism for corporate MSMEs with total debt defaults up to ₹10 Crore:
| Feature | Pre-Packaged Insolvency (PPIRP – Chapter III-A) | Standard Corporate Insolvency (CIRP) |
|---|---|---|
| Management Control | Debtor-in-Possession: Existing board and promoters retain operational control of the business throughout the process. | Creditor-in-Possession: Board is suspended; Resolution Professional (RP) takes over all business operations. |
| Base Resolution Plan | Promoter submits a pre-negotiated Base Resolution Plan agreed upon with 66% of financial creditors before NCLT filing. | Open market bidding where third-party resolution applicants bid to acquire the company from the promoter. |
| Statutory Timeline | Strictly capped at 120 Days (90 days for NCLT submission + 30 days for judicial approval). | Runs for 180 to 330+ days, frequently resulting in prolonged operational disruption and liquidation. |
| Legal Moratorium | Full statutory moratorium under Section 14 applies, halting all SARFAESI, DRT, and civil court recovery proceedings. | Full statutory moratorium applies under court appointed resolution professional control. |
Tax Structuring on Debt Remissions & Haircuts
One of the most critical and frequently overlooked aspects of financial restructuring is the income tax liability arising from debt forgiveness:
- Section 41(1) of the Income-tax Act: Where a lender waives unpaid interest or working capital debt that was previously claimed as a tax-deductible business expense, the waived amount is treated as taxable business income in the year of waiver.
- Section 28(iv) & Capital Receipts: Waivers of principal term loans utilized for acquiring capital assets (such as factory machinery or industrial land) can be structured as non-taxable capital receipts or adjusted against the written down value (WDV) of assets under Section 43(6).
- Protection of Brought-Forward Losses (Section 79): Changes in shareholding resulting from debt-to-equity conversions can jeopardize the carry-forward of business losses unless executed under approved NCLT schemes or specialized statutory exemptions.
Non-Core Asset Monetization in Gurgaon & Manesar
For asset-rich manufacturing and industrial companies facing liquidity shortages, monetizing unutilized real estate provides immediate non-debt capital to clear stressed bank lines:
- Sale and Leaseback: Selling the industrial factory shed in IMT Manesar or Sector 37 to a real estate institutional investor while simultaneously signing a long-term 10-15 year operating lease, generating immediate liquidity while preserving continuous manufacturing operations.
- Surplus Land Hive-Off: Carving out and selling surplus, unutilized industrial land parcels to pay down high-cost term debt and regularize working capital lines.
How GVC Audit Structures Your Financial Turnaround
1. Solvency Diagnostic & TEV Financial Modeling
We execute an exhaustive diagnostic of your financial statements, calculate sustainable debt capacity (Part A vs Part B), and draft bankable Techno-Economic Viability (TEV) reports.
2. Bank Consortium & SAMB Negotiations
We represent corporate borrowers directly before Joint Lenders Forums, Stressed Asset Management Branches (SAMB), and credit risk committees, defending viable debt restructuring plans.
3. One-Time Settlement (OTS) & ARC Compromises
Our team calculates defensible settlement values, conducts direct negotiations with Asset Reconstruction Companies, structures staged settlement payments, and secures complete release of personal guarantees.
4. Pre-Pack IBC & Capital Restructuring
We prepare pre-packaged insolvency resolution plans under Chapter III-A of the IBC, structure corporate schemes of arrangement under Section 230/231 of the Companies Act, and ensure complete tax neutrality under Section 41(1).
Frequently Asked Questions: Financial Restructuring in Gurgaon
What is the difference between debt restructuring and a One-Time Settlement (OTS)?
Debt restructuring modifies existing loan terms (extending tenure, lowering interest rates, granting moratoriums, and converting unpaid interest into term loans) to allow the business to continue operating and servicing debt. A One-Time Settlement (OTS) is a compromise where the lender agrees to accept a lump-sum amount lower than the total outstanding debt to permanently close the account and release all securities.
What are SMA-0, SMA-1, and SMA-2 account classifications?
Under RBI guidelines, Special Mention Accounts (SMA) track early debt stress before an account becomes an NPA. SMA-0 represents overdue payments from 1 to 30 days; SMA-1 represents overdue payments from 31 to 60 days; and SMA-2 represents overdue payments from 61 to 90 days. Crossing 90 days results in mandatory classification as a Non-Performing Asset (NPA).
How does an Asset Reconstruction Company (ARC) handle stressed debt?
Commercial banks frequently sell non-performing loans to ARCs at discounted values. Because the ARC acquires the loan at a significant discount, they have greater flexibility to negotiate deep One-Time Settlement (OTS) haircuts, restructure loan repayment tenures, or release personal promoter guarantees upon receiving agreed settlement amounts.
What is a Pre-Packaged Insolvency (PPIRP) under Chapter III-A of the IBC?
Pre-Packaged Insolvency is a specialized, fast-track resolution process under the Insolvency and Bankruptcy Code available to corporate MSMEs with defaults up to ₹10 Crore. Unlike standard CIRP, the existing management retains operational control of the company (debtor-in-possession) while submitting a pre-negotiated base resolution plan to the NCLT within a strict 120-day timeline.
Are loan waivers and OTS haircuts taxable under Indian income tax laws?
Yes, potentially. Under Section 41(1) of the Income-tax Act, waivers of unpaid interest or working capital loans that were previously claimed as tax-deductible expenses are treated as taxable business income. However, waivers of capital term loans can be structured as non-taxable capital receipts or set off against brought-forward business losses under expert CA structuring.
What is Sustainable Debt (Part A) versus Unsustainable Debt (Part B)?
In RBI resolution plans, Sustainable Debt (Part A) is the portion of total debt that the business can comfortably service (maintaining a DSCR ≥ 1.25x) based on audited future cash flows over 7 to 10 years. Unsustainable Debt (Part B) is the residual debt that cannot be serviced, which is converted into equity, preference shares (CCPS), long-term zero coupon debentures, or settled via OTS.
Can personal guarantees given by directors be discharged during debt restructuring?
Yes. In a properly structured One-Time Settlement (OTS) or corporate resolution plan, the formal settlement agreement explicitly includes covenants requiring the bank or ARC to revoke and discharge all personal director guarantees and return original title deeds of mortgaged residential properties upon receipt of final settlement payments.
What is a Funded Interest Term Loan (FITL)?
A Funded Interest Term Loan is a restructuring mechanism where accumulated unpaid interest on Cash Credit limits or term loans during the stress period is funded into a separate term loan with a customized repayment schedule and moratorium, immediately regularizing the primary working capital line.
How does a Techno-Economic Viability (TEV) study help in bank debt restructuring?
A TEV study is an independent technical and financial audit that evaluates market demand, production capacity, operating costs, and cash flow generation. Commercial banks require a positive TEV report to legally justify debt restructuring, tenure extensions, and interest rate reductions to their internal credit committees and statutory auditors.
What happens if a borrower defaults on an approved OTS settlement?
If the borrower fails to pay the agreed settlement installments within the sanctioned timeline, the OTS sanction letter typically becomes null and void. The bank revokes all negotiated interest waivers and reinstates the original total contractual debt liability, resuming legal recovery under SARFAESI and DRT.
How long does GVC Audit take to formulate and submit a debt resolution plan?
With complete historical financial statements, debt sanction letters, and operational data, our team delivers an Independent Business Review (IBR), sustainable debt model, and bankable resolution plan within 10 to 15 working days.
Do you handle financial restructuring for businesses outside Gurgaon?
Yes. GVC Audit is based in Sushant Lok-1, Sector 43, Gurugram, and we handle corporate debt restructuring, OTS negotiations, ARC settlements, and solvency advisory for manufacturing, real estate, and corporate clients across Manesar, Faridabad, Delhi NCR, and nationwide.
Chartered Accountants & Financial Restructuring Specialists in Gurgaon
Visit our Sushant Lok office for a confidential solvency review and debt restructuring strategy consultation.
Gupta Varundeep & Co.
ICAI Certified Chartered Accountants
- AddressH-312, Sushant Shopping Arcade, near Huda Metro Station, Sushant Lok Phase I, Sector 43, Gurugram, Haryana 122009
- Phone+91 97173 55517
- Emailvarun@gvcaudit.com
- Office HoursMonday to Saturday, 10:00 AM to 7:00 PM