I AM CHARTERED ACCOUNTANT IN PRACTICE SINCE 1976. I AM PARTNER IN SHARMA & RISHI FIRM WHICH IS "A" CATEGORY FIRM HAVING BRANCHES AT DELHI, SIRSA, AND GURGAON WITH HO AT BHIWANI WHICH WAS FORMED IN 1976. I MOSTLY DEAL IN TAX ATION WING OF THE FIRM ESPECIALLY TRUST,NGO AND EDUCATIONAL TRUST