Ranking	Name	Location	Qualifications	Points
241.	Sumit Meharia	West Bengal	CA	1130
242.	DIVYESH BHUPTANI	Gujarat	CA	1125
243.	Deepikagarg	Punjab	CA	1121
244.	SHIVAM PODDAR	Delhi	CA	1120
245.	Gaurav arora	Punjab	CA	1117
246.	Shivam singhal	Uttar Pradesh	Others	1116
247.	Raj	Delhi	CA	1115
248.	Mohd Tasleem	Delhi	Others	1113
249.	Vishal Gupta	Punjab	CA	1110
250.	ca sanjeev goyal	Delhi	CA	1110
251.	CA Anil Sah	Chhattisgarh	CA	1110
252.	Sana Samba Murty	Andhra Pradesh	CA-IPCC	1106
253.	BHUVNESH SUNDERLAL VILAYATRANI	Gujarat	CA	1106
254.	LOKESH	Haryana	Others	1105
255.	Girdhari Lal Agrawal	Bihar	CA	1102
256.	Rahul aggarwal	Delhi		1100
257.	ARG & CO	Delhi	CA	1100
258.	Manoj GARG	Delhi	CA	1100
259.	Abhijit	Maharashtra	CA	1100
260.	Deep Prakash Awasthi	Delhi	CA	1100
261.	Abhilesh	Karnataka	CA	1100
262.	Reeta			1100
263.	Bharat Gopal	Delhi		1100
264.	Arete Professionals	Uttar Pradesh		1100