AMAL LIMITED

Active

AMAL LIMITED having CIN L24100MH1974PLC017594 is 50 years , 11 month & 15 days old Public Indian Company incorporated on 04 Jul 1974. It is classified as Non-government company and is registered at ROC Mumbai. Its authorized share capital is Rs. 250,000,000 and its paid up capital is Rs. 123,626,620. It's NIC code is 24100 (which is part of its CIN).

As per the NIC code, it is involved in . AMAL LIMITED Annual General Meeting (AGM) was last held on N/A and as per records from Ministry of Corporate Affairs (MCA), its balance sheet was last filed on 09-05-2024. Directors of AMAL LIMITED are Venkatraman Srinivasan and Sunil Siddharth Lalbhai.

AMAL LIMITED ' Corporate Identification Number (CIN) is L24100MH1974PLC017594 and its registration number is 017594. Users may contact AMAL LIMITED on its Email address - ankit_mankodi@atul.co.in Registered address of AMAL LIMITED is 309, VEER SAVARKAR MARG, OPP. INDIA UNITED MILLS, NR. PRABHADEVI TELEPHONE EXCHANGE, DADAR,MUMBAI,Maharashtra,India-400028. Current status of AMAL LIMITED is - Active.

Key Indicators

Authorised Capital

250,000,000

as on 19/06/2025

Paid Up Capital

123,626,620

as on 19/06/2025

Company Age

50 Year, 11 Months

Last Filing with ROC

0 Year, 9 Months

CIN	L24100MH1974PLC017594
Company Status	Active
Registration Number	017594
Date of Incorporation	07/04/1974
RoC	ROC Mumbai
Company Age	50 years & 363 days
Authorized Capital	₹ 250000000
Paid-up capital	₹ 123626620
Company Category	Company limited by shares
Company Sub-Category	Non-government company
Class of company	Public
Activity
Listing status	listed
Date of Last Annual General Meeting	31-03-2023
Date of Latest Balance Sheet	31-03-2023

Contact

Email ID	ankit_mankodi@atul.co.in
Address	309, VEER SAVARKAR MARG, OPP INDIA UNITED MILLS NR PRABHADEVI TELEPHONE EXCHANGE, DADAR MUMBAI Maharashtra India 400028
Website	atul.co.in
Contact Number	+91*******

Location on Map

Director

Designation	Name	Date OF Appointment	DIN	PAN	Tenure
Director	. .	01/01/1900	AAZPP0287H	*****0287H	125 years
Director	RAJEEV KUMAR	09/16/2024	07731459	*****7222R	0 years
Director	SUNIL SIDDHARTH LALBHAI	06/24/2023	00045590	*****0691R	1 years
Director	GOPI KANNAN RENGACHARI THIRUKONDA	09/24/2010	00048645	*****8054F	14 years
Director	SUJAL ANIL SHAH	08/09/2011	00058019	*****9182P	13 years
Director	JYOTIN KANTILAL MEHTA	04/22/2022	00033518	*****2575M	3 years
Director	YOGESH VYAS	01/14/2018	08914578	*****6678N	7 years
Director	ANKIT TUSHARBHAI MANKODI	03/24/2023	08914579	*****7295B	2 years
Director	ABHAY ROHIT JADEJA	05/08/2024	03319142	*****5218Q	1 years
Director	MAHALAKSHMI SUBRAMANIAN	09/25/2015	06940781	*****7485A	9 years
Director	DRUSHTI RAHUL DESAI	10/29/2024	00294249	*****9110F	0 years
Director	DIPALI CHIRAG SHETH	02/07/2024	06867643	*****0595L	1 years
Director	VENKATRAMAN SRINIVASAN	02/13/2024	00246012	*****9148G	1 years

Companies connected through Directors

Name	Status	Paid Up Capital	Common Directors	Address
ATUL PRODUCTS LIMITED	Active	8,46,21,85,000.00	2	Gujarat
BRITANNIA INDUSTRIES LTD	Active	24,08,68,296.00	1	West Bengal
THE BOMBAY DYEING AND MANUFACTURING COMPANY LIMITED	Active	41,30,69,800.00	2	Maharashtra
ATUL RAJASTHAN DATE PALMS LIMITED	Active	8,11,00,000.00	2	Rajasthan
BAIF INSTITUTE FOR SUSTAINABLE LIVELIHOODS AND DEVELOPMENT	Active	0.00	2
ATUL BIOSCIENCE LIMITED	Active	29,02,18,680.00	2	Gujarat
ATUL LIMITED	Active	29,44,17,550.00	2	Gujarat
WYETH LIMITED	Amalgamated	22,72,00,590.00	2	Maharashtra
ATRO LIMITED	Under Liquidation	1,00,00,000.00	1	Gujarat
ATUL POLYMERS PRODUCTS LIMITED	Active	5,00,000.00	1	Gujarat
RUDOLF ATUL CHEMICALS LIMITED	Active	5,83,75,000.00	1	Gujarat
ATUL FINSERV LIMITED	Active	53,65,49,900.00	1	Maharashtra
ATUL NIVESH LIMITED	Active	2,50,00,000.00	1	Gujarat
ANAVEN LLP	Active	0.00	1	-
NOCIL LIMITED	Active	1,67,02,49,300.00	1	Maharashtra
NAVIN FLUORINE ADVANCED SCIENCES LIMITED	Active	8,40,29,30,280.00	1	Maharashtra
JM FINANCIAL INSTITUTIONAL SECURITIES LIMITED	Amalgamated	28,00,00,000.00	1	Maharashtra
SSPA CONSULTANTS PRIVATE LIMITED	Active	2,00,000.00	1	Maharashtra
THE HINDOOSTAN SPINNING AND WEAVING MILL S LIMITED	Amalgamated	14,78,39,000.00	1	Maharashtra
DEEPAK FERTILISERS AND PETROCHEMICALS CORPORATION LTD	Active	1,26,23,78,250.00	2	Maharashtra
AMRIT CORP. LIMITED	Active	3,27,41,380.00	1	Uttar Pradesh
MAHINDRA RURAL HOUSING FINANCE LIMITED	Active	1,22,88,78,700.00	2	Maharashtra
OTIS ELEVATOR CO (INDIA)LTD	Active	11,80,82,220.00	1	Maharashtra
WESTLIFE FOODWORLD LIMITED	Active	31,18,72,330.00	1	Maharashtra
IND AUST MARITIME PRIVATE LIMITED	Active	1,96,69,650.00	2	Maharashtra
ICICI PRUDENTIAL PENSION FUNDS MANAGEMENT COMPANY LIMITED	Active	90,00,00,000.00	2	Maharashtra
FINENG SOLUTIONS PRIVATE LIMITED	Amalgamated	11,79,700.00	2	Maharashtra
STOVEC INDUSTRIES LIMITED	Active	2,08,80,160.00	1	Gujarat
NPCI BHARAT BILLPAY LIMITED	Active	1,00,00,00,000.00	1	Maharashtra
NAVNEET EDUCATION LIMITED	Active	45,24,00,000.00	1	Maharashtra
KEWAL KIRAN CLOTHING LIMITED	Active	61,62,51,850.00	2	Maharashtra
BANDHAN LIFE INSURANCE LIMITED	Active	20,17,72,95,700.00	2	Maharashtra
CHEMFAB ALKALIS LIMITED	Active	14,36,37,020.00	2	Tamil Nadu
NARMADA GELATINES LIMITED	Active	6,04,95,870.00	2	Madhya Pradesh
KRUTI FINANCE AND HOLDINGS PVT LTD	Active	16,65,000.00	2	Maharashtra
AAYOJAN RESOURCES PRIVATE LIMITED	Active	75,50,500.00	1	Maharashtra
YARMOUTH REALTY PRIVATE LIMITED	Active	39,25,380.00	2	Gujarat
HDFC LIFE INSURANCE COMPANY LIMITED	Active	21,52,98,81,870.00	1	Maharashtra
FAIRCHEM ORGANICS LIMITED	Active	13,02,09,000.00	2	Gujarat
VSA FINANCIAL CONSULTING & ADVISORY PRIVATE LIMITED	Strike Off	1,00,000.00	2	Maharashtra
TATA COFFEE LIMITED	Amalgamated	18,67,70,000.00	2	Karnataka
MAHINDRA INSURANCE BROKERS LIMITED	Active	10,30,92,800.00	2	Maharashtra
PFIZER LIMITED	Active	45,74,77,320.00	2	Maharashtra

Charges on assets

Axis Bank Limited

No. of Loans: 1

Total Amount: 40,000,000.00 cr

Union Bank of India

No. of Loans: 5

Total Amount: 223,300,000.00 cr

EXPORT-IMPORT BANK OF INDIA

No. of Loans: 2

Total Amount: 250,000,000.00 cr

THE ZOROASTRIAN CO-OPERATIVE BANK LTD

No. of Loans: 1

Total Amount: 23,166,607.00 cr

UNION BANK OF INDIA

No. of Loans: 17

Total Amount: 155,700,000.00 cr

THE INDUSTRIAL CREDIT & INVESTMENT CORPORATION OF INDIA LTD.

No. of Loans: 6

Total Amount: 33,700,000.00 cr

STATE BANK OF INDIA

No. of Loans: 5

Total Amount: 73,000,000.00 cr

STATE BANK OF INDIA

No. of Loans: 1

Total Amount: 21,000,000.00 cr

GUJRAT STATE FINANCIAL CORPORATION LIMITED

No. of Loans: 1

Total Amount: 6,000,000.00 cr

UNITED BANK OF INDIA

No. of Loans: 1

Total Amount: 10,000,000.00 cr

GUJRAT STATE FINANCIAL CORPORATION

No. of Loans: 1

Total Amount: 3,000,000.00 cr

GUJRAT INDUSTRIAL INVESTMENT CORPORATION LIMITED.

No. of Loans: 1

Total Amount: 6,000,000.00 cr

INDUSTRIAL DEVELOPMENT BANK OF INDIA

No. of Loans: 1

Total Amount: 50,000,000.00 cr

Charge Holder	Branch	Amount	Date of creation	Modification	Satisfaction	Status
Axis Bank Limited	LAW GARDEN, ELLIS BRIDGE	40,000,000	30 Sep, 2021	-	-	Open
Union Bank of India	Nariman Point	0	31 Jul, 2002	-	05 Apr, 2006	Closed
Union Bank of India	Nariman Point	0	29 May, 1998	-	05 Apr, 2006	Closed
EXPORT-IMPORT BANK OF INDIA	WORLD TRADE CENTRE,CUFF PARADE, COLOBA	100,000,000	27 Dec, 2002	08 Aug, 2006	24 Apr, 2019	Closed
Union Bank of India	Nariman Point	223,300,000	15 Jan, 1996	-	05 Apr, 2006	Closed
THE ZOROASTRIAN CO-OPERATIVE BANK LTD	V.P. ROAD, ANDHERI (WEST)	23,166,607	01 Aug, 2002	30 Oct, 2006	27 Dec, 2018	Closed
UNION BANK OF INDIA	1ST; FLOOR; 239; VIDHAN BHAVAN MARG; NARIMAN POINT	19,600,000	31 Jul, 2002	-	15 Nov, 2022	Closed
UNION BANK OF INDIA		4,000,000	06 Feb, 1998	-	15 Nov, 2022	Closed
UNION BANK OF INDIA	B.S. MARG	4,200,000	28 Aug, 1993	-	15 Nov, 2022	Closed
THE INDUSTRIAL CREDIT & INVESTMENT CORPORATION OF INDIA LTD.		15,000,000	30 Mar, 1992	-	26 Mar, 2019	Closed
UNION BANK OF INDIA	1ST FLOOR; 239; VIDHAN BHAVAN MARG; NARIMAN POINT	49,000,000	21 Aug, 1991	-	15 Nov, 2022	Closed
THE INDUSTRIAL CREDIT & INVESTMENT CORPORATION OF INDIA LTD.		10,000,000	27 Mar, 1991	25 Jan, 1994	26 Mar, 2019	Closed
STATE BANK OF INDIA	JUSTICE G.N. VAIDYA MARG	3,000,000	28 Apr, 1990	-	09 Sep, 2020	Closed
STATE BANK OF INDIA	JUSTICE G.N. VAIDYA MARG	21,000,000	25 Nov, 1989	25 Nov, 1989	09 Sep, 2020	Closed
STATE BANK OF INDIA	FORT	9,500,000	04 Jul, 1989	09 Feb, 1994	09 Sep, 2020	Closed
UNION BANK OF INDIA		4,500,000	07 Feb, 1989	-	15 Nov, 2022	Closed
UNION BANK OF INDIA		39,500,000	22 Jul, 1987	25 Nov, 1989	15 Nov, 2022	Closed
UNION BANK OF INDIA		2,500,000	09 Jul, 1984	-	15 Nov, 2022	Closed
UNION BANK OF INDIA		5,500,000	16 Aug, 1983	-	15 Nov, 2022	Closed
UNION BANK OF INDIA		3,500,000	18 Nov, 1982	-	15 Nov, 2022	Closed
UNION BANK OF INDIA		2,600,000	09 Sep, 1982	-	15 Nov, 2022	Closed
Union Bank of India	Nariman Point	0	15 Jan, 1996	-	05 Apr, 2006	Closed
THE INDUSTRIAL CREDIT & INVESTMENT CORPORATION OF INDIA LTD.		2,400,000	02 Nov, 1979	05 Mar, 1986	26 Mar, 2019	Closed
UNION BANK OF INDIA		2,000,000	28 Jan, 1981	-	15 Nov, 2022	Closed
THE INDUSTRIAL CREDIT & INVESTMENT CORPORATION OF INDIA LTD.		2,400,000	09 Apr, 1981	05 Mar, 1986	26 Mar, 2019	Closed
UNION BANK OF INDIA	FORT	550,000	27 Jan, 1982	-	15 Nov, 2022	Closed
UNION BANK OF INDIA		5,000,000	08 Jun, 1987	-	15 Nov, 2022	Closed
Union Bank of India	Nariman Point	0	11 Jul, 1995	-	05 Apr, 2006	Closed
UNION BANK OF INDIA		2,500,000	10 Jun, 1985	-	15 Nov, 2022	Closed
STATE BANK OF INDIA	CHRANJIT RAI MARG	7,000,000	16 Jul, 1993	-	09 Sep, 2020	Closed
STATE BANK OF INDIA	CUFFE PARADE	20,000,000	10 Jun, 1998	-	09 Sep, 2020	Closed
UNION BANK OF INDIA	239; VIDHAN BHAVAN MARG	7,500,000	29 May, 1998	-	15 Nov, 2022	Closed
GUJRAT STATE FINANCIAL CORPORATION LIMITED	ASHRAM ROAD; NAVRANGPURA	6,000,000	03 Oct, 1999	-	-	Open
THE INDUSTRIAL CREDIT & INVESTMENT CORPORATION OF INDIA LTD.		2,400,000	12 Dec, 1997	-	26 Mar, 2019	Closed
UNION BANK OF INDIA		2,000,000	11 Dec, 1981	-	15 Nov, 2022	Closed
UNION BANK OF INDIA	FORT	1,250,000	22 Jun, 1981	-	15 Nov, 2022	Closed
UNITED BANK OF INDIA	1ST FLOOR; 239; VIDHAN BHAVAN MARG	10,000,000	15 Jan, 1996	-	15 Nov, 2022	Closed
EXPORT-IMPORT BANK OF INDIA	CUFFE PARADE	150,000,000	30 Oct, 1995	06 Aug, 1996	24 Apr, 2019	Closed
GUJRAT STATE FINANCIAL CORPORATION	ASHRAM ROAD	3,000,000	29 Jan, 1980	-	-	Open
STATE BANK OF INDIA	KILLICK HOUSE; CHARANJIT RAI MARG	33,500,000	19 Jul, 1995	24 Jan, 1996	09 Sep, 2020	Closed
GUJRAT INDUSTRIAL INVESTMENT CORPORATION LIMITED.	ASHRAM ROAD	6,000,000	03 Oct, 1979	05 Mar, 1986	-	Open
INDUSTRIAL DEVELOPMENT BANK OF INDIA	COLABA	50,000,000	14 Oct, 1998	-	27 Jul, 2006	Closed
THE INDUSTRIAL CREDIT & INVESTMENT CORPORATION OF INDIA LTD.		1,500,000	16 Jul, 1985	05 Mar, 1986	26 Mar, 2019	Closed

Registered Details

CIN

L24100MH1974PLC017594

Incorporation

1 years , 4 month

Company Email

ankit_mankodi@atul.co.in

Paid up Capital

₹ 123,626,620

Authorised Capital

₹ 250,000,000

Type

Public Non-government company

* There is the date provided by MCA, but availability for this year is not guaranteed.

Key Metrics

** All rupee values in INR crores. Based on March 2024 numbers.

Sales

0.00%

₹ 0

EBITDA

0.00%

₹ 0

Net Profit

0.00%

₹ 0

Networth

0.00%

₹ 0

Borrowings

0.00%

₹ 0

Assets

0.00%

₹ 0

Gross Margin

0.00%

₹ 0

Operating Margin

0.00%

₹ 0

Net Profit Margin

0.00%

₹ 0

Return on Equity

0.00%

₹ 0

ROCE

9.29%

₹ 140,987.4

Debt to Equity

0.00%

₹ 0

Financial Highlights

** All numbers in INR crores

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Sales
Operating profit
Net profit
Gross margin
Operating margin
Net margin
Networth
Borrowings
Assets
Debt to equity
Current ratio
ROE
Days payable
WC days

Balance Sheet

**** All numbers in INR crores

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
EQUITY AND LIABILITIES
(1) Shareholders‘ funds +
(a) Share capita
(b) Reserves and surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-current liabilities +
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long-term liabilities
(d) Long-term provisions
(4) Current liabilities +
(a) Short-term borrowings
(b) Trade payables
(A) total outstanding dues of micro enterprises and small enterprises; and
(B) total outstanding dues of creditors other than micro enterprises and small enterprises.
(c) Other current liabilities
(d) Short-term provisions
Total
ASSETS
Non-current assets +
(a) [Property, Plant and Equipment]
(i) Tangible assets
(ii) Intangible assets
(iii)Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments
(c) Deferred tax assets (net)
(d) Long-term loans and advances
(e) Other non-current assets
(2) Current assets +
(a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets
Total assets

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
EQUITY AND LIABILITIES
(1) Shareholders‘ funds +
(a) Share capita
(b) Reserves and surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-current liabilities +
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long-term liabilities
(d) Long-term provisions
(4) Current liabilities +
(a) Short-term borrowings
(b) Trade payables
(A) total outstanding dues of micro enterprises and small enterprises; and
(B) total outstanding dues of creditors other than micro enterprises and small enterprises.
(c) Other current liabilities
(d) Short-term provisions
Total
ASSETS
Non-current assets +
(a) [Property, Plant and Equipment]
(i) Tangible assets
(ii) Intangible assets
(iii)Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments
(c) Deferred tax assets (net)
(d) Long-term loans and advances
(e) Other non-current assets
(2) Current assets +
(a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets
Total assets

Profit & Loss

**** All numbers in INR crores

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
I.Revenue from operations
II. Other income
III.Total Revenue (I + II)
IV.Expenses +
(1)Cost of materials consumed
(2)Purchases of Stock-in-Trade
(3)Changes in inventories of finished goods work-in-progress and
(4)Stock-in-Trade
(5)Employee benefits expense
(6)Finance costs
(7)Depreciation and amortisation expense
(8)Other expenses
(9)Total expenses
VProfit before exceptional and extraordinary items and tax (III - IV)
VIExceptional items
VII.Profit before extraordinary items and tax (V - VI)
VIII.Extraordinary items
IX.Profit before tax (VII- VIII)
X. Tax expense: +
(1)Current tax
(2)Deferred tax
XI.Profit (Loss) for the period from continuing operations (VII-VIII)
XII.Profit/(loss) from discontinuing operations
XIII.Tax expense of discontinuing operations
XIV.Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)
XV.Profit (Loss) for the period (XI + XIV)
XVI.Earnings per equity share: +
(1) Basic
(2)Diluted

Precentage of total incomex

Ratio

** All numbers in INR crores

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Solvency
Total Debt/Equity
Total Debt/Assets
Total Assets/Equity
Liquidity
Current Ratio
Quick Ratio
Interest Coverage
Performance
Gross Margin
Operating Margin
Net Margin
Return
Return on Equity
Pre-tax ROCE
Return on Assets
Pre-tax ROIC
Efficiency
Days Payable
Days Inventory
Days Receivable
Fixed Asset Turnover
Total Asset Turnover
Working Capital
Cash Conversion Cycle
Working Capital Days

Subsidiaries, Associate Companies & Join Ventures of Amal Limited

Company Identifier	Name	Percentage of Shares Held

Fund Raising Activity of Amal Limited

Date of Allotment	Securities Alloted	Terms	Number of Securities	Nominal Amount	Premium Amount Due & Payable	Premium Amount Paid	Total Discount	Amount to be Paid on Calls (Excluding Premium)	Attachments

Board Meetings of Amal Limited

Date of Filing	Date of Dispatch of Notice	Date of Passing Resolution	Section (Companies Act 2013)	Section (Companies Act 1956)	Subject Matter of Resolution	Resolution Agreed By	Resolution Type	Additional Documents

Auditors of Amal Limited

Financial Year	Name of Auditor or Firm	PAN of Auditor or Firm	Membership Number / Registration Number	Name of Auditor Signing Report	Membership Number of Auditor Signing Report

Outstanding Payments to Micro & Small Enterprises

Filing Type	As On	Amount Due to MSME	Current Liabilities	Ratio to Current Liabilities	Reasons for Delay

Investor Complaints & Serious Complaints About Amal Limited

Director Complain

Date	DIN	Cessation Date	Cessation Reason	Complaint

Serious Complaints

Date	Complaint	Other

Investor Complaints & Other Complaints

Date	Complaint Type	Complaint Sub Type	Particulars of Secutiries	Period	Complaint	Other Details

Prosecution Details of Amal Limited

S.No.	Defaulting Entities	Court Name	Prosecution Section	Date of Order	Status

FAQs- Amal Limited

What is AMAL LIMITED ?

AMAL LIMITED having CIN L24100MH1974PLC017594 is 1 years , 4 month old Public Indian Company incorporated with MCA on 13 Feb 2024. AMAL LIMITED is listed in the class of Public Indian Company and classified as Non-government company. This company is registered at Registrar of Companies(ROC), ROC Mumbai with an Authorized Share Capital of 250,000,000 and paid-up capital is 123,626,620.

What is the CIN of AMAL LIMITED?

CIN of AMAL LIMITED is L24100MH1974PLC017594.

Where is AMAL LIMITED located?

Address of AMAL LIMITED is 309, veer savarkar marg, opp. india united mills, nr. prabhadevi telephone exchange, dadar,mumbai,maharashtra,india-400028,.

Who are the directors of AMAL LIMITED ?

The company has 21 directors/key management personnel . .,rajeev Kumar,sunil Lalbhai,gopi Kannan Thirukonda,sujal Shah,jyotin Mehta,yogesh Vyas,ankit Mankodi,. .,abhay Jadeja,mahalakshmi Subramanian,ankit Mankodi,drushti Desai,rajeev Kumar,sunil Lalbhai,drushti Desai,dipali Sheth,abhay Jadeja,venkatraman Srinivasan,jyotin Mehta,sunil Lalbhai,

What is the contact details of AMAL LIMITED ?

Email : ankit_mankodi@atul.co.in
Address : 309, VEER SAVARKAR MARG, OPP INDIA UNITED MILLS NR PRABHADEVI TELEPHONE EXCHANGE, DADAR MUMBAI Maharashtra India 400028

What does AMAL LIMITED do?

AMAL LIMITED is involved in activities such as Computer programming, consultancy and related activities

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