Revision of Value of Immovable Properties of Karachi

Government of Pakistan Revenue Division Federal Board of Revenue ***** Islamabad, the 29th October, 2024. Notification S.R.O. 1724(I)/2024.- In exercise of the powers conferred by sub-section (4) of section 68 of the Income Tax Ordinance, 2001 (XLIX of 2001) and in supersession of its Notification No. S.R.O. 345(I)/2022, dated the 2nd March, 2022, the Federal Board of Revenue is pleased to determine the following fair market value of the immoveable properties as specified in columns (3) to (9) of the Table below, in respect of residential, commercial, and industrial areas of Karachi, as specified in column (2) thereof, namely:- Table Value of Immovable Properties - Per Square Foot Flats/ Industria Residenti Residen Commerc Commer Industria apartments l built-up S. # Description al open tial built- ial open cial built- l open per square plot plot up plot up plot foot property (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 Abdullah Haroon Road 5,000 7,000 20,000 12,000 6,200 1,350 3,150 Air force Officers Cooperative Housing Society at Scheme- 2 5,000 7,000 14,000 8,150 6,200 1,550 3,400 33 Air Force Officers Housing Scheme (Falcon-I) near 3 30,000 35,000 40,000 45,000 Baloch Colony Bridge, Karachi 4 Akhtar Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 5 Al-Falah Cooperative Housing Society 1,400 3,000 12,000 6,250 2,150 1,550 3,400 6 Al-Hilal Cooperative Housing Society 5,000 7,000 14,000 8,150 6,200 1,350 3,150 7 Ali Basti 700 2,200 1,500 1,000 1,250 1,550 3,400 8 Aminabad 1,400 3,000 5,150 3,200 2,150 1,550 3,400 9 Area Facing Drig Colony(PIA green Col) 1,100 2,600 4,250 1,900 1,700 1,550 3,400 Army Officers Housing Scheme (AFOHS) near National 10 50,000 55,000 70,000 75,000 - - - Stadium, Karachi 11 ArtilaryMaidan Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 12 Ashraf Nagar 1,100 2,600 4,250 1,900 1,700 1,550 3,400 13 Askari I,II,III 8,200 10,200 20,000 12,000 8,000 - - 14 Askari IV 8,200 10,200 20,000 12,000 10,000 - - 15 Askari V 15,000 17,000 24,000 18,150 15,000 - - 16 AzamBasti 1,400 3,000 5,150 3,200 2,150 1,550 3,400 17 Baba Bhit Island 1,100 2,600 4,250 1,900 1,700 1,550 3,400 Bahria Town Karachi superhighway (excluding precinct 18 1,2,5,8,19 and Jinnah Commercial & Midway 1,100 2,600 4,250 1,900 2,150 700 2,500 Commercial (A&B) Bahria Town Karachi superhighway Jinnah Commercial 19 2,600 4,600 12,000 6,250 3,400 700 2,500 & Midway Commercial (A&B) 20 Bahria Town Karachi superhighway precinct 1,2,5,8,19 1,400 3,000 5,150 3,200 3,400 700 2,500 21 Bakshan Village 1,100 2,600 4,250 1,900 1,700 1,550 3,400 22 Baldia Town 500 1,300 900 600 950 1,550 3,400 23 Baloch Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 24 Bandar Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 25 Bath Island 8,200 10,200 12,000 6,250 16,000 - - 26 Behar Colony Clayton Road 1,400 3,000 5,150 3,200 2,150 1,550 3,400 27 Bhittai Colony 700 2,200 1,500 1,000 950 1,550 3,400 28 Bhori Bazar 1,400 3,000 20,000 12,000 2,150 1,350 3,150 29 Bhutta Village 700 2,200 1,500 1,000 1,250 1,550 3,400 30 Bin Qasim (Pipri Excluding Gulshan-e-hadeed) 700 2,200 1,500 1,000 1,250 1,350 3,150 31 Bombay Bazar 5,000 7,000 20,000 12,000 6,200 1,350 3,150 32 Buffer Zone 1,400 3,000 14,000 8,150 2,150 1,350 3,150 33 Burns Road 5,000 7,000 14,000 8,150 6,200 1,350 3,150 34 Cattle Colony 700 2,200 5,150 3,200 1,250 700 2,500 35 Chandio Village PS Defence 1,100 2,600 4,250 1,900 1,700 1,550 3,400 36 Chandni Chowk KDA Scheme-7 2,600 4,600 20,000 12,000 3,400 700 2,500

37 Chanesar Goth 700 2,200 1,500 1,000 1,250 1,550 3,400 38 Civil Lines 8,200 10,200 20,000 12,000 7,350 1,550 3,400 39 Clifton Bock-I 5,000 7,000 20,000 12,000 6,200 1,550 3,400 Clifton Quarters Excluding Shireen Jinnah Colony and 40 8,200 10,200 20,000 12,000 7,350 1,550 3,400 Clifton Bock-I Comisioner Society and humayun street(DHA phase VII 41 2,600 4,600 12,000 6,250 3,400 1,550 3,400 extension & VIIIextension) Commercial plots facing on Jinnah Avenue Scheme-33, 42 5,000 7,000 14,000 8,150 3,400 1,350 3,150 (Sector-40) 43 Creek Vista Defence Housing Authority Phase-VIII 15,000 44 Daraklishan Cooperative Housing Society 1,400 3,000 12,000 6,250 2,150 1,550 3,400 45 Darussalam and Lucknow Cooperative Society. 15,000 17,000 24,000 18,150 17,000 1,550 3,400 Defence Housing Authority Phase I, II, III,IV,V,VI,VII 46 8,200 10,200 18,000 9,000 6,200 1,350 3,150 (excluding Naval Housing Society Zamzama) Defence Housing Authority Phase VII Extension 47 5,000 7,000 14,000 8,150 6,200 - - (including commissioner society and humayun street) Defence Housing Authority Phase VIII, Phase VIII 48 Extension (excluding commissioner society and humayun 7,300 9,300 18,000 9,000 6,200 - - street) 49 Defence Housing Authority High Rises - - - - 7,350 - - Defence Officers Housing Scheme (DOHS) near National 50 50,000 55,000 70,000 75,000 7,350 1,350 3,150 Stadium, Karachi 51 Defence Officers Housing Scheme, Malir 10,200 12,200 22,000 14,000 7,350 - - Defence Officers Housing Society near Stadium Road, 52 n/a 1,550 3,400 Karachi 53 Deh Drig 1,100 2,600 4,250 1,900 1,700 1,550 3,400 54 Deh Khata 1,100 2,600 4,250 1,900 1,700 1,550 3,400 55 Dehli Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 56 Dehli Mercantile 10,200 12,200 22,000 14,000 12,200 1,350 3,150 57 DehThanno 700 2,200 1,500 1,000 1,250 1,550 3,400 58 Depot Line 5,000 7,000 14,000 8,150 6,200 1,350 3,150 59 DHA Phase-IX DHA City (excluding sector 1 & 3) 700 2,000 1,500 1,000 1,250 700 2,500 60 DHA Phase-IX DHA City Sector 1 & 3 1,400 2,700 4,250 1,900 2,150 700 2,500 61 Dhoragi Cooperative Housing Society 8,200 10,200 20,000 12,000 7,350 1,350 3,150 62 Doda Village 700 2,200 1,500 1,000 1,250 1,550 3,400 63 Dolmen Mall Hyderi - 8,000 12,000 4,200 64 Drig Cantonment 1,400 3,000 5,150 3,200 2,150 1,550 3,400 65 Ejaz Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 EMAAR Defence Housing Authority Phase-VIII (All 66 20,000 1,350 3,150 Projects) 67 Fatima Jinnah Colony 5,000 7,000 14,000 8,150 6,200 1,350 3,150 Federal B Area (Block-1,2,3,7,8,9,14,15,16,17,18, 19 & 68 1,400 3,000 5,150 3,200 2,150 700 2,500 20) 69 Federal B Area (Block-4,5,6,10,11,12, 13, 21 & 22) 2,600 4,600 12,000 6,250 3,400 1,550 3,400 70 Firdous Colony 2,600 4,600 12,000 6,250 2,150 1,350 3,150 71 Frere Quarters 8,200 10,200 20,000 12,000 9,000 1,550 3,400 72 Future Colony 700 2,200 1,500 1,000 1,250 1,350 3,150 73 G. Allan road 5,000 7,000 14,000 8,150 6,200 1,350 3,150 74 Garden East Quarters 8,200 10,200 14,000 8,150 7,350 1,350 3,150 75 Garden West Quarters 5,000 7,000 14,000 8,150 6,200 1,550 3,400 76 Ghulam Hussain Qasin Quakers 5,000 7,000 14,000 8,150 6,200 1,350 3,150 77 Gizri Village 1,100 2,600 4,250 1,900 1,700 1,550 3,400 78 Government Approved Katchi Abadies 500 1,300 900 600 950 1,550 3,400 79 GulBai 700 2,200 1,500 1,000 1,250 1,350 3,150 80 Gulistan-e-Jauhar (Block-2,3,14,15,&16) 5,000 7,000 14,000 8,150 3,400 1,350 3,150 81 Gulistan-e-Jauhar (excluding block-2,3,14, 15 &16) 2,600 4,600 12,000 6,250 2,150 1,550 3,400 82 Gulnar Cooperative Housing Society 5,000 7,000 14,000 8,150 3,400 1,350 3,150 83 Gulshan-e- Faisal 5,000 7,000 14,000 8,150 6,200 1,350 3,150 84 Gulshan-e-Hadeed 1,100 2,600 4,250 1,900 1,700 1,350 3,150 85 Gulshan-e-Iqbal Block (4,6,7 & 17) 8,000 10,000 18,000 12,150 6,200 1,350 3,150

86 Gulshan-e-Iqbal Block-1,2,3 8,200 10,200 20,000 12,000 2,150 1,350 3,150 87 Gulshan-e-Iqbal Excluding Block (4,6,7&17) 5,000 7,000 14,000 8,150 7,350 1,350 3,150 88 Gulshan-e-Jamal Project-II 2,600 4,600 12,000 6,250 2,150 1,350 3,150 89 Gulshan-e-Maymar (excluding sector W, X, Y & Z) 1,100 2,600 4,250 1,900 1,700 700 2,500 90 Gulshan-e-Maymar (Sector 51/52) 1,400 3,000 5,150 3,200 2,150 700 2,500 91 Gulshan-e-Maymar (Sector W, X, Y & Z) 1,400 3,000 5,150 3,200 2,150 700 2,500 92 Haji Mureed Goth 700 2,200 1,500 1,000 1,250 1,550 3,400 93 HarchaiidraiVishandas Quarters 2,600 4,600 12,000 6,250 2,150 1,350 3,150 94 HasratMohani Colony 1,100 2,600 4,250 1,900 1,700 1,550 3,400 95 Hawks Bay 700 2,200 1,500 1,000 1,250 1,550 3,400 96 Hyderabad Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 97 I.I. Chundrigar Road 5,000 7,000 20,000 12,000 6,200 1,350 3,150 98 Ibrahim Hayderi 700 2,200 1,500 1,000 950 1,550 3,400 99 Iqbal Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 100 Ishaqabad 1,100 2,600 4,250 1,900 1,700 1,550 3,400 101 Jacobline (Inluding Lines Area) 2,600 4,600 12,000 6,250 3,400 1,350 3,150 102 Jamoria Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 103 Jamshed Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 104 Joria Bazar 2,600 4,600 20,000 12,000 6,200 1,350 3,150 105 Junna Market 5,000 7,000 14,000 8,150 6,200 1,350 3,150 106 K.B.R. 700 2,200 1,500 1,000 107 K.D.A. Officers Housing Society 8,200 10,200 20,000 12,000 7,350 1,350 3,150 108 K.D.A. Scheme No.1 & 1A 8,200 10,200 14,000 8,150 7,350 1,350 3,150 109 Kagzi Bazar 5,000 7,000 14,000 8,150 6,200 1,350 3,150 110 Karachi Administrative Cooperative Housing Society 8,200 10,200 14,000 8,150 7,350 1,350 3,150 111 Karachi Cooperative Housing Society 8,200 10,200 14,000 8,150 7,350 1,350 3,150 112 KausarNiazi Colony 700 2,200 1,500 1,000 1,250 1,550 3,400 113 KBR 700 2,200 1,500 1,000 1,250 1,550 3,400 114 Khaliquzaman Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 115 Khanto Colony 700 2,200 1,500 1,000 1,250 1,550 3,400 116 Khokhrapar 700 2,200 1,500 1,000 1,250 1,550 3,400 117 Khudadad Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 118 Kiamari 1,100 2,600 4,250 1,900 1,700 1,550 3,400 119 Kolachi Co-operative Housing Society 5,000 7,000 14,000 8,150 6,200 700 2,500 120 Korangi Creek (Cantonment Board) 2,600 4,600 12,000 6,250 3,400 1,550 3,400 121 Korangi Creek Deh Dih 700 2,200 1,500 1,000 950 1,550 3,400 122 Korangi Insustrial Area 2,600 4,600 12,000 6,250 3,400 1,550 3,400 123 Korani Township 700 2,200 1,500 1,000 1,250 1,550 3,400 124 Laiqabad 700 2,200 1,500 1,000 1,250 1,550 3,400 125 Landhi Insustrial Area 1,400 3,000 5,150 3,200 2,150 1,550 3,400 126 Landi Township KDA 1,100 2,600 4,250 1,900 1,700 1,550 3,400 127 Lawrance Quarters 2,600 4,600 12,000 6,250 3,400 1,350 3,150 129 Lea Quarter 1,400 3,000 5,150 3,200 2,150 1,550 3,400 130 Liaqatabad 1,100 2,600 4,250 1,900 1,700 1,550 3,400 131 Liaquat Ashraf Colony 500 1,300 900 600 950 1,550 3,400 132 llanchor Quarters 2,600 4,600 12,000 6,250 3,400 1,350 3,150 133 Luckyone Mall 4,600 8,000 12,000 15,000 8,000 134 Lyari Quarters 700 2,200 1,500 1,000 1,250 1,550 3,400 135 M.A Jinnah Road 5,000 7,000 14,000 8,150 6,200 1,350 3,150 136 Mahajir Colony 500 1,300 900 600 950 1,550 3,400 137 Mahmoodabad 1,400 3,000 5,150 3,200 1,700 1,550 3,400 138 Main Clifton Road Khayaban E Iqbal Road 8,200 10,200 20,000 12,000 16,000 - - 139 Malir Cantonment 10,200 12,200 22,000 14,000 4,000 700 2,500 140 Malir City 700 2,200 1,500 1,000 1,250 1,550 3,400 141 Manghopir Road & Adjacent Locality 500 1,300 900 600 950 1,550 3,400 142 Manora 1,100 2,600 4,250 1,900 1,700 1,550 3,400 143 Maripure 1,100 2,600 4,250 1,900 1,700 1,550 3,400 144 Market Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 145 Marriot Road 2,600 4,600 20,000 12,000 6,200 1,350 3,150 146 Metrovil 2 Corridor Area 1,400 3,000 5,150 3,200 2,150 1,550 3,400 147 Metrovil I 1,100 2,600 4,250 1,900 1,700 1,550 3,400

148 Metrovil II & III KDA 700 2,200 1,500 1,000 1,250 1,550 3,400 149 Model Colony 10,200 12,200 22,000 14,000 3,400 700 2,500 150 Modern Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 151 MolJee Street 5,000 7,000 14,000 8,150 6,200 1,350 3,150 152 Muhammad Ali Cooperative Housing Society 8,200 10,200 20,000 12,000 7,350 1,350 3,150 153 Muslim Colony 2,600 4,600 12,000 6,250 3,400 1,350 3,150 154 Muslim Leage Quarter 1,400 3,000 5,150 3,200 2,150 700 2,500 155 Mustafa Abad 700 2,200 1,500 1,000 1,250 1,550 3,400 156 Nafisabad 1,400 3,000 5,150 3,200 2,150 1,550 3,400 157 Nasim Colony 700 2,200 1,500 1,000 1,250 1,550 3,400 158 National Cemetn Employees Cooperativ 2,600 4,600 12,000 6,250 3,400 1,350 3,150 Naval Housing Society, Karsaz, Shahrah-e-Faisal, 159 30,000 35,000 40,000 45,000 12,000 - - Karachi Naval Housing Society, Zamzama, Defence Housing 160 55,000 60,000 70,000 75,000 - - - Authority, Phase V, Karachi 161 Navel Colony, Karachi West 1,100 2,600 12,000 6,250 1,700 1,550 3,400 162 Nazimabad 2,600 4,600 12,000 6,250 3,400 1,350 3,150 163 Neelum Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 164 Nepiar Quarter 2,600 4,600 14,000 8,150 3,400 1,550 3,400 165 New Challi 5,000 7,000 20,000 12,000 6,200 1,350 3,150 166 New Golimar 700 2,200 1,500 1,000 1,250 1,550 3,400 167 NORE-II 8,200 10,200 20,000 12,000 7,350 N/A N/A 168 North Karachi (All sectors except 1 to 6) 1,400 3,000 5,150 3,200 2,150 1,550 3,400 169 North Karachi (sector 1 to 6) 1,100 2,600 4,250 1,900 1,700 1,550 3,400 170 North Karachi Industrial Area (Sector-12) 700 2,200 4,250 1,900 1,700 1,550 3,400 171 North Nazimabad (Block-B & F) 5,000 7,000 14,000 8,150 6,200 1,350 3,150 172 North Nazimabad (excluding Block-B & F) 2,600 4,600 12,000 6,250 3,400 1,550 3,400 173 North Town Residency, Gadap Town 500 1,300 900 600 950 700 2,500 174 Nusrat Bhutto Colony 700 2,200 1,500 1,000 1,250 1,550 3,400 175 Old Frere Street 5,000 7,000 14,000 8,150 6,200 1,350 3,150 176 Old Golimar 700 2,200 1,500 1,000 1,250 1,550 3,400 177 Old Town Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 178 Orangabad Quarters 1,100 2,600 4,250 1,900 1,700 1,550 3,400 179 Orangi Town 700 2,200 1,500 1,000 1,250 1,550 3,400 180 P.I.B. COLONY 1,400 3,000 5,150 3,200 2,150 1,550 3,400 181 P.S. Mahmoodabad 5,000 7,000 14,000 8,150 6,200 - - 183 Pak Colony 1,400 3,000 5,150 3,200 2,150 1,550 3,400 184 Pakistan Employees Cooperative Housing Society 8,200 10,200 20,000 12,000 7,350 1,350 3,150 Pakistan Railway Employees Coop Housing Society, 185 500 1,300 900 600 950 - - Project 2A-1, Depot Hill Station 186 Paposh Nagar Quarters 1,100 2,600 4,250 1,900 1,700 1,550 3,400 187 Paria Street 5,000 7,000 14,000 8,150 6,200 1,350 3,150 188 Parsi Colony (Silence Towers) 1,400 3,000 5,150 3,200 1,700 - - 189 Pasban Muhallah 700 2,200 1,500 1,000 1,250 1,550 3,400 190 Peerabad 700 2,200 1,500 1,000 1,250 1,550 3,400 191 Port Qasim 700 2,200 4,250 1,900 1,700 1,550 3,400 192 Preedy Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 193 Qaidabad 700 2,200 1,500 1,000 1,250 1,550 3,400 194 Qasba Colony 700 2,200 1,500 1,000 1,250 1,550 3,400 195 Qasimabad 1,100 2,600 4,250 1,900 1,700 1,550 3,400 196 Queens Road Quarters 5,000 7,000 20,000 12,000 6,200 1,350 3,150 197 R.A. Lines 5,000 7,000 14,000 8,150 6,200 1,350 3,150 198 Rafa e Aam Cooperative Housing Society 1,400 3,000 5,150 3,200 2,150 1,550 3,400 199 Railway Quarters 5,000 7,000 20,000 12,000 6,200 1,350 3,150 200 Ram Bagh Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 201 Ram Sawami Quarters 2,600 4,600 12,000 6,250 3,400 1,350 3,150 202 Rizvia Colony 2,600 4,600 12,000 6,250 3,400 1,350 3,150 203 Sadar Bazar Quarters 5,000 7,000 14,000 8,150 6,200 1,350 3,150 204 Saeedabad 1,100 2,600 4,250 1,900 1,700 1,550 3,400 205 Saima Arabian Villas 700 2,200 1,500 1,000 3,000 700 2,500 206 Saima Paari Mall Hyderi 4,000 6,500 12,000 15,000 4,200 207 Saima Square One Mall 4,000 6,500 12,000 15,000 6,200

208 Saleh Mohammad Street Housing Society 5,000 7,000 20,000 12,000 6,200 1,350 3,150 209 Sands Pit 700 2,200 1,500 1,000 1,250 1,550 3,400 210 Sarafa Bazaar 5,000 7,000 20,000 12,000 7,350 1,350 3,150 211 Saudabad 1,100 2,600 4,250 1,900 1,700 1,550 3,400 212 Scheme-33 (excluding Metroville-III) 1,100 2,600 4,250 1,900 1,700 1,550 3,400 213 Shah Faisal Colony 700 2,200 1,500 1,000 1,250 1,550 3,400 214 Shah Faisal Town 1,400 3,000 5,150 3,200 2,150 1,550 3,400 215 Shah Latif Town Scheme-25 KDA 500 1,300 900 600 950 1,550 3,400 216 Shahrah e Iraq 5,000 7,000 14,000 8,150 6,200 1,350 3,150 217 Shahrah-e-Faisal 5,000 7,000 20,000 12,000 6,200 1,350 3,150 218 Shahrah-e-Liaquat (Frere Road) 5,000 7,000 14,000 8,150 6,200 1,350 3,150 219 Shanti Nagar 700 2,200 1,500 1,000 1,250 1,550 3,400 220 Shershah Colony & Village 700 2,200 1,500 1,000 1,250 1,550 3,400 221 Shireen Jinnah Colony 1,100 2,600 4,250 1,900 1,700 - - 222 Sindhi Muslim Cooperative HousingSociety 15,000 17,000 24,000 18,150 7,350 1,350 3,150 223 Serai Quarters 5,000 7,000 20,000 12,000 10,000 1,350 3,150 224 SITE II Superhighway 700 2,200 4,250 1,900 1,700 1,550 3,400 225 SITE Industrial Area 2,600 4,600 12,000 6,250 7,350 1,350 3,150 226 Soldier Bazar Quarters 2,600 4,600 12,000 6,250 3,400 1,350 3,150 227 South Napier Road 5,000 7,000 14,000 8,150 6,200 1,350 3,150 228 Surjani Town KDA Scheme-41 400 900 800 1,000 950 700 2,500 229 Tahilram Quarters 2,600 4,600 12,000 6,250 3,400 1,350 3,150 230 Taiser Town, Gadap Town 700 2,200 1,500 1,000 950 700 2,500 231 UP Muhajireen Society 700 2,200 1,500 1,000 1,250 1,550 3,400 232 Upper Gizri PS Gizri 8,200 10,200 14,000 8,150 7,350 1,350 3,150 233 Usmani Colony Society Near Rizvia Col 1,400 3,000 5,150 3,200 2,150 1,550 3,400 234 Wadhomal Odhoram Quarters 2,600 4,600 14,000 8,150 3,400 1,550 3,400 235 Waheedabad 700 2,200 1,500 1,000 1,250 1,550 3,400 236 Wilayatabad 1,100 2,600 4,250 1,900 1,700 1,550 3,400 237 Zaibunnisa Street 5,000 7,000 20,000 12,000 6,200 1,350 3,150 2. This notification shall take effect on and from the 1st day of November, 2024. [F. No.2(16)R&S/2024] Angel David