Welcome to the group of Practicing Company Secretaries in India

[Anurag Jain]

Hello everyone

Welcome to the group of Practicing Company Secretaries in India

Lets start with introduction.

[Prashant Surve]

Hi respected collegues,

 

Kindly refer to my work profile for my introduction and Services offered by me.

 

Regards,

 

Prashant C. Surve

 -----------------------------------------------------

Prashant CS & Associates

Practising Company Secretaries

Office: B1/904, Anand Krupa Towers,

Hajuri, Wagle Estate, Thane 400604.

Email: prashan...@gmail.com

Contact: 9819126525

-----------------------------------------

 

 

 

 

[vaibhav shah]

Dear Mr. Jain

Thanks for the creation of this type of group and inviting me.


Regards,
Vaibhav Shah
Practising Company Secretary
9029522570

[neha goyal]

Thank you Anurag Sir for uniting Practicing Company Secretaries in one forum. This will really pave the way for PCS like me who are freshers who will get the expert guidance of Seniors like you.

-- 

Regards, 
N.G.& Associates,

Neha Goyal

Company Secretary

Mob: 9873196784

[KAMALJEET KALRA]

Hello everyone

My name is Kamaljeet Singh Kalra. I'm Company Secretary in Practice in Kanpur n got my Certificate of Practice last year.

Previously i was working in Noida with a Practicing Company Secretary Firm as an associate. 

--
Regards
Kamaljeet Singh Kalra

Company Secretary
Mob:09838755500

[Tarun Goyal]

thanks guys for inviting me its my pleasure to join this group

[REEMA JAIN]

Thank You for joining me in the group.

I am Reema Jain and got membership last year. I start my practice with my Friend Ms. Monika

--
Thanks and Regards

RMS & ASSOCIATES
Reema Jain/Monika

Delhi

9871230739

[suchi gupta]

Hi Friends,

          Thank You for inviting  me to join this Practicing Company Secretaries group.

 

          My name is Suchi Gupta, I got my Membership last year and presently working with a Ca in NOIDA

--

Thanks & Regards

 

CS Suchi Gupta

Suchi Gupta & Associates

Practising Company Secretary

C - 94, Sector 10, NOIDA,

Uttar Pradesh

91-9560353459 

[SHWETA SHARMA]

Hi Everybody

 

Thanks for ur brief introduction

 

I m Practising Company Secretary in Mumbai. I got my COP No. Last year 2010.

 

I m into Secretarial work since 2005, with R. N. Shah & Associates & Currently working with S A R A & Associates, chartered Accountants.

 

Feels good to be in group of so learned professionals.

 

Thanks Anuragji.

 

 

On Sat, Feb 12, 2011 at 2:06 PM, CS Pinkush Jaiswal <cspi...@gmail.com> wrote:

Hello to all respected collegues,

 

Its Been Pleasure to join this Group.thanks to Anurag sir for this

 

Presently i am practicing in Nagpur,Maharashtra.

 

I have also specialised my Services in IPR SERVICES as well as in Accounting.

 

Kindly go through My brief Profile,attached with this mail.

 

For any assistance kindly contact me on the given number or mail me

 

 

--
THANKS AND REGARDS
CS Pinkush Jaiswal
Company Secretary
170, Shivneri,
New Ramdaspeth
Nagpur -440 001
Maharashtra, India

Telephone: + 91-712-2455392
Mobile: +91 9422507748
E-mail: cspi...@gmail.com

 

 

 

 

On Sat, Feb 12, 2011 at 1:07 PM, Tarun Goyal <taru...@gmail.com> wrote:

--
THANKS AND REGARDS
CS Pinkush Jaiswal
Company Secretary
170, Shivneri,
New Ramdaspeth
Nagpur -440 001
Maharashtra, India

Telephone: + 91-712-2455392
Mobile: +91 9422507748
E-mail: cspi...@gmail.com

[Tarun Goyal]

HEY FREINDS ,
KINDLY VISIT THIS WEBSITE FOR ALL PROFESSIONAL SOLUTIONS

http://mtasgroup.com/

On Sat, Feb 12, 2011 at 3:00 PM, SHWETA SHARMA <csshwe...@gmail.com> wrote:

Hi EveryboEdy

[REEMA JAIN]

Dear Collegues

I have a quarry regarding share application money. Please clarify it with the relevant case laws, provision, opnion

"Can a company accept share application money in excess of the authorized share capital?"

Eg: In a Company having 10 lac Authorised Capital and 10 Paid up share capital and company accepts share application money. Can a company accept it? If the company is already accept then what are the consequences and what are the ways to came out without any penalty..

On Sat, Feb 12, 2011 at 8:53 AM, Prashant Surve <prashan...@gmail.com> wrote:

--
Thanks and Regards

Reema Jain

Practising Company Secretary

9871230739

[kaushal ameta]

Hi Friends,
         
 I m Practising Company Secretary in indore. 

Thanks & Regards
KAUSHAL AMETA & CO.
COMPANY SECRETARIES
404, NAVNEET PLAZA,
5/2 OLD PALASIA
INDORE-452001
CALL US AT (O) 0731-4202337
 CELL :- 9893523155, 9229262161

 

On Sat, Feb 12, 2011 at 3:00 PM, SHWETA SHARMA <csshwe...@gmail.com> wrote:

--
Thanks & Regards
KAUSHAL AMETA & CO.
COMPANY SECRETARIES
404, NAVNEET PLAZA,
5/2 OLD PALASIA
INDORE-452001
CALL US AT (O) 0731-4202337
 CELL :- 9893523155, 9229262161

[Raghav Mulay]

Hello to all.

I am CS Raghav Mulay and am Practicing in Mumbai.

I got me CoP in June, 2010.

It really is a pleasure to join this group of PCSs.

--
CS Raghav Mulay
Practicing Company Secretary,
Mumbai, Maharashtra
Mob: +919175179308

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[CHANDRA PRAKASH JHA]

Hi Friends,

          Thank You for inviting  me to join this Practicing Company Secretaries group.

 

          My name is chandra prakash jha presently working in ca form in nagpur 

On Sat, Feb 12, 2011 at 3:50 PM, kaushal ameta <7kau...@gmail.com> wrote:

[KHUSHBOO CHANDRA]

Dear All

 

CS Khushboo on this side. I am PCS in Patna. Enrolled as member of the recognised institute in June, 2010

 

Its my pleasure to be in touch wid u all nd to share knowledge & experience..

 

regards,

Khushboo

On Sat, Feb 12, 2011 at 3:50 PM, kaushal ameta <7kau...@gmail.com> wrote:

[sakshi mittal]

hello everybody,

i am sakshi mittal,practising as a CS in delhi.

--
Regards
Sakshi Mittal

Company Secretary

+91 9891897897

[Richa Rajgaria]

Hi everyone!!

 

Its a gr8 pleasure to get in touch with everyone and share and help each other with their knowledge and experience.

 

Thanks to Mr. Anurag for taking this initiative and help us grow.

 

I am Richa here. I have recently started my practise and looking forward for support and guidance from my fellow members.

 

 

Regards,

Richa Rajgaria

 

Richa Rajgaria & Co.

Goregaon( east)

Mumbai.

9820141657

[-->Rj]

Dear Professional Colleagues

Greetings for the day!

This is Rahul Jain, Practising Company Secretary from Hyderabad.

Firstly, I Thank Mr Anurag Jain for taking such an initiative and inviting me to this group of budding Practising Company Secretaries.

I am sure this virtual forum will provide all of us an opportunity to help each other by sharing our knowledge, work experiences and other issues related to our CS profession.

So friends, lets be in touch and keep the momentum going. 

Thanks & Regards
CS Rahul Jain

Practising Company Secretary 
www.csrahuljain.co.nr

On Sat, Feb 12, 2011 at 8:53 AM, Prashant Surve <prashan...@gmail.com> wrote:

--

[Madhuri Metkar Dalal]

Hello everyone,

 

Thanks to Anurag for forming this group. I am Madhuri and have obtained the COP very recently.

 

It feels great to be in touch with all you guys..

Regards

Madhuri

[ketan kank]

Hello Everybody!

 

 

I am Ketan Kank, Practicing Company Secretary, Pune. Thanks for creating this platform and inviting me to join the same.

 

 

Thanks and Regards

Ketan Kank

9890744540

[mukta Suyal]

Hi Everyone.........

Its great pleasure to be a member of this gropu

I am Mukta Suyal and got my membership last year and i am working in Delhi. And i hope it will be value addition for all of us.

On Sat, Feb 12, 2011 at 9:51 PM, sakshi mittal <saksh...@gmail.com> wrote:

--
Regards-
Mukta Suyal

[mansi modi]

Hello,

I am Mansi Modi, Practising Company Secretary in Mumbai.

Its my pleasure to be a member of this group.

-- 
Regards

Mansi Modi

09029022778

On Sat, Feb 12, 2011 at 9:51 PM, sakshi mittal <saksh...@gmail.com> wrote:

[Esha Sharma]

---------- Forwarded message ----------
From: Esha Sharma <eshas...@gmail.com>
Date: Mon, Feb 14, 2011 at 3:00 PM
Subject: Re: Welcome to the group of Practicing Company Secretaries in India
To: madhurime...@gmail.com

Hello Everybody

This is Esha Sharma, i am a PCS working in sahibabad, would like to
share my knowledge and enhance it with your knowledge in coming
future. Hope to have a good association with members of this group.

--
Thanx & Regards
Esha Sharma
Practising Company Secretary

--
Thanx & Regards
Esha Sharma
Practising Company Secretary

[nagendra chauhan]

Hello Friends

 

I am nagendra chauhan working as practising company secretaries at delhi M/s. N S & Associates.

 

I deals in all RoC matter, Society, Partnership, Trust, Trademark, IEC code, Custom, Service tax, etc.

 

I also pertner In M/s. Amit Agrawal & associates.

 

 

Thanks & Regards

 

CS Nagendar Chauhan

+91-9990418389

Delhi

 

 

On Mon, Feb 14, 2011 at 9:21 AM, Madhuri Metkar Dalal <madhurime...@gmail.com> wrote:

--

CS Nagendra Chauhan

 

 

Warm Regards

M/s. N S & Associates
(Company Secretary)
+919990418389

ns.assoc...@gmail.com

[-->Rj]

Dear Ms Reema

To start with, Congratulations for initiating the first Query on this forum.

According to me, receipt of share application monies in excess of authorized share capital is not a default in law. Share application money is not considered as paid up capital unless and until allotment of shares against the application money is made.

Regarding time limit to convert such share application money into capital the law is silent. However, Company must allot the shares for such application money received within reasonable time. Until then such funds must be kept in a separate bank account and must not be utilized.  If the money is utilized, it will tantamount to acceptance (by conduct) of the share application and the acceptor has to issue & allot shares.

In nutshell, a company may accept share application monies in excess of the authorized capital.

Any other views solicited.

--

Thanks & Regards
CS Rahul Jain

www.csrahuljain.co.nr

[Aarti Ahuja]

Dear Ms. Reema,

Also note that if the share application money is received  from non-resident, Company has to issue and allot shares within 180 days or refund the money within 180 days as per FEMA.

-- 
Regards,
CS Aarti Ahuja,

Practising Company Secretaries

[-->Rj]

Dear Ms Reema

Ms Aarti Ahuja is right.

[neha gupta]

Very good morning Friends..........

I am Neha Gupta, PCS in Delhi .

Thanks for making me a part of this Group.

This forum of Professional will definitely work out as solutions to many of our problems.

Please keep sharing problems, knowledge and experiences.  

From:

Neha Gupta & Associates

Neha Gupta

9891602327

[Prashanth Bhat]

Dear   All,

I am CS Prashanth Bhat, practicing from Bangalore.

I am very glad to be part of a professional forum specially for Practicing Company Secretaries.

Thank you Moderator for creating this forum and giving an opportunity to share views of different professionals across the country.

Let's use this forum for sharing knowledge,  opinion and experience.

Let's enjoy the happiness of sharing....

All the Best.......

---------------------------------------------- 

Prashanth Bhat
Practicing Company Secretary

No.53, 2nd Floor, 1st Main, 10th Cross

Thyagarajanagar, Bangalore

Cell:09449127813
Tel.:080-26768141

[shweta gupta]

hello friends

first of all thanks for creating such platform where freshers like me
will be really benefited.

myself Shweta Gupta , practising at Ichalkaranji, Kolhapur.

i feel really grateful for being invited

keep sharing various thoughts as knowledge grows by sharing........

with regards
CS Shweta Gupta

--
with regards
Shweta Gupta
Company Secretary

[arati dudhawale]

Hi

It feels glad to be part of this group.
Thank u for making me a part of this professional group.

Regards,
Arati s. Dudhawale
Company Secretary.
9960187188

[Sweta Singh]

Hi,

I am Sweta Singh, practising in Bangalore.

Thanks for making me a part of this group.

Regards

Sweta Singh

9886628306

[srishti agarwal]

Hello, to all
I m CS Srishti Agarwal, from Pune
If i could help you i would be glad to do that

My email id is  srishtiag...@gmail.com

Thanks and Regards,

Srishti Agarwal
Company Secretary
Cell 8087602240

On Tue, Feb 15, 2011 at 9:33 AM, Aarti Ahuja <csart...@gmail.com> wrote:

[rupali modi]

Hi everyone...

 

Can anyone provide me format of minutes of Management Commitee

--
Thanks & Regards:-

RUPALI MODI

Practising Company Secretary

Mob.:-+91- 98274-46654

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[inder tekchandaney]

Hello, to all
I m CS Dinesh Mishra, from Mumbai

If i could help you i would be glad to do that

My email id is  dines...@gmail.com

Mobl no.9702078731

 

On Tue, Feb 15, 2011 at 1:30 PM, srishti agarwal <srishtiag...@gmail.com> wrote:

[Kirti Gohil]

Thank you for creating such type of group and inviting me.

 

Kirti

[phaniraj]

Dear fellow professionals,

I am Phaniraj H S, a Practising Company Secretary in Bangalore.

My areas of practice include FEMA, Drafting of Consortium Finance
Documents and other Charges related documentation, MSME Registrations
in Karnataka and other registrations under the karnataka Industral
Policy.

Thanks and Regards,
Phaniraj H S
PCS
09916941581

[swati chadha]

Hi Friends

There is an enquiry from one of my client. Both Mr. A and Mr. B are Foreign nationals residing in singapore. They wish to form a private limited company in India. Both are going to be Directors and equal shareholders in the Pvt. Ltd. company
My query is that can they form a Pvt. Ltd company in India without any local director. Is this permissible under the companies act. They do not have any local proof but can provide all documents where they reside in Singapore.
Also if they make payment of my professional fees for formation of company by Wire Transfer - Is it permissible or any RBI permission is needed for that ?
Your expert views will be of Great help to me

Regards

Swati chadha

Company Secretary

Regards
Swati Chadha 

[CS Apar]

Hi phaniraj

There is an enquiry from one of my client. Both Mr. A and Mr. B are Foreign nationals residing in singapore. They wish to form a private limited company in India. Both are going to be Directors and equal shareholders in the Pvt. Ltd. company

My query is that can they form a Pvt. Ltd company in India without any local director. Is this permissible under the companies act. They do not have any local proof but can provide all documents where they reside in Singapore.

Also if they make payment of my professional fees for formation of company by Wire Transfer - Is it permissible or any RBI permission is needed for that ?

Your expert views will be of Great help to me

APAaR Singh
Company Secretary

Cell: +91-92133-57939

On Thu, Feb 17, 2011 at 12:08 PM, phaniraj <phanih...@gmail.com> wrote:

[CS Pradeep Chawla]

Dear Apar,

There is no prohibition of incorporating a indian private company by the foreign nationals under the companies act, 1956.

If the foreign nationals who are intending to incorporate a private company do'nt have any proof of india even then they can incorporate a private company.

but whatsoever the documents which shall be coming from the foreign country should be notarised and appostiled or consularised from the indian embassy of the home country of the foreign nationals.

Initial when the foreign nationals shall be applying for the DIN shall have to furnish their proof duly notarised and consultarised in the way mentioned above.

for any sort of clarification, write or mail again . my details are given below .

---------------------------------------------------
Thanks & Regards
CS Pradeep Kumar Chawla

Pradeep Chawla & Associates.
(Company Secretaries)
12/199, Geeta Colony,
New Delhi- 110031

Contact Details:
Mobile   +91-9999187863
             +91-9717668848
Email. csprade...@gmail.com

--
---------------------------------------------------
Thanks & Regards
CS Pradeep Kumar Chawla

Pradeep Chawla & Associates.
(Company Secretaries)
12/199, Geeta Colony,
New Delhi- 110031

Contact Details:
Mobile   +91-9999187863
             +91-9717668848
Email. csprade...@gmail.com

[Vinayak Bhat]

Dear   All,

I am CS Vinayak Bhat, practicing from Bangalore.

I am very glad to be part of a professional forum specially for Practicing Company Secretaries.

Thank you Moderator for creating this forum and giving an opportunity to share views of different professionals across the country.

Let's use this forum for sharing knowledge,  opinion and experience.

Let's enjoy the happiness of sharing....

All the Best.......

--

Regards,
Vinayak Bhat
Company Secretary

# 53, 2nd Floor, 1st Main,
10th Cross, Thyagarajanagar,
Bangalore - 560 028
Cell -9886032325
Tel -080-26768141

[CS Pradeep Chawla]

Dear all,

its a great opportunity for all of us to upgrade our knowledge by sharing our experience.

I hope that more and more practicing should join so that the knowledge of all of us should be enhanced to a great level .

[Richa Rajgaria]

Hi everyone!!

 

I am Richa Rajgaria, a practising Company Secretary from Mumbai..

 

I have recently started my practice and looking forward for  your support and guidance through this excellent platform.

 

Can anyone please explain the full procedure for issue of sweat equity shares in a private limited company??

 

Thanks and Regards,

 

Richa Rajgaria & Co.

Company Secretaries

--

[Ananthalakshmi S]

Hi All

I am Ananthalakshmi. I have recently moved to practising on myown in Bangalore. 

I also look forward for guidance and support from this group.

Hi Richa

For issue of sweat equity shares in a private company, you have to follow the procedures of Unlisted Companies (Issue Of Sweat Equity Shares) Rules, 2003

the following are the basic steps

1. Draft an agreement between the company and persons to whom they are to be issued

2. Hold a Board meeting to convene the EGM (since all the sweat equity has to be approved in a general meeting)

3. Parallelly get a certificate from CA or Merchant Banker for the valuation of shares

4. Most important point, sweat equity issued should not be more than 15% of the Paid up Capital of the COmpany

5. Hold EGM

6. File Forms

7. Hold BM to issue the shares

8. File the form

I guess i have covered most of the points. If anyone can add other details (those if i have left out), it will be really helpful for me also.

Thanks

Ananthalakshmi S

--
Ananthalakshmi S.

Company Secretary, Bangalore - India | +91-99809-18981 | linkedin

[awanish dwivedi]

Thanks friends for considering me for this elite group and i m doing consultancy since last 5 year and we  are four cs  in our organisation and my partner is also chairman of NIRC and i also own one company and LLP which is engaged in providing consultancy in the Merger and acquisition and Foreign company set up and other legal matter related with the Company law

 

Highly regards and thanks to all

On Fri, Feb 11, 2011 at 4:49 PM, Anurag Jain <allc...@gmail.com> wrote:

Hello everyone

Welcome to the group of  Practicing Company Secretaries in India

Lets start with introduction.

--

Awanish K. Dwivedi

              ACS,LL.B.
Awanish Dwivedi & Associates
Company Secretaries
574,2nd Floor, Main Road

Chirag Delhi,New Delhi-110017

Off: 011-46074119

Mo.-+91 9871415344

www.adassociates.asia

[Bhavana Shewakramani]

Hiii!!!! everyone.

 

I am Bhavana Shewakramani, practicing at Mumbai , recently started my practice as cs.

 

Looking forward for a great support and guidance from all you experts out there. A hearty thanx to the moderator to form this group.

 

Regards

 

Bhavana S

--

B.P.Shewakramani & Asso.

COMPANY SECRETARIES

Cell: 9321773623.

Off: 25342124

 

Money follows success, success follows knowledge.

 

[Mayuri Lal]

Dear Sir/Madam,
 
We are going to incorporate a Private Limited Company which will be buying and selling foreign currency i.e will be dealing in foreign exchange and also into travel and tour business.. I am a fresher in this filed and require some guidance relating to the process of registering the Company with RBI as a Fully Fledged Money Changer (FFMC).
 
Since your Company is dealing in foreign exchange, the Company must be registered with RBI as well.
 
I need some guidance regarding the above issue. Would be great is u can provide me with the checklist and the documents for the same.

and for now the the name hass been approved and the icorpration docs are filed...

 

Has anyone done the above procedure ...if yes i need the formats of teh documents required for thr registering the company with RBI
--
Regards,

CS Mayuri Lal

--
Regards,

CS Mayuri Lal

[kaushal ameta]

Hi Friends

 

i want to purchases 20-25 mumbai or MH  registered companies  (pvt or ltd)

[Ankita Agarwal]

Hello frens

I am Ankita Goel, practicing from Guwahati.
I am glad to be a part of this forum.
Good to see you all.

Regards,
Ankita

On 2/18/11, Vinayak Bhat <vinb...@gmail.com> wrote:
> Dear All,
>
>
> I am CS Vinayak Bhat, practicing from Bangalore.
>
> I am very glad to be part of a professional forum specially for Practicing
> Company Secretaries.
>
> Thank you Moderator for creating this forum and giving an opportunity to
> share views of different professionals across the country.
>
> Let's use this forum for sharing knowledge, opinion and experience.
>
> Let's enjoy the happiness of sharing....
>
> All the Best.......
>
>
> --

> *

> Regards,
> Vinayak Bhat
> Company Secretary
> # 53, 2nd Floor, 1st Main,
> 10th Cross, Thyagarajanagar,
> Bangalore - 560 028
> Cell -9886032325
> Tel -080-26768141

> *
>

[CS Pradeep Chawla]

Hi Friends,

I am Practicing Company Secretary, We are four Company Secretaries working together. We are specialized in Compounding and Approval cases relating to Company Law.

Our office is at Geeta Colony, New Delhi .

[priya joshi]

Hello everyone,

 

Its a great pleasure to get introduced with u all..

Looking forward for continuous support , help, guidance and referrances from you all..

Lets achieve excellance and expertise in our field in cooperation with each other... lets grow togather..

Thanks and regards,

CS Priya Joshi

[swetha bhandari]

Hi All,

 

Good to be a part of you all and the forum.

 

Looking Forward for continuous support, help, guidance and referrances from you all.

--
Regards,

Swetha Bhandari

Practising Company Secretary,

Bangalore

+91-9945025551

[Harnath Choudhary]

Dear all friends,

this is Harnath Choudhary, Practising Company Secretary from mumbai..

its my pleasure to be a part of this group.

Thanks & Regards,

Harnath Choudhary,

Company Secretary

9594164163

[Vikas Paliwal]

Dear All,

One of my friend has been passed out in MBA (finance) from  EIILM University, Jorethang, Sikkim, is fully recognized and approved by University Grants Commission (UGC) vide letter no. F. 9-19/2007 (CPP-I) dated 09the May 2008 and is established under Sikkim State Legislature ACT No. 4, 2006, Government of Sikkim. The Act was notified and published under the Government of Sikkim Gazette Notification No.28/LD/2006, dated April 3, 2006.

Now my question is it whether he can get exemption from the paper - Accounts and Cost Mngt of CS Executive level.

Looking Forward for  support..

 

--
Regards,

Vikas Paliwal,

Company Secretary.

(Ph. 099 2929 8585)

[SAVITA]

Hi Friends,

 

I am practicing Company Secretary, working in Delhi and NCR since last few years. I have specialisation in Secretarial Matter, Taxation, Finance, Excise and Service Tax.

 

Do contact me, if you have any work related to all this.

--
Thanks & regards,

CS SAVITA RANI
COMPANY SECRETARY
Email : savita....@gmail.com
           savita...@yahoo.co.in

[Arti Khetan]

Hello All,

Hope all are doing fine..
I m a practicing Company Secretary from Ahmedabad and soon will be shifting to Gurgoan.
I m looking forward to work with a firm of Company Secretaries in Gurgoan

So if there is any requirement, please let me know....

Thank You



Regards,
Arti Khetan

[GUNJAN BARATH]

Hello all ,

 

 

I am a practicing Company Secretary in Bangalore. I am looking in for a association here in bangalore with a Company Secretary .

 

So in case please feel free to contact me 

 

Regards 
Mrs. Gunjan Sandu

[Garima Parikh]

 

Hello Friends,

 

Thanks for inviting me, I am practicing company secretary in ahmedabad as well as from udaipur. This is a great efforts put by all the Company Secretaries and its my pleasure to be part of it. So if there are any requirements from myside, please let me know.

 

Regards

 

Garima Mehta

Practicing Company Secretary

+919928784741

garima....@gmail.com