ftypavifmif1avifmiafameta!hdlrpictpitmFilocD@=|?X?Ybiinfinfeav01infeExif*infemimeapplication/rdf+xmlViprp8ipco av1C ispe,pixiipma(irefcdsccdscClmdat !u-h@2zA\Lܖ%װw&| 4X.p-Ug1 OJYMj.;b@nƜE ^]1><dKbLu~'<~* gY[R&C[_=v"՜UْL]'M_IgȿWwYO4սc(zݜxJŰXT`fRC)xDK~hfݙ5w%}y|ItA~h-X/,o[TFYXs}sf?㫖K|[vs Х4KS# ,ħuɧ/x5 fzG Ktk=;?@%C*tBrZΉ%=Rf`s*[d7(Nb2Ic E\ 筊B) Akfw ?`G<0ͷb85hZtOc}D(S<(T}-~&|o7 pj eZbl![N |*B%֭?ޣWj.y)U(ta i:& ,+\ޯǤH .NXOb}{p|Z%h ;|Ok1EY25Ne1a2*Ԓ̐An]9t< v^L2< ^cgӣgf[$oV݀ "Hi A\2Ԯ`Kl?+bQ!S!l wFh w{r{ꫮ lrXR.z h@A#WGО>"PAЉ ,2f6W6֑ +){ޜ\2H ۞՗VAP@PU*> )#GDy2~rТX: KwF`P 3F7$bN}Ӥ a:_[Tx ~[3f]?z 7h1s)8:S(85:ސg|ۂ&np߀rqXsT9gCg\IUƦ6wYRS\ۄxzSIO"H&8g$]HQ` =-ŨG?~Ldjh. LEQx9%w̬,&Ub tॿ[N$APǾk {R!s܁U#4MKT3~:k U䥊o0I1F.Bd Jߔj`ro(3Fh֯0΋9FYτaKڳ%&8/@Zd*sQy:]ae(*LV>/Ld uW mTɳYAkk+?2q\$ œE )KYr-?|!~@!Z:=bQhbӚ-ȷ6#G!#o_X4:Abft82Fa;v|x_|5vRIu͢J9/c%qt_8q-җhnRG Z@:>vɿP= &,CGQKH .[gy~#JAژ&f-V4u$cP!4v܅ˀ|mX,SPM{]8$4-{3qK¦̦6ƼPo S*gS(gRgaRO 2Kf7 L)l&{ WQ{ x7۰1%̕/tJʛG l ,> =U`Z#ø'F  MZ,1g|Lܰu]` ݿ<\zx̡*r.pC۾+b:s,9.7Ft(f/.#W.gן8Ao],8ԍ-9)[#ʺ3tv}|Y|V6Ak "&אHuβWwi]$Pc@FM%ʄy&p?vѢ1f$yJ(71زi7{!oe M79˖׌[c"6]fJ a5q|ε/ 6jQ8{8m~h9-M e\Q P+l_CjM;9xt#ğC@$3+Yޮ Ȣ@C5\bDݷB?nξ%ɝǍk0q,FnoTP 2⊣ŮZBHQY*7󽂣<-av3 7* j1)Jb0,G#͊HqF/ItXHn.)BXnȒ#GbŃ%,?1Dz*zx a)4 [Q˦w?тE1jZ*]YF3=&h}b\5wbA؉6(ȼDL߀koC!Nʹ(_[U{x1xW_lw(}e^i$b *sW;e=1TQmowXީF N-UXJw,7W`Gb<7屓ߧareL}Z{i4ыbrָg<[p !|WxZVWNȍt$Qh X]gwȷAsUp` A]Ѓaϰ;";)Bhd0* Lp&XRљ{@ ΋2/7N^ djn 8Im <`$إ!bC`Dvu ,z}YUm;}2;C7Ua\ ylw.G 5."ߩ;>4ʿqPsb/KImؓ>^NfjȾJ$;'Pzqv7:LU˹hY)fAA/ia*`/0i LaïΌ=s88\k@wi._B1 I `B J RO_>JcmeWNeG)b^qѠN=UN]ʅ!1k.$lq">ZEal]PTwgҰLv>,>Q - n!}EDnPX^uqcG}qE^qal+ RTQƃ)۝i Iȕ,&r|kke_k9)&\K"*~O,GJx(ŚBP<NwH Uӵ֋lO2ߥdV35P}8x%b~eFA%uy2gi2.1cv2HTlop#9@RfXݷ1Uu/0(Z"ZDO=D=MX{nЫi >p$#yBQ{u:9Y|XG Z|:l0[P޿i03sKAq:K3,'wl@qn -Ýh1Ջch^My7Y%8Rx4nsI3 47{ AFuu|ףMrqqSQ4 RTdppr8_>:"m~48?8\։ }(dذZngTf'H9w7  [QD /I1Ȅ*LLC=l8KݼGk'7:YHp͠Y1SW׀\;ʞh#~Պ񓕩jfJ\ 40) \ wmr QUB*v@BmVx@_VZwss{f*GjILˎsЎ F`G*C%!毱 etLBk$v=P]p`oZ zhGB=ss@z*dMl|ڶsE?Tk>;)E΢%$r2E+öSx_^%pU4^*9%?Dm TH#/7O|6ߠ ?,*E&wGyA>_Q`pXoX izR)+RZ-ba .PjܥnU꒚DbCvmӾz;J5vr~5F<)$6ud:ba6 ?m M*YLi&}VWH,1%F _NW78 TiMYValz?-]M͏S Es_I3>8֤N6P_g3`㓎 = 7HѼunFu'6yI$=Lv4ǭ&aCL:,)/8;Ok4Ɂ^Z$5<\ 5/+WJEx /M;\gS -:(I|pdNn{T 5X0~zJstOسd=9yA]yڅlE&lצʆrİ|qO(9B{|+ a|dSG5'=%1nw'UJ<-`m,FhfR,J3 >(,B.@M^\rrr! @6,.6;!4Q߇hKyQK~; {BczZDx}-M]xdWKгÂyYwnqVђ$v)1.g&xжq -V7H4Cjh?Wu'qZOp2=Ő?b븟/: *؛m~ 22G;̳o݂Z0fǕvgY hcNL9K,kjd;9|Ky T]b87Aa%HFr&E\꼢.:(\*R/ZVV:n)mS/ucݺ"O'j팲FOW<A?,%b6hx6,1Px  ?Zo>;Prm,oӦǛhp+ ⟩).gQiɤ{|P' @2`(xv&N64?JÄ= KITay~tNG쐒8'Ϝ"c. Fby@cavu$t=4l4KN8c,eGV@4_^8y:3 Rq| Di;kV}(%;,9&[[S7V;5攩L&NpI aq?_X,FҕP)l~pTPp2~ YV @uUmC<\G@6o!mґP0ƛFsh 巳_.v軘Qnao2`sV,-^)o3hkJzh9]V7lTvh> ׫p9?R*>)R(.ˬkֵ}C) j=(2t7ƠF*chKx ~☘0[X$B樊^hz.Øٝ8(?Ⱦ^&R_?[r9[= lgr @$A;r,П[:ǿg#(+ײݦf&l6>$M#; WV"CxHDnC_>Ev XPsGBPx"v򲒉i]_ `mg *׀I\q2Z;acr;C{$.=@"!: 89ybR|)wVnɰ^^yS*mɡ-DHCcH[egZjmwNUd YlCz0/ OE <-#sЮHZ5Q8Zty:/|ޞ /,$U{S9T "BnGYbtn_7PR^lsrlg{9j00A^lp2UB6DOŘ $ 'h3}2e~x=Rs!TQ ^jy2bUЏ9]x,pd&Cp71Չ `3SWzWcPHWVQ|{sG/9@[BxX4@V4Ѐ d|'} doZfwdže92l!>YMj&?y['Tu+liƉ hZyEL<cC3Qь{ :¬'GĽ{OsHБ\ %Vw+ \1ps/9#9['Likt*m!%B_URNtz>nHcLZ]!4IR̩Ċ'd\[Vd˻춲%]G^A Ē.X яGlTٟwrc ɻ9Wv.*IUF8l`L2)5/z(JSKyy8pȆc$5AnIg#XH ADH%!s-E A=ԫ'B7fr<zh;ws#AE1E )j?[n?y&1y Tj]Z&deԮ'VA'Ӿ2ҬZM.)Y0 9WV̵<RE[d6{Ko@[RY;> .Ջ4ZhS.HɿZ@Q&^1 VM)7 Jt7\ yA!&Ft'BV;/0c]+er^,hpm:J3dhnRl> b3 2<7w7=ӡRɅ!=tњߟʀ\ivj=Xn4NIץ޸6-gvSc&)JˬH$)ϴ5揰Bwbϝ@k9$1Uن_ !=xvkP]\ɷ?LU ^ ,+GE0$]ևjS R!3Ģu\|:UE^g8¬xv Y t/&9-b(Dko.#*1\m˭FMCoPpEÕ5]Ì|:51"?=7a<&x6bpTYa5NF!1D:&2E\ E (o;;BH= OtӇzp9¦ztzM% 5 >:"0uRtY`QQ}M.L5UZK u$eUrB^ n [ _aB6"i sp3^cR֐[.kI@5FSؗ~2vͻD†z|jq8Œ؃abV ]oC^ ah[71NGNgY{O=G&DPD6 w8Oؘ22V'cT? WE'Ҋ>1߾^+I8 w I5YM4 EV; TWҕp/99nPC#W@4$gza"$H-o^Q+&v 4' L9=K5H=4e0-b}1[0AJ~׾`m@Ƞ8HnMzc.fU\&3۵F3إj)Q 9@L?g0C?Tb "x/+.zemJtM^TЁrMNKIupDD@:~ք:FbY-p9(S=̙3|i(- e;h2v&H[ZYڅnQRm e-<oZ)HbR1LSR. 1qv+{> BV.+>sҊAB2P?Vs:[?o5Dp``Ǒ\l֝ם'.K/wԝxH׍>1VGON3@0UkDZJf5.«'QX7l"W.C BZXYE$sW3 _-x><%u5W=`} "x섚^+ N)UiƟ0VcyMTtFؼV/AUDI䄼J!_m*|d d,o [F YW)3:#efi!ǝ8ЅoŐt6X`Kdqk(P `qikGh3eI?/t,_+ 0DAH4Tqr IS .yMd!*S0N^ѭ&ca& .=jB O4,2R8 {m%z8b?a410)4ERÏY 6ZW@g,/D'#Y:YΘ^`"\i渮F%*W뱵"EӍB`?3Z 8dϏp*p-cc,zc _ԎH6C\H~rכ}A3mb_I D7WL]ҋzd6*+ۮ㔳+Y= Oyr=ތkR<`B-UJIԝ%Ԋ5-!vaoKJ3 =ﮍz^9V<ŇCLy oPsF?.Df1=WS?,r#YEiJ~iKc(L#}Wi`Mbnn^̀'r2ɉO? @g`/ Y&1ЖW?j0<ЎV,F>d|I{r9[j j]P2jXZWSQo@qWTC#v=i mJδv Gkh-)|kz^}.&9ֶF|D\MkG"rQI Z/6٬M:X}Cp\w%9z'DjYt\Ufz[f%r*\W&DHL?a0ڣ.7ܸG;incHz@ !r$a™KiRNͩ@`3QPp]=^ZgE >K,mSynۡ]/- j{1 f =Oi W+s?4 ?K0fq}4;)ygp{&Ѱ%\fWbp. )^J,0*|YkIG?UMW,݈me:up^TT]ްok#&a!wXGacᆁ)z{<Џ┻>ڤ Jqm@O胱|}l!Ш^Qխ-:(fB'$4昡lJZ vK %w0sC;TbX[F@xR.149s>vDӕ05"y;ɾC^5R {b9,Tju8=f{LS":"s`*cg愲T՗@A@$olL䢼y}ŮF1UL]+ոyNV˱V j23dl%HbPqV`FEi h'bݻؔ+[ 4Ea532lfmGQlf)הT2 d)}[g< )Jx.:AIGqO5v)uag! ka[~:荅fd.54Ha)%jD6v b:2%z;M;b?#;UnMSM"o^qQBdeGdW4NLryWfQC|P5CN=&YkSU]׮.\wIq][T!8B' D[[Fe;FKk.[-IqͫF3Z1¶LKхr+Jv@hԏ-e?MidF%9AFk7 (Oe;Qsӟ£ DODJKH[KW4qSn)(2cM8f'F^[9M p1J}$R#w]Kb)M%W3`$4"=5ҥ^O-aE,s0K&^Hb|4dnA#JohvxWC騌·C t'ÍXeH*sWŦv\9 +oXd(9J; jtsv ) KV̎TpՄLmCӧp} d (WY J,d {OjAXZ0WcT D*FmC*@Ш(]{_NΙ3M" R[ʘ+3Ey}3PR/k܌^G_N+֚B~ܟ$wAZMљjkV6HM?ǻIc=Uq.,AJ4Zi=GoQh,kCh^=-~QjT spvB89JI~} 5 B2*.2&[]~Y*ALLjGs[oT.d^B?ve@<胯`Q -?ԄٗЌ}{SOK?FDMSlW[I"UM$ܴɪ@dnlH Vs ~&Xs()`Ö'7I63lM,ɹ sVp_wPuY dql֯% DfOEUƚ[t1 o(t̕Eہmg9FW@XUʘ Osϧ&~*_OQ>ⴇp/A69lNVFJ2f$D9\ թ.ݥrFG "PJjqvZq9qui`acwaimDFnGtNE37kiRmYa85p ݰe'sT`dR92߇|UYBj'lvr@h8a}!襤Jn):REMapzj R{HVuWFRP{ (u= )ZM-+!tNط_R1E/X0duL|ۡxVyb@[yŸw?> ydEB5²Ij>Mt++r*zmNj_Q ;@y/QCvdyNG?EӐ]fs4mc؂FVO-T%lOB#58.4Vܴ` gy4<ȖF03`~-BP-=IPB8FExifMM*>F(`` 2026-06-22 {"doc":"DAHNSjPBf5U","user":"UAGy1h36XxQ","brand":"BAGy1rFjn6I"} 167d203f-15cc-4e49-8ff3-15ca6d65114a 525265914179580 2 Can CA Firms Advertise in India - Can CA Firms Advertise in India? ICAI's New 2026 Guidelines Explained Sachin Verma Canva (Renderer) doc=DAHNSjPBf5U user=UAGy1h36XxQ brand=BAGy1rFjn6I