The undersigned is directed to refer to NFIR’s letter No. IV/RSAC/Conf./Part IX, dt. 13.02.2018 and No. 1/3/Part I, dated 04.04.2018 and AIRF’s letter No. AIRF/55(141), dated 0906.2018 on the above subject and to state that the matter is under examination in Board’s Office.