FSSAI Registration for defence manufacturing units around EME (Engineers School), Avadi — backed by a 15+ year track record
Avadi defence manufacturing and engineering units around Heavy Vehicles Factory — fixed fee, deterministic turnaround and archived working papers. Call 9566-068-468.
Yes — every itinerant vendor, hawker or push-cart vendor selling food for human consumption requires Basic Registration in Form A under Section 31(2) read with Regulation 2.1.1, irrespective of the small turnover. Operating without registration attracts Section 63 penalty up to ₹5 lakh and 6 months imprisonment.
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Prices exclude GST. For enterprise pricing, call 9566-068-468.
Expert FSSAI in Avadi — qualified professionals, 15+ years experience, zero-penalty track record.
Turnover, capacity and activity assessed against Regulation 2.1 thresholds before any application is drafted. Avadi FBOs never end up under-licensed (Section 63 risk) or over-licensed (unnecessary fee).
Application drafting, fee payment, document upload, ARN tracking and inspection scheduling on FoSCoS handled end-to-end without a single login by the Avadi client.
Hygienic and Sanitary Practices documented against the applicable Part of Schedule 4 — manufacturing, dairy, meat or catering — to officer-acceptance standard for Avadi licensees.
Walk-through of the Avadi premises before the inspection — equipment placement, hygiene zones, employee health records and FSMS records all in order to clear the visit on first attempt.
Sample collection, NABL-accredited testing for the IS 10500:2012 drinking water parameters, and report uploaded to FoSCoS within 10 days for Avadi manufacturing FBOs.
Annual return on quantity manufactured/imported filed for every Avadi licensed FBO by 31 May under Regulation 2.1.13 — penalty under Regulation 2.1.13(3) eliminated.
Every FSSAI Registration engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — Avadi businesses operate where the cluster of defence manufacturing, engineering, industrial businesses that defines Avadi's commercial fabric, and served by short connections to Ambattur and Pattabiram and onward to central Chennai.
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Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — Avadi businesses operate where the business activity radiating outward from Heavy Vehicles Factory and nearby commercial pockets.
Deadline pressure points we see in Avadi: For Avadi engagements specifically — for Avadi units balancing production cycles with monthly GST and quarterly TDS compliance.
Calls upon the FBO to explain why the licence should not be suspended or cancelled
Authorises clearance of imported food consignments at port of entry by Customs
Voluntary scheme for food service establishments to obtain a transparent hygiene rating
Evidence of training of food safety supervisor as mandated for licensees and renewals
Used by petty FBOs with turnover up to twelve lakh rupees to apply for basic FSSAI registration
Used by FBOs seeking state licence or central licence depending on turnover and Schedule 1 category
Statutory certificate granted by registering or licensing authority evidencing valid FSSAI authorisation
Discloses category-wise production, sale, export and re-packaging volumes for the financial year
Every claim on this page can be traced back to a section or rule below.
Section 3(1)(j) defines a food business as any undertaking, whether for profit or not, carrying out activities related to manufacturing, processing, packaging, storage, transportation, distribution or import of food. The definition further extends to food services, catering services and the sale of food or food ingredients. This statutory definition determines whether a person must obtain registration or a license under the Act. Section 3(1)(n) supplements this by defining the food business operator (FBO) as the person responsible for ensuring compliance. Together these provisions form the threshold trigger for licensing tiers prescribed by Schedule 1 of the 2011 Regulations.
View sourceSection 26 casts a primary statutory duty on every food business operator to ensure that articles satisfy the requirements of the Act at all stages of production, processing, import, distribution and sale. The section bars unsafe, misbranded, sub-standard or adulterated articles from commerce. It also requires FBOs to provide assistance to enforcement officials. This responsibility persists irrespective of whether the operator holds a registration certificate or a license. Sub-section (2)(ii) is the principal hook for prosecutions filed under Sections 59 and 63, making this provision central to compliance training for new licensees.
View sourceSection 31 is the substantive licensing provision. It declares that no person shall commence or carry on any food business except under a license granted under the Act, with the exception of petty food manufacturers and tiny operators who only require registration. Sub-section (2) empowers the Authority to lay down procedure, fees, validity and renewal. Sub-section (4) prohibits any designated officer from refusing registration without recording reasons in writing. This section is the parent provision under which the Licensing and Registration of Food Businesses Regulations 2011 were notified, including the turnover-based tier structure.
View sourceRegulation 2.1.1 governs the basic FSSAI registration tier intended for petty food manufacturers whose annual turnover does not exceed twelve lakh rupees. The registration is obtained by filing Form A with the local registering authority, generally the Designated Officer at the district level. Petty FBOs include hawkers, itinerant vendors, small retailers, temporary stallholders and home-based food businesses. The certificate is granted in Form C and is valid for one to five years at the option of the applicant. The fee prescribed is one hundred rupees per year.
View sourceRegulation 2.1.5 prescribes the validity of a registration certificate or licence as one to five years at the option of the FBO. Renewal applications must be filed at least thirty days before the expiry of the existing licence on the FoSCoS portal. Renewal filed within ninety days of expiry attracts a late fee of one hundred rupees per day. After expiry of ninety days, the licence stands automatically cancelled and the FBO must file a fresh application. This regulation is the source of the renewal compliance calendar that licensees must integrate into internal controls.
View sourceRegulation 2.1.2 prescribes the state licence tier for FBOs whose annual turnover exceeds twelve lakh rupees but does not cross twenty crore rupees. Application is made in Form B to the state licensing authority on the FoSCoS portal. Manufacturers with capacity beyond petty thresholds but within Schedule 1 Part III limits, hotels rated up to four stars, storage units handling less than fifty thousand metric tonnes and most restaurants and caterers fall within this tier. The licence fee ranges from two thousand to five thousand rupees per year depending on category and the document is issued in Form C.
View sourceAvadi is Chennai's defence-industrial corridor, anchored by Heavy Vehicles Factory (HVF), Engineers Mechanical Engineering (EME) and adjoining industrial estates. GST filings often involve defence-procurement vendors, B2B engineering supplies and large-vehicle goods movement. Statutory correspondence for Avadi businesses routes through the Avadi Division, so we align every FSSAI Registration engagement to that jurisdiction from the start. Every Avadi engagement we open begins with the basics: PIN 600054, the Avadi Division, and the coordinates 13.1147, 80.0982 that anchor the locality. Because PIN 600054 sits inside the Chennai West jurisdiction, the handling office for Avadi stays consistent across years, which matters when filings or approvals span cycles.
Document pickup near Heavy Vehicles Factory is a same-hour errand for our Avadi engagements rather than the half-day a typical Chennai client expects. Vendors and customers tied to the Avadi Junction Railway network show up across the invoice trail we reconcile for Avadi FSSAI Registration clients. Avadi reads as a defence industrial residential pocket with high commercial activity, anchored around Heavy Vehicles Factory and fed by the Avadi Junction Railway corridor. The defence industrial residential mix of Avadi shapes what lands in our workpapers — a blend of engineering activity and the commercial pulse around Heavy Vehicles Factory.
The defence manufacturing firms we serve in Avadi value a FSSAI partner who already understands their sector's compliance rhythm. A defence manufacturing operator in Avadi gets a FSSAI workflow shaped by sector norms, not a one-size-fits-all template. defence manufacturing units around Avadi share recurring FSSAI patterns — input-credit timing, vendor reconciliation, and sector-specific documentation. Mixed defence manufacturing activity across Avadi means our FSSAI team keeps sector playbooks ready rather than improvising per client.
The qualified-review step on every Avadi FSSAI file is where errors get caught before they reach the portal. Every FSSAI file we open for Avadi is reconciled, reviewed by a qualified practitioner, and archived for seven years. A Avadi client sees the same FSSAI cadence each cycle: intake, reconciliation, review, filing, acknowledgement. Fixed-fee scoping means a Avadi business knows the FSSAI Registration cost up front, with no surprise additions mid-engagement.
FSSAI Registration clients in Pattabiram are handled by the same practitioners who run our Avadi desk. We treat Avadi and Pattabiram as one catchment for FSSAI Registration, which keeps documentation and turnaround consistent. Proximity to Pattabiram means a Avadi engagement can extend across the locality cluster with no change in cadence. Serving Avadi and Pattabiram from one team keeps FSSAI Registration turnaround identical across the cluster.
Common patterns in the Avadi Division give Avadi businesses an early-warning map we use to pre-empt FSSAI issues. Each engagement in Avadi adds to a record of what the Chennai West jurisdiction expects, sharpening the next FSSAI file. Because we work repeatedly across Avadi, we can benchmark a new client's FSSAI Registration position against the locality norm. The longer we serve Avadi, the more precisely we predict where a FSSAI file needs attention.
Relocating a registered office into Avadi (PIN 600054) changes the assessing division, and we handle that FSSAI Registration transition cleanly. New retail ventures in Avadi lean on us to stand up FSSAI Registration correctly before the first deadline rather than after a notice. First-time FSSAI Registration for a Avadi business is where getting the basics right saves years of cleanup later. Incorporating in Avadi comes with jurisdiction, registration and FSSAI steps that we sequence so nothing stalls the launch.
Food businesses in Avadi are licensed under Section 31 of the FSS Act 2006 and Regulation 2.1 of the FSS (Licensing and Registration) Regulations 2011 — Basic Registration in Form A for petty FBOs up to ₹12 lakh, State Licence in Form B up to ₹20 crore and Central Licence in Form B above ₹20 crore or for multi-state, import/export and e-commerce operators.
A dedicated FSSAI consultant in Avadi prepares Form A or Form B on the FoSCoS portal, drafts the Food Safety Management System plan against Schedule 4, coordinates the NABL water test report and walks the client through the pre-licence inspection by the Designated Officer.
FBOs in Avadi crossing ₹20 crore turnover, operating in two or more States, importing or exporting food, running e-commerce platforms, 5-star hotels or units in port/airport/SEZ require Central Licence under Schedule 1. We file Form B Central with full annexures and FSMS plan.
Every FSSAI-licensed manufacturing FBO in Avadi must file Form D-1 annual return by 31 May under Regulation 2.1.13. Late filing attracts ₹100 per day penalty. Dairy units file Form D-2 half-yearly returns by 31 October and 30 April.
Yes. Cloud kitchens, dark kitchens and online-only food sellers need FSSAI cover at the tier appropriate to platform-aggregated turnover. The FSSAI number must additionally be displayed on the product listing page per FSSAI Order F.No.15(31)/2020/FoSCoS dated 06-10-2020.
Yes. Food-truck operators need at minimum Basic Registration. Higher turnover or multi-vehicle fleets may require State Licence. The vehicle registration number is reflected on the licence certificate, and a printed sticker of FSSAI logo and number must be displayed on the truck.
Tobacco and tobacco products are expressly excluded from the definition of 'food' under Section 3(j) of FSS Act 2006. Drugs, intoxicants under separate excise laws, and pet food (other than livestock feed regulated separately) also fall outside FSSAI scope.
FilingPro Chennai handles end-to-end FSSAI application across Basic, State and Central tiers — premises preparation, document compilation, Form A or Form B filing on FoSCoS, Designated Officer follow-up, inspection coordination, Section 32 response, renewal, modification, and annual Form D-1 filing.
Central Licence applications filed with the Central Licensing Authority through FoSCoS typically take 30 to 60 days including inspection by the Authorised Officer. With complete documentation and prompt inspection scheduling, FilingPro Chennai routinely achieves 30 to 45 day issuance in the Chennai jurisdiction.
Yes. Even below the ₹12 lakh threshold, a Basic Registration holder can voluntarily apply for State Licence by filing Form B and justifying the upgrade — typically to satisfy B2B vendor empanelment requirements of hotels, corporates and institutional buyers who insist on State or higher tier.
What Avadi clients want to know before signing: For Avadi engagements specifically — around the Heavy Vehicles Factory catchment of Avadi.
Reading this guide locally — Avadi businesses operate where around the Heavy Vehicles Factory catchment of Avadi.
FSSAI registration in India is governed by the Food Safety and Standards Act 2006, which consolidated eight pre-existing food laws including the Prevention of Food Adulteration Act 1954, the Fruit Products Order 1955, the Milk and Milk Products Order 1992, the Vegetable Oil Products (Control) Order 1947 and others. Section 31(1) of the FSS Act mandates that no person shall commence or carry on any food business except under a licence or registration granted under the Act. The Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations 2011 operationalise this requirement and prescribe three tiers — Basic Registration for annual turnover up to twelve lakh, State Licence for turnover from twelve lakh to twenty crore, and Central Licence for turnover above twenty crore or for specified categories regardless of turnover. The 14-digit FSSAI Licence Number scheme codifies the licensing authority, year of issue and unique premises identifier and must be displayed prominently per Regulation 2.2.2(9) of the Packaging and Labelling Regulations 2011.
Schedule 1, Part III of the Licensing Regulations 2011 prescribes capacity-based mandatory Central Licence categories irrespective of turnover. Dairy units handling above fifty thousand litres of liquid milk per day, vegetable-oil processing and vanaspati units above two metric tonnes per day, meat processing units above five hundred kilograms per day or two and a half thousand metric tonnes per annum, packaged drinking water and mineral water plants, nutraceutical and health-supplement manufacturers, infant-nutrition manufacturers, food importers and food exporters all fall under mandatory Central Licence. The capacity benchmark is installed capacity per Regulation 1.2.1(8), not actual throughput, which means that idle or part-utilised capacity equally triggers the Central Licence obligation. Mis-classification at lower tier exposes the FBO to Section 63 penalty of up to five lakh and continuing daily penalty of up to one lakh.
Where the FBO does not fall in any of the mandatory Central categories, the choice between Basic Registration, State Licence and Central Licence is driven by aggregate annual turnover computed at PAN-India level. Turnover up to twelve lakh attracts Form A Basic Registration; turnover from twelve lakh to twenty crore attracts Form B State Licence; turnover above twenty crore attracts Form B Central Licence. The aggregate turnover is computed on the financial-year basis ending 31 March. Mid-year crossing of a threshold triggers an obligation to upgrade within thirty days under Regulation 2.1.2(2). Failure to upgrade is treated as operating without correct licence and attracts Section 63 of the FSS Act.
The FBO that ceases food business operations must file a surrender application on FoSCoS within thirty days of cessation, with declaration that all stock has been either disposed of in compliance with the FSS Disposal Regulations 2011, returned to the supplier, or transferred to another licensed FBO. The Designated Officer accepts surrender after verifying the declaration. The surrendered licence number is permanently retired and cannot be reissued to any other FBO. Stock-on-hand at the time of surrender that does not meet disposal procedure must be sealed and disposed of under Food Safety Officer supervision. Surrender does not extinguish liability for prior contraventions.
Regulation 2.1.3(7) requires the FBO to file the renewal application on FoSCoS at least thirty days before expiry of the existing licence. Renewal after expiry but within ninety days attracts a late fee of one hundred rupees per day. Beyond ninety days, the licence is deemed cancelled and a fresh application is required, exposing the FBO to operating-without-licence allegations for the gap period. The renewal application requires updated turnover declaration, updated FSMS plan, updated water-source potability report (within previous six months) and updated KYC of authorised signatory. The Designated Officer reviews the renewal application within sixty days, failing which the licence is deemed renewed.
Regulation 2.1.4 lists modification triggers — change of premises address, change of legal entity, change of management, change of product category, change of installed capacity, change of brand name, addition or deletion of branches. The FBO must apply for modification within fifteen days of the event. Failure to disclose modification is treated as operating beyond the scope of licence and attracts Section 64 penalty. Capacity-increase modifications that cross a tier threshold (basic-to-State or State-to-Central) trigger licence conversion rather than modification, with payment of the differential fee and submission of additional documents required at the higher tier.
Before HACCP can be effective, the FBO must implement Pre-Requisite Programmes — Good Hygiene Practices (GHP) and Good Manufacturing Practices (GMP) — codified in Schedule 4 Parts I to V of the Licensing Regulations 2011. GHP covers personnel hygiene, premises sanitation, pest control, waste management and water quality. GMP covers premises design, equipment design, process control, storage and transport. The PRPs must be documented, implemented and verified independently of HACCP. The WHO Five Keys to Safer Food provides a simplified framework — keep clean, separate raw and cooked, cook thoroughly, keep food at safe temperatures, use safe water and raw materials.
The FSS (Food Safety Auditing) Regulations 2018 introduced third-party audit as a complement to regulatory inspection by Food Safety Officers. FBOs in high-risk categories — dairy, meat, infant nutrition, nutraceuticals, exporters — may be required to undergo annual audit by an FSSAI-empanelled audit agency. The auditor inspects HACCP implementation, PRP compliance and documentation and submits an audit report on FoSCoS within fifteen days. A satisfactory audit reduces the frequency of regulatory inspections per the risk-based inspection model adopted by FSSAI from 2019. The audit is at the FBO's cost, with empanelled agencies operating on FSSAI-approved fee schedules.
The Hazard Analysis Critical Control Point system, codified in Codex Alimentarius General Principles of Food Hygiene CXC 1-1969 Revision 5-2020, is the global benchmark for food safety management. The seven HACCP principles are (1) hazard analysis, (2) critical control point identification, (3) critical limit setting, (4) CCP monitoring, (5) corrective action, (6) verification procedure, and (7) documentation and record keeping. Schedule 4 of the FSS Licensing Regulations 2011 mandates HACCP for medium and high-risk food categories. The FSS (Food Safety Auditing) Regulations 2018 additionally require independent audit by an FSSAI-empanelled auditing agency for specified high-risk categories.
Imported food must comply with FSS Packaging and Labelling Regulations 2011 in addition to the standards prescribed under the FSS (Food Products Standards) Regulations 2011 for the specific product category. Where the original label is not in English or Hindi or does not contain mandatory declarations, the importer must affix a translated sticker in the customs-bonded warehouse before clearance. Where the consignment fails laboratory testing, options are (a) re-export within thirty days at importer's cost, (b) destruction under FSAI supervision, or (c) appeal under Regulation 13 within fifteen days for re-test at a different Referral Lab. Repeated rejection of importer's consignments triggers risk-based intensified sampling.
Food exporters must hold a Central Licence (mandatory under Schedule 1 Part III). The Central Licence number is endorsed on the export-oriented invoice and on the EIC/EIA health certificate where required by the importing country. EU-bound exports must additionally comply with EU Regulation 178/2002 General Food Law including Article 18 traceability — one-step-back, one-step-forward — and EU contaminants Regulation 2023/915. US-bound exports require the manufacturing facility to register under FSMA 2011 Section 415 with FDA and to maintain a Foreign Supplier Verification Programme partner in the US. Each importing country has its own positive list and MRL framework which must be cross-referenced before consignment dispatch.
Codex Alimentarius Commission, jointly administered by FAO and WHO since 1963, sets international food safety and quality standards. Section 16(1)(d) of the FSS Act 2006 obliges FSSAI to harmonise Indian food standards with international standards including Codex. The Joint FAO/WHO Expert Committee on Food Additives (JECFA) provides scientific risk assessment for food additives, contaminants and residues, and FSSAI Scientific Panels rely on JECFA evaluations under Regulation 4 of the FSS (Scientific Panel) Regulations 2009. The WHO Global Strategy for Food Safety 2022-2030 provides the over-arching framework that India implements through FSSAI standard-setting and FoSCoS-based regulatory action.
What Avadi clients usually ask next: For Avadi engagements specifically — for Avadi units balancing production cycles with monthly GST and quarterly TDS compliance.
Procedure under Section 38 by which a Food Safety Officer draws samples in prescribed manner from the licensed premises for laboratory analysis. The sample is sealed and sent to notified laboratory for testing.
Laboratory recognised under Section 43 of the Act for analysis of food samples drawn during enforcement action. Notified laboratories must be NABL accredited and operate within timelines prescribed by the Authority for issue of report.
Higher-tier laboratory designated under Section 43 to which samples are referred when the analyst report is disputed by the FBO. The referral analysis is final and binding on both the operator and the enforcement authority.
Restaurants, fast-food joints, canteens, hotels and grocery retailers are exempted from filing annual return in Form D-1 under Regulation 2.1.13. The exemption is category-based and not turnover-based and applies even to large central licensees.
Single licence covering multiple food business activities carried on at the same premises by the same FBO. The composite licence is issued under the single premises rule of Regulation 1.2 and consolidates fee and compliance.
Migration from a lower tier to a higher tier of FSSAI authorisation triggered by crossing turnover thresholds or by addition of activities listed under higher tiers in Schedule 1. Effected through fresh Form B application.
Statutory duty under Regulation 2.1.9 to display Form C certificate at a prominent place in the licensed premises so that it is visible to consumers and enforcement officers. Non-display attracts penalty under Section 58.
Residual penalty provision under Section 58 of the Act which imposes fine up to one lakh rupees on any FBO contravening any provision of the Act or rules or regulations made thereunder for which no specific penalty is provided.
Third-party audit conducted by recognised auditing agencies under the 2018 Regulations to verify compliance with food safety standards. Audit reports are uploaded on FoSCoS and may substitute routine inspection by enforcement authority.
Mandatory printing of the fourteen-digit FSSAI licence or registration number along with FSSAI logo on every package of food sold by the licensee. Required by Regulation 2.2 of the Packaging and Labelling Regulations 2011.
Any person or company that runs a food business — making, packing, storing, distributing, selling or serving food. The FSSAI law (Section 3) treats anyone in the food chain as an FBO, from a roadside cart to a large factory. Every FBO needs either a Basic Registration, State License or Central License depending on turnover and activity.
The 14-digit unique number issued by FSSAI to every registered or licensed FBO. The first digit indicates the type (1 for Central, 2 for State, 3 for Basic), the next two are the state code, and the rest are unit-specific. Must be printed on every food label and at the point of business under Section 31(2).
Numerical examples showing tax + interest + penalty across common default scenarios.
How Avadi businesses typically avoid these: For Avadi engagements specifically — the cluster of defence manufacturing, engineering, industrial businesses that defines Avadi's commercial fabric; for Avadi units balancing production cycles with monthly GST and quarterly TDS compliance.
How the local trade mix shapes this — Avadi businesses operate where the cluster of defence manufacturing, engineering, industrial businesses that defines Avadi's commercial fabric.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Avadi engagements look the way they do: For Avadi engagements specifically — the cluster of defence manufacturing, engineering, industrial businesses that defines Avadi's commercial fabric; for Avadi units balancing production cycles with monthly GST and quarterly TDS compliance.
“FilingPro classified our restaurant correctly — turnover was just over ₹15 lakh so State Licence was the right fit, not Basic. Form B was filed on FoSCoS within 4 days, water test was coordinated through their NABL contact, and the licence was issued within 28 days. Clean process.”
“Started a home baking unit in Avadi and was unsure about FSSAI. They confirmed Basic Registration was sufficient, drafted Form A with my Aadhaar and home address NoC and the certificate came in 6 working days. FSSAI number printed on my labels — fully compliant.”
“We export packaged spices and needed Central Licence with import-export coverage. FilingPro handled Form B Central, IEC linkage, FICS registration and FSMS plan for Schedule 4 Part II. The Designated Officer's inspection went smoothly and we received the 5-year licence in 38 days.”
“Missed the Form D-1 annual return for two years — FilingPro filed both with the late fee under Regulation 2.1.13, regularised the licence and set up a renewal calendar so we never miss again. They also flagged that our renewal was due in 6 months and filed it 30 days in advance.”
“Cloud kitchen operating in Tamil Nadu and Karnataka — FilingPro confirmed Central Licence was mandatory under the e-commerce and multi-state rules. They filed Form B Central, drafted FSMS plan covering Schedule 4 Part V catering and we were licensed within 35 working days. Aggregator listing went live the next week.”
“Hygiene rating audit was a recommendation from FilingPro — they prepared us across Schedule 4 Part V, coordinated the empanelled audit agency and we received a 4-star hygiene rating displayed at our restaurant in Avadi. Footfall noticeably improved on Swiggy and Zomato.”
Common questions from Avadi clients. Call 9566-068-468 for specific queries.
We serve businesses in every part of Avadi, from 4th Main Road, Kamarajanagar Main Road, Kovilpadagai Main Road, 9th Street and Ambattur - Avadi Road to the Arjun Path, O. C. F. Road, Old Agraharam Street and Nehru Bazar Road commercial pockets, with FSSAI handled end to end.
Professional FSSAI Registration in Avadi, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.
FilingPro Chennai — 15+ Years of Expert Tax & Business Consulting. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming), Chennai. Call @ 9566-068-468. Disclaimer: Information on this page is for general guidance only and does not constitute legal, financial or tax advice. Consult a qualified professional for specific advice.