sir, as per sec 27 , CA in practice has more than one office , no need to appoint an in charge of a member of institute if the second office is with in the city or located within distance of 50 kilometers from “municipal limits of a city” …..but in pm ques , they gave info…as CA opens another office which is “approx 80 kilometers away from his existing office” and he employs 3 retired income tax officers…how to present answer for this question ?