Manika Batra*; Dr. Neelam Turan** *Assistant Professor, Department of Commerce, KVA DAV College for Women, Karnal, Haryana, India. **Assistant Professor, Department of Commerce, Government College for Women, Karnal, Haryana, India.

Ms. Ritu Narwal* *Assistant Professor, Department of Commerce, Government College for Women, Karnal, India.

Neha Dangi*; Pawan Kumar** *Research Scholars, Department of Commerce, Kurukshetra University, Kurukshetra, India. **Research Scholars, Department of Commerce, Kurukshetra University, Kurukshetra, India.