diff --git a/app/controllers/master.controller.js b/app/controllers/master.controller.js
index a423267..a49e156 100644
--- a/app/controllers/master.controller.js
+++ b/app/controllers/master.controller.js
@@ -11,7 +11,7 @@ const { logMsg } = require('../services/logger.js');
 // Retrieve all statementmaster from the database.
 exports.StatmentList = (req, res) => {
  
-  Statementsmaster.findAll()
+  Statementsmaster.findAll({where : { is_active : 1 } })
     .then(data => {
       res.send({'status':200,'message':"success",'data':data});
       logMsg.info("Success :"(data));
@@ -93,7 +93,7 @@ exports.Updatestatement = (req, res) => {
 exports.Deletestatement = (req, res) => {
   const id = req.params.id;
 
-  Statementsmaster.destroy({
+  Statementsmaster.update({ is_active : 0 },{
     where: { id: id }
   })
     .then(num => {
@@ -120,7 +120,7 @@ exports.Deletestatement = (req, res) => {
 // Retrieve all Sectionsmaster from the database.
 exports.SectionList = (req, res) => {
  
-  Sectionsmaster.findAll()
+  Sectionsmaster.findAll({where : { is_active : 1 } })
     .then(data => {
       res.send({'status':200,'message':"success",'data':data});
       logMsg.info("Success :"(data));
@@ -182,7 +182,7 @@ exports.Updatesection = (req, res) => {
 exports.Deletesection = (req, res) => {
   const id = req.params.id;
 
-  Sectionsmaster.destroy({
+  Sectionsmaster.update({ is_active : 0 },{
     where: { id: id }
   })
     .then(num => {
@@ -209,7 +209,7 @@ exports.Deletesection = (req, res) => {
 // Retrieve all Subsectionsmaster from the database.
 exports.SubsectionList = (req, res) => {
  
-  Subsectionsmaster.findAll()
+  Subsectionsmaster.findAll({where : { is_active : 1 } })
     .then(data => {
       res.send({'status':200,'message':"success",'data':data});
       logMsg.info("Success :"(data));
@@ -272,7 +272,7 @@ exports.Updatesubsection = (req, res) => {
 exports.Deletesubsection = (req, res) => {
   const id = req.params.id;
 
-  Subsectionsmaster.destroy({
+  Subsectionsmaster.update({ is_active : 0 },{
     where: { id: id }
   })
     .then(num => {
@@ -298,7 +298,7 @@ exports.Deletesubsection = (req, res) => {
 // Retrieve all itemsmaster from the database.
 exports.ItemList = (req, res) => {
  
-  Itemsmaster.findAll()
+  Itemsmaster.findAll({where : { is_active : 1 } })
     .then(data => {
       res.send({'status':200,'message':"success",'data':data});
       logMsg.info("Success :"(data));
@@ -318,7 +318,7 @@ exports.Insertitem = (req, res) => {
       itemtext: req.body.itemtext,
       is_active: req.body.is_active,
       pvt_ltd: req.body.pvt_ltd,
-      LLP: req.body.LLP,
+      llp: req.body.llp,
       others: req.body.others,
       formula: req.body.formula,
       is_calculated: req.body.is_calculated,
@@ -367,7 +367,7 @@ exports.Updateitem = (req, res) => {
 exports.Deleteitem = (req, res) => {
   const id = req.params.id;
 
-  Itemsmaster.destroy({
+  Itemsmaster.update({ is_active : 0 },{
     where: { id: id }
   })
     .then(num => {
diff --git a/app/models/Itemsmaster.js b/app/models/Itemsmaster.js
index 7be3e4d..8a51d0a 100644
--- a/app/models/Itemsmaster.js
+++ b/app/models/Itemsmaster.js
@@ -21,8 +21,8 @@ module.exports = (sequelize, DataTypes) => {
       subsection: { type:  DataTypes.INTEGER },
       itemtext: { type:  DataTypes.STRING },
       is_active:  { type:  DataTypes.INTEGER }, 
-      pvt_ltd:   { type:  DataTypes.INTEGER }, 
-      LLP:   { type:  DataTypes.INTEGER },     
+      pvtltd:   { type:  DataTypes.INTEGER }, 
+      llp:   { type:  DataTypes.INTEGER },     
       others:  { type:  DataTypes.INTEGER }, 
       formula:  { type:  DataTypes.INTEGER }, 
       is_calculated:  { type:  DataTypes.INTEGER }, 
diff --git a/app/models/Statementsmaster.js b/app/models/Statementsmaster.js
index 4978018..ccccfdd 100644
--- a/app/models/Statementsmaster.js
+++ b/app/models/Statementsmaster.js
@@ -17,13 +17,9 @@ module.exports = (sequelize, DataTypes) => {
   }
   Statementsmaster.init(
     {
-<<<<<<< HEAD
+
       statement: { type:  DataTypes.STRING },  
       is_active:  { type:  DataTypes.INTEGER },           
-=======
-      statement: { type:  DataTypes.STRING },     
-      is_active: { type:  DataTypes.INTEGER },        
->>>>>>> 58fe8288fbfafc85973b4d3718def076990ff1d2
       createdby: { type:  DataTypes.INTEGER },
       updatedby: { type:  DataTypes.INTEGER },
       
diff --git a/app/routes/routes.js b/app/routes/routes.js
index 6736870..416b7cf 100644
--- a/app/routes/routes.js
+++ b/app/routes/routes.js
@@ -18,13 +18,22 @@ module.exports = app => {
       router.get("/StatmentsList", master.StatmentList);
       router.post("/Insertstatement", master.Insertstatement);
       router.put("/Updatestatement/:id", master.Updatestatement);
-      router.delete("/Deletestatement/:id", master.Deletestatement);
+      router.put("/Deletestatement/:id", master.Deletestatement);
 
       router.get("/SectionList", master.SectionList);
-      router.get("/Insertsection", master.Insertsection);
+      router.post("/Insertsection", master.Insertsection);
+       router.put("/Updatesection/:id", master.Updatesection);
+      router.put("/Deletesection/:id", master.Deletesection);
       
       router.get("/SubsectionList", master.SubsectionList);
+      router.post("/Insertsubsection", master.Insertsubsection);
+      router.put("/Updatesubsection/:id", master.Updatesubsection);
+     router.put("/Deletesubsection/:id", master.Deletesubsection);
+
       router.get("/ItemList", master.ItemList);
+      router.post("/Insertitem", master.Insertitem);
+      router.put("/Updateitem/:id", master.Updateitem);
+     router.put("/Deleteitem/:id", master.Deleteitem);
     
     //sample
     //router.put("/:id", tutorials.update);