For the year ended March 31, |
2010 | 2009 | |
| 11 | SOFTWARE DEVELOPMENT EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 8,834 | 8,583 | |
| Overseas group health insurance | 138 | 140 | |
| Contribution to provident and other funds | 244 | 212 | |
| Staff welfare | 28 | 60 | |
| Technical sub-contractors – subsidiaries | 1,210 | 861 | |
| Technical sub-contractors – others | 269 | 305 | |
| Overseas travel expenses | 309 | 390 | |
| Visa charges and others | 92 | 116 | |
| Software packages | |||
| For own use | 309 | 274 | |
| For service delivery to clients | 17 | 41 | |
| Communication expenses | 45 | 56 | |
| Computer maintenance | 22 | 23 | |
| Consumables | 22 | 20 | |
| Rent | 22 | 25 | |
| Provision for post-sales client support and warranties | (2) | 39 | |
| 11,559 | 11,145 | ||
12 |
SELLING AND MARKETING EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 750 | 675 | |
| Overseas group health insurance | 3 | 5 | |
| Contribution to provident and other funds | 4 | 2 | |
| Staff welfare | 2 | 4 | |
| Overseas travel expenses | 80 | 90 | |
| Visa charges and others | 2 | 2 | |
| Travel and conveyance | 3 | 3 | |
| Commission charges | 16 | 21 | |
| Brand building | 55 | 62 | |
| Professional charges | 22 | 21 | |
| Rent | 12 | 13 | |
| Marketing expenses | 11 | 15 | |
| Telephone charges | 11 | 14 | |
| Communication expenses | 1 | 2 | |
| Printing and stationery | 1 | 1 | |
| Advertisements | – | 2 | |
| Sales promotion expenses | 1 | 1 | |
| 974 | 933 | ||
13 |
GENERAL AND ADMINISTRATION EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 329 | 275 | |
| Overseas group health insurance | 1 | – | |
| Contribution to provident and other funds | 17 | 13 | |
| Professional charges | 220 | 207 | |
| Telephone charges | 106 | 139 | |
| Power and fuel | 122 | 125 | |
| Traveling and conveyance | 58 | 79 | |
| Overseas travel expenses | 9 | 13 | |
| Visa charges and others | 1 | 3 | |
| Office maintenance | 132 | 138 | |
| Guest house maintenance | 4 | 5 | |
| Insurance charges | 23 | 18 | |
| Printing and stationery | 8 | 9 | |
| Donations | 43 | 21 | |
| Rent | 28 | 22 | |
| Advertisements | 3 | 4 | |
| Repairs to building | 33 | 31 | |
| Repairs to plant and machinery | 31 | 21 | |
| Rates and taxes | 26 | 29 | |
| Professional membership and seminar participation fees | 8 | 9 | |
| Postage and courier | 8 | 8 | |
| Books and periodicals | 3 | 3 | |
| Provision for bad and doubtful debts | (1) | 74 | |
| Provision for doubtful loans and advances | – | 1 | |
| Commission to non-whole-time directors | 6 | 6 | |
| Freight charges | 1 | 1 | |
| Bank charges and commission | 2 | 2 | |
| Research grants | 25 | 19 | |
| Auditors' remuneration | |||
| Statutory audit fees | 1 | 1 | |
| Miscellaneous expenses | – | 4 | |
| 1,247 | 1,280 | ||
14 |
OTHER INCOME, NET | ||
| Interest received on deposits with banks and others(1) | 743 | 836 | |
| Dividend received on investment in liquid mutual fund units (non-trade unquoted) | 101 | 2 | |
| Miscellaneous income, net(2) | 27 | 38 | |
| Gains / (losses) on foreign currency, net | 39 | (372) | |
| 910 | 504 | ||
(1) Includes tax deducted at source |
95 | 179 | |
(2) Refer to Note 23.2.6, 23.2.14 and Note 23.2.25 |
|||
15 |
PROVISION FOR TAXATION | ||
| Income taxes(1) | 1,984 | 991 | |
| MAT credit entitlement | (288) | (93) | |
| Deferred taxes | 21 | (3) | |
| 1,717 | 895 | ||
(1) Refer to Note 23.2.11 |
|||