| Schedules to Profit and Loss account for the | Year Ended March 31, |
||
| 2010 | 2009 | ||
| 11 | SOFTWARE DEVELOPMENT AND BUSINESS PROCESS MANAGEMENT EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 1,47,25,74,813 | 1,13,65,97,793 | |
| Group health insurance | 3,53,17,533 | 1,30,14,783 | |
| Contribution to provident and other funds | 21,065 | – | |
| Staff welfare | 19,91,485 | 4,73,228 | |
| Technical sub-contractors | 68,64,30,440 | 30,28,32,259 | |
| Overseas travel expenses | 27,82,40,223 | 32,26,27,892 | |
| Visa charges and others | 99,103 | 17,77,861 | |
| Software packages | |||
| For own use | – | 31,21,212 | |
| Communication expenses | 1,03,971 | 6,12,812 | |
| Consumables | 12,49,793 | 6,05,542 | |
| Rent | 82,83,866 | 1,29,95,867 | |
| 2,48,43,12,292 | 1,79,46,59,248 | ||
| 12 | SELLING AND MARKETING EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 68,61,45,585 | 73,80,79,596 | |
| Group health insurance | 1,02,01,838 | 54,83,362 | |
| Overseas travel expenses | 5,54,88,973 | 5,69,67,616 | |
| Travelling and conveyance | 1,35,46,791 | 1,03,26,517 | |
| Commission and earnout charges | (1,34,12,180) | (10,45,41,459) | |
| Brand building | 15,28,155 | 5,91,758 | |
| Rent | 1,10,26,093 | 92,66,173 | |
| Marketing expenses | 19,49,595 | 17,07,620 | |
| Telephone charges | 17,78,169 | – | |
| Printing and stationery | 2,82,749 | 5,73,953 | |
| Office maintenance | 74,603 | – | |
| Sales promotion expenses | – | 6,43,183 | |
| Consumables | 1,87,930 | – | |
| Communication Expenses | – | 29,55,406 | |
| Rates and taxes | 36,315 | – | |
| Miscellaneous expenses | – | 1,60,671 | |
| 76,88,34,616 | 72,22,14,396 | ||
| 13 | GENERAL AND ADMINISTRATION EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 84,53,73,863 | 68,54,04,991 | |
| Group health insurance | 2,70,84,925 | 1,08,02,664 | |
| Contribution to provident and other funds | (117) | – | |
| Telephone charges | 3,30,21,633 | 3,48,74,641 | |
| Professional charges | 8,72,51,377 | 6,70,55,964 | |
| Power and fuel | 72,384 | 20,131 | |
| Travel and conveyance | 7,13,16,849 | 2,41,96,853 | |
| Overseas travel expenses | 7,23,37,467 | 6,17,31,256 | |
| Visa charges and others | 10,43,769 | 1,08,677 | |
| Office maintenance | 19,69,544 | 20,05,988 | |
| Guesthouse maintenance | 5,967 | – | |
| Insurance charges | 25,56,294 | 28,03,580 | |
| Printing and stationery | 22,49,358 | 16,64,631 | |
| Donations | – | 97,420 | |
| Rent | 1,40,97,547 | 68,21,712 | |
| Advertisements | – | (49,435) | |
| Rates and taxes | 1,13,00,905 | 78,27,440 | |
| Professional membership and seminar participation fees | 34,19,635 | 40,77,315 | |
| Postage and courier | 16,07,453 | 14,93,260 | |
| Books and periodicals | 25,17,704 | 11,05,943 | |
| Provision for bad and doubtful debts | – | 1,03,91,613 | |
| Bank charges and commission | 5,65,691 | 2,35,307 | |
| Statutory audit fees | – | 1,21,446 | |
| Miscellaneous expenses | 72,20,006 | 1,74,29,499 | |
| 1,18,50,12,254 | 94,02,20,893 | ||
| 14 | OTHER INCOME, NET | ||
| Interest received on deposits with banks and others | 25,144 | 20,90,855 | |
| Exchange gains / (losses) | (64,41,927) | 61,40,719 | |
| (64,16,783) | 82,31,574 | ||
| 15 | PROVISION FOR TAXATION | ||
| Income taxes | 5,55,159 | 18,46,528 | |
| Deferred taxes | (5,77,47,316) | – | |
| (85,71,92,158) | 18,46,528 | ||