Schedules to Profit and Loss account

9

SOFTWARE DEVELOPMENT AND BUSINESS PROCESS MANAGEMENT EXPENSES

Salaries and bonus including overseas staff expenses

24,70,58,610

1,85,17,962

Overseas group health insurance

7,14,373

4,531

Contribution to provident and other funds

5,92,644

43,698

Staff welfare

25,60,700

3,49,062

Technical sub-contractors

2,09,49,696

1,16,69,981

Overseas travel expenses

5,40,07,220

33,46,970

Visa charges and others

9,27,779

(14,908)

Software packages

–

164,300

Communication expenses

61,94,455

–

Computer maintenance

2,30,717

10,75,148

Consumables

50,674

21,863

Rent

12,078

3,98,980

Provision for post-sales client support and warranties

Salaries and bonus including overseas staff expenses

66,27,066

–

Overseas group health insurance

5,856

–

Staff welfare

14,509

–

Overseas travel expenses

7,81,664

–

Travelling and conveyance

2,33,953

–

Brand building

3,28,636

(5,640)

Marketing expenses

1,43,471

1,47,384

Telephone charges

12,709

–

Sales promotion expenses

Salaries and bonus including overseas staff expenses

2,21,36,020

9,62,835

Overseas group health insurance

21,18,094

(9,043)

Contribution to provident and other funds

16,009

4,165

Telephone charges

1,34,77,370

8,82,781

Professional charges

2,23,22,277

84,04,591

Power and fuel

4,02,439

70,133

Traveling and conveyance

28,83,607

1,34,000

Overseas travel expenses

32,87,360

50,47,061

Visa charges and others

3,05,660

29,876

Office maintenance

1,36,99,704

35,40,333

Insurance charges

6,53,420

–

Printing and stationery

4,74,719

3,56,252

Rent

1,38,59,012

77,73,822

Repairs to plant and machinery

35,479

2,25,250

Rates and taxes

17,26,780

3,74,822

Postage and courier

4,94,150

16,253

Books and periodicals

1,236

–

Provision for bad and doubtful debts

4,47,698

–

Bank charges and commission

7,90,862

4,61,885

Miscellaneous expenses

Interest received on deposits with banks and others

30,273

–

Miscellaneous income

451

–

Exchange gains / (losses)