IARCS D&A

KPMG, an Indian partnership and a member firm of KPMG International Cooperative ("KPMG International"), a Swiss entity that serves as a coordinating entity for a network of independent firms operating under the KPMG name. KPMG International Cooperative (“KPMG International”) provides no services to clients. Each member firm of KPMG International Cooperative (“KPMG International”) is a legally distinct and separate entity and each describes itself as such.