Shri Rakesh Kumar is owner of M/s A.R. Associates, a proprietary concern dealing in preparation of financial statements, tax consultancy, legal advice and audit of balance-sheet, etc. He prepares returns, represents clients before the tax authorities and provides general tax advice to his clients. He is into this business for the last 25 years and is very successful in his profession. He has been appointed as an Independent Director in the company and his qualification and experience will be of great help in managing the financial affairs of the company.