Income Taxes

3 Months Ended

12 Months Ended

Mar. 31, 2019

Dec. 31, 2018

Mann- India Technologies Private Limited [Member]

Income Taxes

Note 20	Income Taxes
	The income tax expense consists of the following:

	Three months period ended March 31, 2019			Three months period ended March 31, 2018
Current provision*	$	-		$	5,528
Deferred provision/(benefit)		(2,521	)		3,877
	$	(2,521	)	$	9,405

*During the three month ended March 31, 2019 and 2018, Income Tax expense is of Nil and $ 5,528, respectively. Effective Income tax rate for Quarter 1 of 2019 is zero and for 2018 is 1.53%. Effective interest rate is zero because of net loss incurred during the year 2018-19, as per Indian Income Tax Act. 1961.

Note 20	Income Taxes
	The income tax expense consists of the following:

	Twelve Months Ended December 31,
	2018			2017
Current provision*	$	(41,433	)	$	22,277
Deferred provision/(benefit)		(36,444	)		(53,387	)
	$	(77,877	)	$	(31,110	)

*Current Provision for 2018 includes benefit on account of MAT credit recognition for $ 46,650. Further, during the year 2018 Income Tax expense is of $5,217 and $ 22,277 for year 2017. Effective Income tax rate for year 2018 is zero and for 2017 is 1.53%. Effective interest rate is zero becuase of net loss incurred during the year 2018.