1) Nature Of Operations:
 
 The company was incorporated in the year 1989 to set up, manage and
 operate a multi specialty hospital and it commenced its commercial
 operations in year 1992. The company has become subsidiary of
 International Hospital Limited from 1st October 2009.
 
 2) Statement of Significant Accounting Policies:
 
 (a) Basis for preparation of Accounts:
 
 The financial statements has been prepared to comply in all material
 respects in accordance with the Notified Accounting Standards by
 Companies Accounting Standards Rules, 2006 and the relevant provisions
 of the Companies Act, 1956. The financial statements have been prepared
 under the historical cost convention on an accrual basis. The
 accounting policies have been consistently applied by the Company and
 except for the changes in accounting policy discussed more fully below,
 are consistent with those used in the previous year.
 
 (b) Use of estimates
 
 The preparation of financial statements in conformity with generally
 accepted accounting principles requires management to make estimates
 and assumptions that affect the reported amounts of assets and
 liabilities and disclosure of contingent liabilities at the date of the
 financial statements and the results of operations during the reporting
 period end. Although these estimates are based upon managements best
 knowledge of current events and actions, actual results could differ
 from these estimates.
 
 (c) Fixed Assets:
 
 i) Fixed Assets are valued at cost less depreciation, financing cost
 upto the date of commissioning of Assets are capitalised.  
 
 ii) Depreciation on major fixed assets excluding land is provided on
 straight line method at the rates Prescribed in Schedule XIV of the
 Companies Act 1956 and for the remaining assets at the rates prescribed
 by the management.
 
 (d) Revenue recognition:
 
 Operating Income of the Hospital is recognized as and when the services
 are rendered.
 
 (e) Foreign Currency Transactions:
 
 i) Foreign currency transactions are recorded in the reporting
 currency, by applying to the foreign currency amount the exchange rate
 between the reporting currency and the foreign currency at the date of
 the transaction.  
 
 ii) Foreign currency monetary items are reported using the closing
 rate. Non-monetary items that are carried in terms of historical cost
 denominated in a foreign currency are reported using the exchange rate
 at the date of the transaction.  
 
 iii) Exchange differences arising on the settlement of monetary items
 or on reporting companys monetary items at rates different from those
 at which they were initially recorded during the year, or reported in
 previous financial statements are recognised as income or expense in
 the year in which they arise in case of revenue transactions and
 subtracted or added to the cost in the case of asset.
 
 (f) Employee Benefits:
 
 i) The Company makes contributions to statutory provident fund in
 accordance with Employee Provident Fund and Miscellaneous Provisions
 Act 1952. Provident Fund is a defined contribution scheme and the
 contributions are charged to the profit and loss account of the year
 when the contributions to the respective funds are due.  There are no
 other obligations other than the contribution payable to the fund.
 
 ii) Gratuity liability is a defined benefit obligation and is provided
 for on the basis of an actuarial valuation made by an independent
 valuer at the end of the year.
 
 iii) Leave encashment and compensated absences are provided for on the
 basis of an actuarial valuation carried out by an independent valuer at
 the end of the year.
 
 iv) Actuarial gains/losses are recognised in the profit and loss
 account as they occur.
 
 (g) Provision for Current Tax and Deferred Tax Recognition:
 
 i) Provision for current tax is made after taking into consideration
 the benefits admissible under the provisions of IT Act 1961.  
 
 ii) Deferred tax resulting from timing differences between book &
 taxable profits is accounted for using the tax rates and laws that have
 been enacted on the balance sheet date.
 
 iii) Deferred tax is recognized and carried forward only to the extent
 that there is reasonable certainty; and in case of unabsorbed
 depreciation and carried forward losses only to the extent that there
 is virtual certainty supported by convincing evidence, that sufficient
 future taxable income will be available against which such deferred tax
 assets can be realized.
 
 (h) Provisions:
 
 A provision is recognized when an enterprise has a present obligation
 as a result of past event and it is probable than an outflow of
 resources will be required to settle the obligation, in respect of
 which a reliable estimate can be made.  Provisions are not discounted
 to its present value and are determined based on best estimate required
 to settle the obligation at the balance sheet date. These are reviewed
 at each balance sheet date and adjusted to reflect the current best
 estimates.
 
 (i) Cash and Cash Equivalents:
 
 Cash and cash equivalents in the cash flow statement comprise cash at
 bank and in hand and short term investments with an original maturity
 of three months or less.