SMD India is a wholly owned subsidiary of SpectraMD USA Inc. (“SMD USA” or “AE”) and is an Information technology company, incorporated on 01 August 2014. It is classified as Subsidiary of Foreign Company and is registered at Registrar of Companies, Delhi. It is engaged in business of support services for software designing, development, customization, implementation, maintenance, testing and benchmarking, designing, developing and dealing in computer software and solutions in the field of analysis of data with respect to health care industry.

 

Based on the analysis of functions performed, risks borne and assets used, it is reasonable/ appropriate to characterize SMD India as a routine service provider of support services for Software Development and Maintenance that assumes normal business risks in relation to the said services. Further, SMD India provides support services to SMD USA, which includes professional information technology services performed by SMD India staff and other related support services in relation to software development, research and development and other global delivery services and deliverables for the benefit of and exclusively on behalf of SMD USA to SMD USA’s clients only.

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