Okay, let’s tackle this. So Dhiraj Gupta has 20 years of experience as a Partner at a reputable accounting firm in Delhi, India. His education is in Chartered Accountancy, which is a highly respected qualification in India. The average salary for a Chartered Accountant in India can range from ₹500,000 to ₹2,000,000 (approximately $6,500 to $26,000 USD) per annum, depending on experience and location. Considering his experience and qualifications, let’s estimate his hourly rate. Assuming a standard full-time schedule of 40 hours per week, that’s around ₹13,000,000 to ₹26,000,000 (approximately $165,000 to $338,000 USD) per year. Dividing that by 2,000 hours (40 hours/week * 50 weeks/year), we get an estimated hourly rate of $80-$130. However, considering the high demand for accounting services in India and the prestige associated with a Chartered Accountant qualification, I would estimate his hourly rate to be around $150.