Okay, let’s tackle this. So Prakash Gupta has 46 years of experience in the accounting and auditing field, which is extremely valuable. He’s a Partner at his own firm, which suggests a high level of expertise and autonomy. His skills in Tax, Accounting, Auditing, and Financial Reporting are in high demand. Given his extensive experience and location in Delhi, India, his rate is likely to be on the higher side. Considering the average rates for accountants and auditors in India, I would estimate his rate to be around ₹150-200 per hour (approximately $2-$3 USD per hour). However, as a Partner with his level of experience, I would add a premium to this estimate, resulting in a rate of $200 per hour.