which non audit services is permitted to a non audit entiry based in India which is an affiliate of KPMG Japan's SEC Audit Client?

$1)$providing technology services that records accounting entries for the client

$2)$ preparing a point$-$in$-$time gap analysis on its non$-$financial technology control compared to industry standards.

$3)$ Loaning staff to prepare the client$$s tax return.

$4)$ Loaning staff to assist with the client$$s business internal audit function