As per Companies Act, 2013, an auditor of a company cannot render which of the following service?

Section 144 - An auditor appointed under this Act shall not provide the company the following services (whether such services are rendered directly or indirectly to the company or its holding company or subsidiary company: (a)  accounting and book keeping services (b)  internal audit (c)  design and implementation of any financial information system (d)  actuarial services (e)  investment advisory services (f)  investment banking services (g)  rendering of outsourced financial services (h)  management services (i) any other kind of services as may be prescribed