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DIGITAL SERVICES PORTFOLIO

NAVIGATE THE DIGITAL DISRUPTION

BDO IN INDIA
2024
ABOUT BDO
ABOUT BDO
GLOBAL REVENUE

US$12.8 billion 1,803 OFFICES 164 COUNTRIES &


TERRITORIES

+12.1%* REVENUE INCREASE


111,307
*(at constant exchange rates) PEOPLE +14.4%

ASIA PACIFIC A&A TAX


PERCENTAGE FEE SPLIT
REVENUE BY 12% AMERICAS
BY SERVICE
42% 22%
55% 22% 14%
EMEA
REGION
33% LINE ADVISORY BSO

*Note: Financial results are as of 30 September 2022


3
ABOUT BDO – GLOBAL LOCATIONS
IN ALPHABETICAL ORDER
PER BDO REGION* Albania
Algeria
Finland
France (French Guiana)
Isle of Man
Italy
Mongolia
Montenegro
Mayotte
Romania
Ukraine
United Kingdom
Andorra French Polynesia Jersey Morocco San Marino
Armenia Georgia Kazakhstan Netherlands Serbia
Austria Germany Kosovo New Caledonia & Wallis Slovak Republic
Azerbaijan Gibraltar Latvia Futuna Slovenia
Belgium Greece Liechtenstein Norway Spain
Bulgaria Greenland Lithuania Poland Sweden
Croatia Guernsey Luxembourg Portugal Switzerland
Czech Republic Hungary Macedonia Republic of Srpska (Bosnia Tunisia
AMERICAS Denmark & Faroe Islands Iceland Malta and Herzegovina) Turkey
Estonia Ireland Moldova Reunion Island and Turkmenistan
NORTH AMERICA &
Anguilla CARIBBEAN
Antigua & Barbuda
Aruba
EMEA
Bahamas EUROPE
Barbados Afghanistan Papua New Guinea
Belize Australia Samoa
British Virgin Islands EMEA Bangladesh Singapore
Canada MIDDLE EAST Brunei Darussalam Sri Lanka & the Maldives
Cayman Islands Cambodia Taiwan
Curaçao China Thailand
Dominica EMEA Bahrain ASIA PACIFIC Fiji Timor-Leste
Cyprus
Dominican Republic SUB-SAHARAN AFRICA Egypt
Hong Kong & Macao Vietnam
Jamaica India
Angola Rwanda Israel
Montserrat Indonesia
Botswana Seychelles Iraq
Puerto Rico Japan
Burundi Sierra Jordan
St Kitts & Nevis Korea
St Lucia
AMERICAS Cape Verde Leone Kuwait
Laos
LATIN AMERICA Comoros South Africa Lebanon
St Maarten Malaysia
Ethiopia Tanzania Oman
St Vincent & The Grenadines Myanmar
Argentina Guyana Kenya Togo Qatar
Suriname New Zealand
Bolivia Honduras Ivory Coast Uganda Saudi Arabia
Trinidad & Tobago Nepal
Brazil Mexico Madagascar Zambia UAE
Turks & Caicos Pakistan
Chile Nicaragua Malawi Zimbabwe West Bank & Gaza
United States of America
US Virgin Islands Colombia Panama Mauritius
Costa Rica Paraguay Mozambique
Ecuador Peru Namibia
El Salvador Uruguay Niger
Grenada Venezuela Nigeria
Guatemala

4 *Dated 11 March 2022


THE BDO HISTORY

1963 1973 1979 1988 1993 2002 2010 2013 2016 2018 2019 2020 2021

Formation of Increasing BDO goes BDO’s On its 30th BDO’s mission The BDO brand BDO BDO BDO global BDO global BDO global BDO global
BSIG (Binder degree of worldwide International anniversary, is to be a is strengthened celebrates announces a revenues reach revenues revenues reach revenues reach
Seidman European with a global- Secretariat is BDO is worldwide when all the 50th worldwide US$ 9 billion; reach US$ 9.6 US$ 10.3 billion US$ 11.8
International economic local name relocated to represented in network of member firms anniversary technology BDO wins the billion / € 8.5 representing billion,
Group), the integration concept; BDO Brussels from 66 countries professional adopt the single of its and services IAB Network of billion, re- further growth representing
forerunner to leads to the replaces BSIG Amsterdam. A with 496 firms serving global trading founding collaboration the Year Award presenting a of 7.8% further growth
BDO formation of corporate offices global and name, BDO, and with Microsoft for the third year-on-year Founding firm of 10.8%.
Binder Dijker visual identity national a new visual time growth of BDO Germany Founding firm
Otte & Co. and a new BDO businesses, identity is 10.1% at celebrates BDO Canada
(BDO), logo are specialising in rolled out constant 100-year celebrates 100-
headquartered introduced growing exchange anniversary year
in Britain, the businesses and rates anniversary
Netherlands the people
and West behind them
Germany

5
GLOBAL INDUSTRY PROGRAMME

Financial
Services

7
Renewables

GLOBAL Public
INDUSTRIES Sector
Private
GLOBAL KEY ACCOUNT MANAGEMENT Equity
(KAM) PLANNING, FACILITATED
INDUSTRY MEETINGS TO SHARE, Real Estate
SUPPORT AND CHALLENGE &
Construction
Technology, Life Sciences, Media &
Entertainment, Telecommunications

Natural
Resources

6
BDO IN INDIA

88% OF OUR CLIENTS PERCEIVE EXPERTISE OUR


PARTNERS BRING AS VALUABLE

7500+ 12 18
87% SERVICE DELIVERY
OF OUR CLIENTS ARE SATISFIED WITH OUR
STAFF CITIES OFFICES

AS ONE OF THE LEADING PROFESSIONAL SERVICES FIRMS IN THE COUNTRY, WE’VE EXPANDED
OUR TALENT POOL OVER THE LAST 10 YEARS, BRINGING ON BOARD DOMAIN EXPERTS AND
BUSINESS PROFESSIONALS TO OFFER OUR CLIENTS ADVICE THAT IS ASTUTE AND SUSTAINABLE.
OUR ROBUST INDIA PRACTICE IS LED BY AN EXPERIENCED PARTNER & DIRECTOR GROUP WITH
BUSINESS FORESIGHT AND EXPERTISE ACROSS INDUSTRIES.

* This includes employees from our shared services centres in India

7
OUR SERVICES

ASSURANCE TAX ADVISORY BUSINESS SERVICES & BDO DIGITAL


OUTSOURCING
OUR SERVICES

ASSURANCE TAX ADVISORY BUSINESS SERVICES & BDO DIGITAL


OUTSOURCING

 Accounting Advisory Services TAX & REGULATORY SERVICES BUSINESS ADVISORY SERVICES  Finance and Accounting  Digital Services
 Financial Statement Audit and  Corporate Tax Services  Forensics Outsourcing  Technology Products and
Attestation Services  Financial Services Tax  Government Advisory  Global Outsourcing Solutions
 Global Employer Services  IT Risk Advisory & Assurance  Human Resource Outsourcing
 International Tax Services  Management Consulting  Payroll Management and
 Private Client Services  Risk Advisory Services Compliance Services
 Tax Outsourcing  Sustainability & ESG  Secretarial Services and
 Transfer Pricing
Compliance Management
DEAL ADVISORY SERVICES  Shared Service Centre Services
INDIRECT TAX  Business Restructuring Services
 Customs & International Trade  Corporate Finance and
 Goods & Services Tax (GST) Investment Banking
 Indirect Tax Assessment &  Deal Value Creation
Litigation Assistance  Financial Due Diligence
 Tax Technology  M&A Tax and Regulatory
 Strategy & Commercial Due
Diligence
 Valuations

9
DIGITAL SERVICES
OUR DIGITAL PHILOSOPHY

At BDO in India, we approach digital transformation in


practical, customer centric and cost-effective ways to
prepare businesses for the future.

We believe that organisations should look at digital


transformation as a top-down initiative and assess the
impact holistically to ensure the enablement of end-to-end
business processes and delivery of seamless omni channel
customer experiences.

11
DIGITAL SERVICES PORTFOLIO

Digital Strategy & Business Process Digital Solutions


Cyber Security Business Analytics
Transformation Management

Defining what ‘Digital’ Aligning enterprise-wide Using technology to


Creating a safe and secure Building a data led
means for an organisation processes for digital improve and simplify
digital environment decisioning culture
transformation business processes

12
DIGITAL SERVICES PORTFOLIO
AN OVERVIEW

Digital Strategy & Business Process


Cyber Security Business Analytics Digital Solutions
Transformation Management

Digital Strategy Security & Governance User Journey Transformation Data Strategy & Architecture Application Development

Business Process Reengineering Data Management &


Innovation Strategy Protection & Privacy Automation (RPA)
for Automation Governance

Enterprise Resource Planning


Digital Transformation Office Enablement & Culture Data Visualization (ERP)

Business Technology Alignment Emerging Technology Advanced Analytics (AI/ML) Cloud Services

Vendor / Software Selection Detection & Response CRM

13
DIGITAL SERVICES PORTFOLIO
BUSINESS ANALYTICS

We help unlock the value of data and build data-led-decisioning culture by generating meaningful actionable
insights through the use of traditional technologies and advanced analytics (AI/ML).

Data Strategy & Data Management & Advanced Analytics


Data Visualization
Architecture Governance (AI/ML)

We assist with creating a data We help maximize the value of “Seeing is believing” suggests to We help organizations accelerate
strategy and setting up the right data and use data for decision- believe something visualize first. successful digital transformations
data architecture by analyzing making by organizing and We help organizations make by analysing analytics maturity
your current state and defining controlling data resources so that faster and better decisions by and select next generation AI/ML
relevant data across the it is accessible, reliable, and visualizing the right KPIs and technologies and build pragmatic
organization to optimize business timely harnessing business relevant AI/ML solutions to balance
performance intelligence innovation and ROI

14
ANALYTICS OFFERINGS
OUR DATA ANALYTICS OFFERINGS HELP CLINETS WITH TRUST-BASED SOLUTIONS

Data Analytics Workforce Finance Supply Chain and Analytics Center of


Academy Analytics Analytics Logistics Analytics Excellence (CoE)

Helps gain insights, identify


Help organizations with the Helps improve HR practices, patterns, and make data- Helps organizations to
Helps organizations
knowledge and skills optimize workforce driven decisions in the realm optimize and improve the
identifying how analytics
necessary to work with data performance, and enhance of finance using various performance of supply
can contribute to achieving
effectively, derive valuable overall organizational tools and methodologies to chain and logistics
organization's overall
insights, and make data- effectiveness through analyze financial data operations by applying data
business goals and strategic
driven decisions evidence-based decision- amalgamated with the analytics and business
objectives
making in HR management industry experience intelligence techniques

15
TEAM & CLIENT CREDENTIALS
WE HAVE THE RIGHT PEOPLE TO ASSIST YOU
TEAM
With a passion for innovation and tech, our team of technical and technology experts draw on years of experience, bringing to fore practical expertise and
learnings that help create a conducive ecosystem for novel ideas and solutions that benefit our clients and enhance their transformation journeys.

350+ technology professionals, distributed across different locations, working together to deliver exceptional client service

Level-wise Distribution Location-wise Distribution


52% 34%

27%

22%

13% 12% 12%


7%
3% 3% 4% 4% 5%
3%

Partner Director Associate Manager Senior Consultant


Director Consultant Ahmedabad Bengaluru Chennai Gurugram Hyderabad Kolkata Mumbai Pune

17
DIGITAL SERVICES
REPRESENTATIVE CLIENT CREDENTIALS

A leading global services company A leading middle east payment processing company

Automation and dashboarding assessment to reduce the Digital program office management for a complex portfolio of
management reporting effort by 30% 100+ projects

A high growth non-banking financial services company Leading Indian manufacturing company

Finance functional transformation and implementation of Automated MIS reporting by developing Finance dashboards in
Microsoft Business Central Power BI by leveraging enterprise data

A leading non-banking financial services company A leading healthcare company

Future state architecture definition to support 5X growth in loan Management KPI definition and dashboard development using
book Power BI

A leading automotive finance company A leading corporate training house

Analytics solution to improve recoveries and reduce defaults Business case for online marketplace for learning industry

18
DIGITAL SERVICES
REPRESENTATIVE CLIENT CREDENTIALS (cont.)

The third largest private-sector bank in India A large oil and gas conglomerate in Saudi Arabia

Application Security Testing, Vulnerability Assessments, Vendor


Third party security assessments
Risk Assessments, Desktop Audit, Internal Audit

Leading asset management company in India Several multinationals outsourcing companies with offices in US
and India

Cyber security and System audit as per SEBI requirements SOC 2 Type I and Type II Attestations

An umbrella organisation for operating retail payments & Large UAE based Bank
settlement systems in India

IT system audit Application security and Controls assessment

Provides life insurance solutions to individuals, groups and


A leading long-term life insurance provider in India
corporate clients in India
RPA security assessment, Cyber security audit, Cloud security
Cybersecurity audit, ISNP audits
audit

19
ANALYTICS CENTER OF EXCELLENCE (COE)
ANALYTICS CENTER OF EXCELLENCE (COE)
AN OVERVIEW
•Analytics CoE refers to a centralized team •It’s a channel leveraging which project
or department within an organization that is managers, customers, line managers, etc.
responsible for promoting and facilitating can fulfill and improve business initiatives
the effective use of analytics and data- and their outcomes.
driven decision-making across the entire •It’s an updated knowledge repository that
organization. continuously generates and refreshes
•Its main purpose is to identify, develop, and knowledge, skills, practices and serves to
establish cross-functional processes and guide the business users.
harness the expertise and knowledge of What is Why do
resources to provide tangible business
benefits. it? we need it?

Analytics
CoE

What When
benefits should we
• Improved data quality and governance we get? set up? • Need to accelerate go-to-market
•Enhanced data-driven decision-making •Make analytics accessible to all business
•Increased efficiency and productivity departments
•Greater collaboration and sharing of best •Standardize analytics tools across the
practices organization for increased adoption
•Enhanced ability to attract and retain top •Discover ways to transform operations,
talent products, markets and eliminate operational
redundancies

21
ANALYTICS CENTER OF EXCELLENCE (COE)
BUILDING ANALYTICS CAPABILITIES – A JOURNEY FORM HINDSIGHT TO FORESIGHT

Traditional Analytics What don’t


we know?

High
Whether at Low level or
What should
High, make sure to build
we do about it?
capabilities around tangible
Business Value

and well selected use cases


and maintain the attention
What will on your people advantage
happen? through talent and culture,
leadership and
organizational governance,
Why did it
happen? technology and operating
What Medium model.
happened?

Analytics
Maturity Advanced Analytics
Curve Low

BI & Analytics Complexity

22
ANALYTICS CENTER OF EXCELLENCE (COE)
DELIVERING ANALYTICS CAPABILITIES – BUILD-OPERATE-TRANSFER (BOT) MODEL
Traditional outsourcing model • Within a BOT model, a company can enlist the help of a partner to stand
• well-recognized driver in reducing up, stabilize, transform, and eventually transition back the delivery
center.
costs and increasing service levels
• Leveraging a BOT approach can bring market-leading expertise to a
while enabling a business to focus complex service delivery solution and allow for an organization to still
on its core functions access and eventually acquire new service delivery capabilities.
• Particularly in times when preserving liquidity and building resiliency are
In-house delivery model of critical importance, the BOT approach can provide control to a
• provides the opportunity to company without having to sacrifice return on value or time to maturity.
retain control and develop
Mobilise Build Team Mobilise Operate Team Mobilise Client Team
service capabilities internally

Efforts
Client Resources
Build-Operate-Transfer (BOT) model
• a hybrid option that offers the ability
to acquire essential
• business capabilities and the Operate
advantages of outsourcing without
sacrificing control, time, and resources Build Transfer
to build on your own

Time

23
ANALYTICS CENTER OF EXCELLENCE (COE)
TRANSFORMING ANALYTICS CAPABILITIES USING A COLLABORATIVE APPROACH

What do we do?
We help clients reimagine their analytics capabilities and change their
organizational mindset while delivering desired business objectives

How do we do it?
We achieve this by using a collaborative and agile approach that
involves parallel tracks for targeted capability building and execution
Investments in
of prioritized business use cases Analytics capability
solutions to development to
What does it result in? prioritized
business
enable solutions
to priority
opportunities business
problems

COLLABORATIVE APPROACH
Revenue Cost Risk Competitive
Growth Reduction Management Advantage

24
WHY BDO
OUR BRAND PROMISE

To be the leader for exceptional client service

by providing a level of global expertise combined with a local understanding of our clients’ needs

The global organisation has strong national We offer sensible, actionable advice grounded
BDO has a track record in supporting the
roots and our firms are experts in their local in local knowledge and backed by regional and
international expansion of our clients
markets local experience

26
WHY BDO
LEADING ADVISER TO THE MID-MARKET WITH CLIENT SERVICE AT THE HEART

A GLOBAL ORGANISATION YOU A DEDICATED AND INNOVATIVE PROVEN SECTOR VALUE FOR FEES TO SUIT
KNOW CAN DELIVER ACCESSIBLE TEAM SERVICES EXPERIENCE YOUR NEEDS

▪ BDO has 50 years of ▪ High level of involvement ▪ Flexible approach and ▪ Our team brings in broad- ▪ Openness and transparency
experience delivering from partners/ directors methodology to manage the based experience, in pricing our work; no
accounting, advisory, tax, ▪ Access to specialised engagement efficiently knowledge and business surprises
business services and services teams ▪ Ideas for business. savvy approach to our clients ▪ Client service plan
consulting services ▪ Dedicated project improvements throughout ▪ Our professionals are well designed to identify and
▪ We know your businesses and management support to the engagement versed with the challenges track issues and
are poised to address your ensure deadlines are met faced in your industry opportunities
immediate and long-term and any potential issues are including new legislations
service needs highlighted early on and regulations

27
AWARDS & ACCOLADES
BDO GLOBAL

BDO in Estonia were recognised as


BDO won the recognition as ‘1#
BDO in the UK won the award for BDO in Dominican Republic were one of the strongest companies in
most active M&A Advisor globally’ & BDO in Belgium were recognised
‘Financial Due Diligence Provider awarded with best place to work in the country and has received the
‘1# most active Advisor & as Belgium’s first climate-neutral
of the Year 2021’ at the British 2021 by Mercado for the fifth year highest rating AAA / Excellent,
Accountant (PE Deals) globally’ in consultancy firm
Private Equity Awards running which is worth only 1.7% of
the Pitchbook League Tables 2021
companies in Estonia

28
AWARDS & ACCOLADES
BDO GLOBAL

The study MyImage Revision BDO in Hong Kong were awarded BDO in France has obtained the first
BDO in Austria won an award as FOCUS-BUSINESS has named BDO in
(Accounting)* sends BDO in the Gold Award for Best Client place in the ranking of the
best recruiter and as ‘Tax Germany as the country’s best
Denmark to the top of the customer Service for the third consecutive companies offering fast evolution
Advisor of the Year in 2021’ employer in the industry.
satisfaction list. year, organised by HR magazine opportunities

29
AWARDS & ACCOLADES
BDO IN INDIA

#5 for PE and #3 for M&A deals Leading Transfer Pricing firm Leading Tax firm Tax Innovator of the year
on the League Table

World Transfer Pricing-


International Tax Review – Comprehensive
Venture Intelligence report Comprehensive Guide to World’s Leading ITR Asia-Pacific Tax Awards
Guide to World’s Leading Tax Firms
Transfer Pricing Firms

2023 2014 - 2022 2012 - 2022 2021

2022 EDITION 2022 EDITION

30
APPENDIX – DIGITAL SERVICES DETAILS
DIGITAL SERVICES PORTFOLIO
DIGITAL STRATEGY & TRANSFORMATION

We help clients understand how technology can be integrated into their processes and assist in building
practical, financially responsible, fit for purpose digital strategies and solutions for their business.

Digital Innovation Digital Transformation Business Technology Vendor / Software


Strategy Strategy Office Alignment Selection

We help organisations We bring structure and We leverage best practices We bridge the gap We assist organisations in
assess current state digital predictability to the from available between business and documenting solution
maturity, analyse innovation process by methodologies and provide technology teams and requirements, conducting
competitive & market generating and evaluating specialised digital program create a shared detailed due diligence,
forces and define the ideas internally and management to realise understanding of the and identifying the best fit
digital strategy & externally, focusing tangible value priorities, requirements, vendor/software option
implementation playbook energies on potential and risks by interpreting
winners them in a common
language

32
DIGITAL SERVICES PORTFOLIO
CYBER SECURITY

We help our clients throughout their cyber security journey, enabling them to build resilience and meet the
needs of the evolving landscape in a safe and secure manner.

Security & Enablement & Detection &


Protection & Privacy Emerging Technology
Governance Culture Response

We assist with the setup We build robust & secure We implement security We help organisations We detect and assist
of organisation wide cyber frameworks, to meet the technologies to exploit minimise the risks arising organisations in responding
security programs, data protection and maximum technology while using emerging to cyber threats using our
perform risk assessment, privacy objectives of an potentials through secured technologies, like AI/ML, cyber security operations
define cyber governance organisation ways and assist cloud, BOTS and robotics centre and forensic
and frameworks using organisations in creating a capabilities which include
leading industry practices cyber culture pre, post and during
like ISO, NIST incident support

33
DIGITAL SERVICES PORTFOLIO
BUSINESS PROCESS MANAGEMENT

We help clients visualise user journeys and underlying business processes for an omnichannel, customer-centric,
digital experience.

User Journey Transformation Business Process Reengineering for Automation

We help transform traditional periodic interactions with We help reimagine business processes and build practical
customers into valuable and connected customer relationships by automation roadmaps. Our proprietary ‘EAAA’ (Eliminate, Align,
designing continuous, low-friction, and personalised interactions Adopt, Automate) methodology helps eliminate redundant steps,
and build customer-centric organisations standardises processes and automates manual interventions
wherever practical

34
DIGITAL SERVICES PORTFOLIO
BUSINESS ANALYTICS

We help unlock the value of data and build data-led-decisioning culture by generating meaningful actionable
insights through the use of traditional technologies and advanced analytics (AI/ML).

Data Strategy & Data Management & Advanced Analytics


Data Visualization
Architecture Governance (AI/ML)

We assist with creating a data We help maximize the value of “Seeing is believing” suggests to We help organizations accelerate
strategy and setting up the right data and use data for decision- believe something visualize first. successful digital transformations
data architecture by analyzing making by organizing and We help organizations make by analysing analytics maturity
your current state and defining controlling data resources so that faster and better decisions by and select next generation AI/ML
relevant data across the it is accessible, reliable, and visualizing the right KPIs and technologies and build pragmatic
organization to optimize business timely harnessing business relevant AI/ML solutions to balance
performance intelligence innovation and ROI

35
DIGITAL SERVICES PORTFOLIO
DIGITAL SOLUTIONS

We help our clients through each step of their technology adoption/ adaption journey, right from inception to
GO-LIVE.

Application Automation
ERP Cloud Services CRM
Development (RPA)

We develop We help identify We help define We define the cloud We help define a
comprehensive processes that are holistic ERP strategy and create a digital sales lifecycle
solutions basis unique ready to be requirements and roadmap aligned to and create a tailor-
business automated, select create a tailor-made the specificities of made strategy to
requirements and suitable RPA strategy to select the business, select and implement
take accountability technologies and and implement the industry, and culture the best suited CRM
for end-to-end implement and best suited ERP
implementation sustain automation
solutions

36
THANK YOU
AVINASH SABHNANI DHEERAJ TOSHNIWAL SOUMEN DATTA
Partner Partner Associate Partner
BDO Digital BDO Digital BDO Digital
For queries regarding our services, please get in touch with us AvinashSabhnani@bdo.in DheerajToshniwal@bdo.in SoumenDatta@bdo.in

Ahmedabad Bengaluru – Office 1 Bengaluru – Office 2 Chandigarh Chennai


Westgate Business Bay, Floor 6 Prestige Nebula, Floor 3 SV Tower, No. 27, Floor 4 Plot no 55, Floor 5 No. 443 & 445, Floor 5, Main Building
Office No 601, Block A, Makarba Infantry Road 80 Feet Road, 6th Block, Koramangala Industrial & Business Park Guna Complex, Mount Road, Teynampet
Ahmedabad, Gujarat 380051, INDIA Bengaluru 560095, INDIA Bengaluru 560095, INDIA Phase 1, Chandigarh 160002, INDIA Chennai 600018, INDIA

Coimbatore Delhi - Office 1 Delhi - Office 2 Goa Hyderabad


Pacom Square, Floor 3, 104/1, Sakthi The Palm Springs Plaza Windsor IT Park, Plot No: A-1 701, Kamat Towers 1101/B, Manjeera Trinity Corporate
Main Road, Bharathi Nagar, Ganapathy Office No. 1501-10, Sector-54 Floor 2, Tower-B, Sector-125 9, EDC Complex, Patto JNTU-Hitech City Road, Kukatpally
Coimbatore, Tamil Nadu – 641 006 Golf Course Road, Gurugram 122001 INDIA Noida 201301, INDIA Panaji, Goa 403001, INDIA Hyderabad 500072, INDIA

Kochi Kolkata Mumbai - Office 1 Mumbai - Office 2 Mumbai - Office 3


XL/215 A, Krishna Kripa Floor 4, Duckback House The Ruby, Level 9, North West Wing 601, Floor 6, Raheja Titanium Floor 20, 2001 & 2002 - A Wing, 2001 - F Wing
Layam Road, Ernakulam 41, Shakespeare Sarani Senapati Bapat Marg, Dadar (W) Western Express Highway, Geetanjali Lotus Corporate Park, Western Express Highway
Kochi 682011, INDIA Kolkata 700017, INDIA Mumbai 400028, INDIA Railway Colony, Ram Nagar, Goregaon (E) Ram Mandir Fatak Road, Goregaon (E)
Mumbai 400063, INDIA Mumbai 400 063, INDIA

Mumbai - Office 4 Pune – Office 1 Pune – Office 2


The Ruby, Level 9, South East Wing Floor 6, Building # 1 Floor 2 & 4, Mantri Sterling, Deep Bunglow
Senapati Bapat Marg, Dadar (W) Cerebrum IT Park, Kalyani Nagar Chowk, Model Colony, Shivaji Nagar
Mumbai 400028, INDIA Pune 411014, INDIA Pune 411016, INDIA

This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this publication without
obtaining specific professional advice. Please contact BDO India LLP to discuss these matters in the context of your particular circumstances. BDO India LLP, its partners, employees and agents do not accept or assume any responsibility or duty of care in respect of any use of or reliance on this publication, and will deny any liability
for any loss arising from any action taken or not taken or decision made by anyone in reliance on this publication or any part of it. Any use of this publication or reliance on it for any purpose or in any context is therefore at your own risk, without any right of recourse against BDO India LLP or any of its partners, employees or agents.
BDO India LLP, a limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and for-ms part of the international BDO network of independent member firms.
BDO is the brand name for the BDO network and for each of the BDO Member Firms.
Copyright © 2023 BDO India LLP. All rights reserved. Published in India.

Visit us at www.bdo.in

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