TECHNOLOGY PRODUCTS &

SOLUTIONS
A STEP FORWARD IN THE JOURNEY OF DIGITAL
TRANSFORMATION
2024

1
 ABOUT BDO

GLOBAL REVENUE
US$14 billion 1,776 OFFICES
166 COUNTRIES &
TERRITORIES

+10.2%* 115,661
REVENUE INCREASE
* (at constant exchange rates) PEOPLE +3.9%

ASIA PACIFIC A&A TAX

FEE SPLIT
PERCENTAGE
REVENUE BY 11% AMERICAS BY SERVICE 42% 23%
REGION 57%
EMEA LINE
21% 14%
32% ADVISORY BSO

*Note: Financial results are as of 30 September 2022

2
 BDO IN INDIA

88% PARTNERS BRING AS VALUABLE

OF OUR CLIENTS PERCEIVE EXPERTISE OUR

9000+ 12 18 OF OUR CLIENTS ARE SATISFIED WITH OUR

STAFF CITIES OFFICES 87% SERVICE DELIVERY

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

3
 TECHNOLOGY PRODUCTS AND SOLUTIONS
Overview

In an era of swift technological advancement, our offerings facilitate the

digitization and automation of tax and finance functions, ensuring transparency,
efficiency, and value realization. Tax & Finance digital transformation

7+ 340+ 1100+
years providing in-house technology team spread clients & businesses Product portfolio encompassing both Indirect and direct
technology across 6 development centers across multiple Taxes.
solutions Mumbai, Ahmedabad, Noida, sectors
Bengaluru, Pune, Hyderabad
GST Suvidha Provider - Authorized by GSTN to develop
solutions which enables taxpayers to be GST Compliant

Developing products with our internal domain experts

and based on client feedback

Solutions are offered as Web Portals, Mobile

Applications and APIs.

4
 CHALLENGES FOR CORPORATES

 Despite the willingness to spend, companies are unable to

automate the tax function as most ERPs do not deliver tax
compliance solutions
 Use of multiple ERPs/ tools for data management/reporting,
challenges a single platform to host all tax-related information,
hence complicating compliance
 Excessive time spent on manual tasks to support tax compliance
requirements
 Inconsistency in data used for various tax filings
 Deployment of stand-alone, unsophisticated and outdated tools in
unsecured environments
 Lack of robust change management process, leading to disruption
in the function when transitions occur
 Disconcerted management of multiple functions pose a threat to
data security

5
5
 TECHNOLOGY PRODUCTS AND SOLUTIONS LANDSCAPE

Input COMPLIANCE RECONCILIATION & WORKING

REPORTING & ANALYSIS
CAPITAL MANAGEMENT
ERP System TDS Filing GST Filing TDS Catch- Input Tax Financial Reporting
Solution Solution Income Solution Credit & Consolidation
Data Transformation E-invoice
TDS Catch–
Tax Audit E-Customs
& Sanitization Expense Solution
Audit
Related Party E-way Bill LITIGATIONS & ASSESSMENTS Accelerator

Global Tax Litigation Corporate Tax

Remittance Compliance
ANALYTICS
Manager
Compliance &
Dividend Tax KYC API AUTOMATION & INTEGRATION GST Analytics

ERP Vendor
BUSINESS PROCESS AUTOMATION BOTs Analytics
Connectors
Vendor Compliance &
 Other ERPs… Accounts Payable
Integration Layer INDIRECT TAX SOLUTIONS DIRECT TAX SOLUTIONS OTHER SOLUTIONS

*Solutions in Purple are Current offerings.

*Solutions in Red are Future/ Upcoming initiatives.
6
*Solutions in Green are Partner Solutions.
 TECHNOLOGY PRODUCTS AND SOLUTIONS
Key functionalities of the platform

SAAS BASED OFFERINGS DATA MAPPING VALIDATION ENGINE

All applications are on Azure cloud and can Transformation services to extract data Configurable validation based on technical,
be accessed from anywhere from ERP functional & business-level requirements

COMPLIANCE RECONCILIATION DASHBOARDS, REPORTS & ANALYTICS

Compliance management & monitoring on a Robust reconciliation engine to identify Advanced analytics & reporting for better
single platform data gaps & mismatch business understanding

TASK MANAGEMENT & NOTIFICATIONS FLEXIBLE WORKFLOW USER EXPERIENCE

Tracks and assigns tasks for managing activities Business workflows with audit trails for Intuitive UI/UX for end-user
& get in-app, email notifications various processes adaption

7
 BDO INDIA’S TECHNOLOGY TALENT POOL
450+ team members with 60% y-o-y growth

Digital Digital Cloud & Data Intelligent MUMBAI

Transformation Engineering AI & BI Automation Financial
Capital
• Digital • Java/J2EE • Cloud • RPA/UIPath
Transformati • Python Experts • Power
on Experts • PHP (Laravel) (Azure, AWS, Automate NCR
• Domain • .NET GCP) • Power Apps Startup Hub
Experts • • AI/ML • Selenium
NodeJS
• Program • Experts • TestNG
HTML/CSS • PowerBI AHMEDABAD
Managers • • Jmeter
• ERP Experts Angular • Qlik Emerging
• React JS • Azure DevOps Tech Hub
(SAP, Oracle, • Tableau
D365, Tally) • React Native • Data PUNE
• Business • Flutter Engineering GCC &
Analysts • MySQL Education
• UX/CX • Oracle Hub
Experts • MS-SQL
• Client • Postgres
HYDERABAD
Servicing Microsoft &
Experts Deloitte Hub

8
BDO INDIA SOLUTIONS
 GST SOLUTIONS
GST FILING, E-INVOICE, E-WAY BILL & GST AUDIT

EnableGST – GST Compliance Solution

BDO EnableGST is our ASP-GSP GST Compliance Solution that provides real-
time analysis of potential mismatches, data reconciliation issues and all GST-
related compliance requirements with complete accuracy.

E-Invoice - Electronic Invoicing System Authenticated by GSTN

E-invoice solution offers an end-to-end automated platform to manage e- invoice
compliances securely and seamlessly ensuring minimum changes to current
processes while leveraging the right tools needed to comply with the new norms.

E-Way Bill - Electronic Waybill for Movement of Goods Generated through GSTN
E-way Bill (EWB) solution is a cloud-based portal that provides a seamless workflow
mechanism for the PAN India Electronic Waybill function.

GST Audit – Preparation and Management of Annual GST Audit

The GST Audit solutions is envisioned to ease the process of a GST
Audit, reduce the efforts and act as a well-structured repository for
audit working papers.

10
 OPTIMUM INPUT TAX CREDIT
Empowering GST Excellence, Reconciling Efficiency and Effortless Compliance

1 - ADVANCE SYSTEM 2 - DECISION SUPPORT TOOL

 Vendor GST compliance verification  Provide real time vendor verification management
 Automatic GST ITC reconciliation  Recommendations for vendor payment based on risk

1
 Vendor correspondence tracking

2 3 - REVOLUTIONIZING 4 - INNOVATIVE SOLUTION

PRODUCT  Intuitive Dashboards & Metrics for centralized
monitoring
 Empowers different teams across  Integrate with legacy systems, ERP & BDO Products
OPTIMUM
ITC organization
 Promote data driven decision

4 making and compliances

BENEFITS -
 Automated ITC reconciliation with GSTR 2A/2B with purchase register

3 


Robust vendors follow ups, transparent vendor communication & minimized
communication gaps
Initiating payments, withholding payments, rule-based payment files & interlinking of all
vendor payments against Purchase Order & Invoices
 Compliance with MSME Act regarding payment terms.
 Improved liquidity status and optimized working capital management.

11
 TDS CATCH – INCOME SOLUTION
Features
 Invoice-wise reconciliation of book Income and TDS
Automation of with 26AS
Reconciliation
Process  TDS Determination engine built-in – 3-way TDS

Integration with Master Data reconciliation

BDO Solutions Management
 Automated PAN-TAN mapping
 Automated multi-year reconciliation
 LDC Tracking including LDC utilization
TDS/ TCS Credit
Management  70+ logics built to cover various scenarios of
Notifications & Risk
Alerts Management reconciliation
 Analytical view of TDS credits - Detailed customer-
wise invoice level and mismatches reports
Customer/
Dashboards & available
Vendor
Reports
Communication

12
 TDS CATCH – EXPENSE SOLUTION
Features
Vendor/ customer communication
Expense side reconciliation for
the purpose of clause 34a
Tracking reasons for mismatch in
ideal TDS/TCS vs TDS/TCS actually
deducted/ collected
Early detection of instances of
non-compliances and impact of
such non-compliances
Facilitating monthly payments,
quarterly returns and generation of
TDS certificates.
13
Ideal TDS/TCS determination
based
on inbuilt logics
Tracking status of compliances
Integrated with ERP and other
BDO solutions
Notification/ alerts on upcoming
due dates/ tasks
Workflow & Document
Management
 End-to-end solution with entire journey coverage
of TDS on Expenses
 Early detection / check on TDS rates deducted,
 Collation of processed data in TDS return format,
filing of TDS returns, payment of TDS,
 Compliance with Clause 34a of the Tax Audit
Report
 Ability to accommodate and process large volume
of records will ensure financial processes remain
efficient and effective to evolving needs.
 Real-time calculation of interest, fees, penalties
and disallowances on account of non-compliances
to help take precautionary measures to reduce
further tax risk.
 TAX LITIGATION MANAGEMENT
Simple, Centralised, Collaborative & Secured

 Standardized approach to direct and

`
indirect tax litigation and document
management
 Configured to cover tax litigation going
INTERACTIVE BOT INTEGRATION - TAX PROVISIONING CONTENT LIBRARY back to 1991 (pre-GST era as well)
DASHBOARD AUTO DOWNLOAD OF ANALYSIS
 Tracking tax issues across stages of
TAX NOTICES & AUTO
CREATION OF CASES litigation
 Research on tax case laws – tie up with
Taxmann
 PPR Analysis, interest computation, Q-o-
Q movement of contingent liability.
 Downloading and storing Notices from
CATERS TO MULTIPLE DYNAMIC WORKFLOWS DATA MONITORING REPORTS & ANALYTICS both the Tax Portals through BOTs
TAX LEGISLATIONS-
DIRECT, INDIRECT AND  MIS Reports to help the group analyze
ALLIED LAWS
Litigations

14
 VENDOR COMPLIANCE & ACCOUNTS PAYABLE
Key Product Modules And Features

UTILITIES ACTIONS CENTRE

• Self-Invoices & Payment vouchers generation
Central hub for app navigation & activities tracking.
• Upload template & e-mail body customization

REPORTS
• Customized report builder VENDOR MASTER
• Logs & audit trails • Vendor on-boarding from sources
• Export all data • Vendor data sanitization & update tracking.
BDO • Master data visualization (ERP vs Govt/ Authorities vs Vendor)

VCA
COMPLIANCE
• Tax credit eligibility tracking INVITES TRACKING
• Withholding tax records Central hub for vendor invitation &
• Vendor payment assistance tracking

COMMUNICATION DOCUMENT UPLOAD

• Auto-tax credit reconciliation • Central platform to upload AP related documents
• Centralized vendor communication • Data extraction & collation for AP Booking
• Invoice journey
15
 TAX AUDIT SOLUTION
Features and Functionalities
Rule-based engine Tracking of brought-forward
data processing
Application allows the
generation of a final JSON file,
facilitating direct upload to
the IT portal
16
 A web-based platform accessible from
anywhere, enabling automation of the reporting
requirement of Form 3CD
 Seamless integration with ERP systems for
Dictionary-based master to automated data extraction, saving time and
intelligently identify transactions
disallowances effort in data collection.
under respective clauses
 Calculation engine for determining
disallowances under respective clauses (e.g.
14A disallowance)
 Assists taxpayers in avoiding penalties and fines
by ensuring compliance with Income Tax Annual
OCR technology for fetching Auto reconciliation of Clause
details from tax challans 34a and Clause 44 filing
 Summary dashboards and quick statistics to
track the status and completeness of clauses,
providing insights briefly.
 RELATED PARTY SOLUTION
Features and Functionalities
Global set-up concept for
bucketing of transactions
under different clauses
Reconciliation with related
party transactions as per
books of accounts
17
Domestic & Foreign related
Application allows the generation
of a final Json file, facilitating
party master
direct upload to the IT portal
Domestic & Foreign Option to club / net off
related party master multiple transactions
 A web-based platform accessible from anywhere,
enabling automation of the reporting requirement
of Form 3CEB.
 Integration with ERP and other BDO solutions,
enabling data collation from varied sources for a
comprehensive view.
 Smooth flow of information from the maker to the
checker level, allowing for comprehensive review
and verification of data.
 Elimination of the need to send sensitive
information and documents to the Auditor over
email, ensuring data security and confidentiality.
 Assists taxpayers in avoiding penalties and fines by
ensuring compliance with Income Tax Annual filing
 Efficient management of master data, ensuring
accuracy and consistency throughout the Related
Party audit process.
 COMPLIANCE & KYC APIs
Compliance API management provides simple, scalable & secure access to digital assets through APIs and
enables developer communities to collaborate and grow together.

Key capabilities
GST APIs MSME Classification
 Unified standards-based API, using REST &
GraphQL API styles.
 Real-time insights & analytics on the APIs
usage, error reporting and monitoring.
MCA Details/
206AB Compliance
Struck-Off Companies  Developer services to enable developers to
try, subscribe, use, and manage API
consumption benefits.
 Platform for engaging with and enabling
PAN TAN Mapping GSTIN Return Filing partners and developers - internal and
external.
 Simplifies GST filing, Vendor Verification and
Invoicing.
Verification Services
PAN Profile, GSTIN Profile, Bank A/C etc.,

18
 AUDIT ACCELERATOR
A tool to streamline & elevate your data extraction in audit & finance processes.
Empowers professionals by ensuring accuracy & transparency in processes, all within the Excel.
Key Features
• Clip
• Seamlessly extract text, tables, and calculate totals with ease.
• Mark validation or exception areas effortlessly.
• Extraction
• Extract specific pages or documents.
• Intelli Doc
• Harness the power of intelligent document identification and
extraction.
• Auto-identification of digital or scanned documents.
• Form Extraction (Beta)
• Automatically extract data from documents with the same layout,
saving time, improving standardization, and enhancing accuracy. USPs
• Summarize Text (Beta)
• Efficiency: Saves time & effort with ease of data extraction and
• Utilize NLP to generate summaries for selected text.
summarization.
• Word Map / Text Link
• Accuracy: Enhance accuracy & standardization while reducing
• Search, highlight, and link values within documents.
errors.
• Doc Compare
• Empowerment: Empower audit & finance professionals with
• Easily search specific text in documents for data extraction.
advanced tools and capabilities.

19
 TECHNOLOGY PRODUCTS AND SOLUTIONS
Upcoming Initiatives

AI ENABLEMENT ANALYTICS COMMON

PRIVATE CLIENT
Enhancing the analytics ON-BOARDING
SERVICING Generative AI
enablement for existing offered by our products Unified single
Technology platform
products and client use onboarding process for
for HNI’s & Private
cases all solutions on the BDO
Clients
Platform

20
 DIGITAL SERVICES PORTFOLIO
Digital Strategy & Data Science & Digital Solutions
Transformation Analytics
Define what ‘Digital’ Using technology to improve
Building a data led decision
means for an & simplify business processes
culture
organization

Digital Strategy Data strategy and management Application development

Innovation Strategy Enterprise resource planning

Data analytics
(ERP)

Digital transformation Office Artificial intelligence Cloud services

Business technology alignment Finance, risk & compliance

CRM
Data analytics and automation

Vendor/Software selection Process Automation/RPA

21
21
BDO INDIA PARTNER SOLUTIONS

22
 PARTNER SOLUTION 1 - FINALYZER
A Unified Financial Consolidation, Analysis & Reporting Software

Automates CFO and CXO reporting in multi-entity organizations, covering integrated group reporting,
management reporting, legal consolidation & segment-wise profitability reporting

Pre-configured models for Management reporting, executive dashboards, IFRS,

UKGAAP, USGAAP, IndAS, SEBI reporting, and other local GAAP reporting make
reporting effective, efficient and error-free

Supports IFRS, US-GAAP, In-GAAP, IndAS etc. Any other local statutory
FinAlyzer® reporting formats can be supported through simple configuration.

Effortlessly converts financial data to actionable insights with decision analytics, KPIs, insights,
predictive forecasting, and benchmarks, freeing up valuable time for the CXO’s to focus their
energies on incisive analysis and improved decision-making

It is Fast to implement, Cost-effective & Easy to learn & use

23
 PARTNER SOLUTION 1 - FINALYZER
Key Challenges

Multi-Entity Multi-Segment Multi-Stakeholders

 Consolidation – single & multi-level  Profitability by BU, Service Line,  US-GAAP, IFRS, Local GAAP,
 Multiple COA Region Management reporting, local statutory
 GAAP restatements & Reclass  Flexible analysis dimensions & reporting
 hierarchy  Multi period data analysis
Forex handling
  Flexible allocations  Analytical dashboards
Period differences
  Segment consolidation  Actual vs Budget – Variance analysis
Inter company elimination
  KPIs and management dashboards
Minority interests
 Print ready Financial statements

Visualization & Reporting

24
 PARTNER SOLUTION 2 - GLOBAL COMPLIANCE MANAGEMENT
SYSTEM
Compliance Management Solution is designed to suit the individual regulatory compliance requirements of an organization.
This solution is offered by BDO India in association with a Technology Partner.
Global Coverage:
Supports 70+ Countries
Locally Vetted Checklists:
Tie ups with 100+ law firm
partners
Legal Updates:
Auto updates in the system
within pre-committed SLAs
where users receive e-mail
intimation and notifications on
updates
25
Scalable Solution:
Manage multiple geographies &
entities, from single dashboard
SaaS based solution with
integrated regulatory
intelligence
Compliance Modules for
Comprehensive Coverage:
One time and recurring
compliances, ongoing
compliance surveys, event-
based compliance advisory
 PARTNER SOLUTION 2 – GLOBAL COMPLIANCE MANAGEMENT
SYSTEM
Features
Workflow Document
Management Management
• 5 layers of defense - Performer, Approver, • Define type of documents and maximum size of
Group Owner, CXO & Auditor documents allowed to be uploaded
• Compliance Organogram line with reporting • Configure Compliance proof policy for
structures, cross-functional collaborations performer and approver for 14 categories of
• Role based access at each level compliance
• Advanced search for download basis multiple
parameters; download multiple documents

Auto populate Intuitive Reports &

Calendars Dashboard
• Interactive dashboards with drill-down, trend
• Gets Auto populated for the upcoming fiscal;
charts, location & and function-wise heat maps
enables effort planning & and budgeting
• Global Heat Map with drill down to country and
• Real-time auto-updation-based legal changes
state levels
• Colour coding on lines of heat map for each
• 5x5 Risk chart-based custom risk categorization
date based on compliance status and criticality

Value-Added Innovative
Features
• Integrated Ticket Centre: Users can raise support tickets, interact, get resolutions
• Manuals to help user learn the system
26 • User can customize Notification, Reminder settings; define frequency & periodicity
 DATA SECURITY & CONTROLS
The Principal Security Architecture Design

27
 DATA SECURITY & CONTROLS
Reliability & Security

RELIABILITY INFRASTRUCTURE SECURITY

⯈ Hosted on ISO 27001:2013 certified Microsoft Azure platform ⯈ Azure web application firewall (WAF) - centralized protection of web applications
from common exploits and vulnerabilities
⯈ Design principles (oops, solid, dry and kiss) and patterns
⯈ Advance IP scanner
⯈ Sonarqube for inspection of code quality
⯈ DoS and DDoS protection enabled
⯈ Sensitive database fields are hashed after salting with long randomly generated
salts to prevent leakage in the event of accidental exposure ⯈ Dual Network Antivirus Engine

⯈ Continuous integration ⯈ TLS v1.2 enabled security structure

⯈ Proper database design & Hardening ⯈ Regularly Penetration testing audit carried out by a 3rd party vendor

⯈ Production/Staging and QA/Development servers are ISOLATED by different virtual

APPLICATION SECURITY
networks and do not have any Public IP
⯈ Rate limiting on the API gateway ⯈ Network Lateral Movements are restricted within the virtual network
through Network Security Group and Application Security Group
⯈ RSA and AES 256 Encryption Algorithm Governance
⯈ SSL in service communication ⯈ Storage disk encrypted at rest

⯈ Data encryption keys stored in Azure key vault

⯈ Restricted access to the API resources( use gateway)

⯈ Timely upgrade of software to address vulnerability & version dependencies

28
 PARTNERSHIPS & COLLABORATIONS
CERTIFICATIONS, GOVERNMENT AGENCIES, ERP COMPANIES & IMPLEMENTATION PARTNERS

PARTNERSHIPS & COLLABORATIONS CERTIFICATIONS

► Global Partnership with Microsoft ► ISO 27001:2013
► Empanelled with GSTN ► GSP & GST solutions licensed by GSTN (Goods & Service Tax Network of India)
► Integration & connectors for: ► GST solutions Certified by The SAP® Integration and Certification Center (SAP
 SAP (ECC & S4 Hana) ICC)
 SAP Business One ► Safe –to-Host certification by independent CERT-IN certified firms

 Microsoft Dynamics
 Microsoft AX
 Oracle EBS
► Collaborate with development partners for various ERP systems for integration &
automation

Private & Confidential

29
 KEY TAX SERVICES CLIENT CREDENTIALS
1,500+ CLIENTS

Direct Tax Indirect Tax

Private & Confidential

30
 KEY TECHNOLOGY CLIENT CREDENTIALS
1,000+ CLIENTS

BFSI RETAIL AUTO & INFRA MANUFACTURING OTHERS

Private & Confidential

31
 CORE TEAM
BDO India Technology Solutions Private Limited (BITS)

SHASHIDHAR JAYARAMAN
Chief Business Officer
Technology & Outsourcing

BHAVESH VED PARIJAT PARIMAL NIKHIL DHARIWAL SATISH AMBAVALE

Partner & Chief Digital Officer Partner & Sales Lead Associate Partner Partner
Technology Products & Solutions Large Accounts Business Domain & Product Strategy Technology Services

AJAY KUMAR BASANT SAHU ARPIT VERMA PUNITA DSOUZA

Product & Tech Lead Product & Tech Lead Client Service Lead Alliances & Partnerships

JATIN JAIN SAILI KULKARNI

Business Domain & Analyst Business Domain & Analyst

32
For queries regarding our services, please get in touch with us
For any other comments or feedback, kindly write in to marketing@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

33