Our Brief Profile 3

Our Leaders 6

Why Us 10

Firm’s Service Spectrum 12

Audit & Assurance Services (AAS) 14

Governance, Risk, Compliance (GRC) & IT 15

Corporate & Allied Laws Advisory Services (CORP) 16

Transaction & Business Advisory Services (TBAS) 17

Indirect Taxation Services (IDTX) 18

Direct Taxation Services (DTAX) 19

Our Illustrative Experience & Clientele 20

Connectivity 22

2

Table of IndexParticulars Page No.

S G C O & Co. LLP was established in the year 1992 with a vision to become a “Truly GlobalConsulting Group” providing value added services and solutions.

SGCO, a Multi Disciplinary Accountancy firm and is catering to over 250 plus client groups acrossdiverse sectors.

We, at SGCO, are committed in ensuring that our services are provided objectively, maintainingthe highest ethical & professional standards with paramount emphasis on the interest of theclients.

Our range of services include Audit & Assurance / Governance, Risk, Compliance & IT / Direct &Indirect Tax Advisory / Transaction & Business Advisory / Valuations / Corporate & Allied LawsAdvisory.

We are well equipped with a highly skilled, well-trained and strongly motivated team of morethan 275 members including experienced/ qualified professionals from varied. To optimize skill-sets, we operate with facility of completely automated environment in office set up and moderninfrastructure giving us strength to render comprehensive multidisciplinary services.

Our Brief Profile

3

In our gamut of professional services, we have added more feathers, which are in the nature ofAdvisory on Real Estate Regulation and Development Act, 2016 (RERA) and Insolvency andBankruptcy Code, 2016.

SGCO holds the “Peer Review” certificate as issued by ICAI.

We have a specialized team working on translation of IGAAP financials to IND AS. Such teammembers possesses the qualification of “Diploma in IFRS – UK ACCA London”.

We are using CASEWARE & IDEA software’s as a part of audit tool, which is in sync with theglobal approach.

Apart from Mumbai (HO), Delhi & Bengaluru, through our network of associate firms we havepresence in major cities like Kolkata, Chennai, Hyderabad and Vadodara.

4

Our Brief Profile

Service Verticals

Partners

Professionals

7 Service Verticals providingspecialized professionalservices

11 Partners, each verticallead by different Partner

275 + Qualified Professionals& Other Executive Staff

Operates from Mumbai, Delhi& Bengaluru

Infrastructure

Associate Firms

HO & Branch

Geographical Spread Partners

Delhi

Vadodara

MumbaiKolkata

Hyderabad

Chennai

Bangalore

5

Our Brief Profile / Network

Audit & Assurance

Governance, Risk, Compliance & IT

Direct Taxation

Indirect Taxation

Transaction & Business Advisory

Corporate & Allied Laws

3

1

3

3

1

1

Our Leaders

6

An acclaimed professional with morethan twenty five years of experiencein diverse fields. He is the founder andmentor of SGCO & Co. LLP. Hespecializes in financial and businessadvisory services enabling companiesto accelerate growth. He is on theboard of various listed & publiccompanies, including KrestonInternational. He has also served asChairman of WIRC of ICAI.

Suresh Murarka, FCA K M Tulsian, FCA, LLB

He has a versatile experience of morethan three decades. He also carries adegree in law. He is an amalgam ofexperience. Leads the Attest Tax andCompliance function for SME Sector.

A seasoned professional with overtwenty five years of standing inpractice, he is a guiding light of thefirm and specializes in tax,transaction structuring and regulatorypractices. He has assisted clientsacross wide spectrum of industriesand possesses expertise in crossborder transaction services.

He possesses experience of morethan twenty five years in audit &attest vertical & leads the practice.He has experience in translation ofIndian GAAP financials to IFRS / INDAS, Statutory Audits, Company LawMatters & Management consultancy.Based on his experience &impeccable knowledge he isconsidered as a strong pillar of theorganization.

Manoj Singrodia, FCASunil Goyal, FCA

Founder & Mentor

7

Our Leaders

He is an avid Banker with an enrichedexperience of four decades. Earlier hehad worked at Union Bank of Indian,Bank of Punjab & Dena Bank. LeadsAttest and Compliance function forFinancial Services Sector.

Mukesh Gilda, FCA Vishal Lahoti, FCA, CS

He possesses work experience of morethan a decade in the field of indirecttax. He has been engaged in providingadvisory, compliance and litigationservices to leading MNCs and Indiancompanies. In the past he had workedat KPMG & PWC. He has given effectiveadvisory on GST matter to variouscorporate houses.

He possesses experience of more thanthree decades & leads the IndirectTax Vertical. His core competenciesincludes GST, Service Tax, VAT,Central Excise & Customs. He hasassisted government sectors in variousprojects. He is a regular speaker atIDT committee of ICAI & Chambers ofTaxation.

Mukesh has work experience of morethan 15 years in Risk Management,Internal Audits, Concurrent audits,Financial Due Diligence, InformationTechnology & ERP Implementation. Hehas also worked on special assignments,ICFR framework preparations for manycorporates and control testing of thesame.

O D Bihani, FCAKVS Shyamsunder, FCA

8

Our Leaders

Sachin Gupta, FCA

He possesses rich work experience ofmore than a decade and has a wideexposure in servicing clients in the fieldof Audit, IPO filings, QIP’s, CorporateGovernance & Assurance Services. Healso possesses the internationalexposure and has worked onsecondment in New York and otherplaces of US. Previously, he was aPartner in Haribhakti & Co. LLP,Chartered Accountants.

He has rich work exposure of more than14 years in the field of Audit,Translation of IGAAP financials to IFRS /IND AS, Company Law matters &Management Consultancy. He hasworked on clients across variousindustries i.e. Manufacturing, RealEstate, Retail, Textile, Power, Media &Entertainment. He has done his trainingfrom Ernst & Young and also worked withPrice Waterhouse and S.S. Kothari Mehta& Co.

Amit Hundia, CA, CS, LLB

9

Our Leaders

Ravindra Agrawal, CA, CS, LLBHe has a rich experience of morethan a decade in direct taxadvisory, domestic & internationaltax and regulatory matters incl.compliance, representations,litigation etc. His experienceincludes structuring/restructuringtransaction or business, carryingout health checkup, due diligencereview etc..

Rushabh is a Fellow Member of ICAIhaving a rich experience of almost adecade. He has work experience inDirect Tax matters viz. Compliances,Advisory, Representation before incometax department with specialization intoLitigation practice i.e appearing beforevarious appellate authorities andassisting various counsels in High Court.He has handled clients across variousindustries like Logistics, Gems &Bullion, Manufacturing, Retail, RealEstate and Construction, IT Softwareand so on.

Rushabh Mehta, FCA

Why Us

Indirect Taxation

Direct Taxation

Transaction & Business Advisory

Corporate & Allied Laws Advisory

10

Ethics, integrity and professionalism are the key notes of our work culture and approach. Atcore, we maintain a high standard of integrity in everything that we do.

We believe in creating the long-lasting relationship by providing finest of the services to ourclients.

Our expertise lies in developing innovative, customized & effective business oriented solutions.

As regulatory complexities are increasing, we try to simplify the environment to make it businessfriendly and dynamic.

We assimilate advice from different domain expertise to provide seamless solutions to clients.

Our approach and processes are viable for an organization right from the level of a Large bodycorporate, SME to the extent of a Startup.

11

Why Us

Firm’s Service Spectrum

Indirect Taxation

Direct Taxation

Transaction & Business Advisory

Corporate & Allied Laws Advisory

12

SGCO

Audit & Assurance Services

Governance, Risk,

Compliance & IT

Corporate & Allied

Laws Advisory

Transaction & Business Advisory

Indirect Taxation

Direct Taxation

13

Firm’s Service Spectrum

Statutory Audits as per Companies Act 2013

Tax Audit as per Section 44AB of the Income TaxAct, 1961

Translation of Indian GAAP Financials to IND AS /IFRS

Interim Financial Reporting

Certification

Advisory Services

IPO/ QIP/ ADR/ GDR Support Services

Audit & Assurance Services

Opinions on interpretational matters – On CompanyLaw and Accounting Standard / IND AS

Special Audits being undertaken on behalf ofRegulatory Authorities like Income Tax & Service TaxDepartment or Financial Institutions or Banks

Assignments on ‘Agreed Upon Procedures’ on specificareas for “Reporting on factual findings based onspecific procedures”

Our Specialized Service

Conversion of Indian GAAP financials to IND AS / IFRS

Opinions on interpretation matters

Advisory & Support Services

14

Our Specialized Service

GRC

Internal Audit

Concurrent Audit

SOX

Management Audit & Advisory

Financial Due Diligence

SOP formation

IFC / ICFR

Specific assignments (i.e. Stock& FA verification, costreduction, profit maximization)

Governance, Risk & Compliance (GRC) & IT

Accounting and Outsourcing

Accounting and knowledgebase data processing (Global)

Staff loaning and deputation

Corporate Training Programs

Accounting Services(Domestic)

Audit Support Services

IT & ERP

ERP Implementation

ERP Support services onMicrosoft ERPs

Licensing and BREP forMicrosoft

GST Implementation (IT part)

IT / ERP Audit

IT control testing and securityaudit

Cost Reduction & Profit Improvement studies

Forensic Audit / Fraud Investigation

Financial, Commercial & HR due diligences

15

Our Specialized Service

Company & Limited LiabilityPartnership formation andcompliance

ROC & MCA compliances likefiling of various forms andreturns

Opinions

Design / set up accountingsystems

Audit assistance

Management reporting

Corporate & Allied Laws Advisory Services

Consulting on various rulesand regulations governed byCompanies Act, StockExchanges, SEBI, FDI, FIPB,ROC and other regulatorybodies

Drafting & filing of petitionswith Company Law Board orCentral Government

Registrations and Enrolmentunder various other acts likeMSMED Act, Shops &Establishment Act etc.

Adhering to the necessarycompliances relating to RBI,FEMA, FIPB etc. to be done inregard to Inbound & OutboundInvestments

Representations before theregulatory authorities forclarifications or rectificationswherever required

XBRL filing

16

Due Diligence Secretarial Services Outsourcing Services

Our Specialized Service

Valuations – as required for INDAS, IFRS or for any otherpurpose

Advising on Mergers,Amalgamations, Demergers,Hive off of Undertakingconsidering various laws andregulations in force

Providing guidance on Businessorganization and structuring fordiverse commercial reasons

Transaction & Business Advisory Services

Advise on strategic alliancesand India entry strategy incompliance with the rules andregulations

Overseas CompanyIncorporation and relatedcompliances

Liaison for regulatoryapproval & compliance underFEMA / RBI and FIPB

Investment Planning & RealEstate Transaction Structuring

Consultation for corporatizationof Proprietorship / Partnershipfirms or conversion ofCorporate entity into LLP

Family arrangement &Succession Planning

Advisory on Insolvency andBankruptcy Code, 2016.

17

Valuations Cross Border Taxation Transaction Support

Our Specialized Service

Structuring / restructuring oftransaction

Entry Level Strategy

Pre Bid evaluation / pricing /structuring. Post bidImplementation

Advise / structure to optimizeTax credits

Assistance in draftingagreements for businesstransaction

Indirect Taxation Services

Drafting reply to notice/query/ enquiry fromdepartment

Assistance / representationbefore tax department /authorities

Drafting of appeals and staypetition upto Tribunal

Representation beforeauthorities upto Tribunal

Assistance in matters beforeHigh Court

Taxation of Goods & Services(GST)

Developing tax and compliancemodules

Setting up necessary process forcompliances

Day to day and regularcompliances such payments /filing returns / obtaining Forms

Assistance in tax assessments /audit / routine matters

18

Special AuditHealth Check / Diagnostic

ReviewGST

Our Specialized Service

Compliance & Litigation

Representation forassessment, settlementcommission, CIT (A), DRP &ITAT

Assistance in litigation beforeHC & SC

Transfer Pricing Audit

Filing of Corporate Tax Return

Assistance in TDS matters

Obtaining certificate underSection 195 & Section 197

Direct Taxation Services

Advisory Services Comprehensive Corporate Tax

Review (CCTR)

Business Restructuring incl.M&A Advisory &implementation

Guidance on matters relatedto GAAR & POEM

Tax Planning for all entities &HNI’s incl. advising onAdvance Tax payments

Transaction structuring

ESOP, FEMA & DTAA advisory

Cross Border Transaction Services

Employee & ExpatriateTaxation

Inbound / Outbound StructuringServices

Transfer Pricing study &planning

Issuance of certificate undersection 15CB

19

Transfer Pricing CCTR Opinion on tax matters

Our Illustrative Experience

20

Each Partner / Associate Director of S G C O & CO. LLP individually specializes in one or more industries.

With our Professional experience amongst the existing Partners / Associate Director to back up, our Clients havebenefited from our domain knowledge in various industrial sectors.

Some of the sectors where we possess in-depth knowledge are:

Agri Support Services Mining Bank Mutual Fund Cement Non-Banking Financial Companies Chemicals Housing Finance Companies Entertainment Oil and Gas Foods & Beverages Payment Gateway Gaming & Hospitality Power Gems & Jewelry Pharmaceuticals Gold & Bullion PVC & Vinyl Products Iron & Steel Real Estate & Infrastructure Life & General Insurance Retail Logistics and Shipping Stock Broking

Mall Management Services – Advertising, Information Technology,

Security, Travel & Tourism Merchant Banking & Advisory Textile

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Our Experience

4A, Kaledonia-HDIL,2nd Floor, Sahar Road,Near Andheri Station,

Andheri (East), Mumbai – 400 069.

Tel.: +91 22 6625 6363Fax: +91 22 6625 6364E-mail: info@sgco.co.in

www.sgco.co.in

Manoj SingrodiaPartnerHandheld : +91 98210 83062Desk-phone: +91 22 6625 6301Email : manoj@sgco.co.in

Suresh MurarkaPartnerHandheld : +91 98211 25916Desk-phone: +91 22 6625 6304Email : suresh@sgco.co.in

No. 402, Arunachal Building,

19, Barakhamba Road, New Delhi – 110 001.

Tel.: +91 11 4125 1489E-mail: info@sgco.co.in

22

Connectivity

No.10-1,Old No .210/1, Vanaraveera Sankirna, 5th

Cross, 9th 'A' Main, Jayanagar, 2nd Block, Bengaluru – 560 011.

Tel.: +91 98927 01616E-mail: info@sgco.co.in

Head Office Branch Branch