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H.O.: 4/80, Janpath HO Phone: 091-11-23320601; 4319 2000 to 100

New Delhi-1100 01 Fax: 091-11-43192021 (India) E-mail: rnm@rnm.in

B.O.: 813 Oxford Towers, BO Phone: 0- 9880647825

139 Airport Road, E-mail: bangalore@rnm.in Bangalore-560 008 Website: www.rnm.in

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Late Mr. R. N. Marwah was founder member of the Institute of Chartered Accountant of India (ICAI) underwent practice with a reputed firm of Chartered Accountants M/s S. B. Billimoria & Co. at Bombay from 1944 to 1946. In the year 1946, Late Mr. R. N. Marwah started his career in Delhi and promoted a sole Proprietor Firm under the name and style of M/s. R. N. Marwah & Co. His broad vision, pioneering efforts and dynamic approach, had won several credits for the firm, elevated it to a partnership firm in the year 1961. The firm has recorded commendable achievements and crossed many milestones during the years 1961 to 2008 under the leadership and guidance of Late Sh. R. N. Marwah. Presently, R. N. Marwah & Co. has five well known qualified and diversified experienced Chartered Accountants as Partners, Executive Directors , Former member of Central Board of Direct Taxes as Taxation Advisors besides various other similar qualified personnel, who have vast experience to strengthen the qualities of various services being rendered to our wide range of valued clients of different segment like Banking Sector, Insurance Companies, PSU, MNCs and also other well known Corporate Clients.

INTRODUCTION

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R. N. MARWAH & COMPANY provides a range of Tax Compliance & Regulatory, Audit & Business Advisory and Corporate Finance & Consultancy services to individual and corporate clients, both locally and internationally. Our Head Office is located in the heart of the capital city at Janpath, New Delhi (India) and being in close proximity to the Registrar of Companies, Reserve Bank of India and Department of Tax Revenue, we are able to provide prompt and efficient service to our clients. We also have a Branch Office in Bangalore in the vicinity of various IT Parks and IT development centres. The Bangalore branch is focused on rendering value added services especially in the consultancy and business advisory space to the ever-growing number of I.T. and start up Companies in the entrepreneurial haven of Bangalore, called the ‘Silicon Valley of India’. Through the Branch we are committed to capturing the international Knowledge Process Outsourcing (KPO) market. Our vision is to have a Pan-India presence within the next five years.

R.N. Marwah & Company is an Independent member of Geneva Group International. Geneva Group International is an international network of chartered accountants, lawyers and management consultants with over 592 member offices and around 20,491 employees with presence in 100 countries worldwide having its headquarters at Zurich, Switzerland. GGI has been ranked at 6th Place in world by the Accountancy Magazine in London having a combined fee of over 4.386 billion USD (2013). Our USP is our “Local Strength and Global Structure”.

OUR FIRM

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GGI employs a rigorous method of selecting and admitting new members. Only firms providing high quality standards and excellent client services are invited to join GGI. Each member firm is admitted only after substantial due diligence, and must survive regular quality and peer review procedures in order to retain membership in the network. Geneva Group International’s broad international coverage provides us and our clients with access to high quality firms in nearly every major financial and commercial centre. All member firms are locally based firms, indigenous to their areas. As a result, they have developed the most necessary expertise as well as strong ties to the business communities. They also can apprise clients of the area’s political context and provide firsthand information about the local landscape. As a result of attending the international conferences at least twice a year, we personally know almost every member and can recommend you the right expert for your special need! Getting ahead in business today means forging international relations. That is where we, as part of GGI can provide professional services to our clients worldwide for cross border transactions of any nature. Our global connections make us large enough to target your varied needs and flexible enough to supply you with a personal consultant. For detailed information about our partners and their locations worldwide, please visit www.ggi.com

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A professional is someone who can do his best work when he doesn't feel like it. - Alistair Cooke Closely connected with our vision for the future, lies our ideals and principles which we have institutionalized in the form of our Code, as based upon the Code of Ethics prescribed by the Institute of Chartered Accountants of India (ICAI). This Code is the touchstone or pillars of our strength which reaffirms our core beliefs in fairness, justice and integrity. “Integrity without knowledge is weak and useless, and knowledge without integrity is dangerous and dreadful.” - Samuel Johnson. We have therefore laid down the following ethics: Integrity and Objectivity: In the performance of our services the highest standard of honesty and integrity shall be maintained without allowing any prejudice, conflict of interest or bias to override objectivity. Confidentiality: During the course of performance of our professional services the confidential information acquired shall not be disclosed without specific authority or unless there is a legal or professional right or duty to disclose. Professional Competence, Care and Behaviour: All our services shall be rendered with due care, competence and diligence and based on up-to-date knowledge of all developments in practice, legislation and techniques. Nothing shall be done which could bring disrepute or discredit to the profession. Technical Standards: Our professional services shall be carried out in accordance with relevant technical and professional standards such as the Accounting Standards (AS’s) stipulated by the ICAI.

OUR PROFESSIONAL CODE

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Our belief in our abilities and our desire to excel and grow is epitomised by our motto:

To accomplish great things,

we must not only act, but also dream;

not only plan, but also believe.

-Anatole France

In today’s fast paced life, building long and lasting relationships is the cornerstone to success. And to build and maintain fruitful relationships believing is essential: belief in one’s own abilities and the collective ability of the Team,

belief in the constant need to learn and improve

belief in one’s business partners,

belief in the Vision of the Team

And as Thomas J. Watson Jr., former IBM Chief Executive once said

“Beliefs must always come before policies, practices, and goals. The latter must always be altered if they are seen to violate fundamental beliefs.”

Our beliefs, work hand in hand with our relentless drive for progress that impels change and forward movement in all that is not part of our core beliefs. This drive for progress arises from a deep human urge- to explore, to create, to discover, to achieve, to change and to improve.

OUR MOTTO

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“To Be One Of The Top 10 Financial, Technical Advisors And

Service Providers Of The Country Through A Process Of

Constant Change, With Special Importance Being Laid On

Knowledge Creation.”

The philosophy of our firm is to assist clients achieve business success through our Professional Advice, Services and create long lasting relationships based on mutual respect, trust and confidentiality. Knowledge, principles, dignity, innovation and out of the box thinking are our hallmarks. Our constant endeavour is to be committed to our clients needs through our personalised care and attention in a professional environment, striving for the pinnacles of perfection in all areas of service, employing the latest technological tools and industry best practices.

From the black and white era of the 40’s and 50’s to the information superhighways of the Y2K era, RNM has stood the test of time by being a pillar of strength for each of its esteemed clients and growing from strength to strength. In today’s dynamic global environment not only have market demands altered but the conventional way of doing business has also changed drastically.

OUR VISION

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Our firm and the services we render have naturally evolved and changed over the last fifty years, the paramount importance of ‘knowledge creation’ has been the only constant. We deeply ascribe to the Confucius belief of: "Only the wisest and stupidest of men never change." - Confucius Today, as India stands at the threshold of its biggest opportunity- the Globalisation of Indian Business a direct or indirect presence in international markets forms a huge step toward long-term national success and growth - whatever the size of business. However, such an international foray always require detailed consultation and advice regarding not only the financial regulations but also the cultural and socio economic conditions of the foreign country. Our Global network of associates, each of whom are experts in their respective geographical and service area makes it possible for an individual businessman to achieve national and international success through our sound advice and guidance.

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The firm has four major service divisions which cater to varied client needs. We provide a range of complete business service solutions to our esteemed clients to complement and accentuate their business performance, leadership and knowledge.

"Knowledge is of two kinds. We know a subject ourselves, or we know where we can find information upon it." - Samuel Johnson

OUR RANGE OF SERVICES & CLIENTAGE

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Audit & Business Advisory Services Division

This Division is engaged in rendering the following services:

Statutory and interim audits, Internal Audit; Special investigations; Due Diligence reporting ; Outsourcing of Finance & Accounting (F&A) services for

European and U.S. clients Other Business Advisory

Some of our audit clients are /have been as follows:

DLF Ltd. (Internal Audit) Siti Cable Network Ltd. (Internal Audit) Paras Buildtech (Internal Audit) Brakes Part India Pvt. Ltd. (formerly Affinia Braking Pvt. Ltd.)

(Internal Audit) Danblock Brakes India Pvt. Ltd. (Internal Audit) Meneta Automotive Components Pvt. Ltd. (Internal Audit) Alliance Friction Technologies Pvt. Ltd. (Internal Audit) Roulands Braking India Pvt. Ltd. (Internal Audit) Sunbeam Auto Pvt. Ltd. (Internal Audit) Eros Resorts & Hotels Ltd.- Hilton and Double Tree by Hilton,

Mayur Vihar, New Delhi (Internal Audit) Nehru Place Hotels Ltd.- Eros Hotel managed by Hilton, New

Delhi (Internal Audit) Claridges Hotel Pvt. Ltd. (Internal Audit) ITC Ltd. – PSPD Division (Internal Audit) ITC Ltd. (Special Audit)

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CRI Pumps Ltd. (Internal Audit) Hilton Janakpuri, New Delhi (Management Audit) Bibby Financial Services (India) Pvt. Ltd. (Credit Audit) Allied Nippon Ltd. (Statutory Audit) Amira Pure Foods Pvt. Ltd. (Statutory Audit) Digvijay Chemicals Ltd. (Statutory Audit) Kafila Forge Limited (Statutory Audit) Capital Residences Private Limited (Statutory Audit) Pure Drinks Group (Statutory Audit) Hotel Hans Pvt. Ltd. (Statutory Audit) Supe Seal Hose Pvt. Limited (Statutory Audit) Raddison Blue Marina Hotel (Statutory Audit) Marina Hotel- Agra (Statutory Audit) Indirapuram Habitat Centre Pvt. Ltd.—Victory Ace Group

(Statutory Audit) Avigo Capital Partners Pvt. Ltd. (Statutory Audit) Sanah Infoways Pvt. Ltd. (Statutory Audit) God Gift Properties Pvt. Ltd. (Statutory Audit) Renaissance Asset Management Company Private Limited

(Statutory Audit) Lokumal Trading Private Ltd. (Statutory Audit) Linkquest Telecom Ltd. (Statutory Audit) Bader Exports (India) Pvt Ltd. (Statutory Audit) Mainland Estates Pvt. Ltd. (Statutory Audit) Sareen Estate Group (Statutory Audit) Aditya Infradevelopers Pvt. Ltd. -Baani Group (Statutory Audit) Kohli One Group (Statutory Audit) Bhagat Group (Statutory Audit) Spiretech Group (Statutory Audit) Wishfield Group (Statutory Audit) We have also had previous experience in the Audit of PSU/ Banks of the following Companies:

National Highway Authority of India- Special Audit Oriental Insurance Co. Ltd.-Branch Audit-10-11; 09-10; 08-09;

07-08 Bharat Sanchar Nigam Ltd. (BSNL)- Delhi & Bangalore Circle-

Internal Audit Bank of Baroda- Branch Audit for 08-09; 07-08; 06-07; 05-06 Karnataka Bank - Branch Audit for FY 2008-09; 2007-08; 2006-07 Central Bank of India- Branch Audit for 3 years

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Vayudoot Ltd.- Statutory Auditors for 3 years Yes Bank- Valuation of Current Assets & ROC Search Reports ING Vyasa Bank- Credit Audit United India Insurance Co. Ltd.- Statutory Audit Central Electronics Ltd.- Statutory Audit Canara Bank- Valuation of Current Assets & Credit Audit Vijaya Bank- Concurrent Audit Corporation Bank- Valuation of Current Assets Tax & Regulatory Services Division "The taxpayer -- that's someone who works for the federal government but doesn't have to take the civil service examination." - Ronald Reagan Besides handling the Taxation Matters of the afore-mentioned clients of the Audit Division, taxation services are rendered to approximately 200 regular clients including both Corporate and Individuals. The range of services includes:- o Tax representations before Income Tax Officer (ITO),

Commissioner of Income Tax (CIT) for assessments; o Handling Search and Seizure matters o Assisting in preparation and filing of E-TDS Returns o Filing tax returns; and o Transfer Pricing matters; o Handling Appellate Matters before CIT(Appeals) and Income

Tax Appellate Tribunal (ITAT) o Representations before the Authority for Advance Rulings

(AAR) for Non Resident matters o Submitting

Written Opinions on various contentious and current tax issues

Our tax practice is particularly strong in the Real Estate industry sector. Some of our regular major taxation clients in addition

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to our audit clients who are also rendered tax Services are as follows:

Genome Biotech Pvt. Ltd. (Pharmaceuticals) Malibu Estate (Malibu Towne, Gurgaon) Fargo Estate (Central Square, Saket) Spire Developers Pvt. Ltd. (Spire Group, Real Estate) Dynamic Continental Pvt. Ltd. (Flames Mall, Ludhiana) Chokhani International (Chokhani Towers, Noida) Baani Group – (Corporate One, Jasola, New Delhi; Quorum

Square, Gurgaon; The Statement, Gurgaon) Sareen Estates -(The Plaza, Gurgaon) Bhagat Industries Group (Real Estate, Publishing, BPO) Global Health Ltd --(Medi City, Gurgaon) Ajai Hari Dalmia Group (Asset Management, Share Trading) Silverglades Group (Residential Projects at Gurgaon) Allied Nippon Ltd ---Automotive ancillary Filatex Ltd----Yarn manufacturing Amira Pure Foods (I) Ltd –a Chanana Group Enterprise-Largest

Manufacturer /Exporter of Rice Vadera/Bawa Group --- Crescent at Qutab-Shopping Mall at

Lado Sarai New Delhi Claridges Hotel Pvt. Ltd. (Hospitality and SEZ) Capital Residences Pvt. Ltd. (Real estate)

Indirect Taxation Services With the increasing importance and widening ambit of Service Tax, WCT and VAT, we now have a dedicated team in our indirect tax practice. We offer the following services to our esteemed clients in this emerging field:-

o Complete regulatory compliances, including Registration, Payment of Taxes, Filing of Returns, Refunds, Assessment, Cenvat Credit.

o Consultancy, including Advisory, Preparation of tax efficient plan, interpretation and rendering Legal opinion on Service Tax/ WCT

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o Providing legal updates pertaining to Service Tax/ WCT as and when it comes and also the intention of Governments regarding inclusion or exclusion of any provision governing such laws.

Regulatory Services

Regulatory compliance of the Reserve Bank regulations and Foreign Exchange Management Act, 1999 (FEMA), including Structuring both outbound and inbound long term investments and obtaining approvals from the Reserve Bank, wherever necessary, and matters related to the Export Import Policy and foreign investments are rendered by this division. The Division is engaged in rendering the following services:

o Setting up Liaison Offices,

o Structuring Real Estate SPV’s for obtaining Foreign Direct Investment (FDI) in Real Estate sector and

o Advise and ensuring compliances for repatriable FDI in various sectors

o Obtaining permission for obtaining Overseas Corporate Borrowings (OCB)

o Advise and ensuring compliances for making overseas direct investment

Company Law Services Division "Laws gain their authority from actual possession and custom: it is perilous to go

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back to their origins; laws, like our rivers, get greater and nobler as they roll along: follow them back upstream to their sources and all you find is a tiny spring, hardly recognizable; as time goes by it swells with pride and grows in strength.” - Michel de Montaigne Legal drafting of Agreements, Deeds, Memorandum of Understandings (MOU’s), Wills/ Testaments, Power of Attorney’s, Term Sheets, setting up of special Purpose Vehicles (SPV’s) and other commercial and business documents are handled by this Division. In conjunction with our associate corporate lawyers, we can provide end to end solutions for all business reorganisations, whether internal or external where the approvals of the Courts are required. The entire array of company law matters under the Companies Act, 1956, including issuance of Compliance Certificate along with Annual Returns, liquidation, incorporation of new companies, change of name, change of registered office from one state to another and other Secretarial services like preparation and maintenance of Minute books, Notices, Agenda papers etc. are being handled for various corporates. Offshore Structuring RNM gives specialised tax advise with an emphasis on offshore possibilities to persons who wish to save current or future tax for their company or themselves. Learned Hand, an American Judge, once said, “There is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible – nobody owes any public duty to pay more than the law demands.” o Incorporation of Offshore Trusts & Companies o Maintaining and compliance of offshore Trusts o Structuring company and office set up in Dubai, British Virgin

Island, Hong Kong, Mauritius

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Corporate Finance & Consultancy Services Division

Mergers & Acquisition (M&A) and related services, including acquisition in the disinvestment process are a part of the repertoire of services rendered. This is a new service stream that we have entered into and in the short time have successfully handled many major projects in the hospitality, real estate and retail sector. Consolidation of land holdings through Merger and Amalgamation of Group/ subsidiary companies into the Holding Company. This Division is engaged in rendering the following services: M&A o Locating interested partners in the case of a sell-off, joint

ventures, technical collaboration or distributorship agreements o Valuations and assessment o Structuring of the investments o Appraisal, Due Diligence Report and Project Viability Studies

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o Valuation of Business Units o Regulatory Environment

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Financial Services o Arrangement of Term Loan(s) at competitive terms in

accordance with the needs of projects from institutions and commercial banks.

o Arrangement of working capital facilities. o Arrangement of foreign currency loans from overseas banks/

financial institutions. o Medium to long term funding through hire purchase/ lease

finance/ inter corporate deposit and bill discounting o Institutional funding o Venture Capital and Private Equity funding o Private Placement of Shares o Bridge Financing

A few of the deals that the Division has provided to its clients is

stated herein below:-

Buy Side Mandate- Initiated the transaction, actively assisted in negotiating the transaction, assisted in the legal agreements and acted as financial advisors to the shareholders in the structuring for the acquisition of a 70 room boutique luxury hotel in Central London.

Buy side Mandate- Valuation, project Due Diligence and an Appraisal Report to Nehru Place Hotels Ltd. (Park Royal Inter-Continental) for the acquisition of Hotel Kanishka, New Delhi (Now known as Shangri-la) in the course of disinvestment by the Government of India/ ITDC.

Buy Side Mandate- purchase of Sea Rock Hotel by Claridges Group

Buy Side Mandate- purchase of real estate venture by AEZ Group from ITC Group

Sell Side Mandate- sale of Rubber Hose manufacturing company (Super Seal Group)

Sell Side Mandate- sale of Khasa Distillery (part of the BI Group) and demerger of the division

Sell Side Mandate- Sale of controlling interest in a Telecom trading Company (part of Linquest Group, Dubai)

Sell side Mandate- Private Equity funding of real estate development and SEZ (part of Kohli Group)

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BPO Services

BPO and the offshore delivery model has made it possible to render services limitlessly, without any restriction of time and space. Our strong F&A background and experience of over 55 years makes us a perfect candidate for delivering solutions in a dependable and confidential manner using the best technological tools available to provide an unmatched value proposition to global clients. We are focussed towards the Medium segment of the international market which has also now realised the long term gains of outsourcing and being lean. Iris, Sage and VT Transaction 5.0 software are being used for delivering solutions to BPO clients. The services we offer can be broken up into the following four areas:-

o General Accounting o Accounts receivable management o Accounts payable management o Payroll processing services o US Tax Return Preparation We are currently providing outsourcing of accounting staff to the following clients:-

ITC Ltd., Gurgaon Office ITC Ltd., Haridwar ITC Ltd., Manpura Pure Drinks Group (Le Meridian Hotel, New Delhi) The deep understanding of client policies and functioning gained in the course of audits enables the division to render valuable business advisory services also. Business Advisory Services have become key to the continued growth and smooth functioning of businesses in today’s rapidly changing scenario. The Division renders services to and are retainers of various reputed Real Estate Groups, including colonisers and developers of shopping malls, multiplexes etc., Exports and other Business ventures in India of Non-Resident Indians / Persons of Indian Origin.

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"The important thing to recognize is that it takes a team, and the team ought to get credit for the wins and the losses. Successes have many fathers, failures have none." -Philip Caldwell

T H E P A R T N E R S

CA D. R. Bahl Founding Partner

Graduated from University of Delhi, majoring in Commerce in the

year 1951 and upon qualifying as a Chartered Accountant in 1954

worked in our firm before being inducted as a partner in the year

1959. Responsible for handling the Tax Matters of our clients

before the Appellate Authorities including the Income Tax Appellate

Tribunal.

CA U. N. Marwah Senior Managing Partner

Graduated from St. Stephen College, University of Delhi majoring in

Mathematics in 1968 and upon qualifying as a Chartered Accountant

in 1972 was inducted as a Partner. He has been responsible for and

in-charge of Business Advisory and Consultancy Services.

OUR TEAM

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In his capacity as Business Advisor, he handles matters relating to

the setting up of businesses abroad on behalf of Indian Corporate

Clients and at the same time setting up branches and offices in India

on behalf of Foreign Clients; interacting and liasoning with various

officials of the Reserve Bank of India under the Foreign Exchange

Management Act, 1999 (FEMA) and advising clients on compliance

of Direct Tax matters in relation thereto.

He specialises in advising and rendering consultancy services to

clients in relation to structuring strategic investments, re-structuring

activities and Mergers and Acquisitions (M&A) including cross-

border holdings, valuations etc.

CA Raghu Marwah Managing Partner Graduated from Hindu College, University of Delhi in the year 1998

in Bachelor of Arts (Economic) Honours and qualified as a

Chartered Accountant in the year 2003. He joined the team after

completing his training with Price Waterhouse Coopers where he

gained wide experience in both their Audit and Taxation Divisions.

He completed the post qualification course on Information Systems

Audit (ISA) in the year 2007.

He was inducted as a partner in 2003 and has been involved in

various projects including:

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Takeover/ Acquisitions Arranging External Commercial Borrowing from overseas International Taxation Offshore Structuring and Overseas Company Formations Specialised Information Systems Audit Winding up/ Liquidation of Companies and Removal of name of

defunct Companies He has co-authored a book titled “International Tax and Business

Guide” which has been published in 2010 by the Geneva Group

International, Switzerland. Various articles written by him have

appeared in the newspapers, including Economic Times, Dainik

Jagran, Navbharat Times and been a guest speaker on CNBC

Awaaz.

He is currently the Chairman of the Delhi Chapter of the Young

Indians (Yi) which is an integral part of the Confederation of Indian

Industry (CII), India's premier business association.

CA Manoj Gupta Executive Partner

Graduated from University of Delhi in the year 1994 and qualified as

a Chartered Accountant in the year 1998. He joined the team in 1998

and in view of his invaluable contribution to the team has been

inducted an Executive Partner of the Audit Division in 2008. Adept

at audits in a computerised ERP environment like BAAN, SAP etc.

CA Sundar K Partner Taxation Graduated in Bachelors of Commerce from the Delhi University in

1971, he is also a Fellow member of the Institute of Chartered

Accountants of India since 1996. He has over 22 years of rich and

wide experience in the taxation field, ranging from CIT Appeals,

Tax Audit, Returns of Income Tax & Wealth Tax, Remittances to

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NRI, Audit of Accounts etc. He retired after 21 years of service from

Dabur India Ltd. as Addl. GM (Taxation/ Whole time tax advisor)

after which he worked with Luthra & Luthra, Chartered Accountants

as Director – Taxation. He has joined the RNM team in February

2012 as the Taxation Head and was promoted as Partner Taxation

from April 2013.

S E N I O R A D V I S O R S

Sikander Talwar (Retd. IRS)

Senior Advisor Taxation - Upon completing his Masters from St.

Stephens’ College, Delhi University in 1968 he was inducted into

the Indian Revenue Service in the same year. During his illustrious

tenure in Service he held various key posts including, Director &

Joint Secretary Ministry of Industries, Govt. Of India; Director in

various Public Sector Enterprises and was associated in the

formulation and implementation of Government policy on

Disinvestment in Public Sector Enterprises in the Capital Markets.

On retiring as the Chief Commissioner Income Tax, New Delhi in

2005 he joined the team as a Senior Advisor Taxation.

Durgesh Shankar (Retd. IRS, M.Sc (Econ.), LL.B) Senior Advisor Taxation - He joined Indian Revenue Service

(Income Tax) in 1973 after completing his graduation from St.

Stephens College, Delhi (1968-71) and LL.B from Faculty of Law,

University of Delhi. Subsequently, he was awarded Colombo Plan

fellowship and did M.Sc. Economics (Development Policy &

Planning) from Centre for Development Studies, University of Wales,

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UK (1992-93). He has also done several short courses and trainings

with various Institutions of repute, including a two week course in

Comparative Tax policies at John F Kennedy School of Governance,

Harvard, USA.

He superannuated as Member (Revenue), Central Board of Direct

Taxes and Special Secretary, Government of India on 28th February,

2011.

CA Vinit Dayal

Senior Advisor Internal Audit - Mr. Vinit Dayal is a Fellow

Member of the Institute of Chartered Accountants in England and

Wales (ICAEW), a Fellow of the Institute of Chartered Accountants

of India (ICAI) and a member of the Institute of Internal Auditors.

He has over 29 years of professional experience with leading

commercial banks and two of the Big Four firms (KPMG and PwC)

in commercial banking, venture capital, risk-based internal audit and

compliance. Mr. Dayal has held senior internal audit positions with

leading organizations like ANZ Bank, Bank of America, Times

Bank and Oman International Bank from 1990-2004. Subsequently,

prior to joining The RNM Team in end April 2010, Mr. Dayal

worked as an independent internal audit and risk management

consultant. He acted as Principal Adviser to the Risk Advisory

business unit of a leading BPO – EXL Service Inc - on Risk

Advisory Services, such as risk-based internal audit projects during

the period 2006 – 2008.

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Q U A L I F I E D S E N I O R S T A F F

CA Ashwani Mishra Executive Director – Internal Audit. B.Com. FCA having 15

years of post qualification experience has been a partner in

leading Audit firms specialising in the field of Audit &

Assurance services. He since qualification, has had varied

exposure in rendering services to the Corporate sector in the

business of Auto components, Real Estate, Hospitals,

Infrastructure, Power Generation, Hotels etc . He has Joined

Team RNM in July 2013 as Executive Director in charge of

Internal Audit.

Vikram Suri Vikram Suri is an Associate Director- Business Development at

RNM and is leading the business development effort of connecting

RNM’s clients with diversified global opportunities and also sources

of capital. Prior to this he has worked in finance, with Morgan

Stanley & Co. in New York, Putnam Investments in Boston, and at

derivatives market-makers Mako in London . Most recently he was a

Strategist at McAllister Olivarius LLP, and the Director of

Marketing at charity GenerationNext!, both in London. He continues

to be a Global Mentor for GenerationNext!. He received a BA in

Mathematics from the University of Pennsylvania in 1999 and has

done graduate work in Management at Yale University.

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Paritosh Dwivedi Associate Vice President – Corporate Finance & Consultancy.

He is a qualified MBA (Finance) from ICFAI Business School, Pune

& M.Com and B.Com from Kanpur University. Over 6 years

experience in Corporate Finance including Valuation, Private

Equity, M&A, Equity Research. He has worked with companies like

Value Prolific Investments, VA Tech. He joined the team in October

2012 and is presently functioning as an Associate Vice President in

the Corporate Finance & Consultancy Division.

Santosh Kumar Senior Manager - Indirect Taxation, Graduated from University of

Ranchi, and upon passing his L.L.B. from University of Magadh was

admitted to the High Court Bar Council in the year 2002. He has

joined the team in 2007 from M/s J.K. Mittal & Associates and is

presently functioning as Senior Manager - Indirect Taxation

Division.

Ajit Kumar Manager – Corporate & Legal, is an LL.B, ACS and B Com from

University of Allahabad; with 4 Years of experience in Corporate

Restructuring, FEMA & RBI Advisory, Corporate Compliance and

Due Diligence. Previously worked with companies like Amira Foods

(India) Ltd., Kamdhenu Ispat Limited and SMG & Associates;

presently functioning as Manager in the Corporate & Legal Division.

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CA Alok Kumar Manager – Internal Audit, graduated in Bachelor of Commerce

from Sri Ram Collage of Commerce, Delhi University in 2002.

Qualified as a Chartered Accountant in 2006. After having gained

experience and exposure with Interglobe Enterprise Ltd and RSWM

Ltd. Joined RNM Team in March 2012 and presently is Manager

Internal Audit.

CA Deepak Goel Deputy Manager – Direct Tax: Graduated from Shyam Lal

College, University of Delhi and qualified as a Chartered

Accountant in the year 2008. He after undergoing training with M/s

Kumar Chopra & Associates, joined RNM Team in Oct 2010 in

Direct Taxation Division. He is currently working as Deputy

Manager – Direct Tax Division.

CA Rashmi Dangri Deputy Manager - Direct Tax, Graduated from University of Delhi

in 2003, and qualified as a Chartered Accountant in the year 2007.

She after having undergone her training with M/s Bhambri Chopra

& Pushkarna joined Team RNM Team in 2007 and is presently

functioning as Deputy Manager Taxation Division.

CA Jia Chandani Deputy Manager - Statutory Audit: Completed her Bachelors

from Shri Guru Gobind Singh College of Commerce in 2002.

Qualified as a Chartered Accountant in the year 2005 and obtained a

Diploma in International Financial Reporting Standard (IFRS) from

ACCA, London in 2010. Having 4 years of experience in Audit and

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Taxation with A.K.G & Associates, she joined the Statutory Audit

Team in RNM in March 2013.

CS Priyanka Ajmani Deputy Manager – Corporate & Legal: Graduated in Commerce

from CSJM University, Kanpur and qualified Company Secretary in

2009. Did training under PR Singh & Co. She has joined Team

RNM in March 2011 and functioning as Deputy Manager –

Corporate & Legal.

Anika Sharma Deputy Manager – Human Resource: Graduated in Commerce

from Delhi University along with Bachelor of Computer Application

from IGNOU. MBA from IMT Ghaziabad in Human Resource. She

has joined Team RNM in Oct.2010. She is currently functioning as

Deputy Manager – Human Resource.

CA Abhay Agarwal Assistant Manager – Internal Audit, graduated in Bachelor of

Commerce, CCS in 2009. Qualified as a Chartered Accountant in 2013.

Worked with BGJC & Associates, post qualification wherein he has

handled Internal Audits of different Manufacturers. He has joined

Internal Audit Team of RNM in September 2013 as Assistant Manager.

CA Hanisha Dhupar Assistant Manager – Audit: Graduated from Delhi University in 2007.

Completed her articleship from R.N. Marwah & Co. Qualified as a

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Company Secretary in June 2008 and Chartered Accountant in May

2012. Became a part of Audit team in RNM in July 2011.

CA Tarun Aggarwal Assistant Manager – Internal Audit, graduated in Bachelor of

Commerce, Delhi University in 2008. Qualified as a Chartered

Accountant in 2012. Having experience of approx 6 months with K.

Prasad & Co. wherein he have done Internal Audit in different sectors

like Manufacturing/Service/Traders. He joined RNM Team in January

2013. He is currently working as Assistant Manager – Internal Audit.

CA Ankur Vashisth Assistant Manager – Taxation. Graduated from Delhi University in

2010. Completed his articleship from Vivek Bhanu & Associates,

Qualified as a Chartered Accountant in November 2011 and joined team

RNM. Presently Assistant Manager – Taxation.

CS Santanu Deka Assistant Manager - Corporate & Legal: Graduated from

Guwahati Commerce College, University of Guwahati in Bachelor

of Commerce and qualified as a Company Secretary in the year

2009. He joined Team RNM in July 2009 and has a wide experience

in the field of Corporate Laws, Compliances & Legal work. He is

currently functioning as Assistant Manager - Corporate Law.

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Swati Sharma Assistant Manager – Corporate Finance: Graduated in Pharma from

Mumbai University in 2009 and Post Graduation in Finance from

Mumbai university in 2011. Worked as trainee in CRISIL Ltd, Mumbai.

She is currently functioning as Assistant Manager – Corporate Finance.

CA Chirag Malhotra Assistant Manager – Internal Audit, Post Graduated in Finance from

Symbiosis 2011. Qualified as a Chartered Accountant in 2012. Worked

with Sharma Goel & Co, post qualification wherein he has handled

Internal Audits of different Manufacturers. He has joined Internal Audit

Team of RNM in October 2013 as Assistant Manager.

CA Amit Kumar Sr. Associate – Internal Audit: Graduated in Commerce from Delhi

University in 2007, he qualified as a Chartered Accountant in 2010. He

joined Team RNM in April 2011 after completing his training from

BGJC & Associates, Chartered Accountants.

CA Amit Kumar Sr. Associate – Taxation: Amit Kumar Post Graduate from Delhi

University in 2012 and completed his articleship training from Puneet

Puri & Co. After qualifying as a Chartered Accountant in Nov 2012

Amit was associated with M/s Puneet Puri & Co. He has joined team

RNM as Sr. Associate – Taxation in July 2013.

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CA Lalit Maan Associate – Internal Audit: Lalit graduated from Shri Ram College of

Commerce, Delhi University in 2006 and completed his articleship

training from R. N. Marwah & Co, in October 2011. After qualifying as

a Chartered Accountant in May 2013 Lalit joined team RNM as an

Associate – Internal Audit in September 2013.

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I INTERNATIONAL:-

1. Corporate Management Services, Hong Kong

Incorporation and management services in over 20

jurisdictions Establishment of Bank Accounts and Credit Cards in

international jurisdictions of choice Virtual Office services

China market entry solutions China Company credit Reports

Accounting/ Auditing services

OUR ASSOCIATES

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2. Global Wealth Management Services, Mauritius

Setting up and administration of Offshore Funds for making

investments in the stock market in India International tax planning and monitoring of tax compliance Global Business fund structuring and administration Regional investment holding, and permanent residence

scheme Head Quarter operations and other tax incentive schemes Trust formation, registration and administration

II DOMESTIC:- Mumbai

Mr. Ashish Bairagra M.L. Bhuwania & Co, Chartered Accountants F11, 3rd Floor, Manek Mahal, 90 Veer Nariman Road, Churchgate, Mumbai -400 020

Pune

Mr. Nitin Khangaonkar Nitin Khangaonkar, Chartered Accountants 9 ‘B’ & ‘C’ Wing, Supriya Gardens, Aundh, Pune- 411 007

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Chennai

Mr. Ashok Deora A.J. Deora & Associates, Chartered Accountants SF 6, Golden Enclave, 184 Poonamallee High Road, Chennai- 600 010

Coimbatore

Mr. D. Purushthoman Astral Consultancy Ltd., Kaanchan, No. 6 North Hozur Road, Coimbatore- 641 018

Place: New Delhi Dated: 01.11.2013