1. BNG & Associates CREDENTIALS All rights reserved | Preliminary & Tentative

2. CONTENTS Vision, Mission and Core Values Competencies Our Approach Team Contact Us Statement of Credentials All rights reserved | Preliminary & Tentative | 2

3. VISION, MISSION AND CORE VALUES Statement of Credentials All rights reserved | Preliminary & Tentative | 3

4. VISION, MISSION AND CORE VALUES VISION To be the most admired professional firm serving clients locally and globally across the world MISSION To enhance our clients competitiveness, rationale the work, help people realise their aspirations and contribute to the community through innovation, leadership and entrepreneurship CORE VALUES Integrity Respect Passion for Excellence Stewardship Statement of Credentials All rights reserved | Preliminary & Tentative | 4

5. Statement of Credentials COMPTENCIES All rights reserved | Preliminary & Tentative | 5

6. COMPETENCIES Direct tax Corporate tax Personal tax Transfer Pricing International tax Wealth tax Indirect tax Service tax VAT/ Sales tax Excise duty Customs duty Goods and Service tax Audit & Assurance Tax Audit Bank Audit Statutory Audit Internal Audit Special Audit Statement of Credentials All rights reserved | Preliminary & Tentative | 6

7. COMPETENCIES Corporate Tax Comprehensive range of services involving tax planning, advisory and compliance Transaction related tax planning, advisory and compliance services Preparation of corporate tax and other returns, including advice on positions to be adopted in the returns Assistance in assessments / representation before the Indian tax authorities Opinions on specific issues and assistance during change of law, rules and developments due to new case laws Contract structuring and reviews International Tax Representation before tax authorities and courts Assistance in obtaining resolution through mutual agreement procedures Assist in obtaining rulings from the Authority of Advance Rulings Preparation of miscellaneous returns, including other compliances Statement of Credentials All rights reserved | Preliminary & Tentative | 7

8. COMPETENCIES Indirect tax Advise on taxability on operations including locations studies Advise on tax optimization Advise on supply chain optimization Contract reviews and assistance during negotiations On-call advisory assistance and opinions on issues referred Comprehensive compliance services Assistance in filing of indirect tax refund claims (say Additional Duty of Customs, Service tax, and VAT) Audit and Litigation-related representation Assistance in obtaining advance ruling / determination orders Diagnostic reviews Goods and Service tax impact analysis Advise on possible business/ transaction restructuring options for maximizing benefits and minimizing tax costs under GST Statement of Credentials All rights reserved | Preliminary & Tentative | 8

9. COMPETENCIES Audit & AssuranceTax audit of partnership firms, private limited companies Statutory audit of Private Limited companies Internal audit of Private Limited companies Statutory Bank audit Concurrent Bank audit VAT audit Certification of remittance certificates Statement of Credentials All rights reserved | Preliminary & Tentative | 9

10. Statement of Credentials OUR APPROACH All rights reserved | Preliminary & Tentative | 10

11. OUR APPROACH Engage in quality work and partner with clients as business and tax advisors Stand up for and act on what is right, irrespective of stakes involved Listen to pain-points of clients, understand unique challenges faced by clients and build custom-made solutions Help organisations strategize and manage projects to enable implementing solutions that maximize value of their businesses Follow process rigour, keep-in-step with current developments in the economy and provide relevant updates to clients Go beyond just the specifics and business advice to partner with clients and add value to their unique business situations Statement of Credentials All rights reserved | Preliminary & Tentative | 11

12. Statement of Credentials CURRICULUM VITAE All rights reserved | Preliminary & Tentative | 12

13. TEAM Naman Gangwal A Chartered Accountant by profession, and an entrepreneur from heart, he has a wide array of experience in indirect tax levies (say service tax, VAT/ central sales tax, and excise). An all India ranker at both Inter and Final levels of Chartered Accountancy examination, he has an enriching 3 years of experience at BMR Advisors, Mumbai in indirect taxation. He has worked on issues involving interpretation of tax laws, business advisory, tax reporting, litigation assistance and compliance. He has advised multi national and Indian Companies in transaction structuring, supply chain efficiencies and potential point of disputes, amongst other things from tax perspectives. He is also a graduate in commerce from University of Mumbai. He is presently heading the indirect tax practice of the Firm. Statement of Credentials All rights reserved | Preliminary & Tentative | 13

14. TEAM Akshay Nahar A Chartered Accountant by profession, he has a wide array of experience in direct tax levies (say Income tax and wealth tax). He has a 3 years of experience at Sharp and Tannan, Mumbai in direct tax. He has assisted companies on various issues involving interpretation, assessments, audits, and compliance reporting. He has advised multi national and Indian companies in transaction planning and structuring, international taxation and permanent establishment advisory. He is also a graduate in commerce from H.R. College of Economics and Commerce, University of Mumbai. He is presently heading the direct tax practice of the Firm. Statement of Credentials All rights reserved | Preliminary & Tentative | 14

15. TEAM Praveen Jain A Chartered Accountant by profession, he is persevering in its true spirit. He has a wide range of experience in the field of Statutory Audit, Taxation, Banking compliances and Security laws. At his young age, he has worked with organisations like Deloitte & Haskins, BMR Advisors, and J.P. Morgan Chase Bank. He has worked on issues involving corporate reporting, compliances and business advisory. He has also a rich experience in customs duty refund claims. His core competence is in Bank Audits and compliances, also a tax savvy, he has an acumen for customs levies. He is a graduate in Commerce from University of Mumbai He is presently heading the Bank Audit, General compliances practice and customs levy practice of the Firm. Statement of Credentials All rights reserved | Preliminary & Tentative | 15

16. TEAM Yuvraj Samant Currently in the penultimate year of his Management & Legal Education double honors degree course at National Law University, Jodhpur, he has built his repertoire in the legal sphere through prestigious academic publishing, in-depth research and an uncanny knack for details in the endeavours he is pursuing, having interned in the Supreme Court of India, his nascent legal career has had a promising start. His area of expertise is International Trade Law and International Investment Law, he has done extensive research in the areas of FDI Laws in India, Corporate Laws, Tax Laws and has worked with some of the biggest law firms in the country, including Amarchand Mangaldas, Suresh A Shroff & Associates, Luthra and Luthra Law Offices, Trilegal to name a few of them. He has worked on wide ranging issues in the Indian diaspora. He is presently associated with the Firm as a Research Associate. Statement of Credentials All rights reserved | Preliminary & Tentative | 16

17. TEAM Bhavika Jain A Chartered Accountant by profession with good leadership skills has a wide range of experience in the field of Statutory audit, Internal audit and Limited review. She has more than 3 years of experience at Fafadia and Fafadiya, Mumbai, working on various assignments involving Bank audits, both statutory and concurrent, corporate reporting, and corporate audits. Her core competence is in assurance and certification services along with tax audits of various manufacturing companies. She is a graduate in Commerce from H.R. College of Commerce & Economics, University of Mumbai. She is presently heading the Firm’s Assurance and certification services. Statement of Credentials All rights reserved | Preliminary & Tentative | 17

18. Statement of Credentials REACH US All rights reserved | Preliminary & Tentative | 18

19. REACH US CA Akshay Nahar akshay.nahar@bngassociates.inakshay.nahar@bngassociates.in | +91 9828 280505 CA Naman Gangwal naman.gangwal@bngassociates.innaman.gangwal@bngassociates.in | +91 7727 887799 CA Bhavika Jain bhavika.jain@bngassociates.inbhavika.jain@bngassociates.in | +91 9619 903458 Yuvraj Samant yuvraj.samant@bngassociates.inyuvraj.samant@bngassociates.in | +91 9636 444436 CA Praveen Jain praveen.jain@bngassociates.inpraveen.jain@bngassociates.in | +91 9664 857131 BNG & Associates | B-503/504| Gokul Vraj Apartment | Nr. Jain Temple | J.B. Nagar | Andheri West | Mumbai – 400 059 reachus@bngassociates.in Statement of Credentials All rights reserved | Preliminary & Tentative | 19

20. DISCLAIMER This statement of credentials is being sent specifically at your request to provide general information about the Firm and its competencies. The statement does not express views of the Firm or render any advice. Should you wish to know more about the specific areas of competencies, approach and our experience, you should write to the sender of this presentation. Statement of Credentials All rights reserved | Preliminary & Tentative | 20

21. Passion for excellence BNG & Associates Statement of Credentials All rights reserved | Preliminary & Tentative | 21