KNM Management

1. KNM Introduction KNM Management Advisory Services Pvt. Ltd. We deliver promises……. Our Mission To provide Fair, Accurate, Independent, Reliable and Quick services to our clients. An Independent Member of AGN International 1

2. CONTENTS SECTION CONTENT : About us A : Advantage of KNM as Service provider B : Area of Services C : The Core Team D : About AGN E : Contact Details F 2 Private and Confidential An Independent Member of AGN International

3. A: About Us Industry Finance, Legal, Accounting, Research Our team professionals assist foreign companies in establishing their entity in India and after establishing, we act as a growth partner with the parent company as well as the Indian entity by extending our advisory and management consulting services. of qualified and motivated Founded 2007 (KNM Group was established in 1999) Founder(s) Mr. Manoj Chawla Mr. Sandeep Bansal We compliance corporate accounting support in India. also provide assistance Direct/Indirect in timely tax, Head Office Gurgaon, India of Laws, commercial laws and Area Served All India through network of Associates We services identifying a suitable business partner in India so that both the parties can take advantage of synergies. extend advisory the and consultation companies Number of Team Member 45 Across India including 3 Japanese Expatriates to foreign in Main Services Entry Strategy into India, Direct & Indirect Tax Advisory, Audit & Assurance, Partner Search, Business Valuation, Due Diligence Private and Confidential An Independent Member of AGN International 3

4. B: Advantage of KNM  Working on issues ranging from Corporate Law to Taxation and Foreign Exchange and Mergers and Acquisitions.  Specialisation in Direct Tax, Company Law, Audit & Assurance.  Partners’ combined experience of over 25 years working with MNC’s;  Partners’ have corporate experience (including Fortune 500) before starting the consultancy, so they have practical experience of dealing corporate issues.  Majority clientele being multi national companies (MNC);  Availability of our partners to discuss any urgent issues at short notice;  General Business Advisory for any proposed business model or proposed business structure to be taken up by the clients;  Submission of periodic MIS as per Head Office’s reporting requirement in specified formats; Section B Cont…….. Private and Confidential An Independent Member of AGN International 4

5. B: Advantage of KNM  Liasioning & regular visits with/to Clients’ banker for depositing statutory dues, collection of challans and for other banking needs thereby saving Expatriates’ precious time;  Clear understanding of MNC working culture and service level expectation;  Regular visits of our staff at clients’ place to take care of client’s business requirements i.e. on site support services, which save lot of clients time ;  Close proximity to clients located in National capital region (Delhi and Gurgaon).  International and Domestic tie ups with professional service providers.  Personal interaction of our partners with the clients helps us in providing day to day services; Private and Confidential An Independent Member of AGN International 5

6. C: Area of Services At present KNM is rendering the following set of services to the clients: -  Incorporation of Wholly Owned Subsidiaries (WOS) & subsidiaries of Foreign Companies in India;  Setting up of Liaison Office (LO), Branch Office (BO) or Project Office (PO) of Foreign Companies in India;  Undertaking the complete day to day accounting, payroll and tax compliance of Indian entity;  Providing the (Company) Secretarial Services;  Advisory and Consultancy Services on matters relating to Foreign Exchange Management Act (FEMA), Foreign Direct Investment (FDI), Direct Taxes, Expatriate Tax and Indirect Taxes and Legal Issues;  Services related to closure of LO, BO and PO in India or winding up of Companies; Section C Cont…….. Private and Confidential An Independent Member of AGN International 6

7. C: Area of Services  Annual Assurance Services such as;  Statutory Audit,  Tax Audit,  Transfer Pricing and  Internal Audit,  GST Audit  Advisory, Consultancy & Due Dilligence Services on Merger and Acquisition (M&A) in India;  Undertaking the valuation of shares of Companies as per the latest guidelines of Reserve Bank of India (RBI) and issuance of Valuation Certificate;  Research report of particular sector or topic in India,  Apart from above standard services, KNM can provide the tailor-made services as per the requirement of the client. Private and Confidential An Independent Member of AGN International 7

8. D: The Core Team Manoj Chawla is a Fellow member of the Institute of Chartered Accountants of India and also a qualified Information Systems Auditor (DISA). He is into practice since 1998 and has developed his expertise in Corporate and Business Advisory. He has been actively involved in providing advisory services to Multi-National Corporate for setting up business establishments in India and providing Audit and Assurance Services. Sandeep Bansal holds Hons. degree in Commerce from Punjab University, Chandigarh and is a Fellow member of The Institute of Chartered Accountants of India. He is into practice since 2007 and has rich professional experience in providing Business Advisory, Accounting and Compliances services to large Multinationals. Besides this he has more than 8 years of rich experience working with multinational and domestic industrial groups across sectors ranging from Media, Trading, Food and Manufacturing. He is board member of Asia pacific region of AGN international. Manmeet Singh Jamwal holds Law Degree from Symbiosis Law College. He provides all range of legal services including drafting of legal & commercial documents. He demonstrates experience as counsel and rendered services to numerous coveted clients across diverse industries in India specifically the Japanese corporates. As an effective communicator and possesses strong analytical, problem solving & organizational beneficial abilities. He completed coveted course of Harvard and IBM’s Next Generation Managers in 2009-10 and Certification course on “Legal and Regulatory Issues in Infrastructure” IIM, Ahmedabad in 2014. Private and Confidential An Independent Member of AGN International 8

9. D: The Core Team Gaurav Khanna is a Director in Corporate Tax, Cross-Border Tax and Transfer Pricing practice of the Firm. He has more than 10 years of experience in transfer pricing, cross-border tax, corporate tax, tax due diligence, transfer pricing / corporate tax disputes and litigation. He has assisted clients in corporate tax and cross border tax advisory, tax compliance, streamlining transfer pricing policies, robust documentation and tax representations. He has exposure across array of industries including telecommunication and networking, heavy equipment manufacturing, footwear & apparels. He is a graduate in Commerce and a Chartered Accountant, India. automobile, e-commerce, IT & ITES, Kavita Arora is a Fellow member of Institute of Chartered Accountants of India (ICAI) since 2012 and holds a Master degree in Commerce (M.Com.) as well as Master in Business administrations (MBA Finance). During the passage of time she developed herself in the taxation advisory and litigation services including international taxation and transfer pricing. She takes care the matters relating to income tax, tax litigations with specialisation in Transfer Pricing. She has the professional experience of more than 8 years into industry and consultancy. She has successfully completed the post qualification Diploma course of Institute of Chartered Accountants of India about International Taxation & Transfer Pricing and Information System Audit (ISA). Ran development work based in overseas factories, and business support at a foreign company in Tokyo. She is very passionate about being a bridge with overseas countries. The difference in culture and business between Japan and India are the most prominent hurdles when developing a business in India. Her intention is to work with clients at all stages of development to support them navigate these challenges for successful business growth by understanding Indian culture deeply. Takahama has experience in marketing in the e-commerce industry, product Private and Confidential An Independent Member of AGN International 9

10. E: About AGN AGN is a worldwide Association of separate and independent accounting and advisory businesses. Our members deliver assurance, accounting, tax and advisory services, worldwide. AGN International today has 200 member firms in 90 countries worldwide, and is amongst the largest of comparable organisations globally. AGN place high standards and client service at the heart of what we do. AGN International is composed of 5 regions. Regionally and worldwide, member firms collaborate to meet clients' needs, and improve client service by sharing experience and knowledge, understanding of each other’s markets and the needs of clients with cross boarder requirements. AGN is an association of independent accounting & advisory businesses represented in 85 countries, with 193 member firms, 469 offices, 9,649 partners & staff For more details about AGN, please visit www.agn.org Private and Confidential An Independent Member of AGN International 10

11. F: Contact Details KNM Management Advisory Services Pvt. Ltd. E-mail: services@knmindia.com; japandesk@knmindia.com Web site: www.knmindia.com Our presence Unit No. 508, 5th Floor, Vipul Business Park, Sohna Road, Sector – 48, Gurgaon, Haryana Delhi NCR Tel: 0124-4295170 Gurgaon C-601, Titanium Square, Thalltej Cross Roads, S G Highway, Ahmedabad – 380054, Tel: +91-9818399157 Ahmedabad AWFIS, 7TH Floor, East Wing-Raheja Towers, M.G.Road, Bengaluru-56001 Tel: +91-9910045817 Bengaluru Chandigarh SCO 40-41, Sector 17 A, Floor III, Chandigarh 160017 Polyhose Tower, No. 86, Lower Ground Floor, Spic Building, Mount Road Guindy, Chennai-600 032 Tel: +91-44-22201053 Chennai 311, Midas, Sahar Plaza Complex, J B Nagar, Andheri Kurla Road, Andheri (East), Mumbai - 400 059 Mumbai Ebisu NR Building, 6thFloor, 1-21-3, Ebisu, Shibuya-ku, Tokyo 150-0013, Japan, Tel :- +81-3-6821-9455 Tokyo Private and Confidential An Independent Member of AGN International 11

12. Thank You Private and Confidential An Independent Member of AGN International 12