Company Profile

Our Core Values

Excellence Integrity Independence

About Us
We are a well-known Chartered Accountancy Firm, established in the year 1966.
We offer a bouquet of services including assurance, advisory and consultancy
services to a numerous client base. The services offered by us ensure that the
diverse needs of our clients are met through well-organized, efficient and precise
means. Our services are widely appreciated by our clients for our reliability and
desired results.

We are a team of Chartered Accountants with diverse disciplines – Tax Specialists,

Audit Experts, Financial Experts, Market Research Analysts, Financial Research &
Management Consultants. We have in-depth experience in providing valuable
insights and innovative solutions through investment and financial engineering
solutions for clients to maximize business and investment value.
Industries We Serve
Our Services

 Accounting and Book Keeping  Legal Advisory

 Assurance Services  Business Growth Support Advisory
 Direct Tax Advisory  RERA Advisory
 Indirect Tax Advisory  Start up / Incorporation / Registration
 Corporate Law Compliance Advisory
Accounting & Book Keeping
 Accounting and Book Keeping
Accounting is vital to any business, whether it’s a start up, SSI,
Services
MSME, large corporate or the Government as it is primarily
responsible for keeping track of where money goes within an  Accounting Process
organization. It is difficult to make sound business decisions in Automation
today’s global economy without having timely, reliable and  Financial Books remediation
meaningful financial data. Quite a large number of businesses
may not have access to the service of book keeping, whether it
is due to shortage of resources or any other reason. We can
boost business success by making accounting systems work
harder providing accurate on time financial information and
MIS data for management as ad when it is needed.
Assurance Services
 Statutory Audit
Assurance is more than a control procedure or a
 Corporate Tax Audit
statutory audit obligation. Businesses operate in
rapidly changing and overly complex regulatory  Non Corporate Tax Audit
world. In such business environment, it is very  Bank Concurrent Audit / Revenue Audit /
vital to maintain and strengthen transparency, Stock Audit / Statutory Audit
trust and confidence. Businesses and its  CAG Audits
stakeholders need independent assurance that  Enterprise Risk Management and Internal
the information on which decisions are based is Audit
reliable. Our Assurance services provides much  Management Audit
needed information enabling stakeholders to
 Operations and Process Audit
work while navigating regulatory complexities
and maintaining the trust and confidence. In  Compliance Audit
doing so, we protect and serve the interest of all  Information System and Risk Assessment
the stakeholders and promote transparency. We  Forensics, Investigations and Fraud
serve clients with the intensive focus on quality, Prevention and Detection Audit
build integrated teams and innovate to  Certifications
transform service delivery.  RERA Audit
Direct Tax Advisory
 Representations to Tax
Our bouquet of Direct Tax Advisory services comprises a
Authorities at Appeals at CIT
complete blend of tax advisory, tax planning, tax litigation,
regulatory and compliance services, which helps the clients to and Tribunal
navigate through variety of complex business matters. Our  Transfer Pricing Study,
detailed knowledge and insight combined with the experience Assessments and Advisory
helps the businesses to remain compliant in a very dynamic  International Taxation
business environment. Our team of tax specialists assists  Cross Border Transactions
businesses on various tax and regulatory matters by providing a  Tax Compliance Hygiene Check
holistic and the most tax-effective solutions at every stage of
the business lifecycle. Tax planning plays an important part and
our primary objective is to help mitigate the burden of taxation
within the limits of the law.
Indirect Tax Advisory
 GST Registration, Revocation,
Government led reforms and introduction of Goods and Service
Cancellation
Tax have brought new challenges and new opportunities in the
market. The constantly evolving GST demands quick response  GST compliances and returns
with business solution. Every possible business transaction, be  Reconciliations and audit
it manufacturing, trading, services, export, import or otherwise  Representations to Tax
has to be dealt with considering indirect tax implications. We Authorities at Scrutiny and
keep our clients aware of the changing requirements of myriad Assessments
tax regime and quickly shape the new strategy and solution.  Representations to Tax
We have a highly experienced team of indirect tax professionals Authorities at Appeals at CIT
to deal with an increasingly complex body of tax legislation. Our
and Tribunal
experience with a broad spectrum of clients, engaged in
different businesses, gives us a wider understanding of  VAT / CST / Service Tax
individual business needs. Assessments, Scrutiny, Appeals
 Assessments, Opinion and
Appeals in Excise and Customs
 Tax Compliance Hygiene Check
Corporate Law Compliance Advisory
 Companies Act: Complete MCA filing
Compliance means the complete alliance of various
and Record preparation and
parts of the business – whether commercial, financial,
or regulatory. It necessitates following the rules, both maintainence solution
external and internal. In last couple of years,  Listing Compliances: Complete
Corporate Laws have witnessed changes and compliance for NSE / BSE / SEBI wrt
introduction of new compliance requirement with an listing agreement and SEBI
intent to bring transparency and increased Regulations
governance. The exponential growth in the level of  NBFC Compliances: All RBI filing and
compliance coupled with stringent monitoring by other compliances for NBFC
regulatory agencies, is forcing corporate to become
 Labour Laws Compliances: Filing of
more compliant and vigilant in their dealing. Such
development exposes both the Company and its Returns / Challans of ESI / PF / PT and
Directors to a higher regulatory risk if the other compliances
compliances are ignored. Our compliance  Other Compliances: Compliances wrt
management programme produces positive results FEMA, RBI and other
at several levels for the Company and its Directors  Setting of Compliance Framework,
and enables them to focus on business opportunities Compliance Hygiene Check
and growth.
Legal Advisory
 Legal obligations under various
In today’s complex and rapidly changing regulatory and
contracts and agreements
business environment, where businesses are more than ever
exposed to strict compliance requirements and new business  Business Contracts and
challenges, every business transaction has a legal aspect. Our Agreement drafting and vetting
understanding of the commercial laws, legal regulations and  Family asset distribution &
industry knowledge enables us to provide holistic guidance Succession with Tax planning
around strategic business decisions and offer support services  Assisting in Legal matters /
that can increase efficiency and reduce the cost of some cases related to Corporate Laws
routine legal activities. To thrive in this business world, you and commercial matters
need access to legal advice that you can trust. We minimise the
gap between business advisors and legal counsel.
Business Growth Support Advisory
 SME IPO: Support and Listing
Accounting is vital to any business,  Private Equity
whether it’s a start up, SSI, MSME, large  Debt Syndication: Term and Working
corporate or the Government as it is Capital
primarily responsible for keeping track of  Corporate Finance Restructuring
where money goes within an organization.  Virtual CFO Services
It is difficult to make sound business  Business Process Automation
decisions in today’s global economy  Business Process re-engineering
without having timely, reliable and  Defining & Implementing SOPs / Internal
meaningful financial data. Quite a large Controls & Checks / Fraud Prevention
number of businesses may not have Controls
access to the service of book keeping,  ERP evaluation and implementation
whether it is due to shortage of resources  Corporate Restructuring including M&A
or any other reason. We can boost  Transaction Support and Due Diligence
business success by making accounting  Business Valuations
systems work harder providing accurate
on time financial information and MIS data
for management as ad when it is needed.
RERA Advisory
 RERA Registration
The RERA Act came in to effect from 2017, through which
 Periodical Filing
government has set up the strict Compliance that have to be
adhered by every developer, builder & construction giant in  Liaison
different parts of the country. This law mandates every project
to be registered with the respective State RERA offices by the
promoters of the company within 3 months of the
commencement of the Act. We, Sharma & Pagaria offer our
experts hands and provide you hassle free complete solution
related to RERA for Karnataka State.
Start up / Incorporation / Registration
 S & E Registration & Renewal
Thinking about new business might be easy  Import & Export Registration.
but doing the same is not as easy as it looks. As  Startup India Registration
a part of initial compliance, every business have  MSME Registration
to register under certain laws according to the  FSSAI Registration & Renewal
business categories. Which allows smooth  Trade Licence
business operations. We Sharma & Pagaria  Treds Registration
offer our expertise for register your business
with various mandatory and useful laws under
State or Central Authorities quickly.
 Late Mr. C M M Sharma (1937-2018)
Founder
C M M Sharma, a Fellow member of ICAI enrolled with ICAI in 1964
with over 52 years of experience in Direct & Indirect Taxes, Corporate
Finance and Accounts, Internal Audits, VAT Audits and Bank Audits.
He has represented various entities in tax matters and has
successfully argued cases before appellate authorities including
Appellate Tribunal.

Partners & Lalit M Sharma

Partner
Team Members Lalit Sharma brings 30+ years of rich experience in the fields of
Corporate Audits, Direct Tax, Business Automation Advisory, and
Corporate Business Strategy. He is actively associated with the
activities of the ICAI, and was the President of the KSCAA in
2003-2004. He is also an advisor to Yeshas Academy, a leading
coaching centre for CA & CS.

Pawan Pagaria
Partner
Pawan Pagaria is an industry expert with 31+ years experience in the
various fields of Direct Tax, Internal Audit and Wealth Management.
He has worked in the IT, pharmaceutical, hospitality, real estate and
various manufacturing industries, and brings holistic expertise and
a vast knowledge-base to the table.
 Pradeep Bohra
Partner
Pradeep Bohra is a Certified Blockchain Technology Evangelist and also a
Certified Forensic auditor, with 25+ years of experience in the Income Tax,
Corporate & Personal Finance industries. He has worked in the fields of Textiles,
Stock Broking, Investment & Wealth Management, Manufacturing, and
Consumer Durables. He was awarded for Upcoming Entrepreneur by Council For
Economic Growth & Research for the year 2009-2010.

Partners &
Bhavik Pandit
Team Members Partner
A Fellow member of ICAI enrolled in 1988 is also CS (ICSI), CISA, DISA (ICAI),
qualified Forensic Auditor and certified Blockchain Technology evangelist. He
has 34+ years of professional experience to the table in a wide spectrum of
industries and businesses including Packaging, Software, Education, Textile,
Cosmetics, FMCG and Consumer Appliances, Manufacturing and much more. He
has worked across various disciplines including Costing & Budgeting, Valuations,
Merger & take over, IPO, FCCB issue, Business process re-engineering, Business
Analysis, Hedging and Risk Management, System & Requirement Study, MIS,
ERP and SOP Project Planning & Implementation, implementation of
compliance framework under various corporate laws. He also carries wide
experience of Debt Syndication, PE / VC Funding, setting up appropriate control
system & development of Management Information System, advising the
Management on Control Areas and provided consultation for various prestigious
companies. He is also a Business Growth Advisor to the MSME Clients who are
struggling to cope up with growth helping them in setting up right foundation
for success and growth.
Nidhi Thakor CA Deepak Raj
HR Head Manager – Indirect Taxes

Nidhi Thakor specializes in the fields of Human Resources CA Deepak Raj M C, is an Associate member of ICAI,
with experience of over 10 years in Manufacturing / IT M.Com, qualified in 2016 with over 5+ years’ post
sector. Shew has done her MBA specialization in Human qualification experience, is having diverse expertise in the
Resources, and received the fastest policy implementation areas of SME Accounting, Internal Audits, Tax Audits,
and best support for payroll audit award. Statutory Audit, Due Diligence related to Revenue law
compliances, Indirect tax compliance, assessments,
appeals and representation to Authorities in the matters
related to Service tax, Excise and Customs Act, VAT and
Shivani Vashishtha GST. He is the Team Leader and Head of the Indirect Tax
Company Secretary Practise of the Firm.

Shivani Vashishtha specializes in the fields of Secretarial CA Yasin

and Compliance with experience working in the NBFC
Audit & Compliance Manager
sector. She is an ICSI Associate, and received the Best
Group presentation award.
CA Yasin is an associate member of ICAI, qualified in the
year 2022. He holds a degree in Commerce &
Specialization in the area of Direct Tax, Indirect Tax,
Accounting Standards & Ind As, etc. He is currently
working as an “Audit & Compliance Manager”
handling Statutory Audit, Tax Audit, Bank Audit, and
Internal Audit & Limited Review Reports across diverse
industries.
 Bengaluru
Bhagvathi Towers, 3rd Floor,
www.sharmaandpagaria.com 52, 33rd Cross, Jayanagar,
4th Block, Bengaluru - 560011.
Tel : 080-26535445, 26633411
Bengaluru | Ahmedabad | Mumbai info@sharmaandpagaria.com

@sharmapagaria /sharma-&-pagaria-chartered-accountants /sharmaandpagaria @sharmaandpagaria