CAREER OBJECTIVE

To partner with business, internal and external stakeholders in developing

and delivering tax efficient solutions in a Multi-National Enterprise

environment through a leadership role in the field of Corporate and

International Taxation, striving to achieve an optimum mix of compliance,

advisory, litigation, planning, strategy & reporting in sync with company's

and group's goals & policies.

PROFESSIONAL SYNOPSIS

(A) Currently working as Deputy General Manager - Taxation at Wal-Mart

India Pvt. Ltd. which is a 100% subsidiary of No. 1 in Fortune 500 listing

US-based company Wal-Mart Stores Inc, world leader in Retail industry

(Annual Turnover : INR 3,200 Crores +) (March 2013 till

date)

Current Roles & Responsibilities: During my stint of past 3.5 years, have

been managing entire gamut of Direct Taxes alongwith supervisory role in

Indirect Taxes; included but not limited to :

I) Compliance

< Administering computation & deposit of monthly, quarterly and annual

tax liabilities with respect to Withholding Tax (TDS / TCS), Advance

Tax and varied Indirect Taxes

< Supervising filing of monthly, quarterly and annual tax returns before

relevant due dates; whether Central, State or Local

< Monitoring issuance of certificates and statutory forms within

prescribed timelines such as those relating to TDS, TCS, WCT, C Form

etc.

II) Assessments & Litigation

< Representation before tax authorities at different levels, maintaining

cordial relations & rapport with them in an ethical, fair and

transparent manner

< Securing favorable assessment orders, refunds, rectifications, stay of

demand & penalty, appeal effects, lower withholding certificates etc.

< Devising an effective litigation strategy considering cost-benefit

analysis, filing and defending of appeals & cross-objections at

Tribunals & Courts with aid of senior counsels

III) Management Reporting

< Updating business leaders and top level management regarding recent

amendments in tax laws & repercussions thereof having a direct or

indirect bearing on business

< Aligning management regarding latent risks, open exposures &

aggressive/uncertain tax positions, if any adopted in tax returns etc.

< Compiling Monthly MIS on Tax Compliance for CFO & Litigation status

for Head-quarters through a Global Audit Tracker

IV) Tax Accounting & Financial Reporting

< SOX Reporting (including FIN 48, FAS 5, FAS 109, ASC 740 etc.) &

consolidating US Tax packages, interim and annual, for the purpose of

SEC filings and US tax returns

< Monthly, quarterly & annual closing based on Indian GAAP, US GAAP &

IFRS in conjunction with Finance team.

< Provisioning for Current & Deferred Tax, recognizing DTA, DTL &

Valuation Allowance, recommending Tax reserves basis risk-based

assessment.

V) Tax Planning & Strategy

< Advising management regarding taxability of proposed business models,

cross-border transactions & investment structures

< Exploring the prospects of claiming deductions & exemptions within the

regulatory framework of prevailing law to minimize tax liability and

ETR for the company as a whole

< Devising tax strategy and actively participating in due diligence

projects w.r.t. M&A initiatives such as corporate restructuring,

merger, demerger, slump sale etc.

< Keeping business and finance functions abreast of latest regulatory

changes such as Budget and upcoming tax regimes such as GST, BEPS,

ICDS etc.

VI) International Taxation

< Expatriate Taxation : Determination of residential status, tax

liability, return filing, and analyzing issues relating to secondment

and tax credits

< Global Withholding Tax : Advising on foreign remittances & cross-

border transactions with respect to relevant DTAA provisions read with

Domestic law and arranging Form 15CA/CB

< Permanent Establishment : Analyzing PE risk & devising measures to

mitigate the same in view of BEPS and other upcoming legislations

< Transfer Pricing : Ensuring maintenance of adequate TP documentation,

in-house and with aid of Big4 tax consultants, to defend the ALP

before TPO in respect of AE transactions

VII) Consultant & Counsel Management

< Short-listing and negotiating with Big4 consultants; commercially and

w.r.t. scope of work

< Maintaining excellent rapport with local VAT consultants administering

state laws

< Briefing senior counsels defending corporate suits at varied Tribunals

& High Courts

VIII) Audit Management

< Resolution to Internal Audit queries pertaining to internal controls &

compliance systems

< Finalization of Statutory Audit in relation to tax related Balance

Sheet and P&L items

< Coordination with Tax Auditors & Transfer Pricing Auditors for

obtaining a clean report

IX) Miscellaneous

< Ensuring that Indian tax strategy is in sync with Regional / Global

tax strategy through active interaction with APAC / US Tax teams and

contributing in Regional/Global tax initiatives

< Spearheading tax related trainings for business teams and support

functions so that even non-tax personnel appreciates the intent of tax

laws and adheres to voluntary compliance

< Vetting legal contracts in case of non-standard tax terms and

renegotiating clauses, if required in the interest of the company

< Securing support and consensus of Finance function during TDS / VAT /

Service Tax health-checks to ensure there are minimum tax exposures

during Tax Surveys / Investigations

Key contributions & achievements:

> Won "Wal-Mart Walk the Talk Award" in 2016 for consistently pursuing and

obtaining an Income Tax refund of more than INR 10 Crores in an ethical

manner, with integrity and without aid of any tax consultant.

> Bestowed with "Wal-Mart Monthly Team Award" in 2015 for successfully

defending and reducing a demand by 95%, from an expected magnitude of

INR 85 Crores to INR 5 Crores in respect of an industry wide tax issue.

> Rewarded with "Wal-Mart Star of the Month" award in 2014 for obtaining

favorable assessment orders & successfully defending tax positions

before various tax authorities, resultant saving worth millions of

dollars for company in nature of demand, interest, penalty & litigation

costs.

> Recognized as part of "Best Cross-functional Team at Wal-Mart" award in

2013 for implementation of on-line Tax compliance tool in alliance with

IT team, saving several man-hours besides serving as ready reference for

top level management & other key stakeholders.

(B) Previously worked as Manager - Taxation at Samsung India Electronics

Pvt. Ltd. which is a 100% subsidiary of Top-Rated Fortune 500 South Korea-

based Samsung Electronics, world leader Electronics & Mobile Phones (Annual

Turnover : INR 30,000 Crores+) (Sept 2006 ~ March 2013)

Primary Roles & Responsibilities : During my tenure of more than 6.5 years,

besides developing a strong hold over contemporary Direct & Indirect taxes,

also ventured into other related fields such as General Accounting,

Financial Reporting, Receivables, Payables, IT, Legal, Audit, Treasury &

Payroll

< Maintenance of Transfer Pricing documentation and compiling data for

Form 3CEB

< Preparation of Tax Audit schedules and drafting of Form 3CD

< Assisting overseas parent company with regards to their Indian tax

related compliances

< Computation of Advance Tax, MAT & Wealth Tax liability and payment

thereof

< Reconciliation of tax related accounts : Current Tax, Deferred Tax &

Tax paid under protest

< Preparation of & filing replies of day-to-day notices issued by

different tax authorities

< Obtaining CA certificates for availing various exemptions under SEZ /

STPI etc.

< Making application & follow-up for refund processing & lower rate TDS

certificate

< Analyzing & interpreting different clauses of Double Taxation

Avoidance Agreements

< Implementation of Global ERP : Tax module in SAP with enhanced

automation

< Handling queries from internal and external customers on withholding

tax matters

< Training accounts team on issues like TDS, FBT, Service Tax reverse-

charge etc.

< Circulating tax updates and bulletins based on latest case laws,

budget etc.

< Counseling Payroll team with respect to salary structures and tax

implications

< Supporting General Accounting Team in monthly, quarterly & annual

closings

< Assisting Financial Reporting Team in finalization of financials &

audit sign-offs

< Coordinating with Accounts Payable (AP) Team w.r.t. TDS on Vendor

reconciliations

< Synchronizing Accounts Receivable (AR) Team w.r.t. TDS receivable from

Customers

< Facilitating Treasury Team to obtain CA certificates for making

foreign remittances

< Lease management : Drafting lease agreements & negotiating full and

final settlements

Key contributions & achievements:

> Active member of Samsung Tax team which had won "Best In-house Tax Team

in Asia" award at International Tax Review Forum (Singapore), 2010.

> Bestowed with special recognition for contribution from tax perspective

in Conference on "Role of Global ERP in emerging scenario" held at

Samsung Headquarters in South Korea, 2009.

(C) Worked as Senior Consultant at R. K. Mahajan & Co., a Delhi based mid-

sized CA firm specializing in Individual and Corporate Taxation, both

Direct and Indirect (Jan 2004 ~ Aug 2006)

< Tax Audits of Limited Companies, Trusts, Firms, Society, HUF &

Individuals

< Income Tax, TDS, Sales Tax & Service Tax payments and return filings

< Finalization of Balance Sheet and Profit & Loss of varied scale of

clients

(D) Worked as Intern at Manchanda and Manchanda, a Delhi based mid-sized CA

firm specializing in all kinds of Audits, whether Concurrent, Internal or

Statutory (uptill Dec 2003)

< Handled Concurrent Audit of Indian Express Newspaper

< Involved in Internal Audit of OSRAM Bulbs & Tubes

< Assisted in Statutory Audit of Infovision & VDM BPOs.

SCHOLASTIC RECORD

Year Examination Institution Aggregate

May 2006 CA Final Institute of Chartered Accountants of India 70%

2004 M. Com Distance Learning, Annamalai University 75%

2002 B.Com (Hons) College of Vocational Studies, Delhi 72%

University

1999 10 + 2 Summer Fields School, CBSE 80%

> Rewarded for excellence in academics during schooling and graduation

level on consistent basis.

> Amongst the top scorers in Direct & Indirect Taxes paper in CA Final

> Pursuing first-ever course launched by ICAI : "Diploma in International

Taxation (DIIT)"

EXTRA-CURRICULAR ACTIVITIES

> Attended a series of seminars on soft skills & effective communication

such as "Enhancing Personal Effectiveness" by Dale Carnegie and

"Building Relation Capital" by Crestcom

> Participated in refresher workshop on Direct Taxation convened by All

India Chartered Accountants Society (AICAS)

> Regularly involved in trainings within & outside company for updating

professional knowledge regarding upcoming tax & compliance regimes like

DTC, GST, IFRS etc.

PERSONAL DOSSIER

> Father's name: Late Mr. Man Mohan Dhingra

> Date of Birth: 2nd June, 1981

> Marital status: Married

> Nationality: Indian

> Linguistic Capabilities: Fluent in written and verbal English and Hindi

> IT skills: Hands-on experience with SAP, MS-Office and Tally

> Hobbies: Travelling new places, exploring diverse cultures, watching

cricket & listening music

Date:

Place: New Delhi (UMANG

DHINGRA)

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