Welcome to S.B.G. & Co.

At almost 59 years of age, he brings exceptional leadership, strategic insight, and deep technical expertise to the corporate and financial sectors. Throughout his career, he has advised and served a diverse spectrum of organizations, including public sector undertakings, financial institutions, government bodies, manufacturing enterprises, infrastructure companies, and large corporate groups.

Widely respected for his professional acumen and analytical capabilities, Shri Gupta has been empaneled by the Reserve Bank of India (RBI) and has been entrusted with conducting specialized audit and review assignments involving complex financial structures, regulatory compliance matters, corporate investigations, and risk assessments.

Beyond professional practice, he is recognized as a thought leader, speaker, and author who has consistently contributed to the advancement of the accounting and taxation profession through technical publications, professional forums, and leadership positions within the Institute of Chartered Accountants of India (ICAI).

Professional Qualifications

* Fellow Chartered Accountant (FCA), Institute of Chartered Accountants of India (ICAI)
    * Associate Membership (ACA): 8 February 1991
    * Fellowship (FCA): 6 March 1996
    * Membership No.: 089415
* Information Systems Auditor (ISA)
* Bachelor of Commerce (Honours)

Core Areas of Expertise

Audit, Assurance & Forensic Services

Possesses extensive experience in planning, executing, and supervising statutory audits, internal audits, tax audits, management audits, forensic investigations, and special review assignments across diverse industries and sectors.

Key areas include:

* Financial and regulatory compliance reviews
* Forensic investigations and fund-flow analysis
* Risk assessment and internal control evaluation
* Corporate governance and compliance audits
* Special purpose and investigative assignments
* Banking and financial sector audits
* Audit reporting, accounting policies, and financial disclosures
* Business process reviews and operational assessments

Management Advisory & Financial Consulting

Provides strategic advisory services aimed at strengthening financial performance, governance frameworks, and operational efficiency.

Areas of specialization include:

* Financial statement preparation and reporting
* Internal financial control design and implementation
* Financial due diligence and business evaluation
* Cash flow and fund-flow analysis
* Project financing and loan syndication
* Debt restructuring and financial planning
* Business process improvement and risk management

Corporate Taxation & Regulatory Representation

Maintains a strong practice in taxation, regulatory compliance, and dispute resolution.

Professional services include:

* Corporate and non-corporate tax planning
* Income tax compliance and return preparation
* Representation in assessment and scrutiny proceedings
* Appeals before appellate authorities and tribunals
* Advisory on indirect tax and regulatory matters
* Strategic representation before various statutory and regulatory bodies

Professional Experience

Over the course of his career, Shri Gupta has successfully led and supervised audit, assurance, taxation, and advisory engagements for:

* Public Sector Undertakings (PSUs)
* Government Departments and Autonomous Bodies
* Banking and Financial Institutions
* Insurance Companies
* Manufacturing and Industrial Enterprises
* Infrastructure and Power Sector Organizations
* Export-Oriented Businesses
* Technology and Service Sector Companies
* Listed and Unlisted Corporate Entities
* Non-Banking Financial Companies (NBFCs)
* Trusts, Societies, and Non-Profit Organizations

Professional Leadership & Contributions

Shri Bhagwan Gupta has remained actively involved in the professional development of the accounting fraternity through leadership, education, and technical research.

Leadership Roles

* Former Convener, Taxation Study Group, Northern India Regional Council (NIRC) of ICAI
* Former Convener, Trust & NGO Study Group, Northern India Regional Council (NIRC) of ICAI

Public Speaking & Technical Sessions

A sought-after speaker who has delivered lectures and technical presentations at professional conferences, seminars, workshops, and educational forums organized by ICAI and other institutions. He has also contributed expert insights through national broadcasting platforms and professional discussion forums.

Publications & Thought Leadership

Regular contributor to professional journals, tax publications, and industry magazines, writing on complex taxation issues, regulatory developments, financial reporting, and corporate governance matters.

Notable technical publications include:

Taxation Aspects of Trading in Currency Derivatives
A detailed examination of the taxation treatment of currency derivative transactions, including the interpretation of speculative transactions and the application of relevant provisions under the Income-tax Act, 1961.

Section 80HHC – An Overview

A comprehensive analysis of export incentive provisions, judicial interpretations, and practical considerations relating to deductions under Section 80HHC of the Income-tax Act.

Professional Philosophy

Shri Bhagwan Gupta’s professional approach is founded on integrity, technical excellence, independent judgment, and a commitment to delivering practical, value-driven solutions. His extensive experience, combined with a deep understanding of regulatory frameworks and business realities, enables him to provide clients with insightful guidance in an increasingly complex financial and compliance environment.