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#ce2c2c;font-weight:400;display:inline-flex;vertical-align:middle;transition:all 0.3s linear;color:#ce2c2c;justify-content:center;text-decoration:none;cursor:pointer;background:#ce2c2c;align-items:center;cursor:pointer;color:#fff;opacity:1;padding:1.4rem 32px;margin-bottom:0;margin-left:0}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;box-sizing:border-box;padding:1.4rem 3.2rem}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{width:3rem;min-width:3rem;height:2.4rem;--svg-animate-duration: 0.3s;--svg-animate-delay: 0s;display:inline-flex;vertical-align:middle;pointer-events:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{text-decoration:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translate3d(0, 0, 0)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{--svg-animate-delay: 0.3s;--svg-animate-name: svg-animate;--svg-animate-name2: svg-animate2;--svg-animate-duration: 1s;opacity:1}@supports not (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{translate:var(--fallback-translate-safari) 0}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{color:#fff;display:inline-flex;vertical-align:middle;font-size:1.6rem}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{color:#fff;opacity:0;--svg-animate-name: svg-animate-out-1;--svg-animate-name2: svg-animate-out-2}@supports (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{transition:opacity 0s ease;transition-delay:0.3s}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transition:all .5s ease-in-out;transform:translateX(1rem)}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{position:relative;transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{font-family:"GT-IconSet";speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:transform .6s 0s cubic-bezier(0.4, 0, 0.2, 1);display:inline-flex;margin-left:8px;pointer-events:none;font-size:1.6rem;content:'\e901';margin-top:auto;margin-bottom:auto}[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{transform:translate(-6px, 0) rotate(-180deg)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translateX(-0.4rem)}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;cursor:pointer}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{color:#fff}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{content:none}@media (min-width: 1024px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:translateX(1.5rem)}}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%}}#onetrust-pc-sdk #ot-pc-desc{font-size:1.4rem;margin-bottom:16px}@media (min-width: 768px){#onetrust-banner-sdk .banner-actions-container{width:fit-content}#onetrust-banner-sdk .banner-actions-container button{width:100%}}@media (max-width: 767px){#onetrust-banner-sdk .banner-actions-container{width:100%}#onetrust-banner-sdk .banner-actions-container button{width:100%}}#onetrust-banner-sdk #onetrust-button-group{display:flex;flex-wrap:wrap;justify-content:start;flex-direction:row-reverse;justify-content:center}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group{gap:32px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group{gap:24px}}#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{font-size:1.4rem}#onetrust-banner-sdk #onetrust-policy-title{font-size:1.8rem;float:left}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin:0 40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin-left:24px}}#onetrust-banner-sdk #onetrust-policy-title{font-size:2rem;font-weight:var(--font-weight-normal)}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:40px;padding-bottom:16px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:24px}}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:24px}}#onetrust-pc-sdk #ot-pc-lst .ot-tgl-cntr,#onetrust-pc-sdk .ot-consent-hdr,#onetrust-pc-sdk .ot-li-hdr,#onetrust-pc-sdk #ot-sel-blk{display:none}#onetrust-pc-sdk div[role="dialog"],#onetrust-pc-sdk div[role="alertdialog"]{display:flex;flex-direction:column}#onetrust-pc-sdk #ot-pc-lst,#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk .ot-pc-footer{position:relative}#onetrust-pc-sdk .ot-pc-footer{flex:none}#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk #ot-pc-lst{flex:auto}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header{margin:0;height:0}#onetrust-pc-sdk #ot-pc-lst{padding-bottom:24px}}#onetrust-pc-sdk #filter-apply-handler{margin-right:0}#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-pc-sdk .ot-pc-logo{height:40px;width:auto}#onetrust-pc-sdk .ot-pc-footer-logo{display:none}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header,#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-banner-sdk .ot-pc-header{margin:40px}}@media (max-width: 767px){#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo{margin:24px;margin-top:32px;margin-bottom:40px}}#onetrust-pc-sdk .ot-pc-header{border:none;text-align:left}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header{min-height:4rem}}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header .ot-pc-logo{display:none}}#onetrust-consent-sdk #onetrust-policy-title,#onetrust-consent-sdk #onetrust-policy-text,#onetrust-consent-sdk .ot-b-addl-desc,#onetrust-consent-sdk .ot-dpd-desc,#onetrust-consent-sdk .ot-dpd-title,#onetrust-consent-sdk #onetrust-policy-text *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk .ot-dpd-desc *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk #onetrust-banner-sdk #banner-options *,#onetrust-banner-sdk .ot-cat-header,#onetrust-banner-sdk .ot-optout-signal{color:#070707;text-align:initial}.onetrust-pc-dark-filter.ot-fade-in:not([style])+#onetrust-banner-sdk{display:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type{margin:0}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type,#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item,#onetrust-pc-sdk .ot-pc-header{padding:0;border-top:none;border-left:none;border-right:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item{border-color:#f2f0ee}#onetrust-pc-sdk .ot-switch{width:32px;height:16px}#onetrust-pc-sdk .ot-switch-nob{background-color:#fff;border-color:#ccc4bd}#onetrust-pc-sdk .ot-switch-nob::before{background-color:#ccc4bd;height:16px;width:16px;bottom:-1px;transform:translateX(-1px)}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob{background-color:#fff;border-color:#4f2d7f}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob::before{background-color:#4f2d7f;transform:translateX(16px)}#onetrust-pc-sdk .ot-cat-grp input[type="checkbox"]:checked+label:after{display:none}#onetrust-pc-sdk #ot-pc-title:first-of-type{margin-top:0;margin-bottom:16px}#onetrust-consent-sdk #onetrust-pc-sdk .ot-acc-grpcntr.ot-acc-txt{background:transparent}#onetrust-pc-sdk .ot-accordion-layout .ot-acc-grpdesc{margin:8px 0;padding:0}#onetrust-pc-sdk .ot-accordion-layout .ot-vlst-cntr,#onetrust-pc-sdk .ot-accordion-layout .ot-hlst-cntr{padding-left:0;width:100%}#onetrust-pc-sdk .ot-plus-minus{background:#fff;border-radius:90%;height:24px;width:24px;margin:0;margin-right:8px;margin-left:0;top:-1px}#onetrust-pc-sdk .ot-host-item .ot-plus-minus{margin-right:8px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr .ot-tgl{top:3px}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type,#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:last-of-type,#onetrust-pc-sdk .ot-plus-minus span:first-of-type,#onetrust-pc-sdk .ot-plus-minus span:last-of-type{top:50%;left:50%;transform:translate(-50%, -50%);background:#4f2d7f}#onetrust-pc-sdk .ot-plus-minus span:first-of-type{width:2px;height:12px}#onetrust-pc-sdk .ot-plus-minus span:last-of-type{width:12px;height:2px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr{margin:16px 0;padding:0}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type{display:none}#onetrust-pc-sdk #accept-recommended-btn-handler{margin-right:0;margin-bottom:0}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr div:first-child{margin-left:0}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-content #ot-pc-desc .ot-link-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vnd-serv .ot-vnd-item .ot-vnd-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-lst-cnt .ot-vnd-info a,#onetrust-consent-sdk #onetrust-banner-sdk a[href],#onetrust-consent-sdk #onetrust-banner-sdk a[href] font,#onetrust-consent-sdk #onetrust-banner-sdk .ot-link-btn{color:#ce2c2c;font-weight:var(--font-weight-normal);text-decoration:underline;text-underline-offset:.18em}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-content #ot-pc-desc .ot-link-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vnd-serv .ot-vnd-item .ot-vnd-info a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-lst-cnt .ot-vnd-info a:hover,#onetrust-consent-sdk #onetrust-banner-sdk a[href]:hover,#onetrust-consent-sdk #onetrust-banner-sdk a[href] font:hover,#onetrust-consent-sdk #onetrust-banner-sdk .ot-link-btn:hover{text-decoration:none}#onetrust-consent-sdk #onetrust-policy-text .cookie-policy-link{display:inline-block}#onetrust-pc-sdk #ot-pc-hdr,#onetrust-pc-sdk #ot-lst-cnt{margin-left:0;margin-right:0}@media (max-width: 767px){#onetrust-pc-sdk #ot-pc-hdr,#onetrust-pc-sdk #ot-lst-cnt{padding:0;padding-right:24px}}#onetrust-pc-sdk ul li{padding-left:0;padding-right:0;border-color:#f2f0ee}#onetrust-pc-sdk #ot-fltr-cnt{width:30rem;border-radius:16px;height:fit-content}@media (min-width: 768px){#onetrust-pc-sdk #ot-fltr-cnt{top:7.5rem;width:40rem;left:auto;right:32px;padding:1.4rem;padding-top:0;padding-left:9px;padding-bottom:24px}}@media (max-width: 767px){#onetrust-pc-sdk #ot-fltr-cnt{max-height:fit-content;padding:0;margin:0;padding-bottom:24px;right:-8px;left:auto;width:100%;max-width:32rem;top:8.5rem}}#onetrust-pc-sdk #ot-fltr-cnt .ot-chkbox{text-align:left}#onetrust-pc-sdk #ot-fltr-cnt .ot-chkbox label{padding-left:32px}#onetrust-pc-sdk #ot-fltr-cnt #clear-filters-handler{float:right}@media (min-width: 768px){#onetrust-pc-sdk .ot-fltr-opt{margin-left:16px}}@media (max-width: 767px){#onetrust-pc-sdk .ot-fltr-opt{margin-left:24px}}#onetrust-pc-sdk .ot-fltr-cntr{float:right;left:auto}@media (max-width: 767px){#onetrust-pc-sdk .ot-fltr-cntr{right:10%;position:absolute}}@media (min-width: 768px){#onetrust-pc-sdk .ot-fltr-cntr{right:5rem}}#onetrust-pc-sdk .ot-search-cntr{float:left}@media (min-width: 768px){#onetrust-pc-sdk .ot-search-cntr{margin-right:32px}}@media (max-width: 767px){#onetrust-pc-sdk .ot-search-cntr{margin-right:12px}}@media (max-width: 767px){#onetrust-pc-sdk #ot-back-arw{margin-left:12px;margin-right:auto}}#onetrust-pc-sdk .ot-chkbox label::after{top:0}#onetrust-pc-sdk #filter-btn-handler:hover,#onetrust-pc-sdk #filter-btn-handler,#onetrust-pc-sdk .ot-chkbox input:checked ~ label::before{background-color:#4f2d7f;border-color:#4f2d7f}#onetrust-pc-sdk .ot-chkbox label::before{border-color:#4f2d7f}#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-lst-title h3{font-size:1.6rem;font-weight:var(--font-weight-normal)}#onetrust-consent-sdk #onetrust-pc-sdk .ot-tgl input:focus+.ot-switch,.ot-switch .ot-switch-nob,.ot-switch .ot-switch-nob:before,#onetrust-pc-sdk .ot-checkbox input[type="checkbox"]:focus+label::before,#onetrust-pc-sdk .ot-chkbox input[type="checkbox"]:focus+label::before,#onetrust-consent-sdk #onetrust-banner-sdk *:focus,#onetrust-consent-sdk #onetrust-banner-sdk:focus,#onetrust-consent-sdk #onetrust-pc-sdk *:focus,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vlst-cntr>a:focus{outline:none}#onetrust-consent-sdk #onetrust-pc-sdk *:focus{border:none}#onetrust-consent-sdk #onetrust-pc-sdk .ot-tgl input:focus-visible+.ot-switch,#onetrust-pc-sdk .ot-checkbox input[type="checkbox"]:focus-visible+label::before,#onetrust-pc-sdk .ot-chkbox input[type="checkbox"]:focus-visible+label::before,#onetrust-consent-sdk #onetrust-banner-sdk *:focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk *:focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vlst-cntr>a:focus-visible{outline:thin dotted ;outline-offset:-1px}#onetrust-pc-sdk .ot-checkbox input[type="checkbox"]:focus-visible+label::before,#onetrust-pc-sdk .ot-chkbox input[type="checkbox"]:focus-visible+label::before{outline-offset:0}#onetrust-pc-sdk #ot-lst-title{margin-top:0;text-align:left}#onetrust-pc-sdk #ot-lst-title h3{margin-left:12px}#onetrust-pc-sdk.otPcCenter{overflow:initial}@media (max-width: 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If you also want to do business in India, contact us!"> Grant Thornton offers best business advisory services for foreign and Indian companies. If you also want to do business in India, contact us! <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Consulting"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/services/consulting/">Consulting</a> </div> <div class="mega-descriptions" title="Adapt to dynamic markets with tailored solutions and expert business consultancy."> Adapt to dynamic markets with tailored solutions and expert business consultancy. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/consulting/" title="Consulting"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/services/consulting/digital-natives/" class="mega-link mega-link--level-3">Digital Natives</a> <div class="mega-content__item--descriptions" title="Unlock growth with Grant Thornton Bharat's Digital Natives solutions. Customised support for tech-driven companies in healthcare, gaming, and more.">Unlock growth with Grant Thornton Bharat's Digital Natives solutions. Customised support for tech-driven companies in healthcare, gaming, and more.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/business-consulting/" class="mega-link mega-link--level-3">Business Consulting</a> <div class="mega-content__item--descriptions" title="Our business consulting specialists offer a comprehensive blend of strategic advisory services. We assess the business, industry, operating model, synergy, skill sets and vision of the organisation and recommend the way forward">Our business consulting specialists offer a comprehensive blend of strategic advisory services. We assess the business, industry, operating model, synergy, skill sets and vision of the organisation and recommend the way forward</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/dgtl/" class="mega-link mega-link--level-3">Digital Transformation Services</a> <div class="mega-content__item--descriptions" title="Grant Thornton’s digital transformation services help traditional businesses digitalise their business models with cloud technology, IoT consulting, app development and more DigiTech solutions.">Grant Thornton’s digital transformation services help traditional businesses digitalise their business models with cloud technology, IoT consulting, app development and more DigiTech solutions.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/human-capital-consulting/" class="mega-link mega-link--level-3">Human Capital Consulting</a> <div class="mega-content__item--descriptions" title="Our Human Capital Consulting team harnesses technology and industry expertise to assist in constructing adaptable organisations with transparency, fostering productive and value-driven workforces, and inspiring employees to engage meaningfully in their tasks.">Our Human Capital Consulting team harnesses technology and industry expertise to assist in constructing adaptable organisations with transparency, fostering productive and value-driven workforces, and inspiring employees to engage meaningfully in their tasks.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/production-linked-incentive-scheme/" class="mega-link mega-link--level-3">Production Linked Incentive Scheme</a> <div class="mega-content__item--descriptions" title="Production-linked Incentive Scheme by the Indian government is aimed at boosting manufacturing. Grant Thornton Bharat offers varied services across sectors to help businesses avail of this scheme.">Production-linked Incentive Scheme by the Indian government is aimed at boosting manufacturing. Grant Thornton Bharat offers varied services across sectors to help businesses avail of this scheme.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/public-sector-advisory/" class="mega-link mega-link--level-3">Public Sector Advisory</a> <div class="mega-content__item--descriptions" title="Our Public Sector Advisory team has focused streams, aligned with the core priorities of the Government of India. We are responsible for providing innovative and customized technical and managerial solutions.">Our Public Sector Advisory team has focused streams, aligned with the core priorities of the Government of India. We are responsible for providing innovative and customized technical and managerial solutions.</div> </li> <li class="mega-content__item "> <a href="/en/services/consulting/tech-advisory/" class="mega-link mega-link--level-3">Tech Advisory</a> <div class="mega-content__item--descriptions" title="We have amalgamated Digital Transformation, IT Advisory & Information Management and Analytics into a new offering, DigiTech.">We have amalgamated Digital Transformation, IT Advisory & Information Management and Analytics into a new offering, DigiTech.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Tax, Regulatory & Finance Consulting"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/services/tax-regulatory-finance-consulting/">Tax, Regulatory & Finance Consulting</a> </div> <div class="mega-descriptions" title="Tax advisory and advisory services in India by Grant Thornton aim to help businesses of all sizes to formulate and implement effective strategies to optimize their taxes and minimize tax challenges."> Tax advisory and advisory services in India by Grant Thornton aim to help businesses of all sizes to formulate and implement effective strategies to optimize... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/tax-regulatory-finance-consulting/" title="Tax, Regulatory & Finance Consulting"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/direct-tax/" class="mega-link mega-link--level-3">Direct Tax services</a> <div class="mega-content__item--descriptions" title="Our tax specialists offer a comprehensive blend of tax services, tax litigation, regulatory and compliance services, helping you navigate through complex business matters.">Our tax specialists offer a comprehensive blend of tax services, tax litigation, regulatory and compliance services, helping you navigate through complex business matters.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/indirect-tax/" class="mega-link mega-link--level-3">Indirect Tax Services</a> <div class="mega-content__item--descriptions" title="Get tax services by leading tax firm Grant Thornton India. Our indirect tax services include consulting, compliance and litigation services for corporate, international and transaction tax">Get tax services by leading tax firm Grant Thornton India. Our indirect tax services include consulting, compliance and litigation services for corporate, international and transaction tax</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/transfer-pricing/" class="mega-link mega-link--level-3">Transfer pricing services</a> <div class="mega-content__item--descriptions" title="Our transfer pricing services experts provide a range of services from provision of APA services to handling large global assignments including Country by Country reporting.">Our transfer pricing services experts provide a range of services from provision of APA services to handling large global assignments including Country by Country reporting.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/us-tax/" class="mega-link mega-link--level-3">US Tax</a> <div class="mega-content__item--descriptions" title="At Grant Thornton, we help individuals and dynamic companies deal with US tax laws, which are one of the most complicated tax legislations across the world.">At Grant Thornton, we help individuals and dynamic companies deal with US tax laws, which are one of the most complicated tax legislations across the world.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/financial-advisory-services/" class="mega-link mega-link--level-3">Financial Services - Tax</a> <div class="mega-content__item--descriptions" title="Best financial advisory services, tailored for small and large businesses by the experts having comprehensive knowledge of domestic laws and access to multifaceted tools to provide a valuable results.">Best financial advisory services, tailored for small and large businesses by the experts having comprehensive knowledge of domestic laws and access to multifaceted tools to provide a valuable results.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/financial-reporting-advisory-services/" class="mega-link mega-link--level-3">Financial Reporting consulting services</a> <div class="mega-content__item--descriptions" title="Our experts have significant hands-on experience in providing IFRS/US GAAP services, end-to-end solutions and support services to fulfil financial reporting requirements.">Our experts have significant hands-on experience in providing IFRS/US GAAP services, end-to-end solutions and support services to fulfil financial reporting requirements.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/fund-accounting-and-financial-reporting/" class="mega-link mega-link--level-3">Fund accounting and financial reporting</a> <div class="mega-content__item--descriptions" title="International operations often lack standardisation and have varied local reporting formats and requirements. Our experts can offer proactive insights, practical guidance, and positive progress and help meet regulatory timeframes.">International operations often lack standardisation and have varied local reporting formats and requirements. Our experts can offer proactive insights, practical guidance, and positive progress and help meet regulatory timeframes.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/compliance-and-secretarial-services/" class="mega-link mega-link--level-3">Compliance and Secretarial Services</a> <div class="mega-content__item--descriptions" title="Our experts can assist in overhauling the entire compliance machinery of the organisation through evaluation of the applicable statutory obligations, monitoring of adequate governance controls, reporting and providing ongoing support.">Our experts can assist in overhauling the entire compliance machinery of the organisation through evaluation of the applicable statutory obligations, monitoring of adequate governance controls, reporting and providing ongoing support.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/global-people-solutions/" class="mega-link mega-link--level-3">Global People Solutions</a> <div class="mega-content__item--descriptions" title="As businesses transcend borders, both domestic and global considerations need equal attention. Our interim CFO and financial controller support services help organisations meet the business vision.">As businesses transcend borders, both domestic and global considerations need equal attention. Our interim CFO and financial controller support services help organisations meet the business vision.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/finance-and-accounting-outsourcing/" class="mega-link mega-link--level-3">Finance and accounting outsourcing</a> <div class="mega-content__item--descriptions" title="Our accounting experts assist organisations in managing their accounting and reporting. Our dedicated Integrated Knowledge and Capability Centre (IKCC), allows us to service both the domestic and global markets efficiently and cost-effectively">Our accounting experts assist organisations in managing their accounting and reporting. Our dedicated Integrated Knowledge and Capability Centre (IKCC), allows us to service both the domestic and global markets efficiently and cost-effectively</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/grant-thornton-compliance-management-system/" class="mega-link mega-link--level-3">Compliance Management System</a> <div class="mega-content__item--descriptions" title="We have automation solutions for you that will allow meeting government requirements and remain diligent, which when failed, can lead to penalties and loss in revenue.">We have automation solutions for you that will allow meeting government requirements and remain diligent, which when failed, can lead to penalties and loss in revenue.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/india-knowledge-and-capability-centre/" class="mega-link mega-link--level-3">IKCC: Grant Thornton's Shared Service Centre</a> <div class="mega-content__item--descriptions" title="The India Knowledge and Capability Centre (IKCC), aimed at delivering solutions by developing capabilities, has completed four years of its journey.">The India Knowledge and Capability Centre (IKCC), aimed at delivering solutions by developing capabilities, has completed four years of its journey.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/global-compliance-and-reporting-solutions/" class="mega-link mega-link--level-3">Global compliance and reporting solutions</a> <div class="mega-content__item--descriptions" title="At Grant Thornton Bharat, we meet the challenges of our clients and help them unlock their potential for growth. Our professionals offer solutions tailored to meet our clients’ global accounting and statutory reporting requirements. With first-hand experience of local reporting requirements in more than 145+ locations worldwide, we provide seamless and consistent international service delivery through a single point of contact.">At Grant Thornton Bharat, we meet the challenges of our clients and help them unlock their potential for growth. Our professionals offer solutions tailored to meet our clients’ global accounting and statutory reporting requirements. With first-hand experience of local reporting requirements in more than 145+ locations worldwide, we provide seamless and consistent international service delivery through a single point of contact.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/related-party-transactions/" class="mega-link mega-link--level-3">Related Party Transactions Governance</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat's comprehensive related-party transaction services ensure good governance by adhering to regulatory requirements, promoting transparency, and providing robust policies for compliance, documentation, and accountability in related-party transactions.">Grant Thornton Bharat's comprehensive related-party transaction services ensure good governance by adhering to regulatory requirements, promoting transparency, and providing robust policies for compliance, documentation, and accountability in related-party transactions.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/private-client-services/" class="mega-link mega-link--level-3">Private Client Services</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat Private Client Services offers tailored advisory for family-owned businesses, focusing on governance, compliance, tax, succession planning, and family office structuring to sustain wealth and preserve legacies across generations.">Grant Thornton Bharat Private Client Services offers tailored advisory for family-owned businesses, focusing on governance, compliance, tax, succession planning, and family office structuring to sustain wealth and preserve legacies across generations.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/gt-mitra/" class="mega-link mega-link--level-3">GTMitra: Tax & Regulatory Tool</a> <div class="mega-content__item--descriptions" title="GTMitra, a specialised tax and regulatory tool by Grant Thornton Bharat, supports multinational businesses in understanding laws and regulations for effective growth strategies.">GTMitra, a specialised tax and regulatory tool by Grant Thornton Bharat, supports multinational businesses in understanding laws and regulations for effective growth strategies.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/labour-codes/" class="mega-link mega-link--level-3">Labour codes</a> <div class="mega-content__item--descriptions" title="Labour codes solutions help you transition through the new legislation. At Grant Thornton, we help businesses divide their approach to make sure a smooth transition.">Labour codes solutions help you transition through the new legislation. At Grant Thornton, we help businesses divide their approach to make sure a smooth transition.</div> </li> <li class="mega-content__item "> <a href="/en/services/tax-regulatory-finance-consulting/alerts/" class="mega-link mega-link--level-3">Alerts</a> <div class="mega-content__item--descriptions" title="At Grant Thornton India, with the help of our tax alerts, we help to provide updates on how to minimise your tax exposure and risks.">At Grant Thornton India, with the help of our tax alerts, we help to provide updates on how to minimise your tax exposure and risks.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Related insights:</span> <div data-anchor="/en/insights/newsletter/monthly-tax-bulletin-november-2024/" role="link" class="article-tile"> <div class="article-tile__header"> <img 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class="mega__level--3 " data-feature="ESG & Risk Consulting"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/en/services/esg-risk-consulting/">ESG & Risk Consulting</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat ESG and Risk Consulting provides expert governance, IT security, and forensic services, ensuring robust processes and controls for sustainable business outcomes and regulatory compliance."> Grant Thornton Bharat ESG and Risk Consulting provides expert governance, IT security, and forensic services, ensuring robust processes and controls for... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/services/esg-risk-consulting/" title="ESG & Risk Consulting"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div 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mega-link--level-3">Forensic & Investigation Services</a> <div class="mega-content__item--descriptions" title="The team of forensic advisory services experts consists of the best intelligence corporate experts, and fraud risk, computer forensic experts to deliver most effective solutions to dynamic Indian businesses.">The team of forensic advisory services experts consists of the best intelligence corporate experts, and fraud risk, computer forensic experts to deliver most effective solutions to dynamic Indian businesses.</div> </li> <li class="mega-content__item "> <a href="/en/services/esg-risk-consulting/esg-consulting-services/" class="mega-link mega-link--level-3">ESG consulting</a> <div class="mega-content__item--descriptions" title="Grant Thornton Bharat offers holistic ESG consulting solutions for sustainable business outcomes. 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title="Deals Consulting"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/en/services/deals-consulting/transaction-tax-services/" class="mega-link mega-link--level-3">Transaction Tax Services</a> <div class="mega-content__item--descriptions" title="Our transaction tax experts understand your business, anticipate your needs and come up with robust tax solutions that help you achieve business objectives ensuring compliance and efficiency">Our transaction tax experts understand your business, anticipate your needs and come up with robust tax solutions that help you achieve business objectives ensuring compliance and efficiency</div> 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Our partner-led approach, technical expertise, and market credibility ensure effective solutions for your business needs.">Grant Thornton Bharat offers customised financial statement audit and attestation services, ensuring impeccable quality and compliance with global standards. 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class="mega-descriptions" title="We offer top-tier agriculture consulting services, tackling challenges and driving growth in India's agri-industry. Discover our expert solutions now."> We offer top-tier agriculture consulting services, tackling challenges and driving growth in India's agri-industry. 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</div> </div> </li> <li class="mega-content__item" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <div data-anchor="/en/insights/media-articles/union-budget-2024-expectations-building-resilience-for-consumer-industry/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/india/new-homepage/media/554x544/554x544-adobestock_342455902.jpg" loading="lazy" class="article-tile__image" alt="Union Budget 2024 expectations: Building resilience for consumer industry"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Article </span> <a href="/en/insights/media-articles/union-budget-2024-expectations-building-resilience-for-consumer-industry/" class="title" data-clamp="Union Budget 2024 expectations: Building resilience for consumer industry" title="Union Budget 2024 expectations: Building resilience for consumer industry">Union Budget 2024 expectations: Building resilience for consumer industry</a> <div class="text"> Union Budget 2024 expectations: Building resilience for consumer industry </div> </div> <div class="page-promote__author"> <div class="author-image__listing"> </div> <div class="page-promote__info"> <div class="author-name__listing"> <span class="author-name no-link">Naveen Malpani</span> </div> <span class="separate">|</span> <span class="time-to__read">4 min read</span> <span class="separate">|</span> <span class="article-date">21 Jul 2024</span> </div> </div> </div> </div> </div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Asset management"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/asset-management/">Asset management</a> </div> <div class="mega-descriptions" title="We delivers tailored asset management consulting, from governance to technology transformation, enhancing growth and compliance."> We delivers tailored asset management consulting, from governance to technology transformation, enhancing growth and compliance. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/asset-management/" title="Asset management"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Automotive and EV"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/automotive-ev/">Automotive and EV</a> </div> <div class="mega-descriptions" title="We offers expert automotive consulting for building better mobility businesses, navigating EV transitions, and staying ahead globally."> We offers expert automotive consulting for building better mobility businesses, navigating EV transitions, and staying ahead globally. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/automotive-ev/" title="Automotive and EV"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Aviation"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/aviation/">Aviation</a> </div> <div class="mega-descriptions" title="Elevate your aviation business with expert consulting services. From strategy to implementation, we guide you towards success in a dynamic industry."> Elevate your aviation business with expert consulting services. From strategy to implementation, we guide you towards success in a dynamic industry. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/aviation/" title="Aviation"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Banking"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/banking/">Banking</a> </div> <div class="mega-descriptions" title="We offers expert banking consulting services, including regulatory compliance, risk management, governance, and transformation solutions."> We offers expert banking consulting services, including regulatory compliance, risk management, governance, and transformation solutions. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/banking/" title="Banking"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Education and ed-tech"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/education-and-ed-tech/">Education and ed-tech</a> </div> <div class="mega-descriptions" title="Elevate your education sector with expert consulting services. Navigate challenges, innovate, and achieve excellence with our guidance."> Elevate your education sector with expert consulting services. Navigate challenges, innovate, and achieve excellence with our guidance. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/education-and-ed-tech/" title="Education and ed-tech"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Energy & Renewables"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/energy-renewables/">Energy & Renewables</a> </div> <div class="mega-descriptions" title="Elevate your energy sector with our expert renewable consulting services. We guide you towards sustainable solutions for a brighter future."> Elevate your energy sector with our expert renewable consulting services. We guide you towards sustainable solutions for a brighter future. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/energy-renewables/" title="Energy & Renewables"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Engineering & industrial products"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/engineering-industrial-products/">Engineering & industrial products</a> </div> <div class="mega-descriptions" title="Our engineering consulting empowers firms with digitization, strategy, and market insights for sustainable growth."> Our engineering consulting empowers firms with digitization, strategy, and market insights for sustainable growth. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/engineering-industrial-products/" title="Engineering & industrial products"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="FinTech"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/fintech/">FinTech</a> </div> <div class="mega-descriptions" title="We specialize in fintech consulting services, offering tailored solutions for industry challenges like risk management, regulatory compliance, and finance transformation."> We specialize in fintech consulting services, offering tailored solutions for industry challenges like risk management, regulatory compliance, and finance... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/fintech/" title="FinTech"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="FMCG & consumer goods"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/fmcg-consumer-goods/">FMCG & consumer goods</a> </div> <div class="mega-descriptions" title="Explore our consumer goods consulting services, covering direct-to-consumer strategies, supply chain optimization, and shop floor transformation."> Explore our consumer goods consulting services, covering direct-to-consumer strategies, supply chain optimization, and shop floor transformation. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/fmcg-consumer-goods/" title="FMCG & consumer goods"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Food processing"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/food-processing/">Food processing</a> </div> <div class="mega-descriptions" title="Elevate your food processing industry with expert consulting. Unlock growth, minimize waste, and drive economic prosperity for India's future."> Elevate your food processing industry with expert consulting. Unlock growth, minimize waste, and drive economic prosperity for India's future. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/food-processing/" title="Food processing"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Gaming"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/gaming/">Gaming</a> </div> <div class="mega-descriptions" title="Unlock new levels of success in the gaming industry with Grant Thornton Bharat. Expert gaming consulting, regulatory compliance, tax advisory, and deals guidance."> Unlock new levels of success in the gaming industry with Grant Thornton Bharat. Expert gaming consulting, regulatory compliance, tax advisory, and deals... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/gaming/" title="Gaming"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Healthcare"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/healthcare/">Healthcare</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat healthcare consulting experts facilitating strategic planning, operational execution, and regulatory compliance for sustainable growth."> Grant Thornton Bharat healthcare consulting experts facilitating strategic planning, operational execution, and regulatory compliance for sustainable growth. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/healthcare/" title="Healthcare"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Urban infrastructure"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/urban-infrastructure/">Urban infrastructure</a> </div> <div class="mega-descriptions" title="We offers infrastructure consulting to help cities build competitive advantage, mitigate risks, improve efficiency, and create flexible organizations."> We offers infrastructure consulting to help cities build competitive advantage, mitigate risks, improve efficiency, and create flexible organizations. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/urban-infrastructure/" title="Urban infrastructure"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Insurance"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/insurance/">Insurance</a> </div> <div class="mega-descriptions" title="Our experts provides comprehensive insurance consulting services, addressing complex challenges and opportunities in the evolving insurance landscape."> Our experts provides comprehensive insurance consulting services, addressing complex challenges and opportunities in the evolving insurance landscape. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/insurance/" title="Insurance"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Media"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/media/">Media</a> </div> <div class="mega-descriptions" title="Our team of media and entertainment consulting experts crafts strategies and capabilities, empowering companies to adapt to today's industry trends."> Our team of media and entertainment consulting experts crafts strategies and capabilities, empowering companies to adapt to today's industry trends. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/media/" title="Media"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Medical devices"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/medical-devices/">Medical devices</a> </div> <div class="mega-descriptions" title="Unlock growth potential in India's medical device market with Grant Thornton Bharat expert consulting. Navigate regulations and innovate for success."> Unlock growth potential in India's medical device market with Grant Thornton Bharat expert consulting. Navigate regulations and innovate for success. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/medical-devices/" title="Medical devices"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Metals & Mining"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/metals-mining/">Metals & Mining</a> </div> <div class="mega-descriptions" title="We offers metals & mining consulting services to firms with digital integration, collaborative strategies & data-driven insights for growth."> We offers metals & mining consulting services to firms with digital integration, collaborative strategies & data-driven insights for growth. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/metals-mining/" title="Metals & Mining"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="NBFC"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/nbfc/">NBFC</a> </div> <div class="mega-descriptions" title="Grant Thornton Bharat offers tailored strategic guidance, robust risk management, and innovative solutions for NBFCs, enhancing performance and compliance."> Grant Thornton Bharat offers tailored strategic guidance, robust risk management, and innovative solutions for NBFCs, enhancing performance and compliance. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/nbfc/" title="NBFC"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Pharma, bio tech & life sciences"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/pharma-bio-tech-life-sciences/">Pharma, bio tech & life sciences</a> </div> <div class="mega-descriptions" title="Navigate towards sustainable success in the health-outcomes-driven ecosystem with our Life Sciences consulting services."> Navigate towards sustainable success in the health-outcomes-driven ecosystem with our Life Sciences consulting services. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/pharma-bio-tech-life-sciences/" title="Pharma, bio tech & life sciences"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Real estate and REITs"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/real-estate-reits/">Real estate and REITs</a> </div> <div class="mega-descriptions" title="Unlock growth opportunities by turning critical real estate issues into success with Grant thornton bharat expert real estate consulting services."> Unlock growth opportunities by turning critical real estate issues into success with Grant thornton bharat expert real estate consulting services. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/real-estate-reits/" title="Real estate and REITs"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Retail & E-commerce"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/retail-e-commerce/">Retail & E-commerce</a> </div> <div class="mega-descriptions" title="Unlock bold visions for your online and e-commerce channels with Grant Thornton Bharat digital expertise and strategic guidance. Explore now."> Unlock bold visions for your online and e-commerce channels with Grant Thornton Bharat digital expertise and strategic guidance. Explore now. <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/retail-e-commerce/" title="Retail & E-commerce"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Specialty chemicals"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/specialty-chemicals/">Specialty chemicals</a> </div> <div class="mega-descriptions" title="We offers specialized chemical consulting services, leveraging advanced analytics for informed decisions. Enhance your industry advantage now!"> We offers specialized chemical consulting services, leveraging advanced analytics for informed decisions. Enhance your industry advantage now! <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/specialty-chemicals/" title="Specialty chemicals"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Sports"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/sports/">Sports</a> </div> <div class="mega-descriptions" title="We provide sports consulting services that help organisations and governments, regardless of size, enhance their value through strategic planning, business transformation, and best practices implementation."> We provide sports consulting services that help organisations and governments, regardless of size, enhance their value through strategic planning, business... <div class="mega-overview__container"> <a class="mega-see__overview" href="/en/industries/sports/" title="Sports"> <text class="button-vi-text">See Overview</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Technology"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/en/industries/technology/">Technology</a> </div> <div class="mega-descriptions" title="Elevate your business with custom tech solutions. Navigate challenges & seize growth opportunities with Grant Thornton Bharat technology consulting services."> Elevate your business with custom tech solutions. 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type="hidden" data-endpoint="/Bookmark/UnBookmark"> <div class="insights-banner__block"> <div class="container"> <div class="insights-banner__container "> <span class="gt-category small grey overline">Publication</span> <h1 class="gt-main-title heavy">Monthly GAAP Bulletin – August 2022</h1> <div class="insights-banner__contributor"> <div class="contributor-info"> <div class="article-date"><span class="gt-body-text small publication-date">31 Aug 2022</span><span class="icon-separated"></span><span class="gt-body-text small time-to__read" id="t45-time-to-read-element">1 min read</span></div> </div> </div> </div> </div> </div> <div class="begin-article"></div> <div class="t45-insights-page" id="t45-insights-page-container"> <div class="container" data-rpi-area=""> <div class="insights-feature__image scroll-animation__container force-show"> <picture><source 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latest edition of the Monthly GAAP Bulletin that summarises significant accounting, auditing and regulatory updates. This publication has been compiled to meet the needs of dynamic Indian businesses and focuses on key developments in India and across the globe.</p> <p>This edition covers updates for August 2022. We hope you find this bulletin informative and useful.</p> <h2>Quick snapshot of some key updates</h2> <h3>India updates – Effective</h3> <h4>Accounting updates</h4> <ul> <li>Institute of Chartered Accountants of India (ICAI) has released educational material on Ind AS 34, interim financial reporting</li> </ul> <h4>Auditing updates</h4> <ul> <li>ICAI issued Revised Guidance Note on Tax Audit under Section 44AB of the Income Tax Act, 1961</li> </ul> <h4>Regulatory updates </h4> <p><strong>Companies Act updates</strong></p> <ul> <li>Ministry of Corporate Affairs (MCA) clarification on spending of CSR funds for Har Ghar Tiranga campaign</li> </ul> <h4>SEBI updates</h4> <ul> <li>SEBI has issued single operational circular for listing obligations and disclosure requirements for non-convertible securities, securitised debt instruments and/or commercial paper</li> <li>SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2022</li> </ul> <h4>Other regulatory updates</h4> <ul> <li>Bombay Stock Exchange (BSE) has issued frequently asked questions (FAQs) on audit, nomination and remuneration and Stakeholders Relationship Committee while submitting corporate governance XBRL utility at stock exchange</li> </ul> <h3>India updates – Proposed</h3> <h4>Regulatory updates</h4> <ul> <li>Exposure Draft of Guidance Note on Report u/s 92E of the Income Tax Act, 1961 (Transfer Pricing)</li> </ul> <h3><strong>International updates – Effective</strong></h3> <h4>Accounting updates</h4> <ul> <li>Financial Accounting Standards Board (FASB) issued ASU 2022-03: Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions</li> </ul> <h3>International updates – Proposed</h3> <h4>Accounting updates</h4> <ul> <li>FASB issued Exposure Draft of Proposed ASU: Financial Services – Insurance – Transition for Sold Contracts</li> </ul></div> </div> <div class="link-list-item-block exclude-from-reader-view"> <div class="article-tags__header"> <span 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