Exhibit 23.2
Website: www.kjco.net • E-mail: kjco@kico.net
| 6-B, Pil Court, 6th Floor, | 12-B, Boldota Bhavan, 5th Floor, |
| 111, M.Karve Rood, Churchgate, | 117, M. Karve Road, Churchgate, |
| Mumbai - 400 020 | Mumbai - 400 020. |
| Tel.: (+91-22) 4311 5000 | Tel.: (+91-22) ,,(311 6000 |
| Fax: 4311 5050 | Fax: 4311 6060 |
Consent of Independent Registered Public Accounting Firm
The Board of Directors and Shareholders
Videocon d2h Limited
1st Floor, Techweb Centre
New Link Road
Oshiwara Jogeshwari (West)
Mumbai 400 102,
Maharashtra, India.
We consent to the use of our report included herein and to the reference to our firm under the heading "Independent Registered Public Accounting Firms" in the prospectus.
Khandelwal Jain&Co.
Chartered Accountants
Place: Mumbai
Date: February 03,2015.