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It's C2C. In hand would be just over a lakh for a fresher. The annual hike won't be huge either.
Are you certain that AUTs are paid 24L? Sounds too good to be true.
Much better work-life balance and seniors to work under. Especially the Kolkata HQ. You may have to occasionally travel a bit based on the deals your team would be working on. Great food. Long term, stock options are good too.