A CA firm built for the way businesses work today.

Harun Raaj founded the practice with a clear conviction: that clients deserve to understand exactly where their filings stand, what each piece of advice is grounded in, and who is accountable for every submission. That conviction shapes everything we do.

We invested early in digital workflows — live status pipelines, AI-assisted document review, and an authenticated client portal — not to replace the CA's judgment, but to free it up for the work that actually requires one: planning, interpretation, and representation.

Every recommendation we make cites the section it comes from. Every audit carries a UDIN. Every client message receives a substantive reply within one business day. These are not aspirations — they are operating standards.

GST Registration

Section 22 CGST Act, threshold applicability, composition vs regular, Aadhaar auth, REG-01, GSTIN in 3–7 days.

GST Returns Filing — GSTR-1, GSTR-3B

GSTR-1, GSTR-3B, Section 39 CGST Act 2017, ITC reconciliation, late fee ₹50/day, QRMP scheme.

GST Compliance & Returns

Registration, monthly/quarterly returns, LUT, e-way bill, refunds, and GST audit.

GST Refund Services

RFD-01, RFD-03, Rule 89(4) export, Rule 89(5) IDS, IGST refund, Section 54 CGST Act.

GST Advisory & Registration

GSTIN registration, threshold applicability, composition scheme, voluntary registration, GST migration.

GST Audit & Investigation

GSTR-9, GSTR-9C, Section 65/66 audit, SCN response, ITC reversal advisory.

GSTR-9 Annual Return & GSTR-9C Reconciliation

GSTR-9 (aggregate data), GSTR-9C (CA reconciliation statement), Section 44 CGST Act, turnover threshold ₹5 Cr, UDIN.

GST Notice Reply & SCN Response

SCN, ASMT-10, Section 61/74/73, Form REG-17, reply on GST portal, adjudication support, CA-signed reply with UDIN.

GST Notice & Audit Response

Section 61 scrutiny, Section 65 departmental audit, Section 66 special audit, Section 67 inspection/search, adjudication proceedings.

Indirect Tax Advisory

GST lifecycle, customs duty under Customs Act 1962, EPCG scheme, duty drawback Sections 74/75, advance authorisation, pre-GST legacy (VAT/ST assessments).

GST Services — Full Lifecycle

GST registration, GSTR-1/3B returns, refunds, GSTR-9/9C, notice defence, audit response.

ITR Filing AY 2026-27

ITR-1 to ITR-7, Form 16, AIS reconciliation, Section 139(1) due date, belated return Section 139(4), revised return Section 139(5).

Direct Tax Filing & Compliance

ITR filing, scrutiny defence, advance tax, Form 26AS/AIS reconciliation, tax planning.

TDS Return Filing — 24Q, 26Q, 27Q

Section 200, Form 24Q/26Q/27Q/27EQ, late fee Section 234E, TDS certificate Form 16/16A, correction statements.

Advance Tax Planning & Payment

Section 208 (liability > ₹10,000), Section 234B (default interest), Section 234C (deferment), instalment schedule, AIS-based computation.

Form 15CA / 15CB — Overseas Remittance Certificate

Section 195, Rule 37BB, Form 15CA Parts A/B/C/D, Form 15CB CA certificate, DTAA applicability, UDIN, 15CA filing on IT portal.

TDS Compliance & Planning

24Q/26Q/27Q filings, TAN registration, Form 15CA/15CB, Section 197 lower TDS, Section 195 NRI payments.

Tax Litigation & Representation

Scrutiny defence, CIT(A) and ITAT appeals, search & seizure, settlement commission, compounding.

Transfer Pricing

TP documentation, benchmarking studies, BEPS advisory, APA support, TPO/DRP representation.

International Tax Advisory

Tax treaty planning, POEM advisory, PE analysis, cross-border structuring, foreign tax credit.

Real Estate & JDA Taxation

Section 45(5A) JDA, Section 54/54F rollover, Section 194-IA TDS, GST reverse charge on developer, RERA coordination.

Customs Duty & Drawback Services

Customs Act Sections 74 & 75, AIR, Brand Rate (Rules 6 & 7), FOB-based calculation, Shipping Bill, Customs representation.

Trust & NGO Taxation

Section 12AB registration, 80G approval, 85% application rule, accumulation under Section 11(2), Form 10, audit coordination.

Education Trust & Section 10(23C) Exemption

Section 10(23C)(iiiab)/(iiiad)/(vi), ₹5 Cr receipts threshold, prescribed authority application, 85% rule, Form 10.

Section 195 TDS on NRI Payments

Section 195, Form 15CA/15CB, Form 13, DTAA override, Section 194-IA NRI property TDS, 27Q return.

Statutory Audit & Assurance

Statutory audit under Companies Act 2013. UDIN generated. Internal audit and controls reviews.

Forensic Audit & Fraud Detection

Investigation support, exception analysis, evidence-backed reporting.

Internal Audit

Rule 13 Companies (Accounts) Rules 2014, risk-based audit, process review, internal control testing, management letter.

Tax Audit under Section 44AB

Sections 44AD/44AE/44ADA applicability, Form 3CD particulars, UDIN generation, penalty avoidance (Section 271B).

Charitable Trust & NGO Compliance — Form 10B / 10BB / 10BD

Section 12AB registration renewal, Form 10B/10BB under Rule 17B, Form 10BD/10BE under Rule 18AB (Section 234G penalty), Section 11 accumulation (Forms 9A & 10), FCRA annual return (Form FC-6).

Cost Audit

Section 148 Companies Act 2013, CRA-1/CRA-3/CRA-4, specified industries (pharma, chemicals, steel, roads), XBRL filing.

Financial Due Diligence

Buy-side and sell-side DD, quality of earnings, normalised EBITDA, working capital peg, contingent liabilities, data room review.

Ind-AS & IFRS Advisory

Ind-AS roadmap, IFRS convergence, restatement, consolidation reporting, standards advisory.

CA Certificates & UDIN Services

Net worth certificate, Form 15CB, RERA certificate, sole proprietorship KYC, grants utilisation, Form 3CEB.

Net Worth Certificate by CA

Net worth computation, exclusion of principal residence (accredited investor), UDIN, bank-format and embassy-specific formats.

Company Registration & Incorporation

RUN name reservation, SPICe+ filing, DIN generation, DSC, MOA/AOA, PAN/TAN, GSTIN, MSME Udyam.

Company Compliance & Annual Filing

AOC-4, MGT-7, DIR-3 KYC, statutory registers, board resolutions, event-based MCA filings.

ROC Annual Filing — AOC-4, MGT-7A

AOC-4/AOC-4 XBRL, MGT-7/MGT-7A, Section 137/92 Companies Act 2013, AGM minutes, DIR-3 KYC, late fee ₹100/day.

PAN & TAN Registration

PAN Form 49A/49AA, TAN Form 49B, Section 139A (PAN), Section 203A (TAN), NSDL/UTI portal, SPICe+ simultaneous allotment.

LLP Registration & Compliance

FiLLiP filing, DPIN, LLP Agreement, Form 11 annual return, Form 8 accounts, event-based filings.

CSR Advisory & Form CSR-2 Filing

Section 135 (₹500 Cr net worth / ₹1,000 Cr turnover / ₹5 Cr net profit), Schedule VII, Form CSR-2, unspent CSR account.

Company Strike Off — Form STK-2

Section 248 Companies Act 2013, Companies (Removal of Names) Rules 2016, Form STK-2, bank closure, tax clearance, ROC confirmation.

LLP Strike Off — Form 24

Rule 37(1) LLP Rules 2017, e-Form 24, C-PACE, nil assets/liabilities CA certificate, partner affidavit, ITR, partner consent.

Voluntary Liquidation under IBC

Section 59 IBC 2016, IBBI Liquidation Regulations, declaration of solvency, liquidator appointment, NCLT dissolution application.

Insolvency & Bankruptcy Services

Early-warning review, creditor process support under IBC, Section 7/9 applications.

FEMA / FDI Compliance

FDI FC-GPR/FC-TRS filings, ECB reporting, FEMA structuring, compounding applications.

Overseas Direct Investment (ODI) Compliance

FEMA (Overseas Investment) Rules 2022, Form ODI, LRS (USD 2,50,000/year), APR, ODI pricing valuation, financial commitment ceiling.

NRI Property Purchase & FEMA Compliance

FEMA (NDI) Rules 2019, NRE/NRO/FCNR payment channels, Section 195 TDS, Form 15CA/15CB, repatriation limits, RBI approval for agricultural land.

FEMA Compounding Application

Section 15 FEMA, PRAVAAH portal, Annexures I/II/III, LSF Late Submission Fee, 150-day RBI review, Certificate of Compliance.

FEMA Compounding for Exporters — Late Realisation & Write-Off

FEMA 1999 Sections 7 and 15, Foreign Exchange Management (Export of Goods and Services) Regulations 2015 Regulation 9 (write-off: 5% of prior year realisations via AD bank; excess needs RBI approval), RBI Master Direction Para 7 (9-month realisation window), Foreign Exchange (Compounding Proceedings) Rules 2000.

EPCG Scheme & Advance Authorisation

FTP 2023, EPCG (zero duty, 6× export obligation in 6 years), Advance Authorisation (SION norms), RoDTEP, EODC filing, IEC.

FC-GPR Filing — FDI Reporting to RBI

FEMA (NDI) Rules 2019, Form FC-GPR on RBI FIRMS portal, 30-day filing deadline, pricing under Rule 21, valuation certificate, FIRC, penalty for delay.

FEMA & Cross-Border Compliance — Overview

FDI FC-GPR/FC-TRS, ODI Form ODI, NRI property FEMA, compounding Section 15, EPCG, Advance Authorisation.

Foreign Exchange Advisory

ECB Master Direction, trade credits, FEMA applicability, foreign currency accounts, cross-border transaction advisory.

NRE / NRO / FCNR Account Advisory

NRE/NRO/FCNR account rules, FEMA repatriation limits, NRO-to-NRE transfer, interest taxation, TDS on NRO interest.

NRI Tax Filing & Residency Advisory

Section 6 ITA residency (182-day/60-day rules), NRI ITR, DTAA claims, Form 13 lower TDS, capital gains on Indian assets.

NRI Wealth Advisory

Section 6 ITA 2025, NRO/NRE conversion, LRS (USD 2,50,000/year), Schedule FA disclosure, Section 115E capital gains, DTAA relief.

NRI Property Investment Advisory

FEMA (NDI) Rules, NRE/NRO payment, capital gains planning, Section 54/54F exemption, repatriation rules, TDS advisory for buyer.

NRI Account & Banking Advisory

NRE/NRO/FCNR rules, bank account opening documentation, NRO-to-NRE repatriation limit (USD 1M/year), TDS on NRO interest.

NRI & PIO Services Overview

NRI ITR filing, property purchase/sale, repatriation, FEMA compliance, NRO/NRE advisory.

AIF & Fund Services — Overview

SEBI (AIF) Regulations 2012, Category I/II/III, PPM, angel fund, GIFT City, SPV, family office, accredited investor.

AIF Fund Services

AIF fund accounting, Regulation 29 PPM audit, quarterly SEBI reporting, investor waterfall distribution, Category I/II/III ongoing compliance.

AIF & SEBI Registration

Category I/II/III registration, PPM/LPA drafting, angel fund setup, GIFT City IFSC AIF, sponsor continuing interest, quarterly compliance.

AIF PPM & LPA Drafting

PPM (all three categories), Contribution Agreement, Investment Management Agreement, SEBI Master Circular, carry and waterfall design.

AIF Ongoing Compliance & Reporting

Quarterly activity reports, CTR, PPM audit (Regulation 29), KMP change reporting, AML/CFT compliance, Category III leverage reporting.

Angel Fund Registration

Form A filing, placement memorandum, angel investor eligibility (net assets ≥ ₹2 Cr), SEBI registration fee ₹2L, investee eligibility.

SPV Structuring for Private Equity & Real Estate

SPV incorporation (LLP/Pvt Ltd), IFSCA co-investment SPV, ring-fencing, annual accounts, transfer pricing for overseas PE SPVs.

Family Office & Private Wealth Structuring

Family AIF (Cat II), private trust deed, accredited investor certification, succession planning, estate freeze, FEMA ODI/LRS structuring.

Accredited Investor Certification

Net worth computation, principal residence exclusion, UDIN, NSE/CDSL accreditation portal submission. Valid 1 year.

GIFT City & IFSC Fund Setup

FME incorporation, IFSCA registration, USD-denominated banking, scheme launch, LRS/ODI investor structuring. Minimum corpus USD 3M.

Fund Due Diligence & KIM Review

PPM/KIM review, fee waterfall analysis, SEBI registration verification, NAV methodology, performance track record.

Digital Signature (DSC) Services

Class 3 DSC for individuals and organisations, DGFT DSC, renewal, UIDAI-based eKYC DSC.

PF & ESIC Compliance

PF/ESIC registration, monthly ECR, half-yearly ESIC returns, inspection support, contractor compliance advisory.

Labour Law Compliance

Factories Act, Minimum Wages Act 1948, Contract Labour Act 1970, Bonus Act 1965, Gratuity Act 1972, Four Labour Codes advisory.

POSH Compliance & Internal Committee

POSH Act 2013, IC constitution, external member requirement, annual report under Section 21, training workshops, complaint procedure.

Professional Tax Registration & Filing

AP PT registration (Form 1/2), apct.gov.in, employer enrolment, monthly PT challan, Form III return, employee slab computation.

AML / KYC Compliance (NBFCs)

PMLA 2002 Rule 9, RBI KYC Master Direction for NBFCs, FIU-IND STR/CTR, AML risk assessment, sanctions screening, PMLA compliance officer.

RERA Compliance for Promoters & Developers

RERA Act 2016, 70% separate account rule, CA utilisation certificate, quarterly updates, project registration, completion certificate.

Trade License Advisory

GVMC trade license, FSSAI basic/state/central license, municipal licence renewal, Andhra Pradesh.

Shop & Establishment Registration

AP Shops & Establishments Act 1988, APFPS portal registration, annual renewal, working hours compliance, leave registers.

Invoice Discounting & Working Capital

TReDS platforms (Receivables Exchange of India, M1xchange, RXIL), bank bill discounting, factoring, e-invoicing Rule 48(4), GST on supply.

TReDS — Trade Receivables Discounting System

RBI TReDS Master Directions 2014, MSME eligibility, platform selection (RXIL/M1xchange/Invoicemart), e-invoicing Rule 48(4), buyer-side financing.

LEI & TReDS

LEI registration, TReDS onboarding, invoice discounting, MSME receivables financing.

CFO & Operations Services

Bookkeeping, payroll, AP/AR, professional tax, MIS pack, Virtual CFO advisory, working capital management.

Virtual CFO Services

Financial dashboard, budget vs. actuals, cash flow forecasting, profitability analysis, working capital optimisation, board presentations.

Bookkeeping & Accounting Services

P&L, balance sheet, GSTR-2A/2B ITC reconciliation, TDS accounting, AP/AR aging, MIS, Schedule III financial statements.

Payroll Processing Services

Salary computation, TDS (Section 192), Form 16 Part A/B, PF ECR, ESIC half-yearly returns, AP PT (Form III), LWF, full-and-final settlement.

MIS & Management Reporting

Monthly MIS pack, revenue vs. budget, department P&L, cash flow forecast vs. actual, KPI dashboard, debtor/creditor aging.

Finance Technology & Automation

Accounting software setup, automated bank reconciliation, cash flow models, management dashboards, API-based integrations.

Financial Planning & Budgeting

Annual budget, monthly actuals vs. budget review, rolling 12-month forecast, scenario planning, capital expenditure planning.

Working Capital Management

Cash conversion cycle, debtor management, creditor optimisation, inventory control, CC/OD facility advisory, bank submission support.

Trademark Registration

Form TM-A, 45-class Nice Classification, MSME rebate (₹4,500 → ₹2,250), Form TM-48, IP India portal, Section 18.

Trademark Objection & Opposition Reply

Section 9/11, 30-day reply window, Form TM-O (counter-statement), Rule 45 evidence, hearing before Registrar, Section 21 opposition.

Trademark Valuation & Licensing Advisory

AS 26 intangible asset valuation, income/market/cost approach, Section 55(2) ITA cost of acquisition, FEMA pricing certificate, GST SAC 997993 on royalty.

IPR Advisory

IP portfolio review, ownership structuring, licensing strategy, FEMA IP assignment compliance, GST on royalties.

Copyright Registration

Copyright Act 1957, Statement of Particulars, Diary of Work, Copyright Office filing, software copyright, assignment and licensing advisory.

Patent Filing & Advisory

Patents Act 1970, provisional/complete specification, patent search, attorney coordination, patent valuation (income approach), FEMA assignment pricing.

IP Litigation Support

Damages quantification, lost profits, reasonable royalty analysis, financial expert report, IPAB proceedings, District Court support.

Trademark Renewal — Form TM-R

Section 25 Trade Marks Act 1999, Form TM-R, 10-year renewal, 6-month grace period, MSME 50% rebate, IP India portal, restoration TM-R (after lapse).

Trademark & Brand Protection — Overview

TM-A filing, MSME rebate, Section 9/11 objection, trademark valuation (AS 26), FEMA assignment, GST on licensing, capital gains on trademark sale.

Business Valuation & ESOP Valuation

Rule 11UA (Income Tax Rules 1962), startup angel tax exemption, ESOP valuation, FEMA FDI valuation, slump sale Section 50B.

Business Owner Financial Planning

Salary vs. dividend optimisation, LLP vs. Pvt Ltd tax differential, private trust succession, Section 56(2)(x) gift planning, HUF partition.

Family Business Advisory & Succession Planning

HUF formation, Hindu Succession Act 2005 Section 6, coparcenary rights, family settlement deed, Will coordination, shareholder agreement.

Startups, VC & Investment Banking

ESOP, cap table, Delaware flip, DPIIT/MSME, angel tax exemption, acqui-hire, M&A diligence, debt restructuring, private trusts.

Private Trust Setup & Taxation

Trust Deed, Registration Act 1908, Section 161/164 ITA (discretionary trust tax at MMR), Section 139 ITR, beneficiary distribution tax.

ESOP Wealth Planning

Rule 11UAA FMV at grant, Section 17(2)(vi) perquisite TDS, STCG/LTCG at sale, DDT-adjusted basis for foreign parent ESOPs, Form 12BAA.

PMS & AIF Tax Planning

PMS portfolio ITR (granular scrip-by-scrip), Section 115UB AIF pass-through, Form 64C/64D, Cat III AIF tax at fund level (30%), advance tax.

Wealth Transfer & Estate Planning

Section 56(2)(x) gift tax, Will coordination, HUF partition, private trust succession, stamp duty on gift/transfer, Hindu Succession Act.

Retirement Planning for Business Owners

Section 80CCD NPS, employer NPS contribution (10% of salary exempt), gratuity trust, superannuation fund, post-retirement income structuring.

CA-Led Wealth Advisory — Overview

ESOP wealth planning, NRI cross-border wealth, business owner financial planning, PMS/AIF tax. Hub for all wealth advisory services.

Corporate Tax, Transfer Pricing & International Tax

Corporate tax planning, transfer pricing, DTAA, BEPS, and income tax representation.

Indirect Tax Advisory — GST, Customs & Export Incentives

GST, customs, excise, FTP advisory, notice response, appellate representation.

Audit & Assurance Services

Companies Act Sections 139 and 143, Income-tax Act Section 44AB, ICAI Standards on Auditing, SEBI BRSR circulars.

Company Law & ROC Services

Companies Act Sections 7, 42, 62, 92, 137, 204, 230-233, 248, 252 with MCA forms.

Labour, HR & Payroll Compliance

EPF Act 1952, ESI Act 1948, Income-tax Act Section 192, POSH Act 2013, Payment of Bonus Act 1965.

Business Registration & Entity Formation

Companies Act Section 7 and Section 8, LLP Act Section 11, Societies Registration Act 1860, Producer Company Chapter XXIA.

Wealth & HNI Advisory

Income-tax Act Sections 45, 54, 54EC, 56(2)(x), Indian Trusts Act 1882, FEMA Section 6, SEBI AIF Regulations.

ESOP Management

ESOP lifecycle under Companies Act Section 62(1)(b), Rule 12, Income-tax Section 17(2)(vi), and FEMA NDI reporting.

Cap Table Management

Shareholding register, PAS-3 allotment, Section 42 private placement, Section 62 issue routes, and FEMA FC-GPR readiness.

Fast Track Merger

Section 233 fast-track merger support with CAA-9 solvency declaration, Regional Director route, and ROC/OL notices.

Merger & Amalgamation

NCLT merger and arrangement support under Companies Act Sections 230 to 232 with CAA forms and tax-neutrality review.

Company Closure

Company strike-off under Section 248, STK-2 filings, dormant alternative under Section 455, and IBC Section 59 route review.

Company Revival

NCLT revival under Section 252 with INC-28 filing and post-restoration AOC-4/MGT-7 compliance clean-up.

Secretarial Audit

Section 204 secretarial audit in Form MR-3 with SEBI LODR Regulation 24A compliance where applicable.

SEBI LODR Compliance

SEBI LODR Regulations 17, 24A, 30, and 33 compliance for listed entities and listed debt issuers.

Nidhi Company Registration

Nidhi company incorporation under Companies Act Section 406 and Nidhi Rules 2014 with NDH compliance planning.

Section 8 Company Registration

Section 8 charitable company incorporation under Companies Act 2013 with 12AB, 80G, and CSR-1 follow-through.

Charitable Trust Registration

Trust registration under Indian Trusts Act 1882 or state public trust law with 12AB and 80G tax registrations.

Registered Society

Society registration under Societies Registration Act 1860 with 12AB, 80G, and FCRA readiness where applicable.

Cooperative Society Registration

Cooperative society registration under state cooperative law or Multi-State Cooperative Societies Act 2002 with 80P review.

Producer Company / FPO

Producer company registration under Companies Act Chapter XXIA for Farmer Producer Organisations and producer institutions.

Electoral Trust Registration

Electoral Trusts Scheme 2013 and Income-tax Act Section 13B compliance for political contribution vehicles.

Startup India DPIIT Recognition

DPIIT recognition under G.S.R. 127(E), Section 80-IAC eligibility, and startup tax support.

Branch Office in India

Foreign company branch office setup under FEMA BO/LO/PO Regulations 2016 and Companies Act Section 380.

India Entry Modes

India entry comparison for subsidiary, LLP, branch, liaison, project office, JV, or SPV under FEMA and tax rules.

JV / SPV Structuring

Joint venture and SPV structuring under FEMA NDI Rules, Companies Act Sections 42/62/186, and transfer pricing rules.

GIFT City IFSC Advisory

GIFT IFSC entity, fund, and tax structuring under IFSCA Act 2019, SEZ Act 2005, and Income-tax Section 80LA.

Pre-IPO Conversion

Private-to-public conversion and IPO readiness under Companies Act Sections 14/18 and SEBI ICDR Regulations.

SME IPO Advisory

SME IPO readiness under SEBI ICDR Regulations, Companies Act prospectus rules, and SEBI LODR post-listing compliance.

Company Valuation

Valuation under Companies Act Section 247, Income-tax Rule 11UA, FEMA pricing guidelines, and Ind AS 113.

Fundraising Support

Companies Act Section 42/62 fundraising support with PAS-4, PAS-3, FEMA FC-GPR, and Section 56(2)(viib) review.

Financial Due Diligence

Financial, tax, GST, ROC, and working-capital due diligence using Schedule III, Form 3CD, and GSTR evidence.

BRSR Assurance

BRSR Core and ESG assurance under SEBI LODR Regulation 34 and SEBI BRSR circulars.

HUF Advisory

HUF formation, PAN, banking, income-tax return, Section 64 clubbing, and Section 10(2) distribution advisory.

Crypto / VDA Tax

Virtual digital asset tax under Income-tax Sections 2(47A), 115BBH, and 194S with CBDT Circular 13/2022.

Notice Response

Income-tax Section 143(1), 143(2), 148A, GST Section 73/74, ROC, and EPFO notice-response drafting.

Tax Planning

Income-tax planning across Sections 80C, 80D, 80CCD, 10(13A), 24(b), 54, 54F, 54EC, and 115BAC.

Tax Regime Advisory — Old vs New (Section 115BAC)

Section 115BAC (Finance Act 2020 as amended by Finance Act 2023), Form 10-IEA (Rule 21AGA), once-in-a-lifetime opt-out for business income assessees.

Updated Return Filing — Section 139(8A) ITR-U

Section 139(8A) inserted by Finance Act 2022, Rules 12AC, additional tax at 25% (within 12 months) or 50% (12–24 months) of aggregate tax and interest due.

Form 10F — DTAA Declaration & TDS Relief for NRIs

Section 90(5)/90A(5), Rule 21AB, CBDT Circular 3/2022, CBDT Notification 03/2022 (mandatory online filing from AY 2023-24), Section 206AA penalty rate.

ITR-7 Filing for Charitable Trusts & Institutions

Section 139(4A), Schedules IE-1/IE-2/IE-3/IE-4, Schedule D (corpus), Schedule AI (Section 115BBC anonymous donations), Section 115BBI (violation tax at 30%), Form 10B/10BB due before ITR-7.

NRI Taxation

NRI taxation under Income-tax Sections 5, 6, 90, 195, Rule 128, Form 67, and FEMA remittance rules.

Accountant Outsourcing

Outsourced accounting under Companies Act Section 128, GST Section 35, Income-tax Section 44AA, and TDS Rule 31A.

Madrid Protocol Trademark

International trademark filing under Trade Marks Act Sections 36A-36G and Madrid Protocol Form MM2.

Trademark Objection

Trademark objection reply under Trade Marks Act Sections 9, 11, 18, and Trade Marks Rules Rule 38.

DPDPA Compliance

Digital Personal Data Protection Act 2023 readiness covering Sections 4, 5, 6, 8, and 10 obligations.

Estate Planning

Estate planning under Indian Succession Act 1925, Indian Trusts Act 1882, Income-tax Section 56(2)(x), and FEMA inheritance rules.

Bonus Shares Advisory

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Rights Issue Advisory

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Private Placement of Securities

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Increase Authorised Share Capital

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Demerger & Business Restructuring

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Inter-Corporate Loans & Investments

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

ESOP for Unlisted Companies

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Startup India DPIIT Registration

Companies Act, 2013; DPIIT Startup India framework; Income Tax Act, 1961 incentives where applicable.

Investor Data Room Preparation

Companies Act, 2013; DPIIT Startup India framework; Income Tax Act, 1961 incentives where applicable.

Investor Memo Writing

Companies Act, 2013; DPIIT Startup India framework; Income Tax Act, 1961 incentives where applicable.

Pitch Deck Review

Companies Act, 2013; DPIIT Startup India framework; Income Tax Act, 1961 incentives where applicable.

Due Diligence Preparation

Companies Act, 2013; DPIIT Startup India framework; Income Tax Act, 1961 incentives where applicable.

IPO Advisory

SEBI ICDR Regulations; SEBI LODR Regulations; Companies Act, 2013.

IPO Readiness Review

SEBI ICDR Regulations; SEBI LODR Regulations; Companies Act, 2013.

IPO DRHP Filing Support

SEBI ICDR Regulations; SEBI LODR Regulations; Companies Act, 2013.

IPO Listing Process Advisory

SEBI ICDR Regulations; SEBI LODR Regulations; Companies Act, 2013.

ROC Annual Compliance

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Annual Compliance Package

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Appointment of Auditor

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Change Registered Office

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

DIR-3 KYC Filing

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

FDI Compliance

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Company Closure & Strike Off

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Voluntary Winding Up

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

LLP Dissolution

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Company Compliance Filing Support 2026

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

Corporate Law Advisory

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

EPF & ESI Registration

Employees Provident Funds and Miscellaneous Provisions Act, 1952; Employees State Insurance Act, 1948; State Shops and Establishments law.

FEMA Structuring Advisory

Foreign Exchange Management Act, 1999; RBI Master Directions; FEMA Non-Debt Instruments Rules.

Growth Finance Advisory

Companies Act, 2013; DPIIT Startup India framework; Income Tax Act, 1961 incentives where applicable.

GST Annual Return

CGST Act, 2017; CGST Rules, 2017; GST portal forms and circulars.

GST Classification Advisory

CGST Act, 2017; CGST Rules, 2017; GST portal forms and circulars.

GST Export Refund

CGST Act, 2017; CGST Rules, 2017; GST portal forms and circulars.

Input Tax Credit Audit

CGST Act, 2017; CGST Rules, 2017; GST portal forms and circulars.

PF & ESIC Returns

Employees Provident Funds and Miscellaneous Provisions Act, 1952; Employees State Insurance Act, 1948; State Shops and Establishments law.

Secretarial Compliance

Companies Act, 2013; Companies (Share Capital and Debentures) Rules, 2014; MCA e-forms and ROC master data.

One Person Company Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Nidhi Company Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Section 8 Company Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Producer Company / FPC Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Co-operative Society Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Registered Society Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Charitable Trust Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

NBFC Registration

RBI, SEBI or sector regulator licensing framework; Fit and proper, net owned fund and governance criteria; Business plan, policies and internal controls.

Farmer Producer Organisation Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Electoral Trust Registration

Companies Act, 2013; MCA SPICe+ and linked registration forms; PAN, TAN, GST, EPFO and ESIC linked registrations.

Foreign Company India Entry

Foreign Exchange Management Act, 1999; RBI Master Directions; FEMA Non-Debt Instruments Rules.

SM REIT Registration

RBI, SEBI or sector regulator licensing framework; Fit and proper, net owned fund and governance criteria; Business plan, policies and internal controls.

Professional Tax Compliance

State Professional Tax Acts, enrolment/registration, deduction rates, monthly returns, and payment challans.

GST Refund Services

Section 54 CGST Act, Rule 89, RFD-01, RFD-03, RFD-05 and refund time limits.

MIS / Management Reporting

MIS reporting cadence, variance analysis, KPI dashboards, and monthly close discipline.

Tax Audit under Section 44AB

Section 44AB Income Tax Act, Form 3CA/3CB, Form 3CD, UDIN and due date compliance.

Section 195 Lower Deduction Certificate

Section 195, Section 197, Form 13, withholding rates, DTAA analysis and PAN compliance.

Concurrent Audit

Bank concurrent audit scope, internal controls, verification trails, and exception reporting protocols.

Inventory Audit

Stock count procedures, valuation basis, slow-moving inventory, and reconciliation of records to physical stock.

Stock Exchange Compliance Audit

SEBI LODR, stock exchange filing review, and periodic compliance certification.

M&A Advisory / Corporate Restructuring

Companies Act restructuring, valuation, scheme drafting, NCLT process, and tax impact analysis.

Customs & Foreign Trade Policy

Customs Act 1962, FTP 2023, tariff classification, exemptions, and import-export procedures.

AML / KYC Compliance for NBFCs and Reporting Entities

PMLA, KYC directions, customer due diligence, sanctions screening, and reporting obligations.

Final Tax Clearance on Entity Closure

Final ITR, GST cancellation, TAN closure, and outstanding demand / ledger reconciliation.

Customs Duty Advisory

Customs Act 1962, Customs Tariff Act 1975, exemption notifications, FTP 2023, IGCR conditions.

HSN Classification & Customs Tariff Advisory

Customs Tariff Act 1975, HSN nomenclature, Chapter Notes, General Rules of Interpretation, CESTAT precedents.

Customs Advance Ruling — CAAR

Section 28H Customs Act 1962, CAAR, advance ruling application, classification and valuation certainty.

Customs Valuation Dispute & Related Party

Customs Valuation (Determination of Value of Imported Goods) Rules 2007, Rule 3-9, SVB references, CESTAT precedents.

Anti-Dumping & Safeguard Duty Advisory

Customs Tariff Act 1975 (Sections 9A, 9B, 9C), DGTR investigations, Basic Customs Duty + ADD, landed cost analysis.

SVB — Related Party Import Valuation

Customs Valuation Rules 2007 Rule 2(2), SVB reference, provisional duty deposits, SVB questionnaire, final order compliance.

Customs Duty Drawback — Sections 74 & 75

Customs Act 1962 Sections 74 and 75, Customs and Central Excise Duties Drawback Rules 2017, CBIC AIR drawback schedule (annual), IGST Act Section 16 zero-rating, ICEGATE filing.

Customs Show Cause Notice Response

Customs Act 1962 Section 28 (demand notice), Section 28AA (interest 15% p.a.), Section 114A (penalty equal to duty; 25% concession within 30 days), Section 114AB (up to 8× duty — fraud), CESTAT precedents.

Customs Appeals — Commissioner (Appeals) & CESTAT

Customs Act 1962 Section 128 (60-day appeal, 7.5% pre-deposit), Section 129A (CESTAT, 3 months, 10% pre-deposit), Section 130 (HC reference on question of law), CESTAT (Procedure) Rules 1982.

INC-20A — Declaration of Commencement of Business

Section 10A(1) Companies Act 2013; Rule 23 Companies (Incorporation) Rules 2014; penalty Section 10A(2): ₹50,000 on company + ₹1,000/day officer in default (up to ₹1,00,000); Section 248 strike-off risk.

PAS-6 — Share Capital Reconciliation Report (CA-Certified)

Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 (inserted by MCA notification 10 Sep 2018); Section 46 Companies Act 2013; 60-day filing deadline; additional fees on slab for delay.

DPT-3 — Return of Deposits & Exempt Borrowings (Annual)

Section 73 Companies Act 2013; Rule 16A Companies (Acceptance of Deposits) Rules 2014; due 30 June; auditor certificate mandatory; penalty: up to ₹1 crore or twice the amount involved, whichever higher.

Charge Registration & Modification — CHG-1, CHG-4, CHG-9

Section 77(1) Companies Act 2013 (30-day window); Section 77(3) (unregistered charge void against liquidator/creditors); Rule 3 Companies (Registration of Charges) Rules 2014; Section 87 NCLT condonation for >300 days delay.

FCRA Annual Return — Form FC-4 (Foreign Contribution)

Section 18 FCRA 2010; Rule 17 FCRA Rules 2011 (Form FC-4, 9 months from year-end = 31 December); Section 17 (designated FCRA bank account at SBI NDMB); Section 11 (suspension/cancellation for non-compliance); Section 23 (imprisonment up to 1 year or fine up to ₹1 lakh).

Professional Tax Registration — PTRC & PTEC

Article 276 Constitution of India (₹2,500/year cap); Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Section 5 PTRC; monthly/annual returns); Karnataka Tax on Professions Act, 1976; AP/Telangana Tax on Professions Act, 1987; West Bengal State Tax on Professions Act, 1979.

EPF Joint Declaration — Name, DOB & Father Name Correction

Para 36B EPF Scheme 1952: change in member basic particulars requires Joint Declaration signed by employer and employee with supporting documents (Aadhaar, PAN, birth certificate, SSC marksheet). EPF Act 1952, EDLI Scheme 1976: incorrect details block withdrawal claims, pension transfers, and insurance settlements.

ESIC Annual Information Return — Form 01-A

Section 44 ESI Act 1948: annual return mandatory by 31 January; Section 85(a): penalty for non-compliance — imprisonment up to 2 years or fine up to ₹5,000 or both; Section 45: ESIC inspection power; Employees' State Insurance (General) Regulations 1950: Form 01-A format.

Share Buyback Compliance — SH-8, SH-9, SH-10 (Unlisted Companies)

Section 68(2): 25% cap on paid-up capital + free reserves; debt:equity ≤ 2:1; board resolution (≤10%) or special resolution (>10%). Section 68(4): SH-9 Declaration of Solvency — CA-certified. Section 68(7): SH-10 within 30 days. Section 69: Capital Redemption Reserve. Section 70: 1-year gap. Rule 17 Companies (Share Capital and Debentures) Rules 2014.

Private Placement Compliance — PAS-3 & Section 42 (Post-Allotment)

Section 42(1A): special resolution (valid 1 year); Section 42(2): max 200 identified persons/year (excluding QIBs and ESOP); Section 42(6): separate bank account for application money; Section 42(7): allotment within 60 days; Section 42(9): PAS-3 within 15 days; Section 42(10): ₹1,000/day penalty up to ₹25 lakh. Rule 14 Companies (Prospectus & Allotment) Rules 2014.

NCLT Scheme of Arrangement — Mergers, Demergers & Compromises

Section 230(6): majority in number representing 3/4 in value required; Section 232(5): Tribunal order filed with ROC in Form CAA-7 within 30 days; Section 233: fast-track merger for small companies and holding-subsidiary mergers. Ind AS 103/AS 14 accounting. Rule 25 CAA Rules 2016: Registered Valuer report for share exchange ratio.

Factory Licence & Registration — Section 6, Factories Act 1948

Section 2(m): factory definition (10+ workers/power, 20+ without); Section 7: written notice to Chief Inspector at least 15 days before commencement; Section 92: penalty up to Rs. 1 lakh or 2 years imprisonment; state-specific rules (Maharashtra Factories Rules 1963, TN Factories Rules 1950).

Income Tax Condonation of Delay — Section 119(2)(b) Application

Section 119(2)(b) ITA 1961: CBDT/CIT empowered to condone delay on sufficient cause; CBDT Circular No. 9/2015: up to Rs. 10L → CIT, Rs. 10–50L → PCIT, above Rs. 50L → CBDT; Section 239(2): refund claim time limit; Sections 72/74/80: loss carry-forward requiring timely ITR.

Section 89(1) Tax Relief on Salary Arrears — Form 10E Filing

Section 89(1) ITA 1961: lump-sum receipt relief; Rule 21A Income Tax Rules 1962: Sub-rule (2) salary arrears, Sub-rule (3) gratuity, Sub-rule (4) termination, Sub-rule (5) commuted pension; Form 10E: mandatory before ITR; CBDT Instruction No. 1/2015: CPC disallows relief if Form 10E unfiled.

GST Job Work Compliance — ITC-04, Rule 45 & Challan Tracking

Section 143 CGST Act 2017: job work without GST payment; Section 19(1): ITC on inputs; Section 19(4): inputs not returned within 1 year → ITC reversal; Section 19(6): capital goods within 3 years; Rule 45 CGST Rules: mandatory challan; ITC-04: due 25th of following month (AATO > ₹5 cr) or 25th April (annual).

SEBI PMS Registration & Compliance — Forms A & B

SEBI (Portfolio Managers) Regulations, 2020: Regulation 3 (registration), Regulation 8 (Form A), Regulation 14 (net worth Rs. 5 crore), Regulation 22 (Form B client agreement), Regulation 24 (annual CA audit), Regulation 25 (quarterly SEBI report within 15 days of quarter end).

IPO DRHP Preparation — CA Financials (Ind-AS Restatement & Auditor Certificate)

SEBI ICDR Regulations, 2018: Schedule VI — restated financial information; auditor's certificate mandatory. Ind-AS 101 (First-Time Adoption): transition balance sheet, mandatory exceptions, optional exemptions, equity and P&L reconciliation. Ind-AS 19, 116, 109, 12. ICAI Guidance Note on Auditor's Report in IPO.

IPO Financial & Tax Due Diligence — SEBI ICDR Format

SEBI ICDR Regulation 25 (BRLM DD certificate), Regulation 57 (risk factor disclosures). Ind-AS 24 (Related Party Disclosures). Section 188 Companies Act 2013 (RPT). Section 92 ITA (transfer pricing, Form 3CEB). Section 17(2) ITA (ESOP perquisite). ICAI Guidance Note on Auditor's Report in Prospectuses.

IPO Pricing Valuation Report — DCF, Comps & Rule 11UA

Section 56(2)(viib) ITA 1961 (angel tax). Rule 11UA(1)(c)(b) IT Rules 1962: DCF method for unlisted equity. Companies (Registered Valuers and Valuation) Rules, 2017. SEBI ICDR Regulations, 2018, Schedule VIII (basis of issue price). Ind AS 113 (Fair Value Measurement — Level 3 DCF inputs).

GST Registration Transfer on Business Transfer, Merger & Succession — REG-29 & ITC-02

Section 18(3) CGST Act, 2017: ITC transfer on change of constitution; Form GST ITC-02. Section 29(5): ITC reversal on closing stock at cancellation — higher of ITC or tax on market value. Form GST REG-29: cancellation application. CBIC Circular No. 38/12/2018: going concern transfer exempt. Notification 12/2017-CT(Rate), Entry 2: going concern supply exempt. Rule 41 CGST Rules.

SME IPO Peer Reviewed Auditor Certificate

SEBI ICDR Regulations 2018, Chapter IX: SME IPO framework; BSE SME/NSE Emerge exchange review. Schedule VI: restated financial information. ICAI Council Guidelines No. 1-CA(7)/02/2022 (Peer Review Mandate): valid Peer Review Certificate mandatory for SME IPO auditor. SEBI Circular SEBI/HO/CFD/DIL2/CIR/P/2022/0045: EBITDA positive in any 2 of last 3 FYs.

Promoter Lock-in Calculation Certificate — SEBI ICDR Regulations 2018

SEBI ICDR Regulations 2018: Regulation 16 — MPC 20% post-issue capital, 18-month lock-in, ineligible: gifts, bonus on ineligible, not held 1 year. Regulation 17 — excess promoter holding: 6-month lock-in. Regulation 18 — pre-IPO public shares in OFS: 6-month lock-in. Regulation 19 — pledge conditions.

Quarterly Results Filing — SEBI LODR Regulation 33 (Listed Companies)

SEBI LODR Regulations 2015: Regulation 33 — Q1/Q2/Q3 within 45 days; Q4/annual within 60 days; limited review for Q1-Q3; full audit for Q4. Regulation 18: Audit Committee must review before Board approval. ICAI SRE 2410: limited review standard. Ind-AS 110: consolidated results for companies with subsidiaries.

SEBI AIF Registration — Category I, II & III (Form A & Investment Manager Form B)

SEBI (Alternative Investment Funds) Regulations, 2012: Regulation 3 (registration), Regulation 4 (Form A/B). Cat I/II: tax pass-through under Section 10(23FB) ITA 1961. Cat III: entity-level taxation. Minimum corpus: ₹20 crore (₹10 crore angel funds). SEBI Circular SEBI/HO/AFD-1/PoD/P/CIR/2023/130: Investment Manager net worth ₹5 crore (Cat I/II) or higher of ₹5 crore/0.25% AUM (Cat III). FEMA NDI Rules 2019, Schedule 7.

SEBI AIF Annual Compliance — Quarterly SEBI Reports, Annual Audit & Forms C & D

SEBI (Alternative Investment Funds) Regulations, 2012: Regulation 20 (reporting); Regulation 20(13) — annual audit by CA within 180 days of FY end; Regulation 22 — Form C investor report every 6 months. SEBI Circular SEBI/HO/AFD-1/PoD/P/CIR/2023/130: Investment Manager net worth annual certificate. Form D: quarterly SEBI submission within 1 month of quarter end. Section 10(23FB) ITA: pass-through characterisation established by annual audit.

SEBI RIA Registration — Registered Investment Adviser (Form A + Net Worth Certificate)

SEBI (Investment Advisers) Regulations, 2013: Regulation 3 — registration mandatory; Form A — application. Net worth: individual ₹5 lakh, non-individual ₹50 lakh per SEBI Circular SEBI/HO/IMD/DF1/CIR/P/2020/182. NISM Series X-A mandatory; NISM Series X-B mandatory for HNI advice. Advisory-distribution segregation mandatory from 1 April 2021. Body corporate structure mandatory for non-individual RIA with >150 clients. Annual CA compliance audit mandatory.

Cost Records Applicability Determination — Companies (Cost Records and Audit) Rules, 2014

Companies Act, 2013: Section 148 — cost records maintenance and cost audit by Cost Accountant. Companies (Cost Records and Audit) Rules, 2014: Rule 3 — Table A/B applicability; maintenance threshold ₹35 Cr; Rule 4 — audit threshold; Section 148(8) — penalty ₹25,000–₹5 lakh + imprisonment up to 1 year. Cost Accounting Standards (CAS 1-24) issued by ICAI-CMA govern the format and methodology of cost records.

CRA-2 — Cost Auditor Appointment Filing (MCA Intimation within 30 Days)

Companies Act, 2013: Section 148(3) — Board to appoint cost auditor; CRA-2 intimation within 30 days. Rule 6, Companies (Cost Records and Audit) Rules, 2014: CRA-2 filing deadline — 30 days from Board resolution OR 30 September (whichever earlier); Rule 6(3A) — 5-year rotation. Cost auditor must be a registered CMA (ICAI-CMA Certificate of Practice). Section 148(8) — penalty for non-filing.

CRA-3 — Cost Audit Report Preparation (Cost Statements for CMA Certification)

Companies (Cost Records and Audit) Rules, 2014: Rule 6(5) — CMA to submit CRA-3 within 180 days from FY close (30 September for April-March FY). CRA-3 format: quantitative information, cost of production, cost of sales, profitability, related party at cost, capacity utilisation. CAS 1-24 (ICAI-CMA): CAS 4, CAS 7, CAS 10, CAS 15, CAS 22, CAS 24. Only a registered CMA (ICAI-CMA) can sign CRA-3; CA prepares underlying statements.

CRA-4 — Filing Cost Audit Report with MCA (Within 30 Days of Receiving CRA-3)

Companies Act, 2013: Section 148(6) — company to file CRA-4 within 30 days of receiving CRA-3; Section 148(7) — Board to note recommendations. Rule 6(6)-(7), Companies (Cost Records and Audit) Rules, 2014: CRA-4 within 30 days of CRA-3 receipt; Board resolution required. Section 148(8): penalty ₹25,000–₹5 lakh + imprisonment up to 1 year.

Cost Records Maintenance — CRA-1 & Cost Accounting Standards (CAS 1–24) Compliance

Companies (Cost Records and Audit) Rules, 2014: Rule 3 — cost records in CRA-1 format; reconcilable with financial statements; 8-year retention. Cost Accounting Standards (CAS 1-24) issued by ICAI-CMA: CAS 1 (classification), CAS 4 (captive consumption), CAS 6 (material cost), CAS 7 (employee cost), CAS 10 (utilities), CAS 14 (pollution control), CAS 15 (selling/distribution overheads), CAS 16 (depreciation), CAS 22 (manufacturing cost), CAS 24 (revenue treatment).

Udyam Registration — MSME Certificate (Micro, Small & Medium Enterprises)

MSMED Act, 2006: Sections 7, 8 (classification). Ministry of MSME Notification S.O. 2119(E) dated 26 June 2020 — Udyam replacing UAM from 1 July 2020. Notification S.O. 1702(E) — composite investment + turnover criteria. Section 43B(h) ITA 1961 — buyer disallowance for late MSME payment (Finance Act 2023, effective AY 2024-25).

MSME 45-Day Payment Compliance — Section 43B(h) Income Tax & MSME Form 1 Return

MSMED Act, 2006: Section 15 — payment within 45 days; Section 16 — compound interest at 3× RBI bank rate; Section 22 — financial statement disclosure. ITA 1961: Section 43B(h) — buyer deduction disallowed if payment not made within 45 days (Finance Act 2023, AY 2024-25). MCA Order S.O. 367(E) dated 22 January 2019 — MSME Form 1 half-yearly return; due 30 April and 31 October.

RWA Income Tax — Mutuality Principle, Taxable Income & ITR Filing

Principle of Mutuality — Supreme Court: Chelmsford Club v CIT (1964) 53 ITR 134, CIT v Bankipur Club (1997) 226 ITR 97. ITA 1961: Section 2(24) income definition; Section 56(2) — FD interest taxable; Section 22/24 — house property income (tower rentals, 30% standard deduction); Section 12AB — charitable registration; ITR-5 (AOP); ITR-7 (12AB entities).

RWA GST on Maintenance Charges — ₹7,500 Threshold, Registration & Monthly Returns

CGST Act 2017: Section 9. Notification 12/2017-Central Tax (Rate) Serial No. 77 — exempt if ≤₹7,500/member/month; 18% GST on entire amount if exceeded. GST Circular 109/28/2019-GST — all-or-nothing threshold confirmed. CGST Rules Rule 42 — proportionate ITC. Section 22 — ₹20 lakh turnover threshold for mandatory registration.

RWA Annual Return & Statutory Audit — Registrar of Societies Compliance

Societies Registration Act, 1860 and state equivalents (Maharashtra Co-operative Societies Act 1960, Karnataka Societies Registration Act 1960, Delhi Societies Registration Act 2023). Section 6 — annual filing of managing committee list. ITA 1961: Section 44AB — statutory audit if total receipts >₹1 crore. Filing deadline: typically 6 months after FY end; Delhi 60 days after AGM.

NBFC Compliance Returns — RBI Regulatory Filings & Prudential Compliance

RBI Act, 1934: Section 45-IA (registration), 45-IC (reserve fund 20% of net profit), 58B (penalty for non-compliance). RBI Master Direction RBI/DNBR/2016-17/44 (NBFC-ND-SI): Chapter IV (prudential norms), Chapter V (CAR minimum 15%), Chapter VII (IRACP asset classification — Standard/Sub-standard/Doubtful/Loss). NBFC SBR: RBI/2021-22/112 dated 22 October 2021. NOF minimum ₹10 crore for NBFC-ICC: RBI/2022-23/168.

NBFC Scale-Based Regulation (SBR) — Tier Classification & Enhanced Governance

RBI Circular RBI/2021-22/112 dated 22 October 2021 (Scale-Based Regulation, effective 1 October 2022): Part A — Base Layer; Part B — Middle Layer; Part C — Upper Layer (mandatory IPO within 3 years); Part D — Top Layer. CRO mandatory for ≥₹5,000 crore: RBI/2021-22/169. LCR for UL: RBI/2019-20/195. Companies Act 2013: Sections 149/177/178 (Board composition, Audit Committee, NRC).

Ind AS Adoption Advisory — Indian Accounting Standards Transition & First-Time Adoption

Companies (Indian Accounting Standards) Rules, 2015 (MCA Notification G.S.R. 111(E) dated 16 February 2015): Rule 3 — phased mandatory adoption. Ind AS 101 (First-time Adoption); Ind AS 109 (ECL — Stage 1: 12-month; Stage 2/3: lifetime); Ind AS 116 (all leases on balance sheet except short-term ≤12 months and low-value ≤USD 5,000); Ind AS 115 (five-step revenue model); Ind AS 12 (deferred tax — balance sheet temporary difference approach). Once adopted, cannot revert: Rule 3(3).

Transfer Pricing Audit — Form 3CEB, ALP Study & BEPS Documentation

ITA 1961: Section 92 (ALP computation), 92A (AE definition), 92B (international transaction), 92C (methods: CUP/RPM/CPM/TNMM/PSM), 92CA (TPO referral), 92D (documentation), 92E (Form 3CEB mandatory), 286 (CbCR/Master File). IT Rules 1962: Rule 10A-10THD (methods and documentation). Tolerance: Section 92C(2) — ±1% wholesale/±3% others. Safe Harbour: Rule 10TD (IT-BPO: 17-18% operating margin; KPO: 24%). Penalty: Section 271BA ₹1 lakh for non-filing; Section 271AA 2% of transaction value for no documentation.

M&A Transaction Tax Advisory — Capital Gains, Merger Exemptions & Stamp Duty Structuring

ITA 1961: Section 45 (capital gains charge), 47(vi)/(vii) (amalgamation: shares-only consideration — no cash boot; Section 2(1B) definition), 47(xix) (demerger: Section 2(19AA) — ≥75% net book value transferred, going concern, no cash), 50B (slump sale: gains = consideration minus net worth), 50C/50CA (deemed consideration = stamp duty value / Rule 11UA FMV for unlisted shares, 10% tolerance), 72A (loss carry-forward in merger: 3-year operation + ¾ fixed assets for 2 years before + ¾ fixed assets held 5 years after), 112A (LTCG on shares: 12.5% above ₹1.25 lakh, Finance Act 2024). SEBI Takeover Code 2011: open offer at 25% acquisition. FEMA (OI) Rules 2022: ODI automatic route up to 400% net worth.

IGCR Compliance — Import of Goods at Concessional Rate of Customs Duty

Customs Act, 1962: Section 25 (exemption by notification — conditional end-use); Section 28AA (interest on delayed duty — 15% p.a. compounded); Section 111/112 (confiscation/penalty for breach). Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017: Rule 3 (IGCR-1 prior intimation); Rule 4 (IGCR-2 running account — update within 30 days of import and 30 days of consumption); Rule 5 (IGCR-3 quarterly statement — by 10th of following month); Rule 6 (re-export or duty payment if unused within 6 months, extendable to 12 months). Notification No. 19/2022-Customs (N.T.) dated 30 March 2022 — online IGCR framework on ICEGATE; CBIC Circular No. 12/2022-Customs dated 16 August 2022.

Customs & CESTAT Appeals — Duty Disputes, SCN Response & Advance Ruling

Customs Act, 1962: Section 14 (transaction value); Section 28 (duty demand — 1 year normal; 2 years fraud/suppression); Section 111 (confiscation); Section 112 (penalty on importer); Section 114AA (incorrect documents); Section 128 (Commissioner Appeals — 60 days); Section 129A (CESTAT — 3 months); Section 129E (pre-deposit: 7.5% Commissioner Appeals max ₹10 crore; additional 7.5% CESTAT max ₹35 crore); Section 130 (HC on law); Section 28H (advance ruling). Customs Valuation Rules 2007: Rule 3-9. Customs Tariff Act 1975: Section 9A (anti-dumping); Section 8B (safeguard). GRI 1-6.

ESG Assurance & BRSR Reporting — Sustainability Audit & Business Responsibility Report

SEBI Circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10 May 2021 — BRSR mandatory for top-1,000 listed companies from FY 2022-23. SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12 July 2023 — BRSR Core (49 KPIs) reasonable assurance: top-150 from FY 2023-24, top-250 FY 2024-25, top-500 FY 2025-26, top-1000 FY 2026-27. SEBI LODR Reg 34(2)(f). Companies Act Section 135 (CSR). ISAE 3000 (Revised). GHG Protocol Corporate Standard (WRI/WBCSD). IFRS S1/S2 (ISSB 2023 — under SEBI consideration).

PMLA & VASP Compliance — Anti-Money Laundering, KYC & FIU-IND Reporting

Prevention of Money Laundering Act, 2002: Section 2(1)(wa) (reporting entity); Section 12 (KYC/records/STR obligations); Section 12A (EDD); Section 13 (FIU-IND verification); Section 14A (non-tipping-off); Section 16 (investigation); Section 19 (arrest). PMLA (Maintenance of Records) Rules, 2005: Rule 3 (STR within 7 working days); Rule 3A (CTR cash ≥₹10 lakh — 15th of following month); Rule 9 (CDD). VASPs: Ministry of Finance Gazette Notification S.O. 1072(E) dated 7 March 2023. DNFBPs: MCA Gazette notification 2023 — CAs/CSs/CWAs. FATF Recommendation 16 — Travel Rule ≥USD 1,000. BO threshold: ≥25% shareholding or effective control.

Startup Investor Reporting — VC / Angel Investor Compliance & MIS Reporting

Companies Act, 2013: Section 42 (private placement); Section 62 (further issue). FEMA (Non-Debt Instruments) Rules, 2019: Schedule I — FC-GPR within 30 days of allotment; ₹5,000/day compounding for late filing. RBI Master Direction on Foreign Investment in India: FLA return by 15 July — mandatory for all companies with outstanding foreign equity. ITA 1961: Section 56(2)(viib) (angel tax — Finance Act 2024 removed for domestic investors; foreign investor position under Finance Act 2023 amendment); Section 80-IAC (3-year tax holiday — DPIIT/IMB certificate required). DPIIT Startup India: G.S.R. 127(E) dated 19 February 2019. ESOP: Companies Act Section 62(1)(b) + Rule 12 (special resolution, vesting, exercise price).

Trademark Watch Service — Proactive TM Journal Monitoring & Opposition Support

Trade Marks Act 1999: Section 9 (absolute grounds); Section 11 (relative grounds — confusion, well-known mark); Section 21 (opposition — 4 months from advertisement); Section 25 (renewal every 10 years); Section 47 (non-use cancellation — 5 years). TM Rules 2017: Rule 42 (Form TM-O). Government fees: TM-O ₹2,700/class (MSME/individual), ₹9,000/class (others).

Copyright Objection Reply — Examination Report Response & Copyright Registration

Copyright Act, 1957: Section 13 (subsistence of copyright); Section 17 (first owner — work-for-hire); Section 19 (assignment in writing); Section 2(o) (computer programmes as literary works). Copyright Rules 2013: Rule 70 (Form IV). Reply deadline: 30 days from examination report — strict, no extension.

Transfer Pricing for IP Licensing — Intangibles TP Documentation & Form 3CEB

ITA 1961: Sections 92-92F (TP framework); Section 92B (international transactions — includes IP licensing/assignment); Section 92C (ALP computation); Section 92E (Form 3CEB — due 31 October). Rules 10A-10DB (TP methods, documentation, Master File, CbCR). BEPS Actions 8-10: DEMPE analysis, HTVI adjustment. Safe Harbour: Rules 10TD-10TF (captive software — TNMM ≥17% for ≤₹200 crore).

CA Certification for IP Transactions — Valuation, Assignment & FEMA Compliance

ITA 1961: Section 9(1)(vi) (royalty deemed India-source); Section 115A (10% on royalties to non-residents — Finance Act 2023); Section 195 (TDS on NR payments); Section 206AA (20% TDS without PAN — DTAA with TRC+10F overrides). Rule 37BB (Form 15CA/15CB). DTAA: Article 12 royalties — India-USA: 10%/15%; India-Singapore: 10%. AS 26 / Ind AS 38 (intangible assets). Companies Act Sections 62, 77, 179, 188. MCA: Form CHG-1, MGT-14, PAS-3.

NRI Property TDS — Form 26QB (Section 194-IA) & Section 195 TDS Compliance

ITA 1961: Section 194-IA (1% TDS on property ≥₹50L from resident seller — 30-day Form 26QB, no TAN); Section 195 (TDS on NRI seller — LTCG 20%+surcharge+4%cess: effective 20.8% to 23.92%; STCG 30%+surcharge+cess); Section 197 (LDC — Form 13 — reduces TDS to actual tax on gains vs. gross consideration); Section 201(1A) (interest 1.5%/month for default); Section 271C (penalty = 100% of TDS not deducted). Rules 30, 31A (Form 27Q quarterly). Finance Act 2024: Section 112 LTCG rate reduction to 12.5% without indexation applies to RESIDENTS only — NRIs remain at 20% with indexation. FEMA: NRI repatriation from NRO up to USD 1M per year; Form 15CA + 15CB required.

SAFE Note, CCD & CCPS Structuring

Section 56(2)(viib) Income Tax Act, Rule 11UA, FEMA NDI Rules, Companies Act Section 62 CCPS issuance, SEBI ICDR Regulations for listed entities.

Venture Debt Advisory

RBI ECB Master Direction 2019, External Commercial Borrowing, NBFC-SI lending, warrant coverage, security interest creation, TDS on interest to foreign lender.

Angel Tax Exemption — DPIIT / Section 56(2)(viib)

Section 56(2)(viib) Income Tax Act, Rule 11UA, CBDT Notification (DPIIT recognised startups), Form 2 angel tax return, Startup India recognition.

GST Advance Ruling — AAR / AAAR

Section 95-106 CGST Act, AAR application, AAAR appeal, binding nature of ruling, advance ruling on new transactions.

GST Registration Amendment & Cancellation

Section 28-30 CGST Act, Form REG-14 (amendment), Form REG-16 (cancellation), GSTR-10 final return, REG-21 revocation.

GST Blocked Credit & Section 17(5) Advisory

Section 17(5) CGST Act, blocked credits, Rule 42 apportionment, GSTR-3B reversal, GSTR-2B reconciliation.

GST e-Invoicing Compliance & IRN

Rule 48(4) CGST Rules 2017, IRP portal, IRN generation, QR code, e-invoice applicability (turnover threshold), API integration with ERP.

GST Input Service Distributor (ISD) Compliance

Section 20 CGST Act, Rule 39, ISD registration, GSTR-6, proportionate ITC distribution, recipient GSTR-2B reconciliation.

GST on OIDAR Services (Digital Imports)

Section 2(17) IGST Act, OIDAR definition, reverse charge under Section 5(3) IGST, overseas supplier registration, non-taxable online recipient.

GST Reverse Charge Mechanism (RCM) Compliance

Section 9(3) CGST Act, Notification 13/2017-CT(R), GTA, legal services, director remuneration, RCM payment, ITC eligibility in same month.

GST on Real Estate & Construction

Section 7 CGST Act, Notification 11/2017-CT(R), works contract Rate 2(119), JDA Section 7(1)(aa), affordable housing threshold, ITC reversal for commercial use.

GST TCS — E-Commerce Operator Compliance

Section 52 CGST Act, Rule 67, GSTR-8 (quarterly, 10th), TCS rate 0.5% CGST + 0.5% SGST, credit in supplier electronic cash ledger.

GST TDS — GSTR-7 Filing (Government Buyers)

Section 51 CGST Act, Rule 66, GSTR-7 (10th of following month), 1% CGST + 1% SGST, TDS credit in supplier electronic cash ledger, GSTR-7A certificate.

GST Suo-Moto Cancellation & Revocation

Section 29(1)/(2) CGST Act 2017, Section 30 (revocation within 30 days), Rule 20 (FORM GST REG-16), Rule 22 (FORM GST REG-17/19/21/22), CBIC Circulars 69/43/2018 and 76/50/2018, Section 29(9) ITC reversal on stock at cancellation date.

GST Refund Claims, Scrutiny & Appeal

Section 54(1)/(3) CGST Act (2-year limitation, zero-rated and inverted duty categories), Rule 89(5) Net ITC formula, Rule 90(3) FORM RFD-03 deficiency memo, Section 56 (6% p.a. interest on delayed refund beyond 60 days), CBIC Circulars 125/44/2019 and 173/5/2022, Section 107 (appeal within 3 months, 10% pre-deposit).

GSTR-9 Annual Return & GSTR-9C Reconciliation

Section 44 CGST Act 2017 (annual return by 31 December), Rule 80 (GSTR-9 six parts), Rule 80(3) (GSTR-9C above ₹5 crore), CBIC Notification 22/2021 (self-certification from FY 2020-21), Section 47(2) late fee ₹200/day capped at 0.25% of turnover, CBIC Circular 170/02/2022 (optional tables), Rule 142(2) DRC-03 voluntary payment.

GST Registration Amendment — Core Fields

Section 28 CGST Act 2017 (15-day obligation to inform officer of changes), Rule 19(1) (FORM GST REG-14 within 15 days), Rule 19(2)/(3) (officer approval within 15 working days — FORM GST REG-15), Rule 19(4) (FORM GST REG-03 clarification notice; FORM GST REG-04 reply within 7 working days), Rule 19(5) (FORM GST REG-05 rejection order), Section 25(1) (fresh registration required for interstate place of business change — not an amendment).

Advance Authorisation Scheme

FTP 2023, DGFT Advance Authorisation, SION (Standard Input-Output Norms), export obligation discharge (EODC), custom duty exemption notification.

EPCG Scheme — Zero Duty Capital Goods

FTP 2023 Chapter 5, EPCG authorisation, zero duty capital goods, export obligation 6× CIF value in 6 years, Annual Compliance Report, EODC.

Bank Branch Audit

Section 143 Companies Act 2013, RBI Prudential Norms, LFAR (Long Form Audit Report), NPA classification, IRAC norms, income recognition.

Cooperative Society Audit

State Cooperative Societies Acts, APCS Act 1964, audit certificate, members accounts, loans, share capital, annual report.

RERA Project Audit & Utilisation Certificate

RERA Act 2016 Section 4(2)(l)(D), 70% separate account rule, CA utilisation certificate, quarterly updates, withdrawal verification.

Charges Filing on MCA (Form CHG-1 / CHG-4)

Section 77-82 Companies Act 2013, Form CHG-1, CHG-4, CHG-8, 30-day filing window, condonation, ROC charge register.

NCLT Petition — Oppression & Mismanagement

Companies Act 2013 Sections 241-242, NCLT petition, minority shareholder rights, fund diversion analysis, financial evidence for proceedings.

Related Party Transaction (RPT) Compliance

Section 188 Companies Act 2013, Rule 15 Companies (Meetings of Board) Rules, Form AOC-2, arm's length pricing, SEBI LODR Regulation 23.

Share Transfer, Buyback & SH-7 Filing

Companies Act 2013 Section 56 (transfer), Section 68-70 (buyback), Form SH-4, SH-7, SH-8, stamp duty, SEBI Buyback Regulations 2018.

FC-TRS Filing — Share Transfer to Non-Resident

FEMA (NDI) Rules 2019 Rule 9, Form FC-TRS on RBI FIRMS, 60-day filing deadline, pricing under Rule 21, FIRC/debit advice, CA pricing certificate.

FEMA Export Proceeds Write-Off

FEMA (Export of Goods & Services) Regulations 2015, 9-month realisation period, AD Bank powers (10% individual, 5% exporters), RBI compounding.

FPI & OPI Compliance

SEBI FPI Regulations 2019, FEMA (Overseas Investment) Rules 2022, OPI permissible investments, Form ODI reporting, aggregate limit monitoring.

Liaison / Branch / Project Office in India

FEMA (Establishment in India of a Branch / Liaison / Project Office) Regulations 2016, RBI approval, Form APR, Form AAC, Companies Act Section 380.

POEM & GAAR Advisory

Section 6(3) ITA (POEM), CBDT Circular 6/2017, Chapter X-A GAAR, Sections 95-102, impermissible avoidance arrangement, specific anti-avoidance provision interplay.

External Commercial Borrowing (ECB) Compliance

RBI Master Direction — External Commercial Borrowings, Trade Credits, Structured Obligations 2019, ECB Form, Form ECB-2, Track I/II/III, all-in-cost ceiling.

Contract Labour Compliance — CLRA Act

CLRA Act 1970, principal employer Form 1, contractor license Form IV, Form VI-A return, 20-worker threshold, applicability analysis.

EPF Claims Settlement & Withdrawal Advisory

EPF Act 1952, Form 19 (full settlement), Form 10C (pension), Form 31 (advance), EPFO claim processing, UMANG portal, employer certificate for claims.

FSSAI Food Licence & Registration

Food Safety and Standards Act 2006, FSS Licensing and Registration Regulations 2011, FoSCoS portal, basic/state/central thresholds, Form D-1 annual return.

FSSAI Annual Return Filing (Form D-1)

FSS (Licensing and Registration) Regulations 2011, Form D-1 annual return, May 31 due date, FoSCoS portal, license renewal, non-compliance penalty.

Minimum Wages Act Compliance

Minimum Wages Act 1948, state schedule of employments, Form I/II wage registers, AP minimum wage notifications, inspection readiness, Equal Remuneration Act linkage.

EPF Inspection, Section 7A Assessment & EPFO Representation

EPF Act Section 7A (determination of dues), Section 7B (review), Section 7C (escaped amounts), Section 7Q (interest 12% p.a.), Section 14B (damages up to 100%), Para 2(b) EPF Scheme 1952 (PF wages), Bridge and Roof Co. (AIR 1963 SC 1465) and Surya Roshni (2023) SC judgments, Para 73 EPF Scheme (records to maintain).

Gratuity Claims, Disputes & Employer Compliance

Payment of Gratuity Act 1972 Section 4 (entitlement + 5-year rule + Mettur Beardsell 240-day rule), Section 2(s) (wages: basic+DA only), Section 4(3) (₹20 lakh ceiling per 2018 amendment), Section 4A (compulsory insurance), Section 7 (30-day payment deadline + 10% interest), Section 4(6) (forfeiture), Section 10(10) ITA 1961 exemption.

Financial Projections & Business Plan

CMA data (Credit Monitoring Arrangement), bank loan projections, DSCR, TOL/TNW, 3-5 year P&L, balance sheet, and cash flow projections.

Salary Restructuring & CTC Optimisation Advisory

Section 10(13A) HRA (Rule 2A), Section 10(5) LTA, Section 16(ia) standard deduction ₹50,000, Section 80CCD(2) NPS employer contribution (10% private / 14% Govt per Finance Act 2024), Rule 3 perquisites, Section 115BAC comparison, Payment of Gratuity Act 1972 (₹20L ceiling) Section 10(10), CBDT food-coupon ₹50/meal clarification.

Industrial Design Registration — Designs Act 2000

Designs Act 2000, Designs Rules 2001, Form 1 (application — up to ₹4,000 fee for individuals/startups), representation of design from multiple angles (at least 6 views), novelty requirement (not prior published/used in India), 10-year protection + 5-year renewal (Form 7), Section 22 Designs Act (infringement — civil remedy: injunction + damages), Locarno Classification for articles.

Geographical Indication (GI) Registration

GI of Goods (Registration and Protection) Act 1999, GI Registry (Chennai), Form GI-1 (applicant), Form GI-A (authorised user), renewal every 10 years.

IP Due Diligence — M&A & Investment

IP India trademark/patent database review, assignment and encumbrance check, copyright ownership, trade secret identification, IP ownership risk assessment.

Benami Transaction & Black Money Advisory

Prohibition of Benami Property Transactions Act 1988 (amended 2016), Black Money (Undisclosed Foreign Income and Assets) Act 2015, Section 3 benami definition, confiscation proceedings.

Capital Gains Tax Planning

Section 112A (LTCG equity ₹1L exempt), Section 54 (residential property), Section 54F (any capital asset), Section 54EC (bonds), Section 74 (set-off of losses), advance tax on capital gains.

HNI Tax Planning & Surcharge Management

Section 87A (rebate ≤₹7L), surcharge at 10% (₹50L-1Cr), 15% (₹1Cr-2Cr), 25% (₹2Cr-5Cr), special rates on Section 111A/112A capital gains, marginal relief computation.

Will & Succession Planning

Indian Succession Act 1925, Hindu Succession Act 1956, Section 10 (joint family property), nomination under Companies Act, insurance, MF, and bank account nominations.

AI & Technology Tax Advisory

Section 194J TDS on software, IGST on OIDAR imports, PE risk from cloud-based service delivery, Section 2(47A) VDA, CBDT circulars on digital economy.

ESG & Sustainability Advisory

SEBI LODR Regulation 34(2)(f), BRSR format circular (Jan 2023), BRSR Core (top 150 companies), GHG Protocol scope 1/2/3, ESG rating data submission.

Pillar Two — Global Minimum Tax (GloBE)

OECD Pillar Two GloBE Model Rules (2021), €750M revenue threshold, Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), QDMTT, effective tax rate computation.

VDA & Crypto TDS Compliance — Section 194S

Section 194S (Finance Act 2022, effective 1 Jul 2022), Section 2(47A) VDA definition, Form 26QE/26QF, Rule 30, CBDT Circular 13/2022, Section 115BBH (30% flat tax).

DGFT & RCMC Registration

FTP 2023, DGFT portal, IEC under Foreign Trade (Development and Regulation) Act 1992, RCMC eligibility, EPC selection (EEPC, FIEO, APEDA, Software EPC, etc.).

EOU / IGCR Compliance

FTP 2023, IGCR Rules 2022, EOU approval from Development Commissioner, duty-free import conditions, production monitoring, Annual Progress Report (APR).

Export Accounting & Ind-AS / GAAP Compliance

Ind-AS 115 (revenue recognition), Ind-AS 21 (foreign currency), Ind-AS 109 (hedge accounting), export incentive income recognition, IFRS 15 convergence.

Export Contract Tax & Withholding

Section 195 TDS on overseas commission, DTAA agent PE rules, Form 15CA/15CB, Section 10AA SEZ exemption, Section 80HHC legacy treatment.

GST LUT Filing & Export Refund

Section 16 IGST Act (zero-rated supply), Rule 96 (IGST refund), Rule 89 (ITC refund), Form RFD-01, RFD-11 LUT, Table 6A GSTR-1, shipping bill linkage.

Export Promotion Schemes Overview

FTP 2023, EPCG, Advance Authorisation, RoDTEP, interest equalisation scheme, ECGC export insurance, duty drawback Sections 74/75.

Exporters Services — Overview

Section 10AA SEZ, LUT filing, RFD-01, duty drawback Sections 74-75, EPCG, RoDTEP, FEMA export realisation, SOFTEX.

FEMA Export Proceeds Realisation

FEMA (Export of Goods and Services) Regulations 2015, 9-month realisation (or 15 months for SEZ), eBRC on DGFT portal, AD Bank reporting, EDPMS system.

FTA — Certificate of Origin (CO) Advisory

ASEAN-India FTA, CEPA UAE, GSP certificate Form A, Rules of Origin (substantial transformation/value addition criteria), DGFT CAROTAR 2020, CO application to authorized body.

IEC — Import Export Code Registration

Foreign Trade (Development and Regulation) Act 1992, DGFT portal, IEC application, annual update by September 30, IEC modification for address/business change, IEC surrender.

AD Code Registration for Export — Customs Port

FEMA 1999 Section 10(1), RBI Master Circular on Export of Goods and Services, Customs Act 1962 Sections 50 and 51, CBIC ICEGATE circular on IGST refund, DGFT FTP 2023 Para 2.04 (RoDTEP prerequisite).

MEIS / SEIS Legacy Claims & Dispute Resolution

FTP 2015-2020, MEIS/SEIS scrips, DGFT appeal, Chapter 3 FTP, outstanding ANF forms, WTO compatibility background, Customs scrip utilisation.

RoDTEP Advisory & Scrip Utilisation

RoDTEP Scheme (August 2021), ICEGATE portal, Customs (Remission of Duties and Taxes on Exported Products) Rules 2021, shipping bill declaration, e-scrip ledger, duty credit utilisation.

RoSCTL — Textile Export Incentive

RoSCTL Scheme, Ministry of Textiles notification, HS Chapter 61-63, ICEGATE e-scrip, rebate of state levies (electricity duty, mandi tax), customs utilisation.

SEZ Tax Exemption — Section 10AA

Section 10AA Income Tax Act, SEZ Act 2005, PCFE (Profit on Export), Form 56F CA certificate, export turnover computation, SEEPZ and co-developer implications.

SEZ / EOU Unit Registration

SEZ Act 2005, SEZ Rules 2006, LoA from Development Commissioner, Bond-cum-LUT, NFE positive requirement, annual performance review, exit from SEZ/EOU.

SOFTEX — Software Export Certification

RBI SOFTEX Master Direction, STPI portal, invoice-level SOFTEX above USD 25,000, annual SOFTEX for below threshold, eBRC generation, FEMA realisation compliance.

Star Export House Status & Benefits

FTP 2023 Chapter 3, Star Export House criteria (1★ to 5★), DGFT recognition certificate, priority customs clearance, bank credit facilitation, status card benefits.

12A & 80G Registration for NGOs

Section 12AB Income Tax Act, Form 10A application, CIT(E) hearing, 80G approval Form 10G, provisional → regular conversion, annual return Form 10B/10BB.

12AB Renewal & Form 10AB Re-Registration

Section 12AB (re-registration via Finance Act 2020), Form 10AB, Form 10AC (CIT order), 5-year validity, synchronised 12AB + 80G renewal, Form 10AD for 80G.

CSR Compliance for NGOs (Form CSR-1)

Companies Act 2013 Section 135, CSR Rules 2014, Form CSR-1 registration, CSR fund utilisation certificate, impact reporting under Schedule VII.

FCRA Registration & Annual Compliance

FCRA Act 2010 (amended 2020), Form FC-3A (registration), designated SBI bank account (main FC account), Form FC-4 annual return, prior permission vs. registration routes.

Form 10B / 10BB Audit Report for Trusts

Section 12A Income Tax Act, Rule 17B, Form 10B (specified entities), Form 10BB (others), income above ₹5 Cr threshold, UDIN, ITR-7 linkage.

Form 10BD & 10BE — Donor Certificate Compliance

Section 80G(5)(viii) Income Tax Act, Form 10BD (annual donor statement), Form 10BE (donor certificate), May 31 due date, penalty ₹200/day under Section 234G.

Hospital & Healthcare Tax & GST Advisory

GST Notification 12/2017 CT(R) (healthcare exemption), Section 12AB (charitable hospital), Section 10(23C) (hospital with ₹5 Cr+ receipts), Schedule VII CSR on health.

NGO, Trust & Not-for-Profit Services Overview

Section 12AB, 80G, FCRA, Form 10B/10BB, CSR-1, Section 10(23C), trust registration, Section 11 income application.

Project Accounting for NGOs & CSR

FCRA fund segregation, CSR utilisation certificate (CA certified), project-wise income and expenditure, balance sheet by fund, annual statutory audit.

School & Educational Trust Accounting

Section 10(23C)(iiiab)/(vi), 85% income application, corpus fund, Form 10 (accumulation beyond 85%), prescribed authority approval, school trust accounts.

Section 10(23C) — Education & Hospital Exemption

Section 10(23C)(iiiab)/(iiiad)/(vi)/(via) Income Tax Act, prescribed authority approval, ₹5 Cr receipts threshold, 85% rule, Form 10 accumulation, Section 11 vs. 10(23C) choice.

RWA Audit & Accounting Services

Statutory audit, maintenance fund, sinking fund and corpus accounting, member ledger, annual general body report, election compliance.

RWA GST Compliance

CGST Notification 12/2017 (RWA exemption ≤₹7,500/month per member), Section 22 CGST Act threshold, GSTR-1/3B filing, ITC on common area maintenance.

Resident Welfare Association Services Overview

Section 10(24) ITA (RWA income exemption), GST Notification 12/2017, TDS on society contracts, statutory audit, cooperative registration.

RWA Income Tax — Section 10(24) Exemption

Section 10(24) Income Tax Act, ITR-7, mutual association principle, taxability of bank interest, advance tax on non-member income, Form 10B (if Section 12AB registered).

RWA Registration & Byelaw Drafting

Societies Registration Act 1860, AP Cooperative Societies Act 1964, byelaw requirements, general body procedures, society registration certificate, annual reporting.

RWA TDS Compliance on Contractors

Section 194C TDS on contractor payments, TAN registration, Form 26Q quarterly filing, ₹30,000 single transaction / ₹1L aggregate threshold, Form 16A certificate.

Bank Credit & CMA Report Preparation

CMA data format (RBI/IBA), DSCR (≥1.25), TOL/TNW ratio, working capital assessment, fund flow statement, projected P&L, balance sheet, and cash flow.

Business Finance & Credit Services Overview

CMA data, project finance, DSCR, NCD/debenture issuance, credit rating (CRISIL/ICRA), TReDS, NBFC lending, bank credit structuring.

Credit Rating Advisory

Credit rating from SEBI-registered CRAs, rating criteria (financial risk, business risk, management), SME rating scheme, GSTN and MCA data submission, rating enhancement strategies.

Invoice Discounting via TReDS Platforms

RBI TReDS Master Directions 2014, MSME eligibility, platform onboarding, e-invoicing compliance Rule 48(4), buyer acceptance, factoring without recourse, immediate liquidity.

NCD & Debenture Issuance Advisory

Companies Act 2013 Section 71, Rule 18, private placement NCD, SEBI NCD Regulations, debenture trust deed, Section 42 information memorandum, DRR (Debenture Redemption Reserve).

Project Finance — DPR & Techno-Economic Study

DPR format (techno-economic), DSCR calculation, IRR/NPV/payback, term loan application, MUDRA eligibility, PLI scheme advisory, PMEGP project documentation.

Working Capital Finance Advisory

CC/OD facility structure, drawing power (stock + debtors - creditors), stock/debtor statements (monthly), bank renewal documentation, MPBF method, working capital cycle analysis.

DPCO Pharma Pricing & Cost Records

DPCO 2013, National Pharmaceutical Pricing Authority (NPPA), Schedule I & II formulations, COS computation, Ceiling Price, Essential Commodities Act, MRP compliance.

Lean Manufacturing & Cost Reduction Advisory

Lean manufacturing principles, value stream mapping, 7 wastes (MUDA), standard cost system design, OEE (Overall Equipment Effectiveness), cost reduction ROI analysis.

Product Costing & Margin Analysis

Activity-Based Costing (ABC), cost centre allocation, standard vs. actual cost variance, contribution margin analysis, overhead rate review, COGS computation, transfer pricing for intras.

Stock Audit & Inventory Verification

RBI bank inspection guidelines, drawing power computation, stock statement reconciliation, physical count, FIFO/LIFO/weighted average valuation, aging analysis, bank stock audit report.

Annual Compliance Package

AOC-4, MGT-7A, DIR-3 KYC, ITR-6, TDS 24Q/26Q, GST GSTR-1/3B, statutory registers, board minutes.

Appointment & Rotation of Statutory Auditor

Section 139 Companies Act 2013, ADT-1 filing within 15 days of AGM, rotation every 5 years for specified companies, consent letter, UDIN.

Bonus Share Issue — MCA Filing

Section 63 Companies Act 2013, Companies (Share Capital and Debentures) Rules 2014, SH-7 filing, free reserves source, no bonus on partly paid-up shares.

Condonation of Delay — CCFS / MCA Late Filing

Section 460 Companies Act 2013 (condonation), MCA CFSS/amnesty scheme, Sections 137/92 penalties, reduced additional fee during amnesty, ROC application.

Change of Registered Office

Section 12 Companies Act 2013, INC-22/INC-23, Regional Director approval, MGT-14, public notice in newspaper, 30-day timeline.

Charitable Trust Registration

State Public Trusts Acts (Maharashtra, Rajasthan, etc.), trust deed, Charity Commissioner, Section 12AB registration, Form 10AB, 80G approval.

Company Closure & Strike Off

Section 248 FTE (STK-2) vs Section 59 IBC, creditor settlement, bank account closure, tax clearance, ROC strike-off confirmation.

Company Name Change — MCA Filing

Section 13 Companies Act 2013, RUN reservation, MGT-14, INC-24, special resolution, new COI, trademark availability check.

Company Conversion — Private to LLP / OPC to Pvt Ltd

Section 366 CA 2013 (LLP to Company URC-1), INC-6 (OPC to Pvt Ltd), INC-32A (Pvt Ltd to LLP), LLP Act Section 55, capital gains tax on conversion.

Cooperative Society Registration

State Cooperative Societies Acts, Multi-State Co-operative Societies Act 2002 (for multi-state), bye-laws, Registrar of Cooperative Societies, minimum 10 members.

Corporate Law Advisory — Hub

Companies Act 2013, LLP Act 2008, SEBI LODR, IBC 2016 — full corporate law lifecycle.

Demerger & Business Transfer

Sections 230-232 Companies Act 2013, NCLT scheme, valuation, Rule 11UA, Section 2(19AA) tax-neutral demerger conditions, stamp duty.

DIR-3 KYC for Directors

Rule 12A Companies (Appointment and Qualification of Directors) Rules 2014, DIR-3 KYC web (OTP) / DIR-3 KYC form (DSC), due 30 Sept, DIN deactivation, reactivation ₹5,000.

Due Diligence Preparation & Data Room Setup

Compliance health check (MCA/TDS/GST), data room setup (VDR), financial statement normalisation, cap table verification, ESOP documentation, common DD red flags.

Electoral Trust Registration

Section 13B ITA 1961, Electoral Trusts Scheme 2013, CBDT approval, Form No. 68 annual return, donor contribution ceiling rules.

EPF & ESI Registration

EPF Act 1952, ESI Act 1948, EPFO unified portal, ESIC portal, 20-employee threshold (EPF), 10-employee threshold (ESI), contribution rates, monthly ECR.

FDI Compliance — Inbound Foreign Investment

FEM(NDI) Rules 2019, Rule 21 pricing, FC-GPR within 30 days, FIRC, FLA annual return (RBI FLAIR portal, July 15), LSF for late filings.

FEMA Structuring Advisory

FEMA 1999, FEM(NDI) Rules 2019, ODI Rules 2022, round-tripping FEMA risk, pricing rules, repatriation structuring, holding company jurisdiction advisory.

Foreign Company India Entry — Branch, LO, Subsidiary

FEMA BO/LO/PO Regulations 2016, Form FNC (Branch/LO), Form FNC-1 (Project Office), RBI approval, Section 380 Companies Act (foreign company registration), tax residence, Permanent Establishment risk.

FPO / Rights Issue — SEBI Filing

SEBI ICDR Regulations 2018, Regulation 164 (Rights Issue price), Regulation 170 (FPO floor price), Letter of Offer, ASBA, in-principle listing approval, post-issue filing.

Growth Finance Advisory

Term loan structuring, NCD under Companies Act 2013, venture debt term sheets, NBFC lending norms, fundraising CIM preparation, bank credit enhancement.

GST Annual Return — GSTR-9

Section 44 CGST Act, GSTR-9 due Dec 31, turnover threshold Rs 2 Cr mandatory, late fee Rs 200/day (CGST+SGST), GSTR-9C self-certification above Rs 5 Cr.

GST Classification & HSN/SAC Advisory

HSN Schedule under CGST Act, SAC Schedule, rate notifications under CGST/IGST, Advance Ruling under Section 98 CGST Act, classification-related SCN defence.

GST Export Refund

Section 16 IGST Act, Rule 89(4) CGST Rules, RFD-01 on GST portal, ICEGATE shipping bill linkage, refund of ITC on capital goods used for exports, Section 54 CGST.

Increase in Authorised Share Capital

Section 61 Companies Act 2013, SH-7 filing, MGT-14, ROC stamp duty on capital increase, ROC filing fees, timeline: SH-7 within 30 days of EGM.

Inter-Corporate Loans & Investments — Section 186

Section 186 Companies Act 2013, 60% net-worth or 100% free-reserves limit, Section 186(11) exemptions, minimum interest rate, special resolution above limit, MGT-14, Form AOC-2.

Investor Data Room Setup & Management

Virtual Data Room (VDR) structure, statutory documents (MOA/AOA/COI), cap table with ESOP model, financial statements, material contracts, IP chain of title, compliance certificates.

Investment Memo & CIM Writing

CIM structure, normalised EBITDA bridge, unit economics (CAC/LTV/payback), financial projections, cap table post-money, regulatory risk disclosures, valuation methodology.

IPO Advisory & SEBI Filing Support

SEBI ICDR Regulations 2018, DRHP, restated financials (3 years + limited review of current year), promoter lock-in, Issue Opening procedures, BSE/NSE in-principle approval.

DRHP Preparation & SEBI Filing

SEBI ICDR Regulations 2018 Schedule XVI (financial disclosures), restated financials (5 years mainboard / 3 years SME), use of proceeds, risk factors, Section 26 Companies Act 2013.

IPO Listing Process & Post-Issue Compliance

RHP, allotment basis, ASBA refunds, BSE/NSE listing conditions, SEBI LODR 2015 immediate obligations from listing date, Insider Trading Regulations 2015.

IPO Readiness Assessment

SEBI ICDR eligibility (3-year profitability or QIB book-built), RPT clean-up, promoter group definition, ESOP SEBI SBEB compliance, Secretarial Audit Section 204, pre-IPO governance.

ITC Reconciliation & Audit

Section 16 CGST Act (ITC eligibility), Section 17(5) blocked credits, Rule 36(4) GSTR-2B restriction, Rule 42/43 reversal, GSTR-2B reconciliation, Section 16(4) time limit.

ITR Filing — HUF

Section 2(31) HUF as separate entity, ITR-2/ITR-3, Section 64 clubbing, Schedule AL, Section 10(2) exemption on share of HUF income, SMFHR for senior Karta.

ITR Filing — LLP

ITR-5, Section 40(b) partner remuneration ceiling, book profit, LLP tax rate 30% flat, Section 44AB tax audit trigger, advance tax, no DDT on profit share to partners.

ITR Filing — One Person Company

ITR-6, OPC tax rate 22% Section 115BAA or 30%, MAT Section 115JB at 15% of book profit, Section 44AB mandatory audit, advance tax installments.

ITR Filing — Partnership Firm

ITR-5, Section 40(b) partner salary ceiling, 18% interest ceiling, Section 44AD presumptive Rs 2 Cr threshold, advance tax, firm tax rate 30% flat.

ITR Filing — Private Limited Company

ITR-6, Section 115BAA 22% rate, MAT 15% book profit, Form 3CB/3CD tax audit, Section 44AB, AIS/26AS reconciliation, Form 16A TDS credit, advance tax.

ITR Filing — Sole Proprietor / Business Income

ITR-3, ITR-4 Sugam, Section 44AD (8%/6% of turnover), Section 44ADA (50% for professionals), Section 44AB tax audit trigger at Rs 1 Cr / Rs 50L.

ITR Filing — AOP / BOI

ITR-5, AOP/BOI tax rate at maximum marginal rate (30%) unless member rates specified, Section 167B excess profit re-allocation, advance tax, Section 44AB audit trigger.

ITR Filing — Foreign Company

ITR-6, Section 115A royalty/FTS rates, PE income taxed at 40% (Section 115JH MAT), DTAA override, Section 90 DTAA credit, Form 67 (foreign tax credit), no Section 80 deductions for foreign companies.

LLP Dissolution — Voluntary & NCLT

Rule 37 LLP Rules 2017 (Form 24 voluntary), Section 63-65 LLP Act (NCLT winding up), nil assets CA certificate, partner affidavits, ITR acknowledgement, income tax clearance.

NBFC Registration — RBI CoR Application

Section 45-IA RBI Act 1934, minimum NOF Rs 10 crore (Rs 2 crore for Type II P2P), COSMOS online application, business plan, credit rating, principal business test (50% assets / 50% income from financial activity).

Nidhi Company Registration

Section 406 Companies Act 2013, Nidhi Rules 2014, minimum 200 members in one year, NOF Rs 10 lakh minimum, RBI exemption Notification 2016, no external borrowing.

OPC Registration — One Person Company

Section 2(62) Companies Act 2013, SPICe+, INC-3 (nominee consent), sole shareholder, conversion trigger (turnover Rs 2 Cr / paid-up Rs 50 lakh), no requirement for board meetings.

PF & ESIC Monthly Returns

EPF Act 1952, ECR on EPFO portal due by 15th, ESI Act 1948 challan by 15th, Form 5 (new joiners), Form 10 (exits), UAN generation, EPFO inspection compliance.

Pitch Deck Review & Financial Story

Revenue model, unit economics, 3-5 year projection stress-test, valuation DCF/comps, use-of-funds breakdown, regulatory disclosures, investor-level financial defensibility.

Private Placement — Section 42 MCA Filing

Section 42 Companies Act 2013, PAS-4, PAS-5, PAS-3 (within 15 days), 200-person limit, minimum application amount Rs 20,000, separate bank account, valuation certificate.

Producer Company & FPO Registration

Sections 581A-581ZT Companies Act 2013, minimum 10 producers, object clause restrictions, SPICe+ filing, NABARD equity grant scheme, FPO (Farmer Producer Organisation) status.

Registered Society Registration

Societies Registration Act 1860, minimum 7 members, Memorandum of Association, Rules & Regulations, Registrar of Societies (state-level), annual list of managing committee filing.

Rights Issue — Section 62 Companies Act

Section 62(1)(a) Companies Act 2013, letter of offer, 15-30 day offer period, right of renunciation, SH-7 filing within 30 days of allotment, valuation certificate for FEMA if foreign shareholders.

ROC Annual Compliance — Calendar & Tracker

Section 96 AGM, Section 137 AOC-4 timeline, Section 92 MGT-7 timeline, Rule 12A DIR-3 KYC, ADT-1 auditor appointment, late fee Rs 100/day.

SEBI LODR Compliance for Listed Companies

SEBI LODR Regulations 2015 — Reg 27 CG report (quarterly, 21 days), Reg 29 board meeting intimation (2 working days; 11 for financial results), Reg 30 material events (24 hours, Schedule III), Reg 33 financial results (45/60 days), Reg 23 RPTs (audit committee + shareholder approval), Reg 24A secretarial compliance report (ICSI format, 60 days post FY), Reg 34 annual report (21 working days post-AGM), Reg 44 e-voting; Companies Act 2013 Section 149(3) woman independent director.

Listed Company Secretarial Compliance

Companies Act 2013: Section 204 (Form MR-3, Company Secretary in Practice), Section 92 (Form MGT-7, 60 days post-AGM), Section 96 (AGM within 6 months of FY end), Section 101 (21 days AGM notice), Section 108 + Rule 20 (e-voting, 3 days), Section 110 (postal ballot, 22 categories); SEBI LODR Reg 24A (secretarial compliance report, ICSI format, 60 days post-FY), Reg 27 (CG report, 21 days post-quarter); ICSI SS-1 (board meetings), SS-2 (general meetings).

SEBI Insider Trading Compliance — PIT Regulations 2015

SEBI PIT Regulations 2015 — Reg 2(1)(n) insider definition, Reg 2(1)(g) UPSI definition, Reg 3 Schedule A fair disclosure code, Reg 4 Schedule B code of conduct, Reg 6(2) SDD mandatory (SEBI Circular 2020/135, 8 years), Reg 7 Form C/D/E disclosures, Reg 9 trading window (48 hrs post-UPSI public), SEBI Act 1992 Section 15G (civil penalty ₹25 crore or 3× profit), Section 24 (criminal: 10 years).

IPO Readiness & Pre-IPO Advisory

SEBI (ICDR) Regulations 2018 — Reg 6 (main board eligibility: 3 pathways), Reg 14 (20% MPC, 3-year lock-in on MPC, 1-year on rest), Reg 26 (DRHP via SEBI-registered merchant banker), Reg 32 (objects of issue), Schedule XVI (DRHP disclosures), SEBI SME IPO Circular (BSE SME/NSE EMERGE: ≤ ₹25 crore, ₹1L min, 3-year market making); SEBI SAST Reg 3(1) (25% open offer threshold); Companies Act 2013 Section 26 (prospectus), Section 62 (further issue).

FCCB & ECB Advisory — RBI Master Direction

RBI Master Direction ECB (Jan 16, 2019) — Para 2.1 eligible borrowers, Para 2.2 recognised lenders, Para 2.3.3 negative end-use list, Para 2.4 MAMP (3/5/10 years), Para 2.5 all-in-cost ceiling (SOFR + 350/500 bps), Para 2.6 mandatory hedging 70% (infrastructure), Para 2.7 LRN via FIRMS portal, Para 2.8 Form ECB-2 monthly; FCCB Scheme 1993; Rule 21 FEMA Non-Debt Instruments Rules 2019 (conversion pricing); FEMA 1999 Section 6(3)(d).

Secretarial Compliance — Board & AGM

Secretarial Standards SS-1 (board meetings) and SS-2 (general meetings), statutory registers, MGT-14 for board resolutions, Section 118 minutes signing, Section 101 AGM notice 21 days.

Section 8 Company Registration

Section 8 Companies Act 2013, INC-12 licence application, Central Government licence, no dividend to members, special resolution for amendments, Section 8(6) conversion to normal company.

SM REIT Registration — SEBI 2024

SEBI SM REIT Regulations 2024, minimum asset value Rs 50 Cr per scheme, investment manager Net Worth Rs 20 Cr, SEBI registration, public offer prospectus, at least 95% income distribution mandate.

Startup India DPIIT Registration

DPIIT Notification G.S.R. 127(E), entity age under 10 years, turnover under Rs 100 Cr, at least one unique product/process, Startup India portal, IMB approval needed separately for Section 80-IAC.

Voluntary Winding Up — Members' Resolution

Section 304-323 Companies Act 2013 (members' voluntary winding up), declaration of solvency (Form WIN-1), liquidator appointment, final account (Form WIN-7), NCLT dissolution order.

NRI Gift Tax Planning

Section 56(2)(x) ITA 1961, Rs 50,000 aggregate threshold, relative definition (Explanation to Section 56), marriage gift exemption, gift deed stamp duty, FEMA capital account transaction rules for property gifts.

NRI Succession Planning & Will

Indian Succession Act 1925, Hindu Succession Act 1956, FEMA (NDI) Rules repatriation of inherited assets, NRO repatriation limit USD 1M/year, probate (required in certain states), nomination in bank accounts.

RNOR Advisory — Returning NRI Tax Planning

Section 6(6) ITA 2025 (9-of-10 years NR or 729-day test), RNOR foreign income exemption, Schedule FA (FBAR equivalent), transition to ROR and worldwide income tax exposure, DTAA planning.

Schedule FA — Foreign Asset Disclosure & Black Money Act

Schedule FA in ITR-2/ITR-3, foreign bank accounts, equity/debt holdings, immovable property abroad, Black Money Act 2015 (penalty 300% + flat 30% tax), FEMA repatriation rules.