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).

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.

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.

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.

SEBI LODR Compliance

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.

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.

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.

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.

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.

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.

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 30 material events 24 hours, Reg 33 financial results 45 days, Reg 27 CG report 21 days, Reg 23(9) RPT half-yearly, Reg 34 annual report.

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.