Income Tax

Direct Tax Services | Income Tax, TDS & Transfer Pricing

ITR filing across entity types, TDS compliance, notice response, transfer pricing, and cross-border tax advisory.

Direct tax is where most businesses and founders need both speed and judgment. This hub covers filing, withholding, notices, tax planning, transfer pricing, and international tax with a CA-led review at every stage.

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Focus Areas

What this hub covers

ITR filing for individuals, HUFs, firms, LLPs, companies, and foreign companiesTDS return filing, Section 195 analysis, and lower deduction certificatesNotice response, scrutiny defence, and litigation supportTransfer pricing, DTAA, and cross-border tax advisory

Statutory Anchors

Income-tax Act, 1961Finance Act 2025Section 139Section 194Section 195Section 195(2) lower deduction certificate

Lifecycle Map

Typical engagement flow

Return Filing

Determine the correct ITR form, reconcile AIS and Form 26AS, and file a complete return with CA review.

Withholding

Compute TDS, manage quarterly return filing, and handle NRI payment withholding under Section 195.

Notices & Disputes

Draft response letters, support scrutiny proceedings, and escalate to appellate representation when needed.

Cross-Border Tax

Handle transfer pricing, treaty positions, PE risk, and international structuring for India-linked transactions.

Services

Related services in this lifecycle

Advance Tax→

Advance Tax Planning & Payment

Advance tax computation and calendar management — liability assessment, instalment schedule (15 June/15 Sep/15 Dec/15 Mar), and interest exposure under Sections 234B and 234C.

Advance TaxSection 208Section 234B

Condonation of Delay→

Condonation of Delay — CCFS / MCA Late Filing

Regularisation of overdue MCA filings through condonation of delay — late AOC-4, MGT-7, DIR-3 KYC, and other ROC forms. Advisory on current MCA amnesty windows (CFSS) and reduced additional fees.

Condonation of DelayCFSSMCA Amnesty

Crypto / VDA Tax→

Crypto / VDA Tax

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

Crypto / VDA Taxdirect-taxtax

Direct Tax→

Corporate Tax, Transfer Pricing & International Tax

End-to-end direct tax advisory — corporate tax planning, transfer pricing, DTAA, BEPS, and income tax representation.

Corporate TaxTransfer PricingInternational Tax

Direct Tax→

Direct Tax Filing & Compliance

Tax planning, compliance, and assessment support under the Income Tax Act — ITR filing for individuals, HUFs, firms, companies, and startups.

ITR FilingScrutiny DefenceTax Planning

Duty Drawback→

Customs Duty & Drawback Services

Customs duty drawback claims — All Industry Rate (AIR), Brand Rate claims, Section 74 re-export drawback, and representation before Customs for delayed claims.

Duty DrawbackCustoms ActSection 74

Final Tax Clearance→

Final Tax Clearance on Entity Closure

Closure support for final returns, tax reconciliations, and outstanding compliance clean-up.

ClosureTax ClearanceGST Cancellation

HUF Advisory→

HUF Advisory

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

HUF Advisorydirect-taxtax

International Tax→

International Tax Advisory

Tax treaty advisory, POEM analysis, Permanent Establishment, cross-border structuring, and outbound/inbound investment tax planning.

Tax TreatiesPOEMPE Advisory

AOP / BOI ITR→

ITR Filing — AOP / BOI

ITR filing for AOPs (Association of Persons) and BOIs (Body of Individuals) — ITR-5, tax rate at the highest marginal rate if no specific rates apply, member share taxation, and Schedule BP profit computation.

AOP ITRBOI ITRITR-5

ITR Filing→

ITR Filing AY 2026-27

ICAI CA-managed ITR filing — Form 16 upload, AI extraction, AIS/26AS reconciliation, CA review, and e-filing. Starting ₹999. Due date 31 July 2026.

ITR FilingAY 2026-27Form 16

Foreign Company ITR→

ITR Filing — Foreign Company

ITR filing for foreign companies with India-source income — ITR-6, tax on royalty/FTS at 20% or lower DTAA rate, Permanent Establishment income at 40%, Section 115A lower rates, and Section 90/91 foreign tax credit.

Foreign Company ITRITR-6Royalty Tax

HUF ITR→

ITR Filing — HUF

Income tax return filing for HUFs (Hindu Undivided Families) — ITR-2 for capital gains and investments, ITR-3 if HUF carries on business. Includes clubbing provisions, Karta details, and Schedule AL for assets above Rs 50 lakh.

HUF ITRHindu Undivided FamilyITR-2

LLP ITR→

ITR Filing — LLP

LLP income tax return filing — ITR-5, partner remuneration deductibility limits (Section 40(b)), book profit computation, advance tax, and tax audit if turnover exceeds Rs 1 crore.

LLP ITRITR-5Section 40(b)

OPC ITR→

ITR Filing — One Person Company

Income tax return for OPC — ITR-6, corporate tax rate 22% under Section 115BAA (new regime) or 30% + surcharge (old regime), MAT under Section 115JB at 15%, advance tax calendar, and mandatory audit.

OPC ITROne Person CompanyITR-6

Partnership Firm ITR→

ITR Filing — Partnership Firm

Partnership firm ITR-5 filing — partner remuneration (Section 40(b) ceiling: Rs 3 lakh + 60% of book profit above Rs 3 lakh), interest on capital (18% ceiling), presumptive taxation under Section 44AD, and advance tax.

Partnership Firm ITRITR-5Section 40(b)

Company ITR→

ITR Filing — Private Limited Company

Corporate income tax return filing — ITR-6 with tax audit report (Form 3CB + 3CD), corporate tax rate under Section 115BAA (22%), MAT (Section 115JB), TDS credit reconciliation with Form 26AS, and advance tax.

Company ITRITR-6Corporate Tax

Proprietor ITR→

ITR Filing — Sole Proprietor / Business Income

Sole proprietor ITR filing — ITR-3 (regular business accounts) or ITR-4 Sugam (presumptive income under Section 44AD/44ADA). Includes GST turnover reconciliation, deductible expenses, advance tax, and tax audit trigger analysis.

Sole Proprietor ITRITR-3ITR-4

Notice Response→

Notice Response

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

Notice Responsedirect-taxtax

Real Estate Tax→

Real Estate & JDA Taxation

Capital gains advisory for real estate — Section 54/54F exemptions, JDA taxation under Section 45(5A), TDS on property purchase (Section 194-IA), GST on under-construction property.

Capital GainsJDA Section 45(5A)Section 54

Lower Deduction Certificate→

Section 195 Lower Deduction Certificate

Section 195 certificate support for overseas remittances, netting positions, and TDS exposure reduction.

Section 195Form 13Lower Deduction

Section 195 TDS→

Section 195 TDS on NRI Payments

TDS advisory for Indian payers paying non-residents — Section 195 analysis, DTAA claims, Form 15CA/15CB certification, Form 13 lower TDS certificates, and 27Q return filing.

Section 195NRI TDSForm 15CA

Tax Litigation→

Tax Litigation & Representation

Representation through the full dispute lifecycle — scrutiny assessments, CIT(A) appeals, ITAT hearings, search and seizure matters.

ScrutinyITATAppeals

Tax Planning→

Tax Planning

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

Tax Planningdirect-taxtax

TDS→

TDS Compliance & Planning

24Q, 26Q, 27Q filings. TAN registration. Lower deduction certificates under Section 197. Section 195 NRI payment TDS.

TDS FilingTAN RegistrationLower Deduction

TDS Return Filing→

TDS Return Filing — 24Q, 26Q, 27Q

Quarterly TDS return filing — Form 24Q (salary), 26Q (non-salary), 27Q (NRI payments), 27EQ (TCS). Late fee ₹200/day under Section 234E. Starting ₹1,999/quarter.

TDS Return FilingForm 24QForm 26Q

Transfer Pricing→

Transfer Pricing

Transfer pricing documentation, benchmarking, BEPS compliance, and representation in TP disputes for cross-border related-party transactions.

Transfer PricingBEPSInter-Company

FAQs

Common questions

Which clients are covered in this hub?

Individuals, HUFs, firms, LLPs, private companies, foreign companies, and clients with cross-border or NRI-linked income.

Do you handle lower deduction certificates?

Yes. We prepare Section 195(2) lower deduction certificate analysis and support the Form 13 process where applicable.

Can you help with scrutiny or notice response?

Yes. We review the notice, map the statutory position, and draft a citation-backed response for CA review and filing.

Is transfer pricing included?

Yes. Transfer pricing, benchmarking, and cross-border advisory are part of the hub for businesses with related-party or overseas transactions.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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