Direct Tax Services

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.

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

CA-led old vs new regime comparison + Form 10-IC filing — AY 2026-27 is the last year business-income assessees can opt out of the new regime under Section 115BAC [ITA 1961] / Section 202 [ITA 2025]. Starting ₹1,999.

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

PAN application for individuals, HUFs, companies, firms, and foreign entities (Form 49A / 49AA). TAN registration for deductors (Form 49B). Corrections, name changes, and duplicate PAN resolution with NSDL / UTIITSL.

Register or renew a charitable/religious trust under Section 12AB [ITA 1961] / Sections 332 & 351 [ITA 2025] (Form 10A/10AB). Includes annual CA audit report (Form 10B or 10BB). Finance Act 2020 mandates fresh 12AB registration — old 12AA registrations expired Sep 2022. Starting ₹4,999.

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 (individuals, non-audit) · 31 August 2026 (business/professional & firms, non-audit).

Correct or complete any ITR from AY 2020-21 onwards under Section 139(8A) [ITA 1961] / Section 263 [ITA 2025] — missed income, wrong form, unclaimed deductions. Finance Act 2025 extended the window to 48 months for AY 2025-26+. Starting ₹2,999.

ITR-7 for charitable/religious trusts (Section 139(4A) [ITA 1961] / Section 263 [ITA 2025]), educational institutions, hospitals, and research associations — with Form 10B/10BB coordination. MAT does not apply. Due 31 Oct 2026 (audit cases). Starting ₹3,999.

Claim credit for taxes paid abroad against Indian income tax — Section 90 [ITA 1961] / Section 159 [ITA 2025] (DTAA) or Section 91 (non-DTAA). Form 67 must be filed before your ITR due date under Rule 128(9); missing it forfeits the credit permanently. Starting ₹2,499.

Mandatory CA certification for Minimum Alternate Tax (companies, Form 29B, Section 115JB [ITA 1961]) and Alternate Minimum Tax (non-corporate entities, Form 29C, Section 115JC [ITA 1961]) — both consolidated into Section 206 [ITA 2025]. Book profit computation, MAT credit carry-forward, and ICAI sign-off. Starting ₹3,999.

Annual statement of donations received (Form 10BD) filed by 31 May, and Form 10BE donation certificates issued to donors. Mandatory for all 80G [ITA 1961] / Section 133 [ITA 2025]-approved institutions. ₹200/day penalty under Section 271K for non-filing. Starting ₹2,999.

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

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.

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.

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.

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.

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.

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.

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.

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.

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

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 compliance for property buyers — 1% TDS on purchase price above ₹50 lakh under Section 194-IA. Form 26QB filing, TDS certificate (Form 16B) issuance, and late-fee exposure under Section 234E.

If you pay rent of ₹50,000 or more per month, you must deduct 5% TDS under Section 194-IB [ITA 1961] / Section 393 [ITA 2025] and file Form 26QC within 30 days. No TAN required — uses PAN. Failure attracts ₹200/day under Section 234E [§427 ITA 2025] plus 1.5%/month interest. CA-assisted. Starting ₹999.

Individuals and HUFs paying contractors or professionals more than ₹50 lakh in a year must deduct 5% TDS under Section 194M [ITA 1961] / Section 393 [ITA 2025] and file Form 26QD. No TAN required — uses PAN. Introduced by Finance Act 2019. Starting ₹1,499.

Tax Collected at Source compliance — quarterly Form 27EQ (TCS return) and Form 27D certificates. Covers sale of goods above ₹50 lakh (Section 206C(1H) [ITA 1961] / Section 394 [ITA 2025], 0.1%), overseas LRS remittances (Section 206C(1G), 20%), and motor vehicles above ₹10 lakh (Section 206C(1F), 1%). Due: Q1 15 Jul · Q2 15 Oct · Q3 15 Jan · Q4 15 May. Starting ₹1,999/quarter.

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

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

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

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.

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

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

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

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.

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

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

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