Income tax done right, from return to appeal

Accurate returns for companies, LLPs, partnership firms, proprietors, professionals, HUFs and salaried individuals. We work from your books and the department's own data, so that what you file already agrees with what the department sees.

• ITR-1 to ITR-7, including ITR-6 for companies and ITR-5 for firms and LLPs
• Reconciliation with Form 26AS, AIS, TIS and GST returns before filing
• Regime comparison for individuals and HUFs, with Form 10-IEA where the old regime is better
• Computation of capital gains, business income, set-off and carry forward of losses
• Advance tax estimates and reminders for the June, September, December and March instalments
• Belated, revised and updated returns (ITR-U) where a correction is needed

Expert note: a taxpayer with business income who wants the old regime must file Form 10-IEA on or before the original due date. Miss it, for example by filing a belated return, and that year is taxed under the new regime. Such a taxpayer can also switch back to the new regime only once.

Planning is most useful before the year ends, not while the return is being prepared. We look at your structure, income streams and transactions, and set out the options with the tax cost of each.

• Choice of corporate tax regime: 22% under Section 115BAA against normal rates with MAT
• Regime choice and salary structuring for owners, directors and employees
• Tax impact of business restructuring, conversions and changes in constitution
• Capital gains planning on property, shares and business assets
• Tax review of remuneration and interest paid to partners and directors
• Dividend and buyback tax implications for shareholders and group companies, including the Finance Act, 2026 return of buybacks to capital gains treatment, with a higher effective rate for promoters
• ESOP and founder equity taxation, from grant and exercise to eventual sale
• Transition planning for the Income-tax Act, 2025, including new section references in agreements

Expert note: from tax year 2026-27, MAT for companies in the old regime falls to 14% but becomes a final tax. Existing MAT credit can be used only after moving to the concessional regime, and only up to 25% of that year's tax. A company sitting on large MAT credit should now run the numbers on both regimes.

From a simple 143(1) intimation to scrutiny, reassessment and appeal, we handle the matter end to end. Assessments and first appeals are now largely faceless, so the written reply is your case. We draft it that way.

• Replies to 143(1) intimations, defective return notices and AIS mismatch queries
• Faceless scrutiny assessment under Section 144B, including video hearings where sought
• Reassessment notices under Sections 148A and 148, with a check on time limits first
• Rectification requests and follow-up on refunds and demand adjustments
• Appeals before the Commissioner (Appeals) and JCIT (Appeals) in Form 35
• Appeals before the Income Tax Appellate Tribunal in Form 36, and stay of demand applications

Expert note: since 1 September 2024, a case can generally be reopened only within three years from the end of the assessment year, stretched to five years only where escaped income is ₹50 lakh or more. Before replying on merits, the first check is whether the notice is within time, as a time-barred notice can be challenged on that ground alone.

TDS errors are expensive: interest, late fees, disallowance of the expense and unhappy vendors and employees whose credit does not appear. TDS works best as a monthly routine on a structured compliance calendar, not a quarter-end scramble.

• Monthly TDS working, rate checks and challan payment by the 7th (30 April for March)
• Quarterly returns in Forms 138, 140 and 144, and old forms for pre-April 2026 periods
• Salary TDS certificates (Form 16 for FY 2025-26, Form 130 from tax year 2026-27) and Form 131
• Lower and nil deduction certificate applications for your business
• Foreign remittance compliance and TDS on payments to non-residents
• Correction returns and clearing of defaults shown on the TRACES portal

Expert note: the new Act applies based on the earlier of credit or payment. An expense credited to the vendor's account in March 2026 but paid in April 2026 stays under the 1961 Act, and its TDS, returns and corrections go in the old forms. Such entries should be tagged at year end so that nothing is reported twice or missed.

Non-residents pay tax in India on income that arises or is received here, and most of it is taxed at source. We help NRIs get the residential status right, claim treaty relief, and file returns that recover excess TDS instead of leaving it with the department.

• Residential status review each year: the 182-day and 60/365-day tests, the 120-day rule where Indian income exceeds ₹15 lakh, and deemed residence
• Returns covering Indian income of NRIs, such as rent, interest, dividends and capital gains
• DTAA relief on Indian income, and foreign tax credit in Form 67 (Form 44 from tax year 2026-27) for returning residents with overseas income
• TDS on property sale by NRIs, and lower deduction certificates in Form 13, now Form 128 from 1 April 2026
• Capital gains on sale of property and shares, including the reinvestment exemptions available
• Rental income from Indian property, including TDS by tenants and the 30% standard deduction
• Repatriation paperwork through Forms 145 and 146 (earlier 15CA and 15CB), covered on our Certification & Regulatory page

Expert note: an NRI selling land or a building bought before 23 July 2024 does not get the resident's option of 20% with indexation. Long-term gains are taxed at 12.5% without indexation, and in practice the buyer deducts TDS on the full sale price, not just the gain, unless the seller holds a lower deduction certificate. Apply for it well before the sale. From 1 October 2026, a resident individual or HUF buyer can deposit this TDS using PAN in Form 141, without obtaining a TAN.