Direct Tax
Corporate and personal income tax, TDS compliance, assessments and appeals, capital gains.
Direct tax runs on two tracks. One is the calendar: advance tax, quarterly withholding statements, the return of income, and a tax audit report where the Act requires one. The other is the position taken on a transaction, cheaper settled than defended.
The Income-tax Act, 2025 came into force on 1 April 2026 and repealed the Income-tax Act, 1961. Sections, forms and rules changed even where the computation did not, and a period up to 31 March 2026 remains under the old Act. The year a question belongs to has to be settled first.
Where a return is taken up for scrutiny or reassessment the work becomes documentary — assembling what supports the position, and appealing where the assessment is wrong rather than paying to make it stop.
Who we act for
Companies and LLPs
Return of income, advance tax, obligations as a deductor, and a tax audit report where required.
Proprietors and firms
Business and professional income, and whether presumptive taxation is the better position to stay in.
Individuals and HUFs
Returns involving capital gains, house property, share options, foreign assets or more than one employer.
Non-residents with Indian income
Residential status, what India may tax, withholding on payments to you, and treaty relief.
When to call us
- A notice has arrived on the portal and it is unclear whether it seeks information, proposes an addition or reopens a year.
- You are selling property, transferring a business or exercising share options, and want the tax settled first.
- A refund has been adjusted against a demand you do not accept, or a paid demand still shows outstanding.
- An appellate order has been received and the time to take it further is running.
Services in this practice
- Corporate and business income-tax advisory and return filing
- Individual, HUF and NRI income-tax returns
- TDS and TCS compliance
- Lower and nil deduction certificates
- Assessment and reassessment representation
- Appeals and litigation support
- Search, survey and summons support
- Capital gains planning
- Presumptive taxation for small business and professionals
- Tax registrationsPAN and TAN, charitable-institution registration and donation approval, and donation reporting.
- Rectification, refunds and outstanding-demand resolution
How we work
The year decided first
Which Act governs the period is settled first: the 2025 Act and the repealed 1961 Act both apply to years now open.
Positions written down
A position is recorded against the provision supporting it, with a note where the point is arguable.
Reconciled against other filings
The return is tied to the GST returns, withholding statements and audited accounts for the same period.
Answered on the record
Replies go in writing with the annexures they rely on, so the file answers a later query.
Governed by
Income-tax Act, 2025
In force from 1 April 2026 and governing tax year 2026-27 onwards. It replaced the 1961 Act entirely.
Income-tax Act, 1961
Repealed, but still the operative law for every period up to 31 March 2026 and the appeals of those years.
Rules, circulars and notifications
Forms, limits and due dates, which move often enough that we confirm the date operative for your year.