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The Income-tax Act, 2025 came into force on 1 April 2026 and repealed the Income-tax Act, 1961.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.
Whose obligation this usually is.
- 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.
Services with a full page.
Corporate and business income-tax advisory and return filing
Read moreIndividual, HUF and NRI income-tax returns
Read moreTDS and TCS compliance
Quarterly statements, the salary and non-salary deduction certificates, and collection at source.
Read moreAssessment and reassessment representation
Faceless assessment, scrutiny notices and reassessment proceedings.
Read moreAppeals and litigation support
CIT(A), DRP and ITAT.
Read moreCapital gains planning
Property, securities, ESOPs and business transfers.
Read moreWhat usually starts a file.
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.
How this practice runs a file.
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Which Act governs the period is settled first: the 2025 Act and the repealed 1961 Act both apply to years now open.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.
The law this work sits under.
Sections, forms and limits change by amendment and notification. We work from the provision in force for your period.
- 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.
The rest of what this covers.
Lower and nil deduction certificates
Search, survey and summons support
Presumptive taxation for small business and professionals
Tax registrations
PAN and TAN, charitable-institution registration and donation approval, and donation reporting.
Rectification, refunds and outstanding-demand resolution
Where this connects.
Direct tax touches most other files — a remittance abroad raises treaty and withholding questions, and a tax audit tests the turnover GST reported.