The following describes the scope of work. It does not guarantee registrations, refunds, audit conclusions, or any other official outcome.
Income Tax Filing
Scope of service
This service covers computation support and electronic filing of returns under the Income-tax Act, 1961, for individuals, firms, and companies, as applicable. Positions taken in a return follow the facts and documents on record. The assessing authority remains responsible for assessment.
Process
01Collect financial statements, Form 16/16A, AIS/TIS, and other source documents.
02Review residential status, heads of income, and disclosures required in the return.
03Prepare computation and draft return for client confirmation.
04File the return after written confirmation and share the acknowledgement.
Required documents
PAN, Aadhaar (where applicable), and bank statements
Form 16, 16A, 26AS, AIS/TIS
Books, trial balance, or investment statements as relevant
Prior-year return and notices, if any
Applicable laws
Income-tax Act, 1961 and rules thereunder
Finance Act as applicable to the relevant assessment year
CBDT circulars and notifications, where relied upon
Support for making or amending a registration application under the Central Goods and Services Tax Act, 2017 and related State Acts. Grant of registration is a decision of the tax administration.
Process
01Confirm whether registration is compulsory or voluntary on the facts given.
02Assemble identity, address, and business documents required by the portal.
03Prepare and submit the application after client review.
04Respond to portal queries with information the client provides.
Periodic return support (including GSTR-1 and GSTR-3B where applicable) and related reconciliations. Input tax credit is reported only to the extent supported by law and the client’s records. Departmental audits and assessments are separate matters.
Process
01Receive sales, purchase, and credit notes data.
02Reconcile with books and, where relevant, auto-drafted statements on the portal.
03Share a draft working for confirmation.
04File after confirmation and retain workings on the engagement file.
Required documents
Invoice registers and e-invoice data, if applicable
Purchase register and credit notes
GST portal statements (e.g. GSTR-2B) as available
Books of account for the tax period
Applicable laws
CGST Act, 2017 and rules (including time of supply and ITC provisions)
Notifications on due dates as in force for the period
Assistance with SPICe+ and related forms for incorporating a company or LLP, as instructed. Name approval and incorporation are decisions of the Registrar. Choice of entity has tax and legal consequences; it is documented, not promised as an advantage.
Process
01Record proposed name, objects, subscribers, and registered office facts.
02Arrange DSC/DIN steps as required for the proposed directors or partners.
03Prepare incorporation forms for review and digital signature.
04File and share MCA acknowledgements and, if issued, incorporation documents.
Required documents
Identity and address proofs of proposed directors/subscribers
Registered office proof and NOC, as applicable
MOA/AOA or LLP agreement drafts for confirmation
Consent and declaration forms prescribed by MCA
Applicable laws
Companies Act, 2013 or Limited Liability Partnership Act, 2008, as applicable
Support for forms and registers that the Companies Act, 2013 (or LLP law) requires, based on information from the company and its directors. Penalties for delay are statutory; this practice does not waive them.
Process
01Map the entity’s filing calendar and events (allotment, director change, etc.).
02Draft forms and attachments for authorised signatory review.
03File after digital signatures are affixed.
04Update a simple compliance checklist for the year.
Required documents
Last financial statements and annual return, if any
Board/shareholder resolutions and statutory registers
Audits are conducted in accordance with Standards on Auditing and the ICAI Code of Ethics. An audit opinion is not a guarantee of future viability, fraud absence, or tax finality. Engagements may be declined where independence or information is insufficient.
Process
01Issue an engagement letter describing scope, independence, and limitations.
02Plan the audit, including risk assessment and materiality.
03Obtain evidence through inquiry, inspection, and testing as appropriate.
04Report in the form required by law or the terms of engagement.
Required documents
Books of account, ledgers, and supporting vouchers
Bank confirmations, inventory records, and contracts
Minutes, registers, and related-party details
Management representation as requested
Applicable laws
Companies Act, 2013 (statutory audit, where applicable)
Income-tax Act, 1961 (tax audit under section 44AB, where applicable)
Recording of transactions, period close, and preparation of trial balances or financial statements as agreed in the engagement letter. Management remains responsible for internal control and the completeness of records provided.
Process
01Agree the chart of accounts and reporting frequency.
02Record transactions from invoices, banks, and payroll data supplied.
03Prepare period reports for client review.
04Hand over workings used for tax or audit files, as scoped.
Required documents
Bank and cash records
Sales and purchase invoices
Payroll and statutory payment challans
Opening balances and fixed-asset registers
Applicable laws
Applicable Accounting Standards / Ind AS as adopted by the entity
Books-of-account requirements under company and tax law, where relevant
Assistance with residential-status analysis under the Income-tax Act, reporting of India-source income, and related forms. Treaty relief, if claimed, depends on residence, the relevant DTAA, and documents (including tax residency certificates). FEMA matters may require separate authorised-dealer or legal advice.
Process
01Record days of stay and nature of Indian and foreign income as stated by the client.
02Identify applicable return form and disclosures.
03Prepare computation and any treaty-related workings for confirmation.
04File after confirmation; share acknowledgements.
Required documents
Passport, travel summary, and visa history as relevant
Indian income proofs (property, deposits, employment)
Foreign tax residency certificate and Form 10F, if treaty relief is claimed
Property sale documents, if a transfer occurred
Applicable laws
Income-tax Act, 1961 (including section 6 and charging provisions)
Applicable Double Taxation Avoidance Agreement, if relied upon
FEMA / RBI directions, to the extent flagged for specialist advice
Advisory notes set out options, statutory references, and compliance implications. They are not investment solicitation, credit ratings, or assurances of profit, valuation, or departmental acceptance.
Process
01Record the question, facts, and documents provided.
02Identify applicable company, tax, and GST provisions.
03Set out options and filing consequences in writing.
04Implement only the steps the client instructs, under a separate scope if needed.
Required documents
Existing constitutional documents and cap table, if any
Recent financials and tax filings
Contracts relevant to the question
A written list of assumptions the client wishes to be used
Applicable laws
Companies Act, 2013 / partnership or LLP law, as applicable
Income-tax Act, 1961 and GST law, as relevant to the question
Help with application paperwork for DSCs issued by licensed Certifying Authorities under the Information Technology Act, 2000. Issuance, validity, and e-token delivery are controlled by the CA and the subscriber’s KYC — not by this practice.
Process
01Identify the filing purpose (MCA, income-tax, GST) and the person who must sign.
02Complete the CA’s application and video/KYC steps as prescribed.
03The Certifying Authority issues the DSC if KYC is accepted.
04Confirm the certificate is installed for the intended portal.
Required documents
Identity and address proof of the subscriber
Photographs and attestation as the CA requires
Authorisation board resolution, for company applicants