In brief
Income-tax work is not only the return. It is the notice that follows, the assessment, the appeal, and the question of what a transaction will cost before you sign it. We advise individuals and businesses, and we appear before the tax authorities and the tribunal.
Discuss this matter
Filing
Returns for individuals, businesses, and other persons.
Assessment
Scrutiny, reassessment, and the reply that should go in first.
Appeal
The Commissioner (Appeals) and the Income Tax Appellate Tribunal.
The brief
What clients ask us
Choose a question. The answer sets out the work we actually take in this practice, in plain language.
Answer
On the Income-tax Act as it applies to a person, a business, or a transaction that is about to happen. Planning is useful before the year closes. It is not a way of rewriting a year that has already been filed in a hurry.
- Advice on Indian income-tax law
- Returns for individuals, businesses, and other entities
- Planning that keeps the liability inside the statute
- Opinions on particular questions
- PAN and other tax registrations
Who do you advise, and on what?
Answer
On the Income-tax Act as it applies to a person, a business, or a transaction that is about to happen. Planning is useful before the year closes. It is not a way of rewriting a year that has already been filed in a hurry.
- Advice on Indian income-tax law
- Returns for individuals, businesses, and other entities
- Planning that keeps the liability inside the statute
- Opinions on particular questions
- PAN and other tax registrations
Will you deal with a notice, a scrutiny, or a reassessment?
Answer
The reply is the case. What is conceded in the first letter is very hard to take back before the appellate authority.
- Assessments and scrutiny
- Reassessment
- Replies built from the return and the books, not from a template
Do you appear in appeal?
Answer
Yes, at both ordinary levels. The grounds should be the ones the assessment order actually raises.
- Appeal before the Commissioner of Income Tax (Appeals)
- Appeal before the Income Tax Appellate Tribunal
What about TDS, cross-border tax, and particular transactions?
Answer
Withholding, a treaty, and the tax on a deal are where routine compliance becomes a legal question. We advise before the deduction is short, or before the agreement is signed.
- TDS compliance
- International tax and double taxation avoidance agreements
- The tax effect of transactions and investments
- Disputes that have already become contested
Do you act where the department alleges evasion?
Answer
Yes. An allegation of evasion, or of an offence under the Act, is a different brief from a disagreement about a deduction. It needs a defence, not only a revised computation.
- Proceedings alleging tax evasion
- Other offences under the Income-tax Act
- Advice on what should and should not be said in a statement
The path
How a matter moves
01
The year and the notice
We identify the assessment year, the section, and the date the reply is due.
02
The computation
The return is read against the books and against what the officer has added.
03
Reply, then appeal
The assessment is answered first. An appeal is filed from the order, within limitation.
04
The next forum
If the Commissioner does not correct the order, the tribunal is prepared on the same record.
Before you instruct us
Questions on this practice
I have a notice under section 148, or a similar reassessment notice. Is that urgent?
Yes. Reassessment notices carry a response time, and the reasons recorded by the officer matter. Send the notice before you send an explanation to the department.
Can you tell me the tax on a sale before I agree the price?
Yes. That is the useful time to ask. After the agreement is signed, the question is how to report it, not how to structure it.
Do you appear before the assessing officer in person?
Yes, and we appear in the appeals that follow. A hearing is not delegated to a filing acknowledgement.
We have missed a TDS deposit. Is that only a late fee?
It can be interest, penalty, and in a serious case a prosecution. The correction should be advised before a voluntary payment is made on the wrong section.
Is this the right page for an NRI's Indian tax?
Use the NRI taxation practice for residency, treaty relief, and income that sits in two countries. A domestic assessment of an Indian resident stays here.
These answers describe the practice. They are not advice on the facts of your matter.
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