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Direct Tax Advisory & Litigation

Steering through the transition to the Income-tax Act, 2025 with a steady hand.

Overview

About this practice area.

India's direct-tax law has been rewritten: the Income-tax Act, 2025 is in force from 1 April 2026, replacing the six-decade-old 1961 Act with a unified 'tax year', renumbered provisions, and new TDS section codes — while returns and proceedings for earlier years continue under the old Act. The firm handles the complete direct-tax cycle across both frameworks — computation and return filing, quarterly TDS compliance under the new codes, considered tax planning before transactions, and drafting and representation when the department asks questions. Positions taken are positions the firm is prepared to defend.

01

Both Acts, one desk

Old-Act years and new-Act tax years handled with the same hands — nothing lost in the transition.

02

Matched to records

Returns reconciled with 26AS and AIS before filing — the mismatch notices never start.

03

Defended positions

From the first notice to the appellate forum — continuity of the same hands on the matter.

What We Cover

Scope, explained — with documents required.

Open any item below to see what it involves and what is generally needed to begin.

01

Income Tax Return Filing

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What is this

Computation of total income and tax thereon, and filing of the applicable return for individuals, HUFs, firms, LLPs, companies, and trusts — including regime selection, claiming of eligible deductions, and verification. With the Income-tax Act, 2025 in force from 1 April 2026, the firm files under both regimes: returns for FY 2025-26 (AY 2026-27) and earlier years under the Income-tax Act, 1961, and returns from Tax Year 2026-27 onwards under the new Act with its unified 'tax year' framework.

Documents generally required

  1. PAN and Aadhaar
  2. TDS certificates: Form 16 / 16A for earlier years; Form 130 / 131 from Tax Year 2026-27
  3. Bank statements / interest certificates for all accounts
  4. Investment and deduction proofs (LIC, PPF, ELSS, mediclaim, etc.)
  5. Home loan interest certificate, if any
  6. Capital gains statements from broker / mutual fund (for shares & MF)
  7. Rent receipts / rental income details, if applicable
  8. Books of account or summary of business income, for business/profession
  9. Details of foreign assets / income, if any
Note: The annual tax statement — Form 26AS for old-Act years, Form 168 under the 2025 Act — and AIS are verified before filing so that reported income matches the department's records; the most common reason for notices is a mismatch here. During the transition, quoting the correct year label and form numbers matters.
Documents may vary with the facts of each case. This information is general in nature and does not constitute professional advice.
02

TDS Returns

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What is this

Quarterly filing of TDS/TCS statements along with challan verification, PAN validation, and generation of TDS certificates for deductees. For payments from 1 April 2026 (Tax Year 2026-27 onwards), statements are filed under the Income-tax Act, 2025 using the renumbered forms — Form 138 (salary TDS, section 392), Form 140 (resident non-salary TDS, section 393(1)), Form 144 (non-resident TDS, section 393(2)), and Form 143 (TCS, section 394) — with certificates issued in Form 130 / Form 131 (replacing Forms 16 / 16A). Statements for periods up to 31 March 2026 continue under the 1961 Act in the familiar Forms 24Q / 26Q / 27Q / 27EQ with the old 194-series section codes.

Documents generally required

  1. TAN and deductor details
  2. Challan details of TDS deposited (CIN / BSR code, date, amount)
  3. Deductee-wise details: PAN, name, amount paid, TDS deducted, applicable section code
  4. Salary breakup and investment declarations of employees (for salary statements, Q4)
  5. Previous return token / acknowledgement (for corrections and continuity)
Note: The governing law follows the date of payment, not the date of filing — Q4 of FY 2025-26 is filed in the old forms even if filed after April 2026, while any Tax Year 2026-27 transaction must use the new form numbers and section codes, or the statement is treated as defective. Late filing also attracts a per-day fee under the applicable Act.
Documents may vary with the facts of each case. This information is general in nature and does not constitute professional advice.
03

Tax Planning & Advisory

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What is this

Considered, lawful structuring of income, investments, and transactions to manage tax efficiently — regime comparison, salary structuring, capital gains planning, business reorganisation, and advisory on specific transactions before they are undertaken. This includes transition advisory on the Income-tax Act, 2025: how the new tax-year framework, renumbered provisions, and codified regimes apply to a client's facts from 1 April 2026.

Documents generally required

  1. Latest income tax return and computation
  2. Details of current income sources and investments
  3. Particulars of the proposed transaction or arrangement
  4. Financial statements, in case of business entities
Note: Planning works best before the transaction, not after — a short consultation before signing usually saves more than any post-facto remedy.
Documents may vary with the facts of each case. This information is general in nature and does not constitute professional advice.
04

Assessments & Representation

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What is this

Drafting of replies and representation before income-tax authorities in scrutiny assessments, reassessments, rectifications, and penalty proceedings — including e-proceedings on the income-tax portal. Proceedings for years up to AY 2026-27 continue under the Income-tax Act, 1961 notwithstanding its repeal, while matters from Tax Year 2026-27 onwards arise under the Income-tax Act, 2025 — the firm represents under both frameworks.

Documents generally required

  1. Copy of the notice / communication received
  2. ITR and computation for the relevant year
  3. Books of account and financial statements for the year
  4. Supporting evidence for the items questioned (bills, agreements, bank proofs)
  5. Income-tax portal login credentials
Note: Timelines in notices are strict — share the notice as soon as it is received so an adjournment or complete reply can be planned properly.
Documents may vary with the facts of each case. This information is general in nature and does not constitute professional advice.
How We Work

Three entries to every engagement.

01

Understand & scope

A short discussion to understand the facts, the records available, and the outcome required — followed by a clear scope.

02

Execute with diligence

Work performed against a checklist and a calendar — documents verified, positions reasoned, drafts reviewed before anything is filed or signed.

03

Report & stand by it

Deliverables explained in plain terms, records handed over in order, and the firm available for whatever follows — queries, notices, or next steps.

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