Forensic Audit Cost India: Investigation Fees, Expert Witness & Timeline (2025-26 Guide) Featured Answer: Forensic audit costs in India range from ₹50,000 for basic investigations to ₹5,00,000+ for complex, multi-entity fraud examinations. Pricing is typically structured as a daily rate (₹15,000 – ₹50,000/day) or a fixed-fee engagement based on scope. Expert witness fees for court […]
Category Archives: Business Model
Business Model
SEBI Takeover Code Valuation: Regulation 22, Open Offer Price & Independent Valuer Featured Answer: The SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 — commonly known as the SEBI Takeover Code — mandate an open offer to public shareholders when an acquirer crosses prescribed shareholding thresholds. The offer price is determined under Regulation 8, […]
GIFT City IFSC: Fund Setup, Tax Benefits, FEMA Exemptions & Compliance Featured Answer: Gujarat International Finance Tec-City (GIFT City) in Gandhinagar houses India’s first International Financial Services Centre (IFSC), regulated by the International Financial Services Centres Authority (IFSCA). Entities operating from GIFT IFSC enjoy 100% income tax deduction for 10 out of 15 years under […]
Founder Personal Tax Planning: ESOP Exit, Capital Gains, HUF & Holding Structures Featured Answer: Startup founders in India face a unique set of tax challenges — from ESOP perquisite taxation at the time of exercise under Section 17(2)(vi), to capital gains on share sales under Section 112A, to structuring wealth through HUF entities and holding […]
GST Appeal Cost: Pre-Deposit, CA/Lawyer Fees & Tribunal Expenses (2025-26 Guide) Featured Answer: GST appeal costs vary from ₹15,000 to ₹2,00,000+ in professional fees depending on the demand amount and complexity. Additionally, you must pay a mandatory pre-deposit of 10% of the disputed tax for first appeals under Section 107, and 20% for Appellate Tribunal […]
Ind AS 116 Lease Accounting: Impact on Valuation, EBITDA & Financial Ratios Featured Answer: Ind AS 116 (Leases) fundamentally alters how leased assets appear on balance sheets by requiring lessees to recognise a right-of-use (ROU) asset and a corresponding lease liability for virtually all leases. This capitalisation shifts operating lease expenses from the profit & […]
RERA Compliance for Builders & Developers: Registration, Escrow & Penalties Featured Answer: The Real Estate (Regulation and Development) Act, 2016 (RERA) mandates that every real estate project exceeding 500 sq. metres or eight apartments must be registered with the state RERA authority before advertisement or sale. Builders must deposit 70% of amounts collected from allottees […]
Patent & IP Valuation: Relief from Royalty, Excess Earnings & Multi-Period Methods Featured Answer: Intellectual property valuation in India relies on three primary approaches — the income approach (Relief from Royalty and Multi-Period Excess Earnings methods), the market approach, and the cost approach (reproduction and replacement cost). For patents, the Relief from Royalty method estimates […]
Interest Under Section 234A, 234B, 234C: Computation & Waiver 📌 Quick Answer: The Income Tax Act levies penal interest under three sections — Section 234A (delay in filing return), Section 234B (default in payment of advance tax), and Section 234C (deferment of advance tax instalments). Interest is charged at 1% per month or part thereof […]
Registered Office Change: Within City, State & Interstate — ROC Filing 📌 Quick Answer: A company may change its registered office within the same city (by Board resolution and INC-22 filing), within the same state but to another ROC jurisdiction (by special resolution and INC-23 filing requiring Regional Director approval), or from one state to […]