Why should HNIs setup a Private Family Trust in India?

A Private Family Trust ring-fences family wealth against commercial litigation, business risks, and personal liabilities while enabling smooth inter-generational succession without probate delays under the Indian Trusts Act, 1882.

How can NRIs reduce TDS on Indian real estate sales under Section 195?

NRIs selling immovable property in India can apply for a Lower Tax Deduction Certificate (Form 13) from the Income Tax Department to deduct TDS on actual capital gains rather than the default 20%+ surcharge on total sale consideration.

What are the statutory empanelments of Srivastava Kumar & Co.?

Srivastava Kumar & Co. (ICAI FRN: 011204N, Est. 1991) is empanelled with the Comptroller & Auditor General of India (C&AG SPJ-143) and Reserve Bank of India (RBI 005536) for statutory bank and public sector audits, and holds ICAI Peer Review Certificate 017492.

How does IBBI Registered Valuation assist in Corporate M&A and Section 56(2)(viib)?

Valuations by an IBBI Registered Valuer provide statutory immunity under Section 247 of Companies Act 2013, Rule 11UA of Income Tax Rules (Angel Tax FMV), FEMA transfer pricing, and SEBI regulations during mergers, equity infusions, and buy-outs.

How can CA students apply for Articleship at Srivastava Kumar & Co. Delhi Office?

CA Intermediate / IPCC qualified candidates (Both Groups or Single Group cleared) can apply instantly via the online portal or 1-tap WhatsApp application with dedicated CA Final study leaves and direct partner mentorship.

High-Ticket Advisory & Sector-Specific Jurisprudence • Est. 1991

Industry Disciplines & Executive Client Dossiers

A unified executive advisory repository synthesizing statutory exposure, post-tax capital architecture, mandatory deliverables, and interactive decision tools for high-paying corporate promoters, commercial landlords, tech leaders, CFOs, and global assessees.

Unified Executive Intelligence

High-Ticket Client Briefing Dossiers

Select your profile to view unified statutory risks, optimization architecture, and instant scoping gateways.

Corporate Promoters • Family Offices • Mid-Market Founders

Promoter Capital Architecture & Dual-Track Ledgers

Scope Promoter Mandate

1. Statutory Exposure

Corporate Double Tax Drag: 25% corporate tax + up to 39% dividend tax in promoter hands.
Section 68/69 Inquiries: Unexplained personal investments triggering 78% peak penal taxes.
Section 43B(h) MSME: Year-end vendor payment additions to net taxable profits.

2. Capital Architecture

Section 10(2A) Partnerships: 100% tax-exempt profit share in partners' hands.
Section 40(b) Remuneration: Tax-deductible partner salaries and 12% capital interest.
Double-Entry Family Ledgers: Reconciled personal balance sheets matching ITR Schedule AL.

3. Deliverables & Tools

• UDIN-Certified Net Worth Statements

• Section 43B(h) Vendor Audit Reports

• Private Family Trust Charters

Entity Selection Evaluator

Institutional Landlords • Commercial Plaza Owners • Portfolio Escrows

Commercial Real Estate & LRD Debt Escrows

Scope Landlord Mandate

1. Statutory Exposure

PGBP vs House Property Mismatch: Risk of losing Section 24(a) 30% statutory deduction.
Bank Interest Leakage: Disallowed borrowing interest on non-escrowed loans.
GST ITC Blockage: Input tax credit on building CAPEX trapped without structured billing.

2. Capital Architecture

Lease Rental Discounting (LRD): Structured debt escrows optimizing borrowing rates.
Uncapped Section 24(b) Interest: Full interest deduction on let-out commercial assets.
Section 26 Co-Ownership: Splitting rental streams across family entities to eliminate high surcharges.

3. Deliverables & Tools

• LRD CMA & DSCR Escrow Models

• 18% Commercial GST ITC Reconciliation

• Section 26 Co-Ownership Agreements

Read LRD Debt Guide

Tech CXOs • Cross-Border Tech Leaders • Global Contractors

US RSUs, Schedule FA & Section 44ADA Advisory

Scope Tech Mandate

1. Statutory Exposure

₹10 Lakh Penalty u/s 43: Black Money Act penalty for omitting foreign brokerage accounts in Schedule FA.
Double Tax on US Equity: Unclaimed Foreign Tax Credit (FTC Form 67) on US Form 1042-S.
18% IGST on Exports: Trapped funds without GST Letter of Undertaking (LUT).

2. Capital Architecture

Schedule FA Disclosures: Flawless reporting for Charles Schwab, Morgan Stanley, and E*TRADE.
Foreign Tax Credit (Form 67): Full offset of US federal withholding against Indian liability.
Section 44ADA 50% Allowance: Half of gross receipts claimed as presumptive expense for global contractors.

3. Deliverables & Tools

• Schedule FA & Form 67 ITR Filings

• GST LUT Export Filings & FIRC Tracking

• Section 80-IAC DPIIT Tax Holidays

Launch US RSU Calculator

Corporate CFOs • Finance Directors • Corporate Controllers

Banking Covenants, Drawing Power & ICFR Assurance

Scope CFO Mandate

1. Statutory Exposure

Drawing Power (DP) Deficits: Unreconciled book debts triggering penal interest.
Companies Act ICFR Deficiencies: Adverse auditor remarks under CARO 2020.
Section 148A Notice Risks: 3-year / 10-year limitation reopening exposures.

2. Capital Architecture

CMA Modeling & MPBF: Sustaining Debt-Service Coverage Ratios (DSCR > 1.35x).
Working Capital Acceleration: Compressing Cash Conversion Cycles (CCC) to release bank limit.
ICFR Controls Framework: Robust risk control matrices aligned with ICAI Standards.

3. Deliverables & Tools

• Audited CMA Data & Stock Audit Reports

• 20-Digit LEI Code Certifications

• CARO 2020 Statutory Audit Assurance

Launch CCC & ROCE Modeler

Non-Resident Indians • Global Inbound Corporates • GIFT City Funds

Section 195 Form 13 Lower TDS & 15CA/15CB Clearance

Scope NRI Mandate

1. Statutory Exposure

Excess 20%–30% Property TDS: Capital trapped at buyer source during Indian real estate sale.
Bank Repatriation Lockups: Foreign outward wire delays without Rule 37BB clearance.
Dual Tax Residency: Conflicting residency claims under Section 6(1) and DTAA tie-breaker rules.

2. Capital Architecture

Section 195 Form 13 Certificate: Reducing withholding tax to actual net capital gains.
Form 15CB CA Certification: Executing statutory 18-digit UDIN clearances under Rule 37BB.
GIFT City IFSC Section 80LA: 10-year 100% tax holiday regime for Family Investment Funds.

3. Deliverables & Tools

• Form 15CA/15CB UDIN Clearances

• Section 195(2) / Form 13 Certificates

• RBI FIRMS Form FC-GPR Reporting

Launch NRI Residency Tool

Sector Directory

Full Industry Sectors & Technical Experience

Specialized audit assurance, taxation, and regulatory accounting across core industries.

Sector:

C&AG & RBI Empanelled

Banking, NBFCs & BFSI

Statutory branch audits, concurrent audits, stock & credit inspections, RBI IRAC asset classification (NPA provisioning), and C&AG (SPJ-143) / RBI (005536) empanelled public sector bank audits.

Empanelment Profile

Section 10(23C) & 12AB

Education, Universities & Schools

Statutory audit under Form 10B/10BB for educational trusts and societies, Section 10(23C) & Section 12AB income tax exemptions, Fee Regulatory Committee compliance, and FCRA audit certifications for foreign endowments.

Educational Trust Audits

F&B GST & Ind AS 116

Hospitality, Hotels & Restaurants

Dual-rate GST compliance (5% without ITC vs 18% with ITC for room tariff thresholds), food delivery platform Section 52 TCS reconciliations, banquet lease accounting under Ind AS 116, and liquor license VAT filings.

Hospitality Advisory

Inverted Duty & ICFR

Healthcare, Hospitals & Pharma

Internal financial controls (ICFR) reviews for multi-specialty hospitals and diagnostic chains, GST input tax credit reconciliations for inverted duty rate structures on medical devices, and Section 35AD CAPEX deductions.

Healthcare Assurance

Customs & E-Way Bill

Aviation, Logistics & Freight

Section 129/130 GST transit interception defense, multi-modal transport logistics Input Tax Credit (ITC) audits, aircraft lease taxation, and bonded warehouse customs compliance.

Logistics Tax Advisory

RERA & LRD Escrow

Real Estate & High Rent Assets

Lease Rental Discounting (LRD) debt structuring, uncapped Section 24(b) interest deductions, RERA Form 3 CA withdrawal certifications, joint development agreement (JDA) Section 45(5A) capital gains, and commercial plaza GST.

Real Estate Structuring

Section 80-IAC & Schedule FA

Technology & Venture Startups

DPIIT Section 80-IAC 3-year tax holidays, Rule 11UA / DCF valuation reports for equity rounds, Section 44ADA 50% presumptive taxation for remote tech leaders, and Schedule FA US RSU Black Money Act compliance.

Tech & Startup Desk

PLI & Section 43B(h)

Manufacturing & Engineering

Production Linked Incentive (PLI) incremental production certifications, Section 43B(h) MSME 45-day vendor payment compliance, State Industrial Capital Investment Subsidies (15%–25%), and bank Drawing Power (DP) CMA modeling.

Manufacturing Schemes

Trusts Act 1882 & Schedule AL

Family Offices & Private Trusts

Consolidated family balance sheets, double-entry private ledgers to defend against Section 68/69 scrutiny, Indian Trusts Act 1882 asset ring-fencing, probate bypass, and GIFT City IFSC Family Investment Fund setups.

Private Trust Advisory