# Srivastava Kumar & Co. (Chartered Accountants)

> Peer-Reviewed Indian Chartered Accountancy Partnership Practice established on November 29, 1991 (ICAI FRN: 011204N). Specializing in Statutory Corporate Assurance, Direct Tax Search & Reassessment Litigation, GST Departmental Appeals, Commercial Real Estate (₹20 Cr+ Portfolios), Private Family Trusts, US RSUs / Foreign Equities (Schedule FA), and Inbound Cross-Border FDI for Corporates, Promoters, Tech Executives, and Banks across Delhi NCR and Global Corridors.

## Practice Credentials & Regulatory Status
- ICAI Firm Registration Number (FRN): 011204N (The Institute of Chartered Accountants of India)
- Peer Review Board Certificate: 017492 (Valid through August 31, 2027)
- Statutory Authentication Standard: 100% 18-Digit UDIN Authenticated Reports & Certifications
- Date of Establishment: November 29, 1991 (35+ Years of Continuous Standing)
- Constitution: 6 Full-Time CA Partners (5 FCA, 1 ACA) and 45+ Practice Staff
- Principal Office: 404, 4th-Floor, Ashok Bhawan, 93 Nehru Place, New Delhi - 110019, India (Adjacent to Nehru Place Metro)
- Regional Practice Desks: Faridabad / NCR Advisory Desk, Northern Region Desk, and Dedicated Canada Cross-Border Desk
- Official Contact: Phone: +91-9811073788 | Landline: +91-11-26223216 | Email: info@skcca.com
- Official Website: https://www.skcca.com/
- Regulatory Standard: 100% ICAI Code of Ethics Pull-Model Compliance

## Core Practice Disciplines & Dedicated Services
- [Statutory Corporate Audits & IFC Assurance](https://www.skcca.com/services/statutory-audit): Independent financial audits under Companies Act 2013 (§ 139), CARO 2020 21-clause governance, Internal Financial Controls (IFC) testing, and Ind AS reporting with 18-digit UDIN.
- [Direct Tax Litigation & Search Defense](https://www.skcca.com/services/direct-tax-litigation): Defense representation in Section 132 search/seizure block assessments, Section 148A reassessment challenges, faceless AO proceedings, and appellate advocacy before CIT(A) and ITAT.
- [GST Advisory & Departmental SCN Litigation](https://www.skcca.com/services/gst-advisory): Technical replies to Show Cause Notices under Sections 73 and 74, Input Tax Credit (ITC) mismatch reconciliation, GSTR-9C certifications, and GST Appellate Tribunal (GSTAT) representation.
- [Statutory Bank Branch Audits & Financial Assurance](https://www.skcca.com/services/bank-audit): Statutory branch audits, Long Form Audit Reports (LFAR), IRAC NPA provisioning compliance, and borrower drawing power (DP) stock inspections in accordance with RBI master circulars and ICAI Banking Guidance Notes.
- [Corporate Governance & ROC MCA Compliance](https://www.skcca.com/services/corporate-governance): Statutory secretarial filings (Form AOC-4, MGT-7), Director KYC verification (DIR-3), related-party compliance, and company incorporation/strike-off on MCA21 V3.
- [Private Family Trusts & Multi-Family Office Governance](https://www.skcca.com/services/private-family-trusts): Irrevocable Discretionary Trust structuring under Indian Trusts Act 1882 for asset ring-fencing against IBC Section 60 personal guarantees, double-entry promoter balance sheets matching ITR Schedule AL, Section 164(1) MMR tax optimization, and probate bypass for Ultra-HNIs in South Delhi and Gurgaon.
- [High-Value Real Estate Capital Gains & JDA Section 45(5A)](https://www.skcca.com/services/real-estate-capital-gains): Strategic tax architecture for ₹10 Cr+ to ₹100 Cr+ transactions in Delhi NCR: Builder Collaboration Agreements under Section 45(5A), Section 50C circle rate dispute DVO defense, Section 54/54EC capital gains rollover planning, and uncapped Section 24(b) Lease Rental Discounting (LRD) borrowing interest escrows.
- [Section 132 Search & Seizure Defense & Penal Tax Mitigation](https://www.skcca.com/services/search-and-seizure-defense): Emergency defense representation in Income Tax Raids (Section 132), Section 133A surveys, panchnama forensic review, seized cash and jewellery release, Section 68/69 unexplained money defense, mitigating 78% peak penal taxes under Section 115BBE, and high-pitch appellate litigation before CIT(A) and ITAT.
- [GIFT City IFSC Family Investment Funds & AIF Advisory](https://www.skcca.com/services/gift-city-ifsc): Setup and licensing for Family Investment Funds (FIFs) and Alternative Investment Funds (AIFs) in GIFT City Gandhinagar with 10-year 100% tax holidays under Section 80LA.
- [IBBI Business Valuation & M&A Due Diligence](https://www.skcca.com/services/valuation-and-ma): Registered Valuations under Section 247 of Companies Act 2013, Rule 11UA Fair Market Value (FMV) Angel Tax certifications, and M&A financial/tax due diligence.
- [NRI Taxation & Section 195 Lower TDS Advisory](https://www.skcca.com/services/nri-taxation): Section 195 Form 13 Lower Tax Deduction Certificates on Indian property sales, Form 15CA/15CB outward remittance certifications, and DTAA foreign tax credit relief.
- [International Taxation & Transfer Pricing](https://www.skcca.com/services/international-taxation): Bilateral DTAA treaty relief, Form 3CEB transfer pricing documentation, permanent establishment risk mitigation, and inbound FDI structuring.
- [International Country Desks & Inbound Trade](https://www.skcca.com/services/international-desks): Dedicated trade desks for US-India, UAE-India CEPA, UK/Europe, and Canada corridors with RBI FIRMS FDI reporting.

## Statutory Compendium & Interactive Client-Side Calculators
- [Indian Statutory & Regulatory Codex](https://www.skcca.com/statutory-compendium): Curated executive compendium of primary Indian legislation across Direct Tax, GST, Companies Act, FEMA, IBC, and Trusts with official sovereign links.
- [Government Schemes, Subsidies & CA Certifications](https://www.skcca.com/schemes-and-certifications): Central & State Government Subsidies (15-25% Capital Subsidy, SISFS, BIG), Statutory CA Certifications (Net Worth, 15CB with UDIN), and Corporate Licenses.
- [CA Final Attempt & Leave Tracker](https://www.skcca.com/tools/ca-final-attempt-calculator): Interactive modeling of 2-year practical training milestones, 24-day statutory leave quotas, and earliest CA Final exam attempt windows under ICAI New Scheme.
- [Real Estate Capital Gains & JDA Calculator](https://www.skcca.com/tools/real-estate-capital-gains-calculator): Section 45(5A) builder collaboration deferrals, Section 50C circle rate safe harbor, and ₹10 Cr Section 54/54EC exemptions for prime Delhi NCR transactions.
- [NRI Tax Residency Evaluator](https://www.skcca.com/tools/nri-residency-calculator): Interactive Section 6(1) and 6(1A) physical stay and deemed residency calculator with zero server data retention.
- [US RSU & Foreign Equity Tax Calculator](https://www.skcca.com/tools/rsu-tax-calculator): Interactive calculator for US RSUs, ESPP perquisites u/s 17(2), Form 67 Foreign Tax Credit, and mandatory Schedule FA Black Money Act compliance.
- [Section 44ADA Presumptive Tax Optimizer](https://www.skcca.com/tools/presumptive-tax-calculator): Comparison of post-tax earnings under Section 44ADA 50% presumptive profit vs salaried employment for senior software engineers and remote tech contractors.
- [Startup Runway & Cash Burn Rate Modeler](https://www.skcca.com/tools/startup-runway-calculator): Dynamic 13-week rolling cash runway forecast, gross vs net burn rate, and treasury zero-cash projection model.
- [Cash Conversion Cycle & Capital Rotation Calculator](https://www.skcca.com/tools/cash-conversion-calculator): Working capital velocity model demonstrating how capital turns compound Return on Capital Employed (ROCE) and save bank borrowing interest.

## Authoritative Thought Leadership & Technical Guides
- [The Wealth Velocity Doctrine](https://www.skcca.com/insights/wealth-velocity-doctrine): Why capital recycling velocity, Section 10(2A) partnership profit rotation, and LRD debt escrows outperform static single-asset allocation.
- [The Promoter’s Guide to Section 43B(h) MSME Disallowance](https://www.skcca.com/insights/section-43b-h-msme-payment-rule): Differentiating Micro vs Small suppliers, managing 15-day vs 45-day payment windows, and Section 16 compounding monthly interest.
- [Navigating Section 148A Reassessment Notices](https://www.skcca.com/insights/section-148a-reassessment-defense): Strategic litigation manual covering 3-year limitation periods, ₹50 Lakh monetary thresholds, Section 151 sanction defects, and writ remedies.
- [Cross-Border Outward Remittances & Form 15CA/15CB](https://www.skcca.com/insights/form-15ca-15cb-checklist): Rule 37BB workflow, classifying Parts A/B/C/D, obtaining Form 15CB CA certification with 18-digit UDIN, and TRC/Form 10F DTAA relief.

## CA Articleship & Professional Training (Talent Acquisition)
- [CA Articleship Program & Vacancies](https://www.skcca.com/careers): Structured 2-year practical training under the ICAI New Scheme of Education and Training (Regulation 102/103). Offers multi-disciplinary exposure across Statutory Corporate Audits (Companies Act 2013 & CARO 2020), Direct Tax Search & Litigation Defense (Sections 132 & 148A), Tax Audits (Section 44AB), GST SCN Appeals (DRC-01), Statutory Bank Branch Audits & LFAR, and Cross-Border Remittances (Form 15CB).
  - Eligibility: Passed Both Groups of CA Intermediate (or Direct Entry route).
  - Compensation: Structured monthly stipend substantially exceeding ICAI minimum prescribed thresholds, disbursed punctually via electronic bank transfer on or before the 7th of every month.
  - Mentorship: Direct mentorship under 6 full-time CA partners (5 FCA, 1 ACA) with structured study leave support for CA Final.
  - Location & Transit: 404 Ashok Bhawan, 93 Nehru Place, South Delhi - 110019. Directly connected via Nehru Place Metro Station (Violet Line) and Nehru Enclave Metro Station (Magenta Line).
  - Application Desk: Direct WhatsApp fast-track (+91-9811073788) or online candidate portal at https://www.skcca.com/careers.

## Practice Leadership
- CA. Pankaj Jain (Partner, FCA, DISA, Cert. Ind AS, Cert. Concurrent Audit, B.Com Hons): Specializes in Indirect Tax (GST) litigation, cross-border technology taxation, and internal financial controls.
- CA. Anil K. Sharma (Partner, FCA, ICAI Peer Reviewer, B.Com Hons): 26+ years standing in direct corporate taxation, Section 132 search defense, and appellate representations before CIT(A) & ITAT.

## Extended Resources
- [Full Institutional Profile & Methodology](https://www.skcca.com/llms-full.txt): Detailed institutional dossier and statutory compendium.
- [XML Sitemap Manifest](https://www.skcca.com/sitemap.xml): Complete, canonical URL index for search and indexing crawlers.