Premlata Purohit and AssociatesLoading…
Pillar 02
Income tax compliance, planning, representation and litigation support for individuals, businesses, trusts and not-for-profit organisations across India and cross border situations. The Income Tax Act, 2025 came into force from 1 April 2026 and applies to AY 2027-28 onwards; the Income Tax Act, 1961 continues to govern matters relating to earlier assessment years.
What this pillar covers
The direct tax practice supports clients across the full lifecycle of an income tax matter, from advance tax planning at the start of the year, through return filing, scrutiny and faceless assessment, to appeals at every level. Tax planning is conducted within the law, never around it: the firm declines aggressive structures that rely on form over substance. Representation work is led by Chartered Accountants with deep familiarity of faceless and physical assessment procedures, with counsel engaged where required at higher appellate forums.
Sub services
01
Preparation and electronic filing of income tax returns for individuals, Hindu Undivided Families, partnership firms, Limited Liability Partnerships, private and public companies, charitable trusts, co-operative societies and non resident assessees. Engagements include review of past filings, rectification under Section 154, revision under Section 264 where applicable, and updated return filing under Section 139(8A) within the permitted window.
02
Annual tax planning aligned to the assessee's income profile, structuring of remuneration and benefits within the framework of Sections 17 and 10, capital gains planning under Sections 54, 54F, 54EC and 54B, succession and estate considerations including the application of Section 56(2)(x), and choice between the new and old regimes under Section 115BAC and the corresponding provisions of the Income Tax Act, 2025.
03
Periodic deposit of tax deducted at source and tax collected at source, return filing in Form 24Q for salaries, Form 26Q for resident payments, Form 27Q for non resident payments and Form 27EQ for collections. Issuance of certificates in Form 16, 16A and 27D. Lower or nil deduction certificate applications under Section 197. Correction statements where mismatches arise. Reconciliation with Form 26AS and the Annual Information Statement.
04
Drafting and submission of responses to notices issued under Sections 142(1), 143(2) and 148 in faceless assessment proceedings. Preparation of reconciliations, evidentiary submissions and written submissions before the National Faceless Assessment Centre. Coordination with the assessing officer through the e-proceedings facility. Engagement covers the full life of the assessment up to issue of the assessment order.
05
Drafting of grounds of appeal, statement of facts, paper books and written submissions. Representation before the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. At the High Court and Supreme Court the firm works in association with counsel; engagement scoping covers brief drafting, factual support and coordination with counsel through the matter.
06
Support during and after action under Section 132, Section 132A and Section 133A of the Income Tax Act. Preparation of submissions to the assessing authority, verification of seized material, preparation of the cash flow and asset statement, and representation in subsequent assessment and penalty proceedings. Where applicable, settlement applications under the Direct Tax Vivad se Vishwas Scheme or successor scheme.
07
Transfer pricing study covering the determination of arm's length price for international transactions and specified domestic transactions under Sections 92 to 92F. Documentation in Form 3CEB, master file and country by country reporting where the assessee crosses the prescribed thresholds. Advance Pricing Agreement (APA) support, including drafting, submissions and ongoing engagement with the APA team. Representation in transfer pricing assessment and Dispute Resolution Panel proceedings.
08
Application of Double Taxation Avoidance Agreements, residency determination under Section 6 read with the relevant treaty, withholding tax certification under Section 195, foreign tax credit claims under Rule 128, expatriate taxation including tax equalisation calculations, and advisory on Place of Effective Management under Section 6(3).
09
Certification for foreign remittances under the Income Tax Act and FEMA. Form 15CB certification by a Chartered Accountant where required, supported by the underlying documentation, withholding tax computation under the relevant treaty and chargeability analysis. Form 15CA filed by the remitter through the e-filing portal.
10
Application for Permanent Account Number for individuals, entities and non residents. Application for Tax Deduction Account Number. Filing of applications under Section 197 for nil or lower withholding certificates and follow through with the assessing authority until issue.
11
Registration under the Equalisation Levy provisions, periodic deposit, return filing in Form 1, and advisory on the applicability of the levy on specified services and e-commerce supply or services where the levy continues to apply.
Our approach
The firm begins by reviewing the client's last three years of returns, assessment history and ongoing matters. Open notices, refunds awaited and matters at appellate forums are mapped before any new work begins.
For retained clients, an annual planning meeting at the start of the financial year sets the year's compliance calendar, expected investment decisions, capital transactions and any structural matters that warrant review.
Advance tax, TDS, periodic returns and statutory filings are tracked on the firm's compliance calendar. Reminders are issued before each due date; deviations are surfaced in writing.
Returns are prepared by the engagement team with substantive review by a Chartered Accountant before-filing. Reconciliation with Form 26AS, AIS and TIS is mandatory.
Notices received during the year are responded to within the timeline. Faceless assessment matters are tracked end to end. Significant matters are escalated to the proprietor.
After year end, a closing review covers refund tracking, demand reconciliation, pending appeals and the position to be carried into the next year.
Frequently asked questions
Annual return filing, ongoing scrutiny, an appeal at any forum, transfer pricing or a specific question, the firm is reachable through the office or via the contact form.