Taxation
Comprehensive direct and indirect tax services — compliance, advisory, transfer pricing, and representation before tax authorities and appellate forums.
Our Taxation Practice
The Taxation practice at PSCA & Co. covers direct and indirect tax compliance, advisory, and representation. With the introduction of the Income Tax Act 2025 and the continued evolution of GST regulations, the firm's tax professionals engage continuously with legislative and regulatory changes.
The direct tax practice covers corporate taxation, partnership and proprietorship structures, capital gains, deemed dividend, and cross-border taxation under DTAA. The indirect tax practice covers the full GST lifecycle — registration, compliance, input tax credit, DRC-01 responses, and assessment proceedings.
Where disputes arise, the firm represents clients before the Income Tax Officer, CIT(A), the ITAT, and GST adjudicating and appellate authorities.
Scope of Services
Corporate & Business Tax
Annual tax compliance for companies, LLPs, partnerships, and proprietorships including return filing, advance tax planning, and Form 26AS reconciliation.
Tax Audit (Sec. 44AB)
Tax audit under Section 44AB of the Income Tax Act 2025, Form 3CA/3CB and 3CD preparation with clause-wise verification and reconciliation with statutory accounts.
Transfer Pricing
Transfer pricing documentation (Form 3CEB), benchmarking studies, advance pricing agreements, and representation before the TPO and DRP.
GST Compliance & Advisory
GST registration, monthly/quarterly return filing (GSTR-1, 3B), annual return (GSTR-9), ITC reconciliation, HSN classification, and GST health checks.
Appellate Representation
Drafting and filing of appeals before CIT(A), ITAT, and GST authorities. Preparation of written submissions, factual notes, and legal briefs for contested assessments.
International Taxation & Cross-Border Advisory
Comprehensive advisory on international tax and cross-border structuring — DTAA interpretation, withholding tax advisory, Form 15CA/15CB certification, PE exposure analysis, and deemed residency assessment. Transfer pricing documentation and representation before the TPO for international transactions. FEMA advisory covering overseas direct investments, ECB, current account transactions, and inbound investment structuring. Advisory on tax-efficient holding structures for cross-border M&A and multi-jurisdictional business operations.
Our Tax Approach
Annual Planning
Pre-year-end tax planning sessions to identify timing of income, expenditure, capital gains, and advance tax optimisation within the statutory framework.
Compliance Execution
Timely preparation, review, and filing of returns — direct and indirect — with internal checklists verified at manager and partner level before submission.
Notices & Assessments
Prompt response to scrutiny notices, DRC-01 issuances, and assessment orders — with documented factual and legal positions prepared for every response.
Advisory & Opinions
Written tax opinions on specific transactions, structuring questions, and M&A tax matters — clearly distinguishing facts, applicable law, and professional judgement.