Start-Up Compliance

Start-Up Financial & Legal Advisory

Raising capital, structuring equity, drafting investor agreements, and planning an ESOP scheme all sit at the intersection of finance and law. Getting any one of these wrong — the wrong valuation, a poorly drafted SHA, or an ESOP without board approval — can unravel a funding round, create tax exposure, or generate disputes that destroy founder relationships. We get them right.

Applies to: rocket_launch Startups Preparing for Seed or Angel Rounds trending_up Growth-Stage Companies Raising Series A/B workspace_premium Founders Building ESOP Schemes for Teams handshake Companies Closing Convertible Note or SAFE Rounds
What We Do

The Financial & Legal Infrastructure Behind Every Successful Raise

From the business plan that opens the first investor conversation to the ESOP scheme that retains the team that makes the product — we build every financial and legal document your startup needs at every stage of growth.

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Financial Planning

Business Plan & Financial Projections

A business plan is not a formality — it is the analytical foundation from which every investor conversation, every funding round, and every strategic decision flows. Investors, banks, and institutional lenders evaluate the financial model behind the plan as rigorously as they evaluate the product. Vague revenue assumptions, unsupported growth rates, and an absence of unit economics signal financial immaturity — even when the product is strong. We build detailed, bottoms-up financial models: revenue projections built from first principles (pricing, volume, conversion rate, sales cycle), cost structures broken down by function, working capital analysis, cash flow forecasts, and scenario modelling across base, optimistic, and conservative cases. The output is a business plan and financial model that stands up to investor scrutiny and integrates directly with the pitch deck narrative.

trending_up Revenue Model Bottoms-up revenue build from pricing, volume, and conversion — by product line, geography, or customer segment
calculate Unit Economics CAC, LTV, gross margin, contribution margin, payback period — the numbers every investor asks for in the first five minutes
timeline 3–5 Year Projections P&L, Balance Sheet, and Cash Flow statements for 3–5 years — base, optimistic, and conservative scenarios with clearly stated assumptions
water_drop Burn Rate & Runway Monthly burn analysis, cash runway at current spend, and the effect of the fundraise on extending runway to the next milestone
Delivered as an editable Excel/Google Sheets model plus a written narrative — compatible with most investor data room formats arrow_forward
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Investor Readiness

Pitch Deck Preparation for Investors

A pitch deck has one job: to earn the next meeting. Most founders build decks that describe the product at length but fail to answer the questions investors actually care about — how large is the market, why will this team win, what is the business model, how does the company make money, what has traction proven, and how will this specific round of capital get the company to the next fundable milestone? We work with founders to build the financial and strategic narrative that goes into the deck: the market sizing methodology (TAM/SAM/SOM), the revenue model articulation, the unit economics summary, the fundraise use-of-funds and runway analysis, and the valuation rationale — all in a format that investors recognise and trust. The financial slides we produce are consistent with the underlying model, so there are no contradictions between the deck and the data room.

pie_chart Market Slides
  • TAM / SAM / SOM sizing
  • Bottoms-up methodology
  • Competitive positioning
bar_chart Financial Slides
  • Revenue & unit economics
  • Use of funds & runway
  • Historical traction metrics
payments Ask Slide
  • Raise amount & valuation
  • Deployment breakdown
  • Next milestone achieved
info We build the financial content and narrative — your design team or ours translates it into a presentation; consistency between deck and data room is guaranteed
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Valuation

Valuation Report for Fundraising (FEMA & Income Tax)

A startup's valuation is not just a commercial negotiation outcome — it is a regulated number with significant legal and tax consequences. Under FEMA (Foreign Exchange Management Act), when a startup issues shares to a foreign investor (FDI), the price per share must be at or above the Fair Market Value (FMV) determined by a SEBI-registered Merchant Banker or a Chartered Accountant using DCF methodology — and this must be documented before the funds are received. Under the Income Tax Act, when a company issues shares to a resident investor at a price above FMV, the excess is taxable as income of the company under Section 56(2)(viib) — the angel tax provision — unless the company has DPIIT recognition or the investor qualifies for exemption. We prepare compliant valuation reports under both FEMA and Income Tax rules: DCF-based valuations for FEMA compliance, FMV computations for angel tax purposes, and valuation certificates for ESOP scheme implementation and buyback pricing.

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FEMA Valuation (Foreign Investment)
Price per share must be ≥ FMV determined by DCF method as per FEMA 20(R) — required before receiving FDI; CA certificate or merchant banker report; filed with RBI via FC-GPR
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Section 56(2)(viib) Angel Tax Valuation
When issuing shares to resident investors above FMV — excess over FMV is taxable as income; valuation report documents FMV under Rule 11UA to determine the threshold
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ESOP & Sweat Equity Valuation
FMV on date of ESOP grant determines the option exercise price; perquisite tax on exercise is computed on FMV at exercise minus exercise price; annual valuation required
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DCF & Comparable Company Methods
We use DCF (Discounted Cash Flow) and CCA (Comparable Company Analysis) methods — documented with financial model, assumptions, and CA certification suitable for regulatory filing
Valuation report must be obtained before the funding transaction — a post-facto valuation for FEMA compliance is not acceptable and can attract RBI penalties arrow_forward
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Investment Agreements

Term Sheet, SHA & SSA Drafting & Review

The term sheet sets the commercial framework of an investment — valuation, investment amount, equity stake, governance rights, liquidation preferences, anti-dilution protection, and key conditions. Most founders sign term sheets without fully understanding the long-term governance implications: a 1× participating liquidation preference, broad weighted average anti-dilution, or an investor-friendly board composition can dramatically shift value and control away from founders in future rounds or at exit. The Shareholders Agreement (SHA) and Share Subscription Agreement (SSA) convert those terms into binding legal obligations — and the drafting quality determines whether the protections you negotiated are actually enforceable. We review or draft the term sheet from the founder's perspective, negotiate key commercial and governance terms, and draft the SHA and SSA — ensuring the legal documents reflect the commercial intent and protect founder rights as the company scales.

handshake Term Sheet Review Valuation cap, liquidation preference, anti-dilution, board composition, information rights — we explain every clause and flag founder-unfriendly terms before you sign
description SSA Drafting Share Subscription Agreement — price per share, conditions precedent, representations and warranties, closing mechanics, and investor protections
corporate_fare SHA Drafting Shareholders Agreement — board rights, reserved matters, ROFR, drag-along, tag-along, pre-emption rights, founder lock-in, and exit provisions
balance Negotiation Support We represent founders in legal negotiations — explaining trade-offs, suggesting counter-proposals, and ensuring the final agreed terms are reflected accurately in executed documents
A term sheet signed in haste can bind a founder to governance terms that limit control for the life of the company — read every clause with us before signing arrow_forward
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Capital Structure

Equity & Convertible Debenture Structuring

Not all startup capital is raised through straightforward equity — and not all investors want to receive equity at the point of investment. Convertible instruments — Compulsorily Convertible Preference Shares (CCPS), Optionally Convertible Debentures (OCDs), Compulsorily Convertible Debentures (CCDs), and SAFEs (Simple Agreements for Future Equity) — allow founders to raise capital without immediate dilution at a fixed valuation, with conversion occurring at a future equity round subject to a discount or valuation cap. Each instrument has specific Companies Act requirements, FEMA implications for foreign investment, and tax treatment at conversion. A CCPS is equity for FEMA purposes (can receive FDI) but may be debt for accounting. An OCD may constitute External Commercial Borrowing and fall under RBI's ECB framework. Getting the instrument choice, conversion terms, and regulatory filings wrong can result in an invalid investment or retrospective penalties. We advise on instrument selection, draft the term sheet and investment documents for the chosen instrument, handle the board and shareholder resolutions, manage the MCA and RBI filings, and issue the security certificate.

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CCPS — Convertible Preference Shares
Most common VC instrument — equity for FEMA; preferential rights on dividend and liquidation; converts to equity at pre-agreed ratio on next round or exit event
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CCDs / OCDs — Convertible Debentures
Debt instruments that convert to equity — CCDs compulsorily, OCDs at holder's option; FEMA/ECB implications must be carefully assessed for foreign investment
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SAFE / Convertible Notes
Simple Agreements for Future Equity — valuation cap and discount mechanism; increasingly common in angel rounds; FEMA treatment and tax implications assessed before issuance
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Resolutions & MCA / RBI Filings
Board and shareholder resolutions for allotment, PAS-3 filing with ROC, FC-GPR / FC-TRS filings with RBI for foreign investment — all handled end-to-end
Instrument choice affects dilution timing, FEMA compliance, accounting treatment, and tax at conversion — get the structure right before the investor signs the term sheet arrow_forward
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Employee Equity

ESOP Policy Drafting & Implementation

An Employee Stock Option Plan (ESOP) is the most powerful tool a startup has for attracting and retaining talent when cash compensation is constrained — but a poorly designed ESOP creates serious legal, tax, and governance problems for both the company and the employees who receive options. Common errors include: granting options without a board-approved scheme, using an incorrect exercise price, failing to obtain shareholder approval through a special resolution under Section 62(1)(b), not maintaining a register of option holders, and mishandling the perquisite tax at exercise and capital gains at sale. For DPIIT-recognised startups, Section 192(1C) allows deferred TDS on ESOP perquisites — payable in instalments over 5 years or at the time of sale or cessation, whichever is earlier — a significant cash flow benefit for employees that most startups fail to implement correctly. We design the ESOP scheme from scratch: pool size, vesting schedule, cliff, exercise price, FMV valuation, acceleration events, good leaver/bad leaver definitions, and buyback/exercise mechanics — documented in a board-approved policy, supported by shareholder resolution, and maintained in a register that is updated on every grant, exercise, or lapse event.

design_services Scheme Design
  • Pool size & authorised capital
  • Vesting schedule & cliff period
  • Exercise price & FMV basis
  • Acceleration on change of control
description Policy Documentation
  • ESOP scheme rules document
  • Board & shareholder resolutions
  • Individual grant letters
  • Good leaver / bad leaver clauses
receipt_long Tax Handling
  • Perquisite tax at exercise (Sec 17)
  • Capital gains on subsequent sale
  • Deferred TDS (Sec 192(1C)) for DPIIT startups
library_books Register & MCA Filing
  • Option holder register maintained
  • PAS-3 on exercise & allotment
  • Annual disclosure in Board Report
info Options granted without a properly approved scheme are void — employees who exercise them receive no legal title to shares; rectification after a funding round is expensive and embarrassing
By Stage

What You Need at Each Fundraising Stage

The advisory, documentation, and valuation requirements change at every stage of the funding journey. Here is what we deliver at each.

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Pre-Seed / Bootstrapped

Getting the foundation right before the first external capital

  • check_circle Business plan & financial model
  • check_circle Founders Agreement with vesting
  • check_circle Cap table & shareholding structure
  • check_circle DPIIT recognition application
  • check_circle Initial ESOP pool carve-out advice
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Seed / Angel Round

First external capital — angel investors, family offices, or early-stage VCs

  • check_circle Investor pitch deck (financial slides)
  • check_circle Valuation report (FEMA + angel tax)
  • check_circle Term sheet review & negotiation
  • check_circle SHA + SSA drafting
  • check_circle CCPS / SAFE structuring & MCA filing
  • check_circle FC-GPR filing (if foreign investor)
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Series A

Institutional VC capital — higher due diligence, complex governance

  • check_circle Detailed financial model & data room
  • check_circle VC-grade valuation (DCF + CCA)
  • check_circle SHA negotiation (anti-dilution, drag-along)
  • check_circle ESOP scheme formalisation
  • check_circle Transfer pricing documentation
  • check_circle Board governance setup
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Series B+ / Pre-IPO

Growth capital & exit preparation — ESOP management, restructuring

  • check_circle Multi-year financial model update
  • check_circle Cap table management & clean-up
  • check_circle ESOP pool expansion & liquidity events
  • check_circle Corporate restructuring for exit
  • check_circle Secondary sale & FC-TRS filings
  • check_circle Pre-IPO tax and compliance audit
Track Record

The Advisor Founders Trust at Every Funding Round

From first-time founders preparing their seed round pitch to growth-stage companies closing Series A with institutional VCs — we have been the financial and legal advisor behind hundreds of fundraises. Our work does not end when the money hits the bank; we manage the post-closing filings, ongoing ESOP administration, and the next round's preparation.

₹500Cr+
Capital raised by startups we supported with financial and legal advisory
200+
Valuation reports issued for FEMA, income tax, and ESOP purposes
150+
ESOP schemes designed, documented, and implemented
Seed → B
Funding stages we have supported — from first investor conversation to term sheet signing
Our Advantage

Why Founders Choose Us for Financial & Legal Advisory

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Finance & Law Combined

Fundraising advisory sits at the intersection of financial modelling, tax law, company law, FEMA, and contract drafting. We bring all of these disciplines into a single engagement — so your financial model, valuation, and legal documents are consistent and legally sound.

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Founder-Side Representation

We work for founders, not investors. When we review a term sheet or draft an SHA, we are looking for clauses that disadvantage founders — liquidation preferences, anti-dilution ratchets, board control provisions — and we negotiate to protect your position.

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Regulatory Compliance Built In

Every financial document and legal agreement we produce is designed to comply with FEMA, the Companies Act, SEBI, and the Income Tax Act from the first draft — not retrofitted after a compliance issue is identified by the investor's legal team.

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Long-Term Engagement

We stay engaged across funding rounds — updating the financial model, managing the ESOP, maintaining the cap table, and advising on the next round's structure. One advisor who knows your history is worth far more than starting fresh with each raise.

Build the Financial & Legal Foundation Your Next Round Demands.

Whether you need a business plan, a pitch deck, a valuation report for a funding round, SHA and SSA drafting, convertible instrument structuring, or an ESOP scheme for your team — we deliver the financial rigour and legal precision that investors expect and founders need.

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Office Address

4th Floor, Solitaire 1, New Link Rd, Malad West, Mumbai 400064.

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Direct Line

+91-8169820387 | 022-46022657