Start-Up Compliance

Start-Up Tax Compliance

Tax compliance for a startup is not the same as tax compliance for an established business. The stakes are higher, the deadlines tighter, and the consequences of a misstep — a late TDS deposit, a missed GST return, an incorrect advance tax — can trigger notices and penalties that distract founders from building the business. We manage every filing, every deadline, and every obligation.

Applies to: rocket_launch Early-Stage & Seed-Funded Startups corporate_fare Private Limited Companies & LLPs public Startups with Foreign Clients or Investors group Founders Managing Personal Tax Alongside Business
What We Do

Complete Tax Compliance, Built Around Your Startup

From monthly GST returns to founder income tax filings, TDS compliance to foreign remittance certificates — we handle the entire tax compliance calendar so you never face a surprise notice.

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Indirect Tax

Monthly / Quarterly GST Return Filing

GST return filing is not a once-a-year task — it is a recurring monthly or quarterly obligation that starts from the first month after GST registration. A late GSTR-3B attracts interest at 18% per annum on the tax liability and a late fee of ₹50 per day (₹20 for nil returns), up to ₹10,000 per return. A mismatch between GSTR-1 (outward supplies) and GSTR-3B (tax payment) triggers auto-generated scrutiny notices. For startups on the Quarterly Return Monthly Payment (QRMP) scheme, the compliance is lighter but still requires monthly challan payments and quarterly GSTR-1 and GSTR-3B filings. Annual GSTR-9 and GSTR-9C (reconciliation statement) further require a full-year reconciliation of your books with GST portal data. We manage the entire GST return filing cycle — every form, every month, without exception.

calendar_month Monthly Returns
  • GSTR-1: 11th of next month
  • GSTR-3B: 20th of next month
  • ITC-04 (job work): Quarterly
view_timeline QRMP Scheme
  • For T/O below ₹5 Cr
  • Monthly PMT-06 challan
  • Quarterly GSTR-1 & 3B
summarize Annual Returns
  • GSTR-9: Annual return
  • GSTR-9C: Reconciliation
  • Due 31st December each year
warning Late filing blocks e-way bill generation and input tax credit for buyers — a compliance failure that directly damages your supplier relationships and cash flow
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Direct Tax — TDS

TDS Return Filing & Compliance

Tax Deducted at Source (TDS) is one of the most punishing compliance areas for startups — because failure to deduct, deposit late, or file returns incorrectly triggers both interest and disallowance of the underlying expense in your income tax assessment. The moment a startup starts paying salaries, contractor fees, rent, professional charges, or any payment above the threshold, TDS obligations kick in. TAN registration is mandatory before the first TDS deduction. Deposits must reach the government by the 7th of the following month (or by 30 April for March deductions). Quarterly TDS returns — Form 24Q for salary, Form 26Q for all other payments — must be filed within 31 days of the quarter end. We deduct correctly, deposit on time, file all quarterly returns, generate Form 16/16A for payees, and respond to TDS traces mismatch notices.

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Form 24Q — Salary TDS
Quarterly TDS return for employee salaries — covers tax on salary income, perquisites, and ESOP exercise; generates Form 16 for all employees at year-end
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Form 26Q — Non-Salary TDS
TDS on contractor payments (194C), professional fees (194J), rent (194I), commission (194H), interest (194A) — most startup payments outside salary fall here
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Form 27Q — TDS on NRI Payments
TDS on payments to non-residents — applicable for startups paying foreign contractors, NRI founders, or overseas service providers; higher rates apply under DTAA analysis
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Form 16 / 16A Issuance
Annual TDS certificates to all employees (Form 16) and non-salary payees (Form 16A) — mandatory by 15 June and 15 days after return filing respectively; required for payee ITR filing
Late TDS deposit: 1.5% p.m. interest + 1–1.5% p.m. for failure to deduct; late return: ₹200/day up to the TDS amount — expense disallowance adds income tax cost on top arrow_forward
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Direct Tax — ITR

Income Tax Filing for the Entity & Founders

Income tax filing for a startup involves two distinct but deeply connected obligations: the company's own ITR (ITR-6 for companies, ITR-5 for LLPs) and the founders' personal ITRs — which are often far more complex than they appear. Startup founders typically have multiple income streams: salary from the company, dividends, capital gains from ESOP exercise or share transfers, freelance or consulting income, rental income, and interest. The interaction between the entity's financials and the founders' personal returns requires coordinated planning — particularly around ESOP taxation, angel tax exemptions, loss carry-forwards under Section 72, and the 80-IAC tax holiday for DPIIT-recognised startups. A return filed without this coordination leaves significant tax on the table or creates assessment risk. We file the entity return, all founder returns, and handle assessment notices, refund follow-ups, and rectification requests.

corporate_fare Entity ITR (ITR-6 / ITR-5) Company or LLP annual income tax return — P&L, balance sheet, tax computation, MAT/AMT calculation, loss carry-forward, and 80-IAC deduction claim
person Founder ITR (ITR-2 / ITR-3) Salary, dividends, capital gains from ESOPs and share transfers, foreign income, and all other income streams — coordinated with the entity's financials
savings Section 80-IAC Tax Holiday DPIIT-recognised startups can claim 100% profit deduction for 3 out of 10 years — requires inter-ministerial board approval and correct claim in ITR
trending_down Loss Carry-Forward (Sec 72) Business losses can be carried forward for 8 years against future profits — requires return to be filed on time; late filing forfeits carry-forward rights permanently
Entity ITR due 31 Oct (audit cases) / 31 Jul (others); late filing forfeits loss carry-forward and attracts ₹5,000–₹10,000 late fee under Section 234F arrow_forward
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Direct Tax — Advance Tax

Advance Tax Calculation & Payment

Advance tax is the mechanism by which income tax is paid during the financial year — in four instalments — rather than in a single lump sum at year-end. It is mandatory for any taxpayer (company, LLP, or individual founder) whose estimated tax liability for the year exceeds ₹10,000. Getting advance tax wrong in a startup context is common and expensive: startups often have uneven cash flows, sudden revenue events (a large contract closed in Q3, a funding round, ESOP exercise), and loss positions that reverse unexpectedly. Underestimating advance tax triggers interest at 1% per month under Sections 234B and 234C. Overestimating unnecessarily blocks working capital. We compute advance tax instalments based on your projected revenue, cost run-rate, and expected tax position — and revise the estimate mid-year if your financials change materially.

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Four-Instalment Schedule
15% by 15 Jun · 45% by 15 Sep · 75% by 15 Dec · 100% by 15 Mar — we compute each instalment on updated projections and deposit on time
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Projection-Based Computation
We base advance tax on your actual P&L run-rate, pipeline, and expected one-time events — not guesswork; revised mid-year when financials change materially
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Founder Advance Tax
Founders with income beyond TDS-covered salary — dividends, capital gains, consulting — must pay personal advance tax; we compute and deposit these separately
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Interest Under 234B & 234C
1% p.m. simple interest on shortfall in advance tax — avoidable entirely with accurate projections; we flag risk of underpayment before each instalment date
Startups under presumptive taxation (Section 44AD / 44ADA) pay advance tax in a single instalment by 15 March — we assess whether presumptive scheme is beneficial for your business arrow_forward
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Cross-Border Payments

Form 15CA / 15CB for Foreign Transactions

Any startup that pays a foreign vendor, a foreign consultant, a software subscription to an overseas provider, a royalty, a dividend to a foreign shareholder, or any other sum to a non-resident is required to furnish Form 15CA — an online undertaking to the Income Tax Department that the remittance is tax-compliant. In most cases, Form 15CA must be accompanied by Form 15CB — a certificate from a Chartered Accountant confirming the nature of the payment, the applicable tax treaty provisions, the rate of withholding tax, and the basis for any claim of exemption or reduced rate. Banks will not process the outward remittance without these forms. We analyse the nature of every foreign payment, determine the applicable DTAA treatment, compute withholding tax, issue Form 15CB, and file Form 15CA — covering every cross-border payment from the routine (AWS, Google, software tools) to the complex (royalty, management fees, technical services, dividends to foreign investors).

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Form 15CA — Online Declaration
Filed online on Income Tax portal before remittance — 4 parts depending on payment amount and nature; must be submitted before the bank can execute the wire transfer
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Form 15CB — CA Certificate
Issued by a CA confirming DTAA applicability, withholding tax rate, and nature of payment — required for all remittances above ₹5 lakhs in aggregate per year to a single payee
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DTAA Treaty Analysis
India has tax treaties with 90+ countries — we analyse the applicable treaty to determine reduced withholding rates or exemptions, preventing over-deduction on legitimate foreign payments
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Common Startup Payments Covered
AWS / Azure / GCP, Slack, GitHub, Adobe, Figma, foreign freelancer payments, foreign investor dividends, royalties, technical services fees — all require Form 15CA/CB analysis
Penalty for non-filing of Form 15CA: ₹1 lakh per default; banks are prohibited from executing the remittance without the acknowledgement number arrow_forward
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Audit & Transfer Pricing

Tax Audit & Transfer Pricing (if applicable)

A tax audit under Section 44AB of the Income Tax Act is mandatory if a startup's turnover exceeds ₹1 crore (₹10 crore in cash-light businesses) or if it is claiming a lower profit than the presumptive rate under Sections 44AD or 44ADA. The audit must be conducted by a Chartered Accountant and the report — Form 3CD — filed digitally by 30 September of the assessment year. Transfer pricing becomes relevant the moment a startup has an international transaction with an Associated Enterprise (AE) — a foreign holding company, a related party overseas, or a subsidiary. Every such transaction must be benchmarked against arm's length pricing, documented in a Transfer Pricing Study report, and disclosed in Form 3CEB — filed by 31 October. Startups that have received foreign investment, have a parent-subsidiary structure, or make payments to related foreign entities are almost always subject to transfer pricing rules. We conduct the tax audit, prepare the 3CD report with all required clauses, perform the TP benchmarking study, and file Form 3CEB — ensuring full compliance with the documentation requirements that, if absent, attract penalties of 2% of the transaction value.

fact_check Tax Audit (Sec 44AB)
  • Triggered above ₹1 Cr T/O
  • Form 3CA / 3CB & 3CD report
  • Due 30 September
  • Penalty ₹1.5L for non-filing
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  • International transactions with AEs
  • TP benchmarking study & report
  • Form 3CEB due 31 October
  • Penalty: 2% of transaction value
search Form 3CD — 44 Clauses
  • TDS compliance verification
  • Loan & payment verification
  • GAAR & deemed dividend check
shield TP Documentation Defence
  • Arm's length price analysis
  • Most appropriate method selection
  • TP audit representation
info Transfer pricing applies regardless of whether the transaction is profitable — even a zero-margin service between a startup and its foreign parent requires TP documentation if the transaction value exceeds ₹1 Cr
Annual Deadlines

Startup Tax Compliance Calendar

Missing any of these deadlines triggers interest, penalties, or forfeiture of rights that cannot be undone. Every date below is one we track, prepare for, and file — on your behalf, automatically.

Q1

April – June

  • Apr 7 TDS deposit — March deductions
  • May 31 TDS return Q4 (24Q / 26Q) — Form 16 / 16A issued by 15 Jun
  • Jun 11 GSTR-1 for May
  • Jun 15 Advance tax — 1st instalment (15% of estimated liability)
  • Jun 20 GSTR-3B for May (tax payment)
Q2

July – September

  • Jul 31 ITR due — individuals, firms, and non-audit entities; TDS return Q1 (24Q / 26Q)
  • Sep 15 Advance tax — 2nd instalment (cumulative 45%)
  • Sep 30 Tax audit report (Form 3CD) — companies & audit-mandatory entities
  • Sep 30 DIR-3 KYC for all directors — DIN deactivated if missed
Q3

October – December

  • Oct 31 ITR for companies & audit cases; Form 3CEB (transfer pricing); TDS return Q2
  • Nov 30 GSTR-9 & 9C filing opens — start reconciliation early; MGT-7 (Annual Return) and AOC-4 (Financial Statements) due for companies
  • Dec 15 Advance tax — 3rd instalment (cumulative 75%)
Q4

January – March

  • Jan 31 TDS return Q3 (24Q / 26Q)
  • Dec 31 GSTR-9 & GSTR-9C annual return deadline
  • Mar 15 Advance tax — final instalment (cumulative 100%); review and top-up to avoid 234B/C interest
  • Mar 31 Belated ITR / revised return deadline; updated return (ITR-U) window opens
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Every Month — Without Fail

7th of every month
TDS deposit — for deductions made in the previous month (except March, which is due 30 April)
11th of every month
GSTR-1 filing — outward supply details for the previous month (for monthly filers)
15th of every month
EPF and ESIC contribution deposit — for establishments covered under the respective Acts
20th of every month
GSTR-3B filing — summary return with tax payment for the previous month (for monthly filers)
Track Record

Zero Notices. Zero Penalties. Every Filing On Time.

Tax compliance for startups demands precision across GST, TDS, income tax, advance tax, and cross-border payments — all running concurrently. We manage the entire tax calendar for every client, proactively, without reminders — so founders can focus entirely on building the business.

500+
Startups whose GST, TDS & ITR filings we manage annually
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Penalties incurred across clients for missed or late tax filings
90+
Countries covered for DTAA analysis and Form 15CA/CB certification
Day 1
Tax calendar set up from the date of first engagement — no gaps
Our Advantage

Why Startups Trust Us with Their Tax Compliance

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Proactive Filing — Always Ahead

We initiate every filing before the due date — not on the last day. Our compliance calendar runs 30 days ahead of every deadline, with internal review before submission, so errors are caught before filing not after.

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Entity & Founder Tax Coordinated

We file both the company ITR and all founder ITRs — and we plan them together. ESOP perquisite tax, dividend income, capital gains, and salary are all treated holistically to minimise the combined tax burden across the entity and its founders.

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Cross-Border Tax Expertise

Foreign payments, NRI founders, foreign investors, and overseas subsidiaries add FEMA, DTAA, and transfer pricing layers that most generalist CAs are not equipped for. We handle it all in-house — from Form 15CA/CB to TP study reports.

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Notice & Assessment Handling

Income tax notices, GST scrutiny, TDS traces mismatches, and demand orders are handled by our team without the founder needing to understand the process. We respond, represent, and resolve — protecting your standing with the department.

Never Miss a Tax Deadline Again.

Whether you need GST return management, TDS compliance, income tax filing for the entity and founders, advance tax computation, Form 15CA/CB for foreign payments, or a tax audit — we handle every obligation on your behalf, every month, without exception.

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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