PJRJ & AssociatesChartered Accountants

01 · Audit & Assurance

Partner-led audits: planning → risk assessment → fieldwork → findings discussion → reporting.

• Statutory auditCompanies Act audits under Ind AS / AS for companies, LLPs, firms, trusts, societies and NGOs.
• Internal auditRisk-based reviews of financial, operational, branch, inventory, cash, revenue, purchase, payroll and vendor cycles.
• Tax audit (Sec. 44AB)Form 3CA/3CB with Form 3CD, reconciled to books, GST and TDS and aligned to the ITR.
• Concurrent auditDuring-year transaction testing and exception reporting for banks, NBFCs and corporates.
• Surprise auditUnannounced checks of cash, stock and controls at branches, outlets and warehouses.
• Mystery auditAnonymous, scenario-based visits testing customer experience, SOP adherence and billing integrity.
• Stock verificationPhysical verification and valuation of inventory for businesses and bank borrowers.
• Revenue auditRevenue recognition, billing accuracy and collection efficiency across channels.
• Vendor compliance auditContract, statutory and procurement-policy compliance; leakage and fraud-risk identification.
• IFC / ICFRDesign, documentation, testing and gap remediation of internal financial controls.
• SOX readinessReadiness assessments and control testing for Indian subsidiaries of US-listed groups.
• SOP documentationSOP drafting followed by implementation audits of policy versus practice.
• Fraud & forensicStructured investigations into irregularities, kickbacks and disputes, with findings that hold up to scrutiny.

02 · GST

Reconciliation-first filing to protect input tax credit and reduce notice risk.

• RegistrationNew registrations, amendments, cancellations, revocations and special categories.
• Return filingGSTR-1, 3B, 7, 8, 9 and 9C, composition returns, refunds and belated filings.
• ReconciliationGSTR-2B matching, cash and credit ledgers, supplier follow-up, Rule 36(4) and 37A checks.
• AdvisoryHSN/SAC classification, place of supply, RCM, exports and LUT, e-commerce, real estate, e-invoice and e-way bills.
• Notices & litigationDRC-01/01A and SCN replies, personal hearings, appeals, GSTAT; High Court and Supreme Court through empanelled advocates.

03 · Income Tax

Direct-tax planning and compliance for companies, LLPs, firms and individuals.

• Tax advisoryStructuring, transaction planning and legitimate tax efficiency.
• ITR filingITR-1 to ITR-7, reconciled to books, Form 26AS, AIS and TIS.
• TDS complianceDeduction, challans, 24Q/26Q/27Q/27EQ returns, Form 16/16A and reconciliations.
• Crypto / VDA taxSchedule VDA, special-rate gains, §194S TDS, overseas crypto and Schedule FA.
• Form 167 / CASPReporting readiness, nil filings and CA-reviewed statements for crypto platforms.
• RepresentationScrutiny, assessment and penalty proceedings; CIT(A) appeals.

04 · Tax Litigation

Forum-appropriate strategy before filing, and representation through to the apex court.

• ITAT appealsIn-house representation by CA tax specialists.
• GSTAT appealsGST demands, ITC denials and classification disputes.
• High CourtWrits and appeals through empanelled advocates, briefed by the CA team.
• Supreme CourtSLP coordination with senior counsel.
• StrategyForum selection, stay of demand, settlement feasibility and transfer-pricing disputes.

05 · Company Law

Outsourced Companies Act compliance and corporate transactions.

• IncorporationPrivate limited, OPC, LLP and Section 8 entities — name, MOA/AOA, PAN, TAN, GST; typically 7–10 working days.
• MCA / ROC & board supportAOC-4, MGT-7/7A, ADT-1, DIR-3 KYC, DPT-3, MSME-1, BEN-2, XBRL, minutes, registers.
• Mergers & acquisitionsStructuring, schemes, NCLT and ROC filings, post-merger compliance.
• CSRSection 135 policy, committee advisory, spend planning and annual disclosure.
• Inter-corporate loansSections 185 and 186 compliance for loans, guarantees and investments.

06 · Business Advisory

Decision support, capital and finance leadership for growing businesses.

• ValuationDCF, market-multiple and asset-based valuations for M&A, ESOPs, disputes and regulators.
• Due diligenceFinancial, commercial and tax diligence for buy-side and sell-side transactions.
• Corporate finance & IBFundraising strategy, term sheets, financial models and data rooms.
• Bank finance readinessCMA packs, CGTMSE, project loans and working-capital readiness (advisory only).
• IPO readinessFinance, tax and controls readiness for SME or main-board listing.
• Virtual CFOMonthly MIS, cash flow, budgets, forecasts and board / investor reporting.
• Startup packageIncorporation, books, GST, payroll, MIS and fundraising readiness under one retainer.
• Specialist areasESG / BRSR, RERA project accounting, fixed-asset tagging, insolvency coordination, treasury and insurance consulting.

07 · Accounting & BPO

• BookkeepingAR/AP, bank, GST and TDS reconciliations, fixed-asset and inventory accounting on Tally, Zoho Books, QuickBooks, Xero and scoped ERPs.
• Close & reportingMonthly and year-end close, financial statements and MIS.
• White-labelOvernight capacity for US CPA and overseas firms under NDA — your clients stay yours.

08 · Payroll & HR

• Payroll processingPayslips, payroll accounting, joiner/leaver controls, bank and book reconciliations.
• Salary TDSComputation, Form 24Q and Form 16 reconciled to payroll registers.
• EPF & ESIRegistration, contributions, returns and registers.
• State labourProfessional tax, labour welfare fund and shops & establishment filings by state.
• Employer complianceGratuity, bonus, leave encashment and inspection-ready documentation.

09 · International Tax, FEMA & RBI

• Transfer pricingTP studies, benchmarking, documentation and audit defence.
• StructuringInbound and outbound investment, PE analysis, substance and treaty review.
• Withholding & 15CA/CBTreaty-rate analysis and Form 15CA/15CB certification for remittances.
• DTAA planningDouble-taxation relief, foreign tax credit and LOB analysis.
• FEMA & RBIODI, FDI, FLA and ECB reporting, compounding support and compliance calendars.
• NRI deskNRI returns, property sale and TDS, lower-TDS certificates, repatriation — fully remote.