+91 6262 333 777 +91 8050 719 430 [email protected] WhatsApp Locate Us
CA India
Swati K & Co. Chartered Accountants ICAI FRN 021392S

Specialised Services — practitioner-grade written work.

Specialised services is where the practice produces its most considered written work — MIS that lenders read, projections that survive investor diligence, valuation reports that hold up in a tax assessment, written tax opinions that protect the position. Each deliverable is researched, drafted, internally reviewed and partner-signed. Citations are documented; conclusions are defensible.

Inside the practice

The specialised lines we sign for.

Each card below opens a nested page with the deliverable scope, statutory references, methodology and turnaround time for that engagement type.

MIS Reports

Monthly P&L, balance sheet, cash-flow snapshot, KPI dashboards and variance commentary — produced within 10 working days of close, partner-reviewed before delivery.

Learn more

Projections / Business Plans

Three-statement financial models for fundraising, business planning and lender submissions — with sensitivity analysis, scenario stacks and a written investor / promoter narrative. Built to survive scrutiny.

Learn more

Project Reports (Bank Loans)

Detailed project reports and CMA data for new ventures, term loans and government scheme applications — banker-formatted, ratio-checked and ready for the sanction committee. PMEGP / Stand-Up India / Mudra supported.

Learn more

Consolidated Financial Statements

Ind AS 110 / 111 / 112 consolidation across subsidiaries, associates and joint arrangements — including elimination entries, NCI computation and currency translation reserve handling.

Learn more

Business Valuation Report

Valuations under DCF, comparable companies and asset-based methods — for fundraising, ESOP exercise, share transfers and Income-tax Rule 11UA / FEMA Rule 21 compliance. Defensible methodology, citation-backed.

Learn more

Opinion on Direct Tax Matters

Written tax opinions on complex positions — capital-gains structuring, residency, treaty benefits, Section 197 planning and pre-transaction structuring. Citation-backed and partner-signed.

Learn more

Opinion on Indirect Tax Matters

GST classification, ITC eligibility, place-of-supply analysis, RCM applicability, export-of-services determination and AAR support — written, reasoned and citation-backed.

Learn more

Dividend Payment Mechanics

Section 123 declaration mechanics, post-DDT abolition tax position, Section 194 TDS, dividend stripping rules and FEMA repatriation for foreign shareholders — end-to-end on a dividend cycle.

Learn more

Transfer Pricing Advisory

TP study and benchmarking analysis, Form 3CEB drafting (Form 48 under ITA 2025), master file and CbCR support, APA discussions and economic analysis — advisory companion to the TP audit.

Learn more
Why work with us

Three things every specialised-work client gets.

/ 01 · Practitioner-grade work

Citations on every page.

Specialised work is the kind that gets challenged — in a tax assessment, in an investor diligence, in a banker’s sanction committee. Every deliverable we issue carries section references, case citations and methodology notes. Conclusions are documented so a third party can stress-test the position. Nothing is left to verbal assurance.

/ 02 · Partner-signed

The signing partner attends the defence call.

If the assessment officer challenges a valuation, if the investor diligence team has questions on the projection, if the audit committee wants to discuss the consolidation method — the partner who signed the report attends the defence call. There is no hand-off to junior counsel. The author of the work answers for the work.

/ 03 · Cross-practice depth

Direct tax, GST, FEMA, Companies Act — one desk.

Most specialised work sits across regimes. A buyback opinion involves Section 68 (Companies Act), Section 115QA (tax) and FEMA NDI rules. An ESOP scheme involves the Companies Act, Section 17 perquisite, FEMA and SEBI ESOP rules. Our partners are practitioners across all of these — not specialists in one corner of the law.

FAQ

Five questions we get asked.

What is the difference between a valuation by a CA and one by a Registered Valuer? +
Depends on the use case. For Income-tax Rule 11UA on unquoted shares: a CA can sign. For ESOP perquisite valuation under Rule 11UAA: a Category-I Merchant Banker is required. For Companies Act Section 247 (post-2018): a Registered Valuer under the IBBI framework is needed. For FEMA Rule 21 (transfer between resident and non-resident): a CA or Merchant Banker can sign. We have the right qualification on the team for each use case.
How is a written tax opinion different from advice in an email? +
A written tax opinion is a structured document — facts as represented, issues considered, statutory and case-law analysis, application to facts, conclusion, caveats and limitations — signed by an ICAI member. It carries professional weight in an assessment, mitigates penalty exposure under Section 271(1)(c), and creates a documented trail of good-faith reliance. Email advice is informal and doesn’t carry the same evidentiary value.
Will you defend the deliverable in litigation? +
Yes. The signing partner attends assessment proceedings before the AO, appeals before CIT(A) and ITAT, and DRP proceedings on transfer-pricing matters. For High Court and Supreme Court matters, we brief counsel and provide technical support. Litigation work is billed separately on hourly or flat-per-matter basis.
How long does a typical engagement take? +
MIS report cycle: 5–10 working days first time, T+10 thereafter. Projections / business plans: 4–6 weeks. Valuation report: 3–5 weeks. Written tax opinion: 2–4 weeks for standard, 5–10 working days for urgent. Project report for bank loan: 3–5 weeks. Consolidated financial statements: 4–6 weeks for a 5–10 entity group.
How is the fee structured? +
Specialised work is fixed-fee, scoped at engagement start. We share an indicative fee on the discovery call, refined to a fixed quote once the deliverable scope is clear. Litigation / assessment defence is hourly or flat-per-matter. For MIS, we run a monthly retainer.
Ready when you are

Talk to a senior CA.

A 30-minute call with a partner — no deck, no follow-up email blasts. Just a read on the deliverable you need, the right methodology to use, and the cleanest path to a defensible signed report.