September 2026 Tax Compliance Checklist For Indian Companies, LLPs and Businesses
September 2026 Tax Compliance Checklist For Indian Companies, LLPs and Businesses September is a high-pressure compliance month for Indian businesses. Companies with a 31 March financial year-end may be preparing for their AGM and statutory audit, while businesses and professionals track tax-audit requirements, the second advance-tax instalment, TDS/TCS payments, and regular GST filings. This checklist separates [...]
Related Party Transactions and Ind AS 24: Why an Independent Valuation Is Non-Negotiable
Related Party Transactions and Ind AS 24: Why an Independent Valuation Is Non-Negotiable Related party transactions naturally bear a pricing risk. As the two parties are related, they are essentially the same family, therefore, the price is not determined through the competitive price mechanism available in a freely-operating market. That's why these transactions are subjected [...]
GIFT City & IFSC Valuation Rules: What Global Funds Need to Know Before Routing Capital Into India
GIFT City & IFSC Valuation Rules: What Global Funds Need to Know Before Routing Capital Into India Global funds evaluating India exposure are increasingly looking at GIFT City as an entry point, and for good reason. Nearly two-thirds of external commercial borrowings raised by Indian entities this year have already been routed through it, and [...]
Down-Round Valuations in 2026: How to Reprice Your Startup Honestly When the Market Has Cooled
Down-Round Valuations in 2026: How to Reprice Your Startup Honestly When the Market Has Cooled Many startups that raised capital during the 2021 funding boom are now approaching a very different negotiating table. Valuations set in a period of abundant capital and rapid deal-making no longer reflect the fundamentals investors are underwriting to today. As [...]
SEBI’s Semi-Annual AIF Valuation Mandate: What It Actually Means For Fund Managers
SEBI's Semi-Annual AIF Valuation Mandate: What It Actually Means For Fund Managers The Securities and Exchange Board of India (SEBI) regulates Alternative Investment Funds, or AIFs, under the SEBI (Alternative Investment Funds) Regulations, 2012. These are pooled investment vehicles, typically venture capital funds, private equity funds, and hedge funds, that raise money from sophisticated investors [...]
Why Two Valuers Can Value the Same Company Differently, And What That Actually Means
Why Two Valuers Can Value the Same Company Differently, And What That Actually Means A founder recently forwarded us two valuation reports for the same company, prepared just weeks apart, with figures that differed by nearly 30%. His question was direct: which one got it wrong? Neither did. That's often the least expected answer, but [...]
Q1 FY27 Earnings Season: What Your Quarterly Numbers Are (and Aren’t) Telling You About Company Value
Q1 FY27 Earnings Season: What Your Quarterly Numbers Are (and Aren't) Telling You About Company Value Q1 FY27 results are out, and every group chat with a finance person in it is buzzing about who beat estimates and who missed. Stock prices are jumping around, LinkedIn is full of hot takes, and somewhere in the [...]
Angel Tax Is Gone. So Why Do Startups Still Need a Valuation Report?
Angel Tax Is Gone. So Why Do Startups Still Need a Valuation Report? For years, the first question every founder asked their CA before closing an investment round was almost always the same: will this valuation trigger angel tax? Since the 2024 Budget did away with angel tax, a common assumption has taken hold across [...]
Business Valuation for Family-Owned Companies: Planning for Succession, Expansion, or Exit
Business Valuation for Family-Owned Companies: Planning for Succession, Expansion, or Exit If you run a family business, you already know the numbers on your balance sheet only tell half the story. The other half is sitting around your dining table. Who's taking over. Whether the business can handle a second location. Whether it's finally time [...]
Slump Sale Valuation Under Section 50B: What Businesses Must Get Right Before Filing ITR
Slump Sale Valuation Under Section 50B: What Businesses Must Get Right Before Filing ITR If you have ever sold off an entire business unit in one go, building, staff, stock, goodwill, everything bundled together for a lump sum, you already know it does not feel like selling machinery or clearing inventory. There is no invoice [...]