Dhruv Dua & Co. advises on income tax, prepares returns and TDS statements, and represents taxpayers in assessments and in appeals before the Commissioner (Appeals). The Income-tax Act, 2025 applies from 1 April 2026, so current work runs on the new Act while assessments and appeals for earlier years continue under the Income-tax Act, 1961.
What does income tax and litigation cover?
- Advisory and structuring. Opinions on transactions, restructuring, capital gains, joint development agreements and cross-border payments.
- Returns. Income tax returns for companies, LLPs, firms, trusts and individuals, including non-residents.
- TDS compliance. Rate determination, monthly deposits and quarterly statements in Forms 138, 140 and 144 for tax year 2026-27.
- Assessments. Replies to notices and submissions in faceless assessment and reassessment proceedings.
- Appeals. Grounds of appeal, statement of facts, written submissions and paper books before the Commissioner (Appeals), and support to counsel before the Income Tax Appellate Tribunal.
- Disputed additions. Share premium additions under s.56(2)(viib) and unexplained cash credits under s.68 of the Income-tax Act, 1961 for earlier years, and penalty proceedings.
How does the work run?
- Read the order or notice and fix the limitation date.
- Build the facts from the books and the assessment record.
- Draft submissions with the numbers and the case law side by side.
- File, attend hearings and respond to remand reports.
- Report the outcome and the next available remedy.
Who is this for?
- Companies and promoters facing additions or penalties
- Non-residents with Indian income or assets
- Businesses moving their compliance to the Income-tax Act, 2025
Frequently asked questions
From when does the Income-tax Act, 2025 apply?
The Income-tax Act, 2025 applies from 1 April 2026. Income of tax year 2026-27 onwards is governed by the new Act. Proceedings for earlier years continue under the Income-tax Act, 1961.
Which TDS forms apply for tax year 2026-27?
Quarterly TDS statements are filed in Form 138 for salary, Form 140 for payments to residents other than salary and Form 144 for payments to non-residents. These replace Forms 24Q, 26Q and 27Q.
Do you handle appeals before the Commissioner (Appeals)?
Yes. We draft the grounds of appeal, statement of facts and written submissions, compile the paper book and represent the taxpayer in the appeal.