Sankar & MoorthyChartered Accountants Contact us
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Direct Tax

Tax advisory, compliance and representation for businesses and individuals.

Overview

India's direct tax landscape is evolving — the Income-tax Act, 2025 came into force on 1 April 2026, replacing the Income-tax Act, 1961 and introducing the concept of a single 'tax year'.

We advise on the tax implications of business decisions, manage compliance and filings, and represent clients before tax authorities. Our aim is to keep you compliant, reduce uncertainty and help you plan ahead.

Scope

What is included.

  • Corporate Tax Advisory
  • International Tax Advisory
  • Representation Services
  • Transfer Pricing
  • Individual and Group Tax Advisory
  • Tax Compliance
  • Certification and Other Related Services
  • Expatriate Tax Planning
More in scope (1)
  • Compliance Outsourcing and Other Business Support
Our process

How we work.

Scope and steps are agreed for each assignment.

  1. 01Assess

    We review your income profile, transactions and past filings to identify obligations and opportunities.

  2. 02Advise

    Practical, documented advice on structuring, regime choice and compliance positions.

  3. 03Comply

    Accurate computation and timely filing of returns, TDS statements and certifications.

  4. 04Represent

    Support during assessments, notices and appeals before tax authorities.

FAQs

Common questions.

What changed with the Income-tax Act, 2025?

The new Act, effective 1 April 2026, consolidates and simplifies the income-tax law and replaces the terms "previous year" and "assessment year" with a single "tax year". Income earned up to 31 March 2026 continues to be governed by the 1961 Act. Section references and forms have changed, so existing processes should be reviewed.

Should I choose the new tax regime or the old regime?

It depends on your income and the deductions and exemptions you are eligible for. The new regime is the default and offers lower rates with fewer deductions. We can compare both for your situation.

What are the due dates for filing income tax returns?

Under current law the general due dates are 31 July (most individuals), 31 August (non-audit business or profession cases), 31 October (audit cases and companies) and 30 November (transfer-pricing cases). Dates can be extended by notification.

Do you handle income tax notices and scrutiny?

Yes. We review the notice, advise on the response, prepare submissions and represent you before the department, including in faceless proceedings.

General information only - not advice on your specific facts.

Contact

Contact us

Addresses, telephone numbers and e-mail for all offices.