P Mehta & Jain - CA Firm

𝐓𝐃𝐒 / 𝐓𝐂𝐒 𝐫𝐚𝐭𝐞𝐬 𝐚𝐩𝐩𝐥𝐢𝐜𝐚𝐛𝐥𝐞 𝐟𝐫𝐨𝐦 𝐅𝐘 𝟐𝟎𝟐𝟔-𝟐𝟕

https://www.capmj.com/resources/Utilities/Rates_of_TDS/Rates_of_TDS.aspx

🤖 Excited to share that our Founder Pratik Mehta has completed the Certificate Course on 𝐀𝐫𝐭𝐢𝐟𝐢𝐜𝐢𝐚𝐥 𝐈𝐧𝐭𝐞𝐥𝐥𝐢𝐠𝐞𝐧𝐜𝐞 𝐟𝐨𝐫 𝐂𝐀𝐬 (𝐀𝐈𝐂𝐀) – "𝐋𝐞𝐯𝐞𝐥 𝟐" by the Artificial Intelligence Committee of ! 🚀

The future of accountancy isn't just about numbers anymore — it's about pairing professional judgment with the right technology. 🧠💡

As a practising CA Firm, we are doubling down on building AI-powered workflows that make our work faster, sharper, and more valuable for clients. 🔍✨

Onwards and upwards! 📈

𝐂𝐫𝐨𝐬𝐬 𝐁𝐨𝐫𝐝𝐞𝐫 𝐑𝐞𝐬𝐭𝐫𝐮𝐜𝐭𝐮𝐫𝐢𝐧𝐠

𝐴 𝑣𝑎𝑙𝑢𝑎𝑡𝑖𝑜𝑛 𝑟𝑒𝑝𝑜𝑟𝑡 𝑘𝑖𝑙𝑙𝑒𝑑 𝑎 𝑑𝑒𝑎𝑙 𝑠𝑡𝑟𝑢𝑐𝑡𝑢𝑟𝑒 𝑏𝑒𝑓𝑜𝑟𝑒 𝑡ℎ𝑒 𝑙𝑎𝑤𝑦𝑒𝑟𝑠 𝑓𝑖𝑛𝑖𝑠ℎ𝑒𝑑 𝑑𝑟𝑎𝑓𝑡𝑖𝑛𝑔 𝑖𝑡.

𝑇ℎ𝑒 𝑟𝑒𝑎𝑠𝑜𝑛?

𝑂𝑛𝑒 𝑛𝑢𝑚𝑏𝑒𝑟 𝑐𝑟𝑜𝑠𝑠𝑒𝑑 50%.

https://www.capmj.com/Image/CA-Pratik-Mehta-Cross-Border-Structure.pdf

A foreign holding company. An Indian subsidiary sitting underneath it. A buyer who wants the Indian entity, not the rest of the group.

Simple enough — until someone runs the numbers.

Indian tax law asks one mechanical question first: is the Indian subsidiary worth 50% or more of the parent's total assets?

Cross that line, and indirect transfer provisions can apply — bringing extra reporting and a different tax outcome depending on the facts. Stay under it, and a different set of exemptions may remain available.

Most teams discover this 𝐚𝐟𝐭𝐞𝐫 the structure is chosen. By then, the valuation report just confirms what can't be undone.

The lesson isn't really about tax law. It's about sequencing: the valuation should shape the structure, not justify one already picked.

I see this pattern often enough in cross-border restructuring work that it's worth saying out loud.

What's the smallest number you've seen quietly decide a large transaction?

𝐺𝑒𝑛𝑒𝑟𝑎𝑙 𝑝𝑟𝑖𝑛𝑐𝑖𝑝𝑙𝑒𝑠 𝑜𝑛𝑙𝑦 — 𝑛𝑜𝑡 𝑎𝑑𝑣𝑖𝑐𝑒 𝑜𝑛 𝑎𝑛𝑦 𝑠𝑝𝑒𝑐𝑖𝑓𝑖𝑐 𝑡𝑟𝑎𝑛𝑠𝑎𝑐𝑡𝑖𝑜𝑛.

𝐁𝐮𝐝𝐠𝐞𝐭 𝟐𝟎𝟐𝟔 𝐃𝐢𝐫𝐞𝐜𝐭 𝐓𝐚𝐱 𝐂𝐡𝐚𝐧𝐠𝐞𝐬

https://www.capmj.com/Whatsnew.aspx?id=12305