Professional knowledge

9 domains

Areas I Work In

These are domains of knowledge that inform the writing — context for the blog, not a service menu. The commentary here is personal.

Statutory Audit

Audit of financial statements under the Companies Act, 2013 and applicable Indian Accounting Standards. Includes risk assessment, audit planning, analytical procedures, and reporting.

Direct Tax — Income Tax Act

Business income, capital gains, TDS compliance, assessment proceedings, and tax planning within the framework of the Income Tax Act, 1961.

GST & Indirect Tax

GST compliance, ITC reconciliation, GSTR filing, GST audits, and handling departmental queries. Also covers customs and legacy indirect tax matters.

Corporate Law & MCA

Companies Act, 2013 — ROC filings, annual compliance, board and general meeting matters, secretarial requirements, and the interaction of company law with taxation.

FEMA & RBI Regulations

Inbound and outbound investment frameworks, LRS transactions, overseas investment rules under the 2022 OI Rules, and RBI reporting requirements for individuals and companies.

Internal Audit & Controls

Review of internal financial controls, process audits, risk-based internal audit planning, and reporting to audit committees — per ICAI Standards on Internal Audit.

Financial Reporting

Preparation and review of financial statements under Indian GAAP and Ind AS. Accounting standards, disclosures, and the judgment required in reliable financial reporting.

Business Valuation

Valuation of shares and businesses for Section 56/Rule 11UA purposes, FEMA compliance, and M&A transactions — using income, market, and asset-based approaches.

Professional Ethics & ICAI

ICAI Code of Ethics, independence requirements, and the quality standards that govern professional conduct — a topic I find chronically under-discussed in the profession.

These areas ground the writing in something real.