Income Tax

Understanding Income Tax

Tax questions rarely arrive on their own. A notice about an unexplained credit turns on the loan agreement behind it. A dispute about input tax credit turns on the vendor contract and what the invoices actually record. A capital-gains question on a property sale turns on the sale deed and the chain before it. Where the documentation and the tax position are dealt with by the same practice, each is examined against the other rather than in isolation.

The work in this section is of two kinds and the difference is worth stating plainly. Advising on the legal position, drafting replies to notices and appearing before a tax authority as an authorised representative is work an advocate does. Audit, and any certificate that only a chartered accountant or company secretary may sign, is not; where a matter requires it, that part is coordinated with the appropriate professional rather than claimed here.

Matters covered and detailed guidance

• Income Tax
• Income Tax Returns
• Income Tax Notices
• Assessment and Appeal
• GST
• GST Registration
• GST Returns
• GST Notices
• Cancellation and Restoration

Documents to prepare

Bring the records that explain your situation. The precise documents depend on the facts; the following is a starting point.

• Agreements, deeds, notices or orders relevant to the matter
• A dated account of the events and the parties involved
• Correspondence, acknowledgements and payment records
• Earlier proceedings, filings and advice where available
• Original documents for verification when requested

How a matter is assessed

The first step is to identify the issue, the relevant documents and the result you need. The applicable law, available procedure, responsible authority and any time-sensitive requirements are then considered on those facts.

Advice, document preparation, correspondence and representation are different tasks. The scope of any engagement is discussed before work begins. No outcome can be promised, and an initial enquiry does not create an advocate–client relationship.

Common questions

What is the advantage of having tax and legal work in one place?

The documents are the same documents. A reply to a tax notice usually stands or falls on an agreement, an invoice trail or a deed, and those are drafted, reviewed and produced by the same practice. It also avoids the position where the answer given to a tax authority does not match what the contract says.

Will an advocate file my returns and audit my accounts?

Return preparation is carried out with, or coordinated with, a chartered accountant, and audit and any certificate that only a chartered accountant or company secretary may sign is their work, not an advocate's. What is done here is the legal side: advice, drafting, replies to notices, and representation before the authority.

What are the current due dates and rates?

None are stated on this website, deliberately. Due dates, thresholds, rates and fees are notified and revised, and extensions are common. The position applicable to your category and period is checked against the current notification and portal when your matter is taken up.

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