₹21,300 left every month
TaxSavvy for PAN aadhaar link
PAN inoperative? Link it and unblock refunds.
We pay the fee in the right challan and complete the link with you.
If you wait: ₹1,000 fee to link late, and PAN stays inoperative till then (Sec 430, old 234H)
How we get it done
Four steps, the same for every job. You see each one ticked.
Information
PAN number. Aadhaar number
Discussion
Is the PAN already shown as inoperative, or just not linked?. Do name, date of birth and gender match on PAN and Aadhaar?
Forms
Check link status (pre-login Link Aadhaar Status). Pay the Sec 430 (old Sec 234H) fee via e-Pay Tax: Income Tax Act 2025, tax year, Other Receipts (500), sub-type fee for delay in linking
Deliverables
Fee challan (CRN). Link request confirmation, then status 'linked'
See what you get, free
Real formats, made with dummy data.
Sample Sample ₹36,280 less tax in the new regime
Sample Net worth ₹14.9 lakh
Questions, answered the CA way
Facts, Provisions and law, Analysis, Conclusion.
Secondary sale: founder selling shares before company exit
- Facts
- A secondary sale is when a founder or early investor sells their shares to a new investor, not the company raising money (which is a primary transaction). The company receives no proceeds, the selling shareholder does.
- Provisions and law
- IT Act, Sec 45 | FEMA 1999 | Companies Act 2013, Sec 56
- Analysis
- ROFR: Most SHAs give other existing shareholders right of first refusal before you can sell to an outsider. Check your SHA, failure to offer ROFR can invalidate the transfer. Tax: Same as acquisition exit above, LTCG at 12.5% if held 24+ months, slab rate if STCG. FEMA: If buyer is a non-resident, pricing must comply with FEMA pricing guidelines (Rule 11UA floor).
Holding company: the investment vehicle for family wealth
- Facts
- A family holding company owns investments, listed stocks, unlisted equity, REITs, AIF units, real estate. All investment activity happens at the company level.
- Provisions and law
- Companies Act 2013 | IT Act, Sec 200 (old 115BAA) | Dividend, Sec 2(22)
- Analysis
- Tax advantages: Inter-company dividends between group companies: exempt under Sec 10(34A) (dividend from domestic company). Capital gains at corporate rate: 22% (much lower than individual surcharge at ₹5Cr+ income). Business expenses deductible against income. The dividend trap: Money stuck in the holding company, distributing to family members as dividend is taxed at slab rate in their hands. Planning: use salary, director fees, loan repayments (for original capital), and strategic timing of dividends to manage outflow tax.
Company Housekeeping
- Facts
- Stage: Foundation, before any raise.
- Provisions and law
- Analysis
- Documents: Certificate of Incorporation; MOA + AOA (Memorandum and Articles); PAN + TAN of company; DPIIT Recognition Certificate; Udyam Registration (if MSME); GST registration certificate; Board resolution authorising fundraise; Register of shareholders (SH-2); Register of directors (DIR-12); All shareholder agreements (existing); All previous funding contracts.
- Conclusion
- Certificate of Incorporation
- MOA + AOA (Memorandum and Articles)
- PAN + TAN of company
- DPIIT Recognition Certificate
TDS on Professional Fees: Section 393 (old 194J)
- Facts
- If you pay fees to a doctor, lawyer, CA, consultant, IT developer, or any professional above ₹30,000 in a year, you must deduct 10% TDS before paying them. Most small businesses and startups pay freelancers without TDS. The professional loses nothing (gets TDS credit). But the payer becomes an assessee in default with interest and penalty equal to TDS.
- Provisions and law
- Sec 393 (old 194J(1)); Professional services defined; Threshold; Exemptions; Sec 398 (old 201)
- Analysis
- Sec 393, Income-tax Act 2025 (old Sec 194J) rate clarification, 2% vs 10%: From April 1, 2020: professional services (doctor, lawyer, CA, architect, technical consultant) = 10%. Technical services (IT maintenance, call centre, software support, data analytics) = 2%. This split matters: a company paying an IT developer for software maintenance (technical services) deducts 2%, not 10%. But same company paying IT consultant for strategic advice (professional services) = 10%. The distinction is blurred in practice, when in doubt, use 10%. When Sec 393 (old Sec 194J) applies to startups and small companies: A Pvt Ltd company (even with ₹50L revenue) must deduct TDS under Sec 393 (old Sec 194J) if they pay professional fees. The audit threshold exemption is for individuals/HUF only. Any company = must deduct Sec 393 (old Sec 194J). Many startups miss this, they pay CA, lawyers, freelance developers and don't deduct TDS. Common audit exposure.
- Conclusion
- Identify: does your entity (company/audit-applicable proprietor) pay any professional fees?
- Check if cumulative professional fees to any one person cross ₹30,000 in the year
- Determine rate: 10% (professional services, lawyer, doctor, CA, architect) or 2% (technical services, IT maintenance, call centre)
- Collect recipient's PAN before payment, without PAN: deduct at 20%
PAN inoperative? Link it and unblock refunds.
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