I)

ADVISING ON DRAFTING OF DEEDS/AGREEMENTS

(a)

i) Partnership Deed

Rs 15,000/- & Above

Rs 10,000/- & Above

Rs 8,000/- & Above

ii) Partnership Deed (With consultation & Tax Advisory)

Rs 20,000/- & Above

Rs 15,000/-& Above

Rs 10,000/- & Above

(b)

Filing of Forms with Registrar of Firms

Rs 7,000/- & Above Per Form

Rs 5,000/- & Above Per Form

Rs 3,000/- & Above

(c)

Supplementary / Modification in Partnership Deed

Rs 12,000/- & Above

Rs 9,000/- & Above

Rs 6,000/- & Above

(d)

Joint Development Agreements/ Joint Venture Agreements

Rs 12000 & Above (See Note-1)

Rs 9000 & Above (See Note-1)

Rs 6000 & Above (See Note-1)

(e)

Others Deeds such as Power of Attorney, Will, Gift Deed etc.

Rs 5000 & Above

Rs 4000 & Above

Rs 3000 & Above

II)

INCOME TAX

A.

Filing of Return of Income 

I)

For Individuals/ HUFs etc. 

(a)

Filing of Return of Income with Salary/Other Sources/Share of Profit

Rs 8,000/- & Above

Rs 6,000/- & Above

Rs 4,000/- & Above

(b)

Filing of Return of Income with detailed Capital Gain working

i) Less than 10 Transactions (For Shares & Securities)

Rs 11,000/- & Above

Rs 8,000/- & Above

Rs 5,000/- & Above

ii) More than 10 Transactions (For Shares & Securities)

Rs 17,000/- & Above

Rs 12,000/- & Above

Rs 8,000/- & Above

(c)

Filing of Return of Income for Capital Gain on Immovable property

Rs 32,000/- & Above

Rs 22,000/- & Above

Rs 15,000/- & Above

(d)

Filing of Return of Income with Preparation of Bank Summary, Capital A/c & Balance Sheet.

Rs 12,000/- & Above

Rs 9,000/- & Above

Rs 6,000/- & Above

II)

(a) Partnership Firms/Sole Proprietor with Advisory Services

Rs 15,000/- & Above

Rs 11,000/- & Above

Rs 8,000/- & Above

(b) Minor's I.T. Statement

Rs 8,000/- & Above

Rs 6,000/- & Above

Rs 4,000/- & Above

(c) Private Ltd. Company: 

i) Active

Rs 25,000/- & Above

Rs 18,000/- & Above

Rs 12,000/- & Above

ii) Defunct

Rs 12,000/- & Above

Rs 9,000/- & Above

Rs 6,000/- & Above

(d) Public Ltd. Company 

i) Active

Rs 65,000/- & Above

Rs 45,000/- & Above

Rs 30,000/- & Above

ii) Defunct

Rs 25,000/- & Above

Rs 18,000/- & Above

Rs 12,000/- & Above

B.

Filing of Forms Etc.

(Quarterly Fees)

(Quarterly Fees)

(Quarterly Fees)

(a)

Filing of TDS/TCS Return (per Form) 

i) With 5 or less Entries

Rs 4,000/- & Above

Rs 3,000/- & Above

Rs 2,000/- & Above

ii) With more than 5 Entries

Rs 9,000/- & Above

Rs 7,000/- & Above

Rs 5,000/- & Above

(b)

Filing of Form No. 15-H/G (per Set)

Rs 4,000/- & Above

Rs 3,000/- & Above

Rs 2,000/- & Above

(c)

Form No. 49-A/49-B

Rs 4,000/- & Above

Rs 3,000/- & Above

Rs 2,000/- & Above

(d)

Any other Forms filed under the Income Tax Act

Rs 4,000/- & Above

Rs 3,000/- & Above

Rs 2,000/- & Above

C.

Certificate 

Obtaining Certificate from Income Tax Department

Rs 14,000/- & Above

Rs 10,000/- & Above

Rs 7,000/- & Above

D.

Filing of Appeals Etc.

(a)

First Appeal

Preparation of Statement of Facts, Grounds of Appeal, Etc.

Rs 32,000/- & Above

Rs 22,000/- & Above

Rs 15,000/- & Above

(b)

Second Appeal (Tribunal)

Rs 65,000/- & Above

Rs 45,000/- & Above

Rs 30,000/- & Above

E.

Assessments Etc.

(a)

Attending Scrutiny Assessment/Appeal

(i) Corporate

See Note 1

See Note 1

See Note 1

(ii) Non Corporate

Rs 32,000/- & Above

Rs 22,000/- & Above

Rs 15,000/- & Above

(b)

Attending before Authorities

Rs 10,000/- & Above Per Visit

Rs 7,000/- & Above Per Visit

Rs 5,000/- & Above Per Visit

(c)

Attending for Rectifications /Refunds/Appeal effects Etc.

Rs 7,000/- & Above Per Visit

Rs 5,000/- & Above Per Visit

Rs 3,000/- & Above Per Visit

(d)

Income Tax Survey

Rs 80,000/- & Above

Rs 55,000/- & Above

Rs 35,000/- & Above

(e)

T.D.S. Survey

Rs 50,000/- & Above

Rs 35,000/- & Above

Rs 25,000/- & Above

(f)

Income Tax Search and Seizure

See Note 1

See Note 1

See Note 1

(g)

Any other Consultancy

See Note 1

See Note 1

See Note 1

III)

CHARITABLE TRUST

(a)

(i) Registration Under Local Act

Rs 25,000/- & Above

Rs 18,000/- & Above

Rs 12,000/- & Above

(ii) Societies Registration Act

Rs 32,000/- & Above

Rs 22,000/- & Above

Rs 15,000/- & Above

(b)

Registration Under Income Tax Act

Rs 25,000/- & Above

Rs 18,000/- & Above

Rs 12,000/- & Above

(c)

Exemption Certificate U/s 80G of Income Tax Act

Rs 20,000/- & Above

Rs 14,000/- & Above

Rs 10,000/- & Above

(d)

Filing Objection Memo/other Replies

Rs 10,000/- & Above

Rs 7,000/- & Above

Rs 5,000/- & Above

(e)

Filing of Change Repor t

Rs 10,000/- & Above

Rs 7,000/- & Above

Rs 5,000/- & Above

(f)

Filing of Annual Budget

Rs 10,000/- & Above

Rs 7,000/- & Above

Rs 5,000/- & Above

(g)

Attending before Charity Commissioner including for

Attending Objections

Rs 8,000/- & Above per visit

Rs 6,000/- & Above per visit

Rs 4,000/- & Above

(h)

(i) F.C.R.A. Registration

Rs 35,000/- & Above

Rs 25,000/- & Above

Rs 18,000/- & Above

(ii) F.C.R.A. Certification

Rs 8,000/- & Above

Rs 6,000/- & Above

Rs 4,000/- & Above

IV)

COMPANY LAW AND LLP WORK

(a)

Filing Application for Name Approval

Rs 8,000/-& Above

Rs 6,000/- & Above

Rs 4,000/- & Above

(b)

Incorporation of a Private Limited Company/LLP

Rs 35,000/- & Above

Rs 25,000/- & Above

Rs 18,000/- & Above

(c)

Incorporation of a Public Limited Company

Rs 65,000/- & Above

Rs 45,000/- & Above

Rs 30,000/- & Above

(d)

Advisory or consultation in drafting MOA, AOA

Rs 15,000/- & Above

Rs 11,000/- & Above

Rs 8,000/- & Above

(e)

(i) Company's/LLP ROC Work, Preparation of Minutes, Statutory Register & Other Secretarial Work

See Note 1

See Note 1

See Note 1

(ii) Certification (Per Certificate)

Rs 15,000/- & Above

Rs 10,000/- & Above

Rs 8,000/- & Above

(f)

Filing Annual Return Etc.

Rs 10,000/- & Above per Form

Rs 8,000/- & Above per Form

Rs 5,000/- & Aboveper Form

(g)

Filing Other Forms Like:      F-32, 18, 2 etc.

Rs 5,000/- & Above per Form

Rs 4,000/- & Above per Form

Rs 3,000/- & Above per Form

(h)

Increase in Authorised Capital

Filing of F-5, F-23, preparation of Revised Memorandum of Association/Article of Association/LLP Agreement

Rs 25,000/- & Above

Rs 20,000/- & Above

Rs 14,000/- & Above

(i)

DPIN/DIN per Application

Rs 4,000/- & Above

Rs 3,000/- & Above

Rs 2,000/- & Above

(j)

Company Law Consultancy including Petition drafting

See Note 1

See Note 1

See Note 1

(k)

Company Law representation including LLP before RD and NCLT

See Note 1

See Note 1

See Note 1

(l)

ROC Representation

See Note 1

See Note 1

See Note 1

AUDIT AND OTHER ASSIGNMENTS

Rate per day would depend on the complexity of the work and the number of days spent by each person

(i) Principal

Rs 18,000/- & Above per day

Rs 12,000/- & Above per day

Rs 8,000/- & Above per day

(ii) Qualified Assistants

Rs 10,000/- & Above per day

Rs 7,000/- & Above per day

Rs 5,000/- & Above per day

(iii) Semi Qualified Assistants

Rs 5,000/- & Above per day

Rs 4,000/- & Above per day

Rs 3,000/- & Above per day

(iv) Other Assistants

Rs 3,000/- & Above per day

Rs 2,000/- & Above per day

Rs 1,000/- & Above per day

Subject to minimum indicative Fees as under:

(i) Tax Audit

Rs 40,000/- & Above

Rs 30,000/- & Above

Rs 22,000/- & Above

(ii) Company Audit

(a) Small Pvt. Ltd. Co. (Turnover up to Rs. 2 Crore)

Rs 50,000/- & Above

Rs 35,000/- & Above

Rs 25,000/- & Above

(b) Medium Size Pvt. Ltd. Co./ Public Ltd. Co.

Rs 80,000/- & Above

Rs 55,000/- & Above

Rs 35,000/- & Above

(c) Large Size Pvt. Ltd. Co./ Public Ltd. Co.

See Note 1

See Note 1

See Note 1

(iv) Review of TDS Compliance

Rs 25,000/- & Above

Rs 18,000/- & Above

Rs 12,000/- & Above

(v) Transfer Pricing Audit

See Note 1

See Note 1

See Note 1

VI)

INVESTIGATION, MANAGEMENT SERVICES OR SPECIAL ASSIGNMENTS

Rate per day would depend on the complexity of the work and the number of days spent by each person

(a) Principal

Rs 35,000/- & Above +per day charge

Rs 25,000/- & Above +per day charge

Rs 18,000/- & Above +per day charge

(b) Qualified Assistant

Rs 18,000/- & Above +per day charge

Rs 12,000/- & Above +per day charge

Rs 8,000/- & Above +per day charge

(c) Semi Qualified Assistant

Rs 10,000/- & Above +per day charge

Rs 7,000/- & Above +per day charge

Rs 5,000/- & Above +per day charge

VII)

CERTIFICATION WORK

(a)

Issuing Certificates under the Income Tax Act i.e. U/s  80IA /80IB /10A/10B & other Certificates

See Note 1

See Note 1

See Note 1

(b)

Other Certificates

For LIC/Passport/Credit Card/Etc.

Rs 10,000/- & Above

Rs 7,000/- & Above

Rs 5,000/- & Above

(c)

Other Attestation (True Copy)

Rs 3,000/- & Above per form

Rs 2,000/- & Above per Form

Rs 1,000/- & Aboveper Form

(d)

Net worth Certificate for person going abroad

Rs 18,000/- & Above

Rs 12,000/- & Above

Rs 8,000/- & Above

VIII)

RERA

(a)

Audit of Accounts

Rs 10,000/- & Above

Rs 7,000/- & Above

Rs 5,000/- & Above

(b)

Appearance Before Appellate Tribunal or Regulatory Authority or Adjudicating Authority

Rs 50,000/- & Above

Rs 40,000/- & Above

Rs 25,000/- & Above

(c)

Advisory & Consultation

See Note 1

See Note 1

See Note 1

(d)

Certification for withdrawal of amount

See Note 1

See Note 1

See Note 1

IX)

CONSULTATION & ARBITRATION

Rate per hour would depend on the complexity of the work and the number of hours spends by each person.

(a)

Principal

Rs 35,000/- & Above(initial fees)+ additional fees @ Rs 8,000/- & Above per hour

Rs 25,000/- & Above(initial fees)+ additional fees @ Rs 6,000/- & Above per hour

Rs 18,000/- & Above (initial fees)+ additional fees @ Rs 4,000/- & Above per hour

(b)

Qualified Assistant

Rs 6,000/- & Above per hour

Rs 4,000/- & Above per hour

Rs 3,000/- & Above per hour

(c)

Semi Qualified Assistant

Rs 3,000/- & Above per hour

Rs 2,000/- & Above per hour

Rs 1,000/- & Above per hour

X)

NBFC/RBI MATTERS

(a)

NBFC Registration with RBI

See Note 1

See Note 1

See Note 1

(b)

Other Returns

Rs 18,000/- & Above

Rs 12,000/- & Above

Rs 8,000/- & Above

XI)

GST

(a)

Registration

Rs 20,000/- & Above

Rs 15,000/- & Above

Rs 10,000/- & Above

(b)

Registration with Consultation

See Note 1

See Note 1

See Note 1

(c)

Tax Advisory &Consultation i.e. about value, taxability, classification etc.

See Note 1

See Note 1

See Note 1

(d)

Challan/Returns

Rs 15,000/- & Above + (Rs 4,000/- Per Month)

Rs 10,000/- & Above + (Rs 3,000/- Per Month)

Rs 8,000/- & Above + (Rs 2,000/- Per Month)

(e)

Adjudication/Show Cause notice reply

Rs 30,000/- & Above

Rs 20,000/- & Above

Rs 15,000/- & Above

(f)

Filing of Appeal / Appeals Drafting

Rs 30,000/- & Above

Rs 20,000/- & Above

Rs 15,000/- & Above

(g)

Furnish details of inward/outward supply

See Note 1

See Note 1

See Note 1

(h)

Misc services i.e., refund, cancellation/revocation registration, maintain electronic cash ledger etc.

See Note 1

See Note 1

See Note 1

(i)

Audit of accounts and reconciliation Statement

Rs 40,000/- & Above

Rs 20,000/- & Above

Rs 12,000/- & Above

(j)

Any Certification Work

Rs 10,000/- & Above

Rs 7,000/- & Above

Rs 5,000/- & Above

XII)

FEMA MATTERS

1

Filing Declaration with RBI in relation to transaction by NRIs/ OCBs

Rs 35,000/- & Above

Rs 25,000/- & Above

Rs 18,000/- & Above

2

Obtaining Prior Permissions from RBI for Transaction with NRIs/ OCBs

Rs 50,000/- & Above

Rs 35,000/- & Above

Rs 25,000/- & Above

3

Technical Collaboration: Advising, obtaining RBI permission, drafting and preparing technical collaboration agreement and incidental matters

See Note 1

See Note 1

See Note 1

4

Foreign Collaboration:

Advising, obtaining RBI permission, drafting and preparing technical collaboration agreement and incidental matters (incl. Shareholders Agreement)

See Note 1

See Note 1

See Note 1

5

Advising on Non Resident Taxation Matters including Double Tax Avoidance Agreements including FEMA

See Note 1

See Note 1

See Note 1

XIII)

PROJECT FINANCING

(a)

Preparation of CMA Data

See Note 1

See Note 1

See Note 1

(b)

Services relating to Financial sector

See Note 1

See Note 1

See Note 1

Notes:

1)

Fees to be charged depending on the complexity and the time spent on the particular assignment.

2)

The above recommended minimum scale of fees is as recommended by the Committee for Capacity Building of Members in Practice (CCBMP) of ICAI.

3)

The aforesaid table states recommendatory minimum scale of fees works out by taking into account average time required to complete such assignments. However, members are free to charge varying rates depending upon the nature and complexity of assignment and time involved in completing the same.

4)

Office time spent in travelling & out-of-pocket expenses would be chargeable. The Committee issues for general information the above recommended scale of fees which it considers reasonable under present conditions. It will be appreciated that the actual fees charged in individual cases will be matter of agreement between the member and the client.

5)

GST should be collected separately wherever applicable.

6)

The Committee also recommends that the bill for each service should be raised separately and immediately after the services are rendered.

7)

Classification of Cities in Different classes as per each state is given in Annexure A

8)

The amount charged will be based on the location of the service provider.

1

Andaman & Nicobar Island

-----

-----

All Cities

2

Andhra Pradesh

-----

Vijayawada, Greater Vishakhapatnam, Guntur, Nellore

Other Cities

3

Arunachal Pradesh

-----

-----

All Cities

4

Assam

-----

Guwahati

Other Cities

5

Bihar

-----

Patna

Other Cities

6

Chandigarh

-----

Chandigarh

-----

7

Chattisgarh

-----

Durg-Bhilai Nagar, Raipur

Other Cities

8

Dadra & Nagar Haveli

-----

-----

All Cities

9

Daman & Diu

-----

-----

All Cities

10

Delhi

Delhi

-----

-----

11

Goa

-----

-----

All Cities

12

Gujarat

Ahmedabad

Rajkot, Jamnagar, Bhavnagar, Vadodara, Surat

Other Cities

13

Haryana

-----

Faridabad, Gurgaon

Other Cities

14

Himachal Pradesh

-----

-----

All Cities

15

Jammu & Kashmir, Ladhakh

-----

Srinagar, Jammu

Other Cities

16

Jharkhand

-----

Jamshedpur, Dhanbad, Ranchi, Bokaro Steel City

Other Cities

17

Karnataka

Bengaluru

Belagavi, Hubli-Dharwad, Mangaluru, Mysuru, Gulbarga

Other Cities

18

Kerala

-----

Kozhikode, Kochi, Thiruvananthpuram, Thrissur, Malappuram, Kannur, Kollam

Other Cities

19

Lakshadweep

-----

-----

All Cities

20

Madhya Pradesh

-----

Gwalior, Indore, Bhopal, Jabalpur, Ujjain

Other Cities

21

Maharashtra

Greater Mumbai, Pune

Amaravati, Nagpur, Aurangabad, Nashik, Bhiwandi, Solapur, Kolhapur, Vasai-Virar City, Malegaon, Nanded Waghala, Sangli

Other Cities

22

Manipur

-----

-----

All Cities

23

Meghalaya

-----

-----

All Cities

24

Mizoram

-----

-----

All Cities

25

Nagaland

-----

-----

All Cities

26

Odisha

-----

Cuttak, Bhubaneshwar, Rourkela

Other Cities

27

Puducherry

-----

Puducherry

-----

28

Punjab

-----

Amritsar, Jalandhar, Ludhiana

Other Cities

29

Rajasthan

-----

Bikaner, Jaipur, Jodhpur, Kota, Ajmer

Other Cities

30

Sikkim

-----

-----

All Cities

31

Tamil Nadu

Chennai

Salem, Tirrupur, Coimbatore, Tiruchirapalli, Madurai, Erode

Other Cities

32

Telangana

Hyderabad

Warangal

Other Cities

33

Tripura

-----

-----

All Cities

34

Uttar Pradesh

-----

Moradabad, Meerut, Ghaziabad, Aligarh, Agra, Bareilly, Lucknow, Kanpur, Allahabad, Gorakhpur, Varanasi, Saharanpur, NOIDA, Firozabad, Jhansi

Other Cities

35

Uttarakhand

-----

Dehradun

Other Cities

36

West Bengal

Kolkata

Asansol, Siliguri, Durgapur

Other Cities