Chartered Accountants emblemPalivela Devdas & Associates
Tax

Planning.

Direct-tax planning of positions, transactions and structures under the Income-tax Act, 1961.

Overview

About this service.

Applicability

Individuals, corporates, LLPs, partnership firms, trusts and foreign entities with an India taxable presence.

Tax planning covers the assessment of tax positions before transactions and decisions are executed — so that outcomes are lawful, defensible and aligned with the entity's commercial objectives.

The firm advises Indian and foreign clients on the direct-tax consequences of proposed transactions under the Income-tax Act, 1961 and the rules thereunder, with attention to recent statutory amendments, judicial precedents and CBDT circulars.

Planning is conducted conservatively — the emphasis is on positions supported by law and precedent, documented before the transaction, rather than aggressive claims.

Scope of work

What the engagement covers.

Tax-position planning for transactions and structures

Advance-tax planning and cash-flow forecasting

Deduction, exemption and allowance planning

TDS / TCS planning and rate determination

Residential-status and income-characterisation advisory

Advisory on CBDT circulars, notifications and recent jurisprudence

Standards & framework

Applicable laws and standards.

Income-tax Act, 1961
Income-tax Rules, 1962
ICAI Guidance Notes
Tax related
Deliverables

What you receive.

  • Tax-position notes and advisory memos
  • Advance-tax computation and schedule
  • Planning options with risk assessment
Frequently asked

Top questions.

The questions clients most often ask about this service. For anything specific to your situation, write to the firm.

Assessing tax positions before transactions and decisions are executed, so outcomes are lawful, defensible and aligned with commercial objectives.

Yes. Lawful planning is distinct from evasion. The firm avoids aggressive positions and documents each position before the transaction.

Position planning, advance-tax planning, deductions and exemptions, TDS/TCS planning and characterisation of income.

Individuals, corporates, LLPs, partnership firms, trusts and foreign entities with an India taxable presence.

Through advisory memos and tax-position notes prepared before the transaction is entered into.

Yes. Positions are tested against the General Anti-Avoidance Rules (GAAR) and specific anti-avoidance provisions.

Yes. Advance-tax computation and cash-flow scheduling are provided.

No. It is revisited as the law, precedents and the entity's circumstances change.

The Income-tax Act, rules, CBDT circulars and notifications, and relevant judicial precedents.

Planning is before-the-fact strategy; compliance is the recurring preparation and filing of returns and statements.

Discuss an engagement

Looking for planning support?

Write to the firm to discuss the engagement. Each engagement is scoped through a formal letter, preceded by independence and conflict-of-interest checks.

info@paliveladevdas.comSomajiguda, Hyderabad