Discover the hidden costs of non-compliance for Indian founders and startup businesses. From suspended GSTINs and TDS defaults to massive RoC penalties under the Companies Act, learn why proactive compliance saves millions.

Discover CKA's strategic recommendations to the IRDAI on the Ind AS transition for Indian insurers. Learn why shifting the compliance timeline to April 2027, halting prolonged parallel reporting, and unifying policyholder and shareholder funds are critical for the industry's financial readiness.

The Indian life insurance industry in FY 24-25 reveals a stark contrast. While private insurers drive premium growth through ULIPs, overall policy volumes are de-growing. With IRDAI's new EOM guidelines pushing first-year commissions up to 45% and solvency margins heavily reliant on FFA, are balance sheets at risk? Discover our deep dive into VNB margins, solvency ratios, and the strategic playbook of top insurers.

CKA's strategic breakdown of the Sabka Bima Sabki Raksha Act 2025. Learn how 100% FDI, new IRDAI commission caps, and insurer-non-insurer amalgamations will impact Indian InsurTechs and corporate restructuring.

Behind every venture funding news that you come across, if you look deeper, you will find one thing common in almost all deals - startups issue Compulsorily Convertible Preference Shares (CCPS) to investors, and not equity shares. Your instant thought could be that this must be for convertible rounds where the valuation is unknown and dependent on the next fundraise. However, this is also true for the priced rounds i.e. where the valuation is known and agreed upon. In such ca

Share buyback has always been seen as a viable exit strategy by startup investors, alongside IPO, M&A and secondary sale. In fact, the mention of share buyback is often made in shareholder agreements as a potential exit option for the investor. However, from 1 October 2024, the tax rules for buybacks in India have changed in a big way, which directly impacts its viability as an exit route for startup investors. Let's break it down: How Buybacks Were Taxed Earlier (Till 30th S

This case study explores the valuation of a Kolkata-based agritech startup undertaken to support an early-stage fundraising round. Using a structured multi-method approach, including DCF, venture capital benchmarks, and comparable transaction analysis, the engagement focused on balancing scalability with execution, working capital, and sector-specific risks. The valuation provided a defensible reference point for investor negotiations and strategic decision-making.

This case study explores the valuation of a Hyderabad-based fintech startup undertaken to support a seed-stage fundraising round. Using a structured multi-method approach, including DCF and comparable transaction analysis, the engagement focused on balancing rapid scalability with regulatory and execution risks. The valuation provided a defensible reference point for investor negotiations and enabled informed decision-making during capital raise discussions.

This case study examines the valuation of a Mumbai-based D2C startup undertaken to support a seed-stage fundraising round. Using a structured multi-method approach, including DCF, venture capital benchmarks and comparable company analysis, the engagement focused on balancing rapid growth potential with execution and margin risks. The valuation provided a defensible reference point for investor negotiations and strategic decision-making.

Background Startup Venture D is a Kolkata-based healthtech company  operating in the digital healthcare infrastructure  space. Founded in early 2023, the company provides an integrated digital platform that enables hospitals, clinics, healthcare professionals, and patients to seamlessly access medical records, manage workflows, and automate operational processes. A key differentiator of the platform is its focus on interoperability of healthcare data  across the broader healt

Background Startup Venture C is a Pune-based dronetech company operating in the defence and unmanned aerial systems (UAS) space. Founded in 2021, the company designs and manufactures fixed-wing drones, quad-drones, and hex-drones for defence applications, supported by proprietary intellectual property, design patents, and in-house flight and ground control software. At the time of engagement, Startup Venture C was in seed stage (early stage venture), with strong defence-secto

This case study explores the valuation of a Bangalore-based healthtech startup undertaken to support an upcoming fundraising round. Using a structured, multi-method approach including DCF, venture capital benchmarks, and market comparables, the engagement focused on deriving a defensible valuation range reflective of growth potential, sector dynamics, and early-stage risks. The valuation served as a practical reference point for investor negotiations and strategic decision-ma

Background Startup Venture A is a Bangalore-based deeptech startup  operating in the advanced battery and electric aviation ecosystem. Founded in early 2023, the company focuses on developing lightweight, high-performance lithium-ion battery solutions  for drone and electric aviation applications. At the time of engagement, the startup was at the seed stage  and preparing to raise institutional capital to scale product development, manufacturing, and market entry. Engagement

In India, sustainability is not a foreign import - it’s a part of who we are. Our traditions and daily practices have long promoted mindful consumption and community living. Yet, in the modern business landscape, sustainability must evolve from a cultural habit to a strategic framework. This is where ESG (Environmental, Social, and Governance) comes in. For startups, ESG is not a compliance exercise, it’s a growth mindset. When young ventures embed ESG principles early, they

The wordings in clause 27(a) of the Tax Audit Form 3CD, relating to reporting of GST Input Tax Credit, has created a lot of confusion in the CA fraternity, different practitioners and corporates having different interpretations leading to doubt and sometimes a difference of opinion with clients. What's the confusion all about? Clause 27(a) of the latest Tax Audit Form 3CD officially notified by CBDT reads as follows: "27(a) Amount of Central Value Added Tax credits availed o

In its 210th board meeting published in PR No.33/2025, and circular number SEBI/HO/AFD/AFD-POD-1/P/CIR/2025/128 dated 10th September, 2025, SEBI (Securities and Exchange Board of India) has approved a significant overhaul of the regulatory framework for Angel Funds under the SEBI (Alternative Investment Funds) Regulations, 2012, (“AIF Regulations”) and the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”). The new set of amendments pro

Valuation of shares is a critical requirement in multiple business scenarios — from issuing new shares to transfer of ownership, fundraising, mergers, and regulatory compliance. However, who can value unlisted shares in India depends on the governing law applicable to the transaction, sometimes necessitating more than one valuation certificate.   This article outlines when share valuation is required under different Indian laws and who is authorized to conduct it. 1. Under th

Startups are now being recognized almost in every Central and State laws that relate to businesses. From Companies Law to Income Tax Law, certain benefits have been carved out for startup ventures, to accommodate their unique requirements and to incentivize them in the form of financial and qualitative benefits. In this article we dive deeper into the income tax incentives given to startups under the Income Tax Act 1961, who is eligible to avail those benefits and how to avai

Learn how TDS applies to online advertising spends in India on Google, Meta, Amazon, and LinkedIn. Understand Section 194C of the Income Tax Act, rates for digital ads, and statutory filing steps. Avoid pitfalls in deducting TDS on digital marketing payments and ensure smooth refunds or credits from platforms for compliant online advertising.

When starting a new startup in India, one of the first and most critical decisions founders face is choosing the right legal structure - Private Limited Company (Pvt. Ltd.) or Limited Liability Partnership (LLP). Both have their own benefits and challenges and making the right decision depends on multiple factors such as tax treatment, compliance requirements, investment-readiness, and mid & long-term vision. We often get this query from startup founders, so we compiled a