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Why ESG Is the New DNA for Startups
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
adritas
Dec 15 min read


Clause 27(a) of Tax Audit Form 3CD - GST Input Tax Credit Disclosure - Issue and Resolution
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

CA Kartikeyan Khator
Nov 274 min read


Income Tax Incentives for Startups in India
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

CA Kartikeyan Khator
Jul 15 min read


Company vs LLP - Which is better for your new Startup Venture?
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

CA Kartikeyan Khator
Jun 235 min read


ESOP Valuation Requirements in India: A Legal and Procedural Guide
Employee Stock Option Plans (ESOPs) are a powerful tool for talent retention and wealth creation. However, issuing and exercising ESOPs in India comes with specific compliance and valuation requirements under various laws, including the Companies Act, Income Tax Act, and FEMA (in case of foreign employees). This guide breaks down the valuation and filing requirements at three crucial stages - Grant, Vesting, and Exercise - to help you stay compliant. Companies Act At the time

CA Kartikeyan Khator
Jun 145 min read


How to do Startup Valuations?
Explore why startup valuation is crucial in India for fundraise, investor confidence, and statutory filing. Learn how DCF analysis, Venture Capital Method and Comparative Analysis guides funding decisions in pre-seed, seed, pre-revenue, and Series A rounds. Gain insights to value your startup for investment, funding, and compliance in India’s dynamic ecosystem. Relevant for startups in Bangalore, Bengaluru, Karnataka, India.

CA Kartikeyan Khator
Apr 89 min read


Startup Valuation - Why and How
Explore why startup valuation is crucial in India for fundraise, investor confidence, and statutory filing. Learn how DCF analysis, Venture Capital Method and Comparative Analysis guides funding decisions in pre-seed, seed, pre-revenue, and Series A rounds. Gain insights to value your startup for investment, funding, and compliance in India’s dynamic ecosystem. Relevant for startups in Mumbai, Bangalore, Bengaluru, Hyderabad, Pune, Delhi, Gurgaon, Noida, Kolkata, India.

CA Kartikeyan Khator
Jun 8, 20219 min read
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