Chartered Accountants  ·  Established 2013

Professional Excellence in
Accounting, Audit & TaxationAdvisory Services

A professionally managed Chartered Accountant firm providing comprehensive accounting, audit, taxation, compliance and advisory services to businesses in India and internationally, since 2013.

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Audit & Assurance
Accounting & Bookkeeping
Direct & Indirect Taxation
International Engagements
Corporate Compliance
Virtual CFO Services
Firm Profile
In Practice Since2013
FounderCA Amit Brahmkhatri
QualificationsFCA · DISA · AI Cert.
Service Areas12 Disciplines
Professional BodyICAI
OfficeVadodara, India
International Engagements
Professional CA services for US, UK, Canada, Australia and other international clients and accounting firms.
About the Firm

A Tradition of Professional Integrity

Amit Brahmkhatri & Associates is a professionally managed Chartered Accountant firm established in 2013 and headquartered in Vadodara, Gujrat, India. The firm offers end-to-end solutions across a wide spectrum of professional services, including assurance services, accounting, payroll, direct and indirect taxation, business tax planning, financial planning, company formation and business setup.

The firm is the result of deliberate and focused effort by its founder, CA Amit Brahmkhatri, to build a structured and professionally managed practice that delivers quality across every engagement. Since its establishment in 2013, the firm has grown into a credible professional institution, currently specialising in corporate and business solutions for a diverse client base.

The firm's workforce comprises qualified and experienced professionals handling various areas of operations under the direct guidance of the proprietor. The firm caters to corporate entities, banking institutions, startups, high net-worth individuals, executives and expatriates.

The firm has experience across sectors including manufacturing, engineering, catering and hospitality, information technology, education, financial services and banking, trading and non-government organisations. The firm also provides professional services to international accounting firms and businesses requiring qualified India-based Chartered Accountant expertise.

Professional Ethics

All engagements conducted in accordance with ICAI's Code of Ethics and applicable professional standards.

Technical Competence

In-depth knowledge of accounting standards, tax laws and company law across a wide range of business structures.

Continuous Development

Ongoing professional education and certifications ensuring alignment with current regulatory standards.

Client-Focused Service

Personalised service with direct partner involvement across all client engagements.

CA Amit Brahmkhatri
CA Amit Brahmkhatri
Founder & Principal — FCA, DISA

CA Amit Brahmkhatri is a Fellow Member of the Institute of Chartered Accountants of India, having qualified as a Chartered Accountant in the year 2012. He has been in professional practice since 2013 and brings extensive experience in audit and assurance services, including statutory audit, management audit, financial due diligence and bank concurrent audit.

  • FCAFellow Chartered Accountant — ICAI
  • DISADiploma in Information Systems Audit — ICAI
  • AI Cert.Artificial Intelligence Certification — ICAI
  • CA 2012Qualified as Chartered Accountant in 2012
  • Est. 2013In professional practice since 2013
International Engagements

Professional Services for International Clients & Firms

The firm provides professional accounting, taxation, audit and compliance services to international accounting firms and businesses requiring qualified India-based Chartered Accountant expertise. All engagements are conducted under ICAI's professional standards.

01

Accounting & Bookkeeping

Systematic bookkeeping, ledger maintenance and financial record management in accordance with applicable accounting standards and your firm's reporting requirements.

02

Tax Compliance Support

Income tax and indirect tax compliance support for international firms. Return preparation, computation review and documentation delivered within agreed professional workflows.

03

Financial Statement Preparation

Preparation of financial statements, management accounts and periodic reports aligned with your jurisdiction's requirements and applicable accounting standards.

04

Audit Support Services

Preparation of audit working papers, schedules, reconciliations and supporting documentation under the supervising firm's methodology and quality standards.

05

Payroll Processing

Accurate payroll computation, payslip preparation and statutory compliance reporting. Confidential, process-driven and delivered to agreed timelines.

06

Accounts Management & Reconciliation

Accounts payable and receivable management, vendor and customer reconciliation, and ledger review conducted with professional diligence.

Professional Services

Services We Provide

A comprehensive range of accounting, audit, taxation and advisory services for businesses across sectors and stages of growth.

01

Accounting Services

Systematic bookkeeping, financial record maintenance and preparation of financial statements in accordance with applicable accounting standards.

02

Audit & Assurance

Statutory audit, internal audit and assurance engagements conducted in accordance with Standards on Auditing issued by ICAI.

03

Direct Taxation

Income tax compliance, return filing, tax planning, assessment management and representation before income tax authorities.

04

Indirect Taxation & GST

GST registration, return filing, reconciliation, ITC management, advisory and compliance management across business sectors.

05

Corporate Compliance

Company law compliance, ROC filings, secretarial support and regulatory compliance for companies and LLPs.

06

Financial Reporting

Preparation and review of financial statements, MIS reports and periodic financial information for management and statutory purposes.

07

Risk Review

Identification, assessment and structured reporting of financial, operational and compliance risks within business processes.

08

Management Advisory

Business structuring, financial analysis and advisory support to assist management in informed decision-making.

09

Virtual CFO Services

CFO-level financial oversight covering financial strategy, controls, reporting and compliance for growing businesses.

10

Payroll Support

Payroll processing, payslip preparation and statutory compliance under PF, ESIC and applicable labour regulations.

11

GST Advisory

Specialised GST advisory including input tax credit optimisation, sector-specific guidance and dispute resolution support.

12

Tax Due Diligence

Comprehensive review of tax positions, obligations and exposures in the context of business transactions and decisions.

Industry Experience

Sectors We Serve

Professional experience spanning a broad range of industries and business environments.

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Manufacturing
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Engineering
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Banking & Finance
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Information Technology
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Trading
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Real Estate
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Hospitality
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Professional Services
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NGOs & Trusts
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Startups
Knowledge Centre

Professional Insights & Updates

Regulatory updates, tax developments and professional articles for businesses and practitioners.

GST Update

Key Amendments to GST Input Tax Credit Provisions

Recent amendments have significantly altered the framework governing Input Tax Credit eligibility, documentation and reconciliation under the GST Act.

Background

Input Tax Credit (ITC) is central to the GST framework, enabling registered taxpayers to offset tax paid on inputs against output tax liability. Recent legislative changes have tightened the conditions and documentation requirements for ITC claims.

Key Changes

  • Section 16(2): ITC is permissible only where the supply reflects in GSTR-2B and payment is made to the supplier within 180 days.
  • GSTR-2B Reconciliation: Monthly reconciliation mandatory. Unreconciled credits may attract interest and penalties.
  • Section 17(5) – Blocked Credits: Each procurement must be evaluated against blocked credit provisions before claiming ITC.
  • Capital Goods ITC: Proportionate reversal norms apply where capital goods serve both taxable and exempt supplies.

Compliance Recommendations

Businesses should review ITC claim procedures, ensure timely supplier payments and conduct periodic GSTR-2B reconciliations.

General professional overview only. Consult a qualified Chartered Accountant for entity-specific guidance.
Income Tax

New Tax Regime vs Old Tax Regime — A Professional Overview

From Assessment Year 2024–25, the new income tax regime applies by default. A structured comparison is essential for informed tax planning.

Overview

From AY 2024–25, the New Tax Regime is the default unless the taxpayer explicitly opts for the Old Regime at the time of filing the return.

New Tax Regime

  • Reduced slab rates across all income brackets
  • Standard deduction of ₹75,000 for salaried individuals
  • Most Chapter VI-A deductions (80C, 80D, 80G) not available
  • HRA and LTA exemptions not available
  • Section 87A rebate up to ₹7 lakh taxable income

Old Tax Regime

  • Higher slab rates with availability of deductions
  • Deductions under 80C (₹1.5L), 80D, HRA, LTA available
  • Generally preferable for individuals with significant deductions
Tax provisions change each Finance Act. Consult a Chartered Accountant before filing your return.
Compliance

Statutory Compliance Calendar — Companies & LLPs, FY 2026–27

Key statutory filing deadlines under the Companies Act, GST and Income Tax Act for the current financial year 2026–27.

Companies Act 2013

  • MGT-7/MGT-7A: Within 60 days from AGM
  • AOC-4: Within 30 days from AGM
  • ADT-1: Within 15 days from AGM
  • DIR-3 KYC: 30 September 2026
  • MSME Form 1: 30 April 2026 and 31 October 2026
  • DPT-3: 30 June 2026

GST

  • GSTR-1 (Monthly): 11th of following month
  • GSTR-3B (Monthly): 20th of following month
  • GSTR-9/9C (FY 2025–26): 31 December 2026

Income Tax

  • Advance Tax Q1: 15 June 2026
  • Advance Tax Q2: 15 September 2026
  • Tax Audit Report: 30 September 2026
  • ITR (Audit/Companies): 31 October 2026
  • TDS Returns: 31 July · 31 October · 31 January · 31 May
Dates are indicative and subject to government extensions. Verify with a qualified Chartered Accountant.
For International Clients

Setting Up a Business in India — A Guide for Foreign Entities

Foreign companies considering India entry have several structuring options under FEMA and the Companies Act, each with distinct tax and compliance implications.

Entry Structure Options

  • Private Limited Company (WOS/JV): Most common FDI structure. Subject to FDI policy, FEMA and Companies Act, 2013.
  • LLP: Available under automatic route for certain sectors.
  • Branch Office: Specific activities with RBI approval.
  • Liaison Office: Representation only — no commercial activity permitted.
  • Project Office: For execution of specific Indian projects.

Key Regulatory Considerations

  • FDI Policy: Certain sectors require government approval; others under automatic route.
  • FEMA Compliance: All inward remittances must comply with FEMA, 1999.
  • PE Risk: Permanent Establishment exposure must be assessed under applicable DTAA.
  • Transfer Pricing: Transactions with foreign associated enterprises subject to TP regulations.
Consult a qualified professional before proceeding with business entry structuring.
For International Clients

Transfer Pricing Compliance in India — Key Requirements

Indian transfer pricing regulations apply to international transactions between associated enterprises. Non-compliance carries significant penalty exposure.

Applicability

Sections 92–92F of the Income Tax Act apply to international transactions between associated enterprises where at least one party is non-resident.

Arm's Length Methods

  • Comparable Uncontrolled Price (CUP)
  • Resale Price Method (RPM)
  • Cost Plus Method (CPM)
  • Transactional Net Margin Method (TNMM) — most commonly applied

Key Compliance

  • Form 3CEB: Mandatory accountant's report exceeding prescribed thresholds.
  • TP Documentation: Contemporaneous documentation required.
  • CbCR: Applicable to MNC groups with consolidated revenue above ₹5,500 crore.
  • APA: Advance Pricing Agreements available for certainty on future transactions.
Transfer pricing is specialised. Consult a qualified Chartered Accountant for entity-specific guidance.
For International Clients

India's DTAA Network — Treaty Benefits for Foreign Businesses

India has DTAAs with over 90 countries. Understanding treaty provisions is essential for minimising withholding tax and avoiding double taxation.

Overview

India's DTAAs with over 90 countries — including the US, UK, Canada, Australia, UAE, Singapore and Germany — define taxing rights and provide reduced withholding tax rates on cross-border income.

Key Treaty Benefits

  • Dividends: Treaty rates typically 5%–15% vs domestic rates.
  • Interest: Reduced withholding tax rates under most DTAAs.
  • Royalties and FTS: Treaty rates often lower than the domestic rate of 20%.
  • Capital Gains: Treaty provisions may provide exemption subject to Principal Purpose Test.

Claiming Treaty Benefits

  • Tax Residency Certificate (TRC) — mandatory
  • Form 10F filing with Indian tax authorities
  • Beneficial ownership must be established
  • GAAR and MLI provisions must be assessed
Treaty interpretation is fact-specific. Consult a qualified Chartered Accountant for your cross-border situation.
Contact Us

Get in Touch

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Office
Vadodara, Gujrat
India
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