Companies act 2013 section 144

As per my view it would fall under "Management Services" under Section 144 of the Act. Since statutory Auditors are appointed by shareholders for audit and responsiblity of filing returns vests on Company.

It  is common for statutory auditors to also act as tax consultants  for the  company.  Work relating to tax consultancy  does not come under "Management Services" and is not prohibited.

Thank you sir, Can you please clarify which all services would fall under the category of "Management services"...??

There  is  difference between 'management services' and 'management consultancy  services'.  While activities relating to  day-to-day  management of the company may fall under 'management services', giving consultancy  may be 'management consultancy services'.  Proper classification  will depend upon facts of each case.