| RECOMMENDED MINIMUM SCALE OF FEES FOR VARIOUS KIND OF ASSIGNMENTS | ||
| I) DEEDS/ AGREEMENTS | Rate | |
| (a) i) Partnership Deed | Rs.6,000/- & Above | |
| ii) Partnership Deed | ||
| (With consultation & Tax Planning) | Rs.10,000/- & Above | |
| (b) Filing of Form with ROF | Rs. 2,500/- Per Form | |
| (c) Supplementary Partnership Deed | Rs. 2,500/- & Above | |
| (d) Modification in the Deed | Rs. 2,500/- & Above | |
| (e) Leave & Licence Agreement | ||
| i) Drafting | Rs. 5,000/- & Above | |
| ii) Registration& Modification | Rs. 2,500/- & Above | |
| (f) Gift Deed: | ||
| i) for Movable Properties | Rs. 5,000/- & Above | |
| ii) for Immovable Properties | Rs. 15,000/- & Above | |
| (g) Trust Declaration Deed | Rs. 10,000/- & Above | |
| (h) Drafting of Will: | English | |
| i) Simple | Rs. 10,000/- & Above | |
| ii) With Trust Planning | Rs. 15,000/- & Above | |
| (i) Agreement to Sell | ||
| i) Agreement to Sell, Society formalities & related Documents | Rs. 20,000/- & Above | |
| ii) Only Agreement to Sell | Rs. 10,000/- & Above | |
| (j) Documentation | ||
| i) Power of Attorney: Specific | Rs.7,500/- & Above | |
| ii) Power of Attorney: General | Rs.7,500/- & Above | |
| iii) Indemnity Bond- Affidavit | Rs.5,000/- & Above | |
| iv) HUF- Partition Deed | Rs.10,000/- & Above | |
| II) INCOME TAX WORKS | ||
| A. Filing of Return of Income | ||
| I) For Individuals / HUFs etc. | ||
| (a) Filing of Return of Income | ||
| With Salary/Other Sources/Share of Profit. | Rs. 3,000/- & Above | |
| (b) Filing of Return of Income | ||
| With detailed Capital Gain working | ||
| i) Less than 10 Transactions | Rs. 5,000/- & Above | |
| ii) More than 10 Transactions | Rs. 8,000/- & Above | |
| (c) Filing of Return of Income | ||
| With Preparation of Bank Summary, Capital A/c and Balance Sheet | Rs. 5,000/- & Above | |
| (d) Advance Tax Calculation | Rs. 2,000/- Per installment | |
| II) (a) Partnership Firms/Sole Proprietor | ||
| with verification of: | ||
| 1) Method of Accounting | } | |
| 2) Stock Valuation | } Rs.5,000/- Per Verification | |
| 3) G. P. Ratio | } | |
| 4) Expense Ratios etc. | } | |
| (b) Small Proprietorship/ Partnership | Rs. 5,000/- Per Verification | |
| ( c) Minor's I. T. Statement | Rs. 3,000/- & Above | |
| (d) Private Ltd. Company: | ||
| i) Active | Rs. 7,500/- & Above | |
| ii) Defunct | Rs. 5,000/- & Above | |
| (e) Public Ltd. Company | Rs. 20,000/- & Above | |
| B. Filing of Forms etc. | ||
| (a) Filing of TDS/TCS Return (per Form) | (Quarterly Fees) | |
| i) With 5 or less Entries | Rs.2,000/- & Above | |
| ii) With more than 5 Entries | Rs.3,000/- & Above | |
| (b) Filing Form No. 15-H /G(per Set) | Rs. 1,000/- & Above | |
| ( c) PAN/TAN Application | Rs. 1,500/- & Above | |
| C. Certificate | ||
| (a) Other Certificates (Like Lower TDS Certificate, 115JB) | Rs. 5,000/- & Above | |
| D. Filing of Appeal etc. | ||
| (a) First Appeal. | ||
| Preparation of Statement of Facts, Grounds of Appeal, Etc. | Rs. 10,000/- & Above | |
| (b) Second Appeal (Tribunal) | Rs. 15,000/- & Above | |
| E. FBT | Rs.3,000/- & Above per quarter including return | |
| F. Defered Tax Calculation | Rs. 5,000/- & Above | |
| NOTE: | ||
| When Matters are referred to Counsel personal time will be billed seperately | ||
| G. Assessments etc. | ||
| (a) Attending Scrutiny Assessment/ Appeal | Rs. 3,000/- Per Visit subject to minimum Rs.5,000/- | |
| (b) Attending Summons | Rs. 3,000/- Per Visit | |
| ( c) Drafting and Attending for Rectifications/ Refunds/ Appeal effects Etc. | Rs. 3,000/- Per Visit subject to minimum Rs.3,000/- | |
| (d) I. T. Survey | Rs. 50,000/- | |
| (e) T.D.S. Survey | Rs.20,000/- | |
| (f) I.T. Search & Seizure | Discretionary | |
| III) CHARITABLE TRUSTS | ||
| (a) (i) Registration Under local Act | Rs. 10,000/- & Above | |
| (ii) Societies Registration Act | Rs. 10,000/- & Above | |
| (b) Registration Under Income Tax Act. | Rs. 15,000/- & Above | |
| (c) Exemption Certificate U/s. 80G of I. T. Act. | Rs. 15,000/- & Above | |
| (d) Filing Objection Memo | Rs. 2,000/- & Above | |
| (e) Filing of Change Report | Rs. 2,000/- & Above | |
| (f) Filing of Various Forms | Rs. 2,000/- Per Form | |
| IV) COMPANY WORK | ||
| (a) Filing Application for Name Approval | Rs. 5,000/- & Above | |
| (b) Incorporation of a Private Limited Company | Rs. 20,000/- & Above | |
| ( c) Incorporation of a Public Limited Company | Rs. 25,000/- & Above | |
| (d)(i) Company's ROC Work, Preparation of Minutes, | ||
| Statutory Register & Other Secretarial Work | Rs. 3,000 Per Quarter | |
| (ii) Assisting in Other Certificate | Rs. 3,000/- & Above | |
| (e) Filing Annual Return Etc. | Rs. 5,000/- & Above | |
| (f) Filing Other Forms Like: F-32, 18, 2 | Rs. 1,500/- & Above | |
| (g) Increase in Authourised Capital | ||
| Filing F-5, F-23, including preparation of Slips | ||
| Pages for Memorandum of Association/ Article of Association. | Rs. 5,000/- & Above | |
| V) V.A.T./ PROFESSION TAX: | ||
| A. Registration Work | ||
| (a) Registration Under V.A.T. & C.S.T. | Rs. 10,000/- & Above | |
| ( b) Profession Tax Registration (PTR) | Rs. 1,500/- & Above | |
| (c) Profession Tax Enrolment (per application) | Rs. 1,500/- & Above | |
| B. Filing of Return (V.A.T.) | ||
| (a) Monthly Challans with Annual Return | Rs. 1,500/- + (Per Month) | |
| (b) Quarterly Challans with Annual Return | Rs.1,500/- + (Per Quarter) | |
| ( c) Six Monthly Challans with Annual Return | Rs. 3,000 + (Per 6 Months) | |
| C. Assessments/ Appeals. | ||
| (a) Attending Sales Tax Assessments | Rs. 3,000/- (Per Visit) | |
| (b) Attending Sales Tax Appeals | Rs. 5,000/- (per visit) | |
| D. Filing of Appeals. | ||
| (a) First Appeal (AC/DC) | Rs. 10,000/- & Above | |
| (b) Second Appeal | Rs. 15,000/- & Above | |
| E. Miscellaneous Work. | ||
| (a) P.T. Returns & Assessment | Rs. 3,000/- & Above | |
| (b) Obtaining C/F/H Forms under S.T. | (Per Application) | |
| (i) First Time | Rs. 4,000/- & Above | |
| (ii) Renewal | Rs. 2,000/- & Above | |
| VI) AUDIT WORKS and OTHER ASSINGMENTS | ||
| will be on the basis of time devoted and will be Billed accordingly. | ||
| (On Time Basis) | ||
| (a) Statutory Audit, Tax Audit, Internal Audit, Accountancy | ||
| and Secretarial Work: | ||
| (i) Principal | Rs.900/- to 1,800/- Per hour | |
| (ii) Qualified Assistants | Rs.450/- to 900/- Per hour | |
| (iii) Semi Qualified/Other Assistants | Rs.150/- to 300/- Per hour | |
| (b) Taxation Work: | ||
| (I) Principal | Rs.1,500/- to 3,000 per hour | |
| (ii) Qualified Assistants | Rs.750/- to 1,500/- per hour | |
| (iii) Semi Qualified/Other Assistants | Rs.300/- to Rs.600/- per hour | |
| Subject to minimum indicative Fees as under: | ||
| (i) Tax Audit | Rs. 10,000/- & Above | |
| (iii) Company Audit | ||
| (a) Small/ Inactive Pvt. Ltd. Co. | Rs. 5,000/- & Above | |
| (b) Medium Size Pvt. Ltd. Co. | Rs. 10,000/- & Above | |
| ( c) Large Size Pvt. Ltd. Co./ Public Ltd. Co. | Discretionary | |
| (iv) V.A.T. Audit | Rs. 10,000/- & Above | |
| (v) Review Of TDS Compliance | Rs. 3,000/- per quarter | |
| (vi) FBT: Compilation & Tax Payment Calculation | Rs. 3,000/- & Above Per Quarter | |
| (viii) FBT Yearly Return | Rs. 5,000/- & Above | |
| (ix) Transfer Pricing Audit | Rs. 50,000/- & Above | |
| VII) INVESTIGATION, MANAGEMENT SERVICES OR SPECIAL ASSIGNMENTS | ||
| (a) Principal | Rs. 2,250/- to 4,500/- per hour | |
| (b) Qualified Assistant | Rs.1,125/- to 2,250/- per hour | |
| ( c) Semi-Qualified/Other Assistants | Rs.375/- to 750/- per hour | |
| Giving expert evidence in courts of law in the Union of India according to professional standing of the witness | Rs. 7500 to Rs. 15000 for each day or part thereof, spent in attendance and/or travelling | |
| VIII) CERTIFICATION WORK | ||
| (a) Routine Certificates : For LIC/ Passports/ Credit Cards/ Etc. | Rs. 500/- & Above per certificate | |
| IX) WEALTH TAX | ||
| (a) Per Statement | Rs. 3,000/- & Above | |
| (b) Statement & Filing Return | Rs. 3,000/- & Above | |
| X) NBFC/ RBI MATTERS | ||
| (a) NBFC Registration with RBI | Rs. 1,00,000/- & Above | |
| (b) Other Returns | Rs. 10,000/- & Above | |
| XI) SERVICE TAX | ||
| (a) Registration | Rs. 5,000/- & Above | |
| ( b) Per Challan with Half Yearly Return | Rs. 6,000/- & Above | |
| (c ) Income Tax Clearance Certificates | Rs.5,000/- & Above. | |
| (d) Assessment | Rs. 10,000/- & Above | |
| XII) FEMA MATTERS | ||
| 1. Filing Declaration with RBI in relation to transaction by NRIs/ OCBs | Rs. 15,000/- & Above | |
| (Form DIN/IPI 7 Etc.) | ||
| 2. Obtaining Prior Permissions from RBI for transaction with NRIs/ OCBs | ||
| (Form ISD/ ISD( R) Etc. | Rs. 25,000/- & Above | |
| 3. Technical Collaboration: | ||
| Advising, obtaining RBI permission, drafting and preparing technical | ||
| collaboration agreement and incidental matters. | Rs. 1,25,000/- & Above | |
| 4. Foreign Collaboration: | ||
| Advising, obtaining RBI permission, drafting and preparing technical | ||
| collaboration agreement and incidental matters(incl. Shareholders Agreement) | Rs. 1,50,000/- & Above | |
| 5. Advising on Non Resident Taxation Matters | ||
| including Double Tax Avoidance Agreements | ||
| including FEMA | Discretionary | |
| 6. Issuing Certificates for Deduction of Tax | ||
| in respect of payments to Non-Residents including necessary consultations. | Rs. 5,000/- & Above | |
| 7. Obtaining IEC Code No. | Rs. 10,000/- | |
| 8. Licences for export | Rs. 10,000/- for each licence | |
| 9. Project Report/Feasibility Report | Discretionary | |
| 10. Preparation of bank loan certificate, CMA | Rs. 10,000/- | |
| ( which is in addition to the council decision on revision of recommended scale of fee chargable for the work done by the members of the Institute). | ||
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