Company Law and Startup Advisory - Chartered Accountants in Delhi

We form companies and limited liability partnerships, keep them compliant with the Registrar of Companies through the year, and advise founders on the structure and the reliefs available to a new business.

Incorporation

We incorporate private limited companies, limited liability partnerships, one person companies and partnership firms, including name approval, digital signatures, director identification, the memorandum and articles, and registration for PAN, TAN and GST where required.

The choice of structure is worth a conversation before filing rather than after. A private limited company and an LLP differ in compliance cost, in how profits are taxed in the owners' hands, in the ability to raise outside investment, and in eligibility for the startup tax holiday.

ROC and MCA compliance

We handle annual filings, event-based forms for changes in directors, capital, registered office and charges, maintenance of statutory registers, and the resolutions and minutes that support them. Late filing attracts a daily additional fee that accumulates without limit, so the calendar matters more than the paperwork.

Startup recognition and the tax holiday

A startup recognised by the Department for Promotion of Industry and Internal Trade can apply for a deduction of one hundred per cent of profits for three consecutive years out of its first ten, under the provision that was Section 80-IAC of the 1961 Act and now sits at Section 140 of the Income-tax Act 2025.

The relief is available only to a private limited company or an LLP, and only where the entity is incorporated within the window the law allows, which currently runs to 1 April 2030. A certificate from the Inter-Ministerial Board is mandatory, and the Board's process takes time, so an application made close to the end of a financial year rarely helps that year.

We assess eligibility, make the recognition and Board applications, and issue the accountant's report required to claim the deduction.

ESOP and valuation

We advise on employee stock option schemes, including the structure, the accounting treatment and the tax consequences for the employee and the company, and we carry out valuations required for allotment and for regulatory filings.

Funding readiness

We prepare the financial information investors and lenders ask for, put the books and statutory records in order before diligence begins, and advise on the deduction for additional employee cost available where a business is adding headcount, under the provision formerly Section 80JJAA and now Section 146.

Questions and answers for this page

Should I register a private limited company or an LLP? A private limited company suits a business that intends to raise outside investment or issue stock options, and it carries heavier annual compliance. An LLP has lighter compliance and no dividend-level tax, but cannot issue shares to investors. Both are eligible for the startup tax holiday; a partnership firm and a proprietorship are not.

What is the startup tax holiday and who can claim it? It is a deduction of one hundred per cent of profits for three consecutive assessment years out of the first ten, available to a private limited company or LLP recognised as a startup. The entity must be incorporated within the window the law allows, currently up to 1 April 2030, and must hold a certificate from the Inter-Ministerial Board. The accountant's report must accompany the claim.

What happens if ROC annual filings are late? Late filing attracts an additional fee that accrues for every day of delay and is not capped. Continued default can also lead to the company being struck off and to disqualification of its directors, so filings should not be allowed to lapse across years.

When does a company need a valuation report? A valuation is generally required when shares are issued to new investors, when options are granted or exercised, and for certain regulatory filings. The basis and the method depend on which law requires the report, and a single valuation will not necessarily serve two different purposes.