1. ADVISING ON DRAFTING OF DEEDS/AGREEMENTS

PARTICULARS Revised minimum Recommended scale of Fees
Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) (i) Partnership Deed 15,000/- & Above 10,000/- & Above 8,000/- & Above
(ii) Partnership Deed (With Consultation & Tax Advisory) 20,000/- & Above 15,000/- & Above 10,000/- & Above
(b) Filling of Forms with Registrar of Firms 7,000/- & Above Per Form 5,000/- & Above Per Form 3,000/- & Above
(c) Supplementary / Modification in Partnership Deed 12,000/- & Above 9,000/- & Above 6,000/- & Above
(d) Joint Development Agreements / Joint Venture Agreements 12000 & Above (See Note-1) 9000 & Above (See Note-1) 6,000/- & Above (See Note-1)
(e) Others Deeds such as Power of Attorney, Will , Gift Deed etc. 5000 & Above 4000 & Above 3,000/- & Above

2. INCOME TAX

A. Filling of Return of Income
(I) For Individuals/HUFs etc.
(a) Filling of Return of Income with Salary/Other Sources/Share of Profit 8,000/- & Above 6,000/- & Above 4,000/- & Above
(b) Filling of Return of Income with detailed Capital Gain working
(i) Less than 10 Transactions (For Shares & Securities) 11,000/- & Above 8,000/- & Above 5,000/- & Above
(ii) More than 10 Transactions (For Shares & Securities) 17,000/- & Above 12,000/- & Above 8,000/- & Above
(c) Filling on Return of Income for Capital Gain on Immovable property 32,000/- & Above 22,000/- & Above 15,000/- & Above
(d) Filling on Return of Income with Preparation of Bank Summary, Capital A/c & Balance Sheet. 12,000/- & Above 9,000/- & Above 6,000/- & Above
(II) (a) Partnership Firms/Sole Proprietor with Advisory Services 15,000/- & Above 10,000/- & Above 8,000/- & Above
(b) Minor’s I.T. Statement 8,000/- & Above 6,000/- & Above 4,000/- & Above
(c) Private Ltd. Company:
(i) Active 25,000/- & Above 18,000/- & Above 12,000/- & Above
(ii) Defunct 12,000/- & Above 9,000/- & Above 6,000/- & Above
(d) Public Ltd. Company
(i) Active 65,000/- & Above 45,000/- & Above 30,000/- & Above
(ii) Defunct 25,000/- & Above 18,000/- & Above 12,000/- & Above
B. Filling of Forms etc. (Quarterly Fees) (Quarterly Fees) (Quarterly Fees)
(a) Filling of TDS/TCS Return (per Form)
(i) With 5 or less Entries 4,000/- & Above 3,000/- & Above 2,000/- & Above
(ii) With more than 5 entries 9,000/- & Above 7,000/- & Above 5,000/- & Above
(b) Filling of Form No. 15-H/G (per Set) 4,000/- & Above 3,000/- & Above 2,000/- & Above
(c) Form No. 49-A/49-B 4,000/- & Above 3,000/- & Above 2,000/- & Above
(d) Any other Forms filed under the Income Tax Act 4,000/- & Above 3,000/- & Above 2,000/- & Above
(c) Form No. 49-A/49-B 4,000/- & Above 3,000/- & Above 2,000/- & Above
C. Certificate
D. Filling of Appeals etc.
(a) First Appeal Preparation of Statement of Facts, Grounds of Appeal, Etc. 32,000/- & Above 22,000/- & Above 15,000/- & Above
(b) Second Appeal (Tribunal) 65,000/- & Above 45,000/- & Above 30,000/- & Above
E. Assessments etc.
(a) Attending Scrutiny Assessment/Appeal
(i) Corporate See Note 1 See Note 1 See Note 1
(ii) Non Corporate 32,000/- & Above 22,000/- & Above 15,000/- & Above
(b) Attending before Authorities 10,000/- & Above Per Visit 7,000/- & Above Per Visit 5,000/- & Above Per Visit
(c) Attending for Rectifications/ Refunds/Appeal effects Etc. 7,000/- & Above Per Visit 5,000/- & Above Per Visit 3,000/- & Above Per Visit
(d) Income Tax Survey 80,000/- & Above 55,000/- & Above 35,000/- & Above
(e) T.D.S. Survey 50,000/- & Above 35,000/- & Above 25,000/- & Above
(f) Income Tax Search and Seizure See Note 1 See Note 1 See Note 1
(g) Any other Consultancy See Note 1 See Note 1 See Note 1
(d) Income Tax Survey 80,000/- & Above 55,000/- & Above 35,000/- & Above
(d) Income Tax Survey 80,000/- & Above 55,000/- & Above 35,000/- & Above

3. CHARITABLE TRUST

PARTICULARS Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) (i) Registration Under Local Act 25,000/- & Above 18,000/- & Above 12,000/- & Above
(ii) Societies Registration Act 32,000/- & Above 22,000/- & Above 15,000/- & Above
(b) Registration Under Income Tax Act 25,000/- & Above 18,000/- & Above 12,000/- & Above
(c) Exemption Certificate under section 80G of Income Tax Act 20,000/- & Above 15,000/- & Above 10,000/- & Above
(d) Filing Objection Memo/other Replies 10,000/- & Above 7,000/- & Above 5,000/- & Above
(e) Filing of Change Report 10,000/- & Above 7,000/- & Above 5,000/- & Above
(f ) Filing of Annual Budget 10,000/- & Above 7,000/- & Above 5,000/- & Above
(g) Attending before Charity Commissioner including for Attending Objections 8,000/- & Above per visit 6,000/- & Above per visit 4,000/- & Above
(h) (i) F.C.R.A. Registration 35,000/- & Above 25,000/- & Above 18,000/- & Above
(ii) F.C.R.A. Certification 8,000/- & Above 6,000/- & Above 4,000/- & Above

4. COMPANY LAW AND LLP WORK

PARTICULARS Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Filing Application for Name Approval 8,000/- & Above 6,000/- & Above 4,000/- & Above
(b) Incorporation of a Private Limited Company/LLP 35,000/- & Above 25,000/- & Above 18,000/- & Above
(c) Incorporation of a Public Limited Company 65,000/- & Above 45,000/- & Above 30,000/- & Above
(d) Advisory or consultation in drafting MOA, AOA 15,000/- & Above 11,000/- & Above 8,000/- & Above
(d) Filing Objection Memo/other Replies 10,000/- & Above 7,000/- & Above 5,000/- & Above
(e) (i) Company’s/LLP ROC Work, Preparation of Minutes, Statutory Register & Other Secretarial Work See Note 1 See Note 1 See Note 1
(ii) Certification (Per Certificate) 15,000/- & Above 11,000/- & Above 8,000/- & Above
(f) Filing Annual Return Etc. 10,000/- & Above per Form 7,000/- & Above per Form 5,000/- & Above
(g) Filing Other Forms Like : F-32, 18, 2 etc. 5,000/- & Above 4,000/- & Above per Form 3,000/- & Above
(h) Increase in Authorised Capital Filing of F-5, F-23, preparation of Revised Memorandum of Association/Article of Association/ LLP Agreement 25,000/- & Above 20,000/- & Above 14,000/- & Above
(i) DPIN/DIN per Application 4,000/- & Above 3,000/- & Above 2,000/- & Above
(j) Company Law Consultancy including Petition drafting See Note 1 See Note 1 See Note 1
(k) Company Law representation including LLP before RD and NCLT See Note 1 See Note 1 See Note 1
(l) ROC Representation See Note 1 See Note 1 See Note 1

5. AUDIT AND OTHER ASSIGNMENTS

Rate per day would depend on the complexity of the work and the number of days spent by each person
(i) Principal 18,000/- & Above per day 12,000/- & Above per day 8,000/- & Above per day
(ii) Qualified Assistants 10,000/- & Above per day 7,000/- & Above per day 5,000/- & Above per day
(iii) Semi Qualified Assistants 5,000/- & Above per day 4,000/- & Above per day 3,000/- & Above per day
(iv) Other Assistants 3,000/- & Above per day 2,000/- & Above per day 1,000/- & Above per day
Subject to minimum indicative Fees as under:
(i) Tax Audit 40,000/- & Above 30,000/- & Above 22,000/- & Above
(ii) Company Audit
(a) Small Pvt. Ltd. Co. (Turnover up to ` 2 crore) 50,000/- & Above 35,000/- & Above 25,000/- & Above
(b) Medium Size Pvt. Ltd. Co./ Public Ltd. Co. 80,000/- & Above 55,000/- & Above 35,000/- & Above
(c) Large Size Pvt. Ltd. Co./ Public See Note 1 See Note 1 See Note 1
(iv) Review of TDS Compliance 25,000/- & Above 18,000/- & Above 12,000/& Above
(v) Transfer Pricing Audit See Note 1 See Note 1 See Note 1

6. INVESTIGATION, MANAGEMENT SERVICES OR SPECIAL ASSIGNMENTS

Rate per day would depend on the complexity of the work and the number of days spent by each person
(a) Principal 35,000/- & Above + per day charge 25,000/- & Above + per day charge 18,000/- & Above per day charge
(b) Qualified Assistant 18,000/- & Above + per day charge 12,000/- & Above + per day charge 8,000/- & Above per day charge
(c) Semi Qualified Assistant 10,000/- & Above + per day charge 7,000/- & Above + per day charge 5,000/- & Above per day charge

7. CERTIFICATION WORK

PARTICULARS Revised minimum Recommended scale of Fees
Rate per hour would depend on the complexity of the work and the number of hours spends by each person Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Issuing Certificates under the Income Tax Act i.e. U/s 80IA/80IB/10 A/10B & other Certificates See Note 1 See Note 1 See Note 1
(b) Other Certificates For LIC/ Passport/Credit Card/Etc. 10,000/- & Above 7,000/- & Above 5,000/- & Above
(c) Other Attestation (True Copy) 3,000/- & Above per form 2,000/- & Above per form 1,000/- & Above
(d) Net worth Certificate for person going abroad 18,000/- & Above 12,000/- & Above 8,000/- & Above

8. RERA

PARTICULARS Revised minimum Recommended scale of Fees
Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Audit of Accounts 10,000/- & Above 7,000/- & Above 5,000/- & Above
(b) Appearance Before Appellate Tribunal of Regulatory Authority or Adjudicating Authority 50,000/- & Above 35,000/- & Above 25,000/- & Above
(c) Advisory & Consultation See Note 1 See Note 1 See Note 1
(d) Certification for withdrawal of amount See Note 1 See Note 1 See Note 1

9. CONSULTATION & ARBITRATION

PARTICULARS Revised minimum Recommended scale of Fees
Rate per hour would depend on the complexity of the work and the number of hours spends by each person Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Principal 35,000/- & Above (initial fees) + additional fees @ 8,000/- & Above per hour 25,000/- & Above (initial fees) + additional fees @ 6,000/- & Above per hour 18,000/- & Above (initial fees) + additional fees @ 4,000/- & Above per hour
(b) Qualified Assistant 6,000/- & Above per hour 4,000/- & Above per hour 3,000/- & Above per hour
(c) Semi Qualified Assistant 3,000/- & Above per hour 2,000/- & Above per hour 1,000/- & Above per hour

10. NBFC/RBI MATTERS

PARTICULARS Revised minimum Recommended scale of Fees
Rate per hour would depend on the complexity of the work and the number of hours spends by each person Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) NBFC Registration with RBI See Note 1 See Note 1 See Note 1
(b) Other Returns 18,000/- & Above 12,000/- & Above 8,000/- & Above

11. GST

PARTICULARS Revised minimum Recommended scale of Fees
Rate per hour would depend on the complexity of the work and the number of hours spends by each person Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Registration 20,000/- & Above 15,000/- & Above 10,000/- & Above
(b) Registration with Consultation See Note 1 See Note 1 See Note 1
(c) Tax Advisory & Consultation i.e. about value, taxability, classification, etc. See Note 1 See Note 1 See Note 1
(d) Challan/Returns 15,000/- & Above + (4,000/- Per Month) 10,000/- & Above + (3,000/- Per Month) 8,000/- & Above + (2,000/- Per Month)
(e) Adjudication/Show Cause notice reply 30,000/- & Above 20,000/- & Above 15,000/- & Above
(f) Filing of Appeal / Appeals Drafting 30,000/- & Above 20,000/- & Above 15,000/- & Above
(g) Furnish details of inward/outward supply See Note 1 See Note 1 See Note 1
(h) Misc services i.e. refund, cancellation/revocation registration, maintain electronic cash ledger etc. See Note 1 See Note 1 See Note 1
(i) Audit of accounts and reconciliation Statement 40,000/- & Above 20,000/- & Above 12,000/- & Above
(j) Any Certification Work 10,000/- & Above 7,000/- & Above 5,000/- & Above
(c) Filing of Appeal / Appeals Drafting See Note 1 See Note 1 See Note 1

12. FEMA MATTERS

PARTICULARS Revised minimum Recommended scale of Fees
Rate per hour would depend on the complexity of the work and the number of hours spends by each person Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Filing Declaration with RBI in relation to transaction by NRIs/ OCBs 35,000/- & Above 25,000/- & Above 18,000/- & Above
(b) Obtaining Prior Permissions from RBI for Transaction with NRIs/ OCBs 50,000/- & Above 35,000/- & Above 25,000/- & Above
(c) Technical collaboration: Advising, obtaining RBI permission, drafting and preparing technical collaboration agreement and incidental matters See Note 1 See Note 1 See Note 1
(d) Foreign collaboration: Advising, obtaining RBI permission, drafting and preparing technical collaboration agreement and incidental matters (incl. Shareholders Agreement) See Note 1 See Note 1 See Note 1
(e) Advising on Non Resident Taxation Matters including Double Tax Avoidance Agreements including FEMA See Note 1 See Note 1 See Note 1

13. PROJECT FINANCING

PARTICULARS Revised minimum Recommended scale of Fees
Rate per hour would depend on the complexity of the work and the number of hours spends by each person Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Preparation of CMA data See Note 1 See Note 1 See Note 1
(b) Services relating to Financial sector See Note 1 See Note 1 See Note 1

14. ACCOUNTANCY SERVICES (New Heading)

PARTICULARS Revised minimum Recommended scale of Fees
Rate per hour would depend on the complexity of the work and the number of hours spends by each person Class ‘A’ Cities (`) Class ‘B’ Cities (`) Class ‘C’ Cities (`)
(a) Book Keeping and the preparation of financial statements See Note 1 See Note 1 See Note 1
Other Services See Note 1 See Note 1 See Note 1