Tax & Regulatory Service

Gained considerable knowledge of Direct Tax Research and Advisory profile with following exposure of work:(i) Research and drafting of opinion on live queries- My role and responsibilities included doing research on live queries (both domestic and international taxation) from various resources such as Taxmann, Taxsutra, India Kanoon, IBFD, Sampath Iyengar, Kanga Palkhivala, Nilesh Modi, constitution of India, OECD Commentary, UN Commentary, Tax treaties, MLI etc. (ii) Preparation of Position Paper and Research Paper- My role and responsibilities included doing comprehensive research from above mentioned resources then draft position paper and research paper on complex issues or significant development in Income Tax.(iii) Product Development from judicial pronouncements and development in Income Tax- My role and responsibilities included analysing judicial pronouncements and development in Income Tax to develop sellable products. (iv) Budget Initiatives- My role and responsibilities included contribution on firm’s pre budget and post budget memorandum, firm’s budget booklet, webinar on budget, tax alert on budget. Additionally, I author and co-author articles on budget announcements, I share my technical analysis with the team.(v) Preparation of ITR FAQs, Tax Alerts and Checklist- My role and responsibilities included preparation of ITR FAQs and checklist when new ITR forms are released by CBDT, I also prepare tax alerts on landmark judicial pronouncements.

Same as above.

In this organisation, I have gained considerable knowledge in the field of Direct Taxation and International Taxation. Some of the key learning areas are as under: (i) Corporate Taxation- Tax Computation, MAT Computation, Tax Provisioning, Deferred Tax Assets/ Liabilities management, Documentations, ITR filing, Filing of Form 3CA/CB-CD, 29B and 3CEB. (ii) Assessment Proceedings, Litigation and Advisory- Facts analysis (both merit and technical), documentation, preparation of paper book and submission, review and discussion with partner, present case before Assessing Officer, CIT (A) and ITAT.(iii) Transfer Pricing- Finding of associate enterprises, analysis of transactions with them, determination of Arms Length Price, finding of comparable both internal and external from Capitaline, preparation of TP Study report and filing of Form 3CEB.(iv) International Taxation- PE Attribution, FPI taxation, Service PE Analysis, MLI implication analysis for client, expatriate taxation, GAAR, BEPS Pillar I-II.

Same as above.

During articleship, I had exposure in Direct Taxation, Audit and Indirect Taxation as well.