Nandhakumar and Associates | Chartered Accountants

Who We Are

About the Firm

Nandhakumar and Associates is a partnership firm of Chartered Accountants, offering a broad spectrum of professional services in the field of auditing, taxation, corporate laws advisory, and business support.

Our firm is founded on the pillars of integrity, objectivity, and transparency. We strictly adhere to the standards of auditing and ethical guidelines formulated by the Institute of Chartered Accountants of India (ICAI). We believe in maintaining the confidentiality of client data and delivering reliable professional reports.

Whether you are an individual filing returns, a startup seeking incorporation, or a corporation navigating complex regulatory frameworks — we bring clarity, diligence, and a personal approach to every engagement.

Guiding Principles

Confidentiality

We maintain strict professional confidentiality regarding all information acquired during our duties.

Objectivity

Our reviews and audits are based entirely on factual evidence and statutory compliance standards.

Integrity

We operate with complete honesty and transparency in every professional relationship and engagement.

Professional Competence

We stay current with evolving tax laws, accounting standards, and regulatory requirements to serve our clients with accuracy.

Factual Strengths

Why Choose Us

Technical Competence

Our partners maintain active qualifications and participate in regular ICAI-mandated Continuing Professional Education (CPE) to keep updated on changing direct/indirect tax laws and auditing standards.

Quality Control

We deploy standard audit methodologies and follow the Standard on Quality Control (SQC 1) issued by the ICAI to ensure high levels of audit quality and review mechanisms.

Data Privacy Protocols

We implement secure corporate portals and data hosting measures to ensure all client records, financial transactions, and tax returns remain strictly confidential and protected from unauthorized access.

Leadership Team

Managing Partners

CA Nandha Kumar K

Managing Partner

Associate member of the Institute of Chartered Accountants of India. Specializes in Corporate Audit, Direct Tax Advisory, and MCA filings. He manages the firm's audit quality controls and regulatory filings.

ACA

CA Sherin Thomas

Managing Partner

Associate member of the Institute of Chartered Accountants of India. Specializes in Indirect Taxation, GST compliances, business setup advisory, and internal control reviews. She oversees the tax planning and litigation desk.

B.Com ACA

Abijith Sudharshan

Audit Head

Specializes in statutory audit support, corporate compliance reviews, and audit team coordination. He manages the firm's core operational audit desk and handles banking documentation reviews.

B.Com CA Final

Areas of Practice

Professional Services

Audit & Assurance

Independent evaluation of financial statements to verify accuracy and compliance with accounting standards.

Statutory Audits under Companies Act
Tax Audits under Income Tax Act
Internal and Operational Audits
Management Audits & Special Reviews

All reviews follow Statements on Auditing Standards (SAs) formulated by the ICAI. Audit findings are compiled as factual independent reports.

Direct Taxation

Factual direct tax consultation, annual filings, and representation before statutory authorities.

Income Tax Return (ITR) Filing
Corporate & Personal Tax Planning
TDS & TCS Compliance Support
Direct Tax Litigation and Appeals

Factual reviews of accounts are executed before filing corporate returns to avoid statutory defects and assessments.

Indirect Taxation (GST)

Assistance in Goods and Services Tax compliance, registrations, audit filings, and assessment supports.

GST Registration & Amendment
Monthly & Quarterly Returns Filing
GST Annual Returns (GSTR-9 & 9C)
GST Representation & Advisory

Reconciliation desk matches monthly Input Tax Credit (GSTR-2B) against supplier invoices continuously.

NRI Taxation Helpdesk

Specialized factual guidelines and filing services for Non-Resident Indians (NRIs) managing income in India.

Form 145 & 146 Foreign Remittances
Tax Clearance Certificates (TCC)
Capital Gains Tax on Property Sale
Double Taxation Avoidance Agreement (DTAA)

Ensures compliance with RBI's FEMA regulations and Section 393 withholding tax standards for outbound transfers.

International Desk & FDI

End-to-end consulting for foreign corporations looking to establish commercial operations and joint ventures in India.

Liaison & Branch Office Setup
FDI Reporting (RBI & FC-GPR)
Transfer Pricing Studies
Double Taxation Advisory

Assists foreign direct investments under Automatic and Approval routes including filings in RBI's FIRMS portal.

Corporate Advisory & ROC

Corporate compliance services assisting businesses from incorporation through ongoing governance.

Company & LLP Incorporation
Annual ROC Return Filings
Maintenance of Statutory Registers
Corporate Restructuring Advisory

Helps manage MCA e-filings, director updates, and corporate board resolution drafting checks.

Business Support

Outsourced administrative financial support designed for small and medium enterprises.

Bookkeeping & Accounting
Payroll Processing & PF/ESI Filings
MIS Reporting & Cash Flow Analysis
Internal Controls Development

Factual accounting ledger maintenance on digital cloud platforms to match statutory tax timelines.

Factual Experience

Representative Industry Sectors

Note: Representative sectors listed below focus on non-exclusive professional support services. Published under the 13th Edition of the ICAI Code of Ethics with prior written consent of relevant clients.

Information Technology

Tax filings, payroll processing, and Transfer Pricing documentation support for IT service exporters and consulting firms.

Real Estate & Construction

Project certifications under RERA (Real Estate Regulatory Authority) and GST reconciliation advisory for builders and developers.

Manufacturing Units

Internal controls review, cost audit supports, and GST classification advisory for MSME factories.

Retail & E-Commerce

Multi-state GST registrations, e-way bill compliance, and reconciliations of monthly marketplace reports.

Resources & Guides

Knowledge Center

Income Tax 2025

New Tax Regime Slabs & Rebates

Under Section 115BAC (Finance Act 2025), the New Tax Regime is the default tax regime for all taxpayers with optimized slabs.

Up to ₹4,00,000: Nil (0% Tax Rate)
₹4,00,001 - ₹8,00,000: 5% Tax Rate
₹8,00,001 - ₹12,00,000: 10% Tax Rate
₹12,00,001 - ₹16,00,000: 15% Tax Rate
₹16,00,001 - ₹20,00,000: 20% Tax Rate
₹20,00,001 - ₹24,00,000: 25% Tax Rate
Above ₹24,00,000: 30% Tax Rate
Standard Deduction: Enhanced to ₹75,000 for salaried employees.
Rebate as per new incometax act: Available for taxable income up to ₹12,00,000 (Tax liability is NIL).

NRI Remittances

Factual Guide: Form 145 & 146

Under Section 393 of the Income Tax Act 2025, any foreign remittance to a non-resident requires declarations and certificates to verify withholding tax compliance.

Form 145 Part A: Filed if remittance is taxable and aggregate value does not exceed ₹5 Lakhs in a FY.
Form 145 Part B: Filed if remittance is taxable, exceeds ₹5 Lakhs, and AO certificate for lower/nil deduction is obtained.
Form 145 Part C: Filed if remittance is taxable, exceeds ₹5 Lakhs, and CA certificate in Form 146 is obtained.
Form 145 Part D: Filed if remittance is not taxable under the Income Tax Act.
Form 146: CA certification verifying tax rate, nature of remittance, and DTAA benefits.

GST Compliance

GST Reconciliation: GSTR-9 vs GSTR-9C

Understanding annual returns and reconciliation statement requirements for GST registered taxpayers.

GSTR-9 (Annual Return): Mandatory for taxpayers with aggregate turnover exceeding ₹2 Crores in a Financial Year.
GSTR-9C (Reconciliation Statement): Mandatory self-certified reconciliation statement for taxpayers with aggregate turnover exceeding ₹5 Crores.
Reconciliation Scope: Verifies outward/inward supplies matching audited books with filed GSTR-9 to resolve tax differences.

FDI Guidelines

FDI Setup Desk: Key Entry Routes

Factual parameters for foreign corporations establishing liaison offices, branch offices, or private limited subsidiaries in India.

Automatic Route: Does not require prior RBI or Government approval for permitted sectors.
Government Route: Requires application and vetting from Ministry/RBI.
FC-GPR Filing: Mandatory filing with RBI within 30 days of issuing shares to foreign investor.

Compliance Tracker

Factual Tax Calendar

Due Date	Factual Compliance Duty	Filing Type
7th of Every Month	TDS/TCS Deposit for preceding month (except March TDS due on 30th April)	Direct Tax
11th of Every Month	GSTR-1 GST Return filing (Outward Supplies)	Indirect Tax (GST)
20th of Every Month	GSTR-3B GST Return filing (Reconciliation)	Indirect Tax (GST)
15th June, Sep, Dec, Mar	Quarterly Advance Tax Installments	Direct Tax
31st July, Oct, Jan, May	Quarterly TDS/TCS Return filing (Forms 24Q, 26Q, 27Q, 27EQ)	Direct Tax
31st August	ITR Filing for non-audit individuals and partnership firms	Direct Tax
30th September	Filing of Annual DIR-3 KYC for Company Directors	Corporate Compliance (ROC)
30th September	Filing of Audit Reports under Income Tax Act	Direct Tax Audit
30th October	Filing of AOC-4 (Financial Statements with ROC)	Corporate Compliance (ROC)
31st October	ITR Filing for corporate entities and audited assessees	Direct Tax
29th November	Filing of MGT-7 (Annual Return with ROC)	Corporate Compliance (ROC)
30th November	Filing of Transfer Pricing Audit Report (Form 3CEB)	Direct Tax Audit

Join Our Team

Careers & Articleship

Current Training & Career Vacancies

Our firm is currently accepting profiles for the following operational slots. Selection is strictly merit-based.

Articleship

Articled Assistant (Direct Tax & Audit)

Open for CA Intermediate students who have cleared either one or both groups. Exposure includes statutory audit reviews and direct tax filings.

Paid Executive

Audit Executive (GST Compliance Desk)

Requires B.Com/M.Com graduate with 1-2 years experience in GST reconciliation (GSTR-2A/2B/3B/9/9C) and bookkeeping systems.

Simplifying Taxes.Strengthening Businesses.

Where Numbers MeetTrust.

Your Growth.Our Commitment.

Regulatory Integrity