Tax & Structures
Manage complex tax, regulatory, and cross-border matters with out integrated advisory, compliance services, and technology-enabled solutions.
Our experts provide comprehensive support across M&A, due diligence, valuation, ESOPs, startup advisory, and allied legal and regulatory matters, with a strong focus on value creation. We adopt a fact-based, substance-driven, and risk-aligned approach, enabling informed decision-making throughout the transaction lifecycle. Our advisory services ensure compliance with all applicable laws whilst facilitating efficient, well-structured business decisions. By combining technical expertise with commercial insight, our team optimises organisational structures, mitigates tax and regulatory risks, and drives sustainable growth.
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Service Areas Under Tax & Structures
Ascentium Insights
Frequently Asked Questions
What are the guidelines for Disclosure of Foreign Assets in Income Tax Return?
Schedule FA is a section of the Income Tax Return form for disclosing all foreign assets.
- Any individual who is a resident and ordinarily resident in India during the reporting period must report foreign assets in the following circumstances: Ownership of any asset located outside India
- Signing authority in any foreign financial account
- Beneficial ownership of a foreign asset
- Beneficiary status in any foreign asset or trust, or receipt of income from sources outside India
Is an HUF or a private trust a better instrument for succession planning?
Private trusts offer superior flexibility, control and asset protection and are better suited to succession planning than trusts as they are generally better structured to meet the needs of each family based on their specific situation.
What are the application of Regulation 292E(2)(c) of SEBI (ICDR) Regulations 2018?
All companies listed on the Social Stock Exchange must spend 67% of income or expenditure in the previous three years on specific groups, according to Regulation 292E(2)(c). In 2025 an amendment was made clarifying that non-profit organisations (NPOs) registered as charitable organisations with the Income Tax Authority are not subject to this criterion.
Can a foreign investor participate in the IPO of an Indian company?
Yes, a person resident outside India may subscribe to equity shares offered in the IPO of an Indian company, subject to compliance with the provisions of the Foreign Exchange Management Act, 1999 (FEMA), applicable sectoral caps, entry routes and other conditions prescribed under the FDI policy.
Is an Indian company with existing FDI required to obtain prior approval under FEMA before undertaking an IPO?
No, generally no separate FEMA approval is required solely for undertaking an IPO. However, the company must ensure compliance with sectoral caps, entry conditions and foreign investment reporting requirements, and that the post-IPO foreign shareholding remains within the permissible limits applicable to the sector.
Is FEMA review required while filing the Draft Red Herring Prospectus (DRHP) and Red Herring Prospectus (RHP) for an IPO in India?
Yes, companies with foreign investment or overseas investment structures should evaluate FEMA implications during the DRHP and RHP filing process to ensure compliance with FDI/ODI regulations, sectoral caps, foreign shareholding requirements and applicable reporting obligations prior to listing.
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