A buyback of shares is one of the simplest ideas in corporate finance and one of the most closely regulated. A company uses its own surplus money to purchase its own shares from its shareholders, cancels those shares, and ends up with a smaller share capital. Nothing is created and nothing is invested. Value simply […]
Most owners choose their business structure once, at the very beginning, and then never look at it again. That single decision quietly shapes everything that follows — how much tax the group pays, how easily new investors can come in, who inherits what, and how exposed the family’s personal wealth is when one business runs […]
Most businesses do not fail because the owner had a bad idea. They fail because the money was managed badly while everyone was busy chasing the next sale. The damage is rarely sudden. It builds slowly, one small habit at a time, until one month the payments stop matching the promises. In our work with […]
When an Indian company or firm earns money from abroad — whether from foreign clients, a foreign branch, dividends from an overseas subsidiary, or interest and royalties — two separate tax systems come into play: income tax and GST. They work on completely different logic, and confusing them is where most businesses go wrong. This […]
Foreign shares (say, shares of Apple, Google, or any company listed or held outside India) are treated in Indian tax law the same way as unlisted Indian shares — not like shares traded on Indian stock exchanges. That single point drives everything else. They do not get the lower, special rates that apply to Indian […]
Whether it is a retirement, a strategic disagreement, or simply a change in life direction, partner exits are an inevitable reality in any Limited Liability Partnership. When one partner decides to leave, the remaining partners — or an incoming partner — must navigate a structured buyout process that is legally sound, financially fair, and operationally […]
The global shipping industry — a $500+ billion sector that moves roughly 90% of world trade — has long been shaped by consolidation. From mega-mergers among container lines to private equity buyouts of tanker fleets, acquisitions remain one of the most powerful levers for growth, scale, and competitive repositioning. Understanding how these deals work, what […]
India’s residential real estate sector continues to attract entrepreneurs and investors due to rapid urbanization, rising middle-class demand, and increasing housing needs. Government initiatives, infrastructure development, and improved financing options have also strengthened the sector’s long-term growth potential. However, starting a residential real estate business requires more than simply buying and selling property. Entrepreneurs must […]
Most acquisition conversations start with the right questions — the right target, the right price, the right timing. But there is a fourth question that does not get nearly enough attention until it is too late: the right structure. How you hold an acquisition matters as much as what you acquire. And for businesses and […]
Receiving a notice from the Income Tax Department tends to trigger one of two reactions — panic or procrastination. Neither serves you well. The truth is, tax notices are far more common than most people realise. What separates a smooth resolution from a drawn-out dispute is not the notice itself — it is how you […]
If you’ve ever applied for a large loan, pursued an investor visa, or participated in a high-value tender, chances are you’ve encountered a requirement that stopped you in your tracks: submit a Net Worth Certificate. Yet despite how frequently this document is asked for, very few people fully understand what it is, why it matters, […]
LLP Structure for Business Growth | Strategic Advisory | SRC The Strategic Advantage of Limited Liability Partnerships Scaling a business requires more than ambition — it demands the right structure. A Limited Liability Partnership (LLP) combines the risk protection of a corporate entity with the operational agility of a traditional partnership. For advisory-driven, capital-light, and […]
SRC Advisory | Startup & Corporate Structuring | India Practice Why Kerala Is Emerging as India’s Next AI Destination When founders think of India’s technology hubs, Bengaluru and Hyderabad dominate the conversation. But Kerala is rapidly positioning itself as a serious contender for AI-first companies — and for good reason. A combination of state-backed policy […]
Hospital Fundraising Strategy | Financial Advisory for Healthcare | SRC Meta Description: Discover why fundraising is critical for hospitals today, the key challenges finance leaders face, and how strategic advisory support helps healthcare organizations secure and deploy capital effectively. Hospitals are among the most capital-intensive enterprises in the world. Equipment upgrades, facility expansions, digital health […]
Textile Industry | Strategy, Challenges & Growth How strategic CFO services helps textile industry leaders overcome financial challenges, adopt best practices, and unlock sustainable growth. The global textile industry faces a pivotal moment. Supply chain volatility, sustainability mandates, digital disruption, and margin pressure are reshaping the financial agenda — and the role of the CFO […]
The Renewable Energy Revolution = Once-in-a-Lifetime Business Opportunity The global energy system is shifting — fast. Falling costs, government incentives, and corporate net-zero commitments are creating one of the biggest business opportunities of our time. Where the Future is Being Built Power Generation → Solar farms, wind projects, waste-to-energy. Storage & Infrastructure → Batteries, microgrids, […]
Legality of Foreign Bank Accounts for Indian Companies Indian companies may open bank accounts abroad for business purposes such as international trade, investments, or holding foreign currency. Below is a concise guide on legality, compliance, and tax implications. 1. Legality & Regulatory Approval Companies registered in India can open bank accounts overseas for legitimate business […]
NRI Taxation in India: What You Need to Know Navigating taxation as a Non-Resident Indian (NRI) can be tricky. Many NRIs earn abroad but still have financial connections in India—such as property, investments, or family businesses. Here’s a clear breakdown of the essentials. 1. Who is an NRI for Tax Purposes? Taxation depends on residential […]
In order to alleviate the burdensome task of bookkeeping and the obligation of undergoing audits for small-scale taxpayers, the Income-tax Act has instituted the presumptive taxation scheme outlined in sections 44AD, 44ADA, and 44AE. This section provides comprehensive insights into the various provisions of the presumptive taxation scheme encapsulated within Section 44AD, Section 44ADA, and […]
This article deals with Charitable/Religious trust/institution which is not registered under Section 12AA/12AB of the Income Tax Act, 1961 (“the Act”). Also, it does not cover any trust/institution referred to in clause (23C) of section 10 of the Act. 1. Definition of Charitable/Religious Activity First, we have to ascertain whether the trust activity falls under […]
This article deals with deduction or allowance under Income Tax Act, 1961 (“ITA”) for Pre-operative Expenses/preliminary Expenses. 1. What are Pre-operative Expenses/preliminary Expenses? A business may incur many expenditures before it starts. These costs can be called as Start-up costs which consists of preliminary expenses incurred in establishing a legal entity such as legal and […]