Two legal periods need a clear distinction
The Income-tax Act 2025 operates from 1 April 2026, while earlier periods and proceedings continue under the relevant transition provisions. An engagement begins by identifying the income period, payment or proceeding rather than assuming that the date of the work determines the law.
Separate compliance from advice
Return preparation, withholding, advance-tax estimates and a transaction opinion have different evidence needs. We agree the covered entity, period, computations, submissions and specialist involvement before work begins.
Choose support for your task
Prepare returns and recurring payments
Review a company decision
- Corporate tax advisory
- Presumptive taxation advisory
- Tax restructuring advisory
- Capital gains and ESOP taxation
Understand cross-border arrangements
Resolve a specific tax process
Prepare a useful first brief
Tell us which taxpayer and period the work concerns, the decision or filing involved and any date already communicated by an authority or counterparty. Identify whether you need a computation, a written opinion, preparation support or a submission.
Bring the relevant accounts, filed records and correspondence together with a short list of unresolved questions. For a proposed transaction, explain what is still negotiable. The engagement can then identify the evidence to obtain, the people responsible and the deliverables covered by the agreed fees.
References and official procedures
Source material consulted 1 October 2026. Check the applicable instrument, period and portal instructions for the actual assignment.
Kosha.Services · Updated 2 October 2026

