We specialize in guiding clients through the complex terrain of capital gains taxation and strategic business restructuring. We assist in classifying transactions as short-term or long-term, computing indexed cost of acquisition, and advising on eligible exemptions under Sections 54, 54EC, 54F, and 115F of the Income Tax Act.

Business restructuring—such as mergers, demergers, slump sales, share swaps, or hive-offs—requires precise tax planning to ensure legal compliance and optimize the overall tax burden. We advise on structuring the transaction to minimize capital gains tax exposure while achieving strategic business outcomes.

Our team collaborates with legal and valuation experts to create tax-efficient structures, whether the objective is to separate divisions, bring in investors, transfer intellectual property, or shift operations across entities. We also support advance rulings and documentation for complex capital transactions.

Additionally, we provide end-to-end assistance in filing tax returns, issuing certificates, responding to department notices, and handling litigation, if any. For NRIs, HNIs, startups, and corporates alike, our capital gains advisory unlocks clarity and compliance in high-value decisions.

With increasing regulatory scrutiny on capital gains disclosures and restructuring motives, our expert-driven advisory ensures you’re not only compliant but strategically positioned for growth and succession planning.

• Strategic advice on exemptions, indexation, and rate classification

• Support for mergers, demergers, slump sales, and share swaps
• Planning reinvestments to lawfully reduce capital gains burden
• Support for NRIs and foreign entities under FEMA and DTAA
• Evaluate holding periods, transfer methods, and valuation impacts
• Collaborate with lawyers to align tax strategy with documentation
• Represent clients during assessments, appeals, or capital gains scrutiny
• Filing, reporting, and audit documentation preparation

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.