We have done 150 Project
Driven by professionalism and a commitment to compliance excellence…
Providing audit, taxation, FEMA/FDI compliance, and corporate advisory services…
Enabling growth through reliable guidance ...
At FRAS International LLP, our Audit & Compliance services are designed to strengthen financial integrity, ensure regulatory adherence, and build investor confidence. We help businesses identify risks, improve internal controls, and maintain complete transparency in financial reporting.
Our team of experienced professionals delivers precise and reliable audit solutions that go beyond statutory requirements — enabling organizations to make informed decisions and achieve operational excellence.
Statutory Audit – Comprehensive audits as per company and taxation laws to ensure true and fair financial statements.
Internal Audit – Evaluation of internal controls, risk management, and operational efficiency to enhance governance.
Tax Audit – Detailed review of accounting records to ensure compliance with Income Tax and GST requirements.
Compliance Review – End-to-end verification of regulatory and legal compliance for corporate and financial activities.
Due Diligence Audit – In-depth financial and legal assessment during mergers, acquisitions, and partnerships.
Management & Process Audit – Identifying inefficiencies and recommending strategies for process improvement.
IFRS / IND-AS Compliance – Assistance in adopting international accounting standards for global operations.
Team of qualified auditors and compliance experts.
End-to-end guidance for statutory and regulatory adherence.
Transparent processes ensuring accuracy and accountability.
Compliance solutions customized for startups, SMEs, and large enterprises.
Strong understanding of Indian and international accounting standards.
We at FRAS International LLP believe that compliance is not just about meeting legal obligations — it’s about building trust and long-term credibility. With our expert insights and detailed reporting, your organization can operate confidently and compliantly in today’s complex regulatory environment.
At FRAS International LLP, we provide comprehensive Accounting and Bookkeeping services designed to help businesses maintain precise financial records, ensure regulatory compliance, and make informed financial decisions.
Our expert accountants use modern tools and standardized processes to streamline financial operations, reduce errors, and enhance business efficiency.
We manage everything from daily bookkeeping to complex financial reporting, giving business owners the confidence to focus on growth while we take care of their numbers.
Day-to-Day Bookkeeping – Accurate recording of income, expenses, and transactions to keep your financial data updated.
Finalization of Accounts – Preparation of Balance Sheet, Profit & Loss Statement, and Trial Balance in compliance with accounting standards.
Accounts Payable & Receivable Management – Systematic handling of customer invoices, vendor payments, and credit control.
Payroll Accounting – Managing employee salaries, deductions, and statutory compliances like TDS, PF, and ESI.
Bank Reconciliation – Regular reconciliation of bank statements to ensure all financial entries are verified and accurate.
MIS Reporting & Analysis – Preparation of customized Management Information Reports for strategic decision-making.
Accounting System Setup & Automation – Implementation of cloud-based or customized accounting software for smoother workflows.
Experienced team of professional accountants and financial experts.
End-to-end accounting and bookkeeping under one roof.
Technology-driven solutions for accuracy and speed.
100% confidentiality and data security assurance.
Customized accounting support for startups, SMEs, and large organizations.
At FRAS International LLP, we go beyond basic bookkeeping. We act as your long-term financial partner, providing insights that drive smarter business decisions. Our goal is to help you maintain clarity, compliance, and confidence in every financial statement.
At FRAS International LLP, we provide comprehensive Direct Tax and Income Tax services designed to help individuals, businesses, and corporations achieve tax efficiency, compliance, and financial stability.
Our team of experienced tax professionals ensures accurate tax filing, strategic planning, and full adherence to the latest Income Tax laws and regulations in India.
Whether you are a startup, a growing enterprise, or an established company, we simplify complex tax procedures and help you optimize your liabilities through smart and lawful tax strategies.
Income Tax Planning & Advisory – Personalized strategies for tax efficiency and savings in line with current legislation.
Filing & Compliance Services – Preparation and filing of all types of income tax returns (individual, corporate, partnership, trust, etc.).
Tax Assessment & Representation – Expert representation before Income Tax Authorities during scrutiny, assessment, and appeals.
TDS & Advance Tax Management – Assistance in timely deduction, payment, and filing of TDS/TCS returns and advance tax calculations.
Corporate Tax Management – Structuring tax-efficient business models and managing corporate taxation compliances.
Transfer Pricing Advisory – Guidance on related-party transactions and documentation to ensure compliance with transfer pricing regulations.
International Taxation – Advisory on cross-border taxation, DTAA (Double Taxation Avoidance Agreements), and expatriate tax compliance.
Highly qualified tax professionals and chartered accountants.
End-to-end Income Tax compliance, filing, and advisory support.
In-depth understanding of Indian tax laws and global tax frameworks.
Proven expertise in corporate and individual tax planning.
Confidential, transparent, and time-efficient services.
At FRAS International LLP, we believe that effective tax management is not just about compliance — it’s about optimizing financial outcomes. We partner with clients to ensure accuracy, transparency, and long-term tax efficiency, making taxation a strategic advantage rather than a burden.
At FRAS International LLP, we provide comprehensive Indirect Tax services covering GST and other allied taxes, ensuring your business remains compliant, efficient, and risk-free.
Our team of experienced tax professionals assists businesses in managing all aspects of indirect taxation — from registration and filing to advisory and representation before authorities.
We help organizations navigate the complexities of Goods and Services Tax (GST) and related regulations, offering practical, up-to-date solutions that align with your business goals and operational model.
GST Registration & Compliance – Assistance with new GST registration, amendment, and compliance management.
GST Return Filing – Preparation and filing of all GST returns (GSTR-1, GSTR-3B, GSTR-9, etc.) with accuracy and timeliness.
GST Audit & Reconciliation – Detailed verification of input tax credit, outward supply, and return reconciliation.
Advisory on GST Implications – Expert guidance on tax applicability, classification, and compliance strategy.
Representation before GST Authorities – Professional handling of notices, audits, and appeals.
E-Invoicing & E-Way Bill Support – Setup and compliance assistance for electronic invoicing and transport documentation.
Customs & Excise Advisory – Guidance on import/export taxation, duty drawbacks, and related compliance matters.
Sector-Specific GST Support – Tailored GST solutions for industries like manufacturing, e-commerce, services, and real estate.
End-to-end GST and Indirect Tax management by expert professionals.
Strategic advisory that minimizes tax risks and ensures compliance.
Timely filings, accurate reporting, and proactive tax planning.
Deep understanding of Indian GST framework and cross-border taxation.
Trusted by SMEs, corporates, and multinational businesses alike.
At FRAS International LLP, we believe indirect taxation should not be a challenge — it should be an opportunity to streamline business operations and enhance financial transparency.
Our goal is to deliver accuracy, reliability, and peace of mind through every stage of your GST and Indirect Tax journey.
At FRAS International LLP, we simplify the process of Company Registration and ROC Compliance with end-to-end professional support. Whether you’re setting up a Private Limited Company, LLP, or Section 8 (NGO), our experts ensure your business is registered accurately and in full compliance with the Ministry of Corporate Affairs (MCA) regulations.
From initial documentation to post-incorporation compliance, we guide you through every step — ensuring transparency, accuracy, and smooth execution.
New Company Incorporation – Assistance with registration of Private Limited, LLP, One Person Company, and Public Limited Companies.
Name Reservation & Approval – Handling RUN and SPICe+ processes to secure your preferred company name.
Drafting of Incorporation Documents – Preparation of Memorandum (MOA), Articles (AOA), and other legal documents.
Filing with MCA (ROC) – Timely submission of incorporation and annual compliance forms under the Companies Act, 2013.
Annual ROC Filing – Preparation and filing of forms like AOC-4, MGT-7, and other mandatory returns.
Change Management – Assistance in change of directors, registered office, or share capital structure.
Closure / Strike-Off Support – Guidance in winding up or striking off inactive or defunct companies.
Compliance for Existing Entities – Ensuring periodic compliance and regulatory updates for active companies.
Experienced professionals specialized in corporate law and MCA compliance.
End-to-end support — from incorporation to post-registration filings.
Quick, transparent, and hassle-free documentation.
100% adherence to MCA and Companies Act norms.
Trusted by startups, SMEs, NGOs, and large corporations across India.
At FRAS International LLP, we believe that starting a business should be simple, efficient, and compliant. Our experts ensure that your company registration process is handled with the utmost care, allowing you to focus on growth while we handle the legal framework.
We turn your business vision into a legal entity — compliant, credible, and ready to grow.
At FRAS International LLP, we provide specialized RBI Guidance and Compliance Services to help businesses, NBFCs, startups, and foreign investors navigate India’s complex banking and regulatory framework.
Our expert consultants ensure complete adherence to the Reserve Bank of India (RBI) guidelines related to foreign exchange, FDI, NBFC operations, and financial transactions — enabling clients to operate confidently within India’s financial ecosystem.
We act as your strategic partner, ensuring every transaction, investment, and compliance activity aligns with RBI standards, while maintaining transparency and accountability at every step.
RBI Registration & Approvals – Assistance with NBFC registration, AD Category licensing, and FEMA-related approvals.
Foreign Direct Investment (FDI) Compliance – Advisory on FDI inflow/outflow, sectoral caps, and reporting requirements.
External Commercial Borrowings (ECB) – Guidance on borrowing under automatic or approval routes, compliance filings, and repayment structures.
Overseas Direct Investment (ODI) – Structuring and compliance for Indian entities investing abroad under FEMA and RBI rules.
Banking & Financial Regulations – Support in aligning financial transactions with RBI’s circulars and master directions.
Reporting & Documentation – Preparation and submission of forms such as FC-GPR, FC-TRS, and other RBI/FEMA filings.
Consulting for Startups & Foreign Entities – RBI-compliant structuring of cross-border investments and funding models.
In-depth knowledge of RBI regulations, FEMA, and FDI guidelines.
Dedicated experts for RBI filings, registrations, and representations.
Up-to-date compliance with changing RBI circulars and notifications.
Trusted advisory partner for domestic and international clients.
Ethical, transparent, and technology-enabled process management.
At FRAS International LLP, we believe that regulatory compliance is the foundation of trust in the financial system.
Our goal is to simplify complex RBI procedures and empower clients to make informed, compliant, and strategic financial decisions.
With our guidance, you can focus on business growth while we ensure full compliance with RBI and FEMA frameworks.
At FRAS International LLP, we help individuals and organizations safeguard their ideas, brands, and innovations through comprehensive Intellectual Property Rights (IPR) services.
In today’s competitive world, intellectual property is a key business asset — and our experts ensure it is properly registered, protected, and legally enforced under Indian and international laws.
We provide end-to-end assistance, from IP registration and documentation to litigation support and renewal management, ensuring your intellectual assets remain secure and valuable.
Trademark Registration & Protection – End-to-end assistance for registering, renewing, and defending trademarks in India and abroad.
Copyright Registration – Legal protection for artistic, literary, software, and creative works.
Patent Registration & Advisory – Guidance in drafting, filing, and managing patents for inventions and industrial designs.
Design & Logo Protection – Registration of logos, product designs, and visual identities to prevent unauthorized use.
IP Due Diligence & Valuation – Assessment and valuation of intellectual property for business acquisitions or mergers.
Licensing & Assignment Agreements – Drafting and legal review of IP transfer, licensing, and franchising contracts.
IP Infringement & Litigation Support – Assistance in enforcing IP rights and defending against infringement claims.
Team of legal and compliance professionals specializing in IPR.
Expertise in both Indian and international IP laws.
Secure and efficient IP registration process.
Tailored IP strategy aligned with your business goals.
End-to-end support — from registration to enforcement.
At FRAS International LLP, we believe that every creation deserves protection.
Our goal is to help businesses and innovators preserve their identity, secure their assets, and maximize their intellectual property value through expert legal and compliance support.
We protect what defines your brand — your ideas, creativity, and innovation.
At FRAS International LLP, we offer comprehensive Merger & Acquisition (M&A) advisory services designed to help businesses expand strategically, restructure efficiently, and unlock long-term value.
Our M&A experts assist clients at every stage — from deal strategy and valuation to negotiation, due diligence, and post-merger integration — ensuring seamless transactions that align with both business and compliance objectives.
We combine our financial, legal, and regulatory expertise to guide clients through the complexities of mergers, acquisitions, joint ventures, and corporate restructuring with precision and confidentiality.
Deal Structuring & Strategy – Identifying optimal transaction models and financial structures to achieve your strategic goals.
Business Valuation & Financial Modeling – Accurate valuation of target companies and assessment of business synergies.
Due Diligence Review – Comprehensive financial, legal, and operational due diligence to mitigate risks and ensure transparency.
Transaction Advisory & Negotiation – Expert guidance in negotiating deal terms, compliance, and documentation.
Regulatory & Statutory Compliance – Ensuring adherence to Companies Act, FEMA, SEBI, RBI, and other applicable regulations.
Post-Merger Integration – Assistance in integrating operations, accounting systems, and human capital post-acquisition.
Cross-Border M&A Advisory – Specialized consulting for international transactions and foreign investment regulations.
Experienced professionals in finance, law, and business strategy.
End-to-end advisory for domestic and cross-border M&A transactions.
In-depth understanding of regulatory frameworks (RBI, FEMA, SEBI, MCA).
Confidential, transparent, and result-driven approach.
Strategic insights that create measurable business value.
At FRAS International LLP, we view every merger and acquisition as more than a transaction — it’s a transformation.
We are committed to delivering strategic clarity, financial accuracy, and legal compliance, ensuring that each deal strengthens your organization’s market position and growth potential.
With our expertise, you can move forward with confidence — knowing that every aspect of your M&A journey is handled with professionalism and integrity.
At FRAS International LLP, we provide expert Investment and Portfolio Management Services to help individuals, businesses, and institutions achieve financial stability and sustainable growth.
Our experienced financial advisors design customized investment strategies that align with your goals, risk appetite, and regulatory requirements — ensuring optimal returns with minimized risks.
We focus on data-driven financial planning, diversified portfolio management, and compliance with RBI, FEMA, and SEBI guidelines, giving you complete confidence in every investment decision.
Investment Advisory – Tailored investment strategies for short-term and long-term wealth creation.
Portfolio Design & Diversification – Structuring and balancing asset allocation across equity, debt, and hybrid instruments.
Risk Assessment & Management – Comprehensive risk profiling and monitoring to protect your investments from market volatility.
Wealth Management – Professional management of individual and corporate portfolios for consistent growth.
Mutual Funds & Bonds Advisory – Expert selection and review of mutual funds, corporate bonds, and government securities.
Equity & Capital Market Guidance – Strategic advisory on stock market investments and equity-based portfolios.
Regulatory & Compliance Support – Ensuring full adherence to SEBI, RBI, and FEMA investment guidelines.
Performance Reporting & Analysis – Regular review reports to evaluate performance, returns, and rebalancing needs.
Team of certified financial and investment advisors.
Personalized portfolio management based on goals and risk tolerance.
Transparent reporting and ethical investment approach.
Integration of financial planning with tax and compliance strategy.
Expertise in both domestic and international investment structures.
At FRAS International LLP, we believe that successful investing requires more than just returns — it requires discipline, strategy, and trust.
Our commitment is to protect and grow your wealth through professional portfolio management, ensuring your financial decisions lead to measurable long-term success.
We help you invest intelligently, manage efficiently, and grow sustainably.
The National Financial Reporting Authority [NFRA]
International Taxation & Foreign Trade
IFRS-Compliance
Foreign Direct Investment [FDI]
Insolvency & Bankruptcy
Foreign Exchange Management Act(FEMA]
Real Estate Regulatory Authorities [RERA]
IT and systems consultancy
Valuation & Project Report
Transfar of Property
SEBI-Compliance
International Law
Human Capital Solutions
In modern DIGITAL WORLD, securing online transactions and verifying your identity is critical for compliance and trust. A Digital Signature Certificate (DSC) acts as your digital identity, allowing you to sign documents electronically, ensure data integrity, and authenticate your credentials across various government and business platforms. Whether you're filing income tax returns, registering on the MCA portal, applying for GST, participating in e-Tendering, or accessing ICEGATE, a DSC is essential for safe and seamless digital communication.
At FRAS International LLP, we make it easy to obtain your DSC online. Our government-approved DSC solutions are fully compliant with all major Indian portals, including MCA, GST, Income Tax, ICEGATE, GEM, and more. Backed by expert support, secure token delivery, FRAS International LLP is your trusted partner for fast, reliable, and legally valid digital signature certificates.
Get your Digital Signature Certificate easily and securely with FRAS International LLP!
Our experts will guide you at every step to ensure a smooth, hassle-free experience.
What is Digital Signature Certificate?
A Digital Signature Certificate (DSC) is a secure digital key issued by a Certifying Authority (CA) to verify and authenticate the identity of an individual or organisation. It uses public key encryption to create a unique digital signature for electronically signing documents.
Advantages of a Digital Signature Certificate
Digital Signature Certificates offer multiple benefits that enhance the security, efficiency, and credibility of online transactions.
Authentication
A DSC helps verify the identity of the certificate holder, ensuring that the personal and organisational details used in online transactions are genuine.
Reduced Cost and Time
Digital signatures eliminate the need for printing, scanning, and physically signing documents. Files can be signed and sent electronically in seconds, saving both time and operational costs. Moreover, DSC holders do not need to be physically present to authorise or approve transactions.

· Data Integrity
· Document Authenticity
· Importance of DSC for Fulfilling Statutory Compliances
· Income Tax Filing:
· Ministry of Corporate Affairs (MCA):
· Goods and Services Tax (GST):
· Import and Export (DGFT):
· Employees’ Provident Fund (EPFO):
· E-Tendering and E-Procurement:
Types of Digital Signature Certificate
1. Sign DSC
A Sign DSC is used solely for digitally signing documents. It verifies the identity of the signer and ensures that the signed content remains unchanged and authentic.
This type of DSC is commonly used for tasks such as filing Income Tax Returns (ITR), submitting GST returns, filing forms with the Ministry of Corporate Affairs (MCA), and signing PDF documents, contracts, and other online files. It is ideal when the primary requirement is to assure the recipient of the document's legitimacy and the signer’s identity.
2. Encrypt DSC
An Encrypt DSC is designed for the encryption of sensitive data, protecting it from unauthorized access. It transforms readable data into an unreadable format, accessible only by the intended recipient with the correct decryption key.
This type is especially useful for uploading documents on e-tender portals, securing e-commerce transactions, sharing legal documents, and sending confidential business or personal information. Encrypt DSCs are critical for individuals or organizations that prioritize data confidentiality in digital communication.
3. Sign & Encrypt DSC
The Sign & Encrypt DSC combines the functionalities of both signing and encryption, offering complete digital security. It ensures not only the authenticity and integrity of the data but also maintains confidentiality throughout the transaction.
This DSC certificate is widely used for filing government forms and applications, exchanging sensitive business data, and submitting legal or regulatory documents. It is best suited for users who need a comprehensive solution to both verify their identity and protect their data during electronic exchanges.
At FRAS International LLP, we ensure every transaction and compliance process is handled with accuracy, security, and complete transparency. Our expert team combines technology with professional accounting practices to deliver seamless financial management for individuals and businesses.
Experience hassle-free and secure financial solutions with our advanced systems. From digital compliance filings to tax and audit support, we make every process fast, efficient, and compliant.
Our integrated solutions allow you to manage accounts, payments, and reporting in seconds. Whether it’s FEMA compliance, international transactions, or corporate advisory, we help you stay ahead—securely and effortlessly.
RBI’s Draft Framework Reshapes M&A Financing
🚨Zero Tax up to Rs. 12.75 Lakh, But Short-Term Capital Gains Aren't Exempt!
🏛️ RBI Allows Loans Against Silver from April 1, 2026
At FRAS International LLP, we go beyond traditional accounting — we deliver trusted compliance and advisory solutions that help businesses operate with confidence.
Years of combined professional experience
Regulatory & compliance projects handled
Businesses advised across industries
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
Petition for SpecialLeave to Appeal(C) No. 31296/2025
[Arising out of impugned final judgment and order dated 28-08-2025 in MAT No. 1212/2025 passed by the High Court at Calcutta]
ROSHAN SHARMA Petitioner(s)
DEPUTY COMMISSIONER OF REVENUE, STATE TAX &ANR. Respondent(s)
IA No. 276202/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
Date : 10-11-2025 This matter was called on for hearingtoday.
HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE K.V. VISWANATHAN
For Petitioner(s) :Mr. Vinay Shraff,Adv.
Mr. Ravi Bharuka,AOR Mr. Dev Agarwal, Adv.
Mr. Shashank Chamoli,Adv.
For Respondent(s) :
UPON hearing the counsel the Court made the following
ASTT. REGISTRAR-cum-PS COURT MASTER(NSH)
Saving tax with fake deductions is not planning, it’s postponing trouble.
Officially for taxpayers. Practically for Chartered Accountants
RBI has released a draft framework allowing Indian banks to play a bigger role in acquisition finance — a space previously dominated by private credit funds. This marks a major shift in how M&A deals can be funded.
📌Key Points
• RBI has outlined clear rules for banks to provide acquisition finance, bringing formal structure to an area long driven by private credit.
• The framework clarifies risk eligibility, capital norms and regulatory oversight for banks entering buyout financing.
• Banks can now tap their balance sheets and lower cost of funds to support leveraged buyouts and acquisition-led deals.
• This move is expected to create a more competitive and transparent market for M&A debt financing.
✅Strategic Impact
• Greater bank involvement can lower borrowing costs and expand access to acquisition finance, potentially boosting deal activity.
• Private credit funds will still play a major role due to their flexibility, speed and higher risk appetite — leading to coexistence, not replacement.
• Strong risk management and governance standards will be essential as the market evolves.
🔅Bottom Line
RBI’s proposed rules open the door for bank-funded buyouts at scale, reshaping India’s M&A financing ecosystem — while private credit continues to remain an important pillar for innovative and customised deal structures.