Chartered Accountants providing Audit, Tax, Corporate and Regulatory Services
We advise companies, businesses, entrepreneurs and other entities on taxation, litigation, audit, corporate and regulatory matters.
Established in 2013 • Over 13 Years of Professional Practice
Established in 2013, V M N C And Associates is an ICAI registered Chartered Accountancy partnership firm with its principal office in Noida Sector 62, Uttar Pradesh. The firm advises companies, businesses, entrepreneurs, and other entities across taxation, audit, corporate law, and regulatory compliance.
Practice Verticals & Professional Domains
Professional accounting, audit, taxation, and corporate advisory services delivered in accordance with ICAI standards and statutory frameworks.
Corporate Advisory & Regulatory
Strategic guidance on MCA compliance, corporate restructuring, amalgamations, and secretarial due diligence.
International Taxation & DTAA
Cross-border tax planning, withholding tax optimization (Sec 195 / Form 15CA/CB), and Double Taxation avoidance.
Transfer Pricing & Benchmarking
Comprehensive TP study reports, Form 3CEB certification, Arm’s Length price benchmarking, and APA advisory.
Direct Taxation & Litigation
Corporate tax computation, faceless scrutiny assessments, Section 148 reopenings, and CIT/ITAT appeals.
Indirect Taxation & GST Advisory
GST audits, Input Tax Credit (ITC) reconciliation, departmental audit assistance, and GST litigation.
Audit, Assurance & Forensic Reviews
Statutory audits, internal financial controls (IFC), special management audits, and fraud risk reviews.
Virtual CFO & Strategic Finance
Executive financial modeling, cash flow optimization, MIS dashboards, and investor pitch deck preparation.
FEMA, RBI & Startup Compliance
Foreign Direct Investment (FDI) reporting via FIRMS portal, Overseas Direct Investment (ODI), and Angel Tax rules.
Ongoing Advisory & Compliance Retainer
Direct Tax, GST Advisory, MCA Compliance, and Financial Advisory services for ongoing corporate governance.
Partners & Professional Qualifications
Qualified Chartered Accountants registered with the Institute of Chartered Accountants of India (ICAI).
CA. Naresh Singh Negi
Managing Partner | FCA
FCA, LL.B., B.Com., DISA (ICAI), International Taxation (ICAI)
CA. Madhumita Banerjee Kundoo
Partner | FCA
FCA, DISA (ICAI), CIT (ICAI)
CA. Vinod Sharma
Partner | FCA (Dubai Operations)
FCA
Statutory Due Dates & Compliance Updates
Key statutory compliance calendar under Income Tax, GST, MCA, and RBI regulations for informational reference.
Second Installment of Advance Tax (FY 2026-27)
Scope: All Corporate Taxpayers & Assessees with Tax > ₹10,000
Monthly GST Return Filing & ITC Settlement
Scope: All Regular GST Registered Taxpayers
Tax Audit Report for FY 2025-26 under Sec 44AB
Scope: Corporate Entities & Non-TP Assessees subject to Tax Audit
Transfer Pricing Audit Report under Sec 92E
Scope: Entities with International / Specified Domestic Transactions
Annual MCA Financial Statement & Board Filings
Scope: All Active Companies registered with Registrar of Companies
MSME Vendor Payment Disallowance Framework
Under Section 43B(h) of the Income-tax Act, 1961, any sum payable to a micro or small enterprise beyond the time limit specified in Section 15 of the MSMED Act, 2006 (15 days or up to 45 days if agreed in writing) is deductible only on actual payment.
Key Statutory Provisions:
- Applicable Entities: Applies strictly to enterprises registered under MSMED Act, 2006 as Micro or Small enterprises. Does not apply to Medium enterprises or traders.
- Payment Timelines: Maximum 15 days in absence of written agreement, or up to 45 days where written terms exist.
- Tax Effect of Disallowance: The unsettled amount is added back to business income and subjected to applicable corporate income tax rates.
- Subsequent Year Deduction: Deduction is permitted only in the previous year in which payment is actually disbursed.
Enterprises maintaining vendor relationships with MSMEs are advised to implement vendor categorization, obtain valid Udyam certificates, and reconcile annual outstanding dues prior to the financial year closure.
Tax & Corporate Law Bulletins
Factual summaries of statutory notifications and circulars issued by CBDT, CBIC, MCA, and RBI.
Global Minimum Tax (Pillar Two) & Country-by-Country Reporting Update
Guidance released regarding transitional safe harbours for qualifying constituent entities under OECD GloBE rules.
MCA Enforcement: Filing of Form DPT-3 for Outstanding Loans & Deposits
Strict audit review enforced for company receipt of loans not considered deposits, requiring statutory auditor certification.
Advisory on Mandatory Two-Factor Authentication for GST E-Invoicing
NIC mandates multi-factor security for all taxpayers with aggregate turnover exceeding ₹5 Cr accessing E-Way bill and E-Invoice systems.
CBDT Issues Clarification on Section 43B(h) MSME Payment Deductions
Taxpayers must ensure timely settlement of micro and small enterprise supplier dues within 15/45 days to avoid disallowance and interest penalties.
No bulletins matched your search criteria.
Submit an Enquiry
Connect directly with our partners at our Noida office or submit an enquiry through the form below.
V M N C And Associates
Chartered Accountants • Noida & Delhi NCR
Enquiry Received
Thank you, Client. Your enquiry has been received by V M N C And Associates.