Revised Minimum Recommended Scale of Fees For The Professional Assignments Done by The Chartered Accountants
Revised Minimum Recommended Scale of Fees For The Professional Assignments Done by The Chartered Accountants
Revised Minimum Recommended Scale of Fees For The Professional Assignments Done by The Chartered Accountants
PARTICULARS
(b)
(c)
B.
C.
D.
E.
(h)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
A.
B.
C.
D.
E.
(b)
(c)
(d)
(e)
(f)
(g)
Notes:
1)
2)
3)
4)
5)
6)
7)
8)
REVISED MINIMUM RECOMMENDED SCALE OF FEES FOR THE PROFESSIONAL ASSIG
PARTICULARS
INCOME TAX
Filing of Return of Income
For Individuals/ HUFs etc.
(a) Filing of Return of Income with Salary/Other Sources/Share of Profit
(b) Filing of Return of Income with detailed Capital Gain working
i) Less than 10 Transactions (For Shares & Securities)
ii) More than 10 Transactions (For Shares & Securities)
(c) Filing of Return of Income for Capital Gain on Immovable property
(d) Filing of Return of Income with Preparation of Bank Summary, Capital A/c &
Balance Sheet.
Assessments Etc.
(a) Attending Scrutiny Assessment/Appeal
(i) Corporate
(ii) Non Corporate
(b) Attending before Authorities
CHARITABLE TRUST
(i) Registration Under Local Act
(ii) Societies Registration Act
Registration Under Income Tax Act
Exemption Certificate U/s 80G of Income Tax Act
Filing Objection Memo/other Replies
Filing of Change Report
Filing of Annual Budget
Attending before Charity Commissioner including for Attending Objections
Registration Work
(a) Registration Under V.A.T. & C.S.T.
Corporate
Non Corporate
(b) Professional Tax Registration (PTR)
( c) Professional Tax Enrollment (per Application)
Assessments/Appeals
(a) Attending V.A.T./Commercial Tax Assessments
(b) Attending V.A.T./Commercial Tax Appeals
Miscellaneous Work
(a) Professional Tax Returns & Assessment
(b) Obtaining C/F/H Forms under V.A.T./Commercial Tax
(i) First Time
(ii) Renewal
CERIFICATION WORK
Issuing Certificates under the Income Tax Act i.e. U/s 80IA/80IB/10 A/10B &
other Certificates
Other Certificates
For LIC/Passport/Credit Card/Etc.
Other Attestation (True Copy)
Net worth Certificate for person going abroad
WEALTH TAX
Per statement
Statement & Filing Return
NBFC/RBI MATTERS
NBFC Registration with RBI
Other Returns
SERVICE TAX
Registration
Registration with Consultation
Tax Advisory & Consultation i.e. about value, taxability, classification etc.
Monthly Challan with Half Yearly Return
Adjudication
Appeal & show cause notice drafting/ reply
FEMA MATTERS
Filing Declaration with RBI in relation to transaction by NRIs/OCBs
Technical Collaboration:
Advising, obtaining RBI permission, drafting and preparing technical
collaboration agreement and incidental matters
Foreign Collaboration:
Advising, obtaining RBI permission, drafting and preparing technical
collaboration agreement and incidental matters (incl. Shareholders Agreement)
PROJECT FINANCING
Preparation of CMA Data
Services relating to Financial sector
Fees to be charged depending on the complexity and the time spent on the particular assign
The above recommended minimum scale of fees is as recommended by the Committee for C
(CCBCAF&SMP) of ICAI and duly considered by the council.
The aforesaid table states recommendatory minimum scale of fees works out by taking into
However, members are free to charge varying rates depending upon the nature and complex
Office time spent in travelling & out-of-pocket expenses would be chargeable. The Committe
fees which it considers reasonable under present conditions. It will be appreciated that the a
between the member and the client.
Service Tax should be collected separately wherever applicable.
The Committee also recommends that the bill for each service should be raised separately a
Class A Cities here includes Delhi, Mumbai, Calcutta, Chennai, Pune, Hyderabad, Bangalore a
Class B Cities includes all other cities not included in "Class A".
The amount charged will be based on the location of the service provider.
ESSIONAL ASSIGNMENTS DONE BY THE CHARTERED ACCOUNTANTS
Rates
For Class A Cities For Class B Cities
Revised Minimum Recommended Revised Minimum Recommended
scale of Fees scale of Fees
Rs. 15,000/- & Above per day Rs. 10,000/- & Above
per day
Rs. 7,500/- & Above Rs. 5,000/- & Above
per day per day
Rs. 3,000/- & Above Rs. 2,000/- & Above per day
per day
Rs. 1,500/- & Above Rs. 1,000/- & Above
per day per day
Rs. 37,500/- & Above Rs. 25,000/- & Above
Rs. 30,000/- & Above + per day charge Rs. 20,000/- & Above + per day charge
Rs. 15,000/- & Above + per day charge Rs. 10,000/- & Above + per day charge
Rs. 7,500/- & Above + per day charge Rs. 5,000/- & Above + per day charge
Rs. 30,000/- & Above(initial fees) + Rs. 20,000/- & Above(initial fees) +
additional fees @ Rs. 7,500/- & Above additional fees @ Rs. 5,000/- & Above
per hour per hour
Rs. 5,300/- & Above per hour Rs. 3,500/- & Above per hour
Rs. 2,300/- & Above per hour Rs. 1,500/- & Above per hour
e particular assignment.
he Committee for Capacity Building of CA Firms & Small and Medium Practitioners
out by taking into account average time required to complete such assignments.
nature and complexity of assignment and time involved in completing the same.
ble. The Committee issues for general information the above recommended scale of
reciated that the actual fees charged in individual cases will be matter of agreement