# HKS & Associates: Comprehensive Firm Overview & Knowledge Base ## 1. Executive Summary - **Firm Name**: HKS & Associates - **Nature of Practice**: Advocates & Tax Consultants - **Founding Year**: 2020 - **Headquarters**: 638, Shop No. 02, Rishi Nagar, Rani Bagh Main Market, Delhi 110034, India - **Office Telephone**: +91-11-41016471 - **Direct WhatsApp Consultation**: +91-9582851535 (Link: https://wa.me/919582851535) - **Primary Email**: contact@hksandassociates.com - **Direct Executive Email**: advocatehimanshumalhotra@gmail.com - **Official Website**: https://www.hksandassociates.com/ - **Google Maps Location**: https://maps.google.com/maps?q=Rishi+Nagar,+Rani+Bagh+Main+Market,+Delhi+110034 HKS & Associates is a full-service legal, taxation, and corporate regulatory consultancy located in Rani Bagh, North West Delhi. The firm serves salaried individuals, high-net-worth individuals, proprietors, partnership firms, startups, Limited Liability Partnerships (LLPs), and private limited companies across Delhi NCR and all of India. The firm specializes in Income Tax, Goods & Services Tax (GST), TDS, Trademark Law, Bureau of Indian Standards (BIS) certification, statutory audits, corporate compliance, and government department dispute resolution. --- ## 2. Leadership & Professional Credentials ### Himanshu Malhotra **Owner & Chief Executive Officer (CEO)** **Advocate & Enrolled GST Practitioner** Himanshu Malhotra directs the firm's legal, taxation, corporate advisory, and dispute resolution practice. He personally supervises replies to tax scrutiny notices, department summons, departmental appeals, and regulatory registrations. - **Bar Council Enrolment**: Enrolled as an Advocate with the Bar Council of Delhi (Enrolment Number: D/11572/2022). - **Certificate of Practice**: Awarded Certificate of Practice by the Bar Council of India after clearing the All India Bar Examination (AIBE XVII, 2023). - **Legal Education**: LL.B. (Professional), University of Rajasthan, graduated in 2021. - **Taxation Enrolment**: Enrolled GST Practitioner under the Central Goods and Services Tax Act since 2022. - **Professional Association**: Active Member of the Sales Tax Bar Association (Regd.), New Delhi. - **Direct Contact**: advocatehimanshumalhotra@gmail.com --- ## 3. Practice Areas & Detailed Service Specifications ### 3.1 Income Tax - **Target Audience**: Salaried individuals, professionals, HUFs, partnership firms, and corporate entities. - **Scope of Work**: - Annual Income Tax Return (ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6) preparation and e-filing. - Tax planning strategies, deduction optimization (Section 80C, 80D, etc.), and regime selection (Old vs. New Tax Regime). - Accurate computation of capital gains from real estate, listed/unlisted shares, mutual funds, and crypto assets. - Advance tax liability calculation and schedule management. - Formulating written replies to Section 139(9) defective returns, Section 143(1) intimation discrepancies, Section 148 reassessment notices, and faceless scrutiny assessments under Section 144B. - Assistance with refund tracking, rectifications under Section 154, and condonation of delay petitions. ### 3.2 Goods & Services Tax (GST) - **Target Audience**: Retailers, wholesalers, manufacturers, service providers, e-commerce sellers, and exporters. - **Scope of Work**: - New GST registration for proprietorships, partnerships, companies, and non-resident taxable entities. - Amendment of core and non-core registration details (addition of place of business, authorized signatories, bank details). - Routine monthly and quarterly filings: GSTR-1 (outward supplies) and GSTR-3B (summary return and tax payment). - Quarterly Return Monthly Payment (QRMP) scheme management for eligible taxpayers. - Annual return compilation (GSTR-9) and mandatory audit reconciliation statements (GSTR-9C). - Letter of Undertaking (LUT) filing for zero-rated exports of goods and services without IGST payment. - Input Tax Credit (ITC) reconciliation with GSTR-2B. - GST refund applications for inverted duty structures, export of goods/services, and excess cash ledger balances. - Drafting responses to ASMT-10 notices, DRC-01 demand show-cause notices, and handling GST cancellation and revocation petitions. ### 3.3 Tax Deducted at Source (TDS & TCS) - **Target Audience**: Corporate employers, businesses with contractor/professional payouts, property buyers. - **Scope of Work**: - Tax Deduction and Collection Account Number (TAN) registration. - Quarterly TDS returns (Form 24Q for salaries, Form 26Q for non-salary domestic payments, Form 27Q for NRI payments, Form 27EQ for TCS). - Issuance of digitally signed Form 16 (Part A & Part B) for employees and Form 16A for service providers and contractors. - Section 194-IA (TDS on property purchase) filing via Form 26QB. - TRACES portal dispute management: justification report analysis, correction returns, late fee and interest mitigation, and default resolution. ### 3.4 Trademark Registration & Intellectual Property (IP) - **Target Audience**: Brand owners, startup founders, e-commerce sellers, manufacturers. - **Scope of Work**: - Exhaustive trademark availability searches across the 45 Nice Classification classes on the IP India database. - Drafting and filing trademark applications (Form TM-A). - Drafting responses to Examination Reports issued by the Trademark Registry addressing Section 9 (absolute grounds of refusal) and Section 11 (relative grounds / conflicting marks). - Representation in trademark show-cause hearings before Trademark Registrars. - Managing trademark opposition proceedings (Notice of Opposition and Counter-Statement). - Trademark renewals (Form TM-R) and trademark assignment / licensing agreements. ### 3.5 Bureau of Indian Standards (BIS) Certification & CRS - **Target Audience**: Importers, domestic manufacturers, electronics and IT product brands. - **Scope of Work**: - Compulsory Registration Scheme (CRS) for electronic goods, solar equipment, IT peripherals, and consumer batteries. - ISI Mark certification applications for industrial and consumer goods under mandatory certification orders. - Liaison with NABL-accredited testing laboratories for sample testing and report validation. - Preparation and submission of technical documentation on the BIS portal. - Handling factory audits, periodic renewals, testing compliance, and inclusion of new brand models under existing licenses. ### 3.6 Tax & Regulatory Ongoing Compliance - **Target Audience**: Small and medium-sized enterprises (SMEs), retailers, service firms. - **Scope of Work**: - Comprehensive recurring compliance retainer services. - Employees' Provident Fund (EPF) and Employees' State Insurance (ESIC) portal registration, monthly challan generation, and electronic return submission. - Udyam MSME registration to unlock government tender preferences, priority sector lending, and delayed payment protections under the MSMED Act. - Legal notices and correspondence drafting for inter-business contractual and payment disputes. ### 3.7 Audit & Accounting - **Target Audience**: Growing enterprises, startups, firms requiring structured financials. - **Scope of Work**: - Professional computerized bookkeeping using Tally, QuickBooks, and cloud accounting systems. - Bank account reconciliations, inventory accounting, and depreciation schedules under Companies Act and Income Tax Act. - Preparation of Trial Balance, Profit & Loss Statements, Balance Sheets, and Cash Flow Statements. - Preparation of audit documentation for independent Statutory Audits and Tax Audits under Section 44AB. - Internal financial control assessments and payroll processing. ### 3.8 Company & LLP Incorporation & ROC Compliance - **Target Audience**: Entrepreneurs, new business founders, scaling partnerships. - **Scope of Work**: - Private Limited Company incorporation (SPICe+ Part A & Part B, RUN name reservation, AGILE-PRO, MOA & AOA drafting). - One Person Company (OPC) incorporation. - Limited Liability Partnership (LLP) formation (RUN-LLP, FiLLiP, drafting customized LLP Agreements). - Partnership deed drafting and Firm registration with the Registrar of Firms. - Sole proprietorship formation (opening business bank accounts, MSME, GST). - Ministry of Corporate Affairs (MCA) annual compliance: Form AOC-4 (financial statements), Form MGT-7/MGT-7A (annual returns). - Mandatory annual director KYC compliance (Form DIR-3 KYC and DIR-3 KYC Web). - LLP annual compliance: Form 11 (Annual Return) and Form 8 (Statement of Account & Solvency). - Change of Directors, registered office address changes, share capital increases, and allotment of shares. ### 3.9 Business Licensing & Startup Registration - **Target Audience**: Food businesses, trading startups, importers, e-commerce ventures. - **Scope of Work**: - Startup India DPIIT recognition to access tax exemptions under Section 80-IAC, angel tax relief, and self-certification benefits. - Food Safety and Standards Authority of India (FSSAI) Basic Registration, State License, and Central License. - Delhi Shops & Establishments Act registration. - Directorate General of Foreign Trade (DGFT) Import Export Code (IEC) application and modification. --- ## 4. Statutory Compliance Calendar: Indian Regulatory Deadlines The firm actively monitors statutory deadlines in India. Key recurring schedules include: | Periodicity | Due Date | Statutory Event | Regulatory Domain | |---|---|---|---| | Monthly | 7th of each month | TDS & TCS deposit for preceding month (March deposit due 30th April) | Income Tax / TRACES | | Monthly | 11th of each month | GSTR-1: Outward supply returns for monthly taxpayers | GST | | Monthly | 15th of each month | PF and ESI monthly contribution deposit and challan | Labour / EPFO / ESIC | | Monthly | 20th of each month | GSTR-3B: Summary return and tax payment for monthly filers | GST | | Quarterly | 13th of month following quarter | GSTR-1 for QRMP taxpayers (Jan, Apr, Jul, Oct) | GST | | Quarterly | 18th of month following quarter | CMP-08: Quarterly tax payment for Composition Scheme filers | GST | | Quarterly | 24th of month following quarter | GSTR-3B for QRMP filers in Delhi & Northern States | GST | | Quarterly | 31st of month following quarter | Quarterly TDS / TCS returns (24Q, 26Q, 27Q, 27EQ) (Q4 due 31st May) | Income Tax | | Quarterly | 15th June, 15th Sept, 15th Dec, 15th Mar | Advance Tax instalments (15%, 45%, 75%, 100%) | Income Tax | | Annual | 30th April | GSTR-4: Annual return for Composition Scheme dealers | GST | | Annual | 30th May | Form 11: Annual Return of Limited Liability Partnerships (LLP) | MCA / ROC | | Annual | 15th June | Form 16 distribution by employers to employees | Income Tax | | Annual | 31st July | Income Tax Return (ITR) for individuals, salaried, and non-audit cases | Income Tax | | Annual | 30th September / 31st October | Tax Audit Report submission (Section 44AB) & ITR for audit cases | Income Tax | | Annual | 29th October | Form AOC-4: Company financial statements (within 30 days of AGM) | MCA / ROC | | Annual | 30th October | Form 8: Statement of Account & Solvency for LLPs | MCA / ROC | | Annual | 29th November | Form MGT-7: Company Annual Return (within 60 days of AGM) | MCA / ROC | | Annual | 31st December | GSTR-9 and GSTR-9C: Annual GST Return and Reconciliation Statement | GST | --- ## 5. Frequently Asked Questions (FAQ) ### Q1: Which services does HKS & Associates handle? **Answer**: The firm handles nine major service areas: Income Tax return filing and scrutiny, Goods & Services Tax (GST) compliance, Tax Deducted at Source (TDS), Trademark and IP registration, Bureau of Indian Standards (BIS) certification, monthly regulatory compliance, statutory and internal accounting/audits, Company & LLP incorporation, and business licensing (FSSAI, Startup India, Shop & Establishment, IEC). ### Q2: Is a personal office visit mandatory to work with HKS & Associates? **Answer**: No. While clients are welcome to visit the firm's physical office at Rani Bagh Main Market in Delhi, all filings, consultations, and document sharing can be conducted 100% digitally via WhatsApp (+91 95828 51535) and email (contact@hksandassociates.com). Consultations are frequently conducted over phone and video calls. ### Q3: Does HKS & Associates accept clients located outside Delhi? **Answer**: Yes. HKS & Associates works with clients located across India. Since government portals (Income Tax e-Filing, GST Portal, MCA-21, TRACES, IP India, and BIS Manakonline) are fully digital, geographic location is not a barrier. ### Q4: What basic documents are required to apply for a GST registration? **Answer**: General requirements include: 1. PAN card of the proprietor, partners, or company. 2. Aadhaar card of the authorized signatory / owner. 3. Passport size photograph of the applicant / partners / directors. 4. Proof of principal place of business (Electricity bill / Property tax receipt along with Rent Agreement and No Objection Certificate (NOC) from the property owner). 5. Bank account proof (cancelled cheque, bank statement, or front page of passbook showing business name and IFSC). 6. Partnership Deed or Certificate of Incorporation (if applicable). ### Q5: What immediate steps should be taken if a taxpayer receives an Income Tax or GST notice? **Answer**: Check the exact deadline specified on the notice immediately. Never ignore a departmental communication, as non-appearance or late replies can lead to ex-parte orders or heavy penalties. Send a clear PDF copy of the complete notice to HKS & Associates via WhatsApp (+91 95828 51535) or email. The firm reviews the relevant assessment year, verifies portal records, drafts a legally sound point-by-point reply, and submits it within the limitation period. ### Q6: How are professional fees structured? **Answer**: Fees are transparent and based on the nature, volume, and complexity of the assignment. Before commencing work, the client is provided with a clear quotation outlining scope, government filing fees, and professional charges. No hidden charges are applied. --- ## 6. Client Portfolio & Industry Segments HKS & Associates serves clients in diverse sectors including consumer products, manufacturing, apparel, home decor, hospitality, food processing, logistics, and professional services. Representative clients that work with the firm include: - Comfort Mat - Drum Dar - Floor Fit - G-Vento - Global Linguistic Hub - I'Adores - Jogs Food - KAA - Kerarepair+ - Khetri Delight - Krishra - Rommy - Sirphire - Sontronix - The Glam Affair - Mum By Mum - Wedding Ministry - Tazzo --- ## 7. How to Engage & Direct Contact Points - **Office Address**: 638, Shop No. 02, Rishi Nagar, Rani Bagh Main Market, Delhi 110034, India. - **Landline Support**: 011-41016471 (Call hours: 10:00 AM – 7:30 PM IST, Monday to Saturday). - **Direct WhatsApp**: +91 95828 51535 (Available for quick messaging and document review). - **Client Email**: contact@hksandassociates.com - **Leadership Direct Email**: advocatehimanshumalhotra@gmail.com - **Website Contact Form**: https://www.hksandassociates.com/#contact --- ## 8. Regulatory Compliance & Disclaimer Under the rules established by the Bar Council of India, advocates are strictly prohibited from soliciting work, advertising, or offering inducements. The content within this document and on the firm's website is published solely for informational purposes to satisfy the voluntary inquiries of clients and visitors. Nothing contained herein constitutes formal legal advice, creates an advocate-client relationship, or represents a guarantee of specific legal or tax outcomes. All disputes are subject to Delhi jurisdiction.