Overview
Compliance tells you where you were; advisory tells you where you are going. Our advisory practice helps owners make decisions with numbers — how much to price, when to hire, whether to borrow or raise equity, which entity and remuneration structure is most tax-efficient, and what a lender or investor will want to see.
Because we also run the books and file the returns for many of our advisory clients, our projections reconcile to reality and our recommendations are implementable within the law — not theoretical.
PADM India offers business plans and financial projections, CMA data and project reports for bank finance, virtual CFO retainers, fundraising and due-diligence readiness, valuation reports, and structuring advice for new ventures, expansions and succession.
Who needs this service
- Founders preparing to raise a bank loan, working-capital limit or government-scheme finance
- Start-ups preparing for angel / seed funding who need a defensible model, cap table and data room
- Owner-managed businesses that want CFO-level oversight without a full-time CFO
- Businesses deciding between proprietorship, LLP and company, or restructuring group entities
- Promoters planning an acquisition, exit, family settlement or succession
- Companies that need a valuation report for share issue, ESOPs, transfer or FEMA compliance
Eligibility & legal requirements
Advisory itself has no legal eligibility, but most of the schemes and instruments we help clients access do. Common ones:
Eligibility rules for Financial Advisory
| Category | Rule |
|---|
| MSME (Udyam) status | Micro: investment ≤ ₹2.5 crore & turnover ≤ ₹10 crore; Small: ≤ ₹25 crore & ≤ ₹100 crore; Medium: ≤ ₹125 crore & ≤ ₹500 crore (from 1 April 2025). Unlocks priority-sector lending, CGTMSE collateral-free cover, delayed-payment protection and tender preferences. |
|---|
| Collateral-free loans (CGTMSE) | Udyam-registered micro and small enterprises; guarantee cover on loans up to ₹10 crore through member lending institutions, subject to lender appraisal. |
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| PM Mudra Yojana | Non-corporate, non-farm micro enterprises; Shishu up to ₹50,000, Kishore up to ₹5 lakh, Tarun up to ₹10 lakh, Tarun Plus up to ₹20 lakh for successful Tarun borrowers. |
|---|
| Startup India (DPIIT) recognition | Company / LLP / registered partnership within 10 years of incorporation, turnover ≤ ₹200 crore, innovation or scalable model, not a split-off. Section 80-IAC tax holiday needs separate IMB approval and applies to companies / LLPs incorporated before 1 April 2030 with turnover ≤ ₹100 crore. |
|---|
| Angel-tax and share-valuation rules | Issue of shares above fair market value is taxable in the company's hands under section 56(2)(viib) except for DPIIT-recognised start-ups meeting the declaration conditions; valuation by a registered valuer / merchant banker as per Rule 11UA. |
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| Valuation report requirement | Registered-valuer report (Companies Act s. 247) for preferential allotment, ESOP pricing, mergers and FEMA pricing guidelines for non-resident investment. |
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How to apply — step by step
The official procedure, and how PADM India runs it for you.
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01
Discovery
A structured conversation about your business, goals, constraints and timelines, plus a review of your last two years of financials and current-year MIS.
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02
Diagnosis
We benchmark margins, working-capital cycle, debt capacity and tax efficiency, and identify the two or three levers that matter most.
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03
Model and options
Financial model with scenarios (base / upside / stress), funding options with cost and dilution comparison, and structuring alternatives with their tax and compliance implications.
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04
Deliverables
Depending on scope: business plan and projections, CMA data and project report in bank format, valuation report, term-sheet review, or an entity / remuneration structuring memo.
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05
Execution support
We prepare the application or data room, sit in lender and investor meetings, answer diligence queries and coordinate documentation to disbursement or closing.
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06
Review cadence (virtual CFO)
Monthly or quarterly review of actuals against plan, cash-flow forecast update, and a short board / owner briefing.
Documents required
- Audited or provisional financial statements for the last 2–3 years and current-year MIS
- GST returns, ITRs and bank statements for the last 12 months
- Existing loan sanction letters, security details and repayment track record
- Order book, customer contracts, pricing and cost sheets
- Cap table, shareholder agreements and previous valuation reports (for fundraising / valuation)
- Promoter KYC, net-worth statements and CIBIL consent (for bank finance)
- Project details: capex quotations, land / lease documents, licences (for project reports)
Key deadlines & penalties
Advisory work is driven by your timelines, but a few statutory windows matter:
Key deadlines for Financial Advisory
| Compliance | Due |
|---|
| Advance-tax planning checkpoints | 15 June, 15 September, 15 December, 15 March |
| Regime / entity decisions for a year | Before the first advance-tax instalment or the ITR due date (opt-in / opt-out of the new regime for business income) |
| Start-up 80-IAC eligibility | Company / LLP incorporated before 1 April 2030; deduction claimed for any 3 consecutive years within the first 10 |
| Valuation report validity | Generally 90 days from the valuation date for FEMA / Rule 11UA purposes |
| Return of allotment after fundraising (PAS-3) | Within 15 days of allotment (30 days for private placement under s. 42) |
See every due date in the Tax & Compliance Calendar
If you miss it:
- Shares allotted above fair value without a compliant valuation: excess taxed as income (s. 56(2)(viib)) at the company level
- Private placement without PAS-4 offer letter / PAS-3 filing: refund of money with 12% interest and penalty up to the amount raised or ₹2 crore
- FEMA reporting (FC-GPR) beyond 30 days of allotment: late-submission fee and compounding
Frequently asked questions
We are chartered accountants, not brokers or SEBI-registered investment advisers. We prepare you — projections, documents, valuation, structuring — and support you through lender / investor processes. We do not sell financial products or guarantee funding.
Credit Monitoring Arrangement data — the standard set of past, current and projected financials (operating statement, balance sheet, working-capital assessment, ratios) that banks require for working-capital and term-loan appraisal.
The accountant records what happened; the virtual CFO interprets it, forecasts, sets controls and budgets, manages banking relationships and briefs the owners or board. Most clients combine both with us.
Yes — remuneration mix, choice of regime, entity structure, timing of capital gains, use of allowable deductions and exemptions, and MSME / start-up incentives. We do not recommend aggressive schemes that would not survive scrutiny.
Sources & official references
Thresholds, forms and due dates on this page reflect the law as verified on 6 September 2026 and may change with Finance Acts, CBDT/CBIC notifications or MCA circulars. This page is general information, not legal or tax advice — please confirm your specific position with us before acting.
Ready to get started with Financial Advisory?
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