# T K Chandy & Associates

> Chartered accountants in Kakkanad, Kochi, providing audit, income tax, GST, accounting and company law services to businesses and individuals across Kerala.

Full text of every service answer and FAQ: https://tkchandy.com/llms-full.txt

Office: 6/112, First Floor, Manathattu Building, Seaport–Airport Road, Green Garden Lane, Kakkanad, Kochi, Kerala, India. Phone +91 484 354 1530, +91 484 353 8604.
Led by T K Chandy Vaidyan, chartered accountant since 1994. Member of SGA World International (London, United Kingdom).
Associate (network) offices, independent firms: Saif Chartered Accountants, Dubai; SGA World Auditing & Accounting, Abu Dhabi; Saif Chartered Accountants, Sharjah; Smartze Accountants, London & Cardiff.

## Services
- [Statutory Audit in Kochi](https://tkchandy.com/best-chartered-accountant-in-kochi-statutory-audits-kerala/): T K Chandy & Associates carries out statutory audits for private and public companies, LLPs and subsidiaries of foreign companies in Kochi and across Kerala. We audit under the Companies Act, 2013 and the Standards on Auditing, report on CARO 2020 and internal financial controls where they apply, and deliver a UDIN-signed report in time for your AGM and ROC filings.
- [Financial Audit in Kochi](https://tkchandy.com/annual-audit-kochi-kerala/): T K Chandy & Associates provides financial audit services in Kochi for companies, LLPs, partnership firms, proprietorships, trusts and societies. We audit your annual financial statements under the ICAI Standards on Auditing and issue a UDIN-signed report that banks, investors, tender committees and the tax department accept, whether the audit is required by law or requested by a lender or partner.
- [Internal Audit in Kochi](https://tkchandy.com/internal-audit-services-in-kochi-kerala/): T K Chandy & Associates provides internal audit services in Kochi and across Kerala for companies, MSMEs, hospitals, educational institutions and NGOs. We run risk-based internal audits of your key processes, meet the section 138 Companies Act requirement where it applies, follow the ICAI Standards on Internal Audit, and report findings with clear, practical action points for management.
- [Tax Audit in Kochi](https://tkchandy.com/tax-audit-kochi-kerala/): T K Chandy & Associates carries out tax audits in Kochi for businesses, professionals, firms and companies whose turnover or receipts cross the income tax limits. We audit under section 63 of the Income-tax Act, 2025 (section 44AB for FY 2025-26), prepare Form 26 or Forms 3CA/3CB with 3CD, and upload the report before the due date so your return can be filed on time.
- [Bank Audit in Kochi](https://tkchandy.com/bank-audit-kochi-kerala/): T K Chandy & Associates provides bank audit services in Kochi and across Kerala: branch statutory audit, concurrent audit, stock and book-debt audit, revenue and income leakage audit, credit audit, KYC/AML reviews for co-operative banks, and NBFC audits. We take these assignments when a bank or NBFC appoints us, work to RBI and ICAI requirements, and report on time for closing and inspection.
- [Stock & Inventory Audit in Kochi](https://tkchandy.com/inventory-audit-kochi-kerala/): T K Chandy & Associates carries out stock and inventory audits in Kochi and across Kerala. We count and verify stock at your warehouses, shops and plants, test valuation under AS 2 or Ind AS 2, reconcile physical stock with your books and ERP, flag slow-moving and obsolete items, and check the stock statements you file with your bank for drawing power.
- [Due Diligence & Special Audit in Kochi](https://tkchandy.com/due-diligence-special-audit-kochi/): T K Chandy & Associates provides due diligence in Kochi for buyers, investors, lenders and joint venture partners, covering financial, tax and legal-compliance risks before you commit money. We also carry out special audits, including fraud and forensic reviews, asset verification and audits ordered by courts, lenders or tax authorities, and report clearly on what we find.
- [NGO, Trust & Society Audit in Kochi](https://tkchandy.com/ngo-trust-audit-kochi-kerala/): T K Chandy & Associates audits NGOs, charitable trusts, societies and section 8 companies in Kochi and across Kerala. We prepare and audit the accounts, file the income-tax exemption audit report (Form 10B or 10BB for FY 2025-26, Form 112 from tax year 2026-27), certify FCRA accounts for Form FC-4, and help keep registration, donation and society filings in order.
- [Income Tax Consultants in Kochi](https://tkchandy.com/income-tax-consultants-kochi/): T K Chandy & Associates are income tax consultants in Kochi for salaried employees, business owners, professionals, investors and families. We prepare and file income tax returns, compare the old and new regimes, compute capital gains and advance tax, and handle notices, faceless assessments and appeals, under both the 1961 Act (FY 2025-26) and the new Income-tax Act, 2025.
- [NRI Tax Services in Kerala](https://tkchandy.com/nri-tax-services-kerala/): T K Chandy & Associates provides NRI tax services in Kerala for Malayalis working in the Gulf, the UK and elsewhere. We work out your residential status, file your Indian return, claim DTAA relief, get lower TDS certificates for property sales, issue the CA certificate for repatriation and plan the move back for returning NRIs.
- [Corporate Tax Consultants in Kochi](https://tkchandy.com/corporate-tax-consultants-kochi/): T K Chandy & Associates are corporate tax consultants in Kochi for private and public companies, start-ups and Indian subsidiaries of foreign groups. We advise on the company tax regime (22% concessional or 25%/30% normal), MAT, which is now a 14% final tax, advance tax and the company return, and represent companies in assessments and appeals.
- [TDS Compliance Services in Kochi](https://tkchandy.com/tds-compliance-services-kochi/): T K Chandy & Associates provides TDS compliance services in Kochi for companies, firms, LLPs, institutions and individuals. We work out the TDS and TCS to deduct, deposit it by the 7th, file quarterly statements in the new Forms 138, 140, 144 and 143, issue certificates, and clear TRACES defaults and demands.
- [Accounting & Bookkeeping Outsourcing in Kochi](https://tkchandy.com/accounting-outsourcing-kochi/): T K Chandy & Associates provides accounting and bookkeeping outsourcing in Kochi for companies, LLPs, firms, NGOs and start-ups. Our chartered accountant-led team keeps your books up to date every month, reconciles bank, GST and TDS, manages receivables and payables, sends a monthly MIS pack and closes the year ready for audit and tax filing.
- [Company & LLP Registration in Kochi](https://tkchandy.com/company-registration-kochi-kerala/): Company registration in Kochi is handled online with the Ministry of Corporate Affairs through SPICe+ (or FiLLiP for an LLP). T K Chandy & Associates helps you choose between a private limited company, OPC, LLP, partnership or proprietorship, obtains DSCs, the name, PAN, TAN, GST and Udyam, and completes the first-year filings so the new entity starts compliant.
- [GST Consultants in Kochi](https://tkchandy.com/gst-consultants-kochi-kerala/): T K Chandy & Associates are GST consultants in Kochi who handle the full GST cycle for Kerala businesses: registration, monthly GSTR-1 and GSTR-3B, input tax credit reconciliation with GSTR-2B and IMS, the GSTR-9/9C annual return (FY 2025-26 due 31 December 2026), e-invoicing, refunds, and replies to notices, appeals and GSTAT.
- [International Taxation & Transfer Pricing in Kochi](https://tkchandy.com/international-taxation-transfer-pricing-kochi/): T K Chandy & Associates advises on international taxation and transfer pricing in Kochi: structuring cross-border business, DTAA relief, withholding tax on payments to non-residents, permanent establishment risk, transfer pricing documentation and benchmarking, and the accountant's report (Form 3CEB for FY 2025-26, Form 48 under the Income-tax Act, 2025 from tax year 2026-27).
- [Payroll Services in Kochi](https://tkchandy.com/payroll-services-kochi/): T K Chandy & Associates provides payroll services in Kochi for companies, firms, NGOs and start-ups. We process monthly salaries and payslips, calculate TDS on salaries, handle PF, ESI and Kerala professional tax, issue the annual TDS certificate to employees and settle full and final dues, in line with the new Labour Codes in force since 21 November 2025.
- [ROC / MCA Compliance in Kochi](https://tkchandy.com/roc-compliance-kochi/): ROC compliance in Kochi covers the annual and event-based filings every company and LLP must make with the Registrar of Companies on the MCA V3 portal. T K Chandy & Associates files AOC-4, MGT-7/7A, ADT-1, DIR-3 KYC, DPT-3, MSME-1 and LLP Forms 8 and 11, keeps your registers and minutes, and clears past defaults before ₹100-a-day fees build up.
- [Virtual CFO Services in Kochi](https://tkchandy.com/virtual-cfo-services-kochi/): T K Chandy & Associates provides virtual CFO services in Kochi for growing SMEs, family businesses and start-ups. Our chartered accountants act as your part-time finance head, preparing budgets and cash-flow forecasts, monthly MIS dashboards, lender and board reports and fundraising readiness, and overseeing your compliance calendar, at a fraction of the cost of a full-time CFO.
- [IT & Systems Audit and ERP Advisory in Kochi](https://tkchandy.com/it-systems-audit-erp-advisory-kochi/): T K Chandy & Associates provides IT systems audit and ERP advisory in Kochi for companies and growing businesses. We review IT general controls and application controls, check that your accounting software keeps the audit trail (edit log) the Companies Act requires, help you choose and migrate to a new ERP, and design accounting manuals and internal controls that work inside your system.
- [Project Reports & CMA Data in Kochi](https://tkchandy.com/project-report-cma-kochi/): T K Chandy & Associates prepares project reports and CMA data in Kochi for businesses applying to banks for term loans, working capital limits and MSME schemes. We build realistic projections from your actual numbers, compute DSCR, working capital and drawing power in the format banks use, and explain every assumption so your loan proposal stands up to credit appraisal.
- [Management Consultancy in Kochi](https://tkchandy.com/management-consultancy-kochi/): T K Chandy & Associates provides management consultancy in Kochi for SMEs, family businesses, start-ups and NGOs. Our chartered accountants design financial, costing and internal control systems, prepare accounting manuals and feasibility studies, advise on business restructuring, family business structuring and succession, cost reduction, and guide MSMEs on government schemes.
- [FEMA & RBI Compliance in Kochi](https://tkchandy.com/fema-rbi-compliance-kochi/): T K Chandy & Associates handles FEMA and RBI compliance in Kochi for companies, LLPs, NRIs and foreign investors: FDI reporting in FC-GPR and FC-TRS on the FIRMS portal, the annual FLA return by 15 July, overseas investment under the 2022 rules, ECB reporting, liaison and branch office set-up, compounding of contraventions, NRI property and LRS remittances.
- [Business Valuation Services in Kochi](https://tkchandy.com/business-valuation-kochi/): T K Chandy & Associates provides business valuation services in Kochi for share issues and transfers under FEMA, income-tax fair market value, Companies Act transactions, mergers, ESOPs and start-up fundraising, using DCF, net asset value and market multiples. Where the law requires an IBBI registered valuer, that report is issued by an IBBI-registered valuer.

## Insights
- [Tax and ROC Compliance Calendar: November 2026 to March 2027](https://tkchandy.com/tax-compliance-calendar-2026-27/): Key due dates for ITR (audit cases 21 November), advance tax, GSTR-9/9C, AOC-4, MGT-7 and revised returns from November 2026 to March 2027.
- [GST Updates 2026: GST 2.0 Rates, GSTR-9 and the 57th GST Council](https://tkchandy.com/gst-updates-2026/): GST 2.0 slabs of 5%, 18% and 40%, GSTR-9/9C for FY 2025-26 due 31 December 2026, and the 57th GST Council's relief measures for businesses.
- [Union Budget 2026-27: Key Tax Highlights for Individuals and Businesses](https://tkchandy.com/union-budget-2026-27-highlights/): No slab change, revised returns till 31 March, TCS cut to 2%, MAT at 14%, buyback as capital gains and simpler NRI property TDS. Budget 2026-27 explained.
- [Tax Savings for NRIs through Double Taxation Avoidance Agreements](https://tkchandy.com/tax-savings-for-nris-dtaa/): How NRIs avoid paying tax twice on Indian income under a DTAA in 2026, with residential status rules, TRC, Form 41 (old 10F) and lower TDS certificates.
- [Income Tax on Share Market Gains in India (Tax Year 2026-27)](https://tkchandy.com/income-tax-and-the-share-market-in-india/): STCG 20%, LTCG 12.5% above ₹1.25 lakh, dividends at slab rates, higher STT on F&O and new buyback rules under the Income-tax Act, 2025.