Prathima VankadaruPVCA · Chartered Accountants
Contact BLR --:-- YOU --:--
Folio 1 Opening Balance F.Y. 2026–27

The page turned its lights on for you. It’s late where you are. The day book is one click away, top right.

India’s paperwork, beautifully kept.

PVCA · Prathima Vankadaru, Chartered Accountants · JP Nagar, Bengaluru Fifteen years of income tax, GST, audit and company law, with a house specialty: NRI taxation for 500+ clients across ten countries.

  • 2026 Jun 12 · Journal · Opening Balance
  • To experience brought forward15+ yrs
  • By NRI clients brought forward500+ · 10 countries
  • By practice heads8
Open your file → Read the chart of accounts ↓
Folio 2 Index of Accounts

State your account.

This page keeps a different folio for each. Choose yours, and the ledger re-keeps itself.

Folio 3 Schedule of Services

The chart of accounts.

Eight practice heads. Open any account for its particulars.

    • Returns for NRIs & OCIsITR-2/3
    • Residential-status & RNOR planningu/s 6
    • Property-sale TDSu/s 195
    • Lower-deduction certificatesu/s 197
    • DTAA relief & foreign tax creditForm 67
    • Repatriation certificates15CA/15CB
    • Rent, interest & capital-gains workings·
    • Year-round tax planning·
    • Return preparation & filingITR 1–7
    • Advance-tax workingsu/s 208
    • Capital gains on property, shares & ESOPs·
    • Scrutiny & assessment representationu/s 143
    • Notice replies & rectificationsu/s 154
    • Registration & amendments·
    • Monthly & annual returnsGSTR-1·3B·9
    • Input-credit reconciliationGSTR-2B
    • E-invoicing & e-way bill setup·
    • Departmental audits & assessments·
    • Statutory auditCos. Act 2013
    • Tax auditu/s 44AB
    • Internal audit & controls review·
    • Day-to-day bookkeeping·
    • Inventory-integrated accounts·
    • Internal-control design·
    • Monthly MIS the owner actually reads·
    • Year-end closing & schedules·
    • Salary structuring·
    • Monthly payroll processing·
    • TDS deduction & deposit·
    • Quarterly e-TDS returns24Q/26Q
    • Form 16 & 16A issuance·
    • Company & LLP incorporationMCA
    • Partnership & proprietorship setup·
    • PF, ESI & professional tax·
    • Shops & Establishments·
    • MSME/Udyam & STPI·
    • Startup consultation·
    • Budgets & cash-flow planning·
    • Banking & compliance support·
    • Quarterly owner reviews·
    • Board & investor packs·

* The house specialty: see Annexure A, below.

Folio 4 Annexure A Special Schedule

Annexure A: for clients abroad.

Bengaluru--:--
New York--:--
Toronto--:--
London--:--
Frankfurt--:--
Dubai--:--
Riyadh--:--
Singapore--:--
Hong Kong--:--
Sydney--:--

Clients in ten countries, and one desk that knows what time it is where you are.

  • Selling property?

    The buyer must deduct TDS u/s 195 on the whole sale value. We obtain lower-deduction certificates2 so your money isn’t parked with the department.

  • Moving money home?

    Forms 15CA and 15CB1, prepared, certified and filed.

  • Taxed twice?

    Treaty relief under the DTAA, with foreign tax credit claimed through Form 67.

  • Not sure what you are this year?3

    The Reckoner, below. Drag the ruler and see.

1Form 15CB: a chartered accountant’s certificate the bank asks for before most taxable remittances leave India.

2Section 197: a certificate from the tax department letting the buyer deduct far less when your actual gain is small.

3The 182-day rule, u/s 6: stay in India 182 days or more in a financial year and you are likely resident.

Specimen narration · a typical file, anonymised

Being: TDS u/s 195 on sale of a Bengaluru flat; lower-deduction certificate obtained at 2.1%; net proceeds repatriated under Form 15CB.

Reckoner · Schedule RS

120 days LIKELY NON-RESIDENT Your foreign income usually stays outside Indian tax. Rent, interest or a property sale here still needs an Indian return.

Indicative only, u/s 6 of the Income-tax Act. RNOR status, the ₹15-lakh rule and treaty tie-breakers can change the answer, which is precisely the work we do.

Figure 1 · The Withholding Ledger

₹1.20 Cr
  • Withheld without planning, u/s 195₹17,94,000
  • Withheld with a 197 certificate₹3,60,000
  • Extra in your hands on sale day₹14,34,000

Illustrative, and assumes a long-term holding of over 24 months; short-term sales are withheld at slab rates. Default TDS shown at 13–14.95% of sale value by surcharge slab; the certificate figure assumes an indicative 3%; the actual rate depends on your computed gain. Without a certificate, the excess sits with the department until your refund is processed.

500+ NRI files across ten countries. Replies within one working day, whatever your clock says.

Annexure A holds our NRI desk: property TDS, DTAA relief, repatriation.

Folio 5 Day Book

How an engagement runs.

Five entries, posted in order. No chaos, no surprises.

  • Opening A working conversation. You talk, we list. clarity b/f ✓ posted
  • Engagement Engagement confirmed; a short, one-page document list follows. one list, no chaos ✓ posted
  • Workings Workings prepared and shared for review. You see every figure before it is filed. full visibility ✓ posted
  • Filing Return filed; acknowledgement forwarded to you. proof in hand ✓ posted
  • Carried fwd Notices answered, advance tax flagged, next year carried forward. a kept ledger ✓ posted
Folio 6 Trial Balance & Auditor’s Note
Trial balance as at today
  • Years in practice15+
  • NRI clients on the books500+
  • Countries served10
  • Practice heads8
  • Offices1 · JP Nagar, Bengaluru
  • Balancetrue & fair

“I read every working that leaves this office. An NRI’s midnight worry about a flat in Jayanagar and a founder’s first board pack deserve the same ruled discipline: every figure in its column, every deadline already entered.”

Prathima Vankadaru Chartered Accountant · Proprietor, PVCA
Folio 7 Closing Entry

Closing entry: carried forward to PVCA.

A first conversation is unhurried and free of jargon. Tell us what you hold; we’ll tell you what’s needed.

Press to close the folio

Open your file · first conversation The e-mail arrives pre-ruled: where you are, what you need, when to call.