Chartered Accountants — Nagpur

A A Kohale & Co

A practising Chartered Accountant firm based in Nagpur, offering services in statutory audit, direct and indirect taxation, and corporate compliance. Providing services since 2011 and registered with the Institute of Chartered Accountants of India.

Member of ICAI · M. No. 139310 · FRN: 146378W

Areas of Practice

Services Provided

Accounting, Auditing & Assurance

Group A · 7 Services

Taxation Services

Group B · 5 Services

Corporate & Secretarial

Group C · 4 Services

Financial Management & Advisory

Group D · 4 Services

Management Consultancy (MCS)

Group E · 7 Services

27 Services in Total

View Full List →

CA Aditya A. Kohale

The Firm

About the Practice

A A Kohale & Co is a proprietorship firm of Chartered Accountants registered with the Institute of Chartered Accountants of India. The firm has been providing services since 2011 and is headquartered in Nagpur. The practice covers statutory audit, direct and indirect taxation, and corporate law compliance for entities registered under Indian law.

ICAI Membership 139310

Firm Reg. No. 146378W

Established 2011

Location Nagpur — 440015

Regulatory Updates & Articles

Knowledge Centre

Informational articles, regulatory circulars, and updates on income tax, GST, audit standards, company law, and FEMA/RBI matters.

Income Tax

Section 43B(h): Deductibility of Payments to MSMEs — Amendments for AY 2024–25

An overview of the amendment to Section 43B of the Income-tax Act, 1961, introducing clause (h) for timely payment to micro and small enterprises.

April 2024

GST

Input Tax Credit — Conditions and Restrictions under Section 16 of the CGST Act

A factual summary of the eligibility conditions, blocked credits, and restrictions applicable to Input Tax Credit claims under the CGST Act, 2017.

March 2024

Audit

SA 701: Communicating Key Audit Matters — Applicability and Reporting Requirements

An explanation of Standard on Auditing 701, its applicability to listed entities, and the format requirements for reporting key audit matters in the auditor's report.

February 2024

The Firm

About the Practice

A A Kohale & Co — Chartered Accountants, Nagpur

Professional Profile

CA Aditya A. Kohale is a Fellow Member of the Institute of Chartered Accountants of India (ICAI), holding Membership No. 139310. He is the proprietor of A A Kohale & Co, a Chartered Accountancy firm registered under Firm Registration No. 146378W.

The firm's practice spans statutory audit, income tax, GST compliance, company law advisory, and FEMA/RBI regulatory matters. The firm serves clients in manufacturing, trading, services, and non-profit sectors.

Educational Qualifications

Qualification	Institution	Year
Bachelor of Commerce (B.Com)	University of Mumbai	2005
Associate Chartered Accountant (ACA)	Institute of Chartered Accountants of India	2010
Fellow Chartered Accountant (FCA)	Institute of Chartered Accountants of India	2015
Post-Qualification Certifications
Diploma in Information Systems Audit (DISA)	Institute of Chartered Accountants of India
Diploma in Forensic Audit and Fraud Detection	Institute of Chartered Accountants of India
Certified Internal Auditor (CIA)	Board of Internal Audit & Management Accounting, ICAI
Course on Artificial Intelligence (CA Level-1 & Level-2)	Institute of Chartered Accountants of India

ICAI Registration Details

Membership No.139310

StatusFellow Member (FCA)

Firm Reg. No.146378W

Firm TypeProprietorship

Year of Practice2011

RegionWestern India Regional Council (WIRC)

Areas of Practice

Accounting, Book-Keeping & Financial Statement Preparation
Statutory Audit, Tax Audit, Internal Audit, Management Audit
Systems Audit (DISA) and Forensic Audit
Direct Tax — Returns, Assessment, Appeals, and Tax Planning
Indirect Tax — GST Registration, Returns, and Compliance
International Taxation and Transfer Pricing
Company Law and LLP Compliance; Mergers and Amalgamations
FEMA and RBI Regulatory Compliance
Financial Planning, Project Reports, and Feasibility Studies
Working Capital, Capital Structuring, and Financial Policy Advisory
Business Process Improvement and MIS Design
Cost Accounting, Valuation, and Due Diligence
Forensic Accounting and Fraud Detection
AI-Related Consulting (within MCS scope)
Sustainability Reporting and Social Impact Assessment (BRSR)

Professional Memberships & Bodies

Institute of Chartered Accountants of India — Fellow Member
Western India Regional Council (WIRC) — Member

Office Particulars

A A Kohale & Co
M-27 Tatya Tope Nagar
Behind Viderbha Premier Hsg. Co OP Society
Nagpur — 440015
Telephone: +91 94221 48171
Email: info@aakohaleca.in

Areas of Practice

Professional Services

All services are rendered in accordance with the Chartered Accountants Act, 1949, and standards issued by ICAI

A A Kohale & Co provides the following professional services within the scope of practice permitted under the Chartered Accountants Act, 1949, and the ICAI Code of Ethics (13th Edition, effective 1 April 2026). All descriptions below reflect the scope of each service only. No outcome, result, or tax position is guaranteed or represented. Engagement terms are governed by a formal letter of engagement.

Group A

Accounting, Auditing & Assurance

Accounting & Book-Keeping

Maintenance of books of account, preparation of periodic financial statements (balance sheet, profit and loss account, cash flow statement), and analytical review of financial data for entities including companies, LLPs, firms, and individuals. Services are provided in accordance with applicable accounting standards issued by ICAI and the requirements of the relevant statute.

Day-to-day book-keeping and ledger maintenance
Preparation of financial statements under applicable accounting standards
Financial statement analysis and ratio analysis
MIS-based periodic reporting to management

Accounting

Statutory Audit

Audit of financial statements of companies, LLPs, and other entities as required under the Companies Act, 2013, or other applicable statutes. Conducted in accordance with Standards on Auditing (SAs) issued by ICAI. The audit encompasses examination of financial records, internal controls, and related disclosures.

Audit & Assurance

Tax Audit (Section 44AB)

Audit of accounts under Section 44AB of the Income-tax Act, 1961, for persons carrying on business or profession whose turnover or gross receipts exceed the prescribed threshold. Includes preparation and certification of Form 3CA/3CB and Form 3CD in the prescribed format.

Audit & Assurance

Internal Audit

Independent review of an organisation's business operations, financial processes, and internal control systems. Scope and coverage are defined in the terms of engagement agreed with management or the audit committee. Findings and recommendations are reported to management or those charged with governance.

Audit & Assurance

Management Audit

Review and evaluation of the efficiency, effectiveness, and economy of management practices and organisational functions. The objective is to assess whether management processes are aligned with the entity's stated policies and objectives. Conducted as a standalone engagement or as part of a broader internal audit mandate.

Audit & Assurance

Systems Audit

Review of information systems, IT controls, data integrity, and system security as relevant to financial reporting and business operations. Conducted in accordance with ICAI guidance on Systems Audit and the DISA framework. Covers application controls, general IT controls, and access management.

Audit & Assurance

Forensic Audit

Examination of financial records and transactions for the purpose of detecting irregularities, suspected fraud, or financial misstatements. Conducted using forensic accounting methodologies in accordance with ICAI standards. Findings are documented in a manner suitable for use in legal, regulatory, or disciplinary proceedings where required.

Forensic Audit engagements are governed by a specific terms of engagement. Findings constitute a professional report and not a legal opinion.

Forensic & Assurance

Group B

Taxation Services

Direct Tax — Compliance & Returns

Preparation and filing of income tax returns for individuals, Hindu Undivided Families (HUFs), firms, LLPs, companies, and trusts under the Income-tax Act, 1961. Includes computation of taxable income, tax liability, advance tax, and TDS/TCS compliance.

Income tax return filing for all categories of assessees
Advance tax computation and self-assessment
TDS/TCS deduction, payment, and return filing
Tax compliance calendar management

Direct Tax

Direct Tax — Assessment, Representation & Appeals

Assistance in income tax assessment proceedings including scrutiny assessments, limited scrutiny, and faceless assessments under the Income-tax Act, 1961. Representation before the Income Tax Officer, Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal (ITAT), and other appellate authorities.

Response to notices — Sections 139(9), 143(1), 143(2), 148, 263, 271
Faceless assessment and appeal submissions
Preparation of appeal briefs before CIT(A) and ITAT

Direct Tax

Tax Planning & Advisory

Advisory on tax-efficient structuring of transactions, business arrangements, and investments within the framework of applicable tax laws. Tax planning advice is provided on the basis of disclosed facts and in accordance with the provisions of law. No arrangement that constitutes tax evasion or abuse of law is advised or facilitated.

All tax planning advisory is provided within the scope of permissible avoidance under applicable law. The firm does not advise on schemes that may attract General Anti-Avoidance Rules (GAAR) under Chapter X-A of the Income-tax Act, 1961.

Direct Tax

GST — Registration, Returns & Compliance

Assistance with GST registration, modification, and cancellation under the CGST Act, 2017. Preparation and filing of GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C. Includes input tax credit reconciliation, handling of departmental notices, and assistance in departmental proceedings.

GST registration and amendments
Monthly, quarterly, and annual return filing
ITC reconciliation and GSTR-2B matching
Response to SCNs and GST audit assistance
E-way bill compliance advisory

Indirect Tax

International Taxation

Advisory on cross-border transactions, transfer pricing, and tax treaty implications under the Income-tax Act, 1961, and applicable Double Taxation Avoidance Agreements (DTAAs). Includes assistance with Country-by-Country Reporting (CbCR), Master File, and Form 3CEB for specified domestic and international transactions.

Transfer pricing documentation and Form 3CEB certification
DTAA analysis and treaty benefit advisory
Taxation of non-residents and foreign companies
FEMA–income tax interface advisory

International Tax

Group C

Corporate & Secretarial Services

Company Law Compliance

Annual and event-based compliance under the Companies Act, 2013. Includes preparation and filing of financial statements (AOC-4), annual returns (MGT-7/7A), and other statutory forms with the Registrar of Companies (RoC). Assistance with company incorporation, statutory record maintenance, and board compliance.

Company incorporation and post-incorporation compliance
Annual filings: AOC-4, MGT-7/7A, ADT-1, DIR-3 KYC
Event-based forms: SH-7, PAS-3, INC-22, DIR-12
Statutory registers and minute book maintenance

Corporate Compliance

LLP Compliance

Compliance services for Limited Liability Partnerships under the Limited Liability Partnership Act, 2008. Includes LLP incorporation, filing of Annual Return (Form 11), Statement of Accounts (Form 8), and event-based filings with the Registrar of Companies.

Corporate Compliance

Mergers, Amalgamations & Reconstructions

Assistance with corporate restructuring transactions including mergers, demergers, amalgamations, and capital reconstructions under the Companies Act, 2013, and the Income-tax Act, 1961. Includes preparation of scheme documents, valuation reports, and coordination with regulatory filings. Legal advice, where required, is to be obtained from qualified legal practitioners.

Services in relation to mergers and amalgamations cover the financial, accounting, and taxation aspects only. Legal documentation and court-related work are outside the scope of CA practice and are to be referred to legal counsel.

Corporate Advisory

FEMA & RBI Regulatory Compliance

Compliance under the Foreign Exchange Management Act, 1999, and RBI Master Directions. Includes FC-GPR, FC-TRS, FCGPR, ODI, and ECB reporting through the FIRMS portal. Assistance with FLA Return, APR (Annual Performance Report), and certificates required under FEMA regulations.

Regulatory Compliance

Group D

Financial Management & Advisory

Financial Planning & Advisory

Advisory on personal and business financial planning encompassing asset allocation review, investment structuring, and tax-efficient financial arrangements within the framework of applicable laws. Services are advisory in nature and are provided based on information disclosed by the client.

Personal financial planning and income structuring
Review of investment portfolio from a taxation and compliance perspective
Succession and estate planning advisory (financial and tax aspects)
Risk assessment and insurance needs analysis (advisory only — see note)

Insurance advisory provided by this firm is limited to risk assessment and policy-structuring observations within a financial planning context. The firm is not registered as an insurance broker or corporate agent under the Insurance Regulatory and Development Authority of India (IRDAI). For execution of insurance products, clients are advised to engage a duly licensed IRDAI-registered intermediary.

Financial Advisory

Project Reports & Feasibility Studies

Preparation of project reports, detailed project reports (DPRs), and feasibility studies for new ventures, expansions, and capital investment proposals. Reports cover financial projections, funding requirements, viability assessment, and sensitivity analysis. Prepared for submission to banks, financial institutions, and internal decision-making purposes.

Financial Advisory

Budgeting & Cash Flow Management

Assistance in preparation of annual budgets, monthly cash flow projections, and variance analysis reports. Includes review of working capital cycle, debtor and creditor ageing, and cash conversion patterns. Reports are prepared to support management in financial planning and liquidity management.

Financial Advisory

Working Capital & Capital Structure Advisory

Analysis of working capital requirements, financing mix, and capital structuring options. Includes review of debt-equity ratios, cost of capital analysis, and recommendations on financing arrangements within the scope of management consultancy permitted under the Chartered Accountants Act, 1949.

Working capital assessment and financing advisory
Capital structure optimisation analysis
Financial policy formulation (dividend, borrowing, investment policies)
CMA data preparation for bank credit facilities

Financial Advisory

Group E

Management Consultancy Services (MCS)

Business Process Improvement & MIS Design

Review and documentation of business processes with the objective of identifying inefficiencies and recommending improvements. Includes design and implementation assistance for Management Information Systems (MIS) to support financial reporting, operational monitoring, and decision-making.

Process flow mapping and gap analysis
Standard operating procedure (SOP) documentation
MIS design — structure, frequency, and reporting format
Dashboard and KPI framework advisory

Management Consultancy

Cost Accounting Systems & Inventory Management

Design and implementation of cost accounting systems including job costing, process costing, and standard costing frameworks. Review of inventory valuation methods, stock reconciliation, and cost centre reporting. Services are provided in accordance with Cost Accounting Standards issued by ICAI.

Management Consultancy

Valuation Services

Valuation of business enterprises, shares, intangible assets, and financial instruments for purposes including mergers and acquisitions, FEMA transactions, ESOP schemes, and income tax compliance. Valuations are conducted using recognised methodologies (DCF, NAV, market comparables) in accordance with ICAI guidelines and applicable regulations.

Valuation reports issued under SEBI ICDR / LODR Regulations or under IBBI (Insolvency and Bankruptcy Code) require a Registered Valuer under the Companies Act, 2013. Clients requiring such reports will be advised accordingly.

Management Consultancy

Due Diligence

Financial and tax due diligence for acquisitions, investments, and joint ventures. Covers review of financial statements, tax positions, contingent liabilities, related-party transactions, and compliance status. Findings are reported in a structured due diligence report.

Management Consultancy

Forensic Accounting

Investigation of financial data, transactions, and records for the purpose of identifying financial irregularities, fund diversion, fictitious entries, or other accounting manipulations. Forensic accounting services are provided in accordance with ICAI standards and the firm's Diploma in Forensic Audit and Fraud Detection. Reports are structured for use in management review, regulatory submissions, or legal proceedings as required.

Forensic accounting reports are professional reports and do not constitute legal evidence unless presented as expert testimony through appropriate legal processes.

Forensic

AI-Related Consulting

Advisory on the application of artificial intelligence tools in financial accounting, audit processes, tax compliance, and management reporting. Services include assessment of AI tool suitability for financial functions, data governance considerations, and review of AI-generated financial outputs. Provided within the scope of Management Consultancy Services as recognised by ICAI and drawing on the firm's completion of ICAI's AI Course (Level-1 & Level-2).

AI-related consulting covers the advisory and assessment dimension only. Software development, AI model building, and technology implementation are outside the scope of CA practice.

Management Consultancy

Sustainability & Social Impact Assessment

Advisory and reporting assistance on sustainability-related disclosures, Business Responsibility and Sustainability Reporting (BRSR) under SEBI regulations, and social impact assessment frameworks for entities required to report under CSR or voluntary ESG standards. Includes review of non-financial data, GHG accounting basics, and sustainability report structure.

BRSR assurance (reasonable or limited) for listed entities requires engagement under applicable assurance standards. Scope and applicability will be assessed at the time of engagement.

Management Consultancy

Professional Note: All services described above are provided within the scope of practice permitted to Chartered Accountants under the Chartered Accountants Act, 1949, and the ICAI Code of Ethics (13th Edition, effective 1 April 2026). Service descriptions are for informational purposes only and do not constitute solicitation of professional engagement. No outcomes, results, savings, or tax positions are guaranteed or represented. The availability of any specific service is subject to the firm's assessment of independence, conflict of interest, and engagement feasibility at the time of enquiry. A formal letter of engagement governs all professional relationships.

Informational Resources

Knowledge Centre

Articles, regulatory updates, and educational content on taxation, audit, and compliance

Income Tax

Section 43B(h): Deductibility of Payments to MSMEs — Amendments for AY 2024–25

An overview of the amendment to Section 43B of the Income-tax Act, 1961, introducing clause (h) for timely payment to micro and small enterprises and the disallowance implications for delayed payments.

April 2024

GST

Input Tax Credit — Conditions and Restrictions under Section 16 of the CGST Act

A factual summary of the eligibility conditions, blocked credits, and restrictions applicable to ITC claims under the CGST Act, 2017, including amendments introduced by the Finance Act 2022.

March 2024

Audit

SA 701: Communicating Key Audit Matters — Applicability and Reporting Requirements

An explanation of Standard on Auditing 701, its applicability to listed entities, and the format requirements for reporting key audit matters in the auditor's report.

February 2024

Company Law

Annual Compliance Requirements for Private Limited Companies under the Companies Act, 2013

A reference summary of statutory filing obligations — AOC-4, MGT-7, and other forms — applicable to private limited companies, along with their due dates and associated penalties.

January 2024

RBI / FEMA

FEMA Compliance for FDI under Automatic Route — Reporting Obligations to RBI

An outline of reporting requirements under FEMA 20(R) for Foreign Direct Investment received under the automatic route, including timelines for Form FC-GPR filing and common compliance gaps.

December 2023

Income Tax

New Tax Regime vs. Old Tax Regime — A Factual Comparison for AY 2024–25

A neutral, factual comparison of the new and old income tax regimes for individual taxpayers for Assessment Year 2024–25, covering rates, deductions, and applicability.

November 2023

Income Tax

Back to Knowledge Centre

Article Title

April 2024 A A Kohale & Co

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For professional enquiries — office hours: Monday to Saturday, 10:00 AM to 6:00 PM

Office Details

Office Address M-27 Tatya Tope Nagar
Behind Viderbha Premier Hsg. Co OP Society
Nagpur-Maharashtra-440015,

Telephone +91 94221 48171

Email info@aakohaleca.in

Office Hours Monday – Friday: 10:00 AM – 6:00 PM
Saturday: 10:00 AM – 2:00 PM
Sunday & Public Holidays: Closed

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A A Kohale & Co

Services Provided

About the Practice

Knowledge Centre

About the Practice

Professional Profile

Educational Qualifications

ICAI Registration Details

Areas of Practice

Professional Memberships & Bodies

Office Particulars

Professional Services

Knowledge Centre

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