A chartered accountancy office in Pune at dusk, ledgers and a desk lamp

Chartered Accountants · Pune

Numbers that hold up to scrutiny.

No rate, section or due date leaves this office until it has been checked against the statute in force for your year.

Request a consultationSee what we do
The standard we work to

Three commitments that decide everything else

Most accounting errors are not arithmetic. They are a correct calculation run on the wrong year's law. These three rules exist to make that failure structurally difficult.

01

Verify before you quote

Every rate, section, threshold, date and rule is re-checked against the Finance Act, notification or circular applicable to your specific financial year before it is quoted, cited or computed. Nothing is answered from memory. A thirty second check costs less than a wrong number in a client file.

02

Match the statute vintage to the transaction vintage

A return for AY 2026-27 runs on the law that governed FY 2025-26, as amended up to the close of that year. A GST position on a July transaction runs on the rate in force in July. A notice reply argues the statute as it read in the year under assessment, not as it reads today.

03

Close the loop, in writing

No engagement is finished until the working file, the compliance tracker, the calendar and the client record all reflect it. What is written down outranks what anyone remembers, and it is what a Peer Review, an assessing officer or a successor auditor will actually read.

The practice

Sixteen service lines.
One standard.

Assurance, taxation, corporate compliance and advisory. The work differs, the method does not: resolve the entity, resolve the year, look up the provision that actually governed it, cite it with an effective date, then compute.

  • Audit of companies, LLPs, firms and co-operative entities carried out under the Standards on Auditing issued by the ICAI, with the reporting obligations of the Companies Act, 2013 addressed line by line rather than by template.

    • Financial statements under Schedule III, Division I, II or III as the entity requires
    • CARO reporting and the clause-wise working papers that support each answer
    • Internal financial controls reporting where Section 143(3)(i) applies
    • Going concern, related party and subsequent events assessment on file

  • Form 3CA / 3CB and 3CD prepared from the books rather than from the return, so that the audit report and the computation cannot contradict each other later.

    • Clause-wise reconciliation of 3CD to the ledgers and to the GST returns
    • Disallowance mapping under Sections 40, 40A, 43B and 36 with the evidence attached
    • Presumptive taxation eligibility tested before the audit route is assumed
    • UDIN generated at signature and recorded against the working file

  • Risk based internal audit that reports to the people who can act on it, with findings ranked by financial exposure instead of listed alphabetically.

    • Process walkthroughs, control mapping and gap identification
    • Purchase, payroll, inventory and revenue cycle testing
    • Management letter with a fix, an owner and a date against every point
    • Follow up review of previously reported observations

  • Engagements governed by their own statute and their own reporting format, where the general audit approach does not survive contact with the regulator.

    • Co-operative housing society audit under the Maharashtra Co-operative Societies Act
    • Trust and Section 8 company audit, including Form 10B where applicable
    • RERA project account certification for registered promoters
    • Stock, receivable and revenue audits for lenders

  • Computation and return preparation for individuals, HUFs, firms, LLPs, companies and trusts, with the regime choice tested for the year rather than carried forward out of habit.

    • Return preparation across ITR-1 to ITR-7 with the computation traceable to source
    • Old and new regime comparison run for the relevant assessment year
    • Advance tax scheduling and interest exposure under Sections 234A, 234B and 234C
    • Capital gains working, including the treatment applicable on the transaction date

  • Deduction, deposit, return and certificate, treated as one chain. A default anywhere in it becomes a disallowance and an interest demand at the other end.

    • Section-wise deduction mapping, including 194C, 194J, 194-I, 194Q and 194R
    • Quarterly return preparation and correction statements through TRACES
    • Form 16 and 16A issue, and reconciliation to Form 26AS and the AIS
    • Lower or nil deduction certificate applications under Section 197

  • Monthly and annual compliance run against the books, the e-invoice data and the auto-populated returns together, because the department reconciles all three.

    • GSTR-1, GSTR-3B and the annual return with GSTR-2B reconciliation on file
    • Input tax credit eligibility, reversal and the Rule 42 and 43 workings
    • Place of supply, classification and rate positions documented with the notification
    • Refund applications for exports, inverted duty structure and excess balance

  • Notice handling from the first intimation through to appellate representation, argued on the statute as it stood in the year under assessment.

    • Responses under Sections 139(9), 143(1)(a), 142(1), 143(2), 148 and 154
    • Faceless assessment and faceless appeal submissions with a documented evidence trail
    • Appeals before the Commissioner (Appeals) and briefs for tribunal representation
    • Penalty and prosecution exposure quantified before a position is taken

  • Incorporation done with the post-incorporation calendar already built, so the first year of compliance does not arrive as a surprise.

    • Private limited, OPC, LLP and partnership formation end to end
    • Name approval, SPICe+ filing, PAN, TAN and statutory registrations
    • Udyam, DPIIT and Startup India recognition where the entity qualifies
    • First board meeting papers, registers and the opening compliance schedule

  • Annual filing, event based filing and the statutory registers, maintained so that a due diligence three years from now finds a complete record.

    • AOC-4, MGT-7 and MGT-7A, with the AGM and board trail behind them
    • DIR-3 KYC, DPT-3, MSME-1 and the event based forms as they arise
    • Statutory registers, minutes and resolutions maintained contemporaneously
    • Charge creation, modification and satisfaction filings

  • Payroll run as a compliance function rather than an administrative one, because every component of it is separately regulated.

    • Provident fund and ESI registration, monthly contribution and return filing
    • Maharashtra professional tax registration, deduction and return
    • Salary structuring within the limits the Income-tax Act actually allows
    • Form 16 issue reconciled to the quarterly TDS returns

  • Residential status determined first, because almost every other answer for a cross-border client depends on it and almost every error starts there.

    • Residential status and scope of total income determined for the relevant year
    • Form 15CA and 15CB certification for foreign remittances
    • Treaty relief positions supported by the tax residency certificate and Form 10F
    • Repatriation, NRE and NRO operation, and FEMA reporting obligations

  • The firm's deepest craft. A bank ready project report with a financial model behind it in which every number in the narrative traces to a live cell.

    • Project report cum CMA prepared to the format the specific bank prescribes
    • Twenty one sheet financial model with live formulas and zero hard-coded results
    • Working capital assessment, MPBF, DSCR and sensitivity analysis
    • Covered in detail below

  • Structured advice written the way a decision maker reads it: the answer first, then the reasoning, then what could go wrong.

    • Entity structuring and the tax consequence of each available form
    • Working capital, cash conversion cycle and funding mix review
    • Budgeting, forecasting and variance reporting built to be maintained
    • MSME scheme and subsidy eligibility assessment

  • Valuation and diligence work produced to withstand the reader who is looking for a reason to discount it.

    • Valuation for share transfer, fund raise and Section 56 compliance
    • Financial and tax due diligence for acquirers and investors
    • Net worth certification and fund utilisation certificates
    • Purchase price allocation and fair value support

  • Support through resolution and closure processes under the Insolvency and Bankruptcy Code, 2016 and the Companies Act.

    • Claim preparation and verification support for creditors
    • Resolution plan financial modelling and viability assessment
    • Voluntary liquidation and strike off under Section 248
    • One time settlement proposals and lender negotiation support

16 of 16 service lines

Signature capability

Project reports that get a sanction letter, not a query letter

A project report is read by a credit officer who has thirty of them on the desk and a committee note to write by Friday. The one that gets sanctioned answers the question before it is asked, shows its working, and does not force the officer to rebuild the numbers in a spreadsheet of their own.

Start a project report
What you receiveTwo files, one engagement
.docx

Project Report cum CMA

35 to 40 pages, A4 portrait

The narrative document. Promoter background, project description, cost and means of finance, working capital assessment, projected statements, repayment and DSCR, ratios, sensitivity, risks and the opinion on viability. Charts rendered at 300 DPI, every one of them titled with the insight rather than the data type.

.xlsx

Financial Model

21 sheets, formulas live throughout

The computation engine behind the report. Cover, hyperlinked index, inputs, computations, summary and notes. Every figure printed in the narrative traces back to a cell here, and no result is typed in by hand. If an assumption changes, the report changes with it.

24sections
Same spine, same order, every time
21model sheets
Cover, index, inputs, computations, summary
7years projected
Five to seven, as the bank prescribes
300DPI charts
Print grade, titled with the finding
The report spine23 sections, always in this order

Every report follows the same spine, in the same order, because a banker who has read one of our reports should be able to find any section in the next one without hunting.

  1. Cover, cover letter and hyperlinked contents01
  2. Executive summary and project at a glance02
  3. Promoter profile03
  4. Net worth statements, promoter and guarantor04
  5. Premises, tenure and area05
  6. Business overview and industry outlook06
  7. Project description, capacity and process flow07
  8. Implementation schedule08
  9. Project cost and means of finance09
  10. Working capital assessment10
  11. Projected profit and loss11
  12. Projected balance sheet12
  13. Comparative current assets and current liabilities13
  14. MPBF calculation14
  15. Funds flow statement15
  16. Term loan repayment and DSCR16
  17. Ratio analysis17
  18. Sensitivity analysis18
  19. SWOT19
  20. Risks and mitigations20
  21. Loan request21
  22. Conclusion and opinion on viability22
  23. Annexures, quotes, KYC and sign off23

The format is not ours to choose

We ask which bank and which branch before the first page is written, because the format is not ours to choose.

State Bank of India
Prepared in the SBI CMA format. Their template is not negotiable.
Bank of Maharashtra
Combined CMA and project report deliverable, followed by their proposal note format.
HDFC Bank and ICICI Bank
Expect close scrutiny of the model and questions on where each assumption came from.
MUDRA
Simplified formats by category, Shishu, Kishore or Tarun, matched to the size of the ask.
SIDBI
Detailed techno-economic viability report.
Co-operative and regional banks
Format confirmed with the branch before drafting begins.

Chart conventions

  • Revenue and profit trendBar with line overlay
  • Project cost compositionDonut
  • DSCR against the bank thresholdBar with a reference line
  • Break-evenCost volume profit lines
  • Sensitivity rankingTornado
  • Cash flow build upWaterfall
  • Risk profileFive by five heat map
  • ImplementationGantt

Every chart title states the finding, not the data type. Every chart carries a source line pointing back to the model sheet it came from.

How a number is checked

The five axis pre-flight

Before a spreadsheet is opened or a return is started, five things are resolved. If any one of them is still being carried in someone's head, the work stops and the provision is looked up.

How a figure is cited

A rate is never stated as a bare number. Every figure that leaves this office carries the provision, the year it applies to, the amending Act and the effective date, so that the reader can check it without asking us.

[Provision] [Section or Rule] as applicable for FY [XXXX-XX] and AY [XXXX-XX],
per [Finance Act YEAR] or [Notification or Circular No.] dated [DD-MM-YYYY],
effective from [DD-MM-YYYY].
  1. 1

    Entity

    Individual, HUF, firm, LLP, private limited, public, trust, co-operative, AOP or NBFC. This decides the applicable Act, the forms, the Schedule III division, the audit trigger and which regimes are even available.

  2. 2

    Timeline

    The financial year and assessment year this transaction belongs to, the date it occurred, the Finance Act in force on that date, and any mid-year amendment that split the year in two.

  3. 3

    Rule

    The section, rule or standard that governs it, in its current text as amended, together with notifications, circulars and any judicial position that overrides the plain reading.

  4. 4

    Threshold

    The rate, slab, limit or threshold for that year. Whether it changed, when it changed, and whether the earlier figure still governs transactions before the cut-over.

  5. 5

    Procedure

    The form, the portal, the due date, the digital signature requirement, the UDIN requirement, and whether an extension has been notified since.

What this rules out

  • Quoting a rate from memory
  • Applying this year's rates to last year's transaction
  • Citing a section without the amending Finance Act
  • Using last year's due date when an extension has been notified
  • Rounding a statutory provision to roughly
  • Ignoring a retrospective amendment because the year is closed
  • Assuming a regime choice carries across years
Before anything is delivered

Five gates, and a failure at any one sends it back

A deliverable that fails a gate does not go forward with a note attached. It goes back to be fixed.

  1. G1

    Technical

    Arithmetic, section citations, rates, cess, regime, financial year and assessment year, forms. Every rate, section, threshold and date verified against the current Finance Act and the latest notification. Every citation carries an effective date.

  2. G2

    Commercial

    Fee stated, invoice attached where the work is being delivered, payment terms visible. Nobody should have to ask what this cost.

  3. G3

    Visual

    Firm palette, correct fonts, Indian numbering, A4 geometry, margins, letterhead, signature block and UDIN placeholder in position.

  4. G4

    Communication

    Salutation, tone, length, jargon explained where it is unavoidable, attachments named the way a person would search for them, subject line that survives a full inbox.

  5. G5

    Defensibility

    Could a Peer Review, an assessing officer or a disciplinary committee take this apart? If the honest answer is yes, it is not finished.

Compliance calendar

What falls due, and on whom

Statutory due dates as they stand in the governing provision. Extensions are notified from time to time and they move these dates. We confirm the operative date against the current notification before every filing, and we would rather you asked us than worked from this table.

Monthly09
  • TDS and TCS deposit7th of the following monthAll deductors and collectors, with a different date for the March deduction
  • GSTR-1, monthly11th of the following monthRegular taxpayers not on the quarterly scheme
  • GSTR-3B, monthly20th of the following monthRegular taxpayers not on the quarterly scheme
  • GSTR-5 and GSTR-5A13th and 20th of the following monthNon-resident taxable persons and OIDAR suppliers
  • GSTR-613th of the following monthInput service distributors
  • GSTR-7 and GSTR-810th of the following monthGST deductors and e-commerce operators collecting tax
  • Provident fund contribution and ECR15th of the following monthEmployers covered by the EPF Act
  • ESI contribution15th of the following monthEmployers covered by the ESI Act
  • Professional tax, MaharashtraMonthly or annual, by the liability slabRegistered employers and enrolled persons
Quarterly07
  • Quarterly TDS return, Forms 24Q and 26Q31 Jul · 31 Oct · 31 Jan · 31 MayAll deductors
  • Quarterly TCS return, Form 27EQ15 Jul · 15 Oct · 15 Jan · 15 MayAll collectors
  • Form 16A to deducteesWithin 15 days of the quarterly return dateAll deductors other than on salary
  • GSTR-1, quarterly under QRMP13th of the month following the quarterTaxpayers who opted into the quarterly scheme
  • GSTR-3B, quarterly under QRMP22nd or 24th of the month following the quarter, by stateTaxpayers who opted into the quarterly scheme
  • CMP-0818th of the month following the quarterComposition taxpayers
  • Advance tax instalments15 Jun · 15 Sep · 15 Dec · 15 MarWhere the liability crosses the statutory floor
Half-yearly02
  • ITC-04, job workHalf-yearly or annual by turnoverPrincipals sending goods to job workers
  • Form MSME-130 April · 31 OctoberCompanies with dues to micro and small enterprises beyond the limit
Annual20
  • Form 16 to employees15 JuneEvery employer who deducted tax on salary
  • GSTR-4, annual30 JuneComposition taxpayers
  • GSTR-9 and GSTR-9C31 DecemberTaxpayers above the notified turnover thresholds
  • Letter of undertaking for exportsBefore the start of the financial yearExporters supplying without payment of tax
  • Income tax return, non-audit31 JulyIndividuals and HUFs not subject to audit
  • Tax audit report, Section 44AB30 SeptemberAssessees crossing the audit threshold
  • Form 10B or 10BB, trust audit30 SeptemberTrusts and institutions claiming exemption
  • Income tax return, audit cases31 OctoberCompanies and assessees subject to audit
  • Form 3CEB, transfer pricing report31 OctoberInternational and specified domestic transactions
  • Income tax return, transfer pricing30 NovemberAssessees filing Form 3CEB
  • Belated and revised return31 DecemberAll assessees, subject to the current provision
  • Form 61A, statement of financial transactions31 MayReporting entities under Rule 114E
  • Annual general meeting30 SeptemberAll companies, with a longer window in the first year
  • Form AOC-4Within 30 days of the AGMAll companies
  • Form MGT-7 and MGT-7AWithin 60 days of the AGMAll companies
  • DIR-3 KYC30 SeptemberEvery director holding a DIN
  • Form DPT-330 JuneCompanies with outstanding money not treated as deposits
  • LLP Form 1130 MayAll LLPs
  • LLP Form 830 OctoberAll LLPs
  • FLA return15 JulyEntities holding foreign direct or overseas investment
Event06
  • Form 26QB, TDS on propertyWithin 30 days of the end of the month of deductionBuyers of immovable property above the notified value
  • Form 26QC, TDS on rentWithin 30 days of the end of the month of deductionIndividuals and HUFs paying rent above the notified limit
  • Form ADT-1, auditor appointmentWithin 15 days of the AGMAll companies
  • Charge forms, CHG-1 and CHG-4Within 30 days of creation, modification or satisfactionCompanies creating or clearing a charge
  • Form FC-GPRWithin 30 days of allotmentCompanies issuing shares to a non-resident
  • Form 15CA and 15CBBefore the remittance is madeAnyone remitting funds outside India

Showing 44 of 44 obligations

How an engagement runs

From the first call to the closed file

Every engagement runs the same seven steps, whether it is one return or a forty page report for a bank. You always know which step you are on and what is waiting on you.

  1. 01

    Scoping

    We establish entity type, the years in question, what has already been filed and what has gone wrong before. Where a bank is involved, we ask which bank and which branch before anything is drafted.

  2. 02

    Engagement terms

    Scope, deliverables, fee and timeline in writing before work begins, together with what we will need from you and by when. Nothing starts on an assumption about scope.

  3. 03

    Records and reconciliation

    Books, bank statements, Form 26AS, the AIS, GST returns and the prior year file are reconciled to each other first. Most of the eventual findings surface here.

  4. 04

    Preparation and verification

    The work is prepared, then every rate, section, threshold and due date in it is checked against the provision applicable to your year and cited with its effective date.

  5. 05

    Review against the five gates

    Technical, commercial, visual, communication and defensibility. A failure at any gate sends the deliverable back rather than forward.

  6. 06

    Signature and filing

    The partner signs, the UDIN is generated and recorded, and the filing is made with your digital signature. We prepare and verify everything, and the final authorisation stays with you and the signing partner.

  7. 07

    Closing the loop

    Acknowledgements, challans and the signed set go into your file and your record is updated, along with the calendar for what falls due next.

  8. Then the file is closed, and the next due date is already in the calendar.

    Start step one
Who we work with

Engagements are shaped by the sector, not just the entity

The audit programme, the tax exposure and the compliance calendar all change with the sector. These are the ones this office works in regularly.

  • Manufacturing and MSME

    Cost records, inventory valuation, subsidy and scheme eligibility

  • Trading and distribution

    Input credit chains, stock audit, working capital cycles

  • Professional services and IT

    Export of services, LUT, presumptive options, cross-border withholding

  • Real estate and construction

    RERA project accounts, revenue recognition, joint development structures

  • Healthcare and pharmaceuticals

    Exempt and taxable supply mix, professional withholding, Section 194J and 194R

  • Education and not for profit

    Trust registration, Form 10B, Section 12A and 80G, foreign contribution rules

  • Co-operative housing societies

    Audit under state co-operative law, mutuality, transfer premium

  • Startups and early stage

    DPIIT recognition, valuation under Section 56, ESOP and founder structuring

  • Exporters and importers

    Refunds, FEMA reporting, remittance certification, duty scheme accounting

  • Individuals and families

    Capital gains, succession, residential status, notice and assessment handling

Governing framework

The rulebooks the work is measured against

Nothing here is proprietary. It is the framework any competent practice is bound by, listed so you can see which of it touches your engagement.

DomainGoverning law and standards
AccountingInd AS as notified, or Indian GAAP, Accounting Standards 1 to 32
AuditingStandards on Auditing 200 to 810, issued by the ICAI
Professional conductCode of Ethics of the ICAI and the Chartered Accountants Act, 1949
Income taxIncome-tax Act, 1961, Income-tax Rules, 1962, the Finance Act in force, and applicable treaties
Goods and services taxCGST, SGST and IGST Acts, 2017, the Rules and the notifications and circulars issued under them
CompaniesCompanies Act, 2013 and the Rules, with SEBI regulations where the entity is listed
Limited liability partnershipsLLP Act, 2008 and LLP Rules, 2009
Foreign exchangeFEMA, 1999 and the RBI Master Directions
PresentationSchedule III, Division I, II or III according to the entity
Questions

The questions that decide whether an engagement works

If yours is not here, ask it directly. We would rather answer a specific question once than write a general answer that fits nobody.

Ask us instead

  • Two deliverables: a narrative project report cum CMA of roughly thirty five to forty pages, and a twenty one sheet financial model with live formulas behind it. Every number printed in the report traces to a cell in the model, so when the credit officer questions an assumption we change it and show you the effect rather than rebuilding the report. Timeline depends almost entirely on how quickly the promoter data, quotations and financials arrive; the drafting itself is not usually the constraint. We ask which bank and which branch at the outset, because SBI, Bank of Maharashtra, SIDBI and the MUDRA categories each prescribe their own format.

  • We read it and identify the section, the assessment year, the document identification number and the response deadline, then tell you plainly whether it is procedural or substantive. Notices under Sections 139(9), 143(1)(a) and 142(1) are usually procedural. A notice under Section 148 or a penalty proceeding is not, and we will say so rather than reassure you. We then list exactly what we need and by when, work backwards from the deadline, and file inside the window rather than at the edge of it.

  • Often, and the route depends on the year and the provision. A revised or updated return, a rectification, an appeal against an order already passed, or a disclosure in the current year each carry different consequences for interest and penalty. We quantify the exposure under each route before recommending one, and we tell you the downside of the route we recommend, not only the upside. Where a position taken earlier cannot be defended, we say so.

  • We will set out every position available on a set of facts, including the aggressive one, with the authority for and against it and an honest read on how it survives scrutiny. What we will not do is sign a report or a certificate we could not defend to a Peer Review, an assessing officer or the ICAI. If you instruct us to take a position we consider indefensible, we will record our advice in writing and decline the attestation rather than qualify it quietly.

  • In writing, early, and before the financial statements are near final. The Standards on Auditing require us to communicate significant findings to those charged with governance, and a disagreement is one. Most resolve once the working and the authority are on the table. If one does not, the consequence is a modified opinion or an emphasis of matter, and you will hear the exact wording from us well before it is filed.

  • The partner reviews and signs everything that leaves the office. Before that, each deliverable passes five gates: technical, commercial, visual, communication and defensibility. A failure at any gate sends it back to be fixed rather than forward with a note attached. You are told who your point of contact is at the start of the engagement, and it does not change mid-way without you being told.

  • Quoted in writing before work begins, based on scope, entity type and the years involved. It is never contingent on a refund, an outcome or an assessed figure. If something surfaces during the work that widens the scope, and it usually does when earlier years have been handled loosely, you hear about it before the additional work is done, not on the invoice afterwards.

  • Working papers are the firm's records and are retained under the requirements applicable to the engagement. Client information is confidential under the Code of Ethics of the ICAI, not merely as a matter of policy. Your data is not used for any other engagement, and nothing about your affairs is disclosed without your written authorisation or a legal obligation to disclose. If you leave, we co-operate with your successor in the manner professional etiquette requires.

  • A certificate or report issued by us carries a UDIN and states the purpose it was prepared for and the party it was prepared for. Reliance by a third party outside that stated purpose is a separate question, and we will address it explicitly in the engagement rather than leaving it implied. Where a lender or an acquirer wants us to deal with them directly, we are comfortable doing so with your written consent.

  • Yes, subject to professional etiquette. The ICAI requires communication with the outgoing auditor before an appointment is accepted, and we follow it without exception. In practice the transition is smoother when we can also review the last two years of filings, because that is usually where a carried forward error is sitting and it is better found by us than by an assessing officer.

  • Slower, and we will tell you so rather than accept work we cannot do properly. September and October are audit and return season and the last week of any deadline is not the week to start. If you come to us close to a due date we will tell you honestly whether it can be met safely, and if it cannot, what the consequence of a late filing actually is in your case.

Get in touch

Tell us the entity, the year and the question

Those three things let us give you a useful answer on the first call instead of the third. If a deadline is involved, say so at the top and we will work backwards from it.

WhatsApp and telephone
+91 97637 72998

Office hours

  • Monday to Friday10:00 to 19:00
  • Saturday10:00 to 15:00
  • Sunday and public holidaysClosed

Consultations outside these hours by prior appointment. During peak filing weeks we work later, and we will tell you honestly if a deadline cannot be met safely.

Fastest route

Message the partner directly

CA Ashish Kumar Agrawal takes enquiries himself. Send three things and you will get a straight answer rather than an acknowledgement.

  1. 01The entityIndividual, HUF, firm, LLP, company or trust
  2. 02The yearThe financial year or the assessment year in question
  3. 03The questionWhat has happened, and any date you are working against
Request a consultation+91 97637 72998

We do not submit or file anything on a government portal without your specific authorisation for that filing. CA Ashish Kumar Agrawal signs, the UDIN is generated at signature, and the record of it goes into your file.

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