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Gupta Rajat & AssociatesChartered Accountants

Disclaimer

Last updated 16 October 2026.

Professional rules

Gupta Rajat & Associates is a firm of Chartered Accountants. Chartered Accountants in India are subject to the Chartered Accountants Act, 1949 and the Code of Ethics of the Institute of Chartered Accountants of India (ICAI), which restrict advertising and the solicitation of professional work. This website is intended to provide information to visitors who seek information about the firm of their own accord. It is not intended as an advertisement, solicitation or inducement of any kind.

The Institute of Chartered Accountants of India has not reviewed, approved or endorsed this website. Links to the websites of ICAI, government departments or regulators are for reference only and do not imply any association or endorsement.

No professional advice

Content on this website is general information and is not professional advice. Do not act on it without advice on your specific circumstances. No outcome — including any tax saving, assessment or appellate result, loan or subsidy sanction, registration, licence or regulatory approval — is or can be guaranteed.

Statutory references

The Income-tax Act, 2025 and the Income-tax Rules, 2026 apply from 1 April 2026, and statutory forms have new numbers — for example, Forms 15CA and 15CB are now Forms 145 and 146, and Form 3CEB is now Form 48. Matters for tax years before 1 April 2026 generally continue under the Income-tax Act, 1961, so the form that applies to a particular period is confirmed during the engagement.

Scope of the firm’s services

  • The firm is not a law firm. It drafts and reviews business documents; litigation, representation before courts and legal opinions on matters outside tax and regulatory law should be obtained from an advocate.
  • The firm practises from Noida, India, and advises on Indian law only. It does not have overseas offices and does not advise on the law of other countries.
  • The firm is not a government agency, bank or lender.

Confidentiality

Information sent through the website before an engagement is agreed is not covered by an engagement’s terms. Please do not send confidential documents or identity information through the website. See the privacy notice.