Companies Act, 2013 / MSME Development Act, 2006 / Income-tax Act, 2025 (formerly Income-tax Act, 1961)

SME Business Advisory & Corporate Growth Consulting

Strategic business advisory, corporate governance frameworks, profitability benchmarking, and operational turnaround consulting tailored to help emerging SMEs build scalable, highly profitable market positions.

CA Due Diligence

Official Portal Filing

State Stamp Advisory

SME Business Advisory & Corporate Growth Consulting Statutory Advisory

Statutory Filing

MCA & Tax Practice

Relevant RegulatorMinistry of Corporate Affairs (MCA), Ministry of MSME & Central Board of Direct Taxes (CBDT)

mca.gov.in

External link to the official website of the relevant authority. H A V N & COMPANY is not affiliated with any government authority.

Visit Official Website

STATUTORY OVERVIEW

Strategic SME Business Advisory, Profitability Engineering & Governance

Running and scaling a mid-market enterprise in India involves complex operational crossroads: managing razor-thin operating margins, dealing with working capital traps, navigating evolving regulatory mandates under the Companies Act, 2013 and the Income-tax Act, 2025 (and 1961 Act), and planning corporate capital allocation. Many promising businesses stagnate because leadership is consumed by day-to-day administrative firefighting rather than strategic value creation. Our Business Advisory practice acts as an executive sounding board and strategic growth partner, diagnosing margin leakages, structuring governance controls, and architecting sustainable market expansion roadmaps.

Statutory & Practice Summary • At-A-Glance

ICAI UDIN Authentication Mandate

Governing Framework

Companies Act, 2013 / MSME Development Act, 2006 / Income-tax Act, 2025 (formerly Income-tax Act, 1961)

Regulatory Authority

Ministry of Corporate Affairs (MCA), Ministry of MSME & Central Board of Direct Taxes (CBDT)

Professional Assurance

Chartered Accountants Attestation under ICAI Standards & Code of Ethics

DOCUMENTATION MATRIX

Mandatory Documents Checklist

Self-attested scanned copies required

1. Promoters / Partners / Directors KYC

✓Audited Balance Sheets, P&L Statements & Tax Audit Reports for the Past 3 Years
✓Current Product / Service Price Catalogs, Margin Structures & Discount Policies
✓Organizational Chart with Key Departmental Heads & Compensation Overview
✓Aging Analysis of Trade Debtors & MSME Creditor Ledgers

2. Registered Office & Premises Proof

✓Existing Bank Credit Sanction Letters, Interest Rates & Collateral Terms
✓Major Customer and Vendor Supply Agreements & Long-Term Contracts
✓Internal Management Reports (MIS), Sales Pipelines & Budget Variance Logs
✓Udyam MSME Registration Certificate & Statutory Registrations Summary

PROCEDURAL ROADMAP

Step-by-Step Filing & Approval Process

Structured execution roadmap managed by our Chartered Accountants from pre-filing due diligence to certificate allotment.

01Standard

Operational & Financial Diagnostic

Comprehensive review of business financials, cost drivers, cash flow bottlenecks, and regulatory positioning.

02Standard

Strategic Blueprint & Growth Modeling

Formulating clear 3-year strategic objectives, pricing models, margin targets, and organizational KPIs.

03Standard

Implementation & Change Management

Rolling out governance controls, standard operating procedures, working capital controls, and executive dashboards.

04Standard

Periodic Board Reviews & Milestones

Facilitating monthly executive performance reviews, tracking variance against targets, and adjusting tactical plans.

Diagnostic Margin Engineering & Cost Rationalization

Practice Scope & Statutory Guidance

We dissect your revenue streams and cost centers. By conducting unit-level profitability analysis, break-even benchmarking, and activity-based costing (ABC), we identify product lines and customer cohorts causing cash drain, enabling leadership to restructure pricing strategies and eliminate operational overhead.

Corporate Governance & Fiduciary Alignment

Practice Scope & Statutory Guidance

We establish formal governance mechanisms under the Companies Act, 2013: standardizing Delegation of Authority (DOA) matrices, designing board agendas, implementing internal checks on related-party transactions under Section 188, and ensuring full compliance with statutory filings on mca.gov.in.

Tax Optimization & Capital Structuring

Practice Scope & Statutory Guidance

We model tax-efficient capital distributions, evaluating dividend vs reinvestment policies under the Income-tax Act, 2025, optimal debt-equity ratios for commercial borrowing under RBI norms, and eligible MSME incentive schemes under the MSMED Act.

STATUTORY MATRIX

Statutory Provisions & Regulatory Comparative Matrix

Comparative analysis of governing sections under the new framework alongside legacy statutory references.

Strategic Governance Area	Statutory / Industry Framework	Key Business Objective	Statutory Authority / Portal
Profitability & Pricing	Activity-Based Costing (ABC) Norms	Eliminate negative-margin products and optimize gross contributions	Management Accounting Standards
Working Capital Acceleration	Cash Conversion Cycle (CCC) Optimization	Reduce debtor collection lag and prevent working capital traps	RBI Banking Guidelines / https://www.rbi.org.in/
Corporate Governance	Companies Act, 2013 / Section 134 & 188	Establish formal board controls and protect promoter fiduciary duties	Ministry of Corporate Affairs / https://www.mca.gov.in/
Tax Structuring	Income-tax Act, 2025 (formerly 1961 Act)	Leverage concessional corporate tax slabs and eliminate cascading levies	https://www.incometax.gov.in/

ONGOING GOVERNANCE

Mandatory Post-Registration Compliances

Failing to complete statutory post-incorporation actions carries steep daily penalties. Our CA firm manages continuous compliance:

CompliancePeriodic

Monthly Executive MIS Dashboards

Compiling monthly unit economics, burn rate metrics, and working capital ratios for leadership review.

CompliancePeriodic

Section 43B(h) MSME Payment Monitoring

Auditing trade payable aging to ensure compliance with 15/45 day payment rules on incometax.gov.in.

CompliancePeriodic

Annual ROC Filing Supervision (AOC-4 & MGT-7)

Ensuring timely submission of audited financial accounts and board reports on mca.gov.in.

CompliancePeriodic

Annual Banking Covenant Review

Reviewing credit facility compliance against sanctioned banking DSCR and current ratio covenants.

FREQUENTLY ASKED QUESTIONS

Statutory FAQs & Practical Guidance

Frequently asked questions and procedural guidance regarding SME Business Advisory & Corporate Growth Consulting.

What is the difference between Business Advisory and Management Consultancy?

While management consultancy often focuses on specific quantitative projects (like IBBI business valuation, CMA data, or formal restructuring), our Business Advisory practice provides comprehensive, ongoing strategic partnership for SMEs and founders. We advise on holistic day-to-day governance, pricing strategy, margin engineering, working capital management, and board-level fiduciary decisions.

How does business advisory help in improving company cash flow?

We diagnose your Cash Conversion Cycle (CCC)—analyzing Days Sales Outstanding (DSO), Days Inventory Outstanding (DIO), and Days Payable Outstanding (DPO). By identifying delayed collections, restructuring supplier credit terms, and clearing dead inventory, we unlock trapped cash flow without taking on additional bank debt.

How do you ensure compliance with related-party transactions under the Companies Act?

Under Section 188 of the Companies Act, 2013 on mca.gov.in, contracts between a company and related entities (such as director-owned firms) must be at arm's length or approved by the Board/shareholders. We audit all inter-company transactions, establish benchmark pricing, and prepare mandatory board resolutions to prevent statutory penalties.

Can your advisory practice assist in preparing a business for sale or investment?

Yes, we perform pre-investment hygiene audits—normalizing financial statements, resolving pending tax disputes, organizing corporate secretarial registers, and building defensive financial models to maximize company valuation before approaching investors.

STATUTORY ADVISORY DESK • PRACTICE INQUIRIES

Statutory Inquiries & Practice Advisory

Information on SME Business Advisory & Corporate Growth Consulting is provided for general reference. Office addresses and contact details are listed on the Contact page.

Contact Practice Office +91 99140-14949