For Consultants & Advisors

Retainers and projects, taxed correctly.

Whether you bill by retainer, project, or hourly rate, we make sure TDS, GST, and advance tax all line up with how your consulting income actually works.

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Independent consultants & advisorsRetainer-based & project-based billingCorporate & cross-border clientsGST-registered service providers

We see this every year

The problems that actually trip up consultants

Consulting income moves differently from a salary or a product business — and the tax treatment reflects that.

194J vs 194C confusion

Whether a client deducts TDS under professional or contractual sections changes what you should expect on Form 26AS.

GST on services billed abroad

Export of services can qualify for zero-rating, but only if specific conditions around payment and place of supply are met.

Retainers vs one-off projects

Recurring retainers and one-time project fees aren't always treated the same way for GST and advance tax purposes.

Reconciling multiple clients' TDS

Different clients, different deduction rates — Form 26AS reconciliation is where most discrepancies surface.

Advance tax on lump-sum payments

A large milestone payment can trigger an advance tax obligation you weren't expecting that quarter.

Proprietorship vs private limited

As consulting income grows, the right business structure changes — and so does the tax treatment.

Not sure which of these apply to you? Book a consultation and we'll walk through your specific situation.

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Where consultants usually start

Tax Planning & Advisory

Structure retainers, projects, and investments for the least tax across the year, legally.

OngoingView Service

GST Registration

Registration and returns for consultants billing domestic or international clients.

5–7 daysView Service

Business Registration

Move from a proprietorship to an LLP or private limited company as your consulting practice scales.

7–10 daysView Service

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See your estimated tax in seconds

A quick estimate to get you started — for a precise number tailored to your situation, book a consultation

Tax regime

Annual income (₹)

₹

₹0₹25L₹50L+

Estimated tax payable

₹ 97,500

Effective rate 6.5% · new regime on ₹15,00,000

Taxable income₹ 14,25,000

Tax as per slabs₹ 93,750

Health & education cess (4%)+₹ 3,750

The New Regime saves you ₹ 1,59,900 compared to the Old Regime.

Illustrative estimate for FY 2025-26 — assumes salaried income eligible for the standard deduction, and includes the Section 87A rebate and 4% cess. Surcharge is applied at a flat rate without its own marginal relief. Does not account for other deductions or individual circumstances. Book a consultation for an exact figure.

Learn more

Related resources

Vol. 01194J vs 194C: Which TDS Section Applies to YouWhy the distinction matters and what to check on your Form 26AS.Guide01 / 03 Vol. 02GST on Export of Services: What Consultants Need to KnowThe conditions that qualify billing abroad for zero-rated GST.Guide02 / 03 Vol. 03Proprietorship or Pvt Ltd — What's Right for a Solo ConsultantHow the choice affects liability, tax, and how clients perceive you.Guide03 / 03

Selected · Vol. 02

GST on Export of Services: What Consultants Need to Know — The conditions that qualify billing abroad for zero-rated GST.

Read article

Questions

Frequently asked

01One client deducts TDS under 194J and another under 194C — is that a problem?

Not necessarily, but it's worth confirming each is correct for the nature of that engagement. We reconcile both against your actual income before filing.

02Can I bill international clients without GST registration?

It depends on your turnover and whether the engagement qualifies as an export of services. We'll check the specifics of your situation before you commit either way.

03I got a large one-time project payment — do I owe advance tax immediately?

You may owe an advance tax instalment for that quarter. We'll calculate the exact amount so you're not caught off guard with interest later.

04When should I move from a proprietorship to a private limited company?

Usually once revenue, liability exposure, or client requirements (some corporates only contract with registered companies) make it worthwhile — we can walk through whether you're at that point.

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