D1
Focused review
Chhote deals aur vendor checks
- Financial aur tax health check
- MCA aur legal basics
- Red flag summary
- Ek review call
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
CA · CS · Advocate · Due diligence
Company kharidni ho, usme invest karna ho, partnership leni ho ya bada loan dena ho — diligence batata hai ki numbers asli hain ya nahi, aur kaunsi tax ya legal liability saath aayegi. CA, CS aur Advocate ek hi team mein diligence karte hain, isliye report ek hai aur red flags ka seedha jawab.
Kaam mein kya shamil hai
Fees
Fee target ke size, areas aur timeline par depend karti hai. Scope aur fee likhit mein engagement se pehle.
Chhote deals aur vendor checks
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Investment aur acquisition
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Shuru se closing tak
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
CA, CS aur Advocate ki alag-alag reports jodne ka jhanjhat nahi — ek hi report, ek hi priority list.
Jo red flag mila, woh agreement mein kaise cover hoga — yeh bhi hum hi draft karte hain.
Scope
Deal ke size ke hisaab se poori ya focused diligence — scope pehle likhit mein.
Quality of earnings, working capital, debt aur contingent liabilities.
Income tax, GST, TDS ki compliance, pending demands aur exposures.
MCA filings, share capital history, registers aur board approvals.
Contracts, litigation, IP, property title aur regulatory licences.
PF, ESI, gratuity provision aur labour law compliance.
Chhote deals ke liye focused, kam samay wali diligence.
Kanoon kya kehta hai
Diligence ka matlab hai woh liabilities pehle dhoondhna jo deal ke baad aapki ho jayengi.
Shares sahi tareeke se issue aur transfer hue — registers, PAS-3, SH-4 aur stamp duty. Galti hui toh title par sawal.
Company kharidi toh uski purani tax demand bhi; slump sale ya asset deal mein structure alag.
Business transfer mein purani GST liability transferee par bhi aa sakti hai.
Related party transactions ki approval aur disclosure — pricing aur tax dono ke liye.
FDI wali company mein FEMA filings aur pricing ka record — kami ho toh compounding.
Zameen-jaidad ka chain of title, encumbrance aur mutation.
Ye baatein pehle se jaan lijiye
Profit asli hai ya one-time items se bana — quality of earnings dekhe bina valuation.
Pending assessments aur GST notices baad mein buyer ki jeb se.
Purane allotments ya transfers mein galti — khareede gaye shares par hi sawal.
Badi agreements ownership badalte hi khatam ho jaati hain — pehle padhna zaroori.
Red flags ki list ke bina agreement mein indemnity aur escrow tay karna.
Factory ya office ki zameen ka title clear nahi — sabse mehngi galti.
CGA ka process
Deal, side aur focus areas tay; confidentiality agreement.
Data room ya folder ke liye document list.
Har area ki team alag review karti hai, ek hi file par.
Gaps aur doubts par target se sawal-jawab.
Red flags, unka impact aur deal mein kaise cover karein — price, conditions ya indemnity.
Timeline
| Stage | Typical time | Kaun karta hai |
|---|---|---|
| Scope aur document list | 2–3 working days | CGA |
| Data milne ke baad review | 1–4 hafte (size ke hisaab se) | CGA |
| Management Q&A | Review ke saath saath | CGA + target |
| Final report | Review khatam hone ke 3–5 din baad | CGA |
Yeh typical ranges hain. Department, court ya authority ki queries aur listing ke hisaab se time kam ya zyada ho sakta hai.
Documents
Ye list taiyar rakhiye. Photo ya scan WhatsApp par bhej dijiye — original sirf zaroorat par. Case ke hisaab se list thodi badal sakti hai.
Zaroori
Diligence utni hi achhi hoti hai jitna data milta hai. Jo document nahi diya gaya, uska risk report mein 'not reviewed' ke roop mein likha jata hai — use agreement mein cover karna zaroori hai.
Diligence ke findings ko agreement mein conditions precedent, price adjustment ya indemnity ke roop mein badalna hi asli suraksha hai.
Term sheet ya LOI sign hone ke baad aur final agreement se pehle. Isse findings ko price ya agreement ki shartein mein badla ja sakta hai.
Generally 3 saal ka financial aur tax record, aur share capital ka poora itihaas. Tax mein reassessment ki time limit dekhte hue kuch cases mein usse purana bhi.
Haan. Bechne se pehle apni company ki diligence karwa lene se buyer ke sawal pehle se pata hote hain aur deal tezi se close hoti hai.
Haan. Engagement NDA ke saath hota hai aur report sirf client ke liye hoti hai; kisi aur ko dene ke liye consent zaroori.
Aur bhi
Deal ka type, target ka size aur closing ki expected date bataiye — hum scope aur timeline likhit mein de denge.