1) Fees to be charged depending on the complexity and the time spent on the particular assignment.
2)The above recommended minimum scale of fees is as recommended by the Committee for Capacity Building of CA Firms & Small and Medium Practitioners (CCBCAF&SMP) of ICAI and duly considered by the council.
3)The aforesaid table states recommendatory minimum scale of fees works out by taking into account average time required to complete such assignments. However, members are free to charge varying rates depending upon the nature and complexity of assignment and time involved in completing the same.
4)Office time spent in travelling & out-of-pocket expenses would be chargeable. The Committee issues for general information the above recommended scale of fees which it considers reasonable under present conditions. It will be appreciated that the actual fees charged in individual cases will be matter of agreement between the member and the client.
5)Service Tax should be collected separately wherever applicable.
6)The Committee also recommends that the bill for each service should be raised separately and immediately after the services are rendered.
7)Class A Cities here includes Delhi, Mumbai, Calcutta, Chennai, Pune, Hyderabad, Bangalore and Ahmedabad.
Class B Cities includes all other cities not included in “Class A”.8)The amount charged will be based on the location of the service provider.