Harun Raaj & AssociatesHarun Raaj & Associates
Business AdvisoryHRA / BIZ-ADVISORY / FY 2026-27

Business Advisory

Valuation, Due Diligence & Fundraising

Business valuation, due diligence, fundraising, cap tables, investor readiness, restructuring, and startup advisory.

This hub is for businesses making high-stakes decisions around capital, transactions, or restructuring. It combines the valuation and diligence layer with the documents and clean-up work needed to close a deal.

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Focus Areas

What this hub covers

Business valuation and transaction supportDue diligence and investor data roomsFundraising and cap table managementStartup advisory and structured instrumentsM&A, JV, and distressed asset structuring
Statutory Anchors
Companies Act 2013 Sections 230-234Income-tax Act Section 50BIncome-tax Act Section 281BSEBI (ICDR) Regulations 2018Insolvency and Bankruptcy Code 2016 Sections 7, 9, and 10
Lifecycle Map

Typical engagement flow

Assess

Review the business, transaction goal, and key risks before any documents are drafted.

Structure

Choose the right legal, tax, and commercial structure for the transaction or raise.

Execute

Prepare the diligence pack, investor materials, and deal documents needed to close.

Integrate

Support post-deal reporting, cleanup, and handover after the transaction closes.

Services

Related services in this lifecycle

01

Business Valuation

Valuation

Valuation opinions and pricing support for transactions and funding rounds.

02

Due Diligence

Due Diligence

Legal, tax, and commercial diligence support before funding or acquisition.

03

Due Diligence Prep

Prep

Cleanup of records and issue lists before an investor or buyer review begins.

04

Investor Memo Writing

Memo

Investor-ready memo drafting with a finance and transaction narrative.

05

Investor Data Room

Data Room

Document pack organisation for diligence, fundraising, and transaction review.

06

Fundraising Support

Fundraising

Equity and debt fundraising support across documentation and process.

07

Cap Table Management

Cap Table

Cap table cleanup, dilution tracking, and ownership coordination.

08

Pitch Deck Review

Pitch Deck

Investor deck review and messaging support before a raise.

09

JV / SPV Structuring

JV / SPV

Joint venture and special purpose vehicle structuring for deals and projects.

10

M&A / Corporate Restructuring

M&A

Merger, acquisition, and restructuring advisory for strategic transactions.

FAQs

Common questions

What does a business valuation report contain?

A business valuation report typically explains the method used, the assumptions, the financial base, and the conclusion of value, with the legal framework shaped by the relevant valuation rules and standards.

What is the difference between slump sale and itemised sale?

Under Section 50B of the Income-tax Act, a slump sale transfers an undertaking for a lump sum without individual asset values, while an itemised sale breaks value by asset.

What is a SAFE note?

A SAFE is a contractual fundraising instrument, and in India its treatment needs to be checked against the Companies Act 2013, FEMA, and income-tax implications before use.

What should a Series A due diligence checklist cover?

A Series A checklist should cover cap table, statutory filings, contracts, tax exposure, IP ownership, employee matters, and material disputes under the Companies Act 2013 and related laws.

When does IBC Section 7 differ from Section 9?

Under the Insolvency and Bankruptcy Code 2016, Section 7 is the financial creditor route, Section 9 is the operational creditor route, and Section 10 is the corporate debtor’s own application.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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