Life Sciences
Regulatory and tax advisory for pharma, biotech, and medical devices
50+
Pharma & biotech clients
CDSCO
Regulatory advisory
₹80Cr+
R&D tax benefits claimed
API/FDF
Full value chain coverage
How JCA Serves Life Sciences
India's life sciences sector — spanning API manufacturers, formulation companies, biosimilar developers, CROs, and medical device firms — operates under an exceptionally complex regulatory and tax environment. Scientific R&D expenditure deductions, 100% weighted deduction history, transfer pricing for pharma CRO transactions, CDSCO compliance, and import duty on APIs are areas where specialist advice is critical. Our life sciences team combines CA expertise with understanding of pharma business models.
Our Services for Life Sciences
Sector Issues We Resolve
Patent & IP tax treatment
Capital vs. revenue characterisation of patent purchase, royalty withholding, and IP transfer pricing.
API import classification
CETA HS code disputes, basic customs duty exemptions, and IGST on life-saving drug imports.
CRO contract structures
Fee-for-service vs. risk-sharing CRO models and their GST, income tax, and TP implications.
CDSCO compliance costs
Schedule M GMP compliance costs, medical device QMS audit findings, and regulatory penalty risk.
Common Questions
Ready to work with a Life Sciences specialist?
Tell us about your business challenge — our team will respond within 2 hours.