# Designing a clean-slate structure for a new agri-tourism group with four distinct business lines Case study · Structuring & Tax A new group combining land, farming, recreation, and heritage tourism had the rare chance to get its structure right before its first transaction. 4 Business lines, each taxed differently 0 Restructuring needed as operations grew 2 Months from design to incorporated, operating entities ## The situation A group set up in 2025 planned four activities: buying and selling land, farming, farm-based recreation, and promoting rural heritage. Several stakeholders were involved, and each activity carried different tax and regulatory treatment. The promoters wanted the right structure from the start rather than an expensive reorganisation later. ## The challenge - Separating activities whose income is characterised and taxed differently - Accommodating several stakeholders while keeping operational control - Keeping regulatory overhead proportionate for a new business - Putting finance and compliance processes in place before the first transaction ## What we did We looked at each business line for how its income would be characterised, which taxes applied, and what regulation it attracted, and designed an entity structure that kept activities with different treatment apart while preserving the promoters’ control. We then incorporated the entities, built accounting systems and compliance calendars from scratch, and continue to manage records, regulatory obligations, and support for financial decisions. ## The impact - A structure in place from day one, with no later reorganisation - Every stakeholder accommodated within a framework the promoters control - Finance and compliance running from the first transaction - Key decisions taken with their tax and regulatory effects understood in advance Client details are anonymised, and some facts are generalised to protect confidentiality. **Industry** [Family Enterprises](https://soniassociates.in/industry-family-enterprises) **Capability** [Corporate Structuring & Tax](https://soniassociates.in/service-corporate-structuring) **Geography** India **Duration** Two months, then ongoing **Standards and frameworks** Entity design · Tax characterisation · Finance set-up ## More client impact [All client impact](https://soniassociates.in/case-studies) Private Wealth · Structuring & Tax ### [A multi-year tax plan for a promoter with income across securities, alternative funds, and foreign assets](https://soniassociates.in/case-hni-multi-year-tax-plan) ₹50mn Tax exemptions structured within a single financial year, about US$550,000 Technology · Financial Reporting ### [Rebuilding an expected credit loss model for a listed IT services company with US$855 million in receivables](https://soniassociates.in/case-ecl-model-listed-it-services) US$855mn Gross trade receivables covered by the model Energy & Infrastructure · Financial Reporting ### [Converting a six-SPV renewable energy platform to IFRS-converged Ind AS, entity by entity and on consolidation](https://soniassociates.in/case-ind-as-conversion-renewable-platform) 6 SPVs converted to Ind AS at the same time ## Facing a comparable situation Describe it in a few lines. We will say whether we are the right firm to help. [Contact us](https://soniassociates.in/contact?topic=structuring-tax) [LinkedIn](https://www.linkedin.com/in/in-aditya/) --- Soni Aditya & Associates, Chartered Accountants. Office No 502, Unit 507, 5th Floor, 45 Baner Street, Baner, Pune, Maharashtra 411045, India. aditya@soniassociates.in · +91 93400 75288 · https://soniassociates.in/contact This website is published for general information, in keeping with the guidelines of the Institute of Chartered Accountants of India on members’ websites. It does not advertise or solicit work, and nothing on it is professional advice. Publications reflect the law and standards at the date they were written, so please take advice on your own facts before acting. Client engagements described here are anonymised. Site index for agents: https://soniassociates.in/llms.txt Canonical page: https://soniassociates.in/case-agri-tourism-entity-structuring