Private Limited Company Registration in Bhubaneswar
Register your Pvt Ltd company in Bhubaneswar with a CA-led team — SPICe+ filing, DSC, DIN, name approval, MoA & AoA drafting, PAN, TAN and GST. And one thing changed here this year that most incorporation pages have not caught up with: Odisha abolished profession tax with effect from 1 April 2026. What that does and does not remove is set out below.
- Filed with RoC Cuttack
- No profession tax from April 2026
- DSC & DIN for all directors
- PAN, TAN & CIN included
- Pre-April dues position checked
- FDI & FEMA practice in-house
Odisha Has Abolished Profession Tax
Announced in the State Budget for 2026-27 and given effect by Odisha Ordinance 02 of 2026 — the Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 — promulgated on 20 April 2026 and operating with effect from 1 April 2026, back to the start of the financial year.
It repeals the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 outright. Reported revenue forgone is around ₹320 crore a year. For an employer in Odisha it means no profession tax registration, no monthly deduction, no return and no deadline — from April 2026 onwards.
Now the half that matters professionally, and that most coverage skates over: the repeal is prospective, and the ordinance contains a savings clause.
The repeal does not affect the Act's "previous operation or anything duly done or action taken including orders passed, returns submitted, notices issued, assessments made, taxes paid and arrear of tax", nor any accrued right, obligation or liability. And any "investigation, legal proceeding or remedy in respect of any such right, obligation or liability" may be "instituted, continued or enforced as if the said Act had not been repealed".
In plain terms: your liability stops in April 2026, but everything before it stays fully live and recoverable. Outstanding dues up to March 2026 remain payable, returns for FY 2025-26 remain due, and the state can still assess, investigate and enforce for those periods exactly as if nothing had changed. An employer who reads the headline and simply switches everything off will have a problem the first time a pre-abolition assessment lands.
One smaller consequence worth noting on the individual side: from FY 2026-27 an Odisha salaried employee no longer has a profession tax deduction to claim against salary income — because there is no longer any profession tax paid to deduct.
If you already operate in Odisha, the sensible sequence is to confirm that dues to March 2026 are clear, file the FY 2025-26 return, then stop deductions from April 2026 processing. If you are incorporating now, there is simply nothing to register for. Either way we check the position rather than assume it — an ordinance is followed by a gazette notification and administrative guidance, and the operative detail is worth confirming before you change a payroll system.
Which Changes the Map We Have Been Building All Year
Across our state pages we have documented four structurally different profession tax regimes. Odisha has just moved out of one of them, and it is the only state to have changed category while we were writing.
| Structure | States |
|---|---|
| Monthly salary slabs, levied by the state | Maharashtra, Karnataka, Telangana, Goa |
| Half-yearly income, levied by the local body | Tamil Nadu |
| Monthly, collected by the municipal corporation | Gujarat |
| Annual bands, with uneven monthly deductions | Madhya Pradesh |
| Not levied at all | Rajasthan, Delhi, Haryana, Uttar Pradesh — and now Odisha |
Every state that does levy it caps at ₹2,500 a year, because Article 276 of the Constitution says it must. So the money was never the point. The machinery is — and Odisha's move is a reminder that the machinery changes. A comparison table published a year ago is now wrong about this state. If you run payroll across several states, that is the argument for checking rather than inheriting a configuration.
A Pattern, Not a QuirkYour Registrar Is in Odisha's Former Capital
Odisha's Registrar of Companies sits at Cuttack, not Bhubaneswar. That is not an oversight — Cuttack was Odisha's capital until 1948, when Bhubaneswar replaced it. The government moved. The Registrar did not.
Once you notice it, the same thing turns up elsewhere:
| State | Registrar sits at | Capital | Largest commercial city |
|---|---|---|---|
| Odisha | Cuttack — capital until 1948 | Bhubaneswar | Bhubaneswar |
| Madhya Pradesh | Gwalior | Bhopal | Indore |
| Uttar Pradesh | Kanpur | Lucknow | Kanpur / Noida |
The observation is worth making because it explains something founders find puzzling. Registrar locations are historical artefacts. They mark where administrative weight sat when the office was established, not where a state's government or its commerce sits today. Nobody is going to move a Registrar because a city grew.
The practical version, which we have now said on several of these pages: never infer your jurisdiction from what feels geographically natural. Bhubaneswar is Odisha's capital, its largest city and its technology centre — and your file is in Cuttack.
In fairness the distance here is trivial — Cuttack is under thirty kilometres from Bhubaneswar, so this is a far gentler version of the problem than Madhya Pradesh's, where the Registrar is five hundred kilometres from the commercial capital. And day to day it is irrelevant in any case: SPICe+ is filed online, the certificate arrives by email, and annual filings never require anyone to travel.
And Your Regional Director Is in Telangana
Above the Registrar sits the Regional Director, who decides compounding of offences after a missed filing, condonation of delay, shifting a registered office from one state to another, certain name-change directions, and fast-track mergers under section 233.
With effect from 16 February 2026, Odisha sits under the South-Eastern Region directorate at Hyderabad, which covers Andhra Pradesh, Chhattisgarh, Odisha and Telangana.
| Position | |
|---|---|
| Your Registrar | RoC Cuttack, for the whole of Odisha — unchanged by the February 2026 reorganisation |
| Your Regional Director | South-Eastern Region, at Hyderabad — a four-state jurisdiction |
Odisha therefore shares a Regional Directorate with Andhra Pradesh, Telangana and Chhattisgarh — a block running from the Deccan across central India to the east coast. Our Hyderabad page sets out that directorate's reorganisation in more detail; it lost Karnataka to a new South-Western directorate at Bengaluru in the same round.
Odisha does not appear in the Ministry of Corporate Affairs notification S.O. 4850(E), so nothing about the Registrar changed. And we should be precise: the four-state allocation above is quoted from the notification in force; any statement about which directorate Odisha sat under previously would be our reading of the same table rather than a documented transfer, so we do not make one.
One Registrar for the Whole State
The proviso to section 12(5) of the Companies Act 2013 bars a company from moving its registered office from one Registrar's jurisdiction to another within the same state without confirmation by the Regional Director — a special resolution, Form MGT-14, an application in Form INC-23 under rule 28, an order, then INC-28 and INC-22.
Odisha has a single Registrar, so it cannot arise. A registered-office move anywhere inside the state — Bhubaneswar to Rourkela, Cuttack to Berhampur, Paradip to Jharsuguda — is a plain INC-22. No special resolution to the Regional Director, no Form INC-23, no order to wait for. In Maharashtra, which now has four Registrars, the equivalent move is a filing programme.
RoC Cuttack, Regional Directorate, GST & AO Code
The whole of Odisha. Unchanged by the February 2026 reorganisation.
Andhra Pradesh, Chhattisgarh, Odisha and Telangana.
Every Odisha GSTIN begins with 21, followed by the company's PAN.
Ordinance 02 of 2026. Pre-April 2026 dues, returns and assessments remain live.
Plot allotment and transfer approvals; OSPCB consent to establish then to operate, before construction.
Assigned from your registered-office address through SPICe+; no separate application.
Statutory positions change from time to time — as Odisha's profession tax has just demonstrated. Confirm current jurisdiction, rates and fees with us on your free call before you rely on them for a filing.
Company Registration Across Bhubaneswar and Odisha
Every address below files with RoC Cuttack. What differs is the industrial route and the sector licensing.
Infocity & Info Valley
Bhubaneswar's technology corridor — IT services, back-office, product engineering and a growing startup base.
RoC Cuttack · GST 21
Patia & Saheed Nagar
Professional services, education and the commercial core of the capital.
RoC Cuttack · GST 21
Mancheswar Industrial Estate
Bhubaneswar's established industrial area — engineering, food processing and light manufacturing.
RoC Cuttack · IDCO · OSPCB consents
Cuttack
The commercial and legal centre, seat of the Orissa High Court — and where your Registrar sits.
RoC Cuttack · GST 21
Paradip
Port, petrochemicals and refining, with the logistics ecosystem that goes with a major east coast port.
RoC Cuttack · IDCO · OSPCB consents
Rourkela & Kalinganagar
Steel at national scale, with the ancillary and fabrication base around it.
RoC Cuttack · IDCO
Angul & Jharsuguda
Aluminium, power and coal — a very different regulatory profile from the rest of the state.
RoC Cuttack · OSPCB consents
Sambalpur & Berhampur
Western and southern Odisha's regional commercial centres.
RoC Cuttack · GST 21
Why Bhubaneswar, and Where Odisha Is Genuinely Strong
No profession tax from April 2026
One fewer registration, deduction, return and deadline for every employee. Odisha joins Rajasthan, Delhi, Haryana and Uttar Pradesh in not levying it — and it is the most recent state to make that move.
Metals and minerals at national scale
Steel at Rourkela and Kalinganagar, aluminium at Angul and Jharsuguda. If your business supplies, services or processes for those industries, the customer base is here rather than a flight away.
Paradip, and the east coast position
A major port with petrochemical and refining capacity attached, and a genuinely useful position for anything moving between eastern India and South East Asia.
A services base with a cost advantage
Infocity and Info Valley have built a real IT and back-office cluster, with salaries and rents well below the southern metros and a graduate pipeline that keeps replenishing.
An unusual concentration of institutions
Bhubaneswar has a denser cluster of universities and technical institutes than most cities its size, which is why the local hiring market for entry-level technical roles works better than the city's size would suggest.
What we will say plainly
Odisha's senior hiring market for specialised technology and finance roles is still thin, and much of the state's industry is capital-intensive and cyclical. Neither is a reason not to build here — both are reasons to plan properly.
Instant Cost Estimator — Pvt Ltd in Odisha
Get an indicative professional-fee estimate based on your company structure. Government fees (ROC, stamp duty, DSC tokens) are charged at actuals and confirmed on your free call.
Setting up an Indian subsidiary for an overseas parent? Use our foreign subsidiary set-up cost estimator instead — the cost structure is different.
Stamp Duty on MoA & AoA in Odisha
Stamp duty on the Memorandum and Articles is a state levy collected when SPICe+ is filed, and in Odisha it is linked to authorised share capital.
We do not publish a fixed table here, deliberately. Two states moved theirs in the last two years — Karnataka raised its incorporation duty fivefold in February 2024, and Maharashtra increased its Articles rate by half in October 2024. A figure printed on a website eighteen months ago is exactly how a founder ends up with a budget wrong by an order of magnitude. We quote Odisha duty against your actual authorised capital and confirm it before filing. Compare states with our stamp duty calculator, and estimate the central fee with our MCA fee calculator.
Where duty scales with authorised capital there is a real cost to setting capital higher than you need at incorporation. Most companies are better off starting low and increasing it at the round. This is also a different thing from any stamp duty concession attaching to industrial land under the state's incentive schemes.
Step-by-Step Registration Procedure
Digital Signature Certificate (DSC)
A Class 3 DSC for every proposed director, through Aadhaar OTP or video KYC. For a foreign director the route is passport-based with notarisation and apostille, usually the longest item on the critical path.
Director Identification Number (DIN)
Allotted through SPICe+ itself for first-time directors. At least one director must be resident in India.
Name reservation and approval
Two proposed names through SPICe+ Part A. Check first with our company name availability tool, and run a trademark search alongside it rather than after.
Drafting MoA and AoA
Objects, share classes, reserved matters, transfer restrictions and board composition, aligned to any shareholders' agreement. For an IDCO project the objects clause will later be read by whoever processes your allotment and any incentive claim — worth drafting broadly enough at the outset.
Filing SPICe+ with RoC Cuttack
SPICe+ Part B with AGILE-PRO-S (INC-35) and INC-9 — filed online, so wherever in the state you are, the distance to Cuttack is irrelevant at this stage. Note that Odisha abolished profession tax with effect from 1 April 2026, so there is no profession tax field to complete and no registration to take.
Certificate of Incorporation, PAN and TAN
Issued with the CIN, naming RoC Cuttack. Odisha stamp duty is collected at this stage.
Post-incorporation setup
Current account activation, GST registration, shops and establishments, Udyam registration, and — if foreign money is coming in — the time-bound FC-GPR filing.
Documents Required for Registration
For Indian directors and shareholders
- PAN card (mandatory for Indian nationals)
- Aadhaar card
- Passport-size photograph
- Identity proof — Voter ID, Passport or Driving Licence
- Address proof — bank statement or utility bill, not older than two months
- Email ID and mobile number linked to Aadhaar
For a foreign parent or foreign director
- Passport and address proof, notarised and apostilled in the home country
- Board resolution of the parent authorising the Indian investment and naming the authorised signatory
- Certificate of incorporation and charter documents of the parent, apostilled
- Proof of the registered office — utility bill, NOC from the owner, and the rental or lease agreement
A residential address is valid, and co-working works where the agreement and a utility bill in the provider's name are available. For an IDCO plot anywhere in the state, confirm the allotment position and permitted use before the address goes into the MoA.
Timeline & Cost Overview
| Stage | Typical time | What decides it |
|---|---|---|
| DSC for all directors | 1–2 working days | Same day for Indian directors with Aadhaar OTP; several days if a foreign director needs apostilled documents |
| Name approval (SPICe+ Part A) | 1–3 working days | Distinctiveness, including against existing marks |
| Drafting and signing MoA, AoA, INC-9 | 1–2 working days | Longer where a shareholders' agreement or a manufacturing objects clause has to be reflected |
| SPICe+ Part B, AGILE-PRO-S processing | 3–5 working days | Registrar queue and whether the file attracts a resubmission |
| Total, clean file | 7–10 working days | A resubmission typically adds three to five working days |
| With a foreign parent | Usually 3–6 weeks | Driven almost entirely by the apostille, not the Indian filing |
FDI, FEMA and the Filings That Follow Incorporation
Odisha’s metals, mining and port sectors have drawn international investment for decades, and Paradip’s petrochemical base has its own long-standing foreign participation. Incorporation is the easy half; the filings that follow are time-bound and the penalties for missing them are real.
Entry route
Most sectors permit 100% foreign investment under the automatic route with no prior approval. Some — defence, broadcasting, print media, multi-brand retail — need government approval. Sector and activity are checked against the FDI Policy before the objects clause is drafted.
Entity Master and the Single Master Form
Before the first FC-GPR the company registers on the RBI's FIRMS portal through the Entity Master. Companies routinely discover this when the FC-GPR is already due.
Pricing and valuation
Shares issued to a non-resident cannot be priced below fair value on an internationally accepted methodology, certified by a merchant banker or chartered accountant. Section 56(2)(viib) and rule 11UA also apply on the income-tax side.
Form FC-GPR
Filed within 30 days of allotment. Allotment must happen within 60 days of receiving the money, failing which it is refundable within 15 days. FC-GPR filing →
Annual FLA return
The Foreign Liabilities and Assets return is due by 15 July each year for every company holding foreign investment, including years when nothing new came in.
FC-TRS on transfers
Any transfer of shares between a resident and a non-resident is reported in FC-TRS within 60 days. Secondary transfers are missed far more often than fresh issues.
Where there is a foreign parent there will usually be international transactions with associated enterprises, bringing transfer pricing documentation and Form 3CEB, and outward remittances requiring Form 15CA and 15CB. Services exporters should check their STPI registration and Softex filing position — relevant for the Infocity and Info Valley cluster in Bhubaneswar. If the structure is a branch, liaison or project office rather than a subsidiary, see branch office, liaison office and project office registration, or our foreign subsidiary company service.
Licences & Registrations Applicable in Odisha
Applies to almost every Odisha company
- No profession tax — abolished with effect from 1 April 2026, though pre-April dues and returns remain live
- Odisha Shops and Commercial Establishments registration
- GST registration — on crossing the threshold, or immediately for inter-state supply, e-commerce and exports
- Udyam (MSME) registration — free, and it unlocks the 45-day payment protection
- EPFO and ESIC — applied for through AGILE-PRO-S; obligations bite at the statutory headcounts
- POSH — an internal committee is mandatory at ten or more employees
Sector and project-specific
- IDCO plot allotment and transfer approvals
- OSPCB consent to establish, then consent to operate — before construction, not after
- State incentive registration and eligibility certification
- Factories Act licence and labour department approvals
- Import Export Code and AD Code for anything crossing a customs frontier
- FSSAI, drug licence, PESO and sector registrations as applicable
- Trademark registration — in the company's name, not a founder's
Why Choose TAXAJ for Your Bhubaneswar Company
We read the savings clause, not just the headline
Odisha repealed profession tax from 1 April 2026. Most coverage stopped there. The Ordinance also preserves every assessment, notice, return and arrear that arose before that date, and allows proceedings to be continued "as if the said Act had not been repealed". If your business operated in Odisha before April 2026, that half matters more than the headline.
We tell you where your file actually sits
Your Registrar is at Cuttack and your Regional Director is at Hyderabad. Neither matters much month to month, and both matter enormously the day something needs a hearing.
We understand project-stage sequencing
In a state where a large share of investment is metals, minerals, chemicals and port-linked processing, the consents and the land allotment drive the timetable — not the incorporation. We sequence the company around the project rather than the other way round.
India entry, end to end
Apostille chains, entry route, valuation, Entity Master, FC-GPR, FLA, FC-TRS and transfer pricing — the work that decides whether a subsidiary runs cleanly or accumulates a backlog.
CA, CS and lawyer in one team
Incorporation, tax, GST, ROC, FEMA and legal drafting handled by one accountable team instead of four vendors who each blame the others.
We label what we have verified
You will find figures across these pages that we declined to publish because sources conflicted or we could not reach a primary one. We work the same way on a file.
TAXAJ does not have an office in Odisha. We serve clients across the state from our offices in Delhi, Bengaluru, Darbhanga and Porvorim, and the entire incorporation is online — DSC by video KYC, documents by secure upload, filings through the MCA portal. We say this plainly because a firm that invents a local address on its website is telling you something about how it will handle yours.
Post-Incorporation Compliances
Immediate — first 30 to 180 days
- Bank account activation and deposit of subscription money
- Form INC-20A declaration of commencement of business within 180 days
- First board meeting within 30 days of incorporation
- Auditor appointed within 30 days, in Form ADT-1
- No profession tax registration — there is nothing left to register for in Odisha from 1 April 2026
- Shops and Establishments registration under the Odisha Shops and Commercial Establishments Act
- FC-GPR within 30 days of allotment, if foreign money has come in
Recurring
- AOC-4 — financial statements, within 30 days of the AGM
- MGT-7 or MGT-7A — annual return, within 60 days of the AGM
- DIR-3 KYC for every director, by 30 September
- GST returns on the state code 21 registration, monthly or quarterly as elected
- Income tax return and, where applicable, tax audit and Form 3CEB
- FLA return by 15 July where there is foreign investment
- OSPCB consent renewals, where a consent to operate is held
See our full annual compliance guide for private limited companies.
Private Limited vs LLP vs OPC in Odisha
| Question | Private Limited | LLP | OPC |
|---|---|---|---|
| Can it raise equity from investors? | Yes | No | No — must convert first |
| Minimum members | 2 | 2 | 1, plus a nominee |
| Foreign investment | Automatic route in most sectors | Automatic route only where 100% FDI is allowed without conditions | Not permitted for non-residents to hold |
| Suits a project seeking IDCO land and state incentives | Yes — the structure schemes and lenders assume | Workable, but harder to fund | No |
| ESOPs | Yes | No | Not practical |
| Annual compliance burden | Highest | Lighter | Moderate |
| Suits | Anything that will raise money, hire, build or be acquired | Professional services, family businesses, holding structures | A single founder testing an idea |
Compare in detail: private limited company, LLP registration and one person company.
Frequently Asked Questions
Which Registrar of Companies handles Bhubaneswar?
RoC Cuttack, which has jurisdiction over the whole of Odisha — including Bhubaneswar, Rourkela, Sambalpur, Berhampur, Angul, Jharsuguda and Paradip. Odisha does not appear in the February 2026 MCA reorganisation of Registrars, so the position is unchanged.
Why is the Registrar at Cuttack rather than Bhubaneswar, the capital?
Because Cuttack was Odisha's capital until 1948, when Bhubaneswar replaced it. The office was established when the administrative weight sat at Cuttack and it never moved. This is a pattern rather than an oddity — Madhya Pradesh's Registrar is at Gwalior rather than Bhopal, and Uttar Pradesh's principal Registrar is at Kanpur rather than Lucknow. Registrar locations are historical artefacts. Cuttack also remains the seat of the Orissa High Court, so the legal centre of gravity genuinely still sits there.
Who is an Odisha company's Regional Director?
The South-Eastern Region directorate at Hyderabad, which covers Andhra Pradesh, Chhattisgarh, Odisha and Telangana under the reorganisation effective 16 February 2026. So an Odisha company's Regional Director sits in Telangana, roughly 1,200 km from Bhubaneswar.
Can I move my registered office within Odisha later?
Yes, easily. With a single Registrar for the entire state, any move inside Odisha is a plain INC-22 — Bhubaneswar to Rourkela, Cuttack to Berhampur, Angul to Jharsuguda. The proviso to section 12(5) of the Companies Act 2013, which requires Regional Director confirmation in Form INC-23, only bites when you cross from one Registrar's jurisdiction to another within a state. In Odisha that cannot happen.
Has Odisha really abolished profession tax?
Yes. The Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 — Ordinance 02 of 2026 — was promulgated on 20 April 2026 and takes effect from 1 April 2026, repealing the 2000 Act. It was announced in the FY 2026-27 State Budget, with reported revenue forgone of about ₹320 crore a year. From FY 2026-27 there is no profession tax to deduct, no return to file and no registration to take in Odisha.
Does the repeal wipe out profession tax dues from earlier years?
No — and this is the part that matters professionally. The Ordinance carries a savings clause. The repeal does not affect the Act's "previous operation or anything duly done or action taken including orders passed, returns submitted, notices issued, assessments made, taxes paid and arrear of tax", nor any accrued right, obligation or liability. Any investigation, legal proceeding or remedy in respect of those may be "instituted, continued or enforced as if the said Act had not been repealed". So a pre-April-2026 arrear is still recoverable and a pending assessment still proceeds. If you are closing an Odisha payroll, reconcile the old years rather than assuming the repeal closed them.
What does the repeal change for an Odisha employee's income tax?
One small thing that payroll teams should not miss: profession tax paid is deductible against salary income under section 16(iii) of the Income-tax Act. From FY 2026-27 an Odisha salaried individual has no profession tax paid, so there is no deduction to claim. It is a modest amount — the Article 276 ceiling is ₹2,500 a year — but the field should be zero rather than carried forward from last year's template.
I run payroll across several states. How different is the machinery?
Genuinely different, state by state. There are four working structures: monthly salary slabs levied by the state (Maharashtra, Karnataka, Telangana, Goa); half-yearly income levied by the local body (Tamil Nadu); monthly but collected by the municipal corporation (Gujarat); and annual bands producing uneven monthly deductions (Madhya Pradesh). Then there are the states that do not levy it at all — Rajasthan, Delhi, Haryana, Uttar Pradesh, and now Odisha. Every levying state caps at ₹2,500 a year under Article 276 of the Constitution, so the money was never the issue. The machinery is.
Is profession tax registration handled through SPICe+ in Odisha?
It never was. The AGILE-PRO-S form (INC-35) attached to SPICe+ carries profession tax registration for only three states — Maharashtra, Karnataka and West Bengal. Odisha was always a separate post-incorporation registration, and from 1 April 2026 it is no registration at all.
How long does incorporation take in Bhubaneswar?
Typically 7 to 10 working days once documents are complete — DSC in a day, name approval in one to three working days through SPICe+ Part A or RUN, and the certificate of incorporation with PAN and TAN following the SPICe+ filing. Delays almost always come from name rejections, mismatched address proof or apostille chains on foreign documents, not from RoC Cuttack.
How much is stamp duty on incorporation in Odisha?
It is linked to authorised share capital and the schedule is amended from time to time, so we quote it against your actual capital rather than publishing a table that goes stale. The practical point is that where duty scales with capital, there is a real cost to setting authorised capital higher than you presently need.
Do I need to be in Odisha to register a company there?
No. The whole process is online — DSC through Aadhaar OTP or video KYC, documents by secure upload and filing through the MCA portal. TAXAJ has no Odisha office; we serve clients across the state from Delhi, Bengaluru, Darbhanga and Porvorim. You will need a genuine registered-office address in Odisha, which the Registrar can and does verify, and it must be an address at which you can actually receive statutory correspondence.
Private Limited Company Registration in Other States & Cities
Ready to Register Your Company in Bhubaneswar?
CA · CS · Lawyer — one team for your incorporation, FDI and FEMA filings, tax, GST and ROC compliance, filed with RoC Cuttack. Winding down an Odisha profession tax registration after the April 2026 repeal? We will reconcile the closed years properly rather than assume the repeal closed them for you. Get started in a 15-minute free call.