COMPLIANCE
How an Indian company moves its registered office under sections 12 and 13 of the Companies Act, 2013, from a move down the street to a move to another State, with forms, notices, timelines, fees and the GST and other updates.
Compliance
Written by CA Nandini Hasija, Krystal7 Consultants. Last updated 23 October 2026.
A change of registered office in India is governed by sections 12 and 13 of the Companies Act, 2013. Every change needs Form INC-22 with the Registrar within 30 days. A move outside the city, town or village also needs a special resolution in Form MGT-14. A move to another ROC in the same State, or to another State, also needs Regional Director approval in Form INC-23. A State change also alters the memorandum.
This page walks through each of the four scenarios with the forms, notices, time limits and fees. It ends with the GST, PAN, IEC and labour registrations a company must update once the move is done.
You pick the route by how far the office moves. Inside the same city, town or village, the board decides and the company files Form INC-22 within 30 days. Further out, members pass a special resolution. A new ROC or a new State adds Regional Director approval in Form INC-23 before the move takes effect.
Section 12 of the Companies Act, 2013 governs moves inside a State. Section 13 governs a move to another State, because the memorandum names the State of the registered office. Rules 25, 27, 28, 30 and 31 of the Companies (Incorporation) Rules, 2014 set the forms and documents.
| Scenario | Approval needed | MCA forms | Law |
|---|---|---|---|
| Within the local limits of the same city, town or village | Board resolution | INC-22 within 30 days | Section 12(4), rules 25 and 27 |
| Outside local limits, same ROC, same State | Board resolution and special resolution | MGT-14 within 30 days of the resolution; INC-22 within 30 days of the change | Sections 12(4), 12(5) and 117 |
| Another ROC in the same State | Special resolution and Regional Director confirmation | MGT-14; INC-23; INC-28; INC-22 | Section 12(5) proviso, 12(6), rule 28 |
| Another State | Special resolution, altered memorandum and Regional Director approval | MGT-14; INC-26 notice; INC-23; INC-28; INC-22 | Sections 13(1), 13(4) to 13(7), rules 30 and 31 |
The text of section 12 and the text of section 13 are on the Income Tax Department's site.
Section 12 requires a company to have a registered office within 30 days of incorporation and at all times after that. The office must be able to receive and acknowledge communications and notices. The company verifies the office with the Registrar within 30 days of incorporation, and it reports every later change within 30 days.
The section also governs how the company presents itself. Under section 12(3), the company paints or affixes its name and registered office address outside every office or place of business. It prints its name, registered office address, CIN, telephone number, email and website on letterheads, bills, notices and official publications. A company that changed its name in the last two years prints the former name too.
Section 12(9) lets the Registrar physically verify the registered office. If the Registrar has reasonable cause to believe the company is not carrying on business, the company can be struck off. A virtual office that cannot receive post fails this test. We ask clients for an address where someone signs for registered post on working days. Our guide to closing an Indian subsidiary covers what a strike off means.
The penalty sits in section 12(8). A default in any requirement of section 12 costs INR 1,000 for each day it continues, up to INR 1,00,000. The company and every officer in default each face that penalty.
A move inside local limits needs only a board resolution and Form INC-22 within 30 days of the change, under section 12(4). No members' resolution and no Regional Director are involved. The Registrar records the new address once INC-22 is approved.
The Act does not define local limits. We read them as the municipal or other local authority limits of the city, town or village where the office sits now. A move from one sector of Gurugram to another stays inside the limits of Gurugram. A move from Gurugram to Faridabad does not, even though both are in Haryana and under one ROC.
Rule 25(2) of the Companies (Incorporation) Rules, 2014 lists the documents INC-22 carries. Rule 27 applies the same documents to a change of address.
| Premises held as | Document for INC-22 | Age limit |
|---|---|---|
| Owned by the company | Registered document of title in the company's name | None |
| Leased or rented by the company | Notarised lease or rent agreement in the company's name, with a rent paid receipt | Receipt not older than one month |
| Used with the owner's permission | Authorisation from the owner or authorised occupant, with proof of ownership or occupancy | None stated |
| Every case | Proof of a utility service such as telephone, gas or electricity, showing the address | Not older than two months |
The utility bill can be in the owner's name. It must show the same address as the lease and the INC-22. We check the floor, unit and pin code across all three documents before filing.
A move outside local limits needs a special resolution of members under section 12(5), even when the ROC stays the same. The company files the resolution in Form MGT-14 within 30 days under section 117, then files INC-22 within 30 days of the change. No Regional Director approval is needed.
A special resolution needs votes in favour of at least three times the votes against, under section 114(2). A general meeting other than the AGM needs 21 clear days' notice under section 101. It can be held at shorter notice if enough members consent. They must be a majority in number of members entitled to vote, holding at least 95 percent of the paid up voting capital. A wholly owned subsidiary with two members needs both to consent, because a majority in number of two is both.
The board meeting that calls the general meeting can include foreign directors by video conference. See our page on board meetings with non resident directors for the quorum rules.
The company passes a special resolution. It then applies to the Regional Director in Form INC-23 under the proviso to section 12(5) and rule 28. The Regional Director passes an order within 15 days of a complete application. The company files the order in INC-28, then files INC-22 for the new address.
Most States have one ROC, so this route is rare. It matters in States with two ROCs, such as Maharashtra (Mumbai and Pune) and Tamil Nadu (Chennai and Coimbatore). A move from Mumbai to Pune takes this route.
Rule 28(1) lists what INC-23 must carry for a move within the State.
| Item | What it says | Signed by |
|---|---|---|
| Board resolution | Approves the shift | Board |
| Special resolution | Members approve the shift | Members in general meeting |
| Declaration on workmen and creditors | No default in paying dues to workmen; creditors consent or provision is made for payment | Key managerial personnel or two authorised directors |
| Declaration on prosecutions | The company does not seek to change the court jurisdiction where any prosecution is pending | Key managerial personnel or two authorised directors |
| Notice to the Chief Secretary | Acknowledged copy of a notice of the shift, stating employees' interests are not affected | Company |
Section 12(6) sets three clocks. The Regional Director communicates the confirmation within 30 days of the application. The company files the confirmation with the Registrar within 60 days of it. The Registrar registers it and certifies within 30 days of the filing.
The rules ask for Form INC-28 within 30 days of receiving the certified copy of the order. We file inside 30 days so that both limits are met. Under section 12(7), the Registrar's certificate is conclusive, and the move takes effect from its date.
Rule 28 does not list a newspaper notice. The INC-23 instruction kit lists a rejection code asking for publication one month before filing for an ROC change. We publish one to avoid a resubmission.
A move to another State alters clause II of the memorandum of association, so section 13 applies. Members pass a special resolution, and the company applies to the Central Government in Form INC-23 under section 13(4) and rule 30. The Regional Director exercises that power and must decide within 60 days under section 13(5).
Section 13(5) also lets the Regional Director check the position of creditors before it passes the order. It may satisfy itself that creditors, debenture holders and other persons concerned have consented. Failing that, it may look for sufficient provision for the company's debts, or adequate security for them.
The procedure under rule 30 runs in this order:
Rule 30(2) requires a declaration with the creditor list. The company secretary, if any, and at least two directors sign it, one being the managing director if there is one. It confirms that the list is complete and correct. It also confirms that no employee will be retrenched because of the shift.
The creditor list stays at the registered office under rule 30(3). Any person may inspect it during business hours. The company may charge up to INR 10 a page for extracts.
The Registrar of the new State issues the fresh certificate under section 13(7). The CIN carries a two letter code for the State of registration, so expect the fresh certificate to show a new CIN. Take the CIN from the certificate and use it on every later filing, invoice and letterhead.
Rule 30(5) needs three sets of notices, all sent not more than 30 days before INC-23 is filed. The company publishes Form INC-26 in English and in the principal vernacular language of the district. It writes to every creditor and debenture holder by registered post. It also sends the application to the Registrar and to any sector regulator.
| Notice | To whom | How | Rule |
|---|---|---|---|
| INC-26 advertisement | The public | One vernacular newspaper in the district and one English newspaper with wide circulation in the State; copy to the Central Government on publication | 30(5)(a) |
| Individual notice | Every creditor and debenture holder | Registered post with acknowledgement due | 30(5)(b) |
| Notice with copy of the application | Registrar, SEBI for a listed company, and any regulator under a special Act | Registered post with acknowledgement due | 30(5)(c) |
| Copy of the application with annexures | Chief Secretary of the State the office is leaving | Service with acknowledgement | 30(4) |
The INC-26 notice invites any person whose interest is affected to object to the Regional Director within 14 days of publication. The current text of rule 30(4) says the company need not send a separate copy of the application to the Registrar. The MCA system shares the INC-23 intimation with the Registrar.
What happens next depends on objections. With no objection, rule 30(7) lets the Regional Director decide without a hearing within 15 days of receiving the application. With an objection, rule 30(8) applies:
Under rule 30(9), the order may carry terms and conditions. Since 21 Oct 2023, the rule no longer lets the Regional Director add an order as to costs.
The proviso to rule 30(9) bars a shift while an inquiry, inspection or investigation against the company is open. It also bars one while a prosecution under the Act is pending. Once the matter ends with no prosecution pending or planned, rule 30(10) allows the shift. A 2023 amendment relaxed the bar after an insolvency resolution plan.
The Companies (Incorporation) Third Amendment Rules, 2023 added the relaxation. They were notified as G.S.R. 790(E) of 20 Oct 2023 and came into force on 21 Oct 2023. The same notification removed the words that let the order carry costs.
A company whose new management took over under a resolution plan approved under section 31 of the Insolvency and Bankruptcy Code, 2016 may shift. Two conditions apply. No appeal against the plan may be pending, and no inquiry, inspection or investigation may be pending or start after the plan's approval.
The INC-23 kit also asks the applicant to give details of any prosecution, inquiry or inspection. We disclose every open notice from the ROC, including adjudication notices for late filings. Hiding one invites a rejection later.
Unpaid workmen and unhappy creditors are the other practical blocks. Section 13(5) lets the Regional Director look for creditor consent, or for provision or security for the debts. We settle or secure known disputed claims before the newspaper notice goes out.
The statutory clocks add up to about 30 days for a move inside the State with the same ROC. A move to another ROC or another State adds the Regional Director's time: 15 days with no objection and up to 60 days with one. Newspaper notices and the creditor list add preparation time before filing.
| Step | Statutory limit | Source |
|---|---|---|
| Notice of general meeting | 21 clear days, or shorter with 95 percent consent | Section 101 |
| Special resolution to the Registrar | Within 30 days of passing, in MGT-14 | Section 117 |
| Creditor list for a State change | Made up not more than one month before INC-23 | Rule 30(2) |
| INC-26 notice and individual notices | Not more than 30 days before INC-23 | Rule 30(5) |
| Objections to the Regional Director | Within 14 days of the INC-26 notice | Form INC-26 |
| Regional Director order, ROC change in State | 15 days of a complete application; confirmation communicated within 30 days | Rule 28; section 12(6) |
| Regional Director order, State change | 15 days with no objection; 60 days after the affidavit with one; 60 days overall | Rules 30(7), 30(8); section 13(5) |
| INC-23 resubmission when marked | Within 15 days of the marking | INC-23 instruction kit |
| Order filed with the Registrar | INC-28 within 30 days of receiving the certified copy; 60 days of confirmation under section 12(6) | Rules 28 and 31; section 12(6) |
| Registrar certifies an ROC change | Within 30 days of filing | Section 12(6) |
| Notice of the new address | INC-22 within 30 days of the change | Section 12(4) |
The Act sets no time for the Registrar of the new State to issue the fresh certificate after a State change. We track it as an open item after INC-28 is filed and chase it before filing INC-22.
MCA fees are modest. MGT-14, INC-22 and INC-28 pay the normal filing fee of INR 200 to INR 600 by nominal share capital. INC-23 pays an application fee of INR 2,000 to INR 20,000 by authorised capital. A late filing pays an additional fee of 2 to 12 times the normal fee.
| Form | Fee basis | Amount (INR) |
|---|---|---|
| MGT-14, INC-22, INC-28 | Normal filing fee by nominal share capital | 200 to 600; 600 at INR 1 crore or more |
| INC-23, authorised capital up to INR 25,00,000 | Application fee | 2,000 |
| INC-23, above INR 25,00,000 up to INR 50,00,000 | Application fee | 5,000 |
| INC-23, above INR 50,00,000 up to INR 5 crore | Application fee | 10,000 |
| INC-23, above INR 5 crore up to INR 10 crore | Application fee | 15,000 |
| INC-23, above INR 10 crore | Application fee | 20,000 |
| Late MGT-14, INC-22 or INC-28 | Additional fee on the normal fee | 2 times up to 30 days late, rising to 12 times after 180 days |
The INC-23 kit lists lower fees of INR 1,000 and INR 2,500 in the two lowest bands. They apply to one person companies and small companies. A subsidiary of a foreign company cannot use them. Section 2(85) excludes a holding or subsidiary company from being a small company.
The INC-23 bands come from the MCA instruction kit for INC-23, which cites the Companies (Registration Offices and Fees) Rules, 2014. The additional fee multiples follow the same Rules. The fee screen of each form shows the exact amount before you pay.
Penalties are larger than fees. Section 12(8) charges INR 1,000 a day up to INR 1,00,000 on the company and on each officer in default. Section 446B halves these for small companies, one person companies and start ups, which gives INR 500 a day up to INR 50,000. Section 446B sets its own ceiling of INR 2,00,000 for a company and INR 1,00,000 for an officer.
Update GST first, because it has the tightest clock. A new principal place of business in the same State needs a core field amendment. The company files Form GST REG-14 within 15 days of the change. A move to another State needs a fresh GST registration there. PAN, TAN, IEC, labour registrations and the bank follow.
GST follows the place of business, not the registered office. A company that moves only its registered office, and keeps its operations where they are, may have nothing to change in GST. We check the principal place of business on the GST certificate before filing anything.
Rule 19 of the CGST Rules, 2017 treats the principal place of business as a core field. A Tax Official approves a core field amendment by an order in Form GST REG-15. The GST portal guide says an application the official does not act on is approved automatically after the time rule 19 allows. The GST portal guide on core fields says the amendment must be filed within 15 days of the change. It also says the amendment form cannot be used for a move to another State.
GST registration is State specific, so a State change means a new GSTIN in the new State. The CBIC registration FAQ says to cancel the current registration and apply afresh in the new State. A company that keeps a place of business in the old State keeps that GSTIN as a separate registration. On our reading, unused input tax credit does not move to the new GSTIN on its own, so plan its use before you cancel. Our guide to GST registration for foreign owned companies covers the new State application.
| Registration | What to file | Clock |
|---|---|---|
| GST, same State | Core field amendment, Form GST REG-14 | Within 15 days of the change |
| GST, new State | Fresh registration in Form GST REG-01; cancellation of the old GSTIN if no business remains | Before supplies start in the new State |
| PAN and TAN | Request for change in PAN and TAN data with the new address | No fixed limit; do it before the next TDS statement |
| IEC | Modification on the DGFT portal | Before the next shipment; annual update in April to June |
| Professional tax and shops and establishments | Fresh registration under the new State's law if the office or staff move | As the State law requires |
| EPFO and ESIC | Update the establishment address | As soon as the move is complete |
| Bank and AD bank | KYC update with the new certificate and INC-22 | Before the next foreign remittance |
| Letterheads, invoices, website, signboard | New address and, after a State change, new CIN | From the effective date |
Professional tax and shops and establishments registrations are State laws. A move to another State means applying again under that State's Act. See our professional tax registration service for the States that levy it.
FEMA has no separate filing for a change of registered office, on our reading of the reporting directions. We send the AD bank the new certificate and INC-22 so its records match the next FC-GPR or FC-TRS. The importer exporter code needs its own update, covered in our page on the IEC for foreign owned companies.
Existing contracts stay valid because the company is the same legal person. We send counterparties a short notice of the new address and, after a State change, the new CIN.
A foreign parent should plan for signatures, timing and proof of premises. INC-23 and its declarations need directors' digital signatures and notarised affidavits. Directors abroad slow this down. We have the resident director sign where the board allows, and we book the newspaper slots once the creditor list is ready.
The parent votes on the special resolution as a member through its authorised representative under section 113. With shorter notice consent, the general meeting can sit two days after the board meeting. Our page on the resident director explains who can sign in India.
A State change resets several things the parent's legal team tracks. The CIN changes, the ROC may change and the GSTIN changes. The parent's group records, intercompany agreements and transfer pricing documents should all carry the new details from the effective date.
Proof of premises causes the most delay. A lease must be in the company's name and notarised. Co working providers usually supply an owner's authorisation and a utility bill, which rule 25(2) accepts. We check that the provider will sign for registered post, because section 12(9) verification relies on it.
Sections 12 and 13 were not amended in 2026. The latest change to rules 25 to 31 that we found is G.S.R. 790(E) of 20 Oct 2023. The recent changes to the procedure date from 2023, when MCA moved these forms to its V3 portal and amended rule 30.
| Area | Old rule | New rule | Date | Instrument |
|---|---|---|---|---|
| Forms on the V3 portal | Forms INC-22 and INC-23 on the V2 portal | Revised forms on V3, with prefilled company data | 23 Jan 2023 | Companies (Incorporation) Amendment Rules, 2023 |
| Copy to the Registrar for a State change | Separate copy of the application to the Registrar | Current rule 30(4) needs no separate copy; INC-23 intimation is shared with the Registrar through the MCA system | 2023 amendments, current text | Rule 30(4), as amended by the Companies (Incorporation) Amendment Rules, 2023 |
| State change after insolvency | Barred while any inquiry, inspection, investigation or prosecution was pending; order could carry costs | Allowed for new management under an approved resolution plan, subject to conditions; costs wording omitted | 21 Oct 2023 | Rule 30(9), Companies (Incorporation) Third Amendment Rules, 2023, G.S.R. 790(E) of 20 Oct 2023 |
| Companies Act amendments | Not applicable | Corporate Laws (Amendment) Bill, 2026 introduced; not law | 23 Mar 2026 | Bill No. 85 of 2026 |
| Forms and rules 25 to 30 | INC-22, INC-23 and current rule 25 | Draft rules published for comment, reported to propose an E-CHNG form and a new rule 25; final notification not confirmed | 8 Apr 2026 | MCA public notice on draft Companies (Incorporation) Amendment Rules, 2026 |
On 8 Apr 2026, MCA published a public notice on draft Companies (Incorporation) Amendment Rules, 2026 for comment. Secondary summaries of the draft describe four proposals relevant to this page:
We could not open the draft on mca.gov.in, so treat these four points as proposals. Read the notice itself before you rely on any of them. We could not confirm a final notification of the rules by 23 Oct 2026, because MCA's sites block automated readers. Check the Notifications page of mca.gov.in before you file. Until final rules are notified, the forms and rules described above apply.
The Corporate Laws (Amendment) Bill, 2026 (Bill No. 85 of 2026) was introduced in the Lok Sabha on 23 Mar 2026, after this page's publish date. It went to a Joint Parliamentary Committee, whose report is dated 3 Aug 2026 on the PRS tracker. That tracker shows no passage by either House, and we found no enactment by 23 Oct 2026.
The Bill has no clause amending section 12 or section 13. Clause 21 would insert a new section 12A. Prescribed classes of companies would have to keep a website and email address and tell the Registrar of them. We will update this page if Parliament passes the Bill.
A Delhi company, wholly owned by a Singapore parent, wants to move its registered office to Gurugram, Haryana. Its authorised capital is INR 1 crore. The ROC for Delhi and Haryana is the same office, but the State changes. So the move falls under section 13(4), not section 12.
The company counts days from the board meeting, Day 0:
MCA fees for this move work out as follows:
The MCA fees total INR 11,800. Newspaper charges and notarisation are extra and vary by city, so we quote them separately.
Now assume the company forgets INC-22 and files it 40 days after the 30 day limit. The additional fee for a delay of more than 30 days and up to 60 days is 4 times the normal fee. That adds INR 2,400 to the normal INR 600, for INR 3,000 in total.
The penalty exposure is larger. Section 12(8) charges INR 1,000 for each of the 40 days, so INR 40,000 for the company. Each officer in default faces another INR 40,000. With two directors in default, the total exposure is INR 1,20,000.
GST changes too. The company registers in Haryana in Form GST REG-01 before it supplies from Gurugram. It cancels the Delhi GSTIN only after it has used or written off the Delhi credit and filed the final return.
To have us run a registered office shift, email [email protected] with the current and new addresses and the latest balance sheet. Our annual compliance service includes the follow on updates.
Form INC-22 is due within 30 days of the change under section 12(4) of the Companies Act, 2013. For a move that needs Regional Director approval, the change happens when the Registrar registers the order, so the 30 days run from then. A late filing pays an additional fee and risks a section 12(8) penalty.
Yes, if the new office is within the local limits of the same city, town or village. The board approves it and the company files Form INC-22 within 30 days. A move outside local limits needs a special resolution under section 12(5) of the Companies Act, 2013, filed in Form MGT-14.
Rule 25(2) of the Companies (Incorporation) Rules, 2014 asks for a title document. A tenant gives a notarised lease in its name with a rent receipt not older than one month. Where the owner permits use, the owner's authorisation and proof of ownership go in. A utility bill not older than two months is attached in every case.
Only when the new office falls under a different ROC. The proviso to section 12(5) of the Companies Act, 2013 requires Regional Director confirmation in Form INC-23 under rule 28. Moves within the same ROC need only a special resolution if they leave local limits, and a board resolution if they do not.
Pass a special resolution altering the memorandum, file MGT-14, and publish the INC-26 notice. Send notices to creditors, the Registrar and the Chief Secretary. Then apply in Form INC-23 under section 13(4) and rule 30. File the Regional Director's order in INC-28 within 30 days, then file INC-22.
Section 13(5) of the Companies Act, 2013 gives the Central Government 60 days to decide. Under rule 30(7), the Regional Director decides within 15 days of the application where no objection is received. With objections, rule 30(8) allows 60 days from the company's affidavit on consensus or settlement.
Form INC-26 is the newspaper notice a company publishes before applying to shift its registered office to another State. Rule 30(5)(a) requires it in an English newspaper and a vernacular newspaper of the district, not more than 30 days before INC-23. It invites objections to the Regional Director within 14 days.
Expect it to. The CIN carries a two letter code for the State of registration. After a shift under section 13(4) of the Companies Act, 2013, the new State's Registrar issues a fresh certificate under section 13(7). Take the CIN from that certificate and use it on letterheads, invoices and all filings.
No. The proviso to rule 30(9) of the Companies (Incorporation) Rules, 2014 bars the shift while an inquiry, inspection or investigation is open. It also bars it while a prosecution under the Act is pending. Rule 30(10) allows it once the matter closes with no prosecution envisaged or pending.
Section 12(8) of the Companies Act, 2013 charges INR 1,000 for each day of default, up to INR 1,00,000. The company and every officer in default each face it. Section 446B halves this for small companies, one person companies and start ups. The late form also pays an additional fee.
Only if the principal place of business moves to another State, because GST registration is State specific. A new principal place in the same State needs a core field amendment in Form GST REG-14. Rule 19 of the CGST Rules, 2017 allows 15 days. A registered office move alone may need no GST change.
Yes, if the company can prove its right to use it. Rule 25(2) of the Companies (Incorporation) Rules, 2014 accepts the owner's or occupant's authorisation with proof of occupancy, plus a recent utility bill. The office must receive notices under section 12(1), and the Registrar may verify it under section 12(9).
We have found no separate FEMA filing for a change of registered office in the RBI reporting directions. The company should update its AD bank with the new certificate and Form INC-22. Later FEMA filings, such as Form FC-GPR, then carry the new address and, after a State change, the new CIN.
Rule 28 of the Companies (Incorporation) Rules, 2014 does not list one for a move between ROCs in a State. The MCA instruction kit for INC-23 has a rejection code asking for a notice published one month before filing in such cases. We publish one to avoid resubmission.
Policy-01/2/2025-CL-V-MCA-Part(2), 8 Apr 2026 (could not be opened; content taken from published summaries), https://www.mca.gov.in/bin/dms/getdocument?mds=3KPvpF1yQWSXz4WSZ5aWhQ%3D%3D&type=openTALK TO AN ADVISOR
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WRITTEN BY
Nandini Hasija is a co-founder of Krystal7. She leads brand, business development and marketing, and works with founders to define their engagement. She is a Chartered Accountant and achieved All India Rank 49 in the CA examinations.
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ComplianceHow an Indian company changes its name under section 13(2) of the Companies Act, 2013, from RUN to the fresh certificate, with name rules, trademark limits, fees, timeline and the PAN, GST and IEC updates.
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ComplianceThe four labour codes took effect on 21 Nov 2025. What a foreign owned subsidiary must change on wages, PF, gratuity, fixed term staff, final pay, hours and state rules, with the salary arithmetic.
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ComplianceWe read four ROC adjudication orders against Indian subsidiaries of UK, US and Malaysian parents, with penalties from ₹45,000 to ₹18,00,000. What went wrong, why section 446B did not help, and five calendar fixes.
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ServiceAnnual company compliance services for Indian companies and foreign subsidiaries. Organise records, prepare filings and track responsibilities across the financial year.
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ComplianceWhen a new Indian company must register its office under the state shops and establishments Act, which states levy professional tax, how the labour codes fit in, and a 12 person cost example for Bengaluru and Gurugram.
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ComplianceSection 90 and the SBO Rules for a foreign owned Indian company in 2026: the 10 percent tests, the majority stake rule, funds, BEN-1 to BEN-4, exemptions, a parent that will not disclose, penalties and a worked example.
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CalculatorPlan the equity issue, refund and reporting dates for a cash subscription from a foreign investor.
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ComplianceWhen PF and ESI start, what they cost after the INR 25,000 ceiling, and how expats are treated as international workers, with social security agreements, certificates of coverage, due dates, damages and a worked example.
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ComplianceA company that owes a micro or small supplier beyond 45 days files MSME Form 1 twice a year. See the due dates, the vendor check, interest at three times the RBI bank rate and the section 37(2)(g) tax rule.
Read the guide ↗ServiceRegister an Indian subsidiary of your foreign company. Plan incorporation, parent company documents, banking and FEMA reporting with Krystal7 Consultants.
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ComplianceHow a foreign parent closes its Indian subsidiary in 2026: STK-2 strike off at C-PACE or voluntary liquidation under IBC section 59, with preconditions, timelines, tax and FEMA steps, and how the cash gets home.
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ComplianceA month by month compliance calendar for tax year 2026-27 covering income tax under the new form numbers, GST, MCA, FEMA and labour dates for a foreign owned Private Limited company, each with its legal source.
Read the guide ↗CalculatorModel a payment from India using the effective withholding rate confirmed for your transaction.
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GeneralWhat an MIS report is, the types companies use, and the monthly pack an Indian subsidiary sends its foreign parent, with KPI formulas, a ten day close, India compliance lines and a cost plus markup check.
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ComplianceAOC-4 and MGT-7 for a foreign owned Indian company in 2026: FY 2025-26 due dates from the AGM, AOC-4 XBRL and CFS, why MGT-7A is closed to subsidiaries, attachments, late fees, penalties and director disqualification.
Read the guide ↗ServicePrivate Limited company registration in India with SPICe+, DIN, PAN and TAN in about 8 to 10 working days. Zero MCA fee up to INR 15 lakh capital.
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ComplianceHow the statutory audit works for a foreign owned Indian subsidiary: first auditor within 30 days, ADT-1, Ind AS or AS, CARO 2020 tests, the audit trail rule, the group pack and the AGM to AOC-4 dates.
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ComplianceEvery company other than a government company files DPT-3. See how a foreign owned subsidiary reports parent ECBs, director loans, share application money and customer advances, and when the auditor must sign.
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GeneralThe reporting pack to demand, what running an Indian subsidiary really costs, how the mandatory audit works, and the warning signs from delay to fraud.
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GeneralWhat a virtual CFO actually does for a foreign owned Indian subsidiary, the real 2026 pricing bands, and the five triggers that say it is time to hire one.
Read the guide ↗ServiceLLP registration in India end to end: DSC, name approval, FiLLiP filing and the LLP agreement in 12 to 15 working days. Fixed fees, foreign partners welcome.
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GeneralA founder focused guide to virtual CFO services cost in India, covering scope, pricing models, and how to compare providers before you engage one for your Indian entity.
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SpotlightHow to actually compare FEMA consultants in India: seven evaluation criteria, the filing deadlines your consultant must never miss, and fee expectations.
Read the guide ↗CalculatorCompare straight line and written down value calculations using your chosen useful life or annual rate.
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IPThe best trademark registration companies in India for 2026, ranked by fit, with real fee expectations, required documents and the process step by step.
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GeneralA virtual CFO should give you numbers you can run a company on and keep the filings clean. Here is a ranked, honest 2026 guide for startups and foreign subsidiaries, and who each firm suits.
Read the guide ↗ServiceOne Person Company registration in India: DSC, name approval and SPICe+ filing in about 8 to 10 working days. NRIs can register an OPC since April 2021.
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ComplianceStatutory accounts, audit, Ind AS and ROC filings for a foreign owned Indian subsidiary: the 2026 financial reporting obligations founders must meet.
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ComplianceHow Schedule III of the Companies Act, 2013 shapes Indian financial statements: Division I and II, the 2021 disclosures, rounding, MSME and related party notes, and mapping a foreign parent's group pack.
Read the guide ↗CalculatorSeparate incorporation costs, operating runway and equity funding before approving an India setup budget.
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ComplianceWho must file BRSR and BRSR Core, how value chain disclosures and an EU parent's CSRD reporting pull in unlisted Indian subsidiaries, the CSR overlap, and a data checklist.
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IPHow a foreign company files a patent in India: PCT national phase at 31 months, convention filings, Form 18, Form 3, the foreign filing licence for Indian inventors, official fees by applicant type, and the three yearly Form 27.
Read the guide ↗ServiceRegister your Public Limited Company in India with Krystal7 Consultants. Professional PLC registration services with expert guidance and compliance support.
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ComplianceHow an Indian subsidiary removes, replaces or accepts the resignation of a director. Section 169 special notice, section 168 and Form DIR-11, vacation under section 167, the DIN, bank mandates and the resident director rule.
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ComplianceA month by month and day by day year end closing checklist for an Indian subsidiary at 31 March: advance tax, TDS on provisions, foreign exchange, MSME dues, true ups, GST, inventory, board approvals and the FLA return.
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ComplianceHow an Indian subsidiary with a 31 March year end reports to a parent that closes on 31 December: section 2(41), the Regional Director route, the tax year, December reporting packs and a month by month timeline.
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IPHow a foreign company registers copyright and designs in India: Berne protection, Form XIV, software and website code, the Designs Act, 2000, Locarno classes, six month priority, and who owns work made in the Indian subsidiary.
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ComplianceCase note on the LinkedIn SBO orders: the ROC order of 22 May 2024, the Regional Director's dismissal of 27 Feb 2026, section 90 and the SBO Rules, our view, and the Delhi High Court stay.
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ComplianceDaily and weekly hours, overtime at twice wages, weekly holidays, annual leave after 180 days, women on night shifts, appointment letters and state rules under the OSH Code, 2020, with what an IT subsidiary must change.
Read the guide ↗ServiceIncome tax return filing in India for individuals, NRIs, founders, firms and companies. Due dates, the right ITR form and a return that matches your AIS.
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ComplianceWhich Indian companies file financial statements in XBRL, how the INR 5 crore and INR 100 crore tests apply to foreign owned subsidiaries, the C&I and Ind AS taxonomies, validation, deadlines and the errors we fix most.
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IPHow a foreign brand protects its trademark in India: Form TM-A or a Madrid designation, classes, use affidavits, opposition, official fees, and how to move or license the mark to an Indian subsidiary.
Read the guide ↗ServiceGST registration in India with GSTIN typically in 2 to 7 working days. Documents, portal filing and expert support for Indian and foreign owned companies.
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ComplianceHow to end employment in India under the Industrial Relations Code, 2020. Who is a worker, notice and compensation, the 300 worker rule, fixed term staff, standing orders, the reskilling fund, misconduct and final dues.
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ComplianceHow an Indian company registers a charge with the ROC in Form CHG-1 under section 77, the 30, 60 and 120 day windows, CHG-9, CHG-4, security for an ECB from a foreign parent, the register of charges and penalties.
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ComplianceWhen Ind AS applies to a foreign owned Private Limited company in India: the INR 250 crore and INR 500 crore tests, the group company rule, voluntary adoption, IFRS differences and first time adoption.
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ComplianceHow section 188 of the Companies Act, 2013 applies to a foreign owned Indian subsidiary, from who counts as a related party to board and members' approval, Form AOC-2, transfer pricing, GST and penalties.
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ComplianceGratuity under the Code on Social Security, 2020 from 21 Nov 2025. Eligibility, the one year rule for fixed term staff, the formula on the new wage definition, the ceiling, forfeiture, nomination, payment and payroll actions.
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ComplianceWhat a UK parent should plan for in its Indian subsidiary audit: the 31 March year against a UK year end, FRS 102 or IFRS packs, ISA (UK) 600 instructions, transfer pricing and penalties.
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ComplianceThe POSH Act, 2013 for a foreign owned company in India. The Internal Committee and external member, policy, training, timelines, the District Officer report, board report disclosures, SHe-Box and penalties.
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ComplianceA dormant or low revenue Indian subsidiary still needs an audit. How section 455 dormant status works (MSC-1, MSC-3, MSC-4), the filings that never stop, the cost of doing nothing and when strike off is better.
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ComplianceWhen section 135 makes CSR compulsory for an Indian subsidiary or a branch of a foreign company, how to compute the 2 percent, the committee exemption, Schedule VII, unspent amounts, CSR-1, CSR-2 and penalties.
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ComplianceCan the parent's global audit firm audit its Indian subsidiary? Only through an Indian CA firm, within sections 141 and 144, the rotation rules, group audit instructions and NFRA oversight.
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ComplianceThe audit trail rule for accounting software in India, from the rule 3(1) proviso and rule 11(g) reporting to eight year retention, Indian backups and what a subsidiary on SAP, NetSuite or Oracle must fix.
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ComplianceHow a foreign owned Indian company appoints its first auditor within 30 days, moves to a five year term at the first AGM, files Form ADT-1, and handles rotation, casual vacancy, removal and resignation.
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ComplianceHow section 2(y) of the Code on Wages, 2019 defines wages, how the 50 percent cap pulls allowances back in, what it does to PF, ESI, gratuity and bonus, and how to restructure a CTC and an offer letter.
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ComplianceBoard meeting and AGM rules for an Indian subsidiary whose directors live abroad. Four meetings a year, the 120 day gap, notice, quorum, video conference under Rule 3, circular resolutions, minutes, AGM timing and VC AGMs.
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ComplianceWhat the DPDP Act, 2023 and the DPDP Rules 2025 mean for a foreign company or Indian subsidiary. Phased dates, notice and consent, fiduciary duties, breach reporting, transfers abroad, the Board and penalties.
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ComplianceWho can audit a US company's Indian subsidiary, how ADT-1 and the 31 March year end work with a December parent, the US GAAP bridge, CARO 2020, Form 3CEB, a month by month timeline and penalties.
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IncorporationWhat section 12 and rule 25 require for a new company's registered office, which address proofs work for homes, rented and co working premises, and how the state, GST and bank checks depend on the same address.
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Cross-BorderHow a foreign company opens and runs a liaison office in India in 2026: the three year profit and USD 50,000 net worth test, AD bank or RBI approval, permitted work, AAC by 30 September, Form 162, PE risk and closure.
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Cross-BorderThe India EU FTA was concluded on 27 Jan 2026 but is not yet signed or in force. Tariff cuts by sector, the origin rules, services and what it does not change for an EU parent.
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IncorporationWhich documents a foreign founder or parent company must notarise, apostille or consularise for an Indian incorporation, with a 13 country route table, the German and UAE exceptions, document age rules and a checklist.
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IncorporationOur view on how much authorised capital a foreign subsidiary in India should start with: why ₹15 lakh is the default, what a later SH-7 increase costs, and when a higher start is worth it.
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IncorporationEvery government charge in an Indian incorporation, proved with two real SPICe+ challans: nil MCA fee up to ₹15 lakh, ₹1,000 for the name, ₹143 for PAN and TAN, and stamp duty by state.
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Cross-BorderHow a foreign partner sets up a joint venture company in India in 2026. It covers structures, FDI caps, Press Note 3, FEMA pricing, shareholders agreement limits, CCI thresholds, filings, exits and tax, with a 51:49 example.
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IncorporationHow the Registrar tests a proposed company name under section 4 and rules 8, 8A and 8B, how SPICe+ Part A and RUN work, how long a name stays reserved, and the rejection reasons we see most on our filings.
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IncorporationHow a foreign director gets a Class 3 DSC for Indian company filings: the CCA rules, the documents, the video check, personal or organisation certificates, renewal, and when a founder needs no DSC at incorporation.
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IncorporationA Private Limited Company in India needs two members, so a foreign parent holds one share through a nominee. This guide covers Forms MGT-4, MGT-5 and MGT-6, who should be the nominee and the FEMA reports that follow.
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IncorporationWhat makes a holding and subsidiary company in India under section 2(87): board control or more than half the voting power. It covers associates, layers, section 19, consolidation, the small company bar and FEMA.
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Cross-BorderWhat a foreign founder or director may do in India on a business visa or e Business visa, how long each stay lasts, the June 2026 FRRO rule change, payments, employment visa triggers, tax residency and PE.
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Cross-BorderWho needs an employment visa in India, the INR 16.25 lakh salary floor, documents the Indian company signs, validity, FRRO registration under the 2025 Rules, director cases, tax, PF and the compounding fees for getting it wrong.
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Cross-BorderHow an employer of record works in India, where the PE, FEMA, labour code and IP risks sit, an illustrative cost model at 5, 15 and 40 employees, and when and how to move staff into your own subsidiary.
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IncorporationHow a foreign national becomes a director of an Indian company in 2026: the 182 day resident director rule, DIN through SPICe+ or DIR-3, apostille by country, DSC by video, DIR-12 in 30 days and the new three year KYC.
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IncorporationA foreign owned Indian company cannot trade or borrow until every subscriber has paid and INC-20A is on record. See the order of bank account, remittance, FC-GPR and INC-20A, the penalties and the strike off risk.
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Cross-BorderHow a foreign owned Indian subsidiary declares and pays a dividend in 2026, with Companies Act steps, the FEMA position, 20 percent or treaty withholding, Forms 41, 145 and 146, and a worked INR 10 crore example.
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IncorporationA wholly owned subsidiary in India gives a parent full beneficial ownership of a separate Indian company. The ownership must comply with foreign investment rules and the company's member requirements. Control also needs clear board authority, signing limits and access to reliable records.
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IncorporationThe structure, steps, licences, costs and transfer pricing model for a foreign parent setting up an Indian software subsidiary or dev center.
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IncorporationHow a foreign parent sets up an Indian manufacturing entity: FDI route, the licence map by authority, honest timelines and the tax position in 2026.
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IncorporationThe FDI position, registration steps, environmental and safety licence map, and costs for foreign investors entering India's chemical sector.
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Cross-BorderThe five types of India advisers compared honestly for foreign founders: who each suits, the questions that expose a bad fit, real fee ranges, and where Krystal7 Consultants fits.
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Country GuidesForeign subsidiary registration in India creates an Indian company controlled by an overseas parent. The work includes an investment review, overseas documents, incorporation and the steps needed to fund and operate the company. Registration alone does not complete bank onboarding or foreign investment reporting.
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Country GuidesThe questions global founders actually ask before an India entry: what FEMA compliance means, who is responsible, how registration works from abroad, what it honestly costs, and the calendar that follows.
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IncorporationYes, a foreign-owned Private Limited company can register on Udyam. The revised thresholds, the portal steps, and what changes when the entity has FDI.
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IncorporationThe SPICe+ form on the MCA portal, part by part: name reservation, the Part B fields that cause resubmissions, linked forms, 2026 fees and stamp duty, documents and a realistic timeline.
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IncorporationThe right company registration provider for a foreign founder should assess the investor and proposed activity before quoting the filing. Compare the full scope through banking and investment reporting, the people responsible and the recurring compliance work. A certificate alone does not show that the business is ready to operate.
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IncorporationForeign founders can register a company in India, subject to the proposed activity, investment route and ownership checks. Decide whether you will invest personally or through an existing overseas company before preparing documents. A parent company should use the foreign subsidiary registration service to plan its corporate ownership and reporting.
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IncorporationThe truth about top rated online company registration services in India for 2026: how rankings are made, real costs, 8 to 10 working day timelines, and how to actually choose.
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Cross-BorderChoosing your India entry route in 2026: subsidiary, branch, LO or LLP compared on control, tax, FEMA and speed, with a decision framework for founders.
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Cross-BorderHow India's Production Linked Incentive schemes work in 2026, which sectors they cover, what Uttar Pradesh and Tamil Nadu add, how incentives are taxed under the Income Tax Act, 2025, and a checklist for a foreign manufacturer.
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IncorporationWho qualifies for DPIIT startup recognition under the February 2026 notification, why a foreign subsidiary does not, how to apply on NSWS, the benefits, the section 140 tax holiday and the usual rejection reasons.
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Cross-BorderHow CBIC's AEO programme works in India: the four tiers, eligibility, benefits, monthly deferred duty from 1 Mar 2026, mutual recognition, the application and whether a foreign owned subsidiary should apply.
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Cross-BorderHow customs duty in India is built from BCD, SWS, AIDC and IGST, how customs values imports from a foreign parent, how the bill of entry works on ICEGATE, and what drawback and advance authorisation save.
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IncorporationHow an Indian company issues shares to foreign investors by private placement under section 42 and rule 14, with PAS-4, the 200 person limit, deadlines, FEMA pricing and FC-GPR.
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Cross-BorderWhich countries have a social security agreement with India, how a certificate of coverage exempts posted workers, how EPFO issues one for Indian staff going abroad, totalisation, PF withdrawal and the 2026 scheme.
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Cross-BorderBengaluru, Hyderabad, Pune or Gurugram for a foreign tech subsidiary: talent, office costs, state IT and GCC policies, professional tax, shops and establishments law, lease stamp duty and a decision table.
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Cross-BorderHow the Budget 2026 data centre tax holiday works under Schedule IV serial 13C, what changed in August 2026, the 15 percent safe harbour, infrastructure status, state policies, power, DPDP localisation and the FDI route.
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Cross-BorderWhat an Indian importer must declare, hold and produce under section 28DA and CAROTAR 2020, how customs verifies a claim, and how it works for imports under the UAE, Australia, UK and EFTA deals.
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IncorporationWhat the memorandum and articles of a foreign owned Indian subsidiary must contain under sections 4 and 5, what Table F leaves out, the clauses a foreign parent should add, signing in SPICe+, and how to alter them later.
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Cross-BorderTEPA has applied between India and Switzerland, Norway, Iceland and Liechtenstein since 1 Oct 2025. Tariff cuts, origin proof, the investment goal and how it sits with the DTAAs.
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Cross-BorderHow a foreign group sets up in GIFT IFSC: the IFSCA framework, funds, banking units, leasing, fintech and in house centres, the section 147 tax holiday, currency, FEMA status, approvals, and a Singapore and Dubai comparison.
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Cross-BorderThe 6 Feb 2026 India US framework, the 2025 tariff escalation to 50 percent, what changed after the Supreme Court ruling, and the transfer pricing and customs effects for an Indian subsidiary.
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Cross-BorderWho must register with the FRRO, the 14 day deadline under the Immigration and Foreigners Rules, 2025, e FRRO steps, documents, the certificate of registration, address changes, departure, penalties and the employer's duties.
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Cross-BorderHow a startup moves its holding company from the US or Singapore to India, comparing the inbound merger, share swap and share purchase routes, with FEMA approvals, pricing, shareholder tax, timelines and lessons.
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IncorporationHow Indian private companies issue sweat equity shares under section 54 and rule 8, with limits, valuation, lock in, FEMA rules for non residents, tax as a perquisite and ESOP comparison.
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Cross-BorderHow a foreign company sets up an SEZ unit in India: Form F, the Letter of Approval, the bond, net foreign exchange, tax after the section 10AA sunset, GST zero rating, IT units, exit and the 2025 and 2026 reforms.
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IncorporationThe documents, beneficial owner checks and foreign director KYC an Indian bank needs for a new subsidiary, how share capital should arrive, the FIRC and FC-GPR link, EEFC rules and a realistic timeline.
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Cross-BorderHow a foreign owned Indian company gets an Importer Exporter Code from DGFT, when service exporters need one, the April to June update, deactivation, and the links to customs, GST and FEMA export reporting.
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Cross-BorderHow a foreign parent seconds staff to an Indian subsidiary: the agreement, the real employer test, GST after Northern Operating Systems, PE and TDS after Centrica, payroll and provident fund, with a checklist.
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IncorporationEvery Indian company needs one director who stays in India for 182 days in the financial year. How foreign groups fill the seat, the forms, the liability, the first year rule and the section 172 penalty.
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Cross-BorderHow a foreign group sets up a global capability centre in India, from entity choice and cost plus pricing to the 15.5 percent safe harbour, SEZ or STPI, GST on exports, PE risk, payroll and the yearly filings.
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FEMA & RBIIndia has no direct conversion of a branch or liaison office into a subsidiary. Here are the steps in order, from incorporation and asset transfer at book value to GST, staff, AD bank closure, Form FC-2, PAN and TAN.
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FEMA & RBIHow a foreign company opens and runs a branch or project office in India in 2026: the eight permitted activities, the profit and net worth test, AD bank approval, the 35 percent tax rate, AAC, FC-3, profit remittance and closure.
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FEMA & RBIHow the Overseas Investment Rules and Regulations 2022 work for an Indian company that sets up or buys a foreign entity in 2026: ODI vs OPI, the 400 percent limit, Form FC and UIN, the two layer rule, APR and late fees.
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FEMA & RBISOFTEX stopped applying to software exports invoiced from 1 October 2026, when FEMA 23(R)/2026-RB came into force. What to do with September invoices, how the monthly EDF replaces the form, and the nine month realisation rule.
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FEMA & RBISince 1 October 2026 every exporter of services and software files a monthly Export Declaration Form (EDF) under FEMA. Who files it, where, the due dates, the nine month realisation rule and what a missed EDF costs.
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FEMA & RBIThe legal line between FDI and FPI in India: the NDI Rules 10 percent test, SEBI registration, reclassification within five trading days, tax under the Income Tax Act, 2025, reporting and the right route for a foreign parent.
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FEMA & RBIHow FEMA prices shares issued or transferred to non residents in 2026: rule 21 floor and ceiling, who values, DCF, the 90 day report, CCPS and CCD conversion, swaps, angel tax after its repeal, and rule 57 under the Income Tax Act, 2025.
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FEMA & RBIHow an Indian company files PAS-3 when a foreign investor takes shares: the 30 and 15 day clocks, attachments by route, fees, the order with FC-GPR, penalties and fixing a missed return.
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FEMA & RBIWhat RBI purpose codes are, what P0802 and P0807 mean after SOFTEX ended on 1 Oct 2026, the codes for service exports, FDI and payments to a foreign parent, and how to fix a wrong code with your bank.
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FEMA & RBIHow shares of an Indian Private Limited company move between a resident and a non resident in 2026: FEMA pricing, SH-4 and demat, stamp duty, FC-TRS within 60 days, deferred payment, capital gains, TDS and treaties.
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FEMA & RBIWhat a FIRC and an eBRC are, how to get each from your bank and the DGFT portal, the GST refund link, the 2026 FEMA export rules with EDF and nine month realisation, and fixes for missing certificates.
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FEMA & RBIHow an EEFC account works for a foreign owned Indian company or exporter in 2026: the 100 percent credit rule, permitted debits, the monthly conversion rule, interest, GST refunds, worked examples and a checklist.
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FEMA & RBIHow a foreign parent lends to its Indian subsidiary under the 2026 ECB rules: who can lend, the USD 1 billion limit, end uses, Form ECB 1 and ECB 2, late fees, withholding tax and transfer pricing.
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FEMA & RBIHow an Indian subsidiary runs a section 62(1)(a) rights issue for its foreign parent in 2026: offer periods, FEMA pricing on renounced shares, demat, PAS-3 and FC-GPR within 30 days, with a worked example.
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FEMA & RBIWho files the Annual Performance Report for overseas direct investment, the 31 December due date, when unaudited accounts are allowed, how AD banks file it in 2026, and the flat INR 7,500 late fee.
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FEMA & RBIA practical guide for foreign founders on identifying FDI automatic route sectors in India, understanding when government approval applies, and what to confirm before incorporating or accepting investment.
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FEMA & RBIForm FC-GPR, also written FCGPR: what it reports, the 30 day clock from allotment, the FIRMS portal steps through your AD bank, the certificates the form needs, and what a late filing costs.
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FEMA & RBIA practical guide for foreign founders on FDI reporting requirements in India, covering when RBI reporting applies, which filings to prepare, common mistakes, and when to bring in a compliance advisor.
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FEMA & RBIEvery legal route from an Indian subsidiary to its foreign parent with 2026 rates: dividends under treaty, royalties, buyback after April 2026, and the filings banks actually check.
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FEMA & RBIA step by step guide for foreign investors allotting shares in an Indian company: FEMA and Companies Act requirements, Automatic versus Approval Route, FMV pricing under FEMA valuation norms, FC-GPR filing on the FIRMS portal, and the post allotment compliance calendar covering PAS-3, annual return, and FLA.
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FEMA & RBIA practitioner walkthrough of FEMA compounding under the 2024 Rules: PRAVAAH filing, the INR 10,000 fee, penalty caps and the 180 day order timeline.
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FEMA & RBIThe full FDI compliance map for foreign owned companies in India: FC-GPR, FCTRS, FLA, sectoral caps and the penalties for getting reporting wrong.
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FEMA & RBIFC-GPR and FC-TRS are the two FEMA forms every foreign investor in an Indian company eventually meets. This guide sets out the difference between them in one table, explains when each applies, the 30 and 60 day filing clocks, and how to file correctly on the FIRMS portal.
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FEMA & RBIFC-GPR filing for foreign investment in India: the 30 day timeline, FIRMS portal steps, documents, LSF for delays and how to file without rejections.
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FEMA & RBILate or defective FC-GPR? Understand LSF regularisation versus compounding under the 2024 FEMA Rules, the PRAVAAH process, fees and timelines.
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FEMA & RBIHow Indian exporters net export receivables against import payables with the same overseas buyer, supplier or their group companies under FEMA, with the AD bank's role, EDPMS and IDPMS closure, write off limits and documents.
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FEMA & RBIHow FEMA treats OCI cardholders who invest in or direct Indian companies, with repatriation and non repatriation routes, FEMA and tax residence, DIN and KYC, Press Note 3, property and bank accounts.
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FEMA & RBIHow RBI computes the late submission fee for delayed FC-GPR, FC-TRS, LLP, ODI, FLA and ECB filings, the three year window, the cap, how to pay, the 2026 ECB changes and when compounding takes over.
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FEMA & RBIHow foreign partners invest in an Indian LLP under Schedule VI of the NDI Rules, with the sector test, designated partners, pricing, Form LLP(I) and LLP(II), conversion, tax and when an LLP fits.
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FEMA & RBIHow a foreign company merges into an Indian company under section 234 and rule 25A, the 2024 fast track for a foreign parent and its subsidiary, FEMA deemed approval, two year windows, tax and stamp duty.
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FEMA & RBIHow an Indian company pays a foreign supplier or its parent in advance for goods or services under the FEMA import rules in force from 1 Oct 2026, with guarantees, IDPMS, time limits and repatriation.
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FEMA & RBICase note on published RBI compounding orders for late FC-GPR, ARF and FC-TRS reporting and late share issues, with the amounts RBI charged, the compounding matrix, the late submission fee route and what to do now.
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FEMA & RBIHow rule 9(6) of the NDI Rules lets buyers and sellers defer, escrow or indemnify up to 25 percent of the price for 18 months, and how pricing, FC-TRS, escrow accounts, TDS and capital gains timing work.
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FEMA & RBIHow foreign investors fund Indian companies with CCDs, CCPS, warrants and convertible notes, with the NDI Rules, conversion pricing, coupons, tax, FC-GPR, Form CN and company law steps.
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FEMA & RBIThe time limit to realise and repatriate export value under FEMA for goods and services, the 2025 and 2026 changes, EDPMS, extension, set off, reduction and write off, and the GST refund consequences.
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FEMA & RBIHow rule 23 of the NDI Rules treats investment by a foreign owned or controlled Indian company, with the ownership and control tests, caps, pricing, the funds rule, Form DI and the annual auditor certificate.
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FEMA & RBIWhen an Indian company or foreign owned subsidiary must hold a Legal Entity Identifier under RBI rules for cross border payments, bank loans, forex deals and RTGS, and how to get and renew one.
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FEMA & RBIWhat Press Note 3 (2020) requires, the seven countries it covers, the 2026 beneficial owner test, the 10 percent automatic route, DPIIT reporting, approval timelines and the filing steps.
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FEMA & RBIHow an Indian subsidiary turns a foreign parent loan, ECB interest, import payables or pre incorporation costs into shares, with the Companies Act route, FEMA conditions, pricing, filings, tax and a worked example.
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Transfer PricingA practical guide for foreign founders on India's safe harbour rules for transfer pricing, covering when they apply to related party transactions, how they fit into compliance, and what to check before relying on them.
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Transfer PricingWho files Part A and Part B of Form 56, when an Indian subsidiary files Form 58 or the CbC report itself, the 2026 and 2027 due dates, penalties under sections 442 and 459, and two worked examples.
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Transfer PricingA practical guide for foreign founders on when Form 3CEB applies to an Indian entity, what to prepare for the chartered accountant, and how to avoid missed portal actions around transfer pricing reporting.
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Transfer PricingThe six prescribed methods under section 165 of the Income-tax Act, 2025 (formerly section 92C) with a worked example of each, the 1 to 3 percent tolerance range, safe harbour, and Form 3CEB documentation.
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Transfer PricingA practical guide for foreign founders on transfer pricing documentation requirements in India, covering local file, master file, intercompany agreements, benchmarking, and when to bring in an advisor for an Indian subsidiary.
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Transfer PricingCase note on the Delhi High Court rulings that decide management fee disputes for Indian subsidiaries: benefit, duplication, shareholder costs, allocation keys, aggregation, the 2026 safe harbour and the documents that win.
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Transfer PricingHow India taxes a management fee paid to a UAE parent: no FTS article in the treaty, PE risk, TDS and Forms 145 and 146, reverse charge GST, the benefit test, disallowance risks and UAE corporate tax, with a worked example.
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Income Tax & TDSA section and form map from the 1961 Act to the Income Tax Act, 2025 for foreign owned subsidiaries, with the FY 2025-26 transition rule, tax year 2026-27 due dates and the 2026 MAT change.
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TaxHow the India Australia DTAA taxes an Australian parent and its Indian subsidiary: 15 percent dividends and interest, the royalty bands, management fees, the 183 day service PE, section 11J and ECTA.
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TaxWhat Union Budget 2026 and the Finance Act, 2026 changed for foreign owned Indian companies and non residents: MAT, buy back tax, withholding, transfer pricing, new exemptions, customs, GST and FEMA.
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Income Tax & TDSHow an Indian company claims credit for tax withheld abroad in 2026: rule 128 and Form 67 for AY 2026-27, rule 76 and Forms 44 and 45 from tax year 2026-27, due dates, documents, disputes and worked examples.
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Income Tax & TDSHow India's General Anti Avoidance Rule works for foreign groups in 2026: Chapter XI of the Income Tax Act, 2025, the INR 3 crore test, grandfathering, the Approving Panel, PPT and LOB, and the substance file.
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Income Tax & TDSHow the India Netherlands DTAA taxes a Dutch company in 2026: 10 percent rates, the MFN clause after Nestle SA, share sales under Article 13(5), PE without a service clause, the MLI and Form 41.
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Income Tax & TDSHow the India Mauritius DTAA taxes a Mauritius company in 2026: treaty rates, source taxation of share gains after the 2016 protocol, grandfathering, Article 27A, the 2024 PPT protocol, Tiger Global, TRC and substance.
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TaxHow the India Singapore DTAA taxes a Singapore company in 2026: treaty rates, the make available test, capital gains after 2017, Article 24A, the MLI principal purpose test, PE triggers, Form 41 and substance.
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Income Tax & TDSWhen a foreign company becomes tax resident in India under POEM in 2026: section 6(10), CBDT Circular 6 of 2017, the active business test, the INR 50 crore threshold, founder risk and the tax cost.
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Income Tax & TDSHow India taxes RSUs and ESOPs that a foreign parent grants to staff of its Indian subsidiary in 2026: perquisite value under rule 15, TDS, cross charges, FEMA, capital gains, Schedule FA and Form 44.
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Income Tax & TDSHow the India Germany DTAA taxes a German company in 2026: the flat 10 percent rates, managerial fees, the missing service PE rule, capital gains, the MLI position, the Nestle MFN ruling and Form 41.
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Income Tax & TDSHow a foreign company gets a lower or nil TDS certificate in Form 128 under section 395 and rule 213: who can apply, documents, how the officer sets the rate, validity, the payer's Form 144 entry, and a UK SaaS example.
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Income Tax & TDSWhich return a foreign owned company in India files, the extended AY 2026-27 due dates, the ITR-6 schedules foreign owners trigger, the 22 percent regime and MAT credit choice, late filing costs and the move to the 2025 Act.
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Income Tax & TDSHow a foreign company or foreign national gets an Indian PAN in 2026: Form 96 and Form 95 replace Form 49AA, the apostilled registration certificate, fees, the Indian representative, rule 217 relief from higher TDS, and two worked examples.
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Income Tax & TDSHow an Indian subsidiary or a foreign company gets a TAN under section 397 of the Income Tax Act, 2025: Forms 134 and 135, rule 216 timing, documents, the INR 10,000 penalty, and the TDS work that follows.
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Income Tax & TDSHow the India UAE DTAA taxes a UAE company in 2026: who counts as a UAE resident, treaty rates, technical fees without an FTS article, free zone companies, capital gains, the MLI principal purpose test, PE, UAE corporate tax and documents.
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Income Tax & TDSHow the India UK DTAA taxes a UK company in 2026: Articles 11 to 14 rates, the make available test, service PE day counts, capital gains under Indian law, the MLI principal purpose test and Form 41.
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Income Tax & TDSHow the India US tax treaty taxes a US company in 2026: dividend, interest and royalty caps, fees for included services and the make available test, service PE, Article 24 LOB, capital gains, Form 41 and Form 6166.
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Income Tax & TDSWhat a non resident needs to claim treaty rates in India in 2026: the foreign TRC, Form 41 (old Form 10F) filed online, PAN or rule 217 details, validity rules, and Forms 42 and 43 for an Indian company's own TRC.
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Income Tax & TDSSection 63 of the Income Tax Act, 2025 keeps the INR 1 crore and INR 10 crore tax audit limits. See who needs an audit, the FY 2025-26 forms and dates, Form 26 from tax year 2026-27 and the new flat fee.
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Income Tax & TDSA practical guide for foreign founders on how permanent establishment risk arises in India through employees, contracts, offices, and vendors, and how to structure India activity to reduce that exposure before scaling up.
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Income Tax & TDSForms 15CA and 15CB became Forms 145 and 146 on 1 Apr 2026. The four parts of Form 145, the rule 220 exemptions, treaty claims, portal steps, penalties and a worked royalty example.
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Income Tax & TDSThe corporate tax rate in India for foreign companies is 35 percent plus surcharge and cess. Full rate table with effective rates, DTAA withholding relief and the subsidiary comparison.
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Income Tax & TDSHow an Indian company deducts tax on royalty, fees, interest and dividends paid abroad in 2026, with section 393 and 207 rates, treaty rates for eight countries, rule 217, Forms 41, 128, 144 and 131, and a US example.
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TaxFor a foreign owned subsidiary, GST is not just registration, it is export refunds, reverse charge and a monthly filing rhythm. Here is a ranked, honest 2026 guide and who each firm suits.
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TaxCross border tax for founders in India: permanent establishment risk, withholding tax, treaty relief and transfer pricing, explained for 2026.
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TaxWhen minimum alternate tax applies to foreign companies and Indian subsidiaries: section 115JB and section 206, the 14 percent final MAT, book profit, the foreign company exclusions, MAT credit and the section 200 choice.
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TaxHow the single tax year in section 3 of the Income Tax Act, 2025 replaces previous year and assessment year from 1 Apr 2026, how returns, advance tax, TDS and assessments are labelled, and how FY 2025-26 income is handled.
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TaxWhy angel tax under section 56(2)(viib) ended from AY 2025-26, which old share issues to foreign investors are still exposed, and the FEMA, Companies Act and income tax rules that still apply.
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TaxAdvance tax for companies in India: the four due dates, the INR 10,000 threshold, section 405 computation, interest under sections 424 and 425 (old 234B and 234C), online payment and a cost plus example.
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TaxThe history of India's equalisation levy, the end of the 2 percent e commerce levy on 1 Aug 2024 and the 6 percent advertising levy on 1 Apr 2025, and the income tax, withholding and GST rules that now apply.
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TaxHow the India Canada DTAA taxes a Canadian parent and its Indian subsidiary: dividend, interest and royalty caps, fees for included services, the related enterprise service PE, capital gains, the MLI and the papers.
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TaxWhen a foreign company is taxable in India: business connection under section 9 of the Income Tax Act, 2025, the INR 2 crore and 3 lakh user SEP tests, agents, treaty PE override, digital businesses and a decision table.
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TaxThe rates, holding period, withholding, treaty exemptions for Mauritius, Singapore and Netherlands sellers, buyer side fair value rules and FEMA reporting when a non resident sells unlisted Indian shares.
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TaxHow India's thin capitalisation rule works for Indian subsidiaries: section 94B and section 177, the INR 1 crore trigger, the 30 percent of EBITDA cap, guarantees, exclusions, parent ECBs and the carry forward.
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TaxCase note on AAR v Tiger Global International II Holdings (2026 INSC 60): the facts, the order, grandfathering under Article 13(3A), TRCs, GAAR and what Mauritius and Singapore holding structures should do now.
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TaxHow India decides the tax residency of a foreign employee: the 182 day and 60 plus 365 day tests, not ordinarily resident status, salary for work in India, the 90 day and treaty short stay exemptions, and the papers.
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TaxHow the India France DTAA taxes a French parent and its Indian subsidiary: the 10 percent rates, the MFN clause after Nestle SA, technical fees, PE, the 10 percent share rule, the MLI and Form 41.
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TaxHow an Indian subsidiary buys back shares from its foreign parent under section 68, prices the buyback under FEMA, files FC-TRS, and withholds tax now that buybacks are capital gains again.
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TaxCase note on AO v Nestle SA (2023 INSC 928): why MFN clauses in India's treaties need a notification, what Switzerland, the Netherlands and France did next, and the dividend rates that apply today.
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TaxHow the India Japan DTAA taxes a Japanese parent and its Indian subsidiary: the 10 percent rates, the wide technical fee definition, JBIC and NEXI interest, PE, capital gains, the MLI and Form 41.
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TaxHow Form 27Q works for TDS on payments to non residents, what goes into it, the 31 July to 31 May due dates, Form 131, corrections, late fee and penalty, and the switch to Form 144 under the Income Tax Act, 2025.
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GSTWhat the 57th GST Council meeting recommended on 8 Oct 2026: arrest powers withdrawn, prosecution threshold raised, faster refunds, unblocked credits, export of services relief, and what needs a law change first.
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GSTA founder focused guide to GST input tax credit rules for foreign owned Indian companies. Covers eligibility, set off, refunds, common mistakes and a practical checklist before your India team claims ITC.
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GSTA practical guide for foreign founders running Indian entities on LUT filing for exporters under GST, covering the portal process, LUT versus IGST decisions, invoicing and common compliance gaps.
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GSTZero rated, not exempt: the five export conditions, LUT vs paying IGST, refund mechanics through RFD-01, and the intermediary rule change from 30 March 2026.
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GSTA founder focused guide to when foreign companies need GST registration in India, covering supplies, deputations, entity setup, and the questions to resolve before applying.
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GSTHow an exporter of services claims back unutilised input tax credit in Form GST RFD-01: the rule 89(4) formula, the two year limit, documents, provisional refund, deficiency memos, interest and a worked example.
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GSTHow India taxes foreign SaaS and digital services under GST: the OIDAR definition from 1 Oct 2023, who pays on B2B and B2C sales, place of supply, REG-10 registration, GSTR-5A and a worked example.
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GSTHow GST treats cross charges and free services between related companies and a company's own branches: Schedule I, rule 28 valuation, corporate guarantees, secondment, parent cost allocations, ISD and exports.
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GSTHow an Indian subsidiary pays GST under reverse charge on services from its foreign parent: when it is an import, time of supply, value, self invoice, input tax credit, GSTR-3B and a worked example.
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