COMPLIANCE
How 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.
Compliance
Written by CA Nandini Hasija, Krystal7 Consultants. Last updated 23 October 2026.
To change a company name in India, reserve the new name through the RUN web service. Pass a special resolution and file it in Form MGT-14 within 30 days. Then apply to the Registrar in Form INC-24 under section 13(2) of the Companies Act, 2013, within the 60 day reservation. The change takes effect when the Registrar issues a fresh certificate of incorporation in Form INC-25.
This page covers the name rules, the trademark limits, the filings, fees and timeline, and the updates to PAN, GST, IEC, bank and contracts. It is written for Indian subsidiaries that rename after the group's global rebrand.
You change it in five steps: a board decision, RUN reservation, a special resolution, Form MGT-14 and Form INC-24. The Registrar then issues a fresh certificate of incorporation. Section 13(2) of the Companies Act, 2013 requires the special resolution and the Central Government's written approval, which the Registrar gives.
| Step | What happens | Form | Law |
|---|---|---|---|
| 1. Board meeting | Board approves the proposed names and authorises a director to apply | Board resolution | Section 179 |
| 2. Name reservation | Central Registration Centre checks and reserves the name for 60 days | RUN | Section 4(4), 4(5); rule 9 |
| 3. Members' approval | Special resolution altering the name clause of the memorandum and the articles | Notice and minutes | Sections 13(1), 14, 114 |
| 4. Filing the resolution | Resolution filed with the Registrar within 30 days | MGT-14 | Sections 13(6)(a), 117 |
| 5. Approval | Registrar approves the change of name | INC-24 | Section 13(2); rule 29 |
| 6. New certificate | Registrar records the new name and issues a fresh certificate | INC-25 | Section 13(3) |
The text of section 13 sets steps 3 to 6. Rules 8 to 9 and 29 of the Companies (Incorporation) Rules, 2014 set the name tests and the INC-24 filing. Our page on the memorandum and articles of a foreign subsidiary explains the name clause the resolution alters.
Section 13(2) requires a special resolution and the Central Government's approval in writing. The Registrar gives that approval when it decides Form INC-24. Under section 13(3), the Registrar enters the new name in the register and issues a fresh certificate. The change is complete and effective only on the issue of that certificate.
The proviso to section 13(2) carves out one case. No approval is needed where the only change is adding or deleting the word "Private" because the company converts from one class to another. Every other change, however small, goes through the full process.
Section 13(10) adds that no alteration of the memorandum has effect until it is registered. So the company keeps trading, invoicing and signing under its old name until the INC-25 certificate issues. We tell the parent's brand team not to switch Indian invoices or contracts before that date.
The company stays the same legal person. The CIN, PAN, TAN and GSTIN numbers do not change, because none of them depends on the name. Only the name on each record changes.
An existing company applies through the RUN (Reserve Unique Name) web service on the MCA portal. Rule 9 of the Companies (Incorporation) Rules, 2014 reserves SPICe+ Part A for new companies and RUN for a change of name. The Central Registration Centre decides, and section 4(5) keeps an approved name for 60 days.
Rule 9 took its current form from the Companies (Incorporation) Amendment Rules, 2020, notified on 18 Feb 2020 and in force from 23 Feb 2020. The MCA's SPICe+ FAQs (FAQ 2) say that for a change of name the web service RUN is required to be submitted. A practitioner who suggests SPICe+ Part A for an existing company is describing the new company route.
The Registrar at the Central Registration Centre either approves or rejects the name. Before rejecting it, the Registrar allows a resubmission within 15 days to fix defects. A rejected application needs a fresh RUN with a fresh fee.
Section 4(5)(i) gives the reservation period. A name for a new company is reserved for 20 days from approval. A name for an existing company's change of name is reserved for 60 days from approval. The INC-24 instruction kit ties INC-24 to the reserved name, so INC-24 must go in inside those 60 days. The kit counts the 60 days from the date of the name application, so we count from that date to be safe.
The RUN fee is INR 1,000. ICSI's note on RUN gives that figure, and the MCA's SPICe+ Part A kit shows the same INR 1,000 name reservation fee under the Companies (Registration Offices and Fees) Rules, 2014. The payment screen shows the exact amount. A company that misses the 60 days applies again and pays again.
Section 4(5)(ii) penalises a reservation obtained on wrong or incorrect information. For a company already registered, the Registrar may, after a hearing, direct a change of name within three months by ordinary resolution. The Registrar may also strike the company off or file for winding up.
The Registrar rejects a name that is identical to, or too nearly resembles, an existing company's name under section 4(2), or that is undesirable. Rule 8 lists the differences it ignores when comparing names. Rule 8A lists undesirable names, and rule 8B lists words that need the Central Government's prior approval.
Under rule 8(2), the Registrar disregards these differences when it compares a proposed name with existing names:
| The Registrar ignores (rule 8(2)) | Example of a name treated as identical |
|---|---|
| Suffixes such as Private, Pvt, Limited, Ltd, LLP, Company, Co, Corporation and Corp (clause a) | Northwind Data Private Limited and Northwind Data Corporation Limited |
| Plurals, tenses, letter case, spacing, punctuation and special characters (clauses b to d) | Northwind Datas Private Limited |
| Phonetic spellings, misspellings and slight spelling variations (clauses e and i) | Northwynd Data Private Limited |
| Host names and internet endings such as www, .com, .in or "dot" (clause f) | Northwind Data.com Private Limited |
| A different order of the same words (clause g) | Data Northwind Private Limited |
| The articles a, an and the (clause h) | The Northwind Data Private Limited |
| A complete Hindi or English translation or transliteration (clause j) | A Hindi rendering of the same words |
| A place name added to an existing name that has none (clause k) | Northwind Data India Private Limited |
| Numerals added, deleted or changed, unless the numeral is a brand (clause l) | Northwind Data 2 Private Limited |
A Board resolution of the existing company giving no objection changes the result for clauses (f) to (h), (k) and (l). The Registrar then treats those differences as real. Since 12 Mar 2026, an MCA advisory says no objection certificates will not be considered for exact or similar names (see What changed in 2026).
Rule 8A treats several kinds of names as undesirable. They include names that attract the Emblems and Names (Prevention of Improper Use) Act, 1950, and names offensive to any section of people. Names resembling an LLP's name are also caught. So are words such as Bank, Insurance and Stock Exchange, unless the regulator's requirements are met.
Rule 8B needs the Central Government's prior approval for words that suggest official status. The list includes Board, Commission, Authority, National, Union, Central, Federal, Republic, President, Court, Bureau and Municipal. A rebranded group whose new name contains one of these words should pick a different Indian name.
Rule 8A(1)(w) also keeps released names out of reach. A name released on a change of name is undesirable for another company for three years from the date of change. The exception is a direction from the competent authority in a compromise, arrangement or amalgamation. The MCA advisory of 12 Mar 2026 repeats the three year bar.
A trademark can block the new name, and it can also force a change later. Rule 8A treats a name as undesirable if it matches a mark registered in the class of the company's activity, unless the owner consents. Section 16(1)(b) lets a registered trademark owner seek a direction to change the name within three years.
Rule 8A(1)(b) works as follows. A name is undesirable if it includes a registered trademark in the same class of goods or services. The rule applies subject to section 35 of the Trade Marks Act, 1999, which protects a person's bona fide use of their own name. The name is allowed if the owner's consent has been obtained and produced.
In a group rebrand, the foreign parent usually owns the new mark. We obtain a consent letter from the parent as trademark owner and attach it to RUN. If the parent has not registered the mark in India, we still search the Indian register for similar marks in the relevant classes. Our guide to trademark registration for foreign brands covers the Madrid route.
Section 16 is the risk after approval. A registered trademark owner can apply within three years of the company's incorporation, registration or change of name. If the Central Government agrees the name is identical or too similar, it directs a change. The company must change its name within three months by ordinary resolution.
A company that owns registered marks in its old name records the new name with the Trade Marks Registry. Form TM-P covers amending the proprietor's name where ownership has not changed by assignment or transmission. One form covers one request.
Rule 29(1) of the Companies (Incorporation) Rules, 2014 bars a change of name while annual returns or financial statements due with the Registrar are unfiled. It also bars one that has failed to pay or repay matured deposits or debentures, or interest on them. Clear the filings or payments before you apply.
The rule was substituted by the Companies (Incorporation) Third Amendment Rules, 2016 (G.S.R. 743(E) of 27 Jul 2016). The INC-24 instruction kit lists these defaults as rejection codes 1 and 2.
We run three checks before we book the general meeting:
The INC-24 kit asks for such regulator approval orders as attachments where they apply. A software or services subsidiary seldom needs one.
Members pass a special resolution altering the name clause of the memorandum and any reference to the name in the articles. The company files it in Form MGT-14 within 30 days under section 117. The INC-24 form needs the MGT-14 service request number, so MGT-14 goes in first.
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. Shorter notice works if a majority in number of members entitled to vote, holding at least 95 percent of the paid up voting capital, consent.
A wholly owned subsidiary has the parent and a nominee holder as its two members. Both must consent to shorter notice, because a majority in number of two members is both. The parent votes through an authorised representative appointed by its board under section 113.
The notice carries an explanatory statement under section 102 that gives the reason for the change. We attach to MGT-14 the certified resolution, the explanatory statement and the altered memorandum and articles. The MGT-14 fee is the normal filing fee of INR 200 to INR 600 by nominal share capital.
We pass the resolution only after RUN approval. That way the resolution names an approved name, and the 60 day clock covers both MGT-14 and INC-24.
File Form INC-24 after MGT-14, inside the 60 day reservation. Attach the certified special resolution and minutes, and any regulator approval. The fee is INR 2,000 to INR 20,000 by authorised capital. On approval, the Registrar emails a fresh certificate of incorporation in Form INC-25.
The INC-24 instruction kit sets the fee by authorised capital:
| Authorised capital | Fee for companies other than OPCs and small companies (INR) | Fee for OPCs and small companies (INR) |
|---|---|---|
| Up to INR 25,00,000 | 2,000 | 1,000 |
| Above INR 25,00,000 up to INR 50,00,000 | 5,000 | 2,500 |
| Above INR 50,00,000 up to INR 5 crore | 10,000 | Not applicable |
| Above INR 5 crore up to INR 10 crore | 15,000 | Not applicable |
| Above INR 10 crore | 20,000 | Not applicable |
A subsidiary of a foreign company pays the first column. Section 2(85) excludes a holding or subsidiary company from being a small company.
The kit also asks for a chartered accountant's certificate on turnover where the change of name follows a change in main activity. We read that as a check that a new activity word in the name matches the business. Plan for it if the new name says "Software" or "Logistics" and the old business was something else.
The certificate in Form INC-25 shows the new name with the same CIN. The INC-24 instruction kit repeats the section 13(3) rule. The change of name is complete and effective only on the issue of that certificate.
The law sets limits for some steps and none for others. RUN gives 15 days to resubmit and 60 days of reservation. MGT-14 is due within 30 days of the resolution. The Registrar has no fixed time to decide INC-24. So the clock you control runs from RUN approval to INC-24 filing.
| Step | Statutory limit | Source |
|---|---|---|
| Resubmission of RUN when marked | Within 15 days | Rule 9 |
| Reservation of the approved name | 60 days from approval | Section 4(5)(i) |
| Notice of general meeting | 21 clear days, or shorter with 95 percent consent | Section 101 |
| Filing the special resolution | Within 30 days of passing, in MGT-14 | Section 117 |
| Filing INC-24 | Within the 60 day reservation; the kit counts from the name application | Section 4(5)(i); INC-24 instruction kit |
| Registrar's decision on INC-24 | No fixed limit | Not prescribed |
| GST amendment for the new legal name | Within 15 days of the change | CBIC GST FAQ 3.6 |
| GST officer's approval | Within the time rule 19 allows; the portal approves an untouched core field application automatically | Rule 19, CGST Rules, 2017; GST portal guide |
| Showing the former name on stationery | For two years after the change | Section 12(3)(c) proviso |
| Trademark owner's application to rectify | Within three years of the change | Section 16(1)(b) |
With a parent that signs quickly, we aim to file INC-24 within two weeks of RUN approval. Registrar processing then sets the end date, and it is not under the company's control.
Update PAN first, because GST and the bank check the name against PAN. Then file the GST core field amendment within 15 days, update the IEC on the DGFT portal, and send the bank the new certificate. Letterheads, invoices and the website must show the former name for two years under section 12(3)(c).
| Record | What to file or send | Timing |
|---|---|---|
| PAN and TAN | Request for change in PAN and TAN data with the INC-25 certificate | First, before GST and the bank |
| GST | Core field amendment of the legal name in Form GST REG-14 | Within 15 days of the change |
| IEC | Modification on the DGFT portal; the IEC number stays the PAN | Before the next shipment |
| Bank and AD bank | Letter with INC-25, the resolution and the altered memorandum and articles | Before the next payment or remittance |
| Trademarks owned by the company | Form TM-P to amend the proprietor's name | Before the next renewal or enforcement step |
| EPFO, ESIC, professional tax, shops and establishments | Name change on each portal or with each authority | As each law requires |
| Udyam, LEI and DPIIT recognition, if held | Update on the Udyam, LEI issuer and Startup India portals | No fixed limit; before the next use |
| Letterheads, invoices, website, signboards | New name with "formerly" the old name | From the INC-25 date, for two years |
| Contracts and customers | Notice of the new name with the INC-25 certificate | From the INC-25 date |
The CBIC GST FAQ 4.3 lists the name of business among the fields that need the proper officer's approval. FAQ 3.6 says the amendment is due within 15 days of the change. Rule 19 of the CGST Rules, 2017 governs the officer's approval. Our guide to GST registration for foreign owned companies covers the portal.
The IEC is the company's PAN, so the number does not change. The name on the DGFT record must still match. See our page on the IEC for foreign owned companies for the annual update rule.
Customers keep deducting TDS against the same PAN, so tax credits still reach the company. We send customers the INC-25 certificate so their vendor masters and TDS statements carry the new name.
Contracts signed in the old name stay binding, because the company is the same legal person. We do not sign them again. We send a notice of change of name with the certificate, and we use the new name in renewals and amendments.
FEMA has no separate filing for a change of name, on our reading of the RBI reporting directions. We tell the AD bank so that later FC-GPR, FC-TRS and FLA filings match its records.
Start the Indian name change once the parent has fixed its new name and cleared the Indian trademark position. Reserve the Indian name, pass the resolution and file INC-24 inside 60 days. Switch invoices, contracts and the website on the INC-25 date, not the parent's launch date.
The Indian name usually follows the pattern "parent name + India + Private Limited". Rule 8(2)(k) ignores a place name added to a name that has none. So "Northwind Data India Private Limited" conflicts with an existing "Northwind Data Private Limited". Rule 8 lets the existing company give a no objection resolution, but the 12 Mar 2026 advisory says such consents will not be considered for exact or similar names. We search the MCA company master and the trademark register before the parent announces anything.
Plan the dates around the Indian process, which the parent's legal team cannot speed up. We give the parent a dependency list: the consent letter for the mark, board minutes, the general meeting and signatures. If the parent launches first, the Indian company keeps its old name until INC-25 issues. It can add a line such as "a Northwind group company".
Intercompany agreements need a look too. A brand licence from the parent to the subsidiary may need amending for the new mark. Royalty terms feed into transfer pricing and TDS. Our page on transfer pricing between a US parent and its Indian subsidiary covers the documentation.
If the subsidiary's registered office is also moving, run the two changes in parallel, not in one resolution. Our page on changing the registered office sets out that process. For a quote, see our change of legal name service.
Yes. Section 16(1)(a) lets the Central Government direct a change where a company's name is identical to, or too like, an existing company's name. Section 16(1)(b) does the same on a trademark owner's application within three years. The company must comply within three months by ordinary resolution.
Under section 16(2), the company gives notice to the Registrar within 15 days of the change, with the Central Government's order. The Registrar then updates the certificate of incorporation and the memorandum.
If the company does not comply, section 16(3) lets the Central Government allot a new name. The Registrar enters it and issues a fresh certificate, and the company must use that name. The proviso keeps the company's right to change it later under section 13.
Section 4(5)(ii)(b) gives the Registrar a separate power where a name was reserved on wrong or incorrect information. After a hearing, it may direct a change within three months by ordinary resolution. It may also strike the company off or petition for winding up.
Sections 4, 13 and 16 of the Companies Act were not amended in 2026. The current filing route dates from 2020 and 2023. Three developments in 2026 are covered below.
| Area | Old position | New position | Date | Instrument |
|---|---|---|---|---|
| Name reservation route | RUN or SPICe+ for any reservation | SPICe+ for new companies; RUN for change of name | 23 Feb 2020 | Rule 9, Companies (Incorporation) Amendment Rules, 2020 of 18 Feb 2020 |
| Forms on the V3 portal | RUN and INC-24 on the V2 portal | RUN and INC-24 substituted as V3 web forms | 23 Jan 2023 | Companies (Incorporation) Amendment Rules, 2023 |
| Name checks | Rules 8 to 8B only | MCA advisory to stakeholders on name reservation, as reported in law firm updates | 12 Mar 2026 | MCA advisory of 12 Mar 2026 |
| Companies Act amendments | Not applicable | Corporate Laws (Amendment) Bill, 2026 introduced; not law | 23 Mar 2026 | Bill No. 85 of 2026 |
| Forms and name rules | INC-24 and rules 8, 8A and 9 | Draft rules reported to propose an E-CHNG form and changes to the name rules; final notification not confirmed | 8 Apr 2026 | MCA public notice on draft Companies (Incorporation) Amendment Rules, 2026 |
On 12 Mar 2026, the day after this page's publish date, MCA issued an advisory to stakeholders on name reservation. We could not open the advisory on mca.gov.in, so these points come from law firm updates that link to it. Read the advisory before you rely on them.
That last point is stricter than the no objection proviso in rule 8, so we now plan for a clean name rather than a consent.
The Corporate Laws (Amendment) Bill, 2026 (Bill No. 85 of 2026) was introduced in the Lok Sabha on 23 Mar 2026 and sent to a Joint Parliamentary Committee. The PRS tracker shows the committee's report dated 3 Aug 2026 and no passage by either House. The Bill was not law on 23 Oct 2026. It touches names in two ways:
On 8 Apr 2026, MCA published a public notice on draft Companies (Incorporation) Amendment Rules, 2026 for comment. Secondary summaries say a single E-CHNG form would replace INC-24 and that the name tests would change. We could not open the draft, so treat that as a proposal. We could not confirm a final notification 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, INC-24 and rules 8, 8A and 9 apply.
A US company renames itself from Acme Analytics Inc. to Northwind Data Inc. Its Indian subsidiary, Acme Analytics India Private Limited, has authorised capital of INR 1 crore. The parent owns the Northwind mark in India in classes 9 and 42. The subsidiary renames to Northwind Data India Private Limited.
The timeline, counted from the board meeting on Day 0:
The MCA fees work out as follows:
The MCA fees total INR 11,600. The subsidiary is not a small company, so the lower INC-24 column does not apply.
Now assume two things go wrong. First, the subsidiary has not filed its AOC-4 for FY 2024-25. Rule 29(1) bars INC-24 until that filing is made, and the rebrand waits.
Second, the company files MGT-14 on Day 50 instead of Day 9. That is 13 days after the Day 37 limit. The additional fee for a delay of up to 30 days is 2 times the normal fee. That adds INR 1,200 to the normal INR 600, so MGT-14 costs INR 1,800.
To have us run a name change after a group rebrand, email [email protected]. Send the new name, the parent's trademark details and the latest MCA filings list.
Reserve the new name through RUN, pass a special resolution, and file it in Form MGT-14 within 30 days. Then apply in Form INC-24 under section 13(2) of the Companies Act, 2013 and rule 29. The change is complete when the Registrar issues a fresh certificate of incorporation in Form INC-25.
An existing company uses three forms. RUN reserves the new name, MGT-14 files the special resolution and INC-24 seeks approval under section 13(2) of the Companies Act, 2013. The Registrar then issues the fresh certificate in Form INC-25. Summaries of a draft published on 8 Apr 2026 say a new E-CHNG form would replace INC-24, but we could not confirm that it is notified.
No. Rule 9 of the Companies (Incorporation) Rules, 2014, in force in its current form from 23 Feb 2020, uses SPICe+ for a new company's name. A change of name uses the RUN web service. The MCA's SPICe+ FAQs also say that RUN must be filed for a change of name.
Section 4(5)(i) of the Companies Act, 2013 reserves a new name for an existing company for 60 days from approval. A name for a new company is reserved for 20 days. The company must file Form INC-24 within the 60 days, or reserve the name again.
MCA charges a RUN fee of INR 1,000 and the normal MGT-14 filing fee of INR 200 to INR 600. INC-24 costs INR 2,000 to INR 20,000 by authorised capital. For a subsidiary with authorised capital of INR 1 crore, the INC-24 fee is INR 10,000. Late annual filings must be cleared first.
No. Rule 29(1) of the Companies (Incorporation) Rules, 2014 bars a change of name while annual returns or financial statements due with the Registrar are unfiled. It also bars one that has not repaid matured deposits or debentures, or interest. Clear the default first, then apply.
Yes. Section 13(1) of the Companies Act, 2013 allows the memorandum, including the name clause, to be altered only by special resolution. Section 13(2) adds the Central Government's written approval, given by the Registrar in Form INC-24. The resolution is filed in Form MGT-14 within 30 days under section 117.
Under section 13(3) of the Companies Act, 2013, the change is effective only when the Registrar issues the fresh certificate in Form INC-25. Until then the company keeps its old name on invoices, contracts and filings. Section 13(10) gives an alteration no effect before registration.
No. The CIN, PAN, TAN and GSTIN numbers stay the same, because the company remains the same legal person. Only the name on each record changes. The company files a PAN data change, a GST core field amendment and an IEC modification so each record shows the new name.
Yes. The name of business is a field that needs the proper officer's approval. CBIC's GST FAQs say the amendment is due within 15 days of the change. Rule 19 of the CGST Rules, 2017 governs the officer's approval. We update the PAN data first, because GST matches the legal name to PAN.
Only with the trademark owner's consent where the mark is registered in the class of the company's business. Rule 8A of the Companies (Incorporation) Rules, 2014 treats such a name as undesirable without consent. Section 16(1)(b) of the Companies Act, 2013 also lets the trademark owner seek a change within three years.
Not for three years. Rule 8A(1)(w) of the Companies (Incorporation) Rules, 2014 makes a name released on a change of name undesirable for another company for three years from the date of change. The exception is a direction from the competent authority in a compromise, arrangement or amalgamation.
The proviso to section 12(3)(c) of the Companies Act, 2013 covers a company that changed its name in the last two years. It must print its former name with its current name. That applies to letterheads, bills, notices and official publications. Most companies write "formerly" followed by the old name.
No. The company remains the same legal person with the same CIN and PAN, so contracts in the old name stay binding. We send counterparties a notice of change of name with the INC-25 certificate and use the new name in renewals. Registered trademarks need a Form TM-P filing.
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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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.
Read the guide ↗ServiceTransfer pricing support for Indian subsidiaries, with transaction review, documentation and guidance on Form 3CEB or Form 48 for your reporting period.
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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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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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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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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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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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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 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-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-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 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 & 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 & 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 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 & 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 & 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 & 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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