COMPLIANCE
What 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.
Compliance
Written by CA Nandini Hasija, Krystal7 Consultants. Last updated 23 October 2026.
The DPDP Rules 2025 were notified as G.S.R. 846(E) on 13 Nov 2025 under the Digital Personal Data Protection Act, 2023. The Data Protection Board was established that day. Consent manager rules apply from 13 Nov 2026. Notice, consent, security, breach reporting, rights and transfer rules apply from 13 May 2027. A foreign company is covered when it processes data in India, or offers goods or services to people in India.
This page covers who the Act reaches, the phased dates, notice and consent, and fiduciary duties. It also covers significant data fiduciaries, transfers abroad, breach reporting, the Board and penalties. It ends with a worked breach timeline and a readiness checklist for an Indian subsidiary.
The core duties apply from 13 May 2027, eighteen months after the Rules were published on 13 Nov 2025. That date covers notice, consent, security, breach reporting, erasure, rights and transfers. Rules on consent managers start on 13 Nov 2026. The Board and its procedure rules have applied since 13 Nov 2025.
The Ministry of Electronics and Information Technology (MeitY) published three notifications on 13 Nov 2025:
The PIB release of 14 Nov 2025 announced the Rules the next day, so some summaries give 14 Nov. The gazette date is 13 Nov 2025. A corrigendum, G.S.R. 892(E) of 10 Dec 2025, fixed drafting errors in the Rules without changing any date.
Parliament passed the Act as Act 22 of 2023, and it received assent on 11 Aug 2023. MeitY published the draft Rules for comment as G.S.R. 02(E) on 3 Jan 2025, with comments due by 18 Feb 2025.
G.S.R. 843(E) and rule 1 of the Rules split commencement into three phases. The Board and its procedure took effect on 13 Nov 2025. Consent manager registration follows on 13 Nov 2026. Everything that changes how a business handles data follows on 13 May 2027.
| Phase | Date | Sections of the Act in force | Rules in force |
|---|---|---|---|
| On publication | 13 Nov 2025 | 1(2), 2, 18 to 26, 35, 38 to 43, 44(1) and 44(3) | Rules 1, 2 and 17 to 21 |
| One year after publication | 13 Nov 2026 | 6(9) and 27(1)(d) | Rule 4 |
| Eighteen months after publication | 13 May 2027 | 3 to 5; 6(1) to 6(8) and 6(10); 7 to 17; 27 except 27(1)(d); 28 to 34; 36 and 37; 44(2) | Rules 3, 5 to 16, 22 and 23 |
Three effects of this split catch foreign groups out:
We found no gazette notification changing these dates on the MeitY and eGazette listings by 23 Oct 2026. MeitY discussed a shorter window in 2026, so check the Gazette before you fix your programme dates. The section "What has happened since" below covers those reports.
Yes, in one case. Section 3(b) applies the Act to processing outside India if it relates to offering goods or services to Data Principals in India. A US software company selling subscriptions to Indian users is covered. A foreign company with no Indian customers, users or staff is not.
A foreign SaaS seller also faces GST on its Indian sales, as our guide to OIDAR services explains. The two regimes reach the same business from different angles.
Section 3(a) covers all processing within India of personal data collected digitally, or collected on paper and digitised later. Section 3(c) excludes processing by an individual for personal or domestic purposes, and data the person or a legal duty has made public.
| Situation | Is the Act engaged? | Main provision | Practical note |
|---|---|---|---|
| Foreign SaaS company sells to Indian businesses and users, with no Indian entity | Yes, for Indian users' data | Section 3(b) | Notice, consent, security and a contact person for Indian users |
| Indian subsidiary processes its own employees' data | Yes | Section 3(a); section 7(i) | Employment is a legitimate use, so consent is not needed for employment purposes |
| Indian subsidiary sends staff data to the parent's global HR system | Yes | Sections 3(a), 8 and 16 | The subsidiary stays the fiduciary for that data and must secure the transfer |
| Indian capability centre processes data of foreign residents for the parent under a contract | Mostly exempt | Section 17(1)(d) | Sections 8(1) and 8(5) still apply, so security safeguards remain |
| Indian subsidiary processes Indian customers' data as the parent's vendor | Yes, as a processor | Sections 8(1) and 8(2) | The fiduciary needs a contract with the processor |
| Foreign company only buys from Indian suppliers | Only for Indian contact persons' data, if processed in India | Section 3 | Usually limited to business contact data |
The capability centre exemption deserves care. Section 17(1) switches off most of Chapter II, all of Chapter III and section 16 for this processing. It keeps section 8(1) on responsibility and section 8(5) on security safeguards. A centre that loses foreign customer data can still face the INR 250 crore penalty for weak safeguards. Our guide to setting up a global capability centre covers the rest of the structure.
A Data Fiduciary decides why and how personal data is processed, alone or with others (section 2(i)). A Data Processor processes data on its behalf (section 2(k)). The fiduciary carries the duties and stays responsible for its processors under section 8(1). A processor may act only under a valid contract (section 8(2)).
In a foreign group, the roles often split across entities:
The Act has no separate rule for intra group transfers. We draft a group data processing agreement that names the fiduciary for each data set and binds each processor to rule 6 safeguards. Our legal advisory team drafts these agreements.
Section 5 requires a notice with every consent request, or before it. Rule 3 requires the notice to stand alone and be clear. It must list the personal data and the specific purpose. It must link to the website or app where the person can withdraw consent, exercise rights and complain to the Board.
The Act gives two lawful grounds under section 4: consent, or a legitimate use under section 7. Consent under section 6 must be free, specific, informed, unconditional and unambiguous, given by a clear affirmative action. Withdrawal must be as easy as giving consent (section 6(4)).
Section 7 lists the legitimate uses. Two matter most for a subsidiary:
So an Indian employer does not need consent to run payroll or appraisals. It still needs security, accuracy, erasure and grievance processes for that data from 13 May 2027.
Consent managers start earlier. Rule 4 and section 6(9) apply from 13 Nov 2026. A consent manager must be an Indian company registered with the Board. Part A of the First Schedule requires a net worth of at least INR 2 crore.
Section 8 sets the core duties from 13 May 2027. The fiduciary must keep data accurate, take reasonable security safeguards and report breaches. It must erase data once the purpose ends, publish a contact person and run a grievance process. The Rules give each duty its detail.
| Duty | Provision | What the Rules add | Applies from |
|---|---|---|---|
| Responsibility for processors | Section 8(1), 8(2) | Contract with each processor | 13 May 2027 |
| Reasonable security safeguards | Section 8(5) | Rule 6: encryption or masking, access control, logs and monitoring, backups; keep logs for one year | 13 May 2027 |
| Breach intimation | Section 8(6) | Rule 7: each affected person without delay; Board report within 72 hours | 13 May 2027 |
| Erasure when the purpose ends | Section 8(7) | Rule 8: three year periods and 48 hours' notice for listed platforms | 13 May 2027 |
| Retention for state purposes | Rule 8(3); Seventh Schedule | Personal data, traffic data and logs kept for at least one year | 13 May 2027 |
| Contact person or Data Protection Officer | Section 8(9) | Rule 9: publish business contact details prominently | 13 May 2027 |
| Grievance redress | Section 8(10), section 13 | Rule 14: publish the process and resolve within 90 days | 13 May 2027 |
| Rights of access, correction, erasure, nomination | Sections 11 to 14 | Rule 14: means of request on the website or app | 13 May 2027 |
Rule 6 lists the safeguards in plain terms. They include encryption, obfuscation, masking or virtual tokens, access controls, logs that make access visible, monitoring and backups. The fiduciary keeps the logs and the related personal data for one year to detect and remedy breaches, unless another law needs longer.
Rule 8 sets erasure periods only for large platforms in the Third Schedule. These are ecommerce entities and social media intermediaries with at least 2 crore registered users in India. Online gaming intermediaries qualify at 50 lakh users. Data is erased three years after the person last engaged, after 48 hours' notice. Other fiduciaries erase when the purpose is served, under section 8(7).
Rule 7 requires two intimations. The fiduciary tells each affected Data Principal without delay, in plain language. It also tells the Board without delay. A detailed report follows within 72 hours of becoming aware, or a longer period the Board allows. Both duties start on 13 May 2027.
| Intimation | To whom | Deadline | Contents | Provision |
|---|---|---|---|---|
| First notice to each affected person | Every affected Data Principal | Without delay | What happened, likely consequences, steps taken, steps the person can take, contact details | Rule 7(1); section 8(6) |
| First notice to the Board | Data Protection Board | Without delay | Description of the breach, its nature, extent, timing, location and likely impact | Rule 7(2) |
| Detailed report to the Board | Data Protection Board | Within 72 hours, or a longer period the Board allows | Facts and causes, mitigation, findings on who caused it, remedial steps, and the notices given to people | Rule 7(2) |
| Cyber incident report | Indian Computer Emergency Response Team (CERT-In) | Within six hours of noticing a reportable incident | Incident details in the agency's format | CERT-In directions No. 20(3)/2022-CERT-In of 28 Apr 2022 under section 70B of the IT Act |
The CERT-In clock is much shorter and runs under the Information Technology Act, 2000. The two regimes run side by side, so one incident can trigger both reports. We keep one incident log and file each report from it.
Our reading is that the 72 hour clock runs from the moment the fiduciary becomes aware of the breach. A processor's delay in telling the fiduciary does not stop the clock, so processor contracts should require notice within hours.
A significant data fiduciary is a fiduciary, or a class of them, that the Central Government notifies under section 10. The factors include the volume and sensitivity of data, risk to people, and effects on sovereignty, security and public order. It must appoint an India based Data Protection Officer and an independent data auditor, and run impact assessments and audits.
Section 10(2) and rule 13 set the extra duties:
We found no notification naming any significant data fiduciary by 23 Oct 2026. Large platforms, health and financial data processors and companies handling children's data at scale should plan as if they may be named. A breach of section 10 duties carries up to INR 150 crore under the Schedule.
Yes, unless the Central Government restricts transfers to a notified country or territory under section 16(1). The Act uses a restricted list, not an approved list. Rule 15 lets the Centre set requirements, by general or special order, on making transferred data available to a foreign State or its agencies. Sector laws with stricter rules prevail under section 16(2).
What this means for a group sending Indian data to a parent or a cloud region abroad:
From 13 May 2027, we record each outbound data flow with the country, the recipient, the purpose and the safeguards. That register answers the Board's questions and any future section 16 notification.
If you plan to keep data in India instead, our guide to the data centre India tax holiday covers the incentives, rules and approvals.
Section 9 requires verifiable consent from a parent or lawful guardian before processing data of a child under 18. It bans processing likely to harm a child's well being, and tracking, behavioural monitoring or targeted advertising aimed at children. Rule 10 sets the verification methods, and rule 12 lists exemptions.
Rule 10 requires the fiduciary to check that the person consenting is an identifiable adult. It can rely on identity details it already holds or a virtual token from a trusted source such as DigiLocker. Rule 12 and the Fourth Schedule exempt listed classes and purposes, such as healthcare, education and real time safety, from parts of section 9.
For an edtech, gaming or consumer app with Indian users, this is the costliest change. A breach of section 9 carries up to INR 200 crore under the Schedule.
The Data Protection Board of India, established on 13 Nov 2025 under section 18, inquires into breaches, directs remedies and imposes penalties. It works as a digital office. Appeals go to the Telecom Disputes Settlement and Appellate Tribunal within 60 days under section 29. Penalties run up to INR 250 crore for each breach listed in the Schedule.
| Schedule item | Breach | Maximum penalty |
|---|---|---|
| 1 | Failure to take reasonable security safeguards (section 8(5)) | INR 250 crore |
| 2 | Failure to notify the Board or affected people of a breach (section 8(6)) | INR 200 crore |
| 3 | Breach of the duties for children (section 9) | INR 200 crore |
| 4 | Breach of the extra duties of a significant data fiduciary (section 10) | INR 150 crore |
| 5 | Breach of a Data Principal's duties (section 15) | INR 10,000 |
| 6 | Breach of a voluntary undertaking accepted by the Board (section 32) | Up to the penalty for the original breach |
| 7 | Any other breach of the Act or Rules | INR 50 crore |
Section 33(2) makes the Board weigh the nature, gravity and duration of the breach and the type of data. It also weighs repetition, any gain made or loss avoided, mitigation and proportionality. A person must exhaust the fiduciary's grievance process before complaining to the Board, under section 13(3).
The Board's members were not in place when MeitY invited applications on 6 May 2026. Its circular F. No. 2(1)/2026-Pers.I sought one Chairperson and four Members, including at least one legal expert. We found no official notice appointing the Chairperson or Members by 23 Oct 2026. Check the MeitY website and the Gazette for the Board's constitution.
Map the data, name the fiduciary for each data set, and fix the contracts with group processors. Then rewrite notices, build the rights and grievance process, set up breach reporting to both the Board and CERT-In, and record outbound transfers. Most of this work takes months, so start in 2026.
A software subsidiary holds customer, employee and vendor data from day one, as our guide to software company registration in India shows. We sequence the programme in this order:
Employee data needs its own track. Section 7(i) covers employment purposes, but staff still get rights of access, correction and grievance. Exit files and committee records under the POSH Act hold sensitive data, so set access controls and retention periods for them. Our note on termination and final dues covers the exit process those files support.
The Act had been on the statute book since 2023. The dates and machinery arrived with the November 2025 notifications. The table lists each step.
| Date | Old position | New position | Instrument |
|---|---|---|---|
| 11 Aug 2023 | No general data protection law; section 43A of the IT Act and 2011 rules | DPDP Act, 2023 enacted, not yet in force | Act 22 of 2023 |
| 3 Jan 2025 | No rules | Draft DPDP Rules published; comments to 18 Feb 2025 | G.S.R. 02(E) |
| 13 Nov 2025 | Act not in force | Board provisions in force; Board established in the National Capital Region | G.S.R. 843(E); G.S.R. 844(E) |
| 13 Nov 2025 | Draft rules | Final DPDP Rules 2025 with phased commencement | G.S.R. 846(E) |
| 10 Dec 2025 | Drafting errors in the Rules | Corrections, no change of dates | G.S.R. 892(E) |
| 6 May 2026 | Board without members | Applications invited for a Chairperson and four Members | MeitY circular F. No. 2(1)/2026-Pers.I |
| 13 Nov 2026 | No consent manager regime | Consent manager registration with the Board | Section 6(9); rule 4 |
| 13 May 2027 | Section 43A of the IT Act and the 2011 rules | Full DPDP duties, penalties and transfer rules; section 43A omitted | Section 44(2); rules 3, 5 to 16, 22 and 23 |
This guide was first published on 3 Jan 2026. Since then, MeitY invited applications for the Board's Chairperson and Members on 6 May 2026. Practitioner reports in February 2026 said MeitY put a proposal to industry on 23 Jan 2026. It would shorten the eighteen month window to twelve months for some duties, with comments due by 4 Feb 2026. We found no gazette notification that changes the dates by 23 Oct 2026, so the table above still shows the law. We treat the proposal as unconfirmed until it appears in the Gazette.
Scenario 1. A breach at a US company's Indian subsidiary. A US software company sells subscriptions to Indian businesses and runs customer support from a Pune subsidiary. On Tuesday 8 Jun 2027 at 11:00 IST, the subsidiary's security team finds that a misconfigured storage bucket exposed support tickets. The tickets hold names, phone numbers and emails of Indian customers' staff.
The subsidiary is the fiduciary for its own support data, and the parent is the fiduciary for its platform data. Both run the same incident log. The clocks run as follows:
| Step | Deadline | Working |
|---|---|---|
| Report to CERT-In | Tuesday 8 Jun 2027, 17:00 IST | Six hours from 11:00 |
| First notice to the Board | Without delay, so on 8 Jun 2027 | Rule 7(2) |
| Notice to each affected person | Without delay, in plain language | Rule 7(1) |
| Detailed report to the Board | Friday 11 Jun 2027, 11:00 IST | 72 hours from 11:00 on 8 Jun |
| Logs kept for review | At least until 8 Jun 2028 | One year under rule 6 |
Suppose a customer's employee then asks on Thursday 1 Jul 2027 for a summary of the data held about her. Rule 14 caps the grievance process at 90 days, and we apply the same limit to rights requests, so the outer date is Wednesday 29 Sep 2027. We aim for 30 days.
The exposure is two Schedule items. Weak safeguards (item 1) carry up to INR 250 crore, and a late breach notice (item 2) up to INR 200 crore. The Board fixes any amount under section 33(2), so a quick notice and full mitigation reduce the risk.
Scenario 2. Erasure on a large platform. A foreign ecommerce marketplace has 2.4 crore registered users in India, so the Third Schedule applies. A user last bought on 15 Jan 2026 and never returned. Rule 8 counts three years from the later of the last engagement and the commencement of the Rules.
The Rules were published on 13 Nov 2025, but rule 8 itself starts on 13 May 2027. If "commencement" means publication, the later date is the user's last purchase, so erasure falls on 15 Jan 2029. If it means the start of rule 8, the later date is 13 May 2027, so erasure falls on 13 May 2030.
| Reading of "commencement" | Start of the three years | Erasure date | Notice by |
|---|---|---|---|
| Publication of the Rules | 15 Jan 2026 (later than 13 Nov 2025) | 15 Jan 2029 | 13 Jan 2029 |
| Commencement of rule 8 | 13 May 2027 (later than 15 Jan 2026) | 13 May 2030 | 11 May 2030 |
We plan for the earlier date, 15 Jan 2029, and send the 48 hour notice by 13 Jan 2029. Rule 8(3) still requires the platform to keep the related logs and traffic data for at least one year from processing.
Our regulatory compliance advisory team can run the data inventory and readiness review for your Indian subsidiary.
In three phases from G.S.R. 846(E) of 13 Nov 2025. Rules 1, 2 and 17 to 21 on the Board applied on publication. Rule 4 on consent managers applies from 13 Nov 2026. Rules 3, 5 to 16, 22 and 23, which hold the main business duties, apply from 13 May 2027.
Yes, if it offers goods or services to people in India. Section 3(b) of the Digital Personal Data Protection Act, 2023 covers processing outside India in connection with that activity. A foreign SaaS company with Indian users must meet the notice, consent, security and breach duties for their data from 13 May 2027.
Yes. Section 3(a) covers all digital processing within India. The subsidiary is a Data Fiduciary for its employees' and Indian customers' data. Processing of foreign residents' data under a contract with a foreign party is largely exempt under section 17(1)(d). Security duties under section 8(5) still apply.
No, for employment purposes. Section 7(i) treats processing for employment, and for protecting the employer from loss or liability, as a legitimate use. The employer still owes security, accuracy, erasure and grievance duties under section 8, and employees keep their rights of access and correction.
Rule 7 requires notice to each affected person without delay, and to the Data Protection Board without delay. A detailed report must reach the Board within 72 hours of becoming aware, or a longer period the Board allows. CERT-In's separate six hour reporting duty under the IT Act also applies.
Yes, unless the Central Government restricts transfers to a notified country under section 16(1). Rule 15 lets the Centre set requirements about access by foreign States. Stricter sector laws continue under section 16(2). We found no restricted country notified by 23 Oct 2026.
A Data Fiduciary or class notified by the Central Government under section 10 of the DPDP Act, based on data volume, sensitivity and risk. It must appoint a Data Protection Officer based in India and an independent data auditor. Rule 13 requires an impact assessment and audit every twelve months.
Only if it is notified as a Significant Data Fiduciary, under section 10(2)(a). Every other fiduciary must publish the business contact details of a Data Protection Officer or another person who answers processing questions. Section 8(9) and rule 9 of the DPDP Rules 2025 set this duty.
The Schedule sets maximums of INR 250 crore for weak security safeguards and INR 200 crore each for missed breach notices and children's duties. It sets INR 150 crore for significant data fiduciary duties and INR 50 crore for other breaches. The Board fixes the amount under section 33(2).
Rule 14 of the DPDP Rules 2025 requires fiduciaries and consent managers to publish a grievance process that resolves grievances within 90 days at most. The PIB backgrounder of 17 Nov 2025 applies the same limit to access, correction and erasure requests. The duty applies from 13 May 2027. A person must use the fiduciary's grievance process before complaining to the Board, under section 13(3).
An India based company registered with the Data Protection Board that lets people give, manage, review and withdraw consent. Section 6(9) and rule 4 apply from 13 Nov 2026. Part A of the First Schedule requires a net worth of at least INR 2 crore, among other conditions.
Yes, until 13 May 2027. Section 44(2) of the DPDP Act omits section 43A of the Information Technology Act, 2000 from that date, under G.S.R. 843(E). Until then, the 2011 rules on sensitive personal data still bind a body corporate handling such data in India.
File an appeal with the Telecom Disputes Settlement and Appellate Tribunal within 60 days of receiving the order, under section 29 of the DPDP Act. Rule 22 of the DPDP Rules 2025 requires the appeal to be filed digitally, with fees on the pattern of the TRAI Act.
Get verifiable consent from a parent or lawful guardian before processing data of anyone under 18, under section 9 and rule 10. Stop tracking, behavioural monitoring and targeted advertising aimed at children. Check the Fourth Schedule exemptions under rule 12 for healthcare, education and safety purposes.
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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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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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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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ComplianceStatutory accounts, audit, Ind AS and ROC filings for a foreign owned Indian subsidiary: the 2026 financial reporting obligations founders must meet.
Read the guide ↗CalculatorSeparate incorporation costs, operating runway and equity funding before approving an India setup budget.
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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.
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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.
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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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.
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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.
Read the guide ↗ServiceFEMA compliance for foreign companies in India: every RBI form (FC-GPR, FLA, FC-TRS, ECB, ODI), deadlines, penalties, and a fixed fee partner to file them all.
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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.
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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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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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.
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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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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ComplianceHow 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.
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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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.
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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.
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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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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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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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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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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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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 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-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 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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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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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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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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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 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 & 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 & 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 & 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 & 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 & 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 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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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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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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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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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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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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