COMPLIANCE
The 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.
Compliance
Written by CA Nandini Hasija, Krystal7 Consultants. Last updated 23 October 2026.
POSH compliance in India means meeting the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. Every employer with 10 or more employees at an office must constitute an Internal Committee under section 4, with an external member. It must adopt a policy, train staff and finish inquiries within 90 days. The committee files an annual report with the District Officer. The fine for failure is up to INR 50,000 under section 26.
This page covers who the Act protects, the committee, policy and training, complaint timelines, reports, SHe-Box and penalties. It also shows how to adapt a parent's global policy. It ends with a worked complaint timeline and a checklist.
POSH compliance is the set of duties the POSH Act, 2013 and the 2013 Rules place on every employer in India. A foreign owned subsidiary has the same duties as an Indian company. It must constitute an Internal Committee (IC), adopt and publicise a policy, train staff, act on findings within 60 days and report every year. Section 4 names the body the Internal Complaints Committee, and section 2(h) shortens it to Internal Committee.
The Act came into force on 9 Dec 2013 under S.O. 3606(E). The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Rules, 2013 (G.S.R. 769(E)) were notified the same day. We cite the text hosted by the Delhi High Court. The Supreme Court's judgment in Aureliano Fernandes v. State of Goa of 12 May 2023 is the leading ruling on how committees must work.
The labour codes that started on 21 Nov 2025 did not replace the POSH Act. It sits alongside them. The four codes are covered in our overview of the new labour codes for foreign owned companies.
Three features surprise foreign parents:
The Act protects any woman who alleges sexual harassment at a workplace, whatever her age and whether or not she is employed there. "Workplace" under section 2(o) covers private offices and any place an employee visits for work, including employer transport. "Employee" includes contract workers, probationers, trainees and apprentices, and in our reading interns and consultants.
| Term | Meaning under the Act | Section | What it reaches in a subsidiary |
|---|---|---|---|
| Aggrieved woman | A woman of any age, employed or not, who alleges sexual harassment | 2(a) | Employees, visitors, client staff, job applicants |
| Employee | Regular, temporary, ad hoc or daily wage staff, hired directly or through a contractor, including coworkers, contract workers, probationers, trainees and apprentices, paid or unpaid | 2(f) | Staff on the subsidiary's payroll and staff supplied by an agency or employer of record; in our reading, interns and consultants too |
| Employer | In the private sector, the person responsible for management, supervision and control of the workplace | 2(g) | The Indian company, acting through its board and managers |
| Workplace | Offices and establishments, plus any place visited arising out of or during employment, including employer transport | 2(o) | Client sites, offsites, travel, cabs and, in our reading, an employee's home while working |
| Sexual harassment | Unwelcome physical contact, a demand for sexual favours, sexually coloured remarks, showing pornography, or other unwelcome sexual conduct | 2(n) | Conduct in person, by chat, email or video call |
Section 3(2) adds five circumstances that can amount to harassment. They include an implied promise of preferential treatment, a threat about employment, and a hostile or humiliating work environment.
The ministry's release of 6 Feb 2026 confirms that economic dependency on the employer is not a condition for protection. So an intern or a consultant from a vendor is protected at your office.
The Act protects women only. A gender neutral global policy can extend the company's own process to everyone, but the statutory route under the Act is for women complainants.
The employer constitutes the IC by a written order under section 4(1). It sets one up at each office or administrative unit located at a different place. Section 4(2) sets the members: a senior woman employee as presiding officer, at least two employees, and one external member. At least half the members must be women. Members serve up to three years.
| Seat | Who qualifies | Rule | Our practice |
|---|---|---|---|
| Presiding officer | A woman employed at a senior level at the workplace | Section 4(2)(a) | Choose someone outside the reporting line of the largest teams |
| Presiding officer if no senior woman is available | A woman nominated from another office or unit of the workplace, failing that from another workplace of the same employer or another department or organisation | Proviso to section 4(2)(a) | Look within the Indian company first, because the parent is a separate employer |
| Employee members | At least two, preferably committed to the cause of women, or with social work experience or legal knowledge | Section 4(2)(b) | Pick from different functions and both genders |
| External member | One member from an NGO or association committed to the cause of women, or a person familiar with sexual harassment issues | Section 4(2)(c) | Engage on a written letter with fees, confidentiality and conflict terms |
| Gender balance | At least half the members nominated must be women | Proviso to section 4(2) | Recheck after every resignation |
| Term | Not more than three years from the date of nomination | Section 4(3) | Diary renewal dates |
Section 4(5) requires removal of a member who breaches confidentiality, is convicted of an offence or is found guilty in a disciplinary proceeding. The vacancy is then filled by fresh nomination.
The quorum matters at hearings. Rule 7 needs at least three members, including the presiding officer, present at the inquiry. A four member committee therefore cannot afford two absences.
A subsidiary with offices in Gurugram and Bengaluru needs a committee for each office, under section 4(1). We often see one committee named for "India". That fails the text where the offices are in different cities.
The external member comes from a non governmental organisation or association committed to the cause of women. Or the member is a person familiar with issues relating to sexual harassment. The 2013 Rules include social workers with five years' relevant experience, and people familiar with labour, service, civil or criminal law.
The external member exists to give the committee independence. We apply four tests before appointing one:
The 2013 Rules provide INR 200 a day plus travel for holding proceedings, payable by the employer. In practice external members charge a professional fee agreed in the engagement letter.
Section 19 lists ten duties for every employer. They include a safe workplace, displaying the penal consequences and the IC order, regular workshops and facilities for the committee. Others cover help with criminal complaints, treating harassment as misconduct under the service rules and monitoring the committee's reports. The 2013 Rules add a written internal policy, orientation for committee members and publication of the members' names and contacts.
| Section 19 clause | Duty | How we implement it |
|---|---|---|
| (a) | Provide a safe working environment, including safety from people the staff meet at work | Visitor and client conduct rules; cab and travel policies |
| (b) | Display the penal consequences of sexual harassment and the order constituting the IC | Poster at each office and on the intranet |
| (c) | Organise workshops and awareness programmes at regular intervals, and orientation for IC members | Annual staff session; induction for joiners; IC training each year |
| (d) | Provide facilities to the IC or LC for dealing with complaints and inquiries | A private room, secure email and a record keeper |
| (e) | Help secure the attendance of the respondent and witnesses | Leave and travel approved for hearings |
| (f) | Make available the information the committee needs | Access logs, chat records and rosters on request |
| (g) | Give help to the woman if she chooses to file a criminal complaint | A named contact and legal support |
| (h) | Start action under the law against the perpetrator if she wishes, including a non employee | Escalation to the client or vendor; police complaint support |
| (i) | Treat sexual harassment as misconduct under the service rules and start action for it | A misconduct entry in the code of conduct and the India annexure |
| (j) | Monitor the timely submission of reports by the IC | A named owner and a calendar reminder for the annual report |
The Supreme Court's general directions of 12 May 2023 (para 77) tell government bodies, authorities and statutory bodies to publish the committee's composition and contact details on their websites. The same direction covers the online complaint procedure and the internal policies. The directions do not name private employers, but we publish the same details on the careers or contact page of a client's site.
Training works best as a short annual session with real scenarios from Indian offices. The IC needs separate training on running an inquiry, since its findings must survive an appeal.
A woman files a written complaint within three months of the incident, or of the last incident in a series. The IC can extend this by up to three months for recorded reasons. The inquiry must finish within 90 days. The IC reports within 10 days of finishing, and the employer acts within 60 days of the report.
| Step | Time limit | Provision |
|---|---|---|
| Written complaint by the woman, or by a permitted person on her behalf | Within 3 months of the incident or last incident | Section 9(1); rule 6 |
| Extension of the complaint period | Up to 3 further months, with reasons recorded | Proviso to section 9(1) |
| Conciliation, if she asks for it | Before the inquiry starts; no monetary settlement | Section 10 |
| Copy of the complaint to the respondent | Within 7 working days of receipt | Rule 7 |
| Respondent's reply with documents and witnesses | Within 10 working days of receiving the copy | Rule 7 |
| Ex parte proceedings | After three consecutive absences and 15 days' written notice | Rule 7 |
| Completion of the inquiry | Within 90 days | Section 11(4) |
| Report of findings to the employer | Within 10 days of completing the inquiry | Section 13(1) |
| Employer acts on the recommendations | Within 60 days of receiving the report | Section 13(4) |
| Appeal against the recommendations | Within 90 days of the recommendations | Section 18 |
The complainant files six copies with supporting documents under rule 7. Parties cannot bring a legal practitioner into the inquiry. Where the respondent is an employee, the inquiry follows the service rules that apply to the respondent, under section 11(1).
Section 16 bars publication of the complaint, the identities of the parties and witnesses, and the proceedings. Under the 2013 Rules, a person who breaches it pays a penalty of INR 5,000, which the employer recovers.
In a harassment case, the IC inquiry comes first and the disciplinary order follows its recommendation. Our guide to termination and retrenchment under the IR Code covers the dismissal steps.
During the inquiry, section 12 lets the IC recommend a transfer of either party, or leave for the woman of up to three months. Rule 8 lets it stop the respondent from assessing her work. At the end, the IC can recommend action under the service rules and compensation, or action against a malicious complainant.
The outcomes break down as follows:
Section 21 requires the IC to prepare an annual report for each calendar year and submit it to the employer and the District Officer. Rule 14 lists its contents. Section 22 requires the employer to include the number of cases and their disposal in its own annual report. For a company, the board report carries the disclosure.
| Report | Prepared by | Sent to | Timing | Provision |
|---|---|---|---|---|
| IC annual report | Internal Committee | Employer and District Officer | Each calendar year | POSH Act, section 21; rule 14 |
| Employer annual report | Employer | In its annual report, or to the District Officer if it has none | Each year | POSH Act, section 22 |
| Board report statement on IC constitution | Board of directors | Shareholders, and the Registrar with AOC-4 | Each financial year | Companies (Accounts) Rules, 2014, rule 8(5)(x), inserted by G.S.R. 725(E) of 31 Jul 2018 |
| Board report numbers on complaints and the Maternity Benefit Act statement | Board of directors | Shareholders, and the Registrar with AOC-4 | Each financial year from 14 Jul 2025 | Companies (Accounts) Second Amendment Rules, 2025, G.S.R. 357(E) |
| IC details and annual report upload | Employer or nodal officer | SHe-Box portal | When the committee changes and each year | MWCD backgrounder of 12 Feb 2026 |
Rule 14 asks for five items. They are complaints received, complaints disposed of, cases pending for more than 90 days, workshops held and the action taken.
Neither the Act nor the 2013 Rules set a date for filing with the District Officer, and the ministry's backgrounder of 12 Feb 2026 gives none. Ask the District Officer of your district for any notified date and format, and keep the acknowledgement.
The board report statement came through the Companies (Accounts) Amendment Rules, 2018 (G.S.R. 725(E) of 31 Jul 2018), which inserted clause (x) in rule 8(5). The ministry's release of 11 Feb 2022 records the change.
The Companies (Accounts) Second Amendment Rules, 2025 (G.S.R. 357(E) of 30 May 2025) took effect on 14 Jul 2025. They added complaints received, disposed of and pending for more than 90 days, and a statement on Maternity Benefit Act compliance. Read the amended Companies (Accounts) Rules, 2014 on the MCA website for the clause numbers before you draft the board report. Our guide to the AOC-4 and MGT-7 annual filing covers the board report.
SHe-Box is the Ministry of Women and Child Development's portal at shebox.wcd.gov.in, launched in its current form on 29 Aug 2024. Women can file complaints that route to the right IC or Local Committee. Workplaces upload their IC member details, annual reports and training records. The Supreme Court has allowed states to run their own portals.
The ministry's backgrounder of 12 Feb 2026 describes the portal's features. It tracks complaints in real time, supports several languages and holds a central repository of committees that "was previously not available". Nodal officers keep the data current.
Take up is large. The ministry's Rajya Sabha reply, released on 1 Apr 2026, says over 1,61,000 public and private workplaces had onboarded by 27 Mar 2026. They had updated details of over 68,460 ICs, and 777 Local Committees were listed.
State and district authorities enforce through the Supreme Court's orders in the Aureliano Fernandes matter:
In practice, a district women and child development office or labour office may write asking for committee details or a SHe-Box upload. We answer with the IC order, the member list and the latest annual report. Check whether your state runs its own portal before you assume SHe-Box alone is enough.
Section 26 fines an employer up to INR 50,000 for failing to constitute an IC or to act under sections 13, 14 or 22. The same fine applies to a breach of any other provision or rule. A second conviction attracts twice the punishment. It can also lead to cancellation, withdrawal or non renewal of a licence or registration the business needs.
Two smaller penalties sit outside section 26:
The fine is small next to the other costs. A badly run inquiry can be set aside. In Aureliano Fernandes, the Supreme Court set aside a High Court judgment that upheld a dismissal. It sent the inquiry back to the Complaints Committee to continue from the stage reached on 5 May 2009. The parent's own global reporting may also treat a POSH failure as a control failure.
Keep the parent's code of conduct, but add an India annexure that follows the Act. The annexure names the IC for each office and gives the three month complaint window. It explains conciliation, sets the 90 day inquiry and 60 day action periods, and gives the appeal route. A global hotline must hand an Indian complaint by a woman to the IC.
| Feature of a typical global policy | What India requires | Fix in the India annexure |
|---|---|---|
| Gender neutral protection | Statutory route for women complainants | Keep the global cover, and state that women also have the statutory IC route |
| Investigation by HR, ethics or an outside firm | Inquiry by the IC with an external member | Route Indian complaints by women to the IC; investigators can assist the IC |
| Open ended investigation timelines | Inquiry within 90 days; report in 10 days; action in 60 days | Set the statutory dates in the procedure |
| Settlement or separation payments to close a case | Conciliation without a monetary settlement | Allow conciliation only at her request and without money |
| Respondent can bring counsel | No legal practitioner in the inquiry | State this in the procedure |
| Retaliation clause | Duties under section 19 and confidentiality under section 16 | Add the INR 5,000 confidentiality penalty and the bar on publication |
| Global annual statistics | Calendar year IC report to the District Officer, and board report numbers | Add both reports to the India compliance calendar |
| Parent executive as decision maker | The Indian employer acts on the IC report within 60 days | Give the Indian board or director the authority to act |
Two cases need a written protocol. The first is a respondent who works for the parent or a group company, such as a visiting executive. The IC can still inquire into conduct at the Indian workplace. Section 19(h) requires the employer to start action against a non employee if she wishes. Agree in advance that the parent will make the person available and act on the findings.
The second is a complaint by a man or a non binary person. The Act does not cover it, so the company's own policy governs. We run it through the same committee members under the company policy, and record that the statutory powers do not apply.
Committee records hold sensitive personal data. Our note on the DPDP Rules 2025 covers retention and access controls for that data.
A workplace with fewer than 10 workers does not constitute an IC. Complaints go to the Local Committee of the district under section 6(1). The employer still has the section 19 duties, so it should adopt a short policy, display the Local Committee's details and train staff. It should constitute the IC on reaching 10 employees.
We track headcount at each office, not across India, because section 4(1) works office by office. Contract workers and trainees count as employees under section 2(f), and in our reading so do interns, so a team of eight payroll staff and three interns has 11 employees. Workers supplied through an employer of record are still employees at your workplace under section 2(f). Our comparison of an employer of record and a subsidiary covers that model.
The Act itself has not changed since 2013. Enforcement has. The table lists the main steps with their dates and instruments.
| Date | Old position | New position | Instrument |
|---|---|---|---|
| 12 May 2023 | No court directions on verifying committees and publishing their details | Union, States, authorities and statutory bodies to verify committees and publish composition, contacts and complaint procedure | Supreme Court, Aureliano Fernandes, para 77 |
| 29 Aug 2024 | Older SHe-Box complaint system | New SHe-Box portal with a central repository of committees | MWCD launch |
| 3 Dec 2024 | No court directed district survey of private ICs | District Officers to survey public and private organisations; states can run their own SHe-Box | Supreme Court order |
| 14 Jul 2025 | Board report stated IC compliance only | Board report adds complaint numbers and a Maternity Benefit Act statement | Companies (Accounts) Second Amendment Rules, 2025 |
| 12 Aug 2025 and 6 Jan 2026 | Survey by District Officers alone | Survey with Labour Commissioners and upload to SHe-Box | Supreme Court orders |
| 10 Feb 2026 | Most states had filed general compliance affidavits | Remaining states given four weeks; states to file affidavits on ICs in government and private establishments | Supreme Court order |
| 27 Mar 2026 | Not applicable | Over 1,61,000 workplaces onboarded and over 68,460 ICs updated (data as on 27 Mar 2026) | MWCD reply, PIB release of 1 Apr 2026 |
Scenario 1. A complaint after an offsite. A Singapore company's Bengaluru subsidiary holds a team offsite in Goa on 12 Feb 2026. An analyst says a senior manager made sexually coloured remarks there. The offsite counts as a workplace under section 2(o), because she attended it for work. She files a written complaint with the Bengaluru IC on Monday 23 Mar 2026.
The three month window from 12 Feb 2026 runs to 12 May 2026, so the complaint is in time. The IC counts working days as Monday to Friday and, for this illustration, ignores public holidays.
| Step | Date | Working |
|---|---|---|
| Complaint received | Monday 23 Mar 2026 | Within 3 months of 12 Feb 2026 |
| Copy sent to the manager | By Wednesday 1 Apr 2026 | 7 working days from 23 Mar |
| Manager receives the copy | Friday 27 Mar 2026 | Sent by email and courier |
| Manager's reply due | Friday 10 Apr 2026 | 10 working days from 27 Mar |
| Inquiry complete | By Friday 19 Jun 2026 | Inside 90 days from 23 Mar, which ends Sunday 21 Jun |
| Report to the employer | By Monday 29 Jun 2026 | 10 days from 19 Jun |
| Employer acts | By Friday 28 Aug 2026 | 60 days from 29 Jun |
| Last day for appeal | Sunday 27 Sep 2026 | 90 days from 29 Jun |
We count the 90 days from the complaint, which is the stricter reading of section 11(4).
Scenario 2. Compensation in instalments. The IC finds the allegation proved. It recommends a written warning and withholding of the manager's next increment. It also recommends compensation of INR 2,40,000 to the analyst under sections 13(3) and 15. The manager's monthly wages are INR 1,20,000, and section 15 allows payment in instalments.
The employer deducts INR 30,000 a month for eight months (2,40,000 ÷ 8). That is 25 percent of wages, which keeps the deduction within the 50 percent cap in section 18(3) of the Code on Wages, 2019. The action order also records how the employer will recover any balance if he leaves early.
Our regulatory compliance advisory team can set up the committee, the annexure and the reporting calendar for your Indian subsidiary.
Yes. The POSH Act, 2013 applies to every employer of a workplace in India, whatever its ownership. A subsidiary of a US, UK or Singapore company must constitute an Internal Committee under section 4 at each office with 10 or more employees. It must also adopt a policy, train staff and report every year.
Ten. Section 6(1) sends complaints from workplaces with fewer than 10 workers to the district Local Committee. An office with 10 or more employees needs its own Internal Committee under section 4. Count contract workers, trainees and apprentices, because section 2(f) treats them as employees. We count interns and consultants too.
Section 4(2) requires a senior woman employee as presiding officer and at least two employee members. The employee members should be committed to the cause of women or have social work or legal knowledge. One external member completes the committee. At least half the members must be women. Members hold office for up to three years under section 4(3).
Section 4(2)(c) allows a member of a non governmental organisation or association committed to the cause of women. It also allows a person familiar with sexual harassment issues. The 2013 Rules include social workers with five years' relevant experience and people familiar with labour, service, civil or criminal law. The employer pays the member's fees.
Not in place of the Internal Committee. The POSH Act gives the IC the inquiry role and civil court powers under section 11(3). A global team can support the IC with evidence and logistics. The IC's findings and the Indian employer's action within 60 days remain the statutory steps.
Three months from the incident, or from the last incident in a series, under section 9(1). The Internal Committee can extend the period by up to three more months if circumstances prevented the woman from filing, recording its reasons in writing. The complaint must be in writing, and the committee helps if she cannot write it.
Section 11(4) requires the inquiry to finish within 90 days. Under rule 7, the respondent gets a copy within 7 working days and replies within 10 working days. The committee reports within 10 days of finishing under section 13(1), and the employer acts within 60 days under section 13(4).
No. Section 10 allows conciliation at the woman's request before the inquiry starts, but no monetary settlement can be the basis of conciliation. Compensation is possible only after a completed inquiry, under sections 13(3) and 15. The employer deducts it from the respondent's salary or the respondent pays it.
Rule 14 lists five items. They are complaints received in the calendar year, complaints disposed of, cases pending for more than 90 days, workshops held and the action taken. The Internal Committee sends the report to the employer and the District Officer under section 21.
Since 2018, rule 8(5) of the Companies (Accounts) Rules, 2014 requires a statement that the company complied with the rules on constituting the Internal Committee. From 14 Jul 2025, the board report also gives complaints received, disposed of and pending beyond 90 days, and a Maternity Benefit Act compliance statement.
The POSH Act does not mention SHe-Box. The ministry's backgrounder of 12 Feb 2026 says workplaces are required to upload committee details, annual reports and training records. Supreme Court orders since 3 Dec 2024 direct District Officers to collect and upload this data, so we upload it for every client office.
A fine of up to INR 50,000 under section 26(1) of the POSH Act, 2013. A second conviction attracts twice the punishment and can lead to cancellation, withdrawal or non renewal of a licence or registration the business needs. Breach of confidentiality carries a separate INR 5,000 penalty.
No. Section 2(a) defines an aggrieved woman, so the statutory complaint route is for women. A company's global policy can protect everyone, and we run complaints by men or non binary staff through the same committee under the company policy. That process does not carry the Act's statutory powers.
In our reading, yes. Section 2(o) covers any place an employee visits arising out of or during the course of employment, and includes a dwelling place or house. Harassment on a video call or chat during work is within the Act, so the committee can inquire into it.
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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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ComplianceThe four labour codes took effect on 21 Nov 2025. What a foreign owned subsidiary must change on wages, PF, gratuity, fixed term staff, final pay, hours and state rules, with the salary arithmetic.
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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.
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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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.
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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 ↗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.
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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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