COMPLIANCE
When a new Indian company must register its office under the state shops and establishments Act, which states levy professional tax, how the labour codes fit in, and a 12 person cost example for Bengaluru and Gurugram.
Compliance
Written by CA Nandini, Krystal7 Consultants. Last updated 26 October 2026.
A new Indian company needs a shops and establishments registration in every state where it opens an office, within the period that state's Act sets. That is 30 days from starting work in Karnataka, Haryana and Telangana, 60 days in Maharashtra and Gujarat, and 90 days in Delhi. Professional tax is a separate state tax on employment, capped at ₹2,500 a person a year by Article 276 of the Constitution. Karnataka, Maharashtra, Tamil Nadu, Telangana, Gujarat and West Bengal levy it. We found no professional tax law for Haryana, Delhi or Uttar Pradesh on India Code.
This page is for founders and finance teams of foreign owned companies opening a first office in India. It explains each registration and gives a state by state table for nine states. It then covers the labour codes, our filing order after incorporation and the penalties for delay. A worked example compares a 12 person team in Bengaluru and in Gurugram. We read every Act and portal cited here on 26 Oct 2026.
A shops and establishments registration is the labour department's record of your office. The office must then follow the state rules on working hours, holidays, leave and wages. Each state has its own Act, so there is no single national form. A software office counts even though it sells nothing over a counter.
The Karnataka labour department's FAQ on its eKarmika portal shows why. Its definition of a commercial establishment covers an administrative service where the staff mainly do office work. Most state Acts use similar wording, so a back office, an engineering centre and a sales office all fall inside.
The registration is per office, not per company. A subsidiary with a Pune office and a Bengaluru office registers twice, once under each state's Act. Our comparison of Bengaluru, Hyderabad, Pune and Gurugram shows how each state changes the compliance list.
The clock starts when the office starts work, not on the date of incorporation. A company incorporated in October with an office that opens in December counts its days from December. Most states also give a smaller office a lighter route.
| State | Law that applies to an office | Who registers | Time limit after the office starts work | Validity |
|---|---|---|---|---|
| Karnataka | Karnataka Shops and Commercial Establishments Act, 1961, section 4 | Every establishment | 30 days | 5 years, then renewal (auto renewal on self certification under G.O. of 11 Jun 2019) |
| Maharashtra | Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017, sections 6 and 7 | 10 or more workers register; fewer than 10 give an intimation | 60 days | Period the applicant requests, up to ten years; renew online at least 30 days before expiry (section 6(3)) |
| Haryana | Punjab Shops and Commercial Establishments Act, 1958, as amended for Haryana, section 13 | Every establishment | 30 days | Renewable by 31 March every three years |
| Delhi | Delhi Shops and Establishments Act, 1954, section 5 | Every establishment | 90 days | As the Delhi rules prescribe |
| Tamil Nadu | Tamil Nadu Shops and Establishments Act, 1947, section 3 as substituted in 2023, and section 3-A | 10 or more workers register; fewer than 10 give an intimation | Six months | No renewal clause in section 3 as substituted in 2023 |
| Telangana | Telangana Shops and Establishments Act, 1988, section 3 | Every establishment | 30 days | Up to the next 31 December, with renewal under section 4 |
| Gujarat | Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019, sections 6 and 7 | 10 or more workers register; fewer than 10 give an intimation | 60 days | Until a change in ownership or nature of business |
| West Bengal | West Bengal Shops and Establishments Act, 1963, section 16 | Every shop and establishment | Period set by the rules (check at filing) | Renewal after three years under section 16(6) as printed on India Code |
| Uttar Pradesh | Uttar Pradesh Dookan Aur Vanijya Adhishthan Adhiniyam, 1962, section 4-B | Every shop and commercial establishment | Three months | As the rules prescribe, renewable under section 4-C |
Source: the Acts as published on India Code (indiacode.gov.in) and the Karnataka G.O. LD 241 LET 2018 of 11 Jun 2019 on karmikaspandana.karnataka.gov.in, read 26 Oct 2026.
Professional tax is a state tax on employment and on some professions and trades. Entry 60 of the State List gives states the power to levy it. Article 276(2) of the Constitution caps what one person pays the state or a local body at ₹2,500 a year.
For a company, professional tax has two parts. The first is the tax on salaries, which the employer deducts from each employee's pay and deposits with the state. The second, in some states, is a flat tax on the company itself. Karnataka charges ₹2,500 a year to persons registered under its GST Act, and Maharashtra charges ₹2,500 a year to companies.
The employer holds a registration certificate for the salary deductions. The company holds a separate enrolment certificate for its own tax. Maharashtra calls these PTRC and PTEC, and the state tax department uses those labels on its challans.
| State | Professional tax law | Levied on salaries? | Top salary rate | Company's own tax |
|---|---|---|---|---|
| Karnataka | Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 | Yes | ₹200 a month from ₹25,000 salary, ₹300 in February | ₹2,500 a year if registered under the Karnataka GST Act |
| Maharashtra | Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 | Yes | ₹200 a month, ₹300 in February (men above ₹10,000, women above ₹25,000) | ₹2,500 a year (Schedule I, entry 18) |
| Haryana | No state professional tax law found on India Code | No | Not applicable | Not applicable |
| Delhi | No professional tax law found on India Code | No | Not applicable | Not applicable |
| Tamil Nadu | Tamil Nadu Urban Local Bodies Act, 1998, section 117-C (Chennai) | Yes, half yearly | ₹1,250 a half year above ₹75,000 half yearly income | Check at filing |
| Telangana | Telangana Tax on Professions, Trades, Callings and Employments Act, 1987 | Yes | ₹200 a month above ₹20,000 | Check at filing |
| Gujarat | Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 | Yes | ₹200 a month (Schedule I, entry 1) | Check at filing |
| West Bengal | West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 | Yes | Check at filing | Check at filing |
| Uttar Pradesh | No state professional tax law found on India Code | No | Not applicable | Not applicable |
Sources: India Code; MahaGST rate schedule as on 31 Mar 2025; Greater Chennai Corporation press release of 4 Aug 2026; Telangana Commercial Taxes Department schedule, read 26 Oct 2026.
This is the table we work from when a client opens an office. A cell reads "check at filing" only where the official source we could reach on 26 Oct 2026 did not settle the point.
| State | S&E law and portal | Registration deadline and fee basics | PT levied | Employer registration | PT return frequency and due date |
|---|---|---|---|---|---|
| Karnataka | 1961 Act; eKarmika portal of the labour department | 30 days from starting work; fee ₹5,400 for 10 to 19 employees under Schedule I as substituted in 2024 | Yes | Registration certificate under section 5(1), within 30 days; enrolment certificate for the company under section 5(2) | Monthly statement and payment within 20 days after the month (section 6A); annual return within 60 days after the year (section 6) |
| Maharashtra | 2017 Act; online application to the Facilitator, who issues a Labour Identification Number | 60 days; fee as prescribed (check at filing); intimation only below 10 workers | Yes | PTRC under section 5(1) and PTEC under section 5(2), within 30 days of liability; filed on mahagst.gov.in | Monthly return by the 15th in the first year and where last year's tax was ₹1,00,000 or more; otherwise annual return by 15 March; PTEC paid by 31 March |
| Haryana | Punjab Act of 1958 as amended for Haryana; hrylabour.gov.in | 30 days; fee worked out on the portal from the nature of business | No | Not applicable | Not applicable |
| Delhi | 1954 Act; labourcis.nic.in, or the S&E option in AGILE-PRO-S at incorporation | 90 days; no fee, certificate issued in real time | No | Not applicable | Not applicable |
| Tamil Nadu | 1947 Act as amended in 2018, 2021 and 2023; state labour department portal (check at filing) | Six months for 10 or more workers; certificate within 24 hours or deemed granted; fee as prescribed | Yes, through the local body | Employer deducts under section 117-C of the Urban Local Bodies Act, 1998; registration with the corporation (check at filing) | Half yearly; Chennai deducts in the August and January pay bills and the August deduction is due by 30 September with the Form 14 return |
| Telangana | 1988 Act; labour department portal (check at filing) | 30 days; deemed registered if no order in 30 days; provisional registration within 24 business hours | Yes | Registration certificate in Form 1A on an application in Form I, within 30 days of liability | Return in Form V; due date check at filing |
| Gujarat | 2019 Act; state labour department (check at filing) | 60 days for 10 or more workers; intimation below 10; fee as prescribed | Yes, collected by the Designated Authority (municipal corporation, municipality, panchayat or the state) | Registration certificate under section 5; period as prescribed (check at filing) | Check at filing |
| West Bengal | 1963 Act; state labour department (check at filing) | Period set by the rules (check at filing) | Yes | Registration certificate under the 1979 Act (check the period at filing) | Check at filing |
| Uttar Pradesh | 1962 Act; state labour department (check at filing) | Three months; fee as prescribed | No | Not applicable | Not applicable |
Sources: India Code; eKarmika; mahagst.gov.in; hrylabour.gov.in; labour.delhi.gov.in; mca.gov.in AGILE-PRO-S page; chennaicorporation.gov.in; tgct.gov.in, all read 26 Oct 2026. The West Bengal professional tax portal did not load for us on that date.
Section 4(3) gives 30 days from the date the office starts work, and section 4(4) makes the certificate valid for five years. A Government Order of 11 Jun 2019 replaced the separate renewal process with renewal on self certification and online payment.
The fee table changed recently. Notification LD 219 LET 2023 of 29 Nov 2024, published in the Karnataka Gazette of 1 Jan 2025, substituted Schedule I. An office with 10 to 19 employees now pays ₹5,400, and one with 1 to 9 pays ₹810. The eKarmika SOP manual still shows ₹4,000, so we pay the gazette amount.
On professional tax, a 2025 amendment raised the yearly salary tax from ₹2,400 to ₹2,500, according to the Act's statement of objects. Act 22 of 2026 treats an enrolled person who has paid the full year's tax as having filed the return, from 1 Apr 2026.
An office with ten or more workers applies online within 60 days under section 6. The applicant chooses the validity, up to ten years, and renews online at least 30 days before expiry. An office with fewer than ten gives an online intimation within 60 days under section 7.
Professional tax dates changed in 2026. Amendment rules notified on 28 Feb 2026 moved the monthly return to the 15th of the month. They also moved the annual return from 31 March to 15 March. A new employer files monthly for its whole first year under rule 11A. Trade Circular 01T of 2026 records the department's move to a new system on mahagst.gov.in.
Section 13(3) of the Punjab Act, as it applies in Haryana, gives 30 days from the start of work. Section 13(2), as amended by Haryana Act No. 1 of 1997, makes the certificate renewable by 31 March every three years. The labour portal's procedure page says a provisional registration issues if the inspector does not approve within 24 hours.
We found no Haryana professional tax law on India Code, and the Excise and Taxation Department's portal shows no professional tax service. We do not deduct professional tax on Gurugram payrolls.
Section 5(5) allows 90 days, and the labour department says registration is free and granted in real time. MCA's AGILE-PRO-S page asks new Delhi companies to opt for it at incorporation. The labour department portal will not provide a first time registration. On our Delhi incorporations we tick that option in SPICe+.
Tamil Nadu has rewritten its registration rule three times since 2018. Under the 2023 version, an office with ten or more workers applies within six months of starting business. The certificate is deemed granted if the inspector does not issue it within 24 hours. An office with fewer than ten gives an intimation within six months under section 3-A.
Professional tax in Tamil Nadu is a local body tax. In Chennai, section 117-C of the Tamil Nadu Urban Local Bodies Act, 1998 makes the employer deduct it at half yearly slabs.
A registration is deemed granted if the inspector passes no adverse order within 30 days, and a provisional registration issues within 24 business hours. The Act as printed makes the certificate valid only up to the next 31 December. Rule 3 of the professional tax rules asks for a separate registration in each assessing authority's area.
Gujarat's 2019 Act follows the Maharashtra model of registration at ten workers and intimation below that. Section 28 charges ₹10,000, including the registration fee, to anyone found running an establishment without registration. Professional tax goes to the Designated Authority for the area, so we confirm that authority for the office address before the first payroll.
West Bengal's section 16(1) leaves the deadline to the rules. Its professional tax portal did not load for us, so we state no slabs or dates. Uttar Pradesh gives three months under section 4-B and has no professional tax law on India Code.
The four labour codes came into force on 21 Nov 2025. We read the Gazette of India Extraordinary No. 5146 of that date, which carries S.O. 5322(E) for the Code on Wages. Our guide to the new labour codes covers the other notifications and the central rules.
The Occupational Safety, Health and Working Conditions Code, 2020 (OSH Code) adds its own registration. Section 2(1)(u) defines an establishment as a place where ten or more workers are employed. Section 3(1) requires the employer to apply electronically within 60 days of the Code applying to it. The registering officer can accept a late application on payment of a late fee.
The OSH Code did not repeal the state shops Acts. Section 3(8) treats an establishment already registered under a Central Labour law, or another notified law, as registered under the Code. The employer must still give the registering officer its details. In practice a Bengaluru office with twelve engineers can need both its Karnataka registration and an OSH Code registration.
| Obligation | Law | Trigger | Time limit |
|---|---|---|---|
| Shops and establishments registration or intimation | State Act | Office starts work (some states only at 10 workers) | State specific, 30 days to six months |
| OSH Code registration | OSH Code, section 3 | 10 or more workers | 60 days from applicability |
| Professional tax registration | State professional tax Act | First salary above the state threshold | 30 days of liability in Karnataka, Maharashtra and Telangana |
| EPFO code | Code on Social Security | Allotted at incorporation through AGILE-PRO-S; coverage at 20 employees | At incorporation |
| ESIC code | Code on Social Security | Allotted at incorporation through AGILE-PRO-S | At incorporation |
Sources: OSH Code text on labour.gov.in; Gazette of India Extraordinary No. 5146 of 21 Nov 2025; MCA AGILE-PRO-S page; PIB factsheet on the Code on Social Security, read 26 Oct 2026.
The labour codes change working conditions as well as registrations. Our guide on working hours, overtime and leave under the OSH Code covers those rules. Our guide on PF and ESI for foreign owned companies covers social security.
We sequence these registrations around three dates: incorporation, the bank account and the first payroll. Some registrations start inside SPICe+ itself. MCA's AGILE-PRO-S page makes EPFO and ESIC registration mandatory in that form, and GST optional. Professional tax registration is mandatory there for Maharashtra and Karnataka companies.
Karnataka's Schedule I, entry 2 charges ₹2,500 a year to persons registered or liable to be registered under the Karnataka GST Act. We therefore enrol the company in the same week its GST certificate arrives. Our compliance calendar for 2026-27 shows how these monthly dates sit beside TDS and GST.
Penalties under the older state Acts are small on paper, and newer laws are stricter. The real cost of a delay is usually practical. A bank, a landlord or a GST officer may ask for the registration certificate, and a missing certificate holds up that step.
| State or law | What goes wrong | Consequence |
|---|---|---|
| Karnataka S&E Act, section 30(1) | Breach of section 4, including late registration | Fine up to ₹1,000 for a first offence and ₹2,000 after that |
| Karnataka PT Act, sections 11 and 12 | Tax not deducted or not paid | Interest at 1.5 percent a month; penalty of 10 percent of the tax due after a demand notice |
| Maharashtra S&E Act, section 29(1) as substituted by Mah. 56 of 2025 | Any contravention | Penalty up to ₹1,00,000 and up to ₹2,000 a day while it continues; the proviso caps the total at ₹2,000 per worker employed |
| Maharashtra PT Act, section 6(3) and rule 11C-1 | Late return; late payment | Late fee of ₹200 within 30 days and ₹1,000 after that; interest of 1.25 percent a month up to one month's delay and 2 percent a month beyond three months |
| Delhi S&E Act, section 40(1) | Any contravention | Fine of ₹25 to ₹250 |
| Gujarat S&E Act, section 28 | Running without registration | Penalty of ₹10,000, including the registration fee |
| Telangana PT Act, sections 6(5) and 7(3), and rule 24 | Late registration; late return; late payment | ₹10 to ₹20 a day for an employer's late registration; ₹5 to ₹100 a day for a late return; interest at 2 percent a month |
| OSH Code, section 3 | No registration at ten workers | Late application only with a late fee; an unregistered employer may not employ workers in the establishment |
Sources: the Acts on India Code and mahagst.gov.in; Maharashtra Profession Tax Rules, 1975, rule 11C-1; Telangana PT Rules, rule 24 on tgct.gov.in; OSH Code on labour.gov.in, read 26 Oct 2026.
These assumptions apply to both cities. A UK parent's Indian subsidiary opens its first office on 2 Nov 2026 with 12 engineers on ₹60,000 a month each. None of them manages or supervises, so all 12 are workers under section 2(1)(zzl) of the OSH Code. The company is registered for GST in the state where the office sits.
The shops and establishments statement is due within 30 days, so by 2 Dec 2026. The fee is ₹5,400 for 10 to 19 employees. The OSH Code registration is due within 60 days of applicability, so by 1 Jan 2027. The employer applies for its professional tax registration certificate within 30 days of liability.
Each employee earns over ₹25,000, so the employer deducts ₹200 a month and ₹300 in February. For the part year from November 2026 to March 2027, that is ₹200 × 4 months + ₹300 = ₹1,100 per employee. Across 12 employees the total is ₹13,200.
The company's own enrolment tax is ₹2,500 a year. The first year's professional tax cost is therefore ₹13,200 + ₹2,500 = ₹15,700. The November deduction of ₹2,400 is due with the monthly statement by 20 Dec 2026. The annual return falls due within 60 days of 31 Mar 2027.
The shops and establishments application is due on hrylabour.gov.in within 30 days, so by 2 Dec 2026. The portal works out the fee. The certificate is renewable by 31 March every three years. The OSH Code registration is due by 1 Jan 2027, as in Bengaluru.
Professional tax is nil, because we found no Haryana professional tax law. The payroll carries no professional tax line.
| Item | Bengaluru | Gurugram |
|---|---|---|
| S&E deadline | 2 Dec 2026 (30 days) | 2 Dec 2026 (30 days) |
| S&E government fee | ₹5,400 | Worked out on hrylabour.gov.in |
| OSH Code registration | By 1 Jan 2027 | By 1 Jan 2027 |
| Employee PT, Nov 2026 to Mar 2027 | ₹13,200 | Nil |
| Company PT for 2026-27 | ₹2,500 | Nil |
| First year PT total | ₹15,700 | Nil |
| Employee PT, full year (12 × ₹2,500) | ₹30,000 | Nil |
| PF | Not compulsory below 20 employees | Not compulsory below 20 employees |
Source: Karnataka Shops and Commercial Establishments Act, 1961 and Schedule I as substituted in 2024; Karnataka PT Act, 1976 as amended by Act 22 of 2026; Punjab Shops and Commercial Establishments Act, 1958 as amended for Haryana; OSH Code; PIB factsheet on PF coverage, read 26 Oct 2026.
The full year saving of ₹32,500 in Gurugram is real but small next to salary costs. It rarely decides a location by itself. For a parent comparing cities, the hiring market and office rent matter far more.
For a new office, our professional tax registration service handles these registrations, and our payroll management service runs the monthly deductions.
Yes, if the company has an office in a state whose Act covers it. The duty attaches to the establishment, not to the company form. Maharashtra, Gujarat and Tamil Nadu let an office with fewer than ten workers give an intimation instead of registering.
Usually yes, if your employees work there. The Act looks at where your people work, not who owns the building. We check that the coworking provider's address documents are accepted by the state portal before we file.
The maximum is ₹2,500 per person per year. Article 276(2) of the Constitution caps the total that one person pays to a state or a local body at that figure. State slabs must stay within it.
We found no Haryana professional tax law on India Code as at 26 Oct 2026, and the Excise and Taxation Department's portal shows no professional tax service. We do not deduct professional tax for Gurugram staff. Haryana offices still need a shops and establishments registration within 30 days.
PTRC is the registration certificate an employer holds to deduct and pay professional tax on salaries, under section 5(1) of the 1975 Act. PTEC is the enrolment certificate under section 5(2) for a person's own tax, such as a company's ₹2,500 a year. A company with employees in Maharashtra needs both.
The employee bears the tax on salary, and the employer deducts and deposits it. The employer is liable if it fails to deduct. In Karnataka, section 11 treats such an employer as an assessee in default and charges interest at 1.5 percent a month.
Yes, if it is registered under the Karnataka GST Act. Schedule I, entry 2 charges ₹2,500 a year to such persons. The tax is due by 30 April for an existing enrolment, or within one month of enrolment for a new one, under section 10(2).
No. The four codes came into force on 21 Nov 2025 and replaced central labour laws, but the state shops Acts continue. An office can need both a state registration and an OSH Code registration.
Once it has ten or more workers, because section 2(1)(u) defines an establishment by that number. Section 3(1) gives 60 days from the date the Code applies. Under section 2(1)(zzl), staff employed mainly in a managerial or administrative capacity, and supervisors drawing over ₹18,000 a month, are not workers.
Partly. MCA's AGILE-PRO-S page makes EPFO and ESIC registration mandatory, and professional tax registration mandatory for Maharashtra and Karnataka companies. Shops and establishments registration there is optional and only for new Delhi companies. Other states need separate applications after incorporation.
Usually a fine or a late fee, plus practical delays. Karnataka's fine is up to ₹1,000 for a first offence, while Gujarat charges ₹10,000 for running without registration and Maharashtra allows penalties up to ₹1,00,000. Late professional tax also carries monthly interest in Karnataka, Maharashtra and Telangana.
Usually yes, in the state where the employee works. Telangana's rules tie registration to the place of work and ask for a separate registration in each assessing authority's area, and we apply the same test in other states. We check each remote employee's location before the first payroll.
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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 ↗ServicePrivate Limited company registration in India with SPICe+, DIN, PAN and TAN in about 8 to 10 working days. Zero MCA fee up to INR 15 lakh capital.
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GeneralWhat an MIS report is, the types companies use, and the monthly pack an Indian subsidiary sends its foreign parent, with KPI formulas, a ten day close, India compliance lines and a cost plus markup check.
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ComplianceAOC-4 and MGT-7 for a foreign owned Indian company in 2026: FY 2025-26 due dates from the AGM, AOC-4 XBRL and CFS, why MGT-7A is closed to subsidiaries, attachments, late fees, penalties and director disqualification.
Read the guide ↗CalculatorAdd GST to a taxable value or extract GST from an inclusive price, with a clear tax split.
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ComplianceHow the statutory audit works for a foreign owned Indian subsidiary: first auditor within 30 days, ADT-1, Ind AS or AS, CARO 2020 tests, the audit trail rule, the group pack and the AGM to AOC-4 dates.
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ComplianceEvery company other than a government company files DPT-3. See how a foreign owned subsidiary reports parent ECBs, director loans, share application money and customer advances, and when the auditor must sign.
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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GeneralA virtual CFO should give you numbers you can run a company on and keep the filings clean. Here is a ranked, honest 2026 guide for startups and foreign subsidiaries, and who each firm suits.
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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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ComplianceHow an Indian company changes its name under section 13(2) of the Companies Act, 2013, from RUN to the fresh certificate, with name rules, trademark limits, fees, timeline and the PAN, GST and IEC updates.
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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.
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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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.
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ComplianceDaily and weekly hours, overtime at twice wages, weekly holidays, annual leave after 180 days, women on night shifts, appointment letters and state rules under the OSH Code, 2020, with what an IT subsidiary must change.
Read the guide ↗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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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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ComplianceHow to end employment in India under the Industrial Relations Code, 2020. Who is a worker, notice and compensation, the 300 worker rule, fixed term staff, standing orders, the reskilling fund, misconduct and final dues.
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ComplianceHow an Indian company registers a charge with the ROC in Form CHG-1 under section 77, the 30, 60 and 120 day windows, CHG-9, CHG-4, security for an ECB from a foreign parent, the register of charges and penalties.
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ComplianceWhen Ind AS applies to a foreign owned Private Limited company in India: the INR 250 crore and INR 500 crore tests, the group company rule, voluntary adoption, IFRS differences and first time adoption.
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ComplianceHow section 188 of the Companies Act, 2013 applies to a foreign owned Indian subsidiary, from who counts as a related party to board and members' approval, Form AOC-2, transfer pricing, GST and penalties.
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ComplianceGratuity under the Code on Social Security, 2020 from 21 Nov 2025. Eligibility, the one year rule for fixed term staff, the formula on the new wage definition, the ceiling, forfeiture, nomination, payment and payroll actions.
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ComplianceWhat a UK parent should plan for in its Indian subsidiary audit: the 31 March year against a UK year end, FRS 102 or IFRS packs, ISA (UK) 600 instructions, transfer pricing and penalties.
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ComplianceThe POSH Act, 2013 for a foreign owned company in India. The Internal Committee and external member, policy, training, timelines, the District Officer report, board report disclosures, SHe-Box and penalties.
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ComplianceA dormant or low revenue Indian subsidiary still needs an audit. How section 455 dormant status works (MSC-1, MSC-3, MSC-4), the filings that never stop, the cost of doing nothing and when strike off is better.
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ComplianceWhen section 135 makes CSR compulsory for an Indian subsidiary or a branch of a foreign company, how to compute the 2 percent, the committee exemption, Schedule VII, unspent amounts, CSR-1, CSR-2 and penalties.
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ComplianceCan the parent's global audit firm audit its Indian subsidiary? Only through an Indian CA firm, within sections 141 and 144, the rotation rules, group audit instructions and NFRA oversight.
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ComplianceThe audit trail rule for accounting software in India, from the rule 3(1) proviso and rule 11(g) reporting to eight year retention, Indian backups and what a subsidiary on SAP, NetSuite or Oracle must fix.
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ComplianceHow a foreign owned Indian company appoints its first auditor within 30 days, moves to a five year term at the first AGM, files Form ADT-1, and handles rotation, casual vacancy, removal and resignation.
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ComplianceBoard meeting and AGM rules for an Indian subsidiary whose directors live abroad. Four meetings a year, the 120 day gap, notice, quorum, video conference under Rule 3, circular resolutions, minutes, AGM timing and VC AGMs.
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ComplianceWhat the DPDP Act, 2023 and the DPDP Rules 2025 mean for a foreign company or Indian subsidiary. Phased dates, notice and consent, fiduciary duties, breach reporting, transfers abroad, the Board and penalties.
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ComplianceWho can audit a US company's Indian subsidiary, how ADT-1 and the 31 March year end work with a December parent, the US GAAP bridge, CARO 2020, Form 3CEB, a month by month timeline and penalties.
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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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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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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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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 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-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-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 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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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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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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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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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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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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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-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-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 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 & 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 & 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 & 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 & RBISOFTEX stopped applying to software exports invoiced from 1 October 2026, when FEMA 23(R)/2026-RB came into force. What to do with September invoices, how the monthly EDF replaces the form, and the nine month realisation rule.
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FEMA & RBISince 1 October 2026 every exporter of services and software files a monthly Export Declaration Form (EDF) under FEMA. Who files it, where, the due dates, the nine month realisation rule and what a missed EDF costs.
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FEMA & RBIThe legal line between FDI and FPI in India: the NDI Rules 10 percent test, SEBI registration, reclassification within five trading days, tax under the Income Tax Act, 2025, reporting and the right route for a foreign parent.
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FEMA & RBIHow FEMA prices shares issued or transferred to non residents in 2026: rule 21 floor and ceiling, who values, DCF, the 90 day report, CCPS and CCD conversion, swaps, angel tax after its repeal, and rule 57 under the Income Tax Act, 2025.
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FEMA & RBIHow an Indian company files PAS-3 when a foreign investor takes shares: the 30 and 15 day clocks, attachments by route, fees, the order with FC-GPR, penalties and fixing a missed return.
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FEMA & RBIWhat RBI purpose codes are, what P0802 and P0807 mean after SOFTEX ended on 1 Oct 2026, the codes for service exports, FDI and payments to a foreign parent, and how to fix a wrong code with your bank.
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FEMA & RBIHow shares of an Indian Private Limited company move between a resident and a non resident in 2026: FEMA pricing, SH-4 and demat, stamp duty, FC-TRS within 60 days, deferred payment, capital gains, TDS and treaties.
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FEMA & RBIWhat a FIRC and an eBRC are, how to get each from your bank and the DGFT portal, the GST refund link, the 2026 FEMA export rules with EDF and nine month realisation, and fixes for missing certificates.
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FEMA & RBIHow an EEFC account works for a foreign owned Indian company or exporter in 2026: the 100 percent credit rule, permitted debits, the monthly conversion rule, interest, GST refunds, worked examples and a checklist.
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FEMA & RBIHow a foreign parent lends to its Indian subsidiary under the 2026 ECB rules: who can lend, the USD 1 billion limit, end uses, Form ECB 1 and ECB 2, late fees, withholding tax and transfer pricing.
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FEMA & RBIHow an Indian subsidiary runs a section 62(1)(a) rights issue for its foreign parent in 2026: offer periods, FEMA pricing on renounced shares, demat, PAS-3 and FC-GPR within 30 days, with a worked example.
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FEMA & RBIWho files the Annual Performance Report for overseas direct investment, the 31 December due date, when unaudited accounts are allowed, how AD banks file it in 2026, and the flat INR 7,500 late fee.
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FEMA & RBIA practical guide for foreign founders on identifying FDI automatic route sectors in India, understanding when government approval applies, and what to confirm before incorporating or accepting investment.
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FEMA & RBIForm FC-GPR, also written FCGPR: what it reports, the 30 day clock from allotment, the FIRMS portal steps through your AD bank, the certificates the form needs, and what a late filing costs.
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FEMA & RBIA practical guide for foreign founders on FDI reporting requirements in India, covering when RBI reporting applies, which filings to prepare, common mistakes, and when to bring in a compliance advisor.
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FEMA & RBIEvery legal route from an Indian subsidiary to its foreign parent with 2026 rates: dividends under treaty, royalties, buyback after April 2026, and the filings banks actually check.
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FEMA & RBIA step by step guide for foreign investors allotting shares in an Indian company: FEMA and Companies Act requirements, Automatic versus Approval Route, FMV pricing under FEMA valuation norms, FC-GPR filing on the FIRMS portal, and the post allotment compliance calendar covering PAS-3, annual return, and FLA.
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FEMA & RBIA practitioner walkthrough of FEMA compounding under the 2024 Rules: PRAVAAH filing, the INR 10,000 fee, penalty caps and the 180 day order timeline.
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FEMA & RBIThe full FDI compliance map for foreign owned companies in India: FC-GPR, FCTRS, FLA, sectoral caps and the penalties for getting reporting wrong.
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FEMA & RBIFC-GPR and FC-TRS are the two FEMA forms every foreign investor in an Indian company eventually meets. This guide sets out the difference between them in one table, explains when each applies, the 30 and 60 day filing clocks, and how to file correctly on the FIRMS portal.
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FEMA & RBIFC-GPR filing for foreign investment in India: the 30 day timeline, FIRMS portal steps, documents, LSF for delays and how to file without rejections.
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FEMA & RBILate or defective FC-GPR? Understand LSF regularisation versus compounding under the 2024 FEMA Rules, the PRAVAAH process, fees and timelines.
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FEMA & RBIHow Indian exporters net export receivables against import payables with the same overseas buyer, supplier or their group companies under FEMA, with the AD bank's role, EDPMS and IDPMS closure, write off limits and documents.
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FEMA & RBIHow FEMA treats OCI cardholders who invest in or direct Indian companies, with repatriation and non repatriation routes, FEMA and tax residence, DIN and KYC, Press Note 3, property and bank accounts.
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FEMA & RBIHow RBI computes the late submission fee for delayed FC-GPR, FC-TRS, LLP, ODI, FLA and ECB filings, the three year window, the cap, how to pay, the 2026 ECB changes and when compounding takes over.
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FEMA & RBIHow foreign partners invest in an Indian LLP under Schedule VI of the NDI Rules, with the sector test, designated partners, pricing, Form LLP(I) and LLP(II), conversion, tax and when an LLP fits.
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FEMA & RBIHow a foreign company merges into an Indian company under section 234 and rule 25A, the 2024 fast track for a foreign parent and its subsidiary, FEMA deemed approval, two year windows, tax and stamp duty.
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FEMA & RBIHow an Indian company pays a foreign supplier or its parent in advance for goods or services under the FEMA import rules in force from 1 Oct 2026, with guarantees, IDPMS, time limits and repatriation.
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FEMA & RBICase note on published RBI compounding orders for late FC-GPR, ARF and FC-TRS reporting and late share issues, with the amounts RBI charged, the compounding matrix, the late submission fee route and what to do now.
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FEMA & RBIHow rule 9(6) of the NDI Rules lets buyers and sellers defer, escrow or indemnify up to 25 percent of the price for 18 months, and how pricing, FC-TRS, escrow accounts, TDS and capital gains timing work.
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FEMA & RBIHow foreign investors fund Indian companies with CCDs, CCPS, warrants and convertible notes, with the NDI Rules, conversion pricing, coupons, tax, FC-GPR, Form CN and company law steps.
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FEMA & RBIThe time limit to realise and repatriate export value under FEMA for goods and services, the 2025 and 2026 changes, EDPMS, extension, set off, reduction and write off, and the GST refund consequences.
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FEMA & RBIHow rule 23 of the NDI Rules treats investment by a foreign owned or controlled Indian company, with the ownership and control tests, caps, pricing, the funds rule, Form DI and the annual auditor certificate.
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FEMA & 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 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 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 & 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 & 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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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 rates, holding period, withholding, treaty exemptions for Mauritius, Singapore and Netherlands sellers, buyer side fair value rules and FEMA reporting when a non resident sells unlisted Indian shares.
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TaxHow India 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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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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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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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 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 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 & 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 & 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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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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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 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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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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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 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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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 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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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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