Insights on India Entry, FEMA, Tax and Compliance

Incorporation

Section 8 Company by a Foreign Organisation in India (2026)

How a foreign foundation or company sets up a Section 8 company in India: the SPICe+ licence, FDI and FC-GPR, FCRA prior permission and the section 7 bar, tax registration under section 332, CSR-1 and the alternatives.

CA Nandini · 28 Oct 2026 · 28 min read Compliance

What ROC Penalty Orders Teach Foreign Owned Companies

We read four ROC adjudication orders against Indian subsidiaries of UK, US and Malaysian parents, with penalties from ₹45,000 to ₹18,00,000. What went wrong, why section 446B did not help, and five calendar fixes.

Nihal Srivastava · 26 Oct 2026 · 27 min read Incorporation

Apostille or Notarisation for Company Registration in India

Which 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.

CA Nandini · 24 Oct 2026 · 26 min read FEMA & RBI

Converting a Branch or Liaison Office into an Indian Subsidiary

India 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.

CA Nandini · 22 Oct 2026 · 29 min read Incorporation

Registered Office Address Proof for a New Company in India

What 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.

CA Nandini · 20 Oct 2026 · 23 min read Incorporation

How Much Authorised Capital a Foreign Subsidiary Needs: Our View

Our 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.

Nihal Srivastava · 18 Oct 2026 · 25 min read Incorporation

Company Registration Fees in India 2026: Every Government Charge

Every 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.

CA Nandini · 16 Oct 2026 · 27 min read Compliance

Shops and Establishment and Professional Tax for New Companies

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.

CA Nandini · 14 Oct 2026 · 28 min read GST

57th GST Council Meeting Recommendations Explained (8 October 2026)

What 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.

Nihal Srivastava · 13 Oct 2026 · 29 min read Cross-Border

Joint Venture Company in India with a Foreign Partner (2026)

How 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.

CA Nandini · 12 Oct 2026 · 29 min read Incorporation

Company Name Approval in India and Common Rejection Reasons

How 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.

CA Nandini · 10 Oct 2026 · 27 min read Incorporation

DSC for Foreign Directors in India, Documents and Video KYC

How 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.

CA Nandini · 08 Oct 2026 · 25 min read Incorporation

Nominee Shareholder for a Wholly Owned Subsidiary in India

A 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.

CA Nandini · 06 Oct 2026 · 28 min read Incorporation

Holding and Subsidiary Company in India Under Section 2(87)

What 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.

CA Nandini · 04 Oct 2026 · 28 min read Income Tax & TDS

Form 67 Due Date for AY 2026-27 and Foreign Tax Credit Rules

How 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.

CA Nandini · 02 Oct 2026 · 35 min read Income Tax & TDS

GAAR in India for Foreign Companies and Holding Structures (2026)

How 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.

Nihal Srivastava · 01 Oct 2026 · 39 min read Cross-Border

Business Visa India 2026 for Foreign Founders and Board Directors

What 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.

CA Nandini · 30 Sep 2026 · 42 min read FEMA & RBI

ODI Rules 2022 for Indian Companies Investing Abroad in 2026

How 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.

Nihal Srivastava · 29 Sep 2026 · 50 min read Income Tax & TDS

India Netherlands DTAA for Companies in 2026 with Rates and MFN

How 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.

CA Nandini · 28 Sep 2026 · 49 min read Income Tax & TDS

India Mauritius DTAA in 2026 with Capital Gains, PPT and Rates

How 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.

Nihal Srivastava · 27 Sep 2026 · 49 min read Tax

India Singapore DTAA for Companies in 2026 with Rates, LOB and PPT

How 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.

CA Nandini · 26 Sep 2026 · 43 min read FEMA & RBI

Branch Office in India 2026 with RBI Rules, Tax Rate and Project Office

How 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.

CA Nandini · 25 Sep 2026 · 48 min read FEMA & RBI

SOFTEX Form Discontinued: Filing Due Date and EDF Switch

SOFTEX 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.

CA Nandini · 24 Sep 2026 · 11 min read FEMA & RBI

EDF Form: How to File the Export Declaration Form (2026)

Since 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.

CA Nandini · 24 Sep 2026 · 13 min read Compliance

BEN-2 and Significant Beneficial Owners with a Foreign Parent (2026)

Section 90 and the SBO Rules for a foreign owned Indian company in 2026: the 10 percent tests, the majority stake rule, funds, BEN-1 to BEN-4, exemptions, a parent that will not disclose, penalties and a worked example.

CA Nandini · 24 Sep 2026 · 38 min read Income Tax & TDS

Place of Effective Management (POEM) in India for Foreign Companies

When 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.

Nihal Srivastava · 23 Sep 2026 · 42 min read FEMA & RBI

FDI vs FPI in India, the 10 Percent Line and Reclassification in 2026

The 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.

Nihal Srivastava · 22 Sep 2026 · 36 min read FEMA & RBI

FEMA Pricing Guidelines for Share Issue and Transfer in 2026

How 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.

CA Nandini · 21 Sep 2026 · 43 min read Income Tax & TDS

RSU vs ESOP Tax in India 2026 for Employees of a Foreign Parent

How 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.

Nihal Srivastava · 20 Sep 2026 · 43 min read Income Tax & TDS

India Germany DTAA for Companies in 2026 with Rates and PE Rules

How 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.

Nihal Srivastava · 19 Sep 2026 · 49 min read Income Tax & TDS

Lower Deduction Certificate for Non Residents in 2026 (Form 128)

How 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.

CA Nandini · 18 Sep 2026 · 42 min read Income Tax & TDS

ITR-6 for Foreign Owned Companies in 2026, Due Dates and Schedules

Which 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.

CA Nandini · 17 Sep 2026 · 41 min read Compliance

PF and ESI for Foreign Owned Companies and Expat Staff in 2026

When PF and ESI start, what they cost after the INR 25,000 ceiling, and how expats are treated as international workers, with social security agreements, certificates of coverage, due dates, damages and a worked example.

CA Nandini · 16 Sep 2026 · 39 min read Income Tax & TDS

Form 49AA in 2026 and PAN for Foreign Companies (Now Form 96)

How 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.

Nihal Srivastava · 15 Sep 2026 · 39 min read Cross-Border

Liaison Office in India in 2026 with RBI Rules, AAC and Form 162

How 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.

Nihal Srivastava · 14 Sep 2026 · 41 min read Cross-Border

Employment Visa India 2026 for Foreign Employees and Directors

Who 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.

CA Nandini · 13 Sep 2026 · 45 min read Compliance

MSME Form 1 Due Date 2026 and the 45 Day Payment Rule for Companies

A company that owes a micro or small supplier beyond 45 days files MSME Form 1 twice a year. See the due dates, the vendor check, interest at three times the RBI bank rate and the section 37(2)(g) tax rule.

CA Nandini · 12 Sep 2026 · 42 min read Cross-Border

Employer of Record vs Subsidiary in India for Foreign Companies (2026)

How 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.

Nihal Srivastava · 11 Sep 2026 · 47 min read Compliance

Winding Up of Company in India 2026 by Strike Off or Liquidation

How a foreign parent closes its Indian subsidiary in 2026: STK-2 strike off at C-PACE or voluntary liquidation under IBC section 59, with preconditions, timelines, tax and FEMA steps, and how the cash gets home.

Nihal Srivastava · 10 Sep 2026 · 47 min read Income Tax & TDS

TAN Registration for Foreign Owned Companies in India (2026)

How 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.

CA Nandini · 09 Sep 2026 · 42 min read Compliance

Compliance Calendar 2026-27 for Foreign Owned Companies in India

A month by month compliance calendar for tax year 2026-27 covering income tax under the new form numbers, GST, MCA, FEMA and labour dates for a foreign owned Private Limited company, each with its legal source.

CA Nandini · 08 Sep 2026 · 45 min read Income Tax & TDS

India UAE DTAA for Companies in 2026 with Rates, Residency and PPT

How 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.

Nihal Srivastava · 07 Sep 2026 · 49 min read General

MIS Report Format for an Indian Subsidiary of a Foreign Parent (2026)

What 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.

Nihal Srivastava · 06 Sep 2026 · 47 min read Income Tax & TDS

India UK DTAA for Companies in 2026 with Rates and Article Guide

How 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.

CA Nandini · 05 Sep 2026 · 46 min read Compliance

MGT-7 and AOC-4 Annual Filing for Foreign Owned Companies in 2026

AOC-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.

CA Nandini · 04 Sep 2026 · 39 min read Income Tax & TDS

India US DTAA for Companies in 2026 with Rates, FIS, LOB and PE

How 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.

Nihal Srivastava · 03 Sep 2026 · 46 min read FEMA & RBI

PAS-3 Return of Allotment for Shares Issued to Foreign Investors

How 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.

CA Nandini · 02 Sep 2026 · 43 min read Income Tax & TDS

Form 10F and Tax Residency Certificate in India for Non Residents (2026)

What 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.

CA Nandini · 01 Sep 2026 · 36 min read Incorporation

Director Identification Number for Foreign Directors in India 2026

How 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.

Nihal Srivastava · 31 Aug 2026 · 39 min read FEMA & RBI

Purpose Code P0802 and RBI Purpose Codes for Foreign Remittances 2026

What 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.

Nihal Srivastava · 30 Aug 2026 · 43 min read FEMA & RBI

Share Transfer between a Resident and a Non Resident in 2026

How 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.

Nihal Srivastava · 29 Aug 2026 · 43 min read FEMA & RBI

FIRC and eBRC for Export of Services from India in 2026

What 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.

CA Nandini · 28 Aug 2026 · 36 min read Compliance

Statutory Audit of a Foreign Owned Indian Subsidiary in 2026

How 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.

CA Nandini · 27 Aug 2026 · 45 min read FEMA & RBI

EEFC Account for Foreign Owned Companies and Exporters in India (2026)

How 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.

Nihal Srivastava · 26 Aug 2026 · 41 min read FEMA & RBI

External Commercial Borrowing from a Foreign Parent in India (2026)

How 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.

Nihal Srivastava · 25 Aug 2026 · 41 min read Income Tax & TDS

Tax Audit Limit 2026 and Form 26 under Section 63 for Companies

Section 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.

CA Nandini · 23 Aug 2026 · 41 min read Incorporation

INC-20A Commencement of Business for a Foreign Subsidiary in 2026

A 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.

Nihal Srivastava · 21 Aug 2026 · 36 min read Compliance

New Labour Code 2026 and What Foreign Owned Companies Must Change

The 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.

CA Nandini · 19 Aug 2026 · 46 min read FEMA & RBI

Rights Issue by an Indian Subsidiary to Its Foreign Parent in 2026

How 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.

Nihal Srivastava · 17 Aug 2026 · 40 min read Compliance

DPT-3 Return of Deposits 2026 for Foreign Owned Companies in India

Every 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.

CA Nandini · 15 Aug 2026 · 38 min read FEMA & RBI

Annual Performance Report (APR) for Overseas Investment in 2026

Who 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.

Nihal Srivastava · 13 Aug 2026 · 45 min read Cross-Border

Dividend Declaration by an Indian Subsidiary to Its Foreign Parent

How 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.

Nihal Srivastava · 11 Aug 2026 · 45 min read Incorporation

Wholly Owned Subsidiary in India: Meaning, Examples, Rules

A wholly owned subsidiary is a company whose entire share capital is held by its parent. This guide explains the meaning with examples, the Companies Act and FDI rules, and how a foreign company sets one up and runs it in India.

CA Nandini · 10 Aug 2026 · 29 min read Income Tax & TDS

Income Tax Act 2025 Changes for Foreign Owned Companies in India

A 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.

CA Nandini · 09 Aug 2026 · 45 min read General

Controlling Your Indian Subsidiary: Reporting, Audit and Costs (2026)

The reporting pack to demand, what running an Indian subsidiary really costs, how the mandatory audit works, and the warning signs from delay to fraud.

CA Nandini · 07 Aug 2026 · 5 min read General

Virtual CFO for a Foreign Subsidiary in India (2026 Guide)

What 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.

CA Nandini · 01 Aug 2026 · 8 min read Transfer Pricing

Safe Harbour Rules for Transfer Pricing in India (2026)

A 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.

CA Nandini · 31 Jul 2026 · 11 min read Income Tax & TDS

How to Avoid Permanent Establishment Risk in India

A 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.

CA Nandini · 30 Jul 2026 · 11 min read GST

GST Input Tax Credit Rules Explained (2026)

A 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.

CA Nandini · 29 Jul 2026 · 13 min read General

Virtual CFO Services Cost in India (2026)

A 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.

CA Nandini · 25 Jul 2026 · 13 min read Transfer Pricing

Master File and CbCR Requirements in India: Due Dates 2026

Who 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.

CA Nandini · 24 Jul 2026 · 52 min read Income Tax & TDS

Form 145 and 146 (Old 15CA and 15CB) for Foreign Remittances 2026

Forms 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.

CA Nandini · 23 Jul 2026 · 41 min read GST

LUT Filing for Exporters Under GST: Guide (2026)

A 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.

CA Nandini · 22 Jul 2026 · 14 min read FEMA & RBI

FDI Automatic Route Sectors in India (2026)

A 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.

CA Nandini · 21 Jul 2026 · 15 min read General

Software Company Registration in India for Foreign Founders (2026)

The structure, steps, licences, costs and transfer pricing model for a foreign parent setting up an Indian software subsidiary or dev center.

Nihal Srivastava · 20 Jul 2026 · 8 min read General

Manufacturing Company Registration in India for Foreign Parents (2026)

How a foreign parent sets up an Indian manufacturing entity: FDI route, the licence map by authority, honest timelines and the tax position in 2026.

CA Nandini · 20 Jul 2026 · 8 min read General

Chemical Company Registration in India for Foreign Investors (2026)

The FDI position, registration steps, environmental and safety licence map, and costs for foreign investors entering India's chemical sector.

Nihal Srivastava · 20 Jul 2026 · 7 min read Cross-Border

Top CA Firms for Foreign Subsidiaries in India (2026): 5 Types & Fees Compared

The 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.

Nihal Srivastava · 18 Jul 2026 · 14 min read Country Guides

India Entry and Compliance FAQ: FEMA, Registration, Costs (2026)

The 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.

Nihal Srivastava · 17 Jul 2026 · 4 min read Transfer Pricing

Form 3CEB: Applicability, Due Date, Penalties (AY 2026-27)

A 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.

Nihal Srivastava · 17 Jul 2026 · 8 min read Income Tax & TDS

Corporate Tax Rate in India for Foreign Companies: 35%+

The 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.

CA Nandini · 16 Jul 2026 · 15 min read GST

GST on Export of Services from India: Zero-Rated Rules & LUT

Zero 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.

CA Nandini · 15 Jul 2026 · 16 min read FEMA & RBI

FC-GPR (FCGPR) Filing: Full Form, Due Date, FIRMS Steps

Form 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.

CA Nandini · 14 Jul 2026 · 16 min read Incorporation

Udyam Registration for Foreign-Owned Companies in India (2026 Guide)

Yes, a foreign-owned Private Limited company can register on Udyam. The revised thresholds, the portal steps, and what changes when the entity has FDI.

CA Nandini · 13 Jul 2026 · 12 min read Spotlight

Best FEMA Consultants in India (2026): How Foreign Founders Should Choose

How to actually compare FEMA consultants in India: seven evaluation criteria, the filing deadlines your consultant must never miss, and fee expectations.

CA Nandini · 11 Jul 2026 · 15 min read Transfer Pricing

Arm's Length Price Methods in India: 6 Methods Explained for Founders

The 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.

CA Nandini · 10 Jul 2026 · 17 min read Incorporation

SPICe+ Form Guide 2026: Part A, Part B and Fees

The 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.

CA Nandini · 09 Jul 2026 · 22 min read Income Tax & TDS

TDS on Payments to Non Residents under Section 393 (2026 Guide)

How 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.

Nihal Srivastava · 09 Jul 2026 · 46 min read GST

GST Registration for Foreign Companies in India

A founder focused guide to when foreign companies need GST registration in India, covering supplies, deputations, entity setup, and the questions to resolve before applying.

CA Nandini · 08 Jul 2026 · 11 min read FEMA & RBI

FDI Reporting in India: FC-GPR, FC-TRS and FLA Deadlines

A 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.

Nihal Srivastava · 07 Jul 2026 · 12 min read Incorporation

Choosing an India Registration Service for Foreign Founders

The 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.

Nihal Srivastava · 04 Jul 2026 · 4 min read Transfer Pricing

Transfer Pricing Documentation Requirements in India

A 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.

Nihal Srivastava · 03 Jul 2026 · 15 min read Incorporation

Can a Foreigner Register a Company in India? Founder Guide

Foreign 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.

CA Nandini · 24 Jun 2026 · 9 min read Incorporation

Top Rated Online Company Registration Services in India 2026

The 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.

Nihal Srivastava · 16 Jun 2026 · 9 min read IP

Top Trademark Registration Services in India (2026)

The best trademark registration companies in India for 2026, ranked by fit, with real fee expectations, required documents and the process step by step.

CA Nandini · 14 Jun 2026 · 9 min read Tax

Top GST Registration and Filing Services in India for Foreign Owned Businesses (2026)

For 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.

CA Nandini · 13 Jun 2026 · 6 min read General

Top Virtual CFO Firms in India for Startups and Foreign Subsidiaries (2026)

A 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.

Nihal Srivastava · 12 Jun 2026 · 5 min read FEMA & RBI

Repatriation of Profits from India to a Foreign Parent (2026)

Every 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.

Nihal Srivastava · 01 Jun 2026 · 16 min read Cross-Border

India Entry Strategy for Foreign Companies (2026)

Choosing your India entry route in 2026: subsidiary, branch, LO or LLP compared on control, tax, FEMA and speed, with a decision framework for founders.

Nihal Srivastava · 29 May 2026 · 16 min read FEMA & RBI

Foreign Shareholder Allotment India: FEMA & FC-GPR (2026)

A 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.

CA Nandini · 20 May 2026 · 10 min read Compliance

Financial Reporting for Foreign Subsidiaries in India (2026)

Statutory accounts, audit, Ind AS and ROC filings for a foreign owned Indian subsidiary: the 2026 financial reporting obligations founders must meet.

CA Nandini · 13 May 2026 · 16 min read FEMA & RBI

FEMA Compounding Application: Resolving Contraventions (2026)

A practitioner walkthrough of FEMA compounding under the 2024 Rules: PRAVAAH filing, the INR 10,000 fee, penalty caps and the 180 day order timeline.

CA Nandini · 11 May 2026 · 16 min read FEMA & RBI

FDI Compliance in India: 2026 Founder Guide

The full FDI compliance map for foreign owned companies in India: FC-GPR, FCTRS, FLA, sectoral caps and the penalties for getting reporting wrong.

Nihal Srivastava · 09 May 2026 · 16 min read FEMA & RBI

FC-GPR vs FC-TRS: Differences and Filing Deadlines

FC-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.

CA Nandini · 07 May 2026 · 10 min read FEMA & RBI

FC-GPR Filing Consultants in India: 2026 Compliance Guide

FC-GPR filing for foreign investment in India: the 30 day timeline, FIRMS portal steps, documents, LSF for delays and how to file without rejections.

CA Nandini · 04 May 2026 · 15 min read FEMA & RBI

FC-GPR Compounding with RBI: 2026 FEMA Guide

Late or defective FC-GPR? Understand LSF regularisation versus compounding under the 2024 FEMA Rules, the PRAVAAH process, fees and timelines.

CA Nandini · 02 May 2026 · 17 min read Tax

Cross-Border Tax Advisory in India: PE Risk, Withholding, Fees (2026)

Cross border tax for founders in India: permanent establishment risk, withholding tax, treaty relief and transfer pricing, explained for 2026.

CA Nandini · 30 Apr 2026 · 9 min read Tax

Minimum Alternate Tax in India for Foreign Companies and Subsidiaries

When 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.

CA Nandini · 31 Mar 2026 · 28 min read Tax

Tax Year Under the Income Tax Act, 2025 and the End of Assessment Year

How 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.

CA Nandini · 30 Mar 2026 · 28 min read Compliance

Schedule III Companies Act Format and Key Disclosures in 2026

How 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.

CA Nandini · 29 Mar 2026 · 27 min read Compliance

BRSR Reporting in India and Foreign Owned Subsidiaries (2026)

Who 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.

CA Nandini · 28 Mar 2026 · 29 min read FEMA & RBI

Set Off Export Receivables Against Import Payables Under FEMA (2026)

How 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.

CA Nandini · 27 Mar 2026 · 35 min read Cross-Border

PLI Scheme 2026: Manufacturing Incentives in India for Foreign Firms

How 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.

CA Nandini · 26 Mar 2026 · 28 min read FEMA & RBI

OCI Investment in India and OCI Directors in Indian Companies (2026)

How 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.

CA Nandini · 25 Mar 2026 · 34 min read Incorporation

DPIIT Recognition for a Foreign Owned Startup in India (2026)

Who 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.

CA Nandini · 24 Mar 2026 · 34 min read IP

Patent Filing in India for Foreign Companies, PCT and Form 27

How 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.

CA Nandini · 23 Mar 2026 · 31 min read Cross-Border

Authorised Economic Operator in India 2026: AEO Tiers and Benefits

How 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.

CA Nandini · 22 Mar 2026 · 30 min read Compliance

Removal of Director in India, Resignation and Replacement Rules 2026

How 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.

CA Nandini · 21 Mar 2026 · 32 min read Compliance

Year End Closing Checklist for an Indian Subsidiary at 31 March

A 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.

CA Nandini · 20 Mar 2026 · 35 min read Cross-Border

Customs Duty in India 2026: BCD, SWS, IGST and Valuation Explained

How 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.

CA Nandini · 19 Mar 2026 · 34 min read Transfer Pricing

Management Fees Transfer Pricing and What Indian Courts Accept

Case 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.

Nihal Srivastava · 18 Mar 2026 · 35 min read Tax

Angel Tax Abolished in India and What Foreign Investors Still Face

Why 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.

CA Nandini · 17 Mar 2026 · 28 min read Incorporation

Private Placement of Shares to Foreign Investors under Section 42

How 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.

CA Nandini · 16 Mar 2026 · 33 min read Cross-Border

Social Security Agreement India 2026 and the Certificate of Coverage

Which 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.

CA Nandini · 15 Mar 2026 · 37 min read Compliance

Financial Year in India for a Foreign Subsidiary of a December Parent

How 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.

CA Nandini · 14 Mar 2026 · 35 min read IP

Copyright Registration in India and Designs for Foreign Companies

How 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.

CA Nandini · 13 Mar 2026 · 31 min read FEMA & RBI

Late Submission Fee Under FEMA in 2026 with Formula and Examples

How 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.

CA Nandini · 12 Mar 2026 · 30 min read Compliance

Change Company Name in India with RUN, MGT-14 and INC-24 (2026)

How an Indian company changes its name under section 13(2) of the Companies Act, 2013, from RUN to the fresh certificate, with name rules, trademark limits, fees, timeline and the PAN, GST and IEC updates.

CA Nandini · 11 Mar 2026 · 30 min read Tax

Advance Tax Due Dates for Companies in India Under the 2025 Act

Advance 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.

CA Nandini · 10 Mar 2026 · 29 min read Cross-Border

Best City in India for a Tech Company in 2026: Four Hubs Compared

Bengaluru, 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.

CA Nandini · 09 Mar 2026 · 30 min read Compliance

Significant Beneficial Owner Case on LinkedIn India and Group CEOs

Case 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.

Nihal Srivastava · 08 Mar 2026 · 27 min read Cross-Border

Data Centre India Tax Holiday 2026: Incentives, Rules and Approvals

How 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.

CA Nandini · 07 Mar 2026 · 30 min read Tax

Equalisation Levy in India, Its Abolition and What Now Applies

The 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.

CA Nandini · 06 Mar 2026 · 28 min read Cross-Border

Rules of Origin in India 2026: CAROTAR 2020 Guide for FTA Importers

What 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.

CA Nandini · 05 Mar 2026 · 28 min read FEMA & RBI

FDI in LLP in India 2026, Rules for Foreign Partners and Reporting

How 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.

CA Nandini · 04 Mar 2026 · 31 min read Compliance

Change of Registered Office in India Within or Across States (2026)

How an Indian company moves its registered office under sections 12 and 13 of the Companies Act, 2013, from a move down the street to a move to another State, with forms, notices, timelines, fees and the GST and other updates.

CA Nandini · 03 Mar 2026 · 32 min read Compliance

Working Hours Under the Labour Code with Overtime and Leave in 2026

Daily 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.

CA Nandini · 02 Mar 2026 · 31 min read Tax

India Canada DTAA for Companies in 2026 with Rates, FIS and PE Rules

How 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.

CA Nandini · 01 Mar 2026 · 36 min read GST

GST Refund for Exporters of Services Under LUT with RFD-01 (2026)

How 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.

CA Nandini · 28 Feb 2026 · 34 min read Incorporation

Memorandum of Association and Articles for a Foreign Owned Subsidiary

What 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.

CA Nandini · 27 Feb 2026 · 29 min read FEMA & RBI

Cross Border Merger in India Under Rule 25A and FEMA (2026)

How 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.

CA Nandini · 26 Feb 2026 · 29 min read Cross-Border

India EFTA TEPA 2026: What Swiss and Norwegian Investors Should Know

TEPA 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.

CA Nandini · 25 Feb 2026 · 27 min read Cross-Border

GIFT City IFSC for Foreign Companies in 2026: Who Sets Up and Why

How 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.

CA Nandini · 24 Feb 2026 · 41 min read Compliance

XBRL Filing in India and Which Companies Must File AOC-4 XBRL (2026)

Which 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.

CA Nandini · 23 Feb 2026 · 28 min read Transfer Pricing

Management Fees from an Indian Subsidiary to a UAE Parent in 2026

How 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.

CA Nandini · 22 Feb 2026 · 32 min read IP

Trademark Registration for a Foreign Company in India (2026)

How 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.

CA Nandini · 21 Feb 2026 · 32 min read Compliance

Termination of Employee in India and Retrenchment Rules in 2026

How 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.

CA Nandini · 20 Feb 2026 · 32 min read FEMA & RBI

Advance Remittance for Import Under FEMA, Limits and IDPMS (2026)

How 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.

CA Nandini · 19 Feb 2026 · 30 min read FEMA & RBI

FC-GPR Compounding in 2026 and What RBI Charged for Late Filings

Case 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.

Nihal Srivastava · 18 Feb 2026 · 32 min read FEMA & RBI

Deferred Consideration under FEMA in FDI Share Transfers (2026)

How 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.

CA Nandini · 17 Feb 2026 · 29 min read Compliance

CHG-1 Form for Registering a Charge on Loans to an Indian Company

How 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.

CA Nandini · 16 Feb 2026 · 29 min read Cross-Border

India US Trade Deal 2026: Tariffs and What It Means for US Groups

The 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.

CA Nandini · 15 Feb 2026 · 33 min read GST

OIDAR Services GST in India for Foreign SaaS Companies (2026)

How 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.

CA Nandini · 14 Feb 2026 · 25 min read Compliance

Ind AS Applicability for a Foreign Owned Private Company in 2026

When 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.

CA Nandini · 13 Feb 2026 · 31 min read Compliance

Related Party Transactions Under Section 188 for an Indian Subsidiary

How 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.

CA Nandini · 12 Feb 2026 · 33 min read Tax

India Australia DTAA for Companies with Rates, 2022 Change and ECTA

How 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.

CA Nandini · 11 Feb 2026 · 35 min read Compliance

Gratuity Rules 2026 for Fixed Term Employees and the One Year Rule

Gratuity 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.

CA Nandini · 10 Feb 2026 · 31 min read FEMA & RBI

CCD vs CCPS for Foreign Investors under the FDI Rules in India (2026)

How 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.

CA Nandini · 09 Feb 2026 · 35 min read Cross-Border

FRRO Registration 2026 for Foreign Employees, Steps and Deadlines

Who 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.

CA Nandini · 08 Feb 2026 · 33 min read Tax

Significant Economic Presence and Business Connection in India 2026

When 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.

CA Nandini · 07 Feb 2026 · 31 min read Cross-Border

Reverse Flip to India for US and Singapore Holding Companies (2026)

How 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.

CA Nandini · 06 Feb 2026 · 36 min read Compliance

Statutory Audit of a UK Subsidiary in India for the UK Parent (2026)

What 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.

CA Nandini · 05 Feb 2026 · 32 min read GST

GST on Related Party Transactions and Cross Charges in India (2026)

How 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.

CA Nandini · 04 Feb 2026 · 31 min read Tax

Tax on Sale of Unlisted Shares by Non Residents in India (2026)

The 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.

CA Nandini · 03 Feb 2026 · 35 min read Tax

Budget 2026 Changes for Foreign Owned Companies and Non Residents

What 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.

CA Nandini · 02 Feb 2026 · 36 min read Compliance

POSH Compliance Checklist for Foreign Owned Companies in India

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.

CA Nandini · 01 Feb 2026 · 30 min read Compliance

Dormant Company Audit in India for Foreign Owned Subsidiaries (2026)

A 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.

CA Nandini · 31 Jan 2026 · 33 min read Tax

Thin Capitalisation in India and the 30 Percent EBITDA Interest Cap

How 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.

CA Nandini · 30 Jan 2026 · 28 min read Cross-Border

India EU FTA 2026: Status, Tariffs and What Changes for EU Companies

The 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.

CA Nandini · 29 Jan 2026 · 31 min read FEMA & RBI

Export Realisation Period Under FEMA for Goods and Services (2026)

The 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.

CA Nandini · 28 Jan 2026 · 28 min read Incorporation

Sweat Equity Shares in India for Private and Foreign Owned Companies

How 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.

CA Nandini · 27 Jan 2026 · 37 min read Tax

Tiger Global Case 2026, Treaty Shopping and Mauritius Investors

Case 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.

Nihal Srivastava · 26 Jan 2026 · 27 min read Compliance

CSR Applicability for Foreign Owned Companies in India (2026)

When 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.

CA Nandini · 25 Jan 2026 · 33 min read Compliance

Auditor of an Indian Subsidiary and the Parent's Global Audit Firm

Can 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.

CA Nandini · 24 Jan 2026 · 24 min read Cross-Border

SEZ in India 2026: Setting Up an SEZ Unit as a Foreign Company

How 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.

CA Nandini · 23 Jan 2026 · 33 min read Tax

Tax Residency India 2026 for Foreign Employees and the 182 Day Rule

How 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.

CA Nandini · 22 Jan 2026 · 33 min read GST

Reverse Charge on Import of Services from a Foreign Parent (2026)

How 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.

CA Nandini · 21 Jan 2026 · 33 min read Tax

India France DTAA for Companies with Withholding Rates and MFN

How 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.

CA Nandini · 20 Jan 2026 · 35 min read Compliance

Audit Trail under the Companies Act and the Edit Log Rule in 2026

The 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.

CA Nandini · 19 Jan 2026 · 31 min read Tax

Buyback of Shares by an Indian Subsidiary from a Foreign Parent (2026)

How 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.

CA Nandini · 18 Jan 2026 · 40 min read Incorporation

Bank Account for a Foreign Subsidiary in India, KYC and Timeline 2026

The 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.

CA Nandini · 17 Jan 2026 · 35 min read FEMA & RBI

Downstream Investment Rules for FOCCs and Form DI in 2026 (FEMA)

How 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.

CA Nandini · 16 Jan 2026 · 31 min read Cross-Border

IEC Registration for a Foreign Owned Company in India (2026 Guide)

How 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.

CA Nandini · 15 Jan 2026 · 33 min read Tax

MFN Clause in India's DTAAs After the Nestle Ruling, Our View (2026)

Case 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.

Nihal Srivastava · 14 Jan 2026 · 26 min read FEMA & RBI

LEI Registration in India for Cross Border Payments and Loans (2026)

When 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.

CA Nandini · 13 Jan 2026 · 31 min read Cross-Border

Secondment of Employees to India with PE, GST and TDS Rules (2026)

How 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.

CA Nandini · 12 Jan 2026 · 32 min read Compliance

First Auditor Appointment and Form ADT-1 for Foreign Owned Companies

How 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.

CA Nandini · 11 Jan 2026 · 33 min read FEMA & RBI

Press Note 3 Rules for FDI from Land Border Countries (2026)

What 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.

CA Nandini · 10 Jan 2026 · 34 min read Compliance

New Labour Code Salary Structure and the 50 Percent Wage Rule in 2026

How 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.

CA Nandini · 09 Jan 2026 · 32 min read Tax

India Japan DTAA for Companies with Dividend, Interest and FTS Rates

How 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.

CA Nandini · 08 Jan 2026 · 36 min read Compliance

Board Meeting Rules Under the Companies Act for Non Resident Directors

Board 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.

CA Nandini · 07 Jan 2026 · 32 min read Tax

Form 27Q and Form 144 for TDS on Payments to Non Residents (2026)

How 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.

CA Nandini · 06 Jan 2026 · 33 min read FEMA & RBI

Conversion of Loan into Equity in an Indian Subsidiary (2026)

How 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.

CA Nandini · 05 Jan 2026 · 32 min read Incorporation

Resident Director in India and the Section 149(3) 182 Day Rule (2026)

Every 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.

CA Nandini · 04 Jan 2026 · 30 min read Compliance

DPDP Rules 2025 Compliance Timeline for Foreign Companies in India

What the DPDP Act, 2023 and the DPDP Rules 2025 mean for a foreign company or Indian subsidiary. Phased dates, notice and consent, fiduciary duties, breach reporting, transfers abroad, the Board and penalties.

CA Nandini · 03 Jan 2026 · 28 min read Compliance

Statutory Audit of a US Subsidiary in India, Timeline and Penalties

Who 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.

CA Nandini · 02 Jan 2026 · 35 min read Cross-Border

Global Capability Centre India 2026 Guide to Structure, Tax and Compliance

How 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.

CA Nandini · 01 Jan 2026 · 36 min read