Insights on India Entry, FEMA, Tax and Compliance

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

SOFTEX Form Discontinued from 1 October 2026

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 Guide: Export Declaration Form in India

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 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 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

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 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 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 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 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 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 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 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 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 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

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 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 · 44 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: Ownership and Control

A 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.

Nihal Srivastava · 10 Aug 2026 · 6 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 · 4 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 (2026), Forms 56 to 60

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

Foreign Subsidiary Registration Process in India

Foreign 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.

Nihal Srivastava · 17 Jul 2026 · 8 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 · 17 min read FEMA & RBI

FC-GPR Filing 2026: 30 Day Deadline, 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 · 11 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

Company Registration in India for Foreign Founders

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 · 9 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