Two routes fit an idle Indian company. Keep it on the register as a dormant company under section 455 with Form MSC-1, or close it by voluntary strike off under section 248(2) with Form STK-2, once overdue filings and their additional fees are cleared. We handle both and keep your directors clear of disqualification.
Close Your Company NowVoluntary strike off under section 248(2) of the Companies Act, 2013 lets an inactive company with no liabilities close through the Registrar, without the NCLT or a liquidator.
This route is open to inactive companies that meet four conditions.
Choose the route by the balance sheet. Strike off suits a company with nothing left to settle.
Krystal7 Consultants handles dormant status (Form MSC-1 under section 455) and voluntary strike off (Form STK-2 under section 248(2)). Voluntary liquidation under section 59 of the Insolvency and Bankruptcy Code needs a registered insolvency professional as liquidator. For that route, we prepare the company and work alongside an independent insolvency professional.
| Parameter | Voluntary Strike Off | Letting Company Lapse |
|---|---|---|
| Speed | Under 2 months on average after filing (MCA, 11 Aug 2025) | N/A (company remains active) |
| Cost | Low (ROC fee + professional charges) | High (accruing penalties) |
| Legal Risk | Minimal if fully compliant | High (prosecution, disqualification) |
| End Result | Official closure, ROC order | Not closed, director reputation risk |
We run each step, from the eligibility check to the final order.
We verify eligibility, check for pending filings, and draft all resolutions, affidavits, and bonds for your signature.
We coordinate with a CA for the certified NIL balance sheet and guide you in obtaining NOCs from GST/tax authorities.
Once the documents are signed, we file Form STK-2 with the ROC, with every attachment.
We follow up with the ROC, answer its queries and send you the final strike off order.
These are the errors that delay a strike off or get it rejected.
Failing to prepare correctly is the most common reason for rejection or delays.
Incorrect documentation or approach can invalidate the entire process.
SECTION 455
A dormant company is one the Registrar of Companies has recorded as dormant under section 455 of the Companies Act, 2013. It stays on the register with its CIN, PAN and directors, and it files a yearly return of dormant companies in Form MSC-3. It can return to active status when the business restarts.
Section 455(1) lets two kinds of company apply. The first is a company formed for a future project, or to hold an asset or intellectual property, that has no significant accounting transaction. The second is an inactive company. The Registrar considers the application, allows the status and issues a certificate under section 455(2). It also keeps a register of dormant companies under section 455(3).
| Term | What the Act says | What it means for a foreign parent |
|---|---|---|
| Inactive company | No business or operation, or no significant accounting transaction, or no financial statements and annual returns filed, during the last two financial years (Explanation (i)) | A subsidiary that stopped trading two years ago qualifies |
| Significant accounting transaction | Any transaction other than fees paid to the Registrar, payments to meet the Act or another law, share allotments to meet the Act, and payments to maintain the office and records (Explanation (ii)) | Paying the auditor, ROC fees and registered office costs is allowed; paying salaries or raising invoices is not |
| Future project or asset holding company | Formed for a future project or to hold an asset or intellectual property, with no significant accounting transaction (s.455(1)) | Can apply without the two year inactivity test |
| Register of dormant companies | Kept by the Registrar (s.455(3)) | The status shows on the company's MCA record |
| Registrar's own entry | A company that has not filed financial statements or annual returns for two financial years in a row gets a notice and goes on the register (s.455(4)) | A non filer can end up dormant without applying |
Source: Companies Act, 2013, section 455 (Income Tax Department text), read 26 Oct 2026.
WHEN IT FITS
Dormant status fits a parent that expects to use the Indian company again. A parent may incorporate ahead of a project that has not started. A group may keep an Indian company to hold a trademark or other intellectual property. Or a subsidiary may finish its contract while the parent wants to keep the entity and its tax history for a later restart.
It does not fit a parent that has left India for good. A dormant company keeps its directors, files a yearly return, files income tax and FEMA returns and pays an annual fee. Strike off ends all of that once the company qualifies, and our company closure service covers that route.
The two routes interact in a way that catches parents out. Section 248(1)(c) is a strike off ground only where the company carried on no business for two years. It also requires no dormancy application in that period.
The C-PACE FAQs list dormant status as a ground to reject Form STK-2. So a dormant company that decides to close must leave the dormant register first. A recent MSC-1 application can also delay the clause (c) ground. We settle the long term plan with the parent before we file anything.
The guide to closing an Indian subsidiary compares the closure routes in more depth, including how cash and share capital leave the company.
COMPARE OPTIONS
Most parents weigh three options. The table sets them side by side for a wholly owned subsidiary with no business.
| Factor | Keep active | Dormant under section 455 | Strike off under section 248(2) |
|---|---|---|---|
| Forms | Full annual cycle | MSC-1 to apply, MSC-3 each year, MSC-4 to return to active status | STK-2 with STK-3, STK-4 and STK-8 |
| Annual ROC filing | AOC-4 within 30 days of the AGM (s.137(1)); MGT-7 within 60 days (s.92(4)) | Return of dormant companies in Form MSC-3 | None after dissolution |
| Financial statements | Full set | Cash flow statement may be left out (proviso to s.2(40)) | Every pending AOC-4 and MGT-7 filed before STK-2 |
| Directors | Board as appointed | At least two for a private company (MSC-1 kit) | Board stays until dissolution |
| Income tax return | Every year (s.263(1), Income Tax Act, 2025) | Every year, regardless of income or loss | Until dissolution |
| FLA return | By 15 July while FDI is outstanding | Same | Until dissolution |
| Government fee | Normal filing fees | MSC-1 from ₹2,000, by authorised capital; MSC-3 and MSC-4 fees under the same Rules | ₹10,000 for STK-2 |
| Restart | Immediate | Application for active status under s.455(5) | Only by NCLT restoration under s.252 |
| Liability | Continues | Continues | Survives dissolution (s.248(7)) |
Source: Companies Act, 2013, sections 2(40), 92, 137, 248, 252 and 455 (Income Tax Department text). Income Tax Act, 2025, section 263, and the RBI FLA FAQs. Ministry of Corporate Affairs, Instruction Kits for MSC-1 and STK-2 and C-PACE FAQs. All read 26 Oct 2026.
On cost, the comparison is yearly fees against a one time exit. A dormant company still pays for its accounts, its tax return, its FLA return and the MCA fee every year. Strike off costs ₹10,000 in government fee plus one time professional work, but it needs two inactive financial years first.
MSC-1 FILING
Form MSC-1 is the application to the Registrar for dormant status under section 455, read with rule 3 of the Companies (Miscellaneous) Rules, 2014. MCA lists it among the approval services that the Registrar of Companies handles, and an officer reviews it in non STP mode. The application needs a special resolution of members, filed first in Form MGT-14.
The MSC-1 instruction kit sets the conditions the company must meet on the date it applies:
The inactivity options in the form open only once two years have passed since incorporation. A company applying as a future project or asset holding company instead confirms that it has had no significant transaction since incorporation.
| Document | Who provides it | Format | Notes for foreign parents |
|---|---|---|---|
| Statement of affairs | Company; certified by its auditor | Excel template from the kit, up to 2 MB, not older than 30 days | The Indian statutory auditor certifies it, not the group auditor |
| Special resolution and MGT-14 SRN | Members; company files MGT-14 | SRN entered in the form | The parent votes through its authorised representative |
| Lender's consent for any outstanding loan | Lender, often the parent | Signed letter | Obtained before MSC-1 is filed |
| Regulator's approval or NOC | Regulator | Only where the objects are regulated under a special Act | |
| Professional certification of the form | Practising Chartered Accountant, cost accountant or company secretary | Digital signature on the form | Optional only for a one person company or a small company, and a subsidiary is never a small company |
| Director's digital signature certificate | Authorised director | DSC registered on MCA V3 | Foreign directors need a DSC to sign |
Source: Ministry of Corporate Affairs, Instruction Kit for Form MSC-1 and FAQs on approval services. Companies Act, 2013, sections 2(85) and 455 (Income Tax Department text). All read 26 Oct 2026.
Our sequence on an MSC-1 file is fixed. We bring every overdue AOC-4, MGT-7 and income tax return up to date first. We settle or document every loan, hold the board meeting and the general meeting, and file MGT-14. Then the Chartered Accountant practice led by CA Nandini Hasija certifies and files MSC-1.
WHILE DORMANT
Dormancy does not end the filings. To keep its status, a dormant company keeps a prescribed minimum number of directors and files prescribed documents (section 455(5)). It also pays a prescribed annual fee. The yearly document is the return of dormant companies in Form MSC-3.
Other laws ignore ROC status. Section 263(1) of the Income Tax Act, 2025 requires every company to file a return regardless of income or loss. RBI's FLA FAQs require a return from any entity with foreign direct investment outstanding at the end of March of the reporting or previous year. Share capital subscribed by the parent counts as FDI outstanding for as long as the company exists.
The board stays in place. One director must meet the resident director requirement, so the parent should not let its Indian director resign during the pause. Director KYC is now an intimation once every three years under G.S.R. 943(E) of 31 Dec 2025, effective 31 Mar 2026. Directors who had completed KYC next file by 30 Jun 2028 (PIB, 1 Jan 2026).
| Obligation | Source | When |
|---|---|---|
| Return of dormant companies (MSC-3) with the annual fee | Companies Act, s.455(5) | Each financial year of dormancy |
| Minimum directors | s.455(5); MSC-1 kit | Throughout; two for a private company |
| Financial statements | Proviso to s.2(40) | Each year; the cash flow statement is optional |
| Auditor | s.139(1) | Appointed at the first AGM until the sixth AGM |
| Income tax return | Income Tax Act, 2025, s.263(1) and (4) | Every tax year; a belated return is possible up to nine months after the tax year ends |
| FLA return | RBI FLA FAQs, Q2 and Q13 | By 15 July each year while FDI is outstanding |
| Director KYC | Rule 12A, as amended by G.S.R. 943(E) | Once every three years; next by 30 Jun 2028 for directors already compliant |
| GST | CGST Rules, rule 20; Circular No. 69/43/2018-GST | Cancel through REG-16 within 30 days of closing the business, or keep filing returns while registered |
Source: Companies Act, 2013, sections 2(40), 139 and 455, and Income Tax Act, 2025, section 263. RBI FLA FAQs (updated as on 1 Jul 2026) and the PIB release of 1 Jan 2026 on G.S.R. 943(E). CBIC Circular 69/43/2018-GST and the MSC-1 instruction kit. All read 26 Oct 2026.
Our guide to dormant company audit and compliance covers the audit in detail, including whether AOC-4 and MGT-7 still apply alongside MSC-3. The ITR-6 guide covers the tax return, and our note on the FLA return due date covers the RBI filing.
MSC-4 AND EXIT
A dormant company becomes active again by applying to the Registrar under section 455(5), with the prescribed documents and fee. The application is Form MSC-4, the application for obtaining active status, which MCA lists among the Registrar's approval services. We file it before the company trades again, so the first new invoice comes from an active company.
The Registrar can also act without an application. Section 455(6) requires the Registrar to strike a dormant company off the register of dormant companies if it fails to comply with the section. A company that stops filing its MSC-3, or lets its board fall below the minimum, loses the status that way.
Closing a dormant company takes two steps. The STK-2 form accepts a company with dormant status, but the C-PACE FAQs list that status as a rejection ground. So we return the company to active status first. Keep it inactive between the two filings. Section 249(1)(c) bars an STK-2 after activity in the past three months beyond closing affairs or statutory compliance.
| Event | What happens | Source |
|---|---|---|
| Company wants to restart | Applies for active status in Form MSC-4 with documents and fee | s.455(5); MCA approval services |
| Company fails to meet section 455 | Registrar strikes it off the register of dormant companies | s.455(6) |
| Company files no accounts or returns for two years | Registrar issues a notice and enters it in the dormant register | s.455(4) |
| Parent decides to close | Return to active status, then file STK-2 on a s.248(1) ground | C-PACE FAQs; s.248(2) |
| No business for two years and no dormancy application | Registrar can start strike off after a 30 day notice | s.248(1)(c) |
Source: Companies Act, 2013, sections 248, 249 and 455 (Income Tax Department text). Ministry of Corporate Affairs, C-PACE FAQs, Instruction Kit for Form STK-2 and FAQs on approval services. All read 26 Oct 2026.
COSTS AND RISK
The MSC-1 fee depends on authorised capital. The instruction kit reproduces Table 1 of the Companies (Registration Offices and Fees) Rules, 2014. No additional fee applies for delay on MSC-1. MSC-3 and MSC-4 carry their own fees under the same Rules, and the portal computes them when the form is filed.
| Authorised capital | MSC-1 fee, company other than OPC or small company | MSC-1 fee, OPC or small company |
|---|---|---|
| Up to ₹25 lakh | ₹2,000 | ₹1,000 |
| Above ₹25 lakh up to ₹50 lakh | ₹5,000 | ₹2,500 |
| Above ₹50 lakh up to ₹5 crore | ₹10,000 | ₹10,000 |
| Above ₹5 crore up to ₹10 crore | ₹15,000 | ₹15,000 |
| Above ₹10 crore | ₹20,000 | ₹20,000 |
Source: Ministry of Corporate Affairs, Instruction Kit for Form MSC-1 (Table 1, Companies (Registration Offices and Fees) Rules, 2014), read 26 Oct 2026.
A foreign owned subsidiary pays the first column, because section 2(85) excludes every subsidiary from the small company definition. We pass government fees on at cost, as separate lines. Our professional fee is fixed and quoted in writing within 48 hours of a scoping call. Our ongoing compliance retainer for the yearly filings starts from USD 300 a month.
Neglect costs more than either route. A company that simply stops filing builds penalties on every form and puts its directors' other board seats at risk.
| Exposure | Source | Amount or effect |
|---|---|---|
| Late financial statements (AOC-4) | Companies Act, s.137(3) | Company ₹10,000 plus ₹100 a day, up to ₹2,00,000; each officer ₹10,000 plus ₹100 a day, up to ₹50,000 |
| Late annual return (MGT-7) | Companies Act, s.92(5) | ₹10,000 plus ₹100 a day after the first; caps of ₹2,00,000 for the company and ₹50,000 per officer |
| Three continuous years without accounts or annual returns | Companies Act, s.164(2) | Directors barred for five years from reappointment there and appointment elsewhere |
| Two years without business and no dormancy application | Companies Act, s.248(1)(c) | Registrar may strike the company off after a 30 day notice |
| Dormant company that stops complying | Companies Act, s.455(6) | Removed from the dormant register |
| Missed FLA return | RBI FLA FAQs, Q3 | Treated as a FEMA violation |
| Missed income tax return | Income Tax Act, 2025, s.263(4) | Belated return only up to nine months after the tax year ends, or before assessment |
Source: Companies Act, 2013, sections 92, 137, 164, 248 and 455 (Income Tax Department text). Income Tax Act, 2025, section 263, and the RBI FLA FAQs. All read 26 Oct 2026.
If the company already has a backlog, our compliance rescue service clears it before the MSC-1. The AOC-4 and MGT-7 guide explains those filings.
WHAT GOES WRONG
More questions
Yes, if it was formed for a future project or to hold an asset or intellectual property and has had no significant accounting transaction. Section 455(1) lets such a company apply without the two year inactivity test. The MSC-1 form asks it to confirm no significant transaction since incorporation. A foreign parent that sets up an Indian company ahead of a project can use this route.
Any transaction outside four excluded kinds. Section 455 excludes fees paid to the Registrar and payments to meet the Act or any other law. It also excludes share allotments made to meet the Act and payments to maintain the office and records. Salaries, purchases and sales invoices fall outside those exclusions.
Yes. The MSC-1 instruction kit requires a special resolution of members, filed in Form MGT-14 before the application. Its SRN goes into MSC-1. A foreign parent votes through its authorised representative.
Two. The MSC-1 instruction kit sets the minimum at two for a private company. A public company needs three, and a one person company needs one. Section 455(5) requires the company to keep that minimum to retain its dormant status.
Yes. The proviso to section 2(40) of the Companies Act lets a dormant company leave out only the cash flow statement. The auditor appointed under section 139 stays in office, and our guide on dormant company audit covers the detail.
Yes. Section 263(1) of the Income Tax Act, 2025 requires every company to file a return regardless of income or loss. ROC dormant status does not change that. A belated return is possible only up to nine months after the tax year ends, under section 263(4).
Yes, while foreign direct investment is outstanding at the end of March of the reporting year or the previous year. RBI's FLA FAQs, updated as on 1 Jul 2026, set 15 July as the due date on the FLAIR portal. A missed return is treated as a FEMA violation.
Yes. Section 455(4) covers a company that has not filed financial statements or annual returns for two financial years in a row. The Registrar issues it a notice and enters it in the register of dormant companies. Clearing the backlog early keeps the decision with the board.
Not safely. The STK-2 form accepts a dormant company, but the C-PACE FAQs list dormant status under section 455 as a rejection ground. We return the company to active status through Form MSC-4 first, then file STK-2 once a section 248(1) ground is met.
We quote a fixed professional fee in writing within 48 hours of a scoping call. Government fees are passed on at cost as separate lines; MSC-1 costs ₹2,000 for a subsidiary with authorised capital up to ₹25 lakh. Our ongoing compliance retainer for the yearly filings starts from USD 300 a month.
Krystal7 Consultants files the strike off or the dormancy application for you. We clear any overdue filings and their fees first.
Average Processing
Under 2 Months
ROC Approved
Form STK-2 Filing
Overdue Filings
Cleared First
Book your Krystal7 Consultants exit session now.
Let us close your company the right way, after clearing any overdue filings.
Thank you. Our team will review your enquiry and contact you.
Common questions on voluntary strike off
Why choose us
Six things you can check before you sign, and hold us to after.
Filings go out through our Chartered Accountant practice, led by CA Nandini Hasija, All India Rank 49, ICAI.
The team is online from 9:30 AM to 11:59 PM IST, which covers the working day in the UK and the UAE, the afternoon in Singapore and the morning in the US.
You see the professional fee in writing first. Government fees are passed on at cost.
Company law, FEMA and RBI reporting, tax and transfer pricing sit with the same advisers.
We keep the compliance calendar for your entity and tell you what is due before it is due.
More than 50 advisers on the bench when a matter needs a specialist.
Client reviews
Company closure was managed without a single visit to any office. Krystal7 team is very professional and kept me informed.
Working with the Kristal7 team has been an absolute pleasure. Their professionalism, attention to detail, pace they work at and commitment to delivering top-quality results stand out. They took the time to understand our needs and executed seamlessly. Highly recommend Kristal7 to anyone looking for a reliable partner to establish business in India.
I had a great experience with this firm while filing my ITR! The team handled my ITR filing end-to-end, answered all my queries patiently, and made the entire process smooth and hassle-free. Nandini is highly professional, responsive, and took complete ownership throughout. Highly recommended for anyone looking for reliable tax filing assistance.
We can't be happier after dealing with true professionals who really do things in India. Absolutely recommended, high-class professionals, Nihal knows his stuff better than anybody in India, trust me. Highly recommended if you ever need any type of business needs to be done properly and ON TIME in India! Thank you guys!!!
Very energetic and young professionals with best consultation and commitment of work completion on time in regionable fees. Mr. Nihal is very punctual & committed .
Very happy with my experience with them. They have thoroughly guided me through the processes and executed them as planned, for all my registrations. Definitely would recommend using their services.
“I had an excellent experience. The process was smooth, quick, and handled very professionally. I’m really impressed with the service!”
Recap Crystal Seven Consultants, especially Nandini Hassija and Nihal Srivastava, have redefined my experience with compliance management. From professionalism to problem-solving, they delivered trust, accuracy, and peace of mind—qualities rare in this industry. Detailed Review When Nandini first called me from Crystal Seven Consultants, I’ll admit I was hesitant. In the compliance and consultancy space, it’s common to see aggressive sales tactics with little to no delivery. But Nandini immediately broke that stereotype with her professionalism, clear communication, and genuine approach. She personally assisted me with something as important as a resignation process, ensuring it was handled responsibly and without stress. Later, Nihal stepped in and impressed me with his technical expertise and eye for detail. He uncovered a serious compliance error (a mug-up) created by my previous consultant—something that could have been risky and damaging for my company. The way Nihal managed this issue with care, accuracy, and professionalism gave me full confidence that my compliance matters were finally in safe hands. Today, I rest assured knowing that Daxy’s compliances are being managed with integrity, precision, and accountability. Both Nandini and Nihal have shown me that this industry can, in fact, be built on trust, transparency, and delivery. I genuinely recommend Crystal Seven Consultants to any business owner who wants their legal, financial, and compliance matters handled not just properly—but with care, reliability, and genuine expertise.
Best experience ever Handle me with respect & patience and make me feel at ease while registering my trademark and other works
I had a small delay in DSC courier for Pvt Ltd registration, but Ashwin Agarwal kept me informed throughout. Overall, excellent service.
Simply the Best for GST!Krystal7 Consultants made GST filing an absolute breeze! Their team is incredibly professional, efficient, and genuinely helpful. They handled everything seamlessly, making a usually stressful process completely stress-free compared to my previous vendor. Highly recommend their excellent service – truly a 5-star experience!
Riti from Krystal7 handled our FSSAI license beautifully. She was always available on WhatsApp, gave me a checklist, and made sure my application was filed the first time with zero errors. Process took less than 2 weeks—thanks for the smooth experience!
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ComplianceCase note on the LinkedIn SBO orders: the ROC order of 22 May 2024, the Regional Director's dismissal of 27 Feb 2026, section 90 and the SBO Rules, our view, and the Delhi High Court stay.
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ComplianceHow an Indian company moves its registered office under sections 12 and 13 of the Companies Act, 2013, from a move down the street to a move to another State, with forms, notices, timelines, fees and the GST and other updates.
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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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IPHow a foreign brand protects its trademark in India: Form TM-A or a Madrid designation, classes, use affidavits, opposition, official fees, and how to move or license the mark to an Indian subsidiary.
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ComplianceHow to end employment in India under the Industrial Relations Code, 2020. Who is a worker, notice and compensation, the 300 worker rule, fixed term staff, standing orders, the reskilling fund, misconduct and final dues.
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ComplianceHow an Indian company registers a charge with the ROC in Form CHG-1 under section 77, the 30, 60 and 120 day windows, CHG-9, CHG-4, security for an ECB from a foreign parent, the register of charges and penalties.
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ComplianceWhen Ind AS applies to a foreign owned Private Limited company in India: the INR 250 crore and INR 500 crore tests, the group company rule, voluntary adoption, IFRS differences and first time adoption.
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ComplianceHow section 188 of the Companies Act, 2013 applies to a foreign owned Indian subsidiary, from who counts as a related party to board and members' approval, Form AOC-2, transfer pricing, GST and penalties.
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ComplianceGratuity under the Code on Social Security, 2020 from 21 Nov 2025. Eligibility, the one year rule for fixed term staff, the formula on the new wage definition, the ceiling, forfeiture, nomination, payment and payroll actions.
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ComplianceWhat a UK parent should plan for in its Indian subsidiary audit: the 31 March year against a UK year end, FRS 102 or IFRS packs, ISA (UK) 600 instructions, transfer pricing and penalties.
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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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ComplianceWhen section 135 makes CSR compulsory for an Indian subsidiary or a branch of a foreign company, how to compute the 2 percent, the committee exemption, Schedule VII, unspent amounts, CSR-1, CSR-2 and penalties.
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ComplianceCan the parent's global audit firm audit its Indian subsidiary? Only through an Indian CA firm, within sections 141 and 144, the rotation rules, group audit instructions and NFRA oversight.
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ComplianceThe audit trail rule for accounting software in India, from the rule 3(1) proviso and rule 11(g) reporting to eight year retention, Indian backups and what a subsidiary on SAP, NetSuite or Oracle must fix.
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ComplianceHow a foreign owned Indian company appoints its first auditor within 30 days, moves to a five year term at the first AGM, files Form ADT-1, and handles rotation, casual vacancy, removal and resignation.
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ComplianceHow section 2(y) of the Code on Wages, 2019 defines wages, how the 50 percent cap pulls allowances back in, what it does to PF, ESI, gratuity and bonus, and how to restructure a CTC and an offer letter.
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ComplianceBoard meeting and AGM rules for an Indian subsidiary whose directors live abroad. Four meetings a year, the 120 day gap, notice, quorum, video conference under Rule 3, circular resolutions, minutes, AGM timing and VC AGMs.
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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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IncorporationHow 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.
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IncorporationWhich documents a foreign founder or parent company must notarise, apostille or consularise for an Indian incorporation, with a 13 country route table, the German and UAE exceptions, document age rules and a checklist.
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IncorporationWhat section 12 and rule 25 require for a new company's registered office, which address proofs work for homes, rented and co working premises, and how the state, GST and bank checks depend on the same address.
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IncorporationOur view on how much authorised capital a foreign subsidiary in India should start with: why ₹15 lakh is the default, what a later SH-7 increase costs, and when a higher start is worth it.
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IncorporationEvery government charge in an Indian incorporation, proved with two real SPICe+ challans: nil MCA fee up to ₹15 lakh, ₹1,000 for the name, ₹143 for PAN and TAN, and stamp duty by state.
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Cross-BorderHow a foreign partner sets up a joint venture company in India in 2026. It covers structures, FDI caps, Press Note 3, FEMA pricing, shareholders agreement limits, CCI thresholds, filings, exits and tax, with a 51:49 example.
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IncorporationHow the Registrar tests a proposed company name under section 4 and rules 8, 8A and 8B, how SPICe+ Part A and RUN work, how long a name stays reserved, and the rejection reasons we see most on our filings.
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IncorporationHow a foreign director gets a Class 3 DSC for Indian company filings: the CCA rules, the documents, the video check, personal or organisation certificates, renewal, and when a founder needs no DSC at incorporation.
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IncorporationA Private Limited Company in India needs two members, so a foreign parent holds one share through a nominee. This guide covers Forms MGT-4, MGT-5 and MGT-6, who should be the nominee and the FEMA reports that follow.
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IncorporationWhat makes a holding and subsidiary company in India under section 2(87): board control or more than half the voting power. It covers associates, layers, section 19, consolidation, the small company bar and FEMA.
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Cross-BorderWhat a foreign founder or director may do in India on a business visa or e Business visa, how long each stay lasts, the June 2026 FRRO rule change, payments, employment visa triggers, tax residency and PE.
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Cross-BorderHow a foreign company opens and runs a liaison office in India in 2026: the three year profit and USD 50,000 net worth test, AD bank or RBI approval, permitted work, AAC by 30 September, Form 162, PE risk and closure.
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Cross-BorderWho needs an employment visa in India, the INR 16.25 lakh salary floor, documents the Indian company signs, validity, FRRO registration under the 2025 Rules, director cases, tax, PF and the compounding fees for getting it wrong.
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Cross-BorderHow an employer of record works in India, where the PE, FEMA, labour code and IP risks sit, an illustrative cost model at 5, 15 and 40 employees, and when and how to move staff into your own subsidiary.
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IncorporationHow a foreign national becomes a director of an Indian company in 2026: the 182 day resident director rule, DIN through SPICe+ or DIR-3, apostille by country, DSC by video, DIR-12 in 30 days and the new three year KYC.
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IncorporationA foreign owned Indian company cannot trade or borrow until every subscriber has paid and INC-20A is on record. See the order of bank account, remittance, FC-GPR and INC-20A, the penalties and the strike off risk.
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Cross-BorderHow a foreign owned Indian subsidiary declares and pays a dividend in 2026, with Companies Act steps, the FEMA position, 20 percent or treaty withholding, Forms 41, 145 and 146, and a worked INR 10 crore example.
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IncorporationA wholly owned subsidiary 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.
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IncorporationThe structure, steps, licences, costs and transfer pricing model for a foreign parent setting up an Indian software subsidiary or dev center.
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IncorporationHow a foreign parent sets up an Indian manufacturing entity: FDI route, the licence map by authority, honest timelines and the tax position in 2026.
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IncorporationThe FDI position, registration steps, environmental and safety licence map, and costs for foreign investors entering India's chemical sector.
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Cross-BorderThe five types of India advisers compared honestly for foreign founders: who each suits, the questions that expose a bad fit, real fee ranges, and where Krystal7 Consultants fits.
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Country 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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IncorporationYes, a foreign-owned Private Limited company can register on Udyam. The revised thresholds, the portal steps, and what changes when the entity has FDI.
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IncorporationThe SPICe+ form on the MCA portal, part by part: name reservation, the Part B fields that cause resubmissions, linked forms, 2026 fees and stamp duty, documents and a realistic timeline.
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IncorporationThe right company registration provider for a foreign founder should assess the investor and proposed activity before quoting the filing. Compare the full scope through banking and investment reporting, the people responsible and the recurring compliance work. A certificate alone does not show that the business is ready to operate.
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IncorporationForeign founders can register a company in India, subject to the proposed activity, investment route and ownership checks. Decide whether you will invest personally or through an existing overseas company before preparing documents. A parent company should use the foreign subsidiary registration service to plan its corporate ownership and reporting.
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IncorporationThe truth about top rated online company registration services in India for 2026: how rankings are made, real costs, 8 to 10 working day timelines, and how to actually choose.
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Cross-BorderChoosing your India entry route in 2026: subsidiary, branch, LO or LLP compared on control, tax, FEMA and speed, with a decision framework for founders.
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Cross-BorderHow India's Production Linked Incentive schemes work in 2026, which sectors they cover, what Uttar Pradesh and Tamil Nadu add, how incentives are taxed under the Income Tax Act, 2025, and a checklist for a foreign manufacturer.
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IncorporationWho qualifies for DPIIT startup recognition under the February 2026 notification, why a foreign subsidiary does not, how to apply on NSWS, the benefits, the section 140 tax holiday and the usual rejection reasons.
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Cross-BorderHow CBIC's AEO programme works in India: the four tiers, eligibility, benefits, monthly deferred duty from 1 Mar 2026, mutual recognition, the application and whether a foreign owned subsidiary should apply.
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Cross-BorderHow customs duty in India is built from BCD, SWS, AIDC and IGST, how customs values imports from a foreign parent, how the bill of entry works on ICEGATE, and what drawback and advance authorisation save.
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IncorporationHow an Indian company issues shares to foreign investors by private placement under section 42 and rule 14, with PAS-4, the 200 person limit, deadlines, FEMA pricing and FC-GPR.
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Cross-BorderWhich countries have a social security agreement with India, how a certificate of coverage exempts posted workers, how EPFO issues one for Indian staff going abroad, totalisation, PF withdrawal and the 2026 scheme.
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Cross-BorderBengaluru, Hyderabad, Pune or Gurugram for a foreign tech subsidiary: talent, office costs, state IT and GCC policies, professional tax, shops and establishments law, lease stamp duty and a decision table.
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Cross-BorderHow the Budget 2026 data centre tax holiday works under Schedule IV serial 13C, what changed in August 2026, the 15 percent safe harbour, infrastructure status, state policies, power, DPDP localisation and the FDI route.
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Cross-BorderWhat an Indian importer must declare, hold and produce under section 28DA and CAROTAR 2020, how customs verifies a claim, and how it works for imports under the UAE, Australia, UK and EFTA deals.
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IncorporationWhat the memorandum and articles of a foreign owned Indian subsidiary must contain under sections 4 and 5, what Table F leaves out, the clauses a foreign parent should add, signing in SPICe+, and how to alter them later.
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Cross-BorderTEPA has applied between India and Switzerland, Norway, Iceland and Liechtenstein since 1 Oct 2025. Tariff cuts, origin proof, the investment goal and how it sits with the DTAAs.
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Cross-BorderHow a foreign group sets up in GIFT IFSC: the IFSCA framework, funds, banking units, leasing, fintech and in house centres, the section 147 tax holiday, currency, FEMA status, approvals, and a Singapore and Dubai comparison.
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Cross-BorderThe 6 Feb 2026 India US framework, the 2025 tariff escalation to 50 percent, what changed after the Supreme Court ruling, and the transfer pricing and customs effects for an Indian subsidiary.
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Cross-BorderWho must register with the FRRO, the 14 day deadline under the Immigration and Foreigners Rules, 2025, e FRRO steps, documents, the certificate of registration, address changes, departure, penalties and the employer's duties.
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Cross-BorderHow a startup moves its holding company from the US or Singapore to India, comparing the inbound merger, share swap and share purchase routes, with FEMA approvals, pricing, shareholder tax, timelines and lessons.
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Cross-BorderThe India EU FTA was concluded on 27 Jan 2026 but is not yet signed or in force. Tariff cuts by sector, the origin rules, services and what it does not change for an EU parent.
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IncorporationHow Indian private companies issue sweat equity shares under section 54 and rule 8, with limits, valuation, lock in, FEMA rules for non residents, tax as a perquisite and ESOP comparison.
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Cross-BorderHow a foreign company sets up an SEZ unit in India: Form F, the Letter of Approval, the bond, net foreign exchange, tax after the section 10AA sunset, GST zero rating, IT units, exit and the 2025 and 2026 reforms.
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IncorporationThe documents, beneficial owner checks and foreign director KYC an Indian bank needs for a new subsidiary, how share capital should arrive, the FIRC and FC-GPR link, EEFC rules and a realistic timeline.
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Cross-BorderHow a foreign owned Indian company gets an Importer Exporter Code from DGFT, when service exporters need one, the April to June update, deactivation, and the links to customs, GST and FEMA export reporting.
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Cross-BorderHow a foreign parent seconds staff to an Indian subsidiary: the agreement, the real employer test, GST after Northern Operating Systems, PE and TDS after Centrica, payroll and provident fund, with a checklist.
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IncorporationEvery Indian company needs one director who stays in India for 182 days in the financial year. How foreign groups fill the seat, the forms, the liability, the first year rule and the section 172 penalty.
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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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FEMA & RBIIndia has no direct conversion of a branch or liaison office into a subsidiary. Here are the steps in order, from incorporation and asset transfer at book value to GST, staff, AD bank closure, Form FC-2, PAN and TAN.
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FEMA & RBIHow the Overseas Investment Rules and Regulations 2022 work for an Indian company that sets up or buys a foreign entity in 2026: ODI vs OPI, the 400 percent limit, Form FC and UIN, the two layer rule, APR and late fees.
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FEMA & RBIHow a foreign company opens and runs a branch or project office in India in 2026: the eight permitted activities, the profit and net worth test, AD bank approval, the 35 percent tax rate, AAC, FC-3, profit remittance and closure.
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FEMA & RBISOFTEX stopped applying to software exports invoiced from 1 October 2026, when FEMA 23(R)/2026-RB came into force. What to do with September invoices, how the monthly EDF replaces the form, and the nine month realisation rule.
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FEMA & RBISince 1 October 2026 every exporter of services and software files a monthly Export Declaration Form (EDF) under FEMA. Who files it, where, the due dates, the nine month realisation rule and what a missed EDF costs.
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FEMA & RBIThe legal line between FDI and FPI in India: the NDI Rules 10 percent test, SEBI registration, reclassification within five trading days, tax under the Income Tax Act, 2025, reporting and the right route for a foreign parent.
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FEMA & RBIHow FEMA prices shares issued or transferred to non residents in 2026: rule 21 floor and ceiling, who values, DCF, the 90 day report, CCPS and CCD conversion, swaps, angel tax after its repeal, and rule 57 under the Income Tax Act, 2025.
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FEMA & RBIHow an Indian company files PAS-3 when a foreign investor takes shares: the 30 and 15 day clocks, attachments by route, fees, the order with FC-GPR, penalties and fixing a missed return.
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FEMA & RBIWhat RBI purpose codes are, what P0802 and P0807 mean after SOFTEX ended on 1 Oct 2026, the codes for service exports, FDI and payments to a foreign parent, and how to fix a wrong code with your bank.
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FEMA & RBIHow shares of an Indian Private Limited company move between a resident and a non resident in 2026: FEMA pricing, SH-4 and demat, stamp duty, FC-TRS within 60 days, deferred payment, capital gains, TDS and treaties.
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FEMA & RBIWhat a FIRC and an eBRC are, how to get each from your bank and the DGFT portal, the GST refund link, the 2026 FEMA export rules with EDF and nine month realisation, and fixes for missing certificates.
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FEMA & RBIHow an EEFC account works for a foreign owned Indian company or exporter in 2026: the 100 percent credit rule, permitted debits, the monthly conversion rule, interest, GST refunds, worked examples and a checklist.
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FEMA & RBIHow a foreign parent lends to its Indian subsidiary under the 2026 ECB rules: who can lend, the USD 1 billion limit, end uses, Form ECB 1 and ECB 2, late fees, withholding tax and transfer pricing.
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FEMA & RBIHow an Indian subsidiary runs a section 62(1)(a) rights issue for its foreign parent in 2026: offer periods, FEMA pricing on renounced shares, demat, PAS-3 and FC-GPR within 30 days, with a worked example.
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FEMA & RBIWho files the Annual Performance Report for overseas direct investment, the 31 December due date, when unaudited accounts are allowed, how AD banks file it in 2026, and the flat INR 7,500 late fee.
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FEMA & RBIA practical guide for foreign founders on identifying FDI automatic route sectors in India, understanding when government approval applies, and what to confirm before incorporating or accepting investment.
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FEMA & RBIForm FC-GPR, also written FCGPR: what it reports, the 30 day clock from allotment, the FIRMS portal steps through your AD bank, the certificates the form needs, and what a late filing costs.
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FEMA & RBIA practical guide for foreign founders on FDI reporting requirements in India, covering when RBI reporting applies, which filings to prepare, common mistakes, and when to bring in a compliance advisor.
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FEMA & RBIEvery legal route from an Indian subsidiary to its foreign parent with 2026 rates: dividends under treaty, royalties, buyback after April 2026, and the filings banks actually check.
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FEMA & RBIA step by step guide for foreign investors allotting shares in an Indian company: FEMA and Companies Act requirements, Automatic versus Approval Route, FMV pricing under FEMA valuation norms, FC-GPR filing on the FIRMS portal, and the post allotment compliance calendar covering PAS-3, annual return, and FLA.
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FEMA & RBIA practitioner walkthrough of FEMA compounding under the 2024 Rules: PRAVAAH filing, the INR 10,000 fee, penalty caps and the 180 day order timeline.
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FEMA & 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 & RBIWhen an Indian company or foreign owned subsidiary must hold a Legal Entity Identifier under RBI rules for cross border payments, bank loans, forex deals and RTGS, and how to get and renew one.
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FEMA & RBIWhat Press Note 3 (2020) requires, the seven countries it covers, the 2026 beneficial owner test, the 10 percent automatic route, DPIIT reporting, approval timelines and the filing steps.
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FEMA & RBIHow an Indian subsidiary turns a foreign parent loan, ECB interest, import payables or pre incorporation costs into shares, with the Companies Act route, FEMA conditions, pricing, filings, tax and a worked example.
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Transfer PricingA practical guide for foreign founders on India's safe harbour rules for transfer pricing, covering when they apply to related party transactions, how they fit into compliance, and what to check before relying on them.
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Transfer PricingWho files Part A and Part B of Form 56, when an Indian subsidiary files Form 58 or the CbC report itself, the 2026 and 2027 due dates, penalties under sections 442 and 459, and two worked examples.
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Transfer PricingA practical guide for foreign founders on when Form 3CEB applies to an Indian entity, what to prepare for the chartered accountant, and how to avoid missed portal actions around transfer pricing reporting.
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Transfer PricingThe six prescribed methods under section 165 of the Income-tax Act, 2025 (formerly section 92C) with a worked example of each, the 1 to 3 percent tolerance range, safe harbour, and Form 3CEB documentation.
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Transfer PricingA practical guide for foreign founders on transfer pricing documentation requirements in India, covering local file, master file, intercompany agreements, benchmarking, and when to bring in an advisor for an Indian subsidiary.
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Transfer PricingCase note on the Delhi High Court rulings that decide management fee disputes for Indian subsidiaries: benefit, duplication, shareholder costs, allocation keys, aggregation, the 2026 safe harbour and the documents that win.
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Transfer PricingHow India taxes a management fee paid to a UAE parent: no FTS article in the treaty, PE risk, TDS and Forms 145 and 146, reverse charge GST, the benefit test, disallowance risks and UAE corporate tax, with a worked example.
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Income Tax & TDSHow an Indian company claims credit for tax withheld abroad in 2026: rule 128 and Form 67 for AY 2026-27, rule 76 and Forms 44 and 45 from tax year 2026-27, due dates, documents, disputes and worked examples.
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Income Tax & TDSHow India's General Anti Avoidance Rule works for foreign groups in 2026: Chapter XI of the Income Tax Act, 2025, the INR 3 crore test, grandfathering, the Approving Panel, PPT and LOB, and the substance file.
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Income Tax & TDSHow the India Netherlands DTAA taxes a Dutch company in 2026: 10 percent rates, the MFN clause after Nestle SA, share sales under Article 13(5), PE without a service clause, the MLI and Form 41.
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Income Tax & TDSHow the India Mauritius DTAA taxes a Mauritius company in 2026: treaty rates, source taxation of share gains after the 2016 protocol, grandfathering, Article 27A, the 2024 PPT protocol, Tiger Global, TRC and substance.
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TaxHow the India Singapore DTAA taxes a Singapore company in 2026: treaty rates, the make available test, capital gains after 2017, Article 24A, the MLI principal purpose test, PE triggers, Form 41 and substance.
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Income Tax & TDSWhen a foreign company becomes tax resident in India under POEM in 2026: section 6(10), CBDT Circular 6 of 2017, the active business test, the INR 50 crore threshold, founder risk and the tax cost.
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Income Tax & TDSHow India taxes RSUs and ESOPs that a foreign parent grants to staff of its Indian subsidiary in 2026: perquisite value under rule 15, TDS, cross charges, FEMA, capital gains, Schedule FA and Form 44.
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Income Tax & TDSHow the India Germany DTAA taxes a German company in 2026: the flat 10 percent rates, managerial fees, the missing service PE rule, capital gains, the MLI position, the Nestle MFN ruling and Form 41.
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Income Tax & TDSHow a foreign company gets a lower or nil TDS certificate in Form 128 under section 395 and rule 213: who can apply, documents, how the officer sets the rate, validity, the payer's Form 144 entry, and a UK SaaS example.
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Income Tax & TDSWhich return a foreign owned company in India files, the extended AY 2026-27 due dates, the ITR-6 schedules foreign owners trigger, the 22 percent regime and MAT credit choice, late filing costs and the move to the 2025 Act.
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Income Tax & TDSHow a foreign company or foreign national gets an Indian PAN in 2026: Form 96 and Form 95 replace Form 49AA, the apostilled registration certificate, fees, the Indian representative, rule 217 relief from higher TDS, and two worked examples.
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Income Tax & TDSHow an Indian subsidiary or a foreign company gets a TAN under section 397 of the Income Tax Act, 2025: Forms 134 and 135, rule 216 timing, documents, the INR 10,000 penalty, and the TDS work that follows.
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Income Tax & TDSHow the India UAE DTAA taxes a UAE company in 2026: who counts as a UAE resident, treaty rates, technical fees without an FTS article, free zone companies, capital gains, the MLI principal purpose test, PE, UAE corporate tax and documents.
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Income Tax & TDSHow the India UK DTAA taxes a UK company in 2026: Articles 11 to 14 rates, the make available test, service PE day counts, capital gains under Indian law, the MLI principal purpose test and Form 41.
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Income Tax & TDSHow the India US tax treaty taxes a US company in 2026: dividend, interest and royalty caps, fees for included services and the make available test, service PE, Article 24 LOB, capital gains, Form 41 and Form 6166.
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Income Tax & TDSWhat a non resident needs to claim treaty rates in India in 2026: the foreign TRC, Form 41 (old Form 10F) filed online, PAN or rule 217 details, validity rules, and Forms 42 and 43 for an Indian company's own TRC.
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Income Tax & TDSSection 63 of the Income Tax Act, 2025 keeps the INR 1 crore and INR 10 crore tax audit limits. See who needs an audit, the FY 2025-26 forms and dates, Form 26 from tax year 2026-27 and the new flat fee.
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Income Tax & TDSA section and form map from the 1961 Act to the Income Tax Act, 2025 for foreign owned subsidiaries, with the FY 2025-26 transition rule, tax year 2026-27 due dates and the 2026 MAT change.
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Income Tax & TDSA practical guide for foreign founders on how permanent establishment risk arises in India through employees, contracts, offices, and vendors, and how to structure India activity to reduce that exposure before scaling up.
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Income Tax & TDSForms 15CA and 15CB became Forms 145 and 146 on 1 Apr 2026. The four parts of Form 145, the rule 220 exemptions, treaty claims, portal steps, penalties and a worked royalty example.
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Income Tax & TDSThe corporate tax rate in India for foreign companies is 35 percent plus surcharge and cess. Full rate table with effective rates, DTAA withholding relief and the subsidiary comparison.
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Income Tax & TDSHow an Indian company deducts tax on royalty, fees, interest and dividends paid abroad in 2026, with section 393 and 207 rates, treaty rates for eight countries, rule 217, Forms 41, 128, 144 and 131, and a US example.
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TaxFor a foreign owned subsidiary, GST is not just registration, it is export refunds, reverse charge and a monthly filing rhythm. Here is a ranked, honest 2026 guide and who each firm suits.
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TaxCross border tax for founders in India: permanent establishment risk, withholding tax, treaty relief and transfer pricing, explained for 2026.
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TaxWhen minimum alternate tax applies to foreign companies and Indian subsidiaries: section 115JB and section 206, the 14 percent final MAT, book profit, the foreign company exclusions, MAT credit and the section 200 choice.
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TaxHow the single tax year in section 3 of the Income Tax Act, 2025 replaces previous year and assessment year from 1 Apr 2026, how returns, advance tax, TDS and assessments are labelled, and how FY 2025-26 income is handled.
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TaxWhy angel tax under section 56(2)(viib) ended from AY 2025-26, which old share issues to foreign investors are still exposed, and the FEMA, Companies Act and income tax rules that still apply.
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TaxAdvance tax for companies in India: the four due dates, the INR 10,000 threshold, section 405 computation, interest under sections 424 and 425 (old 234B and 234C), online payment and a cost plus example.
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TaxThe history of India's equalisation levy, the end of the 2 percent e commerce levy on 1 Aug 2024 and the 6 percent advertising levy on 1 Apr 2025, and the income tax, withholding and GST rules that now apply.
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TaxHow the India Canada DTAA taxes a Canadian parent and its Indian subsidiary: dividend, interest and royalty caps, fees for included services, the related enterprise service PE, capital gains, the MLI and the papers.
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TaxHow the India Australia DTAA taxes an Australian parent and its Indian subsidiary: 15 percent dividends and interest, the royalty bands, management fees, the 183 day service PE, section 11J and ECTA.
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TaxWhen a foreign company is taxable in India: business connection under section 9 of the Income Tax Act, 2025, the INR 2 crore and 3 lakh user SEP tests, agents, treaty PE override, digital businesses and a decision table.
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TaxThe rates, holding period, withholding, treaty exemptions for Mauritius, Singapore and Netherlands sellers, buyer side fair value rules and FEMA reporting when a non resident sells unlisted Indian shares.
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TaxWhat Union Budget 2026 and the Finance Act, 2026 changed for foreign owned Indian companies and non residents: MAT, buy back tax, withholding, transfer pricing, new exemptions, customs, GST and FEMA.
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TaxHow India's thin capitalisation rule works for Indian subsidiaries: section 94B and section 177, the INR 1 crore trigger, the 30 percent of EBITDA cap, guarantees, exclusions, parent ECBs and the carry forward.
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TaxCase note on AAR v Tiger Global International II Holdings (2026 INSC 60): the facts, the order, grandfathering under Article 13(3A), TRCs, GAAR and what Mauritius and Singapore holding structures should do now.
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TaxHow India decides the tax residency of a foreign employee: the 182 day and 60 plus 365 day tests, not ordinarily resident status, salary for work in India, the 90 day and treaty short stay exemptions, and the papers.
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TaxHow the India France DTAA taxes a French parent and its Indian subsidiary: the 10 percent rates, the MFN clause after Nestle SA, technical fees, PE, the 10 percent share rule, the MLI and Form 41.
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TaxHow an Indian subsidiary buys back shares from its foreign parent under section 68, prices the buyback under FEMA, files FC-TRS, and withholds tax now that buybacks are capital gains again.
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TaxCase note on AO v Nestle SA (2023 INSC 928): why MFN clauses in India's treaties need a notification, what Switzerland, the Netherlands and France did next, and the dividend rates that apply today.
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TaxHow the India Japan DTAA taxes a Japanese parent and its Indian subsidiary: the 10 percent rates, the wide technical fee definition, JBIC and NEXI interest, PE, capital gains, the MLI and Form 41.
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TaxHow Form 27Q works for TDS on payments to non residents, what goes into it, the 31 July to 31 May due dates, Form 131, corrections, late fee and penalty, and the switch to Form 144 under the Income Tax Act, 2025.
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GSTWhat the 57th GST Council meeting recommended on 8 Oct 2026: arrest powers withdrawn, prosecution threshold raised, faster refunds, unblocked credits, export of services relief, and what needs a law change first.
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GSTA founder focused guide to GST input tax credit rules for foreign owned Indian companies. Covers eligibility, set off, refunds, common mistakes and a practical checklist before your India team claims ITC.
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GSTA practical guide for foreign founders running Indian entities on LUT filing for exporters under GST, covering the portal process, LUT versus IGST decisions, invoicing and common compliance gaps.
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GSTZero rated, not exempt: the five export conditions, LUT vs paying IGST, refund mechanics through RFD-01, and the intermediary rule change from 30 March 2026.
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GSTA founder focused guide to when foreign companies need GST registration in India, covering supplies, deputations, entity setup, and the questions to resolve before applying.
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GSTHow an exporter of services claims back unutilised input tax credit in Form GST RFD-01: the rule 89(4) formula, the two year limit, documents, provisional refund, deficiency memos, interest and a worked example.
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GSTHow India taxes foreign SaaS and digital services under GST: the OIDAR definition from 1 Oct 2023, who pays on B2B and B2C sales, place of supply, REG-10 registration, GSTR-5A and a worked example.
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GSTHow GST treats cross charges and free services between related companies and a company's own branches: Schedule I, rule 28 valuation, corporate guarantees, secondment, parent cost allocations, ISD and exports.
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GSTHow an Indian subsidiary pays GST under reverse charge on services from its foreign parent: when it is an import, time of supply, value, self invoice, input tax credit, GSTR-3B and a worked example.
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