Closing a company is a critical legal procedure to formally end its existence. We handle voluntary strike off under section 248(2) (Form STK-2) and dormant status under section 455 (Form MSC-1). For voluntary liquidation under section 59 of the Insolvency and Bankruptcy Code, we prepare the company and work alongside an independent insolvency professional, who must act as liquidator.
Close My CompanyA systematic and compliant approach for closing a defunct private limited company.
Convene a Board Meeting to pass a resolution approving the strike-off and authorizing the calling of a General Meeting.
Ensure all company debts are settled, accounts are closed, and NOCs are obtained from any creditors.
Pass a special resolution at an EGM, or obtain the consent of members holding 75% of the paid up share capital.
Draft Board & Special Resolutions, Director's Affidavits, an Indemnity Bond, and a statement of accounts.
File the main strike-off application, Form STK-2, with the ROC, attaching all necessary resolutions and documents.
The ROC reviews the application, issues public notice, and, if no objections are received, strikes the company's name off the register.
Understanding why abandoning a company is a costly mistake.
A formal closure provides crucial legal and financial protection to the directors.
The strike off process (Form STK-2) has strict prerequisites.
CHOOSING A ROUTE
A company in India ends its existence through one of three formal routes. It can apply to the Registrar for strike off under section 248(2) of the Companies Act, 2013. It can go into voluntary liquidation under section 59 of the Insolvency and Bankruptcy Code, 2016 (IBC). Or the National Company Law Tribunal (NCLT) can wind it up under Chapter XX of the Companies Act.
Two facts decide the route: what the company still owns or owes, and how soon the parent wants out. Strike off suits a clean shell with nothing left on its balance sheet. Voluntary liquidation suits a solvent company that still has money or creditors to deal with. Winding up by the Tribunal is the contested route, not a planned exit.
Doing nothing leads to a fourth outcome. After two financial years without business, the Registrar can strike the company off under section 248(1)(c) on a 30 day notice. By then the directors may already face disqualification under section 164(2).
| Route | Law | Who runs it | Fits when | Ends with |
|---|---|---|---|---|
| Strike off on application (STK-2) | Companies Act, s.248(2) | The company, with C-PACE as Registrar | No liabilities, no cash left, and a ground under s.248(1) | STK-7 notice in the Official Gazette; the company stands dissolved (s.248(5)) |
| Voluntary liquidation | IBC, s.59 | An independent insolvency professional as liquidator | A solvent company with cash, assets, capital to return or creditors to pay | NCLT dissolution order on the liquidator's s.59(7) application |
| Winding up by the Tribunal | Companies Act, Chapter XX | The NCLT | Contested cases; s.248(8) keeps this power even after a strike off | Tribunal order |
Source: Companies Act, 2013, sections 164, 248 and 249 (Income Tax Department text). IBC (Amendment) Act, 2026. IBBI (Voluntary Liquidation Process) Regulations, 2017, amended up to 2 Jun 2026. All read 26 Oct 2026.
Our guide to closing an Indian subsidiary works through two scenarios with rupee figures. A parent that may restart in India should first look at dormant status.
STRIKE OFF TEST
A company can apply only on a ground listed in section 248(1). In practice that means one of two grounds. Either it failed to start business within one year of incorporation (clause (a)). Or it carried on no business in the two financial years before the application, with no dormancy application in that time (clause (c)).
The company must extinguish all its liabilities before it applies. Its members pass a special resolution, or members holding 75 percent of the paid up capital consent. A company regulated under a special Act, such as one supervised by RBI, SEBI, IRDA or NHB, attaches its regulator's approval. Section 248(3) keeps section 8 companies out of this route.
Section 249(1) bars an application if, in the previous three months, the company changed its name or moved its registered office to another State. It also bars one after a sale of property in the normal course of trade, or any activity beyond closing the company's affairs. Filing in breach is punishable with a fine of up to ₹1,00,000.
| What C-PACE checks | Where the rule comes from | What we check before filing |
|---|---|---|
| A ground under s.248(1)(a) or (c) | Companies Act, s.248(2) | Date trading stopped; bank statements for the two financial years |
| All liabilities extinguished, secured loans repaid, no open charge | s.248(2); STK-2 kit; C-PACE rejection grounds | Ledger, MCA index of charges, lender closure letters |
| No inspection, investigation, prosecution, pending section 206 notice or GNL-1 compounding application | STK-2 kit; C-PACE rejection grounds | MCA master data and a litigation list |
| Every pending AOC-4 and MGT-7 filed, and no form awaiting fee payment | STK-2 kit; C-PACE rejection grounds | MCA V3 filing status for every year |
| Not listed, not a vanishing company, not a section 8 company, no public deposits outstanding | s.248(3); STK-2 kit; C-PACE rejection grounds | Company master data and DPT-3 history |
Source: Companies Act, 2013, sections 248 and 249 (Income Tax Department text). Ministry of Corporate Affairs, Instruction Kit for Form STK-2 and C-PACE FAQs. All read 26 Oct 2026.
C-PACE checks the attachments against the last financial statements on the MCA portal. On our files the usual problem is a mismatch rather than ineligibility, such as an old overdraft that left an open charge. Our guide on registering and satisfying charges covers the CHG-4 step.
DOCUMENT PACK
Form STK-2 goes to C-PACE on MCA V3 with a government fee of ₹10,000. A practising Chartered Accountant, cost accountant or company secretary certifies it, and a director signs with a digital signature certificate. Every director signs two attachments, so the board's location sets the pace.
| Document | Who provides it | Format | Notes for foreign directors and parents |
|---|---|---|---|
| Affidavit in Form STK-4 | Each director | Notarised, on non judicial stamp paper of the State of the registered office | C-PACE expects a foreign director's documents to be notarised and apostilled in the country of origin |
| Indemnity bond in Form STK-3 | Each director | Notarised, on stamp paper of the State of the registered office | Same route as STK-4; every serving director signs |
| Statement of accounts in Form STK-8 | Company; certified by a Chartered Accountant | Made up to a date not more than 30 days before filing | Figures must match the last filed financial statements |
| Special resolution, or consent of members holding 75% of paid up capital | Members | Certified copy; MGT-14 SRN for a special resolution | The parent signs through its authorised representative |
| Board resolution approving the application | Board | Certified copy | Also authorises the representative who files the application |
| Identity or address proof of each director | Each director | Certified by a professional or a gazetted officer | Passport for a foreign director |
| Bank account closure letter | The company's bank | Letter from the bank | Needed where the company had a bank account |
| Proof that liabilities and statutory dues are paid; statement of pending litigation | Company | Cover TDS, GST and payroll closures |
Source: Ministry of Corporate Affairs, Instruction Kit for Form STK-2, C-PACE FAQs and FAQs on approval services, read 26 Oct 2026.
The UAE is not on the apostille route. On our filings, UAE documents go through MOFA attestation and consularisation instead. Our note on board meetings with non resident directors covers the resolution stage.
C-PACE AND TIMING
The Centre for Processing Accelerated Corporate Exit (C-PACE) processes voluntary strike off applications for companies across India. The Ministry of Corporate Affairs set it up by notification S.O. 1269(E) of 17 Mar 2023, and it began work on 1 May 2023. Before C-PACE, the jurisdictional Registrars took more than two years on average, according to the Ministry.
The Ministry has published two processing figures. On 3 Dec 2024 it reported an average of between 70 and 90 days. On 11 Aug 2025 it reported under two months as at 31 Jul 2025. By then 38,658 companies had been struck off on STK-2 since 1 May 2023.
An officer reviews every STK-2, because the form runs in non STP mode. C-PACE allows two resubmissions in total, each with up to 15 days to reply. If the company misses the window, the system cancels the form.
| Step | Who acts | Time limit or measured time |
|---|---|---|
| Notarisation and apostille of STK-3 and STK-4 abroad | Each foreign director | About 4 to 5 business days for the client, measured on our incorporation filings |
| STK-8 statement certified | Chartered Accountant | Made up to a date not more than 30 days before filing |
| Reply to a C-PACE query | Company | Up to 15 days per resubmission, twice at most |
| STK-6 public notice | C-PACE, through the Central Bureau of Communication | Published in the Official Gazette, a newspaper and the MCA website |
| Objections | Authorities, creditors or any other person | 30 days from publication of STK-6 |
| STK-7 notice; company dissolved | C-PACE | After the 30 days if nobody objects; dissolution on Gazette publication (s.248(5)) |
Source: Press Information Bureau, releases of 3 Dec 2024 and 11 Aug 2025. Ministry of Corporate Affairs, C-PACE FAQs and Instruction Kit for Form STK-2. Companies Act, 2013, section 248(5). Krystal7 incorporation filings for the apostille step. All read 26 Oct 2026.
The longer wait usually sits before filing. A company that stopped trading on 31 Mar 2026 meets the clause (c) ground only from 1 Apr 2028. Section 59 of the IBC sets no inactivity period, so voluntary liquidation is the route when the parent cannot wait.
SECTION 59 IBC
Voluntary liquidation suits a solvent company that still has money or creditors to deal with. The directors declare that the company can pay its debts in full from its assets. The members pass a special resolution and appoint an insolvency professional as liquidator. If the company owes any debt, creditors holding two thirds of it by value approve the resolution.
Regulation 6 of the IBBI (Voluntary Liquidation Process) Regulations, 2017 requires the insolvency professional to be independent of the company. The same applies to every partner or director of the professional's firm. We prepare the company and work alongside an independent insolvency professional, and we do not act as liquidator.
The law changed on 26 May 2026, when the IBC (Amendment) Act, 2026 (Act 6 of 2026) came into force for these provisions. Section 59(2) now says the process must finish within a period the IBBI specifies, which cannot exceed one year. New section 59(5A) to (5C) lets members end a voluntary liquidation before the dissolution application.
| Step | Rule | Time limit |
|---|---|---|
| Public announcement by the liquidator | Reg. 14 | Within five days of appointment |
| Last date for claims | Reg. 14 | 30 days from the liquidation commencement date |
| Preliminary report to the company | Reg. 9 | Within 45 days of the liquidation commencement date |
| Distribution of proceeds | Reg. 35(1) | Within 30 days of receiving the amount |
| Final report and dissolution application to the NCLT | Regs. 37 and 38; IBC s.59(7) | The liquidator endeavours to finish within 270 days where creditors approved the resolution, and 90 days otherwise |
| Termination by members, if plans change | IBC s.59(5A) to (5C); reg. 42 | Before the s.59(7) application; the liquidator informs the IBBI and the Registrar within seven days |
Source: IBBI (Voluntary Liquidation Process) Regulations, 2017, amended up to 2 Jun 2026. Insolvency and Bankruptcy Code (Amendment) Act, 2026. IBBI Quarterly Newsletter, April to June 2026. All read 26 Oct 2026.
The record runs longer than the targets. By the end of June 2026, 2,090 processes had closed with a final report. They took 391 days on average (IBBI newsletter, April to June 2026), and we plan on that figure.
Tax runs its own clock. Section 322 of the Income Tax Act, 2025 requires the liquidator to notify the Assessing Officer within 30 days of appointment. The officer then has three months to notify the amount to set aside for tax, and the liquidator cannot part with assets freely until then.
FEMA AND TAX
A foreign parent first asks how its money comes home. STK-2 pays nothing to anyone, and C-PACE asks for a bank closure letter. So the cash has to leave the company before STK-2, by a route that FEMA and the tax law accept.
Profits usually leave as a dividend before the strike off, as our guide to dividends from an Indian subsidiary to its foreign parent explains. Share capital is harder, because strike off has no mechanism to return it. Where the capital is material, voluntary liquidation returns it.
In a liquidation, section 2(40)(c) of the Income Tax Act, 2025 treats a distribution as a dividend up to accumulated profits. Section 68(2) taxes the rest as a capital gain, after deducting the part taxed as dividend. Tax on a payment to a non resident is withheld under section 393. The bank needs Forms 145 and 146 (formerly 15CA and 15CB) before it remits.
RBI's Master Direction on Foreign Investment (updated up to 15 Jun 2026) has no paragraph written for liquidation proceeds. Paragraph 10.2.2 covers sale proceeds of a security held on a repatriation basis, net of taxes. We present a liquidation distribution to the bank on that footing, with the NCLT order and a tax computation.
| Step | Law or rule | When |
|---|---|---|
| Last FLA return | RBI FLA FAQs, Q2 and Q13 | By 15 July while FDI is outstanding at the end of March of the reporting or previous year |
| Liquidation distribution | Income Tax Act, 2025, ss.2(40)(c) and 68(2) | After the s.322 window and the claims process |
| Remittance of proceeds | Master Direction on Foreign Investment, para 10.2.2 | Net of applicable taxes; security held on repatriation basis |
| GST cancellation | CGST Rules, rule 20; Circular No. 69/43/2018-GST | REG-16 within 30 days of closure; officer issues REG-19 within 30 days of a complete application |
| GST final return | CGST Act, s.45 | GSTR-10 within three months of the later of the cancellation date and the order date |
| Final wages | Code on Wages, 2019, s.17(2) | Within two working days where staff lose jobs because the establishment closes |
Source: RBI Master Direction on Foreign Investment and FLA FAQs. Income Tax Act, 2025, sections 2, 68, 322 and 393. CBIC Circular 69/43/2018-GST and Code on Wages, 2019. All read 26 Oct 2026.
A missed GSTR-10 brings a GSTR-3A notice, and after 15 more days an assessment in Form ASMT-13 under section 62. A gap in the FEMA history holds up the final remittance, so we close it first through our FEMA compliance service. Our note on the FLA return due date covers the last RBI filing, and the India repatriation planner compares exit routes on your figures.
RISK AND PENALTIES
Dissolution does not end personal exposure. Section 248(7) keeps the liability of every director, officer with management powers and member alive, as if the company had not been dissolved. Section 250 lets a dissolved company act only to realise amounts due to it and to discharge its liabilities. Cash left in a bank account after dissolution is hard to recover without restoration under section 252.
| Exposure | Source | Amount or effect |
|---|---|---|
| Application filed in breach of section 249 | Companies Act, s.249(2) and (3) | Fine of up to ₹1,00,000; application withdrawn or rejected |
| Application made to evade liabilities or deceive creditors | Companies Act, s.251 | Persons in charge jointly and severally liable for losses; punishable for fraud; Registrar may recommend prosecution |
| Copied or pasted signatures on attachments | C-PACE FAQs, citing ss.7(5), 7(6) and 447 | Treated as fraud or false evidence |
| Unrecoverable income tax of a private company | Income Tax Act, 2025, s.323 | Directors jointly and severally liable unless they prove no gross neglect, misfeasance or breach of duty |
| Liquidator who skips the tax notice or parts with assets | Income Tax Act, 2025, s.322 | Personal liability for the tax, capped at the notified amount where one was notified |
| Late AOC-4 or MGT-7 if the company is abandoned instead | Companies Act, ss.137(3) and 92(5) | ₹10,000 plus ₹100 a day for each form, up to ₹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, at that company and others |
Source: Companies Act, 2013, sections 92, 137, 164, 248, 249, 250 and 251 (Income Tax Department text). Income Tax Act, 2025, sections 322 and 323. Ministry of Corporate Affairs, C-PACE FAQs. All read 26 Oct 2026.
FEES AND PITFALLS
The government fee for STK-2 is ₹10,000. Stamp duty on STK-3 and STK-4 follows the State of the registered office, and directors abroad add local notary and apostille costs. We pass government fees and stamp duty on at cost, as separate lines.
Our professional fee is fixed and quoted in writing within 48 hours of a scoping call. If the company has overdue AOC-4, MGT-7 or tax returns, those come first, and our compliance rescue service starts from USD 2,000. In a voluntary liquidation, the company engages the insolvency professional and any registered valuer directly, under their own fee terms.
More questions
The fee is ₹10,000, according to the Ministry of Corporate Affairs FAQs and the STK-2 instruction kit. Notary charges and stamp duty on the STK-3 and STK-4 documents are extra and depend on the State of the registered office. Our professional fee is quoted in writing within 48 hours of a scoping call.
Yes. Each director signs the STK-3 indemnity bond and the STK-4 affidavit before a notary in their own country. C-PACE expects those documents to be apostilled as well. On our filings, UAE documents go through MOFA attestation and consularisation instead.
No. C-PACE asks for a bank closure letter where the company had a bank account, and the STK-8 statement must match the company's books. Pay out the balance or spend it on closure costs first. A company that needs to return significant cash or share capital to its parent should use voluntary liquidation.
Not safely. The STK-2 form accepts a dormant company, but the C-PACE FAQs list dormant status under section 455 as a ground for rejection. We take the company out of the register of dormant companies by applying for active status under section 455(5) before we file.
Yes. Section 252(1) of the Companies Act lets an aggrieved person appeal to the NCLT within three years of the Registrar's order. Section 252(3) lets the company, a member, a creditor or a workman apply within 20 years of the Gazette notice. The company then files the Tribunal's order with the Registrar within 30 days.
Longer than the targets. Regulation 37 asks the liquidator to try to finish within 270 days where creditors approved the resolution, and 90 days otherwise. Processes closed by the end of June 2026 took 391 days on average, according to the IBBI quarterly newsletter.
Yes, since 26 May 2026. Section 59(5A) of the IBC, inserted by the IBC (Amendment) Act, 2026, lets members terminate the process by special resolution before the dissolution application. Where the company owes debt, creditors holding two thirds of it by value must approve within seven days. Termination takes effect when the liquidator informs the Registrar.
Not through a separate certificate on the STK-2 attachment list that C-PACE publishes. C-PACE asks for proof that no statutory dues are pending, and authorities can object within 30 days of the STK-6 notice. In voluntary liquidation, section 322 of the Income Tax Act, 2025 requires the liquidator to notify the Assessing Officer within 30 days of appointment.
The liquidator distributes it and the AD bank remits it net of Indian tax. The part paid out of accumulated profits is a dividend under section 2(40)(c) of the Income Tax Act, 2025. The rest is a capital gain under section 68(2). The bank needs Forms 145 and 146 before it remits.
No. The liquidator in a voluntary liquidation must be an insolvency professional who is independent of the company under regulation 6 of the IBBI regulations. We prepare the company, clear its filings and run the FEMA and tax steps, working alongside the independent insolvency professional the company appoints.
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Key information about closing a Private Limited Company
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.
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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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IPHow a foreign company registers copyright and designs in India: Berne protection, Form XIV, software and website code, the Designs Act, 2000, Locarno classes, six month priority, and who owns work made in the Indian subsidiary.
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ComplianceHow an Indian company changes its name under section 13(2) of the Companies Act, 2013, from RUN to the fresh certificate, with name rules, trademark limits, fees, timeline and the PAN, GST and IEC updates.
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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.
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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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ComplianceA dormant or low revenue Indian subsidiary still needs an audit. How section 455 dormant status works (MSC-1, MSC-3, MSC-4), the filings that never stop, the cost of doing nothing and when strike off is better.
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ComplianceWhen section 135 makes CSR compulsory for an Indian subsidiary or a branch of a foreign company, how to compute the 2 percent, the committee exemption, Schedule VII, unspent amounts, CSR-1, CSR-2 and penalties.
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ComplianceCan the parent's global audit firm audit its Indian subsidiary? Only through an Indian CA firm, within sections 141 and 144, the rotation rules, group audit instructions and NFRA oversight.
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ComplianceThe audit trail rule for accounting software in India, from the rule 3(1) proviso and rule 11(g) reporting to eight year retention, Indian backups and what a subsidiary on SAP, NetSuite or Oracle must fix.
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ComplianceHow a foreign owned Indian company appoints its first auditor within 30 days, moves to a five year term at the first AGM, files Form ADT-1, and handles rotation, casual vacancy, removal and resignation.
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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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