ONE PERSON COMPANY
An OPC gives one founder a company with limited liability and no second shareholder. We handle the name, nominee consent, SPICe+ filing, PAN and TAN in about 8 to 10 working days.
One Person Company
WHAT YOU GET
Many solo founders add a relative as a second shareholder only to meet the two person rule. An OPC removes that need. The nominee takes over only if the member dies or cannot act.
Name search against companies, LLPs and trade marks, and business objects that match what you will do.
Digital signatures, the nominee’s consent in INC-3 and the director appointment.
SPICe+ with e-MOA, e-AOA and AGILE-PRO-S. The certificate arrives with the CIN, PAN and TAN.
REQUIREMENTS AT A GLANCE
These rules come from section 3 of the Companies Act, 2013 and rule 3 of the incorporation rules, as amended in April 2021. Checked 25 Sep 2026.
| Requirement | The rule | In practice |
|---|---|---|
| Member | One natural person who is an Indian citizen, resident or not. | NRIs can form an OPC. Foreign nationals and companies cannot. |
| Nominee | One Indian citizen who consents in Form INC-3. | The nominee can be changed later by filing INC-4. |
| Directors | At least one, and up to 15. | The member is usually the first director. |
| Limit per person | A person can be a member of only one OPC. | The same limit applies to being a nominee. |
| Capital and turnover | No minimum, and no forced conversion since April 2021. | You can convert to a Private Limited company when you add a shareholder. |
| Restricted activity | Cannot carry on non banking financial investment activity. | Cannot be formed or converted into a Section 8 company. |
HOW WE WORK
Our standard timings for a founder in India. NRIs add the time for apostille in their country of residence.
We confirm the business activity, the nominee, the capital and the registered office, then run the name checks.
We file SPICe+ Part A with two name choices. The name must end with (OPC) Private Limited.
We issue the digital signatures and prepare the e-MOA, e-AOA, nominee consent and declarations.
We file SPICe+ Part B with AGILE-PRO-S. The certificate arrives with the CIN, PAN and TAN.
DOCUMENT CHECKLIST
AFTER INCORPORATION
An OPC has lighter rules than a Private Limited company. It does not hold an annual general meeting, and it files a cash flow statement only when the law requires one.
| Obligation | When it is due | Form or record |
|---|---|---|
| First auditor appointed | Within 30 days of incorporation | Board resolution and auditor consent |
| Commencement of business declared | Within 180 days, after the capital reaches the company bank account | INC-20A |
| Board meetings | At least one in each half of the calendar year, 90 days apart. Not needed with a sole director. | Minutes |
| Financial statements filed | Within 180 days of the end of the financial year | AOC-4 |
| Annual return filed | Within 60 days of the date the AGM would have been due | MGT-7A |
| Company income tax return | 31 October, or 30 November where transfer pricing applies | ITR-6 |
| Director KYC | Once every three financial years, by 30 June | DIR-3 KYC |
BUILD THE RIGHT ENGAGEMENT
Since April 2021 an NRI can form an OPC, and the residency rule for the member is gone. You still need an Indian citizen as nominee.
Documents are apostilled in the country where you live. Money sent from abroad for shares is reported to the RBI where it counts as foreign investment.
If you plan to bring in a co founder or investor soon, start as a Private Limited company. Conversion is possible but adds a filing.
Foreign nationals cannot form an OPC. They should look at a Private Limited company or a foreign subsidiary.
Our professional fee is fixed in writing before we start. Government fees and stamp duty are shown separately, at cost.
The fee depends on where the member and nominee live and whether you want the first year compliance calendar included.
YOUR QUESTIONS
Clear expectations make a better engagement.
One Indian citizen, whether resident in India or not. Foreign nationals and companies cannot form an OPC.
Yes. The April 2021 amendment allowed NRIs to form an OPC and removed the residency test for the member.
The nominee becomes the member if the founder dies or cannot contract. The nominee must be an Indian citizen and consents in Form INC-3.
Not any more. Since April 2021 an OPC is no longer forced to convert when it crosses a capital or turnover level.
About 8 to 10 working days from name application to the certificate, for a founder in India.
Yes, at any time. You add at least one more member and director and file the conversion with the ROC.
AOC-4 within 180 days of the year end, MGT-7A, the income tax return and director KYC. The accounts must be audited every year.
THE 2021 AMENDMENT
MCA amended the OPC rules through the Companies (Incorporation) Second Amendment Rules, 2021, notified as G.S.R. 91(E) on 1 Feb 2021. The changes took effect on 1 Apr 2021, as PIB announced on 3 Feb 2021. They opened the OPC to Indian citizens living abroad and removed the size limits.
| Point | Before 1 Apr 2021 | From 1 Apr 2021 |
|---|---|---|
| Who can form an OPC | An Indian citizen resident in India; NRIs could not | Any natural person who is an Indian citizen, whether resident in India or otherwise |
| Residency period in the rule | 182 days | 120 days |
| Paid up capital limit | ₹50 lakh | None |
| Turnover limit | Average annual turnover of ₹2 crore | None |
| Forced conversion on crossing a limit | Yes | No longer applies |
| Voluntary conversion into a private or public company | Only after a two year wait | Any time, after adding members and directors |
| Intimation on crossing a limit | INC-5 | Form omitted |
| Conversion form | INC-6 | INC-6, modified |
Sources: PIB, MCA amends One Person Companies rules, 3 Feb 2021. PIB, Budget 2021-22 measures for start ups, 5 Feb 2021. India Code list of Companies Act rules, entry for G.S.R. 91(E). Read 26 Oct 2026.
An Indian citizen living abroad can now be the sole member. PIB described the residency period as cut from 182 days to 120 days. Because the rule now admits Indian citizens "whether resident in India or otherwise", residence no longer decides who may form an OPC.
Citizenship still does. An OCI cardholder is a citizen of another country, so an OCI cannot be the member. Our guide for OCI cardholders covers the routes that do work, such as a Private Limited company.
NRI FOUNDERS
Yes. The 2021 change removed residence as a test for the member, but the Companies Act still asks every company for one resident director. Under section 149(3), that director stays in India for at least 182 days in the financial year. The rule applies to an OPC as much as to a Private Limited company.
An NRI who is the sole director and lives abroad does not meet the test. The fix is a second director who lives in India, and an OPC can have up to 15 directors. Missing the rule costs the company ₹50,000 plus ₹500 a day, up to ₹3,00,000, under section 172.
How the NRI pays for the shares decides the FEMA treatment. Under paragraph 9.1.15 of the RBI Master Direction on Foreign Investment, NRI money on a non repatriation basis is deemed domestic investment. Investment on a repatriation basis is foreign investment, and the company reports the allotment in FC-GPR within 30 days.
Decide the basis before the money moves, because it sets the reporting that follows. Our FC-GPR filing guide and resident director guide cover both points in detail.
WHO PROVIDES WHAT
The document lists on this page name what we need. This table adds the format and what changes when the member or nominee lives abroad.
| Document | Who provides it | Format | Notes for NRIs |
|---|---|---|---|
| PAN | Member, nominee and each director | Scanned copy | Needed for the DSC and the SPICe+ declarations. |
| Passport | A member or nominee who lives abroad | Notarised, then apostilled or consularised | A notary is enough in a Commonwealth country. |
| Address proof under two months old | Member, nominee and each director | Scanned copy in India, attested copy abroad | Same attestation route as the passport. |
| Consent of the nominee | Nominee | INC-3, filed with SPICe+ | On our filings, the nominee also needs a DSC. |
| Photograph, email and mobile number | Member and each director | Digital | Used for the DSC and the signing OTP. |
| MoA and AoA | Member | INC-33 and INC-34, signed with a DSC | The name must end with (OPC) Private Limited. |
| Rent agreement or ownership proof, utility bill and owner's no objection letter | Owner of the registered office | Scanned copies | The office must be in India even when the member lives abroad. |
Sources: MCA SPICe+ FAQs, questions 31, 41 and 50. Krystal7 filing records. Read 26 Oct 2026.
For documents signed abroad, MCA's SPICe+ FAQs accept a notary in a Commonwealth country. A Hague Convention country uses notarisation plus apostille, and other countries add authentication by the Indian embassy. On our filings, the UAE uses MOFA attestation and consularisation, and a German apostille has not worked for incorporation.
For Commonwealth founders, simple notarisation has worked on our filings. DSC issuers have issued the DSC on the notarised copy.
STEP BY STEP
The four stage summary on this page shows the order. This table adds the forms and the times on our filings as restated in Oct 2026. A member and nominee who both live in India skip the attestation step.
| Step | Form and portal | Who acts | Time on our filings |
|---|---|---|---|
| Name reservation | SPICe+ Part A or RUN on the MCA portal, ₹1,000 | Krystal7 files, MCA approves | 48 working hours |
| Drafting of the MoA, AoA, nominee consent and declarations | INC-33, INC-34, INC-3 and INC-9 | Krystal7 | 36 working hours after your documents arrive |
| Notarisation and apostille, for a member or nominee abroad | Home country notary and apostille authority | You | About 4 to 5 business days |
| Incorporation filing | SPICe+ Part B with AGILE-PRO-S | Krystal7 | Within 24 working hours of receiving the apostilled documents |
| Approval | Certificate of incorporation with CIN, PAN and TAN | MCA Central Registration Centre | A further 96 to 120 hours |
| Bank account | Opened on the AGILE-PRO-S request | The bank | About 30 calendar days after incorporation |
| Commencement of business | INC-20A | The director, through Krystal7 | Within 180 days of incorporation |
Sources: Krystal7 incorporation timeline, restated Oct 2026. MCA SPICe+ FAQs, questions 6, 41 and 65. Read 26 Oct 2026.
MCA holds a Part A name for 20 days and allows two resubmissions to cure defects. SPICe+ also registers the OPC with EPFO and ESIC, which MCA makes mandatory for all new companies. Our SPICe+ form guide covers the Part B fields in detail.
GOVERNMENT FEES
An OPC pays the same four government charges as any new company. They are the name fee, the MCA registration fee, PAN and TAN, and state stamp duty. MCA charges no registration fee for any incorporation with authorised capital up to ₹15 lakh, under G.S.R. 180(E) of 6 Mar 2019.
| Charge | Amount | Notes |
|---|---|---|
| Name reservation | ₹1,000 | MCA fee per application. |
| MCA registration fee | Nil up to ₹15 lakh authorised capital | Above that, the Table of Fees charges on the whole capital. |
| PAN and TAN | ₹143 | Paid on one consolidated SPICe+ challan. |
| Stamp duty | Set by the state of the registered office | On our 2026 challans for ₹15 lakh capital: ₹195 in Haryana and ₹2,460 in Delhi. |
| Krystal7 professional fee | Quoted in writing within 48 hours of a scoping call | Government fees shown at cost, with no markup. |
Sources: MCA Table of Fees, 2014. MCA note on G.S.R. 180(E) of 6 Mar 2019. Krystal7 SPICe+ challans paid 14 Aug 2026 and 15 Oct 2026, both for Private Limited companies. Read 26 Oct 2026.
Delhi charges AoA stamp duty at 0.15 percent of authorised capital, so the state matters more as capital rises. Pick the capital you will use in the first year. The company registration cost calculator compares states, and the authorised capital fee calculator shows the MCA fee above ₹15 lakh.
WHEN YOU GROW
Since 1 Apr 2021, an OPC can convert into a private or public company at any time. There is no two year wait, and crossing a capital or turnover level no longer forces the change. The OPC first raises its members and directors to the minimum for the new form.
| Requirement | Into a Private Limited company | Into a public company |
|---|---|---|
| Members | At least 2 | At least 7 |
| Directors | At least 2 | At least 3 |
| Name | Drops (OPC) and ends with Private Limited | Ends with Limited |
| Form filed with MCA | INC-6 | INC-6 |
| Resident director | One director stays in India 182 days in the financial year | Same |
Sources: PIB, MCA amends One Person Companies rules, 3 Feb 2021. Companies Act, 2013, sections 3 and 149. Read 26 Oct 2026.
Conversion is the route when you take on an investor or co founder, because an OPC has one member by definition. Shares later issued to a non resident in the converted company follow the FC-GPR deadline of 30 days from allotment.
MISSED DEADLINES
An OPC has fewer filings, but the penalties for the filings it does have match those for other companies. These amounts come from MCA's penalty list of 6 May 2024.
| Default | Section | Company | Officer in default |
|---|---|---|---|
| INC-20A not filed | 10A(2) | ₹50,000 | ₹1,000 a day, up to ₹1,00,000 |
| No registered office maintained | 12(8) | ₹1,000 a day, up to ₹1,00,000 | ₹1,000 a day, up to ₹1,00,000 |
| Resident director rule not met | 172 | ₹50,000 plus ₹500 a day, up to ₹3,00,000 | ₹50,000 plus ₹500 a day, up to ₹1,00,000 |
| Share certificate and transfer rules breached | 56(6) | ₹50,000 | ₹50,000 |
| AOC-4 late, due within 180 days of the year end for an OPC | 137(3) | ₹10,000 plus ₹100 a day, up to ₹2,00,000 | ₹10,000 plus ₹100 a day, up to ₹50,000 |
| MGT-7A late | 92(5) | ₹10,000 plus ₹100 a day, up to ₹2,00,000 | ₹10,000 plus ₹100 a day, up to ₹50,000 |
| Board's report not compliant | 134(8) | ₹3,00,000 | ₹50,000 |
Source: MCA, Penalties and Offences under the Companies Act, 2013, 6 May 2024. Read 26 Oct 2026.
In an OPC, the officer in default is often the founder, who is usually also the director. A company that stops filing also risks strike off, and our compliance rescue service handles revival. The AOC-4 and MGT-7 guide covers the annual forms.
CHOOSE A STRUCTURE
The note on when to choose something else gives our short view. This table puts the two forms side by side on the rules that differ.
| Point | One Person Company | Private Limited company |
|---|---|---|
| Members | 1, an Indian citizen | 2 to 200, of any nationality within the FDI rules |
| Nominee | Required, with consent in INC-3 | Not required |
| Directors | At least 1, up to 15 | At least 2 |
| Resident director | One director, 182 days in the financial year | Same |
| Annual general meeting | Not held | Required |
| Board meetings | One in each half of the calendar year, 90 days apart, and none with a sole director | First within 30 days, then four a year, or two for a small company |
| Financial statements | AOC-4 within 180 days of the year end | AOC-4 within 30 days of the AGM |
| Annual return | MGT-7A | MGT-7, or MGT-7A for a small company |
| Bringing in an investor | Convert first | Issue shares directly |
| Foreign investors | Cannot be members | Up to 100% in most sectors under the automatic route |
Sources: Companies Act, 2013, sections 2(62), 2(68), 3, 96, 137, 149 and 173. PIB, MCA amends One Person Companies rules, 3 Feb 2021. RBI Master Direction on Foreign Investment, paragraph 5.2.3. Read 26 Oct 2026.
OUR EXPERIENCE
Most OPC problems trace back to the 2021 change being read as wider than it is. These are the ones we see.
Our INC-20A guide explains the declaration and the order of the bank account and share money.
More questions
No. The OPC rules admit only an Indian citizen as the member, and an OCI cardholder is a citizen of another country. An OCI can hold shares in a Private Limited company instead, within the FEMA rules.
It is the residency period in the OPC rule, which PIB described as cut from 182 days to 120 days from 1 Apr 2021. Because the rule now admits Indian citizens whether resident in India or otherwise, it no longer decides who may form an OPC. The separate 182 day test for one director under section 149(3) still applies.
Yes. Every company needs one director who stays in India for at least 182 days in the financial year. An NRI founder abroad appoints a second director who lives in India, or the company risks ₹50,000 plus ₹500 a day under section 172.
Yes, on our filings the nominee needs a DSC. The nominee also gives written consent in INC-3, which goes in with SPICe+.
With authorised capital up to ₹15 lakh, the MCA registration fee is nil. You pay ₹1,000 for the name, ₹143 for PAN and TAN, and stamp duty set by the state of the registered office.
Yes. Money invested on a non repatriation basis is deemed domestic investment under the RBI Master Direction. Money invested on a repatriation basis is foreign investment, and the company reports the allotment in FC-GPR within 30 days.
Not while it stays an OPC, because it has one member by definition. It converts into a Private Limited company first, and since 1 Apr 2021 it can do so at any time by filing INC-6.
By 27 September. An OPC files AOC-4 within 180 days of the end of the financial year, because it holds no annual general meeting. A late filing costs ₹10,000 plus ₹100 a day under section 137(3), up to ₹2,00,000.
Yes. SPICe+ registers every new company with EPFO and ESIC, and GSTIN is available on request through AGILE-PRO-S. An OPC can employ staff like any other 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.
More than 50 advisers on the bench when a matter needs a specialist.
Client reviews
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 a small delay in DSC courier for Pvt Ltd registration, but Ashwin Agarwal kept me informed throughout. Overall, excellent service.
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!
Amazing team! Helped with our 80G and 12AA registration—Nandini followed up at every stage and explained every government query.
Best company if you’re looking for company registration, ITR, Annual Compliances etc services. Highly recommended!
They made the process of registering my company really smooth. Highly recommended!
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 .
“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.
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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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