Foreign companies & foreigners in India
India for NRIs & foreigners: questions answered
Short, sourced answers on tax, property, investing, companies and money transfers.
Read the guideDoing business in India: 2026 guide
Entry options, FDI rules, tax, hiring and compliance for foreign companies.
Read the guideHow to verify an Indian company
Free government checks — MCA, GST, IEC — and the red flags that matter before you pay.
Read the guidePaying Indian freelancers from abroad
What the foreign client must do (very little) and what the Indian freelancer must do (GST, LUT, tax).
Read the guideH-1B fee and moving work to India
Where the $100,000 fee stands, and GCC vs EOR vs outsourcing for US companies.
Read the guideIndia–UK trade deal in force: business guide
CETA since 15 July 2026 and the 5-year social-security exemption for posted workers.
Read the guideHow foreigners invest in Indian shares
FPI registration, GIFT City funds, the NRI/OCI route and the 2026 SWAGAT-FI changes.
Read the guideCan foreigners buy property in India?
Foreign nationals vs OCIs vs NRIs — what FEMA allows, and taking the money back out.
Read the guideForm 41, TRC & no-PE declaration
What a foreign vendor gives an Indian client to get treaty withholding rates.
Read the guideGST for foreign SaaS selling into India
OIDAR rules, REG-10 registration, GSTR-5A and B2B reverse charge.
Read the guideRepatriating profits from India
Dividends, service fees, royalties, interest and buybacks — what is withheld and how.
Read the guideHiring in India without an entity
Contractors vs employer of record vs subsidiary — and permanent establishment risk.
Read the guideLiaison, branch or project office in India
RBI eligibility, what each can do, approvals and annual compliance.
Read the guideAcquiring a company in India as a foreign buyer
FDI route, Press Note 3, pricing rules, FC-TRS, withholding and approvals.
Read the guideDue diligence checklist for Indian companies
Financial, tax, FEMA, corporate and labour checks for investors and acquirers.
Read the guideSetting up a GCC in India
Entity choice, cost-plus transfer pricing, safe harbour, GST on exports and hiring.
Read the guideDelaware flips, reverse flips & India–US structuring
Delaware flip for Indian startups
When a US holdco makes sense — and the FEMA, tax and POEM traps to plan for.
Read the guideReverse flip to India: moving your holdco home
Merger vs share swap, the 2024–2026 regulatory changes, and tax on both sides.
Read the guideIndia–US DTAA explained for founders
Treaty rates on dividends, interest, royalties and fees — and how to claim them.
Read the guideIntercompany loans between India and the US
ECB under the 2026 rules, ODI loans, interest withholding and interest limits.
Read the guideDividends from a US company to India
US withholding and treaty rates, Forms 1042-S, Indian tax, credit and the 90-day repatriation rule.
Read the guideConsolidating a US subsidiary into Indian accounts
Section 129(3), Ind AS 110 & 21, AS 21 & 11, AOC-1 and US GAAP adjustments.
Read the guideIndia–US transfer pricing for startups
Arm's-length pricing, 2026 safe harbour at 15.5%, Form 48 and the US side.
Read the guideESOPs from a US parent for Indian employees
FEMA reporting in Form OPI, tax at exercise and sale, Schedule FA and valuation.
Read the guideSetting up a US subsidiary of an Indian company
ODI limits, Form FC, APR, transfer pricing and US tax for Indian parent companies.
Read the guideFEMA, ODI & tax rules when Indians own a US company
LRS limits, Form FC, APR, TCS, Schedule FA and POEM.
Read the guideNRI taxation
FAST-DS 2026: disclose foreign assets by 31 Dec
Who qualifies, the ₹1 crore and ₹5 crore categories, the 60% vs ₹1 lakh cost, and how to file.
Read the guideNRI taxation in India: the complete guide
Tax rates, what's taxable, TDS, capital gains, DTAA, returns and repatriation — in one place.
Read the guideTDS on sale of property by an NRI
Rates, the new no-TAN rule for buyers from 1 Oct 2026, lower-TDS certificates and exemptions.
Read the guideNRI income tax return: who files and how
When NRIs must file, which ITR, due dates, TDS refunds and what isn't taxed.
Read the guideCan NRIs apply for IPOs in India?
NRE vs NRO, the NRI demat account, ASBA, tax on listing gains — before the next big IPO.
Read the guideThe US 1% remittance tax and NRIs
Who pays it, which transfers are exempt, and how to send money to India without it.
Read the guideInvesting in US stocks from India: tax & rules
LRS, TCS, 25% US dividend withholding, Indian capital gains, Schedule FA and US estate tax.
Read the guideMoving back to India from the US: tax guide
RNOR, bank accounts, 401(k)/IRA, US shares and the first-year return.
Read the guideTCS on foreign remittances (LRS) 2026-27
20% above ₹10 lakh for investments, 2% for education, medical and tour packages.
Read the guideLower TDS certificate (Form 128)
How NRIs and others get a lower or nil TDS certificate before a sale or payment.
Read the guideNRE vs NRO vs FCNR accounts
Tax, repatriation and what money can go where — explained for NRIs.
Read the guideRepatriating money from India as an NRI
USD 1 million NRO limit, Forms 145 and 146, NRE vs NRO tax and treaty relief.
Read the guideResidential status: NRI, RNOR or resident?
The 182-day, 60-day and 120-day tests, deemed residency and RNOR for returning NRIs.
Read the guideUS company incorporation & compliance
How to register a US company from India
The 10-step sequence — entity, state, India-side approvals, EIN, bank and compliance.
Read the guideWhat a US company really costs from India
One-time, annual state, federal and India-side costs — with the figures that are fixed by law.
Read the guideDelaware C-Corp vs LLC for Indian founders
Tax, investors, ESOPs and India-side treatment compared.
Read the guideForm 5472 for foreign-owned US LLCs
Who files, what to report and how to avoid the $25,000 penalty.
Read the guideUS investor due diligence checklist (India-run startups)
What US VCs check in a Delaware company run from India — and how to fix gaps before they do.
Read the guide409A valuation for Indian founders
Why a Delaware company with an India team needs two valuations — and when.
Read the guideSelling on Amazon US from India: entity & tax
Indian exporter vs US company, sales tax, FBA and the India-side export rules.
Read the guideUS trademark registration for Indian startups
Direct USPTO filing vs Madrid from India, who should own the mark, timelines and upkeep.
Read the guideDelaware certificate of good standing
What it is, short vs long form, how to get one, and apostilles for use in India.
Read the guideBookkeeping for a US company run from India
Chart of accounts, cash vs accrual, month-end close and the records every filing needs.
Read the guideForm 1120 for Indian-owned C-Corps
The foreign-ownership parts of the return: Schedule K, G, L and Form 5472.
Read the guideRegistering your Delaware company in other states
When hiring or an office triggers foreign qualification — California, Texas, New York.
Read the guideConverting an LLC to a Delaware C-Corp
Statutory conversion, US tax treatment, QSBS timing and the Indian ODI side.
Read the guideHiring your first US employee as an Indian startup
Own payroll vs PEO vs EOR, state registrations, payroll taxes and classification.
Read the guideUS company compliance calendar for Indian owners
Every Delaware, IRS and India-side deadline in one month-by-month view.
Read the guideW-8BEN-E for Indian companies (and W-8BEN)
Which form, key lines, treaty claims, validity — and when there's no withholding at all.
Read the guideUS LLC for Indian freelancers: a reality check
What a US LLC does — and doesn't — change for tax, FEMA and getting paid.
Read the guideHow to close a Delaware company from India
Delaware dissolution, final IRS filings and the FEMA disinvestment steps in India.
Read the guide83(b) election for Indian founders
What it is, whether it matters if you live in India, Form 15620 and the 30-day rule.
Read the guideITIN for Indian founders: do you actually need one?
When an ITIN is required, when it isn't, Form W-7, documents and timelines.
Read the guideUS sales tax for Indian SaaS companies
Economic nexus, which states tax SaaS, California from 2027, and how to comply.
Read the guideDelaware registered agent: what it is and how to choose
The legal requirement, what the agent does, switching agents and the 30-day rule.
Read the guideHow to get an EIN without an SSN or ITIN
Phone, fax and mail routes for India-based founders, and how to fill Form SS-4.
Read the guideOpen a US business bank account from India
Documents, remote options, common rejections and the FEMA rules for funding it.
Read the guideDelaware vs Wyoming LLC for Indian founders
Annual costs, investor fit, taxes and the filings that apply either way.
Read the guideDelaware franchise tax: avoid the $85,000 surprise
Authorized Shares vs Assumed Par Value, worked examples and deadlines.
Read the guideOverseas incorporation & trade deals
Singapore company from India
Resident director, ACRA fees, 17% tax and exemptions, ODI and POEM.
Read the guideDubai / UAE company from India
Free zone vs mainland, 0%/9% corporate tax, UBO rules, ODI and POEM.
Read the guideUK company from India
Companies House, identity verification, £100 fee, 19–25% tax and ODI.
Read the guideIndia–EFTA TEPA explained
In force since Oct 2025: the USD 100bn investment pledge, tariffs and setting up in India.
Read the guideIndia–EU FTA: what it means for businesses
Concluded Jan 2026, expected in force 2027 — tariffs, services, mobility and what to do now.
Read the guideStartup fundraising, VC & valuation
Startup funding in India: the complete guide
Stages, instruments, the law, the 2026 market and how to run a raise.
Read the guideTerm sheets for Indian founders
Valuation, ESOP pool, liquidation preference, anti-dilution and control terms explained.
Read the guideCap tables for Indian startups
What to track, the filings behind every line, and the mistakes investors find.
Read the guideLLP vs private limited company for startups
Tax, FDI, ESOPs, fundraising and compliance compared for 2026.
Read the guideRegistered valuer: when you need one
Companies Act vs FEMA vs income-tax valuations — who can sign which report.
Read the guideTax on IPO listing gains in India
20% if sold within a year, 12.5% above ₹1.25 lakh after — plus how NRIs apply.
Read the guideAngel investors in India: how to raise
Networks, platforms, angel funds and what angels check before they invest.
Read the guideESOP taxation in India (2026)
Tax at exercise and sale, the startup deferral and merchant-banker valuations.
Read the guideAngel tax is gone — what still applies
Abolished from AY 2025-26; FEMA pricing and source-of-funds scrutiny remain.
Read the guideDPIIT startup recognition (2026 rules)
New ₹200 crore limit, the deep-tech category, the tax holiday and how to apply.
Read the guideSAFE notes for India-based founders
YC SAFEs in a Delaware C-Corp vs iSAFEs in India — terms, dilution and FEMA.
Read the guideVirtual CFO vs full-time CFO
What each role covers, when to switch, and how to evaluate a vCFO.
Read the guideGIFT City, AIFs & venture capital funds
How to set up a fund in GIFT City
FME categories, net worth, fund schemes, minimum investments and the green channel.
Read the guideSEBI AIF registration: step by step
Eligibility, NISM team rule, fees, PPM filing, the 10-day launch and first close.
Read the guideSEBI's new accredited investor rules
NRIs deemed accredited, a ₹5 crore market-exposure route and manager-led accreditation.
Read the guideGIFT City fund vs SEBI AIF
Currency, investors, minimums, tax and cost — which vehicle fits your fund.
Read the guideAngel funds under SEBI's new rules
Accredited investors only, ₹10 lakh–₹25 crore per startup, 5 investors to first close.
Read the guideHow AIFs are taxed in India
Pass-through for Category I and II, fund-level tax for Category III, TDS on distributions.
Read the guideAIF categories explained
Category I, II and III — venture capital, angel, PE, debt and hedge strategies.
Read the guideHow to invest in GIFT City
Routes for resident Indians (LRS), NRIs and foreign investors — and the tax on the way in and out.
Read the guideFamily office in India or GIFT City
Single-family offices, GIFT City Family Investment Funds and multi-family office routes compared.
Read the guideGIFT City tax benefits (2026)
The 20-out-of-25-year tax holiday, the 15% rate after it, exemptions for non-residents and GST.
Read the guideFEMA & RBI
FC-GPR filing: the 30-day checklist
Documents, valuation, FIRMS steps and what happens if you miss the deadline.
Read the guideRBI's 20% forex risk reserve
What the 10 October 2026 hedging rules mean for importers and startups paying abroad.
Read the guideRBI hikes repo rate to 5.50% (Oct 2026)
What the first hike since 2023 means for startup debt, loans, deposits and NRIs.
Read the guideFLA return: who files, by when
15 July (subject to RBI extension), FLAIR portal, audited vs provisional figures and the late fee.
Read the guideFC-TRS explained for founders
Secondary transfers between residents and non-residents, pricing and the 60-day rule.
Read the guideAI in finance & AEO
AI Visibility Index 2026
How ready 96 Indian and global B2B firms' websites are for ChatGPT, Gemini and AI search.
Read the guideAEO case study: this website
What we did on our own site, and what the search data shows after three weeks.
Read the guideWhat is AEO? Answer engine optimization explained
AEO vs SEO vs GEO, how AI assistants choose sources, and a 12-point checklist.
Read the guideAI in the finance function: a practical playbook
Where AI helps today, where it doesn't, and the controls (audit trail, DPDP) to put around it.
Read the guideIncome tax, GST & compliance updates
ITR due dates 2026 (audit cases extended)
Audit cases moved to 21 November 2026; tax audit report to 21 October.
Read the guideTDS rate chart 2026-27
Every common TDS rate and threshold under section 393 of the new Act.
Read the guideGST on export of services & LUT
The five conditions, LUT in RFD-11, ITC refunds and the 2026 intermediary change.
Read the guideDiwali gifts and income tax
The ₹50,000 rule, gifts from relatives, employer gifts and gifts to NRIs.
Read the guideForm 3CEB due date: 31 Oct (not extended)
Why transfer-pricing cases missed the CBDT extension — and what to file by when.
Read the guideCompliance calendar: Oct–Nov 2026
Every GST, TDS, ROC and income-tax due date from 13 October to 30 November 2026.
Read the guideCorporate Laws (Amendment) Bill 2026
CSR threshold to ₹10 crore, RSUs and SARs — where the Bill stands.
Read the guide57th GST Council: key decisions
Arrest power to go, ₹5 crore prosecution threshold, new ITC and refund relief — what changes and when.
Read the guideAdvance tax 2026-27: dates, calculator, interest
15 June, 15 Sept, 15 Dec, 15 March — and the 1% interest if you miss them.
Read the guideIncome-tax Act 2025: old vs new sections
80C is now 123, 195 is 393(2), 234B is 424 — the mapping table you'll keep open.
Read the guideTDS on payments to non-residents
Section 393(2) (old 195): rates, treaty relief, Forms 145/146 and the disallowance risk.
Read the guide