https://www.durgeshchavda.com/insights/ Practical guides on US incorporation, flips, NRI tax, FEMA/RBI, GIFT City, VC funds and startup finance by CA Durgesh Chavda. en-in Sat, 17 Oct 2026 09:00:00 +0530 https://www.durgeshchavda.com/icon-192.pnghttps://www.durgeshchavda.com/insights/ https://www.durgeshchavda.com/insights/sebi-aif-registration-process/https://www.durgeshchavda.com/insights/sebi-aif-registration-process/Sat, 17 Oct 2026 09:00:00 +0530Durgesh ChavdaHow to register an AIF with SEBI in 2026: eligibility, key investment team and NISM rule, fees, PPM filing via merchant banker, 10-day launch and first close. https://www.durgeshchavda.com/insights/itin-for-indian-founders/https://www.durgeshchavda.com/insights/itin-for-indian-founders/Sat, 17 Oct 2026 09:00:00 +0530Durgesh ChavdaDo Indian founders need an ITIN? When it's required, when an EIN is enough, how to apply with Form W-7, documents, acceptance agents and 2026 timelines. https://www.durgeshchavda.com/insights/india-us-dtaa/https://www.durgeshchavda.com/insights/india-us-dtaa/Sat, 17 Oct 2026 09:00:00 +0530Durgesh ChavdaIndia–US tax treaty explained: DTAA rates on dividends, interest, royalties and fees, TRC and Form 41 (old 10F), W-8BEN-E and foreign tax credit. https://www.durgeshchavda.com/insights/form-5472-foreign-owned-llc/https://www.durgeshchavda.com/insights/form-5472-foreign-owned-llc/Sat, 17 Oct 2026 09:00:00 +0530Durgesh ChavdaForm 5472 for foreign-owned US LLCs and corporations: 15 April due date, extension, $25,000 late-filing penalty, who must file and what to report. https://www.durgeshchavda.com/insights/fc-gpr-filing-guide/https://www.durgeshchavda.com/insights/fc-gpr-filing-guide/Sat, 17 Oct 2026 09:00:00 +0530Durgesh ChavdaFC-GPR filing guide: the 30-day due date after allotment, documents, FEMA valuation, FIRMS portal steps and the late submission fee if you miss it. https://www.durgeshchavda.com/insights/delaware-registered-agent/https://www.durgeshchavda.com/insights/delaware-registered-agent/Sat, 17 Oct 2026 09:00:00 +0530Durgesh ChavdaDelaware registered agent explained: what it costs, what to check in reviews, mail forwarding, how to change agents and what happens if yours resigns. https://www.durgeshchavda.com/insights/delaware-c-corp-vs-llc/https://www.durgeshchavda.com/insights/delaware-c-corp-vs-llc/Sat, 17 Oct 2026 09:00:00 +0530Durgesh ChavdaDelaware C-Corp vs LLC for founders based in India: US tax, dividends under the India-US treaty, VC funding, ESOPs, Form 5472 and how India taxes each. https://www.durgeshchavda.com/insights/what-is-aeo-answer-engine-optimization/https://www.durgeshchavda.com/insights/what-is-aeo-answer-engine-optimization/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaWhat is AEO? Answer engine optimization explained: AEO vs SEO vs GEO, how ChatGPT, Gemini and AI Overviews choose sources, and a 12-point checklist for 2026. https://www.durgeshchavda.com/insights/us-remittance-tax-nri/https://www.durgeshchavda.com/insights/us-remittance-tax-nri/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaThe US 1% remittance tax applies from 1 Jan 2026 to cash-funded transfers only. Bank-account and US card transfers to India are exempt. How NRIs avoid it. https://www.durgeshchavda.com/insights/paying-indian-freelancers-from-abroad/https://www.durgeshchavda.com/insights/paying-indian-freelancers-from-abroad/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaHiring Indian freelancers from the US, UK or EU: what the foreign client must do, how Indian freelancers handle GST (LUT, zero-rating), e-FIRA and income tax. https://www.durgeshchavda.com/insights/nri-taxation-guide/https://www.durgeshchavda.com/insights/nri-taxation-guide/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaIncome tax for NRIs in India, 2026-27: NRI tax slabs (no ₹12 lakh rebate), what's taxable, capital gains, TDS, DTAA relief, returns and repatriation. https://www.durgeshchavda.com/insights/india-uk-ceta-in-force-business-guide/https://www.durgeshchavda.com/insights/india-uk-ceta-in-force-business-guide/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaThe India–UK CETA took effect on 15 July 2026, with the Double Contributions Convention: 5-year social-security exemption for posted workers. What changes. https://www.durgeshchavda.com/insights/india-questions-answered-nri-foreigners/https://www.durgeshchavda.com/insights/india-questions-answered-nri-foreigners/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaShort, current answers for NRIs, foreigners and foreign companies: tax, property, investing, remittances, company setup, Form 41, GST, FAST-DS and trade deals. https://www.durgeshchavda.com/insights/how-foreigners-invest-in-indian-stock-market/https://www.durgeshchavda.com/insights/how-foreigners-invest-in-indian-stock-market/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaSince June 2026 foreign individuals can buy listed Indian shares directly, without FPI registration (below 10% per company). Routes, limits and tax explained. https://www.durgeshchavda.com/insights/h1b-fee-moving-work-to-india/https://www.durgeshchavda.com/insights/h1b-fee-moving-work-to-india/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaWhere the $100,000 H-1B fee stands in October 2026 — vacated by a court, extended by proclamation — and how US companies build teams in India instead. https://www.durgeshchavda.com/insights/fast-ds-2026-foreign-asset-disclosure/https://www.durgeshchavda.com/insights/fast-ds-2026-foreign-asset-disclosure/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaFAST-DS 2026 lets small taxpayers disclose foreign assets until 31 December 2026: who qualifies, the ₹1 crore and ₹5 crore limits, the cost and how to file. https://www.durgeshchavda.com/insights/can-nri-apply-for-ipo-in-india/https://www.durgeshchavda.com/insights/can-nri-apply-for-ipo-in-india/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaNRIs can apply for Indian IPOs through ASBA from an NRE or NRO account with an NRI demat. Repatriation, tax on listing gains and checks before the next big IPO. https://www.durgeshchavda.com/insights/can-foreigners-buy-property-in-india/https://www.durgeshchavda.com/insights/can-foreigners-buy-property-in-india/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaCan a foreigner buy property in India? Foreign nationals mostly can't; OCIs and NRIs can buy homes and offices, not farmland. FEMA rules, tax and repatriation. https://www.durgeshchavda.com/insights/ai-visibility-index-2026/https://www.durgeshchavda.com/insights/ai-visibility-index-2026/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaWe scanned 96 B2B websites for AI-search readiness: 64% of leading Indian CA and tax firms lack business schema, and 92% of Indian law firms lack llms.txt. https://www.durgeshchavda.com/insights/aeo-case-study-durgeshchavda/https://www.durgeshchavda.com/insights/aeo-case-study-durgeshchavda/Thu, 15 Oct 2026 09:00:00 +0530Durgesh ChavdaAn AEO and SEO case study on durgeshchavda.com: what we changed for Google, Bing and AI assistants, and the Search Console numbers after about three weeks. https://www.durgeshchavda.com/insights/repatriate-profits-from-india/https://www.durgeshchavda.com/insights/repatriate-profits-from-india/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaHow foreign parents take money out of an Indian subsidiary: dividends (20% or treaty rate), fees, royalties, interest and buybacks — withholding and forms. https://www.durgeshchavda.com/insights/liaison-office-branch-office-india/https://www.durgeshchavda.com/insights/liaison-office-branch-office-india/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaLiaison, branch or project office in India: RBI eligibility (3 or 5 years' profits), what each can do, approvals, AAC and Form 162 compliance — a CA's guide. https://www.durgeshchavda.com/insights/how-to-verify-an-indian-company/https://www.durgeshchavda.com/insights/how-to-verify-an-indian-company/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaHow to check if an Indian company is genuine: free MCA master data, GST and IEC searches, filed accounts for ₹100, director checks and red flags — a CA's guide. https://www.durgeshchavda.com/insights/hire-employees-in-india-without-entity/https://www.durgeshchavda.com/insights/hire-employees-in-india-without-entity/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaCan a foreign company hire in India without an entity? Contractors vs employer of record vs subsidiary, the 2025 Labour Codes and permanent establishment risk. https://www.durgeshchavda.com/insights/gst-oidar-foreign-saas-india/https://www.durgeshchavda.com/insights/gst-oidar-foreign-saas-india/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaDoes a foreign SaaS company need Indian GST? OIDAR rules since Oct 2023, REG-10 registration, 18% IGST, GSTR-5A, B2B reverse charge and the equalisation levy. https://www.durgeshchavda.com/insights/form-41-trc-no-pe-declaration-india/https://www.durgeshchavda.com/insights/form-41-trc-no-pe-declaration-india/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaYour Indian client asks for a TRC, Form 10F and a no-PE declaration? Here's what each is in 2026 (Form 10F is now Form 41), how to file it and the tax it saves. https://www.durgeshchavda.com/insights/due-diligence-checklist-india/https://www.durgeshchavda.com/insights/due-diligence-checklist-india/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaDue diligence checklist for investing in or acquiring an Indian company: financial, tax, GST, FEMA/FDI, corporate, labour and IP checks, with red flags. https://www.durgeshchavda.com/insights/doing-business-in-india-guide/https://www.durgeshchavda.com/insights/doing-business-in-india-guide/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaDoing business in India in 2026: entry options, FDI rules and the Press Note 3 change, tax, hiring, GST and annual compliance — a CA's guide for foreign firms. https://www.durgeshchavda.com/insights/acquire-a-company-in-india/https://www.durgeshchavda.com/insights/acquire-a-company-in-india/Wed, 14 Oct 2026 09:00:00 +0530Durgesh ChavdaBuying an Indian company from abroad: FDI route, Press Note 3 after the 2026 change, FEMA pricing rules, FC-TRS, withholding on the price, CCI and open offers. https://www.durgeshchavda.com/insights/tax-on-ipo-listing-gains-india/https://www.durgeshchavda.com/insights/tax-on-ipo-listing-gains-india/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaHow IPO gains are taxed in India: sell within 12 months — 20% STCG; after — 12.5% LTCG above ₹1.25 lakh. TDS for NRIs, set-off of losses and how NRIs can apply. https://www.durgeshchavda.com/insights/tax-compliance-calendar-october-november-2026/https://www.durgeshchavda.com/insights/tax-compliance-calendar-october-november-2026/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaEvery due date from 13 Oct to 30 Nov 2026: GSTR-1, GSTR-3B, TDS/TCS returns (31 Oct), tax audit 21 Oct, Form 3CEB 31 Oct, AOC-4, MGT-7, ITR 21 and 30 Nov. https://www.durgeshchavda.com/insights/returning-to-india-from-us-tax-guide/https://www.durgeshchavda.com/insights/returning-to-india-from-us-tax-guide/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaReturning to India from the US? RNOR status, NRE/NRO accounts, US 401(k)/IRA and shares, your first Indian return, foreign assets and US exit filing. https://www.durgeshchavda.com/insights/registered-valuer-when-required/https://www.durgeshchavda.com/insights/registered-valuer-when-required/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaWhen you need a registered valuer under the Companies Act (preferential allotment, mergers, s.192, s.236) vs FEMA and income-tax valuations in 2026. https://www.durgeshchavda.com/insights/rbi-foreign-exchange-risk-reserve-2026/https://www.durgeshchavda.com/insights/rbi-foreign-exchange-risk-reserve-2026/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaRBI's 10 Oct 2026 circular: a 20% reserve on large INR forex hedges and a USD 5 million no-exposure limit. What it means for importers and startups. https://www.durgeshchavda.com/insights/llp-vs-private-limited-company/https://www.durgeshchavda.com/insights/llp-vs-private-limited-company/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaLLP or private limited company? Compare tax (30% vs 22–25%), FDI rules, ESOPs, fundraising, DPIIT recognition and compliance for Indian startups. https://www.durgeshchavda.com/insights/invest-in-us-stocks-from-india/https://www.durgeshchavda.com/insights/invest-in-us-stocks-from-india/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaInvesting in US stocks from India: LRS limit, 20% TCS above ₹10 lakh, 25% US dividend tax, Indian capital gains tax, Schedule FA and US estate tax. https://www.durgeshchavda.com/insights/gst-on-export-of-services-lut/https://www.durgeshchavda.com/insights/gst-on-export-of-services-lut/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaGST on export of services: the five section 2(6) IGST conditions, LUT in Form RFD-11, ITC refunds within 2 years and the 2026 intermediary change. https://www.durgeshchavda.com/insights/form-3ceb-due-date-ay-2026-27/https://www.durgeshchavda.com/insights/form-3ceb-due-date-ay-2026-27/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaTransfer-pricing cases missed CBDT's 21 Oct/21 Nov extension: Form 3CEB is due 31 Oct 2026 and the ITR 30 Nov. Who files, penalties and what changes next year. https://www.durgeshchavda.com/insights/diwali-gifts-income-tax-rules/https://www.durgeshchavda.com/insights/diwali-gifts-income-tax-rules/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaAre Diwali gifts taxable? Gifts from relatives are exempt; from others, taxable once the year's total crosses ₹50,000. Employer gifts and NRI gifts explained. https://www.durgeshchavda.com/insights/cap-table-guide-india/https://www.durgeshchavda.com/insights/cap-table-guide-india/Mon, 12 Oct 2026 09:00:00 +0530Durgesh ChavdaHow to maintain a cap table for an Indian startup: fully diluted shares, ESOP pool, CCPS and iSAFEs, the filings behind each line (PAS-3, SH-6) and demat rules. https://www.durgeshchavda.com/insights/57th-gst-council-meeting-decisions/https://www.durgeshchavda.com/insights/57th-gst-council-meeting-decisions/Mon, 12 Oct 2026 09:00:00 +0530Durgesh Chavda57th GST Council decisions: no rate changes, arrest power to go, prosecution threshold ₹5 crore, ITC on health insurance, refund and registration relief. https://www.durgeshchavda.com/insights/tds-on-property-sale-by-nri/https://www.durgeshchavda.com/insights/tds-on-property-sale-by-nri/Fri, 09 Oct 2026 09:00:00 +0530Durgesh ChavdaTDS when an NRI sells property in India: 12.5% LTCG rate with surcharge and cess, no-TAN rule for buyers from 1 Oct 2026, Form 128 lower-TDS certificate. https://www.durgeshchavda.com/insights/startup-funding-guide-india/https://www.durgeshchavda.com/insights/startup-funding-guide-india/Fri, 09 Oct 2026 09:00:00 +0530Durgesh ChavdaComplete guide to startup and venture capital funding in India: stages, 2026 market data, instruments (CCPS, notes, iSAFE), FEMA and Companies Act rules. https://www.durgeshchavda.com/insights/sebi-accredited-investor-rules-2026/https://www.durgeshchavda.com/insights/sebi-accredited-investor-rules-2026/Fri, 09 Oct 2026 09:00:00 +0530Durgesh ChavdaSEBI's 24 Sep 2026 board approved an accredited investor overhaul: NRIs and FPIs deemed accredited, ₹5 crore market-exposure route, manager-led accreditation. https://www.durgeshchavda.com/insights/rbi-repo-rate-hike-october-2026/https://www.durgeshchavda.com/insights/rbi-repo-rate-hike-october-2026/Fri, 09 Oct 2026 09:00:00 +0530Durgesh ChavdaRBI raised the repo rate by 25 bps to 5.50% on 7 Oct 2026 — the first hike since 2023. What it means for startups, venture debt, home loans, FDs and NRIs. https://www.durgeshchavda.com/insights/itr-due-date-2026/https://www.durgeshchavda.com/insights/itr-due-date-2026/Fri, 09 Oct 2026 09:00:00 +0530Durgesh ChavdaITR due dates AY 2026-27: 31 July (ITR-1/2), 31 Aug (non-audit business), audit cases extended to 21 Nov 2026, tax audit report 21 Oct, TP 30 Nov. https://www.durgeshchavda.com/insights/corporate-laws-amendment-bill-2026/https://www.durgeshchavda.com/insights/corporate-laws-amendment-bill-2026/Fri, 09 Oct 2026 09:00:00 +0530Durgesh ChavdaCorporate Laws (Amendment) Bill 2026: CSR net-profit threshold to ₹10 crore, recognition of RSUs and SARs, the JPC report of August 2026 and what happens next. https://www.durgeshchavda.com/insights/angel-fund-sebi-rules/https://www.durgeshchavda.com/insights/angel-fund-sebi-rules/Fri, 09 Oct 2026 09:00:00 +0530Durgesh ChavdaSEBI angel fund rules: accredited investors only, ₹10 lakh–₹25 crore per startup, first close with 5 investors, no merchant banker, March 2027 deadline. https://www.durgeshchavda.com/insights/tds-rate-chart-2026-27/https://www.durgeshchavda.com/insights/tds-rate-chart-2026-27/Wed, 07 Oct 2026 09:00:00 +0530Durgesh ChavdaTDS rate chart for tax year 2026-27 under section 393 of the Income-tax Act 2025: rates and thresholds for salary, interest, rent, contractors and more. https://www.durgeshchavda.com/insights/income-tax-act-2025-section-mapping/https://www.durgeshchavda.com/insights/income-tax-act-2025-section-mapping/Wed, 07 Oct 2026 09:00:00 +0530Durgesh ChavdaIncome-tax Act 2025 old vs new section mapping: 80C → 123, 87A → 156, 112A → 198, 139 → 263, 195 → 393(2), 234B → 424 — plus renumbered forms like 15CA → 145. https://www.durgeshchavda.com/insights/advance-tax-due-dates-2026-27/https://www.durgeshchavda.com/insights/advance-tax-due-dates-2026-27/Wed, 07 Oct 2026 09:00:00 +0530Durgesh ChavdaAdvance tax due dates 2026-27: 15 June, 15 Sept, 15 Dec and 15 March, who must pay, a free instalment calculator and interest under sections 424/425. https://www.durgeshchavda.com/insights/uk-company-from-india/https://www.durgeshchavda.com/insights/uk-company-from-india/Tue, 06 Oct 2026 09:00:00 +0530Durgesh ChavdaRegister a UK limited company from India: Companies House £100 fee, identity verification since Nov 2025, UK registered office, 19–25% corporation tax and ODI. https://www.durgeshchavda.com/insights/term-sheet-guide-india/https://www.durgeshchavda.com/insights/term-sheet-guide-india/Tue, 06 Oct 2026 09:00:00 +0530Durgesh ChavdaTerm sheets explained for Indian startups: pre- vs post-money, ESOP pool, 1x liquidation preference, anti-dilution, board seats, affirmative votes and vesting. https://www.durgeshchavda.com/insights/singapore-company-from-india/https://www.durgeshchavda.com/insights/singapore-company-from-india/Tue, 06 Oct 2026 09:00:00 +0530Durgesh ChavdaRegister a Singapore Pte Ltd from India: resident director rule, ACRA fees (S$315), 17% tax with start-up exemption, nominee rules, ODI, Form FC and POEM. https://www.durgeshchavda.com/insights/reverse-flip-to-india/https://www.durgeshchavda.com/insights/reverse-flip-to-india/Tue, 06 Oct 2026 09:00:00 +0530Durgesh ChavdaHow startups move their holdco from Delaware back to India: inbound merger vs share swap, the fast-track route, RBI's 2026 changes and tax on both sides. https://www.durgeshchavda.com/insights/dubai-company-from-india/https://www.durgeshchavda.com/insights/dubai-company-from-india/Tue, 06 Oct 2026 09:00:00 +0530Durgesh ChavdaSet up a Dubai or UAE company from India: free zone vs mainland, 100% foreign ownership, 0%/9% corporate tax, UBO rules, ODI and POEM risks explained. https://www.durgeshchavda.com/insights/delaware-flip-for-indian-startups/https://www.durgeshchavda.com/insights/delaware-flip-for-indian-startups/Tue, 06 Oct 2026 09:00:00 +0530Durgesh ChavdaDelaware flip explained for Indian startups: when it's worth it, the three routes, why a plain founder share swap often fails FEMA, swap tax, POEM and filings. https://www.durgeshchavda.com/insights/angel-investors-in-india/https://www.durgeshchavda.com/insights/angel-investors-in-india/Tue, 06 Oct 2026 09:00:00 +0530Durgesh ChavdaHow to raise from angel investors in India: active angel networks and platforms, SEBI angel funds, what angels check, instruments, valuation and filings. https://www.durgeshchavda.com/insights/w-8ben-e-for-indian-companies/https://www.durgeshchavda.com/insights/w-8ben-e-for-indian-companies/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow Indian companies and freelancers fill W-8BEN-E or W-8BEN for US clients: key lines, PAN as foreign TIN, Active NFFE, India treaty claims and validity. https://www.durgeshchavda.com/insights/virtual-cfo-vs-full-time-cfo/https://www.durgeshchavda.com/insights/virtual-cfo-vs-full-time-cfo/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaVirtual CFO vs full-time CFO: what each covers, signs you have outgrown your accountant, when to hire full-time and how to choose a Virtual CFO. https://www.durgeshchavda.com/insights/us-trademark-for-indian-startups/https://www.durgeshchavda.com/insights/us-trademark-for-indian-startups/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaRegister your brand in the US from India: direct USPTO filing vs Madrid Protocol, the US attorney rule, who should own the mark, timelines and maintenance. https://www.durgeshchavda.com/insights/us-subsidiary-of-indian-company/https://www.durgeshchavda.com/insights/us-subsidiary-of-indian-company/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow an Indian company sets up a US subsidiary: ODI limits (400% of net worth), Form FC, APR, board approvals, transfer pricing, Form 5472 and US tax basics. https://www.durgeshchavda.com/insights/us-sales-tax-for-saas/https://www.durgeshchavda.com/insights/us-sales-tax-for-saas/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaUS sales tax for Indian SaaS founders: economic nexus after Wayfair, which states tax SaaS, California's 2027 change, registration, collection and filing. https://www.durgeshchavda.com/insights/us-parent-esop-for-indian-employees/https://www.durgeshchavda.com/insights/us-parent-esop-for-indian-employees/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaGranting US parent stock options to employees in India: FEMA rules and Form OPI reporting, tax at exercise and sale, TDS, Schedule FA and valuation explained. https://www.durgeshchavda.com/insights/us-llc-for-indian-freelancers/https://www.durgeshchavda.com/insights/us-llc-for-indian-freelancers/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaShould an Indian freelancer form a US LLC? US tax, Form 5472, Indian tax on worldwide income, FEMA and POEM risks — and simpler ways to get paid by US clients. https://www.durgeshchavda.com/insights/us-investor-due-diligence-checklist/https://www.durgeshchavda.com/insights/us-investor-due-diligence-checklist/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaWhat US VCs check in a Delaware company run from India: corporate records, cap table, 83(b), 409A, Form 5472, franchise tax, FEMA/ODI, IP and ESOPs. https://www.durgeshchavda.com/insights/us-company-registration-cost/https://www.durgeshchavda.com/insights/us-company-registration-cost/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaWhat it really costs to register and run a US company from India: formation, Delaware and state taxes, federal filings, registered agent and India-side costs. https://www.durgeshchavda.com/insights/us-company-dividends-to-india/https://www.durgeshchavda.com/insights/us-company-dividends-to-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaPaying dividends from a Delaware C-Corp to Indian shareholders: US withholding and treaty rates, W-8BEN, Form 1042-S, Indian tax, foreign tax credit and FEMA. https://www.durgeshchavda.com/insights/us-company-compliance-calendar/https://www.durgeshchavda.com/insights/us-company-compliance-calendar/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaMonth-by-month compliance calendar for Indian-owned US companies: Delaware franchise tax, IRS returns, Form 5472, 1042, estimated tax, APR, FLA and Schedule FA. https://www.durgeshchavda.com/insights/us-bookkeeping-for-indian-founders/https://www.durgeshchavda.com/insights/us-bookkeeping-for-indian-founders/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaBookkeeping for a Delaware C-Corp run from India: cash vs accrual, chart of accounts, month-end close, intercompany entries and records for 1120 and 5472. https://www.durgeshchavda.com/insights/tds-on-payments-to-non-residents/https://www.durgeshchavda.com/insights/tds-on-payments-to-non-residents/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaTDS on payments to foreign vendors and non-residents under section 393(2) of the Income-tax Act 2025 (old 195): treaty rates, Form 41, Forms 145/146. https://www.durgeshchavda.com/insights/tcs-on-foreign-remittance-lrs/https://www.durgeshchavda.com/insights/tcs-on-foreign-remittance-lrs/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaTCS on foreign remittances under LRS from 1 April 2026: 20% above ₹10 lakh for investments, 2% for self-funded education and medical, 2% flat on tour packages. https://www.durgeshchavda.com/insights/set-up-gcc-in-india/https://www.durgeshchavda.com/insights/set-up-gcc-in-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaSetting up a global capability centre (GCC) in India: entity, cost-plus transfer pricing and safe harbour, GST on exported services, hiring and reporting. https://www.durgeshchavda.com/insights/sell-on-amazon-us-from-india/https://www.durgeshchavda.com/insights/sell-on-amazon-us-from-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaSell on Amazon.com from India: Indian exporter vs US LLC or C-Corp, IEC, GST LUT, US sales tax via Amazon, FBA and US tax exposure, and export-proceeds rules. https://www.durgeshchavda.com/insights/safe-notes-for-indian-founders/https://www.durgeshchavda.com/insights/safe-notes-for-indian-founders/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaSAFE notes explained for India-based founders: YC post-money SAFE terms in a Delaware C-Corp, dilution, iSAFE as CCPS in India, and the FEMA points to check. https://www.durgeshchavda.com/insights/residential-status-nri-rnor/https://www.durgeshchavda.com/insights/residential-status-nri-rnor/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaAre you a resident, NRI or RNOR for Indian tax? The 182-day and 60-day tests, the 120-day rule above ₹15 lakh, deemed residency and RNOR for returning NRIs. https://www.durgeshchavda.com/insights/open-us-bank-account-from-india/https://www.durgeshchavda.com/insights/open-us-bank-account-from-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaOpen a US business bank account from India for your LLC or C-Corp: documents, remote fintech vs traditional banks, timelines, rejections and FEMA rules. https://www.durgeshchavda.com/insights/nri-repatriation-nro-account/https://www.durgeshchavda.com/insights/nri-repatriation-nro-account/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow NRIs repatriate money from India: USD 1 million a year from NRO and sale proceeds, Forms 145 and 146 (formerly 15CA/15CB), NRE vs NRO tax and treaty relief. https://www.durgeshchavda.com/insights/nri-income-tax-return/https://www.durgeshchavda.com/insights/nri-income-tax-return/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaNRI income tax return guide: when NRIs must file in India, ITR-2 vs ITR-3, due dates, claiming TDS refunds, capital gains, treaty relief and what isn't taxed. https://www.durgeshchavda.com/insights/nre-vs-nro-vs-fcnr-account/https://www.durgeshchavda.com/insights/nre-vs-nro-vs-fcnr-account/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaDifference between NRE, NRO and FCNR accounts for NRIs: what money goes where, tax on interest, TDS, repatriation limits and what to do when you return. https://www.durgeshchavda.com/insights/lower-tds-certificate-form-128/https://www.durgeshchavda.com/insights/lower-tds-certificate-form-128/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow to get a lower or nil TDS certificate in Form 128 (formerly Form 13) on TRACES before selling property or receiving income as an NRI — documents and timing. https://www.durgeshchavda.com/insights/invest-in-gift-city/https://www.durgeshchavda.com/insights/invest-in-gift-city/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow to invest in GIFT City IFSC funds and products: LRS route for resident Indians (USD 250,000, TCS), NRIs and foreign investors, and how returns are taxed. https://www.durgeshchavda.com/insights/intercompany-loans-india-us/https://www.durgeshchavda.com/insights/intercompany-loans-india-us/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaLending between Indian and US group companies: ECB under the 2026 amendment, ODI loans to a US subsidiary, interest withholding, pricing and interest limits. https://www.durgeshchavda.com/insights/india-us-transfer-pricing/https://www.durgeshchavda.com/insights/india-us-transfer-pricing/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaTransfer pricing between an Indian company and its US parent or subsidiary: arm's-length methods, the 2026 safe harbour at 15.5%, Form 48 and US Section 482. https://www.durgeshchavda.com/insights/india-eu-fta-for-businesses/https://www.durgeshchavda.com/insights/india-eu-fta-for-businesses/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaIndia–EU free trade agreement: concluded 27 Jan 2026, not yet signed or in force. Tariff cuts, services access, mobility, CBAM — and what companies can do now. https://www.durgeshchavda.com/insights/india-efta-tepa/https://www.durgeshchavda.com/insights/india-efta-tepa/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaIndia–EFTA TEPA (Switzerland, Norway, Iceland, Liechtenstein), in force since 1 Oct 2025: the USD 100bn investment pledge, tariffs, services and India setup. https://www.durgeshchavda.com/insights/how-to-register-a-us-company-from-india/https://www.durgeshchavda.com/insights/how-to-register-a-us-company-from-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaStep-by-step guide to registering a US company from India: C-Corp vs LLC, Delaware vs other states, ODI rules, EIN without SSN, bank account and compliance. https://www.durgeshchavda.com/insights/hiring-first-us-employee/https://www.durgeshchavda.com/insights/hiring-first-us-employee/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow Indian-founded startups hire their first US employee: own payroll vs PEO vs EOR, state registrations, 2026 payroll taxes, I-9, W-2 and contractor rules. https://www.durgeshchavda.com/insights/gift-city-tax-benefits/https://www.durgeshchavda.com/insights/gift-city-tax-benefits/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaGIFT City IFSC tax benefits after Budget 2026: 100% deduction for 20 of 25 years, 15% rate afterwards, non-resident exemptions, fund relocation and GST relief. https://www.durgeshchavda.com/insights/gift-city-fund-vs-sebi-aif/https://www.durgeshchavda.com/insights/gift-city-fund-vs-sebi-aif/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaGIFT City IFSC fund or SEBI AIF? Compare currency, investors, minimum corpus and ticket size, registration, launch speed and tax for VC and PE funds. https://www.durgeshchavda.com/insights/gift-city-fund-setup/https://www.durgeshchavda.com/insights/gift-city-fund-setup/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaSetting up a fund in GIFT City IFSC: FME categories and net worth, key personnel, venture capital and restricted schemes, minimum investments and launch steps. https://www.durgeshchavda.com/insights/form-1120-for-indian-owned-c-corp/https://www.durgeshchavda.com/insights/form-1120-for-indian-owned-c-corp/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaForm 1120 for a Delaware C-Corp owned from India: due dates, 21% tax, Schedule K foreign-ownership questions, Schedule G, Schedule L, Form 5472 and NOLs. https://www.durgeshchavda.com/insights/foreign-qualification-us-states/https://www.durgeshchavda.com/insights/foreign-qualification-us-states/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaWhen a Delaware company must register in California, Texas or New York: triggers, the $800 California minimum tax, Texas franchise tax, penalties and steps. https://www.durgeshchavda.com/insights/fla-return-guide/https://www.durgeshchavda.com/insights/fla-return-guide/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaFLA return (Foreign Liabilities and Assets): who must file, the 15 July due date and RBI extensions, FLAIR portal, provisional vs audited figures, late fee. https://www.durgeshchavda.com/insights/fema-odi-rules-for-us-company/https://www.durgeshchavda.com/insights/fema-odi-rules-for-us-company/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaOwning a US company from India: ODI under the OI Rules 2022, LRS USD 250,000 limit, Form FC, APR, 20% TCS, Schedule FA, POEM and transfer pricing explained. https://www.durgeshchavda.com/insights/fc-trs-filing-guide/https://www.durgeshchavda.com/insights/fc-trs-filing-guide/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaFC-TRS explained: when it applies, who files, the 60-day deadline, FEMA pricing rules, deferred consideration, documents and the FIRMS process. https://www.durgeshchavda.com/insights/family-office-india-gift-city/https://www.durgeshchavda.com/insights/family-office-india-gift-city/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaSetting up a family office in India: holding company or LLP, SEBI AIF, GIFT City Family Investment Fund (USD 10M) or multi-family office — pros and cons. https://www.durgeshchavda.com/insights/esop-taxation-india/https://www.durgeshchavda.com/insights/esop-taxation-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow ESOPs are taxed in India under the Income-tax Act 2025: perquisite tax at exercise, capital gains on sale, the startup tax deferral and merchant-banker FMV. https://www.durgeshchavda.com/insights/ein-for-non-us-residents/https://www.durgeshchavda.com/insights/ein-for-non-us-residents/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaGet an EIN for your US LLC or C-Corp from India with no SSN or ITIN: IRS phone, fax and mail options, filling Form SS-4, timelines and common mistakes. https://www.durgeshchavda.com/insights/dpiit-startup-recognition/https://www.durgeshchavda.com/insights/dpiit-startup-recognition/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaDPIIT startup recognition under the Feb 2026 rules: ₹200 crore turnover limit, new deep-tech category (20 years, ₹300 crore), benefits and how to apply. https://www.durgeshchavda.com/insights/delaware-vs-wyoming-llc/https://www.durgeshchavda.com/insights/delaware-vs-wyoming-llc/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaDelaware vs Wyoming LLC for founders in India: 2026 annual taxes, filing fees, investor expectations, state tax and the US and Indian filings that apply. https://www.durgeshchavda.com/insights/delaware-franchise-tax-guide/https://www.durgeshchavda.com/insights/delaware-franchise-tax-guide/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaDelaware franchise tax explained: Authorized Shares vs Assumed Par Value Capital method, worked startup examples, the 1 March deadline, penalties and LLC tax. https://www.durgeshchavda.com/insights/delaware-certificate-of-good-standing/https://www.durgeshchavda.com/insights/delaware-certificate-of-good-standing/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaWhat a Delaware certificate of good standing is, short vs long form, how to order it, why banks and investors ask, fixing lapses, and apostilles for India. https://www.durgeshchavda.com/insights/convert-llc-to-c-corp/https://www.durgeshchavda.com/insights/convert-llc-to-c-corp/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow India-based founders convert a US LLC to a Delaware C-Corp before raising: statutory conversion, Section 351, QSBS timing, EIN and ODI reporting. https://www.durgeshchavda.com/insights/consolidating-us-subsidiary-india/https://www.durgeshchavda.com/insights/consolidating-us-subsidiary-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow an Indian parent consolidates its US subsidiary: Section 129(3), Ind AS 110 and 21 (or AS 21 and 11), USD translation, AOC-1 and US GAAP adjustments. https://www.durgeshchavda.com/insights/close-delaware-company-from-india/https://www.durgeshchavda.com/insights/close-delaware-company-from-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaClose a Delaware C-Corp or LLC owned from India: clear franchise tax, file dissolution, final IRS returns and Form 966, then FEMA disinvestment reporting. https://www.durgeshchavda.com/insights/angel-tax-abolished/https://www.durgeshchavda.com/insights/angel-tax-abolished/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaAngel tax (s.56(2)(viib)) was abolished from AY 2025-26 and isn't in the Income-tax Act 2025. What still applies: FEMA pricing, source of funds, old years. https://www.durgeshchavda.com/insights/aif-taxation-india/https://www.durgeshchavda.com/insights/aif-taxation-india/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaHow AIFs are taxed in India under the Income-tax Act 2025: pass-through for Category I and II, business income at fund level, Category III, and TDS on payouts. https://www.durgeshchavda.com/insights/aif-categories-explained/https://www.durgeshchavda.com/insights/aif-categories-explained/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaWhat AIF Category I, II and III mean: venture capital, angel, SME and social impact funds; private equity and debt; hedge strategies — rules for each. https://www.durgeshchavda.com/insights/ai-in-finance-playbook/https://www.durgeshchavda.com/insights/ai-in-finance-playbook/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaWhere AI helps finance teams today, what the evidence says, and the controls you need in India — audit trail, DPDP Act, RBI FREE-AI and SEBI rules. https://www.durgeshchavda.com/insights/83b-election-for-indian-founders/https://www.durgeshchavda.com/insights/83b-election-for-indian-founders/Sat, 26 Sep 2026 09:00:00 +0530Durgesh Chavda83(b) election explained for founders in India with a Delaware C-Corp: what it does, when it matters, Form 15620, the 30-day deadline and the Indian side. https://www.durgeshchavda.com/insights/409a-valuation-for-indian-founders/https://www.durgeshchavda.com/insights/409a-valuation-for-indian-founders/Sat, 26 Sep 2026 09:00:00 +0530Durgesh ChavdaA Delaware C-Corp with an India team needs a 409A valuation for option grants and a merchant-banker valuation for Indian ESOP tax. Timing and pitfalls.