Capital flowing into India touches FDI policy, FEMA regulations, tax treaties, and withholding provisions simultaneously. How these frameworks interact determines long-term tax exposure—making architecture the first question, not the last.
Foreign investment into India follows either automatic or government approval routes, each carrying sector-specific ownership caps, pricing guidelines, and conditions. We analyse how the selected route interacts with your holding structure, treaty position, and long-term capital strategy.
The jurisdiction through which capital enters India—Mauritius, Singapore, Netherlands, UAE, or direct—determines treaty access, withholding rates, and capital gains treatment. We evaluate holding structures against current treaty positions, GAAR provisions, and substance requirements.
India maintains DTAAs with over 90 countries, each carrying different provisions for dividends, interest, royalties, and capital gains. We map applicable treaty benefits, assess withholding obligations, and advise on structuring flows to meet treaty conditions and substance requirements.
NRIs operate under distinct FEMA provisions—restrictions by property type, NRO/NRE account frameworks, tax residency determination, and repatriation limits that vary by asset class. We advise on investment structuring, account architecture, and compliant repatriation pathways.
Capital exiting India—as dividends, royalties, interest, or loan repayments—triggers withholding obligations, FEMA reporting, and treaty-dependent treatment. We advise on repatriation structuring and External Commercial Borrowing frameworks, aligning each outflow with applicable treaty provisions.
Intercompany transactions between Indian entities and foreign affiliates are governed by transfer pricing provisions—documentation requirements, arm's-length benchmarking, and Country-by-Country reporting. We also assess Permanent Establishment exposure arising from India operations, personnel deployment, or contractual arrangements.
Capital structure decisions compound. The FDI route you select, the jurisdiction you route through, and the treaty you rely on interact with each other—shaping tax exposure across every transaction, distribution, and eventual exit.
We map your planned capital flows—source jurisdictions, investment quantum, intended Indian activities, group structure, and exit horizon—building the commercial context that shapes every structural recommendation.
We map your planned capital flows—source jurisdictions, investment quantum, intended Indian activities, group structure, and exit horizon—building the commercial context that shapes every structural recommendation.
Based on your profile, we evaluate applicable FDI routes, assess holding jurisdiction options against current treaty positions and GAAR provisions, and identify sector-specific conditions that constrain or enable your preferred structure.
Based on your profile, we evaluate applicable FDI routes, assess holding jurisdiction options against current treaty positions and GAAR provisions, and identify sector-specific conditions that constrain or enable your preferred structure.
We design the capital architecture—entity type, holding chain, investment instrument, funding mechanism—and document the regulatory rationale, treaty reliance, and compliance obligations attached to each structural element.
We design the capital architecture—entity type, holding chain, investment instrument, funding mechanism—and document the regulatory rationale, treaty reliance, and compliance obligations attached to each structural element.
We map applicable DTAA provisions across your anticipated flows—dividends, interest, royalties, capital gains—assessing withholding obligations and advising on transaction structuring to satisfy substance, beneficial ownership, and limitation-of-benefits conditions.
We map applicable DTAA provisions across your anticipated flows—dividends, interest, royalties, capital gains—assessing withholding obligations and advising on transaction structuring to satisfy substance, beneficial ownership, and limitation-of-benefits conditions.
With the architecture defined, we coordinate entity incorporation, banking arrangements, FEMA filings, and initial capital deployment—operationalising the structure as designed.
With the architecture defined, we coordinate entity incorporation, banking arrangements, FEMA filings, and initial capital deployment—operationalising the structure as designed.
You receive a documented framework covering transfer pricing obligations, annual FEMA reporting, withholding compliance, tax return requirements, and repatriation procedures—with deadlines, filing authorities, and responsibilities clearly mapped.
You receive a documented framework covering transfer pricing obligations, annual FEMA reporting, withholding compliance, tax return requirements, and repatriation procedures—with deadlines, filing authorities, and responsibilities clearly mapped.