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Indian company law, SEBI regulations, and tax provisions — explained with the specific section number, not a summary of a YouTube short.
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Foreign-owned Indian subsidiaries typically discover only after their first financial year that they owe three separate CA-certified filings: a statutory audit under the Companies Act, a tax audit under Section 44AB, and a transfer pricing report in Form 3CEB. This article sets out what triggers each, when they fall due, and the penalty for missing them.
Read →Zero-rated does not mean zero compliance. Foreign-owned Indian subsidiaries that export 100% of their services still trigger GST registration through reverse charge on parent-company recharges, and registration is the only route to recovering input tax credit.
Read →FEMA removed royalty caps in 2009 — but Section 195 withholding, Form 15CB and transfer pricing now decide whether your payment survives.
Read →SEBI has extended the implementation deadline for new ETF trading norms covering base price, price bands, call auctions, and close-out procedures. Fund managers and custodians structuring India ETF operations should confirm the revised compliance schedule with their advisors.
Read →The LLP agreement must be filed with the Registrar — Section 23(2) of the Limited Liability Partnership Act, 2008 requires the agreement, and any changes made to it, to be filed with the Registrar in the prescribed form and manner.
Read →Every incorporation filing under Section 7 of the Companies Act, 2013 and every DIN application under Section 153 is signed with a Digital Signature Certificate — here is what the Act and the Registration Offices and Fees Rules actually require.
Read →A partnership firm — registered or unregistered — can be converted into a Limited Liability Partnership (LLP).
Read →You cannot derive a person's date of birth from a Director Identification Number (DIN).
Read →A One Person Company is a private company with a single member.
Read →Yes — through a One Person Company.
Read →The Companies Act, 2013 does not prescribe a deadline by which the Registrar must complete incorporation.
Read →Not in the sense of a statutory conversion.
Read →Yes — the Memorandum of Association (MOA) and Articles of Association (AOA) of an Indian company are filed with the Registrar of Companies and can be inspected and copied through the Ministry of Corporate Affairs (MCA) registry, because Section 399 of the Companies Act, 2013 lets
Read →A GST number — formally the Goods and Services Tax Identification Number (GSTIN) — is assigned to a registered person under Rule 10 of the CGST Rules, 2017, which also fixes its structure: two characters for the State code, ten for the PAN or TAN, two for the entity code and one
Read →Virtual offices are legal under the Companies Act 2013 — but Rule 25B physical verification, AD bank KYC and FC-GPR filings are where foreign-owned entities fail.
Read →India needs a director who stays 182+ days a year. Citizenship is irrelevant, residence in fact is not — and a rented nominee director is a real liability.
Read →Section 149(3) needs a director present in India 182 days a year. Here is what that means for foreign nationals, DIN, and nominee director risk.
Read →DCF stopped being mandatory for unlisted Indian shares in 2014. What still blocks allotments is Rule 21's pricing floor — and which way it points.
Read →Your AD Category-I bank is the regulatory gateway for every rupee of FDI. Choose badly and you manage the bank instead of the business.
Read →The RBI consultation closed 31 August 2026. A rewrite of NDI 2019 is not a new-investor problem — it moves the lines your existing holding is measured against.
Read →DPIIT's 4 May 2026 SOP puts a defined 12-week clock on government-route FDI approvals — and most remaining delay is applicant-caused.
Read →Since 12 June 2026, any individual resident outside India can invest directly in an Indian company. What changed in Rule 9, and what did not.
Read →DPIIT's Press Note 3 of 2026 lets FDI-backed entities own and export India-made goods. The domestic inventory ban survives. Here is exactly where the line falls.
Read →DPIIT's Press Note 3 (2026 Series) did not open Indian e-commerce to foreign inventory models. Here is the narrow exception it actually created.
Read →An Indian subsidiary does not dissolve through neglect. Here is what striking off, capital repatriation and FEMA closure actually require.
Read →The cap is the least interesting number in India entry. The route, conditions and sourcing rules attached to it decide whether your structure survives.
Read →The FLA return isn't a Companies Act filing. It's due 15 July under FEMA, applies even with zero transactions, and non-filing blocks dividends later.
Read →GIFT City is a foreign-currency financial services jurisdiction inside India, not a low-friction door into the domestic market. Here is what it actually solves.
Read →Only four instruments count as FDI under the NDI Rules. A SAFE is not one of them — and using one turns a simple round into a FEMA contravention.
Read →Buyback is not a discretionary decision in India. Section 68 caps, NCLT capital reduction, FEMA fair-value pricing and the 2024 tax shift all apply.
Read →Granting global options to your India team is the easy part. The half-yearly Form OPI filing, payroll withholding at exercise, and Schedule FA are not.
Read →Why CCPS is the usual Indian VC instrument, how liquidation preference and anti-dilution work, and which term-sheet red flags Indian founders should catch early.
Read →A section-by-section starting guide for Indian startups preparing for the Digital Personal Data Protection Act 2023, including consent, children's data, breach response and the seven-step checklist.
Read →A practical guide to automatic and government route FDI, sector-cap checks, the FC-GPR 30-day filing, annual FLA reporting and common startup mistakes.
Read →Using an Employer of Record to hire in India feels like a hiring decision. Under FEMA and DTAA permanent establishment rules, it is not.
Read →You do not need an Indian entity to have a Permanent Establishment. Here is what Article 5, the MLI, and Section 9(1)(i) actually require.
Read →Money leaving India to buy foreign equity follows a different rulebook from FDI. The OI Rules 2022 route map: ODI vs OPI, Form FC, UIN, and the 400% cap.
Read →Press Note 3 catches you through your investors' investors. Here is the beneficial ownership test, the 2026 safe harbour, and how to stay on automatic route.
Read →RBI's draft Foreign Investment Rules 2026 will replace the NDI Rules 2019 — what changes, what stays, and what foreign founders should do now.
Read →When Indian tax authorities raise a transfer pricing adjustment, most foreign groups assume the fight is purely domestic. India's DTAAs include a MAP (Mutual Agreement Procedure) channel — Article 25 — that lets your home-country tax authority negotiate directly with CBDT to eliminate double taxation. The window is 3 years from the first TP adjustment notice; missing it forecloses bilateral relief permanently.
Read →Foreign groups assume shared costs split "at cost" are tax-safe in India. They aren't — Section 92 tests every allocation.
Read →A parent-to-subsidiary loan into India is priced by two regulators at once: RBI's ECB all-in-cost ceiling and transfer pricing's arm's length rule.
Read →Foreign parents assume a management fee to the Indian subsidiary is routine. India's transfer pricing rules disallow fees that fail the benefit test.
Read →Foreign founders assume transfer pricing is a big-company problem. India's Income-tax Act sets no turnover floor — one cross-border deal triggers Form 3CEB.
Read →Dividends, royalties, and technical fees each have distinct FEMA rules and withholding rates. Here's the full compliance roadmap for foreign investors.
Read →When a foreign-owned Indian company invests in another Indian company, FEMA still treats it as foreign investment. Here is what downstream rules require.
Read →Foreign founders treat a secondary share transfer as a private deal — but the moment shares cross the resident/non-resident line, FEMA starts a 60-day FC-TRS clock, and the filer is often the resident party, not the foreign buyer. Here is what the rules actually require.
Read →The moment foreign investment hits your Indian company's account, founders relax — and that's exactly where the costly FEMA mistake happens. The FC-GPR reporting clock doesn't start when the money arrives; it starts when you allot the shares. This guide breaks down the real 30-day rule, the 90-day valuation requirement, the RBI FIRMS portal submission checklist, and what late filing actually costs — from Late Submission Fees to FEMA compounding. Whether your sector is automatic route or government approval route, the reporting obligation is the same. Here's exactly what to do, step by step, before and after allotment.
Read →The Foreign Exchange Management (Non-debt Instruments) (Third Amendment) Rules, 2026 introduced targeted changes to how foreign investment is structured, priced, and reported for certain categories of Indian companies.
Read →The Foreign Exchange Management (Compounding Proceedings) Rules, 2024 replaced the 2000 Rules and changed two things that matter most in practice: the self-reporting framework and the compounding fee structure. Companies that violated FEMA provisions and have not yet regularised their position need to understand how the 2024 Rules change the calculus.
Read →Many foreign companies treat India's FDI route as a filing to handle after investing. Under FEMA and the Consolidated FDI Policy it is a gate before you invest — and the automatic vs government approval distinction decides whether your investment was ever legally permitted.
Read →Live — Regulatory Pulse
Regulatory updates from MCA, SEBI, RBI, and the Income Tax Act — reviewed by our team.
Each item is reviewed by our team. Updates are sourced from MCA, Income Tax, and state notifications.
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Illustrative policy watchlist item. If a small-company audit exemption proposal is active, it would change the compliance math for early-stage Pvt Ltd entities. Verify the latest Gazette, MCA notifications, and a professional before relying on it.
OPCs are required to hold at least one board meeting per half-year calendar under Rule 3 of the Companies (Meetings of Board and its Powers) Rules, 2014. Small companies must hold minimum 2 board meetings per year (amended from 4). Verify current rules before using in a filing decision.
SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is the current integrated incorporation workflow on the MCA portal. It bundles DIN, name reservation, PAN, TAN, GSTIN, ESIC, EPFO, and bank account opening. Actual turnaround depends on state and filing path.
Stamp duty on LLP agreements and company incorporation varies by state and can change through state notifications. Treat any percentage claim as a starting point only — verify the current state stamp duty schedule before advising a client.
Regulations change. Your structure shouldn't catch you off guard.
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