Foreign companies looking at India have three main entry routes — a wholly-owned subsidiary (WOS), a branch/liaison office, or an LLP. Each carries different tax, compliance and repatriation implications.
Comparison at a glance
- WOS (Pvt Ltd) — best for operating businesses, full FDI allowed in most sectors
- Branch office — RBI approval needed, limited to permitted activities
- Liaison office — representative role only, no revenue in India
- LLP — flexible, but FDI restricted in some sectors
Post-incorporation compliance
- FC-GPR filing within 30 days of capital infusion
- Annual FLA return by 15 July
- Statutory audit under the Companies Act
- Transfer Pricing report (Form 3CEB) if related-party transactions exist
Need help? Call Cred Compliances at +91 9873602607 or email document@credcompliances.com to start your filing today.