India Entry for Foreign Investors

Foreign Company Formation in India

Wholly Owned Subsidiary, Branch, Liaison and Project Office setup — with FDI, FEMA and FC-GPR compliance done right the first time.

Plan Your India Entry

In short: Most foreign investors set up a Wholly Owned Subsidiary under the automatic FDI route, file FC-GPR within 30 days of share allotment, and elect the 22% corporate tax regime under Section 115BAA (~25.17% effective).

India entry options

Wholly Owned Subsidiary (WOS)

Preferred structure — Indian company with 100% foreign shareholding under the automatic route.

Branch Office

For established foreign companies undertaking permitted activities in India — RBI approval required.

Liaison Office

Representative office for market research, promotion and communication — no revenue activity.

Project Office

Temporary presence to execute a specific contract in India, backed by RBI approval.

FDI, FEMA & FC-GPR

India permits 100% FDI under the automatic route in most sectors. Post-incorporation, inbound funds are reported to the RBI via the FIRMS portal, and every share allotment to a non-resident triggers an FC-GPR filing within 30 days. Annual reporting includes the Foreign Liabilities and Assets (FLA) return.

Ongoing FEMA / RBI compliance (FC-GPR, FLA) and Form 15CA / 15CB certification for outward remittances are delivered by our sister firm SME Advisory. For NRI and OCI founders, our sister firm NRI Blueprint covers NRI founders — tax & FEMA planning on the personal side.

Tax comparison at a glance

Structure	Legal status	Tax rate	Repatriation
WOS (Pvt Ltd)	Indian domestic company	~25.17% under 115BAA	Dividends after DDT is abolished — TDS applies
Branch Office	Extension of foreign parent	~43.68% (foreign co rate)	Profits repatriable subject to RBI
Liaison Office	Not permitted to earn income	N/A	N/A
Project Office	Extension of foreign parent	~43.68% on project income	Surplus on completion, with RBI approval

Frequently asked questions

What is the fastest way for a foreign company to enter India?

A Wholly Owned Subsidiary (WOS) under the automatic FDI route is the fastest and most flexible entry — incorporation via MCA SPICe+ in 10-15 working days, with FEMA reporting handled post-funding.

What is FC-GPR and when do I file it?

FC-GPR is the RBI form filed on the FIRMS portal within 30 days of allotting shares to a non-resident. It confirms inbound FDI and pricing compliance under FEMA.

How is a foreign subsidiary taxed?

An Indian subsidiary is a domestic company. Under Section 115BAA, most opt for a 22% base rate (~25.17% effective with surcharge and cess), subject to the concessional-regime conditions.

Do I need RBI approval to invest in India?

Most sectors permit 100% FDI under the automatic route — no prior RBI approval required. Sectors on the approval route (defence, some financial services, etc.) need DPIIT and government clearance.

Plan your India entry with confidence

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