Australia–India corridor
India entry from Australia — for Australian companies, founders and NRIs
Setting up a company in India from Australia follows one of three paths: an Australian company building an India subsidiary, an Australia-based founder registering a company personally, or an Australia-based NRI investing back home. Each has different FEMA, tax and apostille checkpoints.
Last reviewed: October 2026 · Reviewed by CA Regi Tom Antony, Regi Tom Antony & Associates.
A) Australian companies setting up in India
An Australian company wholly owned subsidiary in India is the usual vehicle for an Australian business that wants to register a company in India, hire locally, invoice in rupees and hold Indian contracts. A branch, liaison or project office may suit specific activities under the applicable FEMA establishment regulations, while a joint venture shares ownership with an Indian partner. Compare subsidiary vs branch vs liaison vs project office and wholly owned subsidiary in India. An Australian company India subsidiary keeps Indian operations in a separate legal entity while the overseas parent retains ownership.
FDI route
Most sectors allow 100% FDI under the automatic route; restricted sectors may need government approval or face caps. Investor citizenship and beneficial ownership also matter. See FDI entry routes.
Apostille (Hague country)
Australia is a long-standing Hague Apostille country. The parent’s certificate of incorporation, board resolution and director KYC are apostilled by the Department of Foreign Affairs and Trade (DFAT); arrange notarisation first where required.
Resident director
At least one director must have stayed in India for 182 days or more in the financial year (Section 149(3) of the Companies Act, 2013).
Transfer pricing
International intra-group service fees, royalties and cost recharges need arm's-length pricing under Sections 92 to 92F and an annual accountant's report in Form 3CEB.
- 1
Confirm sector and vehicle
Check the FDI cap, route and investor eligibility for your activity, and choose subsidiary, branch, liaison/project office or JV.
- 2
Apostille Australian documents
Board resolution, certificate of incorporation and director identity/address proofs are notarised where required and apostilled by the Department of Foreign Affairs and Trade (DFAT).
- 3
Incorporate via SPICe+
Name reservation, DIN, PAN and TAN in one integrated MCA filing — about 7–15 working days once documents are complete.
- 4
Capitalise and report
Remit share capital through banking channels, allot shares, and file FC-GPR on the RBI FIRMS portal within 30 days of share allotment; FLA is filed annually by 15 July where applicable.
- 5
Repatriate correctly
Dividends attract Section 195 withholding, commonly 15% under the India-Australia DTAA, for an eligible Australian-resident beneficial owner with a Australian Tax Residency Certificate and Form 10F, subject to applicable treaty and anti-abuse conditions.
Detail on dividends and Forms 15CA/15CB, where required, is in profit repatriation from India and withholding tax on foreign remittance. The Indian subsidiary may elect the 22% base corporate tax option under Section 115BAA (about 25.17% effective including surcharge and cess), subject to its conditions.
Raise with your Australian accountant (high level only): Please coordinate Australian corporate tax, the CFC rules and foreign-income reporting with your Australian accountant. This page does not give Australian tax advice.
B) Australia-based founders & foreign nationals
An Australian resident or foreign national can own up to 100% of an Indian company where the sector and investor eligibility rules allow. Each foreign director needs a Director Identification Number (DIN) and a Class 3 Digital Signature Certificate (DSC), supported by an apostilled passport and address proof. The company still needs one resident-Indian director under Section 149(3). Document preparation and incorporation can be coordinated remotely, with bank KYC requirements checked separately. See company formation for foreign nationals and cost and timeline to set up in India.
Estimate your India setup cost & timeline →
C) Australia-based NRIs & OCIs
Australia has a large Indian-origin community, and Australia-based NRIs and OCIs are a primary audience for India company registration. Whether you are building a new business or expanding a family enterprise, decide whether you need to take capital and sale proceeds abroad before choosing the funding route.
NRIs and OCI cardholders can invest on a repatriable basis through NRE accounts or inward remittance under Schedule I of the FEMA (Non-debt Instruments) Rules, 2019, or on a non-repatriable basis under Schedule IV, including through NRO funds. Schedule IV investment is treated as domestic investment for FEMA purposes, so it does not require FC-GPR reporting. Dividends and sale proceeds on repatriable investments can be remitted after applicable tax. Eligible NRO balances and sale proceeds can use the USD 1 million per financial year facility, subject to tax compliance and AD-bank documentation; this is not unrestricted repatriation of the original investment.
Read NRI company registration in India and NRI investment & FEMA compliance; for personal NRI taxation, see NRI taxation at NRI Blueprint.
Australian residents should confirm Australian tax on Indian dividends and gains with their Australian accountant and claim DTAA relief where available. Indian tax obligations continue to apply; the right treatment depends on your residence and investment facts.
Australian company vs Australian founder vs Australia-based NRI
| Dimension | Australian company | Australian founder / foreign national | Australia-based NRI / OCI |
|---|---|---|---|
| Who it suits | Australian companies building an India operation | Australia-based founders or other foreign nationals registering an Indian company personally | Australia-based NRIs and OCIs investing back home |
| Ownership / FDI | Up to 100% under the automatic route in most sectors (FEMA NDI Rules, 2019) | Up to 100% where the sector allows; investor-specific conditions also apply | Repatriable (Schedule I, NRE/inward remittance) or non-repatriable (Schedule IV, including NRO) |
| Key India filings | SPICe+, FC-GPR within 30 days of allotment, FLA by 15 July, AOC-4/MGT-7, Form 3CEB for international related-party transactions | DIN, Class 3 DSC, SPICe+, FC-GPR, FLA where applicable, annual ROC returns | FC-GPR for repatriable share allotments; Schedule IV treated as domestic investment; ROC and income-tax returns where applicable |
| Australia-side items for your advisor | coordinate Australian corporate tax, the CFC rules and foreign-income reporting with your Australian accountant. | Confirm Australian tax on Indian dividends/gains, residence, reporting and DTAA relief with your Australian accountant. | Confirm Australian tax on Indian income, personal residence, reporting and DTAA relief with your Australian accountant. |
| Repatriation | Dividends attract Section 195 withholding, commonly 15% under the India-Australia DTAA, for an eligible Australian-resident beneficial owner with a Australian Tax Residency Certificate and Form 10F, subject to applicable treaty and anti-abuse conditions. | Dividends/sale proceeds after applicable Section 195 TDS and Forms 15CA/15CB where required | Repatriable freely after tax; eligible NRO balances/sale proceeds within USD 1 million per financial year, subject to bank checks |
Australian-side items are for discussion with your Australian accountant only; this page does not give Australian tax advice.
Frequently asked questions
How does an Australian company set up a subsidiary in India?
Can an Australian resident or Australian company own 100% of an Indian company?
What is the India-Australia DTAA dividend tax rate?
How long and how much does it cost to set up in India from Australia?
As an Australia-based NRI, can I repatriate profits from India?
Reviewed by CA Regi Tom Antony, Regi Tom Antony & Associates. Last reviewed: October 2026. General guidance as of October 2026, not tax or legal advice on your facts; coordinate Australian tax and reporting with your Australian accountant.
Setting up in India from Australia?
We structure the India side and work alongside your Australian accountant on the cross-border points.