Tax Audit Deadline Extended to 21 October 2026: What It Means for Foreign-Owned Companies
The tax audit deadline extended to 21 October 2026 gives audit-case taxpayers a short window, but many foreign-owned companies are unsure whether it applies to them. On 28 September 2026, the Central Board of Direct Taxes (CBDT) moved the date for furnishing the tax audit report for Assessment Year (AY) 2026-27 from 30 September to […]
MCA FAQs on Foreign Companies Having Place of Business in India: Key Clarifications, October 2026
Does your overseas company have a project site, an employee, or a representative operating in India? If so, you may already be a “foreign company” under Indian law. Foreign companies having place of business in India must register with the Registrar of Companies (RoC) and keep up annual filings. This applies whether the presence is […]
Impact of 50% Wage Definition Rule on Gratuity Provisions in Foreign-Owned Indian Companies 2026
The 50% wage definition rule has changed how every employer in India calculates gratuity, and foreign-owned companies feel the effect most. Many were built on structures where basic pay is only 30–40% of total pay. Under the new labour codes, that structure no longer works for gratuity. If you run an Indian subsidiary, a branch […]
How to Issue Appointment Letters Under New Labour Codes for Employees of Foreign Subsidiaries (2026)
Appointment Letters Under New Labour Codes : A foreign parent company hires a team in Bengaluru using its global offer-letter template. Months later, an audit finds the letter says nothing about wage components, gratuity or notice period. Under India’s consolidated labour framework, that gap can become a compliance issue. Issuing appointment letters under new labour […]
State-Wise Variation in Labour Code Rules: Compliance Risks for Multi-State Foreign Companies in October 2026
Labour code rules in India are now the single biggest compliance variable for foreign companies running offices, plants or teams in more than one state. The four Labour Codes took effect in November 2025, and the Centre notified its rules in May 2026. Labour is a Concurrent List subject, so each state must frame its […]
Employees’ Enrolment Campaign 2026 Ending 31 October – What Foreign-Owned Companies Must Do Before the Deadline
The Employees’ Enrolment Campaign 2026 closes on 31 October 2026, and foreign-owned companies in India have only a few weeks left to act. If your Indian subsidiary, branch office or joint venture ever missed enrolling an eligible employee in the Employees’ Provident Fund (EPF), this is a rare chance to regularise those records on relaxed […]
How Foreign Subsidiaries Must Recompute PF Contributions After the EPF Wage Ceiling Hike to ₹25,000 (October 2026 Payroll Best Guide)
The EPF wage ceiling hike from ₹15,000 to ₹25,000, effective 17 September 2026, forces every foreign-owned Indian subsidiary to rebuild its payroll logic before the October 2026 cycle. A single outdated payroll setting can create under-deduction, interest and a compliance notice. This guide is for Indian companies, MNC subsidiaries, NRIs who run Indian entities, global […]
Can Foreign Nationals Be Appointed as Independent Director in Indian Subsidiaries? Rules 2026 Best Guide
Can a foreign national independent director in India sit on the board of an Indian subsidiary? Yes. The Companies Act, 2013 does not restrict independent directorships by nationality. What it requires is eligibility, independence, a valid Director Identification Number (DIN) and compliance with residency and tax rules. This question matters to foreign parent companies, NRIs, […]
How to Structure Inter-Company Agreements Between Foreign Parent and Indian Subsidiary: 2026 Best Guide
Inter-company agreements are the legal backbone of every relationship between a foreign parent and its Indian subsidiary. Without them, service fees, royalties, loans and cost allocations can be challenged by the tax department, questioned by auditors or blocked by banks. This guide is for foreign companies, global startups, MNCs, NRIs and overseas investors who have […]
Annual FLA Return Preparation Checklist for Companies That Received FDI in 2026 Best Guide
FLA return preparation is one of the most overlooked compliance tasks for any Indian company that has taken foreign investment. Many founders assume that once FC-GPR is filed with the Reserve Bank of India (RBI), the FEMA reporting is complete. It is not. Every year, companies that have received foreign direct investment (FDI) must also […]