Key Takeaways When a foreign parent gives stock options to your team in India, the gain at exercise is taxed in India as salary: the fair market value on the exercise date minus what the…
Key Takeaways Most FDI problems in Indian startups are created before the money arrives, not in the FC-GPR filing after it. The decisions on route, investor, instrument and price are made at the term-sheet stage.…
Key Takeaways If you are resident in India and hold equity in a foreign entity that counts as overseas direct investment (ODI), you must file an Annual Performance Report (APR) for that entity every year.…
Key Takeaways If you hold equity in a foreign entity as overseas direct investment, an Annual Performance Report is due for each foreign entity every year by 31 December. It is not tied to your…
Key Takeaways A US subsidiary for an Indian startup is a business decision, not a growth milestone. Open one when a customer, an investor or a hire makes it necessary, not because it signals ambition.…
Every founder thinks the raise starts with the pitch. It does not. It starts the moment an investor's analyst opens your data room and begins ticking boxes. That is where a term sheet quietly speeds…
Key Takeaways Series A due diligence typically reviews 80 to 100 documents across 8 categories: corporate, financial, tax, regulatory, IP, HR, commercial, and compliance. Most Indian startups have 30 to 40 of these ready when…
Key Takeaways A Delaware Flip moves the parent company to the US. A Reverse Flip moves it back to India. The Delaware Flip triggers Indian capital gains tax at an effective rate of about 14.95…
Note: All section references in this article are to the Income-tax Act 2025 (effective April 1, 2026), which has re-enacted the corresponding provisions of the Income-tax Act 1961 without substantive change to the transfer pricing…
Key Takeaways FEMA penalties can be up to 3x the contravention amount for ongoing violations. RBI's compounding facility lets you self-report and settle penalties before enforcement action. The compounding fee depends on the contravention amount,…
