This country currently has a directory entry or basic profile only; a full handbook is planned.
01Overview
- Region
- South Asia
- Capital
- New Delhi
- Currency
- INR
- Languages
- Hindi, English
- ISO code
- IN / IND
Jurisdictions
- India — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors allow FDI via the automatic route
- Applies to
- Investment from countries sharing a land border with India must use the government approval route, so Chinese investment faces significant uncertainty; some sectors are closed or capped
- Jurisdiction
- India
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Private limited company (Pvt Ltd)
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
Registrar of Companies (Ministry of Corporate Affairs)
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors allow FDI via the automatic route
- Applies to
- Investment from countries sharing a land border with India must use the government approval route, so Chinese investment faces significant uncertainty; some sectors are closed or capped
- Jurisdiction
- India
- Source
- MOFCOM
Local director / representative
Whether a locally resident director, manager or representative is required.
At least one director must be resident in India (182+ days in the previous calendar year)
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- Ministry of Corporate Affairs
Local registered address
Whether a local registered address or premises is required at incorporation.
A registered address in India is required
- Applies to
- A corporate service address may be used if it can receive statutory documents
- Jurisdiction
- India
- Source
- Ministry of Corporate Affairs
Beneficial ownership register
Whether companies must keep or file ultimate beneficial owner information.
Significant beneficial owners (SBO) must be identified and reported to the Registrar of Companies
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- Ministry of Corporate Affairs
Foreign-entity setup flow
Main approval stages for a foreign investor setting up an entity (no time estimates).
Directors' digital signatures and DIN → SPICe+ for name, incorporation, PAN/TAN and more → report FDI to the RBI (FC-GPR)
- Applies to
- Investment from countries sharing a land border with India (including China) needs prior government approval
- Jurisdiction
- India
- Source
- Ministry of Corporate Affairs
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
30% (base rate for domestic companies)
- Applies to
- Domestic companies opting for the concessional regime pay 22%; foreign companies 35%; surcharges and cess apply
- Jurisdiction
- India
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
GST base rates of 5% and 18%
- Applies to
- Simplified into two base rates in 2025, with a 40% special rate for tobacco and others
- Jurisdiction
- India
- Source
- State Taxation Administration
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
20% on dividends to non-resident shareholders
- Applies to
- Reducible under the China–India treaty
- Jurisdiction
- India
- Source
- State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
Income Tax Department (Central Board of Direct Taxes)
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- State Taxation Administration Income Tax Department
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates and conditions per the treaty text and STA publications
- Jurisdiction
- India
- Source
- State Taxation Administration (China) State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Exchange management under FEMA
- Applies to
- Administered by the Reserve Bank of India
- Jurisdiction
- India
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Reserve Bank of India (RBI)
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Employment visa
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Ministry of External Affairs and Foreigners Regional Registration Offices (FRRO)
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
Employees' Provident Fund (EPF) and Employees' State Insurance (ESI)
- Applies to
- Foreign employees are generally covered by EPF as international workers unless from a country with a social security agreement with India (China has none)
- Jurisdiction
- India
- Source
- Employees' Provident Fund Organisation
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
Central Board of Indirect Taxes and Customs (CBIC)
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
15 trade agreements, including FTAs with the UK and Sri Lanka and CECAs with Singapore, Korea, Japan and others
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
DPIIT (Ministry of Commerce and Industry); Invest India
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Special economic zones (SEZ)
- Applies to
- Under the SEZ Act 2005
- Jurisdiction
- India
- Source
- MOFCOM
09Digital & IP
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Digital Personal Data Protection Act 2023
- Applies to
- Ordinary companies
- Jurisdiction
- India
- Source
- MOFCOM
IP office
Authority for trademark and patent filing and registration.
Controller General of Patents, Designs and Trade Marks (CGPDTM)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- India
- Source
- WIPO
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- India
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Asia-Pacific, monitored by our sister site Global Risk Monitor.
View Asia-Pacific risk monitor
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
Main setup steps in India
- 1Directors' digital signatures and DIN
- 2SPICe+ for name, incorporation, PAN/TAN and more
- 3report FDI to the RBI (FC-GPR)
Investment from countries sharing a land border with India (including China) needs prior government approval
General checklist (setting up a subsidiary)
- Decide model and jurisdiction
- Confirm licences
- Prepare documents
- Incorporate
- Register for tax
- Open bank account
- Obtain operating licences
- Start operations
Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻印度共和国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.