Do foreign companies need a permanent establishment analysis before doing business in India?

Yes. Whether a foreign enterprise has a permanent establishment (PE) in India under the relevant DTAA determines if its business profits are taxable in India. PE exposure should be assessed before signing distribution, service or secondment arrangements, not after.

What transfer pricing documentation is mandatory in India?

Entities with international transactions with associated enterprises must maintain contemporaneous documentation under Section 92D read with Rule 10D, obtain Form 3CEB certification, and, where thresholds are met, comply with Master File and Country-by-Country reporting requirements.

International Taxation Services | DTAA, Transfer Pricing, FEMA

Q: When are Form 15CA and 15CB required for foreign remittances?

Form 15CA is an online declaration for most foreign remittances; Form 15CB is a chartered accountant's certificate required for taxable remittances above the prescribed threshold. The applicable part of Form 15CA depends on the amount and taxability of the remittance under the Income-tax Act and the relevant DTAA.

Q: Can DTAA benefits be claimed without a Tax Residency Certificate?

No. A valid Tax Residency Certificate from the country of residence, together with Form 10F and beneficial-ownership substantiation where relevant, is the baseline for claiming treaty relief in India.

Who this service is for

Foreign companies and their advisers assessing India entry; Indian companies making foreign payments or holding overseas interests; groups with related-party cross-border transactions; and funds or founders with India-linked structures.

Scope of work

Inbound structuring — entity choice (subsidiary, LLP, branch, project office), capitalisation under FEMA, and PE risk assessment under the applicable DTAA.
Withholding tax on foreign payments — classification of royalties, fees for technical services, interest and business income; Section 195 positions; Form 15CA/15CB support, with certificates issued by independent chartered accountants.
DTAA advisory — treaty relief, Tax Residency Certificate and Form 10F support, beneficial-ownership analysis, MLI impact on treaty positions.
Transfer pricing — benchmarking, Section 92D/Rule 10D documentation, Master File and CbCR compliance; Form 3CEB certification through independent chartered accountants.
FEMA & RBI compliance — FDI reporting (FC-GPR, FC-TRS), ODI filings, annual returns (FLA), and liaison with authorised dealer banks.
UAE corporate tax — taxable-income computations, small-business relief and free-zone position assessment, transfer-pricing disclosure schedules, and EmaraTax return-filing support, coordinated with UAE-registered tax agents where required.
Expatriate & secondment taxation — residential status, payroll withholding, and social-security totalisation considerations.

How an engagement runs

Scoping call

Facts, documents and timelines confirmed in writing.

Position paper

Written analysis with statutory and treaty references.

Execution

Filings, certificates and registrations completed on schedule.

Ongoing compliance

A documented calendar for recurring obligations.

Key compliance touchpoints

Obligation	Instrument	Typical timing
Foreign remittance certification	Form 15CA / 15CB	Before each remittance
Transfer pricing report	Form 3CEB	Annually, by the specified date
FDI share allotment reporting	Form FC-GPR	Within 30 days of allotment
Foreign liabilities & assets return	FLA Return	Annually, by 15 July
Treaty relief documentation	TRC + Form 10F	Each financial year

Timelines are indicative and subject to change by notification — confirm current due dates before relying on them.

Frequently asked questions

Do foreign companies need a PE analysis before doing business in India?

Yes. PE status under the relevant DTAA determines whether business profits are taxable in India. Assess exposure before signing distribution, service or secondment arrangements — restructuring after the fact is far harder.

When are Form 15CA and 15CB required?

Form 15CA is the remitter's online declaration for most foreign remittances; Form 15CB is a CA's certificate for taxable remittances above the prescribed threshold. The applicable part of 15CA depends on the amount and taxability under the Act and the DTAA.

What transfer pricing documentation is mandatory?

Contemporaneous documentation under Section 92D read with Rule 10D, Form 3CEB certification, and Master File/CbCR where group thresholds are met.

Can DTAA benefits be claimed without a Tax Residency Certificate?

No. A valid TRC with Form 10F, and beneficial-ownership substantiation where relevant, is the baseline for treaty relief in India.

International Taxation