Fdi Setup

Fdi Setup — CA Guides & Articles

Statute-cited articles on fdi setup from Harun Raaj & Associates — chartered accountants.

4 articles — updated weekly

"The NDI Rules govern my India investment": What RBI's draft FEMA Foreign Investment Rules 2026 actually change

RBI's draft Foreign Investment Rules 2026 will replace the NDI Rules 2019 — what changes, what stays, and what foreign founders should do now.

Read article →24 Jul 2026

"A Transfer Pricing Dispute in India Ends in Indian Courts": Why MAP Under DTAA Is the Bilateral Exit Most Foreign Groups Miss

10 Jul 2026

When Indian tax authorities raise a transfer pricing adjustment, most foreign groups assume the fight is purely domestic. India's DTAAs include a MAP (Mutual Agreement Procedure) channel — Article 25 — that lets your home-country tax authority negotiate directly with CBDT to eliminate double taxation. The window is 3 years from the first TP adjustment notice; missing it forecloses bilateral relief permanently.

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"It's just a cost reimbursement, not income": What Indian transfer pricing law actually requires for cost-sharing agreements

8 Jul 2026

Foreign groups assume shared costs split "at cost" are tax-safe in India. They aren't — Section 92 tests every allocation.

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"We'll just lend the Indian subsidiary money at whatever rate": What FEMA and transfer pricing actually require on intercompany loans

6 Jul 2026

A parent-to-subsidiary loan into India is priced by two regulators at once: RBI's ECB all-in-cost ceiling and transfer pricing's arm's length rule.

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