Treelife Resources

Every Indian company that transacts with a foreign parent, subsidiary, or group entity faces a specific compliance obligation under Indian tax law: establish, document, and certify that the price charged in those transactions is what two unrelated parties would have agreed on in the same circumstances. This is the arm’s…

India has signed Double Taxation Avoidance Agreements (DTAAs) with over 90 countries, yet it remains one of the most aggressive jurisdictions globally in asserting permanent establishment (PE). The rules draw from the Income Tax Act 1961, the new Income Tax Act 2025 (effective 1 April 2026), and treaty-level Article 5…

When a foreign company enters India, it does not take on one compliance framework. It takes on seven simultaneously. Corporate law under the Companies Act, 2013 governs how the entity is formed and governed. Exchange control under the Foreign Exchange Management Act, 1999 governs every capital movement. Direct tax under…

Any transaction between a parent company and its subsidiary in India sits at the intersection of four regulatory frameworks simultaneously: the Companies Act 2013 (board approvals and disclosures), the Income Tax Act 2025 (transfer pricing), the Goods and Services Tax framework (reverse charge on imported services), and the Foreign Exchange…

If you have already read the structure comparison and know you are choosing between a subsidiary and a branch office, this article is for you. The legal definitions, the three-way WOS/BO/LO comparison, and the FDI policy overview are covered in our India entry structure guide. What that article summarises, this…

Every Indian company that transacts with a foreign parent, subsidiary, or group entity faces a specific compliance obligation under Indian tax law: establish, document, and certify that the price charged in those transactions is what two unrelated parties would have agreed on in the same circumstances. This is the arm’s…

India has signed Double Taxation Avoidance Agreements (DTAAs) with over 90 countries, yet it remains one of the most aggressive jurisdictions globally in asserting permanent establishment (PE). The rules draw from the Income Tax Act 1961, the new Income Tax Act 2025 (effective 1 April 2026), and treaty-level Article 5…

Any transaction between a parent company and its subsidiary in India sits at the intersection of four regulatory frameworks simultaneously: the Companies Act 2013 (board approvals and disclosures), the Income Tax Act 2025 (transfer pricing), the Goods and Services Tax framework (reverse charge on imported services), and the Foreign Exchange…

If you have already read the structure comparison and know you are choosing between a subsidiary and a branch office, this article is for you. The legal definitions, the three-way WOS/BO/LO comparison, and the FDI policy overview are covered in our India entry structure guide. What that article summarises, this…

India is no longer a market that global businesses can leave to the “next five-year plan.” Real GDP for FY2025-26 is officially estimated at 7.6%, cumulative FDI inflows have crossed USD 1.145 trillion through December 2025, and UPI alone processed 21.70 billion transactions in January 2026 alone, worth ₹28.33 lakh…

SEBI issued its updated Master Circular for Alternative Investment Funds (AIFs) on 03 June 2026, consolidating every circular, clarification, and regulatory change issued under the SEBI (Alternative Investment Funds) Regulations, 2012 up to 31 May 2026. The document runs 153 pages across 25 chapters and supersedes the previous Master Circular…

The Reserve Bank of India held its benchmark repo rate steady at 5.25% at the June 2026 Monetary Policy Committee meeting, unanimously, under Governor Sanjay Malhotra. This is the third meeting in a row that the rate has stayed put, following a run of 150 basis point cuts between February…

India’s Cabinet approved an amendment to Press Note 3 (PN3) of 2020 in March 2026, and it is generating significant attention across the investment and startup community. Headlines have rushed to label it a sweeping FDI liberalisation. The reality is considerably more targeted. This report breaks down exactly what changed,…

The Securities and Exchange Board of India (SEBI) recently announced a major overhaul to the regulatory framework for Angel Funds under the Alternative Investment Funds (AIF) Regulations, 2012. This new framework, introduced in 2025, aims to enhance transparency, improve operational clarity, and encourage investor participation. In this article, we’ll explore…

In a significant move to invigorate India’s startup ecosystem, the Securities and Exchange Board of India (SEBI), during its board meeting on June 19, 2025, approved substantial changes to the Angel Fund Framework. These revisions are designed to unlock more capital for early-stage companies while simultaneously ensuring enhanced investor suitability…