Treelife Resources

Plan your July filings in one place. Figures and forms are mapped for monthly GST filers, QRMP taxpayers, TDS deductors, PF and ESI registrants, composition dealers, and all taxpayers with ITR filing obligations for FY 2025-26. Use this single-page tracker to plan all India statutory filings and deposits for July…

When an Indian company pays its US parent for management support, or bills its Singapore subsidiary for software development, that transaction does not exist in a regulatory vacuum. The Income Tax Department, the GST authorities, and the Reserve Bank of India each have a view on whether the price is…

Transfer pricing audits in India are not random. The Central Board of Direct Taxes runs a risk-based selection process, and from FY 2026-27 that process runs on far richer data than before, because Form 48 (which replaced Form 3CEB under the Income-tax Act, 2025) reports transactions in a structured, transaction-wise…

An Indian company with one foreign subsidiary has one set of recurring filings to track. An Indian company with three foreign subsidiaries across three jurisdictions does not have three times the filings. It has the same filings, repeated per entity, layered on top of group-level thresholds that only activate once…

Most Indian startups with a foreign parent, subsidiary, or group company end up with related-party transactions long before anyone on the finance team has built a transfer pricing file. A management fee gets billed, an intercompany loan gets booked, a services agreement gets signed on a template from the lawyer…

When an Indian company pays its US parent for management support, or bills its Singapore subsidiary for software development, that transaction does not exist in a regulatory vacuum. The Income Tax Department, the GST authorities, and the Reserve Bank of India each have a view on whether the price is…

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…

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…