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Business Compliance

Licensing, environmental compliance and business operations.

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Business Compliance

238 articles
FDI Compliance FIRMS Portal, Form FC-GPR Filing, Share Allotment Non-Residents, RBI Compounding

FDI Compliance in India: Step-by-Step Reporting on FIRMS Portal and Filing Form FC-GPR for Share Issuance

A comprehensive cross-border corporate compliance guide on Foreign Direct Investment (FDI) reporting in India. Details the FIRMS portal architecture, Entity User (EU) and Business User (BU) setup, mandatory 30-day Form FC-GPR filing, DCF valuation rules, FIRC/KYC reconciliations, Late Submission Fees (LSF), and RBI compounding procedures.

By Team assureOffice
FEMA Overseas Direct Investment (ODI), OI Rules 2022, 400% Net Worth Limit, UIN & Form FC Reporting

Overseas Direct Investment (ODI) under FEMA: OI Rules 2022, 400% Limit & Form FC Guide

Comprehensive masterclass on Overseas Direct Investment (ODI) under the FEMA Overseas Investment (OI) Rules, 2022. Analyzes the 400% net worth financial commitment ceiling, ODI vs OPI demarcation, obtaining Unique Identification Number (UIN) via Form FC on RBI FIRMS portal, Annual Performance Report (APR) filings, LRS route for individuals, and global structuring with assurePractice.

By Team assureOffice
External Commercial Borrowings (ECB) FEMA, MAMP Rules, All-in-Cost Ceiling & Form ECB LRN Reporting

External Commercial Borrowings (ECB) under FEMA: MAMP, Form ECB LRN & Monthly ECB-2 Guide

Exhaustive masterclass on External Commercial Borrowings (ECB) under FEMA Borrowing Regulations and RBI Master Directions. Details FCY and INR borrowing tracks, eligible lenders, Minimum Average Maturity Period (MAMP) rules, SOFR all-in-cost ceilings, end-use negative list, obtaining Loan Registration Number (LRN) via Form ECB, monthly Form ECB-2 filings, and cross-border debt tracking with assurePractice.

By Team assureOffice
FEMA FDI NDI Rules, Pricing Guidelines, Form FC-GPR, Form FC-TRS & RBI FIRMS Portal Reporting

FEMA FDI Compliance under NDI Rules: Form FC-GPR, Form FC-TRS & RBI FIRMS Portal Guide

Exhaustive masterclass on Foreign Direct Investment (FDI) compliance under FEMA and Non-Debt Instruments (NDI) Rules, 2019. Analyzes automatic vs approval routes (Press Note 3), DCF valuation pricing guidelines, 60-day allotment timelines, filing Form FC-GPR and Form FC-TRS on the RBI FIRMS portal, annual FLA return compliance, Late Submission Fees (LSF), compounding under Section 15, and cross-border workflows with assurePractice.

By Team assureOffice
Trade Credit Regulations 2018, Supplier's Credit vs Buyer's Credit, Capital Goods vs Non-Capital

FEMA Trade Credit for Imports: Supplier's & Buyer's Credit Framework, USD 50M Limit, SBLC Guarantees & Form TC Guide

Comprehensive technical masterclass on cross-border Trade Credit for imports under FEMA, 1999 and RBI Master Directions. Explains Supplier's Credit vs Buyer's Credit mechanics, the USD 50 Million automatic route ceiling, 1-year raw material vs 3-year capital goods maturities, post-LIBOR SOFR benchmark spreads (+350 bps), SBLC guarantee issuance, IDPMS tracking, Form TC reporting, and compounding with assureFinancials and assureNotice.

By Team assureOffice
SEBI PIT Regulations, Structured Digital Database (SDD), UPSI Compliance & Form C/D Disclosures

SEBI PIT Regulations: Structured Digital Database (SDD), UPSI Tracking & Form C/D Disclosures Guide

Exhaustive masterclass on insider trading compliance under SEBI (Prohibition of Insider Trading) Regulations, 2015. Details the mandatory maintenance of a Structured Digital Database (SDD) under Regulation 3(5) with non-tamperable audit trails, identifying Unpublished Price Sensitive Information (UPSI), the "legitimate purpose" exception, trading window closures, pre-clearance mechanisms, continuous disclosures in Form C/D, and audit compliance with assurePractice.

By Team assureOffice
IFSC GIFT City Units, IFSCA Regulations, Section 80LA Tax Holiday, 9% MAT & FEMA Non-Resident Rules

IFSC GIFT City Units: IFSCA Regulations & Section 80LA Tax Holiday Guide

Exhaustive masterclass on establishing and operating financial units in GIFT City International Financial Services Centre (IFSC) under the IFSCA Act, 2019 and FEMA regulations. Details regulatory licensing for Banking Units (IBUs), Fund Management Entities (FMEs), and FinTechs, the 100% income tax deduction under Section 80LA for 10 out of 15 years, concessional 9% MAT/AMT, GST zero-rating, foreign exchange relaxations, and financial modeling with assureFinancials.

By Team assureOffice
FEMA NRE, NRO, FCNR(B) & SNRR Accounts, Permissible Debits/Credits, Repatriation & TDS Section 195

FEMA Non-Resident Bank Accounts: NRE, NRO, FCNR & SNRR Guide

Comprehensive cross-border banking masterclass on non-resident accounts under FEMA (Deposit) Regulations, 2016 and RBI Master Directions. Compares Non-Resident External (NRE), Non-Resident Ordinary (NRO), Foreign Currency Non-Resident FCNR(B), and Special Non-Resident Rupee (SNRR) accounts, analyzing permissible credits, the USD 1 Million repatriation scheme, Section 195 TDS, and Form 15CA/15CB.

By Team assureOffice
FLA Return FLAIR Portal Filing, Foreign Liabilities & Assets, Unquoted Valuation & Late Fee Guide

FEMA Annual Return on Foreign Liabilities & Assets (FLA): FLAIR Portal & Valuation Guide

Exhaustive masterclass on filing the Annual Return on Foreign Liabilities and Assets (FLA Return) under FEMA, 1999 and RBI Master Directions via the online FLAIR portal. Details July 15 statutory deadlines, unquoted share valuation using OFDI net worth formulas, reporting FDI and ODI holdings, compilation of provisional vs audited accounts, Late Submission Fee (LSF) calculation matrix, and financial reconciliation using assureFinancials.

By Team assureOffice
NRI Property Acquisition, Repatriation Scheme & Withholding Tax

NRI Immovable Property in India: FEMA Non-Debt Rules, Sale Repatriation, Form 15CA/15CB & TDS Guide

A definitive operational masterclass for NRIs, OCIs, and cross-border tax practitioners on acquiring, holding, leasing, and selling immovable property in India under FEMA Non-Debt Instruments Rules 2019, managing USD 1 Million NRO repatriation schemes, obtaining Section 197 lower TDS certificates, and filing Form 15CA/15CB.

By Team assureOffice
FEMA Non-Debt Instruments (NDI) Rules 2019, Downstream Investment by FOCC, Sectoral Caps & Form DI

FEMA Non-Debt Instruments (NDI) Rules 2019: FDI vs FPI, Downstream Investment by FOCC & Form DI Compliance Guide

An exhaustive cross-border regulatory masterclass on the FEMA Non-Debt Instruments (NDI) Rules, 2019, deconstructing FDI vs FPI thresholds, downstream investment by Foreign Owned or Controlled Companies (FOCC), Rule 23 leverage prohibitions, Form DI filings on FIRMS, and Press Note 3 scrutiny.

By Team assureOffice