CAclubindia Articles

Loans from a Foreign Parent to an Indian Subsidiary: A Short Guide to the ECB Framework

Posted by Sudheer

09 November 2026 53 Views

Understand RBI's External Commercial Borrowing (ECB) framework for foreign loans to Indian subsidiaries, covering eligible lenders, borrowing limits, minimum maturity, end-use restrictions, FEMA reporting, withholding tax and transfer pricing compliance.

Foreign Parent ESOPs and RSUs for Indian Employees: Tax, FEMA and Cost Recharge Issues

Posted by Sudheer

11 November 2026 11 Views

Understand the tax implications, FEMA compliance requirements, foreign asset disclosures and cost recharge rules for Indian employees receiving ESOPs or RSUs from foreign parent companies.

Resident Director under Section 149(3): The 182-Day Rule for Indian Subsidiaries of Foreign Groups

Posted by Sudheer

07 November 2026 55 Views

Learn about the resident director requirement under Section 149(3) of the Companies Act, 2013, including the 182-day stay rule, applicability, compliance options and penalties for non-compliance.

FC-GPR vs FC-TRS: Key Differences

Posted by Priyanshi Garg

07 November 2026 22 Views

Understand the key differences between FC-GPR and FC-TRS forms under FEMA regulations, including filing requirements, applicable deadlines, pricing rules, late fees and common compliance mistakes for foreign investment reporting in India.

Changing Registered Office: UK Companies Act Procedures

Posted by Priyanshi Garg

05 November 2026 44 Views

Learn the four different procedures for changing your company's registered office under the Companies Act. Ensure compliance and avoid penalties.

Rights Issue Guide: Companies Act 2013 Explained

Posted by Priyanshi Garg

04 November 2026 95 Views

Understand your rights issue obligations under the Companies Act 2013. Learn about shareholder rights, offer notices, renunciation, and common pitfalls.