Our Insights

Understand financial consolidation under IFRS 10, including control assessment, subsidiaries, non-controlling interests, intercompany eliminations, foreign subsidiaries and practical consolidation requirements.

This guide explains GST registration for freelancers in India in 2026 using a practical, fact-based approach rather than relying only on the ₹20 lakh turnover assumption. It covers aggregate turnover, salary and freelance income, TDS, business expenses, interstate and foreign clients, export of services, online platforms, intermediary services, reverse charge, voluntary registration and registration timing. It also provides practical examples, a GST decision framework, compliance checklist, FAQs and official government sources to help freelancers determine whether GST registration is required and what to do next.

Learn what a Tax Residency Certificate (TRC) is, why it is important for claiming DTAA benefits, how NRIs and foreign companies obtain it, required documents, Form 10FA/Form 10FB procedures and common tax compliance issues in India.

Learn how delayed or missed FLA Return filing can create FEMA compliance issues in India and when FEMA compounding may become relevant. This guide explains the FLA Return deadline, consequences of delay, RBI regularisation process, compounding eligibility, required documents, PRAVAAH application process, multiple-year defaults, related FEMA filings such as FC-GPR, FC-TRS and ODI, and practical compliance steps. It also clarifies why every delayed FLA Return does not automatically require FEMA compounding and provides a detailed checklist and FAQs for businesses.

Annual Performance Report (APR) to RBI for Overseas Investment – Complete ODI Compliance Guide (2026) explains the RBI/FEMA annual reporting requirements applicable to Indian residents making qualifying Overseas Direct Investments (ODI). It covers who needs to file APR, exemptions, the 31 December deadline under the current framework, UIN, AD-bank filing, CA certification, required information and documents, delayed reporting/LSF, APR vs ODI reporting, APR vs FLA Return, common compliance mistakes, and practical filing steps. The article is designed for Indian companies, LLPs, resident individuals and other investors with overseas investments.

Learn the consequences of delayed FLA Return filing in India, including RBI Late Submission Fee, FEMA penalties, compounding, regularisation procedures, filing deadlines and practical compliance steps for businesses with foreign investments.