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India Business, Tax & Regulatory Advisory

Business, Tax & Regulatory Advisory in India

India's business and regulatory environment involves multiple areas of corporate, tax, foreign exchange and compliance requirements.

Businesses operating in India, foreign companies investing in India and Indian businesses expanding internationally may need to consider taxation, FEMA, foreign investment, corporate law, transfer pricing, accounting and cross-border regulatory requirements.

Gupta Group International provides India business, tax and regulatory advisory services to businesses, investors and international groups dealing with Indian commercial and regulatory matters.

Our advisory approach brings together business, tax, accounting, corporate and international considerations to help clients understand their obligations and make informed decisions.

India Business Advisory Services

Businesses entering, operating in or expanding from India may face a range of commercial and regulatory decisions.

Our India business advisory support can cover:

  • Business structuring

  • Corporate establishment

  • Foreign investment

  • Corporate compliance

  • Tax planning

  • Cross-border transactions

  • Financial reporting

  • Corporate restructuring

  • Regulatory matters

  • Due diligence

  • Business expansion

  • International business structures

We focus on practical advice that considers both the immediate transaction and its longer-term implications.

India Tax Advisory

Indian businesses are subject to multiple tax and reporting requirements depending on their activities, structure and transactions.

Our tax advisory support can include:

  • Corporate income tax

  • Tax compliance

  • Tax planning

  • Tax assessments

  • Tax audits

  • International taxation

  • Transfer pricing

  • Withholding tax

  • Cross-border taxation

  • Tax dispute support

Tax treatment should be assessed based on the facts of each business and the applicable provisions at the relevant time.

International Tax Advisory in India

International transactions can create additional tax considerations for Indian businesses and foreign companies.

We advise on areas including:

  • Tax residency

  • Double Taxation Avoidance Agreements

  • Permanent establishments

  • Foreign income

  • Cross-border payments

  • Withholding taxes

  • Transfer pricing

  • International structures

  • Repatriation

  • Related-party transactions

International tax advice should consider both Indian tax rules and the laws applicable in the other relevant jurisdiction.

FEMA & Foreign Exchange Advisory

The Foreign Exchange Management Act, 1999 (FEMA) is an important part of India's regulatory framework for cross-border transactions.

Businesses and investors may need FEMA considerations for:

  • Foreign direct investment

  • Overseas investment

  • Foreign remittances

  • Repatriation of funds

  • Cross-border loans

  • Share transfers

  • External commercial borrowings

  • Foreign currency transactions

  • Investment by non-residents

FEMA compliance can involve transaction-specific requirements, reporting and documentation.

Foreign Investment in India

Foreign investors establishing or investing in Indian businesses need to evaluate both commercial and regulatory requirements.

Foreign investment considerations can include:

  • Investment route

  • Sector restrictions

  • Ownership limits

  • Pricing requirements

  • Reporting requirements

  • Share issuance

  • Share transfers

  • Repatriation

  • FEMA compliance

  • Tax implications

The appropriate structure depends on the investor, sector, transaction and intended investment.

Cross-Border Business & Tax Advisory

International businesses operating across India and other jurisdictions often need to coordinate corporate, accounting and tax requirements.

Cross-border advisory can cover:

  • India subsidiaries

  • Branch structures

  • Holding companies

  • Intercompany transactions

  • Management services

  • Royalties

  • Technical service payments

  • Cross-border financing

  • Repatriation

  • International tax

A transaction should be evaluated from both the Indian and foreign jurisdiction perspectives.

Corporate Compliance Advisory

Indian companies have ongoing corporate and statutory compliance requirements.

Our advisory support can cover areas such as:

  • Corporate records

  • Statutory filings

  • Board and shareholder matters

  • Corporate governance

  • Related-party transactions

  • Beneficial ownership

  • Financial reporting

  • Annual compliance

  • Corporate documentation

The specific obligations depend on the company's legal structure and applicable regulations.

Companies Act & Corporate Governance

Companies operating in India need to consider requirements under applicable corporate legislation and regulations.

Corporate governance considerations can include:

  • Board responsibilities

  • Directors

  • Shareholders

  • Board meetings

  • Corporate records

  • Related-party transactions

  • Financial statements

  • Statutory audit

  • Annual filings

Appropriate governance processes can help businesses maintain transparency and reduce compliance risks.

Corporate Restructuring & Reorganisation

Businesses may need to restructure their operations as they grow, enter new markets or change ownership.

Corporate restructuring can involve:

  • Mergers

  • Demergers

  • Business transfers

  • Share transfers

  • Group reorganisations

  • Holding structures

  • Subsidiary restructuring

  • Cross-border reorganisations

Restructuring should be evaluated for corporate, tax, accounting, FEMA and regulatory implications.

Transfer Pricing Advisory

Indian businesses engaging in international transactions with associated enterprises may have transfer pricing considerations.

Transfer pricing advisory can cover:

  • Related-party transactions

  • Transfer pricing documentation

  • Arm's-length pricing

  • Intercompany services

  • Management fees

  • Royalties

  • Financing arrangements

  • Benchmarking

  • Transfer pricing compliance

The appropriate approach depends on the nature and value of the transactions and the applicable rules.

Tax Investigations & Assessments

Businesses may receive notices or face assessments from tax authorities.

Advisory support can help businesses understand:

  • Tax notices

  • Assessment proceedings

  • Information requests

  • Tax documentation

  • Reconciliations

  • Tax positions

  • Supporting evidence

  • Potential exposures

Businesses should respond to regulatory and tax notices within the applicable statutory timelines.

Corporate Investigations & Due Diligence

Businesses and investors may require independent reviews when evaluating transactions, suspected irregularities or corporate risks.

Corporate investigation and due diligence support can consider:

  • Financial records

  • Accounting transactions

  • Corporate records

  • Related-party transactions

  • Internal controls

  • Regulatory compliance

  • Financial irregularities

  • Commercial risks

The scope of an investigation should be defined according to the specific circumstances and objectives.

India Accounting & Financial Advisory

Reliable accounting records are essential for tax compliance, financial reporting and management decision-making.

Our India accounting and financial advisory support can include:

  • Bookkeeping

  • Financial reporting

  • Management accounts

  • Financial statement preparation

  • Accounting reviews

  • Internal controls

  • Financial analysis

  • Audit preparation

International businesses may also require India financial information to be aligned with group reporting requirements.

Advisory for Foreign Companies in India

Foreign companies operating in India may need to coordinate Indian regulatory requirements with their international group structure.

We can assist with considerations relating to:

  • Indian subsidiaries

  • Branches

  • Representative structures

  • Foreign investment

  • Transfer pricing

  • Cross-border transactions

  • Taxation

  • FEMA

  • Corporate compliance

  • Financial reporting

The Indian entity should be structured with consideration for both Indian requirements and the wider international group.

Advisory for Indian Businesses Expanding Overseas

Indian businesses expanding into international markets may face foreign exchange, tax and corporate structuring considerations.

Our advisory support can cover:

  • Overseas subsidiaries

  • Foreign branches

  • International holding structures

  • Overseas investment

  • Cross-border transactions

  • Repatriation

  • International tax

  • Transfer pricing

  • Double Taxation Agreements

Businesses should evaluate the Indian and foreign regulatory implications before implementing an international structure.

India-UAE Business & Tax Advisory

Businesses operating between India and the UAE may encounter cross-border tax, corporate and foreign exchange considerations.

Relevant areas can include:

  • India-UAE business structures

  • UAE subsidiaries of Indian businesses

  • Indian subsidiaries of UAE businesses

  • Cross-border payments

  • Tax residency

  • Double Taxation Avoidance Agreement considerations

  • Transfer pricing

  • Repatriation

  • FEMA

  • International accounting

The India-UAE relationship should be considered from both jurisdictions when planning a cross-border transaction or structure.

NRI & Cross-Border Business Advisory

Non-resident Indians and individuals with business interests across India and other countries may need to consider Indian tax, FEMA and international requirements.

Depending on the circumstances, advisory considerations can include:

  • Indian investments

  • Foreign assets

  • Repatriation

  • Tax residency

  • Foreign income

  • Cross-border transactions

  • Business ownership

  • FEMA requirements

The applicable treatment depends on the individual's status, transactions and relevant regulations.

Regulatory & Compliance Risk Review

A compliance review can help businesses identify potential gaps before they become significant issues.

A review may consider:

  • Corporate compliance

  • Tax compliance

  • FEMA requirements

  • Accounting records

  • Financial reporting

  • Transfer pricing

  • Internal controls

  • Regulatory documentation

The objective is to identify areas requiring attention and establish appropriate corrective measures.

Why Choose Gupta Group International

Gupta Group International combines accounting, tax and business advisory experience to support businesses dealing with Indian and international requirements.

Integrated Advisory

We consider tax, accounting, corporate and regulatory matters together rather than viewing each issue in isolation.

Cross-Border Perspective

We support businesses dealing with India and international jurisdictions, including India-UAE business relationships.

Practical Approach

Our advice is designed to help management understand the commercial implications of regulatory and tax decisions.

Ongoing Support

Businesses can engage us for individual advisory assignments or ongoing accounting, tax and compliance support.

Frequently Asked Questions About India Advisory

What is India business advisory?

India business advisory involves professional guidance on business structures, taxation, corporate compliance, foreign investment, regulatory matters and other commercial issues affecting businesses in India.

What is FEMA advisory?

FEMA advisory involves guidance on transactions and structures subject to India's foreign exchange regulations, including foreign investment, overseas investment and cross-border fund transfers.

Can foreign companies invest in India?

Foreign investment is permitted in many sectors, subject to applicable investment routes, sectoral requirements, ownership restrictions, reporting and other regulatory conditions.

What is international tax advisory in India?

International tax advisory addresses tax considerations arising from cross-border transactions, foreign income, tax residency, permanent establishments, withholding taxes, transfer pricing and tax treaties.

What is transfer pricing?

Transfer pricing relates to determining the pricing and tax treatment of transactions between associated enterprises, particularly in cross-border transactions.

Can you advise on India-UAE business structures?

Yes. We can assist businesses evaluating India-UAE structures and cross-border accounting, tax, FEMA and corporate considerations.

Can you help foreign companies establish operations in India?

We can provide advisory support relating to business structures, foreign investment, tax, accounting and corporate compliance. Specific incorporation or legal services may require coordination with the appropriate professional or regulatory authority.

Can you help with tax assessments and investigations?

We can assist businesses in reviewing financial and tax information and understanding potential compliance issues. Formal representation before authorities may depend on the nature of the matter and applicable professional requirements.

Why is FEMA important for Indian businesses?

FEMA regulates important categories of foreign exchange and cross-border transactions. Non-compliance can create regulatory and financial risks.

Do Indian companies need ongoing corporate compliance?

Yes. Companies are generally subject to continuing corporate, tax, accounting and reporting obligations depending on their structure and activities.

Speak to Our India Advisory Team

Businesses operating in India or across international jurisdictions need an integrated view of tax, corporate, foreign exchange and regulatory requirements.

Gupta Group International provides India business, tax, FEMA, international tax and regulatory advisory support for Indian businesses, foreign investors and international groups.

Contact our advisory team to discuss your India business, tax or cross-border requirements.

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