LLP Registration in India: Complete 2026 Guide (FiLLiP, Agreement & Compliance) 📌 Quick Answer: How to Register an LLP in India in 2026 A Limited Liability Partnership (LLP) is registered through the FiLLiP (Form for incorporation of LLP) on the MCA portal. The process involves: (1) obtaining DSC for designated partners, (2) reserving the LLP […]
Category Archives: Income Tax Company
One Person Company (OPC): Registration, Compliance & Conversion Triggers 📌 Quick Answer: What Is an OPC and Who Should Register One? A One Person Company (OPC) is a company with only one member (shareholder), defined under Section 2(62) of the Companies Act, 2013. It provides the benefits of a separate legal entity and limited liability […]
Section 8 Company (NGO): Licence, 12A & 80G Registration Guide (2026) Quick Answer A Section 8 Company is a not-for-profit company registered under Section 8 of the Companies Act, 2013 for promoting commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment, or any other useful object. It operates like a regular […]
Nidhi Company Registration in India: Capital, Members & Compliance Guide (2026) Quick Answer A Nidhi Company is a type of Non-Banking Financial Company (NBFC) registered under Section 406 of the Companies Act, 2013, established for the purpose of cultivating the habit of thrift and savings amongst its members and receiving deposits from and lending to […]
Farmer Producer Company (FPC) Registration: Complete Guide Under Companies Act Part IXA (2026) Quick Answer A Farmer Producer Company (FPC) is a body corporate registered under Part IXA of the Companies Act, 2013 (Sections 378A to 378ZS), read with the Companies Act, 1956 provisions incorporated by reference. It enables groups of farmers, agriculturists, and primary […]
NBFC Registration with RBI: Capital Requirements, Net Owned Funds & Regulatory Compliance (2026) Quick Answer A Non-Banking Financial Company (NBFC) must be registered with the Reserve Bank of India (RBI) under Section 45-IA of the Reserve Bank of India Act, 1934 before commencing or carrying on the business of a non-banking financial institution. The minimum […]
Equity Dilution & Cap Table Management: A Founder’s Guide to Protecting Ownership Quick Answer: How Does Equity Dilution Work in Indian Startups? Equity dilution occurs when a company issues new shares, reducing existing shareholders’ percentage ownership. In a typical Indian startup journey from incorporation to Series B, founders dilute from 100% to 35-50% ownership through […]
Transfer Pricing Study Report: Section 92 Compliance — Documentation, Benchmarking & Filing Guide Quick Answer: What Is a Transfer Pricing Study Report? A Transfer Pricing Study Report (TP Study) is the mandatory documentation that Indian taxpayers must maintain under Section 92D of the Income-tax Act, 1961, read with Rule 10D of the Income-tax Rules, 1962, […]
Transfer Pricing Methods in India: CUP, RPM, CPM, TNMM & PSM — Section 92C and Rule 10B Complete Guide Quick Answer: What Are the Five Transfer Pricing Methods in India? Indian transfer pricing law under Section 92C(1) of the Income-tax Act, 1961, prescribes five methods for determining the arm’s length price: (1) Comparable Uncontrolled Price […]
Advance Pricing Agreement (APA) in India: Section 92CC & 92CD — Procedure, Benefits & Compliance Quick Answer: What Is an Advance Pricing Agreement (APA)? An Advance Pricing Agreement (APA) is a binding agreement between a taxpayer and the CBDT (and, in the case of bilateral/multilateral APAs, the competent authority of the foreign jurisdiction) that determines, […]