| Parameter | Indicative position |
|---|---|
| Corporate tax (headline) | ~25.17% (concessional regimes lower) |
| GST | 18% standard |
| Tax treaties | 90+ |
| Exchange control | FEMA — active regime |
| Complexity | High |
India combines a broad treaty network with an active exchange-control regime under FEMA, so a cross-border transaction touching India is almost always a two-part question: the income-tax and treaty position, and the FEMA route and reporting.
Cross-border character
Inbound investment runs through the sectoral FDI framework; outbound investment through the ODI regime; and most cross-border payments through a withholding and certification chain. The indirect-transfer rules reach offshore deals deriving value from Indian assets, and transfer pricing is actively enforced.
What to watch
Watch the interaction of treaty relief with domestic anti-abuse and MFN-clause questions, the FEMA reporting timelines, and the concessional tax regimes whose value can shift under global minimum-tax rules for large groups.
- Treaty relief and FEMA route are separate questions on every deal.
- FDI is sector-gated; ODI is capped by financial commitment.
- Indirect transfers of Indian assets can be taxable offshore.
- Withholding and Form 15CA/CB govern outbound remittances.
Indicative snapshot only, prepared for orientation. Tax rates, treaty counts and exchange-control rules change and turn on specific facts. Not advice; verify against current primary sources and take professional advice before acting.