New Delhi · IndiaWONE Global Capability Partner · India
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India × Accounting and annual filings
Accounts, reporting and filings that keep each company abroad up to date and compliant. In India, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Mumbai · Saturday 24 October
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What the rules say in India
From the India market guide: the points that matter most for accounting and annual filings, each with the source it was checked against.
Full guide · Source-checked research98% of statements checked against a source107 checked against an official source34 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The Central Board of Direct Taxes notified the Income-tax Rules, 2026 and new forms on 20 March 2026 to operationalise the Income-tax Act, 2025.
Central tax.Income Tax Department, Central Board of Direct Taxes · checked 2026-10-18GST registration is required where annual aggregate turnover exceeds INR 2 million (INR 1 million in special category states), with a threshold of INR 4 million for persons making only intra-state supplies of goods, subject to exceptions.
Composition scheme available up to INR 15 million turnover without input tax credit. Thresholds differ by state category.PwC Worldwide Tax Summaries · checked 2026-10-18A transfer pricing master file is required for Indian entities of groups with consolidated turnover above INR 5 billion where transaction thresholds are met, and country-by-country reporting applies to groups with consolidated turnover above INR 64 billion.
An accountant's transfer pricing report is also required for international and specified domestic transactions, filed one month before the return due date. Central tax.PwC Worldwide Tax Summaries · checked 2026-10-18The Indian tax year runs from 1 April to 31 March, and companies must file their return by 31 October after the tax year, or by 30 November where transfer pricing provisions apply.
Central tax. Advance tax is payable in instalments by 15 June, 15 September, 15 December and 15 March.PwC Worldwide Tax Summaries · checked 2026-10-18Reporting of foreign investment is governed by the RBI's Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019.
Central rule (RBI under FEMA).Department for Promotion of Industry and Internal Trade (DPIIT), Foreign Investment Facilitation Portal · checked 2026-10-18The RBI Master Direction on Reporting under FEMA sets the reports that authorised persons and authorised dealer Category-I banks must submit, and is shown as updated on 1 October 2026.
Central rule (RBI).Reserve Bank of India · checked 2026-10-18Read the full guide: Tax, accounting and statutory reporting
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WONE Global Capability Partners in India
No named lead for Accounting and annual filings yet — these WONE Global professionals already work in India and can bring the right local colleague in.
New Delhi · IndiaWONE Global Capability Partner · India
Also in India
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