New Delhi · IndiaSubmission received
Your information has been recorded by WONE.
Sourced guides to doing business in each market, and the status of every service there. Partners are in place in 39 markets so far.
One WONE Global Partner for each service in each market. Start from what you need to do, or go straight to a service.
Describe what you need. WONE Global names the service and the professional before any work begins.
Bring a requirement →Licences, value chains and the questions businesses in each industry ask first, with the services that usually apply.
What one country changes for the other, worked journeys step by step, and who handles each side.
When cross-border business becomes a dispute, UNIONE™, also part of the UNBOUNDED™ Global Ecosystem, prevents it, resolves it, arbitrates it and plans enforcement. 334 Fellows in 58 countries.
41 jurisdictions, each with primary sources and the date last checked.
Named senior professionals, each admitted as the one firm for a service in their country, and the firms they lead.
One Partner per service, per jurisdiction, admitted by review against published criteria.
Every statement is labelled: source-checked, professionally reviewed or not yet checked, with its source and date where checked.
Answers cite WONE Global's sourced statements and show how each one was checked. Research, not advice.
Accomplished regional specialists and international cross-border intelligence, across 100 countries, with one contact and one published Standard.
India × Accounting, Reporting & Statutory Compliance
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.
New Delhi · IndiaMumbai · Sunday 15 November
05:50
Local time
What the rules say in India
From the India market guide: the points that matter most for accounting, reporting & statutory compliance, 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
Scope
Key questions
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
WONE Global Partners in India
The other named professionals responsible for WONE Global work in India.
Also in India
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in India.
Every case involving Accounting, Reporting & Statutory Compliance →
WONE Global Intelligence
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
Contact WONE Global
Save your questions, decisions and WONE activity in one account.
Forgot your password? Reset it securely.
Partner workspaces are for Partner firms. Explore partnership →