The Delhi ITAT recently ruled that salary reimbursements made under a secondment arrangement cannot automatically be treated as Fees for Technical Services (FTS). In the Honda R&D case, the Tribunal emphasised that where seconded employees work under the control and supervision of the Indian entity, cost-to-cost salary reimbursements may retain their character as salary costs rather than taxable technical service fees. The ruling offers important guidance for multinational organisations managing cross-border employee deployments and global mobility programmes.

A practical guide to the compliance, tax and employment risks Indian companies face when deploying employees to Africa, with insights on structuring deployments correctly.

A practical overview of the compliance, tax and immigration risks Indian companies face when deploying employees to Africa, and how to structure assignments correctly.

Understand India’s e-B-4 (Production Investment) Visa and the NSWS sponsorship process, including eligibility, documentation, application steps, and compliance requirements for companies bringing foreign technical experts to India

Visiting India? You can now use UPI to pay anywhere without an Indian bank account. Here’s a simple guide to get started with instant digital payments

A complete housing guide for expats in India—explore the best neighborhoods, short- vs long-term rentals, furnished vs serviced apartments, lease rules, hidden costs, and cultural tips. Learn how to budget smartly, avoid common pitfalls, and choose the right home for your lifestyle and stay duration.

India welcomes millions of foreign nationals every year—for business, education, leisure, and medical treatment. Whether it’s a luxury hotel, Airbnb, hospital ward, or guesthouse, the host must fulfil a legal obligation to report the foreigner’s presence to immigration authorities under the Foreigners Act, 1946 (Section 14) and the Registration of Foreigners Rules, 1992 (Rule 14). This reporting is carried out via Form C, a mandatory online submission designed to enhance security and maintain transparency—tracking foreign visitors and avoiding legal penalties and disruptions.India welcomes millions of foreign nationals every year—for business, education, leisure, and medical treatment. Whether it’s a luxury hotel, Airbnb, hospital ward, or guesthouse, the host must fulfil a legal obligation to report the foreigner’s presence to immigration authorities under the Foreigners Act, 1946 (Section 14) and the Registration of Foreigners Rules, 1992 (Rule 14). This reporting is carried out via Form C, a mandatory online submission designed to enhance security and maintain transparency—tracking foreign visitors and avoiding legal penalties and disruptions.

Explore real-world scenarios of work visa conversions in India, from Business to Employment Visas, inter-company transfers, to switching to Dependent or OCI status. Understand what’s permitted, what’s not, and how to navigate approvals, FRRO filings, and MHA conditions with expert insights from Expat Orbit.

Compare the world’s best residency-by-investment programs and learn how India’s PRS offers long-term residency tied to economic contribution.

Learn the step-by-step process to close Liaison, Branch, or Project Offices in India, including regulatory filings, tax settlements, and key compliance checkpoints. Explore how the Employer of Record (EOR) model can help retain local teams post-closure without maintaining a legal entity.

Form C compliance guide for manufacturing companies in India hosting foreign nationals. Stay FRRO-compliant with key rules and filing steps.

Foreign founders in India often overlook Form C compliance when using co-living or serviced apartments. Learn why timely Form C filing is critical, what startups must do to avoid immigration risks, and how to ensure smooth FRRO processes for your international team.

Discover the permitted and prohibited activities for foreign companies’ representative offices in India. Learn about compliance requirements, regulatory guidelines, and best practices to ensure your liaison office operates within legal boundaries.
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Explore the annual compliance obligations for foreign companies operating liaison offices in India. Understand key filings like the Annual Activity Certificate (AAC), Form 49C, income tax returns, and ROC submissions to ensure regulatory adherence and avoid penalties.
This description succinctly highlights the article’s focus on essential annual filings, aiding foreign entities in navigating India’s regulatory landscape for liaison offices.