Wholly Owned Subsidiary entity or Foreign Subsidiary Company in India (WOS)

For foreign companies eyeing India's market, one viable route is through a wholly owned subsidiary (WOS). This means that the foreign holding company has complete control and is responsible for its business activities. It is a popular choice for small and medium-sized businesses because India has simplified compliance procedures through digitalization. Our services streamline the process of company incorporation in India and facilitate Foreign Direct Investment (FDI) in India.

bcshettyco taxation

FDI Policy

FDI or Foreign Direct Investment in India is permitted through two routes: -

FDI Policy

Automatic Route

Under the Automatic Route, the non-resident investor or the Indian company does not require any approval from Government of India for the investment.

Government Route

Under the Government Route, prior to investment, approval from the Government of India is required. Proposals for foreign direct investment under Government route, are considered by respective Administrative Ministry/ Department.

bcshettyco taxation

Up to 100% FDI is allowed in Data processing, Software development and Computer consultancy services; Software supply services; Business and management consultancy services, Market research services, Technical testing and Analysis services, under automatic route.

100% FDI in the IT sector in India is permitted in B2B E-commerce.

Type of Entities to choose for FDI

As per Reserve Bank of India (RBI), FDI or Foreign Investment means any investment made by a person resident outside India on a repatriable basis in capital instruments of an Indian company or to the capital of an LLP. Hence only 2 types of entities are allowed to receive

Private/ Public limited companies

Minimum 2 Share holders

Minimum 2 Directors

Minimum 1 resident Director

Income Tax 15 %-22%

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Minimum 2 Partners

Minimum 1 resident Partner

Partners are owners and managers

Income Tax 30%

No Dividend Tax

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Frequently Asked Questions

A subsidiary is a business entity that is fully or partially owned by another company, either the parent or the holding company. The ownership of the subsidiary is determined by the percentage of shares held by the parent company.

Subsidiary entities can help with risk management by isolating business liabilities. They offer a company additional operational flexibility and many tax benefits. A subsidiary entity also helps with better market growth and expansion.

A subsidiary entity can separate the parent company’s financials from the child company. It also offers significant tax benefits to the parent company. The profitability of the subsidiary entity is also reflected in the financials of the parent company.

BC Shetty & Co. can take care of all the financial aspects of the subsidiary company. It can also help you in the formation of a subsidiary entity and manage all your company finances. It also takes care of audits, payrolls, compliance management, etc.

Some of the common reporting requirements for subsidiary entities include:

  • Financial statements
  • Audits
  • Tax returns
  • Regulatory filings
  • Corporate governance reports
  • Management reports

You must understand the regulatory requirements and the tax laws. Before starting your subsidiary entity, you must also perform risk assessments and compliance checks.