投资由国家外国起源于印度
从投资的外国公民可通过：
1 ）的贡献，以资本或订阅的组织章程大纲的一个印度公司。
2 ）设立的全资附属公司。
3 ）开放的分支办事处， liaisoning办公室或项目办公室。
4 ）投资公司或所有权。
投资公司
印度公司可以发行股票下自动航线达100 ％ ，他们的实收资本除那些从事某些部门。在其他一些部门，投资限制在某一指定的百分比上限。一家公司有资格发行下自动航线，可以接受外国汇款及发行未经任何事先批准，但须满足一定的报告要求。
支付的股息由本公司
非居民的印度，能够获得多少红利，从印度公司通过汽车路线。
该公司将支付的股息税金额的股息宣布在适用税率。
开放的分支机构或项目办公室
一个人的驻地外，印度准许，由印度储备银行设立分行或项目办公室，在印度，可以汇往境外印度利润的分行或过剩的项目，其完成后，网印适用税收对生产可能，以满意的授权经销商，通过他们的汇款是落实。
汇款利润的一个分支
（一）经核证的副本经审计的资产负债表和利润与损失占有关年份。
（二）特许会计师的证书，证明，
（ ⅰ ）的方式到达该remittable利润
（ ⅱ ）表示，整个remittable利润已经赚取的承诺，准许活动
（ ⅲ ）表示，该利润不包括任何利润重估的资产分公司
汇款的盈余项工程完成
（一）经核证的副本，最后项目帐户
（二）特许帐户的证书，证明，地达成了remittable利润
（三）所得税评估命令或任何书面证据显示缴付所得税和其它适用税种或特许会计师的证明书，以确保有足够的资金已经拨出，为满足所有印度税务负债及
（四）审计师的证明书，以确保没有任何法定负债尊重该项目的优秀
由外国人的投资印第安起源
从外国人的Investment可以通过被做：
1)对资本的贡献或订阅印第安公司的协会备忘录。
2)设定完全拥有的辅助者。
3)分部、liaisoning的办公室或者项目办公室开头。
4)在企业或所有权的投资。
INVESTMENTS在公司中
India公司能发布份额在自动路线之下至100%他们被支付除了那些参与某一区段资本。 在某一其他区段，投资被限制到一块规定的百分比天花板。 合格的公司发布份额在自动路线之下能接受外国汇寄和问题份额没有获得任何预先核准受某些报告要求支配。 股息的Payment从公司的
The非居民印地安人能从Indian Company接受相当数量股息通过自动路线。
The公司将必须交在相当数量的纯益税股息被宣称以可适用的税率。 分支或项目办公室OPENING
A在印度的储备银行允许的印地安人之外的人居民在印度建立分支或项目办公室也许宽恕外部印度分支的赢利或项目的节余在它的完成的，可适用的印第安税网在生产的也许是，使汇寄被影响的授权经销商确信。 分支的赢利For汇寄
(a)被验核的资产负债表和赢利的被证明的拷贝&损失帐户相关的年。
(b)一被特许的accountant’s证明证明，
(ⅰ)方式到达remittable赢利 整个remittable赢利通过承担被允许的活动赢得了和的 (ⅱ) 赢利不包括分支的财产任何赢利升值的 (ⅲ) 节余For汇寄在项目的完成的
(a)最后的项目帐户的被证明的拷贝
(b)证明一份被特许的account’s的证明，方式到达remittable赢利
(c)所得税评估顺序或文献实据显示所得税的付款的和其他可适用的税或者阐明一份被特许的accountant’s的证明，足够的资金为遇见所有印第安纳税义务留出了和
(d)阐明Auditor’s的证明，法律责任不尊敬项目是卓著的
还有很多,烦劳大家了。
INVESTMENT IN PARTNERSHIP FIRM / PROPRIETARY CONCERN
1. Investment in a firm or a proprietary concern in India by a person resident outside India
A non-resident Indian or a person of Indian origin resident outside India may invest by way of contribution to the capital of a firm or a proprietary concern in India on non-repatriation basis provided
(a) Amount is invested by inward remittance or out of NRE / FCNR / NRO account maintained with AD
(b) The firm or proprietary concern is not engaged in any agricultural / plantation or the real estate business (i.e. dealing in land and immovable property with a view to earning profit or earning income there from) or print media sector.
(c) Amount invested shall not be eligible for repatriation outside India
(d) Where investment is made out of NRSR account of the non-resident investor, the Income earned on investments or proceeds of investments shall be credited only to the NRO account the investor. A firm or a proprietory concern in India may take payment to or for the credit of a non-resident Indian or a person of Indian Origin the sum invested by such person in that firm or the proprietory concern or the income accruing to such person by way of profit on such investments.
2. Investment in sole proprietorship concern / partnership firm with repatriation benefits
NRIS / PIO may seek permission of Reserve Bank for investment in sole proprietorship concerns / partnership firm with repatriation benefits.
(A) List of Activities for which Automatic Route of RBI for investment by person resident outside India is not available
1) Petroleum Sector ( except for private sector oil refining ) / Natural Gas / LNG Pipelines
2) Investing companies in Infrastructure & Services Sector
3) Defence and Strategic Industries
4) Atomic Minerals
5) Print Media
6) Broadcasting
7) Postal services
8) Courier Services
9) Establishment and Operation of satellite
10) Development of Integrated Township*
11) Tea Sector
(B) List of activities or items for which FDI is prohibited.
1) Retail Trading
2) Atomic Energy
3) Lottery Business
4) Gambling and Betting
5) Housing and Real Estate business
6) Agriculture (excluding Floriculture, Horticulture, Development of seeds, Animal Husbandry, Pisciculture and Cultivation of vegetables, mushrooms etc. under controlled and services related to agro and allied sectors) and Plantations ( Other than Tea plantations)
Foreign Investments in India
Foreign Investment in India:
Foreign Investment in India is governed by the FDI policy announced by the Government of India and the provisions of the Foreign Exchange Management Act ( FEMA ) 1999. Reserve Bank of India has issued Notification No. FEMA 20/2000-RB dated May3,2000 which contains the Regulations in this regard. This notification has been amended from time to time.
Prohibition on investment in India:
Foreign Investment in any form is prohibited in a company or a partnership firm or a proprietary concern or any entity, whether incorporated or not ( such as Trusts ) which is engaged or proposes to engage in the following activities:
(ⅰ)Business of chit fund,or
(ⅱ) Nidhi Company,or
(ⅲ) Agricultural or plantation activities or
(ⅳ)Real estate business, or construction of farm houses
(ⅴ)Trading in Transferable Development Rights(TDRs).
It is clarified that Real Estate Business does not include development of townships, construction of residential / commercial premises, roads or bridges. It is further clarified that partnership firms / proprietorship concerns having investments as per FEMA regulations are not allowed to engage in Print Media sector.
In addition to the above, investment in the form of FDI is also prohibited in certain sectors such as:
(ⅰ) Retail Trading
(ⅱ) Atomic Energy
(ⅲ) Lottery Business
(ⅳ)Gambling and Betting
(ⅴ)Agriculture (excluding Floriculture, Horticulture, Development of seeds, Animal Husbandry, Pisciculture and Cultivation of vegetables, mushrooms etc. under controlled conditions and services related to agro and allied sectors) and Plantations ( Other than Tea plantations)
Application to RBI:
Companies incorporated outside India, desirous of opening a Liaison / Branch Office in India have to make an application in form FNC-1 to the Reserve Bank of India, along with the following documents:
English version of the certificate of Incorporation / Registration or Memorandum & Articles of Association attested by Indian Embassy / Notary Public in the Country of Registration.
Liaison Offices:
Companies which are incorporated outside India can establish Liaison Office in India with the specific approval of the Reserve Bank. A Liaison Office( also known as Representative Office) can undertake only liaison activities, i.e. it can act as a channel of communication between Head Office abroad and parties in India. It is not allowed to undertake any business activity in India and cannot earn any income in India. Expenses of such offices are to be met entirely through inward remittances of foreign exchange from the Head Office outside India. The role of such offices is , therefore, limited to collecting information about possible market opportunities and providing information about the company and its products to the prospective Indian customers. Permission to set up such offices is initially granted for a period of 3 years and this may be extended from time to time by the Regional Office of RBI under whose jurisdiction the office is set up. A Liaison Office can undertake the following activities in India:
(ⅰ) Representing in India the parent company / group companies.
(ⅱ) Promoting export import from / to India.
(ⅲ) Promoting technical / financial collaborations between parent / group companies and companies in India.
(ⅳ) Acting as a communication channel between the parent company and India companies.
Liaison / representative offices have to file an Annual Activity Certificate from a Chartered Accountant to the Regional Office of RBI. The Certificate is obtained to ensure that the Liaison Office has undertaken only those activities that have been approved by RBI.
Liaison Office of foreign Insurance Companies:
Foreign Insurance companies can establish Liaison Offices in India after obtaining approval from the Insurance Regulatory and Development Authority. Such Insurance companies have been given general permission under FEMA for establishing Liaison Offices in India.
Branch Offices
Companies incorporated outside India and engaged in manufacturing or trading activities are allowed to set up Branch Offices in India with specific approval of the Reserve Bank. Such Branch Offices are permitted to represent the parent / group companies and undertaking the following activities in India:
(ⅰ) Export / Import of goods*
(ⅱ) Rendering professional or consultancy services.
(ⅲ) Carrying out research work, in which the parent company is engaged.
(ⅳ) Promoting technical or financial collaborations between Indian companies and parent or overseas group company.
(ⅴ) Representing the parent company in India and acting as buying / selling agent in India.
(ⅵ) Rendering services in Information Technology and development of software in India.
(ⅶ) Rendering technical support to the products supplied by parent / group companies.
Foreign airline / shipping Company.
Retail trading activities of any nature is not allowed for Branch Office in India.
A Branch Office is not allowed to carry out manufacturing, processing activities in India, directly or indirectly. Branch Offices have to submit Annual Activity Certificate from a Chartered Accountant to RBI. The branch office are permitted to acquire property for their own use and to carry out the permitted / incidental activities but not for leasing or renting out the property. However,entities from Pakistan, Bangladesh, Sri Lanka, Afghanistan, Iran or China are not allowed acquire immovable property in India even for a Branch Office. These entities are allowed to take such property on lease basis only. Entities from Nepal are allowed to establish only Liaison Offices in India. Profits earned by the Branch Offices are freely remittable from India, Subject to payment of applicable taxes.
Branch Offices in SEZs
RBI has given general permission to foreign companies for establishing branch / unit in Special Economic Zones (SEZs) to undertake manufacturing and service activities. The general permission is subject to the following conditions:
ⅰ) Such units are functioning in those sectors where 100 percent FDI is permitted,
ⅱ) Such units company with part XI of the Companies Act (Section 592 to 602),
ⅲ) Such units function on a stand-alone basis,
ⅳ) In the event of winding-up of business and for remittance of winding-up proceeds, the branch shall approach an Authorised Dealer in Foreign Exchange with the documents mentioned in the paragraph below -- ‘Closure of Office’ – except the copy of RBI approval.
Branches of Banks
Foreign Banks do not require approval from RBI under FEMA, if such Bank has obtained necessary approval under the provisions of the Banking Regulation Act, 1949.
Project Offices ( Opening of Foreign Currency Account )
Intermittent ( Remittances by Project Offices in India)
Reserve Bank has granted general permission to foreign companies to establish Project Offices in India, provided they have secured a contract from an Indian company to execute a project in India, and
(a) the project is funded directly by inward remittance from abroad , or
(b) the project is funded by a bilateral or multilateral International Financing Agency, or
(c) the project has been cleared by an appropriate authority, or
(d) a company or entity in India awarding the contract has been granted Term Loan by a Public Financial Institution or a bank in India for the project.
However, if the above criteria are not met, the foreign entity has to approach RBI to obtain approval.
Ads can open non-interest bearing Foreign Currency Account for Project Offices in India subject to the following:
a) The project Office has been established in India, with the general / specific permission of Reserve Bank, having the requisite approval from the concerned Project Sanctioning Authority.
b) The contract under which the project has been sanctioned, specifically provides for payment in foreign currency.
c) Each Project has only one Foreign Currency Account.
d) The permissible debits to the account shall be payment of project related expenditure and credits shall be foreign currency receipts from the Project Sanctioning Authority, and remittances from parent/ group company abroad or bilateral / multilateral international financing agency.
e) The responsibility of ensuring that only the approved debits and credits are allowed in the Foreign Currency Account shall rest solely with the concerned branch of AD. Further, the Accounts shall be subject to 100 percent by the Concurrent Auditor of the respective AD banks.
f) The Foreign Currency account has to be closed at the completion of the Project.
AD branch can permit intermittent remittances by Project Offices pending winding up / completion of the project provided they are satisfied with the bonafide of the transaction and subject to the following:
a) The Project Office submits an Auditors’ / Chartered Accountants’ Certificate to the effect that sufficient provisions have been made to meet the liabilities in India including Income-Tax etc.
b) An undertaking from the Project Office that the remittance will not, in any way, affect the completion of the Project in India that any shortfall of funds for meeting any liability in India will be met by inward remittance from abroad.
Inter Project transfer of funds requires prior permission of the concerned Regional Office of the Reserve Bank under whose jurisdiction the Project Office is situated.
Gereral conditions:
Partnership / Proprietary concerns set up abroad are not allowed to
establish Branch / Liaison Offices in RBI.
Branch / Liaison / Projcct Offices are allowed to open non-interest bearing current accounts in RBI. Such Offices are requires to approach their Authorised Dealers for opening the accounts.
Transfer of assets of Liaison / Branch Office to subsidiaries or other Liaison / Branch Offices is allowed with specific approval of the Central Office of RBI.
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