India entry snapshot for UAE Companys
Why UAE-based companies enter India
UAE trading and manufacturing groups frequently expand to India for domestic manufacturing, reducing import dependency and accessing India's growing middle-class market.
Many UAE businesses are promoted by Non-Resident Indians. India entry requires careful structuring — NRI vs foreign company investment routes have different compliance paths.
The India-UAE DTAA provides 10% WHT on dividends, 12.5% on interest, and 10% on royalties — significantly below the 20% domestic rate. The treaty was comprehensively revised in 2014.
Dubai's port infrastructure and India's manufacturing base are deeply complementary. UAE holding companies often serve as the regional hub for India + GCC operations.
How UAE Companys incorporate in India
We assess your sector, FDI route, and applicable DTAA to recommend the right entity type. For UAE & Middle East companies, this includes reviewing intercompany pricing implications from day one.
Parent company documents need apostilling or equivalent authentication in UAE & Middle East. For foreign director KYC, this adds 3–5 days. We advise on exactly which documents are needed.
SPICe+ filing — company name, directors, registered office, PAN, TAN, GSTIN. Certificate of Incorporation typically in 7–12 working days after document submission.
Foreign Currency Gross Provisional Return — mandatory FEMA filing after share allotment. For UAE & Middle East companies, the valuation methodology and exchange rate documentation must align with your home jurisdiction requirements.
Bank account, GST registration, TDS, payroll, transfer pricing policy, and compliance calendar. Full operational readiness.
Key tax points for UAE Companys in India
India-UAE DTAA (revised 2014): dividends at 10%, interest at 12.5%, royalties at 10%
UAE companies post-2023 corporate tax: UAE CT applies at 9% — India-UAE DTAA prevents double taxation
NRI investment route vs foreign company route: different FEMA rules, different transfer pricing implications
Substance requirements: UAE holding companies must demonstrate economic substance to claim DTAA benefits (BEPS Action 6)
DIFC entities: treaty eligibility requires careful analysis — DIFC is a separate jurisdiction within UAE
How it works in practice
Dubai manufacturing group fixed 12 years of India compliance
Branch office had operated for over a decade without transfer pricing documentation. Intercompany pricing was undocumented and a TP audit had been initiated.
Converted branch to private limited company, reconstructed TP policy, filed Form 3CEB for current and back years, represented the company before the Transfer Pricing Officer.
Passed TP scrutiny with zero adjustment. RBI regularisation completed. Entity fully compliant going forward.
Common questions from UAE Companys
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Senior CA reviews your situation and gives you a clear structure recommendation. No commitment. Written summary after the call.