Doing Business in India - RSM Austria

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Sr. No. II C POWER Sector/Activity FDI Cap / Equity Entry Route Remarks 13. Power including generation (except Atomic energy); transmission, distribution and Power Trading. 100% Automatic Subject to provisions of the E l e c t r i c i t y A c t , 2 0 0 3 (www.powermin.nic.in) III SERVICES 14. CIVIL AVIATION SECTOR a. Greenfield projects 100% Automatic S u b j e c t t o S e c t o r a l regulations notified by Ministry of Civil Aviation (www civilaviation.nic. in) b. Existing projects 100% FIPB beyond S u b j e c t t o S e c t o r a l regulations notified by 74% Ministry of Civil Aviation (www.civilaviation.nic.in) i. Airportsii. Air Transport Services including Domestic Scheduled Passenger Airlines; Non- Schedules Airlines; Chartered Airlines; Cargo Airlines; Helicopter and Seaplane Services a. Scheduled Air TransportServices/ Domestic Scheduled Passenger Airline 49%-FDI; 100% for NRI Investment. Automatic Subject to no direct or indirect participation by foreign airlines and Sectoral regulations. (www.civilaviations.nic.in) b. Non-Scheduled Air 74%-FDI; FIPB Subject to no direct or Transport Service/ 100% for NRI beyond indirect participation by Non-Scheduled Investment. 74% foreign airlines in Nonairlines, Chartered Scheduled and Chartered airlines, and Cargo airlines. Foreign airlines are airlines allowed to participate in the e q u i t y o f c o m p a n i e s operating Cargo airlines. Also s u b j e c t t o S e c t o r a l regulations.(www.civilaviatio ns.nic.in) c. Helicopter Services/Seaplane services requiring DGCA approval 100% Automatic Foreign airlines are allowed to participate in the equity of c o m p a n i e s o p e r a t i n g Helicopter and seaplane airlines. Also subject to S e c t o r a l r e g u l a t i o n s . (www.civilaviations.nic.in) 84 DOING BUSINESS IN INDIA
Sr. No. iii. Sector/Activity FDI Cap / Equity Other services under Civil Aviation Sector Entry Route Remarks a. b. G r o u n d H a n d l i n g Services Maintenance and Repair organizations; flying training institutes; and technical training institutions 74%-FDI 100% for NRI Invst. 100% Automatic Automatic S u b j e c t t o S e c t o r a l regulations and security clearance. 15. Asset Reconstruction 49% FIPB W h e r e a n y i n d i v i d u a l Companies (only FDI) investment exceeds 10% of the equity, provisions of S e c t i o n 3 ( 3 ) ( f ) o f S e c u r i t i z a t i o n a n d Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 should be complied with. (www.finmin.nic.in) 16. Banking - Private sector 17. Broadcasting a. b. c. d. FM Radio Cable network Direct-To-Home Headend-In-the-sky (HITS) Broadcasting service 74% (FDI+FII) Within this limit, Fll investment not to exceed 49% FDI + FII investment up to 20% 49% (FDI + FII) 49% (FDI+FII). Within this limit, FDI component not to exceed 20% 49% FDI up to 74 % Automatic FIPB FIPB FIPB Automatic under approval route Subject to guidelines for setting up branches / subsidiaries of foreign b a n k s i s s u e d by R B I . (www.rbi.org.in) S u b j e c t to G u i d e l i n e s notified by Ministry of Information & Broadcasting. (www.mib.nic.in) Subject to Cable Television N e two r k R u l e s ( 1 9 94 ) Notified by Ministry of Information & Broadcasting. (www.mib.nic.in) Subject to guidelines issued by Ministry of Information & Broadcasting. (www.mib.nic.in) DOING BUSINESS IN INDIA 85
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International global excellence in
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Doing business in India
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Marine Drive, Mumbai
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Contents Hawa Mahal, Jaipur
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Education .........................
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SIGNIFICANT COMPANY LAW REGULATIONS
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ANNEXURE 1 Sectors Prohibited for F
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Chapter 1 India - A Profile Golden
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2.2 Language India is a land of man
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5.2 Communication The Indian teleph
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7.5 Public Holidays The statutory p
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CHAPTER 2 INDIAN BUSINESS AND INVES
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This resulted in a fall in the Bomb
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4.3.3 Designs After expiry of three
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non-banking finance activities viz.
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trading in derivative based on BSE
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same as those where concessional fi
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10.3 Low Research and Development C
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CHAPTER 3 BUSINESS ENTITIES 1.0 FOR
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Sr. No. Criteria Requirements 1 Tra
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The project is funded by inward rem
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cause the disassociation of the par
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2.1.2 MOA 2.1.3 AOA Companies for r
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paid up equity capital can be less
Page 50 and 51: The requirements for public and pri
Page 52 and 53: 3.0. STATUTORY REQUIREMENTS FOR COM
Page 54 and 55: 3.4 Online Filing System Ministry o
Page 56 and 57: Section Nature of default 168 Defau
Page 58 and 59: 4.0 SIGNIFICANT COMPANY LAW REGULAT
Page 60 and 61: 4.7 Audit Committees For better cor
Page 62 and 63: The meetings of the board are requi
Page 64 and 65: Chapter 4 Human Resources Kathakali
Page 66 and 67: Employee benefit What is it? Applic
Page 68 and 69: Employee benefit D e p o s i t L i
Page 70 and 71: 2.5 The Equal Remuneration Act, 197
Page 72 and 73: The Factories Act safeguards agains
Page 74 and 75: CHAPTER 5 FOREIGN INVESTMENT IN IND
Page 76 and 77: 2.3 Prohibition on investments 2.3.
Page 78 and 79: ii. Subject to compliance with the
Page 80 and 81: ii. iii. iv. The NRI investor has t
Page 82 and 83: ii. On repatriation basis An NRI ca
Page 84 and 85: Indian company can issue ESOPs to e
Page 86 and 87: ii. iii. iv. The foreign equity aft
Page 88 and 89: vi. Branch Offices have to submit A
Page 90 and 91: ii. ECB up to US$ 20 million or equ
Page 92 and 93: 3.2 Approval Route 3.2.1 Eligible B
Page 94 and 95: 3.2.6 End Use not permitted i. Util
Page 96 and 97: issued by Reserve Bank from time to
Page 98 and 99: Sr. No. Sector/Activity FDI Cap / E
Page 106 and 107: Sr. No. 29. Sector/Activity Telecom
Page 108 and 109: Chapter 6 Taxation System India Gat
Page 110 and 111: Entity Domestic Company Financial y
Page 112 and 113: **** Mutual funds, other than equit
Page 114 and 115: interest deductible is restricted t
Page 116 and 117: 2.4 Tax Relief In order to encourag
Page 118 and 119: Section Details of Exemption / Dedu
Page 120 and 121: Section 35 DDA 54G 54GA 54EC 10(34)
Page 122 and 123: Sr. No. Nature of activity and loca
Page 128 and 129: Sr. No. xviii Nature of activity an
Page 130 and 131: No deduction under 80IA, 80IB, 80IA
Page 132 and 133: Tax is payable in advance on income
Page 134 and 135: 3.1.2 Other Non-corporate Entities
Page 136 and 137: the Finance Act 2010, 'bullion' is
Page 138 and 139: Rs. 40,00,000. The scheme is applic
Page 140 and 141: 4.5 Income of Offshore Funds Income
Page 142 and 143: 7.3 Advance Rulings The Indian gove
Page 144 and 145: 9.0 INDIRECT TAXES 9.1 Goods and Se
Page 146 and 147: on goods manufactured and vice vers
Page 148 and 149: Annexure I Double Taxation Avoidanc
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Sr. No. Country Dividend [Note 1] T
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ANNEXURE II: TAX DEDUCTION AT SOURC
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NOTES 142 DOING BUSINESS IN INDIA
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RSM International Executive Office,
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