Private Limited Company under MCA21 SPICe+ with 22% concessional CIT (115BAA) or 15% for new manufacturing (115BAB). One resident director required under the 182 day test, no statutory minimum capital. India also runs 94 tax treaties and a Patent Box at 10%.
When India is the right call, and when it is not.
Selling to Indian customers or building for the Digital India stack (UPI, ONDC, Aadhaar, GSTN). Local CNPJ equivalent and INR rails outperform offshore wrappers.
Bengaluru, Hyderabad, Pune talent at structural cost advantage. 115BAA at 22% effective 25.17% beats most onshoring options for an India entity.
Section 115BBF Patent Box taxes royalties from India developed patents at 10%. Pairs with the DPIIT Startup India tax holiday under section 80-IAC.
RBI exchange controls and ODI/FDI gating make capital flows slow. Stripe India onboarding is restricted; offshore SaaS founders pick Singapore or Delaware.
MCA21 SPICe+ realistically takes 20 working days end to end. DIN, DSC, name approval and PAN/TAN add steps no agent can compress.
Working data for India. Cite check each figure before use.
Bundle for India, one invoice.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.