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India GCC Knowledge Base

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From first-time GCC planners to compliance teams managing 500-person India centers - guides written by practitioners.

32 guidesExpert articles
6 categoriesTopic areas
Beginner to AdvancedAll experience levels
How to Set Up a GCC in India: The Complete 2025 Guide guide thumbnail
Getting Started12 min
Beginner

How to Set Up a GCC in India: The Complete 2025 Guide

Everything a global company needs before launching a Global Capability Center in India - entity types, state selection, regulatory approvals, and realistic cost estimates.

GCC setupIndia
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GCC vs Offshore: Which Model Is Right for Your Company? guide thumbnail
Getting Started8 min
Beginner

GCC vs Offshore: Which Model Is Right for Your Company?

A practical framework for deciding between a captive GCC, a third-party offshore arrangement, and a Build-Operate-Transfer model based on headcount trajectory and IP strategy.

GCCoffshore
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India GCC Cost Breakdown: What You Will Actually Spend guide thumbnail
Getting Started10 min
Beginner

India GCC Cost Breakdown: What You Will Actually Spend

Realistic cost figures across entity setup, compliance, real estate, talent, and professional services - broken down by company size and city, with no ranges wider than necessary.

GCC costIndia
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Captive vs BOT vs Joint Venture: Choosing Your GCC Delivery Model guide thumbnail
Getting Started9 min
Intermediate

Captive vs BOT vs Joint Venture: Choosing Your GCC Delivery Model

The three dominant GCC structures differ significantly on control, cost, risk, and exit flexibility. Here is how to choose the right one for your specific situation.

GCC modelcaptive
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The 7 Biggest Mistakes Companies Make Setting Up a GCC in India guide thumbnail
Getting Started11 min
Intermediate

The 7 Biggest Mistakes Companies Make Setting Up a GCC in India

From underestimating FEMA timelines to choosing the wrong state for incentives - the costly errors that delay GCC launches by 6-12 months and exactly how to avoid them.

GCC mistakesIndia compliance
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Which Indian City Is Best for Your GCC? Bengaluru vs Hyderabad vs Pune vs Chennai guide thumbnail
Getting Started14 min
Beginner

Which Indian City Is Best for Your GCC? Bengaluru vs Hyderabad vs Pune vs Chennai

A data-driven comparison of India's top GCC cities across talent availability, real estate costs, state incentives, infrastructure, and quality of life for international assignees.

GCC cityBengaluru
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Private Limited vs Branch Office vs LLP: The Right Entity for Your GCC guide thumbnail
Entity & Structure10 min
Intermediate

Private Limited vs Branch Office vs LLP: The Right Entity for Your GCC

A head-to-head comparison of the three most common entity structures for foreign companies in India - covering FDI rules, liability, compliance burden, and dividend repatriation.

Private LimitedBranch Office
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SPICe+ Filing: The Complete Guide to MCA21 Company Registration guide thumbnail
Entity & Structure13 min
Intermediate

SPICe+ Filing: The Complete Guide to MCA21 Company Registration

Step-by-step walkthrough of the Simplified Proforma for Incorporating Company electronically - what it covers, what to prepare, and exactly how to avoid rejection from the ROC.

SPICe+MCA21
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100% FDI in India: What the Automatic Route Means for Your GCC guide thumbnail
Entity & Structure7 min
Beginner

100% FDI in India: What the Automatic Route Means for Your GCC

IT/ITES is on the automatic route - no government approval needed. Here is exactly how it works, what triggers the approval route instead, and what filings are still mandatory.

FDIautomatic route
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Director Requirements for an Indian Subsidiary: Section 149 Explained guide thumbnail
Entity & Structure6 min
Beginner

Director Requirements for an Indian Subsidiary: Section 149 Explained

Section 149 of the Companies Act 2013 mandates at least one resident director. What this means in practice, how to satisfy it, and what nominee director arrangements look like.

directorSection 149
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State Incentives for GCC Setup: Karnataka, Telangana, Maharashtra, Tamil Nadu Compared guide thumbnail
Entity & Structure11 min
Intermediate

State Incentives for GCC Setup: Karnataka, Telangana, Maharashtra, Tamil Nadu Compared

A detailed breakdown of IT/ITES-specific incentives - SEZ tax holidays, stamp duty exemptions, single-window clearances - across the four major GCC states in India.

state incentivesSEZ
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Registered Office Requirements for India GCCs: ROC, GST, and Bank Acceptance guide thumbnail
Entity & Structure6 min
Beginner

Registered Office Requirements for India GCCs: ROC, GST, and Bank Acceptance

Your India entity's registered office address must satisfy the ROC, GST authorities, and your bank simultaneously. Here is what qualifies, what a virtual office can do, and the INC-22 filing.

registered officeINC-22
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India GCC Compliance Calendar: Every Filing Deadline You Cannot Miss guide thumbnail
Compliance15 min
Intermediate

India GCC Compliance Calendar: Every Filing Deadline You Cannot Miss

A month-by-month compliance calendar covering MCA, RBI, GST, EPFO, ESIC, Income Tax, and FEMA filings - with the exact consequences of missing each deadline.

compliancecalendar
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GST Registration for an Indian Subsidiary: Step-by-Step guide thumbnail
Compliance8 min
Beginner

GST Registration for an Indian Subsidiary: Step-by-Step

How to register for GST as a newly incorporated company, the documents required, the timeline, and the distinction between CGST, SGST, IGST, and UTGST that every GCC finance team must understand.

GSTGST registration
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FC-GPR Filing Guide: Reporting FDI to RBI Within 30 Days guide thumbnail
Compliance9 min
Intermediate

FC-GPR Filing Guide: Reporting FDI to RBI Within 30 Days

The Foreign Currency Gross Provisional Return must be filed within 30 days of share allotment. Miss it and face compounding penalties. Here is exactly how to file it correctly.

FC-GPRRBI
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Annual ROC Filings for Indian Companies: AOC-4, MGT-7, ADT-1 Explained guide thumbnail
Compliance7 min
Beginner

Annual ROC Filings for Indian Companies: AOC-4, MGT-7, ADT-1 Explained

The three mandatory annual filings with the Registrar of Companies - financial statements, annual return, and auditor appointment - with exact deadlines and late-filing penalties.

ROCAOC-4
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FLA Return: Reporting Foreign Liabilities and Assets to RBI by 15 July guide thumbnail
Compliance8 min
Intermediate

FLA Return: Reporting Foreign Liabilities and Assets to RBI by 15 July

Every Indian company with foreign investment must file the Foreign Liabilities and Assets return on the FLAIR portal by 15 July each year. What it covers, how to file, and why it is often missed.

FLA returnFLAIR
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FEMA Compliance for Foreign Companies in India: The 10 Rules That Matter guide thumbnail
Compliance12 min
Intermediate

FEMA Compliance for Foreign Companies in India: The 10 Rules That Matter

The Foreign Exchange Management Act governs every cross-border money movement for your India GCC. These are the 10 rules that cause the most compliance failures and penalties.

FEMAforeign exchange
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Hiring Your First Employees in India: Contracts, PF, ESIC, and the Shops Act guide thumbnail
HR & Payroll11 min
Beginner

Hiring Your First Employees in India: Contracts, PF, ESIC, and the Shops Act

What an Indian employment contract must contain, how to register with EPFO and ESIC, professional tax by state, and the Shops and Establishments Act requirements that vary by city.

hiring Indiaemployment contract
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India Payroll Compliance: EPFO, ESIC, TDS, and Professional Tax Explained guide thumbnail
HR & Payroll10 min
Beginner

India Payroll Compliance: EPFO, ESIC, TDS, and Professional Tax Explained

The four pillars of India payroll compliance - Provident Fund (12% each), ESI contributions, monthly TDS under Section 192, and state-level Professional Tax slabs - with exact rates and deadlines.

payrollEPFO
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Employer of Record (EOR) in India: How It Works and When to Use It guide thumbnail
HR & Payroll9 min
Beginner

Employer of Record (EOR) in India: How It Works and When to Use It

An EOR lets you legally employ Indian talent without incorporating. How the arrangement works legally, what it costs, what you control, and when to switch from EOR to a captive entity.

EORemployer of record
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Form 16, TDS, and Form 24Q: What Every India GCC HR Team Must Know guide thumbnail
HR & Payroll8 min
Intermediate

Form 16, TDS, and Form 24Q: What Every India GCC HR Team Must Know

Tax Deducted at Source on salaries, the quarterly Form 24Q return, and the annual Form 16 certificate - the complete HR compliance picture for Indian employees at all salary levels.

Form 16TDS
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India Labour Law for GCCs: The Non-Negotiables guide thumbnail
HR & Payroll10 min
Intermediate

India Labour Law for GCCs: The Non-Negotiables

Gratuity after 5 years, maternity benefits, POSH compliance, Shops and Establishments registration - the labour law obligations that GCC HR teams most commonly underestimate.

labour lawgratuity
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Corporate Tax in India for Foreign Subsidiaries: Rates, Deductions, and MAT guide thumbnail
Finance & Tax11 min
Intermediate

Corporate Tax in India for Foreign Subsidiaries: Rates, Deductions, and MAT

The base corporate tax rate is 22% (25.17% including surcharge and cess). Here is what deductions are available, what Minimum Alternate Tax means for your GCC, and how advance tax works.

corporate taxIndia
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Transfer Pricing in India: Form 3CEB and the TNMM Method for GCCs guide thumbnail
Finance & Tax13 min
Advanced

Transfer Pricing in India: Form 3CEB and the TNMM Method for GCCs

Every transaction between your India GCC and the parent company must be documented at arm's length pricing. The TNMM method, Form 3CEB requirements, and the penalty for missing documentation.

transfer pricingForm 3CEB
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Ind AS vs IFRS: Accounting Standards for Indian Subsidiaries of Foreign Companies guide thumbnail
Finance & Tax10 min
Advanced

Ind AS vs IFRS: Accounting Standards for Indian Subsidiaries of Foreign Companies

Indian subsidiaries must comply with Ind AS - India's converged accounting standards. Key differences from IFRS, mandatory adoption thresholds, and what your India CFO needs to know.

Ind ASIFRS
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Dividend Repatriation from India: How to Move Profits Back to the Parent guide thumbnail
Finance & Tax9 min
Intermediate

Dividend Repatriation from India: How to Move Profits Back to the Parent

How to declare and repatriate dividends from an Indian subsidiary - withholding tax rates (10-20% depending on DTAA), the current DDT rules, and the FEMA filings required.

dividendrepatriation
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15CA and 15CB: The Remittance Certificate Process Explained guide thumbnail
Cross-Border8 min
Advanced

15CA and 15CB: The Remittance Certificate Process Explained

Any remittance from India to a foreign party requires Form 15CA and Form 15CB. When each is required, the exemptions that apply, and the penalty for skipping the process.

15CA15CB
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ECB: How Foreign Companies Fund Indian Subsidiaries Through Loans guide thumbnail
Cross-Border11 min
Advanced

ECB: How Foreign Companies Fund Indian Subsidiaries Through Loans

External Commercial Borrowings let parent companies lend to Indian subsidiaries under RBI guidelines. ECB-1, ECB-2 filings, eligible borrowers, pricing requirements, and maturity restrictions.

ECBexternal commercial borrowing
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SOFTEX: Filing Requirements for India GCCs That Export Software Services guide thumbnail
Cross-Border7 min
Intermediate

SOFTEX: Filing Requirements for India GCCs That Export Software Services

GCCs that invoice the parent company for software or IT services must file SOFTEX declarations with the Reserve Bank of India. What qualifies, how to file on the EDPMS portal, and the consequences of missing declarations.

SOFTEXsoftware exports
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DTAA for GCCs: How India's Double Tax Avoidance Agreements Affect Your Setup guide thumbnail
Cross-Border10 min
Advanced

DTAA for GCCs: How India's Double Tax Avoidance Agreements Affect Your Setup

India has DTAA with 90+ countries. How these treaties reduce withholding tax on dividends, royalties, and service fees paid between your India GCC and the parent entity.

DTAAdouble tax
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