Article · Guide
Holding Company Structure in India: Compliance, Investment, Tax
Treelife · treelife.in Free Advanced India
The most complete founder guide to setting up a holding company in India: the Companies Act definitions, the two-layer limit, inter-corporate investment limits, FEMA, tax, stamp duty and when RBI's Core Investment Company rules apply.
- A holding company controls a subsidiary by holding over 50% of its equity or controlling its board.
- No more than two layers of investment subsidiaries, and no group taxation in India.
- A CIC needs RBI registration only at Rs 100 crore of assets with public funds.