About these sources
Statuses are as of 1 October 2026. Laws, policies and schemes change often and are subject to conditions and notifications not reproduced here. Statistics are quoted from the sources listed and have not been independently audited. Entries marked “secondary” are press reports or adviser alerts rather than the primary document. Invest India is the Government of India’s national investment promotion and facilitation agency; this guide is not affiliated with it.
References (part 1)
- Invest India. Doing Business in India: Investor’s Guide 2025-26, 2025. https://static.investindia.gov.in/s3fs-public/2025-10/doing_business_in_india_investor_s_guide_at_a_glance_2025-26.pdf
- DPIIT (Foreign Investment Facilitation Portal). Standard Operating Procedure for Processing FDI Proposals, 4 May 2026. https://fifp.gov.in/Forms/SOP.pdf
- Reserve Bank of India. Master Direction – Foreign Investment in India (updated up to 15 June 2026), 15 June 2026. https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=11200
- Reserve Bank of India. Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 (FEMA 395), 17 October 2019. https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=11723&Mode=0
- Reserve Bank of India. Master Direction – Establishment of Branch Office, Liaison Office and Project Office in India, as updated. https://rbi.org.in/Scripts/NotificationUser.aspx?Id=10398&Mode=0
- KPMG India (secondary). Recommendations of the 56th GST Council meeting, September 2025. https://www.in.kpmg.com/taxflashnews/KPMG-Flash-News-Recommendations-of-56th-GST-Council-meeting.pdf
- The Tribune / ANI (secondary). Low-risk businesses to get GST registration within 3 days from 1 November, 23 September 2025. https://www.tribuneindia.com/news/cbic/come-nov-1-small-low-risk-businesses-will-get-gst-registration-approval-within-3-days
- Ministry of Finance, Government of India. Memorandum explaining the provisions in the Finance Bill, 2026, 1 Feb 2026. https://www.indiabudget.gov.in/doc/memo.pdf
- BDO India. Key amendments to the Finance Bill 2026 as passed by Lok Sabha, 27 Mar 2026. https://www.bdo.in/en-gb/insights/alerts-updates/direct-tax-alert-key-amendments-to-the-finance-bill-2026-as-passed-by-lok-sabha
- RSM India. Key Amendments in the Finance Act, 2026 vis-à-vis the Finance Bill, 2026, 2026. https://www.rsm.global/india/insights/rsm-india-newsflash-key-amendments-finance-act-2026-vis-vis-finance-bill-2026
- PIB. Recommendations of the 56th GST Council meeting, 3 Sep 2025. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2163555
- KPMG TaxNewsFlash. India: GAAR applied to deny capital gains exemption under Mauritius treaty, 20 Jan 2026. https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-india-gaar-applied-to-deny-capital-gains-exemption-for-indirect-share-transfer-under-mauritius-treaty-supreme-court-decision.html
- Khaitan & Co. SC denies India-Mauritius tax treaty benefit for Tiger Global, 16 Jan 2026. https://www.khaitanco.com/thought-leadership/SC-denies-India-Mauritius-tax-treaty-benefit-for-Tiger-Global-rejects-grandfathering-protection-under-GAAR
- Aurtus. Transfer pricing alert: safe harbour rules, Feb 2026. https://static1.squarespace.com/static/602be9735116c32c97e7ff22/t/699fcbc734bc061346699c4a/1772080071848/Aurtus_Transfer+Pricing+Alert_Safe+Harbour+Rules.pdf
- CLC Law. Safe harbour, APA and transfer pricing under the Income-tax Rules 2026, 2026. https://www.clclaw.in/blog/safe-harbour-apa-and-transfer-pricing-under-new-income-tax-rules-2026-june-30-compliance-deadline
- DPIIT. Consolidated FDI Policy 2020, 15 Oct 2020. https://www.dpiit.gov.in/static/uploads/2025/07/6457fc2703ee6082366c4a958b6473a8.pdf
- DPIIT. FDI Factsheet, January–March 2026, March 2026. https://www.dpiit.gov.in/static/uploads/2026/06/41192ca92c1de34eb064800fbffa0379.pdf
- KNN India (secondary). India Tech Industry To Reach USD 315 Billion In FY26: NASSCOM, Feb 2026. https://knnindia.co.in/news/newsdetails/sectors/india-tech-industry-to-reach-usd-315-billion-in-fy26-nasscom
- PIB (Ministry of Commerce and Industry). Over 1 Lakh Startups have at Least One-Woman Director/Partner Among 2.12 Lakh Recognised by DPIIT, 2026. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2241313
- PIB (MeitY). IndiaAI Mission Expands AI Ecosystem with Affordable Compute and Startup Support, 25 Mar 2026. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2245069
- PM India. Cabinet approves Research Development and Innovation (RDI) Scheme, 1 Jul 2025. https://www.pmindia.gov.in/en/news_updates/cabinet-approves-research-development-and-innovation-rdi-scheme-to-scale-up-research-development-and-innovation-in-strategic-and-sunrise-domains/
- PIB. Corpus fund for funding R&D in private sector (Parliament question), 2025–26. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2223191
- PIB. Cabinet approves Semicon 2.0, 15 Jul 2026. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2284784
- ANI (secondary). Semicon 2.0 guidelines, Aug 2026. https://aninews.in/news/business/semicon-20-sets-investment-thresholds-offers-40-fab-subsidy-rs-15-crore-startup-funding20260831162343/
- India Semiconductor Mission. Semicon 2.0 scheme notification, Aug 2026. https://www.ism.gov.in/schemes/semicon2.0/index
- PM India. Cabinet approves Startup India Fund of Funds 2.0, 14 Feb 2026. https://www.pmindia.gov.in/en/news_updates/cabinet-approves-startup-india-fund-of-funds-2-0-to-mobilize-venture-capital-for-indias-startup-ecosystem/
- PIB. A Decade of Startup India, Jan 2026. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2214872
- eztax.in (text of the Act). Income-tax Act 2025, section 140, retrieved Oct 2026. https://eztax.in/income-tax-act-2025/section-140
- Government of India. The Finance Act, 2026 (Act No. 4 of 2026), 30 Mar 2026. https://taxo.online/wp-content/uploads/2026/03/FinanceAct2026-1.pdf
- Ministry of Finance. Budget Speech 2026-27, 1 Feb 2026. https://www.indiabudget.gov.in/doc/budget_speech.pdf
- PIB. Budget 2026-27: safe harbour for IT services, 1 Feb 2026. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2221428
- Gala (secondary). India Scraps 6% Equalisation Levy on Online Ads, 2025. https://blog.galalaw.com/post/102k7fm/india-scraps-6-equalisation-levy-google-tax-on-online-ads
- Accorp (secondary). Equalisation Levy and Significant Economic Presence, 2026. https://accorppartners.com/blogs/india-incorporation/equalisation-levy-and-significant-economic-presence-when-a-foreign-company-owes-indian-tax-without-any-india-entity
- Invest India. Navigating India’s Legal and Regulatory Framework, Dec 2025. https://static.investindia.gov.in/s3fs-public/2025-12/navigating_india_s_legal_and_regulatory_framework.pdf
- PIB (MeitY). Government Enacts Online Gaming Act 2025, 2025. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2241804
- PIB. A New Era of Online Gaming Governance, Apr 2026. https://static.pib.gov.in/WriteReadData/specificdocs/documents/2026/apr/doc2026430859401.pdf
- Taxguru (secondary). Special Economic Zones (Third Amendment) Rules, 2022, with PIB release, Jul 2022. https://taxguru.in/corporate-law/special-economic-zones-third-amendment-rules-2022.html
- STPI, via Invest India. Software Technology Parks (STP) Scheme, retrieved 1 Oct 2026. https://static.investindia.gov.in/Software%20Technology%20Parks%20%28STP%29%20Scheme.pdf
- Ministry of Finance. Economic Survey 2025-26, Jan 2026. https://static.investindia.gov.in/s3fs-public/2026-03/economic_survey_25-26.pdf
References (part 2)
- Invest India. IT & BPM sector page, retrieved 1 Oct 2026. https://www.investindia.gov.in/sector/it-bpm
- Invest India. Telecommunications sector page, retrieved 1 Oct 2026. https://www.investindia.gov.in/sector/telecom
- EY (secondary). DPIIT permits foreign investment in export-oriented inventory-based e-commerce model, Sep 2026. https://www.ey.com/en_in/technical/alerts-hub/2026/09/dpiit-permits-foreign-investment-in-export-oriented
- Vistra (secondary). India eases FDI rules for countries sharing land borders, 2026. https://www.vistra.com/insights/cabinet-decision-changes-fdi-guidelines-countries-sharing-land-borders-india-press-note
- Saraf and Partners (secondary). DPIIT issues Press Note No. 2 (2026 Series), 2026. https://sarafpartners.com/dpiit-issues-press-note-no-2-2026-series-notifying-amendments-to-press-note-3-of-2020-investment-from-land-bordering-countries/
- PIB. Employment Linked Incentive Scheme approved, 1 Jul 2025. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2141127
- PIB (Ministry of Labour and Employment). Labour Codes made effective, 21 Nov 2025. https://www.pib.gov.in/PressReleasePage.aspx?PRID=2192463
- Business Standard (secondary). Microsoft, Google, Amazon bet big on India: What’s driving the AI rush?, 10 Dec 2025. https://www.business-standard.com/technology/tech-news/amazon-india-tech-ai-investments-microsoft-google-meta-gccs-us-trade-talks-125121000400_1.html
- Khaleej Times (secondary). How $67.5b pledge by tech giants is turning India into next global digital juggernaut, Dec 2025. https://www.khaleejtimes.com/business/tech/how-675b-pledge-by-tech-giants-is-turning-india-into-next-global-digital-juggernaut
- Guidance Tamil Nadu. Tamil Nadu Single Window Portal: incentives, retrieved 2026. https://tnswp.com/DIGIGOV/TN-pages/industrial-policy.jsp?pagedisp=static
- Taxguru (text of the policy, secondary). Maharashtra Information Technology and IT Enabled Services Policy of 2023, 2023. https://taxguru.in/corporate-law/maharashtra-information-technology-enabled-services-policy-2023.html
- Invest UP. IT and ITeS Policy of Uttar Pradesh 2022, 2022. https://invest.up.gov.in/wp-content/uploads/2023/02/IT-and-ITeS-Policy-of-Uttar-Pradesh-2022-en.pdf
- RMPS & Co. (secondary). Gujarat IT/ITeS Policy 2022-27 (summary), 2022. https://rmpsco.com/wp-content/uploads/2022/03/Gujarat-ITITeS-Policy-2022-27.pdf
- APIIC, Government of Andhra Pradesh. G.O.Ms.No.32: land incentives for tech hubs, 16 Aug 2025. https://apiic.in/wp-content/themes/custom-theme/assets/Pdfs/Land%20Incentives_Tech%20Hubs_2025ITC_37804_MS32_E.pdf
- Shardul Amarchand Mangaldas. Statutory update: new legal framework for online gaming from 1 May 2026, 25 Apr 2026. https://www.amsshardul.com/insight/statutory-update-new-legal-framework-for-online-gaming-from-1st-may-2026/
- Amazon press release. AWS to invest INR 105,600 crore (US$12.7 billion) in cloud infrastructure in India by 2030, 18 May 2023. https://press.aboutamazon.com/in/2023/5/aws-to-invest-inr-1-05-600-crores-us-12-7-billion-into-cloud-infrastructure-in-india
- About Amazon India. AWS plans $8.3 billion investment in cloud infrastructure in Maharashtra by 2030, 22 Jan 2025. https://www.aboutamazon.in/news/aws/aws-invests-8-billion-in-maharashtra
- Deccan Herald. PM Modi launches RDI Fund to spur private investment in research, 3 Nov 2025. https://www.deccanherald.com/amp/story/india%2Fpm-modi-launches-rdi-fund-to-spur-private-investment-in-research-3784371
- DPIIT. FDI Policy: sectors under the automatic route, retrieved 1 Oct 2026. https://www.dpiit.gov.in/static/uploads/2025/07/1b12c69de7c2e698a7b68f7b8fcf4fe3.pdf
- IBEF. DPIIT issues operational guidelines to operationalise the Startup India Fund of Funds 2.0, 27 Apr 2026. https://www.ibef.org/news/dpiit-issues-operational-guidelines-to-operationalize-us-1-08-billion-startup-india-fund-of-funds-2-0
- NASSCOM. Technology Sector in India: Strategic Review 2026, 2026. https://nasscom.in/knowledge-center/publications/technology-sector-india-strategic-review-2026