by Audit Analyst | Dec 15, 2025 | Joint Venture
Annual Financial Statements – Form AOC-4 Every JV company must file its audited financial statements with the MCA using Form AOC-4. This includes the balance sheet, profit and loss account, cash flow statement, and notes to accounts. The form must be filed within 30...
by Audit Analyst | Dec 15, 2025 | Joint Venture
Legal Capacity of an NGO to Enter into a JV An NGO registered as a trust, society, or Section 8 company under Indian laws can enter into a JV, provided its charter documents permit commercial collaboration. The NGO must ensure that the JV’s purpose aligns with...
by Audit Analyst | Dec 15, 2025 | Joint Venture
Approval Route vs. Automatic Route Foreign investments in JVs in India may be made through the automatic route (no prior approval) or the government route (with prior approval), depending on the sector. Under the automatic route, foreign investment is allowed up to...
by Audit Analyst | Dec 15, 2025 | Joint Venture
Establishing Branches or Additional Places of Business JV companies can set up branch offices, project sites, regional hubs, or warehouses across different states or countries. Each location must be registered as an additional place of business with appropriate...
by Audit Analyst | Dec 15, 2025 | Joint Venture
Understanding Permanent Establishment (PE) in JV Context A Permanent Establishment (PE) refers to a fixed place of business through which the business of a foreign entity is wholly or partly carried on in India. In a JV involving a foreign partner, the concern is...
