This is some text inside of a div block.

Investment by Non-Residents in Partnership Firm

Explore exclusive investment opportunities in Indian partnership firms and proprietary concerns—available to NRIs with prior RBI approval. Tap into India's booming sectors with a customized, regulated, and strategic entry route under FEMA and Indian tax laws.

Get Started

While FDI in partnership and sole proprietorships requires prior RBI approval, this route offers NRIs unique access to sectors like manufacturing and wholesale trade. These investments demand strategic compliance—covering FEMA, sectoral caps, and tax laws—but provide personalized business control and income flexibility. Our team ensures a seamless journey: from application drafting to RBI coordination, KYC processing, and tax optimization, making your India entry secure, legal, and aligned with growth potential

Investment by Non-Residents in Partnership Firm Support by Experts

We assist NRIs in obtaining RBI approvals and ensuring FEMA-compliant investment in Indian partnership firms or proprietary concerns—covering structure, tax planning, sector eligibility, and documentation.

RBI Approval & Investment Structuring

Regulatory & FEMA Compliance

Due Diligence & Documentation Support

Taxation & DTAA Advisory

Compliance & Reporting Services

Exit Planning & Repatriation Advisory

We handle common aspects of
Investment by Non-Residents in Partnership Firm

Regulatory Framework

Foreign Direct Investment (FDI) in **Indian partnership firms and proprietary concerns** is permitted **only with prior approval** from the **RBI**.
- The investment must also comply with the provisions of the **Foreign Exchange Management Act (FEMA)**.
- Such investments are evaluated by the RBI on a case-by-case basis, based on the nature of business, compliance standards, and sectoral guidelines.

Eligible Investors

- Non-resident Indians (NRIs) and Persons of Indian Origin (PIOs) can invest in proprietary concerns or partnership firms with RBI approval.
- Investment by **foreign nationals or entities** (non-NRIs) is generally not permitted unless special approval is obtained.

Approval Process

- Investors must submit a formal application to the RBI through an Authorized Dealer Bank (typically the Indian bank handling the transaction).
- Detailed business information, sources of funds, nature of the business, and KYC documents are required.
- Approval is discretionary and depends on RBI’s evaluation of the business and investment proposal.

Sectoral Restrictions

FDI in partnership/proprietary concerns is only considered in sectors **where 100% FDI is allowed under the automatic route** and **no FDI-linked performance conditions** apply (e.g., manufacturing, wholesale trade).
- Sectors with restrictions or conditions are not eligible for this route.

Tax Implications

Income earned by non-residents through the firm or proprietary concern is subject to **income tax** in India.
- **Withholding tax** may apply to payments made to non-resident investors.
- DTAA benefits may be claimed to avoid double taxation in the investor's country of residence.

Compliance Requirements

- RBI-approved investments must be reported appropriately and monitored through **Authorized Dealer Banks**.
- Annual compliance and financial reporting must be maintained as per **Indian tax laws** and **FEMA regulations**.
- The firm or proprietary concern must comply with **Income Tax** and **Goods and Services Tax (GST)** regulations in India.

Blogs and Articles

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

New Tax Residency Rules for Non-Resident Indians: Things You Need to Know Before April 2026

Read Now

How Virtual CFOs Help Startups with Tax Compliance

Read Now

How NRIs Can Save Tax Legally

Read Now

Common ITR Filing Mistakes NRIs Must Avoid This Year

Read Now

Common Reasons Why NRIs Receive Income Tax Notices

Read Now

A Step-by-Step guide to filing NRI Tax

Read Now

What's New in ITR Forms for NRIs: Important 2025 Updates You Should Know

Read Now

How to handle GST for export Business as an NRI

Read Now

Maximize Your Agri‑Lease Income: Simplified Tax, FEMA & RBI Rules for NRIs

Read Now

Rental Income from Property - Residential

Read Now

NRI Taxation for Property Sale below 50 Lakhs  

Read Now

NRI Taxation for Property Sale Ranging 50 Lakhs to 1 Crores  

Read Now

NRI Taxation for Property Sale above 1 crores

Read Now

NRI - Rental Income from Non-Agricultural Land - What you need to know

Read Now

About RMC

We are a team of experienced Chartered Accountants and compliance experts specializing in NRI taxation, remittances, repatriation, and business setup in India. With deep knowledge of FEMA, RBI regulations, and international tax treaties, we offer tailored, end-to-end solutions to help NRIs stay compliant and make confident financial decisions. From tax return filings to cross-border fund transfers and business advisory, we ensure clarity, accuracy, and timely execution—no matter where you are in the world.

Related Services

Taxation on Capital Gains

Explore More

Capital gains Deductions

Explore More

Ready to Get Started?

Feel free to contact us? Submit your queries here and we will get
back to you as soon as possible

Contact us
Copyright 2025 © RMC Private Limited, All Right Reserved