Process Maps and Document Checklists

Power of attorney executed abroad for use in India

1. Decide the precise act the attorney must perform, and draft the power to cover exactly that act, naming the property, transaction or proceeding.

2. Identify whether the country of execution is a Hague Apostille Convention member. If it is, sign before a local notary and obtain an apostille. If it is not, have the signature attested by the Indian embassy, high commission or consulate with jurisdiction.

3. Dispatch the authenticated document to India promptly and record the date it is actually received, since that date starts the Section 18 Stamp Act clock.

4. Within three months of receipt, present the document for stamping before the Collector of Stamps or the competent authority of the State where it will be used.

5. Where the attorney will execute a registrable document, confirm separately whether the power itself needs registration and that it satisfies Sections 32 and 33 of the Registration Act.

6. Keep certified copies, keep the principal reachable to confirm authenticity, and revoke the power formally, with notice, when it is no longer needed.

Documents commonly referred to

• The power of attorney itself, drafted for the specific act, property, transaction or proceeding
• The notary’s certificate, and either the apostille (Convention countries) or the consular attestation (other countries)
• Proof of the date the document was first received in India (this starts the three-month stamping period)
• Proof of stamping or adjudication of duty for the State where the power will be used
• Registration particulars where the power or the document the attorney will execute is registrable
• Certified copies, and the notice of revocation when the power is withdrawn

Full article: Using a Power of Attorney From Abroad for Indian Property and Court Matters: The Complete Process

Occupied property: building the file

1. Collect the chain of title: the purchase deed or allotment letter, mutation entries, property tax receipts and, for inherited property, the succession documents.

2. Collect dated evidence of how and when the occupant came to be there: correspondence, rent receipts or bank transfers, utility bills, and the lease deed if there is one.

3. Send a formal, dated demand for possession by registered post or lawyer's notice; some remedies require prior notice and the demand is useful evidence.

4. Decide, with the advocate handling the matter, which remedy fits the occupant (civil suit, rent-control eviction, injunction or another route) and the forum that follows.

5. Execute and authenticate a power of attorney specific to the proceeding before filing, and consider early whether the owner's evidence will need to be taken by video-conference commission.

Documents commonly referred to

• Title chain: purchase deed or allotment letter, mutation entries, property tax receipts, and succession documents for inherited property (probated will, letters of administration or succession certificate)
• Dated evidence of how the occupant came to be there: letters, messages or emails, rent receipts or bank transfers, utility bills, and the lease deed or correspondence about one
• The formal demand for possession (registered post or lawyer’s notice) and any reply
• A power of attorney specific to the proceeding, authenticated for use in India
• For a family occupant: photographs, family correspondence and statements of relatives who can speak to when and on what understanding the arrangement began

Full article: When a Relative, Tenant or Encroacher Occupies an NRI's Property in India: The Remedies and Their Limits

Foreign divorce decree: checking its effect in India

1. Identify the law that governed the marriage (for example the Hindu Marriage Act, the Indian Divorce Act or the Special Marriage Act).

2. Compare the ground on which the foreign decree was granted with the grounds that Act recognises, reading the foreign judgment itself.

3. Work out how the other spouse took part in the foreign case: a genuine contest, a limited appearance to object to jurisdiction, or no participation.

4. If the decree passes both tests it can generally be relied on; an Indian declaration is the safer course before remarriage or dealing with joint property.

5. If it fails, the options are a declaratory suit in the competent Family Court or fresh proceedings in India on a recognised ground; raise custody and maintenance in India in parallel.

Documents commonly referred to

• The foreign judgment or decree itself, read in full (not a summary)
• The record of the foreign proceedings showing whether the other spouse contested, entered a limited appearance, or did not participate
• The papers identifying the law that governs the marriage
• Any order on custody or maintenance made abroad, for use in parallel Indian proceedings

Full article: When a Foreign Divorce Decree Does and Does Not Bind an Indian Court: The Law After the 2026 Rulings

NRE, NRO and FCNR(B) accounts

1. Establish FEMA residential status by reference to actual days spent in India, not visa status or citizenship.

2. Separate income by source: foreign earnings that need full repatriability, Indian-sourced income, and funds for a fixed-term foreign-currency deposit.

3. Put tax documentation in place before the first payment: a valid PAN and, where a treaty rate is sought, a tax residency certificate and Form 10F.

4. Decide on nomination and, if a resident close relative is to be added, confirm the former-or-survivor structure with the bank.

5. Re-check residential status at least once a year and tell the bank promptly when it changes.

Documents commonly referred to

• A valid PAN
• Where a treaty rate is sought on NRO interest: an annually renewed tax residency certificate and Form 10F filed through the income-tax portal
• Nomination and joint-holder records, including confirmation of the former-or-survivor structure for a resident close relative
• The FATCA and CRS declarations that banks require
• Written intimation to the bank when residential status changes

Full article: NRE, NRO and FCNR(B) Accounts Under FEMA: The Regulatory Mechanics Behind the Three Labels

Inbound foreign investment

1. Classify the target activity against the current FDI Policy and the Non-Debt Instruments Rules to find the cap, the route and any conditions.

2. Check the investor's structure against Press Note 3 by tracing beneficial ownership; repeat the check for every closing in a multi-closing round.

3. Choose the entry vehicle and the instrument, and fix any conversion formula at the outset.

4. Obtain the fair-value certificate before signing definitive documents so the price can be tested against the pricing floor.

5. If the government route applies, file through the Foreign Investment Facilitation Portal well ahead of any long-stop date.

6. On closing, file Form FC-GPR (within 30 days of allotment) or Form FC-TRS (within 60 days of transfer or payment) on the FIRMS portal, and Form DI where it applies.

7. Revisit the downstream and control position of the investee company after closing and after any later funding round.

Documents commonly referred to

• The fair-value certificate from a SEBI-registered Category I merchant banker or a chartered accountant, obtained before definitive documents are signed
• A record of the beneficial-ownership trace of the investor against Press Note 3, repeated for each closing
• For the government route: the application filed on the Foreign Investment Facilitation Portal
• Form FC-GPR (allotment) or Form FC-TRS (transfer), and Form DI for downstream investment, filed on the FIRMS portal through the authorised dealer bank
• Where a contravention has occurred: the compounding application to the Reserve Bank of India

Full article: Foreign Investment Into India: Entry Routes, Sectoral Caps and the Compliance Architecture Under FEMA