India is the seventh-largest country by area, the second-most populous country , and the most populous democracy in the world. It is bounded by the Indian Ocean on the south, the Arabian Sea on the southwest, and the Bay of Bengal on the southeast. It shares land borders with Pakistan to the west; China, Nepal, and Bhutan to the northeast; and Myanmar and Bangladesh to the east. In the Indian Ocean, India is in the vicinity of Sri Lanka and the Maldives. India’s Andaman and Nicobar Islands share a maritime border with Thailand and Indonesia.

Capital: New Delhi

Currency: Indian rupee

Timezone: UTC+5,5

Corporate tax rate: 30,9-34,61%

Personal tax rate: 0-30%

Capital gains tax: 15%

VAT: 13,5%

Tax residence: 182 days rule or if present 60 days in the current year and 365 in the four preceding years: world income is taxed with some exceptions.

CFC Rules: No

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