Single format · FV08-N3-1

PE risk questionnaire for a foreign client

A single format from the PE, Business Connection, Significant Economic Presence and Indirect Transfers pack. s.9 · s.159 ITA 2025 · Article 5 · FEMA 22(R)/2016-RB · s.2(42) Companies Act.

Length
3 pages
Blanks to fill
53
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1PE risk questionnaire for a foreign clients.9 · s.159 ITA 2025 · Article 5 · FEMA 22(R)/2016-RB · s.2(42) Companies Act53 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

To be completed by the foreign company's tax or finance lead and, separately, by the CFO of its Indian subsidiary (if any). Answers relate to the last three financial years and the current year.

PERMANENT ESTABLISHMENT AND BUSINESS CONNECTION — RISK QUESTIONNAIRE

Company: [Foreign company's name] · Country of tax residence: [Country of tax residence] · TRC held for years: [Years for which a TRC is held] · Indian group entities: [Indian group entities] · Completed by: [Name, designation] · Date: [Date of completing the questionnaire]

13 more paragraphs and tables follow in the full format.

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