Introduction to Section 8 Company Registration

A Section 8 Company is a non-profit organization registered under the Companies Act, 2013, formed for promoting charitable, educational, social, cultural, religious, or environmental objectives. Unlike other companies, profits of a Section 8 Company are reinvested to achieve its objectives and not distributed as dividends.

This Saving Mantra guide explains the step-by-step process for Section 8 Company registration in India, covering eligibility, documents, registration steps, timelines, and post-registration compliance—ideal for NGOs, CSR projects, startups with social goals, and professional institutions.

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What Is a Section 8 Company?

A Section 8 Company is:

• A legally incorporated non-profit company
• Registered with the Ministry of Corporate Affairs (MCA)
• Eligible for tax exemptions and CSR funding (subject to approvals)

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Key Benefits of Section 8 Company Registration

• Separate legal entity status
• High credibility with donors, corporates, and government
• Eligible for CSR funding
• No minimum capital requirement
• Exemptions from certain compliances and stamp duties
• Easy nationwide operations

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Eligibility Criteria for Section 8 Company

To register a Section 8 Company:

• Minimum 2 directors (Private) or 3 directors (Public)
• At least 1 director must be an Indian resident
• Objects must be non-profit in nature
• Profits must be used only for promoting objectives
• No dividend distribution allowed

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Step-by-Step Process for Section 8 Company Registration in India

Step 1: Obtain Digital Signature Certificate (DSC)

• DSC is mandatory for directors and subscribers
• Used for online filing on MCA portal

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Step 2: Apply for Director Identification Number (DIN)

• DIN is required for all proposed directors
• Can be applied through SPICe+ form

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Step 3: Name Approval (SPICe+ Part A)

• Propose suitable company name
• Name must reflect charitable objectives
• No words like “Private Limited” or “Limited” required

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Step 4: Draft MOA & AOA

Prepare:

• Memorandum of Association (MOA) – objectives and scope
• Articles of Association (AOA) – internal governance rules

MOA must clearly state non-profit intent.

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Step 5: Apply for Section 8 License

• Apply online through SPICe+ Part B
• Attach declarations, MOA, AOA, and financial projections
• Declaration of non-profit intent by directors

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Step 6: File Incorporation Forms

Submit integrated forms:

• SPICe+ (INC-32)
• eMOA (INC-33)
• eAOA (INC-34)

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Step 7: Certificate of Incorporation

Once approved by MCA:

• Section 8 License issued
• Certificate of Incorporation granted
• Company legally comes into existence

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Documents Required for Section 8 Company Registration

• PAN & Aadhaar of directors
• Address proof of directors
• Passport-size photographs
• Registered office address proof
• Utility bill (not older than 2 months)
• Rent agreement or ownership proof
• MOA & AOA
• Declarations and affidavits

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Time Required for Registration

• Average timeline: 10–20 working days
• Subject to document accuracy and MCA approvals

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Post-Registration Compliance for Section 8 Company

After incorporation:

• Apply for PAN & TAN
• Open bank account
• Maintain books of accounts
• File annual returns with MCA
• Apply for 12AB and 80G registration (optional but recommended)
• Comply with CSR, FCRA (if applicable), and income tax laws

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Common Mistakes to Avoid

• Vague or commercial objectives
• Incorrect financial projections
• Mismatch in documents
• Delay in post-registration compliances
• Non-maintenance of statutory records

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How Saving Mantra Helps

Saving Mantra provides end-to-end Section 8 Company registration services, including:

• Structure and eligibility assessment
• Drafting MOA & AOA
• MCA filings and follow-ups
• Post-registration compliance support
• Integration with 12AB, 80G, CSR & FCRA services

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Disclaimer

This article is for informational purposes only and does not constitute legal, tax, or professional advice. Registration requirements and compliance obligations may change as per MCA or government notifications. Readers are advised to consult qualified professionals before proceeding. Saving Mantra shall not be responsible for actions taken based on this information.

Saving Mantra Blog: Step-by-Step Process for Set Up of an Indian Company by a Foreign Entity (FDI)

Foreign companies and investors across the world are increasingly choosing India as a business destination. Thanks to simplified FDI norms, digital compliance, and a vibrant startup ecosystem, forming a company in India has never been more accessible. This guide explains the complete step-by-step process for a foreign entity to set up a company in India through FDI.

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✔ Step 1: Determine FDI Route (Automatic or Government Approval)

Before initiating incorporation, a foreign entity must check if its investment falls under:

1. Automatic Route

No prior government approval is required. Most sectors such as IT, manufacturing, trading, and services fall under this route.

2. Government Route

Sectors like defense, print media, and multi-brand retail require approval from relevant ministries via the Foreign Investment Facilitation Portal (FIFP).

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✔ Step 2: Decide Business Structure

A foreign company can invest in:

• Private Limited Company (most preferred)
• Public Limited Company
• Wholly-Owned Subsidiary (WOS)
• Joint Venture with Indian Partner
• Limited Liability Partnership (LLP) (in permitted sectors)

Choice depends on compliance level, sector permissions, and control preferences.

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✔ Step 3: Obtain Digital Signature Certificates (DSC) for Directors

Foreign directors must obtain a Class 3 DSC to sign incorporation documents online.

Required Documents (Apostilled/Notarized):

• Passport
• Address proof
• Passport-size photo
• Email & mobile number

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✔ Step 4: Apply for Director Identification Number (DIN)

Foreign nationals intending to act as directors in the Indian company require a DIN.
This is applied through the SPICe+ Part B form on the MCA portal.

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✔ Step 5: Name Reservation through SPICe+ Part A

The company name must be:

• Unique
• Not similar to any existing name
• Not containing restricted words (e.g., Government, National, etc.)

Name reservation is done via SPICe+ Part A on MCA.

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✔ Step 6: Prepare Incorporation Documents

Foreign entities must prepare and submit:

Mandatory Documents

• Charter documents of parent company (apostilled)
• Board Resolution authorizing investment
• Identity & address proof of directors
• Consent from directors (DIR-2)
• Registered office address proof in India

All foreign documents must be apostilled or notarized in the home country.

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✔ Step 7: File SPICe+ Part B for Company Incorporation

The following are filed in this step:

• e-MOA
• e-AOA
• AGILE-PRO (for GST, EPFO, ESIC, bank account)
• INC-9 declaration
• Directors’ and shareholders’ details

After verification, the MCA issues the Certificate of Incorporation (COI) with:
✔ Corporate Identification Number (CIN)
✔ PAN
✔ TAN

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✔ Step 8: Open a Bank Account in India

Foreign companies must open an FDI-compliant bank account for capital infusion.

Banks may ask for:

• COI
• Board resolution
• Address proof
• KYC of foreign shareholders

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✔ Step 9: Remit FDI into the Indian Company

Foreign investment must be brought into India via banking channels compliant with FEMA regulations.

Bank provides a Foreign Inward Remittance Certificate (FIRC).

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✔ Step 10: File FDI Reporting with RBI

Within 30 days of allotment, the company must file:

• FC-GPR on FIRMS Portal
• Share valuation certificate
• KYC of foreign investor

Non-compliance leads to penalties under FEMA.

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✔ Step 11: Post-Incorporation Compliances

• Appointment of Auditor
• Issue of Share Certificates
• Maintenance of statutory registers
• Filing of annual returns with MCA
• TDS, GST, and income tax compliance
• FEMA/FDI compliance annually

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Conclusion

Setting up an Indian company through FDI is a multi-step but streamlined process. With accurate documentation, proper FDI route selection, and timely regulatory filings, foreign entities can easily establish their presence in the Indian market.

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Disclaimer

This article is for educational purposes only. Regulatory requirements may change. Consult a qualified professional before making legal, tax, or investment decisions.

Introduction to DARPAN Registration

NGO DARPAN Registration is an initiative of NITI Aayog to create a centralized database of NGOs and Voluntary Organizations (VOs) in India. Registration on the DARPAN portal is mandatory for NGOs seeking government grants, CSR funding, or collaboration with ministries and PSUs.

This Saving Mantra guide explains the step-by-step process for applying for DARPAN Registration (NITI Aayog) in India, including eligibility, documents, timelines, and post-registration usage.

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What Is NGO DARPAN Registration?

NGO DARPAN is an online system that:

• Allots a unique DARPAN ID to NGOs
• Creates official recognition with Government of India
• Enables NGOs to apply for government schemes and grants
• Acts as a prerequisite for CSR, FCRA, and ministry-level approvals in many cases

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Who Should Apply for DARPAN Registration?

DARPAN registration is applicable for:

• Charitable Trusts
• Registered Societies
• Section 8 Companies
• NGOs and Voluntary Organizations

Both newly registered and existing NGOs can apply.

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Benefits of DARPAN Registration

• Mandatory for government funding and grants
• Recognized by central ministries and departments
• Improves NGO credibility and transparency
• Required for CSR partnerships in many cases
• Simplifies compliance and reporting

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Step-by-Step Process for DARPAN Registration in India

Step 1: Ensure NGO Legal Registration

Before applying, the NGO must be registered as:

• Trust
• Society
• Section 8 Company

Unregistered entities are not eligible.

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Step 2: Collect Required Documents

Prepare scanned copies (PDF/JPEG):

• NGO registration certificate
• PAN of NGO
• PAN and Aadhaar of office bearers
• Trust deed / MOA / Bye-laws
• Details of governing body members
• Address proof of registered office

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Step 3: Create Login on DARPAN Portal

• Visit NGO DARPAN portal
• Register using email ID and mobile number
• Verify OTP and create login credentials

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Step 4: Fill NGO Profile Details

Enter:

• NGO name, registration number & date
• Type of organization (Trust/Society/Section 8)
• Area of operation (State/District-wise)
• Sector of activities (Education, Health, CSR, etc.)
• Contact and communication details

Accuracy is critical to avoid rejection.

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Step 5: Enter Governing Body Information

Provide:

• Names and designations of trustees/directors
• PAN & Aadhaar details
• Contact information

This information must match registration records.

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Step 6: Upload Documents

Upload:

• Registration certificate
• Governing documents
• PAN cards
• Identity proofs

Ensure documents are clear and legible.

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Step 7: Submit Application & Verification

• Review all entered details
• Submit application online
• Application goes for verification

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Step 8: Allotment of DARPAN ID

Once approved:

• Unique DARPAN ID is generated
• NGO profile becomes active
• ID can be used for government portals and grants

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Time Required for DARPAN Registration

• Typical processing time: 3 to 10 working days
• May vary based on verification and data accuracy

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Common Reasons for DARPAN Rejection

• Mismatch in PAN or registration details
• Incomplete governing body information
• Incorrect document uploads
• Typographical errors

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Post DARPAN Registration Compliance

After registration, NGOs should:

• Keep profile updated regularly
• Update changes in trustees, address, or activities
• Use DARPAN ID while applying for grants or schemes

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How Saving Mantra Helps NGOs

Saving Mantra provides end-to-end DARPAN registration services, including:

• Eligibility verification
• Document preparation & validation
• Online application filing
• Error correction & follow-ups
• Integration with 12AB, 80G, FCRA & CSR compliance

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Disclaimer

This article is for informational purposes only and does not constitute legal or professional advice. DARPAN registration requirements and verification processes are subject to change as per government notifications. Readers are advised to consult qualified professionals before applying. Saving Mantra shall not be responsible for decisions taken based on this information.

A Legal Heir Certificate is an essential document for identifying the rightful heirs of a deceased person. For Non-Resident Indians (NRIs), it is crucial for accessing government benefits, pension claims, property mutation, insurance settlements, and administrative updates in India after the death of a family member.

This Saving Mantra guide provides a clear step-by-step process, including eligibility, documents, authorities involved, timelines, regional variations, and practical tips for NRIs.

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⭐ What is a Legal Heir Certificate?

A Legal Heir Certificate is an official document issued by Indian authorities confirming the list of legal heirs of the deceased individual.

It is used for:

✔ Pension claims
✔ Provident Fund settlement
✔ Government employment dues
✔ Property mutation in municipal records
✔ Insurance claims
✔ Electricity/water connection transfer
✔ Service records update

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⭐ Difference Between Legal Heir Certificate & Succession Certificate

Feature	Legal Heir Certificate	Succession Certificate
Purpose	Identify legal heirs for government & admin purposes	Claim movable assets like bank funds & securities
Issued By	Local revenue authorities	Civil court
Covers	General heirship	Financial/debt claims
Timeline	15–60 days	4–12 months
Cost	Nominal	Court fees apply

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⭐ Who is Considered a Legal Heir in India?

Legal heirs generally include:

• Spouse
• Children (biological/adopted)
• Parents
• Siblings (in absence of above)

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⭐ Who Can Apply for a Legal Heir Certificate?

Eligible applicants include:

• Spouse of the deceased
• Son or daughter
• Parents
• In some cases, sibling (if primary heirs are absent)

NRIs may apply via:

✔ Self-application when in India, or
✔ Power of Attorney (PoA) issued abroad

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⭐ Authorities Issuing Legal Heir Certificate in India

Depending on the state, certificates may be issued by:

✔ Tahsildar / Taluk Office
✔ District Collector / SDM
✔ Municipal Corporation / Revenue Officer
✔ Village Officer in rural areas
✔ E-District Portal (Digital Issuance in some states)

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⭐ Step-by-Step Process for Obtaining Legal Heir Certificate for NRI

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Step 1: Collect Required Documents

Common documents include:

✔ Death Certificate (mandatory)
✔ Identity proof of deceased (PAN/Passport/Aadhaar)
✔ Applicant ID proof (Indian or Foreign)
✔ Address proof (India or overseas)
✔ Family tree / genealogical affidavit
✔ Relationship proof (Birth/Marriage Certificate)
✔ NRI’s Passport + Visa / OCI / PIO (if applicable)
✔ PoA (if NRI applying through representative)

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Step 2: Execute Power of Attorney (If Applicant is Abroad)

If the NRI cannot travel to India:

1. Advocate drafts PoA
2. NRI signs before:
   • Indian Consulate/Embassy, or
   • Foreign Notary + Apostille (Hague Convention)
3. PoA is sent to India and adjudicated (if required by state)

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Step 3: Apply to the Relevant Authority

Application can be submitted:

✔ Offline: At revenue office (Tahsildar/SDM)
✔ Online: Via state e-district or Seva portal (where available)

States with online system include:

• Delhi (e-District)
• Karnataka (Nadakacheri)
• Tamil Nadu (TNeGA)
• Kerala (e-District)
• Maharashtra (Aaple Sarkar)

Details required in application:

• Name & details of deceased
• Date & place of death
• Details of all legal heirs
• Purpose of certificate

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Step 4: Verification & Field Inquiry

The issuing authority verifies:

✔ Authenticity of documents
✔ Family tree details
✔ Heirship claims through village officer/municipal inspector
✔ Cross-verification with local records

Heirs may be contacted for confirmation.

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Step 5: Issuance of Legal Heir Certificate

Upon successful verification, certificate is issued mentioning:

• Deceased’s details
• Date of death
• Full list of legal heirs and relation

Certificate may be issued as:

✔ Physical document
✔ Digitally signed PDF (in digital states)

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⭐ Timeline for Issuing Legal Heir Certificate

Typical processing time:

Scenario	Timeline
Normal case	15–45 days
Complex family verification	45–90 days
Online system states	7–30 days

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⭐ Government Fees

Government fees are nominal, generally:

• Application fee: ₹10 – ₹50
• Stamp + Service charges: ₹50 – ₹200
• PoA attestation abroad: Varies by Consulate/Notary

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⭐ Purposes for Which NRIs Use Legal Heir Certificate

NRIs commonly need the certificate for:

✔ Pension & PF settlement
✔ Government employment benefits
✔ Property mutation with Municipal Authorities
✔ Transfer of utility connections
✔ Insurance settlements
✔ Record updates with banks & companies
✔ Family settlement documentation

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⭐ Common Mistakes NRIs Should Avoid

❌ No PoA execution before leaving home country
❌ Not preserving birth/marriage proofs
❌ Wrong authority approached for issuance
❌ Relying only on Will without administrative certificate
❌ Ignoring state-specific procedures

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⭐ State-Specific Notes

• Tamil Nadu & Karnataka: Strong online systems, faster processing
• Maharashtra & UP: More field verification, longer timelines
• Kerala & Delhi: E-district simplifies process for NRIs via PoA

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Disclaimer

This blog is for informational purposes only and does not constitute legal advice. Procedures for issuance of Legal Heir Certificates vary across Indian states and may change. Readers should consult local authorities or legal professionals before proceeding.

Introduction to Trust Creation & Society Registration

Starting a non-profit organization in India usually begins with Trust Creation or Society Registration. These structures are commonly used for charitable, educational, religious, cultural, and social welfare activities.

Choosing the right structure is essential for smooth compliance, fundraising, tax benefits, and long-term governance. This Saving Mantra guide explains the step-by-step process for Trust Creation & Society Registration in India, covering eligibility, documentation, registration steps, and post-registration compliance.

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Difference Between Trust and Society

Particulars	Trust	Society
Governing Law	Indian Trusts Act, 1882	Societies Registration Act, 1860
Minimum Members	2 Trustees	7 Members
Governing Body	Trustees	Managing Committee
Area of Operation	Usually State-specific	State or National
Registration Authority	Sub-Registrar	Registrar of Societies

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When to Choose a Trust or Society?

• Trust: Suitable for long-term asset holding, family-managed charities, religious institutions
• Society: Suitable for member-driven organizations, educational and social initiatives

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Step-by-Step Process for Trust Creation in India

Step 1: Decide Trust Name & Objectives

• Select a unique name
• Define clear charitable objectives
• Ensure objectives are non-profit in nature

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Step 2: Draft Trust Deed

The trust deed should include:

• Name and address of trust
• Objects and activities
• Details of trustees
• Powers and duties of trustees
• Utilization of funds
• Dissolution clause

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Step 3: Arrange Trustees & Property

• Minimum two trustees required
• Identify trust property (movable or immovable)
• Decide registered office address

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Step 4: Stamp Duty & Execution

• Pay applicable stamp duty (varies by state)
• Execute trust deed on non-judicial stamp paper
• Sign by settlor and trustees in presence of witnesses

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Step 5: Trust Registration

• Submit trust deed to local Sub-Registrar
• Complete biometric verification
• Obtain registered trust deed

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Step-by-Step Process for Society Registration in India

Step 1: Select Society Name

• Choose a unique name
• Avoid names prohibited under Emblems & Names Act
• Confirm name availability with Registrar

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Step 2: Form Governing Body

• Minimum 7 members required
• Appoint President, Secretary, Treasurer
• Decide registered office address

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Step 3: Draft MOA & Bye-laws

Documents must include:

• Name and objectives of society
• Member details
• Governing body structure
• Meeting procedures
• Fund utilization
• Dissolution clause

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Step 4: Prepare Registration Documents

• Address proof of registered office
• ID proof of members
• Affidavits and declarations
• Covering letter and application form

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Step 5: File Application with Registrar

• Submit application to Registrar of Societies
• Pay government registration fees
• Respond to queries, if any

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Step 6: Certificate of Registration

Once approved:

• Society Registration Certificate issued
• Society becomes a legal entity

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Time Required for Registration

• Trust Registration: 7–15 working days
• Society Registration: 15–30 working days

Timelines may vary by state.

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Post-Registration Compliances

After registration:

• Apply for PAN
• Open bank account
• Maintain books of accounts
• Apply for 12AB and 80G (if required)
• File annual returns as applicable

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How Saving Mantra Helps

Saving Mantra offers end-to-end services for Trust Creation & Society Registration, including:

• Structure selection advisory
• Drafting deeds, MOA & bye-laws
• Registration filing & follow-ups
• Post-registration compliance support
• Tax and NGO advisory services

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Disclaimer

This article is for informational purposes only and does not constitute legal or professional advice. Registration requirements, stamp duty, and procedures vary by state. Readers are advised to consult qualified professionals before proceeding. Saving Mantra shall not be responsible for decisions taken based on this information.

Saving Mantra Blog: Step-by-Step Process for Obtaining Succession Certificate for NRI in India

When a person passes away without a nominee or Will for movable financial assets in India, their legal heirs may require a Succession Certificate to collect, transfer, or manage the financial assets. For Non-Resident Indians (NRIs), this becomes essential to access bank accounts, fixed deposits, provident fund, shares, bonds, debentures, and other debts owed to the deceased.

This Saving Mantra guide explains the purpose, eligibility, documents, legal procedure, court fees, timelines, and common mistakes, helping NRIs handle the process smoothly.

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⭐ What is a Succession Certificate?

A Succession Certificate is a legal document issued by an Indian civil court that grants the rightful heir(s) authority to:

✔ Claim financial assets of the deceased
✔ Recover debts and securities
✔ Operate and close bank accounts
✔ Transfer shares & bonds
✔ Collect provident fund & insurance amounts (in specific cases)

It applies mainly to movable assets.

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⭐ When Do NRIs Need a Succession Certificate?

An NRI heir may need a Succession Certificate when:

• The deceased has bank accounts or FDs in India
• Shares, bonds, or mutual funds exist without nomination
• Insurance or PF lacks clear beneficiary details
• Government dues or arrears are pending
• There is no Will, or Will is contested

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⭐ Who Can Apply for a Succession Certificate?

Eligible applicants include:

• Spouse
• Children
• Parents
• Siblings (in absence of above)

If NRI is residing outside India, they can apply through:

✔ Power of Attorney (PoA) holder in India, or
✔ Direct court filing when physically present

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⭐ Step-by-Step Process for Obtaining Succession Certificate for NRI in India

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Step 1: Collect Required Documents

Key documents include:

✔ Death Certificate of deceased
✔ Legal heir details (Passport, Aadhaar, Overseas Address proof)
✔ Proof of relationship (Birth/Marriage certificate)
✔ Asset details (Account statements, share certificates, PF records)
✔ ID & Address of applicant (Indian or foreign)
✔ NRI status proof (Passport, OCI/PIO, Visa)

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Step 2: Engage an Indian Advocate

Succession cases must be filed in Indian courts. An NRI should appoint a lawyer to:

• Draft the petition
• Prepare PoA (if required)
• Handle court filings and hearings

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Step 3: Execute a Power of Attorney (If NRI is Abroad)

If applying from abroad, process includes:

1. Advocate drafts PoA
2. NRI signs in presence of:
   • Indian Embassy/Consulate, or
   • Foreign Notary + Apostille
3. PoA is couriered to India and adjudicated before use

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Step 4: Filing of Succession Certificate Petition in Court

The advocate files the petition in:

✔ District Court where deceased last resided, or
✔ Where the property/financial institution is located

Petition must specify:

• Date & place of death
• Family details & legal heirs
• List of assets & liabilities
• Reason for seeking certificate

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Step 5: Court Issues Notices & Newspaper Publication

After filing, the Court:

✔ Issues notice to legal heirs
✔ Orders newspaper publication inviting objections from the public

If no objections are received during the notice period, case proceeds uncontested.

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Step 6: Evidence & Verification Stage

Court verifies:

• Heirship details
• Death certificate authenticity
• Asset ownership documents
• NRI relationship proof

Heirs may testify physically or through:

✔ Video conferencing, or
✔ PoA holder, subject to court approval

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Step 7: Grant of Succession Certificate

Once satisfied, Court issues the:

✔ Succession Certificate specifying asset values and scope

This certificate empowers the NRI/PoA holder to legally collect movable assets.

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⭐ Documents Commonly Covered Under Succession Certificate

NRIs can claim the following using the certificate:

✔ Savings/Current accounts
✔ Fixed Deposits (FDs)
✔ Recurring Deposits (RDs)
✔ Shares & Mutual Funds
✔ Debentures & Bonds
✔ Provident Fund (in specific cases)
✔ Government dues & arrears
✔ Post Office Deposits

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⭐ Court Fees & Stamp Duty for Succession Certificate

Court fee depends on state laws:

• Some states charge percentage of asset value
• Others charge fixed stamp duty
• Approx range: 0.5% – 6% depending on state & asset value

Example:

• In Delhi: ~2% of asset value capped at a maximum
• In Maharashtra: percentage-based on estate value

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⭐ Timeline for Obtaining Succession Certificate

Typical timelines:

Case Type	Duration
Uncontested	4–9 months
Contested	1–3+ years

Processing time varies due to notices, evidence, and court workload.

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⭐ Succession Certificate vs Probate vs Legal Heir Certificate

Feature	Succession Certificate	Probate	Legal Heir Certificate
Applies To	Movable Assets	Wills	Generic heir recognition
Requires Will?	No	Yes	No
Issued By	Civil Court	High/District Court	Local Revenue Authority
For Shares/FDs?	Yes	If Will exists	No

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⭐ Common Mistakes NRIs Should Avoid

❌ Not collecting financial asset details early
❌ No PoA execution for Indian representation
❌ Assuming nomination replaces legal right
❌ Relying on Will alone for bank assets
❌ Not publishing details during notice period
❌ Missing deadlines for court responses

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⭐ Practical Tips for NRIs

✔ Keep bank & investment statements updated
✔ Use consular attestation for PoA abroad
✔ Maintain birth/marriage certificates as heir proof
✔ Consult NRI succession experts for complex estates

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Disclaimer

This blog is for informational purposes only and does not constitute legal advice. Succession laws, court fees, and procedures differ by state and may change. Readers should consult a qualified advocate or authority before proceeding.

Saving Mantra Blog: Step-by-Step Process for Obtaining Probate for NRI in India

When a Non-Resident Indian (NRI) inherits assets in India through a Will, they may need a Probate to legally establish the Will’s authenticity and gain authority to manage, transfer, or sell assets. Probate becomes especially important for immovable property, bank accounts, and securities located in India.

This Saving Mantra guide explains the eligibility, documents, court process, timelines, and common mistakes, to help NRIs navigate the legal system smoothly.

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⭐ What is Probate in India?

Probate is a legal certificate issued by an Indian court confirming that:

✔ The Will is genuine
✔ The executor named can administer the estate
✔ The Will has legal effect

It is governed under the Indian Succession Act, 1925 and is mandatory in certain jurisdictions and situations.

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⭐ When is Probate Required for NRIs?

Probate may be required when:

• The deceased owned immovable property (house/land) in India
• Banks demand probate for releasing funds
• Registrar requires probate for property transfer
• Shares/mutual funds need transmission
• There are disputes among heirs
• Will was executed in cities where probate is compulsory such as:
  Mumbai, Chennai, and Kolkata (Presidency Towns)

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⭐ Who Can Apply for Probate?

• The Executor named in the Will
• If no executor is named, a Legal Heir may apply for Letters of Administration

NRIs can apply through:

• Power of Attorney (PoA) Holder in India, or
• Direct appearance (limited stay in India)

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⭐ Step-by-Step Process for Obtaining Probate for NRI in India

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Step 1: Collect Required Documents

Basic documents include:

✔ Original Will
✔ Death Certificate of the testator
✔ Identity proof of executor/legal heirs
✔ Proof of assets (property papers, bank details, shares, etc.)
✔ Relationship proof (Passport, Birth/Marriage certificate)
✔ Address proof of executor/heirs
✔ NRI status proof (Passport + Visa + OCI/PIO if applicable)

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Step 2: Engage an Indian Advocate

NRIs should appoint an Indian advocate experienced in:

• Probate matters
• Family succession
• NRI property laws

If NRI is overseas, lawyer will prepare PoA for local execution.

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Step 3: Execute and Attest a Power of Attorney (If Abroad)

If applying from abroad:

1. Lawyer drafts PoA
2. NRI signs before:
   • Indian Consulate/Embassy, or
   • Notary Public + Apostille (Hague countries)
3. Send attested PoA to India
4. PoA is adjudicated in India (if required)

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Step 4: Filing of Probate Petition in Indian Court

The advocate files a Probate Petition in the District or High Court having jurisdiction.

Petition includes:

• Copy of Will
• Death certificate
• Executor details
• List of legal heirs
• Asset statements

Court fees apply (vary by State & asset value).

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Step 5: Issue of Citation & Notices

Court issues:

✔ Citations to legal heirs
✔ Public notice in a newspaper inviting objections

If no objections are filed within specified time, the case proceeds uncontested.

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Step 6: Court Hearings & Evidence Submission

Court verifies:

• Validity of Will
• Capacity and signature of testator
• Witness testimony (if required)

Witnesses may appear physically or via video conferencing, depending on court permissions.

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Step 7: Probate Order Issuance

If court is satisfied, it issues:

✔ Probate Certificate with the sealed Will
✔ Authority to executor to manage assets

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Step 8: Asset Transfer & Execution of Estate

Once probate is granted:

• Property can be transferred in the name of heirs
• Bank accounts/fixed deposits can be closed
• Shares & mutual funds can be transmitted
• Property can be sold if desired

Executor must distribute assets as per Will terms.

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⭐ Key Documents Required for Probate (NRI Checklist)

• Original Will
• Death Certificate
• Passport of deceased & heirs
• NRI Passport & Visa/OCI
• Address proof (India/abroad)
• POA (if applicable)
• Property & financial asset proofs
• No Objection Certificates (optional for smooth process)

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⭐ Timeline for Obtaining Probate

Timelines depend on objections & court workload:

Case Type	Approx Timeline
Uncontested probate	6–12 months
Contested probate	1–3+ years

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⭐ Probate Court Fees in India

State-specific court fees applicable:

• Some states charge fixed fees (nominal)
• Others charge percentage on asset value
• High-value property can trigger higher stamp duty

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⭐ Common Mistakes NRIs Should Avoid

❌ Not keeping the original Will
❌ Will without signatures or witnesses
❌ No PoA for Indian representation
❌ Assuming probate isn’t needed in India
❌ Not updating NRI contact and passport details
❌ Expecting asset transfer without court order

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⭐ Can NRIs Avoid Probate?

In some cases, yes — by using alternatives such as:

✔ Joint ownership with survivorship clause
✔ Nomination in bank accounts & securities
✔ Living trust (advanced planning)

However, for Will-based transfers, probate may still be required.

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Disclaimer

This blog is for informational purposes only and does not constitute legal advice. Probate laws, court fees, and procedures vary by state and may change. Readers should verify details with a qualified lawyer or competent authority before taking action.

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Saving Mantra Blog: Step-by-Step Process for Digital Signature (Class 3) for Foreign Citizens & NRI in India

Digital Signature Certificates (DSCs) are required for many Indian e-governance, tax, and legal processes. For Non-Resident Indians (NRIs) and Foreign Citizens, a Class 3 DSC is essential for activities like MCA filings, tax submissions, DGFT transactions, tenders, and company registrations in India.

This Saving Mantra guide provides a complete step-by-step process, including requirements, documentation, verification, approvals, timelines, and compliance tips.

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⭐ What is a Class 3 Digital Signature Certificate?

A Class 3 DSC is the highest-level Digital Signature used for authentication in India. It is issued by Government Licensed Certifying Authorities (CAs) and stored on a USB Crypto Token for security.

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⭐ Who Needs a Class 3 DSC?

NRIs or Foreign Citizens require a DSC if they:

• Are Directors/Authorized Signatories of Indian firms
• Need to file MCA (ROC) forms
• File Income Tax / TDS returns
• Participate in e-tenders or e-auctions
• Use DGFT for export-import activities
• File documents with IEPF, GST, RERA, etc.
• Need secure-signing for Indian legal contracts

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⭐ Step-by-Step Process for NRI & Foreign Citizens to Get Class 3 DSC

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Step 1: Choose the Correct DSC Category

Select based on your role:

• Individual DSC — For personal or professional filings
• Organizational DSC — For company/firm authorization

Validity options:

• 2 years (commonly used)
• 3 years

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Step 2: Select a Certifying Authority (CA)

Licensed Indian CAs include:

• eMudhra
• Capricorn
• Sify
• VSign
• Pantasign
• IDSign

NRIs & Foreign Citizens must choose one that supports overseas issuance.

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Step 3: Gather Required Documents

A) Identity Proof (Any One)

• Passport (mandatory if NRI/foreigner)
• OCI/PIO Card (if applicable)

B) Address Proof (Any One)

• Passport (with address)
• Foreign utility bill (not older than 3 months)
• Foreign bank statement
• Residence permit / PR card
• NRE/NRO Bank Statement (for NRIs)

C) Additional for Organizational DSC

• Board Resolution/Authorization Letter
• Company Registration Certificate
• PAN & GST (if applicable)

D) Photograph & Signatures

• Passport-size photo
• Specimen signature

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Step 4: Complete DSC Online Application Form

These details are required:

• Full name as per passport
• Email ID
• Country of residence
• Mobile number with country code
• Passport number
• Date of birth
• Role (Individual/Director/Authorized Signatory)

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Step 5: Perform Video / Biometric / OTP Verification

Verification options vary by CA:

✔ Video KYC Verification
Applicant must:

• Show passport to camera
• Read verification code
• Confirm basic details

✔ Biometric Authentication (optional)
Using fingerprint scanner (rare for foreigners)

✔ Email & Mobile OTP
For additional authentication

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Step 6: Submit Documents for Attestation

Document attestation requirements depend on jurisdiction:

For Foreign Citizens

Documents must be:

• Notarized, or
• Consular attested, or
• Apostilled (Hague Convention countries)

For NRIs

Documents should be:

• Notarized in India, or
• Consular attested, or
• Attested by Indian Bank (NRE/NRO)

Check with CA as requirements may vary country-wise.

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Step 7: Pay DSC Fees

Approximate cost:

• ₹2,500 – ₹7,000 for Individual DSC (2 years)
• ₹3,000 – ₹10,000 for Organizational DSC (2 years)

Charges vary by CA, token, and validity.

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Step 8: Issuance of Digital Signature & Token Delivery

Once verified:

✔ DSC Certificate Issued: 1–5 days
✔ Hardware Token Dispatched: 5–15 days (international courier)

Token examples:

• Aladdin Token
• Epki Token
• WatchData Token

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Step 9: Install & Use DSC

Requirements:

• USB crypto token
• DSC management driver
• Browser configuration (for MCA & DGFT portals)

Supported browsers:

• Chrome
• Firefox
• Edge (with plugins)
• Internet Explorer (for legacy MCA)

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⭐ Common Use Cases for NRIs & Foreign Citizens

Use Case	Portal
Company Incorporation	MCA/ROC
Director KYC (DIR-3 KYC)	MCA
Tax Filing	Income Tax Portal
Tenders / Auctions	GeM, CPPP
Import-Export Filings	DGFT
Legal e-contracts	eSign/Contract Tools
Asset Transfers	IEPF, RERA

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⭐ Common Mistakes to Avoid

❌ Using un-attested foreign documents
❌ Mismatch between passport and application
❌ No country code in mobile number
❌ Using DSC without configuring browser drivers
❌ Selecting wrong DSC category (Org vs Individual)

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⭐ Benefits of Class 3 DSC for NRI/Foreign Citizens

✔ Legally valid under IT Act
✔ Accepted by all major Indian portals
✔ Secure authentication for filings
✔ Faster compliance processing
✔ Required for cross-border business setup in India

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Disclaimer

This blog is for informational purposes only and does not constitute legal or tax advice. DSC rules, documentation, and pricing may change. Readers should verify details with an authorized Certifying Authority or consult a qualified professional before proceeding.

Introduction to LEI Registration

A Legal Entity Identifier (LEI) is a 20-character global identification code used to uniquely identify legal entities participating in financial transactions. LEI registration has become mandatory for several financial and regulatory transactions in India as per directions of the Reserve Bank of India.

This Saving Mantra guide explains the step-by-step process for LEI registration in India, covering applicability, documentation, timelines, and renewal requirements for businesses, banks, NBFCs, corporates, trusts, and institutions.

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What Is LEI?

LEI is a globally recognized identifier issued under the framework of the Global Legal Entity Identifier Foundation (GLEIF).
In India, LEIs are issued through authorized Local Operating Units such as Legal Entity Identifier India Ltd (LEIL).

The LEI helps regulators and counterparties:

• Identify entities accurately
• Improve transparency in financial markets
• Reduce systemic financial risks

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Who Needs LEI Registration in India?

LEI registration is mandatory or required for:

• Companies, LLPs, and firms
• Banks, NBFCs, and financial institutions
• Entities involved in large-value transactions
• Participants in RBI-regulated payment systems
• Borrowers above specified exposure thresholds
• Entities dealing in derivatives, bonds, or money markets

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Benefits of LEI Registration

• Mandatory compliance with RBI regulations
• Smooth banking and financial transactions
• Global recognition of entity identity
• Reduced risk of transaction rejections
• Improved credibility with banks and regulators

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Step-by-Step Process for LEI Registration in India

Step 1: Check LEI Applicability

Confirm whether LEI is required based on:

• Nature of business
• Transaction type
• RBI circular applicability
• Banking or market participation

Banks usually notify customers if LEI is mandatory.

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Step 2: Identify Authorized LEI Issuer

In India, LEI registration is done through:

• LEIL (Legal Entity Identifier India Ltd)
  Other global issuers may also be used if permitted.

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Step 3: Prepare Required Documents

Documents generally required include:

• Certificate of incorporation / registration
• PAN of the entity
• Address proof
• Details of directors / partners / trustees
• Authorization letter
• Latest audited financial statements
• Bank account details

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Step 4: Online Application Submission

• Visit LEI issuing authority portal
• Fill entity details (legal name, address, structure)
• Upload required documents
• Verify parent or ownership information (if applicable)

Accuracy is critical to avoid rejection or delays.

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Step 5: Payment of LEI Fees

• Pay applicable registration fee online
• Fees vary based on validity and issuer
• Lower fees for renewals compared to fresh registration

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Step 6: Verification & Validation

• Issuing authority validates documents
• Cross-checks legal and financial data
• May seek clarifications or corrections

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Step 7: Issuance of LEI Code

Once approved:

• 20-character LEI code is issued
• LEI details are published in global LEI database
• Entity can use LEI for all applicable transactions

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Validity & Renewal of LEI

• LEI validity: 1 year
• Annual renewal is mandatory
• Non-renewal may lead to lapsed LEI
• Lapsed LEI can result in transaction blocks by banks

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Time Required for LEI Registration

• Standard processing time: 1 to 5 working days
• Faster if documents are complete and accurate

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Common Reasons for LEI Application Rejection

• Mismatch in entity details
• Incorrect ownership information
• Incomplete documentation
• Authorization issues
• Non-payment or delayed payment

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LEI Compliance & RBI Linkage

LEI is linked with:

• Large-value payment transactions
• RTGS / NEFT / derivative transactions
• Credit exposure reporting
• Regulatory reporting requirements

Non-compliance may lead to transaction denial or regulatory issues.

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How Saving Mantra Helps

Saving Mantra provides end-to-end LEI registration and renewal services, including:

• Applicability assessment
• Documentation support
• Online application filing
• Follow-ups and corrections
• Annual LEI renewal reminders

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Disclaimer

This article is for informational purposes only and does not constitute legal, financial, or regulatory advice. LEI applicability, fees, and RBI requirements may change from time to time. Readers are advised to consult qualified professionals before proceeding. Saving Mantra shall not be responsible for actions taken based on this information.

Saving Mantra Blog: Step-by-Step Process for Permanent Account Number (PAN) for NRI in India

A Permanent Account Number (PAN) is essential for Non-Resident Indians (NRIs) if they earn income in India or need to conduct financial transactions. Whether you want to invest, buy property, file ITR, or avoid higher TDS, having an NRI PAN simplifies compliance and reduces tax burdens.

This Saving Mantra guide explains the complete step-by-step process, documents required, fees, common mistakes, and expert tips to ensure smooth approval.

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⭐ What is an NRI PAN?

An NRI PAN is a 10-digit alphanumeric number issued by the Income Tax Department of India. NRIs must apply under the Foreign Citizen / NRI category using Form 49AA.

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⭐ When Does an NRI Need PAN?

You need a PAN in India if:

• You earn rental income in India
• You invest in mutual funds, equity, NPS, or fixed deposits
• You purchase or sell immovable property
• You receive payments subject to TDS
• You want to avoid higher TDS @20% due to no PAN
• You want to file an Income Tax Return (ITR)

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📌 Step-by-Step Process to Apply for PAN for NRI in India

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Step 1: Determine the Correct Application Category

NRIs should choose:

✔ Form 49AA — For Foreign Citizens/NRI Category

You can apply through:

• NSDL (Protean) portal
• UTIITSL portal

Both are government-authorized.

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Step 2: Keep Required Documents Ready

The documentation depends on the NRI’s residential status and nationality.

A) Required Identity Proof (Any One)

• Copy of Passport (mandatory for NRIs)
• OCI / PIO Card (if applicable)

B) Proof of Address (Any One)

• Passport (with overseas address)
• Overseas bank statement
• NRE/NRO account statement
• Residence permit from foreign country
• Utility bills (not older than 3 months)

C) Photographs

• Two recent passport-size photos (white background preferred)

D) Additional for Foreign Citizens

If not holding Indian citizenship, you also need:

• Applicant’s signature on the form
• Apostilled / Consular attested documents (if required by country)

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Step 3: Start the Online PAN Application

1. Visit the NSDL/Protean or UTIITSL website
2. Select “PAN for Foreign Citizens” → Form 49AA
3. Fill in the details accurately:

• Full name
• Email ID
• Foreign address
• Indian communication address (if applicable)
• Date of birth
• Father’s name
• Passport number

(Ensure spelling matches exactly as per passport.)

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Step 4: Upload Documents

Upload scanned copies of:

• Passport
• Overseas address proof
• Photograph
• Signature specimen

Recommended format: JPG / JPEG / PDF
File size: As per portal guidelines

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Step 5: Pay PAN Application Fees

Fee depends on the communication address:

✔ For Overseas Address:

₹1,039 approx. (varies slightly)

✔ For Indian Address:

₹72–₹110

Payment modes available:

• Credit card
• International card
• Debit card
• Net banking
• Demand Draft (overseas applicants only)

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Step 6: Submit and Save the Acknowledgment

After successful submission:

• Download 15-digit acknowledgment number
• Print the acknowledgment form
• Paste photographs
• Sign in the designated box

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Step 7: Courier Documents to NSDL/UTIITSL (If Required)

Some countries require physical documents to be couriered.

Courier to:
Protean eGov Technologies Limited (NSDL) or UTIITSL PAN processing center.

(Address mentioned on acknowledgment receipt.)

Send within 15 days of online application.

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Step 8: Track PAN Application Status

You can track status on:

• NSDL/Protean PAN tracking page
• UTIITSL tracking page

Use your acknowledgment number.

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Step 9: Receive Your PAN Card

Timeline:

• Digital e-PAN: within 4–7 working days
• Physical PAN card (international courier): 10–20 working days

E-PAN is valid for all Indian financial transactions.

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⭐ Tips to Ensure Fast Approval

• Use passport as both ID and address proof for simplicity
• Ensure signature matches passport signature
• Upload clear scanned documents (no blur or shadows)
• Avoid giving both Indian & foreign address (choose one)
• Do not use Indian phone number if overseas
• Do not leave mandatory fields blank

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⭐ Common Mistakes NRIs Should Avoid

❌ Uploading wrong-sized photos
❌ Mismatch between passport & PAN form details
❌ Incorrect country code in the phone number
❌ Using Indian address without valid Indian proof
❌ Submitting expired documents

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📌 Why NRIs Should Not Delay Getting PAN

• Avoids high TDS on investments & property income
• Required for sale/purchase of real estate
• Required for repatriation of funds
• Makes compliance with NRI tax rules easier
• Enables seamless investment in Indian markets

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Disclaimer

This blog is for informational purposes only and should not be considered professional tax or legal advice. Tax rules and documentation requirements may change. Please consult a qualified professional or official government website before making financial decisions.