Choose a lawful entry route, compare delivered operating economics and stage capital against evidence. This shared guide accompanies state jurisdiction editions.
No investor nationality, beneficial ownership chain, product/HS code, investment size, export share or proposed operating model has been supplied. This guide therefore provides a screening framework, not a tailored eligibility opinion.
FDI: permission before location
Press Note 2 (2026), dated 15 March, replaces paragraph 3.1.1 of the FDI policy: the beneficial-owner assessment is at the investor-entity level using PML rules, with cumulative rights and control tests, including ultimate effective control of the Indian investee. Government approval remains required for restricted land-border investors/control. The Ministry confirms the consequential FEMA amendment was notified on 1 May 2026 and that qualifying non-controlling land-border ownership up to 10% can use the automatic route subject to sector conditions and reporting. The 4 May SOP requires that reporting BEFORE inward remittance, or before the relevant transaction where there is no inward remittance. Treat PN 3(2020) as historical, not the current complete rule.
Press Note 3 (2026) concerns export-only inventory e-commerce, not the land-border change. The Ministry confirms an FTP framework through Notification 27/2026-27 and Public Notice 25/2026-27 dated 5 August 2026: registered Exporters-on-Record can handle goods manufactured/produced in India against confirmed overseas orders, with segregated traceable inventory and no domestic diversion.
An Indian subsidiary/JV company is one available manufacturing structure; LLP eligibility is conditional under FDI rules. MCA uses SPICe+ for company incorporation, and RBI FIRMS supports foreign-investment reporting forms.
The Income-tax Act 2025 took effect on 1 April 2026; earlier-year matters remain subject to transitional savings. This draft does not validate a current project-specific corporate rate, treaty rate or tax holiday.
DGFT EPCG can support qualifying capital-goods imports against export obligations. Customs systems distinguish EPCG, Advance Authorisation/DFIA, warehousing/MOOWR and origin verification categories. These are separate regimes with different compliance economics.
Central incentives: selective, conditional and time-bound
PLI covers specified sectors; it is not a general grant to all foreign investors. Textiles Round 4 is announced for 1 November–31 December 2026 for MMF apparel, MMF fabrics and technical textiles, with revised Part 2 minimum turnover of ₹100 crore and Round-4 tenure through FY 2033-34.
NSWS Know Your Approvals helps identify central/state approvals. Scheduled EIA projects beyond applicable thresholds require prior environmental clearance; the project must be screened against current instruments.
The Ministry of Labour states the four Labour Codes became effective on 21 November 2025. India Visa Online separately identifies business and employment visa categories.
Site diligence: verify the plot, not a state average
Infrastructure and approval portals are discovery tools. A state ranking or mapped industrial park is not evidence of a particular plot's deliverable title, services or completion date.
Public policy cannot establish demand, credit availability, currency protection or a particular project's return.
Central scheme and timing matrix
Textiles PLI Round 4
Review status. Official window confirmed; project eligibility unverified
Terms. Production-linked incentive subject to approval and qualifying performance; rate/cap not independently verified
Conditions. Round-4 tenure through FY 2033-34; existing Round 1–3 participants may migrate only if no incentive claimed/received and existing applications withdrawn; verify detailed operative amendments
Window / version. Announced open 1 November–31 December 2026; portal functionality not independently tested
Eligible audience. MMF apparel, MMF fabrics and technical textiles under applicable guidelines; revised Part 2 minimum turnover ₹100 crore
Terms. Qualifying capital goods at zero customs duty; IGST/cess treatment subject to revenue notification
Conditions. Generally export obligation 6 times duties/taxes/cess saved within 6 years; average export obligation and actual-user conditions also apply; exceptions/amendments must be checked
Window / version. Authorisation route; hosted FTP chapter states import validity 24 months, no revalidation
Eligible audience. Manufacturer exporters, merchant exporters linked to supporting manufacturers and eligible service providers
Review status. Analytical instruction; source from each state dossier
Terms. Only approved net benefits after caps, exclusions and timing
Conditions. Check whether pre-registration/pre-investment approval is required; central/state stacking may be restricted; reimbursements are not upfront cash
Window / version. State scheme and amendment-specific
Eligible audience. Project-specific state classification, district/location, investment and employment tests
UNNATI 2024 — April 2026 amendment
Review status. Applications closed 30 September 2026; 31 March 2027 is the registration-grant deadline, not a fresh application deadline.
Terms. Capital, interest and manufacturing-linked mechanisms remain subject to approval. No fresh application window is established at 1 November 2026.
Conditions. ClausesF andJ replace health/eco tourism with cruise ship/houseboat services; IT/ITeS is restricted to data centres; add ropeways/amusement parks/rides; omit vocational/digital education, fintech/financial services, BPO and listed primary-healthcare/agriculture technology-oriented startup categories. These omitted categories are not current UNNATI-eligible sectors. ClauseG amends 8.10 to reference State Government schemes and expressly allows additional state top-up subject to disclosure of UNNATI benefits. Read with original 8.10; not blanket unlimited stacking. ClauseE addresses same-GSTIN manufacturing expansion at another location within the same NE state and zone basis. ClauseH addresses multiple GST registrations,₹ 250 crore entity-in-state ceiling and 15% positive appraisal-value deviation subject to overall/budget limits. Amendment says effective from notification; reviewed text does not expressly resolve protection/transitional treatment of every earlier application/registration. Earlier vested benefits are not automatically denied retrospectively. Review registration date, sanction and transition position individually.
Window / version. ClauseC substitutes application deadline 30 September 2026. ClauseD substitutes grant-of-registration deadline 31 March 2027. Grant deadline is not permission for fresh applications after application deadline. No fresh opening established as of 1 November 2026.
Eligible audience. Eight North Eastern states; project, activity, registration and sanction-specific.
FDI gap narrowed: PN 2(2026), current SOP and PN 3(2026) downloaded and verified. Separate 1 May 2026 FEMA gazette original, subsequent NDI consolidated amendments, PN 1(2026) insurance instrument and investor-specific sector/PML-rule application have not been fully reconciled. Do not provide an exhaustive current cap table or individual route opinion.
Detailed current corporate tax regime/rates, treaty and repatriation treatment require investor-specific review under 2025 Act/FinanceAct 2026.
PLI Textiles Round 4 operative guideline/amendment PDF not yet retrieved; release confirms window but not complete benefit mechanics.
GST rate/HS classification, origin rules, product quality-control orders, individual state Labour Code rules and environmental category are not established for an unspecified product/site.
No promised subsidy, credit decision, visa approval, utility capacity, land availability or return on investment.
