The spouse of an expatriate can now work in India and such visas can now be converted in India itself. Similarly, an expatriate may not be required to return to his home country and obtain a new visa in case of inter-company movements.
Conversion of a dependent visa into employment visa of spouse. The spouse of a foreign national is allowed to visit India on a dependent (?X?) visa. The holder of this visa cannot undertake any business or economic activity or accept any employment in India.
According to a recent change, the spouse of the foreign national who is on secondment to India, can get the dependent visa converted into an employment visa in India on meeting the following conditions: The spouse has a valid employment visa; the spouse satisfies all conditions laid down for grant of employment visa in India; and the application for conversion is supported by a favourable report from jurisdictional Foreigners? Registration Office.
Visa stamping on change of employer in India. A foreign national is now permitted to change his employer in India if it is approved by the ministry of home affairs (MHA).
The applications may be considered by MHA if the following mentioned conditions are satisfied: The foreign national holds a senior/skilled position in India; the change of employer is between registered holding company and its subsidiaries or vice-versa or subsidiaries of a registered holding company; and the application is supported by a certificate of holding/subsidiary relationship, a justification letter, and a no-objection certificate, etc.
Visa stamping if the company’s name changes. The name of the Indian company, which sponsors the visa, is mentioned on the passport of a foreign national.
MHA has clarified that in case there is a change in the name of the Indian company on account of merger, acquisition, change in legal structure, etc, a requisite visa stamping indicating the new name of the company has to be made on the passport/visa of the foreign national.
Clarity on the definition of salary. The visa guidelines provide that an employment visa may be granted to a foreign national only if his ?salary? is in excess of $25,000 per annum.
The MHA has clarified that for working the salary limit: In addition to salary and other allowances paid in cash, the value of perquisites like rent free accommodation, etc, which form part of salary for the purpose of calculating income tax may be taken into account.
Perquisites that are not included for calculating the income tax should not be taken into account for working out the salary threshold limit.
The author is director, tax and regulatory services, KPMG
