This GMS Flash Alert reports on the recently-issued guidelines that provide specifics on the eligibility criteria, validity, quota, special approvals, etc., that apply to India’s Intern visa.
With the intention of meeting industry demands and the changing business needs of various multi-national corporations operating in India, the government of India has issued comprehensive guidelines on the “Intern (I) visa.”1
According to the guidelines, an Intern visa may be sponsored by an Indian company, an educational institution, or a non-governmental organization (NGO). The guidelines provide details on the eligibility criteria, validity, quota, special approvals, and other matters that apply to this visa.
The new guidelines should help bring greater clarity and thereby help clear up many doubts and concerns. Immigration advisers and global mobility professionals charged with the immigration affairs of their international assignees should welcome the issuance of these detailed guidelines and take steps to understand how the guidelines apply to them.
In order to establish eligibility and proper compliance, employers that wish to bring foreign interns into India will need to:
(a) Prior clearance from the Ministry of Home Affairs (MHA) would be required if the:
(i) intern is of a particular nationality,2
(ii) intern intends to pursue an internship with an NGO,
(iii) internship programme involves visits to protected, restricted, and cantonment areas, the state of Jammu and Kashmir, and the North Eastern states.
(b) The Intern visa shall not be issued for internships in certain strategic sectors.3
(c) The income tax laws of India will equally apply to the foreign national interns working in India.
(d) The Intern visa cannot be converted into an Employment visa or any other type of visa. However, the intern has an option to return to his or her home country and apply for a Business visa, Employment visa, etc.
(e) The rules of registration provided in the Foreigners Registration Rules 1992 will be equally applicable to an intern and the intern would be required to register with the Foreigners Regional Registration Office (FRRO)/ Foreigners Registration Office (FRO).
1 For official government documentation regarding the Intern visa (PDF 48 KB), click here. For additional information, see the Web site for the Embassy of India in Berlin, Germany and the Web site for the Consulate General of India in Vancouver, British Columbia, Canada.
Click here if you wish to access additional information on the Web site of the India Passport & Visa Services Center in Australia, VFS Services Australia Pty Ltd. Please note this is a third-party non-governmental Web site. According to the homepage, VFS Services Australia Pty Ltd is a trusted partner to “The Government of India” in Australia and manages the administrative function of the Visa, Passport, OCI, PCC, IDLV & other Miscellaneous Services application process.
For an additional reference, you may access the following news article: J.Jacob, “Getting Indian visa to become easier from April 1: Here is all you need to know,” Hindustan Times (online), 31 March 2017.
2 Nationals of Afghanistan, the People’s Republic of China, Iraq, Nigeria, Somalia, Sudan, or a foreign national of Pakistan origin or stateless person.
3 Defence, telecom, space technology, construction/strategic infrastructure projects, mining, civil aviation, petroleum and natural gas exploration, private security agencies, human rights, nuclear energy, environmental issues and dams.
INR 1 = EUR 0.014
INR 1 = USD 0.0154
INR 1 = GBP 0.012
INR 1 = CAD 0.021
This article is excerpted, with permission, from “Intern visa – Detailed guidelines issued by the Government of India,” in Tax Flash News (16 May 2017), a publication of the KPMG International member firm in India.
* Please note that the KPMG International member firm in the United States does not provide immigration services.
The information contained in this newsletter was submitted by the KPMG International member firm in India.
© 2018 KPMG, an Indian registered partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.