Chartered Accountants◆Practising since 2016

UAE to India · Trade and sectors

Trade agreements and sector rules for UAE investors

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

The India–UAE CEPA took effect on 1 May 2022, and a bilateral investment treaty followed on 31 August 2024. Foreign investment from the UAE is on the automatic route in most sectors. UAE investors are most active in logistics and ports, real estate development and infrastructure, food and retail.

What is specific to UAE companies

The CEPA has applied since 1 May 2022 and an investment treaty since 31 August 2024. GIFT City suits UAE financial groups serving international clients.

Sectors

  • Logistics and ports
  • Real estate development and infrastructure
  • Food and retail
  • Financial services and GIFT City

A trade agreement does not change FDI caps, FEMA pricing or RBI reporting.

Our services

How SU and Company helps

We assess whether a GIFT City unit or a mainland company fits the business and set up the chosen entity.

  • IFSC versus mainland comparison
  • Entity incorporation
  • Accounting, tax and compliance after set-up

Questions

Does a trade agreement change FDI rules?

No. Tariffs and services access change; FDI policy, sector caps and FEMA reporting still apply.

General information as at 5 November 2026, not advice for a particular case. Indian and UAE rules change often; confirm the current position before acting. UAE law points should be confirmed with a UAE adviser.

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