商業企業是從事生產和/或分配商品和服務以賺取利潤和獲取財富的經濟機構. 它包括大量活動，可分為兩大類，即工業和商業. 每個企業家都致力於創辦一家企業並將其打造成為一家成功的企業。.

工業局是不同州的樞紐機構，負責協助指導新創業家在相關州創辦工業單位. 它們為行業和其他機構之間提供行業投入的接口，使企業家能夠從單一窗口獲得來自不同部門的不同行業批准和許可。.

商業金融是指企業家開展與其商業組織相關的各種活動所需的資金和金錢支持. 企業生命週期的每個階段都需要它. 雖然企業所需資金的金額取決於業務性質和規模，但對於任何形式的工業企業（無論小型、中型或大型）來說，及時充足的資金供應都是必不可少的。. 印度的金融體係可分為貨幣市場與資本市場. 在監管貨幣市場運作方面，印度儲備銀行（RBI）是最高權力機構，而印度證券交易委員會（SEBI）則負責監督資本市場的運作.

企業家為其企業籌集資金的系統的主要組成部分是: -

a) Venture Capital: Venture Capital is an important source of finance for those small and medium-sized firms Venture capitalists comprise of professionals of various fields. They provide funds (known as Venture Capital Fund) to these firms after scrutinizing the projects.

b) Banks: A bank is an institution that accepts deposits of money from the public, which are repayable on demand and withdrawable by cheque. Such deposits are used for lending to others and not for financing its own business of any kind. The term lending includes both direct lending to borrowers and indirect lending through investment in open market securities. 

c) Government Schemes: An entrepreneur requires a continuous flow of funds not only for setting up of his/ her business, but also for successful operation as well as regular upgradation/ modernization of the industrial unit. To meet this requirement, the Government (both at the Central and State level) has been undertaking several steps like setting up of banks and financial institutions; formulating various policies and schemes, etc. All such measures are specifically focused towards the promotion and development of small and medium enterprises

d) Non-Banking Financial Companies: Non-banking financial companies (NBFCs) are fast emerging as an important segment of Indian financial system. It is an heterogeneous group of institutions (other than commercial and co-operative banks) performing financial intermediation in a variety of ways, like accepting deposits, making loans and advances, leasing, hire purchase, etc. They raise funds from the public, directly or indirectly, and lend them to ultimate spenders. 

e) Financial Institutions: The Government of India, in order to provide adequate supply of credit to various sectors of the economy, has evolved a well-developed structure of financial institutions in the country. These financial institutions can be broadly categorized into All India institutions and State level institutions, depending upon the geographical coverage of their operations. At the national level, they provide long and medium term loans at reasonable rates of interest. 

法律是任何國家成功的商業環境不可或缺的一部分. 它們反映了該國政府結構的政策框架和思維方式. 在印度，規範公司所有相關事務的最重要法律是 1956 年的《公司法》. 它包含有關公司成立、董事和經理的權力和責任、籌集資金、召開公司會議、維護和審計公司帳目、檢查和調查公司事務的權力、公司的重組和合併，甚至公司的清盤的規定.

1872 年的《印度合約法》是另一項規範公司所有交易的立法. 它規定了有關合約的訂立和可執行性的一般原則；管理協議和要約條款的規則；各類合同，包括賠償和保證合同、寄售和質押合同以及代理合同. 它還包含有關違反合約的規定.

其他主要立法有：1951 年《工業（發展及監管）法》；工會法； 2002 年《競爭法》； 1996年《仲裁和調解法》； 1999年《外匯管理法》（FEMA）；與智慧財產權有關的法律；以及與勞工福利相關的法律；.

印度擁有完善的稅收結構. 根據印度憲法的規定，徵稅權分配給三級政府. 聯邦政府有權徵收的主要稅種/關稅包括: -

a) 所得稅（農業所得稅除外，該稅由州政府徵收）

b) 關稅、中央消費稅和銷售稅以及

c) 服務稅

州政府徵收的主要稅種是: -

a) 銷售稅（州內商品銷售稅）,

b) 印花稅（財產轉讓稅）,

c) 國家消費稅（酒精生產稅）,

d) 土地稅（對用於農業/非農業用途的土地徵收）,

e) 娛樂稅和職業稅.

地方機構有權徵收: -

a) 不動產稅（建築物等）,

b) 入市稅（對在地方機構區域內使用/消費的商品徵收的稅）,

c) 市場稅和

d) 供水、排水等公共設施的稅金/使用費.

如需了解更多信息，請訪問: -

a) Taxation of Individuals - Link

b) Taxation of Partnerships - Link

c) Taxation of Corporates - Link

d) Taxation of other forms of Business Entities - Link

e) Service Tax - Link

f) TDS, TCS, TAN - Link