ᱢᱤᱛ ᱵᱤᱡᱱᱚᱥ ᱩᱫᱷᱚᱢ ᱫᱚ ᱢᱤᱛ ᱚᱨᱛᱷᱤᱠ ᱥᱟᱸᱥᱛᱷᱟᱱ ᱠᱟᱱᱟ ᱡᱟᱦᱟᱱ ᱫᱚ ᱞᱟᱜᱷ ᱠᱟᱢᱟᱣ ᱟᱨ ᱫᱷᱚᱱ ᱧᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱡᱤᱱᱤᱥ ᱠᱩ ᱟᱨ ᱥᱮᱣᱟ ᱠᱩ ᱨᱮᱭᱟᱜ ᱩᱛᱯᱟᱫᱚᱱ ᱟᱨ /ᱟᱨᱵᱟᱝᱠᱷᱟᱱ ᱦᱟᱴᱤᱧ ᱨᱮ ᱞᱟᱜᱟᱣ ᱟᱠᱟᱱᱟ. ᱱᱚᱣᱟ ᱨᱮ ᱟᱰᱤ ᱵᱟᱲᱛᱤ ᱞᱮᱠᱷᱹᱟ ᱨᱮ ᱠᱟᱹᱢᱤᱦᱚᱨᱟ ᱥᱮᱞᱮᱫ ᱢᱮᱱᱟᱜ-ᱟ ᱡᱟᱦᱟᱱ ᱫᱚ ᱵᱟᱨ ᱵᱳᱨᱰ ᱥᱨᱮᱱᱤ ᱠᱩ ᱢᱟᱱᱮ ᱩᱫᱷᱳᱜ ᱟᱨ ᱵᱟᱱᱤᱡᱭ ᱨᱮ ᱦᱟᱴᱤᱧ ᱫᱟᱲᱤᱭᱟᱜ-ᱟ. ᱢᱤ~ᱢᱤᱛ ᱩᱫᱷᱚᱢᱤᱭᱟᱜ ᱞᱚᱠᱪᱷᱚ ᱵᱤᱡᱱᱚᱥ ᱮᱛᱚᱦᱚᱵ ᱞᱟᱹᱜᱤᱫ ᱟᱨ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱢᱤᱛ ᱥᱚᱯᱷᱹᱚᱞ ᱣᱮᱵᱥᱟᱭᱤᱠ ᱵᱮᱱᱟᱣ ᱨᱮᱭᱟᱜ ᱠᱟᱱᱟ.

The Directorates of Industries are the nodal agencies in different States which assist and guide new entrepreneurs in starting up an industrial unit in the concerned State. They provide an interface between industry and other agencies for industry inputs and enable the entrepreneur to get different industrial approvals and clearances from various departments at a single point-Single Window.

ᱵᱤᱡᱱᱚᱥ ᱣᱤᱛᱤᱭᱚ ᱨᱮᱭᱟᱜ ᱯᱚᱱᱡᱟᱭ ᱢᱮ ᱡᱟᱦᱟᱱ ᱩᱫᱷᱚᱢ ᱫᱟᱨᱟᱭ ᱛᱮ ᱟᱯᱱᱟᱨ ᱣᱮᱵᱥᱟᱭᱤᱠ ᱥᱟᱝᱜᱟᱴᱚᱱ ᱠᱷᱚᱱ ᱥᱟᱢᱵᱚᱱᱫᱷᱤᱛ ᱢᱮᱱᱟᱜ ᱟᱰᱤ ᱜᱚᱴᱮᱜ ᱠᱟᱹᱢᱤᱦᱚᱨᱟ ᱠᱩ ᱞᱟᱹᱜᱤᱫ ᱞᱟᱜᱛᱤᱭᱟᱜ ᱫᱷᱚᱱ ᱟᱨ ᱢᱳᱫᱨᱤᱠ ᱜᱚᱲᱚ ᱠᱷᱚᱱ ᱢᱮᱱᱟᱜ-ᱟ. ᱵᱤᱡᱱᱚᱥ ᱡᱤᱣᱚᱱ ᱪᱚᱠᱨᱚ ᱨᱮ ᱢᱤ~ᱢᱤᱛ ᱪᱚᱨᱚᱱ ᱨᱮ ᱱᱚᱣᱟ ᱞᱟᱜᱛᱤᱭᱟ. Though the amount of the capital needed by an enterprise depends upon the nature and size of the business, but its timely and adequate supply is indispensable for any form of industrial set up (whether small, medium or large). The financial system in India can be categorized into money market and capital market. ᱯᱚᱭᱥᱟ ᱵᱟᱡᱟᱨ ᱨᱮ ᱥᱟᱱᱪᱟᱞᱚᱱ ᱨᱮ ᱢᱤᱛ ᱨᱚᱠᱚᱢ ᱵᱟᱝ ᱞᱟᱹᱜᱤᱫ, ᱵᱷᱟᱨᱚᱛᱤᱭ ᱨᱤᱡᱟᱨᱵ ᱵᱮᱸᱠ (RBI) ᱥᱟᱨᱣᱳᱪ ᱯᱨᱟᱫᱷᱤᱠᱨᱚᱱ ᱠᱟᱱᱟ, ᱡᱚᱠᱷᱚᱱ ᱵᱷᱟᱨᱚᱛᱤᱭᱚ ᱯᱚᱨᱛᱤᱵᱷᱩᱛ ᱟᱨ ᱣᱤᱱᱤᱭᱚᱢ ᱵᱳᱨᱰ (SEBI) ᱯᱩᱱᱡᱤ ᱵᱟᱡᱟᱨ ᱨᱮ ᱠᱟᱢᱠᱟᱡ ᱨᱮᱭᱟᱜ ᱮ ᱱᱤᱜᱨᱟᱱᱤᱭᱟ.

ᱯᱨᱟᱱᱟᱞᱤ ᱨᱮ ᱟᱥᱚᱞ ᱜᱷᱟᱴᱚᱠ ᱡᱟᱦᱟᱭ ᱫᱟᱨᱟᱭ ᱛᱮ ᱢᱤᱛ ᱣᱮᱵᱥᱟᱭᱤᱠ ᱟᱯᱱᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱫᱷᱚᱱ ᱡᱩᱴᱮᱣ ᱫᱟᱲᱤᱭᱟᱜ-ᱟᱭ: -

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. 

Legal aspects are an indispensable part of a successful business environment in any country. ᱩᱱᱠᱩ ᱱᱤᱛᱤ ᱜᱟᱛ ᱯᱷᱨᱮᱢᱣᱟᱨᱠ ᱟᱨ ᱚᱱᱟ ᱫᱤᱥᱚᱢ ᱨᱮᱭᱟᱜ ᱥᱚᱨᱠᱟᱨᱤ ᱵᱮᱱᱟᱣ ᱨᱮᱭᱟᱜ ᱢᱟᱤᱸᱰ-ᱥᱮᱴ ᱠᱚ ᱩᱫᱩᱜᱟ. ᱵᱷᱟᱨᱚᱛ ᱨᱮ, ᱠᱚᱢᱯᱟᱱᱤ ᱥᱟᱸᱣ ᱥᱚᱢᱵᱚᱸᱫᱷ ᱡᱚᱛᱚ ᱯᱟᱦᱞᱩ ᱠᱚ ᱠᱚᱵᱚᱡ ᱦᱚᱪᱚᱣᱟᱜ ᱡᱚᱛᱚ ᱠᱷᱚᱱᱢᱚᱦᱚᱛᱟᱱ ᱟᱤᱱ ᱠᱚᱢᱯᱟᱱᱤ ᱟᱫᱷᱤᱱᱤᱭᱚᱢ,, 1956 ᱠᱟᱱᱟ. It contains provisions relating to formation of a company, powers and responsibilities of the directors and managers, raising of capital, holding company meetings, maintenance and audit of company accounts, powers of inspection and investigation of company affairs, reconstruction and amalgamation of a company and even winding up of a company.

ᱵᱷᱟᱨᱚᱛᱤᱭᱚ ᱴᱷᱤᱠᱟ ᱟᱫᱷᱤᱱᱤᱭᱚᱢ, 1872, ᱢᱤᱫ ᱟᱨ ᱮᱴᱟᱜ ᱟᱤᱱ ᱢᱮᱱᱟᱜ ᱟᱚᱠᱟ ᱡᱟᱦᱟᱸ ᱠᱚᱢᱯᱟᱱᱤ ᱨᱤᱱ ᱡᱚᱛᱚ ᱮᱯᱮᱢ ᱠᱚ ᱠᱚᱵᱚᱡ ᱠᱚᱣᱟ. ᱱᱚᱣᱟ ᱚᱱᱩᱵᱚᱱᱫᱷ ᱠᱩ ᱨᱮᱭᱟᱜ ᱜᱟᱹᱴᱚᱱ ᱟᱨ ᱥᱚᱢᱵᱷᱟᱣ ᱠᱷᱚᱱ ᱥᱟᱢᱵᱟᱱᱫᱷᱤᱛ ᱥᱟᱫᱷᱟᱨᱚᱱ ᱥᱤᱫᱷᱟᱸᱛ ᱠᱩᱭ ᱥᱮᱛᱟ; ᱢᱤᱛ ᱥᱚᱢᱡᱷᱳᱛᱟ ᱟᱨ ᱯᱨᱟᱥᱛᱟᱣ ᱨᱮᱭᱟᱜ ᱯᱨᱟᱵᱚᱱᱫᱷᱚᱱ ᱠᱩ ᱥᱟᱢᱲᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱱᱤᱭᱚᱢ; ᱪᱷᱚᱛᱤᱯᱩᱨᱛᱤ ᱟᱨ ᱜᱮᱨᱮᱸᱴᱤ, ᱡᱟᱢᱟᱱᱚᱛ ᱟᱨ ᱯᱚᱨᱛᱤᱜᱭᱟ ᱟᱨ ᱮᱡᱮᱸᱥᱤ ᱥᱟᱦᱟᱸᱣ ᱛᱮ ᱟᱰᱤ ᱞᱮᱠᱟᱱᱟᱜ ᱚᱱᱩᱵᱟᱱᱫᱷ. ᱱᱚᱣᱟ ᱨᱮ ᱫᱚ ᱢᱤᱛ ᱚᱱᱩᱵᱚᱱᱫᱷ ᱨᱮᱭᱟᱜ ᱩᱞᱮᱸᱜᱷᱚᱱ ᱵᱟᱠᱷᱨᱟ ᱯᱨᱟᱣᱫᱷᱟᱱ ᱦᱚᱸ ᱥᱮᱞᱮᱫ ᱢᱮᱱᱟᱜ-ᱟ.

The other major legislations are:- the Industries (Development and Regulation) Act 1951; Trade Unions Act; the Competition Act, 2002; the Arbitration and Conciliation Act, 1996; the Foreign Exchange Management Act (FEMA),1999; laws relating to intellectual property rights; as well as laws relating to labour welfare.

India has a well-developed tax structure. ᱴᱮᱠᱥ ᱟᱨ ᱜᱚᱱᱚᱝ ᱞᱟᱜᱟᱣ ᱨᱮᱭᱟᱜ ᱫᱟᱲᱤ ᱫᱚ ᱵᱷᱟᱨᱚᱛ ᱨᱮᱭᱟᱜ ᱥᱟᱢᱣᱤᱫᱷᱟᱱ ᱨᱮᱭᱟᱜ ᱯᱨᱟᱣᱫᱷᱟᱱ ᱠᱩ ᱞᱮᱠᱟ ᱛᱮ ᱛᱤᱥᱟᱨ ᱚᱥᱛᱷᱚᱨ ᱠᱩ ᱛᱟᱞᱟ ᱨᱮᱭᱟᱜ ᱩᱞᱴᱮ ᱦᱩᱭᱩᱜ-ᱟ. ᱠᱮᱸᱫᱨᱚ ᱥᱚᱨᱠᱟᱨᱟᱜ ᱟᱥᱚᱞ ᱴᱮᱠᱥ/ ᱠᱟᱨᱛᱣᱭ ᱠᱩ ᱞᱟᱜᱩ ᱨᱮᱭᱟᱜ ᱚᱫᱷᱤᱠᱟᱨ ᱢᱮᱱᱟᱜ-ᱟ: -

ᱚ) ᱤᱱᱠᱚᱢ ᱴᱮᱠᱥ (ᱪᱟᱥᱟ ᱴᱮᱠᱥ ᱵᱟᱜᱤ ᱠᱮᱛᱮᱡ, ᱡᱟᱦᱟᱱ ᱨᱮ ᱨᱟᱡᱭ ᱥᱚᱨᱠᱟᱨ ᱮ ᱞᱟᱜᱟᱣ ᱫᱟᱲᱤᱭᱟᱜ-ᱟ)

ᱛ) ᱥᱤᱢᱮ ᱜᱚᱱᱚᱝ, ᱠᱮᱸᱫᱨᱤᱭᱚ ᱩᱛᱯᱟᱫ ᱜᱚᱱᱚᱝ ᱟᱨ ᱥᱮᱞ ᱴᱮᱠᱥ ᱟᱨ

ᱜ) ᱥᱮᱣᱟ ᱴᱮᱠᱥ

The principal taxes levied by the State Governments are: -

ᱚ) ᱥᱮᱞ ᱴᱮᱠᱥ (ᱡᱤᱱᱤᱥ ᱠᱩ ᱨᱮᱭᱟᱜ ᱚᱱᱛᱚᱨ-ᱨᱟᱡᱤᱭ ᱨᱮ ᱟᱠᱷᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ),

ᱵᱤ) ᱥᱴᱟᱸᱯ ᱰᱤᱭᱩᱴᱤ (ᱥᱚᱢᱯᱚᱛᱤ ᱨᱮᱭᱟᱜ ᱩᱪᱟᱲ ᱨᱮ ᱯᱷᱤᱥ),

ᱥᱤ) ᱨᱟᱡ ᱟᱨᱡᱟᱣ ᱚᱰᱚᱠ ᱯᱷᱤᱥ (ᱯᱟᱨᱩᱣᱟ ᱛᱮᱭᱟᱨ ᱨᱮ ᱯᱷᱤᱥ),

ᱰᱤ) ᱦᱟᱥᱟ ᱨᱟᱡᱚᱥ (ᱪᱟᱥ / ᱵᱮᱜᱮᱨ- ᱪᱟᱥ ᱠᱟᱹᱢᱤ ᱩᱫᱮᱥ ᱞᱟᱹᱜᱤᱫ ᱵᱮᱵᱚᱦᱟᱨᱟᱜᱦᱟᱥᱟ ᱨᱮ ᱠᱷᱟᱡᱱᱟ),

ᱤ) ᱵᱮᱵᱥᱟᱤ ᱟᱨ ᱵᱮᱵᱥᱟ ᱨᱮ ᱨᱟᱹᱥᱤᱠᱟ ᱟᱨ ᱢᱟᱥᱩᱞ ᱨᱮ ᱴᱤᱭᱩᱴᱤ.

The Local Bodies are empowered to levy: -

ᱚ) ᱥᱚᱢᱯᱟᱛᱤ ᱠᱩ (ᱤᱢᱟᱨᱚᱛ ᱠᱩ, ᱟᱨᱠᱩ) ᱨᱮ ᱴᱮᱠᱥ,

ᱛ) ᱟᱠᱴᱨᱳᱤ (ᱴᱚᱴᱟ ᱱᱤᱠᱟᱭ ᱠᱩ ᱨᱮᱭᱟᱜ ᱴᱚᱴᱟ ᱠᱩ ᱵᱷᱤᱛᱨᱤ ᱨᱮ ᱵᱮᱵᱷᱟᱨ/ ᱠᱷᱚᱯᱚᱛ ᱞᱟᱹᱜᱤᱫ ᱢᱟᱞ ᱵᱚᱞᱚᱭ ᱨᱮ ᱴᱮᱠᱥ),

ᱜ) ᱵᱟᱡᱟᱨ ᱨᱮ ᱴᱮᱠᱥ ᱟᱨ

ᱝ) ᱫᱟᱜ ᱟᱯᱩᱨᱛᱤ, ᱫᱟᱜ ᱩᱰᱩᱠ, ᱟᱨᱠᱩ ᱡᱮᱞᱤᱠᱟ ᱵᱮᱵᱷᱟᱨᱟᱜ ᱠᱩ ᱞᱟᱹᱜᱤᱫ ᱴᱮᱠᱥ/ ᱵᱮᱵᱷᱟᱨ ᱠᱩᱣᱟᱜ ᱜᱚᱱᱚᱝ.

ᱵᱟᱲᱛᱤ ᱠᱷᱚᱵᱚᱨ ᱞᱟᱹᱜᱤᱫ, ᱟᱢ ᱧᱮᱞ ᱫᱟᱲᱤᱭᱟᱜ-ᱟ: -

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