From Mauritius, Indian legal work is handled by signing documents before a Mauritian notary or authority, obtaining an apostille and sending the original to India. Investment into India from Mauritius follows FEMA and the FDI Policy, and treaty benefits are claimed with a tax residency certificate from the Mauritius Revenue Authority. Since the 2016 protocol, India taxes capital gains on shares of Indian companies acquired from 1 April 2017. Families use Indian wills and OCI cards for their Indian ties.
- Document route
- Mauritian notary or authority, then apostille
- Time difference
- IST is 1.5 hours ahead (no daylight saving)
- Foreign judgments in India
- Not reciprocating: fresh suit
- Apostille with India
- In force
An investment gateway and a shared heritage
Mauritius and India share an unusually close relationship. Most Mauritians are of Indian origin, descended largely from indentured labourers and traders who arrived from the nineteenth century onwards, and Hindi, Bhojpuri, Tamil, Telugu, Marathi and Urdu traditions remain part of island life. Families still have ancestral links to Bihar, Uttar Pradesh, Tamil Nadu and other states, and some own or inherit property in India.
Mauritius is also one of the largest sources of foreign direct investment into India by cumulative inflows. Private equity and venture funds, holding companies and family offices based in Mauritius invest in Indian companies, as do Mauritian conglomerates in their own right. The Financial Services Commission regulates the Mauritian side; on the Indian side, the investment must comply with FEMA, the FDI Policy and, for listed securities, SEBI's foreign portfolio investor rules.
Our work for Mauritius clients follows those two strands: corporate and investment matters, and family matters such as wills, OCI cards and Indian income tax. See FDI and FEMA compliance and OCI card issues.
Signing and legalising documents in Mauritius
Mauritius is a party to the Hague Apostille Convention and the apostille is in force with India. A Mauritian public document, or a document signed before a Mauritian notary, receives an apostille from the competent Mauritian authority; check the current office and procedure before you go, as administrative arrangements change. Once apostilled, the document does not need attestation by the High Commission of India.
Mauritian notaries (notaires) are public officers in a civil law tradition and are familiar with documents for foreign use. Corporate documents of Mauritian companies, such as certificates of incorporation, registers of directors and board resolutions, are typically certified and apostilled before being used in India. English is an official language of administration in Mauritius, so many documents need no translation; French documents need an English translation.
| Document | Usual route for Indian use |
|---|---|
| Board resolution or power of attorney of a Mauritian company | Signed and notarised in Mauritius, then apostille |
| Certificate of incorporation or good standing | Certified copy from the Mauritian registry, then apostille |
| Individual power of attorney for Indian property | Signed before a notary, apostille, stamped in India within three months |
Most requested services from Mauritius
Mauritius requests come from two groups. Funds and holding companies need Indian subsidiaries, FDI compliance and startup investment documentation. Mauritian families and Indian residents of Mauritius need help with Indian tax, OCI cards and wills covering property in India.
Indian Subsidiary Setup
Mauritius holding companies and Mauritian groups use Indian subsidiaries to run operating businesses in India.
FDI & FEMA Compliance
Investment from Mauritius into Indian companies must be priced, reported and documented under FEMA.
Investing in Indian Startups
Mauritius-based funds and family offices invest in Indian startups through FEMA-compliant instruments.
NRI Income Tax & DTAA
Indian citizens working in Mauritius and Mauritians with Indian income need treaty-aware tax filings.
OCI Card Issues
Many Mauritians of Indian origin want OCI cards to live, work and own property in India more easily.
Wills & Probate
Mauritian forced heirship and Indian succession law collide unless Indian assets are planned separately.
The India-Mauritius tax treaty after 2016
The India-Mauritius double taxation avoidance agreement dates from 1982. For many years it allowed capital gains on shares of Indian companies to be taxed only in Mauritius, which made Mauritius a preferred route for investment. A protocol signed in 2016 changed this. Gains on shares of Indian companies acquired on or after 1 April 2017 are taxable in India. Shares acquired before that date were grandfathered, and a transition period up to 31 March 2019 allowed a reduced rate subject to a limitation of benefits clause.
A further protocol, signed in 2024, would add a principal purpose test reflecting the OECD's anti-abuse standard; check whether it has entered into force before relying on any treaty position. In any event, Indian tax authorities look closely at substance. A tax residency certificate from the Mauritius Revenue Authority and Form 10F are required to claim treaty benefits, but they may not be sufficient on their own, and India's general anti-avoidance rules can apply to arrangements without commercial substance.
For individuals, the treaty decides which country taxes salary, pensions, rent, interest and gains. Indian citizens working in Mauritius and Mauritians with Indian income need to determine their Indian residential status each year, which depends on days spent in India and, for Indian citizens and persons of Indian origin, the level of Indian income.
Family property, wills and Mauritian judgments
Mauritius is not among the reciprocating territories notified under section 44A CPC, so a Mauritian money judgment is enforced in India by filing a fresh suit on it, tested under section 13 CPC.
Mauritian private law is based on the French Civil Code, with forced heirship rules that reserve shares of an estate for children. Indian law treats succession differently: under section 5 of the Indian Succession Act 1925, immovable property in India is governed by Indian law, while succession to movable property follows the law of the deceased's domicile at death. A Mauritian-domiciled person's Indian flat therefore passes under Indian law, but Indian bank deposits may be affected by Mauritian rules. A separate Indian will, drafted alongside your Mauritian estate plan, avoids most of the conflict; see wills and probate in India.
Where a will has already been proved in Mauritius, Indian courts can grant letters of administration with an authenticated copy of that will annexed, under section 228 of the Indian Succession Act, which avoids proving the will afresh.
Practical points for clients in Mauritius
Mauritius does not observe daylight saving, so India is always one and a half hours ahead. The working days almost completely overlap, which makes calls and same-day turnaround easy.
Indian courts permit appearance and evidence by video link under their rules, and investment filings, tax filings and trademark work are online. Original apostilled documents usually reach India within a week by international courier. The High Commission of India in Port Louis handles passports, visas, OCI applications and consular attestation.
ProudLegal works from Mohali, India, and has no office in Mauritius. For Mauritian corporate, regulatory and tax advice we work with your Mauritian management company, notary or counsel.
All services for clients in Mauritius
NRI Property Law
- Property Disputes
- Encroachment & Illegal Possession
- Partition of Family Property
- Buying & Selling Property
- Title Search & Due Diligence
- Tenant Eviction
- Builder Delay & RERA
Inheritance & Documents
Cross-Border Family Law
- Divorce for NRIs
- International Child Custody
- Maintenance & Alimony
- Marriage Registration
- 498A & Dowry Case Defence
- OCI Card Issues
Doing Business in India
- Company Setup for Foreigners
- Indian Subsidiary Setup
- Branch & Liaison Office
- FDI & FEMA Compliance
- Trademark Protection in India
- Commercial Contracts
- Employment Law for Foreign Employers
- GST for Foreign Businesses
- Investing in Indian Startups
- Legal Advisory for NRI Investors
Disputes & Enforcement
- International Arbitration
- Enforcing Foreign Judgments
- Money Recovery from India
- Shareholder Disputes & NCLT
- Accident Compensation Claims
- Cyber & Investment Fraud
- Criminal Defence & Look Out Circulars
Cross-Border Tax & Money
Indian mission in Mauritius
The High Commission in Port Louis handles consular services, including passports, visas, OCI and attestation.
- High Commission of India, Port Louis
Frequently asked questions
Are gains on Indian shares held by a Mauritius company still tax-free in India?
Only for shares acquired before 1 April 2017, which were grandfathered by the 2016 protocol, subject to the treaty's conditions. Gains on shares acquired on or after that date are taxable in India.
Is a Mauritian tax residency certificate enough to claim treaty benefits?
It is necessary but may not be enough. Indian authorities can examine substance and apply anti-avoidance rules, and a 2024 protocol proposes a principal purpose test. Treaty claims should be supported by real commercial presence.
Is the apostille in force between Mauritius and India?
Yes. Both are parties to the Hague Apostille Convention. A Mauritian apostille is accepted in India without High Commission attestation.
Can I get an OCI card as a Mauritian of Indian origin?
Eligibility depends on your ancestry and the current rules. India announced in 2025 that eligibility would extend to Mauritians of Indian origin up to the seventh generation; check the notified criteria and document requirements before applying.
Can a Mauritian court judgment be enforced in India?
Not directly. Mauritius is not a reciprocating territory under section 44A CPC, so a fresh suit on the judgment is required.
Does Mauritian forced heirship apply to my property in India?
Not to immovable property in India, which follows Indian law. Movable assets in India may be affected by the law of your domicile, so a separate Indian will is wise.
Can a Mauritius fund invest in an Indian startup?
Yes, through FDI-compliant instruments or as a registered foreign venture capital investor in specified sectors, subject to pricing and reporting rules.
How quickly can you respond from India?
With only a one and a half hour time difference, we can usually respond the same working day.