The legal handover in a GCC build-operate-transfer model
The transfer date should be supported by a defined perimeter of people, contracts, systems and rights.
Read the guideOperating-model decisions on build-operate-transfer, data access, secondments, intellectual property and transition.

A GCC is an operating model, not a separate legal form. The Indian entity's responsibilities follow its contracts, functions, people, assets and regulated activities. Group ownership does not eliminate the need to document services, assign rights, control access and examine cross-border payments.

The transfer date should be supported by a defined perimeter of people, contracts, systems and rights.
Read the guideWhere people access data can matter even when the database itself remains in one country.
Read the guidePayroll location and the word secondment do not settle the legal character of the arrangement.
Read the guideGroup ownership of the company does not automatically establish ownership of every invention, code contribution or dataset.
Read the guideMoving the work does not automatically close the Indian entity, its employee obligations or its contractual responsibilities.
Read the guideCompany law, FEMA, direct and indirect tax, employment, intellectual-property and data-protection rules may apply to the GCC's actual functions. Foreign group policies are not a substitute for an India-specific legal assessment. Sector restrictions can apply even to activities described as support services.