Bank guarantees, tender EMD and 194C, on the same ledger as the work.
Indian EPC work is decided long before execution, in the tender. An EMD is lodged, a performance guarantee is issued, and both are money committed against a bank line that nobody can see in an accounting system that treats a guarantee as a note. Rebota records bank guarantees as tracked instruments with expiry, against tenders and contracts, so exposure and the cost of that committed capital are visible while decisions are still reversible. On the execution side the same measurement, retention and subcontractor-bill mechanics as building contracting apply, plus TDS under 194C on every subcontractor payment.
This page is the intersection. The country page covers currency, financial year and statutory position in detail; the sector page covers what is built, the turnover bands it suits, and what is missing regardless of country.
Other sectors covered for India: