10-Q

 UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

ý  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2013

o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______ to _______

Commission File No. 333-171572

India Ecommerce Corporation

(Exact name of registrant as specified in its charter)

Nevada	27-4592289
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

5540 Fifth Avenue #18, Pittsburgh, PA	15232
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (412) 450-0028

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

ý Yes       o No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

ý Yes      o No (Not required)

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer o	Accelerated filer o
Non-accelerated filer o	Smaller reporting company ý

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). o Yes   ý No

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date:   25,477,500 shares of common stock as of August 9, 2013

1

INDIA ECOMMERCE CORPORATION

FOR THE FISCAL QUARTER ENDED

JUNE 30, 2013

INDEX TO FORM 10-Q

PART I		Page
Item 1	Financial Statements (Unaudited)	3
Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3	Quantitative and Qualitative Disclosures About Market Risk	17
Item 4	Controls and Procedures	17
PART II
Item 1	Legal Proceedings	18
Item 1A	Risk Factors	18
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	18
Item 3	Defaults Upon Senior Securities	18
Item 4	Mine Safety Disclosures	18
Item 5	Other Information	18
Item 6	Exhibits	19
	Signatures	20

2

PART I

Item 1 Financial Statements

INDIA ECOMMERCE CORPORATION

 (A DEVELOPMENT STAGE COMPANY)

 BALANCE SHEETS

	June 30, 2013			December 31, 2012
ASSETS	Unaudited
Current assets
Cash	$	1,464		$	3,777
Total current assets		1,464			3,777
Deposits		1,090			1,090
Property and equipment, net		4,667			5,528
Total noncurrent assets		5,757			6,618
Total assets	$	7,221		$	10,395
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities
Accounts payable and accrued liabilities	$	3,060		$	4,974
Note payable		5,252			9,236
Total current liabilities		8,312			14,210
Notes payable		20,109			-
Total liabilities		28,421			14,210
Stockholders' deficit
Common stock $0.001 par value;
75,000,000 shares authorized,
25,477,500 shares issued and outstanding		25,478			25,478
Additional paid-in capital		129,448			129,408
Accumulated deficit during the development stage		(176,126	)		(158,701	)
Total stockholders' deficit		(21,200	)		(3,815	)
Total liabilities and stockholders' deficit	$	7,221		$	10,395

The accompanying notes are an integral part of these financial statements.

3

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF OPERATIONS

UNAUDITED

													For the Period From
	For the Three Months Ended						For the Six Months Ended						January 19, 2011 (Inception) to
	June 30, 2013			June 30, 2012			June 30, 2013			June 30, 2012			June 30, 2013
Operating expenses
General and administrative	$	7,610		$	12,033		$	15,899		$	18,253		$	168,174
Depreciation		431			430			861			848			3,947
Loss on impairment of website		-			-			-			-			3,104
Total operating expenses		8,041			12,463			16,760			19,101			175,225
Loss from operations		(8,041	)		(12,463	)		(16,760	)		(19,101	)		(175,225	)
Interest expense		(358	)		-			(665	)		-			(901	)
Net loss	$	(8,399	)	$	(12,463	)	$	(17,425	)	$	(19,101	)	$	(176,126	)
Net loss per common share -
basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average common
shares outstanding -
basic and diluted		25,477,500			25,287,500			25,477,500			25,179,876

The accompanying notes are an integral part of these financial statements.

4

INDIA ECOMMERCE CORPORATION

 (A DEVELOPMENT STAGE COMPANY)

 STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

 UNAUDITED

																Total
	Common Stock				Additional		Common Stock Payable						Accumulated			Stockholders'
	Shares		Amount		Paid-in Capital		Shares			Amount			Deficit			Equity (Deficit)
Balance, January 19, 2011 (Inception)		-	$	-	$	-		-		$	-		$	-		$	-
Issuance of common stock for non-employee services
at $0.001 per share		6,750,000		6,750		-		-			-			-			6,750
Issuance of common stock for reimbursement
of expenditures paid by stockholders prior
to incorporation at $0.001539 per share
categorized as follows:
Cash		64,996		65		35		-			-			-			100
Prepaid expenses and deposits		1,553,394		1,553		837		-			-			-			2,390
Property and equipment		4,666,033		4,666		2,513		-			-			-			7,179
Website development		2,017,463		2,017		1,087		-			-			-			3,104
General and administrative expenses		4,948,114		4,949		2,664		-			-			-			7,613
Issuance of common stock for cash pursuant
to a private placement at $0.02 per share		4,750,000		4,750		92,150		100,000			100			-			97,000
Net loss		-		-		-		-			-			(109,973	)		(109,973	)
Balance, December 31, 2011		24,750,000		24,750		99,286		100,000			100			(109,973	)		14,163
Issuance of common stock payable		100,000		100		-		(100,000	)		(100	)		-			-
Issuance of common stock for cash pursuant
to a private placement at $0.02 to $0.10
per share		527,500		528		20,222		-			-			-			20,750
Issuance of common stock for non-employee services
at $0.10 per share		100,000		100		9,900		-			-			-			10,000
Net loss		-		-		-		-			-			(48,728	)		(48,728	)
Balance, December 31, 2012		25,477,500		25,478		129,408		-			-			(158,701	)		(3,815	)
Accrued interest waived by stockholders		-		-		40		-			-			-			40
Net loss		-		-		-		-			-			(17,425	)		(17,425	)
Balance, June 30, 2013		25,477,500	$	25,478	$	129,448	$	-		$	-		$	(176,126	)	$	(21,200	)

The accompanying notes are an integral part of these financial statements.

5

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CASH FLOWS

UNAUDITED

							For the Period From
	For the Six Months Ended						January 19, 2011 (Inception) to
	June 30, 2013			June 30, 2012			June 30, 2013
Cash flows from operating activities:
Net loss	$	(17,425	)	$	(19,101	)	$	(176,126	)
Adjustments to reconcile net loss to net
cash used by operating activities:
Depreciation		861			848			3,947
Issuance of common stock for non-employee services		-			-			26,753
Loss on impairment of website		-			-			3,104
Accrued interest on notes payable		665			-			901
Changes in operating assets and liabilities:
Deposits		-			-			(1,090	)
Accounts payable and accrued liabilities		(1,914	)		(860	)		3,060
Net cash used by operating activities		(17,813	)		(19,113	)		(139,451	)
Cash flows from investing activities:
Property and equipment acquisitions		-			(1,435	)		(1,435	)
Net cash used by investing activities		-			(1,435	)		(1,435	)
Cash flows from financing activities:
Proceeds from notes payable		20,000			-			33,500
Repayments of notes payable		(4,500	)		-			(9,000	)
Proceeds from issuance of common stock		-			16,750			117,850
Net cash provided by financing activities		15,500			16,750			142,350
Net change in cash		(2,313	)		(3,798	)		1,464
Cash, beginning of period		3,777			8,676			-
Cash, end of period	$	1,464		$	4,878		$	1,464
Supplemental disclosure of cash flow information:
Interest paid	$	-		$	-		$	-
Income taxes paid	$	-		$	-		$	-
Supplemental disclosure of noncash investing
and financing activities:
Issuance of common stock to acquire
property and equipment	$	-		$	-		$	7,179
Issuance of common stock for
website development	$	-		$	-		$	3,104
Accrued interest waived by stockholders	$	40		$	-		$	40

The accompanying notes are an integral part of these financial statements.

6

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2013

UNAUDITED

1.           DESCRIPTION OF BUSINESS

India Ecommerce Corporation (the “Company”) was incorporated under the laws of the state of Nevada on January 19, 2011.

The Company plans to build, promote and manage a multitude of ecommerce properties, in both website and mobile application formats, for the Indian market.

2.           SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation - The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information.

These unaudited interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K which contains audited financial statements and notes covering the year ended December 31, 2012.

Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting.  Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows.  It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation.  The interim results for the six months ended June 30, 2013 are not necessarily indicative of results for the full fiscal year.

Development Stage Company - The Company's financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include implementation of the business plan, and obtaining additional debt and/or equity related financing.  As development stage enterprise, the Company discloses the deficit accumulated during the exploration stage and the cumulative statements of operations, stockholders’ deficit and cash flows from inception to the current balance sheet date.

Year-End - The Company has selected December 31 as its year end.

Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Actual results could differ from those estimates.

7

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2013

UNAUDITED

Cash - The Company considers all highly liquid instruments purchased with a maturity of three months or less at date of acquisition to be cash equivalents.  There were no cash equivalents at June 30, 2013 or December 31, 2012, respectively.

The Company maintains cash balances at an institution that is insured by the Federal Deposit Insurance Corporation.  As of June 30, 2013 and December 31, 2012 no amounts were in excess of the federally insured program.

Deposits - Deposits include a security deposit for office space located in Indore, Madhya Pradesh, India.

Property and Equipment - Property and equipment are stated at cost less accumulated depreciation.  Expenditures for property acquisitions, development, construction, improvements and major renewals are capitalized.  The cost of repairs and maintenance is expensed as incurred.  Depreciation is provided on the straight-line method over the estimated useful lives of the assets.   Upon sale or other disposition of a depreciable asset, the cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations.

The estimated useful lives are:

Furniture and fixtures	7 years
Computers and office equipment	3-5 years

Website Development - The Company capitalizes the costs associated with the development of its website.  Other costs related to the maintenance of the website are expensed as incurred.  Amortization will be provided over the estimated useful life of 3 years using the straight-line method for financial statement purposes.

Impairment of Long-lived Assets - The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of property and equipment or whether the remaining balance of property and equipment should be evaluated for possible impairment.

Transfers of Nonmonetary Assets by Stockholders - The Company records transfers of nonmonetary assets to the Company by stockholders in exchange for common stock at the stockholders’ historical cost basis determined in conformity with generally accepted accounting principles in the United States of America.

8

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2013

UNAUDITED

Revenue Recognition - The Company currently has not generated revenues. Any future revenues earned, primarily through the sale of products, will be recognized utilizing the following general revenue recognition criteria: 1) pervasive evidence of an arrangement exists; 2) delivery has occurred; 3) the price to the buyer is fixed or determinable; and 4) collectability is reasonably assured.

Share-based Compensation Expense - The Company recognizes all forms of share-based payments, including stock option grants, warrants, and restricted stock grants, at their fair value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.

Share-based payments, excluding restricted stock, are valued using a Black-Scholes option pricing model.Share-based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period.

When computing fair value of share-based compensation, the Company considers the following variables:

· The expected option term is computed using the “simplified” method.

· The expected volatility is based on the historical volatility of its common stock using the daily quoted closing trading prices.

· The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant.

· The Company has not paid any dividends on common stock since its inception and does not anticipate paying dividends on our common stock in the foreseeable future.

· The forfeiture rate is based on the historical forfeiture rate for its unvested stock options.

Income Taxes - Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.

The Company maintains a valuation allowance with respect to deferred tax assets.  The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period.  Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry forward period under the Federal tax laws.

9

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2013

UNAUDITED

Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset.  Any change in the valuation allowance will be included in income in the year of the change in estimate.

Earnings (Loss) per Share - Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period.  Diluted earnings (loss) per share is computed by dividing net income (loss), adjusted for changes in income or loss that resulted from the assumed conversion of convertible shares, by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period.

The computation of basic and diluted loss per share for the periods presented is equivalent since the Company had continuing losses. The Company had no common stock equivalents as of June 30, 2013 or December 31, 2012, respectively.

Fair Value of Financial Instruments - The Company’s financial instruments consist of cash, accounts receivable, accounts payable, and notes payable. The recorded values of these instruments approximate fair values due to the short maturities of such instruments and the stated or imputed interest rates are commensurate with prevailing market rates for similar obligations.

New Accounting Pronouncements - There are no recent accounting pronouncements that are expected to have a material effect on the Company’s interim unaudited financial statements.

3.           GOING CONCERN

The Company incurred a net loss of $17,425 during the six months ended June 30, 2013 and has an accumulated net loss of $176,126 since inception.  The Company is in the development stage of operations, has not generated any revenues since inception and anticipates that it will continue to generate losses in the near future.  These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

These financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to obtain additional financing or sale of its common stock and ultimately to attain profitability.

10

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2013

UNAUDITED

Management’s plan, in this regard, is to raise additional financing through a combination of equity and debt financing. Management believes this will be sufficient to finance the continuing development for the next twelve months. However, there is no assurance that the Company will be successful in raising such financing.

4.           PROPERTY AND EQUIPMENT

Property and equipment consist of the following as of June 30, 2013 and December 31, 2012:

	June 30, 2013			December 31, 2012
Computer and office equipment	$	8,614		$	8,614
Accumulated depreciation		(3,947	)		(3,086	)
Property and equipment, net	$	4,667		$	5,528

Depreciation expense for the six months ended June 30, 2013 and 2012 was $861 and $848, respectively.

5.           NOTES PAYABLE

As of June 30, 2013 and December 31, 2012, the Company had the following notes payable:

	June 30, 2013			December 31, 2012
Note payable - 24% interest, unsecured and due January 2013 (1)	$	5,252		$	4,716
Note payable - 2% interest, unsecured and due October 2013 (2)		-			4,520
Line of credit - 2% interest, unsecured and due January 2015 (3)		20,109			-
Total notes payable		25,361			9,236
Less current maturities		(5,252	)		(9,236	)
Net long-term note payable	$	20,109		$	-

(1)  Upon maturity, this amount may be converted into 225,000 shares of the Company’s common stock at $0.02 per share.

(2) Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders’ deficit.

(3)  In March 2013 the Company entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by the Company’s President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement the Company will pay interest at a rate of 2% per year.  As of June 30, 2013, the Company made draws totaling $20,000.

11

INDIA ECOMMERCE CORPORATION

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2013

UNAUDITED

6.           STOCKHOLDERS’ EQUITY

In March 2011, the Company issued 6,750,000 shares of its common stock to various consultants for services rendered at $0.001 per share.  The value of those shares totaled $6,750.

In March 2011, the Company issued 13,250,000 shares of its common stock to stockholders for reimbursement of expenditures paid prior to incorporation at $0.001539 per share.  The value of those shares totaled $20,386.

Between March and December of 2011, the Company issued 4,850,000 shares of its common stock to various accredited investors pursuant to a private placement at $0.02 per share. The gross proceeds from the issuance were $97,000.  As of December 31, 2011 100,000 of those shares had not been issued and were reflected as common stock payable.  The shares were issued in February 2012.

From January to September of 2012, the Company issued 527,500 shares of its common stock to various accredited investors pursuant to a private placement at a range of $0.02 to $0.10 per share. The gross proceeds from the issuance were $20,750.

In August 2012, the Company issued 100,000 shares of its common stock to a consultant for services rendered at $0.10 per share.  The value of those shares totaled $10,000.

Upon repayment of $4,500 in debt in March 2013, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders’ deficit.  See also Note 5 regarding notes payable.

7.           SUBSEQUENT EVENTS

Management evaluated all activity of the Company through the issue date of the financial statements and concluded that no other subsequent events have occurred that would require recognition or disclosure in the financial statements.

12

Item 2     Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis of our financial condition and plan of operations should be read in conjunction with our unaudited interim financial statements and related notes appearing elsewhere in this Quarterly Report.  Various statements have been made in this Quarterly Report on Form 10-Q that may constitute “forward-looking statements”.  Forward-looking statements may also be made in our other reports filed with or furnished to the United States Securities and Exchange Commission (the “SEC”) and in other documents.  In addition, through our management we may make oral forward-looking statements.

Forward-looking statements are subject to risks and uncertainties which could cause actual results to differ materially from such statements.  The words “believe,” “expect,” “anticipate,” “optimistic,” “intend,” “plan,” “aim,” “will,” “may,” “should,” “could,” “would,” “likely” and similar expressions are intended to identify forward-looking statements.  These statements are not guarantees of future performance, and therefore, you should not put undue reliance upon them.  Some of the statements that are forward-looking include: our ability to successfully implement our business plan; our estimates of revenues and of other expenses associated with our operations; and our ability to generate sufficient cash flows and maintain adequate sources of liquidity to finance our ongoing operations and capital expenditures.  We undertake no obligation to update or revise any forward-looking statements.

History and Overview

India Ecommerce Corporation (“we,” “our,” “us,” or “the Company”) was incorporated on January 19, 2011 under the laws of the State of Nevada.

Plan of Operations

We are a development stage company in the business of developing, promoting and managing a multitude of ecommerce websites for the Indian market. Our focus is to create simple, easy-to-use websites that will not deliver physical products, but rather electronic goods and services to the Indian consumer.  We will create rapid development teams that can push websites into the marketplace in a quick and efficient manner to capture first mover advantages in the burgeoning Indian ecommerce marketplace. One of our stated goals is to create websites that require minimal manpower to manage and maintain and are operationally profitable from day one.  We will also tailor websites to the various regions, languages, customs, and sensibilities throughout India, and create mobile applications for all our websites to enable quick growth. This will increase the usage of the websites and drive revenue for us. We will engage in group purchasing websites where groups will earn discounted pricing to higher priced merchandise.

India is the world’s second most populous country and is renowned for its high tech community, but still has yet to produce a dominant ecommerce company the likes of Amazon.com, Buy.com, or eBay. We feel that we will operate and thrive in an Indian online market that is still in its infancy. 

Website Development

We will begin our deployment in multiple website categories that will be linked with our own portal. These website ideas can be developed at a low cost, are easily maintained, and can be replicated for micro targeting demographically.

Group Purchasing Websites

The first of these are a group purchasing site designed for the real estate market. The Indian hospitality sector has been growing 15% year over year for the past five years, and is expected to continue to experience double digit growth in each of the next five years.

For real estate, we plan to launch a group purchasing site in which investors that do not even know each other can pool their interests in real estate projects around India and buy at a deep discount. For developers, these group buys can aide in the financing of their projects. For investors, they have a lower entry point and reduced downside risk in acquisition of properties. This will be the first in a series of group purchasing websites in many different verticals for the Indian market.

Through group purchasing vehicles, we will be launching a series of websites that seek to reach the millions of Indian consumers that will lower an individual’s costs by purchasing as a group. We call this “Power Buying.”

In a similar fashion, we will develop group purchasing concepts for the real estate, and automotive industries. Currently, we are developing a "one page" wireframe that can be used for all types of group purchasing websites. These websites need further design and development. 

13

Traditional Ecommerce Websites

We are also building "copycat" websites in popular areas to round out our portfolio of ecommerce websites. While none of these are very innovative as compared to other websites under consideration, we want to establish its portal to attract many customers that will stay on our portfolio websites while they surf the internet.

http://property.indiaecommercecorporation.com/  (Real Estate Site)

http://jobportal.indiaecommercecorporation.com/  (Job Portal)

http://matrimonial.indiaecommercecorporation.com/  (Matrimonial Site)

http://ecommerce.indiaecommercecorporation.com/  (Ecommerce Portal)

http://auctionproduct.indiaecommercecorporation.com/  (Auction Site) 

These websites are only the beginning of building a comprehensive portfolio of ecommerce websites for the Indian market. We have many more ideas planned and we are researching the feasibility of all of the ideas. Our goal is to continuously launch websites periodically.

We will not necessarily develop the websites in house. We are actively searching for acquisitions to jump start our presence in the market. 

Our websites will be developed in our India development office by seasoned website developers and engineers.  Our India development office has the personnel, equipment and connectivity to create the websites and mobile phone applications we need to reach our intended audience.

For each of these websites, we will earn revenues from commissions on the sale of electronic merchandise and also earn advertising revenues from consumer page views.

To date, we have begun strategically planning our network of web properties and have begun designing and wire framing our web properties.  We will follow this up with completing and testing the development of the websites and their mobile applications for the iPhone, Blackberry and Android phones.  We are identifying unique intellectual properties we have developed which will need trademark and copyright protection.  To date, we have not created any patentable material.

Research and Development

The core of our business model is to develop and modify websites for the Indian population. Websites need continuous attention and refinement. We plan to diversify our service offerings and develop mobile applications for each of our website properties. Ongoing research and development will continue at our offices in India and in the United States. Our website architecture and offerings will need to create extreme competitive advantages that emphasize ease of use.   

Intellectual Property

We have no patents or other protection for its intellectual property, and will rely on corporate secrecy for protection for the foreseeable future.

Competition

The ecommerce market is highly competitive. It includes increasing competition from established companies who are expanding their production and marketing of performance products, as well as from frequent new entrants to the market. We will initially rely on the unique features and applications of our product to gain entrance to the marketplace.

Employees

We do not currently have any employees.  We want to maintain a small staff on our payroll so that we can be nimble. To accomplish this goal, we will employ contract employees for our initial projects and hire the best performing of these employees going forward. This allows us to avoid mistakes in filling up our human resource roster with underperforming employees.

We will recruit a top level advertising salesperson to our team upon receiving funding. We have begun recruitment of this person and view this as very important to our overall strategy. 

Recruiting top level personnel will be aided by share based compensation tied to overall performance. 

Executive cash compensation will be minimal due to their equity stakes with our Company. Key executive operations, such as Finance and Human Resources will be outsourced until a full time presence is necessary. 

14

Subsidiaries

We do not currently have any subsidiaries.

Results of Operations

We are a development stage company in the business of developing, promoting and managing a multitude of ecommerce websites for the Indian market.  The following discussion of the financial condition and results of operations should be read in conjunction with the unaudited financial statements included herewith. This discussion should not be construed to imply that the results discussed herein will necessarily continue into the future, or that any conclusion reached herein will necessarily be indicative of actual operating results in the future.

Three months ended June 30, 2013 and 2012

We did not generate any revenues during the three months ended June 30, 2013. Our total expenses during this period were general and administrative expense $7,610, depreciation expense $431, and interest expense $358, resulting in a net loss of $8,399.  The largest components of general and administrative expense during this period were filing fees of $4,101 and accounting fees $3,250.

Similarly, we did not generate any revenue during the three months ended June 30, 2012. Our total expenses during this period were general and administrative $12,033 and depreciation expense $430, resulting in a net loss of $12,463.  The largest components of general and administrative expense during this period were filing fees $3,455, accounting fees $7,515, and legal fees $1,000.

Six months ended June 30, 2013 and 2012

We also did not generate any revenues during the six months ended June 30, 2013.  Our total expenses during this period were $15,899 for general and administrative purposes, depreciation expense of $861, and interest expense $665, resulting in a net loss of $17,425.  The largest components of general and administrative expense during this period were filing fees of $5,351, accounting fees $9,250, and legal fees of $450.

Similarly, we did not generate any revenue during the six months ended June 30, 2012. Our total expenses during this six month period were general and administrative expense $18,253 and depreciation expense $848, resulting in a net loss of $19,101.  The largest components of general and administrative expense during this six month period were filing fees $5,240, accounting fees $8,015, and legal fees $3,500.

Period from January 19, 2011 (inception) to June 30, 2013

We have not  earned any revenues from January 19, 2011 (inception) to June, 2013. During this development period, we have primarily focused on corporate organization, the initial public offering and the research and development of our websites.

Our total expenses for this period were $168,174 for general and administrative expenses, depreciation expense $3,947, loss on impairment of our initial website $3,104, and interest expense $901.  As a result, our accumulative net loss since inception is $176,126.

Operating Activities

During the six months ended June 30, 2013, we used cash in the amount of $17,813 for operating activities. Cash used in operating activities included net loss of $17,425, depreciation expense of $861, accrued interest on notes payable of $665, and a decrease in accounts payable and accrued liabilities of $1,914.

Similarly, during the six months ended June 30, 2012, we used cash in the amount of $19,113 for operating activities. Cash used in operating activities included a $19,101 net loss, $848 depreciation expense and $860 decrease in accounts payable and accrued liabilities.

We had a net loss of $176,126 during the period from January 19, 2011 (inception) to June 30, 2013, and operating activities used cash in the amount of $139,451. The principal adjustments to reconcile the net loss to net cash used by operating activities were depreciation expense of $3,947, stock issued for services of $26,753 and a loss on impairment of our initial website of $3,104.

Investing Activities

We did not use any cash resources for investing activities during the six months ended June 30, 2013.  By contrast, during the similar period of 2012, we purchase fixed assets in the amount of $1,435, for total cash used of $1,435.

15

Investing activities for the period from January 19, 2011 (inception) to June 30, 2013 included the fixed assets purchased in 2012.  The remaining investing activities for this period were non-cash in nature and included the issuance of our common stock to acquire property and equipment and for website development having a fair market value of $7,179 and $3,104, respectfully.

Financing Activities

During the six months ended June 30, 2013 we received proceeds from notes payable in the amount of $20,000 and repaid notes payable in the amount of $4,500 for net cash provided by financing activities of $15,500.  In addition, stockholders waived $40 in accrued interest as of June 30, 2013 which is presented as a contribution on the statement of stockholders’ deficit.

By contrast, during the six months ended June 30, 2012 we received proceeds from the issuance of common stock in the amount of $16,750 for total cash provided by financing activities of $16,750.

From January 19, 2011 (inception) to June 30, 2013, we received proceeds from notes payable in the amount of $33,500, repaid notes payable in the amount of $9,000, and received proceeds from issuance of common stock in the amount of $117,850 for total cash provided by financing activities of $142,350.  During this period the non-cash component of financing activities was $40 in accrued interest waived by a stockholder upon repayment of the note payable.

Going Concern

We incurred a net loss of $17,425 during the six months ended June 30, 2013 and have an accumulated net loss of $176,126 since inception.  We are in the development stage of operations, have not generated any revenues since inception and anticipate that we will continue to generate losses in the near future.  These conditions raise substantial doubt about our ability to continue as a going concern.

These financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should we be unable to continue as a going concern. Our continuation as a going concern is dependent upon its ability to obtain additional financing or sale of its common stock and ultimately to attain profitability.

Management’s plan, in this regard, is to raise additional financing through a combination of equity and debt financing. Management believes this will be sufficient to finance the continuing development for the next twelve months. However, there is no assurance that we will be successful in raising such financing.

In March 2013 we entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by our President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement we will pay interest at a rate of 2% per year.  As of June 30, 2013, we made draws totaling $20,000.

Other than our $25,000 line of credit, we currently do not have any other arrangements for financing and we may not be able to obtain the financing required. Obtaining additional financing would be subject to a number of factors, including our ability to attract investments prior to revenue generation, and thereafter our ability to grow our brand and for success in our market.  We may also require additional financing to sustain our business operations if we are not successful in earning significant revenues once our business plan is enacted.

Summary of Significant Accounting Policies

Our financial statements and related public financial information are based on the application of accounting principles generally accepted in the United States (“GAAP”). GAAP requires the use of estimates; assumptions, judgments and subjective interpretations of accounting principles that have an impact on the assets, liabilities, revenues and expense amounts reported. These estimates can also affect supplemental information contained in our external disclosures including information regarding contingencies, risk and financial condition. We believe our use of estimates and underlying accounting assumptions adhere to GAAP and are consistently and conservatively applied. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ materially from these estimates under different assumptions or conditions. We continue to monitor significant estimates made during the preparation of our financial statements.  

Our significant accounting policies are summarized in Note 2 of our unaudited interim financial statements. While all these significant accounting policies impact our financial condition and results of operations, we view certain of these policies as critical. Policies determined to be critical are those policies that have the most significant impact on our financial statements and require management to use a greater degree of judgment and estimates. Actual results may differ from those estimates. Our management believes that given current facts and circumstances, it is unlikely that applying any other reasonable judgments or estimate methodologies would cause effect on our results of operations, financial position or liquidity for the periods presented in this report.

16

We believe the following critical accounting policies and procedures, among others, affect our more significant judgments and estimates used in the preparation of our unaudited interim financial statements:

Development Stage Company

Our financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include implementation of the business plan, and obtaining additional debt and/or equity related financing.  As development stage enterprise, we disclose the deficit accumulated during the exploration stage and the cumulative statements of operations, stockholders’ deficit and cash flows from inception to the current balance sheet date.

Cash

We consider all highly liquid instruments purchased with a maturity of three months or less at date of acquisition to be cash equivalents.

Website Development

We capitalize the costs associated with the development of our website.  Other costs related to the maintenance of the website are expensed as incurred.  Amortization will be provided over the estimated useful life of 3 years using the straight-line method for financial statement purposes.

Recently Issued Accounting Pronouncements

There are no recent accounting pronouncements that are expected to have a material effect on the Company’s interim unaudited financial statements.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements, financings, or other relationships with unconsolidated entities or other persons, also known as “special purpose entities” (SPEs).

Item 3     Quantitative and Qualitative Disclosures about Market Risk

Not required for a smaller reporting company.

Item 4     Controls and Procedures

Disclosure Controls and Procedures

Our management has evaluated, under the supervision and with the participation of our Chief Executive and Interim Chief Financial Officer, the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report pursuant to Rule 13a-15(b) and 15d-15 (b) under the Securities Exchange Act of 1934 (the “Exchange Act”).  Based on that evaluation, our Chief Executive and Interim Chief Financial Officer has concluded that, as of the end of the period covered by this report, our disclosure controls and procedures are effective in ensuring that information required to be disclosed in our Exchange Act reports is (1) recorded, processed, summarized and reported in a timely manner, and (2) accumulated and communicated to our management, including our President and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal control over financial reporting that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

17

PART II

Item 1 Legal Proceedings

None.

Item 1A Risk Factors

Not required for a smaller reporting company.

Item 2 Unregistered Sales of Equity Securities and Use of Proceeds

In March 2011, we issued 6,750,000 shares of our common stock to various consultants for services rendered at $0.001 per share.  The value of those shares totaled $6,750.

In March 2011, we issued 13,250,000 shares of our common stock to stockholders for reimbursement of expenditures paid prior to incorporation at $0.001539 per share.  The value of those shares totaled $20,386.

Between March and December of 2011, we issued 4,850,000 shares of our common stock to various accredited investors pursuant to a private placement at $0.02 per share. The gross proceeds from the issuance were $97,000.  As of December 31, 2011 100,000 of those shares had not been issued and were reflected as common stock payable.  The shares were issued in February 2012.

From January to September of 2012, we issued 527,500 shares of our common stock to various accredited investors pursuant to a private placement at a range of $0.02 to $0.10 per share. The gross proceeds from the issuance were $20,750.

In August 2012, we issued 100,000 shares of our common stock to a consultant for services rendered at $0.10 per share.  The value of those shares totaled $10,000.

The securities were issued in reliance on an exemption from registration under the Securities Act of 1933, pursuant to Regulation S promulgated thereunder.

Item 3 Defaults upon Senior Securities

None. 

Item 4 Mine Safety Disclosures

N/A.

Item 5 Other Information

None.

18

Item 6 Exhibits

Number	Exhibit
31.1	Certification of Principal Executive and Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Principal Executive and Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS*	XBRL Instance Document
101.SCH*	XBRL Taxonomy Extension Schema Document
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document
101.LAB*	XBRL Taxonomy Extension Label Linkbase Document
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document

*  Pursuant to applicable securities laws and regulations, we are deemed to have complied with the reporting obligation relating to the submission of interactive data files in such exhibits and are not subject to liability under any anti-fraud provisions of the federal securities laws as long as we have made a good faith attempt to comply with the submission requirements and promptly amend the interactive data files after becoming aware that the interactive data files fail to comply with the submission requirements. Users of this data are advised that, pursuant to Rule 406T, these interactive data files are deemed not filed and otherwise are not subject to liability.

19

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	India Ecommerce Corporation
Date:  August 13, 2013	/s/ Ashish Badjatia
	Ashish Badjatia President, Chief Executive Officer (Principal Executive Officer) and Interim Chief Financial Officer (Interim Principal Accounting and Financial Officer)

 20

EX-31.1

Exhibit 31.1

CERTIFICATION

I, Ashish Badjatia, certify that:

1.           I have reviewed this quarterly report on Form 10-Q of India Ecommerce Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. As the registrant’s sole certifying officer, I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. As the registrant’s sole certifying officer, I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date:  August 13, 2013	/s/ Ashish Badjatia
	Ashish Badjatia President, Chief Executive Officer (Principal Executive Officer) and Interim Chief Financial Officer (Interim Principal Financial Officer)

EX-32.2

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of India Ecommerce Corporation (the “Company”) on Form 10-Q for the quarter ended June 30, 2013, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Ashish Badjatia, President, Chief Executive Officer (Principal Executive Officer) and Interim Chief Financial Officer (Interim Principal Financial Officer) of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date:  August 13, 2013	/s/ Ashish Badjatia
	Ashish Badjatia President, Chief Executive Officer (Principal Executive Officer) and Interim Chief Financial Officer (Interim Principal Financial Officer)

XML

PROPERTY AND EQUIPMENT (Tables)

6 Months Ended

Jun. 30, 2013

PROPERTY AND EQUIPMENT [Abstract]

Schedule of Property and Equipment

Property and equipment consist of the following as of June 30, 2013 and December 31, 2012:

	June 30, 2013			December 31, 2012
Computer and office equipment	$	8,614		$	8,614
Accumulated depreciation		(3,947	)		(3,086	)
Property and equipment, net	$	4,667		$	5,528

XML

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended		29 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
Operating expenses
General and administrative	$ 7,610	$ 12,033	$ 15,899	$ 18,253	$ 168,174
Depreciation	431	430	861	848	3,947
Loss on impairment of website					3,104
Total operating expenses	8,041	12,463	16,760	19,101	175,225
Loss from operations	(8,041)	(12,463)	(16,760)	(19,101)	(175,225)
Interest expense	(358)		(665)		(901)
Net loss	$ (8,399)	$ (12,463)	$ (17,425)	$ (19,101)	$ (176,126)
Net loss per common share - basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding - basic and diluted	25,477,500	25,287,500	25,477,500	25,179,876

XML

GOING CONCERN

6 Months Ended

Jun. 30, 2013

GOING CONCERN [Abstract]

GOING CONCERN

3.           GOING CONCERN

The Company incurred a net loss of $17,425 during the six months ended June 30, 2013 and has an accumulated net loss of $176,126 since inception.  The Company is in the development stage of operations, has not generated any revenues since inception and anticipates that it will continue to generate losses in the near future.  These conditions raise substantial doubt about the Company's ability to continue as a going concern.

These financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company's continuation as a going concern is dependent upon its ability to obtain additional financing or sale of its common stock and ultimately to attain profitability.

Management's plan, in this regard, is to raise additional financing through a combination of equity and debt financing. Management believes this will be sufficient to finance the continuing development for the next twelve months. However, there is no assurance that the Company will be successful in raising such financing.

XML

NOTES PAYABLE (Tables)

6 Months Ended

Jun. 30, 2013

NOTES PAYABLE [Abstract]

Schedule of Notes Payable

As of June 30, 2013 and December 31, 2012, the Company had the following notes payable:

	June 30, 2013			December 31, 2012
Note payable - 24% interest, unsecured and due January 2013 (1)	$	5,252		$	4,716
Note payable - 2% interest, unsecured and due October 2013 (2)		-			4,520
Line of credit - 2% interest, unsecured and due January 2015 (3)		20,109			-
Total notes payable		25,361			9,236
Less current maturities		(5,252	)		(9,236	)
Net long-term note payable	$	20,109		$	-

(1)  Upon maturity, this amount may be converted into 225,000 shares of the Company's common stock at $0.02 per share.

(2) Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.

(3)  In March 2013 the Company entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by the Company's President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement the Company will pay interest at a rate of 2% per year.  As of June 30, 2013, the Company made draws totaling $20,000.

XML

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Parenthetical) (USD $)	1 Months Ended		10 Months Ended	9 Months Ended
	Aug. 31, 2012	Mar. 31, 2011	Dec. 31, 2011	Sep. 30, 2012 Minimum [Member]	Sep. 30, 2012 Maximum [Member]
Equity issuance, stock issued for services, price per share	$ 0.10	$ 0.001
Equity issuance, stock issued for reimbursement of expenditures paid by stockholders, price per share		$ 0.001539
Equity issuance, stock issued for cash pursuant to a private placement, price per share			$ 0.002	$ 0.02	$ 0.10

XML

DESCRIPTION OF BUSINESS

6 Months Ended

Jun. 30, 2013

DESCRIPTION OF BUSINESS [Abstract]

DESCRIPTION OF BUSINESS

1.           DESCRIPTION OF BUSINESS

India Ecommerce Corporation (the "Company") was incorporated under the laws of the state of Nevada on January 19, 2011.

The Company plans to build, promote and manage a multitude of ecommerce properties, in both website and mobile application formats, for the Indian market.

XML

PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 30, 2013

PROPERTY AND EQUIPMENT [Abstract]

PROPERTY AND EQUIPMENT

4.           PROPERTY AND EQUIPMENT

Property and equipment consist of the following as of June 30, 2013 and December 31, 2012:

	June 30, 2013			December 31, 2012
Computer and office equipment	$	8,614		$	8,614
Accumulated depreciation		(3,947	)		(3,086	)
Property and equipment, net	$	4,667		$	5,528

Depreciation expense for the six months ended June 30, 2013 and 2012 was $861 and $848, respectively.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2.           SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation - The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information.

These unaudited interim financial statements should be read in conjunction with the Company's Annual Report on Form 10-K which contains audited financial statements and notes covering the year ended December 31, 2012.

Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting.  Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows.  It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation.  The interim results for the six months ended June 30, 2013 are not necessarily indicative of results for the full fiscal year.

Development Stage Company - The Company's financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include implementation of the business plan, and obtaining additional debt and/or equity related financing.  As development stage enterprise, the Company discloses the deficit accumulated during the exploration stage and the cumulative statements of operations, stockholders' deficit and cash flows from inception to the current balance sheet date.

Year-End - The Company has selected December 31 as its year end.

Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Actual results could differ from those estimates.

Cash - The Company considers all highly liquid instruments purchased with a maturity of three months or less at date of acquisition to be cash equivalents.  There were no cash equivalents at June 30, 2013 or December 31, 2012, respectively.

The Company maintains cash balances at an institution that is insured by the Federal Deposit Insurance Corporation.  As of June 30, 2013 and December 31, 2012 no amounts were in excess of the federally insured program.

Deposits - Deposits include a security deposit for office space located in Indore, Madhya Pradesh, India.

Property and Equipment - Property and equipment are stated at cost less accumulated depreciation.  Expenditures for property acquisitions, development, construction, improvements and major renewals are capitalized.  The cost of repairs and maintenance is expensed as incurred.  Depreciation is provided on the straight-line method over the estimated useful lives of the assets.   Upon sale or other disposition of a depreciable asset, the cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations.

The estimated useful lives are:

Furniture and fixtures	7 years
Computers and office equipment	3-5 years

Website Development - The Company capitalizes the costs associated with the development of its website.  Other costs related to the maintenance of the website are expensed as incurred.  Amortization will be provided over the estimated useful life of 3 years using the straight-line method for financial statement purposes.

Impairment of Long-lived Assets - The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of property and equipment or whether the remaining balance of property and equipment should be evaluated for possible impairment.

Transfers of Nonmonetary Assets by Stockholders - The Company records transfers of nonmonetary assets to the Company by stockholders in exchange for common stock at the stockholders' historical cost basis determined in conformity with generally accepted accounting principles in the United States of America.

Revenue Recognition - The Company currently has not generated revenues. Any future revenues earned, primarily through the sale of products, will be recognized utilizing the following general revenue recognition criteria: 1) pervasive evidence of an arrangement exists; 2) delivery has occurred; 3) the price to the buyer is fixed or determinable; and 4) collectability is reasonably assured.

Share-based Compensation Expense - The Company recognizes all forms of share-based payments, including stock option grants, warrants, and restricted stock grants, at their fair value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.

Share-based payments, excluding restricted stock, are valued using a Black-Scholes option pricing model. Share-based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period.

When computing fair value of share-based compensation, the Company considers the following variables:

· The expected option term is computed using the "simplified" method.

· The expected volatility is based on the historical volatility of its common stock using the daily quoted closing trading prices.

· The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant.

· The Company has not paid any dividends on common stock since its inception and does not anticipate paying dividends on our common stock in the foreseeable future.

· The forfeiture rate is based on the historical forfeiture rate for its unvested stock options.

Income Taxes - Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.

The Company maintains a valuation allowance with respect to deferred tax assets.  The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company's financial position and results of operations for the current period.  Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry forward period under the Federal tax laws.

Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset.  Any change in the valuation allowance will be included in income in the year of the change in estimate.

Earnings (Loss) per Share - Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period.  Diluted earnings (loss) per share is computed by dividing net income (loss), adjusted for changes in income or loss that resulted from the assumed conversion of convertible shares, by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period.

The computation of basic and diluted loss per share for the periods presented is equivalent since the Company had continuing losses. The Company had no common stock equivalents as of June 30, 2013 or December 31, 2012, respectively.

Fair Value of Financial Instruments - The Company's financial instruments consist of cash, accounts receivable, accounts payable, and notes payable. The recorded values of these instruments approximate fair values due to the short maturities of such instruments and the stated or imputed interest rates are commensurate with prevailing market rates for similar obligations.

New Accounting Pronouncements - There are no recent accounting pronouncements that are expected to have a material effect on the Company's interim unaudited financial statements.

XML

BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2013	Dec. 31, 2012
BALANCE SHEETS [Abstract]
Common stock, par value per share	$ 0.001	$ 0.001
Common Stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	25,477,500	25,477,500
Common Stock, shares outstanding	25,477,500	25,477,500

XML

SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2013

SUBSEQUENT EVENTS [Abstract]

SUBSEQUENT EVENTS

7.           SUBSEQUENT EVENTS

Management evaluated all activity of the Company through the issue date of the financial statements and concluded that no other subsequent events have occurred that would require recognition or disclosure in the financial statements.

XML

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Payable [Member]	Accumulated Deficit [Member]
Balance at Jan. 18, 2011
Balance, shares at Jan. 18, 2011
Issuance of stock for services	6,750	6,750
Issuance of stock for services, shares		6,750,000
Issuance of stock for reimbursement of expenditures paid by stockholders prior to incorporation at $0.001539 per share categorized as follows:
Cash	100	65	35
Cash, shares		64,996
Prepaid expenses and deposits	2,390	1,553	837
Prepaid expenses and deposits, shares		1,553,394
Property and equipment	7,179	4,666	2,513
Property and equipment, shares		466,033
Website development	3,104	2,017	1,087
Website development, shares		2,017,463
General and administrative expenses	7,613	4,949	2,664
General and administrative expenses, shares		4,948,114
Issuance of common stock for cash pursuant to a private placement	97,000	4,750	92,150	100
Issuance of common stock for cash pursuant to a private placement, shares		4,750,000		100,000
Net loss	(109,973)				(109,973)
Balance at Dec. 31, 2011	14,163	24,750	99,286	100	(109,973)
Balance, shares at Dec. 31, 2011		24,750,000		100,000
Issuance of stock for services		100		(100)
Issuance of stock for services, shares		100,000		(100,000)
Issuance of stock for reimbursement of expenditures paid by stockholders prior to incorporation at $0.001539 per share categorized as follows:
Issuance of common stock payable		100	9,900	(100)
Issuance of common stock payable, shares		100,000		(100,000)
Issuance of common stock for cash pursuant to a private placement	20,750	528	20,222
Issuance of common stock for cash pursuant to a private placement, shares		527,500
Net loss	(48,728)				(48,728)
Balance at Dec. 31, 2012	(3,815)	25,478	129,408		(158,701)
Balance, shares at Dec. 31, 2012	25,477,500	25,477,500
Issuance of stock for reimbursement of expenditures paid by stockholders prior to incorporation at $0.001539 per share categorized as follows:
Accrued interest waived by stockholders	40		40
Net loss	(17,425)				(17,425)
Balance at Jun. 30, 2013	$ (21,200)	$ 25,478	$ 129,448		$ (176,126)
Balance, shares at Jun. 30, 2013	25,477,500	25,477,500

XML

BALANCE SHEETS (USD $)	Jun. 30, 2013	Dec. 31, 2012
Current assets
Cash	$ 1,464	$ 3,777
Total current assets	1,464	3,777
Deposits	1,090	1,090
Property and equipment, net	4,667	5,528
Total noncurrent assets	5,757	6,618
Total assets	7,221	10,395
Current liabilities
Accounts payable and accrued liabilities	3,060	4,974
Note payable	5,252	9,236
Total current liabilities	8,312	14,210
Notes payable	20,109
Total liabilities	28,421	14,210
Stockholders' deficit
Common stock $0.001 par value; 75,000,000 shares authorized, 25,477,500 shares issued and outstanding	25,478	25,478
Additional paid-in capital	129,448	129,408
Accumulated deficit during the development stage	(176,126)	(158,701)
Total stockholders' deficit	(21,200)	(3,815)
Total liabilities and stockholders' deficit	$ 7,221	$ 10,395

XML

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended		6 Months Ended		9 Months Ended	10 Months Ended	12 Months Ended		29 Months Ended
	Aug. 31, 2012	Mar. 31, 2011	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2012	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2012	Jun. 30, 2013
Stock issued for services, shares	100,000	6,750,000
Stock issued for services, price per share	$ 0.10	$ 0.001
Stock issued for services	$ 10,000	$ 6,750					$ 6,750
Stock issued for reimbursement of expenditures paid, shares		13,250,000
Equity issuance, stock issued for reimbursement of expenditures paid by stockholders, price per share		$ 0.001539
Stock issued for reimbursement of expenditures paid		20,386
Issuance of common stock for cash pursuant to a private placement, shares					527,500	4,850,000
Equity issuance, stock issued for cash pursuant to a private placement, price per share						$ 0.002
Issuance of common stock for cash pursuant to a private placement							97,000	20,750
Common stock, shares payable						100,000	100,000
Proceeds from issuance of private placement					20,750	97,000
Payments on notes payable			4,500						9,000
Accrued interest waived by stockholders			$ 40
Minimum [Member]
Equity issuance, stock issued for cash pursuant to a private placement, price per share					$ 0.02
Maximum [Member]
Equity issuance, stock issued for cash pursuant to a private placement, price per share					$ 0.10

XML

STOCKHOLDERS' EQUITY

6 Months Ended

Jun. 30, 2013

STOCKHOLDERS' EQUITY [Abstract]

STOCKHOLDERS' EQUITY

6.           STOCKHOLDERS' EQUITY

In March 2011, the Company issued 6,750,000 shares of its common stock to various consultants for services rendered at $0.001 per share.  The value of those shares totaled $6,750.

In March 2011, the Company issued 13,250,000 shares of its common stock to stockholders for reimbursement of expenditures paid prior to incorporation at $0.001539 per share.  The value of those shares totaled $20,386.

Between March and December of 2011, the Company issued 4,850,000 shares of its common stock to various accredited investors pursuant to a private placement at $0.02 per share. The gross proceeds from the issuance were $97,000.  As of December 31, 2011 100,000 of those shares had not been issued and were reflected as common stock payable.  The shares were issued in February 2012.

From January to September of 2012, the Company issued 527,500 shares of its common stock to various accredited investors pursuant to a private placement at a range of $0.02 to $0.10 per share. The gross proceeds from the issuance were $20,750.

In August 2012, the Company issued 100,000 shares of its common stock to a consultant for services rendered at $0.10 per share.  The value of those shares totaled $10,000.

Upon repayment of $4,500 in debt in March 2013, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.  See also Note 5 regarding notes payable.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Schedule of Useful Lives

The estimated useful lives are:

Furniture and fixtures	7 years
Computers and office equipment	3-5 years

XML

NOTES PAYABLE

6 Months Ended

Jun. 30, 2013

NOTES PAYABLE [Abstract]

NOTES PAYABLE

5.           NOTES PAYABLE

As of June 30, 2013 and December 31, 2012, the Company had the following notes payable:

	June 30, 2013			December 31, 2012
Note payable - 24% interest, unsecured and due January 2013 (1)	$	5,252		$	4,716
Note payable - 2% interest, unsecured and due October 2013 (2)		-			4,520
Line of credit - 2% interest, unsecured and due January 2015 (3)		20,109			-
Total notes payable		25,361			9,236
Less current maturities		(5,252	)		(9,236	)
Net long-term note payable	$	20,109		$	-

(1)  Upon maturity, this amount may be converted into 225,000 shares of the Company's common stock at $0.02 per share.

(2) Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.

(3)  In March 2013 the Company entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by the Company's President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement the Company will pay interest at a rate of 2% per year.  As of June 30, 2013, the Company made draws totaling $20,000.

XML

STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		29 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
Cash flows from operating activities:
Net loss	$ (17,425)	$ (19,101)	$ (176,126)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation	861	848	3,947
Issuance of common stock for non-employee services			26,753
Loss on impairment of website			3,104
Accrued interest on notes payable	665		901
Changes in operating assets and liabilities:
Deposits			(1,090)
Accounts payable and accrued liabilities	(1,914)	(860)	3,060
Net cash used by operating activities	(17,813)	(19,113)	(139,451)
Cash flows from investing activities:
Property and equipment acquisitions		(1,435)	(1,435)
Net cash used by investing activities		(1,435)	(1,435)
Cash flows from financing activities:
Proceeds from notes payable	20,000		33,500
Repayments of notes payable	(4,500)		(9,000)
Proceeds from issuance of common stock		16,750	117,850
Net cash provided by financing activities	15,500	16,750	142,350
Net change in cash	(2,313)	(3,798)	1,464
Cash, beginning of period	3,777	8,676
Cash, end of period	1,464	4,878	1,464
Supplemental disclosure of cash flow information:
Interest paid
Income taxes paid
Supplemental disclosure of noncash investing and financing activities:
Issuance of common stock to acquire property and equipment			7,179
Issuance of common stock for website development			3,104
Accrued interest waived by stockholders	$ 40		$ 40

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	6 Months Ended
	Jun. 30, 2013
Website development costs, estimated useful life	3 years
Furniture and Fixtures [Member]
Estimated useful life	7 years
Computers and Office Equipment [Member] | Minimum [Member]
Estimated useful life	3 years
Computers and Office Equipment [Member] | Maximum [Member]
Estimated useful life	5 years

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basis of Presentation

Basis of Presentation - The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information.

These unaudited interim financial statements should be read in conjunction with the Company's Annual Report on Form 10-K which contains audited financial statements and notes covering the year ended December 31, 2012.

Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting.  Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows.  It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation.  The interim results for the six months ended June 30, 2013 are not necessarily indicative of results for the full fiscal year.

Development Stage Company

Development Stage Company - The Company's financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include implementation of the business plan, and obtaining additional debt and/or equity related financing.  As development stage enterprise, the Company discloses the deficit accumulated during the exploration stage and the cumulative statements of operations, stockholders' deficit and cash flows from inception to the current balance sheet date.

Year-End

Year-End - The Company has selected December 31 as its year end.

Use of Estimates

Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Actual results could differ from those estimates.

Cash

Cash - The Company considers all highly liquid instruments purchased with a maturity of three months or less at date of acquisition to be cash equivalents.  There were no cash equivalents at June 30, 2013 or December 31, 2012, respectively.

The Company maintains cash balances at an institution that is insured by the Federal Deposit Insurance Corporation.  As of June 30, 2013 and December 31, 2012 no amounts were in excess of the federally insured program.

Deposits

Deposits - Deposits include a security deposit for office space located in Indore, Madhya Pradesh, India.

Property and Equipment

Property and Equipment - Property and equipment are stated at cost less accumulated depreciation.  Expenditures for property acquisitions, development, construction, improvements and major renewals are capitalized.  The cost of repairs and maintenance is expensed as incurred.  Depreciation is provided on the straight-line method over the estimated useful lives of the assets.   Upon sale or other disposition of a depreciable asset, the cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations.

The estimated useful lives are:

Furniture and fixtures	7 years
Computers and office equipment	3-5 years

Website Development

Website Development - The Company capitalizes the costs associated with the development of its website.  Other costs related to the maintenance of the website are expensed as incurred.  Amortization will be provided over the estimated useful life of 3 years using the straight-line method for financial statement purposes.

Impairment of Long-Lived Assets

Impairment of Long-lived Assets - The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of property and equipment or whether the remaining balance of property and equipment should be evaluated for possible impairment.

Transfers of Nonmonetary Assets by Stockholders

Transfers of Nonmonetary Assets by Stockholders - The Company records transfers of nonmonetary assets to the Company by stockholders in exchange for common stock at the stockholders' historical cost basis determined in conformity with generally accepted accounting principles in the United States of America.

Revenue Recognition

Revenue Recognition - The Company currently has not generated revenues. Any future revenues earned, primarily through the sale of products, will be recognized utilizing the following general revenue recognition criteria: 1) pervasive evidence of an arrangement exists; 2) delivery has occurred; 3) the price to the buyer is fixed or determinable; and 4) collectability is reasonably assured.

Share-based Compensation Expense

Share-based Compensation Expense - The Company recognizes all forms of share-based payments, including stock option grants, warrants, and restricted stock grants, at their fair value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.

Share-based payments, excluding restricted stock, are valued using a Black-Scholes option pricing model. Share-based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period.

When computing fair value of share-based compensation, the Company considers the following variables:

· The expected option term is computed using the "simplified" method.

· The expected volatility is based on the historical volatility of its common stock using the daily quoted closing trading prices.

· The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant.

· The Company has not paid any dividends on common stock since its inception and does not anticipate paying dividends on our common stock in the foreseeable future.

· The forfeiture rate is based on the historical forfeiture rate for its unvested stock options.

Income Taxes

Income Taxes - Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.

The Company maintains a valuation allowance with respect to deferred tax assets.  The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company's financial position and results of operations for the current period.  Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry forward period under the Federal tax laws.

Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset.  Any change in the valuation allowance will be included in income in the year of the change in estimate.

Earnings (Loss) per Share

Earnings (Loss) per Share - Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period.  Diluted earnings (loss) per share is computed by dividing net income (loss), adjusted for changes in income or loss that resulted from the assumed conversion of convertible shares, by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period.

The computation of basic and diluted loss per share for the periods presented is equivalent since the Company had continuing losses. The Company had no common stock equivalents as of June 30, 2013 or December 31, 2012, respectively.

Financial Instruments

Fair Value of Financial Instruments - The Company's financial instruments consist of cash, accounts receivable, accounts payable, and notes payable. The recorded values of these instruments approximate fair values due to the short maturities of such instruments and the stated or imputed interest rates are commensurate with prevailing market rates for similar obligations.

Recent Accounting Pronouncements

New Accounting Pronouncements - There are no recent accounting pronouncements that are expected to have a material effect on the Company's interim unaudited financial statements.

XML

NOTES PAYABLE (Details) (USD $)	6 Months Ended			29 Months Ended
	Jun. 30, 2013		Jun. 30, 2012	Jun. 30, 2013		Dec. 31, 2012
Notes Payable:
Total note payable	$ 25,361			$ 25,361		$ 9,236
Less current maturities	(5,252)			(5,252)		(9,236)
Notes payable	20,109			20,109
Payments on notes payable	4,500			9,000
Accrued interest waived by stockholders	40
24% Unsecured Note Payable, Due October 2013 [Member]
Notes Payable:
Total note payable	5,252	[1]		5,252	[1]	4,716	[1]
Note payable, interest rate	24.00%			24.00%
Note payable, maturity date	Jan. 31, 2013
Debt conversion, number of shares called by conversion	225,000
Debt conversion, price per share	$ 0.02			$ 0.02
2% Unsecured Note Payable, Due January 2013 [Member]
Notes Payable:
Total note payable		[2]			[2]	4,520	[2]
Note payable, interest rate	2.00%			2.00%
Note payable, maturity date	Oct. 31, 2013
Payments on notes payable	4,500
Accrued interest waived by stockholders	40
2% Unsecured Line of Credit, Due January 2015 [Member]
Notes Payable:
Total note payable	20,109	[3]		20,109	[3]
Note payable, interest rate	2.00%			2.00%
Note payable, maturity date	Jan. 31, 2015
Line of credit, common shares used to secure facility	250,000
Line of credit, maximum borrowing capacity	25,000			25,000
Line of credit, amount outstanding	$ 20,000			$ 20,000

[1] Upon maturity, this amount may be converted into 225,000 shares of the Company's common stock at $0.02 per share.

[2] Upon repayment of $4,500 in debt, the note holder elected to waive accrued interest totaling $40 which is presented as a contribution on the statement of stockholders' deficit.

[3] In March 2013 the Company entered into a line of credit agreement secured by a personal guarantee of 250,000 shares of common stock owned by the Company's President and Chief Executive Officer. The line of credit has a maximum borrowing capacity of $25,000 and under the agreement the Company will pay interest at a rate of 2% per year. As of June 30, 2013, the Company made draws totaling $20,000.

XML

GOING CONCERN (Details) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended		29 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2011	Dec. 31, 2012	Jun. 30, 2013
GOING CONCERN [Abstract]
Net loss	$ 8,399	$ 12,463	$ 17,425	$ 19,101	$ 109,973	$ 48,728	$ 176,126

XML

Document and Entity Information	6 Months Ended
	Jun. 30, 2013	Aug. 09, 2013
Document And Entity Information Abstract
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2013
Entity Registrant Name	INDIA ECOMMERCE CORP
Entity Central Index Key	0001510891
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2013
Entity Filer Category	Smaller Reporting Company
Entity Units Outstanding		25,477,500

XML

PROPERTY AND EQUIPMENT (Details) (USD $)	3 Months Ended		6 Months Ended		29 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Dec. 31, 2012
PROPERTY AND EQUIPMENT [Abstract]
Computer and office equipment	$ 8,614		$ 8,614		$ 8,614	$ 8,614
Accumulated depreciation	(3,947)		(3,947)		(3,947)	(3,086)
Property and equipment, net	4,667		4,667		4,667	5,528
Depreciation	$ 431	$ 430	$ 861	$ 848	$ 3,947