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Home / Company Law & Secretarial Services / Branch Office of a Foreign Company
Last updated: 2 October 2026
A branch office lets a foreign company carry on specific permitted activities in India without forming a separate company. Our team prepares the application through an authorised dealer bank, registers the office with the ROC and keeps its yearly filings on track.
A branch office (BO) is an extension of the foreign company. It can carry out only the activities permitted under FEMA — such as export and import, professional or consultancy services, research, representing the parent, and technical or financial collaboration. It cannot carry on retail trading or manufacturing (except in special economic zones).
RBI has published draft regulations that would change the eligibility tests. We check the rules in force when you apply.
Based on FEMA (Establishment in India of a Branch Office or a Liaison Office or a Project Office or any other Place of Business) Regulations, 2016 and section 380 of the Companies Act, 2013. Last updated: 27 September 2026.
Minimum net worth of the parent under current rules
Profit-making track record needed under current rules
To register the office with the ROC in FC-1
Annual accounts and annual return with the ROC
Retail trading and manufacturing are not permitted activities
Annual Activity Certificate filed through the AD bank
Most issues are about what the branch is allowed to do.
Earning from activities not in the approval risks a FEMA contravention.
The office starts operating without ROC registration.
AAC, FC-3 and FC-4 are overlooked because the office is small.
Compare other ways to operate in India.
A separate Indian company.
Representation only.
Compare all routes.
For foreign-owned companies.
We check the parent’s track record, net worth and proposed activities.
Application prepared and filed through your AD bank.
Queries answered until the approval or UIN is issued.
FC-1 filed within 30 days of setting up.
PAN, TAN, GST and bank account.
FC-3, FC-4, AAC and tax filings every year.
A branch office files in India every year, even if activity is small.
Annual accounts of the Indian business filed with the ROC.
Annual return filed with the ROC.
Annual Activity Certificate through the AD bank.
Income tax return; a branch is taxed at foreign company rates.
Share your query and our team will reply during business hours.
Only the activities permitted under FEMA, such as export and import, consultancy, research and representing the parent. Retail trading and manufacturing are not allowed outside special economic zones.
Applications go to RBI through an Authorised Dealer Category-I bank. Some cases, including land-border country applicants, need prior approval.
Yes. It files Form FC-1 within 30 days of setting up a place of business in India.
It is taxed in India as part of the foreign company, at the rates for foreign companies.
Often yes, if you plan to trade widely in India. A subsidiary has limited liability and can do any lawful business.
ACS – Director, Expertvuw Management Pvt Ltd
This work is handled by Expertvuw’s team, with filings made on the MCA portal. Certifications and audits required by law are issued by independent practising professionals engaged for your case.