Business Registration · Foreign Branch Office

Foreign Branch Office extending your overseas presence into India.

Registration of a Foreign Branch Office in India — RBI approval, Ministry of Corporate Affairs filing, and ongoing FEMA compliance — for foreign companies looking to conduct limited business activities in India as an extension of the parent.

A Foreign Branch Office is an extension of a foreign parent company operating within India — not a separate legal entity, but a registered presence that allows the foreign company to carry on specified activities in India. Unlike a subsidiary, the branch office is not incorporated in India; the foreign parent is directly liable for all obligations of the branch.

The Reserve Bank of India permits foreign companies to open Branch Offices in India under the Foreign Exchange Management (Establishment in India of a Branch Office or a Liaison Office or a Project Office or any other place of business) Regulations, 2016. RBI approval is required before a Branch Office can be established, and the activities permitted are strictly limited to those permitted by the RBI — broadly, the branch can carry on the same activities in India as the foreign parent does abroad.

At Beyonte Compliances, we manage the Branch Office registration from the initial RBI application through MCA filing, PAN procurement, and the annual compliance obligations — including the Annual Activity Certificate from a Chartered Accountant that is mandatory for every Branch Office in India.

What Our Foreign Branch Office Registration Covers

RBI Application (FNC Form)

Preparation and submission of the FNC application to the Reserve Bank of India — with the parent company's financial statements, board resolution, and supporting documents.

RBI Approval & Correspondence

Managing the RBI approval process — responding to queries, providing additional documents, and tracking the application to approval.

MCA Filing (FC-1)

Filing of Form FC-1 with the Registrar of Companies within 30 days of establishing the Branch Office — registering the foreign company as a body corporate in India.

PAN & TAN Procurement

Obtaining PAN and TAN for the Branch Office — required for income tax filing, TDS deductions, and Indian banking operations.

Bank Account Opening

Guidance on opening a bank account for the Branch Office in India — including required documentation and FEMA compliance for remittances.

Permitted Activity Compliance

Advice on the activities the Branch Office is permitted to conduct in India — and ensuring all operations stay within the RBI-approved scope.

Annual Activity Certificate (AAC)

Preparation of the mandatory Annual Activity Certificate by a Chartered Accountant — confirming that the Branch Office has conducted only permitted activities during the year.

Annual ROC Filing (FC-3)

Annual filing of Form FC-3 with the ROC — submitting audited financial statements of the foreign parent along with the Branch Office's accounts.

Our Process

Eligibility & Scope Assessment

Confirming that the planned Indian activities qualify for Branch Office registration — and advising on whether a Subsidiary or Liaison Office would be more appropriate.

RBI Application Preparation

Preparing the FNC application with the parent's financials, board resolution, and activity description — and submitting to the RBI's authorised dealer bank.

RBI Approval & Follow-Up

Tracking the application through the RBI's review process and responding to any queries within the prescribed timeline.

MCA & PAN Filing

Filing Form FC-1 with the ROC and applying for PAN and TAN — completing the Branch Office's Indian regulatory identity.

Ongoing Compliance

Managing annual AAC preparation, FC-3 filings, and FEMA compliance — so the Branch Office's Indian presence remains fully compliant.

Why It Matters

✓No separate Indian entity — parent directly operates in India

✓Permitted in sectors where FDI is allowed and parent conducts the same activity

✓RBI application and MCA filing handled end-to-end

✓Annual Activity Certificate (AAC) prepared and filed on time

✓PAN and TAN obtained for Indian tax compliance

✓Permitted activity guidance prevents inadvertent non-compliance

✓Annual FC-3 and audited accounts filed with ROC

✓Clear advice on whether Branch vs. Subsidiary is the right structure

Frequently Asked Questions

A Foreign Branch Office can carry on the same activities in India as its parent company carries on abroad — including import and export, professional or consultancy services, research, and rendering technical support. It cannot carry on retail trading, manufacturing, or agricultural activities. We review the permitted scope before filing the RBI application.

RBI approval for a Branch Office typically takes 4–6 weeks from the date of submission of a complete application through an authorised dealer bank. The timeline can be longer if additional information is requested.

No. A Foreign Branch Office is not a separate legal entity — it is an extension of the foreign parent company. The foreign parent is directly responsible for all liabilities of the Branch Office in India. This is a key difference from a Subsidiary or WOS, which are separate legal entities with independent liability.

Annual compliance includes filing Form FC-3 with the ROC (with audited financials of the parent), obtaining an Annual Activity Certificate from a Chartered Accountant, filing the Branch Office's income tax return in India, and TDS compliance on payments made in India. We manage all of these as part of our annual compliance service.

Register your Foreign Branch Office in India — compliant from day one.

Talk to our team about Branch Office registration — from RBI application to annual compliance.