eForm FC-3 Filing Services
The annual accounts filing every foreign company with a place of business in India owes — including liaison, branch and project offices.
Form FC-3 is the annual filing through which a foreign company having a place of business in India submits its financial statements and the list of all places of business it maintains in India, under Section 381 of the Companies Act, 2013. It is filed with the Registrar of Companies, Delhi, which has jurisdiction over foreign companies, generally within six months of the close of the foreign company's financial year, and the Registrar may extend that period on application.
What our FC-3 service covers
Accounts, annexures and the filing itself.
- Determining whether the entity is a foreign company with a place of business in India
- Preparing Indian business operation accounts in the prescribed form
- Compiling the list of all places of business established in India
- Assembling the required annexures, including related party and transfer of funds statements
- Certification and translation of foreign-language documents where required
- Filing FC-3 with the ROC Delhi and tracking approval
What goes into an FC-3
More annexures than the form itself suggests.
Financial statements
The foreign company's accounts, together with statements relating to its Indian business operations in the prescribed format.
Places of business
A complete list of every place of business the foreign company has established in India during the year.
Related party statements
Statements on related party transactions, repatriation of profits and transfer of funds, which are required annexures.
Certification
Documents certified and, where in a foreign language, translated and verified as the rules require.
Our process
An annual cycle driven by the parent's financial year.
Applicability review
Confirming the entity is a foreign company under Section 2(42) with a place of business in India.
Accounts preparation
Preparing the Indian operation statements and reconciling them with the parent's accounts.
Annexures
Assembling the places of business list and the related party and fund transfer statements.
Filing
Filing FC-3 with the ROC Delhi within the window, or seeking an extension where justified.
Why FC-3 is easy to get wrong
What sets our approach apart.
Liaison offices are covered too
A liaison office earns no income in India but is still a place of business, and the foreign company still files.
The annexures are the real work
Related party and fund transfer statements have to be reconciled with the parent's records, which takes longer than the form.
Jurisdiction sits in Delhi
Foreign company filings are made with the ROC Delhi regardless of where the Indian office is located, which surprises entities used to filing locally.
eForm FC-3 Filing Services questions answered
What people ask before engaging us.
Running a branch or liaison office in India?
We will confirm which foreign company filings apply and set the annual calendar for them.
