Foreign company registration in India
Foreign Company Registration in India: Subsidiary, Branch, Liaison or Project Office
Deo & Associates is a Chartered Accountant firm that helps foreign companies enter India: choosing the right route, getting approvals, registering with the Registrar and the RBI, and staying compliant on tax, FEMA and the Companies Act.
- Established in 2010
- Offices in Noida and Gurugram
- In person and online
How can a foreign company register in India?
A foreign company can enter India by incorporating a subsidiary, usually a private limited company, or by setting up a branch, liaison or project office. A subsidiary registers with the Registrar of Companies, while branch, liaison and project offices need RBI permission through an authorised dealer bank and a registration of the place of business under the Companies Act within 30 days, on Form FC-1.
Why Deo & Associates
Why foreign companies choose us for India entry
We compare every route against your activity, timeline and tax position before you commit
We handle the Companies Act, RBI and tax steps together, so approvals and registrations do not run out of order
We keep the Indian entity compliant after set-up: audit, ROC, FEMA, GST, TDS and transfer pricing
What does foreign company registration in India mean?
The phrase covers two things. First, a foreign company can set up an Indian entity, most often a wholly owned subsidiary, a joint venture company or an LLP. Second, a foreign company that establishes a place of business in India through a branch, liaison or project office must register that place of business under Chapter XXII of the Companies Act, 2013, and the office itself needs RBI permission under FEMA.
The right route depends on what you want to do in India. If you plan to hire, sell, sign contracts and hold assets, a subsidiary is usually the answer. If you want to study the market or support your parent's business without earning income, a liaison office may fit. A branch can carry out permitted activities for the parent. A project office is for a specific project awarded by an Indian company.
Each route has different approvals, tax and compliance, and the wrong choice is expensive to undo. We start with your plan and give you a short written recommendation.
Guide
Compare the routes
| Route | Can it earn income in India? | Approval | Tax and compliance |
|---|---|---|---|
| Wholly owned subsidiary | Yes, as an Indian company | Registrar of Companies; FDI route check and RBI reporting | Domestic company tax rates; audit, ROC, FC-GPR and annual RBI return |
| Branch office | Only permitted activities for the parent | RBI permission through an authorised dealer bank; FC-1 under the Companies Act | Taxed as a foreign company at a higher rate; accounts, annual returns and transfer pricing |
| Liaison office | No commercial income; expenses met by remittance from abroad | RBI permission through an authorised dealer bank; FC-1 | Annual activity certificate by a Chartered Accountant; registrations such as PAN and TAN |
| Project office | Only for the approved project | Specific permission or general permission where conditions are met; FC-1 | Tax on project profits as a foreign company; project-based reporting |
| LLP or joint venture | Yes | FDI route check; LLP or company registration | Depends on structure; FEMA reporting applies to foreign capital |
Compare
Who can set up which office
| Item | What the rules look for | How we help |
|---|---|---|
| Applicant | A company incorporated outside India with a proven business record and net worth set by the RBI | Check eligibility and prepare the financial evidence |
| Activities | Branch and liaison offices must stay within the activities the RBI allows | Map your plan to permitted activities |
| Countries of concern | Applicants from certain countries need additional government clearance | Check the ownership chain early |
| Documents | Charter documents, financial statements and board resolution, certified and apostilled | Prepare the list and review the papers |
| Authorised person | A person resident in India to accept service for the foreign company | Arrange the appointment and filing |
Process
How foreign company registration works
Define the plan
We agree the activities, revenue, staff and timeline, and shortlist the routes that fit.
Check eligibility and sector
We test the FDI route for subsidiaries and the eligibility and activity limits for offices.
Prepare the foreign documents
We list the papers, and guide you on certification, apostille and translation.
Apply and register
For a subsidiary we file SPICe+. For an office we apply through an authorised dealer bank and then register the place of business with the Registrar.
Set up the basics
PAN, TAN, bank account, GST if needed, Udyam, PF, ESI and the IEC for trade.
Report and stay compliant
FC-GPR for subsidiaries, annual activity certificates for liaison and project offices, accounts and returns for branches, and tax and ROC filings.
Documents to keep ready
- Certified and apostilled charter documents of the foreign company
- Latest audited financial statements of the parent
- Board resolution authorising the Indian entity or office
- Passport and address proof of directors and the authorised person
- Proof of the Indian address and landlord consent
- Banker's report on the parent, where the RBI asks for it
Common mistakes to avoid
- Opening an office without RBI permission, or doing activities outside what the permission allows
- Choosing a liaison office when the plan needs to earn income
- Missing the 30-day registration of the place of business under the Companies Act
- Skipping transfer pricing for dealings with the head office
- Forgetting annual filings such as the activity certificate or accounts
We review your case and tell you which of these apply before work starts.
Stay compliant
Compliance calendar after registration
Within 30 days
Register the place of business with the Registrar on Form FC-1, with the required documents.
On setting up
Obtain PAN and TAN, open the bank account, and register for GST and other laws where applicable.
By 30 September
Annual activity certificate by a Chartered Accountant for liaison and project offices, as the RBI requires.
Every year
File accounts and annual return of the foreign company, and the income tax return.
By 31 October
Certify Form 3CEB for dealings with the head office or group, where they exist.
As applicable
FC-GPR within 30 days of allotment for a subsidiary, and the annual RBI return by 15 July.
Dates are the usual statutory dates and can change by notification. We confirm them each year.
Related services
Services that work alongside this
Private Limited Company Registration
Incorporate a Private Limited company with DSC, DIN, name approval, MOA, AOA, PAN and TAN handled for you.
Learn moreLLP Registration
Form a Limited Liability Partnership with limited liability and lighter compliance than a company.
Learn moreROC and MCA Compliance
ROC filings, director changes, XBRL, dematerialisation, strike-off and revival of companies.
Learn moreAnnual Compliance for Private Limited Company
AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, income tax return and board compliance each year.
Learn moreStatutory Audit
Independent statutory audit of companies and LLPs under the Companies Act and LLP Act.
Learn moreGST Registration
Apply for a new GSTIN, add places of business or amend an existing registration.
Learn moreServices
All our CA services
Every service below is available to foreign-owned companies in India.
Private Limited Company Registration
Incorporate a Private Limited company with DSC, DIN, name approval, MOA, AOA, PAN and TAN handled for you.
Learn moreLLP Registration
Form a Limited Liability Partnership with limited liability and lighter compliance than a company.
Learn moreProprietorship Registration
Start a sole proprietorship quickly with GST, Udyam and a current account.
Learn morePublic Limited Company Registration
Register a Public Limited company for larger businesses that plan to raise capital from the public.
Learn morePartnership Firm Registration
Draft a partnership deed and register your firm under the Indian Partnership Act, 1932.
Learn moreStartup Registration
Incorporate your startup and apply for DPIIT recognition for the benefits available to recognised startups.
Learn moreSection 8, NGO and Trust Registration
Set up a Section 8 company, trust or society and obtain 12A and 80G registration.
Learn moreCSR-1 Registration
Register your NGO on the MCA portal in Form CSR-1 so companies can fund your projects.
Learn moreForeign Company Setup in India
Set up a wholly owned subsidiary, branch, liaison or project office in India.
Learn moreMSME / Udyam Registration
Get a free Udyam certificate for loans, subsidies and priority sector benefits.
Learn moreGST Registration
Apply for a new GSTIN, add places of business or amend an existing registration.
Learn moreGST Return Filing
Monthly and quarterly GSTR-1, GSTR-3B, annual returns and input tax credit reconciliation.
Learn moreIncome Tax Return (ITR) Filing
File income tax returns for individuals, professionals, firms, LLPs and companies.
Learn moreTDS Return Filing
Quarterly TDS returns (24Q, 26Q, 27Q), deposit tracking and TDS certificates.
Learn moreIncome Tax Consultancy
Expert advice on assessments, notices, scrutiny and tax-efficient structures.
Learn moreIncome Tax Planning
Lawful tax planning for individuals and businesses, including old versus new regime analysis.
Learn moreGST Refund
Claim refunds on exports, inverted duty structures and excess balances in your electronic ledgers.
Learn moreGST Cancellation
Cancel your GST registration, revoke a cancellation or file the final return.
Learn moreIncome Tax Appeal
Appeal against assessment orders before the CIT(Appeals) and the Income Tax Appellate Tribunal.
Learn moreGST Appeal
Appeal against GST demand and refund orders, with drafting and hearings handled by CAs.
Learn moreStatutory Audit
Independent statutory audit of companies and LLPs under the Companies Act and LLP Act.
Learn moreTax Audit
Tax audit report for businesses and professionals above the prescribed limits.
Learn moreGST Audit and Reconciliation
GST reconciliation (GSTR-9C), health checks and support during departmental audit.
Learn moreAccounting and Bookkeeping
Monthly bookkeeping, payroll support, MIS reports and financial statements.
Learn morePF and ESI Registration
Register your establishment with the EPFO and ESIC, and onboard employees.
Learn morePF and ESI Return Filing
Monthly PF ECR and ESI contribution filing, plus UAN and claim support.
Learn moreAnnual Compliance for Private Limited Company
AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, income tax return and board compliance each year.
Learn moreAnnual Compliance Filing for LLP
LLP Form 8 and Form 11, income tax return and partner KYC each year.
Learn moreROC and MCA Compliance
ROC filings, director changes, XBRL, dematerialisation, strike-off and revival of companies.
Learn moreVisit us
Our offices in Delhi NCR
Noida Office
1015, Tower B, iTHUM, Sector 62Noida, Uttar Pradesh 201309
Mon to Fri: 10:00 am to 6:00 pm
Saturday: 10:00 am to 2:30 pm
Sunday: Closed
Gurugram Office
1442, Plus Offices, 1st Floor, Landmark Cyber Park, Sector 67Gurugram, Haryana 122101
Mon to Fri: 10:00 am to 6:00 pm
Saturday: 10:00 am to 2:30 pm
Sunday: Closed
FAQ
Foreign company registration in India: frequently asked questions
Do I need to register a company to do business in India?
To do business with a physical presence you need an Indian entity or a registered office. A foreign company can also sell to Indian buyers from abroad, but tax, FEMA and GST rules still apply. We assess your model before you decide.
What is the difference between a subsidiary and a branch office?
A subsidiary is a separate Indian company with limited liability and domestic tax rates. A branch is part of the foreign company, limited to permitted activities, taxed at the foreign company rate, and its liabilities rest with the parent.
Can a liaison office earn income in India?
No. A liaison office can represent the parent, promote exports and imports, and act as a communication channel. It cannot earn income, and its expenses are met by funds sent from abroad.
How long does registration take?
A subsidiary can be incorporated within a few weeks once documents are ready. Branch and liaison offices depend on the bank and the RBI process, and time varies. We give a realistic timeline after reviewing your papers.
Which documents must be apostilled?
Charter documents, board resolutions and the personal documents of foreign directors, partners or authorised persons usually need apostille or notarisation and consular legalisation, depending on the country. We give a checklist for your jurisdiction.
What taxes apply to a foreign company in India?
A subsidiary pays tax at domestic company rates. A branch, liaison or project office is taxed as a foreign company on income attributable to India, at a higher rate, plus GST where it applies. Treaties may modify the result, and we compute this for your plan.
Keep reading
Related guides and pages
Wholly owned subsidiary registration in India
Step-by-step guide to setting up a 100% subsidiary.
View pageServiceForeign company setup in India
Our service page for foreign company setup.
View pageBlogWholly owned subsidiary in India: complete guide
A plain-English article on steps, FDI and FEMA rules.
View pageTransfer pricingTransfer pricing firm in Delhi
Form 3CEB for dealings with the head office or group.
View pageLocationCompany registration in Delhi
Incorporate in Delhi with our team.
View pageLocationCA firm in Uttar Pradesh
State-wide CA services for Uttar Pradesh.
View pageLaw and compliance
Foreign company registration in India: which laws apply
Entering India touches company law, foreign exchange law, tax and the FDI policy. This table shows what applies and what it means for you.
| Area | Law or authority | What it means for you |
|---|---|---|
| Foreign companies | Chapter XXII of the Companies Act, 2013 (sections 379 to 393) and the Companies (Registration of Foreign Companies) Rules, 2014 | Registration of the place of business and annual filings. |
| Branch, liaison and project offices | FEMA, 1999 and the RBI regulations and master direction on establishing such offices in India | Permission, permitted activities and reporting. |
| Foreign investment in a subsidiary | FEMA (Non-debt Instruments) Rules, 2019 and the Consolidated FDI Policy | Sector, route, pricing and reporting. |
| Land-border countries | Press Note 3 (2020) of DPIIT | Government approval for certain investors. |
| Taxation of foreign companies | Income-tax Act, 1961 and the corresponding provisions of the Income-tax Act, 2025, and tax treaties | Rates, attribution of income and withholding. |
| Transfer pricing | Chapter X of the Income-tax Act, 1961 | Arm's length pricing with the head office or group. |
| Indirect tax | CGST Act, 2017 | GST registration and returns where supplies are made. |
Official sources
Last reviewed 30 October 2026. This is general information on the law as we understand it, not advice for your specific case. FDI policy, RBI directions, thresholds, forms and due dates change, so we confirm the current position before we act. Please check the official source for the latest notification.
Get in touch
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- Phone+91-9278813303
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