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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
Call +91 92788 13303
2010Year established
200+Clients served
250+Companies registered

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

1

We compare every route against your activity, timeline and tax position before you commit

2

We handle the Companies Act, RBI and tax steps together, so approvals and registrations do not run out of order

3

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

RouteCan it earn income in India?ApprovalTax and compliance
Wholly owned subsidiaryYes, as an Indian companyRegistrar of Companies; FDI route check and RBI reportingDomestic company tax rates; audit, ROC, FC-GPR and annual RBI return
Branch officeOnly permitted activities for the parentRBI permission through an authorised dealer bank; FC-1 under the Companies ActTaxed as a foreign company at a higher rate; accounts, annual returns and transfer pricing
Liaison officeNo commercial income; expenses met by remittance from abroadRBI permission through an authorised dealer bank; FC-1Annual activity certificate by a Chartered Accountant; registrations such as PAN and TAN
Project officeOnly for the approved projectSpecific permission or general permission where conditions are met; FC-1Tax on project profits as a foreign company; project-based reporting
LLP or joint ventureYesFDI route check; LLP or company registrationDepends on structure; FEMA reporting applies to foreign capital

Compare

Who can set up which office

ItemWhat the rules look forHow we help
ApplicantA company incorporated outside India with a proven business record and net worth set by the RBICheck eligibility and prepare the financial evidence
ActivitiesBranch and liaison offices must stay within the activities the RBI allowsMap your plan to permitted activities
Countries of concernApplicants from certain countries need additional government clearanceCheck the ownership chain early
DocumentsCharter documents, financial statements and board resolution, certified and apostilledPrepare the list and review the papers
Authorised personA person resident in India to accept service for the foreign companyArrange the appointment and filing

Process

How foreign company registration works

1

Define the plan

We agree the activities, revenue, staff and timeline, and shortlist the routes that fit.

2

Check eligibility and sector

We test the FDI route for subsidiaries and the eligibility and activity limits for offices.

3

Prepare the foreign documents

We list the papers, and guide you on certification, apostille and translation.

4

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.

5

Set up the basics

PAN, TAN, bank account, GST if needed, Udyam, PF, ESI and the IEC for trade.

6

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

R

Within 30 days

Register the place of business with the Registrar on Form FC-1, with the required documents.

B

On setting up

Obtain PAN and TAN, open the bank account, and register for GST and other laws where applicable.

S

By 30 September

Annual activity certificate by a Chartered Accountant for liaison and project offices, as the RBI requires.

A

Every year

File accounts and annual return of the foreign company, and the income tax return.

T

By 31 October

Certify Form 3CEB for dealings with the head office or group, where they exist.

F

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.

Services

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 more

LLP Registration

Form a Limited Liability Partnership with limited liability and lighter compliance than a company.

Learn more

Proprietorship Registration

Start a sole proprietorship quickly with GST, Udyam and a current account.

Learn more

Public Limited Company Registration

Register a Public Limited company for larger businesses that plan to raise capital from the public.

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Partnership Firm Registration

Draft a partnership deed and register your firm under the Indian Partnership Act, 1932.

Learn more

Startup Registration

Incorporate your startup and apply for DPIIT recognition for the benefits available to recognised startups.

Learn more

Section 8, NGO and Trust Registration

Set up a Section 8 company, trust or society and obtain 12A and 80G registration.

Learn more

CSR-1 Registration

Register your NGO on the MCA portal in Form CSR-1 so companies can fund your projects.

Learn more

Foreign Company Setup in India

Set up a wholly owned subsidiary, branch, liaison or project office in India.

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MSME / Udyam Registration

Get a free Udyam certificate for loans, subsidies and priority sector benefits.

Learn more

GST Registration

Apply for a new GSTIN, add places of business or amend an existing registration.

Learn more

GST Return Filing

Monthly and quarterly GSTR-1, GSTR-3B, annual returns and input tax credit reconciliation.

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Income Tax Return (ITR) Filing

File income tax returns for individuals, professionals, firms, LLPs and companies.

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TDS Return Filing

Quarterly TDS returns (24Q, 26Q, 27Q), deposit tracking and TDS certificates.

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Income Tax Consultancy

Expert advice on assessments, notices, scrutiny and tax-efficient structures.

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Income Tax Planning

Lawful tax planning for individuals and businesses, including old versus new regime analysis.

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GST Refund

Claim refunds on exports, inverted duty structures and excess balances in your electronic ledgers.

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GST Cancellation

Cancel your GST registration, revoke a cancellation or file the final return.

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Income Tax Appeal

Appeal against assessment orders before the CIT(Appeals) and the Income Tax Appellate Tribunal.

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GST Appeal

Appeal against GST demand and refund orders, with drafting and hearings handled by CAs.

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Statutory Audit

Independent statutory audit of companies and LLPs under the Companies Act and LLP Act.

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Tax Audit

Tax audit report for businesses and professionals above the prescribed limits.

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GST Audit and Reconciliation

GST reconciliation (GSTR-9C), health checks and support during departmental audit.

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Accounting and Bookkeeping

Monthly bookkeeping, payroll support, MIS reports and financial statements.

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PF and ESI Registration

Register your establishment with the EPFO and ESIC, and onboard employees.

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PF and ESI Return Filing

Monthly PF ECR and ESI contribution filing, plus UAN and claim support.

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Annual Compliance for Private Limited Company

AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, income tax return and board compliance each year.

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Annual Compliance Filing for LLP

LLP Form 8 and Form 11, income tax return and partner KYC each year.

Learn more

ROC and MCA Compliance

ROC filings, director changes, XBRL, dematerialisation, strike-off and revival of companies.

Learn more

Visit us

Our offices in Delhi NCR

Noida Office

1015, Tower B, iTHUM, Sector 62
Noida, Uttar Pradesh 201309

Mon to Fri: 10:00 am to 6:00 pm
Saturday: 10:00 am to 2:30 pm
Sunday: Closed

Get directions

Gurugram Office

1442, Plus Offices, 1st Floor, Landmark Cyber Park, Sector 67
Gurugram, Haryana 122101

Mon to Fri: 10:00 am to 6:00 pm
Saturday: 10:00 am to 2:30 pm
Sunday: Closed

Get directions

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.

Law 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.

AreaLaw or authorityWhat it means for you
Foreign companiesChapter XXII of the Companies Act, 2013 (sections 379 to 393) and the Companies (Registration of Foreign Companies) Rules, 2014Registration of the place of business and annual filings.
Branch, liaison and project officesFEMA, 1999 and the RBI regulations and master direction on establishing such offices in IndiaPermission, permitted activities and reporting.
Foreign investment in a subsidiaryFEMA (Non-debt Instruments) Rules, 2019 and the Consolidated FDI PolicySector, route, pricing and reporting.
Land-border countriesPress Note 3 (2020) of DPIITGovernment approval for certain investors.
Taxation of foreign companiesIncome-tax Act, 1961 and the corresponding provisions of the Income-tax Act, 2025, and tax treatiesRates, attribution of income and withholding.
Transfer pricingChapter X of the Income-tax Act, 1961Arm's length pricing with the head office or group.
Indirect taxCGST Act, 2017GST 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.

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