What Is a Branch Office?
A foreign company can carry on permitted activities in India through a branch office without forming a separate Indian company. Branch offices are set up under the FEMA regulations for branch, liaison and project offices, with the application processed through an Authorised Dealer (AD) Category-I bank.
Once approved, the branch must register with the Registrar of Companies in Form FC-1 within 30 days, obtain PAN and TAN, and file annual accounts and an Annual Activity Certificate.
Branch approved and registered
- FEMA application prepared
- FC-1 filed with the ROC
- Annual compliance managed
Who Sets Up a Branch Office?
- Foreign companies exporting to or importing from India
- Consultancy and professional service firms
- Foreign IT and technical support companies
- Foreign airlines and shipping companies
Benefits
No new company needed
Operate as an extension of the parent.
Permitted business activities
Earn income in India within FEMA limits.
Repatriation
Profits can be remitted after taxes.
Market presence
A local base for clients and partners.
Documents Required
- Certificate of incorporation of the parent (apostilled or notarised)
- Memorandum and articles or charter documents
- Audited financial statements of recent years
- Board resolution of the parent approving the branch
- Letter of comfort or bank reference, if required
- Details of the authorised representative in India
Branch Office Registration Process
Eligibility
We check the profit track record and net worth criteria.
Application
Form FNC with documents is filed through your AD bank.
Approval
The AD bank (and the RBI or government where required) approves.
ROC registration
Form FC-1 is filed within 30 days of setting up.
Tax registrations
PAN, TAN, GST and bank account opened.
Common Mistakes to Avoid
- Not meeting eligibility – The parent must meet profit and net worth criteria.
- Restricted countries or sectors – Some applicants need prior RBI or government approval.
- Missing FC-1 – The branch must register with the ROC within 30 days.
- Non-permitted activities – Retail trading and most manufacturing are not allowed.
Ongoing Compliance
Annual Activity Certificate
Filed with the AD bank every year.
Annual accounts
Form FC-3 and FC-4 with the ROC.
Income tax
Returns and transfer pricing where applicable.
GST
Returns if registered for GST.
Why Choose Vaidam Consultancy for Branch Office Registration
Expert-led
Company secretaries and tax experts handle your application.
Clear quote upfront
You receive our fee and all government charges before we begin.
Documents checked first
Fewer queries because everything is checked before filing.
One point of contact
A single consultant follows up until the approval is issued.
Frequently Asked Questions
The application is processed by an AD Category-I bank; some cases need prior RBI or government approval.
Activities such as export and import, professional services, research, technical support and representing the parent – not retail trading.
Yes. Form FC-1 must be filed within 30 days of establishing the place of business.
Yes. It is taxed as a foreign company on its Indian income.
It depends on your activities, tax and control needs; we compare both for you.