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Approval under FEMA, UIN, ROC registration, PAN, TAN and a bank account for the branch office of your foreign company — handled end to end by Chartered Accountants and Company Secretaries.
150+ Regular Clients · Chartered Accountants and Company Secretaries · Since 2016
A foreign company can open a branch office in India only with approval under FEMA. It applies on Form FNC through an authorised dealer (AD) Category-I bank, normally needing five years of profitable track record and a net worth of USD 100,000, receives a Unique Identification Number, files Form FC-1 with the Registrar of Companies within 30 days, and then obtains PAN and TAN. AU Corporate, a New Delhi firm of Chartered Accountants and Company Secretaries serving foreign companies since 2016, handles the full process.
Written and reviewed by Abhishek Jaiin, Chartered Accountant (ICAI Membership No. 544646) · Last reviewed: 9 October 2026
A branch office is the foreign company itself operating in India, so it needs RBI/AD-bank approval, ROC registration and ongoing filings, but no separate Indian company.
AU Corporate handles the application, the approvals and the registrations from India. You review and sign the documents from your own country.
The main differences a foreign finance team looks at before choosing a structure.
| Point | Branch Office | Subsidiary |
|---|---|---|
| Legal status | Not a separate entity; part of the foreign company | Separate Indian company |
| Liability | Foreign company is directly liable | Limited to its share capital |
| Approval | FEMA approval via Form FNC (AD bank or RBI) | Foreign investment rules; FC-GPR reporting |
| Activities | Only permitted activities; no retail trading or own manufacturing | Any activity allowed under FDI policy |
| Income tax | Foreign company rate: 35% plus surcharge and cess | Domestic rate: about 25.17% (concessional regime) |
| Profit repatriation | Net profit after tax, with CA certificate | Dividends, with withholding tax |
| Main filings | FNC, AAC, ROC Forms FC-1, FC-3, FC-4 | ROC annual forms, FC-GPR, FLA |
Rates are for general guidance and change in the Budget. Our team confirms the rate applicable for your year.
Permitted activities under the FEMA 2016 Regulations.
Export and import of goods by the branch office.
Professional or consultancy services, IT and software development services.
Acting as buying or selling agent, and technical support for the parent's products.
Research in which the parent is engaged, and promoting technical or financial tie-ups with Indian companies.
A branch office cannot do retail trading or manufacture on its own account. Contract manufacturing through Indian manufacturers is possible.
Six items from the head office. We send a document checklist tailored to your country.
Audited financial statements for the last five years, and a net worth certificate from an accountant.
Certificate of incorporation and charter documents, notarised and apostilled.
Approving the branch office, its activities and an authorised signatory.
The activity in India, its funding and the parent's group structure.
A leased office, a co-working space, or a registered address service.
At least one person resident in India to receive notices for ROC purposes.
Indian filings are prepared while your documents are notarised. Branch office setup typically takes 4 to 8 weeks, depending on the bank, the route (AD bank or RBI) and how quickly the parent's documents are notarised and apostilled.
Check net worth, track record, route and permitted activity.
Prepare the application and the document set.
File with the AD bank, or the RBI where needed, and receive the Unique Identification Number (UIN).
File Form FC-1 within 30 days of setting up the place of business, and obtain PAN and TAN.
Open the branch office account and receive the first remittance from the head office.
A fixed fee, confirmed in writing before work starts.
Not included: government fees, notary and apostille costs in your country, courier costs, and ongoing compliance after registration, which is available as a separate service — see Branch Office FEMA and RBI Compliance.
Your branch office accounts, tax returns, RBI filings and ROC forms must agree with each other. The same team handles each of them.
Straight answers to the questions foreign finance teams ask most about a branch office in India.
Written and reviewed by Abhishek Jaiin, Chartered Accountant (ICAI Membership No. 544646) · Last reviewed: 9 October 2026
This is general guidance based on Indian law and practice as at the date above. It is not advice for your specific case, and rules can change.
Tell us where your head office is, what the branch office will do in India, and how many people it will employ — our team will confirm eligibility, the route, and a fixed written quote.