A foreign company can open a branch office in India for permitted activities such as export and import, professional or consultancy services, research, representing the parent, and IT services, with approval through an Authorised Dealer bank under FEMA. The parent needs a profit track record and net worth as prescribed. The branch registers with the ROC and is taxed as a foreign company.
Permitted activities
- Export and import of goods
- Professional and consultancy services
- Research in the parent's field
- Technical and financial collaboration
- Representing the parent and acting as buying or selling agent
- IT and software services
Eligibility
A profit-making track record and net worth as specified by RBI, or a letter of comfort from the parent group.
Process
- Apply through an AD bank in Form FNC.
- Obtain approval and UIN.
- Register with the ROC within 30 days.
- Obtain PAN, GST and bank account.
Short on time? Leegal can handle Branch Office Registration India for you, end to end.
Get expert help →Compliance
- Annual Activity Certificate
- Audited accounts and ROC filings
- Income tax returns at foreign company rates
Frequently asked questions
Can a branch office manufacture in India?
Generally no, except in SEZs subject to conditions.
Branch or subsidiary: which is better?
A subsidiary has fewer activity restrictions and domestic tax rates; a branch is simpler to wind up but more restricted.
Can branch profits be repatriated?
Yes, after taxes, subject to documentation.
Does a branch need a resident representative?
The foreign company appoints authorised representatives in India for ROC purposes.
Let Leegal handle your Branch Office Registration India
Documentation, filing and follow-up by a dedicated expert, so you can focus on running your business.
- Dedicated point of contact
- Transparent pricing
- Pan-India service