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Legal Meaning: As per Section 2 (42) of the Companies Act 2013, foreign company"

means any company or body corporate incorporated outside India which,—
(a) has a place of business in India whether by itself or through an agent, physically or through electronic mode; and
(b) conducts any business activity in India in any other manner.


How to register a foreign company in India as a Subsidiary Company Entry routes for commercial operations

Foreign nationals/ Foreign Companies can form a company in India through any of entry strategy mentioned below (India Subsidiary Registration)
1. Wholly Owned Subsidiaries ( 100% Indian Subsidiary )
2. Joint Ventures with other Indian Companies in case 100% FDI is not permitted

How to register a foreign company in India

  • Liaison Office/Representative Office
  • Project Office
  • Branch Office


  • Opening Up Access to New Markets For Products and Services
  • Expanding Brand Recognition
  • More Cost-Effective Production and Manufacturing
  • Access to Technical Skills / Regional Knowledge
  • Participating in Local Economic Opportunities
  • Tax Benefits


Step1: Making an Application for Name approval: (Part A of SPICE PLUS INC 32-Name Application) An application for reservation of name shall be made through the web service available at www.mca.gov.in by using web service SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus: INC-32)

Step 2: Information/ Documents required from foreign Company (Part B of SPICE PLUS INC 32- Incorporation of company)
a) Notarized / Apostille copy of resolution of foreign Company ‘mentioning the name of authorized representative, no. of subscription of shares’.
b) Notarized / Apostille copy of ID Proof of authorized representative, if such person is non – resident of India.
c) Notarized / Apostille copy of Charter of Foreign Company.
d) Name of one Resident Director.
e) Name of Nominee (in case of incorporation of WOS)

Step 3 : Documents Prepared for Incorporation of the Company

Step 4: After the Availability of the above mentioned documents, Applicant has to fill the information which are required in the E Form SPICE PLUS INC 32

Step 5 : Filing of AGILE PRO form, E Form SPICE PLUS INC 32 is done.

Step 6: Details of INC-9 are required to file.

Step 7: Filing of forms with MCA

Step 8: Certificate of Incorporation , Upon completion of above mentioned procedure , ROC shall issue Certificate of Incorporation


♦ INC-9 Declaration by first subscriber(s) and director(s) (Duly apostille or notarized in country of origin). I all the subscribers having PAN/DIN then INC-9 shall be e-INC-9 download from dashboard.

♦ DIR-2 declaration from first Directors along with Copy of Proof of Identity and residential address. (Duly apostille or notarized in country of origin).

♦ Declaration from the foreign subscribers in respect of not having PAN. (Duly apostille or notarized in country of origin).

♦ NOC from the owner of the property.

♦ Proof of Office address (Conveyance/ Lease deed/ Rent Agreement etc. along with rent receipts);

♦ Copy of the utility bills (not older than two months)

♦ In case of subscribers/ Director does not have a DIN, it is mandatory to attach:Proof of identity and residential address of the subscribers (Duly apostille or notarized in country of origin)

♦ Digital Signature with only one Subscriber is enough for Incorporation of Company.

♦ DIR-2 from the Resident Director along with self attested copy of PAN and resident Proof.

♦ Memorandum of Association of Company (Physical copy of MOA shall be prepare; e-MOA (INC-33) can’t be prepared). (Duly apostille or notarized in country of origin).

♦ Article of Association of Company (Physical copy of AOA shall be prepare; e-AOA (INC-34) can’t be prepared). (Duly apostille or notarized in country of origin).


A. Subscription Money received from Foreign Subscriber

B. Filing of e-form 20A – Declaration of Commencement of Business. (declaration is filed by a director within a period of one hundred and eighty days of the date of incorporation of the company)

C. Collect FIRC ( Foreign Inward Remittance Certificate) Certificate from the Bank as per FDI Guidelines.

D. Issue Share Certificate to the subscribers within 2 months from the date of the Incorporation of the Company

E.: File FCGPR with RBI as per FDI Guidelines within 30 days of allotment of shares.


1. E Form FC -1 : A foreign company shall file the particulars of the principal place of business in e-form FC-1 within 30 days of establishment of place of business in India alongwith the required documents to ROC, Delhi.

2. E Form FC-2 : Return of alteration in the documents filed for registration by foreign company within a period of thirty days from the date on which the alteration was made or occurred.

3. E Form FC-3 : Every foreign company shall file with the Registrar, along with the financial statement, in Form FC.3 with such fee as provided under Companies (Registration Offices and Fees) Rules, 2014 a list of all the places of business established by the foreign company in India as on the date of balance sheet.

4. E Form FC-4 (Annual Return of a Foreign Company) Every foreign company shall prepare and file, within a period of sixty days from the last day of its financial year, to the Registrar annual return in Form FC.4 along with such fee as provided in the Companies (Registration Offices and Fees) Rules, 2014 containing the particulars as they stood on the close of the financial year..