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eForm FC-3 · MCA · Foreign Company · Section 381

eForm FC-3 Filing Services annual accounts of Indian place of business, filed right.

End-to-end eForm FC-3 filing services for foreign companies operating in India — annual filing of audited accounts of place of business with the Ministry of Corporate Affairs under Section 381 of the Companies Act, 2013.

eForm FC-3 is the annual return that every foreign company having a place of business in India is required to file with the Registrar of Companies under Section 381 of the Companies Act, 2013 read with the Companies (Registration of Foreign Companies) Rules, 2014. The form captures the audited financial statements of the Indian place of business of the foreign company, the global accounts of the foreign company, the list of all places of business in India, and the particulars of related party transactions and statement of repatriation of profits, if any.

Every foreign company that has registered with the Registrar of Companies under Form FC-1 — including branch offices, liaison offices, and project offices set up under FEMA — is required to comply with the annual FC-3 filing. The form serves as the primary record of the foreign company's Indian operations available on the MCA public portal, and is examined by tax authorities, banks, vendors, and counterparties during due diligence and tendering processes. Lapses in filing affect the company's good standing and can complicate future filings, banking, and even closure of the place of business.

Our eForm FC-3 filing practice supports foreign companies of every kind — multinational branches, regional liaison offices, project offices for infrastructure contracts, and IT and services back offices. We handle audit coordination with the Indian and foreign auditors, preparation of the Indian place of business financials, mapping of global accounts to the Indian filing, drafting of related party transaction schedules, e-form preparation and DSC affixation, MCA filing within the 6-month statutory window, and post-filing follow-up where the ROC raises queries or seeks additional information.

Our FC-3 Filing Services

01

Audit Coordination

Coordination with Indian and global auditors for finalisation of accounts of place of business.

02

India PoB Financials

Preparation of balance sheet and profit and loss account of the Indian place of business.

03

Global Accounts Mapping

Mapping of global accounts of the foreign company to the FC-3 disclosure format.

04

Related Party Schedule

Schedule of related party transactions and HO-branch transactions for FC-3 disclosure.

05

e-Form Preparation

Drafting of eForm FC-3 with all required attachments and disclosures.

06

MCA Filing

Filing of FC-3 on the MCA21 portal within 6 months from the close of financial year.

07

ROC Query Resolution

Response to ROC queries, resubmissions, and follow-up until form is approved.

08

Past-Year Regularisation

Regularisation of pending FC-3 filings for earlier years and condonation applications.

Our FC-3 Workflow

1

Audit Plan

Audit plan and timeline aligned with the foreign company's group reporting calendar.

2

Accounts Finalisation

Finalisation of Indian place of business accounts and integration with global accounts.

3

Disclosures

Preparation of related party, branch transaction, and repatriation disclosures.

4

e-Form Drafting

Drafting of FC-3 with DSC of authorised representative and supporting attachments.

5

MCA Filing

Filing on MCA21 within the statutory window and archival of acknowledgement.

Benefits of Timely FC-3 Filing

Full compliance with Section 381
Avoidance of penalty and prosecution
Clean ROC record for foreign company
Diligence-ready filings for counterparties
Smooth profit repatriation
Faster closure when winding down PoB
Banking and AD bank comfort
Audit-ready Indian operations record

Frequently Asked Questions

eForm FC-3 is the annual return filed by a foreign company with the Registrar of Companies for its place of business in India, including audited financial statements.

Every foreign company having a place of business in India, including branch offices, liaison offices, and project offices, must file Form FC-3 annually.

Form FC-3 must be filed within 6 months from the close of the financial year of the foreign company along with audited accounts.

Audited balance sheet and profit and loss account of the Indian place of business, global accounts of the foreign company, and list of related party transactions.

Non-filing attracts penalty under Section 392 of the Companies Act and may invite prosecution of the foreign company and its officers.

FC-3 Due This Year?

Whether you are filing FC-3 for the first time or regularising past-year filings for your branch, liaison, or project office in India, talk to our team for a smooth, audit-ready MCA filing.

File eForm FC-3 or call +91 9819 000 511