The Ministry of Corporate Affairs (MoCA) on August 25, 2026, issued a notification regarding Frequently Asked Questions on registration of Foreign Companies / Subsidiary of Foreign Body Corporate.
The following has been stated: -
•Form FC-1 must be filed with the ROC within 30 days of establishing a place of business in India; subsequent projects/changes are generally reported through FC-2.
•Foreign companies are required to file FC-3 (Annual Accounts) and FC-4 (Annual Return), with CSR provisions applicable where Section 135 eligibility criteria are met.
•Registration requires prescribed corporate, regulatory, identity and address documents, with notarisation/apostille/consularisation requirements depending on the jurisdiction.
•RBI/sectoral approvals are required where applicable; foreign companies must also comply with FEMA/FDI requirements, while an Indian subsidiary remains an Indian company even if wholly foreign-owned.
