An extension of the foreign parent that can carry on permitted commercial activities in India — export/import, consultancy, research, IT services — and repatriate profits.
Who needs this
What we do
- Confirm eligibility: profit-making record in the immediately preceding 5 financial years and net worth of at least USD 100,000.
- File Form FNC via an AD Category-I bank; respond to RBI and bank queries.
- Post-approval registrations: UIN, ROC (Registrar of Companies) (FC-1), PAN, TAN, GST, state registrations.
- Set up accounting, tax and the annual cycle (AAC (Annual Activity Certificate) by 30 September, ROC annual filing, income-tax return with transfer-pricing where relevant).
- Manage profit remittance certifications (Form 15CA/15CB) and eventual closure.
What you receive
- RBI approval and UIN; full set of Indian registrations.
- Tax position note covering the foreign-company rate, permitted activities and repatriation.
Key deadlines / thresholds
| Item | Rule |
|---|---|
| Eligibility | 5-year profit record; net worth ≥ USD 100,000 |
| ROC registration (FC-1) | Within 30 days of establishment |
| Annual Activity Certificate | By 30 September each year |
Documents you'll need
- As for a liaison office, with 5 years of audited financials
- Description of the activities the BO will carry on, mapped to the RBI's permitted list
Typical timeline
Typically 6–10 weeks from filing with the bank. Indicative. Government processing times vary.
Download the document checklist (PDF)
Questions we are asked most
Who needs Branch office?
Foreign companies delivering services or executing contracts in India without creating a separate legal entity. Note: a BO is taxed in India at the foreign-company rate and cannot carry on retail trading or manufacturing (other than in an SEZ).
How long does Branch office take?
Typically 6–10 weeks from filing with the bank. Government processing times vary.
What documents do you need for Branch office?
As for a liaison office, with 5 years of audited financials. Description of the activities the BO will carry on, mapped to the RBI's permitted list.
Last updated: September 21, 2026.