Branch Office Registration in India
Set Up a Branch of Your Foreign Company in India — RBI & ROC Compliant Support
Expand Your Global Business Footprint in India — Expert RBI Approval & Corporate Compliance Assistance
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Overview of Branch Office Registration
A Branch Office in India is a business extension of a foreign company that allows the overseas parent to conduct specific commercial activities in India without incorporating a separate Indian subsidiary. This structure enables international firms to expand their reach, offer services locally, promote collaborations, and generate revenue through permitted operations. Establishing a Branch Office requires approval from the Reserve Bank of India (RBI) under FEMA regulations and registration with the Registrar of Companies (ROC) under the Companies Act, 2013.
At Taxhit Consultancy, we provide end-to-end Branch Office registration services — from RBI application and documentation to MCA/ROC filings, tax registration, and ongoing compliance support.
What Is a Branch Office in India?
A Branch Office (BO) is an extension of a foreign parent company operating in India. It is not a separate legal entity; instead, it functions under the legal identity of the parent corporation. Branch Offices are permitted to carry out a limited set of business activities approved by RBI but cannot engage in activities outside this approved scope.
Unlike subsidiaries, Branch Offices are treated as Permanent Establishments (PE) of the foreign parent, which has implications for taxation and compliance
Branch Office Registration In 4 Easy Steps
Fill up the forms
Submit the Documents
Pay Fees
Get your Registered
Documents Required for Branch Office Registration
Two Colour Photographs of Promoters/Individuals/ Company/ Director
PAN Card of each Shareholders and directors
Identity Proof (Voter ID / Driving License/ Passport)
Address Proof (Bank Statement / Electricity, Mobile, Telephone Bill)
Proof of Registered Office
Utility Bill as proof must be Latest
Eligibility Criteria
To set up a Branch Office in India, the foreign company must typically meet the following conditions:
✔ Profit-Making Track Record: A profitable track record for the preceding five financial years in the home country.
✔ Net Worth Requirement: Minimum net worth of USD 100,000 or its equivalent, supported by audited financial statements.
✔ Similar Business Activities: The activities proposed in India should be aligned with the parent company’s core business and fall under the list of permitted activities.
If the applicant company does not meet these criteria, a Letter of Comfort from a parent or group company that satisfies the eligibility conditions may be accepted by the RBI in some cases.
Why Choose Taxhit Consultancy?
Expert guidance on RBI & FEMA regulations
End-to-end support: RBI application, FC-1 filing, PAN/TAN/GST
Compliance & audit assistance
Transparent pricing with real timelines
Permitted & Prohibited Activities
Permitted Activities
A Branch Office may carry out the following activities once approved by RBI:
Export/import of goods.
Rendering professional, consultancy, or advisory services.
Research work and technical development related to the parent company’s business.
Promoting technical or financial collaborations with Indian entities.
Acting as buying/selling agent for the parent company.
Providing IT services, software development, and technical support.
Prohibited Activities
A Branch Office cannot:
Undertake manufacturing or processing activities in India on its own.
Conduct retail trading or non-permitted commercial activities.
Engage in business activities that fall outside those approved by the RBI.
Step-by-Step Branch Office Registration Process
1. RBI Approval via AD Category-I Bank
Foreign companies must first obtain RBI approval under FEMA to establish a Branch Office.
Submit Form FNC through an Authorised Dealer Category-I Bank.
Provide detailed parent company documents, audited financials, business purpose, and proposed activities.
RBI reviews the application and, upon approval, issues a Unique Identification Number (UIN).
The approval may be under the Automatic Route (in permitted sectors with 100% FDI) or Government Route (requiring additional clearances). ICSI
2. Registration with the Registrar of Companies (ROC)
Within 30 days of receiving RBI approval, the foreign company must register the Branch Office by filing Form FC-1 with the Ministry of Corporate Affairs (MCA).
Required documents include RBI approval, company constitutional documents, list of directors/authorised signatories, and power of attorney for the authorised representative in India.
Once registered, ROC issues a Certificate of Establishment and CIN (Corporate Identity Number) to the Branch Office.
3. PAN, TAN & Tax Registrations
After ROC registration:
Apply for Permanent Account Number (PAN) for tax purposes.
Apply for Tax Deduction and Collection Account Number (TAN).
If the Branch Office conducts taxable activities, GST registration may be required.
4. Bank Account Setup & Operational Formalities
Open a company bank account in the name of the Branch Office to handle local transactions and repatriation of profits as permitted. Ensure all office infrastructure complies with local laws, including lease agreements and utility setup.
Documents Required
For RBI Approval:
Form FNC (Foreign Company) Certified Certificate of Incorporation of the foreign parent Memorandum & Articles of Association (MOA/AOA) Audited financial statements (last 5 years) Board resolution authorising the Branch Office Details of authorised representatives Banker’s report & net worth certificate Local office address proof and proposed activities outline
For ROC Registration:
RBI approval letter with UIN Form FC-1 and attachments Power of attorney/board resolution for authorised representative Certified constitutional documents of the foreign company Details of directors and secretaries
Benefits of Registering a Branch Office
✔ Direct Market Access: Operate and generate revenue directly in India.
✔ Maintain Corporate Brand Identity: Same corporate name as parent entity.
✔ No Separate Legal Entity: Simple extension of the parent company.
✔ Repatriation of Profits: Permitted subject to tax and FEMA rules.
✔ Strategic Growth: Useful for exploring market opportunities before forming a subsidiary.