eForm FC-3 Filing Services – Annual Accounts of Foreign Companies Operating in India

Q: What is eForm FC-3 under the Companies Act?

MCA21 form filed by foreign companies registered under Section 380 to submit annual financial accounts under Section 381 — within 6 months of the close of the foreign company's financial year.

Q: Which foreign companies must file eForm FC-3?

All foreign companies with registered places of business in India under Section 380 — Branch Offices, Liaison Offices, and Project Offices — regardless of whether revenue was generated during the year.

Q: What documents must be attached to eForm FC-3?

Foreign company's balance sheet and P&L (with English translation), Indian place of business financial statements, authorised representative certificate, list of Indian places of business, digitally signed by India representative.

Q: What is the due date for filing eForm FC-3?

Within 6 months of the end of the foreign company's financial year (which may differ from the April-March Indian financial year).

Q: What is the penalty for non-filing of eForm FC-3?

Rs 1 lakh per year plus Rs 50,000 per day of continued default under Sections 381 and 392. Late filing fees also apply on MCA portal. Persistent non-compliance risks compulsory de-registration.

MCA Filing of Annual Financial Accounts for Foreign Company Branch, Liaison, and Project Offices Under Section 381 of the Companies Act, 2013

Every foreign company that has established a place of business in India — whether a Branch Office, Liaison Office, or Project Office — is required under Section 381 of the Companies Act, 2013 to file a copy of its financial statements (balance sheet, profit and loss account, and related documents) with the Registrar of Companies (RoC) within 6 months of the close of the foreign company's financial year. This filing is made electronically on the MCA21 portal using eForm FC-3. The financial statements must be in the form applicable in the country of incorporation of the foreign company, accompanied by a certified translation in English and a statement of Indian operations.

eForm FC-3 is distinct from the financial statements that an Indian subsidiary of a foreign parent files under the Companies Act — it applies specifically to the Indian office of a foreign company that has not incorporated a separate Indian entity. Every foreign company registered with the RoC under Section 380 must maintain this annual MCA filing compliance. Our FC-3 filing service assists foreign companies in preparing, translating, and filing their annual accounts with the RoC. This connects with our eForm FC-4 annual return, FDI filings, and FEMA compliance services.

Our eForm FC-3 Filing Services

FC-3 Applicability Assessment

Assessment of whether your foreign company's Indian office (Branch, Liaison, or Project Office) is registered with the RoC under Section 380 and therefore required to file eForm FC-3 annually.

Financial Statement Preparation

Assistance in preparing the annual financial statements of the foreign company's Indian operations — balance sheet, income statement, and notes — in the applicable format for RoC filing.

Certified English Translation

Coordination of certified English translation of the foreign company's financial statements (where originally prepared in another language) — required as a mandatory attachment to eForm FC-3.

Statement of Indian Operations

Preparation of the statement of the Indian operations of the foreign company — a summary of turnover, receipts, payments, and the financial position of the India-specific operations during the year.

MCA21 eForm FC-3 Filing

Preparation and filing of eForm FC-3 on the MCA21 portal within 6 months of the close of the foreign company's financial year — with digital signature of the authorised representative in India.

Late FC-3 Filing and Penalty Management

Advisory and filing support for foreign companies that have missed the FC-3 filing deadline — including late fee calculation, MCA portal condonation, and additional filing of missed returns.

Why eForm FC-3 Compliance Is Essential for Foreign Companies

Mandatory under Section 381 of the Companies Act 2013 — non-filing attracts penalties on the foreign company and its authorised representative in India
Annual MCA compliance maintains the foreign company's active registration status with the RoC — a prerequisite for renewing RBI approval for the Branch or Liaison Office
Financial transparency of Indian operations is required for Indian taxation purposes — the FC-3 financial data supports income tax return filing for Branch Offices
FC-3 filings are public records on the MCA portal — they demonstrate financial discipline and regulatory compliance to Indian clients, counterparties, and banks
Non-compliant foreign companies face penalty notices from the RoC and risk compulsory de-registration of their Indian place of business
Branch Offices carrying on commercial activity in India must also comply with tax, GST, and FEMA reporting — FC-3 is one component of a comprehensive India compliance framework

Frequently Asked Questions

What is eForm FC-3 under the Companies Act?

eForm FC-3 is the electronic form filed on the MCA21 portal by foreign companies registered under Section 380 of the Companies Act, 2013 to submit their annual financial accounts. Under Section 381, every foreign company with a place of business in India must file a copy of its financial statements (as prepared in its home country) along with a statement of Indian operations and a certified English translation, with the RoC within 6 months of the close of its financial year.

Which foreign companies must file eForm FC-3?

Every foreign company that has established and registered a place of business in India under Section 380 — including Branch Offices, Liaison Offices, and Project Offices — must file eForm FC-3. The obligation applies regardless of whether the office has generated revenue in India during the year. Foreign companies that operate in India exclusively through Indian subsidiaries are not covered under Section 381 — their Indian subsidiaries file annual returns as Indian companies.

What documents must be attached to eForm FC-3?

eForm FC-3 requires the following attachments: the foreign company's balance sheet and profit and loss account for the year (in original and English translation); the financial statements of the Indian place of business; a certificate by an authorised representative that the financial statements are prepared from the books and records maintained in India; a list of all places of business established by the foreign company in India; and any other documents prescribed under the Companies Act. The filing must be digitally signed by the authorised representative of the foreign company in India.

What is the due date for filing eForm FC-3?

eForm FC-3 must be filed within 6 months of the end of the foreign company's financial year. The financial year of the foreign company may differ from the Indian financial year (April to March) — the 6-month deadline runs from the end of the foreign company's own financial year, which could be December 31 (for calendar-year companies) or any other date applicable in the home country.

What is the penalty for non-filing of eForm FC-3?

Under Section 381 read with Section 392 of the Companies Act 2013, a foreign company that fails to file eForm FC-3 is liable to a penalty of Rs 1 lakh per year of default — with an additional daily penalty of Rs 50,000 for continued default. The authorised representative in India may also be personally liable. Late filing attracts additional fees on the MCA portal. Persistent non-compliance can result in the RoC issuing a notice for compulsory de-registration of the foreign company's place of business in India.

File Your Foreign Company's FC-3 on Time

Expert eForm FC-3 preparation, translation, and MCA21 filing for foreign company offices in India.