eForm FC-3: Explanation and Requirements

Mandatory Filing: Every foreign company must prepare and file financial statements within 6 months at the end of its financial year to Delhi ROC using eForm FC-3.

Legal Basis:

  • Companies Act, 2013: Section 381
  • Companies (Registration of Foreign Companies) Rules, 2014: Rules 4, 5, and 6

Documents Required:

  1. Financial Statements:
    • Prepared for Indian business operations following Schedule III or similar guidelines.
    • Includes annexed documents per Chapter IX provisions.
    • Copies of the latest consolidated financial statements of the parent foreign company submitted to the respective authority in the home country.
  2. Attachments with Financial Statements:
    • Statement of Related Party Transactions.
    • Statement of Repatriation of Profits.
    • Statement of Transfer of Funds (including dividends if any).


The Form FC-3, along with the requisite documents, should be delivered to the Registrar within 6 months from the end of the foreign company’s financial year.

Audit Requirement:

Accounts pertaining to Indian business operations must be audited by a practicing Chartered Accountant in India or a firm of practicing Chartered Accountants.

List of Business Places:

Form FC-3 requires a foreign company to file a list of all its established places of business in India as of the balance sheet date.

Due Date and Fee Structure:

  • Due Date for Form FC-3: Within 9 months from the close of the financial year.
  • Filing Fee: ₹6000 as per Companies (Fee for filings with Registrar of Companies) Rules, 2014.

Additional Fees based on Delay Periods:

Period of Delays Additional Fees
Up to 30 days 2 times of normal fees
More than 30 days and up to 60 days 4 times of normal fees
More than 60 days and up to 90 days 6 times of normal fees
More than 90 days and up to 180 days 10 times of normal fees
More than 180 days 12 times of normal fees

This summarizes the requirements, timelines, and fees associated with filing eForm FC-3 for foreign companies operating in India under the Companies Act and relevant Rules.

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