FC 3

ROC FC 3

What is FC -3?

Every foreign company is required to prepare and file financial statements within a period of six months of the close of the financial year of the foreign company to which the financial statements relate to Delhi RoC in eForm number FC-3. It shall also prepare and file a list of places of business in India established by a foreign company as on date of the balance sheet in the same form. However, the Registrar can extend the said period to not more than three months on application made in writing.

Who and when has to file?

Every foreign company is required to prepare and file financial statements within a period of six months of the close of the financial year of the foreign company to which the financial statements relate to Delhi RoC in eForm number FC-3.

What’s the requirements?

• Copy of latest consolidated financial statement of parent company (Mandatory).
• Copy of balance sheet and profit and loss account duly authenticated under section 381(1) (Mandatory).
• Statement of related party transactions Statement of repatriation of profits
• Statement of transfer of funds
• Approval letter obtained for every establishment in India by a foreign company
• In case the document is in any other language other than English, certified translation in English language is mandatory Any other information can be provided as an optional attachment(s).