Annual Return of a Foreign Company
- eForm FC-4 is required to be filed pursuant to Section 384(2) of the Companies Act 2013 and Rule 7 of Companies (Registration of Foreign Companies) Rules, 2014
- Enter the Foreign Company Registration Number (FCRN)
- Enter the complete address of the place of the register of members or debentures kept in India.
- Enter the details of all the business activities of the company contributing 20% or more of the total turnover.
Summary of share capital, debentures and other securities
- Specify details for the authorized, subscribed and called up share capital, Indian Depository Receipts (IDRs) and debentures of the Company.
- Enter the particulars of authorized Indian Depository Receipts (IDRs) wherever applicable and also, specify number of shares of each class which are partly paid up for a consideration other than cash and also enter the paid up value per share.
- Enter number of shares for each class which are forfeited and also specify the amount paid on such shares.
- Enter the details of the shareholding pattern of the company at the beginning and end of the year and also percent change in shareholding.
- Enter the details of debentures like number, nominal value per debenture and total amount of debentures and also for other securities outstanding at the end of the year.
- Enter the details of the persons who is citizen of India including any company or body corporate incorporated in India having not less than 50 percent of shareholding in such foreign company.
- It is mandatory to enter Income tax PAN for individuals. System shall automatically display the details like name, father’s name, nationality, date of birth and permanent address in case DIN is entered and rest of the particulars are required to be provided by the user.
- For cases of company or body corporates, system will also automatically display the name of the company, address, email id, telephone number and fax number of the company in case CIN/LLPIN is entered by the user and for other cases, the same particulars are required to be given by the user.
- Enter the particulars of the indebtedness of the company for which charge has been created on the properties in India like name of property charged and amount secured by the charge with respect to indebtedness at the beginning of the year, charges created and satisfied during the year and total indebtedness at the end of the year.
- Details of Promoters, Directors and Key managerial personnel and changes therein since close of previous financial year. (Mandatory)
- Details of directors and key managerial personnel and their remuneration. (Mandatory)
- Details of the meeting of the members or class thereof, board and its various committees along with attendance details. (Mandatory)
- Particulars of members and debenture holders along with changes therein since the close of previous financial year. (Mandatory)
- Particulars of Holding, subsidiary and associate companies and firms. (Mandatory in case number of entities prescribed at serial no 6 is more than seven)
- Details of Penalties / punishment/ Compounding of offences, if any. (optional)
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Thanks for the above. I have a very general question whether the above return is required to be filed giving details of the branch office in India or for the parent company. Whether 60 days of filing the return be taken from the last day of financial year of the branch office or the parent company.