What is eForm FC-4?
Every foreign company shall prepare and file the annual return of the company in eForm FC-4 within 60 days from the close of the financial year.
- 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.
According to section 384(2) of the Companies Act 2013 the provisions of section 92, subject to such exceptions, modifications, and adaptations as may be made therein by rules made under this Act, apply to a foreign company as they apply to a company incorporated in India.
According to Rule 7 of Companies (Registration of Foreign Companies) Rules, 2014 for the purposes of subsection (2) of section 384, every foreign company shall prepare and file, within 60 days from the last day of its financial year, to the Registrar annual return in Form FC-4 along with such fee as provided in Annexure to Companies (Registration Offices and Fees) Rules, 2014 containing the particulars as they stood on the close of the financial year.
Due Date of Form FC-4
- The due date for filing the annual return of a foreign company is 60 days from the date of the balance sheet.
The Companies (Registration of offices and Fees) Rules, 2014
- Normal Fees - Rs. 6000
- Additional Fees Rules
Period of delays
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