Three offices, three limits
Branch, Liaison & Project Office in India
India offers three non-company presences, each narrowly defined, and all taxed or restricted more tightly than a subsidiary.
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Each has a hard boundary
A liaison office may represent the parent and gather market information but may not earn any income in India at all. A project office exists to execute a specific contract and ends with it. A branch may trade within an approved scope but is taxed as a foreign company at a materially higher rate than an Indian subsidiary. All three require Reserve Bank route approval through an authorised dealer bank, and none permits downstream investment.
- The right presence matched to what you actually need to do
- Approval route and documentation handled through the bank
- Tax and scope limits set out before you commit
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Compare the three
Non-company presences in India
Each is defined by what it may not do.
| Presence | Permitted activity | Tax |
|---|---|---|
| Liaison office | Representation and liaison only | No income permitted in India |
| Project office | Executing a specific contract | On the project income |
| Branch office | Approved trading activities | Foreign company rate, higher than domestic |
| Approval | Reserve Bank route via a bank | For all three |
| Downstream investment | Not permitted | For all three |
| Duration | Renewable or project linked | Varies |
Approval routes, permitted activities, duration and tax rates for branch, liaison and project offices are set by the authorities and change. Yours are confirmed before application. Every Indian company must have at least one director resident in India, and foreign share subscription must be reported to the Reserve Bank of India within a short period after allotment.
How it works
Establishing the right presence
Define the activity precisely first.
01
Match presence to activity
What you actually need to do in India, since the three options differ fundamentally in what they permit.
02
Apply through the bank
Apostilled parent documents prepared and the application routed through an authorised dealer bank for approval.
03
Register and operate
Registration with the Registrar completed, tax registrations obtained and the reporting and renewal calendar established.
- Apostilled parent incorporation documents
- Apostilled parent constitution
- Parent audited financial statements
- Evidence of the parent’s track record
- Board resolution approving the office
- Apostilled power of attorney for the representative
- Details of the proposed representative
- Description of the intended activity
- The contract, for a project office
- Proposed Indian address
- Expected expenditure or project value
- Banker’s report on the parent
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Recommendation among the three presences
- Comparison against a subsidiary
- Apostille and documentation co-ordination
- Application through an authorised dealer bank
- Registration with the Registrar
- Tax registrations
- Annual activity reporting
- Closure or renewal planning
Not included, quoted separately
- Government and bank fees, paid at cost
- Apostille and translation charges
- Reserve Bank and bank approval decisions
- Premises rent
- Parent-company accounts preparation
- Audit fees
- Profit attribution advice
- Tax advice outside India
Verify independently
Official Indian authorities
We file directly with these bodies on your behalf.
Reserve Bank of IndiaMinistry of Corporate AffairsRegistrar of CompaniesIncome Tax DepartmentAuthorised dealer banksController General of Patents, Designs and Trade Marks
Questions
India branch and liaison office — FAQs
Can a liaison office earn revenue?
No. It may represent the parent, promote and gather information, but it may not earn any income in India. Invoicing from a liaison office is a serious breach.
Why is a branch taxed higher?
Because it is taxed as a foreign company rather than an Indian company. For an ongoing business of scale that difference usually points to a subsidiary.
What is a project office for?
Executing a specific contract in India. Its existence is tied to that project and it winds up when the project ends.
Can any of these invest in Indian companies?
No. Downstream investment is not available to these presences, which is another reason groups with acquisition plans use a subsidiary.
How are they approved?
Through the Reserve Bank route, with the application routed via an authorised dealer bank. The parent’s financial standing and track record are assessed.
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