Liaison office timeline and annual duties
Summary
RBI takes 4–12 weeks; end to end up to 10–20 weeks. Annual AAC, FC-4 and nil returns follow.
Key points
- RBI issues a UIN
- AAC by 30 September
For Korean companiesComplete files approach four weeks.
More
RBI Master Direction on branch, liaison and project offices
The core rulebook for foreign offices: eligibility, approval route, permitted activities, extension and closure.
Read source →Comparing entry structures
Compares liaison, branch, project office, LLP, WOS and JV by scope and timeline.
Read source →India–Korea tax treaty rates
Under the revised treaty, dividends are capped at 15%, interest and technical fees at 10%.
Read source →LLP Form 8 is due 30 October
LLPs with a March year-end file Form 8 for FY 2025-26 by 30 October, even with no turnover; late fees grow with delay.
Read source →Request a consultation
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