项目办公室/联络处/分公司的关闭流程

得益于不断增长的经济以及经济实惠的资源和劳动力，印度正成为跨国公司的新选择。外国实体可以通过在印度设立全资子公司、项目办公室、分公司或联络处来建立业务。

关于关闭项目办公室/联络处/分公司的规定受《外汇管理法》以及《2016年外汇管理（在印度设立分公司、办公室、联络处、项目办公室或其他营业场所）条例》和2016年1月1日发布的第10/2015-16号总体指导方针的约束。

与设立规定类似，项目办公室/联络处/分公司的关闭也有详细的程序。一旦联络处/分公司/项目办公室的设立目标达成，或批准期限届满，外国实体必须按照规定的法律程序关闭其联络处/分公司/项目办公室。

若未按规定程序关闭印度办公室，外国实体可能会面临罚款，并可能影响其未来在印度设立任何联络处/分公司/项目办公室。

1. 联络处/分公司/项目办公室的有效期

• 联络处的有效期通常为3年。如有需要，该期限可延长，但延长期限不得超过3年。
• 项目办公室的有效期通常为相应项目的期限。

有效期届满后，外国公司希望关闭其在印度设立的联络处、分公司或项目办公室。印度储备银行发布了关于关闭联络处/分公司/项目办公室的详细程序，相关规定载于《外汇管理法》、《2013年公司法》以及印度适用的其他相关法定法律中。这些办公室在完成设立目的后必须予以关闭。

2. 联络处/分公司/项目办公室的清算程序

2.1 在授权交易商（AD）一级银行记录中关闭联络处/分公司/项目办公室的流程

1. 相关办公室应向授权交易商（AD）一级银行提交关闭联络处/分公司/项目办公室及汇出清算收益的申请，并附上所有证明文件。

2. 联络处/分公司/项目办公室的清算申请应附带以下文件：

• 印度储备银行/授权交易商一级银行批准设立分公司/联络处/项目办公室的副本。

• 审计师证明，需证明以下几点：
  • 清算收益的计算方式，并附有申请人的资产或负债表，说明资产处置方式；
  • 确认在印度的所有负债（包括员工应付酬金及其他福利等欠款）已全部结清；
  • 确认没有来自印度境外来源的收入（包括出口收益）未汇回印度。

• 申请人/母公司确认，在印度任何法院均无针对该联络处/分公司/项目办公室的未决法律诉讼；

• 若为分公司/联络处清算，需提供公司注册处（ROC）关于遵守《2013年公司法》规定的报告。

• 指定的授权交易商一级银行将确认项目办公室/联络处已履行其各自的合规义务。

• 印度储备银行/授权交易商一级银行在批准时要求的任何其他文件。

3. 起草和准备关闭联络处/分公司/项目办公室的申请，以及为此关闭银行账户的相关文件，并根据印度储备银行发布的总体指导方针中规定的格式获取特许会计师的证明。

4. 文件的签署与执行。
5. 所有在印度境外签署和执行的文件均需经过公证和认证。
6. 收到已签署的文件后，将申请及其他文件连同特许会计师证明以及公司注册处签发的关闭证明一并提交给授权交易商银行。
7. 指定的授权交易商一级银行将向印度储备银行（联络处向相关地区办公室，分公司向中央办公室）报告，并附上一份声明，确认已审查联络处/分公司提交的所有必要文件，且文件符合关闭分公司的要求。

8. 如有需要，授权交易商银行可将整套文件转发给印度储备银行审批，并可能要求提供相关补充文件。

9. The AD Bank scrutinizes all the documents and if found in order, shall close the LO/BO/PO along with bank account in their records.

3. Steps for closure of LO/BO/PO in ROC

If any foreign company has its place of establishment in India via LO/BO/PO and such place of business is registered with RoC and the entity intends to close the same then first the application is required to be filed with ROC for such closure. 

Before making such a request with ROC, a company must ensure that all the annual compliance is completed and updated in the records of ROC.

Following steps are need to followed for winding up of LO/BO/PO:

1. Drafting of board resolutions passed by foreign companies and other relevant documents for closure of their business presence in India.
2. Execution and signing of documents. Since the board resolution shall be executed by the foreign company in its native country, the same needs to be translated to English and also notarized.
3. Upon receipt of the executed documents, respective e-form is to be filed with ROC for closure of LO/BO/PO in India.
4. ROC scrutinizes the e-form and other documents annexed to it and if found in order, shall issue certificate for closure of LO/BO/PO

4. Remittance of winding up proceeds after closure of LO/BO/PO

Along with application of closure of LO/BO/PO, an application is also filed with designated AD Catergory-1 for remittance of closure proceeds to the parent entity. 

Proposal of remittance of winding up proceeds shall be considered of only those entities which have followed the operational guidelines such as submission of AACs (upto current financial year) at regular annual interval along with copies endorsed to DGIT (International Taxation), obtained PAN from Income Tax authorities and have got themselves registered with RoC under Companies Act, 2103, if required. Remittance of winding up proceeds shall be allowed subject to following conditions:

1. Transfer of assets by way of sales shall be allowed only if foreign entity intends to close their LO/BO/PO operations in India.
2. A certificate has been obtained from statutory auditor wherein following information is given:
   1. Details of assets to be transferred alongwith date of acquisition
   2. Original Price
   3. Depreciation till date
   4. Present Book Value/ Written down value
   5. Sales consideration

Auditor shall also certify that assets are not re-valued after initial recognition and sales consideration is not more than book value.

3. Assets should be acquired by LO/BO/PO from inward remittance and assets does not include any intangible assets such as Goodwill and pre-operative expenses. Further, no revenue expense can be capitalised and transferred under winding up proceeds.
4. Payment of all applicable taxes has been made.
5. Credit to Bank account on account of such transfer shall be considered as permitted receipts.
6. Designated AD Category-I bank may allow remittance of winding up proceeds in respect of offices of banks and insurance companies, after obtaining copies of permission of closure of branch office from the sectorial regulators (like IRDA etc.) along with the documents mentioned above.

LO/BO/PO may also donate their assets such as old furniture, vehicle, computers and other office items etc. to any NGO and Non-profit organisation only if AD Category-1 bank is satisfied about the bonafide intention.