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1. What is Form FC-4? 

The Annual Return of Foreign Corporations (Form FC 4) is utilised. Within sixty days of the end of the financial year, every foreign company must prepare and file an annual return under Form FC.4 with the Registrar, along with the fee specified in the Companies (Registration Offices and Fees) Rules, 2014, containing the particulars as they stood at the end of the financial year. 

The books of Annual account referred to section, pertaining to cash received and spent, sales and purchases made, and assets and liabilities, in the course of or in relation to its business in India. 

2. Why is it important?

A company's financial statements provide critical information about its financial health. Account information appropriately reflects the company's financial and operational performance. Furthermore, by comparing prior and present performance and projecting future results, it supports all stakeholders, including management, investors, securities analysts, and others, in assessing and making proper economic decisions. As a result, the importance of completing annual returns cannot be overstated.

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