FORM AOC-4 CFS in case of Foreign Subsidiary

[Jaya Singh]

Dear All,

An Indian Pvt Ltd has formed a wholly owned subsidiary company abroad. Indian Co (Holding Co) is  filing Form AOC-4 . 

1. Now in Form AOC-4, pt. no. 9 (b) CIN of subsidiary company needs to be mentioned.  There is no CIN available in case of foreign subsidiary company. 

2. Whether Form AOC-4- CFS is also to be filed in case of Foreign subsidiary?

Thanks & Regards,

Jaya Vinay Singh

Practising Company Secretary

[Ramakrishnan J]

1. Just mention the name of foreign subsidiary.

2. If accounts are being consolidated, then CFS required to be filed, whether domestic or foreign.