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Microlesson · 5-min read

Definition of Foreign Company [Sec 2(42)]

# Definition of a Foreign Company — Section 2(42)

## Statutory Definition

A foreign company means any company or body corporate incorporated outside India which —

1. has a place of business in India — whether by itself, or through an agent, physically or through electronic mode; AND

2. conducts any business activity in India in any manner.

Both conditions must be satisfied cumulatively.

## Meaning of 'Electronic Mode' (E-mode)

Under Rule 2(1)(c) of Companies (Registration of Foreign Companies) Rules, 2014, e-mode covers carrying on the following activities by electronic means (whether the server is in India or outside):

  • Business-to-business and business-to-consumer transactions, data interchange or other digital supply transactions
  • Offering to accept deposits or inviting deposits / subscription to securities (from Indian citizens / residents)
  • Financial settlements, web-based marketing, advisory and transactional services, database services and products
  • Supply chain management
  • Online services — telemarketing, telecommuting, telemedicine, education and information research
  • All related data communication services (e-mail, SMS, social media, mobile devices, etc.)

## Important Carve-out

Offering of securities, subscription thereof, or listing of securities on a stock exchange (e.g., BSE/NSE) shall NOT be construed as e-mode for foreign companies. Thus a foreign company that merely lists on an Indian exchange does not automatically become a foreign company by virtue of e-mode.

## Visual Test

```

Incorporated outside India

Has 'place of business' in India

(self / agent / physical / e-mode)

Conducts business activity

✓ FOREIGN COMPANY

```

Worked example

### Example 1

Q. ABC Inc., incorporated in the USA, has a website accessible from India through which Indian customers can buy software. ABC has no agent or office in India. Is it a foreign company?

A. Yes. Through the website (electronic mode) ABC has a place of business in India and carries on business activity. Both limbs of Sec 2(42) are met.

### Example 2

Q. A US-listed company gets its shares listed on BSE through GDRs but has no other India operations. Is it a foreign company under Sec 2(42)?

A. No. Mere listing of securities on an Indian stock exchange is expressly excluded from the meaning of e-mode for this purpose.

⚠️ Common exam mistakes

  • Forgetting that BOTH conditions — place of business AND business activity — must be satisfied.
  • Treating mere listing on Indian stock exchanges as e-mode (it is expressly excluded).
  • Confusing the location of the server with the test — the location of the server is irrelevant; what matters is whether the activity is directed to India.
Bare-Act text Section 2(42) · Companies Act, 2013 · click to expand
Section 2(42): 'foreign company' means any company or body corporate incorporated outside India which — (a) has a place of business in India whether by itself or through an agent, physically or through electronic mode; and (b) conducts any business activity in India in any other manner.
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