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<h1>Form FC-3 Updated: New Rules for Foreign Companies' Annual Accounts and Business Locations Effective January 2023</h1> Form FC-3 pertains to the annual accounts and the list of all principal places of business in India established by a foreign company. It is regulated under the Companies Law. The form has undergone modifications, with the most recent changes being implemented through a notification on January 20, 2023, effective from January 23, 2023. These updates replaced previous provisions, ensuring compliance with the current regulatory framework for foreign companies operating in India.