Without cin how can we file the itr for companies

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Tiju Thomas (Querist)
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03 September 2014 Hai All,
A foreign company having laison office in India is not having any CIN (corporate Identification Number ). How they can file the ITR without CIN. They have the UIN issued by the RBI. Somboday please help me to file the ITR .
Thanks

Tiju Thomas

Tiju Thomas (Querist)
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04 September 2014 Somebody please reply to me so that it will be a great help for me.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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03 August 2025 Here’s how a foreign company having a liaison office in India can file Income Tax Return (ITR) without a CIN:

Key points:
CIN (Corporate Identification Number) is issued only to companies registered under the Companies Act (Indian companies).

A liaison office of a foreign company is not a separate legal entity and therefore does not have a CIN.

Such offices are identified by a UIN (Unique Identification Number) issued by RBI.

Filing ITR without CIN:
Use UIN instead of CIN:

While filing ITR, you must enter the UIN allotted by RBI in the place where CIN is normally required.

The Income Tax Department allows foreign entities like liaison offices to file ITR using their UIN.

File the correct ITR form:

Typically, liaison offices file ITR-5 (Return for Firms, LLPs, Association of Persons, Body of Individuals, etc.) or ITR-7 (in some cases).

Choose the form applicable as per your status and income.

Filing through a tax consultant or professional:

Since liaison offices have specific compliance, it is often advisable to engage a CA or tax professional familiar with foreign entity taxation.

Documents to be furnished:

Copy of UIN issued by RBI

Balance sheet and profit & loss account (even if zero income)

PAN of the liaison office (liaison offices should obtain PAN from Income Tax Department)

Summary
Requirement Details
CIN Not applicable for liaison offices
Identification No Use UIN issued by RBI
PAN Liaison office must obtain PAN
ITR Form ITR-5 or ITR-7 depending on status
Filing Platform Online via Income Tax e-filing portal

Note: If PAN is not yet allotted, first apply for PAN for the liaison office.

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