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Form 25 Under Rule 18: Name Reservation by a Foreign LLP

A foreign LLP or foreign company can reserve the name it is registered under abroad for three years, renewable — at ten thousand rupees, and five to renew.

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Topic
LLP & Partnership
Published
September 7, 2026
Last updated
Oct 13, 2026
Reading time
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Last updated: October 2026Verified against: Government sources

The provision

Rule 18(3): "A foreign LLP or a foreign company may on payment of fee as mentioned in Annexure 'A', apply in Form 25 to the Registrar for reserving its existing name by which it is registered in the country of its regulation or incorporation. Provided that such reservation shall be valid for three years but may be renewed on a fresh application along with payment of fee."

A foreign company or foreign LLP may reserve its existing name by which it is registered in the country of incorporation or regulation for a period of three years and for this purpose, eform-25 is required to be filed. Further in case, where the reserved name is required to be renewed for a further period of three years, the application shall be filed through this form only, before expiry of reservation period of 3 years.

What Form 25 protects, and what it does not

This is a defensive filing, and understanding what it does not do is as important as what it does.

It reserves a name. It does not register a place of business in India, does not permit trading, and creates no Indian entity. A foreign LLP establishing a place of business files Form 27 separately, within thirty days of doing so.

What the reservation prevents is an Indian LLP or company being registered under the same or a confusingly similar name while the foreign entity is still deciding whether to come to India. Without it, a foreign group planning an Indian entry can find its own name taken by the time it arrives.

Note the qualifying condition: only its existing name by which it is registered in the country of its regulation or incorporation. A foreign entity cannot use this route to reserve a new or aspirational name — the name must already be the one it lawfully carries abroad.

The three-year term is generous and the renewal is straightforward, but the renewal must be made before expiry of reservation period of 3 years. An expired reservation is not renewed; a fresh reservation must be sought, and in the meantime the name is open.

The fees are the highest in the calendar for a name-related filing — Rs. 10,000 to reserve and Rs. 5,000 to renew, against Rs. 200 for a domestic RUN-LLP reservation. The reservation is longer and broader, so the pricing follows.

Filing requirements

ParameterRequirement
Who may applyA foreign LLP or a foreign company
What may be reservedIts existing name in the country of regulation or incorporation
ValidityThree years
RenewalA fresh application in the same form, before expiry
FeeRs. 10,000 to reserve; Rs. 5,000 to renew
DSCThe applicant filing the application
CertificationNot required

How it sits among the name routes

  1. RUN-LLP — a domestic reservation of a proposed name, Rs. 200, up to two names.
  2. FiLLiP — reservation combined with incorporation, one name only.
  3. Form 25 — a foreign entity's existing name, three years, renewable.
  4. Form 5 — change of name by an existing LLP, after prior RUN-LLP reservation.
  5. Form 23 — an application for a direction requiring a later LLP to change a similar name.

Common mistakes

  • Treating a Form 25 reservation as authorising business in India.
  • Applying for a name the entity does not already hold abroad.
  • Allowing the three-year reservation to lapse before renewing.
  • Reserving the name and never filing Form 27 on establishing a place of business.
Quick recapKey facts & short answers

Key Facts About Form 25

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is Form 25 for?

A foreign company or foreign LLP may reserve its existing name, by which it is registered in the country of incorporation or regulation, for a period of three years; Form 25 is filed for that purpose.

What is the statutory basis?

Rule 18(3) — a foreign LLP or a foreign company may, on payment of fee, apply in Form 25 to the Registrar for reserving its existing name by which it is registered in the country of its regulation or incorporation; provided that such reservation shall be valid for three years but may be renewed on a fresh application along with payment of fee.

The LLP agreement is the firm's constitution — if it is silent, the default rules speak for you.

— TaxClue LLP & Partnership Desk

Form 25: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

A foreign company or foreign LLP may reserve its existing name, by which it is registered in the country of incorporation or regulation, for a period of three years; Form 25 is filed for that purpose.

Rule 18(3) — a foreign LLP or a foreign company may, on payment of fee, apply in Form 25 to the Registrar for reserving its existing name by which it is registered in the country of its regulation or incorporation; provided that such reservation shall be valid for three years but may be renewed on a fresh application along with payment of fee.

Where the reserved name is required to be renewed for a further period of three years, the application is filed through the same form, before expiry of the reservation period of 3 years.

Rs. 10,000 for reservation of an existing name by a foreign LLP or foreign company, and Rs. 5,000 for renewal of the name.

The applicant who is filing the application for reservation of name. No certification is required.

No due date applies to the initial reservation, but the renewal application must be made before the three-year reservation period expires.