I hope your requirement is that of companies act. Section 2(42) of the Companies Act, 2013 (“the Act”) defines foreign company (“FC”) as follows:“Foreign Company” means any company or body corporate incorporated outside India which;
has a place of business in India whether by itself or through an agent, physically or through electronic mode; and
conducts any business activity in India in any other manner.
as per[ section 2 (23A) ]- foreign company means a company which is not a domestic company
as per [section 2 (22A) ] domestic company - means a Indian company or any other company which, in respect of its income liable to income tax, has made the prescribed arrangements for the declaration and payment of dividends ( including dividend on preference shares) within India, payable out of such income