Delta LLC is a Limited Liability Corporation registered in California (USA). The company has no place of business in India by itself or through agent, but it's doing online business through electronic mode in India. Expl

As per Section 2(42) of the Companies Act, 2013, a 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 India in any other manner. The Companies (Specification of Definitions Details) Rules, 2014, defines the term electronic mode in the context of a foreign company under Rule 2(1)(h). The same is also defined under Rule 2 (1)(c) of the Companies (Registration of Foreign Companies) Rules, 2014. The definition of electronic mode encompasses all electronic based transactions, whether main server is installed in India or not, including, but not limited to- business to business and business to consumer transactions, data interchange and other digital supply transactions; offering to accept/inviting deposits or accepting deposits or subscriptions in securities, in India or from citizens of India; financial settlements, web based marketing, advisory and transactional services, database services and products, supply chain management; online services such as telemarketing, telecommuting, telemedicine, education and information research; and all related data communication services, whether conducted by e-mail, mobile devices, social media, cloud computing, document management, voice or data transmission or otherwise. Hence, Delta LLC will be treated as Foreign Company, even though it has no place of business in India by itself or through agent, but it is conducting its online business through electronic mode in India.