Section 381 of Indian Companies Act 2013 "Accounts of foreign company"
(1) Every foreign company shall, in every calendar year, -
(a) make out a balance sheet and profit and loss account in such form, containing such particulars and including or having annexed or attached thereto such documents as may be prescribed; and
(b) deliver a copy of those documents to the Registrar:
Provided that the Central Government may, by notification, direct that, in the case of any foreign company or class of foreign companies, the requirements of clause (a) shall not apply, or shall apply subject to such exceptions and modifications as may be specified in that notification.
(2) If any such document as is mentioned in sub-section (1) is not in the English language, there shall be annexed to it a certified translation thereof in the English language.
(3) Every foreign company shall send to the Registrar along with the documents required to be delivered to him under sub-section (1), a copy of a list in the prescribed form of all places of business established by the company in India as at the date with reference to which the balance sheet referred to in sub-section (1) is made out.
Section 382 of Indian Companies Act 2013 "Display of name, etc., of foreign company"
Every foreign company shall -
(a) conspicuously exhibit on the outside of every office or place where it carries on business in India, the name of the company and the country in which it is incorporated, in letters easily legible in English characters, and also in the characters of the language or one of the languages in general use in the locality in which the office or place is situate;
(b) cause the name of the company and of the country in which the company is incorporated, to be stated in legible English characters in all business letters, billheads and letter paper, and in all notices, and other official publications of the company; and
(c) if the liability of the members of the company is limited, cause notice of that fact -
(i) to be stated in every such prospectus issued and in all business letters, bill-heads, letter paper, notices, advertisements and other official publications of the company, in legible English characters; and
(ii) to be conspicuously exhibited on the outside of every office or place where it carries on business in India, in legible English characters and also in legible characters of the language or one of the languages in general use in the locality in which the office or place is situate.
What is Company's failure to comply with provisions of this Chapter not to affect validity of contracts, etc What is Annual reports on Government companies Section 393 and 394 of Indian Companies Act 2013
What is Admissibility of certain documents as evidence What are the Provisions relating to filing of applications, documents, inspection, etc., in electronic form Section 397 and 398 of Indian Companies Act 2013
What is Inspection, production and evidence of documents kept by Registrar What is Electronic form to be exclusive, alternative or in addition to physical form Section 399 and 400 of Indian Companies Act 2013