Sections 381 to 420 of the Companies Act, 2013
Sections 381 to 420 span several important chapters of the Companies Act, 2013. They cover compliance by foreign companies, Government company reporting, registration offices and electronic filing, information and statistics, Nidhis, and the statutory framework for the National Company Law Tribunal and National Company Law Appellate Tribunal.
Updated: 17 September 2026
Sections 381 to 393: Companies incorporated outside India
Chapter XXII regulates foreign companies carrying on business in India. In this context, a foreign company is governed by the definition in section 2(42) and the application provisions of section 379. Sections 381 to 393 address accounts, display of name, service, specified corporate filings, prospectus requirements, Indian Depository Receipts, liability for misleading prospectus material and consequences of contravention.
- Sections 381 and 382 - Accounts of foreign company and display of name and country of incorporation
- Sections 383 and 384 - Service on foreign company; debentures, annual return, charges, books of account and inspection
- Sections 385 to 387 - Registration fee, interpretation and prospectus requirements
- Sections 388 to 390 - Expert consent and allotment, registration of prospectus and Indian Depository Receipts
- Sections 391 and 392 - Application of sections 34 to 36 and Chapter XX; punishment for contravention
- Sections 393 and 394 - Effect of non-compliance on contracts and annual reports on Government companies
Sections 394 and 395: Government companies
Chapter XXIII deals with annual reporting for Government companies. Section 394 concerns annual reports on Government companies, while section 395 addresses companies in which one or more State Governments are members.
Sections 396 to 404: Registration offices, electronic filing and fees
Chapter XXIV establishes provisions concerning registration offices, evidentiary use of Registrar documents, electronic filing and inspection, electronic services and statutory filing fees.
- Sections 397 and 398 - Admissibility of documents and electronic filing, applications and inspection
- Sections 399 and 400 - Inspection and evidence of Registrar documents; electronic and physical form
- Sections 401 and 402 - Electronic value added services and application of the Information Technology Act, 2000
- Sections 403 and 404 - Filing fees and credit of fees into the public account
Sections 405 and 406: Information, statistics and Nidhis
Section 405 empowers the Central Government to require companies to furnish specified information or statistics. Section 406 contains the statutory provision relating to Nidhis and the application of the Act to them, subject to the current text, rules and notifications issued under the Companies Act.
Sections 407 to 420: NCLT and NCLAT
Chapter XXVII provides the institutional framework for the National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT). These provisions address definitions, constitution, qualifications and service conditions of members, benches, staff and orders of the Tribunal. Section 417A also links specified service conditions of the NCLAT Chairperson and Members to the applicable tribunal-reform legislation.
- Sections 407 and 408 - Definitions and constitution of the National Company Law Tribunal
- Sections 409 and 410 - Qualifications of NCLT President and Members and constitution of NCLAT
- Sections 411 and 412 - Qualifications and selection of Tribunal and Appellate Tribunal Members
- Sections 413 and 414 - Term of office, salary, allowances and service conditions
- Sections 415 and 416 - Acting President or Chairperson and resignation of Members
- Sections 417 and 418 - Removal of Members and staff of NCLT and NCLAT
- Section 417A - Qualifications, appointment and service conditions of NCLAT Chairperson and Members
- Sections 419 and 420 - Benches of the Tribunal and orders of the Tribunal
Scope of this index
This page is an index and explanatory overview for sections 381 to 420. Individual section pages should be read together with applicable amendments, commencement notifications, the Companies (Registration Offices and Fees) Rules, rules governing foreign companies and Nidhis, tribunal rules, and other notifications or orders applicable to the particular compliance or proceeding.