Financial statement requirements: foreign companies must file detailed India-specific accounts and annexures preserving transaction and repatriation records.

Foreign companies must prepare financial statements for Indian operations substantially in accordance with Schedule III, annex required accounts documents and consolidated parent financials (with certified English translations if needed), and attach prescribed statements on related party transactions, repatriation of profits, and transfers of funds, including details of parties, amounts, purposes, modes, and regulatory approvals; these documents must be filed with the Registrar within six months of the financial year end, with a possible Registrar-granted extension for special reasons.

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