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of <h1>Section 158: Foreign Registers Must Align with Principal Register Rules for Management, Inspection & Closure in Companies Act.</h1> Section 158 of the Companies Act, 1956, addresses the management of foreign registers for companies. A foreign register is considered part of the company's principal register of members or debenture holders. It must be maintained, inspected, and closed similarly to the principal register, with specific provisions for advertising closures. The Central Government can apply or cease the application of certain provisions to foreign registers in other countries. Companies must transmit entries from foreign registers to their registered office in India and maintain duplicates. Shares or debentures in foreign registers must be distinguished from those in the principal register. Non-compliance with these requirements can result in fines.
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