Registration of charges by foreign companies requires applying domestic charge and accounting provisions to their Indian business and records. Charges on property in India created or acquired by foreign companies are subject to the domestic charge-registration and receiver-appointment provisions, with territorial qualifications where creation or acquisition occurs outside India. Foreign companies with an established place of business in India must keep books of account at their principal place of business in India for Indian moneys, sales, purchases, assets and liabilities, and domestic corporate and accounting provisions apply to their Indian business, with references to registered office read as principal place of business in India and the Registrar deemed to be the Registrar for New Delhi.