Accounts of foreign company: annual prescribed accounts and Registrar filing required, with translation and business location disclosure. Foreign companies must annually prepare prescribed-form balance sheet and profit and loss account and deliver copies to the Registrar; the Central Government may exempt or modify the preparation requirement by notification; non-English documents require a certified English translation; and a prescribed-form list of all places of business in India as at the balance sheet date must be filed with the Registrar alongside the accounts.