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of <h1>Foreign companies must file annual balance sheet, profit and loss accounts, translations, and India business list with Registrar</h1> Every foreign company must, each calendar year, prepare a balance sheet and profit and loss account in the prescribed form with required particulars and accompanying documents, and deliver copies to the Registrar. The Central Government may, by notification, exempt any foreign company or class of foreign companies from these preparation requirements or apply them with specified exceptions or modifications. Where any required document is not in English, a certified English translation must be annexed. The foreign company must also submit to the Registrar, along with the accounts and documents, a prescribed-form list of all places of business established in India as of the date to which the balance sheet relates.
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