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<h1>Foreign companies must submit annual financials in prescribed form with English translation and list Indian locations.</h1> Every foreign company must annually prepare a balance sheet and profit and loss account in a prescribed form, attaching necessary documents, and submit them to the Registrar. The Central Government may exempt certain foreign companies from these requirements or modify them. If these documents are not in English, a certified English translation must be provided. Additionally, foreign companies must submit a list of all business locations established in India as of the balance sheet date to the Registrar.