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of <h1>Foreign companies operating in India: compliance for debentures, annual returns, CSR, books of account, and charge registration u/s 384</h1> Section 384 applies specified Companies Act, 2013 compliance regimes to companies incorporated outside India. It extends section 71 to foreign companies, requiring debenture-related compliance on a mutatis mutandis basis. It applies section 92 and section 135 to foreign companies, subject to rule-based exceptions, modifications, and adaptations, thereby requiring annual return and specified CSR-related compliance as adapted. It applies section 128 to the extent of mandating maintenance, at the foreign company's principal place of business in India, of books of account relating to monies received and spent, sales and purchases, and assets and liabilities connected with its business in India. It applies Chapter VI to charges created or acquired by a foreign company, requiring charge registration and related compliance on a mutatis mutandis basis. It applies Chapter XIV to the Indian business of a foreign company.
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