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of <h1>Foreign Companies Must Comply with Sections 71, 92, 135 of Companies Act for Indian Operations</h1> Section 384 of the Companies Act, 2013 outlines the applicability of certain provisions to foreign companies operating in India. It mandates that the rules concerning debentures, annual returns, and registration of charges, as specified in sections 71, 92, and 135, apply to foreign companies with necessary modifications. Foreign companies must maintain books of account at their principal place of business in India, detailing financial transactions and assets related to their Indian operations. Additionally, the provisions of Chapter VI and Chapter XIV concerning charges on properties and other regulatory requirements apply to the Indian business activities of foreign companies as they do to domestic companies.
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