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<h1>Companies Must Send Quarterly Summarized Overseas Account Returns to Registered Office Under Rule 4; Directors Can Inspect.</h1> Rule 4 of the Companies (Accounts) Rules, 2014 mandates that companies must send summarized returns of their books of account maintained outside India to their registered office quarterly. These records should be accessible to directors for inspection. If a director requires additional financial information kept abroad, they must submit a detailed written request specifying the information and the relevant period. The company is obliged to provide the requested information within fifteen days. Directors must personally request this information, and cannot do so through a power of attorney holder, agent, or representative.