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<h1>Director inspection rights: companies must provide requested overseas financial information within fifteen days after a written personal request.</h1> Companies must send quarterly summarised returns of books of account maintained outside India to the registered office for directors' inspection. A director seeking additional financial information maintained abroad must deliver a written request stating details and the period; the company must produce that information within fifteen days of receipt. Such requests must be made by the director in person and not through a power of attorney, agent, or representative.