Foreign company annual accounts and list of principal Indian business places must include audited accounts and specified statutory attachments. Form FC-3 requires foreign companies to file annual accounts and a list of principal places of business in India, supplying company identification, details and addresses of Indian establishments, the accounting period and auditor's report date; Part A (Balance Sheet) and Part B (Profit & Loss for Indian operations) must be completed and attachments provided, including consolidated parent financials, audited balance sheet authenticated under section 381(1), related party, repatriation and transfer of funds statements, with digital signature and certification by an authorised representative.