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of <h1>Foreign Companies Can Now File Annual Returns Electronically with Digital Signatures Under Amended Section 159 Rules</h1> The Ministry of Company Affairs issued amendments to the Application of Section 159 to Foreign Companies Rules, 1975, effective from March 3, 2006. The amendments include changes to rule 3, allowing forms to be filed electronically or via other computer-readable media, authenticated by digital signatures as per the Information Technology Act, 2000. The amendments also substitute the existing Form with a new form for the annual return of a foreign company with share capital, detailing requirements for registration, share capital, debentures, and company indebtedness. The form must be digitally signed by an authorized representative of the foreign company.
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