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    <title>Accounts of foreign company</title>
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    <description>Foreign companies must annually prepare prescribed-form balance sheet and profit and loss account and deliver copies to the Registrar; the Central Government may exempt or modify the preparation requirement by notification; non-English documents require a certified English translation; and a prescribed-form list of all places of business in India as at the balance sheet date must be filed with the Registrar alongside the accounts.</description>
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