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    <title>Debentures, annual return, registration of charges, books of account and their inspection</title>
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    <description>Debenture governance under section 71 applies mutatis mutandis to foreign companies, and provisions on annual returns and the referenced social responsibility provision apply subject to rule-based exceptions, modifications and adaptations. A foreign company must keep books of account at its principal place of business in India recording monies received and spent, sales and purchases, and assets and liabilities for its Indian operations. Chapter VI applies mutatis mutandis to charges created or acquired by a foreign company, and Chapter XIV applies mutatis mutandis to its Indian business.</description>
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