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    <title>Exceptions and modifications with which sub-section (1) applies to a foreign company</title>
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    <description>Exceptions and modifications to section 594(1) require foreign shipping and airline companies to submit authenticated foreign accounts plus a Schedule VI-style version with specified relaxations in disclosure, classification of loans and debts, annexure obligations, inter company disclosures and presentation of liabilities and cash balances; auditors appointed abroad may audit such accounts if not appointed under the Act; the Central Government may by written notice demand further information.</description>
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      <description>Exceptions and modifications to section 594(1) require foreign shipping and airline companies to submit authenticated foreign accounts plus a Schedule VI-style version with specified relaxations in disclosure, classification of loans and debts, annexure obligations, inter company disclosures and presentation of liabilities and cash balances; auditors appointed abroad may audit such accounts if not appointed under the Act; the Central Government may by written notice demand further information.</description>
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