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    <title>Audit of accounts of foreign company</title>
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    <description>Foreign companies conducting business in India must have accounts relating to Indian operations prepared under the requirements of clause (a) of sub section (1) of section 381 and rule 4 and audited by a practicing Chartered Accountant in India or a firm or limited liability partnership of practicing chartered accountants; Chapter X (Audit and Auditors) and its rules apply to foreign companies, mutatis mutandis, as far as applicable.</description>
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