law: Companies Act, 2013 
  384.
  
    Debentures,
  
  annual return, registration of charges, books of account and their inspection.
  1.      The provisions of
  
  section 71 shall apply mutatis mutandis to a foreign company.
  2.      The provisions of
  
  section 92 shall, subject to such exceptions, modifications and adaptations as
  
  may be made therein by rules made under this Act, apply to a foreign company as
  
  they apply to a company incorporated in India.
  3.      The provisions of
  
  section 128 shall apply to a foreign company to the extent of requiring it to
  
  keep at its principal place of business in India, the books of account referred
  
  to in that section, with respect to monies received and spent, sales and
  
  purchases made, and assets and liabilities, in the course of or in relation to
  
  its business in India.
  4.      The provisions of
  
  Chapter VI shall apply mutatis mutandis to charges on properties which
  
  are created or acquired by any foreign company.
  5.      The provisions of
  
  Chapter XIV shall apply mutatis mutandis to the Indian business of a
  
  foreign company as they apply to a company incorporated in India.