law: Companies Act, 2013 
  381.
  
    Accounts
  
  of foreign company.
  1.      Every foreign company
  
  shall, in every calendar year,—
  a.     
  
    make
  
  out a balance sheet and profit and loss account in such form, containing such
  
  particulars and including or having annexed or attached thereto such documents
  
  as may be prescribed; and
  b.    
  
    deliver
  
  a copy of those documents to the Registrar:
  Provided
  
  that the Central Government may, by notification, direct that, in the case of
  
  any foreign company or class of foreign companies, the requirements of clause (a )
  
  shall not apply, or shall apply subject to such exceptions and modifications as
  
  may be specified in that notification.
  1.     
  2.      If any such document
  
  as is mentioned in sub-section (1 ) is not in the English language, there
  
  shall be annexed to it a certified translation thereof in the English language.
  
  
  3.      Every foreign company
  
  shall send to the Registrar along with the documents required to be delivered
  
  to him under sub-section (1 ), a copy of a list in the prescribed form of
  
  all places of business established by the company in India as at the date with
  
  reference to which the balance sheet referred to in sub-section (1 ) is
  
  made out.