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.