Section 4(1) in The Companies (Registration of Foreign Companies) Rules, 2014
(1)Every foreign company shall prepare financial statement of its Indian business operations in accordance with Schedule III or as near thereto as may be possible for each financial year including-(i)documents required to be annexed thereto in accordance with the provisions of Chapter IX of the Act i.e. Accounts of Companies;(ii)documents relating to copies of latest consolidated financial statements of the parent foreign company, as submitted by it to the prescribed authority in the country of its incorporation under the provisions of the law for the time being in force in that country:Provided that where such documents are not in English language, there shall be annexed to it a certified translation thereof in the English language:Provided further that where the Central Government has exempted or specified different documents for any foreign company or a class of foreign companies, then documents as specified shall be submitted;(iii)Such other documents as may be required to be annexed or attached in accordance with sub-rule (2).
