# Other Compliance Obligations — Section 384
Section 384 extends several Indian-company provisions to foreign companies, with adaptations. Memorise this table — it is highly examinable.
| Subject | Section applied | How it applies to a foreign company |
|---|---|---|
| Debentures | Section 71 | Applies mutatis mutandis |
| Annual Return | Section 92 | Applies subject to such exceptions, modifications & adaptations as may be made. Form FC-4, filed within 60 days from the last day of the financial year, with prescribed fees |
| CSR | Section 135 | Applies as it applies to an Indian company, with prescribed exceptions/modifications/adaptations |
| Books of Account | Section 128 | Books must be kept at the principal place of business in India, covering monies received & spent, sales & purchases, and assets & liabilities in the course of or in relation to its business in India |
| Registration of Charges | Chapter VI (Sections 77 to 87) | Applies mutatis mutandis to properties created or acquired by the foreign company |
| Inspection, Inquiry & Investigation | Chapter XIV (Sections 206 to 229) | Applies mutatis mutandis to the Indian business of the foreign company |
## Two timing pegs to remember
- Form FC-3 (financial statement) — within 6 months of close of FY (S. 381 + Rule 4).
- Form FC-4 (annual return) — within 60 days of close of FY (S. 384 read with S. 92).
## Scope hint — books of account
The books need only capture activities in or in relation to the Indian business. Global books are not required to be kept in India.