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Section381
The Companies Act, 2013

Accounts of foreign company

In force From 01 Apr 2014 Act 18 of 2013 As on 14 Oct 2026

Act 18 of 2013 Ministry Corporate Affairs Enacted 29 Aug 2013 In force 01 Apr 2014 Instruments 9

Section 381 of the Companies Act, 2013 deals with accounts of foreign company. 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; The Act came into force on 01 Apr 2014.

(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.

(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.

Section 381, The Companies Act, 2013 (Act 18 of 2013).

Made under this section, and citing it

5 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 4 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 381

What does Section 381 of the Companies Act deal with?

Section 381 of the Companies Act is headed "Accounts of foreign company". 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;

How do I find court cases under Section 381 of the Companies Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 381, section 381 Companies Act, section 381 of the Companies Act. People searching for it also type company ordinance 381. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 381 of the Companies Act, and has it changed?

The rules and notifications made under it are where it actually bites, and there are 5: most recently 1. G.S.R No. 36(E) Companies Registration of Foreign Companies Amendment Rules 2023 dated 20.01.2023 (2023), then Companies (Registration of Foreign Companies) Amendment Rules, 2021. (2021), and 3 more.

When did Section 381 of the Companies Act come into force?

Section 381 of the Companies Act, cited as Companies Act 381, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.