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Section384
The Companies Act, 2013

Debentures, annual return, registration of charges, books of account and their inspection

In force From 01 Apr 2014 Act 18 of 2013 As on 16 Oct 2026

Act 18 of 2013 Ministry Corporate Affairs Enacted 29 Aug 2013 In force 01 Apr 2014 Instruments 5

Section 384 of the Companies Act, 2013 deals with debentures, annual return, registration of charges, books of account and their inspection. The provisions of section 71 shall apply mutatis mutandis to a foreign company. The Act came into force on 01 Apr 2014.

(1) The provisions of section 71 shall apply mutatis mutandis to a foreign company.

(2) The provisions of section 92 1[and section 135] 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.

Section 384, The Companies Act, 2013 (Act 18 of 2013).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 71 Debentures
  2. s. 92 Annual return
  3. s. 128 Books of account, etc., to be kept by company
  4. s. 135 Corporate Social Responsibility

Made under this section, and citing it

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

All subordinate legislation

Questions about Section 384

What does Section 384 of the Companies Act deal with?

Section 384 of the Companies Act is headed "Debentures, annual return, registration of charges, books of account and their inspection". The provisions of section 71 shall apply mutatis mutandis to a foreign company.

How do I find court cases under Section 384 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 384, section 384 Companies Act, section 384 of the Companies Act. People searching for it also type companies act 2006 section 384 and companies act 2006 section 384a. 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 384 of the Companies Act, and has it changed?

Its own text turns on section 71 (Debentures), section 92 (Annual return), section 128 (Books of account, etc., to be kept by company), section 135 (Corporate Social Responsibility), so none of them can safely be read on its own. 5 instruments name it without being made under it, most recently 1. G.S.R No. 36(E) Companies Registration of Foreign Companies Amendment Rules 2023 dated 20.01.2023 (2023), then G.S.R. NO. 664(E) The Companies (Registration of Charges) Second Amendment Rules, 2022 dated 29.08.2022 (2022).

When did Section 384 of the Companies Act come into force?

Section 384 of the Companies Act, cited as Companies Act 384, 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 16 Oct 2026. This page is not a substitute for legal advice.