Section 384 of CA 2013 : Section 384: Debentures, Annual Return, Registration Of Charges, Books Of Account And Their Inspection
CA 2013
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Explanation using Example
Imagine a foreign technology company, "TechGlobal Inc.", which is incorporated in the USA but has a branch office in India. According to Section 384 of the Companies Act, 2013:
- Debentures: If TechGlobal Inc. decides to issue debentures in India, it must comply with the requirements of Section 71 of the Indian Companies Act, just as an Indian company would. This includes creating a debenture redemption reserve, appointing a debenture trustee, and other related compliances.
- Annual Return and CSR: TechGlobal Inc. is also required to file its annual return in India and comply with Corporate Social Responsi...
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