Home India Ministry of Corporate Affairs on matters covered under these rules, except as respects thi...
Date: 2014-04-03 Category: Extra Ordinary State: Union Government Country: India

on matters covered under these rules, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-

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Executive Summary & Key Takeaways

Executive Summary: This document outlines the Companies Registration of Foreign Companies Rules, 2014, effective April 1, 2014. It specifies the requirements for foreign companies establishing a business presence in India, including registration, financial reporting, and compliance. The rules also cover the issuance of Indian Depository Receipts (IDRs) and related procedures. Key Points / Main Content: Registration and Basic Requirements: * Foreign companies must register with the Registrar within 30 days of establishing a place of business in India (Jurisdiction being New Delhi). * Required filings include a list of directors and secretaries with specified personal and professional details (Form FC1). * Alterations to submitted documents must be reported within 30 days using Form FC2. * Attested copy of approval from the Reserve Bank of India (RBI) under FEMA is required. Financial Statement and Audit: * Foreign companies must prepare financial statements of their Indian business operations according to Schedule III. * Financial statements must include statements of related party transactions and repatriation of profits. * Transfer of funds, including dividends, between the Indian business and related parties outside India, must be reported. * Accounts pertaining to Indian business operations must be audited by a practicing Chartered Accountant in India. * A list of all places of business in India must be filed annually with the financial statement (Form FC.3). * Annual returns must be filed within 60 days of the financial year's end (Form FC.4). Indian Depository Receipts (IDRs): * Issuing IDRs requires meeting specific eligibility criteria, including minimum paid-up capital, market capitalization, and profitability. * Issuing companies must obtain approvals from the Securities and Exchange Board of India (SEBI) and follow a prescribed procedure, including filing a draft prospectus. * Prospectus must contain prescribed information, including company details, capital structure, terms of issue, and reports. * IDR holders can transfer IDRs or request redemption, subject to Foreign Exchange Management Act (FEMA) provisions. * The number of underlying equity shares offered through IDRs in a financial year cannot exceed 25% of the company's post-issue equity shares. Certification and Translation: * Copies of constitutional documents (charter, statutes, etc.) must be duly certified as true copies according to specified procedures based on the country of incorporation. * Documents in languages other than English must be accompanied by certified translations. Improper Use and Prospectus Requirements: * Trading or carrying on business improperly using the description of a foreign company leads to investigation under Section 210. * Specific documents must be annexed to the prospectus, including consents, contracts, and underwriting agreements. Impact Analysis: Foreign Companies Establishing Business in India: * Impact: Strict compliance with registration, reporting, and financial statement requirements, which may involve additional administrative and compliance costs. * Action Required: Implement processes for timely filing of required forms, preparation of financial statements according to Indian regulations, and undergo audits by qualified professionals in India. Directors and Secretaries of Foreign Companies: * Impact: Need to provide detailed personal and professional information for registration. * Action Required: Ensure accurate and complete information is provided for inclusion in the list of directors and secretaries. Merchant Bankers, Overseas Custodian Banks, and Domestic Depositories (Related to IDR Issuance): * Impact: Involvement in the IDR issuance process requires adherence to specific procedures and disclosure requirements. * Action Required: Fulfill due diligence obligations, ensure compliance with SEBI regulations, and establish necessary agreements for IDR issuance and redemption. Indian Investors and IDR Holders: * Impact: Availability of IDRs as an investment option, subject to regulatory frameworks. * Action Required: Understand the rights and risks associated with IDRs, comply with FEMA provisions for purchase, possession, and transfer of IDRs.

Key Entities Referenced

Companies Act, 2013: A law related to companies in India, under which these rules are framed. Companies Act, 1956: An older version of the Companies Act, which is being superseded by the 2013 act. Companies Registration Offices and Fees Rules, 2014: Rules that specify the fees related to company registration. Companies Registration of Foreign Companies Rules, 2014: The main set of rules being established, concerning the registration of foreign companies. Reserve Bank of India: The central bank of India, approvals from which may be required for foreign companies. Foreign Exchange Management Act, 1999: Indian legislation related to foreign exchange. Compliance to this act is required for foreign companies. New Delhi: The city in India where documents related to foreign companies need to be delivered to the Registrar. Securities and Exchange Board of India: A regulatory body in India, involved in regulating issue of capital and disclosure requirements of foreign companies.
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SRT 379 SH ARS SHred Tet caterat & eA; 6. AR A eae H AGA TAA H ASA CATT staat 7. gi Pret sree (are) OR Eerie cae aT earet ar aw; 8. saftiage affattrait & eat, 9, saftranet earfererat ar area abaferat A eet, Lo. aa a Reet deat A opt res oer apuferat & att a1, adel eet a eet areratt h eahy : 12. Sra safrareer ¢ saftencor array Ferarerat) AY 2 Bete oa Hr aA: : 13. aortas sina, ate ais a _| aL doar ar oft, SAAR, ccaganr wafers araT EP A fe venteee A WEA AGT... eee Zant #aat fear vise ganar watt athe ator aca & Pr gad we aT ge afte FTA A Raa B Mae HF et afateraa, 2013 atte sam aed aa Baat A Bet eters ar ores Pret wer 81 amet ae ater ae Hea! era aiet 3 fm : 1 Ba wor F ot PE Tara se Hered fea Are z, ae Wea, wel atte yor & at ge wer & easy A HS |TAr fore att me & atte sewn & aie cer deer & sates wattle avacial care we aw Ae araat 2. fH arA a A afG Bape arr saree A fraser ARRAY ah met er ane ren are Ba saree a Faeroe oA aT SA wales fare atét ter ara] 3. 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() Bod aT (a) Sad & ipa aries aT ea A caaerd F BET ST AT TAT Gy aoe ar état cat | | 3. fear HT OTT O Bareet & OTE, Sear aT HIT aT Tato HARoE A oars O weet & ama a Boater & dolga a yer weer A ofa O at & aa A caer erat A aac O freeret a afta a oar inl aot gant witepa vfafatey (vfafeftrat) a eat a afta 4. meme kcal donee ae att tow a ate mse | oman aate oo apea [| (ajowan BS ae dae Ar Peer ar ref A ats mraget Gace Ga Ber aT aie et afte Pacer & (Servers arte 8) (ajewan a Sach & artes A arg AReageh seater ga F eel saiEt aie st, Bikes Pear & (oer arate B) arr a: GOA aH Garon & aqedet ure, wifes aT each & alftean a sat H wlohe Pat A Racer s.(aeattader #1 artrr Cd] (ayeafracter ar afarer Pracor22 THE GAZETTE OF INDIA : EXTRAORDINARY (PART II—Sec. 3(4)] (eta Rade ANT (H)oHERTET FT WATT [o) ATA fe) fats (g)e Far aoe & are A ats acore Ea E ony O ae ait gt, aoe wae ET aT aT Sec FT J | ait a: Bavtany water & der Fae & sohpa a Awa arate A ofa 6.(a) Prarefteror warts & der a aoe & cohger a AEs sealers wT TT waa [ . era L | we L ewer L ] “Ra ats [_ ] sangeet eer ar ats Co _| echo aa amvartt ats & ae | tren mix anfvadt | ats ear | aa a [ (a) Rade ar aT sia at: oe H anea A eaaera Tae A aac 7. Wade ft Wear [_ L. () war oftactet Bafta F Omae % aa era B Ocmaere & Hea Pua (Fett) F (@) aractet ar WER ormaere * qeaser Prat & va A aces 0 & erat Bt ae BT (a) vet oRader & Gates F feencr L_ J(am I-as 3(i)] WA Fl TATA ; AAT 23 {i) eoRtader ary sty ft ardrer (ii) *ta Rada & aT (iii) (a) eet a carrera & ABA SMA BT aA TAT after it | rs | | (@) arate aT wae [ | (iv) aren Yat (see a A afta yar F at) after tt | *URT [ _| “asa | aa | +e aes warner = (v) ‘war wratere a wae A arg oar o tf o wet ate et, at pratense wa HT Sees BT | a set, a sede at | (vi) Hor ta ofacer & fare wr sepia der arated F Oo ft oO. att c ate st, onftrartt a arr Sega ret ee A art | (vii) “war eeerere A oftacier Eat & o a o ae ae ef, at craaa & ay are a sede Ft24 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—SEc. 3(i)] i. era # caer Peet dq a & Aaa A eM Seth wT aa A aa fae Bet We oem sh casera ome & (tidal zea) o@ O met afg ef aka # te eee (eat) Mr Fa eT Cd arto: aerator aftret & echt A oad 8. “aRacet fy dear Cd] \. (a) “eat & oRtada- O fade a o affas (@) sete oad & eat: (iy oRade Fr artrer (ii) “aRracter wr difares Faaor {iii)*Fae ART sat g1 Set & snferpa oafARY a eatet a oftadet 9, wfefaftat a gor tear, fae eal A oad gar & LC] oete oRader a eat: Li) *aftadtet ar TA oo aearist & qgdah eden ay & fore after are eal AY aah L oo amanda & qygatt vetaere aah ay fre nega cutee & eat A eater [_ _] oo aeaitat &r gyda eda wer fae witge eats a rates Sr wanes (ii) Ferafeareieiererrerentes aay ater Hr fearLam I-ars 3(i)] AG BT UTA : AMT 25 (ily et PryRareeieer renter arey ert Sr fee (vy dash & aie @ aeatat A ay Saw ae & fae Paranaeperatyre Pre ae cafe ar eens rar fader HI Wea Hea (aR ats a at) iE—_ t E “eet Foedt FH sik a Re at F fae ana A WwW wap cafts HAV _| L ‘Ofte a Ao Fie aT Ao ofateet L a FeeIa HSA (3 Ufa Bt at) L at adaret wegrear ae Testa wer er at, Ae usgerat orettel 1 Heat ‘| ‘| andy are are er [ “TCERT FT TTO Fatratisrd 0 creeTftes O Tech O Faqurelt O mate ecard Fat ] cat | fasada enfta as “fer ats L_ } | | “Sar ar TSC Hse | | ] “pia | ] = | “| | ‘eam anes | wa ada vat ae Sat sar ve AE et oAEt Bat acct earat Far afta il26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(i)] *aRT tearia nia aa wera as [ J L | eenatworas [| oa CL _| ata | | + | an cotta eater Ara ar weave oT awe Prqeet Pebar war B +A Tea ary a, TATA T LAT KA A PATH. cs essssteessceensnnee BR VERT TGA a esscsssssesecssnsseeensnesserees GERI suet H freee Het FIN 2013 ate seer aea wet Roa A eet stant wr ora Per aren 81 at ay arson sie Teanga fer ara & f- 1. ga wed & at ao seahtes ae gee dain 8 acu, wet ae pt Eat ge gee & fara deg A ath Aer fg ae ag & 3th den & afefien ae dee & cafe dwadet gan W ae AW aidal ¥ aqaN BI 2. 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(HR) ATR AS AT HATE). erecseee FRTATE/TS (Bo cosssssssseseeessveese (fevag et) (@) rar athena eee anfifer Bret AY RE Te TEATAT HUA AY ATT) sevssnsestesenensat (feaag at) 4, *pcaht Ba anther oat & cay HT A ea-TT adam fadta ad & ofa ce | adr Perera ae & oft aH [ sat “ aes (eH) ..... weg (8H) 6... (fern at) (Rerarg 7a) | farfer & ater Gah gt are & rea rat BARA) faarg six fate wfesqiet OT sroferayict OT28 THE GAZETTE OF INDIA : EXTRAORDINARY (PART II—SEC. 3(i)] | Gott art garfer oe ‘re “reine oat (ara) }- (m) faeer (@) fafa daar [ Gt) ae si aa A AT ART [ey xem adara oferaterat i () waa | | (ae) daerRat [ (am) wretiet | rar actor afeerafeerat [fafa care ot ad rd a fore | ar gareatste at Pee are | arer att erie Bear raft & fare aries _|29 (am Hares 3(i}) OR FT UT; AAMT (adarat Preheat safe) (acter Reenter arafer (8A) (8A) | a)... | fever a)... Pevrmerat WH). ..: | fer arg et WH)... feaarg at (i) ores eaaaTs BUSES (i) Seared Aret Fr Faht Gi) BRE Arar Fi Fashr F (iii) Sarat Fr Fah aT Gl Gi) Hea A Aas Sara A cid HH Wate) i + ii Civ) He cat W) Parse ty STATIN | HE A WTC OTT BK BT [on faferse atk 3eTEITOT Ae (wii) HUET A WET STS) VeVi (viii) arreiey Cix) A MS A (vii-viii) (x) ONT 198 & HAN ATT30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(i)] avr | varfera axar € fir AF fetes gan aah & Paes Ase gaNT, seessseescennnesnneneseereceenneeesss BETS TAT ees ccscsesssesseeeseees wertfirret aeeTT PA PT cee cssesene TB WRT ABT sc scsccsssecessseenee unr wast & fens deer rer wifteepe fever Tere ate dieu acer x fis Fa Ure site yaa Weft WUC at fea ae S wate F wet siftiPran, 2013 ait Tas aet wT Prot a stared et wren fiver war #1 art ag etree ite Teast fee wre & feR-- i Fe WET Hi age seeian sit gah Meta t, we, wet oft got tafe ya TET S fee aay wt ey Terr fous wet ag & sty dea & aiken cer der & wate dada grr TS Ay AR Ufa S orga t 2. Fa wen A der aut wera yet, eat sit cre E fester seater frat ary sive: after Ft erer 448 Be srrerreit, Pree sere wee ste ero or Pre aor wr ores g, HY A ear aah Serer ee eater TAH a ae a are FR Te eT CTT H Fae see Te Het CASE are Ta TE career & errfirer feat STATI(4m I]-wrg 3¢i)] FG ET USAT : STATE 31 waar wHel-4 faesht shat sar arin fac fhertt after, 2013 At rer 384 (2) ate matt (Freeh tert doftercer) Fer, 2014 Pram 7 & agar a] Toa ater & fore freer fre ar vast aT (@) Fate suet tara arate roa rvesseeeeetes 3. (mi) sar weeut ar fede deere erat arora cae * art agt CG) aE et, at er Fane ar cet Set UT AT AT Ge aT > Yr Ta RAT Gaeht & aretter aF A HAT AIT). cence (Resereras) sapuett Br apa carreras w Prenat suet & Ha cages ay 20% UT SAR HAH aT Baer HL ara Baht Sues Praiatat ar seer at mE. area Brana fea BTA a hor era AT Het fash apr TA Ta wy Be] re] 6. Fekceft siceft arerar Oe fergeht areett sy NS areata efeaar are ar acer ah ang oat Bret Oat Raett aaa or sey AEST UT Hey Valt suet IER F, SY IT A Sey area UT ATA ah ar AUT “Oeh aaferat Fy em... Uh Haferat & eal... 1. () tongs enrf eee ere Hem eetsteseeesessenscannvasee (qa afta) 2. (i) ©. aoe aT sa oT aT... sseeeeecsceeeustsnsnsorssecseseessenneeeranses wR toh, a 7. Gi) wiper eee oir Cm ) ferrarteritrer A fen iste orig MAT GSH ce STREAM es ccessssssene (®.#)32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)} [ sraret Hr Arotr grat rea ya Fea (#. H) (a) wiftrager areetter Peratoranne refer (i) stftracer trae Fatt (ae) veda sofa eae ether =| dent aa wea rant Fr Ahr (CS) yee ahs at raven eae |= at raeaT- arent Fr avr PreTaT SYTHE TOA AVE ALAS (a) aaéte arora Pratt tea fae & fore qa ane 8 weed BTA Te FT aT Geter Af & ekart Fy ea grant Fr away arent a Att (a) ware de aifeniterst revi aif wa ee a wT a oe neem at de arene ay eiear ae ae BAT FET AS TeaH SAN FH THR Wee Se | grant Br Avr grant Fr award ofer sax Weed eT CH) Be Te aMt Pare are ede AH as Te ate HY AAT, HAT ANS BT aT grant Fr Hear sant &r Aott (8) wiftera andra factarme orafeat & eat Gi) AtaY ag aR oir () Fede Ah deat Fae Waal as Feit | deat Fr ot arent eat ees Ye a TET TTT AST (@) aarces arrdcon Hire ada Be ayaTeTT aS MICT AS TAN HART He V MT HAT TAN (FA ) (1) ame ae Haha avtha PUT es S Weel BT Bont wader ast ad set Hy Gea FT Ha TH, HAT Cc faites BT(ar [-ars 3¢i)] FRG HT UATA : SATURTT 33 dent fy awa rt Fr of (a) ame & wfted anche Hire aq Ss vaca & BG A ott ved at & ent Hr Hea FH For TH, art fr Bea arent Hr Ach CH) Hace HiT FH Het TH... eee (5.4) (Cr) onftrarer srreciter Patan orataat & salt STEST F HT TP. se sse ene 8. tated Pau aU Wed AUT a MeN Hl Hor ALA dal ft Hea arent &r Afr arent ah Pre ae dae afterst & Re den ArT AAT... seousssssae(® A) 11. srk Reon sce rca ager ah ae HRY ae hee att oe TA (@) dear... 12. awash sragurner rahe HA. | Tareat Hr Avi ate mea ath aaa gaz UOT entra erat enfta vat ahr vfererear \% (A Wada 1. rat hee HR ET) 3. asain Paecire eet 4 | aegrempet ar ea fae 7. | facefr een facett deere fertere , faaeht poet award aera, faaet facera teen a facelt fra 8. faara woe Ha Sees ael Pear wea 9. | dere an fraerat & wae 10. | area eine so srarenear34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-—SEC. 3(i)] ( saepra & aera ) UL | seer 12. laa dae Ft Het WEA 13. Pete at are eae Ae eerer A oA (em ) (*) i( ii )) wf eed te s ECa Ce . a .. I AT AT @. ceenaneeee #. wee ee eee ) (iii) fadent hr Her TRY (i: ) (@) weet wiaafeat & oR wfeayierat # Ach wiesyierat ft wear FIAT FET Fa UR 14.(i) gheret ar faateret ar sree wieray tre carrer avafheret Se arrecaae & aPeTeATeT HY ATG HT TAY, BR BE AT, A ee ssermnrntnnrnnnntennniannntnn (ii) Prod Prawn act & awe ae Raat qa ye H aes Ft Shen HF ag Tia ME A a: Ae 15. () Farell sieieaa, 2013 Br eM 379 H aed HA BTA S* ST TUT (@) wae, UIT 379 ASA TAT aa CY catered Ht aaa a FoaT Ht35 (a 11ers 3(i)] (@) aah ferers Set FT ATH... (a) Gee Baer ae WA... sat ay apa ang ag Ae (aafeaai) ant ad & ante A ora ea @ Aart (ii) Saar wanTET Pree are ET fear waT (iii) JofSter Fart Pa THT eT FA) (i +ii+ iti) at & ahr ot few FH TA ant & chrer gare ag eos St HoT TAT at & ata oar MOTTE TAT OR GA GLTHE GAZETTE OF INDIA : EXTRAORDINARY [ParT lI—SEC. 3(i)] 36 \s Sarat aaerer Peel spared et fear aa e safer Req sara Sarst ae aM (i tit iii) 1. «surat , rere Str aioe rer arate atte Sera Rae fect a ates Reet a Fare 2. foderat athe apee weerehrer aectenth athe sore rReariaant a Rae 3. acect a yordy aa ans Ate ge Bee EM AY Sa PereoT aA AT TT wT FATT, 4. preset Pacha at Sr aanita a werent aah Beers A ahead ater ea: 5. ae Hayat ait wera Hu ferat ai wat & eats; 6. GOSS STA TTeN Bh eatovaT aT PLOT, HATE wag a att 7. abeoe devas, eas eat | aro sa wed at sae valde arrat A awe aeg & vide Hoot HTaaA, 2013 HN SHR AeA ae frat Fr arter 1a . it g H uy a vt ee rr aP e aa tr t w pa er r F sI e s aa tr er a g aB tre e gr a hat h ee aB se ea t &,a wP ee aa ,r w o eT t aS t tP - gore atk ae wee & fea A wy Ee Fava ext a ae dort wig ae Soot ite aia aera ae A HPA ITA ia 2. sewer a dea Ta aoa TT, wer HET E | «faciicer Weer Bea oq (sree aA) ac fin omer Yar 08 erect Ye arr Fer are wer A wat HRT BT HT MTATTE & I Banta wt ser den HT qa daar TAT RT S.yET aa HATU ASA (WNT. (S-ra GR A HT ATS) (eavareras) TAA WET wy ate PATA S ware STOTT wAT RATA GEATAATsnvnsnrnernentnnrrnrnsr enn arava Pref. ee (Revere) SAT hr TPE BT wer wHel-5 | aréfant aren qant anrerectt | | fener 390 atc wiht Fram (Pte wit warcor) Frm 2014 fee 13 (6) (1) & seg 8) | [_ 4, fadeh wot ar ae:37 (art H-wrs 3(i)] ARG BT USA ; ARTA 2. (a) ae Set BT STECRST IS, HE Hraelt wrt ThtieR F Ca) 2a ar : (a) tiieerorsitcent &, 3, fateh wort & wets ar yer weralere war IAT ATH : afer Wat : 1 fet 2 eT wT eer Pret aS argvad He afta ATS arécedt we afta thera § aa Tar 54 .. ea ar vs ea si a ri ae r eru rea R Rga n Bt a rf r Sa afr a asn rg st aa Tn e ata her Ff aea rr o: A ere AY EY AA oe eH GARTH SEAS oe sftrene weet ere (a) arta cates ar aT: (a) foervofa ar aT : (a) aA fate : (a) faa: ) aa: (a) 9 Tat: ator Sra watt oe eee PI ee git saxdaa fafere den angdiont WM eee cat anrees: UregeT surfer orfiea, Fare wt sree fare me, Ae Te AA we A aT ses aan cafe Ser 1H ae eho fra weet wer aT carer RA georente oie wot Var cary ate fear HAE ET gat cates & armen wer fore Fa Te eT ACY ae Te aif ATT TTT [Hut 1/23/2013/8tEA-V] MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st March, 2014 G.S.R. 266(E).—In exercise of the powers conferred under clause (c) and clause (h) of sub-section (1) and sub-section (3) of section 380, clause (a) of sub-section (1) and sub-section (3) of section 381, section 385, clause (a) of section 386, section 389 and section 390 read with section 469 of the Companies Act, 2013, and in supersession of the Companies (Central Government’s) General Rules and Forms, 1956 or any other rules prescribed under the Companies Act, 1956 (1 of 1956) on matters covered under these rules, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:- 1. Short title and commencement. - (1) These rules may be called the Companies (Registration of Foreign Companies) Rules, 2014. (2) They shall come into force on the 1" day of April, 2014.38 THE GAZETTE OF INDIA : EXTRAORDINARY : [Part II—SEC. 3(i)] 2. Definitions. (1) In these rules, unless the context otherwise requires,- (a) “Act” means the Companies Act, 2013 (18 of 2013); (b) “Annexure” means the Annexure enclosed to these rules; (c) For the purposes of clause (42) of section 2 of the Act, "electronic mode” means carrying out electronically based, whether main server is installed in India or not, including, but not limited to - (i) business to business and business to consumer transactions, data interchange and other digital supply transactions, (ii) offering to accept deposits or inviting deposits or accepting deposits or subscriptions in securities, in India or from citizens of India; (iii) financial settlements, web based marketing, advisory and transactional services, database services and products, supply chain management; (iv) online services such as telemarketing, telecommuting, telemedicine, education and information research; and (v) all related data communication services, whether conducted by e-mail, mobile devices, social media, cloud computing, document management, voice or data transmission or otherwise; (d) fees” means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014, (e) "Form” or “e-Form” means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; (f) “Schedule” means the Schedule to the Act; (g) “section” means section of the Act. (2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014 shall have the meanings respectively assigned to them in the Act or in the said rules. 3. Particulars relating to directors and Secretary to be furnished to the Registrar by foreign Companies.- (1) Every foreign company shall, within thirty days of establishment of its place of businessLar Il-wrs 3(i)] ORT Bl USA: STATI 39 in India, in addition to the particulars specified in sub-section (1) of section 380 of the Act, also deliver to the Registrar for registration, a list of directors and Secretary of such company. (2) The list of directors and secretary or equivalent (by whatever name called) of the foreign company shall contain the following particulars, for each of the persons included in such list, namely:- (a) personal name and surname in full; (b) any former name or names and sumame or surnames in full; (c) father’s name or mother’s name and spouse’s name; (d) date of birth; (e) residential address; (f) nationality; (g) if the present nationality is not the nationality of origin, his nationality of origin; (h) passport Number, date of issue and country of issue; (if a person holds more than one passport then details of all passports to be given) (i) income-tax permanent account number (PAN) , if applicable; (j) occupation, if any ; (k) whether directorship in any other Indian company, (Director Identification Number (DIN), Name and Corporate Identity Number (CIN) of the company in case of holding directorship); (1) other directorship or directorships held by him; (m) Membership Number (for Secretary only); and (n) e-mail ID. (3) A foreign company shall, within a period of thirty days of the establishment of its place of business in India, file with the registrar Form FC-1 with such fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and with the documents required to be delivered for registration by a foreign company in accordance with the provisions of sub-section (1) of section 380 and the application shall also be supported with an attested copy of approval from the Reserve Bank of India under Foreign Exchange Management Act or Regulations, and also from other regulators, if any, approval is required by such foreign company to establish a place of business in India or a declaration from the authorised representative of such foreign company that no such approval is required. (4) Where any alteration is made or occurs in the document delivered to the Registrar for registration under sub-section (1) of section 380, the foreign company shall file with the Registrar, a return in Form FC-2 along with the fee as provided in the Companies (Registration Offices and Fees) Rules, 2014 containing the40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART IIL—SEc, 3(i)] particulars of the alteration, within a period of thirty days from the date on which the alteration was made or occurred. 4. Financial Statement of foreign company.—(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). (2) Every foreign company shall, along with the financial statement required to be filed with the Registrar, altach thereto the following documents; namely: — (a) Statement of related party transaction, which shall include— @ name of the person in India which shall be deemed to be the related party within the meaning of clause (76) of section 2 of the Act of the foreign company or of any subsidiary or holding company of such foreign company or of any firm in which such foreign company or its subsidiary or holding company is a partner; (ii) nature of such relationship; (iii) description and nature of transaction; (iv) amount of such transaction during the year with opening , closing, highest and lowest balance during the year and provisions made (if any) in respect of such transactions; (v) reason of such transaction; (vi) material effect of such transaction on both the parties;(mt [l-ars 3(i)] UA BT UTA: TAT 41 (vii) amount written off or written back in respect of dues from or to the related parties; (viii) a declaration that such transactions were carried out at arms length basis; and (ix) any other details of the transaction necessary to understand the financial impact; (b) Statement of repatriation of profits which shall include— (i) amount of profits repatriated during the year; (ii) recipients of the repatriation; (iii) form of repatriation; (iv) dates of repatriation; (v) details if repatriation made to a jurisdiction other than the residence of the beneficiary; (vi) mode of repatriation; and (vii) approval of the Reserve Bank of India or any other authority, if any. (c) Statement of transfer of funds (including dividends if any) which shall, in relation of any fund transfer between place of business of foreign company in India and any other related party of the foreign company outside India including its holding, subsidiary and associate company, include— (i) date of such transfer; (ii) amount of fund transferred or received; (iii) mode of receipt or transfer of fund; (iv) purpose of such receipt or transfer; and (v) approval of Reserve Bank of India or any other authority, if any (3) The documents referred to in this rule shall be delivered to the Registrar within a period of six months of the close of the financial year of the foreign company to which the documents relate: Provided that the Registrar may, for any special reason, and on application made in writing by the foreign company concemed, extend the said period by a period not exceeding three months. 5. Audit of accounts of foreign company. —(1) Every foreign company shall get its accounts, pertaining to the Indian business operations prepared in accordance with the requirements of clause (a) of sub-section42 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—SEC. 3(i)] (1) of section 381 and rule 4, audited by a practicing Chartered Accountant in India or a firm or limited liability partnership of practicing chartered accountants. Explanation.—For the purposes of this sub-rule, the expressions “Chartered Accountant”, “Firm” and limited liability partnership shall have the meanings respectively assigned to them under the Act and Limited Liability Partnership Act, 2008 (6 of 2009) respectively. (2) The provisions of Chapter X i.e. Audit and Auditors and rules made thereunder, as far as applicable, shall apply, mutatis mutandis, to the foreign company. 6. List of places of business of foreign company.- Every foreign company shall file with the Registrar, along with the financial statement, in Form FC.3 with such fee as provided under Companies (Registration Offices and Fees) Rules, 2014 a list of all the places of business established by the foreign company in India as on the date of balance sheet. 7, Annual Return.- Every foreign company shall prepare and file, within a period of sixty days from the last day of its financial year, to the Registrar annual return in Form FC.4 along with such fee as provided in the Companies (Registration Offices and Fees) Rules, 2014 containing the particulars as they stood on the close of the financial year 8. Office where documents to be delivered and fee for registration of documents.- (1) Any document which any foreign company is required to deliver to the Registrar shall be delivered to the Registrar having jurisdiction over New Delhi, and references to the Registrar in Chapter XXII of the Act i.e. Companies Incorporated Outside India and these rules shall be construed accordingly. (2) The fee to be paid to the Registrar for registering any document relating to a foreign company shall be such as provided in the Companies (Registration Offices and Fees) Rules, 2014. (3) If any foreign company ceases to have a place of business in India, it shall forthwith give notice of the fact to the Registrar, and as from the date on which notice is so given, the obligation of the company to deliver any document to the Registrar shall cease, provided it has no other place of business in India. 9, Certification.- A copy of any charter, statutes, memorandum and articles, or other instrument constituting or defining the constitution of a Foreign company shall be duly certified to be a true copy in the manner given below — (1) If the company is incorporated in a country outside the Commonwealth- (a) the copy aforesaid shall be certified as a true copy by- (i) an official of the Government to whose custody the original is situated; or (ii) a Notary (Public) of such Country, or (iii) an officer of the company.(am Il-wrs 3(i)] UR BT UAT: STAT 43 (b) The signature or seal of the official referred to in sub-clause (i) of clause (a) or the certificate of the Notary (Public) referred to in sub-clause (ii) of clause (a) shall be authenticated by a diplomatic or consular officer empowered in this behalf under section 3 of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948 (XL of 1948), or where there is no such officer, by any of the officials mentioned in section 6 of the Commissioners of Oath Act, 1889 (52 and 53 Vic. C. 10), or in any relevant Act for the said purpose. (c) The certificate of the officer of the company referred to in sub-clause (iii) of clause (a) shall be signed before a person having authority to administer an oath as provided under section 3 of the Diplomatic and Consular Officers (Oath and Fees) Act, 1948 (XL of 1948), or as the case may be, by section 3 of the Commissioners of Oath Act, 1889 (52 and 53 Vic. C. 10) and the status of the person administering the oath in the latter case being authenticated by any official specified in section 6 of the Commissioners of Oaths Act, 1889 (52 and 53 Vic. C. 10) or in any relevant Act for the said purpose. (2) If the company is incorporated in any part of the Commonwealth, the copy of the document shall be certified as a true copy by- (a) an official of the Government to whose custody the original of the document is committed; or (b) a Notary (Public) in that part of the Commonwealth, or (c) an officer of the company, on oath before a person having authority to administer an oath in that part of the Commonwealth. (3) Any altered document delivered to the Registrar should also be duly certified in the manner mentioned above. (4) If the Company is incorporated in a country falling outside the Commonwealth, but a party to the Hague Apostille Convention, 1961- (a) the copy of the documents shall be certified as a true copy by an official of the Government to whose custody the original is committed and be duly apostillised in accordance with Hague Convention; (b) a list of the directors and the secretary of the Company, if any, the name and address of persons resident in India, authorized to accept notice on behalf of the Company shall be duly notarized and be apostillised in the Country of their origin in accordance with Hague Convention; (c) the signatures and address on the Memorandum of Association and proof of identity, where required, of foreign nationals seeking to register a company in India shall be notarized before the notary of the country of their origin and be duly apostillised in accordance with the said Hague Convention.44 THE GAZETTE OF INDIA : EXTRAORDINARY (PART II—SEC. 3(i)] 10. Authentication of translated documents.- (1) All the documents required to be filed with the Registrar by the foreign companies shall be in English language and where any such document is not in English language, there shall be attached a translation thereof in English language duly certified to be correct in the manner given in these rules. (2) Where any such translation is made outside India, it shall be authenticated by the signature and the seal, if any, of- (a) _ the official having custody of the original; or (b) a Notary (Public) of the country (or part of the country) where the company is incorporated: Provided that where the company is incorporated in a country outside the Commonwealth, the signature or seal of the person so certifying shall be authenticated by a diplomatic or consular officer empowered in this behalf under section 3 of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948, or, where there is no such officer, by any of the officials mentioned in section 6, of the Commissioners of Oaths Act, 1889 (52 and 53 Vic C 10), or in any relevant Act for the said purpose. (3) Where such translation is made within India, it shall be authenticated by- (a) an advocate, attorney or pleader entitled to appear before any High Court; or (b) an affidavit, of a competent person having, in the opinion of the Registrar, an adequate knowledge of the language of the original and of English. 11. Documents to be annexed to prospectus. The following documents shall be annexed to the prospectus, namely:- (a) any consent to the issue of the prospectus required from any person as an expert, (b) a copy of contracts for appointment of managing director or manager and in case of a contract not reduced into writing, a memorandum giving full particulars thereof, {c) a copy of any other material contracts, not entered in the ordinary course of business, but entered within preceding two years; (d) a copy of underwriting agreement; and {e) a copy of power of attomey, if prospectus is signed through duly authorized agent of directors. 12. Action for improper use or description as foreign company.- If any person or persons trade or carry on business in any manner under any name or title or description as a foreign company registered under the Act or the rules made thereunder, that person or each of those persons shall, unless duly registered as foreign[am [lars 3¢i}] TRA Bl UTA: STATA 45 company under the Act and rules made thereunder, shall be liable for investigation under section 210 of the Act and action consequent upon that investigation shall be taken against that person. 13. Issue of Indian Depository Receipts (IDRs).- (1) For the purposes of section 390, no company incorporated or to be incorporated outside India, whether the company has or has not established, or may or may not establish, any place of business in India (hereinafter in this rule called ‘issuing company’) shall make an issue of Indian Depository Receipts (IDRs) unless such company complies with the conditions mentioned under this rule, in addition to the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 and any directions issued by the Reserve Bank of India. ° Explanation.- For the purposes of this rule, the term “Indian Depository Receipt” (hereinafter referred to as ‘IDR’) means any instrument in the form of a depository receipt created by a Domestic Depository in India and authorized by a company incorporated outside India making an issue of such depository receipts. (2) The issuing company shall not issue IDRs unless- (a) its pre-issue paid-up capital and free reserves are at least US$ 50 million and it has a minimum average market capitalization (during the last three years) in its parent country of at least US$ 100 million; (b) it has been continuously trading on a stock exchange in its parent or home country (the country of incorporation of such company) for at least three immediately preceding years; (c) it has a track record of distributable profits in terms of section 123 of the Act, for at least three out of immediately preceding five years; (d) It fulfills such other eligibility criteria as may be laid down by the Securities and Exchange Board of India from time to time in this behalf. (3) The issuing company shall follow the following procedure for making an issue of IDRs: (a) the issuing company shall, where required, obtain the necessary approvals or exemptions from the appropriate authorities from the country of its incorporation under the relevant laws relating to issue of capital and IDRs. (b) issuing company shall obtain prior written approval from the Securities and Exchange Board of India on an application made in this behalf for issue of IDRs along with the issue size. (c) an application under clause (b) shall be made to the Securities and Exchange Board of India (along with draft prospectus) at least ninety days prior to the opening date of the IDRs issue, in such form , along with such fee and furnishing such information as may be specified by the Securities and Exchange Board of India from time to time: Provided that the issuing company shall also file with the Securities and Exchange Board of India, through a Merchant Banker, a due diligence report along with the application under clause (b) in the form specified by the Securities and Exchange Board of India. (d) the Securities and Exchange Board of India may, within a period of thirty days of receipt of an application under clause (c), call for such further information, and explanations, as it may deem necessary, for disposal of such application and shall dispose the application within a period of thirty days of receipt of further information or explanation:THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 46 Provided that if within a period of sixty days from the date of submission of application or draft prospectus, the Securities and Exchange Board of India specifies any changes to be made in the draft prospectus, the prospectus shall not be filed with the Securities and Exchange Board of India or Registrar of Companies unless such changes have been incorporated therein. (e) the issuing company shall on approval being granted by the Securities and Exchange Board of India to an application under clause (b), pay to the Securities and Exchange Board of India an issue fee as may be prescribed from time to time by the Securities and Exchange Board of India. (f) the issuing company shall file a prospectus, certified by two authorized signatories of the issuing company, one of whom shall be a whole-time director and other the Chief Financial Officer; stating the particulars of the resolution of the Board by which it was approved with the Securities and Exchange Board of India and Registrar of Companies, New Delhi before such issue: Provided that at the time of filing of said prospectus with the Registrar of Companies, New Delhi, a copy of approval granted by the Securities and Exchange Board of India and the statement of fees paid by the Issuing Company to the Securities and Exchange Board of India shall also be (a gt )t a tc hh ee d p. rospectus to be filed with the Securities and Exchange Board of India and the Registrar of Companies, New Delhi shall contain the particulars as prescribed in sub-rule (8) and shall be signed by all the whole-time directors of the issuing company, and the Chief Financial Officer. (h) the issuing company shall appoint an overseas custodian bank, a Domestic Depository and a Merchant Banker for the purpose of issue of IDRs. (i) the issuing company may appoint underwriters registered with the Securities and Exchange Board of India to underwrite the issue of IDRs. G) the issuing company shall deliver the underlying equity shares or cause them to be delivered to an Overseas Custodian Bank and the said bank shall authorize the domestic depository to issue IDRs. (k) the issuing company shall obtain in-principle listing permission from one or more stock exchanges having nationwide trading terminals in India. Explanation- For the purposes of this rule,- (i) “Domestic Depository” means custodian of securities registered with the Securities and Exchange Board of India and authorized by the issuing company to issue IDRs. (ii) “Merchant Banker" means a Merchant Banker as defined in sub-regulation (cb) of regulation 2 of the Securities and Exchange Board (Merchant Bankers) Regulations, 1992. (iii) "Overseas Custodian Bank” means a banking company which is established in a country outside India and which acts as custodian for the equity shares of Issuing Company, against which IDRs are proposed to be issued by having a custodial arrangement or agreement with the Domestic Depository or by establishing a place of business in India.47 Cart Wars 3(i)] ARG Bl UTA: STATE (4) The Merchant Banker to the issue of IDRs shall deliver for registration the following documents or information to the Securities and Exchange Board of India and Registrar of Companies at New Delhi, namely:- (a) instrument constituting or defining the constitution of the issuing company; (b) the enactments or provisions having the force of law by or under which the incorporation of the Issuing company was effected, a copy of such provisions attested by an officer of the company be annexed; (c) if the issuing company has established place of business in India, address of its principal office in India; (d) if the issuing company does not establish a principal place of business in India, an address in India where the said instrument, enactments or provision or copies thereof are available for public inspection, and if these are not in English, a translation thereof certified by a key managerial personnel of the Issuing company shall be kept for public inspection; (e) a certified copy of the certificate of incorporation of the issuing company in the country in which it is incorporated, (f) the copies of the agreements entered into between the issuing company, the overseas custodian bank, the Domestic Depository, which shall inter alia specify the rights to be passed on to the IDR holders; (g) if any document or any portion thereof required to be filed with the Securities and Exchange Board of india or the Registrar of Companies is not in English language, a translation of that document or portion thereof in English, certified by a key managerial personnel of the company to be correct and attested by an authorized officer of the Embassy or Consulate of that country in India, shall be attached to each copy of the document. (5) (a) No application form for the securities of the issuing company shall be issued unless the form is accompanied by a memorandum containing the salient features of prospectus in the specified form. (b) An application form can be issued without the memorandum as specified in clause (a), if it is issued in connection with an invitation to enter into an underwriting agreement with respect to the IDRs. (c) The prospectus for subscription of IDRs of the Issuing company which includes a statement purporting to be made by an expert shall not be circulated, issued or distributed in India or abroad unless a statement that the expert has given his written consent to the issue thereof and has not withdrawn such consent before the delivery of a copy of the prospectus to the Securities and Exchange Board of India and the Registrar of Companies, New Delhi, appears on the prospectus. (d) The provisions of the Act shall apply for all liabilities for mis-statements in prospectus or punishment for fraudulently inducing persons to invest money in IDRs. (e) The person(s) responsible for issue of the prospectus shall not incur any liability by reason of any non- compliance with or contravention of any prevision of this rule, if-48 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—SEc. 3(i)] @ as regards any matter not disclosed, he proves that he had no knowledge thereof; or (i) the contravention arose in respect of such matters which in the opinion of the Central Government or the Securities and Exchange Board of India were not material. (6) (a) A holder of IDRs may transfer the IDRs, may ask the Domestic Depository to redeem them or any person may seek reissuance of IDRs by conversion of underlying equity shares, subject to the provisions of the Foreign Exchange Management Act, 1999, the Securities and Exchange Board of India Act, 1992, or the tules, regulations or guidelines issued under these Acts, or any other law for the time being in force; (b) In case of redemption, Domestic Depository shall request the Overseas Custodian Bank to get the corresponding underlying equity shares released in favour of the holder of IDRs for being sold directly on behalf of holder of IDRs, or being transferred in the books of Issuing company in the name of holder of IDRs and a copy of such request shall be sent to the issuing company for information. (c) A holder of IDRs may, at any time, nominate a person to whom his IDRs shall vest in the event of his death and Form FC-5 may be used for this purpose. (7) (a) The repatriation of the proceeds of issue of IDRs shall be subject to laws for the time being in force relating to export of foreign exchange. (b) The number of underlying equity shares offered in a financial year through IDR offerings shall not exceed twenty five per cent of the post issue number of equity shares of the company. (c) Notwithstanding the denomination of securities of an Issuing company, the IDRs issued by it shall be denominated in Indian Rupees. (d) The IDRs issued under this Rule shall be listed on the recognized Stock Exchange(s) in India as specified in clause (k) of sub-rule (3) and such IDRs may be purchased, possessed and freely transferred by a person resident in India as defined in section 2(v) of the Foreign Exchange Management Act, 1999, subject to the provisions of the said Act: Provided that the IDRs issued by an Issuing company may be purchased, possessed and transferred by a person other than a person resident in India if such Issuing company obtains specific approval from Reserve Bank of India in this regard or complies with any policy or guidelines that may be issued by Reserve Bank of India on the subject matter; (e) Every issuing company shall comply with such continuous disclosure requirements as may be specified by the Securities and Exchange Board of India in this regard. (f) On the receipt of dividend or other corporate action on the IDRs as specified in the agreements between the Issuing company and the Domestic Depository, the Domestic Depository shall distribute them to the IDR holders in proportion to their holdings of IDRs. (8) The prospectus or letter of offer shall, inter alia, contain the following particulars, namely:- (a) General information- (i) Name and address of the registered office of the company;49 [am [I-@rs 3(i)] TRG Sl USATA : STATE (ii) name and address of the Domestic Depository, the Overseas Custodian Bank with the address of its office in India, the Merchant Banker, the underwriter to the issue and any other intermediary which may be appointed in connection with the issue of IDRs; (iii) names and addresses of Stock Exchanges where applications are made or proposed to be made for listing of the IDRs; (iv) the provisions relating to punishment for fictitious applications; (v) statement or declaration for refund of excess subscription; (vi) declaration about issue of allotment letters or certificates or IDRs within the stipulated period; (vii) date of opening of issue; (viii) date of closing of issue; (ix) date of earliest closing of the issue; (x) declaration by the Merchant Banker with regard to adequacy of resources of underwriters to discharge their respective obligations, in case of being required to do so; (xi) a statement by the Issuing company that all moneys received out of issue of IDRs shall be transferred to a separate domestic bank account, name and address of the bank and the nature and number of the account to which the amount shall be credited; (xii) the details of proposed utilisation of the proceeds of the IDR issue. (b) Capital Structure of the Company- The authorized, issued, subscribed and paid-up capital of the issuing company; (c) Terms of the issue- (i) rights of the IDR holders against the underlying securities; (i) details of availability of prospectus and forms, i.e., date, time, place ete; (iii) amount and mode of payment seeking issue of IDRs; and (iv) any special tax benefits for the Issuing company and holders of IDRs in India. (d) Particulars of Issue- (i) the objects of the issue, (ii) the cost of the Project, if any; and (iii) the means of financing the projects, if any including contribution by promoters. (e) Company, Management and Project- (i) the main objects, history and present business of the company; (ii) the Promoters or parent group or owner group and their background: Provided that in case there are no identifiable promoters, the names, addresses and other particulars as may be specified by the Securities and Exchange Board of India of all the persons who hold five percent. or more equity share capital of the company shall be disclosed;50 THE GAZETTE OF INDIA : EXTRAORDINARY [ParT II—SEc. 3(i)] (iii) the subsidiaries of the company, if any; (iv) the particulars of the Management or Board (i.e. Name and complete address(es) of Directors, Manager, Managing Director or other principal officers of the company); (vy) the location of the project, if any; (vi) the details of plant and machinery, infrastructure facilities, technology etc., where applicable; (vii) the schedule of implementation of project and progress made so far, if applicable; (viii) nature of product(s), consumer(s), industrial users; (ix) the particulars of legal, financial and other defaults, if any; (x) the risk factors to the issue as perceived; and (xi) consent of the Merchant Bankers, Overseas Custodian Bank, the Domestic Depository and all other intermediaries associated with the issue of IDRs. (xii) the information, as may be specified by the Securities and Exchange Board of India, in respect of listing, trading record or history of the Issuing company on all the stock exchanges, whether situated in its parent country or elsewhere. (f) Report- Where the law of a country, in which the Issuing company is incorporated, requires annual statutory @ au) dit of the accounts of the Issuing company, a report by the statutory auditor of the Issuing company, in such form as may be specified by the Securities and Exchange Board of India on - (A) the audited financial statements of the Issuing company in respect of three financial years immediately preceding the date of prospectus; (B) the interim audited financial statements in respect of the period ending on a date which is less than 180 days prior to the date of opening of the issue, if the gap between the ending date of the latest audited financial statements disclosed under clause (A) and the date of the opening of the issue is more than 180 days: Provided that if the gap between such date of latest audited financial statements and the date of opening of issue is 180 days or less, the requirement under item (B) shall be deemed to be complied with, if a statement, as may be specified by the Securities and Exchange Board of India, in respect of material changes in the financial position of Issuing company for such gap is disclosed in the P Pr ro os vp ie dc et du s f: urther that in case of an Issuing. company which is a foreign bank incorporated outside India and which is regulated by a member of the Bank for Intemational Settlements or a member of the Intemational Organization of Securities Commissions which is a signatory to a Multilateral Memorandum of Understanding, the requirement under this paragraph, in respect of period beginning with last date of period for which the latest audited financial statements are made and the(am [I-wrs 3(i)] AN Bl UT: STITT 51 date of opening of the issue shall be satisfied, if the relevant financial statements are based on limited review report of such statutory auditor; (ii) Where the law of the country, in which the Issuing company is incorporated, does not require annual statutory audit of the accounts of the Issuing company, a report, in such form as may be specified by the Securities And Exchange Board of India, certified by a Chartered Accountant in practice within the terms and meaning of the Chartered Accountants Act, 1949 on - (A) the financial statements of the Issuing company, in particular on the profits and losses for each of the three financial years immediately preceding the date of prospectus and upon the assets and liabilities of the Issuing company; and (B) the interim financial statements in respect of the period ending on a date which is less than one hundred and eighty days prior to the date of opening of the issue have to be included in report, if the gap between the ending date of the latest financial statements disclosed under item (A) and the date of the opening of the issue is more than one hundred and eighty days: Provided that if the gap between such date of latest audited financial statements and the date of opening of issue is one hundred and eighty days or less, the requirement under item (B) shall be deemed to be complied with if a statement, as may be specified by the Securities And Exchange Board of India, in respect of changes in the financial position of Issuing company for such gap is disclosed in the Prospectus. (iii) the gap between date of opening of issue and date of reports specified under sub-clauses (i) and (ii) shall not exceed one hundred and twenty days; (iv) If the proceeds of the IDR issue are used for investing in other body(ies) corporate, then following details of such body(ies) corporate shall be given- (A) the Name and address(es) of the bodies corporate; (B) the reports stated in sub-clauses (i) and (ii), as the case may be, in respect of such body (ies) corporate also.” (g) Other Information- (i) the Minimum subscription for the issue; (ii) the fees and expenses payable to the intermediaries involved in the issue of IDRs; (iii) the declaration with regard to compliance with the Foreign Exchange Management Act, 1999. (h) Inspection of Documents- The Place at which inspection of the offer documents, the financial statements and auditor's report thereof shall be allowed during the normal business hours, and (i) any other information as specified by the Securities and Exchange Board of India or the Income-tax Authorities or the Reserve Bank of India or other regulatory authorities from time to time.THE GAZETTE OF INDIA : EXTRAORDINARY [PaRT II—SEC. 3(i)] ANNEXURE “Information to be filed Z "FORM NO. FC-1_ by foreign company [Pursuant to section 380(1) (h) of the Companies Act 2013, and rule 3(3) of Companies (Registration of Foreign Companies) Rules, 2014] Form language o English o Hindi Refer the Instruction kit for fillng th e form. | 1. *Name of the foreign company | 2. (a) *ISO code of the country where the foreign company is registered (b) Name of Country | (c) Registration number or GLN [ 3. Full address of registered or principal office of foreign company | *Line | [ Line Il *City **S Ct oa ut ne try ———E—e *Pin code | *Telephone number with ISD Code [ Fax number with ISD Code ee LEE *email Id of the foreign company 4, (a) *Date of establishment of principal place of business in India (b)*Type of office [ | if others, then provide details (c) Address of the principal place of business in India *Line | Line 1 *City }*Pin code | | *State | *Telephone number | Fax number *email id (d) *Main division c-f business activity to be carried out in India (based on relevant sub class and description given in NIC-2004) Description of the main divsionLam I]-wes 3(1)] UA 53 HT UAT : TAT {iii)Address *Line | Line Il *City *Pin code *State *Telephone number Fax number *email id (iv) *Business activities to be carried out at such place 6. Particulars of place(s) of business in India established on any earlier occasion(s) other than above (if any) Number of such places |, (i) *Date of establishment [_ | (ii) * IfT oy tp he e ro sf , o sf pf ei cc ie fy a | (iii) Address *Line | Line I! *City *Pin code [. *State *Telephone number Fax number Ene *email id {iv) *Business activities to be carried out at such place (v) (a) *Date cf closure of such place of business (b)*Foreign company registration number of such placeTHE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3{i)] 7. Details of the one or more person(s) resident in India and authorized to accept on behalf of the foreign company service of process and any notices or other documents required to be served on the foreign company- *Number of persons authorized Particulars of the authorized person Director Identification Number (if any) [ *Income tax Permanent Account number (Income-tax PAN) | ‘| *Name of the person resident in India authorized to accept on behalf of foreign company *O Father’s Name 0 Mother’s Name _ Spouse’s name *Designation | Membership number (In case of Secretary) | | *pate ‘nationality [_ of Birth [ | If the present nationality is not the nationality of origin, then specify the nationality of origin Number of the pa ssports Date of issue [ | Passport number | Issue country [ *Occupation type O Self Employed O Professional O Homemaker O Student O Serviceman Area of Occupation [ | If others selected, specify | ] Permanent Address *Line | Y L Line 1 **CSittayte/Union Territory [ ] *Pin code [ | *1SO Country code L_] Country | Fax *Phone eee *Whether present address is same as the permanent address OYes ONo ( Radio button) Present Address *Line | _| *LiCniet y1 [ *State/Union Territory [ _| *pincode L } *1SO Country code L_] Country | Fax *Phone { <Whether the person authorised has been appointed through power of atlomey or by passing the resolution55 A HT UTA: TATA fm T1-wrs 3(i)} Numb8 e. r oD fe at ua ti hls o ro if t yt h fe r ope mr wmi hs osi mo n a po pb rt oa vi an le sd t f ar ko enm any Author City _] | i}*Name of the Authority [- . } ii) *Date of obtaining the approval order | i ii vi} )* P eO rr id oe dr on fu vm alb ie dir ty of such permission, if any ia | v) “Permission obtained for ) Brief particulars of terms and conditions subject to which such permission is given,if any vi vii) Other details, if any {i) *Whether the parent company is in operation at the time of making this application o Yes o No (ii) “Whether there is any winding up proceedings is pending against the parent company o Yes oNo If yes, mention 10. Details of subsidiary, holding or associate companies in India of the foreign company or of any subsidiary or holding company of such foreign company or of any firm in India in which such foreign company or its holding or subsidiary company is a partner: *Number of such entities|___] 1. Pa .r *t #ic Cu Il Na /r Es C o Rf N /s Lu Lc Ph I e Nn /t Oi tti he es r Registration Number {_ ii. *Name of such company or firm iii. *Whether _| the company is L 11. D fme oet raa eni il i gs nn go c f oo f mt ph ce al a nup yse er o s r7o 6 on fs o , af nf s yi e r c fm t is i r o mno ir 2 n c woo hf m itp cha he n sAi uce cts , h o fi f on rt eI hn ied g i nfa o crw oeh mii g pc n a h c n o ysh m oa p rll a i n tb sy e s o ud r b se o ie f d m ia ae n rd y y s ot u ro b hsb oie ld di a it r nh y ge o c‘ r or me hl o pa l at d ne id yn g p i sa c r aot y m p’ p a, ra tw n ni y et r h o .i fn st uh ce h Number of related parties | Pa Lr Ati Dc Iu Nl /ar Ps A Nof / Cr Ie Nla /t Fe Cd R Npa /r Lt Li Pes IN/Other Registration Number [ ii, Name of such company or firmTHE GAZETTE OF INDIA : EXTRAORDINARY [PART II-—SEC. 3()] ili.*Whether the company is hether the company is falling under section 379 of the Companies Act, 2013 O Yes ONo 12. (a) *W specify the number of such persons covered under section 379 C | (b)If yes, Particulars of such person(s} *CategorYL Details of the person Director identification number [- | *Income *Nameof the person *Q Father’s Name _o Mother’s Name __o Spouse’s name *Nationa Permane *Line lity [_ boate of Birth *Occupation type O Self Employed_O Professional O Homemaker O Student O Serviceman Area of Occupation | If others selected, specify [ | *Educational qualification L nt Address d 1 C Line Il Cd * +C Si tt ay te /Union Territory [ | *Pin code ntry code | *1SO Cou Country | Fax L *Phone Mobile ——— *email id r present address is same as the permanent address oYes ONo (Radio button) *Whethe' Present Address *Line | [ Line Il r *City r *State/Union Territory *Pin code [. intry code C_] *ISO Cou Country *Phone *Details of companies/ body corporates |57 Lam Iles 3¢i)] UR Bl USTTT : AAT Name of the company/body corporate 7 c) Address with contact details Email ID of the company | | e) Telephonne number [ Fax number, if any [_ 13, Particulars of payment of stamp duty (Refer instruction kit for details before filling the particulars) (a) State or Union Territory in respect of which stamp duty is : _| : (b)p *a Wi hd e o tf h et ro sb te ap ma pi d d uo tn y f io sr e toi g bn e e px ae ic du t ele ed c tp ro ow nie cr a lo lf y a tt ht ro om ue ghy MCA21 system fe) Yes fe) No fe) Not applicable {i) Details of stamp duty to be paid Amount of stamp duty to be paid fin Rs) | (ji) Provide details of stamp duty already paid Type of document/Particula rs. Total arnount of stamp paid Mode of payment of stamp duty Name of the office of the collector of starnps or prescribed authority for stamping in foreign executed documents as per Rule 18 of the indian Stamp Act Serial number of embossing or stamps or treasury challan number Date of payment of atamp duty Place of payment of stamp duty Attachments 1. *Certified copy of the charter, statutes, or memorandum and articles of the company or other instrument constituting or defining the constitution of the company; 2. *List of directors and secretary of the foreign 3. c *o Pm op wa en ry o; f attorney or board resolution in favor of the authorized representative(s); 4. *Reserve bank of India approval letter; 5. Particulars of the persons covered u/s 379; 6. Details of the places of business other than principal place of business in India; Details of the places of business established at58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] any earlier occasion(s); Particulars of the authorized representatives; Interest of authorized person(s) in other entities; Particulars of subsidiary, holding or associate companies of the foreign company in India Particulars of related party of the foreign company. Copy of permission letter of other Authority(s)/Regulator(s); Optional attachment(s), if any Declaration 1, * [ t tvh i hde ee a rru eet qsh uoo ilr u ri t ez i me o ed n n tnr se u p m or b fe es Ce r on t m*a pt [ a i nv ie eo sf At ch te , c 2o 0m 1p 3a n ay n, d h the _ er e | rb u dy la ec t se e r dt m*i af | dy et h ta ht e r| ea um nd ea ru th io nr i rz ee sd p eb cy t | t oh fte to h B s eo i a g sr n u d t b h jo i ef s c tfD i o mr r ae mc t t tao enr rds odo fef c tt l hh a ie r se C f t oo h rm a mtp a a aln l ny d matters incidental thereto have been complied with. It is further declared and verified that: W mah ta et re iv ale r t oi s ts ht ea t se ud b ji en c tth i ms a tf to er rm oa fn td h ii sn ft oh re ma t ht aa sc h bm ee en nt s s ut ph pe rr ee st so e dis ot rru e c, o nc co er ar le ect d a an nd d c iso m ap sl pe et re ta hn ed on ro ig ii nn af lo r rm ea ct oi ro dn s maintained by the promoters subscribing to the Memorandum of Association and Articles of Association. None of the directors or the authorised representative in India has ever been convicted or debarred from formation o Alf l c to hm ep ra en qi ue is r ea dn ad t m taa cn ha mg ee nm tse n ht a vi en I bn ed eia n o cr o ma pb lr eo ta ed l. y, correctly and legibly attached to this form. *To be digitally signed by *Name of the authorised representative | *Income Tax PAN of the Authorised representative | | For otfice use only: eform Service request number (SRN) _)} eForm fing date ‘This e-Form is hereby registered Digital signature of the authorising officer P| Date of signing CT (DOMAMIYYYY)59 ARE Bl UTA : AAT (art U-wes 3(i)] Return of alteration in the FORM NO. FC.2 [Pursuant to section 380(3)of the Companies d reo gc iu sm tre an tt is on bf yi led foreif go nr A(cRetg 2i0s1tr3a,t iaonn do fru Floer 3e(i4g)n CCoommppaanniieess) Rules, company 2014] Form language o English o Hindi Refer the instruction kit for filing the form. *Foreign company registration number (FCRN) (a) Name of the company (b) Address of the principal place of business in India of the foreign company (c) email id of the company *Type of r Ae lt tu er rn ation in charter, statute or memorandum of association or articles of association Alteration in registered or principal office of the company in the country of incorporation Alteration in places of business in India of the company Alteration in directors or secretary Alteration in particulars of company authorized representative(s) 4. (a) Date of the board meeting authorizing such alteration, if any (b) Date of general meeting (if any} if yes, furnish the brief details (attachment required) ) *Whether there is any material change in the ownership of the parent company oYes oNo If yes, furnish the brief details (attachment required)60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Part A; Alteration in charter, statute or memorandum of association or articles of association 5. (a) *Date of alteration (b) *Brief description of the alteration (c) *Reason(s) for such alteration (e) *Whether there is any change in the name of the company ie) Yes O no If yes, specify the changed name of the company PART B : Alteration in registered or principal office of the company in the country of incorporation 6. (a) Address of new registered or principal office of the company in the country of incorporation *Line | Line il *City { ] *state | | *Pin Code} | *1SO Country Code | Country | *Telephone number with ISD Code Fax number with ISD Code *amail Id of the foreign company (b) *Date of alteration | (c) *Reason of alteration(am Iles 3¢i)] Fe BT UTA: AMAT 61 PART C: Alteration in the place of business in India of the company 7. Number of alterations |. (a)Whether the alteration is in respect of O Principal place of business OQ Other place(s) of business {b)Type of alterat Oi o Cn hange of address of principal/ other place of business O Cessation to have a such place {c) Details in respect of each alteration- {i) *Effective date of alteration (ii) *Reason(s) for such alteration (a)Existing address of the principal/ other place of business of the company *Line | Line Il *City = *State | (b) Type of office If others, then provide details {iv) New address (In case of change in address) *Line | Line Il *City *State *Pin Code Fax No. *email id *Telephone No. (v) *Whether any change in the type of office o Yes No If yes, then specify the type of office If others, then specify62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (vi) *Whether any approval is required for such alteration 12) Yes O No If yes, Name of the Authority Date of the approval obtained Order Number (vii) “Whether there is change in the business activities o Yes If yes, specify the new business activities In case of cessation to have a place of business in India, whether the company is still maintaining any place of business in India: (radio button) O Yes O No If yes, total number of such place(s) in India Part D : Alteration in the particulars of the directors or secretaries 8. *Number of the alterations |. (a) *Alteration in the particulars of- O Director OQ Secretary (b) Particulars of each alteration: (i)*Date of alteration (ii) *Brief descriptions of the alteration (iii)*Reason(s) thereof Alteration in particulars of company authorized representative Particulars of each alteration: 1.(i) *Type of alteration © Appointment of new person authorized to accept service of documents © Modification to the particulars of person authorized to accept service of documents © Cessation of office of person authorized to accept service of documents (ii)*Effective date of appointment/ modification/ cessation (iii)*Reason(s) for such appointment/ modification/ cessation63 Ue Hl TATA + ATT Lamm Hag 3(i)) (iv) Modified details of the person appointed/ authorized/ ceased to accept service of documents on behalf of company | | Director Identification Number (if any) { *tncome tax Permanent Account number (Income-tax PAN} { *Name of the person resident in India authorized to accept on behalf of foreign company. *O Father's Name 0 Mother’s Name__O Spouse’s name _] *Designation L | Membership number (In case of Secretary) { | | vate of sith ‘Nationality [_ If the present nationality is not the nationality of origin, then specify the nationality of origin | NPausmsbpoerrt onfu tmhbe epra ssports Date of issue [" I *s Os cu ce u c po au tn it or ny type O Self Employed 0 Professional O Homemaker O Student O Serviceman | Area of Occupation [_ j | IFothers selected, specify | _ Permanent Address *Line | _| *City [ Line It | i | *Pin code | *State/Union Territory [ } *1SO Country code | Country | | | Fax | *Phone {_ * *e wm ha ei tl h I eD r present address is same as the permanentaddress DYes 0 No ( Radio button) Present Address *Line| Line tI | **CSctitayte/Union Territory im | *Pin code | *1SO Country code | | Country iz Fax * -P yh heo tn he er the person authorised hes been appointed through powerr of atlomey or by passing the resolution CO Power LIL! of atiomey ©) Resofution64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART Il—SEC. 3(i)] Deciaration L* the authorized representative of the company, hereby certify that | am authorized _by the Board of Directors of the Company vide resolution number * [ } dated* ] to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. It is further declared and verified that: 1. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the promoters subscribing to the Memorandum of Association and Articles of Association. 2. Allthe required attachments have been completely, correctly and legibly attached to this form. *To be digitally signed by *Authorised representative of the Foreign company *Income Tax PAN of the Authorised representative Attachments: Copy of the Board resolution, if any; Copy of the general meeting resolution, if ary; Copy of approval letter, if any; Translated version of the documents {in case it is not in English) Particulars of alterations in the place of business in India of the company Particulars of alteration in details of the directors or secretaries Particulars of alterations in details of the company authorized representativ Optional attachments, if any. For office use only: eForm Sarvice request number (SRN) Co) eForm Ming data This e-Form is hereby registered Digital signature of the authorising officer | Date of signing Co) {ODIMMAYYYY)65 (am [arg 3(i)) SA HT WTA: TATA Annual accounts along with FORMNO. FC-3 the list of all principal places of business in India | | [ AP cu tr 2s 0u 1a 3n ,t at no ds e rc ut ii eo 6n o3 f8 1 C oo mf p t ah ne i C eo smpanies established by foreign | (Registration of Foreign Companies) company Rules, 2014] Form language o English o Hindi Refer the instruction kit for filing the form. *Foreign company registration number (FCRN) L_ (a) Name of the company | (b) Address of the registered or principal place of foreign company (c) email id of the company | 2. a) “Whether the company is still maintaining any place of business in India o Yes oNo b) If yes, Total number of principal place(s) of business in India 3.(a) "Period of annual accounts From [ | To [ ] (DD/MMINYYY) (DOMAMIYY YY) (by Date of signing of report on the annus’ accounts by the auditors 4. *Particulars of the annual accounts of the company Part- A BALANCE SHEET Figures as at the end of Figures tor tie period (Current financial year) (Previous financial year) Particulars (a Re. *} (in Rs. *) conn | [onary Sources of funds Capital (including funds received fromm parent company} Reserves and surplus Secured loans Ungecured loansTHE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3()] 66 (c) Gash and bank balances (d) Other current assets (e) Loans and advances Lesa: Current abies and provisions. (a) Linbilities. (b} Provisions Net current assets iiizcellaneous expenditure to the extent not witten off or adjusted Profit and loss account TOTAL67 Cam {I-wrs 3(i)] RG SH TATA : STAT Part- B STATEMENT OF PROFIT AND LOSS (in relation to the business carried in India) Figures for the period Figures for the penod («) in Fen{_Joonarom to pony) |fo | _|[eonmervey) if Revenue from indian operations (i) Sate of goods manufactured (i} Sale of goods traded iii) Sale or supply of services (ip Other Income (frorn indian operations) (Total Revenise (+ Mi) (a) (tv) ” Profil betore exceplional and extraordinary Total Expenses Incurred iterna snd tax (1-1) ¥1}} Exceptional & extraordinary hems vay Profit before taxation (v-Vi) Taxation 1x) | Profit after tax (vi-vitl) (0) | Profit as per Section 198 5. _ List of all principal places of business in India as on the balance sheet date i. (a) *Date of establishment | (b}*Type of office [_ | If others, Specify [ (c) *Address *Line| Line I! *City C*S ot ua nt te ry*Pin Code | *Telephone Number [ _| Fax No. [ | *email idTHE GAZETTE OF INDIA : EXTRAORDINARY [ParT IL—SEC. 3()] 68 Attachments *Copy of latest consolidated financial statement of p *a Cr oe pn yt oc fo bm ap la an ny c; e sheet and profit and loss account duly authenticated under section 381(1); Statement of related party transactions as per rule 4 S( t2 a) t(a e) m; ent of repatriation of profits as per rule 4(2)(b); Statement of transfer of funds as per rule 4(2)(c); Approval letter obtained for every establishment; Opt ional attachments, if any. | L Declaration t r rh e ee s qo ula iuu rtt eih moo n er ni n tz u se m d ob fer Ce rp o r me ps ae nn ita et si v Ae c t,o f 2 0th 1e 3 ac no dm p ta hn ey r, u lh ee s r d me a ab ty de d ec * e tr ht = eif r y e[ u t nh da et r | ina m re sa pu et ch to r oi fz te hd e b sy u bt jh e~e c_ t] B m o aa ttr tod e s rio gf on f D t ti h hir ise s c f ft oo orr rms m ao anf n d dt h d me e a c tlC tao erm re s p t a h in a nt cy i a dl elv nti thd aee l there 1t ,o ha W sv uhe ba jb t ee e ce v tn e m rc a o tism t p esl t rai ote fed d t w hii int s h t . fh i oI s rt fi ms o r hf amu s r a t bnh ee dr e i nd n e stc h ul e pa pr a re t ed t s a a sn c ehd dm v e oe n rr ti csf oi te nd h c e et r ah ea ltt e: o d i as nt dru e is, ac so r pr ee rc t t a hen d o rc io gm inp al le t ree c a on rdd s n mo a ii nnf to ar im na et di o bn y m ta ht ee r pi ra ol mt oo t t eh re s s Alu lb s tc hr ei b ri en qg u it ro e t dh ae t M tae cm ho mr ena tn sd hu am v eo f b A es es no c ci oa mt pi lo en t ea ln yd , A cr ot ri rc el ce ts l o yf a A ns ds o lc ei ga it bi lo y n a. ttached to this form. *To be digitally signed by * “IN na cm oe m eo f T t ah xe P a Au Nt h oo fr i ts he ed A r ue tp hr oe rs ie sn et da t ri ev pe resentative [ ‘| Note: Attention is also drawn to provisions of Section 448 of the Act which provide for punishment for false statement and certification. This eForm has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the company69 Cam Tavs 3(i)] UIT HT TATA: STATUTE Annual Return of a Foreign FORM FC-4 Company [Pursuant to Section 384(2) of the Companies Act 2013 and rule 7 of Companies (Registration of Foreign Companies) Rules, 2014] Form language o English 0 Hindi Refer the instruction kit for filing the form. 20a). Name of the company [ (b). Address of Registered Office of the foreign company 3, a). + Whether any part of the register of members or debentures kept in India O Yes © No (b). IF yes, address of the place in which the part of the register is kept | Line fl | | (c). City [ (a). State [ (e). Pin code 4. * Date of balance sheet (last day of financial year of the [) comm) 5. *Princ Ai lp l a tl h eb u bs ui sn ine es ss s a ac ct ti iv vi it tii ee ss co of n tt rh ie b uc to inm gp 2a 0n %y or more of the total! turnover of the company shall be stated company) Turnover as % to total sales / S.No. Business activities turnover of the company70 THE GAZETTE OF INDIA : EXTRAORDINARY [PaRT SI—SEC. 3(i)] su6 c. hD e ft oa ri el is g no f c s ou mb psi ad ni yar oy, r h ofo l ad ni yn g f io rr m a is ns o Ic ni dia at e i nc o wm hp ica hn i se us c hin f oIn rd ei ia g no f c t oh me p f ao nr ye i og rn ic tso hm op la dn iy ng o or r o sf u a bsn iy d is aub rs yi cd oia mr py a o nr y h io sl ad i pn ag r c tno em rpany of *Number of such entities | Particulars of such entities 1. (i)*CIN/FCRN/LLPIN/Other Registration Number | (ii). *Name of such company or firm ili.* Whether the company is i Summary of share capital, debentures and other securities 7. ( ii a) } . AA uu tt hh oo rr ii ss ee dd ss hh aa rr ee cc aa pp ii tt aa ll Cid; {number of shares) | | Ga Rs.} divided into: Class of shares Number of shares Nominal value (in Rs.) (b) Particulars of authorized Indian Depository Receipts Tota! number of IDRs | | Nominal value per IDR [ | Total amount of IDRs [- | (i) Subscribed share capital Class of shares. (a). Number of shares: of each class taken (b). Number of shares of each class issued Number of shares Class of shares. subject to payment wholly in cash {c). Number of shares. of each class issued Number of shares Class of shares. as fully paid-up for a consideration other than cash7 FA HL UTA: STAT Cart T-wave 3(i)] (4). Number of shares of each class issued as partly paid-up for a consideration other than cas Ch l aa sn sd oe fx ste hn at r eto s which each suc Nh u msh ba er re oi fs ss ho a p ra ei sd -up Paid-up vaiue per share (2). Number of shares (if any} of each class issued Number of shares Class of shares at discount (f, Amount of discount on the issue which has not been writfen off (in Rs.) [ (g) T oP ta ar lt i nc uul ma br es r o f o fa u It Dh Ro sr ized |Indi an Depository Receipts _ [Nominal value per IDR [ | Total amount of IDRs [_ | (iii) Called up share capital (a). Amount called up on number of shares of each class Class of shares Number of shares Galied up value per share (b). T ro et ca el i a vem do u on nt s hof a rc eal sl s f or re fc ee iti ev de d, (i ni n Rc sl .u )d ing payment on applicat iio nn and allotment and any “ |sums (c). Total amount (if any) agreed to be considered as paki on number of shares of each class issued as on fully pald-up fora consideration other than cash qin Rs) Number of shares Class of shares72 JHE GAZETTE OF INDIA : EXTRAORDINARY [Part II—SEC. 3(i)] (ad). pT aro tt la yt pa am io du -n upt f( oif r a an y co) n a sg ir dee re ad t ito o nb oe t c heo rn s ti hd ae nr e cd a sa hs (p ia n i Rd s .o )n number of shar Les of each class issued as on Number of shares Class of shares {e). Total amount of catis unpaid (in Rs.) LS (f} Particulars of authorized Indi an Depository Receipts _|Nominal value per IDR [_ | Total number of IDRs | Total amount of IDRs [ | g, Total number of shares of each class forfeited Number of shares Class of shares 3, Total amount paid (# any) on shares forfeited (in Rs.) [ | 19, Total amount of shares for which share warrants to bearer are outstanding {in Rs.) CCS 41. Total amount of share warrants to bearer issued and surrendered respectively since the date up to which the last retum was made (a). issued {in Rs.) [- | (b). Surendered (in Rs.) [ | T Sh .e N os .h a |r e Ch ao tl edi gn og r yp a ot ft se hr an r o ef ht oh le d ec ro sm pany Shares held at the | Shares held at the end | Percentage (%) beginning of the year of the year change in the shareholding Government(Central and State) sy Government Companies Public financial institutions Nationalized or other bank(s) Mutual Funds Venture Capital a] SY] AP R&P NED Foreign holdings (Foreign Institutional Investors, Foreign companies, Non-resident Indians, Foreign financial institutions orCam [lars 3(i)} A SH WATT : THT 3 Overseas corporate bodies) 8. Bodies Corporate (not mentioned above} 9, Directors or relatives of directors 10. Other top fifty shareholders (other than mentioned above) 44. Others 12. Total Total number of shareholders 13. Total amount of debentures and other securities outstanding (in Rs.) (a) (iJ Number of debentures L _| [ (ii) Nominal value per debenture (in Rs.} (iii) Total amount of debentures (in Rs.) Lid (b) Amount of other securities Class of securities Number of securities Nominal value Total amount 14.(i] Total amount of the sums (if any) paid by way ef commission in respect of any shares or debenture:iS and other securities (ii). Total amount of the sums (if any) allowed by way of discount in respect of any debentures since the date up to which the last retum was made (in Rs.) 15.(b)( (ia )) I* fW yh ese ,t h spe er c it fh ye t c ho e m np ua mn by e ris ofa fl sli un cg h u pn ed re sr o nse sc cti oo vn e r3 e7 d9 uo nf d t eh re sC eo ctm ip oa nn 3i 7e 9s Act, r 2013 OY des ONo Particulars of such person(s) *Category Details of the person Director identification number L ‘| *Income tax Permanent Account number (Income-tax PAN) | *Name of the person r *O Father's Name__o Mother’s Name__O Spouse's name ps *nationatity L. —_} pate ofairth = *Occupation type O Self Employed O Professional OQ Homemaker O Student O Serviceman74 THE GAZETTE OF INDIA : EXTRAORDINARY (ParT II—SEC. 3(i)] Area of Occupation If others selected, specify *Educational qualification [. P*Leirnmea n| e!n[ t A_d dres_s _ — _ _ _ _ - - | J *City *State /Union Territory [ | *Pin code [- *1SO Country code LC_] Country *Phone Mobile [ *email id | *Whether present address is same as the permanent address OYes ONo ( Radio button) Present Address *State/Union Territory *Pin code L *1SO Country code L_] Country a} *Phone *Detaa)i ls of comCpIaNn/iLeLsP/I bNo/dOyt hceorr pRoergaitsetrsation Number Ctisiz: b) Name of the company/body corporate c) Address with contact details d) Email ID of the company | | e) Telephonne number[ | f) Fax number, if any [ 16. Indebtedness of the Company for which charge has been created on the properties in India requiring registration of charges under Section 384 and Chapter Vi of the Act Amount Name of the property(s) charged Particulars Indebtedness at the beginning of the year i) Principal Amount ii) Interest due but not paidCam I-ars 31) ] FRA A WATT : AAMT 75 iii) Interest accrued but not due Total (1 + ii + iii) Total amount of charge created during the year Total amount of charge satisfied during the year indebtedness at the end of the year i} Principal Amount ii) Interest due but not paid iii) Interest accrued but not due Total (i +1i + iii) Attachments 1. *Details of Promoters , Directors and Key managerial personnel and changes therein since close of previous financial year; *Details of directors and key managerial personnel and their remuneration; *Details of the meeting of the members or class thereof, board and its various committees along with attendance details; *Particulars of members and debenture holders along with changes therein since the close of previous financial year; Particulars of Holding, subsidiary and associate companies and firms; Details of Penalties / punishment/ Compounding of offences, if any; Dptional attachment(s), (if any). Declaration the authorized represgpuatie af the somnans hereby certify that | am authorized by the Board of Directors of the Company vide resolution number * J dated* Ce and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this torm and matters incidental thereto have been complied with. It is further declared and verified that: |. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the promoters subscribing to the Memorandum of Association and Articles of Association. All the required attachments have been completely, correctly and legibly attached to this form. *To be digitally signed by Name of the authorised representative income Tax PAN of the Authorised representative [ |76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(4)] This e-Form is hereby registered Digital signature of the authorising officer Date of signing [sd (DDIMMIYYYY)71 Lam Il-wrs 3(i)) UA AT TATA + TAU “FormFC-S Nomination by IDR Holder [Pursuant to section 390 and rule 13(6)(c) of Companies (Registration of Foreign Companies) Rules, 2014] 1. Name of the foreign company: 2. (a) ISO code of the country where the foreign company is registered: 3, Full address of registered or principal office of foreign company: Address: Line I Line II City State Country Pin code Telephone No. with ISD Code. Fax No. with ISD Code E-mail id 4. Details of IDRs held by the IDR holder 5. Name and details of the Nominee to whom IDRs held by the holder shall vest in the event of death of the holder : a. Name of the nominee: . Father/Husband name: . Date of Birth: . Gender: . PAN: Full Address: DeclarationTHE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—SEc. 3(i)] 78 number of IDRs distinctive number as given herein above do hereby nominate the above person whose particulars are given herein above who shall hold such IDRs held by me even in the event of my death. I am giving this declaration out of own volition and free will, without any under influence or duress and this nomination shall be final unless it is revoked by me in future by nominating another person. Signature [FN 1/23/2013-CL-V] RENUKA KUMAR, Jt. Secy. Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-1 10064 and Published by the Controller of Publications, Delhi-1 10054

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