Every Foreign Company shall in every calendar year:-

• Make out a Balance Sheet and Profit & Loss Account along with such documents as prescribed*
• List of all places of business established by the Company in India as at the date of Balance Sheet.
• copies of latest consolidated financial statements of the parent foreign company as submitted to the authority in the country of incorporation 
• Statement of related party transaction which will include:

1. 1. 1. Name of person in India who will be deemed to be related party as per Section 2(76) of the foreign company or its holding or subsidiary or any firm in which such foreign company or its holding or subsidiary is partner
      2. nature of such relationship
      3. description and nature of transaction
      4. 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
      5. reason of such transaction
      6. its material effects
      7. amount written off or written back in respect of dues from or to the related parties
      8. a declaration that such transactions were carried out at arms length basis
      9.  any other details of the transaction necessary to understand the financial impact

• Statement of repatriation of profit
• Statement of transfer of funds 
• Deliver a copy 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
• Financial statements to be prepared as per Schedule III