Section 380 Companies Act 2013 requires every FOREIGN COMPANY conducting business in India to deliver to the Registrar:

1. Section 380(1) Companies Act 2013 requires every foreign company to deliver to the Registrar within 30 days of the establishment of a place of business in India: (a) a certified copy of the charter, statutes or MoA and AoA, of the company or other instrument constituting / defining the constitution of the company; (b) the full address of the registered or principal office of the company; (c) a list of the directors and secretary of the company; (d) the name(s) and address(es) of one or more persons resident in India authorised to accept service of process; (e) full address of the office of the company in India which is deemed to be its principal place of business; (f) particulars of opening and closing of place of business in India on earlier occasion; (g) declaration that none of the directors or authorised representative in India has been convicted; (h) any other information prescribed. 2. Section 381 requires annual financial statements; Section 384 requires applicability of various sections. 3. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 380_