Discuss the requirements of law relating to filing of accounts of companies operating in Bangladesh but incorporated outside Bangladesh

(1) Every foreign company shall, in every calendar year-

(a) make out a balance sheet and profit and loss account or in the case of a company not trading for profit, and income and expenditure account it the company is handling company, group accounts in such form and consigning such particulars and including such documents, and under the provision of this Act it would, if it had been accompany within the meaning of this Act, have been required to make out and lay before the company in general meeting; and

(b) Deliver three copies of those documents to the Registrar: Provided that the Government may by notification in the official Gazette direct that in the case of a foraging company or class of foreign Combines the requirements of clause (a) shall not apply, or shall apply subject to such exceptions and modification as many be specified in the notification.

(2) If any such document as is mentioned in sub-section (1) is not written in Penal or English language, there shall be annexed to it a certified translating thereof.