Register and annual returns are maintained at the registered office address which is noted with the Ministry of Corporate affairs of a company registered in India and having registered office in India. Thus the question arises what if ? the company is registered in India but has its head quarters (registered office) outside of India. Therefore it is a multinational domestic company. So, the solution to this is, if the articles of association of such a company permit the mentioned entity to maintain these legal documents at that international location (Head Quarter), only then the books may be kept there. What if the articles of association do not permit ?. Then the articles of association need to be amended and the said international registered office must be registered with the Ministry of Corporate affairs. Then such documents may be kept at that off shore location. The question again arises. Where will the books (register and annual returns) be kept if the company is registered abroad and has the registered office address in India ?. Then in such case the books would be maintained at the registered office address registered with the Ministry of Corporate affairs of India.