Keeping of books of accounts & statutory books

This query is : Resolved 

13 January 2012 I want to keep my books of accounts & statutory books at a place other than registered office. please guide.............

13 January 2012 Under Section 163 statutory books of the Company are to be kept at its registered office only.

As per section 163, it says-

If the statutory records like register of members have to be kept at any other place within city, town or village where RO is situated then SR is required to be passed in GM and Form 23 to be filed with ROC within 30 days of passing SR.

Therefore, statutory records like register of members can be kept at any other place withing the city, town or village where the registered office of the company is situated after passing such Special Resolution and filing form 23 for the same.

13 January 2012 You can keep/maintain the books of accounts at a place other then registered office (whether situated within city of other city or state) by Passing BR and filing E-Form 23AA.


13 January 2012 But i want to keep the books of accounts and statutory records out of state.

13 January 2012 what if i want to keep the books of accounts & Statutory records out of state.

13 January 2012 You can keep/Maintain the Books of Accounts place out of state of company's registered office (Section 209)- By BR and Form 23AA

But not Statutory Records (Section 163).

But as told by Mr. Ankur, Statutory Records can be maintained at place other than the registered office within the same, city town.
(Section 163)-By SR and Form 23

13 January 2012 Can u please provide me the draft BR & SR.

13 January 2012 Board Resolution:

RESOLVED THAT pursuant to section 209(1)proviso of the Companies Act 1956, books of accounts of the Company shall be kept At______________________________ with immediate effect.

FURTHER RESOLVED THAT Mr. A, Director/Secretary of company be and is hereby authorised to Sign E-Form 23AA with ROC.


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13 January 2012 Agree with reply of Ankur!



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