26 June 2011
I have read about provision of Registered office of a co. but not about head office of a co.
I have two questions in this regard
My first question is that Head/Corporate office of a company is defined in company Act.
and 2nd question " can a co. have Registered office in delhi and corporate office of company in UP ( two different ROC Region ) acc. to company act. 1956 "
26 June 2011
But acc. To co. Act 1956 books of account should maintain at register office only, so what type of resolution is required to trf. Books to corporate office (as books of account will maintained at corporate office not in registered office )
26 June 2011
Head office does not meant to keep the records, but its consists of centralization of registrations and sitting place of top persons of the management, records maintanance is always done at "registered office"
Meeting is Board of Directors with simple majority
RESOLVED THAT the Books of accounts of the company as prescribed under section 209 of the Companies Act, 1956 be kept at so and so address in place of Registered office of the Conmpany w.e.f. (Date)and Ms. AB, Company Secretary of the Company be and is hereby authorised to submit e-Form 23AA with the Registrar of Companies.”
The Company shall file 23AA within 7 days of the decision to ROC.
27 June 2011
under companies Act, provisions related to only registered office is given. There is no provision which mention anything about Head Office or Corporate Office in Companies Act
Moreover, regarding maintenance of books of accounts, books of accounts can be maintained anywhere however the same is required to be intimated to ROC by filing form 23AA.
2) Yes you can have Registered Office i one State and Corporate office in another state