With reference to the Notification of MCA Dated 16 Jan regarding Companies (Account) Rules, 2014 "Notice of Address at which books of accounts are maintained"- Form AOC-5, whether this form is to be filled for every financial year (refer section 128 of Companies Act, 2013) or its a one time formality? If a company has already filled the form as per companies act 1956 whether it is required to file again as per companies act 2013? Please clarufy
21 January 2015
If the Board of Directors decides by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office then, the company shall, within seven days of passing the Board Resolution, file this form giving full address of that other place in form AOC-5.
You have to file AOC-5 even though eForm 23AA as per section 209(1) of the Companies Act, 1956 is filed earlier.
It is one time filing unless you are keep on changing the place for keeping books of accounts
Querist :
Anonymous
Querist :
Anonymous
(Querist)
22 January 2015
Dear Sir Thanks for the reply, but if the company has already filled the form as per Companies Act 1956, then why it is required to file the form AOC-5 again?