Books of accounts
This query is : Resolved
16 April 2013
Mr.X is converting Proprietor Firm to Pvt Ltd Co. what are the books of accounts he is required to maintain as audit under Income Tax will be applicable to assessee?
What are the Books & Registers to be maintained under Companies Act
What are the Books & Registers to be maintained under Companies Act
17 April 2013
Dear Varsha,
the following registers are to be maintained
Register of investments in securities not held in company’s name - Section 49(7)
Register of fixed deposits - Section 58A
Register of securities bought back Section 77A
Register of charges - Section 143
Register and index of members - Sections 150, 151
Register and index of debenture holders - Section 152
Register and index of beneficial owners -Sction 152A
Foreign register of members and debenture holders - Section 157
Copies of all Annual Returns - Section 163
Books containing minutes of general meeting and of Board and of committees of Directors - Section 193
Books of accounts - Section 209
Register of contracts with companies/firms in which directors are interested
Register of Directors/Managing - Section 301
Directors/Managers/Whole-time Directors/ Secretary - Section 303
Register of directors’ shareholdings -Section 307
Register of loans or investments made, guarantees given and security provided to other body corporate - Section 372A
Register of Renewed and Duplicate Share Certificates - Rule 7 of the Companies (Issue of Share Certificate) Rules, 1960
Cost Records 209(1)(d)
Copes of every instrument creating any charge.
- Ankit
the following registers are to be maintained
Register of investments in securities not held in company’s name - Section 49(7)
Register of fixed deposits - Section 58A
Register of securities bought back Section 77A
Register of charges - Section 143
Register and index of members - Sections 150, 151
Register and index of debenture holders - Section 152
Register and index of beneficial owners -Sction 152A
Foreign register of members and debenture holders - Section 157
Copies of all Annual Returns - Section 163
Books containing minutes of general meeting and of Board and of committees of Directors - Section 193
Books of accounts - Section 209
Register of contracts with companies/firms in which directors are interested
Register of Directors/Managing - Section 301
Directors/Managers/Whole-time Directors/ Secretary - Section 303
Register of directors’ shareholdings -Section 307
Register of loans or investments made, guarantees given and security provided to other body corporate - Section 372A
Register of Renewed and Duplicate Share Certificates - Rule 7 of the Companies (Issue of Share Certificate) Rules, 1960
Cost Records 209(1)(d)
Copes of every instrument creating any charge.
- Ankit
17 April 2013
These are from ROC pint of view right?
Then what will be under Income Tax Act?
are they same as mentioned below or any modifications
Cash Book, Exps vouchers, carbon copy of Invoice,Receipt vouchers, journal vouchers
Then what will be under Income Tax Act?
are they same as mentioned below or any modifications
Cash Book, Exps vouchers, carbon copy of Invoice,Receipt vouchers, journal vouchers
17 April 2013
yes...i dont think there is any other requirement under income tax act.....except for what you have said above
you may also have to maintain the challans etc
you may also have to maintain the challans etc
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