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
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
CAclubindia
