19 January 2013
our one of the client has registered office in Delhi, Now they want to open a Corporate office in Noida, then whether any registration under ROC or any other Law is required?
Intimation is required when you comply the provisions of section 163 dealing with place of keeping of register and returns other than registered office.
21 January 2013
All or any of the books of account aforesaid may be kept at any place in India other than the registered office, as the Board of directors of the company may decide. When the Board so decides, the company shall, within seven days of the decision, file a notice in e-Form 23AA electronically with the Registrar of Companies giving the full address of that other place.
The Department has clarified that proper books of account can be kept at a place other than the Registered office of the company if there are compelling reasons for keeping books at such other place. Shortage of place at registered office of a company may constitute a compelling reason for maintenance of books of account at other place.