28 December 2009
YOu will find them if you search on this website itself.
For reference posted here: Mandatory Statutory Registers under Companies Act, 1956 1 Register of Investments not held by company in its own name u/s 49(1) 2 Register of fixed deposit under Acceptance of Deposit Rules, 1975 3 Register of Securities bought back u/s 77A 4 Register of Charges u/s 143 5 Register & Index of Members u/s 150 & 151 6 Register of Debenture holders u/s 152 7 Register of Beneficial Owner u/s 152A 8 Register of Foreign Members u/s 157 9 Processdings of General & Board Meetings (Minutes) u/s 193 10 Books of Accounts u/s 209 11 Cost Records u/s 209(1)(d) 12 Register of Contracts in which Directors are interested u/s 301 13 Register of Directors, Manager & Secretary u/s 303 14 Register of Directors’ Shareholding u/s 307 15 Register of Inter Corporate Loans & Investments u/s 372A 16 Register of Renewed & Duplicate Share Certificate
Non-Mandatory Statutory Registers under Companies Act, 1956 1 Director Attendance book 2 Shareholder/Proxy Attendance book 3 Register of Sealed Documents 4 Register of Share Application & Allotment 5 Register of Share Transfer/ Transmission 6 Register of Dividend 7 Register of Power of Attorney/Probate etc 8 Register of Dividend Mandate 9 Register of Bank Account Particulars 10 Register of Electronic Clearing Service 11 Register of Fixed Assets 12 Register of Form 24AA from Directors 13 Register of Nominations received 14 Register of Share Warrants 15 Register of Proxies
A Comapany's structure is altogether different from a partnership and a proprietory concern.
Huge money of public is invested in the company. So there are thouands of shareholders and directors are changing time to time. Each and every decisions is written (known as Minutes) whether taken by Board of Directors or shareholders in General/Special Meetings .
Just imagine whether it would be possible to send call money notice/dividend/right/bonus without having records of individual shareholding ?
If a company is in business since last 20 years; how it would be possible to know a particular decisions (in the form of resolution) was taken or not ?
If a wrong decision was taken; who would be responsible - the person who was working at that time. It would be known from the minutes that a particular person was given an authority.
So each and every statutory register serve some important purpose.
To monitor the activities of the company in a systematic manner; these books are prescribed by law.
CAclubindia
