A company has changed its activity to maintain books of accounts.. do they need to intimate to ROC?? if yes than what is the procedure... pls guide me...
Thanks in advance.
Ajay Mishra
(Company Secretary)
(74337 Points)
Replied 12 November 2010
Hi
Section 209 deal with such matter.The Books of Accounts may be kept at such other place in India as the Board of Directors may decide and when the Board of Director so decides, the company shall, within seven days of the Board decision intimate the ROC in Form 23AA giving full addres of that other place.
Regards
Live class on PF & ESI Enrollment & Returns Filing(with recording)
CAclubindia
