Kunal Trivedi (CS) (30 Points)
09 May 2011Dear All,
Our Company had temporarily shifted books of accounts from its registered office to other place witin the city. The necessary Board Resolution and eform 23AA was also filed.
Now the Company again wants to shift the books of accounts to its registered office. Kindly advice whether the same procedure has to be followed again i.e., passing BR & filing 23AA or the same is not required as the books are kept at registered office.
SANTOSH SHAH
(Company Secretary)
(754 Points)
Replied 09 May 2011
| Originally posted by : Kunal Trivedi | ||
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Dear All, Our Company had temporarily shifted books of accounts from its registered office to other place witin the city. The necessary Board Resolution and eform 23AA was also filed. Now the Company again wants to shift the books of accounts to its registered office. Kindly advice whether the same procedure has to be followed again i.e., passing BR & filing 23AA or the same is not required as the books are kept at registered office. |
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Hi
In my view, you need to pass again a BR & File required form with ROC.
ROC needs to be intimated about such change after the last updation vide e-form.
You can record the date on which books of accounts are shifted back to registered
office in BR if required, to keep record of details for future.
Other views solicited
regards
Santosh Shah
RG - A Helping Hand
(Company Secretary)
(13867 Points)
Replied 09 May 2011
Agree with the reply of Santosh ji....bcoz you have to update ROC regarding change of place.
Thanks
CAclubindia
