Place to keep registers

Every company must keep its books of account at its registered office. However, some of the books of account may be kept at such other place in India as the Board of Directors may decide, provided a notice in writing giving full address of that other place alongwith requisite filing fee is filed with the Registrar of Companies within seven days of such decision.

If the company has a branch office, the books of account relating to transactions at the branch office may be kept at that branch office, but proper summarised reports and statements must be sent to the registered office or such other place where the books are kept, at intervals of not more than three months. The books of account of the branch must give a true and fair view of the affairs of the branch and clearly explain its transactions.

Regarding Book of accounts, above reply is very nice.

And regarding other records and registers: -

Section 163(1) states that the Registers and returns may vbe kept at any place other than teh registered office if a special resolution is passed and an advance notice of the change in location is communicated to ROC, but the changed place can be only within the limits of the city where the registered office is situated and not outside.

But as per section 196(1)(a) minutes of general meeting have to be maintained at the registered office of the company. This section is mandatory in nature.

agreed wid mitali...

agreed with both dhiraj & mitali................

Originally posted by : RADHIKA JALAN
	agreed with both dhiraj & mitali................

and apart from dat the BOD is required to fill form no. 23AA and submit it to ROC.

Originally posted by : D н ! я σ √
	Every company must keep its books of account at its registered office. However, some of the books of account may be kept at such other place in India as the Board of Directors may decide, provided a notice in writing giving full address of that other place alongwith requisite filing fee is filed with the Registrar of Companies within seven days of such decision.

The notice said above is Form 23AA to be filed with ROC.

The Books Of Accounts can be kept at such other place as BOD may decide and when BOD so decides within 7 days of the decesion file with ROC a written notice giving full address of such other place.

Where a Company has a branch office whether inside or outside India, the company shall be deemed to have complied with provisions if proper books of accounts are kept by the branch office and proper summarized returns made upto date at intervals of not more than 3 months are sent by the branch office to the company at Registered Office

i agree with dheeraj & mitali