Change of Address other than Registered office where all or any books of account and papers are maintained
Every company shall prepare and keep at its registered office, books of accounts, other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company, including that of its branch office or offices, if any, and explain the transactions effected both at the registered office and its branches and such books shall be kept on accrual basis and according to the double entry system of accounting.
As per section 128 and other applicable provisions and relevant rules of The Companies Act, 2013, any company can maintain it’s books of accounts at any other place in India besides the registered office after passing a board resolution. For giving effect to this resolution, the company shall file Form AOC-5 within 7 days of passing such board resolution with the ROC.
OUR MAJOR DISCUSSION –
IF A COMPANY WANTS TO CHANGE OR REMOVE THE ADDRESS OF MAINTAINING IT’S BOOKS OF ACCOUNTS OTHER THAN REGISTERED OFFICE, THEN HOW CAN IT DO THIS?
- Pass a board resolution to Change/Remove the Address other than R/o where all or any books of account and papers are maintained.
- Authorize any Director or Company Secretary to do all acts, things, procedures necessary for the Change/Removal.
- File Form AOC-5 for the Change/Removal.
- For Change – Mention new address of maintaining books of accounts other than registered office address.
- For Removal – Mention the same address as registered office address for removal of additional address from Roc records. Same address will be shown on MCA Master Data.
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Very informative👍