Change/Removal of Address other than Registered Office where books of accounts and papers are maintained

Change/Removal of Address other than Registered Office where books of accounts and papers are maintained

Every company shall prepare and keep books of account and other relevant 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.

As per section 128, other applicable provisions and relevant rules of the Companies Act,2013. Board of directors of any company can decide to kept books of accounts and other relevant papers at any place in India other than registered office of the company by passing a board resolution. Where such decision is taken, company shall file Form AOC-5 with the Roc within 7 days of passing board resolution.  

OUR MAJOR DISCUSSION

IF ANY COMPANY WANTS TO CHANGE/REMOVE THE ADDRESS OF THE ADDITIONAL PLACE OF KEEPING BOOKS OF ACCOUNTS AND OTHER RELEVANT PAPERS OTHER THAN THE REGISTERED OFFICE OF THE COMPANY. HOW CAN IT BE DONE?

• Held board meeting and pass a Board resolution for the same.
• Authorize the director or  the Company Secretary of the company to do all acts, things and actions required and incidental to the completion of this change/removal as deemed necessary.
• File Form AOC-5 within 7 days of passing of board resolution
  • For Change – File Form AOC-5 with the new address in prescribed field of additional place of keeping books of accounts and other relevant papers. (New address of the additional place of  keeping books of accounts and other relevant papers of the company will be shown on MCA).
  • For Removal – File Form AOC-5 with the same address as the registered office address in prescribed field of additional place of keeping books of accounts and other relevant papers. ( Same address will be shown on MCA on both the fields of address for keeping books of accounts and other relevant papers of the company and previous additional address get removed ).

DICLAMIR – 

(THE AUTHOR OF THIS ARTICLE IS TRYING TO REMOVE THE PRACTICAL HINDRANCES, DURING CORPORATE PRACTICES FOR THE BEGEINERS. ANY INFORMATION PROVIDED ABOVE IS NOT THE RESPONSIBILITY OF THE AUTHOR , ANY LOSS ARISING ON USE OF THE INFORMATION IS AT YOUR OWN CHOICE.)