This document consist of draft Board resolution, for keeping books of accounts at a place other than registered office of the Company, along with Preamble in editable word format making it handy to use and save time and efforts of a professional.
Chapter: IX
Section: 128
Rule: The Companies (Accounts) Rules, 2014
Approximate Time Saving: 45 minutes
This document consist of draft Board resolution, for keeping books of accounts at a place other than registered office of the Company, along with Preamble in editable word format making it handy to use and save time and efforts of a professional.
Section 128
Every company shall prepare and keep at its registered office books of account and 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:
Provided that all or any of the books of account aforesaid and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place:
Provided further that the company may keep such books of account or other relevant papers in electronic mode in such manner as may be prescribed.
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