PLACE OF MAINTENANCE OF BOOKS OF ACCOUNTS

                     Books of accounts and other relevant papers are important documents to a company. According to section 128 of the company act 2013 a company should maintain its books of accounts at its registered office. sometimes it may be difficult for a company to maintain all its books of accounts at its registered office so to remove this type difficulties companies act has given another option regarding this matter. As per provision of companies’ act 2013 if board of directors decides to maintain the books of accounts at any other place in India they can do so provided that they should intimate the registrar in writing about full address of the place where they maintain the books of accounts. The notice to the registrar should be given within 7 days from the date when board decided to maintain books of accounts at any other place.