As per section 128 (1), every company shall prepare and keep at its register
office all the books of accounts and other relevant documents along with financial
statement. If the Board of Directors decides by passing the resolution to keep
all or any of the books of account at any other place in India other than the
registered office then, the company shall, within seven days of passing the
Board Resolution, file this form giving full address of that other place in Form
AOC-5. The notification and the FORM AOC -5 are as below:
[To be published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i)]
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi,
16th January, 2015
G.S.R….. (E). — In exercise of
the powers conferred by section 469 of the Companies Act, 2013 (18 of 2013),
the Central Government hereby makes the following rules further to amend the
Companies (Accounts) Rules, 2014, namely:-
1. (1) These rules may be called
the Companies (Accounts) Amendment Rules, 2015.
(2) They shall come into force on
the date of their publication in the Official Gazette. 2. In the Companies
(Accounts) Rules, 2014; (i) after rule 2, following rule shall be inserted,
namely:-
“2A. Notice of address at
which books of account are to be maintained.- For the purposes of the first
proviso to sub-section (1) of section 128, the notice regarding address at
which books of account may be kept shall be in Form AOC-5.”
(ii) in rule 6, after the third
proviso, the following proviso shall be inserted, namely:-
“Provided also that nothing
in this rule shall apply in respect of consolidation of financial statement by
a company having subsidiary or subsidiaries incorporated outside India only for
the financial year commencing on or after 1st April, 2014.”
(iii) In the Annexure, after Form
AOC-4, the following Form shall be inserted, namely:-
