As per section 128 (1), every company shall prepare and keep at its register
\noffice all the books of accounts and other relevant documents along with financial
\nstatement. If the Board of Directors decides by passing the resolution to keep
\nall or any of the books of account at any other place in India other than the
\nregistered office then, the company shall, within seven days of passing the
\nBoard Resolution, file this form giving full address of that other place in Form
\nAOC-5. The notification and the FORM AOC -5 are as below:<\/o:p><\/strong><\/p>\n

<\/strong><\/p>\n

[To be published in the Gazette of India, Extraordinary, Part II,
\nSection 3, Sub-section (i)]<\/strong><\/p>\n

GOVERNMENT OF INDIA<\/strong><\/p>\n

MINISTRY OF CORPORATE AFFAIRS<\/strong><\/p>\n

NOTIFICATION<\/strong><\/p>\n

New Delhi,<\/strong><\/p>\n

16^{th<\/sup>   January, 2015<\/strong><\/p>\n}

G.S.R….. (E). \u2014 In exercise of
\nthe powers conferred by section 469 of the Companies Act, 2013 (18 of 2013),
\nthe Central Government hereby makes the following rules further to amend the
\nCompanies (Accounts) Rules, 2014, namely:- <\/p>\n

1. (1) These rules may be called
\nthe Companies (Accounts) Amendment Rules, 2015. <\/p>\n

(2) They shall come into force on
\nthe date of their publication in the Official Gazette. 2. In the Companies
\n(Accounts) Rules, 2014; (i) after rule 2, following rule shall be inserted,
\nnamely:- <\/p>\n

“2A. Notice of address at
\nwhich books of account are to be maintained.- For the purposes of the first
\nproviso to sub-section (1) of section 128, the notice regarding address at
\nwhich books of account may be kept shall be in Form AOC-5.” <\/p>\n

(ii) in rule 6, after the third
\nproviso, the following proviso shall be inserted, namely:- <\/p>\n

“Provided also that nothing
\nin this rule shall apply in respect of consolidation of financial statement by
\na company having subsidiary or subsidiaries incorporated outside India only for
\nthe financial year commencing on or after 1^{st<\/sup> April, 2014.” <\/p>\n}

(iii) In the Annexure, after Form
\nAOC-4, the following Form shall be inserted, namely:-<\/p>\n

 <\/p>\n

FORM NO. AOC-5<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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 … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6],"tags":[115],"class_list":["post-355","post","type-post","status-publish","format-standard","hentry","category-company-law","tag-form"],"yoast_head":"\n