Section 128 of CA 2013 : Section 128: Books Of Account, Etc, To Be Kept By Company
CA 2013
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Explanation using Example
Imagine a company named "FreshFarm Products Ltd." which has its registered office in Mumbai, India, and a branch office in Bangalore. As per Section 128(1) of The Companies Act, 2013, the company is required to maintain accurate books of account that reflect the true state of its financial affairs. The company decides to keep some of these books at the Bangalore branch office. To comply with the law, FreshFarm Products Ltd. informs the Registrar of Companies by filing a notice with the full address of the Bangalore office within seven days of the decision.
The Bangalore branch maintains its own set of books and sends summarized financial returns to the Mumbai office every quarter, fulfilling the requirement of Section 128(2). Thi...
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