rathore institute - 1.

RATHORE INSTITUTE

CA. NITIN GUPTA

Books of Accounts- Section 209 Inspection -Section 209 A During business hours by Directors of the Co. & by followings

Proper books of account with regard to  All sum of money received & expended  All sales & purchases of goods  The assets & liabilities of the Co.  In case of Co. Engaged in Production, Processing, Manufacturing or Mining activities- Particulars relating to utilisation of Material, Labour or other item of cost.

By Registrar

By officers authorised by SEBI

By officers authorised by CG

 Can be made without giving any previous notice.  Every officer, director, and employee must produce all books of account to the person making inspection.  Inspecting person can make copies of books of account and put any mark of identification.

Location

Retention time period- Section-209 (4A) 8 Years immediately preceding the current year

Registered Office

Branch Office    

All the books of a/c in respect of branch Branch will prepare up-to –date summarised return Maximum interval between 2 return- 3 Months Return will be sent- To Reg. Office or Other place

Any other place    

Other than Reg. Office In India Board Resolution (BR) is required Notice to RoC within 7 days of BR.

RATHORE INSTITUTE

CA. NITIN GUPTA

You Can get summary chart of Company Audit- I & II (CA-IPCC) @ Free of Cost from

Rathore Institute 1/50, Lalita Park, Laxmi Nagar, New Delhi-110092

PH- +91-11-43073355, +91-8527336600