Books of account.

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Surya Prabha (Querist)
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09 January 2014 Dear Experts,
We have a registered office and we are keeping the books of account at other place then registered office , within the local limits.
Now we want to shift the registered office of the company where books of accounts are kept.

So in my board meeting do I need to take agenda for shifting registered office and change in place of books of account. Both the places are going to be the same.

Do I need to file both form 23AA and form 18.

If we do not file form 23AA is is presumed that the books of accounts are kept at the registered office.

CS Adnan Shaikh

CS Adnan Shaikh (Expert)
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09 January 2014 Dear Madam,

In my opinion you are required to file only Form 18 this time as there is no change in the place where books are kept.

Other opinions invited.

Regards,
Adnan

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Surya Prabha

Surya Prabha (Querist)
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09 January 2014 Hi Adnan,
Actually we have shifted the books of account from curent registered to the prospective registered office and not informed the ROC

CS Adnan Shaikh

CS Adnan Shaikh (Expert)
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10 January 2014 So you mean to say earlier when the place of keeping books of accounts was changed, Form 23AA was not filed and ROC is not aware of the place where books are kept?

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