13 April 2010
We had filed Form 23 AA for keeping books of accounts at place other than registered officei.e.to corporate office.Now we have shifted to other office.Now we want to keep them again at Registered Office.Shall we file new Form23AA for keeping it at new corporate office or we have other form for keeping it at R.office?
13 April 2010
Form 23AA has to be filed. The department had clarified in 1962 that there should be compelling reasons for keeping books at other palaces and this concession should not be used for dubious reasons. In the light of the above, it is advisable to enclose the reasons for the change also ,in addition to the board resolution ,as an attachment to e-form 23AA.