20 November 2009
Mimutes Book is also part of Books of Accounts. If Minutes Book is kept at place other than Regd. Office then company should intimate in form no.23AA to ROC within 7 days. Address of place where books of accounts is kept, should be disclosed in form no.23AA
Many thanks for the reply however I am not able to relate to the fact that Minutes books form a part of Books of Accounts, at least not as per section 209.
21 November 2009
Minutes Book is what ????? in which catagory you given that ? according to compant Act,1956, minute books are to be present in next Bord meeting. in board meeting its accepted by directors and sign by chairman of Board meeting. there is no provision for place where keeping minutes book,in the Act. If i am wrong please give true answer of that quory. With Regards CA Ravi sisodia
Minutes book is what you say. No doubt about that.
However, I do not feel it is a part of Books of 'Accounts' of the Company.
And yes, there is no specific provision as to where the minutes books are to be kept.
However, is there a pressing need to pass a board resolution etc for changing the place of keeping th minutes book OR can be do away without following any procedures?
21 November 2009
maintain Minutes book is a legal requirement for the company, it means it is a under the legal cratirea. what the "Books of Account" please refer secation 209,209(3),541(2)
As per section 196(1) of the Companies Act, 1956 minutes books have to be necessarily kept at the Registered office of the Company. Totally agreed with Sneha that maintenance of minutes book is mandatory under the Companies Act,1956 but the same will not form a part of the Books of Accounts under section 209 of the Companies Act, 1956:-)
CAclubindia
