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section 209 of company law 1965

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(Querist)
03 June 2010 in the meaning of proper books of accounts..
Whether vocher part or not
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Rasesh

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Rasesh (Expert)
04 June 2010 In my view, Yes. All vouchers, ledgers, and related documents form part of the books of accounts.
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CS Richa Sharma

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CS Richa Sharma (Expert)
04 June 2010 The vouchers,invoices and other connected records should be preserved along with the books of accounts as the relevant entries in the books of account be substantiated without the supporting documents,vouchers etc. ( Department's circular No. CLAS/24,dated 27.06.1961.)
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Ankur Garg

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Ankur Garg (Expert)
07 June 2010 Hi,

Correct definition of Book is given in section 2(8) of companies act, 1956 which clearly includes Voucher.

So voucher is very much a part of Books of accounts.

Regards
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