book closure

No.

Book closure under section 154 of the companies act, 1956 is not mandatory at all for unlisted public company.

Check the first line of Section 154. It says "A Company May". But if you decided to close your Company's books then you have to follow the procedure mentioned by Section 154.

Regards

hi,

Thanks. Thank u so much

good answer mr. ankur

No need to have a record date or close the regiser of members in case of unlised company. However, if closed, public notice is mandatory.