Books of Accounts

Shivani Kakkar (CS, CA - IPCC)     24 May 2010

Shivani Kakkar
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Dear All,

A Company XYZ private limited is a manufacturing concern having four units in the same state and the accounts for each unit are maintained separately. The Compilation of the accounts is done only for balance sheet purpose. The units are maintaining the books of accounts independently.

The Balancesheets of the company are always signed at the registered office but the copies of Balance sheets, annual returns and statutory registers, minutes book are not kept at registered office. The Company is not maintaining Books of accounts at Registered Office and neither a resolution to this effect has ever been passed by the company. No intimation to ROC has been given.

Now Company wants to maintain Books of Accounts at a place in some other state than the registered office. But it is not possible as each unit is having its books separately.

How can it be done? How to intimate ROC about this?

Please guide me on the topic.

Thanks & Regards

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