can a director appoint his agent for inspection of books of accounts as per sec 128 of companies act 2013, and the same for shareholder. i found some contradict that director can only personally inspect books of accounts although as per sec. 209 director can appoint agent or proxy bt shareholder can't.
the point is whether i should write my answer as sec 128 of ca2013 or in accordance with the ca 1956
pl anser
Pursuant to Section 128 (3) of the Companies Act, 2013, Books of Accounts, financial statements and relevant books etc can be inspected by directors only
whereas inspection of books of accounts in respect of subsidiary company of the Company can be done by a person authorized by board resolution in this behalf ( provisio to Section 128(3)]
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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