Place of Keeping books of accounts

Kunal Trivedi (CS) (30 Points)

09 May 2011  

Dear All,

Our Company had temporarily shifted books of accounts from its registered office to other place witin the city. The necessary Board Resolution and eform 23AA was also filed.

Now the Company again wants to shift the books of accounts to its registered office. Kindly advice whether the same procedure has to be followed again i.e., passing BR & filing 23AA or the same is not required as the books are kept at registered office.