Place to keep books of accounts of the co. u/s sec. 128

Dear All, 

As per Section 128 of the COmpanies Act, 2013,all or any of the books of accounts may be kept at such other place in India as the Borad of Directors may decide, here I want to know whether such new place has to be a business office or branch office of that company only? Or can it be any place like registred office of the some other company whose shareholders are common shareholders in both the company?