regulation 89 table F under companies act 2013

Yes, a member authorised by the company in general meeting can inspect books of accounts to the extent board allows to inspect

but sir in section 128 under companies act 2013 it is clearly given sir director only has power ?? I am confused sir

Yes, Section 128 of the Companies Act, 2013 gives power to the Directors of the company only to inspect books of account of the Company.

The Directors have the statutory right to inspect books of account of the Company during business hours. The statute itself bestows this right on directors whereas the right of members who are not directors with respect to inspection of books of account of the company is restricted. The members who are not directors do not have absolute power of inspection.

The Directors can inspect books of account during business hours. They are not required to take any permission from anyone whereas members who are not directors can inspect only if authotised by the board or in the general meeting. The board has to determine upto what extent at what place and at what time inspection shall be allowed. Further the inspection may be rejected as well at the discretion of the board.

Sir I'm a female Company Secretary.

THANQ MAM MY DOUTE IS CLEARED