section 128 (3) inspection of books of account

who can inspect books of account as per section 128 (3) only director or members also can inspect???
Replies (2)
directors only..

Agreed with Ritika's answer. I want to add reference of section 206 and 207 of the Companies Act, 2013 which emmpowers Registrar or Inspector to inspect the books of accounts of the Company.

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