eform AOC-5 is required to be filed pursuant to Section 128 of the Companies Act, 2013. W.e.f 17.01.2015 Section 128: (1) Every company shall prepare and keep at its registered office books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company, including that of its branch office or offices, if any, and explain the transactions effected both at the registered office and its branches and such books shall be kept on accrual basis and according to the double entry system of accounting: Provided that all or any of the books of account aforesaid and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place. If the Board of Directors decides by passing the resolution to keep all or any of the books of account at any other place in India besides the registered office then, the company shall, within seven days of passing the Board Resolution, file this form giving full address of that other place in form AOC-5. eForm Number as per Companies Act, 1956: eForm 23AA as per section 209(1) of the Companies Act, 1956
Posted on: Sat, 17 Jan 2015 07:13:56 +0000