bestthing.info - download Companies Act book online at best prices in India on bestthing.info Read Companies Act book reviews & author details and more at. About the Book: The Companies Act, The long awaited Companies Bill was passed by Lok Sabha in December and subsequently passed by . A2A ICSI Center for corporate governance research and training institute ( CCGRT) has published a new book on companies.
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Different provisions of the Companies (Amendment) Act, including any amendments, references in any provisions there in, shall come into force on such. Annotated Text of Companies Act [As amended by Companies (Amdt.) Second Ordinance ) & Rules framed thereunder; Annotated Related Books. download latest edition of Company law manual book - A Compendium of Companies Act along with Relevant Rules here. This book covers Companies (Amdt.).
Time limit for keeping books of account for a company Sub section 5 of section talks about the time limit in number of year for which a company has to keep its books of account. As per Section 5 of Companies Act , books of account of every company relating to a period of not less than 8 financial year immediately preceding a financial year shall be kept in good order.
If the company is in existence for a period of less than 8 years then the company has to maintain books of account in respect of all the preceding years in good order. Even the act says that the company is required to maintain vouchers relevant to any entry in books of account of a year. If an investigation has been ordered in respect of the company under chapter XIV, the central government may direct that the books of account may be kept for such longer period as it may deem fit.
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Electronic Mode of keeping books of account As per the provisions of Section of Companies Act , company may keep books of account or other relevant documents in electronic mode in such manner as may be prescribed.
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Sec 3 — Entities and individuals which are exempted from section 1 and section 2 such as holding and subsidiary companies, banking companies etc. If such decision is taken then the company shall within 7 days thereof, file with the ROC a notice in writing giving the full address of that other place.
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A company engaged in production, processing, manufacturing or mining activity, is also required to maintain particulars relating to utilization of material, labour or other items of cost as the Central Government may prescribe for such class of companies. If the company is in existence for a period of less than 8 years then the company has to maintain books of account in respect of all the preceding years in good order.
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