Board Resolution Books of Account other than Registered Office

In accordance with sub-section (1) of section 128 of the Companies Act, 2013, all or any of the books of account of the company 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 7 days thereof, file with the Registrar a notice in writing giving the full address of that other place.

Formats of Board Resolution for keeping the Books of Account at a place other than Registered Office are given hereunder—

SAMPLE #1

#. To keep books of accounts of the company at a place other than registered office

“RESOLVED THAT pursuant to the provisions of section 128 of the Companies Act, 2013 and any other applicable provisions, including amendments thereto for the time being in force, the Books of Accounts of the company be kept at (Full Address) from (date).

FURTHER RESOLVED THAT Ms. ........ ..............., Company Secretary of the company, be and is hereby authorised to file prescribed e-form with the Registrar of Companies, ..........”

SAMPLE #2

#. To Keep Books of Accounts At A Place Other Than Registered Office

The Managing Director informed the Board that the company is planning to shift its Accounting Division to a new place at (location) where all the finance related works will be carried out by the accounting department and hence, the books of account and other relevant papers of the company has to be shifted to the said new place from its current place i.e. the registered office of the company.

The Board was made aware of the provisions under section 128 of the Companies Act, 2013 which has given power to the Board to decide such a place in India other than the registered office where all or any of the books of account aforesaid and other relevant papers may be kept.

The Managing Director further stated that the company has found a place to shift the accounting division and to keep its books of account i.e. (full address) from the (date), the Board is requested to consider the same.

The Board considered the same and passed the following resolution:

“RESOLVED THAT all the books of account and other relevant papers of the company, be kept at (complete address) with effect from (date).

RESOLVED FURTHER THAT Mr. ........ ..............., Managing Director of the company, be and is hereby authorised to file prescribed e-form with the Registrar of Companies, ..........”

SAMPLE #3

#. To keep books of accounts of the .............. branch at a place other than registered office

“RESOLVED THAT in pursuance with the provisions of section 128 of the Companies Act, 2013, the books of account relating to the ............... Division/ Branch office of the company and other relevant papers thereof, be kept at (complete address) with effect from (date).

RESOLVED FURTHER THAT ..............., Director of the company, be and is hereby authorised to file prescribed e-form with the Registrar of Companies, ..........”