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Item ID 2483856 in Category: Business Opportunities - Investment
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Annual Returns & Record Maintenance in India | |
Free Online Advertising Free Internet Web Site Advertising. UK Free Classifieds United Kingdom Free Ads Website. 100% Free Ad Posting. Canada Free Ads Popular Online Classifieds in Canada. No Sign up, No Email Required to Post. The maintenance of proper corporate records and timely filing of annual returns remain cornerstone obligations for companies under the Companies Act, 2013. With the Ministry of Corporate Affairs (MCA) continuously updating regulations and procedures, companies must stay abreast of recent changes to ensure compliance. This article examines the comprehensive legal framework, recent updates, and practical implications for maintaining corporate records and filing annual returns. Legal Framework for Record Maintenance The Companies Act, 2013 - Core Provisions Section 88 - Register of Members Every company must maintain a register of members containing prescribed particulars, including names, addresses, occupation, number of shares held, and dates of becoming or ceasing to be members. The register must be kept at the registered office or any other place approved by the Central Government. Recent MCA notifications emphasize digital maintenance and accessibility of these records. Section 89 - Register of Debenture Holders. Companies issuing debentures must maintain a separate register containing comprehensive details of debenture holders, including their names, addresses, and particulars of debentures held. The register must be updated within seven days of any change. Section 128 - Books of Account This fundamental provision mandates that every company must keep proper books of account with respect to: All sums of money received and expended by the company All sales and purchases of goods by the company Assets and liabilities of the company Items of cost as prescribed under the Companies (Cost Records and Audit) Rules, 2014  | |
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| Target State: All States Target City : Noida Last Update : Oct 16, 2025 7:18 AM Number of Views: 28 | Item Owner : Corpzo Contact Email: Contact Phone: 09999139391 |
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2025-10-17 (0.574 sec)