6111217
Description
Mind Map by vanita goyal, updated more than 1 year ago
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Created by vanita goyal
almost 8 years ago
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Accounts chapter section 128 of LAW
- section 128
- 128(1)
- registered office
- BOA,other books and
papers,FS which give
true and fair view
- accrual basis
- double entry
- including branches
- explaining the
transactions
- every FY
- Proviso to section 128(1)
- 1st proviso
- place other than
regd office
- notice to registrar within 7
days giving address
- Rule 2A of chapter IX
- Form AOC-5
- Form AOC-5
- Rule 2A of chapter IX
- place other than
regd office
- 2nd proviso
- BOA in electronic
mode
- Rule 3 of
chapter IX
- Rule 3 of
chapter IX
- BOA in electronic
mode
- 1st proviso
- registered office
- 128(2)
- books kept at branch
- send summarised
returns to regd office
or other place
- deemed to comply
sec 128(1)
- books kept at branch
- 128(3)
- Inspection
- by
director
- business
hours
- in case info. outside
the country
- Rule 4 of
chapter IX
- Rule 4 of
chapter IX
- Inspection
- 128(4)
- during
inspection
- officers and
other employees
- all assistance in
connection with
inspection
- during
inspection
- 128(5)
- BOA for eight
years
- Proviso to
section 128(5)
- BOA be kept for longer
period when
investigation is
ordered by CG under
CHAPTER XIV
- BOA be kept for longer
period when
investigation is
ordered by CG under
CHAPTER XIV
- BOA for eight
years
- 128(6)
- Penalty
- MD,WTD
incharge,CFO or such
other person
- term-1year,
fine-50000 to 5 Lakh
or both
- MD,WTD
incharge,CFO or such
other person
- Penalty
- 128(1)
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