Accounts chapter section 128 of LAW

Descripción

Mapa Mental sobre Accounts chapter section 128 of LAW, creado por vanita goyal el 24/08/2016.
vanita goyal
Mapa Mental por vanita goyal, actualizado hace más de 1 año
vanita goyal
Creado por vanita goyal hace casi 8 años
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Resumen del Recurso

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