Accounts chapter section 128 of LAW

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Mapa Mental sobre Accounts chapter section 128 of LAW, criado por vanita goyal em 24-08-2016.
vanita goyal
Mapa Mental por vanita goyal, atualizado more than 1 year ago
vanita goyal
Criado por vanita goyal mais de 8 anos atrás
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Resumo de 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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