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of <h1>Companies Act Section 163: Access to Company Records Mandated; Non-Compliance May Lead to Fines and Enforcement.</h1> Section 163 of the Companies Act, 1956 mandates that a company's register of members, index of members, register and index of debenture holders, and annual returns be kept at the registered office or an approved location within the same city. These documents must be available for inspection by members or debenture holders without fee, and by others for a prescribed fee. Extracts can be taken without fee, and copies provided for a fee. Non-compliance with inspection or copy requests can result in fines, and the Tribunal can enforce compliance. The Central Government may regulate the preservation and disposal of these records.
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