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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Books of account: companies must maintain prescribed accounting records and preserve them; officers face imprisonment or fine.</h1> Companies must keep proper books of account at the registered office or other Indian place as the board decides, recording receipts and expenditures, sales and purchases, assets and liabilities, and prescribed cost particulars; branch offices may keep local books provided summarised returns are sent periodically. Proper books must give a true and fair view and be maintained on an accrual basis and by double entry. Books and vouchers for a statutory preceding period must be preserved, and failures attract penal consequences on responsible persons, subject to a defence where a competent person was charged with the duty.

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