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<h1>Section 94 of Companies Act, 2013: Rules for Register and Return Storage, Inspection, and Penalties.</h1> Section 94 of the Companies Act, 2013 mandates that companies keep and maintain registers and annual return copies at their registered office. These documents can also be kept elsewhere in India if a special resolution is passed and more than one-tenth of the members reside there. Registers and returns are open for inspection by members and security holders without fees, while others may inspect for a fee. Extracts can be taken without charge, but copies require payment. Refusal to allow inspection or copies incurs penalties. The Central Government can order immediate inspections or extract provision if needed.