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<h1>Company registers and inspection: access, extract/copy rights, prescribed fees, and penalties for refusal.</h1> Section 94 requires company registers and annual return copies to be kept at the registered office (or another prescribed location approved by special resolution where over one-tenth of members reside) and prescribes inspection rights: members, debenture-holders, other security holders and beneficial owners may inspect during business hours without fee; others may inspect on payment of prescribed fees. Entitled persons may take extracts free and obtain copies on payment, subject to prescribed exclusions. Refusal to permit inspection or copying attracts a penalty of one thousand rupees per day, capped at one lakh rupees, and the Central Government may direct immediate inspection or allow extracts forthwith.