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of <h1>New Guidelines for Company Registers: SS-4 Mandates Detailed Record-Keeping, Inspection Rights, and Electronic Maintenance</h1> The Secretarial Standard-4 (SS-4) on Registers and Records, issued by the Institute of Company Secretaries of India, outlines principles for maintaining and inspecting various company registers and records as required by the Companies Act, 1956, and related regulations. It mandates companies to maintain detailed registers for investments, buy-backs, charges, members, debenture holders, directors, and other corporate activities. These registers must be kept at the registered office, authenticated, and preserved for specified periods. Inspection rights are granted to members and creditors, with certain restrictions. Non-compliance can lead to penalties. The standard allows electronic maintenance of records under the Information Technology Act, 2000.
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