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of <h1>Manufacturing Site Considered Branch Office for Audit Under Companies Act Section 2(9); Subject to Audit per Section 228.</h1> The place of manufacture is considered a branch office for audit purposes under section 2(9) of the Companies Act, as it involves production, processing, or manufacturing activities. Consequently, it must be audited as a branch office under section 228 unless exempted by the Companies (Branch Audit Exemption) Rules, 1961. The decision on how to handle accounts or documents related to this branch, if kept at the head office, is left to the discretion of the auditor.
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