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of <h1>Companies Must File Notice to Registrar if Books Kept Outside Registered Office, as per Section 209(1) Rules.</h1> Companies keeping their books of account at locations other than their registered office must file a notice with the Registrar of Companies. This requirement arises from decisions by boards of directors to maintain accounts at alternate locations, such as head offices. Although the amended section 209(1) lacks retrospective effect, companies are advised to submit Form No. 23A, as per the Companies (Central Government's) General Rules and Forms, with the usual filing fee. Companies affected by the Companies (Amendment) Act, 1960, must file these notices promptly, with no additional fees for delayed submissions.
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