Books of account location: companies must file notice for out of office books; registrars advised not to charge delay fees.
Companies keeping any books of account at a place other than the registered office must file the prescribed notice in Form No. 23A with the Registrar of Companies and pay the usual filing fee; registrars are directed not to charge additional fees for delay in filing such notices.

Political contributions as outgoings: deductible only when made for commercial expediency under illustrative statutory language.
Contributions by a company to a political party or for a political purpose constitute outgoings for computation under clause (j) of sub section (4) only when made for commercial expediency; the illustrative phrase "outgoings inclusive of..." is not exhaustive, so lack of a specific reference to the enabling provision does not prevent such treatment.