Notice of books of account address required; new Form AOC-5 prescribes board resolution and jurisdiction details for maintenance location. Amendment inserts Rule 2A requiring notice of the address where books of account are to be maintained, to be furnished in Form AOC-5, and adds a proviso to rule 6 limiting the temporal application of consolidation requirements for companies with subsidiaries incorporated outside India; Form AOC-5 is added to the Annexure as the prescribed template.
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Provisions expressly mentioned in the judgment/order text.
Notice of books of account address required; new Form AOC-5 prescribes board resolution and jurisdiction details for maintenance location.
Amendment inserts Rule 2A requiring notice of the address where books of account are to be maintained, to be furnished in Form AOC-5, and adds a proviso to rule 6 limiting the temporal application of consolidation requirements for companies with subsidiaries incorporated outside India; Form AOC-5 is added to the Annexure as the prescribed template.
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